Arizona Department of Administration ▪ General Accounting Office
State of Arizona Accounting Manual
Topic
95
Lists
Issued
Section
05
Glossary
Page
INTRODUCTION
This Glossary endeavors to provide definitions for all of the specialized terminology that
may be used in governmental accounting, as practiced by the State of Arizona, or that
appears in any of the Topics or Sections of SAAM. It strives to be complete, accurate,
usable and understandable and incorporates substantial internal cross referencing.
Much of that cross referencing occurs between acronyms and names (e.g., IRS and
Internal Revenue Service).
The Glossary, though a single document, is divided into alphabetically organized tables.
To find a term, merely press Ctrl-F and enter the term being sought in the pop-up
window. If you wish to be taken to a particular letter rather than a term, merely enter the
letter (in upper or lower case; this operation is not case sensitive) or number sign
surrounded by hyphens (e.g., -X- or -x- for terms beginning with X or x, or -#- for
numerical values) to be taken to the appropriate table. (This operation will work in
Internet Explorer and may work in other web browsers.)
Terms may take on different meanings depending upon their context (e.g., receipt can
mean written evidence of payment or the act of accepting something); when this is so,
multiple definitions may appear for a single term (just like they do in a dictionary).
Where distinctions are important for legal or computational purposes, a term’s
definition(s) may be introduced by its context.
For purposes of alphabetizing, hyphens and periods are generally treated as spaces or
as non-existent (e.g., A.R.S. is treated as ARS and appears between ARRA and ASET),
depending upon the word or phrase in which they appear.
Please email any suggestions, additions, corrections, modifications and requests for
clarifications to gaopolicy@azdoa.gov.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-#-
13
th
month
A virtual month, which falls between the last month of the prior
fiscal year and the first month of the new fiscal year, used to
complete year-end entries for financial reporting purposes.
A.R.S. § 35-190 allows warrants to be generated against
appropriations for a period of up to one month after the June
30th fiscal year end. This one-month period is commonly known
as the 13th month.
13
th
month
transactions
Those transactions, including certain adjustments, directly
related to the prior fiscal year that are originally recorded and
finalized in the month following the end of the prior fiscal year.
90/10
A 90/10 arrangement is one whereby an agency retains ninety
percent (90%) of its revenue to fund its operation and yields ten
percent (10%) of its revenue to the State’s general fund. Many
licensing boards in Arizona Government are 90/10 boards.
90/10 board
A licensing or regulatory board subject to a 90/10 arrangement.
90/10 revenue
Revenue, some portion of which—most often ninety percent—is
retained by the collecting agency with the remainder being
remitted to the general fund. This term applies to similar
revenue splitting arrangements, although the actual percentages
involved may differ.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-A-
A.A.C.
The Arizona Administrative Code, often referred to as the
“Rules.” Rules are adopted by state agencies, boards or
commissions, with specific rulemaking authority from the State
Legislature. Rules govern the activities between Arizona State
Government and other entities.
abatement
A complete or partial cancellation of a levy imposed by a
governmental unit. Abatements usually apply to tax levies,
special assessments, and service charges.
abuse
The intentional, wrongful, or improper use of resources or
misuse of rank, position, or authority that causes the loss or
misuse of resources, such as tools, vehicles, computers, copy
machines, etc
Acceptable
Document List
One of several lists—identified as List A, List B and List C—of
documents acceptable to the United States Customs and
Immigration Service (USCIS) in establishing the identity and/or
employment eligibility of an employee. These lists constitute
part of the I-9; they are also available from the USCIS website at
http://www.uscis.gov/i-9.
Accident Reporting
Kit
See Vehicle Accident Packet.
account
A systematic arrangement of accounting transactions and
balances that can be categorized in such a way so as to
demonstrate the effect of those transactions or balances on an
entity’s financial statements.
A financial relationship between two parties, e.g., a credit
relationship with a buyer or a seller.
accountable plan
A plan under which an employee is reimbursed for expenses or
receives an allowance to cover expenses is an accountable plan
only if the following conditions are satisfied:
• There must be a business condition for the expenses;
o The expense must be in connection with performance
of services as an employee
o The reimbursement must be for an expense the
employee could deduct on his/her tax return
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• The employee must either substantiate or be deemed to
have substantiated the expenses;
o Generally substantiation consists of receipts and/or
cancelled checks and invoices that show the nature and
amount of the expenditure.
o Expenses deemed to have been substantiated are
such things as using the mileage allowance rate (50
cents per mile) rather than actual expenses for operating
a vehicle or use of a per diem rate for overnight travel
rather than requiring receipts for meals.
• The employee must return to the employer amounts in
excess of the substantiated (or deemed substantiated)
expenses within a reasonable time.
o There are 2 methods of determining a reasonable time
Periodic Statement.
• A statement from the employer is
giver to the employee at least
quarterly setting forth the amounts
paid under the plan in of the
substantiated amount and requesting
the employee either substantiate or
return excess amounts within 120
days of the statement date.
Fixed Date.
• Advance Payments – 30 days before
the reasonably anticipated expenses
are paid or incurred.
• Substantiation – 60 days after
expenses are paid or incurred.
• Return of excess amounts – 120 days
after expenses are paid or incurred.
Amounts paid under accountable plans are not income to the
employee and are not shown on Form W-2.
All of the applicable requirements must be met in order for the
arrangement to be an accountable plan.
An employer can have an accountable plan for some items, and
a non-accountable plan for others.
cf. non-accountable plan.
accounting
An entry made into AFIS to correct or update specific account
balances. This term is frequently used in connection in
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
adjustment
removing an erroneous accounts receivable balance from AFIS.
accounting
authorization type
A category, identified by a numeric code, of authorities granted
to an individual by an agency head to perform certain
accounting functions.
accounting system
A set of manual and computerized accounting methods,
procedures and controls established to gather, record, track,
store, analyze, summarize, interpret, and present accurate and
timely financial data.
accounts payable
Balances owed to others for goods, supplies and services
received by the State.
The processes related to the discharge of balances owed.
accounts receivable
Balances owed by others to the State.
accrual basis
The basis of accounting under which revenues are realized
when earned and expenses when incurred.
accrued expenses
Expenses incurred and recognized during the current
accounting period but not paid until a subsequent period.
accrued liabilities
Liabilities incurred but not paid as of the date of measurement.
accrued revenue
Revenue earned during the accounting period but not received
until a subsequent period.
accumulated sick
leave
An employee’s accumulated unused sick leave hours at the time
of separation from State employment. The sick leave hours
must be available for use at the time of separation from State
employment.
ACH
Automated Clearing House; an electronic network for financial
transactions.
acquisition
The act of obtaining goods or services. Frequently, this term is
used in connection with acquiring a long-lived resource by
purchase, trade-in, capital lease, donation or escheat.
acquisition method
The manner in which a capital asset is acquired. Typical
examples donations, purchases, leases, trade-ins, transfers,
internal development, construction, etc.
ACR
Alternate contribution rate. A contribution rate determining the
amount of contribution an employer must make with respect to a
contracted or reemployed retiree filling a specified position.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Annually, this rate is determined actuarially by the ASRS; it may
not, however, be less than 2% of the subject amount.
acquisition cost
The cost of an asset, including the cost to ready the asset for its
intended use. Acquisition cost for equipment, for example,
means the net invoice price of the equipment, including the cost
of any modifications, attachments, accessories, or auxiliary
apparatus necessary to make it usable for the purpose for which
it is acquired. Acquisition costs for software includes those
development costs capitalized in accordance with generally
accepted accounting principles (GAAP). Ancillary charges, such
as taxes, duty, protective in-transit insurance, freight, and
installation are to be included in the acquisition cost.
action date
The date the action being reported was issued or signed by the
Federal Government or a binding agreement was reached.
action type
Description (and corresponding code) that provides information
on any changes made to the Federal prime award. There are
typically multiple actions for each award. (Note: This definition
encompasses the data elements ‘Type of Action’ for financial
assistance and ‘Reason for Modification’ for procurement)
activate / activation
To order / the act of ordering a guardsman or reservist into
active status under the provisions of Title 10 or Title 32 of the
United States Code or to mobilize a guardsman into active
status under the provisions of ARS §§ 26-172 or 26-175.
Under the authority of the Stafford Act and as part of the
National Disaster Medical System, to deploy / the act of
deploying civilian medical specialists for service during major
medical emergencies and disasters. The term activation does
not extend to days on which an employee is engaged in NDMS
training duty.
activity
In HRIS a code that links costs to program structures in AFIS.
In dealing with travel, the term activity refers to all elements of
travel relating to a single trip or single event. These elements
include the cost of travel, lodging, meals, local transportation,
conference registration fees, etc.
In the context of financial reporting, an activity is a specific and
distinguishable line of work performed by one or more
organizational components of a governmental unit.
actual
In the context of the use of wireless devices, an amount paid to
an employee to reimburse him for the actual increased costs
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
reimbursement
incurred under a wireless plan in connection with use of a
wireless device on behalf of the State.
actuarial basis
An accounting basis used to compute the amount of
contributions to be made to a fund so that the total contributions
plus the compounded earnings earned by the fund will equal the
required payments to be made from the fund.
ad hoc reports
Reports that are not generated on a regular basis or schedule.
Ad hoc reports are specialized in nature and designed and
produced as needed.
ad valorem
A term that means “in proportion to value.” The term is most
frequently used in describing taxes—such as real estate and
personal property taxes—that are based upon the assessed
value of the item being taxed.
ADA
The Americans with Disabilities Act, which prohibits
discrimination against people with disabilities in employment,
transportation, public accommodation, communications, and
governmental activities. The ADA also establishes requirements
for telecommunications relay services.
additional valuation
coverage
The indemnification for loss offered by moving companies to
their customers at additional cost. Additional valuation coverage
provides for higher repair or replacement limits than does basic
liability coverage. Additional valuation coverage includes, but is
not limited to, full value, depreciated value, lump sum value and
pound weight value coverage.
adjusted incentive
An incentive payment received by the State or one of its
agencies from a P-Card or Travel Card issuer less
administrative costs.
adjusted NDMS pay
rate
An employee’s NDMS pay and allowances restated as an hourly
rate as if earned during a standard workweek.
adjusted State
hourly rate
For NDMS purposes, an employee’s adjusted State hourly rate
is his annual base salary, as defined by A.A.C. R2-5A-101, to
which has been added all other applicable annual salaries,
wages and emoluments such as signing bonuses, special
assignment payments, stipends, shift differentials, etc., except
overtime, divided by two thousand eighty (2080 (the number of
working hours in a year)).
adjusting entry
An entry made to correct a former error or to modify the value of
an account balance.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
administrative
adjustment
A claim against the State, arising out of contractual relations,
which has not been paid because of failure to file within the time
prescribed by law, or because of any other technical defect not
affecting the validity or the contractual liability of the State. This
definition is used to describe payment of obligations from a prior
fiscal year in the subsequent fiscal year. Administrative
adjustments are used for appropriated funds only.
administrative
agency
An agency that receives proceeds directly from an awarding
entity. The administrative agency may, itself, spend the
proceeds on expenses it incurs, in which case it is the
expending agency, The administrative agency may also act as a
pass through agency when, rather than spending the proceeds
itself, redirects or passes through the proceeds to another
agency, which spend the proceeds and becomes the expending
agency.
See awarding entity.
See expending agency.
See pass through agency.
ADOA
Arizona Department of Administration.
ADOA Fleet
Management
That unit within the ADOA that provides SOVs for use by State
travelers on official business.
ADOA-HITF
Arizona Department of Administration, Health Insurance Trust
Fund.
ADOA payroll
system
See HRIS.
ADOT
Arizona Department of Transportation.
advance
A payments or disbursement of any type (cash, check, warrant,
promissory note, etc.) made in exchange for goods or services
before such goods are received or such services are rendered.
Sometimes referred to as a prepayment.
advance payment
A payment that an awarding agency or pass-through entity
makes by any appropriate payment mechanism, including a
predetermined payment schedule, before the non-Federal entity
disburses the funds for program purposes.
advance refunding
The issuance of debt instruments to refund existing debt before
the existing debt matures or is callable.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
See refund.
AFIS
Arizona Financial Information System. The State of Arizona’s
statewide, automated accounting system.
AFIS section
A unit of the GAO responsible for overseeing statewide
operations involving the State’s principal automated accounting
system.
AFIS security
administrator
An individual designated by an agency head who is responsible
for making AFIS access requests to the appropriate section(s) of
the ADOA.
AFR
Annual Financial Report. A suite of financial statements
produced using Arizona’s LBB.
agency
Any department, authority, board, commission, council,
administration, court, registrar, office, institution, or other entity
in the Executive, Legislative, or Judicial Branch of Arizona
Government.
In contexts that are directive in nature, the term may imply the
employee or employees within the organization—e.g., the
agency head, the CFO, etc.—responsible for carrying out the
procedures under consideration.
An agency is referred to as a department in AFIS.
agency head
The chief executive officer or his deputy of any department,
authority, board, commission, council, administration, court,
registrar, office, institution, or other entity in the Executive,
Legislative, or Judicial Branch of Arizona Government.
Except where specifically prohibited, the term agency head
includes anyone to whom an agency head delegates the
authority to perform a specific act; such delegation must be in
writing, maintained by the agency and available for audit or
review.
agency fund
A type of fiduciary fund in which an entity performs merely as a
conduit of monies for another entity.
agency
management
The chief executive officer of an agency or those who are
designated by him to authorize reimbursement of expenses
incurred in connection with a qualified move.
agency P-Card
See P-Card administrator.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
administrator
agency Travel Card
Program
administrator
The employee(s) designated to coordinate all Travel Card
Program activity at the agency level.
allocation
A part of an appropriation which is designated for expenditure by
specific organizational units and/or for special purposes,
activities, or objects.
For grant purposes, “allocation” means the process of assigning
a cost, or a group of costs, to one or more cost objective(s) or
categories, in reasonable proportion to the benefit provided or
other equitable relationship. The process may entail assigning a
cost(s) directly to a final cost objective/category or through one
or more intermediate cost objectives/categories.
allot
To distribute monies available for expenditures across a fiscal
year.
allotment
An allocation of an appropriation made available for
expenditures within a given time frame, e.g. quarterly.
allotment period
A period of time, less than one fiscal year, during which an
allotment is effective.
alternate
contribution
That contribution to be paid by an employer to the ASRS with
respect to subject amounts paid to reemployed and contracted
employees.
alternate
contribution rate
See ACR.
alternative control
See compensating control.
amortization
When applied to a capital asset, amortization is the allocation of
its cost over the period of its economic benefit. Amortization is
calculated by expensing a prorated portion of the capital asset’s
cost each year of its period of economic benefit. Amortization is
computed with respect to an asset’s period of legal benefit and
may be applied to both tangible and intangible assets. For most
purposes in this section of SAAM, the term “depreciation,” in any
grammatical form, is deemed to include “amortization,” in any
corresponding grammatical form.
When applied to debt, amortization is the retirement of the
principal portion of the debt over time.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
amount of award
The cumulative amount obligated or de-obligated by for an
award, which is calculated by USAspending.gov or a successor
site. For procurement and financial assistance awards except
loans, this is the sum of Federal Action Obligations. For loans or
loan guarantees, this is the Original Subsidy Cost.
ancillary costs
The costs required to bring a capital asset into use. Such costs
include delivery, installation, sales taxes, legal fees,
documentation charges, etc.
annual credit card
report
The report that must be submitted by an agency annually, by
October 1, that details the number of credit card transactions,
the revenue collected via credit cards, and the dollar amount of
credit card transaction fees for the preceding fiscal year. The
report is to be filed with the OSPB, the JLBC, ASET and the
GAO.
annual leave
As defined in R2-5A-B602, this term means a period of
approved absence with pay that is not chargeable to another
category of leave.
AP
See accounts payable.
AP user
In ProcureAZ, a role that allows one to initiate a payment to a
vendor.
AP supervisor
A privilege granted to an AP User that allows one to approve a
payment to a vendor.
app
An application, typically a small, specialized program,
downloaded onto mobile devices.
apparent value
The evident or obvious monetary or material worth of an item or
services, determined upon review but without the utilization of a
formal appraisal or other comparable research.
application
In the context of information technology, a purchased or
internally developed computer program or piece of software
designed and written to fulfill a particular purpose of the user.
application
development stage
A phase in the internal development of software which includes
design, coding, configuration, testing, installation and, if
applicable, parallel processing.
appropriated fund
A self-balancing set of accounts, designated by the Legislature
to be spent for a designated purpose.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
appropriation
A legal authorization granted by a legislative body to make
expenditures and to incur obligations for specific purposes. An
appropriation is usually limited in amount and time that it may be
expended.
appropriation
accounting
The process of monitoring funds designated by the Legislature
to be spent for a designated purpose. Appropriation accounting
helps to assure that appropriations are spent in a manner
consistent with the law.
appropriation act
An act by means of which appropriations are given legal effect.
It is the method by which the expenditure authorizations are
enacted into law by the legislative body.
appropriation(s) bill
A State bill by means of which appropriations are given legal
effect. It is the method by which the expenditure authorizations
are enacted into law by the legislative body.
appropriation
transfer
The reassignment of spending authority from one line item of an
appropriation to another.
appropriation unit
An element used in AFIS to track and control cash receipts and
disbursements in both appropriated and non-appropriated funds.
appropriation year
The year in which legal authorization for an expenditure was
granted by the Legislature.
appropriations
account
The basic unit of an appropriation generally reflecting each
unnumbered paragraph in an appropriation act. An
appropriation account typically encompasses a number of
activities or projects and may be subject to restrictions or
conditions applicable to only the account, the appropriation act,
titles within an appropriation act, other appropriation acts, or the
Government as a whole. An appropriations account is
represented by a TAFS.
approved
accounting system
Generally AFIS; some agencies, however, may, having received
the written approval of the State Comptroller, use other
automated accounting systems.
approved discount
fee limit
The discount fee percentage, established annually by the OST,
by which the revenue associated with a credit card transaction
can be reduced. A discount fee within this limit is an approved
discount fee. The approved discount fee percentage goes into
effect on July 1 and ends on June 30 of each fiscal year.
approved
The dollar amount, established annually by the OST, by which
the revenue associated with a credit card transaction can be
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
processing fee limit
reduced. A processing fee within this limit is an approved
processing fee. The approved processing fee goes into effect on
July 1 and ends on June 30 of each fiscal year.
approver
In AFIS, one who reviews and ratifies another’s entry.
Arizona
The State of Arizona or its government.
Arizona
Administrative
Code
See A.A.C.
Arizona Department
of Emergency and
Military Affairs
See DEMA.
Arizona
Procurement Code
See Procurement Code.
Arizona Revised
Statutes
See A.R.S.
ARRA
American Recovery and Reinvestment Act of 2009; an
economic stimulus package enacted by the Federal
Government.
A.R.S.
Arizona Revised Statutes. The Arizona Revised Statutes are the
statutory laws of the State of Arizona passed by the Legislature
and signed into law by the Governor.
as the crow flies
In a straight line, ignoring any natural or man-made barriers;
without any of the detours caused by following a road.
cf. most practical direct route.
ASET
Arizona Strategic Enterprise Technology (ASET) Office, a
division of ADOA.
ASPS/HRD-PA3.02
See PA3.02.
ASRS
Arizona State Retirement System; one of the retirement systems
in place for employees.
ASRS Plan
See Plan, the.
asset
The value, measured in dollars, of an economic resource owned
by an entity. An asset is an economic resource that has not yet
been expended, expensed or treated as such.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
assistant
A person who is subordinate to another in rank, function and
authority. Unlike a deputy, an assistant can only perform certain
functions delegated to him by his superior.
cf. deputy.
ATM
Automated teller machine. a machine at a bank branch or other
location that enables a customer to perform basic banking
activities (checking one's balance, withdrawing or transferring
funds), whether the bank is open or closed, without entering the
bank and without the intervention of a human bank teller.
Attorney General
An elected official, the chief legal officer of the State of Arizona.
See OAG.
audit
The examination of documents; records; reports; transactions;
systems of internal control; accounting and financial procedures;
adherence to laws, rules and policies; financial statements; etc.
audit finding
A deficiency or deficiencies which the auditor is required to
report in the schedule of findings and questioned costs.
audit log
See log.
audit report
A report prepared by an auditor covering an audit or
investigation.
auditee
An entity that is being audited.
For Federal grant purposes, any non-Federal entity that
expends Federal awards which must be audited under Federal
regulations.
auditor
One who conducts an audit.
For Federal grant purposes, “auditor” means an auditor who is a
public accountant or a Federal, state, local government, or
Indian tribe audit organization, which meets the general
standards specified for external auditors in generally accepted
government auditing standards (GAGAS). The term auditor
does not include internal auditors of nonprofit organizations.
Auditor General
A unit of the Legislative Branch of Arizona Government
responsible for carrying out audits at the request of the
Legislature.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
auditor’s opinion
A written declaration of an auditor that indicates whether and to
what degree an entity’s set of financial statements fairly present
its financial position, results of operations and cash flows in
accordance with applicable generally accepted accounting
principles.
authority
The specific act, law, statute, rule, policy, etc., under which a
particular act, such as the expenditure of money, is allowed or
empowered.
A power or right delegated or given
A person or body of persons in whom authority is vested.
authorize
To officially approve, permit or allow.
authorized agent
A commercial enterprise contracted to process transactions on
behalf of a State agency. An authorized agent’s services might
include accepting credit card payments on behalf of the
merchant, submitting transactions, providing activity reports, and
negotiating contracts with card issuers and franchisers.
authorized driver
Any individual who has been approved to operate an SOV.
authorized financial
reporting system
Any method of initially recording receipts, revenues,
expenditures, expenses, etc. approved for use by any agency.
AFIS is the State’s principal, but not only, authorized financial
reporting system.
authorized payroll
system
Any method of recording and reporting upon employee
compensation, withheld taxes, other deductions, etc., approved
for use by any agency. HRIS is the State’s principal, but not
only, authorized payroll system.
Authorized State
Retirement System
One of the following retirement systems: ASRS, PSPRS,
CORP, ORP, and collectively the employees of a State
University under the Arizona Board of Regents who participate
in a Federal Retirement System.
authorized user
The specific meaning of this term is largely contextual. In
general, it refers to one who has been approved, to the extent
granted by the applicable official process, to access and
conduct operations within a given software system
automated teller
machine
See ATM.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
award
When dealing with grants, the payment of monies or the
commitment to pay monies through a grant to support a Federal
program.
In the context of the Employee Recognition Program, the
distribution of some item to an employee.
award amendment
number
The identifier of an action being reported that indicates the
specific subsequent change to the initial award.
award description
A brief description of the purpose of the award.
award document
Any written instrument communicating the conditions of an
award. An award document may be a notice of award or an
award letter and, under certain circumstances, include an ISA,
IGA or MOU.
award identification
(ID) number
The unique identifier of the specific award being reported, i.e.
Federal Award Identification Number (FAIN) for financial
assistance and Procurement Instrument Identifier (PIID) for
procurement.
award letter
A notification from a grantor advising a prime recipient of monies
that will be awarded under a grant. The award letter should
contain information such as the Federal awarding agency, the
contract number, the amount of the award, the CFDA number (if
relating to a Federal grant), as well as an overview of the
purpose, terms and conditions of the award.
award modification
number
See award amendment number.
award type
Description (and corresponding code) that provides information
to distinguish type of contract, grant, or loan and provides the
user with more granularity into the method of delivery of the
outcomes.
awardee/recipient
legal entity name
The name of the awardee or recipient that relates to the unique
identifier. For U.S. based companies, this name is what the
business ordinarily files in information documents with individual
states (when required).
awardee/recipient
unique identifier
The unique identification number for an awardee or recipient.
Currently the identifier for Federal awards is the 9-digit number
assigned by Dun & Bradstreet referred to as the DUNS®
number.
awarding agency
A department or establishment of the Government as used in
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
code
the Treasury Account Fund Symbol (TAFS).
awarding agency
name
The name associated with a department or establishment of the
Government as used in the Treasury Account Fund Symbol
(TAFS).
awarding entity
Any individual or organization that provides, gives, contributes,
donates or subsidizes another with money or other forms of
support under the terms of a grant, cooperative agreement, gift
covenant, endowment or similar instrument.
awarding office
code
Identifier of the office that awarded, executed or is otherwise
responsible for the transaction.
awarding office
name
Name of the office that awarded, executed or is otherwise
responsible for the transaction.
awarding sub tier
agency code
Identifier of the subsidiary office that awarded, executed or is
otherwise responsible for the transaction.
awarding sub tier
agency name
Name of the subsidiary that awarded, executed or is otherwise
responsible for the transaction.
AY
Appropriation year.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-B-
B-notice
A notice sent to vendors for whom an incorrect or missing
Taxpayer Identification Number was filed on an information
return, advising them that unless a certified Form W-9 is
received, they will be subject to backup withholdings.
backup
Duplicate copy of data made for archiving purposes or for
protecting against damage or loss. To make such a duplicate
copy.
backup withholding
The process of withholding or the amount of Federal income tax
withheld from payments to a vendor when the vendor has failed
to provide a TIN.
Bacon-Davis Act
A Federal law that requires paying prevailing wages and
benefits to those who work on Federal public works projects.
bad debt
An amount owed to the State that is delinquent and possibly
uncollectible.
Bad debts may be removed from AFIS by the State Comptroller
when determined by the Attorney General to be uncollectible
and such determination has been approved by the JLBC.
baggage expenses
These Include the actual cost of sending baggage or equipment
between a regular duty post and a temporary duty post; excess
or overweight baggage charges; charges for checking and
storing baggage if necessary for the business purpose of a trip;
and baggage handling at an airport or train/bus station (limited
to the industry standard for tipping on baggage of $1 per bag).
balance sheet
A financial statement that, in order to exhibit the financial
position of an entity, discloses and properly classifies the entity’s
assets, liabilities, reserves, and equities at a specified date.
balance sheet
account
An account with a balance that is carried forward from year to
year and appears on the balance sheet or statement of net
position. Balance sheet accounts include assets, liabilities,
equity, fund balances, deferrals, etc.
bank reconciliation
A working paper that resolves the differences between the bank
account balance contained on the books and the balance shown
on the bank statement. Reconciling items include deposits in
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
transit, outstanding checks and the like.
bargain purchase
option
A provision of a lease agreement that allows the lessee to
purchase (typically at the end of the initial lease term) the leased
asset at a price that is so low (generally substantially lower than
the estimated fair market value) as to make its exercise
relatively certain.
basic liability
coverage
The indemnification for loss offered by moving companies to
their customers at no additional cost. Basic liability coverage for
intrastate moves is ten cents (10¢) per article per pound and for
interstate moves sixty cents (60¢) per article per pound.
basis of accounting
An accounting convention that determines when transactions
and other accounting events are recognized. There are two
principal bases of accounting: cash and accrual.
See accrual basis.
See cash basis.
batch
A set of records processed as a unit by a batch operation.
batch operation
A batch operation is the execution, based upon some pre-
defined parameters, of a series of programs or jobs on a
computer without manual intervention.
beneficiary
An entity, most frequently an individual, that ultimately derives
the benefits of the program the award is intended to fund.
benefit value
The total benefit to which a retiree is entitled under RASL.
betterment
An addition made to, or change made in, a tangible or intangible
capital asset, which is expected to prolong its useful life, to alter
its original functionality, or to increase its efficiency or level of
service over and above the effects arising from repairs and
maintenance. The cost of a tangible betterment that meets or
exceeds the State’s capitalization threshold is therefore added
to the book value of the original tangible capital asset to or into
which the tangible betterment is added, affixed or installed. The
term “betterment” is not deemed to include building
improvements, land improvements or leasehold improvements.
Additions or changes involving infrastructure should be treated
in the same way as the resource to which they are related.
bill of lading
A receipt issued by a carrier promising delivery of the goods
listed.
blanket purchase
A purchase order that covers all anticipated acquisitions of a
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
order
certain type or from a certain vendor for a given period of time,
generally a quarter. Blanket purchase orders or frequently used
as a budgeting tool, since they result in an encumbrance.
block grant
A grant that covers a wide variety of activities within broad
functional areas. This type of grant allows the State to control, to
some degree, how the grant proceeds are expended.
board
Any assembly that is formally constituted and periodically
convened, which is comprised for persons who have been
appointed to provide advisory, deliberative, consultative,
administrative, executive, managerial, supervisory, oversight,
governance, and/or investigatory services within their areas of
expertise. Such an assembly may be also be known as a
commission, committee or council,
board member
One who serves on a board in other than a regular full-time or
part-time employment capacity.
bond
A written promise to pay a specified sum of money at a specified
date (or dates) in the future.
book value
The cost of an asset less its accumulated depreciation or
amortization
bottled water
Water delivered by any means other than through a faucet or
tap connected to municipal or county water supply.
box
One of any number of fields on any number of forms used to
capture data of any sort.
budget
A plan of estimated financial activity for a specific period
(generally one fiscal year). In government, the legal authority
granted to an agency allowing or requiring it to spend certain
amounts of money in certain ways.
The process of creating a budget.
For Federal grant purposes, “budget” means the financial plan
for the project or program that the Federal awarding agency or
pass-through entity approves during the Federal award process
or in subsequent amendments to the Federal award. It may
include the Federal and non-Federal share or only the Federal
share, as determined by the Federal awarding agency or pass-
through entity.
budget authority
A provision of Federal law (not necessarily in an appropriations
act) authorizing an account to incur obligations and to make
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
appropriated
outlays for a given purpose. Usually, but not always, an
appropriation provides budget authority.
budget unit
Any department, commission, board, institution, or other agency
of the Government of the State of Arizona receiving, expending,
or disbursing State funds or incurring obligations against the
State. Budget units include major budget units. Budget units
can also include annual budget units and biennial budget units.
