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SFMS Terms
Description and Sources
An alphabetized listing of selected acronyms, terms, and reference materials for users of the Statewide Financial Management Application (SFMA)
 
Sources used:  
Department of Administrative Services Acronyms Listing  Acronyms
Oregon Accounting Manual Glossary (pdf)  ActgManual
State Finance 101 Definitions of Government Fiscal Terms (pdf)  StateFin101
R*Stars Reference Manual Glossary  R*StarsRef
 
 
 
 
 
 
 
 

 
[A]
[B]
[C
[D]
[E]
[F]
[G]
[H]
[I]
[J]
[K]
[L]
[M]
[N]
[O]
[P
[R]
[S]
[T]
[V]
[W]
[Y]

A
 
 
Name
Description
Source
AB
Agency Budget Financial Table
Acronyms
AC PROFILE    
Agency Control Profile (25)
Acronyms
Accounts Payable 
“A legal liability of the State that reflects amounts for goods and services received but not entered into R STARS as a voucher. Accounts payable are non-vouchered payables but not including amounts due to other funds, transfers to other agencies or amounts due to other governments.”
R*StarsRef
Ad Hoc Reports
“Reports that are not generated as a normal part of running the system processes (e.g., control reports) and cannot be requested by the user through the Report Request Profile (91) (e.g., requestable reports). Each week, the state of Oregon downloads financial and profile information from R*Stars into its financial datamart. From the datamart, users can construct Ad Hoc Reports current as of the most recent weekly refresh.”
R*StarsRef
Administrative Appropriation – Nonbudgeted
High-level budgets that are not authorized by the Legislature and are used as internal spending controls within the R STARS system. These uncommon appropriations are approved by Fiscal Policy Analysis Division.
R*StarsRef
Administrative Appropriation – Non-Limited
High level budgets authorized by the Legislature which may be adjusted during the course of the biennium without Emergency Board action.
R*StarsRef
Advanced Purchasing & Inventory Control System (ADPICS)
The purchasing component of SFMA that provides for the automated development of purchase documents and immediate integration with the accounting system. This is a purchasing system and not an inventory or fixed assets system for tracking asset accountability.
StateFin101
AE
Accounting Event
Acronyms
Agency
“Equates to the existing agency number in the State’s accounting manual. Agency is the first level of the Organization structure. Any elected or appointed state officer, board, commission, department, institution, branch, or other instrumentality of the Oregon state government whose costs are paid wholly or in part from funds held in the State Treasury. Also means any Agency, Board, Commission, or other Governmental Unit that uses OSPA to process employee payrolls.”
R*StarsRef
“Agency Codes
1, 2 or 3”
“Are used to identify any category of internal cost reporting needs of an agency. For example, a cost category that crosses internal organization, program, project, and grant boundaries may be accumulated with the Agency Code. Agency Code 1 is also used as a further breakdown of the grant structure. Agency Code 2 is also available as a further breakdown of the project structure. Agency Code 3 is also used to record the treasury account number on cash receipt transactions.”
 
R*StarsRef
Agency Control Profile (25)
“Allows agencies control of system processes such as Reporting, Month End Closing, Cost Allocation, and Grant and Project billing. In addition, Agency Control Profile (25) defines agency-specific document match control, agency object usage, and default object codes.”
R*StarsRef
Agency General Ledger Account
“Provides a lower level of detail than the Comptroller General Ledger Account. These accounts are assigned by the agency to meet internal needs with a few exceptions. On Due To/Due From transactions, the Agency General Ledger specifies the Agency and Fund to which money is owed or from which money is owed. The Agency General Ledger is statewide defined for fixed assets, a Subsystem which Oregon is currently not using.”
R*StarsRef
Agency Group
A grouping of agencies. The purpose of Agency Group is to classify similar agencies into a single group for reporting and/or security purposes.
R*StarsRef
Agency Number
A three-digit identification number assigned by the Department of Administrative Services to state agencies.
ActgManual
Agency Object
“An additional code available for agencies to use for accumulating and reporting expenditure revenue and statistical, information at a level determined by the agencies. The Agency Object may be more detailed, the same, or less detailed than the Comptroller Object as defined by the agency. Agency object is an optional data element.”
R*StarsRef
Agency Object Group
Code available for grouping similar Agency Objects as defined by the agency. Agency Object Group is an optional data element.
R*StarsRef
Agency Type
“A classification of agencies. The system uses agency type to distinguish between agencies and institutions of higher education. If agency type indicates an institution of higher education, data flows through the NACUBO classification structure (not currently used in Oregon).”
R*StarsRef
AIG
Agency Implementation Guide
Acronyms
Allocation Range
The range of Indexes and/or Program Cost Account coding elements used to identify the direct cost pool that will receive distributions from the indirect cost pool being allocated during cost allocation.
R*StarsRef
Allotment
“A time-related segmentation of an appropriation or agency budget. For example, allotments allow appropriations and agency budgets to be restricted to certain months or quarters to prevent or require their expenditure in a certain month or quarter.”
R*StarsRef
APPN
Appropriation
Acronyms
Appropriated Fund
A legislatively mandated segregation of funds based on the source of revenue.
R*StarsRef
Appropriation
A legal authorization granted by the State legislature to make expenditures and to incur obligations for specific purposes. An appropriation usually is limited in amount and time it may be expended. The term “appropriation” will refer to both General Fund appropriations and Other/Federal Fund limitations in R*STARS.
R*StarsRef
Appropriation Number
“Identifies each budgeted line item in the General Appropriations Act and is the lowest level of the Appropriation structure. Examples may include Executive Administration, Planning and Research, Support Operations and Examinations and Supervision."
R*StarsRef
Appropriation
Profile
"Allows the Fiscal Policy Analysis Division to establish levels of system control for appropriations, and allows agencies to control levels of system control for agency budgets. The Appropriation Profile (20) can restrict the Appropriated Funds, Comptroller Objects and Programs used for expenditures and revenues applied against appropriations."
R*StarsRef
AY
Appropriation Year
Acronyms
 
