A

Academic Administration

Instruction and research task, includes Academic Vice President, College Deans, and applicable portion of chairperson's time and support.

Academic Advisement

Faculty time and support dedicated to curriculum advisement of students. Positions are generated on the basis of headcount students.

Academic Year

The time period containing the academic sessions held during Fall and Spring semester terms. Usually 9 or 10 months in length, and normally from August to May.

Academic Support

Separate and identifiable resources for units which are functionally related to multiple type of instruction, research and public service. Generally, these resources cannot be easily allocated to the various components they serve. This also includes libraries and audio-visual services.

Account

a six-character code that identifies objects, such as the general ledger accounts (assets, liabilities, control, fund balances) and the operating ledger accounts (income, expenditures, transfers). Revenue account codes identify the type of revenue received, such as tuition or auxiliary sales revenue. Expenditure account codes identify the type of expenditure, such as salaries or supplies. The account codes in Banner represent the same information as the SAMAS object codes.

Activity (Currently used by Sponsored Research only)

An optional six-character code that is non-hierarchical and can be used to further define an object of expenditure, like, temporary units of work, subsidiary functional classifications, or short duration projects. Activity codes are assigned to transactions involving multiple organizations or funds that share responsibility for a common event or activity.

Administrative and Professional (A&P)

Personnel having professional skills in areas relating to the administrative functions of the University primarily in non-academic areas. This includes the Associate Vice President of Administration and Finance, Director of Financial Aid, Director of Computer Services, Director of University Budgets, etc.

Administrative Direction and Support Services (ADSS)

A program component which includes the administrative, management and support services which assists in the delivery of academic programs of the university.

Agency Funds

Funds held or generated for reimbursement of specific expenditures for activities such as Study Abroad Programs, field trips, and other 'flow-through' activities. These funds are held for others for which the University acts as custodian or fiscal agent on behalf of the payer. Agency activities are not subject to the University overhead assessment.

Allocation

Distribution of resources to the University and subsequently to internal operating departments. Generally, the legislative appropriation for a given fiscal year will be made to the State University System. The Board of Regent's budget staff will then make allocations to each of the ten universities in the system.

Allocation Summary

A document which contains the allocation of resources to the ten universities, the Special Units and the BOR General Office in accordance with the General Appropriations Act, the Implementing Legislation Bill, the Legislative Appropriation Work papers, the Letter of Intent, and the Board of Regents Master Plan.

Amendment

Revision of approved budget. See budget amendment.

Amount Required

The amount of funds required to support a line item position in the budget for one fiscal year. (This includes health insurance, life insurance, retirement and social security matching requirements.)

Annual Operating Budget

Plan of operation submitted to the Board of Regents Office based upon the final allocation to the University for all budgets.

Annual Salary Rate

The salary estimated to be paid or actually paid a position or positions on an annualized basis.

Appropriation

The distribution of resources to state agencies via the Legislative Appropriation Bill. A legal authorization to make expenditures for specific purposes within amounts authorized in the appropriation act. (FS 216.011 - 1983)

Appropriations Act

Contains the fiscal authorization by the Legislature, based upon legislative budgets or based upon legislative findings of the necessity for an authorization when no legislative budget is filed, for the expenditure of amounts of money by an agency, the judicial branch, and the legislative branch for stated purposes in the performance of the functions it is authorized by law to perform.

Appropriation Category

Broad grouping of amounts appropriated for a specific need or classification of expenditures, e.g., Salaries & Benefits, OPS, Expenses, OCO, Special Categories, Financial Assistance Payments, Debt Service, Data Processing Services.

Authorized Position

A position included in an approved budget. In counting the number of authorized positions, part-time positions shall be converted to full-time equivalents. These positions must be funded from the salary appropriation. (FS 216.011 - 1983)

Authorized Position File (APF)

See Salary Category Details File (SCDF).

Auxiliary Funds

Unrestricted Current Funds self-supporting entities supported primarily by fees and/or changes directly related to the cost of goods and services provided. Auxiliary Funds are activities for the benefit of students, the general public, faculty and staff. They include activities such as Housing, Bookstore, Aquatic Center, Food Services, Printing & Duplicating, Continuing Education, Athletics, etc. Auxiliary activities (with a few exceptions such as instructional Labs) are subject to the university's overhead assessment(s).

