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Budget Terminology

Account Number

A series of numbers (or chartfields) that designates Fund (5 digits for example 10500), Department (7 digits for example 0211200), Program (5 digits for example 11100), Class (5 digits for example 11000), and sometimes Project (if grant funding is involved) and lastly the Account (6 digits for example (714110).  The entire account string is to be used on all documents.

Note that the ‘Account’ chartfields are listed toward the end of the published Chart of Accounts (see below notation for chart of accounts). Two examples of an ‘Account’ are 714110 (Supplies & Materials-Postage) and 719100 (Rents-Non Real Estate (such as Xerox rental).

Approp (Appropriations) vs. Org (Organization) budgets

The best way to designate these two budget levels is to remember that the Approp budget is viewed as a ‘parent’ or summary account and the Org budget is a ‘child’ or detailed account. You will note these designations are shown on your Budget Progress Report.

Approp accounts are comprised of one leading number plus a series of zeros. Personal Services (500000), Travel (600000), Operating Supplies & Expenses (700000), and Equipment (800000) are budgeted at the Appropriations level.

Only Personal Services & Grants are budgeted at the Org level. Examples are 511000 for Salaries-Regular Faculty, 513000 for Salaries-Summer Faculty, etc. (three numbers and three zeros)

Also note that the actual expenditures and encumbrances accounts are carried one or more further numbers/digits such as 511100 for Salaries-Regular Faculty and 513100 for Salaries-Summer Faculty.

Available Budget Balance (PeopleSoft uses the terminology “Remaining”)

Assumed available balances = Budget – Expenditures – Encumbrances

(Keep in mind some personnel service categories do not encumber in PeopleSoft and should be manually estimated.  Also, the reflected encumbrances are basic mathematical estimates and should be verified.)


The maximum spending authority granted to a department. The total amount of expenditures and encumbrances cannot exceed the approved budgeted amount.

Budget Amendments

During the course of the fiscal year, the budgeted dollars may need to be amended to meet current needs. Approved amendment forms are required for such transfers. Detailed justification must be provided on the 2nd page of the amendment form.

Budget Progress Reports

Reports provided to Budget Managers to track their expenditures versus their allocated budget.

Casual Labor

Temporary salaried or bi-weekly staff employees who do not receive benefits.

Chart of Accounts

All active UNG account numbers are shown on the ‘Chart of Accounts’ maintained by the Comptroller’s Office. The document is located on the n:/drive.


Equivalent Full Time Enrollment The conversion of the number of all students enrolled full-time and part-time into an equivalent number of full-time students.


An amount ‘set aside’ in a unit budget to meet a current obligation. On the Non-Personal Services side of the budget, an executed contract or a purchase is necessary to establish an encumbrance.  For example, a purchase request is prepared and a corresponding purchase order is issued.  This amount is reflected (encumbered) in anticipation of the expenditure. When the invoice is paid, the amount of the encumbrance is released.

For Personal Services, compensation and benefits (Fica, Retirement, Health/Life) for only full time benefited positions are encumbered. Part time faculty, part time staff, student labor, graduate assistants, and casual labor are not encumbered because of the irregularity in hours worked and courses being taught for the semester.  (Note:  Extra Compensation does not encumber.)


Two Types:

  1. Equipment Non-Inventory - Equipment that costs between $3,000 and $4,999.99, and is expensed to 743200 or 744200 accounts.
  2. Equipment Inventory - Equipment that costs $5,000 or greater. Such items require a UNG property inventory decal, are recorded in the inventory system, and will reflect an account number beginning with an 8. (Please see chart of accounts.)


Actual payments made by a department. Usually, this results from payment of invoices, travel statements, etc.

Fiscal Year

The USG fiscal year is July 1 through June 30.

Non-Personal Services

Budget categories to include ‘Travel’, ‘Operating Supplies’ and ‘Equipment’.


Procurement Cards (P-Cards) are issued from the Office of Materials Management under strict guidelines.  P-Cards can often reduce the time between the initial request, receipt of goods and final payment.  (Please contact Materials Mgmt for more details.)


Web based financial accounting system used by the USG.

Personal Services

(PeopleSoft terminology for ‘Personnel’) Salaries and benefits (for designation such as Regular Faculty, Summer Faculty, Part Time Faculty, Professional/Administrative, Staff, Student Assistants, etc. as well as various Benefit accounts.)

Purchase Requisition

An initial online request via ePro for the purchase of goods channeled through and maintained by Materials Management.  The purchase requisition form requires identification of what is to be purchased, from whom, how many, the desired date of receipt, what account to charge, and the estimated cost, etc.

Pre Encumbrance

A purchase requisition created in e-Pro prior to being assigned a purchase order number. The committed dollars appear in the Pre Encumbered column of your budget reports until a purchase order moves the dollars to the Encumbered column.

Purchase Order

Document created in Materials Management from submitted purchase requisition. This process assigns a unique tracking numbers referred to as the purchase order number.

Sponsored Programs (also called Grants)

All active grant accounts are listed on the ‘Chart of Accounts’ on the n:/drive. Note Grant accounts require a special 3 to 6 digit project code and all are coded as Fund 20000.


Full guidelines are provided on the UNG Comptroller’s website.

Tuition & Fees

Current UNG tuition and fees can be found on the USG website.

Year End

The closing of the current fiscal year books. Deadlines for processing purchases, travel, etc. will be forwarded to campus from the Comptroller’s office during Spring Semester. Deadlines must be imposed in order to prepare the system wide annual financial reports.

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