| Acronym | Source | Definition |
| 090 | FBMR 090 | Report name and common reference for the monthly report of FRS activity . More correctly termed FM12 from the SNUMB. |
| 090/091 | FAS 090/091 | Monthly reports of financial and accounting activity produced from Financial Accounting System (FAS) records. FAS was replaced by FRS in fiscal year 1992. |
| 2X | 02X (Budget) Transaction | A range of FRS transaction types which are budget entries only and thus affect only the subsidiary ledger of the account. |
| 3X | 03X (Cash Receipt) Transaction | A range of FRS transaction types which record the receipt of cash to the university. |
| 403(b) | IRS Code section 403(b) | Tax sheltered annuity plan for employees of tax-exempt educational, charitable, religious, etc. organizations similar to qualified employee plan. Subject to limitation on contributions. |
| 4X | 04X (Cash Disbursement) Transaction | A range of FRS transaction types which record the disbursement of cash from the university. |
| 5X | 05X (Encumbrance) Transaction | A range of FRS transaction types which affect the commitment of budget, either to commit budget for future expense, to release an existing commitment because of a change in planned expenditures, or to liquidate an existing commitment due to disbursement. |
| 6X | 06X (Journal Voucher) Transaction | A range of FRS transaction types which record debit to one university account (10-digit) and credit to another. |
| A&M | Texas A&M University | Source of name is Texas Agricultural and Mechanical College. Generally refers to the campus located at Bryan, Texas, but may refer to the Texas A&M System. |
| ABC | Automated Billing and Collections | Subsystem of the University of Houston's Student Information System, designed to calculate student fee invoices, process payments and credits to student accounts, and maintain student and third party account balances. Creates feeds to FRS to record accounts receivable and revenue balances, and feeds to FINAPS to disburse payments due to students as a result of financial aid or other credits to student accounts. |
| ABEST | Automated Budget and Evaluation System of Texas | The automated budget system (software) implemented by the Legislative Budget Board. |
| ACH | Automated Clearing House | System developed by financial industry in the 1970s as an electronic alternative to checks for the exchange of information about payments. |
| ACO | Appropriations Control Officer | Fund accounting section of the State of Texas Comptroller's Office. |
| ACR | Application Change Request | Method by which an agency requests a modification to a common system implemented by the State of Texas Comptroller's Office, such as USAS or SPA. |
| AEC | Architecture, Engineering and Construction | Department within Facilities Planning and Construction with responsibility for remodeling and renovation projects. |
| AFR | Annual Financial Report | Financial report prepared by the Office of the Associate Vice President for Finance in accordance with reporting requirements issued by the Comptroller for Public Accounts of the State of Texas, as required by Article IX of the General Appropriations Act. |
| AG | Attorney General | The chief law officer and legal counsel of the State of Texas. |
| AICPA | American Institute of Certified Public Accountants | Professional organization for the exchange of information among certified public accountants and responsible for development and promulgation of standards for certification. |
| AJE | Automated Journal Entry | Transaction created within FRS based on parameters approved by the office responsible for the specific function, i.e., monthly administrative charges against auxiliary operations. |
| AP | Accounts Payable | Generally refers to the department within the Office of the Associate Vice President for Finance with responsibility for the disbursement of university funds other than payroll in accordance with federal and state regulations and University of Houston System and University of Houston policies. |
| APTS | Accounts Payable Transaction System | Accounts Payable system formerly used by the University of Houston, having been replaced by FINAPS. |
| AR | Accounts Receivable | Monies owed to the university for goods and services provided. In general, the significant accounts receivable held by the university result from student enrollment, and federal and state contracts and grants. |
| ARP | Advanced Research Program | Refers to sponsorship of research programs at universities within the State of Texas in which funds are appropriated by the legislature and awarded by the Texas Higher Education Coordinating Board. Projects funded within ARP are basic research. |
| ATP | Advanced Technology Program | Refers to sponsorship of research programs at universities within the State of Texas in which funds are appropriated by the legislature and awarded by the Texas Higher Education Coordinating Board. Projects funded within ATP are intended to bring technology to the marketplace. |
| AUF | Available University Fund | Refers to allocable interest on funds originally derived from public lands and constitutionally dedicated to Texas A&M University and University of Texas (see PUF). |
