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

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■ ■ ■ ■ in fringe benefits. The forensic unit was transferred to the Department of Forensic Sciences for greater transparency and efficiency. Fifty police officers positions funded by a COPS More grant were transferred to Local funds, and 107 vacant positions were eliminated. The operations of Washington Metro Area Transit Authority (WMATA) and the District Department of Transportation (DDOT) were reviewed together and $50.6 million representing the cost of the Circulator Bus, DC Specific projects and School Transit Subsidy were shifted back from DDOT to WMATA. The Department of Public Works’ budget includes an increase of $2.1 million in the trash hauling and Disposal contract. DPW provides a comprehensive street and alley cleaning services to residents, visitors, and business so that they can live, work and play in clean neighborhoods. The Office of the Deputy Mayor for Economic Development budget proposal includes a federal payment totaling $9.6 million to aid in redevelopment efforts at the site of the former St. Elizabeths Hospital. Recently, the Government Accounting Standards Board (GASB) issued new guidance regarding the budgetary treatment of certain Dedicated Tax transfers. As a consequence, the following Dedicated Tax transfers are no longer budgeted in the General Fund because their revenues will be deposited directly into their corresponding Special Revenue Funds (all Enterprise funds): - Baseball Transfer – Dedicated Taxes (BO0) budget will be zero, and revenues will be budgeted directly into the Ballpark Revenue Fund (BK0). - TIF and PILOT Transfer – Dedicated Taxes (TZ0) budget will be zero, and revenues will be budgeted directly into the Tax Increment Financing (TIF) Program (TX0) and Repayment of PILOT Financing (TY0). - Housing Production Trust Fund Subsidy (HP0) budget in Dedicated Taxes will be zero, and the Dedicated Tax revenues will be budgeted directly into the Housing Production Trust Fund (UZ0). These are Local funds budgeted in the subsidy agency in FY 2013. How the Money is Allocated To facilitate policy decisions concerning expenditures and to provide summary information for reporting expenditures, the District's budget is developed, presented, and executed along several dimensions. These include fund types, appropriation titles, agencies, programs, and expense categories. As with revenues, expenditures can be grouped by the source of funds. The total of these funds is referred to as “gross funds.” Totaling $11.4 billion, the expenditure budget (including Enterprise and Other funds but excluding Intra-District funds) in the FY 2013 Proposed Budget and Financial Plan is $485 million, or 4.5 percent, more than the FY 2012 approved budget of $10.9 billion, as shown in Table 1-1. For purposes of appropriating the District's budget, agency budgets are grouped by appropriation title or function, such as public safety and justice or public education. Table 1-1 shows the FY 2013 proposed gross funds expenditure budget by appropriation title and their change from FY 2012. Figure 1-3 shows the percentage distribution of FY 2013 gross funds expenditure budget by appropriation title. The largest appropriation titles, Public Education System and Human Support Services, represent 50.3 percent of the District’s proposed budget – meaning more than one-half of every dollar generated is directed to these two areas. The FY 2013 proposed Local budget operating margin is zero dollars, after allowing for deposits of $0.19 million for the Cash Flow Reserve and $0.19 million for the Fiscal Stabilization Reserve as proposed in Chapter 3, the Financial Plan. As shown in Table 1-2a, the proposed Local funds budget (excluding Dedicated Taxes and Enterprise funds) for FY 2013 is $5.9 billion, which is $294 million, or 5.2 percent, more than the FY 2012 approved budget of $5.6 billion. The table also displays expenditure budgets by appropriation title and their change from FY 2012. The proposed Dedicated Tax budget for FY 2013 is $261 million, which is $137 million, or 34.4 percent, less than the FY 2012 approved budget of $397 million. Table 1-2b shows the FY 2013 proposed Dedicated Taxes funds expenditures budget by appropriation title and their change from FY 2012. Within the FY 2013 Proposed Budget and Financial Plan Introduction 1-3
