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Montgomery County, VA
Approved Budget Fiscal Year 2011
MontgomeryCountyVA.gov
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 11 APPROVED BUDGET BOARD OF SUPERVISORS Annette Perkins, Chair District A James Politis, Vice-Chair District D Doug Marrs District B Gary Creed District C William Brown District E Mary Biggs District F John Muffo District G
COUNTY ADMINISTRATOR F. Craig Meadows
ASSISTANT COUNTY ADMINISTRATOR L. Carol Edmonds
FINANCIAL & MANAGEMENT SERVICES DIRECTOR Angela M. Hill
BUDGET MANAGER Marc M. Magruder
SENIOR PROGRAM ASSISTANT Susan S. Dickerson
BUDGET MESSAGE
FISCAL YEAR 11 APPROVED BUDGET
BOARD OF SUPERVISORS APPROVES A 3 CENT REAL ESTATE TAX INCREASE; STATE FUNDING REDUCTIONS LESS THAN EXPECTED The Montgomery County Board of Supervisors approved the Fiscal Year 2010‐2011 Budget totaling $150.7 million with a 3 cent increase in the real estate tax rate from 71 cents to 74 cents. The Proposed Budget Message presented a budget which required a 75 cent real estate tax rate. A lower rate was expected to require additional budget reductions. Some restoration of state funding by the General Assembly coupled with an increase in some local revenue categories allowed for the budget to be balanced with a 3 cent ‐ rather than 4 cent ‐ increase in the real estate tax without further expenditure reductions. Additional changes from the Proposed Budget to the Approved Budget include: • • • • • •
Capturing dollars saved through reduced premiums for insurance; Offsetting additional state funding reductions to Libraries; Offsetting the reduction the State Recordation Tax allocated to schools; Offsetting additional state revenue reductions to the Registrar’s Office; Adding a one‐time appropriation of $800 for the Brain Injury Services of Southwest Virginia; and reducing state funding for public schools to be offset by a reduction in the cost of payments to the Virginia Retirement System.
Percent of State Funding for Constitutional Officers FY 2000 to FY 2011 89% 90% 80% 70%
77%
73% 62%
58%
60% 50%
72% 57%
57% 55%
50%
38% 32%
40%
28%
28% 22%
30%
21%
19%
20%
7%
10%
18% 7%
0%
Sheriff
Commonwealth Attorney
FY 00
FY 08
Clerk of Court
FY 10
Treasurer
Commissioner of Revenue
FY 11 (proposed)
Last year, strategies were employed to balance the current year budget which included no new positions; no merit or cost of living increases; freezing vacant positions; a reduction of maintenance and capital funding; a 50% reduction in funding for fire and rescue capital; use of debt service reserve and rainy day funds to reduce debt service; and less funding for travel and training for our employees. As staff assembled the proposed 2010-2011 budget for your review, I have emphasized that our budget must ensure the County will continue to maintain quality public safety protection and a quality educational system for our citizens, while minimizing the impact on local taxpayers as much as possible. We have employed several strategies to minimize the possible impact on these priorities, including continuing no merit or cost of living increases for the second consecutive fiscal year; continuing the freeze on nearly 13 currently vacant positions; rejecting all requests for increased funding for operations unless mandated or required (e.g. utilities); and no restoration of part-time salary funding in several departments or funds for travel or training.
All these are small items, but they add up. Localities will have to supplement the funding or do away with the program.” Virginia Department of Planning and Budget Manager Jerry Edwards
One strategy that must be considered in the proposed budget is the reduction of personnel in offices where the state has eliminated funding for staff positions. In the Commissioner of the Revenue’s and the Treasurer’s offices, all funds for staff were eliminated except for the two Constitutional Officers. I am proposing that the County restore funding for five of these positions in each office; as a result, five positions will need to be eliminated from each office. When we compare the current staffing in these offices to other counties with similar demographics, we can no longer support shifting County dollars from other critical areas to support the higher staffing levels. To allow time for both offices to address reductions in staffing, these reductions will be effective January 1, 2011 for positions not currently vacant. Over the next year, we will also work closely with both offices to achieve greater efficiencies through technology and workload redistribution. I am also proposing that we continue the freeze on filling existing vacancies in the organization. This results in a reduction of nearly 13 full-time equivalent positions; when combined with the elimination of 10 additional positions, this represents a reduction in County staff of nearly 6%. In addition, the proposed budget anticipates offering incentives to employees who are eligible for retirement to help avoid the need for additional layoffs or terminations. If five to fifteen employees elect to accept incentives and retire, this would result in a total reduction of County staffing of 7% to 10%. The County’s employees are our organization’s greatest asset. Reductions in staff create additional work for the remaining employees who carry on the duties of supporting our citizens each day. No reductions in salaries or benefits are proposed for these employees, as they will have more responsibilities and duties as a result of the reductions proposed above. We have many dedicated and loyal employees who work hard to provide the best possible service to our citizens, and I greatly appreciate their efforts during this extremely difficult time. The Board of Supervisors offered consensus in changing the method of motor vehicle valuation, which will allow us to offset some of the shortfall in personal property revenue, and help to stabilize the existing local revenue base. This change in valuation method will generate approximately $700,000 in revenues, without changing the existing personal property rates.
“What we have here is a classic case of shifting the fiscal burden to the locality and setting up a condition in which the locality feels the complete brunt of the pressure. The state does not appear to have an appetite for addressing revenues, and that position is something that localities will live with for years.” … Hanover County Schools Superintendent Stewart D. Roberson
For FY 2010-2011, I am recommending the Board consider a 4 cent increase in the real estate tax rate. Increasing the real estate tax by 4 cents will generate approximately $2.7 million, and allow us to restore $700,000 to the school system’s FY11 funding request, and also add $300,000 to our County schools to address the proposed change in funding for the local composite index. The proposed increase will also allow us to fully support our public safety operations; allow money to be set aside for future years’ budgets; provide funding for road improvements and the purchase of equipment for fire and rescue operations; and provide funding for retirement incentives and phasing in of staff reductions. It should be noted that our budget projections are based on former Governor Kaine’s proposed budget, and do not reflect any adjustments proposed in the current session of the General Assembly. Governor McDonnell’s proposed reduction in funding to public schools could amount to an additional $3 million to $5 million in cuts to the Montgomery County Schools. The Commonwealth has proposed to cut 21% of its funding for the Commonwealth Attorney’s Office and the Sheriff’s Office. With a 4 cent real estate tax rate increase, we will be able to maintain full staffing (except for three frozen vacant positions) in the Sheriff’s, Commonwealth Attorney’s, and Clerk of Court’s offices. Our commitment to public safety remains strong, and we appreciate all that those in the law enforcement community do to protect us each day.
Where It Comes From FY 2011 Proposed Budget $154.1 Million Real Estate 32% 4 Cent RE Increase 2% MV Change in Valuation <1% Personal Prop 6% Designated $'s 49%
Other 2%
Sales Tax 5% Mach &Tools 1% Business F&F 1%
Delinquent 1%
Merch Capital 1%
Mobile Homes <1%
Where It Goes FY 2011 Proposed Budget $154.1 Million General Fund 26%
County Capital <1%
All School Funds 62%
Revenue Stabilization <1% Debt Service 12%
Law Library <1%
As County staff reviewed our financial situation with you in earlier work sessions, you requested that I develop a worksheet showing reductions that would be required if the Board approved a smaller real estate tax increase, or no tax increase. That summary is attached as Appendix A to my budget message. Should the General Assembly restore funds to address the reductions proposed in former Governor Kaine’s budget, then these recommended reductions will change. As we continue through the budget review process, we will update this information as we receive more information from the State. In April 2004, I wrote these words in my budget message to the Bedford City Council: “We must continue to encourage our state elected officials to move forward with finding long-term solutions to the Commonwealth’s funding issues, and we must demand that the State continue to evaluate the distribution of funds to the localities to meet core services. Without major changes in the tax structure in Virginia, our ability to control our local fiscal affairs remains somewhat limited. We must continue to be aggressive in promoting economic development … in order to continue to expand our tax base and improve the opportunities for our workforce.” These words are every bit as true today as they were six years ago! It has become obvious the State has decided that rather than evaluating how funds are raised and distributed for core services such as education and public safety, they are simply going to pass the burden of funding these core services to the localities. With no hope of additional revenues from the state to fund these and other essential functions, it is left to our local elected officials to decide how
Appendix A
Adjustments for Consideration if the Board of Supervisors Desires to Establish a Lower Tax Rate than Proposed by the County Administrator
Adjustments recommended to reduce budget in order to adopt a real estate tax rate of 74 cents** (3 cents higher than current rate) –
Reduce non-mandated outside agencies 5%
$27,500
Reduce Department of Social Services’ local funding 3%
$32,500
Reduce hours at consolidated waste sites 12%
$60,500
Reduce library materials for patrons 5%
$9,500
Reduce $300,000 added for schools to $250,000
$50,000
Eliminate compensation for Planning Commission members
$14,000
Eliminate compensation for Economic Dev. Commission members
$3,000
Eliminate part-time salary funds in Commonwealth Attorney’s office
$18,500
Reduce revenue stabilization fund to $100,000
$464,500
Total amount of reduction -- $680,000
** All dollar values are approximate, and are based on the assumption that NO additional State funding will be received to offset any proposed reductions
Adjustments recommended to reduce budget in order to adopt a real estate tax rate of 73 cents** (2 cents higher than current rate) –
Reduce funding to non-mandated outside agencies 10%
$55,000
Reduce Department of Social Services’ local funding 8%
$86,000
Reduce hours at consolidated waste sites 26%
$122,000
Reduce library materials for patrons 10%
$19,000
Reduce part-time salaries for libraries 10%
$36,500
Eliminate $300,000 in additional funding for schools Eliminate compensation for Planning Commission members
$300,000 $14,000
Eliminate compensation for Economic Dev. Commission members
$3,000
Eliminate part-time salary funds in the Comm. of the Revenue’s office
$5,500
Eliminate part-time salary funds in County Administration
$4,000
Eliminate part-time salary funds in the Commonwealth Attorney’s office
$18,500
Eliminate revenue stabilization fund
$564,500
Implement reduction in positions in Sept. 2010 instead of Jan. 2011
$132,000
Total amount of reduction -- $1,360,000
** All dollar values are approximate, and are based on the assumption that NO additional State funding will be received to offset any proposed reductions
Adjustments recommended to reduce budget in order to adopt a real estate tax rate of 72 cents** (1 cent higher than current rate) –
Reduce funding to non-mandated outside agencies 15%
$82,500
Reduce Department of Social Services’ local funding 10%
$85,500
Reduce hours at consolidated waste sites 39%
$184,000
Reduce library materials for patrons 10%
$19,000
Reduce part-time salaries for libraries 10%
$36,500
Eliminate $300,000 in additional funding for schools Eliminate compensation for Planning Commission members
$300,000 $14,000
Eliminate compensation for Economic Dev. Commission members
$3,000
Eliminate part-time salary funds in the Comm. of the Revenue’s office
$5,500
Eliminate part-time salary funds in County Administration
$4,000
Eliminate part-time salary funds in the Commonwealth Attorney’s office
$18,500
Eliminate revenue stabilization fund
$564,500
Implement reduction in positions in July 2010 instead of Jan. 2011
$181,000
Reduce County funding for schools
$221,000
Use one-time money from “windfall” to balance budget
$321,000
Total amount of reduction -- $2,040,000
** All dollar values are approximate, and are based on the assumption that NO additional State funding will be received to offset any proposed reductions
Adjustments recommended to reduce budget in order to maintain the current real estate tax rate at 71 cents** –
Reduce funding to non-mandated outside agencies 20%
$142,000
Reduce Department of Social Services’ local funding 15%
$160,500
Reduce hours at consolidated waste sites 50%
$238,000
Reduce library materials for patrons 10%
$19,000
Reduce part-time salaries for libraries 15%
$55,000
Eliminate $300,000 in additional funding for schools Eliminate compensation for Planning Commission members
$300,000 $14,000
Eliminate compensation for Economic Dev. Commission members
$3,000
Eliminate part-time salary funds in the Comm. of the Revenue’s office
$5,500
Eliminate part-time salary funds in County Administration
$4,000
Eliminate part-time salary funds in the Commonwealth Attorney’s office
$18,500
Eliminate revenue stabilization fund
$564,500
Implement reduction in positions in July 2010 instead of Jan. 2011
$181,000
Reduce County funding for schools
$702,000
Reduce Sheriff’s Office by one position
$49,500
Reduce Clerk of Courts’ office by one position
$42,000
Reduce Commonwealth Attorney’s office by one position
$49,500
Reduce Sheriff’s vehicle replacement fund by 38%
$59,000
Eliminate gas card incentives for fire and rescue volunteers
$42,000
(Continued on next page)
** All dollar values are approximate, and are based on the assumption that NO additional State funding will be received to offset any proposed reductions
Adjustments recommended to reduce budget in order to maintain the current real estate tax rate at 71 cents**(continued) â&#x20AC;&#x201C;
Eliminate funding for the Lyric Theatre
$5,000
Eliminate funding for the Montgomery Museum
$5,000
Eliminate funding for Smithfield Plantation
$5,000
Eliminate funding for Rosa Peters Park
$5,000
Eliminate funding for the Riner Cannery
$8,500
Eliminate payment for fire hydrant maintenance
$16,000
Capture savings from reclassification of one full-time position to part-time (position to be determined)
ď&#x201A;§
$26,500
Total amount of reduction -- $2,720,000
** All dollar values are approximate, and are based on the assumption that NO additional State funding will be received to offset any proposed reductions
TABLE OF CONTENTS
FISCAL YEAR 11 APPROVED BUDGET
TABLE OF CONTENTS BUDGET SUMMARY Introduction .................................................................................................................................................. 1 Summaries of Major Selected Functions ...................................................................................................... 2 Recap of Expenditures by Division ............................................................................................. Appendix A Summary of Full-Time Employees/Equivalents ......................................................................... Appendix B Graphs.......................................................................................................................................... Appendix C Approved FY 11 Classification and Compensation Plan ............................................................ Appendix D Organization Chart ...................................................................................................................... Appendix E
UNDERSTANDING THE BUDGET: MONTGOMERY COUNTY’S BUDGET PROCESS Preparation of the Annual Budget ................................................................................................................ 1 FY 11 Budget Calendar ................................................................................................................................ 1 The County’s Budget Process ...................................................................................................................... 2 How to Understand and Use this Document ................................................................................................ 3 Conclusion .................................................................................................................................................... 4 Glossary of Financial Terms ........................................................................................................................ 5
REVENUE SUMMARY Overview of Economic Status ...................................................................................................................... 1 Variables Affecting Revenues ...................................................................................................................... 4 County Resources ......................................................................................................................................... 4 Current Property Taxes................................................................................................................................. 6 Conclusions ................................................................................................................................................. 11 Revenue Estimates....................................................................................................................... Appendix A
EXPENDITURE PLANS 100 110 120 130 132 140 150/152 160/162 170 180 200 210 220 230 240 250
Revenue Sharing Board of Supervisors County Administration County Attorney Financial & Management Services Insurance Information Technology Commissioner of Revenue/Assessments Reassessment Treasurer/Treasurer-Collections Registrar/Electoral Board Internal Services Commonwealth Attorney Circuit Courts General District Court Juvenile & Domestic Relations Court Magistrate Clerk of the Circuit Court
310/320 330 400 510 520 530 540 700 710 800 810 910 950/960 03 09 18
Sheriff-Comp. Bd. /Sheriff-County Fire Departments & Rescue Squads General Services Comprehensive Services Act Human Services Public Health Department Social Services Parks & Recreation Regional Library System Planning & GIS Services Economic Development Other Agencies Contingencies-General & Special Law Library Montgomery County Public Schools General Government Debt Services Montgomery County Capital
BUDGET SUMMARY
FISCAL YEAR 11 APPROVED BUDGET
BUDGET SUMMARY Introduction The FY 11 budget for the General Fund and the School Operating Fund totals $128.2 million. The General Fund totals $39.6 million and the School Operating Fund totals $88.6 million. The total County budget also includes the Debt Service Fund ($17.8 million), the Law Library Fund ($17,600), the School Cafeteria Fund ($3.8 million), funding for Fire and Rescue Capital Equipment ($340,000), and a Revenue Stabilization Fund ($564,248). The County budget for all funds totals $150.7 million. The approved real estate tax rate is set at 74 cents, which is a 3 cent tax rate increase. In order to address state funding reductions, increases in fringe benefit costs and debt service, reallocation of some resources and reductions in some expenditure categories were required. The FY 11 budget reflects a total decrease of $8.3 million in state, federal, and local funds. FY 11 Approved Budget $150.7 Million ($8.3 Million Decrease) Revenue Stabilization 0%
General Fund 26%
Debt Service 12% Law Library <1%
County Capital <1% School Cafeteria 3%
School Operating 59%
County funds provided in the School Operating Budget total $35.7 million. This is a $610,211 increase in County funding from FY 10 to FY 11, and a $1,312,291 increase over the School Board’s proposed budget. The Governor’s budget reduces State funding for public schools by $9.1 million from the FY 2010 Approved Budget, a reduction of 16%. To offset a portion of this shortfall, additional County funds are approved. The County accepted only expenditure requests for items that were required to maintain service contracts and to address health and safety issues. A total of $71,580 was added for these categories. The FY 11 Approved Budget estimates a 12% increase for health insurance premiums, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. The increase in group life is due to actuarial adjustments for FY 11 and the increase in unemployment insurance is based on the extension of unemployment benefits and the increase in the number of claims being filed. All other fringe benefit rates remain unchanged for FY 11. No compensation increases (i.e. no July 1 pay plan adjustments, merit increases, reclassifications) are included in the approved budget. Costs for operations for the five constitutional officers total $14.1 million, of which local funds cover 58% for these offices with state and other resources covering 42%. Compared to the FY 10 budget, local funds provided 54% of these costs with state and other resources covering 46%. This increase in local funds is the direct result of state funding reductions made in the Governor’s budget. Budget Summary, Page 1
BUDGET SUMMARY Summaries of Major Selected Functions General Government Administration General Government Administration refers to divisions such as the Board of Supervisors, County Administrator, County Attorney, Registrar, Financial and Management Services, Information Technology, Human Services, Internal Services, and others. Highlights include: 9 $16,000 is added to the Wellness Program for the increased utilization of the health clinic. This increase is made for the County health clinic based on the projected employee usage in FY 11. The number of employees participating in the health clinic has increased 55% between 2008 and 2010 from 220 to 340. 9 ($72,317) is reduced from the Information Technology Division to reflect one FTE held vacant due to the County hiring freeze. 9 ($39,719) is reduced in this Registrar’s Office to reflect one FTE held vacant due to the County hiring freeze. An additional ($2,133) is reduced from the registrar’s mileage budget to reflect the revised state policy that suspends mileage reimbursements for Electoral Board Members. Judicial Administration Judicial Administration includes the Clerk of the Circuit Court, Juvenile and Domestic Court Clerk, Circuit Court, District Court, Magistrate, Commonwealth’s Attorney, etc. The County is required to provide office space, furniture, filing cabinets and other minimal operational items for the Courts. The State Supreme Court provides funding for other costs such as personal services. While in the past, offices such as the Commonwealth’s Attorney and Clerk of Circuit Court were funded almost exclusively by the State Compensation Board, state budget reductions require additional local dollars in order to preserve services to the extent possible. Tax Collection Tax Collection includes the Commissioner of Revenue and the Treasurer. Funding from the FY 10 to the FY 11 budget decreased 7.96%. State budget reductions have drastically affected the operations of these two offices. Commissioner of Revenue Treasurer Total
FY 10 Budget $1,132,289 $1,026,323 $2,158,612
FY 11 Budget $1,027,180 $959,668 $1,986,848
% Difference Change ($105,109) -9.28% ($66,655) -6.49% ($171,764) -7.96%
Highlights include: 9 ($123,815) and Five FTE are reduced from the Commissioner of the Revenue budget due to a reduction in state funding. The Governor’s proposed budget eliminated all state support for staff and operations within the Commissioner’s state budget, with the exception of the constitutional officer. The additional state funding reductions, termed the “flexible cuts,” removed any additional revenue added to the Commissioner of the Revenue’s office in the final approved state budget. Through the County approved budget, local dollars will restore six of the ten positions cut by the state. Effective January 1, 2011, four positions will be eliminated in the Commissioner’s Compensation Board Budget Summary, Page 2
BUDGET SUMMARY Budget. An additional position, which is located in the Commissioner’s Assessments Division, has been held vacant due to the County’s hiring freeze. This position will be eliminated July 1, 2010. 9 ($96,431) and Five FTE are reduced from the Treasurer’s compensation board budget due to a reduction in state funding. The Governor’s proposed budget eliminated all state support for staff and operations within the Treasurer’s state budget, with the exception of the constitutional officer. The additional state funding reductions, termed the “flexible cuts,” removed any additional revenue added to the Treasurer’s office in the final approved state budget. Through the County approved budget, local dollars will restore three of the eight positions cut by the state. Effective January 1, 2011, five positions will be eliminated. Public Safety Expenditures for Public Safety are comprised of the Sheriff’s Department and fire and rescue operations. This category increased 2.72%. The Governor’s budget drastically reduced funding for the operations of the Sheriff’s Office; however, the preservation of public safety was given high priority. Additional local dollars have been provided to restore lost state revenue to the extent possible.
Sheriff Fire and Rescue Fire and Rescue Capital Total
FY 10 Budget $10,267,546 $1,056,391 $335,720 $11,659,657
FY 11 Budget $10,564,938 $1,072,391 $340,000 $11,977,329
Difference $297,392 $16,000 $4,280 $317,672
% Change 2.90% 1.51% 1.27% 2.72%
Highlights include: 9 $360,465 is added for increased costs associated with the Regional Jail. The Western Virginia Regional Jail (WVRJ) per diem increased from $20 to $30.20 for FY 11 due to $1.9 million in state budget cuts and $1.1 million in increased debt service costs. 9 ($127,955) is reduced in the Sheriff’s Office to reflect three FTE held vacant due to the County hiring freeze. The Sheriff’s Department currently has three vacant positions which the Sheriff has elected to hold vacant, providing savings in FY 11 to help offset state budget reductions. 9 $340,000 or half a penny of the real estate tax rate is provided for fire and rescue capital equipment. The Sheriff’s Office is supported with $4.6 million in state/other designated funds or 44% of the Sheriff’s total budget. Local funds provide $6 million or 56% of the Sheriff’s total budget. In FY 10, the state provided 46%, with local funding providing the remaining 54%. The increase in local dollars is the direct result of cuts to the Sheriff’s state funding in the Governor’s budget. The following chart shows the amount of local funding provided for the Sheriff’s office over the past six fiscal years.
Budget Summary, Page 3
BUDGET SUMMARY
Sheriff Local Funding FY 11 FY 10 FY 09 FY 08 FY 07 FY 06 $0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
General Services The General Services function consists of Solid Waste Removal, Maintenance of Buildings and Grounds, Animal Control, Engineering/Environmental Services, and Inspections. Increases to the General Services budget are included to cover the costs associated with basic expenses of utility and fuel costs, as well as maintaining the County’s infrastructure. Highlights include: 9 $54,280 is added in the General Services Division for increased electricity costs. This increase is added based on average usage in all County facilities. 9 ($68,465) is reduced in the General Services Division to reflect 2.6 FTE held vacant due to the County hiring freeze. Health and Welfare Health and Welfare includes Social Services, Human Services, Public Health and the Comprehensive Services Act. Funding for these agencies includes federal, state and local dollars totaling $9.2 million. An additional $50,000 in local money is held in Special Contingencies to meet increased costs for the Comprehensive Services Act. Of the total amount budgeted for Health and Welfare, 73% is attributable to the Department of Social Services where funding is provided to cover the County’s share of mandated costs related to public assistance programs and administrative costs which include their participation in the County’s Compensation Plan. Funding for Human Services and the Health Department provides 9% of the total in this category. The remaining funds support services through the Comprehensive Services Act (CSA), of which County dollars represent 18% of the total funding. Comprehensive Services Act Human Services Public Health Social Services Total
FY 10 Budget FY 11 Budget Difference % Change $1,726,128 $1,651,969 ($74,159) -4.30% $396,636 $381,411 ($15,225) -3.84% $449,886 $431,313 ($18,573) -4.13% $6,607,363 $6,770,667 $163,304 2.47% $9,180,013 $9,235,360 $55,347 0.60%
Budget Summary, Page 4
BUDGET SUMMARY Education The Montgomery County Public Schools’ total School Operating Fund decreased $7.8 million for FY 11. This decrease in funding is the result of $9.1 million in state funding cuts. County funding in the FY 11 budget totals $35.7 million. This is a $610,211 increase in County funding from FY 10 to FY 11, and a $1,312,291 increase over the School Board’s proposed budget. Additional County dollars are provided to help offset some of the state funding reductions. Regional Library The Regional Library accounts for 4% of the General Fund budget, with funding of $1.7 million. State budget cuts have also affected the library through state aid reductions. Highlights include: 9
($144,101) is reduced in the Library to reflect 3.375 FTE held vacant due to the County hiring freeze.
The chart below shows the funding for the Regional Library over the past six fiscal years.
Regional Library Budget FY 11 FY 10 FY 09 FY 08 FY 07 FY 06 $0
$200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 $1,600,000 $1,800,000 $2,000,000
Debt Service Debt service requirements on existing and new debt are based on the sale of bonds and the interest rate at the time of sale. Debt service tables are established and dictate debt service retirements over a fixed period. •
($1,262,226) is removed from the base budget. The base budget is adjusted each year to cover the cost of principal, interest and administrative fees associated with long-term debt. o The FY 10 budget included a one-time transfer of $1,050,000 from the General Fund to provide funds to shave the peak of debt service costs over six years. $175,000 of these funds will be used in FY 11 to offset debt service. o An additional $300,000 was reduced due to debt service savings resulting from the planned issuance of interest free Qualified School Construction Bonds (QSCB) rather than Literary Loan debt at an interest rate of 3%. Budget Summary, Page 5
BUDGET SUMMARY o The use of funds generated by the four cents of the tax rate previously set aside increased $20,338, for a total of $1,893,883. o The planned use of interest earnings is reduced by $107,564 due to a projected decrease in interest rates. •
$352,692 in one-time only funding is included as a contingency. These funds are one-time only funds that will be used in future years to cover debt service costs. The debt service schedule assumed interest earnings would pay a portion of debt payments in future years. Given the low interest rates, a one-time contingency fund will be used to offset interest earnings if they are lower than expected.
Contingencies – General The General Contingency is established to pay for unknown and unanticipated expenditures that arise during the year that have not been included in the approved budget. 9 No funding is added to the General Contingencies. The County has a policy of retaining 1% of the County’s General Fund budget to cover contingency needs. Current funding is slightly less than 1% of the total General Fund Budget for FY 11. Contingencies – Special Special contingencies include monies held in abeyance as a holding account for known issues/expenditures of which the details have yet to be resolved. 9 $50,000 is included to meet the mandated local share of the Comprehensive Services Act. 9 $262,500 is added for retirement incentives. Incentives, such as sharing in the cost of health insurance premiums, may result in future budget savings should employees chose to retire and their positions be held vacant. 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 11 Approved Budget are included in the Appendices at the end of this section.
Budget Summary, Page 6
BUDGET SUMMARY
APPENDIX A
COUNTY OF MONTGOMERY, VIRGINIA RECAP OF EXPENDITURES BY DIVISION FISCAL YEAR 2011 FY 11 FY 09 Appropriated 168,297 1,302,921 1,479,354 329,664 869,846 280,163 1,386,123 633,710 504,660 570,465 567,057 488,928 351,581 402,614 949,618
FY 09 Expended 159,496 506,134 1,277,898 318,349 794,995 230,165 1,333,967 607,265 478,258 560,631 475,902 350,982 360,805 909,795
FY 10 Approved 164,106 244,899 1,381,547 231,638 869,405 283,900 1,280,672 644,948 487,341 582,069 444,254 330,988 271,003 925,372
FY 10 Appropriated 168,242 363,156 1,428,172 291,638 877,246 283,900 1,335,217 650,444 455,922 638,465 587,491 446,279 333,581 277,695 940,629
Base 164,106 254,228 1,412,168 231,742 881,304 274,733 1,233,156 655,121 495,874 593,736 462,363 336,371 272,098 953,196
CIRCUIT COURT GENERAL DISTRICT COURT J & D RELATIONS COURT MAGISTRATE
162,376 30,597 28,453 5,889
145,547 26,768 22,521
157,839 29,347 20,524
157,839 29,847 21,177
160,460 29,347 20,524
-
160,460 29,347 20,524
CIRCUIT COURT CLERK
698,901
5,368 690,423
5,000 618,379
5,000 636,845
5,000 622,679
-
5,000 622,679
SHERIFF - COMP BOARD SHERIFF - COUNTY FIRE AND RESCUE GENERAL SERVICES
7,762,088 2,815,415 1,062,191 4,876,112
7,470,058 2,257,292 966,935 4,562,566
6,743,006 3,524,540 1,056,391 4,692,445
6,951,531 3,730,871 1,060,651 4,761,347
6,587,646 3,744,782 1,072,391 4,702,046
(37,399) 269,909 (14,185)
6,550,247 4,014,691 1,072,391 4,687,861
COMPREHENSIVE SERVICES ACT HUMAN SERVICES PUBLIC HEALTH SOCIAL SERVICES PARKS AND RECREATION
2,028,112 433,444 496,849 6,749,513 990,614
1,987,373 394,784 456,051 6,669,085 894,817
1,726,128 396,636 449,886 6,607,363 763,693
1,726,128 410,050 449,886 6,806,004 849,777
1,726,128 402,346 449,886 6,834,428 770,246
(74,159) (20,935) (18,573) (63,761) -
REGIONAL LIBRARY PLANNING & GIS ECONOMIC DEVELOPMENT OTHER AGENCIES
2,055,387 740,700 390,367 1,457,759
1,952,863 576,893 323,879 1,392,038
1,861,146 657,788 357,411 1,195,013
1,929,125 792,826 371,435 1,227,267
1,849,748 647,814 351,435 1,194,013
(144,101) (57,545) 47,053
DIVISION REVENUE SHARING BOARD OF SUPERVISORS COUNTY ADMINISTRATION COUNTY ATTORNEY FINANCIAL & MANAGEMENT SERVICE INSURANCE INFORMATION TECHNOLOGY COMMISSIONER OF REVENUE-COMP ASSESSMENT - COUNTY REASSESSMENT TREASURER - COMP BD COLLECTIONS - COUNTY ELECTORAL BOARD INTERNAL SERVICES COMMONWEALTH ATTORNEY
CONTINGENCIES - GENERAL CONTINGENCIES - SPECIAL ADJUSTMENTS TOTAL GENERAL FUND
242,832 127,258 (91,700) $ 43,348,158
(76,856) $ 39,083,045
371,400 50,000 (91,700) $ 39,334,377
298,239 50,000 (91,700) $ 41,252,222
Approved Addenda 16,000 (72,317) (84,192) (39,623) (96,431) (41,852) 1,300 -
371,400 50,000 (91,700) $ 39,720,815
262,500 $
(168,311) $
Total 164,106 254,228 1,428,168 231,742 881,304 274,733 1,160,839 570,929 456,251 497,305 462,363 294,519 273,398 953,196
Inc/(Dec) FY 11 Approved
Inc/(Dec) FY 11 Approved
Over FY 10 Approved
Over FY 10 Appropriated
$
%
9,329 46,621 104 11,899 (9,167) (119,833) (74,019) (31,090) (84,764) 18,109 (36,469) 2,395 27,824
$
%
0% 4% 3% 0% 1% -3% -9% -11% -6% -15% 4% -11% 1% 3%
(4,136) (108,928) (4) (59,896) 4,058 (9,167) (174,378) (79,515) 329 (638,465) (90,186) 16,084 (39,062) (4,297) 12,567
-2% -30% 0% -21% 0% -3% -13% -12% 0% -15% 4% -12% -2% 1%
2,621 -
2% 0% 0%
2,621 (500) (653)
2% -2% -3%
4,300
0% 1%
(14,166)
0% -2%
(192,759) 490,151 16,000 (4,584)
-3% 14% 2% 0%
(401,284) 283,820 11,740 (73,486)
-6% 8% 1% -2%
1,651,969 381,411 431,313 6,770,667 770,246
(74,159) (15,225) (18,573) 163,304 6,553
-4% -4% -4% 2% 1%
(74,159) (28,639) (18,573) (35,337) (79,531)
-4% -7% -4% -1% -9%
1,705,647 590,269 351,435 1,241,066
(155,499) (67,519) (5,976) 46,053
-8% -10% -2% 4%
(223,478) (202,557) (20,000) 13,799
-12% -26% -5% 1%
262,500 -
525% 0%
73,161 262,500 -
525% 0%
371,400 312,500 (91,700) 39,552,504
$
218,127
1% $
(1,699,718)
-4%
Page 1
COUNTY OF MONTGOMERY, VIRGINIA RECAP OF EXPENDITURES BY DIVISION FISCAL YEAR 2011
DIVISION LAW LIBRARY FUND SCHOOL OPERATING FUND SCHOOL CAFETERIA FUND SCHOOL CAPITAL CONSTRUCTION COUNTY CAPITAL CONSTRUCTION DEBT SERVICE FUND REVENUE STABILIZATION FUND GRAND TOTAL ALL FUNDS
FY 09 Appropriated $ 17,600 $ 101,754,693 $ 4,197,715 $ 2,367,772 $ 1,692,609 $ 14,059,053 $ $ 167,437,600
$ $ $ $ $ $ $ $
FY 09 Expended 7,163 98,656,582 4,152,161 13,932,291 155,831,242
$ $ $ $ $ $ $ $
FY 10 Approved 17,600 96,424,724 3,772,715 335,720 19,025,209 158,910,345
FY 10 Appropriated $ 17,600 $ 98,670,146 $ 3,772,715 $ $ 335,720 $ 19,025,209 $ $ 163,073,612
$ $ $ $ $ $ $ $
Base 17,600 87,304,529 3,804,715 340,000 17,762,983 148,950,642
FY 11 Approved Addenda $ $ 1,312,291 $ $ $ $ $ 564,248 $ 1,708,228
$ $ $ $ $ $ $ $
Total 17,600 88,616,820 3,804,715 340,000 17,762,983 564,248 150,658,870
Inc/(Dec) FY 11 Approved
Inc/(Dec) FY 11 Approved
Over FY 10 Approved
Over FY 10 Appropriated
$
$
(7,807,904) 32,000 4,280 (1,262,226) 564,248 (8,251,475)
%
$ 0% -8% (10,053,326) 1% 32,000 1% 4,280 -7% (1,262,226) 564,248 -5% $ (12,414,742)
% 0% -10% 1% 1% -7% -8%
Page 2
BUDGET SUMMARY
APPENDIX B
Summary of Authorized FTE or FTE Equivalent Positions
Division
Department
Approved
Approved
Approved
Approved
Approved
Approved
Reduced *
Reduced *
Reduced *
Approved
Approved
Full-Time
Part-Time
Total
Full-Time
Part-Time
Total
Full-Time
Part-Time
Total
Full-Time
Part-Time
Approved Total
FY 09
FY 09
FY 09
FY 10
FY 10
FY 10
FY 11
FY 11
FY 11
FY 11
FY 11
FY 11
110
County Administration
5
0.5
5.5
5
0.5
5.5
0
0
0
5
0.5
5.5
110
Public Information Office
4
0
4
4
0
4
0
0
0
4
0
4
110
Human Resources
3
0
3
4
0
4
0
0
0
4
0
4
110
Emergency Services
1
0
1
1
0
1
0
0
0
1
0
1
120
County Attorney
1
0.5
1.5
1
0.5
1.5
0
0
0
1
0.5
1.5
130
Finance Department
8
0.5
8.5
8
0.5
8.5
0
0
0
8
0.5
8.5
130
Purchasing
2
0
2
2
0
2
0
0
0
2
0
2
140
Information Technology
10
0.5
10.5
9
0.5
9.5
(1)
0
(1)
8
0.5
8.5
150
Commissioner of Revenue
11
0
11
11
0
11
(4)
0
(4)
7
0
7
152
Assessment
7
0
7
7
0
7
(1)
0
(1)
6
0
6
152
Land Use
1
0
1
1
0
1
0
0
0
1
0
1
160
Treasurer
9
0
9
9
0
9
(5)
0
(5)
4
0
4
162
Treasurer- Collections
8
0
8
8
0
8
0
0
0
8
0
8
170
Registrar/Electoral Board
4
0
4
4
0
4
(1)
0
(1)
3
0
3
180
Internal Services-Garage
2
0
2
2
0
2
0
0
0
2
0
2
200
Commonwealth Attorney
11
0
11
11
0
11
0
0
0
11
0
11
210
Circuit Court
2
0
2
2
0
2
0
0
0
2
0
2
220
General District Court
0
0
0
0
0
0
0
0
0
0
0
0
230
Juvenile & Domestic Relations
0
0
0
0
0
0
0
0
0
0
0
0
240
Magistrate
0
0
0
0
0
0
0
0
0
0
0
0
250
Clerk of Circuit Court
10
0
10
10
0
10
0
0
0
10
0
10
310
Sheriff-State
116
1
117
105
1
106
(6)
0
(6)
99
1
100
320
Sheriff-County
15
3.5
18.5
15
3.5
18.5
3
0
3
18
3.5
21.5
400
Animal Control
3
1.125
4.125
3
1.25
4.25
0
0
0
3
1.25
4.25
400
Public Facilities Administration
2
0
2
2
0
2
0
0
0
2
0
2
400
Building & Grounds
9
0
9
7
0
7
(1)
0
(1)
6
0
6
400
Housekeeping
8
1
9
8
1
9
(1)
0
(1)
7
1
8
400
Lawns and Landscaping
0
0
0
2
0
2
0
0
0
2
0
2
400
Solid Waste Collections
5
18
23
5
18
23
0
(0.6)
(0.6)
5
17.4
22.4
400
Litter Control
1
0
1
1
0
1
0
0
0
1
0
1
400
County Engineer
2
0
2
2
0
2
0
0
0
2
0
2
400
Soil Erosion
1
0
1
0
0
0
0
0
0
0
0
0
400
Inspections
5
0
5
5
0
5
0
0
0
5
0
5
520
Human Services
1
0
1
2
0
2
0
0
0
2
0
2
520
Office on Youth
2
0
2
0
0
0
0
0
0
0
0
0
520
RSVP
2
0.5
2.5
2
0.5
2.5
0
0
0
2
0.5
2.5 65
540
Social Services
66
0
66
66
0
66
(1)
0
(1)
65
0
700
Parks & Recreation
7
0
7
7
0
7
0
0
0
7
0
7
710
Regional Library
18
5.875
23.875
18
5.875
23.875
(2)
(1.375)
(3.375)
16
5
20.5
800
Planning & GIS
7
0
7
7
0
7
(1)
0
(1)
6
0
6
810
Economic Development
4
0
4
4
0
4
0
0
0
4
0
4
373
33
406
360
33.125
393.125
(21)
(1.975)
(22.975)
339
31.15
370.15
TOTAL Note: 5 postions were transferred from 310 to 320.
* Reduced includes eliminated positions and positions held vacant.
