Administration of Justice | Efforts related to civil and criminal justice, including apprehension, trial, punishment, and rehabilitation of law violators |
Adjustments | Any additions and deductions to Agency's budget for the fiscal year |
Agency | A 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 Services | Income originating from assessments and receipts for support of special services |
Budget | a sum of monies allocated to an Agency of the Commonwealth for a particular purpose for the fiscal year |
Capital | Approved Capital Project |
Capital Outlay Projects | Provides for the planning, design, improvement, and acquisition of capital facilities. |
Commonwealth Accounting and Reporting System | The official financial system of the Commonwealth. |
Commonwealth Data Point | A website of key information about the Commonwealth of Virginia and the operations of state government. |
Continuous Charges | Includes expenditures for insurance-fixed assets, insurance-operations, capital and operating lease payments, installment purchase and service charges. |
Contractual Services | Includes 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 Service | This 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 Revenue | Accounts 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. |
Demographics | Data encompassing population, prison, income, workforce, K-12 schools, universities and colleges for the Commonwealth of Virginia |
Donations, Receipts and Transfers | Income originating from donations, gifts, and grants |
Education | Efforts intended to assist individuals in developing knowledge, skills, and cultural awareness. |
Enterprise | Efforts to operate a commodity sales or production undertaking or to provide services for charge. |
Enterprise | Used to account for self-supporting activities of government which render service to the general public. |
Equipment | Includes expenditures for computer, educational, cultural, electronic, photographic, medical, laboratory, motorized, office, specific use, and stationary equipment. |
Expenditures | Payments and transfers made to suppliers, vendors, and other government entities |
Federal Adjusted Gross Income | Federal Income after subtracting from gross income |
Federal Grants and Contracts | Income originating from federal grants and contracts |
Federal Trust | Accounts 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 Escheats | Income originating from fines, forfeitures, court fees, penalties and escheats |
Fiscal Year | A yearly period used by the Commonwealth to determine it's financial position. July 1st through June 30. |
FOIA | A 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. |
Fund | An 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). |
General | Accounts 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 Government | Efforts to support the general activities of state, regional, and local levels of government. |
Higher Education | A 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 Construction | A 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 Services | Efforts to support the economic, social, and physical well-being of the individual and/or family. |
Institutional Revenue | Income originating from institutions of higher education, medical hospitals, health sanatoria, mental hospitals, and corrections |
Internal Service | Used to account for services and commodities furnished by a designated government agency to other departments of government. |
Interest, Dividend and Rents | Income originating from interest, dividends, rents, and capital leases |
Legislative Amendments | Changes to Agency's budget through legislation |
Local Government | Locality specific financial data |
Major Fund | The first two digits of the Fund Code. Established to account for specified financial activities of the Commonwealth. |
Major Object | The first two digits of the object code. Used to classify expenditures into categories and collect information in a systematic manner. |
Non-Public Assistance | Food 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. |
Object | The 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 Budget | The 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 Budget | The initial budget approved in the Appropriations Act |
Obligations | Includes expenditures for bonds and loans. |
Other Revenue | Income originating from other miscellaneous revenue sources |
Personal Services | Includes expenditures for employee benefits, salaries, special payments and wages of State employees. |
Plant and Improvements | Includes expenditures for acquisition of plant and improvements and construction of plant and improvements. |
Program | A 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 Function | The first digit of the Program Code. The broadest aggregation of state government efforts stated as a general purpose. |
Property Improvements | Expenditures for property and improvements acquisition, natural resources acquisition, and site development. |
Public Assistance | Food Stamp recipients that meet income and resource guidelines, and also receive Temporary Assistance for Needy Families (TANF). |
Resource and Economic Development | Efforts to develop the economic base, including alternative natural resources, and to regulate it with regard to varied public interests of the Commonwealth. |
Revenue Class | The first two digits of the Revenue Source Code. The primary designation of revenue source within the revenue source structure. |
Revenues | The income of state government from all sources appropriated for the payment of the public expenses |
Revenue Source | The origin of income (i.e. taxes, donations, transfers, sale of property, etc) |
Rights and Privileges | Income originating from permits, licenses, corporate franchise, charters, and administrative services |
Sales of Property and Commodities | Income originating from sale of properties and commodities |
Secretariat | A category where Virginia government agencies are organized |
Service Area | A sub category of Program Functions |
Small Purchase Charge Card | A credit card issued by individual vendor and available to personnel employed by the Commonwealth of Virginia |
State Government | the government of the Commonwealth of Virginia |
Special Revenue | Accounts for activities, which are supported from revenue, derived from restricted taxes and other special (non-general) revenue sources. |
Supplies and Materials | Includes expenditures for apparel supplies, office supplies, and stationery and forms. |
Taxes | Income originating from tax collections |
Transportation | Efforts related to the movement of people, goods, and services and their regulation. |
Transfer Payments | Includes expenditures for awards, contributions, and claims; educational and training assistance; grants and aid; and dedicated and general shard revenues. |
Transfers | the movement of monetary funds between accounts or agencies |
Trust and Agency | Used 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. |
Workforce | Employees 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. |