Montgomery County, Va. FY 25 Proposed Budget

PROPOSED BUDGET FOR FISCAL YEAR 2025

MONTGOMERY COUNTY, VIRGINIA Board of Supervisors

Angela M. Hill | County Administrator

Christopher S. Lawrence | Deputy County Administrator

Bradley N. St. Clair | Assistant County Administrator

Marc M. Magruder | Director of Management and Budget

Paul F. Kaiser | Business/Financial Analyst/CIP Coordinator

Kari L. Furrow | Budget/Financial Analyst

Susan S. Dickerson | Administrative Coordinator

Derek Kitts District B

Steve Fijalkowski Vice Chair District C

Sara Bohn District A

Mary Biggs Chair District F

Anthony Grafsky District E

April DeMotts District G

Todd King District D

Scenic view of the Riner area of Montgomery County.

PROPOSED BUDGET FOR FISCAL YEAR 2025

BUDGET MESSAGE

March 4, 2024

Dear Honorable Members of the Board of Supervisors:

Montgomery County is growing, evolving, and adapting as we focus on our future. However, as we look to the future, we need to execute a strategic funding plan to support identified initiatives as we continue to provide superior customer service to our citizens. In the information that follows, an overview of the proposed Fiscal Year 2025 (FY 25) budget is provided.

For the FY 25 budget, I am proposing a total budget of $254.6 million, an increase of $18.2 million, or 7.7 percent, over the current fiscal year, and a real estate tax rate of 75 cents per $100 of assessed value, a 5 cent increase over the Fiscal Year 2024 (FY 24) tax rate of 70 cents. Each penny of the real estate tax rate generates approximately $1.2 million in additional revenue The proposed 5 cent real estate tax rate increase provides the additional funding necessary to successfully continue operations and capital projects at Montgomery County Public Schools, the County, as well as 47 outside agencies that support human services, public safety, education, cultural, environmental, and economic development initiatives throughout our community.

Funding sources for the proposed budget are primarily from three areas: the recommended 5 cent real estate rate tax increase; local growth; and designated funds. The proposed budget includes additional funding for the Montgomery County Public Schools (MCPS), the County, and the restoration of the penny to the capital funds that was removed from both MCPS and the County in the FY 24 budget.

Funding Sources

In January, County staff provided revenue estimates for the Board to review; however, those estimates have since been revised as a result of new information. Currently, we are projecting $5.9 million in new revenue growth for FY 25. Since the estimates were originally provided, it appears the Federal Reserve will not reduce interest rates as quickly as previously expected. The County’s interest rate on deposits is now projected at an average of 4 percent for FY 25 versus the previous projection of 3.5 percent. Additional personal property and sales tax information also became available since the original estimates, which indicates more FY 25 growth than previously projected. While we currently continue to experience higher growth in some areas, overall revenue growth is expected to trend back to normal levels as we move through FY 25.

My tax rate recommendation is based on the Governor’s proposed FY 25 budget, which was released December 20, 2023, and provided additional funding of $5.5 million for MCPS, including a 1 percent salary bonus for MCPS employees. The General Assembly is currently reviewing Senate and House

budget bills, both of which indicate the County could receive more State funding for MCPS in FY 25 ranging from an additional estimated $2 million to $5 million.

While I am recommending an advertised 75 cent real estate tax rate, the Board may ultimately choose to decrease the suggested 5 cent tax rate increase should the State provide significantly more funding than currently projected. The Board cannot approve a higher tax rate without an additional advertisement; however, the real estate tax rate can be decreased from what was advertised. In moving forward with an advertised real estate tax rate of 75 cents per $100 of assessed real estate property, the Board will have the opportunity to adjust the budget and tax rate prior to adopting them.

Proposed Funding

The Board has emphasized a desire to prioritize and support several areas to include education, public safety, economic development, transportation, public utilities, community development and land use, parks and recreation, and community health and wellbeing. The proposed FY 25 budget touches upon each of the Board’s priorities.

Every budget has challenges and opportunities. This year is no different. However, some of the challenges are more unique this year due to continued economic uncertainty and potential additional funding from the State. While it is positive the State is likely to provide additional funding for MCPS this year, not knowing the amount provides a challenge. Daily we strive to be responsible with the tax payers’ dollars. With that in mind, our goal is to present the Board with a budget that addresses identified needs without providing a surplus in funds.

Of the proposed $254.6 million budget, I am recommending:

• $154.9 million, a 9 percent increase over FY 24, be allocated to Montgomery County Public Schools to include the school operating budget; the school nutrition fund; and the school capital fund, which includes adding 0.5 cents of the real estate tax rate, restoring total funding to 2.5 cents of the real estate tax rate;

• $69.7 million, an 8.5 percent increase over FY 24, be allocated to General Government Functions to include funding for public safety, human services, libraries, and parks and recreation, as well as general government administration and operations;

• $4.4 million be allocated to the County Capital Fund, adding 0.5 cents of the real estate tax rate, which restores total funding of 2.5 cents of the real estate tax rate to this fund;

• $20.1 million be allocated for School Debt Service;

• $5.1 million be allocated for County Debt Service; and

• $0.4 million be allocated for Economic Development Incentives.

Of the $254.6 million proposed budget, $94.1 is comprised of State funding for mandated items consisting primarily of education in the amount of $78.0 million, constitutional offices in the amount of $8.0 million, social services in the amount of $6.1 million, and the Children Services Act program in the amount of $1.2 million

Funding Montgomery County Public Schools

In keeping with previous County budgets, I am proposing a significant portion of the overall budget be allocated to MCPS, specifically 69 percent of the total budget. In response to the Board of Supervisors’ desire to engage and collaborate with the schools, County staff and I have worked very closely with the Superintendent and MCPS staff throughout the entire budget process.

The FY 25 proposed budget includes $5.9 million in increased County funding for the MCPS operating budget. MCPS requested $6.8 million in increased funding from the County for FY 25 State and Federal funding of $5.8 million is also included for MCPS, bringing the total increase to $11.7 million based on the Governor’s proposed budget. While final designated school funding from the State is unknown at this time, it is generally anticipated that it will increase.

The proposed budget includes 2.5 cents of the real estate tax rate to be earmarked for MCPS capital projects, restoring the 0.5 cents that was removed in the FY 24 budget.

Focusing on Superior Customer Service

My vision for our organization is to focus on essential County operations and services; support and empower employees at all levels of the organization; and provide superior customer service to our citizens. As we move forward, the County has an opportunity to capture growth from local revenue, additional state funding for MCPS, and additional dollars generated by increasing the real estate tax rate. The population of Montgomery County has grown more than 21 percent in the last 20 years, from approximately 84,000 to nearly 102,000 citizens.

As the County’s population and demand for services have grown, many departments have been managing increased complexity and workload with limited employees and resources. In order to continue to provide superior customer service to our citizens, we need to address the County’s internal needs. Traditionally, County staff have been somewhat hesitant to ask for their true needs. Now is the time to begin addressing the identified needs and empowering employees to do their best as they serve our citizens by providing them with the staff, tools, and overall resources they need

The County strives to promote and facilitate a culture of appreciation, collaboration, teamwork, and service. As a means of collaboration and accountability, the County’s internal budget process requires each County department present and justify budget requests to the County’s leadership team. This allows department requests to be fully vetted prior to making recommendations to the Board of Supervisors. In addition, it builds collaboration among the team by allowing them to discuss needs and issues with their peers. It also provides an opportunity for the team to gain a better understanding of each area of responsibility and often leads to identifying creative solutions to challenges.

During the internal budget request process for FY 25, County departments requested 12 new positions, and 11 reclassifications of existing positions. For FY 25, I am proposing 6 new full time County positions:

• Public Information – Multimedia Specialist;

• General Services – Administrative Assistant;

• General Services – Maintenance Worker;

• Human Services – Volunteer Coordinator;

• Planning and GIS – Planner II Transportation; and

• Planning and GIS – Zoning Compliance Officer.

While each of the 12 new positions requested by County departments are warranted, it is important the additional positions are added strategically. I will work with staff to implement a plan to address the remaining requests in future years. Funding is also recommended to address 11 requested reclassifications, and to allow the County to realign some existing positions in the County’s compensation and classification plan to maintain the plan’s integrity.

I am recommending $1.9 million be allocated to provide a 5 percent pay increase to all County employees. The County has strived to maintain competitive salaries for our employees. In order to continue this strength and not fall behind the market, a 5 percent adjustment is necessary. Preliminary estimates of health insurance rate increases indicate an adjustment of approximately 10 percent may be necessary in FY 25. As a result, $0.5 million is included in Special Contingencies to provide funding for this increase rather than passing it to employees, should an increase be necessary

To enhance recruitment, retention, succession planning, and career development efforts, I am recommending $205,000 be allocated to a variety of initiatives to support employees. These funds will be used to enhance the annual service awards program; expand the tuition reimbursement program; and other career development efforts and employee events.

Outside Agency Requests

Included in the proposed FY 25 budget is an additional $121,180, a 4 percent increase over FY 24, to fund requests from outside agencies I am proposing a total of $3.2 million in funding for 47 outside agencies that support human services, public safety, education, cultural, environmental, and economic development initiatives throughout our community. A detailed list of the proposed funding for the 47 outside agencies can be found on pages numbered 249 through 263 of the FY 25 proposed budget book.

Maintaining Financial Strength and Security

The County is fortunate to have several highly-skilled and dedicated financial experts on staff in the Office of Management and Budget who help prepare the proposed budget annually. Local, regional and national trends and projections are analyzed and scrutinized at length in preparation for the proposed budget. The proposed FY 25 budget factors in the County’s proven financial practices and policies, which have allowed us to earn a bond rating of AA+. As a testament to the County’s sound financial practices, we continue to demonstrate our commitment to maintain financial strength and security through sustainable and responsible financial activity by both the Board of Supervisors and County staff. While it is challenging to fund every budget request, those outlined in the proposed FY 25 budget are a significant step in a positive direction for both MCPS and the County.

Again, the proposed FY 25 budget of $254.6 million and real estate tax rate of 75 cents per $100 of assessed value provides funding that will address identified needs in response to our growing community. A budget timeline and calendar has been provided in the proposed budget book. At this time, we are suggesting you approve the FY 25 budget and tax rate on April 15, 2024

Thank you all for your continued guidance and support. As you review the proposed FY 25 budget, please let me know of any questions you may have.

Sincerely,

Angela M. Hill , CPA, CGMA County Administrator

PROPOSED BUDGET FOR FISCAL YEAR 2025

TABLE OF CONTENTS

PROPOSED BUDGET FOR FISCAL YEAR 2025

OVERVIEW OF MONTGOMERY COUNTY

OVERVIEW OF MONTGOMERY COUNTY

Montgomery County, Virginia

Since its founding in the eighteenth century, Montgomery County has experienced a rich history in agriculture, manufacturing, and technology with ties to notable historical figures to include George Washington and even Daniel Boone. The county has experienced consistent growth throughout the years.

Montgomery County – which is home to two of the state’s four largest towns, Blacksburg and Christiansburg – is a high-tech community strategically located on the Interstate 81 corridor.

The county provides a full range of services to its approximately 100,000 residents to include: law enforcement; fire and rescue; planning and GIS; economic development; social services; courts; parks and recreation; general services; environmental services; animal control; libraries; and schools.

Montgomery County traces its origin to 1776 when it was formed and named after General Richard Montgomery, an American hero of the French and Indian War and the American Revolution. The first settlement, Draper’s Meadow, was established in the 1740s but was destroyed by Shawnee Indians during the French and Indian War.

Christiansburg, the county seat, was incorporated in 1792 and named in honor of Colonel William Christian. This community was an important stop on the Wilderness Road, which roughly corresponds to the present day U.S. Route 11. As the retail hub of the county, Christiansburg is host to several shopping centers and restaurants.

Blacksburg was incorporated in 1871. The town originated on tracts of land donated by William Black – for whom it was named – and was established at the same site as the previous settlement of Draper’s Meadow. Blacksburg is home to Virginia Tech, one of the nation’s leading educational institutions and research universities. The

OVERVIEW OF MONTGOMERY COUNTY

town is also home to the Virginia Tech Corporate Research Center.

Graduates from area colleges and universities add to the abundant, educated workforce to make a probusiness community with a solid mix of high-tech, manufacturing, retail and professional services –including a variety of Fortune 500 firms.

Snapshot:

Population and Economy

The graphics and charts provided below have been obtained from the Labor Market Information report provided by the Virginia Employment Commission.

Status of our Economy:

Expected to outgrow our urban neighbor by 2030.

Source: Weldon Cooper Center for Public Service, U.Va., 2017.

Population by Gender

Source: 2010 Census.

Under 5 years

5-9 years

10-14 years

15-19 years

20-24 years

25-29 years

30-34 years

35-39 years

40-44 years

45-49 years

50-54 years

55-59 years

60-64 years

65-69 years

70-74 years

75-79 years

80-84 years

OVERVIEW OF MONTGOMERY COUNTY

OVERVIEW OF MONTGOMERY COUNTY

Projected Population Change

Source: U.S. Census Bureau, Virginia Employment Commission.

Economic Profile

Montgomery County maintains a few of the very industries that were popular at its inception to include agriculture and manufacturing. In addition, technology, health care, education, retail, hospitality, and food service are now among popular industries throughout the county. According to the Local Area Unemployment Statistics by the Virginia Employment Commission, Montgomery County consistently maintains an average unemployment rate that is lower than the national average, with a recorded rate of 2.6 percent compared to the national rate of 3.5 percent as of December 2023.

OVERVIEW OF MONTGOMERY COUNTY

Unemployment Rates

Source: Virginia Employment Commission, Economic Information & Analytics, Local Area Unemployment Statistics.

Employment by Industry

Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment and Wages (QCEW), 3rd Quarter (July, August, September) 2023.

PROPOSED BUDGET FOR FISCAL YEAR 2025

BUDGET SUMMARY

BUDGET SUMMARY

Introduction

The FY 25 proposed County budget for all funds (net of transfers) totals $254.6 million. The General Fund budget totals $164.5 million, including transfers to other funds, such as the School Operating Fund. The School Operating Fund totals $146.6 million, including the transfer from the County of $64.3 million. The general government portion of the General Fund (net of transfers to other funds) totals $69.7 million and the School Operating Fund (net of transfers) totals $146.2 million. The total County budget also includes the Debt Service Fund ($25.2 million), the Law Library Fund ($17,600), the School Nutrition Fund ($5.7 million), funding for County Capital ($4.4 million), School Capital ($3 million), and the Economic Development Authority Incentive Program ($0.4 million).

The FY 25 proposed real estate tax rate is 75 cents per $100 of assessed value. The FY 24 approved rate is 70 cents. The proposed budget includes a 5-cent real estate tax rate increase from the FY 24 approved budget.

GENERAL FUND

The following highlights major changes in expenditure areas. Detailed explanations of the expenditure recommendations can be found in the Expenditure Plan section of the document. A recap of expenditures by fund, County dollars by division, position (FTE) listing, and a graphic summary of the FY 25 Proposed Budget are included in the Appendices. In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/ telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. This resulted in decreases in individual departmental budgets and increases in General Services and Information Technology. There was no net change in the total base budget due to this realignment of expenses.

Summaries of Major Expenditure Areas

In the area of General Administration, the following major budget changes were made for FY 25:

Human Resources – funds are added to convert one part-time classified HR Generalist into one full-time classified HR Generalist (0.20 FTE), to cover the costs of increased award amounts for the Service Awards program, for increased costs associated with employee functions the Human Resources Department provides for Montgomery County employees, and for employee retention and development costs, such as the tuition reimbursement program.

Public Information – funds are added to cover the costs of a Multimedia Specialist position (one FTE), the reclassification of one Multimedia Producer position due to increased responsibilities and tasks (with no change in title), and web development and other professional services.

Finance – funds are added to cover the costs for one Senior Accountant position (one FTE) added offcycle in the FY 24 budget, the reclassification of one Purchasing Technician position due to increased responsibilities and tasks (with no change in title), and audit and other professional services fee increases.

Insurance – funds are added to cover insurance premium increases.

Information Technology – funds are added to cover the costs of software maintenance service contracts, the increased costs for telecommunications, new annual requirements for high security testing, and computer hardware for information technology services for new positions added in the FY 25 budget.

Director of Elections – funds are added to cover the costs of one additional Deputy Registrar position (one FTE) added off-cycle in the FY 24 budget, increases in the maintenance service contract covering all of the voting machines in the County, increases needed for seasonal wages due to more elections being held each year, and the increase in officer of election pay as approved by the Board of Supervisors in the fall of 2023.

BUDGET SUMMARY

Commissioner of the Revenue – funds are added to the base budget for three additional Tax Technicians positions (three FTEs) provided by the State Compensation Board in FY 24 and to cover the costs of a reclassification of one Tax Supervisor position to a Senior Tax Supervisor.

Treasurer – Funds are added to the base budget to cover the cost of one additional Tax Technician (one FTE) provided by the State Compensation Board in FY 24.

Judicial Administration

Circuit Court – funds are added to cover the costs of increases in the daily rate for juror compensation.

Clerk of the Circuit Court – Funds were added for personnel costs due to the realignment with internal and State Compensation Board salaries.

Commonwealth Attorney – funds are added to cover operations and maintenance costs that can no longer be funded using Asset Forfeiture monies. Additional funds were added for personnel costs due to the realignment with internal and State Compensation Board salaries.

Public Safety

The largest expenditure in the Public Safety area is for the Sheriff’s Office, representing 74% of the total. Local funds of $12.6 million, or 67%, support the Sheriff’s Office. State and other funds provide 33% of the total funding.

BUDGET SUMMARY

Fire and EMS (previously Emergency Services) – funds are added to cover the costs for establishing an equipment replacement schedule in the base budget, two training systems, additional mental health services, and a virtual emergency operation center communication software solution.

Sheriff – funds are added in the Compensation Board base budget for two Deputy positions (two FTEs) provided by the State Compensation Board in FY 24. Funds are also added to reclassify one Office Specialist to an Administrative Assistant position and to cover the cost of increases in electric services. In addition, funds are added in the County budget to cover the costs for inmate per diem and medical expenses at the Western Virginia Regional Jail, travel and training expenses for deputies, increases in professional services, and increases in garage charges to maintain the County’s law enforcement fleet.

NRV Emergency Communications Regional Authority – funds are added to cover the County’s share of costs for the FY 25 budget.

Animal Care and Adoption – funds are added to cover the cost of one Shelter Assistant position (one FTE) added off-cycle in FY 24.

Fire and Rescue – funds are added to cover the increase in costs for ongoing operations for the volunteer fire departments and rescue squads. Additionally, in FY 24, County staff conducted an audit of Fire and Rescue membership. This audit resulted in $107,045 in savings in insurance premiums for FY 25.

BUDGET SUMMARY

Public Works

General Services – funds are added to cover the costs of one Administrative Assistant position (one FTE) in Building Inspections. Funds are also added to cover a portion of the costs of the Capital Project Manager. In FY 24, the General Services Division added a Capital Project Manager position to manage County capital projects. In addition to managing specific capital projects, this position has become responsible for other duties. In order to properly fund the position, funds were added to cover costs associated with the additional duties.

Facilities and Maintenance – funds are added to cover the cost of one Maintenance Worker position (one FTE) and increases in electric services, increases in housekeeping supplies, and new facilities maintenance software.

Solid Waste & Recycling – funds are added to cover increases in the cost of tipping fees.

Health and Welfare

In the area of Health and Welfare, additional funding is added to various Human Services outside agencies located in tab section (910). The largest increases were added to the Community Services Board, the New River Home Trust, and the Children’s Advocacy Center.

Human Services – funds are added to cover costs for one Volunteer Coordinator position (one FTE) to support Volunteer Montgomery.

Social Services – funds are added to cover the costs of a financial system software replacement. The reduction in total funding in Social Services is due to a reduction in Public Assistance/Purchase of Services for FY 25 due to a reduction in State funds.