BUDGET SUMMARY
APPENDIX C
Where It Comes From FY 2011 Approved Budget $150.7 Million Real Estate 32% 3 Cent RE Increase 1% MV Change in Valuation <1% Personal Prop 6%
Designated $'s 48% Sales Tax 5%
Other 2%
Mach &Tools 1% Business F&F 2%
Delinquent 1%
Merch Capital 1%
Mobile Homes <1%
Where It Goes FY 2011 Approved Budget $150.7 Million General Fund 26%
County Capital <1%
All School Funds 61%
Revenue Stabilization <1% Debt Service 12%
Law Library <1%
Merch Capital Undesignated Revenue 1% Delinquent Business F&F $76.7 Million Mobile Homes 2% 3 Cent RE Increase 3%
<1%
3%
Mach &Tools 3%
Other 4% Sales Tax 9%
Real Estate 62% Personal Prop 12% MV Change in Valuation 1%
General Fund Functions FY 2011 Approved Budget $39.6 million
Judicial Administration 5%
Tax Collections Contingencies 6% 2%
Public Safety 29%
Planning and Economic Development 2%
General Govt. Admin. 13%
Parks and Recreation 2% Library 4% Other Agencies 3%
Health and Welfare 22% General Services 12%
General Government Administration FY 2011 Approved Budget $5.1 million Financial and Management Services 17%
County Attorney 5%
County Administrator 28%
Board of Supervisors 5%
Information Technology 23% Insurance 5%
Human Services 7% Internal Services 4%
Registrar/Electoral Board 6%
School Funds FY 2011 Approved Budget $92.4 million School Operating 96%
School Cafeteria 4%
County Funding for Schools
Millions
Dollars
40
30
20
10
0 2001
2002
2003
2004
2005
2006 2007 2008 2009 2010 2011 Fiscal Year All years are net of County funding provided for school debt service and school capital
BUDGET SUMMARY
APPENDIX D
APPROVED FY 11 CLASSIFICATION AND COMPENSATION PLAN COUNTY OF MONTGOMERY
Grade
Minimum
Market
Maximum Class Title
County FTE
PSA FTE
UNIFIED 104
$
17,787
$ 22,590
$ 27,570
105
$
18,677
$ 23,719
$ 28,949
106
$
19,610
$ 24,905
$
20,591
$ 26,151
$ 31,916
108
$
21,621
$ 27,458
$ 33,512
110
111
$
$
$
22,702
23,837
25,028
$ 28,831
$ 30,273
$ 31,786
18.000
-
Animal Control Aide Custodian Van Driver
1.250 10.000 0.500
-
Library Courier Library Page
0.500 0.375
-
Cook
3.000
-
Laborer Social Work Assistant I
2.000 6.000
-
Maintenance Worker Public Facilities Maintenance Worker Social Work Assistant II Utility Operator IV
6.000 3.000 -
DSS Aide Library Service Specialist Office Assistant
1.000 5.500 3.000
$ 30,396
107
109
Site Attendant
$ 35,187
$ 36,947
$
26,700
$ 33,375
$
28,035
$ 35,044
2.000 1.000 1.000 5.000 1.000 1.000 3.000 4.000 10.000 -
2.000 6.000
$ 42,721 Animal Control Officer Dispatcher Legal Instruments Examiner Maintenance Crew Leader Maintenance Mechanic/Carpenter Maintenance Crew Leader - Parks Senior Deputy Court Clerk Senior Tax Technician
113
-
$ 38,794 Assistant Registrar Customer Service Representative Customer Service Representative - Unfunded Deputy Court Clerk Library Technician Public Information Specialist Sanitation Equipment Operator Senior Office Assistant Tax Technician Utility Equipment Operator Utility Operator III
112
5.000 2.000
2.000 9.000 1.000 1.000 1.000 1.000 2.000 6.000
-
$ 44,857 Eligibility Worker Land Use Technician HR Technician Program Assistant PSA Crew Leader Tax Specialist TV Multi-Media Production Specialist Utility Operator II
12.000 1.000 1.000 9.500 8.000 1.000 -
1.000 2.000 1 of 4
APPROVED FY 11 CLASSIFICATION AND COMPENSATION PLAN COUNTY OF MONTGOMERY
Grade 114
115
116
117
Minimum $
$
$
$
29,437
30,909
32,454
34,077
Market $ 36,796
$ 38,636
$ 40,568
$ 42,596
Maximum Class Title
$
35,781
$ 44,726
Dispatch Supervisor Mechanic Senior Legal Instruments Examiner
1.000 2.000 1.000
-
Children's Program Specialist Deputy Assistant Registrar Eligibility Intake Worker Fraud Investigator Legal Assistant
0.500 1.000 8.000 1.000 6.000
-
Court Clerk Supervisor Deputy Employment Services Worker Procurement Technician Senior Eligibility Worker Senior Program Assistant Social Worker Utility Operator I
2.000 61.500 6.000 1.000 5.000 5.000 9.000 -
$ 49,454
$ 51,927
$
37,570
$ 46,963
1.000 -
$ 54,524 1.500 3.000 1.000 2.000 1.000 1.000 1.000 1.000 1.000 1.000 1.000
-
$ 57,250 Administrative Manager Branch Library Supervisor Chief Animal Control Officer Eligibility Supervisor Library Acquisition Manager Library Business Manager Maintenance Manager Master Deputy Planning Technician Recreation Program Supervisor
119
PSA FTE
$ 47,099
Accountant Assistant Branch Library Supervisor Benefits Coordinator Building Inspector Computer Technology Specialist Internet & Design Specialist Library Programs Coordinator Marketing & Research Specialist Secretary to the Board Tax Supervisor Technology Support Specialist Technology Support Specialist - Unfunded 118
County FTE
1.000 3.000 1.000 1.000 1.000 1.000 1.000 14.000 1.000 4.000
1.000 -
1.000 1.000 3.000 8.000 1.000 2.000 1.000 2.000 1.000 -
1.000 1.000
$ 60,112 Assistant County Assessor Assistant to Co. Administrator Child Protective Services Worker Corporal - Law Enforcement Deputy - LIDS GIS Analyst Lead IT Customer Service Specialist Master Deputy Treasurer Payroll Supervisor Water Operations Specialist
2 of 4
APPROVED FY 11 CLASSIFICATION AND COMPENSATION PLAN COUNTY OF MONTGOMERY
Grade 120
121
122
123
124
125 126 126
Minimum $
$
$
$
$
$ $ $
39,449
42,440
44,562
46,790
49,129
51,586 54,165 54,165
Market $ 49,311
$ 51,776
$ 54,365
$ 57,083
$ 59,938
$ 62,934 $ 66,081 $ 66,081
Maximum Class Title
County FTE
PSA FTE
$ 63,118 Human Services Manager Library Services Manager Library Youth Services Manager Planner-Comprehensive & Development Social Work Supervisor
1.000 1.000 1.000 2.000 2.000
-
Deputy/Investigator Deputy-EMT Employment Services Manager Sergeant
5.000 1.000 1.000 8.000
-
Assistant DSS Director Assistant General Services Manager Child Protective Services Supervisor Library Systems Administrator
1.000 1.000 1.000 1.000
-
Building Official Project Manager - Economic Development PSA Engineer Senior IT Applications Specialist
1.000 1.000 2.000
1.000 -
Chief Deputy Com of Revenue Chief Deputy Treasurer Wastewater Manager County Assessor Finance Manager Lieutenant Procurement Manager Senior Systems Engineer
1.000 1.000 1.000 5.000 1.000 1.000
1.000 -
GIS Manager Planning & Zoning Administrator
1.000 1.000
-
Assistant Commonwealth Attorney Captain
5.000 1.000
-
Captain - Administrative General Services Manager Lead Systems Engineer Master Chief Deputy Treasurer
1.000 1.000 1.000 1.000
-
Lead IT Applications Specialist
1.000
-
Chief Deputy Commonwealth Attorney Chief Deputy Sheriff
1.000 1.000
-
Emergency Services Coordinator Human Services Director
1.000 1.000
-
Public Information Director
1.000
-
$ 68,752
$ 72,190
$ 75,799
$ 79,589
$ 83,569 $ 87,747 $ 87,747
127
$
57,821
$ 69,385
$ 95,405
128
$
60,712
$ 72,854
$ 100,175
EXECUTIVE 223 224
$ $
47,569 49,948
$ 57,083 $ 59,938
$ 78,490 $ 82,414
3 of 4
APPROVED FY 11 CLASSIFICATION AND COMPENSATION PLAN COUNTY OF MONTGOMERY
Grade 226
228
229 230
Minimum $
$
$ $
55,068
60,712
63,748 66,935
Market $ 66,081
$ 72,854
$ 76,497 $ 80,322
$ 121,763
233
$
77,486
$ 92,983
$ 127,851
234
$
81,360
$ 97,632
$ 134,244
235
$
85,428
$ 102,514
$ 140,956
239
$ 103,838
$ 124,606
-
Commissioner of Revenue County Treasurer Library Director Social Services Director
1.000 1.000 1.000 1.000
-
Human Resource Director Planning Director
1.000 1.000
-
Economic Development Director Financial & Management Services Director
1.000 1.000
-
County Engineer
1.000
-
Chief Information Officer
1.000
-
Assistant County Administrator
1.000
-
Clerk of Circuit Court Sheriff
1.000 -
-
Sheriff-CD
1.000
-
$ 110,443
$ 88,555
$ 113,021
1.000 1.000 1.000
$ 105,184
73,796
94,184
Budget Manager General Registrar Parks & Recreation Director $ 100,175
$
$
PSA FTE
$ 90,862
232
237
County FTE
Maximum Class Title
$ 155,404 $ 171,333 Commonwealth's Attorney County Administrator County Attorney
PSA Director TOTAL Less: Eliminated Positions Less: Frozen Positions NET COUNTY POSITIONS GRAND TOTAL
1.000 391.125 1.000 1.000 393.125 (10.000) (12.975) 370.150
24.000 1.000 25.000
395.150
4 of 4
BUDGET SUMMARY
APPENDIX E
County Citizens Â
Elected Officials Clerk of Circuit Court Commissioner of Revenue Commonwealth Attorney Sheriff Treasurer
Economic Development
General Govâ&#x20AC;&#x2122;t Debt Service
Human Resources
Internal Services
Planning and GIS Services
Courts Magistrate Circuit Courts I and II General District Court J & D Courts Law Library
Emergency Services
Board of Supervisors
Registrar/ Electoral Bd.
County Administrator
County Attorney
Assistant County Administrator
Health Department
School Board
Fire & Rescue Commission Library Board Other Agencies
Public Service Authority (PSA)
Social Services
General Services Animal Control Buildings & Grounds Central Maintenance Engineering Housekeeping Inspections Landfill Litter Control Soil & Erosion Solid Waste Collections
Financial and Management Services Budget Finance PSA Customer Service Purchasing Risk Management
Public Information
Information Technology Insurance Parks and Recreation
Human Services
Organization Chart Montgomery County, Virginia
Alternative Community Programs Comprehensive Services Act Human Services Retired and Senior Volunteer Program
UNDERSTANDING THE BUDGET
MONTGOMERY COUNTY’S BUDGET PROCESS
UNDERSTANDING THE BUDGET PROCESS Preparation of The Annual Budget Montgomery County's annual budget begins with the proposed budget, the budget recommended by the County Administrator, and ends with the approved budget, which has been reviewed and adjusted by the Board of Supervisors. This budget document includes both the County's general government operating budget and Montgomery County Public Schools' operating budget. The Board of Supervisors holds public hearings at which citizens may express their views on the recommended budget. Such comments assist the Board of Supervisors in making decisions regarding spending. The County's 2011 original Budget Calendar is as follows (some changes may occur during the process): Fiscal Year 2011 Budget Calendar Activity
Date/Deadline
County Administration delivers budget forms to divisions and external agencies.
11/06/09
Board of Supervisors holds budget work session for budget development.
11/16/09
Divisions without access to the Countyâ&#x20AC;&#x2122;s network key base budget changes.
12/07-12/11/09
Divisions and external agencies (except schools) submit proposed base budget revisions to County Administrator and administrative review of base budget.
12/30/09
Board of Supervisors holds public hearing for citizen input.
01/11/10
County Administrator review with Directors, Constitutional Officers, and Agency Heads the Proposed Budget.
01/11-02/08/10
Board of Supervisors holds budget work session for budget development.
01/25/10
School Board budget presented to Board of Supervisors.
02/08/10
Board of Supervisors holds budget work session for budget development.
02/22/10
County Administrator delivers Proposed Budget to Board of Supervisors.
03/05/10
County Administrator presents FY 2011 Proposed Budget.
03/08/10
Board of Supervisors develops advertised budget and tax rate and budget synopsis.
03/08-03/15/10
Board of Supervisors establishes advertised tax rate and prepares budget synopsis for advertisement in newspapers.
03/15/10
Board of Supervisors holds public hearing on advertised tax rate and budget.
03/25/10
Understanding the Budget Process, Page 1
UNDERSTANDING THE BUDGET PROCESS Activity
Date/Deadline
Board of Supervisors holds work sessions to establish tax rate and adopt budget.
03/15-04/12/10
Board of Supervisors establishes tax rate and adopts budget.
04/12/10
Board of Supervisors makes budget appropriation.
By 06/30/10
County Administration notifies divisions and agencies of final appropriations.
After 07/01/10
The County's Budget Process 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 2011 budget continues to consolidate information and array budget data in ways that facilitate a broader understanding of the document. These include: â&#x20AC;˘
Base Budget Targets are established for budget requests. This allows for the delineation between previously approved funding levels and requested increases in items. o
â&#x20AC;˘
Base Budget Targets are established as follows: 9
Personal Services - Includes all positions approved up to the issuance of the proposed budget, and covers the estimated costs in fringe benefits.
9
Operations and Maintenance Target - Caps funding at the level of the FY 10 Approved Budget, less adjustments for one-time only expenditure items.
9
Excludes Capital Outlay - Capital Outlay requests are presented separately from the Base Budget.
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 changes were designed to clearly identify increases to operations, initiatives proposed by departments, and all capital outlay items requested. The chart on page 3 depicts the process.
Understanding the Budget Process, Page 2
UNDERSTANDING THE BUDGET PROCESS Base Budget
Total Budget Addenda +
Estimated Costs for Continued Operations
= Dollars Over and Above the Base Budget Target for Operating and Capital Items
Base on Prior Year Approved Budget with Adjustments
Dollars Requested for New or Expanded Services (Initiatives)
Base Budget + Addenda
Excludes: Motor Vehicle Purchases Office Furniture Other Equipment
How to Understand and Use This Document The FY 2011 budget document is organized into six major headings, each of which is separated by a large divider tab: o o o o o o
Budget Message Table of Contents Budget Summary Understanding the Budget Revenue Summary Expenditure Plans
Included under the last section, Expenditure Plans; are 34 of the County's major Divisions or budget categories, which include revenues earmarked for use by the specific Division. 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: o Personnel Services o Operations and Maintenance o Capital Outlay Division Description, Base Budget Discussion, and Addenda Discussion - The Description section explains the Division as a whole. The Base Budget Discussion and Addenda Discussion justify and describe the County Administrator’s funding recommendations.
Understanding the Budget Process, Page 3
UNDERSTANDING THE BUDGET PROCESS Department Description and Financial Data - Presents historical budget data by major category for each department. The following column headings are used: FY 09 Revised Budget FY 09 Actual Budget FY 10 Approved Budget FY 11 Base Budget FY 11 County Administrator’s Recommended Addenda FY 11 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 subtracted from the expenditures, identifying the amount of the County’s undesignated general fund revenue needed to support the division’s expenditures.
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 on the following page in an effort to assist citizens in reviewing and understanding the County's budget. If you have any questions about the County's budget or the budget process, please contact Montgomery County’s Office of Public Information at 382-5700.
Understanding the Budget Process, Page 4
GLOSSERY 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 The official act by the Board of Supervisors granting 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. 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 for preparing and adopting the next year's budget. Budget Document The County staffâ&#x20AC;&#x2122;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 recommendations, which deserve special attention. Capital Assets Fixed assets with a value of at least $5,000 and an anticipated useful life of at least several years. 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, anticipated costs and options for financing them. 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. Understanding the Budget Process, Page 5
GLOSSERY OF TERMS Contingencies Special monies set aside for unforeseen costs or emergencies. These can also be dollars set aside for special purposes. Debt Service The repayment of County debt, including 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 type of activity performed by a division or organization. The County's budgets are divided into groups of divisions that perform similar functions. 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. This fund is separate from proprietary funds such as the PSA and IDA funds. 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 a private or government funding 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. Internal Service Fund A type of fund covering costs for delivery of goods or services from one County program to another on a cost-reimbursement basis, such as the Motor Pool. 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.
Understanding the Budget Process, Page 6
GLOSSERY OF TERMS Tax Exempt Revenue Bonds Under the lease revenue method, the County and/or School Board transfer a “lease hold interest” (the legal right to use the property) to the Industrial Development Authority. The IDA then “leases back” these facilities and projects to the County and/or the School Board for a term equal to the debt service. The lease payments cover the debt service. These issuances were also structured with a Trustee. The Trustee must enforce all obligations. Consequently, the Trustee collects rental payments, pays bondholders, 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 ideally 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.
Understanding the Budget Process, Page 7
REVENUE SUMMARY
FISCAL YEAR 11 APPROVED BUDGET
REVENUE SUMMARY FY 11 Overview of Economic Status The condition of the County economy is greatly affected by national and state economic conditions. The economy has an impact on County services and the County’s ability to pay for these services. A strong economy promotes more people working, more homebuyers, and more tax revenue. In contrast, a bleak economy means businesses close, unemployment rates increase, and the competition for government dollars increases. The state of the economy is the single most important factor in predicting growth and increased tax revenue. Predicting Future Revenue Collections •
Real Estate values are based on the actual value as of January 1, 2009 and estimated increases from new construction. From January 1, 2009 to January 1, 2010, assessed values due to new construction are estimated to increase $95 million. From January 1, 2010 to January 1, 2011, assessed values are estimated to increase $80 million.
•
Personal property tax collections are based on the 2009 tax book, which is the most recent documentation of assessment values. From this data, the 2010 values are estimated. In addition, prior year collection rates are used as predictors of future year collections. The rate of collection in FY 09 and FY 10 is used to estimate the rate of collection in FY 11. The 2010 personal property book will not be issued until at least September 1, 2010, which is in FY 11. As additional information is known, better estimates can be made.
•
Estimated values and collection rates can also change depending upon the fluctuations in the economy and interest rates. If consumer confidence wanes, the growth in sales tax collections, personal property values and the value of new housing starts are affected. Mirroring the nation and state, sales tax collections, new car registrations and new housing starts are declining from the growth realized in previous years.
•
In FY 09, many revenue categories exceeded projections, while a few fell short of the projected estimates. In FY 10, revenue collections are down significantly from budgeted estimates. Undesignated revenue collections are estimated to miss budgeted estimates by nearly $1.6 million, creating shortfalls in FY 10. The two main sources of the anticipated shortfall in FY 10 are in personal property motor vehicle collections (down $750,000) and local sales and use tax (down $840,000). In FY 11, the projected revenue shortfall is estimated at $1.3 million. Estimates in real estate growth were revised downward based on the most recent building permit data. Additional revenue will be generated due to changing the valuation method for assessing motor vehicles from loan value to trade value. This change in valuation method will offset $700,000 of the projected shortfall in FY 11. Given current economic conditions and known state budget cuts to localities, shortfalls in FY 11 are expected in the following categories of revenue: state support for public education and constitutional officers, sales and use tax collections, and interest earnings.
What is the National Economic Outlook? •
The state and local economy often mirrors national trends.
•
The United States unemployment rate had fallen in recent years, indicating a strong economy. This changed significantly over the past two years with record high unemployment rates. According to the Revenue Summary, Page 1
REVENUE SUMMARY FY 11 Virginia Employment Commission (VEC), the unemployment rate for the U.S. fell from 5.5% in 2004 to 5.1% in 2005 to 4.6% in 2006 and 2007. In 2008, the unemployment rate increased to 5.8%. Comparing the latest information, the unemployment rate for December 2009 was 9.7% compared to 7.1% for December 2008. The most recent data indicates that unemployment rates are rapidly increasing with double digit unemployment rates expected throughout much of 2010. •
The U.S. Gross Domestic Product (GPD), which is the total market value of goods and services produced in the United States, is a good indication of economic trends. According to the Bureau of Economic Analysis, the GDP of the U.S. for the third and fourth quarters of 2009 increased at a rate of 2.2% and 5.7% respectively, indicating signs of economic recovery. Consumer spending, business investment and exports have all had significant impacts for moderate growth in the last two quarters of 2009.
•
The Consumer Price Index (CPI) is a measure of inflation. In 2005, the percentage change (inflation rate) for the CPI was 3.4%. This rate decreased to 3.2% for 2006, decreased to 2.8% for 2007, and increased to 3.8% for 2008. In 2009, the rate decreased to -0.4%, the lowest rate and first negative rate in the last five years.
•
While unemployment rates are near record highs, the U.S. economy is showing signs of recovery. Most economists believe the recession hit bottom at the end of the second quarter in 2009, with real gains in GDP in the third and fourth quarters. Economists are hesitant to predict much in the way of economic growth, given the uncertainty of the future and the modest gains experienced at the end of 2009. Most economic forecasts are cautious and conservative with estimates of real growth in GDP of 2% to 3% for 2010. High unemployment rates, tighter credit markets, an increase in the national savings rate are placing downward pressure on consumer sales and broad based economic growth. Whether the national economy will continue its path to recovery into 2010 is unknown. Efforts at the Federal level to stabilize the banking, auto and housing industries, along with the American Recovery and Reinvestment Act have helped to restore some growth to the national economy.
What is the State Economic Outlook? •
Virginia’s economy is experiencing similar trends as the national economy.
•
Virginia’s unemployment rate had also fallen over the past several years, indicating job growth until 2008. According to the VEC, the unemployment rate for the State of Virginia fell from 3.7% in 2004, to 3.5% in 2005, to 3.0% in 2006 and 2007. In 2008, the unemployment rate increased to 4%. Comparing the latest information, the unemployment rate for December 2009 was 6.7%, up from 5.1% for December 2008.
•
While corporate growth is occurring, the number of jobs has not increased as quickly as expected. Unemployment rates are expected to begin declining in the second half of 2010.
•
State General Fund revenues collapsed in the second half of 2009 with declines in payroll withholding, sales tax collections, corporate income tax collections, and recordation taxes. Including the December reforecast, the state has reduced revenues by over $7.5 billion for the 2008-2010 biennium. Revenue collections for 2010 have trailed estimates and have led to additional budget reductions that have been pushed down to local governments. Revenue Summary, Page 2
REVENUE SUMMARY FY 11 •
The housing market in Virginia is showing signs of stabilization. The decline in home sales and depreciating market value bottomed in the spring of 2009.
•
Based on the latest data, Virginia’s economic outlook is consistent with national trends with the economy showing some signs of improvement. However, recent data shows that unemployment rates are still increasing drastically and state revenues are not keeping pace with estimates. This has resulted in major budget cuts in state funding at the local level.
What about Local Growth? •
While the local economy often mirrors state and national trends, Montgomery County’s growth potential is weaker than in previous years.
•
Like national and state trends, Montgomery County’s unemployment rate has fallen in recent years and then increased sharply. According to the VEC Montgomery County’s unemployment rate fell from 3.6% in 2004 to 3.5% in 2005 to 3.0% in 2006. The unemployment rate then increased to 3.2% in 2007 and 4.1% in 2008. In December 2009, the County’s unemployment rate was 6.4%, up from a year ago when the unemployment rate for December 2008 was 5.2%.
•
New car registrations for the first and second quarters of 2009 compared to the first and second quarters of 2008 were down 23%. New truck registrations for the first and second quarters of 2009 compared to the first and second quarters of 2008 were down 39%. Montgomery County’s decline is consistent with most other localities in the New River Valley.
•
Over the past several years, Montgomery County was still experiencing growth while other localities, and the nation in general, were experiencing problems from the recession and the collapse of the stock and real estate markets. While local governments were experiencing the effects of the recession, causing revenue shortfalls in FY 2008 and FY 2009, Montgomery County did not experience the effect until FY 2010. Since Montgomery County experienced the downward effects of the recession later, it is also expected that the County will experience the upward effects of the recovery later as well. Normal growth patterns are not expected to occur until FY 2012.
State Budget: Local Impact •
Over the past several fiscal years, the state has drastically reduced the amount of state 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 on to local governments. For FY 2011, the impact to local government is even more severe than in previous years.
•
The Governor’s budget reduces State funding for Montgomery County’s public schools by $9.1 million from the FY 2010 Approved Budget, a reduction of 16%. State funding reductions to general county operations total nearly $0.7 million from the FY 2010 Approved Budget, a reduction of 8%. Total estimated state funding reductions for FY 11 is estimated at $9.8 million and represents a 15% reduction from the FY 2010 Approved Budget. The table on the next page provides a breakdown of the state funding reductions by functional area from FY 2010 to FY 2011.
Revenue Summary, Page 3
REVENUE SUMMARY FY 11
State Budget Impact on Montgomery County Description School Operating Budget Total Impact Schools
$ Impact from % Impact from FY 2010 Budget FY 2011 Budget FY 10 to FY 11 FY 10 to FY 11 $ 56,781,036 $ 47,637,702 $ (9,143,334) ‐16% $ 56,781,036 $ 47,637,702 $ (9,143,334) ‐16%
Public Safety (Sheriff; Jail Block; Comm Atty) Other Constitutional Offices Other State Support for County Operations Total Impact County
$ 4,858,718 $ 825,545 $ 2,839,261 $ 8,523,524
$ (209,378) $ (362,212) $ (104,886) $ (676,476)
‐4% ‐44% ‐4% ‐8%
Grand Total
$ 65,304,560 $ 55,484,750 $ (9,819,810)
‐15%
$ 4,649,340 $ 463,333 $ 2,734,375 $ 7,847,048
Variables Affecting Revenues As depicted below, factors other than state policy affect local revenue. All these factors drive the funding available for the annual budget.
County Resources Resources within the County budget are classified as either designated or undesignated. •
Designated Resources represent revenue accounts which are mandated for specific uses including: ¾ ¾ ¾ ¾
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 Support for human services programs
Revenue Summary, Page 4
REVENUE SUMMARY FY 11 •
Undesignated Resources fall into two categories: undesignated revenue and fund balance. Undesignated Revenue represents accounts which may be used in the budget at the Board’s discretion. These accounts include property taxes, sales taxes, and similar local sources of revenue. Total budgeted revenue for FY 11 is $150.7 million with $73.9 million considered designated. Of this designated amount, $56.7 million or 77% is earmarked for schools. Designated resources are mandated for specific uses. Undesignated Revenue dollars that may be used in the budget at the Board’s discretion, total $76.7 million. Of this amount, $35.7 million or 47% goes to the public schools for operations. $15.6 million or 20% of the undesignated dollars support debt service costs for county facilities including public schools. $2.1 million in funds generated by the four cents on the real estate tax rate previously set aside for debt service is used in the FY 11 Approved budget.
Undesignated Revenue $76.7 Million
Merch Capital 1% Delinquent Business F&F Mobile Homes 2% 3% Mach &Tools <1% 3% 3 Cent RE Increase Other 3% 4% Sales Tax 9% Real Estate 62% Personal Prop 12% MV Change in Valuation 1%
County Tax Rates The table below shows the change in tax rates from FY 10 to FY 11. All rates are per $100 of assessed value. County Tax Rates Real Estate Tax Rate Personal Property Machinery & Tools Merchants Capital Mobile Homes
FY 10 $0.71/100 $2.45/100 $1.82/100 $3.05/100 $0.71/100
FY 11 $0.74/100 $2.45/100 $1.82/100 $3.05/100 $0.74/100
Revenue Summary, Page 5
REVENUE SUMMARY FY 11 Current Property Taxes Real Estate Tax Assessments •
Real Estate values totaled $6.8 billion on the 2009 Land Book including the land use value. New growth for the 2010 Land Book is estimated at $95 million, bringing the 2010 Land Book to $6.9 billion. Due to an unstable and slowing housing market, growth projected for FY 11 is expected to be $80 million, bringing the estimated 2011 Land Book to $7.0 billion.
•
Four-year increments show reassessment value increases (including growth) as follows: 1999 reassessment values increased 29%; 2003 reassessment values increased 34%; 2007 reassessment values increased 34%. The chart below shows the values on the land book from 1996 through 2011 and increases each year.
Billions
Real Estate Values History 8 7 6 5 4 3 2 1 0
4% 3% 2%
3%
4%
3%
34% 2%
3% 3%
34%
3% 2%
1%
1%
29%
1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Calendar Year
Real Estate Tax Rates As the graph below denotes, the Board of Supervisors has traditionally dropped tax rates in the years of the general reassessment. The FY 11 Budget includes a three cent increase in the real estate tax rate. Real Estate Tax Rate History 100 90
Rate
•
81.5
80 70 60
70
72
76
74.5 63
68
74 64
67
67
71
71
74
63
50 FY FY FY FY FY FY FY FY FY FY FY FY FY FY FY 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 Fiscal Year
Revenue Summary, Page 6
REVENUE SUMMARY FY 11 Personal Property Tax Assessments •
Personal Property Tax is assessed on cars, vans, pick-up trucks, utility trailers, boat trailers, motorcycles, and similar property owned by individuals and businesses. The rate is $2.45 per $100 of assessed value.
•
Since FY 02 the County has experienced significant growth in motor vehicle revenue collections. Dramatic increases have occurred in prior years due to the larger than average sales in sport utility vehicles. Recent data, however, show a decline in car and truck registrations. The values on the personal property book have remained relatively flat for several years. For FY 10, the value on the personal property book for motor vehicles dropped dramatically due to a change in vehicle valuation by the National Automotive Dealers Association (NADA) from an oversupply of used vehicles on the market. This resulted in a $33 million drop in valuation on the personal property book for motor vehicles. It is estimated that the County will fall short of the $9.3 million FY 10 estimate by approximately $750,000. To help offset this shortfall in FY 11, a change in the method in which motor vehicles are assessed from loan value to trade value is approved. This change in valuation is estimated to offset $700,000 of the projected shortfall for FY 11.
Motor Vehicle Revenue Collections
$10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0
$6.9 M $6.9 M $7.1 M
$7.3 M
$8.1 M
$8.7 M $8.7 M
$9.3 M $9.3 M $9.2 M
FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007FY 2008 FY 2009 FY 2010 FY 2011 est. est.
•
The Car Tax Relief program prohibits increasing the personal property tax rate on the first $20,000 of value for vehicles that qualify for relief. In addition, before the state will provide reimbursement, the locality must first collect the taxpayer’s share. Changes in the Car Tax Relief program made by the General Assembly became effective in FY 07. These changes reduce the amount of funding the State provides for Car Tax Relief. Individuals no longer receive a 70% reduction on their Car Tax bills. Each year the percentage of relief changes. The percentage of relief for FY 10 is 65.16% and the percentage for FY 11 will be known in the fall of 2010.
Other Personal Property Taxes •
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. Since FY 02, revenue Revenue Summary, Page 7
REVENUE SUMMARY FY 11 collections have been relatively flat, averaging close to $2 million per year. In recent years, the County has seen a spike in revenue with the County collecting $2.3 million in FY 06. However, newer projections indicate a decline in collections since FY 07. The County estimates $2.16 million for FY 10. The FY 11 estimate has been set at $2.11 million. Machinery & Tools Revenue $2,500,000
$1.97 M $1.91 M
$2.17 M $2.19 M
$2.34 M $2.22 M
$2.13 M
$2.16 M $2.16 M $2.11 M
$2,000,000 $1,500,000 $1,000,000 $500,000 $0 FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Est. Est.
â&#x20AC;˘
Merchants Capital is a tax on the value of inventory at $3.05 per $100 and is assessed at 20% of the actual value. In FY 03 and FY 04, assessed value declined. In FY 05, the tax rate was lowered from $4.50 to $3.05 which generated a 38% increase in value deemed to be from car dealerships retaining their inventory within the County. The County estimates $1 million in collections for FY 10, and collections indicate the County will meet the estimate. The FY 11 estimate has been lowered to $0.8 million due to declining inventories at local automotive dealers in the County. Merchants Capital Collections $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0
$1.4 M
$1.2 M
$1.2 M
$0.9 M
$1.1 M
$1.0 M
$1.0 M
$1.0 M
$1.0 M
$0.8 M
FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Est. Est.
Local Sales Tax: Growth of Retail Sales â&#x20AC;˘
Local sales tax collection had been increasing progressively over the last several years until FY 09. FY 09 was the first year in which actual revenue collections came in lower than the prior fiscal year. For FY 2010, the County estimated $7.6 million; however, it is now estimated that the County will fall short of that estimate by approximately $840,000. Due to declining sales, the FY 11 estimate is set at $7 million. Revenue Summary, Page 8
REVENUE SUMMARY FY 11 Sales Tax Revenue Collections
$8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0
$5.9 M
$6.0 M
$6.2 M
$6.5 M $6.7 M
$7.1 M
$7.3 M
$7.2 M
$7.6 M
$7.0 M
FY 2002 FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 Est. Est.
Revenue Stabilization Fund •
Given the uncertainty of local revenue, and the potential for additional state funding reductions, a revenue stabilization fund has been established for FY 11. Monies in this fund represent on-going resources and totals $564,248. The fund is intended to ease further reductions in revenue should they occur in the upcoming fiscal year.
Fund Balance •
No General Fund balance dollars have been used to balance the FY 2011 budget.
•
The FY 10 budget included a one-time transfer of $1,050,000 from the General Fund to provide funds to shave the peak of debt service costs over six years. $175,000 in Debt Service Fund balance will be used in FY 11 to offset debt service.
•
$1,893,883 in School Capital Construction Fund balance is transferred to the Debt Service Fund for School Debt Service for FY 11. In prior years, the County earmarked 4 cents of the tax rate for new school construction. In FY 10, the County transferred $1,873,545 from this fund to cover a portion of debt service costs for the 2008 debt issued for new schools.
Reserve Funds •
A reserve fund is defined as an account used either to set aside revenues that are not required for expenditure in the current year or earmark revenues for a specific future purpose.
Why Do We Need Reserve Funds and a Cash Flow Reserve? •
The financial health of a locality is determined based on its “operating position” which refers to three factors: o o
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). Revenue Summary, Page 9
REVENUE SUMMARY FY 11 o •
The County’s ability to maintain sufficient cash to pay expenses on a timely basis. (Ensuring an adequate level of cash flow reserves).
Setting aside monies through reserve funds will help further declines in County revenues in the upcoming fiscal year.
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 County’s financial advisors have recommended a policy of maintaining undesignated fund balance between 8% and 10% of operating revenue.
•
Cash Flow Reserve sets aside approximately $14.9 million or 9.8% of the total FY 11 Approved Budget for emergency and unforeseen circumstances to ensure sufficient cash to pay the bills.
•
Debt Service Reserve – Through this reserve fund, money can be earmarked to address unanticipated “peaks” in debt service costs or buy down debt service costs as the annual payments begin to decrease. In FY 10, monies from this reserve were combined with monies from the Rainy Day Fund to “shave the peak” in debt service over a 6 year period. Because of this, there are no funds in this reserve for FY 11.
•
Landfill Post Closure Reserve – The Landfill Closure reserve sets aside monies for the costs associated with monitoring and remediation of a landfill after it is closed in order to meet the requirements of the Department of Environmental Quality. The reserve is $250,000, and $59,150 may be needed in FY 10 for remediation costs.
•
Facilities and Maintenance Reserve – This reserve fund earmarks monies for facilities and general maintenance items. This reserve differs from the Capital Reserve in that the Capital Reserve focuses on major capital projects designed to meet long-term needs. Items supported through this reserve would be for purchases that are considered a part of general operations such as machinery, equipment, general repairs, and upkeep of facilities and grounds. The reserve is $723,000.
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Capital Reserve – This account reserves funds for transfer to support projects in the Capital Budget. The reserve is $500,000.
•
Technology Reserve – This account reserves funds for technology projects and infrastructure requirements from monies remaining from the Information Technology Department budget at year end. The reserve is $131,493.
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Rainy Day Fund – In FY 09, this account was established and reserved $1,000,000 to adjust for unanticipated financial issues. $229,920 was used to offset the state “flexible cut” in FY 09. $550,000 of the fund was used in FY 10 to offset $175,000 in debt service costs over a six year period. An additional $131,480 was also used in FY 10 to cover additional state reductions. The remaining balance in this reserve for FY 11 is $88,600. Additional monies from the real estate Revenue Summary, Page 10
REVENUE SUMMARY FY 11 windfall of approximately $1 million will be added to the Rainy Day Fund after June real estate collections are analyzed.
Conclusions •
The approved real estate tax rate is set at 74 cents for the FY 11 Budget, representing a three cent tax rate increase.
•
The change in the motor vehicle value from loan to trade is included in the FY 11 Approved Budget.
•
Given the uncertainty of the ability to meet the current year revenue estimates combined with the unknown impact of all state agency reductions on the County’s revenue, the revenue stabilization fund is intended to enable the County to react positively to future circumstances.
