The Resources section is a group of different financial resources that can be used to help you better understand your accounts. Both account definitions and account descriptions have been included to give you detailed information regarding the proper use of specific types of accounts. Links to many financial forms have been included to assist with different types transactions.

e-Forms

SIU Carbondale has a Web page called the Central Electronic Forms Library which was created to consolidate electronic forms on campus under a single format. The format used is Adobe Acrobat's portable document format (PDF) which has become the standard in electronic forms today. On this Web page you will find an index of forms along with a search utility to help you find the form you need. Detailed instructions describing how to create and publish a form as well as links to the software required to fill out a form. There is also a section with detailed information on using digital signatures.

Forms that are specific to the Accounting Services Department are listed as links below along with a short description of each.

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Financial Transaction Forms

• AIS P-Card Correction Form
(Used to make corrections to the budget purpose or the object code of a p-card transaction.)
• Transfer Voucher
(Used to make transfers between accounts.)
• EFT Payment Notification
(Used to notify Accounting Service that an electronic funds transfer has taken place and to expect a deposit.)
• Financial Review Checklist
(Used to assist departments with documenting the monthly review of financial records.)

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Fixed Asset Forms

• Equipment Transfer to Surplus Property Request
(Used to provide documentation of equipment transfers to surplus property.)
• Equipment Deletion Request
(Used to provide documentation of deleted equipment.)
• Equipment Loan Request
(Used to provide documentation of equipment loans during FY08.)
• Equipment Tagging Request
(Used to request Fixed Assets to tag newly purchased equipment.)
• Equipment Transfer Request
(Used to provide documentation of equipment transfers.)

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AIS User Account Forms

• Temporary Delegation of Fiscal Officer Authority
(Used to authorize or revoke Fiscal Officer delegation for a budget purpose only. *Note - This does not grant authority to sign for a Fiscal Officer on anything other than the fiscal operation of a particular budget purpose. To help assist you with the completion of this form we have included detailed instructions.)
• Request for New User Access to AIS
(Used by new users only to request access to AIS.)
• Request for Change in Existing User AIS Responsibilities
(Used to request additional access or revoke access to the Administrative Information System (AIS) for employees with existing user ID’s only.)

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Account Maintenance Forms

• Request New Budget Purpose or Unit / Change in Budget Purpose or Unit
(Used to request or discontinue a Budget Purpose Value or Unit, replace a Fiscal Officer or Unit officer, move a Budget Purpose to another Unit, change a Budget Purpose title, or change the name of an existing Unit. To help assist you with the completion of this form we have included detailed instructions.)

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Grant & Contract Accounting Forms

• Civil Service Effort Distribution for A-21
(Used to distribute cost categories for all civil service employees supported on a multi-function account.)
• Student Employee Effort Distribution for A-21
(Used to distribute cost categories for all student employees supported on a multi-function account.)

 

 

Account Definitions

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Service Department (Budget Purpose: 200000 - 201999)

Overhead (Budget Purpose: 202000 - 203999)

Clearing and Escrow (Budget Purpose: 204000 - 204999)

Self Supporting (Budget Purpose: 206000 - 208999)

Self Insurance - Student (Budget Purpose: 209000 - 209999)

Auxiliary Enterprises - Funded Debt (Budget Purpose: 210000 - 211999)

Other Auxiliary Enterprises (Budget Purpose: 212000 - 214999)

Other Restricted (Budget Purpose: 215000 - 217999)

Endowment Income (Budget Purpose: 218000 - 218999)

Restricted (Grant and Contracts) (Budget Purpose: 220600 - 249999)

Loan Funds (Budget Purpose: 254500 - 254799)

Tuition and LAC Guideline Fees (Budget Purpose: 260000 - 269999)

State Appropriated (Budget Purpose: 270000 - 279999)

Unexpended Plant (Budget Purpose: 280000 - 280999)

Bond Reserve (Budget Purpose: 281200 - 281399, 281600 - 281799)

Plant Reserve (Budget Purpose: 281400 - 281599)

Investment In Plant (Budget Purpose: 281800 - 281999)

Agency (Budget Purpose: 290000 - 298999)

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Service Departments

AIS Budget Purpose Range 200000 – 201999

Service Departments at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item, if revenues or expenses will be greater than $5,000 for the Fiscal Year
• Revenue sources: Internal billings to other campus accounts
• Expenses: Within University guidelines for unrestricted funds

A Service Department is an entity that provides a service to other University departments. Charges to users are determined by the costs of the services rendered. Service Departments are self-supporting entities. They provide goods or services to the University community on a charge-back basis.

