Glossary of Terms

Active Status
Graduate students who register every fall and every spring (i.e., continuously registered) are considered active.
Activities Preparatory to Research
Activities performed in anticipation of research or to establish the feasibility of research where access to information may be granted for the purpose of the review, but no identifying information may be taken away in any form from the health care component.
Actual Usage
Charges must be based on actual consumption of the product or service being provided, or other reasonable basis as approved by Internal Sales Compliance Office. A flat monthly fee that is assessed to a customer regardless of the level of service that is actually provided is not typically sufficient to meet this requirement.
Additional Environmental Assessment
Additional environmental assessments will include:
  • Determining the extent to which hazardous substances, pollutants, or contaminants are present
  • Characterizing for proper identification, handling and disposal potentially contaminated demolition debris.
  • Proposing clean up standards and the basis for those standards.
Additional Environmental Assessment Report
This document presents the results of a property investigation designed to determine if potential sources of contamination identified during the Phase I Environmental Site Assessment or Pre-Construction Environmental Assessment have resulted in a release or threatened release of hazardous substances, contaminants or pollutants to the soil, surface water and ground water on the property. Phase II Investigations will be performed in manner that is consistent with the ASTM E 1903 Guide for Environmental Site Assessments: Phase II Environmental Site Assessment Process.
Administrative Policy
Directives that mandate requirements of, or provisions for, members of the University community, including procedures to assist with their implementation. These directives may be system-wide, affect multiple campuses, or apply to one campus.
Adoption event

Adoption of a child up to 18 years of age who is adopted through public, private, domestic, international or independent means and who is not the stepchild of the adoptive parent.

Advance Account
An account established before the award process has been completed in order to facilitate administrative establishment of the project.
Advance Account Costs
Costs incurred on an advance account.
Affiliate members of the University are those individuals who provide a service for the University, but are not paid by the University.
Affirmative Action
A specific goal-oriented activity designed to enhance employment and business opportunities for minorities, women and disabled persons.
Affirmative Action Plan
Written, results-oriented narrative plan designed to remedy the effects of underutilization and past discrimination and meet the requirements of applicable regulations. First, a contractor or subcontractor conducts a self-analysis of all phases of its employment system to determine any discriminatory effects in employment practices. Then, they establish goals, timetables and other measures as appropriate.
Agency Fund DeptID
A type of fund held by the University of Minnesota, with the University acting as custodian or fiscal agent for an external party or organization. Money is deposited with the University for safekeeping, to be used or withdrawn by the depositor at will. These funds may be held on behalf of students, faculty, staff organizations, or some other third party. Examples include scholarship funds where the donor selects the recipient, and public financial aid funds are held until student accounts receivable are established.
Agency Questionnaire
A document that must be completed and used to evaluate whether a DeptID is setup in an agency fund within the University of Minnesota's Enterprise Financial System. This questionnaire is used to evaluate compliance with generally accepted accounting principles; consistency with the mission of the University of Minnesota; and initial determinant as to whether agency fund treatment is appropriate.
Airline Frequent Flyer Programs
Programs offered by individual airlines that award credits towards free or reduced price tickets or other benefits based upon the purchase of an airline ticket. Most major U.S. airlines have frequent flyer programs including Northwest Airlines, United Airlines, American Airlines, Delta Airlines, and Continental Airlines. Programs offered by non-airline entities, such as credit card companies, are not included within the definition of "Airline Frequent Flier Programs."
Alcoholic Beverage Sale
Any form of monetary exchange for alcohol including, but not limited to, an event registration fee, entry fee, beverage ticket, cash bar, etc. Fee does not need to be in direct exchange for the alcoholic beverage.
Alcoholic Beverage Service
Alcohol provided to attendees without monetary charge.
All- University Radiation Protection Committee (AURPC)
The U.S. Nuclear Regulatory Commission (NRC) and Minnesota Department of Health (MDH) licensing regulations require the existence of this committee. It is made up of two sub-committees: the Permit Review Subcommittee and the Human Use Subcommittee.
A disclosure of possible academic misconduct through any means of communication. The disclosure may be by written or oral statement or other communication to an institutional official or through the University's misconduct reporting hotline.
Allegation Assessment
The step in the process where the allegation is assessed to determine whether the policy applies and if it is sufficiently credible and specific to warrant review.
Allocable Costs
Cost of goods or services that are chargeable or assignable to a project or an activity based on the relative benefits received.
Allowable Costs

Costs that are (a) necessary and reasonable; (b) allocable to sponsored agreements under the principles and methods outlined in the Uniform Guidance ; (c) given consistent treatment through application of those generally accepted accounting principles appropriate to the circumstances; and (d) conform to any limitations or exclusions set forth in 2 CFR 200 or in the sponsored agreement as to types or amounts of cost items. (2 CFR 200.403).

Example: A piece of equipment required to conduct the study is an allowable cost to the project but entertainment costs are not.

Allowance for Uncollectible Accounts
An estimate of amounts that will likely not be collectible, intended to accomplish these two results: a) to charge the loss for accounts that provide to be uncollectible against the period that caused the loss; and b) to show the estimated realizable value of the customers’ accounts.
Annual Base Salary
The fixed compensation paid annually to an employee for performing specific job responsibilities. It does not include variable pay such as bonuses or incentive pay.
Annual Capital Improvement Budget
Part II of the University’s two-part capital program which authorizes individual projects to complete design and move into construction. The Annual Capital Improvement Budget is approved by the Board of Regents each year in June.