Institutional definitions are agreed upon as the definitions of record used when developing
enterprise reports. All UW personnel responsible for producing enterprise reports should
strive to incorporate the institutional definitions into those reports, and document when
reports use definitions that are not aligned.
Actual distribution is a table that contains the results
of the semi-monthly payroll calculation. It represents actual gross payments or
negative payments (in the case of overpayments) to appointees in the payroll
system. Payments are the result of projected distributions for appointments
applied in the payroll system, followed by modifications from the Exception
Time Reporting (ETR) and Positive Time Reporting (PTR) systems. As a general
rule, projected distributions without an amount do not appear in Actual
Entries in the Actual Distribution have two time
dimensions, Earned Date and Pay Cycle End Date.
- Pay Cycle End Date indicates the last day of the pay cycle for
which the payment was actually calculated and paid.
- Earned Date indicates the last day of the pay cycle for which the
payment was earned or should have been earned.
The different values allow the isolation of retroactive
payments and overpayments.
- If an individual receives a payment of $500 (based on a monthly
rate of $1000) on 4/30 for work completed in the pay cycle ending on 4/30, then
both the Pay Cycle End Date and the Earned Date will be 4/30, and the Earnings
Amount will be $500.
- If an individual then receives a retroactive salary increase to a
monthly rate of $1200 (effective 4/16, entered into the system on 5/15), the
following will occur: The individual will receive a payment of $600 (half of
other $1200 rate) on 5/15. In addition, the individual will receive an
additional payment of $100 (half the difference in rates) during the payroll
calculation for the pay cycle ending 5/15 for work completed during the pay
cycle ending on 4/30, the Earned Date will be 4/30, the Pay Cycle End Date will
be 5/15, and the Earnings Amount will be $100.
- Overpayments or decreases in salary rates are treated the same
way, with the exception that the distribution amount is negative.
All Earnings Amounts for a given combination of Earned
Dates and Pay Cycle End Dates can be summed to arrive at a total Earned Amount.
An appointment is a unique combination of a person, a job
classification, and an organizational unit. It has beginning and ending dates,
and a salary.
Appointment Begin Date
The Appointment Begin Date is the first day of an
individual's appointment. Generally, the beginning of the appointment corresponds
to the beginning of payment for the appointee's responsibilities in the
appointing unit; however, an individual may be appointed and not paid.
Appointment End Date
The Appointment End Date is the last day of an
individual's appointment. If the end date of an appointment is unknown, such as
the case of faculty members with indefinite appointments, the Appointment End
Date may be equal to 12/31/9999. Generally, the Appointment End Date
corresponds to the end of payment for the appointee's responsibilities in the
appointing unit; however, an individual may be appointed and not paid.
Appointment Status indicates whether an appointment is
currently active. The status codes are:
- A - Active - The appointment is active.
- L - Leave - The appointment is in a leave state, but still active.
- N - Inactive - The appointment is inactive and should be ignored. Ignore
this rule in the summer,
Census date is a quarterly date that is used for
representing, reporting, and querying data about payroll and personnel. It
occurs a few weeks into each quarter, to allow most quarterly personnel change
processing to have been completed.
Census dates coincide with the last day of a pay cycle for
the given quarters in an academic or fiscal year. The census dates are:
- July 31 - Summer Quarter
- October 31 - Autumn Quarter (generally used for annual reporting)
- January 31 - Winter Quarter
- April 30 - Spring Quarter
Faculty members are persons paid for instructional,
research, and service activities. They are identified by an ECS Code (also known
as Employee Type) of F and a Job Classification Code that indicates
participation in one or more of the above-mentioned activities.
Job Classification Code
Job Classification Code (aka Job Class Code) is a 4-digit
code assigned to each appointment. It describes the conditions of an
appointment with the University, including, but not limited to, conditions of
employment, qualifications, benefits, pay scales, employment programs, and
Organization Code (also known as Org Code) represents the
University organizational structure in a view that is primarily financially
oriented. When referenced on the Budget Index (the 02 Index), Organization Code
relates a Budget Number to an organizational unit.
