Commonwealth Data Point Glossary

Administration of JusticeEfforts related to civil and criminal justice, including apprehension, trial, punishment, and rehabilitation of law violators
AdjustmentsAny additions and deductions to Agency's budget for the fiscal year
AgencyA department of Virginia state government responsible for the oversight and administration of a specific function
Auditor of Public Accounts (APA)The legislative external auditor for all state agencies, higher education institutions, constitutional officers and various boards and authorities under the executive and judicial branches of government within the Commonwealth of Virginia.
Assessments and Receipts for Support of Special ServicesIncome originating from assessments and receipts for support of special services
Budgeta sum of monies allocated to an Agency of the Commonwealth for a particular purpose for the fiscal year
CapitalApproved Capital Project
Capital Outlay ProjectsProvides for the planning, design, improvement, and acquisition of capital facilities.
Commonwealth Accounting and Reporting SystemThe official financial system of the Commonwealth.
Commonwealth Data PointA website of key information about the Commonwealth of Virginia and the operations of state government.
Continuous ChargesIncludes expenditures for insurance-fixed assets, insurance-operations, capital and operating lease payments, installment purchase and service charges.
Contractual ServicesIncludes expenditures for communication services, employee development services, health services, management and information services, repair and maintenance services, support services, technical services, and transportation services.
Debt ServiceThis fund is intended to highlight all debt-related activities. Such activities include the proceeds from sale of bonds and the payments of principal and interest to retire the bonds.
Dedicated Special RevenueAccounts for special revenues obtained from specific fees, taxes, licenses, permits or assessments that are the sole or primary source of support for the activities and services provided. Revenues are received from sources that benefit from the services rendered by the agency. Revenues may not be used to support any other activities.
DemographicsData encompassing population, prison, income, workforce, K-12 schools, universities and colleges for the Commonwealth of Virginia
Donations, Receipts and TransfersIncome originating from donations, gifts, and grants
EducationEfforts intended to assist individuals in developing knowledge, skills, and cultural awareness.
EnterpriseEfforts to operate a commodity sales or production undertaking or to provide services for charge.
EnterpriseUsed to account for self-supporting activities of government which render service to the general public.
EquipmentIncludes expenditures for computer, educational, cultural, electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary equipment.
ExpendituresPayments and transfers made to suppliers, vendors, and other government entities
Federal Adjusted Gross IncomeFederal Income after subtracting from gross income
Federal Grants and ContractsIncome originating from federal grants and contracts
Federal TrustAccounts for all federal monies received except those received by the Department of Transportation, Virginia Employment Commission and Higher Education Institutions.
Fines, Forfeitures, Court Fees, Penalties and EscheatsIncome originating from fines, forfeitures, court fees, penalties and escheats
Fiscal YearA yearly period used by the Commonwealth to determine it's financial position. July 1st through June 30.
FOIAA law enacted in 1966 requiring that government records except those relating to national security, confidential financial data, and law enforcement be made available to the public on request.
FundAn independent fiscal and accounting entity with a self-balancing set of accounts that may have financial transactions with other funds of the State. There are ten funds currently established to account for specified financial activities of the Commonwealth (See Major Fund).
GeneralAccounts for the ordinary operations of government which are financed from taxes and other general revenues. All activities that do not qualify for inclusion in any other fund should be included in the general fund.
General GovernmentEfforts to support the general activities of state, regional, and local levels of government.
Higher EducationA non-general fund used to account for tuition and fees, university hospital revenue, auxiliary enterprises, federal, and other monies used for current operations.
Highway Maintenance and ConstructionA special revenue fund used to account for all revenues designated for highway operations, maintenance, construction and related activities, excluding toll facilities. Includes federal monies for highway construction.
Individual and Family ServicesEfforts to support the economic, social, and physical well-being of the individual and/or family.
Institutional RevenueIncome originating from institutions of higher education, medical hospitals, health sanatoria, mental hospitals, and corrections
Internal ServiceUsed to account for services and commodities furnished by a designated government agency to other departments of government.
