Changes in Current Funds (CF) File Revised September 28, 2004

File Description

The Changes in Current Funds (CF) file captures changes to an institution's current funds for the previous fiscal year. Both allocated and unallocated fund balances are included within the totals. Each fund and Record Type (Revenues, Expenditures, and Transfers) must correspond to the data provided in an institution's audited Statement of Changes in Current Funds Revenues, Expenditures, and Other Changes.

Submission Schedule

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

Capture Date

The capture date for the Changes in Current Funds (CF) 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 to the database before submittal of the Campus Expenditure (CX), Funding Unit Expenditure (FX) Sources of Education and General Revenues (SR), Education and General Expenditures (EE), Changes in Auxilliary Funds (AU), and Changes in Hospital Funds (HP) files are submitted. Amounts in the CX, FX, SR, EE, AU, and HP must equal amounts in the CF.

Data Fields

Field Names

Field Attributes and Procedures

Data Format

Record Type Enter a code from Record Type.  Alphabetic 
1 character 
Column 1
Fund Enter a code from Current Funds Codes for the fund described in the record.  Alphabetic 
2 characters 
Columns 2-3

Definitions and Descriptions of Data Fields:

Record Type: Enter R if the record details revenues to a current fund. Enter E if the record details expenditures from a current fund. Enter T if the record details transfers to or from a current fund.

Fund: Choose the correct code to designate the fund described in the record. Note that the Restricted Total fund is used only in budgetary submissions.

  • 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 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, Separately Budgeted Research, Public Service, and Scholarships and Fellowships. Because restricted revenues are recognized only when expensed, restricted revenues must be equal to restricted expenditures.
  • 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 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 and The University of Toledo Medical Center have such facilities.

Record Type R Data Fields

Field Names

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 4-13
State Appropriations Enter the amount received from state subsidies and other appropriations. Numeric 
10 characters 
Columns 14-23
Local Appropriations Enter the amount received from local appropriations and tax levies. Numeric 
10 characters 
Columns 24-33
Federal Grants and Contracts Enter the amount received through federal sources. Numeric 
10 characters 
Columns 34-43
State Grants and Contracts Enter the amount received through state sources other than subsidy. Numeric 
10 characters 
Columns 44-53
Local Grants and Contracts Enter the amount received through local governmental sources excluding amounts received through legislative appropriation. Numeric 
10 characters 
Columns 54-63
Private Gifts, Grants, and Contracts Enter the amount received through private sources. Numeric 
10 characters 
Columns 64-73
Endowment Income Enter the amount derived through activity of endowment resources. Numeric 
10 characters 
Columns 74-83
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 84-93
Other Sources Enter the amount received through sources not listed above.  Numeric 
10 characters 
Columns 94-103
Total Revenues Enter the sum of the revenue streams above. Numeric 
12 characters 
Columns 104-115
Delete Switch Enter "Y" if the record is to deleted from the database. Otherwise enter "N". Alphabetic
One character
Column 116

Additional Explanations

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

All amounts must be reported in whole dollars.

Definitions and Descriptions of Record Type R Data Fields

Tuition, Fees, and Other Student Charges: Revenues within this field include those charged to students exclusive of sales and services or those used to support auxiliary enterprises.

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 and are not included in this total.

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 the 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.

Record Type E Data Fields

Field Names

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 4-13
Separately Budgeted Research Enter the amount of Separately Budgeted Research supported by the fund.  Numeric 
10 characters 
Columns 14-23
Public Service Enter the amount of Public Service supported by the fund.  Numeric 
10 characters 
Columns 24-33
Academic Support Enter the amount of Academic Support supported by the fund.  Numeric 
10 characters 
Columns 34-43
Student Services Enter the amount of Student Services supported by the fund. Numeric 
10 characters 
Columns 44-53
Institutional Support Enter the amount of Institutional Support supported by the fund.  Numeric 
10 characters 
Columns 54-63
Plant Operation and Maintenance Enter the amount of POM supported by the fund. Numeric 
10 characters 
Columns 64-73
Scholarships and Fellowships Enter the amount of Scholarships and Fellowships supported by the fund.  Numeric 
10 characters 
Columns 74-83
Auxiliary Expenditures Enter the amount of Auxiliary Expenditures.  Numeric 
10 characters 
Columns 84-93
Hospital Expenditures Enter the amount of Hospital Expenditures.  Numeric 
10 characters 
Columns 94-103
Total Expenditures Enter the sum of all the expenditures identified above. Numeric 
12 characters 
Columns 104-115
Delete Switch Enter "Y" if the record is to deleted from the database. Otherwise enter "N". Alphabetic
One character
Coulmn 116

Additional Explanations

Numeric data must be formatted as specified in the Data Formatting Conventions document. If a category does not pertain to the fund described in the record, fill the entire field with zeros. All amounts must be reported in whole dollars.

