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

Account Description - describes the payment made. Account descriptions come from a variety of sources depending on the organization type. Each organization type has a specific chart of accounts.

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 the State of Georgia, entities fiscal year begins July 1st and ends June 30th.

Funding Source - Identifier to show from what funding source the payment was paid. The identifier will either be Federal or State/Other.

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.

Job Title Codes - for title codes under the Organizational Type of State Agencies, Boards, Authorities and Commissions the State Personnel Administration has provided further clarification as to several acronyms after the Title which are:

  • EL - Entry Level
  • WL - Working Level
  • AL - Advanced Level
  • SP - Supervisor
Obligations - an enforceable contract supporting the concept of mutual assent (i.e., An agreement between parties for the purchase of a specific product or service at a specified price and a stated time or range of time for delivery or completion.)

Organization - Each individual entity which may be one of the following: authority, department, commission, agency, regional education service agency, college, university, technical college, or local boards of education.

Organizational Type - Open Georgia displays the information in 5 different organizational types to group like entities. The 5 different organizational types are (1) State Agencies, Boards, Authorities and Commission (2) Units of the University System (3) Regional Educational Service Agencies (4) Technical Colleges and (5) Local Boards of Education.

Payments - disbursement of funds to vendors owed for goods purchased and/or services rendered during the fiscal year.

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.

SPLOST - special-purpose local-option sales tax. A sales tax imposed for educational purposes specifically for capital outlay projects and/or retirement of debt.

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.

User Fee - as defined by O.C.G.A 45-12-92, means voluntary or mandatory payments made in exchange for a government good or service provided specifically to the fee payer.  A revenue source meets this definition if the authorization for the fee explicitly or implicitly ties the fee to the activities of a specific program, such as a licensing fee charged by a regulatory program.