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A Glossary of Fiscal Terms & Acronyms Pdf Free

A Glossary of Fiscal Terms & Acronyms: This book is written by the Fiscal Analysis Department. You can download it freely in pdf format. This edition of Money Matters is a resource document containing terms and acronyms commonly used by and in legislative fiscal committees and in the discussion of the state budget and fiscal issues. The first section contains terms and abbreviations used in all fiscal committees and divisions. The other sections contain terms by budget categories and private accounts, organized by fiscal matters. This edition has new sections containing terms and acronyms on economic development, family and early childhood, and housing. Other sections are revised and updated to reflect changes in terminology, particularly the human services section. For more information, contact the Chief Fiscal Analyst or the fiscal analyst assigned to the respective Chamber fiscal division or committee. A directory of House Fiscal Analysis Department staff and their committee/division assignments for the 1998 legislative session appears on the next page.

The plan or authorization of income and expenses in a given period. State law (M.S. 16A.11 Subd.2) requires the Governor to present a balanced budget to the Legislature for consideration. The budget is presented in three parts:

  1. The Governor’s budget message, including a summary and the Governor’s recommendation on state fiscal policy,
  2. The detailed operating budget and
  3. The detailed capital budget.

Non-General Fund “off-budget” income and expenses, rollover funds, certain dedicated funds, intergovernmental income, and inter-fund transfers. “Within budget” Part of the General Fund.

Description:

Book Name A Glossary of Fiscal Terms & Acronyms
Author of Book Fiscal Analysis Department
   
Language English
Format PDF
Category Tax Law Books

Overview of  (Book name here)

According to Fiscal Analysis Department:
  • Appropriation S Authorization of the Legislative Assembly to spend money from the State treasury for the purposes established by law.
  • The Minnesota Constitution prohibits the payment of treasury money unless authorized by an appropriation. (See also permanent appropriation and direct appropriation.)
    Cap S Allocations Limits are established by law on spending in the biennium following the budget period under consideration (ie, budget “queues”). The caps allow spending projections to be lower than they would be under current law; that is, less than if current spending levels were projected forward.
  • Allocation Administratively established limits on the amount to be spent or taxed for a purpose authorized by law.
  • Agencies develop a spending plan based on allocations; money is then allocated for each expense. In the accounting system, allocations act as a control, prohibiting spending beyond established limits.
  • Annualization. The practice of adjusting expenditure totals to determine the annual costs of programs that were funded only part of the previous year. For example, the annualized cost of a program that costs $500,000 for six months of operation is $1,000,000.

Topics of this Edition

  1. General Terms and Acronyms
  2. Capital Investment Terms and Acronyms
  3. Education Terms and Acronyms
  4. K–12 Education Finance Terms and Acronyms
  5. Higher Education Terms
  6. Environment and Natural Resources Terms and Acronyms
  7. Health and Human Services Terms and Acronyms
  8. Human Services Terms
  9. MinnesotaCare Terms
  10. Judiciary Finance Terms and Acronyms
  11. State Government Finance Terms and Acronyms
  12. Tax Terms and Acronyms
  13. Transportation Terms and Acronyms.

 

 

A Glossary of Fiscal Terms & Acronyms Pdf Free

 

 

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