Glossary - A to Z
Administrative Overhead (AOH)
An annual charge for administrative services to units that generate some or all of their budgets from income producing or revenue producing activities. The current assessment rate is two percent of income generated from outside the campus.
An additional identified amount paid to a faculty member who is serving in an administrative capacity, such as Dean or department chairman.
Allocation Note Book (ANB) reconciliation database
A database used in working budget preparation to collect updates to the base budget from the previous year. These updates reflect changes to the filled base, such as employee turnover, new hires, notice of non-reappointment, retirements, etc and merit allocations. The primary functions of the database are 1) to track the movement of monies from one ARSP and/or category to another (The database, which was once kept in a 3-ring binder/notebook logs the funds that are provided as part of administrative commitments/enhancements made by one area to another.) ; and thereby 2) verify that the totals appearing on the BCP database are consistent with expected control totals.
Annual Budget Request (ABR)
The budget submitted by each state agency, including the University of Kansas – Lawrence Campus, to the State Division of the Budget to request state funding for the next Fiscal Year.
A field that allows users additional reporting functionality between Area of responsibility (ARSP) and cost center levels. The appropriation budget expenditure categories are broken down into three accounts which are salaries, fringes and OOE.
Area of Responsibility - Primary (ARSP) -3 digit
A code to uniquely identify the departments (and/or cost centers) under the control of a senior administrator (a vice provost, academic dean, or position of greater/equivalent responsibility). o May contain 3 to 5 significant characters (or digits). o The Primary ARSP denotes a level of accountability at which:
- year-end expenditures are tracked and monitored
- budgetary allocations are made by the provost or chancellor
- sign-offs for HR actions and payroll transactions are approved.
Area of Responsibility - Secondary (ARSP) -5 digit
A code to categorize the departments (and/or cost centers) within a Primary ARSP for which budgetary allocations are made by a more senior administrator (a vice provost, academic dean, or position of greater/equivalent responsibility). The groupings are made at the discretion of the senior administrator, and in example, groupings may include a collection of departments that report to an associate dean or associate vice provost; OR departments that perform similar functions; OR a group of departments with some other affinity as determined by the Primary ARSP, etc.
Area of Responsibility - Tertiary (ARSP)
Another code to further categorize the departments (and/or cost centers) within a Secondary ARSP for which budgetary allocations are made by a more senior administrator (a vice provost, academic dean, or position of greater/equivalent responsibility). The groupings are made at the discretion of the senior administrator, and in accordance with their reporting needs. For example, groupings may include a collection of departments that report to an associate dean or associate vice provost; OR departments that perform similar functions; OR a group of departments with some other affinity as determined by the secondary ARSP, etc.
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Appropriations from the State General Fund to the university are a block grant. The term block grant refers to the fact that the State General Fund appropriation is set independently from the amount to be collected from tuition and fees. The Legislature may increase the block grant from year to year, but does not adjust it to offset changes in tuition revenues.
Budget Collection Process (BCP)
Is an activity coordinated by the Budget Office with significant help from Unit Budgeteers to update the budget file with current salary and funding information for the upcoming budget year. The BCP is typically completed from January to June to be effective in the fiscal year budget beginning July 1.
Budget Cycle (link)
See Operating Budget
Budget Department ID Tree
Budget Department ID Tree (requires DEMIS access)
Budget transfers are the mechanism by which you can move budgeted money is moved from one budget category to another in order to better utilize available dollars. Budget transfers can also be used to increase or decrease the department’s revenue estimate to reflect revised anticipated income. Budget transfers that affect salaries (either positions or pools) or cross appropriations must be submitted to the Budget Office for processing. OOE budget transfers that do not cross appropriations may be done online by the department.
Budget Transfer Form (BTF)
Is a 7 digit number used for tracking and reporting receipts and expenditures, subordinate to an appropriation. Other attributes of the cost center include: PCS code - used to identify the function (e.g. instruction, research, public service, administration) associated with the cost center and ARSP (previously defined).