BUDGET SUMMARY

Parks, Recreation, and Cultural

Parks and Recreation – funds are added to cover an additional half years cost for a Maintenance Worker position that was added for six months for FY 24 and annualized for FY 25.

Regional Library – funds are added to cover the costs to reclassify one full-time Library Associate position and four part-time Library Service Specialist positions (with no change in titles) to be more in line with education, work experience, and supervisory skills required by other positions throughout the County. Funds are also added for the Library’s online information services cataloging platform. Overall, costs decreased due to staff vacancy and turnover savings.

Community Development

Planning & GIS – funds are added to cover the costs of one Transportation Planner II position (one FTE), one Zoning Compliance Officer position (one FTE), reclassification of one full-time Senior Planner position to an Assistant Director of Planning and GIS, professional engineering services to obtain transportation funding through state and federal programs, and increases in training, memberships and dues for staff.

Economic Development – funds are added to transition the Broadband Project Manager to a fully County-funded position (0.4 FTE). Previously this position was partially funded with American Rescue Plan Act (ARPA) funds. Funds are also added to cover the costs of landscaping at the Falling Branch Corporate Park Phase I and II.

Other changes include small increases for environmental and economic development outside agencies. The largest increase for environmental agencies was for Virginia Cooperative Extension Services to meet state salary requirements. The largest increase for economic development outside agencies was for Tourism to cover the transient occupancy tax agreement.

Contingencies

BUDGET SUMMARY

The County’s Financial Policies include retaining 1% of the general government portion of the County’s General Fund budget to provide funds for unknown and unanticipated expenditures that may arise during the year that are not included in the budget. To comply with this policy, $49,000 is added for a total of $700,307.

Special Contingencies is a “holding account” where an estimated amount of funding is held in abeyance for programs or initiatives until further information is available and final decisions are made. Included in Special Contingencies for the FY 25 budget is $1,867,845 to cover the cost of a 5% compensation increase for County employees on July 1, 2024. Also included in FY 25, is $175,000 to maintain the Compensation and Classification Plan and $500,000 for potential increases in County health insurance premium costs.

Transfer to the School Operating Fund

County funding in the FY 25 budget for the School Operating Fund totals $64.3 million, which is an increase of $5.87 million from the FY 24 approved budget.

Transfer to the Debt Service Fund

Funds are transferred to the Debt Service fund to cover the cost of County and School debt service.

Transfer to the School Capital Fund

2.5 cents of the real estate tax rate are earmarked for the School Capital Fund. This is a 0.5 cent increase from the FY 24 Budget and restores the 0.5 cents that was reduced as part of the FY 24 budget.

Transfer to the Economic Development Authority (EDA)

Funds are transferred to the EDA for economic development incentives.

Transfer to the County Capital Fund

1.5 cents of the real estate tax rate are included for Fire and Rescue capital needs and 1 cent of the real estate

BUDGET SUMMARY

tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley Trail project. This is a 0.5 cent increase from the FY 24 Budget and restores the 0.5 cents that was reduced as part of the FY 24 budget. In addition, $750,000 is transferred to address County capital maintenance needs. Other monies include $425,000 for the Parks Revitalization project and $210,000 to address technology infrastructure issues.

PROPOSED BUDGET FOR FISCAL YEAR 2025

All Funds Summary

All Funds Budget FY 2025

PROPOSED BUDGET FOR FISCAL YEAR 2025

BUDGET SUMMARY, APPENDIX B

Expenditures by Division

Recap of Expenditures by Division, Fiscal Year 2025

Recap of Expenditures by Division, Fiscal Year 2025

PROPOSED BUDGET FOR FISCAL YEAR 2025

BUDGET SUMMARY, APPENDIX C

Summary of Full-Time

Employees/Equivalents

PROPOSED BUDGET FOR FISCAL YEAR 2025

Graphs

PROPOSED BUDGET FOR FISCAL YEAR 2025

BUDGET SUMMARY, APPENDIX E

Organization Chart

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MONTGOMERY COUNTY, VIRGINIA Organization Chart

Information Technology

PROPOSED BUDGET FOR FISCAL YEAR 2025

UNDERSTANDING THE BUDGET

UNDERSTANDING THE BUDGET PROCESS

Preparation of the Annual Budget

Montgomery County’s annual budget begins with the development of the proposed budget, the budget recommended by the County Administrator, and ends with the approved budget, which has been reviewed, adjusted and approved by the Board of Supervisors (Board).

The County’s annual budget process begins in the fall of each year, when divisions, departments and agencies submit budget requests for the upcoming fiscal year. In January and February, County staff develop the proposed budget. The proposed budget and budget document are presented to the Board in March of each year. During that time, the Board begins deliberations to adjust the budget and develop the County’s approved budget. During budget deliberations, the Board holds public hearings for citizen comments and conducts work sessions. Citizen comments assist the Board of Supervisors in making decisions regarding spending. After budget adjustments, the final approved budget is adopted in April and becomes effective July 1. The budget runs on a fiscal year basis and is effective July 1 through June 30. The County’s 2025 Budget Calendar is shown below (some changes may occur during the process):

Fiscal Year 2025 Budget Calendar

July - August

SeptemberOctober 2023

November 2023

December 2023

January - February 2024

Jan. 8, 2024

Jan. 22, 2024

Feb. 26, 2024

Mar. 4, 2024

Mar. 11, 2024

Mar. 18, 2024

Apr. 4, 2024

Apr. 15, 2024

Prior year-end expenditure and revenue analysis; revenue analysis for FY 2025 begins.

Budget targets and budget instructions are developed for FY 2025 Proposed Budget.

FY 2025 budget forms and instructions are sent to county divisions and external agencies.

Budget requests for FY 2025 are due.

Staff begins the development of the FY 2025 Proposed Budget.

PM Public Hearing for citizen input.

PM Preliminary revenue estimates are presented to the Board of Supervisors.

PM Superintendent presents the Proposed FY 2025 MCPS budget to the Board of Supervisors.

PM

of the FY 2025 Proposed Budget. (Special Meeting)

PM Budget work session.

PM

advertised tax rate and advertised budget. (Special Meeting)

May – June Year-end revenue and expenditure estimates are finalized for FY 2024 and transfers are made to close the year.

July 1 New Fiscal Year begins.

UNDERSTANDING THE BUDGET PROCESS

Budget Development Phase

KEY: Regular Meeting Work Session Special Meeting

The Budget in General

The County’s budget is the government’s estimated revenues and expenditures for the fiscal year that begins on July 1 and ends on June 30. It consists of operating and capital budgets for county programs and services. The budget also allocates funds for the operating and capital needs of the public school system and contributes to a number of outside agencies.

The County’s budget consists of the following funds:

• General Fund – which provides funding for the day-to-day operations of the County government.

• Law Library Fund – which provides funding for the day-to-day operations of the law library.

• School Operating Fund – which provides funding for the day-to-day operations of the School system.

• School Nutrition Fund – which provides funding for the day-to-day operations of the School food program.

• County and School Capital Funds – which provides an annual cash-to-capital allocation for new county and school capital needs.

• Debt Service Funds – which provides funding to cover the County and School’s outstanding debt obligations.

• EDA Incentive Fund – which provides funding for economic development initiatives.

The County’s Budget Process

In November of each year, County divisions are provided with budget targets for the upcoming fiscal year. The base budget target represents the base of personnel and operating costs anticipated for the upcoming year based on the prior year approved budget with adjustments made for personnel changes and mandates. One-time only funding from the prior year is excluded from the base budget. Along with the base budget target, County divisions are also provided the opportunity to request addenda items, which represent dollars over and above the base budget.

Base Budget Targets allow for the delineation between previously approved funding levels and requested increases.

Base Budget Targets are established as follows:

UNDERSTANDING THE BUDGET PROCESS

• Personal Services - Includes all positions approved up to the issuance of the proposed budget and covers the estimated costs in fringe benefits.

• Operations and Maintenance - Caps funding at the level of the prior year approved budget, less adjustments for one-time only expenditure items.

• Capital Outlay - Most capital outlay is removed from the base budget target as typically it is a nonrecurring expense. Some divisions maintain a permanent capital outlay allocation as they utilize the funding on a yearly basis to replace equipment on an existing replacement plan. Examples include motor vehicle and computer replacements.

Addenda Requests are increased funding over and above the Base Budget Targets. They must be presented as Addenda to the Base Budget. This means that additional justification for increased funding or the inclusion of capital outlay dollars must be provided with the request.

These adjustments are designed to clearly identify increases to operations and initiatives proposed by departments. The chart below illustrates the process.

Base Budget

Estimated costs for continued operations

Based on prior year approved budget with adjustments

Excludes:

Office Furniture

Other equipment

Addenda Total Budget + =

Dollars over and above the base budget target for operating and capital items

Dollars requested for new or expanded services (initiatives)

Addenda

Base Budget

All budget requests (base budget request and addenda) are due in December of each year and are evaluated for inclusion in the upcoming budget. When making budget requests, County divisions must address the following:

• Is there sufficient workload to justify the request?

• Is there sufficient need to justify the request?

• Is the request related to a state or federal mandate?

• Are there legal requirements that will not be met if the request is not funded?

• Is the request linked to a specified outcome that is community or board driven?

• What tangible benefits can the County expect to experience as a result of funding the request?

All budget requests are evaluated based on available funding and the justification listed above.

How to Understand and Use This Document

With the goal of allowing decision-makers to focus on broader issues, the budget document consolidates similar

UNDERSTANDING THE BUDGET PROCESS

functions. Efforts to streamline the process and reduce the volume of paper generated have changed the process in past years. The FY 2025 budget continues to consolidate information and array budget data in ways that facilitate a broader understanding.

This budget document includes both the County’s general government operating budget, the Montgomery County Public Schools’ operating and nutrition budgets, the law library budget, county and school capital budgets, the debt service budget, and the economic development incentive budget.

The FY 2025 budget document is organized into six major headings, each of which is separated by a large divider tab:

• Budget Message

• Table of Contents

• Budget Summary

• Understanding the Budget

• Revenue Summary

• Expenditure Plans

Included under the last section; Expenditure Plans, are the 35 major County Divisions or budget categories, which include Division expenditures, revenues earmarked for use by the specific Division, and County funding provided. Listed numerically according to a three-digit code, each of these sub-sections includes the Division’s Organizational Chart, Financial Data, Description of the Division as a whole, Base Budget Discussion, Addenda Discussion, which includes the County Administrator’s recommendation. Also included are each Department’s Description and Financial Data.

Division Financial Data - Provides a recap of the Division’s funding history, including the Base Budget and addenda requests, as well as recommended funding by three categories:

• Personnel Services

• Operations and Maintenance

• Capital Outlay

Department Description and Financial Data - Presents historical budget data by major category for each department. The following column headings are used:

• FY 23

• FY 23

Revised Budget

Actual Budget

• FY 24 Approved Budget

• FY 25 Base Budget

• FY 25 County Administrator’s Recommended Addenda

• FY 25 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

UNDERSTANDING THE BUDGET PROCESS

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.

The Process and Approvals Required to Amend the Budget

After the budget is approved by the Board, the final approved budget is appropriated and becomes effective July 1. After July 1, the Board makes adjustments through additional appropriations. The budget is an estimate; therefore, as revenues and expenditure needs change, the appropriation may be adjusted. This can mean additional appropriations or reductions of appropriations. If the budget amendment exceeds 1% of the total expenditures shown in the currently adopted budget, the Board will hold a public hearing to gather citizen input. These adjustments are approved at the Board level.

How the original budget and amendments are incorporated into the accounting system

Each month, the Board holds public meetings where appropriations are approved if necessary. After these approvals, the appropriations are entered into the County’s financial system. Expenditures can then be made by the division using the budget adjustment. The County’s accounting system separately keeps track of the County’s original and revised budget. The revised budget changes throughout the year as appropriations are adjusted.

Basis of Accounting and Basis of Budgeting

The County’s accounting system is organized and controlled on a fund basis. The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses. There are three ways in which a governmental entity can recognize revenue and expenses: cash, accrual, modified accrual basis. Under the cash basis method, revenue is recognized when cash is received and expenses are recognized when paid. Under accrual basis, revenue is recognized when earned and expenses are recognized when incurred. Modified accrual basis is a hybrid of cash basis and accrual basis. It recognizes revenues when they become both measurable and available. Expenditures are generally recognized when the related fund liability is incurred.

The County operates on the cash basis of accounting for both budgetary and internal accounting purposes. This means that the County recognizes revenue when cash is received and expenses when bills are paid.

How budgetary compliance is monitored and enforced

Division directors are responsible for individual budgetary compliance. Departments are required to monitor and adjust their individual budgets and spending habits as needed throughout the year. They are required to stay within their approved expenditure authority.

The County’s Director of Management and Budget monitors budgetary compliance at the macro level to ensure compliance with the County’s financial policies. Budgetary control is set at the division level. Division directors may move funds between individual line items, with the exception of salary line items, which require approval of the Finance/Budget Director. Appropriation control is set at the division level.

Conclusion

The Board of Supervisors uses this combination of documents and information to review and approve the annual budget. It is available as public information for review by any citizen who requests access to it and is found on the

UNDERSTANDING THE BUDGET PROCESS

County’s web site at www.montva.com. A glossary of financial terms begins in the following section in an effort to assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s budget or the budget process, please contact Montgomery County’s Office of Public Information at 540-382-5700.

GLOSSARY OF TERMS

Addenda Request

The request for funding amounts over and above the designated Base Budget targets.

Appropriation

An approval by the Board of Supervisors for County staff to make an expenditure or to incur debt using government resources. These are usually for specific, stated amounts over a one-year period.

Appropriation Resolution

An official act by the Board of Supervisors providing staff the legal authority to obligate or spend County funds.

Approved Budget

The budget enacted by the Board of Supervisors.

Assessed Value

The fair market value placed by the Commissioner of Revenue on personal and real property owned by County citizens. Real estate values are reassessed every four years.

Base Budget

A budget that shows how much it would cost in the next fiscal year to operate the same programs approved in the current year.

Basis of Accounting

The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses.

Budget

A financial plan for operating the County using estimates of costs (expenditures) and proposed methods for offsetting those costs (revenues).

Budget Calendar

The County’s schedule of deadlines and events related to preparing and adopting the next year’s budget.

Budget Document

The County staff’s official report, which presents the proposed budget to the Board of Supervisors.

Budget Message

The County Administrator’s written synopsis of the proposed budget. This message analyzes budgeting issues and specific programs within the context of the County’s economic climate. In addition, it gives the County Administrator an opportunity to highlight certain noteworthy recommendations.

Capital Assets

Fixed assets with a value of at least $5,000 and an anticipated useful life of more than one year. Furniture and equipment are examples of fixed assets.

Capital Improvement Program

The County’s five-year plan for completing capital projects on an annual basis, with tentative beginning and ending dates for each, and anticipated costs and options for financing them.

GLOSSARY OF TERMS

Capital Projects

Large one-time construction projects or purchases that are expected to provide services to citizens over a period of time. Examples of capital projects are the construction of new schools, fire stations, etc.

Contingencies

Special monies set aside for unforeseen costs or emergencies, or for special purposes that may require further analysis.

Debt Service

The repayment of County debt, including principal and interest.

Expenditures

The cost of or payment for goods and services used in County operations.

FTE

Full Time Employee or Full Time Equivalent.

Fiscal Year

The County’s financial reporting year, which begins on July 1 and ends on June 30 of the next calendar year.

Function

An overall activity performed by a division or organization. The County’s budgets are divided into personal services, operations and maintenance, and capital outlay.

General Fund

The part of the budget that accounts for day-to-day operating expenses for the County, including dollars transferred from the General Fund for support of the School System.

General Obligation Bonds

A promise from County government to pay for bonded debt (essentially a loan) based on its full faith and credit or basic power to pay debts with tax revenue. These bonds are used to finance long-term projects through payments of principal and interest over a period of years.

Grant

A gift of assets, usually cash, by one source to another organization. The County receives most of its grants for specific projects or programs from the federal or state government. However, private foundations sometimes contribute funds to the County.

Proposed Budget

The initial budget prepared for and proposed to the Board of Supervisors by the County Administrator.

Revenue

Income or increased assets for a specific fund.

Tax Exempt Revenue Bonds

Under the lease revenue method, the County transfers a “lease hold interest” (the legal right to use the property) to the Economic Development Authority (EDA). The EDA then “leases back” these facilities and projects to the County for a term equal to the debt service term. The lease payments cover the debt service term. These issuances

GLOSSARY OF TERMS

are also structured with a Trustee, who must enforce all obligations. Consequently, the Trustee collects rental payments, pays bondholders, and monitors requisitions on the use of funds and issues checks to vendors from the proceeds.

Tax Levy

The total dollar amount of tax that should be collected based on existing tax rates and assessed values of personal and real properties.

Tax Rate

The level at which taxes are imposed or charged for certain property owned by citizens and businesses.

Unemployment Rate

The Virginia Employment Commission’s (VEC’s) report of persons who are actively filed as not holding, but are seeking, a job for which they would receive compensation. This does not include persons who have no job, but do not consult the VEC for job placement services.

PROPOSED BUDGET FOR FISCAL YEAR 2025

REVENUE SUMMARY

REVENUE SUMMARY

Revenue Forecasting

Montgomery County’s general revenue forecast is developed based on past revenue trends, current revenue collections, and current and future local growth patterns. The County’s local economy, along with state and federal influences, contribute to the revenue picture. Budget staff, with data from the Commissioner of the Revenue and Treasurer offices, work throughout the year evaluating revenue trends, collection rates, and growth patterns to determine the revenue projection for the next fiscal year.

Local, state, and national economic conditions all influence the local fiscal environment. The County’s revenue structure, job base, and major economic contributors provide a strong foundation for sustained growth. Montgomery County is home to Virginia Tech, which is the second largest public university in Virginia. Virginia Tech is also the largest employer in the County, providing jobs for approximately 12,000 employees. Montgomery County is fairly unique in that Virginia Tech’s presence in the community provides a stable foundation for economic growth. However, even with the presence of a stable and large employer, the local economy remains heavily dependent on the broader state and national economies. These broader economies are some of the most important factors in predicting increased revenue growth, even at the local level.

The sudden onset of the pandemic in March of 2020 created a host of challenges for the economy and revenue forecasting. In March of 2020, the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES Act, provided direct cash stimulus payments to individuals, as well as economic assistance to workers, businesses and state and local governments. In December of 2020, a second pandemic relief package provided direct cash stimulus payments to individuals, as well as economic assistance to workers and businesses. In March of 2021, the Federal Government passed the American Rescue Plan Act, a third round of legislation totaling $1.9 trillion, that provided additional direct aid, added unemployment benefits and $350 billion of aid to state and local governments.

As the government responded to the pandemic, the Federal Reserve (America’s Central Bank) decreased interest rates sharply to near zero and increased its balance sheet through Quantitative Easing (QE) to increase the money supply. Easy money, coupled with supply chain issues and increased demand for goods and services, created inflationary pressure. Inflation started to rise in November of 2021 and hit 40-year highs, peaking in June of 2022. To address this surge in inflation, the Federal Reserve began increasing interest rates in March of 2022. Since March of 2022, the Federal Reserve increased the federal funds rate from near zero to a target rate of 5.25% to 5.5% (as of February 2024). This is the sharpest increase in recent history. As inflation has eased over 2023 and the economy has slowed, the Federal Reserve has indicated that it plans to begin reducing rates (potential of three rate reductions in 2024, four rate reductions in 2025, and three rate reductions in 2026) targeting a federal funds rate of around 2%.

National Economic Outlook

The condition of the County economy is greatly affected by national and state economic conditions.

