Term Description
Legal authorization granted by the Legislature to make expenditures. An appropriation does not necessarily represent available funding.
Biennial Budget Request
A detailed outline of an agency's budgetary and personnel needs for the next two fiscal years presented to the General Assembly during the regular session.
Capital Expenditure/OutlayExpenditures made for securing capital assets. A capital asset is defined as real, personal or intangible property that has a value equal to or greater than the established capitalization threshold for that asset class, i.e. Land, Buildings, Equipment or Infrastructure, and has an estimated life of greater than one year.
ExpenditurePayments made for the purchase of goods and services.
Fiscal YearThe 12-month period beginning July 1 and ending June 30 used by the state government for accounting purposes. Fiscal year designation is based on the year in which it ends [e.g., fiscal year 2013 (FY-2013) runs from July 1, 2012 to June 30, 2013].
FundA grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives
General Revenue Fund
This fund is the principal funding source for state government operations. State taxes, fees and charges, and proceeds from investments make up the revenue to the General Revenue Fund. The fund's resources can be used for any purpose specified by Legislative appropriation. All monies collected that are not dedicated to another fund are deposited in the General Revenue Fund.
Nonappropriated FundsA term sometimes used to refer to agency revolving funds or imprest funds which would include Petty Cash Funds, Change Funds, Activities Revolving Funds and Travel Advance Funds. Legislative authority exists to create these accounts.The Chief Fiscal Officer of the State has the authority to create, increase or decrease these accounts.
One-timeBudget items that receive funding for one fiscal year (for example, funding for a feasibility study, funding for the replacement of major equipment items, funding for the purchase of furniture for a new facility, etc.).
Revolving FundA fund created to finance and account for a particular department or division. Fees received, transfers of appropriations, or other fund transfers support expenditures paid from revolving funds. Revolving funds are continuing funds and are not subject to fiscal year limitations. Agencies generally exercise greater control over the expenditure of revolving funds than they may over appropriated dollars.
Supplemental AppropriationThis refers to a subsequent appropriation made to an agency in addition to the agency's initial annual appropriation. Supplemental appropriations are to deal with current year funding issues and may be made for a variety of reasons such as to offset a revenue shortfall or to offset insufficient funds to operate a program effectively.
WarrantSimilar to a bank check, a warrant is a document created by a state agency authorizing the State Treasurer’s Office to release cash to the designated payee.
Annual Operations PlanAn outline of detailed planned expenditures for the ensuing or current fiscal year, which takes into consideration funds appropriated by the Legislature and other funds available to the agency, and any expenditure limitations or directives expressed in legislation.
Revenue Stabilization Act
The Arkansas General Assembly meets in regular session every odd-numbered year and holds a fiscal session every even-numbered year. The Revenue Stabilization Act is enacted near the end of each session and defines the maximum allocation of general revenue funding allowed to each fund covered under the Revenue Stabilization Law.
An itemized summary of estimated or intended expenditures for a given period along with proposals for financing them.
Transparency Act
Act 303 of 2011 is the Arkansas Financial Transparency Act.Act 303 stated that the Department of Finance and Administration would create a website posting financial transactions beginning July 1, 2012.
Bonded IndebtednessA bond is a secure debt. Bonds are often soldto fund capital improvement projects or large capital equipment purchases.
A written legal document that defines goods or services that the State intends to buy. By Arkansas state law, all capital improvement projects > $20,000 or all other purchases >$25,000 require a contract.
Employee Compensation
Employee compensationan employee's salary or wages. Thiswebsite reports the annual budgeted salary for employees and year-to-date payments for board stipends, emergency military call-up and concurrent employment.
Payments to City/County
Payments to Cities and Counties are standard expenditures that are made to city or county government entities.Act 303 of 2011 stated that payments to cities and counties should be separated from all other expenditures.
Department of Finance and AdministrationThe Department of Finance and Administration (DFA) oversees the collection of state taxes, the purchasing of equipment for state agencies, programs for state employees, and a variety of other fiscal and administrative duties, such as regulating alcoholic beverages and registering vehicles.The Director of the Department is the Chief Fiscal Officer of the State.
State Agency
A "state agency" is an organization that is established by the Arkansas Legislature that is given some area of responsibility that is important to Arkansas' taxpayers.For example, the Arkansas Department of Human Services.Arkansas has more than 150 separate state agencies.
A vendor is an individual or company that buys and sells goods or services to the State of Arkansas.
Freedom of Information ActThe Arkansas Freedom of Information Act (FOIA), signed into law by Governor Winthrop Rockefeller on February 14, 1967, is generally considered one of the strongest and best models for open government by investigative reporters and others who research public records for various purposes. The intent of the FOIA is to keep government business and government records open and accessible to the people of Arkansas. The Arkansas FOIA has been called “the people’s law” in that it provides the citizens of Arkansas open access to the conduct of the public’s business at every level of government, as well as ready access to public records on file with a host of custodians for those records in county courthouses, city halls, public schools, and other public facilities across the state.
General Ledger
A general ledger is the primary accounting record used to keep track of transactions.Arkansas State Government business needs are defined by a series of General Ledger Codes.Purchases, deposits, payroll payments,etc., are categorized by these general ledger codes.
HIPAA stands for "Health Insurance Portability and Accountability Act".HIPAA is a set of privacy rules that providesprotections for personal health information.At the same time, the privacy rules are balanced so that it permits the disclosure of personal health information needed for patient care and other important purposes.
A Comprehensive Annual Financial Report (CAFR) as defined by the General Accounting Standards Board.
Commitment Item
Commitment items represent the different classifications of appropriations established by the General Assembly.Examples include Regular Salaries, Personal Services Matching and Operating Expenses.