Revenue Summary, Page 11
REVENUE SUMMARY
APPENDIX A
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE GENERAL FUND GENERAL PROPERTY TAXES REAL ESTATE PROPERTY TAX (DEC) REAL ESTATE PROPERTY TAX (JUNE) PERSONAL PROPERTY TAX MOTOR VEHICLES PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES PERSONAL PROPERTY BUSINESS FURN & FIXTURES PERSONAL PROPERTY COMPUTER EQUIPMENT PERSONAL PROPERTY MOBILE HOMES TAX MACHINERY & TOOLS TAX MERCHANTS CAPITAL TAX PUBLIC SERVICE CORP TAXES RE & PP (DEC) PUBLIC SERVICE CORP TAXES RE (JUNE) DELINQUENT PROP TAX ROLLBACK TAXES PRE-PAID & OTHER PROPERTY TAXES PENALTY ALL PROP TAX INTEREST ALL PROP TX ADMIN FEE-DELINQ TP SUBTOTAL GENERAL PROPERTY TAXES OTHER LOCAL TAXES 02 412101 LOCAL SALES AND USE TAX 02 412201 CONSUMER UTILITY TAX 02 412202 CONSUMER UTILITY TAX - 177 02 412203 E-911 - 177 CORRIDOR 02 412401 TELECOMMUNICATIONS TAX 02 412501 UTILITY LICENSE TAX 02 412503 CONSUMPTION TAX 02 412504 CONSUMPTION TAX - 177 02 412601 MOTOR VEHICLE LICENSE 02 412701 BANK STOCK TAX 02 412801 RECORDATION TAX 02 412802 ADDITIONAL TAX ON DEEDS 02 412901 TRANSIENT OCCUPANCY TAX 02 412902 TRANSIENT OCCUPANCY TAX - 177 02 412905 MEALS TAX SUBTOTAL OTHER LOCAL TAXES OTHER UNDESIGNATED REVENUE 02 413305 LAND TRANSFER FEE 02 414101 COURT FINES & FORFEITURES
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
22,440,838 22,629,987 3,935,251 4,754,279 1,818,935 374,334 207,983 2,127,936 954,513 694,841 678,939 1,132,833 35,000 250,000 95,000 36,209
22,603,509 22,622,313 4,528,852 4,754,279 2,027,570 393,302 205,693 2,155,911 976,701 654,315 640,019 1,514,766 12,077 126,276 282,168 112,879 104,677
23,013,909 23,172,309 4,506,721 4,754,279 2,029,070 392,904 200,248 2,156,830 976,000 655,799 642,964 1,085,894 15,000 300,000 120,000 25,000
24,237,126 24,353,526 4,491,742 4,754,279 2,185,297 386,549 213,211 2,108,901 845,814 737,268 726,699 976,419 15,000 300,000 120,000 25,000
1,223,217 1,181,217 (14,979) 156,227 (6,355) 12,963 (47,929) (130,186) 81,469 83,735 (109,475) -
5% 5% 0% 0% 8% -2% 6% -2% -13% 12% 13% -10% 0% 0% 0% 0%
62,166,878
63,715,307
64,046,927
66,476,831
2,429,904
7,745,478 635,000 17,000 1,800 175,000 20,000 95,000 5,000 620,000 50,000 600,000 190,000 5,000 34,005 210,000
7,205,999 642,860 18,958 222,238 16,891 107,418 6,135 637,999 52,392 688,376 140,475 2,029 32,483 207,298
7,614,100 635,000 17,000 1,800 259,000 17,000 100,000 6,500 620,000 65,000 600,000 150,000 5,000 40,000 210,000
6,962,139 635,000 17,000 1,800 167,759 16,500 100,000 6,000 640,000 53,000 600,000 120,000 2,000 33,000 205,000
(651,961) (91,241) (500) (500) 20,000 (12,000) (30,000) (3,000) (7,000) (5,000)
-9% 0% 0% 0% -35% -3% 0% -8% 3% -18% 0% -20% -60% -18% -2%
10,403,283
9,981,550
10,340,400
9,559,198
(781,202)
-8%
2,900 125,000
2,097 86,587
2,900 80,000
2,000 100,000
(900) 20,000
-31% 25%
4%
Page 1
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE 02 415102 INTEREST ON CHECKING 02 415201 RENTAL OF PROPERTY 02 415207 SALE OF SURPLUS/SALVAGE 02 416608 RETURNED CHECK 02 418999 MISCELLANEOUS 02 419108 RECOVERED COSTS 02 422101 SHARE ABC PROFITS 02 422102 SHARE OF WINE TAXES 02 422103 MOTOR VEHICLE CARRIER TAX 02 422105 MOBILE HOME TITLING TAX 02 422106 BOUNTY MONEY 02 422109 4% CAR RENTAL TAX 02 422112 PYMNT IN LIEU OF TX-PARKS 02 433295 MINERAL ROYALTIES SUBTOTAL OTHER UNDESIGNATED REVENUE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
675,000 171,984 108,191 135,000 25,000 25,000 -
499,768 177,967 22,228 1,470 77 27,544 121,900 96,569 19,242 56,614 1,283
354,000 171,984 110,000 114,000 20,000 25,000 -
183,000 171,984 126,201 75,000 20,000 25,000 -
(171,000) 16,201 (39,000) -
-48% 0% 15% -34% 0% 0% -
1,268,075
1,113,345
877,884
703,185
(174,699)
-20%
GENERAL FUND BALANCE 02 451203 (TO)FROM UNDESIGNATED FUND BAL 02 451205 (TO)FROM DESIG FUND BALANCE
5,028,665 4,221,592
-
-
-
-
-
SUBTOTAL GENERAL FUND BALANCE
9,250,257
-
-
-
-
-
TOTAL UNDESIGNATED REVENUE TRANFERS TO/FROM OTHER FUNDS 02 451200 TRANSFER TO SCHOOL OPER. 02 451104 TRANSFER TO DEBT SERVICE 02 451209 TRANSFER TO SCHOOL CAPITAL CONSTRUCTION 02 451209 TRANSFER TO COUNTY CAPITAL 02 451107 TRANSFER FROM COUNTY CAPITAL 02 451209 TRANSFER TO SCHOOL CAFETERIA FUND 02 451215 TRANSFER TO REVENUE STABILIZATION FUND SUBTOTAL TRANFERS NET UNDESIGNATED RESOURCES
83,088,493
74,810,201
75,265,211
76,739,214
1,474,003
2%
(39,073,041) (13,831,518) (2,367,772) (1,692,609) (200,000) (57,164,940)
(35,719,887) (13,383,529) (1,640,871) (1,692,609) 1,867,973 (200,000) (50,768,922)
(35,103,980) (16,973,985) (335,720)
(35,714,191) (15,623,985) (340,000)
(52,413,685)
(564,248) (52,242,424)
(610,211) 1,350,000 (4,280) (564,248) 171,261
2% -8% 1% 0%
25,923,553
24,041,279
22,851,526
24,496,790
1,645,264
7%
DESIGNATED RESOURCES BOARD OF SUPERVISORS 02100 419108 RECOVERED COSTS
-
100
-
-
-
-
Page 2
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
COUNTY ADMINISTRATION 02110 419108 RECOVERED COSTS
25,195
39,452
9,800
9,800
-
0%
-
6,762 13
-
-
-
-
COUNTY ATTORNEY 02120 419108 RECOVERED COSTS 02120 419120 BOE-COSTS FINANCIAL & MANAGEMENT SERVICES 02130 419108 RECOVERED COSTS
125,000
90,983
125,000
125,000
-
0%
126,000
60,686
126,000
126,000
-
0%
INSURANCE 02132 419108 RECOVERED COSTS INFORMATION TECHNOLOGY 02140 419108 RECOVERED COSTS
-
3,776
-
4,983
4,983
-
COMMISSIONER OF REVENUE-COMP 02150 419108 RECOVERED COSTS 02150 423100 SHARED EXPENSES
226,345
(1,574) 224,765
223,115
80,375
(142,740)
-64%
ASSESSMENT - COUNTY 02152 413304 LAND USE APPLICATION FEE 02152 419108 RECOVERED COSTS
787 2,270
1,633 1,624
1,800 -
1,800 -
224,200
216,458
218,926
76,666
168 25
252 -
63,752
300 140,421
-
0% -
TREASURER - COMP BD 02160 423100 SHARED EXPENSES TREASURER - COLLECTIONS 02162 416010 FEES 02162 416603 INTEREST
(142,260)
-65%
-
-
-
-
61,159
47,890
(13,269)
-22%
ELECTORAL BOARD 02170 419108 RECOVERED COSTS 02170 423100 SHARED EXPENSES
Page 3
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
INTERNAL SERVICES 02180 415212 MILEAGE 02180 415209 PROCEEDS FROM RESALE 02180 415211 SALE OF PHOTOCOPIES 02180 419107 GARAGE CHARGES INTERNAL 02180 419111 VEHICLE MAINTENANCE 02180 419112 CANTEEN FUND
17,700 24,500 3,500 6,000 40,000 -
2,491 6,896 85,123 62
17,700 24,500 3,500 6,000 40,000 -
17,700 24,500 3,500 6,000 40,000 -
-
0% 0% 0% 0% 0% -
2,283 27,136 52,073 37,997 8,141 650,589 2,769
9,344 16,490 71,531 (19,044) 15,321 651,595 3,166
2,283 8,855 52,073 37,997 628,051 2,769
2,283 8,855 52,073 37,997 575,979 2,769
(52,072) -
0% 0% 0% 0% -8% 0%
COMMONWEALTH ATTORNEY 02200 416011 J&D DELINQUENT COLLECTIONS 02200 416012 GENERAL DISTRICT BBURG DEL COLLECTION 02200 416013 GENERAL DISTRICT CBURG DEL COLLECTION 02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 02200 419104 CONFISCATIONS 02200 423100 SHARED EXPENSES 02200 423200 COMMONWEALTH ATT'Y FEES CIRCUIT COURT 02210 416016 JUDGE'S SECRETARY SALARY 02210 419108 RECOVERED COSTS 02210 419122 JURYREIM
7,500 4,549
7,500 16,374
7,500 -
7,500 -
-
0% -
10,000 -
11,416 -
10,000 -
10,000 -
-
0% -
-
-
-
-
GENERAL DISTRICT COURT 02220 414204 COURTHOUSE MAINTENANCE FEES 02220 419108 RECOVERED COSTS J & D RELATIONS COURT 02230 419108 RECOVERED COSTS
-
(273)
CIRCUIT COURT CLERK 02250 416010 FEES 02250 410107 JURY FEES 02250 423100 SHARED EXPENSES
290,000 464,447
157,868 453,223
87,800 383,504
137,002 306,292
49,202 (77,212)
56% -20%
9,318 4,586,320 528,000
16,360 4,394,442 547,718
4,018,459 190,708
3,894,257 157,604
(124,202) (33,104)
-3% -17%
SHERIFF - COMP BOARD 02310 419108 RECOVERED COSTS 02310 423100 SHARED EXPENSES 02310 424415 LOCAL JAIL BLOCK GRANT
Page 4
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
SHERIFF - COUNTY 02320 412301 E-911 TAX 02320 414200 COURTHOUSE SECURITY FEE 02320 414206 JAIL FEES 02320 414207 JAIL - NONCONSECUTIVE DAYS 02320 414208 DNA FEE 02320 415103 INTEREST ON SAVINGS 02320 416010 FEES 02320 419104 CONFISCATIONS 02320 419105 JAIL INMATE TELEPHONE 02320 419106 INMATE MEDICAL REIMBURSEMENT 02320 419108 RECOVERED COSTS 02320 419114 PRISONER/BOARDING 02320 419115 FINGERPRINTING 02320 419123 HEM DRUG TESTING 02320 419124 HEM MONITORING 02320 419125 HEM CONNECTION 02320 423100 SHARED EXPENSES 02320 424404 FEDERAL CONFISCATIONS 02320 424415 LOCAL JAIL BLOCK 02320 424460 WIRELESS 911 02320 441101 INSURANCE RECOVERIES
145,000 206,000 7,200 108 1,080 4,137 24,007 55,000 3,500 115,729 3,500 400 9,400 75,500 1,000 58,400 56,995 35,000 -
145,000 164,808 7,737 42 798 445 4,137 22,477 56,939 828 136,225 6,452 925 8,820 70,646 2,595 56,995 42,711 (8,275)
145,000 175,000 7,000 60 900 4,137 9,000 55,000 800 1,000 3,000 500 6,240 52,560 300 33,512 49,000 -
145,000 189,609 8,000 50 900 4,137 2,000 27,000 700 1,000 4,000 300 9,000 75,000 1,500 33,512 60,000 -
14,609 1,000 (10) (7,000) (28,000) (100) 1,000 (200) 2,760 22,440 1,200 (33,512) 33,512 11,000 -
0% 8% 14% -17% 0% 0% -78% -51% -13% 0% 33% -40% 44% 43% 400% -100% 22% -
FIRE AND RESCUE 02330 419108 RECOVERED COSTS 02330 441101 INSURANCE RECOVERIES
-
(14,556) 18,505
-
-
-
-
18,000 337 -
40,388 2,510 -
29,800 700 1,700
19,200 1,000 -
(10,600) 300 (1,700)
-36% 43% -100%
172,383 2,205 35,350 34,362 -
116,635 1,575 29,530 19,677 18,727 100
98,000 1,000 28,200 15,000 17,600 -
104,000 1,000 26,000 16,000 18,000 -
6,000 (2,200) 1,000 400 -
6% 0% -8% 7% 2% -
13,600 33,146
11,302
10,300
13,000
2,700
26%
ANIMAL CONTROL 02340 413100 ANIMAL LICENSES 02340 413101 DOG & CAT STERILIZATION 02340 419108 RECOVERED COSTS GENERAL SERVICES 02400 413308 BUILDING PERMITS 02400 413309 OCCUPANCY PERMITS 02400 413310 ELECTRICAL PERMITS 02400 413311 MECHANICAL PERMITS 02400 413312 PLUMBING PERMITS 02400 413313 BUILDING PLAN 02400 413316 TECHNOLOGY FEE 02400 413323 MANUFACTURED HOUSING PERMITS
Page 5
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES
02400 413325 REINSPECTION PERMITS 02400 414204 COURTHOUSE MAINTENANCE FEES 02400 414205 HHS MAINTENANCE FEES 02400 419108 RECOVERED COSTS 02400 419110 HEALTH & HUMAN SVCS UTILITIES
FY 09 REVISED ESTIMATE 11,327 50,000 16,800 67,906
FY 09 REALIZED 810 43,297 16,800 7,852 42,224
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ % 500 50% 63,502 127% 0% (8,000) -13%
FY 10 ESTIMATE 1,000 50,000 16,800 64,000
FY 11 ESTIMATE 1,500 113,502 16,800 56,000
21,500
21,500
-
0%
0% 0% 0%
MAINTENANCE B&G COURTHOUSE 024002 424415 LOCAL JAIL BLOCK
21,500
-
SOLID WASTE COLLECTION 02410 412201 CONSUMER UTILITY TAX 02410 416082 WASTE COLLECTION AND DISPOSAL 02410 424407 LITTER CONTROL GRANT
728,174 46,000 24,000
728,174 56,465 29,974
728,174 40,700 14,000
728,174 40,700 14,000
-
50,000
36,560
35,800
26,000
(9,800)
4,500
3,600
4,500
4,500
-
0%
1,453,345
82,718 1,120,364
1,236,943
1,162,784
(74,159)
-6%
12,000 3,827 58,674 9,204 67,071
12,271 138 3,927 58,912 390 76,275
12,000 58,674 8,648 64,855
12,000 58,912 6,055 45,471
238 (2,593) (19,384)
0% 0% -30% -30%
5,360,684 268,954
157,935 5,275,879 233,274
70,000 5,200,520 268,954
70,000 5,434,517 268,472
233,997 (482)
0% 4% 0%
ENGINEERING/ENVIRONMENTAL SVC 02420 413324 SOIL EROSION PERMITS
-27%
AUTOMOBILE GRAVEYARD 02430 413301 AUTOMOBILE GRAVEYARD LICENSE COMPREHENSIVE SERVICES ACT 02510 419108 RECOVERED COSTS 02510 424445 COMPREHENSIVE SERVICES ACT HUMAN SERVICES 02520 419458 CSA ADMINISTRATION 02520 419108 RECOVERED COSTS 25202 419108 RECOVERED COSTS 25202 433107 R.S.V.P. GRANT 25205 413300 USER FEES 25205 416156 FLOYD CONTRIBUTION 25205 424412 VJCCCA GRANT SOCIAL SERVICES 02540 419108 RECOVERED COSTS 02540 424102 PUBLIC ASSISTANCE PAYMENTS 02540 434402 FEDERAL PASS THROUGH
Page 6
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
PARKS AND RECREATION 02700 419108 RECOVERED COSTS 02700 416158 FUNDRAISING 27001 415201 PROPERTY RENTAL 27002 416010 ADULT EDUCATION FEES 27004 416010 SWIMMING POOL FEES 27005 416010 SENIOR EDUCATION FEES 27006 416010 ATHLETIC FEES 27006 416158 SCHOLARSHIP 27007 416010 COMMUNITY RECREATION FEES 27007 416158 SCHOLARSHIP 27008 416010 SENIOR TOUR FEES 27009 416010 OUTDOOR RECREATION FEES 27010 416010 SPECIAL PROGRAMS 27011 416010 SUMMER FEES 27012 416158 FUNDRAISING 27014 416168 SCHOLARSHIP 27016 416010 MEADOWBROOK SENIOR PROGRAMS
1,500 5,500 50,000 3,500 33,000 3,000 9,500 15,100 2,000 13,000 -
1,560 9,583 65,232 561 33,175 938 670 41 13,492 11,775 16,879 1,011 424 374
1,500 8,000 56,000 1,000 38,000 3,000 9,500 15,100 1,000 16,000 -
1,500 9,000 56,600 500 38,000 500 13,000 12,000 1,000 17,000 -
1,000 600 (500) (2,500) 3,500 (3,100) 1,000 -
0% 13% 1% -50% 0% -83% 37% -21% 0% 6% -
13,669 64,730 74,278 12,000 8,000 5,003 242,985 -
13,510 76,265 3,427 74,278 12,000 10,000 9,038 242,985 25,003
12,000 66,262 74,278 12,000 8,000 228,699 -
12,000 66,262 74,278 12,000 8,000 183,818 -
(44,881) -
0% 0% 0% 0% 0% -20% -
18,036 1,000 8,400 2,800 -
30,735 3,345 18,898 1,258 655
23,036 1,000 22,000 2,800 -
23,036 1,000 22,000 2,800 -
-
REGIONAL LIBRARY 02710 415211 SALE OF PHOTOCOPIES 02710 416151 LIBRARY FINES 02710 416152 LIBRARY FEES 02710 416156 FLOYD CONTRIBUTION 02710 416158 LIBRARY DONATIONS 02710 416159 BLACKSBURG CONTRIBUTION 02710 416160 CHRISTIANSBURG CONTRIBUTION 02710 419108 RECOVERED COSTS 02710 424409 STATE LIBRARY GRANT 02710 416158 DONATIONS PLANNING & GIS 02800 413307 REZONING AND SUBDIVISION PERMT 02800 413314 SITE PLAN REVIEW 02800 413316 TECHNOLOGY FEE 02800 416161 SALE OF MAPS, ORDINANCES 02800 419108 RECOVERED COSTS
0% 0% 0% 0% -
Page 7
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE
FY 09 REALIZED
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
FY 10 ESTIMATE
FY 11 ESTIMATE
59,394
-
-
-
-
195 -
-
-
-
-
ECONOMIC DEVELOPMENT 02810 419108 RECOVERED COSTS
-
OTHER AGENCIES 02910 422113 EXTENSION OFFICE REIMBURSEMENT 02910 423100 SHARED EXPENSES
1,200 735
GENERAL GOVT DEBT SERVICE 02150 451205 RAINY DAY AND DEBT SERVICE FUND
-
-
(91,700) (4,500)
(76,856) -
1,050,000
-
(1,050,000)
-100%
ADJUSTMENTS 02990 418306 ADJ FOR INTERNAL SERVICES 02990 451202 (TO) FROM AUTO GRVYD RESERVE
(91,700) (4,500)
(91,700) (4,500)
(1,427,137)
0% 0%
TOTAL DESIGNATED
17,424,605
16,845,637
16,482,851
15,055,714
TOTAL GENERAL FUND RESOURCES
43,348,158
40,886,916
39,334,377
39,552,504
03 415102 INTEREST ON INVESTMENTS 03 415103 INTERST ON SAVINGS 03 416010 FEES 03 451204 FUND BALANCE
1,000 14,000 2,600
4,356 16,676 -
1,000 14,000 2,600
1,000 14,000 2,600
-
0% 0% 0%
TOTAL LAW LIBRARY
17,600
21,032
17,600
17,600
-
0%
1,500 17,000 160,198 204,333 5,000 35,000 30,000 1,500 5,000
7,066 6,460 29,621 261,408 212,572 4,376 1,606 43,200
1,500 17,000 97,500 5,000 35,000 30,000 1,500 5,000
1,500 17,000 97,500 5,000 35,000 30,000 1,500 5,000
-
0% 0% 0% 0% 0% 0% 0% 0%
218,127
-9% 1%
LAW LIBRARY
SCHOOL OPERATING FUND LOCAL DESIGNATED RESOURCES 09 415201 RENTAL OF PROPERTY 09 416121 TUITION - PRIVATE SOURCES 09 416122 SPECIAL FEES 09 416125 TRANSPORTATION OF PUPILS 09 418301 RECOVERED COSTS 09 418302 UN SVC DIS 09 418910 INSURANCE ADJUSTMENTS 09 418992 ADMINISTRATIVE COSTS-WARRANTS 09 418994 BENEFITS OTHER STATE AGENCIES 09 418995 SALE OF SUPPLIES 09 418998 SALE OF SCHOOL BUSES
Page 8
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE 3,500 150,000 10,000
FY 09 REALIZED 10,569 10,402
FY 10 ESTIMATE 3,500 150,000 10,000
FY 11 ESTIMATE 3,500 150,000 10,000
623,031
587,282
356,000
356,000
-
186,658
285,259
186,658
148,467
(38,191)
-20%
STATE SOQ 09 424201 STATE SALES TAX 09 424202 BASIC STATE AID - SOQ 09 424207 GIFTED EDUCATION SOQ 09 424208 REMEDIAL EDUCATION SOQ 09 424209 ENROLLMENT LOSS 09 424210 TEXTBOOKS 09 424212 SPECIAL EDUCATION SOQ 09 424217 VOCATIONAL EDUCATION SOQ 09 424221 FICA INSTRUCTIONAL SOQ 09 424222 GROUP LIFE 09 424225 RETIREMENT 09 424267 ENGLISH-2ND LANGUAGE
10,453,439 30,741,285 280,709 648,751 739,326 4,204,403 848,366 1,709,208 74,856 2,208,247 148,932
9,693,183 30,920,333 278,576 868,650 99,681 733,707 4,281,887 922,240 3,961,971 130,268
10,301,727 27,795,113 280,183 647,533 737,939 4,196,512 846,774 1,706,001 62,263 2,191,650 148,054
9,812,643 25,148,960 278,248 667,795 97,284 3,920,202 865,660 1,657,120 61,833 983,142 -
(489,084) (2,646,153) (1,935) 20,262 (640,655) (276,310) 18,886 (48,881) (430) (1,208,508) (148,054)
-5% -10% -1% 3% -87% -7% 2% -3% -1% -55% -100%
SUBTOTAL STATE SOQ
52,057,522
51,890,496
48,913,749
43,492,887
(5,420,862)
-11%
INCENTIVE PROGRAMS 09 424276 EDUCATIONAL TECHNOLOGY 09 424390 COMPOSITE INDEX HOLD HARMLESS
622,000 -
638,209 -
622,000 -
596,000 279,563
(26,000) 279,563
-4% -
SUBTOTAL INCENTIVE PROGRAMS
622,000
638,209
622,000
875,563
253,563
41%
STATE CATEGORICAL 09 424206 GENERAL ADULT EDUCATION 09 424246 SPECIAL EDUCATION HOMEBOUND 09 424247 SPECIAL EDUCATION HOSPITAL 09 424295 SPECIAL EDUCATION IN JAIL
9,781 68,908 201,756 -
8,084 3,220
9,781 93,947 265,375 5,000
9,781 63,332 371,210 3,920
(30,615) 105,835 (1,080)
0% -33% 40% -22%
SUBTOTAL STATE CATEGORICAL
280,445
11,304
374,103
448,243
74,140
20%
LOTTERY FUNDED PROGRAMS 09 424204 REMEDIAL SUMMER 09 424205 FOSTER CARE 09 424211 ISAEP/GED FUNDING 09 424218 VOCATIONAL EDUCATION
200,687 140,317 15,717 87,207
40,700 15,717 1,208
253,077 89,625 15,717 94,669
50,227 99,426 15,717 89,013
(202,850) 9,801 (5,656)
-80% 11% 0% -6%
09 418999 SALE OF OTHER EQUIPMENT 09 418996 MEDICAID REIMBURSEMENT 09 419101 TUITION-OTHER LOCALITY SUBTOTAL LOCAL DESIGNATED RESOURES
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ % 0% 0% 0% 0%
DESIGNATED STATE REVENUE 09 422111 STATE RECORDATION TAX
Page 9
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE 83,524 189,572 1,486,263 525,491 121,716 966,775 702,432 9,350 637 -
FY 09 REALIZED 83,610 52,500 173,608 1,229,635 32,000 38,112 521,595 243,432 972,771 702,432 16,466 624 128,292 27,543
FY 10 ESTIMATE 83,610 173,608 15,418 565,782 482,681 131,889 972,850 760,968 9,350 -
FY 11 ESTIMATE 227,586 80,354 162,686 23,164 445,047 98,894 120,166 655,978 739,285 13,466 -
SUBTOTAL LOTTERY FUNDED PROGRAMS
4,529,688
4,280,245
3,649,244
2,821,009
(828,235)
-23%
SUBTOTAL STATE DESIGNATED REVENUE
57,676,313
57,105,514
53,745,754
47,786,169
(5,959,585)
-11%
89,405 1,531,110 25,190 210,920 5,000 76,250 24,994 35,070 1,854,588 150,510 303,759 37,354 -
72,989 1,427,395 2,230,714 210,921 43,066 32,639 318,712 7,849 54,294 48,770 35,472 432,327 51,917 65,228 173,448
85,560 1,492,449 5,000 3,221,940 1,902,249 144,137 307,800 30,423 29,432 -
76,623 1,523,152 5,000 23,797 1,944,531 149,020 368,201 28,617 -
(8,937) 30,703 23,797 (3,221,940) 42,282 4,883 60,401 (1,806) (29,432) -
-10% 2% 0% -100% 2% 3% 20% -6% -100% -
4,344,150
5,205,741
7,218,990
4,118,941
(3,100,049)
-43%
09 424210 TEXTBOOKS 09 424223 ALGEBRA READINESS SOL 09 424226 NL BOARD CERTIFICATION 09 424228 READING INTERVENTION 09 424248 SPECIAL EDUCATION REGIONAL TUITION 09 424252 LOTTERY 09 424258 SALARY SUPPLEMENT PAYMENTS 09 424259 SPECIAL ED-FOSTER CARE 09 424265 AT RISK 09 424267 ENGLISH-2ND LANGUAGE 09 424272 ALTERNATIVE EDUCATION 09 424275 REDUCE K-3 CLASSES 09 424281 AT RISK FOUR YEAR OLDS 09 424290 TEACHER MENTOR 09 424293 VIRT ADVANCED PLACEMENT 09 424299 OTHER STATE AID 09 424416 PROJECT GRADUATION REGIONAL
DESIGNATED FEDERAL REVENUE 09 433201 ADULT BASIC EDUCATION 09 433202 FAMILY LITERACY/CHAPTER I 09 433203 ESEA CHAPTER II BLOCK GRANT 09 433206 GAPS EDUCATION 09 433208 FOREST RESERVE FUNDS 09 433209 JOB PARTNERSHIP TR. ACT 09 433211 MEDICAID REIMBURSEMENTS 09 433212 TITLE III 09 433214 HOMELESS FUNDING 09 433215 FEDERAL STIMULUS FUNDING 09 433219 SPECIAL EDUCATION-P.L. 94-141 09 433224 VOCATIONAL EDUC-CATEGORICAL 09 433226 EESA PL 98-377 TITLE II 09 433228 DRUG FREE SCHOOL PAYMENTS 09 433212 TITLE III ESL 09 433290 OTHER FEDERAL FUNDS-DQE 09 433234 DETENTION HOME READING PROGRAM SUBTOTAL FEDERAL DESIGNATED
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ % 227,586 (3,256) -4% (10,922) -6% 7,746 50% (565,782) -100% (37,634) -8% 98,894 (11,723) -9% (316,872) -33% (21,683) -3% 4,116 44% -
Page 10
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES FY 09 REVISED ESTIMATE TRANSFERS (TO) FROM OTHER FUNDS 09 451100 TRANSFER FROM GENERAL FUND 09 416603 INTEREST 09 451204 FUND BALANCE
FY 09 REALIZED
FY 10 ESTIMATE
FY 11 ESTIMATE
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
39,073,041 38,158
35,719,887 15 38,158
35,103,980 -
35,714,191 641,519
610,211 641,519
2% -
39,111,199
35,758,060
35,103,980
36,355,710
1,251,730
4%
TOTAL SCHOOL OPERATING FUND RESOURCES
101,754,693
98,656,597
96,424,724
88,616,820
(7,807,904)
-8%
TOTAL GENERAL AND SCHOOL OPERATING FUNDS
145,102,851
139,543,514
135,759,101
128,169,324
(7,589,777)
-6%
SCHOOL CAFETERIA FUND 11 416124 CAFETERIA RECEIPTS 11 424215 STATE AID SCHOOL FOOD PROGRAM 11 433213 FEDERAL AID-SCH FOOD PROGRAM 11 415102 INTEREST 11 451203 (TO)FROM UNDESIGNATED FUND BAL 11 451100 (TO)FROM GENERAL FUND TOTAL SCHOOL CAFETERIA FUND
2,221,041 60,642 1,491,032 225,000 200,000 4,197,715
2,437,208 1,577,086 35,743 200,000 4,250,037
2,209,614 72,069 1,491,032 3,772,715
2,241,614 72,069 1,491,032 3,804,715
32,000 32,000
1% 0% 0% 1%
SCHOOL CAPITAL PROJECTS FUND 19 451100 TRANSFER FROM GENERAL FUND 19 451104 TRANSFER TO DEBT SERVICE FUND 19 OTHER REVENUE/FUND BALANCE TOTAL SCHOOL CAPITAL PROJECTS FUND
2,367,772 2,367,772
1,640,871 1,640,871
(1,873,545) 1,873,545 -
(1,893,883) 1,893,883 -
(20,338) 20,338 -
1% 1% -
1,692,609 1,692,609
1,692,609 (1,867,973) (175,364)
4,280 4,280
1% 1%
18 415107 INTEREST AND FREED UP DS RESERVE 18 424239 STATE SCHOOL CONSTRUCTION 18 451205 DEBT SERVICE FUND BALANCE 18 TRANSFER FROM SCHOOL CAPITAL FUND 18 451100 TRANSFER FROM GENERAL FUND
227,535 13,831,518
TOTAL DEBT SERVICE FUND
14,059,053
TOTAL TRANSFERS
COUNTY CAPITAL PROJECTS FUND 12 451110 TRANSFER FROM GENERAL FUND 12 451214 TRANSFER TO GENERAL FUND TOTAL COUNTY CAPITAL PROJECTS FUND
335,720 335,720
340,000 340,000
320,631 228,132 13,383,529
177,679 1,873,545 16,973,985
70,115 175,000 1,893,883 15,623,985
(107,564) 175,000 20,338 (1,350,000)
13,932,291
19,025,209
17,762,983
(1,262,226)
DEBT SERVICE FUND -61% 1% -8% -7%
Page 11
COUNTY OF MONTGOMERY, VIRGINIA FISCAL YEAR 2011 REVENUE ESTIMATES
REVENUE STABILIZATION FUND 40 451204 FUND BALANCE TOTAL REVENUE STABILIZATION FUND
TOTAL RESOURCES ALL FUNDS
FY 09 REVISED ESTIMATE
FY 09 REALIZED
FY 10 ESTIMATE
-
-
-
564,248
564,248
-
-
-
-
564,248
564,248
-
167,437,600
159,212,381
158,910,345
FY 11 ESTIMATE
150,658,870
INC/(DEC) FY 11 BUDGET FROM FY 10 BUDGET $ %
(8,251,475)
-5%
Page 12
EXPENDITURE PLANS
FISCAL YEAR 11 APPROVED BUDGET
REVENUE SHARING
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator Revenue Sharing
REVENUE SHARING Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Refunds TOTAL EXPENDITURES
$ $
168,297 168,297
$ $
159,496 159,496
$ $
164,106 164,106
$ $
164,106 164,106
$ $
-
$ $
164,106 164,106
$ $
-
REVENUE BY CLAS S IFICATION Designated Revenue Adjustment for Revenue Refunds TOTAL DES IGNATED REVENUE
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
TOTAL UNDES IGNATED REVENUE
$
168,297
$
159,496
$
164,106
$
164,106
$
-
$
164,106
$
-
TOTAL REVENUES
$
168,297
$
159,496
$
164,106
$
164,106
$
-
$
164,106
$
-
REVENUE SHARING Division Description This division is responsible for payments to the City of Radford as part of a revenue sharing agreement between the County and the City. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semi-annually 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 approved 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. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
REVENUE SHARING Department Description and Financial Data Revenue Sharing This department is responsible for payments to the City of Radford as part of a revenue sharing agreement between the County and the City. FY 09 Revised EXPENDITURES BY DEPARTMENT Revenue Sharing
$
168,297
FY 09 Actual $
159,496
FY 10 Approved $
164,106
FY 11 Base $
164,106
FY 11 Addenda
+ $
FY 11 Approved
= -
$
164,106
Change App 10/ App 11 $
-
BOARD OF SUPERVISORS
Citizens
Board of Supervisors
BOARD OF SUPERVISORS Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Board of Supervisors TOTAL EXPENDITURES
$ 1,302,921 $ 1,302,921
$ $
506,134 506,134
$ $
244,899 244,899
$ $
254,228 254,228
$ $
-
$ $
254,228 254,228
$ $
9,329 9,329
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ 169,560 $ 1,133,361 $ $ 1,302,921
$ $ $ $
157,679 348,455 506,134
$ $ $ $
140,019 104,880 244,899
$ $ $ $
149,348 104,880 254,228
$ $ $ $
-
$ $ $ $
149,348 104,880 254,228
$ $ $ $
9,329 9,329
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
100 100
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$ 1,302,921
$
506,034
$
244,899
$
254,228
$
-
$
254,228
$
9,329
TOTAL REVENUES
$ 1,302,921
$
506,134
$
244,899
$
254,228
$
-
$
254,228
$
9,329
BOARD OF SUPERVISORS Division Description The Board of Supervisors is an elected body of seven members, representing seven voting districts. The Board of Supervisors has both administrative and legislative responsibilities, some of which are discharged in the role of the local governing body and some of which have derived from its function as an administrative subdivision of the state. The Board establishes policies and enacts ordinances governing the County and its citizens.
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 approved in the current fiscal year. Base Fringe Benefit Adjustments â&#x20AC;&#x201C; The base budget includes funding for the following fringe benefits changes: a 12% increase for health insurance, a 250% increase for unemployment insurance, and a 23% decrease in workersâ&#x20AC;&#x2122; compensation insurance. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
BOARD OF SUPERVISORS Department Description and Financial Data Board of Supervisors The Board of Supervisors is responsible for adopting an annual County budget and appropriating funds; setting local tax rates and levying County taxes; appointing members of various boards and committees; and adopting the Countyâ&#x20AC;&#x2122;s comprehensive land use plan and related ordinances. FY 09 Revised EXPENDITURES BY DEPARTMENT Board of Supervisors
$ 1,302,921
FY 09 Actual $
506,134
FY 10 Approved $
244,899
FY 11 Base $
254,228
FY 11 Addenda
+ $
= -
FY 11 Approved $
254,228
Change App 10/ App 11 $
9,329
COUNTY ADMINISTRATION
Citizens
Board of Supervisors
County Administrator
County Administration
ď&#x20AC;
Administration
Emergency Services
Human Resources
Public Information
COUNTY ADMINISTRATION Budget Summary
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Administration Emergency Services Human Resources Public Information TOTAL EXPENDITURES
$ $ $ $ $
580,568 99,021 504,846 294,919 1,479,354
$ 518,816 $ 87,046 $ 409,812 $ 262,223 $ 1,277,898
$ 572,821 $ 87,942 $ 452,105 $ 268,679 $ 1,381,547
$ 597,903 $ 88,158 $ 466,027 $ 260,080 $ 1,412,168
$ $ $ $ $
16,000 16,000
$ 597,903 $ 88,158 $ 482,027 $ 260,080 $ 1,428,168
$ $ $ $ $
25,082 216 29,922 (8,599) 46,621
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
1,049,387 376,160 53,807 1,479,354
$ 989,235 $ 254,803 $ 33,860 $ 1,277,898
$ 1,099,610 $ 281,437 $ 500 $ 1,381,547
$ 1,130,391 $ 281,277 $ 500 $ 1,412,168
$ $ $ $
16,000 16,000
$ 1,130,391 $ 297,277 $ 500 $ 1,428,168
$ $ $ $
30,781 15,840 46,621
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
25,195 25,195
$ $
$ $
$ $
9,800 9,800
$ $
-
$ $
9,800 9,800
$ $
-
TOTAL UNDES IGNATED REVENUE
$
1,454,159
$ 1,238,445
$ 1,371,747
$ 1,402,368
$
16,000
$ 1,418,368
$
46,621
TOTAL REVENUES
$
1,479,354
$ 1,277,898
$ 1,381,547
$ 1,412,168
$
16,000
$ 1,428,168
$
46,621
Total Authorized Personnel (FTE)
13.5
39,452 39,452
13.5
9,800 9,800
14.5
14.5
0
14.5
COUNTY ADMINISTRATION Division Description The County Administration Division includes Administration, Emergency Services, Human Resources and Public Information. Division staff includes the County Administrator, Assistant County Administrator, Assistant to the Administrator, Emergency Services Coordinator, Human Resources Director, Public Information Director, and six support positions. The County Administrator, who is appointed by and accountable to the Board of Supervisors, leads County operations.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. $10,333 Base Budget Shift – A total of $10,333 in operations and maintenance funds have been shifted from the Public Information budget to the Wellness Program budget for FY 11. This base budget adjustment provides additional funding for the health clinic based on increased employee utilization. Base Motor Vehicle Insurance Adjustments – $160 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $16,000 is Added for Increased Costs of the Health Clinic – This increase is made for the County health clinic based on the projected employee usage in FY 11. The number of employees participating in the health clinic has increased 55% between 2008 and 2010 from 220 to 340. The $16,000 increase and the $10,333 base budget shift discussed above will provide $26,333 in additional funding for a total of $161,466 in FY 11.
