FUND DESCRIPTIONS FY 2016 PROPOSED BUDGET SUMMARY

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1 FY 2016 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS GENERAL FUND The General 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 transit operations. The General 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 s) are included in this fund. The major sources of revenue include: real estate taxes, other local taxes, licenses, permits, fees, and other miscellaneous charges. Revenues from the state and federal government are also included in this fund. ENTERPRISE FUNDS Enterprise funds are used to account for the financing of services to the general public where the operating expenses involved are usually recovered in the form of charges to users. Utilities The Utilities 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 is managed by the Department of Environmental Services. Department of Community Planning, Housing and Development (CPHD) Development This fund includes the operations of the Zoning Administration Section of the Planning Division as well as the Permit Processing, Code Compliance and Plan Review Sections of the Inspection Services Division. The costs of these programs are fully supported by the fees they charge for permitting, plan review, and inspection services in building construction and zoning. The funding for these programs was segregated from the General into the new enterprise fund beginning in FY 2009 as part of an effort to provide a higher level of customer service. This fund is managed by the Department of Community Planning, Housing, and Development. Ballston Public Parking Garage s These enterprise funds account 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. Two separate funds have been established for the garage one for floors one through seven, and another for the eighth floor, which was constructed at a later date and under separate financing from the first seven floors. These funds are managed by the Departments of Environmental Services and Management and Finance. book 59 web 73

2 FY 2016 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS INTERNAL SERVICE FUNDS Internal service funds are used to account for the financing of services provided by one Arlington County government department or agency to another Arlington County department or agency or another government, where the service is provided on a cost reimbursement basis. Automotive Equipment 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 Department of Environmental Services. Printing This fund accounts for the costs of operating a central printing operation which provides printing and duplicating services for County departments and agencies. Revenue is derived principally from user charges for specific services. The printing operation is managed by the Department of Environmental Services. SPECIAL REVENUE FUNDS Special revenue funds are used to account for the proceeds of specific revenue sources which are legally restricted to expenditures for specified purposes. Ballston Business Improvement District (BID) This fund accounts for the operations of a service district in Ballston within specified boundaries of the business area to provide enhanced services, such as marketing, community events, and minor physical enhancements such as banners and wayfinding, beautification, and transportation enhancements such as bike racks and bus shelters. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. Rosslyn Business Improvement District (BID) This fund accounts for the operations of a service district in Rosslyn within specified boundaries of the business area to provide enhanced services, such as beautification, cleaning, maintenance, marketing and promotion, community activities, parking, and transportation. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. Crystal City Business Improvement District (BID) This fund accounts for the operations of a service district in Crystal City within specified boundaries of the business area to provide enhanced services, such as economic development, business recruitment and retention, information and marketing, landscaping and beautification, and street and sidewalk cleaning. The revenue supporting the fund is generated from an additional real estate tax assessment for properties in the district. Arlington Economic Development (AED) manages this fund. Community Development 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 book 60 web 74

3 FY 2016 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS Development. The Department of Community Planning, Housing, and Development manages this fund. Section 8 Housing Assistance This fund accounts for the revenue from the U.S. Department of Housing and Urban Development for Section 8 housing assistance. This program provides tenant based and project based housing assistance to benefit 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. Columbia Pike Tax Increment Financing (TIF) This fund accounts for a portion of the incremental real estate tax revenue generated by properties within the Columbia Pike Neighborhoods Special Revitalization District and the Columbia Pike Special Revitalization District. s are used to support affordable housing initiatives within these boundaries needed to mitigate the impact of redevelopment along Columbia Pike. The County Board approved the establishment of the financing mechanism and fund in December 2013 with a real estate assessment tax base value established as of January 1, The fund is jointly managed by the Departments of Management and Finance and Community Planning, Housing, and Development. CAPITAL PROJECTS FUNDS Stormwater Management This fund accounts for the revenue from a sanitary district tax adopted in CY s are used to pay for operating and capital costs necessary to upgrade and expand the County s stormwater drainage infrastructure and to support related stormwater management programs. The Stormwater Management fund is managed by the Department of Environmental Services. Transportation Capital This fund accounts for the tax revenue from a commercial real estate transportation district established at the end of CY Beginning in FY 2014, this fund also accounts for the local 30% share of the new tax and fee revenues implemented as part of HB The tax revenue provides a dedicated funding stream to support transportation infrastructure projects throughout the County. Effective July 1, 2013 with the passage of HB 2313, any decrease in the commercial real estate tax rate will result in an equivalent revenue decrease allocated to the County through the Northern Virginia Transportation Authority (NVTA). The also provides the flexibility to leverage outside funding sources as opportunities arise. The Transportation Capital is managed by the Department of Environmental Services. Crystal City, Potomac Yard, and Pentagon City Tax Increment Financing (TIF) This fund accounts for a portion of the incremental real estate tax revenue generated by properties in Crystal City, Potomac Yard, and Pentagon City. s are used to pay for infrastructure improvements to further the revitalization of Crystal City and development of the adjacent areas of Potomac Yard and Pentagon City. The County Board approved the establishment of the financing mechanism and fund in October 2010 with a real estate assessment tax base value established as of January 1, The fund is jointly managed by the Departments of Environmental Services, Management and Finance, Economic Development, and Community Planning, Housing, and Development. book 61 web 75