National Economic Outlook

Opinions vary on the economic outlook for 2024 and 2025. Some forecasts suggest the U.S. economy will enter a recession sometime in 2024, while some forecasts suggest a soft landing. Monetary policy will have a large impact on how the U.S. economy will fare over the next two years. The economy is starting to normalize as inflation has cooled and unemployment remains low. Forecasts for 2024 suggest weaker consumer spending and weaker job growth. The economy is expected to slow in 2024 and avoid recession. Higher interest rates will still have a negative effect on Gross Domestic Product (GDP). Real GDP growth is expected to rebound after the Federal Reserve begins rate cuts. A smaller work force and a tight labor market will help prevent economic weakness and

REVENUE SUMMARY

should provide economic stability.

Gross Domestic Product (GDP)

GDP is one of the broadest measures of the economy. This measure affects interest rates, fiscal budgeting, and U.S. monetary policy. According to the Bureau of Economic Analysis, the real GDP of the U.S. increased at a rate of 3.3% in the fourth quarter of 2023. In the third quarter, real GDP increased 4.9%. Analysts expect the economy to grow by 0.7% to 1.9% for 2024 and 1.4% to 2.0% for 2025. The ideal range for manageable GDP growth is in the 2% to 3% range.

Unemployment

The unemployment rate is a second measure of the broader economy and it is one that personally affects most Americans. According to the Bureau of Labor Statistics, the national unemployment rate for 2023 was 3.6%, the same value as reported in 2022. Comparing the latest information, the unemployment rate for December 2023 was 3.7%, up from 3.5% in December 2022. Economists estimate that the unemployment rate will be between 4% and 4.5% in 2024 and then drop to 3.6% in 2025.

Inflation – Consumer Price Index (CPI)

The Consumer Price Index (CPI) is a measure of inflation. The CPI is also a measure that personally impacts most Americans. Unlike recent years, where the U.S. experienced low inflation, the annual rate of inflation accelerated in 2021 and 2022 to a near 40-year high. As a result of interest rate increases in 2022 and 2023, the percentage change (inflation rate) cooled. For 2023, the CPI was 4.1%, down from 8.0% in 2022. Comparing the latest information, the inflation rate for December 2023 was 3.4%, down from 6.5% in December 2022. High inflation rates mean that purchasing power is being degraded and the cost for goods and services are rising. Economists expect inflation to fall to between 2.3% and 3% in 2024 and 2.2% to 2.6% in 2025. The Federal Reserve’s target range for inflation is 2%.

Housing and Auto Sales

The housing market weakened during 2023 as housing starts and existing home sales declined due to interest rate increases. Housing shortages are still an issue, which has kept housing prices high. Many homeowners are locked into low mortgage rates creating low inventory. Analysts expect to see a reduction in housing starts in 2024 by 2.3% from 2023. Existing home sales are expected to increase as interest rates decline.

For the auto industry, an estimated 15.5 million new vehicles were sold in 2023 compared to approximately 13.8 million units in 2022. Inventories are improving; and for 2024, forecasters estimate that U.S. auto sales could be 15.7 million units. The biggest issue for the auto industry post-pandemic was low inventory. This low inventory boosted used car values nationwide. During 2022 and 2023, however, used car prices started to fall as new car inventory began to stabilize and demand dropped. Used car prices dropped 15% in 2022 and 7% in 2023. Used car prices are expected to stabilize in 2024.

State Economic Outlook

According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing signs of slowing growth for 2024.

Virginia Unemployment

According to the Virginia Employment Commission (VEC), the unemployment rate for the Commonwealth of Virginia for 2022 was 2.9%, down from 3.9% in 2021. Comparing the latest information, the unemployment rate

REVENUE SUMMARY

for December 2023 was 2.7%, up from 2.6% in December 2022. State economists expect the unemployment rate to rise to 3.6% during FY 2025, which is consistent with the national outlook.

State General Fund Revenues

State General Fund revenues for FY 23 fell by 3.5%. State General Fund revenue projections for FY 25 and FY 26 are expected to increase by 7.89% and 2.87%. Sales tax collections are estimated to grow at 19.6% for FY 25 and 23.4% in FY 26.

Other State Funds

More than half of the State’s revenues are non-general fund revenues, which are designated funds earmarked for specific purposes. These funds include federal grants, institutional revenue, transportation funds, and Master Tobacco Settlement Agreement funds. Non-general fund revenues are expected to increase by 10.2% in 2024 and increase by 8.7% in 2025.

Local Economic Outlook

Like the U.S. and State economic outlooks, Montgomery County’s economic outlook is viewed with optimism. The County’s unique qualities and job base provide a strong foundation for sustained growth. Local employment rates are consistent with state and federal trends.

According to the Virginia Employment Commission (VEC), the unemployment rate for Montgomery County for 2022 was 2.8%, down from 3.0% in 2021. Comparing the latest information, the unemployment rate for December 2023 was 2.6%, up from 2.4% in December 2022. Like the national and state trends, the local unemployment rate is still extremely low and will likely increase over FY 25. The ideal unemployment rate is around 3% to 5%.

REVENUE SUMMARY

County Resources

Resources within the County budget are classified as either designated or undesignated.

• Designated Resources represent revenue accounts that are mandated for specific uses including:

• Support from the State Compensation Board for constitutional officers, court fees, fees for services and programs;

• Direct state aid for public assistance payments;

• State and federal funds for schools; and

• Support for human services programs.

• Undesignated Resources fall into two categories: undesignated revenue and fund balance. Undesignated revenue represents dollars which may be used in the budget at the Board’s discretion. These include property taxes, sales taxes, and similar local sources of revenue. Total budgeted revenue for FY 25 is $254.6 million with $108.4 million considered designated. Of this designated amount, $87.6 million or 81% is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s discretion total $146.2 million. Of this amount, $64.3 million goes to the public schools for operations, and $22.7 million of the undesignated dollars support debt service costs for county and public school facilities.

Local Revenue Patterns and Growth for FY 25

Local revenue growth is heavily dependent on property taxes, especially the real estate tax, which is the County’s single largest local revenue source. Real estate revenues (real property) represent 60% of the County’s total undesignated revenue. Personal Property tax revenue (motor vehicles) is the County’s second largest local revenue source; it represents 14% of the County’s undesignated revenue. Sales and Use Tax is the third largest local revenue source; it represents 9% of the County’s undesignated revenue. Taken together, these three revenue sources account for 83% of the County’s undesignated revenue and represent the bulk of revenue growth the County experiences on a yearly basis.

FY 22 and FY 23 were dynamic years for County revenue. County revenue collections in total exceeded estimates in both years. In FY 23, total undesignated revenue collections exceeded estimates by $7 million. Areas of strong growth were found in delinquent tax collections $0.8 million, sales tax collections $1.8 million, interest earnings $3.3 million and $0.7 million in recordation taxes. All other categories of revenue exceeded estimates by $0.4 million.

In FY 24, the County is still experiencing growth in current revenues that are above historical trends. The County’s interest rate on investments increased from 0.36% to 5% in 14 months; sales tax collections, delinquent taxes, and personal property collections including public service corporation taxes all remain strong. For FY 24, the County expects to exceed total undesignated revenue estimates by $4.6 million, with $2.4 million of the excess revenue in interest earnings. Most revenue categories are trending back to normal levels. With the Federal Reserve planning several interest rate reductions in 2024 and 2025, some of this additional revenue is likely to be one-time in nature.

The County estimates that $3 million of the $4.6 million in additional FY 24 collections will be available for FY 25 expenditures. The chart shows a breakdown of the revenue by category:

Of the $4.6 million projected surplus in FY 24, $0.1 million is from additional real estate growth, $0.1 million is from additional motor vehicles growth, $0.5 million is from additional business furniture and fixtures growth, $0.1 million is from additional machinery and tools growth, $0.2 million is from changes to public service corporation revenues and $0.3 million is from delinquent property taxes. The County expects to retain all of these revenues for expenditure in FY 25. Sales tax collections remain strong. The County expects to collect an additional $0.6 million for FY 24 and retain $0.2 million for FY 25. The $0.4 million decrease in sales tax from the FY 24 estimated actual is due to a change in school age population estimates in the towns for FY 25. Interest earnings are up in FY 24 due to increased interest rates and provide $2.4 million in additional revenue over FY 24 estimates. The County expects to retain $1.3 million in interest earnings for FY 25, as interest rates are projected to decrease over FY 25. All other categories of revenue are expected to exceed FY 24 revenue estimates by $0.3 million. The County expects to retain $0.2 million of all other revenues in FY 25. Overall, the County is estimating a FY 25 base revenue increase of approximately $3.0 million.

For FY 25, the County projects an increase of approximately $2.9 million in new undesignated revenue growth. This increase is made up of $1 million in new real estate construction, $1.4 million in personal property motor vehicles and all other personal property categories, $0.1 million in delinquent revenue, and $0.4 million in sales tax revenues.

Total undesignated revenues are estimated to provide $5.9 million in new money for FY 25. General Fund designated revenues are estimated to increase by $0.7 million. Most of the designated increase ($0.5 million) is due to additional state funding increases for constitutional officers provided in FY 24 and annualized for FY 25. Total County General Fund revenue growth for FY 25 is expected to be $6.6 million before any real estate tax rate increase.

The FY 25 budget includes a 5-cent real estate tax rate increase from 70 cents to 75 cents. This tax increase adds $6 million in additional real estate revenue to address operational needs. Total revenue growth with the increased real estate tax rate provides $12.6 million in new revenue to address operational needs for FY 25.

Real Estate Revenue

Real estate values are based on the actual assessed value as of January 1, 2023, and estimated increases for new construction. Based on building permit data, from January 1, 2023 to January 1, 2024, assessed values are expected to increase $192 million. Growth from January 1, 2024 to January 1, 2025, is estimated at $132 million.

Real estate values totaled $12.1 billion for the CY 23 land book, including land use. The CY 24 land book is estimated to be $12.3 billion. The CY 25 land book is estimated at $12.4 billion. Total real estate revenues are

estimated at $87.1 million which is $7 million more than the FY 24 estimate.

Real Estate Values

Personal Property

Personal property tax collections are based on the 2023 tax book, which is the most recent documentation of assessment values. From this data, the 2024 values are estimated. In addition, prior year collection rates are used as predictors of future year collections. The rate of collection in FY 23 and FY 24 is used to estimate the rate of collection in FY 25. The tax rate for personal property categories is $2.55 per $100 of assessed value.

This category includes motor vehicles (the County’s second largest source of revenue), business furniture and fixtures, and computer equipment. FY 25 estimated taxes on motor vehicles total $21.0 million; business furniture and fixtures total $4.7 million, and computer equipment total $0.5 million.

Taxes on motor vehicles are estimated to grow by $1.3 million over the FY 24 estimate. Business furniture and fixtures personal property revenue is expected to grow by $0.7 million, while personal computer equipment revenue is expected to stay flat. In total, personal property revenue categories are expected to provide $2.0 million in growth.

Personal Property (Motor Vehicles)

REVENUE SUMMARY

Auto Sales

New car registrations for CY 2023 were up 17% compared to CY 2022, while new truck registrations were down 22%. This resulted in a net increase in new vehicle registrations of 16%, as 373 more vehicles were purchased in 2023 as compared to 2022.

Sales and Use Taxes

Montgomery County’s third largest category of undesignated revenues is sales and use tax. Sales and use tax is a consumption tax paid for sales of certain goods and services. For FY 23, the County collected $13 million and estimated $13 million for FY 24. For FY 25, the County is estimating $13.6 million, which is $0.6 million more than the FY 24 budget.

FY 07 $7,093,880

FY 08 $7,333,314

FY 09 $7,205,999

FY 10 $6,885,153

FY 11 $7,184,055

FY 12 $7,639,848

FY 13 $7,986,545

FY 14 $7,939,087

FY 15 $8,467,926

FY 16 $8,857,514

Other Categories of Undesignated Revenue

FY 17 $9,048,892

FY 18 $9,423,190

FY 19 $9,489,392

FY 20 $10,013,089

FY 21 $10,701,631

FY 22 $12,443,543

FY 23 $12,997,571

FY 24 $12,947,491

FY 25 $13,588,174

Historically, the County’s other undesignated revenues grow at a modest level annually. For FY 25, all other categories of undesignated revenue are expected to increase by $2.3 million. Based on new valuations provided by the State Corporation Commission, Public Service Corporation Taxes are increasing $0.2 million; the real estate tax rate increase adds an additional $0.1 million to Public Service Corporation taxes. The County expects machinery and tools revenues to increase $0.1 million. Delinquent taxes are estimated to increase by $0.4 million based on trend and aircraft taxes are expected to stay flat. Due to changes in interest rates, the County’s interest on savings is increasing $1.3 million. All other categories of undesignated revenue in total are estimated to increase by $0.2 million.

Machinery and tools is a tax on businesses at $1.82 per $100 in value, which is assessed at 60%/50%/40%, depending on the number of years the asset has been owned. Over the last 18 years, revenue collections were relatively flat with only slight growth over the past 10 fiscal years. The County estimates $3.2 million in collections for FY 24. The FY 24 estimate has been set at $3.3 million.

Machinery and Tool Revenue

Merchants capital is a tax on the value of inventory at $3.05 per $100 and is assessed at 20% of the actual value. From FY 07 to FY 19, merchant capital tax has been relatively flat providing $1 to $1.4 million in revenue. Since FY 20, slight increases have occurred as businesses have expanded. The County abolished the Merchants’ Capital Tax in FY 23 to take effect in FY 24.

REVENUE SUMMARY

State Budget: Local Impact

Over the past several fiscal years, the state has reduced the amount of funding provided to local governments. Public education, public safety, Constitutional Officers, local libraries, and other local services have all been affected. In many areas, the state has shifted the burden of revenue generation to local governments. For the Montgomery County Public School System, the State’s budget includes an additional $5,492,047 in new funding for general school operational needs. No additional new state funding in included for Constitutional Officers and their staff for FY 25.

County Tax Rates

The FY 25 budget increases the real estate tax rate from last year’s approved rate of 70 cents to 75 Cents. This represents a 5-cent tax rate increase. All tax rates are per $100 of assessed value.

Real Estate Tax Rates

As the graph denotes, the FY 25 budget increases the real estate tax rate from 70 cents to 75 cents. This is a 5-cent tax rate increase from the previous tax rate of 70 cents.

Real Estate Tax Rates

Fund Balance

No General Fund balance dollars have been used to balance the FY 25 budget.

REVENUE SUMMARY

Reserve Funds

Reserve funds are dollars set aside that are either not required for expenditure in the current year or are earmarked for a specific future purpose.

Why Do We Need Reserve Funds?

The financial health of a locality is determined based on its “operating position,” which refers to three factors:

• The County’s ability to balance the budget using current revenue (not using fund balance in the operating budget).

• The County’s ability to maintain reserves for emergencies (establishing reserve funds for specific purposes).

• The County’s ability to maintain sufficient cash to pay expenses on a timely basis (ensuring an adequate level of cash flow reserves).

Why Shouldn’t We Use Reserve Money to Balance the Budget?

These funds are “non-recurring.” The use of these funds can only be for items that do not require expenditures in future years (one-time-only expenses). These funds cannot be used for salary increases, additional personnel, or program expansion that recurs in future years. For example, if $1,000,000 of reserve monies were used in the budget to cover salaries, the next year there would be $1,000,000 worth of costs and $1,000,000 less money. The County’s independent financial advisors have recommended a policy of maintaining undesignated fund balance between 10% and 12% of operating revenue.

The County maintains a number of specific reserve funds to respond positively to unforeseen circumstances, should they arise in the current year or the next year’s budget. The County’s primary reserve is the Cash Flow Reserve, which sets aside approximately $27 million or 11% of the total FY 25 Budget to ensure sufficient cash to pay the bills. Other reserve funds that the County maintains include, but are not limited to:

• Capital Reserve to support unanticipated capital needs not funded in the Capital Projects Fund;

• Landfill Post Closure Reserve to support potential costs associated with monitoring and remediation of closed landfills;

• Facilities and Maintenance Reserve to support unanticipated facility and general maintenance items;

• Technology Reserve for technology projects and infrastructure requirements necessary for these projects;

• Rainy Day Reserve to address major unanticipated financial issues;

• Line of Duty Reserve to provide funds for family members of employees that are injured or killed in the line of duty;

• Parental Leave Reserve to provide funds to cover additional staffing costs, such as overtime, for departments whose employees are on extended leave;

• Road Maintenance Reserve to earmark the County share of the Revenue Sharing Program; and

• Conservation Easement Reserve to support conservation easements and the County’s land use program.

REVENUE SUMMARY

Financial Policies

The Board of Supervisors adopted financial policies and goals to influence and guide the financial management of the County. The policies were adopted in March of 2000 and updated in October of 2015. The importance of adopting and following these policies include:

• Insulating the County from fiscal crisis,

• Enhancing the ability to maintain financial credit by achieving and maintaining the highest bond ratings possible,

• Promoting long-term financial stability by adhering to clear and consistent guidelines,

• Directing attention to the financial condition of the entire County rather than a single issue or area,

• Promoting coordination of long-term financial planning with daily operations, and

• Providing the Board of Supervisors and citizens a framework for measuring the fiscal impact of services provided against established guidelines.

See Revenue Summary, Appendix B for the specific policies.

PROPOSED BUDGET FOR FISCAL YEAR 2025

REVENUE SUMMARY, APPENDIX A

Revenue Estimates

PROPOSED BUDGET FOR FISCAL YEAR 2025

REVENUE SUMMARY, APPENDIX B

Financial Policies

REVENUE SUMMARY

Appendix B: Financial Policies

Capital improvement budget policies

1. The County will consider all capital improvements in accordance with an adopted capital improvement program.

2. The County will develop a five-year plan for capital improvements and update each annually.

3. The County will enact an annual capital budget based on the five-year capital improvement plan. Future capital expenditures necessitated by changes in population, changes in real estate development, or changes in economic base will be calculated and included in capital budget projections.

4. The County will coordinate development of the capital improvement budget with development of the operating budget. Future operating costs associated with new capital improvements will be projected and included in operating budget forecasts.

5. The County will use intergovernmental assistance to finance only those capital improvements that are consistent with the capital improvement plan and County priorities, and whose operating and maintenance costs have been included in operating budget forecasts.

6. The County will maintain all its assets at a level adequate to protect the County’s capital investment and to minimize future maintenance and replacement costs.

7. The County will project its equipment replacement and maintenance needs for the next several years and will update this projection each year. From this projection a maintenance and replacement schedule will be developed and followed.

8. The County will identify the estimated costs and potential funding sources for each capital project proposal before it is submitted for approval.

9. The County will attempt to determine the least costly financing method for all new projects.

Debt policies

1. The County will confine long-term borrowing to capital improvement or projects that cannot be financed from current revenues except where approved justification is provided.

2. When the County finances capital improvements or other projects by issuing bonds or entering into capital leases, it will repay the debt within a period not to exceed the expected useful life of the project.

3. Net debt as a percentage of estimated market value of taxable property should strive to be below 3.0% but not exceed 4.0%.

4. The ratio of debt service expenditures as a percent of governmental fund expenditures (General Fund plus School Operating Fund expenditures less the General Fund transfer to the School Operating Fund) should strive to be below 10% but not exceed 12%.

5. The County will review the 10-year tax supported debt and lease payout ratio on an annual basis, and intends to maintain the ratio at 60% over a five-year period, with the ratio being no less than 55% in any one year during the period.

6. The County recognizes the importance of underlying and overlapping debt in analyzing financial condition. The County will regularly analyze total indebtedness including underlying and overlapping debt.

REVENUE SUMMARY

7. Where feasible, the County will explore the usage of special assessment, revenue, or other self-supporting bonds instead of general obligation bonds.

8. The County will retire tax anticipation debt, if any, annually and will retire bond anticipation debt within six months after completion of the project.

9. On all General Fund support, debt-financed projects, the County will attempt to make a down payment of at least 5% of total project costs in the aggregate from current resources. The long-term goal is to annually designate a portion of General Fund cash for one-time capital projects.

