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

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anticipated during the FY 2013 fiscal year. The growth factor of 0.5 percent, used in the District’s financial plan for CSGs 11 (Regular Pay - Continuing Full Time) and 12 (Regular Pay - Other), was applied during the calculation of the CSFL for these categories. 3. Fringe Benefit Rate Adjustments (By Agency) – FY 2013 Fringe Benefit rates were calculated, by agency, using trend and comparative analysis. This methodology is the same for the financial plan. 4. Consumer Price Index (CPI) Growth Factor: A 2.0 percent YoY increase to nonpersonal services costs in CSGs 20 (Supplies and Materials), 40 (Other Services and Charges), 41 (Contractual Services), and 70 (Equipment). The 2.0 percent inflation factor is based on the CPI for the Metropolitan Washington region, which is forecasted by the Office of Revenue Analysis. OBP used the CPI to adjust for inflation and other economic indices of cost variations. Specific Assumptions Used to Develop the CSFL The following are the calculations for the specific assumptions that were applied only to certain CSGs within one particular agency or within specific groups of agencies: 1. Recurring Budget Items: Where applicable, recurring estimated FY 2012 budget issues were used to adjust personal and nonpersonal services. 2. Fixed Cost Inflation Factor: For CSGs 30 (Energy), 31 (Telecomm), 32 (Rentals), 33 (Janitorial), 34 (Security), and 35 (Occupancy), OBP applied estimates provided by the Department of General Services. The Office of Finance and Resource Management (OFRM) and the Office of the Chief Technology Officer (OCTO) will centrally manage most Local funds Fixed Costs within their agency budgets. 3. Medicaid Growth Factor: The Medicaid growth factor for the cost of health care services in the Department of Health Care Finance (DHCF) and the public provider agencies generally fluctuates as a result of the prevailing conditions of the economy and changes in the federal government’s Medicaid policy. Based on an aggregate growth factor provided by DHCF, OBP calculated the baseline funding for Medicaid in the FY 2013 CSFL. 4. Uniform Per-Student Funding Formula (UPSFF) Inflation Factor: The UPSFF was adjusted by the CPI to account for the inflationary costs generally associated with educating students in the District of Columbia Public Schools and Public Charter Schools. 5. Debt Service Adjustments: Projected debt service expenditures for FY 2013 were provided by the Office of Finance and Treasury. Major CSFL Cost Drivers The CSFL calculated certain other adjustments not described in detail in each agency’s table 5. These adjustments were made to account for the following factors: 1. Operating impact of capital: Adjustments to agency budgets that anticipate the operational costs associated with newly constructed facilities or other completed capital projects. 2. Actuarial certification: Projected adjustments from the computation of risk, insurance rates, benefits, or other future events, according to probability forecasting. 3. Effect of Legislative Requirement: Reflects the impact of legislative actions by the Council or Congress. Current Services Funding Level (CSFL) Development Appendix E-2 FY 2013 Proposed Budget and Financial Plan
Other Adjustments The following are the calculations for assumptions that were applied after the CSFL was created. These adjustments do not reflect policy decisions and may affect more than Local funds. For a complete list of the types of budget adjustments that were made, see How to Read the Budget and Financial Plan in this volume. 1. Technical Adjustment: Reflects specific changes that affect nearly all agencies and include the restoration of the District government’s Fringe Benefits contribution for employee health insurance across all funds. 2. Additional Adjustments: Under certain circumstances, these adjustments reflect the changes necessary to absorb the effect of the increase for the District Government contribution for employee health insurance within non-Local funds, in the event that an agency was unable increase its budget authority. FY 2013 Proposed Budget and Financial Plan Current Services Funding Level (CSFL) Development Appendix E-3
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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
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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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Page 157 and 158: In FY 2006, the District borrowed $
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
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Page 171 and 172: of the District of Columbia). Amoun
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Page 175 and 176: the availability of funds is made,
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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 and 200: Key Result Measures - A set of resu
Page 201 and 202: Special Purpose Revenue - Funds use
Page 203: Appendix E Current Services Funding
Page 207 and 208: Government of the District of Colum
Page 209 and 210: AppropriationTitle (Thousands of Do
Page 211 and 212: AppropriationTitle (Thousands of Do
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
Page 237 and 238: necessary for reimbursement to the
Page 239 and 240: Board of Trustees of the University
Page 241 and 242: from local funds, $26,403,000 from
Page 243 and 244: contingency reserve fund under sect
Page 245 and 246: Unemployment Insurance Trust Fund F
Page 247 and 248: District of Columbia government sub
Page 249 and 250: corporations, institutions, and org
Page 251 and 252: District, RLA, or any entity of the
Page 253 and 254: (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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