FY23 Adopted Budget by City of Williamsburg

ADOPTED BUDGET

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CITY OF WILLIAMSBURG

FY 2023

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FY 2023 ADOPTED BUDGET

TABLE OF CONTENTS BUDGET MESSAGE.................................................................. SECTION A City Manager’s Budget Message

COMMUNITY PROFILE............................................................... SECTION B A Brief Overview of Williamburg’s History

CITY COUNCIL GOALS............................................................. SECTION C City Council’s Goals, Initiatives, and Outcomes

PERFORMANCE METRICS ......................................................... SECTION D Cost Centers: Expenditures/Staffing Performance Measures/Targets & Trends

FINANCIAL PLAN & DEBT ANALYSIS......................................... SECTION E Forecast – Revenue...................................................................................................E-2 Forecast – Expenditures .........................................................................................E-3 Forecast Surplus (Deficit) .........................................................................................E-4 Revenue Assumptions...............................................................................................E-5 Expenditure Assumptions .........................................................................................E-7 Forecast Fund Balance .............................................................................................E-8 Debt Analysis.............................................................................................................E-9

BUDGET SUMMARIES ............................................................... SECTION F Budget Summary – All Funds...................................................................................F-2 Budget Summary – All Funds - By Fund .................................................................F-3 Budget Summary – General Fund.............................................................................F-4 Revenue and Expenditure Highlights – General Fund F-6 Budget Summary – Shared Services........................................................................F-14 Budget Summary – By Major Funding Categories...................................................F-15 Budget Summary – Tourism Fund............................................................................F-28 Budget Summary – Utility Fund ...............................................................................F-29 Revenue and Expense Highlights – Utility Fund .....................................................F-31 Budget Summary – Public Assistance Fund............................................................F-37 Budget Summary – Quarterpath Community Development Authority Fund.................................................................................F-38 Schedules of Budgeted Revenues, Expenditures and Changes in Fund Balance/Working Capital/Graph .......................................F-39 Revenue and Expenditure Trends..............................................................................F-43

FY 2023 ADOPTED BUDGET INTRODUCTION

BUDGET DETAILS.................................................................... SECTION G General Fund Revenues - Detail................................................................................G-1 General Fund Expenditures - Detail..........................................................................G-6 Tourism Fund Revenues and Expenditures – Detail................................................G-34 Utility Fund Revenues and Expenses – Detail..........................................................G-37 Staffing Levels............................................................................................................G-45

CAPITAL IMPROVEMENTS......................................................... SECTION H Capital Improvement Introduction............................................................................H-1 Capital Improvement Summary – General...............................................................H-2 Project Information Detail – General........................................................................H-4 Capital Improvement Summary – Public Works......................................................H-15 Capital Improvement Summary – Parks & Recreation............................................H-32 Capital Improvement Summary – Public Safety......................................................H-37 Capital Improvement Summary – Community Development..................................H-58 Capital Improvement Summary – Redevelopment & Housing Authority................H-60 Capital Improvement Summary – General Government..........................................H-66 Capital Improvement Summary – Agencies & Interjurisdictional...........................H-81 Vehicle Replacement Five Year Plan.........................................................................H-85 Capital Improvement Plan (CIP) Memorandum.......................................................H-94 Capital Improvement Summary – Utilities...............................................................H-96

BUDGET GUIDE........................................................................ SECTION I Introduction................................................................................................................I-1 Calendar......................................................................................................................I-2 Operating Budget Instructions..................................................................................I-5 Capital Improvement Plan Instructions....................................................................I-6 Biennial Goal Setting Policy & Procedures...............................................................I-8 Budgetary Accounts..................................................................................................I-10 Department Codes & Responsibility.........................................................................I-11 Revenue Sources & Trends........................................................................................I-13 Expenditure Classifications.......................................................................................I-37 Funding Relationships...............................................................................................I-42 Fund Structure............................................................................................................I-52 Budget Policies..........................................................................................................I-55

APPENDIX............................................................................... SECTION J Resolution with Exhibit and Schedules - Operating and Capital Budgets......................................................................................................J-2 Resolution - Personal Property Tax Assessment....................................................J-10 Utility Fund and Water Sewer Rate Analysis.............................................................J-12 Operating Budget Statistical Information.................................................................J-17 Glossary of Terms......................................................................................................J-19 Acronyms....................................................................................................................J-25

FY 2023 ADOPTED BUDGET INTRODUCTION

FY 2023

CITY OFFICIALS CITY COUNCIL

Douglas G. Pons MAYOR

W. Pat Dent VICE MAYOR

Edward F. Maslin MEMBER

Barbara L. Ramsey MEMBER

OFFICIALS Andrew O. Trivette Michele Mixner Dewitt Christina Shelton Sandi Filicko Barbara Dameron Mark A. Barham Daniel G. Clayton Sean Dunn Larry W. Snyder, Jr. Robbi Hutton Tevya Griffin Wendy Evans Yuri Adams

Caleb T. Rogers MEMBER City Manager Assistant City Manager City Attorney Clerk of Council Director of Finance Director of Information Technology Director of Public Works Police Chief Interim Fire Chief Director of Recreation Director of Planning & Codes Compliance Director of Human Services Director of Economic Development

FY 2023 ADOPTED BUDGET INTRODUCTION

GOVERNMENT FINANCE OFFICERS ASSOCIATION

Distinguished Budget Presentation Award PRESENTED TO

City of Williamsburg Virginia

For the Fiscal Year Beginning

July 01, 2021

Executive Director

FY 2023 ADOPTED BUDGET INTRODUCTION

CITY OF WILLIAMSBURG

ORGANIZATIONAL CHART WILLIAMSBURG VOTERS CITY COUNCIL MAYOR

BOARDS & COMMISSIONS OPERATIONAL School Board (WJCC) Library Board (WRL) ADVISORY Planning Commission Economic Dev. Authority Arts Commission Soc. Services Advisory Brd Finance & Audit Committee Public Housing SEMI-JUDICIAL Architectural Review Board Board of Zoning Appeals Board of Bldg Code Appeals Board of Equalization

CONSTITUTIONAL & INDEPENDENT OFFICES

VICE MAYOR

COURT SYSTEM Circuit Court Judge Clerk of Circuit Court District Court Judge Juvenile/Domestic Relations Judge Commonwealth’s Attorney City/County Sheriff

CITY ATTORNEY FTE 1.5

COMMISSIONER OF REVENUE

CITY MANAGER

CITY/COUNTY TREASURER ELECTORAL BOARD

Assistant City Manager Human Resources Communications (FTE 5)

VOTER REGISTRAR

CLERK OF COUNCIL

ECONOMIC DEVELOPMENT DIRECTOR (FTE 3)

PARKS & RECREATION Recreation Center Parks Athletics (FTE 8.5)

HUMAN SERVICES Income Eligible Benefits Adult & Child Protection Community Outreach Public Housing (FTE 24)

POLICE

FIRE

Uniform Services Investigations Support Services Public Safety/E911 Comm. Parking Garage (FTE 47)

Suppression Prevention Emergency Medical Emergency Management (FTE 46)

PLANNING & CODES Planning & Zoning Codes Compliance (FTE 10)

FINANCE Accounting Collections, Disbursements Purchasing Assessments Investments Payroll (FTE 13)

PUBLIC WORKS & UTILITIES PUBLIC WORKS (FTE 24.5) Engineering Streets & Stormwater Mosquito Control Landscaping Vechicle Maintenance Refuse/Recycling Cemetery PUBLIC UTILITIES (FTE 26) Water Treatment Water Distribution Wastewater

INFORMATION TECHNOLOGY (FTE 4.5)

FY 2023 ADOPTED BUDGET INTRODUCTION

CITY OF WILLIAMSBURG

BUDGET PROCESS FLOW PLANNING

AUG

CITIZEN INPUT Every other fall, the City conducts the National Community Survey to gauge citizen satisfaction.

BUDGETING

OUTSIDE AGENCIES CFO, Tourism and Human Services send outside agency notices.

OCT

DEC

BUDGET DEVELOPMENT Departments submit budget requests and Council holds Budget Retreat.

MAR

BUDGET ADOPTION City Council adopts the budget in May of each year, setting the tax rate. WATCH NOW

MAY FISCAL YEAR BEGINS Virginia fiscal year begins July 1 and runs through June 30.

GIO RETREAT Council reviews current or sets new GIOs to help inform budget priorities.

APR

AUDIT An independent Auditor conducts onsite review of financial reporting and compliance. The results of the audit is reviewed with the Finance and Audit Committee and presented to City Council.

FY 2023 ADOPTED BUDGET INTRODUCTION

CITY MANAGER’S BUDGET After input from Planning Commission and EDA, the City Manager delivers a proposed budget. Balancing Act available on website for public input.

PUBLIC REVIEW City Council holds public hearings on budget proposal and advertises planned tax rate.

JUL

FEB

BUDGET GUIDANCE CFO and Manager provide budget guidance to staff.

EXECUTION MID-YEAR ADJUSTMENTS Staff presents the current budget forecasts for FY end and recommends any adjustments through June 30.

OCT

ACFR The Annual Comprehensive Financial Report relates the actual audited performance of the City’s budget plan. VIEW REPORTS HERE

NOV PARTICIPATORY ELEMENT

FY 2023 ADOPTED BUDGET INTRODUCTION

FY23

BUDGET

MESSAGE

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

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CITY MANAGER’S

STATEMENT Mayor and Members of Council, I am pleased to present the City Manager’s proposed budget for Fiscal Year 2023 (FY23) and the associated five-year Capital Improvement Plan. Our team of dedicated public servants, together with City Council, brilliantly managed the COVID financial impact resulting in a healthy reserve, revenues that outperformed projections, and major federal grant programs to relieve strained funding needs. These strategies have served Williamsburg well and now allow us to lower the tax rate to 62 cents, a 2-cent reduction, as well as a 20% reduction to the valuation of your personal property, which includes vehicles. In last year’s budget construction, we relied on an article published by the Government Finance Officers Association (GFOA) that outlined three leadership tasks for recovery from financial distress: Bridge the immediate crisis; Reform the budget in the short term; and Transform plans

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and policies so the government comes back stronger and more resilient than before. Last year our budget focused on bridging the immediate crisis. We used conservatively aggressive revenue forecasts, revenue from the Tourism Development Fund, and funds from the City’s reserve to balance the budget. However, a bridge needs a destination. Our destination is a reformation of our economy and budget through generational investments in major infrastructure and new economic engines. Even in these challenging times, we need to invest in our community’s future. This budget 1) funds major capital expenses, such as a regional indoor sports complex, that are designed to grow our economy; 2) includes capital funding for renewed infrastructure, such as a new library and police station, to support the next generation of public service; 3) establishes competitive compensation to retain and attract the best and brightest to serve you; and 4) realizes federal assistance for funding losses during the pandemic. These

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

City Manager Andrew Omer Trivette, AICP, ICMA-CM Andrew Trivette was appointed to the role of City Manager in 2018 after joining the City team as Assistant City Manager in 2016. He has 22 years experience in local government.

Finance Director Barbara Dameron, CPA Barbara Dameron was hired as the City’s Finance Director in 2018. She brings to the City more than 20 years of government finance accounting experience. She is a CPA and a former president of the Virginia Government Finance Officers Association.

Finance Deputy Director Vickie Herrick, CPFO Vickie Herrick has had a long career with the City of Williamsburg. A certified finance officer having served as the Interim Director of Finance, she provides a steady hand to budget development.

capital investments, federal grants, and, to a much smaller degree, changes in compensation account for the significant increase in the total budget between FY22 and FY23.

General Fund $50,499,366

I believe this budget will help taxpayers and position Williamsburg to weather the current economic conditions, while allowing us to make critical investments in our staff, our facilities, and our economy. We are investing in projects with planned returns with an eye toward the future economy. One Williamsburg, the City’s Vision for 2040, is the guiding principle as we plan to create One Williamsburg that courageously leads, innovates a modern city, prioritizes safety and wellness, engages with our partners, and connects with the world.

PROPOSED FY23 TOTAL BUDGET

$115,474,091* CIP $46,590,160 Quarterpath $619,726

Utility $9,329,139

Public Assistance $3,421,600 Tourism $5,014,100

ANDREW OMER TRIVETTE

Please refer to the page J4 - Exhibit 1 - revisions to proposed budget.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

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DRIVERS

BUDGET

REVENUES

EXPENSES

$1.4M

Recruitment and Retention Competitive salaries and benefits are one of the most effective ways to attract and retain talented and high-quality employees. The FY23 Budget includes $1 million to adjust public safety salaries and $450,000 to adjust general employee salaries.

$348K

Virginia Retirement System (VRS) The City’s contribution rate to VRS, which provides retirement benefits to employees, increased from 15.43% to 17.1% — a $348,000 increase compared to last year.

10% & 26%

$234K

Real Estate & Personal Property High demand for housing and vehicles, combined with limited supply, increased the value of real property and vehicles. Residential assessments and personal property values increased by 10% and 26%, respectively.

Health Insurance The City participates in Virginia’s Local Choice health insurance program to provide affordable health insurance to its employees. The FY23 health insurance premiums increased 11% — a $234,000 increase compared to last year.

$18.4M

$459K

American Rescue Plan Funds (ARPA) Because the U.S. Treasury’s Final Rule allows ARPA funds to be used for revenue loss, the City will apply those funds in FY22 and FY23 to provide government services. This use allows the City to continue transformative generational projects in the City’s Capital Improvement Plan that are geared to increase revenues and assist in maintaining the lowest possible tax burden for our residents and businesses.

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Schools Investing in education is directly related to a City’s ability to attract investment in the community because it provides a skilled workforce. In addition, education empowers people and transforms lives. The FY23 Budget increases the City’s investment in the operational cost of the Williamsburg–James City County Public Schools by $459K, consistent with the joint operating contract with James City County.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

THE FY23 BUDGET HAS FIVE MAJOR DRIVERS: ECONOMY, RECRUITMENT AND RETENTION, BENEFITS, ARPA, AND SCHOOLS The economy’s impact on inflation presents challenges to citizens and the City. To mitigate the impact of rising assessments in REAL ESTATE AND PERSONAL PROPERTY, the FY23 Proposed Budget includes a real estate tax decrease of 2 cents and a 20% reduction to the valuation of your vehicles and other personal properties. These two measures allow the City to deploy additional revenue toward significant public needs and the rising costs of providing quality services. At the same time, these reductions in the tax burden lessen the impact of inflation and other economic uncertainties for our residents and businesses. RECRUITMENT AND RETENTION remains a high priority for the City. Police and Fire departments statewide have experienced high employee turnover during the past several years, trending upwards of 10-12%. Our public safety turnover has approached 20% over the last year. Stemming this loss of qualified team members required swift action. The City implemented a revised pay plan in April 2022 that increased salaries in these two departments to stay competitive with the region. General government employee recruitment and retention is also a concern. An internal standing committee is reviewing the current pay and class system for the other departments to identify needed improvements. The FY23 budget dedicates $450,000 to begin this multiyear process. In addition to annual salary, BENEFITS remain an important consideration as employees seek an employer who values their contributions. The City is fortunate to participate in state plans for both health insurance and retirement benefits, which provide the lowest possible cost for the employer and employee while maintaining stellar coverages. These state plans are not exempt from increases in cost. The City’s cost for participating in the Virginia Retirement System will increase from 15.43% to 17.1% of salary per employee. Similarly the City’s pooled health insurance plan,

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

Local Choice powered by Anthem, will increase its cost per employee by 11%. Passing these costs on to employees would nullify gains made in salary changes and make it even more difficult to attract and retain quality team members. The City received $18.4 million from the AMERICAN RESCUE PLAN ACT (ARPA). Over the course of FY22, the City engaged with the public and its strategic partners to plan for the investment of those funds, resulting in three tiers of projects, all designed to improve services and create return-on-investment assets to offset or reduce the need for additional real property tax revenue in the future. Since that time, the federal government has finalized its rules for how ARPA funds can be used, now allowing for greater flexibility to recover pandemic-related lost revenues. The City will leverage the ARPA award to reduce the financial impacts of those lost revenues, which in turn will facilitate the planned one-time investment strategies desired by the community, our partners, and City Council. Excellent SCHOOLS are a key component of the City’s Vision for 2040, and our joint school district with James City County allows the City to offer a superb academic and extracurricular environment to our 1,081 students, up 118 from last year. The five-year operational contract is currently under negotiation but on track to be adopted by both governments in May. The contract requires the City to contribute a percentage of operational and capital costs each year based on the number of students enrolled. That percentage has increased from 9.68% to 9.98% in FY23, making the City’s share of the operating budget $9,691,806 — up 5% over the current year due to our higher student count and increased school costs. Included in the capital expenses is an expansion project that is expected to have a total cost between $20 million and $40 million. The City anticipates issuing bonds to help meet our contractual obligation to share in this cost.

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SPECIAL

FUNDS CIP FUND The Capital Improvement Plan (CIP) Fund is a five-year plan for major infrastructure projects. The FY23 CIP has projects totaling $46.6 million — $45.7 million in City projects and $900,000 for the City’s share of schools projects. This is an increase of $34.9M since last year. The FY23 projects are funded by $5.1 million in sales tax and interest income, $21.5 million in bond financing, $8.7 million in General Fund transfers, and $3.9 million in grants, as well as $7.3 million from the CIP reserves and $94,000 from the schools budget stabilization reserve in the City’s CIP fund. Such a large transfer from the General Fund would not be possible if not for the

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ARPA funding the City received and the ability to use these funds as revenue loss to provide for government services. Using this transfer, in conjunction with the bond issues, allows the City to fund needed generational projects included in City Council’s Goals, Initiatives, and Outcomes and at the same time offer a lower tax burden. Projects, such as the police station and school construction and expansions, will not be needed again for another 40 to 50 years. The amphitheater, Research Village, new downtown library, Triangle Building redevelopment, affordable housing, and improvements to City parks bolster the City’s economic base and serve our residents. The City is fortunate to have the opportunity to fund this scope of reformative projects.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

ARPA FUND The American Rescue Plan Act (ARPA) Fund was created last year to allow for better transparency. This fund accounts for the activities funded by the State and Local Fiscal Recovery Funds under the American Rescue Plan Act to respond to the impacts of the COVID-19 pandemic. The City will receive a total of $18,419,663 in two tranches. The first tranche, received in June 2021, totaled $9.2 million. The second and final tranche is anticipated to be received in June or July of 2022. City council will be asked to approve a budget amendment to appropriate ARPA funds in the General Fund to provide government services. The ARPA Fund also includes ARPA funding for Municipal Utility Relief Funding and, when approved, will include ARPA Tourism funding passed through from the Commonwealth. Altogether, these funds total $19.1 million.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

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TOURISM FUND The Tourism Fund invests in tourism products and infrastructure that will generate visitation to Williamsburg, providing revenue streams that increase business investment in the community and help fund government services for residents while maintaining low tax rates. The fund is a repository for all tourism-dedicated revenues and expenses, which provides better transparency to the community. The Tourism Fund is supported by revenues from the $2 per night per room tax, the City’s share of the 1% Historic Triangle sales tax, and a transfer from the General Fund. Revenue from the regional 1% sales tax is split in half for use toward regional marketing efforts and for use at the locality’s discretion. When this tax first implemented in 2017, the City elected to use its share of the funds to create a tourism development grant program, with available annual funds totaling around $2.4 million. After one successful year, COVID’s impact on our budget required City Council to pause the grant program and redirect the funds to balance the budget. The

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FY23 budget proposal resumes the Tourism Development Grant Program as the City continues to recover from the pandemic. Funds available for grant awards are estimated at $1.6 million by the end of FY22 and to grow to about $1.9 million by the end of FY23. In addition to this grant program, the Tourism Fund includes $1.2 million for debt service on the regional indoor sports complex, a former grant recipient. The Tourism Fund’s total revenues in FY23 are expected to be $5 million. Revenue estimates from sales and the $2 lodging taxes FY23, which have increased slightly from FY22, are below the pre-pandemic FY19 budget by 6% and 16%, respectively. In addition to funding the grant program, the Greater Williamsburg Chamber of Commerce, and the Tourism Council, the FY23 proposed budget sends half the $2 lodging tax — $455,000 — to the state for redistribution to the regional Tourism Council. The budget also provides $1.8 million in funding to tourism partners, makes available grant funding of $150,000 for new or expanded tourism products, and funds administrative expenses of $261,000.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

UTILITY FUND The City of Williamsburg operates a water and sanitary sewer utility using the enterprise Utility Fund. In operation since 1927, the utility has been well-managed and well-funded with historically low rates. Recent years have seen the narrowing of the margins in this fund due to conservation efforts and improvements in lower demand fixtures. During COVID-19 mitigation strategies, consumption dropped further as tourist and student demands dropped. The Utility Fund has ample reserves to absorb the short-term revenue decreases without a rate increase. However, a rate increase is likely as the general trend toward reduced consumption and increased costs continues. Fortunately, the City offers the lowest utility rate in the region and likely will continue to do so even with a modest increase in rates.

WATER

WILLIAMSBURG

$26.5

JCC

$27.22

SEWER

HRSD

$42.7

$17.55

NEWPORT NEWS

$31.15

$27.5

$42.7

VA BEACH

$28.91

$30.81

$42.7

PORTSMOUTH

$28.8

NORFOLK

$20

$42.7

$32.35

$37.9 $0

$42.7

$18.6

$40

$60

$80

$100

$120

FY22 MONTHLY COST FOR 5,000 GALLONS

DEBT As of June 30, 2022, the City’s outstanding debt totals will be $16.8 million. A portion of the outstanding debt refunded the Series 2010 and 2012 debt, and the remainder was new financing to fund the fire station project. The debt service (annual debt payment) totals $2,027,238 during FY23. The FY23 Capital Improvement Plan budget anticipates issuing about $22 million in new debt to fund the police station and Public Works relocation/expansion, and to address space needs in the Municipal Building. Without significant revenue growth beyond the current projection, another bond issue of about $14 million is anticipated in FY26 to fund a new library, a portion of the school district’s planned expansion and new construction projects, and various other CIP projects. Financing multi-generational projects using bonds will benefit taxpayers by spreading the costs of these facilities over time to those benefiting from the use of the facilities.*

Please see page Debt Analysis section page E-13 for updates to Adopted budget.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

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WHAT IS

INCLUDED PERSONNEL The most significant operational increases for the FY23 budget are costs related to personnel, including a significant pay adjustment for public safety, a phase 1 increase in general government salaries, health insurance costs, and an increase to VRS premium. Included in the FY23 proposed budget is $1 million for competitive salary adjustments for the Police and Fire departments and $450,000 to address salary disparities with general government. The budget also funds an 11% increase in employee health insurance premiums and $348,000 to adjust mandated VRS contributions.

General Fund Budget FY23 Compared to FY22

$12 $10

10.8

10.2%

(8.5% total increase)

$8 $6

6.3%

$4 $2

16.2%

1.4

1.3

9.0% 1.4

1.3

1.2%

16.3% 1.6

1.4

1.1% 1.3

3.8

3.7

1.3% 3.2

6.4

9.3

5.0% 9.7

5.8

3.2

1.3

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FY 2023 ADOPTED BUDGET BUDGET MESSAGE

9.2

NEW FTE

SIGNIFICANT INCREASES GENERAL GOVERNMENT

$589,320

Increases include cost-of-living, merit and other salary adjustments that occured during FY22. Also included is the addition of a financial data analyst, the City’s share of the cost for a school lobbyist, increases in health insurance and VRS cost, increases in IT maintenance contracts, and professional services contractual increases. The City Manager’s contingency increased to address any additional unanticipated inflationary cost.

The City of Williamsburg operates with a small staff of 220 full-time-equivalent positions. The FY23 budget includes adding one full-time financial analyst position to aid in the construction of reports from our financial record system, one full-time youth program coordinator to manage the expanded year-round youth programs, and conversion of the part-time graphic design specialist to a full-time position. Other changes impacting the approved staff count include the conversion of four contract positions to benefited positions within the Human Services Department due to changes in VRS requirements, as well as the conversion of a full-time parking manager position into two part-time parking ambassadors to more appropriately fund parking office activities. While these changes do not represent increased staffing levels they do impact the total FTE count of the City, raising the count to 227.

EDUCATION

$459,125 The Williamsburg-James City County School division contract is being renegotiated for a five-year term in 2023 and bases the City’s share of expenses on the number of City students in the system. The increase of 5% results from an increase in WJCC’s operational budget and a slight increase in the City’s shared cost percentage, from 9.68% to 9.98%.

HUMAN SERVICES

PUBLIC SAFETY

The Human Services category increase accommodates the addition of a full-time youth program coordinator and mandated increases to the public assistance fund. Some of the total costs for these changes are lowered by state shared funding.

The FY23 increase in public safety costs is attributable to the retention and recruitment pay plan implemented in April 2022, mandated increases in VRS retirement contributions and health insurance, and additional funding for police and fire uniforms.

$229,189

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

$1,504,871

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WHAT IS NOT

INCLUDED

REMAINING NEEDS During the budget development, department heads and constitutional officers were asked to limit their requests to what is necessary to maintain service levels and to continue progress on FY23 capital improvement projects already in the five-year plan. Meetings were held with each department and constitutional office to review and discuss the requests. Increases were held to only the highest priority needs, as well as contractual and rate increases.

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FY 2023 ADOPTED BUDGET BUDGET MESSAGE

TRUE SCHOOL CAPACITY EXPANSION COSTS The five-year Capital Improvement Plan (CIP) includes the school district’s expansion project, currently expected to be additional pre-school space. The project is undefined as of yet, with true costs and schedules unknown. The City has budgeted an estimated share of the total costs, which may be adjusted as the district completes its plan.

INFLATION COSTS CONTINGENCY Original drafts of our budget included additional contingency amounts for capital projects to accommodate the impacts of inflation. These additional amounts were removed to accommodate lower revenues for the CIP.

GENERAL GOVERNMENT PAY PLAN ADJUSTMENT During budget development a standing committee was formed to consider changes to the pay plan to make recruitment and retention easier through competitive wages. A significant adjustment was made in the FY23 budget for public safety positions. Additional funding will be needed to address the needed changes identified in the general government positions.

UNKNOWN STATE FUNDING PLANS This year the General Assembly adjourned without adopting a budget. The Governor has called a special session to complete the state budgeting process. Many local funding issues, such as the disposition of the grocery tax and gas tax, are still undecided. This budget will need to be modified to reflect any increases or decreases that result from the pending state actions.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

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THE

FUTURE THINGS TO WATCH One prominent budget scholar noted that budget planning during the last two years has been like trying to swim out of quicksand. The degree of uncertainty has made it nearly impossible to accurately model future year REVENUE SHORTFALLS. While the Williamsburg strategy of conservative and flexible budgeting has served us well, uncertainty and several areas to watch remain. Last year we started modeling a five-year plan for the operating budget. While it shows a positive finish to each of the five years ahead, the surplus is less than half of what it has historically been. This poses a threat as we work to maintain a reserve year over year. This General Fund Reserve is an an accurate bellwether of a locality’s financial health and resiliency and one of the factors rating agencies use when assigning a credit rating because it indicates a locality’s capacity to manage through economic downturns and provide critical services, while maintaining its ability to pay debt obligations. A second area of concern is continued INFLATION, which increases costs for government services and greatly affects our tourism economy as it reduces discretionary spending.

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We will also be watching as the Federal Reserve attempts to arrest historic inflation by raising INTEREST RATES. We have two potential bonds planned in the next five years, with a significant amount to borrow. While the public markets better insulate borrowers from high interest, our cost for money will increase, limiting our ability to fund needed projects. We will be looking for signs of a RECESSION. As inflation impacts the cost of living and COVID relief funds are removed from the open market, we may see a contraction. How steep the correction and how long it lasts will determine the total impact on tourism-dependent communities. Consumer CONFIDENCE and economic issues will be another factor to carefully monitor. As we exit COVID-19 restrictions, consumers and travelers are returning to normal. However, economic concerns resulting from international tensions may slow this trend. Finally, SALARIES will continue to be a factor as regional competitiveness for workforce tightens. Currently, hourly wages are exceeding $24 for some retail positions. We are competing for a smaller pool of qualified applicants with higher starting salaries than some long-tenured employees. The worker shortage is likely to continue to be an issue nationwide.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

“Without continual growth and progress, such words as improvement, achievement, and success have no meaning.” B ENJAMIN FRA N K L IN FINAL THOUGHTS

THINGS TO CONSIDER During the last few years we have demonstrated the importance of strong fiscal reserves. Our commitment to fiscal conservancy and maintaining financial strength and resiliency, through strong financial policies, have enabled us to “Bridge” the impacts of the recent pandemic. These uncommitted funds are a tool that allow nimble adjustment to circumstances outside of a financial model. We should continue our efforts to maintain the general fund reserve and work to build new stabilization pools for expenses like school costs and capital construction. These funds will help insulate the revenue streams to reduce the likelihood of needed real property tax rate increases. Our next steps include “Reforming” and “Transforming.” To transform our future, we must continue to invest in capital projects that maintain or improve the City’s assets and grow our tourism economy. These investments will be the best strategy for maintaining one of the lowest tax and rate structures in Virginia. Despite the turbulent times we have traveled through and have before us, we must move forward toward achieving the goals and initiatives City Council has established.

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

The COVID-19 pandemic had significant impacts on all aspects of life, many of them unanticipated. The last two years have been challenging professionally and personally for most of us. The pandemic brought about economic challenges that have changed our financial landscape. I am both proud and thankful for the courageous leadership of our City Council. They provided the necessary flexibility and trust that enabled the City to navigate through the pandemic and maintain the City’s hallmark financial stability. I am equally proud of City staff, who diligently provided high-quality services in a unique and uncertain time. Williamsburg’s financial strength enabled us to weather this storm successfully and will be the key to doing so again. Last year I closed the budget message noting that the future of Williamsburg that we all envision is on the other side of the bridge. Now on the precipice of Fiscal Year 2023 we can see that future and it is, in fact, One Williamsburg. Thank you for the continued honor of serving as your city manager and it is my privilege to offer the City of Williamsburg’s 2023 fiscal year budget for adoption by City Council. Andrew Omer Trivette

A – 15

Government Finance Officers Association “The process for recovering from financial distress has three stages BRIDGE, REFORM, and TRANSFORM. (1) The Bridge Stage is about getting through the immediate crisis and creating breathing room to make more sustainable reforms. (2) In the Reform Stage, Stabilization of finances isn’t enough. The organization needs a vision to create a strong financial foundation and a thriving community. (3) The Transform Stage is where the organization goes above and beyond where it was when it started financial decline.”

A – 16

FY 2023 ADOPTED BUDGET BUDGET MESSAGE

COMMUNITY PROFILE

WILLIAMSBURG, VA WHERE THE PAST MEETS THE FUTURE

grew quickly into the center of political, religious, economic, and social life in Virginia.2

Williamsburg was founded as the capital of the Virginia Colony in 1699 and celebrated its 300th anniversary in 1999. The original capital of Jamestown was the first permanent Englishspeaking settlement in the New World founded in 1607. Colonial leaders petitioned the Virginia Assembly to relocate the capital from Jamestown to Middle Plantation, 5 miles inland between the James and the York Rivers. The new city was renamed Williamsburg in honor of England’s reigning monarch, King William III. From 1699 to 1780 Williamsburg was the political, cultural, and educational center where the dream of American freedom, independence, and self-government was nurtured by the leadership of historical figures such as George Washington, Thomas Jefferson, George Mason, and Peyton Randolph.1

Williamsburg also became a center of learning. Famous political leaders emerged from the College of William & Mary, founded in 1693, such as Presidents Thomas Jefferson, James Monroe, and John Tyler. Today, William & Mary is the secondoldest higher learning institution in the United States. In 2022, the university ranked No. 39 in National Universities and No. 9 in Best Undergraduate Teaching.3 Although William & Mary has a 329-year history, it remains a cutting-edge research university that is innovative, vibrant, and engaged. As a public university, William & Mary is an important partner in the region’s economic success, both in terms of local and regional impact as it collaborates with businesses, nonprofits, and the public sector to strengthen the economic core.

Williamsburg was one of America’s first planned cities. Laid out in 1699 under the supervision of Gov. Francis Nicholson, it was to be a “new and well-ordered city” suitable for the capital of the largest and most populous of the British colonies in America. A succession of beautiful capitol buildings became home to the oldest legislative assembly in the New World. The young city

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

Eastern State Hospital, the first hospital established in America for the care and treatment of mental illness, was founded in Williamsburg in 1773. The public hospital was built near the College of William & Mary in what is now known as Colonial Williamsburg. The hospital is still in operation today; however, it is no longer in the original restored building but is located on the outskirts of Williamsburg.

B–1

“One Williamsburg that is courageously leading, innovating a modern city, prioritizing safety and wellness, engaging with our partners, while connecting with the world.” CITY OF WILLIAMSBURG VISION STATEMNT

In 1789, the capital was again moved, this time up the James River to Richmond, where it remains today. Williamsburg reverted to a quiet college town and rural county seat. In retrospect, Williamsburg’s loss of capital city status was its salvation, as many 18th-century buildings survived into the early 20th century. The restoration of Williamsburg began in 1926, after the Rector of Bruton Parish Church, the Rev. W.A.R. Goodwin, brought the City’s importance to the attention of John D. Rockefeller Jr., who then funded and led the massive reconstruction of the 18th century city we see today. National attention soon focused on the restoration effort. During a landmark visit in 1934, Franklin D. Roosevelt proclaimed its main thoroughfare, Duke of Gloucester Street, “the most historic avenue in America.”

WILLIAMSBURG TODAY Today Colonial Williamsburg is still the only place that takes you back to a time when our country was being born, and the ideals that established the United States of America were being defined. In the Historic Area of the City, the 18th century is happening right now. You can step back in time and experience the people who made America.4 Downtown Williamsburg is adjacent to the historic area and offers 21st century shopping and dining experiences – both indoors and outdoors. From April through November, you can enjoy a Saturday morning at Williamsburg’s Farmers Market. Flowerbeds and benches offer a tranquil setting for market shopping while listening to live music.

B–2

This award-winning produce-only market offers vegetables, fruit, fish, meats (including free-range chickens, beef, lamb and pork), artisan cheese, honey, peanuts, baked goods, pasta, handmade soap, potted plants, cut flowers, and many other offerings. The SHOPS AT HIGH STREET offer the perfect combination of dining, entertainment and shopping. This area also offers a special community of luxurious condominiums, townhomes, and apartments – a vibrant downtown within a neighborly embrace. Williamsburg’s new city center, MIDTOWN ROW, opened in 2021 in the heart of Williamsburg. This unique experience-based retail, entertainment, and residential district is adjacent to the campus of William & Mary, less than a mile from Colonial Williamsburg, and less than 5 miles from Jamestown, Yorktown, Busch Gardens, and Water Country USA. The development is designed as a pedestrian- and bicycle-friendly community with a village green, where outdoor programing and community events are hosted. Midtown Row includes restaurants, 233,047 square feet of retail shops, 6,219 square feet of premium office space, entertainment, and new residential apartments that accommodate up to 628 residents. QUARTERPATH AT WILLIAMSBURG is a community designed to support a life of wellness. The neighborhood has walking trails, greenspaces, and world-class healthcare. This mixed-use village also features shops, restaurants, and office space.

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

EDUCATION WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS (WJCC) serves the students of the City of Williamsburg and James City County. There are 16 schools: nine elementary, four middle and three high schools. Of the 11,018 students served, about 9.1% are City residents. All WJCC schools have earned full accreditation for the 14th year in a row. WJCC ranked 9th out of 131 Virginia school divisions in Niche’s 2021 Best School Districts rankings, scoring an overall A grade in this rigorous assessment of academic and student-life data.5

TOURISM Tourism has historically been the economic backbone of this region. The area’s rich history provides a journey into the battles and sacrifices that secured the nation’s liberty and independence. Sharing this history requires both marketing and infrastructure. Legislation passed by the General Assembly of Virginia (Senate Bill 942) on April 18, 2018, creates a revenue stream to assist with promoting the region’s many attractions. The bill established a 1% sales tax for the Historic Triangle (City of Williamsburg, James City County, and York County). Fifty percent of this tax fund goes to the Williamsburg Tourism Council for the marketing, advertising, and promoting of the Historic Triangle as a tourism destination. The other half of this tax is distributed to the locality in which the tax was collected. The City of Williamsburg contributes it s share of the tax to fund the Tourism Development Fund (TDF). The purpose of the TDF is to increase patronage to restaurants, attractions, hotels and events in the City of Williamsburg through financial assistance and reinvestment in tourism products, place-making projects and public-private partnerships. Through an application process, the first series of grants were awarded in 2019. The TDF paused in FY 2020 due to the pandemic; however, it is scheduled to resume in FY 2023.

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

Tourism has historically been the economic backbone of the region. B–3

QUALITY OF LIFE The City offers numerous festivals and special events throughout the year including: • An Occasion for the Arts – an Arts and Music Festival, complete with food vendors • Scrumptious – a food and beverage festival • Winter Blues & Jazz Festival • Ampersand International Arts Festival (formerly William & Mary Global Film Festival) • 2nd Sundays – an arts and music event held on the second Sunday of each month from March through December • Grand Illumination – Colonial Williamsburg’s annual winter holiday celebration with unique decorations, musical performances, and fireworks and many other opportunities throughout the year. There is no better place to celebrate our nation’s birth than July 4th in Williamsburg. Activities stretch from morning until after sundown. There are historic reenactments to enjoy as well as

concerts, recreational activities, and a variety of foods – everything from hot dogs to gourmet dining. At nightfall, an amazing fireworks display adds the finishing touch to the celebration in the historic area. The City of Williamsburg has a strong commitment to providing quality parks, recreation programs, and facilities that make Williamsburg a premier community in which to discover, imagine, and grow. Williamsburg maintains 12 parks that provide residents with varied uses, from passive activities to structured play. Park amenities include playground equipment, sand volleyball, tennis, basketball, picnic pavilions, athletic fields, and outdoor fitness equipment. Nestled among the trees is the scenic WALLER MILL PARK, a 2705acre park. Featured at the park is a 360-acre reservoir that is open for fishing, boating, pedal boating, canoeing, and kayaking. There are over 7 miles of hiking trails with water and wooded views. Additional park features include an 18-hole disc golf course, a 1.5-acre fenced dog park with agility equipment, playground structures, picnic shelters, grills, wheelchair-accessible docks, and watercraft rentals.

Waller Mill Park features a 360-acre reservoir for outdoor recreation.

B–4

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

The Williamsburg Library offers so much more than just books for all ages.

The QUARTERPATH RECREATION CENTER is a 35,000-square-foot facility that offers a wide array of recreational activities and amenities. Various instructional classes, athletic programs for youth and adults, sports camps, open gym time and special events are held throughout the year at this facility. There are four rooms available for rent that are ideal for meetings, sports banquets, birthday celebrations, and other special events. The PARKS AND RECREATION DEPARTMENT is proud to host a variety of special events throughout the year that contribute to the individual, social, economic, and environmental health and well-being of our community. You can learn to play pickleball at one of our clinics or participate in one of our pickleball tournaments. Bring Fido to Pups in Pastels, our dog Easter egg hunt or our Canine Carnival. Let your kids drop a line at our Kid’s Fishing Derby or go dip netting for the invertebrates that call the reservoir their home in our Water Exploration Program. There are endless opportunities to get outside and get active with Williamsburg Parks and Recreation. The WILLIAMSBURG REGIONAL LIBRARY (WRL) enriches lives, opens doors to new learning experiences, and welcomes everyone. Offering collections, programs, and services for citizens of all ages, WRL is a key part of our vibrant

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

community. Residents can watch and listen to thousands of streaming movies, music, and audiobooks as well as read ebooks and magazines at wrl.org. People interested in learning a new life skill such as crocheting, using a green screen, or speaking a new language can access thousands of online instructional videos available on the library website. Visitors to our library buildings can explore new book displays and discover copies of the hottest bestsellers as well as audiobooks and DVDs, pursue in-depth reading and research, consult expert staff, and experience the visual arts, multimedia presentations, and interactive learning. The library offers a wide range of film series, talks, book groups, concerts, and performances for all ages. Citizens can be part of a local community of readers and learners, make new friends, bring their family to take part in a hands-on learning activity, or just sit back and enjoy a great read. The Regional Library serves Williamsburg, James City County, and York County with two locations: one in downtown Williamsburg and one in James City County. Also available is a mobile library, which has scheduled stops in neighborhoods, adult care facilities, camps, preschools, and schools.

B–5

LOCAL GOVERNMENT The City of Williamsburg operates under the Council-Manager form of government. The members of City Council are elected at- large and consist of a mayor and four other members. City Council members serve four-year staggered terms, with the mayor selected from among City Council members every two years. The mayor serves as chair of City Council and the official head of City government. City Council performs the legislative function (establishes laws and sets policy) and appoints a city manager to administer the day-to-day operations of the City and to serve as the chief advisor to City Council.

LOCATION Williamsburg is in the northern part of the Hampton Roads metropolitan area, located on the Virginia Peninsula and bordered by the counties of James City and York. The City is located along Interstate 64, with easy access to Richmond, Virginia Beach and the East coast. The City has a unique blend of history, tourism, college, and a small-town feel with the benefit of access to bigcity amenities.

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FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

WILLIAMSBURG POLICE DEPARTMENT The driving force of the Williamsburg Police Department is to ensure the safety and security of all residents and visitors to the City through community engagement in all areas of service. Individual events like Coffee with a Cop, Skate with a Cop, and Cone with a Cop provide an opportunity for members of the community to interact and ask questions with members of the department from all ranks and assignments in a casual setting. The Williamsburg Police Department also conducts annual events to give back to the community: •Stuff the Trailer School Supply Drive •Stuff the Trailer Christmas Toy Drive •Annual Easter Egg Hunt The Neighborhood Resource Officer Program assigns a dedicated police officer in each neighborhood district to act as a liaison between the community and the department. Officers provide a name and a face for residents to contact when they see problems or need answers to questions. The officers patrol their dedicated neighborhoods in addition to their regularly assigned duties, and participate in activities such as neighborhood picnics, walk and talks, and yard sales, providing the residents information on safety resources and upcoming programs. The Parking Ambassadors have had a huge positive impact on our community. The Ambassadors provide information to residents and visitors about city services, available parking locations, entertainment, and area restaurants. Ambassadors are highly visible in their royal blue shirts and hats.

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B–7

WILLIAMSBURG FIRE DEPARTMENT For more than 267 years the Williamsburg Fire Department has protected our nation’s Colonial Capital and stands ever ready to serve all those who visit and call Williamsburg home. Through comprehensive emergency response to all-hazard types and community-focused programs, the department strives to ensure the safety and well being of all. The Fire Department is currently staffed with 46 career personnel. Personnel are cross-trained to handle both fire and emergency medical services (EMS). In 2021 the department responded to 4,009 calls for service. Until the 2020 COVID-19 pandemic, call volume increased approximately 5% on an annual basis. The Department’s Community Risk Reduction Division works to identify and prioritize local risks and to strategically invest resources to reduce their occurrence and impact. This comprehensive approach has several supporting programs like smoke alarm checks & installations, child safety seat education, fire inspections, home safety

surveys, and public education events. Due to the COVID pandemic, the number of inperson prevention and educational programs suffered but the department increased the use of social media and technology to continue community outreach. The Community Emergency Response Team (CERT) is also a vital outreach program that utilizes community members to assist with the safety and well-being of our neighborhoods and serve as an integral part of the City’s emergency management and preparedness efforts.

VOLUNTEER FIRE & EMS PROGRAM Since 1754 the Williamsburg Volunteer Fire Department has supported the Williamsburg community. The organization is made up of 23 local and collegiate members. In 2021 members of the program provided more than 2,000 service hours to the community. The volunteer organization is a 501(c)(3) and assists with purchasing supplies and equipment needed to support Williamsburg’s career staff.

1,065

Fire Responses

2,944

EMS Responses

B–8

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

QUICK FACTS

WILLIAMSBURG

BY THE NUMBERS

1699

DATE ESTABLISHED BY VIRGINIA GENERAL ASSEMBLY

16,015

CITY AREA: 9.05 SQ. MILES

POPULATION IN 2021

REGIONAL PUBLIC LIBRARIES

1 006 655 ,

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

BALL PARKS

TENNIS COURTS

PARKS

CIRCULATED ITEMS IN FY 2020

POLICE OFFICERS

140

RESTAURANTS*

46 20

FULLTIME FIREFIGHTERS VOLUNTEER FIREFIGHTERS

HOTELS & MOTELS* *as of February 28, 2022

B–9

8 256 FEMALE ,

7 003 MALE ,

<15

1,501

15-19

2,347

20-29

3,994

30-39

1,500

40-59

2,377

60-69

1,571

>70

1,964

B – 10

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

ECONOMIC STATISTICS

BY THE NUMBERS PRINCIPAL EMPLOYERS

CURRENT & NINE YEARS AGO EMPLOYER

2012 EMPLOYEES¹ RANK

2021 % OF TOTAL CITY EMPLOYMENT

EMPLOYEES¹ RANK

% OF TOTAL CITY EMPLOYMENT

College of William & Mary

1,000+

22.56%

1,000+

27.52%

Colonial Williamsburg Foundation

1,000+

9.70%

1,000+

9.44%

Colonial Williamsburg Company

1,000+

6.56%

250 to 499

4.13%

WJCC Schools

250 to 499

1.93%

100 to 249

1.36%

Aramark

250 to 499

1.67%

City of Williamsburg

250 to 499

1.61%

100 to 249

2.01%

Red Lobster & The Olive Garden

100 to 249

0.62%

Walsingham Academy

100 to 249

0.62%

100 to 249

1.08%

National Center for State Courts

100 to 249

0.62%

100 to 249

1.41%

50 to 99

0.31%

Sodexo

250 to 499

3.69%

Riverside Doctors’ Hospital

250 to 499

2.86%

Harris Teeter Supermarket

100 to 249

1.06%

Outback Steakhouse

Includes part-time and seasonal employees

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B – 11

PRINCIPAL TAXPAYERS

CURRENT & NINE YEARS AGO TAXPAYERS

2012

2021

TAXABLE ASSESSED VALUE

RANK

% OF TOTAL CITY TAXABLE ASSESSED VALUE

$256,906,000

14.71%

$258,096,300

12.54%

Riverside Healthcare Associates

24,760,700

1.42%

44,442,900

2.16%

Bluegreen Vacations, Unlimited

22,851,400

1.31%

24,987,500

1.21%

High Street Retail Phase I LLC

22,419,500

1.28%

Sterling Manor Apartments LLC

20,533,300

1.18%

Westgate Resorts, LTD

17,948,700

1.03%

15,579,100

0.76%

Williamsburg Improvements, LLC

13,703,900

0.78%

SLN Quarterpath Associates, LLC

11,148,400

0.64%

Virginia Landmark Hotels, LLC

9,851,600

0.56%

Woodshire, LTC

9,416,600

0.54%

Quarterpath Williamsburg, LLC

34,347,200

1.67%

CCC Sterling Manor DE LLC

33,665,300

1.64%

BRG Quarterpath LLC

30,395,100

1.48%

High Street Shops LLC

16,586,800

0.81%

HS APT Land LC

14,804,700

0.74%

AJJ Avalon Axis Parkway LLC

12,962,600

0.74%

B – 12

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

Colonial Williamsburg Foundation

TAXABLE ASSESSED VALUE

RANK

% OF TOTAL CITY TAXABLE ASSESSED VALUE

UNEMPLOYMENT RATE & LABOR FORCE CURRENT & NINE YEARS AGO

YEAR

LABOR FORCE

EMPLOYED

UNEMPLOYED

UNEMPLOYMENT PERCENTAGE

2011

6,745

6,138

607

9.0%

2012

6,846

6,277

569

8.3%

2013

6,881

6,354

527

7.7%

2014

6,662

6,174

488

7.3%

2015

6,572

6,155

417

6.3%

2016

6,553

6,228

325

5.0%

2017

6,470

6,185

285

4.4%

2018

6,673

6,399

274

4.1%

2019

6,475

6,222

253

3.9%

2020

6,831

6277

554

8.1%

2021

6,579

6,259

320

4.9%

Source: Virginia Employment Commission; https://virginiaworks.com/

LAND AREA OF ORIGINAL CITY OF WILLIAMSBURG & SUBSEQUENT ANNEXATIONS

YEAR

DESCRIPTION

ANNEXATION AREA (SQ. MILES)

ACCUMULATIVE AREA (SQ. MILES)

1722

Original City

0.86

1915

Annexation

0.11

0.97

1923

Annexation

0.48

1.45

1941

Annexation

1.66

3.11

1964

Annexation

2.06

5.17

1984

Annexation

3.88

9.05

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B – 13

DEMOGRAPHIC & ECONOMIC STATISTICS LAST 10 FISCAL YEARS

PER CAPITA PERSONAL INCOME²

PUBLIC SCHOOL ENROLLMENT³

UNEMPLOYMENT RATE4

54,224

10,549

9.0%

4,703,429

55,990

10,671

8.3%

85,431

4,724,928

55,550

10,748

7.7%

15,064

86,979

4,966,242

56,960

10,998

7.3%

2015

14,860

88,199

5,269,240

60,080

11,116

6.3%

2016

15,429

89,044

5,405,416

61,603

11,303

5.0%

2017

15,404

90,555

5,646,096

62,671

11,431

4.4%

2018

15,183

91,020

6,016,740

65,906

11,477

4.1%

2019

15,383

91,477

6,065,503

66,306

11,461

3.90%

2020

16,017

92,871

6,341,149

68,279

11,448

8.1%

2021

16,015

N/A

11,026

4.9%

FISCAL YEAR

CITY POPULATION1

AREA POPULATION²

2011

14,256

82,520

2012

14,503

84,005

2013

14,893

2014

INCOME (THOUSANDS OF DOLLARS)²

4,474,583

Weldon Copper Center for Public Service - Demographics Research Group, demographics.coopercenter.org ² U.S. Dept of Commerce, Bureau of Economic Analysis, Regional Economic Data—Statistical Areas/Metropolitan Counties by State income & area population figures based on figures for the City of Williamsburg and neighboring James City County combined ³ Williamsburg-James City County Public Schools 4 Virginia Employment Commission; https://virginiaworks.com/ 1

B – 14

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

CITY OF WILLIAMSBURG

SERVING THE COMMUNITY DURING THE COVID-19 PANDEMIC SAFETY PRECAUTIONS AND HEALTH MEASURES VACCINATION CLINIC City staff worked collaboratively with James City and York counties, the Virginia Department of Health, Colonial Williamsburg and William & Mary to manage a vaccination clinic located at the Colonial Williamsburg Visitor’s Center. Over 22,800 DOSES OF THE MODERNA COVID-19 vaccine was administered over a four month period in early 2021. The FIRE DEPARTMENT helped manage and staff the clinic. POLICE EMPLOYEES, sworn and civilian, assisted with the vaccination clinic by managing traffic, greeting visitors and ensuring a safe and secure environment. Local government employees from all three localities, including the Williamsburg Regional Library staff and community volunteers also helped manage the lines, man the registration tables and answer questions.

COORDINATION WITH REGIONAL 911 CENTER PUBLIC SAFETY incorporated protocols to screen callers prior to response and to maintain a safe distance, preferably outdoors, or handle the call via telephone if appropriate to minimize exposure to both the public and city employees. The Fire department was awarded the Governor’s EMS Award for innovation Excellence in EMS for its involvement with the Peninsula COVID-19 Operations Center.

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B – 15

INFECTION CONTROL/SANITIZING The Fire Department assisted the HUMAN RESOURCES DEPARTMENT IN providing guidance on infection control best practices, coordinated all the City’s COVID-19 testing including in-house testing, for city employees. PARKING TEAM dramatically shifted their focus from welcoming visitors and encouraging vehicle turnover to providing support to the police by sanitizing common areas.

UTILITY SYSTEM BACK-UP PUBLIC UTILITIES personnel made a water system interconnection with the City of Newport News, allowing a backup water supply to the City’s water system as a precaution if Water Plant operators became ill and were unable to keep the Water Plant operational.

CHANGE PROCEDURES

OF MERCY and WILLIAMSBURG FARMERS MARKET to ensure residents had access to healthy food. The City purchased food from the local farmers market vendors and then delivered to the public housing sites. The City also supported the food distribution at Williamsburg House of Mercy. The City accessed over $77,000 in grant funds to support food purchases for distribution to City residents.

HOUSING The City worked with regional partners and leveraged Federal and State help to mitigate and improve housing difficulties. In collaboration with COLONIAL WILLIAMSBURG, the City used a vacated motel property to provide emergency shelter and food for individuals experiencing homelessness. A total of 36 City residents were provided safe emergency shelter and daily food delivery during the first four months of the pandemic.

Police officers adapted to the health situation in numerous ways, such as changing the manner of completing crime and accident reports, providing new pens during the issuance of summons and conducting “virtual events” for safe ways to conduct Community Engagement functions.

Human Services utilized CDBG and CARES Act funding to support residents temporarily residing in motels and at risk of being un-sheltered. Human Services supported individuals and families with subsistence motel rent assistance through December 2020.

SOCIAL DISTANCING

As the pandemic continued, there was growing concern about households facing eviction. City residents who experienced a loss of income and employment faced the challenge of paying rent to maintain their housing during this pandemic. THE WILLIAMSBURG HEALTH FOUNDATION awarded the Human Services Department $270,000 in grant funds to support rental payments for households impacted by COVID-19.

Police officers continued to make inroads in their Neighborhood Resource Officer districts through creatively socially distancing and focusing more on telephone and email communications.

CITIZEN ASSISTANCE FOOD During the pandemic, concerns about access to food became a reality for many City residents. The City partnered with WILLIAMSBURG HOUSE

B – 16

CHILDCARE The City coordinated with the UNITED WAY to administer a childcare assistance program. City utilized $29,151 in CARES Act funds to support childcare payments for City residents.

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

EVENTS CONDUCTED DURING THE PANDEMIC

ECONOMIC AND BUSINESS RELIEF

Police conducted:

RESTAURANTS & OUTDOOR DINING

• “No Contact” Food Drives • “No Contact” School Supply Drive distributing over 300 book bags • “No Contact” Toy Drive Assisted at area food distributions: • Union Baptist Church • Salvation Army • House of Mercy • Breaking Bread – 15 Weeks of Volunteer Service Conducted “Virtual” community events: • National Night Out • Meetings with W & M students, faculty and parents • Special Olympics Torch Run • Reading via Zoom to Matthew Whaley Elementary School children

Indoor dining was prohibited and severely curtailed during the pandemic. ECONOMIC DEVELOPMENT collaborated with the City Manager’s Office to create an ordinance to allow outdoor dining for downtown restaurants while indoor capacity was reduced due to Governor’s Executive Order. PUBLIC WORKS employees were instrumental in physically converting a portion of the two blocks of Prince George Street to outdoor dining to mitigate impacts. Signage was installed for one-way traffic allowing tables and chairs to use half of the street. To provide a barrier between dining and vehicular traffic, attractive water filled plastic barricades with plant materials were placed. Public Works personnel also assisted in setting up new tables, chairs and umbrellas along Duke of Gloucester Street between College Corner and Henry Street for outdoor dining.

WILLIAMSBURG POLICE AND HUMAN SERVICES STAFF HELP DELIVER DONATED FOOD TO FAMILIES IN NEED. FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B – 17

ECONOMIC DEVELOPMENT VIRTUAL OFFICE HOURS Virtual office hours were offered in June 2020 every Tuesday and Thursday. This was well-received and opened the door to assist businesses they were not reaching before and lasted until June 2021.

INTERACTIVE MAP Created an interactive map for the community, allowing businesses to share that they are open and how their operations have changed (curbside pickup, virtual counseling sessions, etc.).

SMALL-BUSINESS RELIEF FUND Partnered with James City County and York County EDAs to establish a relief fund for local businesses. This fund continues to grow through community contributions, and provides grants through the VA30Day Fund.

COVID-19 BUSINESS ASSISTANCE HUB Created landing pages and resource hub for City businesses that include recovery information, access to grants, links to resources, COVID eNewsletter archive and more.

VIRTUAL ROUNDTABLES Adapted Business Roundtable program to virtual platform to provide relevant resources to businesses.

B – 18

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

COMMUNITY PROFILE

WORKS CITED “The History of Colonial Williamsburg.” Colonial Williamsburg, history.org/Foundation/ cwhistory.cfm. Accessed April 7, 2021. 1

“Brief History.” City of Williamsburg, williamsburgva.gov/490/History-of-City-Government. Accessed April 7, 2021. 2

“College of William & Mary.” U.S. News, usnews.com/best-colleges/william-andMary-3705. Accessed April 7, 2021. 3

“Explore Colonial Williamsburg.” Colonial Williamsburg, colonialwilliamsburg.com/explore. Accessed 20 August 2018. 4

Williamsburg-James City County Public Schools, wjccschools.org. April 8, 2021

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

B – 19

B – 20

FY 2023 ADOPTED BUDGET COMMUNITY PROFILE

FY 2023

CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES To advance our City’s vision, every two years the Williamsburg City Council identifies new strategic initiatives for our city government. The Williamsburg City Council and staff are excited to present not only the 2021/2022 Goals, Initiatives, and Outcomes but a new vision statement for the first time in nearly 30 years. This new vision statement is meant to carry us through the next two decades. It is our vision for the Williamsburg of 2040, and we will fulfill that vision with a strategic approach. The Williamsburg City Council adopted the 2021/2022 Goals, Initiatives, and Outcomes (GIOs) on Nov. 12, 2020. Goals, Initiatives, and Outcomes (GIOs) provide an expression

of priorities, as specific and measurable as possible, and cover a two-year period. They are not intended to be a comprehensive list of all city services and activities. Instead, GIOs are a concrete, coordinated expression of the City Council’s direction and focus. The City of Williamsburg has a highly interactive strategic plan that links the GIOs to the City’s strategic plan, performance measures and budget. In the Budget Guide section of the Budget, there are details on the goal-setting process. To obtain more information about the plan and to follow along with the progress, please visit williamsburgva.gov/dashboards.

CLICK HERE TO VIEW DASHBOARDS

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–1

One Williamsburg that is courageously leading, innovating a modern city, prioritizing safety and wellness, engaging with our partners, while connecting with the world.

GOALS

VISION STATEMENT

VISION STATEMENT & GOALS

C–2

One Williamsburg Courageously Leading Innovating a Modern City Prioritizing Safety and Wellness Engaging with Our Partners Connecting with the World

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

GOAL 1

ONE WILLIAMSBURG A welcoming city where all people who live, work, and visit have the opportunity to thrive, regardless of age, race, ethnicity, income, sexual orientation, religion, or gender identity. The culture of our city will promote a variety of housing and employment options that welcome a diversity of backgrounds and opinions.

PARKS & RECREATION ACCESSIBILITY Continue to implement changes at public parks and facilities to improve access and use in compliance with the Americans for Disabilities Act (ADA).

EQUITY PROGRAM Develop an equity program for Williamsburg that considers new initiatives such as a minority business council, minority business loans, the diversification of boards and commissions, and minority neighborhood improvements.

AFRICAN AMERICAN HERITAGE TRAIL DEVELOPMENT Pursue an African American Heritage Trail that features prominent locations and monuments to Williamsburg’s past, including the Martin Luther King Jr. memorial.

IMPLEMENT NEIGHBORHOOD BALANCE Consider the short- and long-term Neighborhood Balance Committee recommendations and develop an implementation strategy for the approved concepts.

AFFORDABLE HOUSING TASKFORCE Convene a City Manager’s taskforce to consider affordable housing initiatives that will include defining affordable housing in Williamsburg, density rewards, and inclusionary housing.

HOMELESSNESS INTERVENTION Expand partnerships with community agencies to develop a continuum of services that support individuals and families facing homelessness.

EVENTS SUPPORT Facilitate the post-COVID return of existing special events and create new or expanded event opportunities through the enhanced support and monitoring of CultureFix, the City’s current event provider.

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–3

GOAL 2

COURAGEOUSLY LEADING A commitment to leadership that is willing to embrace change with compassion, innovation, and aspiration to serve and engage the community. Our creativity, professionalism, and ability to deliver results will be recognized as a national governance model.

BENEFITS IMPLEMENTATION Complete a secondary employee benefits package review that consists of comparative analysis, benchmarking, and retention rates. Report recommended changes and an implementation strategy to City Council.

COMMUNICATION PLAN Continue to develop a communication plan that addresses strategies for creating a staff directory with photos; for celebrating the successes of the City; for pursuing recognition of city programs and projects; for improving the interface between City Council and the Boards and Commissions; and for rewarding volunteerism.

PERFORMANCE MEASUREMENT Strengthen the link between the Goals, Initiatives, and Outcomes (GIO) process, the budget, and performance measures by better defining measurements and by producing operating reports that communicate progress toward goals established in the budget process.

COVID-19 RECOVERY PLANNING Work with the Economic Development Authority to develop a COVID-19 recovery plan that focuses on rebuilding a recruitment strategy.

PARKING STUDY IMPLMENTATION Continue implementing the 2016 Parking Study, which includes “flipping” the rate strategy to allow free parking in the parking garage and unifying parking management downtown.

ENVIRONMENTAL SUSTAINABILITY PROGRAM Evaluate a new programming plan for environmental sustainability, such as the Virginia Environmental Excellence Program, to replace or enhance Virginia Go Green to include additional emphasis on carbon neutrality, solar energy, and sustainable design innovations.

C–4

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

GOAL 3

INNOVATING A MODERN CITY The equitable enhancement and protection of our entire city’s natural beauty by respecting our past and building our tomorrow. Our modern city will include attractive streetscapes, diverse housing and employment options, inviting public spaces, appropriately located infill redevelopment, and modern connectivity — all to position our city so it can attract the next big opportunity.

REVIEW ARCHITECTURAL REVIEW BOARD REGULATIONS Complete the review of the Design Review Guidelines, which will incorporate City Council feedback from joint meetings with the Architectural Review Board on new design materials and consider the Arts District and other areas where more flexibility is appropriate.

CITY SQUARE REDEVELOPMENT Continue to plan and implement efforts for the redevelopment of City Square, which will include a new police station, a library project, a new Blayton Building, and a plan for the Triangle Building property.

DOWNTOWN VIBRANCY IMPLEMENTATION Consider and develop an implementation plan for the next steps of the Downtown Vibrancy Plan, including the possibility of curbless streets, street closures, effect lighting, and projection mapping.

PUBLIC ART Consider and adopt a public art program for the City of Williamsburg that includes a review process, funding strategy, and placement planning.

PROPAGATE COMMERCIAL REDEVELOPMENT Develop and implement a plan for the redevelopment of vacant city assets, which should include new programs that incentivize the redevelopment of commercial investments.

CAPITOL LANDING ROAD REDESIGN Continue to plan and construct a redesigned Capitol Landing Road as an entrance corridor for the City of Williamsburg, William & Mary, and Colonial Williamsburg.

OUTDOOR DINING Identify strategies to allow outdoor dining districts citywide in a permanent, inviting, convenient, and safe environment.

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–5

GOAL 4

PRIORITIZING SAFETY & WELLNESS Targeted services that support, improve, and sustain individual health and community safety. Our city will proactively address public safety and social health by daring to be creative in our practices as we address homelessness and racial equity, as well as pursue a robust parks and recreation system that reimagines the use of green space.

ENHANCE EXISTING PARK FACILITIES Develop a comprehensive review of potential enhancements at each of the City’s existing parks to boost visitation.

POLICE CHIEF’S CITIZEN ADVISORY BOARD Design and institute a Police Chief’s Advisory Board to help inform Police Department decisions regarding policy, reporting, and strategic planning. The advisory board will include varied perspectives from a racially diverse membership.

SHARED MISSION FUNDING The budget design for the Human Services, Police, and Fire departments will include a review of and plan for shared mission funding.

MOBILE INTEGRATED HEALTH EXPANSION Expand the Mobile Integrated Healthcare model – used by the Human Services, Police, and Fire departments – to improve community health and reduce frequent E-911 calls.

MODERNIZE FACILITIES FOR POLICE AND FIRE Complete the construction of a new fire station downtown and initiate the design and construction of a new police station.

YOUTH PROGRAM EXPANSION Utilize interdepartmental assets to provide youth counselors during the school year and to establish community policing practices that address truancy, academic failure, and crime prevention.

C–6

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

GOAL 5

ENGAGING WITH OUR PARTNERS Collaborations that re-energize and reimagine relationships with our partners that result in mutual success. The City will leverage our position in the middle of the evolving Hampton Roads/ Richmond Mega Region, establish future priorities with William & Mary and Colonial Williams- burg Foundation, and explore other partnership opportunities. The City will maximize strategic partnerships with James City and York counties, as well as expand our partner base to reinforce our national prominence and top-tier brand.

ONE-STOP WORKFORCE CENTER Support programming and employment services at the One Stop Workforce Center in collaboration with Virginia Career Works, Thomas Nelson Community College, and regional partners.

WJCC FUNDING STRATEGY Focus on funding strategies for Williamsburg-James City County Schools by negotiating a new funding contract that includes a better understanding of shared costs, benchmarking with comparable jurisdictions, and statewide advocacy.

CEDAR GROVE CEMETERY EXPANSION Determine the feasibility of expanding Cedar Grove Cemetery during the monthly meetings between the City and William & Mary. Acquire property for expansion to meet 92 years of demand.

REGIONAL SPORTS COMPLEX Work with James City County, York County, William & Mary, Colonial Williamsburg, and the Williamsburg Hotel & Motel Association to determine the feasibility of, a location for, and financial plan to develop a shared facility that expands sports programming and makes Greater Williamsburg more marketable for sports tourism.

LAWN SPORTS Work with Colonial Williamsburg to establish a lawn sports facility downtown.

PHOTO HISTORY Collaborate with Earl Gregg Swem Library as an archivist, John D. Rockefeller Jr. Library as a repository, and other potential community partners to develop a public photo history of the City to be displayed at the Stryker Center.

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–7

GOAL 6

CONNECTING WITH THE WORLD Leverage our strategic location on the Interstate 64 corridor to our economic advantage by expanding technology and infrastructure and ensuring the daily mobility of our residents and visitors.

GATEWAY SIGNAGE Complete the Gateway Signage Plan and implement the first phase of action, which will focus on downtown directional signs and the designation of Exit 238 on Interstate 64 as the gateway to Williamsburg.

WILLIAMSBURG AREA TRANSIT AUTHORITY SERVICE IMPROVEMENTS Continue to support Williamsburg Area Transit Authority (WATA) improvements by further studying increased frequency along the high-demand routes, desired changes within the region, and funding needs to improve customer convenience and service dependability.

COLLEGE WOODS MULTI-USE CIRCUIT Pursue a multi-use circuit around College Woods that makes improvements along Jamestown, Strawberry Plains, Richmond, and John Tyler roads.

BIRTHPLACE OF AMERICA TRAIL IMPLEMENTATION Define and pursue the best route for the Birthplace of America Trail (BOAT) to connect the Virginia Capital Trail with Williamsburg’s network of existing and planned bike routes; the route will continue through the City and traverse the Peninsula to Fort Monroe.

EMOBILITY EFFORTS Pursue innovative transportation solutions. Collaborate with Colonial Williamsburg and William & Mary to initiate the eMobility Pilot Program and to evaluate the implementation of a golf cart community strategy in an effort to reduce parking demand and improve the deployment of low-emission transportation options.

BROADBAND AND 5G Design a broadband service plan that equitably serves all citizens and visitors by combining traditional fiber to the user and 5G wireless services.

C–8

FY 2023 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

FY 2023

PERFORMANCE METRICS INTRODUCTION The preceding section on Biennial Goals and Initiatives links the City Council six broad goals to specific accomplishments of 37 initiatives. Further, the preceding section identifies desired community outcomes and observed results that relate to each goal. This next section aligns budget and performance data to the City’s operating departments. For each department, a summary page includes the department mission and expenditures, and staffing, covering four years. Importantly, desired community outcomes related to each department, and observed results, are shown. Many of these measures parallel the measures arrayed under the eight goals in the preceding section, including the National Community Survey (NCS) results and ratings. Comparisons of Williamsburg citizen ratings with the national benchmark from the latest 2020 NCS results are shown for service areas. Finally, under each department are the budgetary Cost Centers that comprise that department. Detailed information, including four years of expenditures and staffing, and performance trends, projections, and targets is presented. Performance metrics – including workload measures, efficiency measures, and other useful indicators of performance – are shown with operating data for the last two fiscal years, the projected number for the current year, and the target or expected number for next year.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D–1

OFFICE OF CITY MANAGER

To provide leadership, strategic direction, and administrative oversight to all aspects of City operations.

COST CENTERS

MISSION

ANDREW O. TRIVETTE, AICP, ICMA-CM CITY MANAGER CITY MANAGER Administration Clerk of Council Communications Human Resources

ECONOMIC DEVELOPMENT Triangle Building Management

EXPENDITURES & STAFFING FY 2020

FY 2021

ACTUAL FTE City Manager

FY 2022

ACTUAL FTE

362,277

$ 536,856

Human Resources

115,137

117,852

124,793

Clerk of Council/ Communication

117,098

2,707

Economic Development

316,919

313,072

911,431

$ 970,487

TOTAL $

D–2

FY 2023

829,270 5.5

ACTUAL FTE $ 934,716

133,961

12,450

344,328

371,154

$ 1,310,841 9.5

$ 1,452,281

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for indicators of overall community wellbeing and value of city services “higher” than the national benchmark.

Residents rated value of services for the taxes paid and quality of life “higher” than the national benchmark comparison, with all other results shown as “similar” to benchmark.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Overall quality of life in Williamsburg

2018 2016 2014

Williamsburg as a place to live

2012

Services provided by City Value of services for the taxes paid 0%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D–3

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Overall appearance of Williamsburg

2018 2016 2014

Cleanliness of Williamsburg

2012

Overall quality of new development Quality of overall natural environment

D–4

Receive improving National Community Survey ratings for Overall Appearance, Natural Environment and Built Environment “higher” than the national benchmark.

25%

50%

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

75%

100%

The overall appearance and cleanliness and overall quality of new development and natural environment were all ranked “higher” than the national benchmark.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

Receive improving National Community Survey ratings for Overall Image, Direction, Opportunities for Participation in Community Matters and Public Information Services “higher” than the national benchmark.

Overall image of Williamsburg rated “higher”, with all other responses “similar” to the national benchmark for 2020.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Overall image or reputation of Williamsburg

2018 2016

Overall direction that Williamsburg is taking

2014 2012

Opportunities to participate in community matters Public information services 0%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D–5

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Generally acting in the best interest of the community

2018 2016

Overall confidence in Williamsburg government

2014 2012

Overall customer service by employees Services provided by the City

D–6

Receive improving National Community Survey ratings for other Governance survey responses “higher” than the national benchmark.

25%

50%

OBSERVED OUTCOMES

DESIRED OUTCOMES #4

75%

100%

Services provided by the City rated “similar” to the national benchmark. All other categories rated “higher” than the national benchmark for 2020.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #5

Exceed budget expectations by having operating revenues exceed operating expenditures each year.

Due to COVID-19 economic impacts, the FY 2021 operating revenues were slightly less than expenditures. Prior to COVID-19 the City’s operating revenues have exceeded expenditures for more than 2 decades.

BUDGET VS. OPERATIONS $39.6

$40

Budget

$38

$37.3

$36 $35.4

$34 $32 $30

Revenues

$32.3

FY 12 Actual

$32.4

FY 13 Actual

$33.3

FY 14 Actual

$33.8

FY 15 Actual

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

$35.9

$36.4

FY 18 Actual

FY 19 Actual

Expenditures

$34.5

FY 16 Actual

FY 17 Actual

FY 20 Actual

FY 21 Actual

D–7

OBSERVED OUTCOMES

DESIRED OUTCOMES #6

Maintain sound fiscal health by exceeding City Council’s reserve policy of a minimum 35% of operating revenues each year.

Shown is year-end unassigned fund balance. Prior to July 1, 2019, the General Fund and the Capital Improvement Fund was combined for reporting purposes. Effective July 1, 2019, the General Fund was reported separately for transparency. The year-end fund balance for FY18 has been restated.

100% 80%

74.0%

77.2%

72.4%

74.7%

67.2%

60%

49.1%

40%

31.5%

Target >35%

38.4%*

38.3%

40.0%

FY19

FY20

FY21

20% 0%

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

Unaudited

Maintain annual employee turnover rate of 10% or less of the permanent workforce.

