Back Pay Awards
Wages paid to an employee as determined by the Merit System Board or other legal decision.

Balanced Budget
A budget in which proposed expenditures do not exceed actual and estimated revenues and surplus.  The State Constitution requires the Governor to propose a balanced budget and prohibits the appropriation of funds in excess of actual and estimated revenue and surplus

Beginning Balance
The resources available at the start of a state fiscal year that are carried over from the prior fiscal year

Bill
A proposed law.

Block Grant
An amount allotted by the Federal government to the State to be allocated to a particular program area within general guidelines as the State determines

Bond
 A funding tool representing a written promise to pay a specific sum of money in the future plus interest

Bond Fund
A fund into which the proceeds from the issuance of bonds are received, and from which all proper expenditures for the purposes for which the bonds were authorized are paid

Budget
The proposed financial plan of the State government for the fiscal year, setting forth the anticipated resources from all sources and proposed appropriations

Budget Cycle
The four major phases that constitute the traditional budget cycle:  (1) central and agency planning, (2) agency/executive preparation, (3) legislative review, and (4) execution and evaluation

Budget Request  The request, required by law, of each spending agency for an appropriation or permission to spend during the next ensuing fiscal year.

Capital Construction — This category includes funds budgeted for:

1. Acquisition of or option to buy land and right-of-way and existing improvements therein, regardless of cost
2. New buildings and structures not attached to or directly related to any existing structures, regardless of cost
3. Projects whose estimated cost, including land, planning, furnishing, and equipping, is usually $50,000 or more, regardless of the construction involved, with a useful life of at least ten years
4. Any addition or improvement that is $50,000 or more

Capital Project Funds
Account for financial resources for the acquisition, construction, or renovation of major capital facilities

Casino Control Fund
Accounts for fees from the issuance and annual renewal of casino licenses, work permit fees, and other license fees.  Appropriations are made to fund the operations of the Casino Control Commission and the Division of Gaming Enforcement

Casino Revenue Fund
Accounts for the taxes imposed on the casinos and other related activities.  Appropriations from this fund must be used for reductions in property taxes, utility charges and other specified expenses of eligible senior and disabled citizens

Categorical Grant
An amount allotted by the Federal government to the State to be allocated to a particular program area for a specific purpose or mandate of the Federal government

Chart of Accounts
A systematic structure for appropriating and recording accounting information pertaining to the financial activities of the Sate

Contingency AppropriationAn appropriation to provide for unforeseen expenditures or for anticipated expenditures of uncertain amounts

Compensation Method Identifies the basis by which an employee's regular pay will be calculated.

Debt Service
One of the major subdivisions of the State budget, this category provides the resources to finance payment of general long-term debt principal and interest, such as bond issues or other long-term financing

Dedicated Fund
A fund normally contained in the General Fund, consisting of resources owned by the State, the use of which is constrained, either by statutory specification, dedication or other restriction, or a particular purpose or program.  Receipts from a specific revenue source may be dedicated by the annual Appropriations Act or other legislation, to be used for some specific purpose

DEP
Department of Environmental Protection

DFD
Division of Family Development of the Department of Human Services

DHSS
Department of Health and Senior Services.

Direct State Services
One of the major subdivisions of the State budget, this category includes all general operating costs of State government, including programs that provide services directly to the public.

Disbursement
Payment of money out of any public fund or treasury.  (See also Expenditure.)

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.

Federal Position
A position specifically approved and funded by Federal Funds in a salary object account

FEMA
Federal Emergency Management Agency

FHWA
Federal Highway Administration

Fiscal Year
A twelve-month period of time to which the annual budget applies and at the end of which the State determines its financial position and the results of its operations.  New Jersey State government has a July 1 to June 30 fiscal year

Fringe Benefits
Payments made by the State for retirement, social security, health and dental insurance contributions, workers' compensation, unemployment, survivors' and disability insurance

Fund
A fiscal and accounting entity established for the purpose of achieving specified objectives or carrying on certain activities

Fund Balance Designated
Unexpended and unencumbered appropriations that are authorized to continue into the subsequent fiscal year.  (See also Reappropriation)

Fund Balance Undesignated
Fund equity unrestricted and available for appropriation.

