OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Sources of Education and General Revenues (SR) File
Revised August 25, 1998

File Description

The Sources of Education and General Revenues (SR) file captures sources of current funds revenues for the previous fiscal year. The sum of the revenue streams in the Sources of Education and General Revenues (SR) file should equal the revenues described for Educational and General current funds in the Changes in Current Funds (CF) file. Unlike the Changes in Current Funds (CF) file, data in the Sources of Education and General Revenues (SR) file need not come from an institution's audited financial data.

Submission Schedule

The Sources of Education and General Revenues (SR) file is submitted annually before December 31.

Capture Date

The capture date for the Sources of Education and General Revenues (SR) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Sources of Education and General Revenues (SR) file must be submitted after the Changes in Current Funds (CF) file is submitted, edited with zero errors, and loaded onto the database. The sum of the revenues captured in the Sources of Education and General Revenues (SR) file must equal the sum of non-auxiliary non-hospital current fund revenues captured in the Changes in Current Funds (CF) file.

The Sources of Education and General Revenues (SR) file must be edited with zero errors and loaded onto the database before submission of the Education and General Funds Expenditure (EE) file. Restricted revenues detailed in the Sources of Education and General Revenues (SR) file must equal restricted expenditures detailed in the Education and General Funds Expenditure (EE) file.

Data Fields

Field Name	Field Attributes and Procedures	Data Format
Campus	Enter a code from Institution/Campus Codes	Alphabetic 4 characters Columns 1-4
Restricted/Unrestricted	Enter a U if the expenditure came from unrestricted funds. Enter an R if the expenditure came from restricted funds.	Alphabetic 1 character Column 5
Instructional Fee	Enter the income derived from instructional fees received from students taking courses for credit.	Numeric 9 characters Columns 6-14
General Fee	Enter the income derived from general fees received from students taking courses for credit.	Numeric 9 characters Columns 15-23
Nonresident Surcharge	Enter the income derived from fees charged to students who are not residents of Ohio.	Numeric 9 characters Columns 24-32
Out-of-district Surcharge	Enter the income derived from fees charged to students residing outside the service district of the institution. Note that only community colleges can have a figure reported here.	Numeric 9 characters Columns 33-41
Non-credit Instructional	Enter the income derived from instructional fees received from students taking non-credit courses.	Numeric 9 characters Columns 42-50
Facility Fee	Enter the income derived from a separate facility fee charged to all students.	Numeric 9 characters Columns 51-59
Other Student Fees	Enter the revenues generated from student fees other than those described above.	Numeric 9 characters Columns 60-68
State Subsidy	Enter the amount received through the state subsidy process.	Numeric 9 characters Columns 69-77
Other Through Regents	Enter income received through the Ohio Board of Regents other than through subsidy.	Numeric 9 characters Columns 78-86
Local Appropriations	Enter the amount received from local appropriations and tax levies.	Numeric 9 characters Columns 87-95
State Grants and Contracts	Enter the amount received through grants and contracts with state agencies.	Numeric 9 characters Columns 96-104
Local Grants and Contracts	Enter the income derived from grants from municipal, county, or other local authority, or from contracts for services to said entities.	Numeric 9 characters Columns 105-113
Federal Grants and Contracts	Enter the income derived from grants from federal agencies, or from contracts for services on behalf of federal agencies.	Numeric 9 characters Columns 114-122
Private Gifts, Grants, and Contracts	Enter the income derived from outright gifts from private donors, or from grants, or contracts for specific services on behalf of private agencies.	Numeric 9 characters Columns 123-131
Endowment Income	Enter the revenues derived through activity of endowment resources.	Numeric 9 characters Columns 132-140
Other Sales and Services	Enter the income derived from other sales and services not described above.	Numeric 9 characters Columns 141-149
Student Health Services	Enter the income derived from the operation of a student health service. If the student health center receives support from the general fund, report it as an auxiliary.	Numeric 9 characters Columns 150-158
Temporary Investment Income	Enter the income derived from short-term investments.	Numeric 9 characters Columns 159-167
Rental Income	Enter the income derived from rental of campus property.	Numeric 9 characters Columns 168-176
Other Sources	Enter the income derived from sources not identified above.	Numeric 9 characters Columns 177-185
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 186

Additional Explanations

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

All amounts should be reported in whole dollars.

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.

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.

Out-of-district Surcharge: Included within this total are charges assessed on students who live outside the service district of the college. Note that at present only Cuyahoga Community College, Jefferson Community College, Lorain County Community College, Rio Grande Community College, and Sinclair Community College have such revenues.

Endowment Income: Revenues included within this total are: unrestricted income from endowment and similar funds; restricted income from endowment and similar funds to the extent expended for current operations; and income from funds held by others under irrevocable trusts.

Temporary Investment Income: Total should include revenues derived from investments of 90 days or less.

Rental Income: Total includes receipts from the rental of items of which the institution still maintains ownership.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/pilot/srfile.html
Last updated August 25, 1998