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| Field Name | Field Attributes and Procedures | Data Format |
| Fund | Enter a code from Fund Codes for the fund described in the record. | Alphabetic
2 characters Columns 1-2 |
| Beginning Fund Balance | Enter the balance for the fund as of the first day of the fiscal year. | Numeric
10 characters Columns 3-12 |
| Prior Period Adjustment | Enter any adjustment to Beginning Fund Balance. | Numeric
10 characters Columns 13-22 |
| Restated Fund Balance | Enter the sum of the Beginning Fund Balance and the Prior Period Adjustment. | Numeric
10 characters Columns 23-32 |
| Total Revenue | Enter the total revenue generated for the fund throughout the fiscal year. | Numeric
10 characters Columns 33-42 |
| Total Expenditures | Enter the total expenditures made from the fund during the fiscal year. | Numeric
10 characters Columns 43-52 |
| Net Mandatory Transfers | Enter the net (additions minus deductions) amount of mandatory transfers made to or from the fund during the fiscal year. | Numeric
10 Characters Columns 53-62 |
| Net Non-mandatory Transfers and Other Changes | Enter the net (additions minus deductions) amount of non-mandatory transfers and other changes made to or from the fund during the fiscal year. | Numeric
10 characters Columns 63-72 |
| Ending Fund Balance | Enter the balance for the fund as of the last day of the fiscal year. | Numeric
12 characters Columns 73-84 |
Numeric data must be formatted as specified in the Data
Formatting Conventions document. If a category does not pertain to
the fund described in the record, fill the entire field with zeros.
All amounts must be reported in whole dollars.
Unrestricted Education and General (UE): Funds used for Instruction and Departmental Research, Public Service, Academic Support, Student Services, Institutional Support, Plant Operation and Maintenance, Scholarships and Fellowships, and Separately Budgeted Research.Unrestricted Auxiliary (UA): Funds that are used to furnish goods or services to students, faculty, or staff for which users are charged a fee directly related to, although not necessarily equal to, the costs of the goods or services. Auxiliary funds are managed essentially as self-supporting operations. For Ohio Board of Regents' purposes, report intercollegiate athletics as an auxiliary.
Unrestricted Hospital (UH): Funds used to support a university-sponsored hospital. Note that only Ohio State University and Medical College of Ohio at Toledo have such a facilities.
Restricted Education and General (RE): Restricted funds used for Instruction and Departmental Research, Public Service, Academic Support, Student Services, Institutional Support, Plant Operation and Maintenance, Scholarships and Fellowships, and Separately Budgeted Research. Because restricted revenues are recognized only when expensed, restricted revenues must be equal to restricted expenditures.
Restricted Auxiliary (RA): Restricted funds that are used to furnish goods or services to students, faculty, or staff for which users are charged a fee directly related to, although not necessarily equal to, the costs of the goods or services. Auxiliary funds are managed essentially as self-supporting operations. For Ohio Board of Regents' purposes, report intercollegiate athletics as an auxiliary. Because restricted revenues are recognized only when expensed, restricted revenues must be equal to restricted expenditures.
Restricted Hospital (RH): Restricted funds used to support a university-sponsored hospital. Note that only Ohio State University has such a facility. Because restricted revenues are recognized only when expensed, restricted revenues must be equal to restricted expenditures.
Loan Funds (LF): Funds consisting of resources that have been loaned or are available for loans to students, faculty, and staff.
Endowments and Similar Funds (EF): Funds whose principal is intended to be invested to provide future earnings for institutional use.
Annuity and Life Income (AL): Funds made available to the institution upon condition that the institution make payments to one or more beneficiaries, usually the donor.
Unexpended Plant (UP): Funds that are available for new construction and acquisitions of physical property but are not expended as of the reporting date.Renewals and Replacements (RR): Funds set aside for the renewal and replacement of physical properties.
Plant Funds for Debt Retirement (PR): Funds that are set aside to pay off debt, both principal and interest, on institutional properties.
Investment in Plant (IP): Funds invested in physical properties and the outstanding debt on physical plant.Beginning Fund Balance: Enter the fund balance for each fund as of the first day of the fiscal year. This amount should be equal to the ending fund balance from the previous fiscal year.
Prior Period Adjustment: Enter the amount of the adjustment needed to restate the beginning fund balance arising from a change in accounting standards or other circumstances which would necessitate adjusting the fund balance.
Restated Fund Balance: Enter the sum total of the Beginning Fund Balance and Prior Period Adjustment.
Total Revenue: Revenue is defined as an addition to a fund balance arising from a transaction other than a transfer to the fund. Revenues are recognized on an accrual basis.
Total Expenditures: Include within this total the amount of expenditures removed from the fund during the fiscal year for transactions other than transfers. Also include within the total other changes to the fund balance such as indirect costs recovered and refunds to grantors.
Net Mandatory Transfers: Mandatory transfers are those arising from binding legal agreements for the financing of educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant that are not financed from other sources, or grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loans and other funds. Mandatory transfers can be made either from unrestricted or restricted funds. Report transfers out of a fund as positive numbers, and transfers into a fund as negative numbers.
Net Non-mandatory Transfers and Other Changes: Non-mandatory transfers are those made from current funds groups at the discretion of the governing board to support a variety of purposes. Report transfers out of a fund as positive numbers, and transfers into a fund as negative numbers.
Ending Fund Balance: The Ending Fund Balance must be equal to the Restated Fund Balance plus Total Revenue less Total Expenditures less Net Mandatory Transfers less Net Non-mandatory Transfers and Other Changes.
http://regents.ohio.gov/hei/datasubdoc/financial/archive/cbfile02051999.html
Last updated February 5, 1999