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Operating and Maintenance <br />Cost associated with a capital facility that will impact the City of Pleasanton on an ongoing <br />and annual basis. <br />Operating Expense <br />A series of object codes which include expenditures for items which primarily benefit the <br />current period and are not defined as personnel services, contractual services or capital <br />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 <br />objectives. <br />Organization Chart <br />A chart showing the interrelationships of positions within an organization in terms of <br />authority and responsibilities. There are basically three patterns of organization: line <br />organization, functional organization and line and staff organization. <br />Overage <br />Too much, opposite of shortage. <br />Overhead <br />Indirect expenses of running an organization not directly associated with a particular item <br />of service. For example, wages paid to an employee providing a service and the costs of the <br />required materials for performing the service are direct costs. Electricity and building <br />insurance are overhead expenses. By applying a factor called the burden rate, cost <br />accounting attempts to allocate overhead, where possible, to the cost of the services <br />provided. <br />Overtime <br />Time worked in excess of an agreed upon time for normal working hours by an employee. <br />Hourly or non- exempt employees must be compensated at the rate of one and one-half <br />their normal hourly rate for overtime work beyond 40 hours in a workweek. Working on <br />holidays or weekends is sometimes referred to as overtime work. <br />Payroll <br />Aggregate periodic amount an organization pays its workers, lists of employees and their <br />compensation. <br />Per Capita <br />By or for each individual. Anything figured per capita is calculated by the number of <br />individuals involved and is divided equally among all. <br />Performance Measures <br />Specific quantitative measures of work performed within a program (e.g. miles of streets <br />cleaned). Also, specific quantitative measures of results obtained through a program (e.g., <br />percent change in response time compared to previous year). <br />205 <br />