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ACADEMIC EMPLOYEE An employee who is in a position designated as unclassified, including one with faculty or graduate rank and some in high-level administrative positions. ACADEMIC SUPPORT Consists of activities that directly support instruction, research, and public services. Includes libraries, museums, media centers, and departmental academic administration. ACCOUNTING STRING A series of alpha and numeric codes used to identify and access financial data in FIS; see FOAPAL and Chart of Accounts. ACCOUNT CODE The third element of a FOAPAL accounting string used to identify specific financial transactions. Account codes define the type of activity taking place, such as revenues, expenses, and transfers in the Operating Ledger, and assets, liabilities, and fund balances in the General Ledger. Account codes with similar characteristics can be grouped into account types. ACCOUNT INDEX See INDEX CODE. ACTIVITY CODE The optional fifth element of a FOAPAL accounting string. It is used to subdivide activities in a FOAP, primarily for the purpose of tracking multiple activities or tracking cost sharing on grants and contracts within the FOAP. ADA Americans with Disabilities Act. Requires the University to make reasonable accommodations so that faculty, staff, and the public with disabilities have access to University programs, activities, and services. ADJUSTED SERVICE DATE The Original Hire Date, adjusted for any lapse in service with the UO that affects leave accrual rates or seniority calculations. Note: If the employee was employed by OUS or another state agency in a classified position prior to July 1, 1996, this date reflects prior state service. ADJUSTMENT One of the six categories of payroll adjustments. An adjustment adds earnings or amounts to an already-processed pay event. It processes a manual check for an employee who (because of unreported hours, mis-entered hours, or excessive deduction amounts) was not given enough pay during the normal payroll cycle. Note that 'adjustment' and 'payroll adjustment' are defined differently. ADVANCE Also referred to as a draw. A payment of up to sixty (60) percent on earned but not yet paid gross wages given to an employee in an emergency situation. The amount of the assignment is deducted from the employee's next paycheck. AFFIRMATIVE ACTION Results-oriented actions a contractor (such as the University), by virtue of its federal contracts, must take to ensure Equal Employment Opportunity. AGENCY FUNDS Used to account for funds of persons or external organizations while the funds are in the custody of the University. The University acts as the fiscal agent for the owner of the funds. Examples include trust funds held by the Erb Memorial Union and payroll deduction funds held by the Business Affairs Office. Currently, the Federal Direct Student Loan Program is also classified in this group, as federal regulations guide the issuing of the loans and once loaned, the receivables are the responsibility of the federal government. ALLOWABLE WORKING CAPITAL Retained earnings representing no more than 60 days operating expenditures, excluding capital items or non-cash expenses such as depreciation or amortization. This is calculated as the average operation expenditures of the last three years of operations multiplied by .1667 (60 days divided by 360 days). APPOINTMENT AUTHORITY Each UO Appointment Authority has been granted through various administrative levels the responsibility for awarding contracts to UO employees. The appointment authority must approve all appointments within their employee family using either the Student Employment Form or Payroll Request Form.
APPOINTMENT PERCENT The HRIS term for effort or FTE (Full-Time Equivalent). 100% appointment is the equivalent of 1.0 FTE. APPROVAL PROCESS See also Implied Approval. After a FIS transaction document is completed, it is subject to the approvals process. Some documents will receive implied approvals. Other documents will be routed to reviewers through approval queue. Documents receiving approval may then be posting. See also Disapproval. APPROVAL QUEUE The approval queues route FIS documents to various individuals (approvers) for review in the approvals process. The FOAPAL elements and/or dollar amounts determine which queues are required. Once reviewed, the document is approved and sent to posting, or is disapproved. ASSETS (Account Type 10) The financial value of property or economic benefits that you own. Typical assets include : Cash (A0xxx-A1xxx), Accounts Receivable (A3xxx), Inventories (A4xxx), and Prepaid Expense (A5xxx). ATTACHMENTS FASOM 08.03 A1a Attachments are tangible, personal property that have an integral relationship with Parent asset (they become one). There is no dollar threshold limit on attachments but they must meet the following criteria:
AUXILIARY ENTERPRISE FUNDS Sometimes referred to as 'Proprietary Funds', these funds are used to account for operations that are financed and operated in a manner similar to private business enterprises and not directly related to the educational mission of the University. Examples include the Erb Memorial Union, Housing, Student Health Service, and Athletic Department. Goods and services are provided on a self-supporting basis. AWARDS Per Dictionary: something that is conferred or bestowed, usually on the basis of merit. Per IRS: Awards must be included as gross income unless it is transferred to charity or, if for employee achievement, the employer's cost for the award does not exceed the amount allowable as a deduction for the cost of the award. Per Lois Courtney (OUS): Student Employee Awards, account
code 10507, are amounts awarded to student employees in recognition
of special service or accomplishments. These amounts are
subject to income tax and social security/Medicare withholding
and must be included in the employee's gross income for year-end
W-2 reporting. The pay is exempt from retirement contributions
and employer pick-up. From Additional Sources:
Examples: Fund 921050 (Phi Eta Sigma) uses account code 20169; funds 111100 (EMU Operations) and 405651 (Decou Memorial Prize) use account code 10507. BID A competitive offer, which is binding on the bidder, in which price, delivery (or project completion), and conformance with specifications and the requirements of the Invitation to Bid or other competitive bidding method will be the predominant award criteria. BIDDER A person or entity offering to supply goods or services to OUS or any of its institutions in response to an Invitation to Bid or other competitive bidding method. BLOCK A section of a FIS form containing related pieces of information. Each form has a "key" block at the top that requests or reflects key access information, and one or more framed data blocks below, each of which generally focuses on one area of data. BUDGET APPROVAL To ensure expenditures meet availability of funds as well as appropriate priority in use of funds. BUDGETED OPERATING FUNDS Funds used to account for unrestricted resources that are available for current operations. Revenue sources include state appropriations (general funds), student instruction fees, sales and service income of educational departments, certain investment income, indirect cost reimbursements and unrestricted gifts. BUSINESS EXPENSE Charges for goods or services, whether paid, committed, or accrued, that foster or support the ongoing missions of the university. These charges may include expenses (expenditures), debt service payment, and capital outlays. BUYER An individual authorized to complete and approve purchase orders. CANNIBALIZE A department can use an obsolete or minimally damaged piece of equipment for repair parts when similar pieces of equipment break down and need to be repaired.