Definitions and Descriptions of Record Type E Data Fields

Instruction and Departmental Research: Total should include all direct and applicable allocated expenditures for all activities that are part of an institution's instructional program, except those for remedial and tutorial instruction that are separately budgeted. Those expenditures should be classified as Student Services. This category should only be used for Education and General fund expenditures.

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. 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 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.

Record Type T Data Fields

Field Names

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. Transfers-In should be reported as a negative and Transfers-Out should be reported as a positive number. Numeric 
10 characters 
Columns 4-13
Mandatory Transfer to Loan Funds Enter the amount required to be transferred to loan funds. Transfers-In should be reported as a negative and Transfers-Out should be reported as a positive number. Numeric 
10 characters 
Columns 14-23
Other Mandatory Transfers Enter the amount of mandatory transfers other than those described above. Transfers-In should be reported as a negative and Transfers-Out should be reported as a positive number. Numeric 
10 characters 
Columns 24-33
Nonmandatory Transfer for Renewals and Replacements Enter the amount transferred from the fund for renewals and replacements. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 34-43
Net Nonmandatory Transfers and Additions for Current Allocated Fund Balances Enter the amount transferred from the fund for additions for current allocated fund balances. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 44-53
Net Nonmandatory Transfer or Addition for Support to/from Other Funds Enter the amount transferred from the fund to support other funds. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 54-63
Nonmandatory Transfer for Capital Improvements Enter the amount transferred from the fund for capital improvements. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 64-73
Excess of Restricted Receipts over Transfers to Revenue Enter the amount of restricted receipts over transfers to revenues. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 74-83
Indirect Costs Recovered Enter the total for indirect costs recovered from the fund. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 84-93
Refunded to Grantor Enter the total refunded from the fund to grantors. Transfers-In should be reported as a positive and Transfers-Out should be reported as a negative number. Numeric 
10 characters 
Columns 94-103
Net Total Transfers Enter the net value of the transfers identified above.  Numeric 
12 characters 
Columns 104-115
Delete Switch Enter "Y" if the record is to deleted from the database. Otherwise enter "N". Alphabetic
One character
Coulmn 116

 

Additional Explanations

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

Mandatory transfers-in should be reported as a negative number and mandatory transfers-out should be reported as a positive number.  This category includes transfers from the current fund groups to other fund groups arising out of:

  • Binding legal agreements related to the financing of educational plant, such as amounts for debt retirement, interest, and required provisions for renewals and replacements of plant, not financed from other sources;
  • Grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loan and other funds.

Nonmandatory transfers-in should be reported as a positive number and transfers-out should be reported as a negative number. This category includes those transfers from the current fund group to other fund groups made at the discretion of the governing board to serve a variety of purposes, such as:

  • additions to loan funds,
  • additions to quasi-endowment funds,
  • transfer to plant funds for general or specific plant additions including voluntary renewals or replacements of plant assets,
  • voluntary payment on debt principal,
  • a portion of a general fee that is designated by the governing board to support certain activities, auxiliary enterprises, etc.

Definitions and Descriptions of Record Type T Data Fields

Mandatory Transfer for Principal and Interest: Total includes that amount required to be transferred from the fund to settle outstanding principal and interest obligations.

Mandatory Transfers to Loan Funds: This total includes all mandatory transfers of institutional funds to loan funds 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 which 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: Calculated by summing all Mandatory Transfers and by summing all Non-Mandatory Transfers. Net Total Transfers should be equal to the Sum of all Non-Mandatory Transfers minus the Sum of all Mandatory Transfers.

Net Total Transfers = (Sum of Non-Mandatory Transfers) - (Sum of Mandatory Transfers)

Edit and Load Specifications

Revised November 2, 2005

Error/Warning Code

Edit Message Text

(Text that appears in primary edit results)

Programming Logic
(Detailed and technical explanation of the conditions that triggered the error)

013

 

If Delete Switch field value is not Y or N

035

There are non-blank characters beyond the allotted record length for this file

 

500

Fund  is not provided or is not valid for this file or not valid for institution

If Record Type field is not found in record type code column in record type table matching submission (“CF”) and year fields (from header record) to submission and year columns

501

Fund is reported more than once

If Record Type (edit 541) and Fund (edit 500) and Delete Switch fields in submission are valid and Record Type and Fund and Delete Switch are repeated within the file

503

Total Revenue contains nonnumeric data

For Record Type field value of “R”, if first character in the Total Revenues field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

504

Total Expenditures contains nonnumeric data

For Record Type field value of “E”, if first character in the Total Expenditures field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

541

Record Type value is not valid for this submission

If Record Type field is not found in record type code column in record type table matching submission (“CF”) and year fields (from header record) to submission and year columns

