Fiscal Year 2011-2012 Adopted Budget - County of Sonoma

RETAIL SALES TAX - A tax levied on the sale of goods or services to the consumer.
REVENUE - Money received to finance ongoing County services. Examples: property taxes, sales taxes, fees, and state and federal
grants.
SALARY SAVINGS - The dollar amount of salaries that can be expected to be saved due to vacancies and turnover of employees.
SCHEDULE - A listing of financial data in a form and manner prescribed by the state.
SECURED ROLL - Assessed value of real property, such as land, buildings, secured personal property, or anything permanently
attached to land as determined by each County Assessor.
SECURED TAXES - Taxes levied on real properties in the county, which are "secured" by a lien on the properties.
SERVICES AND SUPPLIES – A Character of expenditure reflecting the County’s costs for services and supplies necessary for the
operations of County departments and programs.
SOURCE OF REVENUE - Revenues are classified according to their source or point of origin.
SPECIAL ASSESSMENTS - Fees that are charged to property owners in certain geographical areas for public improvements. A fee is
levied only to those property owners who receive a direct benefit.
SPECIAL DISTRICTS - An independent unit of local government established to perform a single specified service. The Special
Districts listed in this document are governed by the Board of Supervisors.
SPECIAL REVENUE FUND – Funds used to account for and report the proceeds of specific revenue sources that are restricted or
committed to expenditure for specific purposes other than debt service or capital projects. The Advertising Fund and Road Fund are
examples of special revenue funds.
SUB-OBJECT – A subcategory of appropriations, sometimes referred to as a “line item.” Examples of Sub-Objects in the “Salaries and
Benefits” Character (Character 50) include “Permanent Positions” (Sub-Object 5100), “Extra-Help” (Sub-Object 5110), and “Overtime”
(Sub-Object 5120).
SUBVENTION - Payments by an outside agency (usually from a higher governmental unit) for costs that originate in the County (i.e.,
federal/state payments to the County to offset the cost of providing Health and Welfare services).
SUPPLEMENTAL TAX ROLL - The Supplemental Property Tax Roll is a result of legislation enacted in 1983 and requires an
assessment of property when change to the status of the property occurs, rather than once a year, as was previously the case.
TAXES - Compulsory charges levied by a governmental unit for the purpose of financing services performed for the common benefit.
TAX LEVY - The resultant product when the tax rate per one hundred dollars is multiplied by the tax base.
TEETER PLAN - A plan whereby 100% of the secured property taxes levied are apportioned to eligible agencies instead of the
historical practice of apportioning 100% of taxes that have been collected. This allows the County to finance all delinquent property
taxes.
TRANSFERS IN/OUT - Amounts transferred from one fund to another to assist in financing the services for the recipient fund.
TRANSIENT OCCUPANCY TAX - A tax collected by a motel/hotel operator for a percentage of the room rent paid by each transient,
which is then due the County. This is sometimes referred to as T.O.T.
TRUST FUND - Used to account for money or other property received by the County in its capacity as trustee or agent to be distributed
in accordance with the conditions of the trust.
UNANTICIPATED REVENUE - The amount of revenues which had not been estimated in the budget and which are appropriated for
expenditure or applied to the increase of specific reserves during the fiscal period.
UNASSIGNED FUND BALANCE - The portion of fund balance remaining in the General Fund that is spendable but has not been
restricted, committed, or assigned.
UNENCUMBERED BALANCE - The amount of an appropriation that is neither expended nor encumbered. It is essentially the amount
of money still available for future purposes.
UNINCORPORATED AREA - The areas of the county outside the city boundaries.
UNSECURED TAX - A tax on properties such as office furniture, equipment, and boats that are not secured by real property owned by
the assessee.
County of Sonoma
FY 2011-2012 Adopted Budget
345
Budget Glossary