Glossary

These are the commonly used terms and acronyms used in Business and Financial Services. 

                 A B C D E F G H I J K L M N O P Q R S T U V W Y

A

Academic Support

“Academic Support includes expenditures for the support services that are part of the institution’s primary mission. Include[s] audio/visual services, academic computing support, ancillary support, academic administration, personnel development and curriculum development.” [IPEDS Glossary]

Academic Year [AY]

Refers to the time period beginning with the Fall Semester and ending with the Spring Semester.

Academic Year Full Time Equivalent Students [FTES]

Fall FTES added to Spring FTES divided by two.

Accessible Technology Initiative [ATI]

A CSU committee launched to ensure that each campus follows state and federal laws mandating access to technology as well as to ensure a culture of inclusive learning. Also see Section 508.

Account

The 6 digit number used to classify transactions by type, including assets, liabilities, fund equities, revenues and expenses. See Chartfield.

Accounting Department Notice of Accounting Transactions [AD-NOAT]

This is a coded memorandum to CSU campuses requiring us to record specific accounting transactions.

Accrual

When it is known that revenues are due, but they have not been received before the fiscal year end deadline for depositing revenues, Accounting Services can be asked to post the revenues in the current fiscal year. This posting, based on sound documentation of revenues due, is referred to as an accrual of revenues. This same process can be done with expenditures. If a department is certain they will be receiving an invoice for materials received but it has not materialized and the deadline for posting invoices is near, the department can request that Accounting Services accrue the expense. This allows for proper reporting of revenues and/or expenditures in the fiscal year in which they were generated.

Accrued Expenses

Expenses recorded when goods and/or services are received by SJSU, but not paid for in the current fiscal year. Required for proper reporting of expenditures in the fiscal year in which they were incurred.

Accrued Revenue

Revenue recorded when SJSU provides goods and/or services, but has not recorded payment. Required for the proper reporting of revenues in the fiscal year in which they were generated.

Affiliated Organizations

“Legally separate organizations that are affiliated or associated with a primary GASB institution. These organizations are created for the primary purpose of assisting a primary institution to accomplish its mission, but are not subject to the institution's organizational or procedural oversight. Fund-raising foundations, athletic associations, alumni associations, and research foundations are some examples of affiliated organizations. Depending on the organizational structure and other factors, some affiliated organizations may be considered component units and thus their financial activity must be reported separately by the primary institution.” [IPEDS]

Alien

In U.S. law, an alien is a legal term for a person who is not a United States national. Also see Resident Alien and/or Nonresident Alien.

American with Disabilities Act [ADA]

Annualized FTES [Full Time Equivalent Students]

Fall FTES added to Spring FTES divided by two plus 1/2 Summer FTES. Equivalent to College Year FTES. Also referred to as Academic Year FTES.

Approving Official

A person to whom authority has been delegated in writing to approve expenses in accordance with SJSU policy.

Athletics

Refer to Intercollegiate Athletics.

Automated Clearing House [ACH]

An electronic clearing and settlement system for exchanging electronic transactions among participating banks. These electronic transactions are substitutes for paper checks and typically used to make recurring payments such as payroll or loan payments. This is also referred to as EFT.

Auxiliary Enterprises/Funds, a.k.a. Special Funds

“Revenues generated by or collected from the enterprise operations of the institution that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Auxiliary enterprises are managed as essentially self-supporting activities. Examples are residence halls, food services, student health services, intercollegiate athletics, college unions, college stores, and movie theaters.” [IPEDS]

Auxiliary Organizations

Separate legal entities authorized in the Education Code to provide essential services to students and employees. They operate in association with the SJSU pursuant to special written agreements, and are authorized to perform specific functions that contribute to the educational mission of the university. Auxiliary organizations must be self-supporting and do not receive funding from General Fund sources. Separate financial statements are issued for each of the five recognized auxiliary organizations, which are:

Associated Students
Research Foundation
Student Union
Spartan Shops
Tower Foundation

Auxiliary Organization Funds

Funds held by a recognized auxiliary organization. For details, see CSU Auxiliary Organizations.

Average Daily Balance

The sum of the daily outstanding cash balances is divided by the number of days covered in the cycle to give an average balance for that period. This amount is used to allocate investment income amount SJSU’s funds. For details, see Trust Fund Guidelines.

Average Unit Load [AUL]

AUL is an indicator of the average units taken by students. A full course load is considered 15 units for undergraduates and 12 units for graduate students.

Award

A gift of tangible personal property in recognition of service or achievement directly benefiting SJSU.

B

Backfill

An increase in resources to fill a void resulting from management decisions. For SJSU budget application, it refers to restoring funding loss[es] due to state legislative, CSU Systemwide, or central SJSU managerial decisions. For example, a reduction in the State University Fee results in a projected revenue shortfall to the campus. Additional State support to compensate for the revenue shortage would be referred to as the Fee Reduction Backfill.

Backorder

The status of items on a purchase order in the event that some or all of the inventory required to fulfill the order is out of stock.

Base Budget

Permanent operating budget given to a unit to continuously carry out a basic, ongoing mission from one fiscal year to another. This is in contrast to one time funding, which is allocated for projects with a specific ending date.

Benefits

Reference is to what is commonly known as staff or employee benefits, i.e. Social Security [OASDI], retirement [PERS], health coverage, dental coverage, vision, etc. The benefits available to an individual are dependent upon the employee’s collective bargaining unit’s negotiated contract.

Bid

A price quote submitted by a supplier.

Bid List

A list of suppliers that provide a specific product or service. Buyers will use a bid list when requesting quotes or proposals. SJSU post bid opportunities through BidsOnline™.

Billing

For internal billing information, see Chargebacks. For external billing information, see Auxiliary Organization Billing.

Bill of Lading

A document accompanying a shipment and provided by the supplier that serves as a receipt for goods.