- 2-00-00-00-00-0 - President
- 2-10-00-00-00-0 - Dean /VP
- 2-10-01-00-00-0 - Major Level
- 2-10-01-01-00-0 - Department
- 2-10-01-01-01-0 - Division
- 2-10-01-01-01-1 - Subdivision
One Organization Code may have many budgets associated
with it; however one budget may be related to only one Organization Code at a
time. Over time, one budget may be related to different Organization Codes, but
only one at a time.
There are major issues with the Financial Org Code.
- It is a multi-characteristic attribute.
- Even though embedded in the code, the hierarchy
is not applied consistently throughout campus.
It does not always represent organizational areas; it can also represent
financial holding areas, such as tuition.
Regular Equivalent Earnings are a collection of Earnings
Types that represent Regular Earnings or their equivalent. They are used to
calculate FTE or earnings that are based on a faculty member's FTE.
Supplements are excluded because they do not have an FTE associated with them.
- REG - Regular Earnings
- PLP - Paid Professional Leave
- S/L - Sick Leave
- MLP - Military Paid Leave
- TFA - Regular Earnings for Retirees
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A cross-unit a major is one that is shared by more than one
school, college, or campus. This does not include multiple majors within a school, college, or campus.
Cross-unit is defined here for administrative purposes. The term
interdisciplinary still has application for academic purposes.
Duplicated headcount is counting the student in each unit
(school, college, campus, or department) that sponsors the major.
Formal, Dual-Degree Major
A formal, dual-degree major means that the student has
more than one major and is participating in a program that has been set up
and approved through formal University channels. Previously, dual-degree
majors were called concurrent majors. Contrast with Informal, Dual-Degree Major.
Informal, Dual-Degree Major
An informal, dual-degree major means the student has more
than one major and is participating in a program that has not been
set up and approved through formal University channels. Contrast with Formal, Dual-Degree Major.
Intended majors are the majors indicated by students at
registration, including students who intend to apply for competitive majors
such as Engineering or Nursing. Previously, intended majors were referred to as
A non-matriculated student is one who has not been
admitted to the UW to pursue a degree program.
An on-leave student is one who was enrolled in a previous
quarter then chooses not to enroll in one or more subsequent quarters.
Unduplicated, Distributed Headcount
Unduplicated, distributed headcount allocates a percentage
of the student to each unit (school, college, campus, or department) that sponsors the major, as
agreed by all involved.
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Distribution of adjustments (both positive and negative) to units, colleges and offices, the
total of which equals the UW's allotment.
The spending plan that divides the appropriation into amounts by fund, program, and object
of expenditure. The state must approve the spending plan.
Funds voted by the state legislature for use by the University of Washington. Generally, a
lump sum spending authorization for specific purposes and for use during a specified time
The term, beginning balance, applies to Grants &
Contracts, Gifts, Endowment-Operating, Other Operating Funds, Royalty Budgets,
Auxiliary and Self-sustaining Operations, and Endowment Principal. For these
areas, beginning balance is the value of account code 9788, the ending balance
of the prior fiscal period. Beginning balance does not apply to GOF and DOF
Two year budgeting period. Begins July 1st in odd-numbered years and ends June 30th of
A plan for spending. In the case of state (non-self-sustaining) budgets, it is also the
authority to spend.
A six digit control number (xx-xxxx) assigned to a particular college, department or entity
in order to keep track of revenue and expenditures.
Budget Type and Budget Class provide a general category/subcategory classification of budget
numbers based roughly on type of funding.
Budget Type is a 2-digit code that facilitates monitoring and reporting of University
and funding levels. Budget Class is a 2-digit extension of Budget Type. It adds
subcategories within the Budget Type groupings. Budget Class designations are meaningful
only within the context of a Budget Type; they are not used by themselves.
