FUND DESCRIPTIONS - Amazon Web Services · CAPITAL PROJECTS FUNDS Stormwater Management Fund This fund accounts for the revenue from a sanitary district tax adopted in CY 2008. Funds

FY 2020 PROPOSED BUDGET SUMMARY

FUND DESCRIPTIONS

GENERAL FUND

The General Fund is the primary operating fund of the County and is used to account for the majority of services including fire and police protection, human services, community services such as libraries and parks, and transit operations. The General Fund also provides financing for the operations of other funds such as capital outlay for infrastructure improvements and construction, and the County's public school system. Debt service expenditures for the payments of principal and interest on the County's general long-term debt (excluding bonds and other long-term debt serviced by the Utilities, Ballston Garage, or School Operating Funds) are included in this fund. The major sources of revenue include: real estate taxes, other local taxes, licenses, permits, fees, and other miscellaneous charges. Revenues from the state and federal government are also included in this fund.

ENTERPRISE FUNDS

Enterprise funds are used to account for the financing of services to the general public where the operating expenses involved are usually recovered in the form of charges to users.

Utilities Fund The Utilities Fund is a self-supporting or enterprise fund. This fund includes the operations, maintenance and construction of the County's water and sanitary sewer system. Debt service on general obligation bonds issued to finance the construction of the sanitary sewer system, water distribution system, and wastewater treatment facility are accounted for in this fund. Revenues for this fund are generated through user charges and payments from other jurisdictions for use of the systems, and system connection fees. The Utilities Fund is managed by the Department of Environmental Services.

Department of Community Planning, Housing and Development (CPHD) Development Fund This fund includes the operations of the Zoning Administration Section of the Planning Division as well as the Permit Processing, Code Compliance and Plan Review Sections of the Inspection Services Division. The costs of these programs are fully supported by the fees they charge for permitting, plan review, and inspection services in building construction and zoning. The funding for these programs was segregated from the General Fund into the new enterprise fund beginning in FY 2009 as part of an effort to provide a higher level of customer service. This fund is managed by the Department of Community Planning, Housing, and Development.

Ballston Public Parking Garage Funds These enterprise funds account for the financing of the operation of the garage for the general public. All of the operating expenses are recovered from the users of the garage. Two separate funds have been established for the garage – one for floors one through seven, and another for the eighth floor, which was constructed at a later date and under separate financing from the first seven floors. These funds are managed by the Departments of Environmental Services and Management and Finance.

INTERNAL SERVICE FUNDS

Internal service funds are used to account for the financing of services provided by one Arlington County government department or agency to another Arlington County department or agency or another government, where the service is provided on a cost reimbursement basis.

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FY 2020 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS

Automotive Equipment Fund This fund accounts for the costs of operating and maintaining the automotive and construction equipment used by County departments and agencies. The acquisition and replacement of automotive equipment is accounted for in this fund. Revenue is derived primarily from user charges to recover actual costs that include depreciation of equipment. This program is managed by the Department of Environmental Services.

Printing Fund This fund accounts for the costs of operating a central printing operation which provides printing and duplicating services for County departments and agencies. Revenue is derived principally from user charges for specific services. The printing operation is managed by the Department of Environmental Services.

SPECIAL REVENUE FUNDS

Special revenue funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes.

Ballston Quarter Tax Increment Financing Area (TIF) Fund The Ballston Quarter TIF funds revenue bonds issued by the Ballston Quarter Community Development Authority (CDA). These bonds funded $43.4 million of public infrastructure improvements, as well as a debt service reserve fund, capitalized interested through project stabilization, and certain costs of issuance. The CDA gives the County a financing mechanism to fund certain public infrastructure costs associated with the Ballston Quarter public-private redevelopment.

This fund accounts for a portion of the incremental real estate tax, sales and use and meals tax revenues generated within the TIF district boundaries in each year following the base year set as of January 1, 2015 and until the earlier of the final maturity of bonds, March 1, 2046, or the date on which all of the bonds have been paid in full. The TIF district includes the parcels within the CDA boundaries and also the parcels currently occupied by Macy’s. This fund is managed by the Department of Management and Finance.

Travel and Tourism Promotion Fund This fund accounts for the operations of various programs to promote tourism and business travels in the County. One fourth of one percent of the revenue generated by the transient occupancy tax, dedicated to tourism and marketing in Arlington, is accounted for in this fund. Arlington Economic Development manages this fund.

Ballston Business Improvement District (BID) Fund This fund accounts for the operations of a service district in Ballston within specified boundaries of the business area to provide enhanced services, such as marketing, community events, and minor physical enhancements such as banners and wayfinding, beautification, and transportation enhancements such as bike racks and bus shelters. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund.

Rosslyn Business Improvement District (BID) Fund This fund accounts for the operations of a service district in Rosslyn within specified boundaries of the business area to provide enhanced services, such as beautification, cleaning, maintenance, marketing and promotion, community activities, parking, and transportation. The revenue supporting

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the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund.

Crystal City Business Improvement District (BID) Fund This fund accounts for the operations of a service district in Crystal City within specified boundaries of the business area to provide enhanced services, such as economic development, business recruitment and retention, information and marketing, landscaping and beautification, and street and sidewalk cleaning. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund.

Housing and Community Development Fund This fund accounts for the operations of various housing community development programs which are financed by block grant and other grant assistance from the U.S. Department of Housing and Urban Development. The Department of Community Planning, Housing, and Development manages this fund.

Section 8 Housing Assistance Fund This fund accounts for the revenue from the U.S. Department of Housing and Urban Development for Section 8 housing assistance. This program provides tenant based and project based housing assistance to benefit eligible Arlington County residents. The federal funds are used for the administrative costs of the program as well as for the rental subsidy payments. The Section 8 program is managed by the Department of Human Services.

