Kentucky Council on Postsecondary Education

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CPE Data Guidelines - Terms and Definitions

General Definitions and Acronyms

AIKCU (Association of Independent Kentucky Colleges and Universities) – Association of Independent Kentucky Colleges and Universities represents Kentucky’s 19 nonprofit, non-tax supported, four-year colleges and universities accredited by the Southern Association of Colleges and Schools (SACS).

CIP (Classification of Instructional Programs) – A taxonomic scheme that supports the accurate tracking, assessment, and reporting of fields of study and program completion activity.

CPE (Kentucky Council on Postsecondary Education) – The Council on Postsecondary Education coordinates change and improvement in Kentucky’s postsecondary education system as directed by the Kentucky Postsecondary Education Improvement Act of 1997.

CPE standardized grade – A letter (category) into which similarly valued, institutionally assigned end-ofterm grades are grouped by CPE for reporting They simplify communication and ensure fairuse and interpretation. Details are available in the CDB Guidelines Book.

GED® – GED® Testing Service, a program of the American Council on Education, develops, delivers and safeguards the GED® (General Education Development) It provides adults who did not complete a formal high school program the opportunity to certify their attainment of high school-level academic knowledge and skills.

IPEDS (Integrated Postsecondary Education Data System) – A system of interrelated surveys conducted annually by the S. Department of Education’s National Center for Education Statistics (NCES). IPEDS gathers information from every college, university, and technical and vocational institution that participates in the federal student financial aid programs.

KYSTATS (Kentucky Center for Statistics) – A state agency that collects and links data to evaluate education and workforce efforts in the This includes developing reports and providing statistical data about these efforts so policy makers, agencies, and the general public can make better informed decisions. This includes maintaining the Kentucky Longitudinal Data System (KLDS), a statewide longitudinal data system, as well as responding to requests for data and information, and providing reports on a number of topical areas including feedback about the performance of high school graduates after they go to college, developing the Kentucky County Profiles, and information about the outcome of teacher preparation, college, adult education, and other programs.

KPEDS (Kentucky Postsecondary Education Data System) – The central repository for data about Kentucky’s postsecondary institutions and their students. Data are provided by each public and participating not-for-profit institution on a scheduled basis with consistent definitions and in a prescribed format.

KYAE (Kentucky Adult Education) – Kentucky’s statewide initiative to improve the educational status ofadult Kentuckians who lack a high school diploma, function at low levels of literacy or want to learn English.

NCHEMS (National Center for Higher Education Management System) – A private nonprofit organization whose mission is to improve strategic decision making in higher education for states and institutions in the United States and abroad.

Operationalization – Detailed guidelines for creating or replicating a

Performance metric – Used to measure achievement of or progress toward a policy

Enrollment Terms and Definitions

Academic Common Market – SREB cooperative agreement whereby an out-of-state student from an SREB state is charged in-state rate when enrolled in an eligible degree program. Program eligibility is based on program unavailability in the student’s home state along with the approval of the institution, the Council on Postsecondary Education, and the coordinating board of the student’s home state.

Audit Course – A credit course will be defined as “audit” for a student who takes the course for zero hours’

Audit Student – Student who is not enrolled in a certificate, diploma, or degree program but is enrolled only in one or more “audit ” (See instruction 21.d for information on degree-seeking students auditing courses.)

Campus – All property owned, leased, managed, or controlled by an institution of postsecondary education or one of its affiliated corporations, including but not limited to academic buildings; student housing and recreational facilities; residential facilities operated by any officially recognized student organization; and all sections of public property such as streets, sidewalks, and parking facilities immediately contiguous to campus buildings.

CIP Code – Classification of instructional programs as listed in Table 16-

CIP 32 Course Categories – To be used only for courses coded CIP 32; leave blank if not a CIP 32. For each course coded CIP 32, assign a code from Table 26. The developmental course field on the Type 3 enrollment file will be edited against this field for consistency of developmental/remedial course reporting.

Co-Requisite – A co-requisite course is a course that includes enhanced academic supports, such as additional hours of instruction, tutoring, mentoring, or advising that awards credit toward a credential or degree. Report ‘Y’ or ‘N’ in the Co-Requisite field.

County, State, Territory, or Foreign Country of Origin – County, state, territory, or country of legal residence at time of first admission to the institution.

Course Level – The level of offering for instructional Course levels are assigned relative to the intended degree of complexity or expected level of student comprehension rather than the student level of those enrolled in the course. The course levels included within each discipline category are technical, lower division, upper division, and graduate.

Course Title – The full title of the course.

Course Reference Number – The institutionally-assigned number identifying a specific course, section, and semester.

Declared Major – The major program and degree level objective, according to the student’s stated

Declared Major or Program Prefix Code – The alpha code indicating the level of a student’s declared degree or program as listed in Table 15.

Developmental/Remedial Course – A course developed for and required of students who do not meet statewide college readiness benchmarks in mathematics, writing, or reading. The successful completion of one or more developmental courses in a given subject is required before a student can attempt college-level work in that subject. Students may receive credit for work in developmental courses (primarily for the purpose of student financial aid eligibility); but such credit does not meet the curricular requirements of a degree, certificate or other formal award. CPE USE: Developmental courses will not count as earned credit toward a degree and will not be included in the calculation of hours earned and the pseudo-GPA.

Distance Learning – Any for-credit instruction where more than 50 percent of the delivery of instructionmay utilize any or all of the following: print material, e-mail, telephone, audio tape, video tape, television/ VCR, satellite, or computer for access to CD ROM, interactive video, Internet, or the Web. The instructor must be physically separated from the students for the majority of the term. This criterion excludes sessions that may be scheduled individually, such as advising, labs, or testing. KTLN sections that originate from campus are considered distance learning courses.