Blind Shipment

A shipment made without being requested. Very often, suppliers will blind ship complimentary items. Complimentary shipments are free.

Budget Journal Transfer

A journal entry performed by a department in FTS to transfer budget from one chartfield to another.  For details, see Finance Training and Tutorials.

Budget Letters

Budget Letters are distributed by the State of California's Department of Finance to all State of California agencies. The CSU is exempt from most Department of Finance budget related directives. Any budget related directives issued by the Department of Finance that SJSU may be required to respond to will be issued to the campus via a request out of the CSU Chancellor’s Office.

Buyer

Any person who contracts to acquire an asset in return for some form of consideration. A buyer's primary responsibility is obtaining the highest quality goods at the lowest cost. This usually requires research, writing requests for bids, proposals or quotes, and evaluating information received.

C

Calendar Year FTES [Full Time Equivalent Student]

Refer to College Year FTES.

Cal Grant

California offers Cal Grants to undergraduate students who meet the financial, academic, and eligibility requirements. Cal Grant funding is free money to be used by California residents for educational expenses.

California Multiple Award Schedule [CMAS]

A multiple award contract is one that is awarded to multiple contractors [2 or more] for same and similar products and services at same and similar costs. Multiple award does not pertain to the number of buyers ordering from the contract, but instead, the number of contractors receiving the award from a common bid or negotiation process.

California State University [CSU]

The California State University (CSU) is currently made up of 23 campuses overseen by the Chancellor’s Office and its Trustees who are headquartered in Long Beach.

Call Tag

An already prepared shipping label that serves as a notice for a parcel to be picked up. When you return an item to a supplier and they have agreed to pay return shipping charges, they will most often issue a Call Tag.

Campus Copier Program [CCP]

Created by Contracts & Procurement Services to monitor and negotiate copier costs for the entire campus. For additional information, see CCP.

Campus Reserves Policy

Effective October 1, 2015, the Integrated CSU Administrative Manual formalized and established a system wide policy on the creation and use of carryforward balances. The 2019 campus policy is available online. It is the goal of San Jose State University to maintain adequate financial reserves to ensure responsible fiscal management, advance University priorities, and mitigate current and future risk.

Campus Wide Resources

Resources that are essential to the operation of the campus and are independent from any particular division’s core activities. Examples would be: utilities, risk pool premium, worker's compensation, industrial disability, non-industrial disability, unemployment insurance, and risk management, all of which are the financial responsibility of the university at large.

Canceled/Cleared Check

A check that has been approved by a bank or another financial institution. Once a check is processed, and all appropriate accounts have been credited, it then becomes a canceled check. At that time, some form of designation, usually a stamp, marks a canceled check as cleared. Thus, a canceled check can be considered a token of clearance of transferred funds. As such, a canceled check may be employed or required as a proof of payment or receipt of transaction. If used in this capacity, both the front and the back of a canceled check may be required. Unlike a canceled check, an outstanding check is one that has not been processed and approved by the bank where it originated.

Cannibalization

The act of disassembling or dismantling property to the point of making the property unable to perform for its intended use.

Capital Projects/Capital Outlay Program

“The erection, construction, alteration, painting, repair, improvement of any structure, building, road, or other improvement of the grounds or facilities of any kind, including campus utility systems. Capital projects may be subdivided into a variety of categories based on the size of the project in dollars or the source of funds.” [SJSU Facilities Development & Operations Service Guide, Spring 1991]. Refer to Major Capital Outlay and Minor Capital Outlay.

Capital Property

Items with a unit cost of $5,000 or more [inclusive of sales/use tax and freight] and a life expectancy of two years or more.

Cash Posting Order [CPO]

See Interagency Financial Transaction [IFT].

CFS Data Warehouse

A reporting tool used by SJSU to retrieve financial transactions posted in CFS [i.e. budget, actuals, encumbrances, and balance available]. Refer to Finance Training and Tutorials to learn more about this system, request training and access to this system.

Change Fund

A fund managed by departments and used to provide change for cash transactions. For details, see Petty Cash and Change Funds.

Chargebacks

A process used as a way for a department to collect funds from other department[s] for the services they provided. For details, see the Chargebacks page.

Chartfields

A set of numbers used to designate where specific budget funds are located. Chartfields must always include:

• 6-digit Account
• 5-digit Fund
• 4-digit DeptID

With more specific accounting, chartfields will sometimes include optional codes, such as Program, Class and Project. For additional information, see the Chartfields page.

Chief Financial Officer [CFO]

The Vice President of the Division of Administration and Finance.

Class

A 4-digit number used to track specific activities, programs, or initiatives that are not currently being tracked by the other chartfields. For additional information, see Chartfields.

College Year

A reference to a 12 month year beginning with the Summer semester and followed by the Fall and Spring semesters.

College Year FTES

Fall FTES added to Spring FTES divided by two plus 1/2 Summer FTES. Also referred to as Calendar Year FTES. 

Commercial Invoice

A monetary assessment of fabricated goods used to determine duty on international shipments. This assessment takes into consideration factors such as manufacturing costs, packaging, shipping, overhead and profit margin.

Commodity Code

A number entered in the CFS database by a buyer. This commodity code number specifies the type of product and/or service being ordered.

Common Finance System [CFS]

An Oracle database used by the CSU for processing financial transactions related to procurement, accounts payable, accounting and budget. Refer to Finance Training and Tutorials to learn more about this system, request training and access to this system.

Common Management System [CMS]

A CSU system-wide initiative to deliver state-of-the-art administrative software for Human Resources Management and Student Administration to each of the 23 CSU campuses and the Chancellor's Office.

Concealed Damage

Internal damage to a parcel that occurred during shipment and is not visible from the outside of the parcel.

Confirming Order

A  Requisition submitted to Contracts and Procurement Services after products and/or services have been ordered and/or received. Confirming orders are not allowed.  For more information, see Confirming Orders Policy.