Essentially, budget unit is another term for agency.
budgetary accounts
Those accounts—such as estimated revenues, appropriations,
encumbrances, etc.—which reflect budgetary, rather than
proprietary operations and balances.
budgetary authority
The spending authority granted to a budget unit.
building
A structure that is generally roofed and walled. The term
building includes manufactured as well as constructed buildings.
The cost of a building includes the cost to purchase, erect and
install such structures.
building
improvement
A fixture, piece of machinery or another item attached to or
installed in a State-owned building in such a way that it cannot
be removed without causing damage to itself or the building to
which it is affixed. Activities resulting in building improvements
include painting, setting up partitions, changing the flooring,
putting in customized light fixtures, installing a new furnace, and
so on.
bureau
In AFIS, a centrally defined constituent part of an agency.
business day
A day on which State business—other than business of an
emergency nature and not involving public safety—is generally
conducted. Business days include the days from Monday
through Friday, excluding State holidays.
business type
An indicator that identifies different kinds of recipients based on
socio-economic status and organization / business areas.
business-type
activity
An activity of government that operates similarly to a private
business or commercial enterprise. Business-type activities are
most often substantially financed by fees, subscriptions, service
charges and licenses charged to users or licensees. Business-
type activities are typically accounted for in proprietary (i.e.,
enterprise and internal service) funds.
Buy American Act
The purpose of the Buy American Act is to provide preferential
treatment for domestic sources of unmanufactured articles,
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
manufactured goods, and construction material for public use
unless a specific exemption applies.
Term
Definition
-C-
CA
See certificate authority.
CAFR
Comprehensive Annual Financial Report. An all-encompassing
set of audited financial statements prepared in accordance with
GAAP.
calendar day
As opposed to business days, calendar days include all seven
days of the week and holidays.
calendar year
The period of time beginning January 1 and ending December
31.
calendar year end
The last day of the calendar year; December 31.
CAM
Cost Accounting Modification (CAM) Document - The CAM
document is the vehicle by which multiple cost accounting-
related tables are updated or modified by a single document by
either adding new cost structure elements or modifying select
fields of an existing record. The CAM document requires the
use of an existing Major Program.
cannibalization
The act of using one object (such as a computer) as a source of
spare parts for other objects.
capacity
When referring to awards, the role fulfilled by an entity with
respect to an award.
capital asset
A long-lived tangible or intangible asset that meets its
capitalization threshold is reported on the balance sheet, and
the cost of which is to be recovered over several fiscal years.
Examples of tangible capital assets include buildings, land and
equipment; examples of intangible capital assets include
software, patents and easements. Capital assets include
depreciable and amortizable assets, inexhaustible capital
assets, and infrastructure assets that qualify for the modified
approach. In the past, tangible capital assets were often referred
to as fixed assets. (The term “fixed asset” is used somewhat
interchangeably with “capital asset” in SAAM.)
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
capital assets
For Federal grant—as well as other—purposes, “capital assets”
means tangible or intangible assets used in operations having a
useful life of more than one year which are capitalized in
accordance with GAAP. Capital assets include:
• Land, buildings (facilities), equipment, and
intellectual property (including software) whether
acquired by purchase, construction, manufacture,
lease-purchase, exchange, or through capital
leases; and
• Additions, improvements, modifications,
replacements, rearrangements, reinstallations,
renovations or alterations to capital assets that
materially increase their value or useful life (not
ordinary repairs and maintenance).
capital budget
A plan of proposed capital outlays and the means of financing
them for a given fiscal period.
capital
expenditures
Expenditures to acquire capital assets or expenditures to make
additions, improvements, modifications, replacements,
rearrangements, reinstallations, renovations, or alterations to
capital assets that materially increase their value or useful life.
capital lease
A fixed-term and generally non-cancelable lease that, during the
term of the lease, results in a substantive transfer of the rights
and risks of ownership of a capital asset from the lessor to the
lessee. At the end of a capital lease, title to the underlying
property is transferred from the lessor to the lessee at a bargain
price. Reflecting its substance rather than its form, the
transaction is treated as a purchase by the lessee and a sale by
the lessor.
capital outlay
Money spent to acquire or upgrade capital assets.
capital project
A large scale investment in capital assets, frequently spanning
multiple years.
The construction, development, or improvement of buildings,
structures, facilities, areas and assets, subject to the provisions
of A.R.S. § 41-791.01 and/or A.R.S. § 41-1252, for the use or
benefit of the State.
capital project fund
Money set aside to finance a capital project.
capitalizable asset
A fixed asset that meets the State’s capitalization criteria.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
capitalization
Capitalization is the method used to record the State's long-lived
assets in such a way that they appear on the balance sheet and
their costs are (with the exception of infrastructure assets
qualifying for and subject to the modified approach) recovered
over several fiscal years. The cost recovery related to tangible
assets is, in most circumstances, called depreciation, while that
related to intangible assets is called amortization. Capitalization
requires the proper selection of an object listed in the Capital
Outlay Expenditure section of the Chart of Accounts to match
the item acquired.
capitalization
threshold
The cost at or above which a long-lived resource should be
capitalized. The State’s current capitalization threshold for
tangible resources is five thousand dollars ($5,000); the State
has multiple capitalization thresholds for intangible resources,
depending upon the nature and cost of the underlying resource.
Agencies may obtain permission from the GAO to adopt
capitalization thresholds that are less but not greater than the
State’s threshold. Amounts spent to acquire long-lived
resources with a cost falling below the capitalization threshold
should be expensed.
Capitalization thresholds for intangible assets vary by type.
capitalize
To record a long-lived tangible or intangible resource in such a
way that it appears on the balance sheet as an asset; the cost of
an asset (with the exception of infrastructure assets qualifying
for and subject to the modified approach) is recovered over
several fiscal years by way of depreciation or amortization.
card
The P-Card, CTA and ETC considered collectively.
card issuer
The commercial or financial institution with which a card
originates and that administers payments, collections,
incentives, etc.
cardholder
One to whom a P-Card or ETC or other State-provided payment
card has been issued.
Any person named on the face of a credit card to whom or for
whose benefit the credit card is issued by a card issuer, or a
person in possession of a credit card with the consent of the
person to whom the credit card was issued.
cardholder data
At a minimum, cardholder data consists of the full primary
account number. Cardholder data may also appear in the form
of the full primary account number plus any of the following:
cardholder name, expiration date and/or service code.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
CAS
Cost Accounting Setup (CAS) Document; The CAS document is
the vehicle by which multiple cost accounting-related tables are
updated by a single document through the creation of cost
structure new elements. The CAS is the only document capable
of creating a Major Program. The CAS is used to set up the
various reference pages and budgets in AFIS related to a
project or grant.
cash
Paper money, coins, checks, money orders or any other
negotiable instrument that a financial institution will accept for
deposit and immediately credit to the holder’s account. Cash
includes register cash, petty cash, cash on hand and cash on
deposit in a financial institution.
cash basis
The method of accounting that recognizes revenues when
received and expenses when paid.
Cash Management
Improvement Act
See CMIA.
cash with fiscal
agent
Cash assets deposited with a fiduciary.
Catalog of Federal
Domestic
Assistance
See CFDA.
Catalog of Federal
Domestic
Assistance Number
The number assigned to a Federal program in the CFDA.
See CFDA.
See CFDA number.
Catalog of Federal
Domestic
Assistance Title
See CFDA title.
categorical grant
A categorical grant is given for a specified program that has
narrowly defined activities associated with it. This type of grant
has minimal flexibility.
CCR
Central Contractor Registration; formerly the primary registrant
database for contractors providing goods or services to the
Federal Government. The CCR has been superseded by the
(System for Award Management) SAM.
CD
Compact Disc, a data storage device.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
CDW
Collision damage waiver; when dealing with auto rentals, a form
of insurance, sold for a fee, which indemnifies the renter and his
or her insurance company from losses arising from a collision,
theft or other damage (vandalism, weather, loss of use, etc.) to
the rental car.
Central Contractor
Registration
See CCR. The Central Contractor Registration has been
superseded by the System for Award Management (SAM).
Central Payroll
A section in the GAO responsible for overseeing statewide
payroll operations. Central Payroll can be contacted by email at
central.payroll@azdoa.gov.
central processing
unit
See CPU.
central service cost
allocation plan
For Federal grant purposes, “central service cost allocation
plan” means the documentation identifying, accumulating, and
allocating or developing billing rates based on the allowable
costs of services provided by a state, local government, or
Indian tribe on a centralized basis to its departments and
agencies. The costs of these services may be allocated or billed
to users.
central travel
account
See CTA.
CEO
Chief executive officer; another term for an agency head.
Common titles for CEOs are director or executive director.
certificate
An electronic document used to identify an individual, a server,
a company, or some other entity and to associate the identity of
that entity with a public key.
certificate authority
A certificate authority or certification authority is an entity that
issues digital certificates.
certification
authority
See certificate authority.
certificate of
participation
See COP.
CFDA
Catalog of Federal Domestic Assistance; a complete listing of all
financial and non-financial Federal assistance programs
available to state and local governments as well as other
qualifying entities.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
The CFDA can be found online at www.cfda.gov.
CFDA number
A unique identification number assigned by the OMB to all
Federal grants. The CFDA number is a five digit number
formatted as follows: XX.XXX. The first two digits identify what
Federal agency has awarded the grant. The three digits
following the decimal are unique to each separate Federal grant
issued by a specific Federal agency. The CFDA number is used
to track all domestically funded Federal assistance programs.
CFDA title
The title of the area of work under which the Federal award was
funded in the Catalog of Federal Domestic Assistance.
CFO
Chief financial officer; that person principally responsible for
managing the accounting operations of an agency.
cf.
An abbreviation meaning “compare.” It is short for the Latin
word confer and instructs the reader to compare one thing with
another.
CFR
See Code of Federal Regulations.
change fund
That portion of the imprest account used primarily for making
change when it is necessary during the day for collection of fees
in the agency's regular course of business. The change fund is
not to exceed five hundred dollars ($500) unless prior approval
has been obtained from the State Comptroller.
charge card
A term used to refer to a particular type of device or an account
number issued to a cardholder that can be used by the
cardholder in lieu of cash, check, bank draft or money order to
obtain money, goods, services or anything else of value. A
charge card differs from a credit card in that a charge card’s
balance must be fully paid each billing cycle, while a credit
card’s balance may, subject to interest, be paid over time.
chargeback
A previously processed credit card transaction that is
subsequently reversed—charged back—to the merchant.
chart of account
In the context of the new AFIS, the structural hierarchy of an
account.
chart of accounts
The official set of accounts used by the State or the set of
accounts used by an agency.
check
A draft drawn upon a bank, payable upon demand to the named
payee or holder in due course.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
check scanning
device
An electronic device that reads a check, withdraws money from
the drawer’s account and deposits that money into the payee’s
account, similar in operation to a debit card.
checking account
A demand account set up at a bank or similar financial
institution.
chief engineer
An employee of the Arizona Department of Administration,
General Services Division who is responsible for approving all
capital projects in accordance with A.R.S. § 41-791.01.
ciphertext
Ciphertext is encrypted text. Plaintext is what you have before
encryption, and ciphertext is the encrypted result.
Cf. plaintext.
Civilian Leave and
Earnings Statement
See CLES.
civilian medical
specialist
A State employee who is also designated by the Federal
government to be an intermittent special government employee
and who may be activated to serve in the National Disaster
Medical System in the case of emergency.
claim
A written document evidencing the propriety of transactions.
The formal entry whereby a liability is recognized.
A demand against the State for payment of either goods
delivered or services performed.
For Federal grant purposes, “claim” means, depending on the
context, either:
• A written demand or written assertion by one of the
parties to a Federal award seeking as a matter of right:
o The payment of money in a sum certain;
o The adjustment or interpretation of the terms and
conditions of the Federal award; or
o Other relief arising under or relating to a Federal
award.
• A request for payment that is not in dispute when
submitted.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
claims payable
A liability for goods or services evidenced by a claim.
class of Federal
awards
A group of Federal awards either awarded under a specific
program or group of programs or to a specific type of non-
Federal entity or group of non-Federal entities to which specific
provisions or exceptions may apply.
clearing account
An account used to accumulate total charges or credits for the
purpose of distributing later among the accounts to which they
are properly allocable or for the purpose of transferring the net
difference to the proper account.
CLES
Civilian Leave and Earnings Statement, a document
substantiating periods of deployment and NDMS Civilian Pay
received for periods of deployment.
close out
The expression, in any grammatical form (e.g., the close-out,
closing out, closed out, etc.) that relates to the entire suite of
administrative, financial, operational, accounting, and reporting
processes involved in discontinuing the activities related to a
particular grant.
The process by which the grantor or pass-through entity
determines that all applicable administrative actions and all
required work of the Federal award have been completed.
closing instructions
An annual memorandum prepared by the GAO outlining certain
year-end accounting procedures. (The Closing Instructions are
available for review and download from the GAO Website at
https://gao.az.gov/.)
closing package
A set of instructions and work papers collected annually by the
GAO to assist agencies in supplying the information required to
report upon statewide financial activity, as provided by law. (The
Closing Package is available for review and download from the
GAO Website at https://gao.az.gov/.)
cluster
Cluster of programs. A group of closely related programs that
share common compliance requirements. Clusters are
identified by the OMB in its Compliance Supplements.
See cluster of programs.
cluster of programs
For Federal grant purposes, “cluster of programs” means a
grouping of closely related programs that share common
compliance requirements. The types of clusters of programs are
research and development (R&D), student financial aid (SFA),
and other clusters. “Other clusters” are as defined by OMB in
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
the compliance supplement or as designated by a state for
Federal awards the state provides to its subrecipients that meet
the definition of a cluster of programs.
See cluster.
CMIA
Cash Management Improvement Act. Rules and procedures
prescribed for the transfer of funds between the Federal
Government and the States for Federal grants and other
programs.
COA
See chart of accounts.
COBJ
See comptroller object.
COBRA
Consolidated Omnibus Budget Reconciliation Act; a Federal law
that, under certain circumstances, gives workers who lose their
health benefits the right to choose to continue group coverage
for a limited time after leaving employment.
Code of Federal
Regulations
The codification of the general and permanent rules and
regulations (sometimes called administrative law) published in
the Federal Register by the executive departments and
agencies of the Federal Government of the United States. The
Code of Federal Regulations is divided into 50 titles that
represent broad areas subject to Federal regulation. Specific
titles and provisions are generally cited as “nn CFR nnn.”
cognizant agency
The Federal agency assigned by the Office of Management and
Budget to carry out the oversight responsibilities related to given
Federal grants. The cognizant agency is typically the Federal
agency that provides the most Federal financial assistance to
that agency. The cognizant agency for the State of Arizona
taken as a whole is the US Department of Health and Human
Services; the cognizant agency for a specific State agency may
differ.
cognizant agency
for audit
For Federal grant purposes, “cognizant agency for audit” means
the Federal agency designated to carry out duties related to
audits and quality control reviews. The cognizant agency for
audit is not necessarily the same as the cognizant agency for
indirect costs. A list of cognizant agencies for audit may be
found at the FAC Web site.
cognizant agency
for indirect costs
For Federal grant purposes, “cognizant agency for indirect
costs” means the Federal agency responsible for reviewing,
negotiating, and approving cost allocation plans or indirect cost
proposals developed under this part on behalf of all Federal
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
agencies. The cognizant agency for indirect cost is not
necessarily the same as the cognizant agency for audit.
collection
An assemblage of works of art, books, films, recordings, etc.,
the value of which tends to increase rather than decrease with
the passage of time; collections and their contents, which are
frequently available for public viewing, are not subject to
depreciation.
collision damage
waiver
See CDW.
comestible
Food; an edible substance.
commercial
Operating as a business, open to the public. The chief
enterprise and goal of a commercial undertaking is making a
profit, generally by serving a wide, popular market. Some
entities that may impose a fee for service are not actually
commercial activities. For example, a hotel is a commercial
enterprise; one’s relative who charges one a fee for staying the
night is not.
commercial type
fund
See proprietary fund.
commission
See board.
commitment
An anticipated expenditure backed by an agreement.
An action under contract by purchase order to assume a
financial obligation to accept goods or services at an agreed
price.
committee
See board.
common carrier
An entity for hire that is in the regular business of transporting
people and/or freight and/or household goods at published rates
for interstate or intercity transportation. Common carriers
include airplanes, trains, buses and the like. The term common
carrier does not extend to services involving local transit, such
as subways, light rail systems, intra-city buses, etc.
.
communication
Information and communication constitute a component of the
COSO internal control framework. This component supports all
other components by providing all those in the organization an
understanding of the policies, procedures and controls in place
to mitigate risk.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
communication
expense
See telephone and communication expense.
commute
To travel or the travel between one’s home and duty post. The
distance between one’s home and duty post.
commuting
expense
The cost of commuting is considered a personal expense and is
not reimbursable, no matter how far the residence is from the
regular duty post (work location).
compensable time
The time for which an employee should be paid.
compensated hour
An hour for which an employee is paid. Compensated hours
include hours during which services were performed, as well as
holidays, annual leave, sick leave or any other time used in the
computation of salaries, wages, employment taxes or retirement
benefits.
compensating
control
A compensating control, also called an alternative control, is a
mechanism that is put in place to satisfy the requirement for an
internal control measure or a security measure that is deemed
too difficult or impractical to implement under the circumstances.
compensatory leave
As defined in R2-5A-B607, this term means leave that has been
earned by an employee under the provisions of Personnel Rule
R2-5A-404.
Compliance
Supplement
A publication that augments OMB Circular A-133 by detailing
the important provisions of Federal Assistance Programs. The
Compliance Supplement is frequently updated by the OMB.
The most recent Compliance Supplement is that dated July
2015. Compliance Supplements are available on the OMB
website at http://www.whitehouse.gov/omb/circulars/. Though
Circular A-133 has been superseded by 2 CFR 200, some of the
compliance circulars remain in effect.
For Federal grant purposes, Compliance Supplement means
Appendix XI to Part 200—Compliance Supplement (previously
known as the Circular A-133 Compliance Supplement).
comptroller object
A term formerly used by the State to identify revenues and
expenditures. The current terms used are, as applicable,
revenue sources and expenditure objects.
comptroller source
group
A structure used to combine objects for certain reporting.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
compute day
The day upon which the calculation of regular payroll occurs,
currently designated as every other Tuesday following the pay
period end date and preceding the Friday pay date.
computer
Any electronic device that accepts and/or stores and/or
manipulates data.
computer hardware
Computer hardware consists of all the equipment that can be
considered a component of, is typically attached to, or
communicates with an information system. The term
encompasses processing units, memory apparatus, input and
output devices, storage devices, and connectivity equipment.
computer program
A set of statements or instructions to be used directly or
indirectly in an information processing system in order to bring
about a certain result.
computer software
Computer software includes the non-equipment components—
operating systems and applications—of an information system.
computing devices
For Federal grant purposes, “computing devices” means
machines used to acquire, store, analyze, process, and publish
data and other information electronically, including accessories
(or “peripherals”) for printing, transmitting and receiving, or
storing electronic information.
conduit
A State agency functions as a conduit when it receives Federal
grant monies but transfers these funds, essentially intact, to
another State agency. In its role as conduit, the agency has
reporting but no oversight obligations.
conference
A colloquium. convention, symposium, seminar, assembly,
gathering, convocation, course, class, workshop, lecture, or
forum held by any association or organization involving
discussion, research, or the exchange or dissemination of
information. A conference differs from a meeting in that it is
open to the public, requires a fee to attend, and is frequently
described by a brochure announcing, among other things, a
schedule of sessions and lodging recommendations.
conference
designated lodging
The hotel at which the conference is being held or the hotel(s)
specified in the conference brochure as providing lodging for
conference participants. Conference designated lodging is
generally made available at a discount for conference
participants. Accommodations at alternate hotels in the
immediate vicinity of the conference may be considered as
conference designated lodging when no vacancies exist at the
recommended hotel(s). In other words, if all of the hotels listed
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
in the conference brochure are full, then the traveler may use a
nearby hotel whose cost is no greater than the lowest single
room rate listed on the conference brochure or the allowable
rate for that city.
conference fee
The actual cost of the registration fee. If the registration fee
includes specific meals, the traveler is not required to break out
the cost and list it separately. However, no separate
reimbursement is allowed for the specific meal if the meal was
included in the registration fee.
confidential
A term relating to certain information that may not be released to
the public as a matter of law. Confidential data includes
taxpayer information, data that allows the personal identification
of individuals receiving State assistance, payees’ addresses or
telephone numbers, attorney-client privileged information, or any
other information that is designated by law as confidential or
may be determined to be confidential by the ADOA.
Congress
The United States Congress; the legislative branch of the
Federal Government.
consideration
An exchange of promises or items of value by which each party
to a contract or transaction makes a gain and suffers an
impairment.
Consolidated
Omnibus Budget
Reconciliation Act
See COBRA.
constructed
building
A roofed and walled structure, of a permanent and immobile
nature, principally erected upon the site it occupies.
construction in
progress
Construction in progress includes the costs incurred for
uncompleted capital projects involving the construction or
installation of buildings, improvements, roadways, bridges, etc.
The term also extends to other tangible and intangible capital
assets, such as large computer or telecommunications systems,
including the software components of such systems, which have
been undertaken but not brought into service by the end of a
reporting period.
Contiguous /
Continental United
States
See CONUS.
contingent liability
A potential liability that may come to exist in the future
depending upon the outcome of a past event.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
continuing
appropriation
An appropriation that, once established, is automatically
renewed without further legislative action, period after period,
until altered, revoked, or liquidated by expenditure.
An appropriation that does not lapse at the end of the fiscal year
and may cover the operations and activities over multiple fiscal
years.
continuity of
operations
A plan, initiative, or set of procedures and protocols adopted to
ensure the continued performance of essential functions under a
broad range of circumstances.
contra account
A contra account is an account that offsets the balance of a
related and corresponding account. The contra account has a
balance that is the opposite of the normal balance. For
example, Accumulated Depreciation is a contra asset account,
because its credit balance is contrary to the debit balance for
an asset account. Other examples include: 1. the allowance
for doubtful accounts (a contra asset account); 2. bonds
payable discounts (a contra liability); and, 3. returns,
allowances, and sales discounts (contra revenue accounts).
Contra accounts cause a reduction in the amounts that would
be otherwise reported. For example, net revenue is gross
revenue minus returns, allowances, and discounts. The net
realizable value of accounts receivable is the accounts
receivable balance minus the allowance for doubtful accounts.
contract
A legally binding agreement between two or more parties to do
or abstain from doing something specified. Though not required
by common law, contracts involving State Government should
always be in written form and are subject to all applicable
statutes, rules, codes, regulations and policies.
For Federal grant purposes, “contract” means a legal instrument
by which a non-Federal entity purchases property or services
needed to carry out the project or program under a Federal
award. The term as used in this context does not include a legal
instrument, even if the non-Federal entity considers it a contract,
when the substance of the transaction meets the definition of a
Federal award or subaward.
contract fee
For purposes of ACR, The amount paid to a retired member as
an independent contractor minus a ten percent (10%) allowance
for an administrative fee.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
contract number
A unique number identifying an agreement to perform certain
services on behalf of the Federal government in exchange for
funding.
contracted retiree
For purposes of ACR, a retired member (i.e., one who
participated in the ASRS retirement plan), who may or may not
have been an employee of the State (but who was an employee
of an ASRS participating employer at one time), who returns to
work for an agency as an independent contractor or leased staff.
contractor
Also known as a vendor; an entity that receives a contract to
provide goods or services to the State, most frequently in
exchange for payment. Often the terms contractor or vendor
are used in connection with the disbursement of Federal
financial assistance funds from a grantee.
For Federal grant purposes, “contractor” means an entity that
receives a contract.
In the context of employment, a contractor is an individual who
renders services similar to, but is not, an employee.
cf. independent contractor.
contractual life
The life of an intangible or tangible asset that is established by
contract or law, as might be the case with extraction rights,
patents, or leasehold improvements.
contribution
For purposes of ACR, an amount paid to the Plan by or on
behalf of an employee to fund retirement benefits.
control account
A general ledger account whose balance reflects the total of
balances of related subsidiary accounts. Accounts receivable
and accounts payable are the most common of control accounts
and their balances serve as a cross check of the accuracy of
subsidiary accounts.
control activity
A component of the COSO internal control framework, a control
activity may refer to a policy, procedure, process, method or
mechanism management may employ to mitigate the likelihood
and effects of risks.
control
environment
A component of the COSO internal control framework. The
control environment refers to the overall attitude, awareness and
actions of management regarding the system of internal
controls.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
CONUS
Though incorrectly used somewhat interchangeably, there is a
difference between the Continental United States and the
Contiguous United States. The Continental United States is
composed of the states on the continent of North America,
including Alaska, but excluding Hawaii. The Contiguous United
States is composed of the states that share a common border,
excluding both Alaska and Hawaii.
When the term CONUS is used in SAAM, it refers to the
Contiguous United States, viz., the states on the continent of
North America located between Canada and Mexico.
convenience fee
An optional, additional fee that is imposed by an authorized
agent, on behalf of a State agency on a Web-based or State
Portal transaction, for the acceptance of a credit card that would
not be charged if the same transaction were completed by an
alternate method of payment.
convention
See conference.
convention fee
See conference fee.
cooperative
agreement
For Federal grant purposes, “cooperative agreement” means a
legal instrument of financial assistance between a Federal
awarding agency or pass-through entity and a non-Federal
entity. A cooperative agreement is different from a grant in that
it provides for substantial involvement between the Federal
awarding agency or pass-through entity and the non-Federal
entity in carrying out the activity contemplated by the Federal
award The term cooperative agreement does not refer to an
arrangement that provides only direct assistance to an individual
or to a cooperative research and development agreement.
cooperative audit
resolution
For Federal grant purposes, “cooperative audit resolution”
means the use of audit follow-up techniques which promote
prompt corrective action by improving communication, fostering
collaboration, promoting trust, and developing an understanding
between the Federal agency and the non-Federal entity.
Cooperative
Research and
Development
Agreement
See CRDA.
COP
Certificate of participation. A financing arrangement under
which a share of future revenues is sold to an investor.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
CORP
Corrections Officer Retirement Plan.
corporate travel
account
See CTC.
corrective action
Action taken by an auditee that: corrects identified deficiencies;
produces recommended improvements; or demonstrates that
audit findings are either invalid or do not warrant auditee action.
COSO
The Committee of Sponsoring Organizations of the Treadway
Commission; an organization dedicated to the development of
internal control frameworks and guidance on risk management.
COSO internal
control framework
The traditional, and still most frequently applied, COSO internal
control framework features five components: control
environment; risk assessment; control activities; monitoring;
information and communication.
cost
The price paid, to be paid or deemed to have been paid to
acquire an asset.
cost accounting
setup document
See CAS.
cost accounting
structure
Chart of account elements used to track expenditures and
revenues independent of fiscal or budget years.
Cost Accounting
Modification
Document
See CAM.
cost allocation plan
For Federal grant purposes, “cost allocation plan” means central
service cost allocation plan or public assistance cost allocation
plan.
cost/benefit or
cost-benefit
An analysis made of any transaction to determine whether the
dispensing public entity receives consideration that is not so
inequitable and unreasonable that it amounts to an abuse of
discretion.
cost matching
See cost sharing.
cost objective
For Federal grant purposes, “cost objective” means a program,
function, activity, award, organizational subdivision, contract, or
work unit for which cost data are desired and for which provision
is made to accumulate and measure the cost of processes,
products, jobs, capital projects, etc.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
cost recovery
The recoupment of monies, for any reason, erroneously or
inappropriately expended.
cost sharing
“Cost sharing” or “cost matching” means the portion of project
costs not paid by grantor funds.
council
See board.
counter transaction
A transaction generally conducted at a customer service counter
or window at the physical location of the merchant; a point of
sale transaction.
CPU
Central processing unit; the electronic circuitry within a
computer that carries out the instructions of a computer program
by performing the basic arithmetic, logical, control and
input/output operations.
CRDA
Cooperative Research and Development Agreement. An
agreement between a government agency and a private
company to work together to develop and commercialize new
technologies.
credit card
A term used to refer to a device such as a credit card, charge
card, courtesy card, debit card, electronic benefit card, stored
value card, gift card, smart card, payment card, bank card, or
the use of the number associated with such device, other than a
check or money order, issued by an issuer for the use of the
cardholder in obtaining money, goods, services or anything else
of value, either on credit or by draft of monies from a deposit
account.
The statutory definition of a “credit card,” and the definition
applied in SAAM, includes mechanisms such as Automated
Clearing House (ACH), electronic check (e-check), or an
account number (like the State’s “ghost cards” used to pay for
certain travel) other than a paper instrument (e.g., warrant,
check, money order, bank draft, etc.) used to effect payment.
See merchant.
See Payment Card Industry.
credit card bank
account
A special bank account, a ZBA, opened by the OST on behalf of
an agency through which all credit card transactions will be
processed.
credit memo
The notification from a seller to a buyer that the amount due is
being reduced.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
cross-cutting audit
finding
For Federal grant purposes, “cross-cutting audit finding” means
an audit finding where the same underlying condition or issue
affects Federal awards of more than one Federal awarding
agency or pass-through entity.
cryptographic key
A value that determines the output of an encryption algorithm
when transforming plaintext to ciphertext.
See ciphertext.
See plaintext.
CTA
Central travel account. A State liability travel account number
(not a physical card), provided through State contract to State
agencies which may be used to purchase airfare, hotel lodging
(room rate, taxes and surcharges only), car rental, and
conference and training registration fees for travel on State
business. The CTA may also be referred to as the “ghost card.”
CTA custodian
An employee designated to monitor and safeguard an agency’s
departmental or organizational CTA(s).
