Budget Glossary

Terms, codes, abbreviations, and structure from the City of Pittsburgh FY2026 Operating and Capital Budgets.

Abbreviations

ARP ARP: American Rescue Plan
CAGR CAGR: Compound Annual Growth Rate (annualized average rate of return over a multi-year period); Used in: Revenue Summary
CDBG CDBG: Community Development Block Grant; Used in: Revenue Detail Office of Management and Budget Community Development Trust Fund Senior Citizens Program Trust Fund Capital Budget Introduction +63 more
CIP CIP: Capital Improvement Plan (the City's multi-year capital spending document); Used in: Capital Budget Introduction
CPFC CPFC: Capital Program Facilitation Committee (reviews and scores capital project proposals); Used in: Capital Budget Introduction Capital Budget Appendices
DCP DCP: Department of City Planning; Used in: Department of City Planning Department of Permits, Licenses, and Inspections Capital Budget Appendices
DOMI DOMI: Department of Mobility and Infrastructure; Used in: Department of City Planning Department of Mobility and Infrastructure Other Special Revenue Funds Master Fee Schedule Appendices +5 more
EMS EMS: Emergency Medical Services; Used in: Expenditures Detail Department of Human Resources and Civil Service Bureau of Administration (Public Safety)Bureau of Emergency Medical Services Office of Community Health and Safety +5 more
ESG ESG: Emergency Solutions Grant; Used in: Office of Management and Budget CDBG PERSONNEL EMERGENCY SOLUTIONS GRANT Capital Budget Appendices
FAS FAS: Fire Alarm System; Used in: Master Fee Schedule
FTE FTE: Full-Time Equivalent — a unit of staffing where 1.0 equals one full-time position. Part-time roles are expressed as fractions (e.g., 0.5 FTE = half-time).; Used in: City Council Office of the City Clerk Office of the Mayor Office of Management and Budget Department of Innovation and Performance +34 more
HOME HOME: HOME Investment Partnerships Program (federal affordable housing); Used in: Office of Management and Budget Capital Budget Introduction HOME INVESTMENT PARTNERSHIPS PROGRAM CDBG PERSONNEL Capital Budget Appendices
HOPWA HOPWA: Housing Opportunities for Persons with AIDS; Used in: Office of Management and Budget CDBG PERSONNEL HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS Capital Budget Appendices
JDE JDE: JD Edwards (the City's enterprise accounting system); Used in: Grants
OMB OMB: Office of Management and Budget; Used in: Revenue Detail Expenditure Summary Office of Management and Budget Other Special Revenue Funds Capital Budget Appendices
OPEB OPEB: Other Post-Employment Benefits; Used in: Five-Year Financial Forecast Expenditures Detail Department of Finance Other Special Revenue Funds
PAYGO PAYGO: Pay-As-You-Go (capital funding from reserves instead of debt); Used in: Five-Year Financial Forecast Expenditure Summary Appendices Capital Budget Introduction 28TH STREET BRIDGE (TIP) +62 more
PLI PLI: Department of Permits, Licenses, and Inspections; Used in: Revenue Detail Department of City Planning Department of Permits, Licenses, and Inspections Other Special Revenue Funds Master Fee Schedule +1 more
RAD RAD: Regional Asset District; Used in: Bureau of Administration (Public Safety)Regional Asset District - Parks and Recreation Trust Fund Mellon Park Trust Fund PARK RECONSTRUCTION - REGIONAL ASSET DISTRICT PARKS
SSP SSP: Site Safety Plan; Used in: Master Fee Schedule
TIP TIP: Transportation Improvement Program; Used in: Department of Mobility and Infrastructure Capital Budget Introduction 28TH STREET BRIDGE (TIP)BEAVER AVENUE TWO-WAY CONVERSION (TIP)BLOOMFIELD BRIDGE (TIP) +23 more