Conflict of Interest

A situation in which someone in a position of trust, such as a buyer, has competing professional or personal interests. Such competing interests can make it difficult for buyers to fulfill their duties impartially. A conflict of interest exists even if no unethical or improper act results from it. A conflict of interest can create an appearance of impropriety that can undermine confidence in the person, profession or court system.

Consignee

The person to whom the shipment is to be delivered.

Contractor-Acquired Property

Property in possession of SJSU for performance of a contract, where property is owned by the contractor.

Corporate Data Integrity Program [CDIP]

A comprehensive system of program derivation rules and combo edits designed to standardize system-wide financial reporting products.

CSU Operating Fund

The CSU Operating Fund 70000, became the University’s principal operating fund in 2006/07. It is allocated to the campus via the CSU Chancellor’s Office and includes appropriations from the General Fund of the State of California and Student Fee Revenues.

The fund where the CSU's major funding sources [state appropriations transferred from the General Fund and most student fees] are recorded, as well as the majority of its expenses.

D

Deferred Maintenance

“ ... allocated for specific campus projects that are designed to continue the usefulness of a facility at its current or originally designed level of service. Examples include: repainting an exterior of a facility, reroofing, electrical repairs, plumbing repairs, and road repairs.” [State University Administrative Manual (SUAM)] Prior to 1995/96, deferred maintenance was called Special Repairs.

DeptID

A 4 digit number used to identify which university department is engaging in revenue and expense transactions. See Chartfields.

DHL

Originally standing for Dalsey, Hillblom and Lynn, it is a Deutsche Post World Net company that provides international mail, express, logistics and finance. For more information, see DHL.

Disabled Veteran Business Enterprise Program [DVBE]

State law requires that SJSU make efforts to award at least 3% of our purchase orders and contracts to disabled veteran business enterprises. 

Discretionary Funding

Refers to funds coming to the campus that are not mandated for a specific use. Funding, even if designated for specific purposes, could be considered a university resource to be applied at the discretion of the campus President.

Domestic Shipment

A parcel shipped from one place to another where both the point of origin and the destination are within the same country.

Donor Directed Scholarships

Scholarship funding originating from off campus sources and designed for specific students by the funding agency.

Drop Box

Also known as Letter Centers, these convenient drop-off receptacles accept Air Express Envelopes and Packages only, and offer the latest possible pickup times in each area.

Drop Ship

A retailing practice of sending items from a manufacturer directly to a customer.

E

Educational Opportunity Program [EOP]

A Federal Government EOP Grants or the CSU's EOP Program.

Electronic Fund Transfer [EFT]

Employees can have personal reimbursements and travel reimbursements deposited directly into their bank accounts via EFT. It's faster than waiting for a check in the mail. For more information, see Employee Reimbursement Direct Deposit [DocuSign].

Employee

All administrators, faculty and staff of SJSU, both full and part-time, including volunteer employees.

Executive Order [EO]

Official memo issued by the CSU to campus presidents outlining their authority to take action on their campuses.

Expedite

To check the status of an order and/or to accelerate the processing, shipping and delivery of an order.

Expense Journal Transfer

Expense transfer is performed by a department in the FTS system to transfer expense from one chartfield to another when both are under your control. The DeptIDs must be the same, but the Fund can be different. See the Journal Transfers page

Express Pickup

A service offered by Distribution Services where your parcel is picked up and shipped the same day.

Express Shipment

A service offered by various shippers where parcels are shipped via airplane and are accompanied by a promise of delivery within 1, 2 or 3 days. For assistance, contact Distribution Services.

Extended Zip

Each department on campus has been assigned a 4-digit extended zip code. Use with our 5-digit zip code [i.e. 95192-0001]. For list of extended zip, see Campus Extended Zip Codes.

External Auxiliaries

Separate legal entities authorized in the Education Code to provide essential services to students and employees. Also called auxiliary organizations.

F

Fabricated Property

Property that is constructed by combining or assembling modular components and/or materials into one identifiable unit. The finished product must have a unit cost of $5,000 or more and a life expectancy of 2 years or more. All materials, regardless of cost, will be capitalized.

Federal Family Education Loan Program [FFELP] Stafford Loans

• Stafford Subsidized: Eligible students must demonstrate financial need. Loans are from private lenders, but the federal government pays the interest while the student is in school at least half time, and/or during a six month grace period after leaving school, and during a period of deferment.
  
  
• Stafford Unsubsidized: Eligible students do not have to demonstrate financial need. The borrower is responsible for interest from the time the loan is disbursed until it is paid in full. Payments can be deferred until the student is out of school and there are options to accrue the interest due.
  
  
• PLUS Loans: Federal PLUS [Parent Loan for Undergraduate Students] is a loan that helps parents or guardians pay for college costs. Interest starts to accrue immediately and repayment begins within 60 days of the last disbursement.

Federal Work Study

A program for student employees who demonstrate financial need. The Federal Government provides funding for a portion of the payroll and the campus or off-campus agencies match a portion.

FedEx

A shipping company also known as Federal Express. See FedEx .

Financial Aid

Financial assistance for eligible students. Program includes Federal Work Study, SUG and EOP grants and the Financial Aid Cost Center’s General Fund operating budget. For more information, refer to the Financial Aid and Scholarship Office.

Financial Information Record Management System [FIRMS]

The CSU corporate standard used to ensure compliance with reporting requirements for financial information. It includes a uniform financial accounting classification and reporting structure. FIRMS does not include data elements that SJSU needs in operational systems to meet local day-to-day needs.

Financial Integrity and State Managers Accountability [FISMA]

A periodic audit conducted by the Trustees internal audit department [University Auditor] to measure SJSU activity against laws, policies and guidelines. The scope of the audit includes all financial internal control policies and procedures.

