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ACVS:
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Arlington Convention and
Visitors Service
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ADA:
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Americans with
Disabilities Act
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AFDC:
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Aid to Families with
Dependent Children
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AHC:
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Arlington Housing
Corporation
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AID TO LOCALITIES:
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Financial assistance in
the form of grants, reimbursements for personnel services, local portions of
fee and tax revenues, and any other monies allocated to local jurisdictions
by the Commonwealth of Virginia.
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ALLOCATE:
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To set apart or earmark
for a specific purpose.
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APPROPRIATION:
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A legal authorization
approved by the County Board to expend or obligate a specific level of funds
for an approved program. The County
Board appropriates funds for programs by department or agency, and the County
Manager has the authority to approve transfer of funds within a department or
agency. The County Board sets an
initial appropriation for each fiscal year and then may amend that
appropriation during the course of the fiscal year, as it deems necessary.
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ASSESS OR ASSESSMENT:
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(1) As a verb, the
process of making the official valuation of property for purposes of
taxation. (2) As a noun, the
value set for a particular piece of property by the assessor.
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BASE BUDGET:
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The budget as proposed
by the County Manager. It does not
include Program Change Proposals or Strategic Initiatives that have not been
funded within the base budget.
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BID:
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Rosslyn Business
Improvement Service District. A core
area of Rosslyn has been established as a service district for the purpose of
providing additional levels of services to the properties in the district,
funded through a supplemental tax in addition to the normal real estate tax.
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BOND FINANCING:
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Refers to the method of
financing capital improvement projects.
Arlington County generally sells capital improvement general obligation
bonds. Through the competitive bid
process, the bonds are issued for a 20-year period on a declining principal
basis. The average life of the
principal is approximately 10 years which coincides, or is less than, the
average life of the capital improvements being financed. Arlington County generally seeks voter
approval to issue general obligation bonds in November of even-numbered
calendar years. Bonds are then sold
for approved bond issues in the following two calendar years.
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BPOL:
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Business, Professional
and Occupational License Tax
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BUDGET:
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A specific plan which
identifies a plan of operations for the fiscal year, states the expenditures
required to meet that plan of operations, as well as identifies the revenues
necessary to finance the plan. The
annual County budget is established by County Board resolution.
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BUDGET GUIDELINE:
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The explicit dollar
amount given to each department or agency for its operating budget
ceiling. The budget guidelines are
calculated initially by the Department of Management and Finance (DMF), and
approved and agreed upon by each department or agency. Each guideline is developed considering
the issues facing the department as well as the overall financial position of
the County government.
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BUDGET PLANNING ESTIMATE:
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Budget guidance founded
upon projected revenues, established by the County Board, directing the
County Manager's preparation of the Proposed Budget, including a transfer for
the School Board.
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BUDGET REDUCTION:
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Items, programs, or
positions specifically identified within a department or division which have
been removed from the department or division's base budget to generate
savings to the General Fund or other funds.
Many budget reductions are taken by departments to bring their budget
within their guideline.
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CAFR:
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Comprehensive Annual
Financial Report
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CAP:
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Commuter Assistance
Program
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CAPITAL PROJECTS:
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Projects involving the
construction or the purchase of facilities or equipment such as buildings,
roads, sidewalks, curbs, and gutters.
Capital projects may also include the purchase of land for County
purposes. Capital projects are
generally defined as having a value of $15,000 or more, and significantly
establishing or adding to the useful life of a structure.
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CARRYOVER:
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Refers to the process of
transferring specific funds, encumbrances, and obligations previously
approved by the Board from the end of one fiscal year to the next fiscal
period.
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CDBG:
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Refers to the Community
Development Block Grant program funded by the United States Department of
Housing and Urban Development (HUD) to improve the housing, neighborhood, and
economic conditions of Arlington County's low and moderate income residents
through a comprehensive approach to planning and implementing programs and
activities.
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CHARGE OUT/BACK:
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Refers to the process by
which departments assess the costs that pertain to capital project design and
implementation contained in their budgets to pay-as-you-go and bond
funds. This procedure removes the
expense from the department's budget.
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CIP:
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Capital Improvement
Program
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COLA:
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Cost of Living
Adjustment
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CONSTITUTIONAL
OFFICES:
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Refers to the offices or
agencies directed by elected officials whose positions (Sheriff, Treasurer,
etc.) are established by the Constitution of the Commonwealth of Virginia or its statutes.
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CONTINGENT:
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Funds set aside to
provide for unforeseen expenditures or new projects initiated after the
fiscal year has begun, i.e., General Fund General Contingent or Affordable
Housing Investment Fund Contingent.
