Oklahoma Revenue adjustments are for a transfer to the rainy day fund and the cash-flow reserve fund. The beginning balance is estimated for the end of the fiscal year, based on biennial starting and ending points. 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 amount appropriated.
Rhode Island Total resources are net of transfers to the budget reserve fund and include other financing uses. Fiscal 1997 figures are actual and have been audited. 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.