BUDGET SNAPSHOT
APPROPRIATED FUNDS The FY 2027 Adopted budget appropriates revenue and expenditure authority in many different types of funds. Revenues and expenditures fall into three appropriations categories: operating, debt, and capital appropriations. Operating appropriations are those that support regular county and school division operations and include general and some special revenue funds. Debt appropriations are those that support debt service payments and tax district funds. Capital appropriations are those that support capital-related funds and capital facility construction, renovation, and the repair and purchase of major capital equipment. Other appropriated funds, called special revenue funds, serve more specific purposes and collect revenue independent from other funds. These funds provide an extra level of accountability and transparency to taxpayers. FUND APPROPRIATIONS FUND
APPROPRIATIONS Tall Oaks Water and Sewer Fund...............................................$60,572 Children’s Services Act Fund...............................................$10,331,436 Disposable Plastic Bag Tax Fund.............................................$815,000 EMS Transport Reimbursement Program Fund...............$9,000,000 James Horton Program for the Arts Fund...................................$1,000 Housing Fund........................................................................$34,003,358 Legal Resource Center Fund.....................................................$183,326 Metro Garages Fund................................................................$3,444,877 Opioid Abatement Settlement Fund.........................................$187,651 Rental Assistance Program Fund.........................................$16,316,061 Restricted Use Transient Occupancy Tax Fund...............$5,280,000 Rivana Community Development Authority Fund............$1,082,685 Self-Insurance Fund................................................................$7,000,000 State and Federal Grant Fund...............................................$5,173,409 Symington Fund............................................................................$60,000 Uran Holocaust Library Fund......................................................$30,000
General Fund.....................................................................$3,218,218,368 School Operating Fund.................................................$2,066,954,668 School Grant Fund.................................................................$34,467,146 School Nutrition Fund...........................................................$54,569,214 School Lease Purchase Fund............................................$10,002,000 County Capital Projects Fund............................................$721,015,390 School Capital Projects Fund................................................$71,170,000 County Capital Asset Preservation Program Fund.........$82,313,277 School Capital Asset Preservation Program Fund.........$53,130,000 Capital Projects Financing Fund.......................................$541,789,783 Major Equipment Replacement Fund..............................$20,500,000 Public Facilities Fund.............................................................$16,255,091 Transportation District Fund..............................................$183,888,963 County Debt Service Fund...............................................$295,531,525 School Debt Service Fund - Leases...................................$10,938,882 Route 28 Special Improvements Fund.............................$32,314,000 5,485 COUNTY EMPLOYEES
PATHWAY TO STABILIZATION
Loudoun County has been a high-growth locality for decades, but projections show a transition to a stable-growth locality over the next two decades. Recognizing the need for a proactive response to these shifts in population, demographics, land use and revenues, the county introduced the concept of the Pathway to Stabilization to ensure that its services and programs remain effective and responsive to residents’ needs.
Source: FY 2027 Adopted Budget, Total Full-Time Equivalent (FTE)
10 / FY 2027 BUDGET IN BRIEF LOUDOUN COUNTY, VA
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