Volume 1 - Executive Summary - Office of the Chief Financial Officer

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Appendices The last section of the Executive Summary includes explanations of specific items to the District's budget: • The D.C. Comprehensive Financial Management Policy provides a framework for fiscal decision-making by the District to ensure that financial resources are available to meet the present and future needs of District citizens; • The Grant Match and Maintenance of Effort section includes a table by agency and grant number that provides the required grant match and maintenance of effort contributions for federal and private grants received by the District; • The Basis of Budgeting and Accounting section describes the basis of budgeting and accounting, enabling the readers to understand the presentation methods of the District's finances; • The Glossary of Budget Terms section describes unique budgeting, accounting, and District terms that may not be known by the general reader; • The Summary Tables detail the District's proposed operating budget by agency and fund type for both budgeted dollars and positions; and • The Budget Request Act section is the legislation that the District uses to enact the District's budget via local law, and serves as the basis for the District’s federal appropriations act to be enacted into law by the United States Congress and President through the federal appropriations process. Volumes 2 and 3: Agency Budget Chapters - Part I and II These volumes include agency chapters that describe available resources, their uses, and the achieved and anticipated outcomes as a result of these expenditures. Chapters in these volumes are grouped by appropriation title, and each chapter contains the following sections, as applicable: Header Information: • Agency name and budget code; • Website address and telephone; and • FY 2013 proposed operating budget table. Introduction: • Agency mission; and • Summary of Services Financial and Program Information: • Proposed Funding by Source table; • Proposed Full-Time Equivalents table; • Proposed Expenditure by Comptroller Source Group table; • Division/Program descriptions; • Proposed Expenditure by Division/Program table; • FY 2013 Proposed Budget Changes; • FY 2012 Approved Budget to FY 2013 Proposed Budget reconciliation table; • Agency Performance Plan Objectives; and • Agency Performance Measures table. FY 2013 Proposed Budget and Financial Plan How to Read the Budget and Financial Plan iii
FY 2013 Proposed Budget Changes The FY 2013 Proposed Budget Changes section within each agency chapter provides a comprehensive explanation of the FY 2012 Approved Budget to FY 2013 Proposed Budget, by Revenue Type table that appears in nearly every chapter. The following are desciptions of calculations done for the specific assumptions applied to certain categories within one particular agency or within specific groups of agencies. Please see the Current Services Funding Level (CSFL) Development appendix in this volume for more information about the CSFL methodology. • Recurring Budget Items: - Where applicable, recurring budget items were identified to adjust specific expenditure items. • Fixed Cost Inflation Factor: – The fixed costs for the FY 2013 CSFL were derived from cost estimates provided by the Department of General Services (DGS). Additionally, the Office of Finance and Resource Management (OFRM) and the Office of the Chief Technology Officer (OCTO) will centrally manage certain costs within their agency budgets. • Medicaid Growth Factor: The Medicaid growth factor on the cost of health care services in the District provided by the Department of Health Care Finance (DHCF) and the public provider agencies fluctuated based on the prevailing conditions of the economy and changes in the federal government’s Medicaid policy. Based on the 8.1 percent growth factor provided by DHCF, OBP calculated baseline funding for Medicaid in the FY 2013 CSFL. • Student Funding Formula Inflation Factor: The funding formula was adjusted by the 2.0 CPI to account for inflationary costs that are generally associated with educating students in the District of Columbia Public Schools and Public Charters Schools. • Debt Service Adjustments: Projected adjustments were provided by the Office of Finance and Treasury. • Other Adjustments (i.e., Operating Impact to Capital): This category was used to capture adjustments that did not meet the criteria for all other adjustments. This section includes major changes within the agency budget by program, fund and full-time equivalents from the initial request through the policy decisions made by the Mayor. The FY 2013 Proposed Budget Changes section uses the following terms to describe budgetary or programmatic changes: I. Actions with an impact on services: • Create: New funding for new programs that previously didn’t exist (e.g., Establish Permanent Supportive Housing program to transition vulnerable individuals from homeless to stable housing). • Enhance: More funding to improve the quality or quantity of an existing service (e.g., Increase Summer Youth Employment Program to connect 21,000 youth with jobs). • Eliminate: Total elimination of an existing services, with no anticipation of the service being provided by another entity (e.g. Eliminate funding for Motor Vehicle Theft Prevention Commission). • Reduce: Reduction, but not elimination, of an existing service (e.g., Close Brentwood Service Center and provide services at other DMV locations; Realign staffing in the Fleet Management division. • Optimize: Increase service while decreasing cost (e.g., Transition service provision from CSA to contracted providers). II. Actions with no service impact: • Cost Increase: Additional funds necessary to continue service at current levels (e.g., Fund annual contract escalator in Police/Fire Clinic contract). • Cost Decrease: Reduction in cost without a service impact (e.g., Align energy budget with revised DGS estimate). How to Read the Budget and Financial Plan iv FY 2013 Proposed Budget and Financial Plan
Page 1 and 2: THE GOVERNMENT OF THE DISTRICT OF C
Page 3 and 4: The Government Finance Officers Ass
Page 5 and 6: Office of the Chief Financial Offic
Page 7 and 8: Council of the District of Columbia
Page 9 and 10: GOVERNMENT OF THE DISTRICT OF COLUM
Page 11 and 12: Volumes Bound Separately Volume 2 -
Page 15 and 16: How to Read the Budget and Financia
Page 17: Operating Appendices (Volumes 4 and
Page 21 and 22: • Appendices that provide support
Page 23 and 24: This table presents the agency's to
Page 25 and 26: This indicates the specific program
Page 27 and 28: The FY 2013 Proposed Budget Changes
Page 29 and 30: Agency performance measures describ
Page 31 and 32: ■ ■ ■ ■ ■ ■ ■ ■ ■
Page 33 and 34: appropriation titles are the agenci
Page 35 and 36: Figure 1-1 Where the Money Comes Fr
Page 37 and 38: Table 1-2a Local Funds Expenditure
Page 39 and 40: Table 1-4 Local Funds Proposed FTEs
Page 41 and 42: Table 1-5 Major Gross Funds FTE Cha
Page 43 and 44: Strategic Budgeting 2 The District
Page 45 and 46: Information Systems In FY 2004, the
Page 47 and 48: Revenues 2. Taxes. This category in
Page 49 and 50: 7. Interfund Transfers. This line i
Page 51 and 52: Expenditures (by Appropriation Titl
Page 53 and 54: 43. Contingency Cash Reserve Balanc
