71 Pa. Stat. § 240.1
"Contingent commitment." An authorization made by proper authority for an agency to commit funds from an appropriation which has not yet been made by the General Assembly. It is contingent upon the eventual passage of an appropriation for the purpose. Neither goods or services can be delivered nor funds expended until such an appropriation has been made.
"Contracted repairs." All repairs to buildings, grounds, roads, fixed and movable equipment and furniture, excluding maintenance and repair work performed by State employes. Repairs are defined as costs which will restore the asset to that condition which will permit the effective use of the asset up to but not beyond its previously determined useful life.
"Economic development." Programs to maximize employment opportunities, economic growth and development of communities and the overall economic development of the Commonwealth through industrial development, employability development, community development, resource development, labor-management relations and job training.
"Emergency." A situation or circumstance that threatens the continued operation of government or the health, safety or lives of the citizens of the Commonwealth.
"Encumbrance." Obligation or commitment in the form of purchase orders, field purchase orders, contracts, grant agreements or other authorizing documents related to unperformed contracts for goods and services which are chargeable to an appropriation and for which a part of the appropriation is reserved.
"Fixed assets." Includes as machinery, equipment or furniture those articles which meet the following two general criteria:
Also included in this major category of expenditure are: livestock, game and poultry purchased primarily for farm stock, breeding or similar use, land acquisitions, acquisitions of buildings and structures, capital improvements to buildings and structures and nonstructural improvements.
"Grants and subsidies." Includes all payments made by the State to political subdivisions, individuals, institutions and organizations for which no direct services are rendered to the State. Also included are: awards, bounties and indemnities.
"Litigation." Any pending, proposed or current action or matter, including arbitration and audits, subject to appeal before a court of law or administrative adjudicative body, the decision of which body may be appealed to a court of law.
"Major categories of expenditure." Includes personnel services, operational expenses, fixed assets, grants and subsidies, debt service and fixed charges and nonexpense items.
"Operational expenses." Includes the cost of commodities, substances or manufactured articles which are used or consumed in current operation or processed in the construction or manufacture of articles. Also includes equipment, expendable tools and other articles not meeting the criteria for machinery and equipment set forth in the definition of "fixed assets." In addition, includes services performed by State or outside agencies which may include the use of equipment or the furnishing of commodities in connection with these services under express or implied contracts.
"Personnel services." The cost of salaries and wages, State share of payroll taxes and employe benefits paid to or on behalf of State officials and employes for services rendered and for State annuitants. Includes among other things, the State share of unemployment compensation, employe training and annual and sick leave payouts.
"Procurement document." A document authorizing delivery of specified items or the rendering of certain services and the incurrence of a charge for them. Includes purchase orders, field purchase orders, leases, contracts and other authorizing documents.
"Purchase requisition." A written or electronic request to the central purchasing agency for the purchase of specified items.
71 P.S. § 240.1