COUNTY ADMINISTRATION Department Description and Financial Data 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. FY 09 Revised EXPENDITURES BY DEPARTMENT County Administration
$
FY 09 Actual
580,568
Authorized Personnel
$
FY 10 Approved
518,816
5.5
$
5.5
FY 11 Base
572,821
$
+
597,903
5.5
FY 11 Addenda $
= -
5.5
Change App 10/ App 11
FY 11 Approved $
0
597,903
$
25,082
5.5
Emergency Services The Emergency Services Office coordinates the fire, rescue, and public safety functions throughout the County and administers the Homeland Security Grant. FY 09 Revised EXPENDITURES BY DEPARTMENT Emergency Services
$
FY 09 Actual
99,021
Authorized Personnel (FTEs)
$
FY 10 Approved
87,046
1
$
FY 11 Base
87,942
1
$
+
88,158
1
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
88,158
0
$
216
1
Human Resources The Human Resources Office directs all phases of human resources management for the County. The office develops, recommends, and interprets human resources policies for management and employees. Recruitment, selection, and retention efforts are managed through the Countyâ&#x20AC;&#x2122;s Human Resources Office, along with compensation and benefit programs. The office is the center of employee training programs and it also handles employee events, incentive programs, and employee service awards. FY 09 Revised EXPENDITURES BY DEPARTMENT Human Resources
$
FY 09 Actual
504,846
Authorized Personnel (FTEs)
$
FY 10 Approved
409,812
3
$
FY 11 Base
452,105
3
$
+
466,027
4
FY 11 Addenda $
=
16,000
Change App 10/ App 11
FY 11 Approved $
482,027
4
$
29,922
4
Public Information The Public Information Office is the primary resource for information about County government. The office encourages citizen input into the local government process and improves the accessibility of County government to its citizens. As an extension of the Administration Office, the Public Information Office links County residents, the media, and other groups to County government. FY 09 Revised EXPENDITURES BY DEPARTMENT Public Information Authorized Personnel (FTEs)
$
FY 09 Actual
294,919 4
$
FY 10 Approved
262,223 4
$
FY 11 Base
268,679 4
$
FY 11 Addenda
+
260,080 4
$
= 0
Change App 10/ App 11
FY 11 Approved $
260,080 4
$
(8,599)
COUNTY ATTORNEY
Citizens
Board of Supervisors
County Attorney
COUNTY ATTORNEY Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT County Attorney TOTAL EXPENDITURES
$ $
329,664 329,664
$ $
318,349 318,349
$ $
231,638 231,638
$ $
231,742 231,742
$ $
-
$ $
231,742 231,742
$ $
104 104
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
209,532 120,132 329,664
$ $ $ $
202,790 115,558 318,349
$ $ $ $
219,571 12,067 231,638
$ $ $ $
219,675 12,067 231,742
$ $ $ $
-
$ $ $ $
219,675 12,067 231,742
$ $ $ $
104 104
REVENUE BY CLAS S IFICATION Local Recovered Costs BOE Costs TOTAL DES IGNATED REVENUE
$ $ $
-
$ $ $
6,762 13 6,775
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
TOTAL UNDES IGNATED REVENUE
$
329,664
$
311,573
$
231,638
$
231,742
$
-
$
231,742
$
104
TOTAL REVENUES
$
329,664
$
318,349
$
231,638
$
231,742
$
-
$
231,742
$
104
Total Authorized Personnel (FTE)
1.5
1.5
1.5
1.5
0
1.5
COUNTY ATTORNEY Division Description The County Attorney is appointed by the Board of Supervisors and is responsible for all civil matters involving the County. This includes advising and representing the Board of Supervisors, County officials, and staff of Montgomery County; preparing County ordinances; and defending or bringing actions in which the County or any of its boards, officials, departments or employees is a party.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments â&#x20AC;&#x201C; The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workersâ&#x20AC;&#x2122; compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
COUNTY ATTORNEY Department Description and Financial Data County Attorney The County Attorney provides legal services to the Board of Supervisors. FY 09 Revised EXPENDITURES BY DEPARTMENT County Attorney Authorized Personnel (FTEs)
$
329,664 1.5
FY 09 Actual $
FY 10 Approved
318,349 1.5
$
231,638 1.5
FY 11 Base $
FY 11 Addenda
+
231,742 1.5
$
FY 11 Approved
= 0
$
231,742 1.5
Change App 10/ App 11 $
104
FINANCIAL AND MANAGEMENT SERVICES
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator Financial and Management Services
Finance
Purchasing
FINANCIAL AND MANAGEMENT SERVICES Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
FY 11 Approved
=
Change App 10/ App 11
EXPENDITURES BY DEPARTMENT Finance Purchasing TOTAL EXPENDITURES
$ $ $
721,438 148,408 869,846
$ $ $
652,917 142,078 794,995
$ $ $
721,171 148,234 869,405
$ $ $
730,606 150,698 881,304
$ $ $
-
$ $ $
730,606 150,698 881,304
$ 9,435 $ 2,464 $ 11,899
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
738,100 123,793 7,953 869,846
$ $ $ $
689,891 102,534 2,570 794,995
$ $ $ $
717,551 151,854 869,405
$ $ $ $
729,450 151,854 881,304
$ $ $ $
-
$ $ $ $
729,450 151,854 881,304
$ 11,899 $ $ $ 11,899
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
125,000 125,000
$ $
90,983 90,983
$ $
125,000 125,000
$ $
125,000 125,000
$ $
-
$ $
125,000 125,000
$ $
TOTAL UNDES IGNATED REVENUE
$
744,846
$
704,012
$
744,405
$
756,304
$
-
$
756,304
$ 11,899
TOTAL REVENUES
$
869,846
$
794,995
$
869,405
$
881,304
$
-
$
881,304
$ 11,899
Total Authorized Personnel (FTE)
10.5
10.5
10.5
10.5
0
10.5
-
FINANCIAL AND MANAGEMENT SERVICES Division Description The Financial and Management Services Division 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, purchasing, and budgeting, including the development and administration of the County’s operating budget and Capital Improvement Program (CIP). The Division also provides County Administration with financial reports on County operations. In addition to County finance functions, the Public Service Authority’s billing, collection, and customer service functions are also performed in this office.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
FINANCIAL AND MANAGEMENT SERVICES Department Description and Financial Data Finance The finance function maintains accounting records related to the Countyâ&#x20AC;&#x2122;s financial system and prepares and distributes monthly expenditure reports. This area 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. This division also develops and monitors the Countyâ&#x20AC;&#x2122;s budget and Capital Improvement Program (CIP). FY 09 Revised EXPENDITURES BY DEPARTMENT Finance
$
Authorized Personnel (FTEs)
FY 09 Actual
721,438
$
FY 10 Approved
652,917
8.5
$
8.5
FY 11 Base
721,171
$
+
730,606
8.5
FY 11 Addenda $
= -
8.5
Change App 10/ App 11
FY 11 Approved $
0
730,606
$
9,435
8.5
Purchasing The Purchasing Department assists other County departments with purchases of $2,500 or more on an asneeded basis. Formal Invitations for Bid and Requests for Proposal are developed, issued and awarded through this department in accordance with the Virginia Public Procurement Act. Purchase orders are issued upon award of the solicitations. FY 09 Revised EXPENDITURES BY DEPARTMENT Purchasing Authorized Personnel (FTEs)
$
FY 09 Actual
148,408 2
$
FY 10 Approved
142,078 2
$
FY 11 Base
148,234 2
$
FY 11 Addenda
+
150,698 2
$
= 0
Change App 10/ App 11
FY 11 Approved $
150,698 2
$
2,464
INSURANCE
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator Financial and Management Services
Insurance
INSURANCE Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
FY 11 Approved
=
Change App 10/ App 11
EXPENDITURES BY DEPARTMENT Insurance TOTAL EXPENDITURES
$ $
280,163 280,163
$ $
230,165 230,165
$ $
283,900 283,900
$ $
274,733 274,733
$ $
-
$ $
274,733 274,733
$ $
(9,167) (9,167)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
132,000 148,163 280,163
$ $ $ $
97,684 132,481 230,165
$ $ $ $
130,300 153,600 283,900
$ $ $ $
130,300 144,433 274,733
$ $ $ $
-
$ $ $ $
130,300 144,433 274,733
$ $ $ $
(9,167) (9,167)
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
126,000 126,000
$ $
60,686 60,686
$ $
126,000 126,000
$ $
126,000 126,000
$ $
-
$ $
126,000 126,000
$ $
TOTAL UNDES IGNATED REVENUE
$
154,163
$
169,479
$
157,900
$
148,733
$
-
$
148,733
$
(9,167)
TOTAL REVENUES
$
280,163
$
230,165
$
283,900
$
274,733
$
-
$
274,733
$
(9,167)
-
INSURANCE Division Description 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.
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 approved in the current fiscal year. Base Insurance Adjustments â&#x20AC;&#x201C; $8,641 is reduced from the Insurance Divisionâ&#x20AC;&#x2122;s base budget to reflect premium adjustments for FY 11. These adjustments are made based on a 11% decrease in property insurance, a 4% decrease in general liability insurance, a 1% increase in public official liability insurance, and a 19% decrease in boiler and machinery insurance. Base Motor Vehicle Insurance Adjustments â&#x20AC;&#x201C; $526 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
INSURANCE Department Description and Financial Data Insurance The Insurance Division covers costs associated with the Countyâ&#x20AC;&#x2122;s Risk Management Plan. FY 09 Revised EXPENDITURES BY DEPARTMENT Insurance
$
280,163
FY 09 Actual $
230,165
FY 10 Approved $
283,900
FY 11 Base $
274,733
FY 11 Addenda
+ $
= -
FY 11 Approved $
274,733
Change App 10/ App 11 $
(9,167)
INFORMATION TECHNOLOGY
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator
Information Technology
INFORMATION TECHNOLOGY Budget Summary FY 11 Approved
Change App 10/ App 11
(72,317) (72,317)
$ 1,160,839 $ 1,160,839
$ (119,833) $ (119,833)
$ $ $ $
(72,317) (72,317)
$ 633,170 $ 432,764 $ 94,905 $ 1,160,839
$ (67,633) $ 3,981 $ (56,181) $ (119,833)
-
$ $ $
4,983 4,983
$ $ $
$ $ $
$ 1,280,672
$ 1,233,156
$
(77,300)
$ 1,155,856
$ (124,816)
$ 1,280,672
$ 1,233,156
$
(72,317)
$ 1,160,839
$ (119,833)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Information Technology TOTAL EXPENDITURES
$ 1,386,123 $ 1,386,123
$ 1,333,967 $ 1,333,967
$ 1,280,672 $ 1,280,672
$ 1,233,156 $ 1,233,156
$ $
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ 720,718 $ 319,944 $ 345,461 $ 1,386,123
$ 720,322 $ 304,309 $ 309,335 $ 1,333,967
$ 700,803 $ 428,783 $ 151,086 $ 1,280,672
$ 705,487 $ 432,764 $ 94,905 $ 1,233,156
REVENUE BY CLAS S IFICATION Local Recovered Costs Data Processing Revenue TOTAL DES IGNATED REVENUE
$ $ $
$ $ $
$ $ $
$ $ $
TOTAL UNDES IGNATED REVENUE
$ 1,386,123
$ 1,330,190
TOTAL REVENUES
$ 1,386,123
$ 1,333,967
Total Authorized Personnel (FTE)
-
10.5
3,776 3,776
10.5
-
9.5
FY 11 Addenda
+
9.5
(1)
=
4,983 4,983
8.5
4,983 4,983
INFORMATION TECHNOLOGY Division Description The Information Technology (IT) department manages the County’s desktop computing resources, technical operations infrastructure and business applications environment. A 24x7 customer service helpdesk is used to capture problem requests and manage IT resources.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. ($52,200) in One-Time Items Reduced from the Base Budget – The total consisted of funds provided in the FY 10 Budget that supported the one-time cost to convert MUNIS to a Microsoft Windows platform ($27,000) and the one-time cost for network upgrades ($25,200). Computer Replacement Base Budget – The Information Technology base budget includes $90,000 for the County’s annual computer replacements. This base funding will allow the County to replace 30 desktop PCs, 4 laptop PCs, network devices, UPS devices, and 5 servers.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $4,983 is Added to the Information Technology Revenue Budget – This addition is made for FY 11 for IT infrastructure support to the Clerk of the Circuit Court’s Office. Revenue comes from the Clerk’s Technology Trust Funds (TTF) to offset costs incurred by the County’s IT department in support of the Clerk’s office. ($72,317) is Reduced to Reflect One FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Information Technology Division currently has one vacant position which is frozen. This addendum captures the dollars saved from holding this position vacant in FY 11.
INFORMATION TECHNOLOGY Department Description and Financial Data Information Technology The IT department supports all County Departments, Commissioner of Revenue’s office, Treasurer’s office, Commonwealth Attorney’s office, Sheriff’s office, Registrar’s office, the Public Service Authority and to a lesser degree, the Clerk of the Circuit Court.
EXPENDITURES BY DEPARTMENT Information Technology Authorized Personnel (FTEs)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 1,386,123
$ 1,333,967
$ 1,280,672
$ 1,233,156
10.5
10.5
9.5
FY 11 Addenda
+
9.5
$
(72,317) (1)
=
FY 11 Approved
Change App 10/ App 11
$ 1,160,839
$ (119,833)
8.5
COMMISSIONER OF REVENUE
Citizens
Commissioner of Revenue
Com. of Revenue Compensation Board
Assessments
Assessments
ď&#x20AC;
Land Use
COMMISSIONER OF REVENUE Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Commissioner of Revenue TOTAL EXPENDITURES
$ $
633,710 633,710
$ $
607,265 607,265
$ $
644,948 644,948
$ $
655,121 655,121
$ $
(84,192) (84,192)
$ $
570,929 570,929
$ (74,019) $ (74,019)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
622,565 11,145 633,710
$ $ $ $
601,261 6,004 607,265
$ $ $ $
639,873 5,075 644,948
$ $ $ $
650,046 5,075 655,121
$ $ $ $
(84,192) (84,192)
$ $ $ $
565,854 5,075 570,929
$ (74,019) $ $ $ (74,019)
REVENUE BY CLAS S IFICATION Recovered Costs State Shared Expenses TOTAL DES IGNATED REVENUE
$ $ $
226,345 226,345
$ $ $
223,191 223,191
$ $ $
223,115 223,115
$ $ $
223,115 223,115
$ $ $
(142,740) (142,740)
$ $
80,375 80,375
$ (142,740) $ (142,740)
TOTAL UNDES IGNATED REVENUE
$
407,365
$
384,075
$
421,833
$
432,006
$
58,548
$
490,554
$
TOTAL REVENUES
$
633,710
$
607,265
$
644,948
$
655,121
$
(84,192)
$
570,929
$ (74,019)
Total Authorized Personnel (FTE)
11
11
11
11
(4)
7
68,721
COMMISSIONER OF REVENUE Division Description The Commissioner of the Revenue is an elected constitional officer responsible for determining and assessing the fair market value of all property subject to taxation in Montgomery County. The Commissioner’s Office 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. The Commissioner’s Office receives more than 30,000 Virginia State Individual Income Tax returns and 2,000 Estimated Tax Declarations each year. This division accounts for the costs shared between the County and the State Compensation Board for the operations of the Commissioner of Revenue’s Office.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($142,740) is Reduced From the Commissioner of the Revenue’s Compensation Board Revenue Budget – This reduction is made to reflect the state budget reductions contained in the Governor’s budget. This is a 64% reduction in state revenue and eliminates all state support for staff and operations with the exception of the constitutional officer. Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Commissioner of the Revenue’s budget for FY 11. ($84,192) and Four FTE are Reduced From the Commissioner of the Revenue Compensation Board Budget Due to a Reduction in State Funding – The Governor’s proposed budget eliminated all state support for staff and operations within the Commissioner’s state budget, with the exception of the constitutional officer. In FY 10, the Commissioner of the Revenue’s compensation board budget employed eleven state funded positions, including the constitutional officer and an additional eight County funded positions were included in Division 152, Assessments. Through the approved budget, the County is providing local dollars to restore six of the ten positions cut by the state. Effective January 1, 2011, four positions will be eliminated, leaving six state funded positions and seven County funded positions (a companion addendum is included in Division 152 to eliminate one vacant
COMMISSIONER OF REVENUE position). Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Commissioner of the Revenueâ&#x20AC;&#x2122;s budget for FY 11.
COMMISSIONER OF REVENUE Department Description and Financial Data Commissioner of Revenue The Commissioner of Revenue assesses individual and business personal property, and reviews and assists taxpayers with state income tax issues. FY 09 Revised EXPENDITURES BY DEPARTMENT Commissioner of Revenue Authorized Personnel (FTEs)
ď&#x20AC;
$
FY 09 Actual
633,710 11
$
FY 10 Approved
607,265 11
$
644,948 11
FY 11 Base $
FY 11 Addenda
+
655,121 11
$
(84,192) (4)
=
Change App 10/ App 11
FY 11 Approved $
570,929 7
$ (74,019)
ASSESSMENTS
Citizens
Commissioner of Revenue
Com. of Revenue Compensation Board
Assessments
Assessments
ď&#x20AC;
Land Use
ASSESSMENTS Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Assessments Land Use TOTAL EXPENDITURES
$ $ $
449,898 54,762 504,660
$ $ $
425,663 52,595 478,258
$ $ $
432,042 55,299 487,341
$ $ $
439,489 56,385 495,874
$ $ $
(39,623) (39,623)
$ $ $
399,866 56,385 456,251
$ (32,176) $ 1,086 $ (31,090)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
436,685 64,275 3,700 504,660
$ $ $ $
422,386 55,872 478,258
$ $ $ $
431,409 55,932 487,341
$ $ $ $
440,072 55,802 495,874
$ $ $ $
(39,623) (39,623)
$ $ $ $
400,449 55,802 456,251
$ (30,960) $ (130) $ $ (31,090)
REVENUE BY CLAS S IFICATION Land Use Application Fee Recovered Costs TOTAL DES IGNATED REVENUE
$ $ $
787 2,270 3,057
$ $ $
1,633 1,624 3,258
$ $ $
1,800 1,800
$ $ $
1,800 1,800
$ $ $
$ $ $
1,800 1,800
TOTAL UNDES IGNATED REVENUE
$
501,603
$
475,000
$
485,541
$
494,074
$
(39,623)
$
454,451
$ (31,090)
TOTAL REVENUES
$
504,660
$
478,258
$
487,341
$
495,874
$
(39,623)
$
456,251
$ (31,090)
Total Authorized Personnel (FTE)
8
8
8
8
-
(1)
7
$ $ $
-
ASSESSMENTS Division Description The Assessing Division, which reports to the Commissioner of Revenue, is responsible for maintaining real estate ownership records, including transfers of ownership based on documents recorded in the Circuit Court Clerk's Office; assessing the value of real property in the County; administering the land use program; and mapping of real property. The division also administers the County’s real estate tax relief program for the elderly and disabled. This division accounts for the costs for which the County provides 100% of the funding. Since real estate appraisal is a primary focus of this division, the County provides 100% of the funding for additional positions for personal property assessments, including manufactured homes.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $130 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($39,623) and One FTE is Reduced Due to State Budget Cuts – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Commissioner’s Assessing budget currently has one vacant position. The Governor’s proposed budget eliminated all state support for staff and operations within the Commissioner’s state budget, with the exception of the constitutional officer. Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Commissioner of the Revenue’s budget for FY 11. In Division 150, Commissioner of Revenue, the County restored funding for six of the ten state funded positions. Since there is a current position vacant, it will be eliminated effective July 1, 2010 to offset the reduction in state funding.
ASSESSMENTS Department Description and Financial Data Assessments The Assessing Department, which reports to the Commissioner of Revenue, is responsible for maintaining real estate ownership records, including transfers of ownership based on documents recorded in the Circuit Court Clerk's Office; assessing the value of real property in the county; administering the land use program; and mapping of real property. FY 09 Revised EXPENDITURES BY DEPARTMENT Assessments
$
FY 09 Actual
449,898
Authorized Personnel (FTEs)
$
FY 10 Approved
425,663
7
$
FY 11 Base
432,042
7
$
+
439,489
7
FY 11 Addenda $
7
=
(39,623)
Change App 10/ App 11
FY 11 Approved $
399,866
(1)
$ (32,176)
6
Land Use The Land Use Department processes new and renewal applications for qualifying agricultural, horticultural and forestland. The information provided on the applications is validated and use values per crop yields and soil classifications are calculated. Staff also maintains soil maps. FY 09 Revised EXPENDITURES BY DEPARTMENT Land Use Authorized Personnel (FTEs)
$
FY 09 Actual
54,762 1
$
FY 10 Approved
52,595 1
$
FY 11 Base
55,299 1
$
FY 11 Addenda
+
56,385 1
$
= 0
Change App 10/ App 11
FY 11 Approved $
56,385 1
$
1,086
REASSESSMENT
Citizens
Board of Supervisors
Reassessment
Board of Equalization
Reassessment
ď&#x20AC;
REASSESSMENT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Reassessment Board of Equalization TOTAL EXPENDITURES
$ $ $
570,465 570,465
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
$ $ $
-
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
570,465 570,465
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$
570,465
$
-
$
-
$
-
$
-
$
-
$
-
TOTAL REVENUES
$
570,465
$
-
$
-
$
-
$
-
$
-
$
-
REASSESSMENT Division Description As required by the Code of Virginia, Montgomery County will conduct a general reassessment that is effective for 2011. Montgomery County is required to reassess all real property at least once every four years. The assessed values for every parcel of real estate (undeveloped land and one or more buildings) in Montgomery County, including parcels in Blacksburg and Christiansburg will be made publicly available. The Code of Virginia requires that all property be assessed at 100% of market value. This is the value used to calculate property taxes, which are the product of the assessed value and the tax rate.
Budget Discussion The Reassessment budget on the previous page represents appropriated dollars that occurred in FY 09, in preparation for the January 2011 reassessment. Please note that the reassessment budget is not an ongoing part of the Countyâ&#x20AC;&#x2122;s budget. It is only shown here to explain the appropriated dollars that were provided in FY 09 for the upcoming reassessment.
REASSESSMENT Department Description and Financial Data Reassessment The goal of reassessment is to ensure that appraisals are accurate and assessments are uniform and equitable. FY 09 Revised EXPENDITURES BY DEPARTMENT Reassessment
$
FY 09 Actual
570,465
$
FY 10 Approved -
$
FY 11 Base -
$
FY 11 Addenda
+ -
$
= -
Change App 10/ App 11
FY 11 Approved $
-
$
-
Board of Equalization FY 09 Revised EXPENDITURES BY DEPARTMENT Board of Equalization
$
FY 09 Actual -
$
FY 10 Approved -
$
FY 11 Base -
$
FY 11 Addenda
+ -
$
= -
Change App 10/ App 11
FY 11 Approved $
-
$
-
TREASURER – COMPENSATION BOARD
Citizens
Treasurer
Treasurer Collections
Treasurer Compensation Board
TREASURER – COMPENSATION BOARD Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Treasurer TOTAL EXPENDITURES
$ $
567,057 567,057
$ $
560,631 560,631
$ $
582,069 582,069
$ $
593,736 593,736
$ $
(96,431) (96,431)
$ $
497,305 497,305
$ (84,764) $ (84,764)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
561,563 5,494 567,057
$ $ $ $
555,047 5,584 560,631
$ $ $ $
582,069 582,069
$ $ $ $
593,736 593,736
$ $ $ $
(96,431) (96,431)
$ $ $ $
497,305 497,305
$ (84,764) $ $ $ (84,764)
REVENUE BY CLAS S IFICATION State Shared Expenses TOTAL DES IGNATED REVENUE
$ $
224,200 224,200
$ $
216,458 216,458
$ $
218,926 218,926
$ $
218,926 218,926
$ $
(142,260) (142,260)
$ $
76,666 76,666
$ (142,260) $ (142,260)
TOTAL UNDES IGNATED REVENUE
$
342,857
$
344,173
$
363,143
$
374,810
$
45,829
$
420,639
$ 57,496
TOTAL REVENUES
$
567,057
$
560,631
$
582,069
$
593,736
$
(96,431)
$
497,305
$ (84,764)
Total Authorized Personnel (FTE)
9
9
9
9
(5)
4
TREASURER – COMPENSATION BOARD Division Description The Treasurer is an elected constitutional officer responsible for collecting all County revenue, including Federal and State funds; ensuring County funds are adequately safeguarded; submitting financial reports to the state and County; and authorizing County disbursements. This division accounts for the costs shared between the State Compensation Board and the County for the operations of the Treasurer’s Office.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($142,260) is Reduced From the Treasurer’s Compensation Board Revenue Budget – This reduction is made to reflect the state budget reductions contained in the Governor’s budget. This reduction is a 65% reduction in state revenue and eliminates all state support for staff and operations with the exception of the constitutional officer. Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Treasurer’s budget for FY 11. ($96,431) and Five FTE are Reduced From the Treasurer’s Compensation Board Budget Due to a Reduction in State Funding – The Governor’s proposed budget eliminated all state support for staff and operations within the Treasurer’s state budget, with the exception of the constitutional officer. In FY 10, the Treasurer’s compensation board budget employed nine state funded positions, including the constitutional officer and additional eight County funded positions were included in Division 162, Collections. Through the approved budget, the County is providing local dollars to restore three of the eight positions cut by the state. Effective January 1, 2011, five positions will be eliminated, leaving four state funded positions and eight County funded positions. Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Treasurer’s budget for FY 11.
TREASURER â&#x20AC;&#x201C; COMPENSATION BOARD Department Description and Financial Data Treasurer The Treasurer is an elected constitutional officer responsible for collecting all County revenue, including Federal and State funds; ensuring County funds are adequately safeguarded; submitting financial reports to the state and County; and authorizing County disbursements. The Treasurerâ&#x20AC;&#x2122;s Office collects current and delinquent tax payments, issues county motor vehicle licenses, issues dog tags, processes utility payments and transfers collections to the County PSA bank account, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes. FY 09 Revised EXPENDITURES BY DEPARTMENT Treasurer Authorized Personnel (FTEs)
$
FY 09 Actual
567,057 9
$
FY 10 Approved
560,631 9
$
FY 11 Base
582,069 9
$
FY 11 Addenda
+
593,736 9
$
(96,431) (5)
=
Change App 10/ App 11
FY 11 Approved $
497,305 4
$ (84,764)
TREASURER - COLLECTIONS
Citizens
Treasurer
Treasurer Collections
Treasurer Compensation Board
ď&#x20AC;
TREASURER - COLLECTIONS Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Treasurer-Collections TOTAL EXPENDITURES
$ $
488,928 488,928
$ $
475,902 475,902
$ $
444,254 444,254
$ $
462,363 462,363
$ $
-
$ $
462,363 462,363
$ $
18,109 18,109
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
371,459 110,684 6,785 488,928
$ $ $ $
361,804 109,338 4,760 475,902
$ $ $ $
345,806 98,448 444,254
$ $ $ $
363,915 98,448 462,363
$ $ $ $
-
$ $ $ $
363,915 98,448 462,363
$ $ $ $
18,109 18,109
REVENUE BY CLAS S IFICATION Warrant Fees Interest Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $ $ $
168 25 193
$ $ $ $
252 252
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
TOTAL UNDES IGNATED REVENUE
$
488,735
$
475,650
$
444,254
$
462,363
$
-
$
462,363
$
18,109
TOTAL REVENUES
$
488,928
$
475,902
$
444,254
$
462,363
$
-
$
462,363
$
18,109
Total Authorized Personnel (FTE)
8
8
8
8
0
8
TREASURER - COLLECTIONS Division Description The Treasurer is an elected official responsible for collecting all County revenue, including Federal and State funds; ensuring County funds are adequately safe guarded; submitting financial reports to the state and County; and authorizing County disbursements. This division accounts for the costs shared between the State Compensation Board and the County for the operations of the Treasurer’s Office.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
TREASURER - COLLECTIONS Department Description and Financial Data Treasurer - Collections The Treasurer is an elected official responsible for collecting all County revenue, including Federal and State funds; ensuring County funds are adequately safe guarded; submitting financial reports to the state and County; and authorizing County disbursements. The Treasurerâ&#x20AC;&#x2122;s Office collects current and delinquent tax payments, issues county motor vehicle licenses, issues dog tags, processes utility payments and transfers collection to County PSA bank account, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes FY 09 Revised EXPENDITURES BY DEPARTMENT Treasurer-Collections Authorized Personnel (FTEs)
$
FY 09 Actual
488,928 8
$
FY 10 Approved
475,902 8
$
FY 11 Base
444,254 8
$
FY 11 Addenda
+
462,363 8
$
= 0
Change App 10/ App 11
FY 11 Approved $
462,363 8
$ 18,109
REGISTRAR/ELECTORAL BOARD
Citizens
Registrar/Electoral Board
REGISTRAR/ELECTORAL BOARD Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Registrar/Electoral Board TOTAL EXPENDITURES
$ $
351,581 351,581
$ $
350,982 350,982
$ $
330,988 330,988
$ $
336,371 336,371
$ $
(41,852) (41,852)
$ $
294,519 294,519
$ (36,469) $ (36,469)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
292,657 58,924 351,581
$ $ $ $
291,987 58,995 350,982
$ $ $ $
291,955 39,033 330,988
$ $ $ $
297,338 39,033 336,371
$ $ $ $
(39,719) (2,133) (41,852)
$ $ $ $
257,619 36,900 294,519
$ (34,336) $ (2,133) $ $ (36,469)
REVENUE BY CLAS S IFICATION Local Recovered Costs State Shared Expenses TOTAL DES IGNATED REVENUE
$ $ $
63,752 63,752
$ $ $
300 140,421 140,721
$ $ $
61,159 61,159
$ $ $
61,159 61,159
$ $ $
(13,269) (13,269)
$ $ $
47,890 47,890
$ $ (13,269) $ (13,269)
TOTAL UNDES IGNATED REVENUE
$
287,829
$
210,261
$
269,829
$
275,212
$
(28,583)
$
246,629
$ (23,200)
TOTAL REVENUES
$
351,581
$
350,982
$
330,988
$
336,371
$
(41,852)
$
294,519
$ (36,469)
Total Authorized Personnel (FTE)
4
4
4
4
(1)
3
REGISTRAR/ELECTORAL BOARD Division Description The office of the General Register/Electoral Board is required by the Constitution and Code of Virginia to provide registration and election services to eligible citizens of Montgomery County. These services include support and training to 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; and to prepare for and conduct fair elections within the guidelines of Virginia Elections Laws, including Officer of Election training (202 citizen volunteers), processing candidate filings and petitions, printing of ballots and processing absentee votes. As of December 1, 2007, Montgomery County had 46,217 registered voters.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($13,269) is Reduced From the Registrar’s State Board of Elections Revenue Budget – This reduction is made to reflect FY 11 state budget cuts contained in the Governor’s budget. This is a 25% overall reduction in state funding over the past two years, and a 22% reduction from the base budget of $61,159. ($39,719) is Reduced to Reflect One FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Registrar’s Office currently has one vacant position which is frozen. This addendum captures the dollars saved from keeping this position frozen for FY 11. ($2,133) is Reduced From the Registrar’s Mileage Budget – This reduction is made to reflect FY 11 state budget cuts contained in the Governor’s budget. The Governor’s budget suspends mileage reimbursement for Electoral Board Members. $2,133 is the amount that was paid for mileage reimbursements for Electoral Board members in FY 09.
REGISTRAR/ELECTORAL BOARD Department Description and Financial Data Registrar/Electoral Board The Registrarâ&#x20AC;&#x2122;s Office is responsible for the registration of eligible voters who may register in person at this office. As of December 1, 2007, Montgomery County had 46,217 registered voters. The services for this department include support and training to individuals and groups holding registration drives, and to conduct fair elections within the guidelines of Virginia Elections Laws, including processing candidate filings and petitions, printing of ballots and processing absentee votes. FY 09 Revised EXPENDITURES BY DEPARTMENT Registrar/Electoral Board Authorized Personnel (FTEs)
ď&#x20AC;
$
FY 09 Actual
351,581 4
$
FY 10 Approved
350,982 4
$
FY 11 Base
330,988 4
$
FY 11 Addenda
+
336,371 4
$
(41,852) (1)
=
Change App 10/ App 11
FY 11 Approved $
294,519 3
$ (36,469)
INTERNAL SERVICES
Citizens
Board of Supervisors
County Administration
General Services
Internal Services
Central Telephone
Copier Services
Mail Services
Motor Pool
Garage Operations
INTERNAL SERVICES Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Central Telephone Copier Services Garage Operations M ail Services M otor Pool TOTAL EXPENDITURES
$ $ $ $ $ $
69,300 5,846 156,931 16,107 154,430 402,614
$ $ $ $ $ $
55,217 1,666 167,991 8,615 127,316 360,805
$ $ $ $ $ $
34,300 3,500 150,260 11,849 71,094 271,003
$ $ $ $ $ $
34,300 3,500 152,007 11,849 70,442 272,098
$ $ $ $ $ $
1,300 1,300
$ $ $ $ $ $
34,300 3,500 153,307 11,849 70,442 273,398
$ $ $ $ $ $
3,047 (652) 2,395
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
99,040 155,374 148,200 402,614
$ $ $ $
99,558 132,550 128,697 360,805
$ $ $ $
101,210 110,699 59,094 271,003
$ $ $ $
103,074 108,430 60,594 272,098
$ $ $ $
1,300 1,300
$ $ $ $
103,074 109,730 60,594 273,398
$ $ $ $
1,864 (969) 1,500 2,395
REVENUE BY CLAS S IFICATION Canteen Proceeds Local Sale of Copy Paper Local Garage Internal Charges Local Vehicle M aintenance Local M ileage Proceeds from Resale TOTAL DES IGNATED REVENUE
$ $ $ $ $ $ $
3,500 6,000 40,000 17,700 24,500 91,700
$ $ $ $ $ $ $
62 2,491 6,896 85,123 94,572
$ $ $ $ $ $ $
3,500 6,000 40,000 17,700 24,500 91,700
$ $ $ $ $ $ $
3,500 6,000 40,000 17,700 24,500 91,700
$ $ $ $ $ $ $
-
$ $ $ $ $ $ $
3,500 6,000 40,000 17,700 24,500 91,700
$ $ $ $ $ $ $
-
TOTAL UNDES IGNATED REVENUE
$
310,914
$
266,233
$
179,303
$
180,398
$
1,300
$
181,698
$
2,395
TOTAL REVENUES
$
402,614
$
360,805
$
271,003
$
272,098
$
1,300
$
273,398
$
2,395
Total Authorized Personnel (FTE)
2
2
2
2
0
2
INTERNAL SERVICES Division Description The Internal Services Division provides support services to “internal” County customers through the County garage, motor pool, canteen, centralized mail, and copy 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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $769 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $1,300 is Added for Increased Electricity Costs – This addition is made for the increased cost of electricity at the Garage, which is based on average usage and an inflationary factor calculated using the U.S. Department of Energy's cost estimates.
INTERNAL SERVICES Department Description and Financial Data Central Telephone The Central Telephone Department provides the main phone lines into the County Government Center and the County Courthouse. FY 09 Revised EXPENDITURES BY DEPARTMENT Central Telephone
$
FY 09 Actual
69,300
$
FY 10 Approved
55,217
$
FY 11 Base
34,300
$
FY 11 Addenda
+
34,300
$
= -
Change App 10/ App 11
FY 11 Approved $
34,300
$
-
Copier Services This Department provides central copier services for County divisions in the County Government Center. FY 09 Revised EXPENDITURES BY DEPARTMENT Copier Services
$
FY 09 Actual
5,846
$
FY 10 Approved
1,666
$
FY 11 Base
3,500
$
FY 11 Addenda
+
3,500
$
= -
Change App 10/ App 11
FY 11 Approved $
3,500
$
-
Garage Operations The Garage Operations Department provides efficient repairs, services, inspections and maintenance of County vehicles, which total approximately 180 vehicles including the sheriffâ&#x20AC;&#x2122;s fleet. FY 09 Revised EXPENDITURES BY DEPARTMENT Garage Operations
$
FY 09 Actual
156,931
Authorized Personnel (FTEs)
$
FY 10 Approved
167,991
2
$
FY 11 Base
150,260
2
$
+
152,007
2
FY 11 Addenda $
=
1,300
2
Change App 10/ App 11
FY 11 Approved $
153,307
0
$
3,047
2
Mail Services The Mail Services Department provides central mail services for County divisions in the County Government Center. FY 09 Revised EXPENDITURES BY DEPARTMENT M ail Services
$
16,107
FY 09 Actual $
8,615
FY 10 Approved $
11,849
FY 11 Base $
11,849
FY 11 Addenda
+ $
FY 11 Approved
= -
$
11,849
Change App 10/ App 11 $
-
INTERNAL SERVICES Motor Pool The Motor Pool Department provides a centralized pool of County owned vehicles for use by County divisions while conducting County business. FY 09 Revised EXPENDITURES BY DEPARTMENT M otor Pool
$
154,430
FY 09 Actual $
127,316
FY 10 Approved $
71,094
FY 11 Base $
70,442
FY 11 Addenda
+ $
FY 11 Approved
= -
$
70,442
Change App 10/ App 11 $
(652)
COMMONWEALTH ATTORNEY
Citizens
Commonwealth Attorney
Commonwealth Attorney
Commonwealth Attorney - Collections
COMMONWEALTH ATTORNEY Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Commonwealth Attorney Commonwealth Attorney-Collections TOTAL EXPENDITURES
$ $ $
943,518 6,100 949,618
$ $ $
906,281 3,514 909,795
$ $ $
918,889 6,483 925,372
$ $ $
946,696 6,500 953,196
$ $ $
-
$ $ $
946,696 6,500 953,196
$ $ $
27,807 17 27,824
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
897,101 52,517 949,618
$ $ $ $
867,493 42,301 909,795
$ $ $ $
907,582 17,790 925,372
$ $ $ $
935,406 17,790 953,196
$ $ $ $
-
$ $ $ $
935,406 17,790 953,196
$ $ $ $
27,824 27,824
REVENUE BY CLAS S IFICATION Local Court Fees State/Federal Confiscations State Shared Expenses State Commonwealth Attorney Fees TOTAL DES IGNATED REVENUE
$ $ $ $ $
119,489 8,141 650,589 2,769 780,988
$ $ $ $ $
78,321 15,321 651,595 3,166 748,403
$ $ $ $ $
101,208 628,051 2,769 732,028
$ $ $ $ $
101,208 628,051 2,769 732,028
$ $ $ $ $
(52,072) (52,072)
$ $ $ $ $
101,208 575,979 2,769 679,956
$ $ $ (52,072) $ $ (52,072)
TOTAL UNDES IGNATED REVENUE
$
168,630
$
161,391
$
193,344
$
221,168
$
52,072
$
273,240
$
79,896
TOTAL REVENUES
$
949,618
$
909,795
$
925,372
$
953,196
$
-
$
953,196
$
27,824
Total Authorized Personnel (FTE)
11
11
11
11
0
11
COMMONWEALTH ATTORNEY Division Description The Commonwealth’s Attorney’s Office is responsible for the prosecution of all criminal cases within Montgomery County and, through the Victim Witness Program, assists victims and witnesses involved in the prosecution of these cases. This office is responsible for trying cases in two Circuit Courts, two General District Courts, and the Juvenile and Domestic Relations Court. Montgomery County is unique in Virginia in that criminal court is held in two separate towns, Blacksburg and Christiansburg. Court is held daily in District Court, at least three times per week in Circuit Court and the Juvenile and Domestic Relations Court.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($52,072) is Reduced From the Commonwealth Attorney Compensation Board Revenue Budget – This reduction is made to reflect the state budget reductions contained in the Governor’s budget. This is an 8.3% overall reduction in state funding from the base budget of $628,051. The County has absorbed the reduction in state funds and no expenditure reduction was instituted. Giving priority to preserving public safety services, additional revenue provided by the state during the development of the approved state budget has restored $47,683 of an original proposed budget reduction of $99,755.
