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For those institutions that are placed under fiscal watch per OAC 126: 3-1-01, the Budget Data (BD) file must be submitted no later than August 1.
If an institution is submitting a revised budget, the Budget Data (BD) file must be submitted no later than March 1.
| 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 |
| Fund | Enter the appropriate code for the fund described in the record. | Alphabetic
2 characters Columns 2-3 |
| Budget Type | Enter O if the data submitted in the record pertain to the original budget. Enter R if the data submitted in the record pertain to the revised budget. | Alphabetic
1 character Column 4 |
Fund: Choose the correct code to designate the fund described in the record.
Unrestricted Education and General (UE): Funds used for Instruction and Departmental Research, Public Service, Academic Support, Student Services, Institutional Support, Plant Operation and Maintenance, Separately Budgeted Research, Public Service, and Scholarships and Fellowships.
Unrestricted Auxiliary (UA): Funds that are used to furnish goods or services to students, faculty or staff for which users are charged 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 as an auxiliary.
Unrestricted Hospital (UH): Funds used to support a university-sponsored hospital. Note that only Ohio State University and Medical College of Ohio at Toledo have such a facility.
Budget Type: The submittal of a revised budget is not required. The decision to submit a revised budget is left to the institution. An institution may submit a revised version of its original budget when its final subsidy determination occurs after passage of the original budget and the revised data will have a measurable effect on the budget to actual comparisons performed after the Changes in Current Funds (CF) file is submitted at the end of the fiscal year.
| Field Name | Field Attributes and Procedures | Data Format |
| Tuition, Fees, and Other Student Charges | Enter the total amount of revenue derived from moneys paid by students. | Numeric
10 characters Columns 5-14 |
| State Appropriations | Enter the amount received from state subsidies and other appropriations. | Numeric
10 characters Columns 15-24 |
| Local Appropriations | Enter the amount received from local appropriations and tax levies. | Numeric
10 characters Columns 25-34 |
| Federal Grants and Contracts | Enter the amount received through federal sources. | Numeric
10 characters Columns 35-44 |
| State Grants and Contracts | Enter the amount received through state sources other than subsidy. | Numeric
10 characters Columns 45-54 |
| Local Grants and Contracts | Enter the amount received through local governmental sources excluding amounts received through legislative appropriation. | Numeric
10 characters Columns 55-64 |
| Private Gifts, Grants, and Contracts | Enter the amount received through private sources. | Numeric
10 characters Columns 65-74 |
| Endowment Income | Enter the amount derived through activity of endowment resources. | Numeric
10 characters Columns 75-84 |
| Sales and Services | Enter the amount received through sales and services to outside entities excluding tuition and fees charged to students. | Numeric
10 characters Columns 85-94 |
| Other Sources | Enter the amount received through sources not listed above. | Numeric
10 characters Columns 95-104 |
| Total Revenues | Enter the sum of the revenue streams above. | Numeric
12 characters Columns 105-116 |
| Board Approved | Enter Y if the Board has met and approved the budget. Enter N if the Board has not approved the budget. | Alphabetic
1 character Column 117 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Alphabetic
1 character Column 118 |
All amounts must be reported in whole dollars.
State Appropriations: Revenues derived from state appropriations include those derived through an appropriation of the General Assembly. Appropriations made by the General Assembly for capital expenditures are recorded as additions to plant funds.
Local Appropriations: Revenues derived from local appropriations include those arising from local tax levies and other local initiatives exclusive of sales and services to local entities and local grants and contracts.
Federal Grants and Contracts: Revenues derived from federal grants and contracts are defined as revenues received from the federal government in support of specific programs or projects.
State Grants and Contracts: Revenues derived from state grants and contracts are defined as revenues received from state agencies other than the Board of Regents in support of specific programs or projects.
Local Grants and Contracts: Revenues derived from local grants and contracts are defined as revenues received from local governments in support of specific programs or projects.
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 within this total include: 1. unrestricted income from endowments and similar funds; 2. restricted income from endowments and similar funds to the extent expended for current operations; and 3. income from funds held by others under irrevocable trusts.
Sales and Services: For Education and General funds this category includes revenues that are incidentally related to the conduct of research, instruction, and public service, and revenues of activities that exist to provide an instructional and laboratory experience for students and that incidentally create goods that may be sold.
For Auxiliary funds, sales, and services, include all revenues generated through operations.
For Hospital funds, include revenues generated through daily patient services and other professional services. Not included are revenues from health clinics that are part of the student health program.
