1199.1 For purposes of this chapter, the terms:
(a) "Agency" means an agency, office, department, board, commission, or independent agency or instrumentality of the District government.
(b) "Apportionment" means the division of an agency's appropriated budget authority by periods within a fiscal year.
(c) "Appropriation" means authority to spend funds appropriated by Congress and financed by District revenues.
(d) "Capital project" means the development, modernization, or replacement of facilities and infrastructure used for public purposes.
(e) "Disbursement" means the outflow or payment of cash, whether by check or electronic transfer of funds.
(f) "Employee" means an individual who performs a function of the District government, including a contract employee (excluding independent contractors), and who receives compensation for the performance of that function
(g) "Encumbrance" means an amount of funds committed for the payment of goods and services ordered but not yet received.
(h) "Expenditure" means a payment for goods or services received.
(i) "Full Time Equivalent (FTE)" means an employment indicator that translates the total number of hours worked in a year by all employees, including part-time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and .75 FTE equals 1,566 hours.
(j) "Fund" means a budgeting and accounting device used to establish accounts for separating revenues and their related obligations, and expenditures for one purpose from those revenues, obligations, and expenditures for other purposes.
(k) "Grant" means a contribution of assets (usually cash) by one government unit to another government unit or organization. Typically, these contributions are made to local governments from state and federal governments for specified purposes.
(l) "Manager" means an individual chosen or appointed to manage, direct, or administer some affairs of the agency, including the expenditure of funds.
(m) "Nonpersonal services" means a budget category that includes budget objects for reporting other than personnel-related expenditures. Nonpersonal services includes supplies, utilities, communications, and rent, other services and charges, subsidies and transfers, equipment rental, and debt service.
(n) "Object class" means a budgetary classification that breaks down the general budget categories of personal services and nonpersonal services into more specific types of expenditure, such as Fringe Benefits (Object Class 14) or Supplies (Object Class 20).
(o) "Obligations" means the amount of expenditure already made as well as the cost of commitments requiring future payments.
(p) "Operating budget" means the budget that encompasses the day-to-day District government activities. The operating budget includes employee salaries, supplies, and other non-personnel items related to current activities. The operating budget also includes debt services and overhead costs related to daily operations.
(q) "Personal services" means a budget category that includes budget objects for reporting personnel-related expenditures.
(r) "Program" means the highest level, for budgeting and expenditure control, within the agency that the District government uses for a specific purpose for appropriated budget authority. A program may consist of multiple activities, which combined achieve the stated purpose and goals.
(s) "Reprogramming" means a specific kind of authorized budget change to reallocate funds to or from an agency's budget, without a new appropriation.
(t) "Revenues" means the annual income or receipts of the District from taxes, charges, grants, and investments.
(u) "Spending plan" means an agency's projection by month of planned spending by object class, by fund.
SOURCE: Emergency and Proposed Rulemaking published at 51 DCR 7968 (August 13, 2004) [EXPIRED]; as amended by Final Rulemaking published at 54 DCR 4402 (May 11, 2007).