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注会英语考试名词解释2

2007-09-01 11:53   我要纠错 | 打印 | 收藏 | | |

  JOINT VENTURE - Legal entity or other organization that results from a contractual arrangement and that is owned, operated, or governed by two or more participants as a separate and specific activity subject to joint control, in which the participants retain (a) an ongoing financial interest, or (b) an ongoing financial responsibility.

  JOURNAL VOUCHER (A7-A) - A form used to generate EFT payments through the Office of the State Treasurer. It can also be used to transfer funds between agencies and between funds within treasury and/or treasury trust accounts, and to record accruals and other adjustments to account balances.

  JUDGMENT - An amount to be paid or collected by the state as the result of a court decision, including a condemnation award in payment for private property taken for public use.

  LAST-IN, FIRST-OUT (LIFO) - An inventory valuation method that allocates cost on the assumption that the last units acquired are the first units consumed or sold.

  LEASEHOLD - The right to the use of real estate by virtue of a lease, usually for a specified term of years, for which consideration is paid.

  LEASE-PURCHASE AGREEMENTS - Contractual agreements which are termed "leases," but in substance they are purchase contracts.

  LEDGER - A group of accounts in which are recorded the financial transactions of the state. Refer to GENERAL LEDGER and SUBSIDIARY LEDGER.

  LEGAL OPINION - (1) The opinion of an official authorized to render it (e.g., attorney general). (2) In the case of governmental bonds, the opinion of a specialized bond attorney as to the legality of a bond issue.

  LIABILITIES 每 Probable future sacrifices of economic benefits, arising from present obligations of a particular entity to transfer assets or provide services to other entities in the future as a result of past transactions or events. The term does not include encumbrances.

  LIBRARY RESERVE COLLECTIONS - Items of historical or literary significance, such as documents, maps, photos, and original books. Library reserve collections that are considered inexhaustible and meet certain criteria are not required to be capitalized. Agencies meeting the criteria for not capitalizing library reserves have the option of capitalizing them as non-depreciable capital assets. Library reserve collections that are exhaustible (such as those whose useful lives are diminished by display or educational/research applications) are to be capitalized and depreciated.

  LIBRARY RESOURCES - Exhaustible items used for reference or lending such as books, periodicals, and microfilm that have a useful life greater than one year. Library resources are capitalized, depreciated and controlled by a recognized cataloging system.

  LIMITED OBLIGATION BONDS - These bonds, while backed by the full faith and credit of the state, are payable primarily from dedicated revenues of the state*s motor vehicle fuel excise tax and other miscellaneous dedicated revenues.

  LIQUIDATION - Payment of debt, cancellation of encumbrance, or conversion into cash.

  LOANS RECEIVABLE - An asset account reflecting amounts that have been loaned to individuals or organizations external to the state, including notes taken as security for such loans. Loans to other governments should be recorded and reported separately.

  LOCAL AIRPORT - The airport that offers commercial air service that is closest to the point from which travel begins. In most situations it would be the airport closest to the traveler's residence. For out-of-state destinations, the closest airport that provides direct out-of-state flights may be considered the local airport for this purpose.

  LOCAL FUNDS/ACCOUNTS - Accounts under the control of an agency with cash on deposit in a local bank account and requiring the signature of agency officials on a check for disbursement. Some local funds are on deposit with the State Treasurer as a matter of convenience or statutory requirement.

  LOCATION CODE - The identification code of the county in which the fixed asset is located.

  LOCK BOX AND AUTOMATED REMITTANCE ADVICE SERVICES - A post office box opened in the name of a depositor but accessed and serviced by a remittance processor. Banks and other non-bank processors offer lock box services to process incoming mail and prepare the state*s deposits at a time of day and in a manner that accelerates the availability of funds to the state.

  LONG-TERM OBLIGATIONS - Those obligations expected to mature at some future date and therefore not expected to be liquidated with currently existing resources or current assets. The long-term liabilities of specific enterprise, internal service, and trust funds are to be accounted for through those funds. All other unmatured general long-term liabilities are to be accounted for in the General Long-Term Obligations Subsidiary Account .

  MACHINERY AND EQUIPMENT - Refer to EQUIPMENT.

  MAJOR FUND - A governmental or enterprise account reported as a separate column in the basic fund financial statements. The General Fund is always a major fund. Otherwise, major funds are those accounts with revenues, expenditures/expenses, assets, or liabilities (excluding extraordinary items) that are at least 10 percent of corresponding totals for all governmental and enterprise accounts for the same item.

  MANAGEMENT'S DISCUSSION AND ANALYSIS (MD A) - A component of Required Supplementary Information that introduces the basic financial statements and provides an analytical overview of the state's financial activities. In the state's CAFR, the MD precedes the basic financial statements. Refer to REQUIRED SUPPLEMENTARY INFORMATION.

  MANUFACTURER - The name of either the manufacturer or the commonly accepted trade name.

