budgeting

3. A formal agreement
7. Charges associated with using a particular service provided by state government to its citizens.
8. A separate accounting entity, maintained for a particular purpose, for which transactions are subject to legal or administrative restrictions.
9. usually 12 months
11. The number of authorized positions includes vacant positions
12. “authorized positions”
14. only when the goods and services are actually received
15. expenses and revenues of the base year

1. Activities required to accomplish specific goals at the expenditure level. If a program was to provide services for disabled, elderly, and children, then these would be subprograms.
2. legislative mandates, goals and objectives, costs, and priorities
4. authorized by the General Assembly.
5. paid or to be paid for the purchase of an item
6. Funds disbursed by the state directly to units of local government, non-profit corporations, and to individuals for specific purposes.
10. An authorized job slot. Since a position may or may not be filled, a position is not equivalent to an employee.
13. The level at which the General Assembly usually appropriates. Programs are related to the operating functions of an agency, for example, general operations, Office of the Secretary, etc.