GAAP
Generally Accepted Accounting Principles
The rules and procedures necessary to define uniform accounting and financial reporting standards, including broad guidelines and detailed practices.  The Governmental Accounting Standards Board (GASB) promulgates accounting principles for state and local governments

General Fund
The funds into which all State revenues, not otherwise restricted by statute, are deposited and from which appropriations are made.  The largest part of the total financial operations of the State are accounted for in the General Fund.  Revenues received from taxes, most Federal revenue and certain miscellaneous revenue items are recorded in the General Fund.  The Appropriation Acts enacted by the Legislature provide the basic framework for the operation of the General Fund

General Treasury
Consists of all funds over which the State Treasurer is custodian and/or funds of which the State of New Jersey is the owner or beneficial owner

Grants-In-Aid
One of the major subdivisions of the State budget, this category includes all payments not otherwise defined as State Aid, made to individuals, public agencies, or private agencies for benefits or services of three types:

1. Benefits to which the recipient is entitled by law or regulation
2. Services for which the State has primary responsibility
3. Subsidies and provision of services for which the State has no responsibility, but which it elects to provide

Gubernatorial Elections Fund (N.J.S.A. 54A:9-25.1)
Special Revenue Fund – This fund accounts for receipts from the one-dollar designation on New Jersey Gross Income Tax returns. When indicated by a taxpayer, one dollar of the tax is reserved from gross income tax returns (Property Tax Relief Fund) and credited to the Gubernatorial Elections Fund.  These funds are available for appropriation pursuant to The New Jersey Campaign Contributions and Expenditures Reporting Act, as amended.

ICF/MR
Intermediate Care Facility / Mental Retardation

Item of Appropriation
The spending authority identified by an organization code, appropriation source, and program code, unique to the item, and may include a number of object accounts within a program or specific appropriations made to Special Purpose, Grants-In-Aid, State Aid, Capital Construction or Debt Service line items

Interdepartmental Accounts
A group of accounts to which are appropriated funds for payment for or on behalf of all State agencies of rent, employee benefits, and contingency funds or for certain specified purposes

Interfund Transfer
An amount transferred from one fund to another, normally authorized by the annual Appropriations Act.

Language Recommendations
Language located at the end of a statewide program, department or in the General Provisions section, that provides specific spending or budget authority and/or places limitations on such authority

Lapse
The automatic termination of an appropriation.  Appropriations are made for a single fiscal year.  At the end of this period, any unexpended or unencumbered balances revert (lapse) to undesignated fund balance in the General Fund, or to the fund from which originally appropriated, unless specifically appropriated again in the succeeding fiscal year

Liability
Debt or other legal obligation arising out of transactions in the past that must be liquidated, renewed, or refunded at some future date.  This term does not include encumbrances

Line of Credit
The State's  line of credit  program, which was first implemented in 1995, provides the State with competitively bid, low interest cost funding for the procurement of the State's short term (3 yrs) equipment needs, specifically computers, furniture, and vehicles

Line Item
Any single line account for which an appropriation is provided in an Appropriations Act.  Includes appropriations made to specific object accounts, such as Materials and Supplies, or any Special Purpose, Grants-In-Aid, State Aid, Capital Construction or Debt Service account

Lump Sum Sick
Wages paid to an employee upon retirement for any unused sick leave accrued. The maximum payout is $15,000 per employee.

Maintenance And Fixed Charges
Constitute the routine repair and maintenance of buildings, property, and equipment required to keep them in operation and prevent deterioration

Major Revenue
Revenue type that represents the primary (large) taxes that support appropriations to operate State government programs.

