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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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AUTHORIZED
FTEs:
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The full count of staff positions approved by the
County Board.
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BALANCED
BUDGET:
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The County Manager annually proposes, and the County
Board adopts, a budget or financial plan for the upcoming year in which the
revenues available (including any available fund balance from prior years)
match or exceed the projected expenditures.
The County also executes the budget each year so that expenditures
will not exceed revenues.
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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, Strategic Initiatives or Policy Priorities that have not been
funded within the base budget.
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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. The bonds are issued for a 20-year period on a declining
principal basis. 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
PROJECT:
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Purchase or construction of an item or system that
generally has a value of at least $100,000 and has a useful life of 10 years,
or purchase of an information technology system enhancement with a value of
at least $25,000.
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CAPP:
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Capital Assets Preservation Program, funded through
the capital portion of the budget.
This is a program intended to maintain and increase the useful life of
existing capital assets.
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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 Health Budget, it
is a revenue paid to the County by the Virginia Department of Health as set
forth in the contract for the local administration of health services.
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CSA:
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Comprehensive Services Act for Youth and Families
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CSB:
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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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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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DTS:
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Department of Technology Services.
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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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FAMIS:
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Family Access to Medical Insurance Security Plan, a
Virginia program to provide medical coverage for low-income children without medical
benefits.
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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
BALANCE:
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The balance of resources remaining at the end of a
fiscal year, calculated by taking the beginning balance as of the beginning
of the fiscal year, adding in all revenues received during the year, and
subtracting that year's expenditures.
Fund balance is available to support the spending needs of the fund.
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FUNDED
FTEs:
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The number of full-time equivalent positions for which
the resources to support the positions have been included in the budget. The count of funded FTEs is calculated as
the number of authorized FTEs less the number of frozen FTEs.
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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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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, a federal housing
program
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HUD:
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U. S. Department of Housing and Urban Development
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INDIRECT COST:
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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
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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JTPA:
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Job Training Partnership Act
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LPACAP:
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Local Public Assistance Cost Allocation Plan
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METRO:
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Washington Metropolitan Area Transit Authority
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MISSION STATEMENT:
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A short, succinct statement that describes why a
program or department exists.
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NET
TAX SUPPORT (NTS):
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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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NON-PERSONNEL
EXPENSES:
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See "Operating Expenses"
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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. Also
referred to as Non-Personnel Expenses.
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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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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
funded from annual appropriations as part of the adopted operating
budget.
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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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POLICY
PRIORITY:
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Program enhancements identified by the County Manager
for County Board consideration as part of the proposed budget. These are not funded within the base
budget, but are proposed as options to add to the base budget. Also referred to in some years as "Program
Change Proposals" or "Strategic Initiatives".
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PRODUCTIVITY/
EFFICIENCY
SAVINGS:
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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):
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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. Also referred to in some years as "Policy
Priorities" or "Strategic Initiatives".
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PROGRAM
GOAL:
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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:
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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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SPECIAL
REVENUE FUND:
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Funds established to segregate resources restricted to
expenditures for a specific purpose.
The Rosslyn Business Improvement District fund is an example of a
special revenue fund.
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SSI:
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Supplemental Security Income
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STATE
SHARE:
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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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STRATEGIC
INITIATIVE:
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Options presented by the County Manager for County
Board consideration as part of the proposed budget which would support new
program initiatives or strategic enhancements to existing programs. Funding is not included in the base
proposed budget but identified as a possible addition to the budget. Also referred to in some years as "Program
Change Proposals" or "Policy Priorities".
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TANF:
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Temporary Assistance to Needy Families
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TAX
BASE:
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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:
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The
level of taxation stated in dollars.
For example, the 2004 real estate tax rate of $0.958 per $100 of
assessed valuation on a $369,600 house would result in a real estate tax bill
of $3,541 per year ($369,600 X .00958 = $3,541).
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VIEW:
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Virginia Initiative for Employment Not Welfare Program
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WORKLOAD/ PERFORMANCE
MEASURES:
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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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