CTC
Corporate travel account; this term and acronym were formerly
used to refer to what is currently referred to as the employee
travel card or ETC.
See ETC.
current asset
An asset that is available or can be readily made available to
meet the cost of operations or to pay current liabilities.
current employee
For purposes of relocation, an employee, whether covered or
uncovered who has, at the time of the contemplated move, been
employed on a full-time basis for the State, in any capacity, for
no fewer than two hundred (200) compensated hours.
cf. newly hired employee.
current financial
resources
The current financial resources measurement focus
concentrates on cash and/or assets that are expected to be
converted to cash with the current accounting period or shortly
thereafter. This measurement focus assists in determining
whether the financial resources obtained during the accounting
period are enough to cover all the claims made against the
paying entity—whether a government, agency, department or
fund—during the same period. Among the distinguishing
characteristics of financial statement prepared using the current
financial resources measurement focus is that long-term capital
assets and obligations are not reported.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
current funds
Funds, the resources of which are expended for operating
purposes during the current fiscal period. In its usual application
in its plural form, it refers to the general, special revenue, debt
service and enterprise funds of a government unit.
current liability
A liability due within one fiscal year.
current resources
Resources available to meet current obligations and
expenditures.
current revenue
Revenue available to meet actual or projected expenditures of
the current fiscal year.
current total value
of award
For Federal grant purposes, the total amount obligated to date
on a contract, including the base and exercised options.
customer
One who purchases, pays for any goods or services, or settles
any account.
As the term is used in AFIS, any entity that is billed by the State.
CY
Calendar year.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-D-
D&B
See Dun & Bradstreet.
damage waiver
See CDW.
DATA Act
See Digital Accountability and Transparency Act of 2014.
data service
A wireless service for which the signal carrier charges an
additional fee, typically measured by data usage rather than by
the passage of time, for high volume and/or high speed
transmissions. Such service is generally required for the
transmission of large data files, frequent access to websites or
recurrent use of email.
data storage device
See DSD.
Data Universal
Numbering System
number
See DUNS number.
database
A structured format for organizing and maintaining easily
retrievable information. Simple database examples are tables
and spreadsheets.
DBA name
The name under which an entity does business when such
name differs from the entity’s legal name.
de minimis
A de minimis benefit is one, considering its value and the
infrequency with which it is provided, that is so small as to make
accounting for it unreasonable or impractical and, consequently,
is excluded from State payroll reporting and taxation.
If a benefit is too large to be considered de minimis, the entire
value of the benefit is taxable to the employee, not just the
excess over a designated de minimis amount.
Cash and its equivalents (such as gift cards) are never treated
as de minimis.
The designated de minimis amount for non-cash benefits is $50
or less.
debt
An amount owed; an obligation arising from the borrowing of
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
money or from the purchase of goods and services.
debt limit
The maximum about of debt that is legally permitted.
debt service
The principal and interest payments made to retire a loan.
debt service fund
A governmental fund established to account for the principal and
interest payments on general long-term liabilities.
debt service
requirement
The amount of money required to pay the interest and principal
on outstanding bonds and similar types of debt.
deduction code
HRIS, a code used for categorizing certain types of transactions.
deferred charges
Expenditures that are not chargeable in the fiscal period in
which they are made, but are reflected in the financial
statements as an asset or similar type of account until the period
in which they are chargeable.
deferred
compensation
The amount of earned income deposited into a deferred
compensation account, not subject to the current payment of
income taxes. Amounts so deposited are subject to income
taxes in the future, when withdrawn from the account. Unlike
taxes on income, payroll taxes, such as Social Security and
Medicare, are not deferrable and must be withheld from all
RASL payments.
deferred
compensation
account
An arrangement by which a deferred compensation provider
accepts an employee’s deferred compensation deposits, holding
such deposits on behalf of the employee for withdrawal in the
future.
deferred
compensation
deadline
The later of either 1) seventy-five (75) calendar days after the
effective retirement date or 2) the last day of the calendar year
containing the effective retirement date.
deferred
compensation
provider
The vendor currently on contract with the State to provide
deferred compensation services.
deferred retirement
date
For RASL purposes, an effective retirement date on file with an
Authorized State Retirement System that is not with thirty-one
(31) calendar days following termination from State service.
deferred credits
Revenues or similar items not qualifying for recognition in the
fiscal period in which they are received, but are reflected in the
financial statements as a liability or in a similar type of account
until the period in which they are earned.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
deferred revenues
A revenue item collected, but not yet earned.
deficit
The excess of liabilities and reserves of a fund over its assets.
The excess of expenditures over revenues during an accounting
period.
In the case of enterprise and internal service funds, the excess
of expenses over income during an accounting period.
delegate
A person designated to act on behalf of another; designee.
delinquency charge
Any charge of any description or title imposed by a charge card
issuer as a consequence of a cardholder’s failure to fully pay the
balance of a charge card by the due date. A delinquency
charge may involve a late fee, interest on the unpaid balance, or
any combination thereof.
DEMA
Arizona Department of Emergency and Military Affairs; that
agency that, through its Division of Emergency Management, is
responsible for the coordination of emergency services during
disasters.
department
See agency.
department object
In AFIS, an agency-level way of identifying expenditures and
expenses.
department revenue
source
In AFIS, an agency-level way of identifying revenues and
income.
deploy /
deployment
To call / the act of calling a civilian medical specialist into
temporary employment in the NDMS.
depositor
An individual or entity having funds on deposit at a financial
institution.
depreciation
The recognition of a tangible capital asset’s deterioration or
devaluation over the period of its projected physical utility.
Depreciation is calculated by expensing a prorated portion of an
asset’s cost in each year of its estimated useful life. For most
purposes in SAAM, the term “depreciation,” in any grammatical
form, is deemed to include “amortization,” in any corresponding
grammatical form.
deputy
One appointed as the substitute of another and empowered to
act for him, in his name or on his behalf. Unlike an assistant, a
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
deputy has the authority to perform all the duties of his superior.
cf. assistant.
designee
A person who has been delegated the authority to act on behalf
of another; delegate
.
development-in-
progress
Software, the programing of which has commenced, but which
has not been completed and implemented.
This term can also be applied to other intangible assets the
initial production of which extends over multiple periods.
DFI
Designated financial institution.
differential pay
Depending upon context, either National Disaster Medical
System Differential Pay or Military Emergency Activation
Differential Pay.
Digital
Accountability and
Transparency Act
of 2014
A Federal law the goal of which is to make information on
Federal expenditures more easily accessible and transparent.
The law requires the U.S. Department of the Treasury to
establish common standards for financial data provided by all
government agencies and to expand the amount of data that
agencies must provide to the government website,
USASpending. The objective of the law is to improve the ability
of Americans to track and understand how the government is
spending their tax dollars.
digital certificate
A digital certificate certifies the ownership of a public key by the
named subject of the certificate. This allows others (relying
parties) to rely upon signatures or on assertions made by the
private key that corresponds to the certified public key. In this
model of trust relationships, a CA is a trusted third party –
trusted both by the subject (owner) of the certificate and by the
party relying upon the certificate. Many public-key infrastructure
(PKI) schemes feature CAs.
digital signature
A mathematical scheme for demonstrating the authenticity of a
digital message or documents. A valid digital signature gives a
recipient reason to believe that the message was created by a
known sender (authentication), that the sender cannot deny
having sent the message (non-repudiation), and that the
message was not altered in transit (integrity). A digital signature
provides a level of validation and security above that afforded by
an electronic signature.
A digital signature is a type of an electronic signature; it is
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
distinct from a digitized signature.
cf. digitized signature.
cf. electronic signature.
digital video disc
See DVD.
digitized signature
An electronic representation (applied image) of a handwritten
signature. The image may be created by various methods, such
as signature pad, scanning a wet signature or digital
photography.
direct award
An award that is spent by the recipient in support of its own
operations, rather than to be passed through to a subrecipient.
direct expenditure
An expenditure, such as payroll, made by an agency to support
its operations.
disbursement
Disbursements include any activity related to accounts payable,
payroll, purchasing, p-card, budgeting, expenditures, transfers-
out, and other activities related to initiating or approving the
payout of State monies.
direct deposit
A banking term that describes the transfer of funds directly into
the recipient’s account.
direct deposit
program
The State’s system of electronically crediting employees’ net
pay, reimbursements, and other payments to its employees’
accounts. An employee’s election and participation is evidenced
by a properly executed Form GAO-65.
direct withdrawal
fee
The fee charged by an authorized agent to the depositor for
withdrawing money directly from a depositor’s account using the
financial institution’s routing transit number and the depositor’s
account number furnished by the depositor.
See authorized agent.
See depositor.
See financial institution.
director
The title of the chief executive officer of many agencies.
disability caused by
pregnancy or
childbirth
For purposes involving the donation of annual leave, a
condition, certified by a licensed health care practitioner, that:
• An employee is unable to work due to the employee’s
pregnancy, childbirth, or medical care associated with
pregnancy or childbirth; or
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• A member of the employee’s immediate family requires
assistance to perform regular daily activities due to the
immediate family member’s pregnancy, childbirth, or
medical care associated with the pregnancy or childbirth.
disallowed costs
The term “disallowed costs” means those charges to an award
that the grantor or pass-through entity determines to be
unallowable, in accordance with the applicable statutes,
regulations, or the terms and conditions of the award.
disbursement
A payment in cash.
discount fee
The fee calculated and charged by a card issuer or processing
financial institution pursuant to an agreement for the processing
of any credit card transaction. This fee may be a percentage or
a flat fee. The card issuer or processing financial institution may
refer to these as transaction or processing fees in a merchant
billing statement, but pursuant to the definitions set forth in
A.R.S. § 35-101, they are discount fees.
disposition method
The method associated with the physical and/or accounting
elimination of an asset from possession and/or the accounts
(e.g., sale, destruction, theft, transfer, trade, etc.).
distributable
incentive
That portion of an incentive received by the State, relating to an
agency’s expenditures, which, after adjustment, may be remitted
to a generating agency.
distributed
incentive
That portion of an incentive received by the State that will be or
has been remitted to a generating agency.
district
An administrative, and often geographic, section of an agency.
In AFIS, a centrally defined constituent part of an agency.
division
An administrative section of an agency. In AFIS, a centrally
defined constituent part of an agency.
docking station
A stationary device that provides a simplified method of
attaching a laptop computer to desktop or shared peripherals.
document
A printed, written or computer generated paper, form or file that
furnishes evidence, facts or information.
In the context of the new AFIS, an electronic form that is used to
record financial transactions and activities.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
donated asset
A non-cash contribution. Donated assets may be in the form of
securities, land, buildings, equipment, materials, etc.
donation
A gift of money received by an agency.
In the context of the Employee Recognition Program, money or
property, the control or title to which is transferred to the State,
to be used to fund an agency’s Employee Recognition Program.
donation of annual
leave
The authorized transfer of annual leave from one employee to
another.
donee
The recipient of a gift, contribution, donation, etc.
donor
A person or an organization that makes a gift, contribution,
donation, etc.
doing business as
name
See DBA name.
double entry
A system of bookkeeping requiring that for every entry made to
the debit side of an account or accounts an entry for a
corresponding amount or amounts to the credit side of another
account or accounts be made.
dry cleaning and
laundry expense
The actual reasonable and reimbursable dry cleaning and
laundry expense a traveler may incur after seven consecutive
days in travel status. Separate reimbursement for dry cleaning
and laundry expenses is not allowed when on long-term
subsistence.
DSD
Data storage device; any type of computer hardware that
records and retains information.
dun
To make persistent demands for payment of a debt. Frequently
seen in its participial form, e.g., dunning letter.
Dun & Bradstreet
A commercial credit rating company.
dunning
See dun.
DUNS number
Data Universal Numbering System number; a nine-digit
identification number—unique to an entity, its location, one of its
divisions, etc.—provided by Dun & Bradstreet.
DUNS number+4
An extended form of the DUNS number, created by SAM
registrants, when there is a need for more than one bank
account at a certain location to receive electronic funds
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
transfers.
duty post
The regular duty post of an officer or employee is the place the
person spends the largest portion of regular working time or the
place to which the person returns on completion of a temporary
assignment. An employee who has more than one place of work
on a regular basis for the same employer is deemed to have
multiple regular duty posts.
The primary location at which an employee is assigned to work
by the agency. If the employee has no single place to which he
is assigned or if he is a telecommuter, his principal duty post is
the location at which the employee reports to his supervisor.
The regular duty post of members of boards, commissions,
authorities, councils and committees who are not full time
employees of the agency served by the board, commission,
authority, council or committee is considered to be their
personal residence. (A.R.S § 38-621B).
DVD
Digital video disc. A type of data storage device.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-E-
early retirement
As it is defined by ASRS, early retirement can be used to meet
the RASL Program retirement requirement. ASRS allows early
retirement for employees beginning at age fifty (50) with at least
five (5) years of service. However, for deceased employees,
early does not qualify for the RASL Program.
e-business point of
contact
The person within an agency with responsibility for registering
with the Federal government concerning Federal grant matters.
eCivis
An automated system, administered by the Arizona Office of
Grants and Federal Resources, containing grant-related
information such as grant opportunities, grant applications and
grant awards. eCivis is used to manage grants from award
receipt through closeout and can be used to research grant
opportunities and apply for grants. eCivis is the entry point for
grants into AFIS.
economic realities
test
An evaluation of a worker’s appropriate status—employee or
contractor—that evaluates the degree of dependence the
worker has upon the entity that pays the worker.
economic
resources
measurement focus
The economic resources measurement focus takes into account
all assets that are available to an entity, not only cash or soon-
to-be cash assets. Long-term assets and long-term liabilities
are both included when the economic resources measurement
focus is used. Moreover, expenses that do not involve the
expenditure of cash are recorded as costs of operations when
the economic resources measurement focus is used to prepare
financial statements.
educational
assistance
A reimbursement made to an employee for educational
expenses incurred in pursuit of a degree or specialized training.
effect
Something that is produced by an agency or cause; result;
consequence.
The state of being operative or functional; operation or
execution; accomplishment or fulfillment.
To produce as an effect; bring about; accomplish; make happen.
effective
To be actually in operation or in force; functioning.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
effective date
The date upon which an accounting event occurred, irrespective
of the date upon which it is recorded.
The date upon which a law, statute, rule, policy or other directive
comes into force.
cf. issued date.
cf. publication date.
effective retirement
date
The retirement date on file with an Authorized State Retirement
System. For the purposes of the RASL Program, the effective
retirement date must be at least one (1) calendar day after the
termination date and no later than thirty-one (31) calendar days
after termination.
EFT
Electronic funds transfer.
EIN
Employee Identification Number; a code issued by the State
used to recognize, label and distinguish and employee.
electronic
Relating to technology having electrical, digital, magnetic,
wireless, optical, electromagnetic, or similar capabilities.
electronic record
A record created, generated, sent communicated, received or
stored by electronic means (e.g., by information processing
systems, computer equipment, computer programs, electronic
data interchange, electronic mail, etc.). To the extent that
facsimile and/or former hard copy documents are retained in
electronic form (as through a scanning process), they too are
considered electronic records.
electronic signature
An electronic process associated with a record and executed or
adopted by a person with the intent to sign a record. An
electronic signature must be attributable or traceable to a
person who has the intent to sign the record with the use of
adequate security and authentication measures that are
contained in the method of capturing the electronic transaction
(e.g., use of a personal identification number or personal log-in
identification comprised of a username and password), and the
recipient of the transaction must be able to permanently retain
an electronic record of the transaction at the time of receipt.
The term “electronic signature” is often confused with that of
“digital signature.” However, a digital signature is just one of
many types of electronic signatures. The term “electronic
signature” is not technology-specific; it does not require the use
of any particular hardware of software application, but allows for
any technology that can properly authenticate the signer and the
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
signed document. It can include the use of such technologies
as email (using a personal identification number), faxes and
imaging, or more exotic technologies like biometrics (such as
fingerprints or retinal scans).
A common form of electronic signature used by many systems
is a combination of a unique personal identification number and
a password.
cf. digital signature.
cf. digitized signature.
electronic
transaction
An action or set of actions that is conducted or performed, in
whole or in part, by electronic means and/or by way of electronic
records.
eligibility
percentage
The percentage of accumulated sick leave hours allowed under
law for the RASL Program’s benefit value calculation.
emergency
A sudden, urgent, and unexpected occurrence or occasion
requiring immediate action. An emergency may require special
consideration when exceptions to policy are sought on an after-
the-fact basis.
emergency P-Card
limit
The amount of purchases or payments that can be made using
a particular P-Card when emergency P-Card limits are in effect.
employee
Any full- or part-time individual being paid under the authority of
any payroll system of the Government of the State of Arizona or
any public officer, deputy, board or commission member. To be
defined as an officer of the state, the person must be
participating on a board, commission, authority, council or
committee created by law, the Governor, or by an Agency Head
with the proper authorization to create such an entity.
cf. current employee.
cf. newly hired employee.
Employee
Identification
Number
See EIN.
employee
recognition activity
Any activity entered into to accomplish the ends of an Employee
Recognition Program.
Employee
Recognition
A set of procedures adopted by a State agency to recognize and
award the performance, achievement and longevity of certain
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Program
employees.
Employee Time
Entry
See ETE.
employee-owned
wireless device
A wireless device owned by an employee but used partially or
wholly to support State business and for which use the
employee is partially or wholly reimbursed by the State.
employee travel
card
See ETC
employer
For purposes of ACR, An agency engaging the services of a
contracted or reemployed retiree.
employing agency
The agency in control of the employee’s master pay record and
responsible for seeing that the employee is paid.
encryption
Process of converting information into an unintelligible form
except to holders of a specific cryptographic key.
See cryptographic key.
encumber
To reserve funds in anticipation of an expenditure.
entity
Any individual, partnership, corporation or unit of government
that can engage in any form of economic activity.
encumbrance
A reservation of funds in anticipation of an expenditure (also see
purchase order). An encumbrance will reduce the available
appropriation and allotment.
An obligation in the form of any purchase order, contract or
other commitment which is chargeable to an appropriation or
any other authorized fund source and for which part of the fund
source is reserved. Encumbrances represent commitments
related to contracts not yet performed and are used to control
expenditures and to enhance cash management. The
encumbrance obligation is formalized in AFIS by entering the
transaction into the system with an encumbrance document. It
ceases to be an encumbrance when paid or canceled.
endowment fund
A fund whose principal must remain unspent, but whose income
may be expended.
enterprise fund
An enterprise fund is used to report activities described as
business-type activities.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
enterprise resource
planning
A suite of integrated business management software
applications that store and report upon various financial and
operational activities.
entitlement
The amount of payment to which a state or local government is
entitled as determined by the Federal government pursuant to
the applicable allocation formula.
entity
A separate economic unit, subject to financial measurement for
accounting purposes.
An individual, partnership, corporation, government, unit of
government or political subdivision that can engage in any form
of economic activity.
entry
The record or the recording of a financial transaction in its
appropriate account, book of account, or financial system.
equipment
For Federal grant purposes, “equipment” means tangible
personal property (including information technology systems)
having a useful life of more than one year and a per-unit
acquisition cost which equals or exceeds the lesser of the
capitalization level established by the non-Federal entity for
financial statement purposes, or $5,000.
equity
Ownership. The formula expressed as assets less liabilities will
yield equity. In governmental accounting, equity may be
referred to a fund balance or residual fund balance.
equity transfer
The re-allocation and movement of a fund balance from one
fund to another. This may be directed by the Legislature,
required by statute, result from excess accumulation in an
internal service fund, etc.
ERE
Employee related expense/expenditure; a cost associated with
an employee’s compensation, such as pension, welfare and
employment tax expense. Generally used in the plural form
referring to all such expenses collectively.
ERP
See enterprise resource planning.
escheat
The reversion of property to the State brought about by the
death of an owner without legal heirs or by the owner’s
abandonment of the property.
escrow
An arrangement under which money and/or legal documents are
deposited with an agent—the escrow agent—to be delivered to
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
the parties to an exchange when some condition or conditions
are met. For example, a deed may be deposited by the seller of
property and cash to complete the sale may be deposited by the
buyer. Or, an escrow might be used to hold the proceeds of an
option to buy property until the sale is effected or the option
expires. What is distributed to whom and when is dependent
upon the terms and conditions of the escrow agreement.
estimated revenue
For revenue accounts kept on an accrual basis, this term
designates the amount of revenue reckoned to accrue during a
given period irrespective of whether it is to be collected during
the current period.
ETC
Employee travel card. The State-contracted employee liability
credit card provided to State employees that may be used to
purchase airfare (if permitted by internal agency policies),
lodging, car rental, other transportation charges, other
miscellaneous travel charges, and meal expenses in connection
with travel on State business.
ETE
Employee Time Entry, an automated time entry and reporting
system utilized by some agencies that use HRIS.
ETE deadline
The time each pay period at which all statewide time and
attendance records are transferred from ETE to HRIS; currently
this occurs at 6:00 pm Arizona time of the last scheduled
working day of each two-week pay period.
event type
An event type in the new AFIS controls smaller components of
accounting activity that are used to perform a specific
accounting, budgeting or non-accounting activity. It brings in
specific rules for data entry concerning referenced transactions,
customer codes, vendor codes, and all defined chart of account
elements in the system. The event type is similar to a more
powerful version of the TC in the old AFIS.
exception
Typically, an exception to policy. Exceptions should be
requested in advance of taking the action, incurring the
obligation or making the expenditure for which an exception to
policy would be required.
excludable amount
As established by the IRS, the annual amount of employer-
provided educational assistance benefits that may be excluded
from an individual’s taxable income. At this time, the excludable
amount is five thousand two hundred fifty dollars ($5,250).
excluded
Classes of intangibles excluded by GASB 51 from treatment as
an intangible asset. Such intangibles include financial assets
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
intangibles
such as cash, investment securities, receivables and
prepayments. Excluded intangibles also include: intangibles
that are acquired primarily for the purpose of directly obtaining
income; intangibles resulting from capital lease transactions
reported by lessees; and, goodwill created through the
combination of a government and another entity.
Executive Branch
Of the three branches of government, that which has the
principal responsibility for daily administration of the State. The
executive branch executes, i.e., executes, the law.
executive director
A common title for the CEO of a board.
executory cost
An expense or expenditure incurred and/or paid during the life of
a lease—such as insurance, maintenance and property taxes—
with respect to the leased property.
exempt
When used in the context of employment, this most typically
means the subject employee is not covered by the overtime
provisions of FLSA.
expendable fund
A fund whose resources, including both principal and earning,
may be expended.
cf. nonexpendable trust fund.
expending agency
The agency that actually disburses money from the control of
the State to some external entity. The underling disbursement
may represent the payment of expenses such as compensation
paid to employees, contractors’ fees, supplies, etc. It may also
involve the distribution, under a program, of financial or other
assistance to individuals or families. Finally, the disbursement
may be made to some other organization or individual to provide
or otherwise accomplish the goals of the program for which the
awarding entity provided support.
expenditure(s)
An amount of money spent or to be spent on something. The
act of spending money.
The amount of Federal grant monies reported as spent by a
recipient. Expenditures include both those monies spent by the
recipient in direct support of an activity and those amounts
passed through to subrecipients.
expenditure object
See object.
expenditure refund
An amount received back from a payee because of an
overpayment of an expenditure.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
expenditure
transfer
The movement of an expenditure from one coding element or
entity—grant, object, division, etc.—to another.
expense
A cost or charge, a cause or occasion of spending.
To recognize a current period’s outlay or a portion of a prior
period’s outlay as a current period cost or operating
expenditure; an outlay recognized as a current period cost or
operating expenditure.
When applied to tangible and intangible resources, this term
indicates that a given resource’s entire cost or an asset’s
residual value is to be treated as an operating expenditure of a
single fiscal year rather than being depreciated or amortized
over its estimated remaining useful, contractual or legal life.
expensed intangible
An intangible that, because of its nature and relatively low
monetary value, is expensed rather than capitalized.
expensed tangible
A tangible that, because of its nature and relatively low
monetary value, is expensed rather than capitalized.
extended illness or
injury
A period of incapacitation for medical reasons, as verified by a
licensed health care practitioner, which extends for a period of
three or more weeks.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-F-
F&A
Facilities and administration. Indirect cost types associated with the
performance of a grant’s objectives.
FAC
See Federal Audit Clearinghouse.
facility
A building and its fixtures.
FACLG
Fixed Asset Catalog.
facsimile
An exact copy of printed material.
facsimile
transmission
See fax.
FAIN
Federal Award Identification Number.
Fair Labor
Standards Act
See FLSA.
fair market
value
Fair market value is the amount at which an asset could normally be
exchanged between willing parties. Fair market value at the time of
acquisition can be estimated by reference to: manufacturers’ catalogs or
price quotes in advertisements; contemporaneous sales of comparable
assets; or, publications that specialize in listing prices of particular kinds of
assets (e.g., the Kelley Blue Book of used car prices). Fair market value can
also be established by using the services of an industry expert or appraiser.
It is to be noted that the list price, the acquisition cost and the fair market
value may differ.
FAGCT
See Fixed Asset Group Category.
FAGRP
See Fixed Asset Group.
FAM
See Fixed Asset Module.
family
For purposes of employee relocations, an employee’s family includes his
spouse as well as his natural, adopted, step or foster children, parents,
grandparents and grandchildren who, at the time of the move, lived with
him or qualified as a dependent for purposes of computing his Federal
income tax liability.
For donations of annual leave, family includes one’s spouse, natural
child, adopted child, foster child, stepchild, natural parent, stepparent,
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
adoptive parent, grandparent, grandchild, brother, sister, sister-in-law,
brother-in-law, son-in-law, daughter-in-law, mother-in-law, father-in-law,
aunt, uncle, nephew or niece.
Family and
Medical Leave
Act
The Family and Medical Leave Act of 1993 (FMLA) is a United States
federal law requiring covered employers to provide employees with job-
protected and unpaid leave for qualified medical and family reasons.
family plan
See shared minutes plan.
FATP
See Fixed Asset Type.
favorable
credit card
adjustment
An AFIS transaction processed by the OST indicating a deposit or
favorable adjustment for credit card transactions.
fax
A system for sending and receiving facsimiles of printed materials.
Something that is sent or received by fax.
To transmit a facsimile electronically.
fax machine
A device or a component of a device or any other facility that sends and
receives printed pages or images over telephone lines by digitizing the
material with an internal optical scanner and transmitting the information
as electronic signals.
Federal
A term used in reference to the U.S. Government.
Federal action
obligation
Amount of Federal Government’s obligation, de-obligation, or liability, in
dollars, for an award transaction.
Federal
agency
As distinct from “agency,” any operational unit of the Federal
Government.
Federal Audit
Clearinghouse
The clearinghouse designated by OMB as the repository of record where
non-Federal entities are required to transmit required reporting packages.
The mailing address is: Federal Audit Clearinghouse, Bureau of the
Census, 1201 E. 10th Street, Jeffersonville, IN 47132 and the web
address is: http://harvester.census.gov/sac/. . Any future updates to the
location of the FAC may be found at the OMB Web site.
Federal award
For Federal grant purposes, “Federal award,” depending on context,
means:
• The Federal financial assistance that a non-Federal entity
receives directly from a Federal awarding agency or indirectly
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
from a pass-through entity.
• The cost-reimbursement contract that a non-Federal entity
receives directly from a Federal awarding agency or indirectly
from a pass-through entity.
• The instrument setting forth the terms and conditions or the
arrangement.
Federal award
date
The date when the Federal award is signed by the authorized official of
the Federal awarding agency.
Federal
awarding
agency
The Federal agency that provides a Federal award directly to a non-
Federal entity.
Federal
Emergency
Management
Agency
See FEMA.
Federal
Employer’s
Identification
Number
See FEIN.
Federal
financial
assistance
Aid provided by a Federal agency in the form of grants, contracts,
cooperative agreements, loans, loan guarantees, non-cash contributions
or donations of property, food commodities, interest subsidies, insurance,
or direct appropriations; Federal financial assistance includes awards
received directly from Federal agencies, or indirectly through other units
of State and local governments.
Federal financial assistance does not include direct Federal cash
assistance to individuals or amounts paid for certain services rendered.
Federal
Financial
Report
A Federal Financial Report (FFR) is a statement of expenditures
associated with a grant. Recipients of Federal funds are required to
report the status of funds for grants or assistance agreements to the
sponsor of the grant using the Federal Financial Report expenditure data.
Federal
Funding
Accountability
and
Transparency
Act
See FFATA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Federal grant
An award of financial assistance, including cooperative agreements, in
the form of money, or property in lieu of money, provided by the Federal
Government, either directly or indirectly, to an eligible grantee. The term
does not include technical assistance that provides services instead of
money, or other assistance in the form of revenue sharing, loans, loan
guarantees, interest subsidies, food commodities, vouchers, insurance or
direct appropriations.
The term does not include assistance when accounting for the use of the
assistance is not required of the grantee.
Federal
grantor
That agency of the Federal government responsible for administering,
and possibly funding, a Federal grant.
Federal
interest
For Federal grant purposes, “Federal interest” means, when used in
connection with the acquisition or improvement of real property,
equipment, or supplies under a Federal award, the dollar amount that is
the product of the Federal share of total project costs and the current fair
market value of the property, improvements, or both, to the extent the
costs of acquiring or improving the property were included as project
costs.
Federal
program
“Federal program” means:
• Any Federal award that is assigned a single number in the CFDA.
• A cluster of programs, such as:
o Research and development;
o Student financial aid; and
o Other clusters (see cluster of programs).
Federal
Reporting
Personal
Identification
Number
See FRPIN.
Federal
Reporting
Website
The Federal government’s web-based system—to be found at
https://www.federalreporting.gov—for registering recipients of and
collecting data related to grant awards.
