State University System of Florida | Board of Governors : Resources

Glossary

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Term	Definition
A
Academic Rank	is a state-wide categorization of faculty positions. Categories include Professor, Associate Professor, Assistant Professor, and Instructor. Academic Year is the time period containing the academic sessions held during consecutive Summer, Fall, and Spring semesters.
Administered Funds	is a program component which includes those funds administered by the Board of Governors - General Office for education programs, medical training, student financial aid, and contract and grant activities of a systemwide nature funded by federal, state or private agencies.
Administrative and Professional (A&P)	is comparable to Instructional and Research Faculty positions, categorization of administrative and professional employees exempted from the Career Service Plan under Section 110.205(2) (f)2.,F.S. (1980).
Administrative Direction and Support Services (ADSS) - E&G	is a program component which includes the administrative, management and support services which assists in the delivery of academic programs of the university.
Administrative Direction and Support Services (ADSS) Division of Colleges and Universities General Office	is the program component which includes administrative support units which assist in the operation of the Board of Governors and the internal management services associated with the delivery of the programs and activities of the universities.
Advanced Graduate	is a graduate student who has been formally admitted to a recognized Doctoral or Post-Master's degree program who has accumulated 36 or more semester credit hours toward his or her degree program or has a Master's degree.
Agricultural Extension Services	include efficient public education programs in agriculture, home economics and related subject matter areas through dissemination and encouragement of practical application of knowledge developed by UF-IFAS and FAMU.
Agricultural Research	includes the organized programs of research and development in the field of agriculture which enhances the acquisition and dissemination of knowledge and technology by UF-IFAS and FAMU.
Allocated Positions	are the staff or faculty employment positions allocated for each fiscal year in the University Operating Budget. An allocated position exists whether it is filled with an employee or not.
Allocation Summary	is a document which contains the allocation of resources to the eleven universities, the Special Units and the Board of Governors General Office in accordance with the General Appropriations Act, the Implementing Legislation Bill, the Legislative Appropriation Workpapers, the Letter of Intent, and the SUS Strategic Plan.
Annual Salary	Rate is the salary to be paid a position on an annualized basis.
Appropriation	is the legal authorization to make expenditures for specific purposes within the amounts authorized in the appropriations act.
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.
Authorized Position	is a position included in an approved budget. In counting the number of authorized positions, part-time positions shall be converted to full-time equivalents.
Authorized Position File	is a data file that contains personnel and resource information related to individual employees and the utilization of personnel resources.
Auxiliary Enterprise is a budget entity which	is comprised of ancillary support units on each university campus. the major activities are student housing, food service, bookstores, central stores, facilities maintenance, and computer support.
B
Base Operating Funds or Estimated Expenditures	is the starting point for the agency legislative budget request or allocation.
Beginning Graduate	is a graduate student who has been formally admitted to a graduate program but who is not an advanced graduate student.
Branches and Centers	Appropriations by the Legislature to the Branches and Centers Lump Sum are used to support educational programs at sites other than the main campus. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
Budget Entity	is the lowest unit to which funds are specifically appropriated in the appropriations act.
C
Categories of Expenditure	are the designations assigned by the State Comptroller to track expenditures, such as salaries, other personal services, expenses, operating capital outlay, etc.
Collective Bargaining	is 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 provided in this part.
Concessions	are the generated resources from various vending machines located about the campuses. Since the methods of operation vary among the campuses, one should not attempt to correlate the level of revenue with the student population. For example, a larger campus might have fewer vending machines because strategically located food service units serve most of its need. Universities operate such locations as extensions of its food services operation, which is accounted for within the auxiliary enterprises budget entity.
Continue Current Programs	is 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	means an appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.
Contracts and Grants	is 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 from zero to five percent for a fiscal year, the university shall receive full funding as allocated. If the actual enrollment for any university is less than the planned enrollment by more than five percent for any 2 consecutive fiscal years, the university's enrollment plan for the next year shall be reduced. If actual enrollment exceeds planned enrollment by more than 5 percent, an explanation of the excess shall be provided with the next year's enrollment plan. the analysis of enrollment conducted for implementing this subsection shall be based on the categories of enrollment used in the educational and general appropriations.
