(actual dollars)*: Total expenditures for the year by fund type See file on definitions of fund type Fund types data provided include: State; Designated; Auxiliary; Sponsored, Federal; Sponsored, Other; Restricted (other than Sponsored); Plant; and Agency Note that most units will not have Plant or Agency funds
Charges incurred, whether paid or unpaid, that are presumed to benefit the current fiscal year For elementary and secondary schools, these include all charges for current outlays plus capital outlays and interest on school debt For institutions of higher education, these include current outlays plus capital outlays For government, these include charges net of recoveries and other correcting transactions other than for retirement of debt, investment in securities, or extension of credit Government expenditures include only external transactions, such as the provision of perquisites or other payments in kind Aggregates for groups of governments exclude intergovernmental transactions
the sum of benefit payments and operating expenses (Social Security System)
Payments against appropriations that reduce the cash balance after legal requirements have been met A fiscal year's expenditures are payments actually made in that fiscal year, regardless of the state fiscal year in which the appropriations were reserved or encumbered for such payments
Expenditures are recorded when liabilities are incurred pursuant to authority given in an appropriation The term designates the cost of goods delivered or services rendered, whether paid or unpaid, including current items, provision for interest and debt retirement, and capital outlays Used for governmental and similar trust funds of governmental units and for colleges and universities using the AICPA Audit Guide or GASB standards
The actual spending of money as distinguished from the appropriation of funds The disbursing officers of the administration make expenditures; only Congress makes appropriations The two are rarely identical in any fiscal year In addition to some current budget authority, expenditures may represent budget authority made available during earlier years
Decreases in net financial resources under the current financial resources measurement focus not properly classified as other financing uses
Disbursements and payables for services rendered and goods received including authorized encumbrances for a specified period of appropriations
Amounts disbursed for all purposes Accounts kept on an accrual basis include all charges whether or not cash has been paid out Accounts kept on a cash basis include only actual cash disbursements
Expenditures consist of the transaction costs, including excise and sales taxes, of goods and services acquired during the interview or recordkeeping period Expenditure estimates include expenditures for gifts, but exclude purchases or portions of purchases directly assignable to business purposes Also excluded are periodic credit or installment payments on goods or services already acquired The full cost of each purchase is recorded even though full payment may not have been made at the date of purchase Expenditure categories include: Food, alcoholic beverages, housing, apparel and services, transportation, health care, entertainment, personal care products and services, reading, education, tobacco products and smoking supplies, miscellaneous, cash contributions, and personal insurance and pensions