4 FY 2016 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS Pay-As-You-Go General Capital and Utilities Capital s These Capital Projects s 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 utilities construction and capital improvements is provided primarily by local tax revenues and utility user fees (fund transfers), a portion of the decal fee, developer contributions, and miscellaneous fees and charges. These Pay-As-You-Go capital appropriations are approved as part of the annual operating budget. SCHOOL FUNDS School Operating This fund accounts for the general day-to-day operations of the County's public school system, financed primarily from County General transfer and from state and federal grants and taxes to be used for educational programs. School Comprehensive Services Act 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, restructured the funding streams to better meet the needs of eligible children and their families. State funding provides approximately one-third of the funding for these expenditures with the balance coming from the County s General transfer. School Debt Service This fund accounts for the payment of principal and interest on obligated debts incurred for major school construction projects. This fund is supported entirely by the County transfer and carryover funding. School Food and Nutrition Services This fund accounts for the operations of the School Food Services program. Revenues are derived from fees, state and federal financing, and other miscellaneous sources relating to School food service operations. School Grants and Restricted Programs This fund accounts for the operations of special school programs financed by fees, and grants from state, federal, and local sources. School Capital Projects This fund accounts for major and minor construction projects as well as major maintenance for the schools. ing is from the County s General transfer. Community Activities This fund accounts for the operations of various County-Schools joint facilities and programs, which include aquatic facilities, extended day programs, Alternatives for Parenting Teens, community centers, and the Career Center. Financing is primarily provided by a County General transfer and fees collected for specific activities. book 62 web 76

5 FY 2016 PROPOSED BUDGET SUMMARY FUND DESCRIPTIONS The following table shows each County department and its associated funds (excluding Schools funds). General Utilities CPHD Development Ballston Public Parking Garage Automotive Equipment Printing Rosslyn, Ballston & Crystal City BIDs Community Development Section 8 Housing Columbia Pike TIF Stormwater Management Transportation Capital Crystal City TIF Pay-As-You-Go Capital Utilities Capital County Board County Manager Management and Finance Technology Services Human Resources County Attorney Circuit Court General District Court Juvenile and Domestic Relations Court Magistrate Commonwealth's Attorney Sheriff Commissioner of the Revenue Treasurer Electoral Board Office of Emergency Management Police Fire Environmental Services Human Services Libraries Economic Development Community Planning, Housing & Development Parks and Recreation book 63 web 77

