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EIU Budget Office

Glossary of Banner and Budget Terminology

  • Activity Date: The date that a change was made in the Banner system.
  • Appropriated Funds: (Ledger 1) State appropriations and tuition income supported funds.
  • Base Budget: The official annual budget for an organization. Typically, this budget is carried over from year to year with usually only adjustments for elements like permanent salary adjustments.
  • Base Transfers (BD02/BD2): A base transfer is a permanent reduction or increase of budget authority for the current budget year and future years.(See “Non-Base Transfers” below).
  • Budget Adjustment (BD03/BD3): Current fiscal year only budget adjustments typically in the non-appropriated accounts.
  • Budget Organization: The department vested with revenue and expenditure authority.
  • Budget Period: Corresponds to the month of the fiscal year (e.g., July = 01; August = 02; June = 12. Budget Period 14 is a lapse period for transactions and adjustments that happen outside of the fiscal year.
  • Capital Expenditure Accounts: Accounts starting with 715XX for durable expenditures (library books, permanent improvements or equipment in excess of $5,000). See Accounting Website for accounting and dollar value guidelines.
  • Direct Expenditure Accounts: Non-salary accounts (7xxxx). AKA, “Operating Expenses”.
  • Effective Date: The date that a change takes effect in the Banner system.
  • Employee class (E-Class): Used to identify groups of employees for reporting purposes, salary ranges, and mass salary adjustments. Civil Service Bi-weekly or Exempt, Faculty, Administrative and Professional (A&P) and Union Groups (carpenters, police, AFSCME, etc.).
  • Encumbrance:The amount that is contracted to be paid as soon as goods or services are rendered. (e.g., the amount of an open purchase order; or, the amount an employee is contracted to be paid based on their rate and how many working hours are remaining in the fiscal year).
  • Labor Distribution: The department paying for a position.
  • Lapse Period Budget Bump (BD09/BD9): This represents a budget increase to the current year budget for prior year expenditures which will be paid during the current year. These lapse period payments typically occur within a few months after the prior fiscal year end.
  • NBAJOBS (“JOBS”): The Banner form used by HR to enter employee contract information.
  • NBAPBUD (“PBUD”):The Banner form used by the Budget Office to enter original and revised position budget data.
  • Non-Appropriated Funds: Ledger 2 (Local Funds), Ledger 3 (Auxiliary/Revenue Bond Funds), Ledger 4 (Not used), Ledger 5 (Gifts/Grants), Ledger 6 (Foundation Funds), Ledger 7 (Plant Funds), Ledger 8 (Agency Funds).
  • Non-Base Transfers (BD04/BD4): These are one-time transfers to adjust budget authority for the current year only. An example of a non-base budget transfer is moving 61000 personnel reserves to cover overload expenses in 61154/61155 accounts.
  • Original Budgets (BD01/BD1): The BOT approved budget scaled down to the org level.For ledger 1, this constitutes the prior year budget with base adjustments. For ledgers 2 and 3, budgets are developed by the VP’s in collaboration with the Budget Office.
  • Position Class Code--P-Class:This codes is used to group positions within an E-Class based upon employee skills and position group. Banner Position Class codes are used for Integrated Post-Secondary Data System (IPEDS) reporting.
  • Personnel Accounts: Salary and wage accounts (6xxxx).
  • Personnel Date:on NBAJOBS, the date that a personnel adjustment should have taken effect. (Personnel adjustments include wage adjustments, labor expense distribution changes, retirement, and termination.)
  • Transaction Date: The date the transaction posted in finance.
  • Waiver Accounts:Accounts starting with 79XXX (excluding 793XX-matching, 796XX-indirect cost, 797XX-admin fee/depreciation, and 799XX-transfers). Waiver expenditures should be netted against revenues
  • With FOS: Commonly seen on Argos report names. The FOS stands for “Fund Org Security”, which means that if you don’t have official access/need to view certain Funds and Orgs, you won’t be able to run reports and queries for those orgs.
  • Work Organization: The organization responsible for a position.


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