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Accounting system

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Agency Implementation Guide
AAdvanced 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.
Appropriation Year
AAppropriation 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.
AAgency number
A three-digit identification number assigned by the Department of Administrative Services to state agencies.
AAccounts 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.
AAgency 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.
AAgency 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.
AAgency 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.
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.
AAdministrative appropriation – non-limited
High level budgets authorized by the Legislature which may be adjusted during the course of the biennium without Emergency Board action.
AAC profile
Agency Control Profile (25)
AAppropriation 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.
AAdministrative appropriation – non-budgeted
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.
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.
AAgency 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).
Agency Budget Financial Table
AAllocation 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.
AAgency object group
Code available for grouping similar Agency Objects as defined by the agency. Agency Object Group is an optional data element.
AAgency 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.
Accounting Event
AAd 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.
AAppropriated fund
A legislatively mandated segregation of funds based on the source of revenue.
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.
AAgency 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.
BBalance 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.
BBatch 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.
BBalanced 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.
A period of two years beginning July 1 of each odd numbered year (ORS 291.202).
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