Doctor’s Degree – Research/Scholarship – A Ph.D. or other doctor’s degree that requires advanced work beyond the master’s level including the preparation and defense of a dissertation based on original research, or the planning and execution of an original project demonstrating substantial artistic or scholarly achievement. Doctoral programs at the comprehensive universities should be reported as professional practice (student classification 12) or other (student classification 35), not research/scholarship, in accordance with Senate Bill 130 (2011), amending KRS 164.295.

Doctor’s Degree – Research/Scholarship Dissertation Student – Doctoral student who has completed all required coursework and is working on a research project or dissertation.

Doctor’s Degree–Other – A doctor’s degree that does not meet the definition of a doctor’s degreeresearch/scholarship or a doctor’s degree-professional practice. Doctoral programs at the comprehensive universities should be reported as professional practice (student classification 12) or other (student classification 35), not research/scholarship, in accordance with Senate Bill 130 (2011), amending KRS 164.295.

Doctor’s Degree – Professional Practice – A doctor’s degree that is conferred upon completion of aprogram providing the knowledge and skills for the recognition, credential, or license required for professional practice. The degree is awarded after a period of study such that the total time to the degree, including both pre-professional and professional preparation, equals at least six full-time equivalent academic Doctoral programs at the comprehensive universities should be reported as professional practice (student classification 12) or other (student classification 35), not research/scholarship, in accordance with Senate Bill 130 (2011), amending KRS 164.295.

Dual Credit Course – Dual credit is defined as a college-level course of study offered to high school students. This definition is consistent with KRS 002(4). Dual credit is enrollment in high school and college coursework with credit awarded by the college or university and the high school. A high school student may earn both high school and college credit (dual credit) for the same course upon completion of course requirements. A secondary student must apply to the public postsecondary institution and be accepted to participate in dual credit programs. The public postsecondary institution is responsible for the academic integrity of the courses for which postsecondary credit will be awarded.

Enrichment – Courses that support the transition to college via orientation to the institution and support of academic and social development.

Ethnicity – As noted in the Integrated Postsecondary Education Data System (IPEDS) Enrollment Survey instructions, a nonresident is a person who is not a citizen or national of the United States and who is in this country on a visa or temporary basis and does not have the right to remain As noted in the Council on Postsecondary Education Administrative Regulation 13 KAR2:045 for determination of residency status for admission and tuition assessment purposes, thefollowing nonimmigrant visa designations are not eligible to establish domicile or residency: B, C, D, F, H-2, H-3, H-4 if accompanying a person with an H-2 or H-3 visa, J, M, O, P, Q, S, TD, or TN. Students holding these visas should be reported as nonresident.

Extended Campus – Instructional – A campus which is not geographically contiguous with the main campus and which has as its primary purpose the provision of courses and programs to the local community.

Extended Campus – Other – A campus which is not geographically contiguous with the main campus and which does not have as its primary purpose the provision of course enrollment and student services. These campuses can include research facilities, land grant/extension offices, or other facilities owned or controlled by the institution. These campuses may host an occasional class or class activity, but their primary purpose is not the provision of courses and programs to the local community.

Faculty Employment Status – Full-time, Part-time, Graduate Student. Part-time status defined as facultywho are less than full time (employed under thirty hours per week on average) and teach on a percourse-section basis (AAUP). Leave field blank if High School teacher of Record (column 26) is

Faculty Tenure Status – Tenured, Tenure-Track, Non-Tenure Leave field blank if High School teacher of Record (column 26) is reported.

Faculty Title – Professor, Associate Professor, Assistant Professor, Lecturer, Instructor, Supervisor of Students (e.g., clinical supervisor of nurses, student teachers, ), Visiting Faculty, Teaching/Graduate Assistant, Other, Teaching Full-Time Administrator, and Medical School. Leave field blank if High School teacher of Record (column 26) is reported.

Fifth-Year Student – Student who has earned at least 120 semester credit hours and is enrolled in a program with a five-year curriculum.

First-Time Student (Other than first-time transfer) –

First-Time Transfer Student – A certificate, diploma, or degree-seeking student entering the reporting institution for the first time but known to have previously attended a postsecondary institution at the same level (e.g., technical, undergraduate, graduate). The student may transfer with or without credit.

Freshman – Student who has graduated from high school and earned fewer than 30 semester credit

Full-Time Equivalent (FTE) – A single value providing a meaningful combination of full-time and parttime students. Full-time equivalent enrollments are calculated using the following formula.

Full-Time Student – An undergraduate student enrolled for at least 12 credit hours, or a graduate student enrolled for at least nine credit Hours in courses taken for audit are to be included in the calculation of full-time status.

General Education Courses – The lower and upper division course that can be used to meet the institution’s general education requirements as defined for the General Education Transfer Policy.

Graduate Nondegree Student – Student with at least a baccalaureate degree enrolled in the graduateschool but not in a degree program.

High School Student – Student currently in high school and enrolled in postsecondary level courses; should be reported with 90.0000 – nondegree program.

House Staff (Residents and Interns) – An individual with a recognized terminal professional degree in one of the health professions who is engaged in postgraduate training in a program in the individualf ield (conducted in the university hospital or one of its affiliated institutions).

Intent to Transfer – Indication on a student’s application to a KCTCS institution stating plans for further education at a four-year institution.

International Exchange Student – A student enrolled in a formal international exchange program between a Kentucky institution and a participating institution in another country.