6 EXPENDITURE SUMMARY (ALL FUNDS) (Figures in Millions of Dollars) FY 2014 Actual FY 2015 Adopted FY 2016 Proposed % Change '15 Adopted to '16 Proposed COUNTY GOVERNMENT Operating Expenses $590.9 $586.3 $ % Capital Outlay % Debt Service % Other Post Employment Benefits (OPEB) % Contingents - General, Housing, Budget Stabilization % Subtotal % OTHER FUNDS Ballston Business Improvement District % Rosslyn Business Improvement District % Crystal City Business Improvement District % Community Development Section 8 Housing % General Capital - PAYG % Stormwater Management % Transportation Capital % Crystal City Tax Increment Financing % Columbia Pike Tax Increment Financing % Utilities (including Utilities capital) % Ballston Parking Garage % CPHD Development % Automotive Equipment % Printing % Subtotal % Less Transfers to Other s % Less Other Transfers % COUNTY GOVERNMENT SUBTOTAL % SCHOOL BOARD (4) School Operating % School Comprehensive Services (CSA) % School Debt Service % School Capital Projects % School Food Services % School Grants and Restricted Programs % Community Activities % School Board Subtotal % TOTAL COUNTY GOVERNMENT AND SCHOOL BOARD $1,416.2 $1,475.9 $1, % 1 Other Post Employment Benefits (OPEB) includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust. 2 Ballston Parking Garage includes the 8th level internal service fund. 3 Includes Other transfers to General and inter-fund transfers. 4 The FY 2016 School Budget reflects the preliminary Superintendent's Proposed budget to the School Board and assumes County funding not included in the County Manager's Proposed budget. Numbers may not add due to rounding. book 65 web 79

7 ALL FUNDS REVENUE AND EXPENDITURE DETAIL - FY 2016 PROPOSED BUDGET book 66 web 80 EXPENDITURES BY CATEGORY General Ballston Business Improvement District Rosslyn Business Improvement District Crystal City Business Improvement District Community Development Section 8 Housing Assistance Pay-As-You- Go Capital Projects Stormwater Management Personnel Services $257,269, $367,533 $968,463 - $2,762,009 Employee Benefits 133,389, , ,025-1,226,416 Contractual Services 120,757,796 $1,529,322 $3,583,912 $2,553,389 18, ,344-4,155,854 Internal Services 1 15,323, ,900 20, ,046 Other Charges 2 520,164,998 15,448 36,201 25, ,916 16,303,171 $1,303, ,224 Materials and Supplies 9,018, ,314 8,000-88,001 Capital Outlay 2,726, ,809 8,667,372 51,400 Other Uses of s 3 104,556, Intra-County Charges for Services (6,895,288) TOTAL EXPENDITURES $1,156,311,934 $1,544,770 $3,620,113 $2,579,181 $1,179,289 $17,910,481 $9,970,646 $9,271,950 REVENUES BY CATEGORY Local Taxes 970,486,477 1,544,770 3,620,113 2,579, ,021,950 Licenses, Permits and Fees 10,617, Fines & Forfeitures, Use of Money & Property 14,939, Outside Charges for Services 53,198, , ,000 Miscellaneous Revenue 1,471, , Commonwealth of Virginia 71,342, Federal Government 15,061, ,179,289 17,669, Other Revenue 4 16,458, , Transfers from Other s 2,736, ,820,646 - TOTAL REVENUES $1,156,311,934 $1,544,770 $3,620,113 $2,579,181 $1,179,289 $17,910,481 $9,970,646 $9,271,950 NOTES: 1 Internal Services primarily includes maintenance, depreciation, and fuel charges for County vehicles, and Print Shop charges for printing service 2 Other Charges primarily include contingents, transfers to other funds, regional programs, and Metro 3 Other Uses of s primarily includes debt service, master lease funding, Affordable Housing Investment, and Department of Human Services' public assistance/purchase of service expens 4 Other Revenue primarily includes prior year fund balance