| BOR | Board of Regents | Governing body of the University of Houston System, comprised of nine members appointed by the Governor of the State of Texas and confirmed by the legislature. Regents serve six year terms. |
| BRB | Bond Review Board | State of Texas agency with oversight responsible for the public offering of bonds by the state and its agencies. |
| BRP | Benefit Replacement Pay | Increase to base salaries/wages of eligible employees of the State of Texas in lieu of long-term benefit of subsidy of the employees' contribution to FICA. |
| BRS | Billing/Receivable System | Student accounting system formerly used by University of Houston. Was replaced by ABC in spring, 1991. |
| BTR | Budget Transfer Request | University of Houston document used to record an increase or decrease in revenue expectation and/or an increase or decrease in spending authority in an account, including the transfer of budget (spending authority) between two university accounts. |
| CAFR | Comprehensive Annual Financial Report | Statewide financial report prepared by the Comptroller for Public Accounts of the State of Texas, in accordance with GAPP. CAFR is compiled from the annual financial reports submitted by state agencies until such time as the consolidated report can be derived from the Uniform Statewide Accounting System (USAS). |
| CB | Coordinating Board | Texas Higher Education Coordinating Board, a State of Texas board with oversight responsibility for state supported colleges and universities. |
| CEC | Chancellor's Executive Cabinet | Advisory group to the Chancellor of the University of Houston System comprising the presidents of the component campuses and the vice chancellors of the system. |
| COGR | Council on Government Relations | An association of research universities for the purpose of disseminating information regarding federal policies and regulations affecting university programs (essentially sponsored projects) and to provide concerted response to proposed policies and regulations. |
| CPA | Certified Public Accountant | Recognition of an individual as a licensed professional in the field of accounting based on training, examination and on-going education. |
| CPA | Comptroller of Public Accounts | The chief financial officer of the State of Texas. |
| CPB | Corporation for Public Broadcasting | A quasi-governmental corporation established to provide financial support and programming to the member stations (television and radio). |
| CRB | Consolidated Revenue Bonds | Bonds supported by future revenue from all sources within the university. |
| CWSP | College Work Study Program | Government program of financial assistance to students in which the students work in an area in the university or with approved outside organizations, and the program provides a percentage of the wages paid to the students. Federal CWSP provides 80% of the wages and Texas CWSP pays 75%. |
| E&G | Educational & General | Funds (ledger 1) appropriated by the state and/or generated by operational activities, i.e., tuition, rental of educational facilities with regulatory limitations on the nature of expenditure. Activity classified as educational and general includes those university functions funded by ledgers 1, 2, 4 and 5. |
| ERC | Expenditure Reallocation or Correction | A form used by university business staff to record the transfer of an expense from one university account (10-digit) to another. |
| ERS | Employee Retirement System | State of Texas agency with responsibility for the management of retirement, health and other benefit programs on behalf of eligible state employees, retirees and other participants. |
| FACTS | Financial Accounting Control for Texas System | System (software) for statewide accounting information. Was replaced by USAS. |
| FAMS | Financial Aid Management System | Financial aid management package in use by University of Houston, a product of Information Associates. |
| FAS | Financial Accounting System | Accounting system (software) used by University of Houston System until replaced by FRS in fiscal year 1992. |
| FASB | Financial Accounting Standards Board | Professional board with responsibility for the establishment and promulgation of accounting standards, primarily for for-profit entities. |
| FINAPS | Financial Application - Accounts Payable System | System (software) developed by the University of Houston to record payments made to vendors and to generate those payments. Provides accounting information to FRS by feeds. |
| FINFRS | Financial Application - Financial Record System | System (software) implemented by University of Houston System to record financial/accounting information. FRS replaced FAS in fiscal year 1992. |
| FINHRS | Financial Application - Human Resource System | System (software) developed by Information Associates and implemented by University of Houston to record payroll and personnel information and to provide payroll services. HRS was implemented by the university in December 1995. |
