E

EDA — Economic Development Authority

Emergency Fund — A sum appropriated, within the Contingency Appropriation, for allotment to agencies to meet emergency conditions.

Employee Relations Group (ERG)
Classification indicating whether employee is aligned or not aligned with a union and what type of work that unit performs. This grouping determines what salary and benefits the employee receives.

Encumbrance — A reservation of funds for future payment (disbursement) to liquidate an obligation incurred, usually supported by the issuance of a purchase order or the execution of a contract calling for payment in the future.

Ending Balance — The amount of funds remaining in an account or fund at the end of the fiscal year.

Evaluation Data — The quantitative expression of the end products produced or other elements involved in the work of an organization.

Excess Receipts — Any receipts collected by an agency in excess of anticipated resources in the annual Appropriations Act.  Such excess receipts may either be appropriated for the agency's use by the annual Appropriations Act, or may be considered as an overrun of anticipations and, therefore, credited to the General Fund undesignated fund balance.

Expenditure — Denotes charges incurred, whether paid or unpaid, thus including both disbursements and liabilities
(See also Disbursement and Encumbrance)

Expenditure Account — An appropriation account in which expenditure transactions are recorded, normally termed an object account