HomeMy WebLinkAbout15 Glossary & Index-compressed
FY2016 Annual Budget
GLOSSARY & INDEX
Safe Routes to School project 341
FY2016 Annual Budget
GLOSSARY & INDEX
Commonly Used Acronyms ..................... 343
Glossary ................................................... 344
Index ........................................................ 350
342
COMMONLY USED ACRONYMS
ALS .............................................. Advanced Life Support
AMR ....................................... Automatic Meter Reading
APPA ....................... American Public Power Association
ASE ................................. Automotive Service Excellence
BCP ........................................... Business Continuity Plan
BIA ........................................... Business Impact Analysis
BRA ............................................. Brazos River Authority
BRE .................................. Business Retention Expansion
CAD ......................................... Computer Aided Drafting
CAFR .................. Comprehensive Annual Finance Report
CAMPO ..........Capital Area Metro Planning Organization
CAPCOG ............... Capital Area Council of Governments
CCN ................. Certificates of Convenience & Necessity
CCU ...................................................... Cell Control Unit
CDBG ................. Community Development Block Grants
CIP ........................ Capital Improvement Plan (Program)
CIS ................................... Customer Information System
CSR ............................. Customer Service Representative
CTSUD ................... Chisholm Trail Special Utility District
DFIRM ................... Digitized Flood Insurance Rate Maps
EARZ ............................. Edwards Aquifer Recharge Zone
EAM ............................... Enterprise Asset Management
EPA ............................ Environmental Protection Agency
ERCOT ...................... Electric Reliability Council of Texas
ERT .................................. Encoder Receiver Transmitter
ESD ...................................... Emergency Services District
EST .............................................. Elevated Storage Tank
ETJ ....................................... Extra-territorial Jurisdiction
EVT ................................. Emergency Vehicle Technician
FAA ............................... Federal Aviation Administration
FBO ................................................ Fixed Base Operator
FEMA ............. Federal Emergency Management Agency
FERC ................. Federal Energy Regulatory Commission
FTE .................................................. Full Time Equivalent
GAAP .............Generally Accepted Accounting Principles
GASB .......... Governmental Accounting Standards Board
GCAT ..... Georgetown Communications and Technology
GEDCO ....... Georgetown Economic Development Corp.
GFOA ............. Government Finance Officers Association
GHS ......................................... Georgetown High School
GGAF ... General Government & Finance Advisory Board
GIS ................................ Geographic Information System
GISD ............... Georgetown Independent School District
GMC ............................ Georgetown Municipal Complex
GPS .........................................Global Positioning System
GTAB ......... Georgetown Transportation Advisory Board
GTEC ..Georgetown Transportation Enhancement Corp.
GUS .................................... Georgetown Utility Systems
HARC ....... Historical & Architectural Review Committee
HEB ................................................... H.E. Butt (Grocery)
HMAC ..................................... Hot Mix Asphalt Concrete
HOT ............................................... Hotel Occupancy Tax
HR ...................................................... Human Resources
HRIS ................... Human Resources Information System
HSUS .................... Humane Society of the United States
HVAC ...............Heating Ventilating and Air Conditioning
I & C .................................. Instrumentation and Control
IDR............................................... Interval Data Recorder
IOOF ........................ Independent Order of Odd Fellows
IRS ........................................... Internal Revenue Service
ISF ................................................. Internal Service Fund
ISO ........................................... Insurance Services Office
IT .............................................. Information Technology
IT-EOC ............ ..Information Tech. & Emerg. Ops Center
IVR ........................................ Interactive Voice Response
LCRA ............................. Lower Colorado River Authority
MRU ........................................ Maintenance Repair Unit
NIASE............. National Institute for Automotive Service
Excellence
NIGP ..... National Institute of Governmental Purchasing
OMS ................................. Outage Management System
OTP ..................................... Overall Transportation Plan
PAPI .......................... Precision Approach Path Indicator
PCI ........................................ Pavement Condition Index
PID ...................................... Public Improvement District
PMIS ......... Pavement Management Information System
RFP ................................................ Request for Proposal
RMS ................................. Records Management System
RSMP ......................... Regional Stormwater Master Plan
SAN ............................................. Storage Area Network
SCADA ........... Supervisory Control and Data Acquisition
SIP ........................ Service Improvement Program (fees)
SOP ............................................... Statement of Purpose
SRF ............................................... Special Revenue Fund
SUD ............................................... Special Utility District
TCA .................................. Texas Commission on the Arts
TCEQ ........ Texas Commission on Environmental Quality
TCLEOSE . Texas Commission of Law Enforcement Office
Standards and Education
TDS .............................................. Texas Disposal System
TEC ...................................... Texas Electric Cooperatives
TEEX ...................... Texas Engineering Extension Service
TLETS .............. Texas Law Enforcement Telecom System
TXDOT .................. Texas Department of Transportation
UDC ..................................... Unified Development Code
VIPS ................................... Volunteers in Police Services
VSC .............................................. Vehicle Service Center
WCAD ....................Williamson Central Appraisal District
WCHM .................. Williamson County Historical Society
WD ........................................................ Western District
WMD .......................... World Movement for Democracy
WWTP .............................. Wastewater Treatment Plant
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GLOSSARY
Accrual Accounting: A basis of accounting in which
revenues are recognized in the accounting period in which
they are earned, and expenses are recognized in the period
in which they are incurred.
