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Data reported in the Funds Liabilities (FL) file should come from the institution's audited financial data. Include both allocated and unallocated fund balances in the totals reported.
| Field Name | Field Attributes and Procedures | Data Format |
| Fund | Enter a code from Assets and Liabilities Fund Codes for the fund described in the record. | Alphabetic
2 characters Columns 1-2 |
| Accounts Payable | Enter the amount due from the fund to entities outside of the institution which occur from the normal course of business. | Numeric
9 characters Columns 3-11 |
| Notes Payable | Enter the amount due to others through the issuance of a note. | Numeric
9 characters Columns 12-20 |
| Bonds Payable | Enter the amount due to others because of obligations incurred due to the sale of bonds. | Numeric
9 characters Columns 21-29 |
| Other Plant Indebtedness | Enter the amount of debt carried in the plant funds. | Numeric
9 characters Columns 30-38 |
| Accrued Liabilities | Enter the total for accrued liabilities. | Numeric
9 characters Columns 39-47 |
| Deposits | Enter the total for deposits made to the fund which may be withdrawn by the contributor or held by the institution in an agency fund for an outside entity. | Numeric
9 characters Columns 48-56 |
| Deferred Revenues | Enter the total for deferred revenues. | Numeric
9 characters Columns 57-65 |
| Due to Other Funds | Enter the total due from the fund to other funds. | Numeric
9 characters Columns 66-74 |
| Other Liabilities | Enter the total for liabilities not described above. | Numeric
9 characters Columns 75-83 |
| Total Liabilities | Enter the total for each fund of the total liabilities of the fund. Total should be a sum of the amounts listed above for each fund. | Numeric
10 characters Columns 84-93 |
All amounts should 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. Liabilities of Unrestricted Education and General funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Unrestricted Auxiliary (UA): Funds that are used to furnish goods or services to students, faculty, or staff that charge 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 Board of Regents' purposes, report intercollegiate athletics and any I&G activity (Instruction and Department Research, Academic Support, Institutional Support, Student Services, and Plant Operation and Maintenance) that receives support from the general fee as an auxiliary. Liabilities of Unrestricted Auxiliary funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Unrestricted Hospital (UH): Funds used to support a university-sponsored hospital. Note that only Ohio State University has such a facility. Liabilities of Unrestricted Hospital funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Restricted Current (RC): Current funds that have a limitation placed on their use by an outside grantor. Restricted funds can only be expensed for specific operating purposes as designated by the donor, grantor, or other outside entity. Liabilities of Restricted Current funds include Accounts Payable, Notes Payable, Accrued Liabilities, Deposits, Deferred Revenues, Due to Other Funds, and Other Liabilities.
Loan Funds (LF): Funds consisting of resources that have been loaned or are available for loans to students, faculty, and staff. Liabilities of Loan funds include Deposits, Due to Other Funds, and Other Liabilities.
Endowments and Similar Funds (EF): Funds whose principal is intended to be invested to provide future earnings for institutional use. Liabilities of Endowments and Similar Funds include Accounts Payable, Notes Payable, Bonds Payable, Due to Other Funds, and Other Liabilities.
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. Liabilities of Annuity and Life Income funds include Deposits, Due to Other Funds, and Other Liabilities.
Trust and Agency (TA): Funds for which the agency acts as the fiscal agent but does not own. The institution usually provides accounting for the funds. Liabilities of Trust and Agency funds include Accounts Payable, Deposits, Due to Other Funds, and Other Liabilities.
Unexpended Plant (UP): Funds that are available for new construction and acquisitions of physical property but have not been expended as of the reporting date. Liabilities of Unexpended Plant funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, Due to Other Funds, and Other Liabilities.
Plant Funds for Debt Retirement (PR): Funds that are set aside to pay off the debt, both principal and interest, on institutional properties. Liabilities of Plant Funds for Debt Retirement include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, and Other Liabilities.
Investment in Plant (IP): Funds invested in physical properties and the outstanding debt on physical plant. Liabilities of Investment in Plant Funds include Accounts Payable, Notes Payable, Bonds Payable, Other Plant Indebtedness, and Other Liabilities.
Renewals and Replacements (RR): Funds set aside for the renewal and replacement of physical properties. Liabilities of plant funds for Renewals and Replacements include Accounts Payable, Other Plant Indebtedness, Due to Other Funds, and Other Liabilities.Accounts Payable: Includes liabilities incurred for goods and services received but not paid for as of the capture date.
Notes Payable: This total is equal to the total owed by the institution as a result of the issuance of notes.
Bonds Payable: Includes the total owed by the institution to settle debts arising through the retirement of bond issuances.
Other Plant Indebtedness: Includes the total debt carried by the institution in its plant funds, except for bonds payable and notes payable.
Accrued Liabilities: Accrued liabilities include such items as interest, wages, salaries, and taxes due but not paid at the capture date.
Deposits: Includes receipts for various purposes that an institution may be required to repay in whole or in part. Examples are deposits for breakage, room-rental contracts, keys, library books, and reservations for admission to the institution or to the residence halls. Also include amounts held in trust by the institution that are due to outside entities.
Deferred Revenues: Deferred revenues are defined as unrestricted current funds revenues that are applicable to a future period when they become earned. Examples include tuition, fees, and room rentals paid in advance of the fiscal period to which they apply.
Due to Other Funds: Enter the total amount due from the fund to other funds from either mandatory transfers or non-mandatory transfers.
Other Liabilities: This total should include liabilities incurred by the institution that are not otherwise captured above.
Total Liabilities: This total should relate, by fund, all the
liabilities incurred by a fund. The amount should be equal to the sum of
the liabilities described for each fund.
http://regents.ohio.gov/hei/datasubdoc/financial/pilot/flfile.html
Last updated March 30, 1998