Carry-forward indicates that
portion of a permanent (on-going) commitment that is not funded in the current
biennium. Do not confuse carry-forward with carryover.
is the unexpended budget balances in Local Fund Allocation (LFA), Research Cost
Recovery (RCR), and General Operating Fund (GOF) budgets. It can
carryover as temporary allocations in the new biennium. For GOF budgets, the
practice has been to allow up to a 1% carryover. The LFA and GOF
carryovers return to the unit, school, college or campus as LFA funds. RCR is
returned as RCR funds.
A setting aside or earmarking of funds for known future expenses or capital expenditures by
a department. Commitments are different from encumbrances in that they are generated by a
department and exist currently outside of the UW's centralized financial accounting
system, and encumbrances are generated by the systems themselves.
Cross-unit accounting refers to the business processes
used to manage and report the financial operations of the University across
schools, colleges, campuses, departments, and units. Previously, cross-unit was
referred to as interdisciplinary or multidisciplinary.
Designated operating funds (DOF)
are provided from local fund sources within the University of Washington, such
as indirect costs (or overhead) charged to self-sustaining budgets and grants,
interest income, summer quarter revenue, hospital revenue, administrative
overhead, and miscellaneous fees. The University has unlimited discretion
as to the use of such funds, though, as a matter of internal policy, may have
restricted their use.
Direct costs are those costs that can be identified specifically with a particular sponsored
Discretionary gifts are
voluntary provisions of external support from a donor. They are designated as
non-public funds and, therefore, provide University officials greater
flexibility in achieving the missions of their units.
This is an outstanding commitment on a budget.
An encumbrance places a hold by deducting the amount encumbered from the budget balance
until the item has been paid (vendor invoice processed through Accounts Payable and posted).
Obligations in the form of purchase orders, contracts, or salary commitments. They cease to
be encumbrances when paid. Once an encumbrance is liquidated it is removed.
An endowment is a permanent fund
established for the purpose specified by the donor.
Revenue and expenses associated with auxiliary activities of an enterprise nature such as
parking, housing, and food services. These activities are not essential to the mission of
the University but are necessary to the efficient conduct of the mission. Also called
A charge or debit against a UW budget.
Expenditures may include salaries, services, supplies, equipment acquisition, travel
expenditures, or any other activity which can be assigned a dollar value. Expenditures are
recorded in the Financial Accounting System under the budget number being charged for the
Facilities and Administrative Costs
See Indirect Costs.
Financial aid is funding available to assist
undergraduate, graduate, and post-graduate students with the cost of tuition,
books, and housing or living expenses.
A statement of the estimated fiscal impact of proposed legislation.
The annual period of time utilized for maintaining university financial records and
reporting. It commences on July 1 and ends on June 30 the following calendar year.
A "true" Fiscal Year summary is the sum of expense and revenue transactions
to goods or services received or sold in the fiscal year period, regardless of the posting
date of the transaction. A biennium is made up of two fiscal years. Months 1 through 12
encompass the first fiscal year. Months 13-25 (25 represents the additional accrual period)
encompass the second fiscal year. The University of Washington generally plans and budgets
funds for State Budgets on a fiscal year basis. They also generate an Annual Report on a
fiscal year basis that presents an annual statement of the University of Washington's
Full-Time Equivalent (FTE)
As a unit of measure of State employees, it refers to the equivalent of one person working
full-time for one year (approximately 2,080 hours of paid staff time). However, two people
working half-time also count as one FTE.
A fiscal and accounting entity with a self-balancing set of accounts recording cash and
other financial resources together with all related liabilities and residual balances and
revenues and expenditures.
