Glossary

A.R.S. - Arizona Revised Statutes

Balanced Budget

Budgeting for Results

CAFR

Capital Projects Fund

Central Services Cost Allocation Plan

Debt Service Fund

Department

Fiscal Year (FY)

Full Time Equivalent (FTE)

Fund

Fund Balance/Equity

General Fund

Generally Accepted Accounting Principles (GAAP)

Governmental Funds

Governmental Accounting Standards Board (GASB)

Internal Charge

Internal Service Fund (ISF)

Managing for Results (MFR)

Object Code

Personal Services

Special Districts

Special Revenue Fund