Federal share
The portion of the total project costs that are paid by Federal funds.
Federal
Spending
Transparency
Data
The set of government-wide data definitions established by the OMB and
the US Department of the Treasury in compliance with the DATA Act.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Standards
FEIN
Federal Employer’s Identification Number; a number assigned to
reporting entities for tax administration.
FEMA
Federal Emergency Management Agency; an agency within the U.S.
Department of Homeland Security responsible for the coordination of
governmental responses to disasters.
FFATA
The Federal Funding Accountability and Transparency Act. A Federal
law that requires certain recipients of Federal monies to report upon the
receipt and expenditure of such monies.
FFR
See Federal Financial Report.
fiduciary fund
The type of fund used to record transactions and balances reflecting one
entity’s acting in a custodial capacity for another entity; fiduciary funds
include trust funds (such as pension trusts, investment trusts and private
purpose trusts) and agency funds.
final cost
objective
For Federal grant purposes, a cost objective which has allocated to it
both direct and indirect costs and, in the non-Federal entity's
accumulation system, is one of the final accumulation points, such as a
particular award, internal project, or other direct activity of a non-Federal
entity.
final report
The expression, in any grammatical form, whether used independently or
in combination with another term, used to refer to the reporting aspects of
closing out a grant.
financial
institution
An enterprise—such as a bank—that receives, lends, exchanges and
safeguards money.
financial plan
A plan for projecting and monitoring fiscal activity at a level below the
agency budget.
fiscal year
A 12-month period of time to which the annual budget applies and at the
end of which a governmental unit determines its financial position and the
results of its operations.
fiscal year end
The last day of a fiscal year. For Arizona State Government, the fiscal
year ends on June 30.
Fiscal Year-
End Closing
Instructions
A memorandum distributed annually by the GAO to agencies to provide
guidance on how to enter fiscal year-end transactions in AFIS.
fixed amount
A type of grant agreement under which the Federal awarding agency or
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
award
pass-through entity provides a specific level of support without regard to
actual costs incurred under the Federal award.
fixed asset
An accounting term that historically referred to tangible capital assets.
The term “fixed asset” is used today somewhat interchangeably with
other terms for long-lived assets, such as “capital asset,” “tangible
asset,” “intangible asset,” “stewardship resource,” or “IT resource” or
some similar expression in SAAM, particularly, but not exclusively, when
referring to FAM or to any of the reports or screens that relate to that
program.
Fixed Asset
Module
The Fixed Asset Module (FAM) is a subsystem of AFIS that retains and
reports upon fixed assets.
Fixed Asset
Catalog
The Fixed Asset Catalog (FACLG) is used to infer the Fixed Asset Type,
Fixed Asset Group, Useful Life and Depreciation Method attributes of a
Fixed Asset. Each Catalog only belongs to one valid Fixed Asset Group (i.e.
FACLG of Polishing & Scrubbing Machines is part of the Fixed Asset Group
of Floor Maintenance Machines / Equipment).
cf. Fixed Asset Reporting Hierarchy.
Fixed Asset
Group
The Fixed Asset Group (FAGRP) is part of the Fixed Asset Reporting
Hierarchy and provides a more detailed breakout of asset classifications.
Each Group must belong to one valid Fixed Asset Group Category (i.e.
FAGRP of Floor Maintenance Machines / Equipment is part of the Fixed
Asset Group Category of General Building and Maintenance Equipment).
cf. Fixed Asset Reporting Hierarchy.
Fixed Asset
Group
Category
The Fixed Asset Group Category (FAGCT) is part of the Fixed Asset
Reporting Hierarchy and provides a more detailed breakout of asset
classifications. Each Group Category must belong to one valid Fixed Asset
Type (i.e. FAGCT of General Building and Maintenance Equipment is part of
the Fixed Asset Type of Equipment).
cf. Fixed Asset Reporting Hierarchy.
Fixed Asset
Reporting
Hierarchy
The Fixed Asset Reporting Hierarchy (Hierarchy) is a five-tier roll-up and
reporting structure used in the FAM. Of its five tiers, four are used. From
highest (most consolidated) to lowest (most granular), the four tiers of the
Hierarchy that are currently used are the Fixed Asset Type (FATP), Fixed
Asset Group Category (FAGT), Fixed Asset Group (FAGRP) and Fixed
Asset Catalog (FACLG).
An example of this Hierarchy is shown below:
FATP = Equipment
FAGT = Office Equipment
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
FAGRP = Chairs
FACLG = Desk Chairs
Fixed Asset
Type
The Fixed Asset Type (FATP) is the highest level of the Fixed Asset
Reporting Hierarchy.
cf. Fixed Asset Reporting Hierarchy.
fixed percent
allocation
The distribution of an indirect cost based upon a preset percentage.
flash drive
A data storage device combines electronic, non-volatile computer
storage with a universal serial bus (USB) interface.
fleet
The assortment of motor vehicles made available for use by employees
traveling on State business.
Fleet
Management
See ADOA Fleet Management.
fleet vehicle
One of the motor vehicles owned and maintained by ADOA Fleet
Management and provided for use by employees traveling on State
business.
An automobile or other vehicle owned by the State or one of its agencies
that should, when circumstances permit, be used to conduct State
business when traveling in the State of Arizona.
FLSA
Fair Labor Standards Act; a Federal statute that governs employment
practices such as overtime pay, record keeping, minimum wage, etc.
FMLA
See Family and Medical Leave Act.
FMS
Financial Management Service, a unit of the US Department of the
Treasury.
FMV
See fair market value.
foreign
organization
An entity that is:
• A public or private organization located in a country other than the
United States and its territories that is subject to the laws of the
country in which it is located, irrespective of the citizenship of
project staff or place of performance;
• A private nongovernmental organization located in a country other
than the United States that solicits and receives cash
contributions from the general public;
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• A charitable organization located in a country other than the
United States that is nonprofit and tax exempt under the laws of
its country of domicile and operation, and is not a university,
college, accredited degree-granting institution of education,
private foundation, hospital, organization engaged exclusively in
research or scientific activities, church, synagogue, mosque or
other similar entities organized primarily for religious purposes; or
• An organization located in a country other than the United States
not recognized as a Foreign Public Entity.
foreign public
entity
For Federal grant purposes, a “foreign public entity” means:
• A foreign government or foreign governmental entity;
• A public international organization, which is an organization
entitled to enjoy privileges, exemptions, and immunities as an
international organization under the International Organizations
Immunities Act;
• An entity owned (in whole or in part) or controlled by a foreign
government; or
• Any other entity consisting wholly or partially of one or more
foreign governments or foreign governmental entities.
Form
GAO-ACR
For ACR purposes, a semi-automated form, entitled “ASRS Alternate
Contribution Rate (ACR) Reporting Template,” used by an agency to
compute the amount of the alternate contribution to be paid with respect
to its contracted retirees for the pay period under consideration and to
transmit the required alternate contribution data to Central Payroll. This
form may be downloaded from the GAO Website at
https://gao.az.gov/publications/forms.
Form CTA-101
State of Arizona Central Travel Account (CTA) Custodian Agreement.
Form TC-101
State of Arizona State of Arizona Corporate Travel Card (ETC)
Cardholder Agreement.
former duty
post
The employee’s duty post before reassignment to new duty post.
former
residence
The employee’s principal residence before departure to a new duty post.
franchiser
The entity that promotes the use of a certain trade name of credit card
and whose logotype appears on credit cards issued by card issuers
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
licensing the rights to use such trade name, logotype, and other
properties, products or services of the franchiser.
fraud
Any intentional act or omission designed to deceive others, resulting in
the victim suffering a loss and/or the perpetrator achieving a gain.
The use of one’s occupation for personal enrichment through the
deliberate misuse or misapplication of the employing organization’s
resources or assets.
The principal types of fraud include:
• breach of fiduciary duty;
• bribery;
• concealment of material facts;
• theft of money or physical property;
• theft of secrets or intellectual property, and
• other statutory offenses.
frequent
traveler
Generally defined as an employee who is in travel status on State
business at least four (4) times per fiscal year, who incurs meals and
lodging expenses, and who is expected to conduct future, repeat travel
on behalf of the State. However, agency heads have the discretion to
define this for their agencies.
fringe benefit
Any of various types of benefits, such as free life or health insurance,
paid holidays, a pension, etc., received by an employee in addition to
regular pay. Depending upon their nature, fringe benefits might be
taxable or not.
front end split
In the context of AFIS, the mechanism that takes a single accounting line
for an expenditure and splits it between multiple posting lines based on
funding profiles.
FRPIN
Federal Reporting Personal Identification Number; an identification
number issued through the Federal Reporting Website to an e-business
point of contact.
FSRS
The FFATA Subaward Reporting System. The online reporting tool
prime recipients use to capture and report subaward and executive
compensation data to the Federal government. FSRS is located at
www.fsrs.gov.
function
The type of services performed by an agency. Examples of functions
include General Government, Human Services and Transportation.
fund
A fiscal and accounting entity. A fund is comprised of a self-balancing
set of accounts that are segregated in accordance with legal or
contractual restrictions or to carry out specific activities. A fund is used to
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
track the accounting entity’s resources and the claims against those
resources.
fund
accounting
The type of accounting used by state and local governments (as well as
some not-for-profit entities) is called fund accounting. Fund accounting is
an accounting system in which an entity’s resources are divided between
two or more accounting entities known as funds.
fund balance
In governmental accounting, what remains in a fund when its liabilities
and reserves are subtracted from its assets. Fund balance is roughly the
equivalent of owner’s equity or capital in non-governmental accounting.
fund element
An agency specific fund identifier used in AFIS.
fund group
A statewide identifier used in AFIS to aggregate related funds for
financial reporting.
fund number
A number used to identify a specific fund.
fund raising
activity
Any activity conducted for the purpose of earning money.
Fund raising activities are frequently conducted with the objective of
earning money for an agency’s Employee Recognition Program.
No fund raising activities should be conducted without the approval of
agency management.
funding
agency code
The 3-digit CGAC agency code of the department or establishment of the
Government that provided the preponderance of the funds for an award
and/or individual transactions related to an award.
funding
agency name
Name of the department or establishment of the Government that
provided the preponderance of the funds for an award and/or individual
transactions related to an award.
funding
instrument
Any formal legal document such as a grant, agreement, compact,
concordat or contract that governs the availability, use, administration of
and/or reporting related to grant proceeds.
funding line
A funding line represents a funding source within a funding priority. The
funding line is required to utilize the front end split capability. Within a
funding priority, funding lines can be set up to allocate costs across
multiple funding sources.
funding office
code
Identifier of the organization that provided the preponderance of the
funds obligated by a Federal grant transaction.
funding office
Name of the organization that provided the preponderance of the funds
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
name
obligated by a Federal grant transaction.
funding
priority
The funding priority sets a threshold funding level under a funding profile.
It represents the sequence of funding. A funding priority must have
funding lines allocating 100% of costs.
funding
profile
In the context of AFIS, an optional chart of account element. The funding
profile section allows one to establish a high-level code that captures the
billing characteristics for identified expenditures. Funding profiles identify
funding relationships within a major program. Multiple funding profile
records are allowed for a major program. A funding profile consists of at
least one funding priority and funding line.
funding
profile
inference
In the context of AFIS, an optional chart of account element. A funding
profile inference is required when using funding profiles for costing
program expenditures. The defined inference will allow AFIS to know
which funding profile to use based on various inference elements.
funding
source
The entity from which resources are provided to acquire certain goods
and services or to accomplish certain objectives. Funding sources may
include Federal monies, State monies, private donations, etc.
furniture,
vehicles and
equipment
A category of fixed assets that includes all tangible personal property
including office furniture, automobiles, copiers, computer hardware, etc.
FY
Fiscal year, q.v.
FYE
Fiscal year end, q.v.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-G-
GAAFR
Governmental Accounting, Auditing and Financial Reporting; a
book published by the GFOA that provides an overview of
governmental accounting and financial reporting.
GAAP
Generally Accepted Accounting Principles; a compilation of
uniform minimum standards of financial accounting and financial
reporting standards.
GAAP general
ledger account
category
An organizational structure used to group GAAP general ledger
account classes. These categories are the highest level of
general ledger account structure required for statewide GAAP
reporting.
GAAP general
ledger account
class
An organizational structure used to group general ledger
accounts. General ledger account classes will appear as line
items on the GAAP basis financial statements. Examples
include Fund Cash Account, Accounts Receivable, Warrants
Payable and Other.
GAAS
Generally Accepted Auditing Standards; sets of standards
against which the quality of audits may be judged.
GAGAS
“GAGAS,” also known as the Yellow Book, means Generally
Accepted Government Auditing Standards issued by the
Comptroller General of the United States, which are applicable
to financial audits.
gamble
To stake or risk money, or anything of value, on the outcome of
something involving chance.
GAN
Grant Adjustment Notice; any written communication between a
Federal grantor and a grantee amending any of the original or
preceding terms of the grant.
GAO
General Accounting Office; a division of the ADOA.
GAO Security
The group responsible for maintaining and overseeing access to
AFIS.
GAO Website
A website maintained by the GAO. The GAO Website, located
at https://gao.az.gov/, contains financial reports, statewide
policies and procedures, news articles, forms and other
information and tools useful to employees and others.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
GASB
The Governmental Accounting Standards Board; the
organization whose primary responsibility is to establish and
improve the standards of state and local government accounting
and financial reporting.
GASB Statement
No. 34
A pronouncement issued by the GASB in June 1999, entitled Basic
Financial Statements—and Management’s Discussion and
Analysis—for State and Local Governments.
GASB Statement
No. 49
A pronouncement issued by the GASB in November 2006,
entitled Accounting and Financial Reporting for Pollution
Remediation Obligations.
GASB Statement
No. 51
A pronouncement issued by the GASB in June 2007, entitled
Accounting and Financial Reporting for Intangible Assets.
General Accounting
Office
See GAO.
general fund
The primary fund of a government that is used to record all
assets and liabilities not assigned to a fund used for some
specific purpose.
general ledger
The general ledger contains all the accounts for recording
transactions relating to an entity’s assets, liabilities, fund
balances (equity), revenues, and expenditures (expenses). The
general ledger works as a central repository for accounting data
transferred from all other books of account or, in the case of
ERPs, from modules like accounts payable, accounts
receivable, cash management, fixed assets, purchasing and
projects.
general ledger
account
A general ledger account identifies the nature of financial activities
and balances. The general ledger includes both balance sheet
and operating accounts.
general long-term
debt
Long-term debt legally payable from general revenues and
backed by the full faith and credit of a governmental entity.
general purpose
equipment
The term “general purpose equipment” means equipment which
is not limited to research, medical, scientific or other technical
activities. Examples include office equipment and furnishings,
modular offices, telephone networks, information technology
equipment and systems, air conditioning equipment,
reproduction and printing equipment, and motor vehicles.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
General Relief Bill
A procedure, codified in Statute, that allows claims that are
more than one fiscal year and less than four fiscal years old to
be brought before the Legislature by the GAO so that monies
may be appropriated to pay the claims.
general revenue
The revenue of a governmental unit other than those derived
from and retained in an enterprise.
Generally Accepted
Accounting
Principles
See GAAP.
Generally Accepted
Government
Auditing Standards
See GAGAS.
generating agency
An agency whose volume of card use and timeliness of payment
results in the State’s receiving an incentive remittance.
GFOA
Government Finance Officers Association; an organization of
persons engaged in governmental financial management.
GFR
Arizona Office of Grants and Federal Resources; a unit of the
ADOA.
ghost card
See CTA.
Government
Finance Officers
Association
See GFOA.
GLM
Grant Life-cycle Management; the module in the new AFIS that
assists in the administration of grants.
global positioning
system
See GPS.
GMM
Grants Management Manual, a publication of GFR, dealing with
the administration of grants.
governmental
accounting
The composite activity of analyzing, recording, summarizing,
reporting and interpreting the financial transactions of
governments and their agencies.
Governmental
Accounting,
Auditing and
See GAAFR.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Financial Reporting
governmental fund
The type of fund used to record governmental-type activities.
Governmental funds include: the general fund, special revenue
funds, debt service funds, capital project funds and permanent
funds.
governmental-type
activity
A non-business, general activity of government, usually financed
by taxes and grants. Governmental-type activities involve the
provision of social goods and services, such as public health,
welfare, education and safety, as well as the administration of
government as a whole. Governmental-type activities are
typically accounted for in governmental (i.e., general, special
revenue, capital projects, permanent and debt service) funds.
The capital assets used to support governmental-type activities
are typically accounted for in the SCAF.
Governor
An elected official; the head of the Executive Branch of the State
of Arizona.
GPS
Global positioning system; a satellite-based navigation system.
A navigation system that provides information on the location of
its user.
grant
A sum of money given by one governmental entity to some
other entity for the purpose of achieving some goal or
supporting some program.
An award of financial assistance, including cooperative
agreements, in the form of money, or property in lieu of money,
from one entity, the grantor, to another entity, the grantee or
recipient. A grant is typically made to achieve some goal or to
fund a specific program or project and imposes some level of
compliance, oversight and reporting on the part of the grantee.
The term does not include technical assistance that provides
services instead of money or other assistance in the form of
revenue sharing, loans, loan guarantees, interest subsidies,
food commodities, vouchers, insurance or direct appropriations.
The term “grant” also refers to a structure in AFIS used to track
revenues and expenditures.
Grant Adjustment
Notice
See GAN.
grant agreement
A contractual document between the State and a grantor that
specifies terms and conditions of the grant, generally including
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
administrative, program, accounting, reporting and close-out
requirements.
grant category
A code that classifies grants into groups for financial reporting.
grant end date
The date upon which, under the terms of a grant, the last
expenditure or obligation of funds may occur.
Grant ID
In the context of AFIS, the Grant ID field is the only connection
between the GLM and cost accounting. The Grant ID can be
populated on the major program, program, program period, or
funding line.
Grant Life-cycle
Management
See GLM.
grant number
A number used to identify a specific grant, ISA, IGA, donation or
any similar arrangement or structure established to facilitate
financial tracking (i.e., restitution, etc.).
grant phase
A breakdown that segments grant awards into time periods,
such as fiscal years.
grant type
A statewide categorization of grants (e.g., Federal, State, local,
private, pass-through, etc.).
grantee
The entity to which a grant is awarded and that is accountable
for the use of the funds provided.
The grantee the entire legal entity (e.g., the State) even if only a
particular component of the entity (e.g., an agency) is
designated in the grant award document.
See Prime Recipient.
grantor
The entity that awards a grant and to which the grantee is
accountable for the use of funds.
Grants Management
Manual
See GMM.
granularity
The state or quality of being composed of many individual
pieces or elements.
gross donation
The amount of a donation before it is reduced by the value of
anything received by the donor in return for the donation. If the
donation is in the form of cash, its dollar amount, otherwise its
fair market value (actual, if ascertainable, otherwise estimated)
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
at the time of the donation.
cf. net donative value.
gross proceeds
paid to an attorney
Payments made to an attorney acting on behalf of or collecting
for another individual or organization, as in the case of a
settlement agreement or garnishment.
gross remittance
method
A technique in which a card issuer, processing financial
institution or authorized agent effects a remittance to a
merchant. When the gross remittance method is used, the full
amount of a transaction—not adjusted by any transaction fee—
is deposited to the merchant’s account. At some later time, the
card issuer, processing financing institution or authorized
agent—either by invoice or direct debit to the merchant’s credit
card bank account—charges and collects any transaction fees
that might be due.
gross wages
For purposes of ACR, the amount of compensation, before
reduction by taxes and other involuntary or voluntary
deductions, paid to a reemployed retiree or to a retired member
by a leasing company. Gross wages do not include any
reimbursements made to the recipient for travel or other
expenses.
See leasing company.
group
In AFIS, a centrally defined constituent part of an agency.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-H-
handwrite
A manually produced check, draft or warrant.
hardware
See computer hardware.
hauler
A person or company that hauls mobile or manufactured homes
from one location to another as a business.
he/him/his
For brevity and clarity, masculine singular pronouns are used
throughout. Feminine, neuter or plural pronouns may be
substituted, as appropriate.
head of an agency
See agency head.
hearing
An official gathering to determine rules to be adopted, disputes
to be settled, or other functions defined by Statute.
highly
compensated
officer name
First Name: The first name of an individual identified as one of
the five most highly compensated “Executives.” “Executive”
means officers, managing partners, or any other employees in
management positions.
Middle Initial: The middle initial of an individual identified as one
of the five most highly compensated “Executives.” “Executive”
means officers, managing partners, or any other employees in
management positions.
Last Name: The last name of an individual identified as one of
the five most highly compensated “Executives.” “Executive”
means officers, managing partners, or any other employees in
management positions.
highly
compensated
officer total
compensation
The cash and noncash dollar value earned by the one of the five
most highly compensated “Executives” during the awardee's
preceding fiscal year and includes the following: salary and
bonuses, awards of stock, stock options, and stock appreciation
rights, earnings for services under non-equity incentive plans,
change in pension value, above-market earnings on deferred
compensation (not tax qualified), and other compensation.
historical treasure
An artifact or relic of the past that is of some cultural, artistic or
scientific value. A historical treasure, for accounting purposes,
is an inexhaustible capital asset.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
host
To store an application or data on a server or other computer so
that it can be accessed over the Internet.
In the context of the State’s IT equipment, particularly when
dealing with PCI compliance, the term means that a “foreign”
application and/or “foreign” data reside on and use the facilities
of the system on which they reside.
See PCI.
hourly rate
For purposes of RASL, an employee’s annual State salary
(including salary adjustments, stipends, but excluding at-risk
performance pay) at termination divided by two thousand eighty
(2,080) hours (annual hours may vary for University employees
contracted for an academic year of nine (9) months).
household goods
The personal effects and possessions of an employee located in
or about his residence. As used herein, the term “household
goods” does not include automobiles, motorcycles or other
motorized conveyances; outbuildings, sheds and other
structures; or proscribed materials.
HR
Human resource or human resources; used in reference to
personnel operations or units.
HRD
Human Resources Division, ADOA.
HRIS
Human Resources Information Solution; the statewide suite of
software programs used to record, process and report
personnel, benefits and payroll activity for the State of Arizona.
HRIS deadline
The time each pay period by which all statewide time and
attendance records, adjustments and other payroll payroll-
related entries must be entered into HRIS; currently this occurs
at 2:00 pm Arizona time of the Tuesday of each pay week.
HRM
The Human Resources Manager of an (the employing) agency.
HRO
The Human Resources Office of an (the employing) agency.
Hub
See Travel Hub
Human Resources
Information System
See HRIS.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-I-
identifiable
A term applied to intangible resources. An intangible resource
is identifiable either if it is separable, which is to say it can be
isolated and sold independent of any other resource, or if the
resource arises solely from contractual or legal rights,
irrespective of whether it is separable.
identifying number
A number assigned to an award by the GAO, absent a CFDA
number having been assigned.
IET
See internal exchange transaction.
IETAT
See internal exchange-automated transfer document.
IEU
Input, Edit and Update. A nightly AFIS process that performs a
number of tasks including generating payments and posting the
day’s entries to the State’s general ledger.
IGA
Intergovernmental agreement; a contractual agreement between
two or more legally distinct governmental entities, e.g., the State
of Arizona and the City of Phoenix.
immaterial
Of no essential consequence; unimportant; irrelevant; not
pertinent.
immediate family
Members of one’s immediate family include only one’s parent,
spouse and children (natural, adopted, step or foster).
imprest
methodology
An accounting practice under which the total cash (whether on
hand or on deposit) plus any receipts less any expenditures
must equal the total amount of the fund or account at all times.
imprest fund
A fund or account maintained in accordance with imprest
methodology.
improper payment
Any payment that should not have been made or that was made
in an incorrect amount (including overpayments and
underpayments) under statutory, contractual, administrative, or
other legally applicable requirements and includes any payment
to an ineligible party, any payment for an ineligible good or
service, any duplicate payment, any payment for a good or
service not received (except for such payments where
authorized by law), any payment that does not account for credit
for applicable discounts, and any payment where insufficient or
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
lack of documentation prevents a reviewer from discerning
whether a payment was proper.
impute
To attribute or ascribe based upon an estimate.
See imputed interest rate.
imputed interest
rate
An estimated interest rate ascribed to a debt when there is no
stated rate. The imputed rate approximates the rate used for a
note having an independent borrower and lender, with
comparable terms and conditions.
incentive
A cash rebate periodically paid to the State under an incentive
plan.
incentive plan
An arrangement under which the State receives a cash rebate,
known as an incentive, related to the volume of P-Card or Travel
Card use and the timeliness of payments made to card issuers.
incentive
remittance
The quarterly or annual rebate paid by a card issuer using
whatever means—check, cash, electronic transfer, credit memo,
etc.—in connection with an incentive plan.
incidental expense
See incidentals.
incidentals
Minor expenditures made in connection with certain activities or
circumstances.
In the case of travel, incidental expenses typically include: minor
fees, tips for porters, bellhops, hotel maids, stewards and others
in airports, on ships or in hotels as well as travel between
lodging and places where meals are taken, if meals are not
available at the temporary duty or lodging site.
These expenses are considered part of the reimbursement for
meals.
income
A term used in accounting for government enterprises to
represent the excess of revenues earned over the expenses
incurred in carrying on the enterprises’ operations. The term
income generally should not be used without an appropriate
modifier, such as operating, non-operating or net.
income
determination fund
See proprietary fund.
incorrect TIN
The IRS considers any TIN incorrect if the number has never
been issued by the IRS or the SSA, or if a match cannot be
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
found between the TIN and the name reported on Form
1099-MISC.
indefinite
When applied to the lives of long-lived resources, this term
means indeterminable or without a precise limit. The time span
implied by this term is generally lengthy, but not infinite.
indelible
Not easily erased, rubbed out or removed.
independent
contractor
No matter the legal form, a self-employed individual who
provides services to a client on a fee basis. Agencies should
make sure that a common law employee is not miscategorized
as an independent contractor.
index
In former iterations of AFIS, a coding system used to
accumulate and track costs along organizational lines.
indirect award
An award that is passed through to a subrecipient rather than to
be spent by the recipient in support of its own operations.
indirect cost
A cost or expense that is not directly chargeable to an activity or
program or supports multiple activities or programs. Indirect
costs include such things as rent, utilities, and administrative
expenses.
indirect cost rate
proposal
Documentation prepared by a governmental unit to substantiate
its request for the establishment of an indirect cost rate.
indirect facilities &
administrative
(F&A) costs
Those costs incurred for a common or joint purpose benefitting
more than one cost objective, and not readily assignable to the
cost objectives specifically benefitted, without effort
disproportionate to the results achieved. To facilitate equitable
distribution of indirect expenses to the cost objectives served, it
may be necessary to establish a number of pools of indirect
(F&A) costs. Indirect (F&A) cost pools must be distributed to
benefitted cost objectives on bases that will produce an
equitable result in consideration of relative benefits derived.
individual
retirement account
See IRA.
inexhaustible
capital asset
An inexhaustible capital asset is one whose economic benefit or
service potential expires so slowly that its estimated useful life is
incalculable or, at least, extraordinarily long. Land is an
inexhaustible capital asset. Works of art and historical treasures
are also often considered inexhaustible capital assets.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
InfoAdvantage
A data extraction and reporting tool contained in AFIS.
information
Data, text, images, sounds, codes, computer programs,
software, databases, or similar items.
information and
communication
Information and communication constitute a component of the
COSO internal control framework. This component supports all
other components by providing all those in the organization an
understanding of the policies, procedures and controls in place
to mitigate risk.
information
technology systems
Computing devices, ancillary equipment, software, firmware,
and similar procedures, services (including support services),
and related resources.
infrastructure
The basic structures and facilities—such as roads, bridges and
sewers—that are needed for a geopolitical entity such as a state
to function properly; the system of public works of a region.
infrastructure
network
An infrastructure network is composed of all assets that provide
a particular type of service. For example, a highway system
could be considered a network.
infrastructure
subsystem
An infrastructure subsystem is composed of all assets that make
up a portion or segment of a network. Roadbeds, pavement,
guard rails, signage, and lights could be considered subsystems
of an infrastructure network.
initiator
The person who begins a process or workflow.
inquiry
The role in ProcureAZ that allows its holder to view information
and transactions, but not to add, change or delete transactions.
installment
purchase
agreement
A contract used to finance the acquisition of capital assets.
Under the terms of such an agreement, the buyer pays the
seller the full purchase price by making a series of partial
payments over time. The payments include stated or imputed
interest. The buyer takes title to the property at the inception of
the agreement. The seller retains a security interest in the
property until all of the specified payments have been made.
In the past, State agencies have from time to time entered into
installment purchase agreements as a means of financing the
acquisition of capital assets. This practice has been determined
to be in contravention of Article IX, Section 5 of the Constitution
of the State of Arizona: State agencies may not enter into
installment purchase agreements. Any contracts employing
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
periodic payments to finance the acquisition of assets must be
submitted to in-house counsel or the Office of the Arizona
Attorney General for review.
insufficient funds
See NSF.
intangible
Lacking physicality; unperceivable by the sense of touch.
intangible
betterment
A capitalized intangible betterment. An enhancement made to
an intangible asset, generally software. An example of an
intangible betterment would be a material, substantial upgrade
to a software system that increases its usefulness or extends its
useful life.
intangible resource
An intangible resource is an identifiable resource that lacks a
physical substance and has a useful life that extends beyond a
single fiscal year. Specifically excluded from the term
“intangible resource” are investments and other financial
instruments, property held under the terms of a capital lease,
and goodwill (which might arise from the creation of an
organization that combines a public and a private entity). Also
excluded are monetary assets, such as cash, or claims to
monetary assets, such as accounts receivable, or prepayments
for goods or services. Depending upon its nature and value, an
intangible resource is treated, for accounting purposes, either as
an expensed intangible or as an intangible asset.
interagency annual
leave transfer
A transfer of accumulated annual leave between related
employees who work for different agencies.
interagency service
agreement
See ISA.
interagency transfer
A transaction that records financial activity between agencies,
such as when an agency purchases services from another
agency.
interest
Depending upon context:
• A share, right, or title in the ownership of property, in a
commercial or financial undertaking, or the like.