Administrative Charges: The charges imposed upon a fund
for support services provided by another fund. For
example, the Accounting Department (Joint Services Fund)
provides services to the Electric Fund, therefore the Joint
Services Fund charges the Electric Fund for these services
based on reasonable allocation methods.
Adopted: Adopted, as used in fund summaries and
department and division summaries within the budget
document, represents the budget as approved by formal
action of the City Council which sets the spending limits for
the fiscal year.
Ad Valorem: In proportion to value. A basis for levy of
taxes on property.
Amended Budget: Includes the adopted budget for a fiscal
year, plus any budget amendments or budget transfers.
Annexed Property: Land previously outside the City limits
that becomes part of the City during a year through the
legal process of incorporation.
Appropriation: An authorization made by the City Council
through an approved budget which permits the City to
incur obligations and to make expenditures of resources.
Appropriations lapse at the end of the fiscal year.
As-Built Drawings: Revised plans submitted by a contractor
upon completion of a project to reflect the changes made
in specifications during the construction process. They
show all exact dimensions, geometry, & location of all
elements of the completed project.
Assessed Valuation: A valuation set upon real estate or
other property by the County Appraisal District to be used
as a basis for levying taxes.
Asset: Resources owned or held which have monetary
value.
Audit: A comprehensive review of the manner in which the
government's resources were actually utilized. A certified
public accountant issues an opinion over the presentation
of financial statements, tests the controls over the
safekeeping of assets and makes recommendations for
improvements where necessary.
Balance Sheet: A financial statement that discloses the
assets, liabilities, reserves and balances of a specific fund as
of a specific date.
Balanced Budget: A budget in which planned expenditures
can be met with current income form property tax, sales
tax, and other revenues.
Base Budget: The on-going expense for personnel,
operating services and the replacement of supplies and
equipment to maintain service levels. The base budget
does not include new programs or projects, which are
approved on an individual basis.
Basis of Accounting: Timing of recognition for financial
reporting purposes (when the effects of transactions or
events should be recognized in financial statements).
Benchmarking: Measures progress from a point in time and
is something that serves as a standard by which others may
be measured.
Bond: A written promise, generally under seal, to pay a
specified sum of money, called the face value, at a fixed
time in the future, called the date of maturity, and carrying
interest at a fixed rate, usually payable periodically. The
difference between a note and a bond is that the latter
usually runs for a longer period of time and requires
greater legal formality.
Budget: A plan of operation embodying an estimate of
proposed expenditures for a given period and the
proposed means of financing them. The City of
Georgetown’s budget is called the Annual Operating Plan.
Budget by Program/Function: A breakdown of the annual
budget that groups like expenditures by the type of
program or function. Interfund charges and Internal
Service fund premiums or leases are eliminated for
presentation purposes.
Budget Year: The fiscal year of the City which begins
October 1 and ends September 30.
Capital Budget: A plan of proposed capital outlays and the
means of financing them for the current fiscal period.
Capital or Capital Outlay: See the Capitalization Policy in this
Budget for a definition of this term.
Capital Expenditure: Funds spent for the acquisition of a
long-term asset.
Capital Improvement Program: The Capital Improvement
Program (CIP) is a comprehensive plan of capital
investment projects which identifies priorities as to need,
method of financing, and project costs and revenues that
will result during a five year period. The program is a guide
for identifying current and future fiscal year requirements
and becomes the basis for determining the annual capital
budget.