CAPITAL LEASE A fixed-term rental agreement
that meets certain tests; considered for accounting purposes
to be similar to a purchase. See
CAPITAL OUTLAY Purchases of equipment, buildings, major remodeling, or for improvements other than buildings (such as art work, outside lighting systems, carpet, etc.) CAPITALIZED EQUIPMENT FASOM 08.03 A1 Capitalized non-expendable assets are defined as tangible, personal property which is owned, leased, controlled or possessed by an institution and that meet the following criteria:
The following associated costs may also be capitalized:
CHART OF ACCOUNTS The primary structure of FOAPAL elements used to keep track of the flow of resources into and out of the University. It is used to organize, collect, and report financial data, including revenues, expenses, budget, assets, liabilities, and fund balances. The UO's chart is identified by the letter B. CLASSIFIED Employee family consisting of employees who under state law are not appointed with faculty rank or are specifically exempted. They are governed by rules and regulations published and administered by the Personnel Division of the Executive Department of the State of Oregon and/or by the terms and conditions of collective bargaining agreements. CLOSING The date and time announced in the solicitation (e.g., Invitation to Bid or Request for Proposals) as the deadline for submitting bids or proposals. CLOSING OF THE BOOKS Closing of the Books Process done at fiscal year end to close all revenue and expense accounts and add net income or loss to fund balance. An additional fiscal period (accrual period 14) is opened in July for any adjustments needed after the last regular fiscal period is closed. No changes can be made to the financial records in FIS for the fiscal year after closing. COLA Cost of Living Adjustment. Usually an increase in pay applied equally across all employees using a percentage of gross. COMMERCIAL TRAVEL Travel requiring an overnight absence from an employees official station during which expenses arise from the use of a commercial lodging facility (hotel or motel). COMPA-RATIOA compensation index that indicates the ratio of an individual's rate of compensation to the midpoint of the salary or wage range for the job held by that individual. For instance, if an individual earns $20,000 annually in a job whose midpoint is $20,000, the compa-ratio for that position would be 1.00. The formula is salary/midpoint of salary range. COMPETITIVE PROCESS The process of procuring goods and services by fair and open competition, under varying market conditions, with the intent of minimizing opportunities for favoritism and assuring that contracts are awarded equitably and economically using various factors in determining such equitability and economy. COMPETITIVE QUOTES The solicitation of offers from competing bidders. The solicitation may be accomplished by advertisement and/or by OUS or any of its institutions initiating a request to vendors to make an offer. The solicitation and the offer may be in writing or oral. COMPLIANCE To ensure expenditures are conducted in accordance with all applicable laws, regulations, policies, procedures and sound business practices. COMPONENTS FASOM 08.03 A1a Components are tangible, personal property that are related to, but not an integral part of, an existing asset (parent asset). Components must meet the following criterion:
CONTRACT The written agreement, including OUS or any of its institution's solicitation document and the accepted portions of a bid or proposal, between OUS or any of its institutions and the contractor describing the work to be done and the obligations of the parties. Depending upon the goods and services being procured, OUS or any of its institutions may use "contract" as meaning a purchase order, price agreement, or other contract document in addition to OUS's or any of its institution's solicitation document and the accepted portions of a bid or proposal. CONTRACT OFFICER a person authorized by the VP of Finance and Administration to enter into formal purchasing agreements and contracts. (There are only a handful of CO's on campus). CONTRACT PRICE The total of the awarded bid or proposal amount, including any approved alternates, and any fully executed change orders or amendments. CONTRACTOR The individual, firm, corporation, or entity awarded the contract to furnish OUS or any of its institutions the goods, services, or work procured through a competitive process. CONTRIBUTED CAPITAL A permanent transfer of money or other asset from a source external to a service department. Contributed capital is tracked using account code D0110. For example:
CONTROL ACCOUNTS Account codes used in the general ledger that summarize current fiscal year revenue and expense, budget, and transfer activity from the operating ledger.
COMMIT To formally enter a new or updated record into the FIS database; the data displayed on-screen on a form is not saved until it has been "committed." Records extracted from the database for updating are not available to other users until they have been recommitted. COMMODITY A specific item ordered from a vendor. COMMODITY-LEVEL ACCOUNTING A less frequently used method of accounting in FIS that allows one or more FOAPAL strings to be assigned to each specific commodity. COMPLETE DOCUMENTS When you reach the end of entering a FIS document, you should generally complete it. A complete document, will then receive approval or implied-approval. Approved documents are then posted. CONTROL ACCOUNT Summary of year-to-date activity (revenue, expense, budget, and transfers) that connects the General and Operating Ledgers. CORE APPLICATION An activity which is closely integrated with already deployed student information systems, financial information systems, and/or human resources information systems. It is central to the institution's mission and revenue stream, and is directly and substantially related to students or department operations. A core application is usually:
Examples of core applications would include tuition payments, housing payments, and fee payments. CREDIT MEMO A document used to issue a vendor credit. CUPA College and University Personnel Association. International network of more than 6100 human resource administrators serving almost 1700 Colleges and Universities. CUSTODIAN An individual authorized by their department head to manage and be responsible for a function. The Custodian should be a permanent (full or part-time) staff member. Custodians may be designated for the following functions:
CURRENT HIRE DATE The date the employee began his/her most recent and continuous period of service with the UO. If the employee terminates and is later employed by the UO, the Current Hire Date would reflect the date that the employee was rehired. If the employee has maintained continuous service since the time of original hire, the Current Hire Date and the Original Hire Date would be the same. CWSP College Work-Study Program. Students who are receiving financial aid with work-study certifications. Departments are charged a certain percentage of the wages. The larger share of Work-Study student wages are paid from federal sources DATABASE The place where financial data is stored; data in the FIS database is accessed by all FIS modules, providing consistency and uniformity of data formats. DATABASE ADMINISTRATOR The University Computing staff person who assigns clearances and otherwise maintains the integrity and security of the FIS database. DAYS Calendar days, including weekdays, weekends, and holidays, unless otherwise specified. DECENTRALIZED ENVIRONMENT Departmental responsibility rather then centralized approval of expenditures. DEFERRED PAY Also referred to as the 12 month pay option. The withholding of portions of an employee's pay for disbursement at a later date. For example, the yearly wages of an employee on a 9 month contract can be paid in equal installments over 12 months. DELEGATED AUTHORITY An individual has delegated authority when they have delegation validated by written documentation. For procurement activities, written documentation of delegated authority must be on file with Purchasing and Contracting Services. DELINQUENT ACCOUNT Any account on which the required payments have not been paid. DEPARTMENT INVENTORY A segregated and controlled store of expendable property intended primarily for departmental use. Does not require a separate inventory reserve balance. See also Organized Storeroom Inventory. DETAIL CODE A series of up to four characters that can be used to default the debit and credit FOAPAL elements on FIS transactions originating from the Cashiers, Student A/R or Student Loan systems. The elements defaulted usually include index, fund, organization, account, program, and activity codes. DISADVANTAGED BUSINESS ENTERPRISE (DBE) As defined in OAR 125-030-0000. DISCRIMINATION Illegal treatment of a person or group (either intentional or unintentional) based on race, color, national origin, religion, sex, disability, or veteran status. DISPOSITION Disposition is a two character code that indicates how far along an employee time record for a particular payroll is in the monthly processing. The Payroll Office runs several processes each month that increase the disposition. Disposition is visible in PHAHOUR, PHILIST, and PHICHEK. When the time entry window opens all employee time records are either at disposition 10 or 20 unless there is an error.
