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AOB: Annual Operating Budget. Each agency’s financial
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G overnor ’ s O ffice
AOB Amendments: An agency’s proposed revisions to
the annual operating budget, which must be submitted
to OPB for approval.
Appropriations Bill: Legislation that authorizes expenditure
of state and federal funds during a given fiscal year.
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Audit: Year end validation that agencies have adhered
to the budget, as defined in the appropriations act,
generally accepted accounting principles, state policy
and law. Produced by Department of Audits.
BIB: Budget in Brief. A summary of the appropriations act as signed by the Governor.
CAFR: Comprehensive Annual Financial Report.
A publication of the State Accounting Office, detailing
the financial position of the state. Due by December 31st
each year.
Current Budget: The annual operating budget as amended
for July 1 – June 30.
Expenditure Analysis: Examination of agency expenditures
for the purpose of understanding the agency’s business,
monitoring budget compliance and assisting in planning.
Final Amendment: The last amendment submitted by an
agency to close out the fiscal year.
Forecast: A projection of outcome, expenditures and revenue
changes that will occur as the result of a proposed change to
a program and/or policy.
GSFIC Status Report: A financial summary of spending by
capital outlay project issued by the Georgia State Finance
and Investment Commission.
Fiscal Affairs Committee: A committee authorized to meet
at the request of the Governor when the General Assembly
is not in session in order to consider the transfer of funds
between programs.
Plans and Measures: Agency updates to their four-year
strategic plan, annual business plan and associated program
performance measures and targets.
Fiscal Note: A document signed by the state auditor and
the director of OPB explaining the fiscal impact of proposed
legislation.
Georgia Statistical Report: An overview of State demographics
and key measures by policy area. Content is published
annually in the Governor’s Budget Report and Georgia in
Perspective, supplemented by annual census projections.
Governor’s Budget: An extensive report that details the
Governor’s budget recommendation including the state
strategic plan, financial status, revenue, reserves and
agency budgets for the state. The Governor is required
to provide this document to the General Assembly by
the fifth day of the annual legislative session.
Governor’s Budget Bill: The Governor’s budget
summarized in the form of a recommended
appropriations bill.
Program Assessment: A review of a program by a budget
analyst that may include an analysis of program costs and
trends from a zero based budgeting perspective.
Program Evaluation: A comprehensive study of a program or policy issue. Program evaluations may include
cost benefit analyses, decision analyses, historical trend
analyses, benchmarking against similar programs in other
jurisdictions, or best practice assessments.
Turning the Curve Initiative: Analytical process created
by Mark Friedman, Fiscal Policy Studies Institute. This
outcome-focused approach begins with identifying a
population-related trend with significant financial or policy
implications. Next steps include specifying the underlying
causes of the baseline, identifying partners with a role to play,
articulating what works to “turn the curve”, then developing
an action plan with associated budget.
SAO: State Accounting Office
Site Visits: On-site trips to agency facilities,
work sites or offices for the purpose of
developing relationships and understanding
programs, service delivery and client needs.
Strategic Plan: The four-year outline of what the agency
or state intends to accomplish.
Strategic Planning Guidelines: Instructions issued by OPB
to agencies, specifying content and process for developing
and submitting their strategic plans.
Track Appropriations: The process by which OPB identifies and
comments on any changes to the budget by the House, Senate
or Conference Committee.
270 Washington Street SW
Atlanta, GA 30334
PH 404-656-3820
FX 404-656-3828
www.opb.state.ga.us