CIP or Capital Projects: A group of planned expenditures for
construction of large scale assets, such as a water line.
Significant maintenance projects, such as street overlay,
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are also considered capital projects, but are capitalized
only in the event they extend the life of the asset.
Capital Recovery Fees: Capital Recovery Fees, sometimes
called “impact fees”, are developer paid infrastructure fees
adopted under Chapter 395 of Texas Local Government
Code or as part of a development agreement.
Capital Replacement Fund: Vehicle which allows purchase
of operating capital items on a long-term basis through
budgeted annual payments and transfers during the fiscal
year. The City’s Fleet and Information Services Internal
Service Funds act as capital replacement funds.
Cash Accounting: A basis of accounting in which
transactions are recorded when cash is either received or
expended.
Century Plan: The City’s comprehensive plan that acts as a
cornerstone for the City’s present and future development
and reflects the aspirations of the citizens for their City and
describes an ongoing process by which Georgetown will
strive to enhance its quality of life. The Century Plan is
currently in effect until 2010 and contains the Policy Plan,
which contains the overriding policies and administrative
structure of the Plan and the Functional Plan elements,
which address specific elements is detail.
City Charter: The document that establishes the City as an
incorporated political subdivision (municipal government)
in accordance with the statutes of the State of Texas. The
charter provides the form, roles and powers of the
municipal government that is the City of Georgetown.
“Cloud”: General reference to highly optimized IT services
(software, servers, data) that are built and managed by
Cloud providers who sell use of these systems to
customers. The Cloud is accessed via Internet connections
to Cloud data centers.
Network Uptime: Percent of total time over a calendar
year that infrastructure devices are operating normally.
Computer Aided Drafting: The use of a computer system to
assist in the creation, modification or analysis of a design.
Conservation Rate: A stepped water rate, effective only
during the summer months for residential customers, to
encourage water conservation. All revenue generated
from these increased rates is put aside to be used for
future expansion of water treatment plants.
Contingency: A budgetary appropriation reserve set aside
for emergencies or unforeseen expenditures not otherwise
budgeted for. The primary contingency account requires
City Council approval for all expenditures.
Contingency Reserves: A portion of the budgeted ending
fund balance or working capital that is not available for
appropriation. The intent of the reserves are to provide
flexibility, should actual revenues fall short of budgeted
revenues and to provide adequate resources to implement
budgeted expenditures without regard to the actual cash
flow of
Coverage Ratio: A term defined by revenue bond indenture.
Refers to the ratio of net revenues of the electric, water and
wastewater systems, after all maintenance and operations
expenses are considered, to total debt service. The
minimum ratio required by the current bond indenture is
1.25. The City’s Fiscal Policy requires 1.5 times coverage.
Debt Margin: The difference between the maximum amount
of debt that is legally permitted and the amount of debt
outstanding subject to the limitation.
Debt Payments: Scheduled payments of principle and
interest on outstanding debt. The payments are often
referred to as “debt service”.
Debt Principle Reduction: The scheduled yearly payment that
reduces the amount of outstanding debt.
Debt Service: The City's obligation to pay principal and
interest on bonded debt.
A. Self-Supported Debt: Debt for which the City has
pledged a repayment source separate from its general
tax revenues (e.g. stormwater bonds repaid from
stormwater drainage fees.)
B. Tax Supported: Debt for which the City has pledged a
repayment from its property taxes.
Debt to Valuation Ratio: The amount of taxable debt
outstanding as a percentage of the taxable property
assessment. This is a common benchmark used to
determine the appropriateness of a city’s property tax
supported general obligation debt (including Certificates of
Obligation).
Dedicated Property Tax: The portion of property taxes that is
set aside for a specific use, such as street maintenance. The
City Council has dedicated five cents of the property tax rate
to street capital improvements.
Del E. Webb Corporation (Del Webb): see Sun City Texas.
Delinquent Taxes: Taxes that remain unpaid after the date
on which a penalty for nonpayment is attached. Property tax
statements are mailed out in October and become
delinquent if unpaid by January 31.
Department: A specific functional area within a City division.
Depreciation: The process of estimating and recording the
expired useful life of a fixed asset which is used to distribute
its cost over its revenue producing years.
Division: An administrative unit of the City having
management responsibility for a group of departments.
