Account Descriptions


Revenues

  • Airport - Rental Fees - To account for revenue from the rental of hangers on the airport property. Alcohol Sales - To account for revenue from alcohol sales.
  • Animal Pound Fees - To account for revenues received from charges incurred by an animal's owner when an animal is picked up by Animal Control and taken to the Pound.
  • Building Permits - To account for revenue received from a contractor or property owner to get a permit to build new construction or remodel. Certain criteria and building information must be obtained before this permit will be issued.
  • Burial Permits - To account for the fee collected to open a grave site to bury a loved one.
  • Cabana Rental - To account for the fees collected for the cabana area at the City Pool.
  • Cart Shed Rental - To account for revenue received from the rental of storage space in the golf cart shed.
  • Cemetery Lot Sales - To account for revenue from the sale of cemetery lots in any of the municipal cemeteries.
  • Cemetery Monument Permits - To account for revenue received from fees allowing a headstone to be placed on a grave.
  • Clearing of Lots - To account for the revenue received from customers who must reimburse the city for the cost of clearing a lot due to non-compliance with city code.
  • Collection Agency - To account for payment received from a collection agency after they receive payment from a defendant who had been delinquent in payment of their court fine.
  • Collection Fines - To account for revenue received for fines charged for overdue payment for trash collection.
  • Contracts - To account for revenues received from outside services who have contracts to utilize city services .
  • County Payment - Fire Dept. - To account for revenue received from Uvalde County to assist with expenses incurred by the Uvalde Volunteer Fire Department.
  • Court Security Revenue - To account for revenue received from municipal court costs to be placed in the Municipal Court Building Security Fund (Special Revenue Fund).
  • Court Tech Charges - To account for revenue collected from municipal court costs to be placed in the Municipal Court Technology Fund (Special Revenue Fund).
  • COV - Brush Pick Up - To account for funds received from city residents for fees assessed for brush pick up, as well as revenue received from City Ordinance Violation (COV) fines.
  • Credit Card Convenience Fees - To account for revenue received from customers who make a credit card payment over the phone in order to pay their utility bill.
  • Current Property Taxes - The revenue collected by the Uvalde County Appraisal District for the City of Uvalde's portion of the taxes levied on property within the city limits.
  • Debris Charges - To account for revenues received from debris pick up.
  • Delinquent Property Taxes - Revenue received from the levy of taxes on property that is collected after the date payment is due.
  • Dispatch/County Reimbursement - To account for funds received from Uvalde County to offset some salary expenses associated with the emergency dispatch operators, whose employment costs are funded by the Police Department.
  • Dog Registration Tag Fees - The City portion of pet registration and licensing fees.
  • Donations - To account for revenue received as a donation to a specific department, such as the Opera House or the Parks Department.
  • Driving Range Revenue - To account for fees collected by the Golf Course for use of the Driving Range.
  • Edwards Aquifer Fees - To account for fees mandated by the Edwards Aquifer Authority to be collected from all water customers of the City of Uvalde.
  • Electrical Permits - To account for revenue received to have electrical work inspected for code compliance for new construction or remodel.
  • Event Revenue - To account for revenue generated from events, such as tournaments, hosted at the Golf Course.
  • Farm Lease - To account for revenue received from renting part of the airport property for farm use.
  • Federal Grant Funds - To account for revenues received from Federal Grants.
  • Field Rental - To account for revenues received from field rentals from the Sports Complex.
  • Fire Marshall Inspection Fee - To account for revenue received from inspections done by the Fire Marshall. Food Sales - To account for revenues received from food sales at the Golf Course.
  • Forfeitures - To account for funds confiscated by law enforcement officers and placed in the Police Forfeiture Fund ( Special Revenue Fund).
  • Franchise A. E. P. - Revenue received from AEP Texas Central Company as a fee that is based on a percentage of electricity used in exchange for the City allowing AEP to use city right of ways and easements for it's distribution of electricity.
  • Franchise - CATV 1% PEG - To account for 1% of the CATV revenue that is dedicated for channels with public, educational, and governmental (PEG) use.
  • Franchise - Telephone - To account for a Right -of-Way Access Fee imposed on telecommunications companies and is due on a quarterly basis to the City of Uvalde. (August, November, February, and May).