Columbia Pike Tax Increment Financing (TIF) Fund This fund accounts for a portion of the incremental real estate tax revenue generated by properties within the Columbia Pike Neighborhoods Special Revitalization District and the Columbia Pike Special Revitalization District. Funds are used to support affordable housing initiatives within these boundaries needed to mitigate the impact of redevelopment along Columbia Pike. The County Board approved the establishment of the financing mechanism and fund in December 2013 with a real estate assessment tax base value established as of January 1, 2014. In the adopted FY 2018 budget, the County Board adjusted the TIF’s baseline to the CY 2018 assessed value. The fund is jointly managed by the Departments of Management and Finance and Community Planning, Housing, and Development.

CAPITAL PROJECTS FUNDS

Stormwater Management Fund This fund accounts for the revenue from a sanitary district tax adopted in CY 2008. Funds are used to pay for operating and capital costs necessary to upgrade and expand the County’s stormwater drainage infrastructure and to support related stormwater management programs. The Stormwater Management fund is managed by the Department of Environmental Services.

Transportation Capital Fund This fund accounts for the tax revenue from a commercial real estate transportation district established at the end of CY 2007. Beginning in FY 2014, this fund also accounts for the local 30% share of the new tax and fee revenues implemented as part of HB 2313. The tax revenue provides a dedicated funding stream to support transportation infrastructure projects throughout the County. Effective July 1, 2013 with the passage of HB 2313, any decrease in the commercial real estate tax rate will result in an equivalent revenue decrease allocated to the County through the Northern Virginia Transportation Authority (NVTA). The Fund also provides the flexibility to leverage outside

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funding sources as opportunities arise. The Transportation Capital Fund is managed by the Department of Environmental Services.

Crystal City, Potomac Yard, and Pentagon City Tax Increment Financing (TIF) Fund This fund accounts for a portion of the incremental real estate tax revenue generated by properties in Crystal City, Potomac Yard, and Pentagon City. Funds are used to pay for infrastructure improvements to further the revitalization of Crystal City and development of the adjacent areas of Potomac Yard and Pentagon City. The County Board approved the establishment of the financing mechanism and fund in October 2010 with a real estate assessment tax base value established as of January 1, 2011. The fund is jointly managed by the Departments of Environmental Services, Management and Finance, Economic Development, and Community Planning, Housing, and Development.

Pay-As-You-Go General Capital and Utilities Capital Funds These Capital Projects Funds account for the purchase and/or construction of major capital facilities including buildings, roads, and other long-lived improvements. Pay-As-You-Go financing for utilities construction and capital improvements is provided primarily by local tax revenues and utility user fees (fund transfers), a portion of the decal fee, developer contributions, and miscellaneous fees and charges. These Pay-As-You-Go capital appropriations are approved as part of the annual operating budget. General Obligation (GO) Bond Funds These fund dollars are derived from the public sale of municipal bonds for which principal and interest (debt service) is paid to investors for the use of the money. Debt service is paid from the General Fund by local tax revenues. The bond funded projects are developed and approved by the County Board as part of the biennial Capital Improvement Plan (CIP). General obligation bonds are also included in the bond referenda which are submitted for approval by voters during the November elections. This fund source finances large capital infrastructure projects such as roads, new or renovated parks and facilities, transportation infrastructure, and other County assets. The average useful life of a project financed is generally ten or more years. Short-term Financing This fund source is another source of capital financing to acquire equipment and technology, and to perform certain capital maintenance projects that have an average useful life between three and ten years. Due to the short-term maturities of these financing vehicles, interest rates are typically lower than rates on long-term bonds. The County typically procures the goods and services using temporary funding sources, and then draws funds from the financing institution to reimburse the temporary sources. Similarly to GO bonds, principal and interest for the financing is paid from the General Fund.

SCHOOL FUNDS

School Operating Fund This fund accounts for the general day-to-day operations of the County's public school system, financed primarily from County General Fund transfer and from state and federal grants and taxes to be used for educational programs.

School Comprehensive Services Act Fund This fund accounts for programs and services for at-risk youth with emotional and behavioral problems and their families. The Comprehensive Services Act, passed by the Virginia General Assembly in 1993, restructured the funding streams to better meet the needs of eligible children and

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their families. State funding provides approximately one-third of the funding for these expenditures with the balance coming from the County’s General Fund transfer.

School Debt Service Fund This fund accounts for the payment of principal and interest on obligated debts incurred for major school construction projects. This fund is supported entirely by the County transfer and carryover funding.

School Food and Nutrition Services Fund This fund accounts for the operations of the School Food Services program. Revenues are derived from fees, state and federal financing, and other miscellaneous sources relating to School food service operations.

School Grants and Restricted Programs Fund This fund accounts for the operations of special school programs financed by fees, and grants from state, federal, and local sources.

School Capital Projects Fund This fund accounts for major and minor construction projects as well as major maintenance for the schools. Funding is from the County’s General Fund transfer.

Community Activities Fund This fund accounts for the operations of various County-Schools joint facilities and programs, which include aquatic facilities, extended day programs, Alternatives for Parenting Teens, community centers, and the Career Center. Financing is primarily provided by a County General Fund transfer and fees collected for specific activities.

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The following table shows each County department and its associated funds (excluding Schools funds).