Effective Tax Rate: Texas law prescribes a formula for
calculating the effective tax rate for cities. The net effect of
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the formula is to produce a tax rate that goes down when
property values rise (and vice versa) to generate a rate that
produces approximately the same revenue as the year
before. The formula makes adjustments for additional
debt service, newly annexed property, and newly
constructed property. If the tax rate is raised by three
percent or more over the prior year's effective tax rate,
State law requires that special notices must be posted and
published. If the increase is more than 8%, the increase
above 8% is subject to a possible rollback election by the
voters.
Employee Benefits: For the purpose of budgeting, this term
refers to the City’s costs of health insurance, pension
contributions, social security contributions, workers’
compensation and unemployment insurance costs.
Encumbrance: Any commitment of funds against an
appropriation. It may be in the form of a purchase order or
a contract. Encumbrance accounting is formally integrated
into the accounting system for expenditure control
purposes. An encumbrance differs from an account
payable as follows: an account payable represents a legal
liability to pay and results from the goods and/or services
requested in a purchase order or contract having been
delivered to the City. Until such time as the goods and/or
services are delivered, the commitment is referred to as an
encumbrance.
Engineering Analysis: The application of scientific principles
& processes to reveal the properties & state of the system,
device, or mechanism under study.
Enterprise Asset Management: Computer software used for
the management of physical assets of an organization.
EAM software is designed to offer solutions to optimize the
lifecycle of assets as well as cost efficient solutions for the
construction, operations, maintenance, & replacement of
assets.
Enterprise Fund: A fund established to finance and account
for operations (1) that are financed and operated in a
manner similar to private business enterprises where the
intent of the governing body is that the costs (expenses,
including depreciation) of providing goods or services to
the general public on a continuing basis be financed or
recovered primarily through user charges; or (2) where the
governing body has decided that periodic determination of
revenues earned, expenses incurred, and/or net income is
appropriate for capital maintenance, public policy,
management control, accountability, or other purpose.
Executive Limitations: Specific boundaries stated as part of
the City’s governance model. The boundaries serve as the
limits within which staff must accomplish the goals and
objectives of the City.
Expenditures: If the accounts are kept on the accrual basis
this term designates total charges incurred, whether paid or
unpaid, including expenses, provision for retirement of debt
not reported as liability of the fund from which retired, and
capital outlays. If accounts are kept on the cash basis, the
term covers only actual disbursements for these purposes.
Encumbrances are not considered expenditures.
Expense: Charges incurred, whether paid or unpaid, for
operation, maintenance, and interest, and other charges
which are presumed to benefit the current fiscal period.
Legal provisions sometimes make it necessary to treat as
expense charges whose benefits extend over future periods.
Fiscal Year: An accounting period, typically twelve months,
to which the annual budget applies and at the end of which
a city determines its financial position and results of
operations. The City's fiscal year is October 1 through
September 30.
Fixed Assets: Assets of a long term character which are
intended to continue to be held or used, such as land,
buildings, machinery, furniture and other equipment.
Franchise fees: A fee that a government imposes to permit
the continuing use of public property and right of ways, such
as city utility poles, streets, etc.
Full Time Equivalent (FTE): A part-time position converted to
the decimal equivalent of a full-time position based on 2,080
hours per year, or a full value of one for a full-time position.
Functional Plan: Elements of the Century Plan which
describe 15 policy plan categories that detail the manner in
which the Policy Plan will be fulfilled. City Council has
adopted to date four Functional Plan elements: Economic
Development Strategic Plan, Development Plan, Parks and
Recreation Plan and Facilities and Services Plan. The
preparation and adoption of the Functional Plans, including
Land Use, Transpiration, Utilities, Environmental, Citizen
Participation, Housing, Health and Human Services, Historic
Preservation, Airport, Annexation, Urban Design and Capital
Improvements, are to be completed in subsequent years.
Fund: An independent fiscal and accounting entity with a
self-balancing set of accounts recording cash and/or other
resources, together with all related liabilities, obligations,
reserves, and equities which are segregated for the purpose
of carrying on in accordance with special regulations,
restrictions, or limitations.
Fund Balance: The excess of a fund's assets over its liabilities
and reserves.
Funding Source: Identifies the source of revenue to fund
appropriations.
General Fund: The fund that is available for any legal
authorized purpose and which is therefore used to account
for all revenues and all activities except those required to be
accounted for in another fund. Note: The General Fund is
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used to finance the ordinary operations of a governmental
unit.
Generally Accepted Accounting Principles (GAAP): The
uniform minimum standards and guidelines for financial
accounting and reporting. The primary authoritative body
on the application of GAAP to state and local governments
is the Governmental Accounting Standards Board (GASB).
