OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Changes in Hospital Funds (HP)
Revised September 28, 2000

File Description

The Changes in Hospital Funds (HP) file captures changes to an institution's auxiliary funds during the preceding fiscal year. The Changes in Hospital Funds (HP) file provides greater detail about revenues, expenditures, and transfers for auxiliary funds as they were reported in the Changes in Current Funds (CF) file. Data captured in the Changes in Hospital Funds (HP) file must correlate with data for auxiliaries reported in the Changes in Funds Balances (CB) and Changes in Current Funds (CF) files. Like the Changes in Funds Balances (CB) and Changes in Current Funds (CF) files, data in the Changes in Hospital Funds (HP) file should agree with the institution's audited financial data.

At the present time only Ohio State University and Medical College of Ohio at Toledo have institutionally supported hospitals, and are the only institutions for which the Changes in Hospital Funds (HP) file should be submitted.

Submission Schedule

The window for this file is January 16 - February 16.

Capture Date

The capture date for the Changes in Hospital Funds (HP) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Changes in Current Funds (CF) file must be edited and loaded onto the database with zero errors before submission of the Changes in Hospital Funds (HP) file. Hospital revenues described in Changes in the Current Funds (CF) file must be equal to the sum of the revenues described in the Changes in Hospital Funds (HP) file. Likewise, expenditures described in the Changes in Hospital Funds (HP) file must be equal to the sum of expenditures for hospital funds in the Changes in Current Funds (CF) file. Hospital transfers (mandatory and nonmandatory) described in Changes in the Current Funds (CF) file must be equal to the sum of the transfers described in the Changes in Hospital Funds (HP) file.

Data Fields

Field Name	Field Attributes and Procedures	Data Format
Record Type	Enter the appropriate code to describe the type of data detailed in the record.	Alphabetic 1 character Column 1
Restricted/Unrestricted	Enter U if the revenues are from unrestricted sources. Enter R if they come from restricted sources.	Alphabetic 1 character Column 2

Data Descriptions and Definitions

Record Type: Enter R if the record details revenues to current funds. Enter E if the record details expenditures from a current fund. Enter T if the record details transfers to or from a current fund.

Restricted/Unrestricted: Restricted funds are those 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.

Record Type R Data Fields

Field Name	Field Attributes and Procedures	Data Format
Inpatient Revenue	Enter revenues earned from the treatment of patients who remain overnight.	Numeric 10 characters Columns 3-12
Outpatient Revenue	Enter revenues received for services to patients who do not incur an overnight stay in the hospital.	Numeric 10 characters Columns 13-22
State Appropriations	Enter revenues received through an appropriation of the General Assembly.	Numeric 10 characters Columns 23-32
Federal Grants and Contracts	Enter the total received through grants and contracts with federal agencies.	Numeric 10 characters Columns 33-42
State Grants and Contracts	Enter the total received through grants and contracts with state agencies.	Numeric 10 characters Columns 43-52
Private Gifts, Grants, and Contracts	Enter the total received from private sources.	Numeric 10 characters Columns 53-62
Endowment Income	Enter the total received from endowments.	Numeric 10 characters Columns 63-72
Other Sources	Enter the total received from sources not described above.	Numeric 10 characters Columns 73-82
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 83

Additional Explanations

Numeric data must be formatted as specified in the Data Formatting Conventions document. If a revenue source does not pertain to the institution, fill the entire field with zeros.

All amounts must be reported in whole dollars.

Data Descriptions and Definitions

Inpatient Revenue: An inpatient is defined as one who is admitted to the hospital for treatment that requires at least one overnight stay.

Outpatient Revenue: An outpatient is defined as one who is admitted to the hospital for treatment that does not involve an overnight stay.

Federal Grants and Contracts: Total includes the amount received from federal sources through grants or contractual agreements.

State Grants and Contracts: Total includes the amount received from state sources through grants or contractual agreements. Do not include within the total amounts received from state subsidy.

Private Gifts, Grants, and Contracts: Revenues derived from private gifts, grants and contracts are defined as revenues received from private resources in support of specific programs or projects.

Endowment Income: Revenues included within this total include: 1. Unrestricted income from endowment and similar funds; 2. Restricted income from endowment and similar funds to the extent expended for current operations; 3. Income from funds held by others under irrevocable trusts.

