GLOSSARY OF TERMS/ABBREVIATIONS AA – Action Agenda – Americans with Disabilities Act AMS – Architectural & Manufacturing Sciences ARTP – Applied Research and Technology Program BGCC – CAS/DARS – Course Applicability System/Degree Audit Reporting System CEBS – and Behavioral Sciences CEC – Clinical Education Complex CHF – Foundation CHHS – DELO – Division of Extended Learning and Outreach DLE – Distance Learning Education ETV – Educational Television F&A – Facilities and Administrative (Cost Recovery) FACG – Federal Academic Competitiveness Grants FICA – Federal Insurance Contributions Act FTE – Full Time Equivalent GFCB – of Business H&D – Housing and Dining HAF – Hilltopper Athletic Foundation HBA – Health and Beauty Aides HVAC – Heating, Ventilation, and Air Conditioning IT – Information Technology KEES – Education Excellence Scholarship KERS – Employment Retirement System KTRS – Teacher's Retirement System KTRS OPT – Teacher's Retirement System Optional Retirement Plan MQFE – Medicare Qualified Federal Employee NDSL – National Direct Student Loans O&M – Operation and Maintenance OCSE – and Engineering OPT – Optional Retirement Plan PCA&L – Potter and Letters PD – Professional Development POD – Program of Distinction QEP – Quality Enhancement Plan R&R – Recruitment and Retention SEOG – Supplemental Educational Grant SGA – Student Government Association SMART – National Science & Mathematics Access to Retain Talent VP – Vice President WATERS – Water Analysis Training Education and Research Services WKUF – Foundation
Academic Support – funds allocated to provide primary support services for instruction, research, and public service. Includes general academic support, museum and galleries, educational media services, academic computing, ancillary support, and academic administration. Student Services – funds allocated to provide activities contributing to the of the students outside the context of the institution’s formal instruction program. Includes student service administration, social and cultural development, counseling and career guidance, financial assistance administration, student health services, intercollegiate athletics, student recruitment administration and records. Institutional Support – funds allocated to provide for day-to-day operations including executive management, fiscal operations, general administrative services, logistical services, university relations and development, and administrative computing support. Operation and Maintenance of Plant – funds allocated for the operation and maintenance of physical plant, including utilities, custodial service, building maintenance, and landscape and grounds maintenance. Student Financial Aid – funds allocated for financial assistance provided to students in the form of outright grants, trainee stipends, and prizes awarded by and/or administered through the institution. Mandatory Transfers – funds transferred to the retirement of indebtedness fund group to pay debt service on outstanding bonds. Recurring Funds – funds that are generally budgeted each fiscal year. Restricted Funds – funds established to account for assets or resources the use of which is limited by the requirements of donors or grantors (including governmental funding such as Pell Grants (student financial aid) and grants and contracts). Sales and Services of Educational Activities – includes revenues derived from the sales of goods or services which are incidental to the conduct of instruction, research, or public service. Examples of sales and services of educational activities revenue include scientific and literary publications, testing services, university press, teaching clinics, and dairy products. State Appropriations – includes those funds received from or made available to an institution through acts of a legislative body. These do not include governmental grants or contracts.