Junior – Student who has earned at least 60, but fewer than 90, semester credit

Main Campus – The campus which includes the primary business address of the institution and which houses the offices of its senior administrators.

Master’s Degree Student – Student with at least a baccalaureate degree enrolled in a graduate program that results in a master’s degree.

Military Relationship –

Multi-Institution Program – A program that involves resource sharing among multiple institutions or organizations. All participating institutions share responsibility for some aspects of the program’s delivery and quality. The appropriate faculty and staff of each participating institution will agree on the home school of enrollment for participating students, degree conferral, financial aid, program delivery, the allocation of equipment and facilities, provision of student services, assessment criteria, and the general management of the program. A copy of the program agreement will be submitted to the Council on Postsecondary Education prior to recognition of the arrangement on the CPE’s Registry of Degree This definition applies to joint, collaborative programs and other multi-institution agreements.

National Exchange Student – A student attending a Kentucky institution or a Kentucky student attending an out-of-state institution as part of the National Student Exchange Program.

Net Credit Hour Enrollment – Total semester credit hours for which a student is enrolled as of the report

Net Headcount Enrollment –Total number of students who are enrolled as of the census

Off-Campus Instruction – All courses taught at any location other than “on-”

Off-Campus Site Code (Independent Only) – If students are taking courses at more than one site report the 50% program if applicable. Otherwise report the main site.

On-Campus Instruction –

Post-Baccalaureate Certificate Student – A student enrolled in a CPE-approved post-baccalaureate certificate Report with classification code 31 Post-Baccalaureate Certificate, degree program prefix code T, and the appropriate post-baccalaureate certificate program CIP code.

Previous Course Prefix – If the course was previously offered with a different course prefix, enter the previous course prefix. Leave blank if no change was made.

Course Number – If the course was previously offered with a different course number, enter the previous course number. Leave blank if no change was made.

Post-Baccalaureate Undergraduate Degree-Seeking Student – A student with a baccalaureate degree who is working toward another baccalaureate degree, an associate degree, a certificate, or a Report with classification code 30 Post-Baccalaureate Degree-Seeking and with the appropriate degree prefix and program CIP code.

Post-Doctoral Student – A student pursuing work in a program of study who has earned a doctoral or equivalent degree in an appropriate field. A post-doctoral student may be reported with major code 90.0000.

Post-Doctor’s Degree Professional Practice Certificate – A student enrolled in a certificate program that provides advanced training and enhances knowledge in important areas of clinical or research specialization and specialty practice for individuals who hold a professional degree (e.g., J.D., D.M.D.,or M.D.).

Post-Master’s Certificate Student – A student enrolled in a CPE-approved post-master’s certificate Report with classification code 32 – Post-Master’s Certificate, degree program prefix code V, and the appropriate post-master’s certificate program CIP code.

Primary Distance Learning Mode of Delivery – For each distance learning course, indicate the method of instructional delivery:

Project Graduate Student – A Project Graduate student is one who:

Regional Postsecondary Education Center – One of the six official regional postsecondary education centers and the University Center of the Mountains, listed in Table 28.

Senior – Student who has earned at least 90 semester credit

Sophomore – Student who has earned at least 30, but fewer than 60, semester credit

Specialist’s Degree Student – Student with at least a master’s degree enrolled in a graduate program that result in a specialist’s degree.

Student Teaching Course – Course must be coded in CIP 13 and be used to fulfill the student teaching requirement for initial certification at either the undergraduate or graduate level.

Supplemental/Co-requisite Course – An entry-level, credit-bearing course in an academic department that offers supplemental academic support for Supplemental/Co-requisite Courses provide an avenue for students not meeting benchmarks to pursue a college-level coursewhile overcoming their readiness needs through extra class sessions, additional labs, tutoring or monitoring of students. For example, a social science course might include extra sessionsdesigned to improve reading comprehension. For purposes of reporting to CPE, only report acourse as supplemental in writing, mathematics, science, or reading (codes 1-4) if the course canbe substituted for a developmental/remedial course in that subject or if the course is designed forstudents scoring below the minimum placement or entrance exam score needed for placement in aregular (non-supplemented), credit-bearing class. CPE USE: Supplemental/Co-requisite Courseswill be counted as earned credit toward a degree and will be included in the calculation of hoursearned and the pseudo-GPA.

Teach out Programs – For programs which will no longer be offered by the

Teacher Preparation – A teacher preparation program is designed to prepare an undergraduate or graduate student to become a licensed teacher. Programs can offer students specialized coursework in the grade level and the subjects they are interested in teaching. All teacher preparation programs must be certified through http://www.epsb.ky.gov/course/view.php?id=3.

Transfer Credit – The total semester credit hours recorded on the student’s academic permanent record as accepted by the institution as transfer credit from all previously attended Kentucky or outof-state institu-

Tuition Waiver for Foster and Adopted Children – Institutions must identify enrolled students who received tuition waivers because they were adopted or foster The information from this survey will be used to determine the number of recipients enrolled and the number who received a degree. This information will be reported annually on November 30 to the Legislative Research Commission as mandated in KRS 164.2847.

Transient Student – A student in good standing in any recognized institution who enrolls at another institution for credit to be transferred back to the student’s home institution where he is pursuing a This includes distance learning students enrolled at another institution, summer students, etc.

Undergraduate Nondegree Student – Student who is enrolled for credit in technical or undergraduate courses but does not intend to receive a certificate, diploma, or degree from the institution. Should be reported with 0000 – nondegree program. (DO NOT include students who are currently in high school taking postsecondary level courses.)