Examples of Service Department accounts are:

Budget Purpose	Budget Purpose Description
200001	SERVICE DEPARTMENTS - DUE FROM STATE TREASURER
200002	SERVICE DEPARTMENTS ACCOUNTS RECEIVABLE
200004	FREIGHT AND EXPRESS SERVICE
200005	PHOTOGRAPHY AND COMPUTER GRAPHICS
200006	CENTRAL RESEARCH SHOP
200007	RESEARCH GLASSBLOWING FACILITY
200008	ELECTRON MICROSCOPE SERVICE
200009	NUCLEAR MAGNETIC RESONANCE FACILITY
200010	FINE INSTRUMENTS SHOP
200011	VIVARIUM SERVICE
200012	FOOD SUPPLY SERVICE
200015	FLIGHT SERVICES - PASSENGER SERVICE
200017	TOUCH OF NATURE COST ALLOCATIONS
200018	SCIENCENET
200019	PLANT AND SERVICE OPERATIONS
200020	INDUCTIVELY COUPLED PLASMA TESTING
200021	LIQUID HELIUM
200022	INDUSTRIAL PARK PROPERTY
200027	EVALUATION AND DEVELOPMENT CENTER PROPERTY
200028	PHYSICAL PLANT SERVICE
200029	LAUNDRY SERVICE
200030	CAMPUS MACHINE SERVICE
200031	POSTAGE SERVICE
200032	PRINTING/DUPLICATING SERVICE
200033	TRAVEL SERVICE
200034	VENDING MACHINE SERVICE
200035	MASS SPECTROMETER SERVICE
200036	CAMPUS WIDE INFORMATION TECHNOLOGY – INFRASTRUCTURE
200037	INFORMATION TECHNOLOGY-NETWORK SERVICES
200038	INFORMATION TECHNOLOGY-TELEPHONE SERVICES
200039	INFORMATION TECHNOLOGY-SERVICE OPERATIONS
200040	CAMPUS WIDE INFORMATION TECHNOLOGY-INFRASTRUCTURE
200041	PLANT AND SERVICE OPERATIONS WORK ORDER SYSTEM
200044	PURCHASING – ACTIVITIES
200048	INVESTMENTS-FAIR VALUE-SERVICE DEPARTMENTS
200050	CEHS SERVICE
200052	PURCHASING SERVICES
200054	CERAMIC PROCESSING AND SINTERING-INTERNAL
200055	XRAY DIFFRACTION TESTING-INTERNAL
200058	LIBRARY STORAGE FACILITY
200059	MATERIALS TECHNOLOGY CENTER TESTING SERVICES
200060	THERMOMECHANICAL AND ANALYTICAL TESTING
200061	MINING ENVIRONMENTAL TESTING ACTIVITIES
200062	NORTHWEST ANNEX RENOVATIONS
200063	CREDIT CARD FEES
200064	DNA SEQUENCING COST RESEARCH
200065	TEACHER QUALITY ENHANCEMENT COST ALLOCATION
200068	ENVIRONMENTAL COMPLIANCE SERVICE
200069	CMS GROUP INSURANCE RESERVE
200070	KEY CONTROL SERVICES
200071	AIS REALLOCATION SUPPORT
200072	CONSTRUCTION MANAGEMENT SERVICES
200073	INTEGRATED INFORMATICS LABORATORY SERVICES
200074	AGRICULTURAL AUTOMATION & INSTRUMENTATION LABORATORY
200075	ENERGY CONSERVATION MEASURES

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Overhead

AIS Budget Purpose Range 202000 – 203999

Overhead accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item, if revenues or expenses will be greater than $5,000 for the Fiscal Year
• Revenue sources: Transfer of Facilities and Administrative (F&A) expense, also known as indirect costs earned on grant and contract accounts
• Expenses: Within University guidelines for unrestricted funds

Overhead accounts receive their revenue on the last business day of each month as a result of a series of transfers. First, grant and contract accounts that generate overhead, also known as F&A, are charged based upon the individual accounts’ predetermined overhead rate applied to the grant and contract accounts’ monthly expenses. Then, the overhead is distributed to administrative and departmental accounts, based upon designated percentages.

Overhead accounts should not receive any other type of revenue other than the monthly transfer in of indirect costs.

