MONTGOMERY COUNTY, VIRGINIA Board of Supervisors
F. Craig Meadows | County Administrator
Angela M. Hill | Deputy County Administrator/Chief Financial Officer
Bradley N. St. Clair | Assistant County Administrator
Marc M. Magruder | Director of Management and Budget
Paul F. Kaiser | Business/Financial Analyst/CIP Coordinator
Susan S. Dickerson | Administrative Coordinator
Steve Fijalkowski District C
Mary Biggs Vice Chair District F
Sara Bohn District A
Sherri Blevins Chair District B
Darrell Sheppard District E
April DeMotts District G
Todd King District D
COVER IMAGE
Scenic view of the Riner area of Montgomery County.
Approved
Budget for Fiscal Year 2024
BUDGET MESSAGE
February 27, 2023
Dear Honorable Members of the Board of Supervisors –
I am pleased to present to you the proposed Fiscal Year 2023-2024 Montgomery County budget for your review and consideration. The proposed budget outlines the County’s fiscal plan of operations for the upcoming year, and was developed by our leadership team to meet the current and future needs of the County.
Our County organization has remained steadfast over the past year, even as we have continued to face challenges from the COVID-19 pandemic and its aftereffects. The County has remained strong financially; in fact, several of our revenue categories continue to see record growth. Projections for the current fiscal year indicate County revenues continue to trend higher for real estate, personal property, and sales taxes. This trend will likely continue into the new fiscal year. Our recent reassessment of real property, effective for January 1, 2023, reflected an average increase in property valuation of approximately 30%, an increase not seen since before the Great Recession of 2008. While this increase was significant, the previous two reassessments reflected much smaller increases in valuation, and when averaged over the past 12 years, our real property valuation has increased approximately 5% per year.
While our revenues have continued to be resilient post-pandemic, the County is also experiencing significant pressures on the expenditure side of our operations. Inflation continues to impact the cost of supplies and materials needed for County operations. Coupled with supply-chain shortages for many materials, these factors have impacted our ability to perform our daily responsibilities and challenged us to develop new ways to meet those requirements. Our County employees have been steadfast in providing a high level of service on behalf of our citizens, but they are also feeling the impact of inflation in their personal budgets. Employees often share with me that they are very appreciative for their jobs with the County; however, they see daily that County operations are stretched extremely thin in a number of operational areas. The County’s employees are the greatest asset this organization has, and I am committed to providing additional support for them in the upcoming year.
With the recent reassessment, the value of one penny of real estate tax revenue is now approximately $1,175,000. The revenue neutral tax rate, adjusting for a 1% increase in value to cover the cost of the reassessment as allowed by state law, is 70 cents per $100 valuation, a decrease of 19 cents from the current real estate tax rate of 89 cents. For the fiscal year 2024 proposed budget, I am recommending a real estate tax rate of 73 cents, which is an increase of 4.3% over the revenue neutral rate.
The proposed FY 2023-2024 budget for all funds is $239.9 million, an increase of $19.1 million (8.7%) over the current fiscal year. The budget as proposed consists of $102 million provided from federal, state, and other designated funds, with the remaining funds of $137.9 million representing County dollars that are not designated for a specific purpose. As our Director of Management and Budget shared with you in a presentation in January, the County expects general undesignated revenue growth of $7.1 million for the new year, excluding any increases in the real estate tax rate.
Proposed funding for the County’s General Fund, net of transfers to other funds, totals $66.3 million, an increase of $7.5 million (12.9%) from the current fiscal year.
Proposed funding for the Montgomery County Public Schools’ (MCPS) Operating Fund, net of transfers to other funds, totals $136.1 million, which is an increase from the current year of $9.7 million (8.0%). This includes my recommendation that $4 million in additional funds be provided from the County’s General Fund in FY 2024 to support MCPS operations. MCPS requested additional County funds of $6.1 million to address shortfalls in their proposed budget; of this amount, $1.3 million is a result of a calculation error by the State Department of Education. Removing this calculation error, MCPS’ request would be $4.8 million, and my recommendation of $4 million would address 83% of the Schools’ request. I have reallocated one penny of real estate revenues previously allocated for future County and MCPS capital construction to special contingencies. These funds will provide the Board of Supervisors with options to include school funding should the Commonwealth fail to provide a funding resolution for its $1.3 million error; retaining it in the allocation for future capital; or other priorities the Board may wish to address in the proposed budget.
In addition to the 5% salary increase included in the Governor’s proposed budget for teachers, the Virginia Houses of Delegates and the Virginia Senate have proposed an additional 2% salary increase, for a total increase of 7%. As the General Assembly adjourned this past Saturday with no resolution to the State budget, at this point there are no additional funds to address this proposal. If this additional salary increase is approved, additional funds will be required if MCPS desires to provide funding for a comparable salary increase for MCPS non-SOQ (Standards of Quality) positions; this translates to another unfunded mandate from our state leadership, and creates a significant additional funding challenge for our schools.
The following charts show the revenue sources and expenditures for the proposed FY 2024 County budget:
The chart below shows the amount of funding provided for education, including debt service and school capital projects, for the past five fiscal years:
Due to the significant increase in the value of one cent of the real estate tax rate, I am recommending that the set-asides for future capital for the County (currently 1.5 cents for Fire and Rescue and 1.0 cents for capital projects) and MCPS (currently 2.5 cents) be reduced by a half-penny, to two cents each. Even with this reduction, the net funding for future capital for both the County and MCPS will increase due to the increase in the reassessed real estate values. These funds have been placed in special contingencies so the Board may have flexibility in using these funds to address other budget needs, as I mentioned earlier.
To ensure that the County remains steadfast in funding projects that focus on the future, I am recommending the following funds be allocated for the upcoming fiscal year
• School Capital Fund - $2.4 million (2 cents of the real estate tax rate) for school capital projects;
• Fire & Rescue Capital Fund - $1.8 million (1.5 cents of the real estate tax rate) for fire and rescue equipment; and
Total Budget % Inc Education* Education Debt Service School Capital Education Total % Inc FY 2020 $201,506,061 6% $120,628,719 $18,218,638 $2,111,523 $140,958,880 6% FY 2021 $209,326,807 4% $125,898,757 $19,666,152 $2,146,173 $147,711,082 5% FY 2022 $211,289,652 1% $126,618,215 $20,466,643 $2,195,645 $149,280,503 1% FY 2023 $220,765,617 4% $131,013,518 $19,581,850 $2,259,973 $152,855,341 2% FY 2024 $239,883,893 9% $141,284,310 $20,698,010 $2,350,864 $164,333,184 8% * FY 2021 is adjusted for funds released from deferral subsequent to original budget approval.
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• County Capital Fund - $1.9 million (which includes 0.5 cents of the real estate tax rate, as well as $1.4 million from other revenues) for capital and maintenance projects.
With an on-going designation of $2.4 million, funds will continue to accrue annually for the next priority school capital project, once the projects in the Christiansburg school strand are completed. Fire and Rescue Capital will receive $1.8 million to ensure that our volunteers are well-equipped to provide high quality service to our citizens.
Other monies earmarked for the County Capital Fund provide dollars annually for the following:
• $425,000 for the Auburn Park project; with the grading now complete, we look forward to moving forward with the final construction of the new park in Riner;
• $210,000 for Information Technology infrastructure projects, which allows County technology needs to be addressed;
• $587,716 (or 0.5 cent of the real estate rate) enables $100,000 to be set aside for future Valley to Valley Trail projects and provides $487,716 each year for other future County capital projects; and
• $750,000 for County capital maintenance projects, which allows for proactive preventive maintenance and for handling large scale building repairs or replacements.
Funding for the major categories of the County’s budget for the last five fiscal years is shown in the chart below:
Our County employees are industrious, helpful, and steadfast in their commitment to service to our citizens, all during a time of increased demand for services. In recognition of their efforts, and in an attempt to address the significant impact that inflation has created for them over the past year, I am proposing a 7% increase in compensation for all full-time and part-time classified employees, effective July 1, 2023. For employees who have reached the top of their pay grade, I recommend a 7% onetime supplemental payment in lieu of a salary increase. This recommended pay increase for County employees matches what is being recommended for state employees, and allows us to keep our compensation competitive so that we can attract and retain the best employees available. Funding in the amount of $2.3 million is included in the proposed budget to address this request. State funds of approximately $400,000 offset this cost, bringing it to $1.9 million.
Total Budget Education* Education Debt Service County Debt Service Public Safety Other Constit’l Officers Other Operations School Capital County Capital FY 2020 $201,506,061 $120,628,719 $18,218,638 $5,140,875 $18,466,732 $3,939,479 $29,463,572 $2,111,523 $3,536,523 FY 2021 $209,326,807 $125,898,757 $19,666,152 $5,056,573 $18,697,118 $4,020,616 $30,310,245 $2,146,173 $3,531,173 FY 2022 $211,289,652 $126,618,215 $20,466,643 $4,256,082 $19,435,601 $4,253,067 $30,483,754 $2,195,645 $3,580,645 FY 2023 $220,765,617 $131,013,518 $19,581,850 $5,140,875 $21,715,367 $4,464,777 $32,944,284 $2,259,973 $3,644,973 FY 2024 $239,883,893 $141,284,310 $20,698,010 $5,140,875 $23,537,496 $4,776,769 $38,359,705 $2,350,864 $3,735,864
FY 2021
from deferral
to original budget approval.
*
is adjusted for funds released
subsequent
With the Christiansburg Town Council’s decision to remove Town police officers from MCPS facilities located within the Town of Christiansburg corporate limits as of July 1, 2023, Board members have expressed a desire to provide funds for the provision of School Resource Officers (SROs) in MCPS facilities in the two towns. Funding in the amount of $673,605 is included in the proposed budget to provide salaries, benefits, training, and equipment (including vehicles) for five additional SROs to be managed by the County Sheriff, and placed in MCPS facilities as determined by the Sheriff and MCPS administration. In addition to funding for SRO positions, an additional $333,910 is included in the Sheriff’s Office budget for an annual contract for body cameras, increased cost of fuel, and an increase in motor vehicle purchase costs.
The proposed budget also includes funding for the creation of a Community Resource Officer (CRO) program, to be housed at the County Government Center. The CRO will be a liaison for the Sheriff’s Office, and will be available to meet with citizens to discuss any concerns related to community public safety. The CRO will also provide staffing for many of the after-hours meetings of the Board of Supervisors, Planning Commission, School Board, and other County meetings as needed. Funding in the amount of $182,752 is included in the proposed budget to provide for a full-time position, additional part-time support when needed, and equipment (including a vehicle) to be utilized by the CRO.
With the implementation of paid first responders for emergency service response in the current fiscal year, the program has seen rapid growth and demand for additional staffing. Eastern Montgomery County has experienced a significant decline in volunteer rescue service, and there are times where other areas of the County have a difficult time with volunteers being available to respond to service calls. The County is ultimately responsible for the safety and well-being of our citizens, and we must provide additional funding for first responders, to ensure the safety and well-being of our citizens. For the upcoming fiscal year, an additional $1,358,681 is budgeted to provide eight additional emergency services technicians, four field supervisors, and funding for additional overtime and operating expenses. With this additional funding, the County will provide resources for a total of 21 full-time employees who will be serving as basic life support (BLS or EMT) and advanced life support (ALS or paramedic) responders. As I have stated on numerous occasions, Montgomery County has been blessed for many years to have strong volunteer fire and rescue agencies; nothing that is being proposed is designed to diminish that appreciation. The purpose of the proposed funding is to supplement our volunteers’ efforts in providing the highest level of support for our citizens.
Other new positions are proposed in the FY 2024 budget to address the level of increased services and responsibilities in several of our operating departments. In addition to the positions mentioned previously, a total of four additional positions are recommended in the following departments: General Services; Planning and GIS; and Parks and Recreation; and a part-time, non-classified position at the Animal Care and Adoption Center is also recommended to become full-time. Operational costs in General Services are projected to increase by almost $700,000, due to an increase in utilities for both existing facilities and the new garage and office of elections, increased cost of diesel and gasoline fuel, maintenance service contract increases, and a new vehicle to support parks maintenance. While these increased funding needs are for the General Services department, many other departments are also receiving increased funding support to ensure County departments remain steadfast in their ongoing support for our citizens and businesses.
As a result of the various legal settlements related to the opioid epidemic, approximately $350,000 is available from finalized settlements through FY 2024 for opioid abatement programs and activities. As future settlements are reached, this amount is anticipated to increase. While these funds have been identified, they are not included in the FY 2024 budget. The County Attorney, working with the Director of Human Services and the Assistant County Administrator, are meeting with judicial representatives, local service agencies, and other localities to determine possible uses of this funding. As details are developed for various programs that support for treatment strategies, education, and outreach initiatives, the Board will be asked to appropriate funding from this allocation to address the impacts of the opioid epidemic in our community.
Beginning in FY 2024, the County will no longer receive $56,043 in federal funding for the Retired Senior Volunteer Grant Program (RSVP). The County will absorb these costs in the General Fund and gradually expand volunteer programs to include additional participants and initiatives. Also included in the General Fund budget is the Victim Witness Grant program. This state grant of $210,674 funds three full-time positions that will now be included as classified positions on the County’s Compensation and Classification Plan. This vital program provides support to victims and witnesses throughout the court process.
I am again recommending funding in the proposed budget of $500,000 for New River Community College’s (NRCC) Access to Community College Education (ACCE) program. The ACCE program allows Montgomery County high school graduates to continue tuition-free education at NRCC, with their commitment to provide service hours to the community in return. The County has supported students through this highly-successful program with a total of over $2.5 million budgeted to date, of which $1.5 million has been expended.
There are two proposed, cost free initiatives of which I am seeking the support Board of Supervisors in the upcoming fiscal year. The first is allowing the County to investigate the possibility of moving toward a reassessment cycle that occurs every two years as opposed to the current cycle of every four years. Researching the costs involved with creating a Department of Assessment within County government to conduct our reassessments internally instead of contracting this service out would be included in this process. If you agree, County staff will research this issue, and provide the Board with information that could be integrated into future County budgets.
The second initiative involves more closely integrating the County’s Public Service Authority into the County’s operations. While the PSA and the County work closely together on many issues, the PSA operates as an independent entity, with minimal coordinated effort to integrate land use, GIS, and other County functions as part of the PSA. This initiative would allow County staff to recommend an operational structure for the PSA to be part of the County, while retaining an independent PSA Board of Directors to guide County and PSA staff on operational issues.
I am extremely grateful to the County’s department directors, agency heads, and Constitutional officers for their active participation in the budget review process. Our leadership team understands the fiscal challenges that face our County, and they respect and adhere to the Board’s fiscally conservative philosophy. The County’s department directors, agency heads, and Constitutional officers were part of the review process for these budget requests, and developed a ranking of the departmental requests, which I used as part of my budget development. Although not ranked by the
leadership team, during the development of the annual budget the County received requests for increased funds from agencies outside of local government operations totaling $828,862. The proposed budget provides a total of $3.1 million to various outside agencies and organizations, some of which are mandated as the County is contractually or statutorily required to provide the funds.
During this year’s budget process, I have been blessed to have the assistance of Angie Hill, Brad St. Clair, Marc Magruder, Paul Kaiser, Jeff Raines, Susan Dickerson, Jennifer Harris, and Derley Aguilar in preparing, refining, and presenting this budget information to you. Angie, Brad, Marc, and I spent a great deal of time reviewing, debating, revising, and reviewing (again) the information contained in this presentation. Jennifer and Derley provide editorial feedback and the creative magic that ensures our budget document, presentations, and information reflects our best efforts in communications. The proposed FY 2023-2024 budget provides funding to address our core local government responsibilities, as well as funding for areas that must be addressed as part of our service to a growing community. County staff and I look forward to reviewing the proposed budget information with you in the days ahead. A budget work session is scheduled for Monday, March 6th, for the Board to establish the advertised tax rate and advertised budget, in order to meet the required deadlines. The required public hearings on the proposed budget and tax rate are scheduled for a special Board of Supervisors meeting on Thursday, April 13th, at 6 p.m. If all goes as planned, we ask that the Board approve the proposed budget at your regular Board of Supervisors meeting on Monday, April 24th.
I am extremely grateful to you for your leadership and continued support. I have no doubt that the upcoming fiscal year will be another year of achievement for the County, and that our County will continue to be steadfast in its support of our citizens, our businesses, and our employees. I and our leadership team are available to address any questions or suggestions you may have as you review the budget information.
All the best,
F. Craig Meadows County Administrator
Approved Budget for Fiscal Year 2024
TABLE OF CONTENTS
OVERVIEW OF MONTGOMERY COUNTY ...................................................................................... 5 BUDGET SUMMARY .................................................................................................................... 13 All Funds Summary ......................................................................................................................... 23 Expenditures by Division ................................................................................................................. 27 Summary of Full-Time Employees/Equivalents 31 Graphs ............................................................................................................................................ 35 Five-Year Plan for the General Fund ................................................................................................. 53 Organization Chart 59 UNDERSTANDING THE BUDGET ................................................................................................. 63 REVENUE SUMMARY .................................................................................................................. 75 Revenue Estimates .......................................................................................................................... 89 Financial Policies ............................................................................................................................ 105 EXPENDITURE PLANS ................................................................................................................. 109 Revenue Sharing ............................................................................................................................. 111 Board of Supervisors 115 County Administration ..................................................................................................................... 119 County Attorney .............................................................................................................................. 125 Finance 129 Insurance 133 Information Technology ................................................................................................................... 137 Commissioner of the Revenue - Compensation Board ...................................................................... 141 Commissioner of the Revenue - Assessments 145 Treasurer - Compensation Board 149 Treasurer - Collections..................................................................................................................... 153 Electoral Board/Director of Elections ............................................................................................... 157 Commonwealth Attorney 161 Circuit Court ................................................................................................................................... 165 General District Court ...................................................................................................................... 169 Juvenile and Domestic Relations Court 173 Magistrate 177 Clerk of the Circuit Court ................................................................................................................. 181 Sheriff - Compensation Board .......................................................................................................... 185 Sheriff - County 189 Fire Departments and Rescue Squads 195 Animal Care and Adoption Center .................................................................................................... 201 General Services ............................................................................................................................. 205 Children’s Services Act 211
Table of Contents
Human Services .............................................................................................................................. 215 New River Health District 219 Social Services 223 Parks and Recreation ...................................................................................................................... 227 Regional Library System .................................................................................................................. 233 Planning and GIS Services 237 Economic Development................................................................................................................... 241 Other Agencies ............................................................................................................................... 245 Contingencies - General .................................................................................................................. 261 Contingencies - Special 265 Law Library ..................................................................................................................................... 269 Montgomery County Public Schools................................................................................................. 273 Montgomery County Public Schools Capital 277 General Government Debt Services 281 Montgomery County Capital ............................................................................................................ 285
Approved Budget
for Fiscal Year 2024
OVERVIEW OF MONTGOMERY COUNTY
Montgomery County, Virginia
Since its founding in the eighteenth century, Montgomery County has experienced a rich history in agriculture, manufacturing, and technology with ties to notable historical figures to include George Washington and even Daniel Boone. The county has experienced consistent growth throughout the years.
Montgomery County – which is home to two of the state’s four largest towns, Blacksburg and Christiansburg – is a high-tech community strategically located on the Interstate 81 corridor.
The county provides a full range of services to its approximately 100,000 residents to include: law enforcement; fire and rescue; planning and GIS; economic development; social services; courts; parks and recreation; general services; environmental services; animal control; libraries; and schools.
Montgomery County traces its origin to 1776 when it was formed and named after General Richard Montgomery, an American hero of the French and Indian War and the American Revolution. The first settlement, Draper’s Meadow, was established in the 1740s but was destroyed by Shawnee Indians during the French and Indian War.
Christiansburg, the county seat, was incorporated in 1792 and named in honor of Colonel William Christian. This community was an important stop on the Wilderness Road, which roughly corresponds to the present day U.S. Route 11. As the retail hub of the county, Christiansburg is host to several shopping centers and restaurants.
Blacksburg was incorporated in 1871. The town originated on tracts of land donated by William Black – for whom it was named – and was established at the same site as the previous settlement of Draper’s Meadow. Blacksburg is home to Virginia Tech, one of the nation’s leading educational institutions and research universities. The
OVERVIEW OF MONTGOMERY COUNTY : 7
OVERVIEW OF MONTGOMERY COUNTY
OVERVIEW OF MONTGOMERY COUNTY
town is also home to the Virginia Tech Corporate Research Center.
Graduates from area colleges and universities add to the abundant, educated workforce to make a probusiness community with a solid mix of high-tech, manufacturing, retail and professional services –including a variety of Fortune 500 firms.
Snapshot: Population and Economy
The graphics and charts provided below have been obtained from the Labor Market Information report provided by the Virginia Employment Commission.
Status of our Economy: Expected to outgrow our urban neighbor by 2030.
Source: Weldon Cooper Center for Public Service, U.Va., 2017.
Population by Gender
Source: 2010 Census.
OVERVIEW OF MONTGOMERY COUNTY : 8
Female 48% Male 52% P o pul at i o n by G ender
OVERVIEW OF MONTGOMERY COUNTY
OVERVIEW OF MONTGOMERY COUNTY : 9
Population by Age Source: 2010 Census. White 85% Asian 5% Black or African American 4% Hispanic 3% Other 3% P o pul at i o n by R ace/ E t hni ci t y 0 5000 10000 15000 20000 85 years and over 80-84 years 75-79 years 70-74 years 65-69 years 60-64 years 55-59 years 50-54 years 45-49 years 40-44 years 35-39 years 30-34 years 25-29 years 20-24 years 15-19 years 10-14 years 5-9 years Under 5 years P o p ul at i o n b y A ge
OVERVIEW OF MONTGOMERY COUNTY
Projected Population Change
Source: U.S. Census Bureau, Virginia Employment Commission.
Economic Profile
Montgomery County maintains a few of the very industries that were popular at its inception to include agriculture and manufacturing. In addition, technology, health care, education, retail, hospitality, and food service are now among popular industries throughout the county. According to the Local Area Unemployment Statistics by the Virginia Employment Commission, Montgomery County consistently maintains an average unemployment rate that is lower than the national average, with a recorded rate of 2.7 percent compared to the national rate of 3.0 percent as of November 2022.
OVERVIEW OF MONTGOMERY COUNTY : 10
0 20000 40000 60000 80000 100000 120000 140000 2000 2010 2020 2030 2040 ProjectedPopulationChange:Montgomer yCount y 0 2000000 4000000 6000000 8000000 10000000 12000000 2000 2010 2020 2030 2040 P r oj ect ed P o pul at i o n C hange: V i r gi ni a
OVERVIEW OF MONTGOMERY COUNTY
Unemployment Rates
Source: Virginia Employment Commission, Economic Information & Analytics, Local Area Unemployment Statistics.
Employment by Industry
Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment and Wages (QCEW), 2nd Quarter (April, May, June) 2021.
OVERVIEW OF MONTGOMERY COUNTY : 11
Date Montgomery County Virginia United States Dec. 2021 2.0% 2.7% 3.7% Jan. 2022 2.8% 3.4% 4.4% Feb. 2022 2.3% 2.9% 4.1% Mar. 2022 2.3% 2.7% 3.8% Apr. 2022 2.0% 2.5% 3.3% May 2022 2.8% 3.0% 3.4% Jun. 2022 2.9% 3.0% 3.8% Jul. 2022 2.9% 2.9% 3.8% Aug. 2022 2.9% 3.2% 3.8% Sept. 2022 2.3% 2.6% 3.3% Oct. 2022 2.7% 2.8% 3.4% Nov. 2022 2.7% 3.0% 3.4%
Industry Number of Employees Agriculture, Forestry, Fishing and Hunting 69 Mining, Quarrying, and Oil and Gas Extraction 45 Construction 1174 Manufacturing 5410 Wholesale Trade 400 Retail Trade 4148 Transportation and Warehousing 663 Information 250 Finance and Insurance 537 Real Estate and Rental and Leasing 705 Professional, Scientific, and Technical Services 2741 Management of Companies and Enterprises 249 Administrative and Support and Waste Management 2201 Educational Services 413 Health Care and Social Assistance 4539 Arts, Entertainment, and Recreation 624 Accommodation and Food Services 4253
OVERVIEW OF MONTGOMERY COUNTY
OVERVIEW OF MONTGOMERY COUNTY : 12
Industry Number of Employees Other Services (except Public Administration) 905 Government Total 13373 Federal Government 218 State Government 9203 Local Government 3952 Unclassified 167
Approved
Budget for Fiscal Year 2024
BUDGET SUMMARY
Introduction
The FY 24 approved County budget for all funds (net of transfers) totals $236.4 million. The General Fund budget totals $151.9 million, including transfers to other funds, such as the School Operating Fund. The School Operating Fund totals $134.9 million, including the transfer from the County of $58.4 million. The general government portion of the General Fund (net of transfers to other funds) totals $64.3 million and the School Operating Fund (net of transfers) totals $134.5 million. The total County budget also includes the Debt Service Fund ($25.8 million), the Law Library Fund ($17,600), the School Nutrition Fund ($5.2 million), funding for County Capital ($3.7 million), School Capital ($2.4 million), and the Economic Development Authority Incentive Program ($0.4 million).
The approved FY 24 real estate tax rate is 70 cents per $100 of assessed value. The approved rate is the revenue neutral tax rate of 70 cents, based in the County’s recent general real estate reassessment, and is a 19-cent reduction from the FY 23 approved real estate tax rate of 89 cents.
BUDGET SUMMARY : 15
SUMMARY
BUDGET
EDA 0.2% Law Library 0.0% General Govt 27.2% County Capital 1.6% Debt Service County 2.2% Debt Service Schools 8.8% School Operating 56.9% School Nutrition 2.2% School Capital 1.0% F Y 2 4 A p p r o v ed Bud get $236.4 Million
Summaries of Major Expenditure Areas
BUDGET SUMMARY : 16
GENERAL FUND General Fund Summary FY 23 Budget FY 24 Budget Difference % Change Real Estate Tax Rate 0.89 0.70 (0.19) -21.35% Revenue $143,689,212 $151,894,240 $8,205,028 5.71% Total General Fund Revenue $143,689,212 $151,894,240 $8,205,028 5.71% General Government Administration $7,393,546 $7,943,649 $550,103 7.44% Tax Assessment and Collection $2,186,882 $2,330,381 $143,499 6.56% Judicial Administration $2,563,187 $2,959,838 $396,651 15.47% Public Safety $21,715,367 $24,319,221 $2,603,854 11.99% Public Works $6,941,888 $7,947,813 $1,005,925 14.49% Health and Welfare $10,650,173 $11,185,548 $535,375 5.03% Parks, Recreation and Cultural $4,579,508 $4,804,551 $225,043 4.91% Community Development $1,996,754 $2,010,658 $13,904 0.70% Contingencies $699,523 $795,702 $96,179 13.75% Subtotal General Government Portion of General Fund $58,726,828 $64,297,361 $5,570,533 9.49% Transfer - School Operating $55,977,273 $58,429,986 $2,452,713 4.38% Transfer - Debt Service $22,700,165 $22,700,165 $- 0.00% Transfer - School Capital $2,259,973 $2,350,864 $90,891 4.02% Transfer - EDA $380,000 $380,000 $- 0.00% Transfer - County Capital $3,644,973 $3,735,864 $90,891 2.49% Total General Fund Expenditures 143,689,212 151,894,240 8,205,028 5.71%
BUDGET SUMMARY
General Administration General Administration FY 23 Budget FY 24 Budget Difference % Change Revenue Refunds $195,000 $227,000 $32,000 16.41% Board of Supervisors $282,655 $283,793 $1,138 0.40% County Administration $1,016,011 $1,087,404 $71,393 7.03% Human Resources $489,481 $533,682 $44,201 9.03% Management and Budget $365,365 $386,805 $21,440 5.87% Public Information $371,483 $396,123 $24,640 6.63% County Attorney $403,822 $462,310 $58,488 14.48% Finance $1,161,985 $1,249,087 $87,102 7.50% Insurance $230,695 $237,256 $6,561 2.84% Information Technology $2,308,466 $2,463,808 $155,342 6.73% Director of Elections $568,583 $616,381 $47,798 8.41% Total $7,393,546 $7,943,649 $550,103 7.44%
BUDGET SUMMARY
In the area of General Administration, the following major budget changes were made for FY 24:
Revenue Refunds Administration – funds are added to cover increased costs of the County’s revenue sharing agreement with the City of Radford.
County Attorney – funds are added to cover the costs of indigent burials.
Finance – funds are added to cover the costs for audit and other professional services fee increases, and lease accounting standard software.
Insurance – funds are added to cover insurance premium increases.
Information Technology – funds are added to cover the costs of software maintenance service contracts and computer hardware for information technology services for new positions added in the FY 24 budget.
Director of Elections – funds are added for the costs of a new postage meter, electronic letter opener to assist in the processing of absentee ballots, and increases in the maintenance service contract covering all of the new voting machines in the County.
In addition, as part of the FY 24 approved budget, all departments in General Administration (except Revenue Refunds and Board of Supervisors) received funding to cover a 7% compensation increase, effective July 1, 2023.
Commissioner of the Revenue – funds are added for deed and will transfer software to assist with the transfer of real estate data that is received from the Clerk of the Court into the Commissioner of the Revenue’s asset management system.
Treasurer – funds are added to cover the costs of postage and other operating costs such as training, office supplies, and equipment.
In addition, as part of the FY 24 approved budget, the Commissioner of Revenue and Treasurer received funding to cover a 7% compensation increase, effective July 1, 2023.
BUDGET SUMMARY : 17
Assessment and Collection Tax Assessment and Collection FY 23 Budget FY 24 Budget Difference % Change Commissioner of Revenue $1,177,015 $1,257,913 $80,898 6.87% Treasurer $1,009,867 $1,072,468 $62,601 6.20% Total $2,186,882 $2,330,381 $143,499 6.56%
Tax
Judicial Administration Judicial Administration FY 23 Budget FY 24 Budget Difference % Change Circuit Court $238,057 $249,883 $11,826 4.97% General District Court $21,711 $21,711 $0 0.00% Juvenile & Domestic Relations Court $20,524 $20,524 $0 0.00% Magistrate $5,000 $5,000 $0 0.00% Clerk of the Circuit Court $833,505 $896,332 $62,827 7.54%
BUDGET SUMMARY
Commonwealth Attorney – funds are added to support the Victim Witness Grant program. Previously this program had been appropriated off cycle. This will include the program in the General Fund.
Other significant changes in Judicial Administration are related to the County funding a 7% compensation increase, effective July 1, 2023.
Public Safety
The largest expenditure in the Public Safety area is for the Sheriff’s Office, representing 74% of the total. Local funds of $12.2 million, or 67%, support the Sheriff’s Office. State and other funds provide 33% of the total funding.
Emergency Services – funds are added to support expanding paid Emergency Medical Services in FY 24. $1,358,681 is added for the costs of paid overtime and operating expenses, eight Emergency Medical Technician (EMT) positions (eight FTEs), and four Field Supervisor positions (four FTEs). To help offset the cost of providing career staffed EMS services, the County will begin a new soft billing insurance recovery program.
Sheriff – funds are added to cover the costs of maintenance service contracts for in-car and body cameras, increased fuel and equipment costs for vehicles, funding for two part-time Community Resource Officers (one FTE) to provide coverage at the Government Center and off-site County facilities, and three full-time School Resources Officers (3 FTEs).
NRV Emergency Communications Regional Authority – funds are added to cover the County’s share of costs for the FY 24 budget.
Animal Care and Adoption – funds are added to convert one part-time nonclassified office technician into one full-time classified office assistant (one FTE).
Fire and Rescue – funds are added to cover insurance premium increases and utility increases. In addition, $106,033 in base funds for Shawsville Rescue Squad have been removed from the base budget, as Shawsville Rescue Squad has dissolved.
BUDGET SUMMARY : 18
Judicial Administration FY 23 Budget FY 24 Budget Difference % Change Commonwealth Attorney $1,444,390 $1,766,388 $321,998 22.29% Total $2,563,187 $2,959,838 $396,651 15.47%
Public Safety FY 23 Budget FY 24 Budget Difference % Change Emergency Services $1,275,893 $2,530,849 $1,254,956 98.36% Sheriff $16,824,346 $18,083,325 $1,258,979 7.48% NRV Emergency Comm. Regional Authority $959,787 $1,007,776 $47,989 5.00% Other Public Safety Outside Agencies $70,152 $70,152 $0 0.00% Animal Control $295,888 $307,796 $11,908 4.02% Animal Care and Adoption Center $761,120 $853,330 $92,210 12.12% Volunteer Fire and Rescue $1,528,181 $1,465,993 ($62,188) -4.07% Total $21,715,367 $24,319,221 $2,603,854 11.99%
BUDGET SUMMARY
In addition, Emergency Services, Sheriff, Animal Control, and Animal Care and Adoption all received funding to cover a 7% compensation increase, effective July 1, 2023.
General Services – funds are added to cover the costs of fleet management software for the County Garage, an additional Groundskeeper position (one FTE) in Lawns & Landscaping, an additional Housekeeper position (one FTE), and a Land Disturbance Inspector (one FTE).
Facilities and Maintenance – funds are added to cover additional operating costs of the new garage and Registrar’s office, basic utility costs, increases to maintenance service contracts, increases in fuel costs, and increases in the cost for agricultural supplies.
Solid Waste & Recycling – funds are added to cover increases in the cost of tipping fees.
In addition, all departments in Public Works received funding to cover a 7% compensation increase, effective July 1, 2023.
BUDGET SUMMARY : 19
9439.689769.74100010251049 1083 1132 12.18 $0 $2 $4 $6 $8 $10 $12 $14 FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24 Millions Sheriff'sOfficeLocalFunding
Public Works FY 23 Budget FY 24 Budget Difference % Change General Services $1,476,224 $1,662,694 $186,470 12.63% Facilities Maintenance $3,186,015 $3,700,337 $514,322 16.14% Solid Waste & Recycling $2,279,649 $2,584,782 $305,133 13.39% Total $6,941,888 $7,947,813 $1,005,925 14.49%
Public Works
Health and Welfare
In the area of Health and Welfare, $170,830 is added to various Human Services outside agencies located in tab section (910). The largest increases were added to the New River Valley Detention Home, the Community Services Board, and the New River Home Trust.
In addition, Human Services and Social Services received funding to cover a 7% compensation increase, effective July 1, 2023.
Other changes in Health and Welfare are due to an increase in local match requirements for the Public Health Department.
Parks, Recreation, and Cultural
Parks and Recreation – funds are added to cover one new Maintenance Worker position (one FTE), agricultural supply costs for the maintenance of Auburn Park, and operations and maintenance costs at all County-maintained parks.
In addition, Parks and Recreation and the Regional Library received funding to cover a 7% compensation increase, effective July 1, 2023.
Other changes include a decrease in funding to the ACCE program and a small increase for the New River Community College in educational/cultural outside agencies.
Community Development
BUDGET SUMMARY : 20
BUDGET SUMMARY
Health and Welfare FY 23 Budget FY 24 Budget Difference % Change Comprehensive Services Act $1,651,969 $1,651,969 $0 0.00% Human Services $429,417 $495,287 $65,870 15.34% Public Health $615,000 $629,014 $14,014 2.28% Human Service Outside Agencies $776,860 $947,690 $170,830 21.99% Social Services $7,176,927 $7,461,588 $284,661 3.97% Total $10,650,173 $11,185,548 $535,375 5.03%
Parks, Recreation, Educational/ Culture FY 23 Budget FY 24 Budget Difference % Change Parks and Recreation $1,481,548 $1,649,015 $167,467 11.30% Regional Library $2,486,565 $2,590,167 $103,602 4.17% Educational/Cultural Outside Agencies $611,395 $565,369 ($46,026) -7.53% Total $4,579,508 $4,804,551 $225,043 4.91%
Community Development FY 23 Budget FY 24 Budget Difference % Change Planning & GIS $1,035,299 $934,450 ($100,849) -9.74% Economic Development $519,490 $586,838 $67,348 12.96% Environmental Outside Agencies $154,059 $166,187 $12,128 7.87% Economic Development Outside Agencies $287,906 $323,183 $35,277 12.25% Total $1,996,754 $2,010,658 $13,904 0.70%
Planning & GIS – Base funding of $90,000 in land management software expenses were transferred to Information Technology, reducing expenses in Planning & GIS.
Economic Development – funds are added for the County’s Broadband position added off-cycle in the FY 23 Budget.
In addition, Planning & GIS and Economic Development received funding to cover a 7% compensation increase, effective July 1, 2023.
Other changes include turnover and vacancy savings in Planning and GIS and small increases for environmental and economic development outside agencies.
Contingencies
The County’s Financial Policies include retaining 1% of the general government portion of the County’s General Fund budget to provide funds for unknown and unanticipated expenditures that may arise during the year that are not included in the budget. To comply with this policy, $68,000 is added for a total of $651,307.
Special contingencies is a “holding account” where an estimated amount of funding is held in abeyance for programs or initiatives until further information is available and final decisions are made. Included in Special Contingencies for the FY 24 approved budget is $144,395 in funds remaining after allocating compensation increases to County departments.
Transfer to the School Operating Fund
County funding in the FY 24 budget for the School Operating Fund totals $58.4 million, which is an increase of $2.5 million from the FY 23 approved budget.
Transfer to the Debt Service Fund
In FY 23, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service Fund to shave the peak of school debt service costs. For FY 24, $1,116,160 of funds from this transfer are
BUDGET SUMMARY : 21
BUDGET SUMMARY
Contingencies FY 23 Budget FY 24 Budget Difference % Change General Contingencies $583,307 $651,307 $68,000 11.66% Special Contingencies $116,216 $144,395 $28,179 24.25% Total $699,523 $795,702 $96,179 13.75%
Interfund Transfers Interfund Transfers FY 23 Budget FY 24 Budget Difference % Change Transfer to School Operating $55,977,273 $58,429,986 $2,452,713 4% Transfer to Debt Service $22,700,165 $22,700,165 $- 0% Transfer to School Capital $2,259,973 $2,350,864 $90,891 4% Transfer to the EDA $380,000 $380,000 $- 0% Transfer to County Capital $3,644,973 $3,735,864 $90,891 2% General Fund Transfers $84,962,384 $87,596,879 $2,634,495 3% Transfer to Debt Service $408,660 $408,660 $- 0% School Operating Fund Transfers $408,660 $408,660 $- 0% Total Transfers $85,371,044 $88,005,539 $2,634,495 3%
added to the base budget. Other adjustments include realigning the base allocation for the correct debt service distribution between the County and Schools. This included a decrease in principal payments of $561,297, and an increase of $3,226,812 in interest payments.
