Glossary of Terms and Acronyms

AAA

Area Agency on Aging

AB 1234

Ethics training requirement for elected officials

AB 1913

Juvenile Justice Crime Prevention Act of 2000

ACLU

American Civil Liberties Union

ADA

Americans with Disabilities Act

ADI

Alternate Defenders, Inc.

ADP

Alcohol and Drug Programs

AED

Automatic Electronic Defibrillator

ALS

Advanced Life Support

AOC

Administrative Office of the Courts

Appropriation

An authorization granted by a legislative body to make expenditures and to incur obligations for specific purposes (an appropriation usually is time limited and must be expended or obligated before that deadline).

APS

Adult Protective Services

Assessed Valuation

A valuation set upon real estate or other property by a government as a basis for levying property taxes.

Audit

An examination of financial statements and related documents, records, and accounts for the purpose of determining the propriety of transactions, whether transactions are recorded properly and statements drawn from accounts reflect an accurate picture of financial operations and financial status. Audits may also include reviews of compliance with applicable laws and regulations, economy and efficiency of operations and effectiveness in achieving program results.

Authorized Positions

The number of permanent full-time and permanent part-time positions authorized by the Board of Supervisors (excludes extra-help), which represents the maximum number of permanent positions that may be filled at any one time.

Available Fund Balance

The amounts of fund balance available to finance the budget after deducting carryover encumbrances and reserves.

AWOS

Automated Weather Observation System

Basis of Budgeting

Marin County budgets using a modified-accrual form of accounting.

BCDC

Bay Conservation and Development Commission

BCP

Budget Change Proposal

BEST

Building Energy Efficient Structures Today

BOC

Board of Corrections

BOS

BT

Bioterrorism

Budget

The planning and controlling document for financial operation with estimates of proposed expenditures and revenues for a given period of time, usually one year.

CAD

Computer Aided Drafting software

CAHAN

California Health Alert Network

CALOMS

California Outcomes Measurement System, state mandated information management system for the Division of Alcohol, Drugs and Tobacco

CALWORKS

California Work Opportunity and Responsibility to Kids Program

CAMS

Cost Accounting Management System

CAO

County Administrator’s Office

Capital Projects

The County's acquisitions, additions, and improvements to fixed assets; e.g., buildings, building improvements, and land purchases.

CAPPS

County Assessor's Personal Property System

CARE

Comprehensive AIDS Resources Emergency

CCA

Community Choice Aggregation

CCS

California Children's Services program

CDA

Community Development Agency

CDBG

Community Development Block Grant

CDC

Centers for Disease Control

CDCI

Comprehensive Drug Court Initiative Implementation

CDF

California Department of Forestry and Fire Protection

CEQA

California Environmental Quality Act

CHAT

Child Abuse Treatment Program

CHDP

Children's Health Disability Prevention program

CHI

Children's Health Initiative

CICS

California Incident Command Certification System

CMHS

Community Mental Health Services

CMSP

County Medical Services Program

Contingencies

A budgetary provision representing that portion of the financing requirement set aside to meet unforeseen expenditure requirements.

COP

Certificates of Participation

COPE

Coordination of Probation Enforcement

COPS

Citizens Options for Public Safety, also known as State Supplemental Law Enforcement Funding (SLESF)

Core Function

A group of related programs and activities aimed at accomplishing a major service, or line of business, for which a government entity is responsible.

County Funds

Operating or governmental funds of the County that account for expenditures and revenues in accordance with the funds' purpose. Operating funds of the County and Board-governed special districts are accounted for in the County Budget.

Countywide Goals

Community and organizational goals derived from the County's mission statement and approved by the Board of Supervisors to identify the most important priorities for the County.

CPR

Cardiopulmonary resuscitation

CPS

Child Protective Services

CQI

Continuous Quality Improvement

CSA

County Service Area

CSOC

Children's System of Care

CUPA

Certified Unified Program Agency

CWS

Child Welfare Services

DARWIN

District Attorney case management system developed by the County Information Services and Technology Department

DCCS

Department of Child Support Services

Degree Day

A unit, based upon temperature difference and time, used in estimating fuel consumption and specifying nominal annual heating and cooling loads of a building. When the mean temperature is less than 65 degrees Fahrenheit, the heating degree days are equal to the total number of hours that temperature is less than 65 degrees Fahrenheit for an entire year.