18% 16% 14% 12% 10% 8% 6% 4% 2%

D–8

OBSERVED OUTCOMES

DESIRED OUTCOMES #7

This is an indicator of retention of employees who resign, retire, or otherwise terminate employment. Retirements skewed the FY16, FY19 and FY20 results. ICMA reports that average annual turnover rate in 2019 for state and local government excluding education was 19.5%.

15.8%

11.9%

11.7% Target = 10% 6.9%

5.9% 5.0%

5.0%

7.0%

4.5% 1.5%

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OFFICE OF CITY MANAGER COST CENTERS CITY MANAGER/HUMAN RESOURCES EXPENDITURES FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

FY 2021 ACTUAL

404,249 $ 559,020 $

FY 2022 BUDGET

FY 2023 ADOPTED

833,113 $ 911,727

73,115

95,688

120,950

156,950

477,364 $ 654,708 $

954,063 $ 1,068,677

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

City Manager

Assistant City Manager

Human Resource Director

Executive Assistant/Clerk of Coucil

Managerial Analyst

Public Information Officer

Administrative Aide

Multimedia Designer

6.5

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 TARGET

Citywide Employee Turnover Rate

18.00%

15.80%

13.00%

<10%

Citywide Sick Leave Use Rate

22.00%

18.60%

24.70%

<2.5%

50%

100%

<10

$2.9

$2.7

$2.9

STAFFING

TOTAL

PERFORMANCE MEASURES

% of Employees Who Completed Quest Orientation OSHA Reportable Injuries/Incidents Healthcare Premiums Paid (millions)

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D–9

CLERK OF COUNCIL/COMMUNICATION EXPENDITURES FY 2019 ACTUAL Personnel

Operating Capital Outlay TOTAL $

113,561 $

FY 2020 ACTUAL 557 $

FY 2021 BUDGET 0 $

FY 2022 ADOPTED 0

3,537

2,150

12,450

117,098 $

2,707 $

12,450 $

12,450

STAFFING FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Clerk of Council

Communications Specialist

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2022 TARGET

Number of Open City Council Meetings

Number of Media Releases

128

100

TOTAL

PERFORMANCE TRENDS & TARGETS PERFORMANCE MEASURES

D – 10

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

ECONOMIC DEVELOPMENT EXPENDITURES FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

FY 2021 ACTUAL

239,587 $ 253,537 $

FY 2022 BUDGET

FY 2023 ADOPTED

249,940 $ 265,479

77,332

59,535

94,388

105,675

316,919 $ 313,072 $

344,328 $ 371,154

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Economic Development Director

Economic Development Specialist

Tourism Development Specialist

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

STAFFING

TOTAL

PERFORMANCE TRENDS & TARGETS PERFORMANCE MEASURES FY 2020 ACTUAL Businesses Assisted Value of Commercial Construction Number of Business Licenses in City Business Prospects Assisted Prospects Converted Average Hotel Occupancy Rate Number of Economic Development Grants Awarded

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

278

520

350

100

$143.7M

$26.6M

$40.0M

>$6M

759

721

700

>800

>50

>10

30.4%

21.17%

30.00%

>50%

196

130

D – 11

FINANCE DEPARTMENT

To provide exceptional stewardship and safeguarding of City assets by maintaining financial management, reporting and internal control systems, with accountability to the public in a responsible and timely manner.

COST CENTERS

MISSION

BARBARA DAMERON, CPA, FINANCE DIRECTOR REAL ESTATE ASSESSMENTS

FINANCE

EXPENDITURES & STAFFING FY 2020

FY 2021

ACTUAL FTE Finance Real Estate Assessments

ACTUAL FTE

878,658

$ 978,031 10

257,600

273,392

TOTAL $ 1,136,258 11

D – 12

FY 2022

$ 1,251,423 12

FY 2023

BUDGET FTE

ACTUAL FTE

$ 1,019,775

$ 1,149,915

261,173

260,016

$ 1,409,931

$ 1,280,948

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Maintain real estate property tax collections of at least 98% annually.

The Finance Dept collects all City revenues, with Real Estate Taxes being the single highest revenue source. Collections are consistently 98% - 99% each year. Staff follow-up on delinquent accounts raises collections close to 100% in subsequent years.

REAL ESTATE TAX COLLECTION RATE 100%

99.7% 99.3%

99%

98.8% 98.2%

98.3%

98.4%

98.6%

98.2%

98%

FY 12

FY 13

FY 14

Maintain personal property tax collections at least 97% each fiscal year.

FY 15

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

97%

98.0%

FY 16

FY 17

FY 18

FY19

FY20

FY21

Personal property tax collections include the state’s $773K PPTRA program each year. Follow-up action on delinquent accounts includes State programs with debt set-off and DMV matching to increase collections in subsequent years.

PERSONAL PROPERTY TAX COLLECTION RATE 100% 98% 96.9% 96.5%

96.6%

97.0%

97.4% 96.9%

96.6%

96.3%

96.0%

96%

94%

FY 12

FY 13

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 17

FY 18

97.4%

FY19

FY20

FY21

D – 13

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

Maximize yield on investments while maintaining stringent City policy requirements of safety and liquidity.

City’s investment portfolio diversified with $33.9 million earning average yield of 0.24% and fully insured by FDIC, and residual balances in State Local Gov’t Investment Pool and interest-bearing checking accounts.

AVERAGE RATE OF INVESTMENT RETURN Percent Rating “Good or Excellent” 2.5% 2.06%

1.66%

1.5% 1% .64%

.5%

.50%

.51%

.52%

.58% .24%

FY 13

FY 14

FY 15

FY 16

Maintain residential property assessments at 100% of market value.

FY 17

OBSERVED OUTCOMES

FY 12

DESIRED OUTCOMES #4

.60%

.66%

FY 18

FY19

FY20

FY21

The City Assessor closely tracks all property sales. Assessments are based on latest market sales of properties with similar characteristics, including neighborhoods.

ASSESSMENT TO SALES RATIO

Residential Properties 106%

105.2%

102% 98%

96.4% 93.5%

94%

94.7%

94.3%

FY 16

FY 17

96.0% 94.6%

93.5%

92.6%

93.4%

90%

D – 14

FY 12

FY 13

FY 14

FY 15

FY 18

FY19

FY20

FY21

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FINANCE COST CENTERS FINANCE EXPENDITURES

FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2021 ACTUAL

820,685 $ 922,556 $

FY 2022 BUDGET

FY 2023 ADOPTED

950,685 $ 1,074,370

57,973

55,475

69,090

75,545

878,658 $ 978,031 $ 1,019,775 $ 1,149,915

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Director of Finance

Deputy Director of Finance

Purchasing Agent

Budget Director

Utility Account Specialist

Financial Analyst

Accountant

Revenue Technician

Payroll/AP Analyst

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES Total Bills Processed

FY 2020 ACTUAL 45,813

55,519

55,000

# Consecutive Years Received GFOA Financial Reporting Award

# Consecutive Years Received GFOA Budgeting Award

# Vendor Payments Processed

7,203

8,184

8,200

6,800

# Payroll Checks Processed

6,447

6,732

6,750

6,650

Real Estate Tax Collection Rate

97.88%

98.04%

98.00%

97.50%

Personal Property Tax Collection Rate

95.97%

97.37%

97.00%

.60%

.24%

.25%

>.50%

Average Rate of Investment Return

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 15

REAL ESTATE ASSESSMENTS (CITY ASSESSOR) EXPENDITURES

FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2021 ACTUAL

233,855 $ 249,712 $

FY 2022 BUDGET

FY 2023 ADOPTED

237,799 $ 223,368

23,745

23,680

23,374

36,648

257,600 $ 273,392 $ 261,173 $ 260,016

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Real Estate Assessor

Assessment Technician

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES # Real Property (RE) Parcels Assessed

FY 2020 ACTUAL 4,648

4,628

4,687

4,634

# RE Transfers (Non-Timeshare)

422

430

157

450

Residential Assessment to Sales Ratio

96%

98.4%

98.3%

100%

# Information Requests – Office/Phone

1,560

1,572

1,590

1,600

# Assessment Appeaks – Office/Phone/ Letter/Fax/Email

# Assessment Appeals Changed

Board of Equalization (BOE) Appeals

<10

BOE Appeals Changed

# Participants in Tax Relief Program

Disabled Veteran Exemption Program

D – 16

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

INFORMATION TECHNOLOGY DEPARTMENT

MISSION

MARK BARHAM, Chief Information Officer

To provide exceptional information technology systems and services to our customers, both internal and external, that support the mission of the City of Williamsburg in an efficient and cost-effective manner.

525,687

TOTAL VISITS TO WILLIAMSBURGVA.GOV IN FY 2021

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 17

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Respond to all IT Help Desk service calls in less than 2 hours.

Help Desk response time was significantly reduced in FY 2013 by implementing procedural changes in the IT Department. Average response time for all Help Desk service calls since FY 2013 was 2.4 hours.

AVERAGE TIME TO HELP DESK RESPONSE 4.38

4 Hrs 3.48

3 Hrs

2.69

2.65 2.27

2 Hrs

2.16

1.52

1 Hr

FY 13

2.09

FY 14

FY 15

FY 16

Increase website visitors by 10% annually.

FY 17

FY 18

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

2.22

FY19

FY20

FY21

Overall website traffic has slightly increased due to pandemic. Upgrade of the site, along with improved interconnectivity with social media sites will aid in increasing traffic further for this valuable tool.

WEBSITE VISITORS 525,687

600,000 427,175

400,000

444,458 409,837 352,201

356,864

314,125

361,821 335,346

339,751

200,000

D – 18

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

Expand the use of the City’s website to conduct City business by increasing eGov transactions at least 10% annually.

The total number of eGov transactions increased significantly from FY 2010 through FY 2012, with the pace leveling through FY 2015 then continuing to rise through FY20. The total increase since FY 2011 is 11.4% in the number of eGov transactions on the City’s website.

# EGOV TRANSACTIONS 14,783

15,000 12,189

12,000 9,000 6,000

13,872

10,351 8,106 6,399

6,380

6,436

FY 12

FY 13

FY 14

6,910

6,713

FY 15

FY 16

Increase total dollar amount of online transactions received from citizens by 10% annually.

OBSERVED OUTCOMES

DESIRED OUTCOMES #4

3,000 FY 17

FY 18

FY19

FY20

FY21

$10.9 million was received for financial transactions over the City’s website from FY 2012 through FY 2021. The average increase in receipts over the 10 fiscal years was 12.8%.

$ EGOV TRANSACTIONS $2,500,000

$2,257,003

$2,332,818

$2,055,420

$2,000,000

$1,783,474 $1,528,992

$1,500,000 $1,000,000 $500,000

$1,228,392

$795,966

FY 12

$882,126

FY 13

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

$964,531

FY 14

$1,055,147

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

D – 19

INFORMATION TECHNOLOGY COST CENTER EXPENDITURES

FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

474,395 $ 507,575 $

533,367 $ 599,712

440,466

441,822

469,700

528,600

914,861 $ 949,397 $ 1,003,067 $ 1,128,312

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Information Technology Director

Systems Analyst

Network Administrator

GIS Analyst

Help-Desk Coordinator

4.5

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES % of Helpdesk Requests Resolved within 24 Hours Total # Website Visits Total # of eGov Transactions Total Dollar Amount of eGov Transactions Total # of Outside Security Breaches (Unauthorized Intrusion, Virus Malware, etc.) Average Time (in Hours) to IT Ticket Resolution

D – 20

FY 2020 ACTUAL 85%

92%

95%

>94%

444,548

525,687

555,000

>400,000

14,783

13,872

14,000

>15,000

$2,257,003 $2,332,818

$2,400,000 $2,300,000

7.2

10.5

2.8

<8.0

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

POLICE DEPARTMENT

To work in partnership with the citizens of Williamsburg, providing a safe and secure environment consistent with community values, with an emphasis on responsive community-based policing, integrity, fairness and professionalism.

COST CENTERS

MISSION

SEAN DUNN, CHIEF OF POLICE LAW ENFORCEMENT OPERATIONS Support Services Uniformed Bureau Investigative Bureau

PUBLIC SAFETY COMMUNICATIONS PARKING GARAGE

EXPENDITURES & STAFFING FY 2020

FY 2021

FY 2022

ACTUAL FTE

Law Enforcement Operations

$ 4,567,592 43

$ 4,398,883 45

Public Safety Communications*

578,859

584,732

63,384

80,409

Parking Garage

TOTAL $ 5,209,835 45

FY 2023

ACTUAL FTE

$ 4,622,042

$ 5,416,955

595,150

622,566

180,032

160,972

$ 5,064,024 45

$ 5,397,224

$ 6,200,493

City is part of consolidated E-911 operations with neighboring York County

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 21

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for all services provided by the Police Department “higher” than the national benchmark.

The percentage of Williamsburg citizens’ ratings of “good” or “excellent” were “higher” for crime prevention, with police services and traffic enforcement “similar” compared to the national benchmark for 2020.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020 2018

Police services

2016 2014 2012

Crime prevention

Traffic enforcement

D – 22

25%

50%

75%

100%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Safety in your neighborhood

2018 2016 2014 2012

Safety in downtown/ commercial area

Overall feeling of safety in Williamsburg

Receive improving National Community Survey responses “Higher” than the national benchmark for citizen ratings when asked if they feel safe in the City.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

25%

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

50%

75%

100%

Overall safety is “higher” than national benchmark. Other responses for FY 2020 were “similar” to the national benchmark for the other categories.

D – 23

Police response target minutes or less has been met from FY 2011 to FY 2018.

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

Maintain an average response time of 3 minutes or less for calls for service. (Response time is measured from the time the call is received by a regional dispatcher to arrival at the scene).

AVERAGE POLICE RESPONSE TIME (MINUTES) 3.5 3

Target 3 Minutes

2.5

2.4

3.1 2.7

2.7

2.4

3.3

3.5

2.6 2.3

2.2

1.5 1 .5 0 FY 13

FY 14

FY 15

FY 16

Clear Part I crimes at a rate well in excess of the national average (Part I crimes are major crimes such as: murder, rape, robbery, aggravated assault, burglary, larceny and auto theft).

FY 17

FY 18

OBSERVED OUTCOMES

DESIRED OUTCOMES #4

FY 12

FY19

FY20

FY21

Williamsburg’s Police Department achieved clearance rates for Part I crimes that averaged 68% higher than the national rate for 2008 through 2015.*

CLEARANCE RATE FOR PART 1 CRIMES 50%

45%

47%

49% 46%

45% 41%

40%

41%

40%

43%

36%

30% 20% 10% 0%

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

(Calendar-year based FBI crime clearance statistics for 2015 are the latest available).

D – 24

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

POLICE DEPARTMENT COST CENTERS LAW ENFORCEMENT OPERATIONS EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

3,970,198 $

3,822,084 $

4,018,212 $

4,732,281

593,509

574,746

597,830

678,674

3,886

2,054

6,000

Operating Capital Outlay TOTAL $

4,567,592 $ 4,398,884 $

STAFFING

4,622,042 $ 5,416,955

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Chief of Police

Deputy Chief of Police

Sworn Police Officers

Administrative Assistant

Records Clerk

Parking Garage

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Average Response Time for Calls for Services (Minutes)

3.3

3.5

3.7

<3.0

Clearance Rate for Part I Crimes

40%

43%

44%

50.0%

Traffic Accidents Citywide

157

163

160

<175

Traffic Accidents Resulting in Injuries

157

123

120

<50

1,912

1,779

1,800

<1700

42,093

40,691

41,000

40,000

TOTAL

PERFORMANCE MEASURES

DUI Incidents Moving Violations Total Calls for Service

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 25

PARKING GARAGE EXPENDITURES

FY 2020 ACTUAL Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

32,988 $

52,303 $

30,386

28,106

39,100

42,738

63,384 $

80,409 $

140,932 $ 118,234

180,032 $ 160,972

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Parking Garage Supervisor

Parking Garage Enforcement Officer

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

94,551

104,864

105,000

>105,000

$1.83

$1.96

$1.98

>$2.60

$261,535

$272,068

$275,000

TOTAL

PERFORMANCE MEASURES # of Vehicles Utilizing Parking Garage Average Hourly Fee Revenue Per Vehicle Total Parking Garage Revenue

D – 26

FY 2020 ACTUAL

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FIRE DEPARTMENT

To ensure a prompt, safe and timely response to emergencies of an all-hazards nature. To diligently enforce all life safety measures to ensure a safe and livable community for citizens and visitors.

COST CENTERS

MISSION

LARRY SNYDER, INTERIM FIRE CHIEF FIRE SUPPRESSION

EMERGENCY MEDICAL SERVICES

FIRE PREVENTION & EDUCATION

EMERGENCY MANAGEMENT/ DISASTER PREPAREDNESS

EXPENDITURES & STAFFING FY 2020 Fire Suppression, Prevention & EMS

FY 2021

ACTUAL FTE

$ 4,257,946 41

$ 4,353,559 46

FY 2022

FY 2023

ACTUAL FTE $ 4,493,183

ACTUAL FTE $ 5,222,201

Note: Emergency Management staffing provided by Fire Department included above.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 27

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for all services provided by the Fire Department “Higher” than the national benchmark.

Residents rated emergency preparedness “higher” than the national benchmark and rated the other fire services for the 2020 survey “similar” to the national benchmarks.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Fire services

2018 2016

Emergency medical services (EMS)

2014 2012

Fire prevention & education Emergency preparedness 0%

D – 28

25%

50%

75%

100%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

Maintain an average fire response time of 5 minutes or less, from the time calls are received to arrival of first apparatus on the scene.

Average response time for all fire incidents has been under the 5-minute target since FY 11.

AVERAGE FIRE RESPONSE TIME (MINUTES) 6 Target 5 Minutes

4.6

4.8

4.7 4.1

4.3

4.5

4.6

FY 17

FY 18

FY19

FY20

4.9

FY 12

FY 13

FY 14

Maintain an average Emergency Medical (EMS) response time of 5 minutes or less, from the time calls are received to arrival of first apparatus on the scene.

FY 15

FY 16

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

FY21

Average response time for all EMS incidents has consistently been just over the 5 minute or less target for the past 10 years.

AVERAGE EMS RESPONSE TIME (MINUTES) 6

Target 5 Minutes

5.7

5.2

5.3

FY 12

FY 13

FY 14

4.8

4.9

5.2

5.3

FY 16

FY 17

FY 18

FY19

FY20

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY21

D – 29

FIRE DEPARTMENT COST CENTERS FIRE SUPPRESSION, PREVENTION & EDUCATION, AND EMERGENCY MEDICAL SERVICES EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

3,801,439 $

3,865,302 $

4,035,343 $

4,713,320

403,502

433,815

400,340

451,381

53,006

54,442

57,500

Operating Capital Outlay TOTAL $

4,257,946 $ 4,353,559 $

STAFFING

4,493,183 $ 5,222,201

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Fire Chief

Deputy Fire Chief

Battalion Chief

EMS Battalion Chief

Fire Marshall Battalion Chief

Captain

MIH Coordinator

Fire Inspector

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

Firefighter/EMT/Paramedics Assistant to the Fire Chief TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

Average Fire Reponse Time (Minutes)

4.6

4.9

4.8

<5.0

Average EMS Response Time (Minutes)

5.3

5.7

5.5

<5.0

728

801

750

N/A

Community Risk Reduction – # of People Reached

D – 30

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PUBLIC WORKS

To provide a safe and efficient transportation system, including effective signage, beautiful landscaping of city-owned properties, and maintenance of Cedar Grove Cemetery.

COST CENTERS

MISSION

DAN CLAYTON, PUBLIC WORKS DIRECTOR CITY SHOP ENGINEERING, STREETS, STORMWATEROPERATIONS REFUSE & RECYCLING COLLECTION BUILDINGS & FACILITIES MAINTENANCE LANDSCAPING CEMETERY

EXPENDITURES & STAFFING FY 2020

FY 2021

ACTUAL FTE City Shop

219,289

Engineering

269,608

Streets

FY 2022

ACTUAL FTE 258,925

271,821

905,454

Stormwater Operations

184,747

Refuse Collection

ACTUAL FTE 270,982

275,874

892,800

161,244

653,215

Buildings/Facilities Mtce

520,884

Landscaping

668,902 6.5

Cemetery

78,610

FY 2023 230,499

279,248

918,416

941,560

248,587

217,702

667,256

706,400

727,650

494,492

506,462

539,352

743,935

6.5

81,736

652,931 6.5 78,048

ACTUAL FTE

712,361 6.5 77,288

TOTAL $ 3,500,709 24.5 $ 3,477,517 24.5 $ 3,716,370 24.5 $ 3,761,682 24.5

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 31

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for Street services provided “Higher” than the national benchmark.

Street repair and street cleaning were rated “higher” than national benchmark with all other categories rated “similar” to the national benchmark for 2020.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent”

Street repair 2020

Street cleaning

2018 2016 2014

Street lighting

2012

Sidewalk maintenance Traffic signal timing 0%

D – 32

25%

50%

75%

100%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

Increase residential participation in recycling program Citywide.

Target set-out rate for recycling material is 65%. Recycling information is available to residents in a variety of ways, including the City’s website, the Williamsburg Farmers Market during summer months, and the Neighborhood Council of Williamsburg.

% OF RECYCLING BINS SET OUT ON RECYCLING DAY 80% 75%

Target 65%

60%

43%

DESIRED OUTCOMES #3

20%

FY 12

46%

FY 13

68%

FY 15

FY 16

77%

69%

44%

FY 14

To meet the State goal of recycling 25% of the City’s solid waste stream each year.

OBSERVED OUTCOMES

40%

69%

72%

75%

FY 17

FY 18

FY19

FY20

FY21

Since 2011 the City has exceeded the state’s 25% goal. The FY 2020 recycling rate was 30%.

% OF SOLID WASTE STREAM RECYCLED 50% 47%

40%

46%

44%

38%

36%

30%

Target >25%

20%

FY 12

FY 13

41%

40%

39%

FY 14

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

D – 33

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020 2018

Yard waste pick-up

2016 2014 2012

Recycling

Garbage collection

D – 34

25%

Receive improving National Community Survey ratings for essential services provided by the Public Works department “Higher” than the national benchmark.

50%

OBSERVED OUTCOMES

DESIRED OUTCOMES #4

75%

100%

Garbage collection and recycling are contracted services. All survey responses were “similar” to the national benchmark for 2018.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PUBLIC WORKS COST CENTERS CITY SHOP EXPENDITURES

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

158,519 $

184,564 $

204,057 $

162,490

Operating

50,498

69,977

63,925

65,009

Capital Outlay

10,272

4,383

3,000

219,289 $

258,925 $

270,982 $

230,499

Personnel

TOTAL $

STAFFING

FY 2023 ADOPTED

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Shop Superintendent

Supervisor

Mechanic

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

Unleaded Fuel Used (Gallons)

43,899

42,429

43,000

45,000

Diesel Fuel Used (Gallons)

16,330

14,085

15,000

18,000

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 35

STREETS, ENGINEERING, STORMWATER OPERATIONS EXPENDITURES Personnel

Operating Capital Outlay

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

949,590 $

929,374 $

410,218 0

FY 2023 ADOPTED

1,013,697 $

985,200

396,491

429,180

453,310

TOTAL $ 1,359,808 $ 1,325,865 $ 1,442,877 $ 1,438,510

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Superintendent

Engineer

Supervisor

Public Works Inspector

Administrative Secretary

Municipal Service Workers

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

Leaf Collection (Tons Collected/Recycled)

606

600

550

Animal Control Calls

205

233

220

Tons of Debris Swept from Street

520

415

450

250

D – 36

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

REFUSE COLLECTION EXPENDITURES

FY 2020 ACTUAL

Personnel

0 $

Operating* Capital Outlay TOTAL $

FY 2021 ACTUAL

FY 2022 BUDGET

0 $

FY 2023 ADOPTED

0 $

653,215

667,256

706,400

727,650

653,215 $

667,256 $

706,400 $

727,650

New refuse collection & disposal contract effective 7/1/15 changed collection from backyard/side yard to curbside service. *

STAFFING None (Contracted Service) TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

FY 2020 ACTUAL

% Recycling of All Refuse

30%

25%

>25%

Recycling Set-Out Rate (% Participation)

75%

77%

75%

>65%

264

<100

118

<80

Garbage Collection Misses Recycling Collection Misses

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 37

BUILDINGS & FACILITIES MAINTENANCE EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

175,152 $

179,302 $

180,924 $

193,829

341,635

310,937

321,538

341,323

4,098

4,253

4,000

4,200

520,884 $

494,492 $

506,462 $

539,352

Operating Capital Outlay TOTAL $

STAFFING

FY 2023 ADOPTED

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Facilities Manager

Municipal Service Worker

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

Community Building – Total Events

>70

Community Building – Fee Revenue

$17,925

$22,525

$27,500

>$20,000

D – 38

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

LANDSCAPING EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

428,362 $

411,591 $

460,861 $

482,535

231,886

235,081

247,000

255,900

8,654

6,259

4,500

5,500

668,902 $

652,931 $

712,361 $

743,935

Operating Capital Outlay TOTAL $

STAFFING

FY 2023 ADOPTED

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Superintendent

Supervisor

4.5

6.5

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

Municipal Service Worker TOTAL

PERFORMANCE MEASURES Plant At Least 12,000 Bulbs Per Year Miles of Street Trees Maintained

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 2020 ACTUAL 18,650

21,000

18,000

>12,000

D – 39

CEMETERY EXPENDITURES

FY 2020 ACTUAL

Personnel

Operating Capital Outlay TOTAL $

STAFFING Caretaker TOTAL

PERFORMANCE MEASURES

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

70,722 $

69,783 $

70,668 $

73,228

7,588

6,590

5,620

7,508

300

1,675

1,000

78,610 $

78,048 $

77,288 $

81,736

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

FY 2020 ACTUAL

# of Interments

# of Purchases – Lots/Spaces

D – 40

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

Parks and RECREATION

To provide quality recreational facilities, parks and programs, which are safe, diverse, affordable and enriching to the community through our commitment to public service.

COST CENTERS

MISSION

ROBBI HUTTON, RECREATION DIRECTOR ADMINISTRATION PARKS PROGRAMS

EXPENDITURES & STAFFING FY 2020

Administration

FY 2021

FY 2022

ACTUAL FTE

387,893 3.5

$ 391,057 3.5

FY 2023

ACTUAL FTE $

427,109 3.5

ACTUAL FTE $ 475,661

3.5

Parks

215,393

300,663

339,280

392,704

Programs

471,906

438,099

545,000

561,058

TOTAL $ 1,075,192 8.5

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

$ 1,129,819 8.5

$ 1,311,389 8.5

$ 1,429,423 8.5

D – 41

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for Recreation services and facilities “Higher” than the national benchmark.

All survey responses were “similar” to the national benchmark for 2020.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Recreational activities

2018 2016 2014

City parks

2012

Recreation programs or classes Recreation centers or facilities 0%

D – 42

25%

50%

75%

100%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020 2018

Used Williamsburg recreation center

2016 2014 2012

Fitness opportunities

Visited a neighborhood or City park

Increase the number of City residents using the Recreation Center, visiting parks, and participating in recreation programs or activities.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

25%

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

50%

75%

100%

Biennial responses from the National Community Survey showed a continued decline in the use of parks while fitness opportunities remained level. The use of recreation center increase slightly. All responses were rated “similar “ to the national benchmark for 2020.

D – 43

RECREATION COST CENTERS ADMINISTRATION EXPENDITURES Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

296,318 $

295,190 $

314,369 $

355,116

91,575

95,867

112,740

120,545

387,893 $

391,057 $

FY 2023 ADOPTED

427,109 $

475,661

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Recreation Director

Deputy Recreation Director

Administrative Coordinator

Office Assistant/Receptionist

3.5

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES Total Number of Recreation Program Participants Number of City Participants in Recreation Programs Recreation Center Attendance

D – 44

FY 2020 ACTUAL 9,571

3,404

8,500

11,000

418

112

300

500

35,319

285

25,000

42,000

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PARKS EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

173,985 $

247,596 $

281,675 $

331,053

35,239

45,488

48,105

52,151

6,169

7,580

9,500

215,393 $

300,664 $

339,280 $

392,704

Operating Capital Outlay TOTAL $

STAFFING Park Manager/Waller Mill Park TOTAL

PERFORMANCE MEASURES Total Park Acreage (in City & Waller Mill)

FY 2023 ADOPTED

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

FY 2020 ACTUAL 2,787

2,787

2.787

Waller Mill Park Attendance

79,254

134,335

95,000

103,500

Waller Mill Dog Park Visits

6,866

7,184

7,350

7,600

Waller Mill Park Revenues

$100,952

$194,570

$160,000

$168,500

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 45

PROGRAMS EXPENDITURES

Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

316,278 $

312,501 $

319,730 $

327,323

142,804

109,146

203,770

212,235

12,825

16,452

21,500

471,906 $

438,099 $

545,000 $

561,058

Operating Capital Outlay TOTAL $

FY 2023 ADOPTED

STAFFING FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Recreation Supervisor

Program Coordinator

Athletic Field Technician

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES FY 2020 ACTUAL Sports Tourism (Number of Teams)

D – 46

109

118

350

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PLANNING & CODES COMPLIANCE

Guide the physical development of the City as recommended by the Comprehensive Plan, and protect the health, safety and welfare of citizens and businesses through the enforcement of land development ordinances and building and property maintenance codes.

COST CENTERS

MISSION

TEVYA GRIFFIN, AICP DIRECTOR PLANNING CODES COMPLIANCE

EXPENDITURES & STAFFING FY 2020

FY 2021

ACTUAL FTE Administration

Parks TOTAL $

FY 2022

ACTUAL FTE

458,866

$ 456,621

426,506

461,813

885,372

$ 918,434 10

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 2023

ACTUAL FTE $

ACTUAL FTE

462,349

$ 490,732

493,331

520,391

955,680

$ 1,011,123

D – 47

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for Land Use & Zoning services provided by the City’s Code Compliance department “Higher” than the national benchmark.

Responses for quality of new development and land use, planning, zoning improved slightly from 2018 to 2020. Code enforcement responses remained the same. All categories are “level” to the national benchmark.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020

Overall quality of new development

2018 2016 2014 2012

Land use, planning & zoning

Code enforcement

D – 48

25%

50%

75%

100%

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

Forty-eight percent of City land is subject to review by the Architectural Review Board. ARB reviewed 83 cases in FY 2021, approving 92%.

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

Protect the visual and historic character of the City through an effective architectural review program.

ARCHITECTURAL REVIEW BOARD CASES 250

Not Approved

3 4

150 100

Approved

200

159

5 133

128

201

181

143

138

11 145

119

7 76

FY 12

FY 13

FY 14

Protect the environmental character and quality of the City through enforcement of city & state environmental regulations (Chesapeake

FY 15

FY 16

OBSERVED OUTCOMES

DESIRED OUTCOMES #3

FY 17

FY 18

FY19

FY20

FY21

Sixty percent of the City is subject to Chesapeake Bay protection regulations; 486 inspections were performed in FY21 to ensure compliance with E & S regulations.

Bay Preservation and Erosion & Sedimentation Control regulations).

EROSION & SEDIMENT CONTROL INSPECTIONS 1200 1,037

1000

949

945

931

821

813

800

654

784

654

600 400

486

FY 12

FY 13

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 17

FY 18

FY19

FY20

FY21

D – 49

PROPERTY MAINTENANCE & RENTAL INSPECTIONS Rental Inspections

2,500

Property Maintenance Inspections 257

2,000 256

1,500

269

267 1,393

1,000

1,083

1781

1,164

172

224

195

1,055

197 234 1,153 924

867

D – 50

FY 13

FY 14

701

710

FY 15

FY 16

Protect the character and quality of the City’s residential neighborhoods through proactive enforcement of the Property Maintenance code and Rental Inspection program.

FY 17

FY 18

OBSERVED OUTCOMES

FY 12

DESIRED OUTCOMES #4

500

FY19

FY20

FY21

In FY 2021 there were 1,781 property maintenance code inspections, and 257 rental inspections performed; 99.6% of property maintenance and rental inspection cases were brought into voluntary compliance.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PLANNING & CODES COST CENTERS PLANNING EXPENDITURES Personnel

Operating Capital Outlay TOTAL $

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

426,406 $

431,231 $

428,999 $

452,682

32,460

25,391

32,850

37,550

500

458,866 $

456,621 $

FY 2023 ADOPTED

462,349 $

490,732

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Planning Director/ Zoning Administrator

Deputy Planning Director

Deputy Zoning Administrator

Administrative Assistant

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

Zoning Text Amendments/% Approved

5/100%

4/100%

Rezonings/% Approved

1/100%

2/100%

Special Use Permits/% Approved

4/100%

6/100%

BZA Variances/% Approved

1/100%

BZA Special Exceptions/% Approved

7/100%

4/100%

145/93%

150/94%

130

140

44/95%

43/100%

ARB Building Cases/% Approved ARB Sign Cases/% Approved

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 51

CODES COMPLIANCE EXPENDITURES Personnel

Operating Capital Outlay TOTAL $

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

392,942 $

431,628 $

463,681 $

491,141

33,565

30,185

29,650

29,250

426,506 $

STAFFING

461,813 $

FY 2023 ADOPTED

493,331 $

520,391

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Codes Compliance Administrator

Codes Compliance Officer

Property Maintenance Inspector

Combination Inspector

Asstistant

TOTAL

D – 52

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PERFORMANCE MEASURES

FY 2020 ACTUAL

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

Residential plans reviewed

112

143

100

Residential building permits issued

104

110

Commercial plans reviewed

117

Commercial building permits issued

104

115

Erosion & Sedimentation Control inspections

784

486

166

800

Property Maintenance inspections

924

1,781

889

1,500

99.6%

98.0%

100%

Neighborhood Improvement Program Inspections

N/A

2,835

4,000

Rental Inspections

234

257

225

100%

$446,022

$188,391

$65,518

$240,000

1,044

1,018

355

1,200

Erosion & Sedimentation Control permits issued

Property Maintenance cases brought into voluntary compliance

Rental Inspection cases brought into voluntary compliance Total Code Compliance Fees Total Permits Issued

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 53

HUMAN SERVICES

To respond to the physical, emotional, and general human service needs of children, adults, and families in crisis, and to provide stabilization for program participants.

COST CENTERS

MISSION

WENDY EVANS, DIRECTOR BENEFIT PROGRAMS SERVICE PROGRAMS COMMUNITY SERVICE PROGRAMS COMPREHENSIVE SERVICES

EXPENDITURES & STAFFING FY 2020

Health & Welfare Less Subsidy from General Fund

FY 2021

ACTUAL FTE

$ 2,130,115 14

$ 2,602,494 17

-903,077

TOTAL $ 1,227,038 14

D – 54

FY 2022

-1,144,412

$ 1,458,082 17

FY 2023

ACTUAL FTE

$ 3,022,388 18.5 $ 3,421,600 -1,133,503

-1,352,642

$ 1,888,885 18.5 $ 2,068,958

24 0 24

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Process expedited food stamps (SNAP) within seven days.

Over the past eight years, 95.2% of expedited food stamp applications have been processed in seven days.

PERCENT OF EXPEDITED SNAP APPLICATIONS PROCESSED IN SEVEN DAYS 100% 95%

99.8%

99.6%

100%

100% 97.8%

Target >97%

91%

90% 87.1% 86%

85% 80%

FY 14

FY 15

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 16

FY 17

FY 18

FY19

FY20

FY21

D – 55

HUMAN SERVICES COST CENTERS

EXPENDITURES

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

426,023 $

520,499 $

604,478 $

669,357

Service Programs

404,722

494,474

574,254

647,351

Community Service Programs

979,853

1,197,147

1,390,298

1,587,572

Comprehensive Services

319,517

390,374

453,358

517,320

Benefit Programs

TOTAL $

2,130,115 $ 2,602,494 $

STAFFING

FY 2023 ADOPTED

3,022,388 $ 3,421,600

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Director

Eligibility Worker

Social Worker

Office/Clerical

3.5

Program Staff

3.5

5.5

TOTAL

D – 56

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

PERFORMANCE MEASURES

FY 2020 ACTUAL

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

Youth Participating in Youth Programming

N/A

ASP/Adult Service Cases

237

268

306

250

Number of Children’s Services Cases

N/A

252

250

SNAP Applications processed timely

N/A

90.2%

100%

>97%

Number of Homeless Intervention Cases

799

703

800

500

Number of families served with prevention interventions

N/A

122

134

110

Residents served by Employment Services

N/A

156

181

120

Youth Achievement Program Participants

*Numbers are not unduplicated and may reflect multiple interactions with a single client.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 57

PUBLIC UTILITIES

To provide a safe, efficient, and costeffective waterworks and sewage conveyance system throughout the City.

COST CENTERS

MISSION

DAN CLAYTON, PUBLIC WORKS DIRECTOR ADMINISTRATION WATER TREATMENT WATER & SEWER SYSTEM

EXPENDITURES & STAFFING FY 2020

FY 2021

ACTUAL FTE Administration*

$ 2,178,345

FY 2022

ACTUAL FTE $ 2,463,458

FY 2023

ACTUAL FTE

$ 2,617,402

$ 2,648,964

Water Treatment

1,120,044 11

1,188,899 11

1,383,623

1,424,990

Water/Sewer Systems

3,440,760 11

3,260,941 11

3,274,700

3,645,185

TOTAL $ 6,739,148 26

$ 6,913,297 26

$ 7,275,725

$ 7,719,139

Administration includes Newport News water agreement charges and debt service costs.

D – 58

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

OBSERVED OUTCOMES

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for Water & Sewer services “Higher” than the national benchmark.

Eighty-one percent of 2020 survey responses rated the City’s drinking water “good” or “excellent”, with both drinking water and sewer services “similar” to the national benchmark.

NATIONAL COMMUNITY SURVEY Percent Rating “Good or Excellent” 2020 2018

Drinking Water

2016 2014 2012

Sewer Services

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 59

OBSERVED OUTCOMES

DESIRED OUTCOMES #2

Continue water conservation measures to target water consumption under 3.4 millions gallons per day.

Water consumption remains below 3.4 million gallons per day.

AVERAGE WATER CONSUMPTION PER DAY IN MILLIONS OF GALLONS Target <3.4 Million

3.5 Gal

3.0 Gal

2.78

2.74

2.70 2.63

2.5 Gal

2.57

2.55

2.53

2.29

2.40 2.13

SILVER

FY 13

D – 60

FY 13

FY 14

FY 15

FY 16

To provide water with a quality that exceeds minimum regulatory standards (i.e. as perfect as possible) and to operate water plant in an exemplary manner (within the provisions of the Virginia Optimization Program (VOP) of the Virginia Department of Health).

FY 17

OBSERVED OUTCOMES

FY 12

DESIRED OUTCOMES #3

2.0 Gal

GOLD

SILVER

FY 14

FY 15

FY 16

FY 17

GOLD

FY 18

FY 19

FY 20

FY 21

VOP establishes state-wide optimization and a mechanism for monitoring and tracking goal attainment. The program’s criteria is currently focused on enhanced particulate removal at surface water treatment plants with gravity flow, granular media filters.

SILVER

GOLD

FY19

FY20

FY21

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

SEWER BACKUPS 60

50 47

31 22

0 FY 13

FY 14

Minimize sewer backups using a preventive maintenance schedule.

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY 16

OBSERVED OUTCOMES

DESIRED OUTCOMES #4

FY 12

FY 17

FY 18

FY19 FY20FY20

FY21

Preventive maintenance at key locations around the City have decreased the number of backups since FY 2010. Average annual reduction since FY 2012 is 2.0%.

D – 61

PUBLIC UTILITIES COST CENTERS ADMINISTRATION EXPENDITURES Personnel

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

362,112 $

397,421 $

464,030 $

473,132

20,672

26,480

73,948

115,830

1,795,561

2,039,557

2,079,424

2,060,002

Operating Capital Outlay* TOTAL $

2,178,345 $ 2,463,458 $

FY 2023 ADOPTED

2,617,402 $ 2,648,964

Including debt service

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Director of Public Utilities

Project Engineer

Administrative Secretary

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES # of Residential Connections Average Water Bill Per Residential Connection (Quarterly) Availability Fees Collected

D – 62

FY 2020 ACTUAL 3,938

3,955

3,965

3,975

$72.24

<$80.00

$264,000

$332,000

$450,000

$300,000

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

WATER TREATMENT EXPENDITURES Personnel

Operating Capital Outlay

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

732,751 $

772,486 $

846,698 $

888,410

382,365

405,676

516,925

516,580

4,927

10,736

20,000

TOTAL $ 1,120,043 $ 1,188,898 $ 1,383,623 $ 1,424,990

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Superintendent

Chief Operator

Senior Operator

Operators

FY 2020 ACTUAL

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

821,980

841,354

890,000

>950,000

75.47

73.5

40-45

40 - 45

CHECK

2,400

2,130

3,400

TOTAL

PERFORMANCE MEASURES Total Gallons of Water Consumed (in Thousands) Rainfall for Years (in Inches) Meet Federal & State Drinking Water Regulations Average Daily Water Consumed (1,000s Gal)

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

D – 63

WATER & SEWER SYSTEMS EXPENDITURES Personnel

Operating

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

767,610 $

736,940 $

843,051 $

787,405

2,665,280

2,515,796

2,401,149

2,838,580

7,869

8,204

30,500

19,200

Capital Outlay TOTAL $

FY 2020 ACTUAL

3,440,759 $ 3,260,940 $

3,274,700 $ 3,645,185

Including debt service

STAFFING

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 BUDGET

FY 2023 ADOPTED

Superintendent

Supervisor

Utility Locator Technician

Pump Station Manager

Municipal Service Workers

FY 2021 FY 2022 ACTUAL PROJECTED

FY 2023 TARGET

TOTAL

PERFORMANCE MEASURES

FY 2020 ACTUAL

# of Water Leaks Repaired

<35

# Sewer Backups

<60

D – 64

FY 2023 ADOPTED BUDGET PERFORMANCE METRICS

FY 2023

FINANCIAL PLAN & DEBT ANALYSIS OVERVIEW The City of Williamsburg has formalized a Five-Year Plan for the General Fund to provide a framework to forecast the City’s financial outlook over the next five years. In conjunction with the five-year Capital Improvement Plan, this forecast will enable the City to establish and track progress towards City Council’s strategic Goals, Initiatives and Objectives (GIOs). This multi-year planning process will allow new or large initiatives, as identified in the GIOs, to be planned, funded, and phased in over time. This forecast is based on historical data and trends as well as assumptions derived from various sources. As with all forecasts, there are many unpredictable economic factors affecting the projection of revenue and expenditures, particularly the future impacts of the COVID-19 pandemic, the impact of inflation, and rising interest rates. Particularly of note in preparing the forecast is the potential impact of inflation. Per the U.S. Bureau of Labor Statistics, as of Jan. 14, 2022, “From December 2020 to December 2021, consumer prices for all items rose 7.0 percent, the largest December to December percent change since 1981.” The assumptions within this forecast are based on the most recent information available. As expected, projections may lose some of their validity as the forecast moves further into the future. The Debt Analysis provides background on the City’s debt, debt profile, actual debt policy results, and impact and costs of future planned debt issuances.

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

The Financial Plan & Debt Analysis contains the following information: Forecast – Revenue...........................E-2 Forecast – Expenditures...................E-3 Forecast Surplus (Deficit)..................E-4 Revenue Growth Assumption...........E-5 Key Revenue Assumption Details ...E-6 Expenditure Growth Assumption .....E-7 Expenditure Assumptions.................E-8 Forecast Fund Balance .....................E-8 Debt.....................................................E-9 Outstanding Debt - All Funds............E-10 Overlapping Debt...............................E-11 Debt Policies......................................E-12 Future Debt.........................................E-13

E–1

FORECAST—REVENUE FY 2022 Estimate*

GENERAL PROPERTY TAXES REAL ESTATE

FY 2023 Projected*

FY 2024 Projected

FY 2025 Projected

FY 2026 Projected

FY 2027 Projected

$ 13,355,448 $ 15,239,000 $ 16,153,340 $ 16,799,474 $ 17,471,453 $ 18,170,311

PERSONAL PROPERTY

2,406,483

2,721,500

2,775,930

2,831,449

2,888,078

2,945,839

PENALTIES AND INTEREST

1,523,200

1,690,500

1,724,310

1,758,796

1,793,972

1,829,852

TOTAL GENERAL $ 17,285,131 $ 19,651,000 $ 20,653,580 $ 21,389,718 $ 22,153,502 $ 22,946,001 PROPERTY TAXES OTHER LOCAL TAXES UTILITY TAX AND BUSINESS LICENSES

$ 3,046,100 $ 3,438,300 $ 3,507,066 $ 3,577,207 $ 3,648,751 $ 3,721,726

COMMUNICATION TAX

584,000

506,075

498,484

493,499

488,564

483,678

HOTEL AND MOTEL TAXES

3,300,000

3,380,000

3,413,800

3,447,938

3,482,417

RESTAURANT & FOOD TAXES

7,500,000

7,800,000

7,948,444

8,027,928

8,108,208

8,189,290

TOTAL OTHER LOCAL TAXES $ 14,430,100 $ 15,124,375 $ 15,333,994 $ 15,512,435 $ 15,693,461 $ 15,877,112 LICENSES AND PERMITS

167,700 $

152,100 $

159,705 $

164,496 $

166,964 $

170,303

FINES

170,000

171,700

173,417

175,151

176,903

USE OF MONEY & PROPETY

376,718

366,953

370,623

374,329

378,072

PARKING

484,000

429,000

1,061,950

CHARGES FOR SERVICES

393,326

426,926

435,465

439,819

444,217

448,660

MISCELLANEOUS

2,368,062

2,470,439

2,695,143

2,922,095

2,951,316

2,980,829

INTERGOVERNMENTAL

2,783,005

2,862,741

2,891,368

2,920,282

2,949,485

2,978,980

TOTAL PRIOR TO TRANSFERS $ 38,458,042 $ 41,653,534 $ 43,769,858 $ 44,954,835 $ 45,970,375 $ 47,018,809 5.08% TRANSFER FROM G/F RESERVES

$ 1,045,549 $

2.71%

2.26%

2.28%

- $

TRANSFER FROM TOURISM FUND

TRANSFER FROM CIP FUND

9,209,831

9,209,832

TOTAL $ 48,713,422 $ 50,863,366 $ 43,769,858 $ 44,954,835 $ 45,970,375 $ 47,018,809 TOTAL % CHANGE

E–2

-13.95%

2.71%

2.26%

2.28%

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

FORECAST—EXPENDITURE FY 2022 Estimate*

SALARY

FY 2023 Projected*

FY 2024 Projected

FY 2025 Projected

FY 2026 Projected

FY 2027 Projected

$ 10,360,294 $ 11,197,163 $ 11,589,064 $ 11,994,681 $ 12,414,495 $ 12,849,002

SALARY SALARY OVERTIME

292,005

343,250

353,548

364,154

375,079

386,331

PART TIME

340,834

512,088

517,209

522,381

527,605

532,881

74,800

115,000

116,150

117,312

118,485

119,669

142,413

155,000

159,650

164,440

169,373

174,454

SPECIAL EVENTS DISCRETIONARY LEAVE

TOTAL SALARIES $ 11,210,346 $ 12,322,501 $ 12,735,620 $ 13,162,967 $ 13,605,035 $ 14,062,337 BENEFITS $

FICA

840,119 $

940,821 $

973,750 $ 1,007,831 $ 1,043,105 $ 1,079,614

RETIREMENT - VRS

1,486,742

1,896,662

1,944,079

1,992,681

2,042,498

2,093,560

HOSPITALIZATION

1,795,360

2,206,113

2,250,235

2,295,240

2,341,145

2,387,968

129,163

148,907

151,885

154,923

158,021

161,182

LIFE INSURANCE

TOTAL BENEFITS $ 4,251,384 $ 5,192,503 $ 5,319,949 $ 5,450,674 $ 5,584,769 $ 5,722,323 TOTAL PERSONNEL $ 15,461,730 $ 17,515,004 $ 18,055,569 $ 18,613,641 $ 19,189,804 $ 19,784,660 CONTRACTUAL, GRANTS, OUTSIDE AGENCIES PROFESSIONAL SERVICES

$ 1,159,584 $ 1,235,894 $ 1,260,612 $ 1,285,824 $ 1,311,541 $ 1,337,771 400,300

401,700

647,360

891,907

1,141,345

1,395,772

1,095,085

1,075,650

1,097,163

1,119,106

1,141,488

1,164,318

SOLID WASTE CONTRACTS

691,600

712,750

727,005

737,910

748,979

760,213

UTILITIES-ELECTRICITY, HEATING, WATER, TELECOMMUNICATION

675,380

770,544

809,071

813,117

817,182

821,268

9,214,181

9,673,306

9,866,772

10,064,108

10,215,069

10,368,295

906,654

917,956

936,315

955,041

969,367

983,908

1,396,503

1,605,542

1,670,819

1,704,235

1,738,320

1,773,087

783,087

783,365

SERVICE CONTRACTS PURCHASE OF SERVICE - JAIL, ANIMAL CONTROL ETC.

SCHOOLS REGIONAL LIBRARY PUBLIC ASSISTANCE OUTSIDE AGENCIES

TOTAL CONTRACTUAL, GRANTS, $ 16,322,374 $ 17,176,707 $ 17,798,482 $ 18,354,613 $ 18,866,656 $ 19,387,997 & OUTSIDE AGENCIES

OTHER OPERATING EXPENSES

$ 4,485,657 $ 5,246,823 $ 5,404,228 $ 5,512,312 $ 5,622,558 $ 5,735,010

TOTAL EXP BEFORE TRANSFERS $ 36,269,761 $ 39,938,534 $ 41,258,278 $ 42,480,567 $ 43,679,019 $ 44,907,667

TRANSFERS TRANSFER TO CIP

2,205,000

10,238,661

8,719,832

TOTAL EXPENDITURES $ 48,713,422 $ 50,863,366 $ 43,463,278 $ 44,685,567 $ 45,884,019 $ 47,112,667

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

E–3

FORECAST SURPLUS (DEFICIT) FY 2022 Estimate* REVENUE EXPENDITURE

FY 2023 Projected*

FY 2024 Projected

FY 2025 Projected

FY 2026 Projected

FY 2027 Projected

$ 48,713,422 $ 50,863,366 $ 43,769,858 $ 44,954,835 $ 45,970,375 $ 47,018,809 49,758,971

Surplus (Deficit) $ (1,045,549) $

50,863,366 - $

43,463,278 306,580 $

44,685,567 269,268 $

45,884,019 86,356 $

47,112,667 (93,858)

Please note, the FY 2022 Estimate and FY 2023 Projected were completed early in the budget process and will not agree with the FY 2022 Estimate and FY 2023 Adopted in the other sections of this document. *

E–4

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

REVENUE ASSUMPTIONS REVENUE GROWTH ASSUMPTION GENERAL PROPERTY TAXES

FY 2024 FY 2025 FY 2026 FY 2027

REAL ESTATE

6.00%

4.00%

PERSONAL PROPERTY

2.00%

PENALTIES AND INTEREST

2.00%

-1.50%

-1.00%

HOTEL AND MOTEL TAXES

0.00%

1.00%

RESTAURANT AND FOOD TAXES

2.00%

1.00%

LICENSES AND PERMITS

5.00%

3.00%

1.50%

2.00%

FINES

1.00%

USE OF MONEY AND PROPETY -RENTS

0.00%

1.00%

CHARGES FOR SERVICES - SHERIFF, PARKS & REC, CEMETERY

2.00%

1.00%

MISCELLANEOUS - PILOT, EMS RECOVERIES

1.00%

INTERGOVERNMENTAL - FEDERAL AND STATE AID

1.00%

TRANSFER FROM G/F RESERVES

0.00%

TRANSFER FROM TOURISM FUND

0.00%

TRANSFER FROM SALES TAX FUND

0.00%

OTHER LOCAL TAXES UTILITY TAX AND BUSINESS LICENSES COMMUNICATION TAX

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

E–5

KEY REVENUE ASSUMPTION DETAILS PROPERTY TAXES

CONSUMER-DRIVEN TAXES

REAL ESTATE Real estate tax revenue accounts for approximately 35%-40% of General Fund revenues, making it a significant budget driver for the City. In stable economic times, real estate assessments typically grow between 3%-5% annually. Assessments are impacted by many factors, including the type of property, the property’s condition and location, and how these impact sales prices. For certain commercial-type properties, income, and expenses for the property factor into the assessed value of the property.

BUSINESS LICENSES Business and Professional License tax had a 24% decrease from FY 2019 to FY 2021, and a slow recovery toward pre-pandemic levels is anticipated in FY 2022 and FY 2023. Slow, continued growth of 2-3% was used as the impacts of the COVID-19 pandemic are determined.

For the five-year forecast, current economic conditions are volatile, so predictions for the future are highly uncertain. Assessments for FY 2023, not including new construction, are 12.0% higher than FY 2022 and 15.5% higher, including new construction. The City’s Real Estate Assessor forecasts, until the real estate market stabilizes, atypical increases and a conservative increase of 6.0% for FY 2024 and 4% for FY 2025 - FY 2027. PERSONAL PROPERTY TAX Personal Property tax is a tax on the value of mainly vehicle assessments. With current economic conditions, including supplychain issues, the value of used vehicles has increased, impacting personal property taxes. The Commissioner of Revenue projects that vehicle assessments will grow each year. However, personal property revenue collections are also dependent on collection rates and the number of delinquencies each year, which can be more volatile, so a conservative growth rate has been used for FY 2024 - FY 2027. In the FY23 proposed budget, an 80% decrease in assessments for personal vehicles was budgeted to mitigate the extraordinary growth in value.

E–6

HOTEL AND MOTEL—GENERAL & TOURISM FUNDS The hotel/motel tax experienced a 30% decline during the first months of the COVID-19 pandemic. Hotel tax is influenced by both the number of room nights, and changes in room rates used to encourage occupancy. Recovery from the COVID-19 pandemic will depend on both factors. Occupancy has been increasing in FY 2022, and it appears likely that occupancy will be at pre-pandemic levels over the next year; however, there is still economic and health uncertainty affecting how the actual results will trend. Therefore, FY 2023 was estimated close to pre-pandemic levels, and a conservative 1% growth was used for this tax for the next five years. RESTAURANT AND FOOD (MEALS) Restaurant and food tax revenue experienced a 20% decline in FY 2020 and FY 2021 compared to pre-pandemic levels. However, revenues began increasing in the latter half of FY 2021 (after widely available vaccines). Although the number of restaurants has decreased about 6% since FY 2020, FY 2022 actual revenues are anticipated to be 5% higher than prepandemic revenues, and FY 2023 is budgeted 4% higher than FY 2022. A 1-2% conservative growth rate was used for FY 2024 - FY 2027 as impacts of the pandemic and inflation on the economy are determined.

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

EXPENDITURE ASSUMPTIONS EXPENDITURE GROWTH ASSUMPTION SALARY

FY 2024 FY 2025 FY 2026 FY 2027

SALARY

3.50%

SALARY OVERTIME

3.00%

PART TIME

1.00%

SPECIAL EVENTS

1.00%

DISCRETIONARY LEAVE

3.00%

FICA

3.50%

RETIREMENT - VRS

2.50%

HOSPITALIZATION

2.00%

LIFE INSURANCE

2.00%

PROFESSIONAL SERVICES

1.50%

SERVICE CONTRACTS

1.50%

PURCHASE OF SERVICE - JAIL, ANIMAL CONTROL ETC

2.00%

1.50%

SOLID WASTE CONTRACTS

2.00%

3.50%

2.00%

SCHOOLS

2.00%

REGIONAL LIBRARY

2.00%

1.50%

PUBLIC ASSISTANCE

5.00%

0.50%

OUTSIDE AGENCIES

0.00%

CARES GRANT FUNDING

0.00%

OTHER OPERATING EXPENSES

3.00%

2.00%

BENEFITS

CONTRACTUAL, GRANTS, OUTSIDE AGENCIES

UTILITIES - ELECTRICITY, HEATING, WATER TELECOMMUNICATION

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

E–7

EXPENDITURE ASSUMPTIONS The general expenditure growth rates in the five-year forecast assume that City programs and services will continue mostly unchanged over the next five years without significant additional initiatives. City operations are primarily driven by personnel costs. The City has initiated a recruitment and retention strategy that will impact personnel costs. The baseline forecast assumes the City workforce is largely unchanged in the next five years and that implementation of the recruitment and retention strategy will increase costs for salaries and benefits at a rate exceeding

previous historical trends meeting or exceeding the rate of inflation. Fuel prices in the calendar year 2021 rose over 30%, and this rise is not anticipated to abate in the near future. Adjustments have been made in the five-year forecast in both the utilities and other operating expenses categories in recognition of the overall impact that fuel plays on the cost of goods and services. Utilities for FY23 are at least 3.5% higher than FY 2022 and other Operating Expenses are 5% higher.

FORECAST FUND BALANCE FY 2022 Estimate Unassigned Fund Balance

FY 2023 Adopted

FY 2024 Projected

FY 2025 Projected

FY 2026 Projected

FY 2027 Projected

$ 14,840,024 $ 13,794,475 $ 13,794,475 $ 14,101,055 $ 14,370,323 $ 14,456,680

Increase (decrease) Fund Bal Use of Fund Balance

(1,045,549)

306,580

269,268

86,356

(93,858)

EST FUND BALANCE $ 13,794,475 $ 13,794,475 $ 14,101,055 $ 14,370,323 $ 14,456,680 $ 14,362,822 AT YEAR END Policy 35% of Operating Revenues OVER/(UNDER) POLICY

36%

33%

32.22%

31.97%

31%

13,460,315

14,578,737

15,319,450

15,734,192

16,089,631

16,456,583

334,160 $

(784,262) $ (1,218,396) $ (1,363,869) $ (1,632,952) $ (2,093,761)

CONCLUSION After conservative estimates and the consideration of potential economic impacts related to the COVID-19 pandemic and inflationary growth, the City of Williamsburg projects a modest decrease to unassigned fund balance for the next few years. Based on this forecast, the unassigned fund balance will be over the baseline fund balance policy for the forecasted years. As noted, several assumptions were made in this five-year

E–8

projection, and changes to those assumptions will change the final actual results. This forecast assumes that the economy will significantly recover from the COVID-19 pandemic by FY 2023, and actual results and direction from City Council will be incorporated throughout future budget processes to ensure that future budgets are budgets that best meet the needs of the public.

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

DEBT ANALYSIS OVERVIEW The Virginia Constitution authorizes cities and counties in Virginia to issue general obligation bonds secured by a pledge of its full faith and credit. For the payment of such bonds, a city’s governing body is required to levy an ad valorem tax on all property subject to local taxation to ensure debt service payment. The issuance of general obligation bonds is

subject to a limit of 10% of the assessed value of taxable real property in the City. The Public Finance Act of Virginia also authorizes a city in Virginia to issue limited liability revenue bonds provided that the rates, rents, fees, or other charges are sufficient to pay the cost of operation and administration and the principal and interest on the bonds when due.

The City of Williamsburg’s financial advisor, Davenport & Company, provided the following summary observations regarding the City’s Capital Improvement Plan and proposed bond financing during the City’s FY23 Budget Retreat: • City staff and governance managed the negative impacts of COVID-19 well, as seen in the maintenance of a healthy fund balance in FY20 and FY21. • The City’s current debt ratios are solid. • Assuming the City’s fundamental economic strength is maintained, the City can preserve its excellent credit ratings with strategic funding of the significant capital projects it is currently contemplating. The City will continue to seek financial expertise and assistance, as recommended by the Government Finance Officers Association, to strategically finance transformative capital projects while maintaining the City’s financial strength and resiliency.

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

E–9

OUTSTANDING DEBT - ALL FUNDS The City has the following outstanding general obligation bond at the end of FY 2022: PURPOSE

ISSUE DATE

ISSUE AMOUNT

PRINCIPAL BALANCE AS OF 6/30/23

TERMS

GO Public Improvement & Refunding Bonds

December 2017

$19,630,000

$16,790,000

All interest paid semi-annually; principal annually 20 years, 2.736% pay-off July 2037

YEARLY PRINCIPAL AND INTEREST OF CURRENT OUTSTANDING DEBT FOR ALL FUNDS Below is the future fiscal year Principal and Interest on the Current Outstanding Debt of the City. FISCAL YEAR 2023

1,350,000

TOTAL DEBT SERVICE

INTEREST $

677,238

2,027,238

OUTSTANDING DEBT $

15,440,000

2024

1,425,000

607,863

2,032,863

14,015,000

2025

1,495,000

534,863

2,029,863

12,520,000

2026

1,570,000

458,238

2,028,238

10,950,000

2027

1,650,000

377,738

2,027,738

9,300,000

2028

995,000

311,613

1,306,613

8,305,000

2029

1,050,000

260,488

1,310,488

7,255,000

2030

705,000

220,138

925,138

6,550,000

2031

730,000

191,438

921,438

5,820,000

2032

760,000

165,438

925,438

5,060,000

2033

780,000

142,338

922,338

4,280,000

2034

805,000

118,563

923,563

3,475,000

2035

830,000

94,038

924,038

2,645,000

2036

855,000

68,763

923,763

1,790,000

2037

880,000

42,188

922,188

910,000

2038

910,000

14,219

924,219

21,075,156

TOTAL

E – 10

PRINCIPAL

16,790,000

4,285,156

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

OVERLAPPING DEBT The City of Williamsburg is autonomous and independent of any county or other political subdivision and is not subject to taxation by any county or school district, nor is it liable for any county or school division indebtedness. Currently, there is no overlapping debt.

BOND RATINGS Bond or credit ratings are independent opinions of an issuer’s general creditworthiness based on relevant risk factors. Long-term general obligation ratings are based on an issuer’s ability and willingness to fully repay the principal and interest of its debt obligations on a timely basis. Municipal credit ratings are primarily based on four main factors: the issuer’s financial position, the issuer’s current and future debt burden, financial management, and the economy. Often an investor places significant emphasis on a

bond’s credit rating to help evaluate a price or willingness to hold the investment. Each of the major credit rating agencies in the U.S applies its own methodology in measuring creditworthiness and uses a specific rating scale to communicate its ratings opinions. Typically, ratings are expressed as letter grades that range from ‘AAA’ to ‘D’ to communicate the agency’s opinion of the relative level of credit risk. Credits are further distinguished with “notches” within each rating category.

The City Credit has strong investment quality ratings for the CITY’S GENERAL OBLIGATION BOND as follows: •

Moody’s Investors Service (“Moody’s”)

Aa1

•

S&P Global Ratings (“S&P”)

AAA

LEGAL DEBT MARGIN State statute imposes on cities a legal debt margin for general government debt; a limit of 10% of the assessed value of real property. For FY 2022, the City’s assessed value of real

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

property was $2.15 billion the debt outstanding, including amortization of premium, is $16.9 million resulting in a legal debt margin of $198.1 million.

E – 11

DEBT POLICIES In addition to the legal debt margin, the City has established financial policies that direct any financial decisions on debt issuance in addition to the legal debt margin. These conservative financial policies demonstrate its commitment to sound financial practices and contribute to maintaining the City’s high credit ratings, lower borrowing costs for capital projects, and promoting long-term fiscal sustainability. PLANNING FLOOR

PLANNING CEILING

FY22 BUDGET

PROPOSED FY23 BUDGET

Debt as a Percentage of Assessed Value

2.75%

3.00%

0.7%

1.4%

Debt Service as a Percentage of General Fund Expenditures

10.00%

12.00%

3.8%

3.6%

60%

50% (floor)

73.0%

76.0%

RATIO

10-Year Payout Ratio

E – 12

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

FUTURE DEBT PURPOSE

GO Public Improvement Bonds - Police and Library Buildings and other projects GO Public Improvement Bonds - Police, Library and School Buildings and other projects

PLANNED ISSUE DATE

PLANNED ISSUE AMOUNT

Summer 2023

$20,535,000

FY 2026

$14,700,000

Based on the adopted Capital Improvement Plan the City proposes to issue bonds for $36.4 million. Depending on cashflow needs the plan is to issue $22.0 million in FY 2023 and $14.7 million in FY 2026 to fund various municipal projects including the police, library, and school buildings. As illustrated in this graph, the debt service for planned future issuances is below the City’s debt service policy limits for future years.

ESTIMATED DEBT SERVICE BY FISCAL YEAR* WITH CITY DEBT SERVICE POLICY LIMITS $7,000,000

$6,000,000

$5,000,000

$4,000,000

$3,000,000

1,480,258

$2,000,000

$1,000,000

559,536 1,448,800

1,180,647

1,091,287

997,288

1,742,740

1,831,680

1,928,280

952,200 $0

FY23

FY 24

FY 25

FY 26

FY 27

Principal

Interest

Debt Service policy - 10% General Fund Expenditures

Debt Service Policy 12% General Fund Expenditures - Ceiling

For this graph, estimates for future issuances use schedules supplied by the City’s financial advisor. The actual structure of principal and interest payments may vary when the bonds are issued. *

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

E – 13

ESTIMATED YEARLY PRINCIPAL AND INTEREST OF CURRENT OUTSTANDING AND PLANNED DEBT FOR ALL FUNDS Below is the estimated fiscal year debt service payments for current outstanding and planned new debt to be issued in FY 2023 and FY 2026 for All Funds. Depending on timing, structure and interest rate these actual payments may vary. FISCAL YEAR 2023

PRINCIPAL $

1,350,000

TOTAL DEBT SERVICE

INTEREST $

677,238

2,027,238

OUTSTANDING DEBT $

35,975,000

2024

1,870,000

1,577,485

3,447,485

34,105,000

2025

2,185,000

1,256,288

3,441,288

31,920,000

2026

2,295,000

1,144,288

3,439,288

29,625,000

2027

2,415,000

1,026,538

3,441,538

27,210,000

2028

1,800,000

1,679,029

3,479,029

40,110,000

2029

2,385,000

1,406,988

3,791,988

37,725,000

2030

2,105,000

1,303,263

3,408,263

35,620,000

2031

2,195,000

1,208,138

3,403,138

33,425,000

2032

2,290,000

1,112,663

3,402,663

31,135,000

2033

2,385,000

1,016,813

3,401,813

28,750,000

2034

2,485,000

922,188

3,407,188

26,265,000

2035

2,575,000

829,163

3,404,163

23,690,000

2036

2,665,000

738,588

3,403,588

21,025,000

2037

2,755,000

650,113

3,405,113

18,270,000

2038

2,840,000

561,269

3,401,269

15,430,000

2039

1,990,000

487,325

2,477,325

13,440,000

2040

2,055,000

425,588

2,480,588

11,385,000

2041

2,115,000

361,838

2,476,838

9,270,000

2042

2,185,000

295,975

2,480,975

7,085,000

2043

2,250,000

227,938

2,477,938

4,835,000

2044

890,000

175,600

1,065,600

3,945,000

2045

930,000

139,200

1,069,200

3,015,000

2046

965,000

101,300

1,066,300

2,050,000

2047

1,005,000

61,900

1,066,900

1,045,000

2048

1,045,000

20,900

1,065,900

71,432,608

TOTAL

E – 14

52,025,000

19,407,608

FY 2023 ADOPTED BUDGET FINANCIAL PLAN & DEBT ANALYSIS

FY 2023

BUDGET SUMMARIES INTRODUCTION The Summary Section provides an overview of all budgeted funds for the upcoming year. These include the General Fund, the Capital Improvement Plan Fund (formerly Sales Tax Fund), the Tourism Development Fund, the Utility Fund (which also includes capital improvements), the Public Assistance Fund, and the Quarterpath Community Development Authority Fund. AN EXPLANATION OF EACH FUND CAN BE FOUND ON PAGE I-52

CLICK HERE

Revenues and expenditures/expenses are categorized by type, in accordance with recommended standard formats of the Government Finance Officers Association, enabling consistency and comparability between all forms of local government.

CONTENTS Budget Summary – All Funds..........................................................F-2 Budget Summary – All Funds - By Fund.......................................F-3 Budget Summary – General Fund...................................................F-4 Revenue and Expenditure Highlights – General Fund...............F-6 Budget Summary – Shared Services.............................................F-14 Budget Summary – By Major Funding Categories......................F-15 Budget Summary – Tourism Fund..................................................F-28 Budget Summary – Utility Fund......................................................F-29 Revenue and Expense Highlights – Utility Fund..........................F-31 Budget Summary – Public Assistance Fund................................F-37 Fiduciary Fund – Quarterpath Community Development Authority Fund............................................................F-38 Schedules of Budgeted Revenues, Expenditures and Changes in Fund Balance/Working Capital/Graph...............F-39 Revenue and Expenditure Trends...................................................F-43 Supplemental Information: General Fund Revenues – Detail..................................................G-1 General Fund Expenditures – Detail............................................G-6 Tourism Fund Revenues and Expenditures – Detail................G-34 Utility Fund Revenues and Expenses – Detail...........................G-37 Staffing Levels.................................................................................G-45

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F–1

BUDGET SUMMARY

ALL FUNDS FY 2023 ADOPTED

REVENUES $

FY 2022 ESTIMATED

Transfers From Fund Bal./Net Pos.

19,651,000 $ 22,933,475 156,100 220,000 826,954 7,726,925 2,820,339 8,317,440 9,315,522

Other Financing Sources

22,409,285

Transfer from ARPA fund

9,409,832

9,209,831

General Property Taxes Other Local Taxes Licenses and Permits Fines Use of Money & Property Charges for Services Miscellaneous Intergovernmental

TOTAL REVENUES $ 103,786,872 $

FY 2023 ADOPTED

EXPENDITURES/EXPENSES General Gov't Administration Judicial Administration Public Safety Public Works Public Utilities Health and Welfare Education Parks, Recreation, and Cultural Community Development Tourism Development Fund

20,508,059 $ 624,150 32,649,466 13,899,080 8,380,015 3,913,950 10,591,856 3,836,379 2,420,957 5,014,100

17,680,323 $ 22,523,600 240,640 200,000 724,616 7,526,125 3,173,966 11,034,407 11,643,779

FY 2021 ACTUAL

83,957,287 $ FY 2022 ESTIMATED 8,066,291 $ 490,000 27,645,023 12,167,162 8,041,101 3,652,242 9,229,946 3,590,947 3,027,561 6,397,981

16,007,893 18,134,156 240,832 197,671 1,178,327 6,798,557 3,802,920 10,348,434 2,938,408

59,647,199 FY 2021 ACTUAL 7,274,382 449,662 11,576,741 8,165,373 6,931,838 4,521,423 10,938,747 2,194,226 2,354,709 3,314,629

1,948,860 TOTAL BEFORE TRANSFERS $ 103,786,872 $ Transfers to Fund Balance/Net Position -

1,649,033 83,957,287 $ -

1,663,125 59,384,855 262,344

TOTAL EXPENDITURES/ $ 103,786,872 $ EXPENSES/TRANSFERS

83,957,287 $

59,647,199

Debt Service

F–2

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET SUMMARY

ALL FUNDS – BY FUND GENERAL FUND

REVENUES General Property Taxes

CAPITAL IMPROVEMENT PROJECTS FUND

- $

UTILITY FUND*

- $

PUBLIC ASSISTANCE FUND

QUARTERPATH CDA**

GRAND TOTAL

- $

19,651,000

15,124,375

5,000,000

2,809,100

22,933,475

Licenses and Permits

156,100

Fines

220,000

Use of Money & Property

741,954

75,000

10,000

826,954

Charges for Services

426,925

7,300,000

7,726,925

Miscellaneous

2,470,439

467,174

275,000

619,726

3,832,339

Intergovernmental

Other Local Taxes

19,651,000 $

TOURISM DEVELOPMENT FUND

2,862,741

4,105,647

2,976,694

9,945,082

Other Financing Sources

22,409,285

Transfer from F.B./Net Pos.***

7,393,651

1,751,965

169,906

9,315,522

Transfer from General Fund

9,209,832

2,205,000

11,414,832

Transfer from Utility Fund Transfer from Sales Tax Fund TOTAL

EXPENDITURES/ EXPENSES General Gov’t Admin.