Undergraduate Student – Student enrolled in a fouror five-year bachelor’s degree program, an associate degree program, or in a vocational or technical program below the baccalaureate that is normally terminal and results in formal recognition.

Degrees and Other Formal Awards Conferred Terms and Definitions

Associate’s Degree – An award that normally requires at least 60 semester credit hours or the

Bachelor’s Degree – An award that normally requires at least 120 semester credit hours or the This includes all bachelor’s degrees conferred in a five-year cooperative (work-study) program and degrees in which the normal four years of work are completed in three years.

Date of Conferral – The date of graduate’s receipt of degree, certificate, or diploma:

Degree – An award conferred by a postsecondary education institution as official recognition for the successful completion of an academic program.

Diploma (less than 9 semester credit hours) – A program of study that requires completion of an academic program below the baccalaureate degree in less than one academic year and designed for completion in less than 9 semester or trimester credit hours, or in less than 13 quarter credit hours, or in less than 300 contactor clock hours, by a student enrolled full time.

Diploma (9-29 semester credit hours) – A program of study that requires completion of an academic program below the baccalaureate degree in less than one academic year or designed for completion between 9-29 semester or trimester credit hours, or between 13-44 quarter credit hours, or between 300-899 contact or clock hours, by a student enrolled full time.

Diploma (at least one but fewer than two academic years) – A program of study that requires completion of an academic program below the baccalaureate degree in at least one but fewer than two full-time equivalent academic years, or is designed for completion in at least 30 but fewer than 60 semester or trimester credit hours, or in at least 45 but less than 90 quarter credit hours, or in at least 900 but less than 1,800 contact or clock hours, by a student enrolled full time.

Diploma (at least two but fewer than four academic years) – A program of study that requires completion of an academic program below the baccalaureate degree in at least two but fewer than four full-time equivalent academic years, or designed for completion in at least 60 but less than 120 semester or trimester credit hours, or in at least 90 but less than 180 quarter credit hours, or in at least 1,800 but less than 3,600 contact or clock hours, by a student enrolled full time.

Doctor’s Degree – Research/Scholarship – A Ph.D. or other doctor’s degree that requires advanced work beyond the master’s level including the preparation and defense of a dissertation based on original research, or the planning and execution of an original project demonstrating substantial artistic or scholarly

Doctor’s Degree – Professional Practice – A doctor’s degree that is conferred upon completion of a program providing the knowledge and skills for the recognition, credential, or license required for professional practice. The degree is awarded after a period of study such that the total time to the degree, including both pre-professional and professional preparation, equals at least six full-time equivalent academic Some of these degrees were formerly classified as “first-professional.”

Doctor’s Degree – Other – A doctor’s degree that does not meet the definition of a doctor’s degreeresearch/scholarship or a doctor’s degree-professional practice.

Kentucky County, State, Territory, or Foreign Country of Origin – County, state, territory, or country of legal residence at time of first admission to the institution.

Master’s Degree – An award that requires the successful completion of an academic program of at least 30 semester credit hours or the equivalent at the post-baccalaureate, graduate, or professionallevel.

Military Relationship –

Post-Baccalaureate Certificate – A credential that requires completion of an academic program beyond the bachelor’s degree but does not meet the requirements of a master’s degree.

Post-Master’s Certificate – A credential that requires completion of an academic program equivalent to 24 semester credit hours beyond the master’s degree but does not meet the requirements of academic degrees at the doctor’s level.

Post-Doctor’s Degree-Professional Practice Certificate – A credential that provides advanced training and enhances knowledge in important areas of clinical or research specialization and specialty practice for individuals who hold a professional degree (e.g., J.D., D.M.D., or M.D.)

Project Graduate Student – A Project Graduate student is one who:

Residency Status – Current status used for tuition and fee payment

Specialist Degree – An award that normally requires 60 semester hours of concentrated and approvedgraduate coursework beyond the bachelor’s degree. It is generally offered in the field of education toacknowledge completion of advanced graduate study designed to help individuals meet licensurerequirements or develop additional knowledge and skill beyond the master’s degree but not at thedoctoral level.

Undergraduate (pre-baccalaureate) Certificate – A sub-baccalaureate credential granted upon satisfactory completion of a series of courses related to a specific topic or skill. It has the primary purpose of providing marketable, entry-level skills. These certificates qualify students to take external licensure, vendor-based, or skill standards examinations in the field. If standardized external exams are not available in the field of study, certificates prepare students at skill levels expected of employees in an occupation found in the local

Undergraduate Certificate (less than 9 semester credit hours) – A program of study that requires completion of an academic program below the baccalaureate degree in less than one academic year and designed for completion in less than 9 semester or trimester credit hours, or in less than 13 quarter credit hours, or in less than 300 contact or clock hours, by a student enrolled full time.

Undergraduate Certificate (9-29 semester credit hours) – A program of study that requires completion of an academic program below the baccalaureate degree in less than one academic year or designed for completion between 9-29 semester or trimester credit hours, or between 13-44 quarter credit hours, or between 300-899 contact or clock hours, by a student enrolled full time.

Undergraduate Certificate (at least one but fewer than two academic years) – A credential that requirescompletion of an academic program below the baccalaureate degree in at least one but fewer than two full-time equivalent academic years, or is designed for completion in at least 30 but fewer than 60 semester or trimester credit hours, or in at least 45 but less than 90 quarter credit hours, or in at least 900 but less than 1,800 contact or clock hours, by a student enrolled full-time.

