Government of the District of Columbia FY 2015 Proposed Budget and Financial Plan

Volume 1 Executive Summary

Keeping the Promises

Submitted to the Council of the District of Columbia by Vincent C. Gray, Mayor
April 3, 2014

The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to District of Columbia Government, District of Columbia, for its annual budget for the fiscal year beginning October 1, 2012. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communications device. This award is the thirteenth in the history of the District of Columbia. The Office of Budget and Planning (OBP) will submit the FY 2015 Budget and Financial Plan for consideration by GFOA. OBP believes this budget continues to conform to the GFOAs requirements.

Government of the District of Columbia

Vincent C. Gray, Mayor
Allen Y. Lew
City Administrator

Abigail Smith
Deputy Mayor for Education

Beatriz Otero
Deputy Mayor for Health and Human Services

Victor L. Hoskins
Deputy Mayor for Planning and Economic Development

Paul Quander
Deputy Mayor for Public Safety and Justice

Christopher Murphy
Chief of Staff

Eric Goulet
Deputy Chief of Staff and Budget Director

Jeff DeWitt
Chief Financial Officer

Members of the Council

Phil Mendelson
Chairman David A. Catania ........................................................ At-Large Vincent Orange ............................................................At-Large David Grosso ................................................................At-Large Anita Bonds...................................................................At-Large Jim Graham ....................................................................Ward 1 Jack Evans ......................................................................Ward 2 Mary M. Cheh ................................................................Ward 3 Muriel Bowser .................................................................Ward 4 Kenyon McDuffie ..........................................................Ward 5 Tommy Wells ...................................................................Ward 6 Yvette M. Alexander .......................................................Ward 7 Marion Barry ..................................................................Ward 8 Jennifer Budoff
Budget Director

Office of the Chief Financial Officer

Angell Jacobs
Deputy Chief Financial Officer and Chief of Staff

Jeffrey Barnette
Deputy Chief Financial Officer Office of Finance and Treasury

Stephen Cordi
Deputy Chief Financial Officer Office of Tax and Revenue

Fitzroy Lee
Deputy Chief Financial Officer Office of Revenue Analysis

Humberto O. Molina, Jr.

Deputy Chief Financial Officer Office of Financial Operations and Systems

David Tseng
General Counsel

Patricia Gracyalny
Assistant General Counsel

Associate Chief Financial Officers

Delicia V. Moore
Human Support Services

Cyril Byron, Jr.

Economic Development and Regulation

George Dines
Government Services

Angelique Hayes
Public Safety and Justice

Mohamed Mohamed
Government Operations

Deloras Shepherd
Education

Office of the CIO

Sagar Samant, Chief Information Officer Lillian Copelin, Deputy CIO Narayan Ayyagari, IT Manager

Office of Budget and Planning

Gordon McDonald
Deputy Chief Financial Officer Lakeia Williams, Executive Assistant James Spaulding Associate Deputy Chief Financial Officer

Budget Administration
Eric Cannady, Director Sunday Okparaocha, Deputy Director Stacy-Ann White, Deputy Director Renee Waddy, Executive Assistant Team Leaders Joshua Agbebakun Ernest Chukwuma Randall Myers William Powell Janice Walker Budget Administration Analysts Rasheed Dawodu Michelle Duong Lee Hayward Cynthia Holman Benjamin Iyun Melissa Lavasani Robin Moore Seblewengel Mulaw Charles Pryor Naila Tengra Alex Tessema Linda W. Williams

Financial Planning and Analysis

Leticia Stephenson, Director David Kobes, Budget Controller Financial Systems and Cost Analysts Robert Johnson Darryl Miller Carlotta Osorio Duane Smith Sue Taing

Capital Improvements Program

David Clark, Director Sherrie Greenfield, Budget Controller Travis Allen, Staff Assistant CIP Analysts Omar Herzi Bharat Kothari Mamadou Samba

Operations
Margaret Myers, Office and Production Manager Sharon Nelson, Staff Assistant

Mayors Office of Budget and Finance

Eric Goulet
Budget Director and Deputy Chief of Staff
Kenneth Evans Deputy Director Human Support Services Susan Banta Senior Budget Analyst Economic Development and Regulation Revenue Analysis Chris Murray Senior Budget Analyst Governmental Direction and Support Budget Request Act Jonathan Rogers Budget Analyst Public Works Capital Improvements Program John McGaw Director Capital Improvements Programs Justin Constantino Senior Budget Analyst Public Education Budget Support Act Tiffanie Thompson Budget Analyst Public Safety and Justice Federal Payments Deborah Kelly Budget Analyst Human Support Services

Kyle Scott Capital City Fellow, Budget Analyst Capital Improvements Program

District of Columbia

Organization Chart

GOVERNMENT OF THE DISTRICT OF COLUMBIA

EXECUTIVE BRANCH JUDICIAL BRANCH

LEGISLATIVE BRANCH

Council of the District of Columbia Office of the Inspector General

Office of the Chief Financial Officer

Mayor

DC Court of Appeals

DC Auditor Office of the City Administrator Office of the Attorney General

Office of Budget and Planning Executive Office of the Mayor

DC Superior Court

Office of Tax and Revenue

Advisory Neighborhood Commissions

Office of Financial Operations and Systems Office of the Chief of Staff Office of Budget and Finance

Joint Commission on Judicial Administration

Office of Finance and Treasury

Office of Revenue Analysis

DC Lottery and Charitable Games Control Board

Commission on Judicial Disabilities and Tenure Office of Communications: Mayors Correspondence Unit Office of Cable Television Office of Policy and Legislative Affairs

Office of Deputy Mayor for Education

Office of the Deputy Mayor for Planning and Economic Development

Office of the Deputy Mayor for Public Safety and Justice

Office of the Deputy Mayor for Health and Human Services

Department of Health
Department of Human Services Child and Family Services Agency Department on Disability Services Office of Disability Rights Department of Behavioral Health

DC Public Schools Department of Housing and Community Development Department of Human Resources Department of Motor Vehicles Department of Public Works Department of Transportation Fire and Emergency Medical Services Department

Office of the State Superintendent of Education

Department of Employment Services Metropolitan Police Department

Department of the Environment

Office of Boards and Commissions

Judicial Nomination Commission

Public Charter School Board

Department of Consumer and Regulatory Affairs

Office of Tenant Advocate

Office of Unified Communications

Homeland Security and Emergency Management Agency

Office of Community Affairs: Office of Community Relations Office of Partnerships and Grant Services Office on Womens Policy and Initiatives Serve DC Youth Advisory Council
Office of African Affairs Office of Asian & Pacific Islander Affairs Office of GLBT Affairs Office on Latino Affairs Office of Religious Affairs Office of Veteran Affairs

District of Columbia Bar

University of the District of Columbia

Sentencing and Criminal Code Revision Commission

DC Community College

Department of Insurance, Securities and Banking Department of General Services

Department of Corrections
Office of the Chief Medical Examiner Department of Forensic Sciences

Department of Youth Rehabilitation Services Department of Health Care Finance Office on Aging

Office of the Secretary Office of the General Counsel

Department of Small and Local Business Development

Office of Risk Management Office of Human Rights

Office of the Chief Technology Officer Office of Contracts and Procurement Taxicab Commission

Independent Agencies
Office of Planning Commission on Arts and Humanities

Office of Motion Picture Development

Charter Independent Agencies

Department of Parks and Recreation

Zoning Commission Public Charter Schools Public Service Commission Board of Elections

Regional Bodies
Metropolitan Washington Council of Governments National Capital Planning Commission Washington Metropolitan Area Transit Authority Washington Metropolitan Area Transit Commission Metropolitan Washington Airports Authority

Alcoholic Beverage Regulation Administration Board of Ethics and Government Accountability Contract Appeals Board Criminal Justice Coordinating Council DC Health Benefit Exchange Authority DC Housing Authority DC Public Library DC Water (Water and Sewer Authority)

District of Columbia Retirement Board Events DC (Washington Convention and Sports Authority) Housing Finance Agency Not-for-Profit Hospital Corporation Office of Employee Appeals Office of the Peoples Counsel Pretrial Services Agency Public Defender Service Public Employee Relations Board University of the District of Columbia

Updated: October 2013

Dr. Natwar M. Gandhi Chief Financial Officer

Thank you for your seventeen years of public service.

1997 2013

Table of Contents

Government of the District of Columbia

FY 2015 Proposed Budget and Financial Plan

Table of Contents
Volume 1 - Executive Summary
Transmittal Letters How to Read the FY 2015 Proposed Budget and Financial Plan...................................................................................i Introduction .....................................................................................................................................................................1-1 Financial Plan..................................................................................................................................................................2-1 Revenue............................................................................................................................................................................3-1 Operating Expenditures..................................................................................................................................................4-1 FY 2015 - FY 2020 Capital Improvements Plan (Including Highway Trust Fund)............................................................................................................................5-1

Appendices
D.C. Comprehensive Financial Management Policy..................................................................................................A-1 Glossary of Budget Terms..............................................................................................................................................B-1 Basis of Budgeting and Accounting..............................................................................................................................C-1 Fund Structure and Relationship to Budget Structure ...............................................................................................D-1 Grant Match and Maintenance of Effort ....................................................................................................................E-1 Current Services Funding Level (CSFL) Development .............................................................................................F-1 FY 2015 Proposed - General Fund..............................................................................................................................G-1 FY 2015 Proposed - Gross Funds................................................................................................................................H-1 FY 2015 Proposed - FTEs - General Fund..................................................................................................................I-1 FY 2015 Proposed - FTEs - Gross Funds ....................................................................................................................J-1 The FY 2015 Budget Request Act

FY 2015 Proposed Budget and Financial Plan: Executive Summary

Volume 2 - Agency Budget Chapters - Part I

(Governmental Direction and Support, Economic Development and Regulation, Public Safety and Justice)
A. Governmental Direction and Support
1. 2. 3. 4. 5. 6. 7 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27 Council of the District of Columbia (AB0)............................................................................................................A-1 Office of the District of Columbia Auditor (AC0)................................................................................................A-9 Advisory Neighborhood Commissions (DX0).....................................................................................................A-17 Uniform Law Commission (AL0) ........................................................................................................................A-23 Office of the Mayor (AA0)....................................................................................................................................A-27 Office of the Secretary (BA0) ................................................................................................................................A-39 Office of the City Administrator (AE0) ...............................................................................................................A-49 D.C. Office of Risk Management (RK0) .............................................................................................................A-57 D.C. Department of Human Resources (BE0)....................................................................................................A-67 Office of Disability Rights ( JR0)...........................................................................................................................A-81 Captive Insurance Agency (RJ0)............................................................................................................................A-89 Office of Finance and Resource Management (AS0)..........................................................................................A-95 Office of Contracting and Procurement (PO0) .................................................................................................A-103 Office of the Chief Technology Officer (TO0)..................................................................................................A-115 Department of General Services (AM0) ............................................................................................................A-131 Contract Appeals Board (AF0) ...........................................................................................................................A-151 Board of Elections (DL0) ....................................................................................................................................A-157 Office of Campaign Finance (CJ0) .....................................................................................................................A-165 Public Employee Relations Board (CG0)...........................................................................................................A-173 Office of Employee Appeals (CH0)....................................................................................................................A-179 Metropolitan Washington Council of Governments (EA0).............................................................................A-185 Office of the Attorney General for the District of Columbia (CB0) ...............................................................A-191 D.C. Board of Ethics and Government Accountability (AG0)........................................................................A-213 Innovation Fund (EF0) ........................................................................................................................................A-221 Office of the Inspector General (AD0) ..............................................................................................................A-225 Tax Revision Commission (PM0).......................................................................................................................A-233 Office of the Chief Financial Officer (AT0).......................................................................................................A-237

District of Columbia FY 2015 Proposed Budget and Financial Plan - Executive Summary

B. Economic Development and Regulation

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. Office of the Deputy Mayor for Planning and Economic Development (EB0)...................................................B-1 Office of Planning (BD0) ........................................................................................................................................B-11 Department of Small and Local Business Development (EN0)...........................................................................B-23 Office of Motion Picture and Television Development (TK0).............................................................................B-33 Office of Zoning (BJ0) .............................................................................................................................................B-41 Department of Housing and Community Development (DB0)..........................................................................B-49 Department of Employment Services (CF0) .........................................................................................................B-69 Real Property Tax Appeals Commission (DA0) ....................................................................................................B-83 Department of Consumer and Regulatory Affairs (CR0).....................................................................................B-91 Office of the Tenant Advocate (CQ0) ..................................................................................................................B-107 Commission on the Arts and Humanities (BX0)................................................................................................B-115 Alcoholic Beverage Regulation Administration (LQ0)......................................................................................B-125 Public Service Commission (DH0) ......................................................................................................................B-133 Office of the People's Counsel (DJ0) ....................................................................................................................B-141 Department of Insurance, Securities, and Banking (SR0)...................................................................................B-147 Office of Cable Television (CT0) ..........................................................................................................................B-161 Housing Authority Subsidy (HY0).......................................................................................................................B-171 Housing Production Trust Fund Subsidy (HP0) .................................................................................................B-175 Business Improvements Districts Transfer (ID0).................................................................................................B-179

C. Public Safety and Justice

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Metropolitan Police Department (FA0)...................................................................................................................C-1 Fire and Emergency Medical Services Department (FB0) ..................................................................................C-17 Police Officers and Fire Fighters Retirement System (FD0) ..............................................................................C-33 Department of Corrections (FL0) ..........................................................................................................................C-37 District of Columbia National Guard (FK0).........................................................................................................C-49 Homeland Security and Emergency Management Agency (BN0) .....................................................................C-57 Commission on Judicial Disabilities and Tenure (DQ0) ......................................................................................C-69 Judicial Nomination Commission (DV0) ..............................................................................................................C-75 Office of Police Complaints (FH0) ........................................................................................................................C-81 District of Columbia Sentencing and Criminal Code Revision Commission (FZ0).........................................C-89 Office of the Chief Medical Examiner (FX0) .......................................................................................................C-97 Office of Administrative Hearings (FS0).............................................................................................................C-107 Criminal Justice Coordinating Council (FJ0) ......................................................................................................C-117 Office of Unified Communications (UC0)..........................................................................................................C-127 Homeland Security Grants (FT0)........................................................................................................................C-139 Department of Forensic Sciences (FR0)...............................................................................................................C-145 Office of the Deputy Mayor for Public Safety and Justice (FQ0) .....................................................................C-155

District of Columbia FY 2015 Proposed Budget and Financial Plan - Executive Summary

Volume 3 - Agency Budget Chapters - Part II

(Public Education System)
D. Public Education System
1. 2. 3. 4. 5. 6. 7. 8. 9 10. 11. District of Columbia Public Schools (GA0) ...........................................................................................................D-1 Teachers Retirement System (GX0)......................................................................................................................D-43 Office of the State Superintendent of Education (GD0).....................................................................................D-47 District of Columbia Public Charter Schools (GC0) ..........................................................................................D-73 University of the District of Columbia Subsidy Account (GG0)........................................................................D-81 District of Columbia Public Library (CE0)..........................................................................................................D-85 District of Columbia Public Charter School Board (GB0) .................................................................................D-97 Non-Public Tuition (GN0) ..................................................................................................................................D-105 Special Education Transportation (GO0) ...........................................................................................................D-111 D.C. State Board of Education (GE0)................................................................................................................D-123 Office of the Deputy Mayor for Education (GW0) ..........................................................................................D-129

Volume 4 - Agency Budget Chapters - Part III

(Human Support Services, Public Works, Financing and Other, and Enterprise and Other Funds)
E. Human Support Services
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. Department of Human Services ( JA0) ....................................................................................................................E-1 Child and Family Services Agency (RL0...............................................................................................................E-17 Department of Behavioral Health (RM0) .............................................................................................................E-31 Department of Health (HC0) ................................................................................................................................E-55 Department of Parks and Recreation (HA0).........................................................................................................E-75 D.C. Office on Aging (BY0) ..................................................................................................................................E-87 Unemployment Compensation Fund (BH0) ........................................................................................................E-97 Employees Compensation Fund (BG0)................................................................................................................E-99 Office of Human Rights (HM0)..........................................................................................................................E-103 Office on Latino Affairs (BZ0) ............................................................................................................................E-113 Children and Youth Investment Collaborative ( JY0) .........................................................................................E-121 Office on Asian and Pacific Islander Affairs (AP0) ............................................................................................E-125 Office of Veterans Affairs (VA0)..........................................................................................................................E-131 Department of Youth Rehabilitation Services ( JZ0)..........................................................................E-139 Department on Disability Services ( JM0)..........................................................................................E-151 Department of Health Care Finance (HT0)......................................................................................E-165 Not-for-Profit Hospital Corporation Subsidy (HX0) ........................................................................E-183 Office of the Deputy Mayor for Health and Human Services (HG0)...............................................E-187

District of Columbia FY 2015 Proposed Budget and Financial Plan - Executive Summary

F. Public Works
1. 2. 3. 4. 5. 6. 7. Department of Public Works (KT0).........................................................................................................................F-1 Department of Transportation (KA0).....................................................................................................................F-13 Department of Motor Vehicles (KV0) ...................................................................................................................F-29 District Department of the Environment (KG0) ..................................................................................................F-41 D.C. Taxicab Commission (TC0)...........................................................................................................................F-59 Washington Metropolitan Area Transit Commission (KC0)...............................................................................F-69 Washington Metropolitan Area Transit Authority (KE0)....................................................................................F-73

G. Financing and Other

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. Debt Service (DS0, ZA0, CP0, ZB0, SM0, DT0) ................................................................................................G-1 Settlements and Judgments (ZH0) ........................................................................................................................G-19 John A. Wilson Building Fund (ZZ0)...................................................................................................................G-23 Workforce Investments (UP0)................................................................................................................................G-29 Non-Departmental (DO0).....................................................................................................................................G-33 Emergency Planning and Security Fund (EP0)....................................................................................................G-39 Master Equipment Lease/Purchase Program (EL0)............................................................................................G-45 Emergency and Contingency Reserve Funds (SV0).............................................................................................G-49 Pay-As-You-Go Capital Fund (PA0).....................................................................................................................G-53 District Retiree Health Contribution (RH0) ........................................................................................................G-59 Highway Transportation Fund Transfers (KZ0) ...................................................................................................G-63 Inaugural Expenses (SB0).......................................................................................................................................G-67 Convention Center Transfer-Dedicated Taxes (EZ0) ..........................................................................................G-71

H. Enterprise and Other Funds

1. 2. 3. 4. 5. 6 7. 8. 9. 10. 11. 12. 13. 14. 15. Water and Sewer Authority (LA0) ..........................................................................................................................H-1 Washington Aqueduct (LB0)...................................................................................................................................H-7 D.C. Lottery and Charitable Games Control Board (DC0)...............................................................................H-11 District of Columbia Retirement Board (DY0)....................................................................................................H-19 Washington Convention and Sports Authority (ES0).........................................................................................H-25 Housing Finance Agency (HF0) ...........................................................................................................................H-31 University of the District of Columbia (GF0) ......................................................................................................H-37 D.C. Public Library Agency Trust Fund (UW0) .................................................................................................H-45 Unemployment Insurance Trust Fund (UI0) ........................................................................................................H-49 Housing Production Trust Fund (UZ0) ................................................................................................................H-53 Tax Increment Financing (TIF) Program (TX0) .................................................................................................H-57 Ballpark Revenue Fund (BK0) ...............................................................................................................................H-63 Repayment of PILOT Financing (TY0) ..............................................................................................................H-69 Not-For-Profit Hospital Corporation (HW0).....................................................................................H-75 D.C. Health Benefit Exchange Authority (HI0).................................................................................H-79

District of Columbia FY 2015 Proposed Budget and Financial Plan - Executive Summary

Volumes Bound Separately

Volume 2 - FY 2015 Proposed Budget and Financial Plan - Agency Budget Chapters- Part I Volume 3 - FY 2015 Proposed Budget and Financial Plan - Agency Budget Chapters- Part II Volume 4 - FY 2015 Proposed Budget and Financial Plan - Agency Budget Chapters- Part III Volume 5 - FY 2015 Proposed Budget and Financial Plan - Operating Appendices Volume 6 - FY 2015 Proposed Budget and Financial Plan - FY 2015 - FY 2020 Capital Improvements Plan (Including Highway Trust Fund)

District of Columbia FY 2015 Proposed Budget and Financial Plan - Executive Summary

Transmittal Letters

How to Read the FY 2015 Proposed Budget and Financial Plan

How to Read the FY 2015 Proposed Budget and Financial Plan

The District of Columbias FY 2015 Proposed Budget and Financial Plan is a communication tool that presents and explains policy priorities, agency operations, including programmatic/organizational structures, and performance measures in the context of the Financial Plan, which shows the Districts sources of revenue and planned expenditures. The Budget and Financial Plan includes forecasts of economic and financial conditions, current and planned long-term debt financing, policy decisions, and other important financial information for the District's government, all of which are essential elements for accurate financial reporting and sound management of public resources.
This chapter, How to Read the Budget and Financial Plan, is a guide for understanding the sections of this budget volume that define the budget priorities for the District. These sections are consistent with the National Advisory Council on State and Local Budgetings recommended budget practices, which call for a presentation of information to provide readers with a guide to government programs and organizational structure. Additionally, these sections are consistent with the standards of the Government Finance Officers Association for the Distinguished Budget Presentation Award. The FY 2015 Budget and Financial Plan is presented in six volumes summarized as follows: Executive Summary (Volume 1) - provides a high-level summary of the budget and financial information, including sections describing new initiatives within the District's proposed budget, the transmittal letter from the Mayor, information on the strategic budgeting process, the Districts five-year financial plan, detailed information on the Districts projected revenues and expenditures, and summary information about the Capital Improvements Plan. In addition, this volume includes information about the District's budgetary and financial management policies, grant match and maintenance of effort, a glossary of budget terms, budget summary tables by agency and fund type, and the Budget Request Act legislation that serves as the basis for the Districts federal appropriations act.

How to Read the FY 2015 Proposed Budget and Financial Plan

Agency Budget Chapters (Volumes 2, 3, and 4) - describes, by appropriation title, the operating budgets for each of the District's agencies. Appropriation titles categorize the general areas of services provided by the District on behalf of its citizens and are listed in the table of contents. Examples are Economic Development and Regulation, Public Education System, and Human Support Services. Operating Appendices (Volume 5) - includes detailed supporting tables displaying the proposed expenditures and full-time equivalents in the operating budgets that are described in Volumes 2, 3, and 4. Please note: This volumes is available exclusively on the Government of the District of Columbia website at http://cfo.dc.gov/. Capital Improvements Plan (Including Highway Trust Fund) (Volume 6) - describes the Districts proposed six-year Capital Improvements Plan for all of the District's agencies. The Highway Trust Fund describes the Districts proposed FY 2015 to FY 2020 planned transportation projects including federal highway grants. Detailed information on the chapter contents of each volume include:

Volume 1: Executive Summary

Includes the following sections:

Introduction: FY 2015 Proposed Budget and Financial Plan

This chapter is a narrative and graphic summary of the proposed budget and financial plan. It describes the overall proposed budget, including the sources and uses of public funds, and compares the prior year's approved budget to the current one. The chapter also explains the budget development process and budget formulation calendar for FY 2015.

Financial Plan
The Financial Plan summarizes planned revenues and expenditures from FY 2015 through FY 2018. This chapter includes financing sources, uses, and the assumptions used to derive the Districts short-term and long-term economic outlook.

Revenue
This chapter shows current revenue projections for each revenue type as certified by the Office of the Chief Financial Officer. It also details the District's revenue sources, provides an overview of the Districts and regional economy and economic trends, and the revenue outlook from FY 2015 through FY 2018.

Operating Expenditures
This chapter describes the District's recent Local funds expenditures. It includes analysis of expenditures between FY 2010 and FY 2013, both by agency and by expense category, e.g. personnel, supplies, and fixed costs.

Capital Improvements Plan (CIP)

This chapter describes the overall CIP , including the sources and uses of Capital funds.

How to Read the FY 2015 Proposed Budget and Financial Plan

ii

Appendices
The last section of the Executive Summary includes explanations of specific items to the District's budget: The D.C. Comprehensive Financial Management Policy provides a framework for fiscal decision-making by the District to ensure that financial resources are available to meet the present and future needs of District citizens; The Glossary of Budget Terms section describes unique budgeting, accounting, and District terms that may not be known by the general reader; The Basis of Budgeting and Accounting section describes the basis of budgeting and accounting, enabling the readers to understand the presentation methods of the District's finances; The Fund Structure and the Budget section relates the Districts fund structure to its budget presentation. The Grant Match and Maintenance of Effort section includes a table by agency and grant number that provides the required grant match and maintenance of effort contributions for federal and private grants received by the District; The Current Services Funding Level (CSFL) Development section describes how the CSFL was developed for the Local funds budget; The Summary Tables detail the District's proposed operating budget by agency and fund type for both budgeted dollars and positions; and The Budget Request Act is the legislation that the District uses to enact the District's budget via local law, and serves as the basis for the Districts federal appropriations act to be enacted into law by the United States Congress and President through the federal appropriations process.

Volumes 2, 3, and 4: Agency Budget Chapters - Part I, II, and III

These volumes include agency chapters that describe available resources, their uses, and the achieved and anticipated outcomes as a result of these expenditures. Chapters in these volumes are grouped by appropriation title and each chapter contains the following sections, as applicable: Header Information: Agency name and budget code; Website address and telephone; and FY 2015 proposed operating budget table. Introduction: Agency Mission; and Summary of Services. Financial and Program Information: Proposed Funding by Source table; Proposed Full-Time Equivalents by Source table; Proposed Expenditure by Comptroller Source Group table; Division/Program descriptions; Proposed Expenditure by Division/Program table; FY 2015 Proposed Budget Changes; FY 2014 Approved Budget to FY 2015 Proposed Budget reconciliation table; Agency Performance Plan Objectives; and Agency Performance Measures table.

How to Read the FY 2015 Proposed Budget and Financial Plan

iii

FY 2015 Proposed Budget Changes

The FY 2015 Proposed Budget Changes section within each agency chapter provides a comprehensive explanation of the FY 2014 Approved Budget to FY 2015 Proposed Budget, by Revenue Type table that appears in nearly every chapter. The following are descriptions of the calculations done for the specific assumptions applied to certain categories within one particular agency or within specific groups of agencies. Please see the Current Services Funding Level (CSFL) Development appendix in this volume for more information about the CSFL methodology. Recurring Budget Items: Where applicable, recurring budget items were identified to adjust specific expenditure items. Fixed Cost Inflation Factor: The fixed costs for the FY 2015 CSFL were derived from cost estimates provided by the Department of General Services (DGS). Additionally, the Office of Finance and Resource Management (OFRM) and the Office of the Chief Technology Officer (OCTO) will centrally manage certain costs within their agency budgets. Medicaid Growth Factor: The Medicaid growth factor for the cost of health care services in the District, provided by the Department of Health Care Finance (DHCF) and the public provider agencies, fluctuated based on the prevailing conditions of the economy and changes in the federal governments Medicaid policy. Based on the 4.4 percent growth factor provided by DHCF, OBP calculated baseline funding for Medicaid in the FY 2015 CSFL. Student Funding Formula Inflation Factor: The funding formula was adjusted by the 2.0 percent Consumer Price Index (CPI) factor to account for the inflationary costs that are generally associated with educating students in the District of Columbia Public Schools and Public Charters Schools. Debt Service Adjustments: Projected adjustments were provided by the Office of Finance and Treasury. Operating Impact of Capital: Projected adjustments to reflect the budgetary impact of completed capital projects. Other Adjustments: These adjustments were unique to a particular agency and did not meet the criteria of the other adjustment scenarios. This section includes major changes within the agency budget by program, fund, and full-time equivalents, from the initial request through the policy decisions made by the Mayor. The FY 2015 Proposed Budget Changes section uses the following terms to describe budgetary or programmatic changes: I. Actions with an impact on services: Enhance: More funding to improve the quality or quantity of an existing service (e.g., Funding to support the new DMV service center in Georgetown). Eliminate: Total elimination of an existing service, with no anticipation of the service being provided by another entity (e.g. Eliminate unfunded vacant FTEs for staffing realignment). II. Actions with no service impact: Increase: Additional funds necessary to continue service at current levels (e.g., Fund recurring operating cost of Automated Traffic Enforcement). Decrease: Reduction in cost without a service impact (e.g., Align energy budget with revised DGS estimate). Transfer-In: Shift of an existing program or operation from another District agency (e.g., Transfer the Central Cell Block Security activity from MPD to DOC). Transfer-Out: Shift of an existing program or operation to another District agency (e.g., Transfer APRA division from DOH to establish DBH). Shift: Shift an existing program or operation from one Fund type to another (e.g., Shift from Special Purpose Revenue to Local funds to support telecommunications for the D.C. Lottery).
How to Read the FY 2015 Proposed Budget and Financial Plan

iv

 Technical Adjustment: An increase or decrease to the budget that is required because of a legislative mandate and/or to correct an error/omission. No Changes: The agency has no changes in funding and/or budget structures from FY 2014 to FY 2015. An example of an agency narrative is at the end of this chapter to help the reader navigate the Agency Budget Chapter volume. The example shows an agency with a performance plan. Callout boxes highlight the features discussed above.

Volume 5: Operating Appendices

This volume provides supporting tables to each agency's proposed operating budget. The tables generally include FY 2013 actual expenditures, the FY 2014 approved budget, the FY 2015 proposed budget, and the change from FY 2014 to FY 2015 (unless noted). The following tables are provided: Schedule 30-PBB - dollars summarized by program, activity, and governmental fund (governmental fund break- out is for FY 2014 only and includes general fund detail); Schedule 40-PBB - dollars summarized by program, comptroller source group, and governmental fund; Schedule 40G-PBB - dollars summarized by program, comptroller source group, and appropriated fund within the General Fund; Schedule 41 - dollars and FTEs summarized by comptroller source group and governmental fund; Schedule 41G - dollars and FTEs summarized by comptroller source group and appropriated fund within the General Fund; and Schedule 80 - dollars and FTEs summarized by appropriated fund, with specific revenue source (for the FY 2015 Proposed Budget only).

Volume 6: Capital Improvements Plan (Including Highway Trust Fund)

This volume covers the District's FY 2015 - FY 2020 Capital Improvements Plan (CIP) and the Highway Trust Fund. The Capital Appendices chapter includes: An Introduction chapter that describes the overall CIP , including the sources and uses of capital funds, the District's policies and procedures for its capital budget and debt, and the FY 2015 planning process; Project Description Forms that comprise the major portion of the capital appendices volume. The project description forms provide details on capital projects funded by general obligation bonds, pay-as-you-go (Paygo) capital, the Master Equipment Lease program, and the Local Street Maintenance Fund. Each page shows one subproject's planned allotments for FY 2015 through FY 2020, including a description, its annual operating impact, milestone data, and its location; and Appendices that provide supporting tables and a glossary about the District's capital budget, including: - The FY 2015 Appropriated Budget Authority Request table that summarizes proposed new projects and changes (increase or decrease) for ongoing projects by agency, subproject, and funding source; - The FY 2015 - FY 2020 Planned Expenditures from New Allotments table that summarizes the new allotments' planned FY 2015 - FY 2020 expenditures by agency, project, and subproject; - The FY 2015 - FY 2020 Planned Funding table that summarizes the FY 2015 and six-year funding sources for all new allotments by agency, subproject, and funding source;

How to Read the FY 2015 Proposed Budget and Financial Plan

The Capital Budget Authority and Allotment Balances table that summarizes the lifetime budget authority and allotment, life-to-date expenditures, total commitments, and balance of budget authority and allotment for all ongoing capital projects by agency, project, and authority (District versus federal); The Capital Project Cost Estimate Variances table displays changes of 5 percent or greater to project costs since the FY 2014 Budget; FY 2014 year-to-date budget actions; and Rescissions, Redirections, and Reprogrammings that occured between June 1, 2013 (The cut-off date for last years budget book) and September 30, 2013 (The end of FY 2013).

Highway Trust Fund

This appendix covers the District's FY 2015 through FY 2020 proposed Highway Trust Fund expenditures, including: An Introduction chapter, which describes the Highway Trust Fund program, including the sources and uses of the funds, the District's policies and procedures for the trust fund, and the FY 2015 planning process; The Project Description Forms, which comprise the majority of the Highway Trust Fund volume. Each page shows planned allotments for FY 2015 through FY 2020, description, annual operating impact, milestone data, and location for two subprojects; and Appendices that provide supporting tables for the District's Highway Trust Fund program. An overview of the District of Columbia's Water and Sewer Authority's FY 2012 - FY 2020 Capital Improvements Plan.

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Agency name

Agency budget code

This shows the agencys FY 2013 actual expenditures, FY 2014 approved budget, the FY 2015 proposed budget, and the percent variance from FY 2015 to FY 2014. This includes the agencys operating budget and FTEs.

Agency Website address and Telephone number

This section describes the agencys mission and purpose.

A Summary of Services is a concise explanation of the agencys key functions.

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This table presents the agency's total operating budget, comparing the FY 2012 actual, FY 2013 actual, FY 2014 approved, and FY 2015 proposed budgets.

This table also shows the agency's total operating budget from each funding source (Local, Dedicated Taxes, Special Purpose Revenue, Federal Payments, Federal Grants, Medicaid, Private Grants, or IntraDistrict sources).

This table lists the agencys FTEs for two prior years, the current year, and the upcoming fiscal year, by revenue type.

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This table lists the agency's total operating expenditures for FY 2012, FY 2013, the FY 2014 approved budget, and the FY 2015 proposed budget at the Comptroller Source Group level.

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This indicates the specific programs (or divisions) and activities within an agency. It contains detailed descriptions of their purpose and how they contribute to the lives of District residents and visitors.

How to Read the FY 2015 Proposed Budget and Financial Plan

This table provides an overall budgeted funding level and number of approved FTEs for the FY 2013 actuals, the FY 2014 approved budget and the FY 2015 proposed budget for specific programs (or divisions) and activities.

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The FY 2015 Proposed Budget Changes section provides a comprehensive explanation of Table 5; it includes major internal changes within the budget including CSFL changes, changes to the initial adjusted budget, and policy initiatives.

In FY 2015, an explanation of Current Services Funding Level (CSFL) changes is presented separately within the budget. For more detail on the CSFL, please see the appendix in this volume.

This section describes the changes made to an agency during the overall budget formulation process by fund and by program (or divisions).

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Describes policy changes that are the result of proposed cost-saving initiatives, transfers of funding or function from one agency to another, and other budget changes.

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Typically called Table 5, the FY 2014 Approved Budget to FY 2015 Proposed Budget, by Revenue Type table describes the changes made to an agency from the CFSL to the policy decisions, by fund, and by program.

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Agency performance measures describe specific agency performance objectives or goals from the FY 2012 actual through the FY 2015 projected result.

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Introduction to the FY 2015 Budget and Financial Plan

The District of Columbia government is unique and extremely complex. As one entity, the District government provides services typically delivered elsewhere by states, counties, cities, and special taxing districts.
The challenge for the District is to navigate this jurisdictional complexity while facing increasing service needs. Totaling $12.6 billion, the gross budget in the FY 2015 Proposed Budget and Financial Plan is $435 million, or 3.6 percent, more than the FY 2014 Approved Budget of $12.2 billion, including Enterprise Fund agencies but excluding intra-District funding. Figure 1-1 shows the major source of gross funds for FY 2015. Figure 1-2 does the same for Local funds revenue. The gross budget excluding Enterprise Fund agencies is $10.8 billion. The budget funds services as diverse as street cleaning, affordable multi-family housing development, voter registration, business inspection, fire-fighting, police patrol, running a lottery, managing a vast multimodal transit system, providing health services and improving access to them, educating children and adults, promoting economic development, encouraging people to move into the District, and protecting at-risk youth and adults. The District's proposed budget is similar to any other budget in that it identifies resources (revenues) and uses (expenditures) to accomplish specific purposes developed by citywide strategic planning and departmental business planning. In addition to these basic elements, the proposed budget includes a financial forecast for policy priorities of the Mayor and detailed cost information for agency programs and activities. The Districts FY 2015 proposed budget includes a number of agency reorganizations and program shifts. These changes are being made to improve services and accountability and meet strategic business goals. They include the following:
I

The FY 2015 budget proposal for the Department of Health Care Finance (DHCF) consolidates the gains of prior year budgets, continues to maximize leveraging of federal funding, and focuses on targeted cost savings that partially offset projected increases in Medicaid provider payments and DHCFs operational costs. DHCFs budget includes funding to support a projected Medicaid growth rate of 4.4 percent based on enrollment forecasts for fee-for-service and managed care. A major highlight of the FY 2015 budget is the transfer of funding to the Department on Disability Services for the implementation and oversight of the federal waiver program that allows substantial extended state plan and additional services to be provided to individuals with intellectual disabilities (ID) or developmental disabilities (DD) in community settings as opposed to institutional settings.

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The budget submission for the Department on Disability Services supports its mission to provide innovative, high-quality services to District residents with disabilities. To further accomplish this, the agency will move the Disability Determination Services activity out of the Rehabilitation Services division to create the new Disability Determination Services division. The agencys budget in Local funds is significantly increased by the transfer of DD waiver funds from DHCF. The Department of Human Services FY 2015 budget includes increased funding to expand housing support services, primarily for homeless veterans, and truancy prevention among high school students. The Department of Parks and Recreation proposes enhancing and increasing the number of summer programs offered. The agency will also expand the planning, monitoring, and implementation of summer programs throughout the District. The Office of the Chief Financial Officer (OCFO) proposes to expand the Office of Tax and Revenue to continue to strengthen the controls in the Districts tax collection systems, augment the collection of revenue without increases to taxes or fees and to provide additional staff, training, and other resources to conduct timely and accurate real property assessments. Also, the agency proposes funds to support an enhanced Earned Income Tax Credit (EITC) education initiative for District residents. Additionally, the OCFO proposes to establish a delinquent tax deferred payment program, which would allow eligible plan participants with outstanding property taxes to pay off their tax liability over a four-year period. The FY 2015 budget proposal for the D.C. Department of Human Resources (DCHR) supports the agencys recruitment, resource management, and strategic planning services. The agency launched a new division to ensure operational efficiencies in its personnel, compliance, audit, and other human resource-related management initiatives. In FY 2015, the Innovation Fund, established pursuant to the Innovation Fund Establishment Act of 2013, will provide competitive grant funds to nonprofit organizations in the District of Columbia, to improve the quality of life for all District residents. The FY 2015 Department of General Services (DGS) budget is increased due primarily to the forecasted expenditures in Fixed Costs, including rent estimates, facility and security costs. In FY 2015, the Office of Risk Management (ORM) reorganizes its programmatic structure to more accurately reflect its operations. Under this initiative, four new programs are established to: 1) conduct risk management assessments of District agencies facilities and operations; 2) support medical and return-to-work services and compensation for workers compensation claims from injured District government employees; 3) manage the investigation, negotiation, and settlement of liability claims against the District government; and 4) provide medical malpractice insurance to non-profit community health centers, property insurance for District government real property assets, and advice to District agencies on risk and insurance policies and practices. The Office of Contracting and Procurements (OCP) FY 2015 budget proposal includes increased funding and 41.0 FTEs to support the agencys Procurement Reform Initiative. In FY 2015, the Office of the Chief Technology Officer (OCTO) will conduct city-wide Information Technology (IT) Assessments and support the Freedom of Information Act (FOIA) Express system to enhance the delivery of public information requests. The Department of Housing and Community Development (DHCD) increases support for the Home Purchase Assistance Program, commercial revitalization faade improvements for Ward 8, and the creation of an East End Homeownership Campaign for Wards 7 and 8. In FY 2015, the Department of Corrections (DOC) will realign its programs to attain a better framework for planning, operating program activities, and budgeting. Additionally, the agency implements a performance-based budgeting strategy to better reflect the agencys programmatic activities. For FY 2015, the Districts Uniform per Student Funding Formula (UPSFF), which forms the basis for funding the public school system, has its foundation level increased by $186, from the FY 2014 UPSFF of $9,306 per student to $9,492. Appropriations for the UPSFF are funded with 100 percent Local dollars. Please refer to the agency budget chapter volumes, chapters for the District of Columbia Public Schools

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(DCPS), the District of Columbia Public Charter Schools (DCPCS), and the Office of the State Superintendent of Education (OSSE) to review the current allocation for the UPSFF. The D.C. Public Schools (DCPS) budget is presented in a new format this year, combining detailed budget information about individual schools and central office and school support functions as well as an expanded explanation of its goals and functions. This new format is highlighted in Volume 3: Public Education System, which contains an expanded DCPS chapter, other Public Education System agency chapters, and their operating appendices. DCPS student enrollment is projected to increase by 1,532 students, from 46,060 to 47,592. With these factors combined, the DCPS Fiscal Year 2015 gross funds budget increased a total of $50.2 million, or 6.2 percent, over the previous fiscal year. This funding will help support five primary goals DCPS has established to better serve its stakeholders: improve achievement rates; invest in struggling schools; increase the graduation rate, improve satisfaction; and increase enrollment. To meet these goals, DCPS has increased its overall staff by 835.6 FTEs, which is reflected in increased support for extended day programming for all struggling elementary school; the addition of teachers and extended day programming school for middle grades; and the addition of reading teachers and specialists to focus on the needs of the 40-lowest performing schools. Additionally, DCPS will expand its enrichment activities with an emphasis on high-performing clubs, music, and sports; UPSFF funding for at-risk students; and targeted investments in student satisfaction through Providing Whats Possible Student Satisfaction Awards. The District of Columbia Public Charter Schools operates as the central agency, independent of the Districts school system, which disburses the UPSFF from District of Columbia Local Funds to charter schools, each of which operates as an autonomous school district. The Non-Residential Facilities Allotment and the Residential Facilities Allotment remain the same as FY 2014 at $3,072 and $8,395 per student, respectively. In FY 2015, the Special Education Transportations (SET) budget was increased to reflect the agencys primary goal of improving the quality of student transportation for the Districts eligible students. To further improve these capacities, SET proposes increased funds to support routing system upgrades, nursing services, mandatory staff training, trailer and terminal upgrades, and the cost of uniforms for various agency staff. The Department of Motor Vehicles (DMV) budget aims to sustain its operational goals. Improving core services continues to be one key area of DMVs operational goals. In this regard, the agency strives to ensure that District residents will continue to enjoy effective access to a functional online payment system, web-based license and permit applications, and effective public information through technology leverage. The District of Columbia provides approximately 37.0 percent of the annual subsidy to the Washington Metropolitan Area Transit Authority (WMATA). In FY 2015, WMATAs proposed budget includes funding to support the annual subsidy payment, the DC Circulator bus, and the Kids-Ride-Free initiative. The FY 2015 budget for the District Department of Transportation in Local funds includes an additional funding to support the Districts Parking Enforcement initiative, which was shifted from the Capital fund to the operating budget to facilitate the completion of the project. In addition, the proposed Streetcar on H Street and Benning Road, which will provide an alternative mode of transportation for the people in the Northeast corridor of the city, has gone through several tests to ensure proper operations when it is opened to the public in the spring of 2014. Additionally, the budget includes funding to support the Streetcar program and also the Neighborhood Streetscape Improvement Plan for Ward 8. This is a five-year plan for neighborhoods in Ward 8 to enhance the beauty and environmental quality of the area by adding light pole banners, welcome signs with logos, hanging seasonal planters, trash cans, holiday decorations, and landscaping. The Repayment of Loans and Interests FY 2015 budget includes significant increases due to the Districts increased borrowing.

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Where the Money Comes From

Money for providing District services comes from a variety of sources. The District's General Fund consists of Local Tax and Nontax Revenue, Dedicated Taxes, and Special Purpose Revenue funds. Federal Grants, Federal Medicaid, and Federal Payments constitute the District's federal resources. Private resources and Enterprise and Other funds make up the balance of the District's gross funds (Figure 1-1). In FY 2015, federal stimulus funding will only consist of available unobligated grant funding from previously awarded grants. Local tax revenue accounts for most of the money supporting services and includes such common sources as income, property, and sales taxes (Figure 1-2). Detailed revenue information, including FY 2015 to FY 2018 revenue estimates, projection assumptions, and the estimated revenue impact of proposed policy changes, are provided in the Revenue chapter of this budget book.

How the Money is Allocated

To facilitate policy decisions concerning expenditures and to provide summary information for reporting expenditures, the District's budget is developed, presented, and executed along several dimensions. These include fund types, appropriation titles, agencies, programs, and expense categories. As with revenues, expenditures can be grouped by the source of funds. The total of these funds is referred to as gross funds. Totaling $12.6 billion, the expenditure budget (including Enterprise and Other funds but excluding Intra-District funds) in the FY 2015 Proposed Budget and Financial Plan is $435 million, or 3.6 percent, more than the FY 2014 approved budget of $12.2 billion, as shown in Table 1-1. For purposes of appropriating the District's budget, agency budgets are grouped by appropriation title or function, such as public safety and justice or public education. Table 1-1 shows the FY 2015 proposed gross funds expenditure budget by appropriation title and the change from FY 2014. Figure 1-3 shows the percentage distribution of FY 2015 gross funds expenditure budget by appropriation title. The largest appropriation titles, Public Education System and Human Support Services, represent 51.8 percent of the Districts proposed budget meaning more than one-half of every dollar generated is directed to these two areas. The FY 2015 proposed Local funds budget operating margin is zero dollars, after allowing for equivalent deposits to the Cash Flow Reserve and to the Fiscal Stabilization Reserve as proposed in Chapter 3, the Financial Plan. As shown in Table 1-2a, the proposed Local funds budget (excluding Dedicated Taxes and Enterprise funds) for FY 2015 is $6.8 billion, which is $445 million, or 7.0 percent, more than the FY 2014 approved budget of $6.3 billion. The table also displays expenditure budgets by appropriation title and their change from FY 2014. The proposed Dedicated Tax budget for FY 2015 is $271 million, which is $24.8 million, or 8.4 percent, less than the FY 2014 approved budget of $296 million. Table 1-2b shows the FY 2015 proposed Dedicated Taxes funds expenditures budget by appropriation title and their change from FY 2014. Within the appropriation titles are the agencies that operate the programs, activities, and services provided to District citizens and businesses. For example, the Public Works appropriation title includes the Department of Public Works, the Department of Transportation, and the Department of Motor Vehicles. The FY 2015 proposed Local funds budget includes approximately 100 agencies receiving Local funds in seven appropriation titles. To provide context as to the types of expenses for a particular program, information is presented by expense category. These same categories are used by all District agencies, and all agency chapters detail specific agency costs by expense category. A large expense category is personal services, totaling $2.4 billion and representing 35.2 percent of the FY 2015 Local funds proposed budget, excluding Dedicated Taxes. This funding will support 27,591 Local full-time equivalent (FTE) positions, an increase of 1,179 FTEs, or 4.5 percent, over FY 2014 (see Table 1-4). Including all fringe benefits, but excluding extra compensation such as overtime and shift differential, the average Local FTE for FY 2015 will cost $82,570. The District's FY 2015 gross funds proposed budget, including Intra-District funds, includes 34,001 FTEs, an increase of 1,330 FTEs, or 4.1 percent, over FY 2014. Major gross funds FTE changes by agency and appropriation title are detailed in Table 1-5.

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Organization of the FY 2015 Budget and Financial Plan

The FY 2015 Budget and Financial Plan is composed of the following volumes: I Volume 1 - Executive Summary. I Volumes 2, 3, and 4 - Agency Budget Chapters - provides summary information of each District agencys proposed budget. I Volume 5 - Operating Appendices - provides detailed information about operating funds by agency (available on-line only). I Volume 6 - FY 2015 - FY 2020 Capital Improvements Plan (Including Highway Trust Fund). Additional details about the organization of the Districts FY 2015 Budget and Financial Plan may be found in the How to Read the Budget and Financial Plan chapter.

The FY 2015 Budget Calendar

The FY 2015 Budget and Financial Plan is the culmination of a year-long process. Some of the critical steps in the budget formulation process and their general schedule are described in Table 1-6.

The Districts Budget Process: A Brief Overview

The District of Columbia Home Rule Act (Public Law 93-198; D.C. Official Code 1-201.01 et seq.), approved December 24, 1973, prescribes a procedure for the approval of the annual budget for the District of Columbia government. Under Section 424(d)(5) (D.C. Official Code 1-204.24d(5)(A)), the Chief Financial Officer prepares and submits to the Mayor and the Council annual estimates of all revenues of the District of Columbia (without regard to the source of such revenues), including proposed revenues. These revenue estimates are binding on the Mayor and the Council for purposes of the annual budget to be submitted to Congress, except that the Mayor and the Council may base the budget on estimates of revenues that are lower than those prepared by the Chief Financial Officer. Under Section 442(a) (D.C. Official Code 1-204.42(a)), the Mayor prepares and submits a proposed annual budget to the Council. In preparing the annual budget, the Mayor may use a budget prepared by the Chief Financial Officer for this purpose under section 424(d)(2) (D.C. Official Code 1-204.24(c)). The Mayor may also prepare and submit supplemental or deficiency budget recommendations to the Council from time to time, pursuant to Section 442(c) (D.C. Official Code 1-204.24(c)). A statement of justifications must be included. Under Section 603(c) (D.C. Official Code 1-206.03(c)), the Mayor is required to submit a balanced budget and identify any tax increases that shall be required in order to balance the budget. The Council is required to adopt such tax increases to the extent the budget is approved. The annual budget submitted shall include, among other items, a multi-year plan for all agencies of the District government (as required under Section 443 (D.C. Official Code 1-204.43)) and multi-year capital improvements plan for all agencies of the District government (as required under Section 444 (D.C. Official Code 1-204.44)). The Council must hold a public hearing on the budget submission and adopt a budget by act, pursuant to the time period required by Section 446 (D.C. Official Code 1-204.46). The act is styled as the Budget Request Act (of the year of adoption) and requires only one reading. However, unlike other acts submitted to the Mayor for signature, the Mayor may exercise a line-item veto under Section 404(f) (D.C. Official Code 1-204.04(f)). If the Mayor disapproves an item or provision, he must attach to the act a statement of the item or provision which is disapproved and, within the 10-day period for approval or disapproval, return a copy of the act and statement with his objections to the Council. The Council has 30 calendar days to reenact a disapproved item or provision by a two-thirds vote of the members of the Council present and voting. If an item or provision is reenacted, the Chairman submits it to the President for transmission to Congress. If the Mayor fails to return a disapproved item or provision to the Council in a timely manner, he shall be deemed to have approved the item or provision and the Chairman will submit it to the President for transmission to Congress.

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Unlike other legislation, the Budget Request Act does not become effective after a period of congressional review; it never becomes District of Columbia local law. Instead, the President transmits the Budget Request Act to the House and Senate. Ultimately, Congress appropriates all funds for the District by an act. This act may, but is not required to, include some or all of the provisions of the Budget Request Act as transmitted by the District. The Mayor may prepare a proposed supplemental or deficiency budget plan under Section 442(c) (D.C. Official Code 1-204.42(c)), which authorizes the Mayor to submit budget recommendations that are, in his judgment, necessary on account of a law passed after budget transmission or otherwise justified as in the public interest. The Mayor may submit a budget recommendation to the Council, accompanied by a statement of justification. Alternatively, Section 442(d) (D.C. Official Code 1-204.42(d)) authorizes the Council to request, by resolution, that the Mayor prepare and submit a budget recommendation to the Council. The District of Columbia may obligate and expend an increase in the amount of funds authorized under Adjustments to Appropriations (D.C. Official Code 47-369.01 et seq.) only where the Chief Financial Officer certifies (1) the increase in revenue; and (2) that the use of the amounts is not anticipated to have a negative impact on the long-term financial, fiscal, or economic health of the District. These funds may be increased (1) by an aggregate amount of not more than 25 percent, in the case of amounts proposed to be allocated as Other-Type Funds in the annual Budget Request Act submitted to Congress; and (2) by an aggregate amount of not more than 6 percent, in the case of any other amounts proposed to be allocated in the Budget Request Act. The amounts shall be obligated and expended in accordance with laws enacted by the Council in support of each such obligation and expenditure, consistent with the requirements of this subchapter. The amounts may not be used to fund any agencies of the District government operating under court-ordered receivership. The amounts may not be obligated or expended unless the Mayor has notified the Committees on Appropriations of the House of Representatives and the Senate not fewer than 30 days in advance of the obligation or expenditure.

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Figure 1-1

Where the Money Comes From - Sources of Gross Funds for FY 2015 ($12.6 Billion, Excluding Intra-District Funds)
Dedicated Taxes $0.3B 2.2%
Local $6.8B 53.8%

Federal Grants & Medicaid $3.0B 24.0% Private Grants & Donations $0.0B* 0.0% Special Purpose Revenue $0.6B 4.7%
Federal Payments $0.1B 0.7% Enterprise Funds $1.8B 14.6%

*The amount from this source is $2.1 million

Figure 1-2

Where the Money Comes From - Sources of Local Fund Revenue for FY 2015 ($6.8 Billion, Excluding Dedicated Taxes)
Sales Tax $1.1B 16.1% Income Tax $2.3B 33.5%

Property Tax $2.2B 32.8%

Gross Receipts Tax $0.3B 3.7% Other Taxes $0.3B 4.7%

*Transfers = $15.7 million Other = $110.3 million Policy Proposals = ($22.6) million

Fund Balance, Policy Proposals, Transfers and Other* $0.1B 1.5%

Lottery $0.1B 1.0%

Non-Tax Revenue $0.4B 6.7%

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Table 1-1

Gross Funds Expenditure Budget, by Appropriation Title

(Excluding Intra-District Funds)
(Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other Subtotal, General Operating Funds Enterprise and Other Funds Total District of Columbia
Note: Details may not sum to totals because of rounding.

682,774 437,647 1,147,773 2,051,594 4,091,999 653,939 1,057,519 10,123,246 2,059,673 12,182,919

781,127 469,506 1,185,287 2,194,335 4,339,925 718,118 1,088,364 10,776,662 1,841,755 12,618,418

98,352 31,859 37,514 142,741 247,926 64,179 30,845 653,416 -217,917 435,499

14.4% 7.3% 3.3% 7.0% 6.1% 9.8% 2.9% 6.5% -10.6% 3.6%

Table 1-2a

Local Funds Expenditure Budget, by Appropriation Title

(Excluding Dedicated Taxes and Enterprise and Other Funds) (Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other Total
Note: Details may not sum to totals because of rounding.

602,553 162,340 987,421 1,699,649 1,632,355 433,487 831,828 6,349,631

684,776 184,024 999,282 1,854,516 1,757,964 471,945 841,634 6,794,141

82,223 21,685 11,861 154,867 125,610 38,458 9,806 444,510

13.6% 13.4% 1.2% 9.1% 7.7% 8.9% 1.2% 7.0%

Table 1-2b

Dedicated Taxes Expenditure Budget, by Appropriation Title

(Excluding Enterprise and Other Funds) (Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Economic Development and Regulation Public Education System Human Support Services Public Works Financing and Other Total
Note: Details may not sum to totals because of rounding.

1,170 4,266 86,307 59,119 145,349 296,210

1,170 0 65,829 62,686 141,725 271,410

0 -4,266 -20,478 3,567 -3,623 -24,800

0.0% -100.0% -23.7% 6.0% -2.5% -8.4%

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Figure 1-3

Where the Money Goes Gross Funds Expenditure Budget, by Appropriation Title for FY 2015
(Excluding Intra-District Funds)
($12.6 Billion)
Public Works $0.7B 5.7% Human Support Services $4.3B 34.4%

Financing and Other $1.1B 8.6%

Enterprise Fund $1.8B 14.6%

Governmental Direction and Support $0.8B 6.2% Economic Development and Regulation $0.5B 3.7%

Public Education System $2.2B 17.4%

Public Safety and Justice $1.2B 9.4%

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Table 1-3a

Local Funds Proposed Expenditure Budget, by Category

(Excluding Dedicated Taxes and Enterprise and Other Funds) (Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Regular Pay - Continuing Full Time Regular Pay - Other Additional Gross Pay Fringe Benefits - Current Personnel Overtime Pay Subtotal, Personal Services Supplies and Materials Energy, Comm. and Building Rentals Telephone, Telegraph, Telegram, Etc Rentals - Land and Structures Janitorial Services Security Services Occupancy Fixed Costs Other Services and Charges Contractual Services - Other Subsidies and Transfers Equipment and Equipment Rental Debt Service Subtotal, Nonpersonal Services Total
Note: Details may not sum to totals because of rounding.

1,635,909 139,717 49,029 373,404 40,727 2,238,787 47,104 98,909 26,496 130,299 79 10,175 8,360 166,161 410,214 2,578,197 26,661 608,188 4,110,844 6,349,631

1,769,674 120,805 70,274 387,679 43,872 2,392,303 48,936 105,468 28,297 139,878 124 25,375 74,987 185,562 398,519 2,699,508 27,778 667,406 4,401,838 6,794,141

133,765 -18,912 21,244 14,275 3,144 153,516 1,831 6,559 1,801 9,579 45 15,201 66,627 19,401 -11,695 121,311 1,117 59,218 290,994 444,510

8.2% -13.5% 43.3% 3.8% 7.7% 6.9% 3.9% 6.6% 6.8% 7.4% 57.4% 149.4% 797.0% 11.7% -2.9% 4.7% 4.2% 9.7% 7.1% 7.0%

Table 1-3b

Dedicated Taxes Proposed Expenditure Budget, by Category

(Excludes Enterprise and Other Funds) (Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Regular Pay - Continuing Full Time Regular Pay - Other Fringe Benefits - Current Personal Subtotal, Personal Services Supplies and Materials Other Services and Charges Contractual Services - Other Subsidies and Transfers Debt Service Subtotal, Nonpersonal Services Total
Note: Details may not sum to totals because of rounding.

749 56 191 996 5 0 3,188 284,198 7,824 295,214 296,210

534 0 113 648 0 2 1,866 261,055 7,839 270,762 271,410

-215 -56 -78 -349 -5 2 -1,321 -23,143 16 -24,452 -24,800

-28.7% -100.0% -40.8% -35.0% -100.0% N/A -41.5% -8.1% 0.2% -8.3% -8.4%

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Table 1-4

Local Funds Proposed FTEs, by Appropriation Title

(Includes Dedicated Taxes and Excludes Enterprise Funds) (Dollars in Thousands)
FY 2014 Approved Budget FY 2015 Proposed Budget Change from FY 2014 % Change from FY 2014

Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other Subtotal, General Operating Local Fund Public Education System Human Support Services Subtotal, General Operating Dedicated Taxes Total, General Operating Local and Dedicated Tax Funds
Note: Details may not sum to totals because of rounding.

2,983 580 8,172 8,675 3,858 2,103 40 26,411 7 4 11

3,091 601 8,228 9,536 3,989 2,106 40 27,591 0 6 6

108 21 56 861 130 3 0 1,179 -7 2 -6

3.6% 3.7% 0.7% 9.9% 3.4% 0.1% 0.0 4.5% -100.0% 42.9% -51.1%

26,423

27,596

1,174

4.4%

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Table 1-5

Major Gross Funds FTE Changes

(Including Enterprise and Other funds and Intra-District Funds)
Agency Name D. C. Department of Human Resources Office of Contracting and Procurement Office of the Attorney General for the District of Columbia Office of the Chief Financial Officer Other Agencies Governmental Direction and Support Office of Planning Department of Employment Services Department of Consumer and Regulatory Affairs Department of Insurance, Securities, and Banking Other Agencies Economic Development and Regulation Metropolitan Police Department Homeland Security and Emergency Management Agency Department ff Forensic Sciences Other Agencies Public Safety and Justice District of Columbia Public Schools Office of the State Superintendent of Education Other Agencies
(Continued on next page)

FY 2014 FY 2015 Increase Approved Proposed (Decrease) FTEs FTEs 103 105 763 927 1,644 3,542 60 546 328 126 554 1,614 4,530 113 146 784 962 1,652 3,658 71 559 353 137 567 1,687 4,568 10 41 21 35 8 116 11 13 25 11 13 73 38 Increase staffing to align with agency mission Moving project previously funded with capital to operating Increase staffing to align with agency mission Increase staffing to multiple programs to align with agency mission To align budget with projected revenues Net Changes To support and annualize costs of existing programmatic initiatives OCP procurement reform OCP procurement reform and to adjust personal services Tax and Revenue Initiatives Net Changes

69

79

10

To align budget with projected grant awards

125 3,700 8,424 7,285 360 2,148

136 3,714 8,497 8,120 373 2,160

11 14 73 836 13 11

Increase staffing to align with agency mission Net Changes

Additional staffing to support multiple programs Increase staffing to align with agency mission Net Changes

Introduction

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Table 1-5

Major Gross Funds FTE Changes

(Continued)
Agency Name FY 2014 FY 2015 Increase Approved Proposed (Decrease) FTEs FTEs 9,793 1,321 622 550 413 198 2,437 5,541 33 2,571 2,604 40 0 40 37 948 129 1,114 10,653 1,381 611 601 431 220 2,442 5,686 61 2,584 2,645 40 0 40 54 948 134 1,136 34,001 860 60 (11) 51 18 22 5 145 28 14 42 0 0 0 17 0 5 22 1,330 To streamline operational efficiency No changes Net Changes No changes No changes Additional staffing to support multiple programs Net Changes Additional staffing to support multiple programs Reduction in staffing to align with the budget Additonal staffing to support the summer programs To support new program initiatives Additional staffing to support multiple programs in multiple funding sources Net Changes

Public Education System Department of Behavioral Health Department of Health Department of Parks and Recreation Department on Disability Services Department of Health Care Finance Other Agencies Human Support Services D.C. Taxicab Commission Other Agencies Public Works Non-Departmental Other Agencies Financing and Other D.C. Health Benefit Exchange Authority University of the District of Columbia Other Agencies Enterprise and Other Funds

Note: Details may not sum to totals because of rounding. Grand Total, District 32,671 Government

FY 2015 Proposed Budget and Financial Plan

Introduction

1-13

Table 1-6

How and When the FY 2015 Operating Budget was Prepared

Budget Guidance July 2013 September 2013 The FY 2015 budget process began with the development of the Current Services Funding Level (CSFL) budget. The CSFL is a Local funds ONLY representation of the true cost of operating District agencies, before consideration of new policy decisions. The CSFL reflects changes from the FY 2014 approved budget across multiple programs and estimates how much it would cost an agency to continue its current programs and operations into the following fiscal year. The CSFL served as the starting point for all District agencies Local funds Maximum Allowable Request Ceiling (MARC). Agency Budget Request Development October 2013 December 2013 Taking into consideration the Executive Office of the Mayors (EOM) citywide strategic plan, and following the budget guidance from the EOM and OBP, agencies began formulating their FY 2015 budget requests. Agencies submitted their FY 2015 proposed budget to OBP by December 13, 2013. Budget Analysis October 2013 December 2013 OBP reviewed agency budgets during the various development stages for adherence to established guidelines, identified opportunities for efficiencies, and incorporated revised economic data into the formulation process. The Budget Administration division of OBP created and submitted reports by agency that contained budget analysis and findings to the Mayors Office of Budget and Finance (MOBF). These reports described the fiscal impact of policy decisions on the agencies submitted budgets. Budget Presentation January 2014 March 2014 OBP provided the EOM with a thorough and sound analysis of the budget as it was developed and revised during the Mayors Office of Budget and Finances review. The Mayors FY 2015 proposed budget was finalized for submission to the Council on April 3, 2014.

Introduction

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1-14

Financial Plan

The Financial Plan projects the Districts results of operations for three fiscal years beyond the proposed operating budgets of the General Fund (comprised of Local funds, Dedicated Taxes, and Special Purpose Revenue funds) and the Federal and Private Resources Funds (comprised of Federal Grants, Federal Payments, and Private Grants and Donations) for the next fiscal year. The actual results for the prior fiscal year and the approved and revised budgets for the current fiscal year are also included as context for FY 2015 through FY 2018 of the financial plan.
The District uses the multi-year financial plan as a working tool throughout the fiscal year to monitor the impact of legislative proposals, programmatic initiatives, and economic changes on the District's near-term fiscal outlook. This financial plan focuses on the FY 2015 Proposed Budget and its impact on FY 2016 through FY 2018.

Revenues; Expenditures; Composition of Cash Reserves; and Composition of Fund Balance.

The Financial Plan is based on the FY 2015 Budget Request Act of 2014, as proposed by the Mayor. The numbering scheme noted below refers to the line numbers on Tables 2-1, 2-2, 2-3, and 2-4. The amounts in the FY 2013 Actual column are as published in the Districts Comprehensive Annual Financial Report (CAFR) for FY 2013.

FY 2015 Proposed Budget and Financial Plan

Financial Plan

2-1

Revenues
2. Taxes. This category includes property, sales, income, and other taxes, which are projected by the Office of Revenue Analysis. See the Revenue chapter for details 3. Dedicated Taxes. This includes tax revenues that are dedicated by law to a particular agency for a particular purpose. The dedicated portion of tax revenues is transferred out of the Local fund and is not available for general budgeting. See the Revenue chapter for details. In Table 2-3, these 13 dedicated taxes are shown as follows: 3a. Deed Recordation and Deed Transfer to HPTF for debt service. The Housing Production Trust Fund (HPTF) Second Amendment Act of 2002 requires that 15 percent of the District's Deed Recordation and Transfer Tax Revenue be transferred to the HPTF annually. The HPTF provides funds for the acquisition, construction, and rehabilitation of affordable multifamily housing projects. Due to a GASB (Government Accounting Standard Board) guidance, these revenues are now recorded directly in the Special Revenue fund outside of the General Fund beginning FY 2013. The remaining Deed Recordation and Transfer Tax Revenue in this line, from FY 2013 to FY 2018, funds debt service on Revenue Bonds, which is paid through the General Fund. 3b. Healthcare Provider Tax transfer to Nursing Facility Quality of Care Fund. The Healthcare Provider Tax imposes a 6 percent tax on the Districts nursing homes. The legislation was passed during 2004. All of the funds raised are designated to go to the Nursing Facility Quality of Care Fund. 3c. General Sales Taxes, Insurance Premiums, and Carefirst Contribution transfer to Healthy D.C. Fund. The Fiscal Year 2007 Budget Support Act of 2006, Section 15b, established the Healthy DC Fund and Program. This act states that all tax revenue derived from hospital and medical services corporations, except for taxes upon real estate and fees and charges provided for by insurance laws of the District, shall be deposited into the fund and used to finance health care and medical services for qualifying individuals in the District of Columbia. Approximately half is used to fund the indigent population covered by the Alliance program. This fund is administered by the Department of Health Care Finance within the District of Columbia. 3d. ICF-MR Assessment transfer to Stevie Sellows Fund. Each institution providing care to the developmentally disabled in the District of Columbia shall pay an assessment of 5.5 percent of gross revenue in quarterly installments. All assessments shall be transferred to the Stevie Sellows Quality Improvement Fund. The fund was established to fund quality of care improvements in qualified ICF-MR facilities. 3e. Hospital Bed Tax and Provider Fee transfer to Hospital Fund. The hospital bed tax is a $3,788 per licensed bed assessment on hospitals operating in the District. Revenues from the assessment are dedicated to the Hospital Assessment Fund, a non-lapsing fund that is used to fund District state Medicaid services. The fee sunsets in FY 2015. 3f. General Sales Taxes transfer to WMATA Parking Taxes. Beginning in FY 2012, all parking sales tax revenue is used to help meet the Districts funding responsibility for the Washington Metropolitan Area Transit Authority. 3g. General Sales Taxes to Convention Center. This fund records the transfer of certain sales tax revenues from the Districts General Fund to the Walter E. Washington Convention Center Authority. This makes visible the flow of dedicated revenues through the General Fund.

Financial Plan

FY 2015 Proposed Budget and Financial Plan

2-2

3h. Motor Fuel Tax transfer to Highway Trust Fund. This fund records the transfer of motor fuel tax revenues from the Districts General Fund to the Highway Trust Fund. This makes visible the flow of dedicated revenues through the General Fund. 3i. General Sales Taxes transfer to ABRA (Alcohol Beverage Regulation Administration). Effective in FY 2012, the sales tax rate on alcoholic beverages for off-premise consumption was increased to 10 percent. The projected revenue raised will annually go to fund the Reimbursable Detail Subsidy Program in ABRA. 3j. General Sales Taxes transfer to Healthy Schools Fund. Effective in FY 2012, soft-drinks (non-alcoholic beverages not containing milk, or milk substitutes, non-carbonated fruit or vegetable juice, coffee, cocoa or tea) are no longer exempt from sales tax. An estimated amount raised annually from taxing soft drinks goes to the Healthy Schools Fund. 3k. Public Space Rental transfer to DDOT (District Department of Transportation) Enterprise Fund from advertising on bike sharing stations. From FY 2014, DDOT will sell advertising on bike sharing stations through an agreement with Capital Bikeshare, the operators of the bike sharing program in the District. All proceeds from the advertising agreement would be paid in to the DDOT Enterprise Fund for Transportation initiatives. 3l. General Sales Taxes transfer to Arts Commission. This was a new dedicated tax starting in FY 2018. A revenue policy proposal returns back to the Local fund 1/23rd of the general sales tax revenue that would have been transferred to the Commission starting in FY 2018. 3m. Cigarette transfer to Smoking Cessation Fund. This was a new dedicated tax starting in FY 2018. A revenue policy proposal returns back to the Local fund 10 percent of the cigarette excise taxes (imposed under D.C. Official Code 47-2402) that would have been transferred to Department of Behavioral Healths Smoking Cessation Fund. 4. General Purpose Non-Tax Revenues. This line includes revenue from licenses and permits, fines, charges for services, and other revenue sources that are not dedicated to particular purposes. See the Revenue chapter for details. 5. Special Purpose (O-Type) Revenues. Special purpose non-tax revenues, or O-Type or Other revenues, are funds generated from fees, fines, assessments, or reimbursements that are designated for use by the District agency that collects the revenues to cover the cost of performing the function. The designation of the revenue for the use of the collecting agency is what distinguishes this revenue from the general-purpose non-tax revenues. 6. Transfer from Lottery. This line reflects the portion of D.C. Lottery and Charitable Games Control Board revenue that is transferred to the District's General Fund. 7. Interfund Transfers. This line includes transfers from Enterprise Fund and other non-General Fund agencies. In Tables 2-1 and 2-2, this line represents transfers in to the Local Fund from various Enterprise Fund agencies. In this years Financial Plan all, of the transfers are reflected below the revenues subtotal. 8. Subtotal General Fund Revenues. This line reflects the sum of lines 1 through 7.

FY 2015 Proposed Budget and Financial Plan

Financial Plan

2-3

9. Bond Proceeds for Issuance Costs. This is the portion of the bond proceeds that will be used to cover the cost of issuing General Obligation (or Income Tax Revenue) bonds. The related expenditure is on line 26. 10. Funds set aside from prior year or Revenues set aside for subsequent years expenditures. This reflects the reservation of projected fund balance in a prior year that is budgeted for use in the following year. 11. Interfund transfers between Local and O-type Special Purpose funds. In Tables 22 and 24, this line shows the movement of funds between Local funds and O-type Funds within the General Fund. 12. Transfer from Federal and Private Resources. This line reflects the movement of Indirect Cost Recovery (IDCR) funds from Federal Grant Funds, designated by the grantor, into Local funds, to cover administrative costs. 13. Transfer from Enterprise Fund and Other Funds. In Table 2-1, this line shows transfer of funds from Enterprise and other Special Revenue Funds as itemized below and in Table 2-2. 13a. Transfer from Baseball Special Revenue Fund. In Table 2-2, this line shows the amount transferred from the Ballpark Special Revenue fund balance to the General Fund. 13b. Transfer from TIF/PILOT/Other. In Table 2-2, the amounts include transfers into the General Fund from other outside funds. 13c. . Transfer from Capital Fund Paygo. In Table 2-2, $6.6 million and $1.7 million of Capital Paygo fund are transferred to Local funds in FY 2013 and FY 2014, respectively. 14. Fund Balance Use. This represents unexpended funds that fell to the bottom line, or fund balance, in prior years, that the District is proposing to use in the current year. The General Fund Balance includes Local funds (including Dedicated Taxes) that finance transfers to other District funds, certain one-time expenditures, and Special Purpose Revenues that some agencies plan to spend from accumulated fund balances. 14a. Local Fund - Fund Balance Use. In Table 2-2, the FY 2014 Approved amount represents fund balance budgeted for use at the start of the year, while FY 2014 Revised includes amounts reserved in the fund balance from prior year Local funds that have been given, or are proposed to be given, FY 2014 spending authority. 14b-d. Dedicated Taxes - Fund Balance Use. In Table 2-3, these lines show planned fund balance use from the respective Dedicated Tax funds. 14e. Fund Balance Use. In Table 2-4, this line shows total amount of fund balance use certified by the Office of Revenue and Analysis in the relevant fiscal year for particular Special Purpose Revenue funds in agencies. 14f. Certified Resources not used. In Table 2-4, this line shows the total amount of certified resources not used by agencies in their particular funds and returned to their relevant fund balances. 15. Revenue Proposals. This line reflects proposed revenue changes that are detailed in the Revenue chapter of this volume. 16. Total General Fund Resources. This line shows the sum of the individual revenue and fund balance items presented in lines 8 through 15 above. 17. Line intentionally left blank.
Financial Plan FY 2015 Proposed Budget and Financial Plan

2-4

Expenditures (by Appropriation Title)

Lines 19-25. These lines reflect agency expenditures by appropriation title. 25. Financing and Other. This line includes Repayment of Debt, Short-Term Borrowings, Certificate of Participation, and other items in this appropriation title that are not specifically shown in lines 26 to 31. 26. Bond Issuance Costs. This line reflects the cost of issuing General Obligation (or Income Tax Revenue) bonds. The related funding source is on line 9. 27. Subtotal, Operating Expenditures. This line shows the sum of lines 19 through 26. 28. Paygo Capital. Table 2-2 reflects transfers of operating revenue to the capital budget through Pay-as-yougo (Paygo) financing. Table 2-4 reflects use of O-type Special Revenue funds to cover local transportation projects in this line. 29. Transfer to Trust Fund for Post-Employment Benefits. This line reflects a transfer to reduce the District's accumulated liability for health insurance costs for retirees. This liability must be recognized in the CAFR in accordance with the Governmental Accounting Standards Board (GASB) ruling on the treatment of such costs. 30. Repay Contingency Reserve Fund. This line in Tables 2-1 and 2-2 reflects the amount planned to replenish the Contingency Reserve Fund. 31. Transfer to Enterprise Funds. In Tables 2-3 and 2-4, this shows the transfer of General Funds to Enterprise and Other Funds as reflected in the following lines. 31a. Transfer to Convention Center (Enterprise Fund). This line in Table 2-3 reflects transfers of dedicated sales tax revenues to the Convention Center Enterprise Fund. 31b. Transfer to Highway Trust Fund (Enterprise Fund). This line in Table 2-3 reflects transfers of dedicated motor fuel tax to the Highway Trust Fund outside of the General Fund. 31c. Transfer to WMATA (Washington Metro Area Transit Authority). This line in Table 2-3 reflects transfers of parking sales and use tax revenues to WMATA to support the operations of the agency. 31d. Transfer to Highway Trust Fund. This line in Table 2-4 reflects transfers of rights-of-way revenue to the Highway Trust Fund. 32. Operating Impact of CIP . This line in Tables 2-1 and 2-2 reflects the estimated cost of operating and maintaining newly completed capital projects. See Volume 6 FY 2015 FY 2020 Capital Improvements Plan for details. 33. Total Expenditures and Transfers. This is the sum of lines 27 to 32. 34. Operating Margin before allocation to reserves. This line is the difference between lines 16 and 33 showing the surplus or deficit after subtracting total expenditures and transfers from total resources. 35. Reserved for subsequent years expenditures. This reflects the same amount as in line 10 of the following year.

FY 2015 Proposed Budget and Financial Plan

Financial Plan

2-5

36. Cash Flow Reserve Account. This Account was established by section 47-392.02(j-2) of the District of Columbia Official Code. The Fiscal Year 2011 Budget Request Act of 2010 authorizes 50 percent of the undesignated end-of-year fund balance to be deposited in this account. 37. Fiscal Stabilization Reserve Account. This Account was established by section 47-392.02(j-1) of the District of Columbia Official Code. The Fiscal Year 2011 Budget Request Act of 2010 authorizes 50 percent of the undesignated end-of-year fund balance to be deposited in this account. 38. Operating Margin, Budget Basis. This is the difference between Total General Fund Resources (line 16) and the total of Expenditures (line 33), reserved for subsequent years expenditures (line 35), the Cash Flow Reserve Account (line 36) and the Fiscal Stabilization Reserve Account (line 37). 39. Line intentionally left blank.

Composition of Cash Reserves

41. Emergency Cash Reserve Balance (2 percent). The District was required to establish an Emergency Reserve by the end of FY 2004, equal to 4 percent of the District's Local expenditures. The requirement was satisfied in FY 2002. In FY 2005, the requirement was changed to 2 percent, and the base for the calculation was also changed. 42. Contingency Cash Reserve Balance (4 percent). The District was required to establish a Contingency Reserve by the end of FY 2007, equal to 3 percent of the District's Local expenditures. The requirement was satisfied in FY 2002. In FY 2005, the requirement was changed to 4 percent, and the base for the calculation was also changed. 43. Total Cash Reserves, Emergency and Contingency. This line reflects the cash reserves available during a given fiscal year. 44. Line intentionally left blank.

Composition of Fund Balance

46. Beginning General Fund Balance. Shows the accumulated fund balance at the beginning of the fiscal year, which is identical to the end-of-year fund balance for the previous fiscal year. 47. Operating Margin before allocation to reserves. This is the same on line 34. 48. Projected GAAP Adjustments (Net). GAAP adjustments are year-end adjustments necessary to properly report the ending fund balance on an accounting basis by converting budgeted activity to resources earned and used in the current fiscal year. This includes items such as fund balance released from restrictions, current-year purchases used to build up ending inventory levels, and the current-year net consumption of inventories purchased in prior years. 49. Fund Balance Use. The amount of prior-year fund balance that is used in the current year must be subtracted when calculating the current year-end fund balance. 50. Ending General Fund Balance. This line shows the sum of the beginning fund balance, the operating margin before allocation to reserves, and GAAP and other adjustments (lines 46 through 49).

