DOCUMENT
Glossary of Budget Terms
138 definitions by The District of Columbia

Accrual Basis of AccountingActivityAdministrative Services Modernization ProgramAgency Financial Operations ProgramAgency Management ProgramAllocable RevenueAmendmentAnnualizationAppropriated RevenueAppropriationAppropriation GroupArbitrageAttritionBond RatingBondsBudget AuthorityBudget EstablishmentBudget ModificationBudget PreparationBudget ReserveCAFRCapital Improvements ProgramCertificates of ParticipationCharter SchoolChart of AccountsCollateralCommunity Development Block GrantComponent UnitConsolidated PlanContractual ServicesControl CenterControllable PropertyCurrent Services BudgetDebt RatioDebt ServiceDedicated TaxesEmergency ShelterEncumbranceEnergy, Rent, and CommunicationsEnterprise FundsEntitlementEquipment and Equipment RentalEscrowExpenditureFederal FundsFixed AssetsFixed CostsFringe BenefitsFull-Time EquivalentFundFund AccountingFund BalanceGeneral FundGenerally Accepted Accounting PrinciplesGeneral Obligation BondsGift FundsGovernment Performance and Results ActGrantGross BudgetHomeImprest FundIndirect CostsIndustrial Revenue BondInflationInfrastructureInterest AccrualIntra-DistrictKey Result MeasuresLocal Education AgencyLocal RevenueMandateMatchMissionModified Accrual Basis of AccountingMunicipal BondNonpersonal ServicesNorth American Industry Classification SystemNotice of Funding AvailabilityObject CategoryObject ClassObjectivesObligationsOccupational Classification CodesOffice and ClericalOfficials and AdministratorsOperating BudgetOther Services and ChargesParaprofessionalsPerformance-Based BudgetingPerformance-Based BudgetingPerformance MeasuresPersonal ServicesPrivate RevenueProfessionalsProgramProgram StructureProprietary FundProtective Service WorkersQualified Zone Academy BondReal (Constant) DollarsRedirectionsRegular PayReorganizationReprogrammingRequest for ApplicationsRequest for ProposalRescissionResponsibility CenterRevenue BondsRevenue CategoryRevenue ClassRevenuesReview PanelRevolving FundService and MaintenanceService-Level BudgetingSkilled Craft WorkersSpecial Purpose RevenueStandard Industrial Classification CodeStrategic Business PlanStrategic GoalStructural BalanceSubgrantSubsidies and TransfersSupplies and MaterialsSystem of Accounting and ReportingTax AbatementTax Increment FinancingTechniciansThe Governmental Accounting Standards BoardThe Government Finance Officers AssociationTobacco SecuritizationTransfersTrust and Agency FundsUnfunded LiabilitiesUniform Per Student Funding FormulaWeighted Student FormulaWithin-Grade (Step) Increase
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Date
2014-08-19
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