  • Gain or Loss on Investment - To account for gains or losses incurred when funds are invested (such as Trust Funds).
  • Garage Sales - To account for revenue received from the sale of garage sale permits. Gas Sales - Public - To account for revenue received from the sale of gas to the public.
  • Gas Taps - To account for the revenue received from the fee charged for installing or re-installing a gas tap to a main gas line in order to provide gas service to a specific property.
  • General Sales Tax - The City's portion of taxes levied on the sale of items and services, collected by the Texas Comptroller, then returned to the City in a timely manner.
  • Gift Certificates - Golf Shop - To account for revenue generated from the sale of gift certificates to be used at the Golf Shop.
  • Golf Carts Revenue - To account for revenue received from the rental of golf carts.
  • Golf Fees - Green Fees and Member Dues collected by the Golf Course.
  • Grant Revenue - To account for funds received from a Grant.
  • Gross Receipts - Airport - To account for revenue received from those that utilize the Municipal Airport.
  • Habitat Conservation Plan - To account for fees mandated by the Edwards Aquifer Authority to be collected from all water customers of the City of Uvalde for the purpose of habitat conservation.
  • Interest Revenue - To account for the revenue received as a result of interest paid on bank accounts or invested funds.
  • Landfill Charges - To account for revenue received from the fees charged to municipal residents for dumping at the landfill. The fee charged is based on the weight of the items dumped.
  • Leased Water Revenue - To account for revenue received from the fees charged to for leased water. Lien Admin Fee - To account for revenue received from properties that a lien.
  • Lot Cleaning Fee -To account for revenue received from lot cleanings that were contracted out by the City that the property owner pays because they did not respond to lot cleaning notices.
  • Merchandise Sales - To account for revenue received from sales of merchandise sold at the Opera House or Golf Course.
  • Merchandise Sales Non Taxable - To account for revenue received from sales of merchandise sold at the Opera House or Golf Course that is non tax.
  • Miscellaneous Revenue - To account for revenue received on an occasional basis that does not have a specific account in which it belongs.
  • Miscellaneous Revenue - Fire Marshall - To account for revenue received by the Fire Marshall on an occasional basis that does not have a specific account in which it belongs.
  • Miscellaneous Sale of Scrap Metal - To account for revenue received by the landfill for the sale of scrap metal.
  • Mixed Drink Tax - To account for revenue received from the Texas Comptroller for the taxes imposed on mixed beverages.
  • Motel Taxes - To account for the City of Uvalde's portion of taxes charged to those who stay at a hotel or motel within the city limits of Uvalde.
  • Municipal Court Fines - To account for payments received by defendants as part of the judgement ordered at their hearing.
  • Occupancy Permits - To account for revenue received to have a newly built structure or newly remodeled structure inspected and approved for occupancy. This includes the inspection of a new business opening at an old business' location. The Occupancy Permits account also includes revenue from the issuance of Vendor Permits. Vendor Permits are those issued to vendors that engage in door to door sales, and those that regularly sell from an open space, such as the sale of items from an empty lot.
  • Opera House Ticket Sales - To account for revenue received from from sales for events or for performances.
  • Opera House Rental Fees - To account for revenue received from the rental of the Opera House as a venue for events or for performances.
  • Over Hwy 90 Sign Rental - To account for revenue received from businesses or organizations for hanging a banner across Highway 90, a thoroughfare in the City of Uvalde. A city employee hangs and removes the banner. There are 3 locations along highway 90 that are rented.
  • Parks Rental Fees - To account for revenue received from the rental of space in the municipal parks.
  • Penalties & Interest - Penalty and Interest charges received from those in default of their obligations to the City of Uvalde.
  • Plumbing Permits - To account for revenue received to have plumbing work inspected for code compliance for new construction or remodel.
  • Police Funeral Escorts - These are fees collected by the Police Department for providing escorts for funeral processions.
  • Rate Penalty Revenue - To account for payment of overdue charges by utility customers.
  • Reclaimed/Recycled Water - To account for the revenue received from the sale of reclaimed or recycled water from the wastewater treatment plant.
  • Recycling Revenue - To account for revenue received from the sale of recyclable material from the Recycling Center.
  • Redeemed Gift Certificates - To account for transactions occurring in the Golf Shop when a gift certificate is used as payment for merchandise/concessions.