Undergraduate Certificate (at least two but fewer than four academic years) – A credential that requirescompletion of an academic program below the baccalaureate degree in at least two but fewer than fourfull-time equivalent academic years, or designed for completion in at least 60 but less than 120 semester or trimester credit hours, or in at least 90 but less than 180 quarter credit hours, or in at least 1,800 but less than 3,600 contact or clock hours, by a student enrolled full time.

Tuition Waiver for Foster and Adopted Children – Institutions must identify enrolled students who received tuition waivers because they were adopted or foster The information from this survey will be used to determine the number of recipients enrolled and the number who received a degree. This information will be reported annually on November 30 to the Legislative Research Commission as mandated in KRS 164.2847.

Finance Terms and Definitions

Finance Terms and Definitions General

Accrual Accounting – Data are to be reported using the accrual basis of Revenues should be reported when earned and expenditures when materials or services are received. Included in expenditures are (1) all expenses incurred, in accordance with generally accepted accounting principles, (2) expenditures for the acquisition of capital assets, including library books, to the extent expended, and (3) expenditures for annual debt service requirements. Expenses incurred as of the balance sheet date should be accrued and expenses applicable to future periods should be deferred. Certain deferrals and accruals, such as investment income and interest on student loans, may be omitted if the omission does not have a material effect on the financial statements.

Affiliated Corporation – An affiliated corporation is a corporate entity which is not a public agency and which is organized pursuant to the provisions of KRS Chapter 273 over which an institution exercises effective control, by means of appointments to its board of directors, and which could not exist or effectively operate in the absence of substantial assistance from an institution. (See Table 25 for a list of affiliated corporations.)

Agency Funds – Funds held by the institution acting as custodian or fiscal agent.

Athletic Fee – A separately identified fee that has been created by board action or by a vote by the student body. Revenue generated from this fee should be reported as revenue on form FD-11, Intercollegiate Athletics.

Computer/Technology Fee – A fee charged all students where the revenue from the fee is dedicated to the use, purchase, and upgrade of student accessible computers and technology.

Current Funds – The current funds group includes those economic resources of a college or university which are expendable for the purpose of performing the primary missions of the institution (instruction, research, and public service) and which are not restricted by external sources or designated by the governing board for other than operating The term “current” means that the resources will be expended in the near term and that they will be used for operating purposes.

Direct Support – Support that is specifically designated for a program and usually includes salaries and wages, fringe benefits, and operating expenses.

Encumbrances – An encumbrance represents an obligation incurred in the form of an order, contract, orsimilar commitment on which liabilities will be recognized when goods are delivered or services It establishes a claim against a particular fund balance in anticipation of a future expenditure.

Endowment Funds and Similar Funds – Includes endowment funds, quasi-endowment funds, and term endowment funds. Endowment funds are those for which donors or other external agencies have stipulated, under the terms of the gift instrument creating the fund, that the principal of the fund is not expendable – that is, it is to remain inviolate in perpetuity and is to be invested for the purpose of producing present and future income, which may be expended or added to the principal. Quasi endowment funds (funds functioning as endowment) are funds that the governing board of the institution, rather than a donor or other external agency, has determined are to be retained and Term endowment funds are like endowment funds, except that all or part of the principal may be utilized after a stated period of time or upon the occurrence of a certain event. State funds from the Endowment Match Program (Bucks for Brains) must be reported on the institution’s balance sheet even if held by an affiliated or non-affiliated corporation/foundation.

Foundation –See Affiliated Corporation.

Indirect Support – Support that is not specifically identified for a program but is budgeted in support of the program; for example, the program share of operation & maintenance, libraries, student services, etc.

Interdepartmental Transactions – Interdepartmental transactions between service departments and storerooms and other institutional departments or offices should not be reported as revenues of the service departments but rather as reductions of expenditures of such departments, since those transactions are essentially interdepartmental transfers of costs. The billed price of services and materials obtained from service departments and central stores by offices and departments of the institution should be accounted for as expenditures of those offices and departments, just as if they had been obtained from sources outside the institution.

Intrainstitutional Transactions – Certain intrainstitutional transactions should be reflected in the financial statements of the institution as revenues and expenditures. For example, milk sold by the dairy department to the dining halls should be treated as sales and services revenues of the selling department and as expenditures of the receiving department. Sales and services of auxiliary enterprises to other departments (e.g., catering by the food services department in the entertainment of institutional guests and sales by the college store to instructional departments) should be treated as sales and services revenues of the respective auxiliary enterprises and as expenditures of the unit receiving the services or materials.

Life Income – These funds are acquired by an institution under agreements whereby money or other property is made available to an institution on condition that it bind itself to pay periodically to the donors or other designated individuals the income earned by the assets donated, usually for the lifetimes of the income beneficiaries.

Loan Funds –Those resources available for loans to students, faculty, and Loan funds are derived from different sources (e.g., federal, state, or local appropriations or private donors).

Mandatory Student Fees – Fees assessed each full-time student regardless of degree level or program. Mandatory student fees do NOT include fees assessed a student in a particular program (e.g., music, nursing, laboratories) or fees unique to a given situation (e.g., late registration, automobile registration), or fees for room and Mandatory fees do include fees for health services, building use fee, activity fee, computer use fee, athletic fee, and auxiliary fee, where the programs are not optional for full-time students.

Plant Funds – The plant funds group is used to account for unexpended plant funds to acquire long-lived assets for institutional purposes, funds for renewals and replacements, funds for retirement of indebtedness, and funds for investment in plant.

Restricted Current Funds – Those funds that are resources provided to an institution that have externally established limitations or stipulations placed on their use.

