Skip Navigation
small NCES header image
SIF AssociationCCSSO

IPEDS Finance F1A (New aligned form GASB34) (fr_IpedsPublicFinance4Year)

Description

IPEDS Spring 2009 Data Collection Finance - F1A (New aligned form - GASB34), Fiscal Year 2008 for Public 4-Year Institutions


Data Set Items


    Agriculture Extension/Experiment Services Expenditure Amount


    Agriculture Extension/Experiment Services Revenue Amount - The revenue amount reported for agriculture extension or experiment services in the selected Revenues for Census Category.


Auxiliary Enterprises Expenditure Amount - The expenditure amount for auxiliary enterprises reported for the Expenditures for Census Category.


Auxiliary Enterprises Revenue Amount - The revenue amount reported for auxiliary enterprises in the selected Revenues for Census Category.


Capital Assets Amount - The capital assets amount reported for the Capital Assets Category.


Capital Assets Category - The code identifying the category of capital assets amount which is reported.

Code Set:

  • 34 - Other capital assets
  • 33 - Intangible assets, net worth of accumulated amortization
  • 32 - Equipment, including art and library collections
  • 28 - Accumulated depreciation
  • 27 - Construction in progress
  • + 3 More Codes...


Capital Assets Comment - A text comment to provide context on response(s) to capital assets information.


Debt and Assets Amount - The amount reported for the Debt and Assets Category which is selected.


Debt and Assets Category - The code to identify the category of debt amount which is reported.

Code Set:

  • 01 - Long-term debt outstanding at the beginning of the fiscal year
  • 02 - Long-term debt issued during the fiscal year
  • 03 - Long-term debt retired during the fiscal year
  • 04 - Long-term debt outstanding at the end of the fiscal year
  • 05 - Short-term debt outstanding at the beginning of the fiscal year
  • + 4 More Codes...


Debt and Assets Comment - A text comment to provide context for the response(s) to debt and assets information.


Depreciation Amount - The depreciation total amount reported for the Operating Expenses Category.


Education and General/Independent Operations Expenditure Amount - The expenditure amount for education and general or independent operations reported for the Expenditures for Census Category.


Education and General/Independent Operations Revenue Amount - The revenue amount reported for education and general or independent operations in the selected Revenues for Census Category.


Employee Fringe Benefits Expenses Amount - The employee fringe benefits expenses total amount reported for the Operating Expenses Category.


Endowment Assets Ownership - An indication whether the institution or any of its foundations or other affilitated organization owns endowment assets.

Code Set:

  • No
  • Yes


Expenditures for Census Category - The code which identifies the category of expenditure data reported for the Bureau of Census.

Code Set:

  • 01 - Salaries and wages
  • 02 - Employee benefits, total
  • 03 - Payment to state retirement funds (may be included in Employee benefits, total)
  • 04 - Current expenditures other than salaries
  • 05 - Capital outlay, construction
  • + 3 More Codes...


Expenditures for Census Comment - A text comment to provide context on response(s) to the report of expenditures data for the Bureau of Census.


Expenditures for Census Total Expenditures Amount for All Funds and Operations - The total amount for all funds and operations reported for the Expenditures for Census Category. The amount includes endowment funds, but excludes component units.


Expenses and Other Deductions Comment - A text comment to provide context on response(s) to expenses and other deductions information.


Finance General Comment - A text comment to provide context on response(s) to general finance information.


Fiscal Year Beginning Month - The beginning month of the 12-month fiscal year for the report.


Fiscal Year Beginning Year - The beginning year of the 12-month fiscal year for the report.


Fiscal Year Ending Month - The ending month of the 12-month fiscal year for the report.


Fiscal Year Ending Year - The ending year of the 12-month fiscal year for the report.


GASB Alternative Accounting Model - The GASB Statement Number 34 alternative reporting model for special-purpose government institutions which was implemented by the institution.

Code Set:

  • 1 - Business-Type Activities
  • 2 - Governmental Activities
  • 3 - Governmental Activities with Business-Type Activities


GASB Form Version - An indication of the version of GASB standards used to report finance data.

Code Set:

  • Aligned GASB - Aligned GASB, using standards of GASB 34 and 35 (optional in Fiscal Year 2007-08)
  • GASB - , using standards of GASB 34 and 35


Hospitals Expenditure Amount - The expenditure amount for hospitals reported for the Expenditures for Census Category.


Hospitals Revenue Amount - The revenue amount reported for hospitals in the selected Revenues for Census Category.


Institution Financial Reporting Standards - An indication of the financial statements reporting standards used by the public institution.