DETAIL A breakdown of a transaction into its basic data contents. DISAPPROVAL See also Approval Process. After a FIS transaction document is completed, it is subject to the approvals process. A document may be disapproved if it contains errors or fails to meet all applicable requirements. Disapproved documents become incomplete and the person who originated the document will receive a BANNER message telling them why it was disapproved. The originating user may then make the corrections and re-complete the document or delete it. DOCUMENT An on-line form that is used to record various types of financial transactions, such as DOCUMENT-LEVEL ACCOUNTING The most commonly used method of accounting in FIS; allows one or more accounting strings (FOAPALs) to be used to pay one or more commodities, as a percentage of the total charge. DUE DATE Date set by the University of Oregon for pay meet, as specified on the billing statement or other form of notification, such as the class schedule. DUPLICATEA payroll adjustment that creates a manual paycheck for a future or current pay event. A duplicate can be used to provide a starting point for creating a manual check. Earnings and deductions from a previous check are used as the 'base' and can be changed to reflect appropriate earnings and deductions for a manual check in a different pay event. DRAW Also referred to as a payroll advance. A payment of up to sixty (60) percent on earned but not yet paid gross wages given to an employee in an emergency situation. The amount of the assignment is deducted from the employee's next paycheck. EARN CODES A code that represents a type of earnings. Departmental Payroll Administrators will use earn codes when entering hours worked and leave hours taken in the PHAHOUR form. Each employee class is eligible for certain types of earnings. Some earn codes require that the Payroll Administrator enter a special rate of pay others use the regular job rate of pay.
EARNINGS STATEMENTA statement showing an employee's actual pay, pre tax and post tax deductions, flexible benefits coverage, year to date totals and net pay. EEO SKILL CODE Equal Employment Opportunity Skill Code. Codes 10 thru 90 are based on the nature of the work being performed. These codes are defined by the Federal Government, for use by institutions of higher education, for EEO reporting.
EEO CONTRACT GROUP Equal Employment Opportunity Contract Group. Codes 1 thru 6 are based on the nature of the appointment. These codes are used for EEO reporting.
ELECTRONIC COMMERCE A broad term used to describe business transactions conducted using an electronic medium. ELECTRONIC DATA INTERCHANGE (EDI) The movement of electronic information from computer to computer. The electronic transfer of standard business transaction information between organizations in a structured application. ELECTRONIC MEDIUM Mechanism for transferring, storing, and manipulating electronic data using facilities and devices such as telephone, lease lines, the Internet, compact disc, magnetic tape, diskettes, and fiber lines. ELEMENT One of the six parts of a FIS accounting string. EMERGENCY Not reasonably foreseeable circumstances that create a substantial risk of loss, damage, interruption of services, or threat to the public health or safety that requires prompt execution of a contract to remedy the condition. EMERGING SMALL BUSINESS (ESB) The meaning given in ORS 200.005(3) and (4). EMERTIUS STATUS An honorary recognition given to faculty after retirement from the University. EMPLOYEE BENEFIT FUND Used for staff development of UO employees. EMPLOYEE CLASS Employee class (Eclass) is a two digit code used by BANNER to determine benefit category, leave category, eligible earning codes, term of service, bargaining unit, IPEDS category, and hourly vs. salary time entry method. For example a salaried full time employee represented by SEIU is assigned Eclass 'CA'. There are about 20 different employee classes defined in BANNER HRIS. They are shown below:
EMPLOYEE CLASS SERVICE DATE The date the employee began work in the current eclass. For most classified and unclassified employees, this also involves a change in leave category. ENCUMBRANCE A dollar amount reserved for some future budgetary expense. The Payroll system, FIS On-line POs and Accounting Encumbrances create encumbrances. ENDOWMENT FUNDS Fund used to record the receipt of gifts when the principal must remain intact in perpetuity. The income earned by the endowment may be unrestricted or restricted as specified by the donor, and is generally credited to a separate income gift fund. Most endowments are made on behalf of the UO to the UO Foundation, which is a separate entity. EQUAL EMPLOYMENT OPPORTUNITY The right of all persons to be accorded full and equal considerations for employment, retention, and advancement on the basis of merit. EQUIPMENT RESERVES Separate funds created for the purpose of setting aside money to be used for the purchase of major equipment (costing over $5,000); can also be used for major reconditioning of equipment. These funds are used by Auxiliary Enterprises and Service Departments. EXECUTIVE An occupational category for academic staff whose assignments involve major responsibility for management of the University, e.g., the president, vice presidents, deans, associate deans, and directors of major administrative units. EXPERT NAVIGATION MODE Now known a "Direct Access" navigation. Selecting a form directly by entering its 7-letter name at a "Direct Access" prompt rather than through a sequence of menu choices. FACILITIES AND ADMINISTRATIVE COSTS Facilities & Administrative costs - Facilities and Administrative (F&A) costs, previously referred to as Indirect Costs, are those expenses related to research that cannot be easily identified with a particular sponsored project, instructional activity, or any other institutional activity. These costs are classified under two broad categories: Facilities (depreciation and use allowances, equipment, operation and maintenance, and library expenses) and Administrative (general, sponsored projects, and departmental administration, and student administration and services). FACSIMILE Electronic equipment that communicates and reproduces both printed and handwritten material. If used in conjunction with a reference to a document (e.g., facsimile bid), the term refers to a document (in the example given, a bid) that has been transmitted to and received by OUS or any of its institutions via facsimile. FACULTY FELLOWSHIP PROGRAMA program for spouses or partners of newly-recruited faculty members who are on continuing, tenure track appointments which provides a one year fellowship appointment of academic rank with a one-time $6000 stipend. FAMILY EMPLOYMENT PROGRAMA program that tries to identify employment opportunities for Faculty spouses and partners using a network of public and private sector employers in the Corvallis, Eugene, and Salem areas. FASOM Financial Administration Standard Operating Manual - this manual is used by OUS to set accounting/operating guidelines for the universities in the OUS system. FEDERAL PROPERTY TAG A green property tag affixed to all federally owned property. The grant/contract Id number and grant/contract agency should be noted on the tag. FEDERALLY OWNED PROPERTY Title to the property is vested with the federal government and not the University. FELLOWSHIP Per OUS: Financial assistance awarded primarily on the basis of academic achievement and vocational/professional objectives. Fellowships generally are awarded to graduate and postgraduate students. Recipients are often referred to as "assistants" or "fellows" and usually have academic rank. FASOM (5.02) states that graduate students with bona fide (fellowship) appointments as graduate teaching or research assistants are exempt from paying the instruction fee portion of the overall tuition (fee remission). There are several Federal government requirements to be met for the institution to recover fee remission costs paid from Federal grants:
Per IRS: (See the definition for
scholarship). A reasonable
interpretation would seem to dictate that those fellowships
or portions thereof that are not tied to teaching, research,
or other services would not be included in gross income.
