Scholarships from internal accounts should be reported under Operational Expenses. Scholarships from foundation accounts should not be included in operational expenditures, but should still be included in Question #3 in the Key Questions tab of the survey.

For this question, school's discretion means only that the school makes the decision to spend the funds. Of course gifts are often restricted as to their use. Include those funds for which the college/school makes the decision on the expenditures. For example, with scholarship funds, if the school makes the decision on who receives scholarships these funds would be included here.

Please report allocations from the university in state and campus allocations. Although the funds the college receives are not state funds, they are allocated from the university and belong in this column.

Please report these funds under your research expenditures and revenues reported in Section I and II.

If the allocation from the university distinguished tuition and fees from other allocated funds please report the amount received, by the college for its use, in the appropriate column (only report the amount allocated to the college and not the total amount of tuition and fee revenue if a portion is retained by the university). 

Please report tuition and fees as gross receipts, with nothing subtracted out.

Institutions should not report transfers. It can make year to year comparisons difficult if your institution has a lot of transfers.

Only cash expenditures should be included. Depreciation is not an actual cash expenditure; therefore, do not include those items.

If the funds for the premiums, awards, bonuses, etc. are part of your college's budget and those funds were reported in the revenue sections then please include them in the salary line. Use the salary figure that is available in your fiscal year-end financial statements--don't spend a lot of time customizing the data for the survey.

Please report any funds that pass through your college, regardless of the source. If the external source is paying the individual directly (e.g., the individual receives a separate paycheck from someone outside of your institution), do not include. If the funds come to the college and are expensed on the college's accounts, report the expenditures.

If you are reporting the funds from the clearing accounts in your revenue then the expenses also need to be reported. If grants are not included in the "college's funds" because of accounting practices at your institution, but those grants are considered to be "yours" (in other words, the Primary Investigator's faculty appointment is in your college) you should include both the revenue and expense, even though it may not be in your college's fiscal year-end financial statements. This would be added to the salaries report.

If your paid preceptors are paid as employees, which from your description they are, then you should include the costs in the salary lines. To decide whether they should be in the faculty line or the other salary line consider the following: adjunct faculty who have a title of assistant, associate or full professor - include the costs in faculty salary; otherwise, include them in other salary (e.g. if they are instructors, lecturers, etc.). If your preceptors are paid as vendors, include the cost in non-capital expenditures.

Yes, please report these rotations as zero cost rotations.

Yes, please report any rotations that your college/school does not directly pay for under the zero cost rotation column.

No, please only include paid rotations in the minimum and average cost per paid rotation columns. The amount reported in the minimum payment per paid rotation column should be greater than $0.

Please do not include travel awards in Question #3.

A scholarship is cash provided by the school for scholarship purposes that may be funded from the school budget, gifts, endowments, or other school resources.

Central university sources are any funding sources not controlled by the school that come from the budget office, provost, or academic affairs office. If funding is given to the school and the school controls the management of these funds then they should be considered school funds.

Yes, please include both individual and corporate foundations/nonprofit gifts.

Yes, please include gifts to endowments.

Please report the market value.