Acronyms & Definitions

  • Campus Organizations

    Organization

    Name

    Budget Model Designation

    ACSEN

    Academic Senate      

    Service Provider - Acad & Research Support

    BAS

    Auxiliary Administration

    Self-Supporting/Auxiliary

    BAS

    Bookstore

    Self-Supporting/Auxiliary

    BAS

    Business & Financial Services

    Service Provider - Administration

    BAS

    Dining

    Self-Supporting/Auxiliary

    BAS

    Early Childhood Services

    Service Provider - Administration

    BAS

    Enterprise Risk Management

    Service Provider - Infrastructure

    BAS

    Fleet Services

    Recharge

    BAS

    Housing         

    Self-Supporting/Auxiliary

    BAS

    Human Resources

    Service Provider - Administration

    BAS

    Logistics Services (Storehouse)

    Recharge

    BAS

    Printing & Reprographics

    Recharge

    BAS

    Transportation & Parking Services

    Self-Supporting/Auxiliary

    BAS

    UCR Card

    Self-Supporting/Auxiliary

    BAS

    VC Administration Units

    (Campus Business Support Services)

    Service Provider - Administration  

    BCOE

    Bourns College of Engineering

    Academic

    CHAN

    Chancellor

    Service Provider - Administration

    CHASS

    College of Humanities, Arts, & Social Sciences

    Academic

    CNAS

    College of Natural & Agricultural Sciences

    Academic

    FPDCS

    Architects & Engineers

    Recharge

    FPDCS

    Facilities Services

    Service Provider - Infrastructure

    GRAD DIV

    Graduate Division

    Service Provider - Student Support

    GSOE

    Graduate School of Education

    Academic

    IA

    Intercollegiate Athletics

    Service Provider - Student Support

    ITS

    Information Technology Solutions (formerly C&C)

    Service Provider - Infrastructure

    LIB

    University Library

    Service Provider - Acad & Research Support

    P&B

    Faculty Housing

    Self-Supporting/Auxiliary

    P&B

    Planning & Budget

    Service Provider - Administration

    PDC

    Palm Desert Center

    Service Provider - Infrastructure

    PROV

    Academic Personnel

    Service Provider - Acad & Research Support

    PROV

    Enrollment Management

    Service Provider - Student Support

    PROV

    International Affairs

    Service Provider - Acad & Research Support

    PROV

    Provost/Executive Vice Chancellor

    Service Provider - Administration

    PROV

    Undergraduate Education (includes Summer Session/Univ Writing Program)

    Service Provider - Acad & Research Support

    RED

    Research & Economic Development

    Service Provider - Acad & Research Support

    SOBA

    School of Business Administration

    Academic

    SOM

    School of Medicine

    Academic

    SPP

    School of Public Policy

    Academic

    UNEX

    University Extension

    Self-Supporting/Auxiliary

    VCSA

    Highlander Union Building

    Self-Supporting/Auxiliary

    VCSA

    Student Affairs

    Service Provider - Student Support

    VCSA

    Student Health Services

    Self-Supporting/Auxiliary

    VCSA

    Student Recreation Center

    Self-Supporting/Auxiliary

    UA

    University Advancement

    Service Provider - Acad & Research Support

  • Other Organizations

    Organization

    Name

    ANR

    Agricultural and Natural Resources (UC System-wide Program)

    DANR

    Division of Agricultural and Natural Resources (UC System-wide Program)

    IGPP

    Institute for Geophysics and Planetary Physics (UC System-wide Program)

    UC MEXUS

    UC Institute for Mexico and the United States (UC System-wide Program)