Page 55 and 56: Table 3-1 (Continued) FY 2013 - 201
Page 57 and 58: Table 3-3 FY 2013 - FY 2016 General
Page 59 and 60: Table 3-4 FY 2013 - FY 2016 General
Page 61 and 62: Table 3-5 FY 2013 - FY 2016 Federal
Page 63 and 64: Revenue 4 TOTAL GENERAL FUND TAX RE
Page 65 and 66: The Economic Outlook Despite a brig
Page 67 and 68: magnitude would have significant ra
Page 69 and 70:
acks in federal spending and the fe
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Local Fund Property Taxes Real-Prop
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Transfer to Convention Center Fund:
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Table 4-7 Selective Sales and Excis
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Transfer to Healthy DC Fund: Of the
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Table 4-10 Other Tax Revenue, Fisca
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Property tax changes: Repeal subjec
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Table 4-12 (cont.) Policy Proposals
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Implement a motor fuel quality test
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Table 4-13 (cont) Percentage Change
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Table 4-14 (cont) Changes in Genera
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Table 4-15 (Cont.) General Purpose
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FY 2013 Proposed Budget and Financi
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Table 4-17: Special Purpose (O-type
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PART A — GENERAL FUND TAXES FY 20
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PART A — GENERAL FUND TAXES FY 20
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Tax Expenditure Budget FY 2012 - FY
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Each tax expenditure was also class
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FY FY 2013 Proposed Budget and Fina
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Specifically, the chapter: • Exam
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Table 5-1 Enrollments and Expenditu
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Administrator, the Office of the Ch
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Table 5-2 Overtime Actual Expenditu
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Table 5A-1 (continued) Local Funds
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Table 5A-3 Gross Funds Actual Expen
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Table 5A-4 Local Funds Actual Expen
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Table 5A-6 Federal Grant Actual Exp
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Table 5A-8 Dedicated Taxes Funds Ac
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Table 6-1 Overview (Dollars in thou
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Table 6-3 Capital Fund Pro Forma (D
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Table 6-4 OFFICE OF FINANCE AND TRE
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Figure 6-2 Number of Capital-Funded
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Job Creation and Economic Developme
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In FY 2006, the District borrowed $
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Appendix A: D.C. Comprehensive Fina
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General Fund expenditures) for all
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Background: The timely deposit of m
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of cash that is not needed to fund
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• Computer hardware system costs
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Background: The District is require
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of the District of Columbia). Amoun
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Any existing Special Purpose Revenu
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the availability of funds is made,
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Appendix B Grant Match and Maintena
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Reporting of Grant Match and Mainte
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B. Economic Development and Regulat
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D. Public Education System (Note: U
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Human Support Services (Dollars in
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G. Financing and Other One agency i
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Intra-District Medicaid Payments (P
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Appendix C Basis of Budgeting and A
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Appendix D: Glossary of Budget Term
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Arbitrage - The simultaneous buying
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Current Services Funding Level (CSF
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Key Result Measures - A set of resu
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Special Purpose Revenue - Funds use
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Appendix E Current Services Funding
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Other Adjustments The following are
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Government of the District of Colum
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AppropriationTitle (Thousands of Do
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AppropriationTitle (Thousands of Do
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AppropriationTitle Agy Cde Governme
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A BILL ---------- IN THE COUNCIL OF
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$11,500,000, to remain available un
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TITLE III--DISTRICT OF COLUMBIA FUN
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other funds, and $9,565,000 from fu
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necessary for reimbursement to the
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Board of Trustees of the University
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from local funds, $26,403,000 from
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contingency reserve fund under sect
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Unemployment Insurance Trust Fund F
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District of Columbia government sub
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corporations, institutions, and org
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District, RLA, or any entity of the
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(44) The play field portion of Rese
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(b) Every remote-vendor that does n
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Council (or Act of Congress, in the
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(a) Section 602(c)(1) of the Distri
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Volume 1 - Executive Summary - Office of the Chief Financial Officer

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