Index and Glossary – E

Share Your Ideas


Discussion: The ability to process payment cards through a merchant account, eChecks, or other similar payment methods, via the internet as payment for goods or services rendered by the department, utilizing computer software and/or a third party payment application.

Quick Links

| E-Commerce Dept Site | Credit Card Compliancy Rule 07/18/08 | Policy 3-070 Payment Card Acceptance | E-Commerce Definitions | E-Commerce OnLine Learning (coming soon) | E-Commerce Self Help Guides | E-Commerce Forms | Payment Card Acceptance Guidelines | How to request an E-Commerce/POS Account | UPAY Credit Card Detail Help | Ask Us E-Commerce | Return to Topical List

Educational/Research Traineeship Grant Form:

Discussion: A Form that departments use to pay fellowships from departmental funds on sponsored awards.

Non-Resident Alien (NRA) recipients may be subject to 14% withholding on Traineeship payments and should make an appointment with Tax Services, 581-5414, to determine their tax liability.

Traineeship payments may be taxable income. To make a determination of scholarship/fellowship taxability consult the IRS Publication 970, Tax Benefits for Education, Chapter one, Scholarships, Fellowships, Grants, and Tuition Reductions .

| Educational/Research Traineeship Grant Form | Traineeship Instructions | Traineeship Direct Deposit Form | Traineeship Direct Deposit Instructions | IRS Publication 970 | Ask Us Contracts & Grants Accounting | Educational Payments Decision Document |

Return to Topical List

e-Journal Entry:

Discussion: e-Journal Entry (aka e-Journal) is a web application on the FS pagelet of the CIS (Campus Information System). The e-Journal system replaces the General Journal Entry PDF form, providing for all-electronic submission, approval, review and storage of journal entries and supporting backup documentation.

| e-Journal Users Forum | e-Journal Help & Documentation | Ask Us Financial Reporting & Accounting | General Journal Entry PDF form | Return to Topical List


Discussion: Electronic waste (e-waste) is electronic equipment and electronic parts which are at the end of their useful life. E-waste is considered a “universal waste” by the Environmental Protection Agency (EPA) and its campus disposal is managed by the Office of Environmental Health and Safety (EHS). University Surplus and Salvage Department (US&S) collects and recycles e-waste through University and EHS approved recyclers and processes. A partial list of equipment considered to be e-waste are televisions, computers, computer monitors, computer keyboards, stereos, VCRs, fax machines, printers, copiers, telephones, cellular telephones, office electronics and many types of scientific and medical equipment. E-waste may not be thrown in the garbage. It should be sent to US&S. If e-waste is disposed of in a manner inconsistent with university procedures, fines and/or penalties may be assessed to the University. Responsible individuals, departments or both may be subject to fines, penalties and possible criminal action.

| Surplus & Salvage Web Site | Surplus Property Listing | Policy 3-040 Property Accounting | Ask Us Surplus |

Effort Reporting:

Discussion: Effort allocation and certification at the University is required by the federal government and other awarding agencies. It is the responsibility of the University, its departments and individual employees to ensure compliance with effort reporting requirements which includes the appropriate budgeting, charging and certification of effort.

The federal government requires an effort reporting system. The University of Utah has established Personal Activity Reporting (PAR) for exempt employees and a time and attendance system for hourly employees as a means of satisfying these requirements.

| PAR Rule (October) 2008 | PAR Rule (Original) | Effort Reporting (PAR) Training | Policy 3-020 Effort Reporting | Momentum Newsletter Article | Ask Us Cost Accounting | Return to Topical List

Employee Awards:

Discussion: Employee awards are taxable wages except for certain exceptions of nominal value.

| Full Requirements | Ask Us Tax Services | Return to Topical List

Employee Education Benefits:

Discussion: Employee education may be provided as a tax free benefit if the education, reimbursement and or payment meets IRS requirements and University Policy 5-305. Human Resources determines eligibility for the University’s tuition reduction plan. Tax Services determines eligibility for the working condition fringe benefit employee education.

| Full Requirements | University Policy 5-305 | Ask Us Tax Services | Return to Topical List


Discussion: A financial obligation for which payment has not yet been made. Encumbrances usually result from the submission of a Purchase Order (PO) or an ePaf for salary obligations.

| Ask Us Purchasing | Ask Us Financial Reporting & Accounting | Return to Topical List

Endowment & Investment:

Quick Links

| Procedure (Earnings) | Dept Site | Ask Us Endowment & Investment | Return to Topical List

Endowment Market Report:

| Endowment Market Report Help | Ask Us Endowment & Investment | Return to Topical List


Discussion: Equipment, material, supplies, land, buildings and related improvements purchased with any funds administered by the university, acquired from the State Department of Facilities Construction and Management or bequeathed or contributed to the university.

  • Capital Equipment: $5,000 +
  • Non-Capital Equipment: $1,000 – $4,999

| Capital Equipment Topic | Policy 3-040 | Non-Capital Equipment Topic | Policy 3-041 | Security and Accountability for University Equipment | Grants Management Essentials Training | Ask Us Property | Return to Topical List

Ethical Code of Conduct:

Discussion: Please refer to the President’s letter and associated Code of Conduct Handbook.

| President’s Letter & Code of Conduct Handbook | Return to Topical List

Exchange Fees (Airfare):

Discussion: Exchange policies vary by Airline Company, and frequently change. Our Onsite Agents are the most useful resources we have for up to date information, but Travel will try to keep current policy summarized at the Schedule of Allowable Rates.

| Schedule of Allowable Rates – Airline Fees | Step 1: Request Airfare Options| Step 2: Request “ON HOLD” Reservation | Step 3: Confirm Itinerary | Travel Services Training | Travel Planner Reservation Training | Ask Us Travel | Return to Topical List

Exempt Status (Tax), University of Utah:

| IRS letter of 501(c)(3) Exempt Status | Exemption Certificate Utah State Tax Commission, Form TC-721G | Ask Us Tax Services | Return to Topical List