Auxiliary Glossary
Account – in Banner, 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.
Accounted Budget - Original Budget plus or minus any Budget Adjustments. Total of all
budget transactions.
Adopted Budget - Original budget allocation given at the beginning of the Fiscal Year.
Adjusted Budget - Original Budget plus or minus any Budget Adjustments.
Alternative FICA –This Plan offers government entities the opportunity to provide a
retirement savings program to their part-time, temporary and seasonal employees while
eliminating the costs associated with matching Social Security (FICA) employer
contributions. At UNF, this affects non-student OPS only (including adjuncts) –
employee contributions go to 403b plan instead of social security, which UNF will not
need to match, as allowed by IRS 3121B. Although the University does not match Social
Security (6.2%), the University continues to pay Medicare (1.45%).
Auxiliary – a self-supporting entity deriving its business entirely from the sale of goods
and services. This includes, but is not limited to, food service, printing and duplicating,
bookstore, parking, and student housing.
Auxiliary Funds – unrestricted current funds from self-supporting entities supported
primarily by fees and charges directly related to the cost of goods and services provided.
Example: Housing, Bookstore, Printing & Duplicating, Aquatic Center.
Auxiliary Overhead – An overhead fee is charged to auxiliaries to help defray the cost of
administrative services for the auxiliaries such as purchasing, accounting, information
technology, etc. For 2013-14, the auxiliary overhead rate is 6.5%. Student lab material
auxiliaries and a few specific auxiliaries are exempt from overhead charges.
Auxiliary Oversight Committee (AOC) – Committee that governs and approves auxiliary
activities and budget. The voting members of AOC are the divisional Vice Presidents.
The full committee includes student and staff representation. AOC meets monthly.
Auxiliary Quarterly Report - Report of auxiliary year-to-date activity and projections
through June 30 of fund balance, revenue, expenses and transfers. Report is submitted
periodically. This report is a very useful overview management tool that can be run daily,
weekly or as needed to show trending information.
Available Balance - Remaining Budget left to spend = Total Budget less Actuals less
Commitments.
B09 Budget Transfer - In Finance Self-Service, this process allows end users to move
temporary budget within and between organizations, within the same fund, based on
user’s fund/org security.
Budget Adjustment - Any additions or reductions made to the budget after original
allocation.
Cash – the amount of cash available for the auxiliary at a point in time.
Claim-on-Cash – obligations to cash.
Commitment - equal to the total budget set aside for future obligations. Commitments are
made up of Reservations and Encumbrances.
Credit Hours – Several auxiliary and local funds get funding based on student credit
hours enrolled. In 2013-14 we use 403,000 credit hours for budgeting purposes.
Disbursement – the payment of expenditure.
Encumbrances - funds committed for future payments, usually made through Purchase
Order.
Established Position – an authorized position which has been classified in accordance
with a classification and pay plan structure.
Expenditure – the creating or incurring of a legal obligation to disburse money.
Expenditure Analysis – a document which reports the actual expenditures (salary and
expenditures) for the fiscal year ending the previous June 30 and includes total
expenditures from all sources and distinguishes costs for undergraduate, graduate and
doctoral programs as well as direct, indirect and full cost data.
Expenditure Category – broad groupings of expenditures into salary, OPS, OE, FCO,
EDP, etc.
Expense – See operating expense (OE)
Fiscal Year – the twelve month period running from July 1st to June 30th. SUS operates
on this basis.
Full-time Equivalent (FTE) Position – a full-time position (employee) for budgetary
purposes (80 hours bi-weekly).
Fund – in Banner, a six-character code that identifies a self-balancing set of accounts and
identifies ownership. This code defines “what” the money can be used for and how it is
generated.
Fund – an independent fiscal and accounting unit with self-balancing set of accounts
recording all revenue and expenditures, together with related assets and liabilities, and
changed therein, which are segregated for the purpose of carrying on specific activities or
attaining certain objectives in accordance with special regulations, restrictions or
limitations.
Fund Balance – Auxiliary’s cash position at beginning of fiscal year.
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.
Intercollegiate Athletics – a budget entity which contains revenues derived from student
athletic fees that each university is authorized by BOG rule to collect as a component of
the mandatory fee schedule and from ticket sales.
Initial Budget – Budget approved at Budget Hearings by Auxiliary Oversight Committee.
J09 Expenditure Transfer – In Finance Self-Service, this process allows end users to
move actual non-salaried expenditure items within and between organizations, within the
same fund. This process is for a single line transfer. The journal type J09-(UNF
Expenditure Rule Code) allows the end users to move expenses between expense
accounts, based on user’s fund/org security.
Local Funds – unrestricted current funds containing operating resources for Student
Activity, Intercollegiate Athletics, Concessions, and Student Financial Aid &
Scholarships.
Non-E&G Funds – funds not appropriated by State Legislature, but approved by the
University Board of Trustees to support the mission of the University. Example:
Auxiliary Funds, Local Funds, Contracts & Grants, Grants & Donations.
Operating Expense (OE) – the usual, ordinary, and incidental expenditure by an agency;
including, but not limited to, such items as contractual services, commodities, travel, and
supplies of a consumable nature, current obligations and fixed charges.
Organization – in Banner, a six-character code that identifies a unit of budgetary
responsibility and/or departments within an institution. It is normally used to define the
budgetary unit or department.
Other Personal Services (OPS) – an expenditure category which includes 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 or temporary employees, student or graduate assistants, persons on fellowships,
part-time academic employees, board members, consultants, and other services
specifically budgeted by each agency, or by the judicial branch, in this category.
Personnel Action Form (PAF) – 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 appointments.
Position Number – the six digit identification number assigned to an established position
by the Budget Office.
Projection – Anticipated amounts of revenue, expenditures or transfers. Projections are
usually through June 30.
Rate – the annual amount of pay (base salary), not including benefits, for an established
position.
Reservation - Funds set aside for purchase orders and requisitions regardless of whether a
PO is issued or not.
Revenue – income from a given source.
Revised Budget – change to budget approved by Auxiliary Oversight Committee
Student Activity Budget – budget entity whose source of funds is the activity and service
fee assessed to students on a per credit hour basis.
Student Fee – the money paid by a student depending upon his/her credit hour and
academic level.
Transfer-In and Transfer-Out - Cash transfer from one auxiliary to another. In Banner
accounting, transfers are treated similar to expenses. Transfers-Out reduces cash like an
expense. Transfer-out is recorded as a positive (similar to expense). Transfers-In
increases cash, opposite of expense. Transfer-in is recorded as a negative (similar to an
expense-refund when a purchased item is returned).
University Board of Trustees (UBOT) – Each of the eleven state universities has a 13member Board of Trustees responsible for cost-effective policy, implementing and
maintaining high-quality education programs consistent with the university’s mission,
performance evaluation and developing a process meeting state policy, budgeting, and
education standards. 11 members are appointed by the Governor (6) and by the Board of
Governors (5), subject to Senate confirmation. The remaining two members are the chair
of the faculty senate or the equivalent; and the president of the university’s student body.
Year-to-Date - year-to-date activity. Represents actual revenue and expenditures posted.