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AAD

Academic Affairs Division. Please refer to the Vice President for Academic Affairs Division.

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.” [Integrated Post Secondary Education Data Survey (IPEDS) Glossary]

Academic Year (AY)

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

Academic Year FTES

Refer to Annualized FTES.

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 & Financial Systems 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 & Financial Systems accrue the expense. This allows for proper reporting of revenues and/or expenditures in the fiscal year in which they were generated.

ADA

Americans with Disabilities Act.

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 Glossary]

Annualized FTES

Fall FTES added to Spring FTES divided by two. Also referred to as Academic Year FTES.

Athletics

Refer to Intercollegiate Athletics.

Auxiliary Enterprises/Funds, AKA 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 Glossary]