(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: (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.
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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 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 Guam 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 Guam government or Guam 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. (o) “Power” includes all expenses incurred for the use of electricity or liquid propane gas, propane or butane gas.
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(p) “Revenue” means all amounts received by a Guam 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 Guam 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. SOURCE: Added by P.L. 23-045:I:5 (Oct. 18, 1995). Repealed by P.L. 23-046:10 (Oct. 19, 1995). Repealed and reenacted by P.L. 24-059:I:4 (Sept. 12, 1997) as §§ 4120.1 and 4120.2. Renumbered by Compiler to § 4117 to maintain section number consistency within this chapter. Subsection (e) amended by P.L. 28-068:IV:80 (Sept. 30, 2005). Subsection (b)(1) amended by P.L. 28-150:V:11 (Sept. 30, 2006). Subsection (x) added by P.L. 31-126:8 (Sept. 30, 2011). 2026 NOTE: References to “Territorial” replaced with “Guam” pursuant to 1 GCA § 420. NOTE: P.L. 23-45:I:5 created 5 GCA §§ 4120, 4120.1 and 4120.2. These new codes gave definitions regarding the General Appropriation Act of 1996. In P.L. 23-046:10, the legislature uncodified §§ 4120 and 4120.1 but did not uncodify § 4120.2. In P.L. 23-046, the Legislature stated: Section 10. Non-codification of definitions which are not applicable. Since the definitions contained within [P.L. 23-045] are not complete, and the definition of “agency” does not apply to agencies which do not receive funding from the Legislature, it is not desired that these definitions be codified. Notwithstanding the language in P.L. 23-046, the legislature in P.L. 24-059 repealed and reenacted §§ 4120.1 and 4120.2 as herein provided. Sections 4120.1 and 4120.2 are combined here by Compiler as a single § 4117 to maintain numerical consistency with this chapter.