Transfer Versus Loans Among Funds – If the movement of funds between fund groups is considered permanent, this transaction should be treated as an outright If the movement of funds between fund groups is temporary with repayment expected within a reasonable period of time, the transaction should be treated as interfund borrowing with an appropriate liability established.

Revenue Terms and Definitions

Budgeted Fund Balance as Support – Includes funds brought forward from previous fiscal years and budgeted in the current period to fund current funds expenditures.

Endowment Income – Includes: unrestricted income of endowment and similar funds; restricted income of endowment and similar funds to the extent expended for current operating purposes; and income from funds held in irrevocable trust by others.

Fund Balances – Fund balances consist of unrestricted and restricted balances brought forward from prior fiscal periods.

Governmental Appropriations – Federal, State, Local – Include those funds received from or made available to an institution through acts of a legislative body. Governmental appropriations should be categorized on the basis of the governmental level (federal, state, or local) of the legislative body providing the appropriation. They do not include governmental grants or contracts. These three sources of revenue include all unrestricted appropriations and all restricted appropriations to the extent expended for current The determination of whether a particular governmental appropriation should be classified as restricted or unrestricted funds should be based upon the ability of the institution to effect a change in the intended use of the funds during the reporting period. If a change can be made without having to go through the legislative process, the funds should be considered unrestricted.

Governmental Grants and Contracts – Federal, State, Local – Include revenues from governmental agencies which are received or made available for specific projects or programs. Examples are research projects, training programs, and similar activities for which amounts are received or expenditures are reimbursable under the terms of a governmental grant or contract.

Indirect Cost Reimbursement – Includes amounts recovered for the indirect support of federal, state,local, and private grants and contracts.

Investment Income – Includes current funds revenue, interest, and dividends not reported underendowment or any other non-expendable fund income.

Other Revenue – All sources of current funds revenue not included in other Examplesare gains and losses on investments in current funds, miscellaneous rentals and sales, expired termendowments, and terminated annuity of life income agreements, if not material.

Private Gifts, Grants and Contracts – Includes amounts from individuals or nongovernmental The funds included in this revenue source are of two types: (1) private gifts and grants, and (2) private contracts. Private gifts and grants include those funds received from private donors for which no legal consideration is involved; i.e., no specific goods or services must be provided to the donor in return for the funds. Private contracts include those funds received for which specific goods and services must be provided to the funder as a stipulation for receipt of the funds. This category includes all unrestricted gifts, grants, and bequests as well as all restricted gifts, grants, and contracts to the extent that revenues received are expended in the year received.

Sales and Services of Auxiliary Enterprises – This category consists of all revenues including funds assigned to debt service generated by the auxiliary enterprise operations of an An auxiliary enterprise is an entity which exists to furnish goods or services to students, faculty, or staff and charges a fee that is directly related, although not necessarily equal, to the cost of the service. The distinguishing characteristic of auxiliary enterprises is that they are managed as essentially selfsupporting operations. The general public may incidentally be serviced by some auxiliary enterprises. Auxiliary enterprises include operations such as food service facilities, residential facilities, student health services, intercollegiate athletics (if operated essentially as a self-supporting activity), college stores.

Sales and Services of Educational Activities – Includes revenues derived from the sales of goods or services which are incidental to the conduct of instruction, research, or public service. It may include the income from programs which provide support to the instruction, research, and public service areas. This category does not include the revenues generated by hospitals operated by an institution. However, revenues derived from health clinics that are not part of a hospital or an auxiliary services student health services program should be reported in this Examples of sales and services of educational activities revenue include film rentals, scientific and literary publications, testing services, university presses, laboratory schools, teaching clinics, and dairy products.

Sales and Services of Hospitals – Includes the revenue (net of discounts, allowances, and provision fordoubtful accounts) generated by a hospital operated by an Revenue from daily patientservices, revenue from special services, revenue from other services, and revenue of health clinicsthat are part of the hospital should be included in this category. Not included are revenues for researchand other specific-purpose gifts, grants, and endowment income restricted to the hospital.

Tuition and Fees – Tuition and fees include all charges which must be paid by a student. For example,1)applying for admission to the institution, 2) enrolling in the institution, 3) enrolling in specific courses(e.g., lab fees), or 4) graduating from the institution or receiving a transcript. Tuition and fees should berecorded as revenue even though there is no intention of collection from the student. The amounts ofsuch remissions or waivers should be recorded as expenditures and classified as scholarships andfellowships or as staff benefits associated with the appropriate expenditure category to which thepersonnel Charges for room, board, and other services rendered by auxiliary enterprises are notincluded in this category.

Expenditures and Transfer Terms and Definitions

Academic Support – Includes funds budgeted or expended primarily to provide support services for theinstitution’s primary missions: instruction, research, and public service. This category includes thesubprograms of museums and galleries, audio-visual services, academic computing support, ancillary support, academic administration, academic personnel development, and course and curriculum development.

Auxiliary Enterprises – Includes all budgeted and actual expenditures and transfers associated with the operation of auxiliary An auxiliary enterprise is an entity that exists to furnish goods or services to students and that charges a fee directly related to, though not necessarily equal to, the cost of the goods or services. This category includes subcategories for auxiliary enterprises student, auxiliary enterprises faculty/staff, intercollegiate athletics (essentially self-supporting only), and mandatory transfers/auxiliary enterprises.

Capital Outlay – The exchange of values involved in acquiring land, buildings, equipment, or other permanent properties, or in their construction, development, or permanent improvement.

Debt Service – The amount of money required to pay the interest, principal, and required contributions to accumulate moneys for future retirement of lawfully incurred debt.