D
Data Processing Services	is 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.
Departmental Account	is the lowest level of accumulation for preparation of the university's Operating Budget such as President's Office, University Controller's Office, Department of Chemistry, etc.
Disbursement	is the payment of an expenditure.
E
Educational and General	is a budget entity that contains resources that provide educational opportunities to the citizens of Florida through instructional programs leading to formal degrees at the baccalaureate, masters, and doctoral levels; research directed toward solving technical, social and economic problems facing the state and nation; and public service programs which apply the expertise of university personnel in solving public problems.
Educational and General	Appropriations by the Legislature are used to support instruction and non-instructional activities, research, public service, academic administration, and Type I Centers. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
Enrollment Increase	is the number of Full Time Equivalent students FTEs over the number currently funded in the Legislative Budget Request.
Established Position	is an authorized position which has been classified in terms of its job and duties and pay plan as provided by law.
Expenditure	is the creation or incurrence of a legal obligation to disburse money.
Expenditure Analysis	is 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 master's and doctoral programs as well as direct, indirect, and full cost data.
Expense	is an expenditure category that covers such items as contractual services, commodities, and supplies of a consumable nature, current obligations, and fixed charges. Payments to other funds or local, state, or federal agencies are included in this budget classification of expenditures.
F
Faculty Practice Plan	is a budget entity which contains data related to the activities for the University of Florida and University of South Florida Health Centers. It is designed to display the financial level of clinical activity in training of students, post- graduate health professionals, and medical faculty.
Faculty Rank	is a state wide categorization of faculty positions. Categories include Professor, Associate Professor, Assistant Professor, and Instructor.
Fiscal Year of the State	is the period of time beginning July 1 and ending on the following June 30, both dates inclusive.
Fixed Capital Outlay	is a budget entity and expenditure category which includes the resources related to 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 furniture and equipment necessary to furnish and operate a new or improved facility, when appropriated by the Legislature in the fixed capital outlay appropriation category.
Florida Accounting Information Resource Subsystem (FLAIR)	is the state system used for tracking revenue and disbursement activities within the state agencies.) Historical information from this file -- prior year expenditures -- is used as the initial point of developing a Legislative Budget Request and is also used as a comparison point in the approval of an Operating Budget.
Florida Institute of Phosphate Research	In 1979, the Florida Institute of Phosphate Research was created, pursuant to the provisions of Section 378.101, Florida Statutes. the Institute was established to: 1) conduct environmental studies related to radiation and water consumption, or other environmental effects of phosphate mining and reclamation on the health, safety, and welfare of the citizens of the State; 2) conduct a comprehensive study of reclamation alternatives and technologies in the phosphate mining or processing industry, including wetlands reclamation; 3) conduct a thorough study of phosphate clay disposal and utilization as a part of phosphate mining; and 4) establish methods for better and more efficient phosphate recovery mining and processing that is most beneficial to the economy, environment, and welfare of the citizens of the State. the Institute is located in Bartow, Florida, and is directed by a five-member board of directors appointed by the Governor.
Florida Institute of Phosphate Research	is an institute created to conduct studies related to phosphate mining and reclamation on the health, safety, and welfare of the citizens of the state. It is housed at USF.
Florida Office for Campus Volunteers	In 1990, the Florida Office for Campus Volunteers was established at Florida State University. the Office serves to raise the awareness and participation of students attending Florida's public and independent postsecondary institutions in community-based volunteer programs.
Florida State University Medical School (FSU-MS)	Appropriations by the Legislature to the Medical School Lump Sum are used to support educational programs for the new FSU medical school. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
Front End Funded Programs	are academic programs which will receive front end funding for planning and implementation for three years. During the fourth year, the recurring portion of the funds and associated positions in the Instruction and Research Program Component will be deducted. the enrollment associated with these programs will then become part of the enrollment workload issue for generating funds and positions to continue the programs.