Examples: Account codes 52xxx are not used. GTF fee remissions use account code 10951. GTFs are also paid via payroll and research fellows are paid via stipend, using account code 55102. FICA Federal Insurance Contributions Act. FICA taken each month is a percentage of the employee's gross salary. FICA consists of Social Security and Medicare deductions. Social Security has a salary ceiling that varies each year. Medicare has no ceiling. FIDUCIARY MANAGEMENT SERVICES This category is distinguished by a formal relationship, as the University manages and awards for the operation but does not have ownership of them. University Service Departments are included in this category, payroll deduction service, and the art of operating the University Loan Funds. The Federal Direct Student Loan program also is included in this category. FIDUCIARY RESPONSIBILITY A relationship where someone (the fiduciary) acts in the capacity of a 'caretaker' of another's rights assets and/or well being. The fiduciary owes a ethical and/or legal obligation to carry out this responsibility with discretion and intelligence as well as honesty, integrity, and impartiality. FIELD A data item within a block, such as "Account Type" or "Vendor." FINANCIAL AID This category includes awards of aid and actual disbursement. It does not include Financial Aid administration or counseling, fee remissions, or Federal Direct loans. FINANCIAL MANAGER A reporting designation that allows a responsibility unit to create a single financial report that combines activity for more than one fund or organization code. The financial data is grouped by FOAPAL elements; the FIS (FINANCIAL INFORMATION SYSTEM) FIS is the University's financial information system, a comprehensive software package for entering, adjusting, and retrieving financial data. FIS is a complete financial system, with modules devoted to accounting, purchasing, accounts payable, fixed assets, grants, and budget development. It offers University administrators and departmental staff accessibility to financial information, data security, and compatibility with other databases at the UO and elsewhere in Oregon higher education. FISCAL PERIOD A unit of time (corresponding to calendar months) into which the fiscal year is divided. Period 1 is July 1st through July 31st, and so on. An extra accrual period (called Period 14 in FIS) also exists. FISCAL YEAR The period of time used for financial reporting purposes; the UO's fiscal year extends from July 1st to June 30th of the following year. FIXED ASSET See Capitalized Equipment. FLSA The U.S. Fair Labor Standards Act. This act governs overtime compensation. It dictates that employees who work more than a specified number of hours in a government-defined work period must be paid 150% of their regular rate for those overtime hours. (Employees whose compensation is exempted from this law are referred to as exempt employees.) FOAPAL An acronym for the six chart of accounts elements used to process financial data (Fund, Organization, Account, Program, Activity, Location). Transactions in the operating ledger require fund, organization, account, and program, sometimes referred to as FOAP. Transactions in the general ledger require only fund and account. All of the elements, with the exception of activity codes, are hierarchical and roll up from lower data entry levels to higher summary levels. FORM A standard FIS screen display that resembles a printed form in appearance and organization; forms are used to create transactions, perform queries, and generate summaries. FOREIGN TRAVEL Travel to a foreign country or between foreign countries. FRINGE BENEFITA pension provision, retirement allowance, insurance premium or other cost representing a present or future return to an employee which is neither deducted on a payroll nor paid for by an employee. FTE Full-Time Equivalent. The proportion of an annual full-time appointment that the appointment represents arrived at by dividing the budgeted pay amount by the full annual salary rate. The HRIS term for FTE is Appointment %. 1.0 FTE is the equivalent of 100% appointment. FUNCTION A FIS command, such as LIST or COMMIT, which generates activity on-screen or in the database. FIS functions are shown in most screen references in capital letters. You issue a FIS function by pressing one or more keys on your keyboard that are mapped to that function. FUNCTIONAL FORMA form that can be used for both data entry and queries. FUND CODE The first FOAPAL element of an accounting string; shows ownership of cash and fund balance. A fund is a self-balancing set of accounts, with assets, liabilities, and a fund balance. A fund may be unrestricted or restricted, and may be specific to one department or shared by many departments. UO has thousands of funds, which are grouped into fund types based on similar characteristics. FUND BALANCE The net equity, which is the difference between assets and liabilities. FUND ACCOUNTING A method of recording financial information that groups resources into funds based on their source and any limitations on use. FUTURE DATE Amounts shown on the account which are due at a future date not in the current billing cycle. GA INSTRUCTION FEE INCOME Self Support - General and Educational: Graduate Teaching Assistants also receive fee remissions, but we are allowed to record income by making an offsetting expense (fringe benefit) entry to the hiring department or grant, with an offsetting entry to income. The self-support portion of this category funds the expense to all but grants. The "G & E" category allows us to actually charge grants and is true net revenue. GENERAL LEDGER The balance sheet; shows the financial position of a fund at a particular point in time. FIS General Ledger forms show current assets, liabilities, control accounts, and GIFT The receipt of cash or other resources from a donor with no expectation of anything in return. A gift may be unrestricted or restricted. For Property Control - a gift of equipment may be made to the UO or to the Foundation on behalf of the UO. The equipment becomes UO property, and must be added to the fixed asset inventory records if valued in excess of $5,000. GOVERNMENT ACQUIRED PROPERTY Property that is purchased by the University using federal grant funds. The grant agreement indicates which entity, the University or the Federal Government, retains title to the property. GOVERNMENT FURNISHED PROPERTY Property loaned to the University by a Federal Agency, for use with a specific research grant or contract. Typically, title is retained by the agency. GRACE PERIOD The time period between posting charges to an account and the date on which interest accrual begins. GRADE Grade is a required field on the PRF for GTF appointment. For GTF's the grade represents the appointment type and level:
GRF Graduate Research Fellowship. These are graduate student employees that are not usually on state payroll. They are usually funded by grant or statement. GRANTS IN AID Per Websters: a grant or subsidy to a school or individual for an educational or artistic project; Wordsmyth describes it as a grant of funds by a foundation to an individual or group that provides financial aid for a project or program. From Additional Sources:
Examples: Fund 120100 (Athletics) uses account code 53102, etc. GTF Graduate Teaching Fellow an employee category consisting of graduate students who are employed for administrative or teaching positions. HBCU Historically Black College or University HELP Lines and screens of information that provide immediate on-screen assistance to FIS users with forms, blocks, and fields. HRIS The BANNER Human Resource Information System that the UO implemented for employee information and payroll processing in January of 1999. HISTORY A record of a document's progress in the processing stream, from its creation to the present. I-9 Immigration Naturalization form to confirm employment eligibility in U.S. IMPLIED APPROVAL See also Approvals Process. After a FIS transaction document is completed, it is subject to the approvals process. Some documents will receive implied approvals. An implied approval takes place when the person completing the document has also been given authorization in the approval queue to bypass further approvals within a certain dollar limit. Documents receiving implied approval may then be posted. INDEX CODE A series of up to six characters that can be used to default FOAPAL elements on FIS transaction or query screens; used to improve accuracy in data entry. Elements defaulted usually include fund, organization, program, and activity codes; rarely include account codes. INDIRECT COSTS (See: Facilities & Administrative Costs IN-HOUSE APPLICATION University owned or licensed software running on University controlled hardware. INITIAL REGISTRATION The first registration action for a (fu sure) term. This action should take place as soon as possible after a student's assigned registration time as noted in the Schedule of Classes. INSTALLMENT PURCHASE Financed purchase of capital equipment. After all installments are made the title of the equipment is transferred to the University. Typically, there are finance/interest charges that accompany an installment purchase. INSTITUTIONAL MANAGEMENT/SUPPORT This category is used for the administration support tasks and executive