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County Board ■County Manager ■Management and Finance ■ ■ ■ ■ ■ ■Technology Services ■ ■Human Resources ■ ■County Attorney ■Circuit Court ■ ■General District Court ■Juvenile and Domestic Relations Court ■ ■Magistrate ■Public Defender ■Commonwealth's Attorney ■Sheriff ■ ■Commissioner of the Revenue ■Treasurer ■ ■Electoral Board ■ ■Public Safety Communications and Emergency Management ■ ■Police ■ ■Fire ■ ■Environmental Services ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■Human Services ■ ■ ■Libraries ■ ■Economic Development ■ ■ ■ ■ ■Community Planning, Housing & Development ■ ■ ■ ■ ■ ■Parks and Recreation ■ ■

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FY 2018Actuals

FY 2019Adopted

FY 2020Proposed

% Change'19 Adopted to

'20 ProposedCOUNTY GOVERNMENT

Operating Expenses $661.6 $664.2 $686.0 3.3%Capital Outlay 14.6 5.5 15.5 179.7%Debt Service 62.3 67.8 72.2 6.5%Other Post Employment Benefits (OPEB) 1 18.8 19.4 18.4 -5.2%Contingents - General, Housing, Budget Stabilization - 18.1 18.1 -

Subtotal 757.4 775.0 810.2 4.5%

OTHER FUNDSBallston Quarter Tax Increment Financing - 0.5 1.7 210.3%Travel & Tourism Promotion 1.7 1.5 1.5 -Ballston Business Improvement District 1.5 1.4 1.5 4.9%Rosslyn Business Improvement District 3.6 3.8 3.9 4.4%Crystal City Business Improvement District 2.6 2.6 2.8 6.9%Community Development 1.9 2.0 3.1 54.8%Section 8 Housing 19.0 18.7 18.9 1.4%General Capital - PAYG 2 53.1 14.7 42.3 188.9%General Obligation Bonds 3 61.2 125.3 121.5 -3.0%Stormwater Management 13.3 10.7 11.2 5.0%Transportation Capital 2 42.0 37.2 34.4 -7.7%Crystal City Tax Increment Financing 2 1.8 4.7 6.0 26.4%Columbia Pike Tax Increment Financing 0.1 0.2 0.5 229.5%Utilities (including Utilities capital) 128.4 123.5 123.6 -Ballston Parking Garage 4 7.3 2.7 4.4 61.1%CPHD Development 17.9 21.7 22.9 5.2%Automotive Equipment 22.2 16.5 17.9 9.0%Printing 3.4 2.5 2.4 -3.7%

Subtotal 381.1 390.1 420.5 7.8%

Less Transfers to Other Funds (20.1) (6.2) (16.0) 156.5%Less Other Fund Transfers 3 (16.9) (16.7) (17.1) 2.1%

COUNTY GOVERNMENT SUBTOTAL 1,101.4 1,142.1 1,197.5 4.9%

SCHOOL BOARD 6

School Operating Fund 495.1 527.4 549.4 4.2%School Comprehensive Services (CSA) 3.6 4.2 4.2 -School Debt Service 50.3 58.1 59.2 1.9%School Capital Projects 30.9 6.5 6.5 -School Food Services Fund 10.6 9.8 10.7 10.0%School Grants and Restricted Programs 16.1 14.6 15.5 6.1%Community Activities Fund 17.6 19.1 20.1 5.2%

School Board Subtotal 624.1 639.5 665.5 4.1%

TOTAL COUNTY GOVERNMENT AND SCHOOL BOARD 1,725.6$ 1,781.7$ 1,863.0$ 4.6%

1 Other Post Employment Benefits (OPEB) includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust Fund.

4 Ballston Parking Garage includes the 8th level internal service fund.5 Includes Other Fund transfers to General Fund and inter-fund transfers.6 The FY 2020 School Budget reflects the preliminary Superintendent's Proposed budget to the School Board.Numbers may not add due to rounding.

EXPENDITURE SUMMARY (ALL FUNDS)(Figures in Millions of Dollars)

2 Expenses do not include utilization of fund balance for FY 2019 and FY 2020. Refer to fund narrative for total expenditures.3 All Funds Summary adjusted in the FY 2020 Proposed Budget to include General Obligation Bonds and short term financed projects for FY 2018, FY 2019, and FY 2020

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book 89 web 97

FY 2018Actual

FY 2019 Adopted

FY 2020 Proposed

% Change'19 Adopted to

'20 Adopted

EXPENDITURES

County Services 1 $625.3 $623.6 $640.34 2.7%Metro Operations 36.2 40.6 $45.6 12.4%County Debt Service 62.3 67.8 $72.2 6.5%Other Post Employment Benefits (OPEB) 2 18.8 19.4 $18.4 -5.2%Contingents General - 0.3 $0.3 - Economic & Revenue Stabilization Fund - 4.0 $4.0 - Affordable Housing Investment Fund (AHIF) 3 - 13.8 $13.8 - Subtotal County Services 742.7 769.5 794.7 3.3%

Capital 14.6 5.5 $15.5 179.7%Subtotal County 757.4 775.0 810.2 4.5%

Schools Transfer (ongoing) 497.6 497.6 $518.2 4.1%Schools Transfer (one-time) 3.2 $7.4 129.1%Subtotal Schools 497.6 500.8 $525.6 4.9%

TOTAL EXPENDITURES $1,254.9 $1,275.8 $1,335.8 4.7%

REVENUES

Real Estate Tax $720.7 $730.3 $767.2 5.1%Personal Property Tax 115.9 119.1 $119.1 - BPOL Tax 63.0 65.6 $67.5 2.9%Sales Tax 42.0 43.3 $44.7 3.3%Transient Tax 25.0 26.0 $26.0 - Utility Tax 12.8 15.5 $16.5 6.5%Meals Tax 39.5 41.5 $41.5 0.0%Communications Sales Tax 6.9 6.8 $6.6 -2.9%Other Local Taxes 18.9 19.9 $18.0 -9.4%Subtotal Taxes 1,044.7 1,067.8 $1,107.0 3.7%

Licenses, Permits and Fees 10.5 11.3 $12.4 9.7%Fines, Interest, Other 21.7 18.5 $23.7 28.2%Charges for Services 59.3 62.5 $62.6 0.1%Miscellaneous 21.8 7.0 $7.2 2.5%Revenue from State 76.3 75.4 $76.0 0.8%Revenue from Federal Government 16.6 16.3 $16.1 -1.5%Subtotal Other 206.2 191.0 $197.9 3.6%

Total Revenue (excluding Fund Balance) 1,250.9 1,258.8 $1,304.9 3.7%

Prior Year Fund Balance 113.6 17.0 $30.9 81.6%

TOTAL REVENUES & FUND BALANCE $1,364.5 $1,275.8 $1,335.8 4.7%

1 Includes General Fund transfers to other operating funds.2 Includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust Fund.

