OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Instruction and General Expenditures by Object (IO) File
Revised November 10, 1998

File Description

The Instruction and General Expenditures by Object (IO) file details Instruction and General (I&G) expenditures (Instruction and Departmental Research, Academic Support, Student Services, Institutional Support, and POM) made for various "objects" of activity. The object code classifications below are in general use by most institutions. Report total Instruction and General expenditures according to these classifications. A distinction between branches and the central campus is not required.

Submission Schedule

The Instruction and General Expenditures by Object (IO) file is submitted annually before December 31.

Capture Date

The capture date for the Instruction and General Expenditures by Object (IO) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Campus Expenditure (CX) file must be edited with zero errors and loaded onto the database prior to submittal of the Instruction and General Expenditures by Object (IO) file. The sum of the expenditures in the Instruction and General Expenditures by Object (IO) file should be equal to the sum of the Total I&G Expenditure values in the Campus Expenditure (CX) file for an institution.

Data Fields

Field Name	Field Attributes and Procedures	Data Format
Restricted/Unrestricted	Enter a U if the expenditures are paid from unrestricted funds. Enter an R if the expenditures are paid from restricted funds.	Alphabetic 1 character Column 1
Personal Services	Enter the amount expensed for personal services paid for from I&G funds.	Numeric 9 characters Columns 2-10
Benefits	Enter the amount of benefits paid to faculty and support staff from I&G funds.	Numeric 9 characters Columns 11-19
Supplies	Enter the amount expensed for supplies from I&G funds.	Numeric 9 characters Columns 20-28
Travel and Entertainment	Enter the amount expensed for travel and entertainment from I&G funds.	Numeric 9 characters Columns 29-37
Information and Communication	Enter the amount expensed for information and communication from I&G funds.	Numeric 9 characters Columns 38-46
Maintenance and Repairs	Enter the amount expensed for maintenance and repairs.	Numeric 9 characters Columns 47-55
Miscellaneous	Enter the amount for expenditures not otherwise classified in the file.	Numeric 9 characters Columns 56-64
Equipment	Enter the amount expensed for moveable equipment from I&G funds.	Numeric 9 characters Columns 65-73
Delete Switch	Enter Y if the record should be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 74

Additional Explanations

All numeric values should be right-justified and zero-filled to the left.

All amounts entered must be in whole dollars.

Definitions and Descriptions of Data Fields

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.

Personal Services: Total includes the amount paid for personnel who support I&G activity within the institution.

Staff Benefits: Include benefits paid to both faculty and staff paid from I&G sources.

Supplies: Include the amount expensed for supplies used in support of I&G activities.

Travel and Entertainment: Include I&G expenditures used for travel to and from professional conferences and for other professional activities, as well as expenditures incurred for hosting such functions.

Information and Communication: Include the amount expensed for telecommunications and other means of gathering information.

Maintenance and Repairs: Include I&G expenditures for upkeep and repair of campus facilities.

Miscellaneous: Include I&G expenditures for object classifications not otherwise included within this file.

Equipment: Include I&G expenditures for moveable equipment used in support of the institution's I&G activities.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/archive/iofile11101998.html
Last updated November 10, 1998