OHIO BOARD OF REGENTS 
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HEI Financial Data Submissions

Instruction and General Expenditures by Object (IO) File 
Revised September 28, 2004

File Description

The Instruction and General Expenditures by Object (IO) file details Instruction and General (I&G) expenditures (Instruction and Departmental Research, Academic Support, Student Services, Institutional Support, and POM) made for various "objects" of activity. The object code classifications below are in general use by most institutions. Report total Instruction and General expenditures according to these classifications. A distinction between branches and the central campus is not required.

Submission Schedule

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

Capture Date

The capture date for the Instruction and General Expenditures by Object (IO) file is the last day of the fiscal year, June 30.

Relationship to Other File Submissions

The Campus Expenditure (CX) file must be edited with zero errors and loaded onto the database prior to submittal of the Instruction and General Expenditures by Object (IO) file. The sum of the expenditures in the Instruction and General Expenditures by Object (IO) file should be equal to the sum of the Total I&G Expenditure values in the Campus Expenditure (CX) file for an institution.

Data Fields

Field Name Field Attributes and Procedures Data Format
Restricted/Unrestricted Enter a U if the expenditures are paid from unrestricted funds. Enter an R if the expenditures are paid from restricted funds. Alphabetic 
1 character 
Column 1
Personnel Services Enter the amount expensed for personnel services paid for from I&G funds. Numeric 
10 characters 
Columns 2-11
Benefits Enter the amount of benefits paid to faculty and support staff from I&G funds. Numeric 
10 characters 
Columns 12-21
Supplies Enter the amount expensed for supplies from I&G funds. Numeric 
10 characters 
Columns 22-31
Travel and Entertainment Enter the amount expensed for travel and entertainment from I&G funds. Numeric 
10 characters 
Columns 32-41
Information and Communication Enter the amount expensed for information and communication from I&G funds. Numeric 
10 characters 
Columns 42-51
Maintenance and Repairs Enter the amount expensed for maintenance and repairs. Numeric 
10 characters 
Columns 52-61
Miscellaneous Enter the amount for expenditures not otherwise classified in the file. Numeric 
10 characters 
Columns 62-71
Equipment Enter the amount expensed for moveable equipment from I&G funds. Numeric 
10 characters 
Columns 72-81
Delete Switch Enter Y if the record should be deleted from the database. Otherwise, enter N.  Alphabetic 
1 character 
Column 82 

Additional Explanations

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

All amounts entered must be in whole dollars.

Definitions and Descriptions of Data Fields

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.

Personnel Services: Total includes the amount paid for personnel who support I&G activity within the institution.

Staff Benefits: Include benefits paid to both faculty and staff paid from I&G sources.

Supplies: Include the amount expensed for supplies used in support of I&G activities.

Travel and Entertainment: Include I&G expenditures used for travel to and from professional conferences and for other professional activities, as well as expenditures incurred for hosting such functions.

Information and Communication: Include the amount expensed for telecommunications and other means of gathering information.

Maintenance and Repairs: Include I&G expenditures for upkeep and repair of campus facilities.

Miscellaneous: Include I&G expenditures for object classifications not otherwise included within this file.

Equipment: Include I&G expenditures for moveable equipment used in support of the institution's I&G activities.

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Return to Financial Files

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