Reserve policies

The County will establish an emergency reserve to pay for needs caused by unforeseen emergencies, including unanticipated expenditures of a nonrecurring nature, or to meet unexpected small increases in service delivery costs. This General Contingency will be budgeted at not less than 1.0% of the General Fund.

Unassigned fund balance at the close of each fiscal year should be at least 12% of the General Fund plus School Operating Fund revenues, excluding the General Fund transfer to the School Operating Fund. Should the County find it necessary to access these funds in an emergency situation the Unassigned Fund Balance would be allowed to fall below the target described above. Any appropriation which causes Unassigned Fund Balance to drop below 12% will occur only after the County Administrator presents to the Board of Supervisors a plan and timeline for replenishing the balance to a minimum of 12%.

Investment policies OVERVIEW

The Montgomery County Board of Supervisors recognizes that it is the explicit constitutional responsibility of the County Treasurer to invest County Funds in accordance with Virginia Law. It is the desire of the Montgomery County Board of Supervisors to provide the Treasurer with the most timely information in order to best execute the powers of the Treasurer’s Office. To that end, the following Investment Policies are intended as a guide for the Montgomery County Board of Supervisors to facilitate this relationship.

POLICIES

The County will attempt to provide a cash-flow analysis of all funds on a continuous basis. Disbursement, collection, and deposit of funds will be scheduled to insure maximum cash availability.

The County will develop an annual cash-flow budget for County Operations to be reviewed quarterly with the Treasurer.

PROPOSED BUDGET FOR FISCAL YEAR 2025

EXPENDITURE PLANS

MONTGOMERY COUNTY, VIRGINIA Revenue Sharing

of Supervisors

Board

REVENUE SHARING

Budget Summary

REVENUE SHARING

About

Payments to the City of Radford as part of a revenue sharing agreement between the County and the City are budgeted here. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semiannually to the City of Radford.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA Board of Supervisors

VOTERS

BOARD OF SUPERVISORS

Budget Summary

BOARD

BOARD OF SUPERVISORS About

There are seven members of the Montgomery County Board of Supervisors, each elected from one of the seven geographic districts. The Board of Supervisors serves as the County’s legislative arm, with both administrative and legislative responsibilities. Terms are for four years; three or four seats are up for re-election each odd year.

Board of Supervisors

The Board sets the annual budget and local tax rates, enacts ordinances governing the County and its citizens, sets policies and oversees their administration. The Board also appoints members of various boards and committees, hires the County Administrator and County Attorney, and adopts the County’s comprehensive land use plan and related ordinances.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $6,535 in base telecommunication funds have been transferred from the Board of Supervisors to Information Technology for FY 25. This transfer creates a decrease of ($6,535) in base funds in the Board’s budget for FY 25

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $5,000 is Added for a BoardDocs Agenda Management Software Upgrade – $5,000 in additional funding is added in FY 25 to cover the increase cost to upgrade the County’s BoardDocs Agenda Management software license. This upgrade will allow expanded use and capacity for other boards and commissions to utilize the software.

MONTGOMERY COUNTY, VIRGINIA

County Administration

VOTERS

Board of Supervisors

County Administrator

Administration

Management and Budget

Public Information

Assistant County Administrator

Human Resources

COUNTY ADMINISTRATION

Budget Summary

COUNTY ADMINISTRATION

About

County Administration includes Administration, Human Resources, Management and Budget, and Public Information. The County Administrator, appointed by and accountable to the Board of Supervisors, leads County operations.

Administration

The County Administrator guides and directs the day-to-day operations of County government under the authority of the Board of Supervisors and has ultimate responsibility for all phases of local government. The County Administrator is responsible for recommending policies and implementing programs for the Board of Supervisors, and for ensuring compliance with federal, state and local laws.

Emergency Services

The Emergency Services Department coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency management of critical incidents to include hazardous material response and mitigation. The department also provides leadership, management and oversight of the Montgomery County Fire and EMS Department.

Beginning in FY25, Emergency Services has been moved and combined into a newly created Fire and EMS Division. Information on the Fire and EMS (formerly Emergency Services) budget can be found under tab 332 Fire & EMS.

Human Resources

Human Resources develops, recommends and interprets human resources policies for employees. Recruitment, selection, retention efforts and employee training programs, along with compensation and benefit programs, are managed through this office. The office also handles employee events, wellness initiatives including an on-site health clinic, worker’s compensation, employee performance evaluations, incentive programs and employee service awards.

Management and Budget

The Management and Budget Office develops and administers the County’s budget and Capital Improvement Program (CIP). Budget staff perform budget and financial analysis, revenue forecasting, budget monitoring, program analysis, economic analysis, and special studies on County programs.

Public Information

Public Information is the primary resource for information about programs and services. The office encourages citizen input into the local government process and links residents, the news media, and other groups to County government.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Transfer of the Emergency Services Department to a New Fire and EMS Division – In order to ensure effective EMS response to all citizens, the County began a career staffed agency in FY 22. For better operational efficiency, the Emergency Services Department, which provides leadership, management and oversight of the Montgomery County Fire and EMS Department, has been transferred from the County Administration Division to a new and separate Fire and EMS Division. Therefore, $248,737 in operation and maintenance expenses, $115,000 in designated revenue, and 24 FTEs are transferred from County Administration to Fire and EMS.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,651 in base utility funds have been transferred from Emergency Services to General Services for FY 25. Additionally, $17,562 in base telecommunication funds have been transferred from County Administrator ($1,703), Public Information ($5,151), Human Resources ($359), and Emergency Services ($10,349) to Information Technology for FY 25. These transfers create a decrease of ($19,213) in base funds in the County Administration budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

COUNTY ADMINISTRATION

• $5,000 is Added for the Employee Engagement Committee – $5,000 in additional funding is added in FY 25 to the County Administration Department to increase the budget for the Employee Engagement Committee (EEC). The additional funding is needed based on rising costs for events the EEC puts together for Montgomery County employees, such as the county picnic, public service recognition week, and breakfast with Santa.

• $70,000 is Added for the Service Awards Program – $70,000 in additional funding is added in FY 25 to the Human Resources Department to support changes to the service awards program. The Board voted in FY 24 to increase the award amounts given to Montgomery County employees for years of service. This increase in funding is added to support the new increased award amounts.

• $5,000 is Added for Employee Functions – $5,000 in additional funding is added in FY 25 to the Human Resources Department to increase the budget for employee functions. The additional funding is needed based on rising costs associated with functions the Human Resources Department puts on for Montgomery County employees, such as the employee health fair, the annual health assessment, and the employee luncheon.

• $125,000 is Added for Employee Retention and Development – $125,000 in additional funding is added in FY 25 to the Human Resources Department for employee retention and development. Montgomery County offers a tuition reimbursement program for County employees. This increase in funds is needed to cover tuition costs as well as provide funding for other developmental opportunities such as certifications, leadership series, training, and conferences.

• $45,404 is Added to Convert One Part-time Classified HR Generalist into One Full-time Classified HR Generalist (0.20 FTE) – $45,404 and 0.20 FTE are added in FY 25 to the Human Resources Department to convert a 0.80 FTE part-time classified HR Generalist into a full-time classified HR Generalist. As County staffing levels continue to grow, the number of requests, such as disability claims, workers compensation cases, and FMLA cases, have increased. Converting this part-time position to full-time will allow the Human Resources Department to address and handle the increase of personnel requests in a more timely manner.

• $1,000 is Added for Printing and Binding – $1,000 in additional funding is added in FY 25 to the Management and Budget Department for printing and binding. The Management and Budget Department’s base operating budget includes $5,500 to cover the cost of printing the County’s budget and CIP documents. Estimated costs for printing the documents have increased to $6,500, requiring an additional $1,000.

• $3,500 is Added for Training – $3,500 in additional funding is added in FY 25 to the Management and Budget Department for training. Training for budget staff ensures staff are equipped to handle the continually growing budget needs of the County. The Management and Budget Department has $1,000 budgeted to cover training for 3 employees. Additional funding will help adequately support staff training needs.

• $5,000 is Added for Professional Services – $5,000 in additional funding is added in FY 25 to the Public Information Department for web development. Currently, there is no dedicated position in the County to perform the technical web development work that is needed to upkeep the County website.

COUNTY ADMINISTRATION

Based on prior web development work that has been contracted out, $5,000 is required to contract out specific issues and projects that occur to the website that require an elevated skillset and understanding of web development.

• $69,099 is Added for a Multimedia Specialist (One FTE) – $69,099 and one FTE are added in FY 25 to the Public Information Department. As the County continues to grow, Public Information staff are recording, livestreaming, and producing more media for the County. The addition of a Multimedia Specialist will allow the Public Information Department to live stream Board and Commission meetings more frequently, stay more current on website updates, and assist with more requests, such as graphic designs, from County departments.

• $4,260 is Added to Reclassify One Full-time Position – $4,260 in additional funding is added in FY 25 to the Public Information Department to reclassify one Multimedia Producer position. The position has been assigned more responsibilities and tasks with no change in position classification. The reclassification will better align classification and compensation with staff roles and responsibilities.

VOTERS

Board of Supervisors

County Attorney

Budget Summary

COUNTY ATTORNEY

About

The County Attorney defends or brings actions in which the County and any of its boards, officials, departments, or employees is a party. This division also drafts and prepares County ordinances, leases, bonds, deeds and contracts in which the County is a party.

County Attorney

The County Attorney is appointed by the Board of Supervisors. The County Attorney represents and counsels the Board of Supervisors, County boards, commissions, departments, agencies, officials and employees on all legal and civil matters involving County government.

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $518 in base telecommunication funds have been transferred from the County Attorney to Information Technology for FY 25. This transfer creates a decrease of ($518) in base funds in the County Attorney budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA Finance

Board of Supervisors

County Administrator

Finance

Finance Purchasing

FINANCE

Budget Summary

FINANCE: 126

FINANCE

About

Finance is responsible for ensuring the integrity of public funds by developing and monitoring compliance with internal controls and financial policies and procedures. The division is responsible for payroll, accounts payable, risk management, and purchasing. Finance also provides County Administration with financial reports and performs billing, collection and customer service for the Public Service Authority (PSA). The division also provides financial services to the Economic Development Authority (EDA), the Metropolitan Planning Organization (MPO), the Montgomery County Regional Tourism program, the New River Valley Emergency Communications Regional Authority (911 Authority), and the Montgomery Blacksburg Christiansburg (MBC) Development Corporation.

Finance

The Finance Department maintains accounting records related to the County’s financial system and prepares and distributes monthly expenditure reports. Finance also processes invoices for payment, payroll, and all state, federal and IRS earnings-related forms. In addition, the Finance Department performs billing, collection and customer service functions for the Public Service Authority.

Purchasing

The Purchasing Department supports County departments by providing procurement services and guidance. Formal invitations for bid and requests for proposal are developed, issued and awarded in accordance with the Virginia Public Procurement Act. Purchase orders are issued upon award of the solicitations.

Key Performance Indicators

Personnel

FINANCE: 127

FINANCE

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $10,000 is added to Finance’s base fee revenue for FY 25.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $390 in base telecommunication funds have been transferred from Finance to Information Technology for FY 25. This transfer creates a decrease of ($390) in base funds in the Finance budget for FY 25.

• Base FTE Increase – A Senior Accountant position, one FTE, was added to the Finance department offcycle during FY 24. The new position was added to ensure adequate staffing levels within the department to cover new responsibilities associated with the Opioid Abatement Program. The total cost of this position is $117,920, which has been added to the base budget for FY 25. The total number of FTEs in the Finance Department is now 11, which is an increase of 1 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $13,000 is Added to Cover Professional Services Fee Increases – $13,000 in additional funding is added in FY 25 to the Finance Department for professional services. Professional Services, including audit and actuarial fees, increase each year, with audit fees increasing 7% in FY 24. This increased funding will allow the County to maintain financial advisory, actuarial and audit services from reputable firms.

• $3,864 is Added to Reclassify One Full-time Position – $3,864 in additional funding is added in FY 25 to reclassify one Purchasing Technician position. The position has been assigned more responsibilities and tasks with no change in position classification. The responsibilities are more complex than what has been required of the position in the past. The reclassification will better align classification and compensation with staff roles and responsibilities.

FINANCE: 128

Budget Summary

INSURANCE

About

Insurance coverage for County buildings and their contents at replacement cost value, risk management consulting services and liability insurance for County officials are paid from this division. It also covers costs associated with the County’s Risk Management Plan.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $12,500 is Added for Insurance Premium Increases – $12,500 in additional funding has been added in FY 25 to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 24 and anticipated increases for FY 25.

MONTGOMERY COUNTY, VIRGINIA Information Technology

VOTERS

Board of Supervisors

County Administrator

Assistant County Administrator

Information Technology

INFORMATION TECHNOLOGY

Budget Summary

INFORMATION TECHNOLOGY

About

Information Technology (IT) is responsible for the complete life-cycle support of the software applications and technology infrastructure used by County departments and offices. The IT department supports the computing technology and telecommunications in all County facilities.

Information Technology

IT supports over 100 systems and applications in a high availability, 24X7 environment and over 1,500 end-user devices, including PCs, laptops, printers, and phones.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $90,864 in base telecommunication funds have been transferred from the Board of Supervisors ($6,535), County Administration ($17,562), County Attorney ($518), Finance ($390), Treasurer’s Office ($1,335), Registrar’s Office ($48), Sheriff’s Office – Compensation Board ($1,917), Sheriff’s Office – County ($28,684), Animal Care and Adoption Center ($2,418), General Services ($25,810), Human Services ($720), Parks and Recreation ($771), Planning and GIS ($1,387) and

INFORMATION TECHNOLOGY

Economic Development ($2,769) to Information Technology for FY 25. This transfer creates an increase of $90,864 in base funds in the Information Technology budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $60,000 is Added for Software Maintenance Service Contract Increases – $60,000 in additional funding is added in FY 25 to cover increases in software maintenance service contracts. $45,000 is included to cover the license increase for Microsoft. In FY 24, renewal for the Microsoft licensing included a true-up that increased costs significantly. The additional funding covers the increase in licensing costs. $15,000 is also included to cover the license increases for GovSense and Oracle Net Suite for hosting and maintaining the County’s permitting and land management software.

• $30,000 is Added for Telecommunications – $30,000 in additional funding is added in FY 25 to cover telecommunication costs. Telecommunication costs were consolidated in the IT budget for FY 25. Based on actual expenses in FY 23 and projected expenses for FY 24 and FY 25, $30,000 in additional funding is required to cover expenses.

• $29,510 is Added for Professional Services – $29,510 in additional funding is added in FY 25 for professional services. Beginning in FY 24, the Local Election Security Standards requires that systems with high security categorization conduct penetration testing annually. Systems with high security categorization in the county include Voter Registrar devices and other systems that contain personally identifiable information. The County contracts with Assura to conduct testing assessments of systems to identify weaknesses and vulnerabilities that create opportunities for threats to compromise the system. Based on FY 24 costs, $29,510 is required for penetration testing.

• $11,800 is Added for Computer Costs for New Positions – $11,800 in additional funding is added in FY 25 to cover the costs of providing computer hardware for new employees added to the FY 25 budget. Note: $210,000 is included in the FY 25 capital budget to address future infrastructure issues. These funds are located in the County Capital tab at the end of the budget document.

MONTGOMERY COUNTY, VIRGINIA

Commissioner

of the RevenueCompensation Board

VOTERS

Commissioner of the Revenue

Compensation Board

Budget Summary

COMMISSIONER OF THE REVENUE

About

The Commissioner of the Revenue is an elected Constitutional Officer responsible for assessing the fair market value of all property, personal and business, subject to taxation and maintaining real estate ownership records. This division accounts for the costs shared between the County and the State Compensation Board.

Commissioner of the Revenue

The Commissioner of the Revenue Division assesses all tangible personal property in accordance with the Code of Virginia, verifies personal property data filed by taxpayers, calculates assessments and taxes, and issues the personal property tax book annually. It also assists taxpayers with filing state income tax returns.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Compensation Board Revenue Adjustments – A total of $58,797 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 24 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25, and funds to support 3 additional tax technician position (3 FTEs).

COMMISSIONER OF THE REVENUE

• Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $46,436 annually to support 3 additional tax technicians. The total cost of these positions is $163,823, which has been added to the base budget for FY 25. Local funds cover the remaining costs of $117,387. The total number of FTEs in the Commissioner’s compensation board budget is now 11, which is an increase of 3 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $3,864 is Added to Reclassify One Full-time Position – $3,864 in additional funding is added in FY 25 to reclassify one Tax Supervisor position to a Senior Tax Supervisor. The position has been assigned more responsibilities and tasks with no change in position classification. In addition, during FY 24 this position went from supervising 2 full-time employees to supervising 7 full-time employees. The reclassification will better align classification and compensation with staff roles and responsibilities.

MONTGOMERY

COUNTY, VIRGINIA

Commissioner

of the RevenueAssessments

VOTERS

Commissioner of the Revenue

Assessments

Assessments Land Use

ASSESSMENTS

Budget Summary

ASSESSMENTS : 142

ASSESSMENTS

About

The Assessment division is responsible for maintaining real estate ownership records, including transfers of ownership recorded in the Circuit Court Clerk’s Office, assessing the value of real property, administering the land use program, and mapping of real property. The County provides 100% of the funding since real estate and personal property assessments are a primary focus of this division.

Assessing

The Assessing Department, which reports to the Commissioner of the Revenue, maintains real estate ownership records, assesses the value of real property, issues the real estate land book annually, administers the land use program, and mapping of real property. This department also administers the County’s real estate tax relief programs for veterans and the elderly and disabled.

Land Use

The Land Use program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural and forestry uses. It processes new and renewal applications, validates information provided on the applications, and calculates use values per crop yields and soil classifications.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would

ASSESSMENTS : 143

ASSESSMENTS

cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Adjustment – In the past, Land Use used to be a separate County office with its own operating budget. For better operational efficiency and effectiveness in the Commissioner’s office, the Land Use budget has been consolidated with the Department of Assessment budget beginning in FY25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Treasurer - Compensation Board

VOTERS

Treasurer

Compensation Board

TREASURER - COMPENSATION BOARD

Budget Summary

TREASURER - COMPENSATION BOARD

About

The Treasurer is an elected Constitutional Officer responsible for collecting all County revenue, submitting financial reports to the state and County, authorizing County disbursements, and cash management, which includes managing the County’s bank and investment accounts.

Treasurer-Compensation Board

This division accounts for the operational costs shared between the State Compensation Board and the County. The Treasurer Division also collects current and delinquent tax payments, motor vehicle license fees, issues dog tags, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes.

Key Performance Indicators

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Compensation Board Revenue Adjustments – A total of $89,573 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 24 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25, and funds to support 5 additional tax technician positions (5 FTEs).

TREASURER - COMPENSATION BOARD

• Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $78,161 annually to support 5 additional tax technicians. The Treasurer has elected to only fill one of these positions and move 4 County funded positions from Collections to the Compensation board budget. The total number of FTEs in the Treasurer’s compensation board budget is now 11, which is an increase of 5 FTE. There is a reduction of 4 FTEs in the Collections Division. The net increase in positions between both divisions is 1 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Treasurer - Collections

VOTERS

Treasurer

Collections

TREASURER - COLLECTIONS

Budget Summary

TREASURER - COLLECTIONS

About

The Treasurer is an elected official responsible for collecting all County revenue, submitting financial reports to the state and County, and authorizing County disbursements.

Treasurer-Collections

This division is funded solely by the County. Treasurer-Collections collects current and delinquent tax payments, motor vehicle license fees, issues dog tags, and collects and remits payments to the Commonwealth of Virginia for individual and business state income and estimated state income taxes.

