Data Glossary

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Academic Period

The total number of class days and examination days as designated and reported by each college in which courses are offered. The normal academic period corresponds in length to a semester schedule or a full academic year schedule or other time period as determined by the college.

Academic Program

Non-occupationally specific courses and/or related instructional activities organized for the attainment of educational objectives described by the institution. This does not lead directly, or by the nature of its content, to qualification for entry-level or advanced practice in an occupationally specific field.

Academic Support (Expenditures)

Expenditures for the support services that are an integral part of the institution's primary mission of instruction, research, or public service. Includes expenditures for libraries, museums, galleries, audiovisual services, academic computing support, ancillary support, academic administration, personnel development, and course and curriculum development. Also includes expenditures for veterinary and dental clinics if their primary purpose is to support the institutional program.

Academic Year

The time period determined by the college whereby instruction occurs that is equivalent in time to the college fiscal year. The final ending calendar date is June 30 of each year.reporting purposes under full accrual accounting, revenues and expenses are recorded as earned. Therefore, summer session will no longer be deferred but instead will be split between fiscal years. For reporting instructional activity, a college must count the credit hours, contact hours, duplicated and unduplicated student headcount, in-district, out-of-district student head count for summer courses in the year whereby a majority of the course expenditures is reported. June 30 of each year. (ACS, Part 3)


A process whereby an organization or agency recognizes an institution or program of study as having met certain predetermined qualifications or standards based on an evaluation of that institution in terms of its purposes and with respect to its particular characteristics and mission. The process normally includes the setting of standards, a self-study by the institution or program, examination by a team of outside specialists, a report, a decision by an independent accrediting commission and publication of a list of accredited institutions or programs.

Accrediting Agencies

Firms or administrative divisions of government that establish operating standards for educational or professional institutions and programs, determine the extent to which the standards are met, and publicly announce their findings.

African American/Black

A person having origins in any of the black racial groups of Africa.


The length of time expressed in years that a person has existed since birth.

American Indian/Alaskan Native

A person having origins in any of the original peoples of North and South America (including Central America) who maintains cultural identification through tribal affiliation or community attachment.

Annual Public Service Hours

The total hours in which users can find public service from the main or central library and all of its branches during the fiscal year.


A training program in those industrial and craft occupations that require a wide range of diverse knowledge. It combines supervised on-the-job training and experience with technical classroom instruction in related fields. Such programs are sanctioned by the U.S. Department of Labor/U.S. Bureau of Apprenticeship and Training.

Approval Year

Year the occupational program was approved as an Occupational Program.


Nonrecurring records of an organization or institution preserved because of their continuing value.

Area Career and Technical Education School

(A) a specialized public secondary school used exclusively or principally for the provision of career and technical education to individuals who are available for study in preparation for entering the labor market; (B) the department of a public secondary school exclusively or principally used for providing career and technical education in not fewer than 5 different occupational fields to individuals who are available for study in preparation for entering the labor market; (C) a public or nonprofit technical institution or career and technical education school used exclusively or principally for the provision of career and technical education to individuals who have completed or left secondary school and who are available for study in preparation for entering the labor market, if the institution or school admits, as regular students, individuals who have completed secondary school and individuals who have left secondary school; or (D) the department or division of an institution of higher education, that operates under the policies of the eligible agency and that provides career and technical education in not fewer than 5 different occupational fields leading to immediate employment but not necessarily leading to a baccalaureate degree, if the department or division admits, as regular students, both individuals who have completed secondary school and individuals who have left secondary school.

Articulation Agreement

A written commitment (A) that is agreed upon at the State level or approved annually by the lead administrators of (i) a secondary institution and a postsecondary educational institution; or (ii) a sub baccalaureate degree granting postsecondary educational institution and a baccalaureate degree granting postsecondary educational institution; and (B) to a program that is (i) designed to provide students with a non duplicative sequence of progressive achievement leading to technical skill proficiency, a credential, a certificate, or a degree; and (ii) linked through credit transfer agreements between the 2 institutions described in clause (i) or (ii) of subparagraph (A) (as the case may be).


A person having origins in any of the original peoples of the Far East, Southeast Asia, or the Indian Subcontinent, including, for example, Cambodia, China, India, Japan, Korea, Malaysia, Pakistan, the Philippine Islands, Thailand, and Vietnam.

Asset Type

Physical properties of an institution that are of value, (e.g. land, buildings, equipment).

Associate Degree

An award conferred upon students who complete a technical or college parallel level educational program that normally requires 2 years of full-time-equivalent academic years. (SEE CERTIFICATE AND DEGREE RECOGNITION FOR CREDIT HOUR OR CONTACT HOUR EQUIVALENCIES)

Attendance in Library

The total number of persons, excluding staff, entering the library in a typical week, including persons attending activities, meetings, and those persons requiring no staff services. This is a total duplicated number.


A person who has enrolled in a course without receiving academic credit. (For ACS reporting purposes, students auditing a course shall be included in headcount (unduplicated and duplicated) and contact hour counts, but not credit hour counts.)

Audit Students

Students auditing a course shall be included in headcount (unduplicated and duplicated) and contact hour counts, but not credit hour counts.

Auxiliary Services

Essentially self-supporting operations of the institution that exist to furnish a service to students, faculty, or staff, and that charge a fee that is directly related to, although not necessarily equal to, the cost of the service. Examples are residence halls, college unions, student health services, college stores, and food service operations.

Average Hourly Salary

The average of all hourly salaries reported by completers of a specific program who are employed in a related field. Report this average amount to the nearest cents ($X.XX). Group by gender: Total salary outlay / number of students reporting (base).

Award, Formal

Requires completion of an organized program of study at the postsecondary level and does lead to a certificate, degree, or other Board of Trustees recognized award.

Award, Informal

Requires completion of an organized program of study at the postsecondary level but does not lead to a certificate, degree, or other Board of Trustees recognized award.


