2023-2025 Biennium Budget


Accrual Basis: Method of accounting where expenditures and revenues are recorded when incurred, not when paid.

ADA: Americans with Disabilities Act.

Adopted budget: Financial plan that forms the basis for appropriations. Adopted by the governing body (ORS 294.435).

AFN: Ashland Fiber Network is the state-of-the-art telecommunications infrastructure of fiber optic cable that weaves through the City’s neighborhoods. AFN provides citizens of Ashland with three services: high-speed data, cable modem Internet access, and cable television.

AFR: Ashland Forrest Resiliency.

AIR: Ashland is Ready.

Airport Fund: This fund accounts for maintenance of airport facilities. Revenues are from airport leases.

AMR: Automatic Meter Reading System.

Annexation: The incorporation of land into an existing city with a resulting change in the boundaries of that city.

Annual Revenues: The sum of all sources of Estimated Revenues of a fund excluding Working Capital Carryover.

APD: Ashland Police Department.

Appropriation: Authorization for spending a specific amount of money for a specific purpose during a fiscal year. It is based on the adopted budget, including supplemental budgets, if any. It is presented in a resolution or ordinance adopted by the governing body [ORS 294.311.(3)].

Appropriation Resolution: The legal document passed by the City Council authorizing expenditures.

Approved Budget: The budget that has been approved by the budget committee. The data from the approved budget is published in the Financial Summary before the budget hearing (ORS 294.406). ASA: Ambulance Service Area.

ASAI-Average Service Availability Index: The Average Service Availability Index (ASAI) is a reliability index commonly used by electric power utilities. ASAI can be represented in relation to SAIDI (when the annual SAIDI is given in hours) ASAI= 1- SAIDI/8760

Assessed Value: The value set on real and personal property as a basis for imposing taxes. It is the lesser of the property’s maximum assessed value or real market value.

Audit: The annual review and appraisal of a municipal corporation’s accounts and fiscal affairs conducted by an accountant under contract or the Secretary of State (ORS 297.425).

Audit Report: A report in a form prescribed by the Secretary of State made by an auditor expressing an opinion about the propriety of a local government’s financial statements, and compliance with requirements, orders and regulations.

AWTA: Ashland Woodland Trails Association.

Balanced Budget: When total anticipated resources including beginning fund balance or carry over from the prior period, all revenue and other sources of money equal all proposed requirements including expenditures for personal services, materials & services, capital outlay, debt service, other uses and estimated ending fund balance or carry over to the next period.

Baseline: Year two of the prior budget year’s long-term plan. The beginning point for the budget preparation, comparison and justification in the ensuing year.

Biennial Budget: A budget for a 24-month period.

Bioswale: Long narrow trenches dug next to impervious surfaces like parking lots. Water runs off these impervious surfaces into the trench where it is “cleaned” of oily substances and other pollutants prior to reaching the storm drain system. A variety of grasses, shrubs and ground covers are planted in the trenches.

Bonded Debt Levy: Property tax levy dedicated to repayment of General Obligation Bonds authorized by more than 50 percent of the community’s registered voters. The levy cannot exceed the term of the bonds.

Bonds: Written promises to pay a sum of money, called principal or face value, at a future date, called the maturity date, along with periodic interest paid at a specified percentage of the principal (interest rate). Bonds are typically used to finance long-term capital improvements.

BPA: Bonneville Power Administration. This federal agency is the major wholesaler of Northwest electric energy.

Budget: A financial operating plan with estimated expenditures and expected revenues for a given period.

Budget Committee: A panel composed of the City Council and an equal number of citizens responsible for the review and recommendation of the annual budget (ORS 294.336).

Budget Message: A message prepared by the City Administrator and the Budget Officer explaining the annual proposed budget, articulating the strategies and budgets to achieve the City’s goals, and identifying budget impacts and changes (ORS 294.391).

Budget Officer: The person appointed by the City Council to be responsible for assembling the budget. For the City of Ashland, the Finance Director serves this role (ORS 294.331).

Budget Period: A 24-month period beginning July 1 of the first fiscal year and ending June 30 of the second fiscal year.

Budget Transfers: Amounts moved from one fund to finance activities in another fund. They are shown as expenditures in the originating fund and revenues in the receiving fund.

CAIDI-Customer Average Interruption Duration Index: CAIDI gives the average outage duration that any given customer would experience. CAIDI can also be viewed as the average restoration time.

CAIDI is measured in units of time, often minutes or hours. It is usually measured over the course of a year, and according to IEEE Standard 1366-1998 the median value for North American utilities is approximately 1.36 hours.

