2011 budget summary - St. Louis County

GLOSSARY & ACRONYMSbeyond the original estimates for programs oractivities (including new programs authorized afterthe date of the adopted budget) in cases where theneeds for funds is too urgent to be postponed untilenactment of the next regular budget ordinance.Taxes ‐ Compulsory charges levied by a governmentto finance services performed for the commonbenefit.Tax Increment Financing (TIF) ‐ A tool used toincrease real property values through the physicalimprovement of a specific redevelopment area asauthorized by Missouri Statute (RSMo. 99,800 –99,865).Transfer ‐ Movement of monies from one fund,activity, department or account to another. Thisincludes budgetary funds and/or movement ofassets.Trust Fund ‐ Funds used to account for assets heldby a government in a trustee capacity forindividuals, private organizations, othergovernments and/or other funds.Unappropriated Fund Balance – Monies notappropriated or committed to a specific program orpurpose.User Fees ‐ Charge for expenses incurred whenservices are provided to an individual or groups andnot the community at large. Major types of userfees include business and non‐business licenses andfees.ACRONYMS(underlined acronyms are defined in the glossary)ADA – Americans with Disabilities ActARS – Arterial Road SystemBOE – Board of EqualizationCAFR – Comprehensive Annual Financial ReportCAPS – County Administrative Processing SystemCIP – Capital Improvement ProgramCCP – Highways and Traffic Capital ConstructionProgramCDCS – Communicable Disease Control Services(Department of Health)CHARMS – County Habile Accounting ResourceManagement SystemCHLPP – Childhood Lead Poisoning PreventionProgramCMPA – St. Louis County and Municipal PoliceAcademyCOP – Certificate of ParticipationCORP – County Older Resident ProgramCRS – County Road SystemCVP – County Veterans ProgramCYP – County Youth ProgramDOH – Department of HealthDTS – Doors to SuccessEHL – Environmental Health LaboratoriesERP – Enterprise Resource Planning systemEWGCOG – East‐West Gateway Council ofGovernmentsFAU – Federal Aid Urban Trust FundFDA – U.S. Food and Drug AdministrationFLSA – Fair Labor Standards ActFTE – Full‐Time Equivalent- 308 -