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Appendices

BUDGET GLOSSARY (CONTINUED)

Reserve: An account used to indicate that a portion of fund equity is legally restricted for a specific purpose.

Revenue: Funds that the government receives as income. It includes such items as tax payments, fees from specific
services, receipts from other governments, fines and forfeitures, licenses and permits, and interest income.

Salary and Benefits Schedule (SBS): The table of salaries and associated benefits costs for all budgeted
positions citywide. This report is used largely to aid in the development of the City’s annual operating budget and is used also
for the purpose of Position Control.

Special Revenue Fund: A fund used to account for revenues legally earmarked for a particular purpose.

Street Maintenance Fund: Primarily support by ¼ cent sales tax first approved by the voters of Arlington in
September 2002. Other sources include a transfer from the General Fund.

Tax Rate: The amount of tax levied for each $100 of assessed valuation. The FY 2020 tax rate for the City of Arlington is
62.40¢.

TIRZ: Tax Increment Refinance Zone

TMRS: Texas Municipal Retirement System

UTA: The University of Texas at Arlington

Vacancies Report: Related to Position Control, this report allows the projection of budgeted dollar savings due to
unfilled positions citywide.

Water and Sewer Fund: Oversees the provision of drinking water and wastewater disposal services to resident
and businesses. Expenses are for functions such as Field Operation, Water Treatment, and Customer Service. The fund also
pays debt service, purchases water, and contributes to various capital reserves to avoid future debt issuance.

2020 Adopted Budget and Business Plan 292 City of Arlington, Texas