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Budget Glossary

Accounting System

Active Position

Allocate

Allocation

Allot

Allotment

Allotment Period

Annual Budget

Appropriation

Authorized Positions

Budget

Budget Calendar

Budget Ordinance

Budgetary Basis of Accounting

Budgetary Fund

Business Unit

Capital Budget

Capital Outlays

Capital Program

Contingency Account

Continuation Budget

Current Year

Debt Service Fund

Deficit

Department

District

Encumbrances

Enterprise Fund

Estimated Revenue

Expenditures

FASTnet

Final Budget

Fiscal Year

Fringe Benefits (also Employee Benefits)

Full-Time Equivalent (FTE) - Business unit

Function

Fund

Fund Balance

General Fund

General Fund Reserve Fund or 4% Reserve Fund

General Services District (GSD)

Generally Accepted Accounting Principles or GAAP

Grant

Headcount

Internal Service Fund

Longevity

Mayor's Recommended Budget

Objectives

Operating Budget

Ordinance

Overdraft

Pay Plan

Performance Indicators

Personal Services

Property Tax

Reserve

Revenue

Revenue Object

Satellite Cities

Services Districts

Supplemental Appropriation

TCA

Transfer, Budget

Urban Services District (USD)

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