Oregon Total expenditures are based on the biennial budget, prorated 48 percent the first year and 52 percent the second year. One expenditure adjustment is made for the legislative transfer of general fund from the prior biennium. The appropriated fund balance is also included in total expenditures. Expenditures reflect total the amounts appropriated. The general fund reflects general revenue receipts and expenditures only.
Total revenues are net transfers to the budget reserve fund.
South Dakota Revenue adjustments include transfers from the budget reserve fund obligated cash carried forward. Expenditure adjustments include transfers to the budget reserve fund, property tax relocation fund, and other funds. Also included in expenditures are future obligations against cash. Revenue adjustments are interfund transfers from the budget reserve account, the legislative royalty impact account, and the statutory reserve account.