City of Alexandria, Virginia

DATE: JUNE 6,2012

TO: THE HONORABLE MAYOR AND MEMBERS OF CITY COUNCIL

FROM: RASHAD M. YOUNG, CITY

SUBJECT: APPROPRIATION

ISSUE: Consideration of an Appropriation Ordinance to make appropriations for the support of - the government of the City of Alexandria, Virginia for the Fiscal Year (FY) 2013.

RECOMMENDATION: That City Council pass the ordinance on first reading on Wednesday, June 13,2012, and schedule it for public hearing, second reading, and final passage on Saturday, June 16,2012.

DISCUSSION: On May 7,2012, City Council approved the FY 2013 General Fund Budget and adopted an ordinance setting the City's real propcrty and personal property tax rate for calendar year (CY) 2012. In accordance with sections 6.07 and 6.14 of the City Charter, an annual ordinance is also required to appropriate the Approved merating and Capital Budge@. This ordinance contains the appropriation of the Adopted Qpaating Budget, the reappropriation of expected encumbrances, and an appropriation from the Special Revenue Fund for new grants.

ADOPTED OPERATING BUDGET: Sections 1 through 9 of the attached proposed a~oro~riations ordinance l e d l v establishes the revenues and ex~enditures of the FY 2013 .. *

budget. As detailed in ~ecgon? of the attwhed ordinance, a sigkicant portion ofthe General Fund's revenues are transferred to other funds and component units, principally to finance operations of the Alexandria City Public Schools. In addition, the total expenditure appropriation must be reduced by the amount of these transfers (referred to as "Interfimd Transfers") to elbinate double counting and accurately reflect the aggregate expenditure appropriations. Table I, which is attached to the ordinance, provides the detailed breakdown for all funds for each department and component unit. Table 11, which is also attached to the o rd i i ce , provides the detailed revenue estimate for all funds by the major sources of revenue.

APPROPRATX03Y OF FUN0 BALANCE FOR OTBER POST EMPLOYMENT PENEFW : Section 10 of the attached proposed appropriation ordinance appropriates General Fund balance to continue funding the City's obligation for other post-employment benefits and for h d balance commiments approved by Council during budget adoption on May 7. These funds are placed in a separate trust fund, the Post-Employment Benefits Trust.

: Section 1 1 of the attached rod amromW(u1 ordtnance r m m ~ ~ & ~ mwia autb ikd and emected to be oblimted ., In $Y 201i ht'not expeded to be as of June 30,2012. By City barter, all appropriations lapse at the end of the fiscal year. When budgeted goods and services are ordmd mior to the end of one %XI year but not delivered wtiI the next f i d year, moaies need to be - . ktppropriated to cover the &nditms paid in the cunemt .fi& year. As introduced in 2006, encum- are now authorid based on es thab~ of m w emmbmes . The actual encumbranca amount that b canied over from FY 2012 &I N 20i3 may be lower than this m t . The final enm-ce amowit that is canid over into FY 2013 will be reduced to reflect actual authorized encumbrances.

FISCAL W A C 3 This ordinance authorizes the receipt and expenditure of $843,107,709 for N 2013 in the following funds ($829,974,947 in Sections I through 9, $2,675,762 in Section 10 and $10,457,000 in section 1 l ):

Section 1 to Section 9

General Fund (including Transportation Improvement) Special Revenue Fund Housing Special Revenue Fund Sewer Special Revenue Fund Stomwater SpeGial Revenue Fund Capital Projects Fund Equipment Replacement Internal Service Fund Schools Library Alexandria Transit Company Less: Inkrhd Transfen Total

The amounts listed for the Alexandria Transit Company, the Schools, and the Library represent their total budgets, including the City's General Fund appmpiation to each agency and any fee revenue (mch as farebox revenue for the Alxaadria Transit Compcmy), p t s , State aid or other rewnues that am part of the total bud*. By the City Charter, Council must appropriate all monies, includhg tam for the Alexandria Transit Company, irrespective of the source. The "Less: b r f u n d TrpnsW line backs out dollars cwnted both in the General Fund and Sewer and Wmte-mtm Fmd mounts and each of the agemy budgets for the Ci's appropriation to these individual agencies.