Numbers may not add due to rounding.

GENERAL FUND SUMMARY(Figures in Millions of Dollars)

3 Beginning in FY 2019 the HOME portion of AHIF is budgeted in the Community Development Fund.

book 90 web 98

FY 2020 Proposed Budget General Fund Expenditures

FY 2020 Proposed Budget General Fund Revenues

Personal Property9%

Federal1% Misc. Revenue

2%

Service Charges5%

Transient Occupancy Tax2%

Real Estate57%

Other Local Taxes

3%

Local Sales Tax3%

BPOL5%

Fines1%

Fees/Permits1%

State6%

Meals Tax3% Fund Balance

2%

book 91 web 99

FY 2018 FY 2019 FY 2020 FY 2018 FY 2019 FY 2020Adopted Adopted Proposed Actual Adopted Proposed

FTE FTE FTE Expense Expense ExpenseGENERAL FUND

County Board 10.00 10.00 10.00 $1,737,286 $1,689,163 $1,643,358County Manager 36.00 33.00 31.00 5,282,244 5,667,384 5,237,213Management and Finance 58.50 58.50 58.50 7,724,907 8,365,811 8,583,530Technology Services 77.00 74.00 80.00 21,686,651 21,900,955 22,837,700Human Resources 53.00 53.00 53.00 9,185,349 9,856,749 9,747,335County Attorney [3] 16.00 16.00 16.00 2,989,682 3,028,851 3,220,763Circuit Court Judiciary 10.30 10.30 11.30 1,168,331 1,199,001 1,337,061Clerk of the Circuit Court 27.00 27.00 27.00 3,176,537 3,291,563 3,447,525General District Court 1.50 1.00 1.00 360,684 382,810 387,064Juvenile and Domestic Relations Court 57.80 59.80 60.30 6,530,317 7,416,923 7,562,080Commonwealth's Attorney 35.00 35.00 36.00 4,166,828 4,285,764 4,494,002Office of the Magistrate - - - 38,918 41,432 29,986Office of the Public Defender - - - 149,879 191,613 181,239Sheriff [3] 293.00 293.00 295.00 45,919,040 44,273,355 45,330,317Commissioner of Revenue 53.00 53.00 53.00 5,902,471 5,941,736 5,914,137Treasurer 62.66 62.66 62.66 6,914,439 7,181,469 7,253,524Electoral Board 8.40 8.40 8.40 1,109,336 1,341,064 1,506,891Public Safety Comms. & Emergency Mgmt. 76.50 74.50 74.50 12,454,771 13,453,100 13,572,109Police [3] 478.00 477.00 479.00 66,526,840 69,494,935 72,025,500Fire 332.00 340.00 349.00 58,874,086 63,521,551 64,947,443Environmental Services 405.00 400.50 397.50 95,402,960 99,165,733 98,630,521Human Services 708.52 697.82 700.37 136,105,243 138,910,440 141,586,424Libraries 134.85 133.85 130.67 14,465,893 14,524,515 14,701,601Economic Development 56.20 52.90 49.90 8,401,169 8,747,157 8,429,032Community Planning, Housing & Devel. 86.00 83.50 82.00 10,981,228 11,430,510 11,703,260Parks and Recreation 379.07 368.14 359.13 40,416,046 42,221,254 42,759,120Non-Departmental/Other 64,631,472 66,242,673 71,821,542Debt Service 62,331,730 67,800,000 72,200,000Regionals/Contributions 6,878,657 6,595,042 7,443,092Metro 36,239,655 40,600,000 45,622,637

SUBTOTAL FOR FUND 3,455.30 3,422.87 3,425.23 737,752,651 768,762,553 794,156,006

TRANSFERS TO OTHER FUNDSUtility Fund 600,000 199,200 - Travel & Tourism Promotion 246,700 246,700 246,700Community Development 574,270Automotive Equipment 229,500 - - Printing 249,600 249,600 249,600Trust & Agency 3,585,032Other Post Employment Benefits Trust 40,271 - -

SUBTOTAL 5,525,373 695,500 496,300

Schools Transfer 497,555,314 500,830,023 525,593,669General Capital Projects 14,619,903 5,544,983 15,511,161 TOTAL TRANSFERS TO OTHER FUNDS 517,700,590 507,070,506 541,601,130

