OHIO BOARD OF REGENTS

HEI Financial Data Submissions

Funding Unit Expenditure (FX) File
Revised September 28, 2004

File Description

The Funding Unit Expenditure (FX) file contains one entry for each fiscal funding unit within the institution that sponsors a course or pays an instructor. Summed within the file are Instruction and Department Research (IDR) expenditures used to support the activity within a funding unit. A funding unit is defined as the lowest unit on a campus that either pays an instructor or supports a course. Purely administrative units that do neither should have their costs reported either in the College Expenditure (CP) file or in the Campus Expenditure (CX) file, whichever is appropriate. The organization of the funding units reported is left to the discretion of individual institutions; there is no statewide taxonomy. Additionally, very large administrative units that offer relatively few course sections should have the instructional portion of their budgets broken out and reported as funding units.

Submission Schedule

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

Capture Date

The capture date for the Funding Unit Expenditure (FX) 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 before submission of the Funding Unit Expenditure (FX) file. All expenditures detailed in the Funding Unit Expenditure (FX) file must be equal to expenditures for Instruction and Departmental Research in the Current Funds Expenditures table on the HEI database.

The Campus Expenditure (CX) and College Expenditure (CP) (if submitted) files must be edited and loaded onto the database before submittal of the Funding Unit Expenditure (FX) file.Colleges identified in the Funding Unit Expenditure (FX) file must be the same as those in the College Expenditure (CP) file.

There must be a funding unit in the FX for every funding unit used in the Course Sections Taught (ST) file throughout the year.

Data Field

Field Names	Field Attributes and Procedures	Data Format
Campus	Enter a campus code from Institution/Campus Codes.	Alphabetic 4 characters Columns 1-4
Funding Unit	Enter a unique identifier for the Funding Unit.	Alphanumeric 30 characters Columns 5-34
Unrestricted Instructional Salary	Enter the amount of faculty and instructional nonfaculty salary paid from unrestricted sources. This total should be equal to or greater than the sum of "Salary from Unrestricted Instruction & Department Research" detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 10 characters Columns 35-44
Restricted Instructional Salary	Enter the amount of faculty and instructional nonfaculty salary paid from restricted resources. This total should be equal to or greater than the sum of "Salary from Restricted Instruction & Department Research" detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 10 characters Columns 45-54
Unrestricted Instructional Benefits	Enter the amount of benefits paid from unrestricted sources. This total should be equal to or greater than the sum of "Fringe Benefits from Instruction & Department Research" detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 10 characters Columns 55-64
Restricted Instructional Benefits	Enter the amount of benefits paid from restricted sources. This total should be equal to or greater than the sum of "Fringe Benefits from Instruction & Department Research" detailed in the Faculty and Instructional Non-faculty Funding (FF) file.	Numeric 10 characters Columns 65-74
Unrestricted Other Funding Unit Expenditures	Enter the amount of unrestricted Instruction and Department Research expenditures made by the funding unit during the fiscal year.	Numeric 10 characters Columns 75-84
Restricted Other Funding Unit Expenditures	Enter the amount of restricted Instruction and Department Research expenditures expended by the Funding Unit during the fiscal year.	Numeric 10 characters Columns 85-94
College	Enter the unique identifier for the college that houses the funding unit. Enter NA if the funding unit is not part of a college or if the institution does not submit a CP file.	Alphanumeric 30 characters Columns 95-124
Delete Switch	Enter Y if the record is to be deleted from the database. Otherwise, enter N.	Alphabetic 1 character Column 125

Additional Explanations

Note that 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.

Numeric data must be formatted as specified in the Data Formatting Conventions document. If an expenditure category does not pertain to the campus described in the record, fill the entire field with zeros.

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.

Funding Unit: Using the institution's taxonomy, designate the funding units that either support a course or pay an instructor. The codes used should correspond with those identified in the Course Sections Taught (ST) file and the Faculty and Instructional Non-faculty Funding (FF) file. Purely administrative units with no teaching responsibilities should have their costs reported either in the College Expenditure (CP) file or in the Campus Expenditure (CX) file, whichever is more appropriate. Large administrative units that offer courses should have the instructional portion of their expenditures broken out and reported as funding units.

Note that professional level medical education is an exception to the convention that institutions use their own taxonomy. For professional level medical education, use the following identifiers:

MEDICINE for a Medical Education leading to an MD;
DENTISTRY for a Dental Education leading to either a DDS or a DMD;
VETERINARY for Veterinary Medical Education leading to a DVM;
CLINICAL PSYCHOLOGY for Clinical Psychology;
OSTEOPATHY for Osteopathic Medicine leading to a DO.

Note that in Ohio only six universities (Ohio University, Ohio State University, Wright State University, University of Cincinnati, Medical College of Ohio at Toledo, and Northeastern Ohio Universities College of Medicine) offer professional level medical education.

All funding units must be unique within a campus.

Other Unrestricted Expenditures: Within this line include miscellaneous expenditures incurred, such as those for travel, supplies, and equipment that were supported by the funding unit's unrestricted funds. Include within this total salaries and benefits of noninstructional staff.

Other Restricted Expenditures: Within this line include miscellaneous expenditures incurred, such as those for travel, supplies, and equipment that were supported by the funding unit's restricted funds. Include within this total salaries and benefits of noninstructional staff.

College: Using the institution's taxonomy, designate the college that houses the funding unit. Colleges designated here should also correspond to colleges identified in the College Expenditure (CP) file. Those institutions that do not submit a CP file must submit NA in this field.

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http://regents.ohio.gov/hei/datasubdoc/financial/practice/fxfile.html
Last updated May 8, 2008