Black Non-Hispanic

A person having origins in any of the black racial groups of Africa (except those of Hispanic origin).

Branch Campus

A campus of an institution of higher education which is organized on a relatively permanent basis which offers an organized program(s) of academic work of at least 2 years and which is located in a community different from that which its parent institution is located. Being in a community different from that of the parent institution means that a branch is located beyond a reasonable commuting distance from the main campus of the parent institution.

Business and Human Services

Includes instruction in, but is not limited to, the following subject matter areas: Business, Administration and Marketing, Computer and Information Sciences, Administrative Support, Social and Human Services, Media Production, Personal and Culinary Services.



The system by which the institution structures its school year. The total number of class days (e.g. the number of days including holidays -- that credit courses and examination days are offered). The three common types of calendars are the semester, the quarter and the trimester. The semester calendar is generally composed of two semesters of about 17 weeks of classes each inclusive of final examinations, running from September to June, plus a summer session. The quarter calendar is composed of four terms usually with 11 weeks per term of instruction, including final examination. The summer quarter is sometimes subdivided into terms of shorter length. The trimester calendar is composed of three 15-week terms including final examinations. The third trimester may be subdivided.

Campus Security

This sub activity consists of those activities related to the security of the campus and its residents.

Capital Assets

A capital asset is defined as any physical resource that benefits a program for more than one year. Capital expenditures therefore include funds expended for land, improvements to land, buildings, improvements and additions to buildings, equipment, technology and library books.

Career and Technical Education

Organized educational activities that (A) offer a sequence of courses that (i) provides individuals with coherent and rigorous content aligned with challenging academic standards and relevant technical knowledge and skills needed to prepare for further education and careers in current or emerging professions; (ii) provides technical skill proficiency, an industry-recognized credential, a certificate, or an associate degree; and (iii) may include prerequisite courses (other than a remedial course) that meet the requirements of this subparagraph; and (B) include competency-based applied learning that contributes to the academic knowledge, higher-order reasoning and problem-solving skills, work attitudes, general employability skills, technical skills, and occupation-specific skills, and knowledge of all aspects of an industry, including entrepreneurship, of an individual.

Career Guidance and Academic Counseling

The term career guidance and academic counseling means guidance and counseling that (A) provides access for students (and parents, as appropriate) to information regarding career awareness and planning with respect to an individual's occupational and academic future; and (B) provides information with respect to career options, financial aid, and post secondary options, including baccalaureate degree programs.

Career Guidance and College Orientation

Courses intended to assist students in selecting an instructional program, in understanding and assessing career alternatives and in preparation for seeking employment. Also included are activities in student study skills, the use of the library, and other skill necessities for success in college. (ACS, Part 1)

Casual Employee

Persons who are hired to meet demands during peak activities.


A document containing a written statement verifying that one has fulfilled the requirements of and may practice in a field. These awards must be recognized by the Board of Trustees of the particular school and are usually of two types: (1) Less than one year (2) Greater than one year but less than two. (SEE CERTIFICATE AND DEGREE RECOGNITION)

Certificate and Degree Recognition

A form of recognition certifying the satisfactory completion of a postsecondary education program or formal course of study. The recognition can be a degree, certificate, or diploma and must be recognized by the College's own Board of Trustees. The degree codes and their corresponding descriptors are as follows:￿

0 - An award of less than one year (two semesters or three quarters) or in less than 900 contact hours by a student enrolled full-time.

1 - Awards of at least 1 but less than 2 full-time equivalent academic years, or designed for completion in at least 30 but less than 60 credit hours, or in at least 900 but less than 1,800 contact hours.

2 - Associate's Degree - An award that normally requires 2 full-time equivalent years of college work.

3 - Awards of at least two but less than four full-time equivalent academic years, or designed for completion in at least 60 but less than 120 credit hours, or in at least 1,800 but less than 3,600 contact hours.

Chief Administrator

The principal administrative official responsible for the direction of all affairs and operations of a post secondary educational institution or that component of an organization that conducts post secondary education and may report to a governing board (e.g., President, Chancellor, Provost, etc.).

Classification of Instructional Programs (CIP)

All educational programs are to be identified with a six-digit CIP code that was originally developed by the U.S. Department of Education's National Center for Education Statistics (NCES) as a nationwide coding system for standardizing descriptions of programs. It is used in all NCES surveys as a means of getting comparable and comparative information. It is accepted government standard on programs for education information surveys.

Clock Hours

A 50-minute hour in which a student is engaged in a learning activity while an instructor is present.

Community Education Course

Provides individuals with non-credit and credit opportunities to improve their knowledge and skills in areas of personal interest, including leisure time activities, basic skills, citizenship activities, health-related knowledge and skills, and personal awareness and self-improvement. Such courses do not qualify a person professionally, nor do they produce transferable academic credits or recognized degree completions.


Unduplicated headcount of all students who have finished their intended program regardless of whether they received either a formal or non-formal award. The student must have met all the requirements of the institution for program completion, whether or not the individual graduated from the institution.

Completion Requirements

A program having educational objectives that must be met in order to successfully complete the program.

Consumer Education and Human Development

Courses that provide the learner with knowledge, skills, and capabilities needed to function better, both individually and socially. (ACS, Part 1)

Contact Hour Equated Student (CHES)

The calculated equivalent of a student having completed one full year of instruction (31 credit hours multiplied by 16 contact hours = 496 contact hours of instruction). (ACS, Part 3)

Continuing Education Course

May be a community education course or it may be an occupational related skill development course for credit or noncredit. The course content is usually developed following related formal instruction in a professional or occupational field of content.

Cooperative Education

A method of education for individuals who, through written cooperative arrangements between a school and employers, receive instruction, including required rigorous and challenging academic courses and related career and technical education instruction, by alternation of study in school with a job in any occupational field, which alternation (A) shall be planned and supervised by the school and employer so that each contributes to the education and employability of the individual; and (B) may include an arrangement in which work periods and school attendance may be on alternate half days, full days, weeks, or other periods of time in fulfilling the cooperative program.