| FINMFX | Microfilm Index | University of Houston System application for the indexing of microfilmed accounting records. |
| FINPMG | Financial Application - Property Management System | System (software) developed by University of Houston and in use at all UHS components to record fixed asset (equipment) information. PMG provides updates to the State Property Accounting (SPA) system. |
| FIS | Financial Information System | Accounting system (software) used by University of Houston System until replaced by FAS in fiscal year 1983. |
| FP&C | Facilities Planning and Construction | Department formerly within the Finance and Administration Division, University of Houston System Administration, with responsibility for the oversight of construction projects and renovation/renewal projects with budgeted expenditures greater than $300,000. |
| FRS | Financial Record System | Accounting system (software) implemented by University of Houston System (see FINFRS). |
| FTE | Full-time Equivalent | A standardized measure of employees, refers to the equivalent of one employee with an assignment equal to 40 hours per week/2088 hours per year (nonexempt). |
| GA | Graduate Assistant | Part-time university employee appointed on the basis of graduate student status. May also be referred to more specifically as TA or RA. |
| GASB | Governmental Accounting Standards Board | Board with responsibility for the development and promulgation of accounting standards for government entities. |
| GCR | General Cash Receipt | University of Houston document used to record the receipt of cash or cash equivalent into FRS. GCR documents use a C- prefix for University of Houston and a G- prefix for University of Houston System. See 3X for transaction type. |
| GFOA | Government Finance Officers Association | Association of state and local government finance officers for the purpose of disseminating information regarding finance issues of mutual concern. |
| GSC | General Services Commission | State of Texas agency with responsibility for the providing of support services to state agencies and political subdivisions and/or oversight responsibility for those services. |
| HEAF | Higher Education Assistance Fund | Appropriation to eligible institutions of higher education for the acquisition of land, permanent improvements, construction and equipping of buildings, major repair or rehabilitation of buildings, and the acquisition of capital equipment, library books and library materials. |
| HFAC | Humanities, Fine Arts and Communication | Refers to the College of Humanities, Fine Arts and Communication at the University of Houston. |
| HHS | Health and Human Services | Department of Health and Human Services: The cognizant agency for federal research projects at the University of Houston. |
| HR | Human Resources | Department within Administration and Finance with responsibility for the university's personnel functions. |
| HRM | Hotel and Restaurant Management | Refers to the Conrad Hilton College of Hotel and Restaurant Management at the University of Houston. |
| HRS | Human Resource System | System (software) implemented by University of Houston System to record and report payroll and personnel information (see FINHRS). |
| IA | Institutional Advancement | University of Houston division with responsibility for development functions. |
| IA | Internal Auditing | University of Houston System department with responsibility for review of financial and managerial policies and activities for compliance with applicable federal, state and university regulations. |
| IA | Information Associates | Software firm that provided HRS to the University of Houston, and is the provider of FRS for traditional platforms. |
| IA | Institutional Administration | A category of expense for the university that is not directly related to the providing of instruction. |
| IAC | Interagency Contract | An agreement between two state agencies for the providing of services by one to the other in exchange for payments. Interagency contracts must be approved by the General Services Commission, and there are regulatory limitations on the categories of expense that can be reimbursed. |
| IDC | Indirect Costs | Charges levied against contracted projects and research grants by the university at a calculated and approved rate for the providing of university administrative services and facilities to the grant or project. UH rate is approved by its cognizant agency, Health and Human Services, at 48.5% of contract and grant expenses, with capital expenditures exempted. |
| IDT | Interdepartmental Transaction | Refers to a document type no longer used at University of Houston, having been replaced by the Service Center Requisition. Was used to record expense to an account and recovered cost to a service center account. |
| IRS | Internal Revenue Service | Primary revenue collection agency of the United States government. |
| ISAS | Integrated Statewide Administrative System | System (software) being developed by the State of Texas Comptroller's Office to provide an internal accounting and financial system to state agencies in a client server environment. |
