FY 2007 ADOPTED REVENUE AND RECEIPTS BY FUND

FY 2007 ADOPTED REVENUE AND RECEIPTS BY FUND
SUMMARY OF APPROPRIATED FUNDS
Fund Type/Fund
FY 2005
Actual 1
FY 2006
Adopted
Budget Plan 2
FY 2006
Revised
Budget Plan 3
FY 2007
Advertised
Budget Plan 4
FY 2007
Adopted
Budget Plan 5
$2,833,401,417
677,179
$2,986,256,563
1,075,550
$3,057,112,300
2,456,301
$3,319,449,011
2,528,371
$3,212,069,060
2,528,371
$154,956,760
72,070
5.07%
2.93%
$2,834,078,596
$2,987,332,113
$3,059,568,601
$3,321,977,382
$3,214,597,431
$155,028,830
5.07%
$448,302,839
11,308,791
60,428,015
2,771,614
1,321,234
12,603,401
37,103,442
1,629,059
14,243,547
51,442,108
6,063,016
33,308,379
4,247,275
6,338,149
36,283
1,516,332
20,437,513
7,512,571
1,879,179
9,917,621
1,255,541
2,434,195
718,412
57,152,477
36,687,582
8,853,468
$463,155,904
9,014,534
64,476,403
2,640,963
205,000
12,142,434
35,666,424
1,653,202
15,573,230
58,110,627
6,180,266
36,544,595
4,464,851
6,270,864
42,787
1,472,706
22,755,466
17,269,966
1,860,304
7,310,000
1,743,567
1,685,061
2,616,315
59,819,561
35,656,365
9,508,973
$474,220,377
20,625,000
147,866,090
3,334,855
1,740,813
12,142,434
39,390,143
2,001,620
15,902,868
58,110,627
6,180,266
36,914,305
4,464,851
6,270,864
42,787
1,472,706
22,755,466
17,269,966
1,876,611
16,020,622
2,642,608
1,685,061
11,166,533
59,819,561
55,976,903
9,657,216
$528,167,719
8,220,000
61,880,090
2,665,433
750,000
12,841,385
39,516,397
2,025,181
18,025,319
59,844,956
7,163,204
36,639,032
4,971,120
6,487,597
44,292
2,082,328
23,455,606
21,125,731
1,894,450
6,905,321
1,597,723
1,850,000
2,657,075
62,372,938
43,493,088
9,844,322
$528,167,719
8,220,000
61,880,090
2,708,759
750,000
12,841,385
39,566,397
2,025,181
18,025,319
59,844,956
7,163,204
36,639,032
4,971,120
6,487,597
44,292
2,082,328
23,455,606
21,125,731
1,894,450
6,905,321
1,597,723
1,850,000
2,657,075
62,372,938
43,493,088
9,844,322
$53,947,342
(12,405,000)
(85,986,000)
(626,096)
(990,813)
698,951
176,254
23,561
2,122,451
1,734,329
982,938
(275,273)
506,269
216,733
1,505
609,622
700,140
3,855,765
17,839
(9,115,301)
(1,044,885)
164,939
(8,509,458)
2,553,377
(12,483,815)
187,106
11.38%
(60.15%)
(58.15%)
(18.77%)
(56.92%)
5.76%
0.45%
1.18%
13.35%
2.98%
15.90%
(0.75%)
11.34%
3.46%
3.52%
41.39%
3.08%
22.33%
0.95%
(56.90%)
(39.54%)
9.79%
(76.21%)
4.27%
(22.30%)
1.94%
$839,512,043
$877,840,368
$1,029,551,153
$966,520,307
$966,613,633
($62,937,520)
(6.11%)
Increase/
(Decrease)
Over Revised
% Increase/
(Decrease)
Over Revised
GOVERNMENTAL FUNDS
G00 General Fund Group
001 General Fund
002 Revenue Stabilization Fund
Total General Fund Group
G10 Special Revenue Funds
11
090 Public School Operating
100 County Transit Systems
102 Federal/State Grant Fund
103 Aging Grants & Programs
104 Information Technology
105 Cable Communications
106 Fairfax-Falls Church Community Services Board
108 Leaf Collection
109 Refuse Collection and Recycling Operations
110 Refuse Disposal
111 Reston Community Center
112 Energy Resource Recovery (ERR) Facility
113 McLean Community Center
114 I-95 Refuse Disposal
115 Burgundy Village Community Center
116 Integrated Pest Management Program
120 E-911 Fund
121 Dulles Rail Phase I Transportation Improvement District
141 Elderly Housing Programs
142 Community Development Block Grant
143 Homeowners and Business Loan Programs
144 Housing Trust Fund
145 HOME Investment Partnerships Grant