8 ALL FUNDS REVENUE AND EXPENDITURE DETAIL - FY 2016 PROPOSED BUDGET book 67 web 81 EXPENDITURES BY CATEGORY Transportation Capital Crystal City Tax Increment Financing Columbia Pike Tax Increment Financing Utilities Utilities Capital Ballston Public Parking Garage Ballston Public Pkg Garage - 8th Level CPHD Development Automotive Equipment Personnel Services $844,188 $186,572 - $16,312, $7,165,040 $4,120,957 $477,101 Employee Benefits 231,676 79,148-6,958, ,831,978 1,723, ,898 Contractual Services 161,541 13,780-20,397,839 $1,300,000 $2,053,277 $25,015 2,441,964 1,587, ,789 Internal Services 1 18,500 13,500-6,016,475-1,200-1,960,146 61,603 8,320 Other Charges ,222, ,375 18, ,000 Materials and Supplies 17,000 8,000-6,988, ,098 34,132 66,000 1,858, ,505 Capital Outlay 34,111,339 2,795,740 $536, ,078 16,507,500 1,857, ,397 3,989,346 - Other Uses of s 3 662, ,072,438-1,712, ,551,411 - Intra-County Charges for Services (1,346,984) TOTAL EXPENDITURES $36,046,244 $3,096,740 $536,130 $101,057,604 $17,807,500 $6,584,908 $77,607 $15,243,525 $15,022,535 $1,918,613 REVENUES BY CATEGORY Local Taxes 24,703,462 3,096, , Licenses, Permits and Fees ,805, Fines & Forfeitures, Use of Money & Property , ,000 12, ,000 - Outside Charges for Services ,519,187 5,585,650 4,169, ,378 4,300 17,424,057 1,688,473 Miscellaneous Revenue 11,342, , ,000 - Commonwealth of Virginia Federal Government Other Revenue ,260,820-2,403, , Transfers from Other s ,121, , ,484 TOTAL REVENUES $36,046,244 $3,096,740 $536,130 $101,057,604 $17,807,500 $6,584,908 $305,378 $15,243,525 $18,105,681 $1,919,957 NOTES: 1 Internal Services primarily includes maintenance, depreciation and fuel charges for County vehicles, and Print Shop charges for printing service 2 Other Charges primarily include contingents, transfers to other funds, regional programs, and Metro 3 Other Uses of s primarily includes debt service, master lease funding, Affordable Housing Investment, and Department of Human Services' public assistance/purchase of service expens 4 Other Revenue primarily includes prior year fund balance Printing

9 GENERAL FUND SUMMARY (Figures in Millions of Dollars) FY 2014 Actual FY 2015 Adopted FY 2016 Proposed % Change '15 Adopted to '16 Proposed EXPENDITURES County Services 1 $562.7 $556.4 $ % Metro Operations % County Debt Service % Other Post Employment Benefits (OPEB) % Contingents General Economic & Revenue Stabilization Affordable Housing Investment (AHIF) % Subtotal County Services % Capital % Subtotal County % Schools Transfer (ongoing) % Schools Transfer (one-time) % Subtotal Schools % TOTAL EXPENDITURES $1,101.4 $1,147.7 $1, % REVENUES Real Estate Tax $631.5 $637.1 $ % Personal Property Tax % BPOL Tax % Sales Tax % Transient Tax % Utility Tax Meals Tax % Communications Sales Tax Other Local Taxes % Subtotal Taxes % Licenses, Permits and Fees % Fines, Interest, Other % Charges for Services % Miscellaneous % Revenue from State % Revenue from Federal Government % Subtotal Other % Total Revenue (excluding Balance) 1, , , % Prior Year Balance % TOTAL REVENUES & FUND BALANCE $1,259.7 $1,147.7 $1, % 1 Includes General transfers to other operating funds. 2 Includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust. 3 Housing s include $1.8 million reserved for payment of Buckingham debt service in FY Numbers may not add due to rounding. book 68 web 82

10 FY 2016 Proposed Budget General Expenditures Management & Administration, 4% Courts & Constitutionals, 6% Public Safety, 11% Schools, 39% Environmental Services, 7% Human Services, 11% Debt/Capital, 6% Non-Departmental, Regionals, Metro, 9% Community Services, 5% Planning & Development, 2% FY 2016 Proposed Budget General Revenues BPOL 5% Local Sales Tax 3% Other Local Taxes 3% Fees/Permits 1% Fines 1% Meals Tax 3% State 6% Balance 1% Personal Property 10% Federal 1% Misc. Revenue 1% Service Charges 5% Transient Occupancy Tax 2% Real Estate 58% book 69 web 83

