Terms Used In Utah Code > Title 63J > Chapter 1 > Part 2 - Budget Process, Appropriations, and Expenditures

• Administrator: includes "executor" when the subject matter justifies the use. See Utah Code 68-3-12.5
• Agency: means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs. See Utah Code 63J-1-102
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Budget execution plan: means a proposal submitted by an administrative unit of state government to the Division of Finance enumerating expected revenues and authorized expenditures within line items and among programs. See Utah Code 63J-1-102
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Debt service: means the money that is required annually to cover the repayment of interest and principal on state debt. See Utah Code 63J-1-102
• Dedicated credits: includes :
            (4)(b)(i) assessments;
            (4)(b)(ii) sales of goods and materials;
            (4)(b)(iii) sales of services;
            (4)(b)(iv) permits, licenses, and other fees;
            (4)(b)(v) fines, penalties, and forfeitures; and
            (4)(b)(vi) rental revenue. See Utah Code 63J-1-102
• Equal: means , with respect to biological sex, of the same value. See Utah Code 68-3-12.5
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Item of appropriation: means an authorization of expenditure contained in legislation that appropriates funds and includes the following:
            (9)(a)(i) the name of the agency and line item to which authorization is granted; and
            (9)(a)(ii) sources of finance from which authorization is granted and associated amounts authorized. See Utah Code 63J-1-102
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Line item: means a unit of accounting, typically representing an administrative unit of state government within an agency, that contains one or more programs. See Utah Code 63J-1-102
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Person: means :
       (24)(a) an individual;
       (24)(b) an association;
       (24)(c) an institution;
       (24)(d) a corporation;
       (24)(e) a company;
       (24)(f) a trust;
       (24)(g) a limited liability company;
       (24)(h) a partnership;
       (24)(i) a political subdivision;
       (24)(j) a government office, department, division, bureau, or other body of government; and
       (24)(k) any other organization or entity. See Utah Code 68-3-12.5
• Presiding officer: A majority-party Senator who presides over the Senate and is charged with maintaining order and decorum, recognizing Members to speak, and interpreting the Senate's rules, practices and precedents.
• Process: means a writ or summons issued in the course of a judicial proceeding. See Utah Code 68-3-12.5
• Program: means a unit of accounting included on a schedule of programs within a line item used to track budget authorizations, collections, and expenditures on specific purposes or functions. See Utah Code 63J-1-102
• Property: includes both real and personal property. See Utah Code 68-3-12.5
• Schedule of programs: means a list of programs and associated authorization amounts within an item of appropriation. See Utah Code 63J-1-102
• State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
• Statute: A law passed by a legislature.
• Writing: includes :
       (48)(a) printing;
       (48)(b) handwriting; and
       (48)(c) information stored in an electronic or other medium if the information is retrievable in a perceivable format. See Utah Code 68-3-12.5