CAP: Central Area Patrol (Police and Parks Fund).

CAP: Civil Area Patrol (Airport Fund).

Capital Expenditure: Payment for equipment, buildings or improvements that have a depreciable life of two or more years.

Capital Improvements Fund: This fund accounts for revenues from grants, non-bonded assessment Fund payment, bond proceeds, and other sources, and will account for the construction of special local improvements with revenues from short-term borrowing and non-bonded assessments. Expenditures are for construction, property and equipment acquisitions, and the related payment of debt service in financing improvements.

Capital Outlay: An object classification that includes items with a useful life of one or more years, such as machinery, land, furniture, computers, or other equipment, and which cost more than $5,000 [ORS 294.352(6)].

Capital Project Funds: A fund type used to account for resources, such as bond sale proceeds, to be used for major capital item purchase or construction [OAR 150-294.352(1)].

CATV: Cable Television.

CDBG: Community Development Block Grant are funds from the Department of Housing and Urban Development used to assist low and moderate income neighborhoods and households.

Cemetery Trust Fund: This fund was established to provide perpetual care of cemeteries and accounts for the repurchase of plots and transfers of earnings to the general fund. Revenues are from interest income and service charges on cemetery operations.

Central Service Charge: Reimbursement for services that are paid for out of one fund but benefit the programs in another fund.

Central Services Fund: This fund captures all the costs of internal administrative service providers that provide support to the other departments and divisions. Revenues support this this fund are charges to departments based on the benefits received.

CERT: Community Emergency Response Team.

CERVS: Community Resource and Vital Services is a non-profit program that ICCA is part of. (See ICCA.)

CIP: Capital Improvement Plan.

CMOM: Capacity, Management, Operation and Maintenance.

Community Development Block Grant Fund: This fund accounts for financial resources received from the U.S. Department of Housing and Urban Development as CDBG funds can be used for a variety of housing and Community development projects that benefit low and moderate-income persons in Ashland.

Contingency: An appropriation of funds to cover unforeseen events that may occur during the budget year. The City Council must authorize the use of any contingency appropriations.

CPI: Consumer Price Index.

CSO: Community Service Officer.

CSV: Community Service Volunteer.

CWSRF: Clean Water State Revolving Fund.

DARE: Drug Awareness Resistance Education.

Debt Service: Payment of interest and principal related to long term debt.

Debt Service Fund: This fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal and interest except that payable from proprietary, fiduciary, or special assessment funds.

Depreciation: A system of accounting which aims to distribute the cost or other basic value of tangible capital assets, less salvage (if any), over the estimated useful life of the unit in a systematic and rational manner. It is a process of allocation, not of valuation. Depreciation is not budgeted by the City, in accordance with Oregon Local Budget Law.

DEQ: The Oregon Department of Environmental Quality works to restore, enhance, and maintain the quality of Oregon’s air, water and land.

Electric Fund: This fund accounts for sale of electricity, charges for other services, and intergovernmental grants. Expenditures are for wholesale power purchases, operating expenses, energy conservation incentives, capital outlay, retirement of debt, and franchise tax.

Encumbrance: An obligation chargeable to an appropriation and for which part of the appropriation is reserved [ORS 294.311(10)].

EMS: Emergency Medical Services.

EMT: Emergency Medical Technician.

Enterprise Funds: Records the resources and expenses of acquiring, operating and maintaining a self-supporting facility or service.

EOC: The Emergency Operations Center is the coordinating and support organization headquarters for emergency operations within the City. The purpose of the EOC is to support Incident Command operations.

EPA: Environmental Protection Agency.

Equipment Fund: This fund accounts for the replacement and maintenance of the city’s fleet of vehicles. Revenues are from equipment rental charges.

Expenditures: The money spent by the City for the programs and projects included within the approved budget.

F&B: Food and Beverage.

FAA: Federal Aviation Administration.

FAC: Fire Adapted Community.

FAM: Federal Aid Money to Municipalities.

FBO: Fixed Base Operator.

FEMA: Federal Emergency Management Agency.

FFY: Federal Fiscal Year.

Fiscal Year: Twelve-month period from July 1 to June 30 for which the annual budget of the City is prepared and adopted. Example: FY, FY 06, FY 2006.

Fiduciary funds: Used to account for assets held in trust by the government for the benefit of individuals or other entities.

Fixed Assets: Assets of a long-term character such as land, buildings, furniture, and other equipment.

Food and Beverage Tax: Five-percent tax assessed on prepared food and beverage providers gross receipts from prepared food items excluding alcohol. The tax was enacted July 1, 1993 and authorization ends December 31, 2030.