appropriation titles are the agencies that operate the programs, activities, and services provided to District citizens and businesses. For example, the Public Works appropriation title includes the Department of Public Works, the Department of Transportation, and the Department of Motor Vehicles. The FY 2013 proposed Local budget includes approximately 100 agencies receiving Local funds in seven appropriation titles. To provide context as to the types of expenses for a particular program, information is presented by expense category (Tables 1-3a, Local funds; and 1-3b, Dedicated Taxes). These same categories are used by all District agencies. All agency chapters detail specific agency costs by expense category. A large expense category is personal services, totaling $2.1 billion and representing 35.9 percent of the FY 2013 Local funds proposed budget, excluding Dedicated Taxes. This funding will support 26,337 Local full-time equivalent (FTE) positions, an increase of 163 FTEs, or 0.6 percent, over FY 2012 (see Table 1-4). Including all fringe benefits, but excluding extra compensation such as overtime and shift differential, the average Local FTE for FY 2013 will cost $77,025. The District's FY 2013 gross funds proposed budget, including Intra-District funds, includes 32,578 FTEs, a decrease of 533 FTEs, or 1.6 percent, over FY 2012. Major gross funds FTE changes by agency and appropriation title are detailed in Table 1-5. Organization of the FY 2013 Budget and Financial Plan The FY 2013 Budget and Financial Plan is composed of the following volumes ■ Volume 1 - Executive Summary. ■ Volumes 2 and 3 - Agency Budget Chapters - provides summary information of each District agency’s proposed budget. ■ Volumes 4 and 5 - Operating Appendices - provides detailed information about operating funds by agency (available on-line). ■ Volume 6 - FY 2013 - FY 2018 Capital Improvements Plan (Including Highway Trust Fund). Additional details about the organization of the District’s FY 2013 Budget and Financial Plan may be found in the How to Read the Budget and Financial Plan chapter. The FY 2013 Budget Calendar The FY 2013 Budget and Financial Plan is the culmination of a year-long process. Some of the critical steps in the budget formulation process and their general schedule are described in Table 1-6. The District’s Budget Process: A Brief Overview The District of Columbia Home Rule Act (Public Law 93-198; D.C. Official Code § 1-201.01 et seq.), approved December 24, 1973, prescribes a procedure for the approval of the annual budget for the District of Columbia government. Under Section 424(d)(5) (D.C. Official Code § 1-204.24d(5)(A)), the Chief Financial Officer prepares and submits to the Mayor and the Council annual estimates of all revenues of the District of Columbia (without regard to the source of such revenues), including proposed revenues. These revenue estimates are binding on the Mayor and the Council for purposes of the annual budget to be submitted to Congress, except that the Mayor and the Council may base the budget on estimates of revenues that are lower than those prepared by the Chief Financial Officer. Under Section 442(a) (D.C. Official Code § 1-204.42(a)), the Mayor prepares and submits a proposed annual budget to the Council. In preparing the annual budget, the Mayor may use a budget prepared by the Chief Financial Officer for this purpose under section 424(d)(2) (D.C. Official Code § 1-204.24(d)(2)). The Mayor may also prepare and submit supplemental or deficiency budget recommendations to the Council from time to time, pursuant to Section 442(c). A statement of justifications must be included. Introduction 1-4 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 and 18: Operating Appendices (Volumes 4 and
Page 19 and 20: FY 2013 Proposed Budget Changes The
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: ■ ■ ■ ■ ■ ■ ■ ■ ■
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
Page 71 and 72: Local Fund Property Taxes Real-Prop
Page 73 and 74: Transfer to Convention Center Fund:
Page 75 and 76: Table 4-7 Selective Sales and Excis
Page 77 and 78: Transfer to Healthy DC Fund: Of the
Page 79 and 80: Table 4-10 Other Tax Revenue, Fisca
Page 81 and 82: 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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