Department

An organizational device used by County management to group programs of a like nature under the direction of an elected or appointed County official.

DOF

Department of Finance

DPRA

Dispute Resolution Program Act

DPW

Department of Public Works

DSW

Disaster Service Worker

EBT

Electronic Benefit Transfer

ECC

Emergency Command Center

EDD

Employment Development Department

EEO

Equal Employment Opportunity

EHS

Environmental Health Services

EIR/EIS

Environmental Impact Report / Environmental Impact Statement

EJIS

Electronic Justice Integration System

EMS

Emergency Medical Services

EMT

Emergency Medical Technician

Encumbrance

An obligation in the form of a purchase order, contract or other commitment that is chargeable to an appropriation and for which part of the appropriation is reserved. In some cases encumbrances are carried over into succeeding fiscal years.

EOC

Emergency Operations Center

EOP

Emergency Operations Plan

EPCIS

Electronic Patient Care Information System, Emergency Medical Services program information management system

ERAF

Educational Revenue Augmentation Fund established by the State of California in FY 1992-93 for the required shift of property tax funds from counties, cities and special districts to offset state obligations to schools.

Expenditure

Decreases in net financial resources, which include current operating expenses that require the current or future use of net current assets, debt service and capital outlays.

Extra Hire

Temporary employees of the County who are not included in the Salary Ordinance and do not receive benefits (i.e., medical, dental, life insurance and paid vacation time).

FAA

Federal Aviation Administration

FAFETEA-LU

Safe Accountable Flexible Efficient Transportation Equity Act

FEMA

Federal Emergency Management Agency

Final Budget

Approved legal spending plan for a fiscal year, which for Marin County must be approved by the Board of Supervisors by September 30 of each year.

Fiscal Year

Twelve-month period for which a budget is prepared, which for Marin County is July 1 through June 30.

Fixed Asset

An asset of long-term character such as land, buildings and equipment exceeding a $5,000 unit value.

FOMC

Friends of the Marin Center

FSET

Food Stamp Employment Training program

FTE

Full-Time Equivalent

Full-Time Equivalent

This represents the budgeted number of full-time equivalent staffing. A full-time equivalent position is equal to 2,080 or 1,950 hours a year (40/37.5 hours/week x 52 weeks). For example: two half-time positions at 20 hours per week equal 1.0 FTE and a position allocated for 32 hours per week in a 40- hour job class equals 0.8 FTE.

Fund

An independent fiscal and accounting entity with a self-balancing set of asset, liability, and (usually) budgetary accounts, such as the Library Fund.

Fund Balance

The excess of assets and estimated revenues of a fund over its liability and appropriations at the end of a fiscal year. A portion of this balance may be available to finance the next fiscal year's budget.

FYI

The title of a County communication with brief updates and informational tidbits, published biweekly and distributed with paychecks.

GA

General Assistance

GASB

Governmental Accounting Standards Board

GASB 34

Governmental Accounting Standards Board issued statement No. 34 changing the framework of financial reporting for state and local government (for example, GASB 34 changes how government agencies account for depreciation of assets such as facilities.

General Fund

The major countywide fund that directly funds unreimbursed costs of most programs and departments in County government.

GHG

Greenhouse gas

GIDEON

General Information for Defense Evaluation and Organization Network

GIS

Geographic Information System

Grant

A contribution from one governmental unit to another, usually made for a specific purpose and time period. Example: "Nutrition Programs for the Elderly" are financed by the federal government and administered by the County.

HAVA

Help America Vote Act

HHS

Health & Human Services

High Tech Task Force

The combined resources and workforces of the HTTAP and HiT-IT grant programs.

HIPAA

Health Insurance Portability and Accountability Act

HIT-IT

High Technology Identify Theft grant

HMBP

Hazardous Material Business Plan

HOME

HOME Investment Partnerships Program

HOPWA

Housing Opportunities for Persons with AIDS Program

HOV

High Occupancy Vehicle

HRC

Human Rights Commission

HTTAP

High Technology Theft Apprehension and Prosecution grant

ICS

Incident Command System

IHSS

In-Home Support Services a state mandated program that provides in-home services to the elderly and disabled

IIPP

Illness and Injury Prevention Program

Interfund Reimbursements

Payment received for services rendered to departments in other funds.