Full-time Equivalent (FTE) Enrollment (Annualized)	A workload measure based on credit hours generated for each term divided by the appropriate undergraduate or graduate divisor. In Fall or Spring term, an 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.
Full-Time Student	is a graduate student enrolled for 9 or more semester credit hours in a term, or an undergraduate student enrolled for 12 or more semester credit hours in a term.
Full-Time-Equivalent (FTE) Faculty	is a budgetary term that represents one full-time faculty position. (Note that two people each serving in half-time faculty positions would together equal one F.T.E. faculty.)
Fund	is a cash account which receives monies from designated sources such as the following: General Revenue Fund - state revenues Educational Enhancement Fund - lottery receipts Trust Funds - receipts from designated sources such as student fees, federal sources, etc.
G
General Appropriations Act and Summary Statement of Intent is	a document developed pursuant to Section 216.77(1), Florida Statutes, the Chairmen of the House and Senate Committees on Appropriations jointly transmit a General Appropriations Act and Summary Statement of Intent to the Governor, State Comptroller, and Auditor General. the summary document compares the Governor's Budget Recommendations to the funds appropriated for the fiscal year. the Appropriations Act and intent documents are to be considered the approved operating budget for operational and fixed capital outlay expenditures for each state agency.
Graduate Fee Waivers	Appropriations by the Legislature for graduate assistant fee waivers are used to fund graduate and fellowship fee waivers granted by the universities. the graduate assistant fee waivers are provided to students based on graduate credit hours taken and the number of hours worked.
Grants and Aids	are contributions to units of governments or nonprofit organizations to be used for one or more specified purposes, activities, or facilities. Funds appropriated under this category may be advanced.
Gross Square Footage (GSF)	is the sum of all areas on all floors of a building included within the outside face of its exterior walls.
H
H. Lee Moffitt Cancer Center	Appropriations by the Legislature to the H. Lee Moffitt Cancer Center Special Category are provided in support of the operations of the Center. Pursuant to the provisions of Section 240.512, Florida Statutes, the H. Lee Moffitt Cancer Center and Research Institute provides hospital facilities and personnel in support of teaching and research programs conducted by the University of South Florida.
Headcount Faculty	is the number of individual persons who are members of the faculty. Includes both part-time and full-time individuals.
I
Institute of Food and Agricultural Sciences (IFAS)	is a program component and a unit of the University of Florida which provides instruction, research and cooperative extension support in Florida's agricultural and related industries.
Instruction and Research	is 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, public service, library support and development which enhance the acquisition and dissemination of knowledge and technology in all disciplines and are known as Type I Centers.
Instruction and Research Data File	consists of data related to the instruction and research activities for each institution.
Intercollegiate Athletics	is a budget entity which contains revenues derived from student athletic fee that each university is authorized by Board of Governors rule to collect as a component of the mandatory fee schedule and from ticket sales. the UF athletic program is operated by a not-for-profit corporation rather than as an organizational unit of the university as are the other universities' intercollegiate athletic programs. the corporation also manages the athletic booster contributions, which is a major reason for the significant difference in the size of its budget, i.e., booster contributions at the other universities are collected and expended through an entity certified by the Board of Governors as a direct support organization (DSO).
L
Legislative Budget Request	is the formal document sent to the Legislature, filed pursuant to s. 216.023, F.S., 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.
Legislative Workpapers	contain the detailed legislative intent, in the form of computerized workpapers (D-3A's) for each department (agency), is provided through computer releases and reflects the Agency's Request, Governor's Recommendations, and the Legislative Appropriations. these computerized workpapers also identify those appropriations designated as nonrecurring.
Level of Student	is the student's level of progress toward a degree. Freshmen and Sophomore students are categorized in the Lower Level; Junior and Senior students are categorized in the Upper Level; Graduate students are categorized in the Graduate Level.
Libraries/Audio Visual	is a program component which includes the acquisition, organization, maintenance and control of library materials in order to facilitate their use by students, faculty and other Florida citizens.
