Glossary - A to Z

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z


A


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.

Administrative Supplement

An additional identified amount paid to a faculty member who is serving in an administrative capacity, such as Dean or department chairman.

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.

Appropriation

A field that allows users additional reporting functionality between Primary ARSP and cost center levels.

ARSP (also called Primary ARSP)

A 4 digit 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). 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.

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B


Block Grant

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 a special time, typically in the spring, in which each school/unit updates PBCS Planning with salary, fringe and other operating expenses plus appropriate funding information for the upcoming budget year. The BCP timeframe 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 Transfers

Budget transfers are the mechanism by which you can move budgeted dollars from one chartfield string to another in order to better utilize available dollars. All non-project budget transfers must be submitted to the Budget Office for processing into FITC.

Budget Transfer Form (BTF)

Download BTF here

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C


Cost Center

Is a 7 digit number used for tracking and reporting receipts and expenditures, subordinate to an appropriation. Other attributes of the cost center include: program code - used to identify the function (e.g. instruction, research, public service, administration) associated with the cost center and Primary ARSP.

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
  • Masters Level in Business
  • School of Education
  • Edwards Campus Programs
  • School of Engineering
  • Engineering Edwards Campus
  • School of Music
  • School of Journalism
  • Law School
  • Pharm D Program
  • School of Social Welfare
  • School of the Arts

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D


DEMIS

The Departmental Executive Management Information System (DEMIS), is a password protected web-based information system for the University of Kansas. The primary area of information from DEMIS is for Academic student credit hour and enrollment information.

Department

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.

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E


Executive Summary

Is a summary of the Operating Budget by area of responsibility (ARSP), funding and department. PDF copies of the executive summary are available on the Budget Office websiste. Click Here

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F


Fiscal Year

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.

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.

Funding/Position/Job (FPJ)

Elements of a budgeted position that may update the HR system when new budget year data are uploaded from PBCS Planning to HR/Pay. 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.

Fund

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.

Fund 999

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 OAC’s Financials at a Glance dashboard nor HR/Pay.

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G


General Fees

Tuition (fund 099) collected from students, tuition KU Edwards Leavenworth (fund 067), tuition KU Edwards JCERT (068), tuition KU Edwards (069), tuition Education – Everspring (073), tuition Business-Everspring (076), tuition Engineering expansion (084), tuition Business expansion (086), differential tuition Urban Planning (087), technology fee (088), School of Arts differential tuition (089), Social Welfare (090), Journalism differential tuition (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.

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H


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I


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J


Jobcode

Unique 6-digit code assigned to each job title description and is maintained by HR.

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K


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L


Longevity

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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M


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N


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O


Other Operating Expenditures (OOE)

Expenditures other than salaries and fringe benefits.


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P


PBCS

Planning and Budgeting Cloud Solution is a complete planning, budgeting, and forecasting solution developed by Oracle to provide budget functionality and data integration with HR/Pay as well as Oracle Analytics Cloud (OAC) financial reporting.

Pools

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.

Primary Area of Responsibility - Primary (ARSP) - 4 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). 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.

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:

  • Instruction
  • Research
  • Public Service
  • Academic Support
  • Student Services
  • Institutional Support
  • Operations and Maintenance of Plant
  • Scholarships and Fellowships

Project

An identification code assigned to a structure to manage various activities:

  • Sponsored research grants
  • Research contracts
  • Construction projects for KUCR
  • Internal seed research projects


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R


Recon Database

A task form available in PBCS Planning which is used during budget preparation to collect updates to the budget from the previous year. These updates reflect total dollar and fte 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, 2) verify that the totals appearing in the detailed budgets (position/pools/OOE) are consistent with expected control totals.

Restricted Use

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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S


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.

Shrinkage

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

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


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T


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 FY2017.

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.

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U


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V


Vehicle Purchases

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.

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W


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Y


Year-end Settlement

A process whereby each ARSP’s general use fund balances are reviewed. For 099 funds, underspent funds are returned to a unique cost center reserved for each unit that belongs to an area outside their unit. For each school with differential tuition (i.e. course fee funds), carry forward amounts from the prior year are transferred to that same unique cost center in the course fee fund.


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Z


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