• The charge for borrowing money or the return for lending
it.
intergovernmental
agreement
See IGA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
intergovernmental
revenue
Revenue received from another government in the form of grant
proceeds, shared revenue, or payment in lieu of taxes.
intermediate cost
objective
For Federal grant purposes, “intermediate cost objective” means
a cost objective that is used to accumulate indirect costs or
service center costs that are subsequently allocated to one or
more indirect cost pools or final cost objectives.
intermediate-term
For purposes of continuity of operations, of an indefinite, but not
brief, period after an interruption event. Intermediate-term
effects continue beyond short-term events, but end before long-
term effects do. An intermediate-term effect, depending upon
context and circumstance, might last from two (2) weeks to nine
(9) months after an interruption event.
internal audit
A quasi-independent appraisal activity within a governmental
unit that: determines the adequacy of the system of internal
control; verifies the existence of assets; checks on the reliability
of the accounting and reporting system; ascertains compliance
with existing policies and procedures; and appraises the
performance of activities and programs.
internal control
A process effected and affected by an organization’s structure,
work and authority flows, people and information systems. The
internal control process is designed to help the organization
accomplish specific goals and objectives and plays and
important role in preventing and detecting fraud, waste and
abuse and in protecting the organization’s resources. The
objectives of internal control include the reliability of financial
reporting, feedback on achieving organizational strategic goals,
safeguarding of assets, increased efficiency, and compliance
with laws, regulations, policies, and the terms of grants and
contracts.
Internal control is, moreover, a plan of organization under which
employees’ duties are so arranged and records and procedures
so designed as to make it possible to exercise effective
accounting control over assets, liabilities, revenues and
expenditures. Under such a system, typically the work of
employees is subdivided so that no single employee performs a
complete cycle of operations. Moreover, under such a system,
the procedures to be followed are definitely documented and
require proper authorization by designated officials for all
actions taken.
An internal control is, finally, any method adopted by an entity to
safeguard its assets, to ensure reliability of accounting data and
to foster compliance with laws, rules, regulations, policies and
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
agreements.
internal control
framework
Practices and procedures established to foster the
accomplishment of operational goals and to minimize risk.
internal control
over compliance
requirements for
Federal awards
For Federal grant purposes, “internal control over compliance
requirements for Federal awards” means a process
implemented by a non-Federal entity designed to provide
reasonable assurance that, with respect to Federal awards,
transactions are properly recorded and accounted for;
transactions are executed in compliance with Federal
requirements; and assets are safeguarded against loss or
misuse.
internal exchange
transaction
A document in AFIS used to record inter-agency fund transfers
in a single document. Commonly called an IET.
internal exchange-
automated transfer
document
In AFIS, a document used to effect exchanges and transfers
between agencies.
Internal Revenue
Code
The main body of domestic statutory tax law of the United
States of America.
Internal Revenue
Service
See IRS.
internal service
fund
A fund that accounts for the financing of goods and services
provided by one department or agency to another.
internal transaction
In the context of grant reporting, one of a class of transactions
that do not increase or decrease monetary amounts and that are
not captured for reporting; such transactions include, for
example, entries correcting the use of objects.
internal transaction
agreement
A document in AFIS used to agree to an interagency transfer.
Commonly called an ITA.
internal transaction
initiator
A document in AFIS used to initiate interagency transfers.
Commonly called an ITI.
internally generated
intangible asset
An internally generated intangible resource that by virtue of its
cost is capitalized.
internally generated
intangible resource
An intangible resource is internally generated if it is created by
the Government of the State of Arizona, one of its constituent
units, or by an entity contracted by the Government of the State
of Arizona or one of its constituent units. An intangible resource
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
purchased from an outside source is considered internally
generated, if incremental expenses exceed thirty percent (30%)
of the cost of the underlying intangible that was purchased.
internally
developed software
See internally generated software.
internally generated
software
A special class of internally generated intangible resource that
incorporates the programs and related files designed to operate
on a computer.
internally generated
software asset
Internally generated software that, due to its cost and related
considerations, is capitalized.
Internet
An extensive computer network linking smaller computers and
computer networks around the world, all using a standard set of
communication protocols.
interruption event
Any incident that severely disrupts government functions. An
interruption event, for the purposes of this technical bulletin,
presupposes that access to AFIS, HRIS or both has been
interrupted.
intra-agency annual
leave transfer
A transfer of accumulated annual leave between two
employees, related or not, who work for the same agency.
intra-agency
transfer
Movement of resources within one agency.
inventoriable
resource
A resource that does not meet the State’s capitalization criteria
but which should be tracked and accounted for (e.g.,
calculators, furniture, etc.) at an agency’s discretion.
See and cf. stewardship resource.
inventory
This term, as a noun, may be applied to various assortments of
things, such as fixed assets and collections; however, unless
the contrary is clear from the context, inventory, when used as a
noun, refers to two types of current assets or resources: items
held for resale and supplies.
Items held for resale are goods that will be sold to the public or
transferred from one agency to another at their approximate
cost.
Supplies are items consumed by agency operations and include
such things as office supplies, small tools, parts, oil and gas,
etc.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Also, when used as a noun, the term can refer to a report or
listing of objects contained in inventory.
The term inventory, when used as a verb, means to count those
items contained in inventory.
investment trust
fund
A fund created when one government makes investments on
behalf of another government.
IRA
Individual retirement account; one of several different types of
primarily self-funded, individually managed retirement plans.
IRC
See Internal Revenue Code.
IRS
Internal Revenue Service; the division within the U.S.
Department of the Treasury responsible for the administration
and collection of Federal income taxes and the collection of
Social Security and Medicare taxes on behalf of, respectively,
the Social Security Administration and the U.S. Department of
Health and Human Services, Centers for Medicare and
Medicaid Services.
ISA
Interagency service agreement; a contractual agreement
between two or more units within one distinct legal entity, e.g.,
two or more State agencies within the State of Arizona.
issuance
The transmission or communication of an instrument, payment,
purchase order or other document to another party.
For purchase order purposes, issuance is the transmission or
communication to a vendor for the request of goods or services.
issued date
The date upon which a document, particularly a section of
SAAM, is finalized and ready for publication. In most cases,
again particularly in the case of a SAAM section, this date is the
same as the effective date and coincides with or closely
precedes the publication date.
cf. effective date.
cf. publication date.
issuer
Any business organization, state agency or financial institution,
or its dully authorized agent, that issues a credit card.
See authorized agent.
See credit card.
See financial institution.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
issuing agency
An Agency that issues a P-Card, ETC or CTA to an employee,
organization, or department.
IT
Information technology
IT asset
Any IT resource that meets or exceeds its pertinent
capitalization threshold.
IT resource
Any hardware or software used to electronically or digitally
manipulate, process or store data. IT resources with a cost of
$250 or more must be treated as a stewardship resource and be
recorded in AFIS as a fixed asset.
ITA
See internal transaction agreement.
ITI
See internal transaction initiator.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-J-
JCCR
Joint Committee on Capital Review; a body of the Legislature
that ascertains facts and makes recommendations regarding
State expenditures for land, buildings and related capital
outlays.
JLBC
Joint Legislative Budget Committee; a body of the Legislature
that ascertains facts and makes recommendations regarding all
facets of the State budget, State revenues and expenditures,
future fiscal needs, and the organization and functions of State
Government.
job role
In HRIS, a collection of authorities and limitations assigned to an
individual. An individual’s job role empowers the individual to
perform those functions and view the data appropriate to the
individual’s position and prevents the individual from performing
functions or viewing data not appropriate to the individual’s
position.
Joint Committee on
Capital Review
See JCCR.
Joint Legislative
Budget Committee
See JLBC.
journal entry
The record of an accounting transaction. Journal entries are
frequently used to reclassify, adjust or correct account balances.
judgment
An amount to be paid or collected by a governmental unit as a
result of a court decision.
Judicial Branch
The branch of government dealing with the administration of
courts.
jump drive
See flash drive.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-K-
key pair
A private key and the corresponding public key used in
conjunction with digital signatures to validate the authenticity of
an electronic document and/or signature.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-L-
LAN
Local area network.
land
Unimproved real estate acquired by purchase, capital lease,
condemnation, gift, grant, escheat, or other lawful means
land improvement
Enhancements—other than buildings, building improvements,
building betterments, construction attached to buildings or
leasehold improvements—to raw land. Land improvements include
the non-maintenance aspects of landscaping, blacktopping,
fencing, paving, lighting, etc. Land improvements may include
statues, flag poles, retaining walls, parking lots, walkways,
driveways, fountains, etc.
LAPR
State Library, Archives and Public Records, a division of the
SOS, that numbers among its responsibilities the promulgation
of guidelines for the retention of State documents.
lapse
A term denoting the automatic termination of an appropriation.
laundry
See dry cleaning and laundry expense.
LBB
Legal budgetary basis of accounting; the statutorily required,
essentially cash basis of reporting (modified only by the
inclusion of 13th month transactions) used to produce the AFR.
lease
A contract by which one entity allows the use of property,
services, etc., to another for a specified time, usually in return
for a periodic payment.
To allow the use of property, services, etc., to another for a
specified time, usually in return for a periodic payment.
leased staff
An employee or employees of a leasing company who provide,
for a fee paid to their employing leasing company, services to a
client.
leasehold
improvement
Alterations performed on a rented property to customize it for
the needs of the tenant. Leasehold improvements include
painting, installing partitions, changing the flooring, putting in
customized light fixtures and so on. Leasehold improvements
are permanently attached and cannot be removed without
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
damaging the leased property or the items to be removed. For
accounting purposes, leasehold improvements, that reach or
exceed the capitalization threshold, are capitalized and
amortized over the remaining life of the lease term or the life of
the improvement (whichever is shorter). Upon termination of the
lease, such improvements normally become the property of the
owner without any cost or obligation.
leasing company
For purposes of ACR, a personnel leasing company; an
enterprise that provides leased staff to a client on a fee basis.
Leased staff, though providing service to the client, are the
employees of the leasing company.
leave
A compensated or uncompensated absence from work while still
employed.
Leave and Earnings
Statement
See LES.
leave request
An official request by an employee to his supervisor for approval
of the dates and times of the employee’s absences.
leave without pay
See LWOP.
ledger
A group of accounts in which are recorded financial
transactions.
legal budgetary
basis
See LBB.
legal entity address
The awardee or recipient’s legal business address where the
office represented by the Unique Entity Identifier (as registered
in the System for Award Management) is located. In most
cases, this should match what the entity has filed with the State
in its organizational documents, if required. The address is
made up of five components: Address Lines 1 and 2, City, State
Code, and ZIP+4 or Postal Code.
legal entity
congressional
district
The congressional district in which the awardee or recipient is
located. This is not a required data element for non-U.S.
addresses.
legal entity country
code
Code for the country in which the awardee or recipient is
located, using the ISO 3166-1 Alpha-3 GENC Profile, and not
the codes listed for those territories and possessions of the
United States already identified as “states.”
legal entity country
The name corresponding to the legal entity country code.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
name
legal life
The life of an intangible asset (such as a patent or copyright) or
certain tangible assets (such as leasehold improvements) that is
established by law.
Legislative Branch
That branch of government dealing with the enactment of laws.
Legislature
The Legislative Branch of Arizona Government or one of its
committees.
LEMO forms
A series of electronic worksheets, forms and directions
published by DEMA. These forms are used to accumulate costs
incurred during certain disasters that may be recoverable from
FEMA. The acronym LEMO stands for Labor, Equipment,
Materials and Other.
LES
Military Leave and Earnings Statement or a similar document
substantiating periods of active duty and military pay and
allowances received for those periods of active duty. When the
guardsman or reservist is paid by DEMA, DEMA will provide an
LES equivalent coinciding with State pay periods.
lessee
An entity that leases (pays money or some other consideration)
to use the property of anther.
lessor
An entity that leases (allows one to use in exchange for money
or other consideration) property to another.
letter of intent
A written document similar to an MOU. The terms of a letter of
intent may or may not be legally binding, depending upon the
letter’s form and the nature of the terms.
liability
An amount payable in dollars or future services.
Liability Waiver
Form
A form provided by the Travel Card Program Contractor that
must be submitted by a State agency when an employee leaves
State service and subsequently fails to make payment on a
Corporate Travel Card for items that were either reimbursed or
unauthorized.
license
Any permit or authorization needed to pursue a trade or
occupation, to establish, expand or operate a business, or to
register or operate a vehicle.
In the context of software, a license is a legal instrument
governing the use or redistribution of software.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
life event
An occurrence that significantly affects an employee’s state of
mind, life style, morale and/or performance. Life events might
include, but not necessarily be limited to, marriage, the birth
of a child and the death of a spouse
limit of
reimbursement
The maximum dollar amount of moving related expenses for
which an employee may be reimbursed.
line item
appropriation
An appropriation in which individual spending is authorized by
expenditure type or program at a detailed level.
cf. lump sum appropriation.
liquidate
To settle or pay a claim or encumbrance.
List A, List B, List C
See Acceptable Document List.
local transportation
A shared passenger transport service that is available for use by
the general public (i.e., public transportation, mass transit, etc.).
Local transportation includes buses, trolleys, streetcars,
subways, light rail, rapid transit, commuter rail, and ferries.
cf. local transportation.
lodging
A commercial facility where one sleeps while traveling overnight
on State business. The temporary use of such a facility.
lodging expense
The actual cost of a lodging facility’s room charge, mandatory
service charges, and taxes. The actual daily room charge
reimbursed is limited to the maximum lodging reimbursement
rate. The daily room charge includes all mandatory service
charges (parking, resort fees. etc.), that are charged at the
discretion of the facility and not required by law. To determine
the cost per day, the fees should be prorated over the number of
lodging days and considered added as part of the daily room
charge. Service charges that are incurred at the discretion of the
traveler are not reimbursed. Energy surcharges are to be fully
reimbursed as a separate charge and are not to be considered
part of the daily room charge.
log
A record of some activity.
In the context of information technology, a chronological record
of system activities. A log provides an independently verifiable
trail sufficient to permit reconstruction, review, and examination
of sequence of environments and activities surrounding or
leading to operation, procedure, or event in a transaction from
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
inception to final results.
LOI
See letter of intent.
long post-close
period
The Fiscal Year-End Closing Instructions memorandum
contains two cut-off dates related to vendor claims, vendor
payments, transfers and adjustments following the close of the
fiscal year. The second of these dates chronologically ends
what is referred to as the long post-close period. The long post-
close period generally ends about two weeks after the last day
of the preceding fiscal year.
See post-close period.
cf. short post-close period.
long-lived
Having a useful or legal life of and providing economic benefits
for more than one fiscal year.
long-lived resource
A term incorporating all tangible and intangible resources,
whether capitalized or expensed, whether recorded in FAM or
not, with an economic benefit that extends beyond a single fiscal
year.
long-term
Generally, something that extends beyond one fiscal year.
In the matter of continuity of operations and business
interruption events, of an indefinite, but relatively lengthy, period
after an interruption event. Long-term effects continue beyond
intermediate-term events. A long-term effect, depending upon
context and circumstance, might last from three (3) months to
more than nine (9) months after an interruption event.
long-term debt
Loans and obligations with a maturity of longer than one year;
usually accompanied by interest payments.
long-term
subsistence
Reimbursable expenses for individuals who are temporarily
assigned to one duty post that is more than 50 miles from his
residence and regular duty post for more than 30 but less than
365 days.
loss damage waiver
See CDW.
lump sum
appropriation
An appropriation made for a broadly stated purpose or for a
named department or agency without further specifying the
amounts that may be spent for particular activities.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
LWOP
Leave without pay; approved absence from work for which an
employee receives no pay and is otherwise subject to the
provisions of R2-5A-C602.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-M-
mail log
A written record of mail received.
mail transaction
Any transaction completed by sending money and/or information
through the United States Postal Service or a commercial
delivery service.
maintenance
Expenditures, periodic in nature, designed to prevent a building or
other capital asset from deteriorating in its basic capacity to
perform the functions it was designed to perform over its expected
useful life. Maintenance can include painting, replacing worn parts,
cleaning, lubricating, etc.
major Federal
assistance program
A Federal assistance program determined by certain factors—
risk, dollar volume, prior compliance—to be major and,
accordingly, requiring a greater degree of oversight. Because of
the formulae used to distinguish major from non-major
programs, different states will have different major program
thresholds.
major program
In the context of AFIS, a major program is the highest level in
the cost accounting hierarchy. Many cost structure options and
controls are set at this level. A major program is the parent to.
Each major program is assigned a unique identification code.
For Federal grant purposes, “major program” means a Federal
program determined by the auditor to be a major program or a
program identified as a major program by a Federal awarding
agency or pass-through entity.
cf. major Federal assistance program.
management
For purposes of related party transactions, any director, deputy
director, assistant director or any other position responsible for
establishing policy, or affecting decisions on contracts or awards
and excludes any elected officials.
For most purposes including payroll, directors and executive
directors, deputy and assistant directors, managers, assistant
managers, program managers, supervisors and any other
employee who has authority to sign another employee's
performance evaluation.
management
For Federal grant purposes, “management decision” means the
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
decision
evaluation by the Federal awarding agency or pass-through
entity of the audit findings and corrective action plan and the
issuance of a written decision to the auditee as to what
corrective action is necessary.
manual payroll
warrant
A payroll warrant produced outside of the normal payroll
process in response to a special request, commonly known as a
“handwrite.”
manual vendor
warrant
A vendor warrant produced outside of the normal payment
process in response to a special request, commonly known as a
“handwrite.”
manufactured
building
A roofed and walled structure, often mobile in nature, installed at
the site it occupies, but primarily fabricated elsewhere.
matching funds
A term used to describe the requirement or condition that some
minimal amount of money or services-in-kind originate from the
beneficiary of a grant. An arrangement under which, to qualify
for Federal monies, a State agency must spend a stipulated
quantity of money or exert a specified amount of effort.
material
Having practical importance, value or effect; basic, essential or
fundamental; substantial; material.
Maximo
A statewide software application used for inventory
management.
may
An auxiliary verb used to express permission.
To have the authority, but not the obligation, to perform a certain
act; to be a possibility, but not a requirement.
MCC
Merchant Category Code. A number assigned to a business by
payment card issuers used to classify the business by the type
of goods or services it provides.
meal allowance
See meal reimbursement.
meal expense
The actual cost spent for food, beverages (excluding alcohol),
taxes, and related tips. Also includes the actual cost spent for
transportation between places of lodging or business and places
where meals are taken, if suitable meals can be obtained within
a reasonable distance of the lodging or duty post. When
comparing the actual daily or specific meal cost to the maximum
meal reimbursement rate, beverages, taxes and tips are
included.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
meal
reimbursement
In accordance A.R.S. §38-624 and with the Opinion of the
Attorney General, Number R75-33, a meal allowance or meal
reimbursement is the amount actually spent for a meal, not to
exceed the maximum amount allowed for such meal. The
maximum amounts to be allowed or reimbursed are set by the
JLBC.
measurement focus
An accounting convention that that identifies which transactions
and events should be recorded and reported upon in an entity’s
financial statements. There are two principal measurement foci:
economic resources and current financial resources.
meeting
An assembly of persons for a specific purpose. It differs from a
conference in that meetings are limited to invitees and do not
involve a cost for attendance or participation while conferences
are generally open to the public and require a registration fee.
A gathering of individuals for the purpose of exchanging
information, planning, training, or other activities where the
majority of attendees are State employees.
An assembly where the purpose is to convey information to the
general public.
cf. conference.
meeting fee
See conference fee.
member
For purposes of ACR, a current participant in the ASRS
Retirement Plan. A member may or may not be or have been
an employee.
memo account
As used by AFIS, an account that is used to store information
that may be used for management purposes, but is typically not
used to prepare the CAFR.
memo asset
An example of a memo asset in AFIS is a stewardship resource
that is recorded in FAM, though it doesn’t meet the State’s
capitalization threshold and is expensed in the fiscal year when
acquired. Nonetheless, the resource is displayed on the
balance sheet and depreciation is computed. However, the
resource and related depreciation entries are eliminated when
preparing the CAFR.
memo entry
An accounting entry affecting a memo account.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
memorandum of
understanding
See MOU.
memory stick
See flash drive.
merchant
When dealing with credit card processing, a merchant is any
entity—individual, corporate or governmental—that accepts
credit cards to settle its accounts receivable. For most purposes,
merchant refers to a State agency using a payment card as a
collection tool.
merchant billing
statement
A record made available by the card issuer, processing financial
institution or authorized agent, which provides detail on payment
card transactions.
Merchant Category
Code
See MCC.
micro-purchase
For Federal grant purposes, “micro-purchase“ means a
purchase of supplies or services using simplified acquisition
procedures, the aggregate amount of which does not exceed
the micro-purchase threshold. Micro-purchase procedures
comprise a subset of a non-Federal entity's small purchase
procedures. The non-Federal entity uses such procedures in
order to expedite the completion of its lowest-dollar small
purchase transactions and minimize the associated
administrative burden and cost. The micro-purchase threshold is
set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1
(Definitions). As of October 1, 2015, the micro-purchase
threshold was $3,000 except as otherwise discussed in Subpart
2.1 of that regulation, but this threshold is periodically adjusted
for inflation.
military Leave and
Earnings Statement
See LES.
military leave
balance
Any available and unused military leave described in A.A.C.
R2-5A-D603.
military pay and
allowances
Military compensation including base pay plus any other forms
of compensation received as or convertible to cash or its
equivalent, including, but not limited to: combat pay, hazardous
duty pay, overseas pay, separation pay, flight pay, jump pay,
basic allowance for housing, basic allowance for subsistence,
uniform allowance, etc.
minimal
A threshold used to determine whether costs related to a given
intangible resource—most frequently software—should be
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
incremental effort
capitalized or expensed. Intangible resources, even those
resources purchased from a third party, are considered to be
internally generated if they require more than minimal
incremental effort to begin to achieve their expected level of
service capacity. The threshold of minimal incremental effort is
considered crossed once the government’s expenditures to
place an intangible resource (such as computer software) into
service exceed thirty percent (30%) of the cost of the underlying
intangible that was purchased.
minimis
See de minimis.
minor program
A program other than one defined as a major program by the
OMB.
cf. program.
miscellaneous
expense
In the context of financial reporting, miscellaneous expenses are
immaterial costs not elsewhere categorized and when a more
precise designation and accounting for them results in a cost
greater than the benefit received.
In the context of travel, the actual costs of expenses that are
ordinary and necessary to accomplish the State’s business
purpose of the trip. Allowable and reimbursable miscellaneous
expenses include costs such as equipment rentals, delivery
charges, office supplies, and separately charged foreign
currency conversion fees. The costs associated with the
purchase of maps and language translation books may also be
reimbursed when receipted and forfeited to the State as State
property and available for reuse.
mobile device
A portable, wireless computing device that is small enough to be
used while held in the hand; a smartphone is an example of a
mobile device.
See smartphone.
mobile home
A transportable structure usually parked and used as a
residence, a manufactured home.
modified accrual
basis of accounting
Modified accrual accounting recognizes revenues when they
become available and measurable and, with a few exceptions,
recognizes expenditures when liabilities are incurred.
modified approach
A comprehensive system of condition assessment and
maintenance that, when rigorously applied to infrastructure
assets, may be used as an alternative to depreciation.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
modified differential
pay
Differential pay less taxes and any court-ordered, involuntary
deductions.
modified lump sum
An appropriation type in which payroll expenses are
appropriated by line item and other operating expenses are
appropriated as a lump sum.
modified total direct
cost (MTDC)
For Federal grant purposes, “MTDC” means all direct salaries
and wages, applicable fringe benefits, materials and supplies,
services, travel, and up to the first $25,000 of each subaward
(regardless of the period of performance of the subawards
under the award). MTDC excludes equipment, capital
expenditures, charges for patient care, rental costs, tuition
remission, scholarships and fellowships, participant support
costs and the portion of each subaward in excess of $25,000.
Other items may only be excluded when necessary to avoid a
serious inequity in the distribution of indirect costs, and with the
approval of the cognizant agency for indirect costs.
modular furniture
system
A modular furniture system is comprised of all the interrelated
components that make one or more workstations or cubicles. A
modular furniture system includes the panels, work surfaces,
storage units and hardware that make up the cubicles or
workstations.
monitoring
A component of the COSO internal control framework,
monitoring is the review of an organization’s activities to assess
the quality of performance and effectiveness of internal controls.
monthly spending
limit
The maximum dollar amount a cardholder is authorized to
expend over a period of thirty (30) days.
most practical
direct route
That course surface travel most commonly used to get from
one’s origin to one’s destination. The most practical direct
route—not “as the crow flies”—is the one that is generally used
in evaluating a traveler’s mileage. The most practical direct
route generally involves a tradeoff between distance and time so
as to realize the most efficient and economical course of travel,
but without any unnecessary detours or side trips.
cf. as the crow flies.
Motor Vehicle
Record
See MVR.
MOU
Memorandum of understanding; an agreement between two or
more parties indicating their intention to follow a common line of
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
action. MOU is similar to a letter of intent.
moving container
A container used in connection with the transport of household
goods. As part of a relocation, the person or persons being
moved will load and unload the moving container and a
professional freight hauler will transport it from one location to
another.
MPCD
Multi-purpose code. A code used by AFIS to identify the parties
to a transfer.
multi-purpose code
See MPCD.
must
To be obligated by an imperative requirement such as policy,
rule, law or contract.
To have the obligation of performing a certain act; to be a
requirement.
MVR
Motor Vehicle Record. There are two types of Arizona Motor
Vehicle Records:
• Driver License Motor Vehicle Record 39-Month Uncertified
• Title and Registration Motor Vehicle Record
Unless otherwise specified, when SAAM refers to the MVR, it
means the Driver License Motor Vehicle Record. Each MVR
may include suspensions, violations, driving status, expiration,
classifications, endorsements, and other details about a
person’s driving history.
MTDC
See modified total direct cost.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-N-
NACUBO
National Association of College and University Business
Officers; the organization that promulgates reporting standards
for colleges and universities.
NAICC
The six-digit North American Industry Classification Code used
to classify business establishments according to the type of
economic activity conducted by an entity at a given location.
NAICS code
See NAICC.
NAICS description
The title associated with the NAICS Code.
NARA
See National Archives and Records Administration.
National Archives
and Records
Administration
An independent agency of the US government charged with
preserving and documenting government and historical records.
National
Association of
College and
University Business
Officers
See NACUBO.
National Disaster
Medical System
See NDMS.
NDMS
National Disaster Medical System. The NDMS is currently a
section of the United States Department of Health and Human
Services. It is responsible for managing the Federal
Government’s medical responses to major emergencies and
disasters. It is staffed, in part, by civilian medical specialists.
negotiate
To transfer the ownership and/or value of a financial instrument
(e.g., a draft, check, promissory note, etc.) to a new owner by
endorsement. To convert the value of a financial instrument to
cash.
negotiable
instrument
A document guaranteeing the payment of a specific amount of
money, either on demand or at a set time, with the payer named
on the document. A negotiable instrument is a transferable or
assignable, i.e., negotiable. Examples of negotiable
instruments include checks, warrants, promissory notes and
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
bank drafts.
net
An adjective that describes the value that remains after certain
deductions (e.g., expenses, expenditures or depreciation) or
adjustments (e.g., the passage of time).
net book value
See book value.
net donative value
The value of a donation less the worth of anything the donor
receives in return. For example, if a donor gives the State $100
and receives in return a ticket to a sporting event worth $20, the
net donative value of the gift is $80.
cf. gross donation.
net income
The excess of total revenues over total expenses for an
accounting period.
net present value
See present value.
net remittance
method
A method in which a card issuer, processing financial institution
or authorized agent effects a remittance to a merchant. When
the net remittance method is used, only the net amount of a
transaction—reduced by any transaction fee—is deposited to
the merchant’s account.
neuter
Noting or pertaining to a gender that refers to things classed as
neither masculine nor feminine.
new AFIS
The AFIS software system placed into use on July 1, 2015.
new duty post
The employee’s duty post after reassignment from a former duty
post.
new employee
orientation
A class taken by a newly hired employee soon after his start date
that introduces him to employment with Arizona State Government.
newly hired
employee
An employee, who must relocate to the State of Arizona from
outside the State to accept a full-time position working for the
State for whom the employing agency received pre-approval
from the ADOA Director to pay moving or transportation costs.
An employee, whether covered or uncovered, who has been
employed on a full-time basis for the State, in any capacity, for
fewer than two hundred (200) compensated hours.
cf. current employee.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
ninety-ten
See 90/10.
ninety-ten board
See 90/10 board.
ninety-ten revenue
See 90/10 revenue.
NOA
Notice of award; the legal document issued to notify the
recipient that an award has been made and that funds may be
requested from the appropriate payment system.
NOI
Notice of intent; a written notification in compliance with the
Governor’s directive that requires agencies to coordinate any
web development initiative.
nominal
In matters of value, a minimal or insignificant amount.
nominal account
See temporary account.
cf. real account.
non-accountable
plan
A non-accountable plan is a reimbursement plan or policy which
does not meet all the requirements for an accountable plan.
Amounts paid under a non-accountable plan are income to the
employee and must be included in wages with appropriate tax
withholdings.