| ITV | Interagency Transfer Voucher | The document used by one state agency to make payment to another. |
| JV | Journal Voucher | Document used to affect an accounting transaction between two university accounts (10-digit). The Service Center Request (SCR) and the Expenditure Reallocation/Correction (ERC) are two specific forms of the journal voucher. Journal voucher transactions are 6X type (see above). |
| LAR | Legislative Appropriation Request | Document prepared by each state agency as a budget request and submitted to the Legislative Budget Board in the year preceding the convening of the legislature. |
| LBB | Legislative Budget Board | Permanent, joint committee of the State of Texas Legislature that develops recommendations for legislative appropriations for all state agencies. |
| Ledger 1 | Educational & General funds | Refers to educational and general funds appropriated by the State of Texas. May either be General Revenue funds or generated by the university as part of its operational activity, i.e., tuition. |
| Ledger 2 | Designated funds | Refers to those funds generated by the university as a result of its operational activity, and are not part of the state appropriation. |
| Ledger 3 | Auxiliary funds | Those funds generated by the university's auxiliary enterprises. Auxiliary enterprises are intended to be self-sufficient operations and are charged an administrative overhead. |
| Ledger 4 | Restricted funds | Funds provided to the university with restrictions placed on their use, including funds generated from endowments with restrictions established by the donor of the endowment. |
| Ledger 5 | Research funds | Funds provided to the university by government and private entities for the purpose of furthering research. |
| Ledger 6 | Loan/Endowment funds | Comprises two distinct fund groups. Loan funds are those university funds that are available to lent at interest, primarily to students for educational expenses. Endowment funds are those held by the university and invested. In the case of true endowment funds only the earnings can be allocated and spent. In the case of quasi-endowments the principal may be spent as directed in the terms of the specific quasi-endowment. |
| Ledger 7 | Plant funds | The fund group consisting of resources available for purchase or construction of fixed assets and the renovation or replacement of existing fixed assets, funds for the retirement of indebtedness, and investment in plant, i.e., funds expended and invested in fixed assets. |
| Ledger 9 | Agency funds | Moneys held by the university as a custodian on behalf of others. |
| MAPP | Manual of Administrative Policies and Procedures | The desk manual of policies and procedures approved by the University of Houston. |
| MEA | Maximum Exclusion Allowance | Maximum amount of compensation that can be excluded from taxable income and contributed toward a tax deferred (sheltered) annuity. |
| NACHA | National Automated Clearing House Association | Membership organization that provides marketing and education assistance and establishes the rules, standards and procedures that enable financial institutions to exchange ACH payments on a national basis. |
| NACUBO | National Association of College and University Business Officers | Association of university fiscal officers for the purpose of promulgating accounting standards and business practices. |
| NCAA | National Collegiate Athletic Association | Association with oversight responsibility for recognized collegiate athletic activities. |
| NCURA | National Association of College and University Research Administrators | Association of university research administrators for the purpose of disseminating information regarding policies and regulations affecting university research programs. |
| NSM | Natural Sciences and Mathematics | Refers to the College of Natural Sciences and Mathematics at the University of Houston. |
| OAG | Office of the Attorney General | The office and staff of the chief legal officer and counsel of the State of Texas. |
| OAG | Official Airline Guide | Published and on-line source of airline schedules and airfares. |
| OGF | Oracle Government Financials | System (software) for the recording and reporting of financial and accounting information developed by Oracle Corporation. |
| ONR | Office of Naval Research | Research funding division of the U. S. Navy. |
| OPPA | Office of Planning and Policy Analysis | University of Houston department with responsibility for the analysis of enrollment and other data pertinent to the university's operations and the reporting of that information as required/requested. |
| OPT | Optometry | Refers to the College of Optometry at the University of Houston. |
| ORD | Official Reporting Date | The date on which enrollments in university classes are recorded as official and reported to the Texas Higher Education Coordinating Board. ORD generally occurs on and is referred to as the twelfth class day. |
| ORP | Optional Retirement Plan | A retirement plan offered as an alternative to the Texas Retirement System to eligible employees of State of Texas agencies/institutes of higher education. |