Transfer to the School Capital Fund
2 cents of the real estate tax rate are earmarked for the School Capital Fund. This is a 0.5 cent reduction from the FY 23 Budget.
Transfer to the Economic Development Authority (EDA) Funds are transferred to the EDA for economic development incentives.
Transfer to the County Capital Fund
1.5 cents of the real estate tax rate are included for Fire and Rescue capital needs and 0.5 cent of the real estate tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley Trail project. This is a 0.5 cent reduction from the FY 23 Budget. In addition, $750,000 is transferred to address County capital maintenance needs. Other monies include $425,000 for the Auburn parks project and $210,000 to address technology infrastructure issues.
Detailed explanations of the expenditure recommendations, a recap of expenditures by fund, County dollars by division, position (FTE) listing, and a graphic summary of the FY 24 Approved Budget are included in Appendices.
BUDGET SUMMARY : 22
BUDGET SUMMARY
Approved Budget for Fiscal Year
2024
BUDGET SUMMARY, APPENDIX A
All Funds Summary
All Funds Budget FY 2024
25 Revenues By Type General Fund Law Library School Operating School Nutrition School Capital County Capital Debt Service EDA Transfers Grand Total General Property Taxes $113,962,563 $- $- $- $- $- $- $- $- $113,962,563 Other Local Taxes $16,867,491 $- $- $- $- $- $- $- $- $16,867,491 Other Undesignated Revenues $3,495,623 $- $- $- $- $- $- $- $- $3,495,623 Designated Revenues $17,568,563 $15,000 $76,510,687 $5,205,010 $- $- $1,613,900 $- $- $100,913,160 Fund Balance $- $2,600 $- $- $- $- $1,116,160 $- $- $1,118,760 Transfers In $- $- $58,429,986 $- $2,350,864 $3,735,864 $23,108,825 $380,000 $(88,005,539) $Total $151,894,240 $17,600 $134,940,673 $5,205,010 $2,350,864 $3,735,864 $25,838,885 $380,000 $(88,005,539) $236,357,597 Expenditures By Type General Fund Law Library School Operating School Nutrition School Capital County Capital Debt Service EDA Transfers Grand Total General Govt. Admin. $7,943,649 $- $- $- $- $- $- $- $- $7,943,649 Tax Collections $2,330,381 $- $- $- $- $- $- $- $- $2,330,381 Judicial Administration $2,959,838 $- $- $- $- $- $- $- $- $2,959,838 Public Safety $24,319,221 $- $- $- $- $- $- $- $- $24,319,221 Public Works $7,947,813 $- $- $- $- $- $- $- $- $7,947,813 Social Welfare $11,185,548 $- $- $- $- $- $- $- $- $11,185,548 Parks & Libraries $4,804,551 $- $- $- $- $- $- $- $- $4,804,551 Community Development $2,010,658 $- $- $- $- $- $- $- $- $2,010,658 Contingencies $795,702 $- $- $- $- $- $- $- $- $795,702 Subtotal General Govt Portion of General Fund $64,297,361 $- $- $- $- $- $- $- $- $64,297,361 Law Library $- $17,600 $- $- $- $- $- $- $- $17,600 Education $58,429,986 $- $134,532,013 $5,205,010 $- $- $- $- $(58,429,986) $139,737,023 School Capital $2,350,864 $- $- $- $2,350,864 $- $- $- $(2,350,864) $2,350,864 County Capital $3,735,864 $- $- $- $- $3,735,864 $- $- $(3,735,864) $3,735,864 Debt Service $22,700,165 $- $408,660 $- $- $- $25,838,885 $- $(23,108,825) $25,838,885 EDA $380,000 $- $- $- $- $- $- $380,000 $(380,000) $380,000 Total $151,894,240 $17,600 $134,940,673 $5,205,010 $2,350,864 $3,735,864 $25,838,885 $380,000 $(88,005,539) $236,357,597
Approved Budget for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX B
Expenditures by Division
Recap of Expenditures by Division, Fiscal Year 2024
29 FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved Over FY 23 Approved Inc/(Dec) FY 24 Approved Over FY 23 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $ % $ % REVENUE SHARING 195,000 192,978 195,000 207,000 195,000 32,000 227,000 32,000 16% 20,000 10% BOARD OF SUPERVISORS 282,503 234,070 282,655 282,655 283,793 - 283,793 1,138 0% 1,138 0% COUNTY ADMINISTRATION 3,132,546 2,494,626 3,518,233 4,160,887 3,576,182 1,358,681 4,934,863 1,416,630 40% 773,976 19% COUNTY ATTORNEY 441,930 406,973 403,822 433,536 448,310 14,000 462,310 58,488 14% 28,774 7% FINANCE 1,085,902 1,041,623 1,161,985 1,161,985 1,209,087 40,000 1,249,087 87,102 7% 87,102 7% INSURANCE 215,893 199,878 230,695 230,695 231,081 6,175 237,256 6,561 3% 6,561 3% INFORMATION TECHNOLOGY 2,338,276 2,271,398 2,308,466 2,340,545 2,419,308 44,500 2,463,808 155,342 7% 123,263 5% COMMISSIONER OF REVENUE-COMP 641,568 615,309 666,661 674,441 788,181 - 788,181 121,520 18% 113,740 17% ASSESSMENT - COUNTY 530,870 497,629 510,354 538,750 454,732 15,000 469,732 (40,622) -8% (69,018) -13% REASSESSMENT 685,000 270,589 - 514,100 - - - - - (514,100)TREASURER - COMP BD 532,357 500,776 521,929 542,949 539,502 - 539,502 17,573 3% (3,447) -1% COLLECTIONS - COUNTY 526,633 486,268 487,938 489,238 509,034 23,932 532,966 45,028 9% 43,728 9% ELECTORAL BOARD 975,953 550,200 568,583 1,024,269 585,627 30,754 616,381 47,798 8% (407,888) -40% COMMONWEALTH ATTORNEY 1,494,079 1,363,872 1,444,390 1,528,538 1,766,388 - 1,766,388 321,998 22% 237,850 16% CIRCUIT COURT 251,665 244,706 238,057 254,472 249,883 - 249,883 11,826 5% (4,589) -2% GENERAL DISTRICT COURT 27,711 12,383 21,711 21,711 21,711 - 21,711 - 0% - 0% J & D RELATIONS COURT 24,080 8,556 20,524 20,524 20,524 - 20,524 - 0% - 0% MAGISTRATE 5,000 1,618 5,000 5,000 5,000 - 5,000 - 0% - 0% CIRCUIT COURT CLERK 852,062 785,169 833,505 874,891 896,332 - 896,332 62,827 8% 21,441 2% SHERIFF - COMP BOARD 8,953,899 8,592,142 9,146,417 9,155,065 9,507,276 - 9,507,276 360,859 4% 352,211 4% SHERIFF - COUNTY 7,932,762 6,796,978 7,677,929 8,338,385 7,948,326 627,723 8,576,049 898,120 12% 237,664 3% FIRE & RESCUE 1,752,860 1,555,679 1,528,181 1,717,235 1,451,693 14,300 1,465,993 (62,188) -4% (251,242) -15% ANIMAL CARE & ADOPTION CENTER 790,684 670,917 761,120 819,368 822,811 30,519 853,330 92,210 12% 33,962 4% GENERAL SERVICES 7,680,912 6,855,448 7,237,776 7,992,481 7,489,693 765,916 8,255,609 1,017,833 14% 263,128 3% CHILDRENS SERVICES ACT 1,981,969 1,886,411 1,651,969 1,651,969 1,651,969 - 1,651,969 - 0% - 0% HUMAN SERVICES 443,108 350,760 429,417 462,080 495,287 - 495,287 65,870 15% 33,207 7% PUBLIC HEALTH 604,488 604,488 615,000 615,000 615,000 14,014 629,014 14,014 2% 14,014 2% SOCIAL SERVICES 7,251,003 6,709,987 7,176,927 7,331,876 7,461,588 - 7,461,588 284,661 4% 129,712 2% PARKS & RECREATION 1,382,055 1,189,304 1,481,548 1,508,788 1,549,015 100,000 1,649,015 167,467 11% 140,227 9% REGIONAL LIBRARY 2,704,003 2,449,377 2,486,565 2,776,810 2,590,167 - 2,590,167 103,602 4% (186,643) -7% PLANNING & GIS 1,200,774 957,881 1,035,299 1,254,273 934,450 - 934,450 (100,849) -10% (319,823) -25% ECONOMIC DEVELOPMENT 647,919 590,729 519,490 559,727 586,838 - 586,838 67,348 13% 27,111 5% OTHER AGENCIES 3,019,903 2,655,545 2,860,159 2,867,314 2,810,159 270,198 3,080,357 220,198 8% 213,043 7%
Recap of Expenditures by Division, Fiscal Year 2024
30 FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved Over FY 23 Approved Inc/(Dec) FY 24 Approved Over FY 23 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $ % $ % CONTINGENCIES - GENERAL 331,847 - 583,307 334,389 583,307 68,000 651,307 68,000 12% 316,918 95% CONTINGENCIES - SPECIAL 8,141 - 116,216 116,216 - 144,395 144,395 28,179 24% 28,179 24% TRANSFER TO SCHOOL OPERATING 58,968,108 55,125,906 55,977,273 60,707,474 55,977,273 2,452,713 58,429,986 2,452,713 4% (2,277,488) -4% TRANSFER TO DEBT SERVICE 22,700,165 23,441,930 22,700,165 25,749,065 22,700,165 - 22,700,165 - 0% (3,048,900) -12% TRANSFER TO SCHOOL CAPITAL 7,742,740 7,742,740 2,259,973 2,259,973 2,938,580 (587,716) 2,350,864 90,891 4% 90,891 4% TRANSFER TO THE EDA 380,000 160,517 380,000 380,000 380,000 - 380,000 - 0% - 0% TRANSFER TO COUNTY CAPITAL 3,862,134 3,862,134 3,644,973 15,671,920 4,323,580 (587,716) 3,735,864 90,891 2% (11,936,056) -76% TOTAL GENERAL FUND $154,578,502 $144,377,494 $143,689,212 $167,575,594 $147,016,852 $4,877,388 $151,894,240 $8,205,028 5.7% $(15,681,354) -9.4% GEN GOVT PORTION OF THE GENERAL FUND $60,925,355 $54,044,267 $58,726,828 $62,807,162 $60,697,254 $3,600,107 $64,297,361 $5,570,533 9.5% $1,490,199 2.4%
DIVISION FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved Over FY 23 Approved Inc/(Dec) FY 24 Approved Over FY 23 Appropriated Appropriated Expended Approved Appropriated Base Addenda Total $ % $ % LAW LIBRARY FUND $17,600 $12,224 $17,600 $17,600 $17,600 $- $17,600 $- 0% $- 0% SCHOOL OPERATING FUND $132,092,438 $129,944,825 $126,788,704 $138,636,376 $132,487,960 $2,452,713 $134,940,673 $8,151,969 6% $(3,695,703) -3% SCHOOL NUTRITION FUND $5,688,490 $5,450,631 $4,633,474 $5,282,622 $5,205,010 $- $5,205,010 $571,536 12% $(77,612) -1% SCHOOL CAPITAL $7,742,740 $1,585,321 $2,259,973 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 4% $90,891 4% COUNTY CAPITAL $3,862,134 $22,304 $3,644,973 $15,671,920 $4,323,580 $(587,716) $3,735,864 $90,891 2% $(11,936,056) -76% DEBT SERVICE FUND $24,722,725 $24,694,644 $24,722,725 $27,771,625 $25,838,885 $- $25,838,885 $1,116,160 5% $(1,932,740) -7% EDA $380,000 $160,517 $380,000 $380,000 $380,000 $- $380,000 $- 0% $- 0% GRAND TOTAL ALL FUNDS (INC TRANSFERS) $329,084,629 $306,247,961 $306,136,661 $357,595,710 $318,208,467 $6,154,669 $324,363,136 $18,226,475 6.0% $(33,232,574) -9.3% INTERFUND TRANSFERS $(94,061,807) $(90,741,887) $(85,371,044) $(105,177,092) $(86,728,258) $(1,277,281) $(88,005,539) $(2,634,495) 3.1% $17,171,553 -16.3% GRAND TOTAL EXCLUDING TRANSFERS $235,022,822 $215,506,074 $220,765,617 $252,418,618 $231,480,209 $4,877,388 $236,357,597 $15,591,980 7.1% $(16,061,021) -6.4%
Approved
Budget for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX C
Summary of Full-Time Employees/Equivalents
Summary of Authorized Full Time or Full Time Equivalent (FTE) Positions
Division Department Approved Full-Time FY 22 Approved Part-Time FY 22 Approved Total FY 22 Approved Full-Time FY 23 Approved Part-Time FY 23 Approved Total FY 23 Approved Full-Time FY 24 Approved Part-Time FY 24 Approved Total FY 24 110 County Administration 6.00 0.00 6.00 7.00 0.00 7.00 7.00 0.00 7.00 110 Emergency Services 2.00 0.00 2.00 10.00 0.00 10.00 24.00 0.00 24.00 110 Human Resources 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.80 4.80 110 Management and Budget 2.00 0.00 2.00 3.00 0.00 3.00 3.00 0.00 3.00 110 Public Information Office 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 120 County Attorney 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 130 Finance Department 7.00 0.00 7.00 8.00 0.00 8.00 8.00 0.00 8.00 130 Purchasing 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 140 Information Technology 11.00 0.50 11.50 11.00 0.50 11.50 11.00 0.50 11.50 150 Commissioner of Revenue 8.00 0.00 8.00 8.00 0.00 8.00 8.00 0.00 8.00 152 Assessment 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 160 Treasurer 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 162 Treasurer- Collections 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 170 Registrar/Electoral Board 4.00 0.00 4.00 5.00 0.00 5.00 5.00 0.00 5.00 180 Internal Services-Garage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 Commonwealth Attorney 13.00 0.00 13.00 14.00 0.00 14.00 17.00 0.00 17.00 210 Circuit Court 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00 250 Clerk of Circuit Court 11.00 0.00 11.00 11.00 0.00 11.00 11.00 0.00 11.00 310 Sheriff-State Civil and Court Security 12.00 0.00 12.00 12.00 0.00 12.00 12.00 0.00 12.00 310 Sheriff-State-Jail Operations 25.00 0.00 25.00 25.00 0.00 25.00 25.00 0.00 25.00 310 Sheriff-State Field Operations 62.00 0.00 62.00 62.00 0.00 62.00 62.00 0.00 62.00 320 Sheriff-County-Civil and Court Security 7.00 3.00 10.00 6.00 4.00 10.00 6.00 4.00 10.00 320 Sheriff-County-Jail Operations 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 320 Sheriff-County-Field Operations 10.00 0.50 10.50 10.00 0.50 10.50 10.00 0.50 10.50 320 Sheriff-County-Dispatch 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 320 Sheriff-County-Support Services 1.00 0.00 1.00 1.00 0.00 1.00 6.00 1.00 7.00 340 Animal Care and Adoption Center-Co 4.50 0.50 5.00 5.50 0.50 6.00 6.50 0.50 7.00 340 Animal Care and Adoption Center-Donations 3.50 0.00 3.50 3.50 0.00 3.50 3.50 0.00 3.50 400 General Services Administration 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Animal Control 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Building & Grounds 7.00 0.00 7.00 7.00 0.00 7.00 7.00 0.00 7.00 400 Housekeeping 11.00 0.00 11.00 11.00 0.00 11.00 12.00 0.00 12.00 400 Lawns and Landscaping 4.00 0.00 4.00 4.00 0.00 4.00 5.00 0.00 5.00 400 Litter Control 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 400 Solid Waste Collections 5.00 4.80 9.80 5.00 3.60 8.60 5.00 3.60 8.60
33
Division Department Approved Full-Time FY 22 Approved Part-Time FY 22 Approved Total FY 22 Approved Full-Time FY 23 Approved Part-Time FY 23 Approved Total FY 23 Approved Full-Time FY 24 Approved Part-Time FY 24 Approved Total FY 24 400 Garage 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 400 Stormwater Management 1.00 0.00 1.00 1.00 0.00 1.00 2.00 0.00 2.00 400 Inspections 5.00 0.00 5.00 5.00 0.00 5.00 5.00 0.00 5.00 520 Human Services 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 520 RSVP 2.00 0.50 2.50 2.00 0.50 2.50 2.00 0.50 2.50 540 Social Services 68.00 0.00 68.00 69.00 0.00 69.00 70.00 0.00 70.00 700 Parks & Recreation 11.00 0.00 11.00 12.00 0.00 12.00 13.00 0.00 13.00 710 Regional Library 18.00 3.75 21.75 18.00 3.75 21.75 18.00 3.75 21.75 800 Planning 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 800 GIS 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 810 Economic Development 3.00 0.00 3.00 3.00 0.00 3.00 3.60 0.00 3.60 960 Special Contingencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 380.00 13.55 393.55 395.00 13.35 408.35 423.60 15.15 438.75 34
Approved Budget for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX D Graphs
37 Mobile Homes 0.1% Merch Capital 0.0% Delinquent 1.7% Business F&F 1.7% Mach &Tools 1.3% Other 3.1% Sales Tax 5.5% Personal Prop 8.6% Real Estate 34.8% Designated $'s 43.2% W her e I t C o mes F r o m F Y 2 0 2 4 A p p r o v ed Bud get $ 2 3 6 . 4 M i l l i o n
39 Law Library 0.0% General Fund 27.2% County Capital 1.6% EDA 0.2% Debt Service - County 2.2% Debt Service - Schools 8.8% All School Funds 60.1% W her e I t G o es F Y 2 0 2 4 A ppr o v ed Budget $ 2 3 6 . 4 M i l l i o n
41 Mobile Homes 0.1% Merch Capital 0.0% Delinquent 3.0% Business F&F 3.0% Mach &Tools 2.4% Other 5.5% Sales Tax 9.6% Personal Prop 15.2% Real Estate 61.2% Un d es i gnat ed R ev enue F Y 2 0 2 4 A p p r o v ed Budget $ 1 3 4 . 3 M i l l i o n
43 General Govt. Admin. 5.2% Tax Collections 1.5% Judicial Administration 1.9% Public Safety 16.0% Public Works 5.2% Social Welfare 7.4% Parks & Libraries 3.2% Community Development 1.3% Contingencies 0.5% Law Library 0.0% Education 38.5% School Capital 1.5% County Capital 2.5% Debt Service 14.9% EDA 0.3% G en er a l Fund F Y 2 0 2 4 A ppr o v ed Budget $ 1 5 1 . 9 M i l l i o n
45 General Govt. Admin. 12.4% Tax Collections 3.6% Judicial Administration 4.6% Public Safety 37.8% Public Works 12.4% Social Welfare 17.4% Parks & Libraries 7.5% Community Development 3.1% Contingencies 1.2% G en er a l G o v er nmen t Funct i o ns F Y 2 0 2 4 A ppr o v ed Budget $ 6 4 . 3 mi l l i o n
47 Revenue Sharing 2.9% Board of Supervisors 3.6% County Administrator 30.3% County Attorney 5.8% Financial Services 15.7% Insurance 3.0% Information Technology 31.0% Registrar/Electoral Board 7.8% G ener al G o v er nment A d mi ni s t r a t i o n F Y 2 0 2 4 A p p r o v ed Budget $ 7 . 9 mi l l i o n
49 42.142.1 44.2 45.5 46.5 48.0 51.8 53.4 53.9 56.0 58.4 0 10 20 30 40 50 60 70 20142015201620172018201920202021202220232024 MILLIONS F I S C A L Y E A R ALL YEARS ARE NET OF COUNTY FUNDING PROVIDED FOR SCHOOL DEBT SERVICE AND SCHOOL CAPITAL C o u n t y Fu n d i n g f o r S c h o o l s
51 School Operating 94.7% School Nutrition 3.7% School Capital 1.7% S cho o l Fund s F Y 2 0 2 4 A p p r o v ed Budget $ 1 4 2 . 1 mi l l i o n
Approved Budget for Fiscal Year
2024
BUDGET SUMMARY, APPENDIX E Five-year Plan for the General Fund
Five-Year Plan for the General Fund
55 Department & Item FY 24 FY 25 FY 26 FY 27 FY 28 Base Salary & Benefits $37,839,965 $37,839,965 $37,839,965 $37,839,965 $37,839,965 Base O&M $22,857,289 $22,857,289 $22,857,289 $22,857,289 $22,857,289 School Transfer $55,977,273 $55,977,273 $55,977,273 $55,977,273 $55,977,273 School Capital Transfer $2,938,580 $2,938,580 $2,938,580 $2,938,580 $2,938,580 County Capital Transfer $4,323,580 $4,323,580 $4,323,580 $4,323,580 $4,323,580 EDA Transfer $380,000 $380,000 $380,000 $380,000 $380,000 Debt Service Transfer $22,700,165 $22,700,165 $22,700,165 $22,700,165 $22,700,165 Base Total $147,016,852 $147,016,852 $147,016,852 $147,016,852 $147,016,852 Emergency Services - Emergency Medical Services - 8 EMTS $553,304 $553,304 $553,304 $553,304 $553,304 Emergency Services - Emergency Medical Services - 4 Field Supervisors $357,080 $357,080 $357,080 $357,080 $357,080 Emergency Services - Emergency Medical Services - Overtime & Operating Increase $448,297 $448,297 $448,297 $448,297 $448,297 County Attorney - Indigent Burial Costs $14,000 $14,000 $14,000 $14,000 $14,000 Finance - Professional Services - Audit Fee Annual Increase $15,000 $15,000 $15,000 $15,000 $15,000 Finance - Professional Services - Fee Increase $5,000 $5,000 $5,000 $5,000 $5,000 Finance - Professional Services - Lease Accounting Standard Fee Increase $20,000 $20,000 $20,000 $20,000 $20,000 Insurance - Premium Increase $6,175 $6,175 $6,175 $6,175 $6,175 IT - Software Maintenance Service Contracts - GovSense and Oracle Net Suite $40,000 $40,000 $40,000 $40,000 $40,000 IT - Computer Costs for New Positions $4,500 $4,500 $4,500 $4,500 $4,500 Commissioner of the Revenue - Deed and Will Transfer Program $15,000 $15,000 $15,000 $15,000 $15,000 Treasurer - Postage and Operating Increases $23,932 $23,932 $23,932 $23,932 $23,932 Registrar - Postage Meter $4,460 $4,460 $4,460 $4,460 $4,460 Registrar - Electronic Letter Opener $2,944 $2,944 $2,944 $2,944 $2,944 Registrar - Maintenance Service Contract - Firmware for Voting Machines $23,350 $23,350 $23,350 $23,350 $23,350 Sheriff - Maintenance Service Contracts - In Car/Body Cameras/Tasers Increase $112,510 $112,510 $112,510 $112,510 $112,510 Sheriff - Gasoline Increase $120,000 $120,000 $120,000 $120,000 $120,000 Sheriff - Motor Vehicle Cost Increase $101,400 $101,400 $101,400 $101,400 $101,400 Sheriff - Community Resource Officers Part-time $65,000 $65,000 $65,000 $65,000 $65,000 Sheriff - 3 School Resource Officer Positions $228,813 $228,813 $228,813 $228,813 $228,813 Fire and Rescue - Insurance Premium Increase $10,000 $10,000 $10,000 $10,000 $10,000 Fire and Rescue - Utility Increases Training Center $4,300 $4,300 $4,300 $4,300 $4,300 ACAC - Office Technician $30,519 $30,519 $30,519 $30,519 $30,519 General Services - Agricultural Supply to Maintain Properties $19,000 $19,000 $19,000 $19,000 $19,000
56 Department & Item FY 24 FY 25 FY 26 FY 27 FY 28 General Services - Stock Diesel Fuel Increase $72,270 $72,270 $72,270 $72,270 $72,270 General Services - Gasoline Fuel Increase $15,565 $15,565 $15,565 $15,565 $15,565 General Services - Basic Utility Increases $60,000 $60,000 $60,000 $60,000 $60,000 General Services - Maintenance Service Contract Increases $64,000 $64,000 $64,000 $64,000 $64,000 General Services - Operating Cost Increases for New Garage/Maintenance Facility $67,000 $67,000 $67,000 $67,000 $67,000 General Services - Operating Cost Increases for Fleet Management Software $16,760 $16,760 $16,760 $16,760 $16,760 General Services - Operating Cost Increases for New Registrar Building and Space $128,000 $128,000 $128,000 $128,000 $128,000 General Services - Groundskeeper Position to Support Creed Field and Auburn Parks $54,869 $54,869 $54,869 $54,869 $54,869 General Services - Housekeeper Position to Support New Garage/Registrar Space $54,869 $54,869 $54,869 $54,869 $54,869 General Services - Land Disturbance Inspector $79,583 $79,583 $79,583 $79,583 $79,583 General Services - Tipping Fees $134,000 $134,000 $134,000 $134,000 $134,000 Parks and Rec - Agricultural Supply to Maintain Properties $30,000 $30,000 $30,000 $30,000 $30,000 Parks and Rec - Maintenance Worker 1/2 Year Costs in FY 24 $28,555 $57,111 $57,111 $57,111 $57,111 Parks and Rec - Cigarette Tax Funds for Parks operating - Balance to $100,000 $41,445 $41,445 $41,445 $41,445 $41,445 Public Health - Local Match Increase $14,014 $14,014 $14,014 $14,014 $14,014 Outside Agencies - Juvenile Detention Home $67,864 $67,864 $67,864 $67,864 $67,864 Outside Agencies - Community Services Board $22,969 $22,969 $22,969 $22,969 $22,969 Outside Agencies - Fairview Home $2,497 $2,497 $2,497 $2,497 $2,497 Outside Agencies - NRV/MT Rogers Workforce Development Board $127 $127 $127 $127 $127 Outside Agencies - New River Community College $3,974 $3,974 $3,974 $3,974 $3,974 Outside Agencies - Tourism $26,000 $26,000 $26,000 $26,000 $26,000 Outside Agencies - 911 Authority $47,989 $47,989 $47,989 $47,989 $47,989 Outside Agencies - Extension Office $12,128 $12,128 $12,128 $12,128 $12,128 Outside Agencies - Chamber of Commerce $50 $50 $50 $50 $50 Outside Agencies - MPO $600 $600 $600 $600 $600 Outside Agencies - Passenger Rail $8,500 $8,500 $8,500 $8,500 $8,500 Outside Agencies - New River Home Trust $77,500 $77,500 $77,500 $77,500 $77,500 General Contingencies - 1% Match $68,000 $68,000 $68,000 $68,000 $68,000 Special Contingencies - 7% Pay Increase July 1, 2023 Balance Not Distributed $144,395 $144,395 $144,395 $144,395 $144,395 Revenue Refunds $32,000 $32,000 $32,000 $32,000 $32,000 Increase School Operating Transfer $2,452,713 $2,452,713 $2,452,713 $2,452,713 $2,452,713 Reduce School Capital Transfer $(587,716) $(587,716) $(587,716) $(587,716) $(587,716)
57 Department & Item FY 24 FY 25 FY 26 FY 27 FY 28 Reduce County Capital Transfer $(587,716) $(587,716) $(587,716) $(587,716) $(587,716) Falling Branch Corporate Park Phase II Project $- $25,000 $25,000 $25,000 $25,000 Cinnabar Green Space Capital Project $- $- $5,000 $5,000 $5,000 Magistrate and Court Services Facility with Sally Port Capital Project $- $- $45,000 $45,000 $45,000 Eastern Montgomery EMS Facility Capital Project $- $- $45,000 $45,000 $45,000 Christiansburg Library Renovations Capital Project $- $- $- $136,000 $136,000 Addenda Total $4,877,388 $4,930,944 $5,025,944 $5,161,944 $5,161,944 Grand Total $151,894,240 $151,947,796 $152,042,796 $152,178,796 $152,178,796 Revenue Totals Undesignated Revenue $134,325,677 $136,825,677 $139,325,677 $141,825,677 $144,325,677 Designated Revenue $17,568,563 $17,568,563 $17,568,563 $17,568,563 $17,568,563 Grand Total $151,894,240 $154,394,240 $156,894,240 $159,394,240 $161,894,240 Revenue Over Expense $- $2,446,444 $4,851,444 $7,215,444 $9,715,444
Approved Budget for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX F
Organization Chart
61 VOTERS Board of Supervisors County Administrator County Attorney Emergency Services Economic Development Public Information Assistant County Administrator Human Services Deputy County Admininstrator/CFO Constitutional Officers • Clerk of the Circuit Court • Commissioner of the Revenue • Commonwealth Attorney • Sheriff • Treasurer General Assembly Courts Electoral Board Director of Elections Social Services Library Public Service Authority Library Board Social Services Board Other Boards/ Commissions School Board Schools New River Health District Other Agencies Fire/Rescue Volunteers General Services Information Technology Planning and GIS Services Human Resources Animal Care and Adoption Center
Elected Hired County provides funding Appointed County Department Finance Management and Budget Parks and Recreation
MONTGOMERY COUNTY, VIRGINIA Organization Chart
Approved Budget for Fiscal Year 2024
UNDERSTANDING THE BUDGET
UNDERSTANDING THE BUDGET PROCESS
Preparation of the Annual Budget
Montgomery County’s annual budget begins with the development of the proposed budget, the budget recommended by the County Administrator, and ends with the approved budget, which has been reviewed, adjusted and approved by the Board of Supervisors (Board).
The County’s annual budget process begins in the fall of each year, when divisions, departments and agencies submit budget requests for the upcoming fiscal year. In January and February, County staff develop the proposed budget. The proposed budget and budget document are presented to the Board in March of each year. During that time, the Board begins deliberations to adjust the budget and develop the County’s approved budget. During budget deliberations, the Board holds public hearings for citizen comments and conducts work sessions. Citizen comments assist the Board of Supervisors in making decisions regarding spending. After budget adjustments, the final approved budget is adopted in April and becomes effective July 1. The budget runs on a fiscal year basis and is effective July 1 through June 30. The County’s 2024 Budget Calendar is shown below (some changes may occur during the process):
Fiscal Year 2024 Budget Calendar
July - August
Prior year-end expenditure and revenue analysis; revenue analysis for FY 2024 begins.
SeptemberOctober 2022 Budget targets and budget instructions are developed for FY 2024 Proposed Budget.
November 2022 FY 2024 budget forms and instructions are sent to county divisions and external agencies.
December 2022 Budget requests for FY 2024 are due.
January - February 2023 Staff begins the development of the FY 2024 Proposed Budget.
Jan. 9, 2023
Jan. 23, 2023
Feb. 13, 2023
Feb. 27, 2023
7:15 PM Public Hearing for citizen input.
7:15 PM Preliminary revenue estimates are presented to the Board of Supervisors.
7:15 PM Superintendent presents the Proposed FY 2024 MCPS budget to the Board of Supervisors.
7:15 PM Presentation of the FY 2024 Proposed Budget; Budget work session.
Mar. 6, 2023 6:00 PM Budget work session; establish advertised tax rate and advertised budget. (Special Meeting)
Apr. 13, 2023
Apr. 24, 2023
6:00 PM Public Hearing on advertised tax rate and budget. (Special Meeting)
7:15 PM Adopt FY 2024 budget and establish tax rate.
May – June Year-end revenue and expenditure estimates are finalized for FY 2023 and transfers are made to close the year.
July 1 New Fiscal Year begins.
UNDERSTANDING THE BUDGET PROCESS : 65
DATE TIME ACTIVITY
UNDERSTANDING THE BUDGET PROCESS
Budget Development Phase
The Budget in General
The County’s budget is the government’s estimated revenues and expenditures for the fiscal year that begins on July 1 and ends on June 30. It consists of operating and capital budgets for county programs and services. The budget also allocates funds for the operating and capital needs of the public school system and contributes to a number of outside agencies.
The County’s budget consists of the following funds:
• General Fund – which provides funding for the day-to-day operations of the County government.
• Law Library Fund – which provides funding for the day-to-day operations of the law library.
• School Operating Fund – which provides funding for the day-to-day operations of the School system.
• School Nutrition Fund – which provides funding for the day-to-day operations of the School food program.
• County and School Capital Funds – which provides an annual cash-to-capital allocation for new county and school capital needs.
• Debt Service Funds – which provides funding to cover the County and School’s outstanding debt obligations.
• EDA Incentive Fund – which provides funding for economic development initiatives.
The County’s Budget Process
In November of each year, County divisions are provided with budget targets for the upcoming fiscal year. The base budget target represents the base of personnel and operating costs anticipated for the upcoming year based on the prior year approved budget with adjustments made for personnel changes and mandates. One-time only funding from the prior year is excluded from the base budget. Along with the base budget target, County divisions are also provided the opportunity to request addenda items, which represent dollars over and above the base budget.
Base Budget Targets allow for the delineation between previously approved funding levels and requested increases.
Base Budget Targets are established as follows:
• Personal Services - Includes all positions approved up to the issuance of the proposed budget
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JANUARY S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 FEBRUARY S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 MARCH S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 APRIL S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
CALENDAR KEY: Regular Meeting Work Session Special Meeting
UNDERSTANDING THE BUDGET PROCESS
and covers the estimated costs in fringe benefits.
• Operations and Maintenance - Caps funding at the level of the prior year approved budget, less adjustments for one-time only expenditure items.
• Capital Outlay - Most capital outlay is removed from the base budget target as typically it is a nonrecurring expense. Some divisions maintain a permanent capital outlay allocation as they utilize the funding on a yearly basis to replace equipment on an existing replacement plan. Examples include motor vehicle and computer replacements.
Addenda Requests are increased funding over and above the Base Budget Targets. They must be presented as Addenda to the Base Budget. This means that additional justification for increased funding or the inclusion of capital outlay dollars must be provided with the request.
These adjustments are designed to clearly identify increases to operations and initiatives proposed by departments. The chart below illustrates the process.
Base Budget
Estimated costs for continued operations
Based on prior year approved budget with adjustments
Excludes: Office Furniture Other equipment
Dollars over and above the base budget target for operating and capital items
Dollars requested for new or expanded services (initiatives)
Base Budget
All budget requests (base budget request and addenda) are due in December of each year and are evaluated for inclusion in the upcoming budget. When making budget requests, County divisions must address the following:
• Is there sufficient workload to justify the request?
• Is there sufficient need to justify the request?
• Is the request related to a state or federal mandate?
• Are there legal requirements that will not be met if the request is not funded?
• Is the request linked to a specified outcome that is community or board driven?
• What tangible benefits can the County expect to experience as a result of funding the request?
All budget requests are evaluated based on available funding and the justification listed above.
How to Understand and Use This Document
With the goal of allowing decision-makers to focus on broader issues, the budget document consolidates similar functions. Efforts to streamline the process and reduce the volume of paper generated have changed the process in past years. The FY 2024 budget continues to consolidate information and array budget data in ways that
UNDERSTANDING THE BUDGET PROCESS : 67
Addenda
Addenda Total Budget + =
UNDERSTANDING THE BUDGET PROCESS
facilitate a broader understanding.
This budget document includes both the County’s general government operating budget, the Montgomery County Public Schools’ operating and nutrition budgets, the law library budget, county and school capital budgets, the debt service budget, and the economic development incentive budget.
The FY 2024 budget document is organized into six major headings, each of which is separated by a large divider tab:
• Budget Message
• Table of Contents
• Budget Summary
• Understanding the Budget
• Revenue Summary
• Expenditure Plans
Included under the last section; Expenditure Plans, are the 34 major County Divisions or budget categories, which include Division expenditures, revenues earmarked for use by the specific Division, and County funding provided. Listed numerically according to a three-digit code, each of these sub-sections includes the Division’s Organizational Chart, Financial Data, Description of the Division as a whole, Base Budget Discussion, Addenda Discussion, which includes the County Administrator’s recommendation. Also included are each Department’s Description and Financial Data.
Division Financial Data - Provides a recap of the Division’s funding history, including the Base Budget and addenda requests, as well as recommended funding by three categories:
• Personnel Services
• Operations and Maintenance
• Capital Outlay
Department Description and Financial Data - Presents historical budget data by major category for each department. The following column headings are used:
• FY 22 Revised Budget
• FY 22 Actual Budget
• FY 23 Approved Budget
• FY 24 Base Budget
• FY 24 County Administrator’s Recommended Addenda
• FY 24 County Administrator’s Recommended Total
The County Administrator’s Recommendation column identifies the amount of funding recommended for each major cost category by base budget and addenda.
Revenue that has been designated to offset expenditures in divisions is also presented. These sources include State Compensation Board funding, fees and permit charges collected by the respective divisions and other sources related to each specific function. In the presentation format, designated revenues are totaled and
UNDERSTANDING THE BUDGET PROCESS : 68
UNDERSTANDING THE BUDGET PROCESS
subtracted from the expenditures, identifying the amount of the County’s undesignated general fund revenue needed to support the division’s expenditures.
The Process and Approvals Required to Amend the Budget
After the budget is approved by the Board, the final approved budget is appropriated and becomes effective July 1. After July 1, the Board makes adjustments through additional appropriations. The budget is an estimate; therefore, as revenues and expenditure needs change, the appropriation may be adjusted. This can mean additional appropriations or reductions of appropriations. If the budget amendment exceeds 1% of the total expenditures shown in the currently adopted budget, the Board will hold a public hearing to gather citizen input. These adjustments are approved at the Board level.
How the original budget and amendments are incorporated into the accounting system
Each month, the Board holds public meetings where appropriations are approved if necessary. After these approvals, the appropriations are entered into the County’s financial system. Expenditures can then be made by the division using the budget adjustment. The County’s accounting system separately keeps track of the County’s original and revised budget. The revised budget changes throughout the year as appropriations are adjusted.
Basis of Accounting and Basis of Budgeting
The County’s accounting system is organized and controlled on a fund basis. The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses. There are three ways in which a governmental entity can recognize revenue and expenses: cash, accrual, modified accrual basis. Under the cash basis method, revenue is recognized when cash is received and expenses are recognized when paid. Under accrual basis, revenue is recognized when earned and expenses are recognized when incurred. Modified accrual basis is a hybrid of cash basis and accrual basis. It recognizes revenues when they become both measurable and available. Expenditures are generally recognized when the related fund liability is incurred.
The County operates on the cash basis of accounting for both budgetary and internal accounting purposes. This means that the County recognizes revenue when cash is received and expenses when bills are paid.
