Terms Used In Utah Code > Title 63J > Chapter 1 > Part 1 - General Provisions

• 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
• 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
• 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
• 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.
• 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
• Expendable receipts: includes :
            (5)(b)(i) grants;
            (5)(b)(ii) state matches for federal revenues paid by a nonstate entity; and
            (5)(b)(iii) rebates, including pharmacy rebates, that have similar restrictions on expenditures as the original program. See Utah Code 63J-1-102
• Federal revenues: means collections by an agency from a federal source that are deposited into an account for expenditure by the agency. See Utah Code 63J-1-102
• 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.
• Free revenue: includes :
       (7)(a) collections that are required by law to be deposited in:

            (7)(a)(i) the General Fund;

            (7)(a)(ii) the Income Tax Fund;

            (7)(a)(iii) the Uniform School Fund; or

            (7)(a)(iv) the Transportation Fund;
       (7)(b) collections that are not otherwise designated by law;
       (7)(c) collections that are not externally restricted; and
       (7)(d) collections that are not included in an approved budget execution plan. See Utah Code 63J-1-102
• 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
• 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
• Major revenue types: means :
       (11)(a) free revenue;
       (11)(b) federal revenue;
       (11)(c) restricted revenue;
       (11)(d) dedicated credits; and
       (11)(e) expendable receipts. See Utah Code 63J-1-102
• 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
• Restricted revenue: means collections that are:
       (13)(a) deposited, by law, into a separate fund, subfund, or account; and
       (13)(b) designated for a specific program or purpose. See Utah Code 63J-1-102
• 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