R

Reappropriation
The appropriation in any fiscal year of funds remaining unexpended at the end of the preceding fiscal year that are specifically appropriated in the succeeding fiscal year.  (See also Fund Balance Designated)

Receipts
A general term for cash received, which may either satisfy a receivable, be a conversion of another asset or a refund of a prior expenditure; it may also represent revenues earned or realized

Receivable
An anticipated sum of money that is treated as revenue because it has been earned and is due.  Such sums are available for expenditure by State agencies when properly authorized

Reference Key 
A columnar heading in the appropriation data section of each program budget which identifies a program classification to which a particular account relates

Regular Pay
Wages earned by an employee for working a predetermined number of hours or days in a week as dictated by the employee’s title.

Restoration Payments
Wages paid to an employee returning their regular pay to a previous level and not requiring an award or decision.

Retroactive Pay
Wages paid to an employee for a salary adjustment with a prior effective date.

Request Year
The fiscal year for which a budget request is made

Revenue Account
An account established for the purpose of recording the receipt of revenues from a specific source

Revenue Type
Identifies a broad category of revenue for reporting purposes.   It is an aggregation of revenue sources.

Revenue Fund
The fund associated with the revenue.  It is a fiscal entity established for the purpose of measuring or achieving specified objectives and activities.

Revenue Source
Classification that identifies the origin of the revenue.

Revenues
Funds received from taxes, fees or other sources that are treated as income to the state and are used to finance expenditures

Revolving Fund (Account)
A fund (or an account within any fund) established to finance (1) State activities of a business or commercial nature or (2) the operation of an intragovernmental service agency or enterprise that generates receipts (income) from the sale of commodities or services.  Such receipts are available for the continuing operation of the activity or enterprise