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B

Banner

A web-based, administrative software application developed specifically for higher education institutions by a company called SunGard SCT. Banner provides an online environment that will allow UNF to perform administrative functions in a highly efficient manner as all data will now be totally integrated and shared among different departments across the University.

Board of Regents (BOR)

Corporate body which regulates and controls the State University System of Florida.

Board Office

Headquarters group located in Tallahassee for the State University System of Florida which coordinates the budgeting, personnel, academic programs, construction, and legislative liaison for the State University System of Florida.

Budget Amendment Request

A request for revision of the approved budget.

Budget Office (UNF)

The office through which all budgetary functions are coordinated.

Budget Entity

A specific budgetary unit such as E&G budget, C&G, Auxiliaries, and Local Funds budget. This is the lowest unit or function at the lowest level to which funds are specifically appropriated in the Appropriations Act. (FS 216.011 - 1983)

Budget Exception

An amendment to the approved budget which increases or decreases the number of authorized positions or revises the overall dollar amount of the budget.

Budget Authority

The maximum amount of dollars the University is authorized to expend against specific expenditure categories within each Fund Group.

Budget Transfer

A shift of funds within appropriation categories between departmental accounts within the University. The University may transfer funds between appropriation categories up to the limit of its budget authority.

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C

Calendar Year

Period of 1 January through 31 December.

Carry Forward

see University Carry Forward.

Chancellor

Chief executive, academic, and administrative officer of the State University System of Florida.

Chart of Accounts

a numbering system used by Banner to capture financial transactions and facilitate retrieval of information and financial reporting. The Chart of Accounts is defined by the letter "U"

Class Code

A unique four digit number that identifies a particular authorized position category.

Collective Bargaining

The performance of the mutual obligations of the public employer and the bargaining agent of the employee organization to meet at reasonable times, to negotiate in good faith, and to execute a written contract with respect to agreements reached concerning the terms and conditions of employment, except that neither party shall be compelled to agree to a proposal or be required to make a concession unless otherwise proved in this part.

Concession Fund

A discretionary fund under the University President which is funded by vending revenue and used for the benefit of the University. These funds may be used for expenses such as food, entertainment, awards, etc. that cannot be charged to the E&G budgets.

Continue Current Program

The term used to encompass the continuation of services, functions or activities now being provided without change in either the scope of the program, the standard, or the quality of the services, functions or activities.

Continuing Appropriation

An appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.

Contracts and Grants (C&G)

A budget entity which contains activities in support of research, public service, and training. These activities are funded with awards from federal, state, local and private sources.

Corridor Funding

The University is funded to generate specific numbers of annual FTEs at each level: Lower, Upper, Graduate Classroom, and Thesis/Dissertation. Florida Statutes provide that if the actual enrollment for any university is less than the funded enrollment by 0-5% for a fiscal year, the university shall receive full funding as allocated. If the actual enrollment is less than the funded enrollment by more than 5% for two consecutive years, the university's allocation for instruction in the following year shall be reduced proportionately to the difference between 5% and the actual percentage reduction in enrollment. If actual enrollment exceeds funded enrollment, there shall be no increased allocations.

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D

Department

A budgetary sub-unit within the University. Usually, a department has one identifiable mission and is funded for this activity.

Department of Administration (DOA)

State agency which handles the overall budgetary, personnel, and purchasing coordination of all State agencies.

Department of Education (DOE)

Agency which encompasses all of the educational endeavors of the State of Florida.

Departmental Account

A nine-digit account number assigned in State Automated Management Accounting System (SAMAS) to a department for tracking revenues and expenditures.

Disbursement

The payment of an expenditure.

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E

E&G (Educational and General)

This budget entity includes the functional categories of Instruction and Research, Administration and General, Library, Plant Operations and Maintenance, Academic Support, Student Affairs, and Institutes and Centers.

Educational Enhancement Trust Fund

The net proceeds from the sale of lottery tickets administered by the Department of Education for the benefit of public education in accordance with the provisions of the Florida Public Education Lottery Act (FS Chapter 24). This fund is also referred to as the Lottery Trust Fund.

Education Estimating Conference

An appointed committee that develops official information relating to the state public educational system, including forecasts of students enrollments, fixed capital outlay needs, and the Florida Education Finance Program formula needs.