Financial Plan

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Table 2-1

FY 2015 - 2018 Proposed Budget and Financial Plan: GENERAL FUND

($ thousands) FY 2013 FY 2014 Actual Approved
1 2 3 4 5 6 7 8 9 11 Revenues Taxes Dedicated Taxes General Purpose Non-Tax Revenues Special Purpose (O-type) Revenues Transfer from Lottery Interfund transfer Subtotal, General Fund Revenues Bond Proceeds for Issuance Costs Interfund transfers to and from Local Fund 5,661,806 264,293 460,643 469,143 68,314 0 6,924,199 4,079 0 0 2,363 43,806 18,442 0 6,992,888 5,764,439 287,618 399,221 465,206 63,455 0 6,979,939 6,000 96,001 0 3,497 750 50,862 52,883 7,189,931 5,877,178 292,503 396,708 499,539 60,181 0 7,126,108 6,000 96,001 1,369 2,363 34,240 166,841 3,860 7,436,782 6,171,593 269,364 453,117 548,040 66,000 0 7,508,115 6,000 104,788 0 2,363 13,373 45,455 (23,113) 7,656,981 6,387,145 276,155 442,149 516,136 67,000 0 7,688,585 6,000 0 0 2,363 13,211 0 (4,725) 7,705,435 6,611,492 283,101 440,053 516,773 68,000 0 7,919,419 6,000 0 0 2,363 13,898 0 (4,922) 7,936,758 6,774,555 350,587 433,655 517,913 68,000 0 8,144,710 6,000 0 0 2,363 14,607 0 (1,611) 8,166,069

FY 2014 Revised

FY 2015 Proposed

FY 2016 FY 2017 Projected Projected

FY 2018 Projected

10 Funds set aside from prior year 12 Transfer from Federal and Private Resources 13 Transfer from Enterprise and Other Funds 14 Fund Balance Use 15 Revenue Proposals 16 Total General Fund Resources 17 18 Expenditures (by Appropriation Title) 19 Governmental Direction and Support 20 Economic Development and Regulation 21 Public Safety and Justice 22 Public Education System 23 Human Support Services 24 Public Works 25 Financing and Other 26 Bond Issuance Costs 27 Subtotal, Operating Expenditures 28 Paygo Capital 29 Transfer to Trust Fund for Post-Employment Benefits 30 Repay Contingency Reserve Fund 31 Transfer to Enterprise Funds 32 Operating Impact of CIP 33 Total Expenditures and Transfers 34 Operating Margin before allocation to reserves 35 Reserved for subsequent years' expenditures 36 Cash Flow Reserve Account 37 Fiscal Stabilization Reserve Account 38 Operating Margin, Budget Basis 39
(Continued on next page)

570,726 299,942 981,755 1,664,514 1,675,505 550,524 589,458 4,420 6,336,842 88,202 107,800 0 145,817 0 6,671,994 320,894 96,001 (50,936) 60,574 215,255

653,929 341,221 1,035,064 1,724,425 1,750,478 564,276 713,921 6,000 6,789,314 44,447 107,800 5,500 222,994 0 7,162,231 27,700 0 9,605 9,605 8,490

680,370 395,144 1,047,151 1,741,096 1,798,503 598,999 700,009 6,000 6,967,271 44,447 87,092 5,500 219,224 0 7,323,534 113,148 104,788 327 327 7,807

752,906 361,840 1,053,070 1,869,789 1,855,780 626,445 787,608 6,000 7,313,439 40,352 90,100 0 219,929 0 7,655,981 1,000 0 250 250 500

720,163 345,749 1,058,493 1,881,627 1,825,739 616,607 839,955 6,000 7,294,333 89,140 95,100 0 223,814 9,766 7,704,320 1,114 0 557 557 0

726,760 344,357 1,079,681 1,913,429 1,872,860 625,150 879,437 6,000 7,447,675 154,733 100,400 0 225,950 10,777 7,931,699 5,059 0 2,529 2,529 0

737,444 344,086 1,097,995 1,951,864 1,904,512 634,555 935,631 6,000 7,612,088 215,875 106,100 0 225,049 13,225 8,164,504 1,566 0 783 783 0

Financial Plan

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Table 2-1 (Continued)

FY 2015 - 2018 Proposed Budget and Financial Plan: GENERAL FUND

($ thousands) FY 2013 Actual
40 41 42 43 44 45 46 47 48 49 50 Composition of Cash Reserves Emergency Cash Reserve Balance (2%) Contingency Cash Reserve Balance (4%) Total Cash Reserves - Emergency and Contingency Composition of Fund Balance Beginning General Fund Balance Operating Margin before allocation to reserves Projected GAAP Adjustments (Net) Fund Balance Use (see lines 10 and 14 above) Ending General Fund Balance 112,056 227,434 339,490

FY 2014 Approved
112,346 224,211 336,557

FY 2014 Revised
115,883 231,767 347,650

FY 2015 Proposed
121,450 242,900 364,350

FY 2016 Projected
128,837 257,674 386,511

FY 2017 Projected
129,273 258,546 387,819

FY 2018 Projected
131,498 262,997 394,495

1,506,521 320,894 (60,044) (18,442) 1,748,929

1,748,929 27,700 (10,000) (146,863) 1,619,767

1,748,929 113,248 (10,000) (262,842) 1,589,336

1,592,492 1,000 (10,000) (150,243) 1,433,248

1,433,248 1,114 (10,000) 0 1,424,363

1,424,363 5,059 (10,000) 0 1,419,422

1,419,422 1,566 (10,000) 0 1,410,988

(Numbers may not add due to rounding)

FY 2015 Proposed Budget and Financial Plan

Financial Plan

2-9

Table 2-2

FY2015 - FY 2018 General Fund - Local Funds Component

($ thousands) FY 2013 Actual 1 Revenues 2 Taxes 4 6 7 8 9 10 11 12 General Purpose Non-Tax Revenues Transfer from Lottery Interfund transfer Subtotal, Local Fund Revenues 5,661,806 460,643 68,314 0 6,190,763 FY 2014 Approved 5,764,439 399,221 63,455 0 6,227,115 6,000 96,001 0 3,497 0 0 750 0 35,478 6,368,841 FY 2014 Revised 5,877,178 396,708 60,181 0 6,334,067 6,000 96,001 1,369 2,363 17,934 14,635 1,671 114,411 0 6,588,451 FY 2015 Proposed 6,171,593 453,117 66,000 0 6,690,710 6,000 104,788 0 2,363 0 13,373 0 0 (22,593) 6,794,641 FY 2016 Projected 6,387,145 442,149 67,000 0 6,896,294 6,000 0 0 2,363 0 13,211 0 0 (4,272) 6,913,596 FY 2017 Projected 6,611,492 440,053 68,000 0 7,119,545 6,000 0 0 2,363 0 13,898 0 0 (4,538) 7,137,268 FY 2018 Projected 6,774,555 433,655 68,000 0 7,276,210 6,000 0 0 2,363 0 14,607 0 0 59,474 7,358,654

Bond proceeds for Issuance Costs 4,079 Funds set aside from prior year 0 Interfund transfers from O-type Special Revenue fund 0 Transfer from Federal and Private Resources 2,363 16,797 20,377 6,632 0 0 6,241,010

13a Transfer from Baseball Special Revenue Fund 13b Transfer from TIF/PILOT/Other 13c Transfer from Capital Fund Paygo 14a Fund Balance Use 15 Revenue Proposals 16 17 18 19 20 21 22 23 24 25 26 Total Local Fund Resources Expenditures (by Appropriation Title) Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other Bond Issuance Costs (ZB0)

544,442 185,968 946,293 1,640,896 1,588,841 400,916 578,246 4,420 5,890,023

602,553 162,340 987,421 1,699,649 1,632,355 433,487 693,667 6,000 6,217,470

624,854 210,462 998,278 1,708,576 1,678,204 460,020 685,165 6,000 6,371,558

684,776 184,024 999,282 1,854,516 1,757,964 471,945 734,198 6,000 6,692,705

650,568 175,878 1,015,348 1,866,117 1,731,593 474,030 827,008 6,000 6,746,542

655,693 176,010 1,036,536 1,897,674 1,775,374 482,575 866,283 6,000 6,896,146

664,330 177,469 1,054,850 1,935,819 1,803,836 491,948 922,267 6,000 7,056,519

27 Subtotal, Operating Expenditures

(Continued on next page)

Financial Plan

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Table 2-2 (continued)

FY2015 - FY 2018 General Fund - Local Funds Component

($ thousands) FY 2013 Actual 48,439 FY 2014 Approved 18,860 107,800 5,500 0 6,349,630 19,211 0 9,605 9,605 0 FY 2014 Revised 18,860 87,092 5,500 0 6,483,010 105,442 104,788 327 327 0 FY 2015 Proposed 11,336 90,100 0 0 6,794,141 500 0 250 250 0 FY 2016 FY 2017 Projected Projected 61,074 124,885 95,100 0 9,766 6,912,482 1,114 0 557 557 0 100,400 0 10,777 7,132,209 5,059 0 2,529 2,529 0 FY 2018 Projected 181,245 106,100 0 13,225 7,357,089 1,565 0 783 783 0

28 Paygo Capital (PA0) 29 Transfer to Trust Fund for Post-Employment Benefits (RH0) 107,800 30 Repay Contingency Reserve Fund (SV0) 0

32 Operating Impact of CIP 0 33 Total Local Fund Expenditures and Transfers 6,046,261 34 Operating Margin before allocation to reserves 194,749 35 Reserved for subsequent years expenditures 96,001 36 Cash Flow Reserve Account (50,936) 37 Fiscal Stabilization Reserve Account 60,574 38 Operating Margin, Budget Basis 89,110
(Numbers may not add due to rounding)

FY 2015 Proposed Budget and Financial Plan

Financial Plan

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Table 2-3

FY 2015 - FY 2018 General Fund - Dedicated Taxes Component

($ thousands) FY 2013 FY 2014 Actual Approved
1 3a 3b 3c 3d 3e 3f 3g 3h 3i 3j 3k 3l 8

FY 2014 Revised

FY 2015 FY 2016 FY 2017 Proposed Projected Projected

FY 2018 Projected

Revenues
Deed Recordation and Deed Transfer to HPTF for debt service Healthcare Provider Tax transfer to Nursing Facility Quality of Care Fund General Sales Taxes, Insurance Premiums, and Carefirst Contribution transfers to Healthy DC Fund ICF-MR Assessment transfer to Stevie Sellows Fund Hospital Bed Tax & Provider Fee transfer to Hospital Fund General Sales Taxes transfer to WMATA - Parking Taxes General Sales Taxes transfer to Convention Center Motor Fuel Tax transfer to Highway Trust Fund General Sales Taxes transfer to ABRA General Sales Taxes transfer to Healthy Schools Fund Public Space Rental transfer to DDOT Enterprise Fund from advertising on bike sharing stations General Sales Taxes transfer to Arts Commission Subtotal, Dedicated Taxes 264,293 0 0 0 0 264,293 0 500 0 0 287,618 3,521 17 0 13,545 304,700 500 0 0 292,503 3,521 4,900 12,047 0 312,970 500 0 0 269,364 6,812 0 0 (4,266) 271,910 500 0 0 276,155 0 0 0 (4,266) 271,889 500 0 0 283,101 0 0 0 (4,266) 278,835 500 57,655 3,116 350,587 0 0 0 (65,037) 285,550 31,073 2,622 15,156 62,268 104,041 22,389 460 4,502 39,428 6,602 15,080 59,119 115,745 21,780 460 4,266 39,801 5,202 27,915 62,268 107,752 22,391 460 4,266 38,381 5,519 0 62,686 111,719 22,167 1,170 4,266 40,987 5,519 0 62,888 115,931 21,945 1,170 4,266 44,016 5,519 0 63,000 119,952 21,726 1,170 4,266 46,849 5,519 0 63,000 124,054 21,509 1,170 4,266 15,117 16,814 14,114 15,117 15,117 15,117 15,117 6,665 7,824 7,834 7,839 7,832 7,835 7,832

3m Cigarette transfer to Smoking Cessation Fund 14b Fund Balance Use: Healthy DC Fund 14c Fund Balance Use: Healthy Schools Fund 14d Fund Balance Use, WMATA (Parking Tax) 15 16 17 18 19 20 21 22 23 24 25 27 Expenditures (by Appropriation Title) Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other Subtotal, Operating Expenditures 0 460 0 3,625 64,500 54,430 6,665 129,680 Revenue Proposals Total Dedicated Taxes

0 1,170 0 4,266 86,307 0 7,824 99,567

0 1,170 0 9,166 86,307 0 7,824 104,466

0 1,170 0 0 65,829 0 7,839 74,838

0 1,170 0 0 61,623 500 7,832 71,125

0 1,170 0 0 64,652 500 7,835 74,157

0 1,170 0 0 67,485 500 7,832 76,987

(Continued on next page)

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Table 2-3 (Continued)

FY 2015 - FY 2018 General Fund - Dedicated Taxes Component

($ thousands) FY 2013 FY 2014 Actual Approved
31a Transfer to Convention Center 31b Transfer to Highway Trust Fund 31c Transfer to WMATA 33 38 Total Dedicated Taxes Expenditures and Transfers Operating Margin, Budget Basis 104,041 22,389 0 256,110 8,183 115,745 21,780 59,119 296,210 8,490

FY 2014 Revised
107,752 21,780 71,166 305,164 7,806

FY 2015 FY 2016 FY 2017 Proposed Projected Projected

111,719 22,167 62,686 271,410 500 115,931 21,945 62,888 271,889 0 119,952 21,726 63,000 278,835 0

FY 2018 Projected
124,054 21,509 63,000 285,550 0

(Numbers may not add due to rounding)

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Table 2-4

FY 2015 - FY 2018 General Fund - Special Purpose Revenue Component

($ thousands) FY 2013 FY 2014 Actual Approved 1
5 8 11 14e 14f 15 16 17 18 19 20 21 22 23 24 25 27 28 31e 33 38 Expenditures (by Appropriation Title) Governmental Direction and Support Economic Development and Regulation Public Safety and Justice Public Education System Human Support Services Public Works Financing and Other, excluding Paygo Capital and Transfer to Highway Trust Fund Subtotal, Operating Expenditures Paygo Capital Transfer to Highway Trust Fund Total Special Purpose Revenue Funds Component of General Funds Operating Margin, Budget Basis
(Numbers may not add due to rounding)

FY 2014 Revised
499,539 499,539 0 77,515 (45,553) 3,860 535,361

FY 2015 Proposed
548,040 548,040 0 42,882 (4,239) 3,746 590,430

FY 2016 FY 2017 Projected Projected

516,136 516,136 0 0 0 3,813 519,949 516,773 516,773 0 0 0 3,882 520,655

FY 2018 Projected
517,913 517,913 0 0 0 3,952 521,865

Revenues
Special Purpose (O-type) Revenues Subtotal, Special Purpose Revenue Funds Interfund transfers to and from Local Fund Fund Balance Use Certified Resources not used Revenue Proposals Total Special Purpose Revenue Funds 469,143 469,143 0 18,442 0 0 487,585 465,206 465,206 0 50,613 (3,289) 3,860 516,390

26,284 113,513 35,462 19,993 22,163 95,178 4,547 317,140 39,763 12,722 369,625 117,960

51,377 177,711 47,643 20,510 31,817 130,789 12,430 472,277 25,587 18,526 516,390 0

55,515 183,511 48,874 23,355 33,993 138,979 7,020 491,247 25,587 18,526 535,360 0

68,130 176,646 53,788 15,273 31,987 154,500 45,571 545,896 29,016 15,518 590,430 0

69,595 168,701 43,145 15,510 32,523 142,077 5,114 476,665 28,066 15,217 519,949 0

71,066 167,176 43,145 15,755 32,834 142,075 5,319 477,371 29,847 13,437 520,655 0

73,114 165,447 43,145 16,045 33,191 142,107 5,531 478,581 34,630 8,654 521,865 0

Federal and Private Resources Fund

Federal Grants are grants the District receives from federal agencies, including block grants, formula grants, certain entitlements, and competitive grants. Federal Payments are direct appropriations from the Congress to the District, usually to a particular District agency for a particular purpose. Federal Medicaid Payments are the federal share of the District's Medicaid costs. Generally, the federal government pays 70 percent of the cost of Medicaid while the District pays 30 percent, although the proportions differ in certain circumstances. Private Grants are grants the District receives from non-Federal sources. This category includes private donations.

Financial Plan

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Table 2-5 displays a summary financial plan for the Federal and Private Resources Fund. The line items are as follows: F1. Federal Grants. Federal grant awards received by District agencies. F2. Federal Payment/Contribution. Funding contributed by the federal government for specific projects. These funds are restricted in use by the federal government. F3. Private Grants. Revenues received from private grants. F4. Subtotal, Federal and Private Resources. This line is the sum of lines F1 through F3. F5. Fund Balance Use. In Table 2-5, this line shows $8.5 million of fund balance use in FY 2013 as certified in the Districts Comprehensive Annual Financial Report (CAFR), Exhibit 2-d. F6. Transfer to General Fund. This line represents funds used to pay for indirect costs, as shown on line 12 in Tables 2-1 and 2-2. F7. Total Federal and Private Resources. This is the sum of lines F4 through F6. F8. Line intentionally left blank. F9.F16. Expenditures by Appropriation Title. These items reflect agency expenditures by appropriation title. F17. Total Federal and Private Resources Fund Expenditures. F18. Operating Margin, Budget Basis. This line provides the difference between Total Federal and Private Resources and Total Federal and Private Expenditures F19. Line intentionally left blank. F20. - F24. Fund Balance Calculations.

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Table 2-5

FY 2015 - FY 2018 Federal and Private Resources Financial Plan

($ thousands) Revenues
F1 F2 F3 F4 F5 F6 F7 F8 F9 Expenditures (by Appropriation Title) 26,961 68,880 139,247 278,082 2,059,776 26,585 36,410 2,635,941 17,090 180,921 17,090 (19,320) (8,529) 170,162 28,845 96,426 112,708 327,169 2,341,521 30,544 23,800 2,961,013 0 170,162 0 0 0 170,162 35,018 105,155 122,570 359,465 2,402,941 41,617 36,270 3,103,036 0 170,162 0 0 0 170,162 28,221 107,665 132,217 324,546 2,484,145 28,987 14,900 3,120,681 0 170,162 0 0 0 170,162 29,031 110,367 135,260 330,975 2,628,465 29,759 14,900 3,278,757 0 170,162 0 0 0 170,162 29,866 113,143 138,378 337,570 2,781,846 30,553 14,900 3,446,256 0 170,162 0 0 0 170,162 30,755 116,159 141,809 344,774 2,945,606 31,410 14,900 3,625,413 0 170,162 0 0 0 170,162 F10 Governmental Direction and Support F11 Economic Development and Regulation F12 Public Safety and Justice F13 Public Education System F14 Human Support Services F15 Public Works F16 Financing and Other F17 Total Federal & Private Expenditures F18 Operating Margin, Budget Basis F19 F20 Beginning Federal & Private Fund Balance F21 Operating Margin, Budget Basis F22 Projected GAAP Adjustments (Net) F23 Fund Balance Use F24 Ending Federal & Private Fund Balance
(Numbers may not add due to rounding)

FY 2013 FY 2013 Actual Approved

2,572,739 67,391 6,735 2,646,865 8,529 (2,363) 2,653,031 2,864,174 93,475 6,862 2,964,511 0 (3,497) 2,961,014

FY 2014 Revised
2,990,490 104,895 10,014 3,105,399 0 (2,363) 3,103,036

FY 2015 Proposed
3,037,115 83,800 2,129 3,123,044 0 (2,363) 3,120,681

FY 2016 FY 2017 Projected Projected

3,195,138 83,800 2,182 3,281,120 0 (2,363) 3,278,757 3,362,582 83,800 2,237 3,448,619 0 (2,363) 3,446,256

FY 2018 Projected
3,541,679 83,800 2,297 3,627,776 0 (2,363) 3,625,413

Federal Grants Federal Payment/Contribution Private Grants Subtotal, Federal & Private Resources Fund Balance Use Transfer to General Fund Total Federal & Private Resources

Financial Plan

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General Fund
A fund is a fiscal and accounting entity with a self-balancing set of accounts that the District uses to keep track of specific sources of funding and spending for a particular purpose. An appropriated fund is a collection of appropriated revenues and expenditures set up by congressional authority. The General Fund, referenced above, is the principal operating fund of the District, which is used to account for all financial resources except those required to be accounted for in another fund. The General Fund consists of three appropriated funds, Local, Dedicated Taxes and Special Purpose Revenue (O-type or Other) funds. The Local fund is funded by tax and non-tax revenues that are not earmarked for a particular purpose and are allocated to fund District programs during the annual budget process. The Dedicated Tax fund is funded by tax revenues dedicated by law to a particular agency for a particular purpose. The Special Purpose Revenue fund is used to account for proceeds for specific revenue sources (other than expendable trusts, special assessments or major capital projects) that are legally restricted to expenditures for specified purposes. An Intra-District Fund is an accounting mechanism set up to track payments for services provided by one District agency to another District agency, similar to an internal service fund. Intra-District budgets represent agreements between two agencies whereby one agency purchases services from the other. The buying agency spends its own budget (Local, Special Purpose Revenue, Federal, or Private). The selling agency receives this expenditure as intra-District revenue, establishes Intra-District budget authority, and spends against that authority to provide the service.

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Financial Plan

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Revenue

TOTAL GENERAL FUND REVENUE - FISCAL YEAR 2015

NET TAX REVENUE 82.2%
Deed and Estate 4.3% Gross Receipts 3.4% Income 30.3%
Dedicated 3.6% Special Purpose 7.3% Lottery 0.9% NonTax 6.0%

Selective Sales 1.2% Sales and Use 13.4% Property 29.7%

This chapter presents the revenue outlook for the District of Columbias General Fund for FY 2014 to FY 2018. The chapter is divided into five broad sections: Economic Outlook: Underlying condition of the Districts economy with analysis of key variables that drive the revenue estimate Baseline Revenues: Local, dedicated and special purpose revenues before proposals that affect revenues Policy Proposals: Summary of all proposals that have not been incorporated in the baseline revenues Detailed Tables: Additional tables showing dedicated taxes, non-tax revenue, special purpose revenue and current tax rates. Tax Expenditures: Estimates of the revenue foregone due to tax expenditures. Revenue is derived from both tax and non-tax sources. Non-tax sources consist of fees, fines, assessments, and reimbursements, while tax sources are levies on broad measures of citizens ability to pay (e.g., income, consumption, wealth). Some tax revenues are dedicated to special uses and are not available for general budgeting; these are called dedicated taxes. Similarly, some non-tax sources are dedicated to the agency that collects the revenues and are known as special purpose revenues.
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Summary
The FY 2014 baseline estimate of $6.33 billion in total Local fund revenue, which excludes dedicated taxes and special purpose revenue, is $131.0 million (2.1%) greater than FY 2013 revenue. (See Table 3-1.) The $6.69 billion estimate for FY 2015 is an increase of $356.6 million (5.6%) from FY 2014. Including dedicated and special purpose revenues and policy initiatives, total FY 2014 general fund revenue in the financial plan is $7.13 billion, $292.9 million more than in FY 2013 and $7.49 billion in FY 2015, $360 million more than FY 2014. Various policy initiatives decrease general fund revenue in FY 2015 by $23.1 million. The policy initiatives are summarized in Table 3-12 and are discussed in the context of the specific revenue item for each proposal.

Table 3-1

General Fund Revenues, FY 2013-2018

(Dollars in Thousands)
Type of Revenue
Local Fund - Baseline Level change % Change Annual Taxes General Purpose Non-Tax Revenues Transfer from Lottery Dedicated/Special Purpose - Baseline Level Change % Change Annual Dedicated Taxes Special Purpose (O-Type) Revenues Total Revenue - Baseline Level Change % Change Annual Revenue Policy Proposals Total Revenue with Proposals Level Change % Change Annual Addendum: DedicatedTaxRevenuetoEnterpriseFunds 167,904 6,832,085 159,914 469,143 6,832,085 5,668,664 466,050 68,314 629,057

FY 2013 Actual
6,203,028

FY 2014 Revised
6,334,067 131,039 2.1% 5,877,178 396,708 60,181 790,941 161,885 25.7% 292,503 498,439 7,125,008 292,924 4.3% 7,125,008 292,924 4.3% 165,441

FY 2015 Original
6,690,710 356,643 5.6% 6,171,593 453,117 66,000 817,405 26,463 3.3% 269,364 548,040 7,508,115 383,106 5.4% (23,113) 7,485,002 359,993 5.1% 172,692

FY 2016 Projected
6,896,294 205,584 3.1% 6,387,145 442,149 67,000 792,291 -25,113 -3.1% 276,155 516,136 7,688,585 180,471 2.4% (4,725) 7,683,860 198,859 2.7% 173,895

FY 2017 Projected
7,119,545 223,251 3.2% 6,611,492 440,053 68,000 799,874 7,583 1.0% 283,101 516,773 7,919,419 230,834 3.0% (4,922) 7,914,497 230,637 3.0% 177,392

FY 2018 Projected
7,276,210 156,665 2.2% 6,774,555 433,655 68,000 868,500 68,626 8.6% 350,587 517,913 8,144,710 225,291 2.8% (1,612) 8,143,099 228,601 2.9% 192,814

Revenue

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The Economic Outlook

Against a background of a steadily improving national economy, this forecast assumes that the Districts economy will also continue to grow, adding both jobs and people over the period of the financial plan. Some significant measures to reduce federal spending are, however, expected to be in effect during the period of the financial plan, with the severity of their impact diminishing over time. Over the past year, employment located in D.C. has slowed, and commercial office vacancies have risen slightly while rents have weakened. Employment prospects are expected to improve in FY 2015 and beyond as growth in the private sector strengthens. Population growth has been a major factor in increasing the Districts income and sales tax bases, and is also a major driving force behind rising home values. In the last five years (2008 to 2013) the Districts population has grown by 62,213 (11.4%), an increase that has averaged more than 1,000 net new residents per month over this time. Natural increase (births minus deaths) now accounts for about one third of the population gain. Federal Spending and Sequestration or Other Austerity Measures Approximately 25 percent of employed D.C. residents work for the federal government. Federal civilian employment accounts for 27 percent of all jobs located in the District of Columbia and 32 percent of the wages and salaries that are generated in the city. Federal contracting also accounts for additional jobs and income. Because the federal government is such a dominant presence in the Districts economy, trends in federal spending have a major impact on the District of Columbias economy and revenues. Since the last revenue estimate, Congress has enacted legislation resolving certain short-term federal budget and fiscal matters: The Bipartisan Budget Act of 2013 set limits for FY 2014 and FY 2015 for defense and non-defense discretionary federal spending; the Consolidated Appropriations Act of 2014 appropriated funds for the balance of the fiscal year; and the debt limit has been raised until March 2015. Sufficient detail is not yet available concerning all the ramifications of these laws for the District of Columbia, but it is likely to be of benefit in two waysfirst, relaxation of some of the most stringent federal spending restrictions, and second, reduction in fiscal policy uncertainty that may have contributed to the economic slowdown in the District. Still, federal austerity remains a continuing factor affecting the Districts economy. While more federal spending has been approved for FY 2014 (a 2.9% increase in domestic discretionary spending over the FY 2013 level) there is almost no additional growth for FY 2015 and FY 2016. Domestic discretionary spending in FY 2016 will be less than it was in FY 2012.

National Economy
The fundamentals underlying the national economy continue to improve at a steady pace. National forecasts expect growth in FY 2014 and FY 2015 to exceed that of FY 2013. Since the official end of the U.S. recession in June 2009, real GDP has increased in 17 of the past 18 quarters. For the entire 2013 fiscal year the growth rate averaged 1.7 percent, although the last two quarters, due especially to inventory replenishment, were stronger than the overall FY 2013 average growth rate. U.S. employment added 2.3 million jobs (1.7%) from December 2012 to December 2013, but was still about one million (0.7%) below the start of the recession that began in December 2007. Currently, all growth in national employment is in the private sector. The U.S. unemployment rate (seasonally adjusted) fell to 6.7 percent in December 2013. One year earlier the rate was 7.9 percent. This is the lowest rate in five years. U.S. Personal Income in the December 2013 quarter was 2.0 percent above a year ago. The Standard & Poors 500 stock market index in December 2013 was 7.2 percent above its level three months ago, and 27.1 percent more than a year ago. In the three-month period ending December 2013, wage and salary jobs in the Washington metropolitan area grew by 24,233 (0.8%) compared to a year earlier. All of the net increase was in the private sector. The rate of growth of metropolitan area employment has been below the U.S. average for most of the last two years.
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 The metropolitan area unemployment rate was 4.6 percent in December (not seasonally adjusted), down from 5.3 percent a year earlier. In January 2014, the consensus of fifty economists contributing to the Blue Chip Economic Indicators continued to forecast slow, steady growth in real GDP . Growth in real GDP in FY 2014 is expected to be 2.6 percent (up from 1.7 percent in FY 2013), and nominal growth is 4.1 percent. For FY 2015, the real and nominal growth rates are expected to rise to 2.9 percent and 4.8 percent, respectively. Two economic forecasting services, IHS Global Insight and Moodys Economy.com, anticipate that the annual growth rate in real GDP in FY 2015 will be 3.0 percent and 3.7 percent, respectively.

The District of Columbia Economy

Highlights of recent trends in the D.C. economy include slowing job growth, increases in population and a strong housing market. In the three months ending December 2013, there were 133 fewer wage and salary jobs located in the District than a year earlier. Of particular note, there were 6,567 fewer federal government jobs in December than there were a year earlier. Private sector growth continues-- it was 5,633 (1.1%) higher in December over a year ago--but it has slowed over the past year to the point where it recently became unable to offset the public sector decline. Seasonally adjusted employment in December was about the same as it was in June. Based on the current Bureau Labor Statistic data, District resident employment in the three months ending December 2013 was 1,988 (0.6%) less than a year earlier. This downturn in reported resident employment seems somewhat at odds with current population growth and the falling unemployment rate. The December unemployment rate fell to 8.1 percent (seasonally adjusted rate), a decrease from 8.4 percent a year ago, and is the lowest rate in 5 years. Wages earned in the District of Columbia grew 2.2 percent in the September 2013 quarter compared to the same quarter a year ago. D.C. personal income was 3.2 percent higher. As D.C.s population has grown a greater share of income earned in the District is retained here. Home sales and prices generally continue to show significant gains, with some weakening evident at the end of the year. Single family sales for the three-month period ending December 2013 were up 9.8 percent from a year ago and there was a 2.2 percent decrease in the average selling price. Condominium sales were up 11.5 percent and the average price was 6.0 percent higher. The value of settled contracts for home sales for the three-month period ending December was 11.2 percent more than a year ago. Occupied commercial office space in December was up by 1.7 percent from a year ago, and the vacancy rate rose slightly over the past year to 9.3 percent from 9.2 percent. Effective rents continued to edge downward over the past year. Hotel room-days sold for the three months ending December 2013 were 2.0 percent above the prior year, and hotel room revenues were up by 5.6 percent.

Economic Forecast for D.C.

The economic forecasting services IHS Global Insight and Moodys Economy.com have somewhat different views of the near-term outlook for employment, population and income in the District of Columbia, but they both assume that growth rates of employment and Personal Income will be higher in FY 2015 than in either FY 2013 or FY 2014. They also agree that (1) the federal sector will play a smaller role in the economy, with employment continuing to shrink over the period, (2) professional and business services and the hospitality sector will be the largest sources of job growth, (3) employment growth in the education and health sector will be much slower in FY 2014 and FY 2015 than it was in FY 2013 and in each of the seven years going back to FY 2006, (4) the stock market will grow much more slowly over the next several years, and (5) the annual increase in population will begin to slow down.

Revenue

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Advisory Groups In January and early February we sought advice from three advisory groups that meet at least once a year to provide insights into current developments and expectations for the next several years. The Business Advisory Group discussed leading business sectors in the District and the connections between D.C.s economy and the larger regional and national economies. The Real Estate Advisory Group discussed both commercial and residential real estate markets. The Revenue Advisory Group discussed economic trends, federal fiscal policy and revenue trends with representatives from the Congressional Budget Office, officials from surrounding states and local jurisdictions and others familiar with national trends and revenue estimation issues. The information received at these meetings is a critical factor impacting our revenue estimates. Highlights from the discussions include: Changes occurring in the Districts economy favor the city becoming more of a place to live than a place to work with D.C. residents gaining jobs in the District as well as in the suburbs. The federal sector remains the major underpinning of the Districts economy, but will no longer be a source of support for significant growth. A challenge for the District of Columbia is to continue to attract and retain professional and similar higher-wage employment; success depends not on federal government spending but on competing successfully in regional, national and even global markets. Overall demand for office space will remain fairly weak by historical standards due to federal lease cutbacks, limited growth in office-using jobs and tenants seeking fewer square feet per employee. Office demand outside of downtown is particularly uncertain. Premier real estate in the District of Columbia remains attractive to foreign investors. Population will continue to grow with natural increase (more births) now contributing to this phenomenon. New apartment construction is keeping up with demand, but condominium supply will be constrained for several years. The District is continuing to attract a growing variety of retail businesses. An expected rise in interest rates over the next couple of years is likely to slow down the volume (if not the prices) of housing sales. It is likely that cap rates associated with commercial real estate transactions are unlikely to go down much more than they are now. Economic Assumptions for the Revenue Estimate Based on the expectation of an improving national economy, on federal spending constraints, on forecasts from IHS Global Insight and Moodys economy.com, and on comments from the Advisory Groups, the economic assumptions for the February revenue estimate include: D.C.s Gross Domestic Product. Growth rates in D.C. gross domestic product (GDP-DC), a measure of economic activity in D.C., in FY 2014 and FY 2015, respectively, are projected to be 2.3 percent and 4.7 percent. Real GDP-DC, adjusted for inflation, is expected to grow 0.5 percent in FY 2014 and 2.7 percent in FY 2015. D.C.s Personal Income. The growth rate in Personal Income, which is mostly wages, salaries, and benefits, but which also includes investment income and transfer payments, is expected to be 3.7 percent in FY 2014, and 4.7 percent in FY 2015. Increases in the number of persons and households residing in D.C. contribute to the Districts higher personal income levels. Jobs located in D.C. The number of jobs in the District in FY 2014 is expected to show a net increase of 3,400 (0.5%) and 7,500 (1.0%) in FY 2015.

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Revenue

3-5

 Resident employment. In FY 2014, the D.C. labor force is expected to increase by 1,800 (0.5%) and rise by 3,800 (1.0%) in FY 2015. Resident employment is expected to rise by 3,400 (1.0%) in FY 2014. For FY 2015, it is forecast to rise by 4,700 (1.4%) as the unemployment rate falls to 7.4 percent in that year. Home sales and prices. The number of housing sales (the combined total of single family and condominium units) is projected to rise by 9.0 percent in FY 2014, with prices increasing by 8.0 percent. Sales then decrease by 1.1 percent in FY 2015, with a 5.7 percent rise in average prices. Inflation. The Financial Plan assumes that the D.C. Consumer Price Index will rise 1.9 percent in FY 2014 and 2.2 percent in FY 2015. The rate in FY 2013 was 1.5 percent. Households and population. The Financial Plan assumes estimated households in FY 2014 of 286,000, up 4,000 (1.4%) from FY 2013, and 289,200 in FY 2015 (an increase of another 3,200 or 1.1%). Population rises by 11,900 in FY 2014 to 655,200; in FY 2015 it reaches 665,300. Looking further ahead to FY 2016 to FY 2018, the expectation for the Budget and Financial Plan is that this will be a period of moderate economic expansion, both nationally and in the District of Columbia, with growth in D.C. continuing to be moderated by restraints in federal expenditures. By FY 2016 through FY 2018 growth in nominal GDP-DC is expected to average about 4.6% per year and personal income will also increase at about that rate; close to 7,200 additional jobs will be added each year. Inflation is expected to rise to 2.4 percent per year, and interest rates also rise (to a 4.6% rate for 10-year Treasury securities in 2018). The stock market is expected to grow at a steady, moderate pace (a gain of about 8.5% over the 3-year period). In the years 2016 through 2018, 8,157 new housing starts are anticipated, and an additional 6,800 households are expected. In this period the number of housing sales is expected to decline slightly, while average prices rise at a rate a little more than the rise in Personal Income.

Revenue

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Table 3-2

Estimated Key Variables for the D.C. Economy for the Forecast Period, FY 2012 FY 2018
FY 2012 Actual
Gross State Product (nominal, billions of $) Personal Income (billions of $) Wages and Salaries of D.C. Residents (billions of $) Population (thousands) Households (thousands) At-Place Employment (thousands) Civilian Labor Force (thousands) Resident Employment (thousands) Unemployment Rate (%) Housing Starts Housing Stock (thousands) Sale of Housing Units Average Housing Price (thousands of $) Washington Area CPI (% change from prior year) Interest Rate on 10-year Treasury Notes (%) Change in S&P 500 Index of Common Stock (%)* 109.28 2.6% 46.87 3.5% 24.3 3.6% 630.0 2.2% 277.3 1.8% 730.0 0.9% 356.6 2.7% 323.5 3.7% 9.3 3,471 302.7 1.4% 6,347 1.2% 630.1 4.8% 1.9 1.9 15.7%

FY 2013 Actual
111.13 1.7% 48.12 2.7% 25.1 3.0% 643.3 2.1% 282.0 1.7% 733.6 0.5% 370.0 3.8% 338.3 4.6% 8.6 3,563 308.6 1.9% 7,466 17.6% 712.8 13.1% 1.5 2.1 24.7%

FY 2014 Estimate
113.64 2.3% 49.90 3.7% 25.7 2.7% 655.2 1.8% 286.0 1.4% 737.0 0.5% 371.8 0.5% 341.7 1.0% 8.1 2,479 312.8 1.4% 8,140 9.0% 769.8 8.0% 1.9 3.0 2.4%

FY 2015 Estimate
119.00 4.7% 52.24 4.7% 26.9 4.3% 665.3 1.5% 289.2 1.1% 744.5 1.0% 375.6 1.0% 346.4 1.4% 7.4 2,741 316.1 1.1% 8,050 -1.1% 813.6 5.7% 2.2 3.6 3.0%

FY 2016 Estimate
124.43 4.6% 54.73 4.8% 28.0 4.4% 674.0 1.3% 292.3 1.1% 752.8 1.1% 379.4 1.0% 351.4 1.5% 7.3 2,746 319.5 1.1% 7,647 -5.0% 860.5 5.8% 2.2 4.3 2.5%

FY 2017 Estimate
130.35 4.8% 57.17 4.5% 29.2 4.3% 681.5 1.1% 294.5 0.8% 760.5 1.0% 382.0 0.7% 355.5 1.2% 7.0 2,687 322.7 1.0% 7,418 -3.0% 907.6 5.5% 2.2 4.7 2.7%

FY 2018 Estimate
136.27 4.5% 59.70 4.4% 30.4 4.1% 687.7 0.9% 296.0 0.5% 766.2 0.8% 383.6 0.4% 357.9 0.7% 6.6 2,724 326.3 1.1% 7,344 -1.0% 965.3 6.4% 2.4 4.6 3.1%

* Change in S&P 500 Index of Common Stock is the change from the 4th quarter to the 4th quarter on a calendar year (rather than fiscal year) basis. (For example, the value in FY 2013 is the percent change from CY 2012.4 to CY 2013.4) Note: Estimated by the D.C. Office of Revenue Analysis based on forecasts of the D.C. and national economies prepared by IHS Global Insight (January 2014) and Moody's Economy.com (January 2014); forecasts of the national economy prepared by the Congressional Budget Office (February 2014) and Blue Chip Economic Indicators (January 2014); BLS labor market information from December 2013; the Census Bureau estimates of the D.C. population (2013); Bureau of Economic Analysis estimates of D.C. Personal Income (September 2013); Metropolitan Regional Information System (MRIS) D.C. home sales data (December 2013), accessed in part through the Greater Capital Area Association of Realtors (GCAAR); Delta Associates information on commercial office buildings and residential property in D.C. (December 2013); and Reis information on apartment buildings in D.C. (September 2013).

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Risks
There are a number of risks to this forecast, on both the up side and the down side. On the downside, events in the national or international arenas that could affect D.C. revenues include a slowing down or reversal of national economic growth, drop in the stock market or other financial market problems and national security concerns. The District always remains vulnerable to things like disruptions to oil supplies and other impacts arising from uncertainties in the Middle East or Central Asia. Some of the downside risks are more local to the District of Columbia: The estimates for personal income taxes in 2014 are based on preliminary data and will only become more certain after Aprils filing deadline. Property assessment appeals could be higher than anticipated given that assessments are forecast to grow at a strong rate. Inclement weather has also introduced some uncertainty in the first quarter revenues collections data. Traffic fines continue to be impacted by implementation delays which are difficult to forecast. As noted earlier, perhaps the major downside risk is that the District may be more adversely affected by cutbacks in federal spending and the federal presence in the District than what has already been incorporated in this revenue estimate. On the upside, risks that could result in revenues that are higher than forecast include: Higher personal income growth than our baseline consensus forecast due to stronger overall economic growth. Higher assessed property values due to new construction coming on the assessment rolls and/or lower capitalization rates. Higher revenues due to audits, settlements and other one-time adjustments that are not reflected in the revenue estimates. The forecast does not incorporate an estimated $60 million settlement with online travel companies as the timing of any payments remains uncertain. According to the U.S. Census Bureau, D.C.s population grew to 632,323 in July 2012, an increase of 13,303 (2.2%) from the prior year. Over the past five years the District has gained 57,919 (10.1%) additional residents. Growing interest on the part of individuals and employers in locating in D.C. could result in an economy stronger than assumed in this revenue forecast.

REVENUES General Fund

The General fund, used to finance government operations, is composed of three funds: Local, Dedicated, and Special Purpose. Table 3-3 reports estimated Local fund revenue by major revenue source for the period FY 2014 to FY 2018, along with actual FY 2013 revenues. Tables 3-13 and 3-14, at the end of this chapter, provide information on year-to-year percentage and absolute changes for the major revenue sources. The Local fund includes both tax revenue and non-tax revenue. The following section highlights the components and discusses the transfers from the Local fund to Dedicated funds. Special Purpose funds are discussed at the end.

Revenue

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Table 3-3

General Fund, Local Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands)
Revenue Source
Real Property Transfer to TIF/Pilot Real Property (net) Personal Property Public Space Rental Transfer to DDOT Enterprise Fund Public Space Rental (net) Total Property (net) General Sales Transfer to Convention Center Fund Transfer to TIF Transfer to Arts and Humanities Enterprise Fund Transfer to Ballpark Revenue Fund Transfer to Healthy D.C. and Health Care Expansion Fund Transfer to WMATA Subsidy (parking tax) Transfer to Healthy Schools Fund Transfer to ABRA Program General Sales (net) Alcohol Cigarette Transfer to Smoking Cessation Fund Cigarette (net) Motor Vehicle Motor Fuel Tax Transfer to Highway Trust Fund Total Sales (net) Individual Income Corporate Franchise Unincorporated Business Franchise Total Income Public Utility Transfer to Ballpark Revenue Fund Public Utility (net) Toll Telecommunications Transfer to Ballpark Revenue Fund Toll Telecommunications (net)
(Continued on next page)

FY 2013 Actual
1,914,840 (27,986) 1,886,854 54,878 33,370 33,370 1,975,102 1,137,892 (104,108) (37,506) (15,408) (62,268) (4,502) (460) 913,640 5,945 33,991 33,991 46,584 22,391 (22,391) 1,000,160 1,640,899 298,983 154,297 2,094,179 142,452 (8,653) 133,799 56,761 (2,233) 54,528

FY 2014 Estimate
2,014,176 (43,209) 1,970,967 56,410 34,512 (500) 34,012 2,061,389 1,189,618 (107,752) (34,950) (13,000) (106) (62,268) (4,266) (460) 966,816 6,153 33,400 33,400 47,705 22,391 (22,391) 1,054,074 1,721,218 315,760 159,092 2,196,070 147,677 (9,034) 138,643 59,295 (2,278) 57,017

FY 2015 Estimate
2,178,478 (43,131) 2,135,347 56,974 34,339 (500) 33,839 2,226,160 1,237,076 (111,719) (38,211) (13,398) (214) (62,686) (4,266) (1,170) 1,005,412 6,381 32,832 32,832 48,898 22,167 (22,167) 1,093,523 1,780,192 326,037 168,761 2,274,990 151,018 (9,161) 141,857 60,132 (2,310) 57,822

FY 2016 FY 2017 Projected Projected

2,257,595 (44,098) 2,213,497 57,544 34,339 (500) 33,839 2,304,880 1,282,117 (115,931) (35,722) (13,844) (428) (62,888) (4,266) (1,170) 1,047,868 6,621 32,266 32,266 50,365 21,945 (21,945) 1,137,120 1,843,835 334,459 174,232 2,352,526 156,233 (9,479) 146,754 62,219 (2,390) 59,829 2,334,390 (38,493) 2,295,897 58,119 34,339 (500) 33,839 2,387,855 1,326,068 (119,952) (40,393) (14,330) (854) (63,000) (4,266) (1,170) 1,082,103 6,851 31,710 31,710 52,127 21,726 (21,726) 1,172,791 1,915,117 346,627 180,571 2,442,315 161,631 (9,808) 151,823 64,379 (2,473) 61,906

FY 2018 Projected
2,414,757 (49,075) 2,365,682 58,700 34,339 (500) 33,839 2,458,221 1,375,895 (124,054) (42,361) (57,655) (14,330) (854) (63,000) (4,266) (1,170) 1,068,205 7,085 31,164 (3,116) 28,048 53,952 21,509 (21,509) 1,157,290 1,991,157 352,609 188,551 2,532,317 166,952 (10,133) 156,819 66,509 (2,555) 63,954

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Table 3-3 (continued)

General Fund, Local Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands)
Revenue Source
Insurance Premiums Transfer to Healthy D.C. and Health Care Expansion Fund Insurance Premiums (net) Healthcare Provider Tax Transfer to Nursing Facility Quality of Care Fund Ballpark Fee Transfer to Ballpark Revenue Fund Hospital Bed Tax and Hospital Provider Fee ICF-IDD Assessment Transfer to Stevie Sellows Quality Improvement Fund Care First Contribution Transfer to Healthy DC and Health Care Expansion Fund Total Gross Receipts (net) Estate Deed Recordation Transfer to HPTF Deed Recordation (net) Deed Transfer Transfer to HPTF Deed Transfer (net) Co-op Recordation Economic Interests Total Other Taxes (net) TOTAL TAXES NET OF DEDICATED TAXES Licenses and Permits Fines and Forfeits Charges for Services Miscellaneous TOTAL NON-TAX Lottery TOTAL LOCAL FUND REVENUE NET OF DEDICATED TAXES

FY 2013 Actual
77,549 (25,629) 51,920 15,117 (15,117) 29,234 (29,234) 15,156 2,622 (2,622) 5,000 (5,000) 240,247 39,700 208,568 (30,616) 177,952 152,889 (22,933) 129,956 5,553 5,815 358,976 5,668,664 78,857 145,509 75,416 166,268 466,050 68,314 6,203,028

FY 2014 Estimate
87,353 (34,695) 52,658 14,114 (14,114) 25,251 (25,251) 27,915 (27,915) 5,202 (5,202) 5,000 (5,000) 248,318 39,700 178,571 (26,636) 151,935 126,113 (18,917) 107,196 5,496 13,000 317,327 5,877,178 73,434 174,958 64,909 83,407 396,708 60,181 6,334,067

FY 2015 Estimate
91,880 (38,167) 53,713 15,117 (15,117) 26,059 (26,059) 5,519 (5,519) 253,392 39,700 189,824 (28,474) 161,350 131,914 (19,787) 112,127 5,551 4,800 323,528 6,171,593 74,156 226,348 68,774 83,839 453,117 66,000 6,690,710

FY 2016 FY 2017 Projected Projected

93,181 (40,559) 52,622 15,117 (15,117) 26,125 (26,125) 5,519 (5,519) 259,205 39,700 197,796 (29,669) 168,127 136,003 (20,400) 115,603 5,607 4,377 333,414 6,387,145 74,912 215,709 66,648 84,880 442,149 67,000 6,896,294 90,802 (43,162) 47,640 15,117 (15,117) 27,248 (27,248) 5,519 (5,519) 261,369 39,700 207,488 (31,123) 176,365 142,395 (21,359) 121,036 5,663 4,398 347,162 6,611,492 75,707 205,626 70,031 88,689 440,053 68,000 7,119,545

FY 2018 Projected
93,926 (45,995) 47,931 15,117 (15,117) 27,793 (27,793) 5,519 (5,519) 268,704 39,700 215,995 (32,399) 183,596 146,667 (22,000) 124,667 5,663 4,398 358,024 6,774,555 76,542 200,875 70,031 86,207 433,655 68,000 7,276,210

Transfer to Hospital Fund and Hospital Provider Fee Fund (15,156)

Revenue

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LOCAL FUND Property Taxes

Table 3-4

Property Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
Real Property Transfer to TIF/Pilot Real Property (net) Personal Property Public Space Rental Transfer to DDOT Enterprise Fund Public Space Rental (net) Total Property Taxes (net) Policy Proposals

FY 2013 Actual
1,914,840 (27,986) 1,886,854 54,878 33,370 33,370 1,975,102 -

FY 2014 Estimate
2,014,176 (43,209) 1,970,967 56,410 34,512 (500) 34,012 2,061,389 -

FY 2015 FY 2016 FY 2017 FY 2018 Estimate Projected Projected Projected

2,178,478 (43,131) 2,135,347 56,974 34,339 (500) 33,839 2,226,160 (7,283) 2,257,595 (44,098) 2,213,497 57,544 34,339 (500) 33,839 2,304,880 (6,726) 2,334,390 (38,493) 2,295,897 58,119 34,339 (500) 33,839 2,387,855 (6,893) 2,414,757 (49,075) 2,365,682 58,700 34,339 (500) 33,839 2,458,221 (7,604)

Real-Property Tax
In FY 2013, $1.915 billion was collected before dedicated distributions; a 5.1 percent increase from FY 2012. The increase in collections was driven primarily by a 7.2 percent increase in the growth rate of commercial property (Class 2) collections compared to 2012 collections. Class 2 collections account for approximately 67 percent of total real property tax collections. Total residential (Class 1) collections grew by a more moderate 2.1 percent. Class 1 tax collections account for approximately 31 percent of total real property tax collections. The growth rate in tax collections for Class 1 in FY 2013 outpaced growth in assessed values which increased by a moderate 0.9 percent, reflecting the lingering effects of the national housing collapse and recession. The assessment cap policy for homestead properties caused the tax liability for a significant number of homesteads to increase 10 percent annually, even though the respective home values did not grow as much. Residential Property. The national housing crisis and recession caused total residential property values to fall from $88.0 billion in FY 2009 to $83.3 billion in FY 2011, a 5.3 percent decline. Housing prices began to stabilize in FY 2012 and FY 2013 and have more recently begun to rebound at a strong pace. This is expected to result in an uptick in Class 1 tax collections, which are forecast to experience robust growth of 5.2 percent annually from FY 2014 to FY 2018. Commercial Property. Class 2 assessment values for FY 2013 increased to $71.8 billion, a 6.9 percent increase over the previous year and surpassing the previous peak level of $69.0 billion in 2009. Class 2 assessments are expected to continue to grow at a strong pace in the near term averaging growth of more than 7 percent annually in FY 2014 and FY 2015. Longer term the commercial market is expected to face some headwinds as the federal government is under increasing pressure to reduce leased space in commercial office buildings in the District of Columbia. In addition many other occupants of commercial office space are becoming significantly more efficient users of such space (initiating and renewing new leases and renegotiating existing leases for approximately 10-20 percent less space than in previous years). As a result of these trends, Class 2 tax collections are expected to grow at approximately 3.5 percent annually from FY 2015 to 2018. Taking these factors into consideration, overall property tax collections are expected to average near term growth of 6.7 percent in FY 2014 and FY 2015, before moderating to 3.5 percent average annual growth in the outyears.
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General Obligation Bonds. In addition to providing revenue for government services, real property taxes support the Districts general obligation bonds used for capital investment. For FY 2014, the percentage of real property tax collections dedicated to the repayment of principal and interest on the Districts General Obligation Bonds is 10.5 percent. Transfer to Tax Increment Financing (TIF) Fund. In FY 2014, a net amount of $43.2 million of real property tax collections will be dedicated to the repayment of Tax Increment Financing and PILOT bonds. This amount will be $43.1 million in FY 2015 due to continuing development progress at previously authorized TIF projects, expected increased assessments for existing TIF properties, and TIF transfers that may be required for potential new debt issuances.

Personal Property Tax

In FY 2013, gross total personal property tax collections totaled $54.9 million. Based on national and regional economic indicators that suggest a gradual increase in the level of business activity and a subsequent increase in the total level of new business investment, gross collections are expected to grow to $56.4 million in FY 2014. Total gross personal property tax collections are expected to grow at an annual average rate of approximately 1.0 percent per annum for FY 2015 to FY 2018.

Public Space Rental

In FY 2013, revenue from public space rentals amounted to $33.4 million, a 2.7 percent increase over the previous year. Collections are expected to increase by 3.4 percent to $34.5 million in FY 2014. Revenue from public space rentals are expected remain approximately $34.3 million annually from FY 2015 to FY 2018. Transfer to District Department of Transportation (DDOT). Beginning in FY 2014, DDOT will be allowed to sell advertising on bike sharing stations though an agreement with Capital Bikeshare. Expected proceeds of $500,000 annually from the advertising agreement will be transferred into the District Department of Transportation Enterprise Fund for transportation initiatives.

Property Tax Policy Proposals:

BSA Subtitle (VII)(A) Repeal Subject to Appropriations Clause for Senior Citizen Real Property Tax Abatement BSA Subtitle (VII)(C) Urban Institute Tax Abatement BSA Subtitle (VII)(G) Whitman-Walker Clinic Tax Abatement BSA Subtitle (VI)(A) Vault Rentals - Fuel Tanks BSA Subtitle (VI)(B) Public Space Rental/Sidewalk Caf Real Property Tax Billing Improvements BSA Subtitle (VII)(L) Residential Real Property Equity and Transparency Act of 2014

General Sales and Use Taxes

In FY 2013, sales and use tax collections before dedicated distributions totaled $1.14 billion, an increase of 2.4 percent from FY 2012. This moderate growth rate reflected a weakening in economic conditions, particularly during the latter part of FY 2013. The forecast for FY 2014 assumes a rebound from last year based on stronger economic growth and less uncertainty surrounding the federal budget. Sales tax revenues before dedications are projected to grow by 4.5 percent to $1.19 billion in FY 2014. This includes the effects of a tax rate change on general sales from 6.0 percent in FY 2013 to 5.75 percent in FY 2014. Growth rates from FY 2015 to FY 2018 are estimated to average 3.7 percent annually, in line with forecast growth in personal income.

Revenue

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Table 3-5

General Sales and Use Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
General Sales Transfer to Convention Center Fund Transfer to TIF Transfer to Arts and Humanities Enterprise Fund Transfer to Ballpark Revenue Fund Transfer to Healthy DC Fund Transfer to WMATA Subsidy (parking tax) Transfer to Healthy Schools Fund Transfer to ABRA Program General Sales (net) Policy Proposals

FY 2013 Actual
1,137,892 (104,108) (37,506) (15,408) (62,268) (4,502) (460) 913,640 -

FY 2014 Estimate
1,189,618 (107,752) (34,950) (13,000) (106) (62,268) (4,266) (460) 966,816 -

FY 2015 Estimate
1,237,076 (111,719) (38,211) (13,398) (214) (62,686) (4,266) (1,170) 1,005,412 11,266

FY 2016 Projected
1,282,117 (115,931) (35,722) (13,844) (428) (62,888) (4,266) (1,170) 1,047,868 11,145

FY 2017 Projected
1,326,068 (119,952) (40,393) (14,330) (854) (63,000) (4,266) (1,170) 1,082,103 11,027

FY 2018 Projected
1,375,895 (124,054) (42,361) (57,655) (14,330) (854) (63,000) (4,266) (1,170) 1,068,205 68,565

Table 3-6

Estimated Sales Tax Base, Collections and Transfers by Sales Tax Type, FY 2013
(Dollars in Millions) Retail
Base 7,490 Rate 6.00% General Sales Tax Collections (gross) 449.4 Transfer to Convention Center Fund Transfer to TIF Transfer to Ballpark Revenue Fund Transfer to WMATA Subsidy (parking tax) Transfer to Healthy Schools Fund Transfer to ABRA Program General Sales Taxes to Local Fund 449.4

Other Liquor Restaurant Tobacco Parking

492 10.0% 49.2 3,511 10.0% 351.1 35.1 9 12.0% 1.1 346 18.0% 62.3

Other Hotel Transfers

1,550 14.5% 224.8 69.0 37.5 15.4

Total

62.3 4.5 0.5 -57.9

49.2

316.0

1.1

0.0

155.8

1,137.9 104.1 37.5 15.4 62.3 4.5 0.5 913.6

Transfer to Convention Center Fund: The formula financing the Convention Center Fund includes only taxes directly linked to the hospitality sector. The hotel tax rate is 14.5 percent 4.45 percent is dedicated to the Convention Center Fund and 10.05 percent goes to the Districts General Fund. The 10 percent sales tax rate applies mainly to restaurants but also includes rental cars, prepaid telephone cards, tickets sold for baseball games, merchandise at the baseball stadium, tickets sold for events at the Verizon Center and merchandise at the Verizon Center. Except for Verizon Center sales, the 10 percent rate includes 9 percent for the General Fund and 1 percent dedicated to the Convention Center. There is also a 10 percent sales tax rate on alcoholic beverages not sold for immediate consumption. Revenue from this category at 10 percent does not go to the convention center. Transfer to Tax Increment Financing. The District utilizes an economic development tool called Tax Increment Financing (TIF) to assist in financing economic development projects. TIF allows the incremental future revenue stream from a development project to be pledged to pay back bonds issued to help finance the development. In March 2008, in order to service a loan to renovate the Verizon Center at Gallery Place, merchandise and tickets for

FY 2015 Proposed Budget and Financial Plan

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events at the Verizon Center became subject to a tax of 10 percent (compared to the prior rate of 5.75 percent). The revenue collected from the increased rate at that time (10 percent less 5.75 percent or 4.25 percent) goes to a separate fund and is used to make principal and interest payments on the loan. In FY 2013, there were eleven projects included in the TIF program: Gallery Place, The Mandarin Oriental Hotel, Verizon Center, D.C. USA, Capitol Hill Towers, Fort Lincoln Retail, City Market at O Street, Special Retail and Great Streets, Convention Center Hotel, Arena Stage, and the Waterfront Park Maintenance Fund. Arena Stage, Capitol Hill Towers and D.C. USA are expected to be completely paid off in FY 2014. Transfer to Ballpark Fund. Stadium related sales tax streams are dedicated to the Ballpark Fund to pay the debt service on the baseball stadium revenue bonds. These revenue streams include taxes on tickets sold, taxes on parking at the stadium, taxes on stadium concessions and taxes on food and beverages sold in the stadium. Transfer to Healthy DC. Effective in FY 2012, any revenues from the sales tax on medical marijuana are transferred to the Healthy DC and Health Care Expansion Fund. Transfer to WMATA. Beginning in FY 2012 all parking sales tax revenue is to be used to help meet the Districts funding responsibility for the Washington Metropolitan Area Transit Authority. Effective FY 2012, the sales tax rate on parking was raised from 12 percent to 18 percent. Transfer to Healthy Schools. Effective in FY 2012, soft-drinks (non-alcoholic beverages not containing milk, or milk substitutes, non-carbonated fruit or vegetable juice, coffee, cocoa or tea) are no longer exempt from sales tax. $4.266 million raised annually from taxing soft drinks goes to the Healthy Schools Fund. Transfer to ABRA. Effective in FY 2012, the sales tax rate on alcoholic beverages for off-premise consumption was increased to 10 percent. $460,000 of the revenue raised is to annually go to fund the Reimbursable Detail Subsidy Program in the Alcoholic Beverage Regulation Administration (ABRA). Effective in FY 2014, the transfer to ABRA will be increased to $1.170 million annually. Transfer to the Arts and Humanities Enterprise Fund. Starting in FY 2014, an amount up to a maximum of $22 million, will be transferred to the fund, depending on the difference between the February 2013 revenue estimates and the actual sales tax revenue for the year. Effective in FY 2018, an amount equal to 1/23 of the general sales tax revenue from the CAFR of the previous year, is to be deposited into the fund. General Sales Tax Policy Proposals: Unify Taxation of Tobacco Products Reverse the Arts Fund Reverse Dedication of Sales Tax to Healthy Schools Fund

Revenue

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Selective Sales and Use Taxes

In addition to the multi-rate general sales and use tax, the District imposes excise taxes on alcoholic beverages, cigarettes, motor vehicles, and motor fuel.
Table 3-7

Selective Sales and Excise Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
Alcohol Cigarette Transfer to Smoking Cessation Fund Cigarette (net) Motor Vehicle Motor Fuel Tax Transfer to Highway Trust Fund Total Selective Sales and Excise Taxes (net) Policy Proposals 33,991 46,584 22,391 (22,391) 86,520 33,400 47,705 22,391 (22,391) 87,258 32,832 48,898 22,167 (22,167) 88,111 32,266 50,365 21,945 (21,945) 89,252 31,710 52,127 21,726 (21,726) 90,688 -

FY 2013 Actual
5,945 33,991

FY 2014 Estimate
6,153 33,400

FY 2015 Estimate
6,381 32,832

FY 2016 Projected
6,621 32,266

FY 2017 Projected
6,851 31,710

FY 2018 Projected
7,085 31,164 (3,116) 28,048 53,952 21,509 (21,509) 89,085 3,116

Alcoholic Beverage In FY 2013, revenue from the alcoholic beverage tax was $5.9 million, a 15.1 percent increase over revenue in FY 2012. The Off-Premise Alcohol Act of 2012 and the Inaugural Celebration and Holiday Extension Act likely contributed to the strong growth in FY 2013. We estimate a 3.5 percent growth rate to $6.2 million for FY 2014. The growth rate is projected to be 3.7 percent in FY 2015 and 3.8 percent in FY 2016. The forecast growth rate moderates slightly in FY 2017 and FY 2018 to 3.5 and 3.4 percent respectively. Cigarette Revenue in FY 2013 was $34 million, a 4.5 percent decrease over FY 2012. Cigarette tax collections are expected to decrease by 1.7 percent in FY 2014 to $33.4 million. The growth rate for FY 2015 through FY 2018 is estimated to be a negative 1.7 percent, reflecting continued decrease in cigarette consumption. Motor Vehicle Motor vehicle excise tax revenue totaled $46.6 million in FY 2013, which is a 5.9 percent growth rate over FY 2012. Revenue is projected to increase by 2.4 percent to $47.7 million in FY 2014, and by 2.5 percent to $48.9 million in FY 2015. The growth rate is expected to be between 3.0 and 3.5 percent in FY 2016 through FY 2018. Motor Fuel Collections for the motor vehicle fuel tax were down slightly from $22.8 million in FY 2012 to $22.4 million in FY 2013. In spite of increases in the local population, increases in fuel efficiencies are expected to continue to result in marginally declining fuel tax revenues from the current level to $21.5 million in FY 2018. Transfer to Highway Trust Fund: Motor fuel excise tax revenues are dedicated to the Highway Trust Fund (HWTF). The HWTF uses both local-source and federal matching funds to construct, repair and manage eligible District roads and bridges. Approximately 400 of the 1,020 miles, 39 percent, of streets and highways and 229 bridges in the District are eligible. Selective Sales Tax Policy Proposals: Reverse the Smoking Cessation Fund
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Income Taxes
Table 3-8

Income Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
Individual Income Corporate Franchise Unincorporated Business Franchise Total Income Taxes Policy Proposals

FY 2013 Actual
1,640,899 298,983 154,297 2,094,179 -

FY 2014 Estimate
1,721,218 315,760 159,092 2,196,070 -

FY 2015 Estimate
1,780,192 326,037 168,761 2,274,990 (26,456)

FY 2016 Projected
1,843,835 334,459 174,232 2,352,526 (8,571)

FY 2017 Projected
1,915,117 346,627 180,571 2,442,315 (8,552)

FY 2018 Projected
1,991,157 352,609 188,551 2,532,317 (4,484)

Individual Income Tax

In FY 2013, individual income tax revenue was $1,640.9 million, an increase of 10.1 percent from FY 2012. The increase was driven in large part by the double digit growth in the non-withholding component of individual income tax revenue, which is tied to the performance of the stock market. The other component of income tax revenue, withholding, is closely associated with wages and salaries of DC residents. This component grew at a relatively slower rate of 5.3 percent. The continued strength in the stock market performance in 2013 is expected to result in strong overall growth in individual income tax revenue of 4.9 percent in FY 2014. The trend for growth in these two components is expected to reverse over the FY 2015 through FY 2018 period. Following back-to-back years of sharp increases in the stock market, the S&P is expected to average moderate single digit growth, while growth in local employment is expected to put upward pressure on wages and salaries which are forecast to increase at a 4.3 percent annual average rate from FY 2015 to FY 2018. Overall individual income tax revenue is expected to average annual growth of 3.7 percent from FY 2015 to FY 2018. This forecast reflects a decrease in the top marginal tax rate in 2016 from the current rate of 8.95 to 8.5 percent. In FY 2012, a new individual income tax rate and bracket was added to the existing tax structure increasing the number of tax brackets and rates to four. Taxable income over $350,000 is now taxed at a new rate of 8.95 percent instead of 8.5 percent. In addition, a limit was imposed on the itemized deductions that taxpayers could claim. Taxpayers with District adjusted gross income (AGI) greater than $200,000 ($100,000 if married filing separate) have to reduce their itemized deductions by 5 percent of the difference between their AGI and $200,000 ($100,000 if married filing separate). The new law exempts estates and trusts from these limitations. Effective January 2013 District taxpayers became subject to a limit on their federal itemized deductions. Filers with adjusted gross incomes above $250,000 for single filers, $275,000 for head of household filers and $300,000 for married couples filing jointly are subject to the limitation. The limitation requires taxpayers with adjusted gross income above these thresholds to reduce their itemized deductions by the lesser of 3 percent of the amount by which the filers income exceeds the specific threshold or 80 percent of the total value of the taxpayers itemized deductions. In addition, the indexing of the standard deduction and personal exemption resumed in FY 2013, resulting in a loss of revenue for the District.

Business Franchise
Corporate franchise tax revenue totaled $299.0 million in FY 2013, a decline of 1.3 percent from FY 2012. Unincorporated business franchise tax revenue was $154.3 million in FY 2013, a 5.3 percent decline over revenue collected in FY 2012. Combined corporate franchise and unincorporated business tax revenue was 2.7 percent lower compared to FY 2012. The decline was likely due to overpayments that resulted from the introduction of combined reporting requirements in FY 2012 as well as businesses adjusting to the new requirements.

Revenue

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The effect of these downward adjustments is not expected to continue in FY 2014 and overall corporate and unincorporated business taxes are projected to grow by 4.8 percent in FY 2014. Continued growth in the local economy results in sustained growth in corporate and unincorporated income growth averaging 3.3 percent on an annual basis from FY 2015 to FY 2018. Income Tax Policy Proposals: Individual Income Tax: Tax Revision Commission - Reduce Marginal Tax Rate on Income Between $40,000 and $60,000 from 8.5% to 7.5% Tax Revision Commission - Keep Marginal Tax Rate on Incomes Above $350,000 at the Current Statutory Rate of 8.95% Restaffing of Compliance Adjustment Unit

Business Income Taxes: Tax Revision Commission - Use Single Weighted Sales Apportionment Factor Tax Revision Commission - Reduce Business Income Tax Rate from 9.975% to 9.4% BSA Subtitle (VII)(A) Make Tax Clarity Act Subject to Appropriations BSA Subtitle (VII)(H) Alternative Fuel Vehicle Conversion Act of 2013 BSA Subtitle (VII)(I) Alternative Fuel Infrastructure Incentive Act of 2014 Tax Revision Commission - Exempt Entities That Trade on Their Own Accounts from Unincorporated Business Franchise Tax

FY 2015 Proposed Budget and Financial Plan

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3-17

Gross Receipts
Taxes in this category include: a tax on the gross receipts of public utilities and toll telecommunications companies operating in the District (the rate is 10 percent for residential use and 11 percent for nonresidential use where 1 percent of the 11 percent is dedicated to financing the new baseball stadium), a tax of 2.0 percent on the gross receipts of insurance companies, various health care related taxes that are dedicated to specific purposes, and a gross receipts tax on companies for baseball funding.
Table 3-9

Gross Receipts Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
Public Utility Transfer to Ballpark Revenue Fund Public Utility (net) Toll Telecommunications Transfer to Ballpark Revenue Fund Toll Telecommunications (net) Insurance Premiums Transfer to Healthy DC and Health Care Expansion Fund Insurance Premiums (net) Healthcare Provider Tax Transfer to Nursing Facility Quality of Care Fund Ballpark Fee Transfer to Ballpark Revenue Fund Hospital Bed Tax and Hospital Provider Fee Transfer to Hospital Fund and Hospital Provider Fee Fund ICF-IDD Assessment Transfer to Stevie Sellows Quality Improvement Fund Care First Contribution Transfer to Healthy DC and Health Care Expansion Fund Total Gross Receipts (net) Policy Proposals

FY 2013 Actual
142,452 (8,653) 133,799 56,761 (2,233) 54,528 77,549 (25,629) 51,920 15,117 (15,117) 29,234 (29,234) 15,156 (15,156) 2,622 (2,622) 5,000 (5,000) 240,247 -

FY 2014 Estimate
147,677 (9,034) 138,643 59,295 (2,278) 57,017 87,353 (34,695) 52,658 14,114 (14,114) 25,251 (25,251) 27,915 (27,915) 5,202 (5,202) 5,000 (5,000) 248,318 -

FY 2015 Estimate
151,018 (9,161) 141,857 60,132 (2,310) 57,822 91,880 (38,167) 53,713 15,117 (15,117) 26,059 (26,059) 5,519 (5,519) 253,392 -

FY 2016 FY 2017 Projected Projected

156,233 (9,479) 146,754 62,219 (2,390) 59,829 93,181 (40,559) 52,622 15,117 (15,117) 26,125 (26,125) 5,519 (5,519) 259,205 161,631 (9,808) 151,823 64,379 (2,473) 61,906 90,802 (43,162) 47,640 15,117 (15,117) 27,248 (27,248) 5,519 (5,519) 261,369 -

FY 2018 Projected
166,952 (10,133) 156,819 66,509 (2,555) 63,954 93,926 (45,995) 47,931 15,117 (15,117) 27,793 (27,793) 5,519 (5,519) 268,704 -

Public Utility Tax This tax is directly related to energy use, so tax revenue collections are closely linked to weather extremes and fuel cost. (See tax rates in Table 3-18 at the end of the chapter.) Gross revenue from the Public Utility Tax (before the transfer for baseball stadium funding is taken) is estimated to be $147.7 million in FY 2014 and $151.0 million in FY 2015. It is expected to grow 3.5 percent in FY 2016, 3.5 percent in FY 2017 and 3.3 percent in FY 2018. Transfer to Ballpark Fund: There is a surcharge on nonresidential rates that finances the new baseball stadium. In FY 2013, $8.7 million was collected and transferred. In FY 2014 and FY 2015, $9.0 million and $9.2 million respectively will be transferred.

Revenue

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Toll Telecommunication Tax The gross revenue from the Toll Telecommunications Tax (before the 1 percent transfer of the gross receipts of non-residential customers for baseball stadium funding) is estimated to be approximately $59.3 million in FY 2014 and $60.1million in FY 2015. It is forecast to grow at an average of 3.4 percent in the period FY 2016 to FY 2018. Transfer to Ballpark Fund. There is a surcharge on nonresidential rates that finances the new baseball stadium. In FY 2013, $2.2 million was collected and transferred. The transfer is expected to increase from $2.3 million in FY 2014 to $2.6 million in FY 2018. Insurance Premiums Tax In FY 2013, revenue collected from the Insurance Premiums Tax, before the transfer to the Healthy D.C. and Health Care Expansion Fund was $77.6 million; net revenue (after the transfer) was $51.9 million. Revenue (after transfer to the Healthy D.C. Fund) from Insurance Premiums Tax collections is estimated to be $52.7 million in FY 2014 and $53.7 million in FY 2015 before an anticipated reduction to $52.6 million in FY 2016 followed by estimated revenue of $47.6 million in FY 2017 and $47.9 million in FY 2018. Transfer to Healthy D.C. Fund: Of the insurance premiums taxes generated by policies with health maintenance organizations (HMO), 75 percent is distributed to the Healthy D.C. Fund for the purpose of providing affordable health insurance to eligible individuals. Healthcare Provider Tax (Transferred to Nursing Facility Quality of Care Fund) The Healthcare Provider Tax is an assessment per licensed bed that is paid by each nursing facility in the District. Revenues from the assessments are dedicated to the Nursing Facility Quality of Care Fund, which is used to fund quality of care initiatives. In FY 2013 the revenue from the Healthcare Provider Tax was $15.1 million. Revenue for FY 2014 is estimated to be $14.1 million. Revenues for FY 2015 through FY 2018 are estimated to be $15.1 million annually. Ballpark Fee (Transferred to Ballpark Fund) The Ballpark Fee is a gross receipts fee that is a multi-tiered fee levied on businesses within the District with over $5 million in gross receipts. The fees are due in a single payment on June 15th annually. Revenue from the Ballpark Fee was $29.2 million in FY 2013. Revenue is estimated to increase from $25.3 million in FY 2014 to $27.8 million by FY 2018. Hospital Bed Tax (Transferred to Hospital Fund) The Hospital Bed Tax is an assessment on each licensed bed in hospitals operating in the District. Revenues from the assessment are dedicated to the Hospital Fund, a non-lapsing fund that is used to fund District Medicaid services. The tax generated $15.1 million in FY 2013. Revenue raised by the Hospital Bed Tax is estimated to be $15.1 million in FY 2014. The tax sunsets after FY 2014. ICF-IDD Assessment (Transferred to Stevie Sellows Fund) Each institution providing care to the developmentally disabled in the District of Columbia shall pay an assessment of 5.5 percent of gross revenue in quarterly installments. All assessments shall be transferred to the Stevie Sellows Quality Improvement Fund. The fund was established to fund quality of care improvements in qualified ICF-IDD facilities. In 2012, the code was changed to substitute "ICF-IDD" for "ICF-MR. The assessment generated $2.6 million in FY 2013. For FY 2014 revenue is expected to be $5.2 million. In FY 2015 through FY 2018 this revenue is expected to be $5.5 million.

FY 2015 Proposed Budget and Financial Plan

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3-19

HMSC Contribution (Transferred to Healthy D.C.) In 2010, GHMSI, a hospital and medical services corporations (HMSCs) agreed to make annual payments of $5 million, in lieu of community reinvestment, for a total of $25 million. The entire annual contribution is transferred to the Healthy D.C. and Health Care Expansion Fund to be used for subsidies that expand health insurance for low-income District residents and other health promotion programs. The $5 million contribution in FY 2014 is the final contribution required under the terms of the agreement.

Other Taxes
Table 3-10

Other Tax Revenue, Fiscal Years 2013-2018

(Dollars in Thousands) Revenue Source
Estate Deed Recordation Transfer to HPTF Deed Recordation (net) Deed Transfer Transfer to HPTF Deed Transfer (net) Co-op Recordation Economic Interests Total Other Taxes (net) Policy Proposals

FY 2013 Actual
39,700 208,568 (30,616) 177,952 152,889 (22,933) 129,956 5,553 5,815 358,976 -

FY 2014 Estimate
39,700 178,571 (26,636) 151,935 126,113 (18,917) 107,196 5,496 13,000 317,327 -

FY 2015 Estimate
39,700 189,824 (28,474) 161,350 131,914 (19,787) 112,127 5,551 4,800 323,528 -

FY 2016 Projected
39,700 197,796 (29,669) 168,127 136,003 (20,400) 115,603 5,607 4,377 333,414 -

FY 2017 Projected
39,700 207,488 (31,123) 176,365 142,395 (21,359) 121,036 5,663 4,398 347,162 -

FY 2018 Projected
39,700 215,995 (32,399) 183,596 146,667 (22,000) 124,667 5,663 4,398 358,024 -

Estate Tax
The District estate tax is decoupled from the federal tax. Unlike the federal government which exempts estates valued at less than $5.25 million, estates in the District valued at more than $1 million are subject to tax. This inherently unpredictable tax is forecast to remain constant throughout the forecast at $39.7 million, based on the most recent data.

Deed Taxes
In FY 2013, $208.6 million was collected for the deed recordation tax, $152.9 million was collected for the deed transfer tax, $5.8 million were collected for the economic interest tax, and $5.6 million was collected for co-op recordation. In total, this represents a 19.3 percent increase over what was collected in FY 2012. The growth in FY 2013 deed-tax collections was driven primarily by the sale of a few large commercial office buildings at premium prices. FY 2014 total collections are expected to decline 13.3 percent due to fewer office buildings being sold at lower prices than in 2013. However, deed recordation collections and deed transfer collections are expected to grow at an average rate of 4.5 percent per annum, for FYs 2015 to 2018. In FY 2014, the economic interest tax collections are expected to total $13.0 million, and co-op recordation tax collections are expected to total $5.5 million. Transfer to Housing Production Trust Fund (HPTF): The Housing Production Trust Fund Second Amendment Act of 2002 requires that 15 percent of the Districts deed recordation and transfer tax revenue be transferred to the Housing Production Trust Fund annually. The Housing Production Trust Fund is expected to receive $45.6 million in FY 2014 and $48.3 million in FY 2015. The Housing Production Trust Fund provides funds for the acquisition, construction and rehabilitation of affordable multifamily housing projects.
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Nontax Revenue and Lottery

Table 3-11

General Purpose Non-Tax Revenue and Lottery Transfer, Fiscal Years 2013-2018
(Dollars in Thousands) Revenue Source
Licenses and Permits Fines and Forfeits Charges for Services Miscellaneous TOTAL NON-TAX Lottery Policy Proposals

FY 2013 Actual
78,857 145,509 75,416 166,268 466,050 68,314 -

FY 2014 Estimate
73,434 174,958 64,909 83,407 396,708 60,181 -

FY 2015 Estimate
74,156 226,348 68,774 83,839 453,117 66,000 (120)

FY 2016 Projected
74,912 215,709 66,648 84,880 442,149 67,000 (120)

FY 2017 Projected
75,707 205,626 70,031 88,689 440,053 68,000 (120)

FY 2018 Projected
76,542 200,875 70,031 86,207 433,655 68,000 (120)

Note: Table 3-15 (presented later in this chapter) provides a detailed listing of non-tax revenue by source.

Local non-tax revenue includes Licenses and Permits, Fines and Forfeitures, Charges for Services, and Miscellaneous categories, which include payments in lieu of taxes (Pilots), interest income, unclaimed property, and other revenue sources. Total non-tax revenue for FY 2013 was up 3.5 percent from FY 2012 ($466.1 million up from $450.2 million, a difference of $15.8 million). This increase is mainly due to collections of past due receivables by the Central Collection Unit (CCU) and increases in the reversal of overestimated expenditures, commonly referred to as Prior Year Cost Recovery (PYCR). Total non-tax revenue for FY 2014 is projected to decrease by 14.9 percent from FY 2013 dropping from $466.1 million in FY 2013 to $396.7 million in FY 2014. Revenue from Fines and Forfeitures is expected to be up by 20 percent compared to FY 2013 as the revenue initiatives included in the FY 2014 Budget Support Act begin to be partially implemented. This increase is offset however by a more than 20 percent decline in the remaining non-tax revenue sources. In particular, the decline is attributed to a reduced forecast for CCU collections and potential adjustments of Prior Year Cost Recoveries, which occurs at year end. These adjustments could result in higher revenues than forecast. The full implementation of Automated Traffic Enforcement initiatives in FY 2015 is expected to result in strong total non-tax revenue growth in FY 2015 of 14.2 percent while the long-run outlook for non-tax revenue from FY 2015 to FY 2018 assumes that revenue will taper off slightly declining on average by 1.5 percent annually. The FY 2014 lottery transfer to the Local fund is projected to decrease by $8.1 million (11.9 percent) from FY 2013 due to a low inventory of instant lottery tickets. Thereafter lottery revenue is expected to increase from $66 million in FY 2015 to $68 million in FY 2018.

Non-Tax Policy Proposals:

BSA Subtitle (II)(D) Consumer Procedures and Protections Enforcement Amendment Act of 2014 BSA Subtitle (II) (E)Solar Permitting Fees Amendment Act of 2012 BSA Subtitle (VII)(L) Residential Real Property Equity and Transparency Act of 2014

FY 2015 Proposed Budget and Financial Plan

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Special Purpose Non-Tax Revenue

Special purpose non-tax revenues, often times referred to as O-Type or Other revenues, are funds generated from fees, fines, assessments, or reimbursements that are dedicated to the District agency that collects the revenues to cover the cost of performing the function. The dedication of the revenue to the collecting agency is what distinguishes this revenue from the general-purpose non-tax revenues. The legislation that creates the fee, fine or assessment must stipulate its purpose-designation and must also state whether any unspent funds are to retain designation at the conclusion of the fiscal year or revert to general-purpose funds. Unspent revenue in certain funds cannot revert to general purpose funds. Dedicated revenues limit the use of the District's General Fund revenue by earmarking a portion of the revenue for special purposes. Prior to FY 2002 dedicated non-tax revenues were not considered local revenues and as such were reported differently in the Comprehensive Annual Financial Report (CAFR) and reported with the District's federal and private grants in the Financial Plan. In FY 2015 the District is anticipating approximately $548.0 million in revenue and use of fund balance of $42.9 million for a total of $590.9 million to cover the cost of performing the functions associated with these resources. The use of fund balance is a one-time revenue source and as such is not projected for FY 2016 FY 2018. Table 3-17 (at the end of this chapter) shows the current law or baseline dedicated non-tax revenue by agency and fund. Proposed policy initiatives that would change the D.C. Official Code or the D.C. Municipal Regulations may, if enacted, provide additional revenue to specific Special Purpose Revenue funds in addition to the current law projected revenues shown in this table. Table 3-12 shows proposed policy initiatives affecting Special Purpose Revenue funds and their estimated revenue impact. Special Purpose Non-Tax Policy Proposals: BSA Subtitle (IV)(D) D.C. Public Charter School Board Funding Amendment Act of 2014 Surplus Property Fund Establishment

Policy Proposals
Following are changes that are included in the FY 2015 Budget Support Act of 2014 (BSA) and other changes that affect revenue since the most recent revenue estimate. Full information on all of the proposals included in the BSA can be found in the OCFO fiscal impact statement. Real Property Tax Changes: Senior Citizen Real Property Tax Relief Amendment Act of 2014 provides real property tax relief to District residents aged 70 and older real property tax relief so long as these residents have an adjusted gross income of less than $60,000, have lived and owned property in the District for at least 20 years, and have dividend and interest income that is less than $12,500 per year. The Urban Institute Real Property Tax Abatement Repeal and Real Property Tax Rebate Act of 2014 provides real property tax rebates to the Urban Institute of up to $10 million (and no more than $1 million per year) over the next 10 years. Whitman Walker Tax Abatement Act of 2014 provides real property tax abatement to the real property leased by the Whitman Walker Clinic so long as the abatement is passed on in the form of a rebate to the clinic. Vault Rent Amendment Act of 2014 transfers to the Office of the Chief Financial Officer the responsibility to bill underground fuel oil tanks for vault fees at a rate of $100 per tank. This is expected to improve billing, which has been stalled since 2007. Public Space Rental Amendment Act of 2014 increases unenclosed sidewalk caf fees from $5.00 per square foot to $8.30 and enclosed sidewalk caf fees from $10.00 per square foot to $16.60. Additionally, cafes will now be billed for an entire year. Real Property Tax Billing Improvements increases staffing in the Office of Tax and Revenues billing department to correct a large number of accounts that are currently unbillable, and ensure that all properties are properly billed.