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B

Name
Description
Source
Balance Type
"R*Stars summarizes data by general ledger account on the general ledger and summary general ledger tables. On the other summary financial tables, R*Stars summarizes the data by balance type. There may be a one-to-one relationship or a relationship of one balance type to many general ledger accounts. Some examples of balance types include:  accrued revenue, cash revenue, accrued expenditures, cash expenditures. The D05 Balance Type Profile defines the balance types for each table."
 
Balanced Transaction
"When the state selected a new accounting system, it had the requirement that cash balances for the state as a whole would always be in balance. This becomes a concern when one agency transfers cash to another agency or when it moves cash from one treasury fund to another. R*Stars meets this requirement with ‘balanced transactions’ - the agency that is sending the cash must enter both its transaction and the transaction for the other agency in the same batch and document number."
 
Batch Type
"In R*Stars, the Batch Type is required on the 500 Batch Header Entry screen. It determines the type of transactions in the batch and the transaction entry screen used. Some Batch Types include budgetary, revenue, encumbrance, disbursements, and payroll."
 
Batch Balancing 
The process of ensuring that entered counts and/or amounts equal computed counts/amounts before a batch is released.
R*StarsRef
Batch Errors
Errors that occur because of a problem related to a batch. These errors include out-of-balance conditions and the absence of a batch header.
R*StarsRef
BI
Biennium
Acronyms
Biennium
A period of two years beginning July 1 of each odd numbered year (ORS 291.202).
R*StarsRef
Billable Budget
"A balance type that appears in the Grant Financial Table and the Project Financial Table and which is used to control the amount that may be billed, either through the Grant/Project Billing Subsystem or by manual posting to a grant or project. This balance type can be used to control the amount billed to the federal government or on an interagency contract. The billable budget differs from the expendable budget in that the expendable budget may provide for resources not necessarily billable to entities external to the grant or project (e.g., State funds used to match federal funds in a grant)."
R*StarsRef
BT                                  
"Balance Type, Balanced Transaction or Batch Type"
 
 
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C

Name
Description
Source
CA
Cost Allocation
Acronyms
Cash
"Currency, coin, checks, warrants, postal and express money orders, and bankers’ drafts on hand or on deposit with an official or agent designated as custodian of cash and bank deposits. Cash should be reported in the following accounts:
  • Cash on Hand - currency, coin, checks, warrants, postal and express money orders and bank drafts on hand. It includes petty cash accounts, change funds, and receipts held prior to deposit.
  • Cash on Deposit with Treasurer - cash deposited with the State Treasury in a receipted or non-receipted account.
  • Cash in Bank - cash in depositories other than the State Treasury.
  • Cash with Fiscal Agent - deposits with fiscal agents, such as commercial banks, for the payment of matured bonds and interest, other obligations, or for the purchase of investments. This account should be used only when an agency is doing business directly with the fiscal agent.
  • Unreconciled Deposit - cash deposited with the bank but not yet reconciled/recognized by the State Treasurer. Amounts are not available to the agency until reconciled with the Treasurer and the reclassification transaction to Cash on Deposit with Treasurer is performed."
R*StarsRef
Cash Account
Account in State Treasury established by the Legislature upon which warrants can be drawn.
ActgManual
Cash Control
"Ensures that expenditures do not exceed available cash balances. Cash Control is implemented on a fatal, warning, or ignore basis."
R*StarsRef
Cash Fund
Profile (D73)
A method to combine funds for cash control purposes at a level above the Agency Fund level (D23). This profile is optional. It is established only if an agency needs to control cash at a level other than the Appropriated Fund (D22) or Fund (D23).
R*StarsRef
Cash
Management Improvement
Act (CMIA)
The CMIA of 1990 provides for payment of interest on excess federal funds or for state funds expended in excess of federal funds received. CMIA applies to those expenditures automatically charged to a grant. Funds are available for draw down based on a pre-determined clearance pattern.
R*StarsRef
CC
"Capital Construction, Cash Control, Credit Card (Deposit Number Prefix) or Current Closed (Month).”
 