Expenses from Overhead accounts should be geared towards the support of grant and contract activity and should be made within University guidelines for the use of unrestricted funds.

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Clearing And Escrow

AIS Budget Purpose Range 204000 – 204999

Clearing and Escrow accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? No
• Budget? None
• Revenue sources: None
• Expenses: Not allowed

Clearing and escrow accounts serve the purpose of accumulating or expensing cash, then disbursing or recovering the balance in order to return the account to zero. All activity in these accounts is recorded in the accounting records as either an Account Receivable (AIS Natural Account 13xxx) or as an Account Payable (AIS Natural Account 211xx).

These accounts are established for specific purposes, such as Payroll Clearing, federal and state withholding and other taxes, insurance deposits, collections and refunds, pooled investments, and Bursar Revolving.

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Self Supporting

AIS Budget Purpose Range 206000 – 208999

Self Supporting accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item, if revenues or expenses will be greater than $5,000 for the Fiscal Year
• Revenue sources: Funds generated by the department primarily through sales and services of educational activities, fees, and contributions
• Expenses: Within University guidelines for unrestricted funds

Self Supporting accounts receive resources that have no limitations or stipulations placed on them by external agencies or donors. These funds represent monies which are specifically allowed, under State statutes, to be retained by the University in a local bank account.

The funds are expendable for carrying out the general operations of the University, such as instruction, research, and public service. Expenses from Self Supporting accounts should be made within University guidelines for the use of unrestricted funds. Payments to vendors are made by University check.

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Self Insurance - Student

AIS Budget Purpose Range 209000 – 209999

Self Insurance - Student accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line Item
• Revenue sources: Student fees
• Expenses: Insurance claims and operating expenses of program

The student health and life insurance fund, or “Extended Care,” was established on August 15, 1995. Extended care is a secondary coverage plan that provides the students at the Carbondale campus with limited protection against the financial costs of health care not covered by other primary provider plans.

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Auxiliary Enterprises - Funded Debt

AIS Budget Purpose Range 210000 – 211999

Funded Debt accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item
• Revenue sources: Sales and services, fees, room and board charges
• Expenses: All expenses related to the operation of the enterprise

These accounts, also known as auxiliary enterprises, exist to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the public, and charge a fee directly related to the cost of the goods or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self supporting activity.

The facilities within the Funded Debt group of accounts have been financed through the issuance of revenue bonds. The revenue generated from these facilities is pledged to the retirement of the bonds. All activities of the system are subject to covenants contained in the Bond Resolution which authorized issuance of the bonds.

The bonds have financed:

Thompson Point

East Campus

Southern Hills Apartments

Wall and Grand Apartments

Greek Row

Northwest Annex

Student Center

Student Recreation Center

Child Care Center

Football Stadium Turf

Softball Field

Student Health Program

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Other Auxiliary Enterprises

AIS Budget Purpose Range 212000 – 214999

Other Auxiliary accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item
• Revenue sources: Sales and services, fees, room and board charges
• Expenses: All expenses related to the operation of the enterprise

This group of accounts differs from the “Funded Debt” auxiliary accounts in that the facilities utilized have not been funded through the issuance of revenue bonds.

Other Auxiliary enterprises exist to furnish goods or services to students, faculty, staff, other institutional departments, or incidentally to the public, and charge a fee directly related to the cost of the goods or services. The distinguishing characteristic of an auxiliary enterprise is that it is managed as an essentially self supporting activity.

Examples of accounts within this group include Evergreen Terrace, Parking, Elizabeth Apartments and University Courts.

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Other Restricted

AIS Budget Purpose Range 215000 – 217999

Other Restricted accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item, if revenues or expenses will be greater than $5,000 for the Fiscal Year
• Revenue sources: Provided by external sources with limitations or stipulations placed on use
• Expenses: Within University guidelines for restricted funds, usually scholarship payments

This group of accounts carries some restrictions as to the use of the funds, but they are not considered “grants and contracts.”

Many of the Other Restricted accounts are funded by the SIU Foundation, with the funds being used for scholarship awards to students.

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Endowment Income

AIS Budget Purpose Range 218000 – 218999

Endowment Income accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Yes
• Revenue sources: Income earned, usually interest, on Endowment principal
• Expenses: For institutional purposes, sometimes limited by specific terms of the Endowment

A true endowment fund may be established only by a donor and can never be expended. The University’s endowment fund is held by the SIU Foundation. Income earned from this fund is remitted quarterly and deposited into the University’s Endowment Income accounts.