  MEASUREMENT FOCUS - The accounting convention which determines: (1) which assets and which liabilities are included on the governmental unit's balance sheet; and (2) whether its operating statement presents "financial flow" information (revenue and expenditures) or "capital maintenance" information (revenues and expenses). Refer to CURRENT FINANCIAL RESOURCES MEASUREMENT FOCUS and ECONOMIC RESOURCES MEASUREMENT FOCUS.

  MERCHANDISE INVENTORIES - Merchandise held for resale to other agencies, other governmental units, or the public.

  MID PERIOD TRANSFER - Occurs when an employee transfers to a new agency in the middle of a pay period other than the 1st working day after the end of pay cycle.

  MODIFIED ACCRUAL BASIS - The basis of accounting under which expenditures, whether paid or unpaid, are formally recognized when incurred against the account, but revenues are recognized only when they become both measurable and available to finance expenditures of the current accounting period. All governmental funds use the modified accrual basis of accounting.

  MODIFIED APPROACH TO DEPRECIATION - A method of accounting whereby capital assets that are part of a network or subsystem of a network, i.e. the state highway system, are not required to be depreciated as long as certain requirements are met. Requirements include managing the eligible assets in an asset management system and documenting that these assets are being preserved approximately at or above a condition level established and disclosed. Refer to INFRASTRUCTURE ASSETS.

  MONEY MARKET INVESTMENTS - A short-term, highly liquid debt security, including commercial paper, banker's acceptances, and U.S. Treasury and agency obligations. (Asset-backed securities, derivatives, and structured notes are not included in this term.)

  MOTOR VEHICLE - Any vehicle licensed to be operated on the roadway.

  MUSEUM AND HISTORICAL COLLECTIONS - An individual item or group of items of historical or natural history significance. These items could be located in state museums or in any state agency. They include items such as photographs, negatives, letters, blueprints, antique furniture, historical documents, miscellaneous artifacts, and other similar items. Museum and historical collections that are considered inexhaustible and meet certain criteria are not required to be capitalized. Agencies meeting the criteria for not capitalizing a collection have the option of capitalizing museum and historical collections as non-depreciable capital assets. Museum and historical collections that are exhaustible (such as those whose useful lives are diminished by display or educational/research applications) are to be capitalized and depreciated.

  NADA VALUE - The average trade-in value shown in the current issue of the NADA Official Used Car Guide, Pacific Northwest edition, published by the National Automobile Dealers Used Car Guide Company.

  NET ASSETS - The difference between assets and liabilities. Refer to FUND EQUITY.

  NET BOOK VALUE - Refer to BOOK VALUE.

  NET INCOME - A term used in accounting for proprietary funds to designate the excess of total revenues and operating transfers in over total expenses and operating transfers out for an accounting period.

  NOMINAL INTEREST RATE - The contractual interest rate shown on the face and in the body of a bond and used to compute the amount of interest to be paid, in contrast to the effective interest rate.

  NONAPPROPRIATED FUNDS - Moneys that can be expended without legislative appropriation. Only funds in accounts specifically established in state law as being exempt from appropriation fall into this category. Nonappropriated accounts can be either budgeted (and subject to OFM allotment approval) or nonbudgeted.

  NONBUDGETED ACCOUNTS - Accounts that are not subject to either the appropriation or allotment process.

  NONCONTINENTAL USA - As used in this manual, all areas in Alaska, Hawaii, the Commonwealth of Puerto Rico, and all areas in possession of the United States of America throughout the world.

  NON-DEPRECIABLE CAPITAL ASSETS - Capital assets that are inexhaustible or where the useful life does not diminish or expire over time, such as land and land improvements. Infrastructure assets reported using the modified approach to depreciation are also not depreciated. Refer to MODIFIED APPROACH TO DEPRECIATION.

  NONEXCHANGE TRANSACTIONS - A transaction in which a government either gives value (benefit) to another party without directly receiving equal value in exchange or receives value (benefit) from another party without directly giving equal value in exchange.

  NONOPERATING EXPENSES - Expenses of a proprietary fund that are not directly related to the fund's principal operations.

  NONOPERATING INCOME (LOSS) - In a proprietary fund, the net difference between nonoperating revenues and nonoperating expenses. Refer to NONOPERATING REVENUES and NONOPERATING EXPENSES.

  NONOPERATING REVENUES - Proprietary fund revenues that are incidental to, or by-products of, the fund's principal operations.

  NONRECIPROCAL INTERFUND ACTIVITY - Transactions that are nonexchange in nature. Nonreciprocal interfund activity includes interfund transfers and interfund reimbursements.

  NONREVENUE - Collections of amounts that do not represent revenue, such as recoveries of current appropriation expenditures.

  NON-STATE FACILITY - A facility, barrier-free or non-barrier-free, owned and/or operated by an entity other than a state agency, including private for-profit organizations, not-for-profit organizations, and other public entities such as cities, counties, and junior or special taxing districts.