Course Fees (formerly differential tuition)
Additional tuition per credit hour charged by the following schools and programs in addition to the base tuition rate:
- School of Architecture
- School of Business
- School of Education
- Edwards Campus Programs
- School of Engineering
- Engineering Edwards Campus
- School of Music
- School of Journalism
- Law School
- Masters Level in Business
- School of Social Welfare
- Pharm D Program
- School of the Arts
The current course fees are listed in the Comprehensive Fee Schedule: http://www.registrar.ku.edu/~registr/pdf/CFS_FY2010.pdf
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The Departmental Executive Management Information System (DEMIS), is a password protected web-based planning and management information system for the University of Kansas. There are 5 broad areas of information from DEMIS: General, Academic, Student Administration, HR/Pay, Financial, and User.
Is an entity defined as "the smallest organizational unit of the University recognized by the central administration which has one or more positions, a budget, and sovereignty (meaning the Department has its own mission, authority over its own budget, and authority over its own operations)." Generally, departments will be the lowest level to which budgets are allocated by the University administration. Many units and activities that were assigned department numbers in the legacy system (BACIS) became cost centers because they did not meet this Department definition.
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A 12-month period beginning July 1 and ending June 30 of the following year that is used as the state budget, accounting, and appropriation period.
Employer paid fringe benefit rates paid on salaries.
Full Time Equivalent (FTE)
The percent of time a staff person is appointed to a position in the university. For example, 100% payroll appointment equals 1.0 FTE. 50% payroll appointment equals .5 FTE.
Elements of a budgeted position that may update the HR system when new budget year data are uploaded from NIBS Bud Prep to the Human Resourse / Payroll system (HRSA). Most positions are marked FPJ so that the Funding (account code-fund combo and funding distribution), Position (standard hours), and Job (compensation rate) are updated.
A self-balancing set of accounts. Each fund has its own revenues, expenditures, transfers, assets, liabilities, and a fund balance. A change in fund balance represents the difference between fund additions (revenues and transfers in) and deductions (expenditures and transfers out). A fund balance is identified as the net difference between a fund's assets and liabilities.
A fund that is used as a placeholder. In Budget Preparation, Fund 999 identifies grant-funded positions that are included in the merit process, but are not loaded to Financials or HRSA. In Working Budget, Fund 999 is used to set up zero dollar budgets.
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Tuition (fund 099) collected from students, including Journalism differential tuition (fund 091), Fine Arts differential tuition (092), Education differential tuition (093), Engineering equipment fees (094), Architecture differential tuition (095), Business differential tuition (096), PharmD program differential tuition (097), and Law School differential tuition (098). Required campus fees are not included.
General Use funds
Refers to university funding sources and includes state appropriations, student tuition and interest.
Unique 7-digit code assigned to each job title description and is maintained by HR.
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Bonus payments made to eligible USS employees based on $50 per year of service times the number of years of state service. Minimum eligibility is ten years of state service, and the maximum payment is $1,250 or 25 years of service. Longevity is paid on employee anniversary date.
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New & Improved Budget System (NIBS) is a budget system developed by campus staff to provide budget functionality and data integration with Peoplesoft financial and Human Resource systems
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Is an on-line component of the budget system, that with a single transaction posts transfers of budgeted funds to the New & Improved Budget System (NIBS), KU financial system appropriation and org ledgers.
Other Operating Expenditures (OOE)
Expenditures other than salaries and fringe benefits. Within the Financial system, there are three broad categories of OOE: Equipment, Travel, and Miscellaneous. When the new Fiscal Year budget data are loaded to the Working Budget, amounts budgeted for OOE are “rolled up” in the Miscellaneous category, but expenditures are made using any of the allowed categories.
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Pool ID is a number in the HR/Pay system to assign temporary positions (required) and for some regular positions (lecturers and instructors who are not named in the University Budget) that have the same funding (account code and funding split). They are also used for Additional Payments. This is used to simplify the allocation and tracking of monies by appointing several to one funding source when position allocation is not required. The pools must be associated with a “True HR” Department on the setup table. Some examples University Working Budget or a Budget Summary before a pool can be established.