Chart of
Accounts
"The set of accounts used by an agency. The chart of accounts may include any combination of the R*STARS coding elements including Comptroller General Ledger Account, Agency General Ledger Account, Comptroller Object, Agency Object and Fund.  The chart of accounts for an agency provides the structure used for reports and inquiries produced by R*STARS."
R*StarsRef
CI
Capital Improvements
Acronyms
CICS
Customer Information Control System
Acronyms
Classification Structure
"Used to classify R*STARS data elements that include the Fund, General Ledger Account, Object, Appropriation, Program, NACUBO function, Organization, Project and Grant structures. Classification structure provides the ability to separate and summarize R*STARS information in multiple ways and to meet the reporting requirements of agencies, the Legislature, the Federal Government, the Comptroller's Office and GAAP."
R*StarsRef
CM
Current Month
Acronyms
Coding
Reduction
"Utilizing one element to infer many elements during the coding processes. Elements in R*STARS that provide coding reduction include Index, Program Cost Account, Appropriation Number, Grant Number, Grant Number/Phase and Project Number/Phase."
R*StarsRef
Comptroller
Object (Expenditures)
"The lowest level in the Object structure for system-wide accounting purposes. Examples include Regular Employee Salaries, Temporary Employee Salaries, Academic Salaries, Overtime Payments."
R*StarsRef
Comptroller
Object
(Revenue)
"The lowest level in the Object structure for system-wide accounting purposes.  Examples include Personal Income Taxes, Park User Fees, and Vehicle Licenses."
R*StarsRef
Comptroller
Object Group (Expenditures)
"Code available for grouping similar Comptroller Objects. Examples include Classified/Unclassified Salary/per-diem, Temporary Appointments, or Social Security Taxes."
R*StarsRef
Comptroller
Object Profile (D10)
The lowest statewide level in the Object structure established for revenue and expenditure events that cross agencies or have significant dollar amounts.
R*StarsRef
Comptroller
Source/Group (Revenue)
A grouping of Comptroller Objects. Comptroller Source Groups are used as the first level of reporting for budgetary information.
R*StarsRef
Contract
"Refers to a legally binding agreement between two or more parties. In R*STARS, a contract may be used to isolate, budget, and track expenditures separate from other classification elements such as Grant, Project or Fund."
R*StarsRef
Control Profiles
"A profile used to monitor system processes such as transaction processing, Appropriation control or Grant and Project billing. A control profile differs from a descriptive profile, in that it plays a significant role in controlling system posting and other processes."
R*StarsRef
Control Report
A report generated as a normal part of running the system processes. Examples of control reports include transaction listings from the Grant/Project Billing and Cost Allocation Subsystems and daily system monitoring reports used by R*STARS central support. These reports are not requestable and are generated by batch programs to allow monitoring of the processes in those programs.
R*StarsRef
Control Type Indicators
"Indicators that determine the level of severity for fund control errors. These control level indicators normally have values for fatal, warning and ignore."
R*StarsRef
COP                  
Certificate of Participation
Acronyms
Cost Allocation
"The distribution of overhead or indirect costs that cannot be conveniently defined to a direct cost pool at the time of incurrence. Examples of overhead or indirect costs include utility costs, supplies, or rent. In addition, Comptroller General Ledger Accounts such as encumbrances may also be allocated."
R*StarsRef
 
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D
 
Name
Description
Source
DAFJ          
"DAF Job  (In this naming convention, the three-character prefix denotes financial data base items in general, with specifics tied to the 4th character.) "
 
DAFM
"DAF Program  (In this naming convention, the three-character prefix denotes financial data base items in general, with specifics tied to the 4th character.)"
 
DAFQ
"DAF Query  (In this naming convention, the three-character prefix denotes financial data base items in general, with specifics tied to the 4th character.)"
Acronyms
DAFR
"DAF Report  (In this naming convention, the three-character prefix denotes financial data base items in general, with specifics tied to the 4th character.)"
Acronyms
DAS
(Oregon) Department of Administrative Services.
ActgManual
Data
Classification Structure
"A report-oriented vehicle in the accounting system which defines and groups accounting information for data-capturing and reporting. After these elements are input into the accounting system, they can be summarized to provide financial management information, such as total tax revenue collected by the state, payments made on a particular bond issue, the amount of appropriations expended and/or encumbered by a given agency, etc."
R*StarsRef
Data Related Errors
"Errors related to invalid coding of a transaction. Data related errors include invalid Index, invalid Comptroller Object, and inactive Fund."
R*StarsRef
DEG
Data Entry Guide
Acronyms
Deposit Reconciliation
"Provides the capability to monitor the deposit transactions that have successfully posted in R*STARS against the deposits that have been presented to the bank. After each bank has posted deposits, a bank tape is presented to the State identifying the cleared deposits. Data from each bank is consolidated into the Daily Bank File. Posted R*STARS transactions, extracted from the Daily History File, are written to the Deposit Control Table."
R*StarsRef
Descriptive
Profile
"Provides information for R*STARS elements such as titles. A descriptive profile differs from a control profile, in that it does not play a significant role in controlling system posting and other processes. However, there are exceptions such as Agency Profile (D02). These profiles start with a ‘D’."
R*StarsRef
Detectable Errors
"Errors that are detectable by R*STARS. Detectable errors include Data Errors, Fund Control Errors, and Batch Errors. Errors not detectable by R*STARS include valid but incorrect coding of an Index, improper coding of a transaction amount and transactions posted that should not have been posted."
R*StarsRef
DF
Document Financial Table
Acronyms
Direct Cost
"A cost which can be traced to or identified as part of the cost of a specific product or service or of a department or operating unit, as distinguished from overhead and other indirect costs which must be prorated among several products or services, departments, or operating units."
ActgManual
Direct Cost
Pool
A group of coding elements that uniquely identifies an accumulation of expenditures that are directly associated with those coding elements. Direct cost pools are used to accumulate expenditures not allocated to other cost pools. Direct cost pools also receive allocations of costs from indirect cost pools.
R*StarsRef
Distribution
Base
"A group of coding elements that identifies those expenditure accounts to which a distribution rate is to be applied or from which calculations are made to determine the amount of the cost allocation. These coding elements include Index, Program Cost Account and Comptroller or Agency Object."
R*StarsRef
Distribution
Type
"The method used to distribute indirect costs identified in the distribution base. Distribution types include standard rate, standard cost per unit, standard amount, fixed percentage and calculated percentage."
R*StarsRef
DMI
Distribution Method Indicator
Acronyms
Document
Financial Table Support
"Indicates General Ledger Accounts whose transactions are posted to the Document Financial Table. Accounts that are currently supported in the Document Financial Table include accounts receivable, encumbrances, pre-encumbrances and deposit liability."
R*StarsRef
Document
Tracking Subsystem (DTS)
Provides the ability to approve documents and to track the current status of documents.
R*StarsRef
Document Types
"Document Types are defined in R*Stars in the 33 Document Control Profile. There are many valid Document Types. Some commonly used ones are:  AB-Agency Budget or Financial Plan, AL-Allotment, AP-Appropriation, AR-Accounts Receivable, BT-Balanced Transfers, CA-Cost Allocation, CR-Cash Receipt, EE-Encumbrance (non-ADPICS), JV-Journal Voucher, VP-Voucher Payable, ZE-Warrant."
 