  NORMAL RETURN NIGHT - That night of travel on which it was anticipated prior to the trip, that the traveler would return either to the official duty station or official residence after the completion of official state business.

  NOTES PAYABLE - A liability account reflecting amounts owed by the state from an unconditional written promise to pay a certain sum of money upon demand or at a fixed or determinable time.

  NOTES RECEIVABLE - An asset account reflecting amounts owing to the state from an unconditional written promise to pay a certain sum of money on demand or at a fixed or determinable time.

  NOTES TO THE FINANCIAL STATEMENTS - The summary of significant accounting policies and other disclosures required for a fair presentation of the financial statements of the governmental unit in conformity with generally accepted accounting principles (GAAP) which are in addition to and not included on the face of the financial statements themselves. The notes to the financial statements are an integral part of the financial statements.

  OBJECT OF EXPENDITURE - As used in expenditure classification, this term applies to the character of the article purchased or the service obtained (rather than the purpose for which the article or service was purchased or obtained). Examples are salaries and employee benefits.

  OBJECT/SUB-OBJECT OF EXPENDITURE CODE - The two character alpha code assigned by the Office of Financial Management to identify expenditures/expenses according to the character of the goods or services involved. Refer to OBJECT OF EXPENDITURE and SUBOBJECT.

  OFFICIAL RESIDENCE - The city, town, or other location where a state official or employee maintains a residence that is used as their primary domicile. Determinations by the agency head or authorized designee regarding a state official or employee's official residence are to be based on items such as voter registration, ownership, or long-term rental of a personal residence, and the permanent address carried in the state official or employee's personnel or other file.

  OFFICIAL STATE BUSINESS - Activities performed by an official or state employee, authorized volunteer, or contractor, work experience program participant, student or employee of another governmental jurisdiction as directed by his or her supervisor in order to accomplish state programs or as required by the duties of his or her position or office.

  OFFICIAL STATION - The city, town, or other location where the state official or employee's office is located, or the city, town, or location where the state official or employee's work is performed on a permanent basis. For the purposes of these travel regulations, Olympia, Tumwater and Lacey are considered to be the same official station. A state official or employee's official station is to be designated by the agency. It is to be determined by the needs of the agency and not assigned because it is the home or preferred living area of a state official or employee.

  OPERATING BUDGET - A plan of current expenditures and the proposed means of financing them. The operating budget is the primary means to ensuring that the financing, acquisition, spending, and service delivery activities of the state are controlled.

  OPERATING EXPENSES - Proprietary fund expenses that are directly related to the fund's principal operations.

  OPERATING GRANTS - Grants that support all or a portion of current operating expenses within a certain program. Refer to GRANTS and CAPITAL GRANTS.

  OPERATING INCOME - The excess of proprietary fund operating revenues over operating expenses.

  OPERATING REVENUES - Proprietary fund revenues that are directly related to the fund's principal operations. They consist primarily of user charges for goods and services.

  OPERATING STATEMENT - The financial statement disclosing the financial results of operations of a governmental unit during an accounting period in conformity with generally accepted accounting principles (GAAP).

  OPERATING TRANSFERS - All interfund transfers other than equity transfers, e.g., legally authorized transfers from a fund receiving revenue to the fund through which the resources are to be expended. Refer to INTERFUND TRANSFERS.

  ORDER NUMBER - The number of the purchasing document used for an acquisition of an asset.

  ORGANIZATION OF STATE EMPLOYEES - As relates to contracting for child care services, a group of state employees who affiliate as a non-profit organization under Chapter 24.03 RCW and Section 501(c)(3) of the United States Internal Revenue Code for such purposes or a state employee labor organization.

  ORIGINAL BUDGET - The first complete appropriated budget. The original budget may be adjusted by reserves, transfers, allocations, supplemental appropriations, and other legally authorized legislative and executive changes before the beginning of the fiscal year.

  ORIGINAL ISSUE DISCOUNT (OID) - The amount by which the par value of a security exceeds its public offering price at the time it was originally offered to an investor.

  ORIGINAL ISSUE PREMIUM (OIP) - The amount by which the price paid for a security exceeds the security's par value.

  OUT-OF-STATE TRAVEL - Travel anywhere outside the boundaries of the state of Washington is to be coded as out-of-state travel. However, with respect to the requirement for prior authorization of out-of-state travel in Subsection 10.10.50, travel to counties and/or cities in the states of Idaho and Oregon that are contiguous to the border between Washington-Idaho or Washington-Oregon shall not be considered out-of-state.

  OUTSIDE CONSULTANT - An independent contractor providing personal services.

  OUTSTANDING WARRANT RECORD - A record used to record warrants issued by an agency which are not yet redeemed by the State Treasurer.