Revenue

FY 2015 Proposed Budget and Financial Plan

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Table 3-12

Policy Proposals Impacting General Fund Revenues, Fiscal Years 2014-2018

(Dollars in Thousands)

Revenue Source
Local Fund Revenue (February 2014) plus Local Fund Policy Proposals PROPERTY TAX BSA Subtitle (VII)(A) Repeal Subject to Appropriations Clause for Senior Citizen Real Property Tax Abatement BSA Subtitle (VII)(C) Urban Institute Tax Abatement BSA Subtitle (VII)(G) Whitman-Walker Clinic Tax Abatement BSA Subtitle (VI)(A) Vault Rentals - Fuel Tanks BSA Subtitle (VI)(B) Public Space Rental/Sidewalk Caf Real Property Tax Billing Improvements BSA Subtitle (VII)(L) Residential Real Property Equity and Transparency Act of 2014 SALES / USE TAX Unify Taxation of Tobacco Products Reverse the Arts Fund Reverse Dedication of Sales Tax to Healthy Schools Fund EXCISE TAX Reverse the Smoking Cessation Fund INCOME TAX Individual Income Tax Tax Revision Commission - Reduce Marginal Tax Rate on Income Between $40,000 and $60,000 from 8.5% to 7.5% Tax Revision Commission - Keep Marginal Tax Rate on Incomes Above $350,000 at the Current Statutory Rate of 8.95% Restaffing of Compliance Adjustment Unit Business Income Taxes Tax Revision Commission - Use Single Weighted Sales Apportionment Factor Tax Revision Commission - Reduce Business Income Tax Rate from 9.975% to 9.4% BSA Subtitle (VII)(A) - Make Tax Clarity Act Subject to Appropriations BSA Subtitle (VII)(H) - Alternative Fuel Vehicle Conversion Act of 2013 BSA Subtitle (VII)(I) - Alternative Fuel Infrastructure Incentive Act of 2014 Tax Revision Commission - Exempt Entities That Trade on Their Own Accounts from Unincorporated Business Franchise Tax NONTAX BSA Subtitle (II)(D) - Consumer Procedures and Protections Enforcement Amendment Act of 2014 BSA Subtitle (II)(E) - Solar Permitting Fees Amendment Act of 2012 BSA Subtitle (VII)(L) Residential Real Property Equity and Transparency Act of 2014 Local Fund Revenue With Policy Proposals
(Continued on next page)

FY 2014 FY 2015
6,334,067 6,690,710 (22,593) (7,283) 8,472) (1,000) (250) 10 1,081 2,600 (1,252)

FY 2016
6,896,294 (4,272) (6,726) (8,813) (1,000) (515) 10 1,081 2,860 (349)

FY 2017
7,119,545 (4,538) (6,893) (9,168) (1,000) (530) 10 1,081 2,948 (233)

FY 2018
7,276,210 59,474 (7,604) (10,069) (1,000) (546) 10 1,081 3,038 (117)

11,266 7,000 4,266 -

11,145 6,879 4,266 -

11,027 6,761 4,266 -

68,565 6,644 57,655 4,266 3,116 3,116

(21,513) (25,013) 3,500 (4,943) 20,000 (20,000)

(3,510) (25,783) 18,773 3,500 (5,061) 21,015 (21,015) (494) (167) (4,400)

(3,310) (26,618) 19,808 3,500 (5,242) 21,977 (21,977) (618) (224) (4,400)

(3,006) (27,205) 20,699 3,500 (1,478) 22,938 (22,938) 4,000 (779) (299) (4,400)

(418) (125) (4,400)

(120) 20 (90) (50)

(120) 20 (90) (50)

(120) 20 (90) (50)

(120) 20 (90) (50)

6,334,067

6,668,117

6,892,022

7,115,007

7,335,684

FY 2015 Proposed Budget and Financial Plan

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3-23

Table 3-12 (cont.)

Policy Proposals Impacting General Fund Revenues, Fiscal Years 2014-2018

(Dollars in Thousands)

Revenue Source
Dedicated Revenue plus Dedicated Revenue Policy Proposals Reverse the Arts Fund Reverse the Smoking Cessation Fund Reverse Dedication of Sales Tax to Healthy Schools Fund Dedicated Revenue With Policy Proposals

FY 2014
292,503 292,503

FY 2015
269,364 (4,266) (4,266) 265,098

FY 2016
276,155 (4,266) (4,266) 271,889

FY 2017
283,101 (4,266) (4,266) 278,835

FY 2018
350,587 (65,037) (57,655) (3,116) (4,266) 285,550

Special Purpose (O-Type) Revenue plus Special Purpose Policy Proposals BSA Subtitle (IV)(D) D.C. Public Charter School Board Funding Amendment Act of 2014 Surplus Property Fund Establishment Special Purpose Revenue With Policy Proposals All Proposals General Fund Revenue with Policy Proposals

498,439 -

548,040 3,746 3,371 375

516,136 3,813 3,438 375 519,949 (4,725) 7,683,860

516,773 3,882 3,507 375 520,655 (4,922) 7,914,497

517,913 3,952 3,577 375 521,865 (1,612) 8,143,099

498,439 7,125,008

551,786 (23,113) 7,485,002

Revenue

FY 2015 Proposed Budget and Financial Plan

3-24

 Residential Real Property Equity and Transparency Act of 2014 prohibits the sale of a residential real property tax lien if the amount owed is $2,500 or less, allows homeowners to enter into a deferred payment plan for delinquent taxes, so long as they are claiming the homestead deduction and owe $7,500 or less in taxes, and reduces the interest rate applied to seniors in the low-income tax deferral program from 8 percent to 6 percent. Sales Tax Changes: Tax Revision Commission Policy Recommendations Implementation Act of 2014 unifies the taxation of all tobacco products except for premium cigars and pipe tobacco to the cigarette tax. Reversal to the Dedicated Funding for the Commission on Arts and Humanities returns back to the local fund 1/23rd of the general sales tax revenue that would have been transferred to the Commission starting in FY 2018. Reversal of the Dedication of Sales Tax to the Healthy Schools Fund will replace the dedicated sales taxes that support this fund with annual appropriations of the same amount. Excise Tax Changes: Reversal to the Smoking Cessation Dedicated Funding returns back to the local fund 10 percent of the cigarette excise taxes (imposed under D.C. Official Code 47 2402) to a Smoking Cessation Fund, starting in FY 2018. Individual Income Tax Changes: Tax Revision Commission Policy Recommendations Implementation Act of 2014 lowers personal income tax rates on incomes between $40,000 and $60,000 from 8.5 percent to 7.5 percent; keeps the highest marginal bracket for income above $350,000 at its current level of 8.95 percent (current law would reduce it to 8.5 percent beginning in FY 2016). Restaffing of the Compliance Adjustment Unit at the Office of Tax and Revenue will backfill the Compliance Adjustment Unit which has lost staffing in recent years. As a result, the District will separate adjustments to corporate franchise taxes and the review of these adjustments, allowing for better collections. Business Income Tax Changes: Tax Revision Commission Policy Recommendations Implementation Act of 2014 changes the Districts apportionment formula to be based on sales only, as opposed to sales, real property, and payroll, and exempts trades and businesses that trade their own stocks, securities and commodities from filing unincorporated business franchise taxes. The business franchise tax rate is lowered from 9.975 percent to 9.4 percent. Alternative Fuel Vehicle Conversion Act of 2014 institutes an income tax credit for the conversion of vehicles to run on alternative fuels. The tax credit is for up to 50 percent of incurred costs, cannot exceed the taxpayers liability, and is non-refundable. The credit is also available against individual income taxes. Alternative Fuel Infrastructure Incentive Act of 2014 institutes an income tax credit for the installation of alternative fuel infrastructure on a qualified alternative fuel vehicle refueling property The tax credit is for up to 50 percent of incurred costs, cannot exceed the taxpayers liability, and is non-refundable. In the case of the credit for infrastructure investments, the credit can be carried forward for up to two tax years. The credit is also available against individual income taxes. Make Tax Clarity Equity Act of 2013 Subject to Appropriations. This Act allows taxpayers to receive a credit for tax years 1998 through 2000three years preceding the Tax Clarity Act of 2000if the taxpayers taxable income for these years was changed or corrected by the IRS. As a result, companies can claim credits for any overpayments starting in FY 2018. The provision will make these changes subject to appropriations. Non-tax Revenue Changes: Consumer Procedures and Protections Enforcement Amendment Act of 2014 permits the Department of Consumer and Regulatory Affairs to impose civil fines, penalties and fees for violations of consumer protections laws. Under current law, only a judge can administer fines for consumer protection violations.

FY 2015 Proposed Budget and Financial Plan

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3-25

 Solar Permitting Fees Amendment Act of 2014 creates a separate permit fee schedule for solar permitting with two project categories: solar photovoltaic and solar thermal. If the project is solar photovoltaic, the permit fee is based on expected kilowatt generation levels. If the project is solar thermal, the permit fee is based on number of solar panels. Under current law, solar panel installation projects are based on the expected cost of the installation, as are other types of additions, alterations and repairs. Residential Real Property Equity and Transparency Act of 2014 waives the $100 fee Office of Tax and Revenue charges to issue a certificate of redemption requested by a taxpayer after redeeming a property sold at tax sale. Dedicated Tax Revenue Changes: Reversal to the Dedicated Funding for the Commission on Arts and Humanities returns back to the local fund 1/23rd of the general sales tax revenue that would have been transferred to the Commission starting in FY 2018. Reversal of the Dedication of Sales Tax to the Healthy Schools Fund will replace the dedicated sales taxes that support this fund with annual appropriations of the same amount. Reversal to the Smoking Cessation Dedicated Funding returns back to the local fund 10 percent of the cigarette excise taxes (imposed under D.C. Official Code 47 2402) to a Smoking Cessation Fund, starting in FY 2018. Special Purpose Fund Revenue Changes: D.C. Public Charter School Board Funding Amendment Act of 2014 increases the percentage of the D.C. Public Charter Schools (DCPCS) budget paid to the D.C. Public Charter School Board (PCSB) from 0.5 percent to 1 percent. Surplus Property Fund Establishment Act creates a new special purpose fund to collect a portion of revenues received from the sale of government surplus property (such as unneeded equipment). The District contracts with a private vendor to manage the sale of the surplus property and the sole purpose of the new fund is to pay for the vendors contract.

Additional Information on D.C. Revenues

The following tables provide additional detail on District taxes. Additional information on District of Columbia taxes and its economy is available on the OCFO website under Reports and Publications(http://cfo.dc.gov/page/reports-and-publications). These include: Tax Facts District of Columbia Data Book: Revenue and Economy. Economic Indicators and Review of District of Columbia Economic and Revenue Trends. Special Reports on non-tax revenue, tax expenditures, and special purpose funds.

Revenue

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Table 3-13

Percentage Changes from Prior Fiscal Year in General Fund, Local Revenue by Source, Fiscal Years 2013-2018
FY 2013
Revenue Source Real Property Transfer to TIF/Pilot Real Property (net) Personal Property Public Space Rental Transfer to DDOT Enterprise Fund Public Space Rental (net) Total Property (net) General Sales Transfer to Convention Center Fund Transfer to TIF Transfer to Arts and Humanities Enterprise Fund Transfer to Ballpark Revenue Fund Transfer to Healthy DC Fund Transfer to WMATA Subsidy (parking tax) Transfer to Healthy Schools Fund Transfer to ABRA Program General Sales (net) Alcohol Cigarette Transfer to Smoking Cessation Fund Cigarette (net) Motor Vehicle Motor Fuel Tax Transfer to Highway Trust Fund Total Sales (net) Individual Income Corporate Franchise Unincorporated Business Franchise Total Income Public Utility Transfer to Ballpark Revenue Fund Public Utility (net) Toll Telecommunications Transfer to Ballpark Revenue Fund Toll Telecommunications (net) Insurance Premiums Transfer to Healthy DC and Health Care Expansion Fund Insurance Premiums (net) Healthcare Provider Tax Transfer to Nursing Facility Quality of Care Fund
(Continued on next page)

FY 2014
Estimate 5.2% 54.4% 4.5% 2.8% 3.4% 1.9% 4.4% 4.5% 3.5% -6.8% -15.6% 0.0% -5.2% 0.0% 5.8% 3.5% -1.7% -1.7% 2.4% 0.0% 0.0% 5.4% 4.9% 5.6% 3.1% 4.9% 3.7% 4.4% 3.6% 4.5% 2.0% 4.6% 12.6% 35.4% 1.4% -6.6% -6.6%

FY 2015
Estimate 8.2% -0.2% 8.3% 1.0% -0.5% 0.0% -0.5% 8.0% 4.0% 3.7% 9.3% 3.1% 101.9% 0.7% 0.0% 154.3% 4.0% 3.7% -1.7% -1.7% 2.5% -1.0% -1.0% 3.7% 3.4% 3.3% 6.1% 3.6% 2.3% 1.4% 2.3% 1.4% 1.4% 1.4% 5.2% 10.0% 2.0% 7.1% 7.1%

FY 2016
Projected 3.6% 2.2% 3.7% 1.0% 0.0% 0.0% 0.0% 3.5% 3.6% 3.8% -6.5% 3.3% 100.0% 0.3% 0.0% 0.0% 4.2% 3.8% -1.7% -1.7% 3.0% -1.0% -1.0% 4.0% 3.6% 2.6% 3.2% 3.4% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% 1.4% 6.3% -2.0% 0.0% 0.0%

FY 2017
Projected 3.4% -12.7% 3.7% 1.0% 0.0% 0.0% 0.0% 3.6% 3.4% 3.5% 13.1% 3.5% 99.5% 0.2% 0.0% 0.0% 3.3% 3.5% -1.7% -1.7% 3.5% -1.0% -1.0% 3.1% 3.9% 3.6% 3.6% 3.8% 3.5% 3.5% 3.5% 3.5% 3.5% 3.5% -2.6% 6.4% -9.5% 0.0% 0.0%

FY 2018
Projected 3.4% 27.5% 3.0% 1.0% 0.0% 0.0% 0.0% 2.9% 3.8% 3.4% 4.9% 0.0% 0.0% 0.0% 0.0% 0.0% -1.3% 3.4% -1.7% -11.5% 3.5% -1.0% -1.0% -1.3% 4.0% 1.7% 4.4% 3.7% 3.3% 3.3% 3.3% 3.3% 3.3% 3.3% 3.4% 6.6% 0.6% 0.0% 0.0%

Actual 5.1% -13.2% 5.4% -1.5% 2.7% 2.7% 5.2% 2.4% 3.0% 68.6% 22.4% 10.4% 5.5% 0.0% 0.0% 15.1% -4.5% -4.5% 5.9% -1.7% -1.7% 0.1% 10.1% -1.3% -5.3% 7.0% 1.9% 1.7% 1.9% -3.1% 0.6% -3.3% -10.9% -24.8% -1.9% 13.5% 13.5%

Revenue

FY 2015 Proposed Budget and Financial Plan

3-28

Table 3-13 (continued)

Percentage Changes from Prior Fiscal Year in General Fund, Local Revenue by Source, Fiscal Years 2013-2018
FY 2013 Revenue Source
Ballpark Fee Transfer to Ballpark Revenue Fund Hospital Bed Tax and Hospital Provider Fee Transfer to Hospital Fund and Hospital Provider Fee Fund ICF-IDD Assessment Transfer to Stevie Sellows Quality Improvement Fund Care First Contribution Transfer to Healthy DC and Health Care Expansion Fund Total Gross Receipts (net) Estate Deed Recordation Transfer to HPTF Deed Recordation (net) Deed Transfer Transfer to HPTF Deed Transfer (net) Co-op Recordation Economic Interests Total Other Taxes (net) TOTAL TAXES NET OF DEDICATED TAXES Licenses and Permits Fines and Forfeits Charges for Services Miscellaneous TOTAL NON-TAX Lottery TOTAL LOCAL FUND REVENUE NET OF DEDICATED TAXES Actual -8.4% -8.4% -3.8% -3.8% 159.5% 159.5% 0.0% 0.0% -0.1% -61.5% 27.6% 24.9% 28.1% 25.8% 25.8% 25.8% -5.4% -73.2% -3.7% 4.1% 1.5% -19.9% 2.2% 42.0% 3.5% 2.9% 4.0%

FY 2014
Estimate -13.6% -13.6% 84.2% 84.2% 98.4% 98.4% 0.0% 0.0% 3.4% 0.0% -14.4% -13.0% -14.6% -17.5% -17.5% -17.5% -1.0% 123.6% -11.6% 3.7% -6.9% 20.2% -13.9% -49.8% -14.9% -11.9% 2.1%

FY 2015
Estimate 3.2% 3.2% -100.0% -100.0% 6.1% 6.1% -100.0% -100.0% 2.0% 0.0% 6.3% 6.9% 6.2% 4.6% 4.6% 4.6% 1.0% -63.1% 2.0% 5.0% 1.0% 29.4% 6.0% 0.5% 14.2% 9.7% 5.6%

FY 2016
Projected 0.3% 0.3%

FY 2017
Projected 4.3% 4.3%

FY 2018
Projected 2.0% 2.0%

0.0% 0.0%

0.0% 0.0%

0.0% 0.0%

2.3% 0.0% 4.2% 4.2% 4.2% 3.1% 3.1% 3.1% 1.0% -8.8% 3.1% 3.5% 1.0% -4.7% -3.1% 1.2% -2.4% 1.5% 3.1%

0.8% 0.0% 4.9% 4.9% 4.9% 4.7% 4.7% 4.7% 1.0% 0.5% 4.1% 3.5% 1.1% -4.7% 5.1% 4.5% -0.5% 1.5% 3.2%

2.8% 0.0% 4.1% 4.1% 4.1% 3.0% 3.0% 3.0% 0.0% 0.0% 3.1% 2.5% 1.1% -2.3% 0.0% -2.8% -1.5% 0.0% 2.2%

FY 2015 Proposed Budget and Financial Plan

Revenue

3-29

Table 3-14

Changes from Prior Fiscal Year in General Fund, Local Revenue by Source, Fiscal Years 2013-2018
(Dollars in Thousands) Revenue Source
Real Property Transfer to TIF/Pilot Real Property (net) Personal Property Public Space Rental Transfer to DDOT Enterprise Fund Public Space Rental (net) Total Property (net) General Sales Transfer to Convention Center Fund Transfer to TIF Transfer to Arts and Humanities Enterprise Fund Transfer to Ballpark Revenue Fund Transfer to Healthy DC Fund Transfer to WMATA Subsidy (parking tax) Transfer to Healthy Schools Fund Transfer to ABRA Program General Sales (net) Alcohol Cigarette Transfer to Smoking Cessation Fund Cigarette (net) Motor Vehicle Motor Fuel Tax Transfer to Highway Trust Fund Total Sales (net) Individual Income Corporate Franchise Unincorporated Business Franchise Total Income Public Utility Transfer to Ballpark Revenue Fund Public Utility (net) Toll Telecommunications Transfer to Ballpark Revenue Fund Toll Telecommunications (net) Insurance Premiums Insurance Premiums (net) Healthcare Provider Tax Transfer to Nursing Facility Quality of Care Fund
(Continued on next page)

FY 2013 Actual
92,826 (4,259) 97,085 (856) 864 864 97,094 26,848 3,015 15,257 2,816 5,873 236 (349) 779 (1,612) (1,612) 2,598 (387) (387) 1,415 150,205 (3,941) (8,675) 137,589 2,684 144 2,540 (1,843) 13 (1,856) (9,445) (1,012) 1,795 1,795

FY 2014 Estimate
99,336 15,223 84,113 1,532 1,142 500 642 86,287 51,726 3,644 (2,556) (2,408) 106 (236) 53,176 208 (591) (591) 1,121 53,914 80,319 16,777 4,795 101,891 5,225 381 4,844 2,534 45 2,489 9,804 9,066 738 (1,003) (1,003)

FY 2015 Estimate
164,302 (78) 164,380 564 (173) (173) 164,771 47,458 3,967 3,261 398 108 418 710 38,596 228 (568) (568) 1,193 (224) (224) 39,449 58,974 10,277 9,669 78,920 3,341 127 3,214 837 32 805 4,527 3,473 1,054 1,003 1,003

FY 2016 Projected
79,117 967 78,150 570 78,720 45,041 4,212 (2,489) 446 214 202 42,456 240 (566) (566) 1,467 (222) (222) 43,597 63,643 8,422 5,471 77,536 5,215 318 4,897 2,087 80 2,007 1,301 2,392 (1,091) -

FY 2017 FY 2018 Projected Projected

76,795 (5,605) 82,400 575 82,975 43,951 4,021 4,671 486 426 112 34,235 230 (556) (556) 1,762 (219) (219) 35,671 71,282 12,168 6,339 89,789 5,398 329 5,069 2,160 83 2,077 (2,379) 2,602 (4,981) 80,367 10,582 69,785 581 70,366 49,827 4,102 1,968 57,655 (13,898) 234 (546) 3,116 (3,662) 1,825 (217) (217) (15,501) 76,040 5,982 7,980 90,002 5,321 325 4,996 2,130 82 2,048 3,124 2,834 290 -

Transfer to Healthy DC and Health Care Expansion Fund (8,433)

Revenue

FY 2015 Proposed Budget and Financial Plan

3-30

Table 3-14 (cont)

Changes from Prior Fiscal Year in General Fund, Local Revenue by Source, Fiscal Years 2013-2018
(Dollars in Thousands) Revenue Source
Ballpark Fee Transfer to Ballpark Revenue Fund Hospital Bed Tax and Hospital Provider Fee ICF-IDD Assessment Transfer to Stevie Sellows Quality Improvement Fund Care First Contribution Transfer to Healthy DC and Health Care Expansion Fund Total Gross Receipts (net) Estate Deed Recordation Transfer to HPTF Deed Recordation (net) Deed Transfer Transfer to HPTF Deed Transfer (net) Co-op Recordation Economic Interests Total Other Taxes (net) TOTAL TAXES NET OF DEDICATED TAXES Licenses and Permits Fines and Forfeits Charges for Services Miscellaneous TOTAL NON-TAX Lottery TOTAL LOCAL FUND REVENUE NET OF DEDICATED TAXES 239,690 131,039 356,642 205,584 223,252 156,665

FY 2013 Actual
(2,676) (2,676) (602) 1,612 1,612 (328) (63,296) 45,175 6,107 39,068 31,374 4,706 26,668 (320) (15,920) (13,801) 221,969 1,140 (36,094) 1,621 49,144 15,811 1,910

FY 2014 Estimate
(3,983) (3,983) 12,759 12,759 2,580 2,580 8,071 (29,997) (3,980) (26,017) (26,776) (4,016) (22,760) (57) 7,185 (41,649) 208,514 (5,423) 29,449 (10,507) (82,861) (69,342) (8,133)

FY 2015 Estimate
808 808 (27,915) (27,915) 317 317 (5,000) (5,000) 5,073 11,253 1,838 9,415 5,801 870 4,931 55 (8,200) 6,201 294,414 722 51,390 3,865 432 56,409 5,819

FY 2016 Projected
66 66 5,813 7,972 1,195 6,777 4,089 613 3,476 56 (423) 9,886 215,552 756 (10,639) (2,126) 1,041 (10,968) 1,000

FY 2017 Projected
1,123 1,123 2,165 9,692 1,454 8,238 6,392 959 5,433 56 21 13,748 224,348 795 (10,083) 3,383 3,809 (2,096) 1,000

FY 2018 Projected
545 545 7,334 8,507 1,276 7,231 4,272 641 3,631 10,862 163,063 835 (4,751) (2,482) (6,398) -

Transfer to Hospital Fund and Hospital Provider Fee Fund (602)

FY 2015 Proposed Budget and Financial Plan

Revenue

3-31

Table 3-15

General Purpose Non-Tax Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands) Comp.
Object Code 3001 3002 3012 3013 3014 3015 3021 3023 3053 6035

FY 2013
Agency DISB Pub Svc Comm. DCRA DCRA DCRA DCRA OCFO DMH DMV DCRA DCRA Object Title INSURANCE LICENSE PSC LICENSE BUILDING STRUCTURES & EQUIPMENT CERTIFICATE OF OCCUPANCY REFRIGERATION & PLUMBING PERMIT ELECTRICAL PERMIT VENDOR FEES OTHER LICENSE FEES DEALER REGISTRATION APPLICATION FEE ENHANCED SURVEYOR FUNCTION OTHER PERMITS Others-CAFR Actual 13,726 11 22,195 435 3,517 2,529 159 9 2 658 697 1,079 45,017

FY 2014
Projected 14,413 11 20,000 350 2,500 2,000 0 8 3 450 500 40,235

FY 2015
Projected 15,133 12 20,000 350 2,500 2,000 0 9 3 450 500 40,957

FY 2016
Projected 15,890 12 20,000 350 2,500 2,000 0 8 3 450 500 41,713

FY 2017
Projected 16,684 12 20,000 350 2,500 2,000 0 9 3 450 500 42,508

FY 2018
Projected 17,519 12 20,000 350 2,500 2,000 0 9 3 450 500 43,343

BUSINESS LICENSES AND PERMITS

TOTAL BUSINESS LICENSES AND PERMITS NONBUSINESS LICENSES AND PERMITS 3100 3100 3100 3100 3100 3120 3140 3144 3145 3147 3148 3149 3150 3150 3153 3153 3161 DMV DMV DMV DMV DMV MPD DMV DMV DMV DMV DMV DMV DMV DMV DMV DMV DMV DRIVERS LICENSE CANCEL ROAD TEST FEE CHANGE OF ADDRESS FEE DRIVER'S LICENSE-KNOWLEDGE TEST DRIVER'S LICENSE-ROAD TEST BOAT REGISTRATION RECIPROCITY PERMIT DIGIT CERTIFICATE FEE PERSONALIZED TAGS DCTC ISSUANCES TEMPORARY TAGS TRANSFER OF TAGS VEHICLE REGISTRATION ASSOCIATED FEE FOR ONE YEAR OUT OF STATE REGISTRATION FEE RECORD SEARCHES ASSOCIATED FEE FOR THIRTY (30) DAYS Others-CAFR TOTAL NONBUSINESS LICENSES AND PERMITS TOTAL LICENSES AND PERMITS
(Continued on next page)

5,436 29 22 454 99 157 590 3 75 700 12 45 26,105 33 2 12 1 65 33,840 78,857

4,250 35 15 300 80 145 530 4 70 655 13 50 27,000 35 0 12 5 33,199 73,434

4,250 35 15 300 80 145 530 4 70 655 13 50 27,000 35 0 12 5 33,199 74,156

4,250 35 15 300 80 145 530 4 70 655 13 50 27,000 35 0 12 5 33,199 74,912

4,250 35 15 300 80 145 530 4 70 655 13 50 27,000 35 0 12 5 33,199 75,707

4,250 35 15 300 80 145 530 4 70 655 13 50 27,000 35 0 12 5 33,199 76,542

Revenue

FY 2015 Proposed Budget and Financial Plan

3-32

Table 3-15 (Cont.)

General Purpose Non-Tax Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands) Comp.
Object Code 5000 5010 5010 5020 5030 5040 5050 5060 5060 5060

FY 2013
Agency Object Title Actual 101 74,800 68,836 24 114 190 240 625 114 526 (61) 145,509

FY 2014
Projected 100 105,198 66,472 24 114 190 240 2,000 120 500 174,958

FY 2015
Projected 100 155,812 66,748 24 114 190 240 2,500 120 500 226,348

FY 2016
Projected 100 148,020 63,401 24 114 190 240 3,000 120 500 215,709

FY 2017
Projected 100 140,618 60,220 24 114 190 240 3,500 120 500 205,626

FY 2018
Projected 100 138,878 57,209 24 114 190 240 3,500 120 500 200,875

FINES AND FORFEITURES Taxicab Comm. HACKERS FINES MPD DMV DPW DPW DPW DPW DISB DDOT ABC AUTOMATED ENFORCEMENT TRAFFIC FINES RSC 1501 SALE OF ABANDONED PROPERTY BOOTING FEES TOWING FEES-RSC 1505 IMPOUNDMENT FEES-RSC 1506 FINES AND FORFEITURES-OTHER FINES AND FORFEITURES/ADJUDICATIONS FINES AND FORFEITURES-OTHER Others-CAFR TOTAL FINES AND FORFEITURES MISCELLANEOUS 5300 5600 5700 600 601 606 607 612 638 648 649 658 664 665 666 668 673 674 1243 6103 6106 6106 6106 6106 6106 6106 6106 WASA OCFO OCFO DDOE DEMPSJ DOH DDOE DOH DOH DDOE DOH DOH DDOE DDOE DDOE DDOE DOH DDOE Off. the Sec. BOE Off. of Mayor Off. of Zoning FEMS DPW DCRA DOC OCME WASA - P.I.L.O.T. INTEREST INCOME UNCLAIMED PROPERTY GENERAL ENFORCEMENT INSURANCE VIOLATION FINES VITAL RECORDS REVENUE UNDERGROUND STORAGE TANK FOOD HANDLERS CERTIFICATION ANIMAL CONTROL DOG LISCENSE FEE ASBESTOS CERTIFICATION AND ABATEMENT FEES HEALTH FACILITY FEE FEES FOR PUBLIC HEALTH LABORATORY ADJUDICATION HEARINGS (AIR QUALITY) ADJUDICATION HEARINGS (WATER QUALITY) WELLS FUND LEAD POISONING PREVENTION DOH-REGULATORY ENFORCEMENT FUND HAZARDOUS GENERATOR FEES DISTRIBUTION FEES REIMBURSEMENTS OTHER REVENUES OTHER REVENUE (OFF OF ZONING APPL. FEES) OTHER REVENUES OTHER REVENUES OTHER REVENUES OTHER REVENUES OTHER REVENUES 10,384 146 34,674 138 45 2,378 387 654 75 310 42 0 20 24 0 180 78 221 1,000 1 15 1,115 435 1,623 50 173 237 12,414 102 27,000 140 35 2,425 407 667 77 320 43 0 20 24 39 200 80 242 1,000 1 1 900 350 1,386 50 200 225 12,414 122 27,000 144 35 2,473 407 680 78 500 44 0 22 27 39 200 81 242 1,000 1 1 950 350 1,386 50 200 225 12,414 163 27,000 149 35 2,523 407 694 80 500 45 0 22 27 39 200 83 242 1,000 1 1 1,000 350 1,386 50 200 225 12,414 163 27,000 153 35 2,574 407 708 81 500 45 0 22 30 39 200 85 242 1,000 1 1 1,000 350 1,386 50 200 225 12,414 163 27,000 153 35 2,574 407 708 81 500 45 0 22 30 39 200 85 242 1,000 1 1 1,000 350 1,386 50 200 225

(Continued on next page)

FY 2015 Proposed Budget and Financial Plan

Revenue

3-33

Table 3-15 (Cont.)

General Purpose Non-Tax Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands) Comp.
Object Code 6106 6106 6106 6106 6106 601 602 611 612 6107 6111 6111 6111 6111 6111

FY 2013
Agency DDOT DMH OAG MPD OCFO OAG OAG OAG OAG DCRA DCPL OCP DEMPED DGS/OPM MPD Object Title OTHER REVENUES OTHER REVENUES OTHER REVENUES OTHER REVENUE OTHER REVENUES DUI FUND ANTI-TRUST FUND CONSUMER PROTECTION FUND ANTIFRAUD FUND CIVIL INFRACTIONS LIBRARY BOOK FINES & MISCELLANEOUS SURPLUS PROPERTY, DCSS DISC REV DC P-CAD REBATES OTHER REVENUE-OTHER OTHER REVENUE DATA PROCESSING, SALE OF UNCLAIMED PROPERTY, CIVIL FORFEITURE AND GAMBLING PROCEEDS 1,700 2 3 28,248 66,510 166,268 2,140 57 494 Actual 6 3 2,045 1,696 2,471 139 338 4,552 139 1,195 125

FY 2014
Projected 4 3 918 680 1,323 138 300 1,800 600 500 131 2,505 50 622

FY 2015
Projected 4 3 600 680 1,323 138 300 1,800 600 500 133 2,430 50 622

FY 2016
Projected 4 3 600 680 1,323 138 300 1,800 600 500 135 2,721 50 622

FY 2017
Projected 4 3 600 680 1,323 138 300 1,800 600 500 137 2,946 50 622

FY 2018
Projected 4 3 600 680 1,323 138 300 1,800 600 500 137 2,946 50 622

1,180 2 3 24,300 83,407

1,180 2 3 24,800 83,839

1,180 2 3 25,383 84,880

1,180 2 3 28,890 88,689

1,180 2 3 26,408 86,207

9200 9205 6111 6111

DMH DMH OCFO OCFO

MISCELLANEOUS OTHER REVENUE SODA COMMISSIONS OTHER REVENUE-CCU COLLECTION CAFR Reclass and Other Revenue

TOTAL MISCELLANEOUS CHARGES FOR SERVICES 3200 3201 3202 3203 3204 3205 3206 3207 3208 3208 3208 3208 3209 Pub Svc Comm. DCRA DCRA DCRA DCRA DCRA MPD DOC DMH MPD DCRA DMV FEMS TELECO REGISTRATION HOME OCCUPATION LICENSE BOILER INSPECTION PERMITS WELDING CERTIFICATE ELEVATOR INSPECTION OTHER SERVICE CHARGES FINGERPRINTS, PHOTOS OTHER SERVICE CHARGES-OTHER REPRODUCTION OF REPORTS REPRODUCTION OF REPORTS REPRODUCTION OF REPORTS REPRODUCTION OF REPORTS EMERGENCY AMBULANCE FEES

10 42 43 2 421 5 477 13 2 61 51 2,898 19,362

11 40 40 2 400 5 425 26 2 47 10 3,000 17,000

12 40 40 2 400 5 425 26 2 47 10 3,000 17,500

12 40 40 2 400 5 425 26 2 47 10 3,000 18,000

12 40 40 2 400 5 425 26 2 47 10 3,000 18,000

12 40 40 2 400 5 425 26 2 47 10 3,000 18,000

(Continued on next page)

Revenue

FY 2015 Proposed Budget and Financial Plan

3-34

Table 3-15 (Cont.)

General Purpose Non-Tax Revenue by Source, Fiscal Years 2013-2018

(Dollars in Thousands) Comp.
Object Code 3210 3211 3214 3215 3219 3220 3221 3221 3222 3223 3223 3227 3207 3234 3234 3234 3234 3235 3251 3310 3320

FY 2013
Agency MPD MPD DMV DMV DCRA DCRA DMV OCFO DCRA DMV DGS/OPM DCRA DMV DCRA DDOT DMV DCPL DCRA OCFO DISB DGS/OPM Object Title TRANSCRIPT OF RECORDS FIREARM USER FEE MOTOR VEHICLE INSPECTION VEHICLE TITLES RSC 1259 WHARVES AND MARKETS SURVEYOR FEES RECORDATION FEE (RSC 1275) DEED RECORDATION FEES CORP RECORDATION PARKING FEES/PERMITS RSC 1314 OTHER CHARGES FOR SERVICES/ PARKING PROGRAM COND/CO0P CERTIFICATE BUSINESS-INSURANCE LAPSE FEES OTHER SERVICE CHARGES-OTHER OTHER SERVICE CHARGES OTHER SERVICE CHARGES BOOKSTORE-DCPL MODIFICATION AND VARIANCE REQUESTS TRANSCRIPT OF RECORDS-TAX CERTIFICATES INVESTMENT ADVISORS ACT RENTALS Others-CAFR 1,252 2 2,005 323 32 178 35 142 127 488 14,232 1,767 75,416 466,050 Actual 218 238 0 2,052 147 130 704 7,418 15,483 5,056

FY 2014
Projected 210 100 0 2,000 300 100 500 7,000 12,000 3,000 1,319 0 1,900 121 0 100 30 25 120 488 14,588 64,909 396,708

FY 2015
Projected 210 100 0 2,000 300 100 500 7,000 15,000 3,000 1,319 0 1,900 121 0 100 30 25 120 488 14,952 68,774 453,117

FY 2016
Projected 210 100 0 2,000 300 100 500 7,000 12,000 3,000 1,319 0 1,900 121 0 100 30 25 120 488 15,326 66,648 442,149

FY 2017
Projected 210 100 0 2,000 300 100 500 7,000 15,000 3,000 1,319 0 1,900 121 0 100 30 25 120 488 15,709 70,031 440,053

FY 2018
Projected 210 100 0 2,000 300 100 500 7,000 15,000 3,000 1,319 0 1,900 121 0 100 30 25 120 488 15,709 70,031 433,655

CHARGES FOR SERVICES (Continued)

TOTAL CHARGES FOR SERVICES TOTAL NON TAX REVENUE

FY 2015 Proposed Budget and Financial Plan

Revenue

3-35

3-36
FY 2013 End of Year Fund Balance FY 2014 FY 2014 Certified Certified Fund Revenues Balance Use
457,944,000 0 107,752,000 107,752,000 4,266,000 4,266,000 7,833,585 4,580,497 3,253,088 14,114,000 14,114,000 39,801,000 106,000 34,695,000 5,000,000 5,202,000 5,202,000 27,915,000 27,915,000 0 500,000 500,000 0 500,000 0 3,520,769 43,321,769 0 14,114,000 15,117,000 15,117,000 38,381,000 214,000 38,167,000 5,202,000 5,519,000 5,519,000 0 27,915,000 0 500,000 500,000 0 500,000 0 7,833,585 7,839,189 4,625,123 3,214,066 0 4,899,741 9,165,741 4,266,000 4,266,000 0 4,266,000 0 107,752,000 111,719,000 111,719,000 0 111,719,000 8,420,510 466,364,510 442,056,000 6,811,515 448,867,515 450,050,000 115,931,000 115,931,000 4,266,000 4,266,000 7,839,189 7,832,389 4,641,178 3,191,211 0 15,117,000 15,117,000 15,117,000 6,811,515 45,192,515 40,987,000 428,000 40,559,000 0 5,519,000 5,519,000 5,519,000 0 0 0 500,000 500,000

Revenue

Table 3-16

Dedicated Tax Revenue Funds by Source of Revenue, Fiscal Years 2014-2018

FY 2014 Certified Resources FY 2015 FY 2015 Certified Certified Fund Revenues Balance Use FY 2015 Certified Resources FY 2016 Certified Revenues FY 2017 Certified Revenues
460,493,000 119,952,000 119,952,000 4,266,000 4,266,000 7,835,339 4,646,531 3,188,808 15,117,000 15,117,000 44,016,000 854,000 43,162,000 5,519,000 5,519,000 0 500,000 500,000

FY 2018 Certified Revenues

543,401,000 124,054,000 124,054,000 4,266,000 4,266,000 7,832,389 4,664,821 3,167,568 15,117,000 15,117,000 46,849,000 854,000 45,995,000 5,519,000 5,519,000 0 500,000 500,000

TOTAL DEDICATED TAX REVENUE

Convention Center Fund (EZ0 0110) Sales Tax 4,899,741

Healthy Schools Fund (GD0 0111) Sales Tax 0

Repayment of Revenue Bonds (DT0 0110) Deed Recordation Tax Deed Transfer Tax 4,570,715

Nursing Facility Quality of Care Fund (HT0 0110) Healthcare Provider Tax 10,332,284

Healthy DC Fund (HT0 0111) Sales Tax Insurance Premiums Tax HMSC Contribution

Stevie Sellows Quality Improvement Fund (HT0 0112) 2,316,380 ICF-IDD Assessment 715,707

Hospital Fund (HT0 0114) and Hospital Provider Fee Fund (HT0 0115) Hospital Bed Tax and Hospital Provider Fee

FY 2015 Proposed Budget and Financial Plan

DDOT Enterprise Fund (KA0 0111) Public Space Rental

(Continued on next page)

Table 3-16 FY 2013 End of Year Fund Balance FY 2014 FY 2014 Certified Certified Fund Revenues Balance Use
62,268,000 62,268,000 22,391,000 22,391,000 460,000 460,000 0 0 0 292,502,585 49,563,000 13,000,000 9,034,000 2,278,000 25,251,000 37,719,415 22,055,503 15,663,912 0 0 8,420,510 300,923,095 49,563,000 0 0 0 269,364,189 50,928,000 13,398,000 9,161,000 2,310,000 26,059,000 37,719,415 40,421,811 23,848,877 16,572,934 0 78,159,000 0 0 0 0 0 0 0 0 460,000 1,170,000 1,170,000 0 1,170,000 0 22,391,000 22,167,000 22,167,000 0 22,167,000 21,945,000 21,945,000 1,170,000 1,170,000 0 0 0 0 0 0 0 0 6,811,515 0 276,175,704 50,928,000 276,155,389 51,838,000 13,844,000 9,479,000 2,390,000 26,125,000 0 40,421,811 42,236,611 25,027,822 17,208,789 0 81,342,000 0 62,268,000 62,686,000 62,686,000 0 62,686,000 62,888,000 62,888,000

Dedicated Tax Revenue Funds by Source of Revenue, Fiscal Years 2014-2018

FY 2014 Certified Resources FY 2015 FY 2015 Certified Certified Fund Revenues Balance Use FY 2015 Certified Resources FY 2016 Certified Revenues FY 2017 Certified Revenues
63,000,000 63,000,000 21,726,000 21,726,000 1,170,000 1,170,000 0 0 0 283,101,339 53,859,000 14,330,000 9,808,000 2,473,000 27,248,000 44,646,661 26,476,469 18,170,192

FY 2018 Certified Revenues

63,000,000 63,000,000 21,509,000 21,509,000 1,170,000 1,170,000 0 57,655,000 57,655,000 3,116,000 3,116,000 350,587,389 54,811,000 14,330,000 10,133,000 2,555,000 27,793,000 46,566,611 27,734,179 18,832,432

WMATA (KE0 0110) Sales Tax (parking) 0

FY 2015 Proposed Budget and Financial Plan 12,047,151 0 60,226 0 0 34,942,204 0 0 0 0 78,159,000 43,209,000 34,950,000 165,441,415 0 165,441,415 81,342,000 43,131,000 38,211,000 172,691,811 0 172,691,811 79,820,000 44,098,000 35,722,000 173,894,611 78,886,000 38,493,000 40,393,000 177,391,661

Highway Trust Fund (KZ0 0110) Motor Fuel Tax

ABRA (LQ0 0110) Sales Tax

Neighborhood Investment Fund (EB0 0011) Personal Property Tax

Arts and Humanities Enterprise Fund (BX0) Sales Tax

Smoking Cessation Fund (RM0) Cigarette Excise Tax

Sub Total - GENERAL FUND

Ballpark Fund (BK0 0110) Sales Tax Public Utility Tax Toll Telecommunications Tax Ballpark Fee

Revenue

Housing Production Trust Fund (UZ0 0110) Deed Recordation Tax Deed Transfer Tax

3-37

Tax Increment Financing (TX0/TY0 0110) Real Property Tax Sales Tax Sub Total - ENTERPRISE FUND

91,436,000 49,075,000 42,361,000 192,813,611

Table 3-17: Special Purpose (O-type) Revenue Funds

Table 3-17, which follows, reports the certified revenues and fund balance use for the Districts Special Purpose (O-type) Revenue funds. The revenues reported in this table are District agency projections based on current law. They do not include any policy proposals affecting revenues or fund balances included in this FY 2015 Proposed Budget and Financial Plan. Any such policy changes are reported earlier in this chapter in Table 3-12 (Policy Proposals Impacting General Fund Revenues). The first column in Table 3-17 reports each funds available fund balance at the end of FY 2013. Certain funds, by legislation, can retain and carry over to succeeding fiscal years revenue received during the fiscal year that exceeds the funds expenditures. This retained fund balance is an available resource for those funds in future fiscal years. In the case of other funds, the legislation that created the fund did not specify that the fund could retain its revenue. Therefore, at the end of the fiscal year, that excess revenue is transferred to the Local fund. The amounts shown in the FY 2013 End of Year Fund Balance column were calculated by the Office of Financial Operations and Systems (OFOS) during the preparation of the Districts Fiscal Year 2013 Comprehensive Annual Financial Report (CAFR). The next three columns show, for FY 2014, projected revenue under current law and fund balance use by fund. The Certified Resources column is the total of the Certified Revenues and the Certified Fund Balance Use Columns. The total certified resources column does not account for any legislated revenue transfers from the fund. The next three columns of the table report, for FY 2015, projected revenue under current law, projected fund balance use by fund, and total certified resources. The final three columns report the amount of projected revenue under current law for FY 2016, FY 2017, and FY 2018. Fund balance use is not projected over this three-year period due to the uncertainty of the amount of available fund balances that far into the future. A January 2013 D.C. Office of Revenue Analysis report (District of Columbia Special Purpose Revenue Funds Report) describes in some detail the Special Purpose Revenue funds listed in Table 3-17. It is available under Studies in the Reports and Publications section of the Office of the Chief Financial Officer web site: http://cfo.dc.gov/sites/default/files/dc/sites/ocfo/publication/attachments/FINAL%20special-purpose%20 report%20011713.pdf.

Revenue

FY 2015 Proposed Budget and Financial Plan

3-38

Table 3-17

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2013 End of Year Fund Balance 60,535 8,235 52,300 258,272 0 1,155 257,109 8 0 0 25,826,113 0 0 0 4,567,355 0 0 0 0 0 0 0 21,258,758 98,861 98,861 0 0 0 1,000,000 1,000,000 286,120 174,264 111,856 0 0 0 0 0 1,000,000 1,000,000 286,120 174,264 111,856 40,873,816 377,878 1,212,752 70,000 2,000,000 6,000 4,100,000 13,466,344 3,524,410 610,569 1,281,886 263,976 13,960,000 2,000,000 0 0 0 0 0 0 0 0 0 0 0 2,000,000 42,873,816 377,878 1,212,752 70,000 2,000,000 6,000 4,100,000 13,466,344 3,524,410 610,569 1,281,886 263,976 15,960,000 43,825,897 377,878 1,347,167 103,939 2,000,000 10,000 5,000,000 13,573,536 3,524,410 610,569 1,281,886 266,402 15,730,109 1,000,000 1,000,000 291,565 177,984 113,581 0 0 0 0 0 0 505,527 505,527 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6,121,110 2,080,000 3,000,000 924,538 116,572 124,462 0 0 124,462 0 6,245,572 2,080,000 3,000,000 1,049,000 116,572 6,326,442 2,300,000 3,009,041 895,000 122,401 0 0 0 0 0 70,000 10,000 60,000 0 0 0 70,000 10,000 60,000 72,000 12,000 60,000 8,000 8,000 0 80,000 20,000 60,000 6,326,442 2,300,000 3,009,041 895,000 122,401 505,527 505,527 43,825,897 377,878 1,347,167 103,939 2,000,000 10,000 5,000,000 13,573,536 3,524,410 610,569 1,281,886 266,402 15,730,109 1,000,000 1,000,000 291,565 177,984 113,581 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues 72,000 12,000 60,000 6,326,442 2,300,000 3,009,041 895,000 122,401 530,803 530,803 43,852,361 377,878 1,347,167 103,939 2,000,000 10,000 5,000,000 13,600,000 3,524,410 610,569 1,281,886 266,402 15,730,109 1,000,000 1,000,000 294,600 179,388 115,212 FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 72,000 12,000 60,000 6,326,442 2,300,000 3,009,041 895,000 122,401 557,343 557,343 43,855,959 377,878 1,347,167 103,939 2,000,000 10,000 5,000,000 13,600,000 3,524,410 610,569 1,281,886 270,000 15,730,109 1,000,000 1,000,000 303,437 184,769 118,668 FY 2018 Certified Revenues 72,000 12,000 60,000 6,326,442 2,300,000 3,009,041 895,000 122,401 585,210 585,210 43,860,959 377,878 1,347,167 103,939 2,000,000 10,000 5,000,000 13,600,000 3,524,410 610,569 1,281,886 275,000 15,730,109 1,000,000 1,000,000 312,540 190,312 122,228

FY 2015 Proposed Budget and Financial Plan

A. Governmental Direction and Support Office of Open Government (AG0) 0601 Board of Ethics and Accountability Fund (Fines) 0602 Lobbying Registration Fee Fund

Department of General Services (AM0) 1150 Utility Payments for Non-DC Agencies 1440 RFK & DC Armory Maintenance Fund 1460 Eastern Market Enterprise Fund 1500 Facilities Service Request Fund

Office of Finance and Resource Management (AS0) 1150 Utilities Payment for Non-DC Agencies

Office of the Chief Financial Officer (AT0) 0602 Payroll Service Fees 0603 Service Contracts 0605 Dishonored Check Fees 0606 Recorder of Deeds Surcharge 0608 Drug Pre Trust 0610 Bank Fees 0611 Tax Collection Fees 0613 Unclaimed Property Contingency Fund 0614 Defined Contribution Plan Administration 0619 DC Lottery Reimbursement 0626 Tobacco Fund Reimbursement 6115 OFT Central Collections Unit (CCU) O Type

Office of the Secretary (BA0) 1243 Distribution Fees

D.C. Department of Human Resources (BE0) 0615 Defined Benefits Retirement Program 1555 Reimbursables from Other Governments

Revenue

3-39

(Continued on next page)

3-40
FY 2013 End of Year Fund Balance 7,486,941 7,313,227 123,520 2,428 0 47,766 15,332 15,332 188,243 188,243 4,999,564 4,933,190 66,374 38,933,861 16,334,123 13,834,123 2,500,000 67,268,006 3,663,454 3,663,454 0 5,976,158 19,997,577 17,497,577 2,500,000 73,244,164 62,837 62,837 188,242 188,242 251,079 251,079 55,000 55,000 13,847,539 13,847,539 0 68,433,970 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,000 2,520,000 2,500,000 0 0 0 20,000 0 0 0 0 0 0 2,520,000 2,500,000 0 0 0 20,000 2,510,000 2,500,000 0 0 0 10,000 0 0 0 0 0 0 2,510,000 2,500,000 0 0 0 10,000 0 0 55,000 55,000 13,847,539 13,847,539 0 68,441,970 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 Certified Revenues 2,510,000 2,500,000 0 0 0 10,000 0 0 60,500 60,500 14,573,740 14,573,740 0 69,220,446 164,687 164,687 455,571 455,571 30,747,563 2,337,818 17,976,759 2,682,995 7,749,991 26,255,334 4,500,000 8,000,000 1,600,000 12,155,334 100,000 100,000 55,000 55,000 25,000 25,000 100,000 100,000 9,314,513 2,314,513 5,000,000 0 2,000,000 80,000 80,000 200,000 200,000 35,569,847 6,814,513 13,000,000 1,600,000 14,155,334 55,000 55,000 100,000 100,000 33,803,334 4,500,000 15,500,000 1,648,000 12,155,334 25,000 25,000 100,000 100,000 2,000,000 0 0 0 2,000,000 80,000 80,000 200,000 200,000 35,803,334 4,500,000 15,500,000 1,648,000 14,155,334 55,000 55,000 100,000 100,000 34,579,590 4,500,000 15,862,157 1,697,440 12,519,993

Revenue

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2017 Certified Revenues 2,510,000 2,500,000 0 0 0 10,000 0 0 66,000 66,000 16,000,000 16,000,000 0 70,691,181 FY 2018 Certified Revenues 2,510,000 2,500,000 0 0 0 10,000 0 0 72,000 72,000 18,000,000 18,000,000 0 72,739,151

A. Governmental Direction and Support (continued) Office of the Attorney General (CB0) 0603 Child Support - TANF/AFDC Collections 0604 Child Support - Reimbursements & Fees 0605 Child Support - Interest Income 0613 Independent Agencies 0615 Nuisance Abatement Fund

Office of Campaign Finance (CJ0) 0600 Special Purpose Revenue Fund

Medical Liability Captive INS Agency (RJ0) 1240 Captive Insurance Fund

Office of the Chief Technology Officer (TO0) 0602 DC NET Services Support 1200 SERVUS Program Sub-total: Governmental Direction and Support

B. Economic Development and Regulation Office of Planning (BD0) 2001 Historic Landmark & Historic District Filing Fees

55,000 55,000 100,000 100,000 35,379,095 4,500,000 16,235,179 1,748,363 12,895,553

55,000 55,000 100,000 100,000 36,202,626 4,500,000 16,619,392 1,800,814 13,282,420

Commission on Arts and Humanities (BX0) 0600 Special Purpose Revenue

FY 2015 Proposed Budget and Financial Plan

Department of Employment Services (CF0) 0610 Workers' Compensation Special Fund 0611 Workers' Compensation Administration Fund 0612 UI Interest/Penalties 0624 UI Administrative Assessment

(Continued on next page)

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2013 End of Year Fund Balance 24,805,300 4,738,702 692,763 147,725 2,929,193 5,000 174,654 11,607,544 748,930 1,300,000 2,460,789 10,500,000 10,500,000 7,500,000 1,000,000 6,500,000 11,611,989 11,611,989 0 6,565,523 6,565,523 0 0 0 0 0 1,500,000 0 1,500,000 1,800,000 1,800,000 12,300,000 12,300,000 9,000,000 1,000,000 8,000,000 11,611,989 11,611,989 0 6,565,523 6,565,523 11,000,000 11,000,000 5,500,000 1,000,000 4,500,000 12,139,253 12,139,253 0 6,911,031 6,911,031 0 0 1,000,000 0 1,000,000 20,000 0 20,000 0 0 5,330,550 0 0 0 0 0 0 5,030,550 0 300,000 0 30,135,850 4,738,702 692,763 147,725 2,929,193 5,000 174,654 16,638,094 748,930 1,600,000 2,460,789 24,733,436 2,500,000 1,600,000 103,436 3,000,000 0 130,000 13,000,000 400,000 1,500,000 2,500,000 8,873,411 1,495,802 0 0 912,714 0 0 5,964,498 0 500,397 0 33,606,847 3,995,802 1,600,000 103,436 3,912,714 0 130,000 18,964,498 400,000 2,000,397 2,500,000 11,000,000 11,000,000 6,500,000 1,000,000 5,500,000 12,159,253 12,139,253 20,000 6,911,031 6,911,031 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues 23,455,000 5,000,000 800,000 230,000 3,000,000 0 175,000 10,000,000 750,000 1,000,000 2,500,000 11,500,000 11,500,000 5,500,000 1,000,000 4,500,000 12,139,253 12,139,253 0 6,911,031 6,911,031 FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 23,335,000 2,500,000 1,600,000 70,000 2,400,000 0 165,000 13,000,000 400,000 700,000 2,500,000 11,500,000 11,500,000 6,000,000 1,000,000 5,000,000 12,139,253 12,139,253 0 6,911,031 6,911,031 FY 2018 Certified Revenues 20,955,000 2,500,000 800,000 230,000 3,000,000 0 175,000 10,000,000 750,000 1,000,000 2,500,000 11,500,000 11,500,000 6,000,000 1,000,000 5,000,000 12,139,253 12,139,253 0 6,911,031 6,911,031

FY 2015 Proposed Budget and Financial Plan 2,617,989 2,617,989 2,061,352 1,996,411 64,941 2,089,001 2,089,001

B. Economic Development and Regulation (continued) Dept. of Consumer and Regulatory Affairs (CR0) 20,298,989 6006 Nuisance Abatement 1,996,873 6008 Real Estate Guarantee and Education Fund 2,078,923 6009 Real Estate Appraisal Fee 0 6010 OPLA - Special Account 1,378,178 6011 Special Events Revolving 0 6012 Boxing Commission Revolving Account 0 6013 Basic Business License Fund 10,561,422 6020 Board of Engineers Fund 906,964 6030 Green Building Fund 2,114,265 6040 Corporate Recordation Fund 1,262,364

Office of Cable Television (CT0) 0600 Cable Franchise Fees

Dept. of Housing and Community Development (DB0) (3,173,347) 0602 Home Purchase Assistance Program Repayment (7,524,672) 0610 DHCD Unified Fund 4,351,326

Public Service Commission (DH0) 0631 Operating - Utility Assessment 0661 Allocation from PJM Settlement Fund

Revenue

3-41

Office of the People's Counsel (DJ0) 0631 Advocate for Consumers

(Continued on next page)

3-42
FY 2013 End of Year Fund Balance 10,900,000 5,000,000 2,800,000 3,100,000 25,000,000 25,000,000 4,000,000 4,000,000 31,890,730 1,134,240 8,000,000 7,500,000 450,000 11,000,000 2,306,490 0 1,500,000 0 0 95,000 95,000 159,278,876 0 0 34,511,755 95,000 95,000 193,790,631 4,500,000 100,000 500,000 0 0 0 0 0 2,900,000 0 1,000,000 36,390,730 1,234,240 8,500,000 7,500,000 450,000 11,000,000 2,306,490 0 4,400,000 0 1,000,000 34,152,139 1,068,463 6,555,501 10,801,539 450,000 11,500,000 2,316,520 0 1,460,116 0 0 95,000 95,000 167,689,193 2,395,140 2,395,140 6,395,140 6,395,140 3,700,000 3,700,000 0 0 25,000,000 25,000,000 25,000,000 25,000,000 0 0 2,575,930 2,575,930 2,900,000 0 0 0 0 0 0 0 2,900,000 0 0 0 0 27,082,612 9,546,552 0 0 9,546,552 20,446,552 5,000,000 2,800,000 12,646,552 10,500,000 5,000,000 2,000,000 3,500,000 9,588,271 0 588,271 9,000,000 20,088,271 5,000,000 2,588,271 12,500,000 25,000,000 25,000,000 6,275,930 6,275,930 37,052,139 1,068,463 6,555,501 10,801,539 450,000 11,500,000 2,316,520 0 4,360,116 0 0 95,000 95,000 194,771,805 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues 10,500,000 5,000,000 2,000,000 3,500,000 25,000,000 25,000,000 4,000,000 4,000,000 34,865,933 1,100,517 6,752,166 10,818,550 463,500 11,845,000 2,382,281 0 1,503,919 0 0 95,000 95,000 168,700,808 FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 6,750,000 1,250,000 2,000,000 3,500,000 25,000,000 25,000,000 4,000,000 4,000,000 35,911,911 1,133,532 6,954,731 11,143,107 477,405 12,200,350 2,453,749 0 1,549,037 0 0 95,000 95,000 167,176,290 0 0 5,322,242 5,322,242 10,083,928 247,946 956,920 0 0 0 0 76,850 4,433,081 4,369,131 0 0 0 93,196,623

Revenue

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2018 Certified Revenues 5,500,000 0 2,000,000 3,500,000 25,000,000 25,000,000 4,000,000 4,000,000 36,989,267 1,167,538 7,163,372 11,477,400 491,727 12,566,360 2,527,362 0 1,595,508 0 0 95,000 95,000 165,447,177

Economic Development and Regulation (continued) Office of the Deputy Mayor for Econ. Develop. (EB0) 22,528,647 0419 H Street NE Retail Priority Area Grant Fund 1,488,398 0609 Industrial Revenue Bond Program 3,610,514 0632 AWC & NCRC Development (ED Special Account)17,429,735

Business Improvements Districts Transfer (ID0) 2003 Business Improvement Districts (BIDS)

Alcoholic Beverage Regulation Administration (LQ0) 6017 ABC - Import and Class License Fees

Dept. of Insurance, Securities, and Banking (SR0) 2100 HMO Assessment 2200 Insurance Assessment 2350 Securities and Banking Fund 2500 Investment Advisors Licenses 2600 Securities Registration Fees 2800 Captive Insurance 2910 Foreclosure Mediation Fund 2911 Foreclosure Mediation Fund (Temporary) 2950 Capital Access Fund NEW Banking Settlement Fund

Office of Motion Picture and Television Develop. (TK0) 0610 Production Support Sub-total: Economic Development and Regulation

FY 2015 Proposed Budget and Financial Plan

(Continued on next page)

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2013 End of Year Fund Balance 1,274,737 0 0 1,274,737 0 0 0 0 4,452,744 3,599,902 0 448,502 404,340 99,894 99,894 0 13,000,000 12,500,000 500,000 43,299,894 2,731,328 2,731,328 0 5,126,205 964,629 623,106 341,523 1,064,523 723,000 341,523 15,731,328 15,231,328 500,000 48,426,099 21,000,000 19,500,000 1,450,000 50,000 0 1,230,248 1,030,248 0 200,000 0 22,230,248 20,530,248 1,450,000 250,000 0 28,097,879 26,547,879 1,500,000 50,000 0 100,000 100,000 0 13,000,000 12,500,000 500,000 50,142,879 1,530,000 5,000 25,000 1,500,000 0 0 0 0 1,530,000 5,000 25,000 1,500,000 1,775,000 0 25,000 1,750,000 0 0 0 0 162,570 0 0 162,570 0 1,306,000 623,000 683,000 2,731,328 2,731,328 0 4,399,898 7,670,000 2,000,000 5,000,000 670,000 200,000 0 0 200,000 7,870,000 2,000,000 5,000,000 870,000 7,170,000 2,000,000 4,500,000 670,000 200,000 0 0 200,000 7,370,000 2,000,000 4,500,000 870,000 1,775,000 0 25,000 1,750,000 28,260,449 26,547,879 1,500,000 212,570 0 1,406,000 723,000 683,000 15,731,328 15,231,328 500,000 54,542,777 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 Certified Revenues 7,170,000 2,000,000 4,500,000 670,000 1,775,000 0 25,000 1,750,000 21,100,000 19,500,000 1,500,000 100,000 0 100,000 100,000 0 13,000,000 12,500,000 500,000 43,145,000 FY 2017 Certified Revenues 7,170,000 2,000,000 4,500,000 670,000 1,775,000 0 25,000 1,750,000 21,100,000 19,500,000 1,500,000 100,000 0 100,000 100,000 0 13,000,000 12,500,000 500,000 43,145,000 FY 2018 Certified Revenues 7,170,000 2,000,000 4,500,000 670,000 1,775,000 0 25,000 1,750,000 21,100,000 19,500,000 1,500,000 100,000 0 100,000 100,000 0 13,000,000 12,500,000 500,000 43,145,000

FY 2015 Proposed Budget and Financial Plan 11,616,531 10,288,412 1,328,119 20,538,939

C. Public Safety and Justice Metropolitan Police Department (FA0) 1555 Reimbursable from Other Governments 1614 Miscellaneous 7278 Asset Forfeiture

Fire and Emergency Medical Services Dept. (FB0) 1200 Automated Ext Defib Registration Fee Fund 1613 Other Revenue (CPR Training) 6100 Special Events

Department of Corrections (FL0) 0600 Corrections Trustee Reimbursement 0601 Concession Income 0602 Welfare Account 0605 Correction Reimbursement - Juveniles

Office of the Deputy Mayor for PS and Justice (FQ0) 3,194,927 0620 Crime Victims Assistance Fund 2,170,404 0621 Dom. Violence Shelter & Transition Housing Fund 1,024,523

Office of Unified Communications (UC0) 1630 911 & 311 Assessments 1631 Prepaid Wireless 911 Charges Sub-total: Public Safety and Justice

Continued on next page)

Revenue

3-43

3-44
FY 2013 End of Year Fund Balance 620,985 5,863 7,318 327,206 280,599 2,844,330 317,753 0 0 0 0 0 0 0 331,731 2,194,846 0 0 239,086 135,877 0 22,000 58,209 23,000 16,616,649 5,697,692 0 5,651,167 2,000 44,526 0 8,665,022 3,082,496 3,082,496 0 0 3,082,496 3,082,496 5,936,778 135,877 5,651,167 24,000 102,734 23,000 25,281,671 3,370,645 3,370,645 448,127 135,877 0 22,000 50,000 240,250 11,782,689 12,878,067 1,035,167 28,426 313,039 661,645 500,972 733,809 46,812 134,930 743,209 8,680,058 2,844,330 317,753 0 0 0 0 0 0 0 331,731 2,194,846 15,722,397 1,352,920 28,426 313,039 661,645 500,972 733,809 46,812 134,930 1,074,940 10,874,904 7,543,917 1,021,998 28,995 314,657 674,878 526,020 733,809 50,556 134,930 758,073 3,300,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 120,000 7,543,917 1,021,998 28,995 314,657 674,878 526,020 733,809 50,556 134,930 758,073 3,300,000 3,370,645 3,370,645 448,127 135,877 0 22,000 50,000 240,250 11,902,689 417,000 0 0 120,000 297,000 123,000 0 0 20,000 103,000 540,000 0 0 140,000 400,000 420,000 0 0 120,000 300,000 120,000 0 0 20,000 100,000 540,000 0 0 140,000 400,000 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues 520,000 0 0 120,000 400,000 7,665,779 1,042,037 29,574 317,769 688,375 552,321 772,430 55,107 134,930 773,235 3,300,000 3,438,058 3,438,058 448,127 135,877 0 22,000 50,000 240,250 12,071,964 FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 520,000 0 0 120,000 400,000 7,773,548 1,083,718 30,166 321,459 702,143 579,937 772,430 60,066 134,930 788,699 3,300,000 3,506,819 3,506,819 448,127 135,877 0 22,000 50,000 240,250 12,248,494

Revenue

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2018 Certified Revenues 520,000 0 0 120,000 400,000 7,923,204 1,127,067 30,769 324,321 716,186 608,934 811,052 65,472 134,930 804,473 3,300,000 3,576,955 3,576,955 448,127 135,877 0 22,000 50,000 240,250 12,468,286

D. Public Education System District of Columbia Public Library (CE0) 0104 Gifts-Donations 0140 Restricted Gifts & Donations 6108 Copies and Printing 6150 SLD E-Rate Reimbursement

District of Columbia Public Schools (GA0) 0602 ROTC 0604 Pepco 0607 Custodial 0608 Nonresident 0609 Security 0611 Cafeteria 0613 Vending Machine Sales 0621 Parking Fees 0633 DHHS Afterschool Program - Copayment 0634 E-Rate Education Fund

Public Charter School Board (GB0) 6632 Administrative Fees

Office of the State Superintendent of Education (GD0) 457,131 0603 State Superintendent of Education Fees 0 0610 Charter School Credit Enhancement Fund 336,533 0618 Student Residency Verification Fund 76,072 0619 State Athletic Acts Program & Office Fund 44,526 6007 Site Evaluation 0 Sub-total: Public Education System 3,922,446

FY 2015 Proposed Budget and Financial Plan

(Continued on next page)

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2013 End of Year Fund Balance 1,905,027 1,905,027 11,794,894 1,249,666 3,856,901 0 6,315,580 131,606 0 87,975 153,167 2,946,283 2,590,584 355,698 0 1,070,118 1,070,118 0 685,969 0 175,038 510,931 0 0 0 0 0 5,200 5,200 18,407,491 3,700,000 3,400,000 300,000 2,600 2,600 32,621,872 1,200,000 1,200,000 0 0 0 0 0 2,400 2,400 1,937,427 7,550,000 350,000 3,700,000 3,500,000 0 0 0 0 1,200,000 1,000,000 200,000 0 0 0 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,700,000 3,400,000 300,000 5,000 5,000 34,559,299 4,471,897 2,597,870 540,693 1,333,333 0 0 0 0 4,471,897 2,597,870 540,693 1,333,333 3,666,655 2,583,103 583,552 500,000 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,587,828 3,287,828 300,000 2,600 2,600 30,462,881 190,169 0 190,169 0 0 0 0 0 0 0 0 0 0 0 0 0 2,400 2,400 1,750,054 12,297,375 483,000 1,694,000 114,375 9,412,000 505,000 59,000 30,000 0 30,000 30,000 0 0 0 0 0 0 0 12,327,375 513,000 1,694,000 114,375 9,412,000 505,000 59,000 30,000 0 10,835,798 483,000 1,832,414 114,000 7,811,411 505,453 59,520 30,000 0 1,557,485 30,000 0 0 1,500,000 27,485 0 0 0 12,393,283 513,000 1,832,414 114,000 9,311,411 532,938 59,520 30,000 0 3,856,824 2,583,103 773,721 500,000 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,587,828 3,287,828 300,000 5,000 5,000 32,212,935 2,200,000 2,200,000 1,905,027 1,905,027 4,105,027 4,105,027 2,420,000 2,420,000 0 0 2,420,000 2,420,000 Revenues Balance Use Resources Revenues Balance Use Resources Revenues 2,541,000 2,541,000 12,612,583 523,260 1,869,062 116,280 9,497,639 515,562 60,180 30,600 0 3,666,655 2,583,103 583,552 500,000 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,750,000 3,400,000 350,000 2,600 2,600 32,522,838 Certified Certified Fund Certified Certified Certified Fund Certified Certified FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 2,600,000 2,600,000 12,864,836 533,725 1,906,443 118,605 9,687,592 525,873 61,386 31,212 0 3,666,655 2,583,103 583,552 500,000 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,750,000 3,400,000 350,000 2,600 2,600 32,834,091 FY 2018 Certified Revenues 2,700,000 2,700,000 13,122,128 544,399 1,944,572 120,977 9,881,343 536,390 62,611 31,836 0 3,666,655 2,583,103 583,552 500,000 1,200,000 1,000,000 200,000 7,550,000 350,000 3,700,000 3,500,000 1,200,000 1,200,000 3,750,000 3,400,000 350,000 2,600 2,600 33,191,383

E. Human Support Services

FY 2015 Proposed Budget and Financial Plan

Department of Parks and Recreation (HA0) 0602 Enterprise Fund Account

Department of Health (HC0) 0605 SHPDA Fees 0632 Pharmacy Protection 0633 Radiation Protection 0643 Board of Medicine 0655 SHPDA Admission Fee 0656 EMS Fees 0661 ICF/MR Fees and Fines 0662 Civic Monetary Penalties

Department of Health Care Finance (HT0) 0631 Medicaid Collections - 3rd Party Liability 0632 Bill of Rights - Grievance and Appeals 0633 Medicaid Recovery Audit Contractor

Department of Human Services (JA0) 0603 SSI Payback 0613 Food Stamps Collection - Fraud

Department on Disabilities Services (JM0) 0610 Vocational Rehab. Service Reimbursement 0611 Cost of Care - Non-Medicaid Clients 0616 Randolph Shepherd Unassigned Facilities

Child and Family Services Agency (RL0) 0601 H.U.M.N. - Human Res. - ES

Department of Behavioral Health (RM0) 0610 DMH Federal Beneficiary Reimbursement 0640 DMH Medicare and 3rd Party Reimbursement

Office of Veterans Affairs (VA0) 0600 Office of Veterans Affairs Fund Sub-total: Human Support Services

Revenue

3-45

(Continued on next page)

3-46
FY 2013 End of Year Fund Balance 19,460,194 0 326,136 0 935,550 65,084 5,411,160 2,255,469 7,615,218 2,317,296 0 534,282 0 0 482,142 482,142 0 37,757,348 139,550 237,698 347,530 328,200 0 0 12,276,998 0 222,608 7,589,897 2,065,566 2,220,841 0 0 0 51,028,000 173,000 86,000 0 661,000 1,800,000 1,000,000 13,000,000 450,000 8,050,000 50,000 40,000 2,030,000 133,000 126,000 126,000 3,428,000 0 0 50,000 0 0 0 0 0 0 1,751,000 0 0 0 0 0 54,456,000 173,000 86,000 50,000 661,000 1,800,000 1,000,000 13,000,000 450,000 8,050,000 1,801,000 40,000 2,030,000 133,000 126,000 126,000 35,820,002 32,243,419 3,576,583 0 0 0 35,820,002 32,243,419 3,576,583 46,517,168 39,610,567 6,906,601 51,354,000 173,000 86,000 0 661,000 1,800,000 1,045,000 13,000,000 850,000 8,000,000 50,000 50,000 2,030,000 26,000 113,000 112,000 0 0 0 9,521,808 0 33,148 50,000 133,360 20,300 0 2,660,000 0 0 1,951,000 1,377,000 1,470,000 0 0 0 46,517,168 39,610,567 6,906,601 60,875,808 173,000 119,148 50,000 794,360 1,820,300 1,045,000 15,660,000 850,000 8,000,000 2,001,000 1,427,000 3,500,000 26,000 113,000 112,000 23,069,592 200,000 350,000 320,000 300,000 0 3,360,292 7,003,220 7,697,000 0 3,741,080 0 0 98,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 23,069,592 200,000 350,000 320,000 300,000 0 3,360,292 7,003,220 7,697,000 0 3,741,080 0 0 98,000 22,370,039 200,000 350,000 320,000 300,000 0 3,948,629 0 9,069,450 0 2,722,280 0 449,680 5,010,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22,370,039 200,000 350,000 320,000 300,000 0 3,948,629 0 9,069,450 0 2,722,280 0 449,680 5,010,000 Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues 19,166,039 200,000 350,000 320,000 300,000 0 3,948,629 0 9,069,450 0 2,722,280 0 449,680 1,806,000 46,517,168 39,610,567 6,906,601 51,558,000 173,000 86,000 0 661,000 1,800,000 1,045,000 13,000,000 850,000 8,000,000 50,000 50,000 2,030,000 26,000 113,000 112,000 FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues 19,164,399 200,000 350,000 320,000 300,000 0 3,948,629 0 9,069,450 0 2,722,280 0 449,680 1,804,360 46,517,168 39,610,567 6,906,601 51,558,000 173,000 86,000 0 661,000 1,800,000 1,045,000 13,000,000 850,000 8,000,000 50,000 50,000 2,030,000 26,000 113,000 112,000

Revenue

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2018 Certified Revenues 19,196,173 200,000 350,000 320,000 300,000 0 3,948,629 0 9,069,450 0 2,722,280 0 449,680 1,836,134 46,517,168 39,610,567 6,906,601 51,558,000 173,000 86,000 0 661,000 1,800,000 1,045,000 13,000,000 850,000 8,000,000 50,000 50,000 2,030,000 26,000 113,000 112,000

F. Public Works Department of Transportation (KA0) 6000 General "O" Type Revenue Sources 6140 Tree Fund (est. DC Act 14-614) 6555 Mall Tunnel Lighting 6645 Pedestrian & Bicycle Safety / Enhancement 6900 DDOT Operating (Unified) Fund 6901 DDOT Enterprise Fund - Non Tax Revenues 6902 Performance Parking Program Fund 6903 Bicycle Sharing Fund 6904 Performance Parking Program Fund 6905 Parking Meter Pay by Phone Transaction Fee 6906 Parking Meter Fund 6908 Streetcar Revenues 6909 Transportation Infrastructure Mitigation

Washington Metropolitan Area Transit Authority (KE0) 0601 Parking Meter WMATA 6030 DC Circulator Bus System

District Department of the Environment (KG0) 0602 Air Quality Construction Permits 0603 Fishing License 0609 LUST Trust Fund 0634 Soil Erosion/Sediment Control 0645 Pesticide Product Registration 0646 Storm Water Fees 0654 Storm Water Permit Review 0655 Storm Water In Lieu Fee 0662 Renewable Energy Development Fund 0663 Clean Land Fund/Brownfield Revitalization 0667 Wetlands Fund 0670 Anacostia River Clean Up Fund 6201 Economy II 6202 Residential Aid Discount (RAD) 6203 Residential Essential Services (RES)

FY 2015 Proposed Budget and Financial Plan

(Continued on next page)

Table 3-17 (continued)

Special Purpose (O-type) Fund Revenue, by Fund, Fiscal Years 2014-2018

FY 2013 End of Year Fund Balance Revenues Balance Use Resources Revenues Balance Use Resources Certified Certified Fund Certified Certified Certified Fund Certified Certified Revenues FY 2014 FY 2014 FY 2014 FY 2015 FY 2015 FY 2015 FY 2016 FY 2017 Certified Revenues FY 2018 Certified Revenues

FY 2015 Proposed Budget and Financial Plan 126,000 127,000 20,500,000 2,400,000 150,000 7,929,497 275,000 150,000 325,000 5,079,497 2,100,000 9,450,000 4,200,000 250,000 5,000,000 4,044,714 44,714 0 4,000,000 131,341,805 0 0 0 0 3,428,000 4,044,714 44,714 0 4,000,000 134,769,805 0 0 0 0 9,450,000 4,200,000 250,000 5,000,000 10,116,000 4,200,000 325,000 5,591,000 7,269,714 69,714 0 7,200,000 145,076,921 0 0 0 0 0 0 7,929,497 275,000 150,000 325,000 5,079,497 2,100,000 7,450,000 275,000 150,000 325,000 4,600,000 2,100,000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,521,808 0 0 1,627,000 0 0 126,000 127,000 22,127,000 2,400,000 150,000 112,000 145,000 20,500,000 2,401,000 200,000 0 0 1,627,000 200,000 0 112,000 145,000 22,127,000 2,601,000 200,000 7,450,000 275,000 150,000 325,000 4,600,000 2,100,000 10,116,000 4,200,000 325,000 5,591,000 7,269,714 69,714 0 7,200,000 154,598,729 112,000 150,000 20,500,000 2,600,000 200,000 7,450,000 275,000 150,000 325,000 4,600,000 2,100,000 10,116,000 4,200,000 325,000 5,591,000 7,269,714 69,714 0 7,200,000 142,076,921 112,000 150,000 20,500,000 2,600,000 200,000 7,450,000 275,000 150,000 325,000 4,600,000 2,100,000 10,116,000 4,200,000 325,000 5,591,000 7,269,714 69,714 0 7,200,000 142,075,281 2,512,429 0 383,240 0 2,129,190 0 1,386,234 0 1,100 1,385,134 221,884 0 58,226 163,657 61,820,231 0 0 0 0 0 0 236,819,590 4,728,000 0 0 25,368,555 17,915,243 48,011,798 498,438,900 0 0 0 0 0 0 59,644,567 4,728,000 0 0 25,368,555 17,915,243 48,011,798 558,083,467 29,918,000 750,000 500,000 27,765,766 15,518,032 74,451,798 548,040,331 0 0 0 0 0 0 42,882,372 29,918,000 750,000 500,000 27,765,766 15,518,032 74,451,798 590,922,703 5,114,000 0 0 28,066,371 15,217,427 48,397,798 516,135,775 5,319,000 0 0 29,847,213 13,436,585 48,602,798 516,773,136

F. Public Works (continued) District Department of the Environment (KG0) (continued) 6204 WASA Utility Discount Program 5,065 6400 DC Municipal Aggregation Program 310,057 6700 Sustainable Energy Trust Fund 11,507,977 6800 Energy Assistance Trust Fund 503,661 6900 Special Energy Assessment Fund 1,700

112,000 150,000 20,500,000 2,600,000 200,000 7,450,000 275,000 150,000 325,000 4,600,000 2,100,000 10,116,000 4,200,000 325,000 5,591,000 7,269,714 69,714 0 7,200,000 142,107,055

Department of Public Works (KT0) 6000 General "O" Type Revenue Sources 6010 Super Can Program 6072 District Recycle Program 6082 Solid Waste Disposal Fee Fund 6591 Clean City Fund

Department of Motor Vehicles (KV0) 6000 General "O" Type Revenue Sources 6100 Fee - Out-of-State Vehicle Registration 6258 Motor Vehicle Inspection Station

D.C. Taxicab Commission (TC0) 2100 Justice Department Fingerprints 2200 Taxicab Assessment Act 2400 Public Vehicles for Hire Consumer Service Sub-total: Public Works

G. Financing and Other 5,531,000 0 0 34,630,288 8,653,510 48,814,798 517,912,851

DS0 6462 Public Space Rental Fees for Debt Service PA0 0654 Storm Water Permit Review - Paygo PA0 0670 Anacostia River Clean Up Fund

PA0 6330 Local Transportation Revenue (ROW) - Paygo KZ0 6330 Transfer Dedicated Capital Revenues (ROW) Sub-total: Financing and Other

Revenue

3-47

District-Wide Total

Table 3-18

Summary of Major Taxes in the District of Columbia, Fiscal Year 2015

FY 2013 REVENUE ($ in thousands)
$1,886,854 Amount is net of $27,986 Tax Increment Financing (TIF) transfer.

