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

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Table 1-6 How and When the FY 2013 Operating Budget was Prepared Budget Guidance July 2011 – September 2011 The FY 2013 budget process began with the development of the Current Services Funding Level (CSFL) budget. The 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 estimates how much it would cost an agency to continue its current programs and operations into the following fiscal year. The CSFL served as the starting point for all District agencies’ Local funds Maximum Allowable Request Ceiling (MARC). Agency Budget Request Development October 2011 – December 2011 Taking into consideration the Executive Office of the Mayor’s (EOM) citywide strategic plan, and following the budget guidance from the EOM and OBP, agencies began formulating their FY 2013 budget requests. Agencies submitted their FY 2013 proposed budget to OBP by December 16, 2011. Budget Analysis October 2011 – December 2011 OBP reviewed agency budgets during the various development stages for adherence to established guidelines, identified opportunities for efficiencies, and incorporated revised economic data into the formulation process. The Budget Administration division of OBP created and submitted reports by agency that contained budget analysis and findings to the Mayor’s Office of Budget and Finance (MOBF). These reports described the fiscal impact of policy decisions on the agencies’ submitted budgets. Budget Presentation January 2012 – March 2012 OBP provided the EOM with a thorough and sound analysis of the budget as it was developed and revised during the Budget Review Team meetings where policy priorities were determined, and the Mayor’s FY 2013 proposed budget was finalized for submission to the Council on March 23, 2012. Budget Request Act, Budget Submission Act, and Budget Support Act March - June 2012 During this period, the Council reviewed the budget for approval of the FY 2013 Budget Request Act of 2012 and the FY 2013 Budget Support Act of 2012. The FY 2013 Proposed Budget and Financial Plan is submitted to Congress in June 2012. FY 2013 Proposed Budget and Financial Plan Introduction 1-13
Strategic Budgeting 2 The District continues to improve budgetary and financial execution practices to provide accurate and timely financial data to decisionmakers. Over the years, there have been a number of strategic projects to improve fiscal and performance management. This chapter outlines the current status of these initiatives. Performance-Based Budgeting District Code requires the presentation of budgets in a Performance-Based Budgeting (PBB) format. The law specified that the following be included in the budget presentation: • Program name; • Agency strategic result goals; • Estimated total program, activity, and service costs; • Program overview describing activities; • Program performance measures; • Estimated program costs; • Full-time equivalents (FTEs) for the prior, current, and next fiscal year; and • Program benchmarks providing comparisons with other jurisdictions. Performance-Based Budgeting links spending to programs, activities, and services, allowing results to be measured. This linkage enables public officials, program managers, and the public to evaluate whether funding is being spent wisely on a program that is meeting its goals, or if the money could be better spent on other services. Since the above legislation was passed and implemented, several practices have evolved. In FY 2007, agencies transitioned from Strategic Business Plans to Performance Plans. As part of this process, agency performance measures underwent a rigorous review and validation. These revisions led to updated or enhanced agency-wide performance measures. During FY 2010, selected agencies further transitioned to Division-Based Budgeting, and the Performance Plans were expanded from the agency level down to the operating divisions within the agency. Additional measures were developed to assess performance within the agency’s divisions, and objectives were created for the divisions. Agency Management Program An additional benefit of PBB is the District’s ability to track specific types of expenses across multiple agencies. The Agency Management Program (AMP) was developed to track costs for common administrative expenses both within each agency and across the District. The AMP can include up to 15 activities, depending on whether the agency performs that function or not. The AMP was retained in the Division-based agencies, and there is no change to the AMP from the prior year. A partial listing of the AMP activities includes: FY 2013 Proposed Budget and Financial Plan Strategic Budgeting 2-1
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 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: Table 1-5 Major Gross Funds FTE Cha
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
Page 83 and 84: Table 4-12 (cont.) Policy Proposals
Page 85 and 86: Implement a motor fuel quality test
Page 87 and 88: Table 4-13 (cont) Percentage Change
Page 89 and 90: Table 4-14 (cont) Changes in Genera
Page 91 and 92: 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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