Count Date

The college must adopt one of these methods as an institutional Policy and Procedure and count all such courses in a consistent manner for the entire academic period.

  • The Count Date must be the last scheduled day of the course; or
  • The Count Date must be the last day of the academic period.


An educational unit consisting of a series of instructional periods dealing with a particular subject, and which may or may not carry credit toward an associate degree or other formal award.

Course Contact Hour

One course contact hour is a total of 50 minutes of student instruction in which the student is scheduled to come into contact with an instructor or with tutorial or laboratory equipment. The total contact hours for a course are calculated by summing the total instructional minutes for that course in the academic period and dividing by 50. (ACS, Part 3)

Course Credit Hour

A course credit hour shall be determined by the institution's predominant calendar system. A semester credit hour shall not be less than 800 instructional minutes. All other units should be measured proportionately. Establishing a Norm for courses delivered in an alternative method: Faculty assign credit hours and contact hours based upon a documented set of institutional policies and procedures. The Norm process is to establish a measure or standard or attainment. The institutional measure or standard determines the proportionate instructional contact hours and associated credit hours that a student is expected to prepare for the instructional objectives. (ACS, Part 3)

Credit By Exam

Students receiving credits through examination (with no instructional activity performed by the College) shall not be included in headcount (unduplicated or duplicated), contact hour or credit hour counts.

Credit Course

A course that, if successfully completed, can be applied toward the number of courses required for achieving a degree, diploma, certificate, or other formal award.

Credit Hour

A unit of measure that represents an hour of instruction that can be applied to the total number of hours needed for completing the requirements of a degree, diploma, certificate or other formal award. A course credit hour will be determined by the institution=s predominant calendar system. A semester credit hour will not be less than 800 instructional minutes. A trimester credit hour will not be less than 700 instructional minutes. A quarter credit hour will not be less than 550 instructional minutes.

Credit Hour Enrollment

Total student credit hours for a course are calculated by multiplying the course credit hours value by the number of students enrolled in the course as of the count date.

Credit Hours (Total Program)

The minimum number of credit hours needed to complete a formal course of study. These hours are the credit hours based upon the designated calendar (i.e., semester, quarter, or clock hours).

CTE Concentrator

A post secondary/adult student who: (1) completes at least 12 academic or CTE credits within a single CTE program area sequence that is comprised of 12 or more academic and technical credits and terminates in the award of an industry-recognized credential, a certificate or a degree. These credits must have been earned as of the beginning of the Fall semester of the reporting year. (2) completes a short-term CTE program sequence of less than 12 credits that terminates in an industry-recognized credential, a certificate, or a degree.

CTE Participants

A post secondary/adult student who has 1 or more credits in any CTE program area.

Current Funds

The operating funds used to carry out the functions of the college, including the acquisition of capital assets to the extent current funds are budgeted for and used by operating departments for such purposes.



An award conferred by a college, university, or other post secondary educational institution as official recognition (and sanctioned by the Board of Trustees) for the successful completion of a program.

Degree Level

Areas of award recognition based on successful completion of a program:

0 = Awards of less than one academic year.

1 = Awards of at least 1 but less than 2 academic years.

2 = Associate Degrees.

3 = Awards of at least 2 but less than 4 academic years.

Degree-Seeking Student

A student enrolled in courses that are recognized by the institution as seeking program completion. At the undergraduate level, this is intended to include a student enrolled in a vocational or occupational program.

Development Education and Basic Skills

Developmental education courses teach academically underprepared students the skills they need to succeed in college-level courses. These courses provide learning strategies designed to improve or overcome any marked deficiency in basic competencies, including a deficiency in content previously taught but not learned. Basic competency is defined as reading, writing, mathematics, and science. GED preparation activities are included in this category. The term developmental education includes, but is not limited to, remedial education.

Displaced Homemaker

An individual who is under-employed or unemployed and is experiencing difficulty in obtaining employment or upgrading employment AND has worked primarily without pay to care for a home and family and for that reason has diminished marketable skills OR has been dependent upon the income of another family member but is no longer supported by that income OR is a parent whose youngest dependent child will become ineligible to receive assistance under Part A of Title IV of the Social Security Act (42 U.S.C. 601 et seq.) not later than 2 years after the date on which the parent applies for assistance under this title.

Distance Education

Education that uses one or more technologies to deliver instruction to students who are separated from the instructor and to support regular and substantive interaction between the students and the instructor synchronously or asynchronously. Technologies used for instruction may include the following: Internet; one-way and two-way transmissions through open broadcasts, closed circuit, cable, microwave, broadband lines, fiber optics, satellite or wireless communication devices; audio conferencing; and video cassette, DVDs, and CD-ROMs, if the cassette, DVDs, and CD-ROMs are used in a course in conjunction with the technologies listed above.

Distance Education Course

A course in which the instructional content is delivered exclusively via distance education.

Distance Education Program

A program for which all the required coursework for program completion is able to be completed via distance education courses.


Economically Disadvantaged

An individual from an economically disadvantaged family, including foster children. This individual must be one or more of the following:

1. A Pell grant recipient or recipient of some other form of financial assistance.

2. A migrant.

3. Referred by faculty or staff as requiring support to succeed.

Employed in a Related Field

A program completer that is working at a job, which is related to his or her training from the institution.

Employed in an Unrelated Field

A program completer that is working at a job, which is in an occupation not related to his or her training, received from the institution.


Any individual on the payroll of an employer. This SHALL NOT include persons who are hired on a casual basis for a specified time. Exclude those only hired for the duration of specified job or those that work on remote or scattered sites/locations where it is not practical or feasible for the employer to make a visual survey of the work forces within the report period.

Employee Compensation

Amount paid to hired personnel (fringe benefits + salary) in payment for services rendered.


All people on the payroll of the institution at the start of the fiscal year or reporting period.


A person, business, firm, or institution that hires one or more persons to work for wages or salaries.

