{ "areas": { "General Government": { "description": "The administrative core of the Town of Apex, covering executive leadership, financial management, human resources, information technology, and legal services that keep town government running day to day.", "color": "#7c3aed", "lightColor": "#f5f3ff" }, "Public Safety": { "description": "Protecting the Apex community through police, fire, and emergency communications services — the largest share of the General Fund budget.", "color": "#dc2626", "lightColor": "#fef2f2" }, "Public Works & Infrastructure": { "description": "Maintaining the streets, public buildings, fleet vehicles, solid waste collection, and utility engineering that support everyday life in Apex.", "color": "#d97706", "lightColor": "#fffbeb" }, "Planning & Development": { "description": "Guiding how Apex grows through land-use planning, building inspections, economic development incentives, and transportation infrastructure.", "color": "#db2777", "lightColor": "#fdf4ff" }, "Recreation & Culture": { "description": "Parks, recreation programs, cultural arts, and greenway trails that make Apex a great place to live, play, and connect.", "color": "#16a34a", "lightColor": "#f0fdf4" }, "General Fund": { "description": "Town-wide departments funded through the General Fund, including community development, public works administration, communications, and the Town Clerk.", "color": "#2563eb", "lightColor": "#eff6ff" }, "General Fund Non-Departmental": { "description": "Centralized General Fund expenditures that are not assigned to a specific department, such as insurance, contingency reserves, debt service transfers, and retiree benefits.", "color": "#64748b", "lightColor": "#f8fafc" }, "Electric Fund": { "description": "Apex's municipally-owned electric utility, which purchases wholesale power and distributes electricity to customers within the town's service area.", "color": "#f59e0b", "lightColor": "#fffbeb" }, "Water & Sewer Fund": { "description": "The enterprise fund supporting Apex's water treatment, distribution, sewer collection, and wastewater treatment operations — self-funded through customer rates.", "color": "#0891b2", "lightColor": "#ecfeff" }, "Stormwater Fund": { "description": "Managing stormwater runoff, drainage infrastructure, and water-quality compliance — funded by stormwater utility fees rather than property taxes.", "color": "#0d9488", "lightColor": "#f0fdfa" } }, "departments": { "Administration": { "area": "General Government", "tagline": "Executive leadership and policy coordination", "description": "The Town Manager's Office and central administration provide executive leadership, coordinate policy implementation across all departments, manage intergovernmental relations, and oversee the daily operations of town government.", "stats": ["Oversees 600+ employees", "Coordinates with Wake County & NC legislature", "Manages annual budget process"] }, "Budget & Performance Mgmt": { "area": "General Government", "tagline": "Fiscal planning, performance measurement, and budget development", "description": "Budget & Performance Management develops the Town's annual operating and capital budgets, monitors departmental spending, and tracks key performance indicators to ensure taxpayer dollars are used effectively.", "stats": ["Develops annual budget", "Monitors KPIs across departments", "Supports long-range financial planning"] }, "Finance": { "area": "General Government", "tagline": "Accounting, revenue collection, and financial reporting", "description": "The Finance Department manages all town financial operations including accounts payable, revenue collection, payroll, purchasing, and the annual financial audit. Finance maintains the town's strong credit rating through sound fiscal stewardship.", "stats": ["AAA bond rating", "Annual CAFR publication", "Manages all town purchasing"] }, "Governing Body": { "area": "General Government", "tagline": "Town Council operations and legislative support", "description": "This budget covers the elected Town Council — the Mayor and Council Members — including stipends, travel, training, meeting expenses, and legislative support costs.", "stats": ["Mayor + Council Members", "Sets town policy and tax rate", "Approves annual budget"] }, "Human Resources": { "area": "General Government", "tagline": "Recruiting, benefits, and employee development", "description": "Human Resources manages the full employment lifecycle for town employees: recruitment, compensation and benefits administration, employee relations, training, and compliance with state and federal employment law.", "stats": ["600+ employees supported", "Self-funded health plan", "Administers NC LGERS retirement"] }, "Information Technology": { "area": "General Government", "tagline": "Technology infrastructure, cybersecurity, and GIS", "description": "Information Technology provides network infrastructure, enterprise applications, cybersecurity monitoring, GIS services, and help-desk support for all town departments and their employees.", "stats": ["600+ supported users", "99.9% uptime target", "Enterprise GIS platform"] }, "Legal": { "area": "General Government", "tagline": "Legal counsel and risk management", "description": "The Legal Department provides in-house legal counsel to the Town Council, Town Manager, and all departments on contracts, ordinances, litigation, land use, and regulatory compliance.", "stats": ["Reviews all town contracts", "Drafts ordinances", "Manages litigation risk"] }, "Police": { "area": "Public Safety", "tagline": "Patrol, investigations, and community engagement", "description": "The Apex Police Department provides 24/7 patrol coverage, criminal investigations, traffic enforcement, and community engagement programs. Officers respond to tens of thousands of calls for service each year and staff specialized units including school resource officers.", "stats": ["120+ sworn officers", "35,000+ calls/year", "School resource officers"] }, "Fire": { "area": "Public Safety", "tagline": "Fire suppression, EMS, and technical rescue", "description": "Apex Fire provides fire suppression, emergency medical services, and technical rescue from multiple stations across town. Crews respond to thousands of incidents annually, including structure fires, medical emergencies, vehicle accidents, and hazmat calls.", "stats": ["Multiple fire stations", "6,000+ incidents/year", "ISO Class 1 rating"] }, "Emergency Communications": { "area": "Public Safety", "tagline": "911 dispatch and emergency call handling", "description": "Emergency Communications operates the town's 911 center, dispatching police, fire, and EMS units to emergencies around the clock. Telecommunicators handle call intake, prioritize responses, and coordinate multi-agency incidents.", "stats": ["24/7 dispatch operations", "Handles 911 & non-emergency calls", "Multi-agency coordination"] }, "Streets": { "area": "Public Works & Infrastructure", "tagline": "Road maintenance, repaving, and traffic signals", "description": "The Streets Division maintains all town-owned roads through patching, resurfacing, and capital reconstruction. Staff also manage traffic signals, streetlights, pavement markings, and winter weather response.", "stats": ["280+ lane miles maintained", "2,400+ streetlights", "Winter weather response"] }, "Solid Waste": { "area": "Public Works & Infrastructure", "tagline": "Weekly trash and recycling collection", "description": "Solid Waste provides weekly curbside trash and single-stream recycling collection for all residential customers. The division also manages yard waste programs, bulky-item pickup, and quarterly hazardous waste collection events.", "stats": ["23,000+ households served", "Weekly trash & recycling", "Quarterly hazardous waste events"] }, "Facility Services": { "area": "Public Works & Infrastructure", "tagline": "Maintenance of town-owned buildings", "description": "Facility Services is responsible for the maintenance, repair, and custodial care of all town-owned buildings — including Town Hall, community centers, fire stations, and public works facilities.", "stats": ["Maintains all town buildings", "HVAC, electrical & plumbing", "Custodial services"] }, "Fleet Services": { "area": "Public Works & Infrastructure", "tagline": "Vehicle and equipment maintenance", "description": "Fleet Services maintains and repairs the town's vehicles and heavy equipment — police cruisers, fire engines, public works trucks, mowers, and more — to keep every department operational.", "stats": ["400+ vehicles & equipment", "Preventive maintenance program", "In-house repair shop"] }, "Water Resources / Utility Engineering": { "area": "Public Works & Infrastructure", "tagline": "Utility planning and capital project engineering", "description": "Water Resources and Utility Engineering plans and designs capital improvements for water, sewer, and stormwater infrastructure. Staff manage engineering reviews of new development, oversee construction projects, and ensure compliance with environmental regulations.", "stats": ["Capital project oversight", "Development plan reviews", "Environmental compliance"] }, "Planning": { "area": "Planning & Development", "tagline": "Land use planning and zoning administration", "description": "The Planning Department guides Apex's growth through comprehensive planning, zoning administration, and development review. Staff support the Planning Board, maintain the Comprehensive Plan, and manage GIS mapping data.", "stats": ["Manages Comprehensive Plan", "Zoning & development review", "Supports Planning Board"] }, "Inspections & Permitting": { "area": "Planning & Development", "tagline": "Building permits and construction inspections", "description": "Inspections & Permitting issues building permits and performs code inspections to ensure all construction meets the North Carolina State Building Code. Inspectors cover building, electrical, plumbing, mechanical, and fire protection systems.", "stats": ["2,000+ permits/year", "Online permitting portal", "5 code disciplines"] }, "Economic Development": { "area": "Planning & Development", "tagline": "Business attraction and economic growth", "description": "Economic Development works to attract quality employers, support existing businesses, and diversify the local economy. Staff administer performance-based incentive agreements, coordinate with regional partners, and represent Apex at economic development conferences.", "stats": ["Manages incentive pipeline", "Partners with regional agencies", "Supports small businesses"] }, "Transportation & Infrastructure": { "area": "Planning & Development", "tagline": "Transportation planning and capital projects", "description": "Transportation & Infrastructure plans and delivers capital projects for roads, sidewalks, greenways, and intersections. Staff coordinate with NCDOT on state highway improvements and manage the town's transportation master plan.", "stats": ["Multi-year CIP projects", "Coordinates with NCDOT", "Sidewalk & greenway construction"] }, "Parks & Recreation": { "area": "Recreation & Culture", "tagline": "Parks, athletics, and community programs", "description": "Parks & Recreation maintains Apex's park system and offers hundreds of recreation programs for all ages — from youth sports leagues and summer camps to adult fitness classes and senior activities. Fee assistance is available for qualifying families.", "stats": ["40+ parks & facilities", "200+ annual programs", "Fee assistance available"] }, "Parks, Recreation, & Cultural Resources": { "area": "Recreation & Culture", "tagline": "Combined parks, recreation, and cultural arts", "description": "Beginning in FY23-24, the Town combined Parks & Recreation and Cultural Arts Center into a single department. This combined department manages all parks maintenance, recreation programming, cultural arts events, and community facilities.", "stats": ["40+ parks & facilities", "Cultural arts programming", "Community-wide events"] }, "Cultural Arts Center": { "area": "Recreation & Culture", "tagline": "Visual and performing arts programming", "description": "The Cultural Arts Center (formerly Halle Cultural Arts Center) hosts art exhibits, performances, classes, and community events that enrich the cultural life of Apex. In FY23-24 it was merged into Parks, Recreation, & Cultural Resources.", "stats": ["Art exhibits & galleries", "Performance space", "Community art classes"] }, "Parks": { "area": "Recreation & Culture", "tagline": "Park grounds maintenance and improvements", "description": "The Parks division maintains Apex's park grounds, athletic fields, playgrounds, greenways, and natural areas — including regular mowing, landscaping, facility repairs, and playground safety inspections.", "stats": ["40+ parks", "1,200+ acres", "Athletic field preparation"] }, "Community Development": { "area": "General Fund", "tagline": "Neighborhood services and housing programs", "description": "Community Development administers housing assistance programs, neighborhood improvement initiatives, and code enforcement to preserve quality of life across Apex's diverse neighborhoods.", "stats": ["Down payment assistance", "Housing rehabilitation loans", "Code enforcement"] }, "Communications": { "area": "General Fund", "tagline": "Public information and civic engagement", "description": "The Communications Department keeps residents informed through the town website, social media, newsletters, and public meetings. Staff coordinate media relations and produce content that promotes civic engagement.", "stats": ["Town website & social media", "Public meeting broadcasts", "Community newsletters"] }, "Public Works Administration": { "area": "General Fund", "tagline": "Administrative leadership for public works operations", "description": "Public Works Administration provides management oversight, administrative support, and strategic coordination for all public works operations including streets, facilities, fleet, and solid waste.", "stats": ["Oversees 5+ divisions", "Capital project coordination", "Administrative support"] }, "Town Clerk": { "area": "General Fund", "tagline": "Official records, meetings, and elections", "description": "The Town Clerk serves as the official keeper of all town records, coordinates Town Council meeting logistics, processes public records requests, and works with the Wake County Board of Elections on municipal election administration.", "stats": ["Official municipal records", "Coordinates with Wake BOE", "Manages boards & committees"] }, "General Fund Non-Departmental": { "area": "General Fund Non-Departmental", "tagline": "Town-wide costs not assigned to a single department", "description": "General Fund Non-Departmental covers centralized expenditures shared across the organization — including general liability insurance, contingency reserves, retiree health benefits, debt service transfers, and special appropriations.", "stats": ["Insurance & risk management", "Contingency reserves", "Retiree benefits"] }, "Electric": { "area": "Electric Fund", "tagline": "Municipal electric utility operations", "description": "The Apex Electric