  • Rental Fees - To account for revenue received from fees charged for the rentals of the Civic Center and the Opera House.
  • Rental Space Advertising - To account for revenue received from fees charged for advertising.
  • Returned Check Fee - To account for the revenue received when the check return fee charged to us by the bank is repaid by the customer.
  • Roll Off Pulls - To account for revenue received from emptying a roll off container.
  • Roll Off Containers Rental - To account for the revenue received from the rental of roll off containers.
  • Sale of Assets - To account for funds received from the sale of assets that are no longer of use to the City of Uvalde.
  • Sanitation Service Fees - To account for revenue received from residents who pay to have their trash picked up by the City.
  • Security Fees (Dance/Parks) - These fees are collected by the Police Department for providing security at certain events held at the Civic Center or at the Parks.
  • Service Water Sales - To account for revenue received from the sale of bottled water at the Service Center. This is no longer done.
  • Sewer - Pavement Cuts, Etc. - To account for revenue received when new sewer lines are installed or when repairs need to be made to an existing sewer line. This work may involve having to cut through existing pavement on streets to gain access to the sewer line.
  • Sewer Services - To account for fees charged by the Wastewater Department for sewer service.
  • Short/Over Cash - To account for the discrepancies in actual cash on hand and receipt totals in day-to-day business transactions.
  • Soccer League Concession - To account for revenue received from security deposits from vendors renting the soccer concession
  • concession
  • Soft Drink Sales - To account for revenue received from the sale of all non-alcoholic drinks sold at the Opera House and Golf Course.
  • Sponsorship - To account for revenue received from sponsers that sponser any of the Youth Leagues that are a part of Tree City You Sports.
  • Sports League Registration Fees - To account for revenue received from registration fees for Tree City Youth Soccer and Basketball.
  • State Grant Funds - To account for revenue received from State Grants.
  • Swimming Lessons - To account for revenue received from fees charged for swimming lessons.
  • Swimming Pool Use Fees - To account for revenue received from fees charged to use the municipal pool.
  • Transfer from Airport Fund - To account for funds transferred from the Airport Fund.
  • Transfer from General Fund - To account for funds transferred from the General Fund.
  • Transfers from Motel Tax - To account for funds transferred from the Motel Tax Fund (A Special Revenue Fund).
  • Transfer from Sanitation Fund - To account for funds transferred from the Sanitation Fund.
  • Transfer from Street Department - To account for funds transferred from the Street Department.
  • Transfer from Utility (for Airport) - To account for funds transferred from the Utility Fund for the airport.
  • Transfer from Utility Fund - To account for funds transferred from the Utility Fund.
  • Transfer from Water - To account for funds transferred from the Water Department.
  • Transfer from Wastewater - To account for funds transferred from the Wastewater Department.
  • Transfer from 603 Capital Improvement Fund - To account for funds transferred from departments to our internal financing 603 Fund.
  • Tree Removal Permits - To account for revenue received from property owners to have "Heritage Trees" cut down. "Heritage Trees" are oak or pecan trees that are 25" or greater in diameter and are allowed to be cut down only with permission from the code enforcement department and the purchase of this permit.
  • Uvalde Gun Club - Revenues received by the Uvalde Gun Club.
  • Vital Statistics Fees - To account for fees charged for every birth record issued through the City of Uvalde. Part of the total fee remains with the City of Uvalde and part goes to the State of Texas.
  • Water Sales - To account for revenue from the sale of water by the Water Department.
  • Water Taps - To account for revenue received from the fee charged for installing or re-installing a water tap in to a main water line in order to provide water service to a specific property.
  • Wide Load Police Escort Fees - To account for revenues received for wide load trailers that pass through town requiring police escorts to direct traffic.
  • Williamson Dickie Rental - Monthly rental income received from the Williamson Dickie Manufacturing Company for the rental of property belonging to the City.
  • Zoning Fees - To account for revenue received from fees associated with zoning changes approved by one of the following boards: Building & Standards Board, Planning & Zoning Board, or the Zoning Board of Adjustments. Most of the fees are associated with the rezoning of property or the act of subdividing property.

Expenses

  • Advertising - Most departments do not have this account. It is used to advertise events, programs, or distribute helpful information to the public. It can also be used for employment ads in the newspaper.
