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B - 13 City of Pleasanton Operating Budget • FY 2023/24 - FY 2024/25 APPENDIX B Organization Chart A chart showing the interrelationships of positions within an organization in terms of authority and responsibilities. There are basically three patterns of organization: line organization, functional organization and line and staff organization. Overage Too much, opposite of shortage. Overhead Indirect expenses of running an organization not directly associated with a particular item of service. For example, wages paid to an employee providing a service and the costs of the required materials for performing the service are direct costs. Electricity and building insurance are overhead expenses. By applying a factor called the burden rate, cost accounting attempts to allocate overhead, where possible, to the cost of the services provided. Overtime Time worked in excess of an agreed upon time for normal working hours by an employee. Hourly or non- exempt employees must be compensated at the rate of one and one-half their normal hourly rate for overtime work beyond 40 hours in a workweek. Working on holidays or weekends is sometimes referred to as overtime work. Payroll Aggregate periodic amount an organization pays its workers, lists of employees and their compensation. Per Capita By or for each individual. Anything figured per capita is calculated by the number of individuals involved and is divided equally among all. Performance Measures Specific quantitative measures of work performed within a program (e.g. miles of streets cleaned). Also, specific quantitative measures of results obtained through a program (e.g., percent change in response time compared to previous year). Prepaid Expense paid in advance, such as a one-year insurance policy paid when purchased or rent paid in advance of the period covered. Prior Year The fiscal year preceding the current year. Program An organized self-contained set of related work activities within a department or division which are directed toward common objectives and represent a well-defined expenditure of City resources. Projection Estimate of future performance made by economists, corporate planners and credit and securities analysts, typically using historic trends and other assumed input. Pro Rata Proportionate allocation. For example, a pro rata property tax rebate might be divided proportionately (prorate) among taxpayers based on their original assessments, so that each gets the same percentage.