Division operates the town's municipal electric utility, purchasing wholesale power and maintaining the local distribution network that serves residential and commercial customers.", "stats": ["Municipal utility since 1912", "Wholesale power purchasing", "Local distribution network"] }, "Electric Non-Departmental": { "area": "Electric Fund", "tagline": "Electric fund-wide costs and transfers", "description": "Electric Non-Departmental covers enterprise fund costs not tied to daily operations — including debt service on electric infrastructure bonds, transfers to other funds, and system-wide insurance.", "stats": ["Debt service payments", "Inter-fund transfers", "System-wide insurance"] }, "Water-Sewer Administration": { "area": "Water & Sewer Fund", "tagline": "Administrative leadership for water and sewer operations", "description": "Water-Sewer Administration provides management, billing, customer service, and strategic planning for the town's water and sewer enterprise fund. Staff coordinate capital planning, rate studies, and regulatory compliance.", "stats": ["23,000+ customer accounts", "Rate-funded operations", "Capital planning"] }, "Water Treatment": { "area": "Water & Sewer Fund", "tagline": "Drinking water treatment and quality assurance", "description": "The Water Treatment Plant treats raw water to meet all Safe Drinking Water Act standards before it enters the distribution system. Operators run the treatment process 24/7, perform laboratory testing, and manage chemical supplies.", "stats": ["24/7 plant operations", "Meets all SDWA standards", "In-house lab testing"] }, "Water Maintenance": { "area": "Water & Sewer Fund", "tagline": "Water line repairs, hydrants, and meter services", "description": "Water Maintenance crews repair and replace water mains, service lines, fire hydrants, and water meters across the distribution system. The division responds to main breaks, performs preventive flushing, and installs new service connections.", "stats": ["300+ miles of water lines", "Fire hydrant maintenance", "Emergency main break response"] }, "Sewer Treatment": { "area": "Water & Sewer Fund", "tagline": "Wastewater treatment and environmental compliance", "description": "The Sewer Treatment Plant treats wastewater to meet NPDES permit limits before discharge. Operators manage the biological treatment process, biosolids handling, and laboratory testing around the clock.", "stats": ["24/7 plant operations", "NPDES permit compliance", "Biosolids management"] }, "Sewer Maintenance": { "area": "Water & Sewer Fund", "tagline": "Sewer line cleaning, repairs, and pump stations", "description": "Sewer Maintenance crews clean, inspect, and repair sanitary sewer lines and maintain pump stations that move wastewater to the treatment plant. The division uses CCTV inspection to prioritize rehabilitation projects.", "stats": ["250+ miles of sewer lines", "Pump station operations", "CCTV pipe inspection"] }, "W&S Non-Departmental": { "area": "Water & Sewer Fund", "tagline": "Water & sewer fund-wide costs and transfers", "description": "W&S Non-Departmental covers enterprise fund expenditures not tied to a specific operating division — including debt service on water and sewer bonds, inter-fund transfers, and system-wide insurance costs.", "stats": ["Revenue bond debt service", "Inter-fund transfers", "System insurance"] }, "Stormwater": { "area": "Stormwater Fund", "tagline": "Drainage infrastructure and water quality", "description": "The Stormwater Division maintains the town's drainage infrastructure — pipes, culverts, detention ponds, and open channels — and manages water-quality programs required by Apex's NPDES stormwater permit. Funded by stormwater utility fees.", "stats": ["Fee-funded operations", "NPDES stormwater permit", "Drainage infrastructure maintenance"] } }, "lineItems": { "401K General": "Employer contributions to employee 401(k) retirement savings accounts for general (non-sworn) staff.", "401K Police": "Employer contributions to 401(k) retirement savings accounts specifically for sworn police officers.", "Admin Fees - Health": "Administrative fees charged to run the town's employee health plan, including third-party claims processing and plan administration.", "Advertising": "Costs for public notices, recruitment advertising, program promotion, and community outreach advertising.", "Apex Cary Projects": "Capital costs associated with joint or coordinated water and sewer infrastructure projects involving Apex and Cary.", "Athletic Supplies": "Balls, nets, goals, field markers, and other supplies for organized athletics and recreation programs.", "Automotive Supplies": "Parts, fluids, filters, tires, and other supplies used to maintain the town's vehicle fleet.", "Bank/Transaction Fees": "Fees charged by financial institutions for banking services, merchant processing, and electronic payment handling.", "Bond Issuance Costs": "Underwriting, legal, and advisory fees incurred when the town issues new bonds to finance capital projects.", "Building Maintenance - Depot": "Maintenance and repair costs specifically for the town's Public Works Depot facility.", "Capital Outlay - Buildings": "Construction, acquisition, or major renovation of buildings and enclosed facilities with long useful lives.", "Capital Outlay - Easements": "Acquisition of permanent or temporary easements for utility lines, drainage, or road projects.", "Capital Outlay - Computer Systems": "Major purchases of servers, enterprise computer systems, and other capitalized technology infrastructure.", "Capital Outlay - Equipment": "Purchase of major equipment items with a useful life of several years — vehicles, heavy machinery, technology systems, and similar capital assets.", "Capital Outlay - Furniture": "Purchase of desks, seating, shelving, and other furniture that is capitalized because of cost or useful life.", "Capital Outlay - Improvements": "Construction or renovation of facilities, infrastructure, and other long-lived physical improvements.", "Capital Outlay - Interest": "Interest payments on debt instruments used to finance capital purchases.", "Capital Outlay - Land": "Acquisition of real property for parks, public facilities, rights-of-way, or other municipal purposes.", "Capital Outlay - Principal": "Principal repayment on debt instruments used to finance capital purchases.", "Capital Outlay - Vehicles/Rolling Stock": "Purchase of cars, trucks, heavy equipment, and other rolling stock used in town operations.", "Cemetary": "Costs for the upkeep, maintenance, and operation of town-owned cemetery grounds.", "Capitata Crossing Stream Stabilization": "Project costs for stream stabilization work at Capitata Crossing to protect drainage infrastructure and reduce erosion.", "Claims & Judgments": "Payments for insurance claims, legal settlements, and court judgments against the town.", "Colvin Park Sewer": "Costs related to sewer infrastructure serving the Colvin Park area.", "Community Outreach Materials": "Printed materials, displays, signage, and supplies used for community engagement and public education events.", "Construction Materials": "Concrete, asphalt, pipe, stone, and other materials used by town crews for in-house construction and repair projects.", "Contingency": "Funds set aside for unanticipated expenditures or emergencies that arise during the fiscal year.", "Contracted Services": "Payments to outside contractors and vendors for specialized services not performed by town staff.", "Contracted Services (PB)": "Contracted services paid from Powell Bill funds, the North Carolina street-aid program that supports municipal street maintenance and related transportation work.", "Contracted Services - Billing/Collections": "Payments to outside firms that provide utility billing, payment processing, or collections services on behalf of the town.", "Contracted Services - Instructors/Programs": "Payments to contract instructors and program providers who lead recreation classes, camps, and enrichment activities.", "Customer Rebates": "Rebates paid to utility customers for energy efficiency upgrades, conservation measures, or similar incentive programs.", "Debt Service": "Scheduled principal and interest payments on outstanding town debt obligations.", "Departmental Supplies": "General office and operational supplies used by a department — paper, toner, small tools, and similar consumables.", "Depot Operations": "Day-to-day operational costs for the Public Works Depot facility.", "Downtown Development": "Investments in downtown Apex revitalization, streetscape improvements, and economic vitality initiatives.", "Dues & Subscriptions": "Membership dues for professional associations and subscriptions to publications, databases, and online services.", "Economic Incentives": "Performance-based incentive payments to businesses that meet job creation and capital investment commitments.", "East Williams Substation": "Capital costs for the East Williams electric substation project, including design, construction, and related equipment.", "Election Expense": "Costs associated with municipal elections, including ballot preparation, polling place operations, and coordination with the Wake County Board of Elections.", "Electronics Recycling": "Collection and proper disposal or recycling of electronic waste from residents and town operations.", "Emergency Equipment": "Specialized equipment for emergency response — generators, rescue tools, hazmat gear, and similar items.", "Emergency Loan Program": "Funds for short-term emergency loans or financial assistance programs available to qualifying residents.", "Emergency Management Program": "Costs for emergency preparedness, planning, coordination, and response activities managed outside routine departmental operations.", "Employee Recognition": "Awards, ceremonies, service pins, and other programs that recognize employee achievements and milestones.", "Employee Recruitment": "Job fair participation, recruitment advertising, candidate travel, and pre-employment testing costs.", "Equipment Rental": "Short-term rental of equipment