• Sensitive transaction

    A transaction that may have numerous and complex university, state, or federal regulations associated with it, or a transaction that may be perceived as being in appropriate for support by public funds.

  • Service organizations

    An external party that accomplishes tasks that affect the University's financial statements ranging from performing a specific task under the direction of the University to replacing entire business units or functions of the University.

  • SGDP (same gender domestic partner)

    An individual who is a partner of an employee where both individuals meet all of the following requirements: • not a blood relative of each other to degree that would bar marriage in Colorado; • has shared a principal residence with each other for more than one year; • has filed either a Certificate of Domestic Partnership from the City of Boulder or a Certificate of Committed Partnership from the City and County of Denver; and, • not married or legally separated from any other person and neither is engaged in another domestic partnership

  • Significant deficiency (reportable condition)

    Deficiencies that more than likely will not prevent an error from occurring that is consequential (but not yet material).

  • Special event

    See Fundraising Event.

  • SpeedType

    Common reference for the ChartField combination known as a FOPPS in the Finance System (or subsystems).
  • Sponsored projects

    Sponsored project awards are "exchange transactions" between an external sponsor and the University under a grant, contract, cooperative agreement, purchase order, or any other mutually binding award that restricts the use of funds or property and stipulates conditions with which the University must comply. The typical sources of such receipts include organizations at all levels of government (local, state, federal, or international) as well as private corporations and foundations.

  • Spouse

    The spouse of an employee pursuant to a marriage recognized by the laws of the State of Colorado, if such spouse is not divorced or legally separated from the employee.
  • Student

    Any individual who applies to, is accepted for admission, and enrolls for a course at the University of Colorado. This does not include an individual who has never attended or never enrolled at the institution.
  • Subsequent events

    Material fiscal transaction occurring after the end of a fiscal year (June 30) and affecting an amount already recorded in the Finance System for the fiscal year in question. Examples include accounts receivable that are already recorded in the Finance System which are later determined to be uncollectible; or after the fact contracts that create liabilities or obligations to pay.
  • Supporting foundations

    Foundations identified as Supporting Organizations at Related Organizations. Identified at:

  • Supporting organizations

    Legally separate, tax-exempt organizations whose economic resources are entirely or almost entirely for the direct benefit of the University's financial reporting entity or its constituents, and for which the University is not financially accountable. Material supporting organizations are discretely included in the University's Financial Reporting Entity. Supporting Organizations are identified at:

  • Suspense accounts

    A ChartField that represents a temporary classification of fiscal transactions by the Finance System or its subsystems due to incomplete or invalid information being available to the system. Such activity requires an individual to make another entry to ensure the appropriate classification of the fiscal transactions. Examples include expense account 699999 used by the Procurement Card system.