  OVERHEAD - Those elements of cost necessary in the production of a good or service which are not directly traceable to the product or service. Usually these costs relate to objects of expenditure that do not become an integral part of the finished product or service, such as rent, heat, lights, management, and supervision.

  OWNERSHIP STATUS - An indication as to who is responsible for possible claims against the asset by outside parties; e.g., federal government.

  PARCEL LOCATION IDENTIFIER (FOR LAND ONLY) - The county assessor's parcel number of the land, or other code used by the agency to specifically identify the location of the land.

  PAR VALUE - In the case of bonds, the amount of principal that must be paid at maturity. Par value is referred to as the face value of the security.

  PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS - A fiduciary fund type used to report resources that are required to be held in trust for the members and beneficiaries of defined benefit pension plans, defined contribution plans, other post employment benefit plans, or other employee benefit plans. Refer to FIDUCIARY FUNDS.

  PER DIEM EXPENSES - Daily travel costs covering both lodging expenses and subsistence expenses while in travel status.

  PERFORMANCE AUDIT - A systematic process of objectively obtaining and evaluating evidence regarding the performance of an organization, program, function, or activity. Evaluation is made in terms of its economy and efficiency of operations and effectiveness in achieving desired goals. The performance audit function provides an independent review of management*s performance and the degree to which actual performance meets pre-stated goals. Refer to AUDIT.

  PERIODIC INVENTORY - An inventory system whereby the agency performs a physical count of its inventory periodically, at least annually at fiscal year end.

  PERMANENT FUNDS - Permanent funds are used to report resources that are legally restricted to the extent that only earnings, and not principal, may be used for the purposes that benefit the state or it's citizens. Permanent funds include endowments where the funds or property donated to the state are required by contract, agreement or trust instrument to be maintained in tact. Refer to GOVERNMENTAL FUNDS.

  PERMANENTLY ASSIGNED VEHICLE - A motor vehicle that has been assigned to a state agency or an individual for a period greater than thirty days.

  PERPETUAL INVENTORY - An inventory system whereby the inventory quantities and values for all purchases and issues are recorded directly in the inventory system as they occur.

  PERSONAL SERVICE - Professional or technical expertise provided by a consultant to accomplish a specific study, project, task, or other work statement.

  PERSONAL SERVICE CONTRACT - An agreement, or any amendment thereto, with a consultant for the rendering of personal services to the state which is consistent with state law. Personal service contracts may render services to state agencies, businesses, providers, other contractors, etc. If, however, services are provided directly to agency clients, the contracts are classified as client service contracts.

  PETTY CASH - A sum of money set aside on an imprest basis. Cash held for making change or paying small obligations when the issuance of a formal voucher and warrant/check would be too expensive and time consuming. Petty cash includes both change and imprest accounts. Refer to IMPREST ACCOUNT.

  POINT OF SALE - An electronic payment system in a merchant location where consumers pay for retail goods and services, through the use of credit cards or debit cards that directly access and deduct funds from the customer*s checking account.

  POSTING - The process of transferring to a ledger account the data, either detailed or summarized, contained in a book or document of original entry.

  PREPAID EXPENSES - Payments made for those supplies and/or services (not inventory) acquired or purchased during an accounting period but not consumed or used at the end of the accounting period.

  PRINTING REQUISITION (A21-A) - A form used by agencies to order, encumber, liquidate, and authorize payment for goods and services from the Department of Printing.

  PRIVATE-PURPOSE TRUST FUNDS - A fiduciary trust fund type used to report all trust arrangements, other than those properly reported in pension trust funds or investment trust funds, under which principal and income benefit individuals, private organizations, or other governments. The resources held under these arrangements are not available to support the government's own programs. Refer to FIDUCIARY FUNDS.

  PRIVATELY OWNED VEHICLE (POV) - A vehicle privately owned, leased, or borrowed by a state driver for which the driver receives or is entitled to receive monetary reimbursement or per diem when the vehicle is used to conduct official state business. The state driver is responsible to maintain vehicle insurance on the POV in compliance with Washington mandatory liability insurance requirements as defined in RCW 46.29 and RCW 46.30. Refer to Subsection 12.40.20

  PROGRAM - Any of the major activities of an agency expressed as a primary function or organizational unit. Agencies may not alter their program structure without the explicit approval of the legislature and the Office of Financial Management.

  PROGRAM CODE - The three character alpha numeric code used to identify the agency functional area and the major activities within an agency. Generally, program codes are assigned by an agency with the concurrence of the Office of Financial Management. However, there are a limited number of mandatory statewide program codes used to identify special functions.

  PROGRAM REVENUE - Term used in connection with the government-wide Statement of Activities. Revenues that derive directly from the program itself or from parties outside the state's taxpayers or citizenry, as a whole; they reduce the net cost of the function to be financed from the state's general revenues.