How budgetary compliance is monitored and enforced
Division directors are responsible for individual budgetary compliance. Departments are required to monitor and adjust their individual budgets and spending habits as needed throughout the year. They are required to stay within their approved expenditure authority.
The County’s Director of Management and Budget monitors budgetary compliance at the macro level to ensure compliance with the County’s financial policies. Budgetary control is set at the division level. Division directors may move funds between individual line items, with the exception of salary line items, which require approval of the Finance/Budget Director. Appropriation control is set at the division level.
Conclusion
The Board of Supervisors uses this combination of documents and information to review and approve the annual budget. It is available as public information for review by any citizen who requests access to it and is found on the County’s web site at www.montva.com. A glossary of financial terms begins in the following section in an effort to assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s
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UNDERSTANDING THE BUDGET PROCESS
budget or the budget process, please contact Montgomery County’s Office of Public Information at 540-382-5700.
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GLOSSARY OF TERMS
Addenda Request
The request for funding amounts over and above the designated Base Budget targets.
Appropriation
An approval by the Board of Supervisors for County staff to make an expenditure or to incur debt using government resources. These are usually for specific, stated amounts over a one-year period.
Appropriation Resolution
An official act by the Board of Supervisors providing staff the legal authority to obligate or spend County funds.
Approved Budget
The budget enacted by the Board of Supervisors.
Assessed Value
The fair market value placed by the Commissioner of Revenue on personal and real property owned by County citizens. Real estate values are reassessed every four years.
Base Budget
A budget that shows how much it would cost in the next fiscal year to operate the same programs approved in the current year.
Basis of Accounting
The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses.
Budget
A financial plan for operating the County using estimates of costs (expenditures) and proposed methods for offsetting those costs (revenues).
Budget Calendar
The County’s schedule of deadlines and events related to preparing and adopting the next year’s budget.
Budget Document
The County staff’s official report, which presents the proposed budget to the Board of Supervisors.
Budget Message
The County Administrator’s written synopsis of the proposed budget. This message analyzes budgeting issues and specific programs within the context of the County’s economic climate. In addition, it gives the County Administrator an opportunity to highlight certain noteworthy recommendations.
Capital Assets
Fixed assets with a value of at least $5,000 and an anticipated useful life of more than one year. Furniture and equipment are examples of fixed assets.
Capital Improvement Program
The County’s five-year plan for completing capital projects on an annual basis, with tentative beginning and ending dates for each, and anticipated costs and options for financing them.
GLOSSARY OF TERMS : 71
GLOSSARY OF TERMS
Capital Projects
Large one-time construction projects or purchases that are expected to provide services to citizens over a period of time. Examples of capital projects are the construction of new schools, fire stations, etc.
Contingencies
Special monies set aside for unforeseen costs or emergencies, or for special purposes that may require further analysis.
Debt Service
The repayment of County debt, including principal and interest.
Expenditures
The cost of or payment for goods and services used in County operations.
FTE
Full Time Employee or Full Time Equivalent.
Fiscal Year
The County’s financial reporting year, which begins on July 1 and ends on June 30 of the next calendar year.
Function
An overall activity performed by a division or organization. The County’s budgets are divided into personal services, operations and maintenance, and capital outlay.
General Fund
The part of the budget that accounts for day-to-day operating expenses for the County, including dollars transferred from the General Fund for support of the School System.
General Obligation Bonds
A promise from County government to pay for bonded debt (essentially a loan) based on its full faith and credit or basic power to pay debts with tax revenue. These bonds are used to finance long-term projects through payments of principal and interest over a period of years.
Grant
A gift of assets, usually cash, by one source to another organization. The County receives most of its grants for specific projects or programs from the federal or state government. However, private foundations sometimes contribute funds to the County.
Proposed Budget
The initial budget prepared for and proposed to the Board of Supervisors by the County Administrator.
Revenue
Income or increased assets for a specific fund.
Tax Exempt Revenue Bonds
Under the lease revenue method, the County transfers a “lease hold interest” (the legal right to use the property) to the Economic Development Authority (EDA). The EDA then “leases back” these facilities and projects to the County for a term equal to the debt service term. The lease payments cover the debt service term. These issuances
GLOSSARY OF TERMS : 72
GLOSSARY OF TERMS
are also structured with a Trustee, who must enforce all obligations. Consequently, the Trustee collects rental payments, pays bondholders, and monitors requisitions on the use of funds and issues checks to vendors from the proceeds.
Tax Levy
The total dollar amount of tax that should be collected based on existing tax rates and assessed values of personal and real properties.
Tax Rate
The level at which taxes are imposed or charged for certain property owned by citizens and businesses.
Unemployment Rate
The Virginia Employment Commission’s (VEC’s) report of persons who are actively filed as not holding, but are seeking, a job for which they would receive compensation. This does not include persons who have no job, but do not consult the VEC for job placement services.
GLOSSARY OF TERMS : 73
Approved Budget for Fiscal Year 2024
REVENUE SUMMARY
Revenue Forecasting
Montgomery County’s general revenue forecast is developed based on past revenue trends, current revenue collections, and current and future local growth patterns. The County’s local economy, along with state and federal influences, contribute to the revenue picture. Budget staff, with data from the Commissioner of the Revenue and Treasurer offices, work throughout the year evaluating revenue trends, collection rates, and growth patterns to determine the revenue projection for the next fiscal year.
Local, state, and national economic conditions all influence the local fiscal environment. The County’s revenue structure, job base, and major economic contributors provide a strong foundation for sustained growth. Montgomery County is home to Virginia Tech, which is the second largest public university in Virginia. Virginia Tech is also the largest employer in the County, providing jobs for approximately 12,000 employees. Montgomery County is fairly unique in that Virginia Tech’s presence in the community provides a stable foundation for economic growth. However, even with the presence of a stable and large employer, the local economy remains heavily dependent on the broader state and national economies. These broader economies are some of the most important factors in predicting increased revenue growth, even at the local level.
The sudden onset of the pandemic in March of 2020 created a host of challenges for the economy and revenue forecasting. In March of 2020, the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, provided direct cash stimulus payments to individuals, as well as economic assistance to workers, businesses and state and local governments. In December of 2020, a second pandemic relief package provided direct cash stimulus payments to individuals, as well as economic assistance to workers and businesses. In March of 2021, the Federal Government passed the American Rescue Plan Act, a third round of legislation totaling $1.9 trillion, that provided additional direct aid, added unemployment benefits and $350 billion of aid to state and local governments.
As the government responded to the pandemic, the Federal Reserve (America’s Central Bank) decreased interest rates sharply to near zero and increased its balance sheet through Quantitative Easing (QE) to increase the money supply. Easy money, coupled with supply chain issues and increased demand for goods and services, have created inflationary pressure. Inflation started to rise in November of 2021 and has hit 40-year highs over the past year. To address this surge in inflation, the Federal Reserve began increasing interest rates in March of 2022. Since March, the Federal Reserve increased the Feds Fund Rate from near zero to a target rate of 4.5% to 4.75% (as of February 2023). This is the sharpest increase in recent history. Experts forecast that the Federal Reserve will increase interest rates to around 5% and then pause to see how inflation and the economy respond.
Economists are still struggling to predict the economic impact over the next year. Opinions vary on the economic outlook for 2023 and 2024. Most forecasts suggest the U.S. economy will enter a recession sometime in 2023. While some forecasts suggest a mild recession, others see a larger economic downturn. Monetary policy will have a large impact on how the U.S. economy will fare over the next two years. Higher interest rates will slow the economy and slower growth is expected. Higher interest rates will have a negative effect on Gross Domestic Product (GDP). Consumer spending and retail sales are slowing, as November and December sales fell for two straight months. On the positive side, the labor market is strong. If the economy avoids a recession, or only faces a mild recession, by 2024, the U.S. economy may be back on track to returning to steady growth and a lower inflation environment.
National Economic Outlook
The condition of the County economy is greatly affected by national and state economic conditions.
National Economic Outlook
Economists do expect a recession sometime in CY 2023. The Federal Reserve has stated that it will aggressively
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adjust interest rates to tame inflation. The Federal Reserve’s response with its monetary policy will impact the broader economy – this could be positive or negative. If the Federal Reserve is able to achieve a “soft landing” with their monetary policy, continued economic growth is possible at a slower rate with lower inflation. This growth will depend on how the government, businesses, and consumers respond to fiscal policy changes.
Gross Domestic Product (GDP)
GDP is one of the broadest measures of the economy. This measure affects interest rates, fiscal budgeting, and U.S. monetary policy. According to the Bureau of Economic Analysis, the real GDP of the U.S. increased at a rate of 2.9% in the fourth quarter of 2022. In the third quarter, real GDP increased 3.2%. Analysts expect the economy to grow by -0.5% to 1.3% for 2023 and 0.3% to 2.2% for 2024. The ideal range for manageable GDP growth is in the 2% to 3% range.
Unemployment
The unemployment rate is a second measure of the broader economy and it is one that personally affects most Americans. According to the Bureau of Labor Statistics, the national unemployment rate for 2022 was 3.6%, down from 5.3% for 2021. Comparing the latest information, the unemployment rate for December 2022 was 3.3%, down from 3.7% in December 2021. Some economists estimate that the unemployment rate will be between 3.5% and 4.2% in 2023 and between 4.3% and 4.7% in 2024.
Inflation – Consumer Price Index (CPI)
The Consumer Price Index (CPI) is a measure of inflation. The CPI is also a measure that personally impacts most Americans. Unlike recent years, where the U.S. experienced low inflation, the annual rate of inflation accelerated in 2021 and 2022 to a near 40-year high. In 2022, the percentage change (inflation rate) for the CPI was 8%, up from 4.7% in 2021. Comparing the latest information, the inflation rate for December 2022 was 6.5%, down from 7% in December 2021. High inflation rates mean that purchasing power is being degraded and the cost for goods and services are rising. It is the hope that the Federal Reserve’s policy changes will help curb inflationary pressures going forward. The inflation rate is estimated to remain high for the first part of 2023 and then taper by the end of the year. A strong labor market will likely take the Federal Reserve longer to bring down inflation. Economists are estimating that inflation could be around 2.8% to 4.5% by the end of 2023 and 1.9% to 2.5% by 2024. The Federal Reserve’s target range for inflation is 2%.
Housing and Auto Sales
The housing market weakened during 2022 and sales declined due to interest rate increases. Real estate prices are often linked to local economies; and housing prices and sales reflect that link. Most economists do not see major price declines in housing as were seen during the 2008 housing crisis, as fewer families will likely face the impact of interest rate increases. Housing shortages are still an issue, which will likely keep prices from falling dramatically. In markets where the link between income and housing prices become disconnected, analysts believe housing prices may fall more than in areas that are more stable. Analysts expect to see a slowdown in housing starts and a slowdown in new and existing home sales in 2023.
For the auto industry, an estimated 13.7 million new vehicles were sold in 2022 compared to approximately 15 million units in 2021; the lowest number reported since 2011. Limited new car supply resulted in less sales. Inventories are improving, and for 2023, forecasters estimate that U.S. auto sales could be between 14.6 and 14.8 million units. The biggest issue for the auto industry in 2021 and 2022 was low inventory. This low inventory boosted used car values nationwide. During 2022, however, used car prices started to fall as new car inventory began to stabilize and demand dropped. Late model used vehicle prices dropped 5% from their peaks and older used vehicle prices dropped 15%. Further declines in used car values are expected as new vehicle inventory reaches showroom floors.
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State Economic Outlook
According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing signs of slowing growth for 2023.
Virginia Unemployment
According to the Virginia Employment Commission (VEC), the unemployment rate for the Commonwealth of Virginia for 2021 was 3.9%, down from 6.2% in 2020. Comparing the latest information, the unemployment rate for December 2022 was 2.6%, down from 2.7% in December 2021. Like the U.S., unemployment rates at the state dropped as businesses reopened and citizens went back to work. State economists expect the unemployment rate to reach 4.6% in 2024, which is consistent with the national outlook.
State General Fund Revenues
State General Fund revenues for FY 22 rose by 16.3%. State General Fund revenue projections for FY 23 and FY 24 are expected to decrease by 9% and then increase by 2.3%. Sales tax collections are estimated to grow at 10% for FY 23 and 1.3% in FY 24.
Other State Funds
More than half of the State’s revenues are non-general fund revenues, which are designated funds earmarked for specific purposes. These funds include federal grants, institutional revenue, transportation funds, and Master Tobacco Settlement Agreement funds. Non-general fund revenues are expected to increase by 15.1% in FY 23 and increase by 1.2% in FY 24.
Local Economic Outlook
Like the U.S. and State economic outlooks, Montgomery County’s economic outlook is viewed with cautious optimism. The County’s unique qualities and job base provide a strong foundation for sustained growth. Local employment rates are consistent with state and federal trends.
According to the Virginia Employment Commission (VEC), the unemployment rate for Montgomery County for 2021 was 3%, down from 4.7% in 2020. Comparing the latest information, the unemployment rate for December 2022 was 2.3%, up from 2% in December 2021. Like the national and state trends, unemployment rates in Montgomery County dropped as businesses reopened and citizens returned to work. While the latest numbers show a slight increase, the local unemployment rate is still extremely low. The ideal unemployment rate is around 3% to 5%.
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County Resources
Resources within the County budget are classified as either designated or undesignated.
• Designated Resources represent revenue accounts that are mandated for specific uses including:
• Support from the State Compensation Board for constitutional officers, court fees, fees for services and programs;
• Direct state aid for public assistance payments;
• State and federal funds for schools; and
• Support for human services programs.
• Undesignated Resources fall into two categories: undesignated revenue and fund balance. Undesignated revenue represents dollars which may be used in the budget at the Board’s discretion. These include property taxes, sales taxes, and similar local sources of revenue. Total budgeted revenue for FY 24 is $236.4 million with $102.1 million considered designated. Of this designated amount, $81.3 million or 79.7% is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s discretion total $134.3 million. Of this amount, $58.4 million goes to the public schools for operations, and $22.7 million of the undesignated dollars support debt service costs for county and public school facilities.
Local Revenue Patterns and Growth for FY 24
Local revenue growth is heavily dependent on property taxes, especially the real estate tax, which is the County’s single largest local revenue source. Real estate revenues represent 60% of the County’s total undesignated revenue. Personal Property tax revenue (motor vehicles) is the County’s second largest local revenue source; it represents 15% of the County’s undesignated revenue. Sales and Use Tax is the third largest local revenue source; it represents 10% of the County’s undesignated revenue. Taken together, these three revenue sources account for 84% of the County’s undesignated revenue and represent the bulk of revenue growth the County experiences on a yearly basis.
REVENUE SUMMARY : 80 REVENUE SUMMARY Mobile Homes 0.1% Merch Capital 0.0% Delinquent 3.0% Business F&F 3.0% Mach &Tools 2.4% Other 5.5% Sales Tax 9.6% Personal Prop 15.2% Real Estate 61.2% Und es i gnat ed R ev enue F Y 2 0 2 4 A ppro v ed Budget $ 1 3 4 .3 M i l l i o n
FY 21 and FY 22 were dynamic years for County revenue. While it was expected that local government revenues would suffer significantly due to the ongoing effects of the pandemic, County revenue collections in total exceeded estimates in both years. Pent up demand, stimulus monies, and low interest rates fueled revenue growth. In FY 22, total undesignated revenue collections exceeded estimates by $6.5 million. Areas of strong growth were found in delinquent tax collections $2.1 million, sales tax collections $2.2 million, and $1 million in recordation taxes. All other categories of revenue exceeded estimates by $1.2 million.
In FY 23, the County is still experiencing growth in current revenues that are significantly above historical trends. This growth is due to inflation and changing economic conditions. While initially thought to be one-time in nature, sales tax collections are still strong. In addition, the County’s interest rate on investments increased from 0.36% to 4.15% in nine months; and delinquent taxes and recordation taxes are still strong, but trending downward from FY 22 highs. For FY 23, the County expects to exceed total undesignated revenue collections by $6.4 million. While the County expects to retain some of this growth going into FY 24, some of this additional revenue is likely to be one-time in nature.
The County is experiencing changing economic conditions as a result of not only the Federal Government’s response to the pandemic, but also the Federal Reserve’s response to rapid inflation. In the current year, rising interest rates, inflation, supply chain shortages, vehicle valuation changes, stock market overvaluation, and real estate at peak levels are all still issues that have yet to be completely resolved. While it is likely the U.S will enter into a recession at some point in 2023, it is the hope that the recession is mild and the Federal Reserve is able to create a soft landing. This budget and revenue projection only consider a mild recession and do not consider the impact of a major economic downturn. The County estimates that $4.1 million of the $6.4 million in additional FY 23 collections will be available for FY 24 expenditures. The Chart below shows a breakdown of the revenue by category:
Some of the FY 23 surplus is likely to be one-time in nature. Of the $6.4 million surplus in FY 23, $0.1 million is from additional real estate growth, $0.7 million is from additional motor vehicles sales and changes to public service corporation revenues, and $0.6 million is from delinquent property taxes. The County will retain both the additional real estate growth and motor vehicle growth going into FY 24. The County has a finite amount of delinquent tax available for collection; as these funds are collected, less revenue will be available for future year collections. The County expects to maintain $0.4 million of the $0.6 million going into FY 24 from this category. Sales tax collections have been significantly above the County’s normal trend for the past two years. It was thought
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Category FY 23* Excess Revenue Over Estimate FY 24* Additional Base Revenue Available Real Estate 0.1 0.1 All PP Categories Plus Public Service 0.7 0.7 Delinquent Tax Collections 0.6 0.4 Sales Tax Collections 1.7 1.6 Interest 2.6 2.6 Recordation & Additional Taxes on Deeds 0.7 0 Merchants Capital 0 -1.5 Total All Other Revenue Categories 0 0.2 Total 6.4 4.1
*Calculated in Millions
that these additional funds were one-time in nature; however, it appears that these funds can now be added to the base for FY 24. The County expects to collect an additional $1.7 million for FY 23 and retain $1.6 million for FY 24. The $0.1 million decrease in sales tax from the FY 23 estimated actual is due to a change in school age population estimates in the towns for FY 24. Interest earnings are up in FY 23 due to increased interest rates and provide $2.6 million in additional revenue over FY 23 estimates. The County expects to retain the $2.6 million in interest earnings for FY 24. Recordation taxes, which are tied to real estate transactions, while providing a $0.7 million surplus in FY 23, are expected to return to pre-2020 levels in FY 24. The rise in interest rates and a projected softening of the real estate market will likely cool the housing market going into FY 24. The County abolished the Merchants’ Capital Tax in FY 23 to take effect in FY 24. This reduces base revenue $1.5 million. All other categories of base revenue are expected to increase $0.2 million for FY 24. Overall, the County is estimating a FY 24 base revenue increase of approximately $4.1 million.
For FY 24, the County projects an increase of approximately $3 million in new undesignated revenue growth. This increase is made up of $2.2 million in new real estate construction, $0.5 million in personal property motor vehicles and all other personal property categories including public service corporation taxes, $0.2 million in sales tax, and $0.1 million in new cigarette tax revenues.
Total undesignated revenues are estimated to provide $7.1 million in new money for FY 24. General Fund designated revenues are estimated to increase by $1.1 million. Most of the designated increase is due to state/ federal designated funding for public assistance programs in Social Services ($0.3) million, fire and rescue soft insurance recovery revenue ($0.1 million), and for permanently adding the Victim Witness Grant to the County budget ($0.2 million). An additional $0.4 million is added for increased revenues from the state that supports a 7% across the board compensation increase for constitutional officers and their staff for FY 24, and $0.1 million added for all other designated revenue. Total County General Fund revenue growth for FY 24 is expected to be $8.2 million.
Real Estate Revenue (2023 General Reassessment)
Montgomery County is required by state code to reassess real estate at least once every four years. Real estate values totaling $9.1 billion on the 2022 land book (including land use) increased 32% and are now valued at $12.1 billion, due to the reassessment and 2023 new construction growth. New construction for the 2024 land book, based on building permit data, is estimated at $160 million bringing the 2024 land book value to $12.2 billion. State laws requires that, should the increase in values be above 1%, the locality must lower the tax rate to a revenue neutral rate. If the rate is not lowered to a rate less than or equal to a revenue neutral rate, the tax rate must be treated as a tax rate increase. The revenue neutral tax rate based on the 2023 General Real Estate Reassessment is 70 cents. The FY 24 approved budget includes a revenue neutral real estate rate of 70 cents.
Increased Real Estate tax dollars are comprised of:
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$0.1
increase in Real Estate $0.6
New construction growth $1.6
$2.3
Base Growth
million 1%
million
million Total New Real Estate Growth
million
Real Estate Values
Personal Property
Personal property tax collections are based on the 2022 tax book, which is the most recent documentation of assessment values. From this data, the 2023 values are estimated. In addition, prior year collection rates are used as predictors of future year collections. The rate of collection in FY 22 and FY 23 is used to estimate the rate of collection in FY 24. The tax rate for personal property categories is $2.55 per $100 of assessed value.
This category includes motor vehicles (the County’s second largest source of revenue), business furniture and fixtures, and computer equipment. FY 24 estimated taxes on motor vehicles total $19.7 million; business furniture and fixtures total $4 million, and computer equipment total $0.5 million.
Taxes on motor vehicles are estimated to grow by $1.6 million over the FY 23 estimate. Most of this growth is tied to the new vehicle sales ($1 million) and normal trend growth ($0.6 million). Business furniture and fixtures personal property revenue is expected to grow by $0.2 million, while personal computer equipment revenue is expected to stay flat. In total, personal property revenue categories are expected to provide $1.8 million in growth.
Personal Property (Motor Vehicles)
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5 6.49 6.67 6.83 6.9 7.16 7.19 7.24 7.3 7.5 7.7 7.8 7.9 8.7 8.8 8.9 9.1 12.1 12.2 0 2 4 6 8 10 12 14 2006 200720082009 201020112012201320142015201620172018201920202021202220232024 B i l l i o n s C al endar Ye ar R e al E s t at e V al ues $0 $5 $10 $15 $20 $25 FY 06FY 07FY 08FY 09FY 10FY 11FY 12FY 13FY 14FY 15FY 16FY 17FY 18FY 19FY 20FY 21 FY 22 FY 23FY 24 M i l l i o n s FiscalYear
Auto Sales
New car registrations for CY 2022 were down 5% compared to CY 2021, while new truck registrations were down 12%. This resulted in a net decrease in new vehicle registrations of 10%, as 219 less vehicles were purchased in 2022 as compared to 2021.
Sales and Use Taxes
Montgomery County’s third largest category of undesignated revenues is sales and use tax. Sales and use tax is a consumption tax paid for sales of certain goods and services. For FY 22, the County collected $12.4 million. Collections were significantly above the County’s normal trend. Due to the uncertainty of this increase being a permanent increase, the County estimated $11.1 million for FY 23; however, as the year has progressed, sales tax collections are exceeding initial revenue projections. Collections to date for FY 23 project a revenue surplus in this category of $1.7 million. Based on trend analysis, the County is estimating $12.9 million for FY 24, which is $1.8 million more than the FY 23 estimate. This estimate includes base growth of $1.6 million and new growth of $0.2 million.
Other Categories of Undesignated Revenue
Historically, the County’s other undesignated revenues grow at a modest level annually. For FY 24, all other categories of undesignated revenue are expected to increase by $1.2 million. The County abolished the
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FY 05
FY 06
FY 07
FY 08 $7,333,314 FY 09 $7,205,999 FY 10 $6,885,153 FY 11 $7,184,055 FY 12 $7,639,848 FY 13 $7,986,545 FY 14 $7,939,087 FY 15 $8,467,926 FY 16 $8,857,514 FY 17 $9,048,892 FY 18 $9,423,190 FY 19 $9,489,392 FY 20 $10,013,089 FY 21 $10,701,631 FY 22 $12,443,543 FY 23 $11,153,109 FY 24 $12,947,491 Montgomery County First Quarter 2021 Second Quarter 2021 Third Quarter 2021 Fourth Quarter 2021 Total % Inc. Car Registrations 116 145 144 80 485 10% Truck Registrations 437 450 465 346 1,698 6% Total Registration 553 595 609 426 2,183 7% Montgomery County First Quarter 2022 Second Quarter 2022 Third Quarter 2022 Fourth Quarter 2022 Total % Inc. Car Registrations 114 108 141 99 462 -5% Truck Registrations 339 372 422 369 1,502 -12% Total Registration 453 480 563 468 1,964 -10%
$6,520,107
$6,739,095
$7,093,880
Source: Virginia Automotive Dealers Association (vada.com)
Merchants’ Capital Tax in FY 23 to take effect in FY 24. This reduces base revenue by $1.5 million. Based on new valuations provided by the State Corporation Commission, Public Service Corporation Taxes are decreasing $0.4 million. The County expects machinery and tools revenues and mobile home revenues to decrease $0.1 million. Delinquent taxes are estimated to increase by $0.4 million based on trend and aircraft taxes are expected to stay flat. Added as a new revenue source for FY 23 for half a year, the cigarette tax revenue adds an additional $0.1 million for a full-year in FY 24. Due to changes in interest rates, the County’s interest on savings is increasing $2.6 million. All other categories of undesignated revenue in total are estimated to increase by $0.1 million.
Machinery and tools is a tax on businesses at $1.82 per $100 in value, which is assessed at 60%/50%/40%, depending on the number of years the asset has been owned. Over the last 17 years, revenue collections were relatively flat with only slight growth over the past nine fiscal years. The County estimates $3.2 million in collections for FY 23. The FY 24 estimate has been set at $3.2 million.
Machinery and Tool Revenue
Merchants capital is a tax on the value of inventory at $3.05 per $100 and is assessed at 20% of the actual value. From FY 07 to FY 19, merchant capital tax has been relatively flat providing $1 to $1.4 million in revenue. Since FY 20, slight increases have occurred as businesses have expanded. The County abolished the Merchants’ Capital Tax in FY 23 to take effect in FY 24. This reduces base revenue by $1.5 million.
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2.2212.22121212.22.22.324 2.62.7 29 3.13.13.13232 0 05 1 1.5 2 2.5 3 35 FY07FY08FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24 M i l l i o n s
State Budget: Local Impact
Over the past several fiscal years, the state has reduced the amount of funding provided to local governments. Public education, public safety, Constitutional Officers, local libraries, and other local services have all been affected. In many areas, the state has shifted the burden of revenue generation to local governments. For the Montgomery County Public School System, the State’s budget includes an additional $3,388,432 in new funding for general school operational needs. Additional state funding of $425,652 is estimated to support a 7% compensation increase for Constitutional Officers and their staff for FY 24.
County Tax Rates
The FY 24 approved budget decreases the real estate tax rate from last year’s approved rate of 89 cents to the revenue neutral rate of 70 cents (based on the County’s 2023 General Real Estate Reassessment). This represents a 19-cent tax rate reduction. All tax rates are per $100 of assessed value.
Real Estate Tax Rates
As the graph denotes, the FY 24 budget decreases the real estate tax rate from 89 cents to 70 cents. This is a 19-
REVENUE SUMMARY : 86 REVENUE SUMMARY Merchants Capital 10101010 0.90.90.9 1.21.21.2 1.313 1.4 1.5 17 1.51.5 0.0 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 FY07FY08FY09FY10FY11FY12FY13FY14FY15FY16FY17FY18FY19FY20FY21FY22FY23FY24 C o l l e c t i o n s ( i n m i l l i o n s ) FiscalYear
County Tax Rates FY 23 FY 24 Real Estate Tax $0.89/100 $0.70/100 Personal Property $2.55/100 $2.55/100 Machinery & Tools $1.82/100 $1.82/100 Merchants Capital $3.05/100Mobile Homes $0.89/100 $0.70/100
cent tax rate reduction from the previous tax rate of 89 cents. The approved tax rate in FY 23 was 89 cents, which had been the rate for the past 10 years.
Real Estate Tax Rates
Fund Balance
No General Fund balance dollars have been used to balance the FY 24 budget.
Reserve Funds
Reserve funds are dollars set aside that are either not required for expenditure in the current year or are earmarked for a specific future purpose.
Why Do We Need Reserve Funds?
The financial health of a locality is determined based on its “operating position,” which refers to three factors:
• The County’s ability to balance the budget using current revenue (not using fund balance in the operating budget).
• The County’s ability to maintain reserves for emergencies (establishing reserve funds for specific purposes).
• The County’s ability to maintain sufficient cash to pay expenses on a timely basis (ensuring an adequate level of cash flow reserves).
Why Shouldn’t We Use Reserve Money to Balance the Budget?
These funds are “non-recurring.” The use of these funds can only be for items that do not require expenditures in future years (one-time-only expenses). These funds cannot be used for salary increases, additional personnel, or program expansion that recurs in future years. For example, if $1,000,000 of reserve monies were used in the budget to cover salaries, the next year there would be $1,000,000 worth of costs and $1,000,000 less money. The
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67 74 63 71 71 74 75 87 89 89 89 89 89 89 89 89 89 89 70 FY 06 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24
County’s independent financial advisors have recommended a policy of maintaining undesignated fund balance between 10% and 12% of operating revenue.
The County maintains a number of specific reserve funds to respond positively to unforeseen circumstances, should they arise in the current year or the next year’s budget. The County’s primary reserve is the Cash Flow Reserve, which sets aside approximately $26 million or 11% of the total FY 24 Budget to ensure sufficient cash to pay the bills. Other reserve funds that the County maintains include, but are not limited to:
• Capital Reserve to support unanticipated capital needs not funded in the Capital Projects Fund;
• Landfill Post Closure Reserve to support potential costs associated with monitoring and remediation of closed landfills;
• Facilities and Maintenance Reserve to support unanticipated facility and general maintenance items;
• Technology Reserve for technology projects and infrastructure requirements necessary for these projects;
• Rainy Day Reserve to address major unanticipated financial issues;
• Line of Duty Reserve to provide funds for family members of employees that are injured or killed in the line of duty;
• Parental Leave Reserve to provide funds to cover additional staffing costs, such as overtime, for departments whose employees are on extended leave;
• Road Maintenance Reserve to earmark the County share of the Revenue Sharing Program; and
• Conservation Easement Reserve to support conservation easements and the County’s land use program.
Financial Policies
The Board of Supervisors adopted financial policies and goals to influence and guide the financial management of the County. The policies were adopted in March of 2000 and updated in October of 2015. The importance of adopting and following these policies include:
• Insulating the County from fiscal crisis,
• Enhancing the ability to maintain financial credit by achieving and maintaining the highest bond ratings possible,
• Promoting long-term financial stability by adhering to clear and consistent guidelines,
• Directing attention to the financial condition of the entire County rather than a single issue or area,
• Promoting coordination of long-term financial planning with daily operations, and
• Providing the Board of Supervisors and citizens a framework for measuring the fiscal impact of services provided against established guidelines.
See Revenue Summary, Appendix B for the specific policies.