Matching Funds
Provisions in a grant agreement that require the government or agency receiving the grant to commit a certain amount of funding to a program before funding is made available by the granting authority

Materials And Supplies
Tangible consumable items used for operations but not for the maintenance of machinery or equipment

Misc Taxes, fees, revenues
Revenue type that accounts for the receipts collected by

NJBEST
New Jersey Better Educational Savings Trust

NJN
New Jersey Network

NJPDES
New Jersey Pollutant Discharge Elimination System

NJSA
New Jersey Statutes Annotated

NJSEA
New Jersey Sports and Exposition Authority

NJSIAA
New Jersey State Interscholastic Athletic Association

NJTPA
New Jersey Training Partnership Act

Non-State Fund (Account)
Any fund (or account within a fund) within the General Treasury, the proceeds of which arise from a source other than the General Fund, typically from Federal or foundation grants, pooled inter-governmental funds, or service charges (See also Revolving Fund.)

Object Account
Part of the chart of accounts to classify articles purchased or services obtained

Object Category
A group of objects of similar character categorized for classification purposes.  Examples are personal services, materials and supplies, services other than personal, and maintenance and fixed charges

Objective
A statement of specific, intended, measurable accomplishments related directly to the need, problem or opportunity the services to the client are designed to address

Obligation
An amount that the State may be required legally to meet out of its resources.  It includes not only an actual liability, but also an unliquidated encumbrance, established by the issuance of a purchase order, the execution of a contract calling for payment at some future date, or a liability established in any other lawful way for future payment of a specified amount of money.  An obligation normally results in an encumbrance in an appropriation account

Organization
Any State government entity that is established by statute, executive order, or departmental order, to carry out one or more programs, for which a separate appropriation is made

Original Appropriation
An appropriation made in the annual Appropriations Act

Other Financing Sources
Provide for the inflows of resources that increase results of operations. Other Financing Sources include incoming transfers as well as proceeds from long-term debt and sale of fixed assets.  These moneys are considered nonrevenue receipts.

PAAD
Pharmaceutical Assistance for the Aged and Disabled

Personal Services
An appropriation supporting State employee salaries and wages and other employee benefits

Program
A group of related activities directed toward the accomplishment of an identifiable objective; it is established by statute, executive order, or departmental order; it is distinguishable by its clientele, organization, subject matter or process

Program Classification
An operating program function, consisting of closely related activities with an identifiable objective or goal that is treated as an identifiable appropriation item

Property Tax Relief Fund
Accounts for revenues from the New Jersey Gross Income Tax.  Revenues realized from the Gross Income Tax are dedicated by the State Constitution.  All receipts from taxes levied on personal income of individuals, estates, and trusts must be appropriated exclusively for the purpose of reducing or offsetting property taxes.  Annual appropriations are made from the fund, pursuant to formulae established by the Legislature, to individuals, counties, municipalities, and school districts

Reappropriation
The appropriation in any fiscal year of funds remaining unexpended at the end of the preceding fiscal year that are specifically appropriated in the succeeding fiscal year.  (See also Fund Balance Designated)

Receipts
A general term for cash received, which may either satisfy a receivable, be a conversion of another asset or a refund of a prior expenditure; it may also represent revenues earned or realized

Receivable
An anticipated sum of money that is treated as revenue because it has been earned and is due.  Such sums are available for expenditure by State agencies when properly authorized

Reference Key 
A columnar heading in the appropriation data section of each program budget which identifies a program classification to which a particular account relates

Regular Pay
Wages earned by an employee for working a predetermined number of hours or days in a week as dictated by the employee’s title.

Restoration Payments
Wages paid to an employee returning their regular pay to a previous level and not requiring an award or decision.

Retroactive Pay
Wages paid to an employee for a salary adjustment with a prior effective date.

Request Year
The fiscal year for which a budget request is made

Revenue Account
An account established for the purpose of recording the receipt of revenues from a specific source

Revenue Type
Identifies a broad category of revenue for reporting purposes.   It is an aggregation of revenue sources.