If the income from the Endowment is restricted, it may be expended only for the specified purpose. Otherwise, the income may be used for any institutional purpose.

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Restricted (Grants And Contracts)

AIS Budget Purpose Range 220600 – 249999

Restricted (Grants and Contracts) accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Line item or pooled, based on the restrictions of the granting agency
• Revenue sources: Provided by external sources with limitations or stipulations placed on use
• Expenses: Within University and grantor guidelines

This group of accounts receives revenues from external sources that are generally restricted to specific purposes. The funds are used in support of research, public services, instruction, and other University activities.

Each restricted account is assigned to an accountant within the Grant and Contract Accounting section of Accounting Services to provide assistance with the financial management of the account.

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Loan Funds

AIS Budget Purpose Range 254500 – 254799

Loan Fund accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? No
• Budget? Not required
• Revenue sources: Private donors, gifts, bequests, grants, fees
• Expenses: Loans are made on a revolving basis to students, who repay principal and interest.

Loan funds are used to account for resources that may be loaned to students. These funds are provided by a variety of sources. Most loan funds are generally operated on a revolving fund basis, with loan and interest repayments remaining in the loan fund group for future lending.

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Tuition And LAC Guideline Fees

AIS Budget Purpose Range 260000 - 269999

Tuition and LAC Guidelines Fees accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? No
• Budget? None
• Revenue sources: Tuition and Legislative Audit Commission Fees
• Expenses: None – these accounts cannot have expenditures

This group of accounts is used for the deposit of tuition revenues and certain fees. All revenues derived from instructional activities are covered by the Legislative Audit Commission (LAC) guidelines. These guidelines were originally adopted in November 1982 and revised in September 1997. The regulations require that all revenues be deposited into the University Income Fund.

Examples of these revenues include application fees, course specific fees, library fines, graduation fees, and transcript fees.

LAC fees are budgeted for expenditures as state accounts in the AIS Budget Purpose range of 270000 – 271999.

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State Appropriated

AIS Budget Purpose Range 270000 - 279999

State Appropriated accounts at a glance:

• P-cards Allowed? Yes
• Purchase Requisitions Required? Yes
• Budget? Line item only
• Revenue sources: None – these accounts cannot receive revenue
• Expenses: Within State and University guidelines for unrestricted funds

State Appropriated accounts are the means by which the University expends its fiscal year appropriation from the State of Illinois. These accounts are used to expend both General Revenue and Income funds.

Each State Appropriated account is allocated a share of the budget for the fiscal year (July 1 through June 30). The funds must be used or encumbered before the end of the fiscal year on June 30. There is a two month "lapse" period, ending August 31, to enable all expenditures to clear the accounts.

State Appropriated accounts are always budgeted within line items, such as salary, wages, travel, equipment, commodities, contractual service, telecommunications, and operation of automotive equipment.

Payments to vendors for expenditures from the General Revenue fund are issued as warrants (checks) by the State of Illinois, requiring the University to adhere to the State’s accounting system.

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Unexpended Plant

AIS Budget Purpose Range 280000 – 280999

Unexpended Plant accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Usually pool
• Revenue sources: Provided by various sources, including special state appropriations, sale of revenue bonds, and federal and state agencies
• Expenses: For the acquisition of long-lived assets, such as buildings and equipment

Examples of accounts within this group are construction accounts for projects such as the Student Health Service building, Research Park, and new facilities for University Housing.

These accounts are established for specific purposes, and the expenses incurred are generally capitalized. This means that they increase the fixed assets of the University, including land, buildings, and permanent improvements.

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Bond Reserve

AIS Budget Purpose Range 281200 – 281399, 281600 - 281799

Bond Reserve accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Usually pool
• Revenue sources: Periodic transfer of funds from operating accounts in the amount pledged in the bond covenant
• Expenses: To pay interest and principal on revenue bonds and for repair and replacement expenses associated with the facilities financed with these bonds

There are two types of bond reserve accounts:

1. Repair and Replacement (BP 281200-281399)

   The resources of the Repair and Replacement accounts provide for the renewal and replacement of plant fund assets. Examples of such expenditures include the replacement of carpet, painting, and roofing. Some portion of these expenditures may be capitalized as additions to plant.