11 COUNTY GOVERNMENT SUMMARY FY 2014 FY 2015 FY 2016 FY 2014 FY 2015 FY 2016 Adopted Adopted Proposed Actual Adopted Proposed FTE FTE FTE Expense Expense Expense GENERAL FUND County Board $1,078,257 $1,188,926 $1,238,150 County Manager ,191,702 5,538,175 5,628,286 Management and Finance ,018,001 6,804,450 7,229,601 Technology Services ,319,387 18,839,577 19,683,231 Human Resources ,908,723 8,602,311 8,885,910 County Attorney ,653,243 2,709,076 2,777,273 Circuit Court [1] , , ,944 Clerk of the Circuit Court [1] ,871,158 3,059,775 3,110,769 General District Court , , ,200 Juvenile and Domestic Relations Court ,731,030 6,128,164 6,389,008 Commonwealth's Attorney ,981,380 4,165,493 4,288,444 Office of the Magistrate ,363 43,746 43,746 Sheriff ,526,817 39,203,924 39,529,974 Commissioner of Revenue ,994,779 5,345,109 5,421,015 Treasurer ,423,281 6,476,289 6,741,379 Electoral Board ,020,051 1,242,321 1,301,237 Office of Emergency Management ,966,169 11,472,413 11,746,179 Police ,965,129 64,981,728 65,573,849 Fire ,274,199 53,473,967 55,292,174 Environmental Services ,533,785 84,300,185 84,749,375 Human Services ,358, ,318, ,562,378 Libraries ,493,400 13,018,324 13,280,034 Economic Development ,829,236 11,109,631 10,996,864 Community Planning, Housing & Devel ,377,073 10,845,201 11,304,086 Parks and Recreation ,273,106 37,873,493 39,166,577 Non-Departmental/Other 76,574,300 62,588,835 64,163,668 Debt Service 55,885,774 60,745,567 61,800,000 Regionals/Contributions 7,731,892 7,942,124 7,772,883 Metro 28,194,000 29,885,640 31,107,277 SUBTOTAL FOR FUND 3, , , ,159, ,896, ,806,511 TRANSFERS TO OTHER OPERATING FUNDS Automotive Equipment - 42,000 - Printing 195, , ,484 SUBTOTAL 195, , ,484 Schools Transfer 407,395, ,590, ,453,293 General Capital Projects 29,553,643 22,952,288 9,820,646 OPEB Trust Transfer 66, TOTAL TRANSFERS TO OTHER FUNDS 437,211, ,810, ,505,423 GENERAL FUND TOTAL 3, , , $1,101,371,891 $1,147,707,211 $1,156,311,934 OTHER FUNDS - OPERATING AND CAPITAL Ballston Business Improvement District ,500,356 1,572,603 1,544,770 Rosslyn Business Improvement District ,508,118 3,733,665 3,620,113 Crystal City Business Improvement Dist ,526,317 2,626,899 2,579,181 Community Development ,794,376 1,179,289 1,179,289 Section 8 Housing Assistance ,412,988 17,012,873 17,910,481 General Capital - PAYG ,216,130 22,952,288 9,970,646 Stormwater Management ,867,830 8,571,200 9,271,950 Transportation Capital ,742,162 36,661,657 36,046,244 Crystal City Tax Increment Financing ,126 3,482,480 3,096,740 Columbia Pike Tax Increment Financing , ,130 Utilities ,020, ,459, ,057,604 Utility Capital ,713,662 18,236,545 17,807,500 Ballston Public Parking Garage ,151,958 6,951,907 6,584,908 Ballston Public Parking Garage - 8th Level ,402,596 73,508 77,607 CPHD Development ,258,069 14,509,070 15,243,525 Automotive Equipment ,955,316 16,065,690 15,022,535 Printing ,367,550 1,782,375 1,918,613 TOTAL OTHER FUNDS ,855, ,991, ,467,836 LESS GENERAL FUND TRANSFERS (437,211,919) (463,810,813) (455,505,423) LESS OTHER FUND TRANSFERS [2] (14,307,427) (12,733,877) (12,429,915) TOTAL COUNTY GOVERNMENT 3, , , $901,708,208 $928,153,932 $931,844,432 [1] Prior to FY 2015 the Circuit Court and Clerk of the Circuit Court are combined into one department. For comparison purposes the data has been broken out by each respective department in the fiscal years prior to [2] Includes Other transfers to General and inter-fund transfers. book 70 web 84