COMMONWEALTH ATTORNEY Department Description and Financial Data Commonwealth Attorney The Commonwealth’s Attorney’s Office is responsible for the prosecution of all criminal cases within Montgomery County and, through the Victim Witness Program, assists victims and witnesses involved in the prosecution of these cases. This office is responsible for trying cases in two Circuit Courts, two General District Courts, and the Juvenile and Domestic Relations Court. FY 09 Revised EXPENDITURES BY DEPARTMENT Commonwealth Attorney
$
FY 09 Actual
943,518
Authorized Personnel (FTEs)
$
FY 10 Approved
906,281
11
$
11
918,889
FY 11 Base $
+
946,696
11
FY 11 Addenda $
= -
11
Change App 10/ App 11
FY 11 Approved $
946,696
0
$
27,807
11
Commonwealth Attorney - Collections This unit is responsible for the collection of fines and costs from the following courts: Juvenile and Domestic Relations District Court combined Courts - Christiansburg and Blacksburg General District Court, and the Circuit Courts. 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. FY 09 Revised EXPENDITURES BY DEPARTMENT Commonwealth Attorney-Collections
$
6,100
FY 09 Actual $
3,514
FY 10 Approved $
6,483
FY 11 Base $
6,500
FY 11 Addenda
+ $
FY 11 Approved
= -
$
6,500
Change App 10/ App 11 $
17
CIRCUIT COURTS
Citizens
General Assembly
Circuit Courts
Circuit Court I
Circuit Court II
Juries
CIRCUIT COURTS Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Circuit Court I Circuit Court II Juries TOTAL EXPENDITURES
$ $ $ $
74,735 58,692 28,949 162,376
$ $ $ $
73,401 55,498 16,649 145,547
$ $ $ $
74,033 59,406 24,400 157,839
$ $ $ $
136,060 24,400 160,460
$ $ $ $
-
$ $ $ $
136,060 24,400 160,460
$ 62,027 $ (59,406) $ $ 2,621
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
121,132 40,133 1,111 162,376
$ $ $ $
121,039 23,019 1,489 145,547
$ $ $ $
122,539 35,300 157,839
$ $ $ $
125,160 35,300 160,460
$ $ $ $
-
$ $ $ $
125,160 35,300 160,460
$ $ $ $
2,621 2,621
REVENUE BY CLAS S IFICATION Local Judge's Secretary Salary Recovered Costs Jury Reimbursement TOTAL DES IGNATED REVENUE
$ $ $ $
7,500 4,549 12,049
$ $ $ $
7,500 16,374 23,874
$ $ $ $
7,500 7,500
$ $ $ $
7,500 7,500
$ $ $ $
-
$ $ $ $
7,500 7,500
$ $ $ $
-
TOTAL UNDES IGNATED REVENUE
$
150,327
$
121,673
$
150,339
$
152,960
$
-
$
152,960
$
2,621
TOTAL REVENUES
$
162,376
$
145,547
$
157,839
$
160,460
$
-
$
160,460
$
2,621
Total Authorized Personnel (FTE)
2
2
2
2
0
2
CIRCUIT COURTS Division Description Circuit Courts I and II are the principal trial courts of the state and have both original and appellate jurisdiction. Montgomery County has two circuit court judges and provides funding for a legal assistant for each judge, office furnishings and general operating expenses.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Consolidation of Courts I & II – Circuit Court I and II have been combined into one department for FY 11 to facilitate better budget management for the courts.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
CIRCUIT COURTS Department Description and Financial Data Circuit Court I Circuit Court I is the first of the two circuit courts in Montgomery County, Virginia. FY 09 Revised EXPENDITURES BY DEPARTMENT Circuit Court I
$
FY 09 Actual
74,735
Authorized Personnel (FTEs)
$
FY 10 Approved
73,401
1
$
FY 11 Base
74,033
1
$
+
136,060
1
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
136,060
0
$ 62,027
1
Circuit Court II Circuit Court II is the second of the two circuit courts in Montgomery County, Virginia FY 09 Revised EXPENDITURES BY DEPARTMENT Circuit Court II
$
FY 09 Actual
58,692
Authorized Personnel (FTEs)
$
FY 10 Approved
55,498
1
$
FY 11 Base
59,406
1
$
+ -
1
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
-
0
$ (59,406)
1
Juries The Juries Department provides basic operating expenses for jury services including juror and witness compensation. FY 09 Revised EXPENDITURES BY DEPARTMENT Juries
$
28,949
FY 09 Actual $
16,649
FY 10 Approved $
24,400
FY 11 Base $
24,400
FY 11 Addenda
+ $
= -
FY 11 Approved $
24,400
Change App 10/ App 11 $
-
GENERAL DISTRICT COURT
Citizens
General Assembly
General District Court
GENERAL DISTRICT COURT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT General District Court TOTAL EXPENDITURES
$ $
30,597 30,597
$ $
26,768 26,768
$ $
29,347 29,347
$ $
29,347 29,347
$ $
-
$ $
29,347 29,347
$ $
-
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
30,597 30,597
$ $ $ $
26,768 26,768
$ $ $ $
29,347 29,347
$ $ $ $
29,347 29,347
$ $ $ $
-
$ $ $ $
29,347 29,347
$ $ $ $
-
REVENUE BY CLAS S IFICATION Local Courthouse M aintenance Fees Recovered Costs TOTAL DES IGNATED REVENUE
$ $ $
10,000 10,000
$ $ $
11,416 11,416
$ $ $
10,000 10,000
$ $ $
10,000 10,000
$ $ $
-
$ $ $
10,000 10,000
$ $ $
-
TOTAL UNDES IGNATED REVENUE
$
20,597
$
15,351
$
19,347
$
19,347
$
-
$
19,347
$
-
TOTAL REVENUES
$
30,597
$
26,768
$
29,347
$
29,347
$
-
$
29,347
$
-
Total Authorized Personnel (FTE)
0
0
0
0
0
0
GENERAL DISTRICT COURT Division Description The General District Court of Montgomery County is responsible for ensuring that all policies and procedures are complied with as established by the Supreme Court of Virginia. The Court is obligated to serve the public in an efficient and timely manner. The court consists of a clerk and nine 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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
GENERAL DISTRICT COURT Department Description and Financial Data General District Court The court processes criminal, traffic, and civil cases. In the criminal division both misdemeanor cases and preliminary felony cases are held. General District Court has exclusive jurisdiction in suits of $1,000 or less, and concurrent jurisdiction with Circuit Courts in suits of $1,000 to $15,000. Court is held four days a week. Yearly average caseload is from 37,000 to 40,000. FY 09 Revised EXPENDITURES BY DEPARTMENT General District Court
ď&#x20AC;
$
30,597
FY 09 Actual $
26,768
FY 10 Approved $
29,347
FY 11 Base $
29,347
FY 11 Addenda
+ $
= -
FY 11 Approved $
29,347
Change App 10/ App 11 $
-
JUVENILE AND DOMESTIC RELATIONS COURT
Citizens
General Assembly
Juvenile and Domestic Relations Court
Juvenile and Domestic Relations Court
Court Services
JUVENILE AND DOMESTIC RELATIONS COURT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Juvenile and Domestic Relations Court Court Services TOTAL EXPENDITURES
$ $ $
16,319 12,134 28,453
$ $ $
13,749 8,771 22,521
$ $ $
14,024 6,500 20,524
$ $ $
14,024 6,500 20,524
$ $ $
-
$ $ $
14,024 6,500 20,524
$ $ $
-
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
28,191 262 28,453
$ $ $ $
22,521 22,521
$ $ $ $
20,524 20,524
$ $ $ $
20,524 20,524
$ $ $ $
-
$ $ $ $
20,524 20,524
$ $ $ $
-
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$
28,453
$
22,794
$
20,524
$
20,524
$
-
$
20,524
$
-
TOTAL REVENUES
$
28,453
$
22,521
$
20,524
$
20,524
$
-
$
20,524
$
-
Total Authorized Personnel (FTE)
0
(273) (273)
0
0
0
0
0
JUVENILE AND DOMESTIC RELATIONS COURT Division Description Juvenile and Domestic Relations District Court provides probation, counseling and rehabilitation services to children and their families.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
JUVENILE AND DOMESTIC RELATIONS COURT Department Description and Financial Data Juvenile and Domestic Relations Court The Juvenile and Domestic Relations Court has jurisdiction over all proceedings involving minors including delinquency petitions, traffic violations, children in need of services, and children who have been abused or neglected. This court also hear cases involving adults accused of child abuse; offenses against family members; support, visitation and custody disputes; abandonment of children, foster care, and entrustment agreements; court-ordered rehabilitation services; and court consent for certain medical treatments. FY 09 Revised EXPENDITURES BY DEPARTMENT Juvenile and Domestic Relations Court
$
16,319
FY 09 Actual $
13,749
FY 10 Approved $
14,024
FY 11 Base $
FY 11 Addenda
+
14,024
$
FY 11 Approved
= -
$
14,024
Change App 10/ App 11 $
-
Court Services The Court Services provides probation services for the Countyâ&#x20AC;&#x2122;s Juvenile and Domestic Relations Court. The office conducts predispositional 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. FY 09 Revised EXPENDITURES BY DEPARTMENT Court Services
ď&#x20AC;
$
12,134
FY 09 Actual $
8,771
FY 10 Approved $
6,500
FY 11 Base $
6,500
FY 11 Addenda
+ $
FY 11 Approved
= -
$
6,500
Change App 10/ App 11 $
-
MAGISTRATE
Citizens
General Assembly
Courts
Magistrate
MAGISTRATE Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT M agistrate TOTAL EXPENDITURES
$ $
5,889 5,889
$ $
5,368 5,368
$ $
5,000 5,000
$ $
5,000 5,000
$ $
-
$ $
5,000 5,000
$ $
-
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
5,689 200 5,889
$ $ $ $
5,368 5,368
$ $ $ $
4,800 200 5,000
$ $ $ $
4,800 200 5,000
$ $ $ $
-
$ $ $ $
4,800 200 5,000
$ $ $ $
-
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$
5,889
$
5,368
$
5,000
$
5,000
$
-
$
5,000
$
-
TOTAL REVENUES
$
5,889
$
5,368
$
5,000
$
5,000
$
-
$
5,000
$
-
Total Authorized Personnel (FTE)
0
0
0
0
0
0
MAGISTRATE Division Description The Magistrateâ&#x20AC;&#x2122;s Office provides judicial services and statutory responsibilities for Montgomery County by conducting probable cause hearings to determine the issuance of arrest warrants, search warrants, civil warrants, temporary detention orders, and pre-trail seizures. In addition the office is responsible for conducting bail hearings to determine release or commitment to jail, accepting pre-payments for traffic infractions and pre-payable misdemeanors, conducting oaths, and taking acknowledgements. The Magistrateâ&#x20AC;&#x2122;s Office operates twenty-four hours a day.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
MAGISTRATE Department Description and Financial Data Magistrate The Magistrateâ&#x20AC;&#x2122;s Office provides judicial services for Region 1 of the Commonwealth. FY 09 Revised EXPENDITURES BY DEPARTMENT M agistrate
$
5,889
FY 09 Actual $
5,368
FY 10 Approved $
5,000
FY 11 Base $
5,000
FY 11 Addenda
+ $
= -
FY 11 Approved $
5,000
Change App 10/ App 11 $
-
CLERK OF THE CIRCUIT COURT
Citizens
Clerk of the Circuit Court
CLERK OF THE CIRCUIT COURT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
FY 11 Approved
=
Change App 10/ App 11
EXPENDITURES BY DEPARTMENT Clerk of the Circuit Court TOTAL EXPENDITURES
$ $
698,901 698,901
$ $
690,423 690,423
$ $
618,379 618,379
$ $
622,679 622,679
$ $
-
$ $
622,679 622,679
$ $
4,300 4,300
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
562,176 56,344 80,381 698,901
$ $ $ $
556,094 53,949 80,381 690,423
$ $ $ $
581,449 36,930 618,379
$ $ $ $
585,749 36,930 622,679
$ $ $ $
-
$ $ $ $
585,749 36,930 622,679
$ $ $ $
4,300 4,300
REVENUE BY CLAS S IFICATION Local Fees State Shared Expenses TOTAL DES IGNATED REVENUE
$ $ $
290,000 464,447 754,447
$ $ $
157,868 453,223 611,091
$ $ $
87,800 383,504 471,304
$ $ $
87,800 383,504 471,304
$ $ $
49,202 (77,212) (28,010)
$ $ $
137,002 306,292 443,294
$ 49,202 $ (77,212) $ (28,010)
TOTAL UNDES IGNATED REVENUE
$
(55,546)
$
79,332
$
147,075
$
151,375
$
28,010
$
179,385
$ 32,310
TOTAL REVENUES
$
698,901
$
690,423
$
618,379
$
622,679
$
-
$
622,679
$
Total Authorized Personnel (FTE)
10
10
10
10
0
10
4,300
CLERK OF THE CIRCUIT COURT Division Description The Clerk’s Office has both judicial and non-judicial responsibilities. Some of the judicial responsibilities include maintaining records for all bench and jury trials, issuing subpoenas, typing court orders, and processing court fees. Concealed handgun permits are processed and issued through this office as well. Some non-judicial responsibilities include processing paperwork related to divorces, adoptions, and legal name changes, all deeds, deeds of trusts, land plats, and assignments are recorded in this office. Other public services performed by this office include issuing marriage licenses, passports, and notary applications; assisting with genealogy research; entering judgments; probating wills and qualifying estate executors; and scanning and imaging of all documents.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($77,212) is Reduced From the Clerk of the Circuit Court’s Compensation Board Revenue Budget – This reduction is made to reflect the state budget reductions contained in the Governor’s budget. This is an overall reduction of 20% in state funding from the base budget of $383,504. The County has absorbed the reductions in state funds and no expenditure reduction was instituted. Giving priority to preserving public safety services, no additional revenue was restored during the development of the approved state budget as additional state aid to locality reductions, also known as flexible cuts, were incorporated in the Clerk’s budget for FY 11. $49,202 is Added to the Clerk of the Circuit Court’s Local Fee Revenue Budget – This addition is made to adjust the revenue budget to estimated collections for FY 11.
CLERK OF THE CIRCUIT COURT Department Description and Financial Data Clerk of the Circuit Court The Circuit Court Clerk is an elected constitutional officer and is charged with more than 800 statutory responsibilities. The Clerk’s Office serves as the repository for the Court’s records, is a clearinghouse for court information, and is also responsible for administration of the court of record for the County. FY 09 Revised EXPENDITURES BY DEPARTMENT Clerk of the Circuit Court Authorized Personnel (FTEs)
$
FY 09 Actual
698,901 10
$
FY 10 Approved
690,423 10
$
618,379 10
FY 11 Base $
FY 11 Addenda
+
622,679 10
$
= 0
FY 11 Approved $
622,679 10
Change App 10/ App 11 $
4,300
SHERIFF – COMPENSATION BOARD
Citizens
Sheriff
Sheriff Compensation Board
Sheriff - County
Civil and Court Services
Civil and Court Services
Dispatching
Dispatching
Jail Block
Jail Operations
Jail Operations
Law Enforcement
Law Enforcement
Police Training Academy Wireless 911
SHERIFF – COMPENSATION BOARD Budget Summary FY 11 Approved
Change App 10/ App 11
(37,399) (37,399)
$ 731,807 $ 47,643 $ 194,505 $ 1,686,069 $ 3,890,223 $ 6,550,247
$ 43,272 $ (221,898) $ (21,373) $ (19,143) $ 26,383 $ (192,759)
$ $ $ $
(37,399) (37,399)
$ 6,282,833 $ 267,414 $ $ 6,550,247
$ (192,759) $ $ $ (192,759)
$ $ 4,018,459 $ 190,708 $ 4,209,167
$ $ $ $
(124,202) (33,104) (157,306)
$ $ 3,894,257 $ 157,604 $ 4,051,861
$ $ (124,202) $ (33,104) $ (157,306)
$ 2,533,839
$ 2,378,479
$
119,907
$ 2,498,386
$
$ 6,743,006
$ 6,587,646
$
(37,399)
$ 6,550,247
$ (192,759)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Civil and Court Services Dispatching Jail Block Jail Operations Law Enforcement TOTAL EXPENDITURES
$ 682,756 $ 273,095 $ 571,825 $ 2,500,526 $ 3,733,886 $ 7,762,088
$ 682,755 $ 239,650 $ 571,824 $ 2,241,944 $ 3,733,886 $ 7,470,058
$ 688,535 $ 269,541 $ 215,878 $ 1,705,212 $ 3,863,840 $ 6,743,006
$ 731,807 $ 47,643 $ 194,505 $ 1,686,069 $ 3,927,622 $ 6,587,646
$ $ $ $ $ $
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ 6,922,191 $ 807,397 $ 32,500 $ 7,762,088
$ 6,628,414 $ 841,169 $ 475 $ 7,470,058
$ 6,475,592 $ 267,414 $ $ 6,743,006
$ 6,320,232 $ 267,414 $ $ 6,587,646
REVENUE BY CLAS S IFICATION Local Recovered Costs State Shared Expenses State Jail Block TOTAL DES IGNATED REVENUE
$ 9,318 $ 4,586,320 $ 528,000 $ 5,123,638
$ 16,360 $ 4,394,442 $ 547,718 $ 4,958,520
$ $ 4,018,459 $ 190,708 $ 4,209,167
TOTAL UNDES IGNATED REVENUE
$ 2,638,450
$ 2,511,538
TOTAL REVENUES
$ 7,762,088
$ 7,470,058
Total Authorized Personnel (FTE)
117
117
106
FY 11 Addenda
+
101
(1)
=
100
(35,453)
SHERIFF – COMPENSATION BOARD Division Description The Montgomery County Sheriff's Office safeguards life, liberty, and property, and maintains civil order. To serve these purposes, the Sheriff's Office appoints the necessary personnel to enforce the laws of the Commonwealth of Virginia and the County of Montgomery. Through its appointed personnel, the Office of Sheriff provides uniformed patrols and security for civil process, corrections and courtrooms; conducts motor vehicle accident investigations and criminal investigations; and provides for the protection of life, liberty and property as needed by the citizens of Montgomery County. The division also provides financial reports and statistical information to the locality and the state. This division is designed to show the costs shared between the state and the county for operations of the Sheriff’s Office.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base FTE Shift – A total of 5 Full-time Equivalent (FTE) positions have been shifted from the Sheriff’s Compensation Board budget to the Sheriff’s County budget. This shift has occurred in preparation for the development of a Regional 911 Emergency Communications Authority, in conjunction with the Towns of Christiansburg and Blacksburg and Virginia Tech. When this center opens, the dispatcher positions will transfer to the new center. In preparation, the Sheriff requested state funding be applied to other positions and operational costs and allow County funding to support the dispatcher positions. The Compensation Board has approved this request.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($124,202) is Reduced From the Sheriff’s Compensation Board Revenue Budget – A total of $124,202 is reduced from the Sheriff’s state Compensation Board revenue budget for FY 11 to reflect the state budget reductions contained in the Governor’s budget. This is an overall reduction of 3% of state funding from the base budget of $4,018,459. Giving priority to preserving public safety services, additional revenue provided by the state during the development of the approved state budget has restored $735,185 of an original proposed budget reduction of $859,387.
SHERIFF – COMPENSATION BOARD ($33,104) is Reduced From the Sheriff’s Jail Block Revenue Budget – A total of $33,104 is reduced from the Sheriff’s state Jail Block revenue budget for FY 11 to reflect the state budget reductions contained in the Governor’s budget. This represents a 50% reduction in per diem rates from $8 to $4. Giving priority to preserving public safety services, additional revenue provided by the state during the development of the approved state budget has restored $19,570 of an original proposed budget reduction of $52,674. ($37,399) is Reduced to Reflect One FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Sheriff’s Compensation Board Budget currently has one vacant position which the Sheriff has elected to hold vacant. This addendum captures the dollars saved from holding this position vacant for FY 11.
SHERIFF â&#x20AC;&#x201C; COMPENSATION BOARD Department Description and Financial Data Civil and Court Services The Civil and Court Services functions include service of civil process, and security of the courthouse, courtrooms and environs. Service of civil process includes levies, evictions, and advertising and conducting of public auctions. FY 09 Revised EXPENDITURES BY DEPARTMENT Civil and Court Services
$
FY 09 Actual
682,756
Authorized Personnel (FTEs)
$
FY 10 Approved
682,755
7
$
7
FY 11 Base
688,535
$
+
731,807
12
FY 11 Addenda $
= -
12
Change App 10/ App 11
FY 11 Approved $
0
731,807
$
43,272
12
Dispatching The Dispatching Departmentâ&#x20AC;&#x2122;s main function is communication. It is responsible for manning multiple telephone lines and radio traffic twenty-four hours a day. Dispatchers are the direct link between a citizen and the deputy in the field. Dispatch handles the communication of all 911 emergency calls. FY 09 Revised EXPENDITURES BY DEPARTMENT Dispatching
$
FY 09 Actual
273,095
Authorized Personnel (FTEs)
$
FY 10 Approved
239,650
6
$
FY 11 Base
269,541
6
$
+
47,643
6
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
47,643
0
$ (221,898)
1
Jail Block The jail block is actually the jail per diem sent to the County by the State for the housing and care of the 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 and are mandated by the Code of Virginia to be used for this purpose. FY 09 Revised EXPENDITURES BY DEPARTMENT Jail Block Authorized Personnel (FTEs)
$
FY 09 Actual
571,825 0
$
FY 10 Approved
571,824 0
$
FY 11 Base
215,878 0
$
FY 11 Addenda
+
194,505 0
$
= 0
Change App 10/ App 11
FY 11 Approved $
194,505 0
$
(21,373)
SHERIFF â&#x20AC;&#x201C; COMPENSATION BOARD Jail Operations The function of this area is the care of jail inmates. Information concerning the types and numbers of inmates housed in the jail must be maintained and reported to the state. 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.
EXPENDITURES BY DEPARTMENT Jail Operations
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 2,500,526
$ 2,241,944
$ 1,705,212
$ 1,686,069
Authorized Personnel (FTEs)
47
47
29
FY 11 Addenda
+ $
= -
29
$ 1,686,069
0
Change App 10/ App 11
FY 11 Approved $
(19,143)
29
Law Enforcement The functions of this area include crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, and criminal apprehension. Administrative positions within the Law Enforcement Department are responsible for maintaining personnel files, working with all financial duties such as payroll and accounts payable/receivable, keying all incidents into the state database, entering and editing all civil process papers in the division computer system, and tracking all criminal warrants. An inmate mug shot database is also maintained, as are records for the vehicle fleet.
ď&#x20AC;
EXPENDITURES BY DEPARTMENT Law Enforcement Authorized Personnel (FTEs)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 3,733,886
$ 3,733,886
$ 3,863,840
$ 3,927,622
57
57
59
FY 11 Addenda
+
59
$
(37,399) (1)
=
Change App 10/ App 11
FY 11 Approved $ 3,890,223 58
$
26,383
SHERIFF - COUNTY
Citizens Sheriff
Sheriff Compensation Board
Sheriff - County
Civil and Court Services
Civil and Court Services
Dispatching
Dispatching
Jail Block
Jail Operations
Jail Operations
Law Enforcement
Law Enforcement
Police Training Academy Wireless 911 Inmate Litter Pickup Program Western VA Regional Jail
ď&#x20AC;
SHERIFF - COUNTY Budget Summary FY 11 Approved
Change App 10/ App 11
(41,703) (48,853) 360,465 269,909
$ 167,096 $ 410,372 $ 256,357 $ 881,894 $ 46,965 $ 43,154 $ 21,060 $ 2,187,793 $ 4,014,691
$ (256) $ 189,797 $ (1,891,262) $ 3,303 $ $ (20,284) $ 21,060 $ 2,187,793 $ 490,151
$ $ $ $
(90,556) 360,465 269,909
$ 1,064,987 $ 2,048,936 $ 900,768 $ 4,014,691
$ 136,210 $ 1,474,501 $ (1,120,560) $ 490,151
145,000 4,137 175,000 60 9,000 1,000 7,000 900 55,000 800 3,000 500 33,512 6,240 52,560 300 49,000 543,009
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
14,609 (10) (7,000) 1,000 (28,000) (100) 1,000 (200) 2,760 22,440 1,200 11,000 18,699
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
145,000 4,137 189,609 50 2,000 1,000 8,000 900 27,000 700 4,000 300 33,512 9,000 75,000 1,500 60,000 561,708
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
14,609 (10) (7,000) 1,000 (28,000) (100) 1,000 (200) 2,760 22,440 1,200 11,000 18,699
$ 2,981,531
$ 3,201,773
$
251,210
$ 3,452,983
$
471,452
$ 3,524,540
$ 3,744,782
$
269,909
$ 4,014,691
$
490,151
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Civil and Court Services Dispatching Jail Operations Law Enforcement Police Training Wireless 911 Inmate Litter Pickup Western VA Regional Jail TOTAL EXPENDITURES
$ 165,582 $ 227,920 $ 1,179,606 $ 1,108,195 $ 85,061 $ 49,051 $ $ $ 2,815,415
$ 139,162 $ 175,984 $ 808,686 $ 1,013,304 $ 79,426 $ 40,730 $ $ $ 2,257,292
$ 167,352 $ 220,575 $ 2,147,619 $ 878,591 $ 46,965 $ 63,438 $ $ $ 3,524,540
$ 167,096 $ 452,075 $ 305,210 $ 881,894 $ 46,965 $ 43,154 $ 21,060 $ 1,827,328 $ 3,744,782
$ $ $ $ $ $ $ $ $
EXPENDITURES BY CLASSIFICATION Personal Services Operations & Maintenance Capital Outlay TOTAL EXPENDITURES
$ 991,867 $ 1,478,830 $ 344,718 $ 2,815,415
$ 971,566 $ 1,035,113 $ 250,613 $ 2,257,292
$ 928,777 $ 574,435 $ 2,021,328 $ 3,524,540
$ 1,155,543 $ 1,688,471 $ 900,768 $ 3,744,782
REVENUE BY CLASSIFICATION Local E 911 Tax Interest Local Fees Courthouse Security Fees Jail Non Com. State Confiscations Federal Confiscations Local Recovered Costs Insurance Recoveries Local Jail Fees Local DNA Fees Local Inmate Phone Fees Local Inmate Medical Fees Local Prisoner/Boarding Local Fingerprinting Fund Balance Wireless 911 HEM Shared Expenses HEM Drug Testing HEM Monitoring HEM Connection State Wireless 911 TOTAL DESIGNATED REVENUE
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
TOTAL UNDESIGNATED REVENUE
$ 2,013,459
$ 1,536,986
TOTAL REVENUES
$ 2,815,415
$ 2,257,292
Total Authorized Personnel (FTE)
145,000 4,137 206,000 108 24,007 56,995 115,729 7,200 1,080 55,000 3,500 3,500 400 58,400 9,400 75,500 1,000 35,000 801,956
18.5
145,000 445 4,137 164,808 42 22,477 56,995 136,225 (8,275) 7,737 798 56,939 828 6,452 925 8,820 70,646 2,595 42,711 720,306
18.5
145,000 4,137 175,000 60 9,000 1,000 7,000 900 55,000 800 3,000 500 33,512 6,240 52,560 300 49,000 543,009
18.5
23.5
FY 11 Addenda
+
(2)
=
21.5
SHERIFF - COUNTY Division Description The Montgomery County Sheriff's Office safeguards life, liberty, property, and maintains civil order. To serve these purposes, the Sheriff's Office appoints the necessary personnel to enforce the laws of the Commonwealth of Virginia and the County of Montgomery. Through its appointed personnel, the Office of Sheriff provides uniformed patrols and security for civil process, corrections and courtrooms; conducts motor vehicle accident investigations and criminal investigations; and provides for the protection of life, liberty and property as needed by the citizen's of Montgomery County. The division also provides financial reports and statistical information to the locality and the state. This division accounts for expenditures funded solely by the County.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $6,524 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11. Base FTE Shift – A total of 5 Full-time Equivalent (FTE) positions have been shifted from the Sheriff’s Compensation Board budget to the Sheriff’s County budget. This shift has occurred in preparation for the development of a Regional 911 Emergency Communications Authority, in conjunction with the Towns of Christiansburg and Blacksburg and Virginia Tech. When this center opens, the dispatcher positions will transfer to the new center. In preparation, the Sheriff requested state funding be applied to other positions and operational costs and allow County funding to support the dispatcher positions. The Compensation Board has approved this request.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $18,699 is Added to the Sheriff’s Local Fee Revenue Budget – This addition adjusts the revenue budget to reflect estimated collections for FY 11. $360,465 is Added for Increased Costs Associated with the Regional Jail – The Western Virginia Regional Jail (WVRJ) per diem increased from $20 to $30.20 for FY 11. The increased cost resulted
SHERIFF - COUNTY from $1.9 million in state budget cuts and $1.1 million in increased debt service costs. The table below provides the detail. State Compensation Board cut State per diem payment cut Total state cut Increase in debt service costs Total shortfall Revenue generated from increase in locality per diem from $20 to $30.20
$ $ $ $ $
Amount of shortfall absorved by WVRJ
$
1,051,371 812,125 1,863,496 1,121,160 2,984,656
$ (1,518,197) 1,466,459
The cost to Montgomery County for FY 11 is $2,187,793. The base budget includes $1,827,328, requiring an addition of $360,465. ($90,556) is Reduced to Reflect Two FTE Held Vacant Due to the County Hiring Freeze â&#x20AC;&#x201C; At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Sheriffâ&#x20AC;&#x2122;s County budget currently has two vacant positions which the Sheriff has elected to hold vacant. This addendum captures the dollars saved from holding these positions vacant for FY 11.
SHERIFF - COUNTY Department Description and Financial Data Civil and Court Services The Civil and Court Services functions include service of civil process, and security of the courthouse, courtrooms and environs. Service of civil process includes levies, evictions, and advertising and conducting of public auctions. FY 09 Revised EXPENDITURES BY DEPARTMENT Civil and Court Services
$
Authorized Personnel (FTEs)
FY 09 Actual
165,582
$
FY 10 Approved
139,162
3.5
$
3.5
FY 11 Base
167,352
$
+
167,096
3.5
FY 11 Addenda $
= -
3.5
Change App 10/ App 11
FY 11 Approved $
0
167,096
$
(256)
3.5
Dispatching The Dispatching Departmentâ&#x20AC;&#x2122;s main function is communication. It is responsible for manning multiple telephone lines and radio traffic twenty-four hours a day. Dispatchers are the direct link between a citizen and the deputy in the field. Dispatch handles the communication of all 911 emergency calls. FY 09 Revised EXPENDITURES BY DEPARTMENT Dispatching
$
FY 09 Actual
227,920
Authorized Personnel (FTEs)
$
FY 10 Approved
175,984
3
$
FY 11 Base
220,575
3
$
+
452,075
3
FY 11 Addenda $
8
=
(41,703)
Change App 10/ App 11
FY 11 Approved $
410,372
(1)
$
189,797
7
Jail Operations The function of this area is the care of jail inmates. Information concerning the types and numbers of inmates housed in the jail must be maintained and reported to the state. 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. FY 09 Revised EXPENDITURES BY DEPARTMENT Jail Operations Authorized Personnel (FTEs)
FY 09 Actual
$ 1,179,606 4
$
FY 10 Approved
808,686 4
FY 11 Base
$ 2,147,619 4
$
FY 11 Addenda
+
305,210 4
$
(48,853) (1)
=
Change App 10/ App 11
FY 11 Approved $
256,357 3
$(1,891,262)
SHERIFF - COUNTY Law Enforcement The functions of this area include crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, and criminal apprehension. Administrative positions within the Law Enforcement Department are responsible for maintaining personnel files, working with all financial duties such as payroll and accounts payable/receivable, keying all incidents into the state database, entering and editing all civil process papers in the division computer system, and tracking all criminal warrants. An inmate mug shot database is also maintained, as are records for the vehicle fleet.
EXPENDITURES BY DEPARTMENT Law Enforcement
FY 09 Revised
FY 09 Actual
$ 1,108,195
$ 1,013,304
Authorized Personnel (FTEs)
7
FY 10 Approved $
FY 11 Base
878,591
7
$
+
881,894
7
FY 11 Addenda $
= -
7
Change App 10/ App 11
FY 11 Approved $
881,894
0
$
3,303
7
Police Training Academy The Montgomery County Sheriffâ&#x20AC;&#x2122;s Office is a member of the NRCJA (New River Criminal Justice Academy) for the purpose of meeting 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. FY 09 Revised EXPENDITURES BY DEPARTMENT Police Training
$
FY 09 Actual
85,061
$
FY 10 Approved
79,426
$
FY 11 Base
46,965
$
FY 11 Addenda
+
46,965
$
= -
Change App 10/ App 11
FY 11 Approved $
46,965
$
-
Wireless 911 The state mandates that localities provide Wireless 911 services. The Virginia Wireless Board supplements funding for Wireless 911. The Wireless 911 system begins with dedicated incoming telephone trunks that receive emergency 911 calls from cellular telephones. When a caller dials 911, the call is routed through equipment that determines the location from which the call originated. The communications center dispatches appropriate emergency personnel. This is an important and vital service to the residents and citizens located within Montgomery County. FY 09 Revised EXPENDITURES BY DEPARTMENT Wireless 911 Authorized Personnel (FTEs)
$
FY 09 Actual
49,051 1
$
FY 10 Approved
40,730 1
$
FY 11 Base
63,438 1
$
FY 11 Addenda
+
43,154 1
$
= 0
Change App 10/ App 11
FY 11 Approved $
43,154 1
$
(20,284)
SHERIFF - COUNTY Inmate Litter Pickup Program The function of this area is to cover the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program. Through this program, inmates clean litter from County roadways. FY 09 Revised EXPENDITURES BY DEPARTMENT Inmate Litter Pickup
$
FY 09 Actual -
Authorized Personnel (FTEs)
$
FY 10 Approved -
0
$
0
FY 11 Base -
$
+
21,060
0
FY 11 Addenda $
= -
0
Change App 10/ App 11
FY 11 Approved $
21,060
0
$
21,060
0
Western VA Regional Jail The County is a participant in the new Western Virginia Regional Jail located in Roanoke County, Virginia. The WVRJ facility has a 605-bed capacity (805-bed capacity with double bunking) and serves the City of Salem and the counties of Montgomery, Franklin and Roanoke. FY 09 Revised EXPENDITURES BY DEPARTMENT Western VA Regional Jail Authorized Personnel (FTEs)
$
FY 09 Actual 0
$
FY 10 Approved 0
$
FY 11 Base 0
FY 11 Addenda
+
$ 1,827,328 0
$
=
360,465 0
FY 11 Approved
Change App 10/ App 11
$ 2,187,793
$ 2,187,793
0
FIRE AND RESCUE
Citizens Board of Supervisors Fire and Rescue Commission
Fire Departments
Rescue Squads
Blacksburg Fire Department
Blacksburg Rescue Squad
Christiansburg Fire Department
Christiansburg Rescue Squad
Elliston Fire Department
Christiansburg Rescue Squad - Riner Station
Long Shop McCoy Fire Department
Long Shop McCoy Rescue Squad
Riner Fire Department
Shawsville Rescue Squad
FIRE AND RESCUE
Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
EXPENDITURES BY DEPARTMENT Retirement; Insurance; & Incentives Blacksburg Fire Department Christiansburg Fire Department Elliston Fire Department Long Shop M cCoy Fire Department Riner Fire Department Blacksburg Rescue Squad Christiansburg Rescue Squad Christiansburg Rescue - Riner Station Long Shop M cCoy Rescue Squad Shawsville Rescue Squad
$ $ $ $ $ $ $ $ $ $ $
292,762 84,342 100,270 95,600 80,740 71,173 82,944 99,000 53,000 35,860 66,500
$ $ $ $ $ $ $ $ $ $ $
199,574 84,342 98,202 95,600 80,740 71,173 82,944 99,000 53,000 35,860 66,500
$ $ $ $ $ $ $ $ $ $ $
TOTAL EXPENDITURES
$ 1,062,191
$
966,935
292,762 432,125 337,304
$ $ $
TOTAL EXPENDITURES
$ 1,062,191
REVENUE BY CLAS S IFICATION Local Recovered Costs Insurance Recoveries TOTAL DES IGNATED REVENUE
$ $ $
FY 11 Base
=
$ $ $ $ $ $ $ $ $ $ $
-
$ $ $ $ $ $ $ $ $ $ $
309,962 84,342 100,270 88,600 80,740 71,173 82,944 99,000 53,000 35,860 66,500
$ 16,000 $ $ $ $ $ $ $ $ $ $ -
$ 1,056,391
$ 1,072,391
$
-
$ 1,072,391
$ 16,000
199,574 430,057 337,304
$ $ $
$ $ $
309,962 425,125 337,304
$ $ $
-
$ $ $
309,962 425,125 337,304
$ 16,000 $ $ -
$
966,935
$ 1,056,391
$ 1,072,391
$
-
$ 1,072,391
$ 16,000
-
$ $ $
(14,556) 18,505 3,949
$ $ $
$ $ $
-
$ $ $
-
$ $ $
$ $ $
TOTAL UNDES IGNATED REVENUE
$ 1,062,191
$
962,986
$ 1,056,391
$ 1,072,391
$
-
$ 1,072,391
$ 16,000
TOTAL REVENUES
$ 1,062,191
$
966,935
$ 1,056,391
$ 1,072,391
$
-
$ 1,072,391
$ 16,000
293,962 425,125 337,304
-
$ $ $ $ $ $ $ $ $ $ $
+
Change App 10/ App 11
FY 11 Approved
309,962 84,342 100,270 88,600 80,740 71,173 82,944 99,000 53,000 35,860 66,500
EXPENDITURES BY CLAS S IFICATION Retirement and Insurance $ Fire Departments $ Rescue Squads $
293,962 84,342 100,270 88,600 80,740 71,173 82,944 99,000 53,000 35,860 66,500
FY 11 Addenda
-
-
FIRE AND RESCUE Division Description This Division displays the County funding provided for the five volunteer fire departments and the four volunteer rescue squads that serve the County. These volunteer agencies provide emergency services to each of the approximately 86,000 citizens of Montgomery County. Each agency is comprised of men and women from various walks of life who have the desire to serve their community. Members devote countless hours required for training, drills, and meetings. The volunteers are required to respond to calls regardless of the hour of the day.