 
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E
 
Name
Description                                                                    
Source
EAS
Enterprise Application Services
Acronyms
Effective Date
"The date that the transaction should be posted to the books. For example, a transaction may have occurred on April 30, but it was not entered into the system until May 12. In order to correctly reflect the books as of the end of April, the transaction should be entered with an Effective Date of April 30."
R*StarsRef
Error
Classification
"The classification of errors by type and severity. There are two types of errors: Data Related Error and Fund Control Errors. These errors can have different levels of severity: fatal, warning and ignore. See definitions for Data Related Errors, Fund Control Errors, and Error Severity for more information."
R*StarsRef
Error Severity
"Indicates whether the transaction will be posted without warning (ignore), posted with a warning (warning) or prevented from posting (fatal). Control type indicators are used to determine the severity of most fund control errors."
R*StarsRef
Expendable
Budget
A balance type in the Grant and Project Financial Tables used to control and monitor expenditures against projects and grants. This balance type controls the total budget for grants and projects including billable and nonbillable expenditures.
R*StarsRef
 
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F
 
Name
Description                                                                   
    Source
Fatal Errors
Errors that prevent the posting of a transaction. Control type indicators determine the severity of most Fund Control Errors in R*STARS.
R*StarsRef
Federal Awards
Federal financial assistance and federal cost-reimbursement contracts that non-federal entities receive directly from federal awarding agencies or indirectly from pass-through entities.
ActgManual
FF
Federal Funds
Acronyms
Financial Inquiry
"An on-line inquiry that allows access to one of the financial tables. These inquiries include all of the inquiries on the Financial Inquiry Menu and Document Inquiry Menu. Examples include Appropriation Record, Document Record, General Ledger Record, and Grant Record."
R*StarsRef
Financial Plan
A plan for monitoring budgets at a level below the agency budget level. Financial plans provide a means of monitoring financial performance within an agency at a level not necessarily being used to control the budget.
R*StarsRef
Financial Table
"A DB2 table that contains monetary information. R*STARS financial tables include the Accounting Event Table, the General Ledger Table, the Document Financial Table, the Appropriation Table, the Agency Fund Table, the Agency Budget Table, the Grant Financial Table, the Project Financial Table, the Cash Control Table and the Property Financial Table. These tables provide the central means for storing and retrieving historical financial information in R*STARS."
R*StarsRef
Fixed Percent
Allocation
Allocates the actual amount in the indirect cost pool based on a set percentage entered in the Cost Allocation Profile (22). Up to 15 fixed percentage allocation percentages may be entered. They must total 100%.
R*StarsRef
Function
"The type of service performed by an agency. Functions are used for GAAP, NACUBO, LBB and Cash Basis reporting. Examples of functions include General Government, Human Services, and Transportation. In Oregon, the Function structure is reserved for tracking Oregon’s benchmarks."
R*StarsRef
Function Key
"A special alphanumeric key used to perform a non-data entry function. Function keys initiate system processing, such as editing a transaction or transferring control from one R*STARS program to another. For example, upon pressing the F1 function key from a data entry screen control is transferred to the Help Screen (90)."
R*StarsRef
Fund
"An independent fiscal and accounting entity with a self-balancing set of accounts. A Fund records cash and/or other resources together with all related liabilities, obligations, attaining certain objectives in accordance with special regulations, restrictions, or limitations. In R*STARS, Funds are used to break Appropriated Funds into agency specific components which at a minimum allow the segregation of activities within an Appropriated Fund that are accounted for in different GAAP Fund Types."
R*StarsRef
Fund Control Errors
"Errors generated by the system because of a lack of available cash, Appropriation, Agency Budget, Allotment, Grant Budget, and/or Project Budget."
R*StarsRef
Fund Structure
"The Fund structure incorporates two distinct components into its framework. The first component is the State Fund structure which allows R*STARS to capture Appropriated Fund and Cash Fund activity for the Legislature. The second component is the GAAP Fund Structure which allows R*STARS to report funds in accordance with GAAP. To achieve this dual structure, R*STARS makes use of an agency-defined Fund number which references the Appropriated Fund, Cash Fund, and the GAAP Fund. Institutions of higher education will use the NACUBO Fund structure to track their GAAP activity. The Fund may be inferred by the Index, Program Cost Account (PCA) or it may be entered. All other data elements in the Fund structure are referenced by profiles."
R*StarsRef
FY
Fiscal Year
Acronyms
 