9,209,832

200,000

9,409,832

50,863,366 $

48,393,415 $

GENERAL FUND $

TOURISM DEVELOPMENT FUND

PUBLIC ASSISTANCE FUND

619,726 $ 117,841,346

QUARTERPATH CDA**

GRAND TOTAL

- $

40,000

624,150

Public Safety

13,135,226

19,514,240

32,649,466

Public Works

3,761,682

10,137,398

13,899,080 9,392,015

Public Utilities

13,486,507 $

UTILITY FUND*

3,421,600 $

584,150

Judicial Administration

7,021,552 $

CAPITAL IMPROVEMENT PROJECTS FUND

5,014,100 $ 9,529,139 $

20,508,059

9,392,015

Health and Welfare

2,119,992

3,421,600

5,541,592

Education

9,689,456

902,400

10,591,856

Parks, Recreation, and Cultural

2,506,379

1,330,000

3,836,379

Community Development

1,120,097

681,134

Tourism Development Fund

Debt Service TOTAL BEFORE TRANSFERS Transfer to Tourism Fund

39,938,534 $

2,205,000 $

1,811,736

47,903,415 $

619,726

2,420,957

5,014,100

137,124

1,948,860

5,014,100 $ 9,529,139 $

3,421,600 $

619,726 $ 106,426,514

- $

Transfer to General Fund

490,000

Transfer to Fund Balance

8,719,832

Transfer to Capital Project Fund TOTAL EXPENDITURES/ EXPENSES/TRANSFERS

50,863,366 $

- $

5,014,100

48,393,415 $

Includes Utility Fund Capital Projects

Quarterpath CDA is a fiduciary fund for collection and remittance of special assessments each year. **

Fund Balance/Net Position

***

5,014,100 $ 9,529,139 $

3,421,600 $

619,726 $ 117,841,346

Transfers are not netted on this presentation for transparency. Reconciliation to All Funds Statement: Total By Funds Statement $ 117,841,346 Less Transfers Between Funds 11,414,832 Less Public Assistance Transfer 1,627,642 Less Public Utilities Overhead 1,012,000 Total All Funds Statement

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

2,205,000

$ 103,786,872

F–3

BUDGET SUMMARY

GENERAL FUND REVENUES 38.6%

0.8%

29.7%

4.9%

0.3%

5.6%

0.4%

18.1%

GENERAL PROPERTY TAXES OTHER LOCAL TAXES LICENSES & PERMITS FINES

1.5%

CHARGES FOR SERVICES

MISCELLANEOUS

INTERGOVERNMENTAL TRANSFER FROM ARPA FUND

USE OF MONEY & PROPERTY

EXPENDITURES 13.8%

19.0%

1.7%

4.9%

25.8%

2.2%

7.4%

4.3%

4.2%

17.1%

GENERAL GOV’T ADMINISTRATION JUDICIAL ADMINISTRATION PUBLIC SAFETY

PUBLIC WORKS

HEALTH & WELFARE

F–4

EDUCATION

PARKS, REC. & CULTURAL COMMUNITY DEVELOPMENT TRANSFER TO TOURISM FUND TRANSFER TO CAPITAL IMPROVEMENT FUND

38+29+125617z 13+2+2674195317z

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

GENERAL FUND REVENUES & EXPENDITURES FY 2023 ADOPTED

REVENUES GENERAL PROPERTY TAXES

FY 2022 ESTIMATED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

19,651,000

17,680,323 $

17,466,614 $

16,007,893 $

15,424,570

15,124,375

15,068,600

12,941,300

11,104,164

12,178,891

LICENSES AND PERMITS

156,100

240,640

158,500

240,832

501,907

FINES

220,000

200,000

197,671

218,387

USE OF MONEY AND PROPETY

741,954

669,616

826,719

571,330

576,510

CHARGES FOR SERVICES

426,925

393,325

415,425

377,166

311,829

MISCELLANEOUS

2,470,439

2,378,050

2,368,062

2,350,723

2,256,257

INTERGOVERNMENTAL

2,862,741

2,783,005

2,772,005

7,224,828

4,232,069

TRANSFER FROM G/F RESERVES

90,032

2,483,530

585,326

TRANSFER FROM TOURISM FUND

2,500,000

9,209,832

9,209,831

50,863,366 $

48,713,422 $

OTHER LOCAL TAXES

TRANSFER FROM ARPA FUND TOTAL REVENUES $

FY 2023 ADOPTED

EXPENDITURES GENERAL GOV'T ADMINISTRATION

JUDICIAL ADMINISTRATION

7,021,552 $

FY 2022 ESTIMATED 6,012,526 $

39,632,155 $

40,574,608 $

36,285,746

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

6,126,143 $

7,036,279 $

4,740,325

584,150

490,000

449,662

409,373

PUBLIC SAFETY

13,135,226

11,598,912

11,578,681

11,069,911

11,090,285

PUBLIC WORKS

3,761,682

3,664,392

3,716,370

3,477,518

3,500,710

HEALTH AND WELFARE

2,119,992

1,881,516

1,918,929

1,677,752

EDUCATION

9,689,456

9,229,946

9,230,331

10,073,886

9,490,248

PARKS, REC. AND CULTURAL

2,506,379

2,339,929

2,377,043

2,035,188

1,984,956

COMMUNITY DEVELOPMENT

1,120,097

1,052,540

1,086,436

1,191,285

1,187,098

39,938,534 $

36,269,761 $

36,486,520 $

37,252,658 $

34,080,746

2,205,000 $

2,205,000

TOTAL BEFORE $ FUND TRANSFERS TRANSFER TO TOURISM FUND

TRANSFER TO CAPITAL IMPROVEMENT FUND

TRANSFER TO RESERVES TOTAL EXPENDITURES $

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

8,719,832

10,238,661

940,635

1,116,950

50,863,366 $

48,713,422 $

39,632,155 $

40,574,608 $

36,285,746

F–5

REVENUE & EXPENditure HIGHLIGHTS

GENERAL FUND REVENUES HIGHLIGHTS GENERAL PROPERTY TAXES All real estate, public service, personal, and business property taxes, including penalties and interest. On average, real estate property reassessments are expected to increase by approximately 12.0%. The average increase in single-family residential reassessments is anticipated to be 10.1%, and the average commercial values are anticipated to increase 16.0%. Multi-family residential is expected to increase by 16.6%, excluding new construction. The adopted real estate tax rate is $.62/$100.

GENERAL PROPERTY TAXES (Millons)

$20 $16 $12 $8 $4 $0

OTHER LOCAL TAXES This category consists of consumer utility taxes, communication sales taxes, business and franchise, bank stock, recordation, cigarette, room, and meal taxes. Utility taxes are based on residential and commercial usage. Overall, other local tax receipts are estimated to increase by 29.7% for FY23. This is primarily due to the anticipated recovery of meals and lodging tax revenues due to the easing of COVID-19 restrictions. Specifically, actual BPOL tax revenue is expected to perform better than the FY22 budget. The Proposed FY23 Budget adjusts for the increased revenue, with the FY23 BPOL anticipated to be approximately 13% higher than FY22 actual revenue.

F–6

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

OTHER LOCAL TAXES (Millons)

$16 $12 $8 $4 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

LICENSES & PERMITS Licenses and permits consist of citywide on-street parking, building, electrical, plumbing, mechanical, sign, and various inspection fees. This category of revenues fluctuates based on various development projects occurring in the City during a particular fiscal year. Receipts were $241K in FY21 and expected to increase to $172K for FY22, with totals for FY23 budgeted at $156K, based on anticipated projects in the City.

LICENSES & PERMITS (Thousands)

$600 $500 $400 $300 $200 $100 $0

FY20 Actual

FINES Court fines, parking citations, and code violations make up this revenue classification. Court fines are collected by the Clerk of Circuit Court and remitted to the City monthly. Receipts generated revenues of $218K and $198K for FY20 and FY21, respectively, as COVID-19 restrictions impacted court cases and parking violations. FY22 revenues are expected to be $200K, and FY23 is budgeted at $220K.

FY21 Actual

FY22 Budget

FY23 Adopted

FINES (Thousands)

$300 $250 $200 $150 $100 $50 $0

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F–7

USE OF MONEY & PROPERTY Income from rentals of city-owned buildings, such as the Transportation Center, Stryker Center, Community Building, and parking fees from the Prince George Parking Garage are included here. Revenues totaled $577K in FY20; however, COVID-19 restrictions impacted the rental of public facilities and the use of the parking garage in FY21 and FY22. Revenue for FY21 was $571K and is expected to be $827K for FY22. Due to decreases in rent revenue for the Triangle Building and Transportation Center and anticipated changes to the parking garage revenue in FY23, the FY23 proposed budget is set at $742K.

USE OF MONEY & PROPERTY (Millons)

$0.9 $0.7 $0.5 $0.3 $0.1

CHARGES FOR SERVICES Charges for services represent fees for various activities within the City, such as all recreation fees and program revenues, cemetery lots, and grave openings. COVID-19 restrictions negatively impacted the majority of fees; however, there were some positive impacts. Waller Mill Park, a beautiful park featuring a 2,700-acre multi-use trail, offers visitors the opportunity to enjoy outdoor activities while social distancing. Revenues for FY20 and FY21 were $312K and $377K, respectively. FY22 revenues are expected to be $393K and increase to $427K in FY23.

F–8

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

CHARGES FOR SERVICES (Thousands)

$500 $400 $300 $200 $100 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

MISCELLANEOUS This category comprises various sources, such as payments in lieu of taxes, Arts Commission reimbursement from James City County and the state, overhead charges from the Utility Fund, EMS Recovery Fees, and an emergency services agreement with William & Mary. Since FY19, this revenue stream has remained relatively steady between approximately $2.3 million and $2.5 million annually. Despite level revenues within the category, two components in this category varied significantly in FY22. The Emergency Services agreement with William & Mary was revised with an increase of $97K in FY22. Also, FY22 saw an increase in EMS Services, increasing the EMS recovery fees by $30K with the FY23 proposed budget at $600K about 10% lower than the pre-pandemic amount.

MISCELLANEOUS REVENUES (Millons)

$2.5 $2.0 $1.5 $1.0 $0.5 $0

INTERGOVERNMENTAL These funds include state reimbursements for Constitutional Officers’ expenses, sales taxes designated for education (before FY22), 599 law enforcement funds, Virginia Department of Transportation street maintenance payments, and various other taxes returned to the City. VDOT street maintenance payments, law enforcement 599 funding, and funding from the State Compensation Board for the Commission of Revenue, Treasurer, and Registrar are anticipated to remain relatively level for FY23. FY22 is lower than FY21 actual revenue due to Coronavirus Relief Funds received in FY21. Also, beginning in FY22, Sales Tax for Education went directly from the state to the schools. In previous years, this passed through the City.

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

INTERGOVERNMENTAL (Millons)

$7 $6 $5 $4 $3 $2 $1 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F–9

EXPENSE HIGHLIGHTS GENERAL GOVERNMENT ADMINISTRATION This category includes City Council, Clerk of Council/ Communications, City Manager, Human Resources, City Attorney, Commissioner of the Revenue, City Assessor, Treasurer, Finance, Vehicle Repair Shop, Electoral Board, Registrar, and Information Technology. Expenditures are estimated to increase by 14.6% or $895K compared to the current year budget. Some of the significant factors for the increase include: • Changes in pay and benefits, which amounts to $294K and includes converting the graphic designer position to full time and adding a new financial analyst position to Finance

GENERAL GOV’T ADMINISTRATION (Millions)

$7 $6 $5 $4 $3 $2 $1 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

• Addition of school lobbyist for $30K, contractual increases of $56K for software maintenance, subscription for JD Power, and credit card fees • $18K for estimated insurance increases • Increase to Personnel Contingency for $375K to fund retainage and recruitment efforts

JUDICIAL ADMINISTRATION Judicial functions are performed by the Circuit Court, General District Court, Juvenile and Domestic Relations Court, Clerk of the Circuit Court, Commonwealth’s Attorney, 9th District Court Service Unit, and Magistrate. Judicial functions have been performed in the jointly operated WilliamsburgJames City County Courthouse since FY01. An expanded explanation is included in the “Notes on Funding Relationships” section of the budget guide. Costs are shared with James City County on a population basis each year. Funding of $500,000 is anticipated for FY23.

F – 10

JUDICIAL ADMINISTRATION (Thousands)

$500 $400 $300 $200 $100 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

PUBLIC SAFETY Departments included in this classification are Police, Parking Garage, consolidated E-911 Dispatch, Fire, Group Home Commission, Colonial Commission Corrections, Animal Control, City’s share of the cost for participation in Virginia Peninsula Regional Jail Authority, and Codes Compliance. Public Safety costs increased for FY23 by $1.4M, or 13.4%, compared to the FY22 adopted budget. The increase is due primarily to changes in pay and benefits of $1.4M, including $940K for implementing a retention and recruitment strategy. Increases to the police’s proposed budget include $50K for uniforms, ammunition, and supplies. For Fire, the FY23 proposed budget includes a $17K increase for professional health service for physicals and $5K for uniforms. An additional $24K is also in the proposed budget for food service for firefighters to substitute for cooking facilities during station building construction. In addition, there is a $27K increase for E-911 services paid to York County in FY23.

PUBLIC SAFETY (Millions)

$12 $10 $8 $6 $4 $2 $0

PUBLIC WORKS The City Shop, Engineering, Streets, Stormwater Operations, Refuse Collection, Building and Facility Maintenance, Landscaping, and Cemetery make up the Public Works section of the operating budget. Overall, costs for FY23 increased by $41K, which is approximately 1% higher than FY22. Increases in electricity costs for street light costs of $25K and an increase to the solid waste contract of $21K are in the proposed budget. These are offset by an overall reduction in pay and benefits caused by increased personnel turnover.

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

PUBLIC WORKS (Millons)

$4 $3 $2 $1 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F – 11

HEALTH & WELFARE This category consists of the City’s contribution to the local Health Department, Colonial Behavioral Health (CBH), Olde Town Medical and Dental Center, and the Public Assistance Fund and Public Assistance Transportation subsidy. The Virginia Department of Health’s Peninsula Health District, Olde Towne Medical, and Colonial Behavioral Health provide health services for the community. City contributions for the proposed FY23 budget increased by $238K, a 12.7% increase compared to FY22. While the CBH contribution remains level with the previous year’s budget, the contribution to the Peninsula Health District increased $6K and Olde Towne Medical increased $3K. The City’s budgeted subsidy of $1.6M to the Public Assistance Fund increased by $200K over the FY22 budget.

HEALTH & WELFARE (Millions)

$2.0 $1.6 $1.2 $0.8 $0.4 $0

FY20 Actual

EDUCATION The City and James City County jointly fund the Williamsburg-James City County Public School system. FY23 is the first year of the FY23-FY28 School contract. The City’s contribution of school operating costs for FY23 is anticipated to be $9.7M based on the joint School contract with James City County, which is a $462K increase from FY22, or a 5% increase. In FY22, the Schools received their portion of state sales tax of $842K directly from the state versus a pass-through from the City. Capital costs are budgeted in the Capital Improvement Fund for the City’s portion of school projects next year.

F – 12

FY21 Actual

FY22 Budget

FY23 Adopted

EDUCATION (Millions)

$12 $10 $8 $6 $4 $2 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

PARKS, RECREATION & CULTURAL Recreation administration, playgrounds, parks, library, and grants provided to organizations upon recommendation of the Williamsburg Area Arts Commission are included in this category. The City’s contribution to the Williamsburg Regional Library operated jointly with James City County is proposed at $917,956, an $11K increase compared to FY22. Arts Commission contributions are funded at $159,000 for FY23. As a funding partner, James City County reimburses the City for half the program costs. Overall, this category of expenditures increased $129K or 5.4% in FY23 compared to the FY22 budget. The increase is due primarily to changes in pay and benefits of $118K in Recreation, of which part-time salaries increased $40K as programming increased as the COVID-19 pandemic eased, and the minimum wage increased. In addition, the FY23 proposed budget has an increase in electricity cost of $7K.

COMMUNITY DEVELOPMENT This includes the Planning Department and contributions to various human service and community & economic development agencies within the City. This category’s budget for FY23 increased slightly, $34K or 3.1%, primarily due to increases in pay and benefits.

PARK, RECREATION AND CULTURE (Millions)

$2.5 $2.0 $1.5 $1.0 $0.5 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

COMMUNITY DEVELOPMENT (Millions)

$1.5 $1.2 $0.9 $0.6 $0.3 $0

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F – 13

BUDGET SUMMARY

SHARED SERVICES One of the City’s goals is “Prioritizing Safety and Wellness” to provide targeted services that proactively support, improve, and sustain individual health and community safety. One of the objectives to achieve this goal is to review the plan for shared mission funding for these services. The chart below represents the shared services programs and costs. It is important to note that in FY 2023 the actual costs are budgeted in the individual department’s budget.

POLICE DEPT

PROGRAMS National Night Out

Mobile Intergrated Health 911 Crisis Intervention Team (CIT) Youth School Programming Housing and Food Insecurity Outreach Incident Commitment Time Emergency Management TOTAL

F – 14

50,837

1,000

363

CITY MANAGER DEPT $

15,000

TOTALS $

67,200

5,000

28,756

13,000

46,756

332,336

664,672

9,904

1,106

11,010

99,758

4,850

94,200

198,808

68,000

33,250

43,312

8,073

84,635

17,500 $

HUMAN SERVICES DEPT

FIRE DEPT

548,585

70,500 $

481,860

2,310 $

185,946

90,310

15,000

$ 1,231,391

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET SUMMARY

MAJOR FUNDING CATEGORIES FY 2023 ADOPTED

FY 2022 BUDGETED

FY 2021 ACTUAL

FY 2020 ACTUAL

$ 25,575,094

$ 22,707,853

$ 22,762,891

$ 20,267,500

1,765,822

1,776,924

1,692,443

1,622,786

III Judicial

713,041

602,158

607,731

584,524

IV Health

488,800

479,513

475,714

477,692

9,689,456

9,230,331

10,073,886

9,490,248

VI Library

917,956

906,654

905,369

909,763

VII Contr. - Outside Agencies

788,365

783,087

734,664

728,232

10,924,832

3,145,635

2,205,000

$ 50,863,366

$ 39,632,155

$ 39,457,697

$ 34,080,746

I City Departments II Constitutional Officers

V Schools

VIII Transfer to Other Funds TOTAL

This table summaries the funding history and proposed FY 2023 budget for the City’s eight major funding categories. Debt Service is included in the Capital Improvement Program budget. *

50+4+119222z FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

50.3%

19.0%

3.5%

1.8%

1.4%

1.0%

21.5%

CITY DEPARTMENTS

CONSTITUTIONAL OFFICERS JUDICIAL

HEALTH

SCHOOLS

LIBRARY

CONTR. - OUTSIDE AGENCIES TRANSFER TO OTHER FUNDS

F – 15

SECTION I

CITY DEPARTMENTS FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

1101 - CITY COUNCIL Personnel

Operating

124,626

82,981

69,845

71,428

43,801

125,274

118,974

120,114

88,290

249,900

201,955

188,819

191,542

132,092

Personnel

557

113,561

Operating

12,450

2,150

3,537

Capital Outlay TOTAL 1102 - CLERK OF COUNCIL/ COMMUNICATIONS

Capital Outlay

12,450

2,707

117,098

Personnel

799,766

702,998

726,320

452,122

299,746

Operating

134,950

102,950

84,734

62,481

934,716

805,948

829,270

536,856

362,227

1,733,278

1,332,056

1,332,035

2,695,824

730,865

Personnel

265,479

121,642

249,940

253,537

239,587

Operating

105,675

94,826

94,388

59,535

77,332

371,154

216,468

344,328

313,072

316,919

Personnel

258,978

242,217

232,044

235,304

229,537

Operating

67,400

65,350

63,444

64,491

307,567

$ 297,394

$ 298,748

$ 294,028

TOTAL 1201 - CITY MANAGER

Capital Outlay TOTAL 1202 - NON-DEPARTMENTAL 1203 - ECONOMIC DEVELOPMENT

Capital Outlay TOTAL 1204 - CITY ATTORNEY

Capital Outlay TOTAL

F – 16

$ 326,378 $

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

1205 - HUMAN RESOURCE Personnel

Operating

111,961

111,075

106,793

106,898

104,503

22,000

18,000

10,954

10,634

133,961

129,075

124,793

117,852

115,137

Personnel

223,368

224,154

237,799

249,712

233,855

Operating

36,648

23,374

23,680

23,745

260,016

247,528

261,173

273,392

257,600

Personnel

1,074,370

1,001,919

950,685

922,556

820,685

Operating

75,545

64,723

69,090

55,475

57,973

1,149,915

1,066,642

1,019,775

978,031

878,658

Personnel

162,490

165,406

204,057

184,564

158,519

Operating

65,009

63,925

69,977

50,498

3,000

4,383

10,272

230,499

232,331

270,982

258,925

219,289

Personnel

4,732,281

4,019,413

4,018,212

3,822,084

3,970,198

Operating

678,674

591,830

597,830

574,746

593,509

Capital Outlay TOTAL 1210 CITY ASSESSOR

Capital Outlay TOTAL 1214 - DEPT OF FINANCE

Capital Outlay TOTAL 1221 - CITY SHOP

Capital Outlay TOTAL 3101 - POLICE

Capital Outlay

6,000

2,054

3,886

5,416,955

4,617,243

4,622,042

4,398,883

4,567,592

Personnel

Operating

622,566

595,150

584,732

578,859

$ 622,566

$ 595,150

$ 584,732

$ 578,859

TOTAL 3102 - POLICE, E911

Capital Outlay TOTAL

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F – 17

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

3103 - PARKING GARAGE Personnel

Operating

118,234

140,932

52,303

32,998

42,738

39,100

28,106

30,386

160,972

180,032

80,409

63,384

Personnel

4,713,320

4,152,990

4,035,343

3,865,302

3,801,439

Operating

451,381

399,040

400,340

433,815

403,502

57,500

54,442

53,006

5,222,201

4,609,530

4,493,183

4,353,559

4,257,946

Personnel

491,141

372,364

463,681

431,628

392,942

Operating

29,250

29,650

30,185

33,565

520,391

402,014

493,331

461,813

426,506

Personnel

Operating

18,900

Personnel

258,948

261,710

254,774

256,106

253,991

Operating

20,300

21,100

15,715

15,616

279,248

282,810

275,874

271,821

269,608

Personnel

540,150

553,973

541,936

537,231

538,537

Operating

401,410

376,480

355,569

366,917

$ 941,560

$ 930,453

$ 918,416

Capital Outlay TOTAL 3201 - FIRE

Capital Outlay TOTAL 3401 - CODES COMPLIANCE

Capital Outlay TOTAL 3501 - ANIMAL CONTROL

Capital Outlay TOTAL 4101 - ENGINEERING

Capital Outlay TOTAL 4102 - STREETS

Capital Outlay TOTAL

F – 18

$ 892,800 $

905,454

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

4103 - STORMWATER OPERATIONS Personnel

Operating

186,102

143,629

216,987

136,037

157,062

31,600

25,207

27,685

217,702

175,229

248,587

161,244

184,747

Personnel

Operating

727,650

706,400

667,256

653,215

727,650

706,400

667,256

653,215

Personnel

193,829

196,292

180,924

179,302

175,152

Operating

341,323

321,538

310,937

341,635

4,200

4,000

4,253

4,098

539,352

521,830

506,462

494,492

520,884

Personnel

599,712

523,363

533,367

507,575

474,395

Operating

528,600

469,700

441,822

440,466

1,128,312

993,063

1,003,067

949,397

914,861

Personnel

482,535

480,895

460,861

411,591

428,362

Operating

255,900

247,000

235,081

231,886

5,500

4,500

6,259

8,654

$ 743,935

$ 732,395

$ 712,361

$ 652,931

$ 668,902

Capital Outlay TOTAL 4203 - SOLID WASTE OPERATIONS

Capital Outlay TOTAL 4307 - BUILDINGS-FACILITIES MAINTENANCE

Capital Outlay TOTAL 4308 - INFORMATION TECHNOLOGY

Capital Outlay TOTAL 4309 - LANDSCAPING

Capital Outlay TOTAL

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F – 19

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

5302 - 5305 - PUBLIC ASSISTANCE Personnel

Operating

- $

1,631,192

1,402,003

1,443,215

1,200,060

1,631,192

1,402,003

1,443,215

1,200,060

Personnel

1,013,492

878,660

915,774

855,286

786,580

Operating

384,931

364,615

250,500

269,618

31,000

24,032

18,994

1,429,423

1,274,275

1,311,389

1,129,819

1,075,192

Personnel

73,228

76,324

70,668

69,783

70,722

Operating

7,508

5,620

6,590

7,588

Capital Outlay

1,000

1,675

300

81,736

82,944

77,288

78,048

78,610

Personnel

452,682

395,103

428,999

431,231

426,406

Operating

37,550

32,850

25,391

32,460

500

490,732 $

428,453 $

462,349 $

456,621 $

458,866

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

Capital Outlay TOTAL 7101 - 7104 - RECREATION

Capital Outlay TOTAL 7108 - CEMETERY

TOTAL 8101 - PLANNING

Capital Outlay TOTAL

TOTAL CITY DEPARTMENTS

FY 2023 ADOPTED

FY 2022 ESTIMATE

$ 16,876,692 $ 14,848,040 $ 15,039,941 $ 14,032,139 $ 13,752,577

Personnel Operating Capital Outlay

TOTAL

F – 20

8,589,702

7,549,204

7,560,412

8,633,654

6,415,714

108,700

107,500

97,098

99,209

$ 25,575,094 $ 22,504,744 $ 22,707,853 $ 22,762,891 $ 20,267,500

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

SECTION II

CONSTITUTIONAL OFFICERS FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

347,724 $

345,003

1209 - COMMISSIONER OF REVENUE Personnel

Operating

342,858 $

334,686 $

337,973 $

34,300

34,800

28,600

23,280

19,485

377,158

369,486

366,573

371,005

364,488

Personnel

72,078

71,874

66,939

61,489

63,462

Operating

4,635

4,335

4,282

3,745

76,713

76,209

71,274

65,771

67,207

Personnel

18,273

9,425

25,580

15,987

17,362

Operating

26,880

32,080

16,720

21,758

45,153

41,505

57,660

32,707

39,120

Personnel

189,853

181,179

186,137

138,632

139,297

Operating

29,295

30,795

70,632

10,428

3,300

600

150

300

222,448

212,574

217,532

209,414

150,025

Personnel

Operating

1,044,350

1,063,885

1,013,545

1,001,947

Capital Outlay TOTAL 1213 - TREASURER

Capital Outlay TOTAL 1301 - ELECTORAL BOARD

Capital Outlay TOTAL 1302 - REGISTRAR

Capital Outlay TOTAL 3301 - REGIONAL JAIL

Capital Outlay TOTAL

$ 1,044,350 $ 1,063,885 $ 1,063,885 $ 1,013,545 $ 1,001,947

TOTAL CONSTITUTIONAL OFFICERS Personnel

Operating Capital Outlay

TOTAL

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

623,062 $

597,164 $

616,629 $

563,833 $

565,124

1,139,460

1,165,895

1,159,695

1,128,460

1,057,363

3,300

600

150

300

$ 1,765,822 $ 1,763,659 $ 1,776,924 $ 1,692,443 $ 1,622,786

F – 21

SECTION III

JUDICIAL ADMINISTRATION FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

2100 - JOINT COURTHOUSE Personnel

Operating

- $

584,150

490,000

449,662

409,373

584,150

490,000

449,662

409,373

Personnel

Operating

59,434

52,762

42,644

37,950

59,434

52,762

42,644

37,950

Personnel

Operating

42,266

34,822

90,851

112,627

42,266

34,822

90,851

112,627

Personnel

Operating

27,191

24,574

27,191

24,574

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

Operating

713,041

602,158

607,731

584,524

Capital Outlay TOTAL 3303 - MIDDLE PENINSULA JUVENILE DETENTION COMMISSION

Capital Outlay TOTAL 3304 - GROUP HOME COMMISSION

Capital Outlay TOTAL 3305 - COLONIAL COMMUNITY CORRECTIONS

Capital Outlay TOTAL

TOTAL JUDICIAL ADMINISTRATION

Capital Outlay

TOTAL

F – 22

713,041 $

602,158 $

607,731 $

584,524

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

SECTION IV

HEALTH

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

5101 - HEALTH AGENCIES Peninsula Health District

117,000 $

111,002 $

107,203 $

109,181

Olde Towne Medical Center

112,800

109,511

Colonial Behavioral Health

259,000

488,800 $

479,513 $

475,714 $

477,692

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

TOTAL

SECTION V

SCHOOLS FY 2023 ADOPTED

FY 2022 ESTIMATE

6101 - SCHOOL BOARD Personnel

$ TOTAL

16,150 $

15,765 $

16,150 $

18,602 $

16,147

16,150

15,765

16,150

18,602

16,147

9,673,306

9,214,181

10,055,285

9,474,100

9,673,306

9,214,181

10,055,285

9,474,100

6103 - JOINT SCHOOL OPERATIONS Operating TOTAL

TOTAL SCHOOLS

$ 9,689,456 $ 9,229,946 $ 9,230,331 $ 10,073,886 $ 9,490,248

SECTION VI

LIBRARY

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

7302 - REGIONAL LIBRARY Operating

TOTAL

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

917,956 $

906,654 $

905,369 $

909,763

917,956 $

906,654 $

905,369 $

909,763

F – 23

SECTION VII

DEBT SERVICE

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

9301 - DEBT SERVICE* Principal

Interest TOTAL *

0 $

Included in Capital Improvement Plan (Sales Tax) Fund

SECTION VIII

TRANSFER TO OTHER AGENCIES & OTHER FUNDS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

CONTRIBUTIONS TO AGENCIES Outside Agencies

638,365 $

633,087 $

585,628 $

578,232

150,000

149,036

150,000

788,365

783,087

734,664

728,232

Transfer to Tourism Fund

2,205,000

Transfer to Capital Project Fund

8,719,832

10,238,661

940,635

Arts Commission TOTAL TRANSFERS TO OTHER FUNDS

Transfer to Utility Fund TOTAL

$ 10,924,832 $ 12,443,661 $ 3,145,635 $ 2,205,000 $ 2,205,000

TRANSFER TO RESERVES Transfer to Reserves

F – 24

- $

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

GENERAL FUND

SUMMARY

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

BY MAJOR PROGRAMS City Departments

$ 25,575,094 $ 22,504,744 $ 22,707,853 $ 22,762,891 $ 20,267,500

Constitutional Officers

1,765,822

1,763,659

1,776,924

1,692,443

1,622,786

Judicial

713,041

602,158

607,731

584,524

Health

488,800

479,513

475,714

477,692

9,689,456

9,229,946

9,230,331

10,073,886

9,490,248

Library

917,956

906,654

905,369

909,763

Contr. -Outside Agencies

788,365

783,087

734,664

728,232

10,924,832

12,443,661

3,145,635

2,205,000

Schools

Transfer to Other Funds

TOTAL $ 50,863,366 $ 48,713,422 $ 39,632,155 $ 39,457,697 $ 36,285,746

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

BY MAJOR FUNCTION Personnel

$ 17,515,904 $ 15,460,969 $ 15,672,720 $ 14,614,573 $ 14,333,848

Operating Capital Outlay Transfer to Tourism Transfer to Capital Improvement Fund

22,310,630

20,700,692

20,705,700

22,540,877

19,647,388

112,000

108,100

97,248

99,509

2,205,000

8,719,832

10,238,661

940,635

TOTAL $ 50,863,366 $ 48,713,422 $ 39,632,155 $ 39,457,697 $ 36,285,746

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F – 25

CONTRIBUTIONS TO OUTSIDE AGENCIES

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23/FY22 CHANGE

N/A

HUMAN SERVICES 3e Restoration

2,000 $

2,500

1,500

66.7%

19,000

0.0%

Bacon St Youth & Family Services

5,000

N/A

Child Development Resources

5,000

0.0%

Colonial C.A.S.A

6,000

0.0%

21,200

21,102

0.5%

5,000

7,500

-100.0%

10,000

7,500

33.3%

House of Mercy

8,000

5,000

2,000

1,000

60.0%

Literacy for Life

3,000

1,000

200.0%

15,400

15,278

12,278

0.8%

Penins. Comm. On Homelessness

2,759

0.0%

Williamsburg Faith in Action

5,000

0.0%

Housing Partnership

2,500

N/A

89,639

6.8%

$ 117,000 $ 111,002 $ 111,002 $ 107,203 $ 109,181

5.40%

ARC of Greater Williamsburg Avalon

Advancing Community Excellence Community Svcs. Agency Hospice of Williamsburg

Peninsula Agency on Aging

- $

TOTAL $ 105,359 $

98,639 $

- $

93,139 $

HEALTH AGENCIES Local Health Department Olde Town Health Clinic

112,800

109,511

3.00%

Colonial Behavioral Health

259,000

0.00%

TOTAL $ 488,800 $ 479,513 $ 479,513 $ 475,714 $ 477,692

1.94%

$ 150,000 $ 150,000 $ 150,000 $ 149,036 $ 150,000

0.0%

CULTURAL Arts Commission VA Arts Festival

VA Symph.-Lake Matoaka Concert *

9,000

8,300

9,000

0.0%

9,250

8,843

0.0%

TOTAL $ 168,250 $ 168,250 $ 168,250 $ 157,336 $ 167,843

0.0%

Eligible to apply for funding through the Tourism Fund grant process.

F – 26

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23/FY22 CHANGE

N/A

COMMUNITY AND ECONOMIC DEVELOPMENT AGENCIES Chamber of Commerce

Colonial Soil & Water Conserva.

- $

6,500

5,500

0.0%

N/A

Farmers Market

3,800

0.0%

Federal Facilities Alliance

7,729

7,692

7,592

7,702

0.5%

Hampton Roads Planning District

31,313

30,579

30,252

12,146

2.4%

Heritage Humane Society

25,000

N/A

3,734

5,947

-37.2%

14,614

14,424

14,658

0.0%

2,463

2,382

N/A

TNCC-Site Improvements

18,489

16,026

9,863

0.0%

TNCC-Workforce Dev. Center

10,500

0.0%

Virginia Cooperative Extension

5,602

0.0%

Bike Walk

2,000

Virginia First Cities

12,807

12,777

0.0%

Williamsburg Hotel/Motel Association*

N/A

5,000

0.00%

90,275

-1.06%

4,500

0.0%

375,975

0.0%

TOTAL $ 380,475 $ 380,475 $ 380,475 $ 342,878 $ 380,475

0.0%

TOTAL CONTRIBUTIONS $ 1,277,165 $ 1,262,600 $ 1,226,496 $ 1,234,183 $ 1,212,797 TO OUTSIDE AGENCIES

4.1%

Colonial Williamsburg Foundation*

Kingsmill Golf Tournament* Peninsula Council Work. Dev. Reg. Econ. Dev. Initiatives TNCC-Historic Triangle Campus

Williamsburg Land Conservatory

TOTAL $ 134,281 $ 135,723 $ 135,723 $ 141,311 $

0.0%

TRANSPORTATION High Speed Rail Coalition

Williamsburg Area Transport

4,500 $ 375,975

4,500 $ 338,378

Maintenance of effort funding in Tourism Fund

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F – 27

BUDGET SUMMARY

TOURISM FUND FY 2023 ADOPTED

REVENUES Transfer in from General Fund Local Taxes

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

$ 2,205,000 $ 2,205,000 $ 2,205,000 $ 2,205,000 $ 2,205,000 2,809,100 2,755,000 2,565,000 2,591,220 2,697,545

Transfer from Fund Balance

1,437,981

462,287

1,183,409

TOTAL REVENUE $ 5,014,100 $ 6,397,981 $ 5,232,287 $ 5,979,629 $ 4,902,545

FY 2023 ADOPTED

EXPENSES Administration Tourism Marketing Tourism Grant Program Grant Awards Tourism Resiliency Program

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

261,110 $ 223,130 $ 251,940 $ 121,276 $ 97,245 1,254,550 1,252,500 1,157,500 1,108,943 1,174,121 2,348,440 1,926,000 1,976,000 1,711,000 1,570,000 1,150,000 2,620,351 1,470,847 227,789 11,860 376,000 376,000 145,621 81,462

TOTAL EXPENSES $ 5,014,100 $ 6,397,981 $ 5,232,287 $ 3,314,629 $ 2,934,688 BEFORE TRANSFERS

Transfer to General Fund Transfers to Capital Improvement Fund Transfer to Fund Balance

- $

- $ 2,500,000 $

165,000 -

1,967,857

TOTAL EXPENSES $ 5,014,100 $ 6,397,981 $ 5,232,287 $ 5,979,629 $ 4,902,545 & TRANSFERS

F – 28

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET SUMMARY

UTILITY FUND FY 2023 ADOPTED

REVENUES Water Service

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

4,800,000 $

4,732,800 $

4,347,330 $

4,228,181 $

4,349,873

Sewer Service

2,500,000

2,400,000

2,060,250

2,193,210

2,115,250

Other Sources

367,174

350,000

352,500

475,287

384,177

10,000

5,000

20,000

6,258

65,390

Water & Sewer Availability

100,000

332,000

264,000

Transfer from Net Position

1,751,965

1,902,425

1,310,645

Interest Earnings

TOTAL REVENUE $ 9,529,139 $ 9,490,225 $ 8,190,725 $ 7,234,936 $ 7,178,689

FY 2023 ADOPTED

EXPENSES $

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

2,431,262 $

2,380,278 $

2,360,595 $

2,067,458

1,424,990

1,408,273

1,383,623

1,188,899

1,120,044

638,174

612,866

559,311

590,039

3,007,011

3,010,344

2,661,834

2,701,629

2,850,721

Debt Service

117,702

137,124

102,863

110,887

Supplemental Water

100,000

1,810,000

1,941,340

915,000

121,404

207,833

Administration Water Treatment Water System Sewage System

Capital Projects

TOTAL EXPENSES $ 9,529,139 $ 9,490,225 $ 8,190,725 $ 7,034,701 $ 6,946,981 BEFORE TRANSFERS Transfers to Fund Balance

209,235

231,709

TOTAL EXPENSES $ 9,529,139 $ 9,490,225 $ 8,190,725 $ 7,234,936 $ 7,178,689 AND TRANSFERS

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

F – 29

61+31+512z 26+15+731119z REVENUES

61.7%

WATER SERVICE

32.1%

SEWER SERVICE

4.7%

OTHER SOURCES

0.1%

INTEREST EARNINGS

1.3%

WATER & SEWER AVAILABILITY

EXPENDITURES

F – 30

25.5%

1.2%

15.0%

1.0%

6.7%

19.0%

ADMINISTRATION

WATER TREATMENT

WATER SYSTEM

DEBT SERVICE

SUPPLEMENTAL WATER CAPITAL PROJECTS

31.6%

SEWAGE SYSTEM

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

REVENUE & EXPENSE HIGHLIGHTS

UTILITY FUND REVENUES HIGHLIGHTS WATER SERVICE The Public Utilities department operates a water distribution system throughout the City. Commercial customers are billed monthly. Residential accounts are split into three sections of the City, each billed quarterly during alternate months to provide constant cash flow for this Enterprise Fund. An analysis of the water rates is included in the appendix. Rates increased several years in the past but have remained steady for the past five years. FY22 Water Service revenue was budgeted at $4.3M; however, as the COVID recovery continues, consumption has gradually increased and is expected to be $4.7 million in FY22 and $4.8M in FY23.

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

WATER SERVICE (Millons)

$5.0 $4.0 $3.0 $2.0 $1.0 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F – 31

SEWER SERVICE Sewer lines are maintained by the City, with 15 pump stations collecting and transmitting sewage to the Hampton Roads Sanitation District for treatment. Sewer charges are billed together with water, and both are based on consumption. Sewer charges are collected and paid to HRSD on a contractual basis. HRSD sets the sewer rate for sewer treatment annually for all jurisdictions in the region. These rates have steadily increased to cover environmental regulations. Revenues from sewer service were budgeted at $2.1M but are anticipated to be $2.4M for FY22. Consumption is expected to continue to increase in FY23 gradually and is budgeted at $2.5M.

SEWER SERVICE (Thousands)

$2,500 $2,000 $1,500 $1,000 $500 $0

OTHER SOURCES These revenues include penalties, water and sewer connection fees, water tank antenna contracts, and other miscellaneous items. The amount of revenue provided by these sources is difficult to estimate from year to year. Revenue anticipated from other sources remains relatively level at $367K.

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

OTHER SOURCES (Thousands)

$600 $500 $400 $300 $200 $100 $0

F – 32

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

INTEREST EARNINGS Interest earnings in this fund, like any City fund, are a product of idle resources invested under the City’s stringent investment policy and current interest rates. The City invests in the State’s Local Government Investment Pool (LGIP) and Insured Cash Sweep Accounts (ICS) at local banks. Interest rates have decreased during the pandemic, and combined with a decreased revenue due to lower consumption; interest earnings are anticipated to be under $10,000 for FY22. With the increased consumption anticipated in FY23 and since interest rates are rising, the budget for FY23 is set at $10K.

WATER & SEWER AVAILABILITY Availability fees are charges for a home or business to have access to existing water and sewer lines. Water and sewer connection charges are additional charges based on the cost of constructing connections to a home or business. Availability fees increase as development takes place and are challenging to estimate each year. Increases in building activity are proportional to availability fee revenue. The budget estimate for FY23 is $100,000.

INTEREST EARNINGS $80,000 $60,000 $40,000 $20,000 $0

FY21 Actual

FY22 Budget

FY23 Adopted

WATER & SEWER AVAILABILITY $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F – 33

EXPENSE HIGHLIGHTS ADMINISTRATION Administration expenses account for 26% of the total utility fund. Three full-time persons make up the administrative staff of the utility department. Depreciation expenses are expected to be level for the next fiscal year based on last year’s actual amounts. Overhead is reimbursed to the General Fund for all administrative functions performed by the City Manager’s Office, Engineering, the City Shop, Information Technology, and the Finance Department (for billing, collections, and accounting) on a set percentage basis. Depreciation (a noncash expense) of the City’s intangible water rights purchased from Newport News in 2009 is based on an estimated 25-year period.

ADMINISTRATION (Millions)

$2.4 $2.0 $1.6 $1.2 $0.8 $0.4 $0

WATER TREATMENT The City owns and operates its water treatment plant located at the Waller Mill Reservoir, in adjacent York County. The plant produces an average of 3.3 million gallons of water daily and provides safe drinking water to over 4,300 accounts. FY23, expenses for the water treatment plant are estimated to increase by about 3% compared to FY22. Capital expenses required by the water treatment plant are provided for in the Utility Fund Capital Improvement Plan.

FY21 Actual

FY22 Budget

FY23 Adopted

WATER TREATMENT (Millons)

$1.4 $1.1 $0.7 $0.4 $0

F – 34

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

WATER SYSTEM Water system personnel are responsible for managing the water distribution system, consisting of 60 miles of lines and four water tanks throughout the City. Expenses for FY22 are expected to increase by 4.2% from the last fiscal year, mainly due to changes in the health coverage selected by employees.

WATER SYSTEM (Thousands)

$700 $600 $500 $400 $300 $200 $100 $0

SEWAGE SYSTEM The sewer system includes approximately 50 miles of sewer collection and transmission lines and 15 pump stations within the City. The sewer system collects and pumps raw sewage to the Hampton Roads Sanitation District (HRSD) for treatment on a contractual basis. Overall, expenses for FY23 are expected to increase to $3M due to an increase in consumption, which increases sewer revenue collected and remitted to HRSD. Because this expense represents payment to HRSD for revenues collected on their behalf, there is no impact on the Utility Fund’s operating income.

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

SEWAGE SYSTEM (Millions)

$3.0 $2.5 $2.0 $1.5 $1.0 $0.5 $0

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

F – 35

DEBT SERVICE The remaining debt from the 1997 borrowing for Filter Plant renovations was repaid two years early in 2010 to save interest costs. The City borrowed $10 million in a bank-qualified loan and refinanced this debt in October 2010 to take advantage of historically low long-term interest rates. Part of the refunded 2010 debt was refinanced again in FY 2018 to take advantage of lower interest rates. The remaining 2010 debt will be paid in full by the end of FY 2027. The City maintained its strong bond ratings from Standard & Poor’s (AAA) and Moody’s (Aa1) as part of this refinancing. Principal payments on bonds are treated as fund liabilities and not budgeted as expenses in this fund but are included in the water rate analysis each year.

DEBT SERVICE (INTEREST) (Thousands)

$300

$200

$100

SUPPLEMENTAL WATER The City pays for supplemental water if and when the reservoir’s water levels are low, especially during drought conditions. Water charges, if needed and pumped to the City, are based on usage. No water has been purchased since 2003. The FY22 budget includes $100,000, which is level with funding in the FY21 budget, in the event the City would need to purchase water.

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

SUPPLEMENTAL WATER (Thousands)

$125 $100 $75 $50 $25 $0

F – 36

FY20 Actual

FY21 Actual

FY22 Budget

FY23 Adopted

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET SUMMARY

PUBLIC ASSISTANCE FUND FY 2023 ADOPTED

REVENUES $

State

815,675

FY 2022 BUDGETED

863,135

FY 2021 ACTUAL

494,245

FY 2020 ACTUAL

459,669

Federal

808,377

761,750

708,999

661,317

Miscellaneous

275,000

265,000

383,406

302,190

1,352,642

1,133,503

1,144,412

903,077

169,906

City - General Fund Reserves TOTAL REVENUES

3,421,600 $

3,023,388 $

2,731,062 $

2,326,253

3,421,600 $

3,023,388 $

2,602,494 $

2,130,115

EXPENDITURES Health and Welfare

Transfer to Reserves TOTAL REVENUES

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

3,421,600 $

3,023,388 $

128,568 2,731,062 $

196,138 2,326,253

F – 37

FIDUCIARY FUND

QUARTERPATH COMMUNITY DEVELOPMENT AUTHORITY FUND The Quarterpath Community Development Authority (QCDA) was created in July 2006 to assist in financing public improvements for the property within the geographic boundaries of the Quarterpath Community Development Authority District. The property is located in the City at the intersection of U.S. Routes 60 and 199 about 2 miles west of Rt. 199 interchange with Interstate 64. The District consists of approximately 222 acres proposed to be developed as a mixed-use project. The improvements include the design, planning, coordination, and construction related to the following: • Battery Boulevard (East-West Access); • Commonwealth Avenue; • Sidewalks, bike trails, and public amenities; • Water and sewer utilities; and • Wastewater management The improvements are all provided to meet the needs of the property in the district that result from the proposed development of the property, providing necessary road enhancements, public amenities, and water, sewer, and stormwater management facilities that did not previously exist. The QCDA issued $15 million in Special Assessment Revenue Bonds in November 2011 to finance the acquisition, construction, and equipping of the project. The bond proceeds cover all expenses for constructing improvements, issuance costs, bank fees, and capitalized interest. A Special Assessment Agreement between the City, Riverside Healthcare Association Inc., and

F – 38

the QCDA was signed in November 2011. This agreement describes the levy and collection of special assessments on real property within the CDA District to pay the debt service on the $15 million bonds. Special assessments are allocated to parcels within the District on a basis that reasonably reflects the benefit each parcel receives from the public improvements. The Board of the QCDA requests the City to collect annual installments of the special assessments within the CDA District in an amount to be determined in accordance with the Rate and Method sufficient to pay the CDA Obligations payable in the applicable Assessment Year. The Special Assessment Agreement provides that an amount equal to the annual installment be included in the City’s budget for each fiscal year any Bonds are outstanding. The QCDA Fund will account for the special assessment activity each year. FY 2023 is the ninth year special assessments will be collected by the City for the QCDA.

BUDGET SUMMARY – QCDA FUND

FY 2023 ADOPTED BUDGET

EXPENDITURES Operating

$619,726

TOTAL EXPENDITURES

$619,726

REVENUES Recovered Costs

$619,726

TOTAL REVENUES

$619,726

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET SUMMARY SCHEDULE OF BUDGETED REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE GOVERNMENTAL FUNDS

GENERAL FUND

Fund Balance June 30, 2021 [audited]

$ 14,840,024

GENERAL CAPITAL IMPROVEMENT FUND

PUBLIC ASSISTANCE FUND

$ 3,023,602

39,413,559

15,058,866

2,755,000

Transfer from General Fund - Fiscal 2022

10,238,661

2,205,000

Transfer from Tourism Fund - Fiscal 2022

Transfer from Utility Fund - Fiscal 2022

300,000

Transfer from CIP Fund - Fiscal 2023 Transfer from ARPA Fund - Fiscal 2022

Estimated Expenditures - Fiscal 2022 ESTIMATED FUND BALANCE JUNE 30, 2022

897,239

$ 45,555,511

3,022,388

60,249,813 12,443,661

9,209,831

25,597,527

$ 4,960,000

3,022,388

$ 82,203,305

(32,798,897)

(6,397,981)

(3,022,388)

(90,932,688)

$ 48,623,390

Estimated Total Revenues

TOTAL

26,794,646

Estimated Operating Revenues - Fiscal 2022

TOURISM FUND

(48,713,422)

$ 14,749,992 $

19,593,276 $ 1,585,621 $

897,239 $ 36,826,128

Estimated Revenues - Fiscal 2023 General Property Taxes

$ 19,651,000 $

Other Local Taxes

- $

- $ 19,651,000

15,124,375

5,000,000

2,809,100

22,933,475

Licenses and Permits

156,100

Fines and Forfeitures

220,000

Revenue from Use of Money & Property

741,954

75,000

816,954

Charges for Services

426,925

2,470,439

40,000

2,862,741

4,065,647

2,205,000

3,421,600

12,554,988

22,409,285

Miscellaneous Courthouse (contingency) Intergovernmental Other Financing Sources

$ 41,653,534 $

Operating Revenues

31,589,932 $ 5,014,100 $

3,421,600 $ 81,679,166

Transfer from General Fund

9,209,832

Transfer from Utility Fund

200,000

Transfer from ARPA Fund

9,209,832

TOTAL REVENUE

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

$ 50,863,366 $

40,999,764 $ 5,014,100 $ 3,421,600 $ 100,298,830

F – 39

GOVERNMENTAL FUNDS (CONTINUED)

GENERAL FUND

GENERAL CAPITAL IMPROVEMENT FUND

PUBLIC ASSISTANCE FUND

TOURISM FUND

TOTAL

Estimated Expenditures - Fiscal 2023 General Government Administration

Judicial Administration

7,021,552

13,939,507

$ 20,961,059

584,150

Public Safety

13,135,226

19,174,240

32,309,466

Public Works

3,761,682

5,554,398

9,316,080

Health and Welfare

2,119,992

3,421,600

5,541,592

Education

9,689,456

902,400

10,591,856

Parks, Recreation, and Cultural

2,506,379

1,300,000

5,014,100

8,820,479

Community Development

1,120,097

681,134

1,801,231

40,000

6,311,736

Courthouse (contingency) Debt Service Transfer to General Fund

490,000

Transfer to Tourism Fund

2,205,000

Transfer to Capital Improvement Fund

8,719,832

TOTAL EXPENDITURES

ESTIMATED FUND BALANCES JUNE 30, 2023

50,863,366 $

48,393,415 $ 5,014,100 $

3,421,600 $ 107,692,481

$ 14,749,992 $

12,199,625 $ 1,585,621 $

897,239 $ 29,432,477

Total Fund Balance - General Fund - % of FY 2023 Operating Revenues

35.4%

General Fund Reserve Policy (% of operating revenues)

35.0%

Estimated Unassigned Fund Balance - General Fund - % of FY 2023 Operating Revenues

34.9%

Of the $12,199,625 Fund Balance in the General Fund CIP, approximately $3,077,624 is nonspendable (invested in land held for resale)

F – 40

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

UTILITY FUND

UTILITY FUND WORKING CAPITAL Working Capital-June 30, 2021 [audited]

8,621,056

Estimated Revenues - Fiscal 2022

7,587,800

Estimated Expenses - Fiscal 2022

(9,449,297)

Subtotal Estimated Working Capital - June 30, 2022

Less Debt Service Principal Payments

6,718,631 (379,080)

Add Depreciation Expense (non-cash item)

830,000

ESTIMATED WORKING CAPITAL JUNE 30, 2022

7,169,551

10,000

Estimated Revenues - Fiscal 2023 Revenue from Use of Money & Property Charges for Services & Other Income

7,767,174

Grant Revenue

1,000,000 TOTAL REVENUES

8,777,174

Estimated Expenses - Fiscal 2023 Public Utilities - Operations

(7,714,649)

Capital Projects & Transfer to General Government CIP

(1,810,000)

Total Expenses Subtotal Working Capital June 30, 2023

(9,529,139)

6,417,586

Less Debt Service Principal Payments

(397,800)

Add Depreciation Expense (non-cash item) ESTIMATED WORKING CAPITAL - JUNE 30, 2023

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

830,000 $

6,849,786

F – 41

CHANGES IN FUND BALANCE/WORKING CAPITAL Fiscal Years 2019-2023 (Millions) $35,000,000

$30,000,000

$25,000,000

$20,000,000

$15,000,000

$10,000,000

$5,000,000

FY 2019 1 ACTUAL

FY 2020 2 ACTUAL

General Fund

FY 2021 3 ACTUAL

CIP

Tourism

FY 2022 4 ESTIMATED

PAF

FY 2023 5 BUDGETED

Utility

In FY19, the City separated the General Fund and the CIP Fund. The chart above shows them combined for comparability. Below are the fund balances for each fund: FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 ACTUAL

FY 2022 ESTIMATED

FY 2023 BUDGETED

General Fund

14,308,440 $

13,723,115 $

14,840,024 $

14,749,992 $

14,749,992

CIP

29,713,248 $

26,609,840 $

26,794,646 $

19,593,276 $

12,199,625

Tourism

2,239,154 $

4,207,011 $

3,023,602 $

1,585,621 $

1,585,621

PAF

572,503 $

768,671 $

897,239 $

897,239

Utility

7,868,760 $

8,364,721 $

8,621,056 $

7,169,551 $

6,849,786

Assumes all CIP projects are completed. Of the $14,890,585 fund balance, $3,084,924 is invested in land held for resale and the remaining is available for programming into the five-year Capital Improvement Plan for FY 2024. *

F – 42

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

REVENUE & EXPENDITURE

TRENDS A trend analysis of the City’s governmental funds operations shows how cycles of saving and spending have balanced over time to maintain adequate cash reserves: FY 2012 - New ballfield lighting was installed at Quarterpath Park. The Fire Department ordered a new ladder truck in the amount of $1.1 million. School projects, street resurfacing, and final payments for the Municipal building project were made. City purchased the Lord Paget Hotel for $714,000 for future economic development purposes. The operating budget experienced a $1.3 million surplus, and Unassigned Fund Balance remained at $25.3 million, with the reserve ratio at 77%. FY 2013 - A new medic unit for the Fire Department was purchased for $218,000. School projects and street resurfacing totaled $916,000. General Fund’s operating surplus was $1.3 million. The total Fund Balance of the General Fund was $30.6 million, with the unassigned fund balance at $11.4 million. The assigned Fund Balance was $18 million, including $4.2 million of prior year carryover for capital projects. Unassigned and Assigned Fund Balance, not including carryover funds, was $25.2 million, with the reserve ratio remaining at 77%. FY 2014 - Underground wiring on Page Street was completed for $1 million. Sidewalk construction projects totaled $473,000. City borrowed $5 million for the construction of Stryker Center, with remaining funds of $4.82 million included in restricted fund balance at year-end, for completion of the project scheduled December 2015. Total unassigned fund balance of $11.7 million, along with $19.3 million assigned for future capital projects.

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

FY 2015 - Stryker Center construction costs of $3 million, street resurfacing costing $339,000, and two motel properties on Capitol Landing Road were purchased for $1.45 million. York Street sidewalk and roadway improvements from Page Street to Quarterpath Road were made at the cost of $750,000. The unassigned fund balance was $12 million, with $20.3 million assigned for future capital projects. FY 2016 - Stryker Center construction completed, totaling $3 million in FY 2016. York Street roadway and sidewalks constructed for $747,000. Annual street resurfacing costs were $2 million, including Richmond Road, aided by VDOT grant funds. The unassigned fund balance was $12.4 million, with $18.8 million assigned for future capital projects. FY 2017 - The City issued $13 million in bonds for fire and police station renovations. Annual street resurfacing costs were $1 million, and underground wiring totaled $757,300. The ERP System replacement totaled $273,600. The unassigned fund balance was $12.6 million, with $15.5 million assigned for future capital projects. FY 2018 - Effective July 1, 2018, the General Assembly added section 58.1-603 to the Virginia Code, increasing the sales tax in the Historic Triangle (City of Williamsburg, James City County, and York County) by 1% and creating the Historic Triangle Marketing Fund to be managed and administered by the Tourism Council of the Greater Williamsburg Chamber and Tourism Alliance. The Historic Triangle Marketing Fund’s sole purposes are marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination. One-half of the revenue from the increased sales

F – 43

tax and the $2/night room tax will fund the Historic Triangle Marketing Fund, while the other half will remain with the locality imposing the tax. The City of Williamsburg has dedicated its share of these taxes to local tourism by establishing a Tourism Fund. FY 2019 - The Ironbound Road Project Phase 1 was substantially completed during FY19. This phase included the relocation of Longhill Road and the redesign of the Longhill Road interchange and was coordinated with the opening of the new James Blair Middle School. $2,227,800 was expended during FY19 for this project. Underground wiring was completed on Second Street at the cost of $1,068,657. Design work started on the Monticello Avenue Multiuse Trail project. This 4,200-foot-long lighted facility will run from the William & Mary School of Education to Ironbound Road. Prince George Parking Garage was updated with new parking software and garage hardware and tracking system, allowing gateless entry and exit. $165,780 was expended in FY19, and $97,200 carried forward to FY20 for additional improvements.

decreases were offset by increases (compared to FY 2019) in Real Estate taxes of $652,000, Building Permits of $182,000, and Personal Property Taxes of $182,000. The Capital Improvement Fund had a reduction in Sales Tax revenue of $390,000 compared to FY 2019. During FY 2020, the Monticello Avenue Redesign Project was substantially completed, with $2.5 million expended in the current year and $1.7 million carried forward to FY 2021 to complete the project and pay outstanding bills. This project redesigns Monticello Avenue to include three lanes, a two-way cycle track, a new traffic signal, and wide sidewalks with amenities such as bike racks and benches, for a total cost of $4.2 million. The Monticello Avenue Multiuse Trail project was also completed. This project features a 4,200-foot-long lighted trail that runs from the entrance to William & Mary School of Education to Ironbound Road. $800,000 was expended in FY 2020, with $641,000 carried forward to FY 2021 for final invoices, for a total project cost of $1.6

A total of $7,913,834 was expended on capital projects during FY19, including $1,797,680 for the City’s share of school capital improvements. As of June 30, 2019, the Capital Improvement Fund had a fund balance of $29.7 million, with $13.5 million restricted in bond funds (new Fire Station and Police Station renovations) and $13.2 million assigned for future capital projects. FY 2020 FY 2020 General Fund revenues outperformed FY 2019 in all categories of revenue through February 2020. In mid-March, COVID-19 restrictions required limited commercial activity. By year-end, total operating revenue in the General Fund was about $1.5 million less compared to operating revenue for FY 2019. The City’s tourismbased revenues were hit the hardest, with the decreases in Meals Tax of $1.4 million, Lodging Tax of $1 million, and Business, Professional and Occupational Licenses of $156,000. These

F – 44

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

million. The demolition of a derelict hotel was also completed at the cost of $465,000. School Capital Improvement Projects total $865,000.

were offset by increases (compared to FY 2020) in Real Estate taxes of $408,000, and Personal Property Taxes of $126,000.

A total of $7 million was expended on capital projects during FY 2020, and as of June 30, 2020, the Capital Improvement Fund had a fund balance of $26.6 million. $13.7 million of fund balance is restricted in bond funds for a new Fire Station, and $12.9 million is assigned for future projects.

The Capital Improvement Fund had a reduction in Sales Tax revenue of $390,000 compared to FY 2020. During FY 2021, the Monticello Avenue Redesign Project incurred $1.1 million in costs. Repaving costs during FY 2021 were $691,000, including $280,000 to resurface historic streets. The Monticello Avenue Multi-use Trail project expended $593,000 during FY 2021. Public Safety projects totaled $795,000 and included equipment and professional services costs to assist in determining options for a new fire station.

FY 2021 - Overall FY 2021 General Fund revenues were $4.9 million higher than FY 2020 due to the recognition of CARES funding of $2.6 million and a $1.5 million transfer to the General Fund from the Tourism Fund. The COVID-19 pandemic continued to impact the City’s revenue during FY 2021. The City’s revenues that decreased from FY 2021 included a decrease in Lodging Tax of $535,000, Business, Professional and Occupational Licenses of $469,000, Building Permits of $197,000 and EMS Recovery fees of $171,000. These decreases

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

A total of $4 million was expended on capital projects during FY 2021, and as of June 30, 2021, the Capital Improvement Fund had a fund balance of $26.8 million. In the fund balance, $13.3 million is restricted in bond funds for a new fire station, and $13.5 million is assigned for future projects.

F – 45

GOVERNMENT FUNDS: ACTUAL REVENUE/ EXPENDITURE HISTORIC TRENDS $50M

$40M

$30M Revenues Expenditures

$20M

Fund Balance

$10M

21 FY

17 FY

16 FY

12 FY

07 FY

Governmental Funds include General, Capital Improvement Fund, and Special Revenue Funds Source: City of Williamsburg Annual Comprehensive Financial Reports *

F – 46

FY 2023 ADOPTED BUDGET BUDGET SUMMARIES

BUDGET DETAILS

GENERAL FUND REVENUES FY 2020 ACTUAL

FY23 % OVER FY22

$ 15,064,000 $ 13,377,915 $ 13,377,914 $ 11,958,096 $ 11,681,895

12.6%

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

0010110

PROPERTY TAXES

40101

CURRENT R.E. TAXES

40102

DELINQUENT R.E. TAXES

175,000

177,000

105,000

237,377

105,476

66.7%

40201

CURRENT-PUB SVC-REAL PROP TAX

371,000

370,983

350,000

346,123

333,900

6.0%

40203

CURRENT-PUB SVC-PERS PROP TAX

500

466

679

0.0%

40301

CURRENT-PERS PROPERTY TAXES

2,315,000

2,000,000

1,664,882

1,611,973

15.8%

40302

DELINQ- PERS. PROPERY TAXES

35,000

47,270

34,625

0.0%

40401

CURRENT BUS. PERS. PROP TAXES

1,545,000

1,500,000

1,475,000

1,549,978

1,447,691

4.7%

40402

DELINQ- BUS. PERS. PROP TAXES

10,000

7,200

23,053

76,947

38.9%

40601

PENALTIES-ALL PROPERTY TAXES

60,000

91,200

55,000

72,338

53,951

9.1%

40601A

NON-FILE FEES-CURRENT YEAR PP

4,000

6,000

15,204

9,164

-33.3%

40602

INTEREST-ALL PROPERTY TAXES

25,000

36,900

18,000

32,963

18,077

38.9%

40603

PENALTIES-ROOM AND MEAL TAX

30,000

48,000

21,000

32,755

22,396

42.9%

40604

INTEREST-ROOM AND MEAL TAX

5,000

6,500

4,500

6,572

4,566

11.1%

40605

PENALTIES-BUSINESS LICENSES

10,000

18,725

10,000

18,198

22,130

0.0%

40606

INTEREST-BUSINESS LICENSES

1,500

4,400

1,500

2,617

1,100

0.0%

$ 19,651,000 $ 17,680,323 $ 17,466,614 $ 16,007,893 $ 15,424,570

12.5%

TOTAL PROPERTY TAXES

0010120

LOCAL TAXES

41201

VA POWER

41202A

COMMUNICATION TAX

41203

VIRGINIA NATURAL GAS

41301

206,600 $

205,000 $

202,363 $

202,537

0.8%

506,075

513,000

584,000

529,200

595,795

-13.3%

91,400

86,000

86,924

86,141

6.3%

CONTRACTING

473,000

500,000

390,000

390,611

431,611

21.3%

41302

RETAIL SALES

900,000

934,000

778,800

722,987

857,853

15.6%

41303

PROFESSIONAL

350,000

437,000

350,000

343,188

398,618

0.0%

41304

REPAIRS & PERSONAL BUSINESS

475,000

480,000

430,000

312,974

485,010

10.5%

41305

WHOLESALE

2,000

2,500

1,200

1,194

1,602

66.7%

41401

CABLE TV-PEG FEES

20,000

18,840

20,262

0.0%

41402

GAS & ELECTRIC

55,100

59,848

57,993

0.0%

41403

TELEPHONE

20,000

16,000

30,000

17,956

29,956

-33.3%

41404

OTHER

1,200

0.0%

41600

BANK STOCK TAXES

380,000

375,000

383,842

368,697

1.3%

41701

RECORDATION TAXES

300,000

385,000

200,000

284,106

313,653

50.0%

41800

CIGARETTE TAX

164,000

180,000

135,000

129,061

126,420

21.5%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G–1

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

0010120

LOCAL TAXES CONTINUED

42000

HOTEL AND MOTEL TAXES

3,380,000

3,300,000

2,200,000

1,770,894

2,305,404

53.6%

42100

RESTAURANT AND FOOD TAXES

7,800,000

7,500,000

7,100,000

5,850,176

5,896,140

9.9%

$ 15,124,375 $ 15,068,600 $ 12,941,300 $ 11,104,164 $ 12,178,891

16.9%

TOTAL LOCAL TAXES

0010130

PERMITS

43100

ANIMAL LICENSES (DOG)

43302

2,000 $

1,900 $

1,930 $

1,866

5.3%

RENTAL INSPECTION FEES

4,000

7,877

5,050

0.0%

43303

ON-STREET PARKING PERMITS

6,500

6,000

6,315

6,480

8.3%

43304

LAND USE APPLICATION FEES

2,000

3,605

0.0%

43305

TRANSFER FEES

600

400

335

0.0%

43306

ZONING ADVERTISING FEES

1,000

43307

ZONING & SUBDIVISION PERMITS

600

10,540

600

3,050

5,880

0.0%

43308

BUILDING PERMITS

50,000

80,000

55,000

50,974

248,040

-9.1%

43309

BUILDING INSPECTION FEES

10,000

1,000

500

240

900.0%

43310

ELECTRICAL PERMITS

18,000

30,000

20,000

36,775

65,643

-10.0%

43311

ELECTRICAL INSPECTION FEES

100

200

0.0%

43312

PLUMBING PERMITS

12,000

15,000

20,399

69,475

-20.0%

43313

PLUMBING INSPECTION FEES

100

500

43314

MECHANICAL PERMITS

10,000

26,000

15,000

40,191

52,126

-33.3%

43314A

MECHANICAL INSPECTION PERMITS

100

0.0%

43315

STREET VACATION PERMITS

300

N/A

43317

SPECIAL USE PERMITS

1,000

3,250

1,000

950

2,250

0.0%

43319

SIGN PERMITS & INSPECTION FEES

4,000

5,000

3,500

5,545

3,655

14.3%

43320

RIGHT OF WAY PERMITS

2,440

2,640

N/A

43322

ELEVATOR PERMITS

10,000

19,410

4,380

0.0%

43323

OCCUPANCY PERMITS

1,000

1,275

2,337

0.0%

43324

SWATER, EROS, SEDIM CONTROL PRM

2,500

15,000

2,000

10,208

1,340

25.0%

43327

SOLICITOR PERMITS-BINGO, RAFFLE

100

735

43331

TAXI DRIVER

200

1,350

250

0.0%

43333

FIRE PREVENTION

200

400

200

100

200

0.0%

43335

FIRE PROTECTION

6,000

12,000

6,000

16,000

8,237

0.0%

43335A

FIRE PROTECTION INSPECTION

100

N/A

43336

REZONING

1,000

932

0.0%

43338

PRECIOUS METAL PERMIT

200

0.0%

43340

TOUR GUIDES

300

43341

TOUR GUIDE PERMIT

250

625

G–2

- -100.0%

321 -100.0%

- -100.0%

375 -100.0% 525

N/A

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0010130

PERMITS CONTINUED

43349

SITE PLAN REVIEW FEES

43350

BUILDING PLAN REVIEW FEES

43405

GAS PERMITS

43406

GAS INSPECTION FEES TOTAL PERMITS

0010140

FINES

45101

COURT FINES AND FORFEITURES

45102

PARKING FINES

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

10,000

9,000

6,000

4,440

7,143

66.7%

739

N/A

4,000

4,500

6,811

8,535

-11.1%

100

200

0.0%

156,100 $

240,640 $

158,500 $

240,832 $

501,907

-1.5%

170,000 $

159,651 $

147,955

0.0%

70,432

66.7%

50,000 TOTAL FINES

30,000

38,020

220,000 $

200,000 $

197,671 $

218,387

10.0%

7,200 $

7,250 $

7,200

0.0%

9,456

0.0%

0010150

USE OF MONEY & PROPERTY

47201

RENT - GENERAL PROPERTY

47201A

RENT - LONGHILL PROPERTY

47201B

RENT - CITY SQUARE - LOTS 1,2,3

52,671

37,341

52,081

29,812

41.1%

47202

RENT - COMMUNITY BLDG.