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 approved in the current fiscal year. Base Fire and Rescue Insurance Adjustments â&#x20AC;&#x201C; $16,000 is added to the Fire and Rescue Divisionâ&#x20AC;&#x2122;s base budget to reflect insurance premium adjustments for FY 11. These adjustments are made based on a projected 5.4% overall premium increase for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
FIRE AND RESCUE Fire and Rescue Operating Budgets FY 10
Approved FY 11
Increase
Blacksburg VFD Christiansburg VFD Elliston VFD Long Shop/McCoy VFD Riner VFD
$84,342 $100,270 $88,600 $80,740 $71,173
$84,342 $100,270 $88,600 $80,740 $71,173
$0 $0 $0 $0 $0
Subtotal for VFD
$425,125
$425,125
$0
$82,944 $99,000 $53,000 $35,860 $66,500
$82,944 $99,000 $53,000 $35,860 $66,500
$0 $0 $0 $0 $0
Subtotal for VRS
$337,304
$337,304
$0
Total - Operating Budgets
$762,429
$762,429
$0
FY 10
Approved FY 11
Increase
$8,000 $6,671 $61,114 $23,027 $28,000 $8,704 $16,800 $152,316
$8,000 $6,671 $61,114 $30,543 $29,521 $8,000 $16,800 $160,649
$0 $0 $0 $7,516 $1,521 ($704) $0 $8,333
$2,500 $6,671 $61,114 $23,027 $14,630 $8,704 $25,000 $141,646
$2,560 $6,671 $61,114 $30,544 $15,424 $8,000 $25,000 $149,313
$60 $0 $0 $7,517 $794 ($704) $0 $7,667
$293,962
$309,962
$16,000
$1,056,391
$1,072,391
$16,000
Blacksburg VRS Christiansburg VRS Christiansburg VRS - Riner Station Long Shop/McCoy VRS Shawsville VRS
Basic Retirement and Insurance Volunteer Fire Departments
Retirement - VRS Accident Insurance Life Insurance Worker's Compensation Motor Vehicle Insurance General Liability Gas Card Incentives Total Volunteer Rescue Squads
Retirement - VRS Accident Insurance Life Insurance Worker's Compensation Motor Vehicle Insurance General Liability Gas Card Incentives Total Total - Basic Retirement and Insurance Grand Total Fire and Rescue
FIRE AND RESCUE Department Description and Financial Data Retirement and Insurance FY 09 Revised EXPENDITURES BY DEPARTMENT Retirement; Insurance; & Incentives
$
292,762
FY 09 Actual $
199,574
FY 10 Approved $
293,962
FY 11 Base $
FY 11 Addenda
+
309,962
$
= -
FY 11 Approved $
309,962
Change App 10/ App 11 $
16,000
Fire Departments Fire departments provide volunteer fire services to County and town residents. Fire Departments are routinely involved in training their personnel through the Department of Fire Programs. The basic training required to be a firefighter is a minimum of 107 hours. This does not include the in-house training that is required to master the equipment of their individual department. Blacksburg Fire Department FY 09 Revised EXPENDITURES BY DEPARTMENT Blacksburg Fire Department
$
84,342
FY 09 Actual $
84,342
FY 10 Approved $
84,342
FY 11 Base $
FY 11 Addenda
+
84,342
$
= -
FY 11 Approved $
84,342
Change App 10/ App 11 $
-
Christiansburg Fire Department FY 09 Revised EXPENDITURES BY DEPARTMENT Christiansburg Fire Department
$
100,270
FY 09 Actual $
98,202
FY 10 Approved $
100,270
FY 11 Base $
FY 11 Addenda
+
100,270
$
= -
FY 11 Approved $
100,270
Change App 10/ App 11 $
-
Elliston Fire Department FY 09 Revised EXPENDITURES BY DEPARTMENT Elliston Fire Department
$
95,600
FY 09 Actual $
95,600
FY 10 Approved $
88,600
FY 11 Base $
88,600
FY 11 Addenda
+ $
= -
FY 11 Approved $
88,600
Change App 10/ App 11 $
-
FIRE AND RESCUE Long Shop McCoy Fire Department FY 09 Revised EXPENDITURES BY DEPARTMENT Long Shop M cCoy Fire Department
$
80,740
FY 09 Actual $
80,740
FY 10 Approved $
80,740
FY 11 Base $
FY 11 Addenda
+
80,740
$
= -
FY 11 Approved $
80,740
Change App 10/ App 11 $
-
Riner Fire Department FY 09 Revised EXPENDITURES BY DEPARTMENT Riner Fire Department
$
71,173
FY 09 Actual $
71,173
FY 10 Approved $
71,173
FY 11 Base $
FY 11 Addenda
+
71,173
$
= -
FY 11 Approved $
71,173
Change App 10/ App 11 $
-
Rescue Squads Rescue Squads provide volunteer rescue services to County and town residents. Rescue squads are trained in a variety of methods. Classes are routinely offered through the local squads and the Virginia Department of Health. The basic rescuer is required to complete 142 hours of training. This prepares them to answer calls of all nature and allows them to perform emergency medical skills on-scene. Typical assignments in the local squads require the volunteer to answer calls both at will and on assigned call nights. Blacksburg Rescue Squad FY 09 Revised EXPENDITURES BY DEPARTMENT Blacksburg Rescue Squad
$
82,944
FY 09 Actual $
82,944
FY 10 Approved $
82,944
FY 11 Base $
FY 11 Addenda
+
82,944
$
= -
FY 11 Approved $
82,944
Change App 10/ App 11 $
-
Christiansburg Rescue Squad FY 09 Revised EXPENDITURES BY DEPARTMENT Christiansburg Rescue Squad
$
99,000
FY 09 Actual $
99,000
FY 10 Approved $
99,000
FY 11 Base $
99,000
FY 11 Addenda
+ $
= -
FY 11 Approved $
99,000
Change App 10/ App 11 $
-
FIRE AND RESCUE Christiansburg Rescue Squad – Riner Station FY 09 Revised EXPENDITURES BY DEPARTMENT Christiansburg Rescue - Riner Station
$
53,000
FY 09 Actual $
53,000
FY 10 Approved $
53,000
FY 11 Base $
FY 11 Addenda
+
53,000
$
= -
FY 11 Approved $
53,000
Change App 10/ App 11 $
-
Long Shop McCoy Rescue Squad FY 09 Revised EXPENDITURES BY DEPARTMENT Long Shop M cCoy Rescue Squad
$
35,860
FY 09 Actual $
35,860
FY 10 Approved $
35,860
FY 11 Base $
FY 11 Addenda
+
35,860
$
= -
FY 11 Approved $
35,860
Change App 10/ App 11 $
-
Shawsville Rescue Squad FY 09 Revised EXPENDITURES BY DEPARTMENT Shawsville Rescue Squad
$
66,500
FY 09 Actual $
66,500
FY 10 Approved $
66,500
FY 11 Base $
66,500
FY 11 Addenda
+ $
= -
FY 11 Approved $
66,500
Change App 10/ App 11 $
-
GENERAL SERVICES
Citizens
Board of Supervisors
County Administrator
General Services
Administration
Animal Control
Buildings and Grounds
Centralized Maintenance
County Engineer
Housekeeping
Inspections
Mid-County & Thompson Landfills
Lawn & Landscaping
Litter Control
Soil Erosion & Sediment Control
Solid Waste Collections
GENERAL SERVICES Budget Summary FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Administration Animal Control Buildings and Grounds Centralized Maintenance Lawn and Landscape County Engineer Housekeeping Inspections Litter Control Mid-County Landfill Soil Erosion and Sediment Control Solid Waste Collections Thompson Landfill TOTAL EXPENDITURES
$ 198,391 $ 216,982 $ 1,272,597 $ 181,334 $ 102,247 $ 167,895 $ 329,507 $ 340,482 $ 87,390 $ 197,425 $ 66,727 $ 1,656,753 $ 58,382 $ 4,876,112
$ 192,321 $ 218,341 $ 1,207,316 $ 129,645 $ 101,132 $ 167,334 $ 322,700 $ 330,727 $ 84,818 $ 85,443 $ 51,521 $ 1,643,128 $ 28,140 $ 4,562,566
$ 197,782 $ 211,573 $ 1,262,502 $ 84,281 $ 100,372 $ 168,532 $ 336,556 $ 329,121 $ 85,883 $ 150,160 $ 14,400 $ 1,705,173 $ 46,110 $ 4,692,445
$ 201,230 $ 217,848 $ 1,266,804 $ 84,281 $ 109,386 $ 170,713 $ 335,593 $ 333,339 $ 86,784 $ 124,690 $ 10,000 $ 1,710,068 $ 51,310 $ 4,702,046
$ $ $ $ $ $ $ $ $ $ $ $ $ $
13,646 600 (31,731) 700 2,600 (14,185)
$ 201,230 $ 217,848 $ 1,280,450 $ 84,281 $ 109,986 $ 170,713 $ 303,862 $ 333,339 $ 86,784 $ 125,390 $ 10,000 $ 1,712,668 $ 51,310 $ 4,687,861
$ $ $ $ $ $ $ $ $ $ $ $ $ $
3,448 6,275 17,948 9,614 2,181 (32,694) 4,218 901 (24,770) (4,400) 7,495 5,200 (4,584)
EXPENDITURES BY CLASSIFICATION Personal Services Operations & Maintenance Capital Outlay TOTAL EXPENDITURES
$ 2,419,143 $ 2,214,297 $ 242,672 $ 4,876,112
$ 2,389,550 $ 1,967,674 $ 205,342 $ 4,562,566
$ 2,389,037 $ 2,212,827 $ 90,581 $ 4,692,445
$ 2,401,015 $ 2,208,250 $ 92,781 $ 4,702,046
$ $ $ $
(68,465) 54,280 (14,185)
$ 2,332,550 $ 2,262,530 $ 92,781 $ 4,687,861
$ $ $ $
(56,487) 49,703 2,200 (4,584)
REVENUE BY CLASSIFICATION Local Animal Licenses Dog & Cat Sterilization Local Recovered Costs Insurance Recoveries Local Courthouse Maintenance Local Health/HS Utilities Local Health/HS Maintenance Local Cons Utility Tax Local Waste Collection State Litter Control Grant Local Soil Erosion Fees Local Building Permits Local Occupancy Permits Local Electrical Permits Local Mechanical Permits Local Plumbing Permits Local Building Plan Permits Local Manufactured Housing Permits Local Re-inspect Fees Jail Block Revenue Technology Fees Local Auto Graveyard TOTAL DESIGNATED REVENUE
$ 18,000 $ 337 $ $ $ 50,000 $ 67,906 $ 16,800 $ 728,174 $ 46,000 $ 24,000 $ 50,000 $ 172,383 $ 2,205 $ 35,350 $ $ 34,362 $ $ 33,146 $ 11,327 $ 21,500 $ 13,600 $ 4,500 $ 1,329,590
$ 28,018 $ 2,510 $ 20,222 $ $ 43,297 $ 42,224 $ 16,800 $ 728,174 $ 56,465 $ 29,974 $ 36,560 $ 116,635 $ 1,575 $ 29,530 $ 19,677 $ 18,727 $ 100 $ 11,302 $ 810 $ $ $ 3,600 $ 1,206,200
$ 31,500 $ 700 $ $ $ 50,000 $ 64,000 $ 16,800 $ 728,174 $ 40,700 $ 14,000 $ 35,800 $ 98,000 $ 1,000 $ 28,200 $ 15,000 $ 17,600 $ $ 10,300 $ 1,000 $ 21,500 $ $ 4,500 $ 1,178,774
$ 31,500 $ 700 $ $ $ 50,000 $ 64,000 $ 16,800 $ 728,174 $ 40,700 $ 14,000 $ 35,800 $ 98,000 $ 1,000 $ 28,200 $ 15,000 $ 17,600 $ $ 10,300 $ 1,000 $ 21,500 $ $ 4,500 $ 1,178,774
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
(12,300) 300 63,502 (8,000) (9,800) 6,000 (2,200) 1,000 400 2,700 500 42,102
$ 19,200 $ 1,000 $ $ $ 113,502 $ 56,000 $ 16,800 $ 728,174 $ 40,700 $ 14,000 $ 26,000 $ 104,000 $ 1,000 $ 26,000 $ 16,000 $ 18,000 $ $ 13,000 $ 1,500 $ 21,500 $ $ 4,500 $ 1,220,876
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
(12,300) 300 63,502 (8,000) (9,800) 6,000 (2,200) 1,000 400 2,700 500 42,102
TOTAL UNDESIGNATED REVENUE
$ 3,546,522
$ 3,356,366
$ 3,513,671
$ 3,523,272
$
(56,287)
$ 3,466,985
$
(46,686)
TOTAL REVENUES
$ 4,876,112
$ 4,562,566
$ 4,692,445
$ 4,702,046
$
(14,185)
$ 4,687,861
$
(4,584)
Total Authorized Personnel (FTE)
56.125
56.125
55.25
55.25
FY 11 Addenda
Change App 10/ App 11
FY 09 Revised
+
(2.6)
=
FY 11 Approved
52.65
GENERAL SERVICES Division Description The Division of General Services is responsible for auxiliary and operational support services for all County divisions. Services are provided through the departments of, Buildings and Grounds, Housekeeping, Public Facilities Administration, Engineering, and Internal Services departments. The division is also responsible for the departmental operations of Animal Control, Solid Waste Collection, and Inspections.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $2,377 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $42,102 is Added to the General Services Revenue Budget – This increase is the result of adjustments to all local fee revenue lines in the General Services budget. As shown in the chart below, the main increase in revenue is the result of the new courthouse maintenance fee. According to the Code of Virginia 17.1-281, any County that operated, on or after January 1, 2008, a courthouse that is not in compliance with the Virginia Courthouse Facility Guidelines, as certified by the State Department of General Services, could assess an additional $3 dollar fee, on top of an existing $2 dollar fee, for courthouse maintenance. The County began assessing this fee in January of 2010. This increase added $63,502, while other categories decreased $21,400, resulting in a net increase of $42,102. Revenue Adjustments Courthouse Maintenance Fees Animal License Fees Building, Utility Fees, & Soil Erosion Fees Total
$ $ $ $
63,502 (12,000) (9,400) 42,102
$54,280 is Added for Increased Electricity Costs –This increase is based on average usage in all County facilities, and an inflationary factor that was calculated using the U.S. Department of Energy's cost estimates.
GENERAL SERVICES ($68,465) is Reduced to Reflect 2.6 FTE Held Vacant Due to the County Hiring Freeze â&#x20AC;&#x201C; At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The General Services Division currently has 2.6 vacant positions which are frozen. This addendum captures the dollars saved from keeping one maintenance worker position and one housekeeper position vacant for FY 11. Dollars associated with a site attendant position (.6 FTE) have been reallocated to offset wages associated with non-classified employee hours necessary to keep the consolidated sites open as scheduled.
GENERAL SERVICES Department Description and Financial Data Administration This Department manages the administrative functions for the Division of General Services. FY 09 Revised EXPENDITURES BY DEPARTMENT Administration
$
FY 09 Actual
198,391
Authorized Personnel (FTEs)
$
FY 10 Approved
192,321
2
$
FY 11 Base
197,782
2
$
+
201,230
2
FY 11 Addenda $
= -
2
Change App 10/ App 11
FY 11 Approved $
201,230
0
$
3,448
2
Animal Control The Animal Control Department is responsible for enforcing County ordinances and state laws relating to animals. Animal Control impounds stray dogs, investigates livestock deaths due to animals, quarantines animals involved in bite cases, and investigates animal cruelty. The department maintains the safety of the public as it pertains to animal ordinances and educates the public about animal laws and welfare. FY 09 Revised EXPENDITURES BY DEPARTMENT Animal Control Authorized Personnel (FTEs)
$
FY 09 Actual
216,982 4.125
$
FY 10 Approved
218,341 4.125
$
FY 11 Base
211,573 4.25
$
FY 11 Addenda
+
217,848
$
= -
4.25
$
0
Change App 10/ App 11
FY 11 Approved 217,848
$
6,275
4.25
Buildings and Grounds This Department is responsible for the preservation of County facilities, including recreational and industrial parks. Buildings and Grounds maintain 37 County buildings and facilities, eight recreational parks, and two industrial parks. The department provides general labor support to County divisions for repair and remodeling projects.
EXPENDITURES BY DEPARTMENT Buildings and Grounds Authorized Personnel (FTEs)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 1,272,597
$ 1,207,316
$ 1,262,502
$ 1,266,804
9
9
7
FY 11 Addenda
+
7
$
13,646 (1)
=
Change App 10/ App 11
FY 11 Approved $ 1,280,450 6
$
17,948
GENERAL SERVICES Centralized Maintenance Centralized Maintenance is an account established to fund one-time projects. Portions of these funds are undesignated and may be utilized to fund emergency repairs. These projects are not generally funded through the operational budget due to their nature, and do not meet the criteria of Capital Improvements Projects. Centralized Maintenance is a line item within the budget and not a department or division under General Services. FY 09 Revised EXPENDITURES BY DEPARTMENT Centralized M aintenance
$
FY 09 Actual
181,334
$
FY 10 Approved
129,645
$
FY 11 Base
84,281
$
FY 11 Addenda
+
84,281
$
= -
Change App 10/ App 11
FY 11 Approved $
84,281
$
-
Lawns and Landscaping The Lawns & Landscaping Department is responsible for maintaining 131 acres of open property, including landscaping services, tree trimming, and grass cutting. The Lawns & Landscaping Department also assists in maintaining recreational facilities including the Motor Mile Complex and the former Shawsville High School football and baseball fields. FY 09 Revised EXPENDITURES BY DEPARTMENT Lawn and Landscape
$
FY 09 Actual
102,247
Authorized Personnel (FTEs)
$
FY 10 Approved
101,132
0
$
FY 11 Base
100,372
0
$
+
109,386
2
FY 11 Addenda $
=
600
2
Change App 10/ App 11
FY 11 Approved $
109,986
0
$
9,614
2
County Engineer The County Engineer administers the Erosion and Sediment Control Ordinance, capital construction of County facilities, closed landfills, and administration of the General Services Department. FY 09 Revised EXPENDITURES BY DEPARTMENT County Engineer
$
FY 09 Actual
167,895
Authorized Personnel (FTEs)
$
FY 10 Approved
167,334
2
$
FY 11 Base
168,532
2
$
+
170,713
2
FY 11 Addenda $
= -
2
Change App 10/ App 11
FY 11 Approved $
170,713
0
$
2,181
2
Housekeeping This Department provides custodial services to ensure the cleanliness and safety of 11 County facilities or 289,000 square feet of space. FY 09 Revised EXPENDITURES BY DEPARTMENT Housekeeping Authorized Personnel (FTEs)
$
FY 09 Actual
329,507 9
$
FY 10 Approved
322,700 9
$
FY 11 Base
336,556 9
$
FY 11 Addenda
+
335,593 9
$
(31,731) (1)
=
Change App 10/ App 11
FY 11 Approved $
303,862 8
$
(32,694)
GENERAL SERVICES Inspections This Department is responsible for the enforcement of the Uniform Statewide Building Code. FY 09 Revised EXPENDITURES BY DEPARTMENT Inspections
$
FY 09 Actual
340,482
Authorized Personnel (FTEs)
$
FY 10 Approved
330,727
5
$
FY 11 Base
329,121
5
$
+
333,339
5
FY 11 Addenda $
= -
5
Change App 10/ App 11
FY 11 Approved $
333,339
0
$
4,218
5
Litter Control The Litter Control Department manages the annual County roadside waste clean up, hazardous waste collection, and annual latex paint exchange. The department works in conjunction with the towns of Christiansburg and Blacksburg, and Virginia Tech to maintain litter control efforts within the County. FY 09 Revised EXPENDITURES BY DEPARTMENT Litter Control
$
FY 09 Actual
87,390
Authorized Personnel (FTEs)
$
FY 10 Approved
84,818
1
$
FY 11 Base
85,883
1
$
+
86,784
1
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
86,784
0
$
901
1
Mid-County Landfill The Mid-County Landfill is located off of Cinnabar Road between the towns of Christiansburg and Blacksburg. The landfill was closed in the late 70’s but continues to require groundwater and landfill gas testing along with the operation of gas migration mitigation equipment. FY 09 Revised EXPENDITURES BY DEPARTMENT M id-County Landfill
$
FY 09 Actual
197,425
$
FY 10 Approved
85,443
$
FY 11 Base
150,160
$
FY 11 Addenda
+
124,690
$
=
700
Change App 10/ App 11
FY 11 Approved $
125,390
$
(24,770)
Soil Erosion and Sediment Control This program implements the County’s Erosion and Sediment Control Ordinance as mandated by the Commonwealth of Virginia. FY 09 Revised EXPENDITURES BY DEPARTMENT Soil Erosion and Sediment Control Authorized Personnel (FTEs)
$
FY 09 Actual
66,727 1
$
FY 10 Approved
51,521 1
$
FY 11 Base
14,400 0
$
FY 11 Addenda
+
10,000 0
$
= 0
Change App 10/ App 11
FY 11 Approved $
10,000 0
$
(4,400)
GENERAL SERVICES Solid Waste Collections This Department provides waste disposal and recycling services for County residents. Services are delivered through ten consolidated sites. Sites are open every day except Thanksgiving, New Years, Martin Luther King, Memorial, Independence, Labor and Christmas holidays; Monday through Friday, 7:00 am to 7:00 pm (6:00 pm in the winter); Saturday, 8:00 am to 6:00 pm; and Sunday, noon to 6:00 pm. At these sites, residents may dispose of household trash, bulky items, and recyclables. The goal of the department is to eliminate open “green box” sites and maintain services countywide through consolidated sites.
EXPENDITURES BY DEPARTMENT Solid Waste Collections
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 1,656,753
$ 1,643,128
$ 1,705,173
$ 1,710,068
Authorized Personnel (FTEs)
23
23
23
FY 11 Addenda
+ $
23
=
2,600
Change App 10/ App 11
FY 11 Approved $ 1,712,668
(0.6)
$
7,495
22.4
Thompson Landfill The Thompson Landfill is a closed landfill located in the Den Hill area of the County. The County is currently several years into a post closure plan, which requires continued groundwater monitoring and mitigation. FY 09 Revised EXPENDITURES BY DEPARTMENT Thompson Landfill
$
58,382
FY 09 Actual $
28,140
FY 10 Approved $
46,110
FY 11 Base $
51,310
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
51,310
$
5,200
COMPREHENSIVE SERVICES ACT
Citizens
Board of Supervisors
County Administrator
Assistance County Administrator
Human Services
Comprehensive Services Act
COMPREHENSIVE SERVICES ACT Budget Summary FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Comprehensive Services Act TOTAL EXPENDITURES
$ 2,028,112 $ 2,028,112
$ 1,987,373 $ 1,987,373
$ 1,726,128 $ 1,726,128
$ 1,726,128 $ 1,726,128
$ $
(74,159) (74,159)
$ 1,651,969 $ 1,651,969
$ $
(74,159) (74,159)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Public Assistance Capital Outlay TOTAL EXPENDITURES
$ $ 63,390 $ 1,964,722 $ $ 2,028,112
$ $ 61,852 $ 1,925,521 $ $ 1,987,373
$ $ 4,200 $ 1,721,928 $ $ 1,726,128
$ $ 4,200 $ 1,721,928 $ $ 1,726,128
$ $ $ $ $
(74,159) (74,159)
$ $ (69,959) $ 1,721,928 $ $ 1,651,969
$ $ $ $ $
(74,159) (74,159)
REVENUE BY CLAS S IFICATION Local Recovered Costs State CSA TOTAL DES IGNATED REVENUE
$ $ 1,453,345 $ 1,453,345
$ 82,718 $ 1,120,364 $ 1,203,082
$ $ 1,236,943 $ 1,236,943
$ $ 1,236,943 $ 1,236,943
$ $ $
(74,159) (74,159)
$ $ 1,162,784 $ 1,162,784
$ $ $
(74,159) (74,159)
TOTAL UNDES IGNATED REVENUE
$
$
$
$
489,185
$
$
489,185
$
TOTAL REVENUES
$ 2,028,112
$ 1,726,128
$
$ 1,651,969
$
574,767
784,291
$ 1,987,373
489,185
$ 1,726,128
FY 11 Addenda
Change App 10/ App 11
FY 09 Revised
+
FY 11 Approved
=
(74,159)
(74,159)
COMPREHENSIVE SERVICES ACT Division Description In 1992, The General Assembly established the Comprehensive Services Act for At-Risk Youth and Families in an attempt to improve coordination, eliminate duplication of services, and ensure that costly residential care was 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 children. The County is required to provide a local match for all expenditures.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($74,159) is Reduced From the Comprehensive Services Act Revenue and Expenditure Budgets â&#x20AC;&#x201C; A total of $74,159 is reduced from the Comprehensive Services Act (CSA) Revenue and Expenditure Budgets for FY 11 to reflect the state budget reductions contained in the Governorâ&#x20AC;&#x2122;s budget.
COMPREHENSIVE SERVICES ACT Department Description and Financial Data Comprehensive Services Act The Community Policy and Management Team (CPMT) is responsible for developing policies, managing funds allocated to the County, and authorize expenditures of these funds. The law requires that local agency heads or their designees form the Community Services Board. Social Services, Health Department, Juvenile Court Services Unit and the School Division serve on this board. In addition, the team is required to include a parent representative, a private provider, and a locality representative. Each CPMT must also establish and appoint at least one Family Assessment and Planning Team. The Family Assessment and Planning Team (FAPT) assess the needs of the cases referred to them and identify the services needed. The law requires that a representative from the Community Services Board, Social Services, Juvenile Court Services Unit, and the School Division serve on this team. A parent representative is also required.
EXPENDITURES BY DEPARTMENT Comprehensive Services Act
ď&#x20AC;
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 2,028,112
$ 1,987,373
$ 1,726,128
$ 1,726,128
FY 11 Addenda
+ $
(74,159)
=
Change App 10/ App 11
FY 11 Approved $ 1,651,969
$
(74,159)
HUMAN SERVICES
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator Human Services
Alternative Community Programs
Human Services
Retired Senior Volunteer Program
HUMAN SERVICES Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
FY 11 Approved
=
Change App 10/ App 11
EXPENDITURES BY DEPARTMENT Alternative Community Programs Human Services Office on Youth Retired Senior Volunteer Program TOTAL EXPENDITURES
$ $ $ $ $
58,545 88,125 124,222 162,552 433,444
$ $ $ $ $
55,061 81,836 100,491 157,396 394,784
$ $ $ $ $
107,175 136,313 153,148 396,636
$ $ $ $ $
108,622 138,732 154,992 402,346
$ $ $ $ $
(20,935) (20,935)
$ $ $ $ $
87,687 138,732 154,992 381,411
$ (19,488) $ 2,419 $ $ 1,844 $ (15,225)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay
$ $ $
383,510 49,934 -
$ $ $
352,526 38,821 3,437
$ $ $
356,171 40,465 -
$ $ $
362,038 40,308 -
$ $ $
(20,935) -
$ $ $
341,103 40,308 -
$ (15,068) $ (157) $ -
TOTAL EXPENDITURES
$
433,444
$
394,784
$
396,636
$
402,346
$
(20,935)
$
381,411
$ (15,225)
REVENUE BY CLAS S IFICATION Local User Fees Recovered Costs State CSA Administration State VJCCCA Federal RSVP TOTAL DES IGNATED REVENUE
$ $ $ $ $ $
3,827 12,000 76,275 58,674 150,776
$ $ $ $ $ $
390 4,065 12,271 76,275 58,912 151,913
$ $ $ $ $ $
12,000 73,503 58,674 144,177
$ $ $ $ $ $
12,000 73,503 58,674 144,177
$ $ $ $ $ $
(21,977) 238 (21,739)
$ $ $ $ $ $
12,000 51,526 58,912 122,438
$ $ $ $ (21,977) $ 238 $ (21,739)
TOTAL UNDES IGNATED REVENUE
$
282,668
$
242,871
$
252,459
$
258,169
$
$
258,973
$
TOTAL REVENUES
$
433,444
$
394,784
$
396,636
$
402,346
$
$
381,411
$ (15,225)
Total Authorized Personnel (FTE)
5.5
5.5
4.5
4.5
804 (20,935) 0
4.5
6,514
HUMAN SERVICES Division Description The Human Services department keeps citizens, agencies, and County government informed about services and programs, both public and private, in the areas of human services delivery. We examine youth issues and foster positive youth development through coordination with community agencies. The Human Services Division administers the Retired and Senior Volunteer Program (RSVP) and Virginia Juvenile Community Crime Control Act (VJCCA) programs and monitors/evaluates expenditures and placements through the Comprehensive Services Act for at-risk youth and families.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $157 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($21,977) is Reduced From the Human Services’ Virginia Juvenile Community Crime Control Act (VJCCCA) Revenue Budget – A total of $21,977 is reduced from the Human Services VJCCCA revenue budget for FY 11 to reflect the state budget reductions contained in the Governor’s budget. This is a 30% overall reduction in state funds from the base budget of $73,503. ($20,935) is Reduced From the Human Services’ Virginia Juvenile Community Crime Control Act (VJCCCA) Expenditure Budget – A total of $20,935 is reduced from the Human Services VJCCCA expenditure budget for FY 11 to reflect the state budget reductions contained in the Governor’s budget. $238 is Added to the Human Services’ Retired Senior Volunteers Program (RSVP) Revenue Budget – A total of $238 is added to the Human Services RSVP revenue budget for FY 11. The RSVP grant provides resources for senior volunteers to provide civic programs and service in the community. This addition is made to adjust the revenue budget to the estimated grant award for FY 11.
HUMAN SERVICES Department Description and Financial Data Alternative Community Programs Programs in this department include juvenile community service, home confinement, home electronic monitoring, and basic skills development, for court-involved youth. FY 09 Revised EXPENDITURES BY DEPARTMENT Alternative Community Programs
$
FY 09 Actual
58,545
$
FY 10 Approved
55,061
$
FY 11 Base
107,175
$
FY 11 Addenda
+
108,622
$
=
(20,935)
Change App 10/ App 11
FY 11 Approved $
87,687
$ (19,488)
Human Services The Human Services department keeps citizens, agencies, and County government informed about services and programs, both public and private, in the areas of human services delivery. We examine youth issues and foster positive youth development through coordination with community agencies. We administer the Virginia Juvenile Community Crime Control Act (VJCCA) programs and we monitor and evaluate expenditures and placements through the Comprehensive Services Act for at-risk youth and families. FY 09 Revised EXPENDITURES BY DEPARTMENT Human Services
$
FY 09 Actual
88,125
Authorized Personnel (FTEs)
$
FY 10 Approved
81,836
1
$
FY 11 Base
136,313
1
$
+
138,732
2
FY 11 Addenda $
= -
2
Change App 10/ App 11
FY 11 Approved $
138,732
0
$
2,419
2
Office on Youth The Montgomery County Office on Youth Department was abolished in FY 10. FY 09 Revised EXPENDITURES BY DEPARTMENT Office on Youth
$
FY 09 Actual
124,222
Authorized Personnel (FTEs)
$
FY 10 Approved
100,491
2
$
FY 11 Base -
2
$
+ -
0
FY 11 Addenda $
= -
0
Change App 10/ App 11
FY 11 Approved $
-
0
$
-
0
Retired Senior Volunteer Program Retired and Senior Volunteer Program (RSVP) invites adults age 55 and over to use their life experience and skills to answer the call of their neighbors in need. RSVP acts as a clearinghouse to match volunteers’ interests and skills with agencies and organizations that need assistance. RSVP provides a variety of opportunities for persons to participate more fully in the life of their community through significant volunteer service. FY 09 Revised EXPENDITURES BY DEPARTMENT Retired Senior Volunteer Program Authorized Personnel (FTEs)
$
162,552 2.5
FY 09 Actual $
FY 10 Approved
157,396 2.5
$
153,148 2.5
FY 11 Base $
FY 11 Addenda
+
154,992 2.5
$
= 0
FY 11 Approved $
154,992 2.5
Change App 10/ App 11 $
1,844
PUBLIC HEALTH DEPARTMENT
Citizens
Governor
General Assembly
Secretary of Health and Human Services State Department of Health Local Department of Health
PUBLIC HEALTH DEPARTMENT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Public Health TOTAL EXPENDITURES
$ $
496,849 496,849
$ $
456,051 456,051
$ $
449,886 449,886
$ $
449,886 449,886
$ $
(18,573) (18,573)
$ $
431,313 431,313
$ (18,573) $ (18,573)
EXPENDITURES BY CLAS S IFICATION Personal Services Direct Payment Capital Outlay TOTAL EXPENDITURES
$ $ $ $
496,849 496,849
$ $ $ $
456,051 456,051
$ $ $ $
449,886 449,886
$ $ $ $
449,886 449,886
$ $ $ $
(18,573) (18,573)
$ $ $ $
431,313 431,313
$ $ (18,573) $ $ (18,573)
REVENUE BY CLAS S IFICATION Local Revenue Refunds TOTAL DES IGNATED REVENUE
$ $
-
$ $
-
$ $
-
$ $
-
$ $
$ $
-
TOTAL UNDES IGNATED REVENUE
$
496,849
$
456,051
$
449,886
$
449,886
$
(18,573)
$
431,313
$ (18,573)
TOTAL REVENUES
$
496,849
$
456,051
$
449,886
$
449,886
$
(18,573)
$
431,313
$ (18,573)
-
$ $
-
PUBLIC HEALTH DEPARTMENT Division Description The New River Health District is one of 35 health districts that comprise the Virginia Department of Health (VDH). The District consists of local health departments in the Counties of Floyd, Giles, Montgomery, and Pulaski and the City of Radford that work cooperatively with local governments to assure the provision of public health services. The vision of the New River Health District and the Montgomery County Health Department is that residents will be the healthiest people in the state and nation. The purpose of the local health department is to equip residents and communities to achieve and maintain optimum personal and community health by emphasizing health promotion, disease prevention, and environmental protection.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($18,573) Reduction is made to Reconcile the Public Health Budget to Reflect the Actual Dollars Required as Local Match – A total of $18,573 is reduced from the Public Health base budget to reconcile to the amount in the Statement of Agreement between the County and the Virginia Department of Health. The Health Department is funded on a formula basis with costs shared between the State and the County. The County’s share is 38.3% and the State’s share is 61.7%. Based on the State allocation, the County’s match for FY 11 is estimated to be $431,313.
PUBLIC HEALTH DEPARTMENT Department Description and Financial Data Public Health Department This department provides public health services, environmental health services, and medical services for County residents. The local health department offers services to prevent and control the spread of contagious diseases, including child and adult immunizations against vaccine-preventable illnesses. In the area of environmental health, the department provides site evaluation and permits for on-site sewage disposal (septic systems) and wells. The inspection of restaurants, schools, day care centers, camps, and festival events to ensure food safety is also conducted, as well as, inspections of marina and migrant labor camps, and public swimming facilities. Through local health department clinics, schools, homes, and at other sites within the community, the department provides an array of services, including well baby care, maternity care and family planning. FY 09 Revised EXPENDITURES BY DEPARTMENT Public Health
$
496,849
FY 09 Actual $
456,051
FY 10 Approved $
449,886
FY 11 Base $
449,886
FY 11 Addenda
+ $
(18,573)
=
FY 11 Approved $
431,313
Change App 10/ App 11 $ (18,573)
SOCIAL SERVICES
Citizens
Board of Supervisors
Social Services Board
Social Services
SOCIAL SERVICES Budget Summary FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Social Services
$ 6,749,513
$ 6,669,085
$ 6,607,363
$ 6,834,428
$
(63,761)
$ 6,770,667
$
163,304
TOTAL EXPENDITURES
$ 6,749,513
$ 6,669,085
$ 6,607,363
$ 6,834,428
$
(63,761)
$ 6,770,667
$
163,304
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Public Assistance Capital Outlay
$ 3,385,694 $ 348,378 $ 3,015,441 $ -
$ 3,351,878 $ 334,166 $ 2,950,026 $ 33,016
$ 3,406,591 $ 345,495 $ 2,855,277 $ -
$ 3,470,191 $ 344,734 $ 3,019,503 $ -
$ $ $ $
(39,002) (24,759) -
$ 3,431,189 $ 319,975 $ 3,019,503 $ -
$ $ $ $
24,598 (25,520) 164,226 -
TOTAL EXPENDITURES
$ 6,749,513
$ 6,669,085
$ 6,607,363
$ 6,834,428
$
(63,761)
$ 6,770,667
$
163,304
REVENUE BY CLAS S IFICATION State/Federal Assistance Federal Pass Through Fund Balance Local Recovered Costs TOTAL DES IGNATED REVENUE
$ 5,360,684 $ 268,954 $ $ $ 5,629,638
$ 5,275,879 $ 233,274 $ $ 157,935 $ 5,667,088
$ 5,200,520 $ 268,954 $ $ 70,000 $ 5,539,474
$ 5,459,276 $ 268,472 $ $ 70,000 $ 5,797,748
$ $ $ $ $
(24,759) (24,759)
$ 5,434,517 $ 268,472 $ $ 70,000 $ 5,772,989
$ $ $ $ $
233,997 (482) 233,515
TOTAL UNDES IGNATED REVENUE
$ 1,119,875
$ 1,001,997
$ 1,067,889
$ 1,036,680
$
(39,002)
$
997,678
$
(70,211)
TOTAL REVENUES
$ 6,749,513
$ 6,669,085
$ 6,607,363
$ 6,834,428
$
(63,761)
$ 6,770,667
$
163,304
Total Authorized Personnel (FTE)
66
66
66
FY 11 Addenda
Change App 10/ App 11
FY 09 Revised
+
66
(1)
FY 11 Approved
=
65
SOCIAL SERVICES Division Description The Social Services Division promotes the stability and self-sufficiency of community families through employment services, services to prevent family breakdown, and protection of children and older/disabled adults. The specific service areas are Adult and Adult Protective Services, Adoption, Foster Care, Child Care, Child Protection, and Employment Services. The Assistance Division promotes the stability and selfsufficiency of community families through Temporary Assistance to Needy Families, Food Stamps, Medicaid, Fuel Assistance, Crisis Fuel Assistance, and General Relief. Both the Services and Financial Assistance Divisions work closely with other community agencies to promote the stability and selfsufficiency of community families through referrals to services not available in this agency and through promoting 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.
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 approved in the current fiscal year. Base Revenue and Expenditure Reconciliation Adjustments â&#x20AC;&#x201C; The base budget revenue and expenditures accounts have been adjusted based on the reconciliation of state and federal funding for FY 10. Each year, following the confirmation of funding available from sources other than County dollars, 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 10 Approved County Budget for this Division totaled $6,607,363, $5,469,474 in state and federal dollars and $1,137,889 in County dollars. Based on the reconciliation for FY 10, a total of $258,274 is added to the base revenue budget for FY 11 and $164,226 to expenditures for public assistance programs. County Funding for Social Services (Before and After Pay Plan Addition) $1,200,000
$1,000,000 $800,000 $600,000 $400,000 $200,000 $FY 05 FY 06 FY 06 County County County Funding Funding Funding Before Pay Agreement Actual Plan
FY 07 FY 07 County County Funding Funding Agreement Actual
FY 08 FY 08 County County Funding Funding Agreement Actual
FY 09 FY 09 County County Funding Funding Agreement Actual
FY 10 County Funding Agreement
FY 11 Budget
SOCIAL SERVICES Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $761 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($39,002) is Reduced to Reflect One FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Social Services Division currently has one vacant position which is frozen. This addendum captures the dollars saved from holding this position vacant for FY 11. ($24,759) is Reduced From the Social Services Budget to Reflect a 1% Reduction in State Funding – A total of $24,759 is reduced from the Social Services revenue and expense budgets for FY 11 to reflect the 1% reduction in state administration funding, as contained in the Governor’s budget.
SOCIAL SERVICES Department Description and Financial Data Social Services The Department of Social Services assists families and individuals in becoming socially and economically self-sufficient and independent. In cases where client or community limitations preclude independence, the department focuses, in the least intrusive manner, on services that families and individuals cannot better provide for themselves.