Electronic Data Process (EDP) Services

An expenditure category for services provided by or to state agencies or the judicial branch, which services include, but are not limited to, systems design, software development, or time-sharing by other governmental units or budget entities.

Enrollment Increase

The number of Full Time Equivalent students (FTEs) over the number currently funded in the Legislative Budget Request.

Established Position

An authorized position which has been classified in accordance with a classification and pay plan as provided by law. (FS 216.011 - 1983)

Executive Service

Non-tenured administrative A & P employees who report directly to the President and who are primarily responsible for or significantly involve in policy making. Incumbents serve at the pleasure of the President with no expectation of employment beyond a 60 days notice of termination. The Chancellor of the State University System of Florida determines eligibility based upon recommendation by the University President(s).

Expenditure

The creating or incurring of a legal obligation to disburse money. (FS 216.011 - 1983)

Expenditure Analysis

A document which reports the actual expenditures (fiscal and personnel) for the fiscal year ending the previous June 30 and includes total expenditures from all sources and distinguishes costs for masters and doctoral programs as well as direct, indirect, and full cost data.

Expense

See Operating Expense (OE).

Expenditure Category

Broad groupings of expenditures into salary, other personal services (OPS), operating expense (OE), operating capital outlay (OCO), fixed capital outlay (FCO), and electronic data processing services (EDP), etc.

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F

Faculty

University personnel whose primary duties are instruction, research, public service, academic administration, and academic advisement.

Fee

The money paid by a student depending upon his/her credit hour load and academic level.

Finance Self Service

the web interface that will allow users to perform designated financial operations and procedures in a more user-friendly environment than that of INB.

Fiscal Year (FY)

The twelve (12) month period running from July 1 to June 30, both dates inclusive. The State University System operates on this basis. (FS 216.011 - 1983)

Fixed Capital Outlay (FCO)

Real property (land, buildings including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use and including operating capital outlay necessary to furnish and operate a new or improved facility. (FS 216.01 - 1983)

FOAPAL

See Fund, Organization, Account, Program, Activity and Location

Full-time Equivalent (FTE) Position

A full-time position (employee) for budgetary purposes (80 hours bi-weekly).

ull-Time Student Equivalent (FTE)

A workload measure based on credit hours generated for each term divided by the appropriate undergraduate or graduate divisor. In Fall or Spring term, one FTE is equivalent to 15 credit hours at the undergraduate level or to 12 credit hours at the graduate level. In the Summer term, an FTE is 10 credit hours at the undergraduate level or 8 credit hours at the graduate level.

Fund

a six-character code that identifies a self-balancing set of accounts and identifies ownership. For funding sources other than grants and contracts, the fund code in Banner represents information similar to the ledger used in SAMAS. Each grant or contract in Banner is assigned a separate fund code to identify the funding source. When performing budget queries for inception-to-date information on grants, the fund code becomes the grant code.

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G

General Revenue Fund

Funds raised through the taxing power of the State.

Governor's Budget Recommendation

The recommended budget for the next fiscal year submitted to the Legislature for consideration based upon the judgment and conclusions of the Governor. It is divided into two sections, one of which is operations and the other fixed capital outlay.

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H

Headcount

Refers to the number of students regardless of course-load. A student taking only one (1) credit hour as his/her entire load would be counted as one headcount student.

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I

I&R (Instruction and Research)

A program component which contains the objective of transmitting knowledge, skills and competencies which allow eligible individuals to become practicing professionals or to pursue further academic endeavors, and to enhance the store of knowledge and technology. This program component when viewed in the Legislative Budget includes those activities previously referred to as Institutes and Research Centers which provides for organized programs of research, pubic service, library support and development which enhance the acquisition and dissemination of knowledge and technology in all disciplines and are know as Type I centers.

Incidental Income

Income derived from student fees and other miscellaneous revenue which is used along with general revenue and lottery dollars to fund the E&G budget.

Index

a six-character code used in Banner as a shortcut to the fund, organization, and program code. The index is entered into the system when recording transactions and performing queries. When the index is entered, the system retrieves the fund, organization, and program codes that correspond to the index. For most SAMAS accounts, the Banner index will be very similar to the account used in SAMAS

Information Resource Request (IRR)

A request that applies to the purchase of all computing hardware that costs $500 or more and any substantial computing software. Such request(s) must be approved by the University's Information Resource Manager.