not owned by the town — construction equipment, specialty tools, and temporary infrastructure.", "Facilities Rental": "Rental of fields, rooms, stages, or other facilities used for recreation programs, events, or temporary operational needs.", "FICA": "The employer's share of Federal Insurance Contributions Act taxes (Social Security and Medicare) for town employees.", "General Retirement": "Employer contributions to the North Carolina Local Government Employees' Retirement System (LGERS) for general employees.", "Group Insurance": "Employer contributions toward health, dental, vision, and life insurance premiums for active employees.", "Group Insurance - Retirees": "The town's cost of providing health insurance coverage to eligible retired employees.", "Insurance": "General insurance premiums covering property, liability, workers' compensation, or other risk coverage.", "Insurance - Deductible": "Amounts the town pays out-of-pocket before insurance coverage kicks in on covered claims.", "Insurance - General Liability": "Premiums for general liability insurance protecting the town against third-party bodily injury and property damage claims.", "Interest": "Interest payments on outstanding debt obligations such as bonds or installment financing.", "Interest - Sewer": "Interest portion of debt service payments on sewer revenue bonds or sewer-related financing.", "Janitorial Supplies": "Cleaning products, paper goods, trash bags, and other supplies used for custodial services in town facilities.", "K-9 Program Expenses": "Veterinary care, food, training, and equipment for the Police Department's K-9 unit.", "Landfill Tipping Fees": "Per-ton fees paid to the landfill operator for disposing of solid waste collected by the town.", "Lease Payments": "Scheduled payments on leased equipment, vehicles, or facilities.", "Maintenance & Repair - Building": "Costs for maintaining and repairing town-owned buildings — HVAC, roofing, plumbing, electrical, and structural repairs.", "Maintenance & Repair - Equipment": "Repair and maintenance of non-vehicle equipment such as generators, pumps, mowers, and treatment plant machinery.", "Maintenance & Repair - Fiber": "Maintenance and repair of the town's fiber-optic communication network.", "Maintenance & Repair - Pump Stations": "Maintenance, repair, and equipment replacement at wastewater pump stations throughout the collection system.", "Maintenance & Repair - Substation": "Repair, testing, and upkeep of electric substations and their associated equipment.", "Maintenance & Repair - System": "General maintenance and repair of utility system infrastructure — pipes, valves, meters, and related components.", "Maintenance & Repair - Utility System": "Maintenance and repair costs for the broader water and sewer utility infrastructure.", "Maintenance & Repair - Vehicle": "Repairs and scheduled maintenance for the town's fleet of vehicles.", "Medical Supplies": "First-aid kits, AED pads, medications, and other medical supplies used by fire, police, and recreation staff.", "Meeting & Event Provisions": "Food, beverages, room setup, and supplies for official town meetings, public hearings, and community events.", "Motor Fuel": "Gasoline and diesel fuel for the town's vehicle and equipment fleet.", "NC 55 Intersection Improvements": "Capital costs for transportation or utility improvements associated with the NC 55 intersection project.", "NC Licensing Board for Certification": "State licensing and certification fees paid to the North Carolina board overseeing code or inspection credentials.", "OPEB Expense": "Other Post-Employment Benefits expense — the actuarially determined cost of retiree benefits earned by current employees.", "OPEB Contribution": "The town's annual funding contribution toward Other Post-Employment Benefits, typically paid into a trust or reserve for retiree benefits.", "Office Supplies": "Standard office consumables — paper, pens, toner cartridges, folders, and similar items.", "Olive Chapel Road Culvert Replacement": "Project costs for replacing the Olive Chapel Road culvert and related stormwater or utility infrastructure.", "Operating Leases": "Ongoing lease payments for equipment, vehicles, or facilities accounted for as operating leases rather than owned assets.", "Operating Licenses & Permits": "Fees for state and federal operating licenses, environmental permits, and regulatory certifications required by the town.", "Other Benefits": "Miscellaneous employee benefit costs that do not fit the major payroll benefit categories such as insurance, retirement, or FICA.", "Other Financing Uses": "Transfers or payments that do not fit standard expenditure categories, such as refunding escrow deposits or inter-fund settlements.", "PIN Terminal": "Costs for point-of-sale PIN pad terminals used at town facilities to accept electronic payments.", "Part-Time Salaries": "Wages for part-time and seasonal employees — lifeguards, recreation aides, interns, and temporary staff.", "Personal Protective Equipment": "Safety gear for employees — hard hats, gloves, eye protection, respirators, and fall protection equipment.", "Police Retirement": "Employer contributions to the NC LGERS special separation allowance and supplemental retirement for sworn police officers.", "Postage": "Costs for mailing utility bills, notices, correspondence, and packages through USPS or other carriers.", "Principal": "Principal portion of scheduled debt service payments on outstanding bonds or installment financing.", "Principal - Sewer": "Principal portion of debt service payments on sewer revenue bonds or sewer-related financing.", "Printing": "Commercial printing of forms, brochures, maps, reports, and other town publications.", "Professional Services": "Fees for outside professional consultants — management consultants, auditors, planners, and similar specialists.", "Professional Services - Engineering/Surveying": "Fees paid to licensed engineers and surveyors for design, inspection, and survey work on town projects.", "Professional Services - Financial": "Fees for financial advisors, bond counsel, rate consultants, and actuarial services.", "Professional Services - Lab Testing": "Laboratory analysis fees for water quality testing, wastewater permit compliance, and environmental monitoring.", "Professional Services - Legal": "Fees paid to outside law firms for specialized legal work beyond the capacity of in-house counsel.", "Purchases for Resale": "Wholesale electricity, water chemicals, or other goods purchased by the town for resale to utility customers.", "Railroad Crossing Maintenance": "Costs for maintaining and repairing railroad grade crossings within the town's jurisdiction.", "Rental - Equipment": "Rental of specialized equipment for short-term use on town projects.", "Rental - Facilities": "Rental of meeting rooms, office space, or event venues not owned by the town.", "Rental - Vehicle": "Rental of vehicles for temporary use when town-owned fleet vehicles are unavailable.", "Restricted Police Funds": "Expenditures from restricted revenue sources — federal asset forfeiture funds, grants, or other designated police funding.", "Retiree Health Benefits": "Direct payments or trust contributions for health care benefits provided to eligible town retirees.", "Retiree Insurance": "Insurance premiums covering retired employees under the town's retiree benefit programs.", "Road Treatment - Salt": "Rock salt, brine, and other de-icing materials used for winter weather road treatment.", "Safety Supplies": "Cones, barricades, reflective gear, fire extinguishers, and other safety-related supplies for field crews.", "SCADA System Upgrades": "Capital improvements to the supervisory control and data acquisition system used to monitor and operate utility infrastructure.", "Salaries": "Regular wages and salaries paid to full-time permanent employees.", "Sales Tax": "State and local sales tax paid on taxable purchases made by the town.", "Sanitation Services": "Fees for contracted sanitation services such as portable restroom rentals, grease trap pumping, or specialized waste hauling.", "Senior Activities": "Supplies, equipment, and program costs for senior citizen activities and events hosted at the Senior Center.", "Senior Trips / Programs": "Admission fees, transportation, supplies, and other costs for senior trips, classes, and enrichment programs.", "Separation Allowance": "Statutory separation allowance payments to qualifying retired law enforcement officers as required by North Carolina law.", "Separation Allowance Contribution": "Annual contribution set aside to fund future law-enforcement separation allowance obligations.", "Sign Shop Supplies": "Reflective sheeting, posts, blanks, and vinyl used to fabricate and maintain traffic and wayfinding signs.", "Software License & Maintenance": "Annual license fees, subscription costs, and maintenance agreements for enterprise software systems.", "Special Appropriations": "One-time or non-recurring appropriations approved by Town Council for specific purposes outside the regular operating budget.", "Special Programs": "Costs for special community events, holiday celebrations, public art programs, and one-time cultural initiatives.", "State of Emergency Supplies": "Stockpiled supplies for use during declared states of emergency — water, sand, tarps, and emergency provisions.", "Stipend": "Fixed periodic payments to elected officials, board members, or employees for specific duties or responsibilities.", "Substation Maintenance & Repair": "Operating costs for maintaining, repairing, and testing electric substations and major electrical equipment.", "Subsistence": "Per-diem meal and lodging allowances for employees traveling on official town business.", "Supplies & Materials": "General supplies and materials that do not fall into a more specific line-item category.", "Supplies & Materials - Sign Shop": "Materials used specifically by the sign shop, including blanks, posts, hardware, reflective sheeting, and vinyl.", "Supplies - Unused Inventory": "Adjustment for supplies purchased but not