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Definitions of Expenditure Categories

Bond Principal and Interest - Includes bond principal and interest payments and non-bond related interest payments.

Capital Acquisitions and Rentals - Includes purchased buildings, renovations, and equipment, land and land improvements; road and bridge construction and maintenance; rental and lease payments for land, vehicles and equipment; and rental payments for space in State and non-State owned buildings.

Contractual Services, Supplies and Materials - Includes Medicaid provider and other health related services; data processing services; utilities; food and beverages; fuel; postage; medical and laboratory supplies; office supplies; insurance and bonds; and clothing and textiles.

Information Technology - Includes payments made by agencies to the Department of Information Technology for information technology equipment and services.

Payments to Colleges and Universities - Includes payments made to universities, post secondary educational institutions and private colleges.

Payments to School Districts , Local Units and Others - Includes payments to school districts, local units of government including revenue sharing and other groups or individuals.

Salaries, Fringe Benefits and other Employee Costs - Includes state employees' salaries and wages, insurance, sick and annual leave, longevity, retirement and training costs.

Travel - Includes payments for state employee travel and relocation costs.


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