Citizens' Guide to the Metro Budget

Glossary

Capital Budget
A plan of proposed capital outlays and the means of financing them.
Capital Outlays
Expenditures for the acquisition of capital assets.
Capital Program
A plan for capital expenditures to be incurred each year over a fixed period of years to meet capital needs. It lists each project or other contemplated expenditure in which the government is to have a part and specifies the full resources estimated to be available to finance each projected expenditure.
Contingency Account
Funds set apart to provide for unforeseen expenditures or for anticipated purposes of uncertain amounts.
Continuation Budget
A budget at a level of funding required to maintain current service levels during the coming year.
Current Year
The fiscal year in progress