Page 267 - Grapevine FY22 Adopted Budget v2

Line-item budget – A budget format in which departmental outlays are grouped according to the
items that will be purchased.

Longevity - Annual monetary payments to qualified employees based on length of service.

MCL – Maximum Contaminant Level. The highest level of a contaminant that is allowed in
drinking water.

MGD – Million gallons per day.

Modified Accrual Basis - This method of accounting is a combination of cash and accrual
accounting since expenditures are immediately incurred as a liability while revenues are not
recorded until they are actually received or are "measurable" and "available for expenditure".
This type of accounting basis is conservative and is recommended as the standard for most
governmental funds.

Municipal - Of or pertaining to a city or its Government.

NCTCOG - North Central Texas Council of Governments

Non-Departmental – Accounts for expenditures for professional services and other general
government functions, which cannot be allocated to individual departments.

NTRA - National Therapeutic Recreation Association

NTU - Nepthalic Turbidity Units (translucent liquid indicator of suspended solids in
water).

Object Code - The standard citywide classification of the expenditures such as office supplies or
rental of equipment.

Objectives - Specific, measurable targets set in relation to goals.

Operating Funds - Resources derived from recurring revenue sources used to finance ongoing
operating expenditures.

Ordinance - An authoritative command or order. This term is used for laws adopted by a
municipality.

PARS – An acronym for Public Agency Retirement Services, which contracts with the City of
Grapevine to offer retirement benefits programs for part-time employees.

Per Capita Costs - The cost of service per person. Per capita costs in Grapevine are based upon
the City's population.

Performance Indicator - Specific quantitative and qualitative measure of work performed as an
objective of the department.

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