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

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Performance-Based Budgeting (PBB) - Refers to a budget system in which budget decisions are based on or informed by performance information that describes the cost or efficiency of producing an activity and the results achieved for customers. Performance Measures - Measures that describe the information managers and other decision-makers need in order to make good business decisions. There are four types of measures: (1) results, (2) outputs, (3) demand, and (4) efficiency. Performance Plan - An agency-level plan that contains the agency’s mission, summary of services, objectives, initiatives, and performance measures for a set period of time. Private Revenue - Funding from private grants that is retained by the agency to fund the intended purpose of the grant. Program - A component part of the District's program structure. Comprised of a set of activities that have a common purpose or result, organized as a sub-unit of an agency for accounting, budgeting, planning, and performance measurement purposes. Program Structure - The delineation of programs, activities, and services that constitute the work of an agency. Proprietary Fund - Fund category that often emulates the private sector and focuses on the measurement of net income. Expenditures are funded by user charges and fees represented as enterprise funds in the CAFR. Qualified Zone Academy Bond - A federal program that provides tax credits on bonds issued to finance projects for schools construction in eligible low-income schools. Through a tax credit to the lending institution, the federal government covers all of the interest on these bonds, resulting in saving up to 50 percent of the cost of these renovation and improvement projects. Real (Constant) Dollars - The value of current-year dollars adjusted to account for inflation. Reallocation - The modification of budget from one phase of a capital project to another. The total budget for the project remains the same. Redirections - The permanent shift of funds or positions within an agency. Regular Pay - Continuing - Salary and wages for all continuing full-time employees. Regular Pay - Other - Salary and wages for part-time, part-year, or temporary employees. Reorganization - Refers to changes in the budget and reporting structures within agencies. Reprogramming - Any budget modification for purposes other than those originally planned, which results in an offsetting reallocation of budget authority from one budget category to another, or from one capital project to another. Request for Applications (RFA) - The document that describes the requirements for subgrant applications. Request for Proposals (RFP) - The official document requesting from prospective contractors a detailed description of the manner in which they plan to achieve the goals specified by the RFP, were they awarded a contract to do so. The plan usually includes the proposer’s estimate of total cost and required schedule. Rescission - A legislative cancellation of budget authority previously approved by the Council and the Congress. Responsibility Center - A component of a control center. Revenue Bonds - Bonds whose principal and interest are payable exclusively from the earnings of a specified stream of revenue. Revenue - The annual income or receipts of the District from taxes, charges, grants, and investments. Revenue Category - General types of revenue, such as taxes. Revenue Class - Specific revenues, such as real property taxes. Review Panel - A team of qualified individuals responsible for reviewing, scoring, and recommending applicants for subgrant awards. Revolving Fund - A fund account containing money that is renewed as it is used, either by additional appropriations or by income from the programs it finances; thus, the fund retains a balance at all times. Service-Level Budgeting - The development of budgets at program level four in SOAR. This is one level below the current level of budgeting for most agencies, which is at the activity level. FY 2013 Proposed Budget and Financial Plan Glossary of Budget Terms Appendix D-7
Special Purpose Revenue - Funds used to account for proceeds for specific revenue sources (other than expendable trusts, special assessments, or major capital projects) that are legally restricted to expenditures for specified purposes. Formerly called O-type or other revenue. Special Purpose Revenue is part of General Fund revenue. Stimulus - Federal funding provided via the American Recovery and Reinvestment Act to stimulate the economy. Strategic Business Plan - A strategic business plan establishes and articulates the purpose, strategic goals, operational organization and performance expectations for an agency. Strategic Goal - In strategic business planning, refers to goal statements that describe in measurable terms the significant results that an agency must accomplish over the next 2 to 5 years to respond to the critical trends, issues, and challenges. Structural Balance - The degree to which revenues match expenditures over time. Subgrant - The commitment of funds from a grant by a District government agency to a governmental or private organization to support specific services and operations. See D.C. Municipal Regulations, Title I, Chapter 50. Subsidies and Transfers - The name of the object class used to allocate funds for a variety of public welfare and support costs and to transfer funds to other organizations, such as the Washington Metropolitan Area Transit Authority, providing services to District residents. Supplies and Materials - The names of the budgetary object class used to allocate funds for consumable materials. System of Accounting and Reporting (SOAR) - The financial management system used by the District. Tax Abatement - A decrease or rebate of a tax or burden improperly made. At times a tax abatement may reflect only an acknowledgment of a changed situation. Tax Increment Financing - A method to pay for the costs of qualifying improvements necessary to create new development or redevelopment. The financing of the qualifying improvements is paid from increased property and/or sales taxes generated from the new development or redevelopment that would not occur “but for” such assistance. Tobacco Securitization - Securitization is a financing method whereby a party sells bonds to investors backed by a future stream of payments. With tobacco securitization, the future stream of payments is the periodic payments tobacco companies will make as part of a settlement reached by the companies and various states in 1998. The District received funds up front from the proceeds of the bond sale. The