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| Field Name | Field Attributes and Procedures | Data Format |
| Fund | Enter the appropriate code for the fund described in the record. | Alphabetic
2 characters Columns 1-2 |
| Beginning Fund Balance | Enter the balance for the fund as of the first day of the fiscal year. | Numeric
12 characters Columns 3-14 |
| Prior Period Adjustment | Enter any adjustment to Beginning Fund Balance. | Numeric
12 characters Columns 15-26 |
| Restated Fund Balance | Enter the sum of the Beginning Fund Balance and the Prior Period Adjustment. | Numeric
12 characters Columns 27-38 |
| Total Revenue | Enter the total revenue and other additions to the fund generated for the fund throughout the fiscal year. | Numeric
10 characters Columns 39-48 |
| Total Expenditures | Enter the total expenditures and other deductions from the fund made from the fund during the fiscal year. | Numeric
10 characters Columns 49-58 |
| Net Mandatory Transfers | Enter the net (additions minus deductions) amount of mandatory transfers among funds made to or from the fund during the fiscal year. | Numeric
10 Characters Columns 59-68 |
| Net Non-mandatory Transfers and Other Changes | Enter the net (additions minus deductions) amount of non-mandatory transfers and other changes among funds made to or from the fund during the fiscal year. | Numeric
10 characters Columns 69-78 |
| Ending Fund Balance | Enter the balance for the fund as of the last day of the fiscal year. | Numeric
12 characters Columns 79-90 |
| Delete Switch | Enter "Y" if the record is to be deleted from the data otherwise enter "N". | Alphabetic
1 character Column 91 |
Numeric data must be formatted as specified in the Data Formatting Conventions document. If a category does not pertain tothe fund described in the record, fill the entire field with zeros.
All amounts must 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.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 Ohio 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 facilities.
Restricted Education and General (RE): Restricted 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.
Restricted Auxiliary (RA): Restricted 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 Ohio Board of Regents' purposes, report intercollegiate athletics as an auxiliary.
Restricted Hospital (RH): Restricted funds used to support a university-sponsored hospital. Note that only Ohio State University has such a facility.
Loan Funds (LF): Funds consisting of resources that have been loaned or are available for loans to students, faculty, and staff.
Endowments and Similar Funds (EF): Funds donated by outside donors or agencies whose principal is intended to be invested to provide future earnings for institutional use. Assets of Endowments and Similar funds include Cash and Cash Equivalents, Investments, Due from Other Funds, and Other Assets. Liabilities of Endowments and Similar funds include Accounts Payable, Notes Payable, Bonds Payable, Due to Other Funds, and Other Liabilities.Quasi-Endowments (QE): Funds which the governing board of an institution rather than an external donor or an outside agency have determined should be retained and invested. Quasi-Endowments differ from endowments in that they are internally designated rather than externally restricted. The governing board of the college or university has the right to expend the principal of quasi-endowments at any time. Data about Quasi-Endowments should be included in the file, even the data are part of the Notes of the institutions's audited financial statements. Assets of Quasi-Endowments funds include Cash and Cash Equivalents, Investments, Due from Other Funds, and Other Assets. Liabilities of Quasi-Endowments 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.
Unexpended Plant (UP): Funds that are available for new construction and acquisitions of physical property but are not expended as of the reporting date.Renewals and Replacements (RR): Funds set aside for the renewal and replacement of physical properties.
Plant Funds for Debt Retirement (PR): Funds that are set aside to pay off debt, both principal and interest, on institutional properties.
Investment in Plant (IP): Funds invested in physical properties and the outstanding debt on physical plant.Beginning Fund Balance: Enter the fund balance for each fund as of the first day of the fiscal year. This amount should be equal to the ending fund balance from the previous fiscal year.
Prior Period Adjustment: Enter the amount of the adjustment needed to restate the beginning fund balance arising from a change in accounting standards or other circumstances which would necessitate adjusting the fund balance.
Restated Fund Balance: Enter the sum total of the Beginning Fund Balance and Prior Period Adjustment.
Total Revenue: Revenue is defined as an addition to a fund balance arising from a transaction other than a transfer to the fund. Revenues are recognized on an accrual basis.
Total Expenditures: Include within this total the amount of expenditures removed from the fund during the fiscal year for transactions other than transfers. Also include within the total other changes to the fund balance such as indirect costs recovered and refunds to grantors.
Net Mandatory Transfers: Mandatory transfers are those arising from binding legal agreements for the financing of educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant that are not financed from other sources, or grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loans and other funds. Mandatory transfers can be made either from unrestricted or restricted funds. Use the GAAP conventions for positive and negative numbers, the same as in the Annual Statement of Current Funds Revenues, Expenditures and Other Changes. That is, transfers out of a fund as positive numbers, and transfers into a fund as negative numbers.
Net Non-mandatory Transfers and Other Changes: Non-mandatory transfers are those made from current funds groups at the discretion of the governing board to support a variety of purposes. Use the GAAP conventions for positive and negative numbers, the same as in the Annual Statement of Current Funds Revenues, Expenditures and Other Changes. That is, transfers out of a fund as negative numbers, and transfers into a fund as positive numbers.
Ending Fund Balance: The Ending Fund Balance must be equal to the Restated Fund Balance plus Total Revenue less Total Expenditures less Net Mandatory Transfers plus Net Non-mandatory Transfers and Other Changes.
http://regents.ohio.gov/hei/datasubdoc/financial/practice/cbfile.html
Last updated
September 28, 2004