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G
 
Name
Description
Source
GAAFR
"Governmental Accounting, Auditing, and Financial Reporting"
Acronyms
GAAP
Generally Accepted Accounting Principles
ActgManual
GAAP Category
The highest level of the Object structure, GAAP Category groups similar GAAP Sources/Objects.
R*StarsRef
GAAP Category (Expenditures)
A grouping of GAAP Expenditure Objects. GAAP Category is the highest level of the R*STARS Expenditure Object structure required for system-wide GAAP reporting. Examples are Operating Expenditures and Non-Operating Expenditures.
R*StarsRef
GAAP Category (Revenue)
"A grouping of GAAP revenue sources. GAAP revenue category is the highest level of the R*STARS Revenue Object structure required for GAAP reporting. Examples are Revenues, Operating Revenues, and Non-Operating Revenues."
R*StarsRef
GAAP Function
"A grouping of state agencies, for example, Economic and Community Development, Education, and Human Resources. GAAP Function is used for the GAAP basis reports."
R*StarsRef
GAAP Object (Expenditures)
"A grouping of Comptroller Objects. GAAP Expenditure Objects will appear as line items on the GAAP basis reports produced by R*STARS. Examples are Salaries and Wages, Services and Supplies, Cost of Goods Sold, and Special Payments."
R*StarsRef
GAAP Source
Groups similar Comptroller Objects for GAAP reporting.
R*StarsRef
GAAP Source (Revenue)
"A grouping of Comptroller Objects. GAAP Revenue sources will appear as line items on the GAAP basis reports produced by R*STARS. Examples are Taxes, Licenses and Fines and Forfeits. "
R*StarsRef
GASB
Governmental Accounting Standards Board. The independent agency established under the Financial Accounting Foundation in 1984 as the official body designed to set accounting and financial reporting standards for state and local governments.
R*StarsRef
General Fund
A Fund used to account for all transactions of a governmental unit not accounted for in another Fund.
R*StarsRef
General Fund Appropriation
Unexpended amount of General Fund appropriation
R*StarsRef
General Fund Revenue
All payments of money to the State Treasury placed to the credit of the General Fund for general governmental purposes.
R*StarsRef
General Funds
Moneys dedicated to pay for general government activities. Most General Fund revenue comes from corporate and individual income taxes.
StateFin101
General Ledger Account
"Identifies the nature of financial activities and balances. In R*STARS, General Ledger Accounts are used for balance sheet (real), operating (nominal) and memo classifications. For the balance sheet, Comptroller General Ledger Account provides the lowest level of statewide classification. For the operating statement, Comptroller General Ledger Account serves as a high level classification of financial activity and is used to separate cash and accrued activity. Comptroller Object serves as the lowest level of statewide classification for the operating statements. Memo classifications are accounts not reported on financial statements, such as pre-encumbrances and statistical activity."
R*StarsRef
Generally Accepted Accounting Principles
(GAAP)
Those accounting principles sanctioned by recognized authoritative bodies such as the Governmental Accounting Standards Board (GASB) and the Financial Accounting Standards Board (FASB). The Department of Administrative Services interprets these principles for Oregon state government through its Oregon Accounting Manual (OAM).
ActgManual
Generally
Accepted
Auditing
Standards
GAAS)
"The rules and procedures that govern the conduct of financial audits, established by the American Institute of Certified Public Accountants.
ActgManual
Generally Accepted Government Auditing
Standards (GAGAS)
"Standards for the conduct and reporting of financial and performance audits in the public sector, established by the Government Accountability Office through its publication Government Auditing Standards, commonly known as the Yellow Book.
ActgManual
GF
General Fund       
Acronyms
GL
General Ledger
Acronyms
GLA
General Ledger Accounts
Acronyms
"Governmental Accounting, Auditing and Financial
Reporting (GAAFR)"
"Governmental Accounting, Auditing and Financial Reporting (GAAFR) - a book published by the Government Finance Officer's Association (GFOA) that provides an overview of governmental accounting. This reference is a very useful guide and should be in the library of anyone trying to prepare GAAP financial statements."
R*StarsRef
 Governor’s Programs
 "Major categories of State government that can change from time to time. The current list includes 10 programs: Economic & Community Development, Education, Human Resources, Natural Resources, Public Safety, Transportation, Administration, Consumer & Business Services, Legislative, and Judicial."
StateFin101
Grant Category
A code that classifies grants into groups for financial reporting. The grant category is the Catalog of Federal Domestic Assistance (CFDA) number for federal grants.
R*StarsRef
Grant Number
Records and reports individual grant information. This data element identifies individual grants within a particular grant program (see Grant Category below).
R*StarsRef
Grant Object
"An agency specific classification element used to segregate grant expenditures into distinct categories such as Salaries, Capital Outlay and Administration. Grant Object may be used to report expenditure to the grantor and/or control the grant budget. It is an optional feature."
R*StarsRef
Grant Phase
"A further breakdown of grant expenditures. Grant Phase is normally used to segment grant time periods, such as federal fiscal years."
R*StarsRef
Grant Type
"Identifies the grant as federal grant-reimbursable, federal grant-advanced, state grant, or other grant. Grant type is referenced by the Grant Number Profile (D47)."
 