Endowment Funds

Funds with respect to which donors or other outside agencies have stipulated, as a condition of the gift instrument, that the principal is to be maintained inviolate and in perpetuity and invested for the purpose of producing present and future income which may either be expended or added to principal.


An individual who has registered, paid the required fees and/or tuition as charged by the district (or who has made arrangement for deferred payment of fees in accordance with applicable district and/or state regulations), and has attended at least one class in each of the course(s) enrolled. Audits are not included.

Enrollment Count (Program)

All unduplicated students who are attending an institution and can be identified as pursuing a planned sequence of courses, services, or activities designed to meet an educational objective as defined by the institution.

Equal Employment Opportunity Commission

Refers to the Commission established under Title VII of the Civil Rights Act of 1964.


Recognition of expending resources for a defined purpose by the Institution.



All persons with faculty rank and/or status who are involved in direct instruction.

Fall Term

That part of the academic year that begins on or about September/October 1.

Federal Appropriations

Federal government appropriations excluding grants and contracts set aside for current operating expenses NOT for specific projects or programs (e.g., federal revenue sharing funds, federal land grant appropriations).

Financial Aid

Monetary assistance made available to a student who has been acknowledged as having a financial need. The term covers grants-in-aid, scholarships, loans and jobs.

Financial Reports

Financial reporting for educational institutions should generally include three basic types of financial statements, namely (a) statement of net position, (b) statement of revenue, expenses, and changes in net position, and (c) statement of cash flows.

First-Time Freshman or First-Time in any College (FTIAC)

An entering freshman that has never attended any college (or other post secondary institution). Includes students enrolled in the fall term who attended a post secondary institution for the first time in the prior summer term. Also includes students who entered with advanced standing (post secondary credits earned before graduation from high school).

First-Time Student

A student attending any institution for the first time with no credit toward a degree or award at the level enrolled (e.g., an undergraduate student or graduate student).

First-Time Undergraduate Transfer Student

An undergraduate student entering the reporting institution for the first time, but known to have previously attended another post secondary institution at the undergraduate level. The student can transfer in with or without credit.

First-Year Student

A student who has completed less than the equivalent of one full year of instructional work (e.g. less than 30 semester hours in an associate degree program).

Fiscal Year

The twelve-month period at the end of which an organization determines its financial condition, the results of its operations, and closes its books. The most common fiscal year for educational institutions begins on July 1 and ends the following June 30. (ACS, Part 3)

Fiscal Year Equated Student (FYES)

The calculated equivalent of a student having completed one full year of instructional work (31 semester credit hours) or (496 semester contact hours).

Foreign National

A citizen or subject of a country other than the United States of America.


An organization maintained by a fund or endowment to finance other institutions generally related to health, education, wealth, or research.


A first-year undergraduate student who has accumulated less than 30 semester credit hours.

Full-Time Faculty

All persons on the payroll of the institution with faculty rank and/or status who are involved in direct instruction and classified by the institution as full-time. Includes faculty on sabbatical leave, and persons who are on leave but remain on the payroll.

Full-Time Staff

Persons on the payroll of the institution (or reporting unit) and classified by the institution as full-time. Includes faculty on Sabbatical leave, and persons who are on leave but remain on the payroll.

Full-Time Student

A student enrolled for 12 or more semester credits; or 12 or more quarter credits; or 24 contact hours a week each term.

Fund Balance

The amount of money available in a specific account. The balance is updated to reflect the result of transactions.



Either of two divisions, designated male and female of which organisms are classified according to their reproductive functions.

General Collection

Those materials that are contained in a library that is available to users who have need of them. They normally can be checked out for a longer stated period of time than an item in the reserve collection.

General Education

As understood by the Higher Learning Commission, general education is intended to impart common knowledge and intellectual concepts to students and to develop in them the skills and attitudes that an organization's faculty believe every educated person should possess. From an organization's general education, a student acquires a breadth of knowledge in the areas and proficiency in the skills that the organization identifies as hallmarks of being college educated. Moreover, effective general education helps students gain competence in the exercise of independent intellectual inquiry and also stimulates their examination and understanding of personal, social, and civic values.

From the Michigan Transfer Agreement Handbook: General Education is a program of requirements that is included in all degree programs at an institution; may have differentiation based on a degree or major, but generally includes core skills and introduction to a variety of disciplines, such as social science, humanities, and natural science

Follow this link to Mid's Gen Ed Goals and this link to the Student Learning Outcomes of Mid's Gen Ed program. [Provide link to the College Catalog for Mid's current general education requirements--once the catalog is updated to include Gen Ed 2.0.]

General Fund

The General Fund is to be used to account for the transactions related to academic and instructional programs and their administration. Revenues are to be recorded by source -- see Principles 2, 3 and 4 in the MUFR. Principle revenues of the General Fund are: (1) the State of Michigan appropriation for general operations, (2) student tuition and fees, (3) property taxes for general operations, (4) recovery of indirect costs of sponsored programs, as recorded in the restricted fund, (5) income from temporary investments of the General Fund, and (6) incidental revenue of departments.

General Occupational Courses

Such courses are independent of any type of CIP code program. They include instruction designed to provide students with job skills necessary to become employed or those skills required for job training, retraining, or advancement in a chosen occupation. They are not, however, considered to be apprenticeship instruction.

Gift and Private Grants (Educational and General Revenues)

Includes all unrestricted gifts and bequests as well as all restricted gifts to the extent expended for educational and general (including student aid) purposes. Private grants include amounts from outside organizations or individuals, which are restricted for specific research projects or other types of programs. Examples are training programs, training and instructional institutes, and similar activities for which amounts are received or expenditures are reimbursable under the terms of the grant.

Government Appropriations (Revenues)

Revenues received by an institution through acts of a legislative body, except grants and contracts. These funds are for meeting current operation expenses and not for specific projects or programs. Examples are State Community College appropriations.

