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