Institutes and Research Centers (I&RC)

A program component with objectives to provide organized programs of research, public service, library support and development which enhance the acquisition and dissemination of knowledge and technology in all disciplines. Only Type I institutes which have formally established by the BOR and involve more than one university in the SUS of Florida are included (examples are Florida Institute of Education and Small Business Development Center).

Institutional Support

Broadly defined category which involves the administrative and general function, and the plant operations and maintenance function.

Instruction and Research (I&R) Data File

Data related to the instruction and research activities for each institution.

Intercollegiate Athletics

A budget entity which contains revenues derived from student athletic fees that each university is authorized by BOR rule to collect as a component of the mandatory fee schedule and from tickets sales.

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L

Lapse

Unspent salary appropriation which is generated primarily by vacancies in established positions during the fiscal year. A number of positions must remain vacant because the university is not allocated enough salary dollars to support all of the allocated positions.

LAS/PBS

An automated planning and budgeting subsystem of the Florida Fiscal Accounting Management Information System which provides budget formulation, monitoring, evaluation, planning capabilities and the automated development of the Appropriations Act, Letter of Intent, and proviso language.

Legislative Appropriations Act

Authorization of the Legislature for the expenditure of amounts of money by an agency for stated purposes in the performance of the functions it is authorized by law to perform. (FS 216.011 - 1983)

Legislative Budget

A request to the Legislature, filed pursuant to Section 216.023, or supplemental detailed requests filed with the Legislature, for the amounts of money such agency or branch believes will be needed in the performance of the functions that it is authorized, or which it is requesting authorization by law, to perform (FS 216.011 - 1983).

Library

One of the functional categories of the E&G budget which deals primarily with the acquisition, cataloging, referencing and circulation of library books, journals, and periodicals.

Line Item

A specific item within an Operating Budget.

Local Funds

Budget entities which contain operating resources for Student Activity, Intercollegiate Athletics, Concessions, and Student Financial Aid & Scholarships.

Location (Currently used by Sponsored Research only)

A six-digit code used to specify the assigned physical location of an asset being purchased or the location of a transaction that is different from the normal location of the organization. This code is optional and will be used primarily for fixed asset expenditures.

Lump-sum Appropriation

Funds appropriated to accomplish a specific activity or project which must be transferred to one or more appropriation categories for expenditure. (FS 216.011 - 1983)

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O

Object Code

A sub-category within each expenditure category which is coded to correspond to a specific object of expenditure.

OCO (Operating Capital Outlay)

Equipment, fixtures, and other tangible personal property of a non-consumable and non-expendable nature, the value or cost of which is $999.99 or more and the normal expected life of which is 1 year or more; and hardback-bound books not used for general circulation with a value or cost of $100 or more, or hardback-bound books used for general circulation with a value of $25 or more.

OE (Operating Expense)

The usual, ordinary, and incidental expenditure by an agency; including, but not limited to, such items as contractual services, commodities and supplies, current obligations and fixed charges, and excluding expenditures classified as operating capital outlay (OCO).

Operating Budget

The University's plan for utilizing the resources available through direct appropriation by the Legislature, by System allocation, or from local sources.

OPS (Other Personal Services)

The compensation for services rendered by a person who is not a regular or full-time employee filling an established position. This definition includes, but is not limited to, services of temporary employees, student or graduate assistants, persons on fellowships, part-time academic employees, board members, and consultants and other services specifically budgeted by each agency in this category. (FS 216.011 - 1983)

Organization

A six-character code that identifies a unit of budgetary responsibility and/or departments within an institution. It is normally used to define "WHO" spends the money. Organization codes are arranged in a hierarchy similar to the Executive Unit, Division, and Department structure in SAMAS. The lowest level in the organization hierarchy in Banner represents information that is similar to the account number in SAMAS

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P

PAF (Personnel Action Form)

Form used to initiate requests for personnel and payroll actions for Regular Faculty, A & P, and University Support Personnel Service (USPS) employees as well as for OPS and Student and Graduate Assistants.

Part-time Position

A position authorized for less than 80 hours bi-weekly. (FS 216.011 - 1983)

Part-time Student

An arbitrary distinction made for those students who enroll for fewer than twelve (12) undergraduate or nine (9) graduate credit hours per semester.

