Administered Funds is a program component which includes those funds administered by the Board of Regents - General Office for education programs, medical training, student financial aid, and contract and grant activities of a systemwide nature funded by federal, state or private agencies.

Administrative Direction and Support Services (ADSS) - E&G is a program component which includes the administrative, management and support services which assists in the delivery of academic programs of the university.

Administrative Direction and Support Services (ADSS) BOR General Office is the program component which includes administrative support units which assist in the operation of the Board of Regents and the internal management services associated with the delivery of the programs and activities of the universities.

Agricultural Extension Services include efficient public education programs in agriculture, home economics and related subject matter areas through dissemination and encouragement of practical application of knowledge developed by UF-IFAS and FAMU.

Agricultural Research includes the organized programs of research and development in the field of agriculture which enhances the acquisition and dissemination of knowledge and technology by UF-IFAS and FAMU.

Allocation Summary is a document which contains the allocation of resources to the nine universities, the Special Units and the BOR General Office in accordance with the General Appropriations Act, the Implementing Legislation Bill, the Legislative Appropriation Workpapers, the Letter of Intent, and the Board of Regents Master Plan.

Annual Salary Rate is the salary to be paid a position on an annualized basis.

Appropriation is the legal authorization to make expenditures for specific purposes within the amounts authorized in the appropriations act.

Appropriations Act contains the fiscal authorization by the Legislature, based upon legislative budgets or based upon legislative findings of the necessity for an authorization when no legislative budget is filed, for the expenditure of amounts of money by an agency, the judicial branch, and the legislative branch for stated purposes in the performance of the functions it is authorized by law to perform.

Authorized Position is a position included in an approved budget. In counting the number of authorized positions, part-time positions shall be converted to full-time equivalents.

Authorized Position File is a data file that contains personnel and resource information related to individual employees and the utilization of personnel resources.

Auxiliary Enterprise is a budget entity which is comprised of ancillary support units on each university campus. The major activities are student housing, food service, bookstores, central stores, facilities maintenance, and computer support.

Base Operating Funds or Estimated Expenditures is the starting point for the agency legislative budget request or allocation.

Budget Entity is the lowest unit to which funds are specifically appropriated in the appropriations act.

Categories of Expenditure are the designations assigned by the State Comptroller to track expenditures, such as salaries, other personal services, expenses, operating capital outlay, etc.

Collective Bargaining is the performance of the mutual obligations of the public employer and the bargaining agent of the employee organization to meet at reasonable times, to negotiate in good faith, and to execute a written contract with respect to agreements reached concerning the terms and conditions of employment, except that neither party shall be compelled to agree to a proposal or be required to make a concession unless otherwise provided in this part.

Concession is a budget entity which includes the generated resources from various vending machines located about the campuses. Since the methods of operation vary among the campuses, one should not attempt to correlate the level of revenue with the student population. For example, a larger campus might have fewer vending machines because strategically located food service units serve most of its need. Universities operate such locations as extensions of its food services operation, which is accounted for within the auxiliary enterprises budget entity.

Continue Current Programs is the term used to encompass the continuation of services, functions or activities now being provided without change in either the scope of the program, the standard, or the quality of the services, functions or activities.

Continuing Appropriation means an appropriation automatically renewed without further legislative action, period after period, until altered or revoked by the Legislature.

Contracts and Grants is a budget entity which contains activities in support of research, public service, and training. These activities are funded with awards from federal, state, local and private sources.

Corridor Funding - The University is funded to generate specific numbers of annual FTEs at each level: Lower, Upper, Graduate Classroom, and Thesis/ Dissertation. Florida Statutes provide that if the actual enrollment for any university is less than the funded enrollment by from zero to five percent for a fiscal year, the university shall receive full funding as allocated. If the actual enrollment for any university is less than the planned enrollment by more than five percent for any 2 consecutive fiscal years, the university's enrollment plan for the next year shall be reduced. If actual enrollment exceeds planned enrollment by more than 5 percent, an explanation of the excess shall be provided with the next year's enrollment plan. The analysis of enrollment conducted for implementing this subsection shall be based on the categories of enrollment used in the educational and general appropriations.

Data Processing Services is an expenditure category for services provided by or to state agencies or the judicial branch, which services include, but are not limited to, systems design, software development, or time-sharing by other governmental units or budget entities.

Departmental Account is the lowest level of accumulation for preparation of the university's Operating Budget such as President's Office, University Controller's Office, Department of Chemistry, etc.

Disbursement is the payment of an expenditure.