15,500

26,875

30,135

0.0%

47203

RENT - MUNICIPAL CENTER

15,600

20,650

15,600

0.0%

47204

RENT - PARKING FEES PGPG

375,000

330,000

450,000

272,068

261,535

-16.7%

47205

SALE OF SURPLUS EQUIPMENT

25,000

30,146

0.0%

47207

RENT - TRAIN STATION

89,688

100,439

107,038

116,942

-10.7%

47207A

COMMISSIONS-TRAIN STATION

800

1,088

1,854

0.0%

47208

RENT - STRYKER BLDG

1,680

4,200

0.0%

47208A

STRYKER BLDG ROOM RENTALS

1,600

1,736

0.0%

47213

RENT - 210A STRAWBERRY PLAINS

6,000

3,641

0.0%

47214

RENT - 743 SCOTLAND STREET

6,000

4,068

0.0%

47215

RENT - TRIANGLE BLDG

135,759

113,000

150,103

62,825

60,186

-9.6%

741,954 $

669,616 $

826,719 $

571,330 $

576,510

-10.3%

1,300 $

1,366 $

1,366

0.0%

TOTAL USE OF MONEY & PROPERTY

0010160

CHARGES FOR SERVICES

48103

SHERIFFS FEES

48201

COMMONWEALTHS ATTORNEY FEES

400302

300

TENNIS FEES

15,000

17,500

13,060

8,151

-14.3%

400303

WALLER MILL PARK RENTALS

85,000

80,000

119,634

49,601

6.3%

400304

WALLER MILL PARK ENTRANCE FEES

52,500

50,000

74,937

33,410

5.0%

400305

VENDING MACHINES

400

367

0.0%

400306

CLASSES

10,000

5,000

15,000

14,878

-33.3%

400307

ATHLETICS

140,000

120,000

135,000

34,171

88,549

3.7%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

280 -100.0%

G–3

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

45,000

40,000

14,905

28,510

12.5%

0010160

CHARGES FOR SERVICES CONTINUED

400308

MISCELLANEOUS

400309

WALLER MILL DOG PARK FEES

7,500

10,511

7,245

0.0%

400310

WALLER MILL PARK PROGRAMS

5,000

7,000

10,211

4,399

-28.6%

400311

WALLER MILL PARK RETAIL SALES

14,000

12,000

10,299

7,112

16.7%

400601

SALE OF MAPS, SURVEYS, ETC

200

110 -100.0%

400602

SALE OF PUBLICATIONS

400

- -100.0%

400603

SALE OF CEMETERY LOTS

25,000

28,000

22,600

37,200

32,500

10.6%

400604

GRAVE OPENINGS

24,000

46,500

32,300

0.0%

400605

GRAVE STONE FOUNDATIONS

2,225

4,325

3,050

0.0%

426,925 $

393,325 $

415,425 $

377,166 $

311,829

2.8%

125,000 $

160,000 $

125,000 $

157,114 $

139,386

0.0%

TOTAL CHARGES FOR SERVICES

0010189

MISCELLANEOUS

410902

PMTS IN LIEU OF TAXES,LOC,ENTI

410905

EMS RECOVERY FEES

600,000

550,000

522,613

493,052

664,324

14.8%

410910

EMERGENCY SVCS AGREEMENT

217,399

165,000

217,399

120,000

0.0%

410916

OTHER

40,000

41,250

81,860

46,574

-3.0%

410919

ROYALTIES

100

105

0.0%

410920

COLLECTION ADM FEES

3,500

366

4,169

0.0%

410921

FISCAL AGENT FEES

24,000

27,294

26,095

0.0%

410925

PORT ANNE MTCE FEES

7,900

7,959

0.0%

410930

DEBT SET-OFF ADM FEES

2,354

N/A

1,008,611

8.1%

TOTAL MISCELLANEOUS

0010220

NON-CATEGORICAL AID

420106

TAX ON DEEDS (GRANTORS TAX)

420107

1,017,899 $

951,750 $

941,762 $

890,054 $

53,745

N/A

ROLLING STOCK TAXES

10,000

12,000

1,000

6,630

9,744

900.0%

420108

RENTAL CAR TAXES

47,000

36,000

47,397

31,588

30.6%

420110

SKILL GAMES GAMBLING TAX

26,496

N/A

TOTAL NON-CATEGORICAL AID

57,000 $

48,000 $

37,000 $

82,877 $

95,077

54.1%

95,430 $

78,800 $

77,858

0.0%

0010230

SHARED COSTS

430300

COMMISSIONER OF REVENUE

430400

TREASURER

18,935

18,908

18,935

0.0%

430600

REGISTRAR/ELECTORAL BOARD

57,520

42,510

51,330

0.0%

148,123

0.0%

TOTAL SHARED COSTS

G–4

171,885 $

140,218 $

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

0010240

CATEGORICAL AID

440201

STATE SALES TAX

440401

599 FUNDS

440402

EMERGENCY SERVICES GRANTS-CD

440406

STREET & SIDEWALKS

440410

ASSET FORFEITURE PROCEEDS

440411

- $

FY 2022 ESTIMATE - $

FY 2022 BUDGET - $

FY 2021 ACTUAL 1,576,279 $

FY 2020 ACTUAL

FY23 % OVER FY22

1,391,001

N/A

415,176

442,071

415,176

0.0%

30,000

0.0%

1,956,720

1,970,969

1,923,840

1,877,532

-0.7%

2,435

5,611

N/A

LITTER PREVENTION & RECYCLING

5,600

5,608

4,883

0.0%

440413

FEDERAL POLICE/FIRE GRANTS

7,500

42,018

21,172

0.0%

440414

FEMA SAFER GRANT

218,860

133,875

80,909

63.5%

440415

VDHCD STATE GRANT

139,020

13,540

N/A

440416

FEMA REIMBURSEMENT

35,288

N/A

440420

CARES ACT FUNDING FROM STATE

2,634,495

219,127

N/A

440421

COVID RELIEF MUNICIPAL UTILITY

71,796

N/A

440480

MISC STATE GRANT

20,328

10,828

N/A

TOTAL CATEGORICAL AID

2,633,856 $

2,563,120 $

7,004,087 $

3,988,870

2.8%

1,012,000 $

1,041,479 $

855,646

0.0%

79,500

84,000

79,500

0.0%

275,000

265,000

296,726

260,000

3.8%

0010410

OTHER CATEGORICAL AID

450500

ENTERPRISE FUND-OVERHEAD

450600

ARTS COMMISSION

450750

WHF GRANT

450800

OVERTIME/POLICE SERVICES

51,800

25,340

30,880

0.0%

450900

OVERTIME/FIRE SERVICES

34,240

18,000

13,125

21,620

90.2%

1,452,540 $

1,426,300 $

1,460,669 $

1,247,646

1.8%

- $

90,032 $

2,483,530 $

- $

TOTAL OTHER CATEGORICAL AID

0010510

TRANSFER FROM RESERVES

44500

TRANSFER FROM RESERVES

44530

TRANSFER FROM (TO) TDF

44545

TRANSFER FROM ARPA FUND TOTAL TRANSFER FROM RESERVES

TOTAL REVENUES

FY 2023 ADOPTED BUDGET BUDGET DETAILS

585,326 -100.0%

2,500,000

N/A

9,209,832

9,209,831

N/A

9,209,832

9,299,863

2,483,530

2,500,000

585,326

270.8%

50,863,366 $

48,713,422 $

39,632,155 $

40,572,254 $

36,285,746

28.3%

G–5

BUDGET DETAILS

GENERAL FUND EXPENDITURES 0011101

CITY COUNCIL

51001

SALARIES & WAGES

52001

FICA

52002

FY 2023 ADOPTED $

38,400 $

FY 2022 ESTIMATE 38,400 $

FY 2022 BUDGET 38,400 $

FY 2021 ACTUAL 38,449 $

FY 2020 ACTUAL

FY23 % OVER FY22

38,515

0.0%

2,938

2,181

2,888

0.0%

RETIREMENT [VRS]

N/A

52005

HOSPITALIZATION

83,288

41,643

28,507

30,788

2,376

192.2%

52006

GROUP LIFE INSURANCE

N/A

53002

PROFESSIONAL SERVICE- AUDIT

70,000

63,700

61,010

58,300

9.9%

53006

PRINTING / NEWSLETTER

155

N/A

53007

ADVERTISING

1,882

3,701

N/A

53008A

SPECIAL EVENTS

25,000

25,473

534

0.0%

55201

POSTAGE

N/A

55307

PUBLIC OFFICIAL LIABILITY

5,237

N/A

55401

OFFICE SUPPLIES

1,218

N/A

55413

OTHER OPERATING SUPPLIES

2,000

3,171

3,167

0.0%

55501

TRAVEL -MILEAGE

400

0.0%

55504

TRAVEL -CONVENTION & EDUCATION

3,000

527

241

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

22,874

8,547

8,484

0.0%

55869

MAYORS CONTINGENCY

2,000

187

7,394

0.0%

55893

CITIZEN SURVEY

19,150

N/A

TOTAL CITY COUNCIL

249,900 $

201,955 $

188,819 $

191,542 $

132,092

32.3%

- $

445 $

88,790

N/A

0011102

CLERK OF COUNCIL

51001

SALARIES & WAGES

52001

FICA

6,735

N/A

52002

RETIREMENT [VRS]

11,781

N/A

52005

HOSPITALIZATION

5,151

N/A

52006

GROUP INSURANCE

1,076

N/A

52010

WORKERS COMPENSATION

N/A

52016

TRAINING

2,000

0.0%

53006

ORDINANCES

5,000

1,800

2,904

0.0%

55401

OFFICE SUPPLIES

N/A

G–6

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0011102

CLERK OF COUNCIL CONTINUED

55413

OTHER OPERATING SUPPLIES

55504

TRAVEL -CONVENTION & EDUCATION

55801

DUES & ASSOCIATION MEMBERSHIPS

55894

PUBLICATION RESOURCES TOTAL CLERK OF COUNCIL

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

N/A

5,000

0.0%

450

235

445

0.0%

N/A

12,450 $

2,707 $

117,098

0.0%

598,603 $

545,020 $

544,070 $

348,487 $

230,135

10.0%

0011201

CITY MANAGER

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

14,400

7,200

3,600

N/A

52001

FICA

45,793

39,173

41,625

25,327

16,585

10.0%

52002

RETIREMENT [VRS]

101,775

80,050

83,490

54,143

32,169

21.9%

52005

HOSPITALIZATION

31,220

24,747

49,885

19,594

14,260

-37.4%

52006

GROUP INSURANCE

7,975

6,808

7,250

4,571

2,997

10.0%

52010

WORKERS COMPENSATION

550

N/A

52011

CAR ALLOWANCE

7,200

7,228

7,256

0.0%

52013

EDUCATION ASSISTANCE

5,250

5,143

0.0%

53002

PROFESSIONAL SERVICES

72,000

42,000

42,245

21,279

71.4%

53006

PRINTING

800

197

366

0.0%

53007

ADVERTISING

1,000

563

0.0%

55201

POSTAGE

400

742

663

0.0%

55203

TELECOMMUNICATION

10,300

11,443

7,280

0.0%

55305

MOTOR VEHICLE INSURANCE

672

N/A

55307

PUBLIC OFFICIAL LIABILITY

3,928

N/A

55308

GENERAL LIABILITY

102

N/A

55401

OFFICE SUPPLIES

1,412

N/A

554081

CAR & TRUCK SUPPLIES

141

N/A

554083

GAS & OIL

434

N/A

55411

BOOKS & SUBSCRIPTIONS

1,000

1,189

1,147

0.0%

55413

OTHER OPERATING SUPPLIES

10,000

8,000

8,550

7,267

25.0%

55504

TRAVEL -CONVENTION & EDUCATION

10,000

2,815

2,711

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

17,000

7,000

3,960

6,277

142.9%

57002

FURNITURE & FIXTURES

10,000

411

TOTAL CITY MANAGER

FY 2023 ADOPTED BUDGET BUDGET DETAILS

934,716 $

805,948 $

829,270 $

536,856 $

1,106 -100.0% 362,227

12.7%

G–7

0011202

NON-DEPARTMENTAL

52005

HOSPITALIZATION

52010

WORKERS COMPENSATION

55301

BOILER INSURANCE

55302

FY 2023 ADOPTED $

- $

FY 2022 ESTIMATE 21 $

FY 2022 BUDGET - $

FY 2021 ACTUAL - $

FY 2020 ACTUAL

FY23 % OVER FY22

N/A

250,000

257,330

252,281

-2.8%

3,000

2,500

2,474

20.0%

FIRE INSURANCE

54,000

44,300

43,426

21.9%

55305

MOTOR VEHICLE INSURANCE

50,900

44,550

43,677

14.3%

55306

SURETY BONDS

1,400

1,362

0.0%

55307

PUBLIC OFFICIAL LIABILITY

38,000

37,050

36,314

2.6%

55308

GENERAL LIABILITY

15,000

13,640

14,102

10.0%

55869

CONTINGENCY

130,000

48,845

47,940

0.0%

55872

CREDIT CARD FEES

65,000

52,300

95,208

52,281

24.3%

55873B

PERSONNEL CONTINGENCY

813,413

438,000

85.7%

55874

LINE OF DUTY ACT

65,000

63,400

61,509

56,638

2.5%

55875

ECONOMIC DEVELOP. CONTINGENCY

110,000

0.0%

55876

CONTRIBUTION EDA TAX INCENTIVE

112,565

59,965

172,786

0.0%

55894

PUBLICATION RESOURCES

N/A

55895

PROMOTIONAL CITY VIDEO

25,000

27,000

0.0%

55897

EMERGENCY SUPPLIES/SERVICES

14,009

31,552

N/A

55897A

COVID-19 VACCINE CLINIC

182,425

N/A

55898

CARES ACT EXPENDITURES

1,566,780

219,127

N/A

55898A

VDHCD COVID-19 EXPENDITURES

91,613

13,540

N/A

55898B

COVID MUNICIPAL UTILITY RELIEF

71,796

N/A

TOTAL NON-DEPARTMENTAL

0011203

ECONOMIC DEVELOPMENT

51001

SALARIES

51003

SALARIES-PART TIME

52001

1,733,278 $

1,332,056 $

1,332,035 $

2,695,824 $

730,865

30.1%

198,307 $

88,208 $

189,895 $

186,662 $

181,279

4.4%

337

8,340

2,760

N/A

FICA

15,170

6,531

14,530

14,652

13,707

4.4%

52002

RETIREMENT-VRS

33,910

11,985

29,095

28,652

25,220

16.5%

52005

HOSPITALIZATION

15,435

13,590

13,890

12,781

14,260

11.1%

52006

GROUP INSURANCE

2,657

991

2,530

2,450

2,361

5.0%

52016

TRAINING

1,900

105

0.0%

53002

PROFESSIONAL SERVICES

18,700

12,000

12,295

17,814

55.8%

53007

ADVERTISING

2,000

1,925

2,496

0.0%

53008B

MARKETING

665

N/A

53009A

EXISTING BUSINESS PROGRAMS

5,000

668

2,771

0.0%

55203

TELECOMMUNICATION

2,000

2,690

1,205

0.0%

G–8

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

970

N/A

6,500

9,045

9,300

0.0%

250

-80.0%

0011203

ECONOMIC DEVELOPMENT CONTINUED

55401

OFFICE SUPPLIES

55413

OTHER OPERATING SUPPLIES

55501

TRAVEL -MILEAGE

55502

TRAVEL-BUSINESS RECRUITMENT

5,000

279

2,752

0.0%

55504

TRAVEL -CONVENTION & EDUCATION

7,900

8,900

2,505

4,972

-11.2%

55801

DUES & ASSOCIATION MEMBERSHIPS

3,825

4,120

3,404

2,881

-7.2%

318,354 $

169,312 $

297,610 $

286,545 $

285,412

7.0%

159,730 $

162,240 $

143,275 $

148,125 $

143,596

11.5%

TOTAL ECONOMIC DEVELOPMENT

0011204

CITY ATTORNEY

51001

SALARIES

51003

PART-TIME SALARIES

31,864

33,600

31,055

31,080

30,576

2.6%

52001

FICA

14,657

13,888

13,330

13,212

12,755

10.0%

52002

RETIREMENT (VRS)

27,793

23,300

22,194

22,308

19,674

25.2%

52005

HOSPITALIZATION

22,520

7,170

20,260

18,642

20,796

11.2%

52006

GROUP INSURANCE

2,414

2,019

1,930

1,937

1,865

25.1%

52010

WORKERS COMPENSATION

275

N/A

52016

TRAINING

425

N/A

53002

CITY ATTORNEY - RETAINER

50,000

50,004

49,976

0.0%

530043

MAINTENANCE - OFFICE EQUIPMENT

2,100

1,254

1,239

0.0%

53005B

OTHER LEGAL FEES

1,500

469

972

0.0%

53006

PRINTING

500

0.0%

55201

POSTAGE

300

224

0.0%

55203

TELECOMMUNICATION

814

N/A

55308

PROFESSIONAL LIABILITY

2,857

N/A

55401

OFFICE SUPPLIES

825

N/A

55411

BOOKS & SUBSCRIPTIONS

5,500

4,200

4,882

5,271

31.0%

55413

OTHER OPERATING SUPPLIES

1,500

1,256

342

0.0%

55501

TRAVEL - MILEAGE

600

158

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

2,750

1,350

524

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

1,950

1,900

955

2.6%

57002

FURNITURE & FIXTURES

700

3,024

N/A

294,028

9.7%

TOTAL CITY ATTORNEY

FY 2023 ADOPTED BUDGET BUDGET DETAILS

326,378 $

307,567 $

297,394 $

298,748 $

G–9

0011205

HUMAN RESOURCES

51001

SALARIES

52001

FICA

52002

FY 2023 ADOPTED $

71,035 $

FY 2022 ESTIMATE 74,580 $

FY 2022 BUDGET 69,642 $

FY 2021 ACTUAL 70,952 $

FY 2020 ACTUAL

FY23 % OVER FY22

68,118

2.0%

5,434

5,364

5,328

5,109

4,853

2.0%

RETIREMENT (VRS)

12,030

11,050

10,639

11,266

9,841

13.1%

52005

HOSPITALIZATION

22,520

19,170

20,260

18,642

20,796

11.2%

52006

GROUP INSURANCE

942

911

924

928

894

1.9%

52016

TRAINING

5,500

1,500

1,274

786

266.7%

55801

DUES & ASSOCIATION MEMBERSHIPS

500

219

388

0.0%

55880

QUEST

3,000

1,543

0.0%

55894

EMPLOYEE OMBUDSMAN

8,000

4,500

0.0%

55896

HEALTH & WELLNESS PROGRAM

5,000

1,461

3,417

0.0%

133,961 $

129,075 $

124,793 $

117,852 $

115,137

7.3%

4,000 $

- $

1,112

0.0%

TOTAL HUMAN RESOURCES

0011206

TRIANGLE BUILDING MANAGEMENT

53003

TRASH REMOVAL

530042

MAINTENANCE-BLDG

25,000

20,000

4,225

9,945

25.0%

53005

SERVICE CONTRACTS

4,000

5,946

3,643

0.0%

53033

EXTERMINATING CONTRACT

1,000

0.0%

55101

ELECTRICITY

3,500

3,361

3,293

0.0%

55103

WATER/SEWER

2,500

2,121

2,341

0.0%

55301A

INSURANCE

2,000

1,736

1,595

15.2%

55403A

LANDSCAPING

500

0.0%

55407

REPAIR & MTCE SUPPLIES

600

224

0.0%

55413

OTHER OPERATING SUPPLIES

101

125

N/A

55651

REAL ESTATE TAXES

9,700

9,320

8,882

9,037

9,230

9.2%

TOTAL TRIANGLE BUILDING MANAGEMENT

52,800 $

47,156 $

46,718 $

26,527 $

31,507

13.0%

218,124 $

228,700 $

228,005 $

230,792 $

229,494

-4.3%

0011209

COMMISSIONER OF THE REVENUE

51001

SALARIES & WAGES

52001

FICA

16,687

16,041

17,445

16,550

16,301

-4.3%

52002

RETIREMENT [VRS]

37,165

30,430

34,995

33,866

31,547

6.2%

52005

HOSPITALIZATION

67,970

56,948

54,488

63,633

64,715

24.7%

52006

GROUP INSURANCE

2,912

2,567

3,040

2,883

2,945

-4.2%

52016

TRAINING

3,000

2,500

2,765

2,285

20.0%

53002

PROFESSIONAL SERVICES

11,500

2,500

1,500

5,148

666.7%

53006

PRINTING

4,000

2,500

2,430

3,800

60.0%

55201

POSTAGE

4,200

3,000

4,067

3,789

40.0%

55203

TELECOMMUNICATION

4,000

3,900

3,944

3,863

2.6%

G – 10

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

954

N/A

800

400

330

275

100.0%

3,000

15,000

11,500

2,838

1,189

-73.9%

300

324

0.0%

0011209

COMMISSIONER OF THE REVENUE CONTINUED

55401

OFFICE SUPPLIES

55411

BOOKS & SUBSCRIPTIONS

55413

OTHER OPERATING SUPPLIES

55501

TRAVEL - MILEAGE

55504

TRAVEL - CONVENTION & EDUCATION

3,000

2,500

2,205

20.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

500

440

425

0.0%

57002

FURNITURE & FIXTURES

1,242

376

N/A

TOTAL COMMISSIONER OF THE REVENUE

377,158 $

369,486 $

366,573 $

371,005 $

364,488

2.9%

159,288 $

166,510 $

163,743 $

179,957 $

161,854

-2.7%

0011210

CITY ASSESSOR

51001

SALARIES & WAGES

52001

FICA

12,186

12,411

12,526

13,318

11,808

-2.7%

52002

RETIREMENT [VRS]

27,240

24,062

25,192

25,570

22,332

8.1%

52005

HOSPITALIZATION

22,520

19,107

34,150

28,655

35,056

-34.1%

52006

GROUP INSURANCE

2,134

2,064

2,188

2,213

2,117

-2.5%

52010

WORKERS COMPENSATION

688

N/A

52013

EDUCATION ASSISTANCE

10,500

N/A

52016

TRAINING

1,450

300

53002

PROFESSIONAL SERVICES

10,428

12,384

12,352

8,780

-15.8%

53006

PRINTING

1,400

500

1,395

973

180.0%

53007

ADVERTISING

150

100

591

50.0%

55201

POSTAGE

2,850

1,450

2,813

1,582

96.6%

55203

TELECOMMUNICATION

3,850

3,820

3,823

3,630

0.8%

55305

MOTOR VEHICLE INSURANCE

448

N/A

55307

PUBLIC OFFICIAL LIABILITY

3,928

N/A

55401

OFFICE SUPPLIES

N/A

55413

OTHER OPERATING SUPPLIES

1,950

750

1,258

116

160.0%

55504

TRAVEL - CONVENTION & EDUCATION

4,850

2,500

100

3,907

94.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

670

420

620

325

59.5%

57002

FURNITURE & FIXTURES

428

N/A

257,600

-0.4%

TOTAL CITY ASSESSOR

FY 2023 ADOPTED BUDGET BUDGET DETAILS

260,016 $

247,528 $

261,173 $

273,392 $

- -100.0%

G – 11

0011213

TREASURER

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

52001

FY 2023 ADOPTED $

44,760 $

FY 2022 ESTIMATE 48,108 $

FY 2022 BUDGET 42,629 $

FY 2021 ACTUAL 40,319 $

FY 2020 ACTUAL

FY23 % OVER FY22

38,721

5.0%

753

N/A

FICA

3,424

3,339

3,261

2,822

2,631

5.0%

52002

RETIREMENT [VRS]

7,580

6,610

6,513

6,024

5,308

16.4%

52005

HOSPITALIZATION

15,720

13,243

13,970

11,802

15,545

12.5%

52006

GROUP INSURANCE

594

574

566

523

503

4.9%

52016

TRAINING

300

0.0%

55201

POSTAGE

250

245

294

0.0%

55203

TELECOMMUNICATION

2,910

2,958

2,897

0.0%

55401

OFFICE SUPPLIES

189

N/A

55413

OTHER OPERATING SUPPLIES

800

500

705

60.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

375

365

0.0%

76,713 $

76,209 $

71,274 $

65,771 $

67,207

7.6%

762,910 $

735,700 $

694,160 $

659,268 $

594,558

9.9%

TOTAL TREASURER

0011214

FINANCE

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

52001

FICA

52002

15,290

320

N/A

58,365

54,667

53,105

50,439

44,279

9.9%

RETIREMENT [VRS]

129,875

106,380

106,525

99,656

82,717

21.9%

52005

HOSPITALIZATION

113,040

96,148

87,640

89,406

91,087

29.0%

52006

GROUP INSURANCE

10,180

9,024

9,255

8,497

7,724

10.0%

52010

WORKERS COMPENSATION

1,101

N/A

52013

EDUCATION ASSISTANCE

5,250

7,170

52016

TRAINING

9,725

3,000

2,277

224.2%

53002

PROFESSIONAL SERVICES

12,700

19,850

12,655

8,175

-36.0%

53006

PRINTING

10,900

10,000

9,920

11,043

9.0%

53007

ADVERTISING

665

N/A

55201

POSTAGE

9,000

8,032

8,013

0.0%

55203

TELECOMMUNICATION

6,000

5,173

8,867

0.0%

55305

MOTOR VEHICLE INSURANCE

448

N/A

55306

SURETY BONDS

681

N/A

55307

PUBLIC OFFICIAL LIABILITY

786

N/A

55308

GENERAL LIABILITY

408

N/A

55401

OFFICE SUPPLIES

1,917

N/A

554081

CAR & TRUCK SUPPLIES

280

130

348

211

115.4%

554083

GAS & OIL

250

232

570

0.0%

55411

BOOKS & SUBSCRIPTIONS

1,070

160

437

568.8%

G – 12

5,760 -100.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

4,000

3,850

4,417

1,910

3.9%

11,350

5,633

10,000

1,334

5,638

13.5%

0011214

FINANCE CONTINUED

55413

OTHER OPERATING SUPPLIES

55504

TRAVEL - CONVENTION & EDUCATION

55801

DUES & ASSOCIATION MEMBERSHIPS

1,320

1,600

971

2,384

-17.5%

57002

FURNITURE & FIXTURES

8,950

411

N/A

57007

ADP EQUIPMENT

1,433

N/A

TOTAL FINANCE

1,149,915 $

1,066,642 $

1,019,775 $

978,031 $

878,658

12.8%

121,459 $

128,400 $

147,213 $

138,624 $

126,921

-17.5%

750

230

750

0.0%

557

N/A

9,349

9,766

11,319

10,414

9,725

-17.4%

0011221

CITY SHOP

51001

SALARIES & WAGES

51002

SALARIES & WAGES OVERTIME

51003

SALARIES - PART-TIME

52001

FICA

52002

RETIREMENT [VRS]

20,645

18,000

22,556

21,078

17,454

-8.5%

52005

HOSPITALIZATION

8,670

7,447

20,260

12,075

-57.2%

52006

GROUP INSURANCE

1,617

1,563

1,959

1,817

1,644

-17.5%

52010

WORKERS COMPENSATION

2,751

N/A

52016

TRAINING

500

0.0%

53004

REPAIR & MAINTENANCE

900

1,800

858

-50.0%

530041

MAINTENANCE, CARS & TRUCKS

763

N/A

530042

MAINTENANCE, BUILDINGS

4,000

11,803

4,300

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

4,000

5,238

8,768

0.0%

53008

LAUNDRY & DRY CLEANING

6,800

6,808

6,869

0.0%

55101

ELECTRICITY

11,469

9,575

9,138

8,773

19.8%

55102

HEATING

5,820

5,894

5,702

0.0%

55203

TELECOMMUNICATION

1,600

1,569

1,545

0.0%

55204

RADIO

340

250

336

311

36.0%

55301

BOILER INSURANCE

160

N/A

55302

FIRE INSURANCE

2,563

N/A

55305

MOTOR VEHICLE INSURANCE

448

N/A

55308

GENERAL LIABILITY

204

N/A

55401

OFFICE SUPPLIES

N/A

55405

LAUNDRY, HOUSEKEEPING, JANITOR

130

557

0.0%

55407

REPAIR & MAINTENANCE SUPPLIES

150

173

892

0.0%

554081

CAR & TRUCK SUPPLIES

4,000

3,582

2,851

0.0%

554082

TIRES

21,000

20,400

123

0.0%

554083

GAS & OIL

2,500

2,279

2,492

0.0%

55410

UNIFORMS & APPAREL

800

735

1,125

0.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 13

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

0011221

CITY SHOP CONTINUED

55413

OTHER OPERATING SUPPLIES

1,000

1,073

1,988

0.0%

57005

MOTOR VEHICLES & EQUIPMENT

3,000

4,383

10,272

0.0%

230,499 $

232,331 $

270,982 $

258,925 $

219,289

-14.9%

6,970 $

4,650 $

6,970 $

6,639 $

6,639

0.0%

TOTAL CITY SHOP

0011301

ELECTORAL BOARD

51001

SALARIES & WAGES

51003

SALARIES - PART-TIME

52001

FICA

530043

MAINTENANCE, VOTING MACHINE

53006

PRINTING

53007

10,500

4,775

17,250

8,840

10,215

-39.1%

803

1,360

508

-41.0%

15,650

18,250

11,564

12,876

-14.2%

6,000

7,500

3,382

6,045

-20.0%

ADVERTISING

250

0.0%

55201

POSTAGE

150

350

-57.1%

55401

OFFICE SUPPLIES

N/A

55402

FOOD SUPPLIES, FOOD SERV SUPP

1,000

2,000

1,100

1,084

-50.0%

55411

BOOKS & SUBSCRIPTIONS

N/A

55413

OTHER OPERATING SUPPLIES

350

250

484

102

40.0%

55501

TRAVEL -MILEAGE

300

0.0%

55504

TRAVEL -CONVENTION & EDUCATION

3,000

1,384

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

180

0.0%

45,153 $

41,505 $

57,660 $

32,707 $

39,120

-21.7%

115,135 $

121,683 $

111,855 $

87,103 $

90,366

2.9%

TOTAL ELECTORAL BOARD

0011302

REGISTRAR

51001

SALARIES & WAGES

51003

PARTTIME SALARIES

52001

FICA

52002

12,500

4,722

17,500

3,865

1,130

-28.6%

9,765

9,220

9,895

6,854

6,533

-1.3%

RETIREMENT [VRS]

19,690

17,450

17,260

13,760

11,797

14.1%

52005

HOSPITALIZATION

31,220

26,617

28,127

25,881

28,373

11.0%

52006

GROUP INSURANCE

1,543

1,487

1,500

1,168

1,098

2.9%

52010

WORKERS COMPENSATION

N/A

53006

PRINTING

3,000

2,000

304

50.0%

53007

ADVERTISING

600

1,100

-45.5%

55201

POSTAGE

12,500

14,500

7,033

4,574

-13.8%

55203

TELECOMMUNICATION

3,120

0.0%

55401

OFFICE SUPPLIES

698

N/A

55411

BOOKS & SUBSCRIPTIONS

250

272

107

0.0%

55413

OTHER SUPPLIES

3,000

3,078

629

0.0%

G – 14

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

100

0.0%

0011302

REGISTRAR CONTINUED

55501

TRAVEL - MILEAGE

55504

TRAVEL - CONVENTION & EDUCATION

6,200

4,364

(488)

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

525

250

0.0%

55898

CARES ACT EXPENDITURES

52,241

1,144

N/A

57002

FURNITURE & FIXTURES

3,000

N/A

58002

LEASE/RENT OF BUILDINGS

300

600

150

300

-50.0%

222,448 $

212,574 $

217,532 $

209,414 $

150,025

2.3%

584,150 $

490,000 $

449,662 $

409,373

19.2%

584,150 $

490,000 $

449,662 $

409,373

19.2%

3,022,140 $

2,593,350 $

2,608,315 $

2,449,776 $

2,531,375

15.9%

167,707

25.0%

TOTAL REGISTRAR

0012100

COURTHOUSE

55899

J/A - COURTHOUSE TOTAL COURTHOUSE

0013101

POLICE

51001

SALARIES & WAGES

51002

OVERTIME

51003

PART-TIME WAGES

51006

200,000

160,000

205,788

14,615

16,855

68,967 -100.0%

DISCRETIONARY LEAVE

75,000

67,413

55,000

69,873

76,362

36.4%

51009

COMPENSATION - OFF DUTY POLICE

70,000

54,800

42,782

59,942

27.7%

52001

FICA

257,586

235,380

223,121

208,221

213,136

15.4%

52002

RETIREMENT [VRS]

514,800

392,900

393,635

366,855

344,673

30.8%

52005

HOSPITALIZATION

552,410

466,770

474,541

430,135

475,208

16.4%

52006

GROUP INSURANCE

40,345

34,185

31,799

32,827

18.0%

52010

WORKERS COMPENSATION

66,019

N/A

52012

CLOTHING ALLOWANCE

6,000

6,313

5,771

0.0%

52013

EDUCATION ASSISTANCE

8,000

(3,900)

3,900

0.0%

52016

TRAINING

60,000

55,000

54,615

23,682

9.1%

53001

PROFESSIONAL HEALTH SERVICES

25,000

16,115

10,922

0.0%

53002

PROFESSIONAL SERVICES

6,500

8,583

7,849

0.0%

53003

PROFESSIONAL SERVICES OTHER

140

210

N/A

530041

MAINTENANCE, CARS & TRUCKS

33,500

26,000

21,189

23,226

28.8%

530042

MAINTENANCE, BUILDINGS

3,000

3,586

4,342

0.0%

530043

MAINTENANCE, OFFICE EQUIPMENT

500

490

0.0%

53004V

ABANDONED VEHICLES

300

225

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

150,000

139,539

83,663

0.0%

53007

ADVERTISING

1,500

1,359

1,380

0.0%

53033

EXTERMINATING CONTRACT

400

1,150

725

0.0%

53099

DETECTIVE FUNDS

10,000

8,000

7,509

7,492

25.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 15

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

23,944

14,000

20,000

13,817

15,372

19.7%

0013101

POLICE CONTINUED

55101

ELECTRICITY

55102

HEATING

2,330

1,989

1,761

0.0%

55201

POSTAGE

2,500

1,520

3,557

0.0%

55203

TELECOMMUNICATION

56,400

48,500

56,046

48,299

16.3%

55204

RADIO

35,000

33,257

38,611

0.0%

55301

BOILER INSURANCE

160

N/A

55302

FIRE INSURANCE

4,485

N/A

55305

MOTOR VEHICLE INSURANCE

9,403

N/A

55306

SURETY BONDS

681

N/A

55307

PUBLIC OFFICIAL LIABILITY

524

N/A

55308

GENERAL LIABILITY

13,326

N/A

55401

OFFICE SUPPLIES

161

11,738

N/A

55405

LAUNDRY, HOUSEKEEPING, JANITOR

500

124

272

0.0%

55407

REPAIR & MAINTENANCE SUPPLIES

500

795

0.0%

554081

CAR & TRUCK SUPPLIES

10,500

8,000

8,783

8,719

31.3%

554082

TIRES

5,957

N/A

554083

GAS & OIL

85,000

65,000

56,791

56,243

30.8%

55409

POLICE SUPPLIES

50,000

45,000

46,370

48,320

11.1%

55410

UNIFORMS & APPAREL

50,000

30,000

52,285

47,329

66.7%

55411

BOOKS & SUBSCRIPTIONS

1,000

1,030

1,055

0.0%

55413

OTHER OPERATING SUPPLIES

20,000

22,736

12,034

0.0%

55416

AMMUNITION

17,000

12,000

16,485

10,373

41.7%

55418

FORENSICS

4,000

2,000

1,088

2,004

100.0%

55504

TRAVEL -CONVENTION & EDUCATION

10,000

6,141

7,018

0.0%

55504A

TRAVEL-EXTRADITION OF PRISONER

1,000

(2,701)

4,076

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

4,300

1,608

2,500

0.0%

57002

FURNITURE & FIXTURES

3,000

416

1,277

0.0%

57005

MOTOR VEHICLES & EQUIPMENT

3,000

1,637

1,973

0.0%

57007

ADP EQUIPMENT

410

N/A

58001

RENTAL OF EQUIPMENT

226

N/A

TOTAL POLICE

0013102

POLICE DISPATCH

53002

YORK CONTRACT/POLICE DISPATCH TOTAL POLICE DISPATCH

G – 16

5,416,955 $

4,617,243 $

4,622,042 $

4,398,883 $

4,567,592

17.2%

622,566 $

595,150 $

584,732 $

578,859

4.6%

622,566 $

595,150 $

584,732 $

578,859

4.6%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

0013103

PARKING GARAGE

51001

SALARIES

51002

OVERTIME

51003

PART-TIME WAGES

52001

- $

FY 2022 ESTIMATE 60,000 $

FY 2022 BUDGET 60,000 $

FY 2021 ACTUAL 1,000 $

FY 2020 ACTUAL

FY23 % OVER FY22

11,939 -100.0%

1,109

N/A

109,824

42,160

50,335

13,806

160.5%

FICA

8,410

10,022

969

1,815

-16.1%

52002

VRS

8,490

1,296 -100.0%

52005

HOSPITALIZATION

20,260

3,032 -100.0%

52006

GROUP INSURANCE

740

118 -100.0%

52010

WORKERS COMPENSATION

1,100

N/A

53005D

MAINTENANCE - GARAGE EQUIPMENT

2,000

3,517

0.0%

53008

LAUNDRY & DRY CLEANING

2,360

0.0%

55101

ELECTRICITY

26,578

22,200

18,736

20,381

19.7%

55203

TELEPHONE

1,800

1,403

1,523

0.0%

55302

PROPERTY INSURANCE

5,446

N/A

55407

SUPPLIES

10,000

4,389

1,817

0.0%

TOTAL PARKING GARAGE

0013201

FIRE

51001

SALARIES & WAGES

51002

SALARIES AND WAGES OVERTIME

51006

160,972 $

180,032 $

80,409 $

63,384

-10.6%

2,990,965 $

2,765,460 $

2,634,058 $

2,547,289 $

2,396,381

13.5%

126,000

106,000

94,659

97,036

18.9%

DISCRETIONARY LEAVE

80,000

75,000

80,000

68,144

80,793

0.0%

51009

SPECIAL EVENTS

45,000

20,000

12,128

27,840

125.0%

52001

FICA

248,010

214,890

201,505

199,403

190,467

23.1%

52002

RETIREMENT [VRS]

508,635

396,600

384,512

383,262

321,104

32.3%

52005

HOSPITALIZATION

674,850

540,000

575,873

527,140

554,702

17.2%

52006

GROUP INSURANCE

39,860

35,040

33,395

33,276

30,434

19.4%

52010

WORKERS COMPENSATION

102,680

N/A

52013

EDUCATION ASSISTANCE

12,000

28,057

16,042

0.0%

52016

TRAINING

29,000

52,804

30,458

0.0%

53001

PROFESSIONAL HEALTH SERVICES

40,000

23,000

16,002

10,844

73.9%

53002

PROFESSIONAL SERVICES

34,000

26,391

33,660

0.0%

530041

MAINTENANCE, CARS & TRUCKS

26,000

47,894

35,506

0.0%

530042

MAINTENANCE, BUILDINGS

15,000

12,606

18,962

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

1,500

806

1,341

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

39,500

31,015

32,301

0.0%

53033

EXTERMINATING CONTRACT

1,200

1,435

1,242

0.0%

55101

ELECTRICITY

25,141

20,000

21,000

17,321

19,664

19.7%

55102

HEATING

5,240

4,834

4,075

0.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 17

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

500

300

600

308

282

-16.7%

0013201

FIRE CONTINUED

55201

POSTAGE

55203

TELECOMMUNICATION

24,000

27,980

19,419

0.0%

55204

RADIO

52,000

44,863

40,075

0.0%

55301

BOILER INSURANCE

160

N/A

55302

FIRE INSURANCE

3,844

N/A

55305

MOTOR VEHICLE INSURANCE

12,089

N/A

55308

GENERAL LIABILITY

611

N/A

55401

OFFICE SUPPLIES

2,721

N/A

55402

FOOD SUPPLIES, FOOD SERV SUPP

25,000

1,000

1,057

55405

LAUNDRY, HOUSEKEEPING, JANITOR

5,000

4,989

4,626

0.0%

55407

REPAIR & MAINTENANCE

3,500

2,170

1,765

0.0%

554081

CAR & TRUCK SUPPLIES

15,000

26,517

19,714

0.0%

554082

TIRES

9,954

N/A

554083

GAS & OIL

36,000

25,136

29,018

0.0%

55410

UNIFORMS & APPAREL

23,000

18,000

22,879

18,201

27.8%

55411

BOOKS & SUBSCRIPTIONS

300

266

0.0%

55413

OTHER OPERATING SUPPLIES

8,500

12,930

10,710

0.0%

55415

FIRE PREVENTION

7,000

6,097

4,183

0.0%

55419

EMS SUPPLIES

20,000

17,513

18,877

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

2,000

1,000

567

1,724

100.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

1,000

1,380

565

0.0%

57001

MACHINERY & EQUIPMENT

12,000

19,044

11,107

0.0%

57002

FURNITURE & FIXTURES

1,000

1,904

1,018

0.0%

57003

COMMUNICATIONS EQUIPMENT

7,000

5,281

6,885

0.0%

57006A

EQUIPMENT-VA POWER FUNDS

37,500

28,214

33,995

0.0%

5,222,201 $

4,609,530 $

4,493,183 $

4,353,559 $

4,257,946

16.2%

1,044,350 $

1,063,885 $

1,013,545 $

1,001,947

-1.8%

1,044,350 $

1,063,885 $

1,013,545 $

1,001,947

-1.8%

59,434 $

52,762 $

42,644 $

37,950

12.6%

59,434 $

52,762 $

42,644 $

37,950

12.6%

TOTAL FIRE

0013301

JAIL

53009

REGIONAL JAIL TOTAL JAIL

0013303

JUVENILE DETENTION

53009B

JUVENILE DETENTION TOTAL JUVENILE DETENTION

G – 18

843 2400.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0013304

GROUP HOME COMMISSION

53009C

GROUP HOME COMMISSION TOTAL GROUP HOME COMMISSION

0013305

COLONIAL COMMUNITY CORRECTIONS

53009D

COLONIAL COMMUNITY CORRECTIONS TOTAL COLONIAL COMM CORRECTIONS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

42,266 $

34,822 $

90,851 $

112,627

21.4%

42,266 $

34,822 $

90,851 $

112,627

21.4%

27,191 $

24,574 $

24,574

10.6%

27,191 $

24,574 $

24,574

10.6%

371,850 $

289,460 $

334,005 $

326,282 $

287,054

11.3%

0013401

CODES COMPLIANCE

51001

SALARIES & WAGES

52001

FICA

28,446

22,040

25,551

24,670

21,537

11.3%

52002

RETIREMENT [VRS]

63,360

38,060

51,284

49,100

39,496

23.5%

52005

HOSPITALIZATION

22,520

19,500

48,387

27,337

36,984

-53.5%

52006

GROUP INSURANCE

4,965

3,304

4,454

4,239

3,744

11.5%

52010

WORKERS COMPENSATION

4,126

N/A

52016

TRAINING

2,500

388

4,423

0.0%

53002

PROFESSIONAL SERVICES

500

323

1,065

0.0%

53004

REPAIR & MAINTENANCE

300

0.0%

530041

MAINTENANCE, CARS & TRUCKS

500

648

0.0%

530043

MAINTENANCE, OFFICE EQUIPMENT

100

0.0%

53006

PRINTING

500

847

403

0.0%

53007

ADVERTISING

250

200

955

25.0%

53008C

PUBLIC EDUCATION

400

367

0.0%

55201

POSTAGE

800

854

278

0.0%

55203

TELECOMMUNICATION

7,500

6,858

6,513

0.0%

55305

MOTOR VEHICLE INSURANCE

1,791

N/A

55307

PUBLIC OFFICIAL LIABILITY

3,928

N/A

55308

GENERAL LIABILITY

306

N/A

55401

OFFICE SUPPLIES

1,339

N/A

554081

CAR & TRUCK SUPPLIES

1,000

1,121

788

0.0%

554083

GAS & OIL

2,500

3,233

2,793

0.0%

55410

UNIFORMS & APPAREL

1,000

891

697

0.0%

55411

BOOKS & SUBSCRIPTIONS

1,500

3,996

3,135

0.0%

55413

OTHER OPERATING SUPPLIES

2,000

2,500

3,675

2,068

-20.0%

55415B

ENFORCEMENT ACTION

5,000

4,780

1,105

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

2,500

1,286

2,098

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

400

350

330

350

14.3%

520,391 $

402,014 $

493,331 $

461,813 $

426,506

5.5%

TOTAL CODES COMPLIANCE

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 19

0013501

ANIMAL CONTROL

53009

ANIMAL CONTROL

FY 2023 ADOPTED

TOTAL ANIMAL CONTROL

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

18,900 $

18,900

0.0%

18,900 $

18,900

0.0%

198,756 $

204,300 $

188,738 $

191,712 $

187,045

5.3%

0014101

ENGINEERING

51001

SALARIES & WAGES

52001

FICA

15,205

15,626

14,438

14,447

14,040

5.3%

52002

RETIREMENT [VRS]

33,650

29,060

28,834

28,995

25,561

16.7%

52005

HOSPITALIZATION

8,700

10,200

20,260

18,434

20,796

-57.1%

52006

GROUP INSURANCE

2,637

2,524

2,504

2,518

2,423

5.3%

52010

WORKERS COMPENSATION

4,126

N/A

52016

TRAINING

500

200

1,590

150.0%

53002

PROFESSIONAL SERVICES

8,000

5,130

5,290

0.0%

530041

MAINTENANCE, CARS & TRUCKS

600

450

1,039

0.0%

53007

ADVERTISING

200

1,000

-80.0%

55201

POSTAGE

N/A

55203

TELECOMMUNICATION

5,000

4,583

4,749

0.0%

55307

PUBLIC OFFICIAL LIABILITY

1,047

N/A

55308

GENERAL LIABILITY

204

N/A

55401

OFFICE SUPPLIES

N/A

554081

CAR & TRUCK SUPPLIES

1,000

1,029

1,648

0.0%

554083

GAS & OIL

1,600

1,288

1,119

0.0%

55410

UNIFORMS & APPAREL

300

800

180

296

-62.5%

55411

BOOKS & SUBSCRIPTIONS

150

0.0%

55413

OTHER OPERATING SUPPLIES

1,950

1,466

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

1,000

800

25.0%

279,248 $

282,810 $

275,874 $

271,821 $

269,608

1.2%

335,912 $

365,590 $

339,650 $

347,096 $

322,021

-1.1%

4,000

6,020

4,000

2,529

1,932

0.0%

TOTAL ENGINEERING

0014102

STREETS

51001

SALARIES & WAGES

51002

SALARIES & WAGES OVERTIME

52001

FICA

25,697

26,705

26,290

24,836

22,769

-2.3%

52002

RETIREMENT [VRS]

57,440

52,370

52,265

51,563

44,943

9.9%

52005

HOSPITALIZATION

112,600

98,834

115,191

106,819

111,866

-2.2%

52006

GROUP INSURANCE

4,501

4,454

4,540

4,387

4,293

-0.9%

52010

WORKERS COMPENSATION

30,714

N/A

52016

TRAINING

500

G – 20

- -100.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

5,500

5,054

6,457

0.0%

353

4,599

N/A

0014102

STREETS CONTINUED

530041

MAINTENANCE, CARS & TRUCKS

530042

MAINTENANCE, BUILDINGS

530045

MAINTENANCE, SIGNS & ST MRKNGS

2,000

1,637

274

0.0%

530046

MAINTENANCE, TRAFFIC CONTROL

5,000

4,703

875

0.0%

53007

ADVERTISING

500

660

0.0%

53008

LAUNDRY & DRY CLEANING

3,750

3,000

3,537

4,317

25.0%

55101

ELECTRICITY

254,840

230,000

223,438

222,909

10.8%

55201

POSTAGE

105

N/A

55203

TELECOMMUNICATION

3,720

3,608

3,633

0.0%

55204

RADIO

1,050

960

1,008

932

9.4%

55302

FIRE INSURANCE

1,281

N/A

55305

MOTOR VEHICLE INSURANCE

8,955

N/A

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

55308

GENERAL LIABILITY

815

N/A

55401

OFFICE SUPPLIES

N/A

55407

REPAIR & MAINTENANCE SUPPLIES

9,000

6,594

9,948

0.0%

554081

CAR & TRUCK SUPPLIES

21,000

22,143

15,277

0.0%

554082

TIRES

432

N/A

554083

GAS & OIL

20,500

14,428

17,514

0.0%

554084

POWERED EQUIPMENT AND SUPPLIES

1,000

1,500

943

611

-33.3%

554085

SIGNS & ST MARKINGS SUPPLIES

8,750

8,500

8,606

8,882

2.9%

55410

UNIFORMS & APPAREL

3,500

3,193

3,269

0.0%

55413

OTHER OPERATING SUPPLIES

49,200

45,518

46,816

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

600

0.0%

57001

MACHINERY & EQUIPMENT

5,000

6,288

4,376

0.0%

57008

PEDESTRIAN IMPROVEMENTS

6,000

3,661

4,302

0.0%

57010

DRAINAGE - MAINTENANCE

149

N/A

58001

LEASE/RENT OF EQUIPMENT

500

0.0%

941,560 $

930,453 $

918,416 $

905,454

2.5%

TOTAL STREETS

FY 2023 ADOPTED BUDGET BUDGET DETAILS

892,800 $

G – 21

FY 2023 ADOPTED

0014103

STORMWATER MANAGEMENT

51001

SALARIES

51002

SALARIES - OVERTIME

3,000

52001

FICA

52002

108,093 $

90,750 $

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

98,727

-15.6%

128,106 $

89,810 $

1,840

3,000

484

674

0.0%

8,499

6,525

10,030

6,417

6,992

-15.3%

RETIREMENT [VRS]

18,412

12,340

19,620

11,679

13,486

-6.2%

52005

HOSPITALIZATION

46,655

31,130

54,527

26,628

36,005

-14.4%

52006

GROUP LIFE INSURANCE

1,443

1,044

1,704

1,019

1,178

-15.3%

53005

SERVICE CONTRACTS

5,000

4,905

0.0%

554083

GAS & OIL

100

0.0%

55413

OTHER OPERATING SUPPLIES

16,500

16,092

13,763

0.0%

57010

DRAINAGE MTCE

10,000

9,095

8,929

0.0%

TOTAL STORMWATER MANAGEMENT

FY 2022 ESTIMATE

217,702 $

175,229 $

248,587 $

161,244 $

184,747

-12.4%

3,900 $

3,800 $

4,446 $

3,888

2.6%

0014203

SOLID WASTE COLLECTION

53009

PURCH SVCS-JCSA-BULK WASTE

53031

GARBAGE COLLECTION

430,000

415,000

401,461

387,940

3.6%

53032

RECYCLING PROGRAM

230,000

225,000

200,249

201,515

2.2%

53033A

HOUSEHOLD CHEMICALS

21,000

20,000

19,484

19,132

5.0%

53034

COMPUTER RECYCLING

3,250

3,100

2,613

2,227

4.8%

53035

GARBAGE DISPOSAL

28,500

28,004

27,763

0.0%

55899A

ADMINISTRATION FEE - VPSA

11,000

10,750

0.0%

TOTAL SOLID WASTE COLLECTION

727,650 $

706,400 $

667,256 $

653,215

3.0%

130,072 $

135,775 $

123,239 $

126,277 $

121,865

5.5%

7,000

9,815

7,000

4,092

4,804

0.0%

0014307

BUILDING FACILITIES & MAINTENANCE

51001

SALARIES & WAGES

51002

SALARIES-OVERTIME

52001

FICA

10,486

10,860

9,963

9,712

9,380

5.2%

52002

RETIREMENT [VRS]

22,025

19,020

18,827

18,935

16,722

17.0%

52005

HOSPITALIZATION

22,520

19,170

20,260

18,642

20,796

11.2%

52006

GROUP INSURANCE

1,726

1,652

1,635

1,644

1,584

5.6%

52010

WORKERS COMPENSATION

4,126

N/A

52016

TRAINING

1,000

0.0%

530042

MAINTENANCE, BUILDINGS

56,820

56,818

59,410

64,521

0.0%

530044

MAINTENANCE-POWERED EQUIPMENT

1,000

0.0%

53005

SERVICE CONTRACTS

135,000

132,667

137,207

0.0%

53008

LAUNDRY & DRY CLEANING

2,900

2,319

2,085

0.0%

53033

EXTERMINATING CONTRACT

3,000

3,494

1,230

0.0%

55101

ELECTRICITY

118,523

99,000

88,568

92,641

19.7%

G – 22

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

0014307

BUILDING FACILITIES & MNT CONTINUED

55102

GAS - COMMUNITY CENTER

8,200

6,990

8,152

7,445

17.3%

55203

TELECOMMUNICATION

4,400

3,430

4,410

3,318

28.3%

55301

BOILER INSURANCE

1,319

N/A

55302

FIRE INSURANCE

12,815

N/A

55308

GENERAL LIABILITY

1,630

N/A

55401

OFFICE SUPPLIES

470

N/A

55402

FOOD/COFFEE

1,400

2,500

1,196

1,370

-44.0%

55405

LAUNDRY, HOUSEKEEPING, JANITOR

700

1,800

699

-61.1%

55407

REPAIR & MAINTENANCE SUPPLIES

2,000

2,338

2,998

0.0%

554081

CAR & TRUCK SUPPLIES

200

2,466

0.0%

554083

GAS & OIL

900

700

889

772

28.6%

55410

UNIFORMS & APPAREL

580

500

545

573

16.0%

55413

OTHER OPERATING SUPPLIES

4,500

6,852

3,950

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

200

0.0%

57010

BUILDING

4,200

4,000

4,253

4,098

5.0%

539,352 $

521,830 $

506,462 $

494,492 $

520,884

6.5%

416,887 $

380,980 $

381,483 $

387,445 $

363,083

9.3%

TOTAL BUILDING FACILITIES & MNT

0014308

INFORMATION TECHNOLOGY

51001

SALARIES

51003

SALARIES - PART-TIME

32,000

23,425

28,700

11.5%

52001

FICA

34,340

29,705

31,380

28,863

26,915

9.4%

52002

RETIREMENT [VRS]

70,970

54,350

58,589

59,358

50,369

21.1%

52005

HOSPITALIZATION

39,920

30,212

28,127

26,793

28,875

41.9%

52006

GROUP INSURANCE

5,595

4,691

5,088

5,116

4,743

10.0%

52010

WORKERS COMPENSATION

409

N/A

52013

EDUCATION ASSISTANCE

7,742

N/A

52016

TRAINING

2,500

1,695

0.0%

530047

MAINTENANCE - PHONES

3,500

2,000

1,930

75.0%

530048

HARDWARE MAINTENANCE

47,000

44,450

37,950

0.0%

530049

MAINTENANCE - SOFTWARE

297,650

250,150

234,489

225,984

19.0%

53004D

MAINTENANCE - COMPUTERS

55,000

52,090

48,702

0.0%

53004E

MAINTENANCE - VIDEO EQUIPMENT

13,700

12,300

12,000

10,000

11.4%

53004F

MAINTENANCE - MAPPING SYSTEM

15,000

11,000

10,466

10,479

36.4%

53004H

MAINTENANCE - PRINTERS

5,000

4,962

0.0%

53005C

MAINTENANCE - COPIERS

18,000

17,921

18,585

0.0%

53009

PURCHASED SERVICES - JCC

8,500

8,475

8,738

0.0%

55203

TELECOMMUNICATIONS

57,500

53,000

53,917

58,855

8.5%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 23

0014308

INFORMATION TECHNOLOGY CONTINUED

55308

GENERAL LIABILITY

55401

OFFICE SUPPLIES

55413

OTHER OPERATING SUPPLIES

55504 55801

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

1,082

N/A

- $

495

N/A

750

985

266

0.0%

TRAVEL - CONFERENCES

4,000

2,500

0.0%

DUES & MEMBERSHIPS

500

0.0%

TOTAL INFORMATION TECHNOLOGY

FY 2022 ESTIMATE

1,128,312 $

993,063 $

1,003,067 $

949,397 $

914,861

6.5%

280,480 $

301,460 $

271,913 $

260,974 $

265,209

3.2%

0014309

LANDSCAPING

51001

SALARIES & WAGES

51002

SALARIES & WAGES OVERTIME

2,500

3,680

1,500

952

224

66.7%

51003

PART-TIME SALARIES

5,000

5,760

21,000

1,298

9,242

-76.2%

52001

FICA

22,035

21,915

22,523

18,607

19,364

-2.2%

52002

RETIREMENT [VRS]

47,825

42,170

45,079

39,050

36,653

6.1%

52005

HOSPITALIZATION

120,945

102,291

94,931

87,349

94,186

27.4%

52006

GROUP INSURANCE

3,750

3,619

3,915

3,363

3,484

-4.2%

52010

WORKERS COMPENSATION

5,502

N/A

52013

EDUCATION ASSISTANCE

500

800

500

125

-37.5%

52016

TRAINING

600

500

596

536

20.0%

53002

PROFESSIONAL SERVICES

170,000

168,000

152,447

136,186

1.2%

530041

MAINTENANCE, CARS & TRUCKS

1,000

4,642

872

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

700

962

158

0.0%

53008

LAUNDRY & DRY CLEANING

3,200

2,800

3,072

3,346

14.3%

55201

POSTAGE

N/A

55203

TELECOMMUNICATION

2,000

4,064

1,989

0.0%

55302

FIRE INSURANCE

1,281

N/A

55305

MOTOR VEHICLE INSURANCE

1,791

N/A

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

55308

GENERAL LIABILITY

306

N/A

55401

OFFICE SUPPLIES

N/A

55403

AGRICULTURAL SUPPLIES

28,700

27,500

28,290

27,281

4.4%

55408

VEHICLE POWERED EQUIPMENT-SUPP

800

1,099

822

0.0%

554081

CAR & TRUCK SUPPLIES

4,000

5,742

7,568

0.0%

554082

TIRES

686

N/A

554083

GAS & OIL

7,100

8,500

6,507

7,104

-16.5%

554084

POWERED EQUIPMENT AND SUPPLIES

2,700

4,300

1,316

2,438

-37.2%

55410

UNIFORMS & APPAREL

2,500

3,300

1,961

2,475

-24.2%

55411

BOOKS & SUBSCRIPTIONS

N/A

G – 24

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0014309

LANDSCAPING CONTINUED

55413

OTHER OPERATING SUPPLIES

55415A

LITTER CONTROL

55504

FY 2023 ADOPTED $

26,000 $

FY 2022 ESTIMATE 16,700 $

FY 2022 BUDGET 16,700 $

FY 2021 ACTUAL 22,120 $

FY 2020 ACTUAL

FY23 % OVER FY22

27,892

55.7%

5,500

1,550

3,076

0.0%

TRAVEL - CONVENTION & EDUCATION

500

143

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

100

0.0%

57005

MOTOR VEHICLES & EQUIPMENT

3,500

8,460

0.0%

58001

LEASE/RENT OF EQUIPMENT

2,000

1,000

6,259

194

100.0%

743,935 $

732,395 $

712,361 $

652,931 $

668,902

4.4%

117,000 $

111,002 $

107,203 $

109,181

5.4%

117,000 $

111,002 $

107,203 $

109,181

5.4%

TOTAL LANDSCAPING

0015101

PAYMENT TO LOCAL HEALTH DEPT

55601

PAYMENT TO LOCAL HEALTH DEPT TOTAL PMT TO LOCAL HEALTH DEPT

0015101

PMT TO OLDE TOWNE HEALTH CLINIC

55602

PMT TO OLDE TOWNE HEALTH CLINIC

112,800 $

109,511 $

109,511

3.0%

TOTAL PMT TO OLDE TOWNE HEALTH CLINIC

112,800 $

109,511 $

109,511

3.0%

259,000 $

255,000

0.0%

259,000 $

259,000

259,000 $

255,000

0.0%

2,100 $

2,000 $

805 $

2,000

5.0%

0015205

COMMUNITY SERVICES BOARD

55602A

COLONIAL BEHAVIORAL HEALTH TOTAL COMMUNITY SERVICES BOARD

0015302

PUBLIC ASSISTANCE

55305

MOTOR VEHICLE INSURANCE

55701

GENERAL RELIEF - LOCAL CONT

55703

COMPREHENSIVE SERVICES ACT

55705

YOUTH & SENIOR INITIATIVE

55706

COMPREHENSIVE SVC ACT - ADMIN

55707

2,000 $

1,005,006

770,967

735,664

666,602

30.4%

227,650

136,590

0.0%

15,000

5,000

5,000 -100.0%

7,886

7,885

AT-RISK PREVENTION

30,000

30,000 -100.0%

55708

SUMMER YOUTH PROGRAM

25,000

35,000

35,000 -100.0%

55709

WHF GRANT

275,000

265,000

296,726

55710

HOMELESSNESS PREVENTION

55,000

55711

YOUTH PROGRAMS

35,000

N/A

55712

SENIOR/ADULT PROGRAMS

20,000

N/A

55714

VDHCD COVID-19 STATE GRANT

47,407

N/A

55715

OUTREACH PROGRAMS

55,000

N/A

1,198,077

16.4%

TOTAL PUBLIC ASSISTANCE

FY 2023 ADOPTED BUDGET BUDGET DETAILS

1,627,642 $

1,398,503 $

1,441,138 $

260,000

0.0%

3.8%

55,000 -100.0%

G – 25

0015305

PUBLIC ASSISTANCE-TRANSPORT

530041

MAINTENANCE, CARS & TRUCKS

554081

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

0.0%

150 $

473 $

CAR & TRUCK SUPPLIES

200

150

198

33.3%

554082

TIRES

200

0.0%

554083

GAS & OIL

3,000

1,407

1,960

0.0%

3,550 $

3,500 $

2,078 $

1,983

1.4%

15,000 $

15,000

0.0%

TOTAL PUBLIC ASSISTANCE TRANSPORT

0016101

SCHOOL BOARD

51001

SALARIES & WAGES

52001

FICA

53002B

SCHOOLS - SPECIAL PROGRAMS TOTAL SCHOOL BOARD

FY 2022 ESTIMATE

1,150

765

1,150

1,147

0.0%

2,454

N/A

18,602 $

16,147

0.0%

8,191,977 $

8,126,418

5.0%

16,150 $

15,765 $

16,150 $

0016103

SCHOOL OPERATIONS

56001

SCHOOLS

56002A

SALES TAX FOR EDUCATION

1,576,279

1,347,682

N/A

56003

SCHOOLS CARES ACT ALLOCATION

287,029

N/A

9,474,100

0.0%

165,597

3.5%

TOTAL SCHOOL OPERATIONS

9,673,306 $

9,214,181 $

9,673,306 $

9,214,181 $

173,388 $

179,200 $

9,214,181 $

9,214,181 $ 10,055,285 $

0017101

RECREATION ADMINISTRATION

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

98,000

65,660

78,000

57,506

57,280

25.6%

52001

FICA

20,761

16,468

12,816

16,977

16,599

62.0%

52002

RETIREMENT [VRS]

29,440

25,030

25,667

24,903

23,060

14.7%

52005

HOSPITALIZATION

31,220

23,348

28,127

23,788

28,875

11.0%

52006

GROUP INSURANCE

2,307

2,118

2,229

2,134

2,157

3.5%

52010

WORKERS COMPENSATION

2,751

N/A

52016

TRAINING

800

249

0.0%

53001

PROFESSIONAL HEALTH SERVICES

300

135

0.0%

53002

PROFESSIONAL SERVICES

1,500

N/A

530041

MAINTENANCE, CARS & TRUCKS

400

353

0.0%

530042

MAINTENANCE, BUILDINGS

10,000

5,597

7,337

0.0%

530043

MAINTENANCE, OFFICE EQUIPMENT

100

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

1,000

374

684

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

48,200

47,100

46,560

32,371

2.3%

53007

ADVERTISING

800

478

0.0%

53033

EXTERMINATING CONTRACT

3,940

1,432

880

0.0%

55101

ELECTRICITY

40,705

34,000

29,458

31,035

19.7%

G – 26

167,530 $

169,883 $

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0017101

RECREATION ADMINISTRATION CONTINUED

55102

HEATING

55201

POSTAGE

55203

TELECOMMUNICATION

55302

FY 2023 ADOPTED $

2,700 $

FY 2022 ESTIMATE 2,700 $

FY 2022 BUDGET 2,700 $

FY 2021 ACTUAL 4,022 $

FY 2020 ACTUAL

FY23 % OVER FY22

2,675

0.0%

100

0.0%

3,000

3,884

3,747

0.0%

FIRE INSURANCE

6,407

N/A

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

55308

GENERAL LIABILITY

306

N/A

55401

OFFICE SUPPLIES

975

N/A

55405

LAUNDRY, HOUSEKEEPING, JANITOR

3,000

416

1,291

0.0%

55408

VEHICLE POWERED EQUIPMENT-SUPP

100

0.0%

554083

GAS & OIL

N/A

55413

OTHER OPERATING SUPPLIES

2,600

1,544

1,472

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

2,000

(97)

587

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

800

650

550

0.0%

475,661 $

424,564 $

427,109 $

391,057 $

387,893

11.4%

112,152 $

104,550 $

109,260 $

99,200 $

57,775

2.6%

160,000

110,580

130,000

105,648

86,599

23.1%

TOTAL RECREATION ADMINISTRATION

0017102

RECREATION PARKS

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

52001

FICA

20,820

14,410

8,358

15,458

10,839

149.1%

52002

RETIREMENT [VRS]

19,178

14,285

16,859

14,849

6,448

13.8%

52005

HOSPITALIZATION

17,400

10,657

15,734

11,172

6,247

10.6%

52006

GROUP INSURANCE

1,503

1,221

1,464

1,268

575

2.7%

52010

WORKERS COMPENSATION

5,502

N/A

530042

MAINTENANCE, BUILDINGS

1,800

1,292

4,966

0.0%

530044

MAINTENANCE, EQUIPMENT

2,000

1,912

1,326

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

10,000

9,700

10,269

3,778

3.1%

53006

PRINTING

1,000

342

210

0.0%

53007

ADVERTISING

400

347

167

0.0%

55101

ELECTRICITY

4,446

3,700

3,712

3,036

20.2%

55203

TELECOMMUNICATION

3,555

3,983

3,933

0.0%

55302

FIRE INSURANCE

1,922

N/A

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

55308

GENERAL LIABILITY

204

N/A

55401

OFFICE SUPPLIES

676

N/A

55403

AGRICULTURAL SUPPLIES

10,000

7,000

8,141

4,473

42.9%

55404

MEDICAL SUPPLIES

N/A

55405

LAUNDRY, HOUSEKEEPING, JANITOR

2,000

1,789

1,737

0.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 27

0017102

RECREATION PARKS CONTINUED

55407

REPAIR & MAINTENANCE SUPPLIES

55408

VEHICLE POWERED EQUIPMENT - SUPPLIES

554081

FY 2023 ADOPTED $

1,500 $

FY 2022 ESTIMATE 1,500 $

FY 2022 BUDGET 1,500 $

FY 2021 ACTUAL 1,350 $

FY 2020 ACTUAL

FY23 % OVER FY22

242

0.0%

250

228

178

0.0%

CAR & TRUCK SUPPLIES

N/A

554083

GAS & OIL

N/A

554084

EQUIPMENT SUPPLIES

600

421

462

0.0%

55410

UNIFORMS & APPAREL

1,500

996

218

0.0%

55411

BOOKS & SUBSCRIPTIONS

N/A

55413

OTHER OPERATING SUPPLIES

4,800

4,098

3,025

0.0%

55414

MERCHANDISE FOR RESALE

8,000

6,597

4,165

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

300

140

0.0%

57001

MACHINERY & EQUIPMENT

500

216

636

0.0%

57005

MOTOR VEHICLES & EQUIPMENT

6,000

5,401

4,363

0.0%

58001

LEASE/RENT OF EQUIPMENT

3,000

1,963

1,169

0.0%

392,704 $

313,308 $

339,280 $

300,664 $

215,393

15.7%

191,060 $

195,090 $

202,307 $

205,351 $

192,989

-5.6%

TOTAL RECREATION PARKS

0017104

RECREATION PROGRAMS

51001

SALARIES & WAGES

51002

SALARIES & WAGES OVERTIME

51003

1,620

596

N/A

PART-TIME SALARIES

38,000

28,000

21,428

24,885

35.7%

52001

FICA

17,525

16,870

16,777

18,015

18,706

4.5%

52002

RETIREMENT [VRS]

32,538

27,660

33,723

31,442

28,174

-3.5%

52005

HOSPITALIZATION

45,650

39,116

35,994

33,006

37,191

26.8%

52006

GROUP INSURANCE

2,550

2,777

2,929

2,663

2,642

-12.9%

52010

WORKERS COMPENSATION

11,691

N/A

53002

PROFESSIONAL SERVICES

149,000

145,000

61,497

96,919

2.8%

53004

REPAIR & MAINTENANCE

200

192

115

0.0%

530041

MAINTENANCE, CARS & TRUCKS

200

444

0.0%

530042

MAINTENANCE, BUILDINGS

6,000

3,285

5,805

0.0%

530043

MAINTENANCE, OFFICE EQUIPMENT

250

105

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

500

115

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

6,000

3,623

1,724

0.0%

53006

PRINTING

500

151

128

0.0%

53007

ADVERTISING

500

386

0.0%

53008

LAUNDRY & DRY CLEANING

150

0.0%

55101

ELECTRICITY

14,965

12,500

11,711

10,097

19.7%

55201

POSTAGE

100

0.0%

55203

TELECOMMUNICATION

3,470

3,376

4,101

0.0%

G – 28

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0017104

RECREATION PROGRAMS CONTINUED

55301

BOILER INSURANCE

55302

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

200

N/A

- $

FIRE INSURANCE

1,922

N/A

55305

MOTOR VEHICLE INSURANCE

1,343

N/A

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

55308

GENERAL LIABILITY

204

N/A

55401

OFFICE SUPPLIES

442

N/A

55405

LAUNDRY, HOUSEKEEPING, JANITOR

2,500

2,151

1,931

0.0%

55407

REPAIR & MAINTENANCE SUPPLIES

500

163

0.0%

55408

VEHICLE POWERED EQUIPMENT - SUPPLIES

250

0.0%

554081

CAR & TRUCK SUPPLIES

250

1,260

565

0.0%

554083

GAS & OIL

3,700

3,525

2,658

0.0%

554084

EQUIPMENT SUPPLIES

300

238

233

0.0%

55410

UNIFORMS & APPAREL

1,000

349

437

0.0%

55411

BOOKS & SUBSCRIPTIONS

N/A

55412

EDUCATIONAL & RECREATIONAL SUP

9,000

5,809

7,520

0.0%

55413

OTHER OPERATING SUPPLIES

11,000

9,000

10,239

5,185

22.2%

55504

TRAVEL - CONVENTION & EDUCATION

1,500

592

123

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

400

315

220

0.0%

57001

MACH & EQUIP (PARK & REC DEV)

13,000

10,825

6,699

0.0%

57005

MOTOR VEHICLES & EQUIPMENT

500

316

0.0%

58001

LEASE/RENT OF EQUIPMENT

8,000

5,127

5,810

0.0%

561,058 $

536,403 $

545,000 $

438,099 $

471,906

2.9%

45,900 $

49,250 $

44,135 $

45,345 $

43,626

4.0%

TOTAL RECREATION PROGRAMS

0017108

CEMETERY

51001

SALARIES & WAGES

51002

SALARIES & WAGES OVERTIME

52001

FY 2022 ESTIMATE

2,800

1,800

958

FICA

3,512

3,760

3,514

3,331

3,231

-0.1%

52002

RETIREMENT [VRS]

7,771

6,780

6,743

6,780

5,977

15.2%

52005

HOSPITALIZATION

15,435

13,145

13,890

12,781

14,260

11.1%

52006

GROUP INSURANCE

610

589

586

589

520

4.1%

52010

WORKERS COMPENSATION

1,375

N/A

53008

LAUNDRY & DRY CLEANING

400

355

393

0.0%

55101

ELECTRICITY

718

600

552

331

19.7%

55203

TELECOMMUNICATION

2,800

2,000

2,896

2,335

40.0%

55307

PUBLIC OFFICIAL LIABILITY

262

N/A

554083

GAS & OIL

120

-25.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

1,734 -100.0%

G – 29

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

0.0%

0017108

CEMETERY CONTINUED

554084

EQUIPMENT SUPPLIES

55413

OTHER OPERATING SUPPLIES

3,000

2,000

2,256

4,179

50.0%

57006

REPURCHASE OF CEMETERY LOTS

1,000

1,675

300

0.0%

TOTAL CEMETERY

0017302

REGIONAL LIBRARY

55413A

BLDGS,GRNDS-MAINTENANCE&MATRLS

56002

REGIONAL LIBRARY TOTAL REGIONAL LIBRARY

0018101

PLANNING

51001

SALARIES & WAGES

51003

PART-TIME SALARIES

52001

500 $

81,736 $

82,944 $

77,288 $

78,048 $

78,610

5.8%

- $

1,125 $

5,519

N/A

917,956

906,654

904,244

1.2%

917,956 $

906,654 $

905,369 $

909,763

1.2%

310,687 $

287,880 $

301,075 $

306,524 $

306,103

3.2%

872

N/A

FICA

23,768

20,840

23,032

22,418

22,379

3.2%

52002

RETIREMENT [VRS]

52,915

38,310

46,269

48,005

40,930

14.4%

52005

HOSPITALIZATION

61,165

44,876

54,605

50,245

52,273

12.0%

52006

GROUP INSURANCE

4,147

3,197

4,018

4,040

3,848

3.2%

52010

WORKERS COMPENSATION

1,100

N/A

52016

TRAINING

3,000

2,000

650

375

50.0%

53001A

COMPREHENSIVE PLAN

4,126

N/A

53004

REPAIR & MAINTENANCE

100

0.0%

530041

MAINTENANCE, CARS & TRUCKS

250

0.0%

53006

PRINTING

2,000

347

307

0.0%

53007

ADVERTISING

7,000

10,784

5,720

0.0%

55201

POSTAGE

1,200

964

1,528

0.0%

55203

TELECOMMUNICATION

10,000

6,000

8,124

8,018

66.7%

55305

MOTOR VEHICLE INSURANCE

672

N/A

55307

PUBLIC OFFICIAL LIABILITY

3,928

N/A

55308

GENERAL LIABILITY

204

N/A

55401

OFFICE SUPPLIES

1,457

N/A

554081

CAR & TRUCK SUPPLIES

100

129

0.0%

554083

GAS & OIL

100

200

280

-50.0%

55411

BOOKS & SUBSCRIPTIONS

200

142

55413

OTHER OPERATING SUPPLIES

5,000

2,971

1,450

0.0%

55501

TRAVEL - MILEAGE

300

0.0%

55504

TRAVEL - CONVENTION & EDUCATION

6,000

1,686

0.0%

G – 30

95 -100.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

0018101

PLANNING CONTINUED

55505

AWARD PROGRAMS

55801

DUES & ASSOCIATION MEMBERSHIPS

57001

MACHINERY & EQUIPMENT

TOTAL PLANNING

- $

FY 2022 ESTIMATE - $

FY 2022 BUDGET - $

FY 2021 ACTUAL - $

FY 2020 ACTUAL

FY23 % OVER FY22

300

N/A

2,500

1,377

1,084

0.0%

500

0.0%

490,732 $

428,453 $

462,349 $

456,621 $

458,866

6.1%

2,759 $

2,759

0.0%

5,000

0.0%

21,200

21,102

0.5%

3,000

1,000

200.0%

15,400

15,278

12,278

0.8%

5,000

7,500

7,500 -100.0%

0018102

OUTSIDE AGENCIES

61010

PEN. COMM. ON HOMELESSNESS

61025

CHILD DEV. RESOURCES

61035

ADVANCING COMMUNITY EXCELLENCE

61040

LITERACY FOR LIFE

61045

PENINSULA AGENCY ON AGING

61055

COMMUNITY SERVICES COALITION

61060

HOSPICE OF WILLIAMSBURG

10,000

7,500

33.3%

61065

AVALON

19,000

0.0%

61070

ARC OF GREATER WMSBG HUMAN SRV

2,500

1,500

66.7%

61075

COLONIAL CASA

6,000

0.0%

61110

3E RESTORATION

2,000

61115

HOUSE OF MERCY

8,000

5,000

2,000

1,000

60.0%

61120

HOUSING PARTNERSHIP

2,500

0.0%

61125

BACON ST YOUTH/FAMILY SERVICES

5,000

N/A

62010

TNCC - SITE IMPROVEMENTS

18,489

16,026

9,863

0.0%

62035

TNCC - HISTORIC TRIANGLE CAMPUS

2,463

2,382

N/A

62045

TNCC - WORKFORCE DEV. CTR.

