Account Code

This is a five-character code that identifies objects, such as the general ledger accounts (assets, liabilities, control, fund balances) and the operating ledger accounts (income, expenditures). The account is a line item within an institution’s financial structure. Account codes may be established in a hierarchy of up to four levels for roll-up and reporting purposes. 


A state agency’s plan of estimated expenditures and revenues for each month of the biennium.


The legislative authorization to make expenditures and incur obligations from a particular fund. Appropriations typically limit expenditures to a specific amount and purpose within a fiscal year or biennial timeframe.


A two year time period. Washington State makes funding decisions on a two year cycle. The biennium begins on July 1 of an odd numbered year and ends on June 30 of the next odd numbered year. For example: July 1, 2023 through June 30, 2025 is the 23-25 biennium.

Budget Encumbrance Management (BEM)

Budget Encumbrance Management (BEM) is a process used by the Budget Office to post salary and benefit encumbrances on the Banner Finance System. BEM is processed after both payroll periods for a month have been run. BEM provides up-to-date salary and benefit budget information on Banner Finance.

An internal form used for authorization to change a budget. This can be for both permanent and/or current year changes to a budget.

Capital Budget and Ten-Year Capital Plan

The long-term financing and expenditure plan for acquisition, construction, or improvement of fixed assets such as land and buildings.

Classification Schema (Washington State)

Washington State Department of Personnel (DOP) classified employee job class code list, position descriptions and salary ranges.

Comprehensive Budget Level (CBL)

Comprehensive Budget Level (CBL) tracks Eastern’s future fiscal year budget (both permanent and temporary funding). Throughout a fiscal year, the Budget Office tracks the annual impact of any spending or hiring decisions in the CBL system. CBL is further adjusted for any known future cost impacts such as classified step increases or legislated changes in benefit rates. CBL is distributed regularly to budget managers for review.

Council of Presidents

A voluntary association of Washington’s six public baccalaureate institutions of higher education to coordinate various groups and activities undertaken in the interest of higher education. COP cooperates with a number of state agencies and the legislature to provide information and assistance in higher education policy development.

De-fund (Banner HR/Payroll)

To remove funding from a budgeted position for the current fiscal year only. The position remains funded in future years.

EWU Foundation

A separate entity from Eastern Washington University to identify, promote, receive and manage all private gifts from individuals, corporations, foundations and associations to EWU.

Exempt Classification Listing

Job class, title and pay range for administrative exempt employees at Eastern.

Fiscal Year

Eastern operates on a July 1 through June 30 fiscal year.

July 1, 2021 to June 30, 2022 = FY22
July 1, 2022 to June 30, 2023 = FY23

Fiscal Period

Eastern operates on a July 1 through June 30 fiscal year.

FP01 = July 1 to July 31
FP02 = August 1 to August 31

FOAP (Banner Finance)

The seven-element Chart of Accounts structure that defines the accounting distribution used on all transactions processed in the Banner Finance module.

This is made up of Fund, Organization, Account and Program

Full time equivalent (FTE)

A measure used in presenting statistical data on all employees.

one 12 month, 100% time employee = 1 FTE
one 9 month, 100% time faculty = 9/12 or .75 FTE


2,088 hours of paid staff time per year

Full time equivalent Faculty (FTEF)

A measure used in presenting statistical data on faculty. One 9 month, 100% time faculty = 1 FTEF

Full time equivalent student (FTES)

A measure used in presenting statistical data on students. The calculation depends on the credit value of the course and the number of students enrolled in a given quarter.

For 100, 200, 300 and 400 level courses:
(Course credit hours * Student enrollment in class )/ 15 = 1 quarterly FTES

For 500 and 600 level courses:
(Course credit hours * Student enrollment in class )/ 10 = 1 quarterly FTES

Average Annual FTES – calculated by adding the quarterly FTES for Fall, Winter and Spring quarters and dividing by 3.

Fund (Banner Finance)

This is a six-character code that identifies a self-balancing set of accounts and identifies ownership and funding source. Balance sheets and revenue/expense reports can be produced in BANNER for any fund, which can be restricted (permanently or temporarily) or unrestricted. Fund codes may be established in a hierarchy of up to five levels for roll-up and reporting purposes.

General Fund State

Funds authorized by the Washington State Legislature to support the instructional activities and services of the university; including teaching, research, student services, libraries, administration and maintenance of the campus physical plant.

Higher Education Coordinating Board (HECB)

The Washington State Higher Education Coordinating Board (HECB) is a nine-member board of citizens, appointed by the governor, to represent the broad public interest in the development of higher education policy.

The Board administers state-funded student financial aid, and performs some oversight and authorization functions in addition to its financial aid and policy duties.


Index Code is a 6 character shortcut that represents a fund, organization and program code in Banner Finance.

Office of Financial Management (OFM)

The Office of Financial Management provides vital information, fiscal services and policy support that the Governor, the Legislature and state agencies need to serve the people of Washington State.


This is a five-character code that identifies a unit of budgetary responsibility and/or departments within an institution. It is normally used to define “who” spends the money.

Organization Hierarchy

Structure in Banner that allows grouping for reporting purposes. The two main organizational hierarchy levels are 2 digit and 3 digit.

For Example:

  • 20 is the 2 digit org for Academic Affairs
  • 220 is the 3 digit org for College of Business & Public Administration

Payroll Action Form (PAF)

An internal form used to process paychecks for employees of the university.

Position Numbers

Descriptions of Eastern’s position number schema Banner HR/Payroll.

Program (Banner Finance)

This is a five-character code that identifies a function and enables the institution to establish a method of classifying transactions across organizations and accounts.


Funds that were allocated by the state through the operating budget of Eastern Washington University for a specific use.


Authorization to continue to spend capital appropriations that were unspent in a prior biennium.

Reserve Index (Banner Finance)

An index assigned to each unit for holding unallocated funds. Expenditures should not be made directly out of these indexes. Budget revisions move funds to and from a reserve index.

Revised Code of Washington (RCW)

The laws of a general and permanent nature in the state of Washington. RCW Title 28B deals specifically with Higher Education.

State Object Code

A code assigned by the Office of Financial Management (OFM) for reporting expenditures to the State of Washington.

Object Code Title
A Salaries & Wages
B Employee Benefits
C Personal Services
E Contractual Services, Goods & Services, Indirect Cost
G Travel
J Equipment, Capital Outlay
N Grants & Subsidies
P Debt Service

State Program

A term defined by the state of Washington to divide the expenditures into broad categories. Each category is assigned a specific number.

Program 01X — Instruction
Program 02X — Research
Program 03X — Public Service
Program 04X — Primary Support Services
Program 05X — Libraries
Program 06X — Student Services
Program 08X — Institutional Support
Program 09X — Plant Operation & Maintenance
Program 100 — Sponsored Programs

Each Index in Banner Finance is assigned a program number based on the category of expenditures from that account. The state frequently requests information on expenditures within a specific program category.

Also see Program (Banner Finance) above.

Student Credit hours (SCH)

A measure used in presenting statistical data on students.

Number of Credits * Headcount in class = SCH

Supplemental Budget

Any legislative change to the original budget appropriations.

Eliminate/Terminate (Banner HR/Payroll)

To remove funding from a position in the current year and in future years. The position no longer exists in the budget.

Unrestricted Net Assets (Banner Finance)

The carry forward balance in a general ledger account.

Washington Administrative Code (WAC)

WAC’s are the written procedures of a state agency that are required to be adopted under certain legislation or if the agency procedure affects the general public.