  • Alcohol Purchases - To account for alcohol purchased by the Golf Course to be sold in the Golf Shop.
  • Bad Debts - Debt owed to a department that is considered to be uncollectible.
  • Bank Fees - Fees charged by the bank for services or convenience fees.
  • Bond Issuance Cost - To account for the costs or fees incurred in order to issue a Bond (Long - Term Debt Obligation of the City).
  • Buildings - This account is used when a building is purchased.
  • Building Repair & Maintenance - Charges incurred to repair an existing building and any maintenance done to the building.
  • Building Supplies - To account for expenses associated with supplies purchased to repair a building. This may include light bulbs, light controls, shop lights, screws, drill bits, and another such supplies.
  • Capital Outlay - To account for expenditures for items valued at $5,000 or greater. Certification Pay - Pay in addition to salary for holding certain degrees, certificates or licenses.
  • Closure & Post Closure Care Cost - To account for the cost incurred by the landfill for fulfilling requirements established in the Resource Conservation and Recovery Act (RCRA) which mandated closure requirements and 30 year post closure requirements for Municipal Solid Waste Landfills (MSWLFs).
  • Credit Card Use Fees - Individual transaction fees charged by ETS Corporation (a credit card merchant processing company) for credit card payments. There is also an annual convenience fee of $150 for each terminal.
  • Communication - This account should be used for all communication charges (cell phones, land lines, etc.).
  • Computer Maintenance Contract - To account for expenditures incurred by the Police Department for BADGE and Cardinal. This accounts for expenditures associated with commercial internet, air cards, and Cardinal and Brazos subscription fees. These are specific programs that enable officers to do reports and other duties in the field.
  • Contract Services - CVB - To account for funding of a contractual agreement between the CVB (Convention and Visitors Bureau) and The City of Uvalde. The CVB is to promote tourism and business activity on behalf of the City of Uvalde. A CVB employee is in charge of renting space at the Civic Center.
  • Depreciation - To account for the portion of the original cost of a fixed asset that is used up within the Fiscal Year. The time period that is commonly used for an asset to be fully depreciated (having no more useful life) is 5 years for items like vehicles or equipment, and 30 years for items like buildings.
  • District Allowance - Each of the 5 Districts in Uvalde have a City Council Member to represent their District. Each Council Member has an allowance for expenses incurred on behalf of their District.
  • District Allowance - Mayor - The amount budgeted for the Mayor to use for expenses incurred on behalf of the City.
  • Driving Range Expense - To account for expenses incurred for the driving range at the Golf Course, such as maintenance, supplies, and equipment.
  • Dues & Subscriptions - Subscriptions to trade publications relevant to the function of each department or dues to organizations beneficial to a departments.
  • EAA Management Fees - To account for the portion of the Edwards Aquifer Fees that are paid to Edwards Aquifer Authority.
  • EAA Habitat Conservation Fees - To account for the portion of the Habitat Conservation Plan Fees that are paid to the Edwards Aquifer Authority.
  • Election Supplies/Expense - Elections may be held every 2 years. This account provides for expenses associated with elections, including the cost of purchasing electronic election machines.
  • Electricity - The cost of providing electricity to each department.
  • Emergency Management - Uvalde County - To account for the City of Uvalde's monetary contribution to the Uvalde County Emergency Management Operations Program. The operations of the Uvalde County Emergency Operations Center are jointly funded by the Governor's office, Texas Department of Public Safety, Texas Division of Emergency Management, Uvalde County, and the City of Uvalde. The City of Uvalde also provides the building in which the Emergency Operations Center is located.
  • Emergency Medical Services Subsidy - To account for funds paid to Uvalde EMS. They provide emergent and non-emergent ambulance transport as well as services for stand by events. EMS also provides medical support to the Uvalde Volunteer Fire Department at no cost to the Fire Department.
  • Employee Benefit - Education Reimbursement - An Employee Benefit to reimburse the cost of higher education to employees who choose to attend college while working for the City.
  • Employee Recognition/Activities - To account for the cost of awards or honors presented to employees, gifts of appreciation, and company events such as an Annual Picnic and Holiday Party.