management of a University. It would include Office of President, Provost, Vice President for Administration, Vice President for Public Affairs and Development, Human Resources, Business Office, Planning, Public Safety, Public Affairs and Develop, Budget and Resource Planning. INTRA-DEPARTMENTAL Referring to something that is internal within a single department. INTER-DEPARTMENTAL Referring to something that goes across different departments. INTER-INSTITUTIONAL JOURNAL VOUCHER A journal voucher document reflecting a transaction between a UO department and a department of another college or university of the Oregon University System or the Chancellor's Office. INVENTORY RECORDS SYSTEM A module in the Banner system used to track capitalized equipment. Information stored in this system ranges from value of the equipment to the vendor from whom the item was purchased. INVENTORY TAG NUMBER Also known as Permanent Tag Number, Tag Number, or Fixed Asset Number - these terms are used interchangeably and all refer to a permanent identifying tag with a specific number assigned to each fixed asset that is affixed to the asset. INVITATION TO BID The solicitation of competitive, written, signed, and sealed bids in which price is the predominant award criteria. INVOICE An accounting document used to process payments to a vendor for commodities and/or services. IPEDS Integrated Post secondary Education Data System. Conducted by the National Center for Education Statistics. US Dept of Commerce Bureau of the Census IRREGULAR PAY Pay for employees whose FTE varies for one or more terms, each month, or several months during the year. Pay is by a time card. Job Also referred to as an appointment. The assignment of a position and suffix to an employee ID. Employees may have more than one job assignment. During monthly payroll processing a time record is created for employees with an active job. Job information for each employee is available on the PWIVERI form. JOURNAL VOUCHER (JV) A document used to record debit(s) and credit(s) to be posted to the Operating and/or General Ledgers, reflecting a transaction or adjustment made between or within departments at the UO. JVs are also used (in the form of Inter-institutional JVs) for transactions between UO departments and those of other colleges and universities in the Oregon University System (OUS) or the Chancellor's Office. KEY BLOCK The top block on most FIS forms...the information entered in key block fields determines what data is displayed on the rest of the form. LABOR DISTRIBUTIONHRIS spreads the monthly payroll amount for each employee in accordance with the percentage assigned to each FIS index and account or FOAPA in the labor distribution block of PHAHOUR (the time entry form). The percentages always add to 100% of monthly pay. The labor distribution that is effective for the employee job defaults to PHAHOUR and can be overridden by the Departmental Payroll Administrator. You can see the labor distribution that is effective on PWIVERI (the employee/job verification form). To change the labor distribution that defaults to PHAHOUR on a future effective date the Departmental Payroll Administrator must submit a SEF, PRF or PAW form to the Payroll Office. LEASE/PURCHASE A rental agreement for a specified period of time containing an option to buy clause. At the end of the specified lease term, the UO has the option to purchase the equipment for a price lower than the expected fair value, or return it to the vendor. LEASED EQUIPMENT An item of equipment obtained through a contractual agreement between a vendor and the UO to rent the item for a specified period of time. The university issues periodic payments during the rental period. The lease may be an operating lease or a capital lease. LIABILITIES The financial value of obligations owed. LIQUIDATE Of the numerous definitions possible for this term, the generic "getting rid of something" most closely approximates its meaning in Banner FIS. To liquidate in FIS means to "get rid of" an encumbrance that was created by either a accounting encumbrance or purchase order. The means for the liquidation would be either a journal voucher or an invoice that reference the encumbrance. LIST A list of permissible values for a field, generated by issuing a LIST function while the cursor is positioned in the field. Value lists are displayed only for those fields that have corresponding table of coded data stored in the database. LOCATION CODE The optional sixth element of a FOAPAL string. It is used primarily to track the location of fixed assets via building number, room number, etc. Location data can also be entered in journal voucher and invoice forms, but it is not carried over to Fixed Asset forms. LIMITED ACCESS SYSTEM A server with a dedicated purpose allowing access only to individuals with system critical needs. LOAN FUNDS - Used to account for resources that may be loaned to and repaid by students. Sources include federal government and private donors. These funds are operated on a "revolving" fund basis, with loan and interest payments remaining in the loan fund for future lending. MANUAL One of the six categories of payroll adjustments. A manual generates a pay event or check transaction outside of the normal payroll process. It is performed to provide a pay advance or to process an employee who was missed during the original pay cycle. MENU A list of modules or forms displayed on-screen from which FIS users make a selection. MERCHANDISE FOR RESALE Businesses such as Housing, EMU, Health Service, Printing, Physical Plant, purchase materials that are inventoried and then charged out to University customers as services/products are provided. MINOR EQUIPMENT FASOM 08.04 A2 Minor Equipment includes the following:
MINORITY BUSINESS ENTERPRISE (MBE) The meaning given in OAR 125-030-0000. MODULE A BANNER term for a series of related functions or processes. The first character of all BANNER form acronyms represents a BANNER system (PEAEMPL, where 'P' represents Payroll or FWIBUDG where 'F' represents Finance). The second character of all BANNER form acronyms represents a BANNER module (PEAEMPL, where 'E' represents Employee Administration). NAPO Notification of Academic Position Opening/Request to Fill Academic Position NAVIGATING Moving around in the blocks, fields, and records of a FIS form; also, moving around in the FIS environment, from one form to another. NET INVESTMENT IN PLANT FUND Used to account for the acquisition value of all the University's capital assets; including land, buildings, equipment, improvements other than buildings, libraries, and museums. NON-COMMERCIAL TRAVEL Travel requiring an overnight absence from an employees official station during which non-commercial lodging is used (i.e. camp ground or private home). NON-PROPRIETARY FUNDS All funds other than Service and Auxiliary Funds OBSOLETE EQUIPMENT Equipment that is no longer used or needed by a department due to technological advances, staff reductions, or project completions. Obsolete property is considered surplus property. OFFICIAL TUITION RECEIPT An official tuition receipt is a letter written by the University Of Oregon as proof that the student's tuition/fees have been paid in full. It is produced on letterhead and has our official seal on it. You can request an official tuition receipt through the Student Billing Office in Oregon Hall on the first floor. Usually the process takes one day and can be picked up in person or mailed. If you don't need an official tuition receipt, a printout can be provided in the Student Billing Office or the student can printout their account off the web. A Canadian tuition receipt is similar to an official tuition receipt, and is calculated in US funds. The Student Billing Office prepares the information and forwards it to the Registrar's Office to be completed. The receipt can be picked up or mailed from the Registrars Office. OFFICER OF INSTRUCTION, TENURE-RELATED An academic appointment type for faculty members in tenure related positions in academic positions. OFFICER OF ADMINSTRATION, FIXED-TERM, ANNUAL RENEWAL, NON-TENURE-RELATED An academic appointment type for administrative appointments which are short-term, in a non-regular position, or where funding is based on non-recurring funds and to be renewed annually. This appointment cannot be made for more than one year at a time. OFFICER OF ADMINISTRATION, NON TENURE RELATED An academic appointment type reserved for persons who serve in administrative positions with faculty rank but who do not hold tenure in academic disciplines. OFFICER OF INSTRUCTION, ADJUNCT, PART-TIME, SHORT-TERM OR VISITING An academic appointment type for academic appointments at all ranks in non-regular, non-tenure-related positions. OFFICER OF INSTRUCTION, INSTRUCTOR OR SENIOR INSTRUCTOR, NON-TENURE RELATED An academic appointment type for Instructors or Senior Instructors without indefinite tenure who have the special skills or experience needed in certain clearly defined positions in instructional programs but who would not normally be appointed for promoted to the professorial ranks. OFFICIAL STATION The city, town or other location to which an employee is assigned. ON-LINE Things that are immediately accessible on-screen to logged-in users; in FIS, forms, financial data, and help screens are all on-line.