10,500

0.0%

62060

HAMPTON RDS PLANNING DISTRICT

31,313

30,579

30,252

12,146

2.4%

62075

PENINSULA COUNCIL WORK. DEV.

3,734

5,947

-37.2%

62085

HERITAGE HUMANE SOCIETY

25,000

0.0%

62095

FARMERS MARKET

3,800

0.0%

62100

WMSBG LAND CONSERVANCY

5,000

0.0%

62140

VIRGINIA COOPERATIVE EXTENSION

5,602

0.0%

62145

VIRGINIA FIRST CITIES

12,807

12,777

N/A

62150

BIKEWALK WILLIAMSBURG

2,000

0.0%

63010

WILLIAMSBURG MUSIC CLUB

3,000

3,800

3,300

3,100

-21.1%

63015

VA SYMPHONY - MATOAKA CONCERT

9,250

8,843

0.0%

63030

WMSBG SYMPHONY ORCHESTRA

15,900

15,800

16,000

0.0%

63035

VIRGINIA SYMPHONY

13,500

14,500

11,300

10,900

-6.9%

63040

WMSBG WOMENS CHORUS INC.

2,400

2,300

2,500

0.0%

63045

TIDEWATER CLASSIC GUITAR

2,000

2,100

1,500

1,300

-4.8%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

- -100.0%

G – 31

0018102

OUTSIDE AGENCIES CONTINUED

63055

WILLIAMSBURG CHORAL GUILD

63070

VIRGINIA OPERA

63075

WILLIAMSBURG YOUTH ORCHESTRA

63080

WILLIAMSBURG PLAYERS

63085

VA REPERTORY THEATRE

63090

FY 2023 ADOPTED $

3,900 $

FY 2022 ESTIMATE 5,000 $

FY 2022 BUDGET 5,000 $

FY 2021 ACTUAL 5,500 $

FY 2020 ACTUAL

FY23 % OVER FY22

5,400

-22.0%

10,000

13,800

10,300

10,100

-27.5%

5,000

N/A

11,400

11,000

10,400

11,000

3.6%

1,500

N/A

YOUNG AUDIENCES

4,000

3,900

4,000

0.0%

63100

INSTITUTE FOR DANCE

3,900

3,000

2,300

2,000

30.0%

63110

MUSCARELLE MUSEUM

9,000

N/A

63115

WMSBG CONTEMPORARY ART CENTER

10,400

11,000

11,300

11,000

-5.5%

63120

CHESAPEAKE BAY WIND ENSEMBLE

500

0.0%

63125

AN OCCASION FOR THE ARTS

5,000

9,000

10,100

11,500

-44.4%

63130

WHRO-TV

3,000

3,300

3,000

2,900

-9.1%

63145

ARTS COMMISSION-ADM EXPENSES

1,500

2,000

535

1,000

-25.0%

63160

PANGLOSSIAN PRODUCTIONS

1,900

3,800

4,800 -100.0%

63165

STAGELIGHTS

2,500

2,300

0.0%

63170

CELEBRATE YORKTOWN

2,200

N/A

63175

GLOBAL FILM FESTIVAL WAAC

9,000

7,200

9,500

0.0%

63180

WILLIAMSBURG BOOK FESTIVAL

1,000

1,300

N/A

63190

OPERA IN WILLIAMSBURG

15,900

14,100

0.0%

63200

VIRGINIA ARTS FESTIVAL

9,000

8,300

9,000

0.0%

63205

JAMESTOWN-YORKTOWN FN

5,300

2,700

63206

OPEN DOOR CONCERTS

700

1,000

500

-30.0%

63220

FLUTE FRENZY

2,500

3,000

2,600

-16.7%

63225

VIRGINIA STAGE COMPANY

1,000

600

0.0%

63230

ACCORDION RENAISSANCE

1,000

1,100

1,000

800

-9.1%

63240

ART AT THE RIVER

1,900

2,200

N/A

63245

AURA CURIATLAS PHYS THEATRE

2,000

2,500

2,400

N/A

63265

WMSBG YOUTH HARP SOCIETY

1,500

N/A

63270

VA REGIONAL BALLET

8,500

8,000

6,500

7,500

6.3%

64010

HIGH SPEED RAIL COALITION

4,500

0.0%

64015

WILLIAMSBURG AREA TRANSPORT

375,975

338,378

375,975

0.0%

61020

WMSBG FAITH IN ACTION

5,000

0.0%

62025

COLONIAL SOIL & WATER CONSERVA

6,500

5,500

0.0%

62120

FEDERAL FACILITIES ALLIANCE

7,729

7,692

7,592

7,702

0.5%

62130

REG. ECON DEV INITIATIVES

14,614

14,424

14,658

0.0%

728,232

0.7%

TOTAL OUTSIDE AGENCIES

G – 32

788,365 $

783,087 $

734,663 $

- -100.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

0018999

TRANSFERS

59992

TRANSFER TO TOURISM FUND

59994

TRANSFER TO CIP FUND TOTAL TRANSFERS

TOTAL EXPENDITURES

FY 2023 ADOPTED BUDGET BUDGET DETAILS

2,205,000 $ 8,719,832

FY 2022 ESTIMATE 2,205,000 $ 10,238,661

FY 2022 BUDGET 2,205,000 $ 940,635

FY 2021 ACTUAL 2,205,000 $ -

FY 2020 ACTUAL

FY23 % OVER FY22

2,205,000

0.0%

827.0%

$ 10,924,832 $ 12,443,661 $

3,145,635 $

2,205,000 $

2,205,000

247.3%

39,632,155 $

39,457,697 $

36,285,746

28.3%

50,863,366 $

48,713,422 $

G – 33

REVENUES & EXPENDITURES

TOURISM FUND – DETAIL REVENUES

0030002

TOURISM FUND REVENUE

41121A

TRANSFER IN FROM GENERAL FUND

42050

$2 LODGING TAX

44100

LOCAL 1% SALES TAX

44500

TRANSFER FROM FUND BALANCE TOTAL TOURISM REVENUE

FY 2023 ADOPTED $

2,205,000 $

FY 2022 ESTIMATE 2,205,000 $

FY 2022 BUDGET 2,205,000 $

FY 2021 ACTUAL 2,205,000 $

FY 2020 ACTUAL

FY23 % OVER FY22

2,205,000

0.0%

909,100

905,000

715,000

617,886

748,242

27.1%

1,900,000

1,850,000

1,973,334

1,949,303

2.7%

462,287

5,014,100 $

4,960,000 $

FY 2023 ADOPTED

FY 2022 ESTIMATE

5,232,287 $

4,796,220 $

- -100.0% 4,902,545

-4.2%

FY 2020 ACTUAL

FY23 % OVER FY22

51,059

4.0%

EXPENDITURES

0033900

TOURISM FUND ADMINISTRATIVE

51001

SALARIES & WAGES

52001

FICA

52002

66,300 $

66,900 $

FY 2022 BUDGET 63,750 $

FY 2021 ACTUAL 68,183 $

5,072

4,960

4,877

4,893

3,619

4.0%

RETIREMENT-VRS

11,340

8,135

9,837

10,892

7,099

15.3%

52005

HOSPITALIZATION

22,520

20,220

20,260

18,642

16,059

11.2%

52006

GROUP LIFE INSURANCE

888

960

854

900

639

4.0%

52016

TRAINING

2,500

1,000

2,000

300

25.0%

53002

PROFESSIONAL SERVICES

99,000

100,000

120,000

13,945

10,200

-17.5%

530043

MAINTENANCE, OFFICE EQUIPMENT

500

170

500

169

1,024

0.0%

55201

POSTAGE

N/A

55203

TELECOMMUNICATION

2,000

585

2,000

583

638

0.0%

55401

OFFICE SUPPLIES

1,084

N/A

55411

BOOKS & SUBSCRIPTIONS

15,000

13,825

15,000

0.0%

55413

OTHER OPERATING SUPPLIES

2,500

1,585

2,500

2,129

4,089

0.0%

55501

TRAVEL - MILEAGE

750

-93.3%

55504

TRAVEL - CONVENTION & EDUCATION

29,200

2,750

5,000

143

589

484.0%

G – 34

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0033900

TOURISM FUND ADMINISTRATIVE CONTINUED

55801

DUES & ASSOCIATION MEMBERSHIPS

55869

CONTINGENCY TOTAL TOURISM FUND ADMIN

0033910

TOURISM MARKETING

62065

MAINT EFFORT - CHAMBER/TOURISM

67030

HISTORIC TRIANGLE MARKETING

67900

TOURISM EFFORT RESERVE TOTAL TOURISM MARKETING

0033920

TOURISM DEVELOPMENT

62015

HOTEL/MOTEL ASSOCIATION

62020

KINGSMILL CHAMPIONSHIP

62070

COLONIAL WMSBG FOUNDATION

63020

WILLIAMSBURG LIVE

63125

AN OCCASION FOR THE ARTS

63150

CULTUREFIX

63176

GLOBAL FILM FESTIVAL CITY OSA

67010

TOURISM CONTINGENCY - GRANTS

67020

FY 2023 ADOPTED $

2,640 $ 1,600

FY 2022 ESTIMATE 2,040 $ -

FY 2022 BUDGET 3,000 $ 1,612

FY 2021 ACTUAL 764 $ -

FY 2020 ACTUAL

FY23 % OVER FY22

755

-12.0%

-0.7%

261,110 $

223,130 $

251,940 $

121,276 $

97,245

3.6%

800,000 $

800,000

0.0%

454,550

452,500

357,500

308,943

374,121

27.1%

N/A

1,254,550 $

1,252,500 $

1,157,500 $

1,108,943 $

1,174,121

8.4%

11,000 $

10,000

0.0%

15,000

N/A

1,300,000

0.0%

125,000

80,000

0.0%

25,000

20,000

0.0%

340,000

275,000

75,000

0.0%

25,000

0.0%

150,000

100,000

150,000

0.0%

DOWNTOWN VIBRANCY IMPLEMENTATI

N/A

67030

HISTORIC TRIANGLE MARKETING

N/A

67040

TOURISM DEVELOPMENT GRANT PRG

357,440

N/A

67045

TOURISM DEV GRANT PRG-PRIOR YR

N/A

TOTAL TOURISM DEVELOPMENT

2,348,440 $

1,926,000 $

1,976,000 $

1,711,000 $

1,570,000

18.8%

- $

N/A

0033930

TOURISM GRANT AWARDS

67050

2019-DOWNTOWN PARKING LOT IMPR

67055

2019-KIWANIS PARK 4TH FIELD

1,162,941

670,847

35,199

67060

2019-WAYFINDING SIGNAGE

233,663

16,338

N/A

67065

2019-CW HENRY ST RESTROOM IMPR

N/A

67070

2019-CITYSQPLAZA FURNITURE WRL

10,000

N/A

67075

2019-PORTABLE STAGE PARKS REC

100,000

N/A

67080

2019-INDOOR SPORTS COMPLEX

1,150,000

1,223,748

800,000

76,253

43.8%

11,860

-21.8%

TOTAL TOURISM GRANT AWARDS

FY 2023 ADOPTED BUDGET BUDGET DETAILS

1,150,000 $

2,620,351 $

1,470,847 $

227,789 $

1,860 -100.0%

G – 35

0033940

TOURISM RESILIENCY

67075

2019-PORTABLE STAGE PARKS REC

67085

FY 2023 ADOPTED $

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL 69,177 $

FY 2020 ACTUAL

FY23 % OVER FY22

N/A

- $

DOG STREET PUBLIC SEATING

1,299

81,462

N/A

67090

TARGETED INDUSTRY STUDY

10,260

N/A

67091

BOAT BIKE TRAIL PROJECT

76,000

- -100.0%

67092

PROJECTION PROJECT

300,000

20,903

- -100.0%

67095

PLANTER BARRICADES

43,982

TOTAL TOURISM RESILIENCY

- $

376,000 $

145,621 $

TOTAL EXPENDITURES

5,014,100 $

6,397,981 $

5,232,287 $

3,314,629 $

N/A

81,462 -100.0%

2,934,688

-4.2%

0038999

TRANSFER TO RESERVE/OTHER

59994

TRANSFER TO CIP FUND

165,000

N/A

59995

TRANSFER TO EDA BUSINESS GRANT

N/A

59996

TRANSFER TO GENERAL FUND

2,500,000

N/A

1,967,857

N/A

TRANSFER TO FUND BALANCE TOTAL TRANSFER TO RESERVE/OTHER

- $

2,665,000 $

1,967,857

N/A

TOTAL EXPENDITURES AND TRANSFERS

5,014,100 $

6,397,981 $

5,232,287 $

5,979,629 $

4,902,545

N/A

G – 36

FY 2023 ADOPTED BUDGET BUDGET DETAILS

REVENUES & EXPENSES

UTILITY FUND – DETAILS REVENUES 0100610

UTILITY FUND REVENUE

41101

WATER SERVICE

41101A

SEWER SERVICE

41102

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

4,800,000 $

4,732,800 $

4,347,330 $

4,228,181 $

4,349,873

10.4%

2,500,000

2,400,000

2,060,250

2,193,210

2,115,250

21.3%

WATER CONNECTIONS

12,800

15,000

2,500

800

412.0%

411021

HRSD TAP FEES

80,000

53,340

117,065

0.0%

41102A

SEWER CONNECTIONS

3,000

800

0.0%

41103

PENALTY - WATER & SEWER

20,000

5,000

20,000

109

16,597

0.0%

41110

OTHER SOURCES

25,000

126,869

26,541

0.0%

41111

ENTERPRISE - INTEREST EARNINGS

10,000

5,000

20,000

6,258

65,390

-50.0%

41118

WATER TOWER USAGE

226,374

222,000

222,373

2.0%

41120

WATER & SEWER AVAILABILITY

100,000

332,000

264,000

0.0%

41121

TRANSFER FROM NET POSITION-CIP

1,751,965

1,869,015

915,000

91.5%

41122

XFER UNRESTRICTED NET POS-OPER

33,410

395,645

- -100.0%

43036

CARES ACT REIMBURSEMENT

71,796

TOTAL UTILITY FUND REVENUES

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2022 ESTIMATE

9,529,139 $

9,490,225 $

8,190,725 $

7,234,936 $

N/A

7,178,689

16.3%

G – 37

EXPENSES 0101900

UTILITY ADMINISTRATION

51001

SALARIES & WAGES REGULAR

51002

SALARIES - OVERTIME

52001

FY 2023 ADOPTED $

342,520 $

FY 2022 ESTIMATE 335,910 $

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

335,910 $

279,981 $

282,328

2.0%

N/A

FICA

26,665

25,700

19,961

19,181

3.8%

52002

RETIREMENT [VRS]

58,160

51,380

70,181

31,383

13.2%

52004

DENTAL

N/A

52005

HOSPITALIZATION

36,930

42,280

20,263

22,368

-12.7%

52006

GROUP INSURANCE

4,557

4,460

2,821

2,726

2.2%

52009

UNEMPLOYMENT INSURANCE

N/A

52010

WORKERS COMPENSATION

4,300

4,214

4,126

0.0%

52011

CAR ALLOWANCE

N/A

52013

EDUCATION ASSISTANCE

N/A

52014

CONTINGENCY PAY PLAN

86,720

40,000

116.8%

53002

PROFESSIONAL SERVICE-OTHER

13,000

12,685

7,935

0.0%

53006

PRINTING & BINDING

500

170

-100.0%

53007

ADVERTISING

500

1,116

0.0%

55201

POSTAGE

750

6,000

245

759

-87.5%

55203

TELECOMMUNICATION

5,200

4,500

5,398

4,489

15.6%

55204

RADIO

700

500

672

622

40.0%

55301

BOILER

N/A

55302

FIRE

680

675

663

641

0.7%

55304

OTHER PROPERTY

N/A

55305

MOTOR VEHICLE

1,580

1,573

1,542

1,343

0.4%

55401

OFFICE SUPPLIES

2,195

1,227

N/A

554083

GAS & OIL

N/A

55411

BOOKS & SUBSCRIPTIONS

N/A

55413

OTHER OPERATING SUPPLIES

4,400

2,160

2,216

0.0%

55501

TRAVEL (MILEAGE)

N/A

55504

TRAVEL (CONVENTION & EDUCATION)

2,000

0.0%

555801

DUES & SUBSCRIPTIONS

300

410

0.0%

55869

COMPENSATION CONTINGENCY

N/A

55898B

COVID MUNICIPAL UTILITY RELIEF

71,796

N/A

57002

FURNITURE & FIXTURES

300

823

0.0%

57008A

OVERHEAD CHARGES

1,012,000

1,041,479

855,646

0.0%

57009

DEPRECIATION EXPENSE - INACTIVE

N/A

57009A

DEPRECIATION EXPENSE TOTAL UTILITY ADMINISTRATION

G – 38

830,000 $

2,431,262 $

830,000 2,380,278 $

822,596 2,360,595 $

829,028

0.0%

2,067,458

2.1%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

503,940 $

452,478 $

454,170

5.9%

FY 2022 ESTIMATE

0101910

FILTER PLANT

51001

SALARIES & WAGES REGULAR

51002

SALARIES & WAGES OVERTIME

15,000

5,000

20,485

19,403

200.0%

51003

PART-TIME WAGES

55,000

48,801

54,380

0.0%

51006

DISCRETIONARY LEAVE

6,000

10,074

6,216

0.0%

52001

FICA

46,180

43,600

38,142

36,534

5.9%

52002

RETIREMENT [VRS]

91,150

77,530

103,518

48,003

17.6%

52004

DENTAL

N/A

52005

HOSPITALIZATION

117,800

132,420

78,731

94,069

-11.0%

52006

GROUP INSURANCE

7,145

6,733

4,104

4,159

6.1%

52009

UNEMPLOYMENT INSURANCE

N/A

52010

WORKERS COMPENSATION

16,480

16,475

16,153

15,817

0.0%

52013

EDUCATION ASSISTANCE

N/A

52016

TRAINING

5,000

3,974

2,860

0.0%

53002

PROFESSIONAL SERVICE - OTHER

28,000

42,931

33,920

0.0%

53004

REPAIR & MAINTENANCE

7,000

4,453

7,813

0.0%

530041

MAINTENANCE, CARS & TRUCKS

1,000

1,540

0.0%

530042

MAINTENANCE, BUILDING

4,000

2,482

2,353

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

6,000

285

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

2,500

3,200

590

1,600

-21.9%

53007

ADVERTISING

569

210

N/A

53008

LAUNDRY & DRY CLEANING

N/A

53009

PUR OF SERV FROM OTHER GOVTS

N/A

55101

ELECTRICITY

125,000

149,650

125,000

111,229

121,835

0.0%

55102

HEATING

N/A

55103

WATER & SEWER

N/A

55201

POSTAGE

550

1,200

549

418

-54.2%

55203

TELECOMMUNICATION

2,550

2,000

2,528

2,547

27.5%

55204

RADIO

N/A

55301

BOILER

420

413

400

0.0%

55302

FIRE

5,410

5,304

5,126

0.0%

55304

OTHER PROPERTY

N/A

55305

MOTOR VEHICLES

530

525

514

448

1.0%

55306

SURETY BONDS

N/A

55307

PUBLIC OFFICIAL LIABILITY

N/A

55308

GENERAL LIABILITY

7,020

6,880

4,890

0.0%

55401

OFFICE SUPPLIES

269

1,767

N/A

55404

MEDICAL & LAB SUPPLIES

6,500

2,124

6,287

0.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

533,655 $

G – 39

0101910

FILTER PLANT CONTINUED

55405

LAUNDRY, HOUSEKEEPING, JANITOR

55407

REPAIR & MAINTENANCE SUPPLIES

55408

VEHICLE POWERED EQUIPMENT

554081

CAR AND TRUCK SUPPLIES

554082

TIRES

554083

GAS AND OIL

554084

POWERED EQUIPMENT SUPPLIES

554086

FY 2023 ADOPTED $

1,500 $

FY 2022 ESTIMATE 1,500 $

FY 2022 BUDGET 1,500 $

FY 2021 ACTUAL 894 $

FY 2020 ACTUAL

FY23 % OVER FY22

1,248

0.0%

21,000

19,159

14,853

0.0%

N/A

750

600

855

337

25.0%

N/A

2,000

1,918

3,049

0.0%

500

0.0%

GENERATOR FUEL

2,000

1,695

0.0%

55410

UNIFORMS & WEARING APPAREL

3,000

2,944

1,398

0.0%

55411

BOOKS & SUBSCRIPTIONS

109

N/A

55413

OTHER OPERATING SUPPLIES

211,600

211,300

191,863

168,613

0.1%

55501

TRAVEL (MILEAGE)

N/A

55504

TRAVEL (CONVENTION & EDUCATION)

750

0.0%

55651

TAXES

72,000

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

N/A

57002

FURNITURE & FIXTURES

2,000

3,200

454

0.0%

57003

COMMUNICATIONS EQUIPMENT

N/A

57005

MOTOR VEHICLES & EQUIPMENT

8,000

0.0%

57007

ADP EQUIPMENT

10,000

7,536

4,473

0.0%

58001

LEASES/RENTAL OF EQUIPMENT

N/A

TOTAL FILTER PLANT

1,424,990 $

1,408,273 $

1,383,623 $

1,188,899 $

1,120,044

3.0%

259,995 $

251,520 $

228,976 $

238,284

3.4%

10,000

9,000

9,713

9,926

11.1%

N/A

0101920

WATER SYSTEM

51001

SALARIES & WAGES REGULAR

51002

SALARIES & WAGES OVERTIME

51003

PART-TIME SALARIES

52001

FICA

20,655

19,930

16,841

17,320

3.6%

52002

RETIREMENT [VRS]

44,210

38,541

56,256

26,907

14.7%

52004

DENTAL

N/A

52005

HOSPITALIZATION

76,260

68,650

63,164

83,035

11.1%

52006

GROUP INSURANCE

3,464

3,340

2,260

2,327

3.7%

52009

UNEMPLOYMENT INSURANCE

N/A

52010

WORKERS COMPENSATION

13,800

13,540

11,003

0.0%

52013

EDUCATION ASSISTANCE

N/A

52016

TRAINING

500

900

533

-44.4%

53002

PROFESSIONAL SERVICE OTHER

13,500

4,750

13,988

0.0%

53004

REPAIR & MAINTENANCE

N/A

G – 40

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0101920

WATER SYSTEM CONTINUED

530041

MAINTENANCE, CARS AND TRUCKS

530042

FY 2023 ADOPTED

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

4,344

0.0%

3,500 $

7,957 $

MAINTENANCE, BUILDINGS

N/A

530044

MAINTENANCE, POWERED EQUIPMENT

N/A

530045

MAINTENANCE, WATER METERS

6,000

4,835

4,550

0.0%

53005

MAINTENANCE, SERVICE CONTRACTS

500

300

0.0%

53008

LAUNDRY & DRY CLEANING

4,000

3,890

4,172

0.0%

53010

STATE WATERWORKS ASSESSMENT

15,000

14,500

14,098

12,682

3.4%

53033

EXTERMINATING CONTRACT

N/A

55101

ELECTRICITY

N/A

55102

HEATING

N/A

55103

WATER & SEWER

N/A

55201

POSTAGE

8,800

6,000

8,729

8,774

46.7%

55203

TELECOMMUNICATION

4,500

4,000

4,355

4,456

12.5%

55204

RADIO

700

600

672

622

16.7%

55301

BOILER

420

413

400

0.0%

55302

FIRE

8,100

7,956

7,689

0.0%

55304

OTHER PROPERTY

N/A

55305

MOTOR VEHICLES

4,700

4,625

4,030

0.0%

55306

SURETY BONDS

N/A

55307

PUBLIC OFFICIAL LIABILITY

N/A

55308

GENERAL LIABILITY

7,170

7,165

7,023

4,992

0.1%

55401

OFFICE SUPPLIES

578

N/A

55405

LAUNDRY, HOUSEKEEPING,JANITOR

260

N/A

55407

REPAIR & MAINTENANCE SUPPLIES

200

1,000

-80.0%

55408

VEHICLE POWERED EQUIPMENT

N/A

554081

CAR AND TRUCK SUPPLIES

4,900

8,000

3,668

4,883

-38.8%

554082

TIRES

1,556

N/A

554083

GAS AND OIL

11,000

13,000

9,500

11,015

-15.4%

554084

POWERED EQUIPMENT SUPPLIES

N/A

55410

UNIFORMS & WEARING APPAREL

2,600

4,000

2,612

2,399

-35.0%

55411

BOOKS & SUBSCRIPTIONS

N/A

55413

OTHER OPERATING SUPPLIES

63,600

55,041

67,447

0.0%

55417

WATER METERS

34,500

29,000

25,399

37,123

19.0%

55501

TRAVEL (MILEAGE)

N/A

55504

TRAVEL (CONVENTION & EDUCATION)

600

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

N/A

57001

MACHINERY & EQUIPMENT

5,000

2,500

3,765

0.0%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2022 ESTIMATE

G – 41

0101920

WATER SYSTEM CONTINUED

57003

COMMUNICATIONS EQUIPMENT

57005

MOTOR VEHICLES & EQUIPMENT

57007

ADP EQUIPMENT

58001

LEASE/RENT EQUIP TOTAL WATER SYSTEM

0101940

SEWER SYSTEM

51001

SALARIES & WAGES REGULAR

51002

SALARIES & WAGES OVERTIME

52001

FY 2023 ADOPTED $

- $

FY 2022 ESTIMATE - $

FY 2022 BUDGET - $

FY 2020 ACTUAL

FY23 % OVER FY22

- $

N/A

FY 2021 ACTUAL

7,000

0.0%

291

N/A

3,000

(194)

604

0.0%

638,174 $

612,866 $

559,311 $

590,039

4.1%

205,306 $

249,300 $

194,610 $

232,252

-17.6%

9,000

12,000

8,578

8,947

-25.0%

FICA

18,490

19,990

14,759

16,406

-7.5%

52002

RETIREMENT [VRS]

39,710

38,270

49,630

26,707

3.8%

52004

DENTAL

N/A

52005

HOSPITALIZATION

83,400

115,385

76,696

91,791

-27.7%

52006

GROUP INSURANCE

3,115

3,325

1,917

2,292

-6.3%

52009

UNEMPLOYMENT INSURANCE

N/A

52010

WORKERS COMPENSATION

413

N/A

52013

EDUCATION ASSISTANCE

N/A

52016

TRAINING

150

300

-50.0%

53002

PROFESSIONAL SERVICE-OTHER

18,500

13,000

20,292

18,656

42.3%

53004

REPAIR & MAINTENANCE

N/A

530041

MAINTENANCE, CARS AND TRUCKS

500

0.0%

530042

MAINTENANCE, BUILDINGS

3,000

0.0%

530044

MAINTENANCE, POWERED EQUIPMENT

2,500

5,000

2,200

-50.0%

53005

MAINTENANCE SERVICE CONTRACTS

816

N/A

53008

LAUNDRY & DRY CLEANING

380

500

362

388

-24.0%

53032

HRSD SEWAGE

2,500,000

2,400,000

2,060,250

2,217,624

2,329,225

21.3%

55101

ELECTRICITY

37,250

44,760

36,000

36,781

37,271

3.5%

55102

HEATING

2,400

1,700

2,472

2,048

41.2%

55103

WATER & SEWER

N/A

55201

POSTAGE

N/A

55203

TELECOMMUNICATION

21,400

20,659

17,537

21,411

3.6%

55204

RADIO

700

600

672

658

16.7%

55301

BOILER

420

413

400

0.0%

55302

FIRE

2,370

2,320

2,243

0.0%

55304

OTHER PROPERTY

N/A

55305

MOTOR VEHICLE

N/A

55306

SURETY BONDS

N/A

G – 42

FY 2023 ADOPTED BUDGET BUDGET DETAILS

0101940

SEWER SYSTEM CONTINUED

55307

PUBLIC OFFICIAL LIABILITY

55308

GENERAL LIABILITY

55401

OFFICE SUPPLIES

55405

LAUNDRY, HOUSEKEEPING, JANITOR

55407

REPAIR & MAINTENANCE SUPPLIES

55408

VEHICLE POWERED EQUIPMENT

554081

CAR AND TRUCK SUPPLIES

554082

TIRES

554083

FY 2023 ADOPTED $

- $

FY 2022 ESTIMATE - $

FY 2022 BUDGET - $

FY 2021 ACTUAL - $

FY 2020 ACTUAL

FY23 % OVER FY22

N/A

7,170

7,165

7,023

4,992

0.1%

128

N/A

200

0.0%

7,500

20,000

4,099

15,676

-62.5%

N/A

1,250

2,800

1,228

1,187

-55.4%

N/A

GAS AND OIL

4,000

2,873

4,857

0.0%

554084

EQUIPMENT SUPPLIES

1,600

8,048

0.0%

554086

GENERATOR FUEL

1,000

1,096

0.0%

55410

UNIFORMS & WEARING APPAREL

1,200

1,400

1,113

1,205

-14.3%

55411

BOOKS & SUBSCRIPTIONS

N/A

55413

OTHER OPERATING SUPPLIES

30,000

25,300

35,024

15,883

18.6%

55501

TRAVEL (MILEAGE)

N/A

55504

TRAVEL (CONVENTION & EDUCATION)

300

0.0%

55801

DUES & ASSOCIATION MEMBERSHIPS

N/A

57001

FURNITURE & FIXTURES

2,144

N/A

57005

MOTOR VEHICLES & EQUIPMENT

2,700

14,000

2,697

-80.7%

57007

ADP EQUIPMENT

500

0.0%

58001

LEASE/RENT EQUIP

1,000

765

3,500

0.0%

3,007,011 $

3,010,344 $

2,661,834 $

2,701,629 $

2,850,721

13.0%

- $

N/A

TOTAL SEWER SYSTEM

0101970

UTILITY DEBT SERVICE

55838

PRINCIPAL PAYMENTS

55839

INTEREST PAYMENTS TOTAL UTILITY DEBT SERVICE

0101985

UTILITY PURCHASED SERVICES

53011

NNWW - STANDBY CHARGES

53015

NNWW - PURCHASE OF WATER TOTAL UTILITY PURCHASED SERVICES

FY 2023 ADOPTED BUDGET BUDGET DETAILS

117,702

137,124

102,863

110,887

-14.2%

117,702 $

137,124 $

102,863 $

110,887

-14.2%

- $

N/A

100,000

0.0%

100,000 $

- $

100,000 $

- $

0.0%

G – 43

FY 2023 ADOPTED

FY 2022 ESTIMATE

FY 2022 BUDGET

FY 2021 ACTUAL

FY 2020 ACTUAL

FY23 % OVER FY22

N/A

0101990

UTILITY FUND CIP

577001

VEHICLES

577017

WATERSHED PROTECTION/QUALITY

1,026,340

2,348

N/A

577018

WATER TREATMENT IMPROVEMENTS

2,132

N/A

577019

WALLER MILL DAM IMPROVEMENTS

1,535,000

465,000

53,185

8,000

230.1%

577020

WATER SYSTEM IMPROVEMENTS

300,000

17,939

42,544

-100.0%

577021

WATER/SEWER - CONTINGENCY

75,000

31,725

95,896

0.0%

N/A

- $

577022

WATER TANK PAINTING

577023

WATER TANK ROOF REPLACEMENT

N/A

577024

PUMP STAT-RELIABILITY UPGRADE

2,047

33,093

N/A

577030

SEWER SYSTEM REHAB - SSO

75,000

12,028

28,300

-100.0%

200,000

N/A

577994

TRANSFER TO CIP

G – 44

TOTAL UTILITY FUND CIP

1,810,000 $

1,941,340 $

915,000 $

121,404 $

207,833

97.8%

TOTAL UTILITY EXPENSES

9,529,139 $

9,490,225 $

8,190,725 $

7,034,701 $

6,946,981

16.3%

FY 2023 ADOPTED BUDGET BUDGET DETAILS

BUDGET SUMMARIES

STAFFING LEVELS FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

CITY MANAGER’S OFFICE 001-01-1201

City Manager

001-01-1201

Assistant City Manager

001-01-1203

Economic Development Director

001-01-1203

Economic Development Specialist

001-01-1203

Tourism Development Specialist (TDF)

001-01-1205

Human Resources Director

001-01-1201

Executive Assistant/Clerk of Council

001-01-1201

Clerk of Council

001-01-1201

Managerial Analyst

001-01-1201

Administrative Assistant

001-01-1201

Public Information Officer (PIO)

001-01-1201

Multimedia Designer

0.5

9.5

0.5

1.5

SUBTOTAL

CITY ATTORNEY 001-01-1204

City Attorney

001-01-1204

Legal Secretary SUBTOTAL

COMMISSIONER OF REVENUE 001-01-1209

Commissioner

001-01-1209

Chief Deputy

001-01-1209

Deputy Administrative Support

001-01-1209

Business Auditor

SUBTOTAL TREASURER 001-01-1213

Deputy Treasurer

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 45

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

REGISTRAR 001-01-1302

Registrar

001-01-1302

Assistant Registrar

SUBTOTAL

ASSESSOR’S OFFICE 001-01-1210

City Assessor

001-01-1210

Assessment Analyst

SUBTOTAL

FINANCE DEPARTMENT 001-01-1214

Director of Finance

001-01-1214

Deputy Director of Finance

001-01-1214

Purchasing Agent

001-01-1214

Payroll & AP Analyst

001-01-1214

Revenue Technician

001-01-1214

Utility Account Specialist

001-01-1214

Budget Manager / Special Projects

001-01-1214

Financial Business Analyst

001-01-1214

Accountant

SUBTOTAL

INFORMATION TECHNOLOGY 001-01-4308

Chief Information Officer

001-01-4308

Systems Analyst

001-01-4308

Network Administrator

001-01-4308

GIS Analyst

001-01-4308

Help Desk Technician

0.5

4.5

SUB-TOTAL

G – 46

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

POLICE DEPARTMENT 001-03-3101

Police Chief

001-03-3101

Deputy Police Chief

001-03-3101

Police Major

001-03-3101

Police Lieutenant

001-03-3101

Police Sergeant

001-03-3101

Police Officer

001-03-3101

Assistant to the Chief

001-03-3101

Administrative Secretary

001-03-3101

Records Clerk

001-03-3103

Parking Ambassador

001-03-3101

Parking Garage Supervisor

SUBTOTAL

FIRE DEPARTMENT 001-03-3201

Fire Chief

001-03-3201

Deputy Fire Chief

001-03-3201

Battalion Chief

001-03-3201

EMS Battalion Chief

001-03-3201

Fire Marshall Battalion Chief

001-03-3201

Captain

001-03-3201

MIH Coordinator

001-03-3201

Fire Inspector

001-03-3201

Firefighter/EMT/Paramedics

001-03-3201

Assistant to the Fire Chief

SUBTOTAL

PLANNING DEPARTMENT 001-08-8101

Director

001-08-8101

Zoning Administrator

001-08-8101

Planner

001-08-8101

Administrative Assistant

SUBTOTAL

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 47

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

CODES COMPLIANCE 001-03-3401

Codes Compliance Administrator

001-03-3401

Codes Compliance Officer

001-03-3401

Combination Inspector

001-03-3401

Property Manager

001-03-3401

Secretary

SUBTOTAL

ENGINEERING 001-04-4101

Engineer

001-04-4101

Public Works Inspector

SUBTOTAL

STREET 001-04-4102

Street Superintendent

001-04-4102

Administrative Secretary

001-04-4102

Municipal Service Worker

SUBTOTAL

STORM WATER 001-04-4103

Street Sweeper Operator

001-04-4103

Municipal Service Worker

SUBTOTAL

LANDSCAPE 001-04-4309

Landscape Superintendent

001-04-4309

Municipal Service Worker

5.5

001-07-7108

Cemetery Caretaker

7.5

SUBTOTAL

SHOP 001-01-1221

Shop Superintendent

001-01-1221

Mechanic

SUBTOTAL

G – 48

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

RECREATION DEPARTMENT 001-07-7101

Director

001-07-7101

Deputy Director

001-07-7104

Maintenance Superintendent

001-07-7104

Recreation Supervisor

001-07-7104

Administrative Coordinator

001-07-7101

Senior Secretary

001-07-7102

Park Manager/Waller Mill Park

001-07-7101

Office Assistant/Receptionist

0.5

8.5

SUBTOTAL

PUBLIC UTILITIES 010-00-1900

Public Utilities Director

010-00-1900

Project Engineer

010-00-1900

Administrative Secretary

010-00-1910

Superintendent - Filter Plant

010-00-1910

Water Plant - Chief Operator

010-00-1910

Senior Operator

010-00-1910

Water Plant Operator I

010-00-1910

Water Plant Operator II

010-00-1910

Water Plant Operator III

010-00-1910

Water Plant Operator IV

010-00-1920

Water & Sewer Superintendent

010-00-1920

Water & Sewer Supervisor

010-00-1940

Utility Locator Technician

010-00-1940

Pump Station Manager

010-00-1920/1940 Municipal Service Workers SUBTOTAL

BUILDINGS/FACILITIES MAINTENANCE 001-04-4307

Facilities Manager

001-04-4307

Municipal Service Worker

SUBTOTAL

FY 2023 ADOPTED BUDGET BUDGET DETAILS

G – 49

FY 2019

FY 2020

FY 2021

FY 2022

FY 2023

HUMAN SERVICES DEPARTMENT 001-00-1018

Director

001-00-1018

Eligibility Worker

001-00-1018

Social Worker

001-00-1018

Office/Clerical

3.5

001-00-1018

Youth Program Mentor

001-00-1018

Case Team Manager

001-00-1018

Life Coach

001-00-1018

FS/CT CAS Manager

001-00-1018

Case Team Nurse

001-00-1018

Employment Coordinator

0.5

18.5

SUBTOTAL

PUBLIC HOUSING 001-00-1027

Executive Director - Public Housing

001-00-1027

Administrative/Account Specialist

1.5

001-00-1027

Public Housing Administrator

001-00-1027

Maintenance Mechanic

5.5

204.5

205.5

217.5

220.0

227.5

SUBTOTAL

TOTAL CITY EMPLOYEES

Full-time equivalents (FTE’s), including Constitutional Officers, Registrar

G – 50

FY 2023 ADOPTED BUDGET BUDGET DETAILS

FY 2023

CAPITAL IMPROVEMENT PLAN INTRODUCTION The Capital Improvements Projects of the City of Williamsburg are administered through two funds, the CAPITAL IMPROVEMENT PLAN FUNDS (CIP) (formerly known as the Sales Tax Fund) for general improvements, and the UTILITY FUND for water and sewer projects. The City projects capital projects for five years, with the current year’s projects funded by City Council and the remaining four years shown for planning purposes only. At year-end, the funding for any uncompleted project is encumbered as necessary and presumed to be finished in the next fiscal year. Revenues of the CIP Fund are derived from the 1% Sales Tax that is collected and distributed monthly by the state. All taxable purchases in the Hampton Roads area of Virginia are charged at the rate of 6%, one percent of which is returned to localities by law. It has been the policy of the City Council for over 25 years to use this revenue to fund general capital projects in the City. Examples of projects completed with the use of these funds are schools, municipal buildings, land acquisitions, roads, vehicles, and equipment. Historically, the CIP Fund has been combined with the General Fund for financial statement presentation. For budgeting purposes, management has traditionally chosen to keep it separate because of its capital project nature. Interest earnings of the General Fund are accounted for in the CIP Fund. In the past, operating budgets experienced drastic swings in these revenues caused by extreme changes in interest rates, tending to skew operating budgets. This approach helps stabilize operations for comparison each year. The City’s annual paving program is included as a capital expenditure in this fund because of its capital nature and to minimize the skewing effect on operations over time. Revenues of the Utility Fund are used to fund capital improvements, as well as operating costs, for the water and sewer systems. Capital project detail sheets include a reference to one or more of the specific City Council’s Goals, Initiatives, and Outcomes for the 2021 and 2022 biennium, which the project supports.

TABLE OF CONTENTS GENERAL CAPITAL IMPROVEMENTS – CIP FUND........... H-2 VEHICLE REPLACEMENT PLAN........ H-85 PLANNING COMMISSION CORRESPONDENCE......................... H-94 WATER AND SEWER CAPITAL IMPROVEMENTS – UTILITY............. H-96 FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

The City of Williamsburg recognizes the importance of setting specific goals. Goals provide both means of sorting out priorities, and a standard. H–1

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PLAN PROGRAM SUMMARY FY 2023-2027 CAPITAL REVENUES ADOPTED BUDGET FY 2023 State 1% Sales Tax

ESTIMATED THROUGH FY 2022

ACTUAL 2021

5,000,000 $

4,700,000 $

75,000

50,000

79,975

4,065,647

6,570,676

1,059,143

Miscellaneous

297,751

COVID Contengency Funds

3,000,000

40,000

22,409,285

738,190

200,000

300,000

Transfer from General Fund

9,209,832

10,238,661

Transfer from Reserves

7,393,651

5,046,296

(19,805)

Interest Earnings Grants

Transfer - Courthouse Maintenance Proceeds from Bonds Transfer from Utility Fund

TOTAL REVENUES

H–2

48,393,415 $

30,643,823 $

4,451,081

5,868,145

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITAL EXPENDITURES ADOPTED BUDGET FY 2023 Public Works

Police

ESTIMATED THROUGH FY 2022

5,554,398 $

8,502,770 $

ACTUAL 2021 2,551,999

17,397,000

1,258,661

248,643

Fire

1,777,240

14,787,450

546,113

Recreation

1,300,000

1,304,413

73,390

681,134

1,224,855

200,246

13,939,507

1,608,765

624,015

4,500,000

445,000

28,581

902,400

82,664

40,000

1,811,736

1,511,909

1,512,494

490,000

Community/Economic Development General Government Contingency Schools Courthouse Debt Service Transfer to General Fund

TOTAL CAPITAL EXPENDITURES

48,393,415 $

30,643,823 $

5,868,145

12+35+4322891z

GENERAL FUND CAPITAL IMPROVEMENT - FY 2023

PROJECTS AND DEBT SERVICE 11.6%

29.1%

36.3%

9.4%

3.7%

1.9%

2.7%

0.1%

1.4%

3.8%

PUBLIC WORKS

POLICE

FIRE

RECREATION

COMMUNITY/ ECON DEV

GENERAL GOVERNMENT CONTINGENCY

SCHOOLS

COURTHOUSE

DEBT SERVICE

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H–3

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PLAN PROJECT DETAILS FY 2023-2027 CAPITAL REVENUES FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2022 State 1% Sales Tax Interest Earnings

4,700,000 $

CARRYOVER FROM FY 2022

FOR PLANNING PURPOSES

ADOPTED BUDGET FY 2023

FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

- $ 5,000,000 $ 5,125,000 $ 5,253,125 $ 5,384,453 $ 5,545,987 $

26,308,565

50,000

75,000

150,000

200,000

250,000

925,000

40,000

VDOT - Excess Urban Allocation (Capitol Landing Road Redesign)

745,370

1,168,865

VDOT - Revenue Sharing (Capitol Landing Road Redesign)

1,340,793

99,994

600,006

1,444,760

VDOT - Smart Scale (Ironbound Road Phase 2&3)

2,374,300

1,117,100

1,743,700

5,235,100

VDOT - Smart Scale (Richmond Rd Signal & Pedestrian Improv)

142,500

61,000

203,500

VDOT - Smart Scale (Lafayette St Signal & Pedestrian Improv)

47,700

43,300

91,000

VDOT - Smart Scale (Lafayette Street Reconstruction)

300,000

600,000

3,429,000

4,329,000

VDOT - Smart Scale (Monticello Ave/ Richmond Lafayette Roundabout)

6,381,090

VDOT Set Aside Fed Funds - College Woods Shared Use Circuit Trail

254,119

1,112,199

455,439

1,821,757

1,001,050

294,830

Transportation Alternatives (Francis Street Sidewalk/Trail)

194,164

State Stormwater Local Assistance Fund - Capitol Landing Road

22,165

245,322

338,080

Courthouse Maintenance Fund Transfer

VDOT - Smart Scale (Cap. Landing Rd. / Bypass Rd. Intersection)

State of Good Repair Repaving Repaving Program

Federal - Community Assistance Fund - Walnut Hills

H–4

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITAL REVENUES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022 Port Anne Outfall -Homeowner's Association

FOR PLANNING PURPOSES

ADOPTED BUDGET FY 2023

FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

- $

191,814 $

- $

191,814

VDOT - Federal Funding - (HSIP Flashing Yellow Arrow)

46,643

51,297

145,060

Brownfield Grant

State Stormwater Local Assistance Fund/HOA - Port Anne Outfall

CARRYOVER FROM FY 2022

65,870

370,978

Comm. of VA - Aid to Localities Grant (Fire Equipment)

Comm. of VA - Four for Life Grant (EMS Training & Equipment)

207,402

1,500,000

Monticello Trail Grant for Waller Mill Training Facility Grant for Fire Tower

563,000

25,927

Bond Proceeds (Police Station, Library, and Fire Station)

738,190

21,853,605

450,000

4,079,355

4,776,500

31,159,460

Bond Proceeds (School - Pre-k and expansions)

555,680

2,119,920

2,675,600

Bond Proceeds

152,180

1,569,210

1,549,897

3,271,287

EDA Grant for DMV Demolition

90,000

COVID Contingency Funds

3,000,000

9,480,973

9,209,832

Transfer from General Fund - School Surplus

757,688

Transfer from Utility Fund (Capitol Landing Road Redesign)

300,000

200,000

W&M

Transfer from General Fund - Real Estate Taxes and General Support

Transfer from Utility Fund (Fire Station - York County Lease)

TOTAL REVENUES $ 17,697,246 $ 7,900,281 $ 40,999,764 $ 11,424,600 $ 14,035,289 $ 17,588,989 $ 12,177,077 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

96,225,719

H–5

CAPITAL EXPENDITURES FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

PUBLIC WORKS Street Construction Repaving Program

1,663,856 $ 339,369 $

525,000 $

550,000 $

575,000 $

2,725,000

300,000

1,200,000

Historic Area Streets

Ironbound Road Improvements (Phase I, II, & III)

2,374,300

1,117,100

1,743,700

5,235,100

Capitol Landing Road & Bypass Road Intersection

99,994

600,006

1,444,760

Traffic Signals

46,643

51,297

145,060

540,200

104,300

789,560

Bridge Inspections and Maintenance

20,000

350,000

20,000

390,000

Lafayette Street Reconstruction

300,000

600,000

5,245,000

6,145,000

Curbless Boundary Street at City Square

250,000

640,107

4,016,718

1,582,700

41,058

6,381,090

College Woods Circuit

40,000

317,650

1,390,250

569,300

2,277,200

Newport Avenue Sidewalks

100,000

S. Henry St Sidewalk to the Oaks

50,000

124,500

423,500

278,747

Walnut Hills Outfall Stream Restoration

422,600

Route 143 Embankment & Outfall Erosion Repair

350,000

Port Anne Outfall Stabilization Restoration - SLAF Grant 21-42

383,628

Stormwater Infrastructure Improvements

25,000

105,000

Capitol Landing Road Outfall Stream Restoration

44,330

490,645

Corridor Enhancement & Underground Wiring

Capitol Landing Road Redesign Monticello Ave, Richmond Rd, Lafayette St Roundabout Pedestrian & Bicycle Improvements

Sidewalk Construction - Francis Street Sidewalk/Trail Stormwater Management

TOTAL PUBLIC WORKS $ 2,818,677 $ 5,684,093 $ 5,471,398 $ 4,284,000 $ 4,536,150 $ 8,552,500 $ 7,256,090 $

H–6

30,100,138

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITAL EXPENDITURES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

RECREATION, CULTURE & OPEN SPACE Facilities Kiwanis Park

290,000 $

100,000 $

Quarterpath Park

85,000

293,975

475,000

850,000

500,000

1,825,000

Waller Mill Park

92,223

235,362

480,000

530,000

850,000

50,000

1,910,000

College Park, Highland Park & Wales Subdivision

85,000

25,000

50,000

120,000

200,000

395,000

570,000 $

200,000 $

TOTAL RECREATION, CULTURE & OPEN SPACE

316,000 $ 196,853 $

- $

578,223 $ 726,190 $ 1,270,000 $ 1,480,000 $ 1,400,000 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

400,000 $

- $

790,000

4,920,000

H–7

CAPITAL EXPENDITURES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

PUBLIC SAFETY Facilities Fire Station Renovation Police Station Construction

$ 13,709,804 $

754,498 $ 1,573,605 $

- $

1,573,605

738,190

12,900,000

2,350,000

Former Police Station Demolition

500,000

E-911 Regional Center Expansion

45,000

225,000

578,000

Cardiac Monitoring & Defibrillator Replacement - Fire Department

350,000

Ballistic Vests - Fire Department

43,635

Cell on Wheels

Relocation and Construction of Public Works Storage Yard Facilities

Fire Training Tower

1,156,000

Equipment

115,000

Law Enforcement Equipment Body Worn/In-Car Cameras/Tasers

300,000

123,000

615,000

Law Enforcement Equipment Mobile Data Terminal

123,000

9,108

28,000

140,000

Law Enforcement Equipment Portable Radio Upgrades

88,363

75,000

Law Enforcement Equipment In-Car Camera System

50,000

60,000

70,000

320,000

Law Enforcement - Range Repairs and Upgrades

85,000

170,000

Waller Mill Training Facility

1,500,000

Flock Safety ALPR - Automated License Plate Reader

50,000

250,000

Law Enforcement Equip - Axon VR De-Escalation & Conflict Training

11,000

44,000

SmartWater CSI - Crime Scene Investigation

15,000

30,000

FotoKite -Drone

30,000

Police Duty Pistol Replacement

75,000

Gas Monitoring Instrumentation Replacement - Fire Department

13,100

6,900

ATL

21,157

148,628

9,866

78,497

4 for Life

TOTAL PUBLIC SAFETY $ 15,048,480 $

H–8

997,631 $ 18,834,240 $ 1,480,000 $ 1,405,000 $

412,000 $

331,000 $

22,462,240

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITAL EXPENDITURES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

COMMUNITY & ECONOMIC DEVELOPMENT Economic Development Economic Development Strategic Plan Update

- $

140,000

Brownfield Hazardous

46,020

205,798

Brownfield Petroleum

6,780

178,250

165,000

172,834

Demolish DMV Building 942 Capitol Landing Road

Public Art Program

28,685 $

Redevelopment & Housing Roof & Gutters replacement

49,600

55,000

60,000

65,000

245,000

HVAC Replacement

36,790

50,000

55,000

60,000

65,000

70,000

300,000

Fence and Dumpster Work Force Housing Renovation Triangle Building Storefront Replacement Blayton Building Elevator Security TOTAL COMMUNITY & ECONOMIC DEVELOPMENT

45,000

20,037

30,000

35,000

40,000

45,000

195,000

328,300

97,895

250,000

577,912 $ 646,943 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

681,134 $

150,000 $

165,000 $

175,000 $

115,000 $

1,286,134

H–9

CAPITAL EXPENDITURES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYOVER FROM FY 2022

FOR PLANNING PURPOSES

ADOPTED BUDGET FY 2023

FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

GENERAL GOVERNMENT Facilities & Land Renovation of 3rd floor Municipal Building Facility Misc Repairs and Replacements

- $

- $ 1,575,000 $

- $

1,575,000

11,109

55,000

62,000

200,000

317,000

Community & Municipal Building HVAC

126,500

200,000

526,500

Access Control & Security Improvements

40,000

50,000

150,000

240,000

Research Village

2,000,000

Amphitheater

5,000,000

Triangle Redevelopment

3,000,000

Affordable Housing

950,000

One Williamsburg

1,105,507

Prince George Parking Garage LED Lighting

75,000

Lafayette Street Fence Replacement

30,000

PC Replacement Program

30,000

150,000

Microsoft Office 365 Program Upgrade

33,000

37,500

187,500

Wireless Internet at City Parks

Technology

40,000

Enterprise Resource Planning (ERP) System Replacement

10,383

Tyler Munis Project Accounting

20,000

A/V System Upgrades

60,000

275,000

20,000

5,000

30,000

1,064,273

453,000

1,768,000

Cyber Security Voter Registration and Elections Electronic Pollbook Upgrade Vehicles Vehicle Replacement Plan TOTAL GENERAL GOVERNMENT

H – 10

$ 1,503,765 $ 105,000 $14,392,507 $

555,000

260,000

270,000

230,000

889,500 $

772,500 $

387,500 $

447,500 $ 16,889,507

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITAL EXPENDITURES (CONTINUED) FIVE-YEAR CAPITAL IMPROVEMENT PLAN CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

ESTIMATED THROUGH FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

AGENCIES & INTERJURISDICTIONAL Facilities Williamsburg Regional Library Complex

Courthouse Maintenance Projects TOTAL AGENCIES & $ INTERJURISDICTIONAL

- $

40,000

- $

40,000 $

450,000 $ 3,579,355 $ 4,476,500 $ -

450,000 $ 3,579,355 $ 4,476,500 $

- $ -

8,505,855 40,000

- $

8,545,855

400,000 $

6,100,000

CONTINGENCY & DEBT SERVICE Contingency Capital Project Contingency

- $

445,000 $ 4,500,000 $

400,000 $

Outstanding Bonded Debt Principal Payments

905,920

952,200

1,448,800

1,742,740

1,831,680

1,928,280

7,903,700

Interest Payments

605,989

559,536

1,517,159

1,325,282

1,382,251

997,288

5,781,516

300,000

600,000

Issuance Costs

TOTAL CONTINGENCY & DEBT $ 1,511,909 $ SERVICE TRANSFER TO GENERAL FUND

TOTAL CAPITAL EXPENDITURES

- $

$ 22,038,966

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

445,000 $ 6,311,736 $ 3,365,959 $ 3,468,022 $ 3,913,931 $ 3,325,568 $ - $

490,000 $

$ 8,604,857 $ 47,491,015 $ 12,589,459 $ 15,816,027 $ 18,977,431 $ 12,165,158

20,385,216 2,450,000

$ 107,039,090

H – 11

FUND BALANCES - CITY PROJECTS ONLY FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022 Beginning Fund Balance

$ 26,794,646 $

CARRYOVER FROM FY 2022 - $

FOR PLANNING PURPOSES

ADOPTED BUDGET FY 2023

FY 2024 - $

FY 2025 - $

FY 2026 - $

FIVE-YEAR TOTAL

FY 2027 - $

- $

21,748,350

Add Revenues, Grants, and Bond Proceeds

25,597,527

40,999,764

11,424,600

14,035,289

17,588,989

12,177,077

96,225,719

Less CIP Projects & Debt Service Expended

30,643,823

(47,491,015)

(12,589,459)

(15,816,027)

(18,977,431)

(12,165,158)

(107,039,090)

Estimated Operating Fund Surplus (Deficit) each year

(5,046,296)

(6,491,251)

(1,164,859)

(1,780,738)

(1,388,442)

11,919

(10,813,371)

Estimated Fund Balance at June 30th

- $ 21,748,350 $ 15,257,099 $ 14,092,239 $ 12,311,501 $ 10,923,060 $ 10,934,978 $

10,934,978

NonSpendable

3,077,624

Restricted - Bond

Restricted - Grants

Budget Stabilization

4,150,000

3,160,000

2,670,000

2,180,000

664,558

216,170

AVAILABLE FOR FUTURE PROJECTS

H – 12

- $ 14,520,726 $

9,019,474 $ 8,344,615 $

7,053,877 $ 7,180,878 $

7,641,184 $

7,641,184

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

SCHOOL FIVE-YEAR CAPITAL IMPROVEMENT PLAN AND FUND BALANCES WITH SCHOOL PROJECTS FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022 Carryover Funds

Revenue - Draw of Education Stabilization from F.B.

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

80,097 $ 2,074,977 $

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FIVE-YEAR TOTAL

FY 2027

- $

3,818,000

3,349,000

5,887,000

8,770,000

4,883,000

26,707,000

JHS - expansion - cafeteria

2,278,000

LHS - capacity renovation

2,946,000

Pre-Kindergarten School construction

21,900,000

Total CIP

9,042,000

25,249,000

5,887,000

8,770,000

4,883,000

53,831,000

City's Share of CIP

902,400

2,519,850

587,525

875,250

487,330

5,372,355

19,593,276

12,199,624

8,514,915

6,146,653

3,882,961

3,407,549

NonSpendable

3,077,624

Restricted - Bond

School Requested: Maintenance and Improvements New Construction:

Estimated Total Fund Balance at June 30

Restricted - Grants

Assigned - Education Stabilization Fund

94,373

Assigned - Budget Stabilzation

4,150,000

3,160,000

2,670,000

2,180,000

778,283

329,925

AVAILABLE FOR FUTURE AFTER SCHOOL CIP PROJECTS

- $ 12,271,279 $ 5,962,000 $ 2,767,291 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

889,029 $

27,054 $

- $

H – 13

SCHOOL CAPITAL IMPROVEMENT PLAN CONTRIBUTION This project represents the City’s contribution to various capital expenditures for the joint Williamsburg-James City County school system. Anticipated funding amounts are $902,400 for FY23; $2,519,850, FY24; $587,525, FY25; $875,250, FY26; and $487,330, FY27. These estimates are based on the school system CIP. The City’s share of these expenses is 9.98% of the FY23 total, as stipulated in the current funding agreement between JCC and the City. Remaining funds for any projects not completed at fiscal year-end are carried forward to the following year. FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM ADOPTED BUDGET FY 2023

School CIP Contribution

$902,400

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FY 2027

$2,519,850

$587,525

$875,250

$487,330

9.98%

CITY FUNDING SHARE WAS 9.98% IN FY23

H – 14

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2023 CAPITAL IMPROVEMENTS

PUBLIC WORKS

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 15

REPAVING PROGRAM YEAR INTRODUCED: FY 2020

The City budgets in the CIP for repaving of those urban secondary roads as needed. Streets are selected based on an annual street survey conducted by the department. Approximately $525,000 is budgeted annually so all streets are repaved on a rotating basis every 10-20 years dependent on traffic volumes and general condition. FY 2023

COST ESTIMATE Road Resurfacing

525,000 $ 0

Parking Lot Repaving & Striping

FY 2024 525,000 $ 0

FY 2025 550,000 $ 0

FY 2026 550,000 $ 0

FY 2027 575,000 0

525,000 $

550,000 $

575,000

Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

525,000 $

550,000 $

575,000

TOTAL COST FUNDING SOURCES

Grants

Bonding

954,830 $

525,000 $

550,000 $

550,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

TOTAL REVENUE OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

H – 16

The completion of the work will not have a direct fiscal impact beyond the cost of completion. Repaving reduces long-term fiscal impacts as preventative maintenance reduces more considerable reactive maintenance expenses.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

HISTORIC STREET PAVING YEAR INTRODUCED: FY 2020

In 2018, Colonial Williamsburg requested a modification of the Historic Area Streets agreement whereby the City would again maintain all the pavements within the Historic Area starting in July 2019. It has been many years since the pavements were last resurfaced, and wear from weather and heavy use combined with various repairs have culminated in a surface that does not fit with the surrounding area and atmosphere that visitors have come to expect. This will be a multi-year project focusing at first on those streets in the Historic Area that are in most need of refurbishment. The new surface will be selected to best blend with the historic nature of the street by using brown stone but will also focus on long-term durability, accessibility, and affordability. COST ESTIMATE

FY 2023 TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 300,000 $ 300,000 $ 300,000 $ 300,000

FUNDING SOURCES Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

300,000

Grants

Bonding

TOTAL REVENUE $

0 $ 300,000 $ 300,000 $ 300,000 $ 300,000

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

There is no direct fiscal impact beyond the initial capital outlay. Resurfacing reduces long-term fiscal impacts because preventative maintenance reduces larger reactive maintenance and repair expenses.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 17

IRONBOUND ROAD IMPROVEMENTS (PHASES II & III) YEAR INTRODUCED: FY 2017 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

Ironbound Road Improvements is divided into three phases. Phase I included the redesign of the Longhill Road intersection and the relocation of Longhill Road. This phase was completed in FY19. Phases II & III of the Ironbound Road project will be completed concurrently due to available funding. The combined project includes the redesign and widening from Middle Street to Depue Drive. The planned improvement includes a roadway with three (3) lanes, pedestrian/bicycle improvements, streetlights, underground wiring, and creating dual left turn lanes at the Richmond Road intersection. The project also includes coordination of the traffic signals at Richmond Road, Longhill Road, and Treyburn Drive. This project will be completely funded through the VDOT federal-aid Smart Scale program for a total cost of $5,235,100 in FY24-FY26. COST ESTIMATE

FY 2023 TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 2,374,300 $ 1,117,100 $ 1,743,700 $

0 $

Operating Revenues (Sales Tax)

Grants

2,374,300

1,117,100

1,743,700

FUNDING SOURCES Carry Forward Funding

Bonding TOTAL REVENUE $

0 $ 2,374,300 $ 1,117,100 $ 1,743,700 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 18

The fiscal impact from these projects will be negligible. Despite adding pavement and additional lanes, increased maintenance and revenue will be minimal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CAPITOL LANDING ROAD & BYPASS ROAD INTERSECTION YEAR INTRODUCED: FY 2018 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

Capitol Landing Road is being reconstructed as part of an effort to encourage redevelopment along this gateway corridor. The project includes two (2) anchor intersections. The Capitol Landing and Bypass Roads intersection is the southern terminus of the redevelopment project. The redesign includes a standard, signalized, 90-degree “T” intersection. The configuration allows for an eventual fourth leg to act as an entry point into the Colonial Williamsburg Visitor Center property. The City was awarded Smart Scale funds from VDOT, which will provide 100% of the required funding for this project in FY22-23: $700,000 FY22; $1,444,760 FY23. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,444,760 $

0 $

1,444,760

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

(562)

Operating (Cost)

Debt Service

(562) $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax) Grants Bonding

TOTAL REVENUE $ 1,444,760 $

OPERATING IMPACTS Revenue

Program Savings (Cost)

NET IMPACT $

FISCAL IMPACT SUMMARY:

(562)

The ongoing fiscal impact from this project is solely due to the operation of a new traffic signal once constructed. Despite adding pavement and additional lanes, increased maintenance will be de minimis. The potential for additional revenue exists if a new development pad results post construction.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 19

TRAFFIC SIGNALS YEAR INTRODUCED: FY 2020

The City was awarded a federal Highway Safety Improvement Program (HSIP) grant to install “flashing yellow arrow” (FYA) indications for 12 of 17 older traffic signals in the City. The remaining five signals are unsuitable for the FYA signals. The flashing yellow arrows provide for a more intuitive left turning motion than the currently used “yield on green ball” indicators, and many studies have shown that a safer roadway system results from their use. The cost for the FYA project is $243,000 will be 100% federal HSIP dollars awarded in FY22 and FY23. The City is also planning on the replacement of the Second Street and Page Street signals in FY24 at a cost of $350,000 as part of a 30-40 year life cycle based on use and general condition. The City also applied for and was awarded Smart Scale funding in FY24 and FY25 for Pedestrian Improvements and Signal Optimization for two corridors: Richmond Road ($203,500) and Lafayette Street ($91,000). This funding is 100% federal dollars and will install or upgrade pedestrian signals on a limited basis and provide for synchronization of the traffic signals for improved progression during peak and offpeak hours. COST ESTIMATE

FY 2023

FY 2024

TOTAL COST $ 145,060 $ 540,200 $

FY 2025

FY 2026

FY 2027

104,300 $

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax) Grants

Bonding

0 $

350,000

145,060

142,500

61,000

47,700

43,300

0 $

TOTAL REVENUE $ 145,060 $ 540,200 $ 104,300 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

562

Operating (Cost)

Debt Service

562 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 20

0 $

562

There is no direct fiscal impact beyond the initial capital outlay since no new signals are proposed. Improvements in traffic operations result in reduced travel time delays and energy savings for the users of the transportation network.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

BRIDGE INSPECTION & MAINTENANCE YEAR INTRODUCED: FY 2020

This project includes federally required biennial inspections in even-numbered fiscal years ($20,000 each) for five (5) bridges and one large box culvert. They are located along Page Street, Capitol Landing Road, Merrimac Trail, Bypass Road, Quarterpath Road, and South Henry Street. In addition to the biennial inspections, replacement of the Page Street bridge bearings are scheduled for FY23 at a cost of $350,000. COST ESTIMATE

FY 2023 TOTAL COST $

0 $

FY 2024

FY 2025

20,000 $ 350,000 $

FY 2026

FY 2027

20,000 $

0 $

FUNDING SOURCES Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

20,000

350,000

20,000

Grants

Bonding

TOTAL REVENUE $

0 $

20,000 $ 350,000 $

20,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

The completion of the work will not have a direct fiscal impact beyond the cost of completion due to improved reliability and reduced maintenance costs.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 21

LAFAYETTE STREET RECONSTRUCTION YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

This project will widen the roadway from south of Wythe Avenue to north of Bacon Avenue to provide wider travel lanes (from 9 ft to 11 ft) and meet standards for a minor arterial; maintain on-street parking on the east side of street; widen the sidewalk on the west side; add a shareduse path on the east side to connect to the Municipal Building; underground wiring; and the installation of new streetlights. The Arts District sidewalk project from prior year CIPs is combined with this project for a total budget of $6,145,000 through FY26. The City was awarded $4,329,000 in VDOT federal-aid Smart Scale funding beginning in FY24. The remaining funds ($1,816,000) will be from local funds to pay for underground wiring and utility betterments. Costs in FY24-FY25 are to begin design and utility relocations in anticipation of construction in FY26. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

600,000 $ 5,245,000 $

FY 2027

TOTAL COST $

0 $

300,000 $

0 $

Operating Revenues (Sales Tax)

1,816,000

Grants

300,000

600,000

3,429,000

Bonding

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

0 $

600,000 $ 5,245,000 $

0 $

300,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 22

The fiscal impact from this project will be negligible. Despite adding pavement, sidewalks, and streetlights, increased maintenance and revenue will be minimal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

CURBLESS BOUNDARY STREET AT CITY SQUARE YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City - City Square Redevelopment The Downtown Vibrancy Plan identified City Square as a location for an Activity Node and proposed a multi-million dollar redesign of the road to create an area that can be closed to traffic for events. Making Boundary Street a curbless street at City Square is a less expensive option to create an area that can be closed to traffic and become an event space between the Community Building and the Library Plaza. Currently, a raised platform must be constructed and installed over the roadbed each time an event occurs in order to prevent trip hazards to the event attendees. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 250,000 $

0 $

250,000

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 250,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Creating an activity node at City Square will provide an additional venue for downtown events. Events increase foot traffic to downtown with immediate and long-term gains of more customers downtown, which increases sales, meals, and room tax revenue.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 23

CAPITOL LANDING ROAD REDESIGN YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

Using the “complete streets” design standard, Capitol Landing Road between Merrimac Trail and Bypass Road will be redesigned to include accommodations for vehicles, mass transit, bicycles, and pedestrians. This project includes paving, restriping to reduce lanes, bike lanes, sidewalks, street lights, and underground wiring with a total budget of $6,360,000. $1,988,874 is from excess funds from previous VDOT federal-aid projects and up to $1,340,793 is the state-aid portion from the VDOT Revenue Sharing program. $300,000 was transferred from the utility fund in FY22 to pay for water main upgrades. The remaining $1,700,181 is budgeted from carryover monies ($1,117,481) and FY23 ($1,582,700) to cover the required grant matches and because the City is responsible for 100% of the cost of underground wiring. The project is currently under contract for the design phase with construction anticipated to commence in FY22-FY23. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,582,700 $

0 $

1,582,700

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 1,582,700 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 24

The LED fixtures will pay for themselves over a five year period, and the fixtures will last longer.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

MONTICELLO AVE-RICHMOND RDLAFAYETTE ST ROUNDABOUT YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City In the third round of Smart Scale funding conducted in 2018, City Council endorsed and requested Public Works to apply for funds to convert the existing signalized intersection of Richmond Road/Lafayette Street/Monticello Avenue into a one or two lane Roundabout. This project was originally envisioned in a study of the Monticello Avenue corridor prior to the development of Midtown Row and is to serve as the eastern anchor to the corridor. A safety analysis was conducted during the application process and the roundabout shows a marked decrease in injuries and property damage over the current signalized intersection while also providing improved throughput for traffic flow. Funding was granted by the Commonwealth Transportation Board in 2019 in the Six-Year Improvement Plan (SYIP). The $6,381,090 is 100% federal Smart Scale funds from VDOT with no local match required. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

0 $ 6,381,090

0 $

Operating Revenues (Sales Tax)

Grants

6,381,090

Bonding

0 $

0 $ 6,381,090

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

562

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

562

The fiscal impact from this project will be nominal. Despite adding pavement, sidewalks, and streetlights, there is a small annual savings from removing the traffic signal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 25

COLLEGE WOODS MULTI-USE CIRCUIT YEAR INTRODUCED: FY 2019 CITY COUNCIL GOALS & INITIATIVES: #6 Connecting with the World

The Planning Commission has encouraged the construction of a 1.5 mile± multi-use path connecting John Tyler Lane and the Strawberry Plains residential area. The GIOs call for the consideration of a shared-use facility along Strawberry Plains Road, John Tyler Lane, Jamestown Road, and Richmond Road that would form a loop with the recently completed Monticello Avenue multiuse-trail. In FY22, a study was performed to aid in developing a funding application through the VDOT Transportation Alternatives Set-Aside program to fund Phase 2 of this loop from Berkeley Middle School on Ironbound Road to Berkeley Lane at John Tyler Lane. TA Set-Aside funding provides 80% in federal matching dollars. The estimated cost for this section is $2,277,200 with an anticipated start date in 2022 and construction completion in 2026. Costs in FY23 are to begin design and utility relocations in anticipation of construction in FY24-FY25. COST ESTIMATE

FY 2023 TOTAL COST $ 317,650 $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 1,390,250 $ 569,300 $

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

Grants Bonding

0 $

63,531

254,119

1,112,199

455,439

TOTAL REVENUE $ 317,650 $

278,051 $ 113,861

0 $ 1,390,250 $ 569,300 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 26

Beyond the capital costs of the construction, this project’s long-term fiscal impact is minimal other than routine pavement maintenance.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

NEWPORT AVENUE SIDEWALK YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

This project will install a sidewalk along one side of Newport Avenue between Griffin Avenue and South Boundary Street. The sidewalk will not only provide for a neighborhood requested pedestrian improvement but will also provide a deterrent to cut-thru vehicular traffic by narrowing the street and slowing speeds. $100,000 is programmed for FY24 to saw cut the existing pavement; install new curb, gutter, and entrances; and construct the new sidewalk. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

100,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

100,000

Grants

Bonding

TOTAL REVENUE $

0 $

100,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The fiscal impact from this project will be negligible. Despite adding sidewalks, increased maintenance and revenue will be minimal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 27

SIDEWALK TO THE OAKS YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

The Oaks sidewalk extension runs about 2,200 feet, from College Landing Park along South Henry Street to the entrance to The Oaks subdivision. The sidewalk will provide pedestrian access from The Oaks subdivision into the downtown area of the City. $50,000 is included in FY23 to determine routing and design documents. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

50,000 $

124,500 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

50,000

124,500

Grants

Bonding

TOTAL REVENUE $

50,000 $

124,500 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 28

The fiscal impact from this project will be negligible. Despite adding sidewalks, increased maintenance and revenue will be minimal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

WALNUT HILLS OUTFALL STREAM RESTORATION YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

The City has worked with our local congressional representative and expects to receive federal earmark funding in the federal appropriations bill in late 2021. This funding will provide 80% federal dollars to 20% local matching funds and be administered through the EPA for stream bank stabilization and restoration of an existing channel in the Berkeley Hills and Walnut Hills subdivisions adjacent to Walnut Hills Baptist Church. The existing channel will be restored using guidance for water quality improvements for nutrient and sediment reduction to be included in the City’s Chesapeake Bay TMDL Action Plan. The total cost of $422,600 is a 80% federal, 20% City distribution. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 422,600 $

0 $

422,600 $

0 $

84,520

338,080

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax) Grants Bonding

0 $

TOTAL REVENUE $ 422,600 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Beyond the costs of construction, this project will not have a fiscal impact. The additional maintenance costs will likely be negligible.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 29

