FUND DESCRIPTIONS
GENERAL FUND: The General Fund is the primary operating fund of the
County and is used to account for the majority of services including fire and
police protection, human services, community services such as libraries and parks,
and maintenance of the road system. The
General Fund also provides financing for the operations of other funds such as
capital outlay for infrastructure improvements and construction and the
County's public school system. Debt
service expenditures for the payments of principal and interest on the County's
general long-term debt (excluding bonds and other long-term debt serviced by
the Utilities, Ballston Garage or School Operating Funds) are included in this
fund. The major sources of revenue
include: property taxes, other local
taxes, licenses, permits, fees and other miscellaneous charges. Revenues from the state and federal
governmental are also included in this fund.
ENTERPRISE FUNDS
UTILITIES FUND:
The Utilities Fund is a self-supporting or enterprise fund. This fund includes the operations,
maintenance and construction of the County's water and sanitary sewer
system. Debt service on general
obligation bonds issued to finance the construction of the sanitary sewer
system, water distribution system and wastewater treatment facility are
accounted for in this fund. Revenues
for this fund are generated through user charges and payments from other
jurisdictions for use of the systems and system connection fees. The Utilities Fund is managed jointly by the
Department of Public Works and the Department of Environmental Services.
BALLSTON PUBLIC PARKING GARAGE: This enterprise fund accounts for the financing of the operation
of the garage for the general public.
All of the operating expenses are recovered from the users of the
garage.
INTERNAL SERVICE FUNDS
AUTOMOTIVE EQUIPMENT FUND: This fund accounts for the costs of operating and maintaining the
automotive and construction equipment used by County departments and
agencies. The acquisition and
replacement of automotive equipment is accounted for in this fund. Revenue is derived primarily from user
charges to recover actual costs that include depreciation of equipment. This program is managed by the Office of
Support Services.
PRINTING FUND:
This fund accounts for the costs of operating a central printing
operation which provides printing and duplicating services to County
departments and agencies. Revenue is derived
principally from user charges for specific services. The printing operation is managed by the Office of Support
Services.
JAIL INDUSTRIES FUND: This fund accounts for the costs of a program within the
Detention Facility which trains inmates and utilizes their services in
performing certain County tasks, such as
food preparation, parks
maintenance and printing services.
SPECIAL REVENUE FUNDS
TRAVEL AND TOURISM PROMOTION FUND: This fund accounts for the operations of
various programs to promote tourism and business travels in the County. One fourth of one percent of the revenue
generated by the transient occupancy tax, dedicated to tourism and marketing in
Arlington, is accounted for in this fund.
The Department of Economic Development manages this fund.
COMMUNITY DEVELOPMENT BLOCK GRANT FUND: This fund accounts for the operations of
various community development programs which are financed by block grant and
other grant assistance from the U.S. Department of Housing and Urban
Development. The Department of
Community Planning, Housing and Development manages this fund.
SECTION 8 HOUSING ASSISTANCE FUND: This fund accounts for the revenue from the
U.S. Department of Housing and Urban Development for Section 8 housing assistance. This program provides vouchers for housing to eligible Arlington
County residents. The federal funds are
used for the administrative costs of the program, as well as for the rental
subsidy payments. The Section 8 program
is managed by the Department of Human Services.
SCHOOL FUNDS
SCHOOL OPERATING FUND: This fund accounts for the general operations of the County's
public school system, financed primarily from County General Fund transfers and
from state and federal grants and taxes to be used for educational programs.
SCHOOL CSA FUND: This
fund accounts for programs and services for at-risk youth with emotional and
behavioral problems, and their families.
The Comprehensive Services Act, passed by the Virginia General Assembly
in 1993, provides approximately 54% of the funding for these expenditures.
SCHOOL DEBT SERVICE FUND: This fund accounts for the payment of principal and interest on
school bonds that are used to construct school facilities.
SCHOOL CAFETERIA FUND: This fund accounts for the operations of the School food services
programs for student meals. Revenues are
derived from fees, state and federal financing and other miscellaneous sources
used for School food service operations.
SCHOOL SPECIAL GRANT FUND: This fund accounts for the operations of special school programs
financed by limited term grants under state and federal aid programs.
SCHOOL CAPITAL PROJECT FUNDS: These funds account for purchase and/or construction of major
capital facilities for the schools. The
capital projects which are financed under Pay-As-You-Go Capital Programs are
accounted for in the School Capital Projects Pay-As-You-Go Fund. As required by law, a separate fund, the
School Capital Projects Bond Fund, is used to account for the capital project
expenditures financed by the proceeds of general obligation bonds.
COMMUNITY ACTIVITIES FUND: This fund accounts for the operations of various County-Schools
joint community service programs, which include aquatic centers and day care
facilities. Financing is provided
primarily by General Fund transfers and fees collected for specific activities.
CAPITAL PROJECTS FUNDS
CAPITAL PROJECTS FUNDS: Capital Projects Funds account for the purchase and/or
construction of major capital facilities, including buildings, roads and other
long-lived improvements. Pay-As-You-Go financing
for the County, Schools and utilities construction and capital improvements is
provided primarily by local tax revenues and utility user fees (fund
transfers), state highway aid, developer contributions and miscellaneous fees
and charges. These Pay-As-You-Go capital
appropriations are approved as part of the annual operating budget.