General Terms

Grade: Salary classification level assigned to a city position (e.g., 18E, 32G). Determines the pay range for that role.
Step: Pay increment within a salary grade, typically advancing with tenure (e.g., Step A through Step O).
Cost Center: Numeric code identifying a department or organizational unit in the city's accounting system (e.g., 250000 = Bureau of Police).
Subclass: Two-digit code classifying a type of revenue or expenditure (e.g., Code 51 = Salaries and Wages, Code 41 = Tax Revenue).
Bond: Debt instrument issued by the City to finance capital projects. Repaid over time with principal and interest payments from the Debt Service fund.
Principal: The face amount of a bond that is repaid to bondholders over the life of the bond.
Interest: The cost of borrowing paid to bondholders, calculated as a percentage (coupon rate) of outstanding principal.
Coupon: The stated annual interest rate on a bond issue, used to calculate interest payments to bondholders.
Longevity: Additional pay supplement awarded to employees based on years of service with the City.
Secondary Employment: Compensated off-duty work by city employees (particularly police officers) at private events or businesses, administered through a trust fund.
Transfer In: Revenue received by a fund from another city fund, such as General Fund transfers to trust funds or special revenue funds.
Transfer Out: Expenditure representing money moved from one city fund to another (e.g., PAYGO transfer from General Fund to Capital Budget).
Appropriation: Legal authorization granted by City Council to spend a specific amount of money for a stated purpose during a fiscal year.
Allocation: The distribution of budgeted funds to a specific department, program, or project within an appropriation.
Functional Area: Category grouping capital projects by type of work: Engineering and Construction, Facility Improvement, Neighborhood and Community Development, Public Safety, Vehicles and Equipment, or Administration/Sub-Award.
Project Type: Classification of a capital project by timeline and funding origin. Timeline: New (first-time funded), Continuing (spans multiple years), or Recurring (annual). Origin: Capital Project, Intergovernmental Project, or Special Revenue Project.
Deliverable: A specific work product or outcome within a capital project, with its own location, council district, funding source, and cost.

Fiscal Metrics

Operating Result: Total Revenues minus Total Expenditures for the fiscal year
Beginning Reserve Fund Balance: Unappropriated fund balance carried forward from the prior fiscal year
Ending Reserve Fund Balance: Reserve balance after operating result and transfers (PAYGO, Housing, etc.)
Fund Balance as a % of Expenditures: Ending reserve fund balance divided by total expenditures; a measure of fiscal cushion
Debt Service as a % of Expenditures: Debt service costs divided by total expenditures
PAYGO: Pay-as-you-go capital funding transferred from the reserve fund rather than financed by debt
OPEB: Other Post-Employment Benefits (retiree health care, life insurance, etc.)

Capital Funding Sources

PAYGO PAYGO: Pay-as-you-go funding transferred from the General Fund reserve. Used for projects not eligible for bond or CDBG financing, typically shorter-lived assets like IT improvements, traffic calming, or condemned structure remediation.; Used in: Five-Year Financial Forecast Expenditure Summary Appendices Capital Budget Introduction 28TH STREET BRIDGE (TIP) +62 more
BOND BOND: Municipal bond financing that spreads project costs over multiple years. Requires the funded asset to have a minimum useful life of 5 years. Repaid through the Debt Service fund with principal and interest.; Used in: Capital Budget Introduction 28TH STREET BRIDGE (TIP)BEAVER AVENUE TWO-WAY CONVERSION (TIP)BLOOMFIELD BRIDGE (TIP)BRIDGE PRESERVATION AND RESTORATION FUND (TIP) +58 more
CDBG CDBG: Community Development Block Grant — federal funds with flexible use, provided the project benefits low- or moderate-income residents, seniors, eliminates blight, or addresses health and safety threats.; Used in: Revenue Detail Office of Management and Budget Community Development Trust Fund Senior Citizens Program Trust Fund Capital Budget Introduction +63 more
OTHER OTHER: Funding from federal, state, or local government grants, foundation awards, non-profit donations, or state/federal reimbursement (especially for TIP transportation projects).; Used in: Expenditures Detail Office of the City Clerk Office of the Mayor Office of Management and Budget Department of Innovation and Performance +92 more

Funds

General Fund: Primary operating fund for the City, covering most departmental expenditures; Used in: Expenditure Summary Department of Human Resources and Civil Service Bureau of Administration (Public Safety)Three Taxing Bodies Trust Fund Police Secondary Employment Trust Fund +4 more
Reserve Fund: Unappropriated balance carried between fiscal years; used as a fiscal cushion; Used in: Five-Year Financial Forecast Mellon Park Trust Fund
Stop the Violence Fund: Special fund established under City Code Chapter 237 for violence prevention programs; Used in: Five-Year Financial Forecast Stop the Violence Trust Fund
American Rescue Plan Trust Fund: Federal COVID-19 relief funds; must be obligated by Dec 31, 2024 and spent by Dec 31, 2026; Used in: Other Special Revenue Funds
Special Food Service Trust Fund: Trust fund for food service operations; Used in: Special Food Service Trust Fund
Three Taxing Bodies Trust Fund: Trust fund shared across three taxing bodies; Used in: Department of Finance Three Taxing Bodies Trust Fund
Early Childhood Community Facilities Fund: Fund for early childhood community facility investments, funded by reserve transfers; Used in: Five-Year Financial Forecast
Housing Opportunity Fund: Dedicated fund for affordable housing programs, receiving $10M annual transfers; Used in: Five-Year Financial Forecast
Technology Modernization Fund: Fund for IT and technology modernization initiatives

Revenue Subclasses

Code 41 Tax Revenue
Code 42 Licenses and Permits Revenue
Code 43 Charges for Services
Code 44 Fines and Forfeitures
Code 45 Intergovernmental Revenue
Code 47 Interest Earnings
Code 48 Miscellaneous Revenues