Government Grants and Contracts (Revenues)

Revenues from governmental agencies that are for specific research projects or other types of programs. Examples are research projects, training programs, and similar activities for which amounts are received or expenditures are reimbursable under the terms of a government grant or contract. Includes Pell Grants, Title III, Talent Search and National Science Foundation.

Gross Cubic Feet of Buildings Operated and Maintained

The sum of the products of the gross square feet of buildings operated and maintained (using the area of a single story for multi-story portions having the same area on each floor) and the height from the underside of the lowest floor construction system to the average height of the surface of the finished roof above, for the various parts of the buildings. (ACS, Part 3)

Gross Square Feet of Buildings Operated and Maintained

The sum of the floor areas of buildings, operated and maintained, included within the outside faces of exterior walls for all stories, or areas that have floor surfaces. (ACS, Part 3)


Headcount (Duplicated)

The headcount for one course delivered is the total number of students enrolled in the course as of the census date. An academic period headcount total is determined by summing the headcount for all courses delivered (duplicated) during the academic period. (ACS, Part 3)

Headcount (Unduplicated)

The total number of different students enrolled in at least one course delivered as of the census date an academic year. (ACS, Part 3)

Health Occupations

Includes instruction in, but is not limited to, the following subject matter areas: Nursing, Diagnostic Technologies, Therapeutic Technologies, and all other health technologies.

Hearing Impaired

Any person whose hearing loss is sufficiently severe to adversely affect educational performance.

High School Diploma

A document certifying the successful completion of a prescribed secondary school program of studies, or the attainment of satisfactory scores on the Tests of General Educational Development (GED) or another state specified examination.


A person of Cuban, Mexican, Puerto Rican, South or Central American, or other Spanish culture or origin, regardless of race.


In-District Student

Students are considered in-district residents if they meet one of the following criteria:

1. They are a dependent student (according to Department of Internal Revenue regulations) residing with a parent or guardian and the parent or guardian maintains their primary residence within one of the public school districts of Beaverton, Clare, Farwell, Gladwin, or Harrison.

2. They have resided within the college district at the time of registration and are a United States citizen or permanent resident.

3. The student, the student’s spouse, or the parents of a dependent student hold real property within the College district against which real property taxes have been assessed in support of the College for the tax period immediately preceding registration; the tax receipt must show proof of payment of taxes in support of the College.

4. The student is an employee of a business or industrial firm or governmental agency or is a member of professional organization within the College district and the employer or organization, by written agreement, agrees to pay directly to the College all tuition and/or fees of a student for employer-approved courses.

5. Military personnel whose Home of Record or Legal Residence is within one of the public school districts of Beaverton, Clare, Farwell, Gladwin, or Harrison.

6. The students are enrolled under the provisions of Act 245, Public Acts of 1935, as amended by Act 371, Public Acts of 1965 (students receiving benefits under the Michigan Veterans' Trust Fund).

Individual with a Disability

An individual having any of the disabilities as defined in section 3 of the Americans with Disabilities Act of 1990 (42 U.S.C. 12102).

Individual with Limited English Proficiency

An adult who has limited ability in speaking, reading, writing, or understanding the English language, AND whose native language is a language other than English; OR who lives in a family or community environment in which a language other than English is the dominant language; AND who by reason thereof, has sufficient difficulty speaking, reading, writing, or understanding the English language to deny such individual the opportunity to learn successfully in classrooms where the language of instruction is English or to participate fully in our society.

Information Technology

The information technology activity includes the technology costs that benefit the institution as a whole and those specifically related to instructional activities as defined in 1.0. It consists of the information technology department, the operation of the computing system for the institution, all programs that are purchased and hardware that is maintained by the information technology department. (ACS, Part 1)

In-State Student

A student who is a legal resident within the State of Michigan.

Institutional Administration/Activity

The institutional administration activity consists of those activities carried out to provide for both the day-to-day functioning and the long-range viability of the institution as an operating organization. The overall objective of the institutional administration activity is to provide for the institution's organizational effectiveness and continuity. (ACS, Part 1)

Institutional Support (Expenditures)

Expenditures for the day-to-day operational support of the institution. Includes expenditures for general administrative services, executive direction and planning, legal and fiscal operations, and public relations/development. Excludes expenditures for physical plant operations.


Instruction includes those activities carried out for the expressed purpose of eliciting some measure of educational change in a learner or group of learners. "Educational change" is defined to include: (1) the acquisition or improved understanding of some portion of a body of knowledge (2) the adoption of new or different attitudes, and (3) the acquisition or measured mastery of a skill or set of skills. The activities that may be carried out to elicit these educational changes include both teaching activities and facilitating activities. The instruction activity includes both credit and non-credit instructional offerings. (ACS, Part 3)

Instruction (Expenditures)

Expenditures of the colleges, schools, departments, and other instructional divisions of the institution and expenditures for departmental research and public service that are not separately budgeted. Includes expenditures for credit and noncredit activities. Excludes expenditures for academic administration where the primary function is administration (e.g., academic deans).

Instructional Faculty

Instruction/Research staff employed full-time/part-time as defined by the institution and whose major regular assignment is instruction, including those with released time for research. This includes faculty on sabbatical leave. NOTE: This definition pertains only to the Institutional Characteristics survey and the survey of Salaries, Tenure, and Fringe Benefits of Full-Time Instructional Faculty. Use the definition entitled Faculty (Instruction/Research when responding to the Fall Staff Survey and Occupational Fiscal Expenditures).

Instructional Program

An instructional program is a planned sequence of courses, services, or other activities, which is identified by a six-digit Classification of Instructional Program (CIP) code and the corresponding description. The instructional program has a series of structured learning experiences that lead to a completion point, with the completion point being formal certification via either a certificate or an associate degree. The certificate and associate degree awards must be recognized by the colleges board of trustees. (DG 4-1)

Instructional Support

The instructional support activity includes those activities carried out in support of the instructional program. The activities that should be reported in this activity classification include: (1) activities related to the preservation, maintenance, and display of both the stock of knowledge and educational materials; (2) activities that develop and support instruction; and (3) activities directly related to the administration of instructional programs. Instructional support includes the activities of the instructional vice presidents, deans, directors, their support staff, and other instructional secretarial staff. (ACS, Part 1)

Intercollegiate Athletics

This sub-activity includes those team and individual sports activities that involve competition between two or more educational institutions. (ACS, Part 1)


(A) Revenue: Money earned due to investment or savings. (B) Expense: A charge for borrowing money. Generally, it is a percentage of the amount borrowed.