| OS | Official Statement | |
| OSP | Office of Sponsored Programs | Obsolete: Refers to University of Houston Office of Sponsored Programs, now termed Division of Research. |
| PAR | Personnel Action Request | Document used by components of the University of Houston System to affect a change in personnel status or payroll status. |
| PCBUD | PC-based Budget System | Budget system developed by University of Houston System to allow departments to build budget requests from the prior/current year budget, and to feed the proposed budget to a central database. |
| PCN | Position Control Number | Obsolete: See PN. |
| PFA | Texas Public Finance Authority | See TFPA. |
| PMG | Property Management | System (software) developed by University of Houston and in use at all UHS components to record fixed asset (equipment) information (see FINPMG). |
| PN | Position Number | Control number designating an individual assignment within HRS. |
| POS | Preliminary Official Statement | |
| PPS | Personnel and Payroll System | System (software) used by University of Houston to record and report payroll information. Was replaced by HRS in December 1995. |
| PUF | Permanent University Fund | Funds originally derived from public lands and held for the benefit of Texas A&M University and University of Texas. Interest derived from these funds are termed Available University Fund. |
| PV | Purchase Voucher | Document used by University of Houston System components to generate payment to vendor. |
| RA | Research Assistant | Part-time university employee appointed on the basis of graduate student status. Duties include assistance in the research area. |
| RFI | Request for Information | A public request for information regarding a software system, an item of equipment or a service as a preliminary step toward the development of a request for proposal. |
| RFP | Request for Proposal | A request made to selected sources for a proposal to deliver goods or services to the university. Sources provide such proposals as a preliminary step toward the development of an invitation to bid. |
| RTI | Recurring Transaction Index | Uniform Statewide Accounting System mechanism for on-going transactions between state agencies. |
| SACS | Southern Association of Colleges and Schools | Association with accreditation oversight for colleges and universities in the southern region of the United States. |
| SACUBO | Southern Association of College and University Business Officers | Regional association of university fiscal officers for the purpose of promulgating accounting standards and business practices. |
| SAM | System Administrative Memorandum | Policy statements issued by the University of Houston System for the purpose of defining standard practices at the components. Intended to be implemented by local policies and procedures (see MAPP). |
| SAO | State Auditor's Office | The office and staff of the chief auditor for the State of Texas, with responsibility for providing useful information through independent audit services to improve accountability in state agencies and universities. |
| SCH | Semester Credit Hour | A standardized measure of enrollment equivalent to one student enrolling in a one course that meets one hour per week. |
| SCR | Service Center Requisition | University of Houston form used for the requisition of goods and services from authorized service departments, and for subsequent recording of expense to the requesting department and recovered cost to the service department. |
| SFA | Scholarships and Financial Aid | University of Houston department within Student Affairs with responsibility for the administration of scholarship and financial aid programs. |
| SFS | Student Financial Services | University of Houston department within the Office of the Associate Vice President for Finance with responsibility for collection of student tuition and fees and the crediting of that revenue to the appropriate student accounts. |
| SPA | State Property Accounting | Division of the Comptroller of Public Accounts with responsibility for oversight of the fixed asset accounting, control and reporting of state agencies and universities. |
| SVEC | Space Vacuum Epitaxy Center | Research center at the University of Houston with focus on the use of the vacuum that exists in near Earth orbit in the improvement of certain manufacturing processes. |
| TA | Teaching Assistant | Part-time university employee appointed on the basis of graduate student status. Duties include some classroom responsibilities, with limitations on those responsibilities determined on coursework completed. |
| TAMU | Texas A&M University | Refers to the campus of the Texas A&M University located at Bryan, Texas, but may refer to the Texas A&M System. |
| TASCUBO | Texas Association of State College and University Business Officers | Association of financial officers of state universities and colleges in Texas, for the purpose of disseminating information regarding state regulations affecting higher education and to develop standardized practices. |