Expenditure Subclasses

Code 51 Personnel - Salaries and Wages
Code 52 Personnel - Employee Benefits
Code 53 Professional and Technical Services
Code 54 Property Services
Code 55 Other Services
Code 56 Supplies
Code 57 Property
Code 58 Miscellaneous
Code 59 Transfers Out
Code 82 Debt Service
Code 90 Transfers
Code 91 Transfers Out

Revenue Line Items

Real Estate Tax: Tax on the assessed value of property within city limits; the City's largest single revenue source.
Earned Income Tax: Tax on wages and salaries earned by individuals working in the city, applying to both residents and non-residents.
Payroll Preparation Tax: Tax on employers based on the payroll they process; distinct from the earned income tax on individual wages.
Parking Tax: Tax on parking transactions including both on-street metered parking and commercial lot operations.
Regional Asset District Tax Relief: State-distributed revenue compensating the City for sales tax redirected to the Regional Asset District (transit, stadiums, cultural facilities).
Deed Transfer Tax: Tax assessed on the sale and transfer of real property, collected when ownership changes hands.
Amusement Tax: Tax on admission charges to entertainment venues, sporting events, and recreational facilities.
Local Service Tax: Tax on individuals earning income within the city; applies primarily to self-employed and out-of-state workers.
Facility Usage Fee: Charges for use of city-owned facilities and spaces, including building rentals and park venues.
Telecommunications Licensing Tax: Tax on telecommunications service providers operating within city limits.
Institution Service Privilege Tax: Tax on nonprofit institutions (colleges, hospitals, museums) receiving certain service privileges in the city.
Non-Profit Payment for Services: Voluntary payments from tax-exempt organizations in lieu of property taxes for city services provided to them.
Other Taxes: Miscellaneous tax revenue not classified under other specific categories.
Licenses and Permits: Fees from business licenses (liquor, vending, pawn), construction and building permits, and professional registrations.
Charges for Services: Revenue from city-provided services including parking meter collections, medical services, fire protection, and administrative fees.
Fines and Forfeitures: Revenue from traffic violations, parking tickets (the majority), magistrate fines, and other penalties.
Intergovernmental Revenue: Transfers from state and federal governments, including state pension aid, Local Share of Slots revenue, and federal grants.
Interest Earnings: Income from investing municipal cash reserves and project funds in short-term instruments and bonds.
Miscellaneous Revenues: Minor revenue sources including rebates, incentives, vending commissions, and registration fees.

Expenditure Line Items

Salaries: Direct wage and salary costs for city employees, including regular pay, overtime, longevity bonuses, and uniform allowances.
Health Benefits: Health insurance premiums for active employees and retirees, plus dental and vision coverage.
Workers' Comp.: Insurance and claims costs for employee workplace injuries, including medical treatment, indemnity payments, and legal fees.
Pension & OPEB: Mandatory contributions to employee pension plans (police, fire, municipal) and retiree healthcare benefits (Other Post-Employment Benefits).
Operating Departments: Day-to-day departmental expenses excluding personnel: supplies, utilities, professional services, property maintenance, equipment, and fuel.
Debt Service: Principal and interest payments on municipal bonds issued for capital projects and prior obligations.

Departments

101100 City Council Districts
102000 Office of the City Clerk
102200 Office of the Mayor
103000 Office of Management and Budget
105000 Department of Innovation and Performance
107000 Commission on Human Relations
101200 Office of the City Controller
108000 Department of Finance
108100 Department of Law
240000 Ethics Hearing Board
109000 Office of Municipal Investigations
110000 Department of Human Resources and Civil Service
130000 Department of City Planning
210000 Department of Permits, Licenses, and Inspections
220000 Bureau of Administration (Public Safety)
230000 Bureau of Emergency Medical Services
250000 Bureau of Police
280000 Bureau of Fire
102300 Bureau of Animal Care and Control
410000 Office of Community Health and Safety
420000 Bureau of Administration (Public Works)
430000 Bureau of Operations
450000 Bureau of Environmental Services
500000 Bureau of Facilities
600000 Department of Parks and Recreation
999900 Department of Mobility and Infrastructure

Budget Structure

Actual: Prior year actual spending (audited or near-final)
Estimate: Current year estimated spending
Budget: Proposed or adopted budget for the target year
Forecast: Projected spending for out-years in the five-year plan
Five-Year Forecast: Summary-level revenue and expenditure projections across six fiscal years
Department Detail: Per-department expenditures broken down by subclass (51-58) with five-year projections
Salary Table: Employee position titles, grades, steps, and annual rates by department
Grant Table: Grant-funded programs with revenue sources and expenditure details
Debt Service Schedule: Bond issue principal and interest payments by year
Master Fee Schedule: Comprehensive listing of all city fees, permits, and license costs