Education Estimating Conference is an appointed committee that develops official information relating to the state public educational system, including forecasts of student enrollments, fixed capital outlay needs, and Florida Education Finance Program formula needs.

Educational and General is a budget entity that contains resources that provide educational opportunities to the citizens of Florida through instructional programs leading to formal degrees at the baccalaureate, masters, and doctoral levels; research directed toward solving technical, social and economic problems facing the state and nation; and public service programs which apply the expertise of university personnel in solving public problems.

Enrollment Increase is the number of Full Time Equivalent students FTEs over the number currently funded in the Legislative Budget Request.

Established Position is an authorized position which-has been classified in terms of its job and

duties and pay plan as provided by law.

Expenditure is the creation or incurrence of a legal obligation to disburse money.

Expenditure Analysis is a document which reports the actual expenditures (fiscal and personnel) for the fiscal year ending the previous June 30 and includes total expenditures from all sources and distinguishes costs for master's and doctoral programs as well as direct, indirect, and full cost data.

Expense is an expenditure category that covers such items as contractual services, commodities, and supplies of a consumable nature, current obligations, and fixed charges. Payments to other funds or local, state, or federal agencies are included in this budget classification of expenditures.

Faculty Practice Plan is a budget entity which contains data related to the activities for the

University of Florida and University of South Florida Health Centers. It is designed to display the financial level of clinical activity in training of students, post-graduate health professionals, and medical faculty.

Fiscal Year of the State is the period of time beginning July 1 and ending on the following June 30, both dates inclusive.

Fixed Capital Outlay is a budget entity and expenditure category which includes the resources related to real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use and including furniture and equipment necessary to furnish and operate a new or improved facility, when appropriated by the Legislature in the fixed capital outlay appropriation category.

Florida Institute of Phosphate Research is an institute created to conduct studies related to phosphate mining and reclamation on the health, safety, and welfare of the citizens of the state. It is housed at USF.

Front End Funded Programs are academic programs which will receive front end funding for planning and implementation for three years. During the fourth year, the recurring portion of the funds and associated positions in the Instruction and Research Program Component will be deducted. The enrollment associated with these programs will then become part of the enrollment workload issue for generating funds and positions to continue the programs.

Full-time Equivalent (FTE) Enrollment (Annualized) a workload measure based on credit hours generated for each term divided by the appropriate undergraduate or graduate divisor. In Fall or Spring term, on FTE is equivalent to 15 credit hours at the undergraduate level or to 12 credit hours at the graduate level. In the Summer term, an FTE is 10 credit hours at the undergraduate level or 8 credit hours at the graduate level.

Fund is a cash account which receives monies from designated sources such as the following:

General Appropriations Act and Summary Statement of Intent is a document developed pursuant to Section 216.77(l), Florida Statutes, the Chairmen of the House and Senate Committees on Appropriations jointly transmit a General Appropriations Act and Summary Statement of Intent to the Governor, State Comptroller, and Auditor General.

The summary document compares the Governor's Budget Recommendations to the funds appropriated for the fiscal year. The Appropriations Act and intent documents are to be considered the approved operating budget for operational and fixed capital outlay expenditures for each state agency.

Grants and Aids are contributions to units of governments or nonprofit organizations to be used for one or more specified purposes, activities, or facilities. Funds appropriated under this category may be advanced.

Institutes and Centers is a program component with objectives to provide organized programs of research, public service, library support and development which enhance the acquisition and dissemination of knowledge and technology in all disciplines. only Type I institutes which have been formally established by the Board of Regents and involve more than one university in the State University System of Florida are included.

Institute of Food and Agricultural Sciences (IFAS) is a program component and a unit of the University of Florida which provides instruction, research and cooperative extension support in Florida's agricultural and related industries.

Instruction and Research is a program component which contains the objective of transmitting knowledge, skills and competencies which allow eligible individuals to become practicing professionals or to pursue further academic endeavors, and to enhance the store of knowledge and technology. This program component when viewed in the legislative budget includes those activities previously referred to as Institutes and Research Centers which provides for organized programs of research, public service, library support and development which enhance the acquisition and dissemination of knowledge and technology in all disciplines and are known as Type I Centers.

Instruction and Research Data File consists of data related to the instruction and research activities for each institution.

Intercollegiate Athletics is a budget entity which contains revenues derived from student athletic fee that each university is authorized by BOR rule to collect as a component of the mandatory fee schedule and from ticket sales. The UF athletic program is operated by a not-for-profit corporation rather than as an-organizational unit of the university as are the other universities, intercollegiate athletic programs. The corporation also manages the athletic booster contributions, which is a major reason for the significant difference in the size of its budget, i.e., booster contributions at the other universities are collected and expended through an entity certified by the BOR as a direct support organization (DSO).