GENERAL FUND TOTAL 3,455.30 3,422.87 3,425.23 $1,255,453,241 $1,275,833,059 $1,335,757,136

OTHER FUNDS - OPERATING AND CAPITALBallston Quarter Tax Increment Financing - - - - 537,700 1,668,740Travel & Tourism Promotion 7.00 7.00 7.00 1,672,999 1,546,700 1,546,700 Ballston Business Improvement District - - - 1,499,817 1,427,433 1,497,516Rosslyn Business Improvement District - - - 3,624,225 3,772,348 3,938,338Crystal City Business Improvement Dist. - - - 2,614,094 2,585,894 2,763,656Community Development 4.50 4.50 4.50 1,911,213 1,992,088 3,084,312Section 8 Housing Assistance 17.10 12.35 11.60 19,031,658 18,671,085 18,929,431General Capital - PAYG [1] - - - 53,137,051 14,652,893 42,332,102General Obligation Bonds - - - 61,155,000 125,255,000 121,470,000Stormwater Management 42.00 44.00 44.00 13,259,032 10,680,660 11,211,095Transportation Capital [1] 22.00 29.00 29.00 41,991,130 37,225,429 34,358,518Crystal City Tax Increment Financing [1] 6.50 6.50 7.00 1,816,193 4,718,020 5,964,730Columbia Pike Tax Increment Financing - - - 112,423 150,730 496,660Utilities 246.95 247.95 253.95 106,179,297 103,515,759 103,457,706Utility Capital - - - 22,217,893 19,979,500 20,179,000Ballston Public Parking Garage - - - 7,271,630 2,620,558 4,281,318Ballston Public Parking Garage - 8th Level - - - 73,484 89,356 85,666CPHD Development 104.00 106.00 113.00 17,936,138 21,722,133 22,851,032Automotive Equipment 63.00 63.00 60.00 22,228,786 16,462,216 17,944,108Printing 8.00 8.00 8.00 3,376,384 2,503,489 2,410,763

TOTAL OTHER FUNDS 521.05 528.30 538.05 381,108,445 390,108,991 420,471,391

LESS GENERAL FUND TRANSFERS (517,700,590) (507,070,506) (541,601,130)LESS OTHER FUND TRANSFERS [2] (16,881,370) (16,741,734) (17,086,422)

TOTAL COUNTY GOVERNMENT 3,976.35 3,951.17 3,963.28 $1,101,979,727 $1,142,129,810 $1,197,540,975

[2] Includes Other Fund transfers to General Fund and inter-fund transfers.[1] Expenses do not include utilization of fund balance for FY 2019 and FY 2020. Refer to fund narrative for total expenditures.

COUNTY GOVERNMENT SUMMARY

[3] In the FY 2019 Adopted Budget, the County Attorney had one position frozen, the Police Department had ten positions frozen, and Sheriff Department had six positions frozen. Freezing a position eliminates the funding for the position but retains the authorized FTE in the department with the anticipation that funding will be added back in future budget years.

book 92 web 100

% IncreaseFY 2018 FY 2019 FY 2020 '19 Adopted to

Actual Adopted Proposed '20 Proposed

GENERAL ADMINISTRATIONCounty Board $1,737,286 $1,689,163 $1,643,358 -2.7%County Manager 5,282,244 5,667,384 5,237,213 -7.6%Management and Finance 7,724,907 8,365,811 8,583,530 2.6%Technology Services 21,686,651 21,900,955 22,837,700 4.3%Human Resources 9,185,349 9,856,749 9,747,335 -1.1%County Attorney 2,989,682 3,028,851 3,220,763 6.3%

Subtotal: General Administration 48,606,121 50,508,913 51,269,899 1.5%

COURTS AND CONSTITUTIONALSCircuit Court 1,168,331 1,199,001 1,337,061 11.5%Clerk of the Circuit Court 3,176,537 3,291,563 3,447,525 4.7%General District Court 360,684 382,810 387,064 1.1%Juvenile and Domestic Relations Court 6,530,317 7,416,923 7,562,080 2.0%Commonwealth's Attorney 4,166,828 4,285,764 4,494,002 4.9%Office of the Magistrate 38,918 41,432 29,986 -27.6%Office of the Public Defender 149,879 191,613 181,239 -5.4%Sheriff 45,919,040 44,273,355 45,330,317 2.4%Commissioner of Revenue 5,902,471 5,941,736 5,914,137 -0.5%Treasurer 6,914,439 7,181,469 7,253,524 1.0%Electoral Board 1,109,336 1,341,064 1,506,891 12.4%

Subtotal: Courts and Constitutionals 75,436,781 75,546,730 77,443,826 2.5%

PUBLIC SAFETYPublic Safety Comms. & Emergency Mgmt. 12,454,771 13,453,100 13,572,109 0.9%Police 66,526,840 69,494,935 72,025,500 3.6%Fire 58,874,086 63,521,551 64,947,443 2.2%

Subtotal: Public Safety 137,855,697 146,469,586 150,545,052 2.8%

ENVIRONMENTAL SERVICES 95,402,960 99,165,733 98,630,521 -0.5%

HUMAN SERVICES 136,105,243 138,910,440 141,586,424 1.9%

COMMUNITY SERVICESLibraries 14,465,893 14,524,515 14,701,601 1.2%Parks and Recreation 40,416,046 42,221,254 42,759,120 1.3%

Subtotal: Community Services 54,881,939 56,745,769 57,460,721 1.3%

PLANNING AND DEVELOPMENTEconomic Development 8,401,169 8,747,157 8,429,032 -3.6%Community Planning, Housing & Devel. 10,981,228 11,430,510 11,703,260 2.4%

Subtotal: Planning and Development 19,382,397 20,177,667 20,132,292 -0.2%

OTHERNon-Departmental/Other 64,631,472 66,242,673 71,821,542 8.4%Debt Service 62,331,730 67,800,000 72,200,000 6.5%Regionals/Contributions 6,878,657 6,595,042 7,443,092 12.9%Metro 36,239,655 40,600,000 45,622,637 12.4%Subtotal: Other 170,081,514 181,237,715 197,087,271 8.7%