ROUTE 143 EMBANKMENT & OUTFALL EROSION REPAIR YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

The roadway embankment at the corporate limit with York County on Merrimac Trail is eroding from a storm drainage inlet outfall. The project will extend and repair the storm sewer and discharge it lower on the slope to the existing stream channel while dissipating the energy. The embankment will then be regraded to a uniform slope and permanently stabilized with vegetative cover. The City intends to apply for a FY24 grant from the Virginia Stormwater Local Assistance Fund (SLAF) administered by DEQ. The total cost of $350,000 is a 50% State, 50% City distribution. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 350,000 $

0 $

350,000

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 350,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 30

Beyond the costs of construction, this project will not have a fiscal impact. The additional maintenance costs will likely be negligible.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

PORT ANNE STREAM RESTORATION YEAR INTRODUCED: FY 2023 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

The City entered into an agreement with the Port Anne Owners Association to assist the HOA with funding for a proposed stream restoration of an eroded ravine on common land within the neighborhood. The HOA had hired a consultant to perform a study that evaluated the stream and determined that it would qualify for remediation through the Stormwater Local Assistance Fund (SLAF) administered by the Virginia Department of Environmental Quality. However, SLAF funds are only available to a local government. The agreement has the City acting as an agent to oversee the grant and assist the HOA, but all local match funds would be paid by the HOA. As a result, no City funds will be expended other than that for staff time. These efforts allow the City to gain credit toward nutrient and sediment reductions required by the Chesapeake Bay TMDL. The total cost of $383,628 is split 50% DEQ SLAF funds and 50% HOA matching funds. COST ESTIMATE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 383,628 $

0 $

191,814

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax) Grants Bonding

TOTAL REVENUE $ 383,628 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Beyond the initial cost of staff time for grant administration, this project will not have a fiscal impact. Future maintenance costs are zero since the project will be maintained by the HOA.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 31

FY 2023 CAPITAL IMPROVEMENTS

PARKS & RECREATION

H – 32

FY 2023 ADOPTED BUDGET CAPITAL CAPITAL IMPROVEMENT IMPROVEMENT PROJECTS PLAN

KIWANIS PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

In FY 2023, the tennis court lights will be upgraded to the Musco Light Structure Retrofit System which will improve light quality and use less energy ($160,000); Install mow strip guards under all athletic field fences to prevent weed growth ($30,000). This product will reduce the number of hours to effectively manage fence lines and will allow for the discontinuance of chemical weed control; Install Security cameras ($100,000). In FY 2024, convert crushed stone pathways and dugout areas to concrete to improve maintenance efforts and accessibility. In FY 2026 Rebuild the Kiwanis Park tennis courts. The courts were constructed in 1973 and have exceeded their lifespan. Unless rebuilt, crack repairs will only last approximately 6-8 months. FY 2023

COST ESTIMATE

FY 2024

TOTAL COST $ 290,000 $ 100,000 $

FY 2025

FY 2026

FY 2027

0 $ 400,000 $

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $

290,000

100,000

400,000

Grants

Bonding

TOTAL REVENUE $ 290,000 $ 100,000 $

0 $ 400,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

There will not be a fiscal impact due to these projects.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 33

QUARTERPATH PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness In FY 2023, the playground (installed in 1993) will be replaced with innovative play structures and outdoor seating. The shelter roof will be reshingled and picnic tables and grills replaced. ($450,000); Paint the interior of the Quarterpath Recreation Center and remove rust and paint the metal outdoor archway/awning structure at the entrance of the facility.($25,000): In FY 2024, install a Ninja Warrior style obstacle course with outdoor fitness equipment and seating at Quarterpath Park ($400,000); Install a drainage system at Quarterpath Park Softball Field #2 to redirect and redistribute run-off causing the infield to erode. ($50,000); Install permanent outdoor bathrooms that will replace port-a-johns at Quarterpath Park in two locations. One structure will be located by the old non-operable bathroom facility and the other will be located in between fields #1 and #2. ($400,000): In FY 2025, replace the chilled water pipe system in the Quarterpath Recreation Center gymnasium. The chilled water system is a function of the HVAC system to air condition the gymnasium ($500,000). FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

TOTAL COST $ 475,000 $ 850,000 $ 500,000 $

FY 2027

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $

475,000

850,000

Grants

Bonding

500,000

0 $

TOTAL REVENUE $ 475,000 $ 850,000 $ 500,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 34

There is no additional fiscal impact from these projects.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

WALLER MILL PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness In FY 2023, replace and relocated the main playground which was installed in 1998 with a more evolved play structure that will meet ADA compliance($300,000); Install a modular dog wash station as a pay-to-use amenity at the Waller Mill Dog Park ($90,000); Upgrade the dog agility equipment to a commercial-grade product ($10,000); Replace and relocate the existing well in order to improve the potable water quality ($80,000): In FY 2024 -Reshingle shelters #2,#3, and #4 at Waller Mill Park ($30,000). Replace port-a-johns with a permanent bathroom facility to accommodate shelter patrons and visitors of Waller Mill Park. This project includes the demolition of the old non-operable bathroom facility ($500,000); In FY 2025 replace and relocate an upgraded automated entrance gate system($250,000); Install a mini putt-putt course at Waller Mill Park as a pay-to-use amenity ($400,000); Re-establish the mountain bike trail at Waller Mill Park ($200,000): In FY 2026 Replace six pedal boats that are used as a rental amenity of Waller Mill Park ($50,000). FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

TOTAL COST $ 480,000 $ 530,000 $ 850,000 $

FY 2027

50,000 $

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $

480,000

377,820

58,841

50,000

Grants

Bonding

152,180

791,159

TOTAL REVENUE $ 480,000 $ 530,000 $ 850,000 $

50,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

There is no additional fiscal impact from these projects.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 35

PARK IMPROVEMENTS - COLLEGE PARK, STRAWBERRY PLAINS, HIGHLAND PARK YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

In FY 2023 maximize the hard surface area to enlarge the basketball court at Highland Park, which includes restriping court, replacing existing basketball goal and adding an additional goal, and replacing the fence ($25,000): In FY 2025, enhance College Landing Park by adding solar-powered workstations, and picnic tables ($50,000): In FY 2026, replace the playground and fence at Wales subdivision ($75,000); replace the stationary canoe/kayak launch with a functional ADA compliant launch with an accessible pathway ($45,000), In FY 2027, replace the aging playground and amenities (installed 2007) at Strawberry Plains park with innovative play structures and provide an ADA compliant accessible route ($200,000). FY 2023

COST ESTIMATE

FY 2024

FY 2025

TOTAL COST $

25,000 $

0 $

FY 2026

FY 2027

50,000 $ 120,000 $ 200,000

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

25,000

0 $

50,000

120,000

200,000

Grants

Bonding

TOTAL REVENUE $

25,000 $

50,000 $ 120,000 $ 200,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 36

There is no additional fiscal impact from these projects.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2023 CAPITAL IMPROVEMENTS

PUBLIC SAFETY

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS PLAN

H – 37

FIRE STATION RENOVATION YEAR INTRODUCED: FY 2017

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire

In August 2020 City Council approved the demolition and reconstruction of the current Fire Station located at 440 N. Boundary Street. Demolition was completed in FY 2022 and work is underway to construct the station. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,573,605 $

0 $

Transfer from Utility Fund

200,000

Bonding

873,605

Budget Stablization

500,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $ 1,573,605 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 38

There will not be a direct fiscal impact beyond the cost of completion due to the improved reliability and efficiency of the improvement and deployment of resources.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

POLICE STATION REPLACEMENT YEAR INTRODUCED:DEPARTMENT: FY 2018 POLICE CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire

The Williamsburg Police Department’s station was constructed in 1977 when the department consisted of approximately 24 sworn officers. The department has grown to 44 sworn officers and the building has outlived its useful life. A study of need and current facility capability was conducted and recommendations for replacement were approved. To not replace the building would require significant investment to modernize and repair the aging and dilapidated structure. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 12,900,000 $

0 $

Operating Revenues (Sales Tax)

Grants

12,900,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Bonding

TOTAL REVENUE $ 12,900,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The fiscal impact of this project is dependent on the building design. Operating budget impacts may occur depending on the operating costs of a new building, which may be significantly different depending on energy and HVAC requirements.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 39

PUBLIC WORKS FACILITY REPLACEMENT YEAR INTRODUCED: FY 2023

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire The Public Works storage facilities and work yard must be relocated to allow the construction of the new police station. To accommodate this, and to enhance the capabilities of the public works team, new, modern facilities will be constructed. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 2,350,000 $

0 $

Operating Revenues (Sales Tax)

Grants

2,350,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Bonding

TOTAL REVENUE $ 2,350,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 40

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FORMER POLICE STATION DEMOLITION YEAR INTRODUCED: FY 2018

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire Following the construction of the new police station, the current building will require either extensive remodeling or demolition. This project has been broken out to capture the cost in the event that it is decided to demolish the existing structure. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

0 $ 500,000 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

500,000

0 $

0 $ 500,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

There are no fiscal impacts beyond the cost of the project.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 41

E-911 REGIONAL CENTER EXPANSION YEAR INTRODUCED: FY 2017

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire The City Council approved consolidation of the public safety answering point (PSAP) with York County in February 2009. This required an expansion of the PSAP in York County. The City supported costs of that renovation equal to annual debt service of $45,000 in each fiscal year. At the time the estimated City savings due to the consolidation equaled approximately $200,000 annually. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

45,000 $

45,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

45,000

Grants

Bonding

TOTAL REVENUE $

45,000 $

45,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

200,000

Operating (Cost)

Debt Service

OPERATING IMPACTS Revenue

Program Savings (Cost)

NET IMPACT $ 200,000 $ 200,000 $ 200,000 $ 200,000 $ 200,000

FISCAL IMPACT SUMMARY:

H – 42

Due to the improved reliability and efficiency of any new improvements, including equipment, operational savings will occur.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FIRE FACILITIES FIRE TRAINING TOWER YEAR INTRODUCED: FY 2022

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness - Modernize Facilities for Police and Fire The Fire Department currently does not have a local faciltiy capable of conducting live fire training. A fire tower training prop would benefit fire personnel as live fire training increases the operational competency and readiness of personnel. A local option will also have a positive impact on employee retention and morale, as well as increase the number and types of training we are allowed to offer. It will also allow us to train with our automatic aid partners in our surounding counties and may even afford us the opportunity to offer a local new recruit training academy, speeding up the time needed and customizing the training to get new recruits released to duty. A burn training facility offers personnel the opportunity to fight “live” fire under supervision and for direct application to real world, life-threating events. Potential for cost participation with James City County and York County. FY 2023

COST ESTIMATE TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 578,000 $ 578,000 $

0 $

FUNDING SOURCES Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

15,000

578,000

Grants

563,000

Bonding

0 $ 578,000 $ 578,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The City is pursuing a grant for this project and will determine the operational fiscal impact costs once the grant is approved.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 43

CARDIAC MONITROING & DEFIBRILLATOR REPLACEMENT YEAR INTRODUCED: FY 2021

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The fire department’s current inventory of cardiac monitors and defibrillators are aging, nearing life expectancy. In anticipation of emerging technology in the next few years, coupled with the life expectancy of our current units, planning to replace these units is a priority. Cardiac monitors and defibrillators are critical to the adequate Advanced Life Support service delivery to our community. FY 2023

COST ESTIMATE TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 350,000 $

0 $

FUNDING SOURCES Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

350,000

Grants

Bonding

0 $ 350,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 44

While the fiscal impact for this project is difficult to measure, the planning of the project will help reduce unnecessary costs related to maintain our current inventory. Additionally, once the next generation monitors are released, it is anticipated that a trade-in program may be available to offset the cost of the project.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

BALLISTIC VESTS YEAR INTRODUCED: FY 2020

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The deployment of ballistic vests for the protection of public safety personnel in environments that have the potential to be unsafe or hostile have been emerging as best practices for fire and EMS departments. This equipment is absolutely necessary to ensure the safety of personnel when responding to an active threat incident where placing themselves in a dangerous environment is imperative to the survivability of victims. In addition, this equipment would help bring the department in compliance with NFPA 3000, Standards for Active Shooter/Hostile Events. Access to appropriate personal protective equipment such as ballistic vests and governing policies, guidelines, and training that incorporate their use in our daily operations has become a critical component to the safety and well-being of public safety personnel as they perform their daily role responsibilities and service to the public. In addition, a reliable replacement plan every 10 years must be developed and managed to ensure the manufacturer recommendation of proper replacement. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

43,635 $

0 $

43,635

Grants

Bonding

43,635 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

While difficult to describe the fiscal impact, the provision of ballistic vests for personnel is a critical safety net to ensure the most appropriate protective equipment is available when personnel are operating at dangerous or potential dangerous or hostile environments.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 45

CELL ON WHEELS YEAR INTRODUCED: FY 2022

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

Funds would provide an Cellular on Wheel device that boosts cell phone signal for on-site City of Williamsburg personnel for large-scale events. Boosting service benefits communcation clarity and speed of overall data and mission critical information. This device is mobile in nature and is applicable to a wide range of events from emergency to large tourism events. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 115,000 $

0 $

115,000

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 115,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 46

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

LAW ENFORCEMENT EQUIP., BODY CAMERAS & TASERS YEAR INTRODUCED: FY 2020

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The Axon OSP7+ program includes additional GPS tracking and redaction features, as well as Axon’s Records, Citizen and Performance modules. These increase the safety of the officers while ensuring the highest level of officer accountability. The administrative suite of features will increase personnel effectiveness and efficiency while ensuring FOIA compliance. This is a continuation of an FY21 project. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 123,000 $ 123,000 $ 123,000 $ 123,000 $ 123,000

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $

123,000

Grants

Bonding

TOTAL REVENUE $ 123,000 $ 123,000 $ 123,000 $ 123,000 $ 123,000

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

0 $

(22,889)

(23,347)

(23,814)

(24,290)

(24,776)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

NET IMPACT $ (22,889) $ (23,347) $ (23,814) $ (24,290) $ (24,776)

FISCAL IMPACT SUMMARY:

The use of non-lethal devices and body cameras may reduce legal liability for the department. The Commonwealth Attorney’s Office needs additional staff to file, store, and review data recorded by the cameras. The City will incur its share of the cost to support two additional paralegals in the CA’s Office. The City’s share of the cost for FY21 will be $22,000. A 2% increase in salary cost is assumed with each successive year.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 47

LAW ENFORCEMENT EQUIPMENT, MOBILE DATA TERMINAL YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The mobile data terminals were replaced recently. To ensure continuity of the MDT program, the MDTs are on a current recycling cycle of five (5) years. The costs of each unit is $7,000 and includes the hardware, software and installation. Maintenance costs are $25 per month per unit, beginning after the one-year warranty expires. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

28,000 $

28,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

28,000

Grants

Bonding

TOTAL REVENUE $

28,000 $

28,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

(4,000)

(8,000)

(12,000)

Debt Service

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 48

0 $

(4,000) $

(8,000) $ (12,000) $ (12,000)

The annual maintenance costs associated with this project are $25 per month, per unit, beginning after the one year warranty expires.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

PUBLIC SAFETY EMERGENCY RADIOS YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The Williamsburg Police Department portable radios are replaced on an equipment replacement plan as they reach the end of their useful lives. In FY22, there are 15 radios due for replacement to complete the program. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

75,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

75,000

Grants

Bonding

TOTAL REVENUE $

0 $

75,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

All officers will have the most modern, up-to-date portable radios available to ensure their safety. New radios do not increase the charge from the service provider.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 49

AXON FLEET 3 IN-CAR CAMERA SYSTEM YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The WPD utilizes the Axon Fleet system in the police vehicles. This system is integrated into the Evidence Storage System for video storage and has proven to be more effective and efficient with lower cost. The Axon 3 system will provide more features that will increase safety and accountability. This system includes a fully integrated Automatic License Plate Recognition (ALPR) system, increasing effectiveness while reducing expense and additional complex systems. The cost increases from FY23 to FY25 are due to the increased number of patrol cars in the fleet, which require camera systems in the later years. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

50,000 $

60,000 $

70,000 $

70,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

50,000

60,000

70,000

Grants

Bonding

TOTAL REVENUE $

50,000 $

60,000 $

70,000 $

70,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

3,000

OPERATING IMPACTS Revenue

Operating (Cost) Debt Service NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 50

3,000 $

3,000

The inclusion of an ALPR in the new system will eliminate the need to purchase separate ALPR units and their associated maintenance fees, which amount to approximately $3,000 / year. By comparison, to outfit each patrol car with an ALPR from our current ALPR vendor would require an initial investment of approximately $480,000 plus a maintenance fee of $36,000 per year.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FIRING RANGE REPAIRS YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The WPD’s Firing Range is in need of refurbishment in order to adequately address concerns of safety, liability, and efficiency. These concerns are due to almost 20 years of projectile build-up and the use of common, mixed-grade impact berm media (clay, dirt, gravel, and sand), which has resulted in a situation where ricochet is a higher possibility. The storage buildings at the range are also in need of replacement. This is the minimal investment required to maintain the range in a safe and orderly manner. This project only serves to maintain our current capabilities, not expand them to meet the goals stated in the Waller Mill Training Facility Project. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

85,000 $

0 $

85,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

85,000

Grants

Bonding

TOTAL REVENUE $

0 $

85,000 $

0 $

85,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

There are no annual contract costs associated with this repair and upgrade program. Maintenance costs, if any, should be minimum as the project is projected to be completed every five-years, eliminating any annual costs.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 51

WALLER MILL TRAINING FACILITY YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The WPD’s Firing Range needs refurbishment in order to adequately address concerns of safety, liability, and efficiency. The facility requires modernization. We seek to develop a facility that includes a classroom, a storage building with administrative space, a modern modular shoot house, and state of the art instructional technology including high-speed cameras. Outside the secure training area we want to build a pavilion space to be utilized by all City staff for outdoor gatherings and morale events set against the beautiful backdrop of the reservoir. Funding this project eliminates the need to fund the Firing Range Repairs project. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,500,000 $

0 $

1,500,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

2,000

Operating (Cost)

Debt Service

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax) Grants Bonding

TOTAL REVENUE $ 1,500,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 52

0 $

2,000 $

2,000

This program will save on ammunition expense going forward as it will enable us to fire lead ammunition without risk to the watershed, additionally the increase in training capacity will decrease risk of injury or death to both employees and civilians in the event of a critical incident.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FLOCK SAFETY ALPR YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

Flock Safety Automatic License Plate Recognition (ALPR) system provides real-time actionable intelligence and evidence that increases case clearance rates. WPD has been working with Flock Safety on a test and evaluation program and has identified a series of significant success stories. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

50,000 $

50,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

50,000

Grants

Bonding

TOTAL REVENUE $

50,000 $

50,000

0 $

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

15,000

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

NET IMPACT $

FISCAL IMPACT SUMMARY:

15,000 $

15,000

Staffing savings are realized from a decrease in the number of hours a detective or other investigating officer would be required to perform surveillance or other similar activity to develop a suspect that the stationary Flock system can provide with a simple query.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 53

AXON VR DE-ESCALATION & DE-CONFLICTION TRAINING YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

In order to increase the ability of an officer to de-escalate a situation or to de-conflict an incident, thorough training is required to provide alternatives to actions taken. Axon provides this training through a Virtual Reality program utilizing Occulus VR units. This system eliminates the need for expensive equipment and a large amount of space for implementation. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

11,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

11,000

Grants

Bonding

TOTAL REVENUE $

11,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 54

No Fiscal Impact.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

SMARTWATER CSI YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

SmartWater CSI uses an invisible solution to discreetly mark valuables, making them tracable back to the original owner in the event that they are stolen. This system would be deployed to members of the community most at risk of suffering losses from burglary or other larceny crimes. Our community would become known as a SmartWater community, and we believe the incidents of larceny would decrease. This would provide 200 kits for distribution within our community. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

15,000 $

0 $

15,000

0 $

15,000

Grants

Bonding

15,000 $

0 $

15,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

There is no fiscal impact beyond the fee for the program.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 55

FOTOKITE DRONE YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

The FotoKite actively tethered drone is a completely portable, ready to deploy situational awareness drone solution designed for public safety. It is capable of livestreaming and documenting aerial intelligence with total operational freedom. This solution solves many of the traditional barriers to entry of drone programs, as there is no FAA licensure or air space requirements to consider, nor are extensive ongoing training or expensive batteries and other maintenance items required. Once launched, the drone will stay in the air independent of human intervention and, because it is tethered, can remain aloft indefinitely. This tool will dramatically increase both police and fire department situational awareness capacities. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

30,000 $

0 $

30,000

Grants

Bonding

30,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 56

There is no fiscal impact beyond the purchase price of the device.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

POLICE DUTY PISTOL REPLACEMENT YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Prioritizing Safety and Wellness

Sworn members of the Williamsburg Police Department are issued Glock sidearms as their duty weapon. The current iteration of pistols was put into service in January 2015. Several industry groups recommend replacing duty pistols at or before ten years of age. As the City transitions to new pistols, a new pistol caliber will also be used, which will save ammunition costs on an ongoing basis.

FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

75,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

75,000

Grants

Bonding

TOTAL REVENUE $

0 $

75,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

1,500

Debt Service

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

0 $

1,500 $

1,500

The transition to the 9mm round will produce a cost savings as the round is less expensive in both training and duty configurations.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 57

FY 2023 CAPITAL IMPROVEMENTS

COMMUNITY DEVELOPMENT

H – 58

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

PUBLIC ART PROGRAM DEPARTMENT: CITY MANAGER’S OFFICE ECONOMIC DEVELOPMENT CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

Funding for a Public Art Program for the curation and display of public art in the City to: 1. Celebrate the City’s part Present and future 2. Enhance the City’s identity and economic vitality by encouraging people to spend more time in the City engaged with public art and 3. Highlight and enhance the beauty and unique character of the City. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 172,834 $

0 $

172,834

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 172,834 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Scheduled replacement of water system infrastructure should reduce operating costs. Water extensions add piping to the water system with minimal increases in operating and maintaining infrastructure.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 59

FY 2023 CAPITAL IMPROVEMENTS

WILLIAMSBURG REDEVELOPMENT & HOUSING AUTHORITY

H – 60

FY 2023 ADOPTED BUDGET CAPITAL CAPITAL IMPROVEMENT IMPROVEMENT PROJECTS PLAN

REPLACEMENT OF ROOFS & GUTTERS YEAR INTRODUCED: FY 2023

DEPARTMENT: WRHA

CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg

The Authority seeks to replace the roofs and gutters for all sites over a five-year period. It is the Authority’s goal to address four to six roofs per year. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

55,000 $

60,000 $

65,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

55,000

60,000

65,000

Grants

Bonding

TOTAL REVENUE $

55,000 $

60,000 $

65,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The existing three-tab shingle roofs and the deteriorating plywood and gutters will be replaced over a five-year time frame, with the goal being four to six roofs per year.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 61

HVAC REPLACEMENT YEAR INTRODUCED: FY 2023

DEPARTMENT: WRHA

CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg

The Authority seeks to replace 10 HVAC units per year until all Family Site units (66 units) have an energy-efficient system. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

50,000 $

55,000 $

60,000 $

65,000 $

70,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

50,000

55,000

60,000

65,000

70,000

Grants

Bonding

TOTAL REVENUE $

50,000 $

55,000 $

60,000 $

65,000 $

70,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 62

Due to the age of the current HVAC systems at the Family sites, the units are in need of an upgrade, to makeg them more energy-efficient and reliable.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FENCE & DUMPSTER RELOCATION YEAR INTRODUCED: FY 2023

DEPARTMENT: WRHA

CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg

The Authority seeks to relocate the dumpsters at the three Family Sites and install fencing. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

45,000 $

0 $

45,000

Grants

Bonding

45,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

To improve the functionality and site conditions of WRHA communities.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 63

WORK FORCE HOUSING RENOVATIONS YEAR INTRODUCED: FY 2023

DEPARTMENT: WRHA

CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg

There are six housing units that are utilized for employees in an effort to supply work force housing. The housing is primarily offered to employees who can readily respond to emergencies so that the City derives a valuable benefit of having employees in close proximity to work. The amount of $30,000 is needed in FY23 to complete renovation work that was found during inspections of the units. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

30,000 $

35,000 $

40,000 $

45,000 $

45,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

30,000

35,000

40,000

45,000

Grants

Bonding

TOTAL REVENUE $

30,000 $

35,000 $

40,000 $

45,000 $

45,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 64

To maintain the Work Force Housing units, ensuring the presence of affordable housing in the City of Williamsburg.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

TRIANGLE BUILDING STOREFRONT REPLACEMENT YEAR INTRODUCED: DEPARTMENT: FY 2023 WRHA CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City - Propagate Commercial Redevelopment The storefronts at the Triangle Building have been leaking for several years and growing worse over time. Water leaks in from both the ceiling and the ground floor, causing flooring to buckle and other moisture damage. A forensic engineer was brought in to assess in May 2021 and recommended full replacement of all storefronts, which would fix the leaking and also provide a uniform exterior across the entire building. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 328,300 $

0 $

328,300

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 328,300 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Currently, City Facilities Maintenance staff are on site on a regular basis to recaulk the storefronts to prevent leaks. This is not a sustainable fix and does not prevent the lasting moisture damage. Replacing the storefronts will reduce or eliminate the need for City staff to recaullk on such a consistent basis and protect the business tenants’ flooring and other fixtures.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 65

FY 2023 CAPITAL IMPROVEMENTS

GENERAL GOVERNMENT

H – 66

FY 2023 ADOPTED BUDGET CAPITAL CAPITAL IMPROVEMENT IMPROVEMENT PROJECTS PLAN

MUNICIPAL BUILDING 3RD FLOOR RENOVATION YEAR INTRODUCED: FY 2023

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

When the Municipal Building was constructed, a third floor unfinished area was built to be completed at a later time when space was required. This project will finish this space and accommodate the needs of a growing municipal staff. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,575,000 $

0 $

Operating Revenues (Sales Tax)

Grants

1,575,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Bonding

TOTAL REVENUE $ 1,575,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 67

FACILITIES MISCELLANEOUS REPAIRS & REPLACEMENTS YEAR INTRODUCED: FY 2023

DEPARTMENT: PUBLIC WORKS

CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

Upkeep of the buildings maintains a fresh and professional appearance for these public buildings which is the outward and very visible face of the City of Williamsburg. Some repairs are required to maintain aging systems. In FY23, $25,000 is budgeted for repairs and painting to the City Auto Shop ceiling; $20,000 for insulation replacement at the Landscape, Water & Sewer, and Streets shops; and $10,000 to repaint the entrance canopy at Quarterpath Recreation Center. In FY24, $42,000 is proposed for replacing the doors at the Community Building and $20,000 for repairing the Municipal Building Balcony floor. In FY25, $200,000 is proposed for replacing the 20 custom doors at the Transportation Center. FY 2023

COST ESTIMATE TOTAL COST $

55,000 $

0 $

FY 2024

FY 2025

62,000 $ 200,000 $

FY 2026

FY 2027

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

55,000

62,000

200,000

Grants

Bonding

0 $

TOTAL REVENUE $

55,000 $

62,000 $ 200,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 68

There is minimal fiscal impact other than the initial capital outlay for maintenance repairs and painting.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

HVAC IMPROVEMENTS YEAR INTRODUCED: DEPARTMENT: FY 2023 PUBLIC WORKS

This project will provide for improvements or replacements to various HVAC systems in building facilities. The improvements will allow for higher efficiency and improved operational capability as these systems age. In FY23, $36,500 is budgeted for heater replacements at the Auto Shop and the Water & Sewer Shop; and $90,000 is budgeted for replacement of the Municipal Building IT Server room HVAC. In FY24 and FY25, a total of $400,000 is budgeted to replace the 20-year old HVAC system at the Community Building. FY 2023

COST ESTIMATE

FY 2024

FY 2025

TOTAL COST $ 126,500 $ 200,000 $ 200,000 $

FY 2026

FY 2027

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $

126,500

200,000

Grants

Bonding

0 $

TOTAL REVENUE $ 126,500 $ 200,000 $ 200,000 $

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

There is minimal fiscal impact other than the initial capital outlay for replacement equipment and control software upgrades.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 69

ACCESS CONTROL & SECURITY IMPROVEMENTS YEAR INTRODUCED: FY 2023

DEPARTMENT: PUBLIC WORKS

CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

This project will provide for improved access control systems and improvements to enhance building facilities staff’s ability to operate in adverse conditions. In FY25, $40,000 is proposed for installing an access control system for the Community Building. In FY26, $50,000 is proposed for an access Control System for the Transportation Center. A diesel generator is proposed in FY27 at a cost of $150,000 for the Community Building since back-up power is required at the City’s designated polling site. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

40,000 $

50,000 $ 150,000

0 $

Operating Revenues (Sales Tax)

40,000

50,000

150,000

Grants

Bonding

0 $

40,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

0 $

50,000 $ 150,000

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 70

There is minimal fiscal impact other than the initial capital outlay for control software and equipment.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

RESEARCH VILLAGE YEAR INTRODUCED: DEPARTMENT: FY 2023 CITY MANAGER’S OFFICE CITY COUNCIL GOALS & INITIATIVES: #5 Engaging With Our Partners

Collaborate with William & Mary and businesses to develop a state-of-the-art research facility, which will be an anchor for technology and data research, creating the opportunity for highwage jobs and startup companies. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 2,000,000 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

2,000,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Transfer from General Fund

TOTAL REVENUE $ 2,000,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The project is in the planning stages and therefore it is too early to determine its fiscal impact.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 71

AMPHITHEATER YEAR INTRODUCED: FY 2023

DEPARTMENT: CITY MANAGER’S OFFICE

CITY COUNCIL GOALS & INITIATIVES: #5 Engaging With Our Partners

Initial funding to construct an outdoor amphitheater appropriately sized for regional tourism as a venue to host national acts and serve as a community hub for local performance groups. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 5,000,000 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

5,000,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Transfer from General Fund

TOTAL REVENUE $ 5,000,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 72

This project is in the early planning stages so it is too early to determine its fiscal impact.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

REPLACEMENT OF BLAYTON BUILDING YEAR INTRODUCED: DEPARTMENT: FY 2023 WRHA CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg – Affordable Housing Taskforce Redevelop the Blayton Building, Triangle Building and Library area of City Square into a mixeduse, mixed-income development to include public housing units, affordable and market rate housing, a modern library, a youth park, and commercial space. Pursue the redevelopment of the Blayton property in support of the Downtown Vibrancy Plan and Affordable Housing initiatives. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 3,000,000 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

154,325

2,845,675

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Transfer from General Fund Transfer from Reserves

TOTAL REVENUE $ 3,000,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The Triangle/Blayton Redevelopment project will provide new affordable housing units in a mixed-income and mixed-use development pattern. The tenant will receive any savings due to energy efficiencies from the replacement.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 73

AFFORDABLE HOUSING YEAR INTRODUCED: FY 2023

DEPARTMENT: WRHA

CITY COUNCIL GOALS & INITIATIVES: #1 One Williamsburg – Affordable Housing Taskforce

Begin implementation of the City’s Affordable Housing Workgroup recommendations, such as the creation of workforce housing on public property. FY 2023

COST ESTIMATE

FY 2025

FY 2026

FY 2027

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

950,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

TOTAL COST

$ 950,000 $

FY 2024

FUNDING SOURCES Carry Forward Funding

Transfer from General Fund TOTAL REVENUE

$ 950,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 74

This project is in the early planning stages so it is too early to determine its fiscal impact.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

ONE WILLIAMSBURG PROJECTS YEAR INTRODUCED: FY 2023

DEPARTMENT: CITY MANAGER’S OFFICE

Projects supporting the City’s Vision including projects that will strengthen and modernize city facilities to improve service and create efficiencies. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,105,507 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

1,105,507

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Transfer from General Fund

TOTAL REVENUE $ 1,105,507 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

This project will consist of various projects yet to be finalized so it is too early to determine the fiscal impact.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 75

PC REPLACEMENT PROGRAM YEAR INTRODUCED: FY 2020

DEPARTMENT: IT

CITY COUNCIL GOALS & INITIATIVES: #2 Courageously Leading

Annually, the City follows a PC replacement schedule, replacing those computers that have reached end of life (4 years) or fail during the fiscal year. The department requests $30,000 for this expense in each fiscal year. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

30,000 $

30,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

30,000

Grants

Bonding

TOTAL REVENUE $

30,000 $

30,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 76

The replacement of computers will not have a direct fiscal impact beyond the cost of completion. Efficiency is gained by staying current with new technology and software.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

OFFICE 365 YEAR INTRODUCED: FY 2019

DEPARTMENT: IT

CITY COUNCIL GOALS & INITIATIVES: #6 Connecting with the World

The City of Williamsburg utilizes the features and functionality of the Microsoft Office 365 platform across the entire organization. This project renews that licensing on an annual basis. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

37,500 $

37,500

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

37,500

Grants

Bonding

TOTAL REVENUE $

37,500 $

37,500

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

No impacts related to the budget outside of the annual renewal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 77

WIRELESS INTERNET AT CITY PARKS YEAR INTRODUCED: FY 2022

DEPARTMENT: IT

CITY COUNCIL GOALS & INITIATIVES: #6 Connecting with the World

The City of Williamsburg hosts many events at Quarterpath and Kiwanis Park throughout the year. Many of these events play host to out-of-town guests who would benefit from having free, wireless Internet access available to them during their time spent at City parks. This project would extend the City wireless network to the Quarterpath Park ballfields and the Kiwanis Park softball fields and playground area. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

40,000 $

0 $

40,000

Grants

Bonding

40,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 78

The addition of licensing for wireless access points from this project will be negligible. Costs for Internet access at Kiwanis Park will be approximately $150/ month and will be handled out of the IT Operating budget.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

ELECTRONIC POLLBOOK UPGRADE YEAR INTRODUCED: FY 2013

DEPARTMENT: VOTER REGISTRATION AND ELECTIONS

Per Virginia Election Law 24.2-629 and the newly adopted Electronic Pollbook Standards from the Department of Elections our current version of Pollbook software has been decertified as of June 30, 2022. The City is required to update our current Electronic Pollbook. There are 16 pollbooks in our inventory, and the FY 2023 request is for 10 new pollbooks ($20,000), with the possibility to add an additional 3 in both FY 2024 and FY 2025 budgets ($5000 each year) to bring all of our current inventory up to date. The City of Williamsburg is one of a handful of localities in Virginia still using the oldest version of the software. These upgrades in will bring us current to the newly adopted Security Standards set forth by the Department of Elections. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

20,000 $

5,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

20,000

5,000

Grants

Bonding

TOTAL REVENUE $

20,000 $

5,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

No Impact

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 79

VEHICLES/EQUIPMENT YEAR INTRODUCED: FY 2023

The City replaces vehicles following industry standards and after extensive use. When general fleet vehicles are replaced they are repurposed or sold as surplus. Following a replacement schedule in FY 2023, several vehicles are scheduled to be replaced. View the Five-Year Plan Summary on page H-85. FY 2023

COST ESTIMATE

TOTAL COST $ 453,000 $

FY 2024

FY 2025

FY 2026

FY 2027

555,000 $

260,000 $

270,000 $

230,000

0 $

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

0 $ 453,000

555,000

260,000

270,000

230,000

Grants

Bonding

TOTAL REVENUE $

453,000 $

555,000 $

260,000 $

270,000 $

230,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 80

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2023 CAPITAL IMPROVEMENTS

AGENCIES & INTERJURISDICTIONAL

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 81

WILLIAMSBURG LIBRARY RENOVATION CITY COUNCIL GOALS & INITIATIVES: #6 Innovating a Modern City

The Williamsburg Library was constructed in 1974 with additions in 1982 and 1988. The facility hosts 600,000 annual visits, over 2,500 meetings and programs, and 65% of the 1.2 million system annual check-out transactions. The Williamsburg Regional Library system meets almost all major AAA standards with the exception of facilities, where it ranks a single A. The AAA standard is 1 square foot per capita. The actual library space, minus the theater and basement is 25,000 square feet, which translates to .34 SF per capita. At 300% beyond recommended capacity, the library lacks the space to offer new technology, a teen area, seating, collaborative work spaces, or space for other contemporary library services. This project budgets an estimate that begins in FY24 with the intent to engage in discussions with James City and York counties about the possibility of a joint facility. The previous budget included $245,000 for HVAC repair; in FY23 this amount has been transferred to contingency until the new library is built, unless there is a catastrophic need for its use. FY 2023

COST ESTIMATE TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 450,000 $ 3,579,355 $ 4,476,500 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

450,000

3,579,355

4,476,500

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

0 $ 450,000 $ 3,579,355 $ 4,476,500 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 82

The completion of the renovations will reduce on-going maintenance costs. The use of more efficient equipment and design may minimally reduce operating costs.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

WILLIAMSBURG/JCC COURTHOUSE MAINTENANCE PROJECTS (CONTINGENCY)

The City of Williamsburg and James City County jointly own and operate the Williamsburg/ James City County Courthouse as authorized by §17.1-281 of the Code of Virginia. Each locality has previously authorized the assessment of a courthouse maintenance fee of $2 for each civil and criminal action and/or traffic case in the District or Circuit Courts for the City of Williamsburg and James City County. The Clerk of the Circuit Court collects and remits fees monthly to the City’s Department of Finance, acting as agent for the Courthouse Maintenance Fund. Funds are invested in the Commonwealth of Virginia’s Local Government Investment Pool. Disbursements are approved by resolution of both the Williamsburg City Council and the James City County Board of Supervisors for capital projects deemed necessary. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

40,000 $

0 $

Operating Revenues (Sales Tax)

Grants

Bonding

40,000

40,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

Courthouse Maintenance Bond TOTAL REVENUE $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Fiscal impact will be analyzed when specific projects are determined.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 83

WILLIAMSBURG/JCC SCHOOLS YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #5 Engaging with Our Partners

This project represents City contribution to various capital expenditures for the joint Williamsburg-James City County school system. These estimates are based on the school system CIP. The City’s share of these expenses is 9.68% of the FY23 total as stipulated in the current funding agreement between JCC and the City. Remaining funds for any projects not completed at fiscal year-end are carried forward to the following year. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 902,400 $ 2,519,850 $ 587,525 $ 875,250 $ 487,330

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax) Grants Bonding

0 $

346,720

399,930

587,525

875,250

487,330

555,680

2,119,920

TOTAL REVENUE $ 902,400 $ 2,519,850 $ 587,525 $ 875,250 $ 487,330

OPERATING IMPACTS Revenue

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 84

The completion of work will not have a direct fiscal impact beyond the cost of completion due to improved reliability and efficiency of any new improvements, including appliances.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

VEHICLE REPLACEMENT

FIVE-YEAR PLAN SUMMARY CAPITAL IMPROVEMENT PLAN (SALES TAX) DEPARTMENT

FY 2023

Building Inspection

0 $

FY 2024 35,000 $

FY 2025 0 $

FY 2026 0 $

FY 2027 0

City Manager

35,000

Economic Development

35,000

Finance

Fire

375,000

120,000

Human Services

35,000

Planning

354,000

40,000

230,000

Public Works

48,000

40,000

140,000

160,000

Recreation

30,000

35,000

40,000

Engineering

Police

WRHA CAPITAL IMPROVEMENT PLAN

453,000 $

555,000 $

260,000 $

270,000 $

230,000

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

UTILITIES DEPARTMENT Public Utilities UTILITIES TOTAL

0 $

300,000 $

0 $

40,000 $

40,000

0 $

300,000 $

0 $

40,000 $

40,000

GRAND TOTAL FY 2023 GRAND TOTAL

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2024

453,000 $ 1,155,000 $

FY 2025

FY 2026

FY 2027

260,000 $

350,000 $

310,000

H – 85

SALES TAX VEHICLES BUILDING INSPECTION UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

6573

2008

Ford

Escape 4x4 SUV

Yes/No

114731L

64,949 $

0 $ 35,000 $

0 $

2679

2016

Ford

Explorer 4WD

No/No

172031L

29,509

4988

2017

Jeep

Compass 4x4

No/No

172037L

27,928

4687

2019

Ford

Explorer

No/No

202566L

6,744

6284

2021

Ford

Explorer 4WD

No/No

202589L

2,206

0 $

TOTAL BUILDING INSPECTION

FY 2023

FY 2024

FY 2025

0 $ 35,000 $

FY 2026

FY 2027

CITY MANAGER UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

5925

Ford

Explorer - Silver

No/No

172044L

24,843 $

0 $

0 $ 35,000

0 $

0 $ 35,000 $

2017

TOTAL CITY MANAGER

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

ECONOMIC DEVELOPMENT UNIT # YEAR

0048

2018

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Yamaha

Yamaha Golf Cart

Yes/No

N/A

MILEAGE AT 01/2022

FY 2023

N/A $

TOTAL ECONOMIC DEVELOPMENT

FY 2024

FY 2025

FY 2026

FY 2027

0 $

ENGINEERING UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

2324

Ford

Explorer 4x4

No/Yes

122-984L

73,028 $ 35,000 $

0 $

TOTAL ENGINEERING $ 35,000 $

0 $

2005

H – 86

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FINANCE UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

5924

2017

Ford

Explorer

No/No

172046L

12,640 $

2913

2021

Ford

Explorer

No/No

202584L

978

TOTAL FINANCE

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

0 $

FIRE UNIT # YEAR

8941

MAKE

1949 Mack

MILEAGE AT 01/2022

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Fire Truck

No/No

16-977L

N/A $

0 $

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

1988

Homemade

Boat Trailer (Zodiac)

No/No

84-728L

N/A

8405

1988

Haulmark

Utility Trailer

No/No

65-835L

N/A

5004

2004 Cargo

Trailer

No/No

129018L

N/A

7761

2004

ACSI

Decontamination Truck

No/No

84-725L

N/A

1409

2005

Ford

3/4 Ton Diesel 4x4 Pick-Up

No/No

122-973L

72,984

0700

2008

Chevrolet

Impala NonReplacement

No/No

114733L

71,501

8061

2008

GMC

Ambulance (Reserve No)

No/No

159651L

86,704

2042

2011 Pierce

Pumper

No/No

159672L

52,000

6972

2011

Ford

Pierce Rescue

No/No

159653L

4,358

8179

2011

VMA/ PAMU

Cargo Trailer

No/No

159682L

N/A

2818

2012 Pierce Quantum Fire Truck

No/No

172004L

33,000

Gator 20

No/No

N/A

Ambulance

No/No

172015L

85,139

Inflatable 15’6”

No/No

N/A

SUV Interceptor WHI

No/No

172019L

52,970

40,000

Safe House

No/No

172023L

N/A

John Deere

1148

2013

4115

2013 Horton

RC313 2013 Wing

N/A

2025

2014

3398

2014 Scotty

7593

2014

Load Rite

Boat Trailer/16’ Jon B

No/No

172025L

N/A

3491

2016

John Deere

Gator 10

No/No

N/A

6509

2016

Road Rescue

Freightliner Ambulance

No/No

172033L

38,000

375,000

0582

2017

Chevrolet

Tahoe

No/No

172049L

34,702

80,000

0932

2017

Ford

Explorer - White

No/No

172043L

41,767

0933

2017

Ford

Explorer - White

No/No

172042L

27,501

Ford

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 87

FIRE (CONTINUED) UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

Ambulance

No/No

202553L

58,066 $

0 $

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

6258

2017 Horton

6835

2017 Pierce Fire Truck-Pumper VE

No/No

172-039L

21,841

9453

2017

Tahoe

No/No

172048L

14,778

0665

2019 Piece

Pumper Enforcer

No/No

202567L

16,811

6467

2020

Explorer - White

No/No

202573L

8,591

6672

2020 Polaris

Mini-Ambulance ASAP

No/No

N/A

7264

2020

Ford

Explorer - White

No/No

202574L

5,597

3870

2021

Chevrolet

Silverado F350

No/No

202587L

1,301

2021

Anvil Trailer

Enclosed Trailer

No/No

202585L

N/A

0 $

9833

Chevrolet

Ford

TOTAL FIRE

0 $ 375,000 $ 120,000 $

HUMAN SERVICES UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

1666

2008

GMC

12 Passenger Van

No/Yes

114735L

49,185 $

0 $ 35,000 $

0 $

9026

2013

GMC

12 Passenger Van

No/No

172013L

20,969

9878

2015 Dodge

Caravan

No/No

172028L

43,411

4870

2017

Compass 4x4 4WD

No/No

172038L

35,616

0621

2019 Dodge

Journey

No/No

202568L

9,690

0 $

Jeep

TOTAL HUMAN SERVICES

FY 2023

FY 2024

0 $ 375,000 $

FY 2025

FY 2026

FY 2027

PLANNING UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

7281

Ford

Explorer 4WD

No/No

202572L

2020

MILEAGE AT 01/2022

FY 2024

FY 2025

FY 2026

FY 2027

2,048 $

0 $

TOTAL PLANNING

H – 88

FY 2023

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

POLICE UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

5572

2003

Texas Bragg

Trailer-Cone

No/No

111793L

2171

2006

Chevrolet

PU Crew Cab Non Rep

No/No

UUL7757

0900

2007 Harley

FLPI - Motorcycle

No/No

1609

2011

Ford

4D Crown Vic Unmarked

1610

2011

Ford

3157

2012

1334

MILEAGE AT 01/2022

FY 2023

FY 2025

FY 2026

FY 2027

0 $

98,982

2199L

17,978

25,000

No/No

XCC9355

81,752

4D Crown Vic

No/No

ECN1102 103,913

Ford

SUV Escape XLT

No/No

159683L

34,646

50,000

2013

Ford

SUV Interceptor Non

No/No

172009L

119,511

1335

2013

Ford

SUV Interceptor Non

No/No

172010L

107,162

5873

2013

Jeep

Wrangler

No/No

172016L

78,666

40,000

2024

2014

Ford

SUV Interceptor Patrol

No/No

172018L

145,363

60,000

2026

2014

Ford

SUV Interceptor Unmarked

No/No

WNN4064 101,167

50,000

2068

2014 Smart

Radar Trailer

No/No

172-027L

N/A

4689

2014 Smart

Low Speed Vehicle

No/No

172020L

19,974

6293

2014

Ford

SUV Int (Patrol) Non re

No/No

172022L

106,082

9778

2014

Ford

Interceptor Se

No/No

WNR8302 106,908

50,000

2015

No/No

172047L

N/A

3935

2015

Ford

4D Interceptor Unmarked

No/No

172034L

56,283

6999

2015

Chevrolet

Tahoe K1500

No/No

VBC7971L 116,554

1881

2016

Chevrolet

Tahoe

No/No

VRJ7648

57,664

3753

2016

Ford

SUV Interceptor Unmarked

No/No

VHV8535

75,264

5032

2017

Ford

SUV Interceptor Patrol

No/No

172050L

107,170

60,000

5033

2017

Ford

SUV Interceptor Patrol

No/No

202551L

119,381

60,000

4419

2018

Ford

SUV Interceptor Patrol

No/No

202555L

62,999

4420

2018

Ford

SUV Interceptor Unmarked

No/No

UYF5174

17,190

8963

2019

Ford

SUV Interceptor Patrol

No/No

202564L

57,797

8964

2019

Ford

SUV Interceptor Patrol

No/No

202565L

60,270

8965

2019

Ford

SUV Interceptor Patrol

No/No

202562L

63,668

Freedom Cargo Trailer - Enclosed

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

N/A $

FY 2024

H – 89

POLICE (CONTINUED) UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

8966

2019

Ford

SUV Interceptor Patrol

No/No

202563L

60,575 $

1000

2020 SMC500

Radar Trailer

No/No

202579L

1547

2020

SMC

Radar Trailer

No/No

2150

2020

Ford

SUV Interceptor Unmarked

5979

2020

Ford

0138-A 2021

Ford

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

0 $

N/A

202582L

N/A

No/No

202581L

8,668

SUV Interceptor Patrol

No/No

202576L

22,589

SUV Interceptor Unmarked

No/No

UDY9078

Ford Interceptor Unmarked

No/No

N/A

2022-1 2022

Ford

Interceptor Pickup

No/No

N/A

2022-2 2022

Ford

Interceptor Patrol

No/No

N/A

2022-3 2022

Ford

Interceptor Patrol

No/No

N/A

2022-4 2022

Ford

Interceptor Patrol

No/No

N/A

2022-5 2022

Ford Interceptor Unmarked

No/No

N/A

2023-1 2023

Ford

Interceptor Patrol

No/No

N/A

60,000

2023-2 2023

Ford

Interceptor Patrol

No/No

N/A

60,000

2023-3 2023

Ford

Interceptor Patrol

No/No

N/A

60,000

2023-4 2023

Ford

Interceptor Patrol

No/No

N/A

60,000

0 $

0 $ 40,000 $ 230,000

021A

2021

TOTAL POLICE

$ 340,000 $

PUBLIC UTILITIES MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

1966

Cox

Boat Trailer

No/No

16-978L

A393

1993

Caroline Skiff

16’8 Length

1105

1996 Gator

0152

UNIT # YEAR

0537

MILEAGE AT 01/2022

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

N/A $

0 $

No/No

N/A

Utility Vehicle

No/No

N/A

2003 Venture

Boat Trailer

No/No

84-730L

N/A

1549

2004 Vactor

Model 2103 Sewer CLE

No/No

11-4704L

22,048

300,000

7493

2005

F350 3/4 Ton Utility Truck

No/No

122999L

82,755

1827

2006 Carryon

Carry On Trailer

No/No

172007L

N/A

H – 90

Ford

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

PUBLIC UTILITIES (CONTINUED) UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 01/2022

8245

2006

Ford

Van-Camera Truck

No/No

114-748L

22,620 $

0 $

2256

2009

Ford

F-350 Diesel 4x4 PU

No/No

129042L

59,841

40,000

1177

2010

John Deere

Utility Vehicle TX4X2

No/No

N/A

1,587

9610

2011 Yamaha 50HP Outboard Motor

No/No

N/A

8374

2013

Ford

Explorer

No/No

172006L

71,956

40,000

2742

2014

Ford

F-150 Pickup Truck

No/No

172024L

61,681

1394

2015

Chevrolet

4WD Silverado PU

No/No

172035L

64,436

7798

2015

International

Dump Truck

No/No

172029L

9,275

5345

2018

Ford

F-250 4x4 Supercab Pic

No/No

202557L

15,324

5779

2019

Chevrolet

Colorado Pickup

No/No

202561L

22,243

4580

2020

Caterpillar

420F Backhoe

No/No

202580L

4,743

4845 1 2020

Chevrolet

Silverado Crew Cab P

No/No

N/A

529

5298P 2020

International

Flusher Truck MV607

No/No

202577L

2,421

TOTAL PUBLIC UTILITIES

FY 2023

FY 2024

FY 2025

0 $ 300,000 $

FY 2026

FY 2027

0 $ 40,000 $ 40,000

PUBLIC WORKS UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

3258

2000

Ford

Tractor

No/No

N/A

5298

2000

No/No

40-280L

9479

2001

1/2 Ton 4/4 Pickup Load

No/Yes

5293

2003 Atlantic

Utility Trailer

3664

2004

0155

MILEAGE AT 01/2022

FY 2023

FY 2025

FY 2026

FY 2027

0 $

N/A

49-454L

95,301

No/No

26-938L

N/A

2 Axle Dump Trailer

No/No

24-260L

N/A

2006 Hudson

Utility Trailer

No/No

129020L

N/A

1608

2006

Ford

Dump Truck

No/No

129025L

46,615

120,000

3514

2006

Currahee

Utility Trailer

No/No

129006L

N/A

8855

2006

Chevrolet

Tahoe SUV

No/No

123-000L

72,225

40,000

2835

2008

Ford

3/4 Ton Pickup

No/No

114740L

57,810

40,000

8498

2008

International

Dump Truck

No/No

114732L

21,048

0931

2009

Ford

F-250 Gas 4x2 Pickup Truck

No/No

129043L

83,708

Haulmark Enclosed

GMC Mid

BRI-MAR

Utility Trailer

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

1,150 $

FY 2024

H – 91

PUBLIC WORKS (CONTINUED) UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

2018S 2012

Ford

Pickup Truck

No/Yes

172001L

67,333 $

0 $

0 $ 40,000 $

0 $

Chevrolet

1/2 Ton Pickup Truck

No/No

172003L

39,694

40,000

Roller

No/No

317

MILEAGE AT 01/2022

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

4686

2012

6236

2012 Volvo

9242

2012

Ford

Bucket Truck

No/No

172014L

10,585

60,000

9442

2012

Ford

F-250 Crew Cab

No/Yes

172005L

44,718

40,000

0200

2013

Workman

Gator-Workman

No/No

N/A

1,445

8232

2014

John Deere

Leaf Box-Blsh Trailer

No/No

172026L

N/A

4273

2015

Ford

F-150 Crew Cab 4x2

No/No

172032L

42,371

7797

2015

International

Dump Truck/Plow/SPR

No/No

172030L

17,292

2504

2016 Bobcat Compact Track Loader

No/No

N/A

767

3381

2018

5826

Caterpillar

420F Backhoe

No/No

N/A

1,457

2018

Ford

F-250 Reg Cab

No/No

202556L

11,140

9098

2018

American Trailer

Utility Trailer

No/No

202554I

N/A

9619

2018

International

Street Sweeper

No/No

202552L

11,193

2424

2019

Toro

Z Master Mower

No/No

N/A

242

9649

2019

International

Dump Truck/Plow/Spr

No/No

202558L

2,711

9650

2019

International

Dump Truck/Plow/Spr

No/No

202559L

4,894

9651

2019

International

Dump Truck/Plow/Spr

No/No

202560L

2,758

1659

2020

Ford

F-250 Pickup Truck

No/No

202570L

6,077

2833

2020

Ford

F-150 Super Cab 4x4

No/No

202569L

8,888

4819

2020

Caterpillar

420F - Backhoe

No/No

N/A

103

9112

2020

No/No

N/A

202

3035

2021

No/No

202590L

N/A

4936

2021 SCAG Mower - Turf Tiger II

No/No

N/A

6283

2021

993

0000P 2022 6411

2022

Toro Walker MT271 Zero TU Carry On

Trailer

Ford

Explorer

No/No

202588L

Caterpillar

Bucket For Backhoe

No/No

N/A

No/No

202591L

171

Ford F250 with Special Bod

N/A

2023 N 2023

Freightliner

Knuckle Book Truck

No/No

N/A

2023 N 2023

ODB

Leaf Boxes (2)

No/No

N/A

8,000

TOTAL PUBLIC WORKS

H – 92

$ 48,000 $ 40,000 $ 140,000 $ 160,000 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

RECREATION MILEAGE AT 01/2022

UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

5169 1994 Triton

Utility Trailer

No/No

19-406L

3321 2006

Chevrolet

4 Door Sedan

No/No

114-724L

70,026

2410 2008

Chevrolet

4 Door Impala

No/No

114734L

2427 2010

Yamaha 25 HP

Outboard Motor

No/No

N/A

4845 2011

Chevrolet

Pickup 4WD

No/No

159675L

0360 2014

John Deere

Tractor - Bunker/Rake

No/No

2901 2014

John Deere

Utility Vehicle - Gator

0292 2015

John Deere

0871 2015

FY 2023

FY 2026

FY 2027

0 $

30,000

73,797

35,000

N/A

60,225

30,000

N/A

No/No

N/A

Tractor - Bunker/Rake

No/No

N/A

John Deere

Tractor - 1027R

No/No

N/A

2981 2015

John Deere

Utility Vehicle 4x2

No/No

N/A

6350 2015

John Deere

Mower X320 with 48x

No/No

N/A

3000 2017 Ford

F-150 Crew Cab

No/No

172041L

23,365

4005 2020 Wenger

Trailer/Stage

No/No

202583L

N/A

Black Utility Trailer

No/No

202575L

N/A

Reel Master Mower

No/No

N/A

American

9996 2020 Toro

0 $

FY 2025

0 $

9952 2020

N/A $

FY 2024

0664 2021

John Deere

4x2 Gator

No/No

N/A

6186 2021

Carry On Trailer

Utility Trailer

No/No

202592L

N/A

TOTAL RECREATION

$ 30,000 $ 30,000 $

0 $ 35,000 $

WRHA MILEAGE AT 01/2022

UNIT # YEAR

MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

8281

2002

Ford

Explorer

No/No

49-458L

7853

2004 Chevy

3500 Van

No/No

N/A

73,010

1147

2012

John Deere

X500 Riding Mower

No/No

N/A

6963

2020

Carry On

Trailer

No/No

N/A

6963

2020

Carry On

Trailer

No/No

202578L

7452

2020

Z Master

3000 Zero Turn

No/No

N/A

1765

2021

Ford

F-250 Service Body

No/No

202586L

106,021 $

FY 2024

0 $

FY 2026

FY 2027

0 $

N/A

2,862

0 $

FY 2025

0 $

TOTAL WRHA

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2023

40,000

0 $ 40,000 $

H – 93

CITY OF WILLIAMSBURG

MEMORANDUM TO:

ANDREW O. TRIVETTE, CITY MANAGER

FROM:

PLANNING COMMISSION

DATE:

FEBRUARY 3, 2022

RE:

CAPITAL IMPROVEMENT PROGRAM (CIP)

The Williamsburg Planning Commission has completed its review of the proposed Five-Year Capital Improvement Program. The Commission held a public hearing on January 19, 2022, and a work session on January 26. Following a discussion on the CIP, the consensus of the Commission is to support the proposed Five-Year Capital Improvement Plan and strongly supports the following: •

Improving safety for pedestrians and bicyclists in the Merrimac Trail area with a focus on improvements and repairs to walking surfaces, increased lighting, and bus stop improvements.

•

Ensuring there is a cohesive vision for the redevelopment of the Civic Center Area. The Commission supports strongly the statement in the City’s Goals, Initiatives, & Outcomes that improvements in this area should create a sense of place and be comprised of complementary architecture and design features.

•

Investigating ways to improve pedestrian and cycling safety on Mill Neck Road from Jamestown Road through the S-Curve to the road/pathway into College Woods.

•

Addressing capacity issues at our local schools. A strong school system provides the best tools to educate our children, and helps our community attract the best teachers. Further, excellent schools are important for our future because they help attract new businesses, contributing many economic and social benefits to our city.

•

Continuing the City’s current Broadband initiative and its possible future expansion to allow our citizens access to the internet as part of the City’s services.

•

Examining and implementing recommendations from the Affordable Housing Work Group to improve the availability of workforce housing in the City.

The Commission looks forward to continuing its partnership with you and your staff to develop and implement the City’s Capital Improvement Program.

James Boswell, Chair Williamsburg Planning Commission

H – 94

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

UTILITY FUND CAPITAL IMPROVEMENT PLAN Plan SUMMARY FY 2023 - 2027 FIVE-YEAR CAPITAL IMPROVEMENT PLAN ESTIMATED THROUGH FY 2022

CARRYADOPTED OVER BUDGET FROM FY 2023 FY 2022

FOR PLANNING PURPOSES FY 2024

FY 2025

FY 2026

FY 2027

FIVE-YEAR TOTAL

CAPITAL REVENUES Transfer from Retained Earnings (Reserves)

Grant for Dam

TOTAL REVENUES

0 $ 0

$ 1,869,515 $

0 $ 610,000 $ 650,000 $ 445,000 $ 440,000 $ 325,000 $

2,470,000

1,000,000

0 $ 1,610,000 $ 650,000 $ 445,000 $ 440,000 $ 325,000 $ 3,470,000

CAPITAL EXPENSES Water Supply Waller Mill Dam Improvements Watershed Protection/ Water Quality Water Treatment Improvements

436,480 $

0 $ 1,535,000 $

0 $

0 $ 1,535,000

75,000

101,402

550,000

45,000

120,000

63,603

75,000

150,000

133,493

40,000

75,000

325,000

1,125,000

45,000

340,000

40,000

380,000

200,000

Water Distribution/Storage Water System Improvements Water Tank Inspections Plant Wastewater Lagoons Lagoon Sludge Removal Sewer Collection/ Transmission System Sewer System Rehab – SSO Program Sewer Pump Station Reliability Water/Sewer System Contingency Water/Sewer System – Contingency Vehicles/Equipment Vehicles Transfer to General Government

TOTAL UTILITY FUND CAPITAL IMPROVEMENTS

$ 1,404,978 $

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

0 $ 1,810,000 $ 650,000 $ 445,000 $ 440,000 $ 325,000 $ 3,670,000

H – 95

FY 2023 CAPITAL IMPROVEMENTS

UTILITIES

H – 96

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

WALLER MILL DAM IMPROVEMENTS YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Innovating a Modern City

The City has an operation and maintenance permit for Waller Mill Dam from the Department of Conservation and Recreation (DCR). Due to new regulations, the dam went from a low hazard to a high hazard classification. This new designation may require a substantial amount of work be completed at the dam. Using new rainfall criteria required by the state, our engineering firm did a study of the dam’s capability to handle a worst-case rainfall event. Results of the study indicated that the earthen dam would overtop. This means the City may be required to raise the dam or armor it with structural material. The City has a permit from the state conditioned upon improvements being made to the dam. Money was budgeted in FY21 for engineering work to review the latest state requirements and to determine options to protect the dam. Estimated budget figures are shown in FY22 and FY23 for construction of anticipated improvements. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $ 1,535,000 $

0 $

1,535,000

Grants

Bonding

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

0 $

TOTAL REVENUE $ 1,535,000 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

The impact of raising the dam and using existing on-site material means that additional operating costs would be minimal.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 97

WATERSHED PROTECTION WATER QUALITY YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #2 Courageously Leading

The City has been aggressive in purchasing watershed property for several decades to protect our drinking water source. The City now owns or has conservation easements on 60% of the watershed. Funding is set aside in FY24 to provide additional land acquisition should property become available. Funding is also for other initiatives such as forestry management and security improvements to the Plant and watershed (signage, access control). FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

75,000 $

0 $

75,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

Grants

Bonding

TOTAL REVENUE $

0 $

75,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 98

While protecting the watershed around Waller Mill Reservoir will ensure a highquality water source, purchase or control of more property will result in a larger area to be managed. This minimal impact is eliminated with the increased water quality benefit to water treatment.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

WATER TANK INSPECTIONS YEAR INTRODUCED: FY 2021

The City owns and operates five storage tanks: Jamestown Elevated Tank, Magruder Elevated Tank, Riverside Elevated Tank, City Shop Ground Storage Tank, and Water Plant Ground Storage Tank. To protect against corrosion and maintain appearances, the coatings systems need to be periodically inspected to assess their integrity. The Riverside tank was constructed in 2010 and the four remaining in-City tanks were last recoated in 2014. The roof of the Water Plant tank was replaced in 2016. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

45,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

45,000

Grants

Bonding

TOTAL REVENUE $

0 $

45,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

Regularly scheduled inspections of the water system infrastructure should reduce operating costs and provide better planning for future capital expenditures. The completion of the work will not have a direct fiscal impact beyond the cost of completion.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 99

LAGOON SLUDGE REMOVAL YEAR INTRODUCED: FY 2020

The Water Plant must backwash the filter tanks and the sedimentation basins which produce wastewater that is directed to two (2) on-site lagoons. The waste is mostly liquid with residuals of the chemicals added to treat the water such as carbon, alum, and fluoride. The wastewater flows by pipe to the wastewater lagoons. The solids/sludge settle to the bottom and eventually, over time, fill up the lagoons and the sludge needs to be removed. The lagoons will need to be cleaned soon. For that project $110,000 is budgeted in FY 2025. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

0 $ 120,000 $

0 $

Operating Revenues (Sales Tax)

120,000

Grants

Bonding

0 $

0 $ 120,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE $

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 100

The completion of the work will not have a direct fiscal impact beyond the cost of completion.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

SEWER SYSTEM REHAB – SSO PROGRAM YEAR INTRODUCED: FY 2020

The original consent decree issued to all HRPDC localities by the State Department of Environmental Services (DEQ) was revised substantially. HRSD is managing the more extensive Sanitary Sewer Overflow (SSO) problems, including those associated with the Regional Wet Weather Management Plan (RWWMP). The localities are responsible for their respective collection systems and for resolving structural deficiencies and issues associated with management, operations, and maintenance (MOM) of the sanitary sewer system. As such, the City is budgeting money for repairs and sewer lining. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

75,000 $

0 $

75,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

75,000

Grants

Bonding

TOTAL REVENUE $

0 $

75,000 $

0 $

75,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

These capital expenditures will be a factor in increasing utility rates. However, upgrading the sewer system will help reduce operation and maintenance costs.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 101

SEWER PUMP STATION RELIABILITY YEAR INTRODUCED: FY 2020

There are 15 sewage pumping stations in the City. Because the City drains into shellfish waters, the stations are classified as Reliability Class I stations, which provides for the strictest standards of reliability. For example, the stations are required to have emergency backup power or other means of operating the pumps in case of power failure. As part of the Sanitary Sewer Overflow (SSO) Consent Decree, pump stations were identified as critical infrastructure to operate/maintain to avoid sewer overflows. These designations require heightened maintenance and failure avoidance. FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

0 $

40,000 $

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

40,000

Grants

Bonding

TOTAL REVENUE $

0 $

40,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 102

The completion of the work will not have a direct fiscal impact beyond the cost of completion due to improved reliability and efficiency of any new improvements including equipment.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

WATER/SEWER SYSTEM CONTINGENCY YEAR INTRODUCED: FY 2020

Water and sewer system contingency funds must be budgeted to cover unforeseen items on a yearly basis. The utility must have the money reserved in order to continue to operate on a continuous basis. Examples of water and sewer contingency expenditures include: • Emergencies – major pipeline failures, pump/motor replacement, generator failures • Contributions to new infrastructure installed by development • Capital project contingency FY 2023

COST ESTIMATE

FY 2024

FY 2025

FY 2026

FY 2027

TOTAL COST $

75,000 $

75,000

0 $

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

75,000

Grants

Bonding

TOTAL REVENUE $

75,000 $

75,000

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

There is no fiscal impact to these emergency/contingency funds.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

H – 103

VEHICLES/EQUIPMENT

The City replaces vehicles following industry standards and after extensive use. Following a replacement schedule in fiscal years 2024 and 2026, several vehicles are scheduled to be replaced as follows: •

2004 Vactor Sewer Cleaner and 2009 Ford 350 diesel in FY24

•

2013 Ford Explorer in FY26

FY 2023

COST ESTIMATE TOTAL COST $

FY 2024

FY 2025

FY 2026

FY 2027

0 $ 340,000 $

0 $

40,000 $

0 $

FUNDING SOURCES Carry Forward Funding

0 $

Operating Revenues (Sales Tax)

340,000

40,000

Grants

Bonding

TOTAL REVENUE $

0 $ 340,000 $

0 $

40,000 $

0 $

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

0 $

OPERATING IMPACTS Revenue

NET IMPACT $

FISCAL IMPACT SUMMARY:

H – 104

When city vehicles are replaced, they are either cycled down in the organization or sold as surplus.

FY 2023 ADOPTED BUDGET CAPITAL IMPROVEMENT PLAN

FY 2023

BUDGET GUIDE INTRODUCTION This Guide is designed to assist those responsible for preparing the ANNUAL OPERATING BUDGET and the FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM of the City of Williamsburg. The budget process defines, communicates, and funds the City’s programs and priorities. The completed budget is City Council’s financial road map and a primary management tool for the City Manager and Department Heads. To that end, it must be a quality document, and our best efforts should be expended in its preparation. The BUDGET GUIDE is a formal call for all departments of the City, and agencies associated with the City, to prepare and submit an estimate of the resources required for the next fiscal year. It includes a set of procedures for building a comprehensive budget to be submitted to City Council in March each year. It also serves as a mid-year review to identify adjustments necessary to the current year budget.

AUTHORITY The Charter and Code of Ordinances of the City of Williamsburg, and the Code of Virginia, prescribe budgetary responsibility and process. Budgetary accounts are maintained according to the UNIFORM FINANCIAL REPORTING MANUAL FOR VIRGINIA COUNTIES AND MUNICIPALITIES, as prescribed by the Auditor of Public Accounts, Commonwealth of Virginia. This guide consolidates pertinent budgetary information as concisely as possible, providing a reference for making sound, informed, consistent budget decisions.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

TABLE OF CONTENTS BUDGET CALENDAR............................. I-2 OPERATING BUDGET INSTRUCTIONS...................... I-5 CAPITAL IMPROVEMENT PLAN INSTRUCTIONS............. I-6 BIENNIAL GOAL SETTING POLICY & PROCEDURES......... I-8 BUDGETARY ACCOUNTS......... I-10 DEPARTMENT CODES & RESPONSIBILITY..... I-11 REVENUE SOURCES & TRENDS.............................. I-13 EXPENDITURE CLASSIFICATIONS.................. I-37 FUNDING RELATIONSHIPS...... I-42 FUND STRUCTURE.................. I-52 BUDGET POLICIES.................. I-55

I–1

SUMMARY BUDGET CALENDAR November 24, 2021 Outside agency requests due

I–2

January 19, 2022

Planning Commission Public Hearing on Proposed CIP

March 5, 2022

Advertise Proposed Property Tax Increase, if applicable

March 7, 2022

Outside Agency Presentations to City Council

By March 31, 2022

FY 2023 Proposed Budget Published Online and Online Public Input via Balancing Act

April 11, 2022

FY 2023 Proposed Budget Overview Presented to City Council

April 14, 2022

Public Hearing on Proposed Budget

May 12, 2022

City Council Adopts FY 2023 Budget

FY 2023 ADOPTED BUDGET BUDGET GUIDE

FY 2023

BUDGET CALENDAR OCT 2021

JAN 2022

Finance/Planning Directors begin finalizing the City’s FY22 Capital Improvement Plan status update and new proposed FY23 Capital Improvement projects

Planning Commission holds Public Hearing on proposed Capital Improvement Plan

Planning Commission Work Session – Capital Improvement Plan

11 25

Finance and Human Services Departments distribute applications to outside agencies advising of budget submittal requirements and deadlines, including Tourism. Requests are due back to Finance/Human Services on Nov. 24 Preliminary Revenue Projections Instructions sent to Departments for FY23 operating budget requests, FY23 CIP requests, FY 2022 CIP updates and Performance Metrics. Requests and updates are due on or before Dec. 1

FEB 2022

NOV 2021

8 18 24

City Council Retreat on budget preview and long-term financial outlook

Planning Commission Meeting – CIP Letter to City Manager

7 10

City Council Work Session

City Council Work session Revise Preliminary revenue projections FY23 CIP and FY22 CIP update requests due (day before Thanksgiving) Outside Agency Request due to Human Services or Finance

City Council Meeting – recommendation – Amend Real Estate Revenue FY22

DEC 2021 1 1

Taxes Due

City Council Meeting – Presentation of FY21 Audited results

Human Services Advisory Board recommendations due

Meet with Departments on Operating Budgets, Performance Metrics and CIP this week

Input of operating budget request due in the systems

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I–3

MARCH 2022

MAY 2022

9 12

Advertise proposed property tax increase (if applicable, 30-day minimum notice requirement VA Code § 58.13321) March 9 is the contingency date

City Council Work Session – Outside Agencies Presentations

10 17 19

City Council Meeting

City Council Work Session – Optional 1st Notice of Public Hearing for Water Rate Increase Advertisement in VA Gazette (if applicable – VA Code §15.22143) Proposed FY23 Operating and Capital Improvement Budgets delivered to City Council and the Press. Per City Charter Section 34.1 the City Manager, on or before April 15 of each year, shall prepare and submit to the council a budget

Budget Synopsis / Notice of Public Hearing on Proposed Budget advertised in VA Gazette. (VA Code § 15.2506, 7-day minimum notification) – Backup date is April 2

2nd Notice of Public Hearing for Water Rate Increase Advertisement in VA Gazette (if applicable – VA Code § 15.22143)

City Council Work Session City Council Meeting – Adopt FY 2023 Operating, Capital, Utility, Tourism, Public Assistance, and Quarterpath CDA Fund Budgets with Budget Resolution with new Tax Rate if applicable. Per City Charter Section 34.2 the budget shall be formally adopted not later than June 1

JULY 2022 1

Begin Fiscal Year 2023

FEB 2022 11

Printed Budget Documents distributed to City Council

APRIL 2022 11

City Council Work Session – Overview of FY 2023 Budget and Open Forum

City Council Meeting – Public Hearing on Proposed Budget, Tax Levy, and Utility Rates

I–4

FY 2023 ADOPTED BUDGET BUDGET GUIDE

FY 2023

OPERATING BUDGET INSTRUCTIONS GENERAL In early October, Finance staff will provide instructions and access to the Munis budget system for departments with operating activity for department to review and update departmental line items: A.