OPE Other Payroll Expenses. This
amount is charged to the employing department's account in addition
to the gross amount of employee's wages. OPE is charged to the
account from which the employee is paid. When an account change
is made, the OPE will automatically transfer. The costs are
summarized on the monthly general ledger statement. OPEU Oregon Public Employees Union; the bargaining unit covering higher education classified employees. See also SEIU. OPENING The date, time, and place announced in a solicitation for the public opening of written, sealed bids or proposals. OPERATING ACCOUNTS LEDGER (OPAL) The financial record of the day-to-day business of the University over a given time period, by fiscal year. OPAL form in FIS provide data on budget, year-to-date revenue and expense, encumbrances, and available budget balances.
OPERATING LEASE A fixed-term rental
agreement. See
OREGON ADMINISTRATIVE RULES (OAR) Agency rules adopted under the Oregon Administrative Procedures Act. OREGON REVISED STATUTES (ORS) Statutes of the State of Oregon. ORGANIZATION CODE The second element of a FOAPAL accounting string. This code identifies the responsibility or budgetary unit within the UO. It reflects a department's internal structure and the institution's organization chart. The HRIS system uses valid FIS organization codes in the following 4 ways:
ORGANIZED STOREROOM INVENTORY A segregated and controlled store of expendable property that will eventually be distributed to users outside the department. Requires a separate inventory reserve balance. See also Departmental Inventory. ORIGINAL HIRE DATE The date the employee first began work with the UO. OUT-OF-STATE TRAVEL Travel from a point in Oregon to a destination in another state or travel between 2 states outside of Oregon. OUTSTANDING BALANCE Total amount of account balances at any given time. OVERLOAD Special or additional pay to compensate unclassified staff members for instruction or non-instructional services rendered in excess of full time employment (1.0 FTE). Departments will use earn codes OVP and OVX to pay overload in PHAHOUR. PARENT ASSET The primary asset in which there may be either components or attachments that are part of or affixed to the primary asset, resulting in the items functioning as one asset. PAST DUE Amounts are considered past due when not paid by the due date, and on which University of Oregon may impose penalties. PAST DUE BALANCE The total of past due amounts, including fees, charges, prior interest and penalties, less payments and credits received to date. The past due balance does not include any new charges added to an account since the last billing or to charges assigned future due dates. PAY EVENT In HRIS a pay event is that entity which is defined by Year, Pay ID, Pay Number, Employee ID, and Sequence Number. Examples include a regular paycheck, a void, a manual, and an adjustment. PHILIST lists all pay events that have occurred for an individual. PAY ID In HRIS Pay ID is a two digit code that represents pay frequency. All UO employee's are paid monthly under the MO pay ID. PAYROLL In HRIS a payroll is that entity which is defined by Year, Pay ID, and Pay Number. A payroll contains multiple pay events (mostly regular paychecks). PAYROLL ADJUSTMENTA correction to a payroll that has already been run. There are six types of payroll adjustments in the BANNER HR System: void, redistribution, manual, adjustment, reissue, and duplicate. PEBB Public Employee Benefit Board is responsible for contracting with insurance carriers and administering certain benefit programs for all State Employees. PER DIEM A set amount paid for lodging and meal expenses for a 24 hour period. PERFORMANCE APPRAISAL Used to appraise classified and management service performance. PERIPHERAL APPLICATION An activity which is not closely integrated with already deployed student information systems, financial information systems, and/or human resources information systems. It is occasional and incidental to the institution's mission and revenue stream. A peripheral application is usually:
An example of a peripheral application would be the sale of a technical report by an academic department. PERS Oregon Public Employee Retirement System PETTY CASH A sum of money set aside for the purpose of making change or paying small obligations for which the issuance of a formal voucher and check would be too expensive and time consuming. Sometimes called a petty cash fund, with the term fund here being used in the commercial sense of earmarked liquid assets. PHYSICAL INVENTORY An annual review (usually around December of each year) performed by the home department. This review compares the inventory physically in the possession of the department, to the inventory recorded in the Banner system. Any discrepancies should be noted and Property Control notified in order to make the necessary adjustments. Storeroom physical inventory counts are required to be performed on an annual basis, as of June 30. PLANT CONSTRUCTION/IMPROVEMENTS This category includes acquisition, construction, or renovation of University land or buildings large enough to be capitalized (the value of assets increased). POSITION Positions are defined in BANNER using a 6 digit code that represent a unit of work. UO positions begin with the COA code B. A BANNER job record is created by assigning an employee ID to a position. Positions have an associated position salary budget which will be used by ORM during the generation of original budget figures each fiscal year. To simplify position maintenance student and adjunct faculty positions are defined as pooled at the university level so that all departments may assign employee's to the same positions. POSITION DESCRIPTION Document required by the State of Oregon Executive Department impacting hiring, labor relations and compensation. Used to record duties and working conditions, determine appropriate classification, set forth management expectations of incumbent and identify recruiting/selection and performance guidelines. POSITION CLASS Every BANNER position is associated with one 5 digit position class code. a position class brings a generic title, salary group, table, grade, step and EEO skill code to the position. Salary group, table and grade serve to bring the position either a valid salary range or step dollar value that is defined in a collective bargaining agreement. For example position class C1182 brings:
POSTING The official recording of a transaction (document) on a ledger (OPAL or GL). In FIS, the "posting process" is a background batch job which generally runs several times an hour. It takes approved documents and performs the appropriate accounting ledger updates. Once posted, documents will then appear on the transaction listing forms of FGITRND or FGIGLAC. PREPAY An invoice that requires certain documents returned to the vendor with the payment (i.e., subscriptions, memberships, registration, etc.). PRICE AGREEMENT A non-exclusive agreement in which the contractor agrees to provide specific items or services to OUS or an institution at a set price during a specified period of time. PRIMARY JOB The job for which the employee was hired. This is the job used for EEO1/IPEDS reporting. PROCUREMENT CARD CREDIT LIMIT A dollar limit on credit card charges per billing cycle established for each procurement card. This dollar limit may vary from card to card. PROCUREMENT CARD CUSTODIAN The individual responsible for the procurement card security and control, training all authorized Card Users and monthly statement reconciliation of procurement card charges. PROCUREMENT CARD PROGRAM OUS has contracted with U.S. Bank to provide Visa credit cards, called procurement cards. The procurement cards may be used to purchase goods and non-tax reportable services for the institution. PROCUREMENT CARD PROGRAM ADMINISTRATOR The person, in the Business Affairs Office, responsible for implementing the UO Procurement Card Program campus wide. Administers the UO Procurement Card Policy and Procedures. Manages all campus UO Procurement Card Program details, including all Card User and Custodian inquiries. Delegates Procurement Card Program duties as necessary. PROCUREMENT CARD SINGLE PURCHASE LIMIT A dollar limitation for an individual purchasing transaction. PROCUREMENT CARD STATEMENT OF ACCOUNT This is the monthly listing of all account transactions, issued by the bank directly to the procurement card Custodian. PROCUREMENT CARD USER Personnel who are authorized to make procurement card purchases. PROCUREMENT CARD VIOLATION A violation is any action that is not in accordance with one or more of the following: OUS and UO procurement card policies, state law, Oregon Administrative Rules, and/or reasonable business expenditures. PROFESSIONAL An occupational category for academic staff whose assignments require either college graduation or specialized professional training but whose principal activities are administrative rather than instructional, e.g. librarians, counselors, physicians, and some directors and department heads if more than 50% of their job is administration. (Most Officers of Administration are included in this category.) PROFILE The formal description