  PROPRIETARY FUNDS - Proprietary funds are used to account for the state's ongoing organizations and activities that are similar to those often found in the private sector. These funds are considered self-supporting in that the services rendered by them are generally financed through user charges or on a cost reimbursement basis. Proprietary funds use the economic resources measurement focus and the accrual basis of accounting. There are two types of proprietary funds: enterprise funds and internal service funds. Refer to ENTERPRISE FUNDS and INTERNAL SERVICE FUNDS.

  PROSPECTIVE EMPLOYEE - Applicants for the position of director, deputy director, assistant director, state supervisor or equivalent or higher position, engineers or other personnel having both executive and professional status. In the case of institutions of higher education, prospective employees are limited to applicants being considered for academic positions above the rank of instructor, and professional or administrative employees in supervisory positions. In the case of community and technical colleges, such travel expenses may be paid for applicants being considered for full-time faculty positions or administrative employees in supervisory positions.

  PUBLIC DEPOSITARY - A national or state chartered commercial bank or trust company, savings bank, or savings association, approved by the Public Deposit Protection Commission (PDPC) as a depositary of public funds. The PDPC maintains a list of public depositaries on the Office of the State Treasurer*s website at: http://tre.wa.gov/PDPC/pdpc.htm.

  PUBLIC FUNDS - Moneys under the control of a treasurer or custodian belonging to, or held for the benefit of, the state or any of its political subdivisions, public corporations, municipal corporations, agencies, courts, boards, commissions, or committees, including moneys held as trustee, agent or bailee. RCW 39.58.010.

  PURCHASE CARD - A credit card issued to a card custodian for the purpose of making authorized purchases on behalf of the agency.

  PURCHASE CARD PROVIDER - An individual, company, firm, or combination thereof with which the state of Washington contracts for purchase card services.

  PURCHASE CARD TRANSACTION LOG - A record kept by the card custodian that lists purchase card transactions in detail.

  PURCHASE ORDER (A16, A16-A) - A document that authorizes the delivery of specified merchandise or the rendering of certain services. This form is used by agencies to encumber, liquidate, and authorize payment for such purchase requisition requests.

  PURCHASE REQUISITION (A15-A) - A form used by agencies to request the Office of State Procurement, Department of General Administration, to order materials, supplies, and equipment, or to request an amendment of a previous requisition. This form is used when an agency does not have general or specific authority to make the purchase or when the item does not fall within the statewide contracts.

  PURCHASED BANKING SERVICES - Standard depository services that a financial institution provides an agency for a demand deposit account such as monthly maintenance charge, credits posted, debits posted, cash deposited/purchased, returned items, re-deposited items, basic balance reporting capabilities, and checks deposited. Accounting related services such as "deposit source reporting" are not considered regular purchased banking services and are the responsibility of the state agency requesting this type of service.

  PURCHASED SERVICES - Services provided by a vendor to accomplish routine, continuing, and necessary functions. Generally, these services meet more ongoing needs of an agency for general support activities.

  PURCHASES METHOD - The method under which inventories are recorded as expenditures when acquired. Refer to CONSUMPTION METHOD.

  PURCHASING CARD MANAGER - An individual who serves as the administrator of the purchase card program within an agency and is responsible for providing training, advice, direction, consultation, and assistance to approving managers and card custodians.

  PURCHASING DOCUMENTS - Documents approved for use by agencies having local purchasing authority.

  QUALIFIED TRAVEL PROVIDER - An internet travel provider, qualified travel agent, or other vendor under contract with the state to provide travel services to state employees.

  REALIZED GAIN OR LOSS - The difference between the net proceeds received and the cost, or amortized cost, or fair value of an investment when the investment is sold.

  RECEIPTS - Refer to CASH RECEIPTS.

  RECEIVABLES - Amounts due from private persons, businesses, agencies, funds, or governmental units that are expected to be collected in the form of moneys, goods, and/or services.

  RECEIVING REPORT - PARTIAL DELIVERY (A18, A18-A) - A form used by agencies to document and authorize payment for partial deliveries of goods or services ordered by a single Purchase Order or Field Order.

  RECIPROCAL INTERFUND ACTIVITY - Internal counterpart to exchange and exchange-like transactions. Reciprocal interfund activity includes interfund loans and interfund services provided and used. Refer to INTERFUND LOANS and INTERFUND SERVICES PROVIDED AND USED.

  RECONCILIATION - The process of correlating one set of records with another set of records and/or a physical inventory count that involves identifying, explaining, and correcting differences.

  RECOVERY OF EXPENDITURE - Those receipts which represent the recovery of current period expenditures and which are offset against the expenditure account.

  REFUND - An amount paid back or credit allowed because of an over-collection or because of the return of merchandise.

  REFUNDING BONDS - Bonds issued to retire bonds already outstanding. In a current refunding, outstanding bonds are called or mature within 90 days of the issuance of the refunding bonds. In an advanced refunding, the net proceeds of the refunding issue are used to purchase U.S. Government securities that are placed in irrevocable trusts with escrow agents to provide for all future debt service payments on the refunded bonds until the bonds are called or mature.