TOTAL GENERAL FUND OPERATIONS $737,752,651 $768,762,553 $794,156,006 3.3%

OTHER FUNDS - OPERATING & CAPITALBallston Quarter Tax Increment Financing - 537,700 1,668,740 210.3%Travel & Tourism Promotion 1,672,999 1,546,700 1,546,700 0.0%Ballston Business Improvement District 1,499,817 1,427,433 1,497,516 4.9%Rosslyn Business Improvement District 3,624,225 3,772,348 3,938,338 4.4%Crystal City Business Improvement District 2,614,094 2,585,894 2,763,656 6.9%Community Development 1,911,213 1,992,088 3,084,312 54.8%Section 8 Housing Assistance 19,031,658 18,671,085 18,929,431 1.4%General Capital - PAYG [2] 53,137,051 14,652,893 42,332,102 188.9%General Obligation Bonds 61,155,000 125,255,000 121,470,000 -3.0%Stormwater Management 13,259,032 10,680,660 11,211,095 5.0%Transportation Capital [2] 41,991,130 37,225,429 34,358,518 -7.7%Crystal City Tax Increment Financing [2] 1,816,193 4,718,020 5,964,730 26.4%Columbia Pike Tax Increment Financing 112,423 150,730 496,660 229.5%Utilities 106,179,297 103,515,759 103,457,706 -0.1%Utilities Capital 22,217,893 19,979,500 20,179,000 1.0%Ballston Public Parking Garage 7,271,630 2,620,558 4,281,318 63.4%Ballston Public Parking Garage - 8th Level 73,484 89,356 85,666 -4.1%CPHD Development 17,936,138 21,722,133 22,851,032 5.2%Automotive Equipment 22,228,786 16,462,216 17,944,108 9.0%Printing 3,376,384 2,503,489 2,410,763 -3.7%

TOTAL OTHER FUNDS $381,108,445 $390,108,991 $420,471,391 10.3%

Less Other Fund Transfers [1] (16,881,370) (16,741,734) (16,836,422) 0.6%

TOTAL COUNTY REQUIREMENTS $1,101,979,727 $1,142,129,810 $1,197,790,975 8.7%

[1] Includes Other Fund transfers to General Fund and inter-fund transfers.[2] Expenses do not include utilization of fund balance for FY 2019 and FY 2020. Refer to fund narrative for total expenditures

EXPENDITURE COMPARISON

book 93 web 101

FTE Changes: FY 2019 Adopted to FY 2020 Proposed

GENERAL FUND

County AttorneyUnfreeze one County Attorney III position1

Total County Attorney -

County Manager's OfficeEliminate a Government Affairs Liaison position (1.00)Eliminate an Administrative Assistant V position (1.00)

Total County Manager's Office (2.00)

Department of Technology ServicesEliminate an IT Network Analyst position (1.00)Add three Senior Network Engineers through a transfer and conversion of contractor funds in the General Capital Fund 3.00Add two Senior Network Engineers through a conversion of an existing position and contractor funding 1.00Add three positions through a conversion of contractor funds, including a Staff Infrastructure Support Specialist position, a Senior Network Engineer, and a Management Intern position 3.00

Total Department of Technology Services 6.00

Circuit Court Judiciary

Add a Law Clerk 1.00Total Circuit Court 1.00

Clerk of the Circuit Court

Add a Courtroom Clerk 1.00Eliminate a Business Systems Analyst I position (1.00)

Total Circuit Court -

Juvenile and Domestic Relations CourtAdded a grant-funded temporary position during FY 2018 Closeout for the Safe Haven program 0.50

Total Juvenile and Domestic Relations Court 0.50

Commonwealth Attorney

Add an Assistant Commonwealth Attorney II position 1.00 Total Commonwealth Attorney 1.00

Sheriff

Unfreeze six Deputy Sheriff positions1 - Add two Deputy Sheriff positions 2.00

Total Sheriff 2.00

PoliceAdd one Sergeant and two Police Corporal positions for the new schools 3.00Unfreeze ten Police Officer positions1 - Eliminate an Administrative Technician II position (1.00)

Total Police 2.00

Fire

Add nine Firefighter/EMT I positions 9.00Total Fire 9.00

FY 2020 PROPOSED BUDGET POSITION CHANGES

This table details the added and eliminated full-time equivalent positions (FTEs) in the FY 2020 Proposed Budget. Interdepartmental reorganizations are shown as transfers.

book 94 web 102


Department of Environmental Services (DES)Transfer three positions to the Customer Service Office (in the Utilities Fund) (3.00)Add two positions for Land Disturbing Activity permit reviews 2.00Convert two long-term Space Planners to permanent positions 2.00Eliminate a Building Maintenance Supervisor (1.00)Eliminate a Street Sweeping Program position (1.00)Eliminate an Environmental Planner I position (1.00)Transfer a Utility Underground Program Coordinator position to the Utility Fund (1.00)

Total Department of Environmental Services (3.00)

Department of Human Services (DHS)Technical adjustments to align the County's Human Resource system with FY 2019 budget (1.75)Eliminate a Human Services Specialist position (1.00)Transfer a grant-funded Management Specialist position from the Housing Choice Voucher Program 0.75

Add a Mental Health Therapist III and a Nurse Practioner through conversion of existing non-personnel funds 2.00Add a Mental Health Therapist III through a conversion of existing non-personnel funds and eliminate an unfunded Mental Health Therapist position 0.50Add a grant-funded Human Services Aide through a conversion of a temporary position - Add a Public Health Nurse and Clinic Aide positions for the new schools 2.55Eliminate an unfunded Management Specialist position (0.75)Add six positions for Medicaid expansion 6.00Eliminate five Employment Services positions (5.00)Eliminate a Human Resources/Organizational Development Specialist position (0.25)Eliminate a Human Services Aide position (0.50)

Total Department of Human Services 2.55

Libraries

A technical adjustment to align the County's Human Resource system with FY 2019 budget 0.02Eliminate an Infrastructure Support Specialist II position (1.00)Eliminate Library Associate positions (1.70)Eliminate a Librarian position (0.50)

Total Libraries (3.18)