2. Retirement of Indebtedness (BP 281600-281799)

   The purpose of the Retirement of Indebtedness accounts is to provide for the accumulation of resources for interest and principal payments. These funds are investments in instruments with maturities that coincide with the semi-annual interest payments and annual principal payments.

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Plant Reserve

AIS Budget Purpose Range 281400 – 281599

Plant Reserve accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? Yes, per Purchasing guidelines
• Budget? Usually pool
• Revenue sources: Transfer of funds from operating accounts
• Expenses: For the acquisition and replacement of equipment

Some areas utilize equipment in their operations that is too expensive to purchase from the annual operating budget. Examples include the press at the Daily Egyptian, the fleet of vehicles operated by Travel Service, and the farm equipment at the University’s farms. Equipment reserve accounts allow the accumulation of dollars over time to allow the purchase of these big ticket equipment items

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Investment In Plant

AIS Budget Purpose Range 281800 – 281999

Investment In Plant accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? Not Applicable
• Budget? Not Applicable
• Revenue sources: Not Applicable
• Expenses: Not Applicable

This group of accounts includes all long-lived physical assets of the University, including land, buildings, improvements, infrastructure, equipment, and construction-in-progress. The assets in this group have been capitalized, and are depreciated over the estimated useful lives of the assets.

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Agency

AIS Budget Purpose Range 290000 – 298999

Agency accounts at a glance:

• P-cards Allowed? No
• Purchase Requisitions Required? No
• Budget? None
• Revenue sources: Various
• Expenses: Within University guidelines

Agency accounts are funds held by SIU as custodian for certain organizations. The resources are deposited with the University for safekeeping, to be used or withdrawn by the depositor at will. These funds may be held on behalf of students, faculty, staff organizations, or some other third party.

These accounts are established at the agency’s request. All budget and financial transactions are reflected in the University’s accounting records, but the assets and liabilities of the accounts do not belong to the University.

Each agency account has an on-campus faculty or staff Fiscal Officer who is responsible for the account. The funds may be used at the discretion of the Fiscal Officer within University guidelines. The Fiscal Officer is responsible for maintaining the financial resources to meet all commitments. This means that the account should carry a cash balance that is sufficient to cover all expenditures.

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University Accounts

Types, Definitions, and Responsible Accountant

The Administrative Information System (AIS) is the official accounting system used by Southern Illinois University.

The University receives funding from various sources, most of which is specified for certain types of expenditures. To enable the University to monitor and report on the activity of the funds, resources are classified for accounting and reporting purposes into funds according to specified activities or objectives.

An account is defined as a functional unit established for a specific purpose, and each account is assigned an AIS Budget Purpose. The table shows the account types, funding source, and Accountant responsible for any questions regarding the specific accounts.

Budget Purpose Range	Account Type	Definition/ Funding Source	Accountant Responsible	Telephone/ E-mail
200000-201999	Service	Provides a service to other areas of the University	Charlie Cox	536-2625 ccox@siu.edu
202000-203999	Overhead	Indirect Cost Recovery from grants	Charlie Cox	536-2625 ccox@siu.edu
204000-204999	Clearing & Escrow	Flow-through for Receivables and Payables	Charlie Cox	536-2625 ccox@siu.edu
206000-208999	Self Supporting	Funds generated by the department	Charlie Cox	536-2625 ccox@siu.edu
209000-209999	Self Insurance	Student health "Extended Care"	Charlie Cox	536-2625 ccox@siu.edu
210000-211999	Auxiliary Enterprises - Funded Debt	Bond and business type activity, i.e., Housing, Student Center, Student Recreation Center, Student Medical Facility	Shawn Johns	536-2628 shawns@siu.edu
212000-214999	Other auxiliary enterprises	Self supported business type activity	Rae Wolaver	536-2620 rwolaver@siu.edu
215000-217999	Other restricted	Non-grant scholarship accounts	Charlie Cox	536-2625 ccox@siu.edu
218000-218999	Endowment income	Income earned from Endowment principal	Charlie Cox	536-2625 ccox@siu.edu
220600-249999	Grants and Contracts	Externally funded restricted accounts	Grant & Contract Accounting
254500-254799	Loan funds	Loans made to students	Rae Wolaver	536-2620 rwolaver@siu.edu
260000-269999	Tuition and certain fees revenue	Revenue only - no expenditures	Erin Siebert	536-2611 esiebert@siu.edu
270000-279999	State appropriated	State Tax revenues/ tuition to be spent within the fiscal year	Erin Siebert	536-2611 esiebert@siu.edu
280000-280999	Unexpended Plant	Plant acquisition	Shawn Johns	536-2628 shawns@siu.edu
281200-281399 281600-281799	Bond reserve	Repair, replacement, and debt service for bond projects	Jeff Wright	536-2612 jewright@siu.edu
281400-281599	Plant reserve	Equipment replacement	Shawn Johns	536-2628 shawns@siu.edu
281800-281999	Investment in Plant	Land, buildings, equipment	Bonnie Stoffel	536-2653 bstoffel@siu.edu
290000-298999	Agency	Clubs, Greek organizations, etc. Must have a University sponsor.	Charlie Cox	536-2625 ccox@siu.edu