Legislative Budget Request is the formal document sent to the Legislature, filed pursuant to s. 216.023, F.S., or supplemental detailed requests filed with the Legislature, for the amounts of money such agency or branch believes will be needed in the performance of the functions that it is authorized, or which it is requesting authorization by law, to perform.

Legislative Workpapers contain the detailed legislative intent, in the form of computerized workpapers (D-3A's) for each department (agency), is provided through computer releases and reflects the Agency's Request, Governor's Recommendations, and the Legislative Appropriations. These computerized workpapers also identify those appropriations designated as nonrecurring.

Libraries/Audio Visual is a program component which includes the acquisition, organization, maintenance and control of library materials in order to facilitate their use by students, faculty and other Florida citizens.

Library Resources is an expenditure category used to request and expend funds related to books and other library materials.

Local Funds are budget entities for the universities which contain operating resources for Student Activity, Intercollegiate Athletics, Concessions, and Student Financial Aid, and Self-Insurance Programs.

Lump-Sum Appropriations are funds appropriated to accomplish a specific activity or project which must be transferred to one or more traditional appropriation categories for expenditure.

Museums and Galleries is a program component which includes the collection, preservation, and exhibition of historical materials, art objects, scientific displays and other objects under study and provides instruction and research in these areas.

New Space, as it relates to the Legislative Budget Request, is associated with new buildings or additional square footage scheduled to become operational during the upcoming fiscal year for which operating funds and employees are needed. A system formula is used in determining the dollars and positions to be requested for "new space".

Operating Budgets are documents which detail the university's planned use of the funds and position which have been appropriated or approved for expenditure during a fiscal year. Operating Budget are submitted to the Board of Regents for approval.

Operating Capital Outlay is the expenditure category which includes equipment, fixtures, and other tangible personal property of a non-consumable and nonexpendable nature, the value or cost of which is $500 or more and the normal expected life of which is I year or more, and hardback-covered bound books, the value or cost of which is $100 or more.

Original Approved Budget means the approved plan of operation of an agency or of the judicial branch consistent with the General Appropriations Act or special appropriations acts.

Other Personal Services is an expenditure category which includes the compensation for services rendered by a person who is not a regular of full-time employee filling an established position. This definition includes, but is not limited to, services or temporary employees, student or graduate assistants, persons on fellowships, part-time academic employees, board members, and consultants and other services specifically budgeted by each agency, or by the judicial branch, in this category.

Physical Plant Management is a program component which ensures that safe, adequate and proper facilities are available for use by students, faculty and staff; establishes an energy management function and improves the efficiency of cooling and heating systems through scheduled maintenance.

Price Level Increases are requested annually in the Legislative Budget Request. The percentage of increase is generally based on the current year Consumer Price Index (CPI) and applied to the appropriated base by category.

Prior Year Adjustments re the adjustments that are made to the current year allocation to reverse or establish actions that occur for a single year and correspond to the estimated expenditure in the budget request.

Program Component is the structure used to build a Budget entity and includes an aggregation of generally related objectives which, because of their special character, related workload, and interrelated output, can logically be considered an entity for purposes of organization, management, accounting, reporting, and budgeting.

Proviso is language that qualifies or restricts a specific appropriation item(s) and which can be logically and directly related to the specific appropriation.

Radio and TV is a program component which expands public access to educational opportunities.

Replacement Equipment is the request for funds which is based on the current year end, June 30, inventory values. Adjustments are made based on the age of the equipment, and replacement equipment is requested on an anticipated life cycle for each type of equipment.

Salary Annualization means the full-year funding for those positions initiated after July lst of the previous year and provides funds for the full-year funding for salary increases or fringe benefits initiated after July lst of the previous year.

Salary Increase means the rate and funds to enhance the current base rate of employees.

Self -Insurance Programs provide fire insurance, workmen's compensation, and general liability insurance coverage by the State of Florida. Prior years, claim data along with university statistics regarding campus size and numbers of employees are used by the Department of Insurance in determining each individual university's insurance assessments. These amounts are included in the State University System's Legislative Budget Request.

Special category includes amounts appropriated f or a specific need or classification of expenditures.