Section 10

The appropriation oTS2,675,762 of General Fund Balance designated in FY 2013 Adopted Budget to fund other post-employment benefits and fund balance commitments.

Section 10 Designated General Fund Balance

Tetal

Section 1 1

The reappropriation of 10,457,000 of General Fund Balance as the maximum monies encumbered as of June 30,2012.

Section 1 1 Reappwpriation of monies encumbered as of June 30,2012 $ 10.457.00Q

Total sA!a&?B

ATT- Appropriation O r d i e

EEAEE: Laura Trigas, Acting Chief Financial Officer Kendel TGIW, Asskant JXwtor, Office of Management and Budget

hmdmtig11pndfirstreadlug: Public hearing: Second mdhg and wactment:

AN ORDINANCE makin$ providm Bn the support ofthe govefnme~t of the City of Alexaudria, Virginia, fbr F i d Year (FY) 2013.

proposmd ordinance appropriates fun& for the operation of the City govcinment in FY 2013.

L a m B. Triggs, A* Chief F i c i a l Officc~

Laura B. Triggs, Acting Chief Fieanciel OflRoer Jamma L. Banks, City Attorney

-8mwa, City Attorney

Autboritv

g 2.02(c), Akex~aQia City Charter

None

None

EYHIBIT NO. 3. ORDNANCE NO. -

AN ORDINANCE making appmpdakma for the support of the government of the City of AEnrendria, Virwa, for Fiscal Year 2013.

Se&m 1. That, pu38uant to S d o n 6.07 of the City Charter, tbe sum of $829,974,947 be, md m e hereby is, opplrlrrliffiated for the q p M oftbe mvment of the City of Alaxmttia in the fiscal on&(he&yofJIufy2012anllcaatingonthethirticth day ofJune 2013.

RCCtjD112. Tht, pursuant to Swtion 6.07 of the Citp CkwW, the sum of $829,974,947 d a t e d in % a h 1 of this wdimm fa tha sunnmt of thc ~covemment of tb% CiW of ~r;ndriainthefis~al~bepisniaganths~&of~uly~~2md&~on~h& day of June 201 3 be, and the same Irartbpl ie, fwkk to to foollowing City d-ants, majar operPting units, comgnsnt units, and ~ ' O T categories of cxpmditum in the amunts set forth below:

18" Court 18thGegtGzvtlDiMictcornt 1 8th h v d b C W City Attamey C i Cl& a d Clerk of Council City Comcil CiW M- cld of Court C M e Admi&Cotwn Coxnnmmaalth's Attorney (3imnmiQPrdHuman Sewicbs C aceGNes Court * unit Jlmmmk Dev&opmsnt Ehmgmcy (33nml&wtiom Finance Fire Gemnil Debt M i c e Cwtlc?nal M c e s H@am H u m RBsowces Humau Ri@ InB,dm Technology Services Momal Audit Law h i Non-Depmimental

Ofece of C o ~ c a t i o n s O&e of HiWoal Alexandria OfSw of Housing - Off~ce of Mmngmmt and Budget Other C~dotional Activities Other Edusational Activities OWt Health Activities Planning&2aning Police R d Estate Assessments R e c d o n , Parks & Cultural Activities Registrar of Voters Sheriff Transit Subsidies TransporCation and Environmental Serviws Capital Projects Component Unit-Library Component Unit-Schools Internal Services

TOTAL APPROPRIATIONS

Seetloe 3. That, purrmant to Section 6.07 of the City Charter, the sum of $829,974,947 appropriated in Section 1 of this ordknw for the support of the City of Alexandria in the fiscal year bsgirming on the &-st dfiy of July 2012 and ending on the thirtieth day of June 2013 be, and the same h h y is, hthm appmprbtd to the Mowing principal objects of city expenditures:

Personnel Smrice Non-Personnel Services Capital Outlay Component Unit-Libray Corn- unit-Schools Component Unit-Alexandria Transit Company Quipment Replacement Capital Projwts

TOTAL APPROPRIATIONS $829,974,947

Seetion 4. That the sum of $829,974,947 appropriated in Section 1 of this ordinance for the suDport of tZlc ~~ of the City of Alexandria in the fiscal year be$inning on the 61~t day of July 2012 a;ld emtin8 on tke thideth day of June 2013 is exp&tcd toke dcrcd h m the foliowing sources of revenue:

Source of Revenue

General Property Taxes Other Imal Taxes putnit& Fees and Licenses FinGB d F d t u r e s Intmpvernma Revenue C b g t 8 for Services Revenue from Use of Money and Property Miscellaneous Revenue Bond ProcetPds - Future Sale U m a d Fwd Balance - General Fund: Subsequent Ym's Budget as Wigaatad

Urn- Fwd ailrnnce - Special Revaue Fund U m e P Q N s c i M M c e - S e w e r M R&ad Bamings - Internal S e m i m

TOTAL ESTIMATED REVENUE

Seetlon 5. That, pursuant to Seotion 6.14 of the City Charter, the sum of $134,504,335 be, and the same b e b y is, appmp&d for Capital Improvement Project expenditures of the City of Alexandria and the ~l&&ia City PI&& schools ia the 5& year beginning on the &st day of July 2012 and tending on tha M e f b day of June 2013. Thia sum, whkh conaim of the $134,504,335 qpmpriated as Capital Pmjocts & Section 2 of this ordinance, is appropriated as follows: (i) $75,562,981 to capital pmjecta that are hitially identified in the City government Fiocal Y c a 2013 - 2022 Capital Improvement Program adopted by City Council on May 7, 2012; and (ii) $58.941.354 rn the caoital lnoiccts initialfv i d d e d in the Alexandria Citv Public S&IS' ~(;p.kl budget approved b $ h hh&d Bomlon Fthuary 2,2012. These d i 6 e i k o n r by ptsjGcts oata be modified by the p d d k aikiwtbn ofwpital funds through the City Council's capital allocation process.

-on 6. That the sum of $134,504,335 appropriated in Section 5 of this ordinance for capital impmvemmt projeot expen&- of the City of Alexandria and the Alexandria City Public Schools in the fiscal par b- on the first day of July 2012 and ending on the thirtieth day of June 201 3 is expactsd to be derived &om the following sources of revenue:

@wce of Revenue

~ v e m m ~ Revenue Transfer In Erom Special Revane 'Itnmsk En ffam Spmial Revcnuc - stonnwater Transfer In from Tritnoportaton Improvement Fund Transfer In *rn &mend Fund Traunfesh h m Spwid Revenue Fund - Sewer Use of Money and Prop* - Bond Intnast Earnings MWuae~w Revenue Designated Chneral Fund Balance

1 Desipated Speoial Revenue Fund Balance 2 D a s ~ S g W e r F U m e l ~ c e 3 BondProceads-FutanSale 4 5 TOTAL ESTIMATED RE- $134,504,335 6 7 Seetioa 7. That the sum of 5256,7573 81 be, and the same hereby is, authorized to be 8 transferred between the following fmds mainbkd by the City, as set forth below: 9

10 From Amount To Amount 11 12 GendFund .% 37,466,760 Special Revenue Fund - General $ 37,466,760 13

Special Revenue Fuud Sewer

Special Revenue Fund

General Fund Special Revenue F d - S -

Specid Rsvenue Fund - Stormwater

General Fund Trarr*011 n p r w m -

GeaonrlPIlnd

Gal& Fund General Fund

TOTALS

1,854,502 General Fund

Capital Projects Fund Special Revenue Fund - Affordable Housing

Capital Projeote Fund

Capital Proiectp Fund Co;nFi unit-s~haais Corn-t Unit-Alexandria Transit

Compment Unit-Library

TOTALS

Seotlon 8. Thet the sum of $829,974,947 d a t e d in Section 1 of this ordinauce for the support of the government of the C i of ~lex&lria $1 the fiscal year beginning on the Erst dav ofJulv 2012 and ending on the thirti& day of Juts 2013 is, for ~ocountim umoses and in &ordnuck with poial ly k q t e d account& prin~ipl~ls, attributed, for each 6 t y department, nx& dt, colnpomt unit, and majm category of expenditure, to the Amds maintained by tho City as shown in Table I on ihe pages following this ordimme.