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Approved Budget for Fiscal Year 2024
REVENUE SUMMARY, APPENDIX A
Revenue Estimates
91 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % GE N E R A L F UN D GENERAL PROPERTY TAXES REAL ESTATE PROPERTY TAX (DEC) 37,605,281 37,615,001 38,694,875 39,950,497 1,255,622 3% REAL ESTATE PROPERTY TAX (JUNE) 37,855,638 38,119,335 39,143,791 40,168,000 1,024,209 3% PERSONAL PROPERTY TAX MOTOR VEHICLES 11,767,480 12,817,767 13,400,668 14,969,443 1,568,775 12% PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES 4,754,279 4,754,279 4,754,279 4,754,279 - 0% PERSONAL PROPERTY BUSINESS FURN & FIXTURES 3,719,500 3,654,851 3,818,922 4,030,402 211,480 6% PERSONAL PROPERTY COMPUTER EQUIPMENT 437,787 530,554 533,452 522,393 (11,059) -2% PERSONAL PROPERTY MOBILE HOMES TAX 178,720 180,679 186,827 145,467 (41,360) -22% AIRCRAFT TAX 29,530 85,534 86,302 122,121 35,819 42% MACHINERY & TOOLS TAX 3,191,966 3,149,156 3,230,777 3,176,668 (54,109) -2% MERCHANTS CAPITAL TAX 1,730,547 1,479,096 1,504,545 - (1,504,545) -100% PUBLIC SERVICE CORP TAXES RE & PP (DEC) 1,274,588 1,182,630 1,224,260 1,019,120 (205,140) -17% PUBLIC SERVICE CORP TAXES RE (JUNE) 1,262,655 1,223,293 1,214,753 1,008,173 (206,580) -17% DELINQUENT PROP TAX 2,200,000 3,584,509 2,760,502 3,000,000 239,498 9% ROLLBACK TAXES 15,000 47,349 15,000 15,000 - 0% PRE-PAID & OTHER PROPERTY TAXES - 661,620 - - -PENALTY ALL PROP TAX 450,000 781,866 500,000 600,000 100,000 20% INTEREST ALL PROP TX 250,000 612,097 300,000 400,000 100,000 33% ADMIN FEE-DELINQ TP 81,000 2,643 81,000 81,000 - 0% SUBTOTAL GENERAL PROPERTY TAXES 106,803,971 110,482,260 111,449,953 113,962,563 2,512,610 2% OTHER LOCAL TAXES 02 412101 LOCAL SALES AND USE TAX 10,202,157 12,443,543 11,153,109 12,947,491 1,794,382 16% 02 412201 CONSUMER UTILITY TAX 690,000 695,146 699,000 688,000 (11,000) -2% 02 412202 CONSUMER UTILITY TAX - 177 18,000 18,387 18,000 18,000 - 0% 02 412401 TELECOMMUNICATIONS TAX 795,000 728,238 716,000 708,000 (8,000) -1% 02 412501 UTILITY LICENSE TAX 18,000 18,066 18,000 18,000 - 0% 02 412503 CONSUMPTION TAX 101,000 104,192 106,000 102,000 (4,000) -4% 02 412504 CONSUMPTION TAX - 177 6,000 6,071 6,000 6,000 - 0% 02 412601 MOTOR VEHICLE LICENSE 800,000 828,458 800,000 855,000 55,000 7% 02 412701 BANK STOCK TAX 40,000 47,520 40,000 40,000 - 0% 02 412801 RECORDATION TAX 790,000 1,607,525 876,000 876,000 - 0% 02 412802 ADDITIONAL TAX ON DEEDS 210,000 427,335 224,000 224,000 - 0% 02 412901 TRANSIENT OCCUPANCY TAX 5,000 26,145 20,000 41,000 21,000 105% 02 412902 TRANSIENT OCCUPANCY TAX - 177 30,000 86,541 80,000 93,000 13,000 16% 02 412905 MEALS TAX 250,000 228,055 230,000 251,000 21,000 9% SUBTOTAL OTHER LOCAL TAXES 13,955,157 17,265,221 14,986,109 16,867,491 1,881,382 13% C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET Page 1
92 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET OTHER UNDESIGNATED REVENUE 02 413305 LAND TRANSFER FEE 2,400 3,041 2,400 2,400 - 0% 02 414101 COURT FINES & FORFEITURES 50,000 45,264 50,000 29,000 (21,000) -42% 02 415102 INTEREST ON CHECKING 113,268 191,624 142,553 2,778,499 2,635,946 1849% 02 415201 RENTAL OF PROPERTY 171,984 171,984 171,984 171,984 - 0% 02 415207 SALE OF SURPLUS/SALVAGE - 23,615 - - -02 416608 RETURNED CHECK - 1,464 - - -02 419108 RECOVERED COSTS - 39,862 - - -02 422103 MOTOR VEHICLE CARRIER TAX 133,000 129,341 129,000 129,740 740 1% 02 422105 MOBILE HOME TITLING TAX 65,000 81,348 65,000 82,000 17,000 26% 02 422109 4% CAR RENTAL TAX 45,000 60,174 45,000 45,000 - 0% 02 422112 PYMNT IN LIEU OF TX-PARKS 53,000 57,218 53,000 57,000 4,000 8% 02 412910 CIGARETTE TAX - - 100,000 200,000 100,000 100% 02 422120 GAMES OF SKILL - 11,808 - - -02 433295 MINERAL ROYALTIES - 188 - - -SUBTOTAL OTHER UNDESIGNATED REVENUE 633,652 816,932 758,937 3,495,623 2,736,686 361% GENERAL FUND BALANCE 02 451203 (TO)FROM UNDESIGNATED FUND BAL 14,307,587 - - - -02 451205 (TO)FROM DESIG FUND BALANCE 2,337,790 - - - -SUBTOTAL GENERAL FUND BALANCE 16,645,377 - - - -TOTAL UNDESIGNATED REVENUE 138,038,157 128,564,413 127,194,999 134,325,677 7,130,678 6% DESIGNATED RESOURCES BOARD OF SUPERVISORS 02100 419108 RECOVERED COSTS - - - - -COUNTY ADMINISTRATION 02110 419108 RECOVERED COSTS 25,000 30,046 38,000 31,000 (7,000) -18% 02115 424401 STATE EMS GRANTS - - - 15,000 15,00002115 419108 RECOVERED COSTS 15,000 - 15,000 100,000 85,000 567% COUNTY ATTORNEY 02120 419108 RECOVERED COSTS - - - - -Page 2
93 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET FINANCIAL SERVICES 02130 419108 RECOVERED COSTS 70,000 76,019 70,000 75,000 5,000 7% INSURANCE 02132 419108 RECOVERED COSTS 5,198 6,157 - - -INFORMATION TECHNOLOGY 02140 419108 RECOVERED COSTS - 60 - - -02140 413316 TECHNOLOGY FEES - - - 22,000 22,000COMMISSIONER OF REVENUE-COMP 02150 423100 SHARED EXPENSES 248,817 205,135 261,319 270,064 8,745 3% ASSESSMENT - COUNTY 02152 413304 LAND USE APPLICATION FEE 1,800 1,542 1,800 1,800 - 0% 02152 419108 RECOVERED COSTS - 200 - - -TREASURER - COMP BD 02160 423100 SHARED EXPENSES 212,385 210,991 223,140 247,718 24,578 11% TREASURER - COLLECTIONS 02162 416010 FEES 24,000 22,015 24,000 24,000 - 0% ELECTORAL BOARD 02170 419108 RECOVERED COSTS - 2,525 - - -02170 423100 SHARED EXPENSES 80,009 96,773 80,009 116,471 36,462 46% INTERNAL SERVICES 02180 415212 MILEAGE - - - - -02180 415209 PROCEEDS FROM RESALE - - - - -02180 415211 SALE OF PHOTOCOPIES - - - - -02180 419108 RECOVERED COSTS - - - - -Page 3
94 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET 02180 419107 GARAGE CHARGES INTERNAL - - - - -02180 419111 VEHICLE MAINTENANCE - - - - -02180 419112 CANTEEN FUND - - - - -COMMONWEALTH ATTORNEY 02200 416011 J&D DELINQUENT COLLECTIONS 1,417 (725) 1,417 1,417 - 0% 02200 416012 GENERAL DISTRICT BBURG DEL COLLECTIONS 1,371 11 1,371 1,371 - 0% 02200 416013 GENERAL DISTRICT CBURG DEL COLLECTIONS 36,022 6,911 36,022 6,022 (30,000) -83% 02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 48,916 18,363 48,916 23,916 (25,000) -51% 02200 424401 DOMESTIC VIOLENCE 45,000 31,980 - - -02200 419104 CONFISCATIONS 5,555 8,907 - - -02200 423100 SHARED EXPENSES 786,674 818,883 826,326 903,149 76,823 9% 02200 419108 RECOVERED COSTS - 6,794 - - -02200 423200 COMMONWEALTH ATT'Y FEES 8,428 6,845 8,428 8,428 - 0% 022005 424401 VICTIM WITNESS GRANT - - - 210,674 210,674CIRCUIT COURT 02210 416016 JUDGE'S SECRETARY SALARY 7,500 7,500 7,500 7,500 - 0% 02210 419108 RECOVERED COSTS 3,000 3,000 - - -02210 419122 JURYREIM - 15,930 - - -GENERAL DISTRICT COURT 02220 414204 COURTHOUSE MAINTENANCE FEES - - - - -02221 419108 RECOVERED COSTS - 798 - - -JUVENILE AND DOMESTIC RELATIONS COURT 02230 419108 RECOVERED COSTS - - - - -CIRCUIT COURT CLERK 02250 416010 FEES 47,600 80,513 47,600 47,600 - 0% 02250 410107 JURY FEES - - - - -02250 419108 RECOVERED COSTS 12,000 10,770 12,000 12,000 - 0% 02250 423100 SHARED EXPENSES 534,792 529,257 561,725 614,987 53,262 9% Page 4
95 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET SHERIFF - COMP BOARD 02310 419108 RECOVERED COSTS - 10,803 - - -02310 423100 SHARED EXPENSES 4,786,968 4,743,863 5,013,456 5,379,350 365,894 7% 02310 424415 LOCAL JAIL BLOCK GRANT 139,074 123,428 139,074 139,074 - 0% SHERIFF - COUNTY 02320 412301 E-911 TAX - - - - -02320 414200 COURTHOUSE SECURITY FEE 140,000 156,060 155,000 150,000 (5,000) -3% 02320 414206 JAIL FEES 8,000 4,614 8,000 5,015 (2,985) -37% 02320 414207 JAIL - NONCONSECUTIVE DAYS 50 - 50 - (50) -100% 02320 414208 DNA FEE 500 803 500 500 - 0% 02320 415103 INTEREST ON SAVINGS 140 4 140 25 (115) -82% 02320 416010 FEES 4,137 4,137 4,137 4,137 - 0% 02320 419104 CONFISCATIONS 7,206 17,840 - - -02320 419105 JAIL INMATE TELEPHONE 7,000 32,487 7,000 37,500 30,500 436% 02320 419106 INMATE MEDICAL REIMBURSEMENT 800 - 800 - (800) -100% 02320 419108 RECOVERED COSTS 176,262 193,375 103,000 103,000 - 0% 02320 419114 PRISONER/BOARDING 800 1,000 800 1,000 200 25% 02320 419115 FINGERPRINTING 800 1,503 800 800 - 0% 02320 419123 HEM DRUG TESTING 7,000 3,913 7,000 7,000 - 0% 02320 419124 HEM MONITORING 30,000 22,236 30,000 37,500 7,500 25% 02320 419125 HEM CONNECTION 2,500 730 2,500 500 (2,000) -80% 02320 414209 BACKGROUND 33,250 30,163 33,250 36,000 2,750 8% 02320 424404 FEDERAL CONFISCATIONS - 654 - - -02320 424460 WIRELESS 911 - - - - -02324 419108 RECOVERED COSTS 10,000 10,879 - - -02323 416158 DONATIONS - - - - -FIRE AND RESCUE 02330 419108 RECOVERED COSTS - 740 - - -02330 416158 DONATIONS - - - - -ANIMAL CARE AND ADOPTION 023401 416158 DONATIONS 174,109 147,958 174,109 130,582 (43,527) -25% 023401 413100 FEES 80,000 103,554 98,500 88,500 (10,000) -10% 023401 416165 PRIVATE GRANTS 3,000 3,000 - - -023401 419108 RECOVERED COSTS - - - - -Page 5
96 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET ANIMAL CONTROL 02340 413100 ANIMAL LICENSES - (50) - - -02340 413101 DOG & CAT STERILIZATION - 1,938 - - -GENERAL SERVICES 02400 414204 COURTHOUSE MAINTENANCE FEES 40,000 21,892 40,000 22,500 (17,500) -44% 02400 414205 HHS MAINTENANCE FEES 11,665 16,800 11,665 16,800 5,135 44% 02400 419108 RECOVERED COSTS 171,379 160,895 171,379 171,379 - 0% 02400 419110 HEALTH & HUMAN SVCS UTILITIES 81,330 68,873 81,330 81,330 - 0% MAINTENANCE B&G COURTHOUSE 024002 424415 LOCAL JAIL BLOCK 21,500 21,500 21,500 21,500 - 0% SOLID WASTE COLLECTION 02410 412201 CONSUMER UTILITY TAX - - - - -02410 416082 WASTE COLLECTION AND DISPOSAL 5,700 - 5,700 - (5,700) -100% 02410 424407 LITTER CONTROL GRANT 16,450 41,061 16,450 41,061 24,611 150% ENGINEERING/ENVIRONMENTAL SVC 02400 413308 BUILDING PERMITS 103,771 102,949 103,771 108,980 5,209 5% 02400 413309 OCCUPANCY PERMITS 950 975 950 950 - 0% 02400 413310 ELECTRICAL PERMITS 24,620 32,049 24,620 24,620 - 0% 02400 413311 MECHANICAL PERMITS 15,800 13,911 15,800 15,800 - 0% 02400 413312 PLUMBING PERMITS 15,340 11,493 15,340 15,340 - 0% 02400 413323 MANUFACTURED HOUSING PERMITS 6,000 9,244 6,000 7,500 1,500 25% 02400 413325 REINSPECTION PERMITS 1,320 2,256 1,320 3,000 1,680 127% 02420 413324 SOIL EROSION PERMITS 24,970 24,340 24,970 24,970 - 0% 02420 419108 RECOVERED COSTS - - - - -024290 413317 LAND DISTURBANCE FEE - - - - -024290 413327 STORMWATER FEES 21,385 6,450 21,385 6,450 (14,935) -70% CHILDREN'S SERVICES ACT 02510 419108 RECOVERED COSTS - 64,899 - - -02510 424445 CHILDREN'S SERVICES ACT 1,399,262 1,225,343 1,162,784 1,162,784 - 0% Page 6
97 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET HUMAN SERVICES 02520 419458 CSA ADMINISTRATION 12,000 - 12,000 12,000 - 0% 02520 416158 DONATIONS - 11,378 - - -25202 433107 R.S.V.P. GRANT 56,043 56,043 56,043 - (56,043) -100% 25205 413300 USER FEES - - - - -25205 419108 RECOVERED COSTS - 519 - - -25205 416156 FLOYD CONTRIBUTION - - - - -25205 424412 VJCCCA GRANT 49,392 49,393 49,392 49,392 - 0% SOCIAL SERVICES 02540 419108 RECOVERED COSTS 70,000 216,292 70,000 70,000 - 0% 02540 424102 PUBLIC ASSISTANCE PAYMENTS 5,563,392 5,521,473 5,562,137 6,110,984 548,847 10% 02540 434402 FEDERAL PASS THROUGH 370,417 227,394 370,417 93,444 (276,973) -75% PARKS AND RECREATION 27001 415201 PROPERTY RENTAL 3,830 5,340 3,830 5,000 1,170 31% 27001 419108 RECOVERED COSTS - 1,250 - - -27002 416010 ADULT EDUCATION FEES 1,000 - 1,000 1,000 - 0% 27004 416010 SWIMMING POOL FEES 72,000 76,694 72,000 75,000 3,000 4% 27005 416010 SENIOR EDUCATION FEES 500 2,984 500 3,000 2,500 500% 27006 416010 ATHLETIC FEES 34,600 32,143 34,600 34,600 - 0% 27007 416010 COMMUNITY RECREATION FEES - 3,016 - - -27008 416010 SENIOR TOUR FEES 16,500 11,568 16,500 16,500 - 0% 27009 416010 OUTDOOR RECREATION FEES 8,000 5,761 8,000 8,000 - 0% 27010 416010 SPECIAL PROGRAMS 500 - 500 500 - 0% 27011 416010 SUMMER FEES 28,700 56,595 28,700 28,700 - 0% 27012 416158 FUNDRAISING - - - - -27014 416168 SCHOLARSHIP 500 1,394 500 500 - 0% 27016 416010 MEADOWBROOK SENIOR PROGRAMS - - - - -REGIONAL LIBRARY 02710 415211 SALE OF PHOTOCOPIES 8,500 17,160 12,000 18,000 6,000 50% 02710 416010 SALE OF PASSPORTS 4,000 24,220 12,000 26,000 14,000 117% 02710 416151 LIBRARY FINES 3,000 16,646 - - -02710 416152 LIBRARY FEES 1,700 7,280 3,750 3,750 - 0% 02710 416156 FLOYD CONTRIBUTION 81,099 83,750 83,888 83,888 - 0% 02710 416159 BLACKSBURG CONTRIBUTION 15,000 15,010 15,000 15,000 - 0% 02710 416160 CHRISTIANSBURG CONTRIBUTION 15,000 15,000 15,000 15,000 - 0% Page 7
98 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET 02710 419108 RECOVERED COSTS - 3,987 - - -02710 424409 STATE LIBRARY GRANT 247,298 247,120 245,376 281,314 35,938 15% 02710 416158 DONATIONS 27,961 43,055 - - -PLANNING & GIS 02800 413307 REZONING AND SUBDIVISION PERMT 5,447 5,783 5,447 5,447 - 0% 02800 413314 SITE PLAN REVIEW 7,500 2,713 7,500 7,500 - 0% 02801 413315 ZONING PERMIT 11,980 7,770 11,980 11,980 - 0% 02800 413316 TECHNOLOGY FEE 22,000 17,433 22,000 - (22,000) -100% 02800 413340 SUBDIVISION REVIEW MAJOR PRE 1,050 - 1,050 1,050 - 0% 02800 413333 SUBDIVISON REVIEW MAJOR 1,625 6,410 1,625 1,625 - 0% 02800 413334 SUBDIVISION REVIEW MINOR 1,825 3,270 1,825 1,825 - 0% 02800 413335 SUBDIVISION REVIEW BL 1,500 100 1,500 1,500 - 0% 02800 416161 SALE OF MAPS, ORDINANCES 500 247 500 500 - 0% 02800 413301 AUTOMOBILE GRAVEYARD LICENSE - 3,300 - - -02800 419108 RECOVERED COSTS 2,464 5,316 - - -ECONOMIC DEVELOPMENT 02810 419108 RECOVERED COSTS - 7,000 - - -02810 424500 GOVERNOR'S OPPORTUNITY - - - - -OTHER AGENCIES 02910 422113 EXTENSION OFFICE REIMBURSEMENT - - - - -02910 WIRELESS 911 REVENUE - - - - -02910 419108 RECOVERED COSTS - - - - -SPECIAL CONTINGENCIES 029601 419108 STATE SCHOOL REVENUE(DEFERRED $) - - - - -TOTAL DESIGNATED 16,540,345 16,449,564 16,494,213 17,568,563 1,074,350 7% T O T A L GE N E R A L F UN D R E S O UR C E S 1 5 4 ,5 7 8 ,5 0 2 1 4 5 ,0 1 3 ,9 7 7 1 4 3 ,6 8 9 ,2 1 2 1 5 1 ,8 9 4 ,2 4 0 8 ,2 0 5 ,0 2 8 6 % L A W L I BR A R Y 03 415102 INTEREST ON INVESTMENTS 1,000 9 1,000 1,000 - 0% 03 416010 FEES 14,000 6,466 14,000 14,000 - 0% 03 451204 FUND BALANCE 2,600 - 2,600 2,600 - 0% Page 8
99 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET T O T A L L A W L I BR A R Y 1 7 ,6 0 0 6 ,4 7 5 1 7 ,6 0 0 1 7 ,6 0 0 - 0 % S C HO O L O P E R A T I N G F UN D LOCAL DESIGNATED RESOURCES 09 415201 RENTS 50,000 17,435 50,000 50,000 - 0% 09 416121 TUITION - PRIVATE SOURCES - - - - -09 416202 SPECIAL FEES - 1,067 - - -09 416125 TRANSPORTATION OF PUPILS 25,000 46,345 25,000 25,000 - 0% 09 418128 REIMBURSEMENTS - AFTER SCHOOL PROGRAM 300,000 276,125 300,000 300,000 - 0% 09 418129 REIMBURSEMENTS - PAYROLL 75,000 142,323 75,000 75,000 - 0% 09 418301 OTHER REBATES AND REFUNDS 50,000 75,882 50,000 50,000 - 0% 09 418302 E-RATE UNIVERSAL SERVICE DISCOUNTS 158,938 217,566 158,938 158,938 - 0% 09 418910 INSURANCE ADJUSTMENTS - 22,468 - - -09 418992 RECOVERED COSTS 55,000 11,448 60,000 60,000 - 0% 09 418993 DONATIONS 141,238 153,852 - - -09 440405 OTHER STATE AID - - - - -09 418994 BENEFITS OTHER STATE AGENCIES - - - - -09 418905 SALE OF SUPPLIES 5,000 73,430 5,000 5,000 - 0% 09 418908 SALE OF SCHOOL BUSES 5,000 - 5,000 5,000 - 0% 09 418909 SALE OF EQUIPMENT 3,500 26,908 3,500 3,500 - 0% 09 418992 OTHER FUNDS - - - - -09 419126 RESTITUTION - 539 - - -09 419127 REIMBURSEMENTS HR 5,000 15,486 - - -09 419129 REIMBURSEMENTS OTHER - 370 - - -09 419101 TUITION-OTHER LOCALITY - - - - -SUBTOTAL LOCAL DESIGNATED RESOURCES 873,676 1,081,245 732,438 732,438 - 0% DESIGNATED STATE REVENUE 09 422111 STATE RECORDATION TAX - - - - -STATE SOQ 09 424201 STATE SALES TAX 12,928,949 15,316,474 14,759,385 15,868,933 1,109,548 8% 09 424202 BASIC STATE AID - SOQ 28,975,915 27,172,480 28,954,457 27,804,976 (1,149,481) -4% 09 424204 REMEDIAL SUMMER 21,986 - - - -09 424205 FOSTER CARE - - - - -09 424207 GIFTED EDUCATION SOQ 299,427 296,394 303,957 303,089 (868) 0% 09 424208 REMEDIAL EDUCATION SOQ 742,810 735,286 768,183 765,988 (2,195) 0% 09 424210 TEXTBOOKS 618,835 484,986 731,598 729,507 (2,091) 0% 09 424212 SPECIAL EDUCATION SOQ 3,397,346 3,362,934 3,277,213 3,267,846 (9,367) 0% Page 9
100 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET 09 424217 VOCATIONAL EDUCATION SOQ 760,084 752,385 442,120 440,856 (1,264) 0% 09 424221 FICA INSTRUCTIONAL SOQ 1,744,739 1,727,066 1,751,900 1,752,403 503 0% 09 424267 ENGLISH-2ND LANGUAGE 292,069 298,118 313,483 374,243 60,760 19% 09 424222 GROUP LIFE 120,922 119,698 121,583 121,235 (348) 0% 09 424225 RETIREMENT 4,065,299 4,024,121 4,089,608 4,088,941 (667) 0% SUBTOTAL STATE SOQ 53,968,381 54,289,942 55,513,487 55,518,017 4,530 0% INCENTIVE PROGRAMS 09 424276 EDUCATIONAL TECHNOLOGY 570,000 570,000 570,000 570,000 - 0% 09 AT RISK MONIES 1,119,593 652,095 852,157 951,534 99,377 12% 09 COMPENSATION SUPPLEMENT 1,906,079 1,887,189 1,797,651 4,060,886 2,263,235 126% 09 VA PRESCHOOL INITIATIVE 792,761 1,253,483 846,391 851,227 4,836 1% 09 NO LOSS FUNDING 1,629,751 836,072 - 985,512 985,51209 COMMUNITY ADD ON FUNDING 112,500 128,071 - - -09 SUPPLEMENTAL FUNDING - - - 2,522,824 2,522,82409 EARLY READING SPECIALISTS - - 44,745 46,977 2,232 5% 09 440874 LEARNING FUNDING - - - - -SUBTOTAL INCENTIVE PROGRAMS 6,130,684 5,326,910 4,110,944 9,988,960 5,878,016 143% STATE CATEGORICAL 09 440220 OTHER CATEGORICAL - - - - -09 440261 VIRTUAL ADVANCE PLACEMENT - - - - -09 424246 SPECIAL EDUCATION HOMEBOUND 21,228 9,277 20,399 32,124 11,725 57% 09 424247 SPECIAL EDUCATION HOSPITAL 456,548 567,493 571,252 536,712 (34,540) -6% 09 440259 SPECIAL EDUCATION FOSTER CARE - - - - -09 440248 SPECIAL EDUCATION REGL 164,325 217,191 - - -SUBTOTAL STATE CATEGORICAL 642,101 793,960 591,651 568,836 (22,815) -4% LOTTERY FUNDED PROGRAMS 09 424205 FOSTER CARE 118,178 185,306 173,233 222,996 49,763 29% 09 424211 ISAEP/GED FUNDING 16,772 16,465 16,465 16,405 (60) 0% 09 424218 VOCATIONAL EDUCATION 108,217 124,573 161,538 182,336 20,798 13% 09 424210 TEXTBOOKS - - - - -09 424223 ALGEBRA READINESS SOL 105,999 97,314 103,174 103,027 (147) 0% 09 424228 READING INTERVENTION 218,327 303,946 309,182 209,725 (99,457) -32% 09 424265 AT RISK - - 752,915 666,443 (86,472) -11% 09 424272 ALTERNATIVE EDUCATION 171,623 343,246 172,853 189,202 16,349 9% 09 424273 SUPP SUPPORT - - - - -09 424275 REDUCE K-3 CLASSES 903,089 900,951 890,456 874,824 (15,632) -2% 09 424281 AT RISK FOUR YEAR OLDS - - - - -09 424290 TEACHER MENTOR 10,356 3,786 7,209 2,963 (4,246) -59% Page 10
101 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET 09 424416 PROJECT GRADUATION REGIONAL 9,999 13,354 - - -09 INFRASTRUCTURE AND OPERATIONS PER PUPIL 2,327,972 - 2,240,816 2,213,860 (26,956) -1% 09 PROJECT GRADUATION/SENIOR YEAR - - 12,936 12,936 - 0% 09 440400 NATIONAL BOARD CERTIFICATION 40,000 40,000 - - -09 440233 LOTTERY - 2,444,037 - - -09 440234 BENEFIT/OSA - 3,600 - - -09 440243 OSF CADR - - - - -09 440253 VOC EQUIP - 71,317 - - -09 440248 SPECIAL EDUCATION REGL - - 255,849 241,434 (14,415) -6% 09 440336 STEM - 5,757 - - -09 440379 TSC 8,000 16,000 - - -SUBTOTAL LOTTERY FUNDED PROGRAMS 4,038,532 4,569,653 5,096,626 4,936,151 (160,475) -3% DEFERRED STATE REVENUE 09 DEFERRED STATE REVENUE - - - - -SUBTOTAL DEFERRED STATE REVENUE - - - - -SUBTOTAL STATE DESIGNATED REVENUE 64,779,698 64,980,465 65,312,708 71,011,964 5,699,256 9% DESIGNATED FEDERAL REVENUE 09 433108 FEMA 201,733 201,733 - - -09 433201 ADULT BASIC EDUCATION - - - - -09 433202 FAMILY LITERACY/CHAPTER I 1,805,325 1,630,858 1,805,325 1,805,325 - 0% 09 433205 ESEA IV-C 111,974 33,296 111,974 111,974 - 0% 09 433206 GAPS EDUCATION - - - - -09 433208 FOREST RESERVE FUNDS 2,500 26,328 2,500 2,500 - 0% 09 433209 JOB PARTNERSHIP TR. ACT - - - - -09 433211 MEDICAID REIMBURSEMENTS 160,000 510,476 160,000 160,000 - 0% 09 433212 TITLE III 41,931 30,072 41,931 41,931 - 0% 09 433214 HOMELESS FUNDING 44,000 90,823 44,000 44,000 - 0% 09 433215 FEDERAL STIMULUS FUNDING 2,372,735 2,935,351 - - -09 433216 ARRA84.386 - - - - -09 433217 ARRA84.389 - - - - -09 433218 ARRA84.391 - - - - -09 433219 SPECIAL EDUCATION-P.L. 94-141 2,080,735 2,568,649 2,076,833 2,076,833 - 0% 09 433224 VOCATIONAL EDUC-CATEGORICAL 169,951 200,234 169,951 169,951 - 0% 09 433226 EESA PL 98-377 TITLE II 299,804 357,599 299,804 299,804 - 0% 09 433228 DRUG FREE SCHOOL PAYMENTS - - - - -09 433290 AWARE FUNDING 98,042 98,042 - - -09 433290 OTHER FEDERAL FUNDS-DQE 53,967 59,523 53,967 53,967 - 0% 09 433234 DETENTION HOME READING PROGRAM 7,132 9,132 - - -Page 11
102 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET 09 433236 CARES CRF - - - - -09 434377 SIG 21,127 - - - -SUBTOTAL FEDERAL DESIGNATED 7,470,956 8,752,115 4,766,285 4,766,285 - 0% TRANSFERS (TO) FROM OTHER FUNDS 09 451100 TRANSFER FROM GENERAL FUND 58,968,108 55,125,906 55,977,273 58,429,986 2,452,713 4% TOTAL TRANSFERS 58,968,108 55,125,906 55,977,273 58,429,986 2,452,713 4% T O T A L S C HO O L O P E R A T I N G F UN D R E S O UR C E S 1 3 2 ,0 9 2 ,4 3 8 1 2 9 ,9 3 9 ,7 3 2 1 2 6 ,7 8 8 ,7 0 4 1 3 4 ,9 4 0 ,6 7 3 8 ,1 5 1 ,9 6 9 6 % S C HO O L N UT R I T I O N F UN D 11 416124 NUTRITION RECEIPTS 2,056,931 213,912 2,206,792 2,236,586 29,794 1% 11 416126 NUTRITION PRE - 181,014 - - -11 416126 NUTRITION FEES - - - - -11 418999 MISC FEES - 18,696 - - -11 424215 STATE AID SCHOOL FOOD PROGRAM 66,543 101,465 60,988 60,988 - 0% 11 433213 FEDERAL AID-SCH FOOD PROGRAM 3,565,016 6,598,512 2,365,694 2,907,436 541,742 23% 11 415102 INTEREST - 11 - - -T O T A L S C HO O L N UT R I T I O N F UN D 5 ,6 8 8 ,4 9 0 7 ,1 1 3 ,6 0 9 4 ,6 3 3 ,4 7 4 5 ,2 0 5 ,0 1 0 5 7 1 ,5 3 6 1 2 % S C HO O L C A P I T A L P R O J E C T S F UN D 19 451100 TRANSFER FROM GENERAL FUND 7,742,740 7,742,740 2,259,973 2,350,864 90,891 4% 19 TRANSFER FROM DEBT SERVICE FUND - - - - -19 415108 INTEREST - - - - -19 OTHER REVENUE/FUND BALANCE - - - - -T O T A L S C HO O L C A P I T A L P R O J E C T S F UN D 7 ,7 4 2 ,7 4 0 7 ,7 4 2 ,7 4 0 2 ,2 5 9 ,9 7 3 2 ,3 5 0 ,8 6 4 9 0 ,8 9 1 4 % C O UN T Y C A P I T A L P R O J E C T S F UN D 12 451110 TRANSFER FROM GENERAL FUND 3,862,134 3,862,134 3,644,973 3,735,864 90,891 2% 12 TRANSFER FROM DEBT SERVICE FUND - - - - -12 415108 INTEREST - - - - -12 419108 RECOVERED COSTS - - - - -T O T A L C O UN T Y C A P I T A L P R O J E C T S F UN D 3 ,8 6 2 ,1 3 4 3 ,8 6 2 ,1 3 4 3 ,6 4 4 ,9 7 3 3 ,7 3 5 ,8 6 4 9 0 ,8 9 1 2 % Page 12
103 FY 22 REVISED FY 22 FY 23 FY 24 ESTIMATE REALIZED ESTIMATE ESTIMATE $ % C O UN T Y O F M O N T GO M E R Y , V I R GI N I A F I S C A L Y E A R 2 0 2 4 R E V E N UE E S T I M A T E S FROM FY 23 BUDGET INC/(DEC) FY 24 BUDGET D E BT S E R V I C E F UN D 18 415107 OTHER INTEREST - - - - -18 419108 QSCB2 INTEREST SUBSIDY 1,347,447 1,270,643 1,347,447 1,347,447 - 0% 18 SCHOOL ENERGY BOND SAVINGS (TRANSFER FROM SCHOOL OPER) 408,660 408,660 408,660 408,660 - 0% 18 COURTHOUSE MAINTENANCE FEES 79,982 31,631 79,982 79,982 - 0% 18 RENT INCOME 186,471 186,480 186,471 186,471 - 0% 18 TRANSFER FROM COUNTY CAPITAL - - - - -18 TRANSFER FROM SCHOOL CAPITAL FUND - - - - -18 451501 DESIGNATED FUND BALANCE - - - 1,116,160 1,116,16018 451100 TRANSFER FROM GENERAL FUND 22,700,165 23,441,930 22,700,165 22,700,165 - 0% T O T A L D E BT S E R V I C E F UN D 2 4 ,7 2 2 ,7 2 5 2 5 ,3 3 9 ,3 4 3 2 4 ,7 2 2 ,7 2 5 2 5 ,8 3 8 ,8 8 5 1 ,1 1 6 ,1 6 0 5 % E D A 451110 TRANSFER FROM GENERAL FUND 380,000 160,517 380,000 380,000 - 0% T O T A L E D A 3 8 0 ,0 0 0 1 6 0 ,5 1 7 3 8 0 ,0 0 0 3 8 0 ,0 0 0 - 0 % T O T A L R E S O UR C E S A L L F UN D S ( I N C L UD I N G T R A N S F E R S ) 3 2 9 ,0 8 4 ,6 2 9 3 1 9 ,1 7 8 ,5 2 8 3 0 6 ,1 3 6 ,6 6 1 3 2 4 ,3 6 3 ,1 3 6 1 8 ,2 2 6 ,4 7 5 6 % I N T E R F UN D T R A N S F E R S ( 9 4 ,0 6 1 ,8 0 7 ) ( 9 0 ,7 4 1 ,8 8 7 ) ( 8 5 ,3 7 1 ,0 4 4 ) ( 8 8 ,0 0 5 ,5 3 9 ) ( 2 ,6 3 4 ,4 9 5 ) 3 % GR A N D T O T A L A L L F UN D S ( E X C L UD I N G I N T E R F UN D T R A N S F E R S ) 2 3 5 ,0 2 2 ,8 2 2 2 2 8 ,4 3 6 ,6 4 1 2 2 0 ,7 6 5 ,6 1 7 2 3 6 ,3 5 7 ,5 9 7 1 5 ,5 9 1 ,9 8 0 7 % Page 13
Approved Budget for Fiscal Year 2024
REVENUE SUMMARY, APPENDIX B
Financial Policies
Appendix B: Financial Policies
Capital improvement budget policies
1. The County will consider all capital improvements in accordance with an adopted capital improvement program.
2. The County will develop a five-year plan for capital improvements and update each annually.
3. The County will enact an annual capital budget based on the five-year capital improvement plan. Future capital expenditures necessitated by changes in population, changes in real estate development, or changes in economic base will be calculated and included in capital budget projections.
4. The County will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in operating budget forecasts.
5. The County will use intergovernmental assistance to finance only those capital improvements that are consistent with the capital improvement plan and County priorities, and whose operating and maintenance costs have been included in operating budget forecasts.
6. The County will maintain all its assets at a level adequate to protect the County’s capital investment and to minimize future maintenance and replacement costs.
7. The County will project its equipment replacement and maintenance needs for the next several years and will update this projection each year. From this projection a maintenance and replacement schedule will be developed and followed.
8. The County will identify the estimated costs and potential funding sources for each capital project proposal before it is submitted for approval.
9. The County will attempt to determine the least costly financing method for all new projects.
Debt policies
1. The County will confine long-term borrowing to capital improvement or projects that cannot be financed from current revenues except where approved justification is provided.
2. When the County finances capital improvements or other projects by issuing bonds or entering into capital leases, it will repay the debt within a period not to exceed the expected useful life of the project.
3. Net debt as a percentage of estimated market value of taxable property should strive to be below 3.0% but not exceed 4.0%.
4. The ratio of debt service expenditures as a percent of governmental fund expenditures (General Fund plus School Operating Fund expenditures less the General Fund transfer to the School Operating Fund) should strive to be below 10% but not exceed 12%.
5. The County will review the 10-year tax supported debt and lease payout ratio on an annual basis, and intends to maintain the ratio at 60% over a five-year period, with the ratio being no less than 55% in any one year during the period.
6. The County recognizes the importance of underlying and overlapping debt in analyzing financial condition. The County will regularly analyze total indebtedness including underlying and overlapping debt.
REVENUE SUMMARY : 107 REVENUE SUMMARY
7. Where feasible, the County will explore the usage of special assessment, revenue, or other self-supporting bonds instead of general obligation bonds.
8. The County will retire tax anticipation debt, if any, annually and will retire bond anticipation debt within six months after completion of the project.
9. On all General Fund support, debt-financed projects, the County will attempt to make a down payment of at least 5% of total project costs in the aggregate from current resources. The long-term goal is to annually designate a portion of General Fund cash for one-time capital projects.
Reserve policies
The County will establish an emergency reserve to pay for needs caused by unforeseen emergencies, including unanticipated expenditures of a nonrecurring nature, or to meet unexpected small increases in service delivery costs. This General Contingency will be budgeted at not less than 1.0% of the General Fund.
Unassigned fund balance at the close of each fiscal year should be at least 12% of the General Fund plus School Operating Fund revenues, excluding the General Fund transfer to the School Operating Fund. Should the County find it necessary to access these funds in an emergency situation the Unassigned Fund Balance would be allowed to fall below the target described above. Any appropriation which causes Unassigned Fund Balance to drop below 12% will occur only after the County Administrator presents to the Board of Supervisors a plan and timeline for replenishing the balance to a minimum of 12%.
Investment policies OVERVIEW
The Montgomery County Board of Supervisors recognizes that it is the explicit constitutional responsibility of the County Treasurer to invest County Funds in accordance with Virginia Law. It is the desire of the Montgomery County Board of Supervisors to provide the Treasurer with the most timely information in order to best execute the powers of the Treasurer’s Office. To that end, the following Investment Policies are intended as a guide for the Montgomery County Board of Supervisors to facilitate this relationship.
POLICIES
The County will attempt to provide a cash-flow analysis of all funds on a continuous basis. Disbursement, collection, and deposit of funds will be scheduled to insure maximum cash availability.
The County will develop an annual cash-flow budget for County Operations to be reviewed quarterly with the Treasurer.
REVENUE SUMMARY : 108
REVENUE SUMMARY
Approved Budget for
Fiscal Year 2024
EXPENDITURE PLANS
COUNTY, VIRGINIA Revenue Sharing
Revenue Sharing
MONTGOMERY
Board of Supervisors County Administrator
VOTERS
Deputy County Administrator/CFO
REVENUE SHARING : 111
Budget Summary
REVENUE SHARING : 112
REVENUE SHARING
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Refunds $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000 TOTAL EXPENDITURES $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000 REVENUE BY CLASSIFICATION Adjustment for Revenue Refunds $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000 TOTAL REVENUES $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000
About
Payments to the City of Radford as part of a revenue sharing agreement between the County and the City are budgeted here. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semiannually to the City of Radford.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $32,000 is Added for Revenue Sharing Funds with the City of Radford – The County has a revenue sharing agreement with the City of Radford. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semiannually to the City of Radford. Additional funds in the amount of $32,000 are added to cover the costs of the agreement based on increased Transient Occupancy, Sales and Meals taxes collected in the corridor.
REVENUE SHARING : 113
REVENUE SHARING
COUNTY, VIRGINIA Board of Supervisors
VOTERS
MONTGOMERY
Board of Supervisors BOARD OF SUPERVISORS : 115
Budget Summary
BOARD OF SUPERVISORS
BOARD OF SUPERVISORS : 116
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Board of Supervisors $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138 TOTAL EXPENDITURES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138 EXPENDITURES BY CLASSIFICATION Personal Services $174,123 $155,561 $174,275 $175,413 $- $175,413 $1,138 Operations & Maintenance $108,380 $78,509 $108,380 $108,380 $- $108,380 $Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138 TOTAL REVENUES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
About
There are seven members of the Montgomery County Board of Supervisors, each elected from one of the seven geographic districts. The Board of Supervisors serves as the County’s legislative arm, with both administrative and legislative responsibilities. Terms are for four years; three or four seats are up for re-election each odd year.
Board of Supervisors
The Board sets the annual budget and local tax rates, enacts ordinances governing the County and its citizens, sets policies and oversees their administration. The Board also appoints members of various boards and committees, and adopts the County’s comprehensive land use plan and related ordinances.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
BOARD OF SUPERVISORS : 117
BOARD OF SUPERVISORS
MONTGOMERY COUNTY, VIRGINIA County Administration
VOTERS
County Administrator Administration
Emergency Services
Human Resources
Management and Budget
Public Information
Board of Supervisors COUNTY ADMINISTRATION : 119
COUNTY ADMINISTRATION
Budget Summary
COUNTY ADMINISTRATION : 120
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Administration $877,111 $827,172 $1,016,011 $1,087,404 $- $1,087,404 $71,393 Emergency Services $832,790 $523,925 $1,275,893 $1,172,168 $1,358,681 $2,530,849 $1,254,956 Human Resources $746,420 $521,379 $489,481 $533,682 $- $533,682 $44,201 Management and Budget $256,699 $243,561 $365,365 $386,805 $- $386,805 $21,440 Public Information $419,526 $378,588 $371,483 $396,123 $- $396,123 $24,640 TOTAL EXPENDITURES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630 EXPENDITURES BY CLASSIFICATION Personal Services $2,227,733 $2,069,552 $3,105,097 $3,241,046 $1,276,206 $4,517,252 $1,412,155 Operations & Maintenance $680,723 $322,027 $335,136 $335,136 $78,475 $413,611 $78,475 Capital Outlay $224,090 $103,047 $78,000 $- $4,000 $4,000 $(74,000) TOTAL EXPENDITURES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630 REVENUE BY CLASSIFICATION Local Recovered Costs $40,000 $30,046 $53,000 $31,000 $100,000 $131,000 $78,000 State EMS Grants $- $- $- $15,000 $- $15,000 $15,000 TOTAL DESIGNATED REVENUE $40,000 $30,046 $53,000 $46,000 $100,000 $146,000 $93,000 TOTAL UNDESIGNATED REVENUE $3,092,546 $2,464,580 $3,465,233 $3,530,182 $1,258,681 $4,788,863 $1,323,630 TOTAL REVENUES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630
COUNTY ADMINISTRATION
About
County Administration includes Administration, Emergency Services, Human Resources, Management and Budget, and Public Information. The County Administrator, appointed by and accountable to the Board of Supervisors, leads County operations.
Administration
The County Administrator guides and directs the day-to-day operations of County government under the authority of the Board of Supervisors and has ultimate responsibility for all phases of local government. The County Administrator is responsible for recommending policies and implementing programs for the Board of Supervisors, and for ensuring compliance with federal, state and local laws.
Emergency Services
The Emergency Services Department coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency management of critical incidents to include hazardous material response and mitigation. The department also provides leadership, management and oversight of the Montgomery County Fire and EMS Department.
Human Resources
Human Resources develops, recommends and interprets human resources policies for employees. Recruitment, selection, retention efforts and employee training programs, along with compensation and benefit programs, are managed through this office. The office also handles employee events, wellness initiatives including an on-site clinic, worker’s compensation, employee performance evaluations, incentive programs and employee service awards.
Management and Budget
The Management and Budget Office develops and administers the County’s budget and Capital Improvement Program (CIP). Budget staff perform budget and financial analysis, revenue forecasting, budget monitoring, program analysis, economic analysis, and special studies on County programs.
Public Information
Public Information is the primary resource for information about programs and services. The office encourages citizen input into the local government process and links residents, the news media, and other groups to County government.
Key Performance Indicators
COUNTY ADMINISTRATION : 121
Performance Targets FY22 Actual FY23 Projected FY24 Projected Achieve AAA Bond Rating AA+/AA1 AA+/AA1 AA+/AA1 Maintain Compliance with County's Adopted Financial Policies and Goals 100% 100% 100%
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• One-Time Funding Reduced from the Base Budget – A total of ($78,000) in funding is reduced in the Emergency Services Department. The funding supported the one-time purchase of a new truck for the new career staffed Montgomery County Fire-EMS agency.
• Base Human Resources Revenue Adjustments – The Human Resources Department provides assistance to the New River Valley Emergency Communications Regional Authority. The authority reimburses the County for these services. Based on actual collections in FY 22, and projected collections in FY 23 and FY 24, ($7,000) is reduced in base revenue for FY 24.
• Two Paramedics (Two FTEs) are Added to the Base Budget – In order to ensure effective EMS response to all citizens, the County began a career staffed agency in FY 22. Costs were added in the FY 23 budget that included six full-time paramedics and part-time wage funds for part-time paramedics. Due to difficulty in hiring and retaining part-time staff, two additional full-time paramedics were added during FY 23. The total cost of two additional positions is $146,074, which is offset by a corresponding base decrease in part-time wages. These positions have become part of the base budget for FY 24 and add two FTEs to the Emergency Services Department.