  REGISTER - A record for the consecutive entry of events, documents, or transactions, with proper notation of all the required information. The form is designed so that the entries are distributed, summarized, and aggregated for convenient posting to the accounts.

  REGULAR WORKPLACE - The location where a state employee or state official normally performs his/her work (excludes meeting and conference rooms).

  REIMBURSEMENT - (1) Repayments of amounts remitted on behalf of another party. (2) Interfund/Interagency transactions that constitute reimbursement to a fund/agency for expenditures/expenses initially made from it but that properly apply to another. These transactions are recorded as expenditures/expenses in the reimbursing fund/agency and as reductions of expenditures/expenses in the fund/agency reimbursed.

  RELATED ORGANIZATION - An organization for which the state is not financially accountable even though the primary government appoints a voting majority of the organization*s governing board.

  RELOCATION AUTHORIZATION (A33) - A form used to authorize moving household goods of employees to a new official residence. The authorization may be for new employees and transferred employees.

  REPLACEMENT COST - The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.

  REQUEST FOR PROPOSAL (RFP) - A written solicitation document which identifies the agency*s need or problem, and consultants are invited to submit proposals which outline their solution to the need or problem, their qualifications and experience to provide the services, and their costs or fees.

  REQUEST FOR QUALIFICATIONS/QUOTATIONS (RFQQ) - A solicitation document in which the agency describes the services needed and invites consultants to provide their qualifications to perform the services and to specify their costs or fees.

  REQUIRED SUPPLEMENTARY INFORMATION - Required supplementary information consists of schedules, statistical data, and other information that the GASB has determined are an essential part of financial reporting and should be presented with, but are not part of, the basic financial statement of a governmental entity.

  RESERVED FUND BALANCE - Those portions of fund balance that are not appropriated for expenditure or that are legally segregated for a specific future use. Refer to FUND BALANCE.

  RESTRICTED ASSETS - Assets whose use is subject to constraints that are either (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments or (b) imposed by law through constitutional provisions or enabling legislation.

  RESTRICTED NET ASSETS - One of the three components of net assets reported in government-wide and proprietary fund financial statements. Net assets should be restricted when constraints are placed on net asset use either: 1) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or 2) imposed by law through constitutional provisions or enabling legislation.

  RETAINAGE PAYABLE - A liability reflecting amounts due on construction contracts not paid pending final inspection of the project or the lapse of a specified period, or both. The unpaid amount is usually a stated percentage of the contract price. Refer to CONTRACTS PAYABLE.

  RETIREMENT FUND - Refer to PENSION (AND OTHER EMPLOYEE BENEFIT) TRUST FUNDS.

  REVENUE - In governmental fund type accounts, revenues are increases in net current assets and are recognized in the accounting period in which they become measurable and available. In proprietary fund and trust fund type accounts, revenues are increases in net total assets and are recognized in the period in which they are earned and become measurable.

  REVENUE BONDS - Bonds whose principal and interest are secured by specific sources of revenue and do not involve a pledge of the full faith and credit of the state. Revenue bonds are payable from identified sources of revenue which are generally derived from the assets acquired or constructed with bond proceeds. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property.

  REVENUE SOURCE CODE - The four character numeric code assigned by the Office of Financial Management to identify the origin, or originating categories, from which revenues/receipts are derived.

  REVENUE SUB-SOURCE CODE - Optional coding assigned by the agency to identify particular items or item categories within a single major source of revenue source code.

  REVOLVING FUND/ACCOUNT - (1) An internal service fund established to carry out a cycle of operations. The amounts expended from the fund are restored thereto from earnings from operations or by transfers from other funds, so that it is always intact. (2) An imprest account into which a fixed amount of money is placed for change-making purposes or minor disbursements. Refer to IMPREST ACCOUNT.

  ROLL-UP FUND - A roll-up fund is a reporting entity. It is comprised of the various accounts that generally fall within the generic activity/nature of the roll-up fund*s title.

  SALVAGE VALUE - An estimate of the amount that will be realized at the end of the useful life of a depreciable asset.

  SCHEDULES - Refer to SUPPORTING SCHEDULES.

  SCIENTIFIC AMORTIZATION METHOD - Under the scientific amortization method, the total discount or premium is prorated to interim periods on the basis of a constant rate (as opposed to a constant dollar) to produce a level rate of yield.

  SECURITIES - Bonds, notes, mortgages, or other forms of negotiable or nonnegotiable instruments.

  SEGMENT - A segment is an identifiable activity within an enterprise fund that has one or more bonds or other debt instruments outstanding with a revenue stream pledged in support of that debt and an external party that requires a separate accounting of revenues, expenses, gains, losses, assets and liabilities.

  SERIAL BONDS - Bonds for which the principal is repaid in periodic installments over the life of the issue.