A numeric code number assigned by the Federal Government for each branch of an institution.


Job Placement Expenditures

The cost of (salary, fringes, and office costs), for professional and clerical faculty involved in placing students in jobs, and following-up on them.



Legal Residence

Community colleges must verify the legal residence of all students. The institution must verify a person’s domicile. The method used must meet the following criteria:

1. The residency verification method must be a written institutional policy, and

2. The process for verifying residency must be documented, and

3. The method must include follow-up efforts for discrepancies.

Levels of Programs

Program levels are identified on the basis of either recognition for their completion, or duration, or a combination thereof; e.g.

A) Post secondary Award, Certificate or Diploma of Less Than the Academic Year

B) Post secondary Award, Certificate or Diploma of At Least One But Less Than Two Academic Years

C) Associate's Degree

D) Post secondary Award, Certificate, or Diploma of At Least Two But Less Than Four Academic Years

E) Bachelor's Degree

F) Other These categories are differentiated on the basis of length of programs, not on the basis of the institution's terminology to describe completions. One Academic Year equals 30 semester credit hours or 900 contact hours.

Library Equipment (Expenditures)

The cost of equipment purchased during the fiscal year including microform equipment, audiovisual equipment and computer related equipment for use in the library.

Library Expenditures

The portion of Academic Support that is expended for the operation of a library.

Library Materials

A permanent collection of literary and artistic materials, such as books, records, prints, etc., kept for reading or reference.

Library Materials Acquisitions (Expenditures)

Expenditures for all print material, microfilm, microfiche, audiovisual materials such as records and films, and computer software. Excludes expenditures for hardware of any kind (e.g., computer terminals, microfiche readers, record players, and projectors).

Library Operating Expenditures

Funds expended from the library budget in the fiscal year for the operation of the library, which normally appears in most library operating budgets.

Library Operating Expenditures Other

Expenditures for travel, rental, leases, insurance, postage and freight, printing, replacement of equipment and furnishings, supplies and membership costs and students working on an hourly basis. Exclude expenditures for utilities, plant maintenance and operation, and capital outlay.


Maintenance and Replacement Funds (Noncurrent Funds)

These are funds, both restricted and unrestricted, that are used to account for major repairs and maintenance. Sources of funds are generally form bond proceeds, earnings of pledged income activities or current fund allocations.

Mandatory Transfers

This category should include transfers from the Current Funds group to other fund groups arising out of (1) binding legal agreements related to the financing of educational plant, such amounts for debt retirement, interest, and required provisions for renewals and replacements of plant not financed from other sources and (2) grant agreements with agencies of the federal government, donors, and other organizations to match gifts and grants to loan and other funds. Mandatory transfers may be required to be made from either unrestricted or restricted current funds.

Mobility Impaired

Any person who must use a standard manual or electric wheelchair or other assisting device to move from place to place, or any person who otherwise finds stairs and other similar physical features impediments to movement.

Modes of Instruction

The types of instructional delivery that are employed by the institution (e.g., online, face-to-face, hybrid, clinical, co-op/internship, guided study, lecture, lab, independent study, open exit/open entry).



A course or activity having no credit applicable toward a degree, diploma, certificate, or other formal award.

Non-Degree Seeking Students

Students enrolled in courses that are not recognized by the institution as seeking program completion. This category includes undeclared majors.

Non-Duplicated Headcount (Program)

The reporting of an individual student in only one program, regardless of the number of programs in which the student was enrolled during the academic year. The individual should be reported only once by using the program he or she was most recently enrolled during the academic year.

Non-Resident Alien

A person who is not a citizen or National of the United States and who is in this country on a visa or temporary basis and does not have the right to remain indefinitely. Non-resident aliens are to be reported separately in the column provided, rather than by any of the five racial/ethnic categories.

Non-Traditional Training and Employment Participant

An individual enrolled in an occupational program that is considered nontraditional for his/her gender as determined by National Labor Statistics and State Year-End Program enrollment data. These occupations or fields of work generally include careers in computer science, technology, and other emerging high skill occupations, for which individuals from one gender comprise less than 25 percent of the individuals employed in each occupation or field of work.


Occupational Education

Any educational program with a direct career relationship. A broad generic term describing vocational/technical education at the post secondary level but not limited to any particular delivery system. Most programs contain courses that are either occupationally specific, supportive, or general education.


Office for Civil Rights of the Department of Education, established to enforce Title VI of the Civil Rights Act of 1964 (P.L. 88-352), Title IX of the Education Amendments of 1972 (P.L. 92-318), the Comprehensive Health Manpower Training Act of 1971, as amended by Public Law 93-348, and the Nurse Training Act of 1971.

Off-Campus Locations

A site of an educational institution that is outside the physical confines of its parent institution, that is not temporary, and offers courses that are part of an organized program at the parent institution.

Official Fall Reporting Date

The date (in the fall) on which an institution must report fall enrollment data to either the state, its board of trustees, or some other external governing body. For State of Michigan reporting purposes, the official fall reporting date will be the Count Date (day after schedule adjustment period). For IPEDS, the official fall reporting date will be October 15.

Operating Fund

For ACS reporting purposes only, the Operating Fund includes the activities of the General Fund and the Designated Fund. (ACS, Part 2)

Other Current Fund Revenue Sources (Federal Classification)

Income not covered elsewhere. Examples are interest income and gains (net of losses) from investments of unrestricted current funds, miscellaneous rentals and sales, expired term endowments, and terminated annuity or life income agreements, if not material. Also includes revenues resulting from the sales and services of internal service departments to persons or agencies external to the institution (e.g., the sale of computer time).