  • Equipment Purchase - To account for the purchase of equipment valued at $5,000 and above. If the cost is under $5,000 refer to the other two accounts that may be used : Small Tools 0-249.99 and Tools/Equipment 250 - 4999.99.
  • Equipment Repair & Maintenance - Charges incurred for repair to equipment and any maintenance charges incurred.
  • Event Costs - To account for expenditures associated with events held at the Opera House.
  • Event Expense - To account for expenses associated with events, such as tournaments, held by the Golf Course.
  • Fireman's Add'l Retirement - To account for expenses associated with additional retirement pay for members of the Uvalde Volunteer Fire Department.
  • Fuel - This account is used to account for the gasoline /diesel used for department vehicles.
  • Grounds Repair & Maintenance - To account for expenditures associated with the repair and maintenance of the airport grounds.
  • Gun Range/Maintenance - The expenses incurred maintaining the Police Department's Gun Range, which is used by police department employees to maintain and enhance their shooting skills.
  • Health/Vision/Dental Insurance - Cost associated with providing health, vision, and dental insurance to employees. The City Provides a contribution toward each employee's insurance cost. The employee is responsible for the remainder of the cost.
  • Improvements - This account is used for improvements to a structure that are capital in nature (over $5,000). The improvement must either be a new structure (car port, or fence) or an upgrade to an existing structure. This account is not used for repairs or routine maintenance, see Building Repair and Maintenance account.
  • Improvements - Ramp - To account for expenditures associated with improvements made at the Garner Field Airport that can be matched through the Texas Department of Transportation Routine Airport Maintenance Program (RAMP).
  • Interest - To account for interest paid on long-term debt obligations issued by the City of Uvalde. Interest payments for long-term debt obligations are usually made two times per year.
  • Interest - Capital Lease - To account for interest paid on a lease of capital equipment.
  • IT Equipment & Supplies - The purchase of supplies and equipment related to Information Technology. Some examples are ink, computers, keyboards, mice, computer screens, speakers, computer cables, and power strips.
  • Jury Duty - To account for the fee paid to members of a jury for municipal court cases.
  • Landfill Inspection/State Mandated Fees - To account for required fees paid to the Texas Commission on Environmental Quality (TCEQ). The fees are paid quarterly and are based on the waste volume and/or weight reported for the landfill. This account may also contain penalty charges assessed by TCEQ.
  • Leased Building Repairs & Maint. - To account for the repairs and maintenance of a leased building used by the Opera House.
  • Life Insurance - Cost associated with providing Life Insurance for employees.
  • Lot Clearing - To account for costs incurred for clearing a property that is in non-compliance with existing city codes.
  • Natural Gas Purchases - To account for natural gas purchased in large quantities, to be resold by the Gas Department.
  • Oil & Tires - To account for oil and tires purchased for department vehicles.
  • Online Payment Fees - To account for fees incurred by the Utility Office for making online payments for accounts payable to vendors, such as Tyler Technology.
  • Operating Supplies - This account is used for items needed to perform day-to-day operations. Examples are storeroom supplies, office supplies, and requisition books.
  • Operating Supplies/Crime Prevention - This account is used by the Police Department for charges incurred in their Crime Prevention effort.
  • Other Personal Services - This account is used for a clothing allowance for Investigators in the Police Department.
  • Other Services and Charges - This account is used for non-routine charges. These are charges that are occasional, unlike the items that would go to operating supplies. This account is also used when an outside vendor is utilized. Examples of items in this account would be drug tests, service fees, rental of small equipment, keys made, and food purchased for a work meeting.
  • Overtime - Compensation for employees after 40 hours have been worked within a 1 week pay period.
  • Postage - To account for the cost of mailing an item, including charges by the US Postal Service, UPS, or Federal Express.
  • Principal - To account for the repayment of the original amount borrowed for Long-Term Debt Obligations issued by the City of Uvalde. Principal payments are made one time per year.
  • Principal - Capital Lease - To account for repayment of the original amount borrowed on a lease of capital equipment.
  • Printing - This is to account for getting items professionally printed (handbooks, manuals, requisition books, etc.) If your department does not have this account use Operating Supplies.
  • *Professional Services - This account is used for services performed by someone not employed by the City. For example, pest control, shredding services, monitoring services, security services, and auditing services.
