ActualsMonetary value to date related to expenses or revenues


Amount paid to employees as part of their salary package to pay out of pocket expenses incurred on behalf of the employer.


A list of all planned expenses and revenues.

Capital Reserves

The main idea behind a capital reserve fund is to set aside assets that are outside the usual operating budget, and can be used to offset expenses with projects that must be funded at least partially outside the operating budget. For example, a municipality may want to build a new city hall. If funds are not set aside in the budget to begin preparation for this activity, then the proceeds from a capital reserve may be withdrawn to manage the costs of preparing a tract of land for the new building.

Cash balance

An account balance that represents cash alone, as distinct from an account balance that includes money owed but as yet unpaid

CategoryThe classification of the government that contains the object in which the money is earned or spent.


Something pledged, especially an engagement by contract involving financial obligation.

Current Assets

A current asset is an asset  which is expected to be sold or otherwise used up in the near future, usually within one year, or one operating cycle whichever is longer. Typical current assets include cash, cash equivalents, accounts receivable, inventory, the portion of prepaid accounts which will be used within a year, and short-term investments.

Current Liabilities

A balance sheet item which equals the sum of all money owed by the government and due within one year. It is also called payables or current debt.
DistrictTimor-Leste administrative division. It's divided into thirteen administrative districts.
ExpenditureCash disbursements and liabilities incurred for the cost of goods delivered or services rendered


Government spending

Fiscal periodThe length of time for which the government summarizes and reports financial information
Fund sourceThe classification of the government that determines the origin of the earned and spent money

Government units

Government units are institutional units that carry out the functions of government as their primary activity. That is, they have legislative, judicial, or executive authority over other institutional units within a given area;they assume responsibility for the provision of goods and services to the community as a whole or to individual households on a nonmarket basis;they make transfer payments to redistribute income and wealth;and they finance their activities, directly or indirectly, mainly by means of taxes and other compulsory transfers from units in other sectors. All government units are members of the general government sector.


A governmental department presided over by a minister

National Parliament

Is a legislative body. While all parliaments are legislatures, not all legislatures are parliaments.

Non Tax Revenue

Government income not due to taxation

ObligationsObligations are amounts of orders placed, contracts awarded, services received, grants and subsidies payable, loan agreements, interagency agreements, and similar transactions corresponding to needs existing during a given period that will require payments during  the same or a future period and that comply with applicable laws and regulations.

Operational Expenses

Cash expenses paid by an organization in return for goods or services


Work performed by an employee or worker in excess of a basic workday (typically 8 hours a day, 5 days a week) as defined by Government rules, job contract, statute, or union (collective) agreement.


Governments acquire the resources to finance their expenditures through a number of different methods. This includes taxation, raising funds through the sale of their goods and services, and through borrowing.


Agreed-upon and regular payment for employment. A salary is commonly paid fortnightly or monthly.

Sub-ProgramThe classification of the government that determines the activities, programs and projects in which financial resources are spent or earned.

Tax Revenue

Government income from taxation


Movement of funds from one account to another

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