Extra HelpPositions appropriated to state entities to meet unanticipated work load increases and address transitional needs. Generally, the holder of an extra help position is limited to working only 1,000 hours per fiscal year, unless otherwise stated in state law.
Journal Entries
Journal entries are used to change the posted value of a general ledger account balance or sub-ledger balance that is specific to a single business transaction.Generally, these include correcting the posting of a cash receipt, check or warrant to an improper account. Journal entries are also used to adjust the ending or beginning balance of an account so that the general ledger, as well as sub-ledgers is maintained in accordance with Generally Accepted Accounting Principles (GAAP), State policies, and audit requirements, such as year-end accruals for financial reporting.
Vendor DBA
DBA means: Doing Business As.Vendors often have more than one name, so Vendor DBA is used to help identify the correct business.
Pay Grade
The alpha-numeric designation defining the salary range of a classification (title). The Career Service pay plan consists of 30 pay grades: C101 - C130. The Professional and Executive pay plan consists of 22 pay grades: N901 - N922.
Employee's ethnicity as defined by society for Human Resource Management
Annual Salary
The amount of compensation provided to an employee on a yearly basis.
Board or CommissionA group of people who are responsible for overseeing the actions and duties of a particular agency.
AASIS stands for Arkansas Administrative Statewide Information System. It is the primary financial accounting software system for Arkansas State Government. AASIS is built on SAP business software and is supported by the AASIS Service Center (ASC). Unless they can present a specific need, all state agencies are expected to maintain their finances using AASIS.
Budget Stabilization Trust FundThe Revenue Stabilization Law provides for temporary loans to be made from the Budget Stabilization Trust Fund to certain state agency funds to alleviate cash flow issues between month-end distributions of revenue.All loans must be repaid by June 30.
The division of Arkansas State Government into four categories: Executive, Legislative, Judicial and Constitutional.
Fiduciary Funds
Funds representing assets held for the benefit of others where the State's role is purely custodial.Examples of fiduciary funds held by the State of Arkansas are child support payments collected for custodial parents by the DFA or prisoner funds held by the Department of Correction.
Functional Area
Used to group agencies by activity. The nine (9) functional areas for the Comprehensive Annual Financial Report (CAFR) are (1) Education, (2) Health and Human Services, (3) Transportation, (4) Law, Justice and Public Service, (5) Recreation and Resources Development, (6) General Government, (7) Labor, Commerce and Regulatory, (8) Debt Service and (9) Capital Outlay.
Refunds to Expenditures
Specific items in law are defined as Refunds to Expenditure. Examples include proceeds received from insurance settlements for casualty losses, proceeds received from vendors for overpayment or federal reimbursement of expenses paid in advance by the State.Refunds to expenditure for expenses incurred during the current fiscal year restore appropriation at the agency level. Refunds to expenditure for expenses incurred in a previous fiscal year do not restore appropriation.
Source of RevenueAll taxes, licenses, fees, permits, assessments, royalties, leases, rents, fines, interest, penalties, or other governmental income available to the State of Arkansas, which are required by law to be deposited into the State Treasury, shall be classified under one (1) or more of the following: (1) General revenues; (2) Special revenues; (3) Trust fund income; (4) Federal grants, aids and reimbursements; and (5) Nonrevenue receipts (i.e. refunds/rebates to state agencies, proceeds from sale/redemption of securities, or fund transfers by warrant between state agencies).
Board Stipend Payments
Legislatively determined compensation provided to board members for meeting attendance or for services rendered.
Career Service Date
The date that includes cumulative state service and determines an employee's total length of state employment.
Class Code
The five digit alpha-numeric designation that is tied to a specific classification title.
Compensation Differentials
Additional compensation provided to employees occupying approved classification titles and/or positions. These include Hazardous Duty, Professional Certification, Education, Geographic Area, Second Language, and On-Call or Standby Duty and are not part of an employee's base rate of pay. The use of all differentials must be requested annually and approved by the Chief Fiscal Officer of the State (Office of Personnel Management) and the Arkansas Legislative Council.
Concurrent Employment
Employment of a state employee by more than one state entity (agency, institution, board, or commission). Certain approvals, stipulations and restrictions apply.
Emergency Military Call-Up
Call up of an individual, who may not be a current state employee, by either the Governor of Arkansas or the President of the United States to active duty in cases of an emergency situation such as invasion, disaster, insurrection, riot, breach of peace, imminent danger, threats to public health or safety, or to maintain law and order.
Pay Class Category (Professional, Career, Unclassified)
Defines the pay plan an employee's job classification (title) is connected, either the Professional and Executive pay plan or the Career Service pay plan. In the case of an Unclassified Pay Class Category, those salaries are delineated as a Line Item Maximum listed in each entity's individual appropriation act.
Pay Scale Type (Classified, Non-Classified)Classified Pay Scale Type includes all classifications on either the Career Service pay plan or the Professional and Executive pay plan. Non-Classified Pay Scale Type includes all classifications whose salaries are delineated as a Line Item Maximum listed in each entity's individual appropriation act.
Percent of TimeDesignates the employee's working time. 100% designates a full time employee working 80 hours per pay period. 50% designate a part time employee working 40 hours per pay period, etc.
Position Number
The individual and unique eight digit number assigned to every position in the AASIS system.
Position Title
The official classification title that is attached to the class code of a job.
Shift Differentials
Additional compensation provided to employees occupying approved classification titles and/or positions whose scheduled work time is outside normal state business hours. There are three types of shifts: evening, night, and weekend. The use of all shift differentials must be requested and approved by the Chief Fiscal Officer of the State and the Office of Personnel Management.

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