191 School Food & Nutrition Services
192 School Grants & Self Supporting
193 School Adult & Community Education
Total Special Revenue Funds
FY 2007 ADOPTED REVENUE AND RECEIPTS BY FUND
SUMMARY OF APPROPRIATED FUNDS
Fund Type/Fund
FY 2005
Actual 1
FY 2006
Adopted
Budget Plan 2
FY 2006
Revised
Budget Plan 3
FY 2007
Advertised
Budget Plan 4
FY 2007
Adopted
Budget Plan 5
Increase/
(Decrease)
Over Revised
% Increase/
(Decrease)
Over Revised
G20 Debt Service Funds
200/201 Consolidated Debt Service
$567,416
$963,345
$963,345
$1,022,810
$1,022,810
$59,465
6.17%
$567,416
$963,345
$963,345
$1,022,810
$1,022,810
$59,465
6.17%
$993,294
3,476,449
0
20,868,814
210,177
0
576,057
3,683,132
0
10,211
54,754,547
1,659
170,638
4,736,098
1,735,093
0
0
0
338,085
13,920,000
140,482,208
$0
3,041,305
10,459,000
6,813,616
0
2,500,000
300,000
2,285,000
27,950,000
18,171,000
3,207,500
0
30,000
0
0
6,531,941
0
0
0
0
111,058,860
$0
4,195,976
18,645,000
9,051,056
56,643,312
5,000,000
3,450,368
3,710,662
1,095,456
73,048,812
48,639,134
169,422
30,000
3,029,017
26,552,991
5,943,872
0
40,600,000
12,083,395
65,000,000
530,936,455
$0
3,612,118
27,168,000
6,429,526
1,000,000
2,500,000
300,000
980,000
13,735,000
3,599,000
0
100,000
20,000
0
0
2,449,000
21,900,000
21,900,000
0
0
142,390,965
$0
3,612,118
27,168,000
6,429,526
1,000,000
2,500,000
300,000
980,000
13,735,000
3,599,000
0
100,000
20,000
0
0
2,449,000
21,900,000
21,900,000
0
0
142,390,965
$0
(583,858)
8,523,000
(2,621,530)
(55,643,312)
(2,500,000)
(3,150,368)
(2,730,662)
12,639,544
(69,449,812)
(48,639,134)
(69,422)
(10,000)
(3,029,017)
(26,552,991)
(3,494,872)
21,900,000
(18,700,000)
(12,083,395)
(65,000,000)
(388,545,490)
(13.91%)
45.71%
(28.96%)
(98.23%)
(50.00%)
(91.31%)
(73.59%)
1153.82%
(95.07%)
(100.00%)
(40.98%)
(33.33%)
(100.00%)
(100.00%)
(58.80%)
(46.06%)
(100.00%)
(100.00%)
(73.18%)
$245,956,462
$192,348,222
$907,824,928
$248,083,609
$248,083,609
($659,741,319)
(72.67%)
$3,920,114,517
$4,058,484,048
$4,997,908,027
$4,537,604,108
$4,430,317,483
($567,590,544)
(11.36%)
400 Sewer Revenue
403 Sewer Bond Parity Debt Service
406 Sewer Bond Debt Reserve
408 Sewer Bond Construction
$119,554,883
930,800
0
3,301,795
$133,513,717
0
0
35,517
$120,295,000
0
0
35,517
$123,623,000
0
9,706,000
140,458,050
$123,623,000
0
9,706,000
140,458,050
$3,328,000
0
9,706,000
140,422,533
2.77%
395367.10%
Total Enterprise Funds
$123,787,478
$133,549,234
$120,330,517
$273,787,050
$273,787,050
$153,456,533
127.53%
Total Debt Service Funds
G30 Capital Project Funds
12
300 Countywide Roadway Improvement Fund
301 Contributed Roadway Improvement Fund
302 Library Construction
303 County Construction
304 Primary and Secondary Road Bond Construction
306 Northern Virginia Regional Park Authority
307 Sidewalk Construction
308 Public Works Construction
309 Metro Operations & Construction
311 County Bond Construction
312 Public Safety Construction
313 Trail Construction
314 Neighborhood Improvement Program
315 Commercial Revitalization Program
316 Pro Rata Share Drainage Construction
317 Capital Renewal Construction
318 Stormwater Management Program
319 The Penny for Affordable Housing Fund
340 Housing Assistance Program
370 Park Authority Bond Construction
390 School Construction
Total Capital Project Funds
TOTAL GOVERNMENTAL FUNDS
PROPRIETARY FUNDS
G40 Enterprise Funds
FY 2007 ADOPTED REVENUE AND RECEIPTS BY FUND