| TCB | Texas Commerce Bank | Now Chase Texas. Principal banking partner for the University of Houston System, especially University of Houston. |
| TCSUH | Texas Center for Superconductivity at University of Houston | Research center at the University of Houston with focus on the development of superconducting materials. Originally funded with gasoline surplus taxes, now funded through line item appropriation of general revenue. |
| TDA | Tax Deferred Annuity | Voluntary payment toward a supplemental retirement annuity with that payment excluded from income taxes. |
| TDC | Texas Department of Corrections | State of Texas agency with responsibility for the housing of convicted criminals; provides goods and services to other state agencies. |
| TEC | Texas Employment Commission | Now Texas Workforce Commission. |
| TexPool | Local Government Investment Pool | Investment pool managed by the State of Texas for state agencies and political subdivisions to allow broader range of investment opportunity. |
| TNRCC | Texas Natural Resource Conservation Commission | State of Texas agency with responsibility for the protection of natural and human resources consistent with sustainable economic development. |
| TPFA | Texas Public Finance Authority | Bond-issuing agency for the State of Texas, with responsibility for the providing of a method for financing the acquisition, construction and renovation of buildings for use by state agencies. |
| TPR | Texas Performance Review | Division of the Texas State Comptroller's office with responsibility for the review of state agencies, programs and operations and for the recommendation of improvements for the increase of efficiency and effectiveness. |
| TRB | Tuition Revenue Bond | Bond supported by future tuition revenue. |
| TRS | Teachers Retirement System | State of Texas agency with responsibility for the delivery of retirement and related benefits authorized by law for members. |
| TSL | Texas State Library | State of Texas agency with oversight responsibility for government records. |
| TTF | Texas Tomorrow Fund | Program of the State of Texas Comptroller's Office which provides for prepaid college tuition contracts. |
| TWC | Texas Workforce Commission | State of Texas agency with responsibility for employment related services. |
| TXDOT | Texas Department of Transportation | State of Texas agency with responsibility for providing safe, effective and efficient movement of people and goods. |
| UBI | Unrelated Business Income | Income realized by the university as a result of activities that are not related to its educational mission under IRS interpretation. |
| UBIT | Unrelated Business Income Tax | Taxes resulting from income realized by the university as a result of activities that are not related to its educational mission. |
| UH | University of Houston | The largest component (campus) of the University of Houston System. Formerly known as University of Houston Central Campus and University of Houston-University Park. |
| UHAD | University of Houston Administrative Cluster | The group of Digital Equipment computers that serve the administrative functions of the University of Houston/University of Houston System. |
| UHS | University of Houston System | The collective term for the University of Houston, University of Houston-Clear Lake, University of Houston-Downtown, University of Houston System Administration and University of Houston-Victoria. |
| UHSA | University of Houston System Administration | The component of the University of Houston System that formerly comprised the common functions that served all components, i.e., Facilities Planning & Construction, etc. |
| UP | University Park | Refers to University of Houston, based on past designation of this component as University of Houston - University Park. |
| USAS | Uniform Statewide Accounting System | System (software) implemented by the Texas State Comptroller's Office to capture accounting activities supplied by state agencies and institutions of higher education to be used to produce state payments, agency reports, legislative reports, and reports for appropriation management and statewide budgets. |
| USPS | Uniform State Payroll/Personnel System | System (software) implemented by the Texas State Comptroller's Office to capture payroll activities at participating state agencies and institutions of higher education to produce payments to employees, agency reports, legislative reports and other reports as required. |
| UT | University of Texas | Generally refers to University of Texas at Austin, but may refer to the University of Texas system. |
| UT-HSC | University of Texas Health Science Center | Generally refers to the University of Texas Health Science Center at Houston, but may refer to any of the various centers. |
| UTMB | University of Texas Medical Branch | Generally refers to the University of Texas medical school in Galveston. |
| VAX | Virtual Address Extension | Refers to product line of Digital Equipment Co. computers originally installed by University of Houston System to support administrative computing functions as replacement for Honeywell mainframe. |