TAX
REAL PROPERTY TAX

DESCRIPTION
All real property, unless expressly exempted, is subject to the real property tax and is assessed at 100% of market value. The District of Columbia has four property classes: Class 1 improved residential real property that is occupied and is used exclusively for non-transient residential dwelling purposes Class 2 commercial property Class 3 vacant real property Class 4 blighted real property DC Code Citation: Title 47, Chapters 7-10, 13, 13A

RATE
Class 1 = $0.85 per $100 of assessed value Note: For Class 1 owner-occupied residential real property, the first $69,100 of assessed value is exempt from tax. Class 2 = $1.65 per $100 for the first $3 million of assessed value; $1.85 per $100 for assessed value more than $3 million Class 3 = $5.00 per $100 of assessed value Class 4 = $10.00 per $100 of assessed value $3.40 per $100 of assessed value Note: The first $225,000 of taxable value is excluded from tax.

PERSONAL PROPERTY TAX

Tax on all tangible property, except inventories, used or available for use in a trade or business. Such property includes machinery, equipment, furniture, and fixtures. DC Code Citation: Title 47, Chapter 15.

$54,878

SALES AND USE TAX

Tax on all tangible personal property and certain selected services sold or rented to businesses or individuals at retail in the District. Groceries, prescription and non-prescription drugs, and residential utility services are among those items exempt from the sales tax. The use tax is imposed at the same rate as the sales tax on purchases made outside the District and then brought into the District to be used, stored or consumed, providing that the purchaser has not paid the sales tax on the purchases to another jurisdiction. DC Code Citation: Title 47, Chapters 20 and 22.

A five-tier rate structure is presently in effect: 5.75% General rate for tangible personal property and selected services 10% Restaurant meals, liquor for consumption off and on the premises, rental vehicles, prepaid telephone calling cards, merchandise sold at the baseball stadium, tickets sold for events at the Verizon Center, and merchandise sold at the Verizon Center. 12% Tobacco products, other than cigarettes, premium cigars or pipe tobacco. This includes any product made primarily from tobacco that is intended for consumption by smoking, by chewing or as snuff. 14.5% Hotels (transient accommodations) 18% Parking motor vehicles in commercial lots Note: The following portions of the sales tax go to the Convention Center Fund: 1% from restaurant meals and 4.45% from transient accommodations. Note: The 18% parking in commercial lots tax is dedicated to WMATA Note: Stadium-related sales tax revenue is dedicated to the Ballpark Revenue Fund. Note: Medical Marijuana sales are taxed at a 6% rate.

$913,640 Amount is net of transfers to: the Convention Center ($104,108), the Tax Increment Financing (TIF) Fund ($37,506), the Ballpark Revenue Fund ($15,408), WMATA ($62,268), Healthy Schools Fund ($4,502), ABRA ($460)

Revenue

FY 2015 Proposed Budget and Financial Plan

3-48

TAX
ALCOHOLIC BEVERAGE TAX

DESCRIPTION
Tax on alcoholic beverages manufactured by a holder of a manufacturers license and beverages brought into DC by the holder of a wholesalers license. DC Code Citation: Title 25, Chapter 9

RATE
Beer = $2.79 per 31-gallon barrel Champagne/sparkling wine = $0.45 per gallon Distilled Spirits = $1.50 per gallon Light wine (alcohol content 14% or less) = $0.30 per gallon Heavy wine (alcohol content above 14%) = $0.40 per gallon $0.143 per cigarette ($2.86 per pack of 20 cigarettes and little cigars that weigh no more than 4.5 pounds per thousand). This includes a $0.36 per pack surtax in lieu of a retail sales tax (for packs of 20 or fewer cigarettes). For more than 20 per pack, the surtax will be incrementally increased by $0.18 per each cigarette above 20. $0.75 per ounce on moist snuff (finely cut, ground, or powdered tobacco that is not intended to be smoked).

FY 2013 REVENUE ($ in thousands)

$5,945

CIGARETTE TAX

Tax on the sale or possession of cigarettes in the District. Cigarettes sold to the military and to the federal government are exempt. DC Code Citation: Title 47, Chapter 24.

$33,991

MOTOR VEHICLE EXCISE TAX

Tax on the Issuance of every original and subsequent certificate of title on motor vehicles and trailers. DC Code Citation: Title 50, Chapter 22.

Based on manufacturer's shipping weight: 6% of fair market value 3,499 lbs or less 7% of fair market value 3,500 to 4,999 lbs 8% of fair market value more than 5,000 lbs.

$46,584

INDIVIDUAL INCOME TAX

Tax on the taxable income of an individual who is domiciled in the District at any time during the tax year, or who maintains an abode in the District for 183 or more days during the year. DC Code Citation: Title 47, Chapter 18.

First $10,000 = 4.0% $10,000 < $40,000 = $400 + 6.0% of excess above $10,000 $40,000 < $350,000 = $2,200 + 8.5% of excess above $40,000 More than $350,000 = $28,550 + 8.95% of excess above $350,000 Note: Excludes Social Security income and maximum $3,000 exclusion on military retired pay, pension income, or annuity income from DC or federal government.

$1,640,899

CORPORATE FRANCHISE TAX

Tax on the net income of corporations having nexus in the District. All corporations engaging in a trade, business or profession in the District of Columbia must register. DC Code Citation: Title 47, Chapter 18.

$298,983 9.975% of taxable income (9.5% base rate plus a 5% surtax on the base rate) $250 minimum tax if gross receipts are $1 million or less; $1,000 minimum tax if gross receipts are over $1 million

FY 2015 Proposed Budget and Financial Plan

Revenue

3-49

TAX
UNINCORPORATED BUSINESS FRANCHISE TAX

DESCRIPTION
Tax on the net income of unincorporated businesses with gross receipts more than $12,000. A 30% salary allowance for owners and a $5,000 exemption are deductible from net income to arrive at taxable income. A business is exempt if more than 80% of gross income is derived from personal services rendered by the members of the entity and capital is not a material income-producing factor. A trade, business or professional organization that by law, customs or ethics cannot be incorporated is exempt.

RATE
DC Code Citation: Title 47, Chapter 18.

FY 2013 REVENUE ($ in thousands)

9.975% of taxable

PUBLIC UTILITY TAX

The tax is imposed on the gross receipts of telephone, television, and radio companies, and on the units delivered to customers of natural gas, electricity, and heating oil. D.C. Code Citation: Title 47, Chapter 25.

Television, radio and telephone companies: 10% of gross charges residential 11% of gross charges nonresidential Heating oil utilities: $0.17 per gallon residential $0.187 per gallon nonresidential Natural gas utilities: $0.0707 per therm residential $0.07777 per therm nonresidential Electric distribution utilities: $0.0070 per kilowatt hour residential $0.0077 per kilowatt hour nonresidential Note: The additional surcharges on nonresidential customers are dedicated to the Ballpark Revenue Fund.

$133,799 Amount is net of $8,653 Ballpark Revenue Fund transfer.

TOLL TELECOMMUNICATIONS TAX

Tax on gross receipts of companies providing toll telecommunication service in the District, including wireless telecommunication providers. D.C. Code Citation: Title 47, Chapter 39.

10% of gross charges residential 11% of gross charges nonresidential Note: 1% of nonresidential telecommunications tax revenue is dedicated to the Ballpark Revenue Fund. 2.0% on policy and membership fees and net premium receipts; 2.0% on companies that issue accident and loss of health insurance (as of 10/1/08) and on HMOs (as of 1/1/09). Note: The 2.0% premium tax on health insurers and 75% of the 2.0% premium tax from HMOs is currently dedicated to the Healthy DC Fund. Tax due is determined by using the DC estate tax computation worksheet after computing the exempted amounts.

$54,528 Amount is net of $2,233 Ballpark Revenue Fund transfer.

INSURANCE PREMIUMS TAX

Tax on gross insurance premiums received on risks in the District, less premiums received for reinsurance assumed, returned premiums and dividends paid to policy-holders. The tax is in lieu of all other taxes except real estate taxes and fees provided for by the District's insurance law. D.C. Code Citation: Title 31; Title 47, Chapter 26.

$51,920 Amount is net of $25,629 Healthy DC Fund Transfer.

ESTATE TAX

Tax levied on the estate of every decedent dying while a resident of the District, and on the estate of every nonresident decedent owning property having a taxable status in the District at the time of his or her death. DC Code Citation: Title 47, Chapter 37.

$39,700

Revenue

FY 2015 Proposed Budget and Financial Plan

3-50

TAX
DEED RECORDATION TAX

DESCRIPTION
Tax on the recording of all deeds to real estate in the District. The basis of the tax is the value of consideration given for the property. Where there is no consideration or where the consideration is nominal, the tax is imposed on the basis of the fair market value of the property. D.C. Code Citation: Title 42, Chapter 11.

RATE
1.45% of consideration or fair market value Note: For residential properties under $400,000, the rate is 1.1% of consideration or fair market value. Note: 15% of the deed recordation tax is dedicated to the Housing Production Trust Fund.

FY 2013 REVENUE ($ in thousands)

$177,952 Amount is net of transfers to: the Housing Production Trust Fund ($30,616).

DEED TRANSFER TAX

Tax on each transfer of real property at the time the deed is submitted for recordation. The tax is based upon the consideration paid for the transfer. Where there is no consideration or where the amount is nominal, the basis of the transfer tax is the fair market value of the property conveyed. D.C. Code Citation: Title 47, Chapter 9.

1.45% of consideration or fair market value Note: For residential properties under $400,000, the rate is 1.1% of consideration or fair market value. Note: 15% of the deed transfer tax is dedicated to the Housing Production Trust Fund.

$129,956 Amount is net of transfers to: the Housing Production Trust Fund ($22,933).

CO-OP RECORDATION

Every transfer of an interest in a cooperative housing association in connection with the grant, transfer, or assignment of a proprietary leasehold or other proprietary interest, in whole or in part, shall be a transfer of an economic interest, and subject to the Cooperative Recordation Tax.

DC Code Citation: Title 42, Chapter 11. 2.9% of the consideration allocable to a deed that evidences a transfer of an economic interest in a cooperative housing association. For transfers of economic interests in cooperative housing associations where the consideration allocable to the real property is less than $400,000, the rate of the tax is 2.2%. 2.9% of consideration or fair market value

$5,553

ECONOMIC INTEREST TAX

This tax is triggered by either one of the following two elements: (1) 80% or more of the assets of a corporation consist of real property located in the District of Columbia; or (2) More than 50% of the gross receipts of the entity are derived from ownership or disposition of real property in DC. The consideration is not always equal to the assessed value of the property. The consideration is what is paid for the interest being transferred. If there is no tangible consideration, then the tax basis will be the assessed value of the property owned by the corporation. DC Code Citation: Title 42, Chapter 11.

$5,815

PUBLIC SPACE RENTAL

Tax on the commercial use of publicly owned property between the property line and the street. D.C. Code Citation: Title 10, Chapter 11.

Various rates exist for the following: Vault, Sidewalk (enclosed and unenclosed), Sidewalk Surface, and Fuel Oil Tank Starting in FY 2014 $500,000 of Public Space Rental revenue is dedicated to the DDOT Enterprise Fund.

$33,370

FY 2015 Proposed Budget and Financial Plan

Revenue

3-51

TAX
HEALTHCARE PROVIDER ASSESSMENT

DESCRIPTION
Assessment on the net resident revenue of each nursing facility in the District. D.C. Code Citation: Title 47, Chapter 12C.

RATE
A uniform amount per licensed bed (as specified by rules issued by the Mayor) is assessed up to 6% of a nursing facilitys net resident revenue. Note: All revenue from this assessment is dedicated to the Nursing Facility Quality of Care Fund.

FY 2013 REVENUE ($ in thousands)

$0 Amount is net of $15,117 Nursing Facility Quality of Care Fund transfer. $0 Amount is net of $29,234 Ballpark Revenue Fund transfer.

BALLPARK FEE

A fee on annual District gross receipts. It is levied on District businesses with over $5 million in gross receipts. D.C. Code Citation: Title 47, Chapter 27B.

Ballpark Fee Schedule: District gross receipts $5 million - $8 million = $5,500 District gross receipts $8 million - $12 million = $10,800 District gross receipts $12 million - $16 million = $14,000 District gross receipts over $16 million = $16,500 Note: All revenue from this fee is dedicated to the Ballpark Revenue Fund.

MOTOR VEHICLE FUEL TAX

The tax is imposed on every importer of motor fuels, including gasoline, diesel fuel, benzol, benzene, naphtha, kerosene, heating oils, all liquefied petroleum gases, and all combustible gases and liquids suitable for the generation of power for motor vehicles. DC Code Citation: Title 47, Chapter 23

$0.235 per gallon Note: All revenue from this tax is dedicated to the Highway Trust Fund.

$0 Amount is net of $22,391 Highway Trust Fund transfer.

HOSPITAL BED TAX

An assessment on hospitals operating in the District. DC Code Citation: Title 44, Chapter 6A

$3,788 per licensed bed for FYs 2012-2014 Note: All revenue from this tax is dedicated to the Hospital Fund. 5.5% of gross revenue Note: All revenue from this tax is dedicated to the Stevie Sellows Quality Improvement Fund.

$0 Amount is net of $15,156 transfer to Hospital Fund. $0 Amount is net of $2,622 transfer to Stevie Sellows. $0 Amount is net of $5,000 transfer to Healthy DC Fund.

ICF-IDD ASSESSMENT

The tax is assessed on the gross revenue of each intermediate care facility for individuals with intellectual or developmental disabilities (ICF-IDD) in the District. DC Code Citation: Title 47, Chapter 12D

HMSC CONTRIBUTION

Hospital and medical services corporations (HMSCs) are allowed to make a $5 million annual payment in lieu of community reinvestment. DC Code Citation: Title 31, Chapter 35

$5 million annual payment Note: All revenue from this tax is dedicated to the Healthy DC and Health Care Expansion Fund. The agreement provides for a total of $25 million in contributions. A final $5 million contribution will be made in FY 2014.

Source of General Fund Revenue Amounts: Government of the District of Columbia Comprehensive Annual Financial Report, Year Ended September 30, 2013

Revenue

FY 2015 Proposed Budget and Financial Plan

3-52

Tax Expenditure Budget FY 2014 - FY 2017

D.C. Law 13-161, the Tax Expenditure Budget Review Act of 2000,1 requires the Chief Financial Officer to prepare a biennial tax expenditure budget that estimates the revenue loss to the District government resulting from tax expenditures during the current fiscal year and the next two fiscal years. The law defines tax expenditures as the revenue losses attributable to provisions of federal law and the laws of the District of Columbia that allow, in whole or in part, a special exclusion, exemption, or deduction from taxes or which provide a special credit, a preferential rate of tax, or a deferral of tax liability.2 This report, which estimates the revenue forgone due to tax expenditures in fiscal years 2014 through 20173 covers more than 200 separate tax provisions.

The Importance of Tax Expenditures

Tax expenditures are often described as spending by another name, or disguised spending. Policymakers use tax abatements, credits, deductions, deferrals, and exclusions to promote a wide range of policy goals in education, human services, public safety, economic development, environmental protection, and other areas. Instead of pursuing these objectives through direct spending, policymakers use tax reductions to favor particular activities (such as hiring new employees) or transfer resources to particular groups (such as the blind or elderly). For example, a program to expand access to higher education could offer tax deductions for college savings instead of increasing student loans or grants. Regardless of which approach the government uses, there is a real resource cost in terms of forgone revenue or direct expenditures. Tax expenditures are frequently used as a policy tool in the District of Columbia. More than 100 tax expenditures result from federal tax provisions that are mirrored in the D.C. income tax. These are known as federal conformity tax expenditures. An example is the home mortgage interest deduction: the District follows the federal practice of allowing taxpayers to deduct home mortgage interest payments from their individual income tax liability. In addition, there are more than 100 tax preferences established by local law. Both types of tax expenditures (federal conformity and local) warrant regular scrutiny to make sure they are effective, efficient, and equitable, and to highlight the tradeoffs between tax expenditures and other programs. Since the previous tax expenditure budget was published in 2012, policymakers have established six new local tax expenditures. These involve (1) income tax credits for qualified social electronic commerce companies, (2) real property tax exemptions for non-profit affordable housing developers, (3) real property tax credits for qualified social electronic commerce companies, (4) deed recordation tax exemptions for non-profit affordable housing developers, (5) personal property tax exemptions for solar energy systems, and (6) personal property tax exemptions for cogeneration systems. Within the past two years, policymakers also repealed two local tax expenditures: a capital gains exclusion for qualified high-technology companies, and a sales tax exemption for motor fuel (the latter resulted from a restructuring of the motor fuel tax). Tax expenditures differ from direct expenditures in several respects. Direct spending programs in the District receive an annual appropriation and the proposed funding levels are reviewed during the annual budget cycle.

1 2 3

D.C. Law 13-161 took effect on October 4, 2000, and is codified in 47-318 and 47-318.01 of the D.C. Official Code. See D.C. Official Code 47-318(6). Although the law requires the tax expenditure budget to estimate the revenue loss for the current fiscal year and the subsequent two fiscal years, this report covers the current year and the subsequent three fiscal years in order to be consistent with the Districts four-year financial plan and budget.

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By contrast, tax expenditures remain in place unless policymakers act to modify or repeal them; in this respect, they are similar to entitlement programs. Direct spending programs are itemized on the expenditure side of the budget, whereas revenues are shown in the budget as aggregate receipts without an itemization of tax expenditures. The tax expenditure budget aims to subject tax preferences to the same scrutiny as direct appropriations. The itemization of tax expenditures provides policymakers with a more complete picture of how the government uses its resources and should help officials consider ways to reallocate resources more effectively. For example, if ineffective or outmoded tax expenditures were eliminated, policymakers could free up resources to expand high-priority direct spending programs or cut tax rates. This exercise is designed to provide policymakers with the information they need about tax expenditures to make sound fiscal policy decisions.

Structure of the Tax Expenditure Budget

The tax expenditure budget for FY 2014 FY 2017 is presented in Table 3-19 at the end of this section. The table classifies each tax expenditure by the type of tax and provides the statutory authority, year of enactment, policy area, and estimated revenue loss for fiscal years 2014 through 2017. In addition, an expanded version of the tax expenditure budget which describes the purpose, structure, and eligibility criteria for each provision will be published by the Office of Revenue Analysis (ORA) and posted on the CFOs Internet site at www.cfo.dc.gov. All of the federal conformity expenditures flow through to the Districts individual and business income taxes; the federal government does not impose property taxes or sales taxes. By conforming to the federal definition of adjusted gross income (with several exceptions), the District thereby adopts most of the exclusions and deductions from income that are part of the federal personal and corporate income tax systems. Most other states with an income tax follow a similar practice. The provisions in the tax expenditure budget are classified by one of the following types:
I

exclusions, which are items that are not considered part of a taxpayers gross income for tax purposes, even though they increase his or her resources or wealth. Exclusions do not have to be reported on a tax return but still cause adjusted gross income to be lower than it otherwise would be. Employer contributions to health and retirement plans are examples. exemptions, which are per-person reductions in taxable income that taxpayers can claim because of their status or circumstances (such as being a senior citizen). adjustments, which are reductions in taxable income that are available to all tax filers who meet certain criteria, regardless of whether or not they itemize their deductions. Adjustments are also known as above-the-line deductions and are entered on the tax return. deductions, which are reductions to taxable income that must be itemized on the tax form. This option is not available to those who choose the standard deduction. subtractions, which are reductions from federal adjusted gross income that are used to derive District of Columbia adjusted gross income. Subtractions reflect income that is taxed by the federal government but not by the D.C. government. credits, which reduce tax liability directly instead of reducing the amount of income subject to taxation. Credits can be refundable (if the amount of the credit exceeds tax liability, the taxpayer gets the difference as a direct refund) or non-refundable (the amount of the credit cannot exceed tax liability). abatements, which are reductions in tax liability (typically real property tax liability) that are often applied on a percentage basis or through a negotiated process.

Revenue

FY 2015 Proposed Budget and Financial Plan

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deferrals, which delay the recognition of income to a future year or years. Because they shift the timing of tax payments, deferrals function like interest-free loans to the taxpayer. rebates, which are refunds provided to qualifying taxpayers as a separate payment (as contrasted with tax credits that are first applied as a reduction of tax liability). special rules, a category that is used for federal tax expenditures that involve blended tax rates or special accounting procedures and do not fit neatly into any other category.

Each tax expenditure was also classified by one of 17 policy or program areas, such as education, health, social policy, and transportation. The policy areas largely mirror the categories used by the Joint Committee on Taxation (JCT) of the U.S. Congress, in order to facilitate comparisons. Nevertheless, the categories were modified and expanded in several cases to make them more relevant to the District of Columbia. For example, the business and commerce category used by the JCT was changed to economic development to reflect a policy focus of particular importance in the District, and a public safety category was added (there are no public safety tax expenditures at the federal level). The four policy areas with the largest number of federal conformity provisions are economic development (28 tax expenditures), income security (15), education (12), and health (10). Nevertheless, the ordering of federal conformity tax expenditures by estimated revenue loss for each policy area (FY 2014) produces a different ranking. Income security provisions account for the largest estimated revenue loss due to the forgone revenue from employer-provided fringe benefits such as pension contributions, which are excluded from the employees taxable income (as are the earnings on those contributions). Health provisions rank second in revenue loss for federal conformity provisions, followed by housing and economic development. Many federal tax expenditures that are classified under economic development concern the definition or timing of different types of business income, expenses, reserves, and depreciation. The four policy areas with the largest number of local tax expenditures are housing (28 tax expenditures), economic development (25), and social policy (14), and income security (12). Once again, the ordering of local tax expenditures by estimated revenue loss for each policy area produces a different ranking. The general law category (which includes constitutional and statutory mandates for tax policy) had the largest estimated revenue loss due to the forgone revenues from federal tax-exempt property in the District of Columbia, followed by economic development, social policy, and housing.

Important Caveats
A particular caution about the interpretation of the revenue loss estimates in the tax expenditure budget deserves emphasis. The forgone revenue estimate is intended to measure what is being spent through the tax system, or the amount of relief or subsidy provided through that provision. Nevertheless, the forgone revenue is not identical to the amount of revenue that could be gained by repealing the tax expenditure. There are three main reasons why:
I

First, the estimates of revenue loss are static and therefore do not reflect behavioral changes that might occur if a tax expenditure were repealed. For example, if the District eliminated the local supplement to the federal earned income tax credit, people might reduce their hours of work and their income tax payments could also drop. Second, the revenue loss for each tax expenditure is estimated independently, which does not account for interaction effects among different tax provisions. For example, D.C. law establishes that taxpayers may not claim both the local supplement to the earned income tax credit and the D.C. low-income credit. If the local earned income credit were abolished, more taxpayers might then claim the low-income credit. Third, the D.C. government might not be able to collect the full amount owed for administrative reasons. For example, if the District disallowed for local income tax purposes an exemption or exclusion that is allowed on the federal income tax (a process known as decoupling), the District would probably not recoup all of the forgone revenue. The reason is that taxpayers would have to make a separate calculation on their District income taxes to

FY 2015 Proposed Budget and Financial Plan

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add back the dollars that had been excluded, and compliance with this requirement would not be universal (nor would audits detect all violations). Because of the factors described above, the total forgone revenue from tax expenditures is not equivalent to the sum of the individual estimates of forgone revenue. The U.S. Government Accountability Office states that: While sufficiently reliable as a gauge of general magnitude, the sum of the individual revenue loss estimates has important limitations in that any interactions between tax expenditures will not be reflected in the sum. Thus, the revenue loss from all or several tax expenditures together might be greater or less than the sum of the estimated revenue losses from the individual tax expenditures, and no measure of the size or the magnitude of these potential interactions or behavioral responses to all or several tax expenditures is available.4

Methodology
Summary statistics from the Office of Tax and Revenue (OTR) from D.C. tax returns were an important source of data for the tax expenditure budget and were particularly useful for estimating the forgone revenue from local income tax provisions. Unfortunately, in many instances tax expenditures cannot be estimated from available tax data because they involve income, property, or economic activity that is not taxed, and the relevant information is never reported to the tax office. Therefore, ORA often used data from federal sources (such as the Census Bureau and the Bureau of Economic Analysis) and D.C. government agencies to estimate the number of beneficiaries and the revenue lost from certain tax expenditures. OTR generally lacks information on federal income tax expenditures because the amounts excluded are not reported and the amounts deducted are subtracted from federal adjusted gross income, which is the starting point for a D.C. income tax return. Therefore, ORAs federal conformity estimates represent a District of Columbia portion of the nationwide tax expenditure estimates prepared by the JCT.5 ORA estimated the D.C. portion using two fractions: (1) a ratio representing the D.C. share of the relevant activity or population, such as D.C. taxable income divided by national taxable income, and (2) a ratio representing the D.C. average tax rate divided by the U.S. average tax rate. Because of the methodological challenges and data issues, it is important to view the revenue estimates as indicating orders of magnitude rather than providing precise point estimates. The following is a summary of key terms that are used in the summary table:
I

too small: refers to a federal tax expenditure with forgone revenue that was less than $50 million annually, according to the JCT. The revenue loss to the District from conforming to the federal policy would be very close to zero. sunset: means that there will be no revenue loss because the provision has expired. minimal: refers to a local tax expenditure for which precise data are lacking, but the forgone revenue is estimated to be less than $50,000 per year. no estimate: refers to a local tax expenditure for which precise data are lacking, but for which the revenue loss might not be minimal. In addition, no estimate refers to cases in which calculations cannot be made because there are fewer than three claimants. In order to protect the confidentiality of individual tax records, U.S. Internal Revenue Service rules provide that, No statistical tabulations may be released with cells containing data from fewer than three returns.
U.S. Government Accountability Office, Government Performance and Accountability: Tax Expenditures Represent a Substantial Federal Commitment and Need to Be Reexamined (GAO-05-960, September 2005), p. 3 In some cases, ORA used tax expenditure estimates from the U.S. Department of the Treasury when data from the Joint Committee on Taxation were not available.

Revenue

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3-58
Revenue Forgone ($ in thousands) Program Area FY 2014
$68,780 Economic development 1921

Table 3-19

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

FY 2015 Proposed Budget and Financial Plan

No. Name of Tax Expenditure Federal Exclusions

Year Enacted

Internal Revenue Code Section FY 2015

$73,327

FY 2016
$78,869

FY 2017
$84,838

Capital gains on assets transferred at death

2 3 4

Capital gains on assets transferred as a gift Cash accounting, other than agriculture Credit union income

Economic development Economic development Economic development

1921 1916 1937

1001, 1014, 1023, 1040, 1221, and 1222 1015 446 and 448 501(c)(14) and 12 USC 1768 ($1,989) $1,665 $405

($5,116) $1,804 $463

$2,274 $1,804 $521

$3,126 $1,943 $579

5 Economic development Economic development Economic development Economic development Economic development Economic development Education 1978 1993 1984 1968 1950 1921 1964

6 7

Distribution from redemption of stock to pay taxes imposed at death Gain on like-kind exchanges Imputed interest

too small $4,263 $420

too small $4,405 $420

too small $4,690 $420

too small $4,974 $490

Interest on small-issue qualified private-activity bonds

9 10 11

Magazine, paperback, and record returns Small business stock gains Discharge of certain student loan debt

$366 too small $694

$366 too small $971

$366 too small $971

$366 too small $1,110

12 13 14 15 16 17

Earnings of Coverdell education savings accounts Earnings of qualified tuition programs Employer-provided education assistance Employer-provided tuition reduction Interest on education savings bonds Interest on state and local private-activity bonds issued to finance education facilities

Education Education Education Education Education Education Education Education Employment

1998 1997 1978 1984 1988 1986 1965 1954 1974

303 1031 163(e), 483, 1274, and 1274A 103, 141, 144, and 146 458 1202 108(f), 20 USC 1087ee(a)(5) and 42 USC 2541-1(g)(3) 530 529 127 117(d) 135

$244 $122 $1,096 $1,073 $179 too small

$244 $122 $1,340 $1,073 $179 too small

$244 $244 $1,462 sunset $179 too small

$244 $365 $1,583 sunset $268 too small

$3,192

$3,294

$3,397

$3,500

18

Interest on state and local private-activity student loan bonds

19 20

Scholarship and fellowship income Cafeteria plan benefits

103, 141, 142(k), 145, 146, and 501(c)(3) 103, 141, 144(b), and 146 117 125

$469 $3,289 $32,715

$469 $3,411 $34,950

$469 $3,654 $36,737

$469 $3,776 $38,704

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

Revenue Forgone ($ in thousands) Program Area FY 2014
$268 Employment Employment 1986 1974

No. Name Federal Exclusions (cont.)

Year Enacted

Internal Revenue Code Section FY 2015

$268

FY 2016
$268

FY 2017
$268

21 22

Employee awards Employee stock ownership plans

23 24 25 26 Employment Employment 1981 1928

Employment Employment Employment

1918 1921 1984

74(c) and 274(j) 401(a)(28), 404(a)(9), 404(k), 415(c)(6), 1042, 4975(e)(7), 4978, and 4979A 119 and 132(e)(2) 107 and 265 117(d) and 132

$668 $1,698 $626 $6,704 ($719) $2,592

$668 $1,877 $715 $6,883 ($668) $2,771

$816 $2,056 $715 $7,061 _-$668 $2,860

$816 $2,235 $715 $7,330 ($668) $2,860

27

Employer-paid meals and lodging (other than military) Housing allowance for ministers Miscellaneous fringe benefits Spread of acquisition of stock under incentive stock option plans and employee stock purchase plans Voluntary employees' beneficiary associations

422 and 423 419, 419A, 501(a), 501(c)(9), and 4976

28 Energy General fiscal assistance General fiscal assistance General fiscal assistance Health Health

Interest on state and local private-activity bonds issued to support energy facilities

1980 1951 2009 1913 1918 1913

29 30

Accrued interest on savings bonds Allocation of interest expenses attributable to tax-exempt bond interest by financial institutions

103, 141, 142(f), and 146 454(c) 141, 265(a), 265(b), and 291(e) 103, 141, and 146

$27 $980

$27 $980

$27 $980

$37 $1,050

31 32

$290 $33,543 $127,821

$347 $35,198 $136,579

$347 $36,136 $144,357

$405 $37,074 $153,027

33

Interest on public-purpose state and local bonds Employer contributions for medical care and medical insurance premiums Interest on state and local private-activity bonds issued to finance non-profit hospital construction

105, 106, and 125 103, 141, 145(b), 145(c), 146, and 501(c)(3)

$2,093

$2,299

$2,299

$2,459

34

Revenue

3-59

35 36 37

Medical care and TriCare medical insurance for military dependents, retirees, retiree dependents, and veterans Medicare Part A - hospital insurance benefits Medicare Part B - supplementary medical benefits Medicare Part D - prescription drug benefits

Health Health Health Health

1986 1970 1970 2003

112 and 134 N.A./administrative N.A./administrative N.A./administrative

$2,400 $15,752 $13,467 $3,578

$2,550 $16,796 $14,361 $3,926

$2,600 $16,995 $15,405 $4,323

$2,800 $18,187 $17,044 $4,770

(Continued on next page)

3-60
Revenue Forgone ($ in thousands) Program Area FY 2014
$35,243 $287 $1,990 Housing Housing Housing Income security Income security 2005 1918 1997 2007 1980

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

FY 2015 Proposed Budget and Financial Plan

No. Name Federal Exclusions (cont)

Year Enacted

Internal Revenue Code Section

FY 2015
$36,948 sunset $2,196

FY 2016
$38,511 sunset $2,196

FY 2017
$39,790 sunset $2,196

38 39 40

Capital gain on sale of principal residence Income from discharge of principal residence acquisition indebtedness Interest on state and local private-activity bonds issued to finance housing

41

Compensatory damages for physical injury or sickness

42 43 Income security Income security Income security Income security Income security Income security Income security Income security Income security Income security International commerce International commerce International commerce International commerce National defense National defense National defense 1960 1913 1933 1997 1938 1997 1918 1909 1943 1926 1921 1925 1918 1942 1954 1920 1921

121 108 103, 141, 142, 143, and 146 104(a)(2) - 104(a)(5) 139

$1,430 too small $3,397 $2,860 $86,257 $27 $41,353 $5,212 $1,993 $13,029 too small $8,313 $28,661 $8,484 $5,563 $1,969 $3,030 $545 $121

$1,520 too small $3,575 $3,039 $95,731 $36 $42,406 $5,420 $2,272 $13,559 too small $8,581 $31,208 $8,908 $6,583 $2,027 $3,272 $606 $121

$1,520 too small $3,665 $3,218 $108,513 $45 $43,400 $5,629 $2,550 $14,127 too small $8,939 $33,119 $9,332 $7,696 $2,142 $3,454 $727 $182

$1,520 too small $3,844 $3,486 $118,793 $54 $44,595 $5,733 $2,874 $14,809 too small $9,296 $36,361 $9,757 $8,530 $2,200 $3,575 $788 $182

44 45

Disaster mitigation payments Employer contributions for premiums on accident and disability insurance Employer contributions for premiums on group-term life insurance Employer pension contributions and earnings plans

46 47

Income of trusts to finance supplemental unemployment benefits Investment income on life insurance and annuity contracts

48 49 50 51 52 53 54 55 56 57 58 59

Public assistance cash benefits Roth IRA earnings and distributions Social Security and Railroad Retirement benefits Survivor annuities paid to families of public safety officers Workers' compensation benefits Active income of controlled foreign corporations Allowances for federal employees working abroad Income earned abroad by U.S. citizens Inventory property sales source rule exception Benefits and allowances for armed forces personnel Combat pay Military disability benefits

105 and 106 79 401-407, 410-418E, and 457 501(c)(17) 72, 101, 7702, and 7702A N.A./administrative 408 86 101(h) 104(a)(1) 11, 882, and 951-964 912 911 861, 862, 863, and 865 112 and 134 112 104(a)(4), 104(a)(5) and 104(b)

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

Revenue Forgone ($ in thousands)

No.
1996 2005 1992 136 468B too small too small 118(c) and 118(d) too small

Name

Program Area FY 2014

Year Enacted

Internal Revenue Code Section FY 2015

too small too small too small

FY 2016
too small too small too small

FY 2017
too small too small too small

60

Contributions in aid of construction for water and sewer utilities

61

Earnings of certain environmental settlement funds

62

Energy conservation subsidies provided by public utilities

Natural resources and environment Natural resources and environment Natural resources and environment Natural resources and environment 1968 Social policy 1996 Social policy 1981 Social policy 1982 Transportation 1984 and 1992 Transportation 1968

63 103, 141, 142, and 146 137 129 131 132(f) 103, 141, 142, and 146

Interest on state and local private-activity bonds issued to finance water, sewer, and hazardous-waste facilities

64 65 66 67 68

$366 $89 $1,511 $536 $4,737 $732

$366 $89 $1,609 $536 $5,095 $835

$366 $80 $1,698 $536 $5,542 $835

$366 $77 $1,804 $536 $5,989 $835

69 Transportation Veterans' benefits Veterans' benefits

70 71

Employer-provided adoption assistance Employer-provided dependent care Foster care payments Employer-provided transportation assistance Interest on state and local private-activity bonds issued to finance airport, dock and mass commuting facilities Interest on state and local private-activity bonds issued to finance highway projects and rail-truck transfer facilities G.I. Bill education benefits Veterans' benefits and services 2005 1917 1917

103, 141, 142(m), and 146 38 USC 5301 38 USC 5301

too small $665 $3,235

too small $720 $3,565

too small $780 $3,930

too small $847 $4,350

Federal Adjustments
Education Education Education Health 2002 2001 1997 2003 62 222 221 223 $210 $278 $1,705 $1,044 $3,818 sunset sunset $1,705 $1,143 $4,022 sunset sunset $1,827 $1,242 $4,227 sunset sunset $1,827 $1,391 $4,500

72

73 74 75 76

77

Classroom expenses of elementary and secondary school educators Higher education expenses Interest on student loans Contributions to health savings accounts Health insurance premiums and long-term care insurance premiums paid by the self-employed Contributions to self-employment retirement plans

Health Income security Income security National defense

1986 1962 1974 2003

Revenue

3-61

78 79

Employee contributions to traditional Individual Retirement Accounts Overnight travel expenses of National Guard and Reserve members

162(l) 401-407, 410-418E and 457 219 and 408 62(a)(2)(E) and 162

$33,051 $6,166 $50

$34,979 $6,722 $50

$37,458 $7,371 $50

$39,937 $7,974 $50

(Continued on next page)

3-62
Revenue Forgone ($ in thousands) Program Area FY 2014
$345 ($22,470) too small $139 $463 $20,125 $5,505 too small too small $6,809 $1,505 $83 $232 $3,531 $232 $463 $173 $232 $10,069 $5,045 $68,651 $17,158 Economic development Economic development Economic development Energy Energy Energy Health Health Housing Housing Housing Income security International commerce International commerce Social policy Social policy 1958 1986 1954 2005 1986 2005 1986 1942 1954 1913 1913 1913 1913 1962 1917 and 1935 1976 $142 $174 $869 $55,257 190 too small Economic development Economic development Economic development Economic development Economic development 1954 1954 1984 1980 1986 167 and 168 167 and 168 806 195 460

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

FY 2015 Proposed Budget and Financial Plan

No. Name Federal Deductions

Year Enacted

Internal Revenue Code Section

FY 2015
$345 ($19,244) too small $139 $521 $22,711 $5,367 too small too small $6,184 $1,563 $83 $232 $4,052 $174 $521 $173 $232 $11,531 $4,918 $71,811 $18,238 $142 $174 sunset $57,684 too small

FY 2016
$403 ($2,016) too small $139 $521 $24,299 $5,367 too small too small $5,709 $1,563 $83 $290 $4,400 $174 $463 $173 $232 $13,155 $4,918 $75,832 $19,498 $142 $174 sunset $60,209 too small

FY 2017
$403 ($9,510) too small $139 $521 $26,813 $5,644 too small too small $5,338 $1,621 $83 $290 $4,515 $174 $463 $173 $290 $14,048 $5,021 $83,684 $20,638 $142 $174 sunset $63,107 too small

80 81 82 83 84 85 Economic development Economic development Economic development Economic development Economic development Economic development 1986 1958 1950 2004 1986 1984

86 87 88 89 90

Accelerated depreciation of buildings other than rental housing Accelerated depreciation of equipment Small life insurance company taxable income Amortization of business start-up costs Completed contract rules Exception from passive loss rules for $25,000 of rental real estate loss Expensing of depreciable small business property Expensing of magazine circulation expenditures Film and television production costs Gain on non-dealer installment sales Life insurance company reserves 469(i) 179 173 181 453 and 453A(b) 803(a)(2), 805(a)(2), and 807 1244 832(b) 59(e) and 174 169(d)(5) 168(e) 179D 833 213 167 and 168 163(h) 164 165(c)(3), 165(e), and 165(h) -165(k) 901 953 and 954 170 and 642(c)

91 92 93 94 95 96 97 98 99 100 101 102

Loss from sale of small business corporation stock Property and casualty insurance company reserves Research and development expenditures Amortization of certified pollution control facilities Depreciation recovery periods for specific energy property Energy-efficient commercial property Blue Cross and Blue Shield companies Medical and dental care expenses Accelerated depreciation of rental housing Mortgage interest on owner-occupied residences State and local property taxes on owner-occupied residences Casualty and theft losses

103 104 105 106

Deduction of foreign taxes instead of a credit Financing income of certain controlled foreign corporations Charitable contributions Costs of removing architectural and transportation barriers to the disabled and elderly

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Federal Conformity Estimates (Individual and Corporate Income Taxes)

Revenue Forgone ($ in thousands) Program Area FY 2014 FY 2015 Year Enacted Internal Revenue Code Section FY 2016 FY 2017

No.

Name

Federal Special Rules

Economic development Economic development Economic development Economic development 1954 321(a), 501(c)(15), 832, and 834 1986 1938 831, 832(b), and 846 475, 491-492 $463 $3,753 1981 1256 $142 $200 $463 $3,927 $200 $463 $4,042 $200 $463 $4,216

107 108

109 110

60-40 rule for gain or loss from section 1256 contracts Interest rate and discounting period assumptions for reserves of property and casualty insurance companies Inventory accounting Special alternative tax on small property and casualty insurance companies $58

$58

$58

$58

111 International commerce International commerce 1977 1986

112

Apportionment of research and development expenses for determining foreign tax credits Interest-charge domestic international sales corporations

861-863 and 904 991-997

$290 $232

$290 $232

$232 $232

$174 $232

LOCAL TAX EXPENDITURE ESTIMATES

D.C. INCOME TAX (Individual and Corporate Income Taxes) Revenue Forgone ($ in thousands) Program Area Year Enacted D.C. Code Section FY 2014 FY 2015 FY 2016 FY 2017

No.

Name of Tax Expenditure

Exemptions
Income security Income security 1987 1987 47-1806.02(d) 47-1806.02(e) $90 $4,652 $92 $4,787 $95 $4,922 $95 $4,922

113 114

Additional personal exemption for the blind Additional personal exemption for the elderly

Subtractions from Federal Adjusted Gross Income

2001 2001 2007 1992 47.1803.3(a)(18) 47-4501 - 47-4512 47-1803.03(b-2) no estimate $1,066 $112 $170 no estimate $1,066 $112 $178 no estimate no estimate $1,066 $1,066 $112 $112 $188 $198

115 116 117 118

119

Revenue

3-63

120 121

Qualified high-technology companies: depreciable business assets Economic development College savings plan contributions Education Public school teacher expenses Education Health insurance premiums paid for a domestic partner (business income tax) Health Health insurance premiums paid for a domestic partner (personal income tax) Health Health professional loan repayments Health Long-term care insurance premiums Health

2006 2006 2005

47-1803.02(a)(2)(W) 47-1803.03(a)(15) and 46-401(b) 7-751.11 47-1803.03(b-1)

$24 $70 $225

$24 $70 $225

$25 $70 $225

$26 $70 $225

(Continued on next page)

3-64
Revenue Forgone ($ in thousands) Program Area FY 2014 FY 2015 Year Enacted D.C. Code Section FY 2016 FY 2017
Housing 1980 1987 1987 1985 2005 1985 1985 1985 1985 42-2851.05, 42-3403.05, and 47-1803.02(a)(2)(R) 47-1803.02(a)(2)(N) 47-1803.02(a)(2)(N) 47-1803.02(a)(2)(M) 47-1803.02(a)(2)(V) 47-1803.02(a)(2)(L) 47-1803.02(a)(2)(L) 47-1803.02(a)(2)(L) 47-1803.02(a)(2)(L) minimal $4,124 $3,934 $87 $553 $93 $16,877 $2,142 $4,190 minimal $4,228 $4,033 $89 $567 $95 $17,304 $2,196 $4,296 minimal $4,378 $4,176 $93 $587 $99 $17,918 $2,274 $4,449 minimal $4,542 $4,332 $96 $609 $103 $18,587 $2,359 $4,615 Income security Income security Income security Income security Income security Income security Income security Income security Natural resources and environment Public safety Social policy Social policy 2001 1993 2002 2007 8-637.03 42-2902 47-1803.02(a)(2)(U) 47-1803.02(a)(2)(X) minimal minimal $31 $40 minimal minimal $32 $40 minimal minimal $33 $40 minimal minimal $34 $40 Economic development 1988 6-1501, 6-1502, 6-1504, and 47-1807.06 2001 47-1817.06 $0 $0 $0 $0 Economic development Economic development Economic development 2001 2001 47-1817.02 47-1817.03 $15,983 included in #136 included in #136 Economic development 2001 47-1817.05 included in #136 Economic development 2001 47-1817.04 included in #136 $16,777 included in #136 included in #136 included in #136 included in #136 $17,491 included in #136 included in #136 included in #136 included in #136 $18,310 included in #136 included in #136 included in #136 in #136

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

No.

Name

FY 2015 Proposed Budget and Financial Plan

Subtractions from Federal Adjusted Gross Income (cont.)

122

Housing relocation assistance

123 124 125 126 127 128 129 130 131

D.C. and federal government pension income D.C. and federal government survivor benefits Disability payments for the permanently and totally disabled Income of persons with a permanent and total disability Railroad retirement system benefits Social Security benefits for retired workers Social Security benefits for survivors and dependents Social Security benefits for the disabled Environmental savings account contributions and earnings

132 133 134

Rental assistance to police officers Compensatory damages awarded in a discrimination case Poverty lawyer loan assistance

Credits

135

Economic development zone incentives for businesses

136

137

138

Qualified high-technology companies: business income tax exemption and reduction Qualified high-technology companies: employee relocation incentives Qualified high-technology companies: employment incentives

139

Qualified high-technology companies: incentives to employ disadvantaged workers

140

Qualified high-technology companies: incentives to retrain disadvantaged workers

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

Revenue Forgone (in thousands) Program Area Year Enacted D.C. Code Section FY 2014 FY 2015 FY 2016 FY 2017

No.

Name

Credits (cont.)
Economic development Employment Employment Health 2006 2002 2002 1977 2000 1987 2001 1977 Housing Housing Housing Income security Income security Natural resources and environment Social policy 2010 2000 42-2506 $124 2012 47-1818.01 - 47-1818.08 $0 $0 $124 $0 no estimate minimal $4 $16,853 47-1806.04(f) 47-1806.04(e) 8-637.01 47-1806.04(c) $54,262 $0 $0 $3,575 $54,967 $1,789 $0 $3,575 $1,440 $124 $0 no estimate minimal $4 $18,110 $55,737 $1,789 $0 $3,575 $1,500 $124 $0 no estimate minimal $4 $19,088 $56,461 $1,789 $0 $3,575

141

Qualified social electronic commerce companies

142

First-time home purchase for D.C. government employees

143

Job growth tax credit

144

Paid leave for organ or bone marrow donors

145

Employer-assisted home purchases

146

Lower-income, long-term homeownership

147

Property tax circuit-breaker

47-1807.09 and $0 47-1807.51 - 47-1807.56 47-1807.08 and no estimate 47-1808.08 47-1807.07 and minimal 47-1808.07 47-1806.09 - $4 47-1806.09f $16,354 47-1806.06

148

Earned income tax credit

149

Low-income credit

150

Brownfield revitalization and cleanup

151

Child and dependent care

REAL PROPERTY TAX Abatements

Economic development Economic development Housing Housing Housing Housing Housing Housing 2001 2010 2002 2002 2009 2002 1994 1985 47-811.03 47-857.11 - 47-857.16 47-866 $35 $153 $0 $3,771 $1,002 $0 42-3508.06 42-3508.02 $0 $0 $36 $153 $0 $2,105 $4,212 $0 $0 $0 $37 $153 $0 $1,540 $4,212 $0 $0 $0 $38 $153 $0 $1,346 $4,212 $0 $0 $0

152

New or improved buildings used by high-technology companies

153

Non-profit organizations locating in designated neighborhoods

154

Improvements to low-income housing

155

New residential developments

156

NoMA residential developments

157

Preservation of section 8 housing in qualified areas

47-857.01 - 47-857.10 47-859.01 - 47-859.05 47-865

158

Single-room-occupancy housing

Revenue

3-65

159

Vacant rental housing

(Continued on next page)

Table 3-19 (continued)

3-66
Revenue Forgone (in thousands) Program Area Year Enacted D.C. Code Section FY 2014 FY 2015 FY 2016
Economic development 1988 2010 1942 1942 1942 1942 multiple years 1942 1974 1978 1983 1978 1983 2012 1992 1997 1942 Social policy Social policy Social policy Transportation 1942 1942 1942 1966 47-1002(1) 47-1002(3) 47-1002(7) $426 $43,825 $839,900 $118,784 $13,352 $9 47-850 47-3503 47-1002(20) 47-3505 47-1005.02 47-1002(24) 47-1002(25) 47-1002(6) 47-1002(12) 47-1002(8) 47-1002(13) 9-1107.01 $57,264 $9,711 $1,080 $10,791 $200 $0 $3,422 $2,374 $5,723 $14,534 $60,626 $9,408 47-1002(10) $104,195 47-4630 $700 47-1002(23) Economic development Education Education General law General law General law Health Housing Housing Housing Housing Housing Housing Housing Public safety Social policy $2,383 $2,948 $700 $104,455 $427 $43,935 $841,999 $119,081 $13,386 $10 $58,982 $9,735 $1,082 $10,818 $300 $0 $3,487 $2,380 $5,728 $14,571 $60,778 $9,432 $2,958 $700 $104,716 $428 $44,045 $844,904 $119,379 $13,419 $10 47-842 - 47-844 $60,751 $9,760 $1,085 $10,845 $400 $0 $3,602 $2,386 $5,734 $14,607 $60,930 $9,456 $700 $429 Title 47, Chapters 10 and 46 47-1002(9) $10 $500 $0

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

No.

Name

FY 2017

Exemptions
$3,684

FY 2015 Proposed Budget and Financial Plan

160

161

162

Development of a qualified supermarket, restaurant, or retail store High-technology commercial real estate database and service providers Educational institutions

$104,978

163

164

Libraries Embassies, chanceries, and associated properties of foreign governments

$44,155 $846,215 $119,677 $13,453

165

Federal government property

166

Miscellaneous exemptions

167

Hospital buildings

168

Historic property

169

Homestead deduction

$62,574 $9,784 $1,088 $10,872

170

171

Lower-income homeownership households and cooperative housing associations Multi-family and single-family rental and cooperative housing for low- and moderate-income persons

172

Nonprofit housing associations

173

Nonprofit affordable housing developers

174

Resident management corporations

175

Correctional Treatment Facility

$3,721 $2,392 $5,740 $14,644 $61,082 $9,479

176

Art galleries

177

Cemeteries

178

Charitable organizations

179

Churches, synagogues, and mosques

180

Washington Metropolitan Area Transit Authority properties

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

Revenue Forgone (in thousands) Program Area D.C. Code Section FY 2014 Year Enacted FY 2015 FY 2016 FY 2017

No.

Name

Credits
Economic development Employment Housing Housing Natural resources and environment Natural resources and environment 1990 2001 8-637.01 47-872 and 47-873 1986 47-863 2001 47-864 2000 42-2506 $313 $17,177 $21,520 $0 $5,327 2012 47-1818.01 - 47-1818.08 $0 $0 $318 $18,310 $21,574 $0 $5,460 $1,510 $329 $18,859 $21,628 $0 $5,597 $1,580 $340 $19,425 $21,682 $0 $5,737

181 Qualified social electronic commerce companies

182

First-time home-buyer credit for D.C. government employees 183 Assessment increase cap

184 Senior citizens and persons with disabilities

185 Brownfield revitalization and cleanup

186 Condominium and cooperative trash collection

Deferrals, Rebates, and Multiple Categories

Economic development Education Housing Housing Housing 2005 2005 2002 2005 1988 6-1501 - 6-1503 47-867 47-858.01 - 47-858.05 47-845.02 47-845.03 $0 $1,296 $0 $0 $3 $0 $1,321 $0 $0 $4 $0 $1,364 $0 $0 $4 $0 $1,409 $0 $0 $4

187

Economic development zone incentives for real property owners 188 Public charter school tax rebate

189 Homeowners in enterprise zones

190 Low-income homeowners

191 Low-income, senior-citizen homeowners

DEED RECORDATION AND TRANSFER TAX

Exemptions
Education General law General law General law General law General law 1962 and 1980 2011 1962 and 1980 1962 and 1980 1962 and 1980 1962 $516 $0 $1,064 $52 $687 $375 $518 $0 $1,067 $53 $689 $376 $519 $0 $1,069 $53 $689 $376 $520 $0 $1,072 $54 $690 $377

192 Educational institutions

193 Bona-fide gifts to the District of Columbia Embassies, chanceries, and associated properties of 194 foreign governments

195 Federal government

196 Other properties exempt from real property taxation

197 Special act of Congress (recordation tax only)

42-1102(3) and 47-902(3) 47-902(24) 42-1102(3) and 47-902(3) 42-1102(2) and 47-902(2) 42-1102(3) and 47-902(3) 42-1102(4)

198 Cooperative housing associations

Housing

1983

42-1102(14), 47-3 503(a)(2), 47-3503(a)(3), 47-902(11), and 47-3503(b)(2)

$267

$272

$278

$283

Revenue

3-67

(Continued on next page)

3-68
Revenue Forgone (in thousands) Program Area Year Enacted D.C. Code Section FY 2014 FY 2015 FY 2016 FY 2017
Housing $30 $107 Housing 1983 $107 2007 $7 $30 $107 $30 $108 47-902(23) 42-1102(12), 47-3503(a)(1), 47-3503(a)(3), 47-902(9), and 47-3503(b)(1) 42-1102(13), 47-3505(c), 47-902(10), and 47-3505(b) $160 $155 $0 $160 $155 $0 Housing Housing Housing 1992 2012 1983 $160 $156 $0 $161 $156 $0 Social policy Social policy Tax administration and equity 2003 1962 and 1980 1962 and 1980 $2,004 $129 no estimate $2,009 $129 no estimate $2,014 $130 no estimate $2,019 $130 no estimate 42-1102(32) 42-1102(20), 47-3505.01(b)(1), 47-902(15), and 47-3506.01(b)(2) 42-1102(3) and 47-902(3) 42-1102(3) and 47-902(3) 42-1102(27) and 47-902(21) Economic development Economic development Economic development Economic development Economic development Economic development Economic development General law Health Social policy Social policy 1949 1999 2000 1949 2001 2001 1949 1949 1949 1949 1957 47-2005(11) and (11A) 47-2001(n)(2)(F) 47-2005(28) 47-2001(n)(2)(B) 47-2001(n)(2)(G) 47-2005(31) 47-2001(n)(2)(A) 47-2005(1) 47-2005(14) and (15) 47-2001(n)(2)(E) 47-2005(16) $4,388 $5,691 $817 $261,782 $672 $179 $46,974 $194,110 $16,294 $54,382 $0 $4,563 $5,885 $845 $272,353 $695 $187 $48,571 $200,710 $16,848 $56,231 $0 $4,728 $6,103 $876 $282,054 $721 $194 $50,368 $208,136 $17,471 $58,312 $0 $4,889 $6,341 $908 $291,644 $749 $203 $52,332 $216,253 $18,153 $60,586 $0

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

No.

Name

Deed Recordation and Transfer Tax Exemptions (cont.)

FY 2015 Proposed Budget and Financial Plan

199 Inclusionary zoning program (transfer tax only)

200 Lower-income homeownership households

201 Nonprofit housing associations

202 Nonprofit affordable housing developers

203 Resident management corporations

204 Charitable organizations

205 Churches, synagogues, and mosques

206 Tax-exempt entities subject to a long-term lease

SALES TAX

Exemptions

207 Energy products used in manufacturing

208 Internet access service Materials used in development of a qualified 209 supermarket 210 Professional and personal services

211 Qualified high-technology companies: certain sales Qualified high-technology companies: technology 212 purchases 213 Transportation and communication services

214 Federal and D.C. governments

215 Medicine, drugs, and medical devices

216 Groceries

217 Materials used in war memorials

(Continued on next page)

Table 3-19 (continued)

District of Columbia Tax Expenditure Estimates for FY 2014-2017

Local Tax Expenditure Estimates

Revenue Forgone (in thousands) Program Area Year Enacted D.C. Code Section FY 2014 FY 2015 FY 2016 FY 2017

No.

Name

Sales Tax Exemptions (cont.)

Social policy 47-2005(22) 47-2005(3) 47-2005 47-2005(5) Social policy Tax administration and equity multiple years 1949 1949 2002 Tax administration and equity Tax administration and equity Transportation 1949 1987 $33,171 $49,377 no estimate $81,699 minimal $143 $34,299 $51,056 no estimate $84,477 minimal $148 $35,568 $52,945 no estimate $87,602 minimal $153 $36,955 $55,010 no estimate $91,019 minimal $159

218 Nonprofit (501(c)(4)) organizations

219 Semi-public institutions

220 Miscellaneous

221 Public utility companies

222 State and local governments

223 Valet parking services

47-2005(2) 47-2001(n)(1)(L)(iv-I) and 47-2001(n)(2)(H)

INSURANCE PREMIUMS TAX

Credit
Economic development 2004 31-5233 $8,804 $2,859 $0 $0

224 Certified capital investment by insurance companies

PERSONAL PROPERTY TAX

Exemptions
Economic development Economic development Economic development Natural resources and environment Natural resources and environment Social policy Tax administration and equity Tax administration and equity Tax administration and equity Transportation 2000 2001 2000 2013 2013 1902 2001 1998 1950 1954 47-1508(a)(8) 47-1508(a)(10) 47-1508(a)(9) 47-1508(a)(11) 47-1508(a)(12) 47-1508(a)(1) 47-1508(a)(3A) 47-1508(a)(7) 47-1508(a)(2) 47-1508(a)(3) no estimate $100 $312 $124 $0 $4 $6 minimal $0 $2,437 no estimate $104 $316 $125 $0 $4 $6 minimal $0 $2,461 no estimate $108 $319 $126 $0 $4 $6 minimal $0 $2,486 no estimate $113 $322 $127 $1,370 $4 $6 minimal $0 $2,511

225 Digital audio radio satellite companies

226 Qualified high-technology companies

227 Qualified supermarkets

228 Solar energy systems

229 Cogeneration systems

230 Non-profit organizations

231 Public utility and toll telecommunications providers

232 Wireless telecommunication companies Works of art lent to the National Gallery by 233 non-residents 234 Motor vehicles and trailers

Revenue

3-69

Operating Expenditures
In FY 2013, the District's Local funds expenditures, excluding Dedicated Taxes, increased by $361.4 million, or 6.4 percent, over FY 2012. Since FY 2010, expenditures have increased by an average of 5.3 percent annually as depicted in Figure 4-1. Table 4A-1 of the Appendix displays Local funds expenditures by fiscal year for selected agencies, and each appropriation title. Dedicated Tax funds were segregated as separate funds beginning in FY 2007; their expenditures are shown by agency and appropriation title in Table 4A-2 of the Appendix. They totaled $256.1 million in FY 2013. The $361.4 million Local funds increase in FY 2013 was partly due to spending increases of $65.1 million in the Housing Production Trust Fund Subsidy, $60.2 million in the Department of Health Care Finance, $30.3 million in the Department of General Services, and a net of $75.8 million in the Public Education System agencies. On a general operating funds basis, including non-Local funds as well as Local, total expenditures increased by an average of 3.3 percent annually from FY 2010 to FY 2013 (Table 4A-3 in the Appendix).

Figure 4-1

Local Funds Actual Expenditures (Excluding Dedicated Taxes)

Does not include Enterprise and Other Funds
(dollars in millions)
7,000

6,000

5,000

4,000

3,000

2,000

1,000

FY 2010 Expenditures

FY 2011 Expenditures

FY 2012 Expenditures

FY 2013 Expenditures

FY 2015 Proposed Budget and Financial Plan

Operating Expenditures

4-1

This chapter examines operating expenditures for the District and reflects expenditure trends. Specifically, the chapter: Examines the growth in expenditures from FY 2010 to FY 2013 by area of spending (agency and function); and Examines the growth by such categories as personal services, contractual services, and subsidies and transfers. This chapter focuses primarily on the District's Local funds actual expenditures. It does not discuss Capital expenditures, which are described in the Capital Appendices volume. Furthermore, it does not include agencies whose operations are captured in other funds, such as proprietary funds and component units of the District. Figure 4-2 shows the growth trends of Local funds expenditures by appropriation title from FY 2010 through FY 2013. Tables 4A-1, 4A-2, and 4A-3 in the Appendix to this chapter provide additional detail on Local, Dedicated Tax, and General Operating funds expenditures in the largest District agencies from FY 2010 through FY 2013. The following sections describe major elements of growth during this time period, by appropriation title.

Human Support Services

The FY 2013 year-end Local funds expenditures of $1,588.8 million in this appropriation title reflect an increase of $52.1 million, or 3.4 percent, over the FY 2012 expenditures of $1,536.7 million. The expenditure change from FY 2010 reflects a 4.0 percent average annual increase. Expenditures in the Human

Figure 4-2

Local Funds Actual Expenditures (Excluding Dedicated Taxes) by Appropriation Title, by Fiscal Year
Does Not Include Enterprise and Other Funds
(Dollars in millions)

2,000

1,500

1,000

5,00

FY 2010 Expenditures

FY 2011 Expenditures

FY 2012 Expenditures

FY 2013 Expenditures
Governmental Direction & Support Public Works

Human Support Services Public Education System Economic Development and Regulation

Public Safety Financing and Other

Operating Expenditures

FY 2015 Proposed Budget and Financial Plan

4-2

Support Services appropriation title between FY 2012 and FY 2013 reflect growth that reversed a trend of decreases in prior years. This change is primarily due to the growth of the Medicaid program. Department of Health Care Finance (DHCF) The impact of Medicaid on DHCF expenditures was exacerbated by the expiration of the federal stimulus funding that was provided by the American Reinvestment and Recovery Act (ARRA) of 2009. More than $80.5 million in offsets provided by ARRA to supplement local expenditures were no longer available from the third quarter of FY 2011. Additionally, the impact of the Patient Protection and Affordable Care Act of 2010 resulted in further growth of Medicaid in FY 2010 and to a lesser extent in FY 2011. Expenditures at DHCF increased from FY 2010 to FY 2013 by an average of 14.4 percent annually. Department of Behavioral Health (DBH) Formerly named the Department of Mental Health, a trend of decreases in Local funds spending from FY 2010 through FY 2012 was reversed in FY 2013 by an increase of over $13.9 million.

Public Education System

Local funds expenditures in the Public Education appropriation title increased by 5.6 percent (annual average) from FY 2010 to FY 2013. District of Columbia Public Schools (DCPS) and the District of Columbia Public Charter Schools (DCPCS) are budgeted through the Uniform Per Student Funding Formula (UPSFF) [refer to District of Columbia Official Code 38-29]. This formula provides a foundation funding level for each student and weighting factors for such characteristics as grade levels and special education categories. It also accounts for annual inflation and for changes in enrollment. Local fund expenditures by the District of Columbia Public Schools (DCPS) were higher than any other District agency until FY 2012, when DHCF expenditures surpassed DCPS. DCPS also employs more than one-fifth of all District employees. District of Columbia Public Charter Schools has been showing significant annual growth in enrollment and expenditures, and the trend continued during FY 2013. Table 4-1 shows enrollment and Local funds expenditure trends for DCPS and DCPCS. Enrollment in the two systems combined has consistently increased in the last 4 fiscal years. District of Columbia Public Schools (DCPS) - Expenditures in FY 2013 at DCPS increased by 0.3 percent over FY 2012. Enrollment increased by 0.8 percent from FY 2012 to FY 2013, and the foundation level for the UPSFF increased to $9,124 in FY 2013, in accordance with the provisions of District of Columbia Official Code 38-2909. The enactment of the Public Education Reform Amendment Act of 2007 caused shifting of many state-level functions from the DCPS budget to the Office of the State Superintendent of Education. Also, in FY 2009, expenditures for Non-Public Tuition and Special Education Transportation were broken out of DCPS into separate agencies. District of Columbia Public Charter Schools (DCPCS) - Expenditures in FY 2013 for DCPCS in Local funds increased by 18.4 percent over FY 2012. Enrollment increased by 13.0 percent from FY 2012 to FY 2013, and expenditures per enrolled student also increased. Office of the State Superintendent of Education (OSSE) - As a result of the Public Education Reform Amendment Act of 2007, a number of functions from the Department of Human Services, the University of the District of Columbia, and DCPS moved to OSSE, and the agency has become the state administering agency for most of the Districts grant funds for public education. Local funds expenditures showed a slight increase in FY 2013 from FY 2012. University of the District of Columbia (UDC) - The Districts subsidy to the University decreased by 2.7 percent from $67.4 million in FY 2012 to $65.6 million in FY 2013.

FY 2015 Proposed Budget and Financial Plan

Operating Expenditures

4-3

Table 4-1

Enrollments and Expenditures in Two Schools Systems (Local Funds Only)

DC Public Schools Enrollment Expenditures (dollars in 2010 44,718 2011 45,630 2012 45,191 2013 45,557 Annual Growth Rate (2010 - 2013) 0.6% thousands) $517,674 $585,839 $638,879 $640,642 7.4% 27,661 29,356 31,562 35,674 8.8% Public Charter Schools Enrollment Expenditures (dollars in thousands) $375,845 $440,368 $508,113 $601,428 17.0% 72,379 74,986 76,753 81,231 3.9% Enrollment Combined Systems Expenditures (dollars in thousands) $893,520 $1,026,208 $1,146,992 $1,242,070 11.6% Expenditures per enrolled student* $12,345 $13,685 $14,944 $15,291 7.4%

Note: *per enrolled student (whole dollars, not thousands). All enrollment numbers were provided by the Office of the State Superintendent of Education (OSSE) on 3/7/14 and may not match previous years reports. Details may not sum due to rounding.

Public Education expenditures are tracked by appropriation year (AY) and fiscal year (FY). Table 4A-4 in the Appendix provides a crosswalk between the AY and FY expenditures for key school systems. The FY data are used throughout this chapter, although the AY data reflect more comparable data over time.

Public Safety and Justice

Local funds expenditures in the public safety area decreased by 0.2 percent (annual average) from FY 2010 to FY 2013. The two largest agencies in this appropriation title are the Metropolitan Police Department (MPD) and the Fire and Emergency Medical Services Department (FEMS), accounting for 69.8 percent of the expenditures of the appropriation title. Metropolitan Police Department and Fire and Emergency Medical Services Department - Expenditures at MPD increased from FY 2010 to FY 2013 by an average of 1.8 percent annually. Expenditures for FEMS increased by 0.9 percent (annual average) from FY 2010 to FY 2013. Police and Fire Retirement System - This is the fourth largest agency in the Public Safety appropriation title based on annual expenditures. Under the 1997 Revitalization Act, the Federal government assumed the Districts pre-June 1997 unfunded pension liability. In subsequent years, as salaries have increased, adjustments were legislated for pension benefits, and the sizes of the FEMS and MPD workforce have increased. The pension contribution decreased from FY 2010 to FY 2013 by an average of -10.0 percent annually, accounting for market factors affecting the national economy and limited pay raises due to collective bargaining agreements still in negotiation. Department of Corrections - There was a Local funds average annual decrease of 3.8 percent over the FY 2010 FY 2013 period, attributable to lower inmate healthcare costs and Contractual Services due to the reduced inmate population.

Financing and Other

Agencies in the Financing and Other appropriation title include various debt service functions as well as the District's reserve funds. Repayment of Interest on Short-Term Borrowing - The District issues short-term Tax Revenue Anticipation Notes (TRANs) in order to finance its seasonal cash flow needs. The total amount of TRANs outstanding at any time during a fiscal year may not exceed 20 percent of the total anticipated
Operating Expenditures FY 2015 Proposed Budget and Financial Plan

4-4

revenue of the District for such fiscal year, and such notes must mature within the fiscal year in which they are issued. In FY 2013, the District issued $675 million of TRANs for this purpose. Repayment of Loans and Interest - The District may issue long-term debt in the form of General Obligation Bonds or Income Tax Secured Revenue Bonds to finance capital projects and to refund indebtedness of the District. Such bond issuances are not permitted during any fiscal year if total debt service on tax-supported debt exceeds 12 percent of total District general fund expenditures in any year during the 6-year capital plan period. The Capital Improvements Plan as of FY 2014 includes bond issuance to finance specific capital projects totaling $1.087 billion in Fiscal Year 2014 and decreasing annually to $455.7 million in FY 2019. The CIP also includes amounts above this level to be funded through other sources. Borrowing amounts in Fiscal Years 2011, 2012, and 2013 were higher than in previous years, and debt service expenditures have increased accordingly. The District had approximately $2.25 billion of General Obligation Bonds and approximately $4.5 billion of Income Tax Secured Revenue Bonds outstanding as of September 30, 2013. Certificates of Participation (COPs) - The District has a payment obligation with respect to approximately $207 million of outstanding Certificates of Participation with varying maturities, which were issued to finance various District facilities. The Districts payment obligations on the COPs are subject to, and dependent upon, inclusion of sufficient funds in annual District budgets and annual appropriations made by Congress for such purpose. Equipment Lease Operating - The Master Equipment Lease Purchase Program provides tax-exempt financing for projects with short-term to intermediate-term useful lives. Rolling stock such as police, emergency, and public works vehicles, as well as information technology equipment, are acquired on a short-term lease/purchase basis. The District has financed approximately $469 million of its capital equipment needs through the program and has approximately $113.8 million in principal outstanding as of September 30, 2013. Repayment of Revenue Bonds - The Council may authorize the issuance of revenue bonds, notes, or other obligations (including refunding bonds, notes, or other obligations) to borrow funds to finance governmental projects by creating a security interest in any District revenues. Such bonds, notes, or other obligations, if issued, are to be secured by a pledge of the revenues realized from the property, facilities, developments, and improvements financed by the issuance of such bonds, notes, or other obligations or by the mortgage of real property or the creation of security interest in available revenues, assets, or other property. In FY 2007, FY 2010, and FY 2013, the District issued bonds for its New Communities Initiative, with such bonds secured by a portion of revenues dedicated to the Housing Production Trust Fund. The District had approximately $120.5 million of these bonds outstanding as September 30, 2013. Pay-As-You-Go (Paygo) Capital Fund - Paygo capital financing is a transfer of funds from the General Fund to the Capital Improvements Fund to pay for capital project expenditures. Although Paygo is essentially cash financing, capital activities funded with Paygo dollars must be capital-eligible as defined by the Home Rule Act and OCFO policy. Significant amounts of Paygo capital funding is planned for the current 6-year capital plan period. Highway Trust Fund Transfer - Dedicated Taxes, Convention Center Transfer Dedicated Taxes, and TIF and PILOT Transfer Dedicated Taxes - These agencies were first budgeted in FY 2010 to make the flow of the dedicated revenues through the General Fund more visible. The TIF and PILOT Transfer, along with Dedicated Tax Transfers to the Housing Production Trust Fund and the Baseball Revenue Fund, are no longer budgeted in the General Fund starting in FY 2013.

FY 2015 Proposed Budget and Financial Plan

Operating Expenditures

4-5

Other Appropriation Titles

Expenditures in other appropriation titles are: Governmental Direction and Support This appropriation title funds agencies that manage overall government operations, including the Department of General Services, the Office of the Mayor, the Council of the District of Columbia, the Office of the City Administrator, the Office of the Chief Technology Officer, the Office of the Attorney General, and the Office of the Chief Financial Officer. Local fund expenditures in this appropriation title have shown an average increase in growth at 19.9 percent average annually from FY 2010 to FY 2013. Economic Development and Regulation This is the smallest of the appropriation titles. The Housing Production Trust Fund Subsidy, the Department of Employment Services, the Department of the Consumer and Regulatory Affairs, the Housing Authority Subsidy, the Office of the Deputy Mayor for Planning and Economic Development, and the Department of Housing and Community Development accounted for 84.9 percent of the expenditures in this title in FY 2013. Local funds expenditures increased from FY 2010 to FY 2013 at an average rate of 10.6 percent annually. The Department of Housing and Community Development experienced the largest decrease in expenditures (19.7 percent), compared to the Office of the Deputy Mayor for Planning and Economic Development, which had the largest average increase (45.7 percent) from FY 2010 to FY 2013. The Housing Production Trust Fund Subsidy also had a $65.1 million increase over FY 2012 providing a substantial increase to Economic Development and Regulation appropriation title. Public Works The Public Works appropriation title is dominated, in Local funds expenditures, by three agencies: the Department of Public Works (DPW), the Department of Transportation (DDOT), and the subsidy to the Washington Metropolitan Area Transit Authority (WMATA). DPW decreased by 4.0 percent on average annually from FY 2010 to FY 2013 for Local funds, while the WMATA subsidy decreased by 5.6 percent, as other funding sources partially replaced Local funds.

Summary of Local Funds Expenditure Growth by Agency and Function

All of the appropriation titles except Public Safety and Justice and Public Works experienced increases in total average annual expenditures since FY 2010. Expenditures in Public Works decreased for FY 2013 over FY 2012, while Governmental Direction and Support, Economic Development and Regulation, Public Education System, Human Support Services, and Financing and Other had an average annual increase since FY 2010. Overall, the District as a whole had an average annual increase of 5.3 percent for Local Fund expenditures from FY 2010 to FY 2013. Public Education is the largest appropriation title, comprising 27.1 percent of total Local funds expenditures. Human Support Services is the second largest appropriation title with a 26.3 percent share of total Local funds expenditures. Actual DCPS enrollment has been fluctuating annually with a decrease in FY 2012 over FY 2011 but an increase in FY 2013. The enrollment in Public Charter Schools has shown a steady increase at an average annual rate of 8.8 percent since FY 2010. The enrollment in Public Charter Schools accounts for 43.9 percent of total enrollment in the combined District schools system in FY 2013. From FY 2010 to FY 2013, the combined District schools system enrollment shows an increase of 3.9 percent average annually.

Federal Payment Fund Expenditures

A federal payment is a direct payment made to the District by the Federal government. The authorization for each payment is found in Division A, Title 1, of the Districts annual Appropriations Act. Federal payments to the District are subject to federal Government Accountability Office (GAO) guidelines and
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government-wide rescissions. During FY 2013, the District received a total of $97.0 million in federal payments that could be spent by the agencies. Table 4A-5 of the Appendix details the federal payments made to the District from FY 2010 through FY 2013, by agency. These funds have various availability periods and, in some cases, will be spent over subsequent years. Federal payments are detailed within each agencys budget chapter. In addition, in FY 2013 the District spent $16.2 million from the federal payment for Emergency Planning and Security Costs. This payment was previously reimbursable, subject to the approval of the Office of Management and Budget (OMB). In FY 2009, this became a direct federal payment. The details of the FY 2013 expenses are found in the agency budget chapter for the Emergency Planning and Security Fund, which is located within the Financing and Other section of Volume 4, Agency Budget Chapters.

Federal Grants Expenditures

Unlike federal payments, which come directly from the U.S. Treasury as authorized by the annual Appropriations Act, federal grants are awarded by federal agencies. Table 4A-6 of the Appendix shows federal grant expenditures from FY 2010 through FY 2013 by agency. Overall, their annual growth rate was 1.8 percent. The Department of Health Care Finance received the majority of the funds, consisting primarily of funding for Medicaid.

Expenditure Growth by Object Class, FY 2010 to FY 2013

This section examines expenditures by object class that is, by the type of services paid for, such as personal services, supplies, or fixed costs for rent or utilities from FY 2010 through FY 2013. Since FY 2010, the rate of growth for Local funds expenditures for nonpersonal services (NPS), such as contractual services, equipment, subsidies and transfers, and debt service, has risen along with personal services (PS), which include regular salaries and wages and other additional costs (Figure 4-3). The average annual growth rate from FY 2010 to FY 2013 for Locally funded personal services (PS) has increased 3.7 percent. Tables 4A-7 and 4A-8 in the appendix to this chapter provide details.

Personal Services
From FY 2010 to FY 2013, total Local Funds PS costs including salaries, extra pay (the category including overtime), differential pay (for night or weekend work, for example), and fringe benefits (primarily health insurance costs) increased at an average annual rate of 3.7 percent. Table 4-2 shows overtime expenses from FY 2010 through FY 2013 by agency. The Metropolitan Police Department, Fire and Emergency Medical Services, Department of Public Works, Department of Youth Rehabilitation Services, Special Education Transportation, and Department of General Services comprise 75.3 percent of the total FY 2013 overtime expenditures.

Nonpersonal Services
As shown in Table 4A-7 of the Appendix, the average annual growth rate from FY 2010 to FY 2013 for Local Funds nonpersonal expenditures excluding retirement is 6.9 percent. Since FY 2012, NPS expenditures have increased by 9.5 percent.

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Figure 4-3

Local Personal Services and Nonpersonal Services Actual Expenditures (Excluding Dedicated Taxes) (Does Not Include Enterprise and Other Funds)
(dollars in millions)

Nonpersonal Services Personal Services

7000 6000 5000 4000 3000 2000 1000 0

1,852 FY 2010 Expenditures 1,890 FY 2011 Expenditures 2,010 FY 2012 Expenditures 2,066 FY 2013 Expenditures 3,325 3,429 3,674 3,981

Table 4-2

Overtime Actual Expenditures from Local Funds and Dedicated Taxes

(Excluding Enterprise and Other Funds)
(dollars in thousands)

Agency Name
Metropolitan Police Department Fire and Emergency Medical Services Department of Public Works Department of Youth Rehabilitation Services Special Education Transportation Department of General Services District of Columbia Public Schools Department of Corrections Department of Transportation Child and Family Services Department of Behavioral Health Inaugural Expenses Office of Unified Communications Office of the Chief Financial Officer Department of Human Services Rest of District Total Local Funds
Notes:

FY 2010
16,550 9,293 2,997 3,561 2,737 129 2,589 3,675 0 421 3,405 1,352 381 255 2,679 50,024

FY 2011
13,299 3,711 2,743 4,298 3,024 3 2,239 2,784 (1) 397 3,680 1,108 178 175 2,838 40,476

FY 2012
17,281 4,909 4,244 4,271 3,584 2,158 2,250 2,311 600 639 2,364 760 343 470 1,660 47,844

FY 2013
20,518 7,084 5,199 3,912 3,763 2,409 2,293 2,081 1,940 898 1,716 978 765 714 705 1,950 56,924

1) The fifteen selected agencies reflected overtime costs in excess of $700 thousand in any one year. 2) The "Rest of District" is comprised of the remaining 53 agencies. 3) The Department of General Services assumed the functions and responsibilities of the Office of Public Education Facilities Modernization and the Municipal Facilities: Non-Capital agency in FY 2012. 4) Details may not sum due to rounding.

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Appendix: Data Tables for Operating Expenditures

Table 4A-1

Local Funds Actual Expenditures by Fiscal Year for Selected Large Agencies
(Excluding Dedicated Taxes and Enterprise and Other Funds)
(dollars in thousands) Average Annual Growth Rate 2010-2013
130.5% -4.7% 0.8% -4.4% 1.0% 64.6% N/A 67,931 497,725 1,850 50,980 15,499 25,103 3,841 22,220 5,160 7,220 7,428 137,451 437,494 193,326 124,778 132,300 64,389 952,287 517,674 375,845 106,368 93,378 166,568 135,442 1,395,275 38,148 7,624 22,823 2,158 10,772 4,182 5,480 12,196 103,383 415,020 191,932 117,369 127,200 71,313 922,834 585,840 440,368 100,916 95,973 135,240 133,950 1,492,287 31,387 9,935 4,000 9,687 8,153 3,927 6,111 11,086 86,136 443,372 188,903 108,219 116,700 56,926 914,120 638,879 508,113 97,019 93,059 119,622 108,414 1,565,106 69,408 544,442 66,931 37,754 15,537 14,213 11,877 11,514 11,125 6,345 10,673 185,969 462,043 198,391 110,996 96,314 78,550 946,293 640,642 601,428 108,184 89,738 84,086 116,817 1,640,896 7.5% 19.9% N/A -9.5% 0.1% -17.3% 45.7% -19.7% 29.2% -4.2% 12.8% 10.6% 1.8% 0.9% -3.8% -10.0% 6.9% -0.2% 7.4% 17.0% 0.6% -1.3% -20.4% -4.8% 5.6%

Agency Name
Department of General Services Office of the Chief Financial Officer Office of the Attorney General Office of Chief Technology Officer Council of the District of Columbia Office of Finance and Resource Management Municipal Facilities: Non-Capital All Other Agencies Governmental Direction and Support Sum Housing Production Trust Fund Subsidy Department of Employment Services Department of Consumer and Regulatory Affairs Housing Authority Subsidy Deputy Mayor for Planning and Economic Development Department of Housing and Community Development Commission on Arts and Humanities Office of Municipal Planning All Other Agencies Economic Development and Regulation Sum Metropolitan Police Department Fire and Emergency Medical Services Department of Corrections Police / Firefighters Retirement System All Other Agencies Public Safety and Justice Sum District of Columbia Public Schools Public Charter Schools State Superintendent of Education (OSSE) Special Education Transportation Non-Public Tuition All Other Agencies Public Education System Sum
(Continued on next page)

FY 2010
19,546 115,213 56,039 46,089 18,768 4,297 55,843 315,795

FY 2011
7,136 87,779 48,936 29,757 18,265 17,874 122,657 61,575 393,979

FY 2012
208,936 95,011 54,970 35,799 18,542 16,536

FY 2013
239,275 99,682 57,336 40,253 19,335 19,154

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Table 4A-1 (continued)

Local Funds Actual Expenditures by Fiscal Year for Selected Large Agencies
(Excluding Dedicated Taxes and Enterprise and Other Funds)
(dollars in thousands) Average Annual Growth Rate 2010-2013
14.4% 7.4% -2.8% -7.2% 1.1% -5.6% 4.0% -5.6% -4.0% 125.5% -8.9% -0.5% 9.8% 5.9% 4.4% 359.6% 0.3% 10.0% 5.3%

Agency
Department of Health Care Finance Department of Human Services Department of Behavioral Health Child and Family Services Agency Department of Youth Rehabilitation Services All Other Agencies Human Support Services Sum Mass Transit Subsidies (WMATA) Department of Public Works Department of Transportation All Other Agencies Public Works Sum Repayment of Loans and Interest District Retiree Health Contribution Master Equipment Lease / Purchase Program Pay-As-You-Go Capital All Other Agencies Financing and Other Sum Grand Total

FY 2010
486,326 141,095 187,898 206,400 97,016 295,054 1,413,789 231,668 119,211 5,409 50,470 406,758 343,551 90,700 43,863 499 76,861 555,474 5,176,830

FY 2011
557,237 136,000 160,971 188,388 97,064 247,624 1,387,284 245,703 96,441 2,937 43,331 388,412 395,764 94,200 48,247 18,683 74,625 631,519 5,319,698

FY 2012
667,761 178,404 158,714 174,538 105,431 251,845 1,536,693 138,068 101,638 119,485 47,100 406,291 409,855 109,800 49,791 33,730 75,568 678,744 5,684,816

FY 2013
727,913 174,865 172,613 164,934 100,185 248,331 1,588,841 195,156 105,533 62,043 38,184 400,916 455,081 107,800 49,953 48,439 77,632 738,905 6,046,261

Notes: 1) Details may not sum due to rounding. 2) Selected large agencies in each appropriation title constitutes at least 80 percent of each title's FY 2013 expenditures.