 

A

Allowable costs - those costs that can be charged to a grant (e.g., salaries, equipment) or reimbursed to the university under an award agreement.

Asset - The resources of an entity; the probable future economic benefits obtained by an entity as a result of past transactions or events. 

Asset Key Flexfield - This flexfield stores historical buying account information. It consists of 10 segments.

• Segments 1-7 - These segments store AIS buying account information, such as the fund, unit, or budget purpose.
• Segment 8 - This segment stores a state transaction code that is used in recording journal entries into the General Ledger.
• Segment 9 - This segment stores the FAS buying account information for assets converted from the legacy system, or which are not currently purchased through AIS, such as grant or P-card purchases.
• Segment 10 - This segment is not used in Carbondale.

Asset Number - Unique identifying number assigned to an asset by the AIS system. It appears on reports, but is not physically located on the equipment. This number is often used as a reference column to link Fixed Asset Tables.

Asset Type - The AIS system considers an asset to be either “Capitalized” or “Expensed”.

Assignments - This is one of the Fixed Asset alternate regions. The 2 primary sources of information are the Expense Account and the Location Flexfield.

Audit - A formal examination of the accounts, compliances, or fiscal status of an organization or individual, or the technical side of a program.

Award - Funding obligated by a sponsor to provide support or stimulation to accomplish a particular project or public purpose; includes grants, contracts, and other agreements in the form of property. See also sponsored project.

Award Agreement - A legal commitment in which a sponsor agrees to fund a project at a certain level and the university agrees to carry out the activities outlined in the proposal over a specific project period.

B

Budget Purpose - A unique six digit assigned number that identifies a specific budgeted program or activity within a unit.

C

Cannibalize - To use a part(s) from one piece of equipment to repair another piece(s) of equipment.  If you mark the box to cannibalize equipment, the Equipment Deletion Request form is NOT forwarded to Surplus Property for equipment pick-up.

Category Descriptive Flexfield - A descriptive flexfield is an optional field in which to store information. It consists of 5 segments.

• Segment 1 - Stores the old tag number if an asset has been retagged.
• Segment 2 - Stores the tagging certification date for Springfield. It’s not currently being used in Carbondale.
• Segment 3 - Set up to store the tagger’s initials. It’s not currently being used in Carbondale.
• Segment 4 - Stores the last date the item was verified by Fixed Asset (formerly Property Control staff). It’s not being widely used yet, but in the future we hope to incorporate this with a bar code inventory interface.
• Segment 5 - Stores comments. It’s not widely used yet, but we can record additional information such as “looks like…” or “stored in ….”

Category Flexfield - The asset category provides more descriptive information about the asset. It consists of 4 segments.

• Segment 1 - Provides ownership (leased vs. owned) & asset type (capitalized vs. expensed) information, as well as information about the type (land, building, equipment, etc.) of asset.
• Segment 2 - Provides the SAMS (CUSAS) code.
• Segment 3 - Provides a brief verbal description of the SAMS code.
• Segment 4 - It may break down the SAMS classification into smaller groupings. However, it’s not used for every SAMS code.

Capitalized - Equipment that has an acquisition cost of $5,000 or more is recorded as equipment in the University financial statements. Depreciation will be calculated and recorded in the financial statements as well.

Note: An asset is not dropped from inventory once it is fully depreciated. The Illinois Department of Central Management Services requires us to report based on the historic cost of an asset, not its current book value.

Chart of Accounts - A listing of all accounts in the general ledger system.

Close Out - The act of completing all internal and sponsor requirements and procedures to terminate a sponsored project.