E&G Minor Maintenance and Repair Expense – The current funds expenditures for minor maintenance and repair of educational and general facilities – items that are low in cost to correct and are normally included as part of the annual operation and maintenance funding.

E&G Custodial Services and General Maintenance Expense – The current funds expenditures for custodial services and general building maintenance of educational and general facilities.

Other E&G O&M Maintenance Expense – The current funds expenditures for maintenance of educational and general facilities – net of general maintenance expense, custodial services and building maintenance expense, and utilities expense. Items in this category must be specified.

E&G Non-recurring Capital Projects – The expenditures for non-recurring capital projects less than $400,000 that were not funded through regular budgeted maintenance sources. Funding for direct costsof facility deficiencies resulting from normal deterioration and usage – individual projects of a magnitude in scope and cost whereby funding is normally established on an individual basis.

Grants, Loans, or Benefits – Expenditures for any grant, aid, loan, or relief payment to individuals, organizations, or jurisdictions not otherwise classified.

Hospitals – Includes all budgeted and actual expenditures and transfers associated with the patient-care operations of a university-operated Expenditures for those activities that take place within the hospital but are more appropriately classified as instruction or research are excluded. This category includes subcategories for direct patient care, health care supportive services, administration of hospitals, physical plant operations for hospitals, and mandatory transfers/hospitals.

Institutional Financial Aid – Expenditures on Student Aid Programs Funded by Institutional Funds

Institutional Financial Aid from Restricted Resources – Expenditures for scholarships and fellowships received from private sources (e.g., businesses, foundations, individuals, foreign governments) that used restricted-expendable net assets of the institution.

Institutional Financial Aid from Unrestricted Resources – Expenditures for scholarships and fellowships from unrestricted net assets of the The institutional matching portion of federal, state, or localgrant is reported here. Athletic scholarships are also included here.

Institutional Support – Includes funds budgeted or expended for those activities carried out to provide for both day-to-day functioning and the long-range viability of the institution as an operating Subcategories include executive management, fiscal operations, general administration and logistical services, administrative computing support, and public relations/development.

Instruction – Includes all funds budgeted or expended for credit and noncredit courses for academic, vocational, and remedial purposes in regular, special, and extension Expenditures for departmental research and public service that are not separately budgeted are also included. This category includes subcategories for general academic instruction, occupational/technical instruction, summer and special session instruction, community education, and preparatory/adult basic education.

Libraries – Includes all funds budgeted or expended for all activities that directly support the collection, cataloging, storage, and distribution of published materials in support of an institution’s academic programs. To be included in this activity, a library should be separately organized and serve more than one academic department or activity.

Mandatory Transfers – Includes transfers from the current funds group to other fund groups arising out of binding legal agreements related to the financing of educational plant and/or grant agreements that require matching funds. This category includes subcategories for provision for debt service on educational plant, loan fund matching grants, and other mandatory transfers.

Nonmandatory Transfers –This category includes those transfers between the current funds group and other fund groups made at the discretion of the governing board to serve a variety of objectives, such as additions to loan funds, additions to quasi-endowment funds, general or specific research.

Operating Expenses – Expenditures directly attributable to the operation of the institution and not otherwise classified.

Operation and Maintenance of Plant –Includes all funds budgeted or expended for the operation and maintenance of the physical plant, net of amounts charged to auxiliary enterprises, hospitals, and/or independent operations. This category includes subcategories for physical plant administration, building maintenance, custodial service, utilities, landscape and grounds maintenance, and major repairs and renovations.

Personnel Costs – Includes all funds budgeted or expended for salaries, wages, benefits, (including, but not limited to, employer’s share of FICA, retirement contributions, insurance, unemployment insurance, workers’ compensation), and payments to persons awarded personal service contracts.

Public Service – Includes funds budgeted or expended for activities established primarily to provide non-instructional services beneficial to individuals outside the This category includes subcategories for community service, cooperative extension service, and public broadcasting services.

Research – Includes funds budgeted or expended for activities specifically organized to produce research outcomes, whether commissioned by an agency external to the institution or separately budgeted by an organizational unit within the institution. Subject to these conditions, it includes funds budgeted or expended for individual and/or project research as well as those of institutes and research Funds for departmental research that are separately budgeted specifically for research are included in this category.

Student Services – Includes funds budgeted or expended for those activities whose primary purpose is to contribute to the student’s intellectual, cultural, and social development outside the context of the formal instruction program. This category includes subcategories for student services administration, social and cultural development, counseling and career guidance, financial aid administration, student admission, student records, student health services, and intercollegiate athletics. Intercollegiate Athletics is categorized as a student services “educational and general” expenditure unless it is operating as a self-supporting activity and, therefore, reported as an auxiliary enterprise operation. Examples of intercollegiate athletics expenditures are salaries of coaches and trainers, officiating, travel, student financial aid, ticket sales, and advertising. Excluded from intercollegiate athletics are those activities that relate to intramural athletics.

Scholarships and Fellowships – Includes funds budgeted or expended for scholarships and fellowships in the form of outright grants to students selected by the institution and financed from current funds, restricted or unrestricted. Should also include trainee stipends, prizes, and awards, except trainee stipends awarded to individuals who are not enrolled in formal coursework, which should be charged to instruction, research or public service, as When services are required in exchange for financial assistance, as in the College Work-Study program, the charges should be classified as expenditures of the department or unit to which the service is rendered. Aid to students in the form of tuition or fee remissions should be included in this category. However, remissions of tuition and fees granted because of faculty or staff status should be recorded as staff benefit expenditures in the appropriate expenditure category.