  SHARED LEAVE - The donated leave converted to hours by the receiving agency at the donee's rate of pay. This may be more or less than the literal hours donated depending on the relative salary rates of the respective employees.

  SHORT-TERM LIABILITIES - Short-term liabilities are legal obligations of the state that arise upon the receipt of goods or services. In governmental fund type accounts, they are payable from current financial resources. In proprietary fund type accounts, short-term liabilities are payable within one year.

  SINGLE AUDIT - A financial, internal control, and compliance audit of a nonfederal entity administering federal assistance awards including the financial statements of the entity.

  SMALL AND ATTRACTIVE ASSETS - Assets that do not meet the state's capitalization policy but that an agency considers particularly vulnerable to loss, thus subject to special property control.

  SMART CARD - A card that has a pre-determined limit of cash, which is drawn down with every purchase. The smart card stores information on a microprocessor or memory chip rather than the magnetic stripe found on stored value and credit cards.

  SOLE SOURCE - A consultant providing professional or technical expertise of such a unique nature that the consultant is clearly and justifiably the only practical source to provide the service. The justification is to be based on either the uniqueness of the service or sole availability at the location required.

  SOURCE DOCUMENT - Document used to initiate an individual accounting transaction.

  SPECIAL REVENUE FUNDS - Special revenue funds are used to account for the proceeds of specific revenue sources (other than trusts for individuals, private organizations or other governments or for major capital projects) that are legally restricted to expenditure for specified purposes. Refer to GOVERNMENTAL FUNDS.

  STATE DRIVER - Persons who have been authorized by the agency head or authorized designee to operate a state vehicle used for conducting official state business. They include: state employees, volunteers, students (high school or college students that are 18 years of age and have minimum two years of driving experience), Department of Correction inmates (under the control of the Department of Corrections), and contractors (refer to Subsection 12.40.20.b provisions for authorizing contractors to operate state vehicles.)

  STATE PILOT - A state employee whose fifty percent or more of his or her working time is performing flight connected services and flying an aircraft that is clearly defined as a requirement of his or her job assignment.

  STATE VEHICLE - A motor vehicle owned, rented, leased, or otherwise under the possession and control of the State. A rental vehicle is a state vehicle if it is rented by a duly authorized employee at the cost of the State and is solely for official state business. The use of a state vehicle must be authorized by the agency head or authorized designee and used only for official state business.

  STATEMENT OF ACTIVITIES - A government-wide financial statement that reports the net (expense) revenue of its individual functions. An objective of using the net (expense) revenue format is to report the relative financial burden of each of the reporting government's functions on its taxpayers.

  STATEMENT OF CASH FLOWS - A GAAP financial statement for proprietary funds that provides relevant information about the cash receipts and cash payments of a government during a period. It categorizes cash activity as resulting from operating, noncapital financing, capital financing and investing activities.

  STATEMENT OF CHANGES IN FIDUCIARY NET ASSETS - The fund financial statement that presents information about the changes in net assets for each fiduciary fund.

  STATEMENT OF CHANGES IN NET ASSETS - The financial statement that is the GAAP operating statement for pension and investment trust funds. It presents additions and deductions in net assets held for pension benefits and investment pool participants. It reconciles net assets held at the beginning and end of the financial period, explaining the relationship between the operating statement and the balance sheet.

  STATEMENT OF FIDUCIARY NET ASSETS - The fund financial statement that presents information about the assets, liabilities, and net assets for each fiduciary fund type.

  STATEMENT OF NET ASSETS - A government-wide financial statement that reports the difference between assets and liabilities as net assets, not fund balances or equity. Assets are reported in order of liquidity, or how readily they are expected to be converted to cash and whether restrictions limit the government's ability to use the resources. Liabilities are reported based on their maturity, or when cash is expected to be used to liquidate them. Net assets are displayed in three components - invested in capital assets, net of related debt; restricted; and unrestricted.

  STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - The financial statement that is the GAAP operating statement for governmental funds. It presents the inflows, outflows, and balances of current financial resources. It reconciles fund balance at the beginning and end of the financial period, explaining the relationship between the operating statement and the balance sheet.

  STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS OR FUND EQUITY - The financial statement that is the GAAP operating statement for proprietary funds. It distinguishes between operating and nonoperating revenues and expenses and separately presents revenues from capital contributions and additions to the principal of permanent and term endowments, special and extraordinary items, and transfers. It reconciles fund net assets or fund equity at the beginning and end of the financial period, explaining the relationship between the operating statement and the balance sheet/statement of net assets.

  STATUTE - A written law enacted by the Legislature and signed by the Governor.

  STRAIGHT-LINE METHOD - Under the straight-line method of amortization, the premium or discount is prorated in equal dollar amounts to interim periods between the date of purchase and the maturity. The straight-line method of depreciation allocates the cost of a capital asset systematically over the useful life of the asset by way of the following formula: (cost less salvage value) divided by estimated useful life in years. Refer to AMORTIZATION and DEPRECIATION.