General Obligation Debt: Tax supported bonded debt which
is backed by the full faith and credit of the City.
Geographic Information System (GIS): A computer system
used to collect, store, manipulate, analyze, & display spatial
or geographic data.
Georgetown Transportation Enhancement Corporation
(GTEC): This corporation was formed to promote economic
and community development within the City and the State
of Texas through the payment of costs for streets, roads,
drainage, and other related transportation system
improvements, including the payment of maintenance and
operating expenses associated with such authorized
projects.
Georgetown Utility Systems (GUS): Division within the City
of Georgetown’s organizational structure, responsible for
maintaining a positive working relationship with outside
organizations including the Texas Commission on
Environmental Quality (formerly the Texas Natural
Resources Conservation Commission) and the Texas
Department of Transportation. The Division also
coordinates contracts with the private sector and oversees
and coordinates the “Safe Place” children’s program.
Governmental Funds: Funds generally used to account for
tax-supported activities. There are five different types of
governmental funds: general, special revenue, debt
service, capital projects, and permanent funds.
Grant: A contribution by one governmental unit to another.
The contribution is usually made to aid in the support of a
specified function (for example, education), but it is
sometimes also for general purposes.
Home Rule City: A City in which Council is free to enact
legislation, adopt budgets, and determine policies, subject
only to the limitations imposed by the Texas Constitution
and City Charter.
Hotel Occupancy Tax (HOT): Hotel occupancy tax is imposed
on the rental of a room or space in a hotel costing $15 or
more each day. The tax applies not only to hotels and
motels, but also to bed and breakfasts, condominiums,
apartments and houses.
Impact Fees: Fees assessed to developers to help defray a
portion of the costs that naturally result from increased
development. By Texas law, these fees must be used for
capital acquisition or debt service relating to capital
projects.
Indicator: A benchmark used to measure performance or
workload or compare against a predetermined standard.
Infrastructure: Roads, bridges, curbs and gutters, streets,
sidewalks, drainage systems, lighting systems, water lines,
wastewater lines and other improvements that are installed
for the common good.
IT Infrastructure: All of the physical devices that make up the
City’s network and data center.
Interfund Transfer: A movement of cash between funds for
the purpose of return on investment or funding projects and
operations.
Internal Service Fund (ISF): A fund established to finance and
account for services and commodities furnished by a
designated department or agency to other departments or
agencies within a single governmental unit or to other
governmental units. Amounts expended by the fund are
restored thereto, either from operating earnings or by
transfers from other funds, so that the original fund capital
is kept intact.
ISF Premiums: Fees charged by one fund to other
departments based on replacement costs and usage costs
for vehicles, computers and buildings and administrative
fees charged to funds based on service needs.
Major Fund: Any fund that meets both of the following: (1)
total assets, liabilities, revenue or expenditures constitute at
least 10 percent of the corresponding total (assets,
liabilities, etc.) for all funds of that category or type and (2)
total assets, liabilities, revenues, or expenditures are at least
5 percent of the corresponding total for all governmental
and enterprise funds combined.
Modified Accrual Accounting: A basis of accounting in which
expenditures are accrued but revenues are accounted for
when it becomes measurable and available.
Operating Budget: This budget, associated with providing
on-going services to citizens, includes general expenditures
such as personal services, professional services,
maintenance costs, supplies and operating capital items.
Outage Management: A system used by electric distribution
operators to assist in the restoration of power by providing
information on the extent of outages, calculations for the
needed time & manpower to complete repairs, & prioritizing
& managing available resources.
Pavement Management Information Systems: An automated
system for storing, retrieving, analyzing & reporting
pavement condition information.
Personnel Expenditures: For the purpose of budgeting, this
term refers to all wages and related items: regular pay,
premium pay, longevity pay, social security, life insurance,
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retirement plan contributions, health insurance and
workers' compensation insurance.
Policy Plan: A part of the Century Plan that provides a
general background for the plan and sets the policies which
will guide the City’s actions until the year 2010.
Program: A group of related activities performed by one or
more organizational units for the purpose of accomplishing
a function for which the City is responsible.
Projected Actual: An estimate of year ending balances for
all accounts used for budgeting purposes.
Property Taxes: Used to describe all revenue received in a
period from current taxes and delinquent taxes. Property
taxes are levied on both real and personal property
according to the property's valuation and tax rate.
