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

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Assessment Fund, a non-lapsing fund that is used to fund District state Medicaid services. The fee sunsets from FY 2015. 3h. Dedicated Taxes for DDOT – parking taxes. Prior to FY 2012, portions of the revenue from the parking sales tax were dedicated to the DDOT Unified Fund and to the Highway Trust Fund. As part of legislation in 2010 that repealed the DDOT Unified Fund, in FY 2012 all parking sales tax revenue will be used to help meet the District’s funding responsibility for the Washington Metropolitan Area Transit Authority. 3i. Dedicated Taxes for the Tax Increment Financing (TIF) Fund and Community Benefit Fund (CBF). The TIF fund records the transfer of certain sales and property tax revenues from the District’s General Fund to the special revenue funds that pay debt service on TIF transactions. The TIF method is used to assist in financing economic development projects. The CBF fund is a non-lapsing special revenue fund into which incremental property tax revenues and sales tax revenues of the D.C. Ballpark TIF Area are deposited. Due to a new GASB guidance, these revenues will be recorded directly in the Special Revenue fund outside of the General Fund starting FY 2013. 3j. Dedicated Taxes for the Convention Center Fund. This fund records the transfer of certain sales tax revenues from the District’s General Fund to the Walter E. Washington Convention Center Authority. This makes visible the flow of dedicated revenues through the General Fund. 3k. Dedicated Taxes for the Highway Trust Fund. This fund records the transfer of motor fuel tax revenues from the District’s General Fund to the Highway Trust Fund. This makes visible the flow of dedicated revenues through the General Fund. 3l. Dedicated Taxes for ABRA (Alcohol Beverage Regulation Administration). Effective in FY 2012, the sales tax rate on alcoholic beverages for off-premise consumption was increased to 10 percent. The projected revenue raised will annually go to fund the Reimbursable Detail Subsidy Program in ABRA. 3m. Dedicated Taxes for Healthy Schools Fund. Effective in FY 2012, soft-drinks (non-alcoholic beverages not containing milk, or milk substitutes, non-carbonated fruit or vegetable juice, coffee, cocoa or tea) are no longer exempt from sales tax. The amount raised annually from taxing soft drinks goes to the Healthy Schools Fund. 3n. Dedicated Taxes for DDOT (District Department of Transportation) from advertising on bike sharing stations. From FY 2013, DDOT will sell advertising on bike sharing stations through an agreement with Capital Bikeshare, the operators of the bike sharing program in the District. All proceeds from the advertising agreement would be paid in to the DDOT Enterprise Fund for Transportation initiatives. 4. General Purpose Non-Tax Revenues. This line includes revenue from licenses and permits, fines, charges for services, and other revenue sources that are not dedicated to particular purposes. See the Revenue chapter for details. 5. Special Purpose (O-Type) Revenues. Special purpose non-tax revenues, or O-Type or Other revenues, are funds generated from fees, fines, assessments, or reimbursements that are designated for use by the District agency that collects the revenues to cover the cost of performing the function. The designation of the revenue for the use of the collecting agency is what distinguishes this revenue from the general-purpose non-tax revenues. 6. Transfer from Lottery. This line reflects the portion of D.C. Lottery and Charitable Games Control Board revenue that is transferred to the District's General Fund. FY 2013 Proposed Budget and Financial Plan Financial Plan 3-3
7. Interfund Transfers. This line includes transfers from Enterprise Fund and other non-General Fund agencies. In Tables 3-1 and 3-2, this line represents transfers in to the Local Fund from various Enterprise Fund agencies. The FY 2012 Approved column shows the transfer of $10.6 million from the Baseball Special Revenue Fund. The FY 2012 Revised column includes additional transfers of $5 million from the Washington Convention and Sports Authority (WCSA) and $5.1 million from the Community Health Care Financing Fund. The FY 2013 Proposed and the FY 2014 Projected columns include $16.8 million and $17.9 million respectively from the Baseball Special Revenue Fund plus $2 million each year from the WCSA. The funds from the WCSA each year is in exchange for the rights to the Carnegie Library. 8. Subtotal General Fund Revenues. This line reflects the sum of lines 1 through 7. 9. Bond Proceeds for Issuance Cost. This is the portion of the bond proceeds that will be used to cover the cost of issuing General Obligation (or Income Tax Revenue) bonds. The related expenditure is on line 26. 10. Revenues set-aside for subsequent years’ expenditures. This reflects the reservation of projected fund balance in (a) Fiscal Year 2012 for use in Fiscal Year 2013 including savings of $6.0 million achieved from refunding of Gallery Place TIF Bonds, $5.3 million from Center for Medicare and Medicaid Services (CMS) for Medicaid rebasing of nursing home assessments, use of $4.3 million of FY 2012 revenue for FY 2013 PAYGO, $1.1 million from the delay in implementation of the Municipal Bond tax and $1.6 million of FY 2012 funds carryover for Council, Office of the State Superintendent of Education, and the Office of the Chief Financial Officer; and (b) Fiscal Year 2015 for use in Fiscal Year 2016. 11. Impact of Social E-Commerce Job Creation Tax Incentive Act of 2012. Local revenue from real property and corporate franchise tax collections in fiscal year 2016 is reduced by $2.95 million to incorporate the fiscal effect of the Social E-Commerce Job Creation Tax Incentive Act of 2012: $1.44 million from income tax and $1.51 million from property tax. 12. Interfund transfers between Local and O-type Special Purpose funds. In Tables 3 – 2 and 3 –4, this line shows the movement of funds between Local Fund and O-type Funds within the General Fund. 13. Transfer from Federal and Private Resources. This line reflects the movement of Indirect Cost Recovery (IDCR) funds from Federal Grant Funds, designated by the grantor, into Local funds, to cover administrative costs. 14. Transfer from Enterprise Fund and Other Funds. In Table 3-1, this line shows transfer of funds from Enterprise and other Special Revenue Funds as itemized below and in Table 3-2. 14a. Transfer from Baseball Special Revenue Fund. In Table 3-2, this line shows the amount transferred from the Ballpark Special Revenue fund balance to the General Fund to assist in gap-closing operations FY 2011. 14b. Transfer from Other. In Table 3-2, the amount in FY 2011 includes a transfer in from the Housing Production Trust Fund for debt service payments, and other transfers and adjustments. 14c. Transfer of Community Health Care Financing Fund to Local. In Table 3-2, $34.1 million of funds in the Community Health Care Financing Fund transferred to Local Funds in FY 2011. 14d. Transfer from Capital Fund Paygo. In Table 3-2, $26.5 million transferred from Capital Paygo fund to Local fund in FY 2011 to cover general operating costs, including $13.0 million for Washington Metropolitan Area Transit Authority (WMATA) operating costs. Also, $5.2 million and $5.5 million of Capital Paygo fund will be transferred to local funds in FY 2012 and FY 2013, respectively, to cover general operating costs. Financial Plan 3-4 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 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 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: Revenues 2. Taxes. This category in
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
Page 93 and 94: FY 2013 Proposed Budget and Financi
Page 95 and 96: Table 4-17: Special Purpose (O-type
Page 97 and 98: FY 2013 Proposed Budget and Financi
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FY 2013 Proposed Budget and Financi
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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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