SUMMARY OF APPROPRIATED FUNDS
Fund Type/Fund
FY 2005
Actual 1
FY 2006
Adopted
Budget Plan 2
FY 2006
Revised
Budget Plan 3
FY 2007
Advertised
Budget Plan 4
FY 2007
Adopted
Budget Plan 5
Increase/
(Decrease)
Over Revised
% Increase/
(Decrease)
Over Revised
G50 Internal Service Funds
500 Retiree Health Benefits Fund
501 County Insurance Fund
503 Department of Vehicle Services
504 Document Services Division
505 Technology Infrastructure Services
506 Health Benefits Trust Fund
590 School Insurance Fund
591 School Health Benefits Trust
592 School Central Procurement
$0
17,388,377
55,215,936
3,840,173
20,578,822
71,265,905
11,399,980
184,438,761
11,303,276
$0
1,324,694
58,306,231
4,591,980
24,239,595
72,602,425
12,293,316
209,893,115
14,000,000
$484,000
1,324,694
67,042,849
4,769,310
24,239,595
72,602,425
12,293,316
209,893,115
14,000,000
$968,000
1,716,489
65,498,042
3,971,423
26,226,506
81,145,800
13,798,668
234,923,252
14,000,000
$968,000
1,716,489
65,498,042
3,971,423
26,226,506
81,145,800
13,798,668
234,923,252
14,000,000
$484,000
391,795
(1,544,807)
(797,887)
1,986,911
8,543,375
1,505,352
25,030,137
0
100.00%
29.58%
(2.30%)
(16.73%)
8.20%
11.77%
12.25%
11.93%
0.00%
Total Internal Service Funds
$375,431,230
$397,251,356
$406,649,304
$442,248,180
$442,248,180
$35,598,876
8.75%
TOTAL PROPRIETARY FUNDS
$499,218,708
$530,800,590
$526,979,821
$716,035,230
$716,035,230
$189,055,409
35.88%
$119,234,016
360,059,525
91,626,973
247,164,292
$101,212,869
239,430,582
79,729,278
197,640,920
$106,477,800
253,341,504
83,423,021
208,597,045
$114,936,261
265,594,583
86,811,781
221,740,301
$114,936,261
265,594,583
86,811,781
221,740,301
$8,458,461
12,253,079
3,388,760
13,143,256
7.94%
4.84%
4.06%
6.30%
$818,084,806
$618,013,649
$651,839,370
$689,082,926
$689,082,926
$37,243,556
5.71%
$6,910,001
$9,220,509
$9,259,458
$10,215,052
$10,215,052
$955,594
10.32%
$824,994,807
$627,234,158
$661,098,828
$699,297,978
$699,297,978
$38,199,150
5.78%
$5,244,328,032
$5,216,518,796
$6,185,986,676
$5,952,937,316
$5,845,650,691
($340,335,985)
(5.50%)
($866,449,140)
(182.95%)
($1,206,785,125)
(18.12%)
FIDUCIARY FUNDS
13
G60 Trust Funds
600 Uniformed Employees Retirement Trust Fund
601 Fairfax County Employees' Retirement Trust Fund
602 Police Retirement Trust Fund
691 Educational Employees' Retirement
Total Trust Funds
G70 Agency Funds
700 Route 28 Taxing District
TOTAL FIDUCIARY FUNDS
TOTAL APPROPRIATED FUNDS
Appropriated From (Added to) Surplus
TOTAL AVAILABLE
Less: Internal Service Funds
NET AVAILABLE
($609,095,815)
$4,635,232,217
($354,091,206)
$4,281,141,011
($213,292,797)
$5,003,225,999
($439,006,173)
$4,564,219,826
$473,590,222
$6,659,576,898
($474,676,155)
$6,184,900,743
($453,412,405)
$5,499,524,911
($499,132,267)
$5,000,392,644
($392,858,918)
$5,452,791,773
($24,456,112)
$5,428,335,661
$450,220,043
(94.85%)
($756,565,082)
(12.23%)
FY 2007 ADOPTED REVENUE AND RECEIPTS BY FUND
SUMMARY OF APPROPRIATED FUNDS
Fund Type/Fund
FY 2005
Actual 1
FY 2006
Adopted
Budget Plan 2
FY 2006
Revised
Budget Plan 3
FY 2007
Advertised
Budget Plan 4
FY 2007
Adopted
Budget Plan 5
Increase/
(Decrease)
Over Revised
% Increase/
(Decrease)
Over Revised
EXPLANATORY NOTE:
The "Total Available" indicates the revenue in each fiscal year that is to be used to support expenditures. This amount is the total revenue adjusted by the amount of funding that is either appropriated from fund balance or added to