of a class of FIS users, as generated by the FIS Database Administrator, for the purpose of controlling access to data. PROGRAM Used to define what function the funds are used for. For example, the category "academic pay" provides what expense we are paying, but not why; i.e., instruction, research, student services, etc. Also, fund definitions also do not always describe the purpose of expenditures. For example, the program category of "Instruction" can be funded by unrestricted or restricted funds. PROGRAM APPROVAL To ensure expenditures are relative to mission and have a business purpose. PROGRAM CODE The fourth element of a FOAPAL accounting string. This code specifies the function that a transaction is related to. Functions include instruction, research, public service, academic support, student services and activities, physical plant operations and maintenance, institutional management and support, financial aid, plant construction and improvement, and fiduciary management services. PROPERTY DISPOSITION REQUEST A standardized form used to remove an asset from the inventory records. PROPOSAL A competitive offer, binding on the proposer and submitted in response to a Request for Proposals, where proposal evaluation and contract award are based on criteria such as proposer qualifications and experience, product features and characteristics, service quality and efficiency, and conformance with the specifications and requirements of the solicitation. Price may be an evaluation criterion for proposals, but will not necessarily be the predominant basis for contract award. PROPOSER A person or entity who submits a proposal in response to a Request for Proposals. PROPRIETARY FUNDS Proprietary funds are Service Departments (Health Services, Printing Services, etc.) and Auxiliary Enterprises (Athletic Department, Erb Memorial Union, Housing). PUBLIC SERVICE Non-instructional services primarily beneficial to groups outside the University. This includes conferences, advising, publications, consulting, entertainment, and workshop and seminar for non-credit. PURCHASE ORDER A document that specifies commodities ordered from a specific vendor, as well as the price, terms, and conditions of that order. Purchase orders are coded by Buyer from requisitions that have been entered by various departments, and includes accounting data that automatically creates encumbrances against departmental accounts. PURCHASING AGENT (OR CONTRACT OFFICERS) a person authorized by a Unit Administrator to procure supplies, equipment, or enter purchase orders, related purchasing documents, non-personal/professional services, and are authorized to enter purchase orders and related purchasing documents (there are hundreds of these). Purchasing Agents may not enter into formal contracts and agreements, unless also designated as a Contract Officer by the VP of Finance and Administration. QUALIFIED REHABILITATION FACILITY (QRF) A nonprofit organization that trains and puts Oregonians with disabilities to work. QRFs are registered and reviewed on a regular basis by various state and federal agencies. The Oregon Department of Administrative Services (ODAS) certifies every QRF in Oregon. See ORS 279 .835 to 279.855 and OAR 125-030-0015. QUALIFIED VENDOR LISTING A list of vendors identified from a Request for Qualifications or Request for Information who are able to provide specific goods or services. Vendors on the list are not, however, under contract to provide those goods or services. QUALITY ASSURANCE REVIEW (QUACS REVIEW) A review performed by members of the Quacs team. Reviews typically include an interview with the office manager and department head. Topics discussed include: departmental financial oversight, segregation of duties, transaction processing, petty cash reconciliation, procurement card logs and reconciliation, cash handling, payroll/personnel issues, asset management, contracting, grant accounting, unrelated business income tax, and computer system security. QUERY A request to display selected information in the database, according to some specified criteria, without adding, modifying, or deleting any data. When a query is being performed, FIS is considered to be in "query mode." REASONABLE Not extreme or excessive. A cost may be considered reasonable if the nature of goods and services reflects prudent action. Generally, charges for good or services that foster or support the on going missions of the university. RECORD A collection of data fields that are stored and retrieved in the database as a single unit. Records represent a series of data units being entered or retrieved. A block containing records will allow you to scroll through them. A form will display a count of the records viewed in the form's bottom left corner. RE-EXTRACTA payroll procedure performed when something about a deduction or job record changes within the payroll currently being processed. It tells the system that the employee records extracted during the PHPTIME and the values for records defaulted to the electronic timesheets must be erased and replaced with a revised electronic time record. RECRUITMENT The process the University undertakes to fill a full-time or part-time position by making known the qualifications and descriptions of the job to potential applicants who are either within or outside the University. REDISTRIBUTION One of the six categories of payroll adjustments. A redistribution alters the original labor distribution of an individual pay event. This action is internal to the payroll/finance office(s) and is invisible to the employee. The redistribution form (PHAREDS) can be used to process redistribution's for multiple pay periods. REEMPLOYMENT Employee category consisting of noncompetitive returns of former regular or trial service employees to State service. Return from demotion or return following reclassification. Oregon Administrative Rule 105-40-050. REGULAR PAYROLL The main payroll processed the last working day of each month. REISSUE One of the six categories of payroll adjustments. A reissue automatically creates a void transaction on the original event and a manual transaction to replace the original event. Its most common use occurs when an original paycheck is lost or destroyed. REMISSIONS The University sometimes waives fees for selected students as a form of financial aid. These waivers or remissions Remissions are considered a reduction of revenue, in compliance with OUS and the Governmental Accounting Standards Board policy and are netted against total student fees. RENEWAL AND REPLACEMENT FUNDS Used by service departments and auxiliary enterprises, these funds reflect resources set aside in accordance with OUS policy on a systematic basis to fund future equipment purchases and building repairs. Housing, Erb Memorial Union, Printing, and Student Health Service are examples of organizations that maintain such funds. REPORTABLE SERVICES Generally, these types of transactions involve payments to individuals for contracted services. If the total amount paid to an individual exceeds the limits established by the Internal Revenue Service, these amounts are on a 1099 to the individual. Reportable service transactions are tracked through the accounts payable system to ensure complete and accurate information is received. REQUEST FOR INFORMATION (RFI) A written document soliciting information regarding products or services that OUS or an institution is interested in procuring. An RFI should describe the purpose of the procurement and the method to be used in evaluating the responses received. REQUEST FOR PROPOSAL (RFP) The solicitation of written, competitive proposals or offers, to be used as a basis for making an acquisition, or entering into a contract when specification and price will not necessarily be the predominant award criteria. REQUEST FOR QUALIFICATIONS (RFQ) A written document soliciting information regarding the qualifications of providers of services OUS or an institution is interested in procuring. An RFQ should describe the services that are needed and the method to be used in evaluating the responses received. REQUIREMENTS Contract An agreement in which a single contractor agrees to supply all of OUS's or any of its institution's requirements for specific goods, equipment, or services that arise during a specified time period. RESPONSIBLE BIDDER OR PROPOSER Has the meaning given in OAR 571-040-0350. RESPONSIVE BID OR PROPOSAL Has the meaning given in OAR 571-040-0352. RESTRICTED Used to identify resources that may be available for current operations, but that are to be used only for a specific purpose as directed by the donor, or the granting or contracting agency. Sponsored research, gifts for construction of a facility, or student aid are examples. Grants and contracts may be in operation for multiple years and these funds can be tracked on grants ledgers, screens in the financial system which are not limited to current fiscal year activity. RETAINER AGREEMENT An agreement by which, pursuant to a formal Request for Proposals or bid process, multiple contractors are authorized to provide specific supplies or equipment to or perform specific services for OUS or its institutions in response to requests for price quotations. RETIREMENT OF DEBT FUNDS Used to account for funds set aside and disbursed to retire debts incurred to finance the acquisition, construction, or renewal of capital assets. RISK ASSESSMENT Assessing the chance that the organization either has not or will not meet its objectives. ROLLUP The ability to summarize data at various hierarchical levels, which allows you to query financial reports not only at the data-entry level, but also at higher levels that will combine the data as needed. RULE TYPE A collection of common accounting codes, such as JV types, that determine how debits and credits are posted to a ledger. SAIF State Accident Insurance Fund. SAIF is a public corporation that provides Worker's Compensation Insurance to protect the Department of Higher Education against liability for employee injury or illness arising out of and in the course of employment. SCHOLARSHIP Grant awarded to a student to help defray educational costs. See also: UO Financial Aid, Oregon Student Assistance Commission, FastWeb Scholarship Search