Key Performance Indicators

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,335 in base telecommunication funds have been transferred from the Treasurer’s Office to Information Technology for FY 25. This transfer creates a decrease of ($1,335) in base funds in the Treasurer’s budget for FY 25.

• Base FTE Decrease – As part of the FY 24 Compensation Board Reconciliation, the state provided $78,161 annually to support 5 additional tax technicians. The Treasurer has elected to only fill one of these positions and move 4 County funded positions from collections to the Compensation board budget. The total number of FTEs in the Treasurer’s compensation board budget is now 11, which is an increase of 5

TREASURER - COLLECTIONS

FTE. There is a reduction of 4 FTEs in the Collections Division. The net increase in positions between both divisions is 1 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Electoral Board / Director of Elections

Electoral Board

Director of Elections

ELECTORAL BOARD/DIRECTOR OF ELECTIONS

Budget Summary

ELECTORAL BOARD/DIRECTOR OF ELECTIONS

About

The office of the Electoral Board/Director of Elections provides registration and election services to eligible citizens of Montgomery County. These services include supporting and training individuals and groups holding registration drives; providing in-house and high school voter registration; maintaining the Virginia Election and Registration System (VERIS); purchasing, maintaining, and testing all voting equipment and electronic poll books; providing registered voters with a voter notice; and preparing and conducting fair elections per the Code of Virginia Election Laws contained in Section 24.2 along with guidance from the Department of Elections on Officer of Election training, processing candidate filings and petitions, printing of ballots and processing mailed absentee ballots.

Electoral Board/Director of Elections

The Electoral Board/Director of Elections division is committed to providing each citizen of Montgomery County with the opportunity to exercise his or her right to vote in an efficient and equitable manner. The Director of Elections registers voters, maintains voting records, and manages elections by staffing polling locations for the County’s 29 precincts plus the Central Absentee Precinct (CAP). The staff conducts elections, supervises poll workers on Election Day and submits all election results through Election Night Reporting (ENR) to the state.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

ELECTORAL BOARD/DIRECTOR OF ELECTIONS

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Revenue Adjustments – A total of ($6,791) is reduced to the base Director of Elections’ revenue budget. These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 24 County approved budget.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $48 in base telecommunication funds have been transferred from the Registrar’s Office to Information Technology for FY 25. This transfer creates a decrease of ($48) in base funds in the Registrar’s budget for FY 25.

• Base FTE Increase – One additional FTE was added to the Registrar’s Office off-cycle during FY 24. This position was added to cover additional workload and technology requirements the office has taken on due to several new laws relating to elections. The total cost of this position is $53,877, which has been added to the base budget for FY 25. The total number of FTEs in the Registrar’s Office is now 6, which is an increase of 1 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $8,550 is Added for Maintenance Service Contract Increases – $8,550 in additional funding is added in FY 25 to cover the costs of the annual maintenance contract for all voting machines in the County.

• $73,896 is Added for Seasonal Wages ($43,060 in One-time Costs, $30,836 in Recurring Costs) – $73,896 in additional funding is added in FY 25 for seasonal wages. The 2024 Presidential Election will be held in FY 25. Presidential elections require additional one-time resources that are not contained in the Registrar’s base budget. $43,060 in one-time monies is included for FY 25 to cover seasonal wage costs for the Presidential Election. In addition, $30,836 in recurring funding is included for FY 25 to cover additional elections that are being held each year and the increase in officer of election pay provided in the fall of 2023. With more elections being held, such as primaries, each year, more election officers are needed to assist with same day registration, pre-processing absentee ballots, and for additional staffing on election days.

VOTERS

Commonwealth Attorney

Prosecution Collections

COMMONWEALTH ATTORNEY

Budget Summary

COMMONWEALTH ATTORNEY

About

The Commonwealth Attorney is an elected Constitutional Officer responsible for the prosecution of all felony and certain misdemeanor and traffic offenses within Montgomery County, including those occurring in the towns of Blacksburg and Christiansburg and on the Virginia Tech campus. Court is held five times per week in District Court, four times per week in Circuit Court and two to three times per week in Juvenile and Domestic Relations Court.

Prosecution

This department is responsible for trying cases in Circuit Court, two General District Courts and the Juvenile and Domestic Relations Court. Through the Victim Witness Program, the office assists victims and witnesses involved in the prosecution of these cases. The office advises citizens, law enforcement agencies and magistrates regarding the interpretation of criminal law.

Collections

The Collections department is responsible for the collection of delinquent fines and costs from Juvenile and Domestic Relations District Court, General District Court(s) and the Circuit Court. This entails collection of reports from the Clerk’s Office, preparation and mailing of collection letters for all fines/costs not paid within 40 days, generating reports and accounting procedures.

Key Performance Indicators

COMMONWEALTH ATTORNEY

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Compensation Board Revenue Adjustments – A total of $95,319 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 24 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $11,205 is Added for Operations and Maintenance Increases – $11,205 in additional funding is added in FY 25 for operations and maintenance costs. The Commonwealth Attorney’s Office has been a part of the Asset Forfeiture Program for many years. Historically, the office has been able to use asset forfeiture monies on operation and maintenance costs. Due to changes in the law and regulations regarding how asset forfeiture monies may be spent, seizures have not been as abundant and are more limited in how they can be utilized. Additional funding is added to cover expenses that can no longer be funded using asset forfeiture monies.

VOTERS

General Assembly Circuit Court

Circuit Court Juries

Budget Summary

CIRCUIT COURT

About

Circuit Court with two resident judges is the trial court of broadest powers in the County and handles all civil cases with claims of more than $25,000. It shares authority with the General District Court to hear matters involving claims between $4,500 and $25,000. The Circuit Court also hears all serious criminal matters involving felonies, handles family matters including divorce, and hears cases appealed from the General District Court and the Juvenile & Domestic Relations District Court. The County provides general operating expenses for each judge, funding for 2 legal assistants and a judicial law clerk, and office furnishings for the staff.

Circuit Court

The Circuit Court is the principal trial court of the state and have both original and appellate jurisdiction.

Juries

This department provides basic operating expenses for jury services, including juror and witness compensation.

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

CIRCUIT COURT

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $27,036 is Added for Jurors & Witness Compensation – $27,036 in additional funding is added in FY 25 for Jurors and Witness Compensation. Due to a statutory increase in payment for jurors reporting for jury duty, from $30 to $50, and an increase in the number of jury trials, additional funding is added for FY 25. This request is supported with $15,000 in state revenue that is reimbursed to the County specifically for criminal trials.

General District Court

General Assembly

General District Court

GENERAL DISTRICT COURT

Budget Summary

GENERAL DISTRICT COURT

About

The General District Court hears criminal, traffic and civil cases, misdemeanor cases, and preliminary felony cases. The division has exclusive original jurisdiction over any claim not exceeding $4,500 and has concurrent jurisdiction with the Circuit Court over any claim from $4,500 to $25,000, except for personal injury and wrongful death cases in which the amount in question does not exceed $50,000. Both totals exclude interest and attorney’s fees; however, claims, counter-claims and crossclaims filed in actions for unlawful detainer are not subject to the maximum jurisdictional limit of $25,000.

General District Court

This division is responsible for ensuring that all policies and procedures are complied with as established by the Supreme Court. The General District Court holds court five days a week and staffing is comprised of a clerk and 10 deputy clerks.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Juvenile and Domestic Relations Court

VOTERS

General Assembly

Juvenile and Domestic Relations Court

Juvenile and Domestic Relations Court Court Services

JUVENILE AND DOMESTIC RELATIONS COURT

Budget Summary

JUVENILE AND DOMESTIC RELATIONS COURT

About

The Juvenile and Domestic Relations Court has jurisdiction over all proceedings involving minors, children in need of services, and children who have been abused or neglected. This division also provides probation, counseling and rehabilitation services to children and their families.

Juvenile and Domestic Relations Court

This court hears cases involving adults accused of child abuse, abandonment of children, child support and visitation, custody disputes, offenses against family members, delinquency petitions, and traffic violations. This court provides entrustment agreements, court-ordered rehabilitation services, and court consent for certain medical treatments.

Court Services

Court Services provides probation services for the County’s Juvenile and Domestic Relations Court. The office conducts predisposition reports, processes intake complaints, and maintains an average daily population of 75 juveniles on probation. Office personnel consists of four probation officers, one secretary and one probation supervisor.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

•

No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

General Assembly Courts

Magistrate

Budget Summary

MAGISTRATE

About

The Magistrate’s Office provides judicial services for the 27th Judicial District within Region 1. Magistrates possess regional authority and assist all districts within Region 1, which consist of the 27th, 28th, 29th, and 30th Judicial Districts. The Magistrate’s Office operates 24 hours a day, 7 days a week.

Magistrate

The Executive Secretary of the Supreme Court of Virginia appoints magistrates. The Magistrate’s Office conducts probable cause hearings to determine the issuance of arrest warrants, summonses, search warrants, temporary detention orders, emergency custody orders, emergency protective orders, and civil processes. Magistrates also conduct bail hearings to determine release or commitment to jail. Magistrates can accept prepayments for certain traffic infractions and pre-payable misdemeanor offenses.

Key Performance Indicators

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

Clerk of the Circuit Court

Clerk of the Circuit Court

Budget Summary

CLERK OF THE CIRCUIT COURT

About

The Clerk of the Circuit Court is an elected Constitutional Officer who serves as the record keeper for the County. This division serves as the repository for the Court’s records, a clearinghouse for court information, and is also responsible for maintaining records for all bench and jury trials.

Clerk of the Circuit Court

Clerk of the Circuit Court Division issues concealed handgun permits, subpoenas, processes court orders and collects court fees. Divorces, adoptions, legal name changes, deeds, deeds of trusts, land plats, and assignments are recorded in this office. Other public services include issuing marriage licenses, notary applications, assisting with genealogy research, entering judgments, probating wills and qualifying estate executors, and scanning and imaging of documents.

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Compensation Board Revenue Adjustments – A total of $11,966 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 24 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.

CLERK OF THE CIRCUIT COURT

Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY

VOTERS

SHERIFF - COMPENSATION BOARD

Budget Summary

SHERIFF - COMPENSATION BOARD

Civil and Court Security

About

The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, school resource officers, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations. This division is designed to show the costs shared between the state and the County for operations of the Sheriff’s Office.

The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division.

Dispatching

Dispatching functions have been moved to the New River Valley Emergency Communications Regional Authority.

Jail Block

This is the jail per diem sent to the County by the State for the housing and care of inmates. Funds are based on the number of inmates housed and the charges placed against them and/or their sentence. All funds are used to operate the jail as mandated by the Code of Virginia.

Jail Operations

This department provides for the care, security, and transportation of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state.

Field Operations

Field Operations’ duties include patrolling the County, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, warrant service, and criminal apprehension.

Key Performance Indicators

SHERIFF - COMPENSATION BOARD

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Compensation Board Revenue Adjustments – A total of $287,784 is added to the base Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by the State Compensation Board reconciled to the FY 24 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds reconcile the County’s budget to the FY 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25. $111,391 in state revenue was provided to support 2 additional FTEs in FY 24.

• Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $111,391 annually to support 2 additional deputy positions. The total cost of these positions is $143,474, which has been added to the base budget for FY 25. Local funds cover the remaining costs of $32,083. The total number of base FTEs in the Sheriff’s Compensation board budget is now 101, which is an increase of 2 FTEs.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,917 in base telecommunication funds have been transferred from the Sheriff’s Office to Information Technology for FY 25. This transfer creates a decrease of ($1,917) in base funds in the Sheriff’s budget for FY 25.

SHERIFF - COMPENSATION BOARD

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $13,628 is Added for Electric Services – $13,628 is additional funding is added in FY 25 to the Jail Block to cover the increases in cost for electric services. Periodic increases to the budget are needed to keep up with annual cost increases for electric services.

• $3,179 is Added to Reclassify One Full-time Position – $3,179 in additional funding is added in FY 25 to reclassify one Office Specialist position. When comparing workload and responsibilities in the Sheriff’s Office, one Office Specialist position is responsible for duties more comparable to an Administrative Assistant position. This reclassification will better align classification and compensation with staff roles and responsibilities.

MONTGOMERY COUNTY, VIRGINIA

Sheriff - County

VOTERS

Sheriff County

Civil and Court Security Jail Operations

Civil & Court Security

Criminal Investigations

Police Training Academy

Civil & Court Security

Field Operations

Support Services

Civil & Court Security

Inmate Litter Pickup Program

Western VA Regional Jail

SHERIFF - COUNTY

Budget Summary

SHERIFF - COUNTY

About

The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations.

Civil and Court Security

The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division.

Dispatching

Public Safety Answering Point (PSAP) functions are now handled by the New River Valley Emergency Communications Regional Authority.

Jail Operations

This department provides for the care, security, and transportation of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state.

Field Operations

Field Operations’ duties include patrolling the county, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, warrant service, and criminal apprehension.

Police Training Academy

The Sheriff’s Office utilizes Cardinal Criminal Justice Academy. To meet the standards of the Department of Criminal Justice Services and state training requirements, the academy provides for basic training, recertifications, and other specialized training as required.

Wireless 911

The state mandates that localities provide Wireless 911 services, and the Virginia Wireless Board supplements funding for Wireless 911. The New River Valley Emergency Communications Regional Authority assumed these duties July 2016.

Support Services

The Support Services division provides administrative and operational support services to all other divisions within the Sheriff’s Office. Responsibilities include grants, accreditation, public presentations/community events, Drug Abuse Resistance Education (D.A.R.E.), school resource officers, training, policy/procedure, media relations, public information, uniform/equipment acquisition, fleet management, website management, Citizen’s Police Academy, and budget planning.

Criminal Investigations

The Criminal Investigations division investigates complex cases involving traditional and non-traditional criminal conduct, including but not limited to organized crime, misuse of public funds, fraud, consumer fraud, crimes against persons including murder, rape, robbery, crimes against property, narcotics and other crimes. The department also processes crime scenes, collects/stores evidence, extracts digital evidence, and conducts interviews and polygraph operations.

Inmate Litter Pickup Program

This covers the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program to clean litter from

SHERIFF - COUNTY

roads.

These are services paid for by outside entities such as Virginia Tech, U.S. Forest Service and the U.S. Marshals.

Western VA Regional Jail

The County is a participant in the Western Virginia Regional Jail (WVRJ) in Roanoke County, Virginia. The WVRJ facility has 805 general population beds and can be expanded to hold an additional 649 inmates. The regional jail serves Montgomery, Franklin and Roanoke counties and the City of Salem.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,078 in base utility funds have been transferred from the Sheriff’s Office to General Services for FY 25. Additionally, $28,684 in base telecommunication funds have been transferred from the Sheriff’s Office to Information Technology for FY 25. These transfers create a decrease of ($29,762) in base funds in the Sheriff’s budget for FY 25.

SHERIFF - COUNTY

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $3,100 is added to the Sheriff’s base fee revenue for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $665,963 is Added for the Western Virginia Regional Jail – $665,963 in additional funding is added to the Western Virginia Regional Jail budget for FY 25. $623,963 is added to cover per diem costs based on the number of inmates housed at the jail. $42,000 is also added for increased inmate medical costs.

• $35,000 is Added for Travel and Training – $35,000 in additional funding is added in FY 25 for travel and training expenses. The increase in funds covers the cost for deputies to attend specialized training, which require travel outside of the area. Effective training can help deputies better understand and respond to the needs of their communities, as well as ensure their own safety and the safety of those around them.

• $20,000 is Added for Professional Services – $20,000 in additional funding is added in FY 25 for professional services increases. The Montgomery County Sheriff’s office contributes funding, along with Blacksburg, Virginia Tech, and Christiansburg, for a shared Radio Tech employed by the Town of Christiansburg. The additional funding covers this shared expense, as well as increases in other services such as shredding, evidence destruction, vehicle towing, and investigating cell phone record requests.

• $10,000 is Added for Vehicle Repair, Supplies, and Motor Oil – $10,000 in additional funding is added in FY 25 to cover the increase in garage charges for vehicle repair, parts, supplies, motor oil, and grease to maintain the County’s law enforcement fleet.

MONTGOMERY COUNTY, VIRGINIA

Fire Departments and Rescue Squads

VOTERS

Board of Supervisors

Fire and Rescue Commission

Fire Departments

Blacksburg Fire Department

Christiansburg Fire Department

Elliston Fire Department

Long Shop McCoy Fire Department

Riner Fire Department

Rescue Squads

Blacksburg Rescue Squad

Civil & Court Security

Christiansburg Rescue Squad

Civil & Court Security

Long Shop McCoy Rescue Squad

Civil & Court Security

Riner Rescue Squad

FIRE DEPARTMENTS AND RESCUE SQUADS

Budget Summary

FIRE DEPARTMENTS AND RESCUE SQUADS

Fire Departments

About

The County provides funding for the five volunteer fire departments and the four volunteer rescue squads that deliver emergency services to citizens.

Retirement and Insurance

The County has coverage for fire and rescue members which includes accident and sickness, workers compensation, life insurance, and retirement benefits.

Fire departments provide volunteer fire services to County and town residents. The Virginia Department of Fire Programs’ basic training for firefighters involves a minimum of 192 hours, which includes 160 hours of Firefighter Level 1 training and 32 hours of hazmat training. This does not include the in-house training required to operate the equipment of individual departments.

Rescue Squads

Rescue squads provide volunteer and career rescue services to County and town residents. The Virginia Department of Health’s Office of Emergency Medical Services and local squads offer training for squad members. The Emergency Medical Technician (EMT) is required to complete a minimum of 154 hours of training, enhanced rescue members have 256 hours of training, the intermediate rescuer has 528 training hours and paramedics have a minimum 781 training hours. This prepares rescue squad volunteers to provide basic emergency medical care and transportation for patients. Local squads require volunteers to answer calls at will and on assigned call nights.

Regional Fire and Rescue Training Center

The Regional Training Center is available to all agencies in Montgomery County as well as Floyd, Giles and the Radford Army Ammunition Plant Fire Departments. The Training Center property is owned by the Blacksburg Fire Department Foundation with a 25-year lease to Montgomery County. All buildings on site have been purchased through private donations and grants, and the County insures the property. The Town of Christiansburg and the Town of Blacksburg provided labor and equipment for site development. Volunteer fire personnel constructed training aids such as a maze, ladder tower, and ventilation simulator for use at the center.

Key Performance Indicators

FIRE DEPARTMENTS AND RESCUE SQUADS

Fire and Rescue Operating Budgets

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• $966,546 is Included for Fire and Rescue Operations – As part of this year’s base budget process, the Fire and Rescue Commission distributed $7,720 in base funding to cover Fire and Rescue one-time budget requests for FY 25 for Elliston Fire Department. $625 remains unallocated to be distributed by the Fire and Rescue Commission at a later date.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each

FIRE DEPARTMENTS AND RESCUE SQUADS

department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,802 in base utility funds have been transferred from Fire and Rescue to General Services for FY 25. This transfer creates a decrease of ($2,802) in base funds in the Fire and Rescue budget for FY 25.

• ($107,045) is Reduced from Insurance Premiums – ($107,045) is reduced in FY 25 from insurance premium costs. In FY 24, County staff conducted an audit of Fire and Rescue membership. This audit resulted in $107,045 in savings in insurance premiums for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $94,050 is Added for Fire and Rescue Ongoing Operations – $94,050 in additional funding is added for FY 25. After the Fire and Rescue Commission distributed $8,345 in base funding to cover recurring and one-time budget requests for FY 25, an additional $94,050 was required to meet the Fire and Rescue Commission’s request for FY 25. $30,000 is included for Christiansburg Fire Department, $46,050 is included for Christiansburg Rescue Squad, and $18,000 is included for Blacksburg Rescue Squad.