Funds are segregated for the purpose of attaining certain objectives in accordance with
special regulations, restrictions or limitations. A collection of budgets and General Ledger
Account Codes that make up a complete accounting entity, with a Balance Sheet and Income
Statement. Funds are established by the State of Washington and/or the UW to separately
account for transactions that belong to separate accounting entities within the UW, for
example: State General Appropriation, UW Medical Center, and Motor Pool.
General Fund Allocation
State and appropriated local funds for unrestricted use and support of the University,
generally intended to support the instructional mission and administrative and support
General Operating Fund
General Operating Funds (GOF)
are funds over which the University has significant discretion. They are
composed of State appropriations (tax support) and operating fee revenue (a
portion of tuition). GOF expenditures are subject to State of Washington and
internal University of Washington polices and procedures.
Gifts and Discretionary
A gift is a voluntary provision of external support by a
donor to the University. It does not require the recipient to provide the donor
with any economic or other tangible benefit in return. There are three types of
gifts: restricted, unrestricted, and discretionary.
Contracts, and Cooperative Agreements
Grants, contracts, and cooperative agreements are monetary
amounts awarded to the University by State or Federal Agencies, philanthropic
organizations, or private industry. They are used for specific purposes under
defined terms and conditions.
Indirect costs are those costs that are incurred for common or joint objectives, and
therefore cannot be identified readily and specifically with a particular sponsored project,
an instructional activity, or any other institutional activity.
Indirect costs were formerly referred to as Facilities and Administrative Costs.
For more information about Indirect Costs, see Grants Information Memorandum
Local funds are a general category used as a group term
that includes both local fund allocations (LFA) and research cost recovery
(RCR) funds. Local funds are supported revenues over which there are no
externally imposed restrictions. Local funds are a subset of DOF.
Local Fund Allocation
Local fund allocation is a sub-category of DOF.
Local fund allocation is supported by locally generated revenues over
which there are no externally imposed restrictions on spending.
Medical Center Clearing Accounts
See Medical Centers.
Operating Budget Request
Prepared by the Budget Office on a biennial basis to request funds from the state. Based on
current budgeted levels.
Org Code Levels
The code that represents the University organizational structure.
The code that represents the University organizational structure. When referenced on the
Budget Index (the 02 Index), Organization Code relates a Budget number to an Organizational
This field is routinely sub-defined as follows:
X(1) President's Level (organ_pres) - A broad grouping of units according to top
administrative areas of responsibility or major class of programs.C39
X(2) Dean/Vice President's Level (organ_dean) - Major organizational divisions usually
headed by an officer reporting to the President (colleges, schools, vice president
- X(2) Major Level (organ_major_area) - Programmatic or organizational partitioning of
organizational divisions (organizational dependent).
X(2) Department Level (organ_dept) - Primary operating unit of the University, usually
designated as a department in academic units and as an office in administrative units.
Department level units as defined by section 12-26 of the University Handbook,
interdisciplinary centers, and comparable level administrative service organizations are
- X(2) Division Level (organ_division) - Academic sub-disciplines or sub-specialties
within a department and functional/organizational division of large administrative/service
- X(1) Sub-Division Level (organ_sub_division) - Specialized research, teaching or service
activities, e.g., the research activities of a single Principal Investigator; the
training/research/patient care activities conducted at affiliated hospitals.
Permanent Budgeted Funds
Funds which can be used once each biennium. Unused portions roll over as a part of the
Language in budget bills that places a condition on the use of appropriations.
Research Cost Recovery
Research Cost Recovery (RCR) represents return of indirect
administrative costs to schools, colleges, and campuses. RCR is a sub-category of DOF.
Restricted gifts are voluntary provisions of external
support from a donor. The gift funds are subject to State of Washington
policies, internal University of Washington policies and procedures, and any
restrictions imposed by the donor. Examples of donor restrictions are
contributions for a specific use, such as library support, scholarships, or
Restricted Operating Funds
Restricted operating funds (ROF) are funds over whose use
the University has little or no discretion.
Outside income, credit or reverse expenditures to a UW budget.