    R*StarsRef
Grantor
"Identifies the organization or individual from whom the grant was received. Examples of federal grantors include the U.S. Department of Agriculture, the U.S. Department of Commerce and the National Science Foundation."
R*StarsRef
 
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H
 
Name
Description                                                                    
Source
Hard-coded
The opposite of profile driven. Hard-coded implies that a specific value is set in the program and cannot be changed without changing the program. Hard-coding is used in situations where the values are not likely to change because hard-coding is more cost efficient. If values are likely to change then they are profile driven to allow change without modifying the program.
R*StarsRef
Help
"The Help facilities are designed for use by both the novice and experienced user. They provide on-line information about error codes, data fields, and screen usage. The Help facilities are accessed by pressing F1 from any profile, inquiry or data entry screen. To exit the Help facilities, press F9. The Help Profile (90) contains the Help messages."
R*StarsRef
 
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I

Name
Description                                                                    
Source
IEU
Input Edit Update
Acronyms
Index Code
Profile
"Defines one of the primary coding reduction input elements used in R*STARS. Index infers the organization structure and can also look up Fund, Appropriation, Grant, Project, Multipurpose Code, Agency Code 1, 2 and 3, and Program Cost Account (PCA). In addition, the Index Profile is used to define the agency budget organization level."
R*StarsRef
Indicators
"Normally one or two digit data elements that allow the user to adapt R*STARS to varying needs. Indicators are used to control system processes, determine required elements, control system posting, specify agency based requirements and facilitate reporting. The indicators in R*STARS appear on the profiles and are used in situations where two or more options are available to the user."
R*StarsRef
Indirect Cost
Pool
"Used to accumulate costs that are not readily charged to a specific cost pool at the time the costs are incurred. Examples of indirect costs are rent, utilities, and administrative salaries. Indirect cost pools are allocated to direct cost pools using cost allocation."
R*StarsRef
Interrupt
"The process of leaving one screen, going to another and returning to the original screen with the data intact. The interrupt facility provided by the Function Key F9 provides the capability to correct profile validation errors while entering financial transactions and related profile maintenance."
R*StarsRef
IT FILE
Internal Transaction File
Acronyms
IT RECORDS
Internal Transaction Records
Acronyms
 
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J

Name
Description                                                                    
Source
Joint Payroll Account
The account in the State Treasury established by statute for funding the payroll expenses of agencies whose payrolls are processed by OSPS. Agencies must reimburse this account for those expenses.
ActgManual
Journal Entry
"Transactions entered to reclassify, adjust or correct account balances. Journal entries at the General Ledger level post only to the General Ledger Table. Journal entries at a lower level post to several R*STARS tables."
R*StarsRef
JV
Journal Voucher 
Acronyms
 
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L

 
Name
Description
Source
Level Indicator
Identifies the level in the classification structure at which financial data is controlled and posted to the primary financial tables.
R*StarsRef
LF            
Lottery Funds
Acronyms
Link To
"The process of quickly navigating through the system by placing the Screen ID (e.g., 24, Index Code Profile) in the Link To field and pressing Enter. Link To allows experienced users to quickly navigate the system without using the menus. Link To, unlike Interrupt, does not require that you return to the original entry screen and does not save the data from the original entry screen."
R*StarsRef
Local Government Investment Pool (LGIP)
An investment opportunity for local governments managed by the State Treasurer consisting of various authorized investments pooled to minimize risks. The LGIP is part of the Oregon Short-Term Fund.
StateFin101
 
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M

Name
Description                                                                   
 Source
MO13
Month 13
Acronyms
Modifier Code
"Identifies how a document should be posted (e.g., partial or full liquidation). The modifier code is normally required on encumbrance transactions referencing preencumbrances and expenditure transactions referencing encumbrances."
R*StarsRef
MP CODE
Multipurpose Code
Acronyms
Multipurpose
Code
A code available in R*STARS for agency use. It can be used for generating allotments. This code does not have a profile in R*STARS.
R*StarsRef
 
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N

Name
Description
Source
National Association of College and University
Business Officers
NACUBO)
The organization that promulgates reporting standards for colleges and universities. NACUBO based accounting often refers to accounting techniques specific to institutions of higher education. Not used in Oregon.
R*StarsRef
 