Revenue Fund
The fund associated with the revenue.  It is a fiscal entity established for the purpose of measuring or achieving specified objectives and activities.

Revenue Source
Classification that identifies the origin of the revenue.

Revenues
Funds received from taxes, fees or other sources that are treated as income to the state and are used to finance expenditures

Revolving Fund (Account)
A fund (or an account within any fund) established to finance (1) State activities of a business or commercial nature or (2) the operation of an intragovernmental service agency or enterprise that generates receipts (income) from the sale of commodities or services.  Such receipts are available for the continuing operation of the activity or enterprise.

Section
The area of the department to which the employee is assigned.

Services Other Than Personal
The cost of purchased services that are primarily non-personal or of a contract nature under which no employer-employee relationship is established

Shift Differential
An additional hourly amount  paid to an employee working either evening or night shift.

Special Purpose Appropriation
A type of appropriation that includes monies for personal services, non personal services, maintenance, etc., but which is appropriated as a single amount and which does not specify amounts for individual objects of expenditure

Special Revenue Funds
Funds used to account for resources legally restricted to expenditure for specified purposes in accordance with enabling legislation.

Special Transportation Fund (N.J.S.A. 27:1B-21) – Capital Projects Fund
This fund was established in accordance with the enactment provisions of the New Jersey Transportation Trust Fund Authority.  The fund accounts for the receipt of resources from the New Jersey Transportation Trust Fund Authority and related federal grant awards, and the expenditure of these funds for authorized public transportation projects.  The funds can only be expended by the Department of Transportation pursuant to appropriations or authorizations made by the State Legislature.

Spending Agency
Any department, board, commission, officer, or other State agency to or for which an appropriation is made

SSA
Social Security Administration

SSI
Supplemental Security Income

State Aid — One of the major subdivisions of the State budget; this category shall mean:

1. Monies paid by the State to a local government or to a nongovernmental agency for:
   
   1. Assistance distributed to local governments according to a formula
   2. Assistance provided to aid local governments in carrying out activities that are the responsibility of the local unit
   3. Aid to non-governmental agencies for functions carried out on behalf of a local unit of government
   4. Payments specifically designated by law as State Aid
2. Expenses incurred by a State department or agency on behalf of a local unit of government.  Such expenditures may include:
   
   1. Monies budgeted by the State to make payments on behalf of local government
   2. Administrative costs of State Aid programs
   3. Costs of State personnel engaged in services normally provided and paid for by a local government

State Appropriations Limitation Act
The Act that limits the growth of the Direct State Services subdivision of the State budget based upon the average annual percentage increase in per capita income over the four fiscal years prior to the base year

State Supported Position
A position specifically approved and funded by a State appropriation in a salary object account

State Treasury
A term used generally to refer to all funds (monies) deposited to the credit of the State of New Jersey.  It includes the General Fund and funds from all other sources

Statewide Program
A functional grouping of related program classifications that contribute to satisfaction of some broader objective or objectives.  Each Statewide program is presented as a separate component of the total budget of a department or agency

Statute
A written law enacted by a duly organized and constituted legislative body

Supplemental Pay
Wages paid to an employee that were not included in regular pay.  In some existing state contracts, supplemental payments for overtime are required.

TANF
Temporary Assistance for Needy Families

Title
An employee’s current job.

TPAF
Teachers' Pension and Annuity Fund

Transfer (of Appropriation)
A transaction that reallocates all or part of any item in an appropriation to another item in that appropriation

Trust Fund
Fund used to account for assets held in a trustee capacity for individuals, private organizations, other governments, and/or other funds.  Funds are legally restricted to expenditure for specified purposes.

Trust and Agency Funds
Funds used to account for assets held in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds.

UMDNJ
University of Medicine and Dentistry of New Jersey.

Unexpended Balance
 The remaining appropriation balance in an account after charging all disbursements and encumbrances.

Veto
An official action by the Governor to nullify legislative action.

WFNJ
Work First New Jersey.