An employer can have an accountable plan for some items, and
a non-accountable plan for others.
cf. accountable plan.
non-appropriated
fund
A fund which is not principally financed by a legislative
appropriation and may not be subject to the spending
restrictions governing an appropriated fund.
cf. appropriated fund.
non-chargeable
expense
A travel expense incurred on behalf of the State of Arizona that
cannot be charged to the ETC or CTA and must be paid using
cash, a situation occasionally encountered because the vendor
does not accept payment cards.
non-employee
See non-State employee.
non-exempt
When used in the context of employment, this most typically
means the subject employee is covered by the overtime
provisions of FLSA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
non-expendable
fund
See proprietary fund.
nonexpendable
trust fund
A fund whose principal, and possibly earnings, may not be
expended.
See endowment fund.
cf. expendable fund.
non-expenditure
disbursement
A disbursement that is not chargeable as an expenditure or
expense when made, e.g., a disbursement made to pay a
liability recorded in a prior accounting period.
non-Federal entity
A state, local government, Indian tribe, institution of higher
education, or nonprofit organization that carries out a Federal
award as a recipient or subrecipient.
non-Federal
funding amount
For financial assistance, the amount of the award funded by
non-Federal source(s), in dollars. Program Income is not
included until such time that Program Income is generated and
credited to the agreement.
non-major Federal
assistance program
A Federal assistance program that has not been determined to
be a major Federal assistance program.
non-operating
expense
An expense incurred that is not directly related to providing a
basic service of a governmental entity; e.g., interest paid on
outstanding revenue bonds.
non-operating
income
Income not directly derived from the services provided by a
governmental entity; e.g., for most agencies, interest earned on
bank deposits.
non-public entity
An individual, partnership, corporation, or other legal entity that
is not under the authority or control of the Federal government
or any Federal department or agency, an Indian tribe, this state
or any other state, a department, agency, board, commission, or
other entity of this state or any other state, a county, a school
district, a city, a town, a municipal corporation, or any other
political subdivision of this state or any other state.
non-repudiable
Not subject to repudiation.
See repudiation.
non-revenue
Collections that are not treated as revenue or income; e.g., a
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
receipts
reimbursement of an expenditure.
non-State employee
One who is not a common law employee or officer of the State
of Arizona. This term is most often used in connection with
contractors, volunteers and other who perform services for the
State, but who are not State employees.
non-State item
Any item, acquired with the P-Card or other State-issued
payment card, which does not fulfill a valid public purpose.
normal contribution
rates
The percentages, established by law, at which an employee and
his employer make payments to the ASRS Plan.
normal retirement
As defined by each Authorized State Retirement System.
Normal retirement is required for RASL qualification in the event
of a deceased employee.
normal P-Card limit
In the context of continuity of operations, The amount of
purchases or payments that can be made using a particular
P-Card when emergency P-Card limits are not in effect.
North American
Industry
Classification Code
See NAICC.
not sufficient funds
See NSF.
Notice of Award
See NOA.
notice of intent
See NOI.
noun
A word that refers to a person, place, thing, state, idea, or
quality.
NSF
Not sufficient funds; an abbreviation used to designate a check
returned by the bank upon which it is drawn because account
balance is too low to pay it.
See overdraft.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-O-
OAG
Office of the Attorney General of the State of Arizona; the
attorney general is an elected official and the chief legal officer
of the State of Arizona.
object
An accounting code that is part of a system of codes used to
identify, categorize and group governmental expenditures.
object class
A category in a classification system that presents obligations by
items or services purchased by the Federal Government.
object group
A structure that may be used to classify objects for reporting
purposes.
obligation(s)
An amount an entity may be legally required to pay. Obligations
include not only actual liabilities but also unliquidated
encumbrances.
For Federal grant purposes, when used in connection with a
non-Federal entity's utilization of funds under a Federal award,
“obligations” means orders placed for property and services,
contracts and subawards made, and similar transactions during
a given period that require payment by the non-Federal entity
during the same or a future period.
Office of the
Attorney General
See OAG.
Office of
Management and
Budget
See OMB.
Office of the
Secretary of State
See OSS.
Office of the State
Treasurer
See OST.
Office of Strategic
Planning and
Budgeting
See OSPB.
offline
A term applied to certain agencies and the state universities
which do not, depending upon context, account for their
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
financial, payroll, personnel or grant activities in statewide
accounting, personnel, payroll or grant administration systems.
cf. online.
OMB
Office of Management and Budget. A unit within the executive
branch of the Federal Government that, among its other duties,
promulgates accounting policies to be employed in the
administration of Federal funds.
OMB CIRCULAR
A-133
A publication of the OMB, entitled “Audits of States, Local
Governments and Non-Profit Organizations,” that sets forth
standards for obtaining consistency and uniformity with respect
to the expending of Federal awards. OMB Circulars may be
found by following the links listed on OMB website at
http://www.whitehouse.gov/omb/.
OMB’s Uniform
Guidance on
Assistance Awards
See Uniform Guidance.
onboarding
The process of hiring an employee.
online
Generally, a transaction conducted via the Internet or World
Wide Web.
For State computer operations, a term applied to those agencies
that, depending upon context, account for their financial, payroll,
personnel or grant activities directly in statewide accounting,
personnel, payroll or grant administration systems, such as
AFIS or HRIS.
cf. offline.
online account
administration tool
A website, maintained by the Travel Card Program Contractor,
that is used by Agency Travel Card Program Administrators and
the Statewide Travel Card Program Administrator to review ETC
and CTA activity, charges, payments, balances, etc. At the time
of publication, the Travel Card Program Website is
https://access.usbank.com.
operating account
See nominal account.
operating expense
A cost related to the administrative activities of a program or
agency.
operating income
Income derived from an entity’s sale of goods or services.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
operating lease
A lease the provisions of which do not result in a substantive
transfer of the rights and risks of ownership from the lessor to
the lessee.
operating revenue
Revenue derived from the operation of governmental
enterprises that is of a business nature.
operating statement
A financial statement summarizing the financial operations of a
governmental unit for an account period; this in contrast to a
balance sheet that shows a unit’s financial position at a given
moment in time.
operating transfer
A transfer of monies between two agencies.
order
Any form of communication used to advise a civilian medical
specialist of his activation.
A command of a court or judge.
A command or notice issued by a military organization or a
military commander to troops, sailors, etc.
ordering period end
date
For procurements related to Federal grants, the date on which,
for the award referred to by the action being reported, no
additional orders referring to it may be placed. This date applies
only to procurement indefinite delivery vehicles (such as
indefinite delivery contracts or blanket purchase agreements).
Administrative actions related to this award may continue to
occur after this date. The period of performance end dates for
procurement orders issued under the indefinite delivery vehicle
may extend beyond this date.
ORP
Optional Retirement Program, established by the Arizona Board
of Regents.
OSPB
Office of Strategic Planning and Budgeting; a unit within the
Governor’s Office whose mission is to facilitate the effective and
efficient allocation of resources within the Government of the
State of Arizona.
OSS
Office of the Arizona Secretary of State, which oversees election
services and public records.
See Secretary of State.
See OSS.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
OST
Office of the Arizona State Treasurer. The OST serves as the
State’s bank, fiduciary agency and investment manager.
other budgetary
resources
In Federal accounting terminology, other budgetary resources
include new borrowing authority, contract authority, and
spending authority from offsetting collections provided by
Congress in an appropriations act or other legislation, or
unobligated balances of budgetary resources made available in
previous legislation, to incur obligations and make outlays.
otherwise acquired
A term applied to intangible assets when they are not deemed to
have been internally generated. To be otherwise acquired
means to have been obtained by purchase, license, lease,
donation or any means other than internal generation.
outlay
In Federal accounting terminology, a payment made to liquidate
an obligation (other than the repayment of debt principal or other
disbursements that are means of financing transactions).
overdraft
The amount by which a check or demand for payment exceeds
the amount of cash or credit of the account against which it is
drawn.
See NSF.
overhead
Overhead refers to the ongoing expenses of conducting an
operation that are not directly attributable to the production of
goods or services. Overhead expenses include expenditure
items such as insurance, accounting, rent, utilities, etc.
overnight /
overnight stay /
overnight travel
Generally, and particularly in matters involving travel and meal
allowances, unless specifically otherwise provided, the terms
“overnight” and/or “overnight travel” and/or “overnight stay”
mean for a period in travel status that is at least sixteen (16)
hours in total length and involves lodging away from home and a
period of sleep or substantial rest. Most often the term
overnight implies a rest period for the duration of the night.
oversight agency
for audit
For Federal grant purposes, “oversight agency for audit” means
the Federal awarding agency that provides the predominant
amount of funding directly to a non-Federal entity not assigned a
cognizant agency for audit. When there is no direct funding, the
Federal awarding agency which is the predominant source of
pass-through funding must assume the oversight
responsibilities.
overtime
Hours worked in excess of 40 in a given workweek.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
overtime premium
The additional amount paid to nonexempt employees for the
overtime hours as required by FLSA. This is the "half-time" in
time and one-half. For example, if an employee's hourly pay rate
is $10 per hour and the employee works 41 hours in a week, the
overtime premium is $5 per hour. The employee will earn $415
for the 41 hours. ($400 for 40 hours plus $10 + $5 for the one
hour of overtime.)
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-P-
P-Card
A card provided through State contract to State employees,
State organizations, or State departments for the purpose of
conducting purchase or payment activities for a valid public
purpose. Not to be used for travel expenses.
P-Card
administrator
The employee designated to coordinate all P-Card activity at an
agency.
P-Card contractor
The contractor with which the State has contracted to provide P-
Card services.
P-Card custodian
An employee into whose safekeeping an agency’s
organizational or departmental P-Card is issued.
P-Card limit
The total amount of credit for a given P-Card made available by
the State P-Card Contractor under the terms and conditions of
the State P-Card contract.
PA3.02
ASPS/HRD-PA3.02; the Arizona State Personal System
Statewide Policy Number PA3.02, entitled “Transportation or
Moving Expense Reimbursement for New Employees” issued
October 2, 2012, and any of its revisions, updates, amendments
or succeeding or related policy statements.
paper transaction
document
Any paper form, completed in connection with the conduct of
State business, used to initially record an accounting
transaction. Examples of transaction documents include, but are
by no means limited to: employee time sheets, warrant
requests, vendor claims, travel claims, employment forms,
transfers, etc.
parent award
identification (ID)
number
The identifier of the procurement award under which the specific
award is issued, such as a Federal Supply Schedule. This data
element currently applies to procurement actions only.
participant support
costs
For Federal grant purposes, “participant support costs” means
direct costs for items such as stipends or subsistence
allowances, travel allowances, and registration fees paid to or
on behalf of participants or trainees (but not employees) in
connection with conferences, or training projects.
participating
For ACR purposes, an employee making contributions to the
ASRS Plan.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
employee
Passenger
A person who is traveling in an automobile, bus, train, airplane,
or other conveyance, especially one who is not the driver, pilot,
or the like.
pass through
agency
An agency that accepts money from an awarding entity, an
administrative agency or another pass through agency and,
rather than spending the proceeds itself, passes them through
to another agency.
See awarding entity.
See administrative agency.
See expending agency.
pass-through entity
A State agency that initially receives grant monies from another
State agency, rather than directly from the Federal Government.
For reporting purposes, a pass-through entity may be
considered a prime recipient.
“Pass-through entity” means a non-Federal entity that provides
a subaward to a subrecipient to carry out part of a Federal
program.
pass-through
grantor
A pass-through activity involves the transfer of Federal grant
monies from one entity to another when the entity to which the
monies are transferred is not the final recipient of the monies.
An entity that fulfills no performance role with respect to grant
monies received and transfers Federal grant monies to another
entity is referred to as a pass-through grantor.
pass-through
recipient agency
A pass-through activity involves the transfer of Federal grant
monies from one entity to another when the entity to which the
monies are transferred is, except for vendors or individuals, the
final recipient of the monies and fulfills a performance role with
respect to such monies. An agency that is the final recipient is
referred to as a pass-through recipient agency; a pass-through
recipient agency receives its funding, directly or indirectly, from
a pass-through grantor.
pay check /
paycheck
Though virtually all compensation to State employees is paid by
way of direct deposit, this term is still used to describe periodic
payments of net compensation to employees. It refers to such
net payroll payments no matter how they may be made.
pay code
A code identified in HRIS to designate the type of earnings an
employee will be paid, such as regular pay, overtime pay, sick
pay, holiday pay, etc.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
pay period
A period of two consecutive workweeks; compensation for these
two workweeks is totaled and remitted to the employee during
the pay week.
A calendar of State pay periods can be found at:
https://gao.az.gov/payroll-rasl/payroll-guide.
For ACR purposes, The two-week timeframe during which
employees’ working hours are accumulated and for which they
are paid. Generally, pay periods begin on a Saturday and end
two weeks later on a Friday. The beginning and ending dates of
pay periods are published in the Payroll Calendar.
pay period end
Each pay period ends every other Friday at midnight. A
schedule of each pay period begin dates and end dates is
published annually by the GAO.
pay week
The week following a pay period. Compensation is remitted to
employees during a pay week. A calendar of the State’s pay
periods and pay weeks for the year can be found at:
https://gao.az.gov/payroll-rasl/payroll-guide.
Payee
The person or entity to which money is paid by way of check,
warrant, draft or transfer. The term payee extends to
individuals, vendors, contractors, employees, etc.
payment card
Any one of a number of cards issued by the State to one of its
employees that may be used as prescribed to purchase or pay
for goods or services for the State. Among such payment cards
are: the Voyager Card, used to purchase gasoline for State-
owned vehicles; the P-Card, a card used for general
procurement and payment; the Employee Travel Card, an
employee-liability card issued to State employees to pay for
authorized expenses incurred when traveling for the State; the
Central Travel Account card (if and when a physical card exists),
used by agencies to pay for some employee travel expenses.
Payment Card
Industry
An organization, generally known by the abbreviation “PCI,” that
issues Data Security Standards (DSS) through its Security
Standards Council (SSC). A vendor must comply with PCI
standards in order to be authorized to accept credit cards for
payment.
See credit card.
See vendor.
payment
An action using the P-Card that discharges an obligation
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
transaction
previously incurred by an Agency; a remittance, paying one or
more invoices.
payroll
The act, activity or product of producing employee
compensation payments to employees.
Payroll Calendar
A schedule of payroll events, published on the GAO Website, at:
https://gao.az.gov/payroll-rasl/payroll-guide.
Among the events included in the Payroll Calendar are the HRIS
pay period beginning and ending dates.
payroll card
A card or similar device, encoded to an employee, allowing an
employee to withdraw funds from his or her payroll card
account.
payroll card
account
An account, established in an employee’s name, at a financial
institution of the State’s choosing, into which an employee’s net
pay will be deposited.
payroll system
An overall method of calculating payroll and maintaining payroll
records. Generally, in the State of Arizona, most personnel and
most agencies use the HRIS as a payroll system. Other payroll
systems in use in the State include: the three separate
University payroll systems (Arizona State University, Northern
Arizona University and the University of Arizona); the payroll
system used by the Public Safety Personnel Retirement System
(PSRPS); the payroll system used by the Arizona Power
Authority; and, any other State payroll systems that do not use
the leave accumulation functions of the HRIS.
PAZ
See ProcureAZ.
PCA
Program Cost Account. A coding system used in a former
iteration of AFIS to accumulate and track costs by program.
PCI
See Payment Card Industry
PDF
Portable document format; an electronic file format used for the
exchange of document images.
pension
A regular payment made by an employer to former employees
after they retire.
pension plan
A contractual arrangement in which an employer pays benefits
to employees after they retire.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
pension trust fund
The structure accounting for monies that employees and
employers set aside to fund future employee retirement benefits.
performance goal
For Federal grant purposes, “performance goal “means a target
level of performance expressed as a tangible, measurable
objective, against which actual achievement can be compared,
including a goal expressed as a quantitative standard, value, or
rate.
period of activation
The period of time, not to exceed twenty-four consecutive
months, of active duty under 10 U.S.C. 12302.
period of
deployment
The period of time during which a civilian medical specialist is
deployed.
period of
performance
The time during which a grantee may incur new obligations to
carry out the work authorized under an award. The grantor or
pass-through entity must include start and end dates of the
period of performance in the Federal award.
period of
performance
current end date
The current date on which, for the award referred to by the
action being reported, awardee effort completes or the award is
otherwise ended. Administrative actions related to this award
may continue to occur after this date. This date does not apply
to procurement indefinite delivery vehicles under which definitive
orders may be awarded.
period of
performance
potential end date
For procurement, the date on which, for the award referred to by
the action being reported if all potential pre-determined or pre-
negotiated options were exercised, awardee effort is completed
or the award is otherwise ended. Administrative actions related
to this award may continue to occur after this date. This date
does not apply to procurement indefinite delivery vehicles under
which definitive orders may be awarded.
period of
performance start
date
The date on which, for the award referred to by the action being
reported, awardee effort begins or the award is otherwise
effective.
permanent account
See real account.
cf. temporary account.
permanent fund
A restricted endowment fund from which only the earnings, not
the principal, may be expended.
perpetual inventory
A way of accounting for inventory that recognizes the cost of
inventory as it is used or sold. This contrasts with the period and
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
purchase methods.
perpetual method
See perpetual inventory.
personal aircraft
expense
The standard mileage plus actual landing and parking fees,
except the location where the aircraft is normally based.
personal computer
A small, relatively inexpensive computer designed for use by an
individual. Personal computers come in a number of
configurations including desktops, laptops and docked.
personal motor
vehicle
A term used in connection with employee relocations referring to
a motor vehicle owned, leased, rented, or borrowed by the
employee being moved or a member of his household.
cf. POV.
personal payment
card
A payment card owned by an individual, acquired through his
own efforts and initiative for his personal use, maintained and
paid for by the individual, and not issued in connection with or
through the intervention of the State.
personal property
Property, whether tangible or intangible, owned by an entity,
which is movable and is not affixed to or associated with the
land. Basically, personal property is everything except real
property.
cf. real property.
personal residence
The actual dwelling place of an individual without regard to any
other legal or mailing address. An individual required to reside
away from their primary residence due to official travel away
from their duty post may continue to claim such domicile as their
residence if said residence is either inhabited by their
dependents, or is held vacant and a tangible expense. No
reimbursement for lodging or other expenses shall be allowed
on the premises of an individual's residence. In the event an
individual is on field assignment away from his designated duty
post in a location in which he maintains a second residence, the
agency head may, for the period of the assignment, designate
the second residence as the primary dwelling place.
personal vehicle
expense
The standard mileage plus the actual cost of parking and tolls
while in travel status.
personally
identifiable
Information that can be used to distinguish or trace an
individual's identity, either alone or when combined with other
personal or identifying information that is linked or linkable to a
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
information (PII)
specific individual. Some information that is considered to be PII
is available in public sources such as telephone books, public
Web sites, and university listings. This type of information is
considered to be Public PII and includes, for example, first and
last name, address, work telephone number, email address,
home telephone number, and general educational credentials.
The definition of PII is not anchored to any single category of
information or technology. Rather, it requires a case-by-case
assessment of the specific risk that an individual can be
identified. Non-PII can become PII whenever additional
information is made publicly available, in any medium and from
any source, that, when combined with other available
information, could be used to identify an individual.
personally owned
vehicle
See POV.
Personnel Rules
Sections of the Arizona Administrative Code setting forth
employment-related regulations.
petty cash
An imprest fund used to make to make small expenditures.
petty cash voucher
A written document used to record individual disbursements
from petty cash.
phase
In the context of AFIS, an optional element of a chart of account.
A cost accounting element established independent of a major
program. Each phase is assigned a unique identification code,
but phase is not unique to a program. Phases segment
programs based on department specifications. The most
common use of phase is for construction projects, e.g., design
phase, construction phase, and cleanup phase.
physical inventory
A process by which the existence inventory items are verified by
actual identification and count.
PII
See personally identifiable information.
PIJ
Project and Investment Justification. A statutorily required
process to evaluate and monitor information technology
projects, the cost of which is expected to exceed $25,000.
PKI
See public key infrastructure.
plaintext
Plaintext is ordinary readable text before being encrypted into
ciphertext or after being decrypted.
Cf. ciphertext.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Plan, the
For purposes of ACR, the retirement plan operated by the
ASRS.
PO
A document generated by a buyer that authorizes the
acquisition of some good or service.
political subdivision
An identifiably separate governmental organization that forms a
part of a more extensive governmental organization. While
quasi-independent and largely self-administered, a political
subdivision remains subject to the laws of the more extensive
governmental organization of which it constitutes a part.
portable document
format
See PDF.
post audit
An audit made after the transactions to be audited have taken
place and recorded or approved for recording.
post-close period
The period immediately following the last day of the prior fiscal
year. It is a period defined by cut-off dates for vendor claims,
vendor payments, transfers and adjustments. It generally lasts
about two weeks and is divided into a short and a long post-
close period.
See long post-close period.
See short post-close period.
post-
implementation
stage
A phase in the internal development of software that follows
application development. This phase includes the operation and
maintenance of the software as well as the training of users,
operators and those charged with its maintenance.
potable
Suitable for drinking. In the case of water, this means the
water’s quality has not been determined to be harmful to human
health and safety.
potential total value
of award
For procurement, the total amount that could be obligated on a
contract, if the base and all options are exercised.
POV
Privately/personally owned vehicle. An automobile or other
conveyance used to conduct State business, but not owned by
the State.
POV expense
See personal vehicle expense.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
power of
appointment
The ability of a person writing a will to select a person who will
be given the authority to dispose of property under the will.
power of attorney
A written document in which one person confers authority upon
another to perform certain acts.
PPE
See pay period end.
practicable
Capable of being done or put into practice with the available
means. Practicability holds one to a higher standard of
performance than mere practicality. Something is practicable if
it can be reasonably achieved, even if its achievement is
inconvenient or inconsistent with habit.
practical
Readily accomplished.
pre-audit
An examination for the purpose of determining the propriety of
proposed financial transactions and/or financial transactions that
have already taken place but have not yet been recorded.
pre-encumbrance
A transaction typically recorded when there is an expected or
projected commitment (non-contractual) to purchase or pay for
goods and services. Pre-encumbrances are recorded as memo
entries against budget balances for reporting purposes only.
Pre-encumbrances do not reduce available appropriation
spending authority.
preliminary project
stage
A phase in the internal development of software. This phase
includes the definition of functional and technical needs and the
evaluation of alternative approaches to the development or
acquisition of software.
pre-note
A test transmittal of ACH direct deposit information that allows
the designated receiving financial institution time to identify and
communicate inconsistencies.
pre-notification
See pre-note.
A process by which the existence of a certain account within a
given financial institution is verified.
prepaid expense
An expenditure in one accounting period but not completely
used or consumed until a future accounting period; e.g., certain
service contracts, subscriptions, etc.
preparer
In the context of a request for a manual payroll warrant, the
employee of an agency that prepares the request for a manual
payroll warrant.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
present value
The current value of an amount to be received in the future.
The present value is always less than or equal to the future
value because of the interest-earning potential of money.
primary employing
agency
That agency which is the principal employer and which
maintains an employee’s permanent file.
primary place of
performance
address
The address where the predominant performance of the award
will be accomplished. The address is made up of six
components: Address Lines 1 and 2, City, County, State Code,
and ZIP+4 or Postal Code.
primary place of
performance
congressional
district
U.S. congressional district where the predominant performance
of the award will be accomplished. This data element will be
derived from the Primary Place of Performance Address.
primary place of
performance
country code
Country code where the predominant performance of the award
will be accomplished.
primary place of
performance
country name
Name of the country represented by the country code where the
predominant performance of the award will be accomplished.
prime recipient
The initial or principal awardee or legal entity receiving a grant,
contract, or cooperative agreement. A prime recipient may
expend funds in support of its own programs or act as a pass-
through entity, disbursing grant monies to another agency within
the same governmental structure. The primary recipient is
accountable to the grantor for the funds provided.
The prime recipient is the entire legal entity, even if only a
particular component of the entity is designated in the grant
award document. Hence, the State of Arizona is the prime
recipient of all grants made to any agency of the State.
private key
An encryption/decryption key known only to the party or parties
that exchange messages. For digital signatures, the private key
is uniquely associated with the owner and is not made public.
The private key is used to compute a digital signature that may
be verified using the corresponding public key.
private purpose
trust fund
A fund that is set aside to specifically benefit an organization or
individual not part of the government holding the monies. An
endowment fund is the most common example of this kind of
fund.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
privately owned
vehicle
See POV.
privilege
A right to perform certain functions.
PRO
An (the employing) agency’s payroll office.
pro forma
A presentation of estimates of future financial performance often
showing the likely effects of anticipated changes in the
accounting or operating environment.
processing fee
When dealing with payment cards, a fee charged by an entity
other than a card issuer or the processing financial institution to
complete a credit card transaction.
ProcureAZ
The State’s principal automated procurement system.
Procurement Code
A set of statutes, rules and policies, administered by SPO,
governing the acquisition of goods and services.
program
A system of projects or services intended to meet a public need.
A responsibility center within a governmental organization.
Depending upon context, a non-major program in contrast with a
major program.
In the context of AFIS, a program is a departmentally unique
cost accounting element. The program field will be used as the
primary input field on documents requiring cost accounting
elements. The program will be a primary driver for HRIS payroll
integration. Each program is assigned a unique identification
code and must not contain any spaces or special characters.
program activity
A specific activity or project as listed in the program and
financing schedules of the annual budget of the US
Government.
program cost
account
See PCA.
program income
For Federal grant purposes, “program income” generally means
gross income earned by the non-Federal entity that is directly
generated by a supported activity or earned as a result of the
Federal award during the period of performance. Program
income includes, but is not limited to, income from fees for
services performed, the use or rental or real or personal
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
property acquired under Federal awards, the sale of
commodities or items fabricated under a Federal award, license
fees and royalties on patents and copyrights, and principal and
interest on loans made with Federal award funds. Interest
earned on advances of Federal funds is not program income.
Except as otherwise provided in Federal statutes, regulations, or
the terms and conditions of the Federal award, program income
does not include rebates, credits, discounts, and interest earned
on any of them.
program period
In the context of AFIS, the program period allows one to identify
different funding periods under each major program. Each
program period is assigned a unique identification code under
the parent major program. A program period is required for all
cost structures. Most common use of the program period is to
identify the funding award year. The program period is the
lowest level of program expense budget 38.
program phase
In the context of AFIS, an optional chart of account element. A
program phase associates a phase to a specific program.
Through configuration, a program phase can accumulate costs
related to the construction of a fixed asset. The program phase
is the lowest level of program expense budget 37.
program structure
In AFIS, a coding structure used to accumulate costs.
A structure or tracking mechanism used in AFIS to accumulate
expenditures, revenues and budgetary information independent
of object or fund structures.
A particular activity or undertaking, limited by time or availability
of funds, conducted or completed in satisfaction of the
conditions of a grant.
program title
The official name by which a Federal program and its related
grant or contract is known.
Project and
Investment
Justification
See PIJ.
project cost
For Federal grant purposes, the total allowable costs incurred
under a Federal award and all required cost sharing and
voluntary committed cost sharing, including third-party
contributions.
project phase
A division of a project normally based upon timeframe.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
property
Real property or personal property.
property
identification
number
Property number, property tag number, serial number, parcel
number or other number uniquely and specifically identifying the
capital asset.
proprietary
accounts
Those accounts that show actual, rather than budgetary,
amounts and balances—such as assets, liabilities, reserves,
fund balances, revenues and expenditures.
proprietary fund
The type of fund used to record business-type activities;
proprietary funds include enterprise and internal service funds.
proscribed
materials
Those objects and substances which cannot and will not be
moved at the expense of the State.
protected
personally
identifiable
information
(Protected PII)
An individual's first name or first initial and last name in
combination with any one or more of types of information,
including, but not limited to, social security number, passport
number, credit card numbers, clearances, bank numbers,
biometrics, date and place of birth, mother's maiden name,
criminal, medical and financial records, educational transcripts.
This does not include PII that is required by law to be disclosed.
See personally identifiable information.
cf. public personally identifiable information.
provided to
subrecipients
That portion of grant expenditures provided to subrecipients; for
reporting purposes, it is always an amount equal to or less than
expenditures.
proxy
A person authorized to act on another’s behalf.
PSPRS
Public Safety Personnel Retirement System.
public assistance
cost allocation plan
Federally-financed programs administered by state public
assistance agencies are funded predominately by the
Department of Health and Human Services (HHS). In
support of its stewardship requirements, HHS has
published requirements for the development,
documentation, submission, negotiation, and approval of
public assistance cost allocation plans. All administrative
costs (direct and indirect) are normally charged to Federal
awards by implementing the public assistance cost
allocation plan.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
public key
A value provided by some designated authority as a key that,
combined with a private key derived from the public key, can be
used to effectively encrypt messages and digital signatures. The
public key is associated with an owner and may be made public.
In the case of digital signatures, the public key is used to verify a
digital signature that was signed using the corresponding private
key.
public key
infrastructure
A form of information encryption that uses certificates to prevent
individuals from impersonating those who are authorized to
electronically sign an electronic document.
public money
Money that has been collected by the State and/or deposited
with the OST. Public money may only be expended in
connection with a valid public purpose and is subject to a
number of restrictions governing its expenditure.
public personally
identifiable
information (Public
PII)
Personally identifiable information available in public sources
such as telephone books, public Web sites, and university
listings. This type of information is considered to be Public PII
and includes, for example, first and last name, address, work
telephone number, email address, home telephone number, and
general educational credentials.
See personally identifiable information.
cf. protected personally identifiable information.
public purpose
A governmental action or direction, authorized by law, which
purports to benefit the populace as a whole.
