§37-62  Definitions.  Unless otherwise
clear from the context, as used in this part:



"Agency" means any executive
department, independent commission, board, agency, authority, bureau, office,
or other establishment of the state government (except the legislature and the
judiciary), or any quasi-public institution which is supported in whole or in
part by state funds.



"Bond categories" means types of
bonds and includes general obligation bonds, reimbursable general obligation
bonds, and revenue bonds.



"Bond fund" means the fund used to
account for the proceeds of bond issues and expenditures therefrom.



"Bond receipts" means the proceeds
from the issuance of governmental bonds.



"Capital expenditures" means payments
to contractors and payments for other items related to the construction of a
capital improvement project.



"Capital investment costs" means
costs, beyond the research and development phase, associated with capital
improvements, including the acquisition and development of land, the design and
construction of new facilities, and the making of renovations or additions to
existing facilities.  Capital investment costs for a program are the sum of the
program's capital improvement project costs.



"Certificate of participation" means
any certificate evidencing a participation right or a proportionate interest in
any financing agreement or the right to receive proportionate payments from the
State or a state agency due under any financing agreement.



"Construction costs" means the costs
involved in building and landscaping capital facilities, including any
consultant or staff services required and built-in equipment.



"Cost categories" means the major
types of costs and includes research and development, capital investment, and
operating.



"Cost elements" means the major
subdivisions of a cost category.  The category "capital investment"
includes plan, land acquisition, design, construction, and equipment and
furnishing.  The categories "research and development" and "operating"
include personal services, current lease payments, other current expenses,
equipment, and motor vehicles.



"Crosswalk" means a reconciliation of
the program structure with the structure used for accounting and/or
appropriations.



"Debt service" means interest and
principal repayments on moneys borrowed.



"Departmental earnings" means the
amounts collected by governmental agencies for services provided and products
or property sold; rentals collected for use of public property; fees, fines,
forfeitures, and penalties assessed; and other related types of charges.



"Design costs" means the costs
related to the preparation of architectural drawings for capital improvements
through its various stages from schematic to final construction drawings.  It
does not include costs associated with the identification of needs, determining
alternative ways of meeting needs, and prescription of standards for capital
improvements.



"Effectiveness measure" means the
criterion for measuring the degree to which the objective sought is attained.



"Federal aid interstate" means funds
received from the federal government for the purpose of constructing the
interstate highway system in the State.



"Federal aid primary" means funds
received from the federal government for the purpose of constructing primary roadways.



"Federal aid secondary" means funds
received from the federal government for the purpose of constructing secondary
roadways.



"Federal aid urban" means funds
received from the federal government for the purpose of constructing roads in
urban areas.



"Federal receipts" means financial
aid received from the federal government.



"Financing agreement" means any lease
purchase agreement, installment sale agreement, loan agreement, line of credit,
or any other agreement to finance the improvement, use, or acquisition of real
or personal property that is or will be owned or operated by the State or any
agency or to refinance any such previously executed financing agreement
including certificates of participation relating thereto.



"Full cost" means the total cost of a
program, system or capability, including research and development costs,
capital investment costs, and operating costs.



"General fund" means the fund used to
account for all transactions which are not accounted for in another fund.



"General obligation bonds" means
bonds, notes, or other instruments of indebtedness for the payment of the
principal and interest of which the full faith and credit of the State are
pledged.



"General obligation reimbursable
bonds" means general obligation bonds issued for a public undertaking,
improvement, or system from which revenues, or user taxes, or a combination of
both, may be derived for the payment of the principal and interest as
reimbursement to the general fund and for which reimbursement is required by
law, and, in the case of general obligation bonds issued by the State for a
political subdivision, general obligation bonds for which the payment of the
principal and interest as reimbursement to the general fund is required by law
to be made from the revenue of the political subdivision.



"Inter-departmental transfers" means
funds which will be used by a program but will be appropriated to a different
program.



"Land acquisition costs" means the
costs of obtaining lands, including any consultant or staff services costs
attributable to that acquisition.



"Lease payments" means payments made
by the State or any agency under any financing agreement.



