Citizens' Guide to the Metro Budget

Glossary

Line of Business
Lines of business are groups of programs with a common purpose that produce key results for citizens.
Longevity
Annual monetary payments to qualified employees based on length of service.
Mayor's Recommended Budget
The budget recommended by the administration and submitted to the Council by March 25th.
Mission
The agency's mission is a clear, concise purpose for the entire agency, focusing on the broad yet distinct results that it will achieve for its customers.
Objectives
Specific statements of what the department plans to achieve during a fiscal year.
Operating Budget
Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing acquisitions, spending, and service delivery activities of a government are controlled. The use of annual operating budgets is required by the Charter (6.01).
Ordinance
A legal enactment of the Council, requiring three readings and mayoral approval to become law. When specifically applied to the budget, it defines estimated revenues and appropriations.
Overdraft
In budgeting, the amount by which expenditures and encumbrances exceed the current allotment to which they are chargeable.
Pay Plan
A schedule of classifications and their compensation patterns (assuming satisfactory performance) developed by the Metro Department of Human Resources or other valid body.
Performance Indicators
Specific quantitative and qualitative measures of work performed as an objective of the department. These may include measures of program achievement, demand for services, workload, efficiency, and effectiveness.
Personal Services
The cost of salaries, wages, longevity, shift differential, call pay, jury pay, overtime, and other special pay, but excluding fringe benefit costs.
Product
Products are countable deliverables that a customer receives from the agency. They things customers receive, not processes the agency does. “Circulating library books” is a process; a library book checked out is a product; “library book check-outs” measure what is delivered to customers.
Program
Programs are groups of products with a common purpose or result.
Property Tax
A general ad valorem tax levied on both Real and personal property according to the property's assessed valuation and the tax rate.