Financial Transaction Services [FTS]

FTS is a software database managed by Finance and Business Services and used for processing financial documents such as Requisitions, Direct Payment vouchers, Employee/Student Reimbursement vouchers and Travel Authorization and Reimbursements, and Budget/Expense Transfers. Refer to Finance Training and Tutorials to learn more about this system, request training and access to this system.

Fiscal Year

A fiscal year [or financial year, or sometimes budget year] is a period of time used for calculating annual [yearly] financial statements in businesses and other organizations. For the State of California, and therefore the CSU and SJSU, the fiscal year begins on July 1 and ends on June 30. For more information, see the Fiscal Year End page.

Full Time Equivalent [FTE]

Refer to FTEF and FTES.

Full Time Equivalent Faculty [FTEF]

A faculty member who works the required number of hours for full time employment, as determined by CSU Systemwide Human Resources.

Full Time Equivalent Student [FTES]

Calculation is derived by dividing total student enrollment units by 15 units for undergraduates and 12 units for graduate students.

Fund

A 5 digit number used to identify the funding source for an expense or revenue transaction. See Chartfields.

Fund Attribute [FNAT]

The CFS Fund Attribute key that is assigned to a PeopleSoft Fund when it is first created. The key is used to assign various State and CSU attributes to the fund. These attributes are used for external reporting requirements with the state, FIRMS and GAAP.

G

Generally Accepted Accounting Principles [GAAP]

GAAP uses an accrual basis of accounting. SJSU maintains their financial records and reports on the Legal Basis of Accounting. At year-end, Accounting Services then makes financial adjustments to comply with GAAP.

General Fund

Also known as State Appropriations. Expenditure authority from the State based upon its collected and/or estimated collection of revenues. On an annual basis, a portion of the State of California General Fund revenues is identified by the governor for use by the CSU system. The Chancellor's Office redistributes the CSU’s appropriation funding to the 23 campuses along with an estimate of the student fee revenues each campus is expected to collect based upon their projected student enrollment.

General Fund Appropriations

Funds approved to SJSU by the state legislature to support expenditures of SJSU.

General Ledger

A collection of accounts to which debits and credits are transferred. While the journal lists transactions in chronological order, its format does not facilitate the tracking of individual account balances. The General Ledger is used for this purpose. The action of recording a debit or credit in the General Ledger is referred to as posting. The posting of a journal entry to the General Ledger accounts is a purely mechanical process using information already in the journal entry and requiring no additional analysis. For more information, see the Journal Entry page.

Gift

Something of value given or bestowed upon an individual, group or entity with the expectation of benefit accruing to SJSU.

Green Card

United States Permanent Resident Card. An identification document issued by the U.S. affording non-citizens of that country some of the rights its citizens enjoy, sometimes with the prospect of naturalization.

Ground Shipment

A service offered by various shippers where parcels are shipped via truck and delivery can take days or weeks.

Government Furnished

Property directly acquired by the Government and subsequently made available to the contractor.

Governor’s Compact with CSU

Over the years, there have been several "compacts" or agreements between the Governor and the CSU. The purpose of the compacts are to provide a consistent and dependable funding level to the CSU. In exchange for predictable funding, the CSU committed to key educational outcomes.

The Governor and the CSU agreed to a funding methodology for the fiscal years 1995/96 through 1998/99. This agreement was referred to as the Governor’s Compact.

Following 1998/99, the Governor committed to a new partnership agreement, referred to as the Higher Education Compact. In May of 2004, Governor Arnold Schwarzenegger entered into a new six year compact with the UC and CSU systems. The long-term funding agreement officially began with fiscal year 2005/06 and extended through fiscal year 2010/11.

In May 2022, the Newsom Administration and the CSU entered into a Multi-Year Compact for the years 2022/23 through 2026/27, which includes commitments to grow enrollment and meet other goals while the Administrative proposes five-percent base increases to the CSU's General Fund appropriation.

H

Hard Copy

A permanent reproduction, on any media suitable for direct use by a person [in particular paper], of displayed or transmitted data. [Examples: printed paper pages, facsimile pages, computer printouts]

Hospitality Expenses

Expenses for activities that promote SJSU to the public, usually with the expectation of benefits accruing directly or indirectly to SJSU and may include the provision of gifts, awards and promotional materials.

Hospitality Guidelines

SJSU guidelines regarding what can and cannot be paid with state funds when hosting an SJSU event or entertaining guests of SJSU. For details, see the Hospitality Guidelines page.

Hospitality Payment

A journal entry performed by a department in Financial Transaction Services to pay another department for products and/or services received. Department receiving the services would be the Payer and the department being paid would be the Payee. For additional information, see Chargebacks and Journal Transfers.

HR Expense Adjustment

An entry performed by a department in FTS to make an after-the-fact adjustment to chartfields used for payroll [e.g., to credit Work Study funds and move the funds to Student Assistant]. For additional information, see Journal Transfers.

I

In Class [Classification] Progression

This is a personnel action resulting in an increase to compensation for an employee as the result of a management decision to move an individual to a higher skill level within a job classification with specific skill levels. As with reclasses, equity adjustments, and hiring above a position’s budgeted level, there are no central university funds set aside to cover costs associated with in-class progressions.

Indicia

In postage, indicia are markings on a mail piece showing that postage has been paid by the sender. Postage stamps and meter marks are considered indicia by the Postal Service.

Information and Communication Technology [ICT]

Federal and state law require that SJSU purchase web applications, hardware, software, telecommunications, multimedia and self-contained closed products like copiers, fax machines and kiosks that are accessible to the disabled. See the U.S. General Services Administration page.

Institutional Support

“Institutional Support includes expenditures for the day-to-day operational support of the institution excluding physical plant.” [IPEDS] 

Instruction Program

“Instructional activities [Academic administration should be excluded] for both credit and non-credit functions. Includes general academic instruction, occupational and vocational training, special session instruction, community education, adult basic education and tutorial instruction conducted by the faculty for the institution’s students.”  [IPEDS].