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O
 
Name
Description                                                                     
Source
OAM                
Oregon Accounting Manual
Acronyms
Object
A grouping of Comptroller Objects used for management purposes. An example is Revenues.
R*StarsRef
Object (Expenditures)
"A grouping of Comptroller Objects used for management purposes. Examples include Personal Services, Services and Supplies, Capital Outlay, and Special Payments."
R*StarsRef
Object Level
"Levels defined in R*STARS that determine how revenues and expenditures are recorded and tracked. For example, Comptroller Object is the lowest level in the Object structure for statewide accounting purposes. Agency Object may be more detailed, the same, or less detailed than the Comptroller Object as defined by an agency."
R*StarsRef
OF
Other Funds
Acronyms
ORBITS
Oregon Budget Information Tracking System
Acronyms
Oregon
Accounting
Manual (OAM)
"Provides a comprehensive set of policies and procedures to assist state fiscal managers with analyzing, processing, and reporting financial transactions in accordance with generally accepted accounting principles (GAAP), federal regulations, and Internal Revenue Service (IRS) requirements."
ActgManual
Organization
"A responsibility center within a government. Organizations are used in R*STARS to monitor specific levels of control within an agency. Organization levels include divisions, sections, and subsections."
R*StarsRef
Organization
Code
An agency unique code used to identify a particular organizational unit. Organization codes are inferred by Indexes in R*STARS. Organization Levels 2-10 - the Organization structure accommodates up to nine additional levels of organization under each agency. The number of levels used is at the agency's discretion.
R*StarsRef
ORPIN
Oregon Procurement Information Network
Acronyms
OSPA
"Oregon State Payroll Application, the State’s central payroll system maintained by the State Controller’s Division."
ActgManual
OSPS
Oregon State Payroll Services within the State Controller’s Division.
ActgManual
 
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P

Name
Description
Source
Payment Distribution
Type (PDT)
"This field is used to determine where and how a payment will be sent, how it will be combined and the order in which it will be generated.”
R*StarsRef
Payment Processing
A process to issue warrants and/or direct deposits for payments made by the State and to track the subsequent status of those payments.
R*StarsRef
PCA                  
Program Cost Account
Acronyms
PDT
Payment Distribution Type
Acronyms
PICS
Position Information Control System
Acronyms
Primary Key
"A combination of elements that uniquely identifies a record. For example, the primary key to the Program Code Profile is Agency, Appropriation Year, and Program Code. The primary key to the Agency Fund Financial Table is Agency, Appropriation Year, Appropriated Fund or Fund."
R*StarsRef
Profile
"A means by which users control R*STARS processing, define accounting detail and specific system capabilities, and indicate valid codes and conditions to be used in system operations."
 
R*StarsRef
Profile
Maintenance
"The act of maintaining the system profiles. Profile maintenance includes any additions, changes or deletions of the R*STARS profile records."
R*StarsRef
Profile-Driven
"The concept of controlling system processes, transaction posting, and valid values through user maintained profiles. A profile-driven system, such as R*STARS, allows the maximum flexibility to accommodate future change."
R*StarsRef
Program
"Is internal to agency operations and consists of a set of activities which focuses upon objectives measured in terms of quantitative effects (performance measures) either on specific groups of individuals, society at large or on the environment. Typical uses of programs would include Drug Enforcement, Child Abuse Deterrence, Highway Maintenance and Urban Revitalization. Programs may cross the Organization structure and be administered by multiple divisions, sections or subsections."
R*StarsRef
Program Code
An agency unique code used to identify a particular program in an agency. Program codes are inferred by Program Cost Accounts or looked up by an Appropriation Number.
R*StarsRef
Program Cost Account (PCA) Profile (26)
"Defines one of the primary coding reduction input elements used in R*STARS. PCA infers the Program structure and can look up Fund, Appropriation, Grant, Project, Multipurpose Code, Agency Codes 1, 2 and 3, Index and NACUBO Fund/Subfund. In addition, the PCA Profile is used to define the Agency Budget Program level."
R*StarsRef
Program Cost Account (PCA) Type
"Identifies the type of costs accumulated in each cost pool (PCA) as either indirect costs or direct costs. Valid PCA types include direct PCA, indirect PCA, and indirect variance PCA. Direct cost pools receive costs from allocations and from direct expenditure charges. Indirect cost pools accumulate costs that are later allocated. Indirect variance PCAs are allocated whenever a variance run of cost allocation is performed."
R*StarsRef
Program Level
Levels within the Program structure that determine how financial information is reported in R*STARS. Program Level 2 is generally the lowest level of the Program structure for statewide accounting purposes. Seven optional lower levels are provided for agencies or institutions who wish to record more detailed program activity.
R*StarsRef
Project
"A multipurpose classification that permits the identification of unique and sometimes temporary sets of activity that requires specialized reporting outside of the normal classification structure and fiscal period orientation. Examples of projects include Construction of Buildings, Interagency Agreements, or Internal Activities."
R*StarsRef
Project Category
A grouping of Projects that crosses agencies for system-wide reporting. It is an optional data element.
R*StarsRef
Project Number
Identifies the basic project to be accounted for
R*StarsRef
Project Phase
"A division of a project normally based on timeframe. A system development project, for example may have many phases such as requirements definition, design, development and implementation. Project phases in R*STARS are used to allow control and monitoring of projects in distinct segments. Project phases are defined in the Project Control Profile (27)."
R*StarsRef
Project Type
An agency defined classification element that provides the ability to group projects into distinct groups. Examples would include Construction Projects and Internal Projects.
R*StarsRef
 
