Glossary of Terms

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Single printing
The process of printing a sheet of paper first on one side and then on the other
Site Leader
The person responsible for assuring that SAP is accessible, usable, and productive for a department's users.
Sponsor Owned Equipment
Sponsor-owned equipment must be properly classified, tagged, monitored, and reported. Therefore, it is critical that both Plant Accounting and the Office of Sponsored Programs (OSP) be notified of any changes associated with the Sponsor-owned equipment. "Changes" include, but are not limited to, items being moved from their original location, lost, stolen, or no longer being used by the project. Sponsor-owned equipment may not be disposed of without the Sponsor's written approval. When the project terminates, disposition of the Sponsor-owned equipment must be established through OSP.

When purchasing capital equipment, the proper use of object codes 6647 (G/L account 664700) (Government-owned) and 6648 (G/L account 664800) (Sponsor-owned) on the Purchase Requisition is a flag to the Office of Sponsored Programs (OSP) and Plant Accounting that title to the item being purchased vests with the Sponsor. When replacing a part in a Government-owned item, Government regulations state "Title to Government property shall not be affected by its incorporation into or attachment to any property not owned by the Government nor shall Government property become a fixture or lose its identity as personal property by being attached to any real property." (FAR 52.245-5, c, 4). In addition, if Duke funds are used to partially pay for an item of equipment that is owned by the Federal Government, Duke will have no claim to the item when the project terminates.

The Federal Government retains title (ownership) of equipment loaned to Duke (Government-Furnished equipment). Since Government-Furnished equipment is not purchased by the project, both Plant Accounting and OSP may be unaware that the Government-owned equipment was received by a project. Therefore, it is of the utmost importance that the Departmental Administrator immediately notify OSP or Plant Accounting when Government-Furnished Equipment is received so that it can be properly accounted for and reported to the Government. In accordance with FAR 45.502-2 Discrepancies Incident to Shipment, Plant Accounting and OSP must be informed if any overages, shortages, or damages are discovered upon receipt of the Government-furnished property and the condition of the property and apparent causes. This information is critical for the proper reporting of Government-owned property. Failure to notify these offices may jeopardize Duke's approval by the Government of its Property System.
Sponsored Programs/Research Short-Term Cash fund
Sponsored Programs/Research Short-Term Cash fund is an amount of money requested by and held by a department to pay experimental subjects/participants or expenses related to a study. The funds are not to be used to pay for incidental, departmental operating expenses, meant to accommodate research programs that involve a high volume of low-dollar payments to non-employees. Sponsored Programs/Research Short-Term Cash Funds are not an expense when received by the department. Instead, these funds are a loan from the general fund of the University that must be properly safeguarded by an established custodian and supported by receipts when the funds are spent or returned when the fund is no longer being used and/or closed.
Sponsored Projects Costing Compliance

Adhering to policies and procedures related to Direct and F&A charging to Sponsored Projects.*

Sponsoring Agency
The agency of the Federal Government that is funding a project at Duke University pursuant to a grant or contract. The sponsoring agency is not necessarily the same as the holding agency, although it may be.
Spot color
Any color used for printing that has been "custom mixed" for the job, as opposed to one of the four standard process colors.
Spread Codes
Spread codes define how the budget is distributed across the months. After budget development, the University Budget Office assigns the spread that was designated to a particular fund/G/L Account combination based upon the previous year spread. (For example, the initial spreads for the FY10 budget will be the same as those for FY09.) New fund/G/L Account combinations will receive the default 12 month spread (AAA). Spread codes can be changed in the budget modification file. Factors selected by the department and applied to the budget by G/L account within cost object; factors determine how the budget is calendarized throughout the fiscal year. Calendarization is reflected in SAP and BW.
Standard Toolbar
The Standard Toolbar is the second bar located directly under the Menu Bar at the top of the SAP screen. This Toolbar contains standard buttons (icons) for performing common functions, depending on the screen or task. Some functions include moving back to the previous screen, exiting a screen, canceling a transaction, and printing.
State Use Tax
All purchases "consumed" in the operation of an organization are subject to state and local use tax, unless specifically exempted by statute. The party paying the tax uses the term use tax. The terms sales and use tax are frequently used interchangeably on purchases for operational needs, causing confusion at times.
A proofing mark, written in the margin, signifying that copy marked for corrections should remain as it was
Storage Location
A Storage Location is a place where inventory items are stored. Examples include the STAT room and In-patient supply carts.
A Subcontract document is required when an Institution awards to a third party (Subrecipient) a portion of the funds it has received from a Sponsor (Prime ) for a sponsored project. Proposals for Subcontracts are incorporated in the main proposal as a mini proposal. The subcontract document is negotiated by the pre-award office and usually contains the same restrictions as the Prime award. When both parties have signed the subcontract document, the pre-award office forwards a copy of it to the Office of Sponsored Programs.
Subrecipient (Subcontractor or Subawardee)
A subrecipient (subcontractor or subawardee) is a third-party organization that receives funding from Duke to collaborate in carrying out an externally funded program.
Abbreviation found on Biweekly Leave, Gross Pay Computation, and Distribution Reports. Stands for: Supplement pay data chargeable to the accounting code furnished on the supplement pay card. (Note: A supplement pay card, without an accounting code indicated will distribute the pay to the primary position's codes and will be shown on the primary (PRI) line in the Supplement column.)
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