Interest, Dividend and RentsIncome originating from interest, dividends, rents, and capital leases
Legislative AmendmentsChanges to Agency's budget through legislation
Local GovernmentLocality specific financial data
Major FundThe first two digits of the Fund Code. Established to account for specified financial activities of the Commonwealth.
Major ObjectThe first two digits of the object code. Used to classify expenditures into categories and collect information in a systematic manner.
Non-Public AssistanceFood Stamp recipients that meet income and resource guidelines, but are not eligible for public assistance. Often used to support families and individuals transitioning from Temporary Assistance for Needy Families (TANF) to self-sufficiency.
ObjectThe Expenditure Structure used by the Commonwealth for classifying in a systematic manner different types of expenditures and for collecting expenditure information. The information is used for accounting control, financial management, and budgeting purposes.
Operating BudgetThe cost of an agency's ongoing operation including personal services (salaries and benefits for classified employees and hourly workers), contractual services, and supplies. These expenses are, for the most part, recurring costs of providing services.
Original Legislative BudgetThe initial budget approved in the Appropriations Act
ObligationsIncludes expenditures for bonds and loans.
Other RevenueIncome originating from other miscellaneous revenue sources
Personal ServicesIncludes expenditures for employee benefits, salaries, special payments and wages of State employees.
Plant and ImprovementsIncludes expenditures for acquisition of plant and improvements and construction of plant and improvements.
ProgramA distinct organization of resources directed toward a specific objective of either: a) creating, improving or maintaining a condition affecting the public; b) preserving, developing or conserving a public resource; c) preventing, containing or eliminating a public problem; or d) supporting or controlling other programs (see "Program Function").
Program FunctionThe first digit of the Program Code. The broadest aggregation of state government efforts stated as a general purpose.
Property ImprovementsExpenditures for property and improvements acquisition, natural resources acquisition, and site development.
Public AssistanceFood Stamp recipients that meet income and resource guidelines, and also receive Temporary Assistance for Needy Families (TANF).
Resource and Economic DevelopmentEfforts to develop the economic base, including alternative natural resources, and to regulate it with regard to varied public interests of the Commonwealth.
Revenue ClassThe first two digits of the Revenue Source Code. The primary designation of revenue source within the revenue source structure.
RevenuesThe income of state government from all sources appropriated for the payment of the public expenses
Revenue SourceThe origin of income (i.e. taxes, donations, transfers, sale of property, etc)
Rights and PrivilegesIncome originating from permits, licenses, corporate franchise, charters, and administrative services
Sales of Property and CommoditiesIncome originating from sale of properties and commodities
SecretariatA category where Virginia government agencies are organized
Service AreaA sub category of Program Functions
Small Purchase Charge CardA credit card issued by individual vendor and available to personnel employed by the Commonwealth of Virginia
State Governmentthe government of the Commonwealth of Virginia
Special RevenueAccounts for activities, which are supported from revenue, derived from restricted taxes and other special (non-general) revenue sources.
Supplies and MaterialsIncludes expenditures for apparel supplies, office supplies, and stationery and forms.
TaxesIncome originating from tax collections
TransportationEfforts related to the movement of people, goods, and services and their regulation.
Transfer PaymentsIncludes expenditures for awards, contributions, and claims; educational and training assistance; grants and aid; and dedicated and general shard revenues.
Transfersthe movement of monetary funds between accounts or agencies
Trust and AgencyUsed to account for money and property received and held by government in the capacity of trustee, custodian or agency for individuals, government entities and non-public organizations.
Virginia Adjusted Gross Income (VAGI)Federal adjusted gross income (from the federal income tax return) plus any Virginia additions, minus the Age Deduction and any Virginia subtractions. Does not include standard or itemized deductions, the child and dependent care expense deduction, personal exemptions or other deductions from income.
Virginia Taxable Income (VTI)Virginia Adjusted Gross Income modified to include deductions (standard or itemized), exemptions, and child and dependent care expenses.
WorkforceEmployees in the Commonwealth of Virginia reported by state government and private sector. State government employees are based on data obtained from the Virginia Department of Human Resource Management and reported on a fiscal year basis. Private Sector employees are based on data obtained from the Virginia Employment Commission and reported on a calendar year basis.

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