Insurance Coverage

If you have a parcel shipped and its contents are valued above $100, you have the option of purchasing more insurance coverage. The insurance primarily covers loss of your package.

Insurance Value

You may ensure a parcel being shipped only for the actual value of the contents. In the event your parcel gets lost, carriers require a receipt or invoice reflecting the value of the items.

Integrated Postsecondary Education Data System [IPEDS]

“...established as the core postsecondary education data collection program for NCES [National Center for Education Statistics], is a system of surveys designed to collect data from all primary providers of postsecondary education. IPEDS is a single, comprehensive system designed to encompass all institutions and educational organizations whose primary purpose is to provide postsecondary education. The IPEDS system is built around a series of interrelated surveys to collect institution-level data in such areas as enrollments, program completions, faculty, staff, and finances.” [IPEDS].

Interagency Financial Transaction [IFT]

A transfer of cash balances between one CSU agency and another within SWIFT.

Interdepartmental Expense Transfer

A journal entry performed by a department in FTS to transfer expenses from chartfields within your control to chartfields outside of your control. For additional information, see the Journal Transfers page.

International Shipment

A parcel shipped from one place to another where both the point of origin and the destination are in different countries.

Invoice

A bill submitted by a supplier for payment.

Item Types

A 12-digit number that is associated with financial transactions in the MySJSU [student administration] system. When these transactions feed into CFS, the Item Type number is converted into a corresponding Chartfield.

J

Journal

A record that keeps accounting transactions in chronological order [e.g., as they occur].

Journal Entry

An entry to record transactions. SJSU uses double-entry accounting. Double-entry implies that transactions are always recorded using 2 sides: debit [positive] and credit [negative]. The sum of debit side amounts should be equal to the sum of credit side amounts. This can be performed by departments in FTS or by Accounting Services and University Budget Office in CFS.

Journal Transfer

A journal entry to transfer or adjust expense and/or revenue. This can be performed by departments in FTS or by Accounting Services and University Budget Office in CFS.

K

Kuhlman Loan

This university loan program is awarded in special cases, and is only considered upon referral by an SJSU financial aid counselor. It is available to upper-division and graduate students with a minimum GPA of 3.0.

L

Labor Cost Distribution [LCD]

A PeopleSoft HCM [SJSU@Work] process that distributes payroll expenditures to designated funding sources. Reports can then be generated that provide employee compensation data, including the chartfield string where this data is posted in CFS as expenses.

Legal Basis of Accounting

The CSU system as a whole maintains its internal financial records and reports on the Legal Basis of Accounting prescribed by the State of California. At year-end, each of the campuses converts campus legal basis accounting records to the accrual basis of accounting in accordance with GAAP.

Lottery Fund

A portion of the California State Lottery is given to the CSU and is then distributed by the CSU Chancellor’s Office to SJSU as one of the CSU System's 23 campuses.

M

Major Capital Outlay

Capital outlay [construction] project where the estimated total project cost is over $929,000 as of 2022. State site acquisition projects, regardless of amount, are funded in major capital outlay.

Mandatory Fees

Fees that are either Category I [such as tuition and an application fee] or Category II [campus mandatory fees]. Campus mandatory fees include the Health Facility Fee, Health Center Operations Fee, Student Association Fee, Student Union Fee, Document Fee, Student Success, Excellence and Technology Fee [SSETF]. See more details at the Bursar's Office webpage. 

Marginal Costs [of Instruction]

“The calculation for general fund dollars needed to support enrollment growth is based on the marginal cost formula developed at the request of the state legislature in cooperation and agreement with the State of California's Department of Finance, the University of California, and the Legislative Analyst's Office. Marginal Cost is a negotiated funding standard used to quantify the incremental cost of adding one new full-time equivalent student at CSU.” [2000/01 Support Budget, California State University]

Meter Reading

A reading of a number on a copy machine. The meter reading reflects the total number of copies made on a copy machine.

Minor Capital Outlay

Capital outlay [construction] project where the estimated total project cost is $929,000 [as of 2022] or less. 

Memorandum of Understanding [MOU]

A document describing a bilateral or multilateral agreement between parties. It expresses a convergence of will between the parties, indicating an intended common line of action.

N

National Association of College and University Business Officers [NACUBO]

An organization that represents chief business and financial officers through advocacy efforts, community service, and professional development activities. The association's mission is to advance the economic viability and business practices of higher education institutions in fulfillment of their academic missions. For more information, see the NACUBO page.

Non-Mandatory Fees

Fees that are designated as CSU Categories II, IV, and V. Category III refers to miscellaneous course fees associated with a state supported course for materials and services used in course instruction. Category IV refers to fees other than Category II or II paid to receive materials, services, use of facilities, fees resulting from dishonored payments, late submissions, misuse of property, or security deposits. Category V refers to fees paid to self-support programs such as extended education, parking, and housing fees.

Non-Recurring Maintenance/Repair [NRMR]

A type of capital project that generally refers to deferred maintenance and work required to restore facilities, buildings, equipment, roads, sidewalks, sewer and water systems, utility infrastructure, and grounds to their original condition or to such condition that they can be effectively used for their intended purpose, ensuring ongoing operation to the campus. Typically this work occurs on cycles greater than one year [and is not funded as part of the new space budget allocation].

Nonresident Alien

In U.S. law, an alien is a legal term for a person who is not a United States national. Visitors with the legal right to visit a country [which is foreign to them] may be called nonresident aliens of that country. Also see Resident Alien.

Non-Resident Fee

Fee paid by non-California resident domestic and international students in addition to the tuition fee.

O

Official Host

An SJSU employee who hosts a meeting, conference or event.

Official Guest

A person invited by an official host to attend an SJSU meeting, conference, reception or event. Examples of official guests include employees from a work location other than SJSU, members of the community, media representatives and/or recruitment candidates. Employees of SJSU are not considered official guests.