Out-of-District Student Contact Hours

The number of student contact hours generated by students whose legal residence is outside the legal boundaries of the college district. Student contact hours in prison programs are not to be included in this count. (ACS, Part 3)

Out-of-District Student Credit Hours

The number of student credit hours generated by students whose legal residence is outside the legal boundaries of the college district. Student credit hours generated in prison programs are not to be included in this count. (ACS, Part 3)

Out-of-State Student

A student who is not a legal resident of the state in which he/she attends school.


Part-Time Staff

Persons on the payroll of the institution (or reporting unit) that are not classified as full time. Students in the College Work Study Program or casual employees (e.g., persons are hired to help at registration time or to work in the bookstore for a day or two at the start of a session) are not considered part-time staff.

Part-Time Student

A student enrolled for less than 12 credits in any semester.


Credit bearing students that were enrolled in the beginning of a semester and completed at least one course resulting in a grade (W's not included).

Pell Grants

(Public Law 92-318, as amended, Public Law 94-482, Education Amendments of 1972, Title IV; 20 U.S. Code, sec. 1070a-1976.) A source of Federal student financial aid that provides eligible undergraduate students with need-based grants to help them defray the cost of post secondary education. (Note: Grant limitations are subject to change with revised legislation.)

Physical Plant Assets

Land, buildings, and equipment owned, rented, or used by the institution. Does not include plant values that are part of endowment or other capital fund investments in real estate or construction in progress. Data for the institution that are not kept on the books of account of the institution, but are kept in the records of another organization or agency for the institution should be included. Exclude construction in progress. Report completed buildings as additions when accepted.

Physical Plant Operations

This sub activity consists of those personnel and administrative activities carried out in direct support of the institution's physical plant operations. Those activities related to the development of plans for plant expansion or modification as well as for new construction also should be included in this classification.

Physical Plant Operations Activity

The physical plant operations activity consists of those activities related to maintaining existing grounds and facilities, providing utility services, planning and designing future plant expansion and modifications, and safety services. (ACS, Part 1)

Physical Properties (Noncurrent Funds)

This section of the Plant Funds is used to account for all land, land improvements, buildings, building improvements and equipment owned by the college with the exception of that held for investment in Endowment Funds. Capital items purchased by other funds are to be recorded as expenditures of those funds and capitalized in the Plant Fund. Assets held by trustees for plant purposes are to be shown separately from those held by the college.

Placement Test Scores

Mid uses SAT/ACT scores or Accuplacer to determine proper placement into English and math. See Academic Advising and current cutoff scores and their appropriate course placement.

Predominant Calendar System

The method by which an institution structures most of its courses for the academic year, and which corresponds in length to either a quarter, trimester, or semester schedule. Mid currently operates on a semester schedule.

Private Scholarship Expenditures

Expenditures for scholarships and fellowships received from private sources (e.g. businesses, foundations, individuals, foreign governments).

Program (Academic, Occupational, Instructional, Vocational)

Accomplishment of predetermined objectives (a set of structured learning experiences) as defined by an institution, that lead to a completion point, and that completion point must be formally certified via an award as recognized by the Board of Trustees of the College.

Program Completer

A student who has completed an organized program of study at the post secondary level and has formally received a certificate, degree, or other Board of Trustees recognized award.

Program Status (State of Michigan)

The current state of the program. Each status area is defined by a number:

1. ACTIVE: The program has students currently enrolled in it and is accepting new students for the next admission period.

2. ACTIVE: The program has students enrolled in it but the program is being phased out and no new students will be accepted.

3. ACTIVE: The program is new (or does not have students currently enrolled) and will be accepting new students for the next admission period.

4. INACTIVE: The program currently has no students enrolled in it and no new students will be accepted at this time. All inactive programs will be deleted about 3 years.


Degree seeking students enrolled in the fall who have returned for the next subsequent semester. Excluding guests and graduates.

Public Service (Expenditures)

Funds budgeted specifically for public service and expended for activities established primarily to provide non-instructional services beneficial to groups external to the institution. Examples are seminars and projects provided to particular sectors of the community, and expenditures for community services and cooperative extension services.

Public Service Activity

The Public Service Activity includes those program activities established to make available to the public the various unique resources and capabilities of the institution for the specific purpose of responding to a community need or solving a community problem. This program includes the provision of institutional facilities, as well as those services of the faculty and staff that are made available outside the context of the institution's regular instructional program. They consist of services to the Community and consist primarily of ACTIVITIES such as, a lecture series or concert series.



Race/Ethnic Breakdowns

Categories used to describe groups to which individuals belong, identify with, or belong in the eyes of the community. The categories do not denote scientific definitions of anthropological origins. A person may be counted in only one group. The groups used to categorize U.S. citizens and resident aliens (holders of Form I-551/155) are:

1= Non-Resident Alien

2= Black, Non-Hispanic

3= American Indian or Alaskan Native

4= Asian or Pacific Islander

5= Hispanic

6= White, Non-Hispanic

7= Unknown

Starting with Fall 2010, the new breakdown includes:

1= Non-Resident Alien

2= Black/African American

3= Asian

4= American Indian/Alaskan Native

5= Hispanic/Latino

6= Native Hawaiian/Other Pacific Islander

7= White

8= Two or More

9= Unknown

Required Fees

Additional expenses that are charged to students for items or services not covered by tuition and required of such a large proportion of all students that the student who does not pay the charge is an exception. See current Board of Trustee policy for complete listing of fees.

Residency Requirements

Policies or laws requiring habitation in a particular area for a specified period of time before formal residency can be established.


Degree seeking students that started in the fall and returned for the next fall semester. Excluding guests and graduates.



See Grants-in-aid, trainee stipends, tuition and fee waivers, and prizes to undergraduate students for additional information.