Parks and Recreation Add temporary positions for various revenue-producing programs 0.23Add two positions for the Long Bridge Aquatics and Fitness Center 2.00Convert temporary positions to non-personnel funds for programmatic needs (0.96)Eliminate temporary positions in camp offerings based on demand (0.73)Reduce temporary staff levels across the Community Recreation Division (4.72)Eliminate a Program Specialist Position (1.00)Reduce temporary staff levels in the Facility Monitor Program (2.32)Eliminate a Trades Manager/Leader I position (1.00)Eliminate the Community Arts Supply Room and Lending Program position (0.50)

Total Parks and Recreation (9.00)

book 95 web 103


Economic Development

Add a Small Business Support Position2 1.00Eliminate four Cultural Affairs positions (4.00)

Total Department of Economic Development (3.00)

Community Planning, Housing and Development (CPHD)

Add a Principal Planner (Current Planning)2 1.00Add a Principal Planner (Housing)2 - 50 percent funded in General Fund and 50 percent in Crystal City TIF 0.50Transfer three Code Enforcement positions to the Development Fund (3.00)

Total Community Planning, Housing and Development (1.50)

NET POSITION CHANGES: GENERAL FUND 2.37

OTHER FUNDS

Section 8 Housing Assistance / Housing Choice Voucher Program Transfer a grant-funded Management Specialist position to DHS (0.75)

Total Section 8 Housing Assistance (0.75)

Crystal City TIF

Add a Principal Planner (Housing)2 - 50 percent in Crystal City TIF and 50 percent in General Fund 0.50Total Crystal City 0.50

Auto Fund

Eliminate two Mechanic positions (2.00)Eliminate a Trades Worker IV position (1.00)

Total Auto Fund (3.00)

Utilities Fund

Transfer three positions to the Customer Service Office from DES General Fund 3.00Transfer a Utility Underground Program Coordinator position from DES General Fund 1.00Add a Heating Ventilation and Air Conditioning Technician 1.00Add two Services Assistant IV positions 2.00Eliminate an Instrumentation Supervisory position (1.00)

Total Utilities Fund 6.00

CPHD Development FundTransfer three Code Enforcement positions from CPHD General Fund 3.00Eliminate a Deputy Building Official (1.00)Add a Zoning Plan Reviewer2 1.00Add a Fire Protection Engineer2 1.00Add a Business Systems Analyst 1.00Add a Permit Processing Specialist 1.00Add a Fire Inspector 1.00

Total CPHD Development Fund 7.00

NET POSITION CHANGES: OTHER FUNDS 9.75

NET POSITION CHANGES: ALL FUNDS 12.12

(2) The Economic Development Department, the Community Planning and Housing Department (CPHD), and the CPHDDevelopment Fund all include positions based on an assumption that the County Board will review the Performance Agreement withAmazon and approve it prior to adoption of the budget in April. A total of five positions are included in the FY 2020 Proposed Budget.

(1) The County Attorney, the Police Department, and the Sheriff Department all had positions frozen in the FY 2019 Adopted Budget.Freezing a position eliminates the funding for the position but retains the authorized FTE in the department with the anticipation thatfunding will be added back in future budget years. A total of 17 positions are proposed to be unfrozen in the FY 2020 ProposedBudget.

book 96 web 104

COMPENSATION SUMMARY

Notes: Percentages may not add to 100 percent due to rounding.

FY 2020 Percent FY 2020 PercentProposed of Total Proposed of Total

Pay (Salaries) $325,488,659 66.26% $285,016,035 65.67%Retirement 74,157,537 15.10% 66,596,003 15.34%FICA 24,557,250 5.00% 21,585,126 4.97%Health Insurance - Employees 39,042,146 7.95% 33,303,689 7.67%Health/Life Insurance - Retirees 11,400,000 2.32% 11,400,000 2.63%Life Insurance - Employees 515,744 0.10% 425,395 0.10%Commuting & Transportation 2,847,469 0.58% 2,453,137 0.57%Tuition Reimbursement 325,500 0.07% 325,500 0.07%Unemployment/Short-Term Disability 280,000 0.06% 280,000 0.06%Workers Compensation 4,218,500 0.86% 4,218,500 0.97%Transfer to OPEB Trust Fund 7,000,000 1.42% 7,000,000 1.61%Miscellaneous 1,431,891 0.29% 1,424,341 0.33%

Total $491,264,696 100% $434,027,726 100%

ALL FUNDS GENERAL FUND

Compensation

book 97 web 105


Pay Enhancements – FY 2004 to FY 2020

The following provides a history of key pay enhancements.

Fiscal Year

COLA/Market Pay Adjustment

Other Changes

FY 2020 None Merit increases included 2.0% increase to the minimum and maximum of each pay

range Increased public safety compensation in Fire, Police and

Sheriff as part of the continued implementation of the maintenance study completed in FY 2018.

Expansion of dental plan options Introduction of a voluntary, employee paid, long term

disability insurance plan FY 2019 None Merit increases included

1.0% increase to the minimum and maximum of each grade/range

Increased public safety compensation in Fire, Police and Sheriff as part of the first-year of a five-year classification and maintenance study for all job classes in the County.

Lowest base pay rate / living wage increasing to $15.00/hour from $14.50/hour for all permanent and temporary employees, excluding student assistants

Added Adoption Assistance ($5,000/child) Increased volunteer leave from 4 hours to 8 hours Increased location pay from $80/month to $110/month for

uniformed Sheriff and Police positions FY 2018 None Merit increases included

Increasing Transit Subsidy by $50 per month Implementing a Dependent Care Flexible Spending Account

(FSA) employer match of $500 per employee FY 2017 None Merit increases included

1.75% increase to the maximum of each grade/range and implementation of open pay ranges

Lowest base pay rate increasing to $14.50/hour from $13.13/hour for all permanent employees