fund balance. In some instances, adjustments to fund balance that are not currently reflected in the "Changes in Fund Balance" table also affect the "Total Available." Explanations for these adjustments are provided below. The "Total
Available," plus (minus) the effect of these changes matches the expenditure totals by fiscal year on the "Expenditure by Fund/Summary of Appropriated Funds."
14
1
Not reflected are the following adjustments to balance which were carried forward from FY 2004 to FY 2005:
Fund 191, School Food and Nutrition Services, change in inventory of $51,883
Fund 403, Sewer Bond Parity Debt Service, non-appropriated amortization expense of ($38,261)
Fund 501, County Insurance, net change in accrued liability of $536,834
Fund 590, Public School Insurance, net change in accrued liability of $1,304,282
2
Not reflected are the following adjustments to balance which were carried forward from FY 2005 to FY 2006:
Fund 090, Public School Operating, assumes carryover of available FY 2005 balance of $20,000,000 to balance the FY 2006 budget
Fund 191, Public School Food and Nutrition Services, assumes carryover of available FY 2005 balance of $9,674,476 to balance the FY 2006 budget
Fund 192, Public School Grants and Self-Supporting Programs, assumes carryover of available FY 2005 balance of $3,261,646 to balance the FY 2006 budget
Fund 193, School Adult & Community Education, assumes carryover of available FY 2005 balance of $376,580 to balance the FY 2006 budget
Fund 200/201, Consolidated Debt Service, assumes carryover of $13,135,501 in available FY 2005 balance
Fund 403, Sewer Bond Parity Debt Service, non-appropriated amortization expense of ($7,629)
Fund 591, School Health Benefits Trust, assumes carryover of premium stabilization reserve of $23,462,659
3
Not reflected are the following adjustments to balance which were carried forward from FY 2005 to FY 2006:
Fund 403, Sewer Bond Parity Debt Service, non-appropriated amortization expense of ($7,629)
4
Not reflected are the following adjustments to balance which were carried forward from FY 2006 to FY 2007:
Fund 001, General Fund, impact of FY 2006 Third Quarter Review adjustments of ($70,800,030)
Fund 090, Public School Operating, assumes carryover of available FY 2006 balance of $15,000,000 to balance the FY 2007 budget
Fund 191, Public School Food and Nutrition Services, assumes carryover of available FY 2006 balance of $9,373,489 to balance the FY 2007 budget
Fund 403, Sewer Bond Parity Debt Service, non-appropriated amortization expense of ($14,129)
Fund 590, Public School Insurance, net change in accrued liability of $1,664,032
Fund 591, School Health Benefits Trust, assumes carryover of premium stabilization reserve of $33,795,995
5
Not reflected are the following adjustments to balance which were carried forward from FY 2006 to FY 2007:
Fund 191, Public School Food and Nutrition Services, assumes carryover of available FY 2006 balance of $9,373,489 to balance the FY 2007 budget
Fund 403, Sewer Bond Parity Debt Service, non-appropriated amortization expense of ($14,129)
Fund 590, Public School Insurance, net change in accrued liability of $1,664,032
Fund 591, School Health Benefits Trust, assumes carryover of premium stabilization reserve of $33,795,995