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Table 4A-2:

Dedicated Taxes Funds Actual Expenditures by Fiscal Year by Agency Fund

(Excluding Enterprise and Other Funds) (dollars in thousands)
Average Annual Growth Rate Agency Deputy Mayor for Economic Development Neighborhood Investment Fund Housing Production Trust Fund (Subsidy) Alcoholic Beverage Regulation Administration Economic Development and Regulation Total State Superintendent of Education (OSSE) Public Education System Total Department of Health Department of Health Care Finance Nursing Homes Quality of Care Fund Healthy DC Fund Hospital Assessment Tax Stevie Sellows Human Support Services Total Department of Transportation Mass Transit Subsidies (WMATA) Public Works Total Baseball Transfer - Dedicated Taxes Community Healthcare Financing Fund Convention Center Transfer-Dedicated Tax Highway Transportation Fund - Transfers Parking Taxes Highway Trust Fund Pay-As-You-Go - Capital Schools Modernization Fund Repayment of Loans and Interest Parking Taxes Repayment of Revenue Bonds Housing Production Trust Fund TIF and PILOT Transfer - Dedicated Taxes Tax Increment Financing - Sales Tax Tax Increment Financing - Property Tax Financing and Other Total Grand Total
Details may not sum due to rounding.

FY 2010 17,152 13,039 0 30,191 0 0 0 16,665 24,887 0 41,552 13,000 0 13,000 32,081 0 93,054 2,017 22,872 0 4,800 2,149 16,151 17,989 191,113 275,856

FY 2011 5,500 34,018 0 39,519 0 0 0 11,635 29,936 9,008 50,579 15,000 0 15,000 30,336 0 96,844 8,076 21,925 0 4,800 4,782 40,193 18,060 225,017 330,115

FY 2012 0 37,162 460 37,622 244 244 0 10,661 26,084 15,194 51,939 0 52,186 52,186 55,231 0 101,093 0 22,778 0 0 5,574 31,365 23,129 239,170 381,160

FY 2013 0 0 460 460 3,625 3,625 0 13,207 33,718 15,004 2,570 64,500 0 54,430 54,430 0 0 104,041 0 22,389 0 0 6,665 0 0 133,095 256,109

2010-2013 -100.0% -100.0% N/A -75.2% N/A N/A N/A -7.5% 10.7% N/A 15.8% -100.0% N/A 61.2% -100.0% N/A 3.8% -100.0% -0.7% N/A -100.0% 45.8% -100.0% -100.0% -11.4% -2.4%

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Table 4A-3

General Operating Funds Actual Expenditures by Fiscal Year for Selected Large Agencies
(Excluding Intra-District Funds) (dollars in thousands)
Average Annual Growth Rate Agency Department of General Services Office of the Chief Financial Officer Office of the Attorney General for the District of Columbia Office of Chief Technology Officer Council of the District of Columbia Municipal Facilities: Non-Capital All Other Agencies Governmental Direction and Support Total Department of Employment Services Housing Production Trust Fund Subsidy Department of Housing and Community Development Department of Consumer and Regulatory Affairs Business Improvement Districts Transfer Deputy Mayor for Economic Development Department of Insurance, Securities and Banking All Other Agencies Economic Development and Regulation Total Metropolitan Police Department Fire and Emergency Medical Services Department Department of Corrections Homeland Security/Emergency Management Police Officers' and Fire Fighters' Retirement System All Other Agencies Public Safety and Justice Total District of Columbia Public Schools Public Charter Schools Office of the State Superintendent of Education Office of Public Education Facilities Modernization All Other Agencies Public Education System Total
(Continued on next page)

FY 2010 29,685 131,326 78,552 50,114 18,768 70,287 378,732 116,728 13,039 85,312 32,251 30,829 14,953 74,772 367,884 464,179 196,813 150,767 95,391 132,300 96,575 1,136,025 598,267 375,845 428,603 31,437 368,209 1,802,357

FY 2011 19,599 105,152 72,106 41,400 18,265 123,627 89,257 469,406 94,025 34,018 77,548 21,698 20,788 19,095 13,927 74,402 355,501 447,814 193,438 142,735 114,632 127,200 103,197 1,129,016 661,053 440,368 361,456 26,935 341,872 1,831,684

FY 2012 213,151 104,875 72,703 45,311 18,542 93,038 547,620 87,576 39,012 55,882 24,507 22,303 17,748 14,569 52,297 313,895 453,924 192,194 126,115 114,621 116,700 79,965 1,083,519 690,413 508,113 357,831 0 322,758 1,879,116

FY 2013 243,269 114,557 77,083 47,445 19,335 95,998 597,688 83,612 66,931 57,353 30,271 23,290 20,233 16,486 70,644 368,820 468,380 200,300 130,612 125,478 96,314 99,918 1,121,002 698,171 601,428 351,291 291,705 1,942,595

2010 - 2013

16.4%

0.1%

-0.4%

2.5%

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Table 4A-3 (continued)

General Operating Funds Actual Expenditures by Fiscal Year for Selected Large Agencies
(Excluding Intra-District Funds) (dollars in thousands)
Average Annual Growth Rate Agency Department of Health Care Finance Department of Human Services Department of Health Child and Family Services Agency Department of Behavioral Health Department of Youth Rehabilitation Services All Other Agencies Human Support Services Total Mass Transit Subsidies (WMATA) Department of Public Works Department of Transportation All Other Agencies Public Works Total Repayment of Loans and Interest District Retiree Health Contribution Convention Center Transfer - Dedicated Taxes Pay-As-You-Go Capital Fund Baseball Dedicated Tax Transfer TIF and PILOT Transfer - Dedicated Taxes All Other Agencies Financing and Other Total Grand Total FY 2010 1,987,747 319,649 226,962 266,825 202,383 100,396 265,174 3,369,136 243,668 124,738 116,180 122,888 607,474 351,816 90,700 93,054 14,933 32,081 34,140 163,430 780,154 8,441,761 FY 2011 2,215,789 304,458 214,622 239,101 170,485 99,585 221,021 3,465,061 257,703 103,878 102,873 113,352 577,806 404,768 94,200 96,844 31,726 30,336 58,254 171,163 887,291 8,715,766 FY 2012 2,253,569 309,961 244,456 233,550 171,163 108,132 207,216 3,528,047 221,339 106,874 128,792 108,327 565,332 434,384 109,800 101,093 80,878 55,231 54,494 179,974 1,015,854 8,933,383 182,589 965,441 9,307,935 7.4% 3.3% FY 2013 2,465,026 324,161 230,979 226,362 181,624 100,849 206,280 3,735,281 284,851 112,014 75,331 104,912 577,108 479,810 107,800 107,041 88,201 -1.7% 3.5% 2010 - 2013

Notes: 1) Details may not sum due to rounding. 2) Selected large agencies in each appropriation title constitutes at least 80 percent of each title's FY 2013 expenditures.

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Table 4A-4

Local Funds Actual Expenditures by Appropriation Year and Fiscal Year

(Education Agencies)
(dollars in thousands)
FY 2010 D.C Public Schools Expenditures, current AY and FY PLUS: AY Expenditures in prior FY EQUALS: Total AY expenditures LESS: AY Expenditures in prior FY PLUS: FY expenditures from following AY EQUALS: Total FY expenditures (as shown in CAFR and table 5-1 above) D.C. Public Charter Schools Expenditures, current AY and FY PLUS: AY Expenditures in prior FY EQUALS: Total AY expenditures LESS: AY Expenditures in prior FY PLUS: FY expenditures from following AY EQUALS: Total FY expenditures (as shown in CAFR and table 5-1 above) Special Education Transportation Expenditures, current AY and FY PLUS: AY Expenditures in prior FY EQUALS: Total AY expenditures LESS: AY Expenditures in prior FY PLUS: FY expenditures from following AY EQUALS: Total FY expenditures (as shown in CAFR and table 5-1 above) University of the District of Columbia Expenditures, current AY and FY PLUS: AY Expenditures in prior FY EQUALS: Total AY expenditures LESS: AY Expenditures in prior FY PLUS: FY expenditures from following AY EQUALS: Total FY expenditures (as shown in CAFR and table 5-1 above)
Details may not sum due to rounding.

FY 2011 580,176 27,118 607,294 (27,118) 5,664 585,840

FY 2012 634,445 5,664 640,109 (5,664) 4,434 638,879

FY 2013 640,642 4,434 645,076 (4,434) 640,642

490,556 9,757 500,313 (9,757) 27,118 517,674

267,635 92,970 360,605 (92,970) 108,210 375,845

319,472 108,210 427,682 (108,210) 120,896 440,368

374,804 120,896 495,700 (120,896) 133,309 508,113

422,525 133,309 555,834 (133,309) 178,903 601,428

93,066 93,066 315 93,381

95,973 315 96,288 -315 95,973

93,059 0 93,059

89,738 89,738

93,059

89,738

62,070 62,070

66,420 66,420

67,362 67,362

65,555 65,555

62,070

66,420

67,362

65,555

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Table 4A-5

Federal Payments Awarded to the District in its Appropriations Act, FY 2010-2013

(dollars in thousands)

D.C. National Guard D.C. Public Schools Emergency Planning and Security Costs Criminal Justice Coordinating Council Office of the State Superintendent of Education: Resident Tuition Assistance Public Charter School Improvement/Expansion Commission on Judicial Disabilities and Tenure Judicial Nomination Commission Department of Human Services Department of Youth Rehabilitation Services Department of Health Various Capital Total
Details may not sum due to rounding. Notes:

FY 2010 Approved 375 42,200 15,000 2,000 35,100 20,000 295 205 17,000 4,000 15,000 151,175

FY 2011 Approved 374 42,116 14,970 1,796 35,030 19,960 294 205 9,980

FY 2012 Approved 375 20,000 14,900 1,800 30,000 20,000 295 205

FY 2013 Approved 355 18,954 23,408 1,706 28,431 18,954 280 194

5,000

4,738

124,725

92,575

97,020

1) This table shows appropriations made to the District that could be expended by District agencies. Unless specified below, the table does not show payments made to WASA or pass-through payments where the District passes the payment to the designated recipients. 3) FY 2010 Various- Capital includes the consolidated forensics lab ($15M). 4) The FY 2011 payment reflects a 0.2 percent rescission made by the Federal government. 5) The FY 2013 approved budget was affected by sequestration. 6) The $23,408 for Emergency Planning and Security Costs includes $9.3 million for the Presidential Inauguration.

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Table 4A-6

Federal Grant Actual Expenditures (including Medicaid), by Fiscal Year

(Excluding Federal Payments, and Enterprise and Other Funds) (dollars in thousands)
Average Annual Growth Rate 2010-2013

Agency

FY 2010

FY 2011

FY 2012

FY 2013

Office of the Attorney General for the District of Columbia Child and Family Services Agency Department of Employment Services Department of Health Department of Housing and Community Development Department of Human Services District of Columbia Public Schools Department of Health Care Finance Department on Disability Services State Superintendent of Education Homeland Security and Emergency Management Agency District Department of the Environment Repayment of Loans and Interest Sub Total - Selected Agencies All other agencies Total General Operating Funds
Details may not sum due to rounding.

18,598 58,438 37,845 140,065 58,729 171,357 10,788 1,457,622 27,791 276,349 91,831 31,648 2,381,061 55,739 2,436,801

17,452 48,993 34,114 127,286 60,087 154,571 8,753 1,606,913 31,341 200,380 112,794 32,652 2,435,334 53,875 2,489,209

16,837 57,984 31,691 143,120 41,652 131,364 7,041 1,533,135 28,799 210,694 112,775 26,065 20,157 2,361,314 55,861 2,417,175

18,749 59,974 23,080 132,745 42,243 148,870 33,113 1,671,649 30,736 203,871 123,504 21,161 20,181 2,529,876 43,043 2,572,919

0.3% 0.9% -15.2% -1.8% -10.4% -4.6% 45.3% 4.7% 3.4% -9.6% 10.4% -12.6% N/A 2.0% -8.3% 1.8%

Operating Expenditures

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Table 4A-7

Local Funds Actual Expenditures by Fiscal Year for Selected Object Classes
(Excluding Dedicated Taxes, and Enterprise and Other Funds) (dollars in thousands)
Average Annual Growth Rate 2010-2013 3.7% -0.1% 5.5% 3.7% -10.0% 28.7% 6.8% -23.7% 5.9% -2.7% -1.6% 7.0% 8.7% 10.5% 5.9% 6.9% 5.3%

Selected Object Classes Regular salaries and wages (0011, 0012, 0099) Extra Pay and Overtime (0013, 0015) Fringe Benefits (0014) Subtotal, PS FD0 - PS Paid by NPS (0050) - Police/Fire Fighters Retirement GX0 - PS Paid by NPS (0050) - Teachers Retirement BG0 - PS Paid by Employees Compensation Fund BH0 - PS Paid by D.C. Unemployment Compensation Fund RH0 - PS Paid by District Retiree Health Contribution Subtotal, PS with Selected Subsidies and Transfers Fixed Cost (0030-0035) Subsidies and transfers (0050 less Selected Subsidies and Transfers Subtotal Above ) Debt service (0080) Contractual services (0041) Other NPS (0020, 0040, 0060, 0070, 0082, 0083, 0084, 0091) Subtotal, NPS excluding Retirement Total Expenditures
Details may not sum due to rounding.

FY 2010 1,459,364 132,051 260,385 1,851,800 132,300 3,000 18,856 17,231 90,700 262,087 255,322 1,875,786 437,169 284,364 210,309 3,062,950 5,176,838

FY 2011 1,499,429 119,296 271,603 1,890,328 127,200 3,000 17,720 16,325 94,200 258,445 223,021 1,975,604 493,556 292,255 186,488 3,170,924 5,319,698

FY 2012 1,605,679 109,731 294,967 2,010,378 116,700 3,000 16,371 12,203 109,800 258,074 243,106 2,081,855 510,808 357,495 223,100 3,416,364 5,684,816

FY 2013 1,627,601 131,763 306,148 2,065,512 96,314 6,396 22,954 7,668 107,800 241,133 243,626 2,300,760 561,474 383,763 249,994 3,739,617 6,046,261

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Table 4A-8

Dedicated Taxes Funds Actual Expenditures by Fiscal Year for Selected Object Classes
(Excluding Enterprise and Other Funds) (dollars in thousands)
Average Annual Growth Rate 2010-2013 16.9% 44.2% 22.9% 18.2% N/A 258,481 6,949 5,384 4,636 275,450 275,856 315,420 9,582 687 4,116 329,805 330,115 374,911 5,574 434 0 380,919 381,160 243,111 6,665 5,663 0 255,439 256,109 -2.0% -1.4% 1.7% -100.0% -2.5% -2.4%

Selected Object Classes Regular salaries and wages (0011, 0012) Extra Pay and Overtime (0013, 0015) Fringe Benefits (0014) Subtotal, PS Fixed Costs (0030-0035) Subsidies and transfers (0050) Debt service (0080) Contractual services (0041) Other NPS (0020, 0040, 0060, 0070, 0082, 0083, 0084, 0091) Subtotal, NPS excluding Retirement Total Expenditures
Details may not sum due to rounding.

FY 2010 334 2 70 406

FY 2011 260 (3) 52 310

FY 2012 202 1 38 241

FY 2013 534 6 130 671

Operating Expenditures

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FY 2015 - FY 2020 Capital Improvements Plan

Introduction
The Districts proposed capital budget for FY 2015 - FY 2020 calls for financing $1.375 billion of capital expenditures in FY 2015. Highlights include: Fulfilling and enhancing the commitment to improvements in schools made since FY 2006; Investing in infrastructure improvements and transportation alternatives for greater ease of access to education and employment opportunities; and Renovating and modernizing libraries and recreational facilities. The proposed capital budget calls for financing of general capital expenditures in FY 2015 from the following sources: $1,078 million of General Obligation (G.O.) or Income Tax (I.T.) revenue bonds; $26 million through the master equipment lease/purchase program; $19 million of pay-as-you-go capital (Paygo) capital financing, which is a transfer of funds from the General Fund to the General Capital Improvements Fund for the purchase of capital eligible assets; $187 million of federal grants including $184 million from Highway Trust Fund revenue; $38 million of Local Highway Trust Fund revenue (motor fuel taxes and a portion of Rights-of-Way fees), for the local match to support federal highway grants; $21 million of Local Transportation Fund special purpose (utility marking service, public inconvenience, and a portion of Rights-of-Way occupancy fees) revenue; and $7 million from the sale of assets (Lamond Riggs and Southwest library sites). This overview chapter summarizes: The Districts proposed FY 2015 - FY 2020 capital budget and planned expenditures; Major capital efforts; and Fund balance of the Districts capital fund. The Highway Trust Fund and related projects are presented in Appendix H and the D.C. Water and Sewer Authority's capital program is presented in Appendix I of Volume 6, Capital Improvements Plan (Including Highway Trust Fund).

FY 2015 Proposed Budget and Financial Plan

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Table 5-1

Overview
(Dollars in thousands)
Total number of projects receiving funding Number of ongoing projects receiving funding Number of new projects receiving funding FY 2015 new budget allotments Total FY 2015 to FY 2020 planned funding Total FY 2015 to FY 2020 planned expenditures FY 2015 Appropriated Budget Authority Request FY 2015 Planned Debt Service (G.O./I.T. Bonds) FY 2015-FY 2020 Planned Debt Service (G.O./I.T. Bonds) 238 213 25 $1,375,256 $7,011,968 $7,011,968 $2,172,474 $600,694,280 $ 4,450,137,202

The Proposed FY 2015 - FY 2020 Capital Budget and Planned Expenditures

The District budgets for capital projects using a six-year Capital Improvements Plan (CIP), which is updated annually. The CIP consists of: The appropriated budget authority request for the upcoming fiscal year, and An expenditure plan for projected funding over the next 5 years. Each years CIP includes many of the projects from the previous years CIP, but some projects are proposed to receive different levels of funding than in the previous years budget plan. New projects are added each year as well. The CIP is used as the basis for formulating the District's annual capital budget. The Council and the Congress adopt the budget as part of the District's overall six-year CIP. Inclusion of a project in a congressionally adopted capital budget and approval of requisite financing gives the District the authority to spend funds for each project. The remaining five years of the program show the official plan for making improvements to District-owned facilities in future years. Following approval of the capital budget, bond acts and bond resolutions are adopted to authorize financing for the majority of projects identified in the capital budget. In recent years, the District has issued Income Tax (I.T.) revenue bonds to finance some or all of its capital projects previously financed by General Obligation (G.O.) bonds. Where this chapter refers to G.O. bond financing for capital projects, the District might ultimately substitute I.T. bond financing. Capital projects in the CIP are also financed with GARVEE bonds, pay-as-you-go (Paygo) financing, a payment in lieu of taxes from the developer of the new headquarters for the United States Department of Transportation (US DOT PILOT), Housing Production Trust Fund revenue bonds, and Certificates of Participation (COPs). The District uses two terms in describing budgets for capital projects: Budget authority is given to a project at its outset in the amount of its planned lifetime budget; later it can be increased or decreased during the course of implementing the project. The District's appropriation request consists of changes to budget authority for all projects in the CIP. Allotments are planned expenditure amounts on an annual basis. A multi-year project receives full budget authority in its first year but only receives an allotment in the amount that is projected to be spent in that first year. In later years, additional allotments are given annually. If a year's allotment would increase the total allotments above the lifetime budget amount, an increase in budget authority is required to cover the difference.
FY 2015 Proposed Budget and Financial Plan

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Figure 5-1

FY 2015 Capital Budget Allotments, by Agency

(Dollars in thousands)
District of Columbia Public Library $32,470 2% Department of Parks and Recreation $41,205 3% Department of Health Care Finance $41,671 3% Office of the Deputy Mayor for Planning and Economic Development $61,800 5% Other Agencies $192,003 14%

Department of Transportation $460,296 34%

Washington Metropolitan Area Transit Authority $141,625 10%

District of Columbia Public Schools $404,186 29%

Table 5-2

FY 2015 Planned Expenditures from New Allotments and Appropriated Budget Authority Request
(Dollars in thousands)
Source G.O./I.T. Bonds Paygo (transfer from the General Fund) Master Equipment Lease/Purchase Financing Federal Grants Sale of Assets Subtotal Local Transportation Fund Portion of Rights-of-Way (ROW) Occupancy Fees Subtotal, Local Transportation Fund Revenue Highway Trust Fund: Federal Highway Administration Grants Local Match (from motor fuel tax and a portion of ROW fees) Subtotal, Highway Trust Fund Total, District of Columbia $183,936 $37,685 $221,621 $1,375,256 $210,927 $35 $210,962 $2,172,474 $21,384 $21,384 $68,472 $68,472 Planned FY 2015 Expenditures (Allotments) $1,077,764 $18,968 $26,020 $3,000 $6,500 $1,132,251 $1,893,040 Proposed Increase (Decrease) in Budget Authority

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FY 2015 - FY 2020 Capital Improvements Plan

5-3

Table 5-3

Capital Fund Pro Forma

(Dollars in thousands)
FY 2015 Sources: G.O. / I.T. Bonds Master Equipment Lease Paygo Sale of Assets Private Grants Local Transportation Fund Revenue GARVEE Bonds Local Highway Trust Fund Federal Grants Total Sources Uses: Department of Transportation Local Transportation Fund Highway Trust Fund District of Columbia Public Schools Washington Metropolitan Area Transit Authority Office of the Deputy Mayor for Planning and Economic Development FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 6 YearTotal Percent of FY 2015 78.4% 1.9% 1.4% 0.5% 0.0% 1.6% 0.0% 2.7% 13.6% 100.0% 33.5%

$1,077,764

26,020
18,968

6,500
21,384 37,685 186,936 $1,375,256 460,296
238,675 221,621

$874,193 14,900 61,074 27,225 28,066 67,770 37,162 162,448 $1,272,838 488,189
288,579 199,610

$607,948 124,885 2,475 5,000 29,847 117,290 35,163 162,448 $1,085,056 509,792
312,181 197,611

$246,653 181,245 34,630 106,230 30,163 162,448 $761,368 506,215

313,604 192,611

$820,573

25,000
243,606 33,272 31,306 162,448 $1,316,205 483,279
289,525 193,754

$647,201 25,000 302,230 33,059 31,306 162,448 $1,201,244 522,043

328,289 193,754

$4,274,332 $90,920 $932,008 $36,200 $5,000 $180,258 $291,290 $202,785 $999,176 $7,011,968 $2,969,814
1,770,854 1,198,960

$404,186 141,625 61,800

$345,678 107,161 39,400 92,950 38,315 50,320 18,000 8,000 20,000 14,000 2,837 15,000 10,100 6,388 15,000 1,000 500 $1,272,838

$250,166 118,833 35,000 90,000 31,850 2,925 11,000 15,000 10,490 10,000 $1,085,056

$112,320 118,833 -

$260,611 117,400 13,000 120,000 46,500 91,105 15,000 25,250 13,000 18,500 19,310 10,500 4,500 75,000 2,000 1,250 $1,316,205

$211,164 117,400 10,000 11,500 143,595 15,000 26,000 13,000 18,500 15,000 9,500 9,500 75,792 2,000 1,250 $1,201,244

$1,584,126 $721,252 $159,200 $344,621 $175,370 $320,415 $53,565 $91,250 $54,200 $40,000 $91,000 $18,337 $79,310 $ 59,190 $17,351 $49,250 $158,792 $6,000 $4,000 $7,000 $2,000 $4,500 $500 $500 $425 $7,011,968

29.4% 10.3% 4.5% 3.0% 3.0% 2.4% 1.7% 1.6% 1.5% 1.5% 1.2% 1.1% 1.1% 1.0% 0.8% 0.7% 0.6% 0.4% 0.2% 0.2% 0.1% 0.1% 0.0% 0.0% 0.0% 100.0%

Department of Healthcare Finance 41,671 Department of Parks and Recreation 41,205 District of Columbia Public Library 32,470 Office of the Chief Technology Officer 23,565 Fire and Emergency Medical Services 22,000 Department Metropolitan Police Department 20,200 Office of the Secretary 20,000 Office of the Chief Financial Officer 16,000 Department of Human Services 15,500 University of the District of Columbia 15,000 Department of General Services 13,600 Special Education Transportation 10,963 Department of the Environment 10,250 Department of Public Works 8,000 Department of Employment Services 6,000 Office of Unified Communications 3,000 Department of Consumer and Regulatory 3,000 Affairs Office of the State Superintendent of Education 2,000 Department of Corrections 1,500 Council of the District of Columbia 500 Office of Planning 500 D.C. Sentencing and Criminal Code Rev. Comm. 425 Total Uses $1,375,256 Note: Details may not sum to totals due to rounding FY 2015 - FY 2020 Capital Improvements Plan

6,000 13,000 5,000 $761,368

FY 2015 Proposed Budget and Financial Plan

5-4

Agencies may obligate funds up to the limit of (lifetime) budget authority for a project but cannot spend more than the total of allotments the project has received to date (see Appendix D in Volume 6). The FY 2015 to FY 2020 CIP proposes a net increase in budget authority of $2.172 billion during the next six fiscal years (an increase of $2.966 billion of new budget authority offset by $794 million of rescissions). Planned capital expenditures from local sources in FY 2015 total $1,189 million to be funded primarily by bonds, the Master Equipment Lease program (short term borrowing), Paygo, and the local transportation fund special purpose revenue. To finance these expenditures, the District plans to borrow $1,093 million in new G.O./I.T. bonds, borrow $26 million in Master Lease financing, fund $19 million using Paygo, use $21 million in Local Transportation Fund Special Purpose Revenue, use $7 million from the sale of assets, and use $38 million for the local match to the federal grants from the Federal Highway Administration. Planned bond borrowing will be $1,093 million. Proposed borrowing is shown in Table 5-7. The $19 million of Paygo use is comprised of: $6 million from Rights-of-Way fees, $11 million from the General Fund, $1 million from bag tax fees, and $1 million from revenue not required for debt service (DOT PILOT). An additional $21 million of Rights-of-Way fees will be transferred to the Local Transportation Fund. In recent years, the District has increased its capital expenditures to reinvest in its aging infrastructure. The District is limited by funding constraints as well as multiple competing demands on capital and is not able to fund all identified capital needs. As a result of these demands, the District has taken action to meet its priorities while also maintaining a fiscally sound CIP. This plan has been accomplished by prioritizing capital projects and rescinding budget authority from projects deemed less important, and by reallocating budget to existing and new high priority projects to meet the most pressing infrastructure needs. Figure 5-1 illustrates FY 2015 capital budget allotments by major agency. Funding for the District of Columbia Public Schools (DCPS) constitutes the largest share of the planned expenditures. Large shares of funding also go toward the District Department of Transportation, the Washington Metropolitan Area Transit Authority, the Deputy Mayor for Planning and Economic Development, and the Department of Parks and Recreation. In addition, as with all agencies, unspent capital budget allotments from prior years will be available to be spent in FY 2015. DCPS will have a total of $404 million available from bond sources of capital project financing in FY 2015. Table 5-2 summarizes planned expenditure amounts for FY 2015 and budget authority requests for FY 2015 FY 2020. It includes local funds (G.O./I.T bonds, Paygo, local transportation fund, and master equipment lease/purchase) and federal grants. The capital fund pro forma, Table 5-3, summarizes sources and uses in the Districts CIP. The Project Description Forms that constitute the detail of this capital budget document include projects receiving new allotments in FY 2015 through FY 2020, as included in the pro forma, totaling $1.375 billion in FY 2015.

FY 2015 Operating Budget Impact

In general, each $14 million in borrowing has approximately a $1 million impact on the operating budget for annual debt service. The capital budget's primary impact on the operating budget is the debt service cost, paid from local revenue in the operating budget, associated with issuing long-term bonds to finance the CIP. Table 5-4 shows the overall debt service funded in the FY 2015 operating budget and financial plan. A secondary impact on the operating budget is the cost of operating and maintaining newly completed capital projects. For example, the replacement of a buildings roof, windows, and mechanical systems may decrease the cost of utilities, which would effectively lower the owner agencys operating costs. Conversely, the construction of a new recreation center is likely to increase the owner agencys operating costs for staffing the facility and operating programs there. Similarly, completed information technology projects will likely entail additional operating costs such as upgrades, license renewals, or training of staff to operate new systems are required. Table 5-5 reflects the summary of the projected impacts, by agency, and by fiscal year for the 6-year CIP period. Individual project pages in the Project Description Forms section of volume 6 show more details of the operating impact resulting from placing a particular newly completed project into service.

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FY 2015 - FY 2020 Capital Improvements Plan

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Table 5-4

OFFICE OF FINANCE AND TREASURY Fiscal Years 2015 - 2020 Debt Service Expenditure Projections
FY 2015 Existing General Obligation (G.O.) Bonds and Income Tax (I.T.) Bonds Debt Service (Agency DS0) Prospective I.T./G.O. Bonds Debt Service FY 2014 (Spring) I.T. / G.O. Bonds ($537.3M) FY 2015 (Fall) I.T. / G.O. Bonds ($1,092.8M) FY 2016 (Fall) I.T. / G.O. Bonds ($889.2M) FY 2017 (Fall) I.T. / G.O Bonds ($617.9M) FY 2018 (Fall) I.T. / G.O. Bonds ($246.7M) FY 2019 (Fall) I.T. / G.O. Bonds ($832.6M) FY 2020 (Fall) I.T. / G.O. Bonds ($667.2M) Total G.O. Bonds Debt Service (Agency DS0) FY 2016 FY 2017 FY 2018 FY 2019 FY 2020

$542,907,344

$534,060,262

$525,140,683

$559,047,388 $553,555,430 $565,574,052

$29,101,854 $28,685,081 $$$$$$600,694,280

$26,863,250 $78,490,800 $24,453,000 $$$$$663,867,312

$26,863,250 $78,491,363 $65,448,225 $16,993,625 $$$$712,937,145

$26,863,250 $78,488,925 $65,446,275 $45,482,200 $6,783,013 $$-

$26,863,250 $78,490,075 $65,449,875 $45,483,675 $18,156,225 $22,895,813 $-

$26,863,250 $78,486,269 $65,446,000 $45,482,338 $18,154,338 $61,278,688 $18,348,138

$782,111,051 $810,894,343 $879,633,073

Schools Modernization G.O. Bonds Debt Service (Agency SM0): 2007 Issuance ($60M) $2,781,425 2008 Issuance ($90M) $8,630,288 School Modernization Fund Subtotal (Agency SM0) $11,411,713 Participation (COPs) (Agency CP0) Housing Production Trust Fund (Agency DT0) Total Long-Term Debt Service Payments on Master Lease Equipment Purchases (Agency EL0) Interest on Short-Term Borrowing (Agency ZA0) Total Debt Service Bond Issuance Costs (Agency ZB0) * Ratio of Debt Service to Total Expenditures Balance of Debt Service Capacity $22,670,075 $7,839,189 $642,615,256

$2,781,425 $11,494,088 $14,275,513 $22,672,431 $7,832,389 $708,647,645

$2,781,425 $10,741,088 $13,522,513 $22,670,269 $7,835,339 $756,965,265

$2,781,425 $5,967,750 $8,749,175 $22,670,738 $7,832,389

$2,781,425 $5,969,500 $8,750,925 $22,672,938 $7,838,539

$2,781,425 $5,968,250 $8,749,175 $22,671,863 $7,839,039

$821,363,352 $850,156,744 $733,569,298

$51,548,346 $5,000,000 $699,163,602 $6,000,000 10.847% $87,250,564

$48,413,196 $9,000,000 $766,060,841 $6,000,000 11.511% $38,128,916

$37,229,259 $9,000,000 $803,194,524 $6,000,000 11.672% $26,400,405

$29,083,026 $9,000,000

$21,319,072 $9,000,000

$5,390,662 $9,000,000

$859,446,378 $880,475,816 $747,959,960 $6,000,000 11.989% $929,854 $6,000,000 11.865% $11,493,995 $6,000,000 11.995% $429,353

*(Has equal and offsetting revenue component funded by bond proceeds in the amount of the actual expenditures)

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Table 5-5

Summary of Capital Estimated Operating Impacts for FY 2015-FY 2020

Owner Agency Code Agency Name AT0 CE0 HA0 TO0 FX0 KA0 GF0 Office of the Chief Financial Officer D.C. Public Library Department of Parks and Recreation Office of the Chief Technology Officer Office of the Chief Medical Examiner Department of Transportation University of the District of Columbia Total GA0 District of Columbia Public Schools *

FY 2015 3,300,000 877,318 773,583 7,945,000 277,002 275,000 57,000 $13,504,903 3,256,470

FY 2016 3,300,000 210,000 926,861 5,328,816 $9,765,677 7,576,516

FY 2017 3,300,000 5,785,000 1,214,121 478,000 $10,777,121 9,051,715

FY 2018 3,300,000 7,691,000 1,274,827 959,000 $13,224,827 9,677,628

FY 2019 3,300,000 7,346,000 1,423,734 1,561,000 -

FY 2020 6-Year Total 3,300,000 7,537,000 1,494,921 200,000 19,800,000 29,446,318 7,108,047 16,471,816 277,002 275,000 57,000 $73,435,184 55,684,285

$13,630,734 $12,531,921 12,306,732 13,815,224

* Operating impacts for DCPS are applied indirectly, based on the per student formula, and as such these impacts are shown separate from other agencies

Table 5-6

FTE Data by Agency

FY 2013 Agency AM0 - Department of General Services BD0 - Office of Planning AT0 - Office of the Chief Financial Officer CE0 - D.C. Public Library DB0 - Department of Housing and Community Development GA0 - DC Public Schools GF0 - University of the District of Columbia HA0 - Department of Parks and Recreation HT0 - Department of Health Care Finance JA0 - Department of Human Services KA0 - Department of Transportation KG0 - Department of the Environment RM0 - Deparment of Behavorial Health TO0 - Office of the Chief Technology Officer Total Actual 26.74 5.23 1.46 3.13 0.51 0.43 2.71 0.23 2.51 16.98 340.94 0.15 2.75 0.24 404.01 FY 2014 Approved 35.75 11.00 1.00 6.00 5.00 3.00 27.50 364.50 2.75 456.50 26.00 6.00 FY 2015 Plan 36.75

5.00 3.00 27.50 364.14 2.75 471.14

FY 2015 Proposed Budget and Financial Plan

FY 2015 - FY 2020 Capital Improvements Plan

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Figure 5-2

Number of Capital-Funded FTE Positions From FY 2006 to FY 2015

1000

800

Actual Approved Plan

600

400

200

0
F 0 Y2

06 F

0 Y2

07 F

0 Y2

08 F

0 Y2

09 F

0 Y2

10 F

0 Y2

11 F

0 Y2

12 F

0 Y2

13 F

0 Y2

14 F

0 Y2

15

Capital-Funded Positions
Agencies may receive approval to charge certain personnel expenses to capital projects. However, in order to qualify and receive approval, the primary duties and responsibilities of a position charged to capital funds must be directly related to a specific capital project. Full-Time Equivalent (FTE) positions that generally qualify are (a) architects; (b) engineers; (c) cost estimators; (d) project managers; (e) system developers; (f) construction managers; (g) and inspectors. Table 5-6 reflects capital-funded FTE data for each agency for FY 2013 through FY 2015. Additional details on the FY 2015 FTEs, including the specific number of FTEs approved by project, can be found on the project pages in the Project Description Forms section of this volume. They are also summarized on the appropriate agency pages which have approved FTEs. Figure 5-2 shows the total number of capital-funded positions between FY 2006 and FY 2013, the approved positions for FY 2014, and the planned positions in the CIP for FY 2015.

Table 5-7

Proposed Bond Borrowing, FY 2014 Through FY 2020

(Dollars in thousands)
Actual Source G.O./ I.T. bonds, general, including capital fund deficit reduction GARVEE Bonds Total

FY 2014
$1,087,000 $$1,087,000

Proposed FY 2015 $1,092,764 $$1,092,764

Proposed FY 2016 $889,193 $67,770 $956,963

Proposed FY 2017 $617,948 $117,290 $735,238

Proposed FY 2018 $246,653 $106,230 $352,883

Proposed FY 2019 $832,573 $$832,573

Proposed

FY 2020
$667,201 $$667,201

Note: All amounts and methods of borrowing are subject to change depending on status of projects and market conditions.

FY 2015 - FY 2020 Capital Improvements Plan

FY 2015 Proposed Budget and Financial Plan

5-8

Details on the District's Sources of Funds for Capital Expenditures

The District's proposed FY 2015 - FY 2020 capital budget includes a number of funding sources. The District uses the following sources to fund capital budget authority across a large number of agencies that have capital programs: G.O. or I.T. bonds; Paygo capital funding; Master Equipment Lease/Purchase financing; Sale of assets; Federal Grants; and Private Grants. In addition to the above sources, the District's Department of Transportation (DDOT) uses the following sources to fund its capital projects: Federal Highway Administration grants, for Highway Trust Fund projects; Grant Anticipation Revenue Vehicle (GARVEE) bonds, which are repaid from future Federal funding; Dedicated motor fuel tax revenues and a portion of the Rights-of-Way Occupancy Fees for Highway Trust Fund projects (these provide the local match for the Federal Highway Administration grants); and Local Transportation Fund (a portion of the Rights-of-Way Occupancy Fees, Public Inconvenience Fees, and Utility Marking Fees). Projects funded by these sources are detailed in the project description pages for DDOT, and in Volume 6, Appendix H, FY 2015-FY 2020 Highway Trust Fund.

Major Capital Efforts

The Capital Improvements Plan (CIP) reflects the strategic priorities guiding District government decisions. These are: Quality Education Public Safety Job Creation and Economic Development Sustainability and Livability Transportation Infrastructure Fiscal Stability The FY 2015 FY 2020 CIP proposes a historic investment in one cross-cutting area in addition to these priorities:

Public Health
East End Medical Center. Perhaps the most substantial investment in the six year CIP, approximately $300 million is dedicated to the creation of a new state-of-the-art hospital on the St. Elizabeths East Campus in Ward 8, designed to replace the aging District-owned United Medical Center (UMC). A high-quality medical facility on the East End of the District will not only increase access to healthcare, it will catalyze the economic development that is already growing at the St. Elizabeths East Campus in the technology and health fields. Another $36 million will support improvements in ambulatory care and small capital expenditures at the UMC.

Quality Education
Public Schools Modernization. The District is currently undertaking a comprehensive schools modernization initiative that began in 2008. So far, over $2.96 billion has been invested, and this CIP reflects additional investment of $1.6 billion during the next six years modernizing elementary, middle, and high school facilities. This includes $404 million in FY 2015, with approximately half going to high school renovations and half benefiting elementary and middle schools. An additional $79.3 million will be invested in the University of the District of Columbia, with $15 million in FY 2015. Over $8.5 million will be invested in technology upgrades at schools and in information systems to track progress of over 100,000 students.
FY 2015 Proposed Budget and Financial Plan FY 2015 - FY 2020 Capital Improvements Plan

5-9

21st Century Public Libraries. Continuing efforts to fully modernize the Martin Luther King Jr. Memorial Central Library, the CIP includes an additional $108 million investment, totaling $208 million over six years to renovate and reconfigure this historic landmark. The result will be a world-class facility offering residents and visitors a vibrant center of activity for reading, learning, and community discussion. Neighborhood Libraries. Apart from the central library, libraries in District neighborhoods will receive $112 million in the six-year CIP to renovate and modernize existing facilities, update I.T. systems including public access computers, and construct new state-of-the-art facilities.

Public Safety
Metropolitan Police Department - 6th District Precinct Relocation. The CIP provides $14 million (FY 2013 - FY 2015) for the relocation of the Metropolitan Police Departments 6th District Precinct to the former Merritt Middle School to serve the Deanwood, Lincoln Heights, and Burrville neighborhoods. The adaptive use of the former school will enable MPD to provide the highest level of service to residents and business served by the precinct. Affordable workforce housing is also a feature of this neighborhood initiative, as well as the new H.D. Woodson High School. The CIP also provides $36.4 million over the next six fiscal years to upgrade the MPD fleet of vehicles. Fire and Emergency Medical Services Department - Modernizing Fire Stations and Upgrading Fleet. The District is currently planning or implementing the rehabilitation, major renovation, or relocation of four fire stations (Engine 22, Engine 23, Engine 26, and Engine 27) and will invest $28.2 million in the six-year Capital Improvements Plan. Additionally, the CIP authorizes $26 million for new fire and medical services apparatus in the next three fiscal years.

Job Creation and Economic Development

St. Elizabeths East Campus Infrastructure. The District's plan to redevelop the East Campus of the former Saint Elizabeths Hospital is a once-in-a-generation chance for the District of Columbia and the federal government to create a well-planned, mixed-use, mixed-income, walkable, livable community. While federal government plans for the West Campus remain in flux, the District is proceeding with an infrastructure investment of $26 million capital budget in the next two fiscal years that will support private development at the 183-acre St. Elizabeths East Campus. McMillan Redevelopment. The 25-acre former McMillan Reservoir Sand Filtration Plant site is expected to be redeveloped into a mixed-use project that will include historic preservation, open space, residential, retail, office, and hotel uses. The goal is to create an architecturally distinct, vibrant, mixed-use development that provides housing, employment, retail, cultural, and recreational opportunities for District residents. The project will include affordable and workforce housing, and 35 percent of the local contracting opportunities must go to Certified Business Enterprises (CBEs). The CIP requests $40.4 million to build site infrastructure over the next three fiscal years. Walter Reed Army Medical Center Redevelopment. In April of 2009, the federal government declared 62.5 acres on the main post of the Walter Reed Army Medical Center in Washington D.C. as surplus property, thereby making it available to a local redevelopment authority (LRA) for re-use. The CIP provides $1.3 million in FY 2015 to help complete the planning process for the site, allowing the LRA to move forward with this transformative project that will help provide employment, and create additional housing and retail options in the District.

FY 2015 - FY 2020 Capital Improvements Plan

FY 2015 Proposed Budget and Financial Plan

5-10

Sustainability and Livability

Sustainable DC. Sustainable DC is the District of Columbias comprehensive effort to create and implement a strategy for the future that will broaden and diversify the economy and the range of available employment and career opportunities for residents; reduce disparities (including income, health, employment, education, safety); and raise the environmental quality and livability in the city, while expanding the choices, increasing the convenience and affordability of neighborhoods, bolstering the resilience of households, and enhancing the lives of our residents. Throughout the CIP, 139 capital projects request a total of $4.235 billion for capital investments in Sustainable DC initiatives. The CIP is also shaped by strategic actions identified in the Sustainable DC Plan, which was published in 2013. These are: Governance Jobs and the Economy Health and Wellness Equity and Diversity Climate and Environment Built Environment Energy Food Nature Transportation Waste Water Anacostia River Clean-Up. The Anacostia River, once a pristine river, is now degraded mainly because of its highly urbanized location. The river is the focus of large-scale restoration efforts by the District of Columbia. Restoration work will not be accomplished all at once, but instead will take place gradually over time. The Districts goal is to restore the Anacostia to a fishable and swimmable river by the year 2032. The $45 million of authorized capital budget for Anacostia River hazardous material remediation will continue efforts to move towards this goal, and improve the quality of life for District residents, and all residents of the Anacostia Watershed. Greenspace Management. The CIP invests over $27.6 million in the management of our natural and built environment, including smart infrastructure and enhancing the tree canopy along our streets, in our parks and on school grounds. Swimming Pool Rehabilitation. The CIP authorizes approximately $18 million of capital budget for the rehabilitation or construction of District-owned swimming pools. These facilities contribute to the physical education of District youth, as well as providing healthy recreational opportunities for all District residents. Recreation Centers, Playgrounds, Athletic and Playing Field Rehabilitation. The ability to provide all residents of the District, and especially the Districts youth, with quality recreation centers, athletic fields and play areas is critical for improving both public health and overall quality of life. Over the past decade many of the Districts public facilities have fallen into disrepair. Recently many playgrounds, playing fields, and courts have been upgraded. This capital budget authorizes the following in the six-year plan: Modernization of Community Recreation Centers: $73.5 million Athletic Field Restoration and Rehabilitation: $2 million Acquisition and Development of parkland in the NoMa Neighborhood: $40 million Replacement of the Fort Dupont Ice Arena: $19.3 million Upgrades to the Southeast Tennis and Learning Center: $4 million

Transportation Infrastructure
Streetcar Build-Out. The Districts Streetcar system will enhance mobility for city residents, accommodate continued growth in population and employment, greatly improve access to jobs, connect neighborhoods and activity centers, and support sustainable economic growth for the District of Columbia. The streetcar will operate modern low-floor vehicles running on surface tracks that are embedded in the street pavement. The four corridors that will be constructed between FY 2014 and FY 2019 are forecast to accommodate more than 108,000 daily trips by 2030 and significantly reduce crowding on existing Metro bus and rail lines. The streetcar will also stimulate

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more intense mixed-use development along streetcar corridors, consistent with the citys Comprehensive Plan. As a key component of the Districts planned provision of Integrated Premium Transit, the FY 2015 - FY 2020 CIP includes the following: Streetcar Build-Out: $810 million Circulator Bus Garage: $41.2 million Circulator Buses: $49.4 million

Public Space Infrastructure. The capital budget proposes to spend $62 million from a mix of federal and local funds to improve sidewalks, alleys, curbs, and bicycle and pedestrian facilities to achieve the goals of the Age-Friendly D.C. initiative. This investment will continue the Districts momentum towards becoming one of the countrys premier multi-modal transit cities. Trail Improvements. With programming assistance from the Department of Parks and Recreation, the District Department of Transportation (DDOT) is funding $6.75 million of improvements to trails for walking, running, and biking throughout neighborhoods and parkland. South Capitol Corridor Infrastructure. The CIP fully funds the $616 million cost of replacing the Frederick Douglass Bridge over the Anacostia River and improving the intersections of South Capitol Street with the Suitland Parkway and the Anacostia Freeway (I-295). Traffic Management and Calming Infrastructure. The six-year capital budget supports numerous DDOT initiatives aimed at improving the traffic management in the city in ways that will both reduce congestion and make the city more hospitable to all modes of transportation. The 11th Street Bridge realignment is scheduled for completion in mid-2013. The total cost of the new bridges will exceed $660 million, including ongoing projects in the surrounding area to manage traffic flow on surrounding arterial roads and neighborhood streets. Local Streets Improvements. Additionally, the six-year CIP authorizes DDOT to invest over $41 million across the eight wards over the six-year period, to preserve, maintain, and repair the Districts local roadways to ensure they are safe, reliable and functional.

Fiscal Stability
Investments in Efficiency - Retrofit for Energy Efficiency and Cost Savings. Energy efficiency is a crucial focus from both environmental sustainability and fiscal stability standpoints. The $35 million budget authorization provided by the CIP includes $5 million in each fiscal year for energy efficiency retrofitting of public facilities.

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Investments in Existing Capital Assets. One of the cornerstones of this CIP is an emphasis on investing in major upgrades and modernization of existing capital assets. Taking this approach reduces short-term and long-term capital expenditures, while also minimizing maintenance costs in the operating budget. This approach includes a focus on repurposing District facilities, as well as prioritizing major renovations over new projects in order to reduce the long-term costs of deferred maintenance.

Fund Balance of the Capital Fund

From FY 2001 through FY 2005, the District's Comprehensive Annual Financial Report (CAFR) showed a deficit in the General Capital Improvements fund (the "capital fund"), and since FY 2006, with the exception of FY 2012, the CAFR has shown a surplus (see Table 5-8). The shortfall at the end of FY 2005 meant that capital expenditures had exceeded financing sources by that amount on a cumulative basis, and the District's General Fund had advanced funds to the capital fund to cover the expenditures. Because of several large financings beginning in FY 2006, from which very little was initially spent, the accumulated deficit has became an accumulated surplus. As District agencies spent those proceeds, this portion of the surplus disappeared. The Chief Financial Officers management goal is to balance the capital fund on a long-term basis. Until a few years ago, agencies had been slow to spend capital dollars, resulting in the District's paying interest on borrowed funds that then sat idle earning lower interest rates in District bank accounts. The District instituted a policy to delay borrowing until funds were needed for expenditures, and borrowing less than the full amount budgeted and/or allotted. At the same time, agencies were pressured to begin spending budgeted capital dollars. Eventually, this resulted in a situation in which total agency spending (of existing capital budget authority and prior allotments) exceeded the amount of funds borrowed, producing a deficit in the capital fund. The General Fund paid for these capital expenditures, essentially as a loan to the capital fund. It was necessary to cure this shortfall in order to bring the capital fund and General Fund back into balance and also to prevent cash flow problems in the General Fund.
Table 5-8

Fund Balance in the General Capital Improvements Fund, FY 1998-FY 2013

(Dollars in millions)
Fiscal Year 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Positive/(Negative) Fund Balance $224.0 387.5 458.4 (57.9) (389.5) (141.8) (250.2) (246.4) 396.8 703.8 586.9 406.9 133.4 5.0 (116.3) 102.4

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In FY 2006, the District borrowed $196.9 million through Certificates of Participation (COPs) for a new mental health hospital and a new building for the Department of Motor Vehicles, and it securitized $245.3 million of future tobacco revenues to pay for health care needs in the District, primarily through capital expenditures. Little was spent against these two financings in FY 2006, so they had a large positive net effect on the capital fund balance. Similarly, in FY 2007, there were several large sources of revenues with minimal FY 2007 spending. For example, the District transferred $100 million of Paygo revenue to the capital fund for schools construction and also borrowed $60 million in the first installment of the additional FY 2006 bond funds for schools. However, D.C. Public Schools did not have access to the budget for these funds until April of 2007 because of legislative restrictions, and little was spent by the end of FY 2007. The District also borrowed $64 million against future bus shelter advertising revenues for the Great Streets program. The FY 2013 CAFR reports a General Capital Improvements Fund balance of $102.4 million. This represents an increase of $218.7 million from the FY 2012 ending fund balance of ($116.3) million, but an eight-year cumulative increase of $348.8 million compared to the reported deficit of $246.4 million in the FY 2005 CAFR. This turnaround is due primarily to the difference in timing of revenues and expenditures in the Fund. The balance as of the end of FY 2013 is representative of the activity in the fund as of that date. Past expenditures and currently outstanding budget allotments related to G.O. bonds and I.T. secured revenue bonds still exceed the Districts total bond financing. The District must still keep a close watch on the underlying status of the capital fund. The long-term solution to the capital fund shortfall includes development of, and monitoring against, agency spending plans for their capital projects that manage each years overall expenditures against that years revenues. The District also borrowed $25 million in FY 2013, above that years new capital budget allotments, to help repay the General Fund for advances it made to the capital fund. This additional borrowing has been taking place in amounts of either $25 million or $50 million annually, for a total of $300 million, for several years. Planned borrowing for FY 2015 through FY 2020 exceeds allotments by; $15 million in FY 2015 and FY 2016, $10 million in FY 2017, $12 million in FY 2019, and $20 million in FY 2020.

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Appendices

Appendix A: D.C. Comprehensive Financial Management Policy

Appendix A

District of Columbia

Comprehensive Financial Management Policy

Introduction
In accordance with requirements set forth in the District of Columbia Home Rule Act, approved December 24, 1973 (Pub. L. No. 93-198; 87 Stat. 774; D.C. Official Code 1-201.01 et seq.) (Home Rule Act), this Comprehensive Financial Management Policy provides a framework for fiscal decision-making for the Office of the Chief Financial Officer (OCFO) and the Government of the District of Columbia (District government or District). The intent of this document is to establish policies that ensure the availability of financial resources to meet the present and future needs of the citizens of the District of Columbia. This document establishes the District governments policies in the following areas: Debt Management Financial Asset Management Capital Asset Management Reserve Management Fiscal Management Economic Development

These financial management policies were established by the OCFO subject to continuing review and comment by the Mayor of the District of Columbia (Mayor) and the Council of the District of Columbia. The OCFO will consider amendments to this document on a continuing basis using the established review and approval process.

Debt Management Policy

The District government will maintain, at all times, debt management policies that are fiscally prudent, consistent with District and federal laws, and reflect the Districts unique municipal status and limitations.

Credit Ratings
The District will do everything in its power to attain and maintain the highest possible credit ratings for its outstanding bonds, including producing balanced budgets and financial statements with clean audit opinions annually, implementing and maintaining sound financial and debt management policies and practices, and maintaining regular communications with the major rating agencies.

Long-Term Debt Capacity

The District will stay within its statutorily mandated debt limits of (a) 12 percent (annual debt service to total General Fund expenditures) for all debt supported by taxes, fees, or other general revenues, and (b) the 17 percent

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Appendix A-1

(maximum annual debt service to total current-year Local revenues) for general obligation (and by local District laws, income tax secured revenue) bonds. Also, the District will maintain other debt ratios and practices that are prudent in light of industry standards, rating agencies benchmarks and the Districts long-term financial health. The District will seek to balance the need for improvements to its capital infrastructure with the need to maintain reasonable debt ratios and debt service expense levels.

Timing and Amount of Long-Term Borrowing

When the District engages in annual long-term borrowing for its capital projects, it shall do so in amounts that are planned and reasonably expected to be spent up to two years after the date of such borrowing. Such borrowing amounts will be determined in the context of an ongoing effort to balance the need for continuing development and refurbishment of the Districts infrastructure with the need to prudently manage the Districts debt obligations.

Method of Bond Sale

The District shall monitor and evaluate market conditions in consideration of the respective credit, prior to coming to market, to determine which method of sale, competitive or negotiated, is optimal for issuance. Determination will be made by the OCFO, supported by a recommendation of the Treasurer, to proceed with the sale method that is likely to yield a more favorable result for the District.

Composition of Debt Portfolio

The District shall issue general obligation bonds, income tax secured bonds, or tax-supported revenue bonds, depending on a determination by the Chief Financial Officer (CFO) regarding the type of bond issuance that is most favorable for the District. The District shall issue tax-exempt bonds, except under circumstances in which the nature of the project(s) being financed (or some portion thereof) require the issuance of taxable bonds, or circumstances in which taxable bonds are deemed to provide a more favorable result (for example, the issuance of Build America Bonds pursuant to the American Recovery and Reinvestment Act). The District shall issue fixedrate debt, except that not more than 10 to 20 percent of its outstanding debt may be variable-rate bonds. This policy allows the District to take advantage of the generally lower interest rates associated with variable-rate debt without over-exposing itself to higher levels of risk associated with such debt. In addition, with every issuance of debt, the District shall evaluate whether or not it is financially beneficial to issue the debt with bond insurance or some other form of credit enhancement, and shall structure the issuance accordingly. The District will regularly examine its financing structures and the financial marketplace to determine what form of debt is most beneficial to issue (e.g. income tax secured revenue bonds, general obligation bonds, other revenue bonds, or master lease/purchase financing) to fund certain governmental projects.

Timely Debt Service Payments

The District shall escrow funds received from its Special Real Property Tax levy in amounts sufficient to ensure timely payment of all principal and interest due on its outstanding general obligation bonds, and shall set aside income tax revenues in amounts sufficient to ensure timely payment of all principal and interest due on its outstanding income tax secured revenue bonds, as required by the relevant debt statutes, bond indentures, and covenants.

Compliance with Arbitrage Regulations

The District shall contract with a reputable firm to perform annual analyses of the Districts investment and expenditure of bond proceeds in order to ensure compliance with federal arbitrage regulations.

Refunding of Outstanding Debt

The District will regularly monitor its outstanding debt for optimal opportunities and timing to refund (refinance) such debt at lower interest rates to produce debt service savings to the District.

D.C. Comprehensive Financial Management Policy

FY 2015 Proposed Budget and Financial Plan

Appendix A-2

Selection of Financial Consultants and Service Providers

To assist with issuing its bonds in the most efficient and effective manner, and to ensure compliance with all applicable legal requirements, the District selects Bond Counsel, Disclosure Counsel, and Financial Advisors, and does so on a competitive basis through a Request for Proposals (RFP) process in general. However, this process does not preclude the District from engaging bond counsel or disclosure counsel or Financial Advisors without the competitive process where a unique or emergency situation warrants such engagement as permitted by law, and the District will document the situation in writing.

Equipment Financing Program

The District will maintain a program to finance (on a tax-exempt basis) the acquisition of agency capital equipment with estimated useful lives of five to ten years. This program is part of the Districts policy of seeking to match the useful lives of its capital assets with the duration of the debt that finances such assets, identifying the lowest available cost of financing, as well as managing agency operating costs.

Independent Agency/Instrumentality Debt Issuance

The CFO shall determine whether or not it is advisable for certain independent agencies/instrumentalities of the District that have segregated revenue streams to pursue issuing bonds supported by such revenue streams. If the CFO determines that such a transaction is advisable, the CFO shall, through the Mayor, submit a written request to the District Council for enactment of the necessary authorizing legislation. The CFO must approve the ultimate structure of any such transaction, and must approve the transaction itself. In the event of such a financing, the independent agency/instrumentality shall provide pertinent information and documents to the CFO related to such financing (including the project or program financed) on an ongoing basis and upon request.

Short-Term Borrowing
The Districts policy is to issue short-term debt in the form of Tax Revenue Anticipation Notes (TRANS) to finance any intra-year seasonal cash needs. TRANS must be repaid by the end of the fiscal year in which they are issued. A long-term policy goal is for the District to obtain and maintain sufficient operating cash balances in order to minimize or eliminate the need for short-term. The District may use additional short-term financing vehicles including Bond Anticipation Notes, Commercial Paper, and others to meet interim capital funding needs. Bond Anticipation Notes and Commercial Paper may be rolled or redeemed with long-term debt.

Financial Asset Management Policy

Authorization and Responsibility
The CFO, established by the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995 (Pub.L. No. 104-8, 302(a), 109 Stat 142, D.C. Official Code 1-204.24a), is responsible for maintaining custody of all public funds belonging to or under the control of the District government and depositing all amounts paid in such depositories and under such terms and conditions as may be designated by the Council of the District of Columbia pursuant to Section 424 of the Home Rule Act. Except where prescribed by law, the CFO has delegated this responsibility to the Treasurer of the District of Columbia (Treasurer). The Treasurer, on behalf of the CFO, actually maintains custody of all public funds belonging to or under the control of the District government or its agencies and deposits all funds in depositories pursuant to D.C. Official Code 1-204.24d(11). The Treasurer is responsible for the administration and supervision of the Office of Finance and Treasury (OFT), which includes the responsibility for the collection and deposit of all receipts. The Treasurer shall also specify operational procedures and standards to be used for all depository intake facilities.

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Appendix A-3

Deposit of Cash Receipts Policy

All District government agencies and instrumentalities, including component units, boards, commissions and other public entities, are subject to D.C. Official Code 47-351 et seq. and shall deposit all cash, checks and other negotiable instruments received within two business days after collection or receipt of such monies. Items deposited pursuant to D.C. Official Code 47-351 et seq. shall be properly posted in the Districts accounting system of record within two business days of receipt. Background: The timely deposit of monies received provides several benefits. The most important benefit is effective and efficient control of these funds, which reduces the risk of loss due to errors, carelessness or theft. In addition, the timely deposit of funds helps to maximize cash flow for interest earnings; lowers borrowing needs, and lessens the risk of returned checks due to non-sufficient funds or account closure. It also provides a responsive service to the payers who would otherwise be uncertain whether their checks were received.

Disbursement of Public Funds Policy

All disbursements from District depository accounts shall be made by check, electronic transfer or pay cards. All District agencies shall comply with the OCFOs Financial Management and Control Orders No. 08-008 and No. 07-004A, which establishes guidelines of authority, indicates required documentation, and requires expediency in the processing of payment vouchers. All District agencies and employees shall comply with the OCFOs Financial Management and Control Order No. 12-24, which governs the establishment, control and maintenance of bank accounts, checks and signature authority to prevent fraud, abuse or other irregularities. Likewise, all District agencies shall also comply with the provisions in the Districts Quick Payment Act, which ensures the timely payment of public funds to vendors, suppliers, and contractors. Background: The OFT recognizes the financial risks associated with the issuance of checks. The prevalence of check fraud demands that the District take measures to safeguard the Districts funds, including the use of a single state check design. Checks issued by the District government use a controlled paper stock with numerous security features and a background design that makes all District government checks easily recognizable as official, legal payment instruments of the District government. In addition, the District uses banking services and policies that prevent fraud by requiring that the Districts banking institutions only honor checks that the District has previously identified as being validly issued. To further reduce costs and risks, the District has and will continue to reduce its use of checks as a predominant means of disbursement.

Revolving Fund Policy

Revolving fund disbursements must be authorized and limited to emergency situations which cannot be addressed using established regular procedures. Therefore, revolving funds shall only be used for approved emergency transactions and shall not be used, under any circumstances, for the following: Travel reimbursements; Travel advances; Payments to employees for personal services; Subscriptions, memberships, registrations, or tuition; Clearing fund for any purpose; Monthly recurring operating expenses of the agency; and Situations that can be accommodated through other established procedures. Background: Revolving funds are established for the purpose of making emergency or other disbursements that cannot be accommodated through established procedures due to time constraints. When revolving funds are used, the disbursement process is not complete until claims for the payments are made from District funds and the revolving fund is reimbursed for the emergency activity.

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Appendix A-4

In the District of Columbia there are four types of revolving funds: Internal Service Funds (D.C. Official Code 47-373(2)E); Enterprise Funds (D.C. Official Code 47-373(2)D); Statutorily mandated funds such as the Public Assistance and Administration Revolving Fund (D.C. Official Code 47-373(2)); and Imprest Funds (Mayors Memorandum 82-29, dated May 28, 1982).

Collateralization Policy
The District of Columbia shall maintain guidelines sufficient to ensure that eligible financial institutions collateralize District deposits at 102 percent of the Districts balances on deposit, except for funds that are fully insured by the federal government. The OFT shall monitor collateral on a daily basis.

Banking Services Policy

It is the policy of the District government to procure banking services and establish bank accounts pursuant to competitive award practices consistent with the Financial Institutions Deposit and Investment Act, as amended (D.C. Official Code 47-351 et seq.), and the CFOs standard contracting processes. The OFT shall routinely monitor bank performance using predetermined performance standards and assess penalties for failure to perform.

Electronic Benefits Payment Policy

The OFT, in conjunction with the Department of Human Services, shall administer the Districts Electronic Benefit Transfer (EBT) Program in compliance with the Welfare Reform Act of 1996 and provide necessary training to eligible District of Columbia residents on participation in the EBT Program. Background: The Welfare Reform Act of 1996 mandated that all states and the District of Columbia establish an electronic delivery system for the distribution of food stamp benefits by October 2002. As a result, the Districts EBT system was implemented in 1998. The system electronically delivers both food stamps and cash assistance welfare benefits to District recipients. EBT is a special application of electronic funds transfer (EFT) technology, which allows both cash and food stamp benefits to be loaded directly to a paycard eliminating the former costly and cumbersome processes surrounding paper food stamps and check writing. Also, it provides access to mainstream payment methods for District citizens, provides food retailers with point-of-sale methods of accepting food stamp payments, enhances methods used to account for food stamp benefits, and facilitates more efficient transference of funds from the U.S. Department of Agriculture to individual merchants.

Internal Control Policy Related to Financial Assets

The District government shall maintain sound internal control policies and practices to ensure: (a) compliance with applicable laws, guidelines, regulations, and professional standards; and (b) adequate safeguarding of cash under the control of agencies, component units, boards and commissions. Therefore, agencies must adhere to the following policies and prescribed practices: Cash shall not be accepted or received directly by District agencies, only OFT. Exceptions shall be approved in advance by the OFT; Bank accounts shall only be opened by OFT. Agencies cannot open Bank accounts independently; Bank accounts shall be reconciled monthly under the supervision of someone independent of receiving, disbursing and depositing cash; Employees who handle cash, checks, credit cards, pay cards or any other negotiable instruments shall be bonded as a condition of employment and should not record the related transactions to the general ledger nor maintain accounting records; Checks received shall be restrictively endorsed; Cash receipts shall be reconciled daily and discrepancies shall be investigated promptly by the designated authorized personnel;
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Appendix A-5

 Access to cash boxes shall be restricted to OFT cashiers and secured when not in use; and Any site that secures cash, checks, pay cards or other negotiable financial instruments shall maintain them securely in a vault under dual control for access or removal.

Investment Priorities
The District will invest cash not needed for immediate disbursement in a manner consistent with applicable District law and policy, and in doing so will (i) provide for the safekeeping of principal amounts invested, (ii) maintain adequate liquidity to fund the Districts operations and other funding needs, and (iii) maximize earnings on invested funds, in that order of priority. The maximization of earnings will be accomplished by analyzing (i) up-to-date cash flow projections documenting the amounts and timing of the Districts operating cash needs over the course of a given fiscal year and (ii) the general investment environment and the respective earnings (interest) rates available to the District from the various permissible investment instruments. Based on these factors, the appropriate investment decision will be made.

Investment of Operating Cash Balances

Each business day, using same-day data from banks on that days check/ACH/wire clearings, OFT will determine the amount of cash that is not needed to fund disbursements for that particular day and factor in a relatively small cushion for unexpected disbursements. All such cash will be invested in one or more of the permissible investment instruments in accordance with the policy described in the Investment Priorities section above.

Investment of Additional Bank Account Balances

The District government will ensure that no cash balances sit idly without being invested. All District bank accounts will be structured such that all funds in collection or disbursement accounts at the end of a given day will be invested in overnight investment products and returned to these respective accounts the following morning.

Investment of Bond Escrow and Note Escrow Funds

The District government will invest bond escrow and note escrow balances (funds set aside for the payment of principal of and/or interest on outstanding District bonds or notes) in accordance with the same general policy guidelines described in the Investment Priorities section above, except that the maximum duration of such investments (the liquidity aspect referenced above) will be determined by the principal and/or interest payment due dates on the bonds or notes as opposed to operating cash flow projections as well as any requirements contained in the respective bond or note documents.

Investment of Bond and Note Proceeds

Proceeds from the sale of District bonds and notes shall be invested in allowable investments in accordance with applicable federal and District laws, stipulations in the respective bond or note documents as to how such funds are to be invested, federal arbitrage regulations regarding the investment of bond and note proceeds (both of which may be more restrictive than District law), and pre-determined payout schedules (or estimates) for such proceeds (based on the purpose and manner of use of such Funds).

Investment of Reserve Funds

Proceeds from the sale of District bonds and notes shall be invested in allowable investments in accordance with applicable federal and District laws, stipulations in the respective bond or note documents as to how such funds are to be invested, federal arbitrage regulations regarding the investment of bond and note proceeds (both of which may be more restrictive than District law), and pre-determined payout schedules (or estimates) for such proceeds (based on the purpose and manner of use of such Funds).

Investment of Bond Reserve Accounts

Any required Bond Reserve Account shall be invested in the manner contained in the bond documents.
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Appendix A-6

Investment of Reserve Funds

Reserve Funds (see Reserve Policy section) of the District shall be invested in permitted investments in accordance with District law and policy.

Limits on Placement of Funds

In accordance with applicable law, the District will not deposit/invest more than 25 percent of its funds on hand with any one financial institution, and will not deposit/invest an amount with any one financial institution that amounts to more than 25 percent of the assets of such institution.

Capital Asset Management Policy

Policy for Defining Capital Assets
Capital assets are long-lived items that provide a benefit for a number of future periods. They are either classified as capitalized assets, subject to the Districts standard depreciation rules, or controllable property, which are neither capitalized nor depreciated for financial reporting purposes. The General Fixed Asset Account Group (GFAAG) includes the cost of acquiring capital assets and the cost of related improvements, pursuant to D.C. Official Code 47-372(7). Proper accounting for capital assets requires the capitalization of appropriate expenditures for each of the following asset categories: Land - non-expendable, real property, for which title is held by the District; Land Improvements - including the cost of permanent attachments, other than buildings, which add value to land; Buildings - all real estate, excluding land and land improvements, used for shelter, dwelling, and other similar purpose; Equipment/Furniture/Vehicles - tangible personal property that is: a) complete in itself; b) does not lose identity or become a component of the building where it resides; c) of a durable nature with an expected service life of three or more years; Intangible Assets assets that lack physical substance, are nonfinancial in nature, and have an initial useful life extending beyond a single reporting period, including, for example, easements, water rights, patents, trademarks, and computer software; Construction-in-Progress - includes the costs incurred for incomplete projects for construction of buildings and improvements; and Infrastructure Assets - long-lived capital assets that normally can be preserved for a significantly greater number of years than most capital assets and that are normally stationary in nature. Examples of infrastructure assets include roads, sidewalks, bridges, tunnels, drainage systems, water and sewer systems, dams, street lighting systems and transit subway systems.

General Fixed Asset Policy

Capital assets must be properly authorized, classified, valued and adequately safeguarded. Physical and accounting control policies and procedures established by the Office of Financial Operations and Systems (OFOS) must be followed by each agency. Each agency must implement the following policies: All capital assets that have been capitalized or are a part of controllable inventory shall be included on the agencys capital asset listing; All capitalized or controllable assets shall be reported in the Fixed Assets Subsystem (FAS) of the System of Accounting and Reporting (SOAR) maintained by OFOS; Each agency shall designate an individual who will be responsible for accounting for capital assets and ensuring that all divisions within the agency comply with District requirements;
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Appendix A-7

 All agencies shall adhere to the capitalization and controllable inventory policies and procedures established by OFOS; All acquisitions and disposals of capital assets shall be properly authorized by applicable laws and approved by the agency director or designee. In addition to the agency director, some acquisitions and disposals may require the approval of the appropriate regulating bodies; and All agencies shall maintain documentation related to the acquisition, use, and disposal of capital assets. Such documentation is to be retained throughout the life of each capital asset and for a specified period of time after disposal, consistent with the OCFOs and the Districts records retention policies. Where bond proceeds are used to acquire or improve the property, all agencies shall work with the Mayor and the OCFO to ensure that the acquisition, use, transfer or disposition of the property is in compliance with the applicable laws.

Capitalization Policy
All land, land improvements and building additions must be capitalized regardless of cost. Capital improvements shall be capitalized if the total project cost is $5,000 or more, and the improvements increase the utility of the asset or significantly extend its useful life by 2 years or more. Expenditures for improvements that do not increase the service utility of the asset or significantly extend its life should be classified as repairs and maintenance and not capitalized. Furniture, vehicles, and equipment shall be capitalized if the aggregate cost is $5,000 or more and the useful life of the asset is three years or greater. Costs pertaining to computers include amounts incurred for monitors, cables, battery packs or any additional accessories needed for the equipment to function. Capitalizable computer costs do not include printers because printing functions can be spooled to a central printer, allowing several computers to utilize it. Computer software system costs shall be capitalized if the total cost including purchase, installation, and testing is $5,000 or more. Training that is directly related to installation and testing should be capitalized. The cost of training after the system has been placed in service should be expensed as incurred. Upgrades and enhancements should only be capitalized if such costs significantly increase the life or functionality of the system by 2 years or more. Computer hardware system costs shall be capitalized if the total cost including acquisition, installation, and testing is $5,000 or more. The cost of each component of a computer hardware system should be initially recorded as controllable inventory in the Fixed Asset Subsystem (FAS). When the hardware system is ready for its intended use, the inventoried costs should be grouped and capitalized as one unit of property in the FAS. Upgrades and enhancements should only be capitalized if such costs significantly increase the life or functionality of the system by 2 years or more. Betterments shall be capitalized if the cost is $5,000 or more and the addition made to the fixed asset is expected to prolong its life or increase its efficiency over and above that arising from repairs or maintenance. The cost of the betterment is added to the book value of the asset. Betterments do not include building improvements. Betterments that cost less than $5,000 should be classified as expenses and charged against the operating budget. Equipment with a unit cost of less than $5,000 shall be identified as controllable equipment of the agency. The minimum unit cost level required to be identified as controllable equipment of the agency is $1,000, except certain items. Equipment below $1,000 may be tagged with a property identification number and recorded on a supplementary listing for stewardship and sensitivity reasons. Agencies may account for and record items under $5,000 in the FAS. Agencies shall record and maintain a supplementary listing internally on the agency FAS or in the OFOS FAS for those items that are between $1,000 and $5,000. The agency shall also maintain records for items less than $1,000 that are considered sensitive or at high risk of theft, such as weapons, computer components, and cellular equipment. Agencies shall recognize intangible assets if they: (a) are separable (capable of being separated or divided from the District government and sold, transferred, licensed, rented, or exchanged, either individually or together with a related contract, asset, or liability); or (b) arise from contractual or other legal rights, regardless of whether
D.C. Comprehensive Financial Management Policy FY 2015 Proposed Budget and Financial Plan

Appendix A-8

those rights are transferable or separable from the District government or from other rights and obligations. The useful life of an intangible asset that arises from contractual or other legal rights shall not exceed the period to which the service capacity of the asset is limited by contractual or legal provisions. An intangible asset should be considered to have an indefinite useful life if there are no legal, contractual, regulatory, technological, or other factors that limit the useful life of the asset.

Controllable Property Policy

Controllable property is non-capitalized tangible property that is considered valuable and/or sensitive with a high risk of theft with a value of less than $5,000 and/or with an expected life of less than three years. Similar to capitalized property, controllable property is subject to the requirements of this Comprehensive Financial Management Policy regarding security, stewardship, maintenance, and utilization. These assets shall be excluded from depreciation calculations and financial reports. They shall, however, appear on other management information reports and capital assets records. Each agency director shall designate an individual to account for capital assets and ensure that all divisions within the agency comply with the Districts accounting policy. To ensure that personal property capital assets are properly safeguarded and accounted for, the OFOS shall conduct a physical inventory of personal property capital assets on a biennial basis. The inventory shall be conducted based upon the assets listed in the FAS as of a given date. Each agency shall be responsible for making sure that the proper personnel are available to guide the agency designated staff to the location of the assets. The physical inventory shall be properly managed and supervised by the individual who is responsible for the agencys property management function to ensure that the inventory process is effective and efficient. OFOS shall oversee reconciliations and adjustments to the detailed accounting records resulting from the physical inventory.

Acquisition Policy
Capital assets shall be initially recorded at historical cost, which is defined as the cash or cash equivalent price of obtaining the asset and bringing it to the location and condition necessary for its intended use. Donated assets shall be recorded at fair market value at the date of acquisition, generally defined as consideration given or consideration received, whichever is more clearly determinable. Construction-in-progress represents capitalization of labor, material, and overhead costs of a capital project. When the project is completed, costs in the construction-in-progress balance sheet account shall be reclassified to one or more of the property and equipment accounts.

Valuation Policy
The most desired method of valuation is original cost (historical). Such data can be determined by retrieving original invoices, purchase orders, check copies, contracts, minutes, or auditors work papers. However, if the original cost cannot be established, estimated historical cost data may be used.

Stewardship Policy
Capital assets comprise the majority of the Districts total assets. Extreme care shall be used in safeguarding and accounting for all capital assets. Persons provided with capital assets (e.g., cellular telephones, pagers and laptop computers, etc.) for their direct official use shall be held responsible and liable for the asset(s) assigned to them. Such assets shall be returned to the agency whenever an individuals employment with the agency terminates.

Document Retention Policy

Documents related to the acquisition, use, and disposal of capital assets shall be retained throughout the life of the capital asset and for a minimum of three years following the disposal of the capital asset or as required by applicable laws and regulations.

Depreciation Policy
The FAS automatically calculates and posts depreciation for capital assets. Depreciation expense shall be calculated using the straight-line method based on the useful life of the capital assets.
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Appendix A-9

Property Control Policy

Each agency fiscal officer shall designate an individual who will be responsible for accounting for capital assets and ensure that all divisions within the agency comply with the Districts accounting and inventory policy.

Disposal Policy
All disposals of capital assets shall be properly authorized by applicable laws and approved by the agency director or designee. In addition to the agency director, appropriate regulatory bodies shall approve some disposals. All proceeds from the sale of District government property shall be dedicated for use by the government for the construction and rehabilitation of its facilities, unless the Council of the District of Columbia approves an exception. Where bond proceeds are used to acquire or improve the property, all agencies shall work with the Mayor and the OCFO to ensure that the disposition of the property is in compliance with the applicable laws.

Reserve Management Policy

Emergency Reserve Fund Management
It is the policy of the District government to comply with D.C. Official Code 1-204.50a for the establishment, deposit, maintenance, use and replenishment of the District of Columbias Emergency Reserve Fund. Any modifications to these requirements shall be implemented when the law changes and reflected in the Policy. The Emergency Reserve Fund may only be used for unanticipated and nonrecurring extraordinary needs of an emergency nature, including a natural disaster or calamity as defined by section 102 of the Robert T. Stafford Disaster Relief and Emergency Assistance Act (Pub. L. 100-707, effective November 23, 1988) or unexpected liability created by Federal Law. The Fund may not be used to fund any department, agency, or office of the District government administered by a receiver or other official appointed by a court, shortfalls in any projected reductions included in the budget proposed by the District government for the fiscal year, or settlements and judgments made by or against the District of Columbia government. Funds may only be allocated after an analysis has been prepared by the CFO and only after a projection by the CFO that the entire Contingency Reserve Fund (see next section) will be completely exhausted at the time of the allocation. Interest earned on the Emergency Reserve Fund shall remain in the account for permitted uses pursuant to D.C. Official Code 1-204.50a. For purposes of cash flow management, the CFO may borrow from the Emergency Reserve Fund as long as the amount borrowed does not exceed 50 percent of the total balance in both the emergency and contingency funds and neither fund is depleted by more than 50 percent. The amount borrowed shall be replenished to the fund by the earlier of 9 months after the date the money was borrowed or the end of the fiscal year in which the money was borrowed. If, after a cash flow management borrowing, the amounts in the funds are later depleted below the 50 percent threshold for other authorized reasons, the District shall restore the funds to the 50 percent level within 60 days. The District shall budget and deposit sufficient funds in each fiscal year to maintain or replenish the Emergency Reserve Fund as required by D.C. Official Code 1-204.50a or shall move unassigned fund balance into the Fund as needed. Replenishment of an allocation may also be made within the same year through a reprogramming of budget authority or a Supplemental Appropriation. Background: The District is required to maintain an Emergency Reserve Fund equaling a minimum of 2 percent of the qualified operating expenditures based on the applicable Comprehensive Annual Financial Report (CAFR) pursuant to D.C. Official Code 1-204.50a.

