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 Names

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.

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.

Edit and Load Specifications

Revised August 21, 2002

 

Error Code

Edit Message Text

(Text that appears in primary edit results)

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

001

The Campus Code is not in the Institution/Campus Codes table

If Campus Code field from submission not found in campus code column of institution campus table

011

Blank records are not allowed

If there are blank lines in the submission

013

The Delete Switch is not Y or N

If Delete Switch field value is not equal to “Y” or “N

035

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

If there are non-blank characters beyond the allotted record length

040

The Campus code in the input record does not correspond to the login Institution code

If Campus Code field from submission not found in campus code column of institution campus table matching institution field (from header record) to institution code column

681

Unrestricted/Restricted is not U or R

If Restricted/Unrestricted field from submission not found in revenue type column of restricted unrestricted table matching Year field (from header record) to year column

705

Code not in E&G Expenditure Category Codes table

If Expenditure Category field from submission not found in expense category code column of expense category table matching Year field (from header record) to year column

706

Expenditure contains nonnumeric data

If first character in the Expenditure Amount field is not zero (0) or negative sign (-) or if remaining characters in field is not numeric

707

Sum of Unrestricted Expenditures is not equal to Total Expenditures for Unrestricted E&G funds in Current Funds Expenditure table

For the entire file submission with Restricted/Unrestricted field value of “U” and Delete Switch field value of “N”, if sum of all numeric Expenditure Amount fields (edit 706) in submission plus all expenditure category amounts in eg expense table with Restricted/Unrestricted code U for each campus of the institution (match campus to Institution and year from header record) is not equal to current total expense column in current expense table matching Institution field (from header record) to institution code column, Year field (from header record) to year column, “A” to budget actual code column, and “UE” to fund code column

708

Sum of Restricted Expenditures is not equal to Total Expenditures for Restricted E&G funds in Current Funds Expenditure table

For the entire file submission with Restricted/Unrestricted field value of “R” and Delete Switch field value of “N”, if sum of all numeric Expenditure Amount fields (edit 706) in submission plus all expenditure category amounts in eg expense table with Restricted/Unrestricted code R for each campus of the institution (match campus to Institution and year from header record) is not equal to current total expense column in current expense table matching Institution field(from header record) to institution code column, Year field (from header record) to year column, “A” to budget actual code column, and “RE” to fund code column

710

Record does not exist on table for Campus, Restricted/Unrestricted, Expenditure Category, and Expenditure Description

If Delete Switch field value is “Y” and a row does not exist on the eg expense table matching Campus Code, Year (from header record), Expenditure Category, Restricted/Unrestricted, and Expenditure Description fields to campus code, year, expense category code, revenue type code, and expense description columns

711

Record already exists on table for Campus, Restricted/Unrestricted, Expenditure Category, and Expenditure Description

If Delete Switch field value is “N” and a row exists on the eg expense table matching Campus Code, Year (from header record), Expenditure Category, Restricted/Unrestricted, and Expenditure Description fields to campus code, year, expense category code, revenue type code, and expense description columns      provided submission does not contain another record with same Campus Code, Restricted/Unrestricted, Expenditure Category, and Expenditure Description fields with a Delete Switch field value of “Y”

712

There are two or more records within the submission with the same Campus, Expenditure Category, Expenditure Descr, and Del Switch

If there are two or more records within the submission with the same Campus Code, Restricted/Unrestricted, Expenditure Category, Expenditure Description, and Delete Switch field values

A86

Expenditure Description not reported for campus in previous year

If  Year (from header record) > 1999 and If the combination of campus code, expense category code, revenue type code, and expense description columns from eg expense table matching only Campus Code and Year –1 (from header record) fields to campus code and year columns exists and the combination of these columns are not reported in the submission record matching Campus Code field to campus code column, Expenditure Category field to expense category code, Restricted/Unrestricted field to revenue type code, and Expenditure Description to expense description

A85

An Expenditure Description that was reported last year for a campus is not reported this year

If  Year (from header record) > 1999 and If the combination of Campus, Restricted/Unrestricted, Expenditure Category, and Expenditure Description fields not found in eg expense table matching Campus Code field to campus code column, Year –1 field (from header record) to year column, Expenditure Category field to expense category code column, Restricted/Unrestricted field to revenue type code column, and Expenditure Description field to expense description column

C03

Current expenditures changed by 50% or more from last year

If % change is >= 50%