SECURITY/SECURE Authorization and verification of users, assuring integrity of transactions, and encryption (the conversion of data into a proprietary code or accepted open source standard for security purposes). SEGREGATION OF DUTIES A system of checks and balances that separates duties assigned to employees. Procedures are concerned with and relate directly to safeguarding of assets and the reliability of financial records. Segregation of duties is the primary internal control to minimize fraud and embezzlement by assuring that any one person does not have access to two different control functions. Incompatible duties are:
SECONDARY JOB An additional position that takes the employee to (but not over) full time. SEIU Service Employees International Union; parent union of OPEU. SINGLE SELLER The only vendor of a particular product or service reasonably available. If OUS or one of its institutions chooses to procure a particular product or service that is only available from one vendor, documentation must be maintained to support the determination that the product or service is available only from that one seller. SOLICITATION DOCUMENT An Invitation to Bid or Request for Proposals, which includes all documents, whether attached or incorporated by reference, utilized for soliciting bids or proposals. STUDENT Any person who is currently or has in the past been enrolled at the University of Oregon. STUDENT SERVICES/ACTIVITIES Represents services outside the formal instruction program to promote student's intellectual, cultural and social development. Includes student services or advising, counseling, admissions, registration, financial aid counseling and administration, athletics, student union, health services, housing services, etc. STUDENT LOANS This amount represents amounts of loans disbursed to students from Federal Direct Loan program, Perkins Loan program, and University Loan program. The Federal Direct Loans are totally funded by the federal government, Perkins Loans by repayments from former students, and University Loans by repayments from students and designated contributions. SUFFIX A two character code that is used to distinguish jobs assigned to same employee and pooled position. Suffix is typically 00. Suffixes other than 00 are used when an employee is assigned to the same pooled position more than once. For example, a student that has two regular student jobs (perhaps in different departments) would be assigned to the same pooled position (BUOSRG) twice with suffix 00 and 01. SUMMARY An on-screen summary of information that displays a current financial status; a gathering of detail elements to obtain a total to be posted. SURPLUS PROPERTY Surplus property is defined as any capital or minor equipment that is excess to the needs of the University. There are specific guidelines established by the State of Oregon, and the Federal Government that regulate the disposition of the surplus property. SURPLUS WAREHOUSE Location designated for storage of surplus property. University employees can tour the warehouse during certain hours to identify items that may be of use to their departments. See the Property Control web page for warehouse hours of operation. SUSPENSE A record of a document that contains errors, and which cannot be processed until corrections have been made. TABLES The actual structures in the database where data is stored. Tables are made up of collections of rows and columns. Each row contains a complete set of information about one individual FIS entity, such as a transaction. Each column represents one type of descriptive information (like a date or amount) for all the rows. TEACHING RESEARCH An occupational category for academic staff engaged in instruction, research, or public service. (Academic department heads are included in this category if at least 50% of their job is committed to instruction/research). TEMPORARY Employee category consisting of persons given non-status appointment under the provisions of Policy 40.025.01. Such persons shall be exempt from all provisions of the State Personnel Relations Law, HRMD Rules, and Personnel Policies unless otherwise specified. TIME SHEET Time and attendance document used to record hours worked and leave taken. TRADE-IN A trade-in is merchandise accepted as partial payment by a vendor for a new purchase. TRANSACTION A financial activity that results in the posting of a charge or credit to the financial records, identified by an account code. A transaction is entered into the database through the use of a document such as an invoice or a journal voucher. TRANSACTION DATE The transaction date of every transaction document determines the fiscal period and fiscal year that the transaction belongs to. TRAVEL OUTSIDE THE CONTINENTAL US Travel includes travel in Alaska, Hawaii, Puerto Rico and US Possessions. Use out-of-state account codes when traveling to Alaska and Hawaii and use Foreign account codes when traveling to Puerto Rico and US Possessions. TRIPLE DEDUCT Method by which 9 month employee's are provided insurance over the summer period. Three times the normal insurance deduction, (and employer contribution), are taken from the May pay in order to provide coverage in July Aug and Sept 1997. This does not apply to 9 month employee's who have elected the 12 month pay option. UBIT (UNRELATED BUSINESS INCOME TAX) A tax imposed on a nonprofit exempt organization on income derived from an activity of a trade or business, regularly carried on, that is not substantially related to the organization's tax exempt purpose. UNEXPENDED PLANT FUNDS Used to account for resources set aside for acquisition of land, buildings, and equipment; or for construction, remodeling or repairing. UNIT ADMINISTRATOR Unit administrators are appointed by the president or designee. They include: Vice Presidents; Provost; Vice Provosts; Deans; Directors; Division and Department heads; as well as other managers authorized to determine and assign duties to University employees. Authority and responsibility for management of financial matters is vested in Unit Administrators. Unit Administrators are accountable for the following:
UNIT OF MEASURE The quantity by which a commodity is ordered (each, box, ream, etc.). UNIVERSITY FUNDS All funds available to the university for use received from internal or external sources. UNRESTRICTED Used to identify resources with no specific limitations imposed by donors or external agencies. These types of funds represent the resources available for the general operations of the university. Included in this category are the general fund, with revenues primarily from state appropriations and student fees for tuition; income/expense funds, with revenues from student fees and/or departmental sales and services; and unrestricted gift funds. URL A website address beginning with http:// . When trying to access a website, you may generally just type the site's name such as www.netscape.com or an alias such as bg . USED PERSONAL PROPERTY Property or equipment used by a previous owner or user for a period of time and recognized in the relevant trade or industry as "used" at the time of University purchase. It generally does not include property or equipment if the University was the previous user, whether under a lease, as part of a demonstration, trial or pilot project, or similar arrangement. USER CLASS A collection of users who require equal or similar access to FIS data. VALUE The information that is entered or displayed in a field. VENDING MACHING FUNDS Funds raised through vending machine income by a certain department to be used for that department's personnel. VENDOR A company or person from which goods and/or services are purchased. VOID One of the six categories of payroll adjustments. A void nullifies a check. W-2Employee Wage and Tax Statement. W-4Employee's Withholding Allowance Certificate. WIRE TRANSFER Automated Clearing House (ACH) deposit of funds from a private bank account into the University of Oregon state treasury account. Wired funds can be used for either a departmental payment or a student account payment.
WOMEN BUSINESS ENTERPRISE (WBE) The meaning
given in OAR 125-030-0000. |
