Finance/HR Glossary

This glossary defines financial, human resources/payroll, and Integrated System terms and acronyms that system users may encounter in the course of their work.



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Administrative Appointment 

A functional title held in addition to faculty rank. For example, Professor of History and Dean; Lecturer and Associate Provost; etc. If the administrator is a non-track faculty member, the term of the administrative appointment should run concurrently with the term of the faculty election.

Allowed Cost Schedule

Expenditure Types that are valid for use on an award.

AP Accounts Payable. An Integrated System finance module used to process vendor invoices from receipt to payment.
AR Accounts Receivable. An Integrated System finance module used to manage amounts due to the University for goods and services supplied.


Award Status Inquiry. An Integrated System GA feature that enables users to quickly review actual and commitment transactions, invoices, and budget and expenditure data at the award, project, or task level on a project-to-date basis. 


Electronic documents such as spreadsheets, quotes, contracts, justification forms, etc. which can be attached to Integrated System transactions with the "Paperclip" icon (when icon is available on the toolbar). 

Award The "A" in PTAEO that represents a source of funds.
Award Close Date The last date expenditures (except for open purchasing commitments) can be posted to an award. For sponsored programs, the close date is typically 90 days past the award end date.
Award End Date The last expenditure item date for which transactions are valid for an award. No transactions can be posted to an award if the expenditure item date is after the award end date.
Award Installment The allotment of funds authorizing expenditures (authority to spend limit) for a specific period of time.
Award Number A seven character code used to uniquely identify an award. The naming convention is: two alpha character prefix that defines the general source of funds, followed by a five digit number. (example: SG11419)
Award Prefix The first two alpha characters of an Award Number that identifies the general source of funds. See Mapping Award Prefixes to Award Types to see the various award prefixes and their corresponding source of funds.
Award Purpose Code A six-digit code in the form of 9999-99. This field is used to map PTAEO charging instructions in GA to COA charging instructions in GL. The first four digits represent the GL Fund Source; the last two digits represent the GL Entity.
Award Type An attribute on each award indicating the major category of Fund Source.

The final process of approving a budget for use in reporting and accounting.

BBA Budget Balance Available - The budget amount, less expenditures and encumbrances.
Budget A forecast of cost or revenue.
Budgetary Control Settings in GA that determine the extent to which the system will enforce budget dollar availability before applying actual and encumbrance transactions. The budgetary control level is set when the award is created.
Burden Costs Overhead costs. (In the Integrated System this includes: Fringe Benefits, UVA Temp Svcs fees, and F&A Costs.) They are calculated by applying a burden multiplier as defined in the Burden Schedule of the Award to applicable raw costs.
Burden Schedule Establishes the burden multipliers used to calculate burden costs. Also referred to as the Indirect Cost Rate Schedule on the award. Refer to View Burden Costs to see applicable burden costs associated with a PTAEO.
Carrying-out Org

The owning organization of a project, task, or award. (Also know as, Owning Org).

Charging Org See Incurred-by Org.


Chart Of Accounts string. The GL charging instruction used by the University to record transactions, maintain, and report account balances. It consists of 6 segments in the following order: 1. Entity 2. Project 3. Fund Source 4. Object Code 5. Organization 6. Future. The COA is displayed with a period between segment values (e.g.; 99.999999.9999.9999.99999.0000). Note: the sixth segment is reserved for a future use and always contains a default value of 4 zeroes.


A legally binding purchase agreement. The Integrated System automatically creates commitments for the balance remaining on approved requisitions, purchase orders, and invoices that have not yet incurred the full cost. For reporting purposes, encumbrances and commitments are treated as one and the same.

Cost Transfer A movement of an expenditure or credit from one PTAEO to another. Also known as a ''usage."
Courtesy Appointment An appointment that is normally non-salaried, and recognizes a faculty member's contribution to a department that is not his/her home department. Faculty members who hold courtesy appointments do not have voting rights or other rights normally afforded to members of that department.

Delivery Location Code (DLC)

Five-digit code used to identify the various physical locations where ordered commodities from a particular Purchasing Location should be delivered. First two characters correspond to the associated Purchasing Unit code. For more information, see Purchasing Locations and Delivery Locations.

Direct Cost

A Sponsored Programs term referring to those raw costs that can be identified and assigned specifically to a particular sponsored project, instructional activity, or any other institutional activity, with a high degree of accuracy.


A powerful, highly intuitive, and easy-to-use query and analysis tool that enables end-users to create and/or view pre-defined reports, and if desired, easily export data to Microsoft Excel.

Distributions The charging instructions (either PTAEO or, in some cases, COA) to which all or a portion of the transaction amount is to be posted.