Eliminating steps 2 & 3 Implementing a Commercial Driver’s License (CDL) bonus

program Increasing New Parent Leave from 2 weeks to 4 weeks

FY 2016 None Merit/step increases included FY 2015 1.00% for

Step 19 employees

Merit/step increases included Added extra Christmas and New Year’s holidays, CY 2014

only, due to timing of the holidays

book 98 web 106


Fiscal Year


Other Changes

FY 2014 None Merit/step increases included Eliminate 1 County Holiday (Columbus Day)

FY 2013 None Added Step 19, dropped Step 1 Added Christmas Eve and New Year’s Eve holidays, CY 2012

only, due to timing of the holidays Merit/step increases included Living wage increased to $13.13 per hour

FY 2012 None 1% One-time lump sum payment for employees at step 18 Merit/step increases included

FY 2011 None Merit/step increases restored 2% one-time lump sum payment for employees at step 18 Increased County-provided life insurance to one times salary,

eliminating $50,000 cap One-day furlough for all employees [NOTE: the furlough day

was cancelled through the use of FY 2010 one-time carryover funds]

FY 2010 Mid-Year

1.00% As part of FY 2009 close-out, County Board approved a 1% MPA effective January 1, 2010 and added for calendar year 2009 only Christmas Eve and New Year’s Eve holidays

FY 2010 Adopted

None No merit/step increases $500 one-time bonus

FY 2009 None Increased retirement multiplier (defined benefit) for both general and uniformed employees (from 1.5% to 1.7% retroactively for general employees, and from tiered plan to 2.5% retroactively and 2.7% prospectively for uniformed)

For general employees, increased employer’s 401(a) contribution to 4.2%; eliminated 401(a) contribution for Public Safety

Established concept of flex credits for benefits (“cafeteria plan”) – applying to health and dental insurance for FY 2009

Living wage increased to $12.75 per hour FY 2008 1.50% Added Christmas Eve and New Year’s Eve holidays (calendar

2007 only – Monday holidays) FY 2007 2.00% Targeted market rate adjustments, promotional opportunities

and career ladders for public safety ranks Location pay stipends Living wage increased to $11.80 per hour

FY 2006 2.00% Overtime based on total hours, including leave Living wage set at $11.20 per hour

FY 2005 2.00% Additional step (18) added to pay plan

book 99 web 107


Fiscal Year


Other Changes

FY 2004 1.00% Additional 1% lump sum payment in addition to the 1% COLA/MPA

Increased pay scale for Firefighters Living wage adopted, set at $10.98 Reduced employee retirement contribution one percentage

point (from 5% to 4% for general employees, and 6% to 5% for uniformed)

book 100 web 108


Retirement Plans and County Contribution Rates

Employer Contribution Rates – FY 2020 Proposed Budget

Plan Employee Type County Contribution Rate Defined Benefit General Employees 15.1% of pay Uniformed Employees 38.4% of pay Defined Contribution (Chapter 46 only)

General Employees 4.2% of base pay only

Uniformed Employees None Deferred Compensation Employer Match

Chapter 46 Employees Up to $20/pay ($520/year)

Chapter 21 Employees Up to $10/pay ($260/year) NOTES: Chapter 21 employees were hired before 2/8/1981 Chapter 46 employees were hired on or after 2/8/1981

Defined Benefit Plan – Funding History Percent of Salary Contributed to Retirement Plan

Fiscal Year General Employees Uniformed Employees

County Contribution

Employee Contribution

County Contribution

Employee Contribution

FY 2020 15.1% 4% 38.4% 7.5% FY 2019 15.0% 4% 38.1% 7.5% FY 2018 14.9% 4% 37.9% 7.5% FY 2017 14.4% 4% 35.9% 7.5% FY 2016 15.9% 4% 37.8% 7.5%

FY 2015, revised 17.9% 4% 39.7% 7.5% FY 2014 16.6% 4% 38.4% 7.5% FY 2013 14.6% 4% 36.4% 7.5% FY 2012 14.6% 4% 36.5% 7.5% FY 2011 14.4% 4% 35.5% 7.5% FY 2010 13.8% 4% 35.1% 7.5%

FY 2009 (effective 1/1/09)

13.8% 4% 35.1% 7.5%

FY 2008 9.8% 4% 19.4% 5% FY 2007 8.3% 4% 16.3% 5% FY 2006 6.4% 4% 13.6% 5% FY 2005 4.9% 4% 10.5% 5% FY 2004 3.5% 4% 7.2% 5%

NOTE: In all fiscal years through December, 2008 the contribution amount was calculated against gross salary. Effective January, 2009 overtime and premiums are excluded for Chapter 46 employees.

book 101 web 109


Defined Contribution Plan (Chapter 46 ONLY) – Funding History Percent of Base Pay Contributed to Retirement Plan

Fiscal Year General Employees Uniformed Employees County

Contribution Employee

Contribution County

Contribution Employee

Contribution FY 2010 through FY 2020 4.2% - - -

FY 2009 (as of 1/1/09)

4.2% - - -

FY 2003 through FY 2008 2% - 1% -

Employee Health Insurance

Costs: Thanks to employee efforts to be wise consumers of health care and make efforts to achieve and maintain good health, there will be no increase to premiums for Cigna plans. The County is budgeting for a 3-percent increase in premiums for Kaiser plans.

Plan Design: Because health care and prescription costs are projected to rise over time, the County is proposing some plan design changes for FY 2020 to help control expenses: Moving prescription drug coverage to a coinsurance model wherein members will pay a

percentage of the cost depending on the tier, up to a maximum amount. Future Changes: As part of its commitment to offer more choice to employees, the County

plans to implement a Consumer-Driven Health Plan with a Health Savings Account in FY 2021. Prior to its implementation there will be an extensive education campaign.

book 102 web 110

Documents

FUND DESCRIPTIONS - Amazon Web Services · CAPITAL PROJECTS FUNDS Stormwater Management Fund This fund accounts for the revenue from a sanitary district tax adopted in CY 2008. Funds