• Human Resources FTE Increase – The Human Resources Department has employed a parttime human resources clerk since 2017 who is responsible for Family and Medical Leave Act (FMLA) documentation, workers’ compensation, and normal administrative office duties. In order to provide adequate coverage and address increasing workload demands, this part-time non-classified position was converted into a classified part-time position off-cycle in FY 23. The total cost of the increase is $40,061. This FTE increase has become part of the base budget for FY 24 and adds 0.8 FTE to the Human Resources Department.
COUNTY ADMINISTRATION : 122 COUNTY ADMINISTRATION
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Administration 7 7 0 Emergency Services 10 24 14 Human Resources 4 4.8 0.8 Management and Budget 3 3 0 Public Information 4 4 0 TOTAL 28 42.8 14.8
Personnel
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $1,358,681 is Added for Emergency Medical Services - Montgomery County has enjoyed a long and successful history of volunteerism within the various fire and rescue departments across the County. In recent years, areas of the County have followed national trends and been impacted by a decrease in volunteerism, while calls for service have continued to grow. In order to ensure effective EMS response to all citizens, after reviewing months of calls for service reports, response times, and various other aspects of the EMS system, the County began a career staffed agency in FY 22. Additional costs were added in the FY 23 budget that included adding six full-time paramedics and part-time wage funds for part-time paramedics. With this increase, EMS will be able to provide 24-hour/365-day coverage in areas of the County to supplement volunteer response.
To cover existing demands for EMS services, the following additions are included:
• $553,304 for eight FTE Emergency Medical Technician (EMT) positions,
• $357,080 for four FTE Field Supervisor positions,
• $448,297 for overtime and operating expenses.
• $100,000 in Soft Billing Insurance Recovery Revenue is Added to Emergency Services – To help offset the costs of providing career staffed EMS coverage within portions of Montgomery County, the County will initiate a soft billing fee for services program. The fee for services program will utilize a soft billing model where allowable charges for patient transports are billed to insurance providers. Patients are not liable for out of pocket payments as a part of the soft billing program.
COUNTY ADMINISTRATION : 123 COUNTY ADMINISTRATION
MONTGOMERY COUNTY, VIRGINIA County Attorney
Board of Supervisors
VOTERS
COUNTY ATTORNEY : 125
County Attorney
Budget Summary
COUNTY ATTORNEY : 126 COUNTY ATTORNEY
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT County Attorney $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488 TOTAL EXPENDITURES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488 EXPENDITURES BY CLASSIFICATION Personal Services $374,863 $365,587 $376,755 $421,243 $- $421,243 $44,488 Operations & Maintenance $67,067 $41,386 $27,067 $27,067 $14,000 $41,067 $14,000 Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488 TOTAL REVENUES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
About
The County Attorney defends or brings actions in which the County and any of its boards, officials, departments, or employees is a party. This division also drafts and prepares County ordinances, leases, bonds, deeds and contracts in which the County is a party.
County Attorney
The County Attorney is appointed by the Board of Supervisors. The County Attorney represents and counsels the Board of Supervisors, County boards, commissions, departments, agencies, officials and employees on all legal and civil matters involving County government.
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $14,000 is Added to Cover Indigent Burial Expenses – Additional funds are needed to cover expenses associated with indigent burial fees. $9,000 was originally provided in FY 23 for indigent burials, with an additional $20,000 added to the budget off-cycle for a total revised budget of $29,000. The average cost for indigent burials is $2,000.
COUNTY ATTORNEY : 127 COUNTY ATTORNEY
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change County Attorney 2 2 0 TOTAL 2 2 0
MONTGOMERY COUNTY, VIRGINIA Finance
Board of Supervisors
County Administrator
VOTERS
Finance Purchasing FINANCE : 129
Deputy County Administrator/CFO Finance
Budget Summary
FINANCE: 130
FINANCE
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Finance $853,235 $834,330 $969,807 $1,003,404 $40,000 $1,043,404 $73,597 Purchasing $232,667 $207,293 $192,178 $205,683 $- $205,683 $13,505 TOTAL EXPENDITURES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102 EXPENDITURES BY CLASSIFICATION Personal Services $896,662 $872,821 $974,495 $1,021,597 $- $1,021,597 $47,102 Operations & Maintenance $189,008 $168,350 $187,490 $187,490 $40,000 $227,490 $40,000 Capital Outlay $232 $452 $- $- $- $- $TOTAL EXPENDITURES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102 REVENUE BY CLASSIFICATION Local Recovered Costs $70,000 $76,019 $70,000 $75,000 $- $75,000 $5,000 TOTAL DESIGNATED REVENUE $70,000 $76,019 $70,000 $75,000 $- $75,000 $5,000 TOTAL UNDESIGNATED REVENUE $1,015,902 $965,604 $1,091,985 $1,134,087 $40,000 $1,174,087 $82,102 TOTAL REVENUES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102
About
Finance is responsible for ensuring the integrity of public funds by developing and monitoring compliance with internal controls and financial policies and procedures. The division is responsible for payroll, accounts payable, risk management, and purchasing. Finance also provides County Administration with financial reports and performs billing, collection and customer service for the Public Service Authority (PSA). The division also provides financial services to the Economic Development Authority (EDA), the Metropolitan Planning Organization (MPO), the Montgomery County Regional Tourism program, the New River Valley Emergency Communications Regional Authority (911 Authority), and the MBC Development Corporation.
Finance
The Finance Department maintains accounting records related to the County’s financial system and prepares and distributes monthly expenditure reports. Finance also processes invoices for payment, payroll, and all state, federal and IRS earnings-related forms. In addition, the Finance Department performs billing, collection and customer service functions for the Public Service Authority.
Purchasing
The Purchasing Department assists County departments with purchases of $5,000 or more on an as-needed basis. Formal invitations for bid and requests for proposal are developed, issued and awarded in accordance with the Virginia Public Procurement Act. Purchase orders are issued upon award of the solicitations.
Key Performance Indicators
Personnel
FINANCE: 131
FINANCE
Performance Targets FY22 Actual FY23 Projected FY24 Projected Receive GFOA Certificate of Excellence in Financial Reporting Yes Yes Yes Achieve AAA Bond Rating AA+/AA1 AA+/AA1 AA+/AA1 Maintain Compliance with County's Adopted Financial Policies and Goals 100% 100% 100% Manage disbursement, reporting and related compliance of the American Rescue Plan funding 100% 100% 100%
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Finance 8 8 0 Purchasing 2 2 0 TOTAL 10 10 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee collections in FY 23 and FY 24, an additional $5,000 is added to Finance’s base fee revenue for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $20,000 is Added to Cover Professional Services Fee Increases – Professional Services, including audit and actuarial fees, increase each year, with audit fees increasing 7% in FY 23. This increased funding will allow the County to maintain financial advisory, actuarial and audit services from reputable firms.
• $20,000 is Added to Lease Accounting Standard Fee Increases – Beginning in FY 23, the County was required to implement a new lease accounting standard. This required a significant increase in tracking of and accounting for lease expenses. Rather than add staff to comply with the requirements, software with an annual cost of $20,000 is added to the budget.
FINANCE: 132
FINANCE
MONTGOMERY COUNTY, VIRGINIA Insurance
Board of Supervisors
County Administrator
VOTERS
Deputy County Administrator/CFO
INSURANCE : 133
Finance Insurance
Budget Summary
INSURANCE : 134
INSURANCE
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Insurance $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561 TOTAL EXPENDITURES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561 EXPENDITURES BY CLASSIFICATION Personal Services $13,496 $13,403 $14,600 $14,986 $4,000 $18,986 $4,386 Operations & Maintenance $202,397 $186,475 $216,095 $216,095 $2,175 $218,270 $2,175 Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561 REVENUE BY CLASSIFICATION Local Recovered Costs $5,198 $6,157 $- $- $- $- $TOTAL DESIGNATED REVENUE $5,198 $6,157 $- $- $- $- $TOTAL UNDESIGNATED REVENUE $210,695 $193,721 $230,695 $231,081 $6,175 $237,256 $6,561 TOTAL REVENUES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561
About
Insurance coverage for County buildings and their contents at replacement cost value, risk management consulting services and liability insurance for County officials are paid from this division. It also covers costs associated with the County’s Risk Management Plan.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $6,175 is Added for Insurance Premium Increases – Additional funding has been added to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 23 and anticipated increases for FY 24.
INSURANCE : 135
INSURANCE
MONTGOMERY COUNTY, VIRGINIA Information Technology
Information Technology
Board of Supervisors County Administrator
VOTERS
Deputy County Administrator/CFO
INFORMATION TECHNOLOGY : 137
Budget Summary
INFORMATION TECHNOLOGY : 138
INFORMATION TECHNOLOGY
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Information Technology $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342 TOTAL EXPENDITURES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342 EXPENDITURES BY CLASSIFICATION Personal Services $1,219,132 $1,063,339 $1,216,150 $1,236,992 $- $1,236,992 $20,842 Operations & Maintenance $859,490 $975,973 $883,847 $952,316 $- $952,316 $68,469 Capital Outlay $259,654 $232,086 $208,469 $230,000 $44,500 $274,500 $66,031 TOTAL EXPENDITURES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342 REVENUE BY CLASSIFICATION Local Recovered Costs $- $60 $- $- $- $- $Technology Fee $- $- $- $22,000 $- $22,000 $22,000 TOTAL DESIGNATED REVENUE $- $60 $- $22,000 $- $22,000 $22,000 TOTAL UNDESIGNATED REVENUE $2,338,276 $2,271,338 $2,308,466 $2,397,308 $44,500 $2,441,808 $133,342 TOTAL REVENUES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342
About
Information Technology (IT) is responsible for the complete life-cycle support of the software applications and technology infrastructure used by County departments and offices. The IT department supports the computing technology and telecommunications in all County facilities.
Information Technology
IT supports over 100 systems and applications in a high availability, 24X7 environment and over 1,500 end-user devices, including PCs, laptops, printers, and phones.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Land Management Software and Associated Technology Fees are Transferred from Planning and GIS to Information Technology – In the past, $90,000 in land management software expenses and $22,000 in associated technology fee revenue for the maintenance of the land development office software suite was managed in the Planning and GIS Division. This software has been replaced. For better operational management and efficiency, the base expenditure funds of $90,000 and technology fee revenue of $22,000 are transferred to the Information Technology Division for FY 24.
INFORMATION TECHNOLOGY : 139
INFORMATION TECHNOLOGY
Performance Targets FY22 Actual FY23 Projected FY24 Projected Receive Center for Digital Government (CDG) and National Association of Counties (NACo) Digital Counties Award Yes, 9th Year Yes, 10th Year Yes, 11th Year Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Information Technology 11.5 11.5 0 TOTAL 11.5 11.5 0
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $40,000 is Added for Software Maintenance Service Contract Increases – $40,000 in additional funding is added in FY 24 to cover the license increases for GovSense and Oracle Net Suite for hosting and maintaining the County’s permitting software.
• $4,500 is Added for Computer Costs for New Positions – $4,500 in additional funding is added in FY 24 to cover the costs of providing computer hardware for new employees added to the FY 24 budget.
INFORMATION TECHNOLOGY : 140 INFORMATION TECHNOLOGY
MONTGOMERY
COUNTY, VIRGINIA
Commissioner of the RevenueCompensation Board
Commissioner of the Revenue
VOTERS
COMMISSIONER OF THE REVENUE : 141
Compensation Board
Budget Summary
COMMISSIONER
OF THE REVENUE : 142 COMMISSIONER OF THE REVENUE
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Commissioner of the Revenue $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520 TOTAL EXPENDITURES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520 EXPENDITURES BY CLASSIFICATION Personal Services $630,073 $605,756 $661,586 $783,106 $- $783,106 $121,520 Operations & Maintenance $11,239 $9,298 $5,075 $5,075 $- $5,075 $Capital Outlay $256 $255 $- $- $- $- $TOTAL EXPENDITURES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520 REVENUE BY CLASSIFICATION State Shared Expenses $248,817 $205,135 $261,319 $262,983 $7,081 $270,064 $8,745 TOTAL DESIGNATED REVENUE $248,817 $205,135 $261,319 $262,983 $7,081 $270,064 $8,745 TOTAL UNDESIGNATED REVENUE $392,751 $410,174 $405,342 $525,198 $(7,081) $518,117 $112,775 TOTAL REVENUES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520
COMMISSIONER OF THE REVENUE
About
The Commissioner of the Revenue is an elected Constitutional Officer responsible for assessing the fair market value of all property, personal and business, subject to taxation and maintaining real estate ownership records. This division accounts for the costs shared between the County and the State Compensation Board.
Commissioner of the Revenue
The Commissioner of the Revenue Division assesses all tangible personal property in accordance with the Code of Virginia, verifies personal property data filed by taxpayers, calculates assessments and taxes, and issues the personal property tax book annually. It also assists taxpayers with filing state income tax returns.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $1,664 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 23 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 23 approved Compensation Board budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
COMMISSIONER OF THE REVENUE : 143
Performance Targets FY22 Actual FY23 Projected FY24 Projected Process Virginia Individual Tax Returns and Tax Declarations 2,125 2,125 2,125 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Commissioner of the Revenue 8 8 0 TOTAL 8 8 0
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $7,081 is Added to the Commissioner of the Revenue’s Compensation Board Revenue –These funds account for a 7% across the board salary increase included in the state’s budget for locally supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded positions in FY 24, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state.
COMMISSIONER OF THE REVENUE : 144 COMMISSIONER OF THE
REVENUE
MONTGOMERY COUNTY,
VIRGINIA
Assessments Assessments Land Use ASSESSMENTS : 145
Commissioner of the Revenue VOTERS
Commissioner of the RevenueAssessments
Budget Summary
ASSESSMENTS : 146 ASSESSMENTS
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Assessments $526,970 $493,775 $506,454 $450,832 $15,000 $465,832 $(40,622) Land Use $3,900 $3,854 $3,900 $3,900 $- $3,900 $TOTAL EXPENDITURES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622) EXPENDITURES BY CLASSIFICATION Personal Services $460,748 $428,436 $454,552 $398,930 $- $398,930 $(55,622) Operations & Maintenance $66,999 $66,070 $55,802 $55,802 $15,000 $70,802 $15,000 Capital Outlay $3,123 $3,123 $- $- $- $- $TOTAL EXPENDITURES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622) REVENUE BY CLASSIFICATION Land Use Application Fee $1,800 $1,542 $1,800 $1,800 $- $1,800 $Recovered Costs $- $200 $- $- $- $- $TOTAL DESIGNATED REVENUE $1,800 $1,742 $1,800 $1,800 $- $1,800 $TOTAL UNDESIGNATED REVENUE $529,070 $495,887 $508,554 $452,932 $15,000 $467,932 $(40,622) TOTAL REVENUES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622)
About
The Assessment division is responsible for maintaining real estate ownership records, including transfers of ownership recorded in the Circuit Court Clerk’s Office, assessing the value of real property, administering the land use program, and mapping of real property. The County provides 100% of the funding since real estate and personal property assessments are a primary focus of this division.
Assessing
The Assessing department, which reports to the Commissioner of the Revenue, maintains real estate ownership records, assesses the value of real property, administers the land use program, and mapping of real property. This department also administers the County’s real estate tax relief program for the elderly and disabled.
Land Use
The land use program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural and forestry uses. It processes new and renewal applications, validates information provided on the applications, and calculates use values per crop yields and soil classifications.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
ASSESSMENTS
: 147 ASSESSMENTS
Performance Targets FY22 Actual FY23 Projected FY24 Projected Assist Elderly, Disabled and Veterans with Tax Returns 1,056 1,056 1,056 Business Tax Assessments 5,079 5,135 5,135 Updated Real Estate Records 39,169 39,510 39,510 Identify Qualified Land Use Program Parcels 1,639 1,700 1,700 Taxable Vehicle Assessments 88,143 88,143 88,143 Assess Supplemental Proration Bills and Corrections 14,864 14,864 14,864 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Assessments 6 6 0 Land Use 0 0 0 TOTAL 6 6 0
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $15,000 is Added for a Deed and Will Transfer Program – $15,000 is added in FY 24 to cover the cost of an annual contract subscription for software that will transfer real estate data based on information received from the Clerk of the Court and enter that data into the Commissioner of the Revenue’s asset management system. This deed and will transfer program will save at least 4 hours per day of staff time currently associated with deed reading, which will reduce the need for additional staffing as workloads increase.
ASSESSMENTS : 148
ASSESSMENTS
Treasurer - Compensation Board
MONTGOMERY
COUNTY, VIRGINIA
Treasurer
VOTERS
TREASURER - COMPENSATION BOARD : 149
Compensation Board
TREASURER - COMPENSATION BOARD
Budget Summary
TREASURER - COMPENSATION BOARD : 150
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Treasurer $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573 TOTAL EXPENDITURES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573 EXPENDITURES BY CLASSIFICATION Personal Services $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573 Operations & Maintenance $- $- $- $- $- $- $Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573 REVENUE BY CLASSIFICATION State Shared Expenses $212,385 $210,991 $223,140 $242,022 $5,696 $247,718 $24,578 TOTAL DESIGNATED REVENUE $212,385 $210,991 $223,140 $242,022 $5,696 $247,718 $24,578 TOTAL UNDESIGNATED REVENUE $319,972 $289,785 $298,789 $297,480 $(5,696) $291,784 $(7,005) TOTAL REVENUES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
TREASURER - COMPENSATION BOARD
About
The Treasurer is an elected Constitutional Officer responsible for collecting all County revenue, submitting financial reports to the state and County, authorizing County disbursements, and cash management, which includes managing the County’s bank and investment accounts.
Treasurer-Compensation Board
This division accounts for the operational costs shared between the State Compensation Board and the County. The Treasurer Division also collects current and delinquent tax payments, motor vehicle license fees, issues dog tags, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes.
Key Performance Indicators
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $18,882 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 23 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 23 approved Compensation Board budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
TREASURER - COMPENSATION BOARD : 151
Performance Targets FY22 Actual FY23 Projected FY24 Projected State Tax Payments Processed 2,889 2,889 2,889
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Treasurer 6 6 0 TOTAL 6 6 0
TREASURER - COMPENSATION BOARD
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $5,696 is Added to the Treasurer’s Compensation Board Revenue – These funds account for a 7% across the board salary increase included in the state’s budget for locally supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded positions in FY 24, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state.
TREASURER - COMPENSATION BOARD : 152
TREASURER - COLLECTIONS : 153
MONTGOMERY COUNTY, VIRGINIA Treasurer - Collections Treasurer VOTERS Collections
Budget Summary
TREASURER
- COLLECTIONS : 154 TREASURER - COLLECTIONS
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Treasurer-Collections $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028 TOTAL EXPENDITURES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028 EXPENDITURES BY CLASSIFICATION Personal Services $390,670 $365,387 $351,975 $373,071 $- $373,071 $21,096 Operations & Maintenance $135,963 $120,881 $135,963 $135,963 $23,932 $159,895 $23,932 Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028 REVENUE BY CLASSIFICATION DMV Stop Fees $24,000 $22,015 $24,000 $24,000 $- $24,000 $TOTAL DESIGNATED REVENUE $24,000 $22,015 $24,000 $24,000 $- $24,000 $TOTAL UNDESIGNATED REVENUE $502,633 $464,253 $463,938 $485,034 $23,932 $508,966 $45,028 TOTAL REVENUES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028
TREASURER - COLLECTIONS
About
The Treasurer is an elected official responsible for collecting all County revenue, submitting financial reports to the state and County, and authorizing County disbursements.
Treasurer-Collections
This division is funded solely by the County. Treasurer-Collections collects current and delinquent tax payments, motor vehicle license fees, issues dog tags, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes.
Key Performance Indicators
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $23,932 is Added to Cover Postage and Other Operating Increases – $15,700 is added in FY 24 to cover the increased cost of postage for the Treasurer’s office. An additional $8,232 is added in FY 24 to cover the increase in various operating costs for the Treasurer including training, dues and memberships, office supplies, and equipment costs.
TREASURER - COLLECTIONS : 155
Performance Targets FY22 Actual FY23 Projected FY24 Projected Real Estate Tax Bills Issued 78,566 79,061 79,061 Personal Property Bills Issued 67,512 65,583 65,583
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Treasurer-Collections 6 6 0 TOTAL 6 6 0
MONTGOMERY COUNTY, VIRGINIA
Electoral Board / Director of Elections
Electoral Board
Director of Elections
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 157
ELECTORAL BOARD/DIRECTOR OF ELECTIONS
Budget Summary
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 158
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Electoral Bd./Dir. of Elections $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798 TOTAL EXPENDITURES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798 EXPENDITURES BY CLASSIFICATION Personal Services $419,932 $417,012 $475,505 $492,549 $- $492,549 $17,044 Operations & Maintenance $135,622 $130,188 $83,078 $83,078 $30,754 $113,832 $30,754 Capital Outlay $420,399 $3,000 $10,000 $10,000 $- $10,000 $TOTAL EXPENDITURES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798 REVENUE BY CLASSIFICATION Local Recovered Costs $- $2,525 $- $- $- $- $State Shared Expenses $80,009 $96,773 $80,009 $116,471 $- $116,471 $36,462 TOTAL DESIGNATED REVENUE $80,009 $99,298 $80,009 $116,471 $- $116,471 $36,462 TOTAL UNDESIGNATED REVENUE $895,944 $450,902 $488,574 $469,156 $30,754 $499,910 $11,336 TOTAL REVENUES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798
ELECTORAL BOARD/DIRECTOR OF ELECTIONS
About
The office of the Electoral Board/Director of Elections provides registration and election services to eligible citizens of Montgomery County. These services include supporting and training individuals and groups holding registration drives; providing in-house and high school voter registration; maintaining the Virginia Election and Registration System (VERIS); purchasing, maintaining, testing, and loading ballots on voting machines; taking and processing photo IDs for voters who do not have one; and preparing and conducting fair elections within the guidelines of Virginia Elections Laws, including Officer of Election training, processing candidate filings and petitions, printing of ballots and processing absentee votes.
Electoral Board/Director of Elections
The Electoral Board/Director of Elections division is committed to providing each citizen of Montgomery County with the opportunity to exercise his or her right to vote in an efficient and equitable manner. The Director of Elections registers voters, maintains voting records, and manages elections by staffing polling locations for the County’s 25 precincts. The staff conducts elections, supervises poll workers on Election Day and tallies election results.
Key Performance Indicators
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 159
Performance Targets FY22 Actual FY23 Projected FY24 Projected Registered Voters 61,194 61,194 61,194 Facilitate Elections 100% 100% 100% Manage and Maintain Voter Equipment 100% 100% 100%
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Electoral Board/Dir. of Elections 5 5 0 TOTAL 5 5 0
ELECTORAL BOARD/DIRECTOR OF ELECTIONS
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Revenue Adjustments – A total of $36,462 is added to the base Director of Elections’ revenue budget. These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 23 County approved budget. These extra funds reconcile the County’s budget to the FY 23 approved state budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $7,404 is Added to Cover the Cost of Office Equipment – The Registrar’s Office will be relocated outside the Government Center in FY 23. A new postage meter and electronic letter opener are needed for mailings and to assist in efficiently processing absentee ballots for local, State and Federal elections.
• $23,350 is Added for Maintenance Service Contract Increases – Additional funding is provided in FY 24 to cover the costs of the annual maintenance contract for all voting machines in the County.
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 160
Prosecution Collections
MONTGOMERY COUNTY, VIRGINIA Commonwealth Attorney
Commonwealth Attorney
VOTERS
COMMONWEALTH ATTORNEY : 161
Budget Summary
ATTORNEY : 162
COMMONWEALTH
COMMONWEALTH
ATTORNEY
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Commonwealth AttorneyProsecution $1,487,801 $1,363,809 $1,437,861 $1,536,349 $- $1,536,349 $98,488 Commonwealth AttorneyCollections $6,278 $63 $6,529 $6,975 $- $6,975 $446 Victim Witness Program $- $- $- $223,064 $- $223,064 $223,064 TOTAL EXPENDITURES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998 EXPENDITURES BY CLASSIFICATION Personal Services $1,425,253 $1,300,066 $1,417,018 $1,730,966 $- $1,730,966 $313,948 Operations & Maintenance $68,826 $63,806 $27,372 $35,422 $- $35,422 $8,050 Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998 REVENUE BY CLASSIFICATION Local Court Fees $87,726 $24,559 $87,726 $32,726 $- $32,726 $(55,000) Local Recovered Costs $- $6,794 $- $- $- $- $Domestic Violence Grant $45,000 $31,980 $- $- $- $- $Victim Witness Grant $- $- $- $210,674 $- $210,674 $210,674 State/Federal Confiscations $5,555 $8,907 $- $- $- $- $State Shared Expenses $786,674 $818,883 $826,326 $856,642 $46,507 $903,149 $76,823 State Commonwealth Attorney Fees $8,428 $6,845 $8,428 $8,428 $- $8,428 $TOTAL DESIGNATED REVENUE $933,383 $897,968 $922,480 $1,108,470 $46,507 $1,154,977 $232,497 TOTAL UNDESIGNATED REVENUE $560,696 $465,904 $521,910 $657,918 $(46,507) $611,411 $89,501 TOTAL REVENUES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998
About
The Commonwealth Attorney’s is an elected Constitutional Officer responsible for the prosecution of all felony and certain misdemeanor and traffic offenses within Montgomery County, including those occurring in the towns of Blacksburg and Christiansburg and on the Virginia Tech campus. Court is held five times per week in District Court, three to four times per week in Circuit Court and two to three times per week in Juvenile and Domestic Relations Court.
Prosecution
This department is responsible for trying cases in Circuit Court, two General District Courts and the Juvenile and Domestic Relations Court. Through the Victim Witness Program, the office assists victims and witnesses involved in the prosecution of these cases. The office advises citizens, law enforcement agencies and magistrates regarding the interpretation of criminal law.
Collections
The Collections department is responsible for the collection of delinquent fines and costs from Juvenile and Domestic Relations District Court, General District Court(s) and the Circuit Court. This entails collection of reports from the Clerk’s Office, preparation and mailing of collection letters for all fines/costs not paid within 40 days, generating reports and accounting procedures.
Key Performance Indicators
COMMONWEALTH ATTORNEY : 163 COMMONWEALTH ATTORNEY
Performance Targets FY22 Actual FY23 Projected FY24 Projected Facilitate General District, Circuit Court and Juvenile and Domestic Relations Court Cases 100% 100% 100% Drug Court Graduates 2 9 2 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Commonwealth Attorney-Prosecution 14 17 3 Commonwealth Attorney-Collections 0 0 0 TOTAL 14 17 3
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $30,316 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 23 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 23 approved Compensation Board budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee collections in FY 23 and FY 24, ($55,000) is reduced from the Commonwealth Attorney’s base fee revenue for FY 24.
• Victim-Witness Grant Revenue Adjustment and Three Additional Positions (Three FTEs) are Added to the Base Budget – The Commonwealth Attorney receives $210,674 annually in grant funds to support the County’s Victim-Witness Program. In past years, the Victim Witness grant was appropriated after the budget was approved by the Board of Supervisors. The County has sponsored the Victim Witness Grant program through the Commonwealth Attorney’s office for over 26 years. This program provides extremely valuable assistance to the victims and witnesses of crimes by providing information and support throughout the court process. The FY 24 budget includes the revenue and expenditures associated with this program and brings the employees of the program onto the County’s Compensation and Classification Plan. If the grant funding was no longer available, the County would begin funding this necessary program. This change includes three additional FTEs to the Commonwealth Attorney’s Office.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $46,507 is Added to the Commonwealth Attorney’s Compensation Board Revenue – These funds account for a 7% across the board salary increase included in the state’s budget for locally supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded positions in FY 24, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state.
COMMONWEALTH ATTORNEY : 164
COMMONWEALTH ATTORNEY
MONTGOMERY COUNTY, VIRGINIA Circuit Court
Circuit Court Juries CIRCUIT COURT : 165
General Assembly Circuit Court VOTERS
Budget Summary
CIRCUIT COURT : 166 CIRCUIT COURT
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Circuit Court $213,620 $207,306 $213,657 $225,483 $- $225,483 $11,826 Juries $38,045 $37,400 $24,400 $24,400 $- $24,400 $TOTAL EXPENDITURES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826 EXPENDITURES BY CLASSIFICATION Personal Services $203,447 $202,343 $202,757 $214,583 $- $214,583 $11,826 Operations & Maintenance $48,015 $42,160 $35,300 $35,300 $- $35,300 $Capital Outlay $203 $203 $- $- $- $- $TOTAL EXPENDITURES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826 REVENUE BY CLASSIFICATION Local Judge's Secretary Salary $7,500 $7,500 $7,500 $7,500 $- $7,500 $Recovered Costs $3,000 $3,000 $- $- $- $- $Jury Reimbursement $- $15,930 $- $- $- $- $TOTAL DESIGNATED REVENUE $10,500 $26,430 $7,500 $7,500 $- $7,500 $TOTAL UNDESIGNATED REVENUE $241,165 $218,276 $230,557 $242,383 $- $242,383 $11,826 TOTAL REVENUES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826
About
Circuit Court with two resident judges is the trial court of broadest powers in the County and handles all civil cases with claims of more than $25,000. It shares authority with the General District Court to hear matters involving claims between $4,500 and $25,000. The Circuit Court also hears all serious criminal matters involving felonies, handles family matters including divorce, and hears cases appealed from the General District Court and the Juvenile & Domestic Relations District Court. The County provides general operating expenses for each judge, funding for a legal assistant, and office furnishings for the staff.
Circuit Court
The Circuit Court is the principal trial court of the state and have both original and appellate jurisdiction.
Juries
This department provides basic operating expenses for jury services, including juror and witness compensation.
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
CIRCUIT COURT : 167 CIRCUIT COURT
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Circuit Court 3 3 0 Juries 0 0 0 TOTAL 3 3 0
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
CIRCUIT COURT : 168 CIRCUIT COURT
MONTGOMERY COUNTY, VIRGINIA
General District Court
VOTERS
General Assembly General District Court
GENERAL DISTRICT COURT : 169
GENERAL DISTRICT COURT
Budget Summary
GENERAL DISTRICT COURT : 170
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT General District Court $27,711 $12,383 $21,711 $21,711 $- $21,711 $TOTAL EXPENDITURES $27,711 $12,383 $21,711 $21,711 $- $21,711 $EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $21,711 $9,295 $21,711 $21,711 $- $21,711 $Capital Outlay $6,000 $3,088 $- $- $- $- $TOTAL EXPENDITURES $27,711 $12,383 $21,711 $21,711 $- $21,711 $REVENUE BY CLASSIFICATION Local Recovered Costs $- $798 $- $- $- $- $Local Courthouse Maintenance Fees $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $798 $- $- $- $- $TOTAL UNDESIGNATED REVENUE $27,711 $11,584 $21,711 $21,711 $- $21,711 $TOTAL REVENUES $27,711 $12,383 $21,711 $21,711 $- $21,711 $-
GENERAL DISTRICT COURT
About
The General District Court hears criminal, traffic and civil cases, misdemeanor cases, and preliminary felony cases. The division has exclusive original jurisdiction over any claim not exceeding $4,500 and has concurrent jurisdiction with the Circuit Court over any claim from $4,500 to $25,000. Both totals exclude interest and attorney’s fees; however, claims, counter-claims and cross-claims filed in actions for unlawful detainer are not subject to the maximum jurisdictional limit of $25,000.
General District Court
This division is responsible for ensuring that all policies and procedures are complied with as established by the Supreme Court. The General District Court holds court four days a week and staffing is comprised of a clerk and 10 deputy clerks.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
GENERAL DISTRICT COURT : 171
MONTGOMERY COUNTY, VIRGINIA
Juvenile and Domestic Relations Court
VOTERS
Juvenile and Domestic Relations Court
Juvenile and Domestic Relations Court Court Services
General Assembly
JUVENILE AND DOMESTIC RELATIONS COURT : 173
JUVENILE AND DOMESTIC RELATIONS COURT
Budget Summary
JUVENILE AND DOMESTIC RELATIONS COURT : 174
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Juvenile and Domestic Relations Court $14,024 $3,633 $14,024 $14,024 $- $14,024 $Court Services $10,056 $4,923 $6,500 $6,500 $- $6,500 $TOTAL EXPENDITURES $24,080 $8,556 $20,524 $20,524 $- $20,524 $EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $20,524 $5,060 $20,524 $20,524 $- $20,524 $Capital Outlay $3,556 $3,496 $- $- $- $- $TOTAL EXPENDITURES $24,080 $8,556 $20,524 $20,524 $- $20,524 $REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $24,080 $8,556 $20,524 $20,524 $- $20,524 $TOTAL REVENUES $24,080 $8,556 $20,524 $20,524 $- $20,524 $-
JUVENILE AND DOMESTIC RELATIONS COURT
About
The Juvenile and Domestic Relations Court has jurisdiction over all proceedings involving minors, children in need of services, and children who have been abused or neglected. This division also provides probation, counseling and rehabilitation services to children and their families.
Juvenile and Domestic Relations Court
This court hears cases involving adults accused of child abuse, abandonment of children, child support and visitation, custody disputes, offenses against family members, delinquency petitions, and traffic violations. This court provides entrustment agreements, court-ordered rehabilitation services, and court consent for certain medical treatments.
Court Services
Court Services provides probation services for the County’s Juvenile and Domestic Relations Court. The office conducts predisposition reports, processes intake complaints, and maintains an average daily population of 75 juveniles on probation. Office personnel consists of seven probation officers, one secretary and one probation supervisor.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
JUVENILE AND DOMESTIC RELATIONS COURT : 175
MONTGOMERY COUNTY, VIRGINIA Magistrate
VOTERS
General Assembly Courts
MAGISTRATE : 177
Magistrate
Budget Summary
MAGISTRATE : 178 MAGISTRATE
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Magistrate $5,000 $1,618 $5,000 $5,000 $- $5,000 $TOTAL EXPENDITURES $5,000 $1,618 $5,000 $5,000 $- $5,000 $EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $3,234 $(94) $5,000 $5,000 $- $5,000 $Capital Outlay $1,766 $1,713 $- $- $- $- $TOTAL EXPENDITURES $5,000 $1,618 $5,000 $5,000 $- $5,000 $REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $5,000 $1,618 $5,000 $5,000 $- $5,000 $TOTAL REVENUES $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
About
The Magistrate’s Office provides judicial services for the 27th Judicial District within Region 1. Magistrates possess regional authority and assist all districts within Region 1, which consist of the 27th, 28th, 29th, and 30th Judicial Districts. The Magistrate’s Office operates 24 hours a day, 7 days a week.
Magistrate
The Executive Secretary of the Supreme Court of Virginia appoints magistrates. The Magistrate’s Office conducts probable cause hearings to determine the issuance of arrest warrants, summonses, search warrants, temporary detention orders, emergency custody orders, emergency protective orders, and civil processes. Magistrates also conduct bail hearings to determine release or commitment to jail. Magistrates can accept prepayments for certain traffic infractions and pre-payable misdemeanor offenses.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
MAGISTRATE : 179
MAGISTRATE
Performance Targets FY22 Actual FY23 Projected FY24 Projected Warrants, Summons, Mental Health Processes, and Emergency Protective Orders Issued 12,067 12,067 12,067 Operational 24 Hours Per Day, 7 Days Per Week 100% 100% 100%
MONTGOMERY COUNTY, VIRGINIA
Clerk of the Circuit Court
VOTERS
CLERK OF THE CIRCUIT COURT : 181
Clerk of the Circuit Court
Budget Summary
CLERK OF THE CIRCUIT COURT
OF THE
: 182 CLERK
CIRCUIT COURT
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Clerk of the Circuit Court $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827 TOTAL EXPENDITURES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827 EXPENDITURES BY CLASSIFICATION Personal Services $795,632 $743,959 $777,075 $839,902 $- $839,902 $62,827 Operations & Maintenance $56,326 $41,106 $56,430 $56,430 $- $56,430 $Capital Outlay $104 $104 $- $- $- $- $TOTAL EXPENDITURES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827 REVENUE BY CLASSIFICATION Local Fees $47,600 $80,513 $47,600 $47,600 $- $47,600 $Recovered Costs $12,000 $10,770 $12,000 $12,000 $- $12,000 $State Shared Expenses $534,792 $529,257 $561,725 $588,459 $26,528 $614,987 $53,262 TOTAL DESIGNATED REVENUE $594,392 $620,540 $621,325 $648,059 $26,528 $674,587 $53,262 TOTAL UNDESIGNATED REVENUE $257,670 $164,629 $212,180 $248,273 $(26,528) $221,745 $9,565 TOTAL REVENUES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827
CLERK OF THE CIRCUIT COURT
About
The Clerk of the Circuit Court is an elected Constitutional Officer who serves as the record keeper for the County. This division serves as the repository for the Court’s records, a clearinghouse for court information, and is also responsible for maintaining records for all bench and jury trials.
Clerk of the Circuit Court
Clerk of the Circuit Court Division issues concealed handgun permits, subpoenas, processes court orders and collects court fees. Divorces, adoptions, legal name changes, deeds, deeds of trusts, land plats, and assignments are recorded in this office. Other public services include issuing marriage licenses, passports, notary applications; assisting with genealogy research; entering judgments; probating wills and qualifying estate executors; and scanning and imaging of documents. Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $26,734 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 23 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 23 approved Compensation Board budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include
CLERK OF THE CIRCUIT COURT : 183
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Clerk of the Circuit Court 11 11 0 TOTAL 11 11 0
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $26,528 is Added to the Clerk of the Circuit Court’s Compensation Board Revenue – These funds account for a 7% across the board salary increase included in the state’s budget for locally supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded positions in FY 24, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state.
