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

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

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

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

"Bond receipts" means the proceedsfrom the issuance of governmental bonds.

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

"Capital investment costs" meanscosts, beyond the research and development phase, associated with capitalimprovements, including the acquisition and development of land, the design andconstruction of new facilities, and the making of renovations or additions toexisting facilities.  Capital investment costs for a program are the sum of theprogram's capital improvement project costs.

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

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

"Cost categories" means the majortypes of costs and includes research and development, capital investment, andoperating.

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

"Crosswalk" means a reconciliation ofthe program structure with the structure used for accounting and/orappropriations.

"Debt service" means interest andprincipal repayments on moneys borrowed.

"Departmental earnings" means theamounts collected by governmental agencies for services provided and productsor 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 costsrelated to the preparation of architectural drawings for capital improvementsthrough its various stages from schematic to final construction drawings.  Itdoes not include costs associated with the identification of needs, determiningalternative ways of meeting needs, and prescription of standards for capitalimprovements.

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

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

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

"Federal aid secondary" means fundsreceived from the federal government for the purpose of constructing secondaryroadways.

"Federal aid urban" means fundsreceived from the federal government for the purpose of constructing roads inurban areas.

"Federal receipts" means financialaid received from the federal government.

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

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

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

"General obligation bonds" meansbonds, notes, or other instruments of indebtedness for the payment of theprincipal and interest of which the full faith and credit of the State arepledged.

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

"Inter-departmental transfers" meansfunds which will be used by a program but will be appropriated to a differentprogram.

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

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

"Means of financing" means thevarious sources from which funds are available and includes the general fund, specialfund, revolving fund, general obligation bonds, reimbursable general obligationbonds, revenue bonds, federal aid interstate highway fund, federal aid primaryroad fund, federal aid secondary road fund, federal aid urban fund, otherfederal funds, private contributions, county funds, trust funds, and otherfunds.

"Nonadd" means a program which islisted with an objective or a program grouping, but the cost of which is not tobe included in the total cost of that objective or program grouping because itis included in some other objective or program group.

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

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

"Operating costs" means recurringcosts of operating, supporting and maintaining authorized programs, includingcosts for personnel salaries and wages, employee fringe benefits, leasepayments, supplies, materials, equipment, and motor vehicles.

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

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

"Planning" means that process bywhich government objectives are formulated; measures by which effectiveness inattaining the objectives are identified; alternatives by which objectives maybe attained are determined; the full cost, effectiveness and benefitimplications of each alternative are determined; the assumptions, risks anduncertainties of the future are clarified; and cost and effectiveness andbenefit tradeoffs of the alternatives are identified.

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

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

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

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

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

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

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

"Resource categories" means types ofresources and includes tax revenues, departmental earnings, and federalreceipts.

"Revenue bonds" means all bondspayable from the revenues, or user taxes, or any combination of both, of apublic undertaking, improvement, system, or loan program and any loan madethereunder and secured as may be provided by law.

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

"Special funds" means funds which arededicated or set aside by law for a specified object or purpose, but excludingrevolving funds and trust funds.

"Taxes" and "tax revenuesources" mean each specific kind of tax.

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

"Trust fund" means a fund in whichdesignated persons or classes of persons have a vested beneficial interest orequitable ownership, or which was created or established by a gift, grant,contribution, devise or bequest that limits the use of the fund to designatedobjects 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]