EXPENDITURES BY DEPARTMENT Social Services Authorized Personnel (FTEs)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 6,749,513
$ 6,669,085
$ 6,607,363
$ 6,834,428
66
66
66
FY 11 Addenda
+
66
$
(63,761) (1)
=
Change App 10/ App 11
FY 11 Approved $ 6,770,667 65
$
163,304
PARKS AND RECREATION
Citizens
Board of Supervisors
County Administrator
Assistant County Administrator Parks and Recreation
Administration
Aquatics
Athletics
Community Recreation Programs
Outdoor Recreation
Parks and Playgrounds
Senior Tours & Senior Recreation Programs
Special Programs
Summer Programs
PARKS AND RECREATION Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Administration Aquatics Athletics Community Recreation Programs Outdoor Recreation Parks and Playgrounds Senior Tours Senior Recreation Program Special Programs Summer Programs TOTAL EXPENDITURES
$ $ $ $ $ $ $ $ $ $ $
472,864 77,310 324,781 14,796 25,125 27,648 15,340 2,986 13,693 16,071 990,614
$ $ $ $ $ $ $ $ $ $ $
455,661 70,878 290,018 8,867 22,899 19,559 13,400 2,270 1,779 9,486 894,817
$ $ $ $ $ $ $ $ $ $ $
497,788 48,029 125,183 21,305 21,796 13,350 13,224 2,814 5,975 14,229 763,693
$ $ $ $ $ $ $ $ $ $ $
504,413 47,820 125,199 21,273 21,793 13,537 13,219 2,811 5,975 14,206 770,246
$ $ $ $ $ $ $ $ $ $ $
-
$ $ $ $ $ $ $ $ $ $ $
504,413 47,820 125,199 21,273 21,793 13,537 13,219 2,811 5,975 14,206 770,246
$ $ $ $ $ $ $ $ $ $ $
6,625 (209) 16 (32) (3) 187 (5) (3) (23) 6,553
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ $
515,948 224,727 249,939 990,614
$ $ $ $
486,120 203,927 204,770 894,817
$ $ $ $
523,985 226,008 13,700 763,693
$ $ $ $
528,860 227,286 14,100 770,246
$ $ $ $
-
$ $ $ $
528,860 227,286 14,100 770,246
$ $ $ $
4,875 1,278 400 6,553
REVENUE BY CLAS S IFICATION Local Proceeds-Resale Local Property Rental Local Recovered Costs Local Adult Rec. Fees Local Athletics Fees Local Comm. Rec. Fees Local Senior Tour Fees Local Senior Rec. Fees Local Outdoor Rec. Fees Local Special Event Fees Local Summer Rec. Fees Local Pool Fees Local Fundraising Scholarship Revenue TOTAL DES IGNATED REVENUE
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,500 5,500 33,000 3,000 9,500 3,500 15,100 2,000 13,000 50,000 136,100
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,560 9,583 33,175 670 13,492 935 11,775 16,879 65,232 1,011 1,403 155,715
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,500 8,000 38,000 3,000 9,500 1,000 15,100 1,000 16,000 56,000 149,100
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,500 8,000 38,000 3,000 9,500 1,000 15,100 1,000 16,000 56,000 149,100
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $ $ $
1,500 9,000 38,000 500 13,000 500 12,000 1,000 17,000 56,600 -
$ $ $ $ $ $ $ $ $ $ $ $ $
1,000 (2,500) 3,500 (500) (3,100) 1,000 600 -
$
149,100
$
-
TOTAL UNDES IGNATED REVENUE
$
854,514
$
739,102
$
614,593
$
621,146
$
-
$
621,146
$
6,553
TOTAL REVENUES
$
990,614
$
894,817
$
763,693
$
770,246
$
-
$
770,246
$
6,553
Total Authorized Personnel (FTE)
7
7
7
7
1,000 (2,500) 3,500 (500) (3,100) 1,000 600 -
0
7
PARKS AND RECREATION Division Description The Parks and Recreation Division is responsible for offering recreational opportunities for the citizens of Montgomery County. The Division's mission is to provide quality, customer valued recreation programs and facilities that engage participants and add value to the quality of life of the citizens of Montgomery County. The Division offers programming and facilities in the following recreation service areas: Aquatics; Athletics and Team Sports; Youth, Adult and Senior Wellness and Education; Outdoor Recreation; Tours; Special Events; and Summer Programs.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. $2,200 Base Budget Shift – A total of $2,200 has been shifted from the personal services budget to the operations and maintenance budget for FY 11. In prior years, the $2,200 was earmarked for compensation of boards; however, the commission elected to defer member payment in lieu of providing a meal at the regular meetings. These funds have been permanently moved from the personal services budget to the operations and maintenance budget to reflect the actual use of funds. Base Motor Vehicle Insurance Adjustments – $522 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
PARKS AND RECREATION Department Description and Financial Data Administration The role of administration is overseeing the operation of all recreational programs and parks facilities. Responsibilities also include the divisionâ&#x20AC;&#x2122;s budget management; marketing; facility design and planning for future recreational needs. FY 09 Revised EXPENDITURES BY DEPARTMENT Administration
$
FY 09 Actual
472,864
Authorized Personnel (FTEs)
$
FY 10 Approved
455,661
6
$
FY 11 Base
497,788
6
$
+
504,413
6
FY 11 Addenda $
= -
6
Change App 10/ App 11
FY 11 Approved $
504,413
0
$
6,625
6
Aquatics The Frog Pond at Mid County Park is a public, outdoor leisure-style aquatics facility. The facility typically opens the first week in June and closes the last week in August. Activities include public swim, cardiovascular water activities, group swim lessons, as well as large-scale special events. FY 09 Revised EXPENDITURES BY DEPARTMENT Aquatics
$
FY 09 Actual
77,310
Authorized Personnel (FTEs)
$
FY 10 Approved
70,878
1
$
FY 11 Base
48,029
1
$
+
47,820
1
FY 11 Addenda $
= -
1
Change App 10/ App 11
FY 11 Approved $
47,820
0
$
(209)
1
Athletics Athletic developmental programs include football, volleyball, cheerleading, basketball, baseball, softball, as well as a variety of instructional clinics and camps. Athletics is also dedicated to educating the public and participants on proper behavior and sportsmanship. FY 09 Revised EXPENDITURES BY DEPARTMENT Athletics
$
324,781
FY 09 Actual $
290,018
FY 10 Approved $
125,183
FY 11 Base $
FY 11 Addenda
+
125,199
$
= -
Change App 10/ App 11
FY 11 Approved $
125,199
$
16
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 holiday-themed classes. FY 09 Revised EXPENDITURES BY DEPARTMENT Community Recreation Programs
$
14,796
FY 09 Actual $
8,867
FY 10 Approved $
21,305
FY 11 Base $
21,273
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
21,273
$
(32)
PARKS AND RECREATION Outdoor Recreation The outdoor recreation programs provide diverse programming based on adventure, conservation, environmental education and experiential education for a wide selection of the population. FY 09 Revised EXPENDITURES BY DEPARTMENT Outdoor Recreation
$
25,125
FY 09 Actual $
22,899
FY 10 Approved $
21,796
FY 11 Base $
FY 11 Addenda
+
21,793
$
= -
Change App 10/ App 11
FY 11 Approved $
21,793
$
(3)
Parks and Playgrounds Montgomery County has seven park offerings throughout the county. Each park is unique in its own way ranging from small pocket parks to linear biking and hiking trails to its largest 110 acre Mid-County Park. Swimming, picnicking, and shelter rentals offer enjoyment for the whole family. FY 09 Revised EXPENDITURES BY DEPARTMENT Parks and Playgrounds
$
27,648
FY 09 Actual $
19,559
FY 10 Approved $
13,350
FY 11 Base $
FY 11 Addenda
+
13,537
$
= -
Change App 10/ App 11
FY 11 Approved $
13,537
$
187
Senior Tours The senior tours offer a diverse schedule of education/recreation-based activities for our senior population. Tours and trips focus on regional interests and attractions. FY 09 Revised EXPENDITURES BY DEPARTMENT Senior Tours
$
15,340
FY 09 Actual $
13,400
FY 10 Approved $
13,224
FY 11 Base $
FY 11 Addenda
+
13,219
$
= -
Change App 10/ App 11
FY 11 Approved $
13,219
$
(5)
Senior Recreation Programs Senior recreation programs offer a diverse schedule of education/recreation-based activities for our senior population. Activities include bingo, luncheons, painting and themed gatherings. FY 09 Revised EXPENDITURES BY DEPARTMENT Senior Recreation Program
$
2,986
FY 09 Actual $
2,270
FY 10 Approved $
2,814
FY 11 Base $
2,811
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
2,811
$
(3)
PARKS AND RECREATION Special Programs The purpose of this service area is to host events that are held in a festival or event type atmosphere appropriate for the whole family. FY 09 Revised EXPENDITURES BY DEPARTMENT Special Programs
$
13,693
FY 09 Actual $
1,779
FY 10 Approved $
5,975
FY 11 Base $
FY 11 Addenda
+
5,975
$
= -
Change App 10/ App 11
FY 11 Approved $
5,975
$
-
Summer Programs The summer programs service area is the County’s “Frog Hoppers” summer day camp. The camp is held for children ages 6 - 10 and involves education and recreation in an outdoor setting. FY 09 Revised EXPENDITURES BY DEPARTMENT Summer Programs
$
16,071
FY 09 Actual $
9,486
FY 10 Approved $
14,229
FY 11 Base $
14,206
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
14,206
$
(23)
REGIONAL LIBRARY SYSTEM
Citizens
Board of Supervisors
Library Board
Regional Library System
REGIONAL LIBRARY SYSTEM Budget Summary FY 11 Approved
Change App 10/ App 11
(144,101)
$ 1,705,647
$ (155,499)
$
(144,101)
$ 1,705,647
$ (155,499)
$ 1,490,353 $ 359,395 $ $ $ 1,849,748
$ $ $ $ $
(144,101) (144,101)
$ 1,346,252 $ 359,395 $ $ $ 1,705,647
$ (155,349) $ (150) $ $ $ (155,499)
$ $ $ $ $ $ $ $ $ $ $
12,000 66,262 74,278 12,000 8,000 228,699 401,239
$ $ $ $ $ $ $ $ $ $ $
(44,881) (44,881)
$ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $
$ 1,459,907
$ 1,448,509
$
(99,220)
$ 1,349,289
$ (110,618)
$ 1,861,146
$ 1,849,748
$
(144,101)
$ 1,705,647
$ (155,499)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY DEPARTMENT Regional Library System
$ 2,055,387
$ 1,952,863
$ 1,861,146
$ 1,849,748
$
TOTAL EXPENDITURES
$ 2,055,387
$ 1,952,863
$ 1,861,146
$ 1,849,748
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay Lump Sum Reduction TOTAL EXPENDITURES
$ 1,500,651 $ 530,663 $ 24,073 $ $ 2,055,387
$ 1,437,986 $ 485,120 $ 29,756 $ $ 1,952,863
$ 1,501,601 $ 359,545 $ $ $ 1,861,146
REVENUE BY CLAS S IFICATION Local Interest Local Photo Copy Sales Local Library Fines Local Library Fees Floyd Contribution Blacksburg Contribution Christiansburg Contribution Local Donations Local Recovered Costs State Aid TOTAL DES IGNATED REVENUE
$ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $ $ $ $
TOTAL UNDES IGNATED REVENUE
$ 1,634,722
$ 1,486,357
TOTAL REVENUES
$ 2,055,387
$ 1,952,863
Total Authorized Personnel (FTE)
13,669 64,730 74,278 12,000 8,000 5,003 242,985 420,665
23.875
13,510 76,265 3,427 74,278 12,000 10,000 25,003 9,038 242,985 466,506
23.875
12,000 66,262 74,278 12,000 8,000 228,699 401,239
23.875
23.875
FY 11 Addenda
+
(3.375)
=
12,000 66,262 74,278 12,000 8,000 183,818 356,358
20.5
(44,881) (44,881)
REGIONAL LIBRARY SYSTEM Division Description The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and Floyd and offers information and reading materials in a variety of formats for all age groups. Wireless access is available in each library, as well as public computers providing access to the Internet, databases and a selection of office and entertainment software. The Christiansburg and Floyd libraries maintain special sections for genealogy and local history. Staff members check materials in and out and are trained to help citizens use the library and find information. Library activities include summer reading programs for all ages, special events, programs, book discussion groups, computer classes and story times. Public meeting rooms in each library branch, and conference rooms in Blacksburg, Meadowbrook and Floyd, are available to individuals and groups to use on a first come, first served basis.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $150 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($44,881) is Reduced From the Library’s State Aid Revenue Budget for FY 11 – This reduction is made to reflect the state budget reductions contained in the Governor’s budget. This is a 20% overall reduction in state aid from the base budget of $228,699. ($144,101) is Reduced to Reflect 3.375 FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Library currently has 3.375 vacant positions which are frozen. This addendum captures the dollars saved from holding these positions vacant for FY 11.
REGIONAL LIBRARY SYSTEM Department Description and Financial Data Regional Library System Regional staff maintains the computers and equipment, plans services for children and programs for adults, and orders, processes and catalogs library materials. Administration is responsible for managing the library system, establishing policies, maintaining accounting records, preparing reports, purchasing supplies and processing invoices for payment.
EXPENDITURES BY DEPARTMENT Regional Library System Authorized Personnel (FTEs)
FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
$ 2,055,387
$ 1,952,863
$ 1,861,146
$ 1,849,748
23.875
23.875
23.875
23.875
FY 11 Addenda
+ $
(144,101) (3.375)
=
FY 11 Approved
Change App 10/ App 11
$ 1,705,647
$ (155,499)
20.5
PLANNING AND GIS SERVICES
Citizens
Board of Supervisors
County Administrator
Planning and GIS
Planning
GIS
PLANNING AND GIS SERVICES Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Planning GIS TOTAL EXPENDITURES
$ $ $
538,951 201,749 740,700
$ $ $
383,843 193,050 576,893
$ $ $
428,467 229,321 657,788
$ $ $
415,827 231,987 647,814
$ $ $
(57,545) (57,545)
$ $ $
358,282 231,987 590,269
$ (70,185) $ 2,666 $ (67,519)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay
$ $ $
551,234 186,966 2,500
$ $ $
516,010 60,883 -
$ $ $
560,418 97,370 -
$ $ $
550,524 97,290 -
$ $ $
(57,545) -
$ $ $
492,979 97,290 -
$ (67,439) $ (80) $ -
TOTAL EXPENDITURES
$
740,700
$
576,893
$
657,788
$
647,814
$
(57,545)
$
590,269
$ (67,519)
REVENUE BY CLAS S IFICATION Local Rezoning/Subdivision Permits Local Site Plan Review Local M ap/Ordinance Sales Local GIS Sales Local Technology Fees Fund Balance (Wireless 911) Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $ $ $ $ $ $ $
18,036 1,000 1,800 1,000 8,400 30,236
$ $ $ $ $ $ $ $
30,735 3,345 200 1,058 18,898 655 54,891
$ $ $ $ $ $ $ $
23,036 1,000 1,800 1,000 22,000 48,836
$ $ $ $ $ $ $ $
23,036 1,000 1,800 1,000 22,000 48,836
$ $ $ $ $ $ $ $
$ $ $ $ $ $ $ $
23,036 1,000 1,800 1,000 22,000 48,836
TOTAL UNDES IGNATED REVENUE
$
710,464
$
522,003
$
608,952
$
598,978
$
(57,545)
$
541,433
$ (67,519)
TOTAL REVENUES
$
740,700
$
576,893
$
657,788
$
647,814
$
(57,545)
$
590,269
$ (67,519)
Total Authorized Personnel (FTE)
7
7
7
7
-
(1)
6
$ $ $ $ $
-
$ $
-
PLANNING AND GIS SERVICES Division Description The Division of Planning and GIS Services is responsible for the development and execution of County comprehensive planning activities, the implementation of County land development ordinances, the development and implementation of County Geographic Information System (GIS) (co-partner with General Services), Land Development Office (LDO), analysis of land use issues and spatial data in support of better County decision making, and providing staff support to the Planning Commission, Board of Zoning Appeals, and related committees.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $80 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. ($57,545) is Reduced to Reflect One FTE Held Vacant Due to the County Hiring Freeze – At the beginning of FY 10, the County instituted a hiring freeze on vacant positions. The Planning and GIS Division currently has one vacant position which is frozen. This addendum captures the dollars saved from holding this position vacant for FY 11.
PLANNING AND GIS SERVICES Department Description and Financial Data Planning The Planning Department is responsible for the development and implementation of the County’s Comprehensive Plan and related village plans; the administration of the County’s zoning and subdivision ordinances; the preparation of long and short range planning information and studies for County officials and residents; grant preparation for hazard mitigation, enhancement, community development block grant and other programs as assigned by the County Administrator; the implementation of an ongoing planning education and information program; and support for other departments in the areas of planning, land use development and zoning. The department also provides staff support for the Planning Commission, Board of Zoning Appeals, Agricultural & Forrestal District Advisory Committee and the Greenways & Pathways Corridor Committee. FY 09 Revised EXPENDITURES BY DEPARTMENT Planning
$
FY 09 Actual
538,951
Authorized Personnel (FTEs)
$
FY 10 Approved
383,843
6
$
FY 11 Base
428,467
6
$
+
415,827
5
FY 11 Addenda $
5
=
(57,545)
Change App 10/ App 11
FY 11 Approved $
358,282
(1)
$ (70,185)
4
GIS The GIS Services department’s mission is to plan, create, organize, implement, and administer the County's Geographic Information Systems (GIS), ortho and oblique aerial imagery and LiDAR data warehouse, Land Development Office (LDO), and the E911 street name and number ordinance. The overall goal is to coordinate, facilitate, and manage the use of GIS and LDO at departmental, office, enterprise, and multijurisdictional scale. Direct activities include GIS/LDO strategic enterprise planning; enterprise GIS/LDO management; creation, development, and maintenance of enterprise spatial data; E-911 site address and street name maintenance; spatial data analysis and modeling; end-user GIS & LDO application training; custodian for VGIN and County generated aerial ortho and oblique imagery; LiDAR topography, and the development and maintenance of internal and external iGIS web-enabled applications. FY 09 Revised EXPENDITURES BY DEPARTMENT GIS Authorized Personnel (FTEs)
$
FY 09 Actual
201,749 1
$
FY 10 Approved
193,050 1
$
FY 11 Base
229,321 2
$
FY 11 Addenda
+
231,987 2
$
= 0
Change App 10/ App 11
FY 11 Approved $
231,987 2
$
2,666
ECONOMIC DEVELOPMENT
Citizens
Board of Supervisors
County Administrator
Economic Development
ECONOMIC DEVELOPMENT Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Economic Development TOTAL EXPENDITURES
$ $
390,367 390,367
$ $
323,879 323,879
$ $
357,411 357,411
$ $
351,435 351,435
$ $
-
$ $
351,435 351,435
$ $
(5,976) (5,976)
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Direct Payments Capital Outlay TOTAL EXPENDITURES
$ $ $ $ $
315,918 73,269 1,180 390,367
$ $ $ $ $
275,893 47,986 323,879
$ $ $ $ $
297,850 59,561 357,411
$ $ $ $ $
291,950 59,485 351,435
$ $ $ $ $
-
$ $ $ $ $
291,950 59,485 351,435
$ $ $ $ $
(5,900) (76) (5,976)
REVENUE BY CLAS S IFICATION Local Recovered Costs Governor's Opportunity Fund TOTAL DES IGNATED REVENUE
$ $ $
$ $ $
59,394 59,394
$ $ $
$ $ $
-
$ $ $
$ $ $
-
TOTAL UNDES IGNATED REVENUE
$
390,367
$
264,485
$
357,411
$
351,435
$
-
$
351,435
$
(5,976)
TOTAL REVENUES
$
390,367
$
323,879
$
357,411
$
351,435
$
-
$
351,435
$
(5,976)
Total Authorized Personnel (FTE)
-
4
4
-
$ $ $
4
-
4
0
-
4
ECONOMIC DEVELOPMENT Division Description The Economic Development Division serves as the primary marketing resource for the County and two towns to generate taxable capital investment and meaningful job creation. The Board of Supervisors has adopted a long-range Economic Development Strategic Plan to guide and focus resources. The plan outlines five major program goals: recruitment of new industry, retention and expansion of existing business and industry, market research, workforce development and product (sites and buildings) development. The division works closely with the Economic Development Authority, Economic Development Commission, and the MBC Development Corporation serving both as staff and partners in attracting new investment to the County, as well as supporting the success of existing businesses. The Division also partners with the towns of Blacksburg and Christiansburg to develop appropriate business inside the towns.
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 approved in the current fiscal year. Base Salary and Fringe Benefit Adjustments – The base budget includes funding for a 12% increase for health insurance, a 5% increase in Virginia Retirement System (VRS) rates, a 40% increase in group life insurance rates, a 23% decrease in workers’ compensation insurance, and a 250% increase in unemployment insurance rates. All other fringe benefit rates remain unchanged for FY 11. Base Motor Vehicle Insurance Adjustments – $76 is reduced from the base budget to reflect a 13% decrease in motor vehicle insurance premiums for FY 11.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
ECONOMIC DEVELOPMENT Department Description and Financial Data Economic Development The Economic Development staff is primarily focused on carrying out the Boardâ&#x20AC;&#x2122;s Strategic Plan objectives, with particular emphasis on retention of technology based existing business assistance and recruitment of target industry. FY 09 Revised EXPENDITURES BY DEPARTMENT Economic Development Authorized Personnel (FTEs)
$
FY 09 Actual
390,367 4
$
FY 10 Approved
323,879 4
$
FY 11 Base
357,411 4
$
FY 11 Addenda
+
351,435 4
$
=
-
$ 0
Change App 10/ App 11
FY 11 Approved 351,435 4
$
(5,976)
OTHER AGENCIES
Citizens
Board of Supervisors
Other Agencies
OTHER AGENCIES Budget Summary FY 09 Actual
FY 10 Approved
FY 11 Base
EXPENDITURES BY AGENCIES Human Service Agencies Public Safety Agencies Educational/Cultural Agencies Environmental Agencies Economic Development Agencies TOTAL EXPENDITURES
$ 790,577 $ 174,036 $ 122,168 $ 130,356 $ 240,622 $ 1,457,759
$ 778,759 $ 150,001 $ 105,940 $ 117,991 $ 239,347 $ 1,392,038
$ 746,660 $ 36,736 $ 62,193 $ 127,339 $ 222,085 $ 1,195,013
$ 745,660 $ 36,736 $ 62,193 $ 127,339 $ 222,085 $ 1,194,013
$ $ $ $ $ $
REVENUE BY CLAS S IFICATION State Extension Office Reimbursement Shared Expenses State M edical Examiner TOTAL DES IGNATED REVENUE
$ $ $ $
$ $ $ $
$ $ $ $
$ $ $ $
-
$ $ $ $
-
TOTAL UNDES IGNATED REVENUE
$ 1,455,824
$ 1,391,843
$ 1,195,013
$ 1,194,013
$
47,053
$ 1,241,066
$ 46,053
TOTAL REVENUES
$ 1,457,759
$ 1,392,038
$ 1,195,013
$ 1,194,013
$
47,053
$ 1,241,066
$ 46,053
1,200 735 1,935
195 195
-
FY 11 Addenda
Change App 10/ App 11
FY 09 Revised
+
FY 11 Approved
=
16,866 30,054 1,601 (1,468) 47,053
$ 762,526 $ 66,790 $ 63,794 $ 127,339 $ 220,617 $ 1,241,066
$ $ $ $ $ $
$ $ $ $
$ $ $ $
-
15,866 30,054 1,601 (1,468) 46,053
-
OTHER AGENCIES Division Description The 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.
Budget Discussion PAYMENTS TO HUMAN SERVICE AGENCIES $345,524 is included for the New River Valley Detention Home, an increase of $40,490 – A total of $345,524 is included for the New River Detention Home (NRVDH). The agency received a total of $305,034 in the FY 10 budget. The NRVDH’s request for FY 11 is $345,524 which includes $330,731 for operations based on the County’s usage of the facility and $14,793 which is level capital funding based on the County’s ownership of the facility. In the FY 09 request, the formula for determining operating contributions was changed to allocate costs among participant jurisdictions on the basis of days used, averaged over a 2.5 year period. Under the revised formula, Montgomery County’s billed usage for the facility for FY11 is 60.0%, an increase of 6.29% over the billed usage for FY10 of 53.71%. In addition, the Commission is requesting funds to cover the capital costs of facility repairs and equipment replacements. The facility is over 30 years old and requires upgrades and equipment for licensure compliance. Owner jurisdictions are asked to contribute capital funding based on their percentage of ownership in the facility. Undesignated surplus funds at year end will also be placed in the capital fund with a goal of accumulating monies over the next five years to cover the required facility upgrades. A total of $25,000 is requested from all jurisdictions for FY11. Since Montgomery County’s share of ownership is 59.17%, $14,793 is requested. The increase requested from Montgomery County, including operating and capital funding, is $40,490, and full funding is provided. Locality Giles
% Usage FY 11 Operating Funding % Ownership FY 11 Cap. Funding Total Joint Funding % of Joint Funding 4.40% $22,159 11.81% $2,953 $25,111 4.36%
Montgomery
60.00%
$330,731
59.17%
$14,793
$345,524
Pulaski
29.50%
$164,433
20.84%
$5,210
$169,643
Radford
6.10%
$33,238
8.18%
$2,044
$35,283
100%
$550,561
100.00%
$25,000
$575,561
Total
60.03% 29.47% 6.13% 100.00%
$30,994 is included for the NRV Free Clinic – A total of $30,994 is included for the NRV Free Clinic for FY 11. The agency received $30,994 in the FY 10 budget, and the clinic requested level funding for this fiscal year. The clinic provides medical and dental care as well as pharmaceuticals to uninsured citizens of the New River Valley who live below the Federal Poverty Guidelines. The Free Clinic requests $25 for each client served. In FY 11, Montgomery County is projected to provide 64% of the local government resources in the New River Valley to the Free Clinic with 66% of total projected clients served. The table on the next page shows the detail behind prior year funding as well as the FY 11 requests. In addition, the County provides the building at 215 Roanoke Street which was renovated for the clinic. Assuming the Free Clinic 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).
OTHER AGENCIES FY 2009
FY 2010
Funding Clients Clients as Actual as % of Clients Served % of Total Funding Total Served
Floyd County
537
Giles County
781
Radford City
390
55% ** 11% 16% 8%
4390
100%
Montgomery County
2682
Pulaski County
**
Total
$30,994 ** $3,680 $8,000 $5,853
64% ** 8% 16% 12%
$48,527
100%
FY 2011
Clients Funding Funding as % of Actual as % of Clients Clients as Requested as % of Total Funding Total Served % of Total Funding Decrease Total
437
61% ** 12% 18% 9%
$30,994 ** $3,680 $8,000 $5,853
64% ** 8% 16% 12%
4917
100%
$48,527
100%
3004 ** 601 875
282
66% ** 7% 18% 9%
3050
100%
2005 ** 210 553
$30,994 ** $3,680 $8,000 $5,853
$
** $ $ $ -
$48,527 $
-
64% ** 8% 16% 12% 100%
$50,625 is included for the New River Community Action, a decrease of $6,382 or 11%, and $30,471 is included for Montgomery County Emergency Assistance Program – A total of $81,096 is included for the New River Community Action and the Montgomery County Emergency Assistance Program. The New River Community Action (NRCA) agency serves low-income residents of Montgomery, Pulaski, Floyd, and Giles Counties and the City of Radford. The agency’s goal is eliminating poverty. NRCA requests $57,007 for FY 11, which is level funding. As shown in the table below, the County would provide 32% of the funding for this agency while the percentage of clients served is projected at only 30%. In addition, NRCA will maintain its tax exempt status yielding $3,948 in available dollars. Therefore, a reduction in funding is approved to bring the percentage of funding provided in line with the proportion of clients served. 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. In FY 10 MCEAP received $30,471. MCEAP requests $38,468, an increase of $7,997, to cover an increase in salary, fringe benefits and indirect charges. Due to budget constraints, the County is unable to provide additional funding at this time. $30,471 is provided for the Montgomery County Emergency Assistance Program. New River Community Action: Locality Funding & Clients Served FY 10 Funding Montgomery Pulaski Floyd Giles Radford Towns Total
% of Total
$57,007 $52,757 $28,025 $14,100 $13,642 $11,180 $176,711
32% 30% 16% 8% 8% 6% 100%
FY 11 Clients 4,200 4,784 1,634 1,895 1,618 14,131
% of Total 30% 34% 12% 13% 11%
Request
$57,007 $52,757 $28,025 $14,100 $13,642 $11,180 100% $176,711
% of Total
Recom
32% $50,625 30% $52,757 16% $28,025 8% $14,100 8% $13,642 6% $11,180 100% $170,329
% of Total 30% 31% 16% 8% 8% 7% 64%
Clients
% of Total
4,214 4,801 1,640 1,901 1,624
30% 34% 12% 13% 11%
14,180
100%
$37,381 is included for the Women’s Resource Center, which is a $9,631 or 20% decrease – A total of $37,381 is included for the Women’s Resource Center for FY 11. The agency received $47,012 in the FY 10 budget. Historical funding and the percentage of clients served by locality are presented below. As shown in the table below and on the following page the County would provide almost 48% of the funding for this agency while the percentage of clients served is projected at only 42%. Therefore, a reduction in funding is approved to bring the percentage of funding provided in line with the proportion of clients served. Montgomery Pulaski Floyd Giles Radford
FY 10 FY 11 req % of Total FY 11 rec % of Total $47,012 $47,952 48% $37,381 42% $24,070 $28,000 28% $28,000 31% $4,985 $4,985 5% $4,985 6% $5,640 $5,640 6% $5,640 6% $13,708 $13,708 14% $13,708 15% $95,415 $100,285 100% $89,714 100%
OTHER AGENCIES Women's Resource Center: Clients Served FY 10 % FY 11 Montgomery $10,000 42% $10,500 Pulaski $5,200 22% $5,460 Floyd $1,900 8% $1,995 Giles $2,400 10% $2,520 Radford $4,450 19% $4,725 $23,950 100% $25,200
% 42% 22% 8% 10% 19% 100%
$5,051 is included for the New River Family Shelter – A total of $5,051was requested and is included for the New River Family Shelter for FY 11. The agency received $5,051 in the FY 10 budget; therefore, this amount 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 80% of clients residing in established shelter space moved into 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. $6,170 is included for the NRV Literacy Volunteers – A total of $6,170 is included for the NRV Literacy Volunteers for FY 11. The agency received the same amount in the FY 10 budget. The LVA-NRV’s request will be used to support payroll expenses for the Program Manager, Basic Literacy Coordinator and the ESOL Coordinator. Contributions from Montgomery County and the Town of Blacksburg comprised 65% of the local funding in FY 09 and FY 10. In FY 10, the number of residents in Montgomery County that will be served by the LVA-NRV made up 69% of the total number of projected clients to be served. NRV Literacy Volunteers % of Total
FY09
FY10
Montgomery
$6,170
$6,170
Town of Blacksburg
$2,500
$2,500
$8,670
$8,670
65%
$8,670
65%
Pulaski
$3,043
$3,043
23%
$3,043
23%
Floyd
$1,000
$1,000
7%
$1,000
7%
$500
$500
4%
$500
4%
$200
$200
1%
$200
1%
$13,413 $13,413
100%
13,413
100%
Total
Giles Town of Pearisburg Total
FY 11
% of Total
Locality
$6,170 $2,500
NRV Literacy Volunteers - Clients Served Locality
FY 10
FY11
%
%
171
69%
171
Pulaski
44
18%
44
18%
Floyd
17
7%
17
7%
Giles
8
3%
8
3%
Radford
9
4%
9
Montgomery
249
100%
249
69%
4% 100%
$143,569 is included for the New River Valley Community Services Board, a 2% decrease of $2,930 from FY 10 funding – A total of $143,569 is included for the New River Valley Community Services Board for FY 11, which fully funds their FY 11 request. The agency received $146,499 in the FY 10
OTHER AGENCIES budget; therefore, the amount requested represents a 2% decrease in funding. The tables below outline the clients served by jurisdiction and the funding by locality since FY 08. Of the total local funds provided in FY 10, Montgomery County’s share equaled 40%. Total projections for clients that will be served in FY11 totaled 47% and if requested funding levels are provided by all localities in the New River area, total funding for Montgomery County for FY11 will remain at 40%. Com m unity Services Board- Local Funding Locality Montgomery
FY 08
FY09
FY10
$136,915 $146,499 $146,499
% of Total FY 11 req.
Com m unity Services Board- Clients Served % of Total
Locality
FY 08
FY 09
FY 10
% of Total
FY 11
% of Total
40.3%
$143,569
40.3%
Montgomery
$2,605
$2,805
$2,810
47.2%
$2,810
47.2%
Pulaski
$1,627
$1,604
$1,606
27.0%
$1,606
27.0%
Pulaski
$83,781
$89,646
$89,646
24.6%
$87,853
24.6%
Floyd
$34,700
$35,915
$35,915
9.9%
$35,197
9.9%
Floyd
$495
$433
$435
7.3%
$435
7.3%
Giles
$52,500
$52,500
$52,500
14.4%
$51,450
14.4%
Giles
$518
$545
$548
9.2%
$548
9.2%
Radford
$39,289
$39,289
$39,289
10.8%
$38,503
10.8%
Radford
$506
$556
$559
9.4%
$559
9.4%
$347,185 $363,849 $363,849
100.00%
$356,572
100.00%
$5,751
$5,943
$5,958
100.00%
$5,958
100.00%
Total
Total
$16,652 is included for the Agency on Aging for agency programs, and $14,000 is included for one weekly congregate meal – A total of $30,652 is included for the Agency on Aging for FY 11. Of this amount, $14,000 is 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 $30,985 in order to increase base funding for basic operations from $16,652 to $16,985, a 2% increase. Projected clients to be served in Montgomery County in FY 11 equals 29% of the total estimated clients to be served in the New River Valley, which corresponds to the approved funding.
Locality Montgomery Pulaski Floyd Giles Radford Total
Locality Montgomery Pulaski Floyd Giles Radford
New River Valley Agency on Aging - Locality Funding FY08 FY09 FY10 % of total FY 11 req $14,385 $16,652 $16,652 33% $16,652 $15,859 $16,652 $16,485 33% $16,985 $5,800 $5,800 $5,800 12% $7,192 $8,200 $8,200 $7,708 15% $10,065 $3,586 $3,586 $3,586 7% $7,439 $47,830 $50,890 $50,231 100% $58,333
% of total 29% 29% 12% 17% 13% 100%
New River Valley Agency on Aging - Clients Served FY09 % FY10 % FY11 1,478 29% 1,480 29% 1,490 1,723 34% 1,750 34% 1,760 549 11% 560 11% 565 676 13% 700 14% 705 665 13% 670 13% 675 5,091 100% 5,160 100% 5,195
% 29% 34% 11% 14% 13% 100%
No funding is included for the Council on Human Relations – The Council requested no funding for FY 11 due to its reorganization. The organization has residual funds from prior allocations that will be sufficient to meet its needs until FY 12. A total of $1,500 was included for the Council on Human Relations in the FY 10 Budget. The Council’s purpose is to promote understanding and education that addresses human relations issues that threaten to divide the Montgomery County community. Specifically, the Council promotes community building, conflict resolution, and provides support to resolve problems of prejudice and discrimination.
OTHER AGENCIES $11,685 is included for the New River Valley Senior Services, Inc., a $1,543 or 12% decrease from FY 10 funding – A total of $11,685 is included for the New River Valley Senior Services, Inc. for FY 11. The agency requested $14,551, an increase of $1,323. The agency provides transportation services for non-emergencies for sensory and physically disabled persons. Most of the clients that utilize the program are low-income and would not otherwise be able to afford transportation. In FY 10, Montgomery County provided 45% of the funding for this agency, while the number of client miles for the County was only 35%. This reduction in funding is approved to bring the percentage of funding provided in line with the proportion of clients served. Locality Funding Montgomery Pulaski Giles Floyd City of Radford
FY 08 $13,228 $10,598 $1,428 $1,495 $2,720 $29,469
FY09 $13,228 $10,598 $1,428 $1,495 $2,720 $29,469
Miles Driven Montgomery Pulaski Giles Floyd City of Radford Total Locality
FY10 $13,228 $10,598 $1,342 $1,495 $2,720 $29,383 FY 08 1,444 1,592 153 326 736 4,251
% FY11 req % 45% $14,551 40% 36% $14,551 40% 5% $1,818 5% 5% $1,818 5% 9% $3,464 10% 100% $36,202 100%
34% 37% 4% 8% 17% 100%
FY 09 1,237 1,433 52 121 686 3,529
FY11 rec $11,685 $14,551 $1,818 $1,818 $3,464 $33,336
% 35% 44% 5% 5% 10% 100%
35% 41% 1% 3% 19% 100%
$10,000 is included for the Boys and Girls Club – A total of $10,000 is included for the Boys and Girls Club for FY 11. The agency received $10,000 in the FY 10 budget; therefore, this amount represents level funding. This after school program focuses on five core areas for participating students at the Blacksburg, Christiansburg, and Shawsville Middle Schools on a weekly basis which include: character and leadership; education and career development; health and life skills; the arts; and sports, fitness, and recreation. Funding will be equally split between Blacksburg, Christiansburg, and Shawsville Middle Schools. $800 in one-time funding is included for Brain Injury Services of SW Virginia – $800 in one-time funding is included for Brain Injury Services of Southwest Virginia for FY 11. A total of $1,000 in one-time funding was included for the agency in the FY 10 budget. The agency requested $15,000 for FY 11. Brain Injury Services of Southwest Virginia provides case management services for citizens that have suffered brain injuries. Assistance is provided in the following areas: medical, legal, rehabilitative, financial, educational, and employment. $2,913 is included for NRV CARES, a 36% decrease of $1,647 – A total of $2,913 is included for NRV CARES for FY 11. The agency received $4,560 in the FY 10 budget. NRV CARES has requested $4,650, level funding, for FY 11 to maintain the availability of programs to citizens and referring agencies such as local Juvenile and Domestic Relations Courts, Departments of Social Services, and School Systems. The County’s funding level for FY 10 was 38%, which represents 32% of FY 09 clients served in the New River Valley who reside in the County. For FY 11, only 28% of its clients will come from Montgomery County. This reduction in funding is approved to bring the percentage of funding provided in line with the proportion of clients served projected for FY 11. NRV CARES is a nonprofit organization dedicated to protecting children and strengthening
OTHER AGENCIES 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 in the City of Radford. Locality Montgomery Pulaski Giles Floyd Radford Total
FY 10 $4,560 $4,600 $1,692 $0 $1,050 $11,902
NRV Cares Locality Funding % of Total FY 11 Req % of Total FY 11 Rec % of Total 38% $4,560 38% $2,913 28% 39% $4,600 39% $4,600 45% 14% $1,692 14% $1,692 16% 0% $0 0% $0 0% 9% $1,050 9% $1,050 10% 100% $11,902 100% $10,255 100%
Locality Montgomery Pulaski Giles Floyd Radford Total
NRV Cares Clients Served FY 09 % of Total FY10 % of Total 67 32% 50 28% 96 46% 63 36% 26 13% 33 19% 1 0% 15 9% 18 9% 15 9% 208 100% 176 100%
$38,749 is included for the Fairview District Home, a reduction of $791 or 2% – A total of $38,749 is included for the Fairview District Home for FY 11, which is a decrease of $791. The agency requested $38,749 for FY 11, which is a 2% decrease in funding from the previous fiscal year. 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. $17,942 is included for the New River Valley Workshop (Goodwill Industries) – A total of $17,942 is included for the New River Valley Workshop for FY 11 which is level funding. The Workshop provides jobs for mentally handicapped citizens of the New River Valley. In FY 10, the allocation of $17,942 funded two Montgomery County citizens at the workshop. For FY 11, funds totaling $19,854 are requested to maintain services for these two clients. Level funding for the New River Valley Workshop of $17,942 is provided to continue services for the two Montgomery County clients that are served by the New River Valley Workshop.
PAYMENTS TO PUBLIC SAFETY AGENCIES $11,379 is included for State Fire Prevention, an increase of $5,054 – A total of $11,379 is included for State Fire Prevention for FY 11. The agency received $6,325 in the FY 10 budget; therefore, this amount represents an increase of $5,054. Additional funding is required to cover the change in charge rate per acre of forest land from 5 cents to 9 cents. Based on the invoice from the State Forester for FY 09, the amount needed to cover the rate increase is $5,054. $13,111 is included for the Emergency Medical Services Council – A total of $13,111 is included for the Emergency Medical Services Council for FY 11. The agency received $13,111 in the FY 10 budget; therefore, this amount represents level funding. Funding requests are determined using a percapita formula based on the 2000 census. The formula was first implemented in FY 01 and calls for annual contributions of $2,500 plus $.15 per County resident. $15,700 is included for the Montgomery County Public Service Authority - A total of $15,700 is included for the PSA for FY 11. 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 – A total of $1,600 is included for the Medical Examiner for FY 11. The agency received $1,600 in the FY 10 budget; therefore, this amount represents level funding. According to §32.1-283 of the Code of Virginia, the medical examiner is
OTHER AGENCIES paid $20 per case. This recommendation provides the fee for 80 cases. Through January 2010, $640 has been expended, representing 32 cases. Total costs for FY 09 and FY 08 were $980 and $760, respectively; therefore, level funding is approved for FY 11. $25,000 is included for the Regional 911 Emergency Communications Authority – A total of $25,000 is included as the County’s share of the Regional 911 Emergency Communications Authority project. The regional 911 authority is being established to improve communications systems used by law enforcement and emergency personnel in the region. Future plans include housing the consolidated communications center and a central Emergency Operations Center in Montgomery County’s new public safety facility. The County, the Towns, and Virginia Tech previously each provided $25,000 toward the project. This recommendation continues the County’s share of funding at the same level.