Library Resources	is an expenditure category used to request and expend funds related to books and other library materials.
Library Resources	Appropriations by the Legislature for Library Resources are expended on books, resource materials, software systems, book binding, and memberships to library systems.
Local Funds	are budget entities for the universities which contain operating resources for Student Activity, Intercollegiate Athletics, Concessions, and Student Financial Aid, and Self-Insurance Programs.
Lower Division Student	is a student who has earned less than sixty semester credit hours.
LRPP	is the Long-Range Program Plan developed using joint instructions provided by the Legislature and the Executive Office of the Governor.
Lump-Sum Appropriations	are funds appropriated to accomplish a specific activity or project which must be transferred to one or more traditional appropriation categories for expenditure.
M
Major Gifts Trust Fund
N
Net Assignable Square Feet (NASF)	is the sum of all areas on all floors of a building that can serve an occupant or specific use.
New Space, as it relates to the Legislative Budget Request	is associated with new buildings or additional square footage scheduled to become operational during the upcoming fiscal year for which operating funds and employees are needed. A system formula is used in determining the dollars and positions to be requested for "new space".
Non-Tenure Earning	are those non-tenured faculty whose position does not provide for the possibility of attaining tenure.
O
Operating Budgets	are documents which detail the university's planned use of the funds and position which have been appropriated or approved for expenditure during a fiscal year. Operating Budget are submitted to the Board of Governors for approval.
Operating Capital Outlay	is the expenditure category which includes equipment, fixtures, and other tangible personal property of a non-consumable and nonexpendable nature, the value or cost of which is $5,000 or more to agree with the revised regulation.
Original Approved Budget	means the approved plan of operation of an agency or of the judicial branch consistent with the General Appropriations Act or special appropriations acts.
Other Personal Services	is an expenditure category which includes the compensation for services rendered by a person who is not a regular of 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, and consultants and other services specifically budgeted by each agency, or by the judicial branch, in this category.
Out-of-State Fee Waivers	Appropriations by the Legislature are used to fund out-of-state fee waivers granted by the universities. the funds support undergraduate students, graduate assistants, and fellowships. the out-of-state fee waivers are provided to students based on credit hours taken and the number of hours worked.
P
Part-time Student	is a graduate student enrolled for less than 9 semester credit hours in a term, or an undergraduate student enrolled for less than 12 semester credit hours in a term.
Personyear	is a budgeting term calculated and based on a position budgeted in twelve months of activity and full-time portion of effort (1.0 FTE.)
Physical Plant Management	is a program component which ensures that safe, adequate and proper facilities are available for use by students, faculty and staff; establishes an energy management function and improves the efficiency of cooling and heating systems through scheduled maintenance.
Price Level Increases	the percentage of increase is generally based on the current year Consumer Price Index (CPI) and applied to the appropriated base by category.
Prior Year Adjustments	are the adjustments that are made to the current year allocation to reverse or establish actions that occur for a single year and correspond to the estimated expenditure in the budget request.
Program Component	is the structure used to build a Budget Entity and includes 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.
Proviso	is language that qualifies or restricts a specific appropriation item(s) and which can be logically and directly related to the specific appropriation.
R
Replacement Equipment	is the request for funds which is based on the current year end, June 30, inventory values. Adjustments are made based on the age of the equipment, and replacement equipment is requested on an anticipated life cycle for each type of equipment.
S
Salary Annualization	means the full-year funding for those positions initiated after July 1st of the previous year and provides funds for the full-year funding for salary increases or fringe benefits initiated after July 1st of the previous year.
Salary Increase	means the rate and funds to enhance the current base rate of employees.
Self-Insurance Programs	provide fire insurance, workmen's compensation, and general liability insurance coverage by the State of Florida. Prior years' claim data along with university statistics regarding campus size and numbers of employees are used by the Department of Insurance in determining each individual university's insurance assessments. these amounts are included in the State University System's Legislative Budget Request.