  STORED VALUE CARD - A card that has a pre-determined limit of cash, which is drawn down with every purchase. The card stores information on a magnetic stripe. It is not a credit card. Cardholders can access only the funds that are deposited on the card. These cards can be reloadable or disposable.

  SUBOBJECT - A refined breakdown of object of expenditures relating to particular items or item categories. Refer to OBJECT/SUBOJECT OF EXPENDITURE CODE.

  SUB-PROGRAM - A general term describing specific activities within an agency program.

  SUB-PROGRAM CODE - A code assigned by the agency to identify specific activities or organizational units within a single program.

  SUBRECIPIENT - A non-federal entity that expends federal awards received from a pass-through entity to carry out a federal program, but does not include an individual that is a beneficiary of such a program. It also excludes vendors that receive federal funds in exchange for goods and/or services in the course of normal trade or commerce.

  SUBSIDIARY ACCOUNTS - A group of related accounts supporting in detail the balance of a controlling account, usually kept in a subsidiary ledger. Refer to SUBSIDIARY LEDGER and CONTROL ACCOUNT.

  SUBSIDIARY LEDGER - A group of subsidiary accounts, the sum of the balances of which is equal to the balance of the related control account. Refer to GENERAL LEDGER and SUBSIDIARY ACCOUNTS.

  SUBSISTENCE - Daily travel expenses covering meals, taxes, tips for meals and incidental expenses.

  SUBSTANTIAL CONTRACT AMENDMENT - Changes to contracts wherein the value of the amendment, singly or cumulatively, exceeds fifty percent of the value of the original contract and/or when the amendments significantly changes the scope of work of the contract or of the original solicitation document.

  SUB-SUB-OBJECT OF EXPENDITURE CODE - Optional code assigned by an agency to further identify a particular expenditure item within a sub-object of expenditure.

  SUITABLE SPACE FOR A CHILD CARE FACILITY - Space that is, or, with an identified financial resource, can be made, sufficient to meet licensing requirements as a child care facility. It must be able to set aside exclusively for use as a child care facility, including provision for a food preparation area, storage areas sufficient for the program, and restroom and changing facilities. It must be able to be made secure, and must be convenient to the place of employment of the state employee parents or guardians of children enrolled in the program.

  SUPPLIES - Assets consumed in the course of an agency's operations.

  SUPPORTING SCHEDULES - Financial presentations used: (1) to demonstrate compliance with finance-related legal and contractual provisions; (2) to aggregate and present in greater detail information spread throughout the financial statements that can be brought together and shown in greater detail (e.g., cash balances, investments, current and delinquent taxes); (3) to present greater detail information reported in the financial statements (e.g., additional revenue sources detail); and (4) to present information not disclosed in the GAAP financial statements.

  SURETY BOND - A written promise to pay damages or to indemnify against losses caused by the party or parties named in the document, through nonperformance or through embezzlement defalcation. Surety bonds also include fidelity bonds covering governmental officials and employees. Refer to FIDELITY BOND.

  SUSPENSE ACCOUNT - An account that carries charges or credits temporarily pending the determination of the proper account or accounts to which they are to be posted. It does not appear in financial statements.

  TAXES - Compulsory charges levied by a government for the purpose of financing services performed for the common benefit.

  TAXES RECEIVABLE - An asset account reflecting the uncollected portion of taxes that have been levied.

  TELECOMMUTING - Involves the use of telephones and computers to enable an employee to work at a location other than their regular workplace. Telecommuting is a Commute Trip Reduction strategy that must be approved by an employee*s agency.

  TEMPORARILY ASSIGNED VEHICLE - A motor vehicle that has been assigned to a state agency or an individual for a period of 30 days or less.

  TEMPORARY DUTY STATION - A fixed location where a state official or employee has been temporarily assigned to work for a specific period of time which is less than one year.

  TERM BONDS - Bonds whose entire principal matures on one date.

  TERMINATION BENEFITS - Benefits given to employees when they leave state service either voluntarily (i.e. early retirement) or involuntarily (i.e. reduction in force). Examples of benefits include cash payments, enhancements to defined benefit pension or other postemployment benefit formulas, continued access to health insurance, severance pay, career counseling, and/or outplacement services.

  TDD - An acronym for Telecommunication Devices for the Deaf.

  TRADE DISCOUNT - An allowance, usually varying in percentage with the volume of transactions, made without respect to the time when the account is paid. These discounts are commonly considered a reduction of the sales or purchase price and not earnings. The term is not to be confused with cash discount. Refer to CASH DISCOUNT.

  TRANSPORTATION EXPENSES - Those costs covering a) travel by commercial carriers such as bus, train, ship, and airplane; b) travel by privately owned motor vehicles, such as cars, motorcycles, vans, or trucks; c) travel by rental motor vehicle; d) or some combination of a), b), and/or c).

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