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

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15. Fund Balance Use. This represents unexpended funds that fell to the “bottom line,” or fund balance, in prior years that the District is proposing to use in the current year. The General Fund Balance includes Local funds (including Dedicated Taxes) that finance transfers to other District funds, certain one-time expenditures, and Special Purpose Revenues that some agencies plan to spend from accumulated fund balances. 15a. Local Fund - Fund Balance Use. In Table 3-2, FY 2011 reflects $35.6 million of Contingency Reserve Funds used to cover $34.7 million of spending pressures in the District of Columbia Public Schools (DCPS) and $0.6 million of earthquake related repair and maintenance costs; $4.2 million of budgeted reserves for various specific uses. FY 2012 Approved column reflects the amount, $30.9 million that was reserved in fund balance in FY 2011 for subsequent years’ expenditures. Of the $42.8 million added in the FY 2012 Revised column amount, $17.1 million is from prior year budgeted reserves set aside for specific programs, $3.36 million in authority for use of prior year funds in the Supplemental Budget Request Act (BRA), and $22.3 million of Contingency Reserves funds used to cover $6 million incurred by DGS for earthquake related repairs and maintenance costs, $1.3 million for the ticket collection contract in the Department of Motor Vehicles (DMV), $7.0 million for DC Charter Schools and $8 million for the Unemployment Compensation Fund in advance of the Supplemental BRA. 15b-g. Dedicated Taxes - Fund Balance Use. In Table 3-3, these lines show $22.4 million of fund balance use in FY 2011 as certified in the FY 2011 CAFR and $20 million of Dedicated Taxes undesignated. This consists of $5.4 million of Neighborhood Investment Trust Fund, $4.9 million of Nursing Home Quality of Care Fund, $10.9 million of Healthy DC Fund, and $1.2 million of taxes dedicated for the Convention Center. In FY 2012 Approved and Revised columns, $1.0 million of Healthy DC Fund is being used to cover current related program expenditures. In FY 2012 Revised, $5.3 million of Healthy Schools Fund balance will be used for program-related expenditures. In FY 2013, $157,000 of Stevie Sellows funds will be used to cover current program related expenditures. 15h. Fund Balance Use. In Table 3-4, this line shows total amount of fund balance use certified by the Office of Revenue Analysis in the relevant fiscal year for particular Special Purpose Revenue funds in agencies. 15i. Certified Resources not used. In Table 3-4, this line shows the total amount of certified resources not used by agencies in their particular funds and returned to their relevant fund balances. 16. Revenue Proposals. This line reflects proposed revenue changes that are detailed in the Revenue chapter of this volume. 17. Total General Fund Resources. This line shows the sum of the individual revenue and fund balance items presented in lines 8 through 16 above. 18. Line intentionally left blank. FY 2013 Proposed Budget and Financial Plan Financial Plan 3-5
Expenditures (by Appropriation Title) Lines 20-25. These lines reflect agency expenditures by appropriation title. 26. Financing and Other. This line includes Repayment of Debt, Short-Term Borrowings, Certificate of Participation, and other items in this appropriation title that are not specifically shown in lines 27 to 33. 27. Bond Issuance Costs. This line reflects the cost of issuing General Obligation (or Income Tax Revenue) bonds. The related funding source is on line 9. 28. Subtotal, Operating Expenditures. This line shows the sum of lines 20 through 27. 29. Paygo Capital. Table 3-2 reflects 25 percent of increase in revenues set aside for Paygo Capital use starting in FY 2016 using FY 2015 revenues as the base year. Table 3-4 reflects use of O-type Special Revenue funds to cover local transportation projects in this line. 30. Transfer to Trust Fund for Post-Employment Benefits. This line reflects a transfer to reduce the District's accumulated liability for health insurance costs for retirees. These costs must be recognized beginning in FY 2008 in accordance with the Governmental Accounting Standards Board (GASB) ruling on the treatment of such costs. 31. Repay Contingency Reserve Fund. This line in Table 3-2 reflects the amount planned to replenish the Contingency Reserve Fund for $3.0 million in FY 2012, the remaining amount of a $26.0 million loan to United Medical Center. FY 2013 and FY 2014 reflects $1.5 million to be replenished by Local Funds for the earthquake related costs with the remaining $4.5 million (of the $6 million total costs incurred) to be replenished by Federal funds. 32. Transfer to Enterprise Funds. In Table 3-3 and 3-4, this shows the transfer of General Funds to Enterprise and Other Funds as reflected in the following lines. 32a. Transfer to HPTF Special Revenue Fund (Enterprise Fund). This line in Table 3-3 reflects transfers of Dedicated Tax revenues to the Housing Production Trust Fund (HPTF) Special Revenue Funds outside of the General Fund. Starting in FY 2013, $20 million of these funds will be used to cover housing related costs in the Housing Authority Subsidy. This is reflected in line 20 in the Economic Development and Regulation appropriation title. The rest will be used to cover the cost of Repayment of Revenue Bonds. This is reflected in line 25 in the Financing and Other appropriation title. Due to new GASB guidance, the portion that is transfered to the HPTF is shown directly in the HPTF without going through the General Fund. 32b. Transfer to Baseball Revenue Fund (Enterprise Fund). This line in Table 3-3 reflects transfers of dedicated tax revenues to the Baseball Revenue Fund Special Revenue Funds outside of the General Fund. Due to new GASB guidance, from FY 2013 the collection and disbursement of these funds will be shown in the Baseball Revenue Fund Special Revenue Funds without going through the General Fund. 32c. Transfer to TIF/CBF (Enterprise Fund). This line in Table 3-3 reflects transfers of dedicated property and sales tax revenues to the TIF/CBF (Tax Increment Financing, Community Benefit Fund and PILOT – Payment in Lieu of Taxes funds) Enterprise Fund. Due to new GASB guidance, from FY 2013, the collection and disbursement of these funds will be shown in the TIF/CBF Enterprise Fund without going through the General Fund. 32d. Transfer to Convention Center (Enterprise Fund). This line in Table 3-3 reflects transfers of dedicated sales tax revenues to the Convention Center Enterprise Fund. Financial Plan 3-6 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 and 48: Revenues 2. Taxes. This category in
Page 49: 7. Interfund Transfers. This line i
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
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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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