One Time Funding

Funds allocated on a one time basis, often for a designated project or use. Funds may be allocated in subsequent fiscal years but the funds are not intended to become a permanent addition to the recipient’s base budget. This is different than base budget.

Operating Fund

See CSU Operating Fund.

Operation and Maintenance of Plant

“Operation and Maintenance of Plant includes expenditures for operations established to provide service and maintenance related to grounds and facilities used for educational purposes.” [IPEDS]

Outstanding Check

A check written and delivered to its drawer, but not yet presented at the payee bank for payment or, if presented, still in the bank's check clearing cycle. Also see canceled/cleared check.

P

Parcel Post

A service offered by the U.S. Postal Service for sending parcels through the post. It is generally one of the less expensive ways to ship packages that are too heavy to be sent by regular letter post and is usually a slower method of transportation.

Pathways

Ways for SJSU employees to obtain and pay for products and services. These pathways include Campus Copier Program, Direct Payment Voucher, Employee/Student Reimbursement Voucher, Petty Cash, GoCard, Procurement Card, Registration Payment Request, RapidReq, Travel Reimbursement and Requisition. For more information, see the Procure to Pay page.

Pell Grant

Pell Grants, named after Senator Claiborne Pell, are the largest source of grant money from the Federal government. They are awarded to qualified undergraduate students and students in teacher's credential programs.

Perkins Loans

Perkins Loans are Federal low-interest loans for undergraduate and graduate students who have demonstrated a high financial need.

Personally-Owned Property

Property belonging to an employee or student and being used at SJSU for personal or business use.

Petty Cash Fund

A cash fund managed by departments and used to buy products under $50. For more information, see the Petty Cash and Change Funds page.

Plan of Financial Adjustment [PFA]

Allows state agencies to pay out of one appropriation and then identify the costs as properly belonging to other appropriations. Upon receiving the PFA from the agency, the California State Controller's Office transfers these expenditures from the originally charged appropriation to the alternately charged appropriation.

Proof of Delivery [POD]

If you did not receive a shipment sent to you, you can request a POD. A POD usually includes the date of delivery and the name of the person who signed for the shipment.

Postal Annex

A small U.S. Postal Service center.

President

The President of SJSU or the president's designee.

Professional and Continuing Education [PaCE]

New name adopted by Systemwide Extended Education for fund previously known as Continuing Education Revenue Fund [CERF]. Revenue generated from self-support degree and certificate programs, courses [credit, non-credit], and continuing education units. For additional information, PaCE.

Program

A 3 digit number used to define on-going program activities which need to be tracked for reporting purposes. See Chartfield.

Project

A 5 to 12 digit code [with alphanumeric characters] used to identify a discrete set of activities that have a strict start and end date. It is also used to identify expense transactions that should be invoiced to auxiliary organizations. See Chartfield.

Promotional Products

A gift of tangible personal property that is distributed to promote the name or image of SJSU, to provide information or to enhance SJSU productivity. Promotional products are of minor value and bear the SJSU logo, an SJSU-related icon and/or information identifying SJSU. [Examples: pen, folder, calendar, clothing]

Proposal

An offering from a seller to a prospective buyer. Proposals can range in size from a 1-page letter or price list, to several hundred pages of detailed specifications written by a technical writer. In the business sales process, the written proposal is the vehicle that carries the terms of an agreement between buyer and seller, and forms the basis for a subsequent business contract. When a proposed offer is accepted by the buyer, it creates a legally binding document for both parties.

Public Service

“Public Service is all funds expended for activities that provide non-instructional services to groups external to the institution.” Example: Off Campus Federal Work Study funds. [IPEDS]

Public Works

The erection, construction, alteration or improvement of any public structure, building, road or other public improvements of any kind.

Purchase Order

A document created by Purchasing. This document is SJSU's official contractual agreement to order specific products and/or services from a supplier. It includes the terms and conditions of purchase, payment and receipt of the order. Also see Requisition.

Q

Quote

Price[s] of product[s] and/or service[s] from a supplier. Quotes can be verbal or written. The RapidReq process requires a valid written quote. Printed copies of web pages are not valid quotes. Email messages can be valid quotes as long as the message is from the supplier and all necessary information is included. Valid quotes must include a detailed description of the item[s] being quoted, exact price[s], freight charges [if applicable], a quote number and/or name of person who provided the quote, and supplier name, address, phone and fax numbers.

R

Receipt

For procurement purposes, a receipt refers to a document that proves that the requested products and/or services have been received by SJSU. Credit card slips and credit card statements are not considered receipts. In accounting or budget, receipts refer to the revenues and/or reimbursements to the CSU Operating Fund, which includes: Non-Resident Fee, Application Fee, State University Fee, Transcripts, Library fines, Late Registration Fee, etc.

Recurring Maintenance/Repair

A type of maintenance that typically occurs in cycles of less than one year for ongoing, routine operations and maintenance of buildings and equipment. The work is necessary to keep facilities, building, equipment, roads, sidewalks, sewer and water systems, utility infrastructure, and grounds in good repair, appearance and operating condition.

Referral Notice

A notice from Accounts Payable advising department about an invoice.

Requisition

A document created by an SJSU employee that requests the purchase of specific products and/or services for their department[s]. Also see Purchase Order.

Research Foundation

Research Foundation provides expertise and business infrastructure necessary to conduct San José State University research, community partnerships and education related initiatives.

Reserves

See Campus Reserves Policy.

Residence

A place of primary dwelling shall be designated for each employee. A primary dwelling is defined as the actual dwelling place of the employee. Per Diem or other subsistence expenses will not be reimbursed if incurred at an employee's residence.

Resident Alien

In United States law, an alien is a legal term for a person who is not a U.S. national. Aliens who have temporary or permanent residence in a country [which is foreign to them] may be called resident aliens of that country. Also see Nonresident Alien.