Special category	includes amounts appropriated for a specific need or classification of expenditures.
Student Financial Aid	Appropriations by the Legislature for student financial aid are used to support need and merit based student grants, scholarships, and loans to provide access and attract high achieving and talented students.
SUS Strategic Plan	reflects the plan for the State University System of Florida. It incorporates and facilitates planning and decision-making and focuses resources on issues of greatest need; it also provides a framework within which each university can develop uniquely and as an element of a cohesive, integrated university system, fully responsive to the needs of the citizens of Florida.
T
Tenure	is a condition attained by a faculty member through highly competent scholarly activities which assures the faculty member security of employment and immunity from reprisals or threats due to an intellectual position or belief which may be unpopular and which guarantees annual reappointment for the faculty member until voluntary resignation, retirement, or removal for adequate cause.
Tenure-earning	are those non-tenured faculty who are in a position which allows them the possibility of attaining tenure.
Trust Fund for Major Gifts	is the Trust Fund established in the State Treasury for Eminent Scholars provided the opportunity to each state university to match and receive challenge grants to create endowments to support libraries and instruction and research programs. the Trust Fund includes funds for major gifts and endowed chairs.
Type I	is a classification system used by the American Association of University Professors. these institutions are characterized by a significant level and breadth of activity in and commitment to doctoral-level education as measured by the number of doctorate recipients and the diversity in doctoral-level program offerings. Included in this category are those institutions which grant a minimum of 30-doctorate level degrees annually. these degrees must be granted in 3 or more doctoral-level programs.
Type II	is a classification system used by the American Association of University Professors. these institutions are characterized by diverse post-baccalaureate programs (including first professional), but do not engage in significant doctoral-level education. Specifically, this category includes institutions not considered specialized schools in which the number of doctoral-level degrees granted annually is fewer than 30 or in which fewer than 3 doctoral-level programs are offered. In addition, these institutions must grant a minimum of 30 post-baccalaureate degrees annually and either grant degrees in 3 or more post-baccalaureate programs or, alternatively, have an interdisciplinary program at the post-baccalaureate level.
U
Unclassified Student	is a student not admitted to a degree program.
University of Florida Health Sciences Center (J. Hillis Miller Health Center)	is a program component which serves to provide accredited programs for training medical doctors, dentists, nurses, pharmacists, veterinarians, and specialists in various health related professions. Support for the instruction and research function is provided through patient care experiences at ambulatory care centers and four affiliated hospitals, including Shands Hospital.
University of Florida Health Sciences Center (UF-HSC)	Appropriations by the Legislature to the Health Sciences Center Lump Sum are used to support educational programs for training medical doctors, dentists, nurses, pharmacists, veterinarians, and specialists in various health related professions. Instruction and research functions are provided through patient care experiences at ambulatory care centers and affiliated hospitals. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
University of Florida Institute of Food and Agricultural Sciences (IFAS)	Appropriations by the Legislature to the IFAS Lump Sum are used to support instruction, research, and cooperative extension programs for Florida's agricultural and related industries. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
University of South Florida Medical Center	is a program component which includes the educational program for the training of physicians, nurses, and public health professionals. Research and training through actual experience in patient care is provided through ambulatory care facilities and affiliated hospitals, including the H. Lee Moffitt Cancer Center.
University of South Florida Medical Center (USF-HSC)	Appropriations by the Legislature to the Medical Center Lump Sum are used to support educational programs for training physicians, nurses, and public health professionals. Instruction and research functions are provided through patient care experiences at ambulatory care centers and affiliated hospitals. the funds received are transferred into the traditional categories of Salaries and Benefits, Other Personal Services, Expenses, Operating Capital Outlay, and Electronic Data Processing.
Upper Division Student	is a student who has earned 60 or more semester credit hours or has a Associate of Arts degree or is working toward an additional Baccalaureate degree.
USPS	is the University Support Personnel System - Categorization of SUS support employees exempted from the Career service pay plan under section 110.205 (2)d,FS.

Florida Board of Governors

Glossary

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