Glossary of Terms

Agency – A state organization that is responsible for the oversight and administration of specific functions.

Appropriation - The authority provided by the Legislature to an agency to spend revenues derived from a variety of sources including the state General Fund. Actual cash available in the respective funds also limits spending.

Capital Outlay - Object class from which expenditures for land, highways, buildings fixtures, automobiles, machinery, equipment, and furniture with a useful life greater than two years are recorded.

Classified Employee – Any person appointed to or holding a position in any department of the state of Idaho in which the position is subject to the provisions of the merit examination, selection, retention, promotion, and dismissal requirements of chapter 53, title 67, Idaho Code.

DHR Fees – All departments with classified staff are directed to pay a percentage of salaries and wages for each classified employee into the division of human resources fund. This fund was created in Idaho Code 67-5314 as a method for financing the Division of Human Resources, under the Governor’s Office, to administer chapter 53, title 67, Idaho Code.

Expenditure - a governmental budgetary term used for cash disbursements (expenses) that are applied to a specific budget.

Expenditure Subobject – an account code used to categorize payments (expenditures) such as office supplies, accounting services, etc.

Fiscal Year - an accounting period of twelve months, other than a calendar year, relating to budgetary and financial matters. The state of Idaho's fiscal year is July 1 through June 30.

Full-time Employee – any employee working a forty (40) hour work week.

Fund – an accounting mechanism used to keep separate, control, and report on an agency's assets, liabilities, and operations.

General Fund - The general fund is the State's primary operating fund. It accounts for services that include general government, public safety and correction, health and human services, education, economic development and natural resources. The general fund includes all financial resources of the general government except those accounted for in another fund.

Lump Sum - Legislative authority to expend appropriated funds from any Object Class the agency determines appropriate.

Non-classified Employee – Any person appointed to or holding a position in any department of the state of Idaho in which the position is exempted from the provisions of chapter 53, title 67, Idaho Code, as provided for in section 67-5303, Idaho Code.

Object Code Class - Categories of expenditures. Object Code Classes include Personnel Costs, Operating Expenses, Capital Outlay, Trustee and Benefit Payments, and Lump Sum.

Operating Expenses - Object Class from which expenditures for daily operations of the agency are recorded.

Part-time Employee – any employee working less than a forty (40) hour work week.

Personnel Costs - Object Class from which expenditures for wages, salaries, and benefits of agency staff are recorded. This includes temporary staff funded in group positions. (Contract temp services are recorded in Operating Expenditures.)

Revenue Subobject - an account code used to categorize receipts (revenue) such as sales taxes, licenses, interest income, etc.

SWCAP - The Statewide Cost Allocation Plan (SWCAP) is the mechanism by which the State identifies, summarizes, and allocates indirect costs. The SWCAP also includes financial and billing rate information for billed central services directly charged to agencies or programs through internal service funds. The SWCAP is required under the provisions of the Federal Office of Management and Budget (OMB) Circular A-87.  The Circular establishes principles and standards for determining costs for Federal awards carried out through grants, cost reimbursement contracts, and other agreements with State and local governments and federally recognized Indian tribal governments. http://dfm.idaho.gov/st_agency_guide/swcap_index.html

Transfers - Movement of funds between appropriated Object Classes. Funds may be moved from Personnel Costs, Operating Expenditures, and Trustee and Benefits Payments to any other object class. Funds may not be moved into Personnel Costs or out of Capital Outlay without legislative action. All object class transfers require DFM approval.

Trustee and Benefit Payments - An expenditure class through which funding for authorized payments can be passed through to eligible individuals (e.g. scholarships, public assistance, retirement benefits) or to other governmental entities for the provision of services (e.g. intra or intergovernmental contracts, state support for local community college districts, community development block grants).