An entry made to record anticipated expenditures of any type. Example, LD Labor Encumbrances record anticipated labor expenditures. (For reporting purposes, encumbrances and commitments are treated as one and the same.)

Enterprise Applications The department within ITS responsible for providing leadership, service, and support for enterprise-wide administrative information systems.


A two-digit code (the first segment of the COA) that defines the state, local, or outside entity associated with transactions and balances for each of U.Va.'s four state agencies. It is the balancing segment of the COA. For a more in-depth definition and instructions, see how to select the correct entity.

Expending Org

See Incurred-by Org.

Expenditure Batch A group of manual cost transfers, or internal service provider (isp) billings.
Expenditure Category A code used to group Expenditure Types together by type of cost. (e.g. "Classified Salaries," "Faculty Salaries," "Supplies & Materials," "OTPS," etc.) You can see a complete list of Expenditure Categories and associated Expenditure Types by running the following Discoverer Report: IS.FM_GM Expenditure Types.
Expenditure Code A four digit number used by internal service providers (isps) to identify the expenditure type to be charged. See the Discoverer Report: IS.FM_GM Expenditure Types. Note: The Expenditure Code is listed in the column labeled "Internal Service Provider Code."
Expenditure Comment Free text that can be entered for any expenditure item to explain or describe it in further detail. A maximum 240 character comment can be stored and reported.
Expenditure Credit Funds received as credits or reimbursements for original expenditures in the GA module. See the Finance and Administrative Policy and Procedure for Expenditure Credits for more detailed information.
Expenditure Function Code A four digit code that is used to categorize a project’s primary reason for existence. Expenditure functions include “core missions” of the University (Instruction, Research, and Public Service), as well as “support” functions. This code is required when creating new projects. Refer to the Expenditure Function Code Directory for more specific information.
Expenditure Group A unique batch name used to group a set of expenditures or manual encumbrances lines entered into GA. For a more detailed description, refer to U.Va.'s coding conventions for Expenditure Group names.
Expenditure Item Date

The date the expenditure was incurred, which varies by type of transaction. For:
1. Requisitions and Purchase Orders - the date the document was created (resides in the "Expenditure Date" field on the form).
2. Payment Vouchers - the date the invoice was issued (resides in the "Invoice Date" field on the form).
3. Payroll and LD transactions - the last day of the payroll period associated with the expense, adjustment, or commitment.
4. Cost transfers - the original expenditure item date of the transaction being transferred.
5. P-Card transactions - the date the expense was charged on the card.

Expenditure Project A project that is funded and budgeted by an award.
Expenditure Type The "E" in the PTAEO. It is used to describe a specific type of expense such as "Salary, Class Staff FT," "FB, Classified Staff," "Supplies, Office," etc. You can see a complete list of Expenditure Types and the Expenditure Categories to which they belong by running the Discoverer Report: IS.FM_GM Expenditure Types.
F&A Cost Codes A two digit numeric code that designates a grouping of F&A Costs. For more information see F&A Cost Codes.

F&A Costs 

Facilities & Administrative Costs, formerly known as "indirect costs" when referring to sponsored programs. These are costs of doing business not directly attributed to work performed. Examples: administrative salaries, office/lab space, etc. For more information see F&A Cost Codes.

FA Fixed Assets. An Integrated System finance module used to account for University Assets.
FM Funds Management. See GA.
Fund (verb) To allocate all or part of an award installment to a project as a prerequisite to budgeting and entering expense transactions against the project. Often referred to as "linking" a project and award.
Fund (noun)

A segregation of resources used to:
-- control and monitor financial activity, and
-- help ensure and demonstrate University compliance with legal and administrative requirements.

Fund Source A four digit code which defines the type of funds (gift, grant, state E&G, endowment, etc.) for institution level reporting and accounting. See
Fund Source (GL/GM).


Grants Accounting. An Integrated System finance module. At U.Va., GA is used as a subsidiary ledger to record all expenditures at the PTAEO level. Also known as FM, GM and OGM.

GL General Ledger. An Integrated System finance module that represents the University's book of record for all financial transactions such as revenues, expenses, and balance sheet items. It is also the module that receives and records all revenue.
GL Period Monthly calendar dates, as defined by U.Va. in GL. GL Periods are shown in the following format: Mon-YY. (Example: Apr-04). In addition to the twelve monthly accounting periods, U.Va. has also defined two adjusting periods for each fiscal year. Adjusting period abbreviations are Adj1 and Adj2. (Example: Adj1-05)
GL String See COA.
GM Grants Management. See GA.
Grant See Sponsored Program.
Grant format This refers to a Discoverer report format that shows a breakdown between Direct and Indirect Costs, as well as other Sponsored Program-related data elements such as Principal Investigator, etc.


