Page 520 - NRH FY20 Approved Budget

GLOSSARY

OPERATING TRANSFERS: All inter-fund transfers other than residual equity transfers.

ORDINANCE: A formal legislative enactment by the governing body of a municipality. It is not in conflict with
any higher form of law, such as a state statute or constitutional provision, it has the full force and effect of law
within the boundaries of the municipality to which it applies.

PAYGO – Pay As You Go. Paying for capital projects out of current tax and grant revenues rather than issuing
debt to pay for them.

PER CAPITA COSTS: The cost of service per person. Per capita costs in North Richland Hills are based on a
60,500 estimated population provided by the North Central Texas Council of Governments.

PERFORMANCE MEASURES: Specific quantitative and qualitative measures of work performed as an
objective of the department.

PERMANENT STREET MAINTENANCE FUND: A Fund whereby all monies provide solely for the
maintenance and up keep of public streets, thoroughfares and public ways. Refer to Resolution No. 95-47,
approved August 28, 1995.

PROGRAM DESCRIPTION: Describes the nature of service delivery provided at this level of funding.

PROGRAM GOALS: Program goals describe the purpose or benefit the activity or department plans to provide
to the community and/or organizations it serves. Goals identify the end result the activity/department desires
to achieve with its planned activities, but goals are often ongoing and may not be achieved in one year.

PROGRAM MEASURES: Productivity measures should reflect how well a program is performing its activities
to meet the needs of the public and the organization. They should measure productivity, effectiveness,
efficiency or the impact of a service provided. While activity measures indicate “how much” activity the
department is performing, productivity measures identify “how well” the department/activity is performing.

PROGRAM OBJECTIVES: Program objectives are quantifiable steps toward accomplishing stated goals.
They should have a specific time frame or measurable achievement. Objectives should be able to be reached
or completed within the current fiscal year in most cases. Objectives are not required for every activity
performed, but should focus of the major steps necessary for achieving established goals.

PROPERTY TAXES: Used to describe all revenues received in a period from current taxes, delinquent taxes,
penalties and interest on 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 assets,
(or cost recovery), financial position, and cash flows. There are two different types of proprietary
funds: enterprise funds and internal service funds.

PUBLIC HEARING: The portions of open meetings held to present evidence and provide information on both
sides of an issue.

R-2 – Single Family Residential home platted prior to 01/01/1998. The R-2 district is intended to provide areas
for low density development of single-family detached dwelling units which are constructed at an approximate
density of 4.0 units per acre.

RESERVE: An account used to indicate that a portion of fund balance is restricted for a specific purpose. An
account used to earmark a portion of fund balance to indicate that it is not appropriate for expenditure. A

514