Resource Review Board [RRB]

The Resource Review Board replaced the Resource Planning Board [RPB] as of April 16, 2007 and was “broadly charged with reviewing and recommending improvements in the processes involved in resource allocation and the procedures for evaluating the effectiveness of expenditures.” [Academic Senate Policy Recommendation S07-3 [pdf]]

Restocking Fee

A fee that suppliers may charge that covers their labor expenses for accepting returned items and putting those items back into their warehouse.

Return Method

When returning a parcel to a supplier, the return method includes information about the name of the shipper, who will pay for shipping charges [SJSU or the supplier], and how shipping charges will be paid [e.g., call tag, account number, etc.].

Request for Information [RFI]

A request for information regarding products or services that the University is interested in procuring. A response to an RFI by a prospective contractor is not considered an offer, and consequently, cannot be accepted by the University to form a binding contract. A formal written RFI would describe the purpose of the procurement and the method to be used in evaluating the responses received.

Request for Proposal [RFP]

All documents, including those attached or incorporated by reference, utilized by the University for soliciting Proposals and is the commonly used name for competitive Sealed Proposals. Procurement should take into account the costs for the full life cycle of any resulting contract to determine total expected cost.

Request for Quote [RFQ]

Is a request for bid submittal awarded on the basis of lowest price meeting a minimum specification.

Returned Materials/Merchandise Authorization [RMA]

An alphanumeric identifier used by suppliers that indicates a customer has been authorized by a company representative to return a product for repair or refund. An RMA is similar to a tracking number in that it identifies a transaction, and both parties can get information on the progress of the transaction by using the RMA. It is not uncommon for a company to refuse a returned item if it is not accompanied by an RMA.

Revenue Funds

Self-supporting funds that generate their own revenue independent of the State’s CSU Operating Fund appropriation to the campus. These funds operate under the direct supervision of the campus Vice Presidents. Examples are the Student Health Service, Lottery, Continuing Education, Housing, and Parking operations.

S

State Administrative Manual [SAM]

Outlines State of California policies and procedures which govern administrative processes. See DGS' State Administrative Manual (SAM).

State Administrative Manual 99 [SAM 99]

A computer-generated analysis comparing SJSU financial records to State Controller's accounts.

Scanning Strip

The thin strip of glass on the left side of a copier, completely separate from the main piece of glass. When you use the document feeder, the paper never reaches the big piece of glass and only passes over the scanning strip.

Section 508

In 1998 the US Congress amended the Rehabilitation Act to require Federal agencies to make their electronic and information technology accessible to people with disabilities. Inaccessible technology interferes with an individual's ability to obtain and use information quickly and easily. Section 508 was enacted to eliminate barriers in information technology, to make available new opportunities for people with disabilities, and to encourage development of technologies that will help achieve these goals. The law applies to all Federal agencies when they develop, procure, maintain, or use electronic and information technology. Under Section 508, agencies must give disabled employees and members of the public access to information that is comparable to the access available to others. California Code 11135 extended this law to all state agencies, including SJSU. See ICT.

Set in Place

Rather than delivering a shipment to a receiving dock, Set in Place deliveries, usually of furniture and/or equipment, are delivered inside a building and room to their final resting place where they will be used.

Shipping Account Number

An account number with a shipper for billing purposes. If a supplier has offered to pay for the shipping of your return, they may give you their shipping account number to use for payment of shipping costs.

Shipping Carrier

Any company in the shipping business. The companies most often used by SJSU are UPS, FedEx and DHL.

Shipping Label

The label on a parcel being shipped that includes information such as ship-to address and shipping account number.

Shipment

Parcels, packages, crates and pallets being shipped.

Shortfall

When a historic funding level is identified as insufficient to cover projected expenditures. An example would be a Utilities Shortfall.

Small Business

A business with a valid Office of Small Business and DVBE Certification [OSDC] number. This number certifies that the business is registered with the State of California as a small business. All registered small businesses are granted a 5% bid preference at SJSU when certification is submitted with bids.

State Equal Opportunity Grant [SEOG]

Supplemental Educational Opportunity Grant[s]. A Federal student aid program.

State Money Investment Fund [SMIF]

The primary investment vehicle used by state agencies. It is managed by the State Treasurer and provides low risk, short-term earnings on funds invested.

Sole Brand

The item being requested has unique performance features not found in other brands, but is available on the open market from multiple sources.

Sole Source

The item being requested has unique performance features not found in other items and is available only from a single manufacturer or from a single dealer with exclusive distribution rights.

Spartan Foundation

Fundraising arm of the Division of Intercollegiate Athletics that is specifically responsible for student athlete scholarships. The Foundation consists of an executive board and board of directors that are responsible for recruiting volunteers and soliciting gifts during the annual fund drive. For more information, see Spartan Athletics.

Special Funds

All SJSU funds other than CSU Operating Funds, Professional and Continuing Education  [PaCE] or auxiliary organization funds authorized for support of activities that are supplemental to the primary mission of SJSU.

Stafford Loans

See Federal Family Education Loan Program [FFELP] Stafford Loans.

Stale Check

A check not presented at the paying bank during the period allowed for payment [one year for SJSU]. These checks are voided, but may be claimed by payees presenting proof that the money is due to them. Also see cancelled/cleared check.

State Controller's Office [SCO]

The Chief Financial Officer for the state. Acts as a control agency for many fiscal functions in the CSU. For more information, see California State Controller's Office.

Strategic Planning

In 2003/04 the campus began laying the foundation for a strategic planning process “... intended to help San José State University prepare for the future. It will help us serve our mission, reach our vision and guide resource allocation. Our strategic planning process is designed to be an open, consultative and iterative effort that produces a plan that will be a living document and incorporate the principles of assessment and continuous improvement.” [SJSU Strategic Planning]

Student Services

“Student Services includes expenditures for admissions, registrar activities, career guidance, counseling, financial aid administration and student health services. Include administrative allowance for Pell Grants.” [IPEDS]

Student Success, Excellence, and Technology Fee [SSETF]

The SSETF is a mandatory student fee paid by all students. The fee expands support for comprehensive student success services and improved pathways to graduation.