Public money may be expended only for public purposes and
cannot be used to foster or promote the purely private or
personal interests of any individual.
publication date
The date upon which a document is published. In the case of
SAAM, this publication is made to the GAO Website. This date
generally coincides with or soon follows the issued date.
cf. effective date
cf. issued date
purchase
commitment
A binding obligation to acquire goods or services from a
supplier.
purchase method
A method of accounting for supplies that expenses purchases of
supplies as expenses in the period purchased rather than in the
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
period used.
purchase order
A buyer’s authorization for a supplier to deliver specified goods
or services at agreed upon terms. A purchase order formally
obligates public monies.
A document that is signed by the appropriate agency authorized
signatory that requests a vendor to deliver a specified quantity
of described goods or services at a specific price, and that on
delivery and acceptance of the goods or services by the State,
becomes a financial obligation of the State.
purchase
requisition
A document used to request the purchase of goods or services.
Unlike a purchase order, a purchase requisition is an intra-
agency document and does not formally obligate public monies.
purchase
transaction
An action using the P-Card to acquire goods for the State; an
order resulting in the acquisition of one or more items, usually
reflected on a single invoice or receipt, placed as part of a
distinct occurrence
purchasing card
An organizational charge card that enables goods and services
to be procured without using a more formal purchasing process.
putative
Commonly regarded as such; considered to be; reputed;
inferred; supposed; purported.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-Q-
QRG
See Quick Reference Guide.
qualified move
A move, deemed by agency management or the ADOA Director
to be in the best interests of the agency and the State, the cost
of which may be wholly or partially borne by the State.
qualified program
An educational reimbursement program established and
maintained by a State agency that meets the criteria established
by the Internal Revenue Service and discussed in IRS
Publications 15-B and 970 (www.irs.gov/publications).
quasi-governmental
agency fund
A fund accounting for certain activities of a State agency whose
revenues and expenditures are accounted for separately from
other activities of the State, but whose cash balance must be
maintained at a certain level by the State.
quasi-governmental
entity
A legal entity that undertakes commercial activities on behalf of
an owner government.
questioned cost
Questioned cost means a cost that is questioned by the auditor
because of an audit finding:
• Which resulted from a violation or possible violation of a
statute, regulation, or the terms and conditions of a
Federal award, including for funds used to match
Federal funds;
• Where the costs, at the time of the audit, are not
supported by adequate documentation; or
• Where the costs incurred appear unreasonable and do
not reflect the actions a prudent person would take in the
circumstances.
Quick Reference
Guide
One of a series of procedural publications issued by the GAO
designed to help users perform certain tasks in AFIS and other
statewide automated systems. These may be found online at
https://gao.az.gov/trainingevents/training-resources.
q.v.
An abbreviation for “quod vide,” Latin for “which see.”
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-R-
R&D
Research and development.
R&D Cluster
Research and Development Cluster; one of the principal
categories of Federal program clusters.
rack rate
As used in SAAM (a usage that might differ from the hotel
industry’s use of the term), the rack rate of a hotel room is its
base price before taxes, utility surcharges, resort fees, parking,
etc.
cf. room rate
RASL
Retiree Accumulated Sick Leave; an Arizona law that offers
eligible State employees, when they retire, the opportunity for
partial payment of unused sick leave.
RASL checklist
A list of tasks and necessary items, which is made available on
the GAO website, to assist both retirees and State agencies and
universities to comply with the requirements of the Program.
There are separate checklists available for university and non–
university employees.
RASL deferral
notification form
The deferred compensation provider form that must be
submitted by retirees who elect to roll a portion of their first
RASL payment into a State–sponsored deferred compensation
account. This form must be submitted to the Deferred
Compensation Provider and not the GAO.
RASL Program
Those laws, rules, policies, procedures and operations
supporting the payment of RASL payments.
RDFI
Receiving Depository Financial Institution (for ACH
transactions); a bank or similar financial institution into which
direct deposits may be made.
real account
A real account is a general ledger account that does not close at
the end of the accounting year. In other words, the balances in
the real accounts are carried over to become the beginning
balances of the next accounting period. Real accounts are also
referred to as permanent accounts.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
real property
Property that includes land and buildings, and anything affixed
to the land, such as buildings. Real property does not include
those items, such as equipment, that can be removed.
cf. personal property.
receipt
Generally, a receipt is a written acknowledgement of have
received, or taken into one’s possession, a specified amount of
money, goods, etc.
In the matter of employee reimbursements, a receipt is the
original document showing the actual expense(s) incurred and
paid. Unless specifically excluded (as is the case with meals,
local transportation, parking meter charges), receipts are
required for employee reimbursements.
recipient
In some uses, the entity that receives the proceeds of an ISA,
IGA, grant or donation.
reconciliation
In the context of any payment card, the process of matching
purchase receipts to the statement of activity to verify
all account activity is in accordance with the program guidelines
and restrictions.
In the context of bank accounts, the process of making sure that
bank balances on the books of account agree, when adjusted,
to the balances shown on bank statements.
In the context of general accounting, the process of assuring
that the balances reflected on the books account balance with
each other (subsidiary and control accounts) or with the physical
existence of items (such as inventory).
record
Information inscribed in or on a tangible medium or stored
electronically or digitally and that can be retrieved in perceivable
form. Financial and other documents or forms are records.
record type
Code indicating whether an action is an individual transaction or
aggregated.
recoverable
expenditure
An expenditure made for or on behalf of another governmental
unit, fund, or department, which will subsequently be recovered.
refund
An amount paid back or credit allowed because of an
overcollection or related to the return of an object sold. The act
of effecting a refund.
In the context of finance and debt, to provide for the payment of
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
a loan through cash or credit secured by a new loan.
reimbursement
Repayment of expenses incurred by one party on behalf of
another.
related party
Parties are considered to be related if one party has the ability
to control the other party or to exercise significant influence or
joint control over the other party in making financial and
operating decisions.
related party
transaction
Interaction between two parties, one of whom can exercise
control or significant influence over the financial activities of the
other; any activity or business conducted with an individual or
organization with or in which one party has a substantial or
remote interest; any activity or business conducted with an
individual who is a relative.
relative
In the context of a related party transactions, a spouse, child,
grandchild, parent, grandparent, brother or sister of the whole or
half blood and their spouses as well as the parent, brother,
sister or child of a spouse.
remittance
A sum collected in settlement of an amount due.
recipient
The entity that receives the proceeds of an ISA, IGA, grant or
donation.
Any entity other than a vendor or beneficiary that receives
Federal grant or contract monies.
A non-Federal entity (a for-profit organization, not-for-profit
organization, or governmental entity) that expends awards
received directly from the Federal to carry out a Federal
program, other than an individual who is the beneficiary of such
program; the term “recipient” includes a state government or
state agency that receives Federal grant awards.
A non-Federal entity that receives a Federal award directly from
a Federal awarding agency to carry out an activity under a
Federal program. The term recipient does not include
subrecipients.
receipts
Money taken in from any source or by any means.
Documents that show expenses incurred.
receivables
See accounts receivable.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
receiving report
A document used to record the quantities and description of
goods taken into an entity’s possession.
receiving ticket
A document used to record taking goods into an entity’s
possession.
reconciliation
The process of adjusting the differences between two items (i.e.,
amounts, balances, accounts, statements, etc.) so that they
agree. The working paper or schedule that documents that
process.
record
As a noun, evidence of a transaction that is retained in some
permanent form.
As a verb, to make a record.
Records Retention
Schedule
A publication of the Arizona State Library, Archives and Public
Records (LAPR) Division of the Arizona Secretary of State that,
under the provisions of A.R.S. § 41-1351, establishes the length
of time records are to be kept. LAPR publishes a number of
general as well as agency specific Records Retention
Schedules; the Records Retention Schedule that is most
pertinent to topics covered in SAAM is the “General Records
Retention Schedule for State Agencies, Boards and
Commissions / Financial.”
recoverable
expenditure
An expenditure made for or on behalf of another governmental
unit, fund or department, or for an individual, firm or corporation
that will subsequently be recovered in cash, services or other
monetary equivalent.
recovery vendor
The vendor(s) on contract to provide statewide cost and/or
revenue recovery services. Cost and revenue recovery services
may be provided by the same or different vendors.
recurring
transaction
A transaction that occurs on a scheduled or repetitive basis
during the year; e.g., rent.
reemployed retiree
For ACR purposes, A retired member, who formerly may or may
not have been an employee, who returns to work for an agency
as an employee.
refund
An amount paid back or credit allowed because of an over-
collection of an account or the return of an object sold. Also, to
provide for the payment of a refund for fees collected.
register cash
An addition to cash or to receivables generated through the
normal operations of a State Agency. The same definition
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
applies to those cases where revenue is recorded on the
modified accrual or cash basis, except that additions would be
partially or entirely to cash.
reimbursable
mileage
Official business mileage accumulated in a privately owned
vehicle that is beyond the normal round trip mileage incurred
from the employee’s home to his duty station and back home
again, i.e., mileage in excess of normal commute mileage.
reimbursable
relocation costs
Those categories of relocation costs that may, as defined
herein, be reimbursed; the amount of reimbursement, both in
total and by category, may be limited.
reimbursement
Cash or other assets received as a repayment of the cost of
work or services performed or of other expenditures made for or
on behalf of another governmental unit or department or for an
individual, firm or corporation.
Repayment of amounts actually and previously spent, subject to
expressed limitations.
related employee
An employee belonging to the same family as another
employee.
Relief Bill
See General Relief Bill.
remote interest
Remote Interest means the following in the following contexts:
• Nonprofit Corporation. A State employee or a relative of
a State employee who is a non-salaried officer of a
nonprofit corporation has a remote interest in any State
transaction with or decision affecting that corporation.
• Landlord/Tenant of a Contracting Party. A State
employee or relative of a State employee who is a
landlord or tenant of another party has a remote interest
in any State transaction with or decision affecting the
other party.
• Attorney of a Contracting Party. A State employee or
relative of a State employee who is an attorney for a
client has a remote interest in any State transaction with
or decision affecting the client.
• Nonprofit Cooperative Marketing Association. A State
employee or relative of a State employee who is a
member of a nonprofit cooperative marketing association
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
has a remote interest in any State transaction with or
decision affecting that association.
• Insignificant Stock Ownership. A State employee or
relative of a State employee who owns shares of a for-
profit corporation has a remote interest in any State
transaction with or decision affecting the corporation, if
all three of the following conditions are satisfied:
o ownership is less than three percent of the
shares of the corporation
o the dividends (including the value of stock
dividends) from the corporation do not exceed
five percent of the person’s total annual income,
and
o Any other payments made to the person by the
corporation do not exceed five percent of the
person’s total annual income.
• Reimbursement of Expenses. A State employee or
relative of a State employee being reimbursed for actual
and necessary expenses incurred in the performance of
official duty has a remote interest in any decision
affecting the reimbursement.
• Recipient of Public Services Generally Available. A State
employee or relative of a State employee who receives
public services provided to the general public by a
government or governmental agency by which he or she
is employed has a remote interest in any contract with or
decision affecting services to the employee or relative.
The services must be provided on the same terms and
conditions as they are provided to nonemployees.
• Public School Board Member. The interest of a public
school board member is a remote interest when the
decision involves a relative who is not a dependent or a
spouse of the school board member.
• Public Agency Employee. The interest of a State
employee or relative of a State employee is a remote
interest when the transaction with the State or the State
decision indirectly affects that person as a public officer
or employee of another public agency or political
subdivision and does not confer a direct economic
benefit or detriment upon the State employee or relative.
• Class Interests. A State employee or relative of a State
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
employee who is a member of a trade, business,
profession, or other class of persons of at least ten
members with an interest no greater than the interest of
the other members of the class has a remote interest in
a decision by the State affecting the class.
rental vehicle
An automobile or similar vehicle—other than a State-contracted
vehicle—put up for short-term hire by a commercial enterprise.
rental vehicle
expense
The actual cost of the vehicle rental, gasoline (excluding pre-
paid gasoline), oil and tolls and parking, while in travel status.
No reimbursement is allowed for vehicle liability insurance while
traveling in the US or optional upgrades purchased by the
traveler for vehicle rental.
CDW is to be purchased and will be reimbursed when traveling
within the US but outside of the State.
repairs
Expenditures, non-periodic in nature, focused on recovering
from damage done to an asset. The goal of repairs is to return
the asset to the same status that existed before it became
damaged. Repairs can include replacing broken windows or
damaged locks, fixing the results of accidents, storm damage or
vandalism, and similar expenditures.
replacement cost
The cost of a certain date of a property or resource that can
render similar services (but need not be of the same structural
or operation form) as the property or resource may be replaced.
report quarter
A report quarter is a calendar quarter in which any financial or
grant activity has taken place. There are four report quarters
throughout the year, which are typically: January through
March; April through June; July through September; and,
October through December.
reportable
That which must be reported.
A term referring to monies used in programs or for purposes that
have specific reporting requirements.
reporting agency
In the context of FFATA, an agency acting in the role of prime
recipient and therefore required to comply with the reporting
requirements of FFATA as described in this technical bulletin
and the information provided by the FSRS.
reporting date
This is the date upon which information is due to the requestor
(for example, the cognizant agency when dealing with Federal
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
grants).
reporting month
A reporting month is the month following a Report Quarter.
Typically, the reporting months are April, July, October and
January.
reporting template
The data set and its related configuration required by the
Federal government for reporting awards, receipts,
disbursements and other particulars related to Federal grants
and contracts.
repudiable
Able to be repudiated.
repudiate
To willfully reject, disown, disavow or disclaim an act as having
no authority or binding force.
repudiation
The act of repudiating.
requester
In the context of a manual payroll warrant request, the agency
or the agency representative making the request.
requisition
See purchase requisition.
research &
development (R&D)
“R&D” means all research activities, both basic and applied, and
all development activities that are performed by non-Federal
entities. The term research also includes activities involving the
training of individuals in research techniques where such
activities utilize the same facilities as other research and
development activities and where such activities are not
included in the instruction function.
“Research” is defined as a systematic study directed toward
fuller scientific knowledge or understanding of the subject
studied.
“Development” is the systematic use of knowledge and
understanding gained from research directed toward the
production of useful materials, devices, systems, or methods,
including design and development of prototypes and processes.
reserve
A set aside established for a particular purpose, such as to
discharge future liabilities or undertake particular projects.
Reserve
A military reserve unit of any branch of the United States Armed
Forces, including: Army Reserve, Naval Reserve, Air Force
Reserve, Marine Forces Reserve or Coast Guard Reserve.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
reservist
Any member, male or female, of the Reserve.
residual equity
transfer
See equity transfer.
residual fund
balance
See fund balance.
residual value
Book value; the cost of an asset less its accumulated
depreciation claimed to date.
resolution
A special or temporary order of a legislative body requiring less
legal formality than a statute.
resource
Except for excluded intangibles, a property, possession, right or
other item of value, whether tangible or intangible. A resource,
based upon its nature and value, may be capitalized, in which
case it is referred to as a capital asset, or expensed. Some
resources, even when expensed, must be inventoried and
protected; such resources are referred to as stewardship
resources.
Any property or source of economic wealth that can be
converted into money or used to support operations (equipment,
personnel, etc.).
responsible party
Any person who, in his or her official capacity, is required to be
familiar with policy documents or ensure the use of appropriate
accounting forms. Examples of responsible parties include, but
are not necessarily limited to, agency heads, technical bulletin
administrators, accounting managers, payroll managers, human
resource managers and those employees who are designated
custodians of policy documents for their agency.
restricted asset
Monies or other resources the use of which is limited by legal or
contractual requirements.
restricted fund
A fund from which, under State or Federal law, only certain
types of expenditures are to be made.
retained earnings
The accumulated earnings of an enterprise fund or an internal
service fund that are not reserved for a given purpose.
retire
For purposes of RASL, the act of establishing an effective
retirement date and electing defined retirement benefits with an
Authorized State Retirement System. This must be done not
later than thirty–one (31) calendar days following the termination
of employment from State service for the purposes of the RASL
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Program.
retired
The status of a former employee upon the first calendar day of
his or her effective retirement date and for any time thereafter.
retired member
A former member of the ASRS Retirement Plan, who may or
may not have been an employee (i.e., the retired member may
have worked for an employer other than the State of Arizona, as
long as that employer and its employees participated in the
Plan), who has discontinued working in a capacity that requires
his making contributions to the Plan and is receiving retirement
benefits from the ASRS.
retiree
For the purposes of the RASL Program, a State employee who
has applied for and has been granted retirement status with an
Authorized State Retirement System.
Retiree
Accumulated Sick
Leave
See RASL.
retro pay
See retroactive pay
retroactive pay
Sometimes termed “retro pay,” this payment type is used to
make retroactive adjustments to prior pay periods that were
processed incorrectly due to a pay increase, a pay decrease, or
other adjustments.
revenue
The receipts from taxes, grants, etc., without taking into account
appropriations or allotments.
Revenue is an increase in an entity’s current financial
resources.
For revenues that are recorded on the accrual basis, this term
designates additions to assets that do not: increase a liability;
represent the recovery of an expenditure; represent the
cancellation of certain liabilities without a corresponding
increase in other liabilities or decrease in assets; or, represent
contributions of fund capital in enterprise and internal service
funds. This also applies to cases where revenues are recorded
on the modified accrual or cash bases, except that additions
would be partially or entirely to cash.
revenue budget
An estimate of future revenues and a budget or projection
around that estimate.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
revenue plan
Lower level and generally less formal revenue budget.
revenue recovery
The collection of revenues due to the State that, for any reason,
were not previously collected.
revenue source
A statewide code used to track income and revenue-related
transactions.
revolving fund
“Revolving fund” is used, upon different occasions, to refer to a
variety of different types of funds and activities. It is at times
used to refer to self-funding activities, such as enterprise funds,
internal service funds or 90/10 operations. At other times, it
refers to a fund designated as a revolving fund by statute, such
as the Public Assistance and Administration Revolving Fund.
This term can also refer to those types of funds and activities
contemplated by A.R.S. § 35-193 that commonly include petty
cash, register cash and other imprest funds, such as small
balance segregated checking accounts and ZBAs. These types
of funds generally may be characterized by the facts that they
are typically relatively small, limited in how they may be used,
and of a fixed amount.
ride-booking
See ride-hailing.
ride-hailing
Often questionably referred to as ride-sharing, ride-hailing
services include Uber and Lyft, where a passenger requests
local transportation, frequently through an app.
See app.
cf. ride-sharing.
rideshare /
ride-sharing
Ride-sharing is a form of carpooling…this is true no matter the
vehicle. The term ride-sharing is often used to refer to a
service—such as Uber or Lyft--more appropriately categorized
as and defined by the term ride-hailing.
cf. ride-hailing.
risk assessment
An evaluation of those factors that could negatively impact an
entity’s ability to meet its goals and objectives. Risk factors may
be strategic, financial, regulatory, reputational or operational.
Risk assessment is a component of the COSO internal control
framework.
Risk Management
A division of ADOA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
role
Within ProcureAZ, a role determines which functions a user is
able to access and which processes he may perform. In
general, roles involved with procurement and purchasing are
granted by SPO, while roles involved with payments are granted
by the GAO.
When dealing with grants, the capacity in which, for the
transaction under consideration, an entity acts. A State agency
may fill several roles with respect to a given award or an
assortment of different roles with respect to any number of
different awards. The roles that may be assumed by entities
with respect to contracts and grants include:
• Awardee: An entity that receives, directly or indirectly,
an award of monies.
• Beneficiary: An entity, most frequently an individual, that
ultimately derives the benefits of the program the award
is intended to fund.
• Conduit: A State agency functions as a conduit when it
receives Federal grant monies but transfers these funds,
essentially intact, to another State agency. In its role as
conduit, the agency has reporting but no oversight
obligations.
• Contractor: An entity that provides services or goods,
often on a large scale or continuing basis, under the
terms of a contract.
• Delivery: The role adopted by a vendor when providing
goods or services.
• Pass-through activity / pass-through grantor / pass-
through recipient agency: A pass-through activity
involves transferring grant monies from one State
agency to another when the agency to which the monies
are transferred is, except for vendors or individuals, the
final recipient of the monies and fulfills a performance
role with respect to such monies. The agency that is the
final recipient is referred to as the pass-through recipient
agency; a pass-through recipient agency receives its
funding, directly or indirectly, from a pass-through
grantor.
• Performance: The role played by a State agency or a
subrecipient when it takes on the responsibility of
accomplishing the goal or supporting the operations of
the program for which the award is made.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• Prime awardee: The entity, also known as a prime
recipient, that receives, under a grant agreement, an
award directly from the grantor.
• Prime contractor: The entity that receives, under a
contract, an award directly from the grantor government.
• Prime recipient: The entity, also known as a prime
awardee, that receives, under a grant agreement, an
award directly from the grantor.
• Recipient: Any entity other than a vendor or beneficiary
that receives grant or contract monies.
• Reporting: The role played by a State agency or a
subrecipient or a sub-subrecipient in communicating the
award, subaward, contract and/or grant as well as the
receipt and/or disbursement of grantor monies, the
results of relevant program operations, and/or the
accomplishment of program goals to the entity from
which the monies were received.
• Subawardee: An entity that receives an award from a
prime awardee.
• Subcontractor: A contractor that receives, under
contract, an award from a prime contractor.
• Subrecipient: A non-Federal, non-State entity (a for-
profit organization, not-for-profit organization, or a
governmental entity) that expends grant monies received
from another entity to carry out a program or the terms of
a grant or contract, other than an individual who is a
beneficiary of such program. Subrecipients, under the
terms of a governing contract or grant agreement,
support the performance of some substantive portion of
a project or program. The terms, conditions and
performance obligations of a grant carry forward to a
subrecipient; such terms and conditions include, but are
not limited to:
Meeting the objectives of the underlying program.
Making eligibility determinations.
Enforcing compliance with guidelines.
In summary, a subrecipient is largely responsible for the
results of a program or project.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• Subrecipient monitoring: Collectively, the oversight
activities required of a recipient when it engages a
subrecipient (or a subrecipient when it engages a sub-
subrecipient) to accomplish the goals or to support the
operations of a program for which an award is made.
• Sub-subcontractor: A contractor that receives, under
contract, an award from a subcontractor.
• Sub-subrecipient: A non-Federal, non-State entity that
expends grant monies received from a subrecipient or
another sub-subrecipient.
• Vendor: A vendor is responsible for providing goods or
services necessary to conduct a program or project, but
is not responsible for the results of the program or
project. A vendor:
Provides goods and services, as specified by
purchase order or contract.
Provides goods and services that are ancillary to the
operation of the program.
Provides similar goods or services to many different
purchasers.
Competes with other vendors providing similar goods
or services.
In summary, a vendor is not responsible for the results of
a program or project.
See prime recipient.
See awarding entity.
See administrative agency.
See expending agency.
See pass through agency.
room rate
The amount charged for a hotel room before the addition of any
other charges such as taxes, parking, resort fees, Internet
connection charges, utility surcharges, health club charges,
room service, minibar fees, etc.
cf. rack rate.
routing number
See RTN.
routing transit
number
See RTN.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
RTN
Routing Transit Number; a nine-digit bank code identifying the
financial institution upon which a financial instrument is drawn.
Rules
Another term for the Arizona Administrative Code.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-S-
SAAM
The State of Arizona Accounting Manual.
SAI
State Application Identifier; a unique, eight-character,
alphanumeric designation assigned by GFR to each grant
application submitted by an agency.
salary
Generally interchangeable with wages, though the latter is
generally associated with hourly compensation, while salary
implies a fixed level of annual remuneration.
salvage value
The presumed or estimated value of a capital asset at the end of
its useful life.
sale
The delivery of some good or service in exchange for payment.
When dealing with payment cards, a sale occurs when a
merchant receives authorization to charge a cardholder’s
account.
SAM
See System for Award Management.
same family
Two employees are said to be of the same family if the
relationship of one to the other is one of the following: spouse,
child (natural, adopted, step or foster), parent (natural, adopted,
step or foster), brother, sister, grandchild, grandparent, brother-
in-law, sister-in-law, son-in-law, daughter-in-law, father-in-law,
mother-in-law, uncle, aunt, nephew or niece.
SCAF
Statewide Capital Asset Fund. A fund used to account for the
capital assets not accounted for in proprietary funds. The SCAF
is similar in many respects to the General Fixed Assets Account
Group (GFAAG) that existed before the implementation of
GASB 34.
schedule
An explanatory or supplementary statement that accompanies
other financial statements.
An accountant’s or auditor’s work paper.
A written enumeration or detailed list in an orderly form.
Schedule of
See SEFA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Expenditures of
Federal Awards
scheduled State
pay
The amount of compensation an employee would have earned
and been paid had he worked the hours he would have been
scheduled to work were he not activated under the NDMS.
SECC
State Employees Charitable Campaign; a charity drive,
authorized by executive order, which seeks donations from
State employees to support an assortment of benevolent
organization.
secondary
employing agency
An agency that is not the employee’s principal employer but
which uses the services of an employee.
section
In AFIS, a centrally defined constituent part of an agency.
In SAAM, a collection of documents containing similar topics.
secure email
A method of electronic transmittal that encrypts the email
message and all attachments at the time of transmission and
decrypts it upon receipt. Email is secured by typing the word
“SECURE” (without the quotes) in the subject line of the email.
SEFA
Schedule of Expenditures of Federal Awards. A report that lists
total expenditures for each Federal financial assistance program
as identified in CFDA. The SEFA is prepared annually by the
GAO.
A list of the various Federal programs under which a
governmental entity has expended awards during the entity’s
fiscal year.
security
The general state of reduced risk or the processes related to the
mitigation of risk.
segregation of
duties
An important internal control concept that requires more than
one person to complete a given task; in other words, when
appropriate segregation of duties is in place, no individual will
have complete control of a transaction from initiation to
completion.
self-move
A situation in which an employee moves his own household
goods. Self-moves can involve the use of personally owned,
leased or rented transportation equipment.
sensitive
A term relating to certain information that, while not confidential
as a matter of law (including A.R.S. § 41-725), possibly should
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
not be released to the public because it may result in adverse
consequences to the State. Sensitive data might include, for
example, information relating to physical or information security,
information that may affect the outcome of a legal action in
which the State is involved, or information related to internal
control weaknesses.
separation from
State service
See termination of employment (RASL).
separation of duties
See segregation of duties.
service fee
A variable fee charged by an agency for its accepting a credit
card for payment.
See credit card.
cf. convenience fee.
cf. discount fee.
cf. processing fee.
settlement date
When dealing with credit cards, the date upon which funds
associated with a particular transaction are actually
electronically transferred to an agency’s credit card bank
account. The settlement date, depending upon the franchiser
and other factors, generally ranges from no less than one to as
many as four business days after the transaction date.
seriously
incapacitating
For purposes of donations of annual leave, an illness, injury or
disability, certified by a licensed health care professional, that is
caused by pregnancy or childbirth and involves:
• In-patient care, or
• Continuing treatment.
settlement
transaction
The monthly payment made by an agency to the State P-Card
contractor to settle its balance due.
shall
See must.
shared minutes
plan
Also known as a family plan. A wireless plan under which a
number of persons share communal minutes, data volume, etc.
This may result in lower per individual costs than might be
attained by other arrangements.
shared revenue
Revenue levied by one governmental unit but apportioned and
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
redistributed with one or more other governmental units.
short post-close
period
The Fiscal Year-End Closing Instructions memorandum
contains two cut-off dates related to vendor claims, vendor
payments, transfers and adjustments following the close of the
fiscal year. The first of these dates chronologically ends what is
referred to as the short post-close period. The short post-close
period generally ends about one week after the last day of the
preceding fiscal year.
See post-close period.
cf. long post-close period.
short-term
Generally referring to financial matters resolved within one year.
In the context of continuity of operations, Of an indefinite but
relatively brief period immediately after an interruption event.
Depending upon context and circumstance, a short-term effect
might range between three (3) days and two (2) weeks.
short-term debt
Debt that is due and payable within one year.
should
An auxiliary verb that expresses what ought to be done unless a
compelling reason exists not to do it. Generally, that compelling
reason should either be self-evident or well documented.
sick leave
Any approved, compensated period of absence granted to an
employee because of injury, disability, illness, or examination or
treatment by a licensed health care practitioner.
signal carrier
The commercial enterprise providing wireless communication
service.
signature
A depiction of someone’s name, which can take many formats:
wet (scripted by hand in ink), handwritten (executed by hand,
but not necessarily wet), digital, digitized, electronic, etc.
The function of a signature is evidential: it is to give evidence of
the signer’s understanding and concurrence with what is signed.
simplified
acquisition
threshold
“Simplified acquisition threshold” means the dollar amount
below which a non-Federal entity may purchase property or
services using small purchase methods. Non-Federal entities
adopt small purchase procedures in order to expedite the
purchase of items costing less than the simplified acquisition
threshold.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
simulacrum
An image or representation of something; an image of a
signature bearing only superficial semblance to a person’s
actual signature.
Single Audit
An audit conducted under the provisions of the Single Audit Act.
Single Audit Act
A law designed to improve the management of Federal funds
provided to state and local governments. The Single Audit Act,
enacted by the Federal Government in 1984, standardized audit
requirements for state and local governments that receive and
use Federal financial assistance programs. A Single Audit
encompasses, among other activities, an examination of a
recipient’s financial statements.
single point of
contact
The entity serving as the coordinator or focal point of information
concerning an activity or program. For purposes of reporting
upon much Federal grant activity, GFR is the single point of
contact for Arizona State Government.
single purchase
limit
The spending limit imposed on a cardholder for an individual
purchase transaction. This limit is set by the Agency up to a
maximum of five thousand dollars ($5,000.00), including tax and
transportation costs.
SLAPR
See LAPR.
