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

Appendix E
Current Services Funding Level (CSFL)
Development
Overview
The Current Services Funding Level (CSFL) is a Local funds only representation of the true cost of operating
District agencies, before consideration of policy decisions. The CSFL reflects changes from the FY 2012 approved
budget across multiple programs, and it estimates how much it would cost an agency to continue its current programs
and operations into FY 2013. The FY 2013 CSFL adjustments to the FY 2012 Local funds budget are
described in the FY 2012 Approved Budget to FY 2013 Proposed Budget, by Revenue Type table (Table 5) of nearly
every District agency budget chapter.
Methodology
The starting point in estimating the required level of programmatic funding for the upcoming fiscal year (FY 2013)
was the approved budget of the current fiscal year (FY 2012). One-time expenditures in FY 2012 were removed
from the calculation, since they were assumed not to continue into FY 2013. There were several components within
the approved budget that were considered basic to most agencies and required the application of a standard
methodology. In these instances, the same calculations were applied across all District agencies; however, some calculations
were restricted only to a particular agency or a specific group of agencies and to applicable Comptroller
Source Groups (CSGs) - that is, expenditure types, such as salaries, Fringe Benefits, Contracts, or Supplies. Finally,
specific assumptions were applied to certain agencies, in some cases for known budget issues that were likely to
recur, and in other cases, because characteristics were unique to the agency, such as the debt service agencies.
General Assumptions Used to Develop the CSFL
The following were the calculations for the general assumptions that were applied to nearly all District agencies in
the FY 2013 CSFL:
1. Removal of One-Time Items: All one-time items in the FY 2012 budget were removed from the FY 2013
CSFL. Since these costs were only approved for the current fiscal year and will not likely be applicable during
the upcoming fiscal year, they were not included in the CSFL.
2. Personal Services Growth Factor: A 0.5 percent Year-over-Year (YoY) increase to all personal services costs
(except Fringe Benefits) – In addition to certain step increases that were planned for FY 2012, step increases are
FY 2013 Proposed Budget and Financial Plan
Current Services Funding Level (CSFL) Development
Appendix E-1