D.C. Comprehensive Financial Management Policy

FY 2015 Proposed Budget and Financial Plan

Appendix A-10

Contingency Reserve Fund Management

It is the policy of the District of Columbia to comply with D.C. Official Code 1-204.50a for the establishment, deposit, maintenance, use and replenishment of the District of Columbias Contingency Reserve Fund. Any modifications to these requirements shall be implemented when the law changes and reflected in the Policy. The Contingency Reserve Fund may be used only for nonrecurring or unforeseen needs that arise during a fiscal year, including expenses associated with unforeseen weather or other natural disasters, unexpected obligations created by Federal law or new public safety or health needs or requirements that have been identified after the budget process has occurred, or opportunities to achieve cost savings. The Fund may also be used, if needed, to cover revenue shortfalls experienced by the District government for 3 consecutive months (based on a two-month rolling average) that are 5 percent or more below the budget forecast. The Contingency Reserve Fund may not be used to fund any shortfalls in any projected reductions that are included in the budget proposed by the District government for the fiscal year. Funds may only be allocated after an analysis has been prepared by the CFO and all other surplus funds available to the District have been completely exhausted. Interest earned on the Contingency Reserve Fund shall remain in the account for permitted uses pursuant to D.C. Official Code 1-204.50a. For purposes of cash flow management, the CFO may borrow from the Contingency Reserve Fund as long as the amount borrowed does not exceed 50 percent of the total balance in both the Emergency and Contingency Reserve Funds and neither fund is depleted by more than 50 percent. The amount borrowed shall be replenished to the fund by the earlier of 9 months after the date the money was borrowed or the end of the fiscal year in which the money was borrowed. If, after a cash flow management borrowing, the amounts in the funds are later depleted below the 50 percent threshold for other authorized reasons, the District shall restore the funds to the 50 percent level within 60 days. The District shall budget and deposit sufficient funds in each fiscal year to maintain or replenish the Contingency Reserve Fund as required by D.C. Official Code 1-204.50a or shall move unassigned fund balance into the Fund as needed. Replenishment of an allocation may also be made within the same year through a reprogramming of budget authority or a Supplemental Appropriation. Background: The District is required to maintain a Contingency Reserve Fund equaling a minimum of 4 percent of the qualified operating expenditures based on the applicable CAFR pursuant to D.C. Official Code 1-204.50a.

Fiscal Stabilization Reserve and Cash Flow Reserve Funds

It is the policy of the District government to comply with current requirements for building and maintaining the District of Columbias Fiscal Stabilization and Cash Flow Reserve Funds as defined by D.C. Official Code 47-392.02. Any modifications to these requirements shall be implemented when the law changes and shall be reflected in the Policy. Background: The Fiscal Stabilization Reserve Fund may be used by the Mayor for the same purposes for which the Contingency Reserve Fund was established (except for cash flow management purposes), as certified by the CFO, with approval of the Council by act. At full funding, this reserve must equal 2.34 percent of the Districts General Fund operating expenditures for each fiscal year. The Cash Flow Reserve may be used by the Districts CFO to cover cash flow needs. When amounts are used, the Cash Flow Reserve must be replenished in the same fiscal year of use. At full funding, this reserve must equal 8.33 percent of the General Fund operating budget for each fiscal year. If either the Fiscal Stabilization Reserve or the Cash Flow Reserve is below full funding upon issuance of the CAFR, the Districts CFO must commit 50 percent of the unassigned end-of-year fund balance to each reserve, or 100 percent of the end-of-year fund balance to the remaining reserve that has not reached full capacity, to fully fund the reserves to the extent allowed by the end-of-year fund balance. Moreover, if the amount required for the Contingency Reserve or Emergency Reserve is reduced, the amount required to be retained in the Fiscal Stabilization Reserve is to be increased by the same amount.
FY 2015 Proposed Budget and Financial Plan D.C. Comprehensive Financial Management Policy

Appendix A-11

Fiscal Management Policy

Revenues
The District shall strive to maintain a balanced and diversified revenue system to protect against adverse fluctuations in any one source of revenue, which may result from changes in local and/or national economic conditions. Quarterly Revenue Adjustments: The OCFO shall make revised quarterly adjustments to the revenue estimated for the year in progress as required by law (D.C. Official Code 1-204.24d(5)B). These adjustments, as certified by the CFO, will be submitted to the Mayor and the Council of the District of Columbia. They shall serve as the basis for determining whether revenues are in balance with anticipated expenditures. In addition, the CFOs certified revenue estimates shall be used as the basis for any request for supplemental appropriations submitted to the U.S. Congress that would increase the total amount of General Fund revenue appropriated to the District.

General Fund Balance

In FY 2011, the District implemented Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. Consistent with the requirements of that Statement, the Districts General Fund balance is comprised of five components: non-spendable, restricted, committed, assigned, and unassigned, which are described more fully below. Nonspendable resources which cannot be spent because they are either: (a) not in spendable form; or (b) legally or contractually required to be maintained intact. Restricted resources with use constraints which are either: (a) externally imposed by creditors (such as through debt covenants), grantors, contributors, or laws or regulations of other governments; or (b) imposed by law through constitutional provisions or enabling legislation. Committed resources which can only be used for specific purposes pursuant to limitations imposed by formal action of the District governments highest level of decision-making authority (the Mayor and the Council of the District of Columbia). Amounts in this category may be redeployed for other purposes with the appropriate due process. Committed amounts cannot be used for any other purpose unless the District government removes or changes the specified use by taking the same type of action it used to previously commit the amounts. Assigned resources neither restricted nor committed, for which the District has a stated intended use as established by the Mayor, District Council, or a body or official to which the Mayor or District Council has delegated the authority to assign amounts for specific purposes. These are resources where the constraints/restrictions are less binding than that for committed resources. Unassigned resources which cannot be classified in one of the other four categories. The General Fund is the only fund which may report a positive unassigned fund balance amount. In other governmental funds, if expenditures incurred for specific purposes exceed the amounts restricted, committed, or assigned to those purposes, negative unassigned fund balance may be reported. Fund balance appropriated for the current fiscal years operating budget shall be used only to the extent needed, if any, to balance the current fiscal years actual revenues to actual expenditures. In a given year, actual revenues may exceed projected and appropriated revenues. When this occurs, the District shall first apply the excess revenues before it applies any appropriated fund balance. Under no circumstances shall the District apply more fund balance than has been duly appropriated. Moreover, it is the policy of the District to use restricted resources first, followed by committed resources and then assigned resources, when expenses are incurred for purposes for which any of these resources are available. The portion of the fund balance of the General Fund that is restricted or committed shall be maintained for its specific purpose, unless modified by subsequent legislation. The District strives to maintain within its restricted and/or committed fund balance components an amount up to the level that would result in sufficient working cash to reduce the need for short-term borrowing to finance operations of the subsequent year.
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Appendix A-12

Background: The fund balance of the General Fund represents the difference between the Funds assets and its liabilities at the end of a fiscal year, or September 30th. The ending fund balance of a fiscal year is also the beginning fund balance of the ensuing fiscal year. Positive differences between revenues and expenditures, or surpluses, increase the fund balance. Negative differences, or deficits, decrease the fund balance. An ever-growing fund balance that is inaccessible is not advantageous to the District because it restricts the Districts ability to allocate resources among priorities. The amount of the fund balance is not indicative of funds that may be used for any purpose in the future. Rather, unassigned fund balance would represent an amount that may be used for District priorities after approval by both the District Council and the U.S. Congress.

Expenditure Reporting
The District shall make expenditures only in accordance with federal appropriations law. Financial statements will accurately reflect these expenditures. The Districts Comprehensive Annual Financial Report (CAFR) shall reflect expenditures in the relevant appropriations titles.

Accrual Accounting
The District shall prepare financial statements using both the modified accrual and the full accrual bases of accounting in accordance with Governmental Accounting Standards Board (GASB) Statement Number 34, Basic Financial Statements and Managements Discussion and Analysis for State and Local Governments. Background: The District implemented the requirements of GASB Statements Nos. 34, 35, 36, 37, and 38 during FY 2002 as required by GASB. As a result of this implementation, in FY 2002 the District began issuing two full accrual financial statements (Statement of Net Assets and a Statement of Activities) and including a Managements Discussion and Analysis section in its CAFR. Accrual accounting reports all of the revenues and costs of providing services each year. This approach includes not just current assets and liabilities (such as cash and accounts payable) but also capital assets and long-term liabilities (such as buildings and infrastructure, including bridges and roads, and general obligation debt). Accrual accounting helps the District meet the following important objectives of financial reporting. Assess the finances of the government in its entirety, including the years operating results; Determine whether the governments overall financial position has improved or deteriorated; Evaluate whether the governments current-year revenues were sufficient to pay for current-year services; Assess the governments cost of providing services to its citizenry; Assess how the government finances its programs through user fees and other program revenues versus general tax revenues; Understand the extent to which the government has invested in capital assets, including roads, bridges, and other infrastructure assets; and Make better comparisons between governments.

Tax Expenditure Budget

The CFO is required by law to prepare a biennial tax expenditure budget that estimates the revenue loss to the District government resulting from tax expenditures during the current fiscal year and the next three fiscal years.

Special Purpose Revenues

Special Purpose Revenues are program revenues that are generated from fees, fines, special assessments, charges for services, and reimbursements that are set aside for a specific purpose for the District agency that collects the revenues to cover the cost of performing the related function. Special Purpose Revenues are classified as General Fund revenues. Program revenues are defined as revenues that derive directly from the program itself or from parties outside the reporting government's taxpayers or citizenry as a whole; they reduce the net cost of the function to be financed from the government's general revenues.

FY 2015 Proposed Budget and Financial Plan

D.C. Comprehensive Financial Management Policy

Appendix A-13

An agency may have more than one fund within the Special Purpose Revenue category. Revenues will be estimated for each agencys funds on a quarterly basis consistent with all general fund revenues. It is the policy of the District government that all program revenues generated by any agency belong to the District as a whole, unless otherwise required by law. As a general rule, all revenues should be allocated through the budget and appropriations process. Dedicated funds limit the use of the District's general fund revenue by earmarking a portion of the revenue for special purposes. In certain limited cases, Special Purpose Revenue fund accounts are necessary to support a particular program or activity. In such limited cases of need, the agency fund account must be created through the normal legislative process and adhere to requirements to be recommended by the CFO and adopted by the Mayor and District Council. Since program revenues are reported in a governmental fund, they should therefore be accounted for under the modified accrual basis of accounting in fund financial statements. The District could commit or assign in fund balance unspent program revenues in accordance with the criteria established by generally accepted accounting principles and make available for use in subsequent years if permitted by the authorizing legislation that established the fund. The function of restricted or committed fund balance is simply to isolate the portion of fund balance that is restricted by external entities or enabling legislation, or committed through the actions of both the legislative and executive branches of the District. Assigned fund balance represents management's intended use of resources and generally should reflect actual plans approved by the District. District agencies must have budget authority to expend Special Purpose Revenues, as with other revenue sources. Budget authority is backed by certified revenue estimates, planned use of certified amounts set aside in the fund balance, or a combination of these two sources. Unassigned fund balance represents residual resources after the allocation of resources to all other classifications. Expenditures are limited to the lesser of budget authority or available resources, which is the sum of realized revenues and available fund balance. Special Purpose Revenue budgets may be modified in accordance with federal appropriations law. Reprogramming of budget authority from one agency fund to another is permissible. The CFO shall have discretion to reduce budget authority for agency funds where revenue falls short of estimates. Any existing Special Purpose Revenue fund accounts that are not supported by legislative authority may be converted to local revenue. In addition, when required to cover a revenue shortfall, such revenue may also be converted to local revenue.

Grants
The District depends on Federal and Private Grant Funds to support a wide range of services and programs for the citizens of the District. This section sets forth the Districts policies related to resource development, grants administration and reporting, budget authority for grants, and fairness in awarding grants. Resource Development: To better serve District residents, all District agencies shall pursue to the maximum extent possible federal and other funding opportunities that enhance their ability to carry out the Mayors strategic plan and initiatives and address the needs of the residents of this city, without binding the District to unrealistic financial commitments. Background: For the last decade, grants have comprised approximately one-fourth of the Districts annual budget, and as such, have contributed significantly to the Districts ability to meet the needs of its citizens. The Districts policy is to continue and, to the extent possible, increase its use of funds from other sources to maximize delivery of services to residents. Grant Administration and Reporting: The District of Columbia government, by accepting grant funds, and when designating subgrantees, agrees to administer and report on them in strict adherence to the grantors programmatic and financial rules and regulations, the Districts Grants Policies and Procedures Manual, and applicable federal and District laws.
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Appendix A-14

Budget Authority for Grants: District agencies will spend grant funds for allowable costs only at such time as a grant award has been received, and to the extent they have budget authority to do so. Budget authority applies to a particular fiscal year. If a grant covers multiple fiscal years, the sum of the budget authority across those fiscal years should not exceed the grant award amount. Changes in budget authority will be made only in accordance with the Districts policies and procedures regarding budget modifications (increases or decreases in overall budget authority for a grant) or reprogrammings (increases or decreases in particular line items within a grant that leaves the overall budget authority unchanged). Spending grant funds without budget authority is a violation of the Anti-Deficiency Act. Agency updates to the spending plans required by the Anti-Deficiency Act should reflect all changes to grant budget authority. Background: Many of the grants that the District receives have performance year(s) different from the Districts fiscal year. The timing differences between the grant year(s) and the Districts fiscal year impact the budgeting for grants. Through the budget modification process, the CFO submits documentation to the District Council requesting the establishment of budget authority for new grant awards received during the fiscal year or grant budget authority not included in the congressionally approved budget for the fiscal year. This process is unique among the Districts funding types and is mainly due to the nature of grants in comparison to the Districts fiscal year requirements. All government officials work together to ensure that this administrative process is as efficient as possible. The efficiency of the process can play a critical role in grants management. Fairness in Awarding Grants: It is the intent of the District to have a fair and open competitive process for the awarding of grant funds. To that end, the following procedures shall be followed: A Notice of Funds Availability (NOFA) shall be prepared and published in the D.C. Register. The agency administering the grant shall prepare the Request for Applications (RFA). For the purpose of awarding grants, District government agencies shall hold fair and open competitions that comply with the D.C. Grants Policies and Procedures Manual and the Notice of Final Rule making, Chapter 50: Subgrants to Private and Public Agencies. The only exception to the above procedures occurs when an organization merits a targeted grant, and the awarding of this targeted grant becomes transparent and is justified through the budget formulation process. After the NOFA has been published and the RFA released, the District government agency appoints a neutral and objective review panel. The panel is comprised of a minimum of 3 individuals with knowledge and expertise in the objectives of the grant and RFA, as well as in the standard administrative requirements mandated by the source of funds. The review panel scores the submitted applications and makes recommendations on which applications should be funded. The head of the District agency administering the grant makes final decisions on awards and amounts. After this review and before the agency issues the award documents, the agencys Chief Financial Officer shall certify that the award funds are in place and available for distribution. Background: The receipt of grant funds triggers many requirements including, but not limited to, spending and reporting requirements. Grant awards typically mandate the terms and conditions governing grants and incorporate the relevant regulations and statutes. Funds that are awarded to private and public agencies by District agencies, as subgrants, are bound by the appropriate OMB Circular and Cost Principles as well as any policy guidelines issued by the grantor. Subgrants to other District agencies are generally awarded through the MOU process. Grants to parties outside the District government generally are awarded through a grant agreement that specifies the performance obligations of the grantee. In the case of grant awards from general funds, grantees must comply with both the appropriate OMB Circular and Cost Principles and any other policy guidance included in the grant agreement. The CFO will meet the Districts reporting requirements by publishing the Congressional Grant Budget and Activity report sent to Congress and the District Council, which provides grant-level information; and monthly financial status reports, which provide summaries at the agency level.
FY 2015 Proposed Budget and Financial Plan D.C. Comprehensive Financial Management Policy

Appendix A-15

Donated Funds Monitoring Policy

Donated funds shall be authorized and monitored pursuant to D.C. Official Code 1-329.01, Mayors Order 2010-167, effective October 15, 2010, and the related donation agreement with the respective donor. All donated funds shall be used for the specific purpose expressed in the respective donation agreement, deposited into the appropriate account, and shall be available for the intended purpose of the donation until expended or unless the donor, for valid reasons, requests a refund. The Office of the City Administrator (OCA) or a designee and the respective District agency or entity that receives the donation shall be responsible for monitoring the expenditure of the donated funds, in accordance with the applicable rules and regulations.

Capital
Prior to recommending or approving new projects, the District must ensure that the budget for all capital expenditures, including any planned acquisitions and any necessary replacement of assets, does not exceed designated revenue streams and available debt service capacity. The annualized cost of any proposed changes is compared to the approved budget totals from the prior 6-year Capital Improvements Program (CIP) period for each fiscal year. New projects may be approved only insofar as the designated revenue streams are not exceeded and long-term financing cost of the CIP stays within available funding limits, which require that debt service costs not exceed a cap of 12 percent of the Districts General Fund expenditures, as detailed in the Debt Management Policy.

Anti-Deficiency Act
District officials and employees must comply with (i) the federal Anti-Deficiency Act, 31 U.S.C. 1341, 1342, 1349 through 1351, 1511 through 1519 and D.C. Official Code 1-206.03(e) and 47-105 (the Federal ADA); and (ii) the District Anti-Deficiency Act, D.C. Official Code 47-355.01, et seq. (the D.C. ADA, and (i) and (ii) together, as amended from time to time, the Anti-Deficiency Acts). Among other provisions, the D.C. ADA requires agency heads and agency fiscal officers to submit a spending plan and a position roster (Schedule A) at the beginning of each fiscal year to the CFO. Managers must submit, on a quarterly basis, projections of year-end spending to the agency head and agency fiscal officer, with summarized reports being forwarded to the Districts CFO no more than 30 days after the end of each quarter. Employees are prohibited from: Making or authorizing an expenditure or obligation exceeding an amount available in an appropriation for an agency or fund; Obligating the District for the payment of money before an appropriation is made or before a certification of the availability of funds is made, unless authorized by law; Approving a disbursement without appropriate authorization; Allowing an expenditure or obligation to exceed apportioned amounts; Deferring recording a transaction incurred in the current fiscal year to a future fiscal year; Submitting a required plan or projection in an untimely manner; Knowingly reporting incorrectly on spending to date or on projected total annual spending; or Failing to adhere to a spending plan through overspending that is greater than 5 percent of the agencys budget, or $1 million. The Mayor and the CFO have established a review board, consistent with the Act and implementing regulations, to review potential violations referred to the board, determine culpability, and recommend penalties for violations. The CFO submits quarterly reports to the Mayor and the District Council on actual expenditures and obligations compared to planned levels. The CFO also is required to develop the quarterly apportionment of funds, by source of funds, for each agency based on the spending plans submitted by the agency heads and fiscal officers. Background: District officials and employees are bound by the Anti-Deficiency Acts, which bars them from obligating funds except in accordance with appropriations. Further, the D.C. ADA establishes a greater level of control than does the federal law, and it provides specific penalties for violations. Spending plans are one of the D.C. ADA's key requirements to ensure that appropriations are not exceeded.
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Appendix A-16

Economic Development Policy

Real Property Tax Exemptions
The Office of Tax and Revenue (OTR) implements real property tax exemptions in accordance with applicable law. Except for property exempted by specific legislation or immune from taxation by the District, real property is taxable unless an administrative exemption with respect to such property has been granted. As a general matter, owners of property for which an exemption is sought must apply to the Office of Tax and Revenue. The applicable requirements for exemption are generally set forth in section 47-1002 and the regulations thereunder. OTR reviews each application and determines whether the requirements for the applicable category of exemption, including those pertaining to ownership and use of the property, have been met. A property cannot qualify for exemption simply because its owner is exempt from federal income tax or other taxes. Once granted, the exemption remains in effect as long as the property continues to meet the applicable requirements and the owner files the required annual use reports. If ownership of the property changes, the categorical exemption terminates.

Analysis of Proposed Tax Exemptions and Abatements

Per the Exemptions and Abatements Information Requirement Act of 2011, new tax abatements and exemptions proposed under Title 47 of the D.C. Official Code are subject to OCFO analysis prior to consideration by the District Council. For proposed development projects, the analysis includes an advisory opinion as to whether the planned development would be financed and constructed in the absence of the proposed tax abatement. The analysis also includes the estimated cost of the proposed tax abatement. Finally, the Districts fiscal impact analysis procedures require that the District budget incorporate any reductions in revenue that result from newly authorized tax abatements, prior to such abatements taking effect.

Debt Financing Tools

The District may provide public-sector financing of economic development to qualified projects pursuant to the District laws and subject to the Districts laws on borrowing limitations (D. C. Official Code 47-334 et seq., the Cap Act). The OCFO works with the executive branch of the District government in the review, consideration, and approval of the financing of qualified projects. The primary economic development debt financing instruments used are: Tax Increment Financing bonds, in which incremental tax revenues from a project are pledged to pay debt service on tax increment financing bonds or notes to finance a portion of a qualified project; and Payment In-Lieu-of-Taxes (PILOT) Financing bonds, in which the PILOT payments from a project are pledged to pay debt service on PILOT bonds or notes to finance a portion of a qualified project. PILOT bonds are used only for projects located on parcels that were previously exempt from the payment of real property taxes. In addition, the District assists private entities, primarily nonprofit organizations and owners of rental apartment complexes, by issuing private activity bonds on their behalf. The Districts Revenue Bond Program is administered by the Office of the Deputy Mayor for Planning and Economic Development, and housing bonds are issued by the District of Columbia Housing Finance Agency. The debt service on these bonds is payable solely from the revenue of the private entity and is not the Districts obligation.

FY 2015 Proposed Budget and Financial Plan

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Appendix A-17

Appendix B: Glossary of Budget Terms

Appendix B Glossary of Budget Terms

Accrual basis of accounting - An accounting method that recognizes the financial effect of transactions, events, and interfund activities when they occur, regardless of the timing of related cash flows. Accordingly, revenues are recognized when they are earned and expenses when they are incurred, not when cash changes hands. Contrast this term to "modified accrual basis of accounting." Activity - A component part of the District's program structure that is comprised of a set of services grouped around a common purpose or
result.

Additional Gross Pay - Pay other than base compensation and premium pay. Examples include Holiday Pay, Longevity Pay, Shift
Differential, and Terminal Leave. Agency Financial Operations Program (AFO) - A program within an agency's performance plan under Performance-Based Budgeting. AFO is used to track the funding and FTE count for all Office of the Chief Financial Officer (OCFO) FTEs assigned to the agencies. Though many of these employees work on-site at agency locations, all financial positions within District agencies report to the Chief Financial Officer. Under AFO, these costs fall within one of three activities: (1) Budget Operations, (2) Accounting Operations, (3) ACFO. Six Associate Chief Financial Officers (ACFOs), each representing one of the major appropriation titles in the District's budget, manage agency financial operations. Agency fiscal officers report to their respective ACFO, who serves as the key contact between the Office of Chief Financial Officer, the Mayors Office of Budget and Finance, and the Office of the City Administrator in managing the agency finances. For budgetary purposes, funding for these positions assigned to the agencies is included in the various agency budgets. This funding is not duplicated in the budget for the OCFO.

Agency Management Program (AMP) - A program within an agency's performance plan under Performance-Based Budgeting.
AMP is used to track costs associated with common administrative expenses across the District. Under AMP, these costs fall within 15 activities: (1) Personnel, (2) Training and Employee Development, (3) Labor-Management Partnerships, (4) Contracting and Procurement, (5) Property Management, (6) Information Technology, (7) Financial Management, (8) Risk Management, (9) Legal Services, (10) Fleet Management, (11) Communications, (12) Customer Service, (13) Performance Management, (14) Language Access, and (15) Court-Ordered Supervision. Many agencies do not include all 15 of these activities.

Allocable Revenue - Revenue earned, collected, and used by the agency responsible for generating the revenue.
Allocation - The movement of budget from a central budget item, like a Reserve fund, to a specific budget location. In the case of the Highway Transportation Fund, the movement of capital budget from a master project to a capital project authorized within the master project group.

Amendment - A proposed change to a budget that is not yet finally approved, but has been formally submitted by the executive to the legislative branch.

Annualization - A budget increase to provide full-year budget authority for a budgetary item that was only partially funded in the prior-year
budget.

Appropriated Revenue - Authority to collect revenue by an agency on behalf of the District Treasury; such revenue is used to support the
operations of all agencies.

Appropriation - Authority to spend funds appropriated by Congress and financed by general District revenues.

FY 2015 Proposed Budget and Financial Plan

Glossary of Budget Terms

Appendix B-1

Appropriation Group (or Appropriation Title) - The eight broad areas to which the District categorizes services to the citizens of
Washington D.C. They include Governmental Direction and Support, Economic Development and Regulation, Public Safety and Justice, Public Education System, Human Support Services, Public Works, Financing and Other, and Enterprise and Other Funds.

Arbitrage - The differential between the rate at which funds are borrowed long term and then subsequently re-invested in short-term investment vehicles like a money market fund. ARRA - American Recovery and Reinvestment Act of 2009, which made available supplemental appropriations for job preservation and
creation, infrastructure investment, energy efficiency and science, assistance to the unemployed, and state and local fiscal stabilization. Some ARRA funds continued beyond Fiscal Year 2009.

Attrition - Voluntary employment losses, such as retirements and resignations. Bonds - Officially called debt securities, bonds provide ways for governments to raise large sums of money by borrowing. Bonds usually have a principal amount and a contract interest rate. For fixed rate bonds, the principal can be paid at maturity while the interest is generally paid semi-annually as a percent of the principal. For example, a government could issue $10,000,000 in bonds with a 5 percent interest rate. If the bonds matured in five years, then the $10,000,000 principal amount would be repaid to the bondholder on the fifth anniversary of issuance. During that period, $500,000 would be paid in interest each year or $250,000 semiannually. Governments may also issue floating rate bonds, where interest accrues at rates that are reset periodically (typically weekly or monthly). Interest payments may be due on a monthly basis, with principal due at maturity. Bond Rating - A bond rating is an independent assessment of the creditworthiness of a bond issued by a state or municipality (including
all short and long term indebtedness) rated by these agencies. The three primary rating agencies are Standard & Poor's Ratings Services (S & P), Moody's Investors Service, Inc. (Moody's), and Fitch Ratings, Inc. (Fitch). Bond ratings measure the probability of the timely repayment of principal and interest of a bond. Generally, a higher credit rating would lead to a more favorable effect on the marketability of a bond and lower cost of borrowing for the borrower. The credit rating symbols (long-term) for investment grade bonds range from the highest ratings of AAA, AA, and A to BBB-, the lowest investment grade ratings. Pluses are added to distinguish strength and minuses reflect weaknesses. Bonds rated below BBB- are referred to as speculative, high grade or junk bonds. The Bond Ratings table denotes the bond rating codes of the various rating agencies.

Bond Ratings
Rating Best Quality; extremely strong capacity to pay principal and interest High Quality; very strong capacity to pay principal and interest Upper Medium Quality; strong capacity to pay principal and interest Medium Grade; adequate capacity to pay principal and interest Somewhat Speculative Low Grade, Speculative Low Grade, Partial Recovery Possible Low Grade, Default Recovery Possible Recovery Unlikely S&P AAA AA A BBB BB B CCC CC C Moodys Aaa Aa A Baa Ba B Caa Ca C Fitch AAA AA A BBB BB B CCC CC C

Budget - A plan of financial and operational intent embodying an estimate of proposed expenditures for a given period and proposed means
of financing.

Budget Authority - Authority provided by law to enter into obligations that will result in expenditures. It may be classified by the period of availability (one-year, multiple-year, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).

Glossary of Budget Terms

FY 2015 Proposed Budget and Financial Plan

Appendix B-2

Budget Establishment - The period immediately preceding the beginning of the budget fiscal year during which final revenue budgets, intra-District budgets, and expenditure budgets are prepared and entered into the formal accounting records of the District. Budget Formulation - The budget planning and development process from the initial budget call up to and including final approval by
Congress.

Budget Modification - A change in any portion of the budget during the fiscal year. Budget Reserve - Funds that are earmarked to protect the District against shortfalls in revenue and unforeseen expenditures. Build America Bonds (BABs) - The American Recovery and Reinvestment Act of 2009 provides federal subsidies for state and local governments to borrow at lower costs. Build America Bonds are taxable bonds issued by state and local governments to give them access to the conventional corporate debt markets where a portion of the debt service on these bonds are reimbursed from a direct federal payment subsidy. The Treasury Department directs subsidy payments to participating state or local governmental issuers in an amount equaling up to 35 percent of the interest payment on the Build America Bonds. The federal subsidy payment effectively lowers the net borrowing costs and increases the amount municipalities can borrow, compared to traditional tax-exempt or tax credit bonds. CAFR - State and local governments issue an annual financial report referred to as the Comprehensive Annual Financial Report or CAFR. The
CAFR has, at a minimum, the following three parts: (1) an introductory section, (2) a financial section, and (3) a statistical section. Some of the principal users of the CAFR are credit or bond rating agencies ( Fitch Ratings, Moodys Investors Service, Standard and Poors Ratings Services), institutions which buy and sell bonds, and those charged with managing and governing the state or local government.

Capital Budget - The budget that provides for the acquisition of District-owned assets that help meet the long-term and infrastructure needs, as summarized in the Capital Improvements Program. Capital Improvements Program (CIP) - A plan for initiating the development, improvement, or replacement of District-owned assets during a six-year period. As annually revised, this plan provides the basis for future-year capital budget requests. Certificates of Participation (COP) - is secured by the pledge of the issuing municipality to annually appropriate (each year that the COPs are outstanding) an amount sufficient to pay debt service on the bonds. In a typical lease-purchase arrangement, the District as lessee purchases property under contract from a lessor, usually a private corporation, another public entity, or a special purpose nonprofit corporation. The lessor receives a portion of each lease payment as tax-exempt interest. One common way of financing this is the Certificate of Participation (COP), where the lessor assigns the lease and lease payments to a trustee. Charter School - A private non-profit entity that accepts and educates public school students under the terms of a charter granted by the
Districts chartering authority. Charter Schools receive the same public funding as D.C. Public Schools pursuant to the Districts uniform per student funding formula; additionally, a facilities allowance is provided.

Chart of Accounts - A chart of expenditure and revenue accounts used to record each type of financial transaction incurred by District
agencies.

Collateral - Security pledged to a creditor to assure that the obligor of a municipal credit will meet its payment obligations. When the
obligor has performed, the creditor must release the collateral.

Community Development Block Grant (CDBG) - A federal grant that supports housing, economic development, health and human
services, and planning and administration.

Component Unit - Legally separate organizations which meet the following criteria: (a) the primary government appoints a voting
majority of the organizations board; and (b) there is a financial benefit/burden relationship between the primary government and the organization or the primary government is able to impose its will on the organization.

Comptroller Object - This represents the lowest level of the General Ledger Account structure for operating statement statewide accounting purposes. It includes revenue, expenditure, transfer and statistical accounts. Comptroller Source Group - This is used to group Comptroller Objects for reporting purposes. Also called Object Class. Consolidated Plan - The U.S. Department of Housing and Urban Development requires a single or consolidated plan and submission for

FY 2015 Proposed Budget and Financial Plan

Glossary of Budget Terms

Appendix B-3

the following federal grant programs: Community Development Block Grant, HOME Investments Partnerships Program, Emergency Shelter Grants (ESG), and the Housing Opportunities for Persons with AIDS (HOPWA) grant.

Contractual Services - A budgetary classification of nonpersonal services that includes funds for contractual services. Controllable Property - Non-capitalized tangible property with a value that is less than $5,000 that is considered to be sensitive with a high risk of theft ; such property typically has an expected useful life of less than three years. Current Services Funding Level (CSFL) - The CSFL is a Local funds ONLY representation of the true cost of operating District agencies,
without consideration of any new policy decisions.

Debt Cap - This is a measure of the Districts long-term debt capacity, supported by District revenues. The District has a statutorily
mandated debt limit of (a) 17 percent (maximum annual debt service to total current-year local revenues) for general obligation bonds, and (b) 12 percent (annual debt service to total General Fund expenditures) for all tax-supported debt.

Debt Ratio Debt ratios are a means of measuring the affordability or burden of a municipalitys outstanding debt. Common measurements
include debt per capita, debt per general fund expenditures, and debt as a percentage of total income.

Debt Service - The payment of interest and the repayment of principal to bondholders on specified dates. Generally, principal is repaid once
a year. Interest on fixed rate bonds is paid twice a year at six-month intervals, and interest on floating rate bonds is generally paid monthly.

Dedicated Taxes - Tax revenues that are dedicated by law to a particular agency for a particular purpose. Dedicated Tax revenue is part
of General Fund revenue.

Encumbrance - An amount of funds committed for the payment of goods and services ordered but not yet received. Enterprise Funds - Budget and accounting units created for particular purposes, such as water and sewer or other self-sustaining
operations, to separate the revenue and financial control of such operations from the District's General Fund.

Entitlement - A service or grant that, under District or Federal law, must be provided to all applicants. Equipment and Equipment Rental - The name of the object class used to allocate funds for such needs. Escrow - The legal document outlining the terms and conditions under which proceeds of refunding bonds are used to pay the debt service of refunded bonds. The escrow (which should be irrevocable) stipulates which bond or bonds are to be refunded, whether the bonds will be redeemed at a call date or paid until maturity and what the refunding bond proceeds are invested in. Usually refunding bonds are invested in U.S. government securities. Expenditure - A payment for goods or services received. FMAP (Federal Medicaid Assistance Percentage) The percentage of Medicaid expenditures that is reimbursed by the Federal Government. For the District, this percentage is generally 70 percent for most Medicaid functions, but it was temporarily increased from October 1, 2008, through December 31, 2010, as part of the American Recovery and Reinvestment Act. Federal Funds
1. Federal Grants: Funding provided by the federal government via a federal agency for a specific purpose with the conditions for the administration of the funding dictated by each grantor organization. 2. Federal Payments: Funding specifically detailed in the Federal Funds portion of the District of Columbia Appropriations Act with the conditions for the administration of the funding found within the statute and federal appropriations law. 3. Federal Medicaid Payments: Funding provided to pay for a portion of the health care costs of eligible individuals, with oversight performed by District and federal authorities.

Fixed Costs - Expenses that do not change in proportion to the activity of a business and are related to the everyday functioning of
a business. In the District, fixed costs are categorized as electricity, heating fuel, janitorial services, natural gas, occupancy, telecommunication, postage, rent, security services, steam, water and sewer, and fleet fuel and services. While the expense item is fixed, the costs do have variability. Rate fluctuations and consumption levels play a large part in determining the amount of fixed costs.

Fringe Benefits - Part of overall employee compensation costs, including life and health insurance and retirement and social security
contributions.
Glossary of Budget Terms FY 2015 Proposed Budget and Financial Plan

Appendix B-4

Full-Time Equivalent (FTE) - An employment indicator that translates the total number of hours worked in a year by all employees, including part-time workers, to an equivalent number of work years. For example, one FTE equals 2,080 hours and 0.75 FTE equals 1,560 hours. Fund - A budgeting and accounting device used to establish accounts for separating revenues and their related obligations and expenditures for one purpose from those revenues, obligations, and expenditures for other purposes. Fund Accounting - Method of organizing and maintaining accounting activities on a fund basis. A fund is defined as a separate, distinct
accounting entity that has its own assets, liabilities, equity, revenues, and expenditures/expenses. Funds are established for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations.

Fund Balance - The difference between fund assets and deferred outflows of resources and fund liabilities and deferred inflows of resources. The fund balance is cumulative over the life of the fund. Generally Accepted Accounting Principles (GAAP) - Uniform minimum standard for accounting and financial reporting. GAAP includes the conventions, rules, and procedures that serve as the norm for the fair presentation of financial statements. The standard setting body which establishes GAAP for governmental entities is the Governmental Accounting Standards Board (GASB).
GASB Established in June 1984, the Governmental Accounting Standards Board (GASB) is the ultimate authoritative accounting and financial reporting standard-setting body for state and local governments. Although GASB standards do not have the force of law, governments are required to follow GASB standards in order to obtain clean opinions from their auditors, and failure to comply with GASB standards can adversely affect a state or local governments bond ratings and thus, its attempts to issue bonds.

GFOA - The Government Finance Officers Association of the United States and Canada is the premier association of public- finance
professionals. Since its inception in 1906, originally as the Municipal Finance Officers Association, the organization has played a major role in the development and promotion of GAAP for state and local government. The GFOA has sponsored the Certificate of Achievement for Excellence in Financial Reporting Program since 1946. Under this program, governments which achieve the highest standards in financial reporting are awarded a prestigious Certificate of Achievement. The GFOA also sponsors the Distinguished Budget Presentation Award Program, which recognizes governments whose budgets are deemed exemplary as policy documents, financial guides, operational guides, and communication devices. The GFOA also publishes Governmental Accounting, Auditing, and Financial Reporting (GAAFR), also known as the Blue Book.

GPRA - Government Performance and Results Act. Legislation that requires the establishment of a direct relationship between the use of
federal funds and the delivery of services by federal agencies. Many federal grants require GPRA performance measures as part of the reporting process.

General Fund - The principal operating fund of the District, which is used to account for all financial resources except those required to be accounted for in another fund. General Fund revenues consist of Local, Dedicated Tax, and Special Purpose Revenues. General Obligation Bonds - Bonds are issued directly by state or local governments or their agencies to meet essential government
functions such as schools and highway construction. These bonds are backed by the issuers pledge and its full faith, credit and taxing power to meet interest and principal payments.

Gift Funds - Financial donations to the District government, which may only be accepted on behalf of the District by the Mayor, that may be earmarked for a specific purpose. Grant - Contributions of assets (usually cash) by a government unit or private entity for specified purposes. The District government receives
grants from the federal government (and occasionally from private entities) for a variety of purposes. District agencies also make grants to non-profit or other non-District government organizations. When the source of the Districts grant to a non-District government organization is itself a grant, the Districts grant is called a subgrant.

Grant Anticipation Revenue (GARVEE) Bonds - Bonds used by state or state infrastructure agencies under the guidelines of the
National Highway System Designation Act to finance major highway projects receiving Federal funding. States must repay the bonds using federal funds expected to be received in the future, however, the federal government does not guarantee that the funds will be made available to repay the bonds.

FY 2015 Proposed Budget and Financial Plan

Glossary of Budget Terms

Appendix B-5

Gross Budget - A total budget amount that includes resources from all funding sources. Imprest Fund - A fund of a designated amount out of which payments for expenses of small amounts are made (sometimes referred to as
petty cash).

Income Tax Secured Revenue Bond - Revenue bonds secured by and paid solely from the individual income tax and the business
franchise tax received by the District.

Indirect Costs - Administrative overhead costs incurred by the District in managing grant programs. Industrial Revenue Bond - A bond issued by the District on behalf of a non-profit or other eligible entity to finance or refinance projects
including housing, health facilities, transit, higher education, and or other industrial or commercial development.

Inflation - An increase in general price of goods or services resulting in a decline in the purchasing power of currently available money. Infrastructure - Long-lived assets that are stationery in nature and normally can be preserved for a significantly greater number of years
than most capital assets. Examples of infrastructure include such as highways, bridges, drainage systems, and water and sewer systems.

Interest Accrual - The interest that has accumulated on a bond since the last interest payment up to, but not including, the settlement
date. Intra-District - An accounting mechanism to track payments for services provided by one District agency to another District agency, similar to an internal service fund.

Key Result Measures - A set of result performance measures that are contained within each program. They are comprised of one result measure from each of the activities within that program. Local Education Agency (LEA) - An education agency at the local level which exists primarily to operate schools or to contract for
educational services. This term is used synonymously with the terms "school district, " school system," and "local basic administrative unit."

Local Revenue - Includes tax and non-tax revenue that is not earmarked for a particular purpose and is allocated to fund District programs
during the annual budget process. Local revenue is part of General Fund revenue.

Mandate - Any responsibility, action or procedure that is imposed by one government on another through constitutional, legislative,
administrative, executive, or judicial action as a direct order, or that is required as a condition of aid.

MARC - Maximum Allowable Request Ceiling. The maximum Local fund budget that the agencies are allowed to request at the beginning of the budget formulation process. Match - A locally provided cash or in-kind services contribution required to supplement or equal a grant or gift as a condition for receiving
the funds.

Mission - The mission is a clear, concise statement of the purpose of the agency. The mission focuses on the broad, yet distinct, results the agency will achieve for its customers. Modified Accrual Basis of Accounting - A basis of accounting that recognizes revenues in the period they become measurable and
available, and expenditures in the period in which the associated liability is incurred.

Municipal Bond - A bond issued by a state or a political subdivision. Also a bond issued by a state agency or authority. In general, interest earned on municipal bonds is exempt from federal income taxes and state and local taxes in the state if the investor lives in the issuing state. Nonpersonal Services (NPS) - A budget category that includes budget objects for reporting other than personnel-related expenditures. Nonpersonal services includes supplies, utilities, communications, rent, other services and charges, subsidies and transfers, equipment and equipment rental, and debt service. Nonrecurring Expenditures - One-time expenditures for special items, such as a new fire truck or a computer system, that do not need
to be budgeted for again in the year following their purchase.

Glossary of Budget Terms

FY 2015 Proposed Budget and Financial Plan

Appendix B-6

Notice of Funding Availability (NOFA) - A public notice that an agency will issue a Request for Applications (RFA), informing
interested parties when and where an RFA may be obtained.

Object Category - The category of object classes for which the District budgets in the operating budget. There are two object categories: Personal Services (salaries, fringe benefits, additional pay, and overtime) and Nonpersonal Services (all object classes that are not personal services). Object Class - A budgetary classification that breaks down the object categories of personal services and nonpersonal services into more specific types of expenditure, such as fringe benefits (Object Class 14) or supplies (Object Class 20). Also called Comptroller Source Group. Objectives - Measurable activities of a program that are sought to achieve the overall mission. Obligations - The amount of expenditures already made as well as the cost of commitments requiring future payments. Operating Budget - The budget that encompasses the day-to-day District activities. The operating budget includes employee salaries,
supplies, and other non-personnel items related to current activities. The operating budget also includes debt service and overhead costs related to daily operations.

Other Services and Charges - A budgetary classification of nonpersonal services that includes funds for printing, postage, tuition, travel, conference, and membership dues. Overtime Pay - Pay for full-time employees whose work hours exceed their regular tour of duty, generally, for hours of work authorized in excess of 40 hours in a pay status in a workweek in accordance with provisions of section 7 of the Fair Labor Standards Act of 1938 (FLSA), as amended (29 USC 207) . Personal Services (PS) - A budget category that includes budget objects for reporting personnel-related expenditures. Personal Services
includes regular pay, other pay, additional gross pay, overtime, and fringe benefits.

Performance-Based Budgeting (PBB) - Refers to a budget system in which budget decisions are based on or informed by performance information that describes the cost or efficiency of producing an activity and the results achieved for customers. Performance Measures - Measures that describe the information managers and other decision-makers need in order to make good
business decisions. There are four types of measures: (1) results, (2) outputs, (3) demand, and (4) efficiency.

Performance Plan - An agency-level plan that contains the agencys mission, summary of services, objectives, initiatives, and performance measures for a set period of time. Private Revenue - Funding from private grants to fund the intended purpose of the grant. Program - A component part of the District's program structure. Comprised of a set of activities that have a common purpose or result,
organized as a sub-unit of an agency for accounting, budgeting, planning, and performance measurement purposes.

Program Structure - The delineation of programs, activities, and services that constitute the work of an agency. Proprietary Fund - Fund category that often emulates the private sector and focuses on the measurement of net income. Expenditures are
typically funded by user charges and fees. Governments may have two types of proprietary funds: enterprise funds and/or internal service funds.

Qualified Zone Academy Bond - A federal bond program established to help schools raise funds to: renovate and repair buildings, Invest
in equipment and up-to-date technology, develop challenging curricula, and train quality teachers. QZABs reduce the burden of interest payments by giving financial institutions holding the bonds (or other debt mechanism) a tax credit in lieu of interest for construction in eligible low-income schools. Through a tax credit to the lending institution, the federal government covers all of the interest on these bonds, resulting in savings up to 50 percent of the cost of these renovation and improvement projects.

Real (Constant) Dollars - Refers to an adjusted value of currency used to compare dollar values from one period to another. Due to inflation, the purchasing power of the dollar changes over time, so in order to compare dollar values from one year to another, they need to be converted from nominal (current) dollar values to constant dollar values.

Reallocation - The modification of budget from one phase of a capital project to another. The total budget for the project remains the same.
FY 2015 Proposed Budget and Financial Plan Glossary of Budget Terms

Appendix B-7

Redirections - The permanent shift of funds or positions within an agency. Regular Pay - Continuing - Salary and wages for all continuing full-time employees. Regular Pay - Other - Salary and wages for part-time, part-year, or temporary employees. Reorganization - A change in the budget and reporting structures within an agency. Reprogramming - Any budget modification for purposes other than those originally planned, which results in an offsetting reallocation of
budget authority from one budget category to another, or from one capital project to another.

Request for Applications (RFA) - The document that describes the requirements for subgrant applications. Request for Proposals (RFP) - A solicitation document requesting from prospective contractors to submit a business proposal with a
detailed description of the manner in which they plan to achieve the goals specified by the RFP, were they awarded a contract to do so. The plan usually includes the proposers corporate and financial information, estimate of total cost, and required completion schedule.

Rescission - A legislative cancellation of budget authority previously approved by the Council and the Congress. Revenue Bonds - A revenue bond is a special type of municipal bond distinguished by its guarantee of repayment solely from revenues
generated by a specified revenue-generating entity or source associated with the purpose of the bonds, rather than from a tax.

Revenue - The annual income or receipts of the District from taxes, charges, grants, and investments. Revenue Category - General types of revenue, such as taxes. Revenue Class - Specific revenues, such as real property taxes. Review Panel - A team of qualified individuals responsible for reviewing, scoring, and recommending applicants for subgrant awards. Revolving Fund - A fund that is replenished as amounts are used, either by additional appropriations or by income/revenue from the
programs the fund finances. Therefore, the fund retains a balance at all times.

Service-Level Budgeting - The development of budgets at program level four in SOAR. This is one level below the current level of
budgeting for most agencies, which is at the activity level.

Special Purpose Revenue - Funds used to account for proceeds derived from specific revenue sources (other than expendable trusts,
special assessments, or major capital projects) that are legally restricted to expenditures for specified purposes. Formerly called O-type or other revenue, Special Purpose Revenue is part of General Fund revenue.

Stimulus - Federal funding provided via the American Recovery and Reinvestment Act to stimulate the economy. Strategic Business Plan - A strategic business plan establishes and articulates the purpose, strategic goals, operational organization,
and performance expectations for an agency.

Strategic Goal - In strategic business planning, refers to goal statements that describe in measurable terms the significant results that an
agency must accomplish over the next 2 to 5 years to respond to the critical trends, issues, and challenges.

Structural Balance - The degree to which revenues match expenditures over time. Subgrant - The commitment of funds from a grant by a District government agency to a governmental or private organization to support specific services and operations. See D.C. Municipal Regulations, Title I, Chapter 50. Subsidies and Transfers - The name of the object class used to allocate funds for a variety of public welfare and support costs and to transfer funds to other organizations, such as the Washington Metropolitan Area Transit Authority, providing services to District residents. Supplemental Budget - An increase in the Districts budget during the course of the fiscal year, after the budget has first been approved. After approval by Council and signature by the Mayor, a Supplemental Budget must also go to Congress for review. Within certain limits, the District may implement a Supplemental Budget after a 30-day review by Congress, if Congress does not disapprove it. Supplies and Materials - The names of the budgetary object class used to allocate funds for consumable materials.

Glossary of Budget Terms

FY 2015 Proposed Budget and Financial Plan

Appendix B-8

System of Accounting and Reporting (SOAR) The financial management system currently used by the District as its official
accounting system of record. Tax Abatement - A decrease or rebate of a tax or burden improperly made. At times a tax abatement may reflect only an acknowledgment of a changed situation.

Tax Increment Financing - A method to pay for the costs of qualifying improvements necessary to create new development or redevelopment. The financing of the qualifying improvements is paid from increased property and/or sales taxes generated from the new development or redevelopment that would not occur but for such assistance. Tobacco Securitization - Securitization is a financing method whereby a party sells bonds to investors backed by a future stream of
payments. With tobacco securitization, the future stream of payments is the periodic payments tobacco companies will make as part of a settlement reached by the companies and various states in 1998. The District received funds up front from the proceeds of the bond sale. The investors receive principal and interest payments on their bonds from the tobacco companies payments. Securitization shifts the risk that the tobacco companies will stop making settlement payments from the government to private investors or insurers.

Trust and Agency Funds Fiduciary funds which are used to account for assets held by the District in a trustee capacity or as an agent
for individuals, private organizations, and other governments.

Transfers - Reallocation of resources (funds or positions) among agencies or funds. Unfunded Liabilities - Potential or actual debts for which no current funding is available. Uniform Per Student Funding Formula (UPSFF) - Funding formula used by the District that determines the annual appropriation of Local funds for the operation of D.C. Public Schools and D.C. Public Charter Schools based on the number of students, the grade level, and the special programs in which they are enrolled. WAE - The abbreviation for an when-actuallyemployed appointment. This is a temporary appointment under which the employee serves
on an intermittent basis.

Weighted Student Formula (WSF) Funding formula used by the D.C. Public School system to annually fund each school. The formula
is based on enrollment, grade level, special education needs, free and reduced price lunch eligibility, and English as a Second Language characteristics.

Within-Grade (Step) Increase A salary increase awarded to an employee based on longevity of service and acceptable performance.

FY 2015 Proposed Budget and Financial Plan

Glossary of Budget Terms

Appendix B-9

Appendix C: Basis of Budgeting and Accounting

Appendix C

Basis of Budgeting and Accounting

The Government of the District of Columbia provides the following information regarding key tenets of its Basis of Budgeting and Accounting:

Background
Four basic differences between the basis of accounting and the basis of budgeting for state and local governments are (1) Basis Differences - these differences arise when the basis of accounting used to develop and approve the budget differs from the basis of accounting required by Generally Accepted Accounting Principles (GAAP) for financial reporting. Two such differences are the use of the cash basis for budget purposes and the treatment of encumbrances as expenditures to develop the budget; (2) Perspective Differences - these differences exist when the structure of financial information for budgetary purposes differs from the fund structure that is used to prepare the basic financial statements. For example, some governments may budget by program and not by fund type; (3) Entity Differences - these differences arise when the appropriated budget either includes or excludes organizations and programs. For example, the general fund of a blended component unit reported as a major special revenue fund may not be included in the budget of the primary government and may not have a budget of its own; and (4) Timing Differences these differences include a significant variance between budgetary practices and GAAP regarding the authorized carry-forward of appropriated funds. Also, in GAAP , accounting revenues are recognized in governmental funds as soon as they are both measurable and available, whereas revenue recognition under the budgetary basis of accounting may be deferred until amounts are actually received in cash. When any of these differences exist, GAAP require governments to present a reconciliation of budgetary comparison information to GAAP information in the notes to the Financial Statements/Required Supplementary Information, on the face of the budgetary statement, or as an attached schedule to the budgetary statement.

Accounting System
The District's accounting system is organized and operated on a fund basis. A fund is a group of functions combined into a separate accounting entity having its own assets, deferred outflows of resources, liabilities, deferred inflows of resources, equity, revenue and expenditures/expenses. The District follows GAAP when determining the types of funds to be established and is guided by the minimum number of funds principle and sound financial management practices when determining the number of funds to be set up within each fund type. Specialized accounting and reporting principles and practices apply to governmental funds. Proprietary and trust funds are accounted for in the same manner as business enterprises.

FY 2015 Proposed Budget and Financial Plan

Basis of Budgeting and Accounting

Appendix C-1

Internal Control
The Districts management team is responsible for establishing and maintaining adequate internal controls designed to ensure that the assets of the District are protected from loss, theft or misuse and to ensure that adequate accounting data are compiled to allow for the preparation of financial statements in conformity with GAAP . The internal control structure is designed to provide reasonable, but not absolute, assurance that these objectives are met within three broad, overriding categories: (a) efficiency and effectiveness of operations; (b) reliability of financial reporting; and (c) compliance with applicable laws and regulations. The concept of reasonable assurance recognizes that: (1) The cost of a control should not exceed the benefits likely to be derived; and (2) The valuation of costs and benefits requires estimates and judgments by management.

Basis of Budgeting
The basis of budgeting refers to the conversions for recognition of costs and revenue in budget development and in establishing and reporting appropriations, which provide the legal authority to spend or collect revenues. The District uses a modified accrual basis for budgeting governmental funds. Proprietary funds are budgeted using accrual concepts. All operating and capital expenditures and revenue are identified in the budgeting process because of the need for appropriation authority. The budget is fully reconciled to the accounting system at the beginning of the fiscal year and in preparing the Comprehensive Annual Financial Report (CAFR) at the end of the fiscal year. A number of GAAP adjustments are made to reflect balance sheet requirements and their effect on the budget.

Budgetary Control
The District maintains budgetary controls designed to monitor compliance with expenditure limitations contained in the annual appropriated budget approved by the United States Congress. The level of budgetary control (that is, the level at which expenditures cannot legally exceed the appropriated amount) is established by function within the General Fund. The District also uses an encumbrance recording system as one technique for maintaining budgetary control. In addition, the District adopts a project-length financial plan for its capital projects. Generally, encumbered amounts lapse at year-end in the General Fund but not in the Capital Projects Fund, Special Revenue funds, or the fund for Federal Payments, depending on the appropriation language for each Federal Payment.

Basis of Accounting
The Districts financial statements are prepared in accordance with GAAP . As such, the measurement focus and basis of accounting applied in the preparation of the Districts financial statements are as follows: The Districts government-wide financial statements focus on all of the Districts economic resources and use the full accrual basis of accounting; and The Districts fund financial statements focus primarily on the sources, uses, and balances of current financial resources and use the modified accrual basis of accounting.

Basis of Budgeting and Accounting

FY 2015 Proposed Budget and Financial Plan

Appendix C-2

Appendix D Fund Structure and Relationship to Budget Structure

Appendix D

Fund Structure and Relationship to Budget Structure

The Districts budget is presented by agency, but each part of the budget is also part of a particular fund for accounting purposes. Most of the agencies in the operating budget are reported in two funds, and most of the agencies in the capital budget are reported in one fund, but there are some exceptions. This section describes the Districts fund structure as presented in the District's Comprehensive Annual Financial Report (CAFR). It then relates the Districts budget presentation to its fund structure.

Fund Structure
A number of funds and reporting entities, both governmental and non-governmental, are included in the District's CAFR and are discussed below. The primary fund categories are: n Governmental Funds; n Proprietary Funds; n Fiduciary Funds; and n Component Units.

Fund Structure
All Funds

Governmental Funds

Proprietary Funds

Fiduciary Funds

Component Units

General Fund Federal and Private Resources Fund Housing Production Fund General Capital Improvements Fund Non-Major Governmental Funds

Lottery and Games Unemployment Compensation

Pension Trust Funds OPEB Trust Fund Private Purpose Trust Fund Agency Funds

FY 2015 Proposed Budget and Financial Plan

Fund Structure and Relationship to Budget Structure

Appendix D-1

Governmental Funds
Governmental Funds include four major and six non-major funds. The major governmental funds are: n General Fund; n Federal and Private Resources Fund; n Housing Production Trust Fund; and n General Capital Improvements Fund. The non-major governmental funds are: n Tobacco Settlement Financing Program; n Tax Increment Financing Program; n Payment-in-Lieu-of-Taxes Special Revenue Fund; n Baseball Special Revenue Fund; n Debt Service Fund; and n Highway Trust Fund.

General Fund
The General Fund records three sources of revenue: Local funds, Dedicated Taxes, and Special Purpose Revenue. These are known as appropriated funds. n Local funds are the District's primary source of revenue. Nearly all of the District's tax receipts - the most significant of which are income taxes, sales taxes, and property taxes - are recorded as Local funds. In addition, certain non-tax revenues (those fines, fees, and miscellaneous revenues not dedicated for a particular agency's use) are part of Local funds. Finally, an annual transfer from the Lottery goes into Local funds. n Dedicated Taxes are those taxes that, by law, are dedicated to a particular purpose. Examples include a specified portion of sales taxes that are dedicated to the Washington Convention and Sports Authority and the full amount of the motor fuel tax, which is dedicated to the Highway Trust Fund. As detailed below, some dedicated taxes are not part of the General Fund. n Special Purpose Revenues are non-tax revenues collected by District agencies that, by law, are dedicated to support the functions those agencies perform. Examples include certain fees and permit charges that the public pays for and whose proceeds are used by the agency to carry out operations in that same area. Some agencies retain unused revenues collected in a given fiscal year in the dedicated portion of the Fund Balance. They are allowed to spend those revenues, if they receive appropriation authority to do so, in a succeeding year. Descriptions of General Fund revenues, as well as historical data and estimates for FY 2015 and the next three years, can be found in chapter 2 of this Executive Summary volume.

Federal and Private Resources Fund

The Federal and Private Resources Fund records five sources of revenue, each of which is an appropriated fund. n Federal Grants are grants the District receives from federal agencies, including block grants, formula grants, certain entitlements, and competitive grants. n Federal Payments are direct appropriations from the Congress to the District, usually to a particular District agency for a particular purpose. n Federal Medicaid Payments are the federal share of the District's Medicaid costs. Generally, the federal government pays 70 percent of the cost of Medicaid while the District pays 30 percent, although the proportions differ in certain circumstances. n Private Grants are grants the District receives from non-federal sources. n Private Donations are donations to District agencies from private individuals or organizations.

Fund Structure and Relationship to Budget Structure

FY 2015 Proposed Budget and Financial Plan

Appendix D-2

Housing Production Trust Fund

The Housing Production Trust Fund (HPTF) provides financial assistance to a variety of affordable housing programs and opportunities across the District of Columbia, including initiatives to build affordable rental housing, preserve expiring federal-assisted housing, and help provide affordable homeownership opportunities for low-income families.

General Capital Improvement Fund

The General Capital Improvements Fund accounts for all District capital project activity not in the Highway Trust Fund. It records revenues from multiple sources, primarily bond proceeds of different types, Pay-as-you-go (Paygo) transfers from the General Fund, and federal grants for capital projects, most of which are highway construction grants.

Non-Major Governmental Funds

Special Revenue Funds account for specific revenue that is legally restricted to expenditures for particular purposes. n The Tobacco Settlement Financing Program accounts for activities relating to the tobacco litigation settlement. n The Tax Increment Financing (TIF) Program accounts for activities relating to tax increment financing development initiatives. These initiatives involve borrowing to finance a project and using the incremental tax revenues generated by the project to repay the borrowed funds. n The Payment-in-Lieu-of-Taxes (PILOT) Special Revenue Fund accounts for activities relating to development initiatives that are similar to TIF projects, except that repayment is made from PILOT revenues instead of tax revenues. n The Baseball Special Revenue Fund accounts for the revenues that are legally restricted to expenditures for baseball project purposes, including taxes dedicated to this fund and rent paid by the Nationals to the District. n The Debt Service Fund accounts for the payment of ballpark revenue bonds. It receives a transfer from the Baseball Project Special Revenue in the amount required to make debt service payments each year. n The Highway Trust Fund accounts for the District's local match to federal highway construction grants. The District typically finances about 20 percent of federal highway projects while federal grants finance about 80 percent, but this proportion can differ for every project.

Proprietary Funds
Proprietary Funds are District units that charge customers for the services provided, whether to outside customers or to other units of the District. The District has two Proprietary Funds: n D.C. Lottery and Charitable Games Board, which not only operates and is financed like a private business where net income is key to sound management, but also can finance the costs of its goods and services provided to the public on a continuing basis primarily through user charges. The Lottery accounts for revenue from lotteries and daily numbers games all operated by the District and from licenses to conduct charitable games, and it transfers its profits to help finance the General Fund. n Unemployment Compensation Fund, which accounts for funds used to pay benefits to unemployed former employees of the District, federal government, and private employers within the District. The fund is administered by the Department of Employment Services.

Fiduciary Funds
Fiduciary Funds account for assets held by the District in a trustee or agency capacity. These assets cannot be used to support the District's programs. The District's Fiduciary Funds are: n The Pension Trust Funds, which account for resources accumulated and used for retirement annuity payments for police officers, firefighters, public school teachers and their survivors. Resources are contributed by employees and by the District and federal governments at amounts determined by an annual actuarial study. The funds are administered by a 13-member Retirement Board. The administrative costs of the board are accounted for in the funds.
FY 2015 Proposed Budget and Financial Plan Fund Structure and Relationship to Budget Structure

Appendix D-3

n n n

The Other Post-Employment Benefits (OPEB) Trust Fund, which accounts for resources accumulated and used for postemployment health care and life insurance premiums for former District employees. The Private Purpose Trust Fund, which accounts for the District's sponsored college tuition savings plan. The agency funds, which account for refundable deposits required of various licenses, include monies held in escrow as an agent for individuals, private organizations or other governments.

Component Units
Component units are legally separate organizations for which the District is financially accountable because their governing bodies are appointed by the Mayor, with the consent of the Council, or other District officials. The District has five component units:
n n

n n

Health Benefit Exchange, which implements a health care exchange program in the District of Columbia in accordance with the Patient Protection and Affordable Care Act. Washington Convention and Sports Authority, which maintains and operates the Washington Convention Center for local public shows, civic events, and other activities; maintains and operates the National Guard Armory for nonmilitary events and the Robert F. Kennedy Memorial Stadium; and promotes the District as a sporting event site. Not-for-Profit Hospital Corporation, commonly known as United Medical Center and United Medical Nursing Center, which provides inpatient, outpatient, psychiatric, and emergency care, and manages a skilled nursing facility. Housing Finance Agency, receives funds from public and private sources to alleviate the shortage of housing through greater supply and less expensive mortgage and construction loans. University of the District of Columbia (UDC), which accounts for resources received and used by the University of the District of Columbia. The unit contains four separate fund groups: Current Funds, Loan Fund, Endowment Fund, and Plant Funds. A budget is prepared for only the Current Funds.

The District established the District of Columbia Tobacco Settlement Financing Corporation (the "Tobacco Corporation") as a special purpose, independent instrumentality of the District government. The Tobacco Corporation is a blended component unit because it provides services exclusively to the District. The D.C. Water and Sewer Authority (WASA) provides water and sewer services to the District, and specific counties in Maryland and northern Virginia. In prior years, the District was responsible for debt service on certain bonds issued on behalf of WASA, but since those bonds matured in FY 2012, WASA no longer meets the criteria for inclusion as a component unit.

Budget Structure and Relationship to Fund Structure

In FY 2015, the District is publishing seven budget volumes: this Executive Summary volume, five volumes covering the operating budget, and one volume covering the capital budget. The operating budget includes agencies whose revenues and expenditures are recorded in the General Fund and the Federal and Private Resources Fund. In addition, the operating budget includes certain agencies that operate outside these two funds. The capital budget includes agencies in the General Capital Improvements Fund and the Highway Trust Fund.

Operating Budget
The Districts operating budget (volumes 2 through 6) includes all spending in the General Fund and the Federal and Private Resources Fund. All agencies described in volumes 2, 3, and 4 of the budget documents, except for those in the appropriation title Enterprise and Other Funds (part H of volume 4), are budgeted in, and make expenditures in, one of these two funds. The "Enterprise and Other Funds section of the budget includes agencies that operate through both governmental and non-governmental funds. These agencies relate to fund categories as follows:

Fund Structure and Relationship to Budget Structure

FY 2015 Proposed Budget and Financial Plan

Appendix D-4

Fund Category Governmental Funds - Major Governmental Funds - Non-Major

Proprietary Funds Fiduciary Funds Component Units

Other

Agency Housing Production Trust Fund Tax Increment Financing (TIF) Program Repayment of PILOT Financing Ballpark Revenue Fund D.C. Lottery and Charitable Games Control Board Unemployment Insurance Trust Fund D.C. Public Library Agency Trust Fund Health Benefit Exchange Authority Washington Convention and Sports Authority Not-For-Profit Hospital Corporation Housing Finance Agency University of the District of Columbia Water and Sewer Authority Washington Aqueduct District of Columbia Retirement Board

Note that the "Ballpark Revenue Fund" is the name of the agency that includes budget for expenditures made through both the Baseball Special Revenue Fund and the Debt Service Fund, both of which are non-major governmental funds. As such, this agency includes budget authority for the debt service portion of its expenditures twice: once to provide budget authority to transfer revenue from the Baseball Special Revenue Fund to the Debt Service Fund, and a second time to make the debt service expenditures from the Debt Service Fund.

Capital Budget
The capital budget volume (volume 6) includes all revenues and expenditures related to the General Capital Improvements Fund. All agency capital budget chapters show spending in this fund, except for a portion of the budget of the District Department of Transportation (DDOT). Some of DDOT's projects are finance by bond revenues or Paygo capital and are budgeted in the General Capital Improvements Fund. But its Highway Trust Fund projects are financed by a mix of federal grants and local match. As noted above, the federal grant portion of these projects is recorded in the General Capital Improvements Fund, while the local match is recorded in the Highway Trust Fund, a non-major governmental fund.

Transfers Between Funds

The Districts budget includes a number of transfers between funds. Dedicated taxes are sometimes dedicated to an agency within the General Fund, in which case they are simply a source of revenue and budget authority for the agency. But certain dedicated taxes are allocated to agencies outside the General Fund. Some of these are transfers through the General Fund, while others are not: n Dedicated tax revenues flow through the General Fund to two agencies: the Washington Convention and Sports Authority and the Highway Trust Fund. The revenues are in the Dedicated Tax appropriated fund, in the General Fund, and the operating budget includes a General Fund transfer agency that records an expenditure of these funds as the transfer is made. The budget for the Washington Convention and Sports Authority is included in part H of volume 4, and the budget for the Highway Trust Fund is in volume 6. n Four allocations of dedicated taxes are not transferred through the General Fund the tax revenues go directly to the agencies and are never considered part of General Fund revenue. These are the allocations to the Tax Increment Financing Fund, the Payment-in-Lieu-of-Taxes Fund, the Ballpark Fund, and the Housing Production Trust Fund. The budgets for these four agencies are included in part H of volume 4. In some cases, more dedicated tax revenue is allocated to these agencies than is needed. Specifically, revenues for the Ballpark Fund and for some projects in the Tax Increment Financing Fund and the Payment-in-Lieu-of-Taxes Fund
FY 2015 Proposed Budget and Financial Plan Fund Structure and Relationship to Budget Structure

Appendix D-5

have accumulated faster than needed for the purposes of these funds, which is to pay debt service on past borrowings. Depending on legislation and bond documents in each instance, the excess amounts may be available for transfer to the General Fund, and in recent years these transfers have added to General Fund resources. Other transfers are budgeted each year. Each year, the District budgets a transfer of Local Funds to the University of the District of Columbia. In addition, the Lottery (a Proprietary Fund) transfers revenues to the General Fund each year; these revenues become part of Local Funds. Pay-as-you-go (Paygo) capital refers to the use of current-year operating budget revenue for a capital project, to supplement the long-term financing that is typically used for capital projects. Similar to the Dedicated Tax transfers above, the operating budget includes a General Fund Paygo (transfer) agency that records an expenditure of these funds as the transfer is made from the General Fund to the General Capital Improvements Fund. Occasionally, funds previously transferred through Paygo to the General Capital Improvements Fund but not spent will be transferred back to the General Fund. Indirect Cost Recovery refers to the Districts ability to use a portion of federal grant revenues to fund central services that provide indirect support for grant-receiving agencies. Terms are set out in each grant agreement. These revenues are accumulated and transferred each year from the Federal and Private Resources Fund, where grant revenue is first recorded, to the General Fund, where the transfer helps support spending by General Fund agencies. Bond Issuance Costs are the costs related to issuing General Obligation Bonds, Income Tax-Secured Revenue Bonds, and other credits. These costs include (but are not limited to) expenses related to underwriting, credit enhancement, financial advisory, documentation, and credit ratings on the bonds. A portion of the bond proceeds is used to pay these costs. Once bond proceeds are received for the General Obligation Bonds, or the Income Tax Secured Revenue Bonds, almost all of the proceeds are recorded in the General Capital Improvements Fund. The portion used to pay for issuance costs, however, is recorded directly in the General Fund. The issuance costs for other financing credits are recorded to the applicable budget and fund at the time the bonds are issued.

New Appropriated Funds

In past years, agencies in Enterprise and Other Funds (part H of the operating budget) were budgeted for the most part as receiving Special Purpose Revenue, and several agencies were also budgeted as receiving Local funds or Dedicated Taxes. These are the same appropriated funds that are part of the General Fund, even though these agencies do not operate in the General Fund. For FY 2015, two new appropriated funds, Enterprise and Other Funds and Enterprise and Other Funds Dedicated, were created to replace the use of Special Purpose Revenue, Local, and Dedicated Taxes by these agencies. The result is that these three appropriated funds now refer exclusively to General Fund revenue, while the two new appropriated funds together display all budget for the Enterprise and Other Funds.

Intra-District Budgets
Note that each agencys operating budget total may also include an intra-District budget. Intra-District budgets represent agreements between two agencies whereby one agency purchases services from the other. The buying agency makes an expenditure against its own budget authority (Local, Dedicated Tax, Special Purpose Revenue, Federal, or Private) by transferring resources to the selling agency. The selling agency receives this expenditure as intra-District revenue, establishes intra-District budget authority, and spends against that authority to provide the service. An agency's total "gross funds" budget includes its intra-District budget authority. Because such arrangements appear as expenditures twice, once in each agency, the intra-District totals are excluded from the District-wide calculations of the total "gross funds" budget. They also are excluded from the CAFR totals reported at the end of the year.
Fund Structure and Relationship to Budget Structure FY 2015 Proposed Budget and Financial Plan

Appendix D-6

Appendix E Grant Match and Maintenance of Effort

Required for federal grants awarded to agencies of the District of Columbia Government.

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-2

Appendix E

Grant Match and Maintenance of Effort

Federal grants are one of the Districts primary funding sources. In fiscal year 2013, 44 District agencies spent more than $900 million in federal grants, excluding Medicaid, covering a variety of program areas.
Many federal grants are awarded subject to the commitment of resources by the recipient. There are two basic types of required commitments: Grant Match and Maintenance of Effort.

Grant Match
Some federal grants may require a grant match, which is a contribution in addition to the grant funds to expand the services of a grant and to increase the impact of the original fund allocation. Depending on the conditions set forth in the formal grant award document, the match may be direct or in-kind. Grants that mandate a direct match require the recipient to expend a certain amount. For example, a direct match may require that the grantee expend from its own resources 25 percent of the total grant award. Alternatively, an in-kind match requires the recipient to commit staff resources, land, or facility space that support the program funded by the grant, but does not require expenditures. For example, the grantee might allocate staff and a meeting room in its office space for a project developed with a grant award. In general, grant matches are calculated as a percentage of the total grant award, and resources to meet match requirements can be obtained from Local or Private funds, subject to any restrictions within the specific grant award.

Maintenance of Effort
Some federal grants contain maintenance of effort requirements. This mandates the grantee to continue to allocate a specified level of its resources, demonstrating maintenance of effort in the support of activities that are similar to or indirectly support the original grants scope of services. Generally, this funding may be equal to, or exceed, the original grant funding level. Maintenance of effort requirements ensure that the grant funds augment, and do not replace, existing recipient funding and levels of service. In general, maintenance of effort requirements must be funded with recipient funds (usually Local) and not Federal Grant funds. The grant award documents for a grant specify the conditions for the required maintenance of effort.

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-1

Reporting of Grant Match and Maintenance of Effort

To ensure that the District captures necessary grant award information and can monitor and adhere to applicable grant match and/or maintenance of effort requirements, the Office of Budget and Planning (OBP) within the Office of the Chief Financial Officer requires each District agency receiving grant awards to report its compliance with grant match and maintenance of effort requirements by grant. The following tables display the grant match and maintenance of effort information for Fiscal Year 2015, as reported by District agencies to OBP . The agencies are grouped by appropriation title.

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-2

A. Governmental Direction and Support

Within this appropriation title, five agencies have budgeted $27,830,258 in Federal Grant funds. The five agencies report that the budgeted grants require $8,621,237 in grant matches, with no maintenance of effort requirements. The largest grant award is within the Office of the Attorney General for the District of Columbia. This grant is funded by the U. S. Department of Health and Human Services to enforce the support obligations owed by absent parents to their children, locate absent parents, establish paternity, and to obtain child, spousal, and medical support.

Governmental Direction and Support (Dollars in Thousands)

Agency Code AA0 Office of the Mayor Agency Name PDATAD Grant Number PDATAD ADMINISTRATION Grant Name FY 2015 Budget 2,791 $204 Grant Match $102 0 Amount of Amount of MOE 0 0

Grants with no Match or MOE DC0310 EBT901 Total AA0 Total AD0 Total AT0

AD0 AT0 CB0

Office of the Inspector General Office of the Chief Financial Officer Office of the Attorney General for

MEDICAID FRAUD CONTROL UNIT EBT GRANT CSSD

2,995 2,572 525 869 525

2,572

102 709 263 0 263 709

0 0 0 0 0 0 0

the District of Columbia

91CSEF

Grants with no Match or MOE Total CB0 Total JR0 Grants with no Match or MOE

20,333

7,548

JR0

Office of Disability Rights

21,202 536 536

7,548

Governmental Direction and Support

Note: Details may not sum to totals due to rounding.

$27,830

$8,621

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-3

B. Economic Development and Regulation

Within this appropriation title, seven agencies have budgeted $106,562,480 in Federal Grant funds. The eight agencies report the budgeted grants require $2,931,611 in grant matches, with no maintenance of effort requirements. The largest grant awards are the Unemployment Insurance grants funded by the Department of Labor and awarded to the Department of Employment Services. These grants fund the oversight of unemployment insurance programs for eligible workers through federal and state cooperation, including unemployment compensation for federal employees or ex-service members and disaster unemployment assistance, and they assist in the oversight of the trade adjustment assistance, alternative trade adjustment assistance, and reemployment trade adjustment assistance programs.

Economic Development and Regulation (Dollars in Thousands)

Agency Code BD0 BX0 Office of Planning Agency Name Grants with no Match or MOE Total BD0 AIUS15 BASI15 CF0 Department of Employment Services Total BX0 AIED15 Grant Number Grant Name ARTS EDUCATION COMMUNITIES FY 2015 Budget $509 509 101 511 46 Grant Match 46 0 0 Amount of Amount of MOE 0 0 0 0 0

Commission on Arts and Humanities

ARTS IN UNDERSERVED BASIC STATE PLAN OCCUPATIONAL HEALTH AND SENIOR COMMUNITY SERVICE EMPLOYMENT SAFETY ADMINISTER

101 511

645OSH SCSEPY

658 551 59,816 1,046

658 100 55 0

0 0 0 0

Grants with no Match or MOE DB0 Department of Housing and Community Development Total CF0 00HOME 00LEAD

HOME PROGRAM RELATED ACTIVITIES LEAD HAZARD REDUCTION

61,414 10,918 29,436 324 1,000

155 1,500 395 65

0 0 0

Grants with no Match or MOE DH0 EB0 EN0 Public Service Commission and Economic Development Development Office of the Deputy Mayor for Planning 199901 Total DB0 Total DH0 Total EB0 Grants with no Match or MOE

PIPELINE SAFETY PROGRAM

41,354 324 1,800 80 1,800

1,895 65 0 0

0 0 0 0 0 0

Department of Small and Local Business DCFAST PTPP

SMALL BUSINESS TECHNOLOGY AND INNOVATION PROCUREMENT TECH ASSISTANCE PROGRAM GRANT

40 120

Economic Development and Regulation

Note: Details may not sum to totals due to rounding.

Total EN0

$106,562

461

381

$2,932

160

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-4

C. Public Safety and Justice

Within this appropriation title, six agencies have budgeted $129,267,965 in Federal Grant funds. The six agencies report the budgeted grants require $6,867,133 in grant matches, with $57,753 in maintenance of effort requirements. The largest grant awards are Homeland Security Preparedness grants funded by the U. S Department of Homeland Security and awarded to the Homeland Security and Emergency Management Agency. These grants provide direct assistance to improve their ability to prevent, protect against, respond to, and recover from major events, including threats or acts of terrorism.

Public Safety and Justice (Dollars in Thousands)

Code BN0 Agency Agency Name Homeland Security and Emergency Management Agency EMP13F EMP14F Grant Number Grant Name EMERGENCY MANAGEMENT PERF. GRANT EMERGENCY MANAGEMENT PERFORMANCE GRANT EMERGENCY MANAGEMENT PERFORMANCE REGIONAL CAT. PREPAREDNESS GRANT MOTOR CARRIER SAFETY MOTOR CARRIER SAFETY SAFETY DATA IMPROVEMENT PROGRAM VETS TO COPS HIRING AWARD FY 2015 Budget $495 3,113 888 200 102,771 107,467 1,019 709 167 78 2,037 4,010 1,638 1,638 2,711 4,504 7,214 1,279 25 25 107 404 56 150 5 25 42 42 816 5,203 8,179 759 759 $129,268 Grant Match $495 3,113 888 67 0 4,563 204 142 42 233 0 620 0 0 900 0 900 320 14 11 12 40 22 22 31 11 14 14 272 0 784 0 0 $6,867 Amount of Amount of MOE 0 0 0 0 0 0 29 29 0 0 0 58 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 58

FA0

Metropolitan Police Department

FB0 FK0 FQ0

Fire and Emergency Medical Services Department District of Columbia National Guard Office of Deputy Mayor for Public Safety and Justice

EMP15F RCP11F Grants with no Match or MOE Total BN0 MCS14F MCS15F SDI13F VET12F Grants with no Match or MOE Total FA0 Grants with no Match or MOE Total FB0 DCY15F Grants with no Match or MOE Total FK0 CVA14F JAG13F JAG14F JAG15F JJD15F PSN13F PSN14F RST11F RST12F RST13F RST14F VOW14F Grants with no Match or MOE Total FQ0 Grants with no Match or MOE Total FR0

YOUTH CHALLENGE PROGRAM OVC FY 2014 VOCA VICTIM ASSISTANCE JUVENILE ACCOUNTABILITY BLOCK GRANT PROGRAM JUVENILE ACCOUNTABILITY BLOCK GRANT PROGRAM FY 2014 JAG BLOCK GRANT PROGRAM TITLE II FORMULA GRANT PROGRAM DISTRICT OF COLUMBIA PSN PROJECT FY 2014 PROJECT SAFE NEIGHBORHOOD RESIDENTIAL SUBSTANCE ABUSE TREATMENT RSAT TREATMENT FOR STATE PRISONERS RSAT TREATMENT FOR STATE PRISONERS FY 2014 RSAT PROGRESS TOWARDS TOMORROW FY 2014 VAWA STOP

FR0

Department of Forensic Sciences

Public Safety and Justice

Note: Details may not sum to totals due to rounding.

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-5

D. Public Education System

(Note: University of the District of Columbia appears under Enterprise and Other Funds) Within this appropriation title, three agencies have budgeted $264,429,144 in Federal Grant funds, the majority of which represents education grants funded by the United States Department of Education and administered by the Office of the State Superintendent of Education (OSSE). The three agencies report that these awards require $5,926,788 in grant matches and $2,122,880 in maintenance of effort requirements. OSSE allocates most of its grant funds to District of Columbia Public Schools and District of Columbia Public Charter Schools through the intra-District process, with the funds ultimately expended by the two school systems. The largest grant is the National School Lunch to provide lunches that meet the nutritional requirements prescribed by the Secretary of Agriculture, and served to eligible children, including those enrolled in eligible after school hour care programs.

Public Education System (Dollars in Thousands)

Agency Code CE0 GA0 GD0 Agency Name District of Columbia Public Library District of Columbia Public Schools Office of the State Superintendent of Education Grant Number 42LSTA Total CE0 Grants with no Match or MOE Total GA0 42048A 42378A 51NSL1 51SAE1 51TEF1 52002A 52048A 52378A 52CCDF 62048A 62378A Grants with no Match or MOE Total GD0 Grant Name LIBRARY SERVICES & TECHNOLOGY ACT - 2014 FY 2015 Budget $903 903 53,458 53,458 353 535 21,500 674 140 1,258 4,214 1,423 7,210 1,095 356 171,309 210,067 $264,429 Grant Match $465 465 0 0 250 750 531 0 49 314 250 750 4,567 250 750 0 5,461 $5,927 Amount of Amount of MOE 903 903 0 0 0

VOCATIONAL EDU - BASIC GRANTS TO STATES COLLEGE ACCESS CHALLENGE GRANT PROGRAM NATIONAL SCHOOL LUNCH STATE ADMINISTRATIVE EXPENSE TEMPORARY EMERGENCY FOOD ADULT EDUCATION - STATE ADMINISTERED VOCATIONAL EDU - BASIC GRANTS TO STATES COLLEGE ACCESS CHALLENGE GRANT PROGRAM CHILD CARE DEVELOPMENT GRANT VOCATIONAL EDU - BASIC GRANTS TO STATES COLLEGE ACCESS CHALLENGE GRANT PROGRAM

0 0 140 0 0 0 0 1,080 0 0 0 1,220 2,123

Public Education System

Note: Details may not sum to totals due to rounding.

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-6

E. Human Support Services

Within this appropriation title, eight agencies have budgeted $403,870,787 in Federal Grant funds. The eight agencies report that these awards require $74,816,123 in grant matches and $194,129,289 in maintenance of effort requirements. The largest grant award is funded by the United States Department of Health and Human Services, Administration for Children and Families, and is awarded to the Department of Human Services, which receives approximately $113.2 million to provide Temporary Assistance for Needy Families (TANF) funds. The Department of Health administers 72 grants, the most federal grants of District agencies.

