Glossary of Terms


This glossary endeavors to provide definitions for all of the specialized terminology that may be used by the Portal, as used by the State of Arizona. It strives to be complete, accurate, usable and understandable.


The State of Arizona Accounting Manual provides additional definitions as they relate to governmental accounting, as practiced by the State of Arizona.


Please email any suggestions, additions, corrections, modifications and requests for clarifications to openbooks@azdoa.gov

Glossary of Terms

AFIS: Arizona Financial Information System. The State of Arizona’s statewide, automated accounting system. The official record of State financial transactions.


Agency: Any department, authority, board, commission, council, administration, court, registrar, office, institution, or other entity in the Executive, Legislative, or Judicial Branch of Arizona Government. An agency name is referred to as an Organization Name in the Portal.


A.R.S.: Arizona Revised Statutes. The Arizona Revised Statutes are the statutory laws of the State of Arizona passed by the Legislature and signed into law by the Governor.


Cabinet Name: Describes the Function of Government that the revenue or expenditure falls within. The functions of government categories typically are general government, inspection and regulation, health and welfare, protection and safety, education, transportation and natural resources.


Category Name: A brief description used to identify, categorize and group governmental revenue or expenditures represented in a hierarchical structure.


Contract Name: A brief description of the goods and/or services provided in the contract.


Contract Number: A unique sequence of letters and numbers identifying an agreement allotted to a supplier in which goods or services will be provided to the entity.


Entity Name: Describes each of the units within a specified level of government. For example, Arizona is an entity under the State level of government.


Fiscal Month: Represents a single month within a fiscal year. The State of Arizona government operates on a fiscal month that begins on July 1 and ends on the following June 30.


Fiscal Year: A 12 month period of time to which the annual budget applies. The State of Arizona government operates on a fiscal year that begins on July 1 and ends on the following June 30.


Fund Name: The hierarchical structure used to track the accounting entity’s resources and the claims against those resources.


Organization Name: Any department, authority, board, commission, council, administration, court, registrar, office, institution, or other entity in the Executive, Legislative, or Judicial Branch of Arizona Government (also see Agency).


Payee/Customer/Vendor Name: The name of the business or individual paid.


Payment Method: Describes the disbursement type.


Posting Date: The recorded date of the transaction in the entity’s accounting system.


Transaction Date: The date the transaction occurred.


Transaction Description: Describes the nature of the transaction.


Transaction ID: A string of letters and numbers used to identify a transaction in the entity's accounting system.


Transaction Reference ID: A string of letters and numbers used to identify a reference transaction in the entity's accounting system.


Transaction Type: A code assigned that identifies the type of transaction. Revenue (RV) is the receipts from taxes, grants and other sources. Expense (EX) is a cost or charge, a cause or occasion of spending.