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Glossary

AFY
acronym for Accounting Fiscal Year- the GAAP basis fiscal year for which the transaction is posted and financial statements are prepared (October 1- September 30).

Agency
board, bureau, commission, department, office, or other administrative unit of the state. Open.Alabama.gov data includes only agencies that pay their bills through the Comptroller out of the State Treasury.

BFY
acronym for Budget Fiscal Year- the budget basis fiscal year for which the transaction is posted. Budget fiscal year corresponds to the legislatively adopted annual budget for a given year.

Branch
form of government as it relates to each agency. It can be legislative, executive, or judicial.

Category
Chart of Accounts - type of expenditure, also referred to as the object of expenditure.

Contract#
Contract number.

CR
acronym for Cash Receipt.

Expenditures
amounts disbursed as recorded in the State’s Central Accounting System.

Fund
a legal entity with a self balancing set of accounts. The most common for Alabama is the Education Trust Fund and the General Fund.

Journal entry- no payee
transactions had no payee on them. Usually corrections of original payments or recording of payments made in mass.

JV
acronym for Journal Voucher.

Negative number
e.g. ($125.00) - represents a refund, reimbursement, or correction of a disbursement.

Payee
any business, individual, government, corporation, agency or other entity that receives payment from the State of Alabama.

Payment Fiscal Year
The fiscal year in which the payment or disbursement was entered into the State’s Central Accounting System (October 1- September 30).

PO#
acronym for Purchase Order number.

PV
acronym for Payment Voucher.

Subcategory
Chart of Accounts - also referred as sub object, a detailed classification of an expenditure category.

Thirteenth Accounting Period
period of October and November used for financial accruals for the previous accounting year.

Transaction number
a combination of numbers and letters identifying a transaction in the State’s Central Accounting System.

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