&&cut 9. That the sum of $829,374,947 appropriated in Section 1 of this ordinance for the auppott of €he p v m e n t af the City of A l e x d a in the flsaal year b- on the fht day of July 2012 and ending on the &&ti& day of Jane 2013 id, for amounting purpocws aud in accordance witb gpsmlly awepted amounting principles, ami$laod, for cPob major LIOUIW of revenue, to the ftmds m d n t a i d by the City as shown in Table II on the p a p following this ordinance.

Se~tloa 10. That the sum of $2,675,762 be qqxop&ed 6om the d e a i M G a d Fund b a l m ib the ssuppoPt efths govenaaoat of thc (?I@ of Abxardria in the fiscal year

Designated General Fund Balance

Total Estimated Revettlle

Non Lleptsbmtal a 4 mate Rwmdhn, Park and Cultural Activities Bconemic Development Activities TmmoMtion and Envimmental Seniccs *t ~ ~ h - t HumsnRerou~:c8 Internal Audit Total Appmptiittion

SecUeB 11. That the City Council of the City of Alexandria, Virginia doe6 hereby make provision for and appropri@ion lp the funds hemdkx mad in the iunounts requkcd to dehy the a p d h w a d M i t i e e of the City for which c a m i w were ~I~ in tbc form o f ~ ~ o r d ~ s c o l l o r ~ J l m g 3 0 , 2 0 1 2 Q u t ~ m p a ~ k i n ~ y a a r M.13 a a b f a r w ~ a m o u n t s w e r t ~ b u t m t in f i d year 2012 and Auther, t h a t ~ ~ h Q Q C 4 & w W y $ l e t h ~ 1 o n a t a e o ~ ~ b ~ e h s v d C i t y dq&m~fol.fisCatyentr2013 a s f o l k

CodeAdmbiadon Commonwsrtlth's Attomey Commuity rrnd HMlan Services CQurt S d c t s Eeonomio Development Activities l3nmgenc y C d G a t i o m Finance Fire Gcaeral Services Health HumanResourcw Human Righrs Infomation Technology Senices M o d Audit N o n - ~ c 8 1 t a l

Office of Communications Omce of Historic Alexandria Ofpice ofhbagment and Budget Other C o r n o w Activities Plenning and Zoning Police Reccention and Cultural Activities Registrar of Voters S h d T m i t Subsidies Trmsportation and Environmental Service Total G e d Fund

Section 12. That this ordinance shall become effective upon the date and at the time of its h d passage.

WILLIAM D. EUILLE Mayor

Introduction: First Reading: Publication: Public Hearing: Second Reading: Fmal Passage:

ORDIIVANCE NO. 4706

AN ORDINANCE making appropriations for thc support of the governme111 of' the City of Alexandria, Virsinia, for Fiscal Year 201 3.

THE CITY COUNCIL OF ALEXANDRIA HEREBY ORDAINS

Section 1 . That, pursuant to Section 6.07 of the City Charter, the sum of $829,974,947 be, and the same hereby is, appropriated for the support of the go~.ernment of the City of Alexandria in the fiscal year beginning on the first day of July 2012 and ending on the thirtieth day of June 2013.