Installment Creation Or Modification. A UBO form used to request the creation or modification of an award installment on specified types of awards. See Processing Funds website to determine when an ICOM is necessary.

Incurred-by Org

The "O" in the PTAEO. The organization that incurred the expense. Also known as the expending org or charging org.

Indirect Cost

See F&A Costs.

Installment (award) See Award Installment.
Internal service provider See isp.
iODS See ODS. The "i" stands for the release level of the software in the ODS.
IS Integrated System. The enterprise-wide administrative on-line information system used for Finance, HR, Payroll, Labor Distribution, and Training Administration.
isp internal service provider. A University-based enterprise authorized by the VP for Management & Budget to provide and bill for services. Internal service providers will normally process charges by using direct billing through the Grants Accounting module of the Integrated System as a GA Cost Transfer.
Labor Schedule A schedule that specifies the PTAEO(s) to which an employee’s pay is to be distributed. It can be defined at an individual assignment level or as a default for all employees of an organization.


Labor Distribution. An Integrated System HR/Payroll application that provides functionality to distribute labor (payroll) costs to PTAEOs based upon a predefined Labor Schedule.

Limited Purchase Order One of three methods by which departments may buy eligible goods and services directly from suppliers: for the purchase of non-restricted goods and services less $5,000.
Linking See Fund (verb).


List Of Values. A list of valid values for the field being entered on an Integrated System form. See Using a List of Values.


Limited Purchase Order.

Major Budget Unit, or MBU A group of departments and cost centers having a common organizational relationship, typically that functional unit immediately below a vice president. It may include a large unit such as an entire school (for example, the College of Arts & Sciences) or a single administrative department (for example, the University Budget Office). See Organization Document.
Manual Encumbrance An manual entry made to record an anticipated expenditure or credit of any type.
Non-12-Month Salary The salary paid to an employee who does not work 12 months per year. A 9-month appointment will have a salary that is paid for the period of August 25 through May 24 of the following year. A 10-month appointment will have a salary that is paid for the period of August 25 through June 24 of the following year. An 11-month appointment will have a salary that is paid for the period of August 25 through July 24 of the following year. For example, a 9-month faculty member who is paid $10,000 per month will have a Non-12 Month Salary of $90,000.
Non-Paid Those individuals who have an officially-recognized relationship with the University but receive no pay from the University.
Non-Salaried Not on the salaried payroll. Also may be used to refer to someone who receives no compensation from the University, but has an officially-recognized relationship with the University (see Non-Paid).
Number of work months The number of months annually an employee is employed. The field is used in the calculation of salary and benefits for non-12 month employees. This field is blank for 12-month employees and all biweekly wage employees. Valid values are 9, 10, or 11 (see Non-12 Month Salary).
Object Code A four digit number that signifies a specific GL Revenue, Expense, Asset, Liability, or Fund Balance account. Object Codes and their descriptions may be found in the Discoverer report IS.GL_Object Code.
ODS Operational Data Store. Also referred to as iODS. A copy of the Integrated System application database used for reporting. ODS (iODS) data is refreshed once a day, and the data will be at least 24 hours old in most cases.
Org An abbreviation for Organization.
Organization A five digit numeric code followed by an alpha description that uniquely identifies an organization (departments and schools) within the University. (example: 20030 FI-Human Resources) See Organization Document.
OSP Office of Sponsored Programs. The office responsible for the review and processing of all grants and contracts applications and proposals, whether federal or non-federal, including continuations, extensions, renewals, supplements, and transfer applications for all departments and schools outside the School of Medicine. This review and processing constitutes "institutional approval." OSP also manages post award accounting for all sponsored projects.
OTA University Training Administration System, an Integrated System HR/Payroll application used to publish available classes, schedule offerings, and facilitate training enrollment through Employee Self Service.
OTM Time Management. An Integrated System HR/Payroll application used to enter employee time reports.
OTPS Other Than Personnel Services. Expenditures not related to wages, salaries, or the related fringe benefits.
Owning Org See Carrying-out Org.

Payment Voucher

A procedural method by which departments may request demand payments through the Integrated System. Allows payments to be made without the prior issuance of a purchase order (requisition), limited purchase order, or the use of the University Procurement Card. For rules of use, applicable goods and services, and allowable dollar limits, see Payment Voucher on the Procurement Services Web site.


Principal Investigator. The lead researcher on a Sponsored Program.

PO Purchase Order. An Integrated System finance application used for the procurement of goods and services.
POAP Purchase Order and Accounts Payable. Two Integrated System finance applications, sometimes referred to together in relation to the procure-to-pay process.
Pre-Defined Reports Discoverer reports that have been created and stored in the database for use by "'UVA ODS Specialist"' responsibility holders. The prefix characters before the period (.) are the computing id of the person who created the report. Those created by the Integrated System developers are stored with an "IS." prefix.
PROD or iPROD Short for Production, this is the live IS application database.
Project The "P" in PTAEO. A primary unit of work or discreet activity that represents a use of funds within the Integrated System. NOTE: A project can be a Revenue Project, an Expenditure Project, or both. For a better understanding, refer to the Discoverer report IS.GL_Revenue Project Relationships.