12 EXPENDITURE COMPARISON % Increase FY 2014 FY 2015 FY 2016 '15 Adopted to Actual Adopted Proposed '16 Proposed GENERAL ADMINISTRATION County Board $1,078,257 $1,188,926 $1,238, % County Manager 5,191,702 5,538,175 5,628, % Management and Finance 6,018,001 6,804,450 7,229, % Technology Services 18,319,387 18,839,577 19,683, % Human Resources 7,908,723 8,602,311 8,885, % County Attorney 2,653,243 2,709,076 2,777, % Subtotal: General Administration 41,169,313 43,682,515 45,442, % COURTS AND CONSTITUTIONALS Circuit Court * 579, , , % Clerk of the Circuit Court * 2,871,158 3,059,775 3,110, % General District Court 364, , , % Juvenile and Domestic Relations Court 5,731,030 6,128,164 6,389, % Commonwealth's Attorney 3,981,380 4,165,493 4,288, % Office of the Magistrate 41,363 43,746 43,746 - Sheriff 38,526,817 39,203,924 39,529, % Commissioner of Revenue 4,994,779 5,345,109 5,421, % Treasurer 6,423,281 6,476,289 6,741, % Electoral Board 1,020,051 1,242,321 1,301, % Subtotal: Courts and Constitutionals 64,534,299 66,657,937 67,848, % PUBLIC SAFETY Office of Emergency Management 10,966,169 11,472,413 11,746, % Police 60,965,129 64,981,728 65,573, % Fire 52,274,199 53,473,967 55,292, % Subtotal: Public Safety 124,205, ,928, ,612, % ENVIRONMENTAL SERVICES 80,533,785 84,300,185 84,749, % HUMAN SERVICES 117,358, ,318, ,562, % COMMUNITY SERVICES Libraries 12,493,400 13,018,324 13,280, % Parks and Recreation 34,273,106 37,873,493 39,166, % Subtotal: Community Services 46,766,506 50,891,817 52,446, % PLANNING AND DEVELOPMENT Economic Development 10,829,236 11,109,631 10,996, % Community Planning, Housing & Devel. 10,377,073 10,845,201 11,304, % Subtotal: Planning and Development 21,206,309 21,954,832 22,300, % OTHER Non-Departmental/Other 76,574,300 62,588,835 64,163, % Debt Service 55,885,774 60,745,567 61,800, % Regionals/Contributions 7,731,892 7,942,124 7,772, % Metro 28,194,000 29,885,640 31,107, % Subtotal: Other 168,385, ,162, ,843, % TOTAL GENERAL FUND OPERATIONS $664,159,973 $683,896,398 $700,806, % OTHER FUNDS - OPERATING & CAPITAL Ballston Business Improvement District 1,500,356 1,572,603 1,544, % Rosslyn Business Improvement District 3,508,118 3,733,665 3,620, % Crystal City Business Improvement District 2,526,317 2,626,899 2,579, % Community Development 2,794,376 1,179,289 1,179,289 - Section 8 Housing Assistance 17,412,988 17,012,873 17,910, % General Capital - PAYG 37,216,130 22,952,288 9,970, % Stormwater Management 5,867,830 8,571,200 9,271, % Transportation Capital 17,742,162 36,661,657 36,046, % Crystal City Tax Increment Financing 418,126 3,482,480 3,096, % Columbia Pike Tax Increment Financing - 119, , % Utilities 101,020, ,459, ,057, % Utilities Capital 18,713,662 18,236,545 17,807, % Ballston Public Parking Garage 3,151,958 6,951,907 6,584, % Ballston Public Parking Garage - 8th Level 2,402,596 73,508 77, % CPHD Development 13,258,069 14,509,070 15,243, % Automotive Equipment 21,955,316 16,065,690 15,022, % Printing 2,367,550 1,782,375 1,918, % TOTAL OTHER FUNDS $251,855,662 $256,991,411 $243,467, % Less Other Transfers ** (14,307,427) (12,733,877) (12,429,915) -2.4% TOTAL COUNTY REQUIREMENTS $901,708,208 $928,153,932 $931,844, % * Prior to FY 2015 the Circuit Court and Clerk of the Circuit Court are combined into one department. For comparison purposes the data has been broken out by each respective department in the fiscal years prior to ** Includes Other transfers to General and inter-fund transfers. book 71 web 85

