City of Williamsburg Adopted FY22 Budget by City of Williamsburg

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FY 2022 ADOPTED BUDGET

TABLE OF CONTENTS

BUDGET MESSAGE SECTION A City Manager’s Budget Message A-1 Reconciliation of Proposed Budget to Adopted Budget A-13

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

CITY COUNCIL GOALS SECTION C City Council’s Goals and Initiatives/Outcomes/Results

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

FINANCIAL PLAN SECTION E

Forecast – Revenue E-2 Forecast – Expenditures E-3 Forecast Surplus (Deficit) E-4 Key Revenue Assumption Details E-5 Revenue Assumptions E-6 Key Expenditure Assumption E-7 Expenditure Assumptions E-7 Forecast Fund Balance E-8 Conclusion E-8

BUDGET SUMMARIES

SECTION F

Budget Summary – All Funds Budget Summary – All Funds - By Fund Budget Summary – General Fund Revenue and Expenditure Highlights – General Fund Budget Summary – By Major Funding Categories Budget Summary – Tourism Fund Budget Summary – Utility Fund Revenue and Expense Highlights – Utility Fund FY 2022 ADOPTED BUDGET INTRODUCTION

F-2 F-3 F-4 F-6 F-14 F-28 F-29 F-31

Budget Summary – Public Assistance Fund F-37 Budget Summary – Quarterpath Community F-38 Development Authority Fund Schedules of Budgeted Revenues, Expenditures F-39 and Changes in Fund Balance/Working Capital/Graph Revenue and Expenditure Trends F-43

BUDGET DETAILS SECTION G General Fund Revenues - Details General Fund Expenditures - Details Tourism Fund Revenues and Expenditures – Details Utility Fund Revenues and Expenses – Details Staffing Levels

G-I G-8 G-42 G-45 G-53

CAPITAL IMPROVEMENTS SECTION H Capital Improvement Summary – General Project Information Detail – General Vehicle Replacement Five Year Plan Capital Improvement Program (CIP) Memorandum Capital Improvement Summary – Utilities Project Information Detail – Utilities

H-2 H-4 H-69 H-78 H-79 H-80

BUDGET GUIDE SECTION I Calendar I-2 Operating Budget Instructions I-5 Capital Improvement Program 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-54

APPENDIX SECTION J Utility Fund Water & Sewer Analysis J-1 Operating Budget Debt Service J-7 Operating Budget Statistical Information J-9 Glossary J-11 FY 2022 ADOPTED BUDGET INTRODUCTION

FY2022

CITY OFFICIALS CITY COUNCIL

DOUGLAS G. PONS MAYOR

W. PAT DENT VICE MAYOR

BARBARA L. RAMSEY MEMBER

EDWARD F. MASLIN MEMBER

CALEB T. RODGERS MEMBER

OFFICIALS ANDREW O. TRIVETTE City Manager VACANT Assistant City Manager CHRISTINA SHELTON City Attorney SANDI FILICKO Clerk of Council BARBARA DAMERON Director of Finance MARK A. BARHAM Director of Information Technology DANIEL G. CLAYTON Director of Public Works SEAN DUNN Police Chief DAVID EAGLE Fire Chief ROBBI HUTTON Director of Recreation CAROLYN A. MURPHY Director of Planning & Codes Compliance WENDY EVANS Director of Human Services MICHELE MIXNER DEWITT Economic Development Director FY 2022 ADOPTED BUDGET INTRODUCTION

G O V E R N M E N T F IN A N C E O F F IC E R S A S S O C IA T IO N

D istin g u ish ed B u d g et P resen tation A w ard PRESENTED TO

City of Williamsburg Virginia For the Fiscal Year Beginning

July 1, 2020

Executive Director

FY 2022 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

VICE MAYOR

CITY ATTORNEY FTE 1.5

CITY MANAGER

CONSTITUTIONAL & INDEPENDENT OFFICES COURT SYSTEM Circuit Court Judge Clerk of Circuit Court District Court Judge Juvenile/Domestic Relations Judge Commonwealth Attorney City/County Sheriff COMMISSIONER OF REVENUE

CITY/COUNTY TREASURER ELECTORAL BOARD

Assist. City Manager Human Resources Communications Administrative Aide Graphic Designer (FTE 4.5)

EXECUTIVE ASSISTANT CLERK

VOTER REGISTRAR

ECONOMIC DEV. DIR. (FTE 3)

PARKS & RECREATION

POLICE

FIRE

Recreation Center Parks Athletics (FTE 8.5)

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

Suppression Prevention Emergency Medical Emergency Management (FTE 46)

HUMAN SERVICES

PLANNING & CODES

FINANCE

Income Eligible Benefits Adult & Child Protection Community Outreach Public Housing (FTE 23.5)

Planning & Zoning Codes Compliance (FTE 10)

Accounting Collections, Disbursements Purchasing Assessments Investments Payroll (FTE 46)

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

IT Information Technology (FTE 4.5)

FY 2022 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.

OCT

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

OUTSIDE AGENCIES CFO, Tourism and Human Services send outside agency notices. BUDGET GUIDANCE CFO and Manager provide budget guidance to staff.

BUDGETING BUDGET DEVELOPMENT Departments submit budget requests and Council holds Budget Retreat. WATCH NOW!