Record Type E Data Fields

Field Name	Field Attributes and Procedures	Data Format
Administrative and General	Enter expenditures for administrative and general expenses incurred by the hospital.	Numeric 10 characters Columns 3-12
Household and Property	Enter expenditures for household and property.	Numeric 10 characters Columns 13-22
Dietary Service	Enter expenditures incurred for the operation of the hospital's dietary service.	Numeric 10 characters Columns 23-32
General Nursing Care for Patients	Enter the total expenditures incurred for nursing care provided to patients.	Numeric 10 characters Columns 33-42
Laboratory Services	Enter expenditures incurred for laboratory services used in the treatment of patients.	Numeric 10 characters Columns 43-52
Other Patient Services	Enter expenditures incurred in the treatment of patients other than those described above.	Numeric 10 characters Columns 53-62
Outpatient Clinic	Enter expenditures for the operation of an outpatient clinic.	Numeric 10 characters Columns 63-72
Pharmacy	Enter expenditures incurred for the operation of a pharmacy.	Numeric 10 characters Columns 73-82
Training and Research	Enter expenditures incurred for training and research.	Numeric 10 characters Columns 83-92
Indirect Costs from Main Campus	Enter expenditures incurred from indirect costs for services provided by the main campus.	Numeric 10 characters Columns 93-102
Other Expenditures	Enter the total for expenditures not otherwise described above.	Numeric 10 characters Columns 103-112
Delete Switch	Enter Y if the record is to deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 113

Additional Explanations

Numeric data should be right-justified and zero-filled to the left. If an expenditure item does not pertain to the institution, fill the entire field with zeros.

All amounts must be reported in whole dollars.

Data Descriptions and Definitions

Household and Property: Include within the total expenditures for custodial services and maintenance, as well as costs for the upkeep of the hospital's physical facilities.

Dietary Services: Include within the total all expenditures for the operation of food services for patients and staff.

Laboratory Services: Include within the total expenditures for laboratory services used in the diagnosis and treatment of patients.

Training and Research: Include within the total expenditures for medical training and research occurring at the hospital, other than training and research as part of the professional education of a medical school. Medical school expenditures should be accounted for in other areas.

Record Type T Data Fields

Field Name	Field Attributes and Procedures	Data Format
Mandatory Transfer for Principal and Interest	Enter the amount transferred from or to the fund for principal and interest payments. Transfers-In should be reported as a negative and Transfers-Out should be reported as a positive number.	Numeric 10 characters Columns 3-12
Other Mandatory Transfers	Enter the amount for other mandatory transfers. Transfers-In should be reported as a negative and Transfers-Out should be reported as a positive number.	Numeric 10 characters Columns 13-22
Net Nonmandatory Transfer for Endowment Principal	Enter the amount transferred from the fund for endowment principal. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number.	Numeric 10 characters Columns 23-32
Net Nonmandatory Transfer for Debt Service	Enter the amount transferred to plant funds to service debt issued to finance capital projects. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number.	Numeric 10 characters Columns 33-42
Net Nonmandatory Transfer for Capital Improvements	Enter the amount transferred from the fund for capital improvements. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number.	Numeric 10 characters Columns 43-52
Net Nonmandatory Interfund Transfers	Enter the amount transferred to or from the fund from other funds made at the discretion of the governing board. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number.	Numeric 10 characters Columns 53-62
Excess of Restricted Receipts Over Transfers to Revenue	Enter the amount of restricted receipts over transfers to revenues. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number.	Numeric 10 characters Columns 63-72
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 73

Additional Explanations

Mandatory transfers are transfers from the current funds groups to other funds groups arising out of:

Binding legal agreements related to the financing of educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant not financed from other sources; or
Grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loan and other funds.

Nonmandatory transfers include those transfers from the current funds group to other funds groups made at the discretion of the governing board to serve a variety of purposes, such as: 1. Additions to loan funds; 2. Additions to quasi-endowment funds; 3. Transfer to plant funds for general or specific plant additions, including voluntary renewals or replacements of plant assets; 4. Voluntary payment on debt principal; and 5. A portion of a general fee that is designated by the governing board to support certain activities, hospital enterprises, etc.

Numeric data must be formatted as specified in the Data Formatting Conventions document.

Report mandatory transfers-in as a negative number and mandatory transfers-out should be reported as a positive number. Nonmandatory transfers-in should be reported as a positive number and nonmandatory transfers-out should be reported as a negative number.

All amounts must be reported in whole dollars.

Data Descriptions and Definitions

Mandatory Transfer for Principal and Interest: Total includes the amount required to be transferred from the fund to settle outstanding principal and interest obligations.

Other Mandatory Transfers: Total includes the amount required to be transferred for reasons other than principal and interest.

Net Nonmandatory Transfer for Endowment Principal: Total includes the amount transferred to endowment funds to restore the principal of the fund.

Net Nonmandatory Transfer for Debt Service: Total includes the amount transferred to plant funds for service on debt used to pay for plant facilities.

Net Nonmandatory Transfer for Capital Improvements: Total includes the amount transferred from the fund at the discretion of the governing board in support of capital improvements made to the plant.

Net Nonmandatory Interfund Transfers: Total includes transfers made to or from other funds, apart from those described above, at the discretion of the governing board.

Excess of Restricted Receipts Over Transfers to Revenue: Total includes the net adjustment made in reconciling of cash based restricted funds to GAAP based accounting.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/practice/hpfile.html
Last updated September 28, 2000