Title 45, Chapter 12, Section 71
As used in this part, the term:
(1) "Annual operating budget" means the operating budget for each
budget unit which details the appropriations passed by the General
Assembly for that budget unit.
(2) "Appropriation" means an authorization by the General Assembly
to a budget unit to expend, from public funds, a sum of money not
in excess of the sum specified, for the purposes specified in the
authorization and under the procedure described in this part.
(3) "Appropriation Act" means an Act of the General Assembly which
authorizes the expenditure of state money.
(4) "Budget" means the complete financial plan for the fiscal year
as proposed in the budget report and modified and adopted by
appropriation and revenue Acts.
(5) "Budget allotment" means a process of authorizing the
withdrawal of state funds from the treasury based on a
determination that the budget allotment request is consistent with
an approved work program.
(6) "Budget class" means one of the kinds of expenditures denoting
a class of service or commodities purchased or properties acquired
as specified in the classification of expenditures provided for in
this part for use in expenditure accounting, in the making of
budget estimates, and in the budget reports and budgets.
(7) "Budget estimate" means the statement with accompanying
explanations, as provided in this part, in which a budget unit
states its financial requirements and requests appropriations.
(8) "Budget message" means the required statement by the Governor
to the General Assembly after its convening which gives a summary
description of the Governor's proposed financial policies and
plans contained in the budget report, together with
recommendations for additional revenues, if any.
(9) "Budget report" means the recommendations of the Governor to
the General Assembly as to financial plans and expenditures to be
authorized, with the accompanying statements and explanations
provided for in this part.
(10) "Budget unit" means a department, institution, agency, or
other unit of organization for which separate appropriations are
(11) "Outcome measure" means quantitative and qualitative
indicators by which the performance of a program can be assessed
against adopted goals and objectives.
(12) "Strategic planning" means the process through which a
preferred future direction and organizational mission are
established and periodically updated in light of changing trends
and issues and goals, objectives, and strategies are adopted and
implemented to guide an organization toward that preferred future