Prior year’s expenditures for the last two fiscal years.

Current year budget.

Current year expenditures.

A column for estimating CURRENT FISCAL YEAR total expenditures through June 30. A column for NEXT FISCAL YEAR’S line-item budget estimates.

REMINDERS FOR PREPARERS OF BUDGET REQUESTS 1.

historical data, current year budget, and estimated spending levels for the current year to assist with your request. 2.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

Round all figures to the nearest $10.00 (i.e., $32 to $30 and $85 to $90).

Verify all object codes, amounts, and totals.

Meet all Budget Calendar deadline dates. Preparers should highlight key dates and actions.

Each department head should complete ITEMS D AND E. The current year estimate is both the basis for recommending amendments to the current year’s budget and for determining 6. next year’s amount for consideration by City Council. Recommendations on PERSONNEL EXPENDITURES (addition/deletion of positions, etc.) should be submitted in memo form. Payroll and fringe benefits line items in the system should be left blank. Finance will calculate and enter these line items.

Analyze each line item separately. Compare

Keep backup materials used in computing your budget request. These will be used both in explaining budget recommendations and administering the budget. Departments are responsible for managing their operating budget by closely monitoring expenditures and encumbrances against the budget monthly. Written requests for BUDGET ACCOUNT TRANSFERS or SUPPLEMENTAL APPROPRIATIONS must be submitted on forms provided and approved before obligating spending over the adopted budget.

I–5

FY 2023

CAPITAL IMPROVEMENT PLAN INSTRUCTIONS DEFINITION OF A CAPITAL PROJECT The Capital Improvements Plan (CIP) identifies, schedules, and budgets capital projects. A capital project is a major expenditure that adds to the net assets of the City. Capital projects fall within one or more of the following categories:

Other studies and plans, which constitute a major expense of a non-recurring nature, are included in the CIP even if they are not assets in the sense of a building.

RELATION BETWEEN THE CAPITAL BUDGET AND THE CAPITAL IMPROVEMENT PLAN

Land acquisition or long-term lease.

Construction of buildings, public facilities, and infrastructure, generally exceeding $20,000.

Acquisition or improvement of property, generally exceeding $20,000.

Major additions or rehabilitation to public facilities, generally exceeding $20,000.

Major studies such as engineering, feasibility, etc., related to public facilities.

The Five-Year Capital Improvement Plan is presented annually to the City Council. THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PLAN IS A CAPITAL BUDGET AND CONTAINS THE LIST OF PROJECTS FOR IMPLEMENTATION DURING THE COMING FISCAL YEAR. The CIP is updated annually as new needs become known and as priorities change. It is possible that a project with low priority can remain in the CIP program longer than five years as more important projects appear and move ahead of it. Conversely, a project may be implemented sooner than originally planned due to changing priorities.

Vehicles and equipment, generally exceeding $10,000.

PROJECT REVIEW

Examples of capital projects include street construction, sewer lines, parks, sidewalks, storm drains, water lines, building construction or major renovation, fire trucks, and police cars. Engineering or planning studies, which are directly linked to a specific capital project, are part of the cost of that project. Such engineering studies should be included in the project description of which they are a part.

I–6

All requests for capital projects and input on priorities will be evaluated by the City Manager and Finance Director before being submitted to City Council. The Planning Commission will receive the proposed Capital Improvements Plan when it is distributed to City Council. The Commission will be invited to advise Council on the consistency of the CIP with the Comprehensive Plan of the City.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

CAPITAL PROJECT FORM

ANNUAL UPDATE

Capital Improvement Plan projects will be submitted on forms provided by the City Manager. The following is a non-inclusive list of project categories: • Streets & Traffic

Each year departments submit an update to the CIP as the first step in budget formulation. Updates include: 1.

New Projects - Submission of a Capital Project Form for new projects with a description of the project, funding source(s), estimated costs, an operating budget fiscal impact statement, and an appropriate picture of the project.

Existing Projects - Submission of a statement for each CURRENT YEAR PROJECT of work accomplished at the SIX-MONTH point and the accomplishments expected by the TWELVE-MONTH point.

Submission of a revised CAPITAL IMPROVEMENT SUMMARY for that portion of the CIP assigned to the originator’s department.

• Solid Waste Management • Building Improvement • Economic Development • Parking Facilities • Property Acquisition • Stormwater Management • Park Development • Water & Wastewater Improvements • Field Equipment • Planning/Feasibility Studies • Vehicles

FIVE-YEAR VEHICLE REPLACEMENT PLAN All vehicles owned by the City are listed on a replacement plan. The plan is based on a five year projection. It is updated annually along with the CIP.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

The SECOND STEP requires department heads to provide a status report by Dec. 1 of each year of all projects funded during the prior fiscal year ended June 30. This information will be provided to the Finance Department to determine the balance of capital projects funds needed to carry forward to the next fiscal year for project completion.

I–7

POLICY & PROCEDURES

BIENNIAL GOAL SETTING The City of Williamsburg has a vision for the future. In order to advance the City’s vision, every two years, the City Council identifies new strategic objectives for the City government. The Biennial GOALS, INITIATIVES, AND OUTCOMES (GIOS) provide an expression of city priorities, as specific and measurable as possible, covering a two-year period. Two or three new or incumbent council members are elected in May of even-numbered years. The newly elected Council members then have several months to become familiar with the workings of city government before the Council begins the formal strategic planning process. City Council reviews the City’s vision and undertakes a systematic goalsetting process in the Fall of even-numbered years. As part of the development of the GIOs, input from the public and City staff is obtained through surveys, meetings, and public hearings. During the midterm or odd-numbered years, the City Council monitors progress toward achieving its goals. A mid-biennium status report is prepared by staff and includes desired outcomes and observed results. The City Council’s adopted GIOs GUIDE THE TWO SUCCEEDING BUDGETS. In this way, a Council spends the first six months after the election deciding what it wants to accomplish and the remaining eighteen months concentrating on implementing its goals. Goals provide both means of SETTING PRIORITIES and a standard against which to measure EFFECTIVENESS. Goal setting is an integral part of the budget process and drives the budget process.

I–8

In order to be fully useful, GOALS STATEMENTS SHOULD HAVE THE FOLLOWING CHARACTERISTICS: • Goals should be as SPECIFIC as possible. • Goals achievement should be MEASURABLE. • Goals should be SHORT-RANGE-one or two years. Longer range goals should be expressed in terms of what intermediate goals or objectives must be undertaken now to achieve the ultimate goal. • Goals should be developed BY EXCEPTION. The continuation of existing policies and practices of city government should not be listed as goals, however important they may be. Only new or altered policies or practices should be listed. • Goals should be followed by an IMPLEMENTATION STRATEGY provided in operating and capital budgets. • The COST of achieving a goal should be counted in terms of TIME, MONEY, AND COMMITMENT, realizing each goal actively pursued takes away resources that could be applied to other activities. • Goals should be limited to those which city government has the POWER TO ACHIEVE. While it may be well to state goals which are primarily the responsibility of others, it should be recognized that while the City has considerable INFLUENCE, it does not have substantial CONTROL over goals such as these.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

The calendar below outlines City Council’s Goals, Initiatives, and Outcomes process. The City Council’s two-year election cycle fits well with this biennial goal setting cycle.

CALENDAR

(EVEN NUMBER YEARS ONLY) Jan.

New Council members take office.

July-Aug. City Manager provides a status report on the accomplishment of stated goals. Council holds a retreat to evaluate goal accomplishment and discuss future priorities. Sept.

Council offers public comment opportunities to hear citizens’ ideas and suggestions on goals.

Oct.

City Manager presents a draft Goals Statement based on the outcome of the retreat and public comment for Council consideration. Council has workshop sessions as necessary and adopts a statement of goals.

Nov.

Council Election

Nov.

City Staff begins work on operating and capital budgets for the coming fiscal year reflecting priorities in the statement of goals.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I–9

FY23

BUDGETARY ACCOUNTS BUDGETARY ACCOUNTS AND RESPONSIBILITY The City of Williamsburg operates its budgetary system on a FUND ACCOUNTING basis. The funds used by the City of Williamsburg are GOVERNMENTAL, FIDUCIARY, and PROPRIETARY. The Governmental Funds consist of the General Fund (001), Tourism Fund (003), the Capital Improvement Plan (Sales Tax 004), the Public Assistance Fund (006), and the American Rescue Plan Act Fund (777). The Fiduciary Fund consists of the Quarterpath Community Development Authority (QCDA 555). The Proprietary Fund is an Enterprise Fund (010) which accounts for the City water and wastewater as the Utility Fund. The General Fund is used to account for all financial resources except those required to be accounted for in one of the other funds. The General Fund encompasses all city departments, except utilities, and includes entities funded through city government such as constitutional officers, detention, schools, library, and outside agencies. Tourism Fund is a major special revenue fund used to account for tourism tax revenue (1% Historic Triangle regional sales tax and $2 lodging tax). The expenditures in the Tourism Fund are for the purpose of funding tourism development projects. The Public Assistance Fund is a non-major special revenue fund used to account for the Social Services programs of the City and is funded primarily through intergovernmental revenues.

I – 10

American Rescue Plan Act Fund is a fund to account for the activities funded by the State and Local Fiscal Recovery Funds provided by the Federal government under the American Rescue Plan Act to respond to the impacts of the COVID-19 pandemic. This fund also includes ARPA funding for Municipal Utility Relief Funding, ARPA Tourism funding passed through from the Commonwealth and COVID-19 contingency. Capital Improvements Plan is used to account for major capital outlay items. Historically, the City has used the State’s 1% sales tax revenue to fund capital projects. The City has one Fiduciary Fund, the Quarterpath Community Development Authority (QCDA), for which the City collects special assessments on behalf of the QCDA. Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business. The intent of these operations is that the cost of providing continued services to the public be financed primarily from user charges and fees. DEPARTMENTAL CODES AND RESPONSIBILITY lists the individual responsible for submitting and managing each departmental budget. REVENUE SOURCES AND TRENDS documents all existing and potential sources of revenue received by the City of Williamsburg to finance its operations each year. It contains a thorough description of each revenue source, trends, and other pertinent information that should help the reader gain an understanding of the basis of each of these sources. EXPENDITURE CLASSIFICATIONS provides an explanation of each line item to help in properly and consistently classifying expenditures.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

DEPARTMENT CODES & RESPONSIBILITY FUND DEPT. NUMBER

NUMBER DEPARTMENT RESPONSIBILITY

General Fund: 001 1101 Legislative Andrew Trivette 001 1102 Clerk of Council Andrew Trivette 001 1201 City Manager Andrew Trivette 001 1203 Economic Development Yuri Adams 001 1204 City Attorney Christina Shelton 001 1206 Triangle Building Mgt. Michele Dewitt 001 1209 Commissioner of the Revenue Lara Overy 001 1210 City Assessor Derek J. Green 001 1213 Treasurer Jennifer Tomes 001 1214 Finance Barbara Dameron 001 1221 City Shop Daniel Clayton 001 1301 Electoral Board Tina Reitzel 001 1302 Registrar Tina Reitzel 001 2100 Joint Activities Barbara Dameron 001 3101 Police Sean Dunn 001 3102 E-911 Sean Dunn 001 3103 Parking Facility Sean Dunn 001 3201 Fire Larry Snyder* 001 3301 Regional Jail Roy Witham 001 3303 Middle Pen. Juv. Det. Center Gina Mingee 001 3401 Codes Compliance Laura Springsteen 001 3501 Animal Control Daniel Clayton 001 3503 Medical Examiner Larry Snyder* 001 3505 Emergency Management Larry Snyder* 001 4101 Engineering Daniel Clayton 001 4102 Streets Daniel Clayton 001 4103 Stormwater Management Daniel Clayton 001 4203 Refuse Collection Daniel Clayton 001 4305 Municipal Complex Daniel Clayton 001 4306 Rental Properties Daniel Clayton 001 4307 New Municipal Building Daniel Clayton 001 4308 Information Technology Mark Barham 001 4309 Landscaping Daniel Clayton 001 5101 Health Department Barbara Dameron 001 5103 Mosquito Control Daniel Clayton 001 5302 Public Assistance Wendy Evans 001 5305 Public Assist.-Transportation Wendy Evans 001 6101 School Board Barbara Dameron

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 11

FUND DEPT. NUMBER

NUMBER DEPARTMENT RESPONSIBILITY

001 6103 Joint School Contributions Barbara Dameron 001 7101 Recreation Administration Robbi Hutton 001 7102 Waller Mill Park Robbi Hutton 001 7104 Recreation Programs Robbi Hutton 001 7108 Cemetery Daniel Clayton 001 7302 Library – Contributions Barbara Dameron 001 8101 Planning Tevya Griffin 001 8102 Contrib. to Other Agencies Barbara Dameron 001 8202 Soil & Water Conservation Daniel Clayton Tourism Fund: 003 3900 Administrative Expenditures Yuri Adams 003 3910 Tourism Marketing Andrew Trivette 003 3920 Tourism Development Andrew Trivette 003 3930 Tourism Grant Awards Andrew Trivette 003 3940 Tourism Resiliency Andrew Trivette Capital Improvement Project Fund: 004 9000-9080 Capital Improvements Projects

Andrew Trivette

Public Assistance Fund: 006 1100-1700

Wendy Evans

Public Assistance expenses

Utility Fund: 010 1900 Administration Daniel Clayton 010 1910 Filter Plant Daniel Clayton 010 1920 Water System Daniel Clayton 010 1940 Sewage System Daniel Clayton 010 1970 Debt Service Daniel Clayton 010 1985 Purchased Services Daniel Clayton 010 1990 Reserve-Utility CIP Daniel Clayton Quarterpath CDA: 555 0001 Special Assessments Barbara Dameron American Rescue Plan: 777 0700

Federal Grant

Barbara Dameron

* Interim Appointment

I – 12

FY 2023 ADOPTED BUDGET BUDGET GUIDE

REVENUE SOURCES & TRENDS GENERAL PROPERTY TAXES General Property Taxes account for approximately 47% of the City’s general fund operating revenues. These taxes are derived from the annual assessment of real estate and tangible personal property located in the City. The City Assessor appraises real estate property annually. This category includes property tax collections for current and delinquent years. Also included in this category are collections for Public Service Corporations, property appraised by the State Corporation Commission, and cover real, personal property, and machinery & tools. Revenues received for property tax on mobile homes, boats, and motorcycles are also included in this revenue category.

REAL PROPERTY TAXES By state law, all real property taxes must be assessed each year at 100% of fair market value. The assessments are made on a fiscal year basis and must be complete and mailed to property owners by June 30th for the next fiscal year. Taxes are then due on Dec 1 and June 1 of that fiscal year. The current tax rate (FY 2023) is $.62 per $100 of assessed value. The City’s real estate tax rate history is shown in the following tabulation:

REAL ESTATE PROPERTY TAX RATES (PER $100 ASSESSED VALUATION) Fiscal Year 1987 Fiscal Year 1988 Fiscal Year 1989 Fiscal Year 1990 Fiscal Years 1991-2012 Fiscal Years 2013-2018 Fiscal Years 2019-2021 Fiscal Year 2022 Fiscal Year 2023

FY 2023 ADOPTED BUDGET BUDGET GUIDE

$.52 .51 .50 .52 .54 .57 .60 .64 .62

I – 13

Real property taxes generated by other selected Virginia localities for the fiscal year ended June 30, 2021 are as follows1: TAX RATE/ $100/ FY21 $.84

REAL PROPERTY TAX REVENUES FY 2021 $106,804,761

% CHANGE OVER FY 2020 3.46%

% OF TOTAL LOCAL REVENUES 52.71%

TAX RATE VS. WMSBG. +31%

PER CAPITA REVENUE $1,359

York County

.795

76,182,486

3.36%

49.74%

+24%

$1,083

Winchester

.93

30,843,926

2.49%

36.31%

+45%

$1,101

Hampton

1.24

147,389,406

4.72%

43.59%

+94%

$1,079

Newport News

1.22

203,276,154

4.44%

43.74%

+91%

$1,098

Williamsburg

.60

12,195,473

3.46%

33.00%

–

$762

LOCALITY James City County

Real property tax revenues received during the past 10 fiscal years are shown below2: FISCAL YEAR 2012

1 2

REAL PROPERTY TAX REVENUE $

% CHANGE

9,379,288

-4.8%

2013

9,274,939

-1.1%

2014

9,684,971

4.4%

2015

9,916,204

2.39%

2016

10,202,762

2.89%

2017

10,429,845

2.23%

2018

10,589,077

1.53%

2019

11,134,520

5.15%

2020

11,787,371

5.86%

2021

12,195,473

3.46%

Commonwealth of Virginia – 2021 Comparative Report of Local Government Revenues and Expenditures City of Williamsburg’s Annual Comprehensive Financial Reports – amounts include prior years’ delinquent real estate tax receipts.

I – 14

FY 2023 ADOPTED BUDGET BUDGET GUIDE

Real estate taxes are generated based on the annually reassessed value of property. Taxable real estate property values for the last 10 fiscal years are as follows:

2013

TAXABLE REAL ESTATE PROPERTY VALUES $ 1,627,903,200

2014

1,687,212,000

3.64%

2015

1,736,611,700

2.93%

2016

1,786,176,800

2.85%

2017

1,829,331,800

2.42%

2018

1,859,446,900

1.65%

2019

1,865,144,000

.31%

2020

1,988,694,300

6.62%

2021

2,057,421,500

3.46%

2022

2,150,088,100

4.5%

FISCAL YEAR

% CHANGE -6.2%

For each 1¢ of the City’s tax rate, approximately $248,284 is generated annually, based on the 2023 land book values. New construction each year tends to skew increases in total property valuations shown above from year to year.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 15

PERSONAL PROPERTY TAXES Tangible personal property is classified into two categories for valuation purposes, personal and business property. Cars, trucks, boats, trailers, etc., comprise personal property, and furniture, fixtures, and machinery account for business property. Property is assessed each Jan. 1, and taxes are due on Dec. 1 of the same year. The rate of assessment for motor vehicles is determined by the NADA or “Blue Book” average loan value. Furniture, machinery, etc., is assessed at 30% of the original cost. The City does not prorate for partial year occupancy. The tax rate is $3.50/$100 of assessed value. Personal property taxes generated by select Virginia localities for the fiscal year ended June 30, 2021, are as follows3:

4.00

FY 2021 PERSONAL PROPERTY TAX REVENUES* $ 33,495,684

York County

4.00

17,401,399

10.48%

11.36%

247

Winchester

4.80

13,879,686

-0.40%

16.34%

495

Hampton

4.50

32,659,106

6.75%

9.66%

239

Newport News

4.50

75,466,999

5.65%

16.24%

408

Williamsburg

3.50

2,511,611

4.75%

6.80%

157

TAX RATE/ $100/FY21

LOCALITY James City County

% CHANGE OVER FY 2020

% OF TOTAL LOCAL REVENUES

3.57%

16.53%

PER CAPITA REVENUE $

426

Includes Machinery & Tools and excludes State reimbursement for Personal Property Tax Relief Act.

Personal Property tax revenues received during the past ten fiscal years are shown below4: FISCAL YEAR 2012

PERSONAL* $

1,257,024

BUSINESS* $

1,304,252

TOTAL AMOUNT $

% CHANGE

2,561,276

.7%

2013

1,506,575

1,096,833

2,603,408

1.64%

2014

1,433,970

1,326,998

2,760,968

6.05%

2015

1,479,829

1,213,731

2,693,560

-2.44%

2016

1,517,268

1,257,334

2,774,602

3.01%

2017

1,508,651

1,370,354

2,879,005

3.76%

2018

1,534,842

1,342,087

2,876,929

-.07%

2019

1,555,200

1,407,810

2,963,010

2.99%

2020

1,646,598

1,524,638

3,171,236

7.03%

2021

1,712,152

1,573,031

3,285,183

3.59%

Business personal property tax receipts include autos, machinery, & tools

Commonwealth of Virginia – 2021 Comparative Report of Local Government Revenues and Expenditures City of Williamsburg’s Annual Comprehensive Financial Reports-amounts include prior years’ delinquent personal property tax receipts, and State share of personal property tax reimbursement. 3 4

I – 16

FY 2023 ADOPTED BUDGET BUDGET GUIDE

PUBLIC SERVICE CORPORATIONS Tax revenues are generated by public service corporations based on annual assessments of property, both real and personal, by the State Corporation Commission. Public service corporations are those providing services such as water, heat, light and power, telecommunications, and railroads within local government boundaries. Property assessments for the last 10 fiscal years, along with the total revenue receipts for public service corporations are provided as follows:

60,096,469

PERSONAL PROPERTY ASSESSMENTS $ 3,450

2013

54,105,420

38,324

342,671

2014

54,641,933

47,907

309,742

2015

54,554,188

20,197

313,322

2016

53,869,000

10,080

311,666

2017

54,786,988

19,648

307,406

2018

54,685,977

19,421

312,974

2019

55,650,032

19,401

328,796

2020

57,687,990

13,316

334,579

2021

58,484,900

13,081

346,589

REAL ESTATE ASSESSMENTS

FISCAL YEAR 2012

TOTAL PUBLIC SERVICE CORPORATION REVENUE $

316,061

PENALTIES AND INTEREST Personal property and first-half fiscal year real estate taxes are due Dec. 1 each year. Second half real estate taxes are due June 1. Penalties are charged on all property tax accounts if not paid by these due dates. Penalty charges for delinquent property taxes are as follows:

AMOUNT OF TAXES Up to $10 $10.01 - $100 $100.01 and up

PERSONAL PROPERTY Penalty is same as tax Penalty is $10 Penalty is 10%

REAL ESTATE Penalty is 10% Penalty is 10% Penalty is 10%

Interest charges begin Jan. 1 for delinquent first half real estate and personal property taxes and July 1st for second half taxes. Interest is computed monthly, with an annual percentage rate of 10% as provided for in the Williamsburg City Code.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 17

Penalty and interest revenues over the past ten fiscal years are shown in the following table:

FISCAL YEAR 2012

I – 18

PENALTIES $

66,082

INTEREST $

TOTAL

28,950 $

95,032

2013

56,375

30,486

86,861

2014

66,547

39,393

105,940

2015

53,831

31,411

85,242

2016

59,761

24,078

83,839

2017

53,504

20,827

74,331

2018

60,494

23,920

84,414

2019

60,892

18,179

79,071

2020

63,115

18,077

81,192

2021

87,542

32,963

120,505

FY 2023 ADOPTED BUDGET BUDGET GUIDE

OTHER LOCAL TAXES This category of local revenues differs from general property taxes in that they are not billed by the City [except in the case of business licenses]. They are dependent on business volume, and most are self-imposed. Businesses report sales activity directly to the City, and charges are based on these reported figures. Business activity is subject to verification by the Commissioner of Revenue.

LOCAL SALES AND USE TAXES Effective July 18, 2018, additional Historic Triangle Regional sales and use tax of 1% was levied for all of York County, James City County, and City of Williamsburg businesses under the authorization of Senate Bill 942, which raised the overall general sales tax to 7%. The taxes are collected and submitted to the Virginia Department of Taxation on a monthly basis, and one percent of these proceeds are then returned to the City directly from the State. As a matter of policy, the City has designated the original 1% to pay for its ongoing capital improvement program, and the new 1% is reported in the Tourism Fund. Revenues received from the Commonwealth of Virginia for sales taxes over the last 10 fiscal years are as follows:

4,161,131

LOCAL 1% HISTORIC TRIANGLE $ 0

2013

4,494,328

2014

4,239,957

2015

4,352,601

2016

4,298,743

2017

4,388,596

2018

4,706,583

2019

4,828,777

2,012,985

2020

4,438,772

1,949,303

2021

4,451,081

1,973,334

LOCAL 1% SALES TAX

FISCAL YEAR 2012

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 19

CONSUMER UTILITY TAXES Use taxes are collected by public utility companies and remitted to the City on a monthly basis. City Council approves the rates charged annually. Telecommunications sales taxes since FY2007 are 5% for all Virginia localities. The following table highlights the purpose and rates charged by these utility companies in effect during the fiscal year 2021:

CURRENT CITY CHARGES Type

Electricity

Gas Wireless Telephone – E-911

Residential Rate

MAXIMUM-STATE CODE

Commercial Rate

$.70/ month $1.15/month Plus .007468 per kw Plus .006947 per kw hours hours

Res. Max Per month

CommIndustrial Max/month

Residential Maximum Allowable Charge/month

Comm/Ind. Maximum Allowable Charge/ month

$1.00

$20.00

20% up to $15=$3

20% up to $200=$40

$.70/month Plus .014 per CCF

$1.15/month Plus.0243 per CCF

$1.00

$20.00

20% up to $15=$3

20% up to $200=$40

5% per month

No limit

$2/month

The Commonwealth of Virginia deregulated gas and electric utilities in 2001. Since then, local utility taxes for those industries are designed to be revenue-neutral to localities. Beginning July 1, 2003, the City of Williamsburg began imposing a tax on wireless communications. Total receipts collected over the last ten fiscal years are as follows:

FISCAL YEAR 2012

I – 20

ELECTRIC NATURAL GAS $

201,177

94,611

COMMUNICATION SALES TAXES $

% CHANGE

733,624

-2.03%

2013

204,700

101,896

735,570

0.27%

2014

204,376

105,226

723,051

-1.70%

2015

204,834

103,193

716,733

-0.87%

2016

206,321

102,172

695,515

-2.96%

2017

207,965

82,559

678,419

-2.46%

2018

207,991

84,772

657,210

-3.13%

2019

206,625

87,607

609,697

-7.23%

2020

202,537

86,141

595,795

-2.28%

2021

202,363

86,924

529,200

-11.18%

FY 2023 ADOPTED BUDGET BUDGET GUIDE

BUSINESS LICENSE TAXES (BPOL) All businesses in the City must obtain a business license to operate. The Commissioner of the Revenue sends business license applications in late December each year. Forms provided include prior year information [name, address, type of business conducted, gross receipts, etc.], and it is the responsibility of licensees to confirm or change information. The applications must be returned to the Commissioner by Feb. 15. The charges for business licenses are based on gross receipt figures provided on the application. The due date for payment of business licenses is March 1 each year, with a 10% penalty beginning March 2nd and interest accruing at a 10% annual percentage rate. A detailed list of rates is provided for information purposes.

TRADE/TYPE

FEE*

MINIMUM FEE

Business or Personal Service

$.36/$100

$30 up to $8,200

Contractor

$.16/$100 $30 up to $18,000

Fortune Teller

$1,000 flat fee

Flat license fee

$500 flat fee

Flat license fee

Professional Service

$.58/$100

$30 up to $5,000

Retail Merchant

$.20/$100 $30 up to $15,000

Wholesale Merchant

$.05/$100 $30 up to $60,000

Itinerant Merchant or Peddler License

Restaurant (seating 50-100)

$200

Flat license fee

Restaurant (seating 101-150)

$350

Flat license fee

Restaurant (seating 151-up)

$500

Flat license fee

$40

Flat license fee

On/Off Sale of Beer-Wine

$150

Flat license fee

On/Off Premises Sale of Beer

$100

Flat license fee

On Premises Sale of Beer & Wine

$150

Flat license fee

On Premises Sale of Beer

$100

Flat license fee

Off Premises Sale of Beer & Wine

$150

Flat license fee

Off Premises Sale of Beer

$100

Flat license fee

Bed & Breakfast – Mixed Beverage

Based on gross receipts

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 21

Business Licenses receipts over the last 10 fiscal years are as follows: FISCAL YEAR 2012

BUSINESS LICENSE RECEIPTS $

% CHANGE

1,598,958

6.80%

2013

1,646,691

2.99%

2014

1,630,018

-1.01%

2015

1,685,718

3.42%

2016

1,790,395

6.21%

2017

1,833,991

2.43%

2018

2,049,988

11.78%

2019

2,330,418

13.68%

2020

2,174,694

-6.68%

2021

1,770,954

-18.57%

UTILITY LICENSE FEES The Code of Virginia, § 58.1, governs the licensing and regulation of cable television in the City. Gas and electric utilities using the City streets and right-of-ways to conduct business are classified here also, with consumption taxes set by state code. The Code of Virginia § 58.1-2904 imposes consumption taxes on consumers of natural gas in the City, and the Code of Virginia § 58.1-2900 covers consumption taxes on electricity in the City. These taxes are separate from consumer utility taxes charged monthly. The City’s current franchise agreement with Cox Communications expires in 2026.

I – 22

ACTIVITY

FEE

Cable TV

5% of gross receipts

Telephone

$.50 per access line

Gas

$.004/CCF first 500CCf per month

Electric

Under 2,500 kWh = $.00155/kWh/month 2,500 – 50,00 kWh = $.00099/kWh/month over 50,000 kWh = $.00075/kWh/month

Taxi & Bus Services

$100 flat fee plus $100 per cab owned

FY 2023 ADOPTED BUDGET BUDGET GUIDE

Utility License fees collected over the past 10 years are shown below: FISCAL YEAR 2012

GAS & ELECTRIC

PEG FEES* $

22,291

60,858

TELEPHONE $

40,183

OTHER $

2,530

TOTAL UTILITY LICENSE FEES $

125,862

2013

21,946

65,226

36,621

2,835

126,628

2014

21,644

67,417

37,831

2,900

129,792

2015

21,544

66,471

31,933

3,100

123,048

2016

21,733

61,941

27,729

3,000

114,403

2017

22,254

65,224

29,970

2,500

119,948

2018

22,324

63,786

33,632

3,200

122,942

2019

21,650

62,556

32,854

3,600

120,660

2020

20,262

57,993

29,956

1,200

109,411

2021

18,840

59,848

17,956

96,644

Public, Educational and Governmental Access Channels (PEG).

BANK STOCK TAXES Every incorporated bank, banking association, or trust company organized by or under the authority of the laws of the Commonwealth are responsible for filing bank franchise taxes5. A specific state tax form is prepared annually for banks and filed with the Commonwealth of Virginia. The City’s local tax is 80% of the state tax rate of $1.00 per $100 of a bank’s taxable value on Jan. 1 of each year. Banks submit the portion of their total bank stock taxes to local governments based on the percentage of banking operations within each locality. Bank stock tax collections over the past 10 years are shown below:

FISCAL YEAR 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

BANK STOCK RECEIPTS $

192,536 281,401 272,642 319,387 351,453 307,396 355,989 415,100 368,697 383,842

% CHANGE -4.78% 46.16% -3.11% 17.15% 10.04% -12.54% 15.81% 16.60% -11.18% 4.11%

Commonwealth of Virginia, Dept of Taxation, Virginia Bank Franchise Tax, 1997 Forms

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 23

RECORDATION TAXES State law gives City Council the power to impose recordation taxes upon the first recordation of each taxable instrument recorded in the City. Taxable instruments generally consist of deeds, deeds of trust, and marriage licenses. The rate charged is $.15 on every $100 or fraction thereof of the consideration of the deed or the actual value of the property conveyed, whichever is greater6. For deed recordation in excess of $10 million value, a sliding scale is used. The Clerk of the Circuit Court is responsible for collecting and remitting these fees monthly to the City. In addition to these fees, a local tax is imposed (equal to up to ⅓ of the state recordation tax) and submitted to the City. The City has charged this maximum fee for many years. A grantor’s tax is also collected by the Clerk of the Circuit Court and submitted to the State for quarterly distribution. This tax is classified under the Non-Categorical Aid section of this report. Local recordation taxes collected over the past 10 fiscal years are as follows: FISCAL YEAR 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021

RECORDATION FEES $ 185,661 214,070 166,048 250,600 196,420 291,551 392,423 228,641 313,652 284,106

% CHANGE 31.3% 15.3% -22.4% 50.9% -21.6% 48.4% 34.6% -41.7% 37.2% -9.42%

CIGARETTE TAXES The City of Williamsburg began imposing a cigarette tax of 25¢ per pack on July 1, 2003, and the current rate for FY 2022 is 40¢ per pack. The timing of vendor stamp replenishment is unpredictable each year. Total cigarette taxes collected over the past 10 years are as follows: FISCAL YEAR 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 6

CIGARETTE TAXES $

147,870 183,155 148,320 156,911 134,640 130,032 167,638 140,211 126,420 129,061

% CHANGE -0.1% 23.9% -19.0% 5.8% -14.2% -3.4% 28.9% -16.4% -9.8% 2.09%

Code of Virginia §581-801.

I – 24

FY 2023 ADOPTED BUDGET BUDGET GUIDE

HOTEL & MOTEL ROOM TAXES The City levies a transient occupancy tax on hotels, motels, bed and breakfasts, and other facilities offering guest rooms at a rate of 5%. Businesses collect this tax and submit it to the City by the 20th of the following month. Room tax collections over the last 10 fiscal years are: ROOM TAX COLLECTIONS

% CHANGE

3,396,446

.03%.

2013

3,369,785

-.8%

2014

3,129,262

-7.1%

2015

3,220,638

2.9%

2016

3,319,625

3.1%

2017

3,316,634

-.1%

2018

3,358,649

1.3%

2019

3,308,661

-1.5%

2020

2,305,404

-30.3%

2021

1,770,894

-23.2%

FISCAL YEAR 2012

RESTAURANT/FOOD TAXES The Code of Virginia allows the City to impose this excise tax on all food and beverages sold in the City as a meal. City Code defines “food & beverages” as all food, beverages or both, including alcoholic beverages, which are meant for refreshment or nourishment value, purchased in or from a restaurant, whether prepared in such restaurant or not, and whether consumed on the premises or not.7 Restaurant Food tax rate is 5%. Meal tax collections over the last 10 fiscal years are: MEAL TAX COLLECTIONS

% CHANGE

6,277,434

4.8%

2013

6,391,022

1.8%

2014

6,446,505

.9%

2015

6,819,384

5.8%

2016

7,022,994

3.0%

2017

7,043,184

.3%

2018

7,062,010

.3%

2019

7,308,479

3.5%

2020

5,896,140

-19.3%

2021

5,850,176

-.8%

FISCAL YEAR 2012

Williamsburg City Code, Section 18.271.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 25

The City’s adopted FY 2022 operating budget estimates room & meal tax revenues to be $9,300,000, or 23.5% of the total operating budget. Rates charged by nearby Virginia localities, and the percentage of budgeted FY 2022 receipts to total operating budgets, are presented below: ROOM TAX RATE

% OF FY 2022 BUDGET

MEAL TAX RATE

% OF FY 2021 BUDGET

TOTAL % OF BUDGET

.9%

2.2%

3.1%

1.1%

3.0%

4.1%

Virginia Beach*

.6%

5.5%

3.2%

3.8%

Hampton

.7%

7.5%

4.3%

4.9%

Newport News

.7%

7.5%

5.0%

5.7%

Norfolk

1.0%

6.5%

3.3%

4.3%

Williamsburg*

5.6%

17.9%

23.5%

LOCALITY York County* James City County

In addition to room taxes, the City of Williamsburg, James City County and York County collect a $2.00 per night per room tax, which commenced on July 1, 2004, per Code of Virginia, section 58.1-3823C. The revenues generated are designated and expended solely for tourism development. Half of the receipts are sent to the State’s Historic Triangle Marketing Fund, and the other half the City retains in the Tourism Fund. In addition, Virginia Beach, Newport News, and Hampton charge a flat-rate tax of $1 per night per room, and Norfolk charges $2 per night per room. ^For Virginia Beach, only a 2% room tax rate and a 3.5% meals tax rate is allocated to the General Fund. Percentage of Budget shown for Virginia Beach is that portion dedicated to the General Fund only. *

PERMITS, PRIVILEGE FEES AND REGULATORY LICENSES The City uses the Virginia Uniform Statewide Building Code (USBC), which covers new construction, renovation, demolition, plumbing, gas, mechanical, electrical, fire protection system installations, and asbestos removal. The category’s major components consist of building, electrical, plumbing, and mechanical permits. A 10-year history of permit revenues follows: FISCAL YEAR 2012

BUILDING $

57,917

ELECTRICAL $

19,966

PLUMBING $

16,949

MECHANICAL $

18,232

OTHER* $

TOTAL

68,742 $

181,806

2013

57,043

11,541

9,646

11,518

61,889

151,637

2014

111,187

24,283

18,269

20,225

66,053

240,017

2015

54,689

43,541

40,458

40,820

76,407

255,915

2016

60,580

26,947

21,448

27,829

92,681

229,485

2017

74,277

28,727

21,793

24,329

100,693

249,819

2018

128,380

25,321

24,276

25,791

99,051

302,819

2019

68,570

37,947

37,557

26,532

112,054

282,660

2020

248,280

65,643

69,796

52,166

66,022

501,907

2021

51,474

36,975

20,899

40,291

91,193

240,832

Other includes dog licenses, parking, zoning, right-of-way, raffle, rental inspections, gas and fire prevention permits. *

I – 26

FY 2023 ADOPTED BUDGET BUDGET GUIDE

FINES AND FORFEITURES This revenue category is used to account for court and parking fines. The Court system has guidelines for setting case-related fines, while City Code sets the rates for parking fines. The Clerk of the Circuit Court collects court fines and submits receipts to the City monthly, while parking fines are paid directly to the Department of Finance. Effective October 2018, the City implemented the following parking fine structure: NUMBER OF VIOLATIONS 1st Violation 2nd Violation 3rd Violation 4th Violation More than 4 Violations

FEE PRIOR TO NOTICE $10 $35 $50 $100 $300

FEE AFTER NOTICE* $20 $50 $100 $200 $500

Ordinance #18-09 was adopted October 2018 to amend Sections 11162, 11-165 and 11-167 of Chapter 11, Article VI of the Code of the City of Williamsburg regarding Parking Fines. If payment for any ticket is made after 14 days of issuance, the fine for the ticket shall increase *

Revenue collections for fines and forfeitures over the last 10 fiscal years are as follows: FISCAL YEAR 2012

COURT FINES $

153,107

PARKING FINES $

106,201

TOTAL $

259,308

2013

138,787

89,385

228,172

2014

127,363

87,010

214,373

2015

116,958

80,159

197,117

2016

110,407

44,625

155,032

2017

128,999

52,176

181,175

2018

144,499

104,712

249,211

2019

165,431

112,298

277,729

2020

147,955

70,432

218,387

2021

159,651

38,020

197,671

REVENUE FROM USE OF MONEY AND PROPERTY This revenue classification includes interest earnings on surplus funds, rental income from City-owned properties, and sale of surplus vehicles and equipment. Interest earnings reported here is reported in the Capital Improvement Plan Fund, as Utility Fund revenues are highlighted in the budget section, Budget Summaries. Rental income includes various rental properties, including the Community Building user fees. The base rate for a weekday is $150/3-hour minimum and $300 for the weekend.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 27

Revenue collections from use of money and property over the last 10 fiscal years are presented below: FISCAL YEAR 2012

INTEREST EARNINGS $ 125,429

RENTAL INCOME 507,083

SALE OF SURPLUS $ 15,373 $

47,885

TOTAL

2013

108,221

545,606

121,526

775,353

2014

112,846

622,047

21,904

756,797

2015

137,786

627,076

29,545

794,407

2016

141,337

718,572

28,154

888,063

2017

167,086

749,188

46,602

962,876

2018

478,858

694,940

26,778

1,200,576

2019

808,414

663,619

36,307

1,508,340

2020

600,739

546,364

30,146

1,177,249

2021

79,975

571,330

651,305

A breakdown of rental income from properties over the last 10 fiscal years is presented below:

FISCAL YEAR

COMM BLDG

CITY SQUARE

LONGHILL PROP

MUNI CENTER

STRYKER BLDG

TRANS CENTER

GEN. PROP*

PARKING GARAGE

TOTAL

2012

$39,915

$37,788

$14,456

$14,144

$9,260

$124,359

$3,733

$263,428

$507,083

2013

40,850

40,820

10,956

14,568

4,920

127,539

21,853

284,100

545,606

2014

50,470

41,667

9,456

15,006

4,160

126,270

53,868

321,150

622,047

2015

46,615

51,905

9,456

15,402

130,762

54,790

318,146

627,076

2016

49,825

49,163

6,880

15,600

130,515

137,700

328,889

718,572

2017

52,290

32,390

8,552

15,600

12,169

134,726

142,684

350,777

749,188

2018

54,475

33,361

9,018

15,600

3,886

134,584

126,056

317,960

694,940

2019

52,625

34,362

9,344

15,600

1,982

135,779

151,386

262,541

663,619

2020

30,135

29,812

9,456

15,600

5,936

118,796

75,095

261,534

546,364

2021

26,875

52,081

9,456

20,650

108,125

82,075

272,068

571,330

Includes Triangle Building Commercial rent and houses on Strawberry Plains Road and Scotland Street.

I – 28

FY 2023 ADOPTED BUDGET BUDGET GUIDE

CHARGES FOR SERVICES The City uses this revenue classification to account for various revenue sources requiring charges. Minor amounts are included under Sheriff’s fees and Commonwealth Attorney’s fees, of which the City has no control. Also included are charges for maintenance of highways, streets, and sidewalks, which is used for billing special mowing or trash pickup and are minimal in amount. Charges for Planning & Community Development include minor amounts for maps and surveys, with the largest dollars attributable to sales of Cedar Grove Cemetery lots and grave openings. The largest item under this category is Charges for Parks & Recreation. City Code authorizes the Recreation Department to set and collect charges for programs and activities for use of its facilities and services. Charges for Services collected over the past 10 years are shown below: FISCAL YEAR 2012

SHERIFF’S FEES $

COMMONWEALTH ATTORNEY’S FEES

1,307

392

PARKS & RECREATION $

401,398

PLANNING & COMM. DEV. $

TOTAL

42,702 $ 445,799

2013

1,366

398

377,104

42,855

421,723

2014

1,366

351

361,824

38,667

402,208

2015

1,366

310

341,745

43,300

386,721

2016

1,366

819

342,613

53,734

398,532

2017

1,366

205

398,700

50,305

450,576

2018

1,366

337

391,493

53,946

447,142

2019

1,366

672

392,219

39,315

433,572

2020

1,366

280

242,223

67,960

311,829

2021

1,366

287,775

88,025

377,166

Parks & Recreation fees for the last 10 fiscal years are highlighted in detail below: FISCAL YEAR 2012

TENNIS FEES

POOL FEES* $

6,154

WALLER MILL PARK

38,925 $

103,165

VENDING MACHINES $

CLASSES

ATHLETICS

MISC.

TOTAL

388 $

19,128 $

163,185 $ 70,453 $ 401,398

2013

2,338

34,964

125,841

910

15,163

160,219

37,669

377,104

2014

22,608

140,490

683

11,947

144,583

41,513

361,824

2015

21,664

142,370

560

14,678

133,848

28,625

341,745

2016

24,800

138,412

572

16,888

134,037

27,904

342,613

2017

26,036

171,791

546

20,843

134,833

44,651

398,700

2018

20,155

166,016

485

17,445

147,526

39,866

391,493

2019

21,488

161,381

407

19,451

141,862

47,630

392,219

2020

8,151

101,767

367

14,878

88,549

28,511

242,223

2021

13,060

225,591

34,171

14,905

287,775

Pool service at Quarterpath contracted out to a vendor in FY 2013 so no fees collected. Pool completely filled in FY 2015. *

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 29

Cemetery lot sales and grave opening fees over the last 10 years are as follows:

2012

CEMETERY LOT SALES $ 15,680

GRAVE OPENINGS $ 20,250

2013

17,345

19,400

2014

13,555

19,700

2015

19,010

19,950

2016

21,790

27,450

2017

18,250

26,500

2018

21,550

27,350

2019

16,350

19,100

2020

32,500

32,300

2021

37,200

46,500

FISCAL YEAR

EMERGENCY MEDICAL TRANSPORT As of July 1, 2005, the City began a program of billing health insurance providers for emergency medical transportation services. Receipts over the last 10 years are as follows:

FISCAL YEAR 2012

I – 30

EMS FEES $

463,534

2013

425,679

2014

432,422

2015

437,767

2016

585,658

2017

579,149

2018

615,312

2019

649,103

2020

664,324

2021

493,052

FY 2023 ADOPTED BUDGET BUDGET GUIDE

REVENUE FROM THE COMMONWEALTH Monies received from the Commonwealth of Virginia are classified as either Non-categorical or Categorical aid. Non-categorical revenues are received quarterly according to state code, are not billed or itemized by the City or any constitutional officer and are not designated to be used for any specific purpose. These are directly deposited in the General Fund and used to pay for overall operations. Categorical aid must be spent on specific purposes. In the case of constitutional officers, expenditures are itemized and sent to the Commonwealth for reimbursement, based on various formulas provided by state code.

NON-CATEGORICAL AID 1.

ROLLING STOCK TAXES - The State Corporation Commission determines the assessed value of “Certified Motor Vehicle Carriers” [primarily bus companies] and assesses a property tax at the rate of $1 per $100 value. These revenues are distributed QUARTERLY to the localities based on the miles the vehicles travel throughout the localities [based on reports submitted from the carriers].

RENTAL CAR TAXES - Payments received from the Commonwealth are based on rental car taxes collected by rental companies within each jurisdiction. A 4% rental car tax is required to be assessed on all rental vehicles. Rental companies submit the taxes monthly to DMV with a report by locality. The Commonwealth distributes these funds monthly to localities.

GRANTOR’S TAX - The Clerk of the Circuit Court collects additional recording fees for this purpose, details monthly activity, and deposits these receipts in a state account. Activity is separated at the courthouse for deeds relating to Williamsburg or James City County. Funds are distributed quarterly by the Commonwealth, from a $10 million fund [$40 million per year] to localities based on their share of overall grantor tax collections in the Commonwealth.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 31

Non-Categorical Aid received over the last 10 fiscal years is as follows: FISCAL YEAR 2012

ROLLING STOCK TAXES $

8,408

RENTAL CAR TAXES $

17,423

GRANTOR’S TAXES $

54,547

2013

9,692

15,647

48,411

2014

10,267

25,111

55,925

2015

9,870

33,242

72,466

2016

10,088

33,450

54,712

2017

9,104

36,159

68,449

2018

13,181

40,134

104,466

2019

10,949

35,045

56,132

2020

9,744

31,588

53,744

2021

6,630

47,397

CATEGORICAL AID 1.

SHARED EXPENSES - Constitutional offices included as City departments/operations with reimbursements provided (in part) by the Commonwealth of Virginia. a.

SHERIFF - This is a joint activity shared with James City County. The state refunds approximately 100% of state-approved salaries and operating costs of this department. However, since the City now is part of the Virginia Peninsula Regional Jail Authority, the Sheriff now provides only courtroom security and prisoner transfer activities. Jail staffing at the Courthouse has been significantly reduced, as many former employees now work for the Authority. Salary supplements are not reimbursed by the state.

COMMISSIONER OF THE REVENUE - State code provides for reimbursements to the City at 50% of salaries, fringe benefits, and a minor portion of operating expenses. Any constitutional officer can make special requests for payment from the Compensation Board for additional consideration. For the City’s Annual Comprehensive Financial Report dated June 30, 2021, total reimbursements were 21.1% of expenditures.

TREASURER - This is also a joint activity shared with James City County. The state reimburses the City ⅔ of salary, fringe benefits, and operating costs for the Deputy Treasurer, whose office is in the Municipal Building. The City, in turn, bills James City County 25% of the non-reimbursed amount annually. In the City’s Annual Comprehensive Financial Report, only the State reimbursed monies are classified as Categorical Aid. Reimbursements received from James City County are classified as credits to the expenditures in the Treasurer Department 1213.

I – 32

FY 2023 ADOPTED BUDGET BUDGET GUIDE

MEDICAL EXAMINER - Reimbursed at $30 per examination.

REGISTRAR/ELECTORAL BOARD - For FY 2021, salaries were reimbursed by the state at 69.04% for the Registrar and 81.06% for the Electoral Board members. No reimbursements are made for fringe benefits or operating expenditures. The Department of Finance files for reimbursement to the state Electoral Board annually.

WELFARE - Pertaining to the City’s general fund, only minor amounts of reimbursements are accounted for here. All of the City’s Human Services programs are accounted for as a special revenue fund and is included in the City’s Annual Comprehensive Financial Report in the Virginia Public Assistance Fund.

EDUCATION - State Sales Tax for Education - The governor distributes 1% of statewide sales tax receipts to every school district based on state census figures provided for school-age population. This is adjusted with each triennial census performed by the joint school system and verified by the localities.

599 FUNDS - Funds - Each locality in the Commonwealth is eligible to receive a percentage of the total amount to be distributed equal to the percentage of the total adjusted crime index attributable to each locality as determined by the Department of Criminal Justice Services. The City must notify the department prior to July 1 each year that its law enforcement personnel have complied with minimum training standards as provided for by State Code. These distributions are made quarterly.

OTHER CATEGORICAL AID - See the next section for a detailed description.

Categorical Aid received over the last 10 fiscal years is as follows:

COMM. OF REV.

FISCAL YEAR 2012

69,359

TREASURER $

16,668

REGISTRAR/ ELECTORAL BD. $

40,468

599 FUNDS $

373,312

STATE SALES TAX $

845,143

2013

69,384

16,360

37,211

373,313

801,635

2014

72,389

18,101

36,640

373,312

972,222

2015

72,633

18,146

36,271

373,312

1,099,918

2016

73,840

18,467

41,109

373,312

1,093,871

2017

73,943

17,910

37,029

385,332

1,134,338

2018

75,701

18,299

37,399

385,332

1,096,059

2019

75,457

18,347

37,500

399,592

1,287,212

2020

77,858

18,935

51,330

415,176

1,391,001

2021

78,800

18,908

42,510

442,071

1,576,279

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 33

OTHER CATEGORICAL AID Other aid received from the Commonwealth and designated for specific use includes: 1.

ARTS COMMISSION - Grant funds are applied for by the City and James City County to the Commonwealth for the Local Government Challenge Grant Program. Funds are received directly by each locality. James City County reimburses the City for the state portion, and also an additional amount each year as provided for during the annual budget process. Since Fiscal Year 1998, each locality has received the $5,000 state maximum allowed under this grant.

STREET AND HIGHWAY MAINTENANCE - The City is reimbursed quarterly by the Commonwealth according to lane miles of streets within its boundaries. For FY 2022, reimbursements for principal/ minor arterial roads are $22,524.22 per lane mile, while collector/local streets are at a rate of $13,224.70 per lane mile. Lane miles used to calculate reimbursement change only when additional roads are built in the City. Total revenue for FY 2022 will be $1,955,097 based on peak-hour moving lane miles of state arterial roads in the City of 39.70 miles and local streets of 80.22 lane miles. Payment rates change periodically and are at the discretion of the Commonwealth of Virginia.

EMERGENCY SERVICES - Each year funds are received for Radiological Emergency Preparedness. These funds support the activities of state agencies and certain local governments in establishing, maintaining, and operating emergency plans, programs and capabilities to deal with nuclear accidents8. Annual training exercises are performed, within program guidelines, and are coordinated throughout the geographic area with other local governments and Dominion Energy. Amounts received each year are based on the projected annual cost of administering the state and local government programs for the power stations.

FIRE PROGRAMS - This is a special appropriation to localities to be used for fire service training, training facilities, and fire-fighting equipment or vehicles. Localities must provide detailed expenditure reports annually to qualify for these funds. This revenue is reported in the Capital Improvement Project (Sales Tax) Fund.

EMS FUNDS - FOUR FOR LIFE - State Code provides an additional $4 per year to be charged and collected when registrations for pickups, panel trucks, and motor vehicles are made at the Department of Motor Vehicles. These monies are paid into the state treasury to be used for emergency medical service purposes. Twenty-six percent of these funds are returned to the localities where the registrations were made. It supports volunteer and paid personnel training, equipment, and supplies for emergency purposes. This revenue is reported in the Capital Improvement Plan (Sales Tax) Fund.

LITTER CONTROL - The City receives this annual grant from the Department of Waste Management to aid in litter control. Monies are used for litter prevention, elimination, and control. The grant must be applied for each year, and an accounting is made each year to verify that funds are spent appropriately. Amounts vary each year depending on available funds and local program requirements.

VA of Emergency Services - Funding to State and Local Government Agencies and Supporting Organizations, June, 1992

I – 34

FY 2023 ADOPTED BUDGET BUDGET GUIDE

Other Categorical Aid received over the last 10 fiscal years is as follows: FISCAL YEAR 2012

ARTS COMMISSION $

65,000

STREET MAINTENANCE $

1,479,180

EMERGENCY SERVICES $

25,000

FIRE EMS 4 FOR PROGRAMS LIFE

LITTER CONTROL

41,955 $

15,162

5,000

2013

63,250

1,550,215

25,000

40,123

16,620

7,216

2014

65,000

1,580,437

25,000

42,250

18,416

6,366

2015

65,000

1,623,919

30,000

44,569

18,599

6,357

2016

65,000

1,719,115

30,000

44,587

20,470

6,427

2017

70,000

1,758,306

30,000

45,652

18,296

6,192

2018

74,500

1,799,468

30,000

48,726

21,566

7,038

2019

79,500

1,859,430

30,000

48,694

17,692

6,202

2020

79,500

1,877,532

30,000

51,238

17,979

4,883

2021

84,000

1,923,840

30,000

53,613

17,347

5,608

REVENUE FROM THE FEDERAL GOVERNMENT The City’s Annual Comprehensive Financial Report itemizes federal receipts on the Schedule of Federal Awards, according to the Catalog of Federal Domestic Assistance catalog numbers. Human Services programs account, by far, for the majority of the City’s federal funds. These programs are accounted for in the Public Assistance Fund. These programs are highlighted: 1.

LOCAL LAW ENFORCEMENT BLOCK GRANT - The City must apply for these funds each year through the Department of Criminal Justice Services. An interest-bearing checking account is maintained for this grant, and detailed quarterly reports must be filed until the funds are spent. During FY 2021, the City received $4,552 from DCJS for bulletproof vests, $25,995 from DCJS for Coronavirus Emergency Supplemental, and $20,680 DMV Federal Grant for personnel costs.

DEPARTMENT OF EMERGENCY SERVICES - These funds are administered by the Federal Emergency Management Agency (FEMA). The City of Virginia Beach acts as a fiscal agent for this program. Funds are received for disaster assistance and hurricane preparedness and, more specifically, are intended to supplement the cost of deploying the City’s Emergency Management team in accordance with FEMA requirements during natural disasters. During FY 2014, 2015, and 2016, the City received $3,530, $115, and $75 from FEMA for drills and training. No funds were received in FY 2017, FY 2018, and FY 2019. During FY 2020, $2,191 was received for Hurricane Dorian. In FY 2021, the City received a $15,000 Local Emergency Management Performance Grant (LEMPG).

DEPARTMENT OF TRANSPORTATION - These federal revenue-sharing funds are used for street

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 35

planning and construction. During FY 2020, $312,356 in federal funds was received for the Ironbound Road Improvements and Monticello Multiuse Trail. During FY 2021, $404,870 in federal funds was received for the Capitol Landing Road Improvements, Monticello Multiuse Trail, and the Francis Street Sidewalk/trail. 5.

DEPARTMENT OF TREASURY - The City received $2,609,358 of Coronavirus Relief Funds in FY 2020/FY 2021. In FY 2021, the City received $7,757,512, and in FY 2022, $1,452,319.50 of State and Local Fiscal Recovery Funds (SLFRF) under the American Rescue Plan Act. The final tranche of $9,209,831.50 of SLFRF is slated to be received at the end of FY 2022 or beginning of FY 2023.

REVENUE FROM THE COLLEGE OF WILLIAM & MARY The City provides fire and emergency medical services to William & Mary. As a state agency, the University is exempt from local taxation. In light of this, the University committed to providing financial support to the City in the amount of $165,000 per year to partially defray the costs of providing these essential services on campus.

POTENTIAL REVENUE SERVICES State Code Section 58.1-3840 allows cities or towns to charge excise taxes on admissions, which the City does not impose.

I – 36

FY 2023 ADOPTED BUDGET BUDGET GUIDE

EXPENDITURE CLASSIFICATIONS 51000

SALARIES & WAGES

52000

FRINGE BENEFITS

51001

Salaries Compensation for all full time employees who hold permanent positions.

52001

FICA Employer’s share of Social Security Taxes.

51002

Salaries Overtime Compensation for overtime and holiday pay for all eligible employees in accordance with the Personnel Manual.

51003

Salaries, Part-time Employees Compensation for all part-time employees (less than 40 hours per week) who are paid on an hourly basis and are not eligible for all employee benefits. (See Personnel Manual)

52002

Virginia Retirement System (VRS) Cost of contributions to Virginia Retirement System for all full-time employees. VRS enrollment is mandatory for all full-time employees and paid as a percentage of base salary.

52004

Dental Costs for employee dental reimbursement program.

51005

Salaries-Temporary Compensation for employees who are working on a temporary basis. (See Personnel Manual)

52005

Hospitalization City’s cost for medical benefit package premiums, not including dental.

51006

Discretionary Leave Compensation for police, fire, or water plant personnel who must work on stated holidays. (See Personnel Manual)

52006

Group Life Insurance City’s cost for VRS group life insurance policy.

52009

Unemployment Insurance Costs for unemployment insurance.

51008

Traffic Control Compensation for police department personnel who work extra hours for traffic control purposes.

52010

Worker’s Compensation Costs for worker’s compensation insurance.

51009

Off-Duty Police Officers Compensation for police personnel hired by outside establishments after regular working hours. (City is reimbursed by contracting party.)

52012

Clothing Allowance Costs associated with purchase of clothing by designated personnel.

52013

Education Allowance Costs for tuition assistance.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 37

EXPENDITURE CLASSIFICATIONS (CONTINUED) 52016

Training Costs associated with training fire, police, and water plant personnel.

52021

Cleaning Allowance Costs associated with cleaning of uniforms and clothing.

52013

Education Allowance Costs for tuition assistance.

52016

Training Costs associated with training fire, police, and water plant personnel.

52021

Cleaning Allowance Costs associated with cleaning of uniforms and clothing.

53000

PROFESSIONAL SERVICES

53001

Professional Health Services Costs associated with medical services such as physicals for certain employees.

53002

Professional Services - Other Costs for legal, financial, engineering, and other specialized professional services.

53004

Repair and Maintenance Costs for services for repair or maintenance of city equipment and structures.

53004-1

Cars and Trucks

2 3

I – 38

Buildings Office Equipment

Powered Equipment

Street Signs, Markings, and Water Meters

Traffic Signals

53005

Service Contracts Costs for all service contracts except radio.

53006

Printing Costs associated with the printing of forms, documents, manuals, etc.

53007

Advertising Costs for classified and legal advertisements.

53008

Laundry and Dry Cleaning Costs associated with uniform rental.

53009

Purchase of Services Costs for purchasing of services and supplies from other governmental agencies (do not include joint activities).

53013

Jurors, Commissioners, Witnesses Costs associated with court trials and legal disputes.

53031

Garbage Contract Costs for garbage pick-up and disposal.

53032

HRSD Costs for treatment of raw sewage by Hampton Roads Sanitation District.

53033

Exterminating Costs for extermination contracts for city-owned buildings.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

EXPENDITURE CLASSIFICATIONS (CONTINUED) 53099

Detective Funds Costs associated with police work.

55000 PURCHASE OF GOODS & SERVICES 55101

Electricity Costs of electricity (Dominion Power).

55102

Heating Fuel Purchase of natural gas and heating oil.

55103

Water and Sewer Costs of water and sewer services.

55201

Postage Stamps, stamped envelopes, postage meter costs, permit fees, etc.

55203

Telecommunications Costs incurred for land-line, cellular phone, and pager service.

55204

Radios Cost of operating city-wide radio systems.

55205

Emergency “911” Costs of operating emergency lines for the dispatch operation.

55301

Boiler Insurance Costs of insuring heating plants, generators, and other mechanical equipment.

55302

Fire Insurance Costs of insuring buildings and contents against fire.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

55305

Motor Vehicle Insurance Costs of insurance for motor vehicles.

55306

Surety Bonds Costs for surety bonds for certain city personnel.

55307

Public Officials Liability Costs of insuring certain public officials against suits, etc.

55308

General Liability Insurance Cost of insuring the City against certain accidents, etc.

55401

Office Supplies Costs of office supplies such as envelopes, pens, pencils, paper, forms, etc. used in everyday office operations.

55402

Food and Food Service Supplies Costs of providing miscellaneous food or supplies at Fire Station.

55403

Agricultural Supplies Costs for care and treatment of plants, lawns, landscaping, including small tools.

55404

Material and Lab Supplies Costs for purchasing medical and laboratory supplies for appropriate city departments.

55405

Laundry, Housekeeping and Janitorial Supplies Costs of custodial and housekeeping supplies, including light bulbs.

55406

Linen Supplies Costs of linens used in Fire Department.

I – 39

EXPENDITURE CLASSIFICATIONS (CONTINUED) 55407

Repair and Maintenance Supplies Costs of building material supplies, paint, electrical, and plumbing supplies.

55408

Vehicle and Powered Equipment Supplies Supplies for cars, trucks, heavy equipment, etc. used by City Shop.

55408-1

Cars and trucks

Tires and tubes

Gas and oil for vehicles

Powered equipment - light and heavy

Sign and street marking supplies

Generator fuel

55409

Police Supplies Costs of items such as guns, ammo, flashlights, etc.

55410

Uniforms and Wearing Apparel Costs for uniforms, protective clothing, boots, overalls, and other items or working apparel provided to employees.

55411

Books and Subscriptions Costs for professional periodicals, books, and publications.

55412

Recreation Supplies Costs for supplies used for Recreation Department programs.

55413

Other Operating Supplies Costs for chemicals and other

I – 40

supplies not covered in other accounts.

55414

Merchandise for Resale Costs of vending machine merchandise.

55415

Fire Prevention Materials Costs of materials used by Fire Department for fire prevention.

55416

Pool Supplies Costs of supplies for operation of Quarterpath Pool.

55417

Water Meters Costs of purchasing water meters for the Utility Fund.

55418

Litter Control Costs associated with litter pickup.

55501

Travel Expense Mileage reimbursement at 56¢/mile for approved use of private vehicles for job-related travel.

55504

Travel (Conferences and Conventions) Costs for lodging, transportation, registration fees, and materials. All travel must have prior department head approval.

55602

Colonial Behavioral Health (formerly Colonial Services Board) Costs of City’s contribution to community program.

55604

Contributions to Other Agencies Donations to outside organizations approved by City Council.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

EXPENDITURE CLASSIFICATIONS (CONTINUED) 55801

Dues and Memberships Costs for dues and memberships in professional organizations.

57002

Furniture and fixtures

57003

Communication equipment

57005

Motor vehicles

55805

Other Costs (non-recurring) not budgeted under other accounts.

57007

ADP Equipment

57008

Pedestrian Improvements

55838

Principal Repayment of long-term debt principal.

57009

Street resurfacing

57010

Building alterations

55839

Interest Interest payments on long term debt.

58000

LEASES AND RENTALS

55899

Joint Activity Payments to James City County for jointly operated departments and agencies.

58001

Lease and Rental of Equipment Cost for temporary rental or lease of equipment (no leasepurchase agreements).

57000

FIXED ASSETS

57001

Machinery and equipment

58002

Lease and Rental of Buildings Costs for rental or lease of office or storage space.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 41

FUNDING RELATIONSHIPS AGENCY/ORGANIZATION

NOTES

CONSTITUTIONAL OFFICERS

Compensation Board. The state pays a portion of salary, benefits, and some operating costs. The City pays salary supplements and in some cases, fringe benefits. Operating salaries for these officers are approved by the state.

LIST OF OTHER CONTRIBUTORS

(GENERALLY)

COMMISSIONER OF THE REVENUE STATE

TREASURER STATE

I – 42

The City provides office space for this officer and staff. The state reimburses the City for 50% of salary, fringes (except healthcare), and some operating expenses. The reimbursable portion of the Commissioner’s salary is based on the 1980 salary amount divided in half plus any and all increases in pay since that date. The state pays 50% of two full-time positions allowed based on population. A salary supplement is provided by the City. The state reimburses half the employer cost of VRS (Retirement), FICA, and Group Life insurance. The balance of fringes is paid by the City. The staff participates in all City employee programs (e.g., health insurance, deferred and workers compensation), including the Pay Plan. Legislation may effectively reduce the level of state funding for the Commissioner of the Revenue’s operation. The City, state, and James City County share in the local cost of the Treasurer. The state reimburses 88% of stateapproved salary, 100% of FICA match, and 46% of VRS costs. JCC bills the City for a percentage of the nonreimbursable costs based on population. Office space is provided by both localities. The state reimburses the City for ⅔ of salary and fringes (except healthcare) for the City Deputy Treasurer, whose office is located in the Municipal Building. The City bills JCC for 25% of the nonreimbursable costs for salary and fringes associated with the City Deputy Treasurer position for work associated with Williamsburg/James City County Schools. Pending legislation may drastically reduce the level of state funding for the Treasurer’s operation.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

CLERK OF CIRCUIT COURT JCC, STATE

COMMONWEALTH ATTORNEY JCC, STATE

SHERIFF’S DEPARTMENT JCC, STATE

VOTER REGISTRAR BOARD OF ELECTIONS, STATE

FY 2023 ADOPTED BUDGET BUDGET GUIDE

The state funds salaries and a portion of fringes and operating expenses for the Clerk and staff. A portion of fringe benefits is supplemented. Twelve positions in this office are fully state-funded. Two part-time positions are locally funded. All temporary part-time personnel costs are reimbursed by the state, but not permanent part-time. These part-time salaries and some fringes are paid by the City and James City County per the Courthouse Agreement (See Circuit Court). The Compensation Board sets the salaries for the Commonwealth Attorney, four assistants, and four full-time support staff. All positions receive a salary supplement, ranging from 1.5% to 61%, paid by the City and JCC based on population each year. In addition, the Victim’s Assistance program consists of three grant positions, which are supplemented locally. The balance of any fringes in excess of the amount provided by the state is paid by the City and JCC based on population per the courthouse agreement. The joint Williamsburg/James City County Sheriff is responsible for courtroom security and serving civil warrants but no longer handles jail facilities since the City became part of the Virginia Peninsula Regional Jail Authority. City and JCC share local cost on a population formula as provided in the City/County Joint Courthouse Agreement. Payroll and operating expenses have been administered by James City County since Jan. 1, 1998. The state compensation board will reimburse the county for state-approved salaries, benefits, and some operating expenses. Salary supplements and a portion of unreimbursed operating expenses are shared locally based on the Courthouse Agreement. Sheriff’s employees participate in the JCC’s worker compensation, health insurance, and Virginia Retirement System programs. The state pays the majority of the Registrar’s salary. For FY 2021, that rate was 69.04%. Costs associated with one full-time employee, fringe benefits, and operating costs are paid by the City. Staff participates in the City’s workers’ compensation, health insurance, and other employee benefit programs. The City provides accounting and payroll services.

I – 43

CIRCUIT COURT (HON. MICHAEL E. MCGINTY) STATE

The City and James City County share in the cost of the Judge’s secretary, legal assistant, jurors, capital outlay, and operating expenses of this office. The Judge’s salary is paid by the state. All courthouse personnel and operating costs are the responsibility of the local government and are split between the City and county based on population year.

GENERAL DISTRICT COURT (HON. COLLEEN K. KILLILEA)

The City and James City County share in the cost of operating expenses and capital outlay for this office based on the Courthouse Agreement. The Judge’s salary is paid by the state.

JUVENILE AND DOMESTIC RELATIONS COURT (HON. BRIAN J. SMALLS)

The City and JCC share in the cost of operating expenses for this office based on the Courthouse Agreement. The Judge’s salary is paid by the state.

JCC, STATE

NINTH DISTRICT COURT SERVICES UNIT JUVENILE PROBATION OFFICE STATE, JCC, YORK, CHARLES CITY, KING WILLIAM, KING & QUEEN, MATHEWS, GLOUCESTER, NEW KENT, MIDDLESEX, POQUOSON

COLONIAL GROUP HOME COMMISSION

Salaries and fringes for this office are paid by the state. Local operating costs are shared between the City and JCC. For the District office, the City pays ¹⁄₁₁ of the operating costs. In addition, the City pays actual juvenile detention expenses for the Merrimac Center through the Middle Peninsula Juvenile Detention Commission for City cases.

Funded through state block grant and member localities share operating costs based on population. Programs include Crossroads, Community Supervision, and Psychological Services.

JCC, YORK, AND GLOUCESTER COUNTIES, STATE DEPT OF YOUTH & FAMILY SVCS.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

VIRGINIA PENINSULA REGIONAL JAIL AUTHORITY

The City shares in the cost of operating this authority. VPRJA operates a regional jail on Route 143 in lower James City County. City pays its share based on the number of prisoners held for crimes committed in the City.

JCC, YORK COUNTY, POQUOSON, DEPT. OF CORRECTIONS

MIDDLE PENINSULA JUVENILE DETENTION COMMISSION 18 LOCALITIES, STATEDEPT OF JUVENILE JUSTICE

COLONIAL COMMUNITY CORRECTIONS

Operates the Merrimac Center, a 48-bed center, providing secure detention for juveniles for localities in the ninteh and fifteen District Court Service Units. City pays its share based on the number of juveniles held for offenses committed in the City.

Provides alternatives to incarceration to persons awaiting trial, pre-trial, post-trial and re-entry services, and substance abuse counseling to offenders.

JCC, YORK COUNTY, POQUOSON, NEW KENT CO., CHARLES CITY CO., AND STATE.

HEALTH DISTRICT

Contribution is based on a funding formula that apportions local share among district jurisdictions. Some monies are refunded to City based on generated revenues each year.

STATE, NEWPORT NEWS, JCC, YORK COUNTY, AND POQUOSON

COLONIAL BEHAVIORAL HEALTH

Funded at the discretion of City Council. The funding request is based on population and usage.

STATE FUNDS, JCC, YORK COUNTY, POQUOSON FEDERAL FUNDS, FEE REVENUES

FY 2023 ADOPTED BUDGET BUDGET GUIDE

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DEPARTMENT OF HUMAN SERVICES

Approximately 70% of personnel and operating costs are reimbursed by the state and federal governments.

STATE, FED DEPT. OF HEALTH/HUM SRV

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS

Local funding share is apportioned between the City and James City County based on the Joint Schools Agreement, as amended in 1991, 1996, 2001, 2007, and 2012. The contract was being amended in FY 2022. Historically state support has been approximately 30% of total school system cost and based on a formula and General Assembly appropriations. Federal funding is received and largely directed to categorical programs and received on a cost-reimbursement basis.

WILLIAMSBURG REGIONAL LIBRARY

City, James City County, and York County cost-sharing is governed by the 5th Amended Contract for Library Services based on circulation. Each jurisdiction pays for the capital costs associated with the library buildings located therein. The state contributes approximately 5% of total operating costs on a formula basis through the Library of Virginia.

JCC, YORK COUNTY, STATE FUNDS AND GENERATED REVENUES

AVALON CENTER FOR WOMEN AND CHILDREN

Funded at the discretion of the City Council the per advice of the Human Services Review Committee.

UNITED WAY, STATE HOUSING DEPT., JCC, YORK COUNTY, PRIVATE DONATIONS

FOSTER GRANDPARENTS PROGRAM

Funded at the discretion of the City Council per the advice of Human Services Review Committee.

HAMPTON, JCC, YORK COUNTY, NEWPORT NEWS, FEDERAL FUNDS

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

PENINSULA AGENCY ON AGING

Funded at the discretion of the City Council per the advice of Human Services Review Committee.

STATE AND FEDERAL FUNDS, NEWPORT NEWS, HAMPTON, POQUOSON, JCC, YORK COUNTY, PRIVATE DONATIONS

HISTORICAL TRIANGLE SENIOR CENTER

Funded at the discretion of the City Council the per advice of the Human Services Review Committee.

JCC, YORK COUNTIES

COMMUNITY ACTION AGENCY CENTER

Funded at the discretion of City Council per the advice of Human Services Review Committee.

JCC, DONATIONS, STATE/ FED. GRANTS

CHIP OF VIRGINIA

Funded at discretion of City Council per the advice of Human Services Review Committee.

PUBLIC/PRIVATE PARTNERSHIP-PARTNER AGENCIES, CORPORATIONS, FOUNDATIONS, INDIVIDUALS, LOCAL GOV’TS

HOSPICE OF WILLIAMSBURG

Funded at discretion of City Council per advice of Human Services Review Committee.

UNITED WAY, PRIVATE DONATIONS

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WILLIAMSBURG AREA TRANSPORT JCC, YORK COUNTY, STATE FUNDS

COLONIAL WILLIAMSBURG FOUNDATION

Funded at discretion of City Council. Agency administers the regional transit system serving residents, visitors, and students through fixed-routes and services disabled in the City, James City County, and the Bruton District of York County.