Franchise: A privilege fee for using the ROW (Right of Way).

Fringe Benefits: The non-salary part of employees’ total compensation. A typical benefit package includes insurance, retirement, and vacation/sick leave components.

FTE: Full-time Equivalent is a term used to measure the number of employees on a 40 hour per week basis.

Fund: An accounting entity with a self-balancing set of accounts that are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with specific regulations, restrictions or limitations.

Fund Balance: The difference between governmental fund assets and liabilities; also referred to as fund equity.

GAAP: Generally accepted accounting principles as determined through common practice or as promulgated by the Government Accounting Standards Board, Financial Accounting Standards Board, or various other accounting standard setting bodies.

GASB: Government Accounting Standards Board.

GFOA: Government Finance Officers Association.

General Fund: This fund accounts for all financial resources except those accounted for in other funds. It provides for many of the city’s primary operations such as public safety services, parks & recreation and community development.

GIS: Geographic Information Systems.

Governmental funds: Include General funds, Special Revenue funds, Capital Projects funds, Debt Service funds & Special Assessment funds.

Health Benefits Fund: This fund accounts for employee health benefits and premiums, self-insurance direct claims, and administration. Revenues are from departmental payments per FTE. The fund was established July 1, 2013.

HIPPA: Health Insurance Portability and Accountability Act.

HR: Human Resources.

HUD: Housing and Urban Development.

IBEW: International Brotherhood of Electrical Workers.

ICCA: Interfaith Care Community of Ashland is an organization that is under the auspices of CERVS. It is a coalition of faith groups and community volunteers committed to providing a coordinated program of emergency services to families and individuals in need. Also known as ICCA/CERVS.

IEEE-Institute of Electrical and Electronics Engineers: The world’s largest technical professional organization dedicated to advancing technology for the benefit of humanity.

Insurance Services Fund: This fund accounts for insurance premiums, self-insurance direct claims, and risk management administration. Revenues are from service charges from other departments, and investment income.

Interfund Loans: Loans made by one fund to another and authorized by resolution or ordinance (ORS 294.460).

Internal Service Fund: Accounts for internally supported activities where the government is the primary reciprocate of the services provided by the fund.

IS: Information Services or Electronic Data Processing.

ISTEA: Intermodal Surface Transportation Efficiency Act grant to encourage various types of transportation.

JJTC: Jackson/Josephine Transportation Community.

LCDC: Land Conservation Development Commission.

Line Item: An expenditure description at the most detailed level. Objects of expenditure are grouped into specific items, such as printing.

LID: Local Improvement Districts are formed by petition and used to request the City of Ashland to finance improvements to neighborhoods (e.g., sidewalks) over a 10-year period.

LLC: Limited Liability Company.

Local option Levy: Voter-approved property tax levies for a period of two to five years above the permanent rate.

Materials and Services: The term used in an operating budget to designate a classification of expenditures. Refers to planned purchases other than Personal Services or Capital Outlay.

Major Fund: Those whose revenues, expenditures/expenses, assets or liabilities are at least 10 percent of the total for their fund category (governmental or enterprise) and 5 percent of the aggregate of all governmental and enterprise funds in total.

Measure 47: In November 1996, voters passed a tax limitation initiative that was referred to as Measure 47. The measure’s provisions included: a tax roll back for property taxes; a cap of 3 percent on assessed value increases in future years; a requirement that special elections for property tax increase measures must be approved by 50 percent of all registered voters, as opposed to a simple majority in general elections. Because of several complexities regarding implementation, the legislature instead proposed Measure 50 in May 1997.

Measure 50: In May 1997, voters replaced Measure 47 with Measure 50. The measure fundamentally changed the structure of property taxes in Oregon, moving from the tax base system to a permanent tax rate. Measure 50 has the same financial impact as Measure 47, with the benefit of simplified implementation.

Modified Accrual: Revenues are recorded in the accounting period in which they become available and measurable, and expenditures are recorded in the accounting period in which the fund liability is incurred.

MS4: Municipal Storm Drain System

NPDES: National Pollutant Discharge Elimination System.

OCI: Overall Condition Index.

ODA: Oregon Department of Agriculture.

ODOT: Oregon Department of Transportation.

Ordinance: The method by which the appropriation of the budget is enacted into law by the City Council per authority of the Oregon State Statutes.

Organizational Unit: An administrative subdivision, such as a department or division, of the city government charged with carrying on one or more specific functions.

ORS: Oregon Revised Statute.

OSF: Oregon Shakespeare Festival.

OSHA: Occupational Safety and Health Administration.