Code Set:

  • FASB - Using Financial Accounting Standards Board (FASB) standards
  • GASB - Using Governmental Accounting Standards Board (GASB) 34 and 35 standards


Intercollegiate Athletics Expense Treatment - A code to describe whether the institution participates in intercollegiate athletics, and how intercollegiate athletics expenses are accounted for.

Code Set:

  • 1 - Auxiliary enterprises
  • 2 - Student services
  • 3 - Does not participate in intercollegiate athletics
  • 4 - Other


Net Assets Amount - The net assets amount reported for the Net Assets Category.


Net Assets Beginning of Year Amount - The net assets total amount reported at the beginning of the report year.


Net Assets Category - The code identifying the category of the net assets amount which is reported.

Code Set:

  • 01 - Total current assets
  • 05 - Total noncurrent assets
  • 07 - Long-term debt, current portion
  • 08 - Total current liabilities
  • 10 - Long-term debt
  • + 5 More Codes...


Net Assets Comment - A text comment to provide context on response(s) to net assets information. - A text comment to provide context on the response to net assets information.


Net Assets Comment - A text comment to provide context on response(s) to net assets information. - A text comment to provide context on the response to net assets information.


Operating Expenses Amount - The operating expenses total amount reported for the Operating Expenses Category.


Operating Expenses Category - The code identifying the category of the operating expenses amount which is reported.

Code Set:

  • 01 - Instruction
  • 02 - Research
  • 03 - Public service
  • 05 - Academic support
  • 06 - Student services
  • + 9 More Codes...


Operation and Maintenance of Plant Amount - The operation and maintenance of plant total amount reported for the Operating Expenses Category.


Opinion Status for General Purpose Fund Statement - An indication of the audit opinion status on the institution's General Purpose Financial Statements (GPFS) for the specified fiscal year.

Code Set:

  • 1 - Unqualified
  • 2 - Qualified
  • 3 - Unknown


Revenue and Other Additions Comment - A text comment to provide context on response(s) to revenue and other additions information.


Revenues and Other Additions Amount - The revenue and other additions amount reported for the Revenue and Other Additions Category.


Revenues and Other Additions Category - The code identifying the category of revenue and other additions amount which is reported.

Code Set:

  • 01 - Tuition and fees (after deducting discounts and allowances)
  • 02 - Federal operating grants and contracts
  • 03 - State operating grants and contracts
  • 04a - Local operating grants and contracts
  • 04b - Private operating grants and contracts
  • + 18 More Codes...


Revenues for Census Category - The code which identifies the category of revenue data reported for the Bureau of Census.

Code Set:

  • 02 - Sales and services
  • 03 - Federal grants and contracts (excluding Pell grants)
  • 04 - State appropriations, current and capital
  • 05 - State grants and contracts
  • 06 - Local appropriation, current and capital
  • + 6 More Codes...


Revenues for Census Comment - A text comment to provide context on response(s) to revenue data for the Bureau of Census.


Revenues for Census Total Amount - The total amount reported for the Revenues for Census category. This amount is the total for all funds and operations, including endowment funds, but excluding component units.


Salaries and Wages Expenses Amount - The salaries and wages expenses total amount reported for the Operating Expenses Category.


Scholarships and Fellowships Amount - The total amount reported for the selected Scholarships and Fellowships Category for the report year.


Scholarships and Fellowships Category - The code identifying the category of the scholarships and fellowships amount which is reported.

Code Set:

  • 01 - Pell grants
  • 02 - Other federal grants
  • 03 - Grants by state government
  • 04 - Grants by local government
  • 05 - Institutional grants from restricted resources
  • + 2 More Codes...


Scholarships and Fellowships Comment - A text comment to provide context on response(s) to the report of scholarships and fellowships information.


Value of Endowment Assets Total Amount at the Beginning of the Fiscal Year - The total value of the institution's endowment assets at the beginning of the fiscal year. Endowment assets include gross investments of endowment funds, term endowment funds, and funds functioning as endowment for the institution and any of its foundations and other affiliated organizations.


Value of Endowment Assets Total Amount at the End of the Fiscal Year - The total value of the institution's endowment assets at the end of the fiscal year. Endowment assets include gross investments of endowment funds, term endowment funds, and funds functioning as endowment for the institution and any of its foundations and other affiliated organizations.




Would you like to help us improve our products and website by taking a short survey?

YES, I would like to take the survey

or

No Thanks

The survey consists of a few short questions and takes less than one minute to complete.
National Center for Education Statistics - http://nces.ed.gov
U.S. Department of Education