OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Funding Unit Expenditure (FX) File
Revised April 16, 1998

File Description

The Funding Unit Expenditure (FX) file contains one entry for each fiscal funding unit within the institution that sponsors a course or pays an instructor. Summed within the file are instruction and general expenditures used to support the activity within a funding unit. A funding unit is defined as the lowest unit on a campus that either pays an instructor or supports a course. Purely administrative units which do neither should have their costs reported either in the College Expenditure (CP) file or in the Campus Expenditure (CX) file, whichever is appropriate. The organization of the funding units reported is left to the discretion of individual institutions; there is no statewide taxonomy. Additionally, very large administrative units that offer course sections should have the instructional portion of their budgets broken out and reported as funding units.

Submission Schedule

The Funding Unit Expenditure (FX) file must be submitted no later than November 30.

Capture Date

The capture date for the Funding Unit Expenditure (FX) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Funding Unit Inventory (FI) file must be edited and loaded onto the database before submittal of the Funding Unit Expenditure (FX) file. Funding units identified in the Funding Unit Expenditure (FX) file must also be in the Funding Unit Inventory (FI) file.

The Faculty and Instructional Non-faculty Funding (FF) file, and the Course Sections Taught (ST) file for the spring term must be edited and loaded onto the database with zero errors before submittal of the Funding Unit Expenditure (FX) file.

The Funding Unit Expenditure (FX) file must be related to the Faculty and Instructional Non-faculty Funding (FF) file and the Course Sections Taught (ST) file through the funding unit identification code. All funding units identified in the Faculty and Instructional Non-faculty Funding (FF) file and the Course Sections Taught (ST) file must be included in the Funding Unit Expenditure (FX) file. "Unrestricted Salaries" in the Funding Unit Expenditure (FX) file must be greater than or equal to "Salary from Unrestricted I&G Sources" in the Faculty and Instructional Non-faculty Funding (FF) file. "Restricted Salaries" in the Funding Unit Expenditure (FX) file must be greater than or equal to the sum of "Salary from Restricted Sources" per funding unit in the Faculty and Non-faculty Instructional Staff (FF) file. Benefits detailed in the Funding Unit Expenditure (FX) file must be greater than or equal to the sum of benefits information in the Faculty and Non-faculty Instructional Staff Funding (FF) file.

The Current Funds Expenditure (EX) file must be edited and loaded onto the database before submission of the Funding Unit Expenditure (FX) file.

Data Field

Field Names	Field Attributes and Procedures	Data Format
Campus	Enter a campus code from Institution/Campus Codes.	Alphabetic 4 characters Columns 1-4
Funding Unit	Enter a unique identifier for the Funding Unit.	Alphanumeric 30 characters Columns 5-34
Unrestricted Faculty Salary	Enter the amount of faculty salary paid from unrestricted sources. This total should be equal to or greater than the sum of unrestricted faculty salaries detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 9 characters Columns 35-43
Restricted Faculty Salary	Enter the amount of faculty salary paid from restricted resources. This total should be equal to or greater than the sum of restricted faculty salaries detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 9 characters Columns 44-52
Unrestricted Benefits	Enter the amount of benefits paid from unrestricted sources. This total should be equal to or greater than the sum of unrestricted faculty benefits detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 9 characters Columns 53-61
Restricted Benefits	Enter the amount of benefits paid from restricted sources. This total should be equal to or greater than the sum of restricted faculty benefits detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 9 characters Columns 62-70
Unrestricted Other Funding Unit Expenditures	Enter the amount of unrestricted I&G expenditures made by the funding unit during the fiscal year.	Numeric 9 characters Columns 71-79
Restricted Other Funding Unit Expenditures	Enter the amount of restricted funds expended by the Funding Unit during the fiscal year.	Numeric 9 characters Columns 80-88
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 89

Additional Explanations

Note that 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.

All numeric values should be right-justified and zero-filled to the left. If an expenditure category does not pertain to the campus described in the record, fill the entire field with zeros.

Definitions and Descriptions of Data Fields

Campus: This four-character Regents abbreviation uniquely identifies the campus (or branch) within an institution. Cuyahoga Community College and Southern State Community College will enter CYCC and SSCC, respectively, in the campus fields of all records within the Funding Unit Expenditure (FX) file.

Funding Unit: Using the institution's taxonomy, designate the funding units that either support a course or pay an instructor. The codes used should correspond with those identified in the Course Sections Taught (ST) file and the Faculty and Instructional Non-faculty Funding (FF) file. Purely administrative units with no teaching responsibilities should have their costs reported either in the College Expenditure (CP) file or in the Campus Expenditure (CX) file, whichever is more appropriate. Large administrative units that offer courses should have the instructional portion of their expenditures broken out and reported as funding units.

Note that professional level medical education is an exception to the convention that institutions use their own taxonomy. For professional level medical education, use the following identifiers:

"Medicine" for a Medical Education leading to an MD;
"Dentistry" for a Dental Education leading to either a DDS or a DMD;
"Optometry" for an Optometry Education leading to an OD Opt;
"Veterinary" for Veterinary Medical Education leading to a DVM;
"Clinical Psychology" for Clinical Psychology;
"Osteopathic" for Osteopathic Medicine leading to a DO.

Note that in Ohio only six universities (Ohio University, Ohio State University, Wright State University, University of Cincinnati, Medical College of Ohio at Toledo, and Northeastern Ohio Universities College of Medicine) offer professional level medical education.

All funding units must be unique within a campus.

Other Unrestricted Expenditures: Within this line include miscellaneous expenditures incurred, such as those for travel, supplies, and equipment that were supported by the funding unit's unrestricted funds.

Other Restricted Expenditures: Within this line include miscellaneous expenditures incurred, such as those for travel, supplies, and equipment that were supported by the funding unit's restricted funds.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/archive/fxfile04161998.html
Last updated April 16, 1998