Section 2. That, pursuant to Section 6.07 of the City Charter, the sum of $829,974,947 appropriated in Section 1 of this ordinance for the support of the government of the City of Alexandria in the fiscal year beginning on the first day of July 2012 and ending on the thirtieth day of June 2013 be, and the same hereby is, further appropriated to the following City departments, major operating units, component units. and major categories of expenditures in the amounts set forth below:

Department/Unit/Component Unit/ Category of Expenditure

18"' Circuit Court 18th General District Court 18th Juvenile Court City Attorney City Clerk and Clerk of Council City Council City Manager Clerk of Court Code Administration Commonwealth's Attorney Conlmunity and Human Services Contingent Reserves Court Services Unit Economic Development Emergency Con~munications Finance Fire General Debt Service General Services Health Hiunan Resources tliunan Rights Information Technology Services Internal Audit Law Library Non-Departmental

Appropriation

Oflice of C 'o~~~rni~nic , d t ' I O ~ S

Office o r t lisror~cal Alexanclria Office of blousing Office of Managenlent and Budget Other Correctional Activities Other Educational Activities Other Health Activities Planning & Zoning Police Real Estate Assessments Recreation, Parks & Cultural Activities Registrar of Voters Sheriff Transit Subsidies Transportation and Environmental Services Capital Projects Component Unit-Library Component Unit-Schools Internal Services

TOTAL APPROPRIATIONS $829,974,947

Section 3. That, pursuant to Section 6.07 of the City Charter, the sum of $829,974,947 appropriated in Section I of this ordinance for the support of the City of Alexandria in the fiscal year beginning on the first day of July 2012 and ending on the thirtieth day of June 2013 be, and the same hereby is, further appropriated to the following principal objects of city expenditures:

Object of Expenditures Appropriation

Personnel Service Non-Personnel Services Capital Outlay Component Unit-Library Component Unit-Schools Component Unit-Alexandria Transit Company Equipment Replacement Capital Projects

TOTAL APPROPRIATIONS $829,974,947

Section 4. That the sun1 of $829,974,947 appropriated in Section 1 of this ordinance for the support of the governnlent of the City of Alexandria in the fiscal year beginning 011 the first day of July 2 0 2 and ending on the thirtieth day of June 2013 is eypected to be derived from the following sources of revenue:

Source O K KC\,CIILIC ilmount

General P1.0pcl.t~ Taxes Other Local Taxes Perm~ts. Fees and Liccnses Fines and Forfeitures Intergovcmmental Revenue Charges for Services Revenue frotn Use of Money and Property Miscellaneous Revenue Bond Proceeds - Future Sale Unreserved Fund Balance - General Fund:

Subsequent Year's Budget as Designated Unreserved Fund Balance - Special Revenue Fund Unreserved Fund Balance - Sewer Fund Retained Earnings - Internal Services

TOTAL ESTIMATED REVENUE $829,974,947

Section 5. That, pursuant to Section 6.14 of the City Charter, the sum of $134,504,335 be, and the same hereby is, appropriated for Capital Iinprovement Project expenditures of the City of Alexandria and the Alexandria City Public Schools in the fiscal year beginning on the first day of July 20 12 and ending on the thirtieth day of June 201 3. This sum, which consists of the $134,504,335 appropriated as Capital Projects in Section 2 of this ordinance, is appropriated as follows: (i) $75,562,981 to capital projects that are initially identified in the City government Fiscal Year 2013 - 2022 Capital Improvement Program adopted by City Council on May 7, 2012; and (ii) $58,941,354 to the capital projects initially identified in the Alexandria City Public Schools' capital budget approved by the School Board on February 2, 201 2. These distributions by projects can be modified by the periodic allocation of capital funds through the City Council's capital allocation process.

