As used in this chapter:

1. (1) "Agency" means a unit of accounting, typically associated with a department, division, board, council, committee, institution, office, bureau, or other similar administrative unit of state government, that includes line items and programs.
2. (2) "Budget execution plan" means a proposal submitted by an administrative unit of state government to the Division of Finance enumerating expected revenues and authorized expenditures within line items and among programs.
3. (3) "Debt service" means the money that is required annually to cover the repayment of interest and principal on state debt.

4. (4)

   1. (a) "Dedicated credits" means collections by an agency that fund agency operations.

   2. (b) "Dedicated credits" includes:

      1. (i) assessments;
      2. (ii) sales of goods and materials;
      3. (iii) sales of services;
      4. (iv) permits, licenses, and other fees;
      5. (v) fines, penalties, and forfeitures; and
      6. (vi) rental revenue.

   3. (c) "Dedicated credits" does not include:

      1. (i) expendable receipts;
      2. (ii) revenues otherwise designated by law for deposit into another fund or account;
      3. (iii) federal revenues and the related pass through; or
      4. (iv) revenues that are not deposited in governmental funds.

5. (5)

   1. (a) "Expendable receipts" means collections by an agency for expenditures that are limited by a nonstate entity that provides the funds.

   2. (b) "Expendable receipts" includes:

      1. (i) grants;
      2. (ii) state matches for federal revenues paid by a nonstate entity; and
      3. (iii) rebates, including pharmacy rebates, that have similar restrictions on expenditures as the original program.

   3. (c) "Expendable receipts" does not include:

      1. (i) dedicated credits;
      2. (ii) revenues otherwise designated by law for deposit into another fund or account;
      3. (iii) federal revenues and the related pass through; or
      4. (iv) revenues that are not deposited into governmental funds.
6. (6) "Federal revenues" means collections by an agency from a federal source that are deposited into an account for expenditure by the agency.

7. (7) "Free revenue" includes:

   1. (a) collections that are required by law to be deposited in:

      1. (i) the General Fund;
      2. (ii) the Income Tax Fund;
      3. (iii) the Uniform School Fund; or
      4. (iv) the Transportation Fund;
   2. (b) collections that are not otherwise designated by law;
   3. (c) collections that are not externally restricted; and
   4. (d) collections that are not included in an approved budget execution plan.
8. (8) "Grant" means the same as that term is defined in Section 63J-7-101.

9. (9)

   1. (a) "Item of appropriation" means an authorization of expenditure contained in legislation that appropriates funds and includes the following:

      1. (i) the name of the agency and line item to which authorization is granted; and
      2. (ii) sources of finance from which authorization is granted and associated amounts authorized.

   2. (b) "Item of appropriation" also includes:

      1. (i) a schedule of programs;
      2. (ii) intent language;
      3. (iii) approved full-time equivalent employment;
      4. (iv) authorized capital outlay; and
      5. (v) other conditions of appropriation.
10. (10) "Line item" means a unit of accounting, typically representing an administrative unit of state government within an agency, that contains one or more programs.

11. (11) "Major revenue types" means:

    1. (a) free revenue;
    2. (b) federal revenue;
    3. (c) restricted revenue;
    4. (d) dedicated credits; and
    5. (e) expendable receipts.
12. (12) "Program" means a unit of accounting included on a schedule of programs within a line item used to track budget authorizations, collections, and expenditures on specific purposes or functions.

13. (13) "Restricted revenue" means collections that are:

    1. (a) deposited, by law, into a separate fund, subfund, or account; and
    2. (b) designated for a specific program or purpose.
14. (14) "Schedule of programs" means a list of programs and associated authorization amounts within an item of appropriation.

Amended by Chapter 456, 2022 General Session