Proprietary Funds: Funds that focus on the determination
of operating income, changes in net position, financial
position, and cash flows. There are two types of Propriety
Funds: enterprise funds and internal service funds.
Public Improvement District (PID): An area where property
owners are charged a special levy to defray part or all of
the costs of specific improvements or services that are
presumed to be a general benefit to the public and of
special benefit to such properties.
Reservation - A balance of funds that are set aside by policy
for a specific purpose or to draw upon for emergencies (as
in contingency reservation).
Revenue: The yield of taxes and other monetary resources
that the City collects and receives into the treasury for
public use. For those revenues which are recorded on the
accrual basis, this term designates additions to assets
which (1) do not increase any liability; (2) do not represent
the recovery of an expenditure; (3) do not represent
contributions of fund capital in enterprise and internal
service funds. The same definition applies to those cases
where revenues are recorded on the modified accrual or
cash basis, except that additions would be partially or
entirely to cash.
Revenue Bonds: Bonds of the City which are supported by
the revenue generating capacity of the electric, water and
wastewater system.
Service Improvement Program (SIP) Fees: Charges paid, on a
per unit cost basis, by a developer for a portion of the cost
of infrastructure improvements such as fire protection,
road improvements, electric, wastewater and water system
improvements needed to service a development. Fees are
set as part of a Council approved development agreement.
Special Revenue Fund (SRF): A fund used to account for the
proceeds of specific revenue sources (other than special
assessments, expendable trusts, or for major capital
projects) that are legally restricted to expenditure for
specified purposes.
Special Utility District: A legally separate political subdivision
under Texas law to provide utility services.
Sun City Texas: Del E. Webb Corporation (Del Webb) broke
ground in May 1995 on a 9,500 home, 5,300 acre active
retirement community called Sun City Texas. The City’s
development agreement with Del Webb provides for fire
protection, wastewater, water and electric services, and
collector and arterial street improvements, as well as
annexation as each phase is started. The City is providing
the off-site improvements with the construction and
carrying costs offset by special impact fees, paid by Del
Webb, without cash shortfalls or increases in overall service
rates for water and wastewater. The scope of the project
was amended in 2003 to include only 5,000 units.
Surplus: The excess of the assets of a fund over its liabilities;
or if the fund has other resources and obligations; the
excess of resources over the obligations. The term should
not be used without a properly descriptive adjective unless
its meaning is apparent from the context. See also Fund
Balance.
Tax Base: The total value of all real, personal and mineral
property in the City as of January 1st of each year, as
certified by the County Appraisal Board. The tax base
represents net value after all exemptions.
Tax Levy: The resultant product when the tax rate per one
hundred dollars is multiplied by the tax base.
Tax Rate: Total tax rate is set by Council and is made up of
two components: debt service and operations rates. It is
the amount levied for each $100 of assessed valuation.
Tax Roll: The official list showing the amount of taxes levied
against each taxpayer or property.
Times Coverage Ratio: A calculation of the revenue available
divided by the combined debt payment requirement of the
utilities. This ratio is one indication of the City’s ability to
pay its revenue debt obligations.
Transfers In/Out: Amounts transferred from one fund to
another to assist in financing the services or programs for
the recipient fund.
Unencumbered Fund Balance: For budget purposes, the
unencumbered fund balance is the amount of undesignated
fund balance of a fund available for allocation.
Urban Design: The unique character of Georgetown formed
primarily by its man-made physical features.
User Charges: The payment of a fee for direct receipt of a
public service by the party benefiting from the service.
Virtualization: The conversion of physical application servers
and desktop computers to "software" based systems.
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Instead of having each server or desktop running on a
physical "box", virtualization allows many servers to run on
a few physical machines. The City of Georgetown runs
over 160 servers on five (5) physical boxes. Virtualization
provides extraordinary ROI.
Working Capital: For enterprise funds, the excess of current
assets over current liabilities. Working capital of a fund is
important because budgeted expenditures of the fund
must be provided for from cash receipts during the year
supplemented by working capital carried over from prior
years, if any.
