Expenditures

The fiscal year is the accounting period for state government which begins on July 1 and ends on June 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2013 begins on July 1, 2012 and ends on June 30, 2013.

Expenditures are comprised of nine (9) categories that support the major operations of Rhode Island state government.

Filter Fiscal Year 2013 Expenditures by Agency

Data as of 5/1/2013

Expenditure Category Definitions

• Aid to Local Units of Government: This category includes payments made to governmental units with taxing authority. The assistance to local governments is designed to decrease both property tax reliance and education aid.
• Assistance and Grants: This category is comprised of payments to individuals and non-governmental agencies. Payments include Medicaid and other medical assistance, grants to environmental agencies, local law enforcement agencies, unemployment compensation, temporary disability and workers' compensation.
• Benefits: This category includes employee retirement, retirement health, medical, FICA taxes and other smaller costs such as assessed fringe benefits.
• Capital Purchases and Equipment: This category includes all direct payments for capital improvements made within the current fiscal year.
• Contracted Professional Services: This category includes management and consulting, design and engineering, clerical and temporary, information technology, training and education, and legal.
• Debt Service (Fixed Charges): This category includes all financed capital improvements which are reflected as debt service payments.
• Operating Supplies and Expenses: This category includes the day to day non personnel expenses of state government, including maintenance and non-fixed capital assets.
• Operating Transfers: This category includes transfers between different funds and to component units of government. Transfers to component units include transfers from the general fund to quasi-public agencies, such as transfer to the Economic Development Corporation.
• Salary/Wages: This category includes all salaries, such as overtime, deferred time and holiday pay.
• Definition of Benefits: Benefits for the Department of Administration includes expenditures for claims made for all health plans administered by the State.