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R

Name
Description                            
Source
R*STARS
"Relational Statewide Accounting and Reporting System. The State of Oregon’s statewide accounting system. In combination with ADPICS, R*STARS is also known as SFMA, or the Statewide Financial Management Application."
ActgManual
RACFID
"The Resource Access Control Facility Identification number, a unique identification number assigned to individual employees by the State’s personnel system and necessary for access to many of the State’s computer systems."
ActgManual
Recurring Transaction Index (RTI)
Used as a coding reduction tool. RTIs are used to split transaction amounts to multiple Funds and Grants and to establish recurring coding blocks (like utility payments).
R*StarsRef
Recurring Transactions
"Transactions that recur on a scheduled or repetitive basis (e.g., rent, insurance, utilities). R*STARS provides the capability to automatically post these transactions to reduce manual posting."
R*StarsRef
Reject Errors
An error that causes an Input (IN) Transaction to reject. Transactions with reject errors are not processed in R*STARS. Examples are Batch Header Level Errors and non-numeric characters in a numeric field.
R*StarsRef
Relational Statewide Accounting & Reporting System (R*STARS)
"The accounting component of SFMA. The accounting system records revenues and expenditures, assets and liabilities, receivables and payables.
StateFin101
Requestable
Reports
"Can be requested through the R*STARS Report Request Profile (91). Requestable reports include financial reports, profile reports and fixed asset reports. Unlike control reports, these reports are not generated unless they are requested by a user. There are over 110 requestable R*STARS reports."
 
R*StarsRef
Revenue Budgeting
"The process of budgeting revenues. Revenue budgeting is used to monitor revenue estimates against actual revenue receipts. If revenue receipts vary significantly from revenue estimates, the related appropriations and expenditure budgets are adjusted to reflect the revenue shortfall or excess."
    R*StarsRef
Revenue Plan
Low-level revenue budgets are recorded at the option of agencies. No control is exercised over these plans.
R*StarsRef
RTI
Recurring Transaction Index
Acronyms
 
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S

Name
Description
Source
SARS               
Statewide Accounting and Reporting Services within the State Controller’s Division.
R*StarsRef
SCD
State Controller’s Division
Acronyms
SCS
Shared Client Services
Acronyms
SFMA
Statewide Financial Management Application that consists of two parts: Relational Statewide Accounting and Reporting System (R*STARS) and Advanced Purchasing and Inventory Control System (ADPICS). ADPICS is used for purchase processing and interfaces with R*STARS.
ActgManual
SFMS
Statewide Financial Management Services within the State Controller’s Division.
ActgManual
Signed Fields
Fields that allow both positive and negative amounts.
R*StarsRef
Single
Transaction Processing
A process that recognizes the overall accounting impact of a transaction in R*STARS as a result of a single entry. The full range of classification data affected by the transaction and the impact it has on all of the system's tables are identified at the time the transaction is recorded.
R*StarsRef
Special Selection
"An option in the Report Request Profile (91) that allows users to limit the amount of information provided in R*STARS reports. There are data selection options for Agency, Organization Code, Program Code, NACUBO Fund, Appropriated Fund, Fund, Comptroller Object, Agency Object, General Ledger Account, and Agency General Ledger Account. In addition, Special Select 1 and Special Select 2 may be used to further streamline some reports. The Special Select available on each report varies."
R*StarsRef
State Controller's Division (SCD)
The State Controller's Division of the Department of Administrative Services.
ActgManual
Statewide
Financial Management Application
SFMA)
The State’s integrated accounting (R*Stars) and purchasing (ADPICS) systems.
StateFin101
Subsystem Interface
"The process of capturing input (IN) records generated from various independent R*STARS subsystems and running them through the Batch Input, Edit, Update (IEU) program so they can be posted to the financial tables. Through the interface function, transactions which are not manually entered through on-line financial entry can be processed in the normal Batch IEU system. Examples of R*STARS Subsystems that generate IN transactions are Cost Allocation, Payment Processing, Fixed Assets, and Grant and Project billing."
R*StarsRef
 
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T

Name
Description                               
Source
Tables
DB2 data structures that are comprised of a series of columns and rows. R*STARS uses DB2 tables to store profile and financial information.
R*StarsRef
TC
Transaction Code (Profile 28A & 28B)
Acronyms
Transaction Code
“The three-digit code in R*STARS that determines what general ledger accounts, files and tables a transaction will post. Transaction codes are defined on the 28A and 28B screens in R*STARS.”
 
ActgManual
“Transaction Code Decision Profile (28A , 28B)”
“Defines the General Ledger impact, data elements and financial table posting rules for each type of accounting transaction.”
R*StarsRef
Transactions
in Error
Transactions entered into R*STARS on-line or via interface with edit mode 0 or 1 that failed to post during the nightly Batch IEU Cycle because they failed one or more IEU edits.
R*StarsRef
 
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V

Name
Description                                                                     
Source
Vendor
Information
"Data contained in the vendor profiles by Vendor Number and Mail Code to uniquely identify the vendor associated with a transaction. Examples of vendor information include Vendor Type, Vendor Name, Address, Phone Number, Ownership Code, and Payment Distribution Type."
R*StarsRef
"Vendor Profile
(34, 52)"
Defines the valid vendor numbers that may be used in R*STARS. The Agency Vendor Profile (34) contains agency specific vendor information used in customer billing. The Vendor Profile (52) contains Statewide information for payments.
R*StarsRef
VP
Voucher Payable. Liabilities incurred for goods and services received by a governmental unit. A voucher has been posted against funds in the State Treasury but the warrant has not yet been printed.
 
 
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W
 
Name
Description                                                                    
Source
Warrants
Pledges by the State to pay cash to a person or business. It is similar to a check except that the State can choose not to honor a warrant if there is insufficient cash in the State account upon which it is drawn.
StateFin101
 
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Y

Name
Description                                                                     
Source
YEC 
Year end close
Acronyms
 
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