TERM
|
DEFINITION
|
| Activity |
STARS reporting group for specific financial transactions
impacting defined users. |
| Agency |
An administrative division of the department or reporting
entity for which a budget request package is submitted, e.g., Department
of Finance, DFM, etc. |
| Appropriation |
The authority provided by the Legislature to an agency to
spend revenues derived from a variety of sources including the state
General Fund. Actual cash available in the respective funds also limits
spending. |
| Base |
Starting point for development of a fiscal year’s budget
request. The base reflects previous year’s expenditures plus or minus
expenditure adjustments and base adjustments. |
| Board of Examiners Reduction |
A reduction in the appropriation of an agency directed by
the State Board of Examiners in consultation with the Division of
Financial Management. |
| Budget and Policy Analysis |
The unit within the Legislative Services Office
responsible for development and presentation of budget and policy
information to Legislators. |
| Budget Unit |
Appropriation control mechanism within STARS used to
differentiate between appropriated and non-appropriated elements within an
agency's program structure. |
| Capital Outlay (CO) |
Object class from which expenditures for land, highways,
buildings fixtures, automobiles, machinery, equipment, and furniture with
a useful life greater than two years are recorded. |
| Capitalized Lease |
Multi-year lease of land, buildings, vehicles, computers,
machinery, office equipment or other property with a useful life greater
than two years and in which the ownership of such items is to be
transferred to the agency at the end of the lease term. |
| Caseload |
Changes Increases or decreases in clients required to be
served by state agencies or enrollment numbers in public school or
colleges and universities. Caseload changes do not include changes in
benefit levels for existing clients. |
| Change in Employee Compensation (CEC) |
Cost of salary increases for agency personnel. CEC is
calculated using form B6 and the calculation factor determined by DFM. CEC
is requested in DU 10.61. |
| Continuous Appropriations |
Statutory appropriations not set by annual legislative
action. Actual expenditures are based on program needs and cash
availability. |
| Decision Unit (DU) |
A specific item in the budget request. Decision units are
standardized in order that statewide information may be summarized and
reported. A table of decision unit categories can be found in Appendix B
of this manual. |
| Deficiency Warrants |
Expenditures that are authorized but for which no specific
appropriation is provided until after the expense amount is known.
Examples include fire suppression costs and agricultural pest eradication
expenses. |
| Division of Financial Management (DFM) |
The Division of Financial Management is the Governor's
Budget Office. The Division assists the Governor in developing revenue
projections and agency expenditure recommendations for presentation to the
Legislature. |
| Employee Benefit Costs |
A budgetary adjustment for changes (generally increases)
in the cost of maintaining a range of employer-paid benefits for state
employees such as Social Security, retirement (PERSI), unemployment
insurance, and health insurance. |
| Encumbrances |
Obligations for expenses incurred in one fiscal year but
not paid until after the end of the same fiscal year. |
| Expenditures |
Cash outlays for items necessary and essential to the
operation of the agency but not including encumbrances. |
| Full-time Positions (FTP) |
Full-time and part-time permanent agency staffs who are
not part of group or board positions. The number of FTP is normally capped
by the Legislature for most state agencies each fiscal year. |
| Function |
Grouping of agency activities into areas of like purpose
in STARS. |
| Fund |
A unit within the accounting system for collection of
revenue and expenditure information from specific sources. |
| Goal |
Focus of agency resources that will support the overall
mission of the organization. |
| Governor’s Holdback |
Authority given to the Governor to temporarily limit
expenditures of agencies due to shortfalls in revenue projections for the
fiscal year. |
| Information Technology Resource Management Council (ITRMC) |
ITRMC plans and coordinates the state's approach to
information technology. Administratively the ITRMC resides in the
Department of Administration. |
| Legislative Services Office (LSO) |
Full-time staff who serve the Legislature. LSO includes
Budget and Policy Analysis, the Legislative Audits, Research and
Legislation. |
| Line Item |
Additional decision units requesting funding for new or
expanded activities after maintenance of current operations. |
| Lump Sum (LS) |
Legislative authority to expend appropriated funds from
any Object Class the agency determines appropriate. |
| Maintenance of Current Operations (MCO) |
Resources needed to continue current levels of service. |
| Noncognizable Funds |
Non state funds obtained after appropriations are
established and from which expenditures must be made prior to the next
legislative session. Use of noncognizable funds must be approved by DFM. |
| Object Code (Class) |
Categories of expenditures. Object Code Classes include
Personnel Costs (PC), Operating Expenditures (OE), Capital Outlay (CO),
Trustee and Benefit Payments (TB), and Lump Sum (LS). |
| Object Transfers |
Movement of funds between appropriated Object Classes.
Funds may be moved from Personnel Costs, Operating Expenditures, and
Trustee and Benefits Payments to any other object class. Funds may not be
moved into Personnel Costs or out of Capital Outlay without legislative
action. All object class transfers require DFM approval. |
| Objective |
Means to achieve a long-term goal. |
| One-time |
Spending authority granted for one budget year only.
One-year grants or capital purchases are examples of uses of one-time
funding. One-time funding is removed prior to establishment of the base
budget for the following fiscal year. |
| Operating Expenditures (OE) |
Object Class from which expenditures for daily operations
of the agency are recorded. |
| Outcome |
Results of program services on the constituent group
served. |
| Output |
Number of services performed by an activity within a
program. |
| Performance Measurement Report |
Agency information regarding completion of targeted
performance standards that are part of agency strategic plans. Information
is reported in the budget request document on form B3 and B3.1 and
compiled as Part III of the Governor's Executive Budget message. |
| Personnel Costs (PC) |
Object Class from which expenditures for wages, salaries,
and benefits of agency staff are recorded. This includes temporary staff
funded in group positions. (Contract temp services are recorded in
Operating Expenditures.) |
| Program |
An agency or part of an agency identified for budgeting
purposes. Programs may be functions or activities within an agency
depending on the agency's STARS structure. |
| Program Transfers |
Movement of funds between more than one budgeted program
within an agency. Program transfers are limited to 10% cumulative change
from the appropriated amount for any program affected by the transfer.
|
| Reclassify |
Upon the request of an agency, a specific position may be
reclassified upward or downward as determined by the Division of Human
Resources. For example, an agency may request an Administrative Assistant
1 position to be reclassified as an Administrative Assistant 2 position. |
| Reappropriations |
Unused funds from a previous fiscal year available through
Legislative action for use in the current fiscal year. Commonly known as
Carryover Authority. |
| Receipts to Appropriation |
Money received from the sale of assets or insurance
settlements that is added back to the appropriated object class from which
the asset was originally acquired. |
| Refactor |
The Division of Human Resources may revise the pay grade
for an entire class of positions statewide. For example, the pay grade for
all Administrative Assistant 1 positions throughout the state could be
refactored from pay grade F to pay grade G. Refactoring requires approval
from the Division of Financial Management if there would be fiscal impact. |
| Rescission |
A change to the appropriation that reduces spending
authority that is granted by the Legislature in the current fiscal year.
|
| STARS |
STatewide Accounting and Reporting System operated by the
State Controller's Office. |
| State Board of Examiners |
A board consisting of the Governor, the Secretary of
State, and the Attorney General with the State Controller acting as
secretary to the Board. The Board of Examiners reviews all claims against
the state. |
| Statewide Cost Allocation Plan (SWCAP) |
State plan for implementing federally approved indirect
cost allocation among all state funding sources. |
| Statewide Goals and Objectives |
Structure within STARS used to provide expenditure
information on a statewide functional basis. |
| Strategy |
Action or activity leading to the completion of an
objective. |
| Supplemental Appropriation |
A change to the appropriation that adds to, reduces, or
adjusts spending authority between Objects that is granted by the
Legislature in the current fiscal year. |
| Trustee and Benefit Payments (TB) |
An expenditure class through which funding for authorized
payments can be passed through to eligible individuals (e.g. scholarships,
public assistance, retirement benefits) or to other governmental entities
for the provision of services (e.g. intra or intergovernmental contracts,
state support for local community college districts, community development
block grants). |
| Wage and Salary Report (WSR) |
A series of reports produced by the Employee Information
System Unit of the State Controller's Office which identify wages,
salaries and related benefit costs for all budgeted positions and also
projects increases in costs for the current and following fiscal years. |
