My Florida C F O

Glossary
Budget, Spending & Cash Terminology


Appropriation Category
– the lowest level of funding in the General Appropriations Act which represents a major expenditure classification.
Approved Budget
– this term is relative to the Central component of the Florida Accounting Information Resource (FLAIR) system and defines the cumulative result of the Total Appropriation minus Reserves and minus Mandatory Reserves. (see Total Appropriation)
Adjustments
– represents disbursements that are pending.
Carry Forward Appropriations
– represents budget that is authorized by law to move forward to the next fiscal year.
Component Unit
– legally separate organizations for which the elected officials of the primary government are financially accountable.
Data Processing Services
– the appropriation category used to fund electronic data processing services provided by state agencies or the judicial branch, which services include, but are not limited to, systems design, software development, or time-sharing by other governmental units or budget entities.
Expense
– the appropriation category used to fund the usual, ordinary, and incidental expenditures by an agency or the judicial branch, including such items as commodities, supplies of a consumable nature, current obligations, and fixed charges, and excluding expenditures classified as operating capital outlay. Payments to other funds or local, state, or federal agencies may be included in this category.
Fiscal Year
– the State of Florida's fiscal year is from July 1 - June 30.
Fixed Capital Outlay
– the appropriation category used to fund real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.), including additions, replacements, major repairs, and renovations to real property which materially extend its useful life or materially improve or change its functional use and including furniture and equipment necessary to furnish and operate a new or improved facility, when appropriated by the Legislature in the fixed capital outlay appropriation category.
Food Products
– the appropriation category used to fund food consumed and purchased in state-run facilities that provide housing to individuals.
General Appropriation
– legal authorization to make expenditures for specific purposes within the amounts authorized by law.
General Revenue Fund
– the State of Florida's primary operating fund.
Grants and Aids
– the appropriation category used to fund contributions to units of government or non-state entities to be used for one or more specified purposes or activities. Funds appropriated to units of government and nonprofit entities under this category may be advanced.
Grants and Aids to Local Governments and Non-state Entities - Fixed Capital Outlay
– the appropriation category used to fund:
  • Grants to local units of governments or non-state entities for the acquisition of real property (land, buildings, including appurtenances, fixtures and fixed equipment, structures, etc.); additions, replacements, major repairs, and renovations to real property which materiy extend its useful life or materiy improve or change its functional use; and operating capital outlay necessary to furnish and operate a new or improved facility; and
  • Grants to local units of government for their respective infrastructure and growth management needs related to local government comprehensive plans.
  • Funds appropriated to local units of government and nonprofit organizations under this category may be advanced in part or in whole.
Lump-Sum Appropriation
– the appropriation category used to fund a specific activity or project which must be transferred to one or more appropriation categories for expenditure.
Non-Operating Budget
– this term represents non-operating disbursement authority for the purchase of investments, refunds, payments to the United States Treasury, transfers of funds specifically required by law, distributions of assets held by the state in a trustee capacity as an agent of fiduciary, special expenses, and other non-operating budget categories, as determined necessary by the Executive Office of the Governor.
Operating Capital Outlay
– the appropriation category used to fund equipment, fixtures, and other tangible personal property of a non-consumable and non-expendable nature under Chapter 273.025 Florida Statutes (F.S.).
Other Appropriations
– represents Additional Appropriations, Supplemental Appropriations, Transfers and Cancellations.
Other Personal Services
– the appropriation category use d to fund the compensation for services rendered by a person who is not filling an established position. This definition includes, but is not limited to, services of temporary employees, student or graduate assistants, persons on fellowships, part-time academic employees, board members, and consultants and other services specifically budgeted by each agency, or by the judicial branch, in this category. In distinguishing between payments to be made from salaries and benefits appropriations and other-personal-services appropriations:
§ Those persons filling established positions shall be paid from salaries and benefits appropriations and those persons performing services for a state agency or for the judicial branch, but who are not filling established positions, shall be paid from other-personal- services appropriations.
§ Those persons paid from salaries and benefits appropriations shall be state officers or employees and shall be eligible for membership in a state retirement system and those paid from other-personal- services appropriations shall not be eligible for such membership.
Released Budget
– represents the amount of the approved budget available for spending. The state of Florida generally releases budget quarterly.
Salaries and Benefits
– the appropriation category used to fund the monetary or cash-equivalent compensation for work performed by state employees for a specific period of time. Benefits shall be as provided by law.
Special Category
tures, typically includes a category for all agencies.
– the appropriation category used to fund amounts appropriated for a specific need or classification of expenditures, typically includes a category for all agencies.
State Fund Type
– Florida Statues provide that the financial operations of the State of Florida be maintained through the use of state fund types.
  • SF1 - General Revenue Fund
  • SF2 - Trust Funds
  • SF3 - Working Capital Fund
    Note: Effective July 1, 2005, Section 7, Chapter 2005-152, Laws of Florida, abolished the Working Capital Fund; the remaining fund balance was transferred to the General Revenue Fund.
  • SF5 - Budget Stabilization Fund
  • SF8 - Local Funds
  • SF9 - Long-Term Debt and Fixed Asset Accounts
Total Appropriation
– this term is relative to the Central component of the Florida Accounting Information Resource (FLAIR) system and represents amounts from the General Appropriations Act (GAA), Supplemental Appropriations, Additional Appropriations, Agency Transfers, Certified Forward Appropriations, Cancellation Appropriations, Transfer Appropriations, Reserves and Mandatory Reserves.
Trust Funds
– consist of monies received by the state which under law or under trust agreement are segregrated for a purpose autorized by law. The state agency or branch of state government receiving or collecting such monies shall be responsible for their proper expenditure as provided by law.
Unexpended Release
– represents the amount of the Released Budget that is available for spending.