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CERTIFIED - City of Deltona, Florida

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Glossary<br />

<strong>City</strong> <strong>of</strong> <strong>Deltona</strong>, <strong>Florida</strong><br />

Uniform Accounting System The chart <strong>of</strong> accounts prescribed by the Office <strong>of</strong> the State Comptroller is<br />

designed to standardize financial information to facilitate comparison and evaluation <strong>of</strong> reports.<br />

Unit Cost The cost required to produce a specific product or unit <strong>of</strong> service (e.g., the cost to purify one<br />

thousand gallons <strong>of</strong> water).<br />

User (Fees) Charges The payment <strong>of</strong> a fee for direct receipt <strong>of</strong> a public service by those individuals<br />

benefiting from the service.<br />

Vision Most desirable future state.<br />

Yield The rate earned on an investment based on the price paid for the investment, the interest earned<br />

during the period held, and the selling price or redemption value <strong>of</strong> the investment.<br />

10/11 Annual Budget<br />

252 Adopted - 9/20/2010

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