  • * For the Police Department, this account covers K-9 expenses such as vet bills, and canine supplies. This account is also used to pay for examinations of sexual assault victims.
  • Professional Services - Gun Club - To account for expenses for professional services performed at the Uvalde Gun Club. The road to the Gun Club is adjacent to the aiport.
  • Pumps Repair & Maintenance - To account for the costs incurred to repair and maintain the pumps used by the Golf Course, Cemeteries, Parks, and Water Department.
  • Radio Repair & Maintenance - To account for expenses incurred by a department for the repair and maintenance of the department's radios. (Fire Department, Street Department).
  • Rentals - To account for vehicles or equipment rented for short term use or leased for long term use.
  • Retail Merchandise - To account for the purchase of all merchandise to be sold in the Golf Shop, with the exception of alcohol.
  • Retirement - Cost associated with providing retirement proceeds for employees through Texas Municipal Retirement System.
  • Salaries - Compensation for employees.
  • Small Tools 0-249.99 - The purchase of a tool or piece of equipment needed to perform a task that costs between $ .01 and $249.99.
  • Social Security - Accounts for payments made on behalf of each employee to the Social Security Administration for employee retirement savings.
  • State/Federal Mandated Fees - To account for the regulatory assessment collected by the City from retail customers for wastewater service that is sent to the Texas Commission on Environmental Quality (TCEQ) once a year. This account may also include licensing and testing fees associated with TCEQ certification requirements for employees.
  • Sub-Standard Demolition - To account for costs incurred when a structure must be demolished due to noncompliance of existing city codes.
  • Tools/Equipment 250 - 4999.99 - The purchase of a tool needed to perform a task that costs between $250 and $4,999.99.
  • Training & Travel - To account for the cost of training, such as registration, workbooks, and webinars and the cost of travel associated with the training (car, gas, meals, accommodations).
  • Transfer to Airport - To account for funds transferred to the Airport.
  • Transfer to Capital Improvement Fund - To account for funds transferred to the Capital Improvement Fund (Fund 603).
  • Transfer to Debt Service Fund - To account for the transfer of funds to the Debt Service Fund. Transfer to General Fund - To account for funds transferred to the General Fund.
  • Transfer to IT Fund - To account for funds transferred to the IT Department, a stand-alone fund set-up to account for expenditures incurred in providing IT and IT support to all departments.
  • Transfer to TX Utility System - To account for the transfer of funds to the Texas Utility System Fund (a Special Revenue Fund).
  • UADF - Uvalde Area Development Foundation: A Foundation dedicated to the development of business and enterprise ventures to encourage and support growth in and around the City of Uvalde.
  • Unemployment Insurance - The cost associated with providing Unemployment Insurance to employees who meet certain requirements once they are no longer employed.
  • Uniforms/Accessories - This account is used for the purchase of police uniforms and accessories such as police hats, jackets, duty belts, holsters, etc.
  • Uniform Cleaning - This is the cost of having uniforms cleaned. If a department purchases uniforms (Police Department) there should be a separate account for that.
  • Uniforms (Swimming) - To account for the purchase of uniforms for the seasonal life guards at the municipal pool.
  • Uvalde Appraisal District - Payment made to Uvalde County Appraisal District as compensation for collecting property taxes on behalf of the City.
  • Vehicle - To account for the purchase of vehicles (over $5,000).
  • Vehicle Parts - To account for the cost of purchasing parts for the repair of vehicles owned by the Parks Department.
  • Vehicle Repair & Maintenance - Charges incurred for repair to vehicles and any maintenance charges incurred. May need to use Oil & Tires Account if you have that account set up.
  • Vol. Fire Dept. Mo. Stipend - To account for the monthly stipend paid to the members of the Uvalde Volunteer Fire Dept.
  • Water and Gas - To account for providing water and gas service to each department. The City of Uvalde is the provider of this service, but it is included in the budget to show a more accurate account of the cost of doing business.
  • Weapons & Mobile Camera Maintenance - To account for expenses incurred to maintain the Police Department's weapons and mobile camera's.
  • Workers Compensation - Accounts for payments made to the Workers Compensation Insurance Program regulated by the State of Texas.
  • Youth Program-Event Costs- Accounts for purchases made during the summer Youth Program. The Youth Players on the Plaza (YouPop) performs one play during the summer months.