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
EDB	Employee Data Base
Effort	Effort is the portion of time spent on a particular activity expressed as a percentage of the individual's total activity for the institution. Effort reporting certifications are processed in the Effort Reporting System. Instructions, best practices, and FAQ are available on the Effort Reporting Help web site.
Effort Commitment	The portion of time committed to a particular activity expressed as a percentage of the individual's total activity for the institution. An effort commitment is that effort committed or promised prior to or at the start of the project. The effort commitment, stated as a percentage of a principal investigator's time in a grant application, is a real and binding commitment which must be tracked and reported to the sponsor.
Effort Report Coordinator	The Effort Report Coordinator is the equivalent of the former Personnel Activity Report (PAR) Coordinator. The person in this role will receive initial e-mail notifications of report availability. Detailed information on this role is available online in the Effort Reporting Roles resource.
Effort Reporting	The after-the-fact reporting that shows the actual effort that has been expended on a project. Effort reporting ensures that the effort commitments for each research award have been met. The new Effort Reporting System (ERS) is used to certify effort reports on an annual basis (see also Annual Phase-In Period).
Employee Data Base	Employee Data Base (EDB) is a module of the Payroll/Personnel System (PPS), in which information about an employee's relationship with the university, such as appointment, pay rates, and intended funding sources is entered.
Encumbrance	A firm commitment or obligation placed against funds of a department, in the form of purchase orders or agreements, to cover a later expenditure required when goods are delivered or services are rendered.
Endowment Funds	Funds for which a donor has stipulated, as a condition of a gift, that the principal is to remain intact and only the income from investment of the funds may be expended.
Endowment Income Fund	Fund where income earned on the endowment principal fund is transferred to. Endowment income is transferred from OP Financial Management Office to local campus in August of each year.
Endowment Principal Funds	Gifts to the university for which the donor has specified that only the earning can be expended (true endowment). Endowments are invested to maximize the rate of return and to provide for growth of the fund principal to keep pace with inflation while safeguarding the monetary value of the original gift or bequest.
Endowment Restriction Code	A five-digit number assigned to each endowment fund to specify restrictions (or the absence thereof) on the use of the income. These restrictions, which are stipulated by the donor or the Regents, relate to general use, specific purpose, and campus location.
Equipment	Generally, equipment is classified as a free-standing item having an acquisition value of $5000.00 or higher, and a normal life expectancy of one year or longer. See Policy and Procedure Manual, Section 350-65 for more information. Equipment can only be purchased on a Requisition (PR).
Exception Paid Employee	Exception Paid employees receive pay each pay period based on the information contained in the Employee Data Base (EDB). The department does not need to report time in order for the employee to be paid, but they can record adjustments or transfers of payroll expense without entering the information into the EDB. There is no direct relationship between being an Exception Paid employee and the employee completing a timesheet. A department could require an Exception Paid employee to complete a timesheet and they would then use that as backup to determine whether any adjustments to pay needed to be made.
Expanded Authorities	Permits granting agencies to waive certain "prior approval" restrictions and expand the postaward authority of grantee institutions to: (1) incur pre-award costs, (2) extend an assistance program, or (3) carry forward unobligated balances, unless specifically required by a Federal agency.
Expiration Date	The date signifying the end of the performance period.
Extension	An additional period of time given by the sponsor to an organization for the completion of work on an approved grant or contract. An extension allows previously allocated funds to be spent after the original expiration date.
Extramural Funds	Funds (not regularly budgeted) received under grants, donations, or contracts from sources (private, state, federal, etc. ) outside the university.

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