OHIO BOARD OF REGENTS

HEI Facilities Data Submissions

Other Sources of Funds (OS) File
May 26, 2001

File Description

The Other Sources of Funds (OS) file captures funds (other than state funds) used to rehabilitate and renovate owned buildings. This file contains at least one record for each physical structure and addition identifier that meets the following conditions: (1) the structure was rehabilitated using funds that were not state funds; and (2) the structure is considered in the aged space calculation. A list of buildings that are considered in the aged space calculation will be made available to data reporters.

There will be a record for each Structure Identifier and Addition Identifier that contains the total amount of local funds spent on the building by Source of Funds code and by year. There will be more than one record for each Structure and Addition Identifier when more than one Source of Funds is used for rehabilitation and renovation. Do not include funds to construct or purchase buildings. Note: The OSU Hospital should be excluded from this file.

The first submission reflects funds that were received beginning in January 1993 through December 2000. Subsequent files reflect funds received over two years.

Submission Schedule

The first submission of the Other Sources of Funds (OS) file (which reflects funds used January 1993 through December 2000) was submitted between March 1 through April 30, 2002. Subsequent submissions are submitted January 1 through January 31 of odd years and reflect data from the previous two calendar years. For example, the 2004 edit window would be January 1, 2005 through February 6, 2005 and reflect all funds used from January 2003 through December 2004.

Relationship to Other File Submissions

Each structure and addition reported in the Other Sources of Funds (OS) file must have a corresponding record in the Physical Structure Inventory (PS) file.

Data Fields

Field Name	Field Attributes and Procedures	Data Format
Campus	Enter a campus code from Institution/Campus Codes.	Alphabetic 4 characters Columns 1-4
Structure Identifier	Enter an institution-assigned identifier.	Alphanumeric 20 characters Columns 5-24
Addition Identifier	Enter an institution-assigned identifier or NA (not applicable).	Alphanumeric 20 characters Columns 25-44
Other Sources of Funds	Enter a code from Other Sources of Funds Codes.	Alphabetic 3 characters Columns 45-47
Total Local Funds	Enter the total of local funds for the source code indicated in the Other Sources of Funds Codes field.	Numeric 10 characters Columns 48-57
Year	Enter the year the sum of local funds was received.	Numeric 4 characters Columns 58-61
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 62

Definitions and Descriptions of Data Fields

Campus: This four-character Regents-assigned abbreviation uniquely identifies the campus (or branch) within an institution.

Structure Identifier: This institution-assigned code uniquely identifies the structure in which the area being reported is located. This code must correspond to a code entered in the Physical Structure Inventory (PS) file with a Ownership Status of OWN.

Addition Identifier: This institution-assigned code is assigned to areas that are located in building additions. This code must correspond to a code entered in the Physical Structure Inventory (PS) file with an Ownership Status of OWN. If the area is not located in an addition, enter NA (not applicable).

Other Sources of Funds: The following codes describe the other sources of funds used to rehabilitate or renovate a structure:

Local Levy (LLV): Revenues a campus receives directly from local property tax levies that help finance this facility or project.
Dedicated Student Fees (DSF): Revenues a campus receives from fees charged to students that are legally restricted to help finance this facility or project.
Current Funds Transfers (CFT): Revenues transferred from the general operating fund to help finance this facility or project.
Other (OTH): Any source of funds used for this facility or project that is not included in the above categories (LLV, DSF, and CFT). This category includes gifts from private donors, real estate transfers from local or state government, federal sources, quasi-endowments, and the like.

Note about debt (local bonds and notes): This file is designed to collect information about the source of funds used to finance renovation and rehabilitation. The issuance of bonds or notes is a mechanism for financing, not a source of funds. In instances where locally-issued debt is used for these capital purposes, you should report the present value of the expected debt service payments, by category of funds listed above, that are used for rehabilitation or renovation.

Example: State University X has issued $10 million in local bonds to finance capital projects. Of this amount $9 million will be used to build a new science lab, and $1 million will be used to renovate a general purpose classroom. The university has decided that it will retire the debt service for the entire $10 million as follows: 50% will come from current and future gifts, and 50% from transfers from unrestricted current funds.
In this example, State University should report $500,000 under category (4) -- Other, and $500,000 under category (3) -- Current funds transfer. This would fully report on the $1 million -- the Other Source of Funds used to rehab or renovate this structure. State University should not report anything at all regarding the use of the $9 million funds used to construct a new laboratory.

Total Local Funds: The sum of local funds of the structure should be rounded to the nearest dollar for the appropriate year that the funds were received. If the structure is an addition, report only the funds received to rehabilitate or renovate the addition.

Year: The year field represents the year the funds were received to rehabilitate and or renovate the building.

Return to Facilities Files

http://regents.ohio.gov/hei/datasubdoc/facilities/production/osfile.html
Last updated May 26, 2001