Qualified gifts for the Major Gifts Program may only be used to support libraries and instruction and research programs, including scholarships and fellowships, within the recipient university's mission. The appropriated funds are allocated to each university in the following manner: 1) private contributions of $100,000 to $599,999 receive a matching grant equal to 50 percent of the private contribution; 2) private contributions of $600,000 to $1 million receive a matching grant equal to 7 percent of the private contribution; 3) private contributions between $1 million and $1.5 million are matched at 75 percent; 4) private contributions between $1.5 and $2 million are matched at 80 percent; and 5) private contribution s over $2 million are matched at 100 percent.

Private contributions may also be provided for pledged donations as follows:

Private donations and associated state matching funds which together total at least $1,020,000 may be designated as an Eminent Scholar Endowed Chair provided the donations have been made for the specific purpose of contributing to the establishment of an eminent scholars chair and the intent of the donor is indicated in a gift agreement, letter, or other document transmitting the gift, and the endowed chair is established to support libraries and instruction and research programs consistent with the intent of the donor and the academic programs approved by the Board of Regents for the recipient institution.

Florida Institute of Phosphate Research In 1979, the Florida Institute of Phosphate Research was created, pursuant to the provisions of Section 378.101, Florida Statutes. The Institute was established to: 1) conduct environmental studies related to radiation and water consumption, or other environmental effects of phosphate mining and reclamation on the health, safety, and welfare of the citizens of the State; 2) conduct a comprehensive study of reclamation alternatives and technologies in the phosphate mining or processing industry, including wetlands reclamation; 3) conduct a thorough study of phosphate clay disposal and utilization as a part of phosphate mining; and 4) establish methods for better and more efficient phosphate recovery mining and processing that is most beneficial to the economy, environment, and welfare of the citizens of the State.

The Institute is located in Bartow, Florida, and is directed by a five-member board of directors appointed by the Governor.

High Technology Research - Section 240.539, Florida Statutes, established the Applied Research Grants Program. The intent of the Legislature is to create greater collaboration between private industry and the universities in the development and application of new technologies. The establishment of mechanisms to facilitate such collaboration in selected areas is viewed as having significant potential for economic growth in Florida.

The Florida High Technology and Industry Council makes recommendations to the Board of Regents regarding the allocation of funds provided in the General Appropriations Act for research programs in computer technology, lightwave technology, biomedical technology and sciences, materials sciences, microelectronics, sensors, and robotics. Funds may be allocated for the purchase of equipment and fixtures, employment of faculty and support staff, provision of fellowships, and other purposes approved by the council and the university. However, the funds cannot be used for capital construction. Each designated research project is required to match its allocation of advanced technology research funds with an amount at least equal to the allocation, from private or public, non-state funds.

The Legislature identified solid waste disposal as the first area of concern and directed the council to develop research programs to resolve problems associated with designing and implementing programs to recycle materials such as plastics, rubber, metal, glass, paper, and other components of the solid waste stream.

Community Hospital Education Program - The Community Hospital Education Program (CHEP) receives State funding pursuant to Section 381.040, Florida Statutes, for training medical residents and interns at selected hospitals that offer training in various medical specialties including family practice, internal medicine, pediatrics, emergency medicine, and psychiatry. The program is administered by a Director and an Advisory Council consisting of eleven members. The Council reviews applications from the hospitals for funding and conducts site visits during the selection process. Funds are paid to participating programs on a quarterly basis upon submission of class rosters of the residents and interns.

Medical Training - Simulation Laboratory - General revenue appropriation is provided to the Medical School at the University of Miami for medical training in the latest diagnostic and therapeutic procedures, cardiovascular diagnosis and therapy, and emergency medicine. The program includes training for paramedics and fire fighters in the State of Florida. Funds for the program are paid on a quarterly basis.

First Accredited Medical School -In accordance with Section 242.62, Florida Statutes, annual appropriation is provided to the University of Miami Medical School, the first accredited medical school in the State of Florida, for financial assistance to 500 medical students. Recent changes to the proviso require that financial support be limited to Florida resident students. Funds are paid semi-annually upon submission of class rosters.

Southeastern University - Osteopathy State funding is provided to the Osteopathic Medical Program at-the Southeastern University of Health Sciences (SUHS) for financial assistance to qualified in-state students in accordance with the provisions of Rule 6C-7.005. SUHS is located in North Miami Beach. The amount of funding per student is based on a formula developed by the Southern Regional Education Board (SREB). In 1992-93, 297 students in the program received financial aid. Funds are paid semi-annually.

Southeastern University - Pharmacy - The Pharmacy program at Southeastern University of Health Sciences receives State funding for financial assistance to eligible in-state students in accordance with the provisions of Rule 6C7.005. Support for this program is designed to increase the number of pharmacy graduates in the State of Florida. Currently, the University of Florida and Florida A&M University offer undergraduate and graduate pharmacy programs. The amount of funding per student is based on the SREB formula. In 1992-93, 223 students in the program received financial assistance. Funds are paid semi-annually.

