Capital Construction — This category includes funds budgeted for:
  1. Acquisition of or option to buy land and right-of-way and existing improvements therein, regardless of cost
  2. New buildings and structures not attached to or directly related to any existing structures, regardless of cost
  3. Projects whose estimated cost, including land, planning, furnishing, and equipping, is usually $50,000 or more, regardless of the construction involved, with a useful life of at least ten years
  4. Any addition or improvement that is $50,000 or more
Capital Project Funds
Account for financial resources for the acquisition, construction, or renovation of major capital facilities

Casino Control Fund
Accounts for fees from the issuance and annual renewal of casino licenses, work permit fees, and other license fees.  Appropriations are made to fund the operations of the Casino Control Commission and the Division of Gaming Enforcement

Casino Revenue Fund
Accounts for the taxes imposed on the casinos and other related activities.  Appropriations from this fund must be used for reductions in property taxes, utility charges and other specified expenses of eligible senior and disabled citizens

Categorical Grant
An amount allotted by the Federal government to the State to be allocated to a particular program area for a specific purpose or mandate of the Federal government

Chart of Accounts
A systematic structure for appropriating and recording accounting information pertaining to the financial activities of the Sate

Contingency AppropriationAn appropriation to provide for unforeseen expenditures or for anticipated expenditures of uncertain amounts

Compensation Method Identifies the basis by which an employee's regular pay will be calculated.