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| Field Name | Field Attributes and Procedures | Data Format |
| Auxiliary | Enter a descriptor to specify the auxiliary described in the record. | Alphanumeric 30 characters
Columns 1-30 |
| Restricted/Unrestricted | Enter U if the auxiliary is unrestricted. Enter R if it is restricted. | Alphabetic
1 character Column 31 |
| Record Type | Enter the appropriate code to
describe the type of data detailed in the record. |
Alphabetic
1 character Column 32 |
For Board of Regents' purposes, report any student service that receives general fund support as an auxiliary.
Restricted/Unrestricted: Restricted funds are those that have a limitation placed on their use by an outside grantor. Restricted funds can be expensed only for specific operating purposes as designated by the donor, grantor, or other outside entity.
Record Type: Enter R if the record details revenue to a current fund. Enter E if the record details expenditures from a current fund. Enter T if the record details transfers from a current fund.
| Field Name | Field Attributes and Procedures | Data Format |
| Sales | Enter the total from sales made from the auxiliary enterprise. | Numeric
10 characters Columns 33-42 |
| Separately Identified Fees | Enter the total from separately identified fees. | Numeric
10 characters Columns 43-52 |
| Rentals | Enter the total derived from rentals. | Numeric
10 characters Columns 53-62 |
| Federal Grants and Contracts | Enter the total derived from grants and contracts with federal agencies. | Numeric
10 characters Columns 63-72 |
| State Grants and Contracts | Enter the total derived from grants and contracts with state agencies. | Numeric
10 characters Columns 73-82 |
| Local Grants and Contracts | Enter the total derived from grants and contracts with local agencies. | Numeric
10 characters Columns 83-92 |
| Private Gifts, Grants, and Contracts | Enter the total derived from gifts, grants, or contracts from private sources. | Numeric
10 characters Columns 93-102 |
| Non-credit Instruction | Enter the total for non-credit instruction sponsored by the auxiliary enterprise. | Numeric
10 characters Columns 103-112 |
| Endowment Income | Enter the total derived from an endowment intended to support the auxiliary enterprise. | Numeric
10 characters Columns 113-122 |
| Other Sources | Enter the amount for revenues derived from sources other than those noted above. | Numeric
10 characters Columns 123-132 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Alphabetic
1 character Column 133 |
All amounts must be reported in whole dollars.
Separately Identified Fees: Include revenues generated from separately identified fees benefiting the auxiliary. Do not include revenue derived from a transfer of the general fee in this total.
Rentals: Include receipts from the rental of items of which the auxiliary maintains ownership.
Federal Grants and Contracts: Include the amount received from federal sources through grants or contractual agreements.
State Grants and Contracts: Include the amount received from state sources through grants or contractual agreements. Do not include within the total amounts received from state subsidy.
Local Grants and Contracts: Include the amount received from local sources through grants or contractual agreements. Community colleges should not include amounts received from the subsidies of their local governance authority.
Private Gifts, Grants, and Contracts: Include revenues received from private resources in support of specific programs or projects.
Non-credit Instruction: Include revenues derived from non-credit instructional activity. Examples may include flight lessons sponsored by an airport, or clinics sponsored by intercollegiate athletics.
Endowment Income: Revenues within this total include: 1. Unrestricted income from endowment and similar funds; 2. Restricted income from endowment and similar funds to the extent expended for current operations; and 3. Income from funds held by others under irrevocable trusts.
Other Sources: Revenues included within this field are those from sources not classified above. Some examples are temporary investment income and insurance rebates.
| Field Name | Field Attributes and Procedures | Data Format |
| Administrative and General Salaries and Wages | Enter the total for salaries and wages of administrative and general staff. | Numeric
10 characters Columns 33-42 |
| Administrative and General Staff Benefits | Enter the total for benefits to administrative and general staff. | Numeric
10 characters Columns 43-52 |
| Supplies | Enter the total expensed for supplies. | Numeric
10 characters Columns 53-62 |
| Indirect Costs Recovered from Central Campus | Enter the total indirect costs charged to the auxiliary from the central campus. | Numeric
10 characters Columns 63-72 |
| Other Administrative Expenditures | Enter administrative expenditures not described above. | Numeric
10 characters Columns 73-82 |
| Maintenance and Repair | Enter the total for operation and maintenance of facilities for auxiliary operations. | Numeric
10 characters Columns 83-92 |
| Other Miscellaneous Expenditures | Enter the amount for miscellaneous expenditures not otherwise classified above. | Numeric
10 characters Columns 93-102 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Numeric
1 character Column 103 |
All amounts must be reported in whole dollars.
