Transcription of Glossary of Finance Terms - National Association of Counties
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Glossary of Finance Terms - National Association of Counties
Glossary of Finance TermsJanuary 2009 Glossary of Public Finance Terms 1 Glossary of Public Finance TermsAbout NACo The Voice of America s CountiesThe National Association of Counties (NACo) is the only National organization that represents county governments in the United States. Founded in 1935, NACo provides essential services to the nation s 3,068 Counties . NACo advances issues with a unified voice before the federal government, improves the public s understanding of county gov-ernment, assists Counties in finding and sharing innovative solutions through education and research, and provides value-added services to save Counties and taxpayers money. For more information about NACo, visit by Jacqueline J. ByersDirector of Research and OutreachJanuary 2009 Financing county government programs and services has always been a critical function.
es less certain expenses incurred in earning that income. Adopted Budget: Refers to the budget amounts as originally approved by the county’s legislative body. Ad Valorem Tax: A tax based on the value of taxable property. Ad valorem is a Latin term meaning “according to value.” Advance Refunding Bonds: Bonds that are issued to refund an out-
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