Ohio reports expenditures based on disbursements from the general fund. Oklahoma Revenue adjustments are for transfers to the rainy day fund and the cash-flow reserve fund. The biennial budget estimation for total expenditures is assumed to be 48 percent for the first year and 52 percent for the second year. The rainy day fund balance reflects the figures at the beginning of the fiscal year. The fund balance is also included in the total expenditures figure.
Expenditures reflect the total amounts appropriated.
Rhode Island Total resources are net of transfers to the budget reserve fund and include other financing uses. South Dakota Revenue adjustments include transfers from the budget reserve fund and obligated cash carried forward. Expenditure adjustments include transfers to the budget reserve fund and other funds. Also included in expenditures are future obligations against cash. Adjustments reflect education reform revenues that offset corresponding expenditures, both of which will be reflected in the newly created education fund in fiscal 1999.