Human Support Services (Dollars in Thousands)

Code BY0 Agency Agency Name D. C. Office on Aging Grant Number 3B1320 3C1712 3C1713 3E1719 3F1717 7A1715 7B1716 ADRC10 DCLRP1 DCOAAD DCUSDA NSIP01 OAADRC SHIP01 Total BY0 41CHDO 41HATT 41HEPR 41HPLR 41NCPC 41PSFM 41SHFS 42PSMB 51CHDO 51HATT 51HEPR 51HPLR 51NCPC 51PSFM 51PSFS 51SHFS 51SHOI 52PSMB Grants with no Match or MOE Total HC0 Grant Name SUPPORT SERVICES CONGREGATE MEALS HOME BOUND MEALS FAMILY CARE GIVERS PREVENTIVE HEALTH OMBUDSMAN ACTIVITY ELDER ABUSE PREVENTION STRENGTHENING DCOA/ADRC DC LIFESPAN RESPITE PROGRAM ALZHEIMER DISEASE THERAPEUTIC ENGAGEMENT COMMODITY ASSISTANCE PROGRAM ELDERLY NUTRITION PROGRAM OPTIONS COUNSELING AND ASSIST PROGRAM STATE HEALTH INS PROGRAM (SHIP) PREVENT & CONTROL AND PROMOTE SCHOOL HLT RYAN WHITE CARE ACT TITLE II HEPR- HPP AND PHEP COOPERATIVE AGREEMENT GRANTS TO STATES FOR LOAN REPAYMENT NATIONAL CANCER PREVENTION & CONTROL FARMERS MARKET PROGRAM TITLE 19 MATERNAL & CHILD HEALTH BLOCK #516 PREVENT & CONTROL AND PROMOTE SCHOOL HLT RYAN WHITE CARE ACT TITLE II HEPR- HPP AND PHEP COOPERATIVE AGREEMENT GRANTS TO STATES FOR LOAN REPAYMENT NATIONAL CANCER PREVENTION & CONTROL FARMERS MKT PGM FOOD STAMP NUTR EDUCATION PGM TITLE 19 OCCUPATIONAL INJURIES PROGRAM MATERNAL & CHILD HLTH BLOCK #516 FY 2015 Budget 1,823 2,152 1,077 693 105 83 26 248 125 216 467 300 286 134 7,736 261 10,154 5,387 33 746 250 235 1,730 221 10,524 709 293 282 51 1,306 2,003 79 6,921 85,035 Grant Match 0 0 0 0 0 0 0 23 62 47 0 0 0 23 155 35 4,950 729 33 227 78 132 1,060 30 4,950 99 320 86 16 686 1,128 79 4,238 0 18,875 Amount of Amount of MOE 1,046 1,273 629 445 61 49 15 0 0 0 0 276 0 0 3,793 0 0 0 0 0 0 0 1,058 0 0 0 0 0 0 0 0 0 4,230 0

HC0

Department of Health

(Continued on next page)

126,219

5,288

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-7

Human Support Services (Dollars in Thousands)

(Continued)
Grant Number Grants with no Match or MOE Total HM0 HT0 Department of Health Care Finance 74MMFP Total HT0 JA0 Department of Human Services 51IDCR 51JAFS 59AFTF Grants with no Match or MOE Total JA0 JM0 Department on Disability Services 52RSBS 52RSIL 52RSIO Grants with no Match or MOE Total JM0 RL0 Child and Family Services Agency ADOP51 CBCP43 CWEL52 EVTS52 FAMP52 FOST51 GAPA51 INDL52 Grants with no Match or MOE Total RL0 RM0 Department of Behavioral Health 41CCDP 42MHBG 51CCDP 51MHIP 51MHPH 52APBG Grants with no Match or MOE Total RM0 Human Support Services Agency Code HM0 Agency Name Office of Human Rights Grant Name Budget $267 267 MONEY FOLLOWS THE PERSONS REBANDING 2,093 2,093 FY15 IDCR GRANT 3,731 FY 15 FOOD STAMP 10,777 FY15 TANF 84,080 57,860 156,448 VOC REHAB BASIC SUPPORT STATE GRANTS 11,474 INDEPENDENT LIVING (PART B) 165 INDEPENDENT LIVING OLDER BLIND 130 15,245 27,014 ADOPTIONS 14,134 COMMUNITY BASED CHILD ABUSE PREVENTION 200 CHILD WELFARE 325 EDUCATIONAL TRAINING VOUCHER PROGRAM 207 FAMILY PRESERVATION 1,043 FOSTER CARE 44,897 GUARDIANSHIP 2,869 INDEPENDENT LIVING GRANT 1,092 789 65,555 CANCER CHRONIC DISEASE PREVENTION 295 STATE MH BLOCK GRANT FUNDS 369 CANCER CHRONIC DISEASE PREVENTION 301 SYSTEM CARE EXPANSION IMPLEMENTATION PRO 999 PATH GRANT 244 SUBSTANCE ABUSE AND PREVENTION BLOCK 6,493 9,839 18,539 $403,871 FY 2015 Grant Match MOE $0 0 0 0 0 0 0 0 3,731 0 10,777 0 0 75,000 0 0 14,508 75,000 3,672 0 34 0 25 0 0 0 3,731 0 6,943 0 50 0 108 0 52 0 348 0 27,870 0 1,300 0 273 0 0 0 336,94 0 74 0 0 81,782 74 0 355 0 100 0 0 28,267 0 0 604 110,048 $74,816 194,129 Amount of Amount of

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-8

F. Public Works
Within this appropriation title, two agencies have budgeted $27,991,969 in Federal Grant funds. The two agencies report that these awards require $5,709,205 in grant matches and $1,480,000 in maintenance of effort requirements. The largest grant award is funded by the Administration for Children and Families and awarded to the District Department of the Environment to assist eligible households to meet the costs of home energy.

Public Works (Dollars in Thousands)

Agency Code KA0 KG0 Department of Transportation Agency Name Grants with no Match or MOE Total KA0 11EVNI 12EVNI 13EVNI 11EVRA 14EVAP 14EVLU 14EVNI 14EVST 15EVAE 15EVFS 15EVIR 15EVFM 15EVHW 15EVMB 15EVNI 15EVPP 15EVWP 91EVAR SEP015 15EVCP Grant Number Grant Name CHESAPEAKE BAY IMPLEMENTATION- FY11 FY 2015 Budget Grant Match $3,610 399 3,610 792 75 210 40 Amount of Amount of $0 MOE 0 60 60 1,180 0 60 0 0 0 0 0

District Department of the Environment 11EVCB

NONPOINT SOURCE IMPLEMENTATION FY11 CHESAPEAKE BAY REG & ACCOUNTABILITY NONPOINT IMPLEMENTATION - FY 13 AIR POLLUTION CONTROL NONPOINT SOURCE IMPLEMENTATION FY 2012 LEAKING UNDERGROUND STORAGE TANK - FY14 NONPOINT SOURCE IMPLEMENTATION - FY14 UNDERGROUND STORAGE TANK - FY14 CORE PROGRAM - FY 15 AQUATIC RESOURCE EDUCATION PROGRAM-FY 15 FISHERIES MANAGEMENT COORDINATION-FY 15 FISHERIES MANAGEMENT STUDIES STATE INDOOR RADON - FY 2015 HAZARDOUS WASTE MANAGEMENT MIGRATORY BIRD SURVEY - FY 2015 NONPOINT IMPLEMENTATION - FY 2015 WATER POLLUTION CONTROL - FY 2015 WILDLIFE SURVEY - FY 2015 STATE ENERGY PROGRAM - FY 2015

997

0 0 0

887

1,257 445 100

1,184 190 135

49 93 5

419

273 139 433

60

635 242 164 337 1,270 233 143

201 157 617 650 122

140

0 0 60

77

93 76

40

0 0

PERFORMANCE PESTICIDES PARTNERSHIP AQUATIC RESOURCES CENTER MAINTENANCE STATE HEATING OIL & PROPANE ~ 12

15EVWS SHOP12

0 0

241 16,417

33 7

54 5,709

11 0 7

0 1,480

0 0

Grants with no Match or MOE Public Works Total KG0

$27,992

24,382

$5,709

$1,480

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-9

G. Enterprise and Other Funds

The University of the District of Columbia is the only agency under this appropriations title that has federal grants budgeted for FY 2015. This information is not available.

Federal Medicaid Payments

The District government participates in the Federal Governments Medicaid program to provide certain health care services to qualified low-income residents. Under the program, the Federal Government generally reimburses the District at a base rate of 70 percent of allowable costs, and the District government is responsible for the remaining 30 percent of the costs, although in certain cases the percentages are different. The Districts Medicaid program, currently budgeted at approximately $2.0 billion in federal Medicaid grant funds, is one of the largest program expenditures in the Districts annual budget. Within the Districts annual budget, Medicaid expenses are budgeted either in the Federal Medicaid Payment Fund or through intra-District Medicaid transfers with the Department of Health Care Finance.

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-10

FY 2015 Federal Medicaid Payments

Five District agencies - the Office of Administrative Hearings, the Department of Health Care Finance, the Department of Human Services, the Department on Disability Services, and the Department of Behavioral Health - receive Direct Federal Medicaid Payments. The budget expenditures appear in the Federal Medicaid Payments appropriated fund in the agency budgets. For FY 2015, the five agencies have budgeted $2,071,329,438 in Federal Medicaid Payments. The agencies report that $48,119,986 is required in grant matches, with no maintenance of effort requirements.

Direct Federal Medicaid Payments (Dollars in Thousands)

Agency Code FS0 Office of Administrative Hearings Public Safety and Justice HT0 Human Support Services Department of Health Care Finance Agency Name MEDICD Grant Number MEDICAL ASSISTANCE PROGRAM Grant Name FY 2015 Budget $60 60 Grant Match $60 60 Amount of Amount of MOE 0 0

Total FS0

60

60

0 0 0 0

42MCHP 51MMAD 51MMIA 51MHIT

STATE CHILDREN HEALTH INSURANCE PROGRAM FY15 HIT FY15 MEDICAID ADMIN ENTITLEMENT FY15 CHIP FY15 INDIRECT ADMIN

6,284 45,438 16,132

1,320 23,628 1,613

Grants with no Match or MOE JA0 Department of Human Services 51JAMA Total HT0

52MCHP

1,401 1,974,521 1,968

588 413 0

0 0 0

Grants with no Match or MOE FY15 IDCR GRANT Total JA0 MEDICAID ENTITLEMENT

FY15 MEDICAID

2,045,744 11,602 2,927 5,396 2,101 3,500

27,562 11,602 0

0 0 0

JM0

Department on Disability Services

51JAMA

14,529

11,602 5,396 0

0 0 0

Grants with no Match or MOE Total JM0 51MDCD

RM0

Department of Behavioral Health

FEDERAL MEDICAID ADMIN CLAIMING

7,497

5,396 3,500

0 0

Human Support Services Grand Total

Total RM0

2,071,269 $2,071,329

3,500

48,060 $48,120

3,500

0 0

FY 2015 Proposed Budget and Financial Plan

Grant Matches and Maintenance of Effort

Appendix E-11

Intra-District Medicaid Payments (Public Provider Agencies)

Three District agencies - the District of Columbia Public Schools, the Child and Family Services Agency, and the Department of Behavioral Health are public provider agencies that receive intra-District Medicaid funds transferred from the Department of Health Care Finance. The budget expenditures appear in Fund Detail 0799 in the agency budgets. For FY 2015, the three agencies have budgeted $15,500,677 in intra-District Medicaid Payments. The agencies report that Medicaid requires $4,650,203 in grant match, with no maintenance of effort requirements.

Intra-District Medicaid Payments (Dollars in Thousands)

Agency Code GA0 RL0 RM0 Agency Name District of Columbia Public Schools Child and Family Services Agency Department of Behavioral Health Intra-District Medicaid Payments Grant Name Intra-District GA0 Total Intra-District RL0 Total Intra-District RM0 Total Grand Total Budget 5,000 5,000 365 365 10,136 10,136 $15,501 FY 2015 Grant Match 1,500 1,500 110 234 3,041 3,041 $4,650 Amount of Amount of MOE 0 0 0 0 0 0 $0

Note: The amounts budgeted as expenditures are also captured within the Department of Health Care Finances Direct Provider Medicaid and should not be double-counted when considering the Districts overall Medicaid budget. More information on federal grants budgeted by District agencies can be found within the Agency Chapters and on Schedule 80 within the Operating Appendices.

Grant Matches and Maintenance of Effort

FY 2015 Proposed Budget and Financial Plan

Appendix E-12

Appendix F Current Services Funding Level (CSFL) Development

Appendix F

Current Services Funding Level (CSFL) Development

Overview
The Current Services Funding Level (CSFL) is a Local funds only representation of the true cost of operating District agencies, before consideration of policy decisions. The CSFL reflects changes from the FY 2014 approved budget across multiple programs, and it estimates how much it would cost an agency to continue its current programs and operations into FY 2015. The FY 2015 CSFL adjustments to the FY 2014 Local funds budget are described in the FY 2014 Approved Budget to FY 2015 Proposed Budget, by Revenue Type table (Table 5) of nearly every District agency budget chapter.

Methodology
The starting point in estimating the required level of programmatic funding for the upcoming fiscal year (FY 2015) was the approved budget of the current fiscal year (FY 2014). One-time expenditures in FY 2014 were removed from the calculation, since they were assumed not to continue into FY 2015. There were several components within the approved budget that were considered basic to most agencies and required the application of a standard methodology. In these instances, the same calculations were applied across all District agencies; however, some calculations were restricted only to a particular agency or a specific group of agencies and to applicable Comptroller Source Groups (CSGs), or expenditure types, such as Salaries, Fringe Benefits, Contracts, or Supplies. Finally, specific assumptions were applied to certain agencies, in some cases for known budget items that were likely to recur, and in other cases because characteristics were unique to the agency, such as debt service obligations.

General Assumptions Used to Develop the CSFL

The following are the general assumptions that were applied to nearly all District agencies in the FY 2015 CSFL: 1. Removal of One-Time Items: All FY 2014 one-time items were removed from the CSFL. 2. Personal Services Growth Factor: No growth factor was applied to Personal Services (PS) costs for FY 2015. 3. Fringe Benefit Rate Adjustments (By Agency) FY 2015 fringe benefit rates were calculated using trend and comparative analysis. 4. Consumer Price Index (CPI) Growth Factor: 2.4 Percent Year-over-Year (YoY) increase to Nonpersonal Services (NPS) costs (CSGs 20, 40, 41, and 70) The 2.4 percent inflation factor is based on the seasonally adjusted CPI for the Metropolitan DC region, provided by the Office of Revenue Analysis (ORA).
FY 2015 Proposed Budget and Financial Plan Current Services Funding Level (CSFL) Development

Appendix F-1

Specific Assumptions Used to Develop the CSFL

The following are the specific assumptions that were applied only to certain CSGs within one particular agency or within specific groups of agencies. 1. FY 2014 COLA Impact: This is to show the effect of the FY 2013 COLA that was included in the FY 2014 budget in the Workforce Investments agency, for the agencies that have approved compensation agreements. 2. FY 2015 COLA Impact: This is to show the effect of the FY 2015 COLA on the budget, for the agencies that have approved compensation agreements. 3. Recurring Budget Items: Where applicable, recurring budget items were identified to adjust CSGs 13 (Additional Gross Pay) and 15 (Overtime Pay). Recurring budget items for all other Personal Services CSGs were not adjusted in the FY 2015 CSFL. 4. Vacancy Savings Adjustments (if applicable): There were no vacancy savings adjustments made to the FY 2015 CSFL. 5. Fixed Cost Inflation Factor: The YoY increase to Fixed Costs (CSGs 30, 31, 32, 33, 34, and 35) for the FY 2015 CSFL was derived from cost estimates provided by the Department of General Services (DGS). The Office of Finance and Resource Management (OFRM) and the Office of the Chief Technology Officer (OCTO) will centrally manage these costs within their agency budgets. 6. Medicaid Growth Factor: The Medicaid growth factor for the cost of health care services in the District provided by the Department of Health Care Finance and the public provider agencies generally fluctuates based on the prevailing conditions of the economy and changes in the federal governments Medicaid policy. The rate of 4.4 percent was used to calculate baseline funding for Medicaid in the FY 2015 CSFL. 7. Student Funding Formula Inflation Factor: The funding formula was increased by 2.0 percent to account for inflationary costs that are generally associated with educating students in the District of Columbia Public Schools and Public Charter Schools. 8. Debt Service Adjustments: Projected adjustments were provided by the Office of Finance and Treasury. 9. Operating Impact of Capital: Projected adjustments for completed capital projects turned over to the agencies were provided by agencies. 10. Removal of One-Time Salary Lapse: All FY 2014 items marked as One-time Salary Lapse Savings were added back to the FY 2015 CSFL budget. 11. Other Adjustments: These adjustments were unique to a particular agency and did not meet the criteria of the other adjustment scenarios.

Current Services Funding Level (CSFL) Development

FY 2015 Proposed Budget and Financial Plan

Appendix F-2

Appendix G, H, I and J Summary Tables:

FY 2015 Proposed Budget and Financial Plan

Government of the District of Columbia FY 2015 Proposed Budget General Fund

Appropriation Title

(Thousands of Dollars)

Agy Code

Agency Name

FY 2013 Actuals General Fund

FY 2014 Approved General Fund

FY 2015 Proposed Local Funds

FY 2015 Proposed Dedicated Taxes

FY 2015 Total - FY 2015 Proposed Proposed Other Funds General Fund

Change From FY 2014 Approved General Fund

Governmental Direction and Support

19,335 4,118 781 0 8,287 3,544 3,195 2,133 9,772 900 498 19,154 10,730 46,237 243,269 1,041 6,801 2,017 1,037 1,439 783 58,049 1,041 0 11,894 603 114,069 19,665 11,731 64,171 266,161 1,059 6,615 2,629 1,162 1,480 428 61,798 1,315 15,000 13,465 200 131,130 1,802 980 7,701 2,946 3,624 8,435 1,043 1,795 21,203 17,770 57,383 304,496 1,126 7,240 2,798 1,228 1,570 450 66,164 1,438 15,000 14,348 0 114,528 4,688 3,591 3,266 3,015 8,353 8,734 50 50 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 902 924 0 4,276 4,566 0 20,957 22,255 0 0 0 0 0 0 1,000 0 0 292 0 55 506 375 13,848 6,325 0 0 0 0 0 0 1,844 60 0 0 0 43,826 22,255 4,566 924 50 8,734 4,015 3,591 3,624 8,727 1,043 1,850 21,709 18,145 71,231 310,821 1,126 7,240 2,798 1,228 1,570 450 68,008 1,498 15,000 14,348 0 158,354 1,299 290 22 0 381 749 (1,097) 678 1,026 63 48 2,044 6,414 7,060 44,661 67 625 170 66 90 21 6,210 182 0 883 (200) 27,224

AB0

COUNCIL OF THE DISTRICT OF COLUMBIA

AC0

OFFICE OF THE D.C. AUDITOR

DX0

ADVISORY NEIGHBORHOOD COMMISSIONS

AL0

UNIFORM LAW COMMISSION

AA0

OFFICE OF THE MAYOR

BA0

OFFICE OF THE SECRETARY

AE0

OFFICE OF THE CITY ADMINISTRATOR

RK0

D.C. OFFICE OF RISK MANAGEMENT

BE0

D.C. DEPARTMENT OF HUMAN RESOURCES

JR0

OFFICE OF DISABILITY RIGHTS

RJ0

CAPTIVE INSURANCE AGENCY

AS0

OFFICE OF FINANCE AND RESOURCE MANAGEMENT

PO0

OFFICE OF CONTRACTING AND PROCUREMENT

TO0

OFFICE OF THE CHIEF TECHNOLOGY OFFICER

AM0

DEPARTMENT OF GENERAL SERVICES

AF0

CONTRACT APPEALS BOARD

DL0

BOARD OF ELECTIONS

CJ0

OFFICE OF CAMPAIGN FINANCE

CG0

PUBLIC EMPLOYEE RELATIONS BOARD

CH0

OFFICE OF EMPLOYEE APPEALS

EA0

METROPOLITAN WASHINGTON COUNCIL OF GOVERNMENTS

CB0

OFFICE OF THE ATTORNEY GENERAL FOR THE DISTRICT OF COLUMBIA

AG0

D.C. BOARD OF ETHICS AND GOVERNMENT ACCOUNTABILITY

EF0

INNOVATION FUND

AD0

OFFICE OF THE INSPECTOR GENERAL

PM0

TAX REVISION COMMISSION

AT0

OFFICE OF THE CHIEF FINANCIAL OFFICER

Total, Governmental Direction and Support

570,727

653,929

684,776

68,130

752,905

98,976

FY 2015 Proposed Budget and Financial Plan Page G-1

Government of the District of Columbia FY 2015 Proposed Budget General Fund

Appropriation Title

(Thousands of Dollars)

Agy Code

Agency Name

FY 2013 Actuals General Fund

FY 2014 Approved General Fund

FY 2015 Proposed Local Funds

FY 2015 Proposed Dedicated Taxes

FY 2015 Total - FY 2015 Proposed Proposed Other Funds General Fund

Change From FY 2014 Approved General Fund

Economic Development and Regulation

19,561 6,403 4,047 867 2,565 15,110 60,532 1,256 30,271 2,022 11,144 5,544 9,691 5,169 15,443 5,883 14,213 66,931 23,290 11,007 7,565 11,612 6,566 18,786 8,464 38,963 0 23,000 2,132 39,476 1,684 95,780 54,312 1,749 15,162 2,392 14,603 0 0 0 0 0 42,963 0 0 20,674 15,625 2,628 2,705 5,160 2,105 7,464 8,385 0 0 0 0 0 0 0 0 0 1,170 0 0 0 0 0 0 0 6,531 9,309 0 33,728 14,714 0 20,088 80 0 95 0 6,500 34,368 0 33,301 0 200 6,276 12,159 6,911 22,118 9,549 0 0 25,000 34,803 9,389 8,385 2,200 2,705 22,125 88,681 1,749 48,463 2,392 14,803 7,446 12,159 6,911 22,118 9,549 42,963 0 25,000 1,074 2,858 922 (2,961) 77 1,451 (7,100) 65 8,987 260 3,796 (119) 547 346 3,332 1,085 4,000 0 2,000

EB0

OFFICE OF THE DEPUTY MAYOR FOR PLANNING AND ECONOMIC DEVELOPMENT

BD0

OFFICE OF PLANNING

EN0

DEPARTMENT OF SMALL AND LOCAL BUSINESS DEVELOPMENT

TK0

OFFICE OF MOTION PICTURE AND TELEVISION DEVELOPMENT

BJ0

OFFICE OF ZONING

DB0

DEPARTMENT OF HOUSING & COMMUNITY DEVELOPMENT

CF0

DEPARTMENT OF EMPLOYMENT SERVICES

DA0

REAL PROPERTY TAX APPEALS COMMISSION

CR0

DEPT. OF CONSUMER & REGULATORY AFFAIRS

CQ0

OFFICE OF THE TENANT ADVOCATE

BX0

COMMISSION ON ARTS & HUMANITIES

LQ0

ALCOHOLIC BEVERAGE REGULATION ADMINISTRATION

DH0

PUBLIC SERVICE COMMISSION

DJ0

OFFICE OF THE PEOPLE'S COUNSEL

SR0

DEPT. OF INSURANCE, SECURITIES AND BANKING

CT0

OFFICE OF CABLE TELEVISION

HY0

HOUSING AUTHORITY SUBSIDY

HP0

HOUSING PRODUCTION TRUST FUND SUBSIDY

ID0

BUSINESS IMPROVEMENT DISTRICTS TRANSFER

Total, Economic Development and Regulation

299,940

341,221

184,024

1,170

176,646

361,840

20,619

Public Safety and Justice

465,253 199,911 96,314 130,612 2,641 1,973 0 2,037 1,128
FY 2015 Proposed Budget and Financial Plan Page G-2

FA0

METROPOLITAN POLICE DEPARTMENT

483,282 199,471 110,766 139,953 2,941 2,027 65 2,110 1,407

478,100 202,841 103,430 124,349 5,066 2,085 0 2,241 1,401

0 0 0 0 0 0 0 0 0

7,370 1,520 0 28,260 0 0 0 0 0

485,470 204,361 103,430 152,610 5,066 2,085 0 2,241 1,401

2,188 4,890 (7,336) 12,656 2,125 58 (65) 131 (5)

FB0

FIRE AND EMERGENCY MEDICAL SERVICES DEPARTMENT

FD0

POLICE OFFICERS' & FIRE FIGHTERS' RETIREMENT SYSTEM

FL0

DEPARTMENT OF CORRECTIONS

FK0

D.C. NATIONAL GUARD

BN0

HOMELAND SECURITY AND EMERGENCY MANAGEMENT AGENCY

DV0

JUDICIAL NOMINATION COMMISSION

FH0

OFFICE OF POLICE COMPLAINTS

FZ0

D.C. SENTENCING AND CRIMINAL CODE REVISION COMMISSION

Government of the District of Columbia FY 2015 Proposed Budget General Fund

Appropriation Title

(Thousands of Dollars)

Agy Code

Agency Name

FY 2013 Actuals General Fund

FY 2014 Approved General Fund

FY 2015 Proposed Local Funds

FY 2015 Proposed Dedicated Taxes

FY 2015 Total - FY 2015 Proposed Proposed Other Funds General Fund

Change From FY 2014 Approved General Fund

FX0 7,528 436 36,820 7,546 11,802 10,210 0 0 19,360 18,505 12,391 14,266 0 0 0 43,753 28,250 0 516 526 0 8,232 8,703 0

OFFICE OF THE CHIEF MEDICAL EXAMINER 7,543 8,790 9,519 0

0 0 0 15,231 0 1,406 0

9,519 8,703 526 43,481 14,266 19,911 0

729 471 11 (271) 1,875 550 0

FS0

OFFICE OF ADMINISTRATIVE HEARINGS

FJ0

CRIMINAL JUSTICE COORDINATING COUNCIL

UC0

OFFICE OF UNIFIED COMMUNICATIONS

FR0

DEPARTMENT OF FORENSIC SCIENCES

FQ0

OFFICE OF THE DEPUTY MAYOR FOR PUBLIC SAFETY AND JUSTICE

PJ0

SECTION 103 JUDGMENTS - PUBLIC SAFETY AND JUSTICE

Total, Public Safety and Justice

981,755

1,035,064

999,282

53,788

1,053,070

18,006

Public Education System

660,307 6,396 112,108 601,428 65,555 41,612 1,076 84,086 89,738 159 2,048 616,499 66,691 52,640 4,209 79,868 86,688 866 1,826 127,975 31,636 655,527 701,345 39,513 134,449 674,129 70,983 56,285 0 79,970 93,562 891 3,390 0 0 0 0 0 0 0 0 0 0 0 7,544 0 448 0 0 540 6,741 0 0 0 0 708,889 39,513 134,897 674,129 70,983 56,825 6,741 79,970 93,562 891 3,390 53,361 7,877 6,922 57,630 4,292 4,185 2,532 102 6,875 24 1,564

GA0

D.C. PUBLIC SCHOOLS

GX0

TEACHERS' RETIREMENT FUND

GD0

OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION

GC0

D.C. PUBLIC CHARTER SCHOOLS

GG0

UNIVERSITY OF THE DISTRICT OF COLUMBIA SUBSIDY

CE0

D.C. PUBLIC LIBRARY

GB0

DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD

GN0

NON-PUBLIC TUITION

GO0

SPECIAL EDUCATION TRANSPORTATION

GE0

DC STATE BOARD OF EDUCATION

GW0

DEPUTY MAYOR FOR EDUCATION

Total, Public Education System

1,664,513

1,724,425

1,854,516

15,273

1,869,789

145,364

Human Support Services

175,250 166,134 175,560 96,880 34,846 18,912 7,668 22,954 2,327
FY 2015 Proposed Budget and Financial Plan Page G-3

JA0

DEPARTMENT OF HUMAN SERVICES

214,884 172,093 208,530 81,730 37,050 25,957 6,887 20,021 2,595

224,462 171,325 232,674 76,306 40,627 31,724 6,887 20,221 2,700

0 0 0 0 0 0 0 0 0

1,200 1,200 3,588 12,393 2,420 0 0 0 0

225,662 172,525 236,262 88,699 43,047 31,724 6,887 20,221 2,700

10,779 432 27,732 6,968 5,996 5,767 0 200 105

RL0

CHILD AND FAMILY SERVICES AGENCY

RM0

DEPARTMENT OF BEHAVIORAL HEALTH

HC0

DEPARTMENT OF HEALTH

HA0

DEPT OF PARKS AND RECREATION

BY0

OFFICE ON AGING

BH0

UNEMPLOYMENT COMPENSATION FUND

BG0

EMPLOYEES' COMPENSATION FUND

HM0

OFFICE OF HUMAN RIGHTS

Government of the District of Columbia FY 2015 Proposed Budget General Fund

Appropriation Title

(Thousands of Dollars)

Agy Code

Agency Name

FY 2013 Actuals General Fund

FY 2014 Approved General Fund

FY 2015 Proposed Local Funds

FY 2015 Proposed Dedicated Taxes

FY 2015 Total - FY 2015 Proposed Proposed Other Funds General Fund

Change From FY 2014 Approved General Fund

BZ0 6,500 785 366 100,185 59,214 793,373 11,000 855 1,945 1,172 0 0 804,271 717,603 62,754 115,930 104,890 109,332 0 0 65,829 0 0 391 411 0 785 823 0 3,000 3,000 0

OFFICE ON LATINO AFFAIRS 2,694 2,695 2,769 0

0 0 0 5 0 7,550 3,632 0 0

2,769 3,000 823 416 109,332 123,480 787,063 0 1,172

74 0 37 24 4,442 60,726 (17,208) 0 (773)

JY0

CHILDREN AND YOUTH INVESTMENT COLLABORATIVE

AP0

OFFICE ON ASIAN AND PACIFIC ISLANDER AFFAIRS

VA0

OFFICE OF VETERANS' AFFAIRS

JZ0

DEPARTMENT OF YOUTH REHABILITATION SERVICES

JM0

DEPARTMENT ON DISABILITY SERVICES

HT0

DEPARTMENT OF HEALTH CARE FINANCE

HX0

NOT-FOR-PROFIT HOSPITAL CORP. SUBSIDY

HG0

OFFICE OF THE DEPUTY MAYOR FOR HEALTH AND HUMAN SERVICES

Total, Human Support Services

1,675,505

1,750,478

1,757,964

65,829

31,987

1,855,780

105,302

Public Works
112,014 70,892 32,292 47,983 2,365 126 284,851 93,103 36,603 69,212 4,000 126 301,088 119,264 121,594 84,270 28,315 17,504 1,000 127 219,136 0 0 0 0 0 0 62,686 7,450 22,370 10,116 60,777 7,270 0 46,517 129,044 106,640 38,431 78,281 8,270 127 328,339 9,780 13,537 1,828 9,069 4,270 1 27,251

KT0

DEPARTMENT OF PUBLIC WORKS

KA0

DEPARTMENT OF TRANSPORTATION

KV0

DEPARTMENT OF MOTOR VEHICLES

KG0

DISTRICT DEPARTMENT OF THE ENVIRONMENT

TC0

D.C. TAXICAB COMMISSION

KC0

WASHINGTON METRO AREA TRANSIT COMMISSION

KE0

WASHINGTON METRO AREA TRANSIT AUTHORITY

Total, Public Works

550,523

623,395

471,945

62,686

154,500

689,131

65,736

Financing and Other

459,628 1,581 31,825 4,420 8,626 6,665 15,590 3,690 0 0 49,953
FY 2015 Proposed Budget and Financial Plan Page G-4

DS0

REPAYMENT OF LOANS AND INTEREST

524,082 3,675 24,619 6,000 11,863 7,824 21,292 4,495 59,442 10,702 42,677

570,776 5,000 22,670 6,000 11,412 0 21,292 4,469 41,030 3,000 51,548

0 0 0 0 0 7,839 0 0 0 0 0

29,918 0 0 0 0 0 0 0 0 15,653 0

600,694 5,000 22,670 6,000 11,412 7,839 21,292 4,469 41,030 18,653 51,548

76,612 1,325 (1,949) 0 (451) 16 0 (25) (18,413) 7,951 8,871

ZA0

REPAYMENT OF INTEREST ON SHORT-TERM BORROWING

CP0

CERTIFICATES OF PARTICIPATION

ZB0

DEBT SERVICE - ISSUANCE COSTS

SM0

SCHOOLS MODERNIZATION FUND

DT0

REPAYMENT OF REVENUE BONDS

ZH0

SETTLEMENTS AND JUDGMENTS

ZZ0

JOHN A. WILSON BUILDING FUND

UP0

WORKFORCE INVESTMENTS

DO0

NON-DEPARTMENTAL

ELO

MASTER EQUIPMENT LEASE / PURCHASE PROGRAM

Government of the District of Columbia FY 2015 Proposed Budget General Fund

Appropriation Title

(Thousands of Dollars)

Agy Code

Agency Name

FY 2013 Actuals General Fund

FY 2014 Approved General Fund

FY 2015 Proposed Local Funds

FY 2015 Proposed Dedicated Taxes

FY 2015 Total - FY 2015 Proposed Proposed Other Funds General Fund

Change From FY 2014 Approved General Fund

SV0 88,201 107,800 8,899 35,111 107,041 118,995 3,000 40,306 0 22,167 111,719 0 0 0 107,800 90,100 0 44,447 11,336 0

EMERGENCY AND CONTINGENCY RESERVE FUNDS 0 5,500 0 0

0 29,016 0 0 15,518 0

0 40,352 90,100 0 37,685 114,719

(5,500) (4,095) (17,700) 0 (2,621) (4,276)

PA0

PAY-AS-YOU-GO CAPITAL FUND

RH0

DISTRICT RETIREE HEALTH CONTRIBUTION

SB0

INAUGURAL EXPENSES

KZ0

HIGHWAY TRANSPORTATION FUND - TRANSFERS

EZ0

CONVENTION CENTER TRANSFER - DEDICATED TAXES

Total, Financing and Other 6,671,994 7,162,231 6,794,141

929,031

1,033,719

841,634

141,725 271,410

90,105 590,430

1,073,464 7,655,980

39,745 493,749

Total General Fund

Note: Agency budgets in this table are entered at the whole dollar but rounded to nearest thousands of dollars by funding type. This may cause rounding differences at the General Fund level.

FY 2015 Proposed Budget and Financial Plan Page G-5

Government of the District of Columbia FY 2015 Proposed Budget Gross Funds

FY 2015 Proposed Budget by Type of Funding

Appropriation Title FY 2013 Actuals Gross Funds Local Funds Dedicated Taxes Other Funds Federal Funds Private Funds FY 2014 Approved Budget Gross Funds SUBTOTAL, General Fund

(Thousands of Dollars)

Agy Code

Agency Name

Enterprise and Other Funds Dedicated Taxes

SUBTOTAL, Enterprise Gross Funds Intraand Other less IntraDistrict Funds District Funds Funds

TOTAL FY 2015 Proposed Budget Gross Funds

Governmental Direction and Support

19,405 4,443 781 0 12,194 3,544 3,722 2,133 14,798 1,583 498 27,925 29,366 80,497 373,742 1,041 7,529 2,017 1,037 1,439 783 93,645 1,041 0 13,749 603 121,396 818,912 21,026 4,276 902 50 12,100 3,266 5,023 2,946 11,724 1,842 1,802 33,591 11,731 92,760 394,938 1,059 6,615 2,629 1,162 1,480 428 101,248 1,315 15,000 15,948 200 138,980 884,043 22,255 4,566 924 50 8,734 3,015 3,591 3,624 8,435 1,043 1,795 21,203 17,770 57,383 304,496 1,126 7,240 2,798 1,228 1,570 450 66,164 1,438 15,000 14,348 0 114,528 684,776 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1,000 0 0 292 0 55 506 375 13,848 6,325 0 0 0 0 0 0 1,844 60 0 0 0 43,826 68,130 22,255 4,566 924 50 8,734 4,015 3,591 3,624 8,727 1,043 1,850 21,709 18,145 71,231 310,821 1,126 7,240 2,798 1,228 1,570 450 68,008 1,498 15,000 14,348 0 158,354 752,905 0 0 0 0 2,995 0 0 0 0 536 0 0 0 0 0 0 0 0 0 0 0 21,202 0 0 2,572 0 525 27,830 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 391 0 0 0 0 0 391 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 22,255 70 4,566 0 924 0 50 0 11,729 504 4,015 0 3,591 339 3,624 0 8,727 4,350 1,580 70 1,850 0 21,709 13,639 18,145 0 71,231 29,927 310,821 132,389 1,126 0 7,240 0 2,798 0 1,228 0 1,570 0 450 0 89,601 20,030 1,498 0 15,000 0 16,920 0 0 0 158,879 7,619 781,127 208,936 22,325 4,566 924 50 12,233 4,015 3,930 3,624 13,077 1,650 1,850 35,348 18,145 101,158 443,210 1,126 7,240 2,798 1,228 1,570 450 109,631 1,498 15,000 16,920 0 166,498 990,063

AB0 AC0 DX0 AL0 AA0 BA0 AE0 RK0 BE0 JR0 RJ0 AS0 PO0 TO0 AM0 AF0 DL0 CJ0 CG0 CH0 EA0 CB0 AG0 EF0 AD0 PM0 AT0

COUNCIL OF THE DISTRICT OF COLUMBIA OFFICE OF THE D.C. AUDITOR ADVISORY NEIGHBORHOOD COMMISSIONS UNIFORM LAW COMMISSION OFFICE OF THE MAYOR OFFICE OF THE SECRETARY OFFICE OF THE CITY ADMINISTRATOR D.C. OFFICE OF RISK MANAGEMENT D.C. DEPARTMENT OF HUMAN RESOURCES OFFICE OF DISABILITY RIGHTS CAPTIVE INSURANCE AGENCY OFFICE OF FINANCE AND RESOURCE MANAGEMENT OFFICE OF CONTRACTING AND PROCUREMENT OFFICE OF THE CHIEF TECHNOLOGY OFFICER DEPARTMENT OF GENERAL SERVICES CONTRACT APPEALS BOARD BOARD OF ELECTIONS OFFICE OF CAMPAIGN FINANCE PUBLIC EMPLOYEE RELATIONS BOARD OFFICE OF EMPLOYEE APPEALS METROPOLITAN WASHINGTON COUNCIL OF GOVERNMENTS OFFICE OF THE ATTORNEY GENERAL FOR THE DISTRICT OF COLUMBIA D.C. BOARD OF ETHICS AND GOVERNMENT ACCOUNTABILITY INNOVATION FUND OFFICE OF THE INSPECTOR GENERAL TAX REVISION COMMISSION OFFICE OF THE CHIEF FINANCIAL OFFICER Total, Governmental Direction and Support

Economic Development and Regulation

20,543 7,622 4,116 867 2,586 96,120 84,245 1,256 30,555 2,022 11,908 5,544 10,191 36,102 7,053 8,155 5,160 2,652 207,703 144,412 1,684 39,476 2,132 11,753 7,565 11,951 14,714 9,309 8,385 2,105 2,705 15,625 54,312 1,749 15,162 2,392 14,603 0 0 0 0 0 0 0 0 0 0 0 0 0 1,170 0 20,088 80 0 95 0 6,500 34,368 0 33,301 0 200 6,276 12,159 34,803 9,389 8,385 2,200 2,705 22,125 88,681 1,749 48,463 2,392 14,803 7,446 12,159 1,800 509 461 0 0 41,354 61,414 0 0 0 1,658 0 367 0 1 0 0 0 0 80 0 0 0 0 0 22 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 36,603 444 9,899 0 8,846 0 2,200 0 2,705 24 63,479 125,148 150,174 0 1,749 0 48,463 0 2,392 0 16,460 0 7,446 0 12,549 0 37,046 9,899 8,846 2,200 2,729 188,627 150,174 1,749 48,463 2,392 16,460 7,446 12,549

EB0 BD0 EN0 TK0 BJ0 DB0 CF0 DA0 CR0 CQ0 BX0 LQ0 DH0

OFFICE OF THE DEPUTY MAYOR FOR PLANNING AND ECONOMIC DEVELOPMENT

OFFICE OF PLANNING DEPARTMENT OF SMALL AND LOCAL BUSINESS DEVELOPMENT OFFICE OF MOTION PICTURE AND TELEVISION DEVELOPMENT OFFICE OF ZONING DEPARTMENT OF HOUSING & COMMUNITY DEVELOPMENT DEPARTMENT OF EMPLOYMENT SERVICES REAL PROPERTY TAX APPEALS COMMISSION DEPT. OF CONSUMER & REGULATORY AFFAIRS OFFICE OF THE TENANT ADVOCATE COMMISSION ON ARTS & HUMANITIES ALCOHOLIC BEVERAGE REGULATION ADMINISTRATION PUBLIC SERVICE COMMISSION

FY 2015 Proposed Budget and Financial Plan Page H-1

Government of the District of Columbia FY 2015 Proposed Budget Gross Funds

FY 2015 Proposed Budget by Type of Funding

Appropriation Title FY 2013 Actuals Gross Funds Local Funds Dedicated Taxes Other Funds Federal Funds Private Funds FY 2014 Approved Budget Gross Funds SUBTOTAL, General Fund

(Thousands of Dollars)

Agy Code

Agency Name

Enterprise and Other Funds Dedicated Taxes

SUBTOTAL, Enterprise Gross Funds Intraand Other less IntraDistrict Funds District Funds Funds

TOTAL FY 2015 Proposed Budget Gross Funds

DJ0 SR0 CT0 HY0 HP0 ID0

OFFICE OF THE PEOPLE'S COUNSEL DEPT. OF INSURANCE, SECURITIES AND BANKING OFFICE OF CABLE TELEVISION HOUSING AUTHORITY SUBSIDY HOUSING PRODUCTION TRUST FUND SUBSIDY BUSINESS IMPROVEMENT DISTRICTS TRANSFER Total, Economic Development and Regulation

5,169 16,567 5,918 34,182 66,931 23,290 429,632

6,566 21,662 8,464 38,963 0 23,000 584,452

0 0 0 42,963 0 0 184,024

0 6,911 0 22,118 0 9,549 0 0 0 0 0 25,000 1,170 176,646

6,911 22,118 9,549 42,963 0 25,000 361,840

0 0 0 0 0 0 107,562

0 0 0 0 0 0 103

0 0 0 0 0 0 0

0 0 0 0 0 0 0

6,911 0 22,118 0 9,549 0 42,963 0 0 0 25,000 0 469,506 125,615

6,911 22,118 9,549 42,963 0 25,000 595,121

Public Safety and Justice

495,454 203,986 96,314 131,129 6,939 125,478 286 202 2,037 1,128 7,555 8,850 2,658 37,455 12,586 9,702 17,268 10,210 1,169,237 508,767 201,080 110,766 140,254 10,565 93,893 295 270 2,110 1,407 8,790 9,517 2,406 44,014 6,376 13,268 25,501 0 1,179,278 478,100 202,841 103,430 124,349 5,066 2,085 0 0 2,241 1,401 9,519 8,703 526 28,250 0 14,266 18,505 0 999,282 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7,370 1,520 0 28,260 0 0 0 0 0 0 0 0 0 15,231 0 0 1,406 0 53,788 485,470 204,361 103,430 152,610 5,066 2,085 0 0 2,241 1,401 9,519 8,703 526 43,481 0 14,266 19,911 0 1,053,070 4,010 1,638 0 0 7,639 107,467 295 270 0 0 0 60 1,900 0 0 759 8,179 0 132,217 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 489,480 205,999 103,430 152,610 12,704 109,553 295 270 2,241 1,401 9,519 8,763 2,426 43,481 0 15,025 28,090 0 1,185,287 24,758 0 0 169 0 0 0 0 0 0 0 1,641 70 278 5,342 738 200 0 33,197 514,238 205,999 103,430 152,779 12,704 109,553 295 270 2,241 1,401 9,519 10,404 2,496 43,760 5,342 15,763 28,290 0 1,218,484

FA0 FB0 FD0 FL0 FK0 BN0 DQ0 DV0 FH0 FZ0 FX0 FS0 FJ0 UC0 FT0 FR0 FQ0 PJ0

METROPOLITAN POLICE DEPARTMENT FIRE AND EMERGENCY MEDICAL SERVICES DEPARTMENT POLICE OFFICERS' & FIRE FIGHTERS' RETIREMENT SYSTEM DEPARTMENT OF CORRECTIONS D.C. NATIONAL GUARD HOMELAND SECURITY AND EMERGENCY MANAGEMENT AGENCY COMMISSION ON JUDICIAL DISABILITIES & TENURE JUDICIAL NOMINATION COMMISSION OFFICE OF POLICE COMPLAINTS D.C. SENTENCING AND CRIMINAL CODE REVISION COMMISSION OFFICE OF THE CHIEF MEDICAL EXAMINER OFFICE OF ADMINISTRATIVE HEARINGS CRIMINAL JUSTICE COORDINATING COUNCIL OFFICE OF UNIFIED COMMUNICATIONS HOMELAND SECURITY GRANTS DEPARTMENT OF FORENSIC SCIENCES OFFICE OF DEPUTY MAYOR FOR PUBLIC SAFETY AND JUSTICE SECTION 103 JUDGMENTS - PUBLIC SAFETY AND JUSTICE Total, Public Safety and Justice

Public Education System

708,889 39,513 134,897 674,129 70,983 56,825 6,741 79,970 93,562 891 3,390 1,869,789 53,458 0 270,068 0 0 903 0 0 0 0 0 324,429 0 0 117 0 0 0 0 0 0 0 0 117 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 762,347 104,257 39,513 0 405,082 38,188 674,129 0 70,983 0 57,728 0 6,741 0 79,970 0 93,562 5,000 891 0 3,390 0 2,194,335 147,445 866,604 39,513 443,270 674,129 70,983 57,728 6,741 79,970 98,562 891 3,390 2,341,781

GA0 GX0 GD0 GC0 GG0 CE0 GB0 GN0 GO0 GE0 GW0

D.C. PUBLIC SCHOOLS 804,546 * 816,390 701,345 0 7,544 TEACHERS' RETIREMENT FUND 6,396 31,636 39,513 0 0 OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION 390,544 446,685 134,449 0 448 D.C. PUBLIC CHARTER SCHOOLS 601,428 616,499 674,129 0 0 UNIVERSITY OF THE DISTRICT OF COLUMBIA SUBSIDY 65,555 66,691 70,983 0 0 D.C. PUBLIC LIBRARY 43,219 53,480 56,285 0 540 DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD 1,076 4,209 0 0 6,741 NON-PUBLIC TUITION 84,086 79,868 79,970 0 0 SPECIAL EDUCATION TRANSPORTATION 90,287 88,008 93,562 0 0 DC STATE BOARD OF EDUCATION 159 866 891 0 0 DEPUTY MAYOR FOR EDUCATION 2,048 1,826 3,390 0 0 Total, Public Education System 2,089,345 2,206,158 1,854,516 0 15,273 *$221K of DCPS $804.8M FY 2013 Gross Funds expenditure total, representing expenditures outside the General Fund, are shown under the Enterprise and Other Funds section of this report.

Human Support Services

335,624 227,282 197,527 391,669 237,644 242,578 224,462 171,325 232,674 0 0 0 1,200 1,200 3,588 225,662 172,525 236,262 170,977 65,555 22,039 0 41 472 0 0 0 0 0 0 396,640 238,121 258,773 11,481 11,092 18,863 408,121 249,213 277,636

JA0 RL0 RM0

DEPARTMENT OF HUMAN SERVICES CHILD AND FAMILY SERVICES AGENCY DEPARTMENT OF BEHAVIORAL HEALTH

FY 2015 Proposed Budget and Financial Plan Page H-2

Government of the District of Columbia FY 2015 Proposed Budget Gross Funds

FY 2015 Proposed Budget by Type of Funding

Appropriation Title FY 2013 Actuals Gross Funds Local Funds Dedicated Taxes Other Funds Federal Funds Private Funds FY 2014 Approved Budget Gross Funds SUBTOTAL, General Fund

(Thousands of Dollars)

Agy Code

Agency Name

Enterprise and Other Funds Dedicated Taxes

SUBTOTAL, Enterprise Gross Funds Intraand Other less IntraDistrict Funds District Funds Funds

TOTAL FY 2015 Proposed Budget Gross Funds

HC0 HA0 BY0 BH0 BG0 HM0 BZ0 JY0 AP0 VA0 JZ0 JM0 HT0 HX0 HG0

DEPARTMENT OF HEALTH DEPARTMENT OF PARKS AND RECREATION OFFICE ON AGING UNEMPLOYMENT COMPENSATION FUND EMPLOYEES' COMPENSATION FUND OFFICE OF HUMAN RIGHTS OFFICE ON LATINO AFFAIRS CHILDREN AND YOUTH INVESTMENT COLLABORATIVE OFFICE ON ASIAN AND PACIFIC ISLANDER AFFAIRS OFFICE OF VETERANS' AFFAIRS DEPARTMENT OF YOUTH REHABILITATION SERVICES DEPARTMENT ON DISABILITY SERVICES DEPARTMENT OF HEALTH CARE FINANCE NOT-FOR-PROFIT HOSPITAL CORP. SUBSIDY DEPUTY MAYOR FOR HEALTH AND HUMAN SERVICES Total, Human Support Services

276,545 36,958 27,603 7,668 22,954 2,654 3,087 6,500 803 366 101,578 90,005 2,485,478 11,000 855 3,834,490

264,983 39,325 35,459 6,887 20,021 2,902 2,895 3,000 785 391 105,276 95,596 2,747,065 0 1,945 4,198,421

76,306 40,627 31,724 6,887 20,221 2,700 2,769 3,000 823 411 109,332 115,930 717,603 0 1,172 1,757,964

0 0 0 0 0 0 0 0 0 0 0 0 65,829 0 0 65,829

12,393 2,420 0 0 0 0 0 0 0 5 0 7,550 3,632 0 0 31,987

88,699 131,219 43,047 0 31,724 7,736 6,887 0 20,221 0 2,700 267 2,769 0 3,000 0 823 0 416 0 109,332 0 123,480 34,510 787,063 2,051,318 0 0 1,172 0 1,855,780 2,483,622

0 0 0 0 0 0 0 0 0 0 0 10 0 0 0 523

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

219,917 49,487 43,047 2,265 39,460 2,558 6,887 0 20,221 0 2,967 0 2,769 200 3,000 0 823 0 416 0 109,332 386 158,000 51 2,838,381 74,625 0 0 1,172 0 4,339,925 171,007

269,404 45,312 42,018 6,887 20,221 2,967 2,969 3,000 823 416 109,719 158,051 2,913,006 0 1,172 4,510,933

Public Works
134,331 75,331 37,122 70,201 2,612 126 284,851 604,575 140,585 97,058 42,825 96,589 4,200 126 301,088 682,471 121,594 84,270 28,315 17,504 1,000 127 219,136 471,945 0 7,450 0 22,370 0 10,116 0 60,777 0 7,270 0 0 62,686 46,517 62,686 154,500 129,044 106,640 38,431 78,281 8,270 127 328,339 689,131 0 3,610 0 24,382 0 0 0 27,992 0 0 0 995 0 0 0 995 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 129,044 110,250 38,431 103,658 8,270 127 328,339 718,118 23,511 0 7,242 1,150 200 0 0 32,103 152,555 110,250 45,672 104,808 8,470 127 328,339 750,221

KT0 KA0 KV0 KG0 TC0 KC0 KE0

DEPARTMENT OF PUBLIC WORKS DEPARTMENT OF TRANSPORTATION DEPARTMENT OF MOTOR VEHICLES DISTRICT DEPARTMENT OF THE ENVIRONMENT D.C. TAXICAB COMMISSION WASHINGTON METRO AREA TRANSIT COMMISSION WASHINGTON METRO AREA TRANSIT AUTHORITY Total, Public Works

Financing and Other

479,810 1,581 31,825 4,420 8,626 6,665 15,590 3,690 0 0 16,229 49,953 0 88,201 107,800 8,899 524,082 3,675 24,619 6,000 11,863 7,824 21,292 4,495 59,442 10,702 23,800 42,677 5,500 44,447 107,800 0 570,776 5,000 22,670 6,000 11,412 0 21,292 4,469 41,030 3,000 0 51,548 0 11,336 90,100 0 0 0 0 0 0 7,839 0 0 0 0 0 0 0 0 0 0 29,918 0 0 0 0 0 0 0 0 15,653 0 0 0 29,016 0 0 600,694 5,000 22,670 6,000 11,412 7,839 21,292 4,469 41,030 18,653 0 51,548 0 40,352 90,100 0 0 0 0 0 0 0 0 0 0 0 14,900 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 600,694 5,000 22,670 6,000 11,412 7,839 21,292 4,469 41,030 18,653 14,900 51,548 0 40,352 90,100 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 600,694 5,000 22,670 6,000 11,412 7,839 21,292 4,469 41,030 18,653 14,900 51,548 0 40,352 90,100 0

DS0 ZA0 CP0 ZB0 SM0 DT0 ZH0 ZZ0 UP0 DO0 EP0 ELO SV0 PA0 RH0 SB0

REPAYMENT OF LOANS AND INTEREST REPAYMENT OF INTEREST ON SHORT-TERM BORROWING CERTIFICATES OF PARTICIPATION DEBT SERVICE - ISSUANCE COSTS SCHOOLS MODERNIZATION FUND REPAYMENT OF REVENUE BONDS SETTLEMENTS AND JUDGMENTS JOHN A. WILSON BUILDING FUND WORKFORCE INVESTMENTS NON-DEPARTMENTAL EMERGENCY PLANNING AND SECURITY FUND MASTER EQUIPMENT LEASE / PURCHASE PROGRAM EMERGENCY AND CONTINGENCY RESERVE FUNDS PAY-AS-YOU-GO CAPITAL FUND DISTRICT RETIREE HEALTH CONTRIBUTION INAUGURAL EXPENSES

FY 2015 Proposed Budget and Financial Plan Page H-3

Government of the District of Columbia FY 2015 Proposed Budget Gross Funds

FY 2015 Proposed Budget by Type of Funding

Appropriation Title FY 2013 Actuals Gross Funds Local Funds Dedicated Taxes Other Funds Federal Funds Private Funds FY 2014 Approved Budget Gross Funds SUBTOTAL, General Fund

(Thousands of Dollars)

Agy Code

Agency Name

Enterprise and Other Funds Dedicated Taxes

SUBTOTAL, Enterprise Gross Funds Intraand Other less IntraDistrict Funds District Funds Funds

TOTAL FY 2015 Proposed Budget Gross Funds

KZ0 EZ0

HIGHWAY TRANSPORTATION FUND - TRANSFERS CONVENTION CENTER TRANSFER - DEDICATED TAXES Total, Financing and Other 9,911,632 10,792,342 6,794,141 271,410 590,430 7,655,980 3,118,553 2,129 0

35,111 107,041 965,441

40,306 118,995 1,057,519

0 3,000 841,634

22,167 111,719 141,725

15,518 0 90,105

37,685 114,719 1,073,464

0 0 14,900

0 0 0

0 0 0

0 0 0 0

37,685 114,719 1,088,364

0 0 0 10,776,662 718,305

37,685 114,719 1,088,364 11,494,967

Total General Operating Funds

* * * * * *

Enterprise and Other Funds

LA0 LB0 DC0 DY0 ES0 HF0 GF0 UW0 UI0 UZ0 TX0 BK0 TY0 HW0 HI0 TF0 GA0 *

WATER AND SEWER AUTHORITY WASHINGTON AQUEDUCT D.C. LOTTERY & CHARITABLE GAMES CONTROL BOARD D.C. RETIREMENT BOARD WASHINGTON CONVENTION AND SPORTS AUTHORITY HOUSING FINANCE AGENCY UNIVERSITY OF THE DISTRICT OF COLUMBIA D.C. PUBLIC LIBRARY TRUST FUND UNEMPLOYMENT COMPENSATION TRUST FUND HOUSING PRODUCTION TRUST FUND TAX INCREMENT FINANCING (TIF) PROGRAM BALLPARK REVENUE FUND REPAYMENT OF PILOT FINANCING NOT-FOR-PROFIT HOSPITAL CORP. D.C. HEALTH BENEFIT EXCHANGE AUTHORITY D.C. TOBACCO SETTLEMENT FINANCING CORP. D.C. PUBLIC SCHOOLS (Miscellaneous Agency Funds) Total, Enterprise and Other Funds

0 0 242,333 0 0 0 0 4 255,645 55,926 40,746 82,247 10,949 0 10,915 58,477 221 757,463

479,543 64,592 253,000 30,338 114,585 9,689 141,850 17 480,000 142,676 63,931 86,970 16,341 110,000 66,140 0 0 2,059,673

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

0 515,959 0 64,482 0 242,156 0 30,338 0 132,793 0 9,662 0 153,055 0 17 0 367,000 40,422 0 60,439 0 57,656 11,144 15,882 0 0 112,000 0 28,751 0 0 0 0 174,398 1,667,357

515,959 64,482 242,156 30,338 132,793 9,662 153,055 17 367,000 40,422 60,439 68,800 15,882 112,000 28,751 0 0 1,841,755

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

515,959 64,482 242,156 30,338 132,793 9,662 153,055 17 367,000 40,422 60,439 68,800 15,882 112,000 28,751 0 0 1,841,755

Grand Total, DISTRICT GOVERNMENT

10,669,095

12,852,015

6,794,141

271,410 590,430

7,655,980 3,118,553

2,129

174,398 1,667,357

12,618,418 718,305 13,336,723

*These agencies do not use the District's financial system for their transactions.

Note: Agency budgets in this table are entered at the whole dollar but rounded to nearest thousands of dollars by funding type. This may cause rounding differences at the Gross Funds level.

FY 2015 Proposed Budget and Financial Plan Page H-4

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority General Fund

AppropriationTitle

Agy Code

Agency Name

FY 2013 Actuals General Fund FTEs

FY 2014 Approved General Fund FTEs

FY 2015 Proposed Local Funds FTEs

FY 2015 Proposed Dedicated Taxes FTEs

FY 2015 Proposed Other Funds FTEs

Total - FY 2015 Proposed General Fund FTEs

Change From FY 2014 Approved General Fund FTEs

Governmental Direction and Support AB0 COUNCIL OF THE DISTRICT OF COLUMBIA AC0 OFFICE OF THE D.C. AUDITOR DX0 ADVISORY NEIGHBORHOOD COMMISSIONS AA0 OFFICE OF THE MAYOR BA0 OFFICE OF THE SECRETARY AE0 OFFICE OF THE CITY ADMINISTRATOR RK0 OFFICE OF RISK MANAGEMENT BE0 D.C. DEPARTMENT OF HUMAN RESOURCES JR0 OFFICE OF DISABILITY RIGHTS AS0 OFFICE OF FINANCE AND RESOURCE MANAGEMENT PO0 OFFICE OF CONTRACTING AND PROCUREMENT TO0 OFFICE OF THE CHIEF TECHNOLOGY OFFICER AM0 DEPARTMENT OF GENERAL SERVICES AF0 CONTRACT APPEALS BOARD DL0 BOARD OF ELECTIONS CJ0 OFFICE OF CAMPAIGN FINANCE CG0 PUBLIC EMPLOYEE RELATIONS BOARD CH0 OFFICE OF EMPLOYEE APPEALS CB0 OFFICE OF THE ATTORNEY GENERAL FOR THE DISTRICT OF COLUMBIA AG0 D.C. BOARD OF ETHICS AND GOVERNMENT ACCOUNTABILITY AD0 OFFICE OF THE INSPECTOR GENERAL AT0 OFFICE OF THE CHIEF FINANCIAL OFFICER Total, Governmental Direction and Support 184.5 28.5 2.5 76.5 25.0 22.8 19.3 89.7 7.7 34.5 80.4 183.0 612.0 8.1 65.3 22.7 7.9 13.9 466.1 6.6 86.3 796.3 2,839.5 185.5 34.0 2.5 75.0 24.5 24.0 23.0 87.2 8.0 37.0 105.0 210.9 674.3 8.0 59.8 31.0 9.0 14.0 467.4 11.0 94.8 883.9 3,069.8 189.5 31.0 2.5 73.4 24.5 24.0 23.0 92.0 8.0 38.0 146.0 197.2 658.4 8.0 60.0 31.0 9.0 14.0 479.7 13.0 94.8 874.4 3,091.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 5.5 0.0 0.0 3.3 0.0 0.0 0.0 13.9 15.5 0.0 0.0 0.0 0.0 0.0 2.7 0.0 0.0 44.0 84.9

189.5 31.0 2.5 73.4 30.0 24.0 23.0 95.3 8.0 38.0 146.0 211.1 673.9 8.0 60.0 31.0 9.0 14.0 482.4 13.0 94.8 918.4 3,176.3

4.0 -3.0 0.0 -1.6 5.5 0.0 0.0 8.1 0.0 1.0 41.0 0.1 -0.4 0.0 0.2 0.0 0.0 0.0 15.0 2.0 0.0 34.5 106.5

Economic Development and Regulation EB0 OFFICE OF THE DEPUTY MAYOR FOR PLANNING AND ECONOMIC DEVELOPMENT BD0 OFFICE OF PLANNING EN0 DEPARTMENT OF SMALL AND LOCAL BUSINESS DEVELOPMENT TK0 OFFICE OF MOTION PICTURE AND TELEVISION DEVELOPMENT BJ0 OFFICE OF ZONING DB0 DEPARTMENT OF HOUSING & COMMUNITY DEVELOPMENT CF0 DEPARTMENT OF EMPLOYMENT SERVICES DA0 REAL PROPERTY TAX APPEALS COMMISSION CR0 DEPT. OF CONSUMER & REGULATORY AFFAIRS CQ0 OFFICE OF THE TENANT ADVOCATE BX0 COMMISSION ON ARTS AND HUMANITIES

57.6 54.0 25.5 5.1 19.0 63.2 270.6 10.2 268.3 14.7 8.8

75.0 56.5 35.0 5.0 19.0 69.7 339.0 11.0 328.0 15.0 11.0 FY 2015 Proposed Budget and Financial Plan Page I-1

69.0 67.5 37.0 6.0 19.0 35.0 177.5 11.0 153.0 15.0 11.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

10.0 0.0 0.0 0.0 0.0 16.0 130.2 0.0 200.0 0.0 0.0

79.0 67.5 37.0 6.0 19.0 51.0 307.8 11.0 353.0 15.0 11.0

4.0 11.0 2.0 1.0 0.0 -18.7 -31.2 0.0 25.0 0.0 0.0

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority General Fund

AppropriationTitle

Agy Code 42.3 59.9 32.8 102.3 34.1 1,068.2 50.0 76.2 38.4 114.6 39.5 1,282.9 0.0 0.0 0.0 0.0 0.0 601.1 0.0 0.0 0.0 0.0 0.0 0.0 53.0 79.7 40.4 136.6 39.0 704.9

Agency Name

FY 2013 Actuals General Fund FTEs

FY 2014 Approved General Fund FTEs

FY 2015 Proposed Local Funds FTEs

FY 2015 Proposed Dedicated Taxes FTEs

FY 2015 Proposed Other Funds FTEs

Total - FY 2015 Proposed General Fund FTEs 53.0 79.7 40.4 136.6 39.0 1,306.0

Change From FY 2014 Approved General Fund FTEs 3.0 3.4 2.0 22.0 -0.5 23.1

LQ0 DH0 DJ0 SR0 CT0

ALCOHOLIC BEVERAGE REGULATION ADMINISTRATION PUBLIC SERVICE COMMISSION OFFICE OF THE PEOPLE'S COUNSEL DEPT. OF INSURANCE, SECURITIES AND BANKING OFFICE OF CABLE TELEVISION Total, Economic Development and Regulation

Public Safety and Justice FA0 METROPOLITAN POLICE DEPARTMENT FB0 FIRE AND EMERGENCY MEDICAL SERVICES DEPARTMENT FL0 DEPARTMENT OF CORRECTIONS FK0 D.C. NATIONAL GUARD BN0 HOMELAND SECURITY AND EMERGENCY MANAGEMENT AGENCY FH0 OFFICE OF POLICE COMPLAINTS FZ0 D.C. SENTENCING AND CRIMINAL CODE REVISION COMMISSION FX0 OFFICE OF THE CHIEF MEDICAL EXAMINER FS0 OFFICE OF ADMINISTRATIVE HEARINGS FJ0 CRIMINAL JUSTICE COORDINATING COUNCIL UC0 OFFICE OF UNIFIED COMMUNICATIONS FR0 DEPARTMENT OF FORENSIC SCIENCES FQ0 OFFICE OF THE DEPUTY MAYOR FOR PUBLIC SAFETY AND JUSTICE Total, Public Safety and Justice 4,602.1 2,028.1 861.4 26.0 16.5 23.2 8.6 59.2 64.6 1.5 308.9 57.5 9.3 8,066.8 4,503.0 2,070.0 935.0 39.5 16.5 23.3 10.0 70.0 69.6 1.9 322.8 122.3 9.2 8,192.9 4,546.8 2,070.0 915.2 41.3 16.5 23.3 10.0 70.0 69.6 1.3 322.8 128.2 13.0 8,227.8

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

2.0 0.0 20.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 22.0

4,548.8 2,070.0 935.2 41.3 16.5 23.3 10.0 70.0 69.6 1.3 322.8 128.2 13.0 8,249.8

45.8 0.0 0.2 1.8 0.0 0.0 0.0 0.0 0.0 -0.6 0.0 6.0 3.8 56.9

Public Education System GA0 D.C. PUBLIC SCHOOLS GD0 OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION CE0 D.C. PUBLIC LIBRARY GB0 DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD GN0 NON-PUBLIC TUITION GO0 SPECIAL EDUCATION TRANSPORTATION GE0 D.C. STATE BOARD OF EDUCATION GW0 DEPUTY MAYOR FOR EDUCATION Total, Public Education System

6,517.9 209.6 442.7 0.0 16.0 1,466.2 0.0 8.0 8,660.5

6,338.9 219.7 588.6 1.0 17.0 1,509.5 15.0 12.0 8,701.6

7,136.4 246.2 591.1 0.0 18.0 1,509.5 16.0 19.0 9,536.2

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

13.5 0.0 0.0 1.0 0.0 0.0 0.0 0.0 14.5

7,149.9 246.2 591.1 1.0 18.0 1,509.5 16.0 19.0 9,550.7

811.1 26.5 2.5 0.0 1.0 0.0 1.0 7.0 849.1

Human Support Services JA0 DEPARTMENT OF HUMAN SERVICES RL0 CHILD AND FAMILY SERVICES AGENCY RM0 DEPARTMENT OF BEHAVIORAL HEALTH

277.7 578.9 1,164.4

412.6 670.0 1,173.5 FY 2015 Proposed Budget and Financial Plan Page I-2

435.6 668.0 1,174.0

0.0 0.0 0.0

0.0 0.0 32.0

435.6 668.0 1,206.0

23.0 -2.0 32.5

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority General Fund

AppropriationTitle

Agy Code 239.6 473.6 19.2 22.6 10.4 6.1 4.0 551.3 199.6 66.7 4.7 3,618.8 249.9 543.5 39.5 25.7 10.0 6.0 4.0 554.5 203.6 93.7 6.0 3,992.4 171.1 598.1 33.0 25.7 10.0 6.0 4.0 554.5 210.6 90.0 8.0 3,988.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 5.5 0.0 5.5 86.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 9.8 0.0 128.1

Agency Name

FY 2013 Actuals General Fund FTEs

FY 2014 Approved General Fund FTEs

FY 2015 Proposed Local Funds FTEs

FY 2015 Proposed Dedicated Taxes FTEs

FY 2015 Proposed Other Funds FTEs

Total - FY 2015 Proposed General Fund FTEs 257.4 598.1 33.0 25.7 10.0 6.0 4.0 554.5 210.6 105.3 8.0 4,122.1

Change From FY 2014 Approved General Fund FTEs 7.6 54.6 -6.5 0.0 0.0 0.0 0.0 0.0 7.0 11.6 2.0 129.8

HC0 HA0 BY0 HM0 BZ0 AP0 VA0 JZ0 JM0 HT0 HG0

DEPARTMENT OF HEALTH DEPARTMENT OF PARKS AND RECREATION OFFICE ON AGING OFFICE OF HUMAN RIGHTS OFFICE ON LATINO AFFAIRS OFFICE ON ASIAN AND PACIFIC ISLANDER AFFAIRS OFFICE OF VETERANS AFFAIRS DEPARTMENT OF YOUTH REHABILITATION SERVICES DEPARTMENT ON DISABILITY SERVICES DEPTARTMENT OF HEALTH CARE FINANCE DEPUTY MAYOR FOR HEALTH AND HUMAN SERVICES Total, Human Support Services

Public Works KT0 DEPARTMENT OF PUBLIC WORKS KA0 DEPARTMENT OF TRANSPORTATION KV0 DEPARTMENT OF MOTOR VEHICLES KG0 DISTRICT DEPARTMENT OF THE ENVIRONMENT TC0 D.C. TAXICAB COMMISSION Total, Public Works 1,167.9 540.1 191.3 161.7 12.5 2,073.5 1,250.0 570.4 257.0 214.5 33.0 2,324.9

1,222.0 572.4 216.0 95.5 0.0 2,105.9

0.0 0.0 0.0 0.0 0.0 0.0

28.0 0.0 45.0 130.6 61.0 264.6

1,250.0 572.4 261.0 226.1 61.0 2,370.5

0.0 2.0 4.0 11.6 28.0 45.6

Financing and Other DO0 NON-DEPARTMENTAL Total, Financing and Other

0.0 0.0 26,327.2

40.0 40.0 27,604.4

40.0 40.0 27,590.8

0.0 0.0 5.5

0.0 0.0 1,219.1

40.0 40.0 28,815.4

0.0 0.0 1,210.9

Total General Fund

FY 2015 Proposed Budget and Financial Plan Page I-3

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority Gross Funds
FY 2015 Employment Authority by Type of Funding
FY 2014 FY 2013 Approved Actuals Budget - Gross Gross Funds Funds Local Funds FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs Dedicated Taxes Other Funds SUBTOTAL, General Fund FTEs FTEs Enterprise and Other Funds - Enterprise and Other Federal Private Dedicated Funds Funds Funds Taxes SUBTOTAL, Gross Funds less IntraDistrict Funds IntraDistrict Funds FTEs TOTAL FY 2015 Proposed Budget - Gross Funds FTEs

Appropriation Title

Agy Code

Agency Name

Governmental Direction and Support

AB0 28.5 2.5 87.4 25.0 26.3 19.3 117.6 10.7 39.2 80.4 254.5 612.0 8.1 65.3 22.7 7.9 13.9 735.6 6.6 101.5 843.1 3,292.6 927.0 3,541.9 874.4 3,091.4 112.0 94.8 11.0 13.0 0.0 0.0 0.0 0.0 763.1 479.7 0.0 14.0 14.0 0.0 9.0 9.0 0.0 0.0 0.0 2.7 0.0 0.0 44.0 84.9 31.0 31.0 0.0 0.0 59.8 60.0 0.0 0.0 8.0 8.0 0.0 0.0 674.3 658.4 0.0 15.5 673.9 8.0 60.0 31.0 9.0 14.0 482.4 13.0 94.8 918.4 3,176.3 290.0 197.2 0.0 13.9 211.1 105.0 146.0 0.0 0.0 146.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 144.6 0.0 17.3 0.0 166.7 42.0 38.0 0.0 0.0 38.0 0.0 11.0 8.0 0.0 0.0 8.0 3.0 103.3 92.0 0.0 3.3 95.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 6.5 0.0 0.0 0.0 6.5 23.0 23.0 0.0 0.0 23.0 0.0 0.0 27.0 24.0 0.0 0.0 24.0 0.0 0.0 24.5 24.5 0.0 5.5 30.0 0.0 0.0 85.0 73.4 0.0 0.0 73.4 1.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 2.5 2.5 0.0 0.0 2.5 0.0 0.0 0.0 34.0 31.0 0.0 0.0 31.0 0.0 0.0 0.0

COUNCIL OF THE DISTRICT OF COLUMBIA

184.5

185.5

189.5

0.0

0.0

189.5

0.0

0.0

0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

189.5 31.0 2.5 75.3 30.0 24.0 23.0 95.3 11.0 38.0 146.0 211.1 673.9 8.0 60.0 31.0 9.0 14.0 633.6 13.0 112.0 918.4 3,349.5

0.0 0.0 0.0 5.7 0.0 3.0 0.0 18.0 0.0 6.0 0.0 81.0 0.0 0.0 0.0 0.0 0.0 0.0 150.7 0.0 0.0 43.7 308.0

189.5 31.0 2.5 81.0 30.0 27.0 23.0 113.3 11.0 44.0 146.0 292.0 673.9 8.0 60.0 31.0 9.0 14.0 784.3 13.0 112.0 962.0 3,657.5

AC0

OFFICE OF THE D.C. AUDITOR

DX0

ADVISORY NEIGHBORHOOD COMMISSIONS

AA0

OFFICE OF THE MAYOR

BA0

OFFICE OF THE SECRETARY

AE0

OFFICE OF THE CITY ADMINISTRATOR

RK0

OFFICE OF RISK MANAGEMENT

BE0

D.C. DEPARTMENT OF HUMAN RESOURCES

JR0

OFFICE OF DISABILITY RIGHTS

AS0

OFFICE OF FINANCE AND RESOURCE MANAGEMENT

PO0

OFFICE OF CONTRACTING AND PROCUREMENT

TO0

OFFICE OF THE CHIEF TECHNOLOGY OFFICER

AM0

DEPARTMENT OF GENERAL SERVICES

AF0

CONTRACT APPEALS BOARD

DL0

BOARD OF ELECTIONS

CJ0

OFFICE OF CAMPAIGN FINANCE

CG0

PUBLIC EMPLOYEE RELATIONS BOARD

CH0 CB0

OFFICE OF EMPLOYEE APPEALS

OFFICE OF THE ATTORNEY GENERAL FOR THE DISTRICT OF COLUMBIA

AG0

D.C. BOARD OF ETHICS AND GOVERNMENT ACCOUNTABILITY

AD0

OFFICE OF THE INSPECTOR GENERAL

AT0

OFFICE OF THE CHIEF FINANCIAL OFFICER Total, Governmental Direction and Support

Economic Development and Regulation EB0 OFFICE OF THE DEPUTY MAYOR FOR PLANNING AND ECONOMIC DEVELOPMENT BD0 OFFICE OF PLANNING EN0 DEPARTMENT OF SMALL AND LOCAL BUSINESS DEVELOPMENT TK0 OFFICE OF MOTION PICTURE AND TELEVISION DEVELOPMENT BJ0 OFFICE OF ZONING DB0 DEPARTMENT OF HOUSING & COMMUNITY DEVELOPMENT CF0 DEPARTMENT OF EMPLOYMENT SERVICES DA0 REAL PROPERTY TAX APPEALS COMMISSION CR0 DEPT. OF CONSUMER & REGULATORY AFFAIRS CQ0 OFFICE OF THE TENANT ADVOCATE BX0 COMMISSION ON ARTS AND HUMANITIES LQ0 ALCOHOLIC BEVERAGE REGULATION ADMINISTRATION DH0 PUBLIC SERVICE COMMISSION DJ0 OFFICE OF THE PEOPLE'S COUNSEL SR0 DEPT. OF INSURANCE, SECURITIES AND BANKING CT0 OFFICE OF CABLE TELEVISION Total, Economic Development and Regulation 60.7 57.6 26.3 5.1 19.0 129.7 463.1 10.2 268.3 14.7 16.2 42.3 64.9 32.8 109.7 34.1 1,354.6 79.0 60.0 40.8 5.0 19.0 159.0 546.0 11.0 328.0 15.0 19.0 50.0 78.6 38.4 125.6 39.5 1,614.0

69.0 67.5 37.0 6.0 19.0 35.0 177.5 11.0 153.0 15.0 11.0 0.0 0.0 0.0 0.0 0.0 601.1

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

10.0 0.0 0.0 0.0 0.0 16.0 130.2 0.0 200.0 0.0 0.0 53.0 79.7 40.4 136.6 39.0 704.9

79.0 67.5 37.0 6.0 19.0 51.0 307.8 11.0 353.0 15.0 11.0 53.0 79.7 40.4 136.6 39.0 1,306.0

0.0 3.5 3.0 0.0 0.0 77.5 251.3 0.0 0.0 0.0 8.0 0.0 3.0 0.0 0.0 0.0 346.2

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

79.0 71.0 40.0 6.0 19.0 128.5 559.0 11.0 353.0 15.0 19.0 53.0 82.6 40.4 136.6 39.0 1,652.2

4.0 0.0 0.0 0.0 0.0 30.5 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 34.5

83.0 71.0 40.0 6.0 19.0 159.0 559.0 11.0 353.0 15.0 19.0 53.0 82.6 40.4 136.6 39.0 1,686.7

FY 2015 Proposed Budget and Financial Plan Page J-1

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority Gross Funds
FY 2015 Employment Authority by Type of Funding
FY 2014 FY 2013 Approved Actuals Budget - Gross Gross Funds Funds Local Funds FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs Dedicated Taxes Other Funds SUBTOTAL, General Fund FTEs FTEs Enterprise and Other Funds - Enterprise and Other Federal Private Dedicated Funds Funds Funds Taxes SUBTOTAL, Gross Funds less IntraDistrict Funds IntraDistrict Funds FTEs TOTAL FY 2015 Proposed Budget - Gross Funds FTEs

Appropriation Title

Agy Code

Agency Name

Public Safety and Justice 4,641.9 2,028.1 863.8 70.5 64.0 2.0 2.0 23.2 8.6 59.2 73.1 14.1 318.5 63.6 15.0 8,247.6 18.3 8,424.2 13.0 8,227.8 0.0 0.0 0.0 22.0 125.3 128.2 0.0 0.0 128.2 13.0 8,249.8 328.8 322.8 0.0 0.0 322.8 16.0 1.3 0.0 0.0 1.3 77.6 69.6 0.0 0.0 69.6 0.0 14.1 0.0 3.0 7.2 220.8 70.0 70.0 0.0 0.0 70.0 0.0 10.0 10.0 0.0 0.0 10.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 23.3 23.3 0.0 0.0 23.3 0.0 0.0 2.0 0.0 0.0 0.0 0.0 2.0 0.0 2.0 0.0 0.0 0.0 0.0 2.0 0.0 69.0 16.5 0.0 0.0 16.5 62.5 0.0 117.0 41.3 0.0 0.0 41.3 84.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 935.0 915.2 0.0 20.0 935.2 0.0 0.0 0.0 2,100.0 2,070.0 0.0 0.0 2,070.0 30.0 0.0 0.0 4,530.0 4,546.8 0.0 2.0 4,548.8 15.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 4,564.0 2,100.0 935.2 126.0 79.0 2.0 2.0 23.3 10.0 70.0 69.6 15.4 322.8 131.2 20.2 8,470.6 4.0 0.0 0.8 0.0 0.0 0.0 0.0 0.0 0.0 0.0 8.0 0.6 6.0 5.1 1.8 26.3 4,568.0 2,100.0 936.0 126.0 79.0 2.0 2.0 23.3 10.0 70.0 77.6 16.0 328.8 136.3 22.0 8,496.9

FA0

METROPOLITAN POLICE DEPARTMENT

FB0

FIRE AND EMERGENCY MEDICAL SERVICES DEPARTMENT

FL0

DEPARTMENT OF CORRECTIONS

FK0 BN0

D.C. NATIONAL GUARD

HOMELAND SECURITY AND EMERGENCY MANAGEMENT AGENCY

DQ0

COMMISSION ON JUDICIAL DISABILITIES AND TENURE

DV0

JUDICIAL NOMINATION COMMISSION

FH0

OFFICE OF POLICE COMPLAINTS

FZ0

D.C. SENTENCING AND CRIMINAL CODE REVISION COMMISSION

FX0

OFFICE OF THE CHIEF MEDICAL EXAMINER

FS0

OFFICE OF ADMINISTRATIVE HEARINGS

FJ0

CRIMINAL JUSTICE COORDINATING COUNCIL

UC0

OFFICE OF UNIFIED COMMUNICATIONS

FR0 FQ0

DEPARTMENT OF FORENSIC SCIENCES

OFFICE OF THE DEPUTY MAYOR FOR PUBLIC SAFETY AND JUSTICE Total, Public Safety and Justice

Public Education System 7,582.8 312.8 448.0 0.0 16.0 1,466.2 0.0 8.0 9,833.8 12.0 9,792.7 15.0 1,509.5 1,509.5 16.0 19.0 9,536.2 17.0 18.0 1.0 0.0 593.6 591.1 0.0 0.0 0.0 0.0 0.0 0.0 0.0 360.0 246.2 0.0 7,284.6 7,136.4 0.0 13.5 0.0 0.0 1.0 0.0 0.0 0.0 0.0 14.5 7,149.9 246.2 591.1 1.0 18.0 1,509.5 16.0 19.0 9,550.7 412.3 122.7 5.0 0.0 0.0 0.0 0.0 0.0 540.0 0.0 0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.9 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 7,562.2 369.9 596.1 1.0 18.0 1,509.5 16.0 19.0 10,091.6 558.0 3.2 0.0 0.0 0.0 0.0 0.0 0.0 561.2 8,120.2 373.0 596.1 1.0 18.0 1,509.5 16.0 19.0 10,652.8

GA0

D.C. PUBLIC SCHOOLS

GD0

OFFICE OF THE STATE SUPERINTENDENT OF EDUCATION

CE0

D.C. PUBLIC LIBRARY

GB0

DISTRICT OF COLUMBIA PUBLIC CHARTER SCHOOL BOARD

GN0

NON-PUBLIC TUITION

GO0

SPECIAL EDUCATION TRANSPORTATION

GE0

DC STATE BOARD OF EDUCATION

GW0

DEPUTY MAYOR FOR EDUCATION Total, Public Education System

Human Support Services 799.2 780.4 1,258.6 603.2 478.5 40.9 23.4 10.4 6.1 4.0 551.3 383.4 945.8 817.0 1,321.0 621.8 550.1 66.0 28.0 10.0 6.0 4.0 554.5 413.0 435.6 668.0 1,174.0 171.1 598.1 33.0 25.7 10.0 6.0 4.0 554.5 210.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 32.0 86.3 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 435.6 668.0 1,206.0 257.4 598.1 33.0 25.7 10.0 6.0 4.0 554.5 210.6 495.7 149.0 83.0 342.8 0.0 10.0 2.4 0.0 0.0 0.0 0.0 220.4 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 931.3 817.0 1,289.0 600.2 598.1 43.0 28.0 10.0 6.0 4.0 554.5 431.0 20.0 0.0 92.1 10.4 2.9 20.0 0.0 0.0 0.0 0.0 0.0 0.0 951.3 817.0 1,381.0 610.6 601.0 63.0 28.0 10.0 6.0 4.0 554.5 431.0

JA0

DEPARTMENT OF HUMAN SERVICES

RL0

CHILD AND FAMILY SERVICES AGENCY

RM0

DEPARTMENT OF BEHAVIORAL HEALTH

HC0

DEPARTMENT OF HEALTH

HA0

DEPARTMENT OF PARKS AND RECREATION

BY0

D.C. OFFICE ON AGING

HM0

OFFICE OF HUMAN RIGHTS

BZ0

OFFICE ON LATINO AFFAIRS

AP0

OFFICE ON ASIAN AND PACIFIC ISLANDER AFFAIRS

VA0

OFFICE OF VETERANS' AFFAIRS

JZ0

DEPARTMENT OF YOUTH REHABILITATION SERVICES

JM0

DEPARTMENT ON DISABILITY SERVICES

FY 2015 Proposed Budget and Financial Plan Page J-2

Government of the District of Columbia FY 2015 Proposed Full-Time Equivalent Employment Authority Gross Funds
FY 2015 Employment Authority by Type of Funding
FY 2014 FY 2013 Approved Actuals Budget - Gross Gross Funds Funds Local Funds FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs FTEs Dedicated Taxes Other Funds SUBTOTAL, General Fund FTEs FTEs Enterprise and Other Funds - Enterprise and Other Federal Private Dedicated Funds Funds Funds Taxes SUBTOTAL, Gross Funds less IntraDistrict Funds IntraDistrict Funds FTEs TOTAL FY 2015 Proposed Budget - Gross Funds FTEs

Appropriation Title

Agy Code

Agency Name

HT0 4.7 5,108.6 6.0 5,541.3 8.0 3,988.5 0.0 5.5 0.0 128.1 8.0 0.0 4,122.1 1,418.4 0.0 0.0 0.0 0.0 0.0 0.0

DEPARTMENT OF HEALTH CARE FINANCE

164.5

198.0

90.0

5.5

9.8

105.3

115.1

0.0

0.0

0.0

220.4 8.0 5,540.5

0.0 0.0 145.3

220.4 8.0 5,685.8

HG0

DEPUTY MAYOR FOR HEALTH AND HUMAN SERVICES Total, Human Support Services

Public Works 1,320.1 540.1 191.3 249.3 13.5 2,314.3 33.0 2,603.7 0.0 2,105.9 0.0 0.0 61.0 264.6 61.0 2,370.5 0.0 107.8 0.0 0.0 333.3 95.5 0.0 130.6 226.1 107.8 0.0 259.0 216.0 0.0 45.0 261.0 0.0 0.0 570.4 572.4 0.0 0.0 572.4 0.0 0.0 1,408.0 1,222.0 0.0 28.0 1,250.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 1,250.0 572.4 261.0 333.9 61.0 2,478.3 158.0 0.0 2.0 6.9 0.0 166.9 1,408.0 572.4 263.0 340.8 61.0 2,645.2

KT0

DEPARTMENT OF PUBLIC WORKS

KA0

DEPARTMENT OF TRANSPORTATION

KV0

DEPARTMENT OF MOTOR VEHICLES

KG0

DISTRICT DEPARTMENT OF THE ENVIRONMENT

TC0

D.C. TAXICAB COMMISSION Total, Public Works

Financing and Other 0.0 0.0 30,151.4 40.0 40.0 31,557.8 40.0 40.0 27,590.8 0.0 0.0 0.0 0.0 5.5 1,219.1 40.0 0.0 40.0 0.0 28,815.4 2,799.9 0.0 0.0 7.4 0.0 0.0 0.0 0.0 0.0 0.0 40.0 40.0 31,622.7 0.0 0.0 1,242.2 40.0 40.0 32,864.9

NON-DEPARTMENTAL Total, Financing and Other Total General Operating Funds

DO0

Enterprise and Other Funds 67.0 0.0 0.0 0.0 67.0 30,218.4 32,671.4 27,590.8 37.0 1,113.6 0.0 0.0 0.0 0.0 948.4 0.0 0.0 0.0 0.0 0.0 56.2 0.0 0.0 0.0 72.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28,815.4 2,799.9 0.0 0.0 0.0 0.0 0.0 7.4 0.0 0.0 0.0 0.0 0.0 0.0 76.0 57.6 948.4 54.0 1,136.0 1,136.0 76.0 57.6 948.4 54.0 1,136.0 32,758.7 0.0 0.0 0.0 0.0 0.0 1,242.2 76.0 57.6 948.4 54.0 1,136.0 34,000.9

DC0

D.C. LOTTERY AND CHARITABLE GAMES CONTROL BOARD

DY0

D.C. RETIREMENT BOARD

GF0

UNIVERSITY OF THE DISTRICT OF COLUMBIA

HI0

D.C. HEALTH BENEFIT EXCHANGE AUTHORITY Total, Enterprise and Other Funds

Grand Total, DISTRICT GOVERNMENT

5.5 1,219.1

FY 2015 Proposed Budget and Financial Plan Page J-3

FY 2015 Budget Request Act

______________________ Chairman Phil Mendelson at the request of the Mayor

A BILL _________

IN THE COUNCIL OF THE DISTRICT OF COLUMBIA __________ To adopt the request of the District of Columbia government for appropriation and authorization for the fiscal year ending September 30, 2015. BE IT ENACTED BY THE COUNCIL OF THE DISTRICT OF COLUMBIA, That this act may be cited as the "Fiscal Year 2015 Budget Request Act of 2014". Sec. 2. The Council of the District of Columbia approves the following expenditure levels and appropriation language for the government of the District of Columbia for the fiscal year ending September 30, 2015. DIVISION A DISTRICT OF COLUMBIA APPROPRIATION REQUEST TITLE I--FEDERAL FUNDS DISTRICT OF COLUMBIA COURTS FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA COURTS For salaries and expenses for the District of Columbia Courts, $255,819,000 to be allocated as follows: for the District of Columbia Court of Appeals, $13,844,000 , of which not to exceed $2,500 is for official reception and representation expenses; for the District of Columbia Superior Court, $117,885,000, of which not to exceed $2,500 is for official reception and representation expenses; for the District of Columbia Court System, $72,310,000, of which not to exceed $2,500 is for official reception and representation expenses; and $51,780,000, to remain available until September 30, 2016, for capital improvements for District of Columbia courthouse facilities; provided, that funds made available for capital improvements shall be expended consistent with the District of Columbia Courts master plan study and facilities condition assessment: provided further, that notwithstanding any other provision of law, all amounts under this heading shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for salaries and expenses of other Federal agencies; provided further, that 30 days after providing written notice to the Committees on Appropriations of the House of Representatives and the Senate, the District of Columbia Courts may reallocate not more than 6,000,000 of the funds provided under this heading among the items and entities funded under this heading: Provided further, That the Joint

Committee on Judicial Administration in the District of Columbia may, by regulation, establish a program substantially similar to the program set forth in subchapter II of chapter 35 of title 5, United States Code, for individuals serving the District of Columbia Courts. FEDERAL PAYMENT FOR DEFENDER SERVICES IN DISTRICT OF COLUMBIA COURTS For payments authorized under section 112604 and section 112605 of the District of Columbia Official Code (relating to representation provided under the District of Columbia Criminal Justice Act), payments for counsel appointed in proceedings in the Family Court of the Superior Court of the District of Columbia under Chapter 23 of Title 16 of the District of Columbia Official Code, or pursuant to contractual agreements to provide guardian ad litem representation, training, technical assistance, and such other services as are necessary to improve the quality of guardian ad litem representation, payments for counsel appointed in adoption proceedings under Chapter 3 of Title 16 of the District of Columbia Official Code, and payments authorized under section 212060 of the District of Columbia Official Code (relating to services provided under the District of Columbia Guardianship, Protective Proceedings, and Durable Power of Attorney Act of 1986), $49,890,000, to remain available until expended; provided, that funds provided under this heading shall be administered by the Joint Committee on Judicial Administration in the District of Columbia; provided further, that notwithstanding any other provision of law, this appropriation shall be apportioned quarterly by the Office of Management and Budget and obligated and expended in the same manner as funds appropriated for expenses of other Federal agencies.

