the municipal secretary desktop reference manual - Southwestern ...

the local government officials or a CPA, a certificate must be signed by authorized local
officials or an independent accountant, then filed to request permission to incur debt.
budget-A comprehensive financial plan to sustain municipal operations during a given year
with related explanation.
buffer-A strip of land, vegetation and/or opaque wall that sufficiently minimizes the physical
or visual intrusion generated by an existing or future use.
business gross receipts tax-Known as business privilege tax or mercantile tax, a tax levied
on the person engaged in business. Liability is measured by the gross receipts of the
business. Note: This tax can no longer be imposed if not already in existence.
call for the question-Term used to end the discussion and vote on the motion.
capital reserve fund- Used to account for financial resources to be used for the acquisition
or construction of major capital facilities (other than those financed by proprietary or trust
funds).
care, custody and control-An insurance coverage granting protection from the loss of
evidence in a jurisdiction’s custody.
cash flow management-Process of managing cash balances to insure funds are adequate to
pay bills.
catch basin-An inlet designed to intercept and redirect surface waters.
caucus-A meeting of the legal voters of any political party assembled for the purpose of
choosing delegates or for the nomination of candidates for office.
certificate of occupancy-A document granting permission to occupy or use building or land
and certifying that the structure or use conforms to the requirements set forth in applicable
codes and ordinances.
certified copy-A certified extract of an official record sealed by the appropriate government
official.
chart of accounts-The Center for Local Government Services’ recommended numerical
system given to the various categories of revenues and expenditures typically budgeted for
by a municipal governing body.
civil service-Competitive process for selecting and retaining employees.
codification-Any or all ordinances of a municipality which have been enacted that are
compiled, consolidated, revised, indexed and arranged in a comprehensive manner.
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