Page 274 - Saginaw FY20 Annual Budget

CONTRACTUAL SERVICES: The costs related to services performed for the City by individuals,
business or utilities.

COPS GRANT: The COPS I FAST PROGRAM GRANT and COPS II FAST PROGRAM GRANT are
grants funded by the Federal Government. They provide 75% the first year for salary and benefits for
the Patrol Officer. The contribution will reduce to 50% the second year and 25% the third year. The fourth
year, the City then pays 100% of the Patrol Officer's salary and benefits.

COST: The amount of money or other consideration exchanged for property or services. Costs may be
incurred even before money is paid; that is, as soon as liability is incurred. Ultimately, however, money
or other consideration must be given in exchange.

COURT SECURITY FEE: Fee collected by the court for convictions of misdemeanor offenses in the
Municipal Court. Funds to be used to finance items used for the purpose of providing security services
for the housing of the Municipal Court.

COURT TECHNOLOGY FEE: Fee collected by the court for convictions of misdemeanor offenses in the
Municipal Court. Funds to be used to finance the purchase of technological enhancements and service
and maintenance agreements for the Municipal Court.

CRIME CONTROL AND PREVENTION DISTRICT (CCPD): In 1989 the Legislature enacted the Crime
Control and Prevention District Act. This Act allows cities to establish a district and impose a local sales
tax to fund its programs. A majority of the voters must approve the creation of the district and adopt the
sales and use tax to fund the district at an election held specifically for that purpose.

CRIME TAX: The additional three-eighths cent sales tax that is collected for use by the Crime Control
and Prevention District.

CRIMINAL INVESTIGATIONS DIVISION (CID): Is responsible for investigating criminal offenses that
occur in the City of Saginaw.

CURRENT TAXES: Property taxes that are levied and due within one year.

DEBT SERVICE FUND: The fund used to record payment of long-term debt principal and interest.
Formerly called the Interest and Sinking Fund.

DEBT SERVICE REQUIREMENTS: The amount of revenues which must be provided for Debt Service
so that all principal and interest payments can be made in full as scheduled.

DEDICATED TAX: A tax levied to support a specific government program or purpose such as the sales
tax used to reduce property taxes.

DEFERRED COMPENSATION FUND: This fund is used to account for assets held for employees in
accordance with the provisions of Internal Revenue Code Section 457 (retirement funds for the
employees).

DEFENSIVE DRIVING: Defensive Driving is an educational classroom driver safety course that has
been approved by the State of Texas. It is sometimes used for dismissal of a citation or a discount on
automobile insurance.

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