Pay Grade

Pay ranges for a specific position classification, used primarily with the classification and pay plan for A&P and USPS employees.

Pay Plan

A document which formally describes the philosophy, methods, procedures, and salary schedule for compensating employees for work performed. (FS 216.011 - 1983)

Person-year

That effort which equals one FTE of assigned workload during any 52 consecutive weeks. (F.A.C. 6c-5.111)

PO&M (Plant Operations and Maintenance)

Area with the overall responsibility for the operation and maintenance of the physical structure of the University.

Position

The work, consisting of duties and responsibilities, assigned to be performed by an officer or employee. (FS 216.011 - 1983)

Position Number

The five or six digits identification number assigned to an established position by the Budget Office. (FS 216.011 - 1983)

Program

a two-character code that identifies a function and enables the institution to establish a method of classifying transactions across an organization.

Program Component

An aggregation of generally related objectives which, because of their special character, related workload and interrelated output, can logically be considered an entity for purposes of organization, management, accounting, reporting, and budgeting. The following are examples of major components:

• Instruction and Research (I&R)
• Institute and Research Centers (I&RC)
• Administrative Direction and Support Services (ADSS)
• Student Services (SS)
• Plant Operation & Maintenance (PO&M)
• Library/Audio Visual Service (LIB/AV)

Proviso

Language that qualifies or restricts a specific appropriation item(s) and which can be logically and directly related to the specific appropriation.

Purchase Order

A business form that is generated by the University Purchasing Department to a vendor/supplier as a written authorization for the purchase of goods and services.

Purchase Requisition

A business form prepared by University departments and sent to the University Purchasing Department requesting the purchase of goods and services of needed items.

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R

Rate

The annual amount of pay, not including benefits for a person filling an established position. The University cannot exceed its allocated rate.

Reclassification

The changing of an established position in one class in a series to the next higher or lower class in the same series or to a class in a different series which is the result of a natural change in the duties and responsibilities of the position. (FS 216.011 - 1983)

Release

Refers to the release of funds to the University. Generally, this is on a quarterly basis for the E&G budget and an annual basis at the start of the fiscal year for the Auxiliaries and C&G budget entities.

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S

Salary

Cash compensation for services rendered for a specific period of time. (FS 216.011 - 1983)

Salary Category Details File (SCDF)

Previously referred to as the Authorized Position File (APF). This data file contains personnel and resource information related to individual employees and the utilization of personnel resources.

Salary Rate

See rate.

Salary Schedule

An official document which contains a complete list of classes and their assigned salary ranges.

SAMAS (STATE AUTOMATED MANAGEMENT ACCOUNTING SYSTEM)

A subsystem of the Florida Fiscal Accounting Management Information System (FFAMIS).

Special Category

Amounts appropriated for a specific need or classification of expenditures. (FS 216.011 - 1983). Included in this category are Student Fee Waivers, Student Financial Aid, Library Resources, Police Salary Incentive Payments, and Special Maintenance.

State Agency

or agency means any official, officer, commission, board, authority, council, committee, or department of the executive branch, or the judicial branch, of State government.

State Statutes

Applicable laws and regulations as provided by the legislature for the orderly business and activity of the State of Florida.

State University

Institution of higher education and part of the State University System of Florida.

Student Activity Budget

Budget entity whose source of funds is the activity and service fee assessed to students on a per credit hour basis.

SUS

State University System of Florida.

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T

Title of Position or Class of Positions

The official name assigned to a position or class of positions. (FS 216.011 - 1983)

Transfer

See budget transfer.

Trust Fund

See Incidental Income. May also refer to auxiliary trust and C&G trust funds.

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U

University

See State University.

University Carry Forward

Any unexpended E&G funds not exceeding 5% of the current-year approved operating budget may be carried forward by the university in accordance with Section 240.272 of Florida Statutes.

University "Division"

A segment of the University's operation that is headed by the President or one of the four University Vice Presidents. They are: President's Office, Academic Affairs, Administration and Finance, Student Affairs and University Relations.

University Support Personnel System (USPS)

Personnel covered under the University Support Personnel System classification and pay plan administered by the Board of Regents.

Upper Level

That level of students who have completed freshman and sophomore years.

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