CLERK OF THE CIRCUIT COURT : 184
OF THE
CLERK
CIRCUIT COURT
MONTGOMERY COUNTY, VIRGINIA
Sheriff - Compensation Board
VOTERS
Sheriff Compensation Board
Civil and Court Security Field Operations
Jail Block
Jail Operations
SHERIFF - COMPENSATION BOARD : 185
SHERIFF - COMPENSATION BOARD
Budget Summary
SHERIFF
- COMPENSATION BOARD : 186
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Civil and Court Security $913,896 $882,171 $980,988 $951,306 $- $951,306 $(29,682) Dispatching $- $- $- $- $- $- $Jail Block $194,559 $145,138 $176,898 $166,898 $- $166,898 $(10,000) Jail Operations $2,386,865 $2,266,723 $2,403,997 $2,515,119 $- $2,515,119 $111,122 Field Operations $5,458,579 $5,298,110 $5,584,534 $5,873,953 $- $5,873,953 $289,419 TOTAL EXPENDITURES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859 EXPENDITURES BY CLASSIFICATION Personal Services $8,146,904 $7,924,225 $8,611,019 $8,971,878 $- $8,971,878 $360,859 Operations & Maintenance $633,149 $564,728 $535,398 $535,398 $- $535,398 $Capital Outlay $173,846 $103,189 $- $- $- $- $TOTAL EXPENDITURES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859 REVENUE BY CLASSIFICATION Local Recovered Costs $- $10,803 $- $- $- $- $State Shared Expenses $4,786,968 $4,743,863 $5,013,456 $5,039,510 $339,840 $5,379,350 $365,894 State Jail Block $139,074 $123,428 $139,074 $139,074 $- $139,074 $TOTAL DESIGNATED REVENUE $4,926,042 $4,878,093 $5,152,530 $5,178,584 $339,840 $5,518,424 $365,894 TOTAL UNDESIGNATED REVENUE $4,027,857 $3,714,049 $3,993,887 $4,328,692 $(339,840) $3,988,852 $(5,035) TOTAL REVENUES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859
SHERIFF - COMPENSATION BOARD
About
This division is designed to show the costs shared between the state and the County for operations of the Sheriff’s Office. The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations.
Civil and Court Security
The Civil and Court Security department’s responsibilities include service of civil process such as asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division.
Dispatching
Dispatching functions have been moved to the New River Valley Emergency Communications Regional Authority.
Jail Block
This is the jail per diem sent to the County by the State for the housing and care of inmates. Funds are based on the number of inmates housed and the charges placed against them and/or their sentence. All funds are used to operate the jail as mandated by the Code of Virginia.
Jail Operations
This department provides for the care and security of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state.
Field Operations
Field Operations’ duties include patrolling the County, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, and criminal apprehension.
Key Performance Indicators
SHERIFF - COMPENSATION BOARD : 187
Performance Targets FY22 Actual FY23 Projected FY24 Projected Calls for Service 31,128 31,128 31,128 Civil Processes Served 23,231 23,231 23,231 Crash Investigations Conducted 698 698 698 Court Sessions Worked 932 932 932
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $26,054 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 23 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 23 approved Compensation Board budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $339,840 is Added to the Sheriff’s Compensation Board Revenue – These funds account for a 7% across the board salary increase included in the state’s budget for locally supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded positions in FY 24, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state.
SHERIFF - COMPENSATION BOARD : 188
SHERIFF - COMPENSATION BOARD
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Civil and Court Security 12 12 0 Dispatching 0 0 0 Jail Block 0 0 0 Jail Operations 25 25 0 Field Operations 62 62 0 TOTAL 99 99 0
MONTGOMERY COUNTY, VIRGINIA
Sheriff - County
VOTERS
Sheriff County
Civil and Court Security Jail Operations
Criminal Investigations Field Operations
Civil & Court Security Police Training Academy Support Services
Civil & Court Security
Civil & Court Security
Inmate Litter Pickup Program
Western VA Regional Jail
SHERIFF - COUNTY : 189
Budget Summary
SHERIFF - COUNTY : 190 SHERIFF - COUNTY
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Civil and Court Security $723,218 $721,020 $706,445 $713,455 $- $713,455 $7,010 Dispatching $- $- $- $- $- $- $Jail Operations $588,019 $583,529 $586,991 $589,367 $- $589,367 $2,376 Field Operations $1,949,658 $1,888,025 $1,834,911 $1,902,636 $333,910 $2,236,546 $401,635 Police Training Academy $123,672 $48,443 $45,000 $50,000 $- $50,000 $5,000 Wireless 911 $- $- $- $- $- $- $Support Services $223,160 $218,839 $201,368 $374,313 $293,813 $668,126 $466,758 Criminal Investigations $92,416 $8,156 $6,000 $6,000 $- $6,000 $Inmate Litter Pickup $54,692 $50,216 $98,350 $105,256 $- $105,256 $6,906 Contracted Overtime $99,542 $99,096 $120,479 $128,914 $- $128,914 $8,435 Western VA Regional Jail $4,078,385 $3,179,655 $4,078,385 $4,078,385 $- $4,078,385 $TOTAL EXPENDITURES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120 EXPENDITURES BY CLASSIFICATION Personal Services $1,955,486 $1,943,847 $2,139,375 $2,409,772 $293,813 $2,703,585 $564,210 Operations & Maintenance $5,022,456 $3,972,001 $4,452,208 $4,313,442 $232,510 $4,545,952 $93,744 Capital Outlay $954,820 $881,130 $1,086,346 $1,225,112 $101,400 $1,326,512 $240,166 TOTAL EXPENDITURES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120 REVENUE BY CLASSIFICATION Local E 911 Tax $- $- $- $- $- $- $Project Life Saver $2,000 $- $2,000 $2,000 $- $2,000 $Interest $140 $4 $140 $25 $- $25 $(115) Local Fees $4,137 $4,137 $4,137 $4,137 $- $4,137 $Courthouse Security Fees $140,000 $156,060 $155,000 $150,000 $- $150,000 $(5,000) Jail Non Con. $50 $- $50 $- $- $- $(50) State Confiscations $7,206 $17,840 $- $- $- $- $Federal Confiscations $- $654 $- $- $- $- $Local Recovered Costs $184,262 $204,254 $101,000 $101,000 $- $101,000 $Local Jail Fees $8,000 $4,614 $8,000 $5,015 $- $5,015 $(2,985) Local DNA Fees $500 $803 $500 $500 $- $500 $Local Inmate Phone Fees $7,000 $32,487 $7,000 $37,500 $- $37,500 $30,500 Local Inmate Medical Fees $800 $- $800 $- $- $- $(800) Local Prisoner/Boarding $800 $1,000 $800 $1,000 $- $1,000 $200 Local Fingerprinting $800 $1,503 $800 $800 $- $800 $HEM Shared Expenses $- $- $- $- $- $- $Background Fees $33,250 $30,163 $33,250 $36,000 $- $36,000 $2,750 HEM Drug Testing $7,000 $3,913 $7,000 $7,000 $- $7,000 $HEM Monitoring $30,000 $22,236 $30,000 $37,500 $- $37,500 $7,500 HEM Connection $2,500 $730 $2,500 $500 $- $500 $(2,000) Donations $- $- $- $- $- $- $State Wireless 911 $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $428,445 $480,398 $352,977 $382,977 $- $382,977 $30,000 TOTAL UNDESIGNATED REVENUE $7,504,317 $6,316,581 $7,324,952 $7,565,349 $627,723 $8,193,072 $868,120 TOTAL REVENUES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120
SHERIFF - COUNTY
About
The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations.
Civil and Court Security
The Civil and Court Security department’s responsibilities include service of civil process such as asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division.
Dispatching
Public Safety Answering Point (PSAP) functions are now handled by the New River Valley Emergency Communications Regional Authority.
Jail Operations
This department provides for the care and security of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state.
Field Operations
Field Operations’ duties include patrolling the county, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, and criminal apprehension.
Police Training Academy
To meet the standards of the Department of Criminal Justice Services and state training requirements, the academy provides for basic training, re-certifications, and other specialized training as required.
Wireless 911
The state mandates that localities provide Wireless 911 services, and the Virginia Wireless Board supplements funding for Wireless 911. The New River Valley Emergency Communications Regional Authority assumed these duties July 2016.
Support Services
The Support Services department provides administrative and operational support services to all other departments within the Sheriff’s Office. Responsibilities include grants, accreditation, public presentations/ community events, Drug Abuse Resistance Education (D.A.R.E.), school resource officers, training, policy/ procedure, media relations, public information, uniform/equipment acquisition, website management, planning, Citizen’s Police Academy, and the Project Lifesaver program.
Criminal Investigations
The Criminal Investigations department investigates complex cases involving traditional and non-traditional criminal conduct, including but not limited to organized crime, misuse of public funds, fraud, consumer fraud, crimes against persons including murder, rape, robbery, crimes against property, narcotics and other crimes.
SHERIFF - COUNTY : 191
SHERIFF - COUNTY
Inmate Litter Pickup Program
This covers the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program to clean litter from County roads.
These are services paid for by outside entities such as Virginia Tech, U.S. Forest Service and the U.S. Marshals.
Western VA Regional Jail
The County is a participant in the Western Virginia Regional Jail (WVRJ) in Roanoke County, Virginia. The WVRJ facility has 805 general population beds and can be expanded to hold an additional 649 inmates. The regional jail serves Montgomery, Franklin and Roanoke counties and the City of Salem.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Two School Resource Officers (Two FTEs) are Added to the Base Budget – $159,740 and two FTEs were added off-cycle in FY 23 for two additional School Resource Officers. These positions have become part of the base budget for FY 24 and add two additional FTEs to the Montgomery County Sheriff’s Office.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
SHERIFF - COUNTY : 192
Contracted Overtime
Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Civil and Court Security 10 10 0 Dispatching 0 0 0 Jail Operations 2 2 0 Field Operations 10.5 10.5 0 Police Training Academy 0 0 0 Wireless 911 0 0 0 Support Services 1 7 6 Criminal Investigations 0 0 0 Inmate Litter Pickup 0 0 0 Contracted Overtime 0 0 0 Western VA Regional Jail 0 0 0 TOTAL 23.5 29.5 6
collections in FY 23 and FY 24, an additional $30,000 is added to the Sheriff’s base fee revenue for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $112,510 is Added for a Body Camera Contract – Additional funding has been added to cover the cost of an existing contract for body cameras. The Sheriff entered into a new contract agreement for body cameras at cost of $187,284. The Sheriff’s base budget only supports $74,774. $112,510 is required in additional funds.
• $120,000 is Added for Gasoline – Additional funding in the amount of $120,000 has been added to cover the increase in fuel costs due to the size of the Sheriff’s fleet and rising gasoline and diesel prices.
• $101,400 is Added for Motor Vehicles and Equipment Costs – Additional funding has been added to cover the increased cost of motor vehicles. In order to maintain the County’s fleet of law enforcement vehicles, the Sheriff replaces 5 vehicles per year. Based on the increased cost of new vehicles, the Sheriff’s base budget of $190,000 only supports the replacement of 3 vehicles. The additional $101,400 provides the Sheriff with the resources to replace 5 vehicles at current vehicle prices.
• $228,813 is Added for Three School Resource Officers (3 FTEs) – $228,813 and three FTEs are added to Sheriff’s Office to cover the cost of three School Resource Officers for schools in the Town of Christiansburg.
• $65,000 is Added for a Two Part-time Community Resource Officers (One FTE) – $65,000 and two part-time Community Resource Officers (one FTE) are added to the Sheriff’s Office to provide law enforcement support at the Government Center. These positions will provide coverage at the Government Center along with supplementary coverage for off-site facilities to include meetings and special events being held within County facilities. These positions will also assist Planning/Zoning officials with site visits, follow-up on certain zoning complaints, and work with code enforcement as needed.
SHERIFF - COUNTY : 193 SHERIFF - COUNTY
MONTGOMERY COUNTY, VIRGINIA
Fire Departments and Rescue Squads
VOTERS
Board of Supervisors
Fire and Rescue Commission
Fire Departments
Rescue Squads
Blacksburg Fire Department
Christiansburg Fire Department
Elliston Fire Department
Long Shop McCoy Fire Department
Riner Fire Department
Blacksburg Rescue Squad
Civil & Court Security
Christiansburg Rescue Squad
Long Shop McCoy Rescue Squad
Civil & Court Security
Riner Rescue Squad
Civil & Court Security
FIRE DEPARTMENTS AND RESCUE SQUADS : 195
FIRE DEPARTMENTS AND RESCUE SQUADS
Budget Summary
FIRE DEPARTMENTS AND RESCUE SQUADS : 196
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Retirement; Insurance; and Incentives $499,800 $492,438 $458,300 $487,845 $10,000 $497,845 $39,545 Blacksburg Fire Department $132,012 $132,012 $125,342 $125,342 $- $125,342 $Christiansburg Fire Department $130,451 $130,451 $125,295 $125,295 $- $125,295 $Elliston Fire Department $110,000 $110,000 $110,000 $116,200 $- $116,200 $6,200 Long Shop McCoy Fire Department $95,040 $95,040 $95,040 $95,040 $- $95,040 $Riner Fire Department $99,173 $99,173 $104,173 $104,173 $- $104,173 $Blacksburg Rescue Squad $119,187 $119,187 $129,187 $129,187 $- $129,187 $Christiansburg Rescue Squad $103,950 $103,950 $103,950 $103,950 $- $103,950 $Long Shop McCoy Rescue Squad $48,301 $48,301 $48,301 $48,301 $- $48,301 $Riner Rescue Squad $95,015 $95,015 $105,015 $100,015 $- $100,015 $(5,000) Shawsville Rescue Squad $96,583 $96,583 $106,033 $- $- $- $(106,033) Funds to be Distributed by F&R Comm $115,441 $- $3,345 $2,145 $- $2,145 $(1,200) Radio Reserve $41,830 $- $- $- $- $- $Training Center $66,077 $33,529 $14,200 $14,200 $4,300 $18,500 $4,300 TOTAL EXPENDITURES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188) EXPENDITURES BY CLASSIFICATION Retirement and Insurance $499,800 $492,438 $458,300 $487,845 $10,000 $497,845 $39,545 Training Center $66,077 $33,529 $14,200 $14,200 $4,300 $18,500 $4,300 Fire Departments $566,676 $566,676 $559,850 $566,050 $- $566,050 $6,200 Rescue Squads $463,036 $463,036 $492,486 $381,453 $- $381,453 $(111,033) Radio Reserve $41,830 $- $- $- $- $- $Funds to be Distributed by F&R Comm $115,441 $- $3,345 $2,145 $- $2,145 $(1,200) TOTAL EXPENDITURES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188) REVENUE BY CLASSIFICATION Local Recovered Costs $- $740 $- $- $- $- $Donations $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $740 $- $- $- $- $TOTAL UNDESIGNATED REVENUE $1,752,860 $1,554,939 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188) TOTAL REVENUES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188)
FIRE DEPARTMENTS AND RESCUE SQUADS
About
The County provides funding for the four volunteer fire departments and the five volunteer rescue squads that deliver emergency services to citizens.
Retirement and Insurance
The County has coverage for fire and rescue members which includes accident and sickness, workers compensation, life insurance, and retirement benefits.
Fire Departments
Fire departments provide volunteer fire services to County and town residents. The Virginia Department of Fire Programs’ basic training for firefighters involves a minimum of 192 hours, which includes 160 hours of Firefighter Level 1 training and 32 hours of hazmat training. This does not include the in-house training required to operate the equipment of individual departments.
Rescue Squads
Rescue squads provide volunteer rescue services to County and town residents. The Virginia Department of Health’s Office of Emergency Medical Services and local squads offer training for squad members. The Emergency Medical Technician (EMT) is required to complete a minimum of 154 hours of training, enhanced rescue members have 256 hours of training, the intermediate rescuer has 528 training hours and paramedics have a minimum 781 training hours. This prepares rescue squad volunteers to provide basic emergency medical care and transportation for patients. Local squads require volunteers to answer calls at will and on assigned call nights.
Regional Fire and Rescue Training Center
The Regional Training Center is available to all agencies in Montgomery County as well as Floyd, Giles and the Radford Army Ammunition Plant Fire Departments. The Training Center property is owned by the Blacksburg Fire Department Foundation with a 25 year lease to Montgomery County. All buildings on site have been purchased through private donations and grants, and the County insures the property. The Town of Christiansburg and the Town of Blacksburg provided labor and equipment for site development. Volunteer fire personnel constructed training aids such as a maze, ladder tower, and ventilation simulator for use at the center.
Key Performance Indicators
FIRE DEPARTMENTS AND RESCUE SQUADS : 197
Performance Targets FY22 Actual FY23 Projected FY24 Projected Fire Department Calls 2,966 3,000 3,000 Rescue Squad Calls 11,627 11,700 11,700
FIRE DEPARTMENTS AND RESCUE SQUADS
Fire and Rescue Operating Budgets
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• $963,848 is Included for Fire and Rescue Operations – As part of this year’s base budget process, the Fire and Rescue Commission distributed $6,200 in base funding to cover Fire and Rescue one-time budget requests for FY 24 for Elliston Fire Department. $2,145 remains unallocated to be distributed by the Fire and Rescue Commission at a later date. In addition, $106,033 in base funds for Shawsville Rescue Squad have been removed from the base budget as Shawsville Rescue Squad has dissolved.
FIRE DEPARTMENTS AND RESCUE SQUADS : 198
FY 24 FY 24 FY 24 FY 24 FY 24 Base Recurring Recurring One-time Total Fire Departments Addition Budget Addition Blacksburg FD $125,342 $- $125,342 $- $125,342 Christiansburg FD $125,295 $- $125,295 $- $125,295 Elliston FD $110,000 $- $110,000 $6,200 $116,200 Long Shop/McCoy FD $95,040 $- $95,040 $- $95,040 Riner FD $104,173 $- $104,173 $- $104,173 Subtotal for FD $559,850 $- $559,850 $6,200 $566,050 Rescue Squads Blacksburg RS $129,187 $- $129,187 $- $129,187 Christiansburg RS $103,950 $- $103,950 $- $103,950 Long Shop/McCoy RS $48,301 $- $48,301 $- $48,301 Riner RS $100,015 $- $100,015 $- $100,015 Subtotal for RS $381,453 $- $381,453 $- $381,453 Fire and Rescue Training Center $14,200 $- $14,200 $- $14,200 Fire and Rescue Training Center $14,200 $- $14,200 $- $14,200 Distribution by Fire & Rescue Commission $8,345 $- $8,345 $(6,200) $2,145 Subtotal Undistributed $8,345 $- $8,345 $(6,200) $2,145 Fire and Rescue Contingency $- $- $- $- $Total Fire and Rescue Contingency $- $- $- $- $Total - Operating Budgets $963,848 $- $963,848 $- $963,848
FIRE DEPARTMENTS AND RESCUE SQUADS
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $4,300 is Added for Basic Utility Cost Increases – Additional funding has been added to cover the cost of basic utility increases at the Fire and Rescue Training Center. This increase is based on actual costs in FY 23 and anticipated increases for FY 24.
• $10,000 is Added for Insurance Premium Increases – Additional funding has been added to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 23 and anticipated increases for FY 24.
FIRE DEPARTMENTS AND RESCUE SQUADS : 199
VIRGINIA
Animal Care and Adoption Center
MONTGOMERY COUNTY,
Board of Supervisors
County Administrator
VOTERS
Assistant County Administrator
ANIMAL CARE AND ADOPTION CENTER : 201
Animal Care and Adoption Center
ANIMAL CARE AND ADOPTION CENTER
Budget Summary
ANIMAL CARE AND ADOPTION CENTER
: 202
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Animal Care & Adoption Center - County $516,900 $405,309 $489,400 $534,149 $30,519 $564,668 $75,268 Animal Care & Adoption CenterDonations $273,784 $265,608 $271,720 $288,662 $- $288,662 $16,942 TOTAL EXPENDITURES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210 EXPENDITURES BY CLASSIFICATION Personal Services $560,302 $523,206 $621,259 $682,950 $30,519 $713,469 $92,210 Operations & Maintenance $164,460 $131,832 $139,861 $139,861 $- $139,861 $Capital Outlay $65,922 $15,879 $- $- $- $- $TOTAL EXPENDITURES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210 REVENUE BY CLASSIFICATION Local Fees $80,000 $103,554 $98,500 $88,500 $- $88,500 $(10,000) Private Grants $3,000 $3,000 $- $- $- $- $Recovered Costs $- $- $- $- $- $- $Donations $174,109 $147,958 $174,109 $174,109 $(43,527) $130,582 $(43,527) TOTAL DESIGNATED REVENUE $257,109 $254,511 $272,609 $262,609 $(43,527) $219,082 $(53,527) TOTAL UNDESIGNATED REVENUE $533,575 $416,406 $488,511 $560,202 $74,046 $634,248 $145,737 TOTAL REVENUES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210
ANIMAL CARE AND ADOPTION CENTER About
The Animal Care and Adoption Center, which opened in 2017, combines animal care and recreation services. Located on five acres along Cinnabar Road near the County’s Frog Pond recreational area, the 16,300 square foot Center’s primary goal is to increase animal adoptions by expanding visitation and maximizing visibility through attractive design, in a recreational setting. The Center represents a transition from a traditional pound facility to a community hub for companion animal resources and leisure time events. Donations and County dollars support the Center and its staff.
Animal Care and Adoption Center
The Center offers educational tours and classes, vaccination and spay/neuter clinics, pet training classes, animal demonstrations, outdoor events and other leisure time activities. Long range plans include integrating the Center with a dog park and walking trails connecting the Frog Pond, picnic shelters, and disc golf course, making the entire area a recreation destination.
Animal Care and Adoption Center-Donations
Donations support 15% of the facility and staffing costs to operate the Center.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
ANIMAL CARE AND ADOPTION CENTER : 203
Performance Targets FY22 Actual FY23 Projected FY24 Projected Live Release Rate 93% 93% 93% Number of New Volunteers 5,080 6,100 6,100 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Animal Care & Adoption Center - County 6 7 1 Animal Care & Adoption Center - Donations 3.5 3.5 0 TOTAL 9.5 10.5 1
ANIMAL CARE AND ADOPTION CENTER
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee collections in FY 23 and FY 24, ($10,000) is reduced from the Animal Care and Adoption Center’s base fee revenue for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• ($43,527) is Reduced from the ACAC’s Donation Revenue Budget – This adjustment reflects an estimated reduction in donations. Specific donations have been made since the Center’s inception in 2017 to help fund initial operations, with a plan that these donations would gradually be reduced over time. These donations are expected to decrease over the next four years. The Center continues to receive generous community support through various donations of funding, supplies and volunteer labor.
• $30,519 is Added to Convert One Part-time Nonclassified Office Technician to One Full-Time Classified Office Technician (One FTE) – The ACAC has been unable to find long-term part-time office technician help. As a result, the center is operating under a constant staff shortage. By reclassifying the part-time office technician to a full-time position, the County will be able to stabilize team staffing, scheduling challenges and provide a more consistent level of care to the animals.
ANIMAL CARE AND ADOPTION CENTER : 204
MONTGOMERY COUNTY, VIRGINIA
General Services
VOTERS
Board of Supervisors County Administrator
Deputy County Administrator/CFO
General Services
Administration
Housekeeping
Motor Pool
Animal Control
Inspections
Solid Waste Collections
Buildings and Grounds
Centralized Maintenance Garage
Lawns and Landscaping
Litter Control
Mid-County Landfill
Stormwater Management Thompson Landfill
GENERAL SERVICES : 205
GENERAL SERVICES
Budget Summary
GENERAL SERVICES : 206
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Administration $557,989 $456,482 $474,749 $505,309 $- $505,309 $30,560 Animal Control $322,590 $302,830 $295,888 $307,796 $- $307,796 $11,908 Buildings and Grounds $2,226,269 $2,202,877 $2,068,963 $2,106,876 $267,565 $2,374,441 $305,478 Centralized Maintenance $139,791 $95,634 $150,000 $150,000 $- $150,000 $Housekeeping $593,858 $569,169 $653,224 $715,321 $54,869 $770,190 $116,966 Lawns and Landscaping $343,328 $268,554 $313,828 $331,837 $73,869 $405,706 $91,878 Litter Control $115,109 $113,703 $112,587 $118,402 $- $118,402 $5,815 Solid Waste Collections $2,486,714 $2,051,470 $2,167,062 $2,260,110 $206,270 $2,466,380 $299,318 Motor Pool $14,970 $12,960 $124,070 $124,070 $- $124,070 $Garage Operations $122,778 $129,335 $111,848 $122,146 $83,760 $205,906 $94,058 Stormwater Management $127,492 $125,962 $128,332 $130,010 $79,583 $209,593 $81,261 Inspections $444,108 $433,799 $455,025 $435,616 $- $435,616 $(19,409) Mid-County Landfill $123,805 $76,666 $128,200 $128,200 $- $128,200 $Soil Erosion and Sediment Control $1,000 $- $1,000 $1,000 $- $1,000 $Thompson Landfill $61,110 $16,007 $53,000 $53,000 $- $53,000 $TOTAL EXPENDITURES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833 EXPENDITURES BY CLASSIFICATION Personal Services $3,809,766 $3,525,612 $3,906,281 $4,158,198 $189,321 $4,347,519 $441,238 Operations & Maintenance $3,287,860 $3,071,193 $3,078,525 $3,078,525 $576,595 $3,655,120 $576,595 Capital Outlay $583,286 $258,643 $252,970 $252,970 $- $252,970 $TOTAL EXPENDITURES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833 REVENUE BY CLASSIFICATION Local Animal Licenses $- $(50) $- $- $- $- $Dog & Cat Sterilization $- $1,938 $- $- $- $- $Local Recovered Costs $171,379 $160,895 $171,379 $171,379 $- $171,379 $Local Courthouse Maintenance $40,000 $21,892 $40,000 $22,500 $- $22,500 $(17,500) Local Health/HS Utilities $81,330 $68,873 $81,330 $81,330 $- $81,330 $Local Health/HS Maintenance $11,665 $16,800 $11,665 $16,800 $- $16,800 $5,135 Local Cons Utility Tax $- $- $- $- $- $- $Local Waste Collection $5,700 $- $5,700 $- $- $- $(5,700) State Litter Control Grant $16,450 $41,061 $16,450 $41,061 $- $41,061 $24,611 Jail Block Revenue $21,500 $21,500 $21,500 $21,500 $- $21,500 $Local Soil Erosion Fees $24,970 $24,340 $24,970 $24,970 $- $24,970 $Local Stormwater Fees $21,385 $6,450 $21,385 $6,450 $- $6,450 $(14,935) Local Building Permits $103,771 $102,949 $103,771 $108,980 $- $108,980 $5,209 Local Occupancy Permits $950 $975 $950 $950 $- $950 $Local Electrical Permits $24,620 $32,049 $24,620 $24,620 $- $24,620 $Local Mechanical Permits $15,800 $13,911 $15,800 $15,800 $- $15,800 $Local Plumbing Permits $15,340 $11,493 $15,340 $15,340 $- $15,340 $Local Manufactured Housing Permits $6,000 $9,244 $6,000 $7,500 $- $7,500 $1,500 Local Re-inspect Fees $1,320 $2,256 $1,320 $3,000 $- $3,000 $1,680 TOTAL DESIGNATED REVENUE $562,180 $536,575 $562,180 $562,180 $- $562,180 $TOTAL UNDESIGNATED REVENUE $7,118,732 $6,318,873 $6,675,596 $6,927,513 $765,916 $7,693,429 $1,017,833 TOTAL REVENUES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833
GENERAL SERVICES
About
General Services division is responsible for auxiliary and operational support services for all County divisions. Services are provided through Administration, Animal Control, Buildings and Grounds, Centralized Maintenance, Housekeeping, Lawns and Landscaping, Litter Control, and Solid Waste Collection. The division also oversees Internal Services, Engineering, Stormwater, Landfills, and Inspections.
Administration
This department manages administrative functions for the division.
Animal Control
Animal Control enforces County ordinances and state laws relating to animals, including impounding stray dogs, investigating livestock deaths due to animals, quarantines for animals involved in bite cases, and investigating animal cruelty. It also maintains the safety of the public as it pertains to animal ordinances and educates the public about animal laws and welfare.
Buildings and Grounds
Buildings and Grounds is responsible for the preservation of County facilities. It maintains 38 County buildings and facilities, eight recreational parks and two industrial parks, and provides general labor support for repair and remodeling projects.
Centralized Maintenance
Centralized Maintenance funds one-time projects such as emergency repairs that are not generally funded through the operational budget due to their nature.
Garage Operations
Garage Operations provides efficient repairs, services, inspections and maintenance of about 187 County vehicles, including the sheriff’s fleet.
Housekeeping
The Housekeeping department provides custodial services to ensure the cleanliness and safety of 11 County facilities, which is approximately 400,000 square feet of space.
Inspections
Inspections is responsible for the enforcement of the Uniform Statewide Building Code to protect health, safety and welfare of citizens.
Lawns and Landscaping
Lawns & Landscaping is responsible for maintaining 159 acres of property, including landscaping services, tree trimming and grass cutting. It also assists in maintaining recreational facilities, including the Motor Mile Complex, Plum Creek ballfields, Auburn ballfields, and the both new and old Shawsville elementary school ballfields.
Litter Control
Litter Control manages the annual roadside waste clean-up, hazardous waste collection and annual latex paint exchange. It also works in conjunction with the towns of Christiansburg and Blacksburg, and Virginia Tech to maintain litter control efforts within the County.
Motor Pool
The Motor Pool provides a centralized pool of County owned vehicles for use by County divisions while conducting County business.
GENERAL SERVICES : 207
GENERAL SERVICES
Solid Waste Collections
Solid Waste Collections provides 10 consolidated sites where residents may dispose of household trash, bulky items and recyclables.
Stormwater Management
This department implements and ensures regulation and permit compliance with the County’s Stormwater Management ordinance and the Municipal Separate Storm Sewer System (MS4) permits. Stormwater regulations protect water quality from harmful pollutants that can accumulate when rain and snowmelt flow over impervious surfaces (streets, parking areas, buildings, etc.). When heavy or prolonged rains saturate the ground surface, runoff is channeled into storm sewers that ultimately end up in streams, creeks, rivers and the ocean. This department also administers policies, procedures and respective fee schedules related to stormwater compliance, and reviews erosion and sediment control plans prior to issuing land disturbing permits, prepares reports for the Virginia Department of Environmental Quality, and responds to citizen concerns about stormwater drainage issues.
Thompson and Mid-County Landfills
The Thompson and Mid-County Landfills were closed in 1993 and 1997, respectively. State and federal laws and regulations required the County to perform groundwater monitoring and mitigation, in 2013 the Department of Environmental Quality required an additional 10 years of monitoring landfills.
Key Performance Indicators
Personnel
GENERAL SERVICES : 208
Performance Targets FY22 Actual FY23 Projected FY24 Projected County Vehicles Maintained 209 209 209 Solid Waste Collections (Tons) 12,073 12,073 12,073 Recycling Collections (Tons) 1,287 1,287 1,287 Land Disturbance Permits Issued 40 40 40 Building and Trades Permits Issued 1,232 1,232 1,232 County Facilities Maintained 38 38 38 County Properties (Acres) 159 159 159
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Administration 4 4 0 Animal Control 4 4 0 Buildings and Grounds 7 7 0 Centralized Maintenance 0 0 0 Friends of Animal Care and Control 0 0 0 Housekeeping 11 12 1 Lawns and Landscaping 4 5 1 Litter Control 1 1 0 Solid Waste Collections 8.6 8.6 0 Motor Pool 0 0 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $230,835 is Added for Increased Cost of Operations Due to Inflation –Based on increased costs in FY 23 and anticipated costs in FY 24, additional funding is needed for various categories: preventive maintenance service contracts for County facilities provided by third-party vendors ($64,000); heating and electric costs ($60,000); agricultural supplies ($19,000); gasoline and stock diesel ($87,835).
• $134,000 is Added for Tipping Fee Costs – Based on actual usage in FY 23 and anticipated fee increases by the Montgomery Regional Solid Waste Authority (MRSWA) in FY 24, $134,000 in additional funding is necessary to cover tipping fee costs.
• $67,000 is added for Operating Costs of the New County Garage – In the spring of 2023, renovations for the new County garage will be completed. This new facility requires additional operating expenses for FY 24. These costs include $12,000 for maintenance service contracts, $49,000 for utilities and $6,000 for repairs. These costs are net increases above the County’s existing costs at the old County garage.
GENERAL SERVICES : 209
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Garage Operations 2 2 0 Stormwater Management 1 2 1 Inspections 5 5 0 Mid-County Landfill 0 0 0 Soil Erosion and Sediment Control 0 0 0 Thompson Landfill 0 0 0 TOTAL 47.6 50.6 3
GENERAL SERVICES
GENERAL SERVICES
• $16,760 is Added for Fleet Management Software – Funding has been added to cover the cost of new fleet management software for the County Garage. This software will allow more efficient record keeping and tracking of routine and special services performed on County vehicles.
• $128,000 is added in Additional Operating Costs for the New Registrar Building Leased Space – In the spring of 2023, renovations for the new County Registrar Building leased space will be completed. This newly leased facility requires additional operating expenses including lease expense of $90,000, utilities of $32,000, and maintenance of $6,000.
• $54,869 is Added for a Groundskeeper Position (One FTE) – The expansion of Creed Field Park and development of Auburn Park increases the required area for mowing from 133 acres to 173 acres. With a full-time staff of only four people in the Lawns & Landscaping Department, this 30% increase in the area mowed across County properties requires an additional Groundskeeper position. The total cost of the increase is $54,869. This increase adds one FTE to the Lawns & Landscaping Department.
• $54,869 is Added for a Housekeeper Position (One FTE) – The increase in number and size of County facilities has created demand for an additional Housekeeper position. The newly constructed County Garage/Shop and PSA facilities (16,663 SF) combined with the newly leased space for the Registrar (8,300 SF) adds approximately 25,000 SF more space for housekeeping. The total cost of the increase is $54,869. This increase adds one FTE to the Housekeeping Department.
• $79,583 is Added for a Land Disturbance Inspector (One FTE) – $79,583 and one FTE are added to the General Services Division. Due to increases in development, permits, inspections, and code enforcement in the County, additional inspection staffing is necessary. This position will provide the needed support to address compliance requirements under the MS4 Program and will address erosion and sediment control and storm water regulatory compliance.
GENERAL SERVICES : 210
VIRGINIA
Children’s Services Act
VOTERS
Board of Supervisors
County Administrator
Assistant County Administrator
Human Services
Children’s Services Act
MONTGOMERY COUNTY,
CHILDREN’S SERVICES ACT : 211
CHILDREN’S SERVICES ACT
Budget Summary
CHILDREN’S SERVICES ACT : 212
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Children's Services Act $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $TOTAL EXPENDITURES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $5,844 $- $5,844 $5,844 $- $5,844 $Public Assistance $1,976,125 $1,886,411 $1,646,125 $1,646,125 $- $1,646,125 $Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $REVENUE BY CLASSIFICATION Local Recovered Costs $- $64,899 $- $- $- $- $State CSA $1,399,262 $1,225,343 $1,162,784 $1,162,784 $- $1,162,784 $TOTAL DESIGNATED REVENUE $1,399,262 $1,290,242 $1,162,784 $1,162,784 $- $1,162,784 $TOTAL UNDESIGNATED REVENUE $582,707 $596,169 $489,185 $489,185 $- $489,185 $TOTAL REVENUES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $-
CHILDREN’S SERVICES ACT
About
The Children’s Services Act for At-Risk Youth and Families (CSA) was established by the General Assembly to improve coordination, eliminate duplication of services and ensure that costly residential care is provided only in cases where it was clearly warranted. The law requires localities to establish Community Policy and Management teams, and Family Assessment and Planning teams to administer the program. The law also mandates that certain groups of children receive services, primarily special education and foster care. The County is required to provide a local match for all expenditures.
Children’s Services Act
The Community Policy and Management Team (CPMT) is responsible for developing policies, managing funds allocated to the County, and authorizing expenditures of these funds. CPMT is comprised of at least one elected or appointed official and agency heads from the local Department of Social Services, school system, Community Services Board (mental health) and the Court Services Unit (juvenile justice), a parent and a private provider. Each CPMT must also establish and appoint at least one Family Assessment and Planning Team (FAPT) to work with families to develop an individualized family service plan or plan of care based on the strengths and needs of the family.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
CHILDREN’S SERVICES ACT : 213
Performance Targets FY22 Actual FY23 Projected FY24 Projected At-Risk Children Served 95 95 95
MONTGOMERY COUNTY, VIRGINIA Human Services
VOTERS
of Supervisors County Administrator
Assistant County Administrator
Human Services
Alternative Community Programs Human Services
Retired Senior Volunteer Program
Board
HUMAN SERVICES : 215
Budget Summary
HUMAN SERVICES : 216
HUMAN SERVICES
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Community Programs $53,234 $47,235 $54,556 $88,603 $- $88,603 $34,047 Human Services $185,983 $143,783 $200,298 $223,537 $- $223,537 $23,239 Retired Senior Volunteer Program $203,891 $159,743 $174,563 $183,147 $- $183,147 $8,584 TOTAL EXPENDITURES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870 EXPENDITURES BY CLASSIFICATION Personal Services $369,913 $316,856 $350,377 $416,247 $- $416,247 $65,870 Operations & Maintenance $72,116 $32,874 $79,040 $79,040 $- $79,040 $Capital Outlay $1,079 $1,031 $- $- $- $- $TOTAL EXPENDITURES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870 REVENUE BY CLASSIFICATION Local User Fees $- $- $- $- $- $- $Recovered Costs $- $519 $- $- $- $- $Donations $- $11,378 $- $- $- $- $State CSA Administration $12,000 $- $12,000 $12,000 $- $12,000 $State VJCCCA $49,392 $49,393 $49,392 $49,392 $- $49,392 $Federal RSVP $56,043 $56,043 $56,043 $- $- $- $(56,043) TOTAL DESIGNATED REVENUE $117,435 $117,332 $117,435 $61,392 $- $61,392 $(56,043) TOTAL UNDESIGNATED REVENUE $325,673 $233,428 $311,982 $433,895 $- $433,895 $121,913 TOTAL REVENUES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870
About
Human Services division administers the Alternative Community Program, Human Services, Retired and Senior Volunteer Program (RSVP), Virginia Juvenile Community Crime Control Act (VJCCCA) and the Children’s Services Act (CSA).
Alternative Community Programs
This department provides court-involved youth programs that include juvenile community service, home confinement, and home electronic monitoring.
Human Services
The Human Services department keeps citizens, agencies and County government informed about services and programs in the areas of human service delivery. They also examine youth issues and administer the VJCCCA programs.
Retired Senior Volunteer Program
Retired and Senior Volunteer Program (RSVP) invites adults age 55 and over to use their life experience and skills to participate more fully in the life of their community through significant volunteer service. RSVP acts as a clearinghouse to match volunteers’ interests and skills with agencies and organizations that need assistance while providing opportunities that promote independence and an active lifestyle.