State University Administration Manual [SUAM]

A State of California publication that holds administrative policies that apply to the CSU. You can access it on California State University References.

State University Grant [SUG]

This financial aid grant is available to both undergraduate and graduate students who are California residents.

Supplier

A business that provides SJSU with requested products and/or services.

Support Budget

CSU Operating Fund base budget plus any one time funding for a given fiscal year.

System

Refers to the 23 universities and Chancellor’s Office site under the governance of the Chancellor and Trustees of the CSU.

System Budget Advisory Committee [SBAC]

This committee is comprised of representatives from: the CSU academic senate, the CSU faculty union, students, presidents, administrative vice presidents, academic vice presidents, and alumni.

Systemwide

Refers to anything that applies to all 23 campuses.

System Wide Allocation Transfer [SWAT]

A transfer of cash from the system-wide Budget Office to a campus agency. Replaces General Fund Supplemental Allocation Orders.

System Wide Investment Funds Trust [SWIFT]

This is the CSU's main investment vehicle for the investment of trust funds.

T

Temporary Funding

Refer to One Time Funding.

Terms and Conditions

The terms and conditions of a purchase order or contract identify items that have been agreed to between SJSU and the supplier in the purchase of products and/or services. These can include when and how products will be delivered, when and how services will be performed, and/or when and how payment will be made.

Tower Foundation

The Tower Foundation is SJSU’s auxiliary organization dedicated solely to philanthropy. Its primary mission is to build bridges with alumni and friends by improving services, stewardship and donor support. The Foundation encourages private gifts, trusts and bequests for the benefit of San José State and manages the university’s endowment to achieve maximum returns.

Tracking Number

Tracking numbers, assigned by the shipping carrier, provide the capability to identify and trace a shipment as it moves through the system to its destination.

Travel Business Expenses

These are expenses that are ordinary and necessary to accomplish the official business purpose of a trip. They include, but are not limited to, Internet; travel booking fees; copy services; overnight delivery/postage; long distance or local telephone calls, laundering, cleaning or pressing of clothing if a trip exceeds six days; and fax and computer expenses. Any emergency purchase must be explained, and if over $25, approved by the President or the President's designee.

Trust Fund

Per California Education Code section 89721, money received by the University, aside from State support, must meet certain sources or purposes and shall be deposited and maintained in a Trust Fund. These include:

• Any student loan or scholarship funds
• Room, board, and similar expenses of students enrolled in SJSU's international programs
• Funds held on deposit and subject to return upon approval of a proper application [e.g., equipment deposits]
• Mandatory student fees [fees all students pay to enroll at San Jose State]
• Optional [non-mandatory] fees and charges for services, materials, and facilities. All fees that are deposited shall be used solely to meet the costs of providing these services, materials, and facilities.
• The Instructionally-Related Activities fee [IRA]
• Fees for parking, health facilities or health services, and for extension programs, special sessions, and other self-supporting instructional programs
• Lottery Funds

Tuition Fee

In November 2010, the Board of Trustees voted to rename the State University Fee [SUF] the Tuition Fee. All students, residents and non-residents pay the Tuition Fee.

U

Unemployment Insurance

A program that pays employees when they have been laid off. SJSU pays funds into the program.

Unfunded Mandate

A requirement or mandate issued which requires investments to be made but was non funded by the State or CSU system.

Unit of Measure [UOM]

Important when requesting or ordering products for SJSU. [Examples: each, dozen , case]

United Parcel Service [UPS]

United Parcel Services [UPS] CampusShip™

A Web-based, UPS-hosted shipping system that enables multiple users within SJSU to ship parcels from their desktops. See UPS CampusShip™ .

United Parcel Services [UPS] Ground Maps

A website that provides an estimate of days in transit for ground service shipping across the entire county. See UPS Ground Maps.

University Property

Property to which title is vested in SJSU, whether secured with SJSU funds or funds derived from extra mural sponsors.

Use Tax

A use tax is a type of excise tax levied in the U.S. It is assessed upon tangible property purchased by a resident of the assessing state for use, storage or consumption of goods in that state [not for resale], regardless of where the purchase took place. The use tax is typically assessed at the same rate as the sales tax that would have been owed [if any] had the same goods been purchased in the state of residence.

United States Postal Service [USPS]

USPS is an independent establishment of the executive branch of the U.S. government responsible for providing postal service in the US. See USPS.

University Wide or "U-Wide" Resources

Resources essential to the operation of the campus and independent from any particular division's core activities. Examples include utilities, benefits and compensation pools, space rental and risk pool premiums.

V

Voluntary Product Accessibility Template [VPAT]

The product of a partnership between the Information Technology Industry Council and the U.S. General Services Administration to develop an industry-standard rubric for documenting the extent to which ICT products conform to Section 508 accessibility standards. The term voluntary refers to the fact that only those suppliers who wish to sell products to the federal or state government require a VPAT. For the CSU system, VPATs are required for all E&IT procurements.

W

Wells Fargo Bank

Commercial bank providing depository and disbursement services for CSU agencies.

Western Association of College and University Business Officers [WACUBO]

An organization that offers business officers in the western region of the United States opportunities to develop professionally. For information see the WACUBO page.

Will Call

An item or merchandise that is held for a customer, to be picked up by a carrier or an individual.

Work Location

The place where the major portion of an employee's working time is spent, or the place to which the employee returns during working hours upon completion of special assignments.

Y

Year-End

San José State is required to submit year-end reports to the California State Controller's Office and the CSU by the middle of July. Deadlines are put in place to allow enough time to process all the changes, invoices and accounting entries needed to close the fiscal year by this date.