Allocation- A distribution of financial resources to an organization which can be either permanent or one-time.
Appropriation- An authorization from a specific fund to a specific program for a specific purpose and period of time.
Auxiliary Enterprises- self-supporting operations such as housing and dining services, bookstore and parking.
Budgeted (BD) Index- A Chart of Account (COA) code that represents a combination of fund, organization and program used to record adjustments to the permanent budget.
Core Funds- Fund base that includes State & UC General Funds, Student Fee Funds and Indirect Cost Recovery Funds.
Full Time Equivalent- Also known as 'FTE' represents the percentage of a position which is permanently budgeted.
Fund- A Chart of Accounts code that describes the source of funding for an activity.
Index- A Chart of Accounts code that represents a combination of fund, organization, program (activity and location). THe first 3 characters form an alphabetic prefix representing the department name.
Indirect Cost Recovery Funds- Consists of Educational Fund, Opportuinity FUnd, Off the Top Fund, UC General Funds and CIRM.
Open Provision- A permanently budgeted VACANT position maintained by the Vice Chancellor offices.
Operating Budget- Financial plan of operations for the current fiscal year. It includes the July 1 appropriations +/- balances carried forward from previous year and any one-time allocations.
Permanent Budget- The approved annualized plan of operations for the university used primarily for the budget planning purposes. It is adjusted only to reflect changes with continuing permanent impact on appropriations. It also provides the basis for July 1 appropriation entires as reflected in the operating ledger.
Program- Chart of Account code that represnt the function of the activity.
State General Funds- Includes funds allocated from the State's General Fund and other Special State Fund.
Student Fee Funds- Consist of systemwide student fees such as the Educational Fee, the University Registration Fee, Professional Degree and Non-Resident Tuition.
Sales & Services of Auxiliary Enterprises- Self-supporting operations as reqired by UC (e.g., student housing,dining services, bookstore and parking).
Tuition and Fees- Mandatory registration and educational fees for resident and non-resident students as well as extension and summer fees.