Guam § 4117 - Definitions.

§ 4117. Definitions.

(a) Agency shall mean each and every line department of the

Executive Branch, each autonomous/semi-autonomous agency, public

corporation or instrumentality of the government of Guam, every

educational institution whether secondary or post secondary, the Judicial

Branch, the Public Defender Service Corporation, and every public entity

hereafter to be created by law which receives funding under the General

Appropriations Act of 1998 and 1999.

(b) Capital Outlay includes:

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(1) Equipment, such as loader trucks, tractors, trailers,

automobiles or other vehicles; machinery; reference books; filing

cabinets, typewriters, computers, microcomputers and printers,

facsimile machines, adding and calculating machines, other business

machines and office equipment; and tools, implements and

instruments which may be used continuously without material

change in physical condition and having a useful life of one (1) year

or longer and cost not less than Five Thousand Dollars ($5,000.00);

(2) repair, remodeling or alteration of a building or replacement

thereof and the replacement and renewal of plumbing, wiring and

air conditioning systems costing more than Fifteen Thousand

Dollars ($15,000.00);

(3) construction of an entirely new building, including the

materials and labor either supplied by an agency of the government

or supplied by contract; or

(4) non-structural improvements to buildings, the grading,

leveling, drainage and landscaping of land or the construction of

roadways, fences, ditches, or sanitary or storm sewers.

Capital Outlay does not include normal maintenance expenditures.

(c) Contingency means expenditure for unbudgeted items.

(d) Contractual Services include:

(1) services rendered or performed by businesses or other

government agencies or individuals other than expenses for

personnel services;

(2) current services or charges for rental of personal property,

insurance premiums (not employee benefits), dues, paid

subscriptions and other fixed charges; or

(3) telex and other forms of communication, except telephone

and facsimile.

(e) Equipment means items having a purchase price of Five

Thousand Dollars ($5,000.00) or less.

(f) Encumbrances means commitments related to unperformed

(executory) contracts for goods and services, which are generally

evidenced by outstanding purchase orders, contracts and inter-

departmental work requests. Encumbrances reported at year end are

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reported as a reservation of fund balance since they do not constitute

expenditures or liabilities.

(g) Expenditures means all amounts of money, other than refunds

authorized by law, paid out or encumbered for payment by a Territorial

agency other than for investment securities or as agent or trustee for

other governmental entities or private persons.

(h) Federal Funds means payments by the United States

Government to the Territorial government or Territorial agencies for

specific purposes or in lieu of taxes, including grants, reimbursements

and payments made in accordance with contracts, but does not include

payments pursuant to Section 30 of the Organic Act of Guam.

(i) Full Time Equivalency (FTE) means the equivalent of one (1)

permanent position continuously filled for two thousand eighty (2,080)

hours per year commencing October 1, 1997.

(j) General Fund means that Fund as defined by Title 5 Guam Code

Annotated § 21110.

(k) Match means direct cost sharing or in-kind General Fund

support required as a condition for acceptance for Federal funds.

(l) Office Space Rental means payment to an entity for rental of

office space and may include the cost of maintenance, power and other

utility expenses.

(m) Operating Expense means the individual and collective budget

categories of ‘Travel,’ ‘Contractual Services,’ ‘Supplies,’ ‘Equipment,’

‘Office Space Rental,’ ‘Utilities’ and ‘Miscellaneous.’

(n) Personnel Services includes:

(1) salaries and wages payable to persons employed by the

government;

(2) the government’s contributions to the Government of Guam

Retirement Fund and the employer’s contributions under the Federal

Insurance Contribution Act;

(3) the government’s contributions for health, dental and life

insurance plans; or

(4) overtime.

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(o) Power includes all expenses incurred for the use of electricity or

liquid propane gas, propane or butane gas.

(p) Revenue means all amounts received by a Territorial agency

from sources external to that agency, net of refunds and other correcting

transactions, other than from the issuance of debt liquidation of

investment, or as agent or trustee for other governmental agent, entities

or private persons.

(q) Special Fund means revenue available to Territorial agencies

from sources other than the General Fund and Federal funds.

(r) Supplies and Materials means materials which by their nature are

consumable, that have a useful lifetime of less than one (1) year, and

which, after use, undergo an impairment or a material change in physical

condition.

(s) Telephone includes all charges for telephone and cellular

telephone services.

(t) Toll Calls includes all charges for long distance telephone calls,

including, but not limited to, facsimile.

(u) Total Revenue is defined as General Fund Revenue plus School

Operations Fund Revenue.

(v) Travel and Transportation means off-island travel expenses and

local mileage reimbursement in accordance with the laws of Guam.

(w) Water/Sewer includes all expenses for the purchase of water and

all expenses for waste-water treatment.

(x) Continuing Appropriations include all unexpended and

unencumbered balance of appropriations available to support obligations

for a specified purpose or project, even when these obligations are

incurred beyond the budget year.