FEDERAL PAYMENT FOR RESIDENT TUITION SUPPORT For a Federal payment to the District of Columbia, to be deposited into a dedicated account, for a nationwide program to be administered by the Mayor, for District of Columbia resident tuition support, $40,000,000, to remain available until expended; provided, that such funds, including any interest accrued thereon, may be used on behalf of eligible District of Columbia residents to pay an amount based upon the difference between in-State and out-ofState tuition at public institutions of higher education, or to pay up to $2,500 each year at eligible private institutions of higher education; provided further, that the awarding of such funds may be prioritized on the basis of a resident's academic merit, the income and need of eligible students and such other factors as may be authorized; provided further, that the District of Columbia government shall maintain a dedicated account for the Resident Tuition Support Program that shall consist of the Federal funds appropriated to the Program in this Act and any subsequent appropriations, any unobligated balances from prior fiscal years, and any interest earned in this or any fiscal year; provided further, that the account shall be under the control of the District of Columbia Chief Financial Officer, who shall use those funds solely for the purposes of carrying out the Resident Tuition Support Program; provided further, that the Office of the Chief Financial Officer shall provide a quarterly financial report to the Committees on Appropriations of the House of Representatives and the Senate for these funds showing, by object class, the expenditures made and the purpose therefor.

FEDERAL PAYMENT FOR SCHOOL IMPROVEMENT For a Federal payment to a school improvement program in the District of Columbia, $43,000,000, to remain available until expended, as authorized under the Scholarship for Opportunity and Results Act, approved April 15, 2011 (division C of Pub. L. No. 112-10; 125 Stat. 38), to be allocated as follows: for the District of Columbia Public Schools, $20,000,000 to improve public school education in the District of Columbia; for the State Education Office, $20,000,000 to expand quality public charter schools in the District of Columbia; and for the activities specified in sections 3007(b) through 3007(d) and 3009 of the Act, $3,000,000. FEDERAL PAYMENT TO THE DISTRICT OF COLUMBIA WATER AND SEWER AUTHORITY For a Federal payment to the District of Columbia Water and Sewer Authority, $16,000,000, to remain available until expended, to continue implementation of the Combined Sewer Overflow Long-Term Plan; provided, that the District of Columbia Water and Sewer Authority provides a 100 percent match for this payment. FEDERAL PAYMENT TO THE CRIMINAL JUSTICE COORDINATING COUNCIL For a Federal payment to the Criminal Justice Coordinating Council, $1,900,000, to remain available until expended, to support initiatives related to the coordination of Federal and local criminal justice resources in the District of Columbia. FEDERAL PAYMENT FOR JUDICIAL COMMISSIONS For a Federal payment, to remain available until September 30, 2016, to the Commission on Judicial Disabilities and Tenure, $295,000, and for the Judicial Nomination Commission, $270,000. FEDERAL PAYMENT FOR THE DISTRICT OF COLUMBIA NATIONAL GUARD For a Federal payment to the District of Columbia National Guard, $435,000, to remain available until expended. FEDERAL PAYMENT FOR TESTING AND TREATMENT OF HIV/AIDS For a Federal payment to the District of Columbia for the testing of individuals for, and the treatment of individuals with, human immunodeficiency virus and acquired immunodeficiency syndrome in the District of Columbia, $5,000,000. FEDERAL PAYMENT FOR D.C. COMMISSION ON THE ARTS AND HUMANITIES GRANTS For a Federal payment to the District of Columbia Commission on the Arts and Humanities, $1,000,000, to fund competitively awarded grants for non-profit fine and performing arts organizations based in and primarily serving the District of Columbia. FEDERAL PAYMENT FOR EMERGENCY PLANNING AND SECURITY COSTS IN THE DISTRICT OF COLUMBIA For a Federal payment of necessary expenses, as determined by the Mayor of the District of Columbia in written consultation with the elected county or city officials of surrounding jurisdictions, $14,900,000, to remain available until expended and in addition any funds that 3

remain available from prior year appropriations under this heading for the District of Columbia Government, for the costs of providing public safety at events related to the presence of the national capital in the District of Columbia, including support requested by the Director of the United States Secret Service Division in carrying out protective duties under the direction of the Secretary of Homeland Security, and for the costs of providing support to respond to immediate and specific terrorist threats or attacks in the District of Columbia or surrounding jurisdictions.

TITLE II--DISTRICT OF COLUMBIA FUNDS--SUMMARY OF EXPENSES The following amounts are appropriated for the District of Columbia for the current fiscal year out of the General Fund of the District of Columbia (General Fund), except as otherwise specifically provided; provided, that notwithstanding any other provision of law, except as provided in section 450A of the District of Columbia Home Rule Act, approved November 2, 2000 (114 Stat. 2440; D.C. Official Code 1-204.50a), and provisions of this Act, the total amount appropriated in this Act for operating expenses for the District of Columbia for fiscal year 2015 under this heading shall not exceed the lesser of the sum of the total revenues of the District of Columbia for such fiscal year or $12,618,418,000 (of which $7,065,551,000 shall be from local funds (including $271,410,000 from dedicated taxes), $959,942,000 shall be from Federal grant funds, $2,074,811,000 from Medicaid payments, $590,430,000 shall be from other funds, and $2,129,000 shall be from private funds, and $83,800,000 shall be from funds previously appropriated in this Act as Federal payments, which does not include funds appropriated under the American Recovery and Reinvestment Act of 2009, approved February 17, 2009 (123 Stat. 115; 26 U.S.C. 1, note), $1,841,755,000 shall be from enterprise and other funds; provided further, that of the local funds, such amounts as may be necessary may be derived from the Districts General Fund balance; provided further, that of these funds the Districts intra-District authority shall be $718,305,000; in addition, for capital construction projects, an increase of 2,966,443,000, of which $2,613,138,000 shall be from local funds, $74,288,000 from the Local Transportation Fund, $24,785,000 from the District of Columbia Highway Trust Fund, and $254,230,000 from Federal grant funds, and a rescission of $793,969,000, of which $723,098,000 is from local funds, $5,816,000from the Local Transportation Fund, $24,751,000 from the District of Columbia Highway Trust Fund, and $40,304,000 from Federal grant funds appropriated under this heading in prior fiscal years, for a net amount of $2,172,474,000, to remain available until expended; provided further, that the amounts provided under this heading are to be available, allocated, and expended as proposed under this title and Title III of this Act, at the rate set forth under District of Columbia Funds Division of Expenses as included in the Fiscal Year 2015 Proposed Budget and Financial Plan submitted to the Congress by the District of Columbia; provided further, that, notwithstanding any other provision of law, upon the first enactment of the Districts budget request under this Act, through September 30, 2015, during a period in which there is an absence of a federal appropriations act authorizing the expenditure of local funds, the District of Columbia is authorized to obligate and expend local funds for programs and activities at the rate set forth in this Act and to approve and execute reprogramming requests of local funds pursuant to section 446 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; D.C. Official Code 1-204.46); provided further, that this amount may be increased by proceeds 4

of one-time transactions, which are expended for emergency or unanticipated operating or capital needs; provided further, that such increases shall be approved by enactment of local District law and shall comply with all reserve requirements contained in the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; D.C. Official Code 1-201.01 et seq.), as amended by this Act; provided further, that the Chief Financial Officer of the District of Columbia shall take such steps as are necessary to assure that the District of Columbia meets these requirements, including the apportioning by the Chief Financial Officer of the appropriations and funds made available to the District during fiscal year 2015; except, that the Chief Financial Officer may not reprogram for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects. TITLE III--DISTRICT OF COLUMBIA FUNDS - - DIVISION OF EXPENSES OPERATING EXPENSES GOVERNMENTAL DIRECTION AND SUPPORT Governmental direction and support, $781,127,000 (including $684,776,000 from local funds, $27,830,000 from Federal grant funds, $68,130,000 from other funds, and $391,000 from private funds): provided, that there are appropriated such additional amounts as may be necessary to account for vendor fees that are paid as a fixed percentage of revenue recovered from third parties on behalf of the District under contracts that provide for payments of fees based upon such revenue as may be collected by the vendor; provided further, that any program fees collected from the issuance of debt shall be available for the payment of expenses of the debt management program of the District, to be allocated as follows: (1) Council of the District of Columbia. $22,255,000 from local funds; provided, that not to exceed $25,000 shall be available for the Chairman from this appropriation for official reception and representation expenses and for purposes consistent with the Discretionary Funds Act of 1973, approved October 26, 1973 (87 Stat. 509; D.C. Official Code 1-333.10); provided, that all funds deposited into the Council Technology Projects Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (2) Office of the District of Columbia Auditor. $4,566,000 from local funds; (3) Advisory Neighborhood Commissions. $924,000 from local funds; provided, that all funds deposited into the Agency Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (4) Uniform Law Commission. $50,000 from local funds; (5) Office of the Mayor. $11,729,000 (including $8,734,000 from local funds and $2,995,000 from Federal grant funds); provided, that not to exceed $25,000 shall be available for the Mayor for official reception and representation expenses; (6) Office of the Secretary. $4,015,000 (including $3,015,000 from local funds and $1,000,000 from other funds); provided that all funds deposited into the Emancipation Day Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (7) City Administrator. $3,591,000 from local funds provided, that not to exceed $10,600 shall be available for the City Administrator for official reception and representation expenses; (8) Office of Risk Management. $3,624,000 from local funds; 5

(9) Department of Human Resources. $8,727,000 (including $8,435,000 from local funds and $292,000 from other funds); (10) Office of Disability Rights. $1,580,000 (including $1,043,000 from local funds and $536,000 from Federal grant funds); (11) Captive Insurance Agency. $1,850,000 (including $1,795,000 from local funds and $55,000 from other funds); provided that all funds deposited into the Agency Fund (Free Standing Clinics/Insurance) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Captive Insurance Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (12) Office of Finance and Resource Management. $21,709,000 (including $21,203,000 from local funds and $506,000 from other funds); (13) Office of Contracting and Procurement. $18,145,000 (including from $17,770,000 from local funds and $375,000 from other funds); (14) Office of Chief Technology Officer. $71,231,000 (including $57,383,000 from local funds, and $13,848,000 from other funds);provided, that all funds deposited into the D.C. Net Service Support Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (15) Department of General Services. $310,821,000 (including $304,496,000 from local funds and $6,325,000 from other funds); provided, that all funds deposited into the Eastern Market Enterprise Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (16) Contract Appeals Board. $1,126,000 from local funds; (17) Board of Elections. $7,240,000 from local funds; (18) Office of Campaign Finance. $2,798,000 from local funds; provided, that all funds deposited into the Special Purpose Revenue fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended (19) Public Employee Relations Board. $1,228,000 from local funds; (20) Office of Employee Appeals. $1,570,000 from local funds; (21) Metropolitan Washington Council of Governments. $450,000 from local funds; (22) Office of the Attorney General. $89,601,000 (including $66,164,000 from local funds, $21,202,000 from Federal grant funds, $1,844,000 from other funds, and $391,000 from private funds); provided, that all funds deposited into the Child SPT TANG/AFDC Collections Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Child SPT Reimbursements and Fees Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Child SPT Interest Income Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Nuisance Abatement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (23) Board of Ethics and Government Accountability. $1,498,000 (including $1,438,000 from local funds and $60,000 from other funds); provided, that all funds deposited into the Lobbyist Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Board of 6

Ethics and Accountability Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (24) Innovation Fund. $15,000,000 from local funds; (25) Office of the Inspector General. $16,920,000 (including $14,348,000 from local funds and $2,572,000 from Federal grant funds); and; (26) Office of the Chief Financial Officer. $158,879,000 (including $114,528,000 from local funds, $525,000 from Federal grant funds and $43,826,000 from other funds); provided, that not to exceed $10,600 shall be available for the Chief Financial Officer for official reception and representation expenses; provided further, that amounts appropriated by this Act may be increased by the amount required to pay banking fees for maintaining the funds of the District of Columbia; provided further, that all funds deposited into the OFT Central Collection Unit Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Recorder of Deeds Surcharge Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended. ECONOMIC DEVELOPMENT AND REGULATION Economic development and regulation, $469,506,000 (including $185,194,000 from local funds (including $1,170,000 from dedicated taxes), 106,562,000 from Federal grant funds, $176,646,000 from other funds, $103,000 from private funds, and $1,000,000 from funds previously appropriated from this Act under the heading Federal Payment for D.C. Commission on the Arts and Humanities Grants), to be allocated as follows: (1) Deputy Mayor for Planning and Economic Development. $36,603,000 (including $14,714,000 from local funds, $1,800,000 from Federal grant funds, and $20,088,000 from other funds); provided, that all funds deposited into the Industrial Revenue Bond program are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the H Street Retail Priority Area Grant Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended. (2) Office of Planning. $9,899,000 (including $9,309,000 from local funds, $509,000 from Federal grant funds, $80,000 from other funds, and $1,000 from private funds); provided, that all funds deposited into the Historic Landmark and Historic District Filing Fees (Local) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Historical Landmark and Historic District Filing Fees (O-Type) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (3) Department of Small and Local Business Development. $8,846,000 (including $8,385,000 from local funds and $461,000 from Federal grant funds);provided, that all funds deposited into the Small Business Micro Loan Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (4) Office of Motion Picture and Television Development. $2,200,000 (including $2,105,000 from local funds and $95,000 from other funds; provided, that all funds deposited into the Film DC Economic Incentive Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (5) Office of Zoning. $2,705,000 from local funds; 7

(6) Department of Housing and Community Development. $63,479,000 (including $15,625,000 from local funds, $41,354,000 from Federal grant funds, and $6,500,000 from other funds); provided, that all funds deposited into the CU 1&2 Affordable Housing Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the DHCD Unified Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Land Acquisition for Housing Development Opportunities (LAHDO) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the RLF Escrow Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Rehab Repay Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Home Again Revolving Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the HPAP - Repay Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (7) Department of Employment Services. $150,174,000 (including $54,312,000 from local funds, $61,414,000 from Federal grant funds, $34,368,000 from other funds, and $80,000 from private funds); provided, that all funds deposited into the Workers' Compensation Administration Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the UI Administrative Assessment Tax Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the UI Interest/Penalties Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Workers' Compensation Special Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Reed Act Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (8) Real Property Tax Appeals Commission. $1,749,000 from local funds; (9) Department of Consumer and Regulatory Affairs. $48,463,000 (including $15,162,000 from local funds and $33,301,000 from other funds); provided, that all funds deposited into the Basic Business License Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Green Building Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the R-E Guar. & Educ. Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Nuisance Abatement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the OPLA - Special Account are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Board of Engineers Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Corporate Recordation Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; 8

(10) Office of the Tenant Advocate. $2,392,000 from local funds; (11) Commission on Arts and Humanities. $16,460,000 (including $14,603,000 from local funds, $658,000 from Federal grant funds, $200,000 from other funds, and $1,000,000 from funds previously appropriated from this Act, under the heading Federal Payment for D.C. Commission on the Arts and Humanities Grants, to fund competitively awarded grants for nonprofit fine and performing arts organizations based in and primarily serving the District); provided, that all funds deposited into the Special Purpose Revenue Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (12) Alcoholic Beverage Regulation Administration. $7,446,000 (including $1,170,000 from local funds (including $1,170,000 from dedicated taxes and $6,276,000 from other funds); provided, that all funds deposited into the ABC - Import And Class License Fees Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (13) Public Service Commission. $12,549,000 (including $367,000 from Federal grant funds, $12,159,000 from other funds, and 22,000 from private funds); provided, that all funds deposited into the Operating - Utility Assessment Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the PJM Settlement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (14) Office of the Peoples Counsel. $6,911,000 from other funds; provided, that all funds deposited into the Advocate for Consumers Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (15) Department of Insurance, Securities, and Banking. $22,118,000 from other funds; provided, that all funds deposited into the Foreclosure Mediation Fund (Temporary) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Insurance Assessment Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the HMO Assessment Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Foreclosure Mediation Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Capital Access Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (16) Office of Cable Television. $9,549,000 from other funds; provided, that all funds deposited into the Cable Franchise Fees Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (17) Housing Authority Subsidy Payment. $42,963,000 from local funds; and (18) Business Improvement Districts Transfer. $25,000,000 from other funds. PUBLIC SAFETY AND JUSTICE Public safety and justice, $1,185,287,000 (including $999,282,000 from local funds, $129,257,000 from Federal grant funds, $60,000 from Medicaid payments, $53,788,000 from other funds, $435,000 from funds previously appropriated in this Act under the heading Federal Payment for the D.C. National Guard, $1,900,000 from funds previously appropriated in this Act under the heading Federal Payment to the Criminal Justice Coordinating Council, and 9

$565,000 from funds previously appropriated in this Act under the heading Federal Payment for Judicial Commissions), to be allocated as follows: (1) Metropolitan Police Department. $489,480,000 (including $478,100,000 from local funds, $4,010,000 from Federal grant funds, $7,370,000 from other funds); provided, that all funds deposited into the Asset Forfeiture Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (2) Fire and Emergency Medical Services Department. $205,999,000 (including $202,841,000 from local funds $1,638,000 from Federal grant funds, and $1,520,000 from other funds); (3) Police Officers and Firefighters Retirement System. $103,430,000 from local funds; (4) Department of Corrections. $152,610,000 (including $124,349,000 from local funds, and $28,260,000 from other funds); provided, that all funds deposited into the Correction Trustee Reimbursement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Welfare Account are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Correction Reimbursement-Juveniles Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (5) District of Columbia National Guard. $12,704,000 (including $5,066,000 from local funds, $7,204,000 from Federal grant funds, and $435,000 from funds previously appropriated in this Act under the heading Federal Payment for the District of Columbia National Guard); provided, that the Mayor shall reimburse the District of Columbia National Guard for expenses incurred in connection with services that are performed in emergencies by the National Guard in a militia status and are requested by the Mayor, in amounts that shall be jointly determined and certified as due and payable for these services by the Mayor and the Commanding General of the District of Columbia National Guard; provided further, that such sums as may be necessary for reimbursement to the District of Columbia National Guard under the preceding proviso shall be available pursuant to this Act, and the availability of the sums shall be deemed as constituting payment in advance for emergency services involved; (6) Homeland Security and Emergency Management Agency. $109,553,000 (including $2,085,000 from local funds and $107,467,000 from Federal grant funds); (7) Commission on Judicial Disabilities and Tenure. $295,000 from funds previously appropriated in this Act under the heading Federal Payment for Judicial Commissions; (8) Judicial Nomination Commission. $270,000 from funds previously appropriated in this Act under the heading Federal Payment for Judicial Commissions; (9) Office of Police Complaints. $2,241,000 from local funds; (10) District of Columbia Sentencing and Criminal Code Revision Commission. $1,401,000 from local funds; (11) Office of the Chief Medical Examiner. $9,519,000 from local funds; (12) Office of Administrative Hearings. $8,763,000 (including $8,703,000 from local funds and $60,000 from Medicaid payments); (13) Criminal Justice Coordinating Council. $2,426,000 (including $526,000 from local funds, and $1,900,000 from funds previously appropriated in this Act under the heading Federal Payment to the Criminal Justice Coordinating Council); 10

(14) Office of Unified Communications. $43,481,000 (including $28,250,000 from local funds, and $15,231,000 from other funds); provided, that all funds deposited into the 911 & 311 Assessments Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Prepaid Wireless 911 Charges Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended (15) Department of Forensic Sciences. $15,025,000 (including $14,266,000 from local funds and $759,000 from Federal grant funds); (16) Deputy Mayor for Public Safety and Justice $28,090,000 (including $18,505,000 from local funds, $8,179,000 from Federal grant funds, and $1,406,000 from other funds); provided further, that not less than $200,000 shall be available to fund the District of Columbia Poverty Lawyer Loan Assistance Program, established by the Access to Justice Initiative Amendment Act of 2011, effective September 14, 2011 (D.C. Law 19-21; D.C. Official Code 4-1701.01 et seq.); provided further, that $3,628,000 shall be made available to award a grant to the District of Columbia Bar Foundation for the purpose of providing support to nonprofit organizations that deliver civil legal services to low-income and under-served District residents; provided further, that $1,000,000 shall be transferred to the Community-based Violence Reduction Fund, established by section 3014 of the Fiscal Year 2009 Budget Support Act of 2008, effective August 16, 2008 (D.C. Law 17-219; D.C. Official Code 1-325.121), for use by the Justice Grants Administration for the purpose of providing grants for the development of programs to intervene with children who are chronically truant; provided further, that all funds deposited into the Crime Victims Assistance Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Domestic Violence Shelter & Transitional Housing Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Community Based Violence Reduction Fund (The Truancy Fund) are, without regard to fiscal year, authorized for expenditure and shall remain available until expended. PUBLIC EDUCATION SYSTEM Public education system, including the development of national-defense education programs, $2,194,335,000 (including $1,854,516,000 from local funds, $264,429,000 from Federal grant funds, $15,273,000 from other funds, $117,000 from private funds, $40,000,000 from funds previously appropriated in this Act under the heading Federal Payment for Resident Tuition Support, and $43,000,000 from funds previously appropriated in this Act under the heading Federal Payment for School Improvement), to be allocated as follows: (1) District of Columbia Public Schools. $762,347,000 (including $701,345,000 from local funds, $53,458,000 from Federal grant funds, and $7,544,000 from other funds; provided, that this appropriation shall not be available to subsidize the education of any nonresident of the District at any District public elementary or secondary school during fiscal year 2015 unless the nonresident pays tuition to the District at a rate that covers 100 percent of the costs incurred by the District that are attributable to the education of the nonresident (as established by the Chancellor of the District of Columbia Public Schools); provided further, that not to exceed $10,600 for the Chancellor shall be available for official reception and representation expenses; provided further, that, notwithstanding the amounts otherwise provided under this heading or any other provision of law, there shall be appropriated to the District of 11

Columbia Public Schools on July 1, 2014, an amount equal to 10 percent of the total amount of the local funds appropriations request provided for the District of Columbia Public Schools in the proposed budget of the District of Columbia for fiscal year 2015 (as submitted to Congress), and the amount of such payment shall be chargeable against the final amount provided for the District of Columbia Public Schools under the District of Columbia Appropriations Act, 2015; provided further, that all funds deposited into the E-Rate Education Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the ROTC Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the DHHS Afterschool Program-Copayment Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended.. (2) Teachers Retirement System. $39,513,000 from local funds; (3) Office of the State Superintendent of Education. $405,082,000 (including $134,449,000 from local funds, $210,068,000 from Federal grant funds, $448,000 from other funds, $117,000 from private funds, $40,000,000 from funds previously appropriated in this Act under the heading Federal Payment for Resident Tuition Support, and $20,000,000 from funds previously appropriated in the Act under the heading Federal Payment for School Improvement); provided, that of the amounts provided to the Office of the State Superintendent of Education, $1,000,000 from local funds shall remain available until June 30, 2015, for an audit of the student enrollment of each District of Columbia public school and of each District of Columbia public charter school; provided further, that all funds deposited into the Blackman and Jones Consent Decree Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Charter School Credit Enhancement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Student Residency Verification Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the State Athletic Acts Program & Office Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Community Schools Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (4) District of Columbia Public Charter Schools. $674,129,000 from local funds; provided, that there shall be quarterly disbursement of funds to the District of Columbia public charter schools, with the first payment to occur within 15 days of the beginning of the fiscal year; provided further, that if the entirety of this allocation has not been provided as payments to any public charter schools currently in operation through the per pupil funding formula, the funds shall remain available until expended for public education in accordance with section 2403(b)(2) of the District of Columbia School Reform Act of 1995, approved April 26, 1996 (110 Stat. 1321; D.C. Official Code 38-1804.03(b)(2)); provided further, that of the amounts made available to District of Columbia public charter schools, $230,000 shall be made available to the Office of the Chief Financial Officer as authorized by section 2403(b)(6)of the District of Columbia School Reform Act of 1995, approved April 26, 1996 (110 Stat. 1321; D.C. Official Code 38-1804.03(b)(6)); provided further, that, notwithstanding the amounts otherwise provided under this heading or any other provision of law, there shall be appropriated to the District of Columbia public charter schools on July 1, 2014, an amount equal to 30 percent of the total amount of the local funds appropriations request provided for payments to public charter 12

schools in the proposed budget of the District of Columbia for fiscal year 2015 (as submitted to Congress), and the amount of such payment shall be chargeable against the final amount provided for such payments under the District of Columbia Appropriations Act, 2015; provided further, that the annual financial audit for the performance of an individual District of Columbia public charter school shall be funded by the charter school; (5) University of the District of Columbia Subsidy. $70,983,000 from local funds; provided, that this appropriation shall not be available to subsidize the education of nonresidents of the District at the University of the District of Columbia, unless the Board of Trustees of the University of the District of Columbia adopts, for the fiscal year ending September 30, 2015, a tuition- rate schedule that will establish the tuition rate for nonresident students at a level no lower than the nonresident tuition rate charged at comparable public institutions of higher education in the metropolitan area; provided further, that, notwithstanding the amounts otherwise provided under this heading or any other provision of law, there shall be appropriated to the University of the District of Columbia on July 1, 2014, an amount equal to 10 percent of the total amount of the local funds appropriations request provided for the University of the District of Columbia in the proposed budget of the District of Columbia for fiscal year 2015 (as submitted to Congress), and the amount of such payment shall be chargeable against the final amount provided for the University of the District of Columbia under the District of Columbia Appropriations Act, 2015; provided further, that not to exceed $10,600 for the President of the University of the District of Columbia shall be available for official reception and representation expenses; (6) District of Columbia Public Library. $57,728,000 (including $56,285,000 from local funds, $903,000 from Federal grant funds, and $540,000 from other funds); provided, that not to exceed $8,500 for the Public Librarian shall be available for official reception and representation expenses; provided further, that all funds deposited into the Copies and Printing Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the SLD E-Rate Reimbursement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Library Collections Account are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (7) Public Charter School Board. $6,741,000 from other funds; (8) Non-Public Tuition. $79,970,000 from local funds; (9) Special Education Transportation. $93,562,000 from local funds; provided, that, notwithstanding the amounts otherwise provided under this heading or any other provision of law, there shall be appropriated to the Special Education Transportation agency under the direction of the Office of the State Superintendent of Education, on July 1, 2014, an amount equal to 10 percent of the total amount of the local funds appropriations request provided for the Special Education Transportation agency in the proposed budget of the District of Columbia for fiscal year 2014 (as submitted to Congress), and the amount of such payment shall be chargeable against the final amount provided for the Special Education Transportation agency under the District of Columbia Appropriations Act,2015; provided further, that amounts appropriated under this heading may be used to offer financial incentives as necessary to reduce the number of routes serving 2 or fewer students; (10) District of Columbia State Board of Education. $891,000 from local funds; and 13

(11) Office of the Deputy Mayor for Education. $3,390,000 from local funds. HUMAN SUPPORT SERVICES Human support services, $4,339,925,000 (including $1,823,793,000 from local funds (including $65,829,000 from dedicated taxes), $403,871,000 from Federal grant funds, $2,074,751,000 from Medicaid payments, $31,987,000 from other funds, $523,000 from private funds, and $5,000,000 from funds previously appropriated in this Act under the heading Federal Payment for HIV/AIDS Prevention); to be allocated as follows; (1) Department of Human Services. $396,640,000 (including $224,462,000 from local funds, $156,448,000 from Federal grant funds, $14,529,000 from Medicaid payments, and $1,200,000 from other funds); provided, that all funds deposited into the SSI Payback Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (2) Child and Family Services Agency. $238,121,000 (including $171,325,000 from local funds, $65,555,000 from Federal grant funds, $1,200,000 from other funds, and $41,000 from private funds); (3) Department of Behavioral Health. $258,773,000 (including $232,674,000 from local funds, $18,539,000 from Federal grant funds, $3,500,000 from Medicaid payments, $3,588,000 from other funds, and $472,000 from private funds); provided, that all funds deposited into the APRA - Choice in Drug Treatment (HCSN) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; in addition to the funds otherwise appropriated under this Act, the Department of Behavioral Health may expend any funds that are or were paid by the United States Virgin Islands to the District in fiscal year 2014 or fiscal year 2015 to compensate the District for care previously provided by the District to patients at the St. Elizabeths hospital and are not otherwise appropriated under this Act; provided, that the availability of the funds is certified by the Chief Financial Officer before any expenditure; provided further, that the funds shall be expended in a manner determined by the Director of the Department of Behavioral Health; (4) Department of Health. $219,917,000 (including $76,306,000 from local funds, $126,219,000 from Federal grant funds, $12,393,000 from other funds, and $5,000,000 from funds previously appropriated in this Act under the heading Federal Payment for HIV/AIDS Prevention); provided, that all funds deposited into the Health Professional Recruitment Fund (Medical Loan Repayment) are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Board of Medicine Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Pharmacy Protection Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the SHPDA Fees Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Civic Monetary Penalties Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the SHPDA Admission Fee Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the ICF/MR Fees & Fines are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; 14

provided further, that all funds deposited into the Human Services Facility Fee Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (5) Department of Parks and Recreation. $43,047,000 (including $40,627,000 from local funds and $2,420,000 from other funds); (6) Office on Aging. $39,460,000 (including $31,724,000 from local funds and $7,736,000 from Federal grant funds); (7) District of Columbia Unemployment Compensation Fund. $6,887,000 from local funds; (8) Employees Compensation Fund. $20,221,000 from local funds; provided, that all funds deposited into the Worker's Compensation Rev-Settlement Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Agency Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended;; (9) Office of Human Rights. $2,967,000 (including $2,700,000 from local funds and $267,000 from Federal grant funds); (10) Office on Latino Affairs. $2,769,000 from local funds; (11) Children and Youth Investment Collaborative. $3,000,000 from local funds; (12) Office of Asian and Pacific Islander Affairs. $823,000 from local funds; (13) Office of Veterans Affairs. $416,000 (including $411,000 from local funds and $5,000 from other funds); provided, that all funds deposited into the Office of Veterans Affairs Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (14) Department of Youth Rehabilitation Services. $109,332,000 from local funds; provided, that amounts appropriated herein may be expended to implement the provisions of section 105(k) of the Department of Youth Rehabilitation Services Establishment Act of 2004, effective April 12, 2005 (D.C. Law 15-335; D.C. Official Code 2-1515.05(k)); provided further, that of the local funds appropriated for the Department of Youth Rehabilitation Services, $12,000 shall be used to fund the requirements of the Interstate Compact for Juveniles; (15) Department of Disability Services. $158,000,000 (including $115,930,000 from local funds, $27,014,000 from Federal grant funds, $7,497,000 from Medicaid payments, $7,550,000 from other funds, and $10,000 from private funds,); provided that all funds deposited into the Randolph Shepherd Unassigned Facilities Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Cost of Care-Non-Medicaid Clients Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (16) Department of Health Care Finance. $2,838,381,000 (including $783,431,000 from local funds (including $65,829,000 from dedicated taxes), $2,093,000 from Federal grant funds, $2,049,225,000 from Medicaid payments, and $3,632,000 from other funds); provided, that all funds deposited into the Healthy DC Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Nursing Homes Quality of Care Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Stevie Sellow's Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Medicaid Collections-3rd Party Liability Fund are, without regard to fiscal year, 15

authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Bill Of Rights (Grievance and Appeals) Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; and (17) Deputy Mayor for Health and Human Services. $1,172,000 from local funds. PUBLIC WORKS Public works, including rental of one passenger-carrying vehicle for use by the Mayor and 3 passenger-carrying vehicles for use by the Council of the District of Columbia and leasing of passenger-carrying vehicles, $718,118,000 (including $534,631,000 from local funds (including $62,686,000 from dedicated taxes), $27,992,000 from Federal grant funds, $154,500,000 from other funds, and $995,000 from private funds), to be allocated as follows: (1) Department of Public Works. $129,044,000 (including $121,594,000 from local funds and $7,450,000 from other funds); provided, that all funds deposited into the Solid Waste Disposal Fee Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Super Can Program Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (2) Department of Transportation. $110,250,000 (including $84,270,000 from local funds, $3,610,000 from Federal grant funds, and $22,370,000 from other funds); provided, that all funds deposited into the Bicycle Sharing Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Performance Parking Program Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Tree Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the DDOT Enterprise Fund-Non Tax Revenues Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Sustainable Transportation Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (3) Department of Motor Vehicles. $38,431,000 (including $28,315,000 from local funds and $10,116,000 from other funds); provided, that all funds deposited into the Motor Vehicle Inspection Station Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (4) Department of the Environment. $103,658,000 (including $17,504,000 from local funds, $24,382,000 from Federal grant funds, $60,777,000 from other funds, and $995,000 from private funds); provided, that all funds deposited into the Storm Water Permit Review Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Sustainable Energy Trust Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Brownfield Revitalization Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Anacostia River Clean Up Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Wetlands Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided 16

further, that all funds deposited into the Energy Assistance Trust Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Lust Trust Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Soil Erosion/Sediment Control Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the DC Municipal Aggregation Program Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Fishing License Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Renewable Energy Development Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Special Energy Assessment Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Air Quality Construction Permits Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the WASA Utility Discount Program Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (5) Taxicab Commission. $8,270,000 (including 1,000,000 from local funds, and $7,270,000 from other funds); provided, that all funds deposited into the Taxicab Assessment Act Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Public Vehicles for Hire Consumer Service Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; (6) Washington Metropolitan Area Transit Commission. $127,000 from local funds; and (7) Washington Metropolitan Area Transit Authority. $328,339,000 (including $281,822,000 from local funds (including $62,686,000 from dedicated taxes), and $46,517,000 from other funds); provided, that all funds deposited into the Dedicated Taxes Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended; provided further, that all funds deposited into the Parking Meter WMATA Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended. FINANCING AND OTHER Financing and Other, $1,088,364,000 (including $983,359,000 from local funds (including $141,725,000 from dedicated taxes), $90,105,000 from other funds, and $14,900,000 from funds previously appropriated in this Act under the heading Federal Payment for Emergency Planning and Security Costs in the District of Columbia), to be allocated as follows: (1) Repayment of Loans and Interest. $600,694,000 (including $570,776,000 from local funds and $29,918,000 from other funds); for payment of principal, interest, and certain fees directly resulting from borrowing by the District of Columbia to fund District of Columbia capital projects as authorized by sections 462, 475, and 490 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; D.C. Official Code 1204.62, 1-204.75, and 1-204.90); (2) Short-Term Borrowing. $5,000,000 from local funds for payment of interest on short-term borrowing; 17

(3) Certificates of Participation. for lease payments representing principal and interest on the Districts Certificates of Participation, issued to finance land and buildings for the Unified Communications Center and Office of Unified Communications, located on the St. Elizabeths Campus, $22,670,000 from local funds; (4) Debt Issuance Costs. for the payment of debt service issuance costs, $6,000,000 from local funds; (5) Schools Modernization Fund. for the Schools Modernization Fund, established by section 4042 of the Schools Modernization Amendment Act of 2005, effective October 20, 2005 (D.C. Law 16-33; D.C. Official Code 1-325.41), $11,412,000 from local funds; (6) Revenue Bonds. for the repayment of revenue bonds, $7,839,000 from local funds (including $7,839,000 from dedicated taxes); (7) Settlements and Judgments. for making refunds and for the payment of legal settlements or judgments that have been entered against the District of Columbia government, $21,292,000 from local funds; provided, that this appropriation shall not be construed as modifying or affecting the provisions of section 101 of this Act; (8) Wilson Building. for expenses associated with the John A. Wilson building, $4,469,000 from local funds; (9) Workforce Investments. for workforce investments, $41,030,000 from local funds; provided, that all funds deposited into the CU 1&2 Compensation and Class Reform Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended (10) Non-Departmental. to account for anticipated costs that cannot be allocated to specific agencies during the development of the proposed budget, $18,653,000 (including $3,000,000 from local funds and $15,653,000 from other funds), to be transferred by the Mayor of the District of Columbia within the various appropriations headings in this Act; (11) Emergency Planning and Security Costs. $14,900,000 from funds previously appropriated in this Act under the heading Federal Payment for Emergency Planning and Security Costs in the District of Columbia; provided, that, notwithstanding any other law, the District of Columbia may charge obligations and expenditures that are pending reimbursement under the heading Federal Payment for Emergency Planning and Security Costs in the District of Columbia to this local appropriations heading; (12) Master Equipment Lease Purchase Program. $51,548,000 from local funds; (13) Pay-As-You-Go Capital funds. in lieu of capital financing, $40,352,000 (including $11,336,000 from local funds and $29,016,000 from other funds) to be transferred to the Capital Fund; (14) District Retiree Health Contribution. for a District Retiree Health Contribution, $90,100,000 from local funds; (15) Highway Trust Fund Transfer. $37,685,000 (including $22,167,000 from local funds (including $22,167,000 from dedicated taxes) and $15,518,000 from other funds); and (16) Convention Center Transfer. $114,719,000 from local funds (including $111,719,000 from dedicated taxes).

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REVISED REVENUE ESTIMATE CONTINGENCY PRIORITY If the Chief Financial Officer of the District of Columbia certifies through a revised revenue estimate in June 2014 that up to $52,321,000 in excess revenue is available from local funds, up to $52,321,000 is appropriated for obligation and expenditure by the District in accordance with acts enacted by the Council, which shall specify the use and amount for each obligation and expenditure. Such acts shall not be considered a supplemental budget act as defined in section 446 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; D.C. Official Code 1-204.46), and any obligations and expenditures may be authorized immediately upon enactment of such acts. ENTERPRISE AND OTHER FUNDS The amount of $1,841,755,000 from enterprise and other funds, shall be provided to enterprise funds as follows; provided, that, in the event that certain dedicated revenues exceed budgeted amounts, the District may increase its General Fund budget authority as needed to transfer all such revenues, pursuant to local law, to the Highway Trust Fund, the Washington Convention Center, and the Washington Metropolitan Transit Authority. WATER AND SEWER AUTHORITY Pursuant to section 445a of the District of Columbia Home Rule Act, approved August 6, 1996 (110 Stat. 1698; D.C. Official Code 1-204.45a), which provides that the Council may comment and make recommendations concerning such annual estimates but shall have no authority to revise the budget for the District of Columbia Water and Sewer Authority, the Council forwards this non-appropriated budget request: For operation of the District of Columbia Water and Sewer Authority, $515,959,000 from enterprise and other funds, of which no outstanding debt exists for repayment of loans and interest incurred for capital improvement projects and payable to the Districts debt service fund. For construction projects, $554,303,000, to be distributed as follows: $48,100,000, for the Sanitary Sewer System; $111,627,000 for the Water System; $327,059,000 for the Combined Sewer Overflow Program; $6,154,000 for the Washington Aqueduct; $28,226,000 for the Stormwater Program; and $33,137,000 for the capital equipment program; in addition, $16,000,000 from funds previously appropriated in this Act under the heading Federal Payment to the District of Columbia Water and Sewer Authority; provided, that the requirements and restrictions that are applicable to General Fund capital improvement projects and set forth in this Act under the Capital Outlay appropriation account shall apply to projects approved under this appropriation account. WASHINGTON AQUEDUCT For operation of the Washington Aqueduct, 64,482,000 from enterprise and other funds. LOTTERY AND CHARITABLE GAMES ENTERPRISE FUND For the Lottery and Charitable Games Enterprise Fund, established by the District of Columbia Appropriations Act, 1982, approved December 4, 1981 (Pub. L. No. 97-91; 95 Stat. 1174), for the purpose of implementing the Law to Legalize Lotteries, Daily Numbers Games, and Bingo and Raffles for Charitable Purposes in the District of Columbia, effective March 10, 1981 (D.C. Law 3-172; codified in scattered cites in the D.C. Official Code), $242,156,000 from enterprise and other funds; provided, that the District of Columbia shall identify the source of funding for this appropriation title from the Districts own locally generated revenues; provided 19

further, that no revenues from Federal sources shall be used to support the operations or activities of the Lottery and Charitable Games Control Board; provided further, that, after notification to the Mayor, amounts appropriated herein may be increased by an amount necessary for the Lottery and Charitable Games Enterprise Fund to make transfers to the General Fund of the District of Columbia and to cover prizes, agent commissions, and gaming related fees directly associated with unanticipated excess lottery revenues not included in this appropriation. DISTRICT OF COLUMBIA RETIREMENT BOARD For the District of Columbia Retirement Board, established pursuant to section 121 of the District of Columbia Retirement Reform Act of 1979, approved November 17, 1979 (93 Stat 866; D.C. Official Code 1-711), $30,338,000 from the earnings of the applicable retirement funds to pay legal, management, investment, and other fees and administrative expenses of the District of Columbia Retirement Board; provided, that the District of Columbia Retirement Board shall provide to Congress and to the Council of the District of Columbia a quarterly report of the allocations of charges by fund and of expenditures of all funds; provided further, that the District of Columbia Retirement Board shall provide to the Mayor, for transmittal to the Council of the District of Columbia, an itemized accounting of the planned use of appropriated funds in time for each annual budget submission and the actual use of such funds in time for each annual audited financial report. WASHINGTON CONVENTION CENTER ENTERPRISE FUND For the Washington Convention Center Enterprise Fund, including for functions previously performed by the District of Columbia Sports and Entertainment Commission, $132,793,000 from enterprise and other funds. HOUSING FINANCE AGENCY For the Housing Finance Agency, $9,662,000 from enterprise and other funds. UNIVERSITY OF THE DISTRICT OF COLUMBIA For the University of the District of Columbia, $153,055,000 from enterprise and other funds. DISTRICT OF COLUMBIA PUBLIC LIBRARY TRUST FUND For the District of Columbia Public Library Trust Fund, $17,000 from enterprise and other funds. UNEMPLOYMENT COMPENSATION TRUST FUND For the Unemployment Insurance Trust Fund, $367,000,000 from enterprise and other funds. HOUSING PRODUCTION TRUST FUND For the Housing Production Trust Fund, $40,422,000 from enterprise and other funds; provided, that all funds deposited into the Housing Production Trust Fund are, without regard to fiscal year, authorized for expenditure and shall remain available until expended.

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TAX INCREMENT FINANCING For Tax Increment Financing, $60,439,000 from enterprise and other funds. BALLPARK REVENUE FUND For the Ballpark Revenue Fund, $68,800,000 from enterprise and other funds. REPAYMENT OF PAYMENT IN LIEU OF TAXES FINANCING For Repayment of Payment in Lieu of Taxes Financing, $15,882,000 from enterprise and other funds. NOT-FOR-PROFIT HOSPITAL CORPORATION For the Not-For-Profit Hospital Corporation, $112,000,000 from enterprise and other funds. HEALTH BENEFIT EXCHANGE AUTHORITY For the District of Columbia Health Benefit Exchange Authority, $28,751,000 from enterprise and other funds. CASH FLOW RESERVE FUND All funds deposited into the Cash Flow Reserve Fund, established pursuant to D.C. Official Code 47-392.02, are without regard to fiscal year, authorized for expenditure and shall remain available until expended. FISCAL STABALIZATION RESERVE ACCOUNT FUND All funds deposited into the Fiscal Stabilization Reserve Account Fund, established pursuant to D.C. Official Code 47-392.02, are without regard to fiscal year, authorized for expenditure and shall remain available until expended. CAPITAL OUTLAY For capital construction projects, an increase of $2,966,443,000, of which $2,613,138,000 shall be from local funds, $74,288,000 from the Local Transportation Fund, $24,785,000 from the District of Columbia Highway Trust Fund, and $254,230,000 from Federal grant funds, and a rescission of $793,969,000, of which $723,098,000 is from local funds, $5,816,000 from the Local Transportation Fund, $24,751,000 from the District of Columbia Highway Trust Fund, and $40,304,000 from Federal grant funds appropriated under this heading in prior fiscal years, for a net amount of $2,172,474,000; to remain available until expended; in addition, provided, that all funds provided by this appropriation title shall be available only for the specific projects and purposes intended; provided further, that amounts appropriated under this heading may be increased by the amount transferred from funds appropriated in this act as Pay-As-You-Go Capital funds.

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TITLE IV--GENERAL PROVISIONS SEC. 101. There are appropriated from the applicable funds of the District of Columbia such sums as may be necessary for making refunds and for the payment of legal settlements or judgments that have been entered against the District of Columbia government. SEC. 102. The District of Columbia may use local funds provided in the title to carry out lobbying activities on any matter. SEC. 103.The District of Columbia government is authorized to approve reprogramming and transfer requests of local funds under this title through November 7, 2015. SEC. 104. (a)Amounts appropriated in this Act as operating funds may be transferred to the District of Columbia's enterprise and capital funds and such amounts, once transferred, shall retain appropriation authority consistent with the provisions of this Act. (b) The District of Columbia government is authorized to reprogram or transfer for operating expenses any local funds transferred or reprogrammed in this or the four prior fiscal years from operating funds to capital funds, and such amounts, once transferred or reprogrammed, shall retain appropriation authority consistent with the provisions of this Act. (c) The District of Columbia government may not transfer or reprogram for operating expenses any funds derived from bonds, notes, or other obligations issued for capital projects. SEC. 105. (a) During fiscal year 2016, and for each succeeding fiscal year, during a period in which neither a District of Columbia continuing resolution or a regular District of Columbia appropriation bill is in effect, local funds are appropriated in the amount provided for any project or activity for which local funds are provided in an enacted Budget Request Act as submitted to Congress (subject to any modifications enacted by the District of Columbia as of the beginning of the period during which this subsection is in effect) at the rate set forth by such Act. (b) Appropriations made by subsection (a) shall cease to be available (1) during any period in which a District of Columbia continuing resolution is in effect; or (2) upon the enactment into law of the regular District of Columbia appropriation bill. (c) An appropriation made by subsection (a) is provided under the authority and conditions as provided under this Act and shall be available to the extent and in the manner that would be provided by this Act. (d) An appropriation made by subsection (a) shall cover all obligations or expenditures incurred for such project or activity during the portion of the fiscal year for which this section applies to such project or activity. (e) This section shall not apply to a project or activity during any period of the fiscal year if any other provision of law (other than an authorization of appropriations) (1) makes an appropriation, makes funds available, or grants authority for such project or activity to continue for such period, or (2) specifically provides that no appropriation shall be made, no 22

funds shall be made available, or no authority shall be granted for such project or activity to continue for such period. (f) Nothing in this section shall be construed to affect obligations of the government of the District of Columbia mandated by other law. (g) This section shall not apply if section 202 of this Act has been enacted. SEC.106. (a) If the Attorney General of the District of Columbia enters into a contract with private counsel for the provision of legal services in claims or other legal matters affecting the interests of the District of Columbia and the contract includes a contingency fee arrangement, the District of Columbia may make payments pursuant to such arrangement without regard to whether the funds used for the payments are deposited in accounts of the District of Columbia or provided in an appropriation, notwithstanding any provision of title 31, United States Code, the fourth sentence of section 446 of the District of Columbia Home Rule Act (D.C. Official Code, sec. 1204.46. (b) The amount of the fee payable for legal services furnished under any such contract may not exceed the fee that counsel engaged in the private practice of law in the District of Columbia typically charges clients for furnishing similar legal services, as determined by the Attorney General of the District of Columbia. (c) The District of Columbia may not enter into a contingency fee arrangement in a claim or other legal matter seeking the recovery of Federal funds. (d) In this section, a "contingency fee arrangement" means a provision in a contract described in subsection (a) under which the costs, expenses, and fees the private counsel charges for legal services are payable from the amount recovered. Sec. 107. The District government shall not be required to include a moveable span in the replacement of the Frederick Douglass Memorial Bridge unless the federal government provides the funding for the moveable span. Sec. 108. Except as expressly provided otherwise, any reference to "this Act'' contained in this title or in title IV shall be treated as referring only to the provisions of this title or of title IV. This division may be cited as the District of Columbia Appropriations Act, 2015. DIVISION B DISTRICT OF COLUMBIA AUTHORIZATION REQUEST BUDGET AND LEGISLATIVE AUTONOMY

SEC. 201. Section 446 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 801; D.C. Official Code 1204.46), is amended as follows: (a) Strike the third sentence and insert the phrase The Mayor shall submit to the President of the United States for transmission to Congress the portion of the budget so adopted with respect to federal funds and the Mayor shall notify the Speaker of the House of Representatives, and the President of the Senate, as to the portion of the budget so adopted with 23

respect to local funds; provided, that in a control year (as defined in D.C. Official Code 47393(4)), the Mayor shall submit to the President of the United States for transmission to Congress the budget so adopted." in its place. (b) Strike, in the fifth sentence, the phrase the Mayor shall not transmit any annual budget or amendments or supplements thereto, to the President of the United States and inserting the phrase the Mayor shall not submit to the President of the United States, or, for a fiscal year which is not a control year, notify the Speaker of the House of Representatives and the President of the Senate regarding, any annual budget or amendments or supplements thereto in its place. SEC. 202. (a) Subpart 1 of part D of title IV of the District of Columbia Home Rule Act (D.C. Official Code, sec. 1204.41 et seq.) is amended by inserting after section 446B the following new section: "BUDGET AND FISCAL YEAR AUTONOMY "Sec. 446C. (a) BUDGET AUTONOMY.Notwithstanding the fourth sentence of section 446 of the Home Rule Act (D.C. Official Code, sec.1204.46), the second and third sentences of section 447 of the Home Rule Act (D.C. Official Code, sec. 1204.47), section 602(c) of the Home Rule Act (D.C. Official Code, sec.1206.02(c)), or sections 816 and 817 of the Financial Services and General Government Appropriations Act, 2009 (D.C. Official Code, secs. 47 369.01 and 47369.02), upon the enactment by the District of Columbia of the annual budget, or any amendments or supplements thereto, for a fiscal year, officers and employees of the District of Columbia government may obligate and expend District of Columbia funds and hire employees in accordance with that budget. "(b) FISCAL YEAR AUTONOMY.Notwithstanding section 441 of the Home Rule Act (D.C. Official Code, sec. 1204.41), the fiscal year of the District government and any entity of the District government shall commence and end on such dates as may be established by the District of Columbia. " (c) EXCEPTION FOR CONTROL YEAR.Subsection (a) shall not apply in the case of any fiscal year that is a control year, as defined in section 305(4) of the District of Columbia Financial Responsibility and Management Assistance Act of 1995 (D.C. Official Code, sec. 47 393(4)). "(d) EFFECTIVE DATE.This section shall apply with respect to fiscal year 2015 and each succeeding fiscal year.". (b) The table of contents of such Act is amended by inserting after the item relating to section 446B the following new item: (1) "Sec. 446C. Budget and fiscal year autonomy.". SEC. 203. Legislative Autonomy. (a) In General- Section 602 (sec. 1-206.02, D.C. Official Code) is amended by striking subsection (c). (b) Congressional Resolutions of Disapproval(1) IN GENERAL- The District of Columbia Home Rule Act is amended by striking section 604 (sec. 1-206.04, D.C. Official Code). (2) CLERICAL AMENDMENT- The table of contents is amended by striking the item relating to section 604. 24

(3) EXERCISE OF RULEMAKING POWER- This subsection and the amendments made by this subsection are enacted by Congress-(A) as an exercise of the rulemaking power of the House of Representatives and the Senate, respectively, and as such they shall be considered as a part of the rules of each House, respectively, or of that House to which they specifically apply, and such rules shall supersede other rules only to the extent that they are inconsistent therewith; and (B) with full recognition of the constitutional right of either House to change such rules (so far as relating to such House) at any time, in the same manner, and to the same extent as in the case of any other rule of such House. (c) Conforming Amendments(1) DISTRICT OF COLUMBIA HOME RULE ACT(A) Section 303 (sec. 1-203.03, D.C. Official Code) is amended-(i) in subsection (a), by striking the second sentence; and (ii) by striking subsection (b) and redesignating subsections (c) and (d) as subsections (b) and (c). (B) Section 404(e) (sec. 1-204.04(3), D.C. Official Code) is amended by striking subject to the provisions of section 602(c) each place it appears. (C) Section 462 (sec. 1-204.62, D.C. Official Code) is amended-(i) in subsection (a), by striking (a) The Council and inserting The Council; and (ii) by striking subsections (b) and (c). (D) Section 472(d) (sec. 1-204.72(d), D.C. Official Code) is amended to read as follows: (d) Payments Not Subject to Appropriation- The fourth sentence of section 446 shall not apply to any amount obligated or expended by the District for the payment of the principal of, interest on, or redemption premium for any revenue anticipation note issued under subsection (a).. (E) Section 475(e) (sec. 1-204.75(e), D.C. Official Code) is amended to read as follows: (e) Payments Not Subject to Appropriation- The fourth sentence of section 446 shall not apply to any amount obligated or expended by the District for the payment of the principal of, interest on, or redemption premium for any revenue anticipation note issued under this section.. (2) OTHER LAWS(A) Section 2(b)(1) of Amendment No. 1 (relating to initiative and referendum) to title IV (the District Charter) (sec. 1-204.102(b)(1), D.C. Official Code) is amended by striking the appropriate custodian and all that follows through portion of such act to. (B) Section 5 of Amendment No. 1 (relating to initiative and referendum) to title IV (the District Charter) (sec. 1-204.105, D.C. Official Code) is amended by striking , and such act and all that follows and inserting a period. (C) Section 16 of the District of Columbia Election Code of 1955 (sec. 1-1001.16, D.C. Official Code)-(i) in subsection (j)(2)-(I) by striking sections 404 and 602(c) and inserting section 404, and (II) by striking the second sentence; and (ii) in subsection (m)-25

(I) in the first sentence, by striking the appropriate custodian and all that follows through parts of such act to, (II) by striking is held. If, however, after and inserting is held unless, under, and (III) by striking section, the act which and all that follows and inserting section.. (d) Effective Date. The amendments made by this Act shall apply with respect to each act of the District of Columbia-(1) passed by the Council of the District of Columbia and signed by the Mayor of the District of Columbia; (2) vetoed by the Mayor and repassed by the Council; (3) passed by the Council and allowed to become effective by the Mayor without the Mayors signature; or (4) in the case of initiated acts and acts subject to referendum, ratified by a majority of the registered qualified electors voting on the initiative or referendum, on or after October 1, 2013. This division may be cited as the District of Columbia Budget and Legislative Autonomy Act, 2015. DIVISION C DISTRICT OF COLUMBIA AUTHORIZATION REQUEST OMNIBUS PROVISIONS SEC. 301. Sections 107(b) and 109 of the District of Columbia Financial Responsibility and Management Assistance Act of 1995, approved April 17, 1995 (109 Stat. 136; D.C. Official Code 47-391.07(b) and 47-392.09), are repealed. Sec. 302. The Attorney General for the District of Columbia Clarification and Elected Term Amendment Act of 2010, effective May 27, 2009 (D.C. Law 18-160; D.C. Official Code 1-301.81 et seq.) is amended by adding a Section 106a to read as follows: Sec. 106a. Contingency fee contracts (a)(1) The Attorney General may make contracts retaining private counsel to furnish legal services, including representation in negotiation, compromise, settlement, and litigation, in claims and other legal matters affecting the interests of the District of Columbia. (2) Each contract shall include such terms and conditions as the Attorney General considers necessary or appropriate, including a provision specifying the amount of any fee to be paid to the private counsel under the contract or the method for calculating that fee. The amount of the fee payable for legal services furnished under any such contract shall not exceed the fee that counsel engaged in the private practice of law in the District typically charges clients for furnishing similar legal services, as determined by the Attorney General. (b) Notwithstanding any provision of federal or District of Columbia law, a contract entered into by the District of Columbia pursuant to this section may provide that costs, expenses, and fees that the private counsel charges for legal services are payable from the 26

amount recovered. In such circumstances, the costs, expenses, and fees need not be included in an amount provided in an appropriations law. SEC. 303. Congressional Review Streamlining. Section 602(c)(1) of the District of Columbia Home Rule Act (sec. 1206.02(c)(1), D.C. Official Code) is amended by striking the phrase (excluding Saturdays, Sundays, and holidays, and any day on which neither House is in session because of an adjournment sine die, a recess of more than 3 days, or an adjournment of more than three days). (b) The amendments made by this section shall apply with respect to each act of the District of Columbia (1) passed by the Council of the District of Columbia and signed by the Mayor of the District of Columbia; (2) vetoed by the Mayor and repassed by the Council; or (3) passed by the Council and allowed to become effective without the Mayor's signature, on or after the effective date of this section. SEC. 304. Notwithstanding any other provision of the Saint Elizabeths Hospital and District of Columbia Mental Health Services Act (P.L. 98-621; 42 U.S.C. 225 et seq.), the District may use the property transferred to the District pursuant to the Act for any purposes as may be determined by the District, and the Secretary of Health and Human Services shall amend the deed whereby the property was transferred to the District to eliminate all conditions or restrictions on the use of the property. SEC. 305. (a) Notwithstanding any other provision of law or other requirement: (1) With respect to the urban renewal program, any urban renewal plans or projects, and any property acquired under the urban renewal program, the District of Columbia shall no longer have any obligations (including, but not limited to, obligations related to the treatment of income from the lease, use, or disposition of urban renewal properties as community development block grant (CDBG) program income (including such lease, use, and disposition income received by the District prior to the effective date of this section), obligations related to payments to the Department of Housing and Urban Development (HUD), and obligations related to recordkeeping and accounting), including obligations pursuant to: (A) Previous agreements with HUD (including the District of Columbia Urban Renewal Closeout agreements); (B) HUD regulations (including urban renewal and CDBG regulations); and (C) The terms of any previous loans, grants, or other financial assistance provided by HUD to the District, the Redevelopment Land Agency (RLA), or any other entity of the District government; (2) With respect to any property acquired pursuant to the urban renewal program or otherwise acquired with the proceeds of an urban renewal grant, loan, or other form of financial assistance that remains in the ownership or jurisdiction of the District, or any entity of the District, the District, or the entity of the District, may dispose of or lease the property for any purpose the District, or the entity of the District, considers appropriate, and no prior requirements imposed on the disposition or lease of the property by regulation, by prior agreement with HUD (including the District of Columbia Urban Renewal Closeout Agreements), by an urban renewal plan, or by any other prior agreement between HUD and the District, RLA, or any other entity of 27

the District shall apply; (3) With respect to any income received from the lease, use, or disposition of a property acquired pursuant to the urban renewal program or otherwise acquired with the proceeds of an urban renewal grant, loan, or other form of financial assistance, which income remains in the possession or control of the District, or any entity of the District, the District, or entity of the District, may expend such income for any purpose the District, or entity of the District, considers appropriate, and no requirement imposed on the income by regulation, by prior agreement (including the District of Columbia Urban Renewal Closeout Agreements) between HUD and the District, RLA, or any entity of the District, or by an urban renewal plan, shall apply; (4) The urban renewal plans for the District of Columbia urban renewal areas, including 14th Street, Columbia Plaza, Downtown, Fort Lincoln, H Street, Northeast No. 1, Northwest No. 1, Shaw School, Southwest B, Southwest C, and Southwest C-1, shall no longer be of any force or effect. (b) For the purposes of this section, the term District of Columbia Urban Renewal Closeout Agreements means closeout agreements between HUD and the District, RLA, or any entity of the District with respect to the urban renewal projects (including but not limited to all neighborhood development programs) of the District of Columbia, including but not limited to the following: 14th Street Urban Renewal Project, Columbia Plaza Urban Renewal Project, Downtown Urban Renewal Project, Fort Lincoln Urban Renewal Project, H Street Urban Renewal Project, Northeast No. 1 Urban Renewal Project, Northwest No. 1 Urban Renewal Project, Shaw School Urban Renewal Project, Southwest B Urban Renewal Project, Southwest C Urban Renewal Project, and Southwest C-1 Urban Renewal Project. SEC. 306. (a) Within 90 days after the effective date of this section, the director of each federal agency with jurisdiction over the following properties in the District of Columbia shall transfer all right, title, and interest of the United States in each property to the government of the District of Columbia. If jurisdiction over a property is held by the District of Columbia, the District of Columbia may execute a quitclaim deed on behalf of the United States to transfer all right, title, and interest of the United States in the property to the government of the District of Columbia: (1) Square 2558, Lot 0810 (a portion of the Marie H. Reed Community Learning Center, a District of Columbia Public School); (2) Square 2901, Lot 0816 (Raymond Recreation Center, a portion of the Raymond Elementary School campus); (3) Square 2901, Lot 0815 (a portion of the Raymond Elementary School campus); (4) Square 0364, Lot 0837 (a portion of the Shaw Junior High School campus); (5) Parcel 246, Lot 0051 (P.R. Harris School); (6) Square 2864, Lot 0830 (Meyer Elementary School, closed); (7) Square 3327, Lot 0800 (Rudolph Elementary, closed); (8) Square 0511, Lot 0822 (fields and parking of Bundy School, closed); (9) Square 0767, Lot 0829 (Canal Park, north parcel); (10) Square 0769, Lot 0821 (Canal Park, south parcel); (11) Square 0768, Lot 0810 (Canal Park, center parcel); (12) Square 2882, Lot 0936 (Banneker Senior High School campus, western 28

portion); (13) Square 2880, Lot 0859 (Banneker Senior High School, eastern portion); (14) Square 0336, Lot 0828 (Shaw Jr. High School recreation fields); (15) Square 0593, Lot 0823 (portion of Bowen Elementary School campus); (16) Square 0593, Lot 0822 (portion of Bowen Elementary School campus); (17) Square 0595, Lot 0810 (portion of Bowen Elementary School campus); (18) Square 0593, Lot 0826 (portion of Bowen Elementary School campus); (19) Square 0595, Lot 0807 (portion of Bowen Elementary School campus); (20) Square 0647, Lot 0802 (portion of Bowen Elementary School campus); (21) Square 0595, Lot 0809 (portion of Bowen Elementary School campus); (22) Square 0645, Lot 0816 (portion of Bowen Elementary School campus); (23) Square 0650N, Lot 0808 (portion of Bowen Elementary School campus); (24) Square 0647, Lot 0803 (portion of Bowen Elementary School campus); (25) Square 0645W, Lot 0808 (portion of Bowen Elementary School campus); (26) Square 0593, Lot 0050 (portion of Bowen Elementary School campus); (27) Square 0593, Lot 0051 (portion of Bowen Elementary School campus); (28) Square 0542, Lot 0085 (Southwest Library site); (29) All of Reservation 542 between Albemarle Street, N.W., and Chesapeake Street, N.W., including Lots 800 and 801 in Square 1772 and Lot 0807 in Square 1768, and Fort Drive, N.W. in Reservation 542 (Wilson Senior High School and Wilson Aquatic Center); (30) The northern corner portion of Reservation 470 containing approximately 31,000 square feet, abutting both the east property line of Lot 0811 in Square 1759 and Fessenden Street, N.W. (Deal Middle School); (31) Howard Street, N.W. in Reservation 470 (Deal Middle School); (32) Fort Drive, N.W. in Reservation 515 (Deal Middle School); (33) All of Reservation 519 in Square 5876 and Square 5884, including Lot 940 in Square 5876 (Johnson Middle School); (34) The play field portion of Reservation 360 in Square 23 (Francis Middle School); (35) Square 2673, Lot 890 (offices of the District of Columbia Department of Parks and Recreation); (36) Square 5862, Lots 0135, 0954, and 0958 (Barry Farm New Communities Initiative); (37) All of Reservation 487, including Square 5556, Lots 823 and 824, and Square 5560, Lots 814 and Lot 815 (Pennsylvania Avenue and Minnesota Avenue redevelopment); (38) All of Reservation 8, including all improvements thereon, which is bounded on the north by Mount Vernon Place, N.W., on the south by K Street, N.W., on the west by 9th Street, N.W., and on the east by 7th Street, N.W. (Carnegie Library); (39) Reservation 343F, Areas A, B, C and D (RFK Stadium); and (40) Parcel 121/15 and Parcel 121/16 (intersection of North Capitol and Irving Streets.) SEC. 307. Section 11201 of the National Capital Revitalization and Self-Government Improvement Act of 1997, approved August 5, 1997 (111 Stat. 734; D.C. Official Code 24101), is amended by adding a new subsection (a-1) to read as follows: 29

(a-1) Reimbursement to District of Columbia Department of Corrections. The United States Government shall reimburse the District of Columbia Department of Corrections its costs of providing custody and care for: (1) Felons committed by the Superior Court of the District of Columbia from the date of sentencing until transfer to a penal or correctional facility operated or contracted for by the Bureau of Prisons; (2) Previously sentenced felons committed to the Department of Corrections as violators of parole, supervised release, or probation from the date of commitment until transfer to a penal or correctional facility operated or contracted for by the Bureau of Prisons; and (3) Previously sentenced felons held by or committed to the Department of Corrections on writs from the date of commitment until transfer to a penal or correctional facility operated or contracted for by the Bureau of Prisons. SEC. 308. Any interest accumulated on the funds that the District of Columbia received pursuant to the District of Columbia Appropriations Act, 2000, approved November 29, 1999 (113 Stat. 1501; Pub. L. No. 106-113), under the heading Federal Payment for the Incentives for Adoption of Children and for the establishment of a scholarship fund for District of Columbia children without parents due to the September 11, 2001 terrorist attack under this same heading, pursuant to the District of Columbia Appropriations Act, 2001, approved December 21, 2001 (115 Stat. 923; Pub. L. No. 107-96), shall be available to the District of Columbia until expended. SEC. 309. (a)(1) IN GENERAL.--The District of Columbia is authorized to renew or enter into a new Interstate Compact for Juveniles for the purposes of placing youth in appropriate therapeutic settings and providing and receiving supervision for youth in other jurisdictions. (2) DELEGATION.--Any compact for juveniles that the Council of the District of Columbia authorizes the Mayor to execute on behalf of the District may contain provisions that delegate the requisite power and authority to the Interstate Commission for Juveniles to achieve the purposes for which the interstate compact is established. (b) Section 406 of An Act to reorganize the courts of the District of Columbia, to revise the procedures for juveniles in the District of Columbia, to codify title 23 of the District of Columbia Code, and for other purposes, approved July 29, 1970 (84 Stat. 678; D.C. Official Code 24-1106), is repealed. SEC. 310. Section 103 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 777; D.C. Official Code 1-201.03), is amended by adding a new paragraph (16) to read as follows: (16) The term Attorney General means the Attorney General for the District of Columbia provided for by part C-I of title IV.. SEC. 311. Section 424b of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 774; D.C. Official Code 1-204.26), is amended by striking the phrase Procurement Practices Act of 1986 and inserting the phrase Procurement Practices Reform Act of 2010 in its place. SEC. 312. Sections 2, 3, and 4 of the Domestic Partnership Police and Fire Amendment 30

Act of 2008, effective January 16, 2008 (D.C. Act 17-278; 55 DCR 1530), are enacted into law. SEC. 313. The following proviso under the heading Lottery and Charitable Games Enterprise Fund in the District of Columbia Appropriations Act, 1982, approved December 4, 1981 (Pub. L. No. 97-91; 95 Stat. 1174;), is repealed: Provided further, that the advertising, sale, operation, or playing of the lotteries, raffles, bingos, or other games authorized by D.C. Law 3-172 is prohibited on the Federal enclave, and in adjacent public buildings and land controlled by the Shipstead-Luce Act as amended by 53 Stat. 1144, as well as in the Old Georgetown Historic District: SEC. 314. Notwithstanding any other law, the following sales shall be subject to the sales and use taxes of the District of Columbia: (1) Sales at gift shops, souvenir shops, kiosks, convenience stores, food shops, cafeterias, restaurants, and similar establishments in federal buildings, including, but not limited to, memorials and museums, in the District of Columbia that make sales to: (A) The general public, whether operated by the federal government, an agent of the federal government, or a contractor; and (B) Other than the general public, if operated by an agent of the federal government or a contractor; and (2) Sales of goods and services by government-sponsored enterprises and corporations, institutions, and organizations established by federal statute or regulation (collectively, federal enterprises and organizations), including, but not limited to, the Smithsonian Institution, National Gallery of Art, National Building Museum, Federal National Mortgage Association, and Federal Home Loan Mortgage Corporation, if the federal enterprise or organization is otherwise exempt from such taxation, to the extent such sales would otherwise be subject to the sales and use taxes of the District of Columbia if the federal enterprise or organization were organized as a nonprofit corporation established pursuant to Chapter 4 of Title 29 of the District of Columbia Official Code, and exempt from federal income taxation pursuant to section 501(c)(3) of the Internal Revenue Code of 1986, approved October 22, 1986 (100 Stat. 2085; 26 U.S.C. 501(c)(3)). SEC. 315. Section 485 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 807; D.C. Official Code 1-204.85), is amended to read as follows: SEC. 485. Except for estate, inheritance, and gift taxes, Bonds and notes issued by the District pursuant to this title and the interest thereon shall be exempt from all District, State, and Federal taxation, including from taxation by any county, municipality, or other political subdivision of a State and any Territory or possession of the United States.. SEC. 316. Section 602(a)(5) of the District of Columbia Home Rule Act, approved on December 24, 1973 (87 Stat. 813; D.C. Official Code 1-206.02(a)(5)), is amended by striking the phrase of the District the first time it appears and inserting the phrase of the District, unless his or her source of income derives from District local funds in its place. SEC. 317. Section 602(a)(5) of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 813; D.C. Official Code 1-206.02(a)(5)), is amended by striking 31

the phrase of any individual not a resident of the District and inserting the phrase of any individual not a resident of the District, except professional athletes, in its place. SEC. 318. (a) The Recreation Act of 1994, effective March 23, 1995 (D.C. Law 10-246; D.C. Official Code 10-301 et seq.), is amended by adding a new section 6a to read as follows: Sec. 6a. Food and refreshments.Notwithstanding any other provision of law or other requirement, the Department may use appropriated funding, including funds in the Recreation Enterprise Fund, to provide food, snacks, meals, refreshments, and non-alcoholic beverages to the general public, program participants, and District government employees in connection with sporting, educational, or other recreational programs or events the Department sponsors.. (b) Section 4(b)(2) is repealed. SEC. 319. Section 1108 of the District of Columbia Government Comprehensive Merit Personnel Act of 1978, effective March 3, 1979 (D.C. Law 2-139; D.C. Official Code 1611.08) is amended by adding a new subsection (d-1) to read as follows: (d-1) Notwithstanding any other law, the District may use appropriated funds to provide meals and refreshments to members of boards and commissions. Meals and refreshments may be provided during meetings in which members are actively engaged in public business for significant periods of time, and where the provision of food would contribute to the effective conduct of the meeting and the accomplishment of the meetings objectives. The Mayor shall issue rules to specify the types of boards and commissions to which food may be provided, the nature of the meetings to which this subsection shall apply, any advance approvals that may be required, the maximum amounts that may be spent, and any other applicable restrictions.. This division may be cited as the District of Columbia Omnibus Authorization Act, 2015. Sec. 3. Effective date. This act shall take effect as provided in section 446 of the District of Columbia Home Rule Act, approved December 24, 1973 (87 Stat. 801; D.C. Official Code 1-204.46).

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