GLOSSARY OF
COMMON ACRONYMS USED/HEARD AT FINANCE
AAB
Approved as Budgeted
AB
Assembly Bill
ACA
Assembly Constitutional Amendment
ACR
Assembly Concurrent Resolution
ADA
Americans with Disabilities Act
ADA Average Daily
Attendance
AE
positions
Administratively-established positions
AFBA
Assistant Finance Budget Analyst
AG
Attorney General
AJR
Assembly Joint Resolution
A
pages
Another term used for the Governor’s Budget Summary document
APBJ
Alternative Procurement Business Justification (for IT
projects)
APBM
Assistant Program Budget Manager
APM
Administrative Procedures Manual, DOF’s
ARF
Architectural Revolving Fund
AWRTFY
Available Without regard to fiscal year (“continuous
appropriation”)
BA
Budget Act
BAG Budget Analyst Guide
(the public version of FAITH)
BBL Budget Bill
Language
BCP Budget Change
Proposal
BF Bond
Funds
BL
Budget Letter
BOC Board of Control (prior
name of the Victims Compensation & Government Claims
Board)
BOS Budget Operations
Support, DOF’s
BPS Budget Preparation
System (Schedule 10s)
BR
Budget Revision
BSA Bureau of State
Audits
BTH
Business, Transportation and Housing Unit, DOF’s
BUDDS/PE
Budget Decision Support System/Planning Estimate
BY
Budget Year
CALSTARS
California State Accounting and Reporting System
CAPOFF
Capitol Office
CEA Career Executive
Assignment
CB
Change Book
CBS Change Book
System
CCR
California Code of Regulations
CFR Code of Federal
Regulations
Ch.
Chapter
CMIA Cash Management Improvement
Act
CO Capital
Outlay
C/O
Carryover (of an appropriation balance)
COBCP
Capital Outlay Budget
Change Proposal
COLA Cost of Living
Adjustment
COR/GEN
Corrections, General Government Unit, DOF’s
CPB
Continuity Plan for Business
CS
Control Section (of Budget Act)
CY
Current Year
DGS
Department of General Services
DOF
Department of Finance (Finance)
DPA
Department of Personnel Administration
DRU
Demographic Research Unit, DOF’s
EBR Enrolled Bill
Report
ECP
Enrollment, Caseload, and Population
EO
Executive Order
ER
Economic Research Unit, DOF’s
ESU
Education System’s Unit, DOF’s
FAITH Finance Analyst Internal Training
Handbook (an on-line manual for Finance staff only)
FBS Final Budget
Summary (published by DOF)
FCB Final Change Book
(published by DOF)
FCC Finance
Conversion Code
FCS Fund Condition
Statement (fiscal statement in the Governor’s Budget)
FF
Federal Funds
FFY Federal Fiscal
Year
FL
Finance Letter
FM Finance
Memo
FO
Financial Operations Unit, DOF’s
FPE Finance Program
Evaluator
FR
Financial Research Unit, DOF’s
FSCU Fiscal Systems Consulting Unit,
DOF’s
FSR
Feasibility Study Report (for IT projects)
FY
Fiscal Year
GAAP
Generally Accepted Accounting Principles
GB
Governor's Budget
GC
Government Code, California
GF
General Fund
GFU General Fund
Update
GO
Bonds
General Obligation Bonds
HHS Health and Human
Services Unit, DOF’s
IR
Investable Resources Unit, DOF’s
ICBS
Integrated Continuous Budget System
IT
Information Technology
JLBC Joint Legislative Budget
Committee
LA Local
Assistance
LAO
Legislative Analyst's Office
LCB
Legislative Counsel Bureau
LIS
Legislative Information System (a DOF system)
LT
Limited Term
MCO Minor Capital
Outlay
MM
Management Memo
MR May
Revision
MSA Merit Salary
Adjustment
NASBO
National Association of State Budget Officers
NGCF Non-Governmental Cost
Fund
OE&E
Operating Expenses and Equipment
ORF Office Revolving
Fund
OSAE Office of State Audits and
Evaluations, DOF’s
OSP Office of State
Publishing
OST Out-of-State
Travel
P98
Proposition 98
PBM
Program Budget Manager
PCA
Program Cost Accounting
PE
Planning Estimate
PFA Plan of Financial
Adjustment
PIER Post Implementation
Evaluation Report (for IT projects)
PIT
Personal Income Tax
PMIA Pooled Money Investment
Account
PMIB Pooled Money Investment
Board
PORC Projects of Regional
Concern
PRU
Performance Review Unit, DOF’s
PWB Public Works
Board
PY Past
Year
PY
Personnel year
RANs
Revenue Anticipated Notes
RAWs
Revenue Anticipated Warrants
RECO
Resources/Capital Outlay Unit, DOF’s
Regs
Regulations
RFP Request for
Proposal
RWA
Reconciliation with Appropriations (fiscal statement display in
Governor’s Budget)
SAL State
Appropriation Limit
SAM State Administrative
Manual
SB
Senate Bill
SBFR Senate Budget and Fiscal Review
Committee
SBO
Summary by Object (fiscal statement display in Governor’s
Budget)
SCA Senate Constitutional
Amendment
SCR Senate Concurrent
Resolution
SCO State Controller’s
Office
SF
Special Fund
SFEU Special Fund for Economic
Uncertainties
SMIF Surplus Money Investment
Fund
SO State
Operations
SPB State Personnel
Board
SPR Special Project Report
(for IT projects)
SPR
Summary of Program Requirements (fiscal statement display in Governor’s
Budget)
SRL
Supplemental Reporting Language
STO State Treasurer’s
Office
S&W Salary and
Wages
SWCAP
Statewide Cost Allocation Plan
10s
Schedule 10s - Supplementary Schedule of Appropriations
10Rs
Supplementary Schedule of Revenues, Transfers and
Loans
TB
Trailer Bill
TBL Trailer Bill
language
TIRU
Technology Investment Review Unit, DOF’s
UCM Uniform Codes
Manual
YOA Year of
appropriation
YOB Year of
budget
YOC Year of
completion
(Rev. July 2002)
(ADM/Training Office)
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