543

Record exists in table

For Record Type field value of “R”, if fund is valid (edit 500) and Delete Switch field value is “N” and fund field exists on current revenue table with budget actual code column value of A matching institution and year fields (from header record) to institution and year columns, and submission does not contain a record with the same Record Type and fund values with a Delete Switch field value of “Y”

OR

For Record of Type field value of “E”, if Fund is valid (edit 500) and Delete Switch field value is “N” and Fund exists on current expense table with budget actual code column value of A matching institution and year fields (from header record) to institution and year  columns, and submission does not contain a record with a matching Record Type and fund with a Delete Switch field value of “Y”

OR

For Record Type field value of “T”, if fund is valid (edit 500) and Delete Switch field value is “N” and Fund exists on current fund transfer table with budget actual code column value A matching institution and year fields (from header record) to institution and year columns, and submission does not contain a record with a matching Record Type and fund with a Delete Switch field value of “Y”

544

Tuition, Fees, and Other Student Charges contains non numeric data.

For Record Type field value of “R”, if first character in the Tuition, Fees and Other Student Charges field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

545

State Appropriations contains nonnumeric data

For Record Type field value of “R”, if first character in the State Appropriations field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

546

Local Appropriations contains nonnumeric data

For Record Type field value of “R”, if first character in the Local Appropriations field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

547

Federal Grants and Contracts contains nonnumeric data

For Record Type field value of “R”, if first character in the Federal Grants and Contracts field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

548

State Grants and Contracts contains nonnumeric data

For Record Type field value of “R”, if first character in the State Grants and Contracts field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

549

Local Grants and Contracts contains nonnumeric data

For Record Type field value of “R”, if first character in the Local Grants and Contracts field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

550

Private Gifts, Grants, and Contracts contains nonnumeric data

For Record Type field value of “R”, if first character in the Private Gifts, Grants, and Contracts field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

551

Endowment Income contains nonnumeric data

For Record Type field value of “R”, if first character in the Endowment Income field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

552

Sales and Services contains nonnumeric data

For Record Type field value of “R”, if first character in the Endowment Income field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

553

Other Sources contains nonnumeric data

For Record Type field value of “R”, if first character in the Other Sources field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

554

Invalid value for Board Approved

For each Record Type field value of “R” and Delete Switch field value of N, if Total Revenues field is numeric, and if:

 

Tuition, Fees and Other Student Charges,

State Appropriations,

Local Appropriations,

Federal Grants and Contracts,

State Grants and Contracts,

Local Grants and Contracts,

Private Gifts,

Grants, and Contracts,

Endowment Income,

Sales and Services,

Other Sources

 

are all numeric and Total Revenues field value is not equal to the sum of items above

555

Invalid value for Board Approved

 

557

The fund in the record is not valid to submit data for this expenditure object.

For Record Type field value of “E”, a valid fund (edit 500), and all Record Type E numeric value fields are all numeric (edits 558, 560, 562, 564, 566, 568, 570, 572, 574, 576, 504), for each Record Type E numeric fields that are non-zero, if Fund field not in fund expend object table matching fund, institution (from header record), year (from header record), and English column name fields to fund code, institution, expend object name, and year columns

 

----the valid combinations must exist in the fund expenditure object table for each institution (and in the fund table)---

558

Instruction and Departmental Research contains nonnumeric data

For Record Type field value of “E”, if first character in the Instruction and Department Research field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

559

Budget Type value is not O or R

 

560

Separately Budgeted Research contains nonnumeric data

For Record Type field value of “E”, if first character in the Separately Budgeted Research field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

561

Inconsistent Budget Type field value in submission

 

562

Public Service contains nonnumeric data

For Record Type field value of “E”, if first character in the Public Service field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

563

Revised budget cannot be submitted before the original budget

 

564

Academic Support contains nonnumeric data

For Record Type field value of “E”, if first character in the Academic Support field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

566

Student Services contains nonnumeric data

For Record Type field value of “E”, if first character in Student Services field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

568

Institutional Support contains nonnumeric data

For Record Type field value of “E”, if first character in the Institutional Support field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

570

POM contains nonnumeric data

For Record Type field value of “E”, if first character in the Plant Operation and Maintenance field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

572

Scholarships and Fellowships contains nonnumeric data

For Record Type field value of “E”, if first character in the Scholarships and Fellowships field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

574

Auxiliary Expenditures contains nonnumeric data

For Record Type field value of “E”, if first character in the Auxiliary Expenditures field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

576

Hospital Expenditures contains nonnumeric data

For Record Type field value of “E”, if first character in the Hospital Expenditures field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

578

Total Expenditures is not equal to the sum of all expenditures

For each record with Record Type field value of “E” and Delete Switch field value of “N”, if Total Expenditures is numeric and if:

 

Instruction and Department Research,

Separately Budgeted Research,

Public Service,

Academic Support,

Student Services,

Institutional Support,

Plant Operation and Maintenance,

Scholarships and Fellowships,

Auxiliary Expenditures,

Hospital Expenditures

 

 are all numeric and Total Expenditures field is not equal to the sum of the items above

 

579

Mandatory Transfer for Principal and Interest contains nonnumeric data

For Record Type field value of “T”, if first character in the Mandatory Transfer for Principal and Interest field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

580

Mandatory Transfer to Loan funds contains nonnumeric data

For Record Type field value of “T”, if first character in the Mandatory Transfer to Loan Funds field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

581

Other Net Mandatory Transfers contains nonnumeric data

For Record Type field value of “T”, if first character in the Other Mandatory Transfers field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

582

Non-Mandatory Transfers for Renewals and Replacements contains nonnumeric data

For Record Type field value of “T”, if first character in the Non-Mandatory Transfer for Renewals and Replacements field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

583

Transfers and Additions for Current Allocated Fund Balances contains nonnumeric data

For Record Type field value of “T”, if first character in the Non-Mandatory Transfer or Additions for Current Allocated Fund Balances field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

584

Net Non-Mandatory Transfers or Addition to/from Other Funds contains nonnumeric data

For Record Type field value of “T”, if first character in Net Non-Mandatory Transfer or Addition for Support to/from Other Funds  field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

585

Net Non-Mandatory Transfers for Capital Improvements contains nonnumeric data

For Record Type field value of “T”, if first character in Non-Mandatory Transfer for Capital Improvements  field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

586

Excess of Restricted Receipts over Transfers to Revenue contains nonnumeric data

For Record Type field value of “T”, if first character in Excess of Restricted Receipts over Transfers to Revenue field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

587

Indirect Costs Recovered contains nonnumeric data

For Record Type field value of “T”, if first character in Indirect Costs Recovered field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

588

Refunded to Grantor contains nonnumeric data

For Record Type field value of “T”, if first character in Refunded to Grantor field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

589

Total Transfers contains nonnumeric data

For Record Type field value of “T”, if first character in Total Transfers field is not zero (0) or negative sign (-) or if remaining characters in field are not numeric

590

Total Transfers is not equal to the sum of transfers in the file

 

674

A fund was expected to be reported in submission but was not

Perform Separately for Record Type of “E”, “R”, and “T”.  For each valid Record Type field in submission edit (541), if there are any fund columns in fund table or fund except table matching only institution and year fields (from header record) to institution and year columns, and these fund columns are not reported in Fund field of CF submission with a Delete Switch field value of “N” or do not exist for this institution, year and fund in the current expense table for record type “E”, current revenue table for record type “R”, or current fund transfer table for record type “T”

677

Delete switch is Y but record does not exist in database     

If Delete Switch field value is Y and there is not a record in the current revenue table that matches this institution, year, and fund with a budget actual code of “A”

OR

If Delete Switch field value is Y and there is not a record in the current expense table that matches this institution, year, and fund with a budget actual code of “A”

OR

If Delete Switch field value is Y and there is not a record in the current fund transfer table that matches this institution, year, and fund with a budget actual code of “A”

B49

Total Expenditures exceed Total Revenues

 

B71

Restricted revenues do not equal restricted expenditures   

For each restricted fund field (these are fund fields of “RE”, “RA”, and “RH”) and Record Type field value of “R” and Delete Switch field value of “N” or existing in current revenue table for this institution and year and not deleted by submission, if Total Revenues field value is not equal to Total Expenditures field value for same restricted fund field and Record Type field value of “E” with Delete Switch field value of “N” or existing for this institution, year, and fund in the current expense table

B85

Total Transfers is not equal to Non-Mandatory Transfers less Mandatory Transfers

For Record Type field value of “T” and Delete Switch field value of “N”, if Total Transfers field value is numeric and if:

 

Mandatory Transfers which include:

  • Mandatory Transfer for Principal and Interest,
  • Mandatory Transfer to Loan Funds,
  • Other Mandatory Transfers,

 

AND

 

Non-Mandatory Transfers which include:

  • Non-Mandatory Transfer for Renewals and Replacements,
  • Non-Mandatory Transfer or Additions for Current Allocated Fund Balances,
  • Net Non-Mandatory Transfer or Addition for Support to/from Other Funds,
  • Non-Mandatory Transfer for Capital Improvements,
  • Excess of Restricted Receipts over Transfers to Revenue,
  • Indirect Costs Recovered,
  • Refunded to Grantor

 

fields are all numeric and Total Transfers field value is not equal  to the Sum of all Non-Mandatory Transfers Less the Sum of all Mandatory Transfers