UCD 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

Mandatory Reviewer A trained person who provides a mandatory check for correctness and appropriateness of data entered into PPS/OPTRS within 48 hours of entry. This review also helps to ensure against the possibility of entries that could result in fraudulent payments or loss of university funds.

Mark-up For a recharge activity, a charge that is in excess of the direct and indirect costs of providing the good or service. A mark-up is only allowed for a sale to a non-university client.

Moving Expenses Reasonable costs of moving household goods and personal effects to a new residence. Such expenses also include the cost of travel to the university location for the individual and his/her immediate family. These expenses are incurred by a new appointee or by a current employee who transfers to a new university location.

Term	Definition
Mandatory Reviewer	A trained person who provides a mandatory check for correctness and appropriateness of data entered into PPS/OPTRS within 48 hours of entry. This review also helps to ensure against the possibility of entries that could result in fraudulent payments or loss of university funds.
Mark-up	For a recharge activity, a charge that is in excess of the direct and indirect costs of providing the good or service. A mark-up is only allowed for a sale to a non-university client.
Moving Expenses	Reasonable costs of moving household goods and personal effects to a new residence. Such expenses also include the cost of travel to the university location for the individual and his/her immediate family. These expenses are incurred by a new appointee or by a current employee who transfers to a new university location.

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