REGULAR WORKPLACE - The location where a state employee or state official normally performs his/her work （excludes meeting and conference rooms）.
REIMBURSEMENT - （1） Repayments of amounts remitted on behalf of another party. （2） Interfund/Interagency transactions that constitute reimbursement to a fund/agency for expenditures/expenses initially made from it but that properly apply to another. These transactions are recorded as expenditures/expenses in the reimbursing fund/agency and as reductions of expenditures/expenses in the fund/agency reimbursed.
RELATED ORGANIZATION - An organization for which the state is not financially accountable even though the primary government appoints a voting majority of the organization＊s governing board.
RELOCATION AUTHORIZATION （A33） - A form used to authorize moving household goods of employees to a new official residence. The authorization may be for new employees and transferred employees.
REPLACEMENT COST - The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.
REQUEST FOR PROPOSAL （RFP） - A written solicitation document which identifies the agency＊s need or problem, and consultants are invited to submit proposals which outline their solution to the need or problem, their qualifications and experience to provide the services, and their costs or fees.
REQUEST FOR QUALIFICATIONS/QUOTATIONS （RFQQ） - A solicitation document in which the agency describes the services needed and invites consultants to provide their qualifications to perform the services and to specify their costs or fees.
REQUIRED SUPPLEMENTARY INFORMATION - Required supplementary information consists of schedules, statistical data, and other information that the GASB has determined are an essential part of financial reporting and should be presented with, but are not part of, the basic financial statement of a governmental entity.
RESERVED FUND BALANCE - Those portions of fund balance that are not appropriated for expenditure or that are legally segregated for a specific future use. Refer to FUND BALANCE.
RESTRICTED ASSETS - Assets whose use is subject to constraints that are either （a） externally imposed by creditors （such as through debt covenants）, grantors, contributors, or laws or regulations of other governments or （b） imposed by law through constitutional provisions or enabling legislation.
RESTRICTED NET ASSETS - One of the three components of net assets reported in government-wide and proprietary fund financial statements. Net assets should be restricted when constraints are placed on net asset use either: 1） externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or 2） imposed by law through constitutional provisions or enabling legislation.
RETAINAGE PAYABLE - A liability reflecting amounts due on construction contracts not paid pending final inspection of the project or the lapse of a specified period, or both. The unpaid amount is usually a stated percentage of the contract price. Refer to CONTRACTS PAYABLE.
RETIREMENT FUND - Refer to PENSION （AND OTHER EMPLOYEE BENEFIT） TRUST FUNDS.
REVENUE - In governmental fund type accounts, revenues are increases in net current assets and are recognized in the accounting period in which they become measurable and available. In proprietary fund and trust fund type accounts, revenues are increases in net total assets and are recognized in the period in which they are earned and become measurable.
REVENUE BONDS - Bonds whose principal and interest are secured by specific sources of revenue and do not involve a pledge of the full faith and credit of the state. Revenue bonds are payable from identified sources of revenue which are generally derived from the assets acquired or constructed with bond proceeds. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property.
REVENUE SOURCE CODE - The four character numeric code assigned by the Office of Financial Management to identify the origin, or originating categories, from which revenues/receipts are derived.
REVENUE SUB-SOURCE CODE - Optional coding assigned by the agency to identify particular items or item categories within a single major source of revenue source code.
REVOLVING FUND/ACCOUNT - （1） An internal service fund established to carry out a cycle of operations. The amounts expended from the fund are restored thereto from earnings from operations or by transfers from other funds, so that it is always intact. （2） An imprest account into which a fixed amount of money is placed for change-making purposes or minor disbursements. Refer to IMPREST ACCOUNT.
ROLL-UP FUND - A roll-up fund is a reporting entity. It is comprised of the various accounts that generally fall within the generic activity/nature of the roll-up fund＊s title.
SALVAGE VALUE - An estimate of the amount that will be realized at the end of the useful life of a depreciable asset.
SCHEDULES - Refer to SUPPORTING SCHEDULES.
SCIENTIFIC AMORTIZATION METHOD - Under the scientific amortization method, the total discount or premium is prorated to interim periods on the basis of a constant rate （as opposed to a constant dollar） to produce a level rate of yield.
SECURITIES - Bonds, notes, mortgages, or other forms of negotiable or nonnegotiable instruments.
SEGMENT - A segment is an identifiable activity within an enterprise fund that has one or more bonds or other debt instruments outstanding with a revenue stream pledged in support of that debt and an external party that requires a separate accounting of revenues, expenses, gains, losses, assets and liabilities.