13 FY 2016 PROPOSED BUDGET POSITION CHANGES This table details the added and eliminated full-time equivalent positions (FTEs) in the FY 2016 Proposed Budget. Interdepartmental reorganizations are shown as transfers. FTE Changes: FY 2015 Adopted to FY 2016 Proposed GENERAL FUND County Manager's Office Transfer a 0.5 Grant Compliance Specialist from the Transportation Capital 0.50 Total County Manager's Office 0.50 Department of Management & Finance Conversion of a previously authorized overstrength to a permanent Financial Analyst 0.50 Conversion of a temporary internal audit position to permanent 0.50 Total Department of Management & Finance 1.00 Department of Technology Services Add an Administrative Specialist for the second phase of Connect Arlington 1.00 Add a Project Manager for the second phase of Connect Arlington 1.00 Total Department of Technology Services 2.00 Office of the County Attorney Add an Assistant County Attorney 1.00 Total Office of the County Attorney 1.00 Department of Environmental Services Transfer a 0.2 Facilities Project Specialist to the Utilities (0.20) Total Department of Environmental Services (0.20) Department of Human Services Eliminate Crisis Intervention Team (CIT) Coordinator funded with one-time funding (1.00) Add a CIT Coordinator with ongoing funding 1.00 Add an Emergency Services Mental Health Therapist 1.00 Add a Clinic Aide for Discovery Elementary School 0.75 Add a Public Health Nurse for Discovery Elementary School 0.50 Added Grant-funded Eligibility workers as part of FY 2014 closeout 2.00 Added Mental Health Therapists for the Homeless Services Center as part of FY 2014 closeout 1.50 Total Department of Human Services 5.75 Arlington Economic Development Added a 0.1 FTE for a technical adjustment as part of FY 2014 closeout 0.10 Total Arlington Economic Development 0.10 Department of Community Planning, Housing, and Development Transfer a 0.5 Business Systems Analyst to CPHD Development (0.50) Total Department of Community Planning, Housing, and Development (0.50) Parks and Recreation Add an Aquatics Programming position 1.00 Add temporary employees for the addition of a flag football tournament 0.20 Add temporary employees for added capacity in revenue producing programs 2.19 Add temporary employees for two months of operations at Arlington Mill Community Center 2.10 Eliminate temporary employees due to closure of community centers on County holidays (0.80) book 72 web 86

14 FTE Changes: FY 2015 Adopted to FY 2016 Proposed Eliminate Parks and Natural Resources maintenance temporary employees not being utilized (0.89) Total Parks and Recreation 3.80 NET POSITION CHANGES: GENERAL FUND OTHER FUNDS CPHD Development Transfer a 0.5 Business Systems Analyst from CPHD 0.50 Add a Plan Reviewer 1.00 Add a Records Technician 1.00 Add a Zoning Planner 1.00 Total CPHD Development 3.50 Transportation Capital Transfer a 0.5 Grant Compliance Specialist to the County Manager's Office (0.50) Total Transportation Capital (0.50) Utilities Add a Capital Projects Engineer 1.00 Add a Valve Exercise Team 4.00 Add a Large Water Service Team 3.00 Transfer a 0.2 Facilities Project Specialist from DES 0.20 Total Utilities 8.20 NET POSITION CHANGES: OTHER FUNDS NET POSITION CHANGES: ALL FUNDS book 73 web 87

15 COMPENSATION SUMMARY Compensation ALL FUNDS GENERAL FUND FY 2016 Percent FY 2016 Percent Proposed of Total Proposed of Total Pay (Salaries) $290,473, % $257,269, % Retirement 65,419, % 58,903, % FICA 22,139, % 19,655, % Health Insurance - Employees 33,435, % 28,911, % Health/Life Insurance - Retirees 12,256, % 12,256, % Life Insurance - Employees 315, % 279, % Commuting & Transportation 2,744, % 2,453, % Tuition Reimbursement 287, % 287, % Unemployment/Short-Term Disability 280, % 280, % Workers Compensation 3,130, % 3,130, % Transfer to OPEB Trust 9,464, % 9,464, % Miscellaneous 898, % 898, % Total $440,844, % $393,788, % Notes: Percentages may not add to 100 percent due to rounding. book 75 web 89