Project Centric

The term that describes the University's use of the GA module for all institutional expenditure transactions. University activities are defined as projects.

Project Number A six digit number that uniquely identifies a project within the Integrated System.


Project Status Inquiry. An online form within GA that allows users to request information regarding expenditures and budgets including project-to-date totals.  PSI allows review of the current status of projects, and drill-down capabilities are available for more detailed review of a project and its tasks. See the Project Status Inquiry How-Do-I for instructions on how to use.

PTA Project, Task, Award. The first three sections of the PTAEO. Often isp's will just ask for a PTA combination to bill, as the Expenditure Type is defined by the good or service being provided, and they automatically populate your org as the expending org.
PTAEO Project, Task, Award, Expenditure Type, and expending Organization are the charging instructions for expenses in the University's Project Centric environment. All Labor Distribution and Procurement transactions contain at least one PTAEO to record a transaction. Internal Service Providers (isp's) bill customer PTAEOs and credit their own PTAEOs.
PTAO Project, Task, Award, and expending Org. The PTAEO, omitting the Expenditure Type segment. Used when the Expenditure Type is pre-determined and just the Project, Task Award, and Organization is required to complete the PTAEO.

Purchasing Unit Code (PUC)

A 2-character code assigned by Procurement Services to business units with procurement activities, used to identify the business unit that is responsible for a purchase. For more information, see Purchasing Locations and Delivery Locations.

Query The process by which a user retrieves information from the database, based on specific criteria defined by user. Simple queries can be done through the Integrated System forms; more complex queries are accomplished by using the Discoverer reporting tool.

Recovery (Cost)

A credit in GA, usually defined by a fee schedule and representing revenues generated by your PTAO from other University department(s), e.g., a user fee charged to a U.Va. department or project.


A predefined set of data, menus, and forms that defines a particular level of authority within the Integrated System. Note: several users can share the same responsibility, and a single user can have multiple responsibilities. See University Application Responsibilities.

Revenue Additions to assets that do not increase any liability and do not represent the recovery of an expenditure (Examples: gifts, investment income, sales revenues, conference registration fees, royalty payments).
Revenue Project Projects used for non-sponsored programs only to record revenue in GL and identify the fund source of award installments. For a better understanding, refer to the Discoverer report IS.GL_Revenue Project Relationships.

Sponsored Program

Any externally funded research or scholarly activity that has a defined scope of work and set of objectives which provide a basis for accountability and sponsor expectations. In the Integrated System, this is any award that starts with a "G."

Standard Reports Real time reports contained in and run from the IS applications. Standard reports CAN NOT be accessed through Discoverer.
Suspense Project (Labor) A Project, Task, Award (PTA) combination assigned at the organization level to be used to charge all labor suspense charges (i.e., labor charges for which no valid PTA combination is specified).
Suspense Project (OTPS) A Project, Task, Award (PTA) combination assigned at the organization to be used to charge all OTPS suspense charges. This PTA combination will be charged any time LPO information is incomplete in or internal service providers are unable to obtain valid PTAO combinations from their customers.
Task The "T" in the PTAEO. Used to more narrowly define a subset of activities within a project. It is assigned by the project manager and is useful for tracking and reporting in GA.
Transferred Date The date on which costs, revenue, and invoices are transferred from one Integrated System module to another. (i.e., from GA to GL).


University Budget Office.

Usage See Cost Transfer.
User-Defined Reports Reports created by end-users in Discoverer and run from iODS. They can be saved on a local PC, a shared directory within a department/school, or (if permission has been granted by the ODS Administrator) they can be saved to the Discoverer database and shared with other users. User-Defined reports saved to the database are prefixed with the user ID of the person who saved the report.
VPN Virtual Private Network. A system that uses encryption and other security mechanisms to ensure that only authorized users can access the University's network and that the data cannot be intercepted.

Workflow (terminology)

A tool that allows the University to automate business processes by routing information in the Integrated System applications to individuals when their action or attention is required. For example, a workflow may be built to notify a supervisor when a GL journal entry batch has been created and requires approval. The supervisor would receive an interactive notification screen from which the batch would be approved or rejected.

Workflow Status (for Projects) There are three project statuses created by workflow: Submitted, Submitted to Central, and On Hold. Once the workflow is complete and all requirements are properly fulfilled, the status is changed to "Approved." See the Workflow How-do-I document for more information.