MONTGOMERY COUNTY, VIRGINIA

Fire and EMS

VOTERS

County Administrator

Assistant County Administrator

Fire and EMS

Budget Summary

FIRE AND EMS

About

Montgomery County has enjoyed a long and successful history of volunteerism within the various fire and rescue departments across the County. In recent years, areas of the County have followed national trends and been impacted by a decrease in volunteerism, while calls for service have continued to grow. In order to ensure effective EMS response to all citizens, after reviewing months of calls for service reports, response times, and various other aspects of the EMS system, the County began a career staffed agency in FY 22.

Montgomery County Fire and EMS

Montgomery County Fire and EMS Department provides 24-hour/365-day coverage emergency medical response in areas of the County to ensure timely response to 911 calls. The department also coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency management of critical incidents to include hazardous material response and mitigation.

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Transfer of the Emergency Services Department to a New Fire and EMS Division – In order to ensure effective EMS response to all citizens, the County began a career staffed agency in FY 22. For better operational efficiency, the Emergency Services Department, which provides leadership, management and oversight of the Montgomery County Fire and EMS Department, has been transferred from the County Administration Division to a new and separate Fire and EMS Division. Therefore, $248,737 in operations and maintenance expenses, $115,000 in designated revenue, and 24 FTEs are transferred from County Administration to Fire and EMS.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,651 in base utility funds have been transferred from Emergency Services to General Services for FY

FIRE AND EMS

25. Additionally, $10,349 in based telecommunication funds have been transferred from Emergency Services to Information Technology for FY 25. These transfers create a decrease of ($12,000) in base funds in the Fire and EMS budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $78,236 is added for an Equipment Replacement Schedule – $78,236 in additional funding is added in FY 25 to establish an equipment replacement schedule. This funding provides the Fire and EMS Division with recurring base monies to replace and purchase higher end medical equipment (i.e. cardio pulmonary resuscitation devices, training manikins and simulators, cardiac monitors and mechanical ventilators) on an annual basis.

• $12,545 is Added for Training Platforms – $12,545 in additional funding is added in FY 25 for new training platforms. The Virginia Office of EMS requires EMTs and Paramedics to complete continuing education hours to renew certifications every 2 years. $5,400 is included for the FOAMfrat platform. Previously, the Fire and EMS Division subscribed to the EMS Academy 1 training module through ESO Solutions to track and report training completed by staff. FOAMfrat will replace this module for tracking and reporting as well as provide over 150 courses for staff to utilize to gain continuing education hours mandated by the state. $7,145 is included for Resuscitation Quality Improvement (RQI), an additional training platform through the American Heart Association, that offers quarterly online trainings for Basic Life Support (BLS), Advanced Cardiac Life Support (ACLS), and Pediatric Advance Life Support (PALS). In addition, RQI benefits the entire County by allowing certified Fire and EMS staff to teach classes, such as CPR, to all County employees. The total annual cost for both virtual platforms will be less than the cost to send staff to in-person courses.

• $15,000 is Added for Professional Health Services – $15,000 in additional funding is added in FY 25 to support additional mental health services through Counseling Connect. This increase in funding will allow the division to secure 150 counseling sessions for Fire and EMS staff. This service has been invaluable for staff in improving overall well-being, both at home and in the work environment.

• $19,000 is Added for Software – $19,000 in additional funding is added in FY 25 for the Virtual Emergency Operations Center (Veoci) software. Veoci is a communication tool that allows County staff and all external stakeholders and partners to participate in the coordination and response to an incident or disaster virtually. Fire and EMS staff will be able to provide more detailed and frequent situation reports and communications in one single platform for community partners to get information.

MONTGOMERY COUNTY, VIRGINIA

Animal Care and Adoption Center

VOTERS

Board of Supervisors

County Administrator

Assistant County Administrator

Animal Care and Adoption Center

ANIMAL CARE AND ADOPTION CENTER

Budget Summary

ANIMAL CARE AND ADOPTION CENTER

About

The Animal Care and Adoption Center, which opened in 2017, combines animal care and recreation services. Located on five acres along Cinnabar Road near the County’s Frog Pond recreational area, the 16,300 square foot Center’s primary goal is to increase animal adoptions by expanding visitation and maximizing visibility through attractive design, in a recreational setting. The Center represents a transition from a traditional pound facility to a community hub for companion animal resources and leisure time events. Donations and County dollars support the Center and its staff.

Animal Care and Adoption Center

The Center offers educational tours and classes, vaccination and spay/neuter clinics, pet training classes, animal demonstrations, outdoor events and other leisure time activities. Long range plans include integrating the Center with walking trails connecting the Frog Pond, picnic shelters, and a disc golf course, making the entire area a recreation destination.

Animal Care and Adoption Center-Donations

Donations support 14% of the facility and staffing costs to operate the Center.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

ANIMAL CARE AND ADOPTION CENTER

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, ($16,000) is reduced from the Animal Care and Adoption Center’s base fee revenue for FY 25.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,418 in base telecommunication funds have been transferred from the Animal Care and Adoption Center to Information Technology for FY 25. This transfer creates a decrease of ($2,418) in base funds in the Animal Care and Adoption Center budget for FY 25.

• Base FTE Increase – One additional FTE was added to the Animal Care and Adoption Center off-cycle during FY 24. This position was added to help provide consistency in keeping the ACAC clean and free from potential hazards or animal health issues associated with dirty kennels. It has becoming increasingly difficult to have inmates as trustee status to assist with this cleaning. The total cost of this position is $50,344, which has been added to the base budget for FY 25. The total number of FTEs in the Animal Care and Adoption Center is now 11.5, which is an increase of 1 FTE.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $1,861 is Added for Minimum Wage Increases – $1,861 in additional funding is added to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour.

MONTGOMERY COUNTY, VIRGINIA General Services

GENERAL SERVICES

Budget Summary

GENERAL SERVICES

Administration

About

General Services division is responsible for auxiliary and operational support services for all County divisions. Services are provided through Administration, Animal Control, Buildings and Grounds, Centralized Maintenance, Housekeeping, Lawns and Landscaping, Litter Control, and Solid Waste Collection. The division also oversees Fleet Operations, Engineering, Stormwater, Landfills, and Building Inspections.

This department manages administrative functions for the division.

Animal Control

Animal Control enforces County ordinances and state laws relating to animals, including impounding stray dogs, investigating livestock deaths, quarantining animals involved in bite cases, and investigating animal cruelty. It also maintains the safety of the public as it pertains to animal ordinances and educates the public about animal laws and welfare.

Buildings and Grounds

Buildings and Grounds is responsible for the preservation of County facilities. It maintains 38 County buildings and facilities, eight recreational parks and two industrial parks, and provides general labor support for repair and remodeling projects.

Centralized Maintenance

Centralized Maintenance funds one-time projects such as emergency repairs that are not generally funded through the operational budget due to their nature.

Fleet Operations

Fleet Operations provides efficient repairs, routine maintenance, and state inspections of about 200 County vehicles, including the sheriff’s fleet.

Housekeeping

The Housekeeping department provides custodial services to ensure the cleanliness and safety of 13 County facilities, which is approximately 420,000 square feet of space.

Building Inspections

Building Inspections is responsible for the enforcement of the Uniform Statewide Building Code to protect health, safety and welfare of citizens.

Lawns and Landscaping

Lawns & Landscaping is responsible for maintaining 159 acres of property, including landscaping services, tree trimming and grass cutting. It also assists in maintaining recreational facilities, including the Motor Mile Complex, Plum Creek ballfields, Auburn ballfields, and Creed Fields.

Litter Control

Litter Control manages the annual roadside waste clean-up, hazardous waste collection and annual latex paint exchange. It also works in conjunction with the towns of Christiansburg and Blacksburg, and Virginia Tech to maintain litter control efforts within the County.

Motor Pool

The Motor Pool provides a centralized pool of County owned vehicles for use by County divisions while conducting County business.

GENERAL SERVICES

Solid Waste Collections

Solid Waste Collections provides 10 consolidated sites where residents may dispose of household trash, bulky items and recyclables.

Stormwater Management

This department implements and ensures regulation and permit compliance with the County’s Stormwater Management ordinance and the Municipal Separate Storm Sewer System (MS4) permits. Stormwater regulations protect water quality from harmful pollutants that can accumulate when rain and snowmelt flow over impervious surfaces (streets, parking areas, buildings, etc.). When heavy or prolonged rains saturate the ground surface, runoff is channeled into storm sewers that ultimately end up in streams, creeks, rivers and the ocean. This department also administers policies, procedures and respective fee schedules related to stormwater compliance, and reviews erosion and sediment control plans prior to issuing land disturbing permits, prepares reports for the Virginia Department of Environmental Quality, and responds to citizen concerns about stormwater drainage issues.

Thompson and Mid-County Landfills

The Thompson and Mid-County Landfills were closed in 1993 and 1997, respectively. State and federal laws and regulations required the County to perform groundwater monitoring and mitigation.

Key Performance Indicators

Personnel

GENERAL SERVICES

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $7,288 in base utility funds have been transferred from Emergency Services ($1,651), Sheriff County ($1,078), Fire and Rescue ($2,802) and Parks and Recreation ($1,757) to General Services for FY 25. Additionally, $25,810 in base telecommunication funds have been transferred from General Services to Information Technology for FY 25. These transfers create a decrease of ($18,522) in base funds in the General Services Budget for FY 25.

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $56,559 is added to the General Services Division’s base fee revenue for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $24,938 is Added for Minimum Wage Increases – $24,938 in additional funding is added in FY 25 to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour.

GENERAL SERVICES

• $135,848 is Added for Electric Services – $135,848 in additional funding is added in FY 25 to cover the increased cost for electric services. Periodic increases to the budget are needed to keep up with annual cost increases for electric services.

• $12,000 is Added for Housekeeping Supplies – $12,000 in additional funding is added in FY 25 for laundry, housekeeping, and janitorial supplies. In recent years, the County has increased the number of facilities and square footage that require housekeeping services. In addition, housekeeping supplies have increased in cost.

• $35,000 is Added for Facility Maintenance Software – $35,000 in additional funding is added in FY 25 to cover the cost of a new facility maintenance software program. This software will allow more efficient tracking of building expenses, centralized maintenance project costs, warranty information, and work orders across County buildings and properties.

• $77,000 is Added for Tipping Fee Costs – $77,000 in additional funding is added in FY 25 to cover tipping fee costs. Based on actual usage in FY 24 and anticipated fee increases by the Montgomery Regional Solid Waste Authority (MRSWA) in FY 25, $77,000 in additional funding is necessary to cover tipping fee costs.

• $66,288 is Added for an Administrative Assistant (One FTE) – $66,288 and one FTE are added to the General Services Division. As the County continues to grow, help is needed throughout the week for administrative tasks and customer service in the Building Inspections office. With the addition of an Administrative Assistant, the County will provide more efficient customer service to citizens visiting and contacting the office. This position will also assist with freeing staff time to work on higher-level functions and priorities.

• $61,059 is Added for a Maintenance Worker (One FTE) – $61,059 and one FTE are added to the General Services Division. Over the last two decades, the County has significantly grown adding more building area and responsibilities for General Services staff. This includes construction of new and larger buildings (the Courthouse and Animal Care and Adoption Center), renovations of other buildings, and leasing new spaces for other departments (Office of Elections). During this time, maintenance staffing numbers have remained at 6 employees. The addition of one Maintenance Worker will allow the division to better maintain buildings and facilities and more appropriately divide work between staff.

• $43,056 is Added for the Capital Project Manager Position (0.3 FTE) – $43,056 and 0.3 FTE are added in FY 25 to cover the costs of the Capital Project Manager. In FY 24, the General Services Division added a Capital Project Manager position to manage County capital projects. The goal was to charge 100% of position costs to the individual projects. Through FY 24 it was determined that only 70% of position costs are able to be charged to individual projects, leaving 30% of costs unbudgeted. In addition to managing specific capital projects, this position has become responsible for other duties. In order to properly fund the position, funds were added to cover costs associated with the additional duties.

MONTGOMERY COUNTY, VIRGINIA

Children’s Services Act

VOTERS

Board of Supervisors

County Administrator

Assistant County Administrator

Human Services

Children’s Services Act

CHILDREN’S SERVICES ACT

Budget Summary

CHILDREN’S SERVICES ACT

About

The Children’s Services Act for At-Risk Youth and Families (CSA) was established by the General Assembly to improve coordination, eliminate duplication of services and ensure that costly residential care is provided only in cases where it was clearly warranted. The law requires localities to establish Community Policy and Management teams, and Family Assessment and Planning teams to administer the program. The law also mandates that certain groups of children receive services, primarily special education and foster care. The County is required to provide a local match for all expenditures.

Children’s Services Act

The Community Policy and Management Team (CPMT) is responsible for developing policies, managing funds allocated to the County, and authorizing expenditures of these funds. CPMT is comprised of at least one elected or appointed official and agency heads from the local Department of Social Services, school system, Community Services Board (mental health) and the Court Services Unit (juvenile justice), a parent and a private provider. Each CPMT must also establish and appoint at least one Family Assessment and Planning Team (FAPT) to work with families to develop an individualized family service plan or plan of care based on the strengths and needs of the family.

Key Performance Indicators

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA Human Services

HUMAN SERVICES

Budget Summary

HUMAN SERVICES

About

Human Services division administers the Alternative Community Program, Human Services, Volunteer Montgomery, Virginia Juvenile Community Crime Control Act (VJCCCA) and the Children’s Services Act (CSA).

Human Services

The Human Services department keeps citizens, agencies and County government informed about services and programs in the areas of human service delivery. They also examine youth issues and administer the VJCCCA programs.

Volunteer Montgomery

Volunteer Montgomery was established in April 2023 in the spirit of flourishing volunteer programs dating back to 1969. Volunteer Montgomery welcomes all individuals within Montgomery County and aims to broaden local volunteer effort and strengthen the community by uniting together.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would

HUMAN SERVICES

cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $720 in base telecommunication funds have been transferred from Human Services to Information Technology for FY 25. This transfer creates a decrease of ($720) in base funds in the Human Services budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $69,099 is Added for a Volunteer Coordinator (One FTE) – $69,099 and one FTE are added in FY 25 for a Volunteer Coordinator. In FY 24, the County transitioned away from participating in the Retired Senior Volunteer Grant program to the newly created Volunteer Montgomery program. This transition lifted the age restriction for participation and has resulted in an influx of volunteers. The addition of a Volunteer Coordinator will assist in offsetting the increased workload for staff, which is currently spread throughout the department, and serve as the main point of contact for recruitment and retention of volunteers.

MONTGOMERY COUNTY, VIRGINIA

New River Health District

General Assembly

VOTERS

Governor

Secretary of Health and Human Services

State Department of Health

New River Health District

NEW RIVER HEALTH DISTRICT

Budget Summary

NEW RIVER HEALTH DISTRICT

About

The New River Health District, one of the Virginia Department of Health’s (VDH) 35 health districts, is comprised of Floyd, Giles, Montgomery and Pulaski counties and the City of Radford. The district’s environmental health program provides site evaluation and permits for on-site sewage disposal (septic systems) and wells, inspection of restaurants, schools, day care centers, summer camps and festivals to ensure food safety, rabies investigation and follow-up, and general environmental complaint investigations.

New River Health District

The Health District provides services in local health department clinics, schools, homes and at other sites in the community to prevent and control the spread of contagious diseases, including child and adult immunizations, immunizations for overseas travel, well baby care, and family planning. Other services include provision of the Women, Infants and Children (WIC) program, distribution of free car safety seats to eligible families, Resource Mothers Program and health education services.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $2,647 is Added for Local Matching Requirements – $2,647 in additional funding is added in FY 25 for the New River Health District local matching requirements. The New River Health District is funded on a formula basis with costs shared between the state and the County. The County’s share is 30.69 % and the state’s share is 69.31%. This increase in funding is required to meet the County’s local commitment for FY 25.

MONTGOMERY COUNTY, VIRGINIA

Social Services

VOTERS

Board

of Supervisors

Social Services Board

Social Services

SOCIAL SERVICES

Budget Summary

SOCIAL SERVICES

About

The Department of Social Services (DSS) division assists families and individuals in becoming socially and economically self-sufficient and independent. Benefit programs include temporary assistance for needy families, food assistance, Medicaid, energy assistance, general relief, fraud prevention and children’s medical security insurance. DSS works closely with other community agencies to promote the stability and self-sufficiency of community families through referrals to services not available in this agency. It also promotes the creation of services not currently available in the community. The agency works to avoid duplication of services provided by other agencies and to respond to needs not currently addressed in the community.

Social Services

Social Services assists in work programs including adoption, adult services/adult protective services, child protective services, day care services for children, foster care, court services and employment services. The department focuses, in the least intrusive manner, on services that individuals and families cannot provide for themselves.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

SOCIAL SERVICES

• Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and expenditure accounts have been reconciled to state and federal approved funding for FY 24. Each year, following the confirmation of funding available from sources other than the County, the base budget for the Department of Social Services is adjusted within the fiscal year, and this adjustment becomes the base budget for the next fiscal year. The FY 24 reconciled County Budget for this Division totaled $7,320,567; $6,206,698 in state and federal dollars and $1,113,869 in County dollars. Based on the reconciliation for FY 24, a total of $2,270 is added to the base revenue budget for FY 25 and ($199,779) is reduced from base expenditures due to a reduction in purchase of services/public assistance costs for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $30,252 is Added for a Financial System Software Replacement – $30,252 in additional funding is added in FY 25 to cover the cost to replace the Social Services’ Thomas Brothers financial system. The new system will allow for more efficient and cloud-based operations for the department.

MONTGOMERY COUNTY, VIRGINIA

Parks and Recreation

Administration

Aquatics

Athletics

VOTERS

Board of Supervisors

County Administrator

Deputy County Administrator

Parks and Recreation

Community Recreation Programs

Outdoor Recreation

Parks and Playgrounds

Senior Tours and Recreation Programs

Special Programs

Summer Programs

PARKS AND RECREATION

Budget Summary

PARKS AND RECREATION

About

The Parks and Recreation division provides quality, customer-valued recreation programs and facilities that engage participants and add value to the quality of life. Programming and facilities are offered in aquatics; athletics and team sports; youth, adult and senior wellness and education; outdoor recreation; tours; special events; and summer programs.

Administration

Administration oversees the operation of all recreational programs and parks facilities. Responsibilities also include the division’s budget management, marketing, facility design, and planning for future recreational needs.

Aquatics

The Frog Pond offers a safe and fun swimming environment and quality instruction for leisure and educational swimming programs for all ages, including infants. The Stroke and Turn Clinic teaches strokes and turns with a competitive edge for those who want to join a competitive swim team.

Athletics

The Athletics department focuses on children ranging from pre-K to middle school and the approach that recreational sports should place more emphasis on educational and social benefits rather than competition. A strong focus is also placed on good sportsmanship from participants, parents and spectators. Each program is built around teaching the fundamentals and ensuring that every participant receives an enjoyable and lasting recreation experience in a safe and positive environment.

Community Recreation Programs

Community Recreation Programs offer a diverse schedule of education/recreation-based activities for youth. Activities include martial arts, cooking, drawing, painting, and holiday-themed classes.

Outdoor Recreation

This department provides diverse programming based on adventure, conservation, environmental education and experiential education with a focus on high adventure. Montgomery County was one of the first municipal departments to offer outdoor recreation programs in Southwest Virginia.

Parks and Playgrounds

Montgomery County has seven parks ranging from small pocket parks to linear biking and hiking trails to its largest 110 acre Mid-County Park. Swimming, picnicking, hiking, canoeing, kayaking, athletic ball fields, playgrounds, walking tracks and natural areas are all amenities that can be found at the parks.

PARKS AND RECREATION

Private pool and shelter rentals are also available.

Senior Tours

Senior Tours are designed and selected for active travelers 50 and older who like to explore regional interests and attractions while discovering the area’s well-kept secrets and making new friends. The one day excursions are planned to nearby cities, museums, sporting events, festivals, professional theater, and dining destinations.