Funded at discretion of City Council for purpose of purchasing advertising time to attract visitors to Colonial Williamsburg.

ENDOWMENTS, GENERATED REVENUE, PRIVATE CONTRIBUTIONS

THE GREATER WILLIAMSBURG TOURISM COUNCIL & THE GREATER WILLIAMSBURG BUSINESS COUNCIL JCC, YORK COUNTY, WMSBG HOTEL/ MOTEL ASSOCIATION MEMBERSHIP, PROGRAMS

HAMPTON ROADS PLANNING DISTRICT COMMISSION & METROPOLITAN PLANNING ORGANIZATION (MPO)

The Tourism Council is charted with expending Historic Triangle Marketing Funds solely for marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination. The Business Council provides benefits and resources for the business community in the Greater Williamsburg Area. Section 15.2-603 (D)(2) of the Virginia Code mandates the City to contribute $800,000 annually in support of these organizations (referred to as maintenance of effort). Funding is split as follows: $666,000 to the Tourism Council and $134,000 to the Business Council.

City share is based on per capita membership assessment each year.

JCC, YORK COUNTY, NEWPORT NEWS, POQUOSON, HAMPTON, GLOUCESTER, TIDEWATER JURISDICTIONS, STATE AND FEDERAL FUNDS

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

HAMPTON ROADS ECONOMIC DEVELOPMENT ALLIANCE/ PENINSULA COUNCIL FOR WORKFORCE DEVELOPMENT

Funded at discretion of City Council.

HAMPTON, NEWPORT NEWS, JCC, YORK COUNTY, GLOUCESTER, POQUOSON

THOMAS NELSON COMMUNITY COLLEGE

Funded at discretion of City Council, based on population formula for improvements to parking and site, not including buildings.

STATE, NEWPORT NEWS, JCC, POQUOSON, YORK COUNTY, HAMPTON

COLONIAL SOIL AND WATER CONSERVATION DISTRICT

This is a state agency and is primarily funded by the state. Historically, the CSWCD member jurisdictions have shared in the cost of funding one position.

STATE, JCC, YORK COUNTY

WILLIAMSBURG AREA ARTS COMMISSION

Funded at discretion of City Council. Agency recommends funding to over 30 groups and monitors how arts groups spend funds. James City County pays half by agreement.

JCC, STATE FUNDS

ANIMAL CONTROL

The City pays James City County to provide animal control services under a 1993 inter-local agreement.

JCC

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HERITAGE HUMANE SOCIETY

Funded at discretion of City Council.

JCC, YORK COUNTY, PRIVATE DONATIONS

VIRGINIA PENINSULAS PUBLIC SERVICE AUTHORITY

The City share is based on a budget formula adopted by the VPPSA Board of Directors each year.

JCC, YORK COUNTY, HAMPTON, NEWPORT NEWS, POQUOSON, AND MIDDLE PENINSULA JURISDICTIONS

JAMESTOWN-YORKTOWN FOUNDATION

Funded at discretion of City Council.

JCC, YORK COUNTY, STATE GRANTS, PRIVATE DONATIONS, ADMISSION FEES

COLONIAL COURT APPOINTED SPECIAL ADVOCATES (CASA)

Funded at discretion of City Council per advice of Human Services Review Committee.

JCC, YORK COUNTY, STATE GRANTS, PRIVATE DONATIONS

WILLIAMSBURG AIDS NETWORK

Funded at discretion of City Council per advice of Human Services Review Committee.

PRIVATE DONATIONS

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

WILLIAMSBURG EXTENSION SERVICES

Funded at discretion of City Council per advice of Human Services Review Committee.

STATE

WILLIAMSBURG AREA MEDICAL ASSISTANCE CORPORATION (WAMAC)

Funded at discretion of City Council per advice of Human Services Review Committee.

STATE AND JCC

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FUND STRUCTURE The City’s accounting system is organized on the basis of funds and groups of accounts, each of which is considered to be a separate accounting entity. The operations of each fund are accounted for by providing a separate set of self-balancing accounts which comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses. The various funds are grouped in the financial statements as follows: GOVERNMENTAL FUNDS account for the expendable financial resources, other than those accounted for in proprietary or fiduciary funds. The Governmental Fund measurement focus is upon the determination of financial position and changes in financial position, rather than upon net income determination as would apply to a commercial enterprise. GENERAL FUND – This fund accounts for all revenues and expenditures of the City which are not accounted for in other funds. Revenues are derived from general property taxes, other local taxes, licenses and permits, and revenues from other governmental units. CAPITAL IMPROVEMENT PLAN (SALES TAX) FUND – This fund accounts for scheduled major capital improvements for the upcoming year. Revenues are traditionally derived from the 1% Sales Tax monies collected monthly at the State level and interest earnings. TOURISM FUND – This fund is a special revenue fund used to account for tourism tax revenue (1% Historic Triangle regional sales tax and $2 lodging tax). The expenditures in the Tourism Fund are for the purpose of funding tourism development projects. PUBLIC ASSISTANCE FUND – This fund accounts for the activities of the City’s Human Services Department. The majority of funding is provided by the federal and state

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government for social service programs. The remainder of its funding is provided by the City as an annual contribution from the General Fund. AMERICAN RESCUE PLAN ACT FUND – This fund accounts for the activities funded by the State and Local Fiscal Recovery Funds provided by the Federal government under the American Rescue Plan Act to respond to the impacts of the COVID-19 pandemic. This fund also includes ARPA funding for Municipal Utility Relief Funding and ARPA Tourism funding passed through from the Commonwealth of Virginia. PROPRIETARY FUNDS account for operations that are financed in a manner similar to private business enterprises. The Proprietary Fund measurement focus is upon the determination of net income, financial position, and cash flows. Enterprise funds account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of charges to users of such services. The Utility Fund, consisting of the operations for water and sewer services, is the City’s only Enterprise Fund. FIDUCIARY FUNDS (Trust, Custodial and Agency Funds) account for assets held by the City unit in a trustee capacity or as an agent or custodian for individuals, private organizations, other governmental units, or other funds. Agency Funds utilize the accrual basis of accounting and do not have a measurement focus. Agency Funds include the Williamsburg Regional Library, the Williamsburg Tricentennial Fund, Economic Development Authority, the Quarterpath Community Development Authority, the Farmers Market, and the Special Welfare Fund.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

BUDGETS AND BUDGETARY ACCOUNTING Formal budgetary integration is employed as a management control device during the year for the General Fund, Sales Tax Fund, Tourism Fund, Utility Fund, Quarterpath Community Development Authority Fund and Public Assistance Fund. Annual operating budgets are adopted by ordinances and resolutions passed by the City Council for those funds. Budgets are prepared on the same basis of accounting used for financial reporting purposes. The City does not integrate the use of encumbrance accounting in any of its funds. The original budgets and revisions, if any, are authorized at the department level by City Council. The City Manager has the authority to transfer funds within the departments, so long as the total appropriation for a department is not adjusted. All appropriations for operating budgets lapse at year-end to the extent that they have been fully expended. As capital projects can be multi-year, funds appropriated by City Council can carry over to future years for projects not completed each year, at the discretion of the City Manager.

or utility, which is generally in the month preceding receipt by the City. Licenses, permits, fines, and rents are recorded as revenues when received. Intergovernmental revenues, consisting primarily of federal, state, and other grants to fund specific expenditures, are recognized when earned or at the time of the specific expenditure. Expenditures are recorded as the related fund liabilities are incurred.

BASIS OF ACCOUNTING

Budgets are prepared on the same basis of accounting used for financial reporting purposes (GAAP). There are some instances whereas the generally accepted accounting principles used for financial reporting purposes will differ from those used in budget preparation. Under GAAP reporting requirements, changes in the fair market value of the City’s investments are treated as adjustments to revenue at fiscal year-end, and those effects are not considered (or known) in the budget process. The other difference is the annual adjustment necessary to reflect the value of earned but unused vacation leave due to employees at fiscal year-end. Such amount would be paid upon an employee’s separation from the City but is not known or budgeted due to the unknown nature of employee’s use of vacation leave.

GOVERNMENTAL FUNDS: Governmental Funds utilize the modified accrual basis of accounting under which revenues and related assets are recorded when measurable and available to finance operations during the year. Accordingly, real and personal property taxes are recorded as revenues and receivables when billed, net of allowances for uncollectible amounts. Property taxes not collected within 45 days after year-end are reflected as deferred revenues uncollected property taxes. Sales and utility taxes, which are collected by the state or utilities and subsequently remitted to the City, are recognized as revenues and receivables upon collection by the State

FY 2023 ADOPTED BUDGET BUDGET GUIDE

PROPRIETARY FUNDS: The accrual basis of accounting is used for the Utility Fund. Under the accrual method, revenues are recognized in the accounting period in which they are earned, while expenses are recognized in the accounting period in which the related liability is incurred. FIDUCIARY FUNDS: The accrual basis of accounting is used for all Fiduciary Funds and they do not have a measurement focus.

BASIS OF ACCOUNTING VS. BASIS OF BUDGETING

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FUND STRUCTURE CHART ALL FUNDS

GOVERNMENTAL FUNDS

PROPRIETARY FUND

UTILITY FUND

GENERAL FUND

CAPITAL IMPROVEMENT FUND

FIDUCIARY FUND

QUARTERPATH COMMUNITY DEVELOPMENT AUTHORITY FUND

SPECIAL REVENUE FUND

TOURISM FUND

PUBLIC ASSISTANCE FUNDS

AMERICAN RESCUE PLAN FUND (ARPA)

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

BUDGET POLICIES A. FINANCIAL PLANNING POLICIES 1.

Balanced Budgets: a.

The general operating fund (General Fund) and the special local option sales tax fund (General Capital Improvement Plan, or CIP), Utility Fund operating fund, and the Utility Fund CIP are subject to the annual budget process.

All operating and capital fund budgets must be balanced - total anticipated revenues plus fund balances or reserves brought forward must equal total estimated expenditures each year.

The Utility Fund (the City’s only Enterprise Fund type) will be self-supporting.

All budgets will be formulated and adopted in conformity with accounting principles generally accepted in the United States of America (US GAAP).

The budget process will include coordinating the development of the capital improvement budget with the development of the operating budget.

FY 2023 ADOPTED BUDGET BUDGET GUIDE

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Long-Range Planning: a.

Budgets will be adopted annually, taking into consideration input from all organizational levels of the City. The Planning Commission will review current and future capital improvement projects and make recommendations to staff for input to the annual budget document.

The long-term revenue, expenditure, and service implications of continuing or ending existing programs or adding new programs, services, and debt will be considered while formulating all budgets annually.

The City will assess the condition of all major capital assets, including buildings, roads, bridges, water and sewer lines, vehicles, and equipment annually.

To estimate the City’s future financial position, the long-term impact of operating and capital spending will be analyzed five years forward, concurrent with the formulation of all budgets.

The General Fund will maintain a minimum of 35% of total operating revenues as its unassigned fund balance.

Fund Balance of the General Fund shall be used only for emergencies, non-recurring expenditures, or major capital purchases that cannot be accommodated through current year savings.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

B. REVENUE POLICIES 1.

Revenue Diversification The City will strive to maintain a diversified and stable revenue system to protect the City from short-run fluctuations in any one revenue source and ensure its ability to provide ongoing services. a.

The City will identify all revenue and grant options available to the City each year.

All revenue collection rates, especially for real estate and personal property taxes, will be reviewed annually, and all efforts to maximize receipt of revenues due will be made by the Finance Department.

User Fees and Charges: Fees will be reviewed and updated on an ongoing basis to ensure that they keep pace with changes in the cost-of- living as well as changes in methods or levels of service delivery. a.

Rental of City properties – Charges will be reviewed annually and compared with market rates for comparable space or property in the community. The City will consider annual escalator clauses in multi-year rental contracts to take into effect the impact of increases in the cost of living.

Building permit, and inspection fees will be reviewed annually.

Recreation program charges will be reviewed annually. In general, all efforts will be made to provide programs and activities at an affordable level for the residents of the Williamsburg area while still recovering a major portion of incidental costs of programs, not to include administrative costs or the use of facilities. i.

Charges for specialty classes such as yoga, aerobics, dance, dog obedience, etc. will be set at a level to encourage maximum participation, and also enable 75% to 80% of program receipts to be used to compensate instructors.

ii. Team sports participation fees will also be set to encourage maximum participation, with approximately 80% to 90% of charges being used to defray costs of officiating, prizes and awards, scorekeepers, and team pictures. d.

Use of One-time or Limited-time Revenues: a.

The City’s Utility Fund will be self-supporting. Water and Sewer charges will be reviewed annually and set at levels which fully cover the total direct and indirect costs - including operations, capital outlay, and debt service.

To minimize disruptive effects on services due to non-recurrence of these sources, the City will not use one-time revenues to fund operating expenditures.

Real Estate Review Policy – See Section H

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C. EXPENDITURE POLICIES 1.

Operating/Capital Expenditure Accountability: a.

The City will finance all current expenditures with current revenues. The City will not shortterm borrow to meet cash-flow needs.

Future operating costs associated with new capital improvements will be projected and included in operating budgets.

Capital improvement plan budgets will provide for adequate maintenance of capital equipment and facilities and for their orderly replacement.

The budgets for all funds shall be controlled at the department level. Expenditures may not exceed total appropriations for any department without approval from the City Manager.

All operating fund appropriations will lapse at fiscal year-end. Any encumbered appropriations at year-end may be re-appropriated by City Council in the subsequent year. Multi-year capital improvement projects may be carried forward in the subsequent year, at the discretion of the City Manager.

The City will include contingency line items in the General Fund, General CIP, and Utility Fund CIP, not to exceed $200,000, to be administered by the City Manager, to meet unanticipated expenditures of a non-recurring nature.

The City will maintain a budgetary control system to ensure adherence to the budget and will prepare and present to City Council monthly financial reports comparing actual revenues and expenditures with budgeted amounts.

D. DEBT POLICY Revised policy adopted by City Council June 11, 2021

The City will maintain the following standards on general government debt to ensure a higher level of financial security than that afforded by meeting minimum state standards:

RATIO Debt as a Percentage of Assessed Value Debt Service as a Percentage of General Fund Expenditures 10 Year Payout Ratio

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PLANNING FLOOR 2.75%

PLANNING CEILING 3.0%

10.0%

12.0%

60%

50% (floor)

FY 2023 ADOPTED BUDGET BUDGET GUIDE

DEBT AS A PERCENTAGE OF ASSESSED VALUE – Outstanding debt divided by real estate assessed values as of the most recent Landbook.

DEBT SERVICE AS A PERCENTAGE OF GENERAL FUND OPERATING EXPENDITURES – Total debt service for general government divided by total General Fund Operating Expenditures. Actual is based on actual debt service for the most recent audit fiscal year divided by total General Fund operating expenditures for the same period. General Fund operating expenditures = operating expenditures plus transfers out less any one-time expenditures financed with non-recurring revenues (for example, Coronavirus Act Relief Funds).

10-YEAR PAYOUT RATIO – Calculated by totaling principal payments of general government debt for the next 10 years and dividing by the current outstanding debt.

Other standards adhered to by the City of Williamsburg for General Government debt include the following: 1.

A five-year Capital Improvements Plan (CIP) will be developed and updated annually, along with corresponding anticipated funding sources.

Capital Improvements Plan projects financed by issuing general obligation bonds or other longterm debt, including lease-purchase obligations, will be repaid within a period not to exceed the expected useful life of the improvement. In consideration of bond issue cost, bond issues shall be appropriately sized, preferably not less than $3 million. Several projects may be grouped in a single bond issue.

To maintain a predictable debt service burden, the City will give preference to debt that carries a fixed interest rate. However, consideration may be given to variable-rate debt. Conservative estimates will be used in budgeting variable rate debt service interest expense. Variable-rate debt will be limited to no more than 20% of total outstanding debt.

The City’s outstanding debt will be reviewed for opportunities to refinance when interest rate conditions are favorable for producing debt service savings. Generally, refunding will be considered if the present value savings on the refunding issue exceed 3% of the refunded principal or if the refunding/restructuring favorably enhances the City’s financial sustainability.

SEC requirements of continuing disclosure agreements for all bond issues will be complied with, including annual filings of audited financial statements to the Municipal Securities Rulemaking Board and all national rating agencies which have assigned a bond rating for the City.

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E. INVESTMENT POLICY In recognition of its fiduciary role in the management of all public funds entrusted to its care, it shall be the policy of the City that all investable balances be invested with the same care, skill, prudence and diligence that a prudent and knowledgeable person would exercise when undertaking an enterprise of like character and aims. Further, it shall be the policy of the City that all investments and investment practices meet or exceed all statutes and guidelines governing the investment of public funds in Virginia, including the Investment of Public Funds Act of Virginia and the guidelines established by the State Treasury Board and the Governmental Accounting Standards Board. Copies of the City’s comprehensive investment policy, including the objectives, allowable investments, quality, maturity restrictions, prohibited securities, and additional requirements, are available at the Department of Finance.

F. FUND BALANCE POLICY Adopted by City Council on June 9, 2011

Background and Purpose a.

Sound financial management principles require that sufficient funds be retained by the City to provide a stable financial base at all times. Adequate levels of fund balance are essential to protect against reducing service levels because of temporary revenue shortfalls or unanticipated expenditures. Fund balance provides resources during the time it takes to develop and implement a longer term financial solution. Fund balance is also crucial in long-term financial planning and financing as credit markets carefully monitor levels of fund balance to evaluate creditworthiness.

Components of Fund Balance The following individual items shall constitute the Fund Balance: a.

NONSPENDABLE FUND BALANCE – Amounts that cannot be spent due to form (such as inventories and prepaid amounts), and/or amounts that must be maintained legally intact or contractually intact (such as principal of a permanent fund).

RESTRICTED FUND BALANCE – Amounts constrained for a specific purpose by external parties, constitutional provisions, or enabling legislation.

COMMITTED FUND BALANCE – Amounts constrained for a specific purpose by City Council using its highest level of decision-making authority. It would require another action of the City Council to remove or change the constraints placed on the resources. Commitments must be established.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

ASSIGNED FUND BALANCE – Amounts constrained for a specific purpose by the City Manager, who has been given the delegated authority by the City Council to assign amounts. The amount reported as assigned should not result in a deficit in unassigned fund balance.

UNASSIGNED FUND BALANCE – Amounts not classified as nonspendable, restricted, committed, or assigned. The General Fund is the only fund that would report a positive amount in the unassigned fund balance

Funding Requirements of Unassigned Fund Balance of the General Fund a.

An unassigned fund balance shall be established at an amount equal to a minimum of 35% of General Fund operating revenues as shown in the City’s most recent Annual Comprehensive Financial Report (ACFR).

The use of the unassigned fund balance will be permitted to provide temporary funding of unforeseen emergency needs.

If the unassigned fund balance falls below an amount equal to 35% of the General Fund operating revenues as outlined above, a plan to replenish the fund balance within 12 months will be presented to the City Council.

Unassigned fund balance represents the residual fund balance after the nonspendable, restricted, committed, and assigned fund balance categories are deducted.

Monitoring and Funding a.

City staff will report on compliance with this Policy during the presentation of the Annual Comprehensive Financial Report (ACFR) at the regular meeting of City Council in December each year.

The City shall annually demonstrate that it will comply with this Policy based on its proposed Operating and Capital Budget for each year.

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G. TOURISM DEVELOPMENT FUND POLICY Adopted by City Council - August 10, 2017, amended - February 14, 2019

SECTION 1. ESTABLISHMENT OF SPECIAL REVENUE FUND AND FISCAL POLICY 1.

Special Revenue Fund a.

The Tourism Development Fund (TDF) will be established as a special revenue fund in the City Budget.

The TDF will be subject to the fiscal controls of the City and shall abide by the adopted Budget Policies of the City regarding financial planning, revenues, expenditures, debt, investment, and fund balance.

The TDF annual budget shall include a five-year financial plan, with year one being the budget appropriation and the following four years for planning.

Unspent or unallocated funds shall remain in the fund and be a carryover to the next fiscal year.

Funds can be used to pay debt service obligations and borrowing expenses associated with TDF projects.

Funds are subject to the City audit and Annual Comprehensive Finance Report (ACFR) policies and processes.

SECTION 2. TOURISM DEVELOPMENT FUND PURPOSE AND ELIGIBLE EXPENDITURES 1.

Purpose – The purpose of the Tourism Development Fund (TDF) is to increase patronage to restaurants, attractions, hotels, and events in the City of Williamsburg through financial assistance and reinvestment in tourism products, place-making projects, special events, and public-private partnerships.

2. Types of Expenditures Allowed a.

Development, expansion, or renovation of tourism products and infrastructure for tourism products.

Place-making projects and events.

Support projects and programs of the Economic Development Authority (EDA) for for-profit companies that meet the eligibility criteria and receive recommendations for funding.

Administrative costs of up to 10% shall be retained by the City.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

Examples of Eligible Products a.

Streetscape renovations and enhancements

Transit improvements (bike share, pedestrian access, enhanced bus shelters)

Convention and group meeting facilities

Outdoor and indoor recreation facilities and amenities

Public parks

Tourism venues

Business improvement grants (through EDA)

Public art and place-making

Special events grants and marketing

Visitor infrastructure

Culinary arts incubators

Regional trails and cultural sites

Other projects that meet the eligibility criteria, demonstrate feasibility, and receive recommendation.

SECTION 3. TOURISM DEVELOPMENT FUND PROCESS AND PROJECT APPLICATION 1.

Project Applications The TDF application process will consist of two phases of application. The Phase 1 application is to establish eligibility and the Phase 2 process is to provide details necessary for staff and the TDF review committee to provide recommendations to City Council. a.

Phase 1 Application – At a minimum, the Phase 1 application will include information on the applying organization, amount of funding requested, identify if the project is new or an expansion, a project description, and the initial project budget and construction values.

Phase 2 Application – At a minimum, the Phase 2 application will include information on project feasibility, room night calculations, marketing plan, business plan, drawings, photos, renderings, site plans, organization leadership, project management, detailed project description, description on impact to local tourism, timeliness, project schedule, phasing, uniqueness of project, potential to stimulate other projects, letter of funding commitment, brand consistency, and methodology intended to capture visitation statistics provided.

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Process requests for funding from the Tourism Development Fund shall follow the following process: a.

Submission of Phase 1 applications in March.

Submission of Phase 2 applications in May.

TDF Review Committee application review, interviews, and site visits in June and July.

TDF Review Committee application recommendation to City Council provided to the City Manager in September.

City Council considers approval of projects in September.

Funding is appropriated and available to the TDF in October.

SECTION 4. TOURISM DEVELOPMENT FUND REVIEW COMMITTEE 1.

PURPOSE OF THE REVIEW COMMITTEE – The TDF Review Committee will review and evaluate proposals from applicants for Tourism Development Fund projects for the purpose of providing a recommendation to the City Council and City Manager for the budgeting and appropriation of funds. Recommendations shall be based on consistency and impact of the project and the purpose of the TDF.

APPOINTMENT – The TDF Review Committee shall be appointed by the City Council and serve two (2) year terms. TDF Review Committee members are eligible for re-appointment to serve three (3) consecutive terms (six years). TDF Review Committee members must be residents of the City, own or represent a City business, or represent an event that occurs in the City.

COMMITTEE COMPOSITION – The TDF Review Committee shall consist of five (5) members, with three (3) members representing the tourism industry and two (2) members being selected at-large.

EX-OFFICIO MEMBERS – A member of the Planning Commission and a member of the Economic Development Authority shall serve as ex-officio members of the TDF Review Committee without a vote.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

H. REAL ESTATE REVIEW POLICY Policy adopted by City Council June 10, 2021

The Real Estate Tax Rate Review Policy commits to maintain a fair real property tax rate to appropriately fund the City government’s services and initiatives, maintain an adequate reserve, and provide economic stability to the residents and businesses in the City. The City of Williamsburg complies with Title 58.1, Subtitle III, Chapter 32, Article 9, Section 58.13321 A of the Code of Virginia, which requires cities to reduce their tax rate so that the revenue generated on reassessments (less new construction) is no more than 101% of the previous year’s tax levy. In lieu of reducing the tax rate, a city shall give notice of a proposed real property tax increase and public hearing. Annually, as a part of the budget development process, the City shall review the real property tax rate for increase or reduction. The review shall include consideration of the following variables presented in priority order: 1.

Reserve Balance – Projected balances for the unassigned fund balances in the General Fund and the Capital Improvement Fund (Sales Tax Fund)

Budget Stabilization – projected balances in the:

a. General Fund budget stabilization line,

b. the Capital Improvement Fund Plan stabilization line, and

c. the Capital Improvement Fund Plan School CIP stabilization line

Fiscal Health – The year-end balances in each of the five years depicted in the five-year financial plan for the General Fund and Capital Fund

Assessed Value – Increase or decrease in the average assessed value resulting in an effective real property tax rate increase or decrease

Economic Conditions – Anticipated changes in economic conditions on a national, state, or local level, such as a depression or a recession

OBJECTIVES OF THE BUDGET PRACTICE EACH YEAR: The City’s operating revenue projections will be reviewed annually to determine if the projections for both the current budget year and the long-term forecast are modestly conservative and aligned with the economic forecast for the region. Indicators to be considered, but not limited to, are Consumer Price Index (CPI), employment rates, and established and reputable forecast from nonbiased industry experts (including, but not limited to, the hotel and travel industry). Budgets will be developed to strategically achieve City Council’s Goals, Initiatives, and Objectives. The City’s operating expenditures will be reviewed, and projections verified in regards to contractual increases, inflationary increases, compensation packages that are sufficient to attract and retain quality employees, are competitive with other public-sector employers, and

FY 2023 ADOPTED BUDGET BUDGET GUIDE

I – 65

personnel budgeted at levels necessary for providing quality services. Budgets will not include unnecessary or excessive spending and costs. Costs associated with new services or increased service levels will be identified for City Council’s consideration. The City’s Capital Improvement Plan will include projects consistent with City Council’s Goals, Initiatives, and Outcomes developed during the strategic planning process. The plan should include projects that maintain the City’s facilities and infrastructure; grow, maintain, or diversify the City’s economic base; support the City’s quality of services; and improve the quality of life for residents and visitors. Care should be taken to ensure the plan does not increase the cost in future budgets by delaying the necessary maintenance of the City’s assets. The City Manager’s Proposed Budget Presentation will include a discussion of the real estate tax rate review process and the resulting recommendation.

I. UTILITY WORKING CAPITAL POLICY Amended June 11, 2021

TARGET – Target working capital is equal to 75% (270 days, based on 360 days) of operating and maintenance expenses (not including depreciation), capital expenses, and debt service.

WITHDRAWAL & REPLENISHMENT OF RESERVES – To the extent that working capital remains above the target, 20% of the reserve may be used to fund significant capital improvement projects. For emergency repairs or unforeseen and sudden revenue shortfall of 10% or more, up to 30% of the reserve may be used in conjunction with a committed plan to restore working capital to the target level within three to five years. The plan to restore working capital will be submitted as part of the annual budget process.

REPORTING AND OVERSIGHT – Working capital target levels will be analyzed annually and reported to City Council as part of the year-end financial report presentation.

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FY 2023 ADOPTED BUDGET BUDGET GUIDE

APPENDIX

CONTENTS TABLE OF CONTENTS RESOLUTION WITH EXHIBIT & SCHEDULES - OPERATING & CAPITAL BUDGETS RESOLUTION..... J-2 RESOLUTION - PERSONAL PROPERTY TAX ASSESSMENT........ J-10 UTILITY FUND WATER & SEWER RATE ANALYSIS.................. J-12 OPERATING BUDGET STATISTICAL INFORMATION........... J-17 GLOSSARY OF TERMS.................... J-19 ACRONYMS.................................... J-24

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J–1

APPENDIX

RESOLUTION NO. 22-11 BUDGET ADOPTION FISCAL YEAR 2023 WHEREAS a proposed budget for the City of Williamsburg for the fiscal year ending June 30, 2023, has been prepared in accordance with § 15.2-2503, et. seq. of the Code of Virginia (1950), as amended (the “Code”), and as required by Code § 15.2-2506 a brief synopsis thereof has been duly published and a public hearing has been held at the regular meeting of City Council held on April 14, 2022; and WHEREAS, the proposed budget for the fiscal year ending June 30, 2023, is based upon an increase in the City’s total assessed value of real property and a decrease in the real estate tax rate to $0.62 per $100.00 of assessed value; and WHEREAS, at its April 14, 2022 session, and as required by Code § 58.1 Chapter 32-3321, City Council held a separate duly advertised public hearing regarding the increase in the total assessed value of real property and a proposed tax rate increase for fiscal year ending June 30, 2023; and WHEREAS, based upon comments received from the public attending each of such hearings, and further based upon all information known to City Council regarding the financial needs of the City for such fiscal year: NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Williamsburg hereby adopts the proposed budget considered at the April 14, 2022 budget hearing with amendments as described in Exhibit 1. A copy of the adopted budget shall be certified by and maintained by the Clerk of Council as part of the minutes of this May 12, 2022 session of City Council. BE IT FURTHER RESOLVED, by the City Council of the City of Williamsburg, Virginia: 1. The City’s real estate tax rate shall be $0.62 per $100.00 of assessed value of taxable real estate. 2. That revenues and expenditures are hereby appropriated by Fund as set forth in Schedule A, entitled: “Adopted Budget - Fiscal Year Commencing July 1, 2023.” 3. That taxes shall be levied in the classifications and for the amounts set forth in Schedule B, entitled: “Local Tax Levies - Fiscal Year 2023.”

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FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

4. That revenues and expenditures for capital projects are hereby appropriated as set forth in Schedule C, entitled: “Capital Improvements Fiscal Year 2023.” 5. Flexible budgets are hereby authorized whereby appropriations may be increased to the extent that actual revenues exceed the original revenue budget amount. This provision shall apply to the following: Appropriation

Revenue

ATL Fire Equipment

Aid to Localities — Fire Equipment

Four for Life EMS Equipment

Four for Life Grant

Litter Prevention and Recycling

DEQ -Litter Prevention and Recycling Grant Overtime Police Services

Compensation for Special EventsPolice Department Compensation for Special Events-Fire Department

Overtime Fire Services

6. That EMS Recovery rates will be set at 150% of the Medicare Part B Ambulance Fee Schedule. 7. That the City Manager shall administer this budget in strict adherence to the Charter and Code of the City of Williamsburg, as amended, and the laws of the Commonwealth of Virginia. Amendments to the budget as adopted shall be only by Resolution; provided further that the City Manager is authorized to approve transfers of appropriated expenditures between object codes within fund groups as may be necessary to carry out the work of the City as directed by the City Council during the coming fiscal year. 8. This resolution shall take effect upon its adoption by City Council. PASSED AND ADOPTED by the City Council of the City of Williamsburg, Virginia, on May 12, 2022.

DOUGLAS PONS, MAYOR SANDI L. FILICKO, CITY COUNCIL CLERK

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J–3

APPENDIX

OPERATING AND CAPITAL BUDGETS EXHIBIT 1 - SUMMARY OF REVISIONS TO PROPOSED BUDGET AS OF 5/12/2022 GENERAL FUND Initial Proposed Revenues

Increase - Current Real Estate Tax

50,499,366 64,000

Increase - Current Pers. Property Tax

130,000

Increase - Current Business Property Tax

120,000

Increase - BPOL - Retail

86,000

Increase - BPOL - Professional

1,000

Increase - BPOL - Contracting

(2,000)

Increase - BPOL - Repairs & Personal Business

(5,000) (30,000)

Increase - BPOL - Professional Total Revised Revenues

50,863,366

Initial Proposed Expenditures

50,499,366

Increase - Personnel Contingency

335,513

Increase - Courthouse

84,150

Increase - IT Maintenance Service Software

10,750

Increase - Support of Hampton Roads Planning District

587 (67,000)

Decrease - Contingency Total Revised Expenditures

50,863,366

Net Changes

47,080,160

CAPITAL IMPROVEMENT PLAN FUND (SALES TAX) Initial Proposed Revenues, Grants, and Transfers Increase - College Woods Circuit Grant

254,119

Increase - Bond Funds

873,605

Increase - Transfer from Utility Fund

200,000

Increase - Transfer from Reserves

485,531 (500,000)

Decrease - Budget Stabilization Total Revised Revenues

48,393,415

Initial Proposed Expenditures for Capital Projects

47,080,160

Increase - College Woods Circuit Project

J–4

317,650

Increase - Fire Station Renovation

1,573,605

Decrease - Fire Station Tower

(578,000)

Total Revised Expenditures

48,393,415

Net Changes

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

EXHIBIT 1 - SUMMARY OF REVISIONS TO PROPOSED BUDGET AS OF 5/12/2022 (CONTINUED) UTILITY FUND Initial Proposed Revenues

9,329,139 200,000

Increase - Net Transfer from Reserves Total Revised Revenues

9,529,139

Initial Proposed Expenditures (Operating & Capital)

9,329,139 200,000

Increase - Transfer to CIP Total Revised Expenditures

9,529,139

Net Changes

Total Revised Revenues

5,014,100

Initial Proposed Expenditures

5,014,100

TOURISM FUND

Increase - Williamsburg Downtown

45,000

Decrease - Kingsmill Championship

(15,000)

Decrease - Tourism Development Grant Program

(30,000)

Total Revised Expenditures

5,014,100

Net Changes

Initial Proposed Revenues

3,421,600

Total Revised Revenues

3,421,600

Initial Proposed Revenues

619,726

Total Revised Revenues

619,726

TOURISM FUND (NO CHANGES)

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J–5

SCHEDULE A - ADOPTED BUDGET FISCAL YEAR COMMENCING JULY 1, 2022 GENERAL FUND Revenues General Property Taxes

Other local taxes

19,651,000 15,124,375

Licenses, permits, fines

376,100

Use of Money and Property

741,954

Charges for Services

426,925

Miscellaneous

2,470,439

Intergovernmental

2,862,741

Transfer from ARPA

9,209,832

Total Revenues

50,863,366

25,575,094

Expenditures City Departments Constitutional Officers

1,765,822

Judicial and Legal

713,041

Health

488,800

Schools

9,689,456

Library

917,956

Contributions to agencies

788,365

Transfer to Tourism Fund

2,205,000

Transfer to Capital Project Fund

8,719,832

Total Expenditures

50,863,366

UTILITY FUND Revenues Water Service

Sewer Service Other

477,174 1,751,965

Transfer from Reserves Total Revenues

4,800,000 2,500,000

9,529,139

2,431,262

Expenses Administration Water Treatment

1,424,990

Water System

638,174

Sewer System

3,007,011

Debt Service

117,702

Purchased Water

100,000

Capital Projects

1,610,000 200,000

Transfer to Capital Improvement Plan Fund Total Expenses

J–6

9,529,139

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

SCHEDULE A - ADOPTED BUDGET FISCAL YEAR COMMENCING JULY 1, 2022 (CONTINUED) TOURISM DEVELOPMENT FUND Revenues Sales Tax

Lodging $2

909,100 2,205,000

Transfer from General Fund Total Revenues

1,900,000

5,014,100

Expenditures Administration

261,110

Tourism Marketing

1,254,550

Tourism Grant Programs

2,348,440

Tourism Grant Awards

1,150,000

Total Expenditures

5,014,100

1,624,885

PUBLIC ASSISTANCE FUND Revenues Federal/State Local Grant

275,000

General Fund

1,352,642 169,906

Transfer from Reserves Total Revenues

3,421,600

669,357

Expenditures Benefit Programs Service Programs

647,351

Community Service Programs

1,587,572 517,320

Comprehensive Services Total Expenses

3,421,600

QUARTERPATH CDA – FIDUCIARY FUND Revenues Recovered Cost (Special Assessments) Total Revenues

619,726

Expenditures Expenditures (Special Assessments) Total Expenditures

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J–7

SCHEDULE B - LOCAL TAX LEVIES FISCAL YEAR 2023 THE FOLLOWING TAX LEVIES FOR THE TAX YEAR BEGINNING JULY 1, 2022 ON $100.00 OF ASSESSED VALUE OF TAXABLE REAL ESTATE, THE RATE SHALL BE $.62. 1. On purchase of electricity, the rate shall be $.70/month plus $.007468 per kWh for residential, and $1.15/month plus $.006947 per kWh for commercial and industrial users. The maximum charge for residential users is $1.00 per month and $20.00 per month for commercial and industrial users. 2. On purchase of gas, other than propane, the rate shall be $.70/month plus $.014 per ccf for residential users and $1.15/month plus $.0243 per ccf for commercial and industrial users. The maximum charge for residential users is $1.00 per month and $20.00 per month for commercial and industrial users. 3. On purchase of Transient Lodging, the rate shall be five (5) percent of the total amount paid for lodging. 4. On purchase of “meals,” the rate shall be five (5) percent of the total amount paid for meals. 5. On purchase of cigarettes, the rate shall be two cents ($.02) per cigarette for each cigarette sold in the City (forty cents ($.40) per pack of twenty (20) cigarettes). THE FOLLOWING TAX LEVIES FOR THE TAX YEAR BEGINNING JANUARY 1, 2022. 1. On $100.00 of assessed value of taxable tangible personal property, including the property specifically classified by Section 58.1-3506 and Section 58.1-3507 of the Code of Virginia, the rate shall be $3.50. Assessed value of tangible personal property, including machinery and tools, but exclusive of motor vehicles will be 30% of acquisition cost. The assessed value of motor vehicles will be 80% of the J.D. Power (formerly NADA) average loan value. Motor vehicles specially equipped to provide transportation for physically disabled individuals, in compliance with City Code Section 18-29, shall be exempt from personal property taxation if such motor vehicle is licensed with special plates pursuant to Section 46.2-731 of the Code of Virginia, as amended. One motor vehicle owned and regularly used for transportation by any disabled veteran of the United Armed Forces (as defined by and in compliance with City Code Section 18-30) shall be exempt from personal property taxation. 2. On qualifying vehicles with assessed values of more than $1,000, Tax Relief shall be set at 29% and applied to the first $20,000 in value of each qualifying vehicle pursuant to Chapter 25 of Title 15.2 of the Code of Virginia. 3. On each $100.00 of bank net capital assessed as provided by law, the rate shall be eighty (80) cents per $100.00 as authorized by Sections 58.1-1208 and 58.1-1211 of the Code of Virginia. The above tax rates shall also be applicable to real and tangible personal property of public service corporations, based upon the assessments generated annually by the State Corporation Commission, and duly certified.

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FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

SCHEDULE C - CAPITAL IMPROVEMENTS FISCAL YEAR 2023 GENERAL FUND CAPITAL IMPROVEMENT PLAN Revenues Local 1% Sales Tax

5,000,000

Interest Income

75,000

Grants/Proffers

4,065,647

Bond Proceeds

22,409,285

Transfer from Courthouse Mtce Fund

40,000

Transfer from General Fund

9,209,832

Transfer from Utility

200,000 7,393,651

Transfer from Fund Balance Total Revenues

48,393,415

17,397,000

Expenditures Police General Government

13,939,507

Public Works

5,554,398

Contingency

4,500,000

Debt Service

1,811,736

Fire

1,777,240

Recreation - Open Space

1,300,000

Schools

902,400

Redevelopment and Housing

508,300

Transfer to General Fund

490,000

Economic Development

172,834 40,000

Courthouse Total Expenditures

48,393,415

1,810,000

1,535,000

UTILITY FUND CAPITAL IMPROVEMENTS Revenues Transfer from Reserves Total Revenues Expenses Waller Mill Dam Improvements Water/Sewer System Contingency

75,000 200,000

Transfer to Capital Improvement Plan Total Expenses

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

1,810,000

J–9

APPENDIX

RESOLUTION NO. 22-11 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLIAMSBURG REGARDING THE ASSESSMENT RATIO FOR PERSONAL PROPERTY TAXATION OF CERTAIN MOTOR VEHICLES IN CALENDAR YEAR 2022 WHEREAS, the COVID-19 pandemic has caused worldwide economic disruptions, that have negatively affected the economies throughout the United States of America; and WHEREAS, as a result, industries involved in the manufacture and sale of motor vehicles have experienced shortages in workers, necessary parts, and equipment, including vitally important computer chips, all of which have led to an unusual and significant decrease in supply of new and used vehicles. while the demand for such vehicles has increased, all of which has resulted in uncharacteristic increases in vehicle prices; and; WHEREAS, such increases are uncharacteristic and are expected to be short-lived; and WHEREAS, the majority of Williamsburg Citizens own and operate motor vehicles that fall within the class described in Virginia Code § 58.1-3506 (A) 48; and WHEREAS, Virginia Code §58.1-3503(B) the Commissioner of the Revenue must annually determine the fair market value of motor vehicles described in § 58.1-3506 (A) 48, and Virginia Code §§58.1-3503(A)(3) and (A)(4) further requires that the fair market value of automobiles and trucks of less than 2 tons must be determined by use of a recognized pricing guide, or by a percentage of cost if such automobile or truck is not in any such pricing guide; and WHEREAS, Code of Virginia §58.1-3503(B), authorizes the Commissioner of the Revenue, with he concurrence of City Council, to apply an assessment ratio of less than 100% to one or more of the classes described in Virginia Code §§58.1-3503(A)(3) and (A)(4) and in Virginia Code § 58.1-3506 (A); 48 and WHEREAS, the Commissioner of the Revenue, the City Manager, and the City Council of the City of Williamsburg concur that due to the current circumstances, an assessment ratio of eighty percent (80%) shall be applied to the fair market value of all motor vehicles as described in Va. Code § 58.1-3506 (A) 48 which are the classifications that include the majority of motor vehicles driven by Williamsburg citizens;

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FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

NOW THEREFORE, be it ordained by the City Council of the City of Williamsburg, Virginia, in concurrence with the Commissioner of the Revenue of the City of Williamsburg, Virginia that, in accordance with Code of Virginia §58.1-3503(B), an assessment ratio of eighty percent (80%) shall be applied to all those automobiles valued by the Commissioner of the Revenue in accordance with Code of Virginia § 58.1-3503(A)(3) and trucks valued in accordance with Code of Virginia § 58.13503(A)(4) and to all other categories of motor vehicles included in Virginia Code § 58.1-3506 (A) 48 for the calendar tax year beginning January 1, 2022. AND, be it further ordained that the assessment ratio adopted herein shall apply only to qualifying assessments for the calendar tax year beginning January 1, 2022, and no other. Adopted: _____________, 2022

DOUGLAS PONS, MAYOR SANDI L. FILICKO, CITY COUNCIL CLERK

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 11

APPENDIX

UTILITY FUND WATER & SEWER ANALYSIS FY23-27 A. EXPENSES OUTLOOK 1. CAPITAL BUDGET A. WATER SYSTEM – The proposed five-year capital expenses for the water system amount to approximately $3.0 million. The large projects include water main improvements along redeveloped Monticello Avenue and Capitol Landing Road and improvements to Waller Mill Dam. Capital debt service is the other driver in capital expenses affecting the water rate. The City has a long-term water supply agreement with Newport News Waterworks (NNWW). The 2009 agreement is a 50-year contract with 25-year renewals thereafter. Williamsburg contracted for 2 million gallons of water per day (mgd). The purchase cost is based on $12.5 million per 1 mgd of water thus making our total commitment $25 million for 2 mgd. The City paid $12.5 million initially and the remaining $12.5 million is due in June 2024. However, the City can opt out of the second $12.5 million payment at which time our allotment would drop to 1 mgd. The City’s strategy for the first $12.5 million payment was to pay $2.5 million from the Utility Fund cash balance and borrow the remaining $10 million using a fifteen-year bank qualified loan. The $10 million loan was refinanced in 2012 for another 15 years i.e., thru 2027. So, there would be a three-year overlap in financing should the City decide to purchase the other 1 mgd in FY24. In addition to the capital expense to reserve the water, money is budgeted for the cost of purchasing the water, if needed. Capital debt service plus water purchase expenses together cost the City approximately $.6 million per year. Given a Utility Fund budget of $8.2 million, that cost has a considerable impact and is ongoing through at least 2027 and beyond should the City opt in for another 1 mgd. B. SEWER SYSTEM – On the sanitary sewer capital side of the Utility Fund, a major swing in responsibilities from the City to HRSD has occurred. HRSD and the 14 jurisdictions in the HRSD service areas have signed a MOU in regard to Sanitary Sewer Overflows (SSO’s). The agreement puts HRSD responsible for dealing with large cost items to control overflows in the entire service area of HRSD. HRSD will develop and implement the long range Regional Wet Weather Management Plan (RWWMP). In response to developing the RWWMP, the District has embarked on the Safe Water Initiative for Tomorrow (SWIFT) project. Essentially highly treated wastewater is pumped into the ground instead of being discharged to the rivers and eventually to the Chesapeake Bay. This initiative potentially solves several issues including making more groundwater available, helping to reduce land subsidence and substantially reducing nutrients to our rivers. This is a long-term costly project but with tremendous benefits. Rates established by HRSD will continue to increase for the foreseeable future. While HRSD is assuming responsibility for controlling sewer overflows region-wide, the City will still need to budget for capital expenses needed to keep the infrastructure in good repair.

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FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

2. OPERATING BUDGET On the operating side, the Utility expects to provide a modest increase (2%/year) in expenses over the next five-year planning period due to regulatory requirements primarily aimed at water treatment at the Plant, an aging infrastructure, and personnel expenses. Regulatory requirements continue to affect Water Plant operations as more and more testing is mandated and in some cases Plant procedures need to be modified. The aging infrastructure calls for more attention and the City is active in maintaining and repairing/replacing infrastructure. And expansion of the water and sewer systems e.g., High Street, Quarterpath at Williamsburg and York County development require more effort to operate and maintain.

B. REVENUE OUTLOOK 1. GROWTH IN WATER DEMAND Water demand has remained relatively flat over the past several years as a result of emphasis on water conservation by way of water saving fixtures. And more recently demand has decreased due to the impacts of COVID-19. We are projecting level water demand over the five-year study period. Water conservation has tempered residential and commercial activity in the City, and demand has been flat and even a decline. During the COVID-19 pandemic, water usage temporarily decreased, and it is assumed that demand will return to pre-pandemic levels in in fiscal year 2023. Potential revenue from JCSA was not included since water sales to the Authority are on an emergency basis only. 2. WATER AND SEWER FEES The fees are broken into three areas: Availability fees, Hampton Roads Sanitation District (HRSD) fees and connection fees. The availability fees are designed to have new development pay for capital improvements which primarily benefit future customers. The HRSD wastewater facility charge is for new connections and covers the cost of treatment capacity expansion, line extensions and pump stations. The third fee is the connection fee which is the construction cost of the City installing the water and sewer connections to the customer’s property line. The availability fees are based on meter size to reflect capacity and demand on the system. Several years ago, the City increased the fees substantially. This increase was predicated on new growth paying equitably in the growth of the system including securing a new water supply and the expenses associated with the capital investment in the utility system. A review of the City’s fees compared to other water purveyors in Virginia shows our fee structure to be in the low to average range. An increase in availability fees is not recommended for FY22. HRSD establishes their fees and rates and reviews them each year. As discussed, their rates/fees are expected to increase because of the SSO Consent Order with the Environmental Protection Agency (EPA), and related work associated with the SWIFT initiative. The City elects to collect and forward to HRSD their fees as well as usage charges for a “one-stop shopping” experience for City residents and businesses.

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 13

Finally, the water and sewer connection fees are the costs associated with the City installing water and sewer service lines. Service lines run from the main lines to the customer’s property line. For the most part, on new development, the developer installs the service line as part of the overall infrastructure of the development project. The City primarily installs service lines to infill development in existing subdivisions and small commercial sites. The water connection fee is based on meter size while the sewer connection fee is more of a flat fee for residential or commercial construction. An increase is not recommended for FY22 since the fees are representative of actual costs of constructing water and sewer service connections. The City’s connection fees are in line with other water and sewer purveyors in the region.

RATE ANALYSIS Working capital projections were developed for the next five-year period through 2026. The yearend working capital is essentially the Fund’s cash balance, the difference between short-term assets and liabilities. Exhibit 1 shows working capital projections with no rate increase over the five-year study period. It was developed using flat revenue and a 2%/year increase in expenses over the five-year period. Capital improvement expenses are based on recently submitted FY 2022-2026 CIP budget figures. Debt service along with estimated water purchase costs are shown for the long-term water contract with NNWW. As shown, Exhibit 1 shows adequate working capital balances each year over the study period. Therefore, a rate increase is not recommended for FY22. Maintaining a healthy working capital balance is necessary to continue a viable enterprise and to prepare for a major investment in securing a reliable long-term supply of water. Since future year rate analysis will be primarily impacted on whether the City purchases another 1 mgd, the City has started negotiations with NNWW to see if there is an alternate arrangement on the cost that was established some 12 years ago. No rate increase is proposed for FY22, but we anticipate rate increases will be necessary in the next five-year period to continue a viable Utility Fund enterprise, particularly in light of the potential cost of securing more water for the future. Even though no rate increase is recommended, the community will likely experience an increase in their bills due to an anticipated HRSD rate increase for FY22. Proposed FY22 HRSD rates were not available at the time of this report. A comparison of utility rates among other Hampton Roads communities is presented in Exhibit 2. Although the other localities are also in the process of evaluating rates for FY22, rates currently in place (FY21) are used for comparison purposes. Williamsburg’s utility rates remain well below all other Hampton Roads communities.

DANIEL G. CLAYTON III DIRECTOR OF PUBLIC WORKS & UTILITIES

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FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

EXHIBIT 1

CITY OF WILLIAMSBURG WATER & SYSTEM OPERATIONS – CASH FLOWS 2020

REVENUE UNDER EXISTING RATES Water

Actual

2021

2022

Actual Estimated

2023

Proposed

2024

2025

Projected Projected

2026

2027

Projected Projected

$ 4,349,873 $ 4,228,181 $ 4,732,800 $ 4,800,000 $ 4,824,000 $ 4,848,120 $ 4,872,361 $ 4,896,722

Sewer

2,115,250

Total Revenue Under Existing Rates

2,193,210

2,400,000

2,500,000

2,512,500

2,525,063

2,537,688

2,550,376

$ 6,465,123 $ 6,421,391 $ 7,132,800 $ 7,300,000 $ 7,336,500 $ 7,373,183 $ 7,410,048 $ 7,447,099

Additional Water Revenues: Effective Date July 1, 2023 July 1, 2024 July 1, 2025 July 1, 2026 July 1, 2027

Rate Increase 0.00% 0.00% 0.00% 0.00% 0.00%

Proposed Months Rate Effective $ 5.30 12 $ $ 5.30 12 $ 5.30 12 $ 5.30 12 $ 5.30 12

Subtotal, Additional Revenue from Increases Total Revenue from User Charges Other Utility Income Total Operating Revenues Operation & Maintenance Expenses Water and Sewer Expenses Add back depreciation expense Total Direct Operation & Maintenance Expenses Operating Income Add Interest Income - Operations Net Income from Operations

- $

$ 6,465,123 $ 6,421,391 $ 7,132,800 $ 7,300,000 $ 7,336,500 $ 7,373,183 $ 7,410,048 $ 7,447,099 648,177

807,287

450,000

467,174

690,644

$ 7,113,300 $ 7,228,678 $ 7,582,800 $ 7,767,174 $ 8,027,144 $ 8,063,827 $ 8,100,692 $ 8,137,743

(6,628,260)

(6,810,434)

(7,411,761)

(7,501,437)

829,028

822,598

830,000

(7,651,466) (7,804,495) 830,000

(7,960,585) (8,119,797)

1,314,068

1,240,842

1,001,039

1,095,737

1,205,678

1,089,331

970,107

847,946

65,390

6,258

5,000

10,000

70,000

830,000 830,000 830,000 $ $ $ (5,799,232) $ (5,987,836) $ (6,581,761) $ (6,671,437) $ (6,821,466) (6,974,495) $ (7,130,585) (7,289,797)

$ 1,379,458 $ 1,247,100 $ 1,006,039 $ 1,105,737 $ 1,275,678 $ 1,159,331 $ 1,040,107 $ 917,946

Major Capital Improvements Grant for DAM Capital Improvements Expenses Transfer to General Government CIP Balance - Fiscal Year Operations Newport News Water Agreement Expenses: Debt Service - Principal Debt Service - Interest Operating Costs/Purchase of Water Total Water Agreement Expenses

1,000,000

(207,833)

(525,202)

(1,941,340)

(1,610,000)

(650,000)

(445,000)

(440,000)

(325,000)

(200,000)

$ 1,171,625 $ 721,898 $ (894,373) $

295,737 $ 625,678 $ 714,331 $ 600,107 $ 592,946

(564,777)

(362,700)

(379,080)

(397,800)

(421,200)

(442,260)

(463,320)

(110,887)

(102,863)

(137,124)

(117,702)

(97,227)

(75,641)

(53,001)

(486,720) (29,250)

(100,000)

(675,664)

(465,563)

(516,204)

(615,502)

(618,427)

(617,901)

(616,321)

(615,970)

Working Capital - Beginning of Year

$ 7,868,760 $ 8,364,721 $ 8,621,056 $ 7,169,551 $ 6,890,714 $ 6,897,965 $ 6,994,396 $ 6,978,182

Working Capital - End of Year

$ 8,364,721 $ 8,621,056 $ 7,169,551 $ 6,849,786 $ 6,897,965 $ 6,994,396 $ 6,978,182 $ 6,955,158

Target Working Capital

$ 5,633,818 $ 5,850,899 $ 7,371,283 $ 7,295,204 $ 6,689,920 $ 6,650,547 $ 6,762,679 $ 6,795,575

Assumptions: FY23 adjusted to FY19 levels 0.5% Growth in Water Consumption for FY 2024 thru FY 2027 2.0% Growth in Operating Expenses for FY 2024 thru FY 2027 Note: Audit adjustment in FY21 included in interest income of $102,863

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 15

EXHIBIT 2

FY 2021 WATER & SEWER RATES FOR EACH LOCALITY IN HAMPTON ROADS WATER

SEWER

26.5

WILLIAMSBURG

27.22

JCC

HRSD

$69.20

42.7

17.55

42.7

$87.47

NEWPORT NEWS

31.15

27.5

42.7

$101.35

VA BEACH

28.91

30.81

42.7

$102.42

28.8

PORTSMOUTH

18.6

37.9

NORFOLK

$ 20

$90.10

42.7

32.35 $

42.7 $ 80

$ 100

$112.95 $ 120

FY22 MONTHLY COST FOR 5,000 GALLONS Source: Hampton Roads Planning District Commission

J – 16

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

APPENDIX

FY23 OPERATING BUDGET STATISTICAL INFORMATION ASSESSED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS

FISCAL YEAR 2013

REAL ESTATE $

PERSONAL PROPERTY

PUBLIC SERVICE CORPORATIONS REAL PERSONAL ESTATE PROPERTY

1,627,903,200 $

74,858,716 $

59,919,374 $

2014

1,687,212,000

77,078,529

54,105,420

38,324

1,820,442,377

2015

1,736,611,700

79,086,633

54,641,933

47,907

1,869,915,807

2016

1,786,176,800

78,614,267

54,554,188

20,197

1,921,019,745

2017

1,829,331,800

80,268,560

53,869,000

10,080

1,967,030,442

2018

1,859,446,900

83,819,562

54,786,988

19,648

2,001,103,401

2019

1,865,144,000

86,849,865

54,685,977

19,421

2,011,208,144

2020

1,988,694,300

91,358,746

55,649,967

19,401

2,044,363,668

2021

1,999,733,510

95,343,393

57,687,990

13,316

2,057,421,500

2022

1,998,936,600

104,699,310

58,484,900

13,081

2,150,088,100

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

3,450 $

TOTAL 1,764,904,553

J – 17

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR G.O. BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES LAST TEN FISCAL YEARS FISCAL YEAR 2012

PRINCIPAL $

INTEREST

TOTAL DEBT SERVICE 1,136,524

RATIO OF DEBT SERVICE TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES*

TOTAL GENERAL GOVERNMENTAL EXPENDITURES

886,240 $

250,284 $

37,454,613

3.03%

2013

758,761

140,392

899,153

35,800,086

2.51%

2014

683,990

213,216

897,206

38,165,055

2.35%

2015

988,147

252,415

1,240,562

41,256,517

3.01%

2016

1,006,410

232,780

1,239,190

45,496,859

2.72%

2017

1,032,568

204,016

1,236,584

44,868,450

2.76%

2018

4,880,676

147,577

5,028,253

44,084,278

11.41%

2019

837,370

752,932

1,590,302

42,137,770

3.77%

2020

870,223

690,039

1,560,262

41,511,007

3.76%

2021

862,300

650,194

1,512,494

41,566,096

3.64%

Principal includes $3,851,000 from 2017 Series Refunding Bonds to payoff 2013 bank qualified borrowing for the Stryker Center

PROPERTY TAX RATES PER $100 OF VALUATION

FISCAL YEAR 2012

J – 18

REAL ESTATE $

0.54

PERSONAL PROPERTY $

PERSONAL PROPERTY TAX RELIEF RATE

3.50

60%

MACHINERY & TOOLS $

3.50

2013

0.57

3.50

58%

3.50

2014

0.57

3.50

58%

3.50

2015

0.57

3.50

56%

3.50

2016

0.57

3.50

56%

3.50

2017

0.57

3.50

55%

3.50

2018

0.57

3.50

54%

3.50

2019

0.60

3.50

54%

3.50

2020

0.60

3.50

47%

3.50

2021

0.60

3.50

38%

3.50

2022

0.64

3.50

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

APPENDIX

GLOSSARY ACCOUNTING SYSTEM – The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of the City. ACCRUAL BASIS OF ACCOUNTING – The method of accounting under which revenues are recorded when they are earned (whether or not cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time or not). ACCOUNT NUMBER – A numerical code identifying Revenues and Expenditures by Fund, Department, Activity, Type and Object. ACTIVITY – One of the tasks, goals, etc., of a departmental program. ALLOCATE – To set apart or earmark for a specific purpose. APPROPRIATION – An authorization granted by the City Council to make expenditures and to incur obligations for purposes specified in the budget. AMERICAN RESCUE PLAN ACT OF 2021 (ARPA) – Law signed on March 22, 2021, to provide funding to mitigate the continuing effects of the COVID-19 pandemic. AMERICAN RESCUE PLAN FUND (ARP) – Fund created June 2021 to account for revenue and expenditures of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF). ASSESSMENT – The value set by the City Assessor annually for a particular real property in the City.

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

BALANCED BUDGET – The City Manager annually proposes, and the City Council adopts, a budget or financial plan for the upcoming year in which the revenues available (including any available fund balance from prior years) match or exceed the projected expenditures. BOND – A type of financial security typically sold to finance capital improvement projects. Bonds evidence the issuer’s obligation to repay a specified principal amount on a set maturity date, together with interest at a stated rate, or according to a formula that determines that rate. BOND RATING – An evaluation performed by an independent rating service of the credit quality of bonds issued. Ratings are intended to measure the probability of timely repayment of principal and interest on municipal securities. BUDGET – A policy setting document establishing a comprehensive plan for financial operations. The plan details an estimate of proposed expenditures for a given period and the proposed means of financing them. The City’s annual budget is established by City Council with a budget resolution. BUDGET REVISION – A formal change in the total amount of budgeted expenditures during a fiscal year by action of City Council. BUDGET STABILIZATION – Funds that may be used at City Council’s discretion to address temporary cash flow shortages during economic downturns, to fund one-time opportunities, and to provide flexibility in funding opportunities that help achieve the City’s goals.

J – 19

BUDGET TRANSFER – A formal transfer from one activity to another, without changing a department’s budget total. Transfers are approved at the City Manager level, and do not require action by City Council. BUSINESS, PROFESSIONAL AND OCCUPATIONAL LICENSE TAX, (BPOL) – A tax on the privilege of doing business within the City. The tax is administered by the Commissioner of the Revenue. CAPITAL ASSETS – Assets of long-term character which are intended to continue to be held or used, such as land, buildings, infrastructure, vehicles, machinery, furniture, and other equipment. CAPITAL IMPROVEMENT PLAN FUND (CIP) – A five-year program developed to guide spending for the scheduled major capital improvements for the upcoming year, such as, but not limited to buildings, parks, and streets. The CIP also identifies financing sources for these projects. The CIP budget is adopted as a one-year appropriation as part of the five-year plan to authorize expenditures for the projects in the first year of the program. In Williamsburg, the CIP Fund was formerly known as the Sales Tax Fund as the 1% retail sales tax revenue returned to the locality from the Commonwealth of Virginia are budgeted in this fund. CAPITAL PROJECT – A long-term, capitalintensive project that is relatively large and permanent in nature. For example: street improvements, sidewalks, bridge rehabilitation, buildings, park improvements, and City vehicles. Capital improvements are accounted for in either the Capital Improvement Plan Fund for general improvements, or the Utility Capital Improvement Fund for water and sewer related projects. CARRYOVER – Refers to the process of transferring specific funds and obligations previously approved by City Council from the end of one fiscal year to the next fiscal year.

J – 20

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM, (CDBG) – A grant program funded by the U.S. Dept of Housing & Urban Development (HUD). These grant funds are used in the City to improve housing, neighborhoods, and economic conditions of the City’s lowand moderate-income residents. The City works exclusively with the Williamsburg Redevelopment & Housing Authority (WRHA), as the agency receives Federal funds directly for CDBG projects. CONSTITUTIONAL OFFICES – The offices or agencies directed by elected officials whose positions (Sheriff, Treasurer, Commissioner of the Revenue, etc.) are established by the Constitution of the Commonwealth of Virginia or its statutes. CONTINGENCY ACCOUNT – A budgetary reserve set aside for emergencies or unforeseen expenditures. CONTRACTUAL SERVICE – An expenditure for services performed by a non-employee. For example: computer, building, and copy machine maintenance, special studies, etc. CARES – Coronavirus Aid, Relief, and Economic Security Act signed into law on March 27, 2020 to provide funding to alleviate the economic effects of the COVID-19 pandemic. COVID-19 – The name given by the World Health Organization (WHO) on February 11, 2020, for the disease caused by the novel coronavirus SARS-CoV-2. COVID-19 emerged in December 2019 and caused a worldwide pandemic with health, economic and social implications. DEBT SERVICE – The annual payment of principal and interest that the City pays on funds borrowed for capital projects. DEFICIT – The excess of an entity’s liabilities over its assets or the excess of expenditures over revenues during a single accounting period.

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

DEPARTMENT – The Department is the primary administrative unit in City operations. Each is directed by a department head. Departments are generally composed of divisions of activities that share a common purpose.

FIXED ASSET – An expenditure for a good that has an expected life of more than one year and the cost of which is over $5,000. Examples include real property, office equipment, and vehicles

DEPRECIATION – (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence; (2) that portion of the cost of a capital asset which is charged as an expense during a particular period.

FRINGE BENEFITS – Job-related benefits, in addition to wages or salary, provided to employees as part of their total compensation. (i.e., FICA, retirement, health, life, dental insurance, employees, etc.).

ENCUMBRANCES – An obligation or commitment, typically in the form of a purchase order, which commits current appropriated funds for a future payment. The purpose of encumbrance accounting is to prevent budget overspending. ENTERPRISE FUND – A self-supporting fund for which a fee is charged to external users for good and services. EXPENDITURE – A decrease in net financial resources. The outflow of funds paid or to be paid for an asset or goods or services obtained regardless of when the expense is actually paid. FAMILIES FIRST CORONAVIRUS RESPONSE ACT, (FFCRA) – Law passed on March 18, 2020, that provides funding for the ongoing economic consequences of the COVID-19 pandemic, requirements for expanded sick leave, and other provisions. FINANCIAL POLICY – The City’s policy in respect to taxes, spending, and debt management as related to the provision of City services, programs, and capital investment and financing. FISCAL YEAR – The 12-month period on which the City operates its financial affairs. At the end of the period, the City determines its financial position and results of its operations. The City of Williamsburg’s fiscal year is July 1 through June 30.

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

FULL-TIME EQUIVALENT (FTE) – The percentage of time a staff member works represented as a decimal. A full-time authorized staff position is 1.00, equating to 2,080 hours of work per year (2,912 for uniformed firefighters) a half-time person is .50 and a quarter-time person is .25. FUND – A fiscal and accounting entity with a selfbalancing set of accounts recording cash and other financial resources which are segregated for the purpose of carrying on specific activities or attaining certain objectives. FUND BALANCE – The equity of a fund. It is the excess of a fund’s assets over its liabilities. Fund Balance is calculated by taking the beginning balance as of the beginning of the fiscal year, adding in all revenues received during the year, and deducting the year’s expenditures. Fund balance is categorized based on the type and source of constraints placed on how the resources can be spent. The five categories are nonspendable, restricted, committed, assigned, and unassigned fund balance. GENERAL FUND – The fund type that accounts for the daily operations of the City, supported by local taxes, fees, and state revenues. This fund includes all revenues and expenditures not accounted for in specific purpose funds and is the largest fund in the City’s budget. GENERALLY ACCEPTED ACCOUNTING PRINCIPLES (GAAP) – The uniform set of accounting principles, standards and procedures used for financial accounting, recording, and reporting purposes.

J – 21

GOALS, INITIATIVES, AND OUTCOMES (GIO) – To advance the City’s vision, every two years the Williamsburg City Council identifies and adopts new strategic objectives for City government. The biennial Goals, Initiatives, and Outcomes (GIOs) provide an expression of City priorities, as specific and measurable as possible, covering a two-year period.

HISTORIC TRIANGLE MARKETING FUND – Funded by one-half or the 1% sales tax imposed by section 58.1-603.2 of the Virginia Code and one-half of the transient occupancy tax imposed by section58.1-3828.3 (C) of the Virginia Code. Money in the fund is to be used solely for marketing, advertising, and promoting the Historic Triangle Area as an overnight tourism destination.

GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) – A nonprofit organization organized in 1984 as an operating entity of the Financial Accounting Foundation (FAF) to establish standards of financial accounting and reporting for state and local governmental entities.

INFRASTRUCTURE – Public fixed assets such as bridges, curbs and gutters, streets, sidewalks, drainage systems and lighting systems installed for the common good.

GOVERNMENT FINANCE OFFICERS ASSOCIATION OF THE UNITED STATES AND CANADA (GFOA) – An association of government finance officials with the mission to advance excellence in public finance. GOVERNMENTAL FUNDS – Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds. GRANT – A contribution by a government or other organization to support a particular function. HISTORIC SALES TAX – A retail sales and use tax of 1% imposed in the Historic Triangle enacted by the General Assembly of Virginia in section 58.1-603.2 of the Code of Virginia. Fifty percent of the revenue is deposited into the Historic Triangle Marketing Fund, and the other fifty percent is distributed to the locality in which the sales tax was collected. The purpose of the Historic Marketing is to market, advertise, and promote the Historic Triangle area as an overnight tourism destination.

LINE ITEM – An individual expenditure (or expense) category listing in the budget (salaries, supplies, etc.). MAINTENANCE OF EFFORT FUNDS – Funds appropriated by a locality in the Historic Triangle in the fiscal year 2018 to or for use by the Greater Williamsburg Chamber and Tourism Alliance (the Alliance). Maintenance of Effort Funds is significant because Section 58.1 - 603.2 D (2) of the Code of Virginia requires localities in the Historic Triangle to maintain this level of funding for the Alliance. For the City of Williamsburg, this funding amounts to $800,000. MAJOR FUND – Governmental or enterprise fund reported as a separate column in the basic fund financial statements and subject to a separate opinion in the independent auditor’s report. The general fund is always a major fund. MODIFIED ACCRUAL BASIS OF ACCOUNTING – A basis of accounting used for governmental funds in which (a) Revenues are recognized in the accounting period in which they become available and measurable and (b) expenditures are recognized in the accounting period in which the fund liability is incurred, if measurable, except for unmatured interest on general long-term debt and certain similar accrued obligations, which should be recognized when due.

HISTORIC TRIANGLE – The City of Williamsburg and the Counties of James City and York.

J – 22

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

NONSPENDABLE FUND BALANCE – Amounts that cannot be spent due to form, for example, inventories and prepaid amounts. Also, long-term loan and notes receivables, and property held for resale would be reported here unless the proceeds are restricted, committed, or assigned. Amounts that must be maintained intact legally or contractually (corpus or principal of a permanent fund).

SUPPLEMENTAL APPROPRIATION – An increase to a department’s budget (spending authority) approved by City Council during the course of the fiscal year. It generally involves appropriation of a grant or other outside revenue.

PAY-AS-YOU-GO – Also known as “pay-go.” Refers to the method of financing capital projects from savings or normal cash flow. This requires annual appropriation of existing resources without the need to borrow funds.

TAXES – Compulsory charges levied by a government, school, sewer or other special district for the purpose of financing services performed for the common benefit.

PERSONAL PROPERTY – A category of property identified for purposes of taxation in Virginia. It comprises personally owned vehicles, as well as corporate property and business equipment. Examples include automobiles, motorcycles, trailers, boats, airplanes, business furnishings, and manufacturing equipment. REAL PROPERTY – Real estate, including land and improvements, classified for purposes of assessment. RESTRICTED FUND BALANCE – Amounts constrained for a specific purpose by external parties, constitutional provision, or enabling legislation. REVENUE – Funds that the government receives as income. It may include taxes, fees for services, fines, receipts from other governments grants and interest income. SALES TAX FUND – see CAPITAL IMPROVEMENT PLAN. SPECIAL REVENUE FUND – A governmental fund used to account for the proceeds of specific revenue sources that are legally restricted or committed to expenditure for specific purpose such as grants for specific programs.

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

SURPLUS – The excess of revenues over expenditures for a fund during a fiscal year.

TAX BASE – The total market value of real property (land, buildings, and related improvements), public service corporation property, and personal property (cars, boats, and business tangible equipment) in the City. TAX LEVY – The total amount to be raised by either real or personal property taxes. TAX RATE – The amount of taxes levied on a specific unit of cost (e.g., tax per $100 of assessed valuation, either real or personal property). TAX RATE LIMIT TAX RATE – The maximum legal property tax rate at which a municipality may levy a tax. The limit may apply to taxes raised for a particular purpose or for general purposed. In Virginia, this is generally established in the State Code and by the governing authority (City Council). TOURISM FUND – A Special Revenue Fund used to account for revenues and expenditures per City Council’s Tourism Development Fund Policy. Revenues of this fund include a transfer from the General Fund in support of tourism, one-half of the 1% Historic Triangle Sales Tax, and one-half of the $2 Lodging Tax.

J – 23

TRANSFER – A transfer is a movement of monies from one fund, activity, department, or account to another. This includes budgetary funds and/or movement of assets. UNASSIGNED FUND BALANCE – Fund balance that is available for any purpose. For the general fund, amounts not classified as nonspendable, restricted, committed or assigned. The general fund is the only fund that would report a positive amount in unassigned fund balance. VIRGINIA RETIREMENT SYSTEM (VRS) – The State retirement system for public employees that provides its members with benefits at retirement or upon disability or death. Funding of the plan is provided by a 5% contribution from City employees and contributions from the City. WORKING CAPITAL – Current assets less current liabilities. This measure indicates the relatively liquid portion of total enterprise fund capital, which constitutes a margin or buffer for meeting obligations. WORKLOAD MEASURES – Represent the numerical inputs, outputs and/or outcomes of City operating programs.

J – 24

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

COMMONLY USED ACRONYMS ARPA – American Rescue Plan Act of 2021 BPOL – Business, Professional and Occupational License Tax

GFOA – Government Finance Officers Association of the United States and Canada GIO – Goals, Initiatives, and Outcomes

CARES – Coronavirus Aid, Relief, and Economic Security Act

GWCTA – Greater Williamsburg Chamber and Tourism Alliance

CDBG – Community Development Block Grant Program

IT – Information Technology

CIP – Capital Improvement Plan CSA – Children’s Services Act DEQ – Department of Environmental Quality DMV – Department of Motor Vehicles EDA – Economic Development Authority FFCRA – Families First Coronavirus Response Act

JCC – James City County PC –

Planning Commission

RFP – Request for Proposal SLFRF – State and Local Fiscal Recovery Funds – APRA VDOT – Virginia Department of Transportation VHDA – Virginia Housing Development Authority

FOIA – Freedom of Information Act

VPRJ – Virginia Peninsula Regional Jail

FTE – Full-Time Equivalent

VPSA – Virginia Public School Authority

FY – Fiscal Year. The City’s FY begins July 1 each year.

VRS – Virginia Retirement System

GAAP – Generally Accepted Accounting Principles

WATA – Williamsburg Area Transit Authority WRL – Williamsburg Regional Library

GASB – Governmental Accounting Standards Board

FY 2023 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 25

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