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COOP BUDGET:
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Referring to the State
Cooperative Budget, it is a revenue paid to the County on a monthly basis by
the Virginia Department of Health as set forth in the contract for the local
administration of health services.
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COR:
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Commissioner of the
Revenue
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CSA:
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Comprehensive Services
Act
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CSB:
|
Community Services Board
(also known as the ACSB, Arlington Community Services Board).
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CY:
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Calendar Year
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DCPHD:
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Department of Community
Planning, Housing and Development
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DEA:
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Drug Enforcement Agency
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DEBT SERVICE:
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The amount of principal
and interest that the County pays on its bond financing.
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DEPARTMENT:
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An entity, such as the
Department of Human Services, that coordinates services in a particular area.
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DES:
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Department of
Environmental Services
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DHS:
|
Department of Human
Services
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DMF:
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Department of Management
and Finance.
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DPRCR:
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Department of Parks,
Recreation and Community Resources
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DPW:
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Department of Public
Works
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DTS:
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Department of Technology
Services (formerly known as OTIS, the Office of Technology and Information
Services).
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ECC:
|
Emergency Communications
Center
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EOC:
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Emergency Operations
Center
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ELIMINATED
FTE:
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A full-time equivalent
position specifically identified within a department or division which has
been removed from the department or division's base budget, reducing the
authorized staffing level.
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ENCUMBRANCES:
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Funds set aside to pay
for contracted goods and
services. Encumbrances represent the
dollar amount to be paid upon completion of the contract.
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ENTERPRISE
FUND:
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A categorization of
accounts defined by the State Auditor of Public Accounts consisting of funds
established to account for operations financed and operated in a manner
similar to private business enterprises. The costs of providing goods or
services are to be financed or recovered through user charges.
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EXPENDITURES:
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Outflows of cash or
liabilities incurred as a result of rendering services or carrying out other
activities that constitute the entity's ongoing or major operations.
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FISCAL YEAR:
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In Arlington County, the
12 months beginning July 1 and ending the following June 30. (The federal government's fiscal year
begins October 1.)
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FRINGE BENEFITS:
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The fringe benefit
expenditures included in the budget are the County's share of the costs above
base salary for employees, due to additional benefits provided or federally
mandated costs. Major fringe benefits
provided by Arlington County include: retirement, FICA, health insurance,
life insurance, parking allowances and transit subsidies. The amount of the fringe benefit is based
on a percentage of an employee's salary or a set amount. Other County benefits include tuition
reimbursement, unemployment and worker's compensation, and disability
insurance. Fringe benefits costs are
borne by the County and the employee in most cases.
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FROZEN FTE:
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In order to meet
guideline reductions, some departments elect to hold positions vacant for the
coming fiscal year. In doing this,
the authorization for the position remains with the department, but the
dollars needed to fund the position have either been removed from the base
budget or reallocated to other programs within the department.
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FULL-TIME EQUIVALENT (FTE):
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The measure of
authorized personnel. It is
calculated by equating 2,080 hours of work per year (2,912 for uniformed
firefighters) with the full‑time equivalent of one position (referred
to in the budget as an FTE).
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FUND:
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A separate accounting
unit comprised of its own specific revenues and expenditures, and assets and
liabilities. Each fund in the
County's accounting structure is established to segregate a particular set of
fiscal activities. Separate funds,
established by the County, include the General Fund, which is the general
operating fund of the County and is used to account for general government
revenues and expenditures; the School Operating Fund, which details revenues
and expenditures for the County's public school system; and the Utilities
Fund, which details the fiscal activities of the County's water, sewer, and
wastewater treatment plant. Other funds
are established to isolate capital expenditures as well as inter-governmental
service organizations, which sell their services (as would private
enterprise) to other County agencies.
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FUND TRANSFER:
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Movement of resources
from one fund to another, which is authorized by the County Board. This is primarily done between the General
Fund and other operating funds, for example, General Fund transfer to School
Operating Fund.
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FY:
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Fiscal Year
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GDC:
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General District Court
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GENERAL FUND (GF):
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A fund type used to
account for the ordinary operations of County government that are financed
from taxes and other general revenues and are not accounted for in other
funds. This is the most important
fund in the Arlington County budget, and it is comprised primarily of local
tax revenues and fees.
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GRANTS:
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Contributions or gifts
of cash or other assets from another government or private entity to be used
or expended for a specified purpose or activity.
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HIV:
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Human Immunodeficiency
Virus
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HOME:
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The HOME Investment
Partnership Act
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HRD:
|
Human Resources
Department (formerly known as Personnel)
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HUD:
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U. S. Department of
Housing and Urban Development
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INDIRECT COST:
|
Expenditures that are
required in the production of a good or service which cannot be directly
traceable to the good or service.
