Definitions

  • Accrual - Normally there are 1-2 days in which a biweekly pay period ends that do not coincide with the end of the year. Accrual is the salaries and benefits for those days.
  • Acquisition - Asset or object bought or obtained. 
  • Activity - A specific type of work that is the building block for a program and can be tied to particular goals and outcomes.
  • Ad Valorem Tax - A tax levied on the assessed value of both real and personal property in proportion to the value of the property (commonly referred to as “property tax”).
  • Adaptive Recreation - Concept whereby people with disabilities are given the opportunity to participate in recreational activities.
  • Adjudication - Final judgment in a legal proceeding. 
  • Administrative Charge - Payments to the General Fund for indirect costs incurred against General Fund budgets.
  • Administrative Regulation (AR) - Directives regarding City operations and policies developed by the City Manager. 
  • Adopted Budget - Financial plan presented, reviewed and approved by the governing body for the upcoming or current fiscal year.
  • Agency for Toxic Substances and Disease Registry (ATSDR- Federal public health agency of the U.S. Department of Health and Human Services.
  • Agenda Report - Summary of an organizational issue or policy designed to brief members of the Wichita City Council.
  • Air Quality Index (AQI- Color-based scale developed by the government to measure how much pollution is in the air.
  • Air Quality Section (AQS) - Part of the Environment Services Division that monitors, enforces, and informs the community on air quality matters including regulations.
  • Airport Board - Known also as the Wichita Airport Advisory Board (WAAB).
  • Airport Improvement Plan (AIP) - Federal grant-in-aid program that represents a major source of funding for airport development and planning.
  • Airport Revenue - Revenue generated from the airport system (Wichita Dwight D. Eisenhower National Airport and Colonel James Jabara Airport).
  • Airport System - Wichita Dwight D. Eisenhower National Airport and Colonel James Jabara Airport. 
  • Airports Council International (ACI- Trade association that represents airports interested and develops standards, policies, and recommended practices for airports.
  • Alcohol Liquor Tax - Tax on gross receipts from the sale of liquor.
  • Alliance of Hazardous Materials Professionals (AHMP) - Formerly the Academy of Certified Hazardous Materials Managers, Inc., AHMP is a professional association of leading experts in environmental, health, safety and security management. 
  • Allocation - Assigning one or more items of cost or revenue to one or more segments of an organization according to benefits received, responsibilities or other logical measures of use.
  • Allotment - Authorization by authorized employee to subordinates to incur obligations
  • American Association of Airport Executives (AAAE) - Professional association. 
  • American Chemical Society (ACS- World’s largest scientific society, a leading source of authoritative scientific information. 
  • American with Disabilities Act (ADA- Federal law prohibiting discrimination against people with disabilities in employment, transportation, public accommodation, communications, and governmental activities. 
  • American Planning Association (APA) - Association for professional planners. 
  • American Public Works Association (APWA) - A professional association of public agencies, private sector companies, and individuals in public works.
  • American Rescue Plan Act (ARPA– Federal stimulus plan that was enacted in March of 2021 in response to the COVID-19 pandemic. The law authorized $1.9 trillion in federal spending, $130 billion of which was provided directly to local governments. Funding was distributed proportionally using a formula..
  • American Water Works Association (AWWA- A nonprofit scientific and educational society focused on improving the quality and supply of drinking water.
  • Animal Control - City’s central housing shelter for domestic and wild animals.
  • Animal Control Officer (ACO) - Employees responsible for the animal shelter and field services operations.
  • Animal Maintenance Permit - Required for certain kinds and numbers of animals.
  • Annexation - Incorporation by joining or uniting.
  • Annual Budget - Financial plan that consists of policy and funding priorities, as well as a presentation of the economic outlook for a given fiscal year.
  • Annual Comprehensive Financial Report (ACFR- A set of U.S. government financial statements comprising the financial report of a state, municipal or other government entity that complies with the accounting requirements promulgated by the Governmental Accounting Standards Board (GASB). Formerly called Comprehensive annual Financial Report (CAFR).   
  • Appraisal - Expert estimate of the value of something.
  • Appraised Value - Market dollar value given to real estate, utilities, and personal property; established through notification, hearing and appeals and certification process.
  • Appraiser - Official who estimates the worth or value or quality of things. 
  • Appropriation - An authority and allocation created by City Council that permits the officials to incur obligations against, and to make expenditures of, governmental resources (revenues).
  • Apron - Pavement on an airport between buildings and taxiways used for airplane parking and movement.
  • Aquifer - Body of permeable rock that can contain or transmit groundwater.
  • Arts Council - Nonprofit designated by the City of Wichita to coordinate and promote the visibility of cultural arts in the community.
  • Assessed Value - Appraised value of property adjusted downward by a classification factor, to determine the basis for distributing the tax burden to property owners. 
  • Asset - Government resources that have monetary value. 
  • Attrition - A method of achieving a reduction in personnel by not refilling the positions vacated through resignation, reassignment, transfer, retirement, or means other than layoffs. 
  • Audit - A review of the City’s accounts by an independent accounting firm to substantiate year-end fund balances, reserves, and cash on hand.
  • Authorized Positions - Employee positions that authorized in the adopted budget, to be filled during the year.
  • Authorizing Resolution - Resolution adopted to give notice of the intent to use debt financing.