Southeastern University - Optometry - The Optometry program at Southeastern University of Health Sciences receives State funding for financial assistance to qualified in-state students in accordance with the provisions of Rule 6C-7.005. In 1992-93, 30 students enrolled in the program received financial assistance. Fund are paid semi-annually. Currently, there are no Optometry schools in the State University System of Florida.

Regional Education - Section 244. 01, Florida Statutes, established the policy of the state to promote the development and maintenance of regional education services and schools in the Southern States in the professional, scientific, literary and other fields so as to provide greater educational advantages for the citizens of the state and region. Annual appropriation is provided, through the Southern Regional Education Board (SREB), to the Southern College of Optometry and the School of Optometry at the University of Houston, for Florida students enrolled in optometry programs. Funding for this program is gradually being phased-out through 1998-99. The Freshmen class of 1992-93 will be the last class to receive funding until graduation. optometry training was not provided in the State of Florida until three years ago when the Southeastern University of Health Sciences opened the School of Optometry.

Small grants and administrative expenses associated with the program are paid at the beginning of each fiscal year. The funds for participants are paid semi-annually.

Spinal Cord Research - University of Miami Pursuant to Section 413.613, Florida Statutes, the University of Florida and the University of Miami receive funding from the Impaired Drivers and Speeders Trust Fund for spinal cord injury and head injury research. Funds are distributed quarterly, but may not exceed $500,000 per university per year. Authorized program expenditures include acute care, rehabilitation, transitional living, and equipment necessary for activities of daily living. The Board of Regents may allocate up to $10,000 from the funds distributed to each university for a program review process. The overall program review includes a prospective program plan with goals, research design and proposed outcomes, and an annual report of research activities and findings.

Prospective program plans are submitted to the Board of Regents, and funds released upon acceptance of the proposed program plans. The annual report of research activities and findings is submitted to the Board of Regents, and the executive summaries submitted to the President of the Senate, the Speaker of the House of Representatives, and the Secretary of the Department of Labor and Employment Security.

State Automated Management Accounting System (SAMAS) is the state system used for tracking revenue and disbursement activities within the state agencies.) Historical information from this file -- prior year expenditures -- is used as the initial point of developing a Legislative Budget Request and is also used as a comparison point in the approval of an operating Budget.

Student Activity is a budget entity which contains resources generated from the activity and service fee. Each university is authorized by BOR rule to charge its students as a component of the mandatory fee schedule. The level of the fee varies by university, depending on the purposes and programs for which it is intended to support. Activities commonly supported by these revenues are student government, cultural events, organizations, and intramurals. One should not attempt to correlate the level of revenue among universities, since the operating philosophies vary by campus. For example, more than one half of UF's revenue is deposited into the auxiliary enterprises budget entity in support of the Reitz Union and the student escort/security program. Conversely, FSU operates its student union within the student activity budget.

Student Financial Aid is a budget entity which represents the amount of resources for which each university is fiscally accountable. The apparent disparity in the level of financial aid among the universities relates to the various operational philosophies and the manner in which the accounting records are maintained. As well as the "mix" among the sources of aid (e.g., Florida guaranteed student loan funds are disbursed by the lender rather than the university).

Student Services is a program component which provides and coordinates those services and programs which enhance the educational environment of the campus as measured by availability of counseling and health services, student activities, orientation programs and other associated programs and provides financial aid evaluation and programs to assure prompt and orderly admission of applicants, provides administration services and initiates, maintains and preserves the official academic record of each student.

SUS Strategic Plan reflects the plan for the State University System of Florida. It incorporates and facilitates planning and decision-making and focuses resources on issues of greatest need; it also provides a framework within which each university can develop uniquely and as an element of a cohesive, integrated university system, fully responsive to the needs of the citizens of Florida.

University of Florida Health Sciences Center (J.. Hillis Miller Health Center) is a program component which serves to provide accredited programs for training medical doctors, dentists, nurses, pharmacists, veterinarians, and specialists in various health related professions. Support for the instruction and research function is provided through patient care experiences at ambulatory care centers and four affiliated hospitals, including Shands Hospital.

University of South Florida Medical Center is a program component which includes the educational program for the training of physicians, nurses, and public health professionals. Research and training through actual experience in patient care is provided through ambulatory care facilities and affiliated hospitals, including the H. Lee Moffitt Cancer Center.