Revenue is defined as funds received from sales and services. Revenue and funding is
recorded in the University of Washington current operating fund, which is the economic
resource of the University available for the purpose of performing the primary and
supporting missions of the institution. The major sources of REVENUE funding for the
University are state allocations, grants, contracts, gifts, rents, royalties, and interest
and dividends from investments. All revenues are included in the University's biennial
budget request and are subject to State accounting and budgeting requirements.
Expired Salary Allocation
The variance in state budgets, when the budgeted amount for salaries in object codes 01-10,
01-60, or 01-70, does not exactly match the actual salary paid.
The variance in state budgets, when the budgeted amount for salaries in object codes
01-60, or 01-70, does not exactly match the actual salary paid. An Expired Salary Allocation
can be the result of a difference between the monthly budgeted amount and the actual salary
paid, or it may occur due to position vacancies, faculty sabbaticals, or faculty releasing
position funds while being compensated from other funding sources.
It is also referred to as "Salary Savings."
See Expired salary allocations.
Self-sustaining funds are funds
that are typically generated by auxiliary activities, such as Housing and Food
Services, University Stores, and Student Publications to name a few. The
decision whether to budget or not is at the unit's discretion.
With self-sustaining funds,
revenue is the authority to spend. Expenditures are generally limited to
support the purpose for which the activity was established. Self-sustaining
funds are subject to State of Washington and University of Washington policies
See Auxiliary Enterprises.
Shadow systems are locally developed applications that are
used primarily by the units for budget projection and management reporting.
State Clearing Accounts
Budgets used for allocating and adjusting State allocations and salaries.
Generally, the term, State Funds, refers to General
Operating Funds (GOF). For purposes of standardization, this will be the
accepted use of the term. However, technically there are other funds
received from the State that are restricted, such as the Medical Aid Fund and
the Accident Fund.
State Special Allocations
Student Facility Fees
The student facility fee funds student activities and programs, such as ASUW and GPSS
activities, student publications, student loan fund, Hall Health Primary Care Center,
recreational sports programs, childcare, student legal services, Ethnic Cultural Center,
Student Union facilities, and UW CARES.
Student Tech Fee Funds
The Student Technology Fee provides funds for the improvement of technology used by the
students at the University of Washington campuses. The Student Technology Fee Committee
determines the expenditure of this fee. Students of the UW lead the committee, which
allocates money for technology resources for general student use pursuant to RCW 28B.15.051
and the agreement between the ASUW, Graduate and Professional Student Senate, and the Board
For the current academic year (2008), the technology fee for full-time students at the
Seattle campus is $41 per quarter. This cost is prorated for part-time students.
Any legislative change to the original budget appropriations.
Repositories in which unidentified transaction items are stored while awaiting
Temporary Budgeted Funds
Funds that can be used only one time.
Unrestricted gifts are voluntary provisions of external support
from a donor. The gift funds are subject to State of Washington policies and
internal University of Washington policies and procedures.
In order to effectively use the information in our enterprise
systems, data analysts and programmers must share with university managers
and leaders a common understanding of what our data means. Metadata, or
data about data, facilitates the understanding of our information
The goal of the Data Definitions Initiative, led by the Data
Management Committee, is to develop and provide access to a central,
official repository of definitions about enterprise data and parameters
for enterprise reporting, as well as a query library for use by analysts
both centrally and in academic units. These definitions are the foundation
of enterprise reports and data sets.
This initiative is founded on the use of templates to provide accurate,
consistent, and reusable resources for analysts, developers, and other
individuals providing access to enterprise data and reports.
Core Data Definitions and Sources
This is a collection of metadata resources as they currently exist at the University of Washington. This list is not
Human Resources/Payroll Metadata
- Financial Desktop Initiative Glossary
- Best for individual field definitions
- Universal Access
- Technical table/field definitions and related business definitions
- Limited UWNetID access
Other metadata sources:
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