Parks and Recreation Fund: This fund accounts for the parks and recreational purposes as well as department operations. Revenues are from the general fund, and charges for services.

Parks Capital Improvements: This fund accounts for resources from grants and inter-fund fund transfers that are to be expended for equipment purchases and major park renovations.

PEG: Public Education and Government access fee relative to the Cable TV Franchise.

Permanent Tax Rate: The rate per thousand dollars of Assessed Value that is the maximum that can be levied for government operations. The assessed valuation is capped and can only increase by three percent per year.

PERS: Public Employee Retirement System.

Personal Services: Employee wages, health insurance costs, workers’ compensation charges, and any other employee benefits.

PMS: Pavement Management System.

Program: Some departments are divided into programs for better management and tracking of resources.

Proposed Budget: The financial and operating document submitted to the Budget Committee and the governing body for consideration.

PUC: Public Utility Commission.

PW: Public Works.

Requirements: Total expenditures and unappropriated fund balance.

Reserve: A portion of a fund that is restricted for a specific purpose.

Reserve Fund: This fund is used to set aside funds to protect services and to stabilize the budget, and to meet any costs that may arise in the future from unexpected events.

Resources: Total amounts available for appropriation consisting of the estimated beginning carryover balance plus anticipated revenues.

Revenues: Monies received or anticipated by a local government from both tax and non-tax sources.

RVACT: Rogue Valley Area Commission on Transportation.

RVTD: Rogue Valley Transit District.

RVTV: Rogue Valley Television.

SAIDI-System Average Interruption Duration Index: SAIDI is measured in units of time, often minutes or hours. It is usually measured over the course of a year, and according to IEEE Standard 1366-1998 the median value for North American utilities is approximately 1.50 hours.

SAIFI-System Average Interruption Frequency Index :SAIFI is measured in units of interruptions per customer. It is usually measured over the course of a year, and according to IEEE Standard 1366-1998 the median value for North American utilities is approximately 1.10 interruptions per customer.

SBA: Small Business Administration, established in 1953, is a federal agency that provides financial, technical, and management assistance to help Americans start, run and grow their businesses.

SCADA: Supervisory Control and Data Acquisition.

SDC: System Development Charges are assessed on new construction to cover the demands placed on City services. Charges collected cover water, sewer, transportation, storm drains, and parks and recreation costs.

SOU: Southern Oregon University located in Ashland, Oregon.

SOWAC: Southern Oregon Women’s Access to Credit is an organization that is a recipient of an Economic and Cultural Development grant.

Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are restricted to expenditures for a specific purpose.

SRO: School Resource Officer.

Street Fund: This fund accounts for revenue sources from state road tax, franchise fees, charges for services and miscellaneous sources. Expenditures are for the maintenance, repair, and surfacing of streets, as well as maintenance and construction of the storm water runoff infrastructure.

Supplemental Budget: A budget that is prepared to meet unexpected needs or to spend revenues not anticipated at the time the regular budget was adopted. The supplemental budget cannot be used to increase a tax levy.

SUV: Sport Utility Vehicle.

TAP: Talent Ashland Phoenix.

TAP Intertie: Talent Ashland Phoenix Intertie is the connecting of all three Cities into one water system.

Tax Levy: Total amount of dollars raised in property taxes imposed by the City, permanent tax rate, local option levies, and Bonded Debt levies.

TID: Talent Irrigation District.

TOT / Transient Occupancy Tax (Hotel\Motel Tax): A nine percent tax assessed on lodging providers gross receipts from rental of guest accommodations.

TPAC: Transportation Plan Advisory Committee.

Transfer: An amount distributed from one fund to finance activities in another fund. It is shown as an expenditure in the originating fund and a revenue in the receiving fund.

TTPC: Transportation Transit Parking Committee.

UB: Utility Billing.

Unappropriated Ending Fund Balance: An amount set aside to be used as cash carryover for the next fiscal year’s budget.

USFS: United States Forest Service.

Wastewater Fund: This fund accounts for wastewater treatment and collection. Revenues are from charges for services. Expenditures are for operations, capital construction, and retirement of debt.

Water Fund: This fund accounts for water operations. Revenues are from water, other charges for services, as well as property taxes dedicated to the retirement of general obligation bonds. Expenditures are for operations, and retirement of debt.

Working Capital Carryover: The amount carried over from year to year. It is based on the difference between estimated revenues to be received and the estimated amount expected to be spent.

WW: Wastewater.

WWTP: Wastewater Treatment Plant.

YAL: Youth Activity Levy.

YDO: Youth Diversion Officer.

YHO: You Have Options