Other Sources: Revenues included within this field are those from sources not classified above. Some examples are temporary investment income, miscellaneous rental and sales, insurance rebates, etc.
Total Revenues: This total is equal to the sum of the revenue streams identified above for each fund.
Board Approved: Enter Y if the budget has been considered and approved by the institution's Board of Trustees or N if the budget has not yet been approved by the institution's Board of Trustees.
Once the Board of Trustees has approved the budget, a letter of conveyance must be sent from the Vice President of Finance to the Vice Chancellor for Administration of the Ohio Board of Regents certifying that the budget for the institution has been approved.
| Field Name | Field Attributes and Procedures | Data Format |
| Instruction and
Departmental Research |
Enter the amount expensed from the fund to support Instruction and Departmental Research. | Numeric
10 characters Columns 5-14 |
| Separately Budgeted Research | Enter the amount of Separately Budgeted Research supported by the fund. | Numeric
10 characters Columns 15-24 |
| Public Service | Enter the amount of Public Service supported by the fund. | Numeric
10 characters Columns 25-34 |
| Academic Support | Enter the amount of Academic Support supported by the fund. | Numeric
10 characters Columns 35-44 |
| Student Services | Enter the amount of Student Services supported by the fund. | Numeric
10 characters Columns 45-54 |
| Institutional Support | Enter the amount of Institutional Support supported by the fund. | Numeric
10 characters Columns 55-64 |
| Plant Operation and Maintenance | Enter the amount of POM supported by the fund. | Numeric
10 characters Columns 65-74 |
| Scholarships and Fellowships | Enter the amount of Scholarships and Fellowships supported by the fund. | Numeric
10 characters Columns 75-84 |
| Auxiliary Expenditures | Enter the amount of Auxiliary Expenditures. | Numeric
10 characters Columns 85-94 |
| Hospital Expenditures | Enter the amount of Hospital Expenditures. | Numeric
10 characters Columns 95-104 |
| Total Expenditures | Enter the sum of all the expenditures identified above. | Numeric
12 characters Columns 105-116 |
| Board Approved | Enter Y if the Board has met and approved the budget. Enter N if the Board has not approved the budget. | Alphabetic
1 character Column 117 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Alphabetic
1 character Column 118 |
All amounts must be reported in whole dollars.
Separately Budgeted Research: Total should include all expenditures, both from internal and external funds, for activities specifically designed to achieve research outcomes, whether commissioned by an external agency or by the institution. The total should also include matching funds applicable to the conditions set forth by the grant or contract from external agencies. The total should also include institutional expenditures for individual and/or research projects as well as those of institutes and research centers. This category should only be used for Education and General fund expenditures.
Public Service: Total should include all expenditures for activities that are established primarily to provide noncredit designated course offerings and services beneficial to individuals and groups external to the institution. This category should only be used for Education and General fund expenditures.
Academic Support: Total should include all expenditures for activities carried out primarily to provide support services that are an integral part of the institution's three primary missions: instruction, research, and public service. This category should only be used for Education and General fund expenditures.
Student Services: Total should include all expenditures for the administration and operation of offices of admission and registration and those activities whose primary functions are to contribute to the students' emotional and physical well being, as well as to students' cultural and social development apart from the formal instruction program. For Board of Regents' reporting, activities that are supported by the general fee should be excluded from Student Services and reported separately as an Auxiliary Enterprise. This category should only be used for Education and General fund expenditures.
Institutional Support: Total should include expenditures for operations that provide support services to the entire institution. This category should only be used for Education and General fund expenditures.
Plant Operation and Maintenance: Total should include all current fund expenditures for the operation and maintenance of the physical plant, net of the amounts charged to auxiliary enterprises and hospitals. It does not include expenditures made from institutional plant fund accounts. It includes expenditures for operations established to provide services and maintenance related to campus grounds and facilities. It also includes utilities, property insurance, fire protection, rented space, and other items. This category should only be used for Education and General fund expenditures.
Scholarships and Fellowships: Total should include expenditures in the form of outright grants and trainee stipends to individuals enrolled in formal coursework, either for credit or noncredit. This category should only be used for Education and General fund expenditures.
Auxiliary Enterprises: Total should include all expenditures expensed from auxiliary funds. Auxiliary funds are those funds that are self-supporting, or have been designated as auxiliaries by the Ohio Board of Regents. Some examples include residence and dining halls, bookstores, student unions, and parking facilities. Note that by Board of Regents' designation, intercollegiate athletics is considered an auxiliary. This category should only be used for Auxiliary fund expenditures.