SLTLF
Statewide Long-Term Liability Fund. A fund used to account for
long-term debt not accounted for in proprietary funds. The
SLTLF is similar in many respects to the General Long-Term
Debt Account Group (GLTDAG) that existed before the
implementation of GASB 34.
smart phone /
smartphone
A device that combines a cell phone with a handheld computer.
Social Security
Administration
See SSA.
Social Security
Number
See SSN.
software
The intangible component of any information technology
system; the collection of programmatic instructions employed to
direct or manage the operation of a computer and the data
collected, retained or manipulated by such instructions.
software license
A legal instrument governing the use or redistribution of
software.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
SOS
Arizona Secretary of State; an elected official of Arizona State
Government and chief executive officer of the OSS.
SOV
State-owned vehicle. An automobile or other conveyance owned
by any State agency. Many SOVs are Fleet Vehicles, which are
titled to the ADOA.
special revenue
fund
A fund established to collect money that must be used for a
specific project or purpose.
specified position
For ACR purposes, a position, the duties of which are performed
by a reemployed or contracted retiree, when such position, if
filled by an employee, would be characterized by the employer
and the employee making contributions to the Plan at the
normal contribution rates. When a specified position is filled by
a reemployed retiree or a contracted retiree, the retired member
makes no contributions to the Plan, while the employer is
required to make contributions to the Plan at the ACR.
special purpose
equipment
“Special purpose equipment” means equipment which is used
only for research, medical, scientific, or other technical activities.
Examples of special purpose equipment include microscopes,
x-ray machines, surgical instruments, and spectrometers.
spending authority
An agency or program’s legal capacity to spend money.
Spending authority is limited in amount, duration and purpose.
SPMO
Arizona Department of Administration, Surplus Property
Management Office.
SPO
Arizona Department of Administration, State Procurement
Office.
SPOC
See Single Point of Contact.
SPRM
State Surplus Property Reference Manual, a publication of the
SPMO that sets forth policies and procedures for correctly
disposing of property belonging to the State of Arizona.
SPS
See State Personnel System.
SSA
Social Security Administration; an department of the Federal
Government that assigns Social Security Numbers; administers
the retirement, survivors, and disability insurance programs
known as Social Security; and administers the Supplemental
Security Income program for the aged, blind, and disabled.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
SSN
Social Security Number; an identifier issued to individuals by the
SSA used for the administration of taxes and government
benefits.
Stafford Act
Title 42, United States Code, §§ 5121-5207; the Robert T.
Stafford Disaster Relief and Emergency Assistance Act, Public
Law 93-288, as amended. The Stafford Act is the statutory
authority for most Federal disaster response activities in general
and for the National Disaster Medical System in particular.
standard
reimbursement
When referring the wireless communication devices, a fixed,
monthly amount paid to an employee to wholly or partially
subsidize the use of an employee-owned wireless device.
standard workweek
A workweek of five (5) days and forty (40) hours, beginning at
8:00 a.m., Monday, and ending at 5:00 p.m., Friday.
For differential pay purposes, the standard workweek is, in
essence, a computational fiction, used for the purpose of
providing a common base to compare earnings from different
sources.
start date
The first date of an employee’s employment with the State for
which he receives compensation.
State
The State of Arizona Government.
State Application
Identifier
See SAI.
State banking
contract
A contract negotiated with a financial institution by the OST,
under the authority of A.R.S. § 35-315, to provide banking
related services for State government.
State Comptroller
A chief financial officer of the State of Arizona and principal
executive of the GAO.
State-contracted
vehicle
A vehicle provided by a State contractor (Enterprise Rent-A-Car
at the time of publication) for in-state travel. The State contract
does not apply to out-of-state use of vehicles that may be
provided by the State contractor.
State employee
For the purpose of the RASL program, an officer or employee of
an agency or university that contributes regularly to the RASL
program as prescribed by A.R.S. § 38–616.
State Employees
Charitable
See SECC.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Campaign
State employment
Employment with the Government of the State of Arizona.
For the purpose of the RASL program, employment with an
agency or university that contributes regularly to the RASL
program as prescribed by A.R.S. § 38–616.
State employment
holiday
One of the ten days per calendar year, as defined by A.A.C.
R2-5A-B601, an employee is entitled to be absent from work
with pay.
State-issued
wireless device
A wireless device owned by the State but issued to an employee
to be principally used in support of State business.
State P-Card
contractor
See P-Card contractor.
State pay period
The cycle of two calendar weeks for which State workers are
compensated. Though exceptions exist for overtime and in the
cases of certain workers engaged in public safety activities, a
typical State pay period consists of eighty working hours.
State Personnel
System
The most extensive of the State’s personnel systems.
State policy
Any statewide directives issued by the ADOA. These can
involve accounting policies, personnel policies, procurement
policies, etc. They are often a combination of pronouncements,
rules and statutes.
State Portal
A concentric World Wide Web site available for use by State
agencies, administered by ASET. The State Portal provides a
technical infrastructure enabling credit card processing,
integration with AFIS, and many other components.
State Risk
Management
See Risk Management.
State servicing
bank
The bank with which the OST maintains a contract to provide
banking services that may include the processing of credit card
transactions.
State Travel Policy
Any authoritative publication of the State of Arizona that deals
with travel. State travel policy includes those sections of the
Arizona Revised Statutes, the Arizona Administrative Code and
the SAAM as well as any correspondence, news articles or
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
memoranda dealing with travel matters originating in the GAO.
State Treasurer
An elected official and principal executive of the OST.
statement of
activity
A statement of account, in any medium, furnished by the State
P-Card Contractor that issued the P-Card.
Statewide Cost
Allocation Plan
The documentation identifying, accumulating, and allocating the
State’s central service costs (based on allowable costs of
services provided to the departments and agencies of State
government).
A method of determining the cost of a State’s shared general
and administrative services to be recovered from Federal
funding sources.
Statewide Capital
Asset Fund
See SCAF.
statewide Travel
Card Program
administrator
The employee(s) within the GAO designated to assist Agency
Travel Card Program Administrators in the coordination of their
respective agencies’ Travel Card Program activities.
status
For purposes of relocations, status refers to whether an
employee is a current employee or a newly hired employee at
the commencement of his relocation.
statute
A written law passed by a legislative body.
Statute
A reference to one or more articles, sections, chapters or
paragraphs contained in the Arizona Revised Statutes.
stewardship
resource
A tangible or intangible resource, either capitalized or expensed,
that because of its nature (e.g., a handgun kept by a law
enforcement unit), intrinsic value (e.g., exceeding the
capitalization threshold for a tangible asset), or its relatively high
value compared to its transportability and concealability (e.g., a
laptop computer) that should, to the extent practicable, be
inventoried, tracked and protected from damage or loss. In the
case of an intangible resource, that which is safeguarded might
be a physical device upon which the intangible resource is
stored (as a disk is used to store a copy of a computer
program).
See and cf. inventoriable resource.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
storekeeper
A person who has charge of or operates a facility in which
supplies or other inventories are kept.
storeroom
A facility or location in which supplies or other inventories are
kept.
straight-line method
A way of computing depreciation or amortization. The straight-
line method recognizes the reduction of a capital asset’s value
equally over all the months of its useful life.
straight time
The regularly established working time of an employee during a
workweek. In the case of a nonexempt employee, straight time
generally refers to the first 40 hours worked in a workweek and
the pay rate applicable to such time worked.
The straight time pay rate is the rate of pay earned absent any
overtime premium.
subaward
An award provided by a pass-through entity to a subrecipient for
the subrecipient to carry out part of a Federal award received by
the pass-through entity. It does not include payments to a
contractor or payments to an individual that is a beneficiary of a
Federal program. A subaward may be provided through any
form of legal agreement, including an agreement that the pass-
through entity considers a contract.
subcontract
A contract made between an entity acting in the role of prime
contractor and an entity filling the role of subcontractor.
subfund
An agency-level transaction identifier used by AFIS.
subfund custodian
An individual authorized by the agency head to administer
portions of the revolving fund in accordance with A.R.S. § 35-
193. The sub-fund custodian must report to the fund custodian
at least monthly.
subfund element
An agency specific sub-fund identifier used in AFIS.
subject employee
In the context of SSN verification, the employee about whom a
verification inquiry, requesting additional or corrected
information, is made.
subtask
In AFIS, the task and subtask elements are used to represent
the OSPB Statewide Master List of Government Programs and
Sub-Programs.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
subgrantee
The government or other legal entity to which a sub-grant is
awarded and that is accountable to the prime recipient for the
use of the funds provided.
See subrecipient.
subrecipient
A non-Federal entity that receives a subaward from a pass-
through entity to carry out part of a Federal program; but does
not include an individual that is a beneficiary of such program. A
subrecipient may also be a recipient of other Federal awards
directly from a Federal awarding agency.
subject amount
For ACR purposes, that amount to which the ACR shall be
applied in computing the alternate contribution. The method in
which the subject amount is derived differs according to whether
it relates to a reemployed retiree, a contracted retiree or a
leased retiree.
subsidiary account
One of a group of related accounts that support, in detail, the
summary totals in a control account.
substantial interest
Any pecuniary or proprietary interest, either direct or indirect,
other than a remote interest.
substantive
Having practical importance, value or effect; basic, essential or
fundamental; substantial; material.
supplies
For Federal grant purposes, “supplies” means all tangible
personal property other than equipment. A computing device is
a supply if the acquisition cost is less than the lesser of the
capitalization level established by the non-Federal entity for
financial statement purposes or $5,000, regardless of the length
of its useful life.
supply
A quantity of something on hand or available for use to support
operations.
suspense account
An account that temporarily contains charges or credits pending
the determination of the proper account or accounts to which
they should be posted.
suspense fund
A fund established to account separately for certain receipts
pending their distribution to another fund.
SWCAP
See Statewide Cost Allocation Plan.
sweep account
See ZBA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
System for Award
Management
The System for Award Management (SAM) is the Official U.S.
Government system that consolidated the capabilities of
CCR/FedReg, ORCA, and EPLS. There is NO fee to register for
this site. Entities may register at no cost directly from this page:
https://www.sam.gov/portal/SAM/#1. User guides and webinars
are available under the Help tab.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-T-
table
A data structure that is comprised of a series of columns and
rows.
TAFS
Treasury Appropriation Fund Symbol. The components of a
TAS—allocation agency, agency, main account, period of
availability and availability type—that directly correspond to an
appropriations account established by Congress.
tangible
Possessing physicality; perceivable to the sense of touch.
tangible asset
A tangible resource that, because of its nature and value, is
capitalized.
tangible betterment
A capitalized tangible betterment. An enhancement made to a
tangible asset that cannot be categorized as a building
improvement, land improvement or leasehold improvement. An
example of a tangible betterment would be a material,
substantial upgrade to a piece of machinery that increases the
machine’s usefulness or extends its useful life.
tangible resource
A tangible resource is a resource that has a physical substance
and has a useful life that extends beyond a single fiscal year.
Depending upon its nature and value, a tangible resource is
treated, for accounting purposes, either as an expensed tangible
or as a tangible asset.
TAS
Treasury Account Symbol. A code, originating with the OMB,
that identifies Federal funding sources. It is comprised of a two-
character agency code, the four-character account code, and if
applicable, the three-character sub-account code.
The account identification codes assigned by Treasury to
individual appropriation, receipt, or other fund accounts.
task
In AFIS, the task and sub-task elements are used to represent
the OSPB Statewide Master List of Government Programs and
Sub-Programs.
taxable income
Salary and other amounts paid directly or on behalf of an
individual that are subject to Federal and State income tax, and
Federal and State employment taxes.
taxi, commuter bus,
The actual reasonable cost of fares for these and other types of
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
and airport
limousine expense
transportation taken by the traveler between: 1) the traveler’s
home and airport or station; 2) the airport or station and the
traveler’s temporary lodging, 3) the traveler’s temporary lodging
and the location of a business meeting, conference, or
temporary duty post, and 4) the lodging or temporary post, to a
location for meals, if meals are not available within a reasonable
distance of the lodging facility or duty post.
Taxpayer
Identification
Number
See TIN.
TC
Transaction code; a code required for recording financial
transactions in the old AFIS. TCs have been replaced by event
types in the new AFIS.
telephone and
communication
expense
The actual cost of business calls while on a business trip that
includes business communication charges and Internet
connection costs when documented by receipts.
temporary account
A temporary account is a general ledger account that begins
each accounting year with a zero balance. At the end of the
accounting year any balance in the account will be transferred to
another account. This is referred to as closing the account.
Examples of temporary accounts are revenue sources and
expenditure objects.
Temporary accounts are also referred to as nominal accounts.
termination
For Federal grant purposes, “termination” means the ending of a
Federal award, in whole or in part at any time prior to the
planned end of period of performance.
termination of
employment
For purposes of RASL, an event coincident with the last day of
employment with a RASL–participating State agency or
university. For RASL eligibility, termination may be due to
voluntary or involuntary reasons, including death. “Termination
of employment,” “separation from State service” and ‘termination
from State service” have the same meaning for this Program.
theft
The act of taking something from someone unlawfully. An
example of theft is taking home a printer belonging to the
agency and keeping it for personal use.
third-party in-kind
contributions
For Federal grant purposes, “third-party in-kind contributions”
means the value of non-cash contributions (i.e., property or
services) that:
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
• Benefit a federally assisted project or program; and
• Are contributed by non-Federal third parties, without
charge, to a non-Federal entity under a Federal award.
thirteenth month
See 13
th
month.
thumb drive
See flash drive.
time off
For purposes of employee relocations, time off is time for which
an employee is compensated and during which an employee
would normally be present at his duty post performing the
functions related to his employment but that may, if authorized
by agency management, be used to effect his relocation.
time record
The official record of hours for which an employee is to be paid.
When applicable, it should include a total of hours worked or
leave taken, by day, for a given pay period, and include the
dated signatures—actual or electronic—of the employee and the
employee’s supervisor.
time references
Depending upon context, times refer to Arizona Standard Time,
the time at an employee’s primary duty post, or the time of the
zone in which a traveler finds himself.
TIN
Taxpayer Identification Number; a code used by the IRS in the
administration of tax laws. It is issued either by the SSA or by
the IRS and can be either an individual’s SSN or an entity’s
FEIN.
TMS
See Travel Management System.
total benefits
eligible payroll
For purposes of RASL, gross wages paid from all funding
sources, including but not limited to the State General Fund,
Federal monies, special revenue funds, intergovernmental
revenue monies, trust funds and other payroll sources.
Training Guide
One of a series of training publications issued by the GAO
designed to help users learn to perform certain tasks in AFIS
and other statewide automated systems. These may be found
online at https://gao.az.gov/trainingevents/training-resources.
transaction
A distinct business event that affects an entity’s financial
position or results of operations.
transaction amount
The total amount due to the State for any goods, services,
permits, licenses, fees, fines, levies, taxes, or anything else of
value. When dealing with credit card transactions, this amount
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
does not include a convenience fee that may be imposed by an
authorized agent on behalf of a State agency.
transaction code
See TC.
transaction date
When dealing with the State’s acceptance of payment cards, the
actual date upon which a credit card transaction occurred. This
date differs from a transaction’s settlement date.
transaction fee
When dealing with the State’s acceptance of payment cards, the
sum of the discount fee and the processing fee, but not the
convenience fee.
transaction type
A code assigned by the Federal government that identifies the
nature of grant or contract related transactions.
transfer
The movement of resources between funds and/or agencies.
See interagency transfer.
See intra agency transfer.
transit card
A card issued to State employees that can be used to
electronically pay a discounted fare for local transportation in the
Phoenix metropolitan area. The amount due from the employee
is deducted from future pay checks.
Transparency
Website
The comprehensive, public, online database of receipts and
expenditures mandated and described by A.R.S. § 41-725.
transportation
expense
The actual cost of transportation by airplane, train, bus, or car
between a traveler’s residence and temporary duty post. If the
traveler is traveling free as a result of a frequent traveler award
or similar program, or the traveler is riding as passenger in a
vehicle, the transportation expense is zero.
See local transportation.
travel
To go from one location to another on official business on behalf
of the State.
Travel begins when the traveler leaves his residence or duty
post, whichever occurs last, and ends when he returns to his
duty post or residence, whichever occurs first.
cf. compensable time.
cf. travel time.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
travel advance
Money prepaid to a traveler for expenses yet to be incurred.
travel card
The State contracted credit accounts relating to travel. The
Travel Card Program extends to include both the ETC and the
CTA.
Travel Card
Program
The system of administering State contracted credit accounts
relating to travel. The Travel Card Program extends to include
both the CTA and the ETC.
Travel Card
Program
Administrator
The employee(s) designated to coordinate all Travel Card
Program activity at the agency level.
Travel Card
Program Contractor
The vendor with which the State has contracted to provide both
CTA and ETC travel account services.
travel claim
A document, generally filed by an employee, evidencing the
propriety of transactions related to travel for which
reimbursement is sought.
Travel Hub
The component of the Travel Management System into which
travelers enter their travel claims.
Travel Management
System
The statewide automated system for entering and approving
travel claims. The Travel Management System numbers the
Travel Hub among its components.
Travel Policy
See State Travel Policy.
travel status
For purposes of determining travel status, the traveler must be
on official State business.
For travel that is entirely conducted by an individually operated
motor vehicle, travel begins when the traveler leaves his
personal residence or duty post, whichever is later, and ends
when the traveler returns to his personal residence or duty post,
whichever occurs first.
For travel that involves a common carrier (i.e., airplane or inter-
metropolitan area train or bus), travel status is deemed to begin
the two (2) hours before the scheduled departure of the
common carrier or the time of arrival at the common carrier
terminal, whichever is later.
On the day of return from an overnight trip, travel status is
deemed to begin at midnight at the place where the traveler
begins his return trip.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Generally, to be eligible for lodging and meal reimbursement,
the traveler must travel outside a radius of 50 miles from the
traveler’s personal residence and duty post. A traveler may be
eligible for a partial day meal reimbursement (less than 18 hours
in travel status) even if lodging is not required.
When determining whether an employee is in travel status,
distance shall be measured using the most practical direct route
not as the crow flies.
Not all travel time is compensable time (See SAAM 5060).
An employee meeting the criteria for long-term subsistence (See
SAAM 5035) will be reimbursed accordingly. Travel between
one’s place of lodging and one’s duty post while meeting the
criteria for long-term subsistence is commuting and is to be
treated as such (See SAAM 5061).
An employee is not in travel status while commuting from home
to the employee’s assigned office and returning home,
regardless of the distance or length of time of that commute.
See most practical direct route.
See as the crow flies.
cf. compensable time.
travel time
See travel status.
traveler
An individual, generally an employee, who is in travel status.
Treasury
U.S. Department of the Treasury.
Treasury
Appropriation Fund
Symbol
See TAFS.
Treasury Account
Symbol
See TAS.
Treasury-State
Agreement
See TSA.
trial balance
A list of the balances of the accounts in a ledger; if the total of
debits equals the total of credits or their net balance agrees with
a control account, the ledger from which the figures are taken
are said to be in balance.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
TRIRIGA
A statewide software application used for facilities management.
trust
An arrangement under which assets are held or managed by
one entity on behalf of or for the benefit of another entity.
trust fund
A fund used by a governmental unit to account for assets held in
trust for some other entity.
trustee
One who manages a trust.
trustworthy
In the context of electronic signatures, electronic records and
electronic transactions, electronic processes and electronic
systems, trustworthiness has the characteristics of being:
consistent, complete, accurate, preserved and non-repudiable.
TSA
An annual agreement between Arizona and the FMS to set forth
terms and conditions for implementing the CMIA.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-U-
ultimate parent
legal entity name
The name of the ultimate parent of the awardee or recipient.
Currently, the name is from the global parent DUNS® number.
ultimate parent
unique identifier
The unique identification number for the ultimate parent of an
awardee or recipient. Currently the identifier is the 9-digit
number maintained by Dun & Bradstreet as the global parent
DUNS® number.
unappropriated
budget surplus
A condition under which a fund balance as of the close of the
previous fiscal year is not included in the annual budget.
unfavorable credit
card adjustment
An AFIS transaction processed by the OST indicating a deposit
shortage or adjustment for credit card transactions.
uniform allowance
An advance payment to employees for allowable uniform
expenses.
Uniform Guidance
OMB’s Uniform Guidance on Assistance Awards. The major
revision to all previous OMB circulars governing reimbursable
Federal awards, combining them into a single document. The
Uniform Guidance is codified as 2 CFR 200.
The OMB Circulars that have been superseded by the Uniform
Guidance are: A-21, A-87, A-102, A-110, A-122 and A-133; of
these A-87 (cost principles), A-102 (administrative
requirements) and A-133 (audit requirements) applied to states,
local governments and Indian Tribes.
unit
An operational entity, frequently an element or functional
constituent of a larger entity.
University
Arizona State University, Northern Arizona University, University
of Arizona.
unliquidated
obligations
For Federal grant purposes, “unliquidated obligations” means,
for financial reports prepared on a cash basis, obligations
incurred by the non-Federal entity that have not been paid
(liquidated). For reports prepared on an accrual expenditure
basis, these are obligations incurred by the non-Federal entity
for which an expenditure has not been recorded.
unobligated
The cumulative amount of budget authority that remains
available for obligation under law in unexpired accounts at a
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
balance
point in time. The term “expired balances available for
adjustment only” refers to unobligated amounts in expired
accounts.
For Federal grant purposes, “unobligated balance” means the
amount of funds under a Federal award that the non-Federal
entity has not obligated. The amount is computed by subtracting
the cumulative amount of the non-Federal entity's unliquidated
obligations and expenditures of funds under the Federal award
from the cumulative amount of the funds that the Federal
awarding agency or pass-through entity authorized the non-
Federal entity to obligate.
untimely filed travel
claim
A travel claim filed later than required by State Travel Policy.
update category
One of the following types of notices one may receive from the
GAO Website dealing with various information and activities that
are of potential interest to State personnel and others.
• Arizona Financial Information System (AFIS)
• CFO Meetings & Communications
• GAO Financial Reporting
• GAO Policy & Procedures
• GAO Projects Updates
• GAO Training and CPE Events
• Statewide Payroll and Related Information
• Travel Policies & Procedures
These categories may change from time-to-time, depending
upon needs and circumstances.
Every agency must have at least one person who subscribes to
GAO Policy and Procedures updates.
US / U.S.
United States.
USASpending.gov
USAspending.gov is the publicly accessible, searchable website
mandated by the Federal Funding Accountability and Transparency
Act of 2006 to give the American public access to information on
how their tax dollars are spent.
USDOL
See U.S. Department of Labor.
U.S. Department of
Labor
That agency of the Federal Government whose mission is to
foster, promote, and develop the welfare of the wage earners,
job seekers, and retirees of the United States; improve working
conditions; advance opportunities for profitable employment;
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
and assure work-related benefits and rights.
useful life
The estimated period during which a capital asset will be of
economic benefit. In the case of most tangible assets, that
useful life is indirectly related to the physical deterioration or
obsolescence of the underlying asset; in the case of intangible
assets and certain tangible assets, e.g., leasehold
improvements, that useful life is either directly related to the
legal period of its economic benefit or indirectly related to the
underlying asset’s obsolescence. Renewal periods can be
included as part of the useful life if the contract is likely to be
extended and the extension will maintain requisite service
levels. The consent and intent of the third party need to be
considered when contemplating the extension of a useful life
beyond the initial contract term.
user
One granted access to or having the ability to perform certain
functions in a software system such as ProcureAZ.
cf. authorized user
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-V-
valid public
purpose
The use of public monies in a manner consistent with relevant
Statutes, Rules and policies and in a way that does not promote
the purely private or personal interests of any individual.
VAP
See Vehicle Accident Packet.
vehicle
A motorized conveyance used primarily for personal ground
transport. The term vehicle as used herein does not include
heavy or special equipment such as bull dozers, cranes, trucks,
ambulances, etc.
Vehicle Accident
Packet
A packet of information, located in the glove compartments of
state-owned vehicles, concerning what to do if an authorized
driver is involved in an accident when operating an SOV..
vendor
Also known as a contractor; an entity that receives a contract to
provide goods or services. Frequently the terms vendor or
contractor are used in connection with the disbursement of
Federal financial assistance funds from a grantee.
An entity that, or a person other than an employee who,
furnishes goods or services in exchange for payment.
A vendor is responsible for providing goods or services
necessary to conduct a program or project, but is not
responsible for the results of the program or project. A vendor:
provides goods and services, as specified by purchase order or
contract; provides goods and services that may be ancillary to
the operation of a program; provides similar goods or services to
many different purchasers; and competes with other vendors
providing similar goods or services. In summary, a vendor is not
responsible for the results of a program or project.
See credit card.
See Payment Card Industry.
verb
A word that functions to express action, a state, or a relation
between two things.
verification inquiry
An inquiry made of an employer by the SSA concerning a given
employee’s data.
verification
A response made to a verification inquiry.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
response
viz.
Namely; that is to say; to wit; (used especially to introduce
examples, details, explanations, etc.). It is an abbreviation of
the Latin adverb videlicet.
voice service
A wireless service for which the signal carrier does not charge
an additional fee for high volume and/or high speed
transmissions. Such service is generally limited to voice
transmissions, texting, limited access to websites, and
infrequent use of email. Voice service is generally billed by
increments of time used rather than volume of data transmitted.
voided check
A check rendered null and void for any purpose.
voluntary
committed cost
sharing
For Federal grant purposes, “voluntary committed cost sharing”
means cost sharing specifically pledged on a voluntary basis in
the proposal's budget or the Federal award on the part of the
non-Federal entity and that becomes a binding requirement of
Federal award.
volunteer
One who provides services without the expectation of
compensation other than reimbursement of costs incurred.
voucher
A form used to authorize or verify the particulars of a
disbursement.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-W-
wage
Generally interchangeable with salary, though the latter is
generally associated with annual compensation, while a wage
implies an hourly basis of annual remuneration.
WAN
Wide Area Network.
warrant
An instrument authorizing payment to a designated payee upon
availability of funds.
waste
The loss or misuse of State resources that results from deficient
practices, system controls, or decisions. An example of waste is
not taking advantage of an available prompt pay discount.
web-based medium
A medium by which credit card transactions are conducted over
the Internet, administered by an authorized agent, but not
including transactions conducted using the State Portal.
website
A group of programs, graphics, screens, documents and data
maintained on the World Wide Web for a particular purpose and
regarded as a single entity.
whole-month
convention
In computing depreciation and amortization, the practice of
treating an asset as having been in service for an entire month,
irrespective of which day of the month the asset is actually
placed in service.
wireless device
A wireless device is any piece of equipment that can transmit
signals using an internal radio. The term wireless device
includes cellular telephones and mobile phones as well as any
portable equipment that supports wireless voice and/or data
telecommunications by any means and bearing any brand
name. Wireless devices may include, but are not limited to:
mobile Internet and e-mail devices, wireless network interface
devices and cards, smart phones, multimedia phones,
BlackBerry® devices, Droids, iPhones, pagers, personal digital
assistants, wireless routers, palm top computers, tablet
computers, hand held computers, etc.
wireless plan
The agreement, entered into between the signal carrier and the
user, that sets forth the terms of use, such as number of
monthly minutes allowed, per minute charges that relate to voice
and data transmissions, etc.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
work of art
An aesthetically pleasing creation—such as a painting or
statue—the value of which is judged separately from any
utilitarian considerations.
workflow
An online routing and approval process in the new AFIS.
working condition
fringe benefit
A benefit, related to the employer’s business, offered to an
employee by his employer, the value of which is excludable from
the employee’s income for tax purposes.
A benefit which, if an employee were to incur it, would qualify for
itemization as an unreimbursed employee expense—as
described in IRS Publication 529, Miscellaneous Deductions
(www.irs.gov/publications)—on the employee’s Federal income
tax return. Under this definition, educational costs qualify for
itemization if the education either 1) improves or maintains skills
required by the current job or 2) is required to maintain one’s
salary, status or position. Even if one or both of the preceding
conditions are true, educational expenses are not deductible if
the education under consideration is either 1) needed to meet
the minimum requirements to qualify for one’s current
occupation or 2) is part of a program that may qualify one for a
new trade or business.
worklist
In the new AFIS, a list of documents that have been routed to a
user for approval or review.
workweek
A workweek is a fixed and regularly recurring period of 168
hours, or 7 consecutive 24-hour periods. The workweek does
not have to coincide with the calendar week, but instead it may
begin on any day of the week and at any hour of the day. The
workweek is the basis on which determinations of employee
coverage, the application of most exemptions, and compliance
with the wage payment requirements of the FLSA are made.
Once the beginning time of an employee’s workweek is
established, it remains fixed regardless of the hours the
employee is scheduled to work. However, the beginning of the
workweek may be changed if the change is intended to be
permanent and is not designed to evade the overtime
requirements.
As established in the Personnel Rules, the State’s workweek is
the period of 7 consecutive days starting Saturday at 12:00 am
and ending Friday at 11:59 pm.
World Wide Web
The complete set of websites and webpages connected by the
Internet.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-X-
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-Y-
Yellow Book
See GAGAS.
YES / Y.E.S.
Your Employee Services; an employee self-service web portal
maintained by the Arizona Department of Administration. The
ETE application is available via YES.
Your Employee
Services
See YES.
State of Arizona Accounting Manual
Section
95
Lists
Issued
Topic
05
Glossary
Page
Term
Definition
-Z-
ZBA
Zero balance account. A checking account in which a balance
of zero is maintained by automatically transferring funds from a
master account in an amount only large enough to cover checks
presented or, conversely, transferring funds to a master account
when the balance of the checking account is greater than zero.
An account, the balance of which is automatically adjusted
(increased or decreased) to zero on a daily basis. The amount
of this adjustment is the net of all of the day’s activities—
deposits, charges, chargebacks, etc. This adjustment is brought
about by transferring monies to or from the State’s servicing
account.
zero balance
account
See ZBA.