Extramural Accounting Glossary

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z List All Terms

Term	Definition
Debarment	Federal sanction which prohibits an entity from receiving federal funds for a specific period of time.
Department	A unit within a campus organizational hierarchy. Within the context of effort reporting, the term department is used in two ways: Home department versus department which "owns" the account or full accounting unit - The department which "owns" the account is the department which is translated from the account or full accounting unit. Each employee can have only one Home Department, and if the employee works for more than one department, the Home Department is determined using a campus-specific algorithm. In the Effort Reporting System (ERS) the Home Department is used for the purpose of identifying the ERS Coordinator who will receive initial e-mail notifications when Effort Reports are available. The second use of the term department identifies a relationship between an account or full accounting unit and the department to which that account belongs. With only rare exceptions, an account can belong to only one department. Each payment transaction which is included in the effort report calculation contains an account/full accounting unit. A translation from the account/full accounting unit identifies the department which is then used for purposes of security, access, and granting of roles, among other things.
Description of Service	A three character code used within the Payroll/Personnel System (PPS) to designate the Pay Type and Pay Category. Every appointment and distribution which is set up on the Employee Data Base (EDB) as well as every pay transaction which is processed contains a DOS code. Effort reports are generated using the actual payment transactions, and those payment transactions are selected for inclusion either by the DOS code or by an attribute of the DOS code, such as Pay Category, or Type Pay. DOS code information is available on the ERS: Line Item Detail screen in the Effort Reporting System.
Direct Costs	Those costs that can be identified specifically with a particular sponsored project or an instructional or institutional activity or with the provision of a particular good or service, and that can be directly assigned to the activity relatively easily with a high degree of accuracy.
DOS	Description of Service

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