Program Classification Structure (PCS)
A set of categories and related definitions, which allows its users to examine the operations of a post secondary education institution as they relate to the accomplishment of that institution's objectives. Top level categories include:
- Public Service
- Academic Support
- Student Services
- Institutional Support
- Operations and Maintenance of Plant
- Scholarships and Fellowships
An identification code assigned to a structure to manage various activities:
- Sponsored research grants
- Research contracts
- Construction projects for KUCR
- Internal seed research projects
Regents Center Development Fund (RCDF)
Fund 110, the Regents Center Development Fund, contains tuition revenues generated by increased enrollment at the Edwards Campus. Any tuition receipts for courses taught at the Edwards Campus in excess of a threshold are transferred to the RCDF. The original threshold was the FY 1995 tuition amount attributed to the Edwards Campus. Each year this threshold is adjusted for the rate of tuition increase. Thus, enrollment growth is measured from a static credit hour base.
Restricted use funds are those available for financing operations but the use is dependent upon the conditions under which the funds were received. For example, federal grant funds are restricted and are expended only for the purpose for which they were awarded.
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Is a listing of budgeted salaries for the fiscal year. Due to the timing of Board of Regents approval of tuition rates, salary increases are often delayed past the first pay period of the fiscal year. The printed operating budget lists cash salaries paid during the fiscal year. The cash salary is less than the budgeted salary if there is a delay in increase because it does not include merit applied to the initial pay periods. A limited number of salary rosters are printed as a historical record of annualized budgeted salaries.
The Scenario field, when added to the cost center-fund account code, further identifies the source of KU Endowment funding.
The concept of shrinkage is based on the notion that not all dollars budgeted for salaries will be spent due to position vacancies, turnover, leave without pay, and other personnel transactions. The amount of shrinkage for a fiscal year is typically calculated by applying a predetermined percent to salary dollars. Although the shrinkage calculation has changed over time, the underlying principles have not. The state funds salaries net of shrinkage. Because university departments “paid” the shrinkage requirement on a permanent basis (between FY 1998 and FY 2000), the university’s operating budget no longer includes the shrinkage adjustment. However, since the concept still exists at the state level, shrinkage is included in the Annual Budget Request (ABR).
State General Fund (SGF)
The State’s fund for revenues not earmarked for special purposes. It is used to finance governmental operations not provided for by other funds. The principal revenue sources for the State General Fund include individual and corporate income taxes, sales taxes, severance and excise taxes, and interest earnings
Summer periods are a mechanism used to budget pay amounts for faculty outside the 272-day academic year.
- PO1 Appt after Academic year: 14 days
- PO2 Appt after Academic year: 15 days
- PO3 Appt after Academic year: 21 days
- PR1 Appt before Academic year: 14 days
- PR2 Appt before Academic year: 15 days
- PR3 Appt before Academic year: 35 days
- PR4 Appt before Academic year: 39 days
- POX Exception Summer Appt: after Academic year
- PRX Exception Summer Appt: before Academic year
Twenty Seventh (27th) Pay Period
Entities that are on bi-weekly payroll, such as the University of Kansas and all state agencies of the State of Kansas, experience an extra pay period every 14 years due to how pay periods fall in the fiscal year. KU and other state agencies experienced a 27th pay period in FY2006.
Because KU’s base budget includes 26 pay periods and no accrual is made for this extra day, the 27th period is not funded. In the 2005 session, the Legislature approved a bill to direct all state agencies to annually pay into a fund to cover the general use funded obligations for the 27th pay period when it occurs. Restricted use funded obligations must be covered by the revenue generated by the units.
University BUDget System (UBUD)
UBUD is a web-based reporting system that allows the user to track budgeted dollar amounts, budgeted FTE, current expenditures, budget transfers, and forecasted dollar need to fiscal year-end by individual positions and pool IDs.
The budget office coordinates approval of vehicle purchases for the Lawrence campus. Contact Budget Management and Fiscal Services at 785-864-3136 with questions.. State of Kansas vehicle policy information is available on their website.
Working titles are only to be used if different than the official Job Code and are subject to HR approval.
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A process whereby each ARSP’s prior year expenditures from general use funds are compared to budget allocations, and funds are added or subtracted from the current year. For funds 003 and 099, underspent funds are returned to the unit or overspent funds are subtracted from the current year budget. For fund 110 prior year earnings from Edwards Campus tuition growth are calculated and the current year is adjusted. For each school with differential tuition, carry forward amounts from the prior year are transferred to their ARSP for current year spending.
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