OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Education and General Funds Expenditure (EE) File
Revised September 28, 2004

File Description

The Education and General Funds Expenditure (EE) file details expenditures made from Education and General (E&G) funds for the previous fiscal year. The Education and General Funds Expenditure (EE) file provides greater detail about E&G expenditures contained in the Changes in Current Funds (CF) file. Unlike the Changes in Current Funds (CF) file, the Education and General Funds Expenditure (EE) file need not come from an institution's audited financial data. However, the data in the Education and General Funds Expenditure (EE) file must correlate to the amounts reported as E&G expenditures in the Changes in Current Funds (CF) file.

Submission Schedule

The window for this file is October 1 - February 3.

Capture Date

The capture date for the Education and General Funds Expenditure (EE) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Education and General Funds Expenditure (EE) file is submitted after the Changes in Current Funds (CF) file is edited with zero errors and loaded onto the database. The total sum of E&G expenditures in the Education and General Funds Expenditure (EE) file must equal the sum of E&G expenditures reported in the Changes in Current Funds (CF) 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
Expenditure Category	Enter a code from E&G Expenditure Category Codes for the expenditure category described in the record.	Alphabetic 2 characters Columns 5-6
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 7
Expenditure Description	Enter a description of the expenditure objects paid for out of the expenditure category.	Alphanumeric 30 characters Columns 8-37
Expenditure Amount	Enter the amount expended for the object described above.	Numeric 10 characters Columns 38-47
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 48

Additional Explanations

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

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.

Expenditure Category: Choose from among the following E&G expenditure categories:

Instruction and Departmental Research (ID): Instruction and Departmental Research includes expenditures for all programs that are part of an institution's instructional program with the exception of separately budgeted remedial and tutorial programs that should be accounted for as Student Services.

Separately Budgeted Research (SB): Separately Budgeted Research includes all activity specifically organized to produce research outcomes, whether commissioned by an agency external to the institution (restricted) or by the institution (unrestricted), and includes matching funds applicable to the conditions set forth by a grant or contract from an external agency.

Public Services (PS): Public Services includes activities that are established primarily to provide non-credit designated course offerings and services beneficial to individuals and groups external to the institution.

Academic Support (AS): Academic Support includes all funds expended for activities that are an integral part of the operations of one of the institution's three primary missions -- instruction, research, and public service. It includes the retention, preservation, and display of materials and the provision of services that directly assist the academic functions of the institution. Academic Support also includes the media and technology employed by the three primary missions, as well as the administrative support operations that function within the various academic units.

Student Services (SS): Student Services includes funds expended for the administration and operation of offices of admission and registration and those activities whose primary purpose is to contribute to the student's emotional and physical well-being, as well as his or her cultural and social development outside the context of the formal instruction program.

Institutional Support (IS): Institutional Support includes expenditures for operations that provide support services to the entire institution.

Plant Operation (PO): Plant Operation details plant operation and maintenance (POM) expenses incurred by non-hospital and non-auxiliary current funds.

Scholarships and Fellowships (SF): Scholarships and Fellowships is a narrowly defined expenditure function within education and general funds. The revenues and expenditures must be within the control of the institution and the institution must be able to select the recipient of the grant. Also, the recipient should not be expected to repay the grant nor should he or she be expected to render services to the institution in consideration for the grant.

Scholarships includes outright grants-in-aid, trainee stipends, tuition and fee remissions, and prizes awarded to undergraduate students.

Fellowships includes outright grants-in-aid and other trainee stipends to graduate students.

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.

Expenditure Description: The expenditure description should detail the components of the expenditure for the expenditure category described above.

Expenditure Amount: Enter the level of expenditure for the expenditure description described above.

Return to Financial Files

http://regents.ohio.gov/hei/datasubdoc/financial/practice/eefile.html
Last updated September 28, 2004