Hospital Expenditures: Total should include all expenditures associated with patient care operations of the hospital, including general services, fiscal services, nursing and other professional services, and charges for physical plant expenditures and institutional support. This category should only be used for Hospital fund expenditures.
Total Expenditures: For each fund, enter the sum of the expenditures identified above.
Board Approved: Enter Y if the budget has been considered and approved by the institution's Board of Trustees or N if the budget has not yet been approved by the institution's Board of Trustees.
Once the Board of Trustees has approved the budget, a letter of conveyance must be sent from the Vice President of Finance to the Vice Chancellor for Administration of the Ohio Board of Regents certifying that the budget for the institution has been approved.
| Field Name | Field Attributes and Procedures | Data Format |
| Mandatory Transfer for Principal and Interest | Enter the amount required from the fund to be transferred for payments on principal and interest. | Numeric
10 characters Columns 5-14 |
| Mandatory Transfer to Loan Funds | Enter the amount required to be transferred to loan funds. | Numeric
10 characters Columns 15-24 |
| Other Mandatory Transfers | Enter the amount of mandatory transfers other than those described above. | Numeric
10 characters Columns 25-34 |
| Nonmandatory Transfer for Renewals and Replacements | Enter the amount transferred from the fund for renewals and replacements. | Numeric
10 characters Columns 35-44 |
| Net Nonmandatory Transfers and Additions for Current Allocated Fund Balances | Enter the amount transferred from the fund for additions for current allocated fund balances. | Numeric
10 characters Columns 45-54 |
| Net Nonmandatory Transfer or Addition for Support to/from Other Funds | Enter the amount transferred from the fund to support other funds. | Numeric
10 characters Columns 55-64 |
| Nonmandatory Transfer for Capital Improvements | Enter the amount transferred from the fund for capital improvements. | Numeric
10 characters Columns 65-74 |
| Excess of Restricted Receipts over Transfers to Revenue | Enter the amount of restricted receipts over transfers to revenues. | Numeric
10 characters Columns 75-84 |
| Indirect Costs Recovered | Enter the total for indirect costs recovered from the fund. | Numeric
10 characters Columns 85-94 |
| Refunded to Grantor | Enter the total refunded from the fund to grantors. | Numeric
10 characters Columns 95-104 |
| Net Total Transfers | Enter the net value of the transfers identified above. | Numeric
12 characters Columns 105-116 |
| Board Approved | Enter Y if the Board has met and approved the budget. Enter N if the Board has not approved the budget. | Alphabetic
1 character Column 117 |
| Delete Switch | Enter Y if the record is to be deleted from the database. Otherwise, enter N. | Alphabetic
1 character Column 118 |
Mandatory transfers are transfers from the current funds groups to other funds groups arising out of:
If the institution does not normally budget transfers, fill all numeric fields with zeroes for all funds reported in the file.
Mandatory Transfers to Loan Funds: This total includes all mandatory transfers of institutional funds to the Loan Fund that are required to match outside gifts or grants for loan purposes.
Other Mandatory Transfers: Total includes mandatory transfers not described in the previous categories. Examples of transfers include transfers to SEOG, to loan funds, and for work study.
Nonmandatory Transfers for Renewals and Replacements: Total includes the amount required from the fund for renewal or replacement of plant that was not financed from other sources.
Nonmandatory Transfers and Additions for Current Allocated Fund Balances: Total includes the amount transferred from the fund to other funds at the discretion of the governing board for special operating purposes.
Nonmandatory Transfers or Additions for Support to/from Other Funds: Total includes the amount transferred from the fund to other funds done solely at the discretion of the governing board and not for a specific operating or capital purpose.
Nonmandatory Transfers 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.
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.
Indirect Costs Recovered: Total includes those costs charged to the fund for the recovery of indirect costs, such as those for utilities, cleaning, etc. Note that neither intercollegiate athletics nor student unions shall be charged for indirect costs.
Refunded to Grantor: Total includes the amount returned to grantors.
Net Total Transfers: Enter the net value of the transfers identified above.
Board Approved: Enter Y if the budget has been considered and approved by the institution's Board of Trustees or N if the budget has not yet been approved by the institution's Board of Trustees.
Once the Board of Trustees has approved the budget, a letter of conveyance must be sent from the Vice President of Finance to the Vice Chancellor for Administration of the Ohio Board of Regents certifying that the budget for the institution has been approved.
http://regents.ohio.gov/hei/datasubdoc/financial/production/bdfile.html
Last updated April 8, 1999