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ADOPTED | BUDGET

OPERATING BUDGET: A financial plan outlining estimated revenues and expenditures and other
information for a specified period (usually a fiscal year). The "proposed budget" is the financial
plan presented by the City Manager for consideration by the City Council, and the "adopted
budget" is the financial plan ultimately approved and authorized by the City Council.

OPERATING EXPENSES: Proprietary fund expenses that are directly related to the fund’s primary
service activities.

OPERATING INCOME: The excess of proprietary fund operating revenues over operating expenses.

OPERATING REVENUES: Proprietary fund revenues that are directly related to the fund’s primary
service activities. They consist primarily of user charges for services.

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

308 NRH | TEXAS