Administrative and General Staff Benefits: Include within this total any benefits paid to personnel in addition to their salary or wage.
Supplies: Total should include the amounts expensed during the fiscal year for supplies necessary for the operation of the auxiliary.
Indirect Costs Recovered from Central Campus: Indirect costs are those that were originally charged elsewhere, but have been attributed to the auxiliary as a result of an analysis based on or similar to the Cost Accounting Standards Board and Federal Management Circular 73-8 for determining utilization or consumption. Also included are other direct and indirect costs, whether charged directly as expenditures or allocated as a proportionate share of the costs of other departments or units. Neither intercollegiate athletics nor student unions should be charged indirect costs.
Other Administrative Expenditures: Total should include other administrative expenditures incurred by the auxiliary not otherwise noted above.
Maintenance and Repair: Include within this total the expenditures incurred for the operation of facilities necessary for the auxiliary. Include expenditures for supplies, utilities, and moveable equipment used in the maintenance of auxiliary grounds and buildings. Also include any expenditures incurred for the repair of auxiliary plant facilities.
Other Miscellaneous Expenditures: Total should include the amount for miscellaneous expenditures incurred by the auxiliary enterprise other than miscellaneous expenditures for administrative and general and POM.
| Field Name | Field Attributes and Procedures | Data Format |
| Mandatory Transfers for Principal and Interest | Enter the amount transferred for principal and interest. | Numeric
10 characters Columns 33-42 |
| Nonmandatory Transfers for Renewals and Replacements | Enter the amount transferred for renewals and replacements of plant facilities not financed from other sources. | Numeric
10 characters Columns 43-52 |
| Nonmandatory Transfers for Support from/to Current Unrestricted Funds | Enter the amount transferred from or to the auxiliary fund at the discretion of the governing board. | Numeric
10 characters Columns 53-62 |
| Nonmandatory Transfers for Current Allocated Fund Balance | Enter the amount transferred from the fund to other funds at the discretion of the governing board for special operating purposes. | Numeric
10 characters Columns 63-72 |
| Transfers from General Fees | Enter the amount of general fee revenue transferred to the auxiliary. | Numeric
10 characters Columns 73-82 |
| Excess of Restricted Receipts Over Transfers to Revenue | Enter the total after adjusting from cash based accounting to GAAP based accounting. | Numeric
10 characters Columns 83-92 |
| Refunded to Grantor | Enter the amount returned to grantors. | Numeric
10 characters Columns 93-102 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Alphabetic
1 character Column 103 |
All amounts must be reported in whole dollars.
Nonmandatory Transfers for Renewals and Replacements: Total includes the amount required from the fund for renewal or replacement of plant assets that was not financed from other sources.
Nonmandatory Transfers for Support from/to Current Unrestricted Funds: Total includes the net amount transferred from/to the auxiliary from/to an unrestricted current fund.
Nonmandatory Transfers for Current Allocated Fund Balance: Total includes the amount transferred from the fund to other funds at the discretion of the governing board for special operating purposes.
Transfers from General Fees: Total includes the amount transferred to the fund from general fees assessed on all students.
Excess of Restricted Receipts Over Transfers to Revenue: Total includes the net adjustment made in reconciling of cash based restricted funds to GAAP based accounting.
Refunded to Grantor: Total includes the amount returned to grantors.
http://regents.ohio.gov/hei/datasubdoc/financial/archive/aufile11031998.html
Last updated November 3, 1998