Page 509 - FY 2022-23 Proposed Budget

GLOSSARY

Revenue Bond: A bond that is payable from a specific source of revenue and to which an issuer’s taxing power or
general fund revenues are not pledged. Generally, no voter approval is required prior to issuance of such
obligations.

Revenue Outlook Book: Supplement to the budget that lists sources of General Fund revenue and includes graphs
and pertinent financial data and detail of departmental receipts by class and source for each operating
department.

Source of Funds: The section in the budget of each department or fund indicating whether it is financed from the
General Fund or special purpose funds.

Special Purpose Funds: Funds that account for proceeds of specific revenue sources that are legally restricted to
expenditure for specified purposes. The budget schedules for these funds are included in Section 3, which lists
the expenditure restrictions, revenue available, appropriations, and expenditures for three fiscal years.

Substitute Position Authority: A position not funded in the budget. Positions are temporary, usually a year or less,
and must be funded through departmental savings.

Table of Common Acronyms: Various budget books and documents include common acronyms to provide the
reader with account information. Each salary account line item has a separate acronym. Expense, equipment,
and special account line items have general acronyms.

Acronym Account Name
EQ Equipment
EX Expense
SAN Salaries, As Needed
SCP Salaries, Construction Projects
SG Salaries, General
SGR Salaries, Grant Reimbursed
SHH Salaries, Hiring Hall
SHHCP Salaries, Hiring Hall Construction Projects
SHHFB Hiring Hall Fringe Benefits
SHHFBCP Hiring Hall Fringe Benefits Construction Projects
SHHOT Salaries, Hiring Hall Overtime
SHHOTCP Salaries, Hiring Hall Overtime Construction Projects
SOFFCS Overtime Firefighter Constant Staffing
SOPOA Salaries, Police Accumulated Overtime
SOT Salaries, Overtime
SOTCP Salaries, Overtime Construction Projects
SOVS Overtime Variable Staffing
SP Special
SPOSK Unused Sick Time
SPROP Salaries Proprietary
SW Sworn Salaries
SWB Sworn Bonuses
SWOT Overtime--Sworn

Taxes: Compulsory charges levied by a government to finance services performed for the common benefit of
people. This term does not include specific charges made against particular individuals or property for current or
permanent benefit, such as special assessments.

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