Garfield County 2011 Budget Glossary(加菲尔德县2011年预算术语表).pdf

Garfield County 2011 Budget Glossary(加菲尔德县2011年预算术语表).pdf

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Garfield County 2011 Budget Glossary(加菲尔德县2011年预算术语表)

Garfield County 2011 Budget Glossary Account – A name for one of the different kinds of accounts used in the New World System general ledger, such as expense, revenue, asset, liability, and equity. Accounting period – A period at the end of which and for which financial statements are prepared Accrual Basis - A basis of accounting in which transactions are recognized at the time they are incurred, as opposed to when cash is received or spent. Activity - Departmental efforts that contribute to the achievement of a specific set of program objectives; the smallest unit of the program budget. ADA – Americans with Disabilities Act Administrative Authorization - An administrative authorization is established to provide appropriation authority for funds transferred from another agency. Ad Valorem Taxes - commonly referred to as property taxes, are levied on both real and personal property according to the property’s valuation and the tax rate. Adopted Budget – Required by Colorado Local Government Budget Law. The budget is an annual financial plan for County operations showing all expected revenues and expenditures to be in balance. The adopted budget refers to the budget amounts as originally approved by the Board of County Commissioners at the beginning of the year. Agency – a major department or office of the County government Agency Mission - Agency mission statements articulate the reason for an agency’s existence. Stated clearly and concisely, preferably in one sentence, most mission statements will remain constant for years. All agencies are required by substantive law to develop agency mission statements for publication in the executive budget. Agency Funds – One of four types of fiduciary funds. Agency funds are used to report resources held by the reporting government in a purely custodial capacity (assets equal

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