Commodities - A budget category that includes miscellaneous expendable materials and supplies, such as paper, printer cartridges, etc. Much equipment on federal grants also falls into this budget category. Note that computer software is considered contractual services, not commodities.

Contract - A legally binding arrangement or performance agreement for carrying out a specific service or procuring a product that entails specific obligations for both sponsor and recipient. Contracts are most often awarded by government agencies and by business and industry, rather than by foundations.

Contractual Services - An SIU budget category that includes services such as postage, photocopying, telecommunications, campus research facilities use, etc., and also computer software.

Cost-Reimbursement Award - The sponsor of the research activity reimburses the University for actual costs incurred only.

Cost Sharing - The support provided by a university for a sponsored project, either as cash or in-kind contributions; the university's cost share may be through equipment provided or purchased for the project, or, most commonly, as a portion of faculty salary and fringe benefits.

D

Direct Costs - Those costs that can be specifically attributed to a particular sponsored project and are necessary for it to be successfully carried out. Includes equipment; salary, wages, and fringe benefits; travel and communication; commodities and contractual services, and so forth, itemized in a proposal budget and necessary to carry out the project. Departmental administrative costs (support staff), even if attributable to a specific project, are not considered direct costs by funding agencies.

E

Encumbrance - Funds specifically set aside (i.e., "encumbered") for future costs prior to their actual expenditure.

Equipment - Tangible, non-expendable personal property having a useful life of more than one year and an acquisition cost of more than $5,000 per unit on federal grants. The acquisition cost to be defined as equipment is $100 or more on nonfederal grants where the agency does not specify a threshold.

Expense - A decrease in net assets caused by the revenue-producing activities during a specific period.

Expense Account - This is the account to which depreciation expense would be charged if an asset is depreciated. It is a required field even if the asset is expensed. The Unit Segment (Segment 2) identifies the department that is responsible for a particular asset. The entire flexfield drives many of the fixed asset reports and journal entries into the General Ledger.

Expensed - Equipment is still tracked in the inventory system, but no depreciation is calculated or recorded in the financial statements of the University.

F

F&A - Facilities and Administrative costs or rates (formerly known as indirect costs, IDC, or overhead). Real costs incurred for common or joint institutional activities and objectives—including general administration (accounting, payroll, purchasing), physical plant operation and maintenance (utilities, sewer), library, building depreciation, etc.—which cannot, therefore, be specifically identified with particular sponsored projects or instructional functions. Usually expressed as a rate (percentage) that has been negotiated with a specific federal agency (SIUC's negotiating agency is the Department of Health and Human Services, or DHHS). The rate for a particular award varies depending on whether the project is classified as research or training/other, and whether it will be conducted primarily on- or off-campus.

Fellowship - A type of grant that is awarded directly to an individual rather than to an institution, and is usually not processed through ORDA unless required by the funding agency.

Fiscal Year (FY) - Any 12-month annual accounting period, functioning independent of calendar years, and designated by the calendar year in which it ends. SIUC's fiscal year runs from July 1 to June 30.

Fixed-Fee Contract - The standard fixed-fee contract is payment for preparation of a technical report or other specific task. A set payment is to be received for the product delivered to the agency regardless of the costs incurred by SIUC to produce the produce. 

Fringe Benefits - Employee benefits paid by the employer (e.g., FICA; retirement; health, life, and other types of insurance; worker's comp; etc.). SIUC pays fringe benefits for faculty, A/P staff, and civil service staff who are employed at 50% time or more for a period of at least eight months. Fringe benefits are also provided to postdoctoral fellows. Graduate assistants and student workers are not provided fringe benefits. Fringe benefits constitute part of the direct costs of a sponsored project.

Function - A two digit number that that identifies budget and expenditures by NACUBO classifications. (Example: Instruction, research)

Fund - A unique seven digit number that identifies a fiscal entity segregated for carrying on specific activities.

Fund Balance - The assets of an entity that remains after deducting its liabilities; also referred to as net assets.

G - K

General Ledger - The systems in which the balance sheet accounts (assets, liabilities, and fund balances) along the summaries of revenues and expenses for the entire University are maintained. 
Assets = Liabilities + Fund Balances.

Grant - An award made on the basis of a proposal that typically sets out a series of conditions for a sponsored project, such as specific objectives, work plan, timetable, formal financial accounting, and reporting obligations. With the exception of some fellowships and special awards, all grants are awarded to the institution (SIUC) rather than to individuals, and proposals and award agreements must be processed through ORDA.