investors receive principal and interest payments on their bonds from the tobacco companies’ payments. Securitization shifts the risk that the tobacco companies will stop making settlement payments from the government to private investors or insurers. Trust and Agency Funds - Funds used to account for assets held by the District in a trustee capacity or as an agent for individuals, private organizations, other governments, and/or other funds. Transfers - Reallocation of resources (funds or positions) among agencies or funds. Unfunded Liabilities - Potential or actual debts for which no current funding is available. Uniform Per Student Funding Formula (UPSFF) - Funding formula used by the District that determines the annual appropriation of Local funds for the operation of D.C. Public Schools and D.C. Public Charter Schools based on the number of students, the grade level, and the special programs in which they are enrolled. WAE - The abbreviation for “when actually employed,” referring to part-time staff paid on an hourly basis. Weighted Student Formula (WSF) - Funding formula used by the D.C. Public School system to annually fund each school. The formula is based on enrollment, grade level, special education needs, free and reduced price lunch eligibility, and English as a Second Language characteristics. Within-Grade (Step) Increase - A salary increase awarded to an employee based on longevity of service and acceptable performance. Glossary of Budget Terms Appendix D-8 FY 2013 Proposed Budget and Financial Plan
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THE GOVERNMENT OF THE DISTRICT OF C
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The Government Finance Officers Ass
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Office of the Chief Financial Offic
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Council of the District of Columbia
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GOVERNMENT OF THE DISTRICT OF COLUM
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Volumes Bound Separately Volume 2 -
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How to Read the Budget and Financia
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Operating Appendices (Volumes 4 and
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FY 2013 Proposed Budget Changes The
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• Appendices that provide support
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This table presents the agency's to
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This indicates the specific program
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The FY 2013 Proposed Budget Changes
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Agency performance measures describ
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■ ■ ■ ■ ■ ■ ■ ■ ■
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appropriation titles are the agenci
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Figure 1-1 Where the Money Comes Fr
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Table 1-2a Local Funds Expenditure
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Table 1-4 Local Funds Proposed FTEs
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Table 1-5 Major Gross Funds FTE Cha
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Strategic Budgeting 2 The District
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Information Systems In FY 2004, the
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Revenues 2. Taxes. This category in
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7. Interfund Transfers. This line i
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Expenditures (by Appropriation Titl
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43. Contingency Cash Reserve Balanc
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Table 3-1 (Continued) FY 2013 - 201
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Table 3-3 FY 2013 - FY 2016 General
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Table 3-4 FY 2013 - FY 2016 General
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Table 3-5 FY 2013 - FY 2016 Federal
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Revenue 4 TOTAL GENERAL FUND TAX RE
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The Economic Outlook Despite a brig
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magnitude would have significant ra
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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
Page 149 and 150: Table 6-3 Capital Fund Pro Forma (D
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Page 153 and 154: Figure 6-2 Number of Capital-Funded
Page 155 and 156: Job Creation and Economic Developme
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Page 159 and 160: Appendix A: D.C. Comprehensive Fina
Page 161 and 162: General Fund expenditures) for all
Page 163 and 164: Background: The timely deposit of m
Page 165 and 166: of cash that is not needed to fund
Page 167 and 168: • Computer hardware system costs
Page 169 and 170: Background: The District is require
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Page 181 and 182: B. Economic Development and Regulat
Page 183 and 184: D. Public Education System (Note: U
Page 185 and 186: Human Support Services (Dollars in
Page 187 and 188: G. Financing and Other One agency i
Page 189 and 190: Intra-District Medicaid Payments (P
Page 191 and 192: Appendix C Basis of Budgeting and A
Page 193 and 194: Appendix D: Glossary of Budget Term
Page 195 and 196: Arbitrage - The simultaneous buying
Page 197 and 198: Current Services Funding Level (CSF
Page 199: Key Result Measures - A set of resu
Page 203 and 204: Appendix E Current Services Funding
Page 205 and 206: Other Adjustments The following are
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Page 209 and 210: AppropriationTitle (Thousands of Do
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Page 225 and 226: AppropriationTitle Agy Cde Governme
Page 229 and 230: A BILL ---------- IN THE COUNCIL OF
Page 231 and 232: $11,500,000, to remain available un
Page 233 and 234: TITLE III--DISTRICT OF COLUMBIA FUN
Page 235 and 236: other funds, and $9,565,000 from fu
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Page 239 and 240: Board of Trustees of the University
Page 241 and 242: from local funds, $26,403,000 from
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Page 245 and 246: Unemployment Insurance Trust Fund F
Page 247 and 248: District of Columbia government sub
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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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