Internal Service Charge

Annual budgetary charges from servicing departments (such as Information Services, Public Works, Human Resources), reimbursing costs incurred in the provision of internal County services to the departments receiving the services. For servicing organizations, the reimbursement is reflected as Intra-Fund Transfers offsetting their Gross Appropriation (from General Fund departments) or as Revenue (from non-General Fund departments). Services provided by these departments include computer support, telephone services and insurance.

Intra-Fund Charges

A transfer of costs to the operating units within the same fund.

IPM

Integrated Pest Management

ISC

Implementation Steering Committee for the County's Strategic Plan

IST

Information Services and Technology Department

IT

Information Technology

JPA

Joint Powers Agreement

JPCC

Jeannette Prandi Children's Center

JURIS

Justice Uniform Records Information System

LAFCO

Local Agency Formation Commission

LAN

Local Area Network

LEED

Leadership in Energy and Environmental Design

LHMP

Local Hazard Mitigation Plan

LPS

Lanterman-Petris Short conservatorships

MALT

Marin Agricultural Land Trust

MAPE

Marin Association of Public Employees, Service Employee Unions International (SEIU) Local Chapter 949

MCDVCC

Marin County Domestic Violence Coordinating Council

MCH

Maternal Child Health

MCOE

Marin County Office of Education

MCOSD

Marin County Open Space District

CareerPoint

MERA

Marin Emergency Radio Authority

MERIT

Marin Enterprise Resource Integrated Technology

MFR

Managing for Results

MGH

Marin General Hospital

MIDAS

Marin Information and Data Access System, provides network access, web, mail and domain hosting for public agencies (www.marin.org)

Mine

The County's Intranet service for County employees.

Mission

A clear, concise statement of purpose for the entire organization that focuses on the broad, yet distinct outcomes/results the organization achieves for its customers.

MMHP

Marin Mental Health Plan

MOCA

Marin Organic Certified Agriculture Program

Modified Accrual

The modified accrual basis of accounting is used by all Governmental Funds. Revenues are recognized in the accounting period in which they become available and measurable. The primary revenue sources susceptible to (modified) accrual are property taxes, sales tax, inter-governmental revenues, rent, investment income and charges for services. Expenditures are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. One exception to this general rule is that principal and interest on general long-term debt is recognized when due. Marin County uses the modified accrual basis for budgeting in governmental funds and full accrual in proprietary funds; i.e. budgets are not constructed on a cash basis of accounting.

MOE

Maintenance of Effort, a federal and/or state requirement that the County provide a certain level of financial support for a program from local tax revenues.

MOU

Memorandum of Understanding

MWC

Marin Women's Commission

NC3TF

Northern California Computer Crimes Task Force

Net County Cost

Total requirements less total sources. This figure represents the part of a budget unit's appropriation that is financed by general purpose revenues, such as property taxes, sales taxes and interest earnings.

Non-Departmental

Expenses, revenues, services, programs or resources that cannot be specifically tied to a single department.

NOW

National Organization of Women

OES

Office of Emergency Services

One-Time Expenditures

Used to describe and differentiate non-recurring expenditures from routine ongoing costs within a given budget. Typically, fixed assets are one-time expenditures. This category may also include singleyear appropriations for special purposes.

OSHA

Occupational Safety and Health Organization

Other Charges

A payment to an agency, institution or person outside the County government. Example: 'Aid to Indigents'.

Performance Budgeting

A method of budgeting that relates appropriations to program performance and expected outcomes.

Performance Plan

Document developed by each department that provides a high-level strategic view of a department's most important goals over the next two to five years, objectives to provide direction for program implementation, and key initiatives that support these goals over the coming fiscal year.

PMR

Personnel Management Regulation

POST

Peace Officer Standards and Training

PRISM

Probation department case management system developed by the County Information Services and Technology Department

Program

A defined set of activities that have a common purpose, intended result or target population.

Proposed Budget

The working document of departmental requests and County Administrator's Office recommendations for revenues and expenditures for the upcoming fiscal year. After receiving final tax estimates and available fund balances, along with other adjustments and items for reconsideration, the Board of Supervisors adopts the annual Final Budget for each fiscal year.

Proposition 13

An initiative amendment to the California Constitution passed in June 1978. Tax rates on secured property are restricted to no more than 1% of "full cash value." Proposition 13 also defines assessed value and requires a two-thirds vote to change existing or levy new taxes.