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INTERNAL
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SERVICE FUNDS:
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Funds established to
finance and account for services furnished by a designated County agency to
other agencies. Internal Service
Funds include Printing, Automotive
Equipment, and Jail Industries.
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ITAP:
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Implementation Team for
Arlington Principles
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JDR:
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Juvenile and Domestic
Relations Court
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JTPA:
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Job Training Partnership
Act
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LPACAP:
|
Local Public Assistance
Cost Allocation Plan
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METRO:
|
Washington Metropolitan
Area Transit Authority
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MISSION STATEMENT:
|
A short, succinct
statement that describes why a program or department exists.
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NET TAX SUPPORT (NTS):
|
The amount of local
taxes required to finance a particular program or set of programs. The net tax support is determined by
subtracting all state and federal aid, fees, charges and other revenues from
the total cost of the program or set of programs.
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NSA:
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Neighborhood Strategy
Area
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OBJECTIVE:
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Refers to a strategic
position to be attained or a purpose to be achieved.
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OPERATING EXPENSES:
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Include the cost of
contractual services, supplies, and materials and equipment.
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OPERATING RESERVE:
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A portion of County
revenues that are received and set aside for use in financing unforeseen
major revenue shortfalls.
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OSS:
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Office of Support
Services
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OUTCOME MEASURE:
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Results oriented
measures that demonstrate the achievement of a department or program's
mission.
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PAY-AS-YOU-GO (PAYG):
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Refers to the method of
financing capital projects. The
Pay-As-You-Go Capital projects are totally financed by revenues received
during the fiscal year the project is initiated. No borrowing or issuing of bonds is undertaken.
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PERSONAL PROPERTY:
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A category of property,
other than real estate, identified for purposes of taxation. It is comprised of personally owned
vehicles, as well as corporate property and business equipment. Examples include automobiles, motorcycles,
trailers, boats, airplanes, business furnishings, and manufacturing
equipment. Goods held for sale by
manufacturers, wholesalers, or retailers are not included in this
category.
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PERSONNEL EXPENSES:
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Refers to the costs of
salaries, wages, and fringe benefits such as the employer's share of
retirement contributions, Social Security contributions, health insurance,
life insurance, employee parking allowances, and employee transit subsidies.
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PRODUCTIVITY/
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EFFICIENCY SAVINGS:
|
Items, programs, and
tasks identified by each department or agency that have been altered or
eliminated to produce a more efficient use of resources.
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PROGRAM:
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A part of an
organization with definable and unique functions, goals, or objectives. Two examples are the residential refuse
collection program within the Department of Environmental Services and the
Madison Adult Day Health Care Center within the Department of Human Services.
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PROGRAM CHANGE PROPOSAL (PCP)/STRATEGIC INITIATIVE:
|
A policy or program
alternative (representing a change from current operations) identified by the
County Manager for County Board consideration. PCPs are not included as recommended items financed within the
base budget; rather, these proposals are options to add or subtract from the
budget as proposed. PCPs are
typically printed on goldenrod colored pages throughout the Proposed Budget
document.
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PROGRAM GOAL:
|
A general statement of
purpose. A goal provides an operating
framework for each program unit and reflects realistic constraints upon the
unit providing the service.
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PSC:
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Public Service
Corporation
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REAL PROPERTY:
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Real estate, including
land and improvements (buildings, fences, pavements, etc.) classified for
purposes of assessment.
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REVENUE:
|
The yield of sources of
income that Arlington County collects and receives into the treasury for
public use. Fees for services and
grants are sources of revenue, for example.
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SSI:
|
Supplemental Security
Income
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STATE SHARE:
|
Revenue in the
Department of Human Services which flows through a variety of state agencies
to the County in support of human service programs. The funding may originate as state or federal funds, but all
comes through the state, often on a block grant or formula basis.
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TANF:
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Temporary Assistance to
Needy Families
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TAX BASE:
|
The total market value
of real property (land, buildings, and related improvements), public service
corporation property, and personal property (cars, boats, and business
tangible equipment) in the County.
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TAX RATE:
|
The level of taxation
stated in dollars. For example, the
2000 real estate property tax rate of $1.023 per $100 of assessed valuation
on a $200,000 house would result in a real estate tax bill of $2,046 per year
($200,000 X .01023 = $2,046).
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WORKLOAD/PERFORMANCE MEASURES:
|
Represent the
statistical inputs, outputs, effectiveness, efficiency or outcomes of County
operating programs. Generally,
workload and/or performance measures are included with each program
description in the County Manager's Proposed Budget.
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WTE:
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Waste To Energy
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Y2K:
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Year 2000
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