yet consumed — inventory on hand at year-end.", "Supplies - Unused Inventory Chargeoff": "Year-end accounting adjustment to expense inventory items that were previously recorded as unused supplies on hand.", "Supplies-Unused Inventory": "Alternate label for year-end inventory adjustments that record supplies still on hand rather than consumed.", "Supplies-Unused Inventory Chargeoff": "Alternate label for inventory chargeoff entries that move unused supplies from balance-sheet tracking into expense recognition.", "System": "Costs related to maintaining and operating utility system infrastructure not classified elsewhere.", "Technology Hardware & Accessories": "Computers, monitors, printers, networking gear, and peripheral devices purchased for town operations.", "Telephone & Communication": "Landline, mobile phone, internet, and radio communication service charges.", "Think Apex": "Marketing and branding initiative promoting Apex as a destination for businesses, residents, and visitors.", "Trademark Purchases": "Costs for registering or acquiring trademarks and intellectual property used by the town.", "Transaction Fees / Credit Cards": "Merchant processing fees charged when residents and customers pay by credit or debit card.", "Transfer to Debt Service Fund": "Operating fund transfers to the Debt Service Fund to cover scheduled bond payments.", "Transfer to Electric Project Fund": "Operating fund transfers to the Electric Capital Project Fund for infrastructure improvements.", "Transfer to General Capital Projects": "Operating fund transfers to the General Capital Projects Fund for non-utility capital improvements.", "Transfer to General Fund": "Enterprise fund transfers to the General Fund, often representing a payment-in-lieu-of-taxes or administrative cost reimbursement.", "Transfer to Water Sewer Project Fund Green Level Substation": "Transfer for water and sewer capital funding tied to the Green Level Substation project area or related infrastructure coordination.", "Transfer to Water Sewer Project Fund Waterline Gaps (Green Level West)": "Transfer to the Water & Sewer Project Fund for the Green Level West waterline gap project.", "Transfer to W/S Project Fund": "Operating fund transfers to the Water & Sewer Capital Project Fund for utility infrastructure improvements.", "Transit": "The town's contribution to regional transit services or local shuttle operations.", "Travel & Training": "Registration fees, airfare, lodging, and other costs for employee professional development, conferences, and required certifications.", "Tuition Reimbursement": "Reimbursement to employees for approved college or university coursework related to their job responsibilities.", "Unemployment": "Payments to the state unemployment insurance fund or direct charges for unemployment claims filed by former employees.", "Uniforms": "Work uniforms, duty gear, badges, and uniform allowances for police officers, firefighters, and field crews.", "UV System Replacement": "Capital project costs to replace ultraviolet disinfection equipment used in the wastewater treatment process.", "Utilities": "Electric, water, sewer, natural gas, and other utility costs for town-owned facilities.", "Utilities - Street Lights": "Electric service charges or operating costs associated with street lighting infrastructure.", "Utilities-Street Lights": "Electric utility charges for powering streetlights on town-maintained roads.", "Utility Special Districts": "Payments or allocations associated with special-purpose utility service districts or district-specific infrastructure obligations.", "Vehicle Maintenance & Repair": "Parts, labor, and outside services for maintaining and repairing the town's fleet vehicles.", "Vehicle and Equipment Rental": "Combined rental costs for vehicles, trailers, lifts, and other equipment needed on a temporary basis.", "Varidea System Expansion": "Capital costs for electric system expansion serving the Varidea development area or related growth infrastructure.", "Wake County Hazmat": "The town's share of the Wake County Regional Hazmat Team's operating costs.", "Water Quality Conservation": "Projects or programs intended to protect source water quality, reduce water waste, or improve long-term conservation outcomes.", "Waterline Gaps (Beaver Creek Commons)": "Capital costs for extending water infrastructure to close service gaps in the Beaver Creek Commons area.", "Wellness Incentives / Safety Awards": "Monetary or in-kind incentives for employees who participate in wellness programs or maintain safety records.", "Wellness Supplies": "Supplies for employee wellness initiatives — fitness equipment, health screening materials, and wellness event supplies.", "White Oak TOC Sewer": "Costs associated with sewer infrastructure and operations in the White Oak Transfer of Care area.", "Workers Comp": "Workers' compensation insurance premiums or self-insured claim payments for on-the-job injuries.", "Recreation": "General recreation program costs not classified under a more specific line item." } }