Proposition 172

Proposition 172 was passed in November 1993. It established a ½¢ sales tax whose proceeds are used to fund eligible public safety activities.

Proposition 36

The Substance Abuse & Crime Prevention Act of 2000 (SACPA or Prop 36) allows for the diversion of non-violent offenders and parolees charged with simple possession or drug use offenses from incarceration to community-based alcohol and other drug treatment programs.

RBRA

Richardson's Bay Regional Agency

Real Property

Land and the structures attached to it.

REDDINET

Rapid Emergency Digital Data Information Network

Reserve

An amount in a fund used to meet certain cash requirements, emergency expenditures, or future defined requirements. A reserve is not an appropriation and there is no limitation on the amount of reserve that can be established.

Revenue

Funds received to finance ongoing county governmental services.

RFP

Request for Proposals

RIINS

Records Information and Image Management System, Assessor-Recorder information management system developed by the County Information Services and Technology Department

RVPA

Ross Valley Paramedic Authority

SACPA

The Substance Abuse & Crime Prevention Act of 2000 allows for the diversion of non-violent offenders and parolees charged with simple possession or drug use offenses from incarceration to community based alcohol and other drug treatment programs

SAPP

Spousal Abuse Prosecution Program

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 liens on the properties.

SEMS

Standardized Emergency Management System

Service Area

A categorizing of departments and services by general purpose, including Health and Human Services, Public Safety, Administration and Finance; Community Development and PublicWorks; and Community Services.

SIP

Self-Insured Plan

SIU

Special Investigative Units

SLESF

State Supplemental Law Enforcement Funding, also known as Citizens Options for Public Safety (COPS)

SMART

Sonoma-Marin Area Rail Transit

SMEMPS

Southern Marin Emergency Medical Paramedic System

SOD

Sudden Oak Death

SOS

Secretary of State

Special District

A unit of local government generally organized to perform a single function such as street lighting, waterworks, landscape maintenance, and fire departments. Special districts are governed either by the Board of Supervisors or locally elected or appointed boards, and their operations are accounted for in separate funds.

Special Funds

Funds used to account for proceeds from specific revenue sources that are legally restricted as to how the revenues may be spent.

SSI/SSP

Supplemental Security Income/State Supplementary Payment

STAR

Support and Treatment After Release

STC

Standards and Training for Corrections Program

Strategic Plan

Sets forth the purpose, goals, plans, and performance expectations for an organization for a certain period of time. The County adopted its first-ever strategic plan in 2001.

STRAW

Students and Teachers Restoring a Watershed

Supplemental Tax Roll

The Supplemental Property Tax Roll is a result of legislation enacted in 1983 and requires an assessment of property when a change to the status of the property occurs, rather than once a year as was previously the case.

TAM

Transportation Authority of Marin

TANF

Temporary Assistance for Needy Families

Tax Levy

The amount of tax dollars billed to taxpayers based on the imposition of the tax rate on the assessed valuation.

TCFAC

Tobacco Control Fund Advisory Committee

TEP

Tobacco Education Program

TFCA

Transportation Funds for Clean Air

TPA

Third Party Administrator

TRANS

Tax Revenue Anticipation Notes, issued in anticipation of collection of taxes, usually retireable only from tax collections, and frequently only from the proceeds of the tax levy whose collection they anticipate.

Trial Court Funding

The Trial Court Funding Act of 1997 effectively separated the budgetary and administrative function of the trial courts from the County and made the state responsible for funding trial court operations. The County's fiscal responsibility is limited to a Maintenance of Effort (MOE).

TTY

Telecommunications device for the hearing impaired

UCCE

University of California Cooperative Extension

Unallocated Revenues

Revenues which are for general purposes. Also known as discretionary, unrestricted, or local-purpose revenues.

Unincorporated

The areas of the county outside city limits. Some county services are provided only in unincorporated areas or within area cities only on a cost-reimbursement basis. Example: Sheriffs patrol and building inspection.

Unsecured Tax

A tax on properties such as office furniture, equipment and boats that are not affixed to property.

UWI

Urban Wildlife Interface

Vision Statement

Serves to inspire action by describing what the future would look like if the organization were successful in achieving its stated mission and goals.

WHS

Women's Health Services

WIA

Workforce Investment Act

WIB

Workforce Investment Board

WIC

Women, Infants and Children

WNA

West Nile Virus

WSW

Whistlestop Wheels