    UCOP

    University of California Office of the President

  • Acronyms

    Acronyms and their meanings

    ACR

    Administrative Cost Recovery

    C&G

    Contracts & Grants

    CBR

    Composite Benefit Rate

    CFD

    Carryforward

    CMF

    Course Material Fees

    COLA

    Cost of Living Adjustment

    DAM

    Debt Affordability Model

    F&A

    Facilities and Administration of Federally Sponsored University Research

    FAU

    Full Accounting Unit

    FIR

    Financial Information Reporting

    FP&A

    Financial Planning & Analysis

    FTE

    Full-Time Equivalent

    GASB

    Government Accounting Standards Board

    I&R

    Instruction & Research

    KPI

    Key Performance Indicator 

    OR

    Organized Research

    PDST

    Professional Degree Supplemental Tuition

    PPS

    Payroll and Personnel System

    S&E

    Supplies & Expenses

    SLA

    Service Level Agreement     

    SLA GC

    Service Level Agreement Governance Committee

    SuperDope

    Payroll reporting tool

    USAP

    University Student Aid Program (Financial Aid)

    UCRFS

    UCR’s Financial System

    UCRFSTotals

    UCRFS reporting tool

  • Other Common Definitions

    Terms

    Definitions

    Account

    Primary identification of a budget/financial transaction. Specific accounts represent balance sheet items, revenue, and expenses. (e.g., Salaries, benefits, travel, equipment)

    Carryforward

    The unexpended balances at the end of the year. For most units, these balances are calculated as: current year budget appropriation less expenditures and legal encumbrances. For self-supporting, auxiliary and other revenue-generating activities, carryforward balances also include revenue.

    Control Functions

    A campus-wide location that contains entries that cannot be assigned to a specific organization and is used to reflect central campus posting of expenses and liabilities (e.g., vacation accruals, eliminated capital), central campus reserves, and miscellaneous budget entries (e.g., scholarship allowance).

    Expenditures

    Resources consumed by the campus for the provision of services and goods.

    Full Accounting Unit

    Fields and values that provide the common ground for identifying budgetary and financial transactions. Often referred to as and FAU.

    Merits

    A type of pay adjustment that is performance based.

    Parity

    A type of pay adjustment to bring about equality of status or position especially in term of pay or rank.

    Permanent Budget

    An approved annualized plan for financial operations.  Funds appropriated on a one-time (temporary) basis such as contracts, grants, and gifts are generally not included in the permanent budget.  The July 1 permanent budget provides the budgetary entries reflected in the July temporary ledger.

    Revenue

    Funds coming to the campus from governmental and private sources for the sales of services or goods.

    Reserves

    Generally used for self-supporting, auxiliary activities or campus-based student fees. These are funds set aside for a specific and future use and typically fall into one of two categories: reserves for equipment and reserves for improvement.  Equipment reserves are accumulated following a standard depreciation schedule for equipment being replaced, whereas improvement reserves can be more subjective. 

    State Support

    A subset of the General/Core Funds that originates from the State of California including funds classified at General Funds, Specific State Appropriations, and Special State Appropriations.

    Temporary Budget

    The current year component of a budget.  This includes the July 1 permanent budget (if the FAU combination is permanently budgeted), any prior year carry-forwards, and any current allocations or adjustments.

  • Components of the FAU

    The complexity of the UCR budget lies in the details. Every budget/financial transaction is categorized by at least four unique components – fund, function, budget category (expense account), and activity (within the organizational hierarchy). A condensed and simplified explanation of each component follows:

     

    Funds

    The major reporting element of the FAU is the fund. UCR has thousands of funds which are clustered into fund groups and typically reported by this standardized Fund Group Category listing.

    • Contract & Grants
    • Endowment Income
    • Federal Appropriations
    • Federal Contracts & Grants
    • General Funds (State/UC/Tuition)
    • Gifts & Endowments
    • Local Government
    • Other
    • Principal Appropriated
    • Private Contracts & Grants
    • Reserves
    • Restricted Gifts
    • Sales & Service
    • Sales & Service-Auxiliary Enterprises
    • Sales & Service-Educational
    • Sales & Service-Other
    • Service Enterprises
    • Special State Appropriations
    • Specific State Appropriations
    • State Agencies
    • Student Fees (excludes Tuition)
    • Summer Sessions
    • University Extension
    • Unrestricted Gifts

     

    Functions

    The function helps to classify budget/financial transactions by general program categories and is necessary for certain reporting requirements. 