SERIAL BONDS - Bonds for which the principal is repaid in periodic installments over the life of the issue
REIMBURSEMENT - （1） Repayments of amounts remitted on behalf of another party. （2） Interfund/Interagency transactions that constitute reimbursement to a fund/agency for expenditures/expenses initially made from it but that properly apply to another. These transactions are recorded as expenditures/expenses in the reimbursing fund/agency and as reductions of expenditures/expenses in the fund/agency reimbursed.
RELATED ORGANIZATION - An organization for which the state is not financially accountable even though the primary government appoints a voting majority of the organization＊s governing board.
RELOCATION AUTHORIZATION （A33） - A form used to authorize moving household goods of employees to a new official residence. The authorization may be for new employees and transferred employees.
REPLACEMENT COST - The amount of cash or other consideration that would be required today to obtain the same asset or its equivalent.
REQUEST FOR PROPOSAL （RFP） - A written solicitation document which identifies the agency＊s need or problem, and consultants are invited to submit proposals which outline their solution to the need or problem, their qualifications and experience to provide the services, and their costs or fees.
REQUEST FOR QUALIFICATIONS/QUOTATIONS （RFQQ） - A solicitation document in which the agency describes the services needed and invites consultants to provide their qualifications to perform the services and to specify their costs or fees.
REQUIRED SUPPLEMENTARY INFORMATION - Required supplementary information consists of schedules, statistical data, and other information that the GASB has determined are an essential part of financial reporting and should be presented with, but are not part of, the basic financial statement of a governmental entity.
RESERVED FUND BALANCE - Those portions of fund balance that are not appropriated for expenditure or that are legally segregated for a specific future use. Refer to FUND BALANCE.
RESTRICTED ASSETS - Assets whose use is subject to constraints that are either （a） externally imposed by creditors （such as through debt covenants）, grantors, contributors, or laws or regulations of other governments or （b） imposed by law through constitutional provisions or enabling legislation.
RESTRICTED NET ASSETS - One of the three components of net assets reported in government-wide and proprietary fund financial statements. Net assets should be restricted when constraints are placed on net asset use either: 1） externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or 2） imposed by law through constitutional provisions or enabling legislation.
RETAINAGE PAYABLE - A liability reflecting amounts due on construction contracts not paid pending final inspection of the project or the lapse of a specified period, or both. The unpaid amount is usually a stated percentage of the contract price. Refer to CONTRACTS PAYABLE.
RETIREMENT FUND - Refer to PENSION （AND OTHER EMPLOYEE BENEFIT） TRUST FUNDS.
REVENUE - In governmental fund type accounts, revenues are increases in net current assets and are recognized in the accounting period in which they become measurable and available. In proprietary fund and trust fund type accounts, revenues are increases in net total assets and are recognized in the period in which they are earned and become measurable.
REVENUE BONDS - Bonds whose principal and interest are secured by specific sources of revenue and do not involve a pledge of the full faith and credit of the state. Revenue bonds are payable from identified sources of revenue which are generally derived from the assets acquired or constructed with bond proceeds. In addition to a pledge of revenues, such bonds sometimes contain a mortgage on the enterprise fund's property.
REVENUE SOURCE CODE - The four character numeric code assigned by the Office of Financial Management to identify the origin, or originating categories, from which revenues/receipts are derived.
REVENUE SUB-SOURCE CODE - Optional coding assigned by the agency to identify particular items or item categories within a single major source of revenue source code.
REVOLVING FUND/ACCOUNT - （1） An internal service fund established to carry out a cycle of operations. The amounts expended from the fund are restored thereto from earnings from operations or by transfers from other funds, so that it is always intact. （2） An imprest account into which a fixed amount of money is placed for change-making purposes or minor disbursements. Refer to IMPREST ACCOUNT.
ROLL-UP FUND - A roll-up fund is a reporting entity. It is comprised of the various accounts that generally fall within the generic activity/nature of the roll-up fund＊s title.
SALVAGE VALUE - An estimate of the amount that will be realized at the end of the useful life of a depreciable asset.
SCHEDULES - Refer to SUPPORTING SCHEDULES.
SCIENTIFIC AMORTIZATION METHOD - Under the scientific amortization method, the total discount or premium is prorated to interim periods on the basis of a constant rate （as opposed to a constant dollar） to produce a level rate of yield.
SECURITIES - Bonds, notes, mortgages, or other forms of negotiable or nonnegotiable instruments.
SEGMENT - A segment is an identifiable activity within an enterprise fund that has one or more bonds or other debt instruments outstanding with a revenue stream pledged in support of that debt and an external party that requires a separate accounting of revenues, expenses, gains, losses, assets and liabilities.
SERIAL BONDS - Bonds for which the principal is repaid in periodic installments over the life of the issue