ALL 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

  • Abuse

    The result of behavior that is deficient or improper when compared with behavior that a prudent person would consider reasonable and necessary given the facts and circumstances. Abuse is distinct from an illegal act or other law violation that occurs when laws, regulations, or rules, or contracts, grants or donor restrictions are violated. Abuse usually results in an inappropriate use of University resources, such as excessive cost for an acquired good or service.

  • Account code

    A ChartField used to identify the nature and financial type of a transaction: generally asset, liability, net asset, revenue, expense, or transfer. The complete chart of accounts is available here.  Here is an easy reference list of accounts.

  • Affiliate

    An organization that has a contractual or other legal relationship with the University that closely aligns them operationally with the University to more effectively further both the University and the organization's missions. Affiliates are identified at https://www.cusys.edu/controller/policies/supporting%20listing.doc. Affiliates include Blended Organizations and Supporting Organizations.

  • Affiliate fiscal staff

    Employee(s) of an Affiliate(s) that accepts a role as Fiscal Staff for the University through a written agreement.

  • Agency fund

    The fund group (80) used to account for funds held by the university as a custodian or fiscal agent for others. Examples include funds held for independent (verses affiliated) student organizations, individual students, private businesses, and other organizations that have a working relationship with the university. Agency funds are broken into three divisions: • Independent student organizations • Third party scholarships • Other

  • Associate

    An individual who is not employed by the University, but who is actively involved in furthering the University's mission in some fashion. Examples of associates include members of the Board of Regents and off-campus work-study employers. The term associate does not generally include University vendors, non-employee students, alumni, parents of students, university-sponsored conference attendees, employees of University affiliates, official business guests, donors, sponsors, congressional or state legislative members, or members of the general public.

  • Available resources

    Funds legally available to an Organizational Unit to support the costs of carrying out its assigned roles or objectives, including allocated revenue budgets or spending authority (expense budgets), cash, convertible short-term assets (e.g., inventories, receivables), and allocated accumulated net assets.

  • Award

    An award is a promise, both informal and formal, to send resources or revenues to the University.