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

MAR

DEC

MAY* APR

EXECUTION FISCAL YEAR BEGINS Virginia fiscal year begins July 1 and runs through June 30. AUDIT An independent Auditor conducts onsite review of financial reporting and compliance. The audit is reviewed with the Finance and Audit Committee.

JUL

OCT

* The FY 2022 Budget was adopted in June due to COVID-19 related delays.

FY 2022 ADOPTED BUDGET INTRODUCTION

FEB

NOV

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.

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

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

PARTICIPATORY ELEMENT

FY 2022 ADOPTED BUDGET INTRODUCTION

FY22 BUDGET

MESSAGE CITY MANAGER’S STATEMENT

Mayor and Members of Council,

COVID-19 serves as a pause in many ways. It has paused projects, travel plans, birthdays, holidays and even funerals. The same impact is felt with your government. Projects have been delayed, advancement held back, and growth sidelined. I like to think of this as a pregnant pause, where our community is renewed with a strength born from strategic action.

As I reflected on this article, I was struck by the similarities to our current situation. We have bridged the financial turmoil created by the pandemic through reduced project spending, capturing tourism grant funding, and using our reserve to balance the budget over the last two fiscal years. The FY22 budget aims to accomplish reform. This budget includes an 8-cent tax rate increase, from $.60 to $.68, that corrects a structural deficiency in our capital plan (major projects budget) and rebuilds our reserve in time. That leaves transformation to accomplish. We will need to adopt three fiscal policies (1) to replenish the reserve so we can be agile and responsive to emergencies; (2) to require lowering the tax rate when transformation is complete; and (3) to update our reserve balance requirement.

A recent article published by the Government Finance Officers Association (GFOA) advised that there are three leadership tasks for recovery from financial distress: Bridge the immediate crisis, Reform the budget in the short-term, and Transform plans and policies so the government comes back stronger and more resilient than before.

Incorporating a tax rate increase was not a decision made lightly. I believe this increase best positions Williamsburg to recover from this pandemic and to accommodate our needs once we are on the other side of it. It allows services to be maintained at the level residents have become accustomed to, provides for future community projects that are needed, and allows for a stable

I am pleased to present the City Manager’s proposed budget for Fiscal Year 2022 (FY22) and the associated five-year Capital Improvement Plan.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 Budget Message - City of Williamsburg, Virginia

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Andrew Omer Trivette

City Manager

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 21 years experience in local government.

Barbara Dameron

Finance Director

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

Vickie Herrick

Finance Deputy Director

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.

combination of borrowing and cash-funding city and school projects. The FY22 budget proposal for all six funds of the City totals $64.2 million. This Budget Message continues on the following pages. However, it is not a synthesized version of the budget book. It will highlight the key elements of this proposed budget for each fund, reviews what is included, and identify needs not included. The message will also provide some insight into revenue trends and rate structure, as well as other details for meeting the challenges of uncertain revenues. One goal of the City is courageous leadership. Making the hard decisions that we know are needed for long-term stability instead of opting for short-term comfort reflects that goal. Despite the difficult decision to recommend a tax increase, I am proud to present a budget that honors Williamsburg’s core values as we bridge, reform, and transform our community for a more stable future on the other side of the pandemic.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 TOTAL BUDGET

$64,226,134

FY22 Budget Message - City of Williamsburg, Virginia

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THE FY22 BUDGET HAS FOUR MAJOR DRIVERS: IMBALANCE, COVID-19, EDUCATION, AND THE RESERVE. Three years ago we began discussing a structural IMBALANCE growing in our Capital

Improvement Plan (CIP). The primary funding for the plan is the local option 1% sales tax. The major projects depicted in this plan are growing in expense, and demands from the school system are increasing. Over time, needs have eclipsed the sales tax funding available and the general fund has had to contribute to balance the fund’s budget. To reduce the impact of this problem we have delayed needed projects, sought grant funding, and debated school priorities. Our plan to solve the problem was to raise revenue over several years starting in two fiscal years (FY24). However, COVID-19 forced the general fund into an operating deficit last year and is trending toward a $3 million deficit again this year. Without a source of funds to help balance the capital budget, the solution planned for FY24 must be executed now. The City’s largest single source of revenue is the real property tax. The proposed budget includes an 8-cent increase, which would put the real estate tax rate at 68 cents per hundred dollars of assessed value while remaining the lowest rate in the region by more than 10 cents. The proposed property tax increase would generate an estimated $1.6 million for fiscal year 2022. This rate increase coupled with the anticipated increase in assessed values of 3.25% for both commercial and residential properties, including new construction corrects the imbalance. Single-family properties, on average, had an increase in assessed value of 1.3%. Factors that impact the assessment are the type of property, the property’s condition and location, and how these criteria impact actual sales value.

COVID-19

There is still uncertainty surrounding the extent of the pandemic and how it will impact the community and the City’s budget in FY22. In FY21, the City’s meals, lodging, and sales tax revenues were significantly reduced. The City also had, more than ever before, the need to provide high levels of service and support to the residents and business community. The City was fortunate to receive $2.6 million of Coronavirus Aid, Relief, and Economic Security Act (CARES) funding in FY20. During FY20 and FY21 these funds were used to provide relief to local businesses (30%) and to meet