L

Liability - The claims of creditors against an entity’s resources; probably future sacrifices of economic benefits arising from present obligations.

Location Flexfield - Segments of the location flexfield store the building and room to which an asset has been assigned.

M

Matching Funds - Funds obligated by the institution that are a specific condition of a grant or contract award. For federal grants, matching funds must be from nonfederal sources.

MTDC - Modified Total Direct Costs; that portion of a proposal that includes salaries, wages, fringe benefits, materials and supplies, travel, and all other direct costs, minus equipment, capital expenses/renovation costs, space rental costs, stipends, tuition, and the portion of any sub-award in excess of $25,000. If a funding agency pays SIUC's full indirect (F&A) cost rate, indirect costs typically are charged only on MTDC.

N

Natural Account - A five digit number used to designate the classification as an asset (1XXXX); liability (2XXXX); fund balance (3XXXX); revenue (4XXXX); or expense (5XXXX - 6XXXX).

No-Cost Extension - An extension of an award beyond the originally stated project period, but without additional funding, to allow completion of project objectives.

O

Object - A four digit number that designates the type of expenditure.

Off-Campus - The off-campus F&A rate applies to a sponsored project if more than 50% of the project is performed off-campus, i.e., in facilities not owned by SIUC and/or to which rent is directly allocated to the project.

OMB (Office of Management and Budget) - A federal entity that issues a series of regulatory guidelines or circulars (OMB Circulars) addressing issues facing university research and administration. These include:

• A-21 (Cost Principles for Educational Institutions)
• A-110 (Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profit Organizations)
• A-133 (Audits of States, Local Governments, and Non-Profit Organizations)

On-Campus - Sponsored research or training carried out by university personnel who are physically located on university property while engaged in project activity more than 50% of the time. The on-campus F&A rate applies to these grants.

OTS - Other Than Salary; an SIU internal budget category that includes all items, such as commodities, contractual services, equipment, travel, student worker wages, etc., except salaries and fringe benefits.

P - Q

PD - Project Director; usually refers to the head of a sponsored training or service project (as opposed to a research project); has the same responsibilities as a PI.

PI - Principal Investigator; the primary person responsible for the design, scientific/technical conduct, administration, and reporting of a sponsored research project.

Project Period - The total time for which a sponsored project has been approved, within which there may be one or more budget periods or years.

Proposal - An application or request to a sponsor for funding for a research, training, or service project. Formal proposals are prepared by a PI/PD, consist of descriptions of project goals and methods as well as a budget, and are submitted through ORDA on behalf of SIUC. Successful proposals result in an award (grant or contract) for a sponsored project.

Proposal/Award Checklist - An internal form that shows summary data on the proposal and PI/PD, plus all required compliance check-offs. This form is used to route proposals through the university to obtain all required administrative signatures.

R

Research - Focused, systematic study and investigation undertaken to increase knowledge and understanding of a subject. At SIUC, the term is used inclusively to refer to scholarly, empirical, creative, critical, and/or expressive activities in the sciences, humanities, arts, and other scholarly fields, which expand, clarify, reorganize, or develop knowledge or artistic perception. Includes Research training. Research may be basic or applied.

Revenue - An increase in net assets (i.e. difference of revenue-expenses) that results directly from providing products or services to customers during a specific period.

RFP - Request For Proposal. An announcement soliciting proposals addressing a specific topic of research, methods to be used, and final products or "deliverables." This is a competitive process resulting in award of a contract or grant.

S

Sponsor - Any organization (federal and state agencies, private foundations, business and industry, nonprofit associations, local government) that funds or "sponsors" a research, training, or service project. ORDA and other SIUC units also sponsor various research activities (e.g., Faculty Seed Grants), but because these are internal awards they are not technically considered sponsored projects, which are externally funded.

Sponsored Project - A research, training, or service activity supported by an external (non-university) grant or contract. Sponsored project awards are officially accepted by the Board of Trustees of Southern Illinois University on behalf of a faculty or staff member.

T

Tag Number - Identifying number physically placed on equipment for inventory purposes. In most cases, the number is on a numeric bar code decal. However, older equipment may have the tag number on a metal tag. The tag number is also usually written on the equipment item by the tagger.

V - Z

Unit - A unique five digit identification number assigned to each academic or administrative unit within SIU.

Unit Officer - As a general rule, this will be the department head. This is the person who should sign Fixed Asset forms, such as the Change of Status or Inventory Verification.