Personnel includes expenditures for salaries and wages, fringe benefits, consultant services, and workers' compensation costs. Aid to Local Units of Government consists of payments made to governmental units which provide services at the local level, and in most cases have taxing authority. Education Aid to local school districts is an example. Other Assistance, Grants and Benefits constitutes payments to individuals and agencies which are not governmental units. Drugs, medicine and nursing facilities for the medicaid programs, the pharmaceutical assistance program for the elderly, and cash assistance payments for Family Independence Program entitlements are a few examples.
Capital includes capital debt service and capital improvements.
While the debt service component of capital improvements is reflected in the operating budget, the majority of capital improvements are found in the Capital Budget . Debt service includes payments on short term tax anticipation notes, long term general obligation bonds, Rhode Island Public Building Authority lease payments, certificates of participation payments for the Intake Service Center, Attorney General's administrative office, and Shepard's building and lease payments to the Convention Center Authority. State Employees . A major part of the state operations category of expenditures is salary and wage payments to employees. Public service in state government is divided into the classified service, unclassified service and non-classified service.