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FY2016 Annual Budget
INDEX
Accounting ............................................................ 186
Advisory Boards & Commissions ........................... 333
Airport .................................................................. 139
Animal Services ....................................................... 98
Annual Budget Calendar of Events ......................... 30
Authorized General Obligation Debt ..................... 261
Budget Adoption and Management Process .......... 28
Budget Award ........................................................... 3
Captial Projects & Five-Year Plans ........................ 213
City Council Focus Areas 2016 ................................ 24
City Council ............................................................. 68
City Manager’s Office ............................................. 70
City Secretary’s Office ............................................. 72
Code Enforcement ................................................ 100
Commonly Used Acronyms ................................... 343
Community Profile .................................................. 15
Conservation ......................................................... 188
Contingency Reserve Requirements Worksheet .. 315
Convention & Visitors Bureau ............................... 156
Customer Care ...................................................... 190
Debt Management & Policy .................................. 251
Downtown & Community Services Admin .............. 74
Downtown & Community Svcs Division Summary .. 36
Economic Development ........................................ 192
Electric Admin ....................................................... 116
Electric Engineering .............................................. 118
Electric Fund Summary ......................................... 113
Electric System Operations ................................... 122
Electric Technical Services .................................... 124
Energy Services ..................................................... 116
Engineering Support ............................................. 194
Environmental Services........................................... 76
Facilities Maintenance .......................................... 167
Finance Administration ......................................... 196
Finance Administration Division Summary ............. 38
Fire Emergency Services ......................................... 78
Fire Services Division Summary .............................. 40
Fire Support Services .............................................. 80
Fiscal and Budgetary Policy ................................... 273
Five-Year Projections
Electric Service Fund.......................................... 134
General Fund ..................................................... 110
Water Services Fund .......................................... 134
Fleet Service Center ..............................................172
Fund Summaries
Airport Fund .......................................................139
Electric Service Fund ..........................................113
General Fund .......................................................65
Joint Services Fund .............................................185
Paramedic Fund .................................................158
Special Revenue Funds.......................................151
Stormwater Drainage Fund ................................144
Tourism Fund .....................................................156
Water Services Fund ..........................................126
General Debt Service (General Obligation Debt) ..........242
General Fund Summary ...........................................65
Georgetown’s Location ...........................................17
GEDCO Budget (reference only) ................................335
GTEC Budget (reference only)....................................338
Georgetown: Then and Now ...................................18
Georgetown Utility Systems Administration .........198
Georgetown Utility Systems Division Summary ......42
Glossary .................................................................344
Governmental Contracts .........................................82
Human Resources .................................................200
Information Technology ........................................176
Internal Service Premiums ....................................181
Inspection Services ..................................................84
Joint Services Fund Summary ................................185
Legal Department ..................................................202
Library .....................................................................86
Main Street ...........................................................204
Management Services Division Summary ...............34
Municipal Court .......................................................88
Ordinances
Administrative Divisions & Departments ...........330
Budget Adoption Ordinance ..............................323
Tax Rate Ordinance ............................................328
Organizational Chart ...............................................33
City Operations by Division/by Fund ....................52
City Operations by Fund .......................................51
Other Enterprise Funds .........................................137
Paramedic Program ...............................................158
350
FY2016 Annual Budget
Parks ....................................................................... 90
Personnel Summary by Division 2013-2016 ......... 304
Personnel Summary – FTE’s per Capita ................ 302
Personnel Summary – New Positions 2014/15 ..... 301
Planning .................................................................. 94
Police Administration ............................................. 96
Police Division Summary ......................................... 44
Police Operations ................................................. 102
Proposed Debt Issues ........................................... 260
Public Communications Department .................... 104
Purchasing ............................................................ 206
Recreation .............................................................. 92
Resource Management ........................................ 120
Reuse Irrigation .................................................... 132
Self-Insurance Fund .............................................. 180
Special Revenue Funds ......................................... 149
Statistical Information .......................................... 263
Stormwater Drainage ........................................... 144
Strategic Goals ........................................................ 23
Strategic Planning in Georgetown .......................... 21
Street Department ............................................... 106
Systems Engineering ............................................. 208
Tax Increment Reinvestment Zones (TIRZ’s) ........ 160
Transfers between Funds ..................................... 318
Transportation Administration ............................. 108
Transportation Services Division Summary ............ 46
Transmittal Letter ..................................................... 9
User’s Guide to the Budget ...................................... 6
Utility Debt Service ............................................... 258
Utility Service Funds ............................................. 111
Utility Revenue Bond Coverage ............................ 249
Utility Rate Schedules ........................................... 319
Water Services ...................................................... 128
Water Services Fund Summary ............................. 126
Wastewater .......................................................... 130
351
FY2016 Annual Budget
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352