Section 6. That the sum of $134,504,335 appropriated in Section 5 of this ordinance for capital improvement project expenditures of the City of Alexandria and the Alexandria City Public Schools in the fiscal year beginning on the first day of July 2012 and ending on the thirtieth day of June 201 3 is expected to be derived from the following sources of revenue:

Source of Revenue --- Amount

Intergovernmental Revenue Transfer In from Special Revenue Transfer In from Special Revenue - Stomiwater Transfer In from Transportation Inlprovement F~md Transfer I n from General Fund Transl'er 111 from Specla1 Revenue Fund Scwei- LJse of Money and Property Bond lnterest Eani~ngs Miscellaneous Revenue Designated General Fund Balance

Designated Special R e ~ , e n ~ ~ e Fund Balance 80,020 Designated Sewer Fund Balance 240,388 Bond Procecds - Future Sale 94,080,000

TOTAL ESTIMATED REVENUE $134,504,335

Section 7. That the sum of $256,757,381 be, and the same hereby is, authorized to be transferred between the following funds maintained by the City, as set forth below:

From Amount To Amount

General Fund $ 37,466,760 Special Revenue Fund - General $ 37,466,760

Special Revenue Fund Sewer 1,854,502 General Fund

Special Revenue Fund

General Fund Special Revenue

Fund - Sewer Special Revenue

Fund - Stomwater General Fund Transportation

Improvement Fund General Fund

General Fund General Fund

Capital Projects Fund Special Revenue Fund - Affordable Housing

Capital Projects Fund

Capital Projects Fund Capital Projects Fund

Capital Projects Fund Component Unit-Schools Component Unit-Alexandria Transit

Company Component Unit-Library

TOTALS $ 256,757,381 TOTALS $256,757,38 1

Section 8. That the sun1 of $829,974,947 appropriated in Section 1 of this ordinance for the support of the government of the City of Alexandria in the fiscal year beginning 011 the first day of July 2012 and ending on the thirtieth day of June 2013 is, for accounting purposes and in accordance with generally accepted accounting principles, attributed, for each City department, major operating unit, component unit, and major category of expenditure, to the funds maintained by the City as shown in Table I on the pages following this ordinance.

Section 9. That the sum of $829,974,947 appropriated in Section 1 of this ordinance for the support of the golernment of the City of Alexandr~a in the fiscal year beginning on the first day of duly 201 2 and ending on the th~rtieth day of June 2013 is, for account~ng purposes and In accordance L\ it11 generally accepted acco~lnting principles, attributed. for each major source of revenue, to the funds maintained by the City as slio\t,n in Table T I on the pages following this ordinance.

Section 10. That the sum of S7,075,702 bc ;~ppropriated from the designated General F u n d halance for the support ol' the govellimcnt of the City of Alexandria in the fiscal year beginning on the first day of July 30 12 and ending on the thirtieth day of June 201 3 in the amounts set foi-th beloxv:

ESTIMATED REVENUE:

Designated General Fund Balance

Total Estimated Revenue

APPROPRIATION:

Non Departmental Real Estate Recreation, Park and Cultural Activities Economic Development Activities Transportation and Environlnental Services Equipment Replacement Human Resources Internal Audit Total Appropriation

Section 11. That the City Council of the City of Alexandria, Virginia does hereby make provision for and appropriation to the funds hereafter named in the amounts required to defray the expenditures and liabilities of the City for which commitments were established in the form of encumbrances or otherwise on or before June 30, 2012 but which are payable in fiscal year 2013 and for which amounts were appropriated but not expended in fiscal year 2012 and further, that the City Council does hereby allot the amounts so appropriated to the several City departments for fiscal year 201 3 as follows:

GENERAL FUND

Code Administration Common\vealth's Attorney Community and Human Serviccs Court Services Economic Development Activities Emergency Communications Finance Fire General Services Health Human Reso~rrces Hiurnan Rights Infomiation Technology Services Internal Audit Non-Departmental

Clf'fice o f C'onirn~~t~ications Ot'lice of' H~storic Alexandria Office of Management and Budget Clther COI-rectional Activities Planning and Zoning Police Recreation and Cultural Activities Registrar of Voters Sheriff Transit Subsidies Transportation and Environmental Services Total General Fund

Section 12. That this ordinance shall become effective upon the date and at the time of its final passage.

WII,LIAM D. EULLLE Mayor

Final Passage: June 1 6,20 12

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