Open Georgia is a gateway for obtaining information and key documents about how the State of Georgia spends tax dollars and other revenues to provide services to Georgians. The information maintained on this site comes from various state agencies and is updated annually.

Glossary of Terms

Agency - each department, commission, authority, and agency of the executive branch of government and the Board of Regents of the University System of Georgia.

Agency Fund - contain monies collected by the State as an agent and disbursed to other governments, businesses or individuals.

BCR - Budgetary Compliance Report

BIB - Budget in Brief

CAFR - Comprehensive Annual Financial Report

Capital Projects Funds - funds established to account for the acquisition and construction of major capital facilities other than those financed by proprietary funds and trust funds.

Category - entry point for search criteria such as by vendor, organization or description.

Compilation - the accumulation of information from various sources.

Enterprise Funds - funds established to account for activities that are generally of a business nature where goods or services are sold to the general public or similar customer groups.

Expense - reimbursable costs such as travel, postage, telephone, etc. for services rendered by professionals.

Fee - payments for services performed by professional persons or firms with specialized skills and knowledge who are not employees of the State.

Fiscal Year - for State of Georgia agencies the fiscal year begins July 1st and ends June 30th.

FY - Fiscal Year

General Fund - the primary operating fund of the State. It accounts for all financial resources of the State except those required to be accounted for in another fund. The State general fund is primarily supported by tax revenue.

Internal Service Funds - funds established to account for goods and services provided to other State agencies or internal departments on a cost-reimbursement basis.

Professional Services Expenditures - payments for services and reimbursable costs performed by professional persons or firms with specialized skills and knowledge who are not employees of the State.

RESA - Regional Educational Service Agency

Salaries - payments of salaries and wages to employees of the State of Georgia and local boards of education.

Special Revenue Funds - funds established for specific purposes normally specified by State statutes, or in the case of federal grants, for purposes specified by the federal government. These funds are primarily supported by user fees or grants.

Travel Reimbursements - transportation, meals, hotel and other costs associated with employee travel.

Trust Funds - monies received, held, and disbursed by the State acting as a trustee, agent, or custodian.

Vendor - a company or individual which provides goods or services in exchange for payment. Vendor names are not unique therefore an entity with multiple locations may be displayed several times.