Utilities – Includes fuel, electricity, water, and The operation and maintenance of institution wide production and distribution systems, such as central heating and cooling plants and electrical, water, and sewage distribution systems, should be considered as part of utility operations.

Endowment Match Program Terms and Definitions

Active Licenses/Options Executed – The cumulative number of licenses/options overall years that had not terminated by the end of the fiscal year.

Cash Gifts Added – The amount of cash gifts added to the corpus of the fund during the most recentlycompleted fiscal year, including state appropriated Bucks for Brains program distributions, private matching funds, unmatched private gifts, and unexpended earnings from prior years added to the corpus of the

Cumulative Earnings – The sum of current year earnings and unexpended earnings from prior

Current Year Earnings – Includes dividends, interest earnings, and other spendable proceeds that accrued during the most recently completed fiscal year as a result of invested university and foundation endowment assets. It does not include appreciation of asset value.

Current Year Expenditures – The amount of current year earnings, unexpended prior year earnings, or appreciation of asset value on university or foundation endowments expended during the most recentlycompleted fiscal year.

Endowment Assets – The total of all long-term financial assets, including those held for university benefit by others. In assessing the level of assets, we are interested in the total of all financial assets(and other assets that are likely to be converted into financial assets, such as real estate held in the endowment) that are intended for long-term support. For most independent institutions, these long-term financial assets reside entirely in their endowment fund. (We exclude current fund and plant fundfinancial assets, as well as, any pension Data on annuity and life income funds are collected separately.) Publicly supported, and some independent institutions may have endowment assets held for their benefit by others, often in foundations. These assets and the support they generate should beincluded.

Estimated Depletion of Principal – A calculated field that yields estimated depletion of endowment principal that occurs when current year expenditures exceed the sum of cumulative earnings and appreciation of asset value.

Extramural R&D Expenditures – The amount of current fund separately budgeted R&D expenditures inthe sciences and engineering commissioned by an agency external to the External agencies include the Federal Government, state and local governments, industry, and all sources other than theinstitution.

Federally Financed R&D Expenditures – The amount of current fund separately budgeted R&D expenditures in the sciences and engineering commissioned by the Federal Government.

Historic Dollar Value of Fund – The aggregate of the original gift corpus plus subsequent donorc ontributions to the fund and other additions as required by the donor or by It does not include increases or decreases in the fund due to investment results or inflation.

Invention Disclosures Received – Includes the number of invention disclosures, no matter how comprehensive, that are made in the year requested and are counted by the institution.

License Income Received – Includes license issue fees, payments under options, annual minimums, running royalties, termination payments, the amount of equity received when cashed-in, and software and biological material end-user license fees equal to $1,000 or more, but not research funding, patent expense reimbursement, a valuation of equity not cashed-in, software and biological material end-user fees less than $1,000, or trademark licensing royalties from university License income also does not include income received in the support of the cost to make and transfer materials under material transfer agreements.

Licenses/Options Executed – The number of license or option agreements that were executed in theyear indicated for all technologies. Each agreement, exclusive or non-exclusive, should be counted separately. Licenses to software or biological material end-users of $1,000 or more may be counted perlicense, or as 1 license, or 1/each for each major software or biological materials product (at manager’sdiscretion) if the total number of end-user licenses would unreasonably skew the institution’s Licenses for technology protected under U.S. plant patents (US PP) or plant variety protectioncertificates (US PVPC) may be counted in a similar manner to software or biological material productsas described above at manager’s discretion. Material transfer agreements are not to be counted aslicenses/options.

Market Value of Fund Assets – The value of gross investments of endowment funds, term endowmentfunds, and funds functioning as endowments for a university and any of its foundations as determined in the market at a specific point in time.

New S. Patent Applications Filed – The number of new U.S. patent applications filed is a subset of total U.S. patent applications filed. It does not include continuations, divisionals, or reissues, and typically does not include CIPs. A provisional application filed during the fiscal year may be counted as new. If a provisional application is converted to a regular application during the fiscal year, then that corresponding regular application should not be counted as new. A PCT application counted in total U.S. patent applications filed where the PCT application is a first filing and where the U.S. is designatedmay be counted as new.

Start-Up Companies – Companies that were dependent upon licensing the institution’s technology for initiation. If a technology was licensed to an existing company, that company should not be considereda startup company.

S. Patent Applications Filed – Includes any filing made in the U.S. during the survey year, including provisional applications, provisional applications that are converted to regular applications, new filings, CIPs, continuations, divisionals, reissues, and plant patents. Applications for certificates of plant variety protection should also be included. U.S. patents filed should also include PCT applications where the PCT application is the first filing where the U.S. is designated. A PCT application that follows a previous U.S. application would not be included.

S. Patents Issued – Includes the number of U.S. patents issued or reissued to your institution in the year requested. Certificates of plant variety protection issued by the U.S.D.A. should be included.

Unexpended Earnings from Prior Years – Accumulated unexpended earnings from prior years available for expenditure in the most recently completed fiscal It includes residual earnings maintained in reserve accounts and carry-forward balances. It does not include unexpended earnings that have been added to the corpus of the fund.

Voluntary Support Received – Includes all contributions actually received by an institution (or its foundation) during the fiscal year, in the form of cash, securities, company products, and other property from alumni, non-alumni individuals, corporations, foundations, religious organizations, and other groups. The face value of deferred gifts received during the fiscal year should also be Not included in the total are public funds, earnings on investments held by the institution, and unfulfilled pledges.

Last Updated: 7/3/2023