PAYMENTS TO EDUCATIONAL/CULTURAL AGENCIES $35,680 is included for New River Community College, an increase of $1,601 or 4.7% – A total of $35,680 is included for the New River Community College for FY 11. The agency received $34,079 in the FY 10 final approved 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. Locality Population Montgomery 81,562 Pulaski Giles Floyd Radford Total
34,391 16,518 15,094 12,571 160,136
%
Prop. Values
%
51% $8,340,083,100 59% 21% $2,450,437,600 17% 10% $1,049,138,100 7% 9% $1,389,161,700 10% 8% $908,054,900 6% 100% $14,136,875,400 100%
Student Enrollment
%
1,755 47% 870 23% 539 14% 260 7% 346 9% 3,770 100%
Funding
%
$35,680 50% $15,445 22% $8,668 12% $5,710 8% $5,976 8% $71,479 100%
$5,000 is included for The Lyric Council, Inc. – A total of $5,000 is included for The Lyric Council, Inc. for FY 11. The agency received $5,000 in the FY 10 budget; therefore, this amount represents level funding. The Lyric Theatre is home to many music, theatrical, and film venues. This funding equals the amount provided to the Smithfield Plantation and the Montgomery Museum. $5,000 is included for the Montgomery Museum and Lewis Miller Regional Art Center, Inc. – A total of $5,000 is included for the Montgomery Museum and Lewis Miller Regional Art Center, Inc. for FY 11 to cover operational costs. The $5,000 will cover costs for building maintenance as well as other general operations. This funding recommendation equals the amount provided to the Smithfield Plantation and the Lyric Council. $5,000 is included for the Smithfield Plantation – A total of $5,000 is included for the Smithfield Plantation for FY 11. The agency received $5,000 in the FY 10 budget; therefore, this amount
OTHER AGENCIES represents level funding. This funding recommendation equals the amount provided to the Montgomery Museum and the Lyric Council. $8,114 is included for the Riner Cannery – A total of $8,114 is included for the Riner Cannery for FY 11. In prior years, the Board of Supervisors has appropriated $16,228 as supplemental appropriations to Montgomery County Public Schools to operate the Cannery. In FY 08, the Cannery had operational costs of $4,025. Funding was decreased in FY 10 based on new projected costs of operations. Level funding is provided for FY 11. $5,000 is included for the Rosa Peters Community Park – A total of $5,000 is included for the Rosa Peters Community Park for FY 11. The agency received $5,000 in the FY 10 budget; therefore, this amount represents level funding. 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.
PAYMENTS TO ENVIRONMENTAL AGENCIES $33,344 is included for the New River Valley Planning District Commission (NRVPDC) – A total of $33,344 was requested by the NRVPDC for FY 11. The NRVPDC 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 $1.23 per capita rate (unchanged from FY 10) for the County, excluding the towns of Blacksburg and Christiansburg and Virginia Tech. $11,455 is included for the Skyline Soil and Water Conservation District – A total of $12,269 was requested by the Skyline Soil and Water Conservation District for FY 11, which is an increase of $814 over the actual funding received in FY 10. 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. $700 is included for the New River-Highland Resource Conservation and Development Council – A total of $700 was requested by the New River-Highland Resource Conservation and Development Council for FY 11. The council provides regional education, training, and technical assistance on conservation and sustained use of natural resources. The agency receives additional funding from 11 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. $81,840 is included for the V.P.I. Cooperative Extension Services – A total of $81,840 was requested by the V.P.I. Cooperative Extension Services for FY 11. The agency received $81,840 in the FY 10 budget; therefore, this amount represents level funding. Cooperative Extension provides researchbased information to residents in the areas of Agriculture, Horticulture, Human and Family Resources and Youth Development. The County fully funds two full-time agents housed in the County; and provides 40% of funding for a part-time Master Gardner with Floyd, Pulaski, and Giles Counties each
OTHER AGENCIES paying 20% of the cost. The County also partially funds a Family and Consumer Science Agent and a Dairy Science Agent. Finally, the County funds 100% of a part-time 4-H technician position.
PAYMENTS TO ECONOMIC DEVELOPMENT AGENCIES $1,161 is included for the Montgomery County Chamber of Commerce – A total of $1,161 was included for dues payable to the Montgomery County Chamber of Commerce in FY 10. Therefore, this recommendation represents level funding. The Chamber works to promote tourism and economic development to prospective newcomers. $15,036 is included for the New River Valley Airport Commission – A total of $18,845 was requested by the New River Valley Airport Commission for FY 11, an increase of $3,809. The agency received $15,036 in the FY 10 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. In 2010, the localities who participate in the Joint Budget Process provided 37.67% of the Airport’s total operating budget. $72,369 is included for the NRV Economic Development Alliance – A total of $83,629 was requested by the NRV Economic Development Alliance for FY 11 and level funding is provided. The Alliance has a funding formula of $1 per capita for each member jurisdiction. The Towns of Blacksburg and Christiansburg are included in the population figure used to derive the budget request for Montgomery County; therefore, the funded amount is $72,369 plus the $11,000 provided by the Towns for a total of $83,369 to cover the population of Montgomery County. Of the 10 jurisdictions who fund the Alliance, Montgomery County and the Towns of Blacksburg and Christiansburg provided 44% of the local government funding, and 30% of the total operating budget in FY 10. Funding Source Montgomery County Christiansburg Blacksburg Total MC Pulaski County Dublin Town of Pulaski Total Pulaski Giles County Pearisburg Total Giles Floyd County Town of Floyd Total Floyd City of Radford Total Local Govt' Private Sector Other - Interest Grand Total
FY 10
$72,369 $5,000 $4,200 $81,569 $35,127 $1,500 $6,000 $42,627 $16,157 $1,000 $17,157 $13,874 $0 $13,874 $10,200 $165,427 $109,900 $0 $275,327
% of Total
26.28% 1.82% 1.53% 29.63% 12.76% 0.54% 2.18% 15.48% 5.87% 0.36% 6.23% 5.04% 0.00% 5.04% 3.70% 60.08% 39.92% 0.00% 100.00%
% of Gov't Funding
39.19% 2.71% 2.27% 44.18% 19.02% 0.81% 3.25% 23.09% 8.75% 0.54% 9.29% 7.51% 0.00% 7.51% 5.52% 100.00%
FY 11 Req. % of Total
$83,629 $5,000 $6,000 $94,629 $35,127 $1,500 $6,000 $42,627 $16,657 $1,000 $17,657 $13,874 $0 $13,874 $15,859 $184,646 $109,900 $5,454 $300,000
27.88% 1.67% 2.00% 31.54% 11.71% 0.50% 2.00% 14.21% 5.55% 0.33% 5.89% 4.62% 0.00% 4.62% 5.29% 61.55% 36.63% 1.82% 100.00%
% of Gov't Funding
45.29% 2.71% 3.25% 51.25% 19.02% 0.81% 3.25% 23.09% 9.02% 0.54% 9.56% 7.51% 0.00% 7.51% 8.59% 100.00%
$5,000 is included for Membership in the Virginia’s First Regional Industrial Facility Authority – A total of $5,000 was requested by the Virginia’s First Regional Industrial Facility Authority for FY 11, which is level funding. In July 1999, the Board of Supervisors authorized participation in the Virginia First Regional Industrial Facility Authority. The Authority was created to promote economic development in the New River Valley. The current project is the New River Valley Commerce Park.
OTHER AGENCIES $1,500 is included for Membership in the Virginia Institute on Local Government – A total of $1,500 was requested by the Virginia Institute on Local Government for FY 11, 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 on inquiries with broad multijurisdictional 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 11. $19,700 is included for the Metropolitan Planning Organization (MPO), which is a decrease of $1,468 – A total of $19,700 is included for the MPO for FY 11, which includes $8,700 for MPO and $11,000 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 11 is $19,700 ($8,700 is dedicated to MPO Planning and $11,000 to the Smart Way Bus). The decrease of $1,468 for the Smart Way Bus is due to a fare increase that went into effect on January 1, 2010. The Smart Way Bus operating expenses are expected to drop thereby reducing the local match requirement. $55,851 is included for Participation in the New River Valley Commerce Park Project – A total of $55,851 is requested for participation in the New River Valley Commerce Park Project for FY 11. The agency received the same amount in the FY 10 budget; therefore, this amount represents level funding. The County holds 20,309.6 shares of the project. There are ten other member jurisdictions providing 86.4% of the funding. The service provided to the eleven members of the NRV Commerce Park Project Participation Committee is the opportunity to participate in a larger economic development project than any one locality can undertake on its own. In FY 02, Montgomery County agreed to purchase the 169.17 shares made available by the withdrawal of Wythe County. In FY 03, the project completed the acquisition of 326 acres in Pulaski County, and another 205 acres in Phase II. Construction of one mile of access road is complete and 40 acres of the site are graded. The recommendation provides funding for the County’s shares which cover debt service and administration costs for the project. $50,000 is included for Participation in the Virginia Tech/Montgomery Regional Airport Authority – A total of $50,000 was requested by the Virginia Tech/Montgomery Regional Airport Authority for FY 11. The agency received $50,000 in the FY 10 budget; therefore, this amount represents level funding. 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. According to the Virginia Department of Aviation’s 2004 Economic Impact Analysis, the airport was responsible for a $760,000 increase in economic activity in 2004.
OTHER AGENCIES Department Description and Financial Data Human Service Agencies FY 09 Revised PAYMENTS New River Valley Detention Home New River Valley Free Clinic New River Community Action Women's Resource Center New River Family Shelter New River Valley Literacy Volunteers YM CA New River Valley Community Services Board State and Local Hospital Program New River Valley Agency on Aging Council on Human Relations New River Valley Senior Services Boys and Girls Club Brain Injury Services NRV CARES Fairview District Home M ountain Valley Charities Goodwill Industries/NRV Workshop TOTAL EXPENDITURES
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
267,128 30,994 87,478 47,012 5,051 6,170 1,325 196,499 18,699 30,652 1,500 13,228 10,000 1,000 4,560 45,839 5,500 17,942 790,577
FY 09 Actual $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
267,128 30,994 87,478 47,012 5,051 6,170 1,325 196,499 15,989 24,799 1,500 13,228 10,000 1,000 4,560 45,839 5,500 14,687 778,759
FY 10 Approved $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
305,034 30,994 87,478 47,012 5,051 6,170 146,499 30,652 1,500 13,228 10,000 1,000 4,560 39,540 17,942 746,660
FY 11 Base $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
FY 11 Addenda
+
305,034 30,994 87,478 47,012 5,051 6,170 146,499 30,652 1,500 13,228 10,000 4,560 39,540 17,942 745,660
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
FY 11 Approved
=
40,490 (6,382) (9,631) (2,930) (1,500) (1,543) 800 (1,647) (791) 16,866
Change App 10/ App 11
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
345,524 30,994 81,096 37,381 5,051 6,170 143,569 30,652 11,685 10,000 800 2,913 38,749
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $
40,490 (6,382) (9,631) (2,930) (1,500) (1,543) (200) (1,647) (791)
$ $
17,942 762,526
$ $ 15,866
Public Safety Agencies FY 09 Revised PAYMENTS State Fire Prevention Emergency M edical Services Council Public Service Authority 911 Emergency Communication Center M edical Examiner TOTAL EXPENDITURES
$ $ $ $ $ $
6,325 13,111 128,000 25,000 1,600 174,036
FY 09 Actual $ $ $ $ $ $
8,855 13,111 127,055 980 150,001
FY 10 Approved $ $ $ $ $ $
6,325 13,111 15,700 1,600 36,736
FY 11 Base $ $ $ $ $ $
FY 11 Addenda
+
6,325 13,111 15,700 1,600 36,736
$ $ $ $ $ $
FY 11 Approved
=
5,054 25,000 30,054
$ $ $ $ $ $
11,379 13,111 15,700 25,000 1,600 66,790
Change App 10/ App 11 $ 5,054 $ $ $ 25,000 $ $ 30,054
Educational/Cultural Agencies FY 09 Revised PAYMENTS New River Community College Lyric Theatre M ontgomery M useum Smithfield Plantation League of Women Voters Riner Cannery Rosa Peters Community Park TOTAL EXPENDITURES
$ $ $ $ $ $ $ $
31,940 5,000 59,000 5,000 16,228 5,000 122,168
FY 09 Actual $ $ $ $ $ $ $ $
31,940 5,000 59,000 5,000 5,000 105,940
FY 10 Approved $ $ $ $ $ $ $ $
34,079 5,000 5,000 5,000 8,114 5,000 62,193
FY 11 Base $ $ $ $ $ $ $ $
34,079 5,000 5,000 5,000 8,114 5,000 62,193
FY 11 Addenda
+ $ $ $ $ $ $ $ $
1,601 1,601
=
FY 11 Approved $ $ $ $ $ $ $ $
35,680 5,000 5,000 5,000 8,114 5,000 63,794
Change App 10/ App 11 $ 1,601 $ $ $ $ $ $ $ 1,601
OTHER AGENCIES Environmental Agencies FY 09 Revised PAYMENTS NRV Planning District Commission Skyline Soil-Water Conservation District New River-Highland Resource Conservation VPI Cooperative Extension Services TOTAL EXPENDITURES
$ $ $ $ $
33,344 11,455 700 84,857 130,356
FY 09 Actual $ $ $ $ $
33,344 11,455 700 72,492 117,991
FY 10 Approved $ $ $ $ $
33,344 11,455 700 81,840 127,339
FY 11 Base $ $ $ $ $
FY 11 Addenda
+
33,344 11,455 700 81,840 127,339
$ $ $ $ $
FY 11 Approved
= -
$ $ $ $ $
33,344 11,455 700 81,840 127,339
Change App 10/ App 11 $ $ $ $ $
-
Economic Development Agencies FY 09 Revised PAYMENTS M ontgomery County Chamber of Commerce NRV Airport Commission NRV Economic Development Alliance Virginia's First Regional Industrial Authority Virginia Institute on Local Government M etropolitan Planning Organization NRV Commerce Park Project Foreign Trade Zone VT/M ontgomery Airport Authority TOTAL EXPENDITURES
ď&#x20AC;
$ $ $ $ $ $ $ $ $ $
12,666 15,036 83,369 5,000 1,500 17,200 55,851 50,000 240,622
FY 09 Actual $ $ $ $ $ $ $ $ $ $
12,671 15,036 83,369 5,000 1,500 15,920 55,851 50,000 239,347
FY 10 Approved $ $ $ $ $ $ $ $ $ $
1,161 15,036 72,369 5,000 1,500 21,168 55,851 50,000 222,085
FY 11 Base $ $ $ $ $ $ $ $ $ $
1,161 15,036 72,369 5,000 1,500 21,168 55,851 50,000 222,085
FY 11 Addenda
+ $ $ $ $ $ $ $ $ $ $
(1,468) (1,468)
FY 11 Approved
= $ $ $ $ $ $ $ $ $ $
1,161 15,036 72,369 5,000 1,500 19,700 55,851 50,000 220,617
Change App 10/ App 11 $ $ $ $ $ $ (1,468) $ $ $ $ (1,468)
CONTINGENCIES - GENERAL
Citizens
Board of Supervisors
County Administrator
Contingencies
General
Special
CONTINGENCIES - GENERAL Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Contingencies-General TOTAL EXPENDITURES
$ $
242,832 242,832
$ $
-
$ $
371,400 371,400
$ $
371,400 371,400
$ $
-
$ $
371,400 371,400
$ $
-
EXPENDITURES BY CLAS S IFICATION General Contingencies TOTAL EXPENDITURES
$ $
242,832 242,832
$ $
-
$ $
371,400 371,400
$ $
371,400 371,400
$ $
-
$ $
371,400 371,400
$ $
-
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$
242,832
$
-
$
371,400
$
371,400
$
-
$
371,400
$
-
TOTAL REVENUES
$
242,832
$
-
$
371,400
$
371,400
$
-
$
371,400
$
-
CONTINGENCIES - GENERAL Division Description This Division provides for contingency reserves to pay for unanticipated expenditures that arise during the year that have not been included in the approved budget or expenditures that have been approved but the details of the expenditure have yet to be resolved. The County has two types of contingencies â&#x20AC;&#x201C; General and Special. The General Contingency is established to pay for unknown and unanticipated expenditures that arise during the year that have not been included in the approved budget. The Special Contingency serves as a holding account for known issues/expenditures the details of which have yet to be resolved.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
CONTINGENCIES - GENERAL Department Description and Financial Data Contingencies - General The General Contingencies department provides for a general contingency reserve to pay for unknown and unanticipated expenditures that arise during the year that have not been included in the approved budget. FY 09 Revised EXPENDITURES BY DEPARTMENT Contingencies-General
$
242,832
FY 09 Actual $
FY 10 Approved -
$
371,400
FY 11 Base $
371,400
FY 11 Addenda
+ $
= -
FY 11 Approved $
371,400
Change App 10/ App 11 $
-
CONTINGENCIES - SPECIAL
Citizens
Board of Supervisors
County Administrator
Contingencies
General
Special
ď&#x20AC;
CONTINGENCIES - SPECIAL Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Contingencies-Special TOTAL EXPENDITURES
$ $
127,258 127,258
$ $
-
$ $
50,000 50,000
$ $
50,000 50,000
$ $
262,500 262,500
$ $
312,500 312,500
$ 262,500 $ 262,500
EXPENDITURES BY CLAS S IFICATION Contingencies-Special TOTAL EXPENDITURES
$ $
127,258 127,258
$ $
-
$ $
50,000 50,000
$ $
50,000 50,000
$ $
262,500 262,500
$ $
312,500 312,500
$ 262,500 $ 262,500
REVENUE BY CLAS S IFICATION Local Recovered Costs TOTAL DES IGNATED REVENUE
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
TOTAL UNDES IGNATED REVENUE
$
127,258
$
-
$
50,000
$
50,000
$
262,500
$
312,500
$ 262,500
TOTAL REVENUES
$
127,258
$
-
$
50,000
$
50,000
$
262,500
$
312,500
$ 262,500
$ $
-
CONTINGENCIES - SPECIAL Division Description This Division provides for contingency reserves to pay for unanticipated expenditures that arise during the year that have not been included in the budget or expenditures that have been approved but the details of the expenditure have yet to be resolved. The County has two types of contingencies – General and Special. The General Contingency is established to pay for unknown and unanticipated expenditures that arise during the year that have not been included in the budget. The Special Contingency serves as a holding account for known issues/expenditures of which the details have yet to be resolved.
Base Budget Discussion Special Contingencies serves as a ―holding account‖ by setting dollars aside until issues are resolved, and monies—if needed—are distributed among the appropriate functions. There is no actual base budget for this Division. Funds held in Special Contingencies that are not used within the fiscal year revert to General Fund Balance at year end. For fiscal year 2010, funds were held in this account and distributed among departments as needed for the following: $50,000 is Held to Cover Additional Local Matching Costs for the Comprehensive Services Act – A total of $50,000 is held in abeyance for local matching costs in excess of the amount included in the Comprehensive Services Act Division Budget-510 based on historical expenditures and the County's 28.34% local match. If these funds are not needed, the funding will return to the County's General Fund Balance. This amount was reduced 50% from the $100,000 previously held. A detailed explanation can be found under the Comprehensive Services Act budget (Tab 510).
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. $262,500 is Added for Retirement Incentives – This increase is included in the Special Contingencies budget to reflect dollars included for a retirement incentive program. Suggested incentives such as sharing in the cost of health insurance premiums may result in future budget savings should employees chose to retire and their positions be held vacant.
CONTINGENCIES - SPECIAL Department Description and Financial Data Contingencies - Special The Special Contingency serves as a holding account for known issues/expenditures of which the details have yet to be resolved. Should the funds not be needed, they will revert to General Fund Balance. FY 09 Revised EXPENDITURES BY DEPARTMENT Contingencies-Special
$
127,258
FY 09 Actual $
FY 10 Approved -
$
50,000
FY 11 Base $
50,000
FY 11 Addenda
+ $
262,500
=
FY 11 Approved $
312,500
Change App 10/ App 11 $ 262,500
LAW LIBRARY
Citizens
General Assembly
Circuit Courts
Law Library
LAW LIBRARY Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT Law Library TOTAL EXPENDITURES
$ $
17,600 17,600
$ $
7,163 7,163
$ $
17,600 17,600
$ $
17,600 17,600
$ $
-
$ $
17,600 17,600
$ $
-
EXPENDITURES BY CLAS S IFICATION Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $
17,600 17,600
$ $ $
7,163 7,163
$ $ $
17,600 17,600
$ $ $
17,600 17,600
$ $ $
-
$ $ $
17,600 17,600
$ $ $
-
REVENUE BY CLAS S IFICATION Interest Fees (To)/From Fund Balance TOTAL DES IGNATED REVENUE
$ $ $ $
1,000 14,000 2,600 17,600
$ $ $ $
4,356 16,676 21,032
$ $ $ $
1,000 14,000 2,600 17,600
$ $ $ $
1,000 14,000 2,600 17,600
$ $ $ $
-
$ $ $ $
1,000 14,000 2,600 17,600
$ $ $ $
-
TOTAL UNDES IGNATED REVENUE
$
-
$
(13,868)
$
-
$
-
$
-
$
-
$
-
TOTAL REVENUES
$
17,600
$
7,163
$
17,600
$
17,600
$
-
$
17,600
$
-
LAW LIBRARY Division Description The Law Library provides legal information resources for attorneys and the courts. This division is selfsupporting from fees assessed on civil and criminal trials.
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 approved in the current fiscal year. No Notable Base Budget Adjustments
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
LAW LIBRARY Department Description and Financial Data Law Library The Law Library provides legal information resources for attorneys and the courts. Fees are used to support a telephone line, books and subscriptions, and Internet services to upgrade the library. FY 09 Revised EXPENDITURES BY DEPARTMENT Law Library
ď&#x20AC;
$
17,600
FY 09 Actual $
7,163
FY 10 Approved $
17,600
FY 11 Base $
17,600
FY 11 Addenda
+ $
= -
FY 11 Approved $
17,600
Change App 10/ App 11 $
-
MONTGOMERY COUNTY PUBLIC SCHOOLS
Citizens
Board of Supervisors
School Board
Montgomery County Public Schools
School Cafeteria Fund
ď&#x20AC;
School Operating Fund
MONTGOMERY COUNTY PUBLIC SCHOOLS Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT School Operating Fund School Cafeteria Fund TOTAL EXPENDITURES
$ $ $
101,754,693 4,197,715 105,952,408
$ $ $
98,656,582 4,152,161 102,808,742
$ $ $
96,424,724 3,772,715 100,197,439
$ $ $
87,304,529 3,804,715 91,109,244
$ $ $
1,312,291 1,312,291
$ $ $
88,616,820 3,804,715 92,421,535
$ $ $
(7,807,904) 32,000 (7,775,904)
EXPENDITURES BY CLASSIFICATION Instruction Admin/Attend/Health Transportation Operations & Maintenance Non-Instruction School Nutrition Restoration of County Funds Additional County Funds TOTAL EXPENDITURES
$ $ $ $ $ $ $ $ $
75,198,022 3,883,170 6,282,934 16,277,617 112,950 4,197,715 105,952,408
$ $ $ $ $ $ $ $ $
74,481,567 3,810,940 5,222,735 15,019,598 121,741 4,152,161 102,808,742
$ $ $ $ $ $ $ $ $
74,775,041 3,974,854 4,509,496 13,152,849 12,484 3,772,715 100,197,439
$ $ $ $ $ $ $ $ $
68,352,835 3,527,493 4,169,542 12,556,336 10,614 3,804,715 (702,080) (610,211) 91,109,244
$ $ $ $ $ $ $ $ $
702,080 610,211 1,312,291
$ $ $ $ $ $ $ $ $
68,352,835 3,527,493 4,169,542 12,556,336 10,614 3,804,715 92,421,535
$ $ $ $ $ $ $ $ $
(6,422,206) (447,361) (339,954) (596,513) (1,870) 32,000 (7,775,904)
REVENUE BY CLASSIFICATION Sales Taxes Basic Aid Other SOQ Incentive Programs Categorical Lottery Funded Programs Federal Funds Other Local Funds State Recordation Other State Funds State Construction Fund Balance Interest General Fund Transfer TOTAL DESIGNATED REVENUE
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
10,453,439 30,741,285 10,862,798 622,000 280,445 4,529,688 5,835,182 2,844,072 186,658 60,642 263,158 39,273,041 105,952,408
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
9,693,183 30,920,333 11,276,981 638,209 11,304 4,280,245 6,782,827 3,024,490 285,259 38,158 35,758 35,919,887 102,906,634
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
10,301,727 27,795,113 10,816,909 622,000 374,103 3,649,244 8,710,022 2,565,614 186,658 72,069 35,103,980 100,197,439
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
9,812,643 25,148,960 8,531,284 875,563 448,243 2,821,009 5,609,973 2,597,614 148,467 72,069 641,519 34,401,900 91,109,244
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
1,312,291 1,312,291
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
9,812,643 25,148,960 8,531,284 875,563 448,243 2,821,009 5,609,973 2,597,614 148,467 72,069 641,519 35,714,191 92,421,535
$ $ $ $ $ $ $ $ $ $ $ $ $ $ $
(489,084) (2,646,153) (2,285,625) 253,563 74,140 (828,235) (3,100,049) 32,000 (38,191) 641,519 610,211 (7,775,904)
TOTAL UNDESIGNATED REVENUE
$
-
$
$
-
$
-
$
-
$
-
$
TOTAL REVENUES
$
105,952,408
$
$
100,197,439
$
91,109,244
$
1,312,291
$
92,421,535
$
(97,892) 102,808,742
(7,775,904)
MONTGOMERY COUNTY PUBLIC SCHOOLS Division Description The Montgomery County Public Schools (MCPS) serves 9,561 students through 12 elementary schools (grades K-5), four middle schools (grades 6-8), four high schools (grades 9-12), and central administrative offices. MCPS also provides two alternative education schools and well-received adult and community education programs. 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. MCPS employs over 1,075 instructional personnel and 447 non-instructional support personnel. The average operational expenditure per pupil for FY 2007-2008 was $9,798. The seven elected members of the School Board and the Superintendent of Schools provide leadership and management for the school division.
Budget Discussion $88,616,820 is provided for the School Operating Fund – $88,616,820 in total funding is provided for the School Operating Fund, which represents a decrease of $7,807,904 from the FY 10 Approved Budget. Of this amount, County General Fund Dollars total $35,714,191, an increase of $610,211 from the FY 10 Approved Budget. State funding reductions have reduced the Schools’ operating budget by $9,143,334. Recognizing the shortfall in County revenue, the School Board’s proposed budget included a 2% or $702,080 reduction in County dollars. To help offset the state reductions, funding is provided to restore the $702,080 reduction proposed by the schools and adds an additional $610,211. This addition provides a $1,312,291 net increase over the School Board’s proposed budget for FY 11. The approved budget also reflects the inclusion of $641,519 in one-time only funds as adopted by the School Board.
School Operating Fund FY 10 Approved Budget FY 11 School Board Proposed FY 11 Reconciled State Budget FY 11 County Approved
Designated State, Federal, Local Dollars $ 61,320,744 $ 56,465,156 $ 53,174,649 $ 52,902,629
County Dollars $ 35,103,980 $ 34,401,900 $ 34,401,900 $ 35,714,191
Additional County Dollars Added Over School Board Proposed
$ $ $ $
Total 96,424,724 90,867,056 87,576,549 88,616,820 $
1,312,291
$3,804,715 is provided for the School Cafeteria Fund – $3,804,715 in total funding is provided for the School Cafeteria Fund, which represents an increase of $32,000 from the FY 10 Approved Budget.
MONTGOMERY COUNTY PUBLIC SCHOOLS Department Description and Financial Data 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. FY 09 Revised EXPENDITURES BY DEPARTMENT School Operating Fund
$ 101,754,693
FY 09 Actual $
98,656,582
FY 10 Approved $
96,424,724
FY 11 Base $
FY 11 Addenda
+
87,304,529
=
$ 1,312,291
Change App 10/ App 11
FY 11 Approved $
88,616,820
$
(7,807,904)
School Cafeteria 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 divisionâ&#x20AC;&#x2122;s operating budget. Revenues are received from the sale of breakfast, lunch, ala-carte items, catering, and reimbursements from Federal nutrition programs. FY 09 Revised EXPENDITURES BY DEPARTMENT School Cafeteria Fund
$
4,197,715
FY 09 Actual $
4,152,161
FY 10 Approved $
3,772,715
FY 11 Base $
3,804,715
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
3,804,715
$
32,000
MONTGOMERY COUNTY PUBLIC SCHOOLS CAPITAL CONSTRUCTION
Citizens
Board of Supervisors
School Board
Montgomery County Public Schools School Capital Construction
MONTGOMERY COUNTY PUBLIC SCHOOLS CAPITAL CONSTRUCTION Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT School Capital Construction TOTAL EXPENDITURES
$ 2,367,772 $ 2,367,772
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
$ $
-
EXPENDITURES BY CLASSIFICATION Personal Services Operations & Maintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ 2,367,772 $ 2,367,772
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
$ $ $ $
-
REVENUE BY CLASSIFICATION General Fund Transfer Fund Balance/Other Revenue Transfer to Debt Service TOTAL DESIGNATED REVENUE
$ 2,367,772 $ $ $ 2,367,772
$ $ $ $
1,640,871 1,640,871
TOTAL UNDESIGNATED REVENUE
$
TOTAL REVENUES
$ 2,367,772
Total Authorized Personnel (FTE)
-
0
$ $ 1,873,545 $ (1,873,545) $ -
$ $ 1,893,883 $ (1,893,883) $ -
$ $ $ $
-
$ $ 1,893,883 $ (1,893,883) $ -
$ $ $ $
$ (1,640,871)
$
-
$
-
$
-
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
0
0
0
0
0
20,338 (20,338) -
0
MONTGOMERY COUNTY PUBLIC SCHOOLS CAPITAL CONSTRUCTION Division Description The School Capital Construction Fund is used to fund the capital costs of future school capital project needs. Dollars earmarked for this fund will be used in future years for new school capital construction.
Budget Discussion $1,893,883 is Transferred to the Debt Service Fund for School Debt Service â&#x20AC;&#x201C; $1,893,883 is transferred to the Debt Service Fund for School Debt Service. In prior years, the County earmarked 4 cents of the tax rate for new school construction. In FY 10, the County transferred $1,873,545 from this fund to cover a portion of debt service costs for the 2008 debt issued for new schools. For FY 11, the transfer requirement is $1,893,883. The chart below shows the use of funds over the past two fiscal years. Total New School Construction Account Used for Debt Service in FY 10 Used for Debt Service in FY 11 Balance for Future Years
$6,849,808 ($1,873,545) ($1,893,883) $3,082,380
MONTGOMERY COUNTY PUBLIC SCHOOLS CAPITAL CONSTRUCTION Department Description and Financial Data School Capital Construction FY 09 Revised EXPENDITURES BY DEPARTMENT School Capital Construction
$ 2,367,772
FY 09 Actual $
FY 10 Approved -
$
FY 11 Base -
$
FY 11 Addenda
+ -
$
= -
Change App 10/ App 11
FY 11 Approved $
-
$
-
GENERAL GOVERNMENT DEBT SERVICES
Citizens
Board of Supervisors
County Administrator
General Government Debt Services
County Debt Service
School Debt Service
GENERAL GOVERNMENT DEBT SERVICES Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
=
FY 11 Approved
Change App 10/ App 11
EXPENDITURES BY DEPARTMENT County Debt Service School Debt Service Reserve Funds Debt Service Contingency TOTAL EXPENDITURES
$ 4,976,993 $ 8,956,454 $ $ 125,606 $ 14,059,053
$ $ $ $ $
4,976,992 8,955,299 13,932,291
$ 6,329,701 $ 11,820,508 $ 875,000 $ $ 19,025,209
$ 6,210,132 $ 11,200,159 $ 352,692 $ $ 17,762,983
$ $ $ $ $
-
$ 6,210,132 $ 11,200,159 $ 352,692 $ $ 17,762,983
$ (119,569) $ (620,349) $ (522,308) $ $ (1,262,226)
EXPENDITURES BY CLAS S IFICATION Principal Interest Administrative Costs Future Literary Fund Loan Payments Reserve Funds Debt Service Contingency TOTAL EXPENDITURES
$ 8,080,479 $ 5,828,217 $ 24,751 $ $ $ 125,606 $ 14,059,053
$ $ $ $ $ $ $
8,082,544 5,826,237 23,510 13,932,291
$ 9,876,842 $ 7,413,367 $ 35,000 $ 825,000 $ 875,000 $ $ 19,025,209
$ 10,486,546 $ 6,888,745 $ 35,000 $ $ 352,692 $ $ 17,762,983
$ $ $ $ $ $ $
-
$ 10,486,546 $ 6,888,745 $ 35,000 $ $ 352,692 $ $ 17,762,983
$ 609,704 $ (524,622) $ $ (825,000) $ (522,308) $ $ (1,262,226)
REVENUE BY CLAS S IFICATION State School Construction General Fund Transfer School Capital Fund Transfer Debt Service Fund Balance Interest/Freed Up Debt Service Reserve TOTAL DES IGNATED REVENUE
$ 227,535 $ 13,831,518 $ $ $ $ 14,059,053
$ $ $ $ $ $
228,132 13,383,528 320,631 13,932,291
$ $ 16,973,985 $ 1,873,545 $ $ 177,679 $ 19,025,209
$ $ 15,623,985 $ 1,893,883 $ 175,000 $ 70,115 $ 17,762,983
$ $ $ $ $ $
-
$ $ 15,623,985 $ 1,893,883 $ 175,000 $ 70,115 $ 17,762,983
$ $ (1,350,000) $ 20,338 $ 175,000 $ (107,564) $ (1,262,226)
TOTAL UNDES IGNATED REVENUE
$
-
$
0
$
$
-
$
-
$
$
TOTAL REVENUES
$ 14,059,053
$
13,932,291
$ 17,762,983
$
-
$ 17,762,983
-
$ 19,025,209
-
-
$ (1,262,226)
GENERAL GOVERNMENT DEBT SERVICES Division Description Included in the Debt Service Budget are principal, interest and administrative fees on long-term outstanding debt. Examples of such debt service accounts are those that are required for the issuance of the general obligation bonds to fund county and public schools, new constructions, building improvements and renovations and to fund other county capital improvements.
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 approved in the current fiscal year. ($1,262,226) is Removed from the Base Budget â&#x20AC;&#x201C; The base budget is adjusted each year to cover the cost of principal, interest and administrative fees associated with long-term debt. o The FY 10 budget included a one-time transfer of $1,050,000 from the General Fund to provide funds to shave the peak of debt service costs over six years. $175,000 of these funds will be used in FY 11 to offset debt service. o An additional $300,000 was reduced due to debt service savings resulting from the planned issuance of interest free Qualified School Construction Bonds (QSCB) rather than Literary Loan debt at an interest rate of 3%. o The use of funds generated by the four cents of the tax rate previously set aside increased $20,338, for a total of $1,893,883. o The planned use of interest earnings is reduced by $107,564 due to a projected decrease in interest rates. These adjustments were made to reconcile the base budget to the amount of funding required to fund FY 11 debt service requirements. $352,692 in One-time Only Funding is Included as a Contingency â&#x20AC;&#x201C; These funds are one-time only funds that will be used in future years to cover debt service costs. The debt service schedule assumed interest earnings would pay a portion of debt payments in future years. The issuance of QSCB bond payments rather than Literary Loan debt has deferred the first debt service payment until FY 12. Given the low interest rates, a one-time contingency fund will be used to offset interest earnings if they are lower than expected.
Addenda and Reduction Discussion Addenda consist of dollars over and above the base budget target for operating and capital. Approved addenda items are generally for new and/or expanded services/initiatives. Reductions reflect dollars reduced in revenue and/or expense necessary to address a shortfall in the general fund revenue. No Addenda Added
GENERAL GOVERNMENT DEBT SERVICES Department Description and Financial Data County Debt Service The County Debt Service budget includes principal, interest and administrative fees for all County long-term outstanding debt. FY 09 Revised EXPENDITURES BY DEPARTMENT County Debt Service
FY 09 Actual
$ 4,976,993
$
4,976,992
FY 10 Approved
FY 11 Base
$ 6,329,701
$ 6,210,132
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
6,210,132
$
(119,569)
School Debt Service The School Debt Service budget includes principal, interest and administrative fees for all School long-term outstanding debt. FY 09 Revised EXPENDITURES BY DEPARTMENT School Debt Service
FY 09 Actual
$ 8,956,454
$
8,955,299
FY 10 Approved
FY 11 Base
$ 11,820,508
$ 11,200,159
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $ 11,200,159
$
(620,349)
Reserve Funds The Reserve Funds budget includes funds transferred from the Board designated Debt Service Reserve Fund and the Rainy Day Fund. These funds will be used to cover a portion of the debt service payments through 2015, allowing the County to “shave the peak” of the debt service costs and alleviating the impact of debt service costs on the real estate tax rate. FY 09 Revised EXPENDITURES BY DEPARTMENT Reserve Funds
$
FY 09 Actual -
$
FY 10 Approved -
$
FY 11 Base
875,000
$
FY 11 Addenda
+
352,692
$
= -
Change App 10/ App 11
FY 11 Approved $
352,692
$
(522,308)
Debt Service Contingency The Debt Service Contingency budget includes excess funding that is was needed to pay for the County and School existing debt service requirements in FY 08 and FY 09. In FY 06, debt service costs to pay principal and interest payments on outstanding County and School Debt were consolidated into one fund. This contingency holds the unallocated debt service savings that can be used for future debt service. FY 09 Revised EXPENDITURES BY DEPARTMENT Debt Service Contingency
$
125,606
FY 09 Actual $
FY 10 Approved -
$
FY 11 Base -
$
FY 11 Addenda
+ -
$
= -
Change App 10/ App 11
FY 11 Approved $
-
$
-
MONTGOMERY COUNTY CAPITAL
Citizens
Board of Supervisors
County Capital
MONTGOMERY COUNTY CAPITAL Budget Summary FY 09 Revised
FY 09 Actual
FY 10 Approved
FY 11 Base
FY 11 Addenda
+
Change App 10/ App 11
FY 11 Approved
=
EXPENDITURES BY DEPARTMENT County Capital TOTAL EXPENDITURES
$ 1,692,609 $ 1,692,609
$ $
-
$ $
335,720 335,720
$ $
340,000 340,000
$ $
-
$ $
340,000 340,000
$ $
4,280 4,280
EXPENDITURES BY CLAS S IFICATION Personal Services Operations & M aintenance Capital Outlay TOTAL EXPENDITURES
$ $ $ 1,692,609 $ 1,692,609
$ $ $ $
-
$ $ $ $
335,720 335,720
$ $ $ $
340,000 340,000
$ $ $ $
-
$ $ $ $
340,000 340,000
$ $ $ $
4,280 4,280
REVENUE BY CLAS S IFICATION Transfer from General Fund Transfer to General Fund TOTAL DES IGNATED REVENUE
$ 1,692,609 $ $ 1,692,609
$ 1,692,609 $ (1,867,973) $ (175,364)
$ $ $
335,720 335,720
$ $ $
340,000 340,000
$ $ $
-
$ $ $
340,000 340,000
$ $ $
4,280 4,280
TOTAL UNDES IGNATED REVENUE
$
-
$
175,364
$
-
$
-
$
-
$
-
$
-
TOTAL REVENUES
$ 1,692,609
$
-
$
335,720
$
340,000
$
-
$
340,000
$
4,280
MONTGOMERY COUNTY CAPITAL Division Description The County Capital Fund is used to fund the capital costs of future County capital project needs. Dollars earmarked for this fund will be used in future years for County capital needs.
Budget Discussion $340,000 or One-Half Cent of the Real Estate Tax Rate is Earmarked for Fire and Rescue Capital â&#x20AC;&#x201C; $340,000 or one half cent of the real estate tax rate has been earmarked for Fire and Rescue Capital equipment. One cent of the real estate tax rate is estimated to generate $680,000. In FY 09, the County set aside one cent of the tax rate to provide the Fire and Rescue Commission with an ongoing source of cash-to-capital funding to fund fire and rescue equipment needs. However, due to the current shortfall of General Fund revenue, this was reduced to a half cent of the real estate tax rate for FY 10 and is continued at a half cent for FY 11.
MONTGOMERY COUNTY CAPITAL Department Description and Financial Data County Capital FY 09 Revised EXPENDITURES BY DEPARTMENT County Capital
$ 1,692,609
FY 09 Actual $
FY 10 Approved -
$
335,720
FY 11 Base $
340,000
FY 11 Addenda
+ $
= -
Change App 10/ App 11
FY 11 Approved $
340,000
$
4,280