"Means of financing" means the
various sources from which funds are available and includes the general fund, special
fund, revolving fund, general obligation bonds, reimbursable general obligation
bonds, revenue bonds, federal aid interstate highway fund, federal aid primary
road fund, federal aid secondary road fund, federal aid urban fund, other
federal funds, private contributions, county funds, trust funds, and other
funds.



"Nonadd" means a program which is
listed with an objective or a program grouping, but the cost of which is not to
be included in the total cost of that objective or program grouping because it
is included in some other objective or program group.



"Nontax revenue sources" means
sources other than taxes from which revenues are produced and includes
departmental earnings of various kinds, reimbursements of principal on general
obligation bonds issued for state agencies and counties, federal receipts which
are restricted in their use to specified purposes, and other federal receipts.



"Objective" means a statement of the
end result, product, or condition desired, for the accomplishment of which a
course of action is to be taken.



"Operating costs" means recurring
costs of operating, supporting and maintaining authorized programs, including
costs for personnel salaries and wages, employee fringe benefits, lease
payments, supplies, materials, equipment, and motor vehicles.



"Phases of capital improvement
project" means land acquisition, design, construction, and occupancy.



"Plan costs" means the costs related
to preparation of general plan, functional plan, master plan, advance plan,
preliminary plan, including feasibility studies.



"Planning" means that process by
which government objectives are formulated; measures by which effectiveness in
attaining the objectives are identified; alternatives by which objectives may
be attained are determined; the full cost, effectiveness and benefit
implications of each alternative are determined; the assumptions, risks and
uncertainties of the future are clarified; and cost and effectiveness and
benefit tradeoffs of the alternatives are identified.



"Program" means a combination of
resources and activities designed to achieve an objective or objectives.



"Program size" means the magnitude of
a program, such as the number of persons serviced by the program, the amount of
a commodity, the time delays, the volume of service in relation to population
or area, etc.



"Program size indicator" means a
measure to indicate the magnitude of a program.



"Program structure" means a display
of programs which are grouped in accordance with the objectives to be achieved,
or the functions to be performed.



"Programming" means that process by
which government's long-range program and financial plans are scheduled for
implementation over a six-year period and which specifies what programs are to
be implemented, how they are to be implemented, when they are to be
implemented, and what the costs of such implementation are.



"Reimbursable general obligation
bonds" means general obligation bonds issued for a public undertaking,
improvement, or system from which revenues, or user taxes, or a combination of
both, may be derived for the payment of the principal and interest as
reimbursement to the general fund and for which reimbursement is required by
law, and, in the case of general obligation bonds issued by the State for a
political subdivision, general obligation bonds for which the payment of the
principal and interest as reimbursement to the general fund is required by law
to be made from the revenue of the political subdivision.



"Research and development costs"
means costs primarily associated with the development of a new program, system
or capability to the point where capital and/or operating costs are required to
introduce the program, system or capability into operational use.



"Resource categories" means types of
resources and includes tax revenues, departmental earnings, and federal
receipts.



"Revenue bonds" means all bonds
payable from the revenues, or user taxes, or any combination of both, of a
public undertaking, improvement, system, or loan program and any loan made
thereunder and secured as may be provided by law.



"Revolving fund" means a fund from
which is paid the cost of goods and services rendered or furnished to or by a
state agency and which is replenished through charges made for the goods or
services or through transfers from other accounts or funds.



"Special funds" means funds which are
dedicated or set aside by law for a specified object or purpose, but excluding
revolving funds and trust funds.



"Taxes" and "tax revenue
sources" mean each specific kind of tax.



"Tax revenues" means the amounts
collected from compulsory charges, in the form of taxes, levied by the State
for the purpose of financing services performed for the common public benefit.



"Trust fund" means a fund in which
designated persons or classes of persons have a vested beneficial interest or
equitable ownership, or which was created or established by a gift, grant,
contribution, devise or bequest that limits the use of the fund to designated
objects or purposes. [L 1970, c 185, §2; am L 1972, c 72, §1; am L 1974, c 159,
§3 and c 219, §1; am L 1978, c 117, §1; am L 1980, c 101, §1; am L 1996, c 119,
§3; am L 2001, c 200, §2]