Key Performance Indicators
HUMAN SERVICES : 217
HUMAN SERVICES
Performance Targets FY22 Actual FY23 Projected FY24 Projected Juveniles Completing Offender Education Program 44 100 100 Number of Juveniles on Home Electronic Monitoring 14 15 15 Seniors and Disabled Individuals Assisted with Medicare Part D Open Enrollment 734 601 601 Scholarship Funds Raised by RSVP Volunteers $5,358 $10,400 $10,400 Homebound Seniors and Veterans Provided with Basic Household Supplies 183 215 215 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Alternative Community Programs 0 0 0 Human Services 2 2 0 Retired Senior Volunteer Program 2.5 2.5 0 TOTAL 4.5 4.5 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Beginning in FY 24, the County will no longer participate in the Retired Senior Volunteer Grant program. This federal grant provides $56,043 annually and requires a significant amount of staff time to ensure compliance, while restricting the scope of the program. The County will begin funding the program, continue all services currently provided for the seniors of the County, and gradually expand volunteer programs to include additional participants and initiatives. As a result, ($56,043) is reduced from the Human Services base fee revenue for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
HUMAN SERVICES : 218
SERVICES
HUMAN
New River Health District
VOTERS
MONTGOMERY
COUNTY, VIRGINIA
General Assembly
Governor
Secretary of Health and Human Services
State Department of Health
NEW RIVER HEALTH DISTRICT : 219
New River Health District
Budget Summary
NEW RIVER HEALTH DISTRICT : 220 NEW
HEALTH DISTRICT
RIVER
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Public Health $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014 TOTAL EXPENDITURES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Direct Payment $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014 Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014 REVENUE BY CLASSIFICATION Local Revenue Refunds $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014 TOTAL REVENUES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
NEW RIVER HEALTH DISTRICT
About
The New River Health District, one of the Virginia Department of Health’s (VDH) 35 health districts, is comprised of Floyd, Giles, Montgomery and Pulaski counties and the City of Radford. The district’s environmental health program provides site evaluation and permits for on-site sewage disposal (septic systems) and wells, inspection of restaurants, schools, day care centers, summer camps and festivals to ensure food safety, rabies investigation and follow-up, and general environmental complaint investigations.
New River Health District
The Health District provides services in local health department clinics, schools, homes and at other sites in the community to prevent and control the spread of contagious diseases, including child and adult immunizations, immunizations for overseas travel, well baby care, and family planning. Other services include provision of the Women, Infants and Children (WIC) program, distribution of free car safety seats to eligible families, Resource Mothers Program and health education services.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $14,014 is Added for Local Matching Requirements – The New River Health District is funded on a formula basis with costs shared between the state and the County. The County’s share is 35.77% and the state’s share is 64.23%. This increase in funding is required to meet the County’s local commitment for FY 24.
NEW RIVER HEALTH DISTRICT : 221
COUNTY, VIRGINIA Social Services
VOTERS
MONTGOMERY
Board of Supervisors
Social Services Board
SOCIAL SERVICES : 223
Social Services
Budget Summary
SOCIAL SERVICES : 224
SOCIAL SERVICES
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Social Services $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661 TOTAL EXPENDITURES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661 EXPENDITURES BY CLASSIFICATION Personal Services $4,511,369 $4,226,577 $4,510,293 $4,802,715 $- $4,802,715 $292,422 Operations & Maintenance $335,640 $383,557 $333,240 $333,240 $- $333,240 $Public Assistance $2,333,394 $2,065,294 $2,333,394 $2,325,633 $- $2,325,633 $(7,761) Capital Outlay $70,600 $34,559 $- $- $- $- $TOTAL EXPENDITURES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661 REVENUE BY CLASSIFICATION State/Federal Assistance $5,563,392 $5,521,473 $5,562,137 $6,110,984 $- $6,110,984 $548,847 Federal Pass Through $370,417 $227,394 $370,417 $93,444 $- $93,444 $(276,973) Local Recovered Costs $70,000 $216,292 $70,000 $70,000 $- $70,000 $TOTAL DESIGNATED REVENUE $6,003,809 $5,965,159 $6,002,554 $6,274,428 $- $6,274,428 $271,874 TOTAL UNDESIGNATED REVENUE $1,247,194 $744,829 $1,174,373 $1,187,160 $- $1,187,160 $12,787 TOTAL REVENUES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661
About
The Department of Social Services (DSS) division assists families and individuals in becoming socially and economically self-sufficient and independent. Benefit programs include temporary assistance for needy families, food assistance, Medicaid, energy assistance, general relief, fraud prevention and children’s medical security insurance. DSS works closely with other community agencies to promote the stability and self-sufficiency of community families through referrals to services not available in this agency. It also promotes the creation of services not currently available in the community. The agency works to avoid duplication of services provided by other agencies and to respond to needs not currently addressed in the community.
Social Services
Social Services assists in work programs including adoption, adult services/adult protective services, child protective services, day care services for children, foster care, court services and employment services. The department focuses, in the least intrusive manner, on services that individuals and families cannot provide for themselves.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
SOCIAL SERVICES : 225
SOCIAL SERVICES
Performance Targets FY22 Actual FY23 Projected FY24 Projected Adoptions 3 3 3 SNAP Applications 2,901 2,901 2,901 Medicaid Applications 4,466 4,466 4,466 Child Protective Services Cases Investigated 561 561 561 Adult Protective Services Cases Investigated 266 266 266 Daycare Assistance Program Enrollees 225 225 225 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Social Services 69 70 1 TOTAL 69 70 1
• Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and expenditure accounts have been reconciled to state and federal approved funding for FY 23. Each year, following the confirmation of funding available from sources other than the County, the base budget for the Department of Social Services is adjusted within the fiscal year, and this adjustment becomes the base budget for the next fiscal year. The FY 23 reconciled County Budget for this Division totaled $7,331,876; $6,204,428 in state and federal dollars and $1,127,448 in County dollars. Based on the reconciliation for FY 23, a total of $271,874 is added to the base revenue budget for FY 24 and ($7,761) is reduced from base expenditures due to a reduction in purchase of services/public assistance costs for FY 24.
As part of the state’s FY 23 approved budget, one additional FTE was added for SNAPET (Supplemental Nutrition Assistance Program Employment and Training) services. Based on this change, Social Services has 70 authorized base FTEs for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
SOCIAL SERVICES : 226 SOCIAL SERVICES
VIRGINIA Parks and Recreation
Administration
Assistant County Administrator
Parks and Recreation
Community Recreation Programs
Aquatics
Outdoor Recreation
Senior Tours and Recreation Programs
Special Programs
Athletics
Parks and Playgrounds
Summer Programs
MONTGOMERY
COUNTY,
Board of Supervisors County Administrator
VOTERS
PARKS AND RECREATION : 227
Budget Summary
PARKS AND RECREATION : 228 PARKS
AND RECREATION
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Administration $934,334 $885,224 $1,101,354 $1,159,265 $28,555 $1,187,820 $86,466 Aquatics $126,657 $114,762 $90,431 $95,336 $41,445 $136,781 $46,350 Athletics $155,285 $94,461 $163,084 $165,381 $- $165,381 $2,297 Community Recreation Programs $12,151 $3,762 $12,151 $12,151 $- $12,151 $Outdoor Recreation $11,629 $5,400 $11,629 $11,629 $- $11,629 $Parks and Playgrounds $41,350 $35,507 $25,350 $25,300 $30,000 $55,300 $29,950 Senior Tours $13,794 $6,241 $13,847 $13,942 $- $13,942 $95 Senior Recreation Program $4,925 $2,727 $3,425 $3,475 $- $3,475 $50 Special Programs $35,905 $3,878 $19,975 $19,975 $- $19,975 $Summer Programs $46,025 $37,342 $40,302 $42,561 $- $42,561 $2,259 TOTAL EXPENDITURES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467 EXPENDITURES BY CLASSIFICATION Personal Services $1,024,981 $929,613 $1,166,404 $1,233,871 $28,555 $1,262,426 $96,022 Operations & Maintenance $351,074 $251,661 $315,144 $315,144 $71,445 $386,589 $71,445 Capital Outlay $6,000 $8,029 $- $- $- $- $TOTAL EXPENDITURES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467 REVENUE BY CLASSIFICATION Local Property Rental $3,830 $5,340 $3,830 $5,000 $- $5,000 $1,170 Local Adult Rec. Fees $1,000 $- $1,000 $1,000 $- $1,000 $Local Athletics Fees $34,600 $32,143 $34,600 $34,600 $- $34,600 $Local Comm. Rec. Fees $- $3,016 $- $- $- $- $Local Senior Tour Fees $16,500 $11,568 $16,500 $16,500 $- $16,500 $Local Senior Rec. Fees $500 $2,984 $500 $3,000 $- $3,000 $2,500 Local Outdoor Rec. Fees $8,000 $5,761 $8,000 $8,000 $- $8,000 $Local Special Event Fees $500 $- $500 $500 $- $500 $Local Summer Rec. Fees $28,700 $56,595 $28,700 $28,700 $- $28,700 $Local Pool Fees $72,000 $76,694 $72,000 $75,000 $- $75,000 $3,000 Local Recovered Costs $- $1,250 $- $- $- $- $Local Fundraising $- $- $- $- $- $- $Scholarship Revenue $500 $1,394 $500 $500 $- $500 $TOTAL DESIGNATED REVENUE $166,130 $196,745 $166,130 $172,800 $- $172,800 $6,670 TOTAL UNDESIGNATED REVENUE $1,215,925 $992,559 $1,315,418 $1,376,215 $100,000 $1,476,215 $160,797 TOTAL REVENUES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467
About
The Parks and Recreation division provides quality, customer-valued recreation programs and facilities that engage participants and add value to the quality of life. Programming and facilities are offered in aquatics; athletics and team sports; youth, adult and senior wellness and education; outdoor recreation; tours; special events; and summer programs.
Administration
Administration oversees the operation of all recreational programs and parks facilities. Responsibilities also include the division’s budget management, marketing, facility design, and planning for future recreational needs.
Aquatics
The Frog Pond offers a safe and fun swimming environment and quality instruction for leisure and educational swimming programs for all ages, including infants. The Stroke and Turn Clinic teaches strokes and turns with a competitive edge for those who want to join a competitive swim team.
Athletics
The Athletics department focuses on children ranging from pre-K to middle school and the approach that recreational sports should place more emphasis on educational and social benefits rather than competition. A strong focus is also placed on good sportsmanship from participants, parents and spectators. Each program is built around teaching the fundamentals and ensuring that every participant receives an enjoyable and lasting recreation experience in a safe and positive environment.
Community Recreation Programs
Community Recreation Programs offer a diverse schedule of education/recreation-based activities for youth. Activities include martial arts, cooking, drawing, painting, and holidaythemed classes.
Outdoor Recreation
This department provides diverse programming based on adventure, conservation, environmental education and experiential education with a focus on high adventure. Montgomery County was one of the first municipal departments to offer outdoor recreation programs in Southwest Virginia.
PARKS AND RECREATION : 229 PARKS AND RECREATION
PARKS AND RECREATION
Parks and Playgrounds
Montgomery County has seven parks ranging from small pocket parks to linear biking and hiking trails to its largest 110 acre Mid-County Park. Swimming, picnicking, hiking, canoeing, kayaking, athletic ball fields, playgrounds, walking tracks and natural areas are all amenities that can be found at the parks. Private pool and shelter rentals are also available.
Senior Tours
Senior Tours are designed and selected for active travelers 50 and older who like to explore regional interests and attractions while discovering the area’s well-kept secrets and making new friends. The one day excursions are planned to nearby cities, museums, sporting events, festivals, professional theater, and dining destinations.
Senior Recreation Program
This department offers the Mountain Trekkers Hiking Club and the New River Valley Senior Games to adults 50 and older to encourage enrichment of their lives through activity and knowledge. Educational and wellness programs and health screenings/clinics promoting physical and mental health are also offered. Monthly luncheons provide an opportunity to meet socially and enjoy activities.
Special Programs
The Special Programs department provides a broad range of special events that can span from events for youth to events for the whole family, including creative Christmas themed programs and Rock the Pond summertime events held annually.
Summer Programs
This department provides a broad range of services to the community. The Frog Hoppers Camp is the most popular program, providing a safe and fun environment for children that will offer growth and education about the outdoors, swimming lessons and crafts. This camp is for children entering 1st grade to students leaving the 5th grade. Nature hikes, fun games and field trips teach children that it is fun to get out and go play!
Key Performance Indicators
PARKS AND RECREATION : 230
Performance Targets FY 22 Actual FY23 Projected FY24 Projected Fall Sports Youth Participants 272 272 272 Spring Ball Youth Participants 336 336 336 Winter Youth Sports Participants 308 308 308 Senior Program Participants 2,849 2,849 2,849 Summer Camp Participants 256 251 251 Frog Pond Visitors 14,623 15,930 15,930
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee collections in FY 23 and FY 24, an additional $6,670 is added to the Parks and Recreation Division’s base fee revenue for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $58,555 is Added for a Maintenance Worker Position (One FTE) and Agricultural Supply Costs –With the addition of the new 35-acre Auburn Park, additional staffing and supplies are needed. Funding is provided for an additional FTE ($28,555) for six months and $30,000 for agricultural supplies to support maintenance of the park. Based on the construction progress of the park, the additional maintenance worker will be needed for the second half of the year.
• $41,445 is Added for Operation and Maintenance Costs at County Parks – Additional funding in the amount of $41,445 has been added from Cigarette Tax revenue to cover operating costs at Countymaintained parks including the newly constructed Creed Fields and Auburn Park.
PARKS AND RECREATION : 231 PARKS AND RECREATION
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Administration 2 2 0 Aquatics/Summer/Community Programs 1 1 0 Athletics 2 2 0 Maintenance 5 6 1 Outdoor Recreation/Parks and Playgrounds 1 1 0 Senior Recreation Program/ Senior Tours 1 1 0 TOTAL 12 13 1
Personnel
MONTGOMERY COUNTY, VIRGINIA
Regional Library System
Board of Supervisors Library Board
VOTERS
REGIONAL LIBRARY SYSTEM : 233
Regional Library System
REGIONAL LIBRARY SYSTEM
Budget Summary
REGIONAL LIBRARY SYSTEM : 234
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Regional Library System $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602 TOTAL EXPENDITURES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602 EXPENDITURES BY CLASSIFICATION Personal Services $2,075,679 $1,901,694 $2,036,917 $2,140,519 $- $2,140,519 $103,602 Operations & Maintenance $591,568 $532,682 $449,648 $449,648 $- $449,648 $Capital Outlay $36,756 $15,000 $- $- $- $- $Lump Sum Reduction $- $- $- $- $- $- $TOTAL EXPENDITURES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602 REVENUE BY CLASSIFICATION Local Photo Copy Sales $8,500 $17,160 $12,000 $18,000 $- $18,000 $6,000 Local Library Fines $3,000 $16,646 $- $- $- $- $Local Library Fees $1,700 $7,280 $3,750 $3,750 $- $3,750 $Passports $4,000 $24,220 $12,000 $26,000 $- $26,000 $14,000 Floyd Contribution $81,099 $83,750 $83,888 $83,888 $- $83,888 $Blacksburg Contribution $15,000 $15,010 $15,000 $15,000 $- $15,000 $Christiansburg Contribution $15,000 $15,000 $15,000 $15,000 $- $15,000 $Local Donations $27,961 $43,055 $- $- $- $- $Local Recovered Costs $- $3,987 $- $- $- $- $State Aid $247,298 $247,120 $245,376 $281,314 $- $281,314 $35,938 TOTAL DESIGNATED REVENUE $403,558 $473,228 $387,014 $442,952 $- $442,952 $55,938 TOTAL UNDESIGNATED REVENUE $2,300,445 $1,976,149 $2,099,551 $2,147,215 $- $2,147,215 $47,664 TOTAL REVENUES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602
REGIONAL LIBRARY SYSTEM
About
The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and Floyd. Reading and other materials are offered in a variety of formats, including eBooks, downloadable and streaming audiobooks, music, and movies. Public computers, wireless access, databases and office and entertainment software are available in each library. The Christiansburg and Floyd libraries maintain special sections for genealogy and local history.
Regional Library System
Staff members of the regional system are trained to help citizens use the library, download material and locate information. Library services include assistance with job searching and resume building, computer classes, summer reading programs for all ages, special events, programs, book discussion groups and story times. Public meeting rooms in each library branch are available to individuals and groups to use on a first-come basis. Meadowbrook has a dedicated craft room. The Library also offers notary services and is a passport acceptance agency.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
REGIONAL LIBRARY SYSTEM : 235
Performance Targets FY 22 Actual FY23 Projected FY24 Projected Visitors 264,386 330,000 345,000 Items Checked Out 602,041 610,000 617,000 Internet Sessions by Patrons 54,216 66,000 72,000 Passport Applications 845 1,000 1,100
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Regional Library System 21.75 21.75 0 TOTAL 21.75 21.75 0
Personnel
REGIONAL LIBRARY SYSTEM
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee collections in FY 23 and FY 24, an additional $55,938 is added to the Regional Library’s base fee revenue for FY 24. This increase includes a $35,938 increase in state aid.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
REGIONAL LIBRARY SYSTEM : 236
COUNTY, VIRGINIA Planning and GIS Services
MONTGOMERY
VOTERS
Board of Supervisors County Administrator
Planning GIS PLANNING AND GIS SERVICES : 237
Planning and GIS Services
Deputy County Administrator/CFO
PLANNING AND GIS SERVICES
Budget Summary
PLANNING AND GIS SERVICES : 238
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Planning $730,352 $501,287 $601,738 $586,408 $- $586,408 $(15,330) GIS $470,422 $456,594 $433,561 $348,042 $- $348,042 $(85,519) TOTAL EXPENDITURES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849) EXPENDITURES BY CLASSIFICATION Personal Services $691,720 $592,978 $767,829 $756,980 $- $756,980 $(10,849) Operations & Maintenance $507,961 $364,743 $267,470 $177,470 $- $177,470 $(90,000) Capital Outlay $1,093 $160 $- $- $- $- $TOTAL EXPENDITURES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849) REVENUE BY CLASSIFICATION Local Rezoning/Subdivision Permits $23,427 $23,333 $23,427 $23,427 $- $23,427 $Local Site Plan Review $7,500 $2,713 $7,500 $7,500 $- $7,500 $Local Map/Ordinance Sales $100 $- $100 $100 $- $100 $Local GIS Sales $400 $247 $400 $400 $- $400 $Local Technology Fees $22,000 $17,433 $22,000 $- $- $- $(22,000) Local Recovered Costs $2,464 $5,316 $- $- $- $- $Auto Graveyard Fees $- $3,300 $- $- $- $- $TOTAL DESIGNATED REVENUE $55,891 $52,342 $53,427 $31,427 $- $31,427 $(22,000) TOTAL UNDESIGNATED REVENUE $1,144,883 $905,538 $981,872 $903,023 $- $903,023 $(78,849) TOTAL REVENUES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849)
About
Planning and Geographic Information System (GIS) administers the comprehensive land use plan, zoning and subdivision ordinances, provides geographical information and mapping services and maintains official street names and addresses in the unincorporated areas of Montgomery County. Floodplain management, site plan administration and 911 addressing are also administered in this division.
Planning
The Planning department works with the Planning Commission to develop and implement the Comprehensive Plan and related small-area village plans for the six village areas; administers zoning and subdivision ordinances; prepares long and short range planning information and studies; prepares grants for hazard mitigation, enhancement, community development and other programs; implements ongoing planning education and information programs; and supports other departments in planning, land use development and zoning. The staff serves as the primary support to the Planning Commission, Board of Zoning Appeals, and Agricultural and Forrestal District Advisory Committee.
Geographic Information System (GIS)
This department administers the Geographic Information System (GIS) and iGIS map portal. Their mission is to coordinate, manage, and facilitate GIS at departmental, office and enterprise levels. Work includes creation and management of E911 site addresses and street names. Additionally, GIS is the primary custodian for GIS data, aerial imagery and LiDAR topography contours. This department also fulfills public requests for GIS data, mapping and imagery services.
Key Performance Indicators
PLANNING AND GIS SERVICES : 239 PLANNING AND GIS SERVICES
Performance Targets FY 22 Actual FY23 Projected FY24 Projected Applications Processed 22 20 20 Zoning Permits 612 363 300 Subdivision Plats Processed 73 35 30
Personnel
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Land Management Software and Associated Technology Fees are Transferred from Planning and GIS to Information Technology – In the past, $90,000 in land management software expenses and $22,000 in associated technology fee revenue for the maintenance of the land development office software suite was managed in the Planning and GIS Division. This software has been replaced. For better operational management and efficiency, the base expenditure funds of $90,000 and technology fee revenue of $22,000 are transferred to the Information Technology Division for FY 24.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
PLANNING AND GIS SERVICES : 240 PLANNING AND GIS SERVICES
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Planning 6 6 0 GIS 2 2 0 TOTAL 8 8 0
Economic Development
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors County Administrator
VOTERS
ECONOMIC DEVELOPMENT : 241
Economic Development
ECONOMIC DEVELOPMENT
Budget Summary
ECONOMIC DEVELOPMENT : 242
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Economic Development $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348 TOTAL EXPENDITURES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348 EXPENDITURES BY CLASSIFICATION Personal Services $365,450 $355,302 $401,556 $468,904 $- $468,904 $67,348 Operations & Maintenance $115,764 $75,121 $100,934 $95,799 $- $95,799 $(5,135) Direct Payments $157,705 $157,705 $17,000 $22,135 $- $22,135 $5,135 Capital Outlay $9,000 $2,600 $- $- $- $- $TOTAL EXPENDITURES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348 REVENUE BY CLASSIFICATION Local Recovered Costs $- $7,000 $- $- $- $- $Governor's Opprotunity Fund $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $7,000 $- $- $- $- $TOTAL UNDESIGNATED REVENUE $647,919 $583,729 $519,490 $586,838 $- $586,838 $67,348 TOTAL REVENUES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348
ECONOMIC DEVELOPMENT
About
Economic Development division serves as the primary marketing resource for the County and the towns of Blacksburg and Christiansburg to develop businesses and to generate taxable capital investments and high-quality opportunities for employment. The division works closely with the Economic Development Authority, Economic Development Commission and the MBC Development Corporation to attract new investments and support the success of existing businesses.
Economic Development
The department carries out the Board of Supervisors’ Strategic Plan, which outlines: recruitment of new industry, retention and expansion of existing business and industry, market research, workforce development, and product (sites and buildings) development. Since 2009, 3,568 new jobs have been added from both new and existing businesses, resulting in more than $165 million in total investment in Montgomery County.
Key Performance Indicators
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
ECONOMIC DEVELOPMENT : 243
Performance Targets FY22 Actual FY23 Projected FY24 Projected Existing Industry Visits 57 70 70 New Prospect Inquiries 52 48 48 Product - Acres Available 56 50 50 VATI Project 1 - Project Passings 0 1,292 N/A VATI Project 2 - Project Passings 0 0 8,822 Personnel DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Economic Development 3 3.6 0.6 TOTAL 3 3.6 0.6
ECONOMIC DEVELOPMENT
cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023.
• Broadband Project Manager (0.6 FTE) Added to the Base Budget – While not included in the FY 23 Approved Budget, a new Broadband Project Manager position was recommended for funding in the County Administrator’s FY 23 budget message. At the beginning of FY 23, $69,047 in American Rescue Plan Act (ARPA) funds were appropriated to support the base wage funding of $21,465 in the Economic Development Division for a total budgeted cost of $90,512. This position will transition to a fully Countyfunded position over the next several years. There are $30,000 in ARPA funds available to support this position in FY 24. The new base cost of the position is $81,875 and requires an additional base increase of $51,875. This change adds $51,875 to the base budget and adds 0.6 FTE for FY 24. This position will become permanently funded with General Fund dollars in FY 25.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
ECONOMIC DEVELOPMENT : 244
Other Agencies
VOTERS
Board of Supervisors
Other Agencies
MONTGOMERY
COUNTY, VIRGINIA
OTHER AGENCIES : 245
Budget Summary
OTHER
AGENCIES : 246 OTHER AGENCIES
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY AGENCIES Human Service Agencies $755,512 $673,417 $776,860 $776,860 $170,830 $947,690 $170,830 Public Safety Agencies $1,112,022 $1,009,064 $1,029,939 $1,029,939 $47,989 $1,077,928 $47,989 Educational/Cultural Agencies $709,337 $558,002 $611,395 $561,395 $3,974 $565,369 $(46,026) Environmental Agencies $155,475 $139,504 $154,059 $154,059 $12,128 $166,187 $12,128 Economic Development Agencies $287,557 $275,557 $287,906 $287,906 $35,277 $323,183 $35,277 TOTAL EXPENDITURES $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $Wireless 911 $- $- $- $- $- $- $State Extension Office Reimbursement $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198 TOTAL REVENUES $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198
OTHER AGENCIES
About
This Division consists of all outside agencies that are funded by County General Fund dollars. Agencies that receive funding are divided among five categories: Human Service Agencies, Public Safety Agencies, Education/Cultural Agencies, Environmental Agencies, and Economic Development Agencies.
Human Service Agencies
• $323,806 is included for the New River Valley Detention Home (mandated), which is an increase of $67,864 – The NRVDH’s request for FY 24 is $323,806, which is an increase of $67,864 from the FY 23 budget. In the FY 10 request, the formula for determining operating contributions was changed to allocate costs among participant jurisdictions on the basis of days used, averaged over a three-year period. Under the revised formula, Montgomery County’s billed usage for the facility for FY 24 is $323,806 or 58.0% of the total funding. The facility is over 30 years old and requires upgrades, maintenance, and newer equipment for licensure compliance. The County is providing $323,806 for operations based on a threeyear average usage. Since FY 24’s request is more than the base allocation of $255,942, no additional funding is added to the reserve to address future facility upgrades. By the end of FY 24, $927,956 will have accumulated in the reserve.
• $30,994 is included for the Community Health Center of the New River Valley (Free Clinic) (not mandated), which is level funding – The agency requested $30,994 in the FY 24 budget, which is level funding. The center provides medical and dental care as well as pharmaceuticals to uninsured citizens of the New River Valley who live below the Federal Poverty Guidelines. Historical funding and the percentage of clients served by locality are presented in the chart below. For FY 24, the County is providing level funding of $30,994. With level funding, the County is providing 59% of the funding with only 42% of the clients served. The County also provides the building at 215 Roanoke Street which was renovated for the center. Assuming the center had to rent space equivalent to the building provided by the County, the rental costs would likely exceed $64,352 (8,044 square feet X $8.00).
Community Health Center of the NRV
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Locality % Usage FY 24 Funding Giles 3.62% $20,191 Montgomery 58.00% $323,806 Pulaski 36.91% $206,024 Radford 1.47% $8,226 Total 100.00% $558,247
FY 2022 FY 2023 FY 2024 Clients Served Clients as % of Total Actual Funding Funding as % of Total Clients Served Clients as % of Total Actual Funding Funding as % of Total Clients Served Clients as % of Total Rec. Funding Funding as % of Total Montgomery County 2,037 41% $30,994 59% 2,037 41% $30,994 59% 2,144 42% $30,994 59% Pulaski County 1,125 23% $8,000 15% 1,125 23% $8,000 15% 1,161 23% $8,000 15% Floyd County 228 5% $- 0% 228 5% $- 0% 228 4% $- 0% Giles County 922 19% $8,000 15% 922 19% $8,000 15% 943 18% $8,000 15% Radford City 627 13% $5,853 11% 627 13% $5,853 11% 627 12% $5,853 11% Total 4,939 100% $52,847 100% 4,939 100% $52,847 100% 5,103 100% $52,847 100% * Actual *Projected *Projected
OTHER AGENCIES
• $50,625 is included for New River Community Action (not mandated) and $30,471 is included for the Montgomery County Emergency Assistance Program (not mandated), which is level funding – The New River Community Action (NRCA) agency requested $53,156 for FY 24, which is an increase of $2,531. The agency serves low-income residents of Montgomery, Pulaski, Floyd, and Giles Counties and the City of Radford. The agency’s goal is eliminating poverty. The County funds also support a Community Service Worker position in NRCA that administers the Montgomery County Emergency Assistance Program (MCEAP). MCEAP partners with NRCA to provide emergency assistance to County residents only. MCEAP requests $31,995 for FY 24, which represents an increase of $1,524. In FY 23 MCEAP received $30,471. For FY 24, the County is providing level funding of $81,096 for both programs. With level funding, the County is providing 41% of the funding with only 34% of the clients served.
• $38,183 is included for the Women’s Resource Center (not mandated), which is level funding
– The agency received $38,183 in the FY 23 budget, and requested an increase of $1,909 for FY 24. Historical funding and the percentage of clients served by locality are presented below. With a budget of $38,183, the County is providing 41% of funding with 37% of clients served. The Women’s Resource Center provides services to adult and child citizens who have experienced domestic and/or sexual violence. The agency provides emergency advocacy, a live crisis hotline, an emergency and transitional shelter, emergency food and supplies, crisis counseling, legal advocacy and other services.
Women's Resource Center
• $5,051 is included for the New River Family Shelter (not mandated), which is level funding
– The agency requested $5,051 in the FY 24 budget, which represents level funding. The shelter is able to provide shelter services, through its facilities or in hotel rooms, to 30% of those seeking shelter. Others seeking shelter can receive either out-of-town shelter services or bus tickets to other lodging arrangements. Last year approximately 71% of clients residing in established shelter space moved into
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New River Community Action & MCEAP: Locality Funding & Clients Served FY 2022 FY 2023 FY 2024 Clients Served Clients as % of Total Funding Funding as % of Total Clients Served Clients as % of Total Funding Funding as % of Total Clients Served Clients as % of Total Funding Funding as % of Total Montgomery County 2,686 34% $81,096 48% 3,358 34% $81,096 41% 3,693 34% $81,096 41% Pulaski County 2,226 28% $50,043 30% 2,783 28% $52,545 26% 3,061 28% $52,545 26% Floyd County 967 12% $22,446 13% 1,209 12% $31,424 16% 1,330 12% $31,424 16% Giles County 1,112 14% $15,082 9% 1,390 14% $15,836 8% 1,529 14% $15,836 8% Radford City 901 11% $- 0% 1,126 11% $19,196 10% 1,239 11% $19,196 10% Total 7,892 100% $168,667 100% 9,866 100% $200,097 100% 10,852 100% $200,097 100%
FY 2022 FY 2023 FY 2024 Clients Served Clients as % of Total Funding Funding as % of Total Clients Served Clients as % of Total Funding Funding as % of Total Clients Served Clients as % of Total Funding Funding as % of Total Montgomery County 1,160 37% $38,183 42% 1,200 37% $38,183 41% 1,260 37% $38,183 41% Pulaski County 873 28% $24,768 27% 900 28% $26,006 28% 945 28% $26,006 28% Floyd County 202 6% $5,353 6% 220 7% $5,621 6% 230 7% $5,621 6% Giles County 221 7% $5,574 6% 250 8% $5,574 6% 260 8% $5,574 6% Radford City 658 21% $16,196 18% 700 21% $17,006 18% 740 22% $17,006 18% Total 3,114 100% $90,074 100% 3,270 100% $92,390 100% 3,435 100% $92,390 100%
OTHER AGENCIES
permanent housing upon leaving the shelter. The shelter has the potential to serve all localities in the New River Valley. Other New River Valley localities have not historically been asked to fund the shelter due to the negligible number of clients outside of Montgomery County.
• $6,482 is included for the Literacy Volunteers of the NRV (not mandated), which is level funding – The agency requested $7,130 in the FY 24 budget, which represents an increase of $648. With level funding of $6,482, Montgomery County, without the funding from the two towns, will be providing 59.95% of the funding with 57.97% of the clients served. The Literacy Volunteers of the NRV provide free instruction for adults in reading, writing, basic Math, GED preparation, ESOL and basic computer skills.
• $252,661 is included for the New River Valley Community Services (mandated), which is an increase of $22,969 – The agency requested $707,344 in the FY 24 budget, which represents an increase of $477,652. New River Valley Community Services offers community-based programs for both children and adults who are living with mental illness, developmental disabilities and/or substance abuse. Based on §37.2-509 of the Code of Virginia and State Board Policy 4010, all Community Services Boards (CSBs) in Virginia are required to request local funding to achieve a 10% local match. The 10% local match for Montgomery County is $707,344. An additional $22,969 is added to work toward a 10% local match. The following tables outline the clients served by jurisdiction and the funding by locality since FY 22.
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Literacy Volunteers of the NRV
Served Locality FY 22 % FY 23 % FY 24 % Montgomery 185 68.27% 181 59.34% 200 57.97% Pulaski 51 18.82% 61 20.00% 70 20.29% Floyd 11 4.06% 15 4.92% 19 5.51% Giles 7 2.58% 28 9.18% 36 10.43% Radford 17 6.27% 20 6.56% 20 5.80% Total 271 100.00% 305 100.00% 345 100.00% *Actuals *Projected *Projected Literacy Volunteers of the NRV Locality FY 22 FY 23 % of Total FY 24 % of Total Montgomery $6,482 $6,482 42.66% $6,482 42.66% Pulaski $2,295 $2,410 15.86% $2,410 15.86% Floyd $577 $606 3.99% $606 3.99% Giles $566 $623 4.10% $623 4.10% Radford $658 $691 4.55% $691 4.55% Town of Blacksburg $2,500 $2,645 17.41% $2,645 17.41% Town of Christiansburg $1,655 $1,738 11.44% $1,738 11.44% Total $14,733 $15,195 100% $15,195 100% Literacy Volunteers of the NRV Locality FY 24 % of Total Montgomery $6,482 59.95% Pulaski $2,410 22.29% Floyd $606 5.60% Giles $623 5.76% Radford $691 6.39% Total $10,812 100.00%
- Clients
• $16,652 is included for the NRV Agency on Aging (not mandated) for agency programs and $14,000 is included for one weekly congregate meal, which is level funding – The agency requested $17,818 for agency programs, and $14,000 to continue an additional congregate meal per week for residents of Montgomery County. In FY 04, the Board of Supervisors agreed to provide 100% of local funds to cover one meal weekly, which would ensure Montgomery County residents would receive three congregate meals per week. The agency requests a total of $31,818 which represents an increase of $1,166. With level funding, the County is providing 30% of the funding with 29% of the clients served in the New River Valley.
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OTHER AGENCIES
Locality FY 22 FY 23 % of Total FY 24 % of Total Montgomery $208,811 $229,692 46.0% $252,661 48.4% Pulaski $96,000 $105,600 21.2% $105,600 20.2% Floyd $41,500 $41,500 8.3% $41,500 8.0% Giles $60,042 $66,046 13.2% $66,046 12.7% Radford $50,908 $55,999 11.2% $55,999 10.7% Total $457,261 $498,837 100.00% $521,806 100.00%
Locality FY 22 FY 23 % of total FY 24 % of total Montgomery $16,652 $16,652 30% $16,652 30% Pulaski $18,178 $18,178 33% $18,178 33% Floyd $- $7,128 13% $7,128 13% Giles $8,075 $8,075 15% $8,075 15% Radford $5,200 $5,564 10% $5,564 10% Total $48,105 $55,597 100% $55,597 100% New River Valley Agency on Aging - Clients Served Locality FY 22 % FY 23 % FY 24 % Montgomery 2,692 29.09% 2,700 29% 2,710 29% Pulaski 2,790 30.15% 2,800 30% 2,810 30% Floyd 1,255 13.56% 1,300 14% 1,310 14% Giles 1,406 15.19% 1,420 15% 1,430 15% Radford 1,112 12.02% 1,120 12% 1,130 12% 9,255 100.00% 9,340 100.00% 9,390 100.00% *Actuals *Projected *Projected Community Services Board - Clients Served Locality FY 22 FY 23 % of Total FY 24 % of Total Montgomery 4,403 4,432 42.3% 4,461 43.0% Pulaski 2,897 2,711 25.9% 2,525 24.3% Floyd 697 685 6.5% 672 6.5% Giles 1,228 1,232 11.8% 1,236 11.9% Radford 1,332 1,408 13.5% 1,484 14.3% Total 10,557 10,468 100.00% 10,378 100.00%
Community Services Board - Local Funding
New
River Valley Agency on Aging - Locality Funding
OTHER AGENCIES
• $11,046 is included for the New River Valley Senior Services, Inc. (not mandated), which is level funding – The agency requested $17,127, which represents an increase of $6,081. The agency received $11,046 in FY 23. The agency provides transportation services for non-emergencies for sensory and physically disabled persons. With $11,046 in funding, the County will be providing 34% of the funding with 32% of clients served.
• $15,000 is included for the Boys and Girls Club (not mandated), which is level funding –The agency received $15,000 in FY 23 and requested $15,000 for FY 24. The County provided an additional $5,000 in FY 22 to cover the increased costs of the programs at the four sites at Eastern Montgomery High School, Christiansburg Middle School, Shawsville Middle School, and Eastern Montgomery Elementary School.
• $4,000 is included for Brain Injury Services of SW Virginia (not mandated), which is level funding – The agency received $4,000 in FY 23 and requested $4,000 for FY 24, which is level funding. Brain Injury Services of Southwest Virginia provides case management services for citizens who have suffered brain injuries.
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New River Valley Senior Services Clients Served FY 22 FY 23 FY 24 % Montgomery 69 95 100 32% Pulaski 76 110 115 37% Giles 2 30 35 11% Floyd 21 15 20 6% City of Radford 22 35 40 13% Total Locality 190 285 310 100% New River Valley Senior Services Locality Funding FY 22 % FY 23 % FY 24 % Montgomery $11,046 38% $11,046 34% $11,046 34% Pulaski $14,551 50% $14,551 44% $14,551 44% Giles $- 0% $1,945 6% $1,945 6% Floyd $- 0% $1,945 6% $1,945 6% City of Radford $3,464 12% $3,464 11% $3,464 11% $29,061 100% $32,951 100% $32,951 100%
Locality FY 22 FY 23 % of Total FY 24 % of Total Montgomery $4,000 $4,000 46.0% $4,000 46.0% Pulaski $1,800 $1,800 20.7% $1,800 20.7% Giles $- $- 0.0% $- 0.0% Floyd $500 $500 5.7% $500 5.7% Radford $2,400 $2,400 27.6% $2,400 27.6% Total $8,700 $8,700 100.0% $8,700 100.0%
Brain Injury Services - Locality Funding
• $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received $3,500 in the FY 23 budget and requested $3,675 for FY 24, which represents an increase of $175. NRV CARES is a nonprofit organization dedicated to protecting children and strengthening families through education, advocacy and community partnerships. All programs are aimed at preventing or interrupting the cycle of child abuse. Services are provided for residents in the counties of Montgomery, Pulaski, Floyd, Giles, and the City of Radford. With level funding, the County is providing 51.5% of the funding with 50.6% of the clients served in the New River Valley.
