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15 ATTACHMENT 1
City of Pleasanton
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15 ATTACHMENT 1
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City of Pleasanton Operating Budget • FY 2023/24 - FY 2024/25B - 12 <br />Measure B <br />A half-cent transportation sales tax authorized by the passage of Alameda County in 2000. Measure B <br />went into effect on April 1, 2002 and expired on March 31, 2022. Funding can be used for street construction, <br />repairs and maintenance and for bicycle and pedestrian safety projects. <br />Measure BB <br />A half-cent transportation sales tax authorized by the passage of Alameda County in 2000. Measure BB <br />went into effect on April 1, 2005 and will expire on March 31, 2022. The full one-cent sales tax will begin April 1, <br />2022 and will extend through March 31, 2045. Funding is to be used for transportation priorities that includes <br />streets and roads improvements, bicycle/pedestrian enhancements, and transit related projects. <br />Measure F <br />The Vehicle Registration Fee ballot measure was passed in 2012 by Alameda County. Approximately <br />60% of Measure F funding is allocated directly to local agencies to be put towards the maintenance and <br />improvement of essential transportation services and facilities. City applies it for repairs and maintenance <br />of local streets and roads and the improvement of traffic flow, public transportation, and bicyclist, <br />pedestrian, and driver safety. <br />Modified Accrual Basis or Modified Accrual Method <br />An accounting method whereby income and expense items are recognized, as they are available and <br />measurable. <br />Net <br />Figure remaining after all relevant deductions have been made from the gross amount; or to arrive at the <br />difference between additions and subtractions or plus amounts and minus amounts. <br />Object Codes <br />Specific numerical classifications for which money is allocated for disbursements. The City uses object <br />codes as the last six characters of the account number and represents the lowest level of classification <br />within the General Ledger accounting system. <br />Objective <br />Measurable statement of the intended beneficial and tangible effects of a program’s activities. An objective <br />is a specific target toward which a manager can plan, schedule work activities and make staff assignments. <br />An objective is stated in quantifiable terms, such that it is possible to know when it has been achieved. <br />Operating and Maintenance <br />Cost associated with a capital facility that will impact the City of Pleasanton on an ongoing and annual <br />basis. <br />Operating Expense <br />A series of object codes which include expenditures for items which primarily benefit the current period and <br />are not defined as personnel services, contractual services or capital outlays. <br />Operational Audit <br />Process to determine ways to improve production and services. <br />Ordinance <br />The laws of a municipality. <br />Organization <br />Organized structure of roles and responsibilities functioning to accomplish predetermined objectives.
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