Secondary Education Tech Prep Student

A secondary education student who has enrolled in 2 courses in the secondary education component of a tech prep program.

Sections Delivered

The total number of unique course sections offered during the fiscal year in which at least one student contact hour has been generated. For this count, when sections are combined for a portion of the academic period, each section should be separately counted. (ACS, Part 3)


Either of the two usually 16 week periods of instruction into which an academic year is divided. The institution must not provide less than 800 instructional minutes per credit hour per course.


An enrollment period less than a full semester.

Single Parent

An individual who is unmarried or separated from a spouse, AND has a minor child or children for which the parent has either custody or joint custody, OR is unmarried or separated from a spouse and is pregnant.

Special Populations

(A) individuals with disabilities; (B) individuals from economically disadvantaged families, including foster children; (C) individuals preparing for nontraditional fields; (D) single parents, including single pregnant women; (E) displaced homemakers; and (F) individuals with limited English proficiency.

State Appropriations

The annual amount of money granted for a definite educational purpose by the state legislature.

Student Contact Hours

Total student contact hours for a course are calculated by multiplying the student headcount in the course as of the count date by the course contact hours. One student contact hour equals 50 minutes of instruction. (ACS, Part 3)

Student Credit Hours

One student credit hour represents one student engaged in a learning activity for which one course credit hour is granted by the institution upon successful completion. The total student credit hours for a course is calculated by multiplying the course credit hours value by the number of students enrolled in the course as of the count date. (ACS, Part 3)

Student Services

The student services activity includes those activities carried out with the objective of contributing to the emotional and physical well-being of the students, as well as to their intellectual, cultural, and social development outside the context of the institution's regular instruction program. Students as defined here are all students that benefit under instruction 1.0. (ACS, Part 1)

Student Services (Expenditures)

Funds expended for admissions, registrar activities, and activities whose primary purpose is to contribute to student emotional and physical well-being and to their intellectual, cultural, and social development outside the context of the formal instructional program. Examples are career guidance, counseling, financial aid administration, and student health services (except when operated as a self-supporting auxiliary enterprise).

Student Tuition and Fees (Educational and General Revenues)

Includes all tuition and fees assessed against students for educational and general purposes. Tuition and fee remissions or exemptions should be assessed and reported as revenue even though there is no intention of collecting from the student. The amount of such remissions or exemptions should be offset as expenditures and appropriately classified as student aid or as staff benefits associated with the functional category to which the personnel relate. Revenues from fees on which there are binding external restrictions because they have been specifically assessed for debt service on institutional plant, for renewals and replacements of plant, or for expansion of facilities, should not be reported under this classification, but should be reported as direct additions to plant funds since such fees are not legally available for current operating purposes. If the assignment of fees to debt service, renewals and replacements, or unexpended plant funds is an administrative action only, or subject to change by the governing board alone, then such fees should be reported as unrestricted current funds revenues. Charges for room, board, and other services rendered by auxiliary enterprises are not included in this category but should be classified under revenues of auxiliary enterprises. If an all-inclusive fee for tuition, room, and board is charged, a reasonable allocation should be made between revenues from tuition and auxiliary enterprises.

Support Services

The term ‘support services’ means services related to curriculum modification, equipment modification, classroom modification, supportive personnel, and instructional aids and devices.


Transfer Rate

Number of all students (both full- and part-time, entering the local college for the first time during the Fall term and who enroll in credit or developmental education courses), that completed a degree or certificate; or transferred within six years.

Transfer Student

A student entering the reporting institution for the first time but known to have previously attended a post secondary institution at the same level (undergraduate, graduate, etc.). Students, who transfer for the summer term and then continue the fall term, should be counted as a Fall Transfer Student and a First Freshmen.


The amount of money charged to students by an institution of higher education for its instructional services. Tuition may be charged on per term, per course, per credit, or per weekly contact hour basis. Mid charges on the weekly contact hour basis with a maximum charge of 15 hours per course.

Tuition and Fees (Revenues)

Charges assessed against students for educational purposes. Includes tuition and fee remissions or exemptions, even though there is no intention of collecting from the student. Includes tuition and fees that are remitted to the state as an offset to the state appropriation. Excludes charges for room, board, and other services rendered by auxiliary enterprises.


Unexpended Plant Funds (Non Current Funds)

These are funds, both restricted and unrestricted, that are used to account for construction of new facilities. Sources of construction funds include bond and note proceeds, state appropriations, federal grants, gifts and transfers from other funds. Appropriations receivable for the state should be recorded as an asset in the year appropriated.

Unrestricted Current Funds

Funds, including institutional funds, received for which the donor or other external agency as to the purpose for which the funds should be expended made no stipulation.


Expenditures for electricity, gas, fuel oil, coal, water, sewage, etc., used to provide heat, air conditioning, water, and sewage to institutional facilities. Expenditures for telephones and telephone services should not be included. If power is generated by the institution’s own power plant, include the operating costs here. Includes expenditures for utilities in the operation and maintenance of plant, auxiliary enterprise, and independent operations.


Visually Impaired

Any person whose sight loss is sufficiently severe to adversely affect educational performance.



A person having origins in any of the original peoples of Europe, the Middle East, or North Africa.

Work Study Program

(Public Law 89-329, as amended, Public Law 94-482, Higher Education Act of 1965, Title IV-C; 42 U.S. Code, sec. 275-1976.) A program designed to stimulate and promote the part-time employment of students with demonstrated financial need in eligible institutions of higher education that need earnings from employment to finance their course of study. This program provides grants to institutions for partial reimbursement of wages paid to students.

The college match portion of work-study should be reported in keeping with the AICPA Industry Audit Guide. The charges should be classified as expenses of the department or organizational unit to which the service is rendered. You may show this distribution as a general fund expenditure or you may show this distribution within the restricted fund following a mandatory transfer from the general fund.



Year-End Program Enrollments

Total number of unduplicated students enrolled in a program during an academic year.


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