• $61,219 is included for the Fairview District Home (mandated), which is an increase of $2,497 – The agency requested $61,219 for FY 24, which is an increase of $2,497. The Fairview District Home is a 64-bed assisted living facility which provides room and board, medication administration, personal care, shopping, daily living skills, community socialization, and financial management for its residents. Locality funding provided to the home is for general operations and capital maintenance of the facility. See following charts:
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OTHER AGENCIES
Brain Injury Clients Served Locality FY 22 FY 23 FY 24 % of Total Montgomery 18 19 19 43.2% Pulaski 8 8 8 18.2% Giles 3 3 3 6.8% Floyd 7 8 8 18.2% Radford 5 6 6 13.6% Total 41 44 44 100.0%
Locality FY 22 FY 23 % of Total FY 24 % of Total Montgomery $3,500 $3,500 51.5% $3,500 51.5% Pulaski $850 $1,000 14.7% $1,000 14.7% Giles $- $- 0.0% $- 0.0% Floyd $200 $300 4.4% $300 4.4% Radford $1,100 $2,000 29.4% $2,000 29.4% Total $5,650 $6,800 100.0% $6,800 100.0% NRV CARES
Clients Served Locality FY 22 FY 23 FY 24 % of Total Montgomery 2,498 1,190 1,785 50.6% Pulaski 315 493 605 17.1% Giles 268 265 430 12.2% Floyd 167 94 155 4.4% Radford 320 451 555 15.7% Total 3,568 2,493 3,530 100.0%
NRV CARES - Locality Funding
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• $5,000 is included for the Children’s Trust (not mandated) to support the Children’s Advocacy Center of the New River Valley, which is level funding – The agency received $5,000 in FY 23 and requested level funding for FY 24. The Child Advocacy Center of the New River Valley is a program offered by the Children’s Trust that brings law enforcement professionals, child protective services investigators, prosecutors, medical and mental health personnel, and child advocates together to ensure that children are provided with the best possible services in order to discuss and heal from alleged abuse. The Children’s Advocacy Center of the New River Valley provides space for trained forensic interviewers to interview abused children in a non-threatening environment. These funds will be used to support rent and utilities for space in Christiansburg for interviews of children throughout the New River Valley.
• $1,500 is included for The Community Group of Montgomery County (previously Dialogue on Race) (not mandated), which is level funding – In FY 17, the Board of Supervisors provided $1,500 to the Dialogue on Race and asked that this become an annual budgeted amount in support of the yearly forum to discuss issues articulated by the African American community and work toward solutions.
• $77,500 is included for the New River Home Trust (mandated) – A total of $77,500 is included for the New River Home Trust. The New River Home Trust was formed in 2022 between the Town of Blacksburg and Montgomery County to provide affordable housing for low-income and moderate-income residents, and promote resident ownership of housing. The Town of Blacksburg and Montgomery County entered into an agreement to equally share the cost associated with operating the New River Home Trust each year as determined by a funding formula based on the number of houses in the trust and includes a 4% annual cost of living adjustment. Montgomery County’s share of the operating costs for FY 24 under this formula is $77,500.
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OTHER AGENCIES
Fairview District Home - Capital Expense Ownership Capital Giles 22.80% $10,922 Montgomery 32.70% $15,665 Pulaski 35.60% $17,054 Radford 8.90% $4,264 Total 100.00% $47,904 Fairview District Home - Management Fee - Operating Expense by Jurisidiction Based on 5-Year Rolling Average FY18 FY19 FY20 FY21 FY22 Average Funding Nonownership Jurisdictions: Other 5.7 4.2 3.2 2.2 1.0 3.3 Floyd 3.1 4.0 4.4 5.0 5.7 4.4 $20,000 Ownership Members: Giles 1.8 1.0 1.0 0.3 0.6 0.9 2.75% $5,391 Montgomery 9.2 9.3 8.6 6.5 6.0 7.9 23.25% $45,554 Pulaski 12.9 14.4 12.8 10.0 11.5 12.3 36.15% $70,810 Radford 16.3 14.3 11.7 11.4 10.8 12.9 37.85% $74,134 Total 49 47.2 41.7 35.4 35.6 41.78 100% $215,889 Fairview District Home - Total Expenses MGT Fee Capital Total Giles $5,391 $10,922 $16,313 Montgomery $45,554 $15,665 $61,219 Pulaski $70,810 $17,054 $87,864 Radford $74,134 $4,264 $78,398 Floyd $20,000 $- $20,000 Total $215,889 $47,904 $263,793
Public Safety Agencies
• $12,137 is included for State Forester (mandated), which is level funding – The agency received $12,137 in the FY 23 budget; therefore, this amount represents level funding for FY 24. Based on the invoice from the State Forester for FY 23, the amount needed to cover the fee for FY 24 is $12,137.
• $15,715 is included for the Emergency Medical Services Council (not mandated), which is level funding – The agency received $15,715 in the FY 23 budget and requested level funding for FY 24. The mission of the council is to facilitate regional cooperation, planning, and the implementation of an integrated emergency medical services delivery system.
• $15,700 is included for the Montgomery County Public Service Authority (mandated), which is level funding – These funds are to be used to cover the PSA’s cost of maintaining fire hydrants in the County.
• $1,600 is included for the Medical Examiner (mandated), which is level funding – The agency received $1,600 in the FY 23 budget; therefore, this amount represents level funding. According to §32.1283 of the Code of Virginia, the medical examiner is paid $20 per case. This recommendation provides the fee for 80 cases. Through December 2022, $720 has been expended, representing 36 cases.
• $1,007,776 is included for the New River Valley Emergency Communications Regional Authority (mandated), which is an increase of $47,989 – The Authority received $959,787 in FY 23 and requested an increase of $47,989 from each participating jurisdiction. Centralized operations began on July 1, 2016. The mission of the New River Valley Emergency Communications Regional Authority is to provide quality and reliable 911 dispatch and emergency communication services to the community. This increase will support the basic operations of the authority.
• $25,000 is included for the Drug Court (not mandated), which is level funding – In the FY 18 budget process, the Board of Supervisors agreed to support a new drug court in Montgomery County and fund up to $25,000 for housing costs for certain drug court clients.
Educational/Cultural Agencies
• $50,369 is included for New River Community College (mandated), which is an increase of $3,974 – The agency requested $50,369 in the FY 24 budget. The agency received $46,395 in the FY 23 budget. The County’s funding as well as funding from other local contributing localities is based on a weighted average, local participation formula adopted when the college was established. The formula is a function of three components including: population, true property value, and student enrollment with the greatest weight attributed to student enrollment. The following table illustrates the fund allocation from Montgomery County and surrounding areas. Funds are used for site development costs for capital projects which are not funded by the state. Earmarking these monies for the local share of capital projects will preclude the College from asking localities for additional funds to cover site development costs.
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OTHER AGENCIES
New River Community College
• $450,000 is Included for the Access to Community College Education (ACCE) Program (not mandated) Through New River Community College, which is a reduction of $50,000 – The ACCE program is a public/ private partnership to make college available to high school graduates. The locality designates a dollar amount that is matched by donations from local industries and private sponsors. $450,000 is included for FY 24 to support this program. Since the program’s inception, excess funds have remained at year-end after fully funding all participating County graduates. All funds not used annually will be held in a special reserve fund to address any unanticipated increases in future student enrollment.
• $5,000 is included for The Lyric Council, Inc. (not mandated), which is level funding – The agency received $5,000 in the FY 23 budget and requested level funding for FY 24. The Lyric Theatre is home to many music, theatrical, and film venues. This funding equals the amount provided to the Historic Smithfield and the Montgomery Museum.
• $5,000 is included for the Montgomery Museum and Lewis Miller Regional Art Center, Inc. (not mandated), which is level funding – The agency received $5,000 in the FY 23 budget and requested $33,500 for FY 24. The agency requested $20,000 based on the increased cost of operations, an increase of $15,000, and $13,500 to cover the cost of real estate taxes. The purpose of the museum and art center is to be a repository for, and to conserve, the history of Montgomery County and its artifacts. This funding recommendation equals the amount provided to the Historic Smithfield and the Lyric Council.
• $5,000 is included for the Historic Smithfield (not mandated), which is level funding – The agency requested $7,000 for the FY 24 budget, which is an increase of $2,000. Funds support instructor fees and supply costs of onsite classes. The Historic Smithfield exists to preserve and interpret the cultural and natural resources of Montgomery County as they related to the historic site. This level funding recommendation equals the amount provided to the Montgomery Museum and the Lyric Council.
• $5,000 is included for the Rosa Peters Community Park (not mandated), which is level funding – The agency received $5,000 in the FY 23 budget and requested $8,000 for FY 24. Playground facilities, basketball courts, and a swimming pool allow children and adults the opportunity for community recreation. The park also has a pavilion available for community use upon request. The funds will help maintain two positions, a lifeguard and playground supervisor, as well as offset operational and maintenance costs.
• $10,000 is included for the Christiansburg Institute (not mandated), which is level funding – The agency received $10,000 in FY 23 and requested $30,000 for FY 24. Level funding is provided for FY 24. The mission of the Institute is to preserve its remaining facilities and archives, which for 100 years was the high school for African American students in the New River Valley.
OTHER AGENCIES : 255 OTHER
AGENCIES
Locality Population % Prop. Values % Student Enrollment % Funding % Montgomery 98,473 54.45% $8,775,035,200 56.30% 1,993 52.64% $50,369 53.73% Pulaski 33,759 18.67% $2,763,058,900 17.73% 711 18.78% $17,385 18.55% Giles 16,562 9.16% $1,269,136,700 8.14% 424 11.20% $9,542 10.18% Floyd 15,566 8.61% $1,888,965,800 12.12% 296 7.82% $8,283 8.84% Radford 16,499 9.12% $890,956,100 5.72% 362 9.56% $8,160 8.70% Total 180,859 100.00% $15,587,152,700 100% 3,786 100.00% $93,739 100.00% Derived Funding % = [(Pop. %) + (PV %) + 3(SE %)] / 5
OTHER AGENCIES
• $5,000 is Included for Eastmont Community Foundation (previously Mountain Valley Charitable Foundation) (not mandated), which is level funding – $5,000 is included for FY 24 to cover the cost for Eastmont Community Foundation to mow the Shawsville Middle School athletic fields.
• $30,000 is included for the Mountain View Humane Spay and Neuter Clinic (not mandated), which is level funding – The agency received $30,000 in FY 23 and requested $30,000 for FY 24. The agency offers a low cost, high quality option for spay/neuter of dogs and cats. Based on the success of the pilot program to subsidize the cost of the surgery for cats (nearly 24% are feral cats), funds are provided to continue this program, reducing the cost of surgeries for County residents and addressing overpopulation of feral cats.
Environmental Agencies
• $40,982 is included for the New River Valley Regional Commission (mandated), which is level funding – The agency requested $40,982 for FY 24 and received $40,982 in the FY 23 budget. The NRVRC serves as a planning and coordinating body for the localities of Planning District Four. Its mission is to identify and analyze regional issues and facilitate decision-making to resolve those issues, to serve as an information resource through the regional database, and to develop local and regional plans or strategies that will strengthen local governments’ ability to serve their citizens. The requested amount is based on $1.32 per capita as approved by the commission.
• $13,000 is included for the Skyline Soil and Water Conservation District (not mandated), which is level funding – A total of $14,333 was requested by the Skyline Soil and Water Conservation District for FY 24, which is an increase of $1,333. Many of the services provided by the District are to landowners and other consumers regarding general soil quality and management information and referral. The agency promotes conservation techniques and better water quality by offering an annual Grazing School throughout the New River Valley, which includes classes on plant science and grazing techniques for livestock.
• $3,000 is included for the New River-Highland Resource Conservation and Development Council (not mandated), which is level funding – A total of $3,000 was requested by the New River-Highland Resource Conservation and Development Council for FY 24. The Council received $3,000 in FY 23. The Council provides regional education, training, and technical assistance on conservation and sustained use of natural resources. The agency receives additional funding from 14 other cities and counties as well as 9 planning and conservation districts. Funding from each jurisdiction is based on a set rate across the board and not based on population.
• $109,205 is included for the Virginia Cooperative Extension Services (mandated), which is an increase of $12,128 – A total of $109,205 was requested by the Virginia Cooperative Extension Services for FY 24 and represents an increase of $12,128. $97,077 was included in the FY 23 budget. Each year, the County reconciles the Cooperative Extension budget to the required state match. In FY 23, the state increased the salaries of agents based on a compensation study and covered the local match for one year. In FY 24, the County is required to cover the match. Cooperative Extension provides research-based information to residents in the areas of Agriculture, Horticulture, Human and Family Resources and Youth Development. The County fully funds one full-time agricultural agent housed in the County, one full-time
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OTHER AGENCIES
4-H agent, 40% of funding for a part-time Master Gardner with Floyd, Pulaski, and Giles Counties each paying 20% of the cost, 50% funding for a Family and Consumer Science Agent, and 100% of a part-time 4-H technician position.
Economic Development Agencies
• $1,700 is included for the Montgomery County Chamber of Commerce (not mandated), which is an increase of $50 – A total of $1,700 is included for dues payable to the Montgomery County Chamber of Commerce for FY 24. The Chamber works to promote tourism and economic development to prospective newcomers.
• $19,678 is included for the New River Valley Airport Commission (mandated), which is level funding – A total of $19,678 was requested by the New River Valley Airport Commission for FY 24, which is level funding. The agency received $19,678 in the FY 23 budget. Funding requested is determined using a formula which is a function of jurisdictions’ populations, distance from the airport, and business activity generated at the Airport by industries in respective jurisdictions.
• $2,500 is included for the NRV Rail 2020 Initiative (not mandated), which is level funding – A total of $2,500 is included for Rail 2020 initiative. Initiated in 2013 by The Blacksburg Partnership, New River Valley Rail 2020 (NRV 2020) is a broad-based community initiative to bring Amtrak passenger rail service to Virginia’s New River Valley. The NRV Rail requested $2,500 for FY 24, which is level funding from the FY 23 approved budget.
• $8,500 is included for the New River Valley Passenger Rail Station (mandated) – A total of $8,500 is included for the New River Valley Passenger Rail Station. The New River Valley Passenger Rail Station was established in 2022 through State legislation to develop and operate a passenger rail station in Montgomery County. Once completed, the passenger rail station will serve Amtrak users in a northeast corridor of the United States that will extend from Boston, MA to Christiansburg, VA. Service to the facility is scheduled for 2026. The New River Valley Passenger Rail Station requested $8,500 for FY 24 in firsttime support from the County.
• $1,500 is included for Membership in the Virginia Institute on Local Government (not mandated), which is level funding – A total of $1,500 was requested by the Virginia Institute on Local Government for FY 24, which is level funding. The Institute, located at the University of Virginia, provides direct technical assistance and conducts specialized research projects, training, and leadership programs. Staff responds to inquiries on a wide variety of local government topics and provides in-depth research
OTHER AGENCIES : 257
New River Valley Airport Commission
Locality FY 22 FY 23 % of Total FY 24 % of Total Locality FY 23 FY 24 % of Total Montgomery $19,678 $19,678 9.52% $19,678 9.52% Montgomery 1,350 1,418 9.70% Pulaski $142,418 $142,418 68.90% $142,418 68.90% Pulaski 9,184 10,562 72.24% Giles $16,126 $16,126 7.80% $16,126 7.80% Giles 1,030 1,113 7.61% Floyd $- $- 0.00% $- 0.00% Floyd - - 0.00% Radford $28,490 $28,490 13.78% $28,490 13.78% Radford 1,407 1,528 10.45% Total $206,712 $206,712 100.00% $206,712 100.00% Total 12,971 14,621 100.00%
New River Valley Airport Commission - Clients Served
OTHER AGENCIES
on inquiries with broad multi-jurisdictional applications. Information technology support services are also available. This recommendation provides funds necessary for membership in the Institute. Benefits of membership include priority access to Institute resources and discounts on publications and training opportunities. Membership dues will remain unchanged for FY 24.
• $99,721 is included for Onward NRV (not mandated), which is level funding – A total of $99,721 was requested by Onward NRV for FY 24, which is level funding. Onward NRV has a funding formula of $1 per capita for each member jurisdiction. Blacksburg and Christiansburg Town residents and the students at Virginia Tech are included in the population figure used to derive the budget request for Montgomery County.
• $20,400 is included for the Metropolitan Planning Organization (MPO) (mandated), which is an increase of $600 – A total of $20,400 was requested and is included for the MPO for FY 24, which includes $7,200 for the MPO and $13,200 for the Smart Way Bus. The Blacksburg, Christiansburg, Montgomery Area Metropolitan Planning Organization was established by the Board of Supervisors on January 13, 2003 to evaluate regional transportation needs and any requirements of the Clean Air Act. To receive funds from the Federal Government, a local match is required. The local match for FY 24 is $7,200 that is dedicated to MPO Planning and $13,200 that is dedicated to the Smart Way Bus.
• $201 is included for the Roanoke Valley Transportation Planning Organization (mandated), which is level funding – A total of $201 is included for dues payable to the Roanoke Valley Transportation Planning Organization (RVTPO). The agency requested $201 for FY 24, which is level funding. The organization is responsible for planning and budgeting the use of Federal transportation dollars in the Roanoke region. Dues are calculated on a $0.15 per capita basis. The RVTPO organization charges based
OTHER AGENCIES : 258
Onward NRV Funding Source FY 24 Req. FY 24 Rec. % of Total % of Gov't Funding Montgomery County $99,721 $99,721 15.88% 50.53% Christiansburg $5,000 $5,000 0.80% 2.53% Blacksburg $5,000 $5,000 0.80% 2.53% Total MC $109,721 $109,721 17.47% 55.60% Pulaski County $33,800 $33,800 5.38% 17.13% Dublin $1,500 $1,500 0.24% 0.76% Town of Pulaski $3,000 $3,000 0.48% 1.52% Total Pulaski $38,300 $38,300 6.10% 19.41% Giles County $16,787 $16,787 2.67% 8.51% Pearisburg $1,000 $1,000 0.16% 0.51% Total Giles $17,787 $17,787 2.83% 9.01% Floyd County $15,476 $15,476 2.46% 7.84% Total Floyd $15,476 $15,476 2.46% 7.84% City of Radford $16,070 $16,070 2.56% 8.14% Total Local Gov’t $197,354 $197,354 31.43% 100.00% Private Sector $430,650 $430,650 68.57% Grand Total $628,004 $628,004 100.00% Assumes other jurisdictions fund requests
OTHER AGENCIES
on the 2040 TPO Study Area Boundary and 2020 Census Data which has 1,338 residents.
• $60,000 is included for Participation in the Virginia Tech/Montgomery Regional Airport Authority (mandated), which is level funding – A total of $60,000 was requested by the Virginia Tech/ Montgomery Regional Airport Authority for FY 24. The agency received $60,000 in the FY 23 budget. The Virginia General Assembly created the Authority in 2002. Member jurisdictions include Virginia Tech, the towns of Blacksburg and Christiansburg, and Montgomery County. The Authority was created to develop a regional authority that would serve surrounding corporate and general aviation markets. Each participating member is to contribute a portion of the subsidy for the airport’s operating budget.
• $38,000 is included for Tourism (mandated), which is an increase of $26,000 – The County’s transient occupancy rate is 3%, which generates around $134K in revenue on an annual basis. The County pays approximately 1/3 of this or 1% of the 3% rate to the Tourism Department in accordance with the tourism agreement. Increased revenues over the past several years and additional hotels require an increase to the Tourism Department.
• $60,851 is included for Membership dues in the Virginia’s First Regional Industrial Facility Authority (mandated) and Participation in the New River Valley Commerce Park Project (mandated), which is level funding – The County pays $5,000 in annual membership dues to the Authority. In FY 16, the Virginia’s First Regional Industrial Facility Authority restructured the NRV Commerce Park to place the management of the project under the direction of the Authority. The Commerce Park is a regional economic development project consisting of 973 acres located in Dublin that was established in October 1999. The County currently owns 20,309.06 shares or 11.47% of the project with an annual cost of $55,851. Funding for the County’s shares is mandated by the project agreement.
• $10,132 is Included for the New River/Mount Rogers Workforce Development Board (not mandated), which is an increase of $127 – A total of $10,132 was requested by the New River/Mount Rogers Workforce Development Board for FY 24, which is an increase of $127. The agency received $10,005 in the FY 23 budget. The funding request is $0.10 per capita, based on the estimated 2023 population for Montgomery County (obtained from Virginia Tech). The New River/Mount Rogers Workforce Development Board’s mission is to facilitate and coordinate initiatives that deliver a workforce with the skills needed by businesses and provide jobs to workers that pay a sustainable wage. These funds will be used to continue and expand business services efforts.
OTHER AGENCIES : 259
MONTGOMERY
COUNTY, VIRGINIA Contingencies - General
Board of Supervisors
County Administrator
VOTERS
CONTINGENCIES - GENERAL : 261
Contingencies General
Budget Summary
CONTINGENCIES - GENERAL : 262
CONTINGENCIES - GENERAL
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Contingencies-General $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000 TOTAL EXPENDITURES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000 EXPENDITURES BY CLASSIFICATION General Contingencies $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000 TOTAL EXPENDITURES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000 TOTAL REVENUES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
About
This division provides for contingency reserves to pay for unanticipated expenditures that arise during the year.
Contingencies – General
Contingencies – General provides for unknown and unanticipated expenditures that arise during the year but have not been included in the approved budget.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
•
No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $68,000 is Added to the General Contingency Budget – The County’s Financial Policies include retaining 1% of the County’s general government portion of the General Fund to cover contingency needs. An additional $68,000 is needed to comply with this policy.
CONTINGENCIES - GENERAL : 263
CONTINGENCIES - GENERAL
MONTGOMERY COUNTY, VIRGINIA Contingencies - Special
VOTERS Contingencies Special CONTINGENCIES - SPECIAL : 265
Board
of Supervisors County Administrator
Budget Summary
CONTINGENCIES - SPECIAL : 266
CONTINGENCIES - SPECIAL
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Contingencies-Special $8,141 $- $116,216 $- $144,395 $144,395 $28,179 TOTAL EXPENDITURES $8,141 $- $116,216 $- $144,395 $144,395 $28,179 EXPENDITURES BY CLASSIFICATION Contingencies-Special $8,141 $- $116,216 $- $144,395 $144,395 $28,179 TOTAL EXPENDITURES $8,141 $- $116,216 $- $144,395 $144,395 $28,179 REVENUE BY CLASSIFICATION State School Revenue (Deferred State $) $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $TOTAL UNDESIGNATED REVENUE $8,141 $- $116,216 $- $144,395 $144,395 $28,179 TOTAL REVENUES $8,141 $- $116,216 $- $144,395 $144,395 $28,179
About
This division serves as a holding account for funds approved for a specific purpose for which the details are not finalized. For funds held in special contingencies to be expended, the Board of Supervisors must approve a resolution transferring them to the appropriate division.
Personnel
Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• ($116,216) is Removed from Funds Remaining from the County’s 5% Compensation Increase in FY 23 – Monies were held in Special Contingencies until transferred to departments to provide a 5% Compensation increase for County employees and for the implementation of the County’s new Compensation and Classification Plan. $116,216 was the remaining balance after the funds were distributed in FY 23. These funds have been removed for FY 24 as they are no longer needed as base funds.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• $144,395 is the Balance of Funds Remaining After Allocating Compensation Increases to County Departments – Monies were held in Special Contingencies until transferred to County departments to provide a 7% compensation increase for classified and part-time non-classified County employees July 1, 2023. $144,395 is the remaining balance after the 7% increase was distributed.
CONTINGENCIES - SPECIAL : 267
- SPECIAL
CONTINGENCIES
DEPARTMENT FY 23 Approved FTE FY 24 Approved FTE Change Special Contingencies 0 0 0 TOTAL 0 0 0
MONTGOMERY COUNTY, VIRGINIA Law Library
General Assembly Circuit Court
VOTERS
LAW LIBRARY : 269
Law Library
Budget Summary
LAW LIBRARY : 270 LAW LIBRARY
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT Law Library $17,600 $12,224 $17,600 $17,600 $- $17,600 $TOTAL EXPENDITURES $17,600 $12,224 $17,600 $17,600 $- $17,600 $EXPENDITURES BY CLASSIFICATION Operations & Maintenance $17,600 $12,224 $17,600 $17,600 $- $17,600 $Capital Outlay $- $- $- $- $- $- $TOTAL EXPENDITURES $17,600 $12,224 $17,600 $17,600 $- $17,600 $REVENUE BY CLASSIFICATION Interest $1,000 $9 $1,000 $1,000 $- $1,000 $Fees $14,000 $6,466 $14,000 $14,000 $- $14,000 $Transfer To County Capital $- $- $- $- $- $- $(To)/From Fund Balance $2,600 $- $2,600 $2,600 $- $2,600 $TOTAL DESIGNATED REVENUE $17,600 $6,475 $17,600 $17,600 $- $17,600 $TOTAL UNDESIGNATED REVENUE $- $5,749 $- $- $- $- $TOTAL REVENUES $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
About
The Law Library is self-supporting from fees assessed on civil and criminal trials.
Law Library
This division provides legal information resources for attorneys and the courts.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
LAW LIBRARY : 271 LAW LIBRARY
Montgomery County Public Schools
VOTERS
School Board
Public Schools
Nutrition Fund
Operating Fund
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
MONTGOMERY COUNTY PUBLIC SCHOOLS : 273
MONTGOMERY COUNTY PUBLIC SCHOOLS
Budget Summary
MONTGOMERY COUNTY PUBLIC SCHOOLS : 274
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT School Operating Fund $132,092,438 $129,944,825 $126,788,704 $132,487,960 $2,452,713 $134,940,673 $8,151,969 School Nutrition Fund $5,688,490 $5,450,631 $4,633,474 $5,205,010 $- $5,205,010 $571,536 TOTAL EXPENDITURES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505 EXPENDITURES BY CLASSIFICATION Instruction $99,252,433 $100,163,168 $96,702,222 $103,927,695 $- $103,927,695 $7,225,473 Admin/Attend/Health $5,917,308 $5,785,698 $5,857,882 $6,254,283 $- $6,254,283 $396,401 Transportation $6,673,585 $5,462,752 $5,690,686 $5,827,776 $- $5,827,776 $137,090 Operations & Maintenance $19,520,418 $17,836,321 $17,809,220 $18,201,824 $- $18,201,824 $392,604 Non-Instruction $320,034 $288,227 $320,034 $320,435 $- $320,435 $401 School Nutrition $5,688,490 $5,450,631 $4,633,474 $5,205,010 $- $5,205,010 $571,536 Transfer to Debt Service $408,660 $408,660 $408,660 $408,660 $- $408,660 $Unallocated Funds $- $- $- $(2,452,713) $2,452,713 $- $TOTAL EXPENDITURES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505 REVENUE BY CLASSIFICATION Sales Taxes $12,928,949 $15,316,474 $14,759,385 $15,868,933 $- $15,868,933 $1,109,548 Basic Aid $28,975,915 $27,172,480 $28,954,457 $27,804,976 $- $27,804,976 $(1,149,481) Other SOQ $12,063,517 $11,800,988 $11,799,645 $11,844,108 $- $11,844,108 $44,463 Incentive Programs $6,130,684 $5,326,910 $4,110,944 $9,988,960 $- $9,988,960 $5,878,016 Categorical $642,101 $793,960 $591,651 $568,836 $- $568,836 $(22,815) Lottery Funded Programs $4,038,532 $4,569,653 $5,096,626 $4,936,151 $- $4,936,151 $(160,475) Federal Funds $11,035,972 $15,350,628 $7,131,979 $7,673,721 $- $7,673,721 $541,742 Other Local Funds $2,930,607 $1,494,877 $2,939,230 $2,969,024 $- $2,969,024 $29,794 State Recordation $- $- $- $- $- $- $Other State Funds $66,543 $101,465 $60,988 $60,988 $- $60,988 $Deferred State Revenue $- $- $- $- $- $- $Fund Balance $- $- $- $- $- $- $Interest $- $- $- $- $- $- $School Transfer to Debt $- $- $- $- $- $- $General Fund Transfer $58,968,108 $55,125,906 $55,977,273 $55,977,273 $2,452,713 $58,429,986 $2,452,713 TOTAL DESIGNATED REVENUE $137,780,928 $137,053,341 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505 TOTAL UNDESIGNATED REVENUE $- $(1,657,884) $- $- $- $- $TOTAL REVENUES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505
About
Montgomery County Public Schools (MCPS) serves around 9,487 students through 11 elementary schools (grades K-5), four middle schools (grades 6-8), four high schools (grades 9-12), and central administrative offices. MCPS also provides one alternative education school. In addition to the regular education and special education programs other programs include: Title I; elementary art, music, and physical education; elementary, middle, and high school guidance; comprehensive career and technical education; gifted education; programs for at risk students; and extensive extracurricular activities in athletics, fine arts, and academic competitions. The seven elected members of the School Board and the Superintendent of Schools provide leadership and management for the school division.
School Operating Fund
The School Operating Budget provides the funds as required to comply with the State Standards of Quality (SOQ) and to meet the Federal requirements under the No Child Left Behind (NCLB) legislation. The budget also incorporates local programs as requested by the community.
School Nutrition Fund
The School Nutrition program operates as a separate fund and is self-sustaining for the cost of labor, food supplies, expendable supplies, and equipment repair. Major capital expenditures, utilities, and liability insurance are provided through the school division’s operating budget. Revenues are received from the sale of breakfast, lunch, ala-carte items, catering, and reimbursements from Federal nutrition programs.
Budget Discussion
• $134,940,673 is Provided for the School Operating Fund – $134,940,673 in total funding is provided for the School Operating Fund. This represents an increase of $8,151,969 over the FY 23 approved budget. Of this amount, $5,699,256 is from new state designated resources and $2,452,713 is from new County dollars. Due to FY 23 appropriations that were made after the adoption of the FY 23 budget that total $2,310,824, new state monies for schools total $3,388,432 over the FY 23 adjusted school budget.
• $5,205,010 is Provided for the School Nutrition Fund – $5,205,010 in total funding is provided for the School Nutrition Fund, which is an increase of $571,536 from the FY 23 Budget.
MONTGOMERY COUNTY PUBLIC SCHOOLS : 275
MONTGOMERY COUNTY PUBLIC SCHOOLS
Montgomery County Public Schools Capital
VOTERS
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
School Board
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 277
Public Schools School Capital
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
Budget Summary
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 278
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT School Capital Construction $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 TOTAL EXPENDITURES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $- $- $- $- $- $- $Capital Outlay $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 TOTAL EXPENDITURES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 REVENUE BY CLASSIFICATION General Fund Transfer $7,742,740 $7,742,740 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 Debt Service Transfer $- $- $- $- $- $- $Recovered Costs $- $- $- $- $- $- $Interest $- $- $- $- $- $- $Fund Balance/Other Revenue $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $7,742,740 $7,742,740 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 TOTAL UNDESIGNATED REVENUE $- $(6,157,419) $- $- $- $- $TOTAL REVENUES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
About
Montgomery County Public Schools Capital Fund dollars are earmarked to be used in the future for new school capital projects.
Schools Capital Fund
The School Capital Fund is used to fund future school capital projects.
Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• $2,938,580 is Provided for the School Capital Fund – $2,938,580 or 2.5 cents of the real estate tax rate has been earmarked for future school capital needs. These funds are held in a special Capital Fund account separate from the School Operating Fund. These funds may be used only with future Board of Supervisors approval.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• ($587,716) or 0.5 Cents of the Real Estate Tax Rate is Reduced from the School Capital Fund –$587,716 or 0.5 cents of the real estate tax rate has been reduced from future school capital needs.
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 279 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
MONTGOMERY COUNTY, VIRGINIA
General Government Debt Services
Board of Supervisors County Administrator
VOTERS
General Government Debt Services
County Debt Service
GENERAL GOVERNMENT DEBT SERVICES : 281
School Debt Service
GENERAL GOVERNMENT DEBT SERVICES
Budget Summary
GENERAL GOVERNMENT DEBT SERVICES : 282
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT County Debt Service $4,256,082 $4,228,001 $5,140,875 $5,140,875 $- $5,140,875 $School Debt Service $20,466,643 $20,466,643 $19,581,850 $20,698,010 $- $20,698,010 $1,116,160 Transfers to Other Funds $- $- $- $- $- $TOTAL EXPENDITURES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160 EXPENDITURES BY CLASSIFICATION Principal $17,056,984 $17,056,985 $15,058,769 $14,497,472 $- $14,497,472 $(561,297) Interest $6,543,424 $6,543,423 $5,910,887 $9,137,699 $- $9,137,699 $3,226,812 Administrative Costs $35,000 $6,920 $35,000 $35,000 $- $35,000 $Transfer to County Capital $- $- $- $- $- $- $Transfer to School Capital $- $- $- $- $- $- $Reserve Funds $1,087,317 $1,087,317 $3,718,069 $2,168,714 $- $2,168,714 $(1,549,355) TOTAL EXPENDITURES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160 REVENUE BY CLASSIFICATION General Fund Transfer $22,700,165 $23,441,930 $22,700,165 $22,700,165 $- $22,700,165 $School Capital Fund Transfer $- $- $- $- $- $- $School Energy Bond Savings $408,660 $408,660 $408,660 $408,660 $- $408,660 $Courthouse Maintenance $79,982 $31,631 $79,982 $79,982 $- $79,982 $School Operating Transfer $- $- $- $- $- $- $County Capital Transfer $- $- $- $- $- $- $Lease Revenue $186,471 $186,480 $186,471 $186,471 $- $186,471 $Debt Service Fund Balance $- $- $- $- $- $- $QSCB Interest Subsidy $1,347,447 $1,270,643 $1,347,447 $1,347,447 $- $1,347,447 $Fund Balance $- $- $- $1,116,160 $- $1,116,160 $1,116,160 Interest/Freed Up Debt Service Reserve $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $24,722,725 $25,339,343 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160 TOTAL UNDESIGNATED REVENUE $- $(644,699) $- $- $- $- $TOTAL REVENUES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160
GENERAL GOVERNMENT DEBT SERVICES
About
General Government Debt Service division includes principal, interest and administrative fees on long-term outstanding debt. Debt service accounts are required for the issuance of the bonds to fund new county buildings and schools, building improvements and renovations and other capital improvements.
County Debt Service
This includes principal, interest and administrative fees for all County long-term outstanding debt.
School Debt Service
School Debt Service includes principal, interest and administrative fees for all school long-term outstanding debt.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. Debt service has been funded from various sources: monies from the School Operating fund, courthouse maintenance fees, revenue from the New River Valley Emergency Communications Regional Authority lease, and the General Fund.
The debt service budget includes funds for principal, interest and debt administration costs, as well as, savings retained from decreases in prior year debt service. Retaining these one-time monies in the base budget sets them aside to accomplish two objectives:
• Fund future capital projects, and
• Provide capacity to offset future non-recurring peaks in debt service costs.
Reallocation of Base Debt Service Resources
– The base budget includes funds needed to cover the costs for both County and School debt. Generally, debt issuances are structured to balance total debt service costs from year to year; however, the individual components of debt service often change. In February 2022, the County issued bonds totaling $10 million for County capital projects and $91 million for School capital projects. Sufficient funds for the additional County debt service exist in the budget; however, additional funds were needed to fund the increased School debt service for seven years. In FY 23, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service Fund to shave a portion of school debt services costs. For FY 24, $1,116,160 of funds from this transfer are added to the base budget. Since the School’s debt service costs did increase for FY 24 and the County’s did not, the School’s portion of the reserve fund has been eliminated leaving only the County’s reserve of $2,168,714.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• No Addenda Added
GENERAL GOVERNMENT DEBT SERVICES : 283
VOTERS
MONTGOMERY COUNTY, VIRGINIA Montgomery County Capital
Board MONTGOMERY COUNTY CAPITAL : 285
of Supervisors County Capital
MONTGOMERY COUNTY CAPITAL
Budget Summary
MONTGOMERY COUNTY CAPITAL : 286
Change FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/ Revised Actual Approved Base + Addenda Approved App. 23 EXPENDITURES BY DEPARTMENT County Capital $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 TOTAL EXPENDITURES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $Operations & Maintenance $- $- $- $- $- $- $Capital Outlay $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 TOTAL EXPENDITURES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 REVENUE BY CLASSIFICATION Transfer from General Fund $3,862,134 $3,862,134 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 Transfer from Debt Service $- $- $- $- $- $- $Recovered Costs $- $- $- $- $- $- $Fund Balance/Other Revenue $- $- $- $- $- $- $Transfer to Debt Service $- $- $- $- $- $- $TOTAL DESIGNATED REVENUE $3,862,134 $3,862,134 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891 TOTAL UNDESIGNATED REVENUE $- $(3,839,830) $- $- $- $- $TOTAL REVENUES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
MONTGOMERY COUNTY CAPITAL
About
The County Capital division is used to fund the costs of future County capital project needs.
County Capital
Dollars earmarked in this division will be used in future years for County capital needs.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.
• $1,763,148 is Included for Fire and Rescue Capital – The base budget includes $1,763,148 or 1.5 pennies of the real estate tax rate for Fire and Rescue capital needs.
• $750,000 is Included for County Capital Maintenance Projects – $750,000 is included in the County Capital budget to provide an ongoing source of capital maintenance funding to cover the County’s existing buildings and infrastructure. The County’s Capital Maintenance program, funded in the Capital Fund Budget, is a proactive program of preventative maintenance designed to address major repairs and/ or replace large scale components that cannot be addressed within the County’s centralized maintenance program contained within the County’s operating budget. The purpose of this program is to invest in existing capital assets to maintain the County’s building and structures and to extend their useful life. Ongoing projects include roofing replacements, Heating Ventilation and Air Conditioning (HVAC) upgrades, carpeting, paving, and other major systems’ maintenance.
• $425,000 is Included for the Parks and Recreation Projects – $425,000 is included for Parks and Recreation capital projects and includes $35,000 that was previously set aside in FY 16. This funding is earmarked for the Parks Revitalization Capital Project.
• $210,000 is Included to Address Information Technology Infrastructure Improvements Within County Facilities –$210,000 has been set aside to address future information technology infrastructure needs.
• $1,175,432 is Included for County Capital Needs – $1,175,432 or 1 cent of the real estate tax rate has been earmarked for future County capital needs. Of this amount, $100,000 is earmarked for the Valley to Valley Trail project.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.
• ($587,716) or 0.5 Cents of the Real Estate Tax Rate is Reduced from Future County Capital Needs – $587,716 or 0.5 cents of the real estate tax rate has been reduced from future county capital needs.
MONTGOMERY COUNTY CAPITAL : 287