Senior Recreation Program

This department offers the Mountain Trekkers Hiking Club and the New River Valley Senior Games to adults 50 and older to encourage enrichment of their lives through activity and knowledge. Educational and wellness programs and health screenings/clinics promoting physical and mental health are also offered. Monthly luncheons provide an opportunity to meet socially and enjoy activities.

Special Programs

The Special Programs department provides a broad range of special events that can span from events for youth to events for the whole family, including creative Christmas themed programs and Rock the Pond summertime events held annually.

Summer Programs

This department provides a broad range of services to the community. The Frog Hoppers Camp is the most popular program, providing a safe and fun environment for children that will offer growth and education about the outdoors, swimming lessons and crafts. This camp is for children entering 1st grade to students leaving the 5th grade. Nature hikes, fun games and field trips teach children that it is fun to get out and go play!

Key Performance Indicators

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $14,000 is added to the Parks and Recreation Division’s base fee revenue for FY 25.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,757 in base utility funds have been transferred from Parks and Recreation to General Services for FY 25. Additionally, $771 in base telecommunication funds have been transferred from Parks and Recreation to Information Technology for FY 25. These transfers create a decrease of ($2,528) in base funds in the Parks and Recreation budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $5,038 is Added for Minimum Wage Increases – $5,038 in additional funding is added to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour.

MONTGOMERY COUNTY, VIRGINIA

Regional Library System

VOTERS

Board of

Supervisors

Library Board

Regional Library System

REGIONAL LIBRARY SYSTEM

Budget Summary

REGIONAL LIBRARY SYSTEM

About

The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and Floyd. The library also operates a Mobile Unit that brings library services and materials to apartment and mobile home communities, geographically remote areas, and institutional settings.

Reading and other materials are offered in a variety of formats, including eBooks, downloadable and streaming audiobooks, e-magazines, music, and movies. The library also loans non-traditional items including wireless hotspots, Adventure Kits, Memory Kits, and more. Public computers, wireless access, databases and office and entertainment software are available in each library. The Library also offers notary services and is a passport acceptance agency. The Christiansburg and Floyd libraries maintain special sections for genealogy and local history.

Regional Library System

Staff members of the regional system are trained to help citizens find information and resources, educate on how to conduct research, use personal and library technology, and make effective use of the library’s physical and electronic resources. Library services include assistance with early literacy, job searching and resume building, computer classes, summer reading programs for all ages, special events, book discussion groups, story times, and other programming for all ages and abilities. Public meeting rooms in each library branch are available to individuals and groups to use on a first-come basis.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in

REGIONAL LIBRARY SYSTEM

the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• State Aid Base Revenue Adjustments – A total of $52,314 is added to the Library’s base state aid revenue budget for FY 25. These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 24 County approved budget.

• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $7,000 is added to the Regional Library’s base fee revenue for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $9,893 is Added for Online Information Services – $9,893 in additional funding is added in FY 25 for online information services. In prior years, the Montgomery-Floyd Regional Library had access to state funded information services through OCLC Group Access. This allowed the Library to use the full OCLC cataloging utility for no cost. In FY 24, the state ended this no cost access. $9,893 in additional funding is required to cover the annual costs to maintain the OCLC cataloging utility going forward.

• $5,251 is Added to Reclassify One Full-time and Four Part-time Positions – $5,251 in additional funding is added in FY 25 to reclassify one full-time Library Associate and four part-time Library Service Specialist positions. Based on education requirements and job roles and responsibilities, these positions are being reclassified to be more in line with education, work experience, and supervisory skills required by other positions throughout the County. These reclassifications will better align classification and compensation with job requirements and staff responsibilities.

MONTGOMERY COUNTY, VIRGINIA

and

Budget Summary

PLANNING AND GIS SERVICES

PLANNING AND GIS SERVICES

About

Planning and Geographic Information System (GIS) administers the comprehensive land use plan, zoning and subdivision ordinances, provides geographical information and mapping services and maintains official street names and addresses in the unincorporated areas of Montgomery County. Floodplain management, site plan administration and 911 addressing are also administered in this division.

Planning

The Planning department works with the Planning Commission to develop and implement the Comprehensive Plan and related small-area village plans for the six village areas; administers zoning and subdivision ordinances; prepares long and short range planning information and studies; prepares grants for hazard mitigation, enhancement, community development and other programs; implements ongoing planning education and information programs; and supports other departments in planning, land use development and zoning. The staff serves as the primary support to the Planning Commission, Board of Zoning Appeals, and Agricultural and Forrestal District Advisory Committee.

Geographic Information System (GIS)

This department administers the Geographic Information System (GIS) and iGIS map portal. Their mission is to coordinate, manage, and facilitate GIS at departmental, office and enterprise levels. Work includes creation and management of E911 site addresses and street names. Additionally, GIS is the primary custodian for GIS data, aerial imagery and LiDAR topography contours. This department also fulfills public requests for GIS data, mapping and imagery services.

Key Performance Indicators

Personnel

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,387 in base telecommunication funds have been transferred from Planning and GIS to Information Technology for FY 25. This transfer creates a decrease of ($1,387) in base funds in the Planning and GIS budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $89,184 is Added for a Transportation Planner II (One FTE) – $89,184 and one FTE are added to the Planning and GIS Division. Due to the increase in departmental demands, a position is needed to dedicate specific staff time and resources towards putting together funding applications for transportation projects. Currently, staff is unable to devote the time necessary to prepare competitive applications. Funding applications are cumbersome and VDOT will only assist each county with one application and one planning effort per funding cycle. By adding a dedicated position, the County will be able to complete more competitive applications, apply to multiple funding opportunities per cycle, and take on more planning efforts to identify transportation needs throughout the County.

• $50,000 is Added for Professional Services – $50,000 in additional funding is added in FY 25 for

PLANNING AND GIS SERVICES

professional services. In order to obtain transportation funding through state and federal programs, completed applications require engineering work. The County does not have staff currently to complete this work. The additional funding will cover the cost to contract out the engineering work needed for funding applications. The Transportation Planner II position that is added in FY 25 provides staff time and resources to prepare funding applications, with exception of the engineering work. Without this added position, the division would require an additional $100,000 to contract out the entire preparation of funding applications.

• $6,100 is Added for Training, Memberships, and Dues – $6,100 in additional funding is added in FY 25 for training, memberships, and dues. Staff in the Planning and GIS Division must obtain and retain certifications. Conferences and other external trainings are required to obtain certifications. Once certifications have been obtained, there is a significant increase in memberships and dues. In addition, the Planning and GIS Division is growing and has more staff that need to obtain certifications to perform job functions effectively. $6,100 is needed to cover increased costs associated with training, memberships, and dues.

• $75,153 is Added for a Zoning Compliance Officer (One FTE) – $75,153 and one FTE are added in FY 25 to the Planning and GIS Division. As Montgomery County and the number of residents continues to grow, the number of zoning ordinance complaints and site inspections necessary has increased. Current zoning staff are focused on the number of applications and permits for developments and are not able to efficiently and equally administer zoning ordinances and enforce compliance. The addition of the Zoning Compliance Officer provides a dedicated staff member to focus on ordinance compliance to provide more efficient services to citizens.

• $15,077 is Added to Reclassify One Full-time Position – $15,077 in additional funding is added in FY 25 to reclassify one Senior Planner position. This position has been assigned more roles and responsibilities than required of the Senior Planner position. In addition, the Planning and GIS Division worked with the Sherwood Wilson Group on recommendations to reorganize the division. The reclassification of one Senior Planner to an Assistant Director of Planning and GIS was a recommendation from the Sherwood Wilson Group and would better align classification and compensation with staff roles and responsibilities.

MONTGOMERY COUNTY, VIRGINIA

Economic Development

VOTERS

Board of Supervisors

County Administrator

Economic Development

ECONOMIC DEVELOPMENT

Budget Summary

Development Commission and the Montgomery Blacksburg Christiansburg (MBC) Development Corporation to attract new investments and support the success of existing businesses.

Economic Development

The department carries out the Board of Supervisors’ Strategic Plan, which outlines: recruitment of new industry, retention and expansion of existing business and industry, market research, workforce development, and product (sites and buildings) development. Since 2009, 3,688 new jobs have been added from both new and existing businesses, resulting in more than $300 million in total investment in Montgomery County.

Key Performance Indicators

Personnel

ECONOMIC DEVELOPMENT

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. All other fringe benefits rates remain unchanged.

• Broadband Project Manager (0.4 FTE) Added to the Base Budget – In FY24, a new Broadband Project Manager position was added to in the Economic Development Division. This position was added as 0.6 FTE with $30,000 in American Rescue Plan Act (ARPA) funds available to fund a portion of the position for one year. In FY 25, 0.4 FTE is added to the Economic Development base to transition the Broadband Project Manager to a fully County-funded position. The total number of FTEs in Economic Development is now 4, which is an increase of 0.4 FTE.

• Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,769 in base telecommunication funds have been transferred from Economic Development to Information Technology for FY 25. This transfer creates a decrease of ($2,769) in base funds in the Economic Development budget for FY 25.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $24,376 is Added for Landscaping Costs at the Falling Branch Corporate Park Phase I and II –$24,376 in additional funding is added in FY 25 to cover increases in landscaping requirements at the Falling Branch Corporate Park due to the age and growth of the park.

MONTGOMERY COUNTY, VIRGINIA

Other Agencies

VOTERS

Board

of Supervisors

Other Agencies

Budget Summary

OTHER AGENCIES

About

This Division consists of all outside agencies that are funded by County General Fund dollars. Agencies that receive funding are divided among five categories: Human Service Agencies, Public Safety Agencies, Education/Cultural Agencies, Environmental Agencies, and Economic Development Agencies.

Human Service Agencies

• $323,806 is included for the New River Valley Detention Home (mandated), which is level funding – The NRVDH’s request for FY 25 is $255,203, which is a decrease of $68,603 from the FY 24 budget. In the FY 10 request, the formula for determining operating contributions was changed to allocate costs among participant jurisdictions on the basis of days used, averaged over a three-year period. Under the revised formula, Montgomery County’s billed usage for the facility for FY 25 is $255,203 or 48.43% of the total funding. The facility is over 30 years old and requires upgrades, maintenance, and newer equipment for licensure compliance. Due to the need to address these capital issues, the County is providing $323,806 for operations based on a three-year average usage and is setting aside $68,603 in a special reserve to address future facility upgrades. By the end of FY 25, $996,559 will have accumulated in the reserve.

• $30,994 is included for the Community Health Center of the New River Valley (Free Clinic) (not mandated), which is level funding – The agency requested $30,994 in the FY 25 budget, which is level funding. The center provides medical and dental care as well as pharmaceuticals to uninsured citizens of the New River Valley who live below the Federal Poverty Guidelines. Historical funding and the percentage of clients served by locality are presented in the chart below. For FY 25, the County is providing level funding of $30,994. With level funding, the County is providing 58% of the funding with only 41% of the clients served. The County also provides the building at 215 Roanoke Street which was renovated for the center. Assuming the center had to rent space equivalent to the building provided by the County, the rental costs would likely exceed $64,352 (8,044 square feet X $8.00).

OTHER AGENCIES

• $50,625 is included for New River Community Action (not mandated) and $30,471 is included for the Montgomery County Emergency Assistance Program (not mandated), which is level funding – The New River Community Action (NRCA) agency requested $53,156 for FY 25, which is an increase of $2,531. The agency serves low-income residents of Montgomery, Pulaski, Floyd, and Giles Counties and the City of Radford. The agency’s goal is eliminating poverty. The County funds also support a Community Service Worker position in NRCA that administers the Montgomery County Emergency Assistance Program (MCEAP). MCEAP partners with NRCA to provide emergency assistance to County residents only. MCEAP requests $31,995 for FY 25, which represents an increase of $1,524. In FY 24 MCEAP received $30,471. For FY 25, the County is providing level funding of $81,096 for both programs. With level funding, the County is providing 40% of the funding with only 33% of the clients served.

• $38,183 is included for the Women’s Resource Center (not mandated), which is level funding

– The agency received $38,183 in the FY 24 budget, and requested $40,092 for FY 25, an increase of $1,909. Historical funding and the percentage of clients served by locality are presented below. With a budget of $38,183, the County is providing 41% of funding with 37% of clients served. The Women’s Resource Center provides services to adult and child citizens who have experienced domestic and/ or sexual violence. The agency provides emergency advocacy, a live crisis hotline, an emergency and transitional shelter, emergency food and supplies, crisis counseling, legal advocacy and other services.

• $5,051 is included for the New River Family Shelter (not mandated), which is level funding –The agency requested $5,051 in the FY 25 budget, which represents level funding. The shelter is able to provide shelter services, through its facilities or in hotel rooms, to 30% of those seeking shelter. Others seeking shelter can receive either out-of-town shelter services or bus tickets to other lodging arrangements. Last year approximately 71% of clients residing in established shelter space moved into

OTHER AGENCIES : 252

OTHER AGENCIES

permanent housing upon leaving the shelter. The shelter has the potential to serve all localities in the New River Valley. Other New River Valley localities have not historically been asked to fund the shelter due to the negligible number of clients outside of Montgomery County.

• $6,804 is included for the Literacy NRV (formerly Literacy Volunteers of the NRV) (not mandated), which is an increase of $322 – The agency requested $7,130 in the FY 25 budget, which represents an increase of $648. With funding of $6,804, Montgomery County, without the funding from the two towns, will be providing 57.89% of the funding with 57.89% of the clients served. Literacy NRV provides free instruction for adults in reading, writing, basic Math, GED preparation, ESOL and basic computer skills.

• $277,927 is included for the New River Valley Community Services (mandated), which is an increase of $25,266 – The agency requested $568,184 in the FY 25 budget, which represents an increase of $315,523. New River Valley Community Services offers community-based programs for both children and adults who are living with mental illness, developmental disabilities and/or substance abuse. Based on §37.2-509 of the Code of Virginia and State Board Policy 4010, all Community Services Boards (CSBs) in Virginia are required to request local funding to achieve a 10% local match. The 10% local match for Montgomery County is $568,184. An additional $25,266 is added to work toward a 10% local match. The following tables outline the clients served by jurisdiction and the funding by locality since FY 23.

OTHER AGENCIES

• $16,652 is included for the NRV Agency on Aging (not mandated) for agency programs and $14,000 is included for one weekly congregate meal, which is level funding – The agency requested $18,400 for agency programs, and $14,000 to continue an additional congregate meal per week for residents of Montgomery County. In FY 04, the Board of Supervisors agreed to provide 100% of local funds to cover one meal weekly, which would ensure Montgomery County residents would receive three congregate meals per week. The agency requests a total of $32,400 which represents an increase of $1,748. With level funding, the County is providing 29% of the funding with 17% of the clients served in the New River Valley.

OTHER AGENCIES

• $11,046 is included for the New River Valley Senior Services, Inc. (not mandated), which is level funding – The agency requested $20,000, which represents an increase of $8,954. The agency received $11,046 in FY 24. The agency provides transportation services for non-emergencies for sensory and physically disabled persons. With $11,046 in funding, the County will be providing 33% of the funding with 32% of clients served.

• $15,000 is included for the Boys and Girls Club (not mandated), which is level funding –The agency received $15,000 in FY 24 and requested $15,000 for FY 25. The County provided an additional $5,000 in FY 22 to cover the increased costs of the programs at the four sites at Eastern Montgomery High School, Christiansburg Middle School, Shawsville Middle School, and Eastern Montgomery Elementary School.

• $4,000 is included for Brain Injury Solutions (previously Brian Injury Services of Southwest Virginia) (not mandated), which is level funding – The agency received $4,000 in FY 24 and requested $4,000 for FY 25, which is level funding. Brain Injury Solutions provides case management services for citizens who have suffered brain injuries.

OTHER AGENCIES

• $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received $3,500 in the FY 24 budget and requested $3,675 for FY 25, which represents an increase of $175. NRV CARES is a nonprofit organization dedicated to protecting children and strengthening families through education, advocacy and community partnerships. All programs are aimed at preventing or interrupting the cycle of child abuse. Services are provided for residents in the counties of Montgomery, Pulaski, Floyd, Giles, and the City of Radford. With level funding, the County is providing 50.6% of the funding with 47.2% of the clients served in the New River Valley.

NRV CARES - Locality Funding

• $63,862 is included for the Fairview District Home (mandated), which is an increase of $2,643 – The agency requested $63,862 for FY 25, which is an increase of $2,643. The Fairview District Home is a 64-bed assisted living facility which provides room and board, medication administration, personal care, shopping, daily living skills, community socialization, and financial management for its residents. Locality funding provided to the home is for general operations and capital maintenance of the facility. See following charts:

OTHER AGENCIES

• $9,000 is included for the Children’s Trust (not mandated) to support the Children’s Advocacy Center of the New River Valley, which is an increase of $4,000 – The agency received $5,000 in the FY 24 budget and requested $9,000 for FY 25. The Child Advocacy Center of the New River Valley is a program offered by the Children’s Trust that brings law enforcement professionals, child protective services investigators, prosecutors, medical and mental health personnel, and child advocates together to ensure that children are provided with the best possible services in order to discuss and heal from alleged abuse. The Children’s Advocacy Center of the New River Valley provides space for trained forensic interviewers to interview abused children in a non-threatening environment. These funds will be used to support rent and utilities for space in Christiansburg for interviews of children throughout the New River Valley.

• $1,500 is included for The Community Group of Montgomery County (previously Dialogue on Race) (not mandated), which is level funding – In FY 17, the Board of Supervisors provided $1,500 to the Dialogue on Race and asked that this become an annual budgeted amount in support of the yearly forum to discuss issues articulated by the African American community and work toward solutions.

• $81,800 is included for the New River Home Trust (mandated), which is an increase of $4,300 – A total of $81,800 is included for the New River Home Trust. The New River Home Trust was formed in 2022 between the Town of Blacksburg and Montgomery County to provide affordable housing for low-income and moderate-income residents, and promote resident ownership of housing. The Town of Blacksburg and Montgomery County entered into an agreement to equally share the cost associated with operating the New River Home Trust each year as determined by a funding formula based on the number of

OTHER AGENCIES

houses in the trust and includes a 4% annual cost of living adjustment. Montgomery County’s share of the operating costs for FY 25 under this formula is $81,800.

Public Safety Agencies

• $12,771 is included for State Forester (mandated), which is an increase of $634 – The agency received $12,137 in the FY 24 budget and requested $12,771 for FY 25. Based on the invoice from the State Forester for FY 24, the amount needed to cover the fee for FY 25 is $12,771.

• $15,715 is included for the Emergency Medical Services Council (not mandated), which is level funding – The agency received $15,715 in the FY 24 budget and requested level funding for FY 25. The mission of the council is to facilitate regional cooperation, planning, and the implementation of an integrated emergency medical services delivery system.

• $15,700 is included for the Montgomery County Public Service Authority (mandated), which is level funding – These funds are to be used to cover the PSA’s cost of maintaining fire hydrants in the County.

• $1,600 is included for the Medical Examiner (mandated), which is level funding –The agency received $1,600 in the FY 24 budget; therefore, this amount represents level funding. According to §32.1283 of the Code of Virginia, the medical examiner is paid $20 per case. This recommendation provides the fee for 80 cases. Through December 2023, $500 has been expended, representing 25 cases.

• $1,055,825 is included for the New River Valley Emergency Communications Regional Authority (mandated), which is an increase of $48,049 – The Authority received $1,007,776 in FY 24 and requested an increase of $48,049 from each participating jurisdiction. Centralized operations began on July 1, 2016. The mission of the New River Valley Emergency Communications Regional Authority is to provide quality and reliable 911 dispatch and emergency communication services to the community. This increase will support the basic operations of the authority.

• $25,000 is included for the Drug Court (not mandated), which is level funding – In the FY 18 budget process, the Board of Supervisors agreed to support a new drug court in Montgomery County and fund up to $25,000 for housing costs for certain drug court clients.