16 COMPENSATION SUMMARY Pay Enhancements FY 2002 to FY 2016 The following provides a history of key pay enhancements. Fiscal Year COLA/Market Pay Adjustment Other Changes FY 2016 None Merit/step increases included FY % for current Step 19 employees on their employment anniversary date Merit/step increases included Added extra Christmas and New Year s holidays, CY 2014 only, due to timing of the holidays FY 2014 None Merit/step increases included Eliminate 1 County Holiday (Columbus Day) FY 2013 None Added Step 19, dropped Step 1 Added Christmas Eve and New Year s Eve holidays, CY 2012 only, due to timing of the holidays Merit/step increases included Living wage increased to $13.13 per hour FY 2012 None 1% One-time lump sum payment for employees at step 18 Merit/step increases included FY 2011 None Merit/step increases restored 2% One-time lump sum payment for employees at step 18 Increased County-provided life insurance to one times salary, eliminating $50,000 cap One-day furlough for all employees [NOTE: the furlough day was cancelled through the use of FY 2010 one-time carryover funds] FY % As part of FY 2009 close-out, County Board approved a 1% Mid-Year MPA effective January 1, 2010 and added for calendar year 2009 only Christmas Eve and New Year s Eve holidays FY 2010 None No merit/step increases Adopted $500 one-time bonus FY 2009 None Increased retirement multiplier (defined benefit) for both general and uniformed employees (from 1.5% to 1.7% retroactively for general employees, and from tiered plan to 2.5% retroactively and 2.7% prospectively for uniformed) For general employees, increased employer s 401(a) contribution to 4.2%; eliminated 401(a) contribution for Public Safety Established concept of flex credits for benefits ( cafeteria plan ) applying to health and dental insurance for FY 2009 Living wage increased to $12.75 per hour book 76 web 90

17 COMPENSATION SUMMARY Fiscal Year COLA/Market Pay Adjustment Other Changes FY % Added Christmas Eve and New Year s Eve holidays (calendar 2007 only Monday holidays) FY % Targeted market rate adjustments, promotional opportunities and career ladders for public safety ranks Location pay stipends Living wage increased to $11.80 per hour FY % Overtime based on total hours, including leave Living wage set at $11.20 per hour FY % Additional step (18) added to pay plan FY % Additional 1% lump sum payment in addition to the 1% COLA/MPA Increased pay scale for Firefighters Living wage adopted, set at $10.98 Reduced employee retirement contribution one percentage point (from 5% to 4% for general employees, and 6% to 5% for uniformed) FY % Retirement enhancements FY % Additional 1% market adjustment in addition to the 3% COLA/MPA Two-year steps in pay plan changed to one-year Three additional steps (15, 16, 17) added to pay plan Retirement Plans and County Contribution Rates Employer Contribution Rates FY 2016 Proposed Budget Plan Employee Type County Contribution Rate Defined Benefit General Employees 15.9% of pay Uniformed Employees 37.8% of pay Defined Contribution (Chapter 46 only) General Employees Uniformed Employees 4.2% of base pay only None Deferred Compensation Chapter 46 Employees Employer Match Chapter 21 Employees NOTES: Chapter 21 employees were hired before 2/8/1981 Chapter 46 employees were hired on or after 2/8/1981 Up to $20/pay ($520/year) Up to $10/pay ($260/year) book 77 web 91

18 COMPENSATION SUMMARY Defined Benefit Plan ing History Percent of Salary Contributed to Retirement Plan Fiscal Year General Employees Uniformed Employees County Contribution Employee Contribution County Contribution Employee Contribution FY % 4% 37.8% 7.5% FY 2015, revised 17.9% 4% 39.7% 7.5% FY % 4% 38.4% 7.5% FY % 4% 36.4% 7.5% FY % 4% 36.5% 7.5% FY % 4% 35.5% 7.5% FY % 4% 35.1% 7.5% FY 2009 (effective 13.8% 4% 35.1% 7.5% 1/1/09) FY % 4% 19.4% 5% FY % 4% 16.3% 5% FY % 4% 13.6% 5% FY % 4% 10.5% 5% FY % 4% 7.2% 5% FY % 5% 6.1% 6% NOTE: In all fiscal years through December, 2008 the contribution amount was calculated against gross salary. Effective January, 2009 overtime and premiums are excluded for Chapter 46 employees. Defined Contribution Plan (Chapter 46 ONLY) ing History Percent of Base Pay Contributed to Retirement Plan Fiscal Year General Employees Uniformed Employees County Contribution Employee Contribution County Contribution Employee Contribution FY % FY % FY % FY % FY % FY % FY % FY % (as of 1/1/09) FY 2003 through FY % - 1% - Employee Health Insurance The overall budget for health and dental insurance is projected to increase 7.5 percent. Rates for the various plans an election levels with be finalized in Spring book 78 web 92