    Function Number

    Function Name

    Description

    40

    Instruction & Research

    Includes the budget and expenditures for the activities or programs that are a part of the instructional program (e.g., Chemistry, Psychology, Electrical Engineering, Summer Session, and International Education Programs)

    43

    Academic Support

    Includes budget and expenditures for activities that provide support to the University’s primary missions of instruction, research, and public service (e.g., Academic Administration – Deans, not Department Chairs; Computing, Agricultural Operations, Graduate Division, Shops, and Facility Units)

    44

    Organized Research

    Includes budget and expenditures for activities specifically organized to produce research outcomes whether by individual or project research and institute and center programs (e.g., Ag Experiment Station, Entomology, and CE-CERT)

    60

    Libraries

    Includes budget and expenditures for providing services directly related to the operations of the central library

    62

    Public Service

    Includes budget and expenditures for activities related to non-instructional services beneficial to individuals and groups external to the institution (e.g., community service programs, co-op extension, outreach programs, and conferences)

    64

    Operation of Maintenance of Plant

    Includes budget and expenditures for the administration, supervision, operation, maintenance, preservation, and protection of the university’s facilities and grounds (e.g., janitorial; utility costs; repair and ordinary or normal alterations of buildings, furniture, and equipment; care of grounds, maintenance and operation of buildings and other plant facilities; security; earthquake and disaster preparedness; fire protection; safety; and hazardous waste disposal)

    68

    Student Services

    Includes budget and expenditures for student administration programs as well as other programs that contribute to a student’s emotional and physical well-being and intellectual, cultural, and social development outside of the formal instructional program (e.g., admissions, financial aid, student activities, student health)

    72

    Institutional Support

    Includes budget and expenditures for central executive-level activities concerned with management and long-range planning of the entire university, fiscal operations, activities concerned with community and alumni relations including development and fundraising, as well as logistical activities such as purchasing, printing, and fleet

    76

    Auxiliary Enterprises

    Includes budget and expenditures for entities that exist to furnish goods or services to students, faculty, or staff and are managed essentially as self-supporting activities (e.g., residence halls, food service, parking)

    77-79

    Financial Aid

    Includes budget and expenditures for scholarships and fellowships given as out-right grants to students selected by the University and financed from current funds, restricted or unrestricted

    80

    Provision for Allocation

    Includes only budgetary funds that are held temporarily before allocation to departments (e.g., General Funds for benefit increases)

     

    Budget Category

    The Budget Category is a high-level budgetary classification of revenue or expenditures. Actual revenue or expenditures are posted to one of over nineteen hundred specific Accounts (e.g. Library Fines, Student Fees, Associate Professor Salaries, Disability Insurance, Frozen Food, Out-of-State Airfare, and Electricity) that describe the type of revenue or expense. The expenditure accounts (not the revenue accounts) roll up into Expense Groups. Then, the Expense Groups and Revenue are categorized into Budget Categories. The Budget Category is the level where revenue and expenditures are actually budgeted in the Permanent or the Temporary Budget.

    The following is a list of Budget Categories typically used in reporting:

    • Academic Administration
    • Academic Benefits
    • Academic- Other
    • Academic Salaries
    • Academic Vacation Accrual
    • Amortization/Depreciation
    • Apprentice Appointments
    • Computing
    • Employee Benefits
    • Equipment/Other Inventorial
    • Faculty Appointments
    • Graduate Student Benefits
    • Interest, Food and Staples
    • Librarians
    • Mail Services & Freight
    • Media, Communication
    • Other S&E
    • Other Services
    • Printing & Reprographics
    • Services & Other Expenses
    • Staff Appointments
    • Staff Benefits
    • Staff- Other
    • Staff Salaries
    • Staff Salaries-Non-Perm Funding
    • Staff Stipends/Allows/OT
    • Staff Vacation Accrual
    • Sub-contracts, Facilities
    • Supplies & Expenses or Supplies
    • Travel, Supplies & Materials
    • Unallocated Employee Benefits
    • Unallocated General
    • Unallocated Staff Salaries

    Activity

    The Activity is the most detailed level of the Campus Organizational Structure, which is the reporting hierarchy maintained within the Financial System that provides operational structure for budget & financial transactions. An overview of the Campus Organizational Structure is necessary to define the Activity.

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