Transparency.Arkansas.gov

Legal authorization granted by the Legislature to make expenditures. An appropriation does not necessarily represent available funding.

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.

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.

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.

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.

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 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 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.

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.

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 items represent the different classifications of appropriations established by the General Assembly.Examples include Regular Salaries, Personal Services Matching and Operating Expenses.

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.

DBA means: Doing Business As.Vendors often have more than one name, so Vendor DBA is used to help identify the correct business.

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

The amount of compensation provided to an employee on a yearly basis.

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.

The division of Arkansas State Government into four categories: Executive, Legislative, Judicial and Constitutional.

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.

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.

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.

Legislatively determined compensation provided to board members for meeting attendance or for services rendered.

The date that includes cumulative state service and determines an employee's total length of state employment.

The five digit alpha-numeric designation that is tied to a specific classification title.

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.

Employment of a state employee by more than one state entity (agency, institution, board, or commission). Certain approvals, stipulations and restrictions apply.

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.

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.

The individual and unique eight digit number assigned to every position in the AASIS system.

The official classification title that is attached to the class code of a job.

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.