OHIO BOARD OF REGENTS

HEI Financial Data Submissions

College Expenditure (CP) File
Revised August 20, 1998

File Description

The College Expenditure (CP) file captures Instructional and General (I&G) expenditures, usually Academic Administration, which cannot be directly attributed to the funding unit level nor to the campus level. The College Expenditure (CP) file will be submitted by those institutions with a three tier organization, including an intermediate unit, called a "College," that exists between the funding unit and the campus. Campuses which do not have such units do not need to submit the College Expenditure (CP) file.

Submission Schedule

The College Expenditure (CP) file must be submitted no later than November 30.

Capture Date

The capture date for the College Expenditure (CP) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Funding Unit Inventory (FI) file and the Funding Unit Expenditure (FX) file must edited and loaded onto the database with zero errors before submittal of the College Expenditure (CP) file. Colleges identified in the College Expenditure (CP) file must also be in the Funding Unit Inventory (FI) file and must have funding units identified in the Funding Unit Expenditure (FX) file.

The College Expenditure (CP) file must be edited and loaded onto the database with zero errors before submittal of the Campus Expenditure (CX) file.

Data Fields

Field	Field Attributes and Procedures	Data Format
Campus	Enter a campus code from Institution/Campus Codes.	Alphabetic 4 characters Columns 1-4
College	Enter an identifier for the College which houses the Funding Unit.	Alphanumeric 30 characters Columns 5-34
Unrestricted College Expenditures	Enter the amount expended during the year by the college.	Numeric 9 characters Columns 35-43
Restricted College Expenditures	Enter the amount of restricted funds expended during the year by the college.	Numeric 9 characters Columns 44-52
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 53

Additional Explanation

Note that restricted funds are those which have a limitation on their use placed upon them by an outside grantor. Restricted funds can only be used 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.Cuyahhoga Community College and Southern State Community College will enter CYCC and SSCC, respectively, in the campus fields of all records within the College Expenditure (CP) file.

College: Campuses should enter a college name based upon their own taxonomy. This data element must correspond with colleges identified in the Funding Unit Inventory (FI) file. A college is defined as an administrative unit within the institution which governs funding units that offer courses or pays instructors, but is not completely autonomous within the institution's hierarchy.

Unrestricted College Expenditures: This total should include all unrestricted I&G expenditures related to the operation of a college or school, but not to a funding unit. Generally, the operation of a dean's office, a college office, college centered counseling or advising, and other college activities should be reported here.

Restricted College Expenditures: This total should include all restricted I&G expenditures related to the operation of a college or school, but not a funding unit. Generally, the operation of a dean's office, college office, college centered counseling or advising, and other college activities paid from restricted funds should be reported here. Restricted funds are defined as those which can only be expended for the purposes set forth by the contributor or grantor. An example would be the salary of a college dean and his or her administrative staff paid from restricted sources.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/pilot/cpfile.html
Last updated August 20, 1998