OTHER AGENCIES

Educational/Cultural Agencies

• $53,739 is included for New River Community College (mandated), which is an increase of $3,370 – The agency requested $53,739 in the FY 25 budget. The agency received $50,369 in the FY 24 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.

• $450,000 is Included for the Access to Community College Education (ACCE) Program (not mandated) Through New River Community College, which is level funding – The ACCE program is a public/private partnership to make college available to high school graduates. The locality designates a dollar amount that is matched by donations from local industries and private sponsors. $450,000 is included for FY 25 to support this program. Since the program’s inception, excess funds have remained at year-end after fully funding all participating County graduates. All funds not used annually will be held in a special reserve fund to address any unanticipated increases in future student enrollment.

• $5,000 is included for The Lyric Council, Inc. (not mandated), which is level funding – The agency received $5,000 in the FY 24 budget and requested level funding for FY 25. The Lyric Theatre is home to many music, theatrical, and film venues. This funding equals the amount provided to the Historic Smithfield and the Montgomery Museum of Art and History.

• $5,000 is included for the Montgomery Museum of Art and History (not mandated), which is level funding – The agency received $5,000 in the FY 24 budget and requested level funding for FY 25. The purpose of the museum and art center is to be a repository for, and to conserve, the history of Montgomery County and its artifacts. This funding recommendation equals the amount provided to the Historic Smithfield and the Lyric Council.

• $5,000 is included for the Historic Smithfield (not mandated), which is level funding – The agency requested $9,000 for the FY 25 budget, which is an increase of $4,000. Funds support instructor fees and supply costs of onsite classes. The Historic Smithfield exists to preserve and interpret the

OTHER AGENCIES

cultural and natural resources of Montgomery County as they related to the historic site. This level funding recommendation equals the amount provided to the Montgomery Museum of Art and History and the Lyric Council.

• $5,000 is included for the Rosa Peters Community Park (not mandated), which is level funding – The agency received $5,000 in the FY 24 budget and requested $8,000 for FY 25. Playground facilities, basketball courts, and a swimming pool allow children and adults the opportunity for community recreation. The park also has a pavilion available for community use upon request. The funds will help maintain two positions, a lifeguard and playground supervisor, as well as offset operational and maintenance costs.

• $10,000 is included for the Christiansburg Institute (not mandated), which is level funding – The agency received $10,000 in FY 24 and requested $40,000 for FY 25. Level funding is provided for FY 25. The mission of the Institute is to preserve its remaining facilities and archives, which for 100 years was the high school for African American students in the New River Valley.

• $5,000 is Included for Eastmont Community Foundation (previously Mountain Valley Charitable Foundation) (not mandated), which is level funding – $5,000 is included for FY 25 to cover the cost for Eastmont Community Foundation to mow the Shawsville Middle School athletic fields.

• $30,000 is included for the Mountain View Humane Spay and Neuter Clinic (not mandated), which is level funding – The agency received $30,000 in FY 24 and requested $35,000 for FY 25. Level funding is provided for FY 25. The agency offers a low cost, high quality option for spay/neuter of dogs and cats. Based on the success of the pilot program to subsidize the cost of the surgery for cats (nearly 18% are feral cats), funds are provided to continue this program, reducing the cost of surgeries for County residents and addressing overpopulation of feral cats.

Environmental Agencies

• $44,073 is included for the New River Valley Regional Commission (mandated), which is an increase of $3,091 – The agency requested $44,073 for FY 25 and received $40,982 in the FY 24 budget. The NRVRC serves as a planning and coordinating body for the localities of Planning District Four. Its mission is to identify and analyze regional issues and facilitate decision-making to resolve those issues, to serve as an information resource through the regional database, and to develop local and regional plans or strategies that will strengthen local governments’ ability to serve their citizens. The requested amount is based on $1.32 per capita as approved by the commission. An increase was requested based on the Weldon Cooper Center 2022 population estimates.

• $13,000 is included for the Skyline Soil and Water Conservation District (not mandated), which is level funding – A total of $15,000 was requested by the Skyline Soil and Water Conservation District for FY 25, which is an increase of $2,000. Many of the services provided by the District are to landowners and other consumers regarding general soil quality and management information and referral. The agency promotes conservation techniques and better water quality by offering an annual Grazing School throughout the New River Valley, which includes classes on plant science and grazing techniques for livestock.

• $3,000 is included for the New River-Highland Resource Conservation and Development Council

OTHER AGENCIES

(not mandated), which is level funding – A total of $3,000 was requested by the New River-Highland Resource Conservation and Development Council for FY 25. The Council received $3,000 in FY 24. The Council provides regional education, training, and technical assistance on conservation and sustained use of natural resources. The agency receives additional funding from 14 other cities and counties as well as 9 planning and conservation districts. Funding from each jurisdiction is based on a set rate across the board and not based on population.

• $119,260 is included for the Virginia Cooperative Extension Services (mandated), which is an increase of $10,055 – A total of $119,260 was requested by the Virginia Cooperative Extension Services for FY 25 and represents an increase of $10,055. $109,205 was included in the FY 24 budget. Each year, the County reconciles the Cooperative Extension budget to the required state match. Cooperative Extension provides research-based information to residents in the areas of Agriculture, Horticulture, Human and Family Resources and Youth Development. The County fully funds one full-time agricultural agent housed in the County, one full-time 4-H agent, 40% of funding for a part-time Master Gardner with Floyd, Pulaski, and Giles Counties each paying 20% of the cost, 50% funding for a Family and Consumer Science Agent, and 100% of a part-time 4-H technician position.

Economic Development Agencies

• $1,800 is included for the Montgomery County Chamber of Commerce (not mandated), which is an increase of $100 – A total of $1,800 is included for dues payable to the Montgomery County Chamber of Commerce for FY 25. The Chamber works to promote tourism and economic development to prospective newcomers.

• $19,678 is included for the New River Valley Airport Commission (mandated), which is level funding – A total of $19,678 was requested by the New River Valley Airport Commission for FY 25, which is level funding. The agency received $19,678 in the FY 24 budget. Funding requested is determined using a formula which is a function of jurisdictions’ populations, distance from the airport, and business activity generated at the Airport by industries in respective jurisdictions.

• $2,500 is included for the NRV Rail 2020 Initiative (not mandated), which is level funding – A total of $2,500 is included for Rail 2020 initiative. Initiated in 2013 by The Blacksburg Partnership, New River Valley Rail 2020 (NRV 2020) is a broad-based community initiative to bring Amtrak passenger rail service to Virginia’s New River Valley. The NRV Rail requested $2,500 for FY 25, which is level funding from the FY 24 approved budget.

New River Valley

New

OTHER AGENCIES

• $8,500 is included for the New River Valley Passenger Rail Station (mandated), which is level funding – A total of $8,500 is included for the New River Valley Passenger Rail Station. The New River Valley Passenger Rail Station was established in 2022 through State legislation to develop and operate a passenger rail station in Montgomery County. Once completed, the passenger rail station will serve Amtrak users in a northeast corridor of the United States that will extend from Boston, MA to Christiansburg, VA. Service to the facility is scheduled for 2028. The New River Valley Passenger Rail Station received $8,500 in FY 24 in first-time support from the County.

• $1,500 is included for Membership in the Virginia Institute on Local Government (not mandated), which is level funding – A total of $1,500 was requested by the Virginia Institute on Local Government for FY 25, 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 multi-jurisdictional applications. Information technology support services are also available. This recommendation provides funds necessary for membership in the Institute. Benefits of membership include priority access to Institute resources and discounts on publications and training opportunities. Membership dues will remain unchanged for FY 25.

• $107,164 is included for Onward NRV (not mandated), which is an increase of $7,443 – A total of $107,164 was requested by Onward NRV for FY 25, which is an increase of $7,443. Onward NRV has a funding formula of $1.05 per capita for each member jurisdiction. This is a five-cent per capita rate increase for FY 25 compared to previous years. Blacksburg and Christiansburg Town residents and the students at Virginia Tech are included in the population figure used to derive the budget request for Montgomery County.

Assumes other jurisdictions fund requests

OTHER AGENCIES

• $21,500 is included for the Metropolitan Planning Organization (MPO) (mandated), which is an increase of $1,100 – A total of $21,500 was requested and is included for the MPO for FY 25, which includes $8,300 for the MPO and $13,200 for the Smart Way Bus. The Blacksburg, Christiansburg, Montgomery Area Metropolitan Planning Organization was established by the Board of Supervisors on January 13, 2003 to evaluate regional transportation needs and any requirements of the Clean Air Act. To receive funds from the Federal Government, a local match is required. The local match for FY 25 is $8,300 that is dedicated to MPO Planning and $13,200 that is dedicated to the Smart Way Bus.

• $201 is included for the Roanoke Valley Transportation Planning Organization (mandated), which is level funding – A total of $201 is included for dues payable to the Roanoke Valley Transportation Planning Organization (RVTPO). The agency requested $201 for FY 25, which is level funding. The organization is responsible for planning and budgeting the use of Federal transportation dollars in the Roanoke region. Dues are calculated on a $0.15 per capita basis. The RVTPO organization charges based on the 2040 TPO Study Area Boundary and 2020 Census Data which has 1,338 residents.

• $60,000 is included for Participation in the Virginia Tech/Montgomery Regional Airport Authority (mandated), which is level funding – A total of $60,000 was requested by the Virginia Tech/ Montgomery Regional Airport Authority for FY 25. The agency received $60,000 in the FY 24 budget. The Virginia General Assembly created the Authority in 2002. Member jurisdictions include Virginia Tech, the towns of Blacksburg and Christiansburg, and Montgomery County. The Authority was created to develop a regional authority that would serve surrounding corporate and general aviation markets. Each participating member is to contribute a portion of the subsidy for the airport’s operating budget.

• $50,000 is included for Tourism (mandated), which is an increase of $12,000 – The County’s transient occupancy rate is 3%, which generates around $151K in revenue on an annual basis. The County pays approximately 1/3 of this or 1% of the 3% rate to the Tourism Department in accordance with the tourism agreement. Increased revenues over the past several years and additional hotels require an increase to the Tourism Department.

• $60,851 is included for Membership dues in the Virginia’s First Regional Industrial Facility Authority (mandated) and Participation in the New River Valley Commerce Park Project (mandated), which is level funding – The County pays $5,000 in annual membership dues to the Authority. In FY 16, the Virginia’s First Regional Industrial Facility Authority restructured the NRV Commerce Park to place the management of the project under the direction of the Authority. The Commerce Park is a regional economic development project consisting of 973 acres located in Dublin that was established in October 1999. The County currently owns 20,309.06 shares or 11.47% of the project with an annual cost of $55,851. Funding for the County’s shares is mandated by the project agreement.

• $8,939 is Included for the New River/Mount Rogers Workforce Development Board (not mandated), which is a decrease of ($1,193) – A total of $8,939 was requested by the New River/ Mount Rogers Workforce Development Board for FY 25, which is a decrease of ($1,193). The agency received $10,132 in the FY 24 budget. The funding will be used for business service support and is requested based on $3.55 per payrolled private business in the County. In prior years, funding was based on $0.10 per capita. The New River/Mount Rogers Workforce Development Board’s mission is to facilitate and coordinate initiatives that deliver a workforce with the skills needed by businesses and provide jobs to workers that pay a sustainable wage.

MONTGOMERY COUNTY, VIRGINIA

Contingencies - General

VOTERS

Board of Supervisors

County Administrator

Contingencies

General

CONTINGENCIES - GENERAL

Budget Summary

CONTINGENCIES - GENERAL

About

This division provides for contingency reserves to pay for unanticipated expenditures that arise during the year.

Contingencies – General

Contingencies – General provides for unknown and unanticipated expenditures that arise during the year but have not been included in the approved budget.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $49,000 is Added to the General Contingency Budget – The County’s Financial Policies include retaining 1% of the County’s general government portion of the General Fund to cover contingency needs. An additional $49,000 is needed to comply with this policy.

Contingencies

Special

CONTINGENCIES - SPECIAL

Budget Summary

CONTINGENCIES - SPECIAL

About

Special Contingencies serves as a holding account for funds approved for a specific purpose for which the details are not finalized. For funds held in special contingencies to be expended, the Board of Supervisors must approve a resolution transferring them to the appropriate division.

Personnel

Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• ($144,395) is Removed from Funds Remaining from the County’s 7% Compensation Increase in FY 24 – Monies were held in Special Contingencies until transferred to departments to provide a 7% Compensation increase for County employees July 1, 2023. $144,395 was the remaining balance after the funds were distributed in FY 24. These funds have been removed for FY 25 as they are no longer needed as base funds.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• $1,867,845 is Added to Provide a 5% Compensation Increase in FY 25 – $1,867,845 in additional funding is added in FY 25 to cover the cost of a 5% compensation increase for classified and part-time nonclassified County employees July 1, 2024.

• $175,000 is Added for Salary Adjustments – $175,000 is added to maintain the Compensation and Classification Pay Plan, which was implemented in FY 23. The Plan is evaluated and adjusted annually to reflect market changes.

• $500,000 is Added for Health Insurance – $500,000 in additional funding is added to cover potential increases in County health insurance premium costs for FY 25. The County’s health insurance plan year begins October 1. Based on the first three months of claims, an increase of approximately 10% may be needed for FY 25. Funding has been set aside in Special Contingencies to cover this cost, rather than passing it to employees, should an increase be necessary.

General

Budget Summary

About

The Law Library is self-supporting from fees assessed on civil and criminal trials.

Law Library

This division provides legal information resources for attorneys and the courts.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• No

Notable Base Budget Adjustments

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Montgomery County Public Schools

Board of Supervisors

Public Schools

MONTGOMERY COUNTY PUBLIC SCHOOLS

Budget Summary

MONTGOMERY COUNTY PUBLIC SCHOOLS

About

Montgomery County Public Schools (MCPS) serves around 9,487 students through 11 elementary schools (grades K-5), four middle schools (grades 6-8), four high schools (grades 9-12), and central administrative offices. MCPS also provides one alternative education school. In addition to the regular education and special education programs other programs include: Title I; elementary art, music, and physical education; elementary, middle, and high school guidance; comprehensive career and technical education; gifted education; programs for at risk students; and extensive extracurricular activities in athletics, fine arts, and academic competitions. The seven elected members of the School Board and the Superintendent of Schools provide leadership and management for the school division.

School Operating Fund

The School Operating Budget provides the funds as required to comply with the State Standards of Quality (SOQ) and to meet the Federal requirements under the No Child Left Behind (NCLB) legislation. The budget also incorporates local programs as requested by the community.

School Nutrition Fund

The School Nutrition program operates as a separate fund and is self-sustaining for the cost of labor, food supplies, expendable supplies, and equipment repair. Major capital expenditures, utilities, and liability insurance are provided through the school division’s operating budget. Revenues are received from the sale of breakfast, lunch, ala-carte items, catering, and reimbursements from Federal nutrition programs.

Budget Discussion

• $146,610,639 is Provided for the School Operating Fund – $146,610,639 in total funding is provided for the School Operating Fund. This represents an increase of $11,669,966 over the FY 24 approved budget. Of this amount, $5,492,047 is from new state designated resources, $307,521 is from new federal designated resources and $5,870,398 is from new County dollars.

• $5,677,122 is Provided for the School Nutrition Fund – $5,677,122 in total funding is provided for the School Nutrition Fund, which is an increase of $472,112 from the FY 24 Budget.

MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL

Budget Summary

MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL

About

Montgomery County Public Schools Capital Fund dollars are earmarked to be used in the future for new school capital projects.

Schools Capital Fund

The School Capital Fund is used to fund future school capital projects.

Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

$2,987,730 is Provided for the School Capital Fund – $2,987,730 or 2.5 cents of the real estate tax rate has been earmarked for future school capital needs. This allocation is a base increase of 0.5 cents and restores the 0.5 cents that was reduced as part of the FY 24 budget. These funds are held in a special Capital Fund account separate from the School Operating Fund. These funds may be used only with future Board of Supervisors approval.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY, VIRGINIA

Board

County

General

GENERAL GOVERNMENT DEBT SERVICES

Budget Summary

GENERAL GOVERNMENT DEBT SERVICES

About

General Government Debt Service division includes principal, interest and administrative fees on long-term outstanding debt. Debt service accounts are required for the issuance of the bonds to fund new county buildings and schools, building improvements and renovations and other capital improvements.

County Debt Service

This includes principal, interest and administrative fees for all County long-term outstanding debt.

School Debt Service

School Debt Service includes principal, interest and administrative fees for all school long-term outstanding debt.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. Debt service has been funded from various sources: monies from the School Operating fund, courthouse maintenance fees, revenue from the New River Valley Emergency Communications Regional Authority lease, and the General Fund.

The debt service budget includes funds for principal, interest and debt administration costs, as well as, savings retained from decreases in prior year debt service. Retaining these one-time monies in the base budget sets them aside to accomplish two objectives:

• Fund future capital projects, and

• Provide capacity to offset future non-recurring peaks in debt service costs

Reallocation of Base Debt Service Resources – The base budget includes funds needed to cover the costs for both County and School debt. Generally, debt issuances are structured to balance total debt service costs from year to year; however, the individual components of debt service often change. In February 2022, the County issued bonds totaling $10 million for County capital projects and $91 million for School capital projects. Sufficient funds for the additional County debt service existed in the budget; however, additional funds were needed to fund the increased School debt service for seven years. In order to provide the necessary funds for the increased School Debt Service, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service Fund in FY 23. These funds will be used to shave a portion of the increased school debt services costs. For FY 25, $498,048 of funds from this transfer are added to the base budget. This is a reduction of ($618,112) from the one-time funding used in the FY 24 budget. In maintaining the County’s $5.1 million in debt service allocation, the School’s portion of the reserve fund has been eliminated leaving only the County’s reserve of $3,006,251. Other adjustments include realigning the base allocation for the correct debt service distribution, including a decrease in principal payments of ($867,178), and a decrease of ($588,471) in interest payments.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added

MONTGOMERY COUNTY CAPITAL

Budget Summary

MONTGOMERY COUNTY CAPITAL

About

The County Capital division is used to fund the costs of future County capital project needs.

County Capital

Dollars earmarked in this division will be used in future years for County capital needs.

Base Budget Discussion

The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year.

• $1,792,638 is Included for Fire and Rescue Capital – The base budget includes $1,792,638 or 1.5 pennies of the real estate tax rate for Fire and Rescue capital needs.

• $750,000 is Included for County Capital Maintenance Projects – $750,000 is included in the County Capital budget to provide an ongoing source of capital maintenance funding to cover the County’s existing buildings and infrastructure. The County’s Capital Maintenance program, funded in the Capital Fund Budget, is a proactive program of preventative maintenance designed to address major repairs and/ or replace large scale components that cannot be addressed within the County’s centralized maintenance program contained within the County’s operating budget. The purpose of this program is to invest in existing capital assets to maintain the County’s building and structures and to extend their useful life. Ongoing projects include roofing replacements, Heating Ventilation and Air Conditioning (HVAC) upgrades, carpeting, paving, and other major systems’ maintenance.

• $425,000 is Included for the Parks and Recreation Projects – $425,000 is included for Parks and Recreation capital projects and includes $35,000 that was previously set aside in FY 16. This funding is earmarked for the Parks Revitalization Capital Project.

• $210,000 is Included to Address Information Technology Infrastructure Improvements Within County Facilities –$210,000 has been set aside to address future information technology infrastructure needs.

• $1,195,092 is Included for County Capital Needs – $1,195,092 or 1 cent of the real estate tax rate has been earmarked for future County capital needs. This allocation is a base increase of 0.5 cents and restores the 0.5 cents that was reduced as part of the FY 24 budget. Of this amount, $100,000 is earmarked for the Valley to Valley Trail project.

Addenda & Reductions Discussion

Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Recommended addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls.

• No Addenda Added