Definitions.

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  • (1) "Agency" means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs.
  • (2) "Budget execution plan" means a proposal submitted by an administrative unit of state government to the Division of Finance enumerating expected revenues and authorized expenditures within line items and among programs.
  • (3) "Debt service" means the money that is required annually to cover the repayment of interest and principal on state debt.
  • (4)
    • (a) "Dedicated credits" means collections by an agency that fund agency operations.
    • (b) "Dedicated credits" includes:
      • (i) assessments;
      • (ii) sales of goods and materials;
      • (iii) sales of services;
      • (iv) permits, licenses, and other fees;
      • (v) fines, penalties, and forfeitures; and
      • (vi) rental revenue.
    • (c) "Dedicated credits" does not include:
      • (i) expendable receipts;
      • (ii) revenues otherwise designated by law for deposit into another fund or account;
      • (iii) federal revenues and the related pass through; or
      • (iv) revenues that are not deposited in governmental funds.
  • (5)
    • (a) "Expendable receipts" means collections by an agency for expenditures that are limited by a nonstate entity that provides the funds.
    • (b) "Expendable receipts" includes:
      • (i) grants;
      • (ii) state matches for federal revenues paid by a nonstate entity; and
      • (iii) rebates, including pharmacy rebates, that have similar restrictions on expenditures as the original program.
    • (c) "Expendable receipts" does not include:
      • (i) dedicated credits;
      • (ii) revenues otherwise designated by law for deposit into another fund or account;
      • (iii) federal revenues and the related pass through; or
      • (iv) revenues that are not deposited into governmental funds.
  • (6) "Federal revenues" means collections by an agency from a federal source that are deposited into an account for expenditure by the agency.
  • (7) "Free revenue" includes:
    • (a) collections that are required by law to be deposited in:
      • (i) the General Fund;
      • (ii) the Education Fund;
      • (iii) the Uniform School Fund; or
      • (iv) the Transportation Fund;
    • (b) collections that are not otherwise designated by law;
    • (c) collections that are not externally restricted; and
    • (d) collections that are not included in an approved budget execution plan.
  • (8) "Grant" means the same as that term is defined in Section 63J-7-101.
  • (9)
    • (a) "Item of appropriation" means an authorization of expenditure contained in legislation that appropriates funds and includes the following:
      • (i) the name of the agency and line item to which authorization is granted; and
      • (ii) sources of finance from which authorization is granted and associated amounts authorized.
    • (b) "Item of appropriation" also includes:
      • (i) a schedule of programs;
      • (ii) intent language;
      • (iii) approved full-time equivalent employment;
      • (iv) authorized capital outlay; and
      • (v) other conditions of appropriation.
  • (10) "Line item" means a unit of accounting, typically representing an administrative unit of state government within an agency, that contains one or more programs.
  • (11) "Major revenue types" means:
    • (a) free revenue;
    • (b) federal revenue;
    • (c) restricted revenue;
    • (d) dedicated credits; and
    • (e) expendable receipts.
  • (12) "Program" means a unit of accounting included on a schedule of programs within a line item used to track budget authorizations, collections, and expenditures on specific purposes or functions.
  • (13) "Restricted revenue" means collections that are:
    • (a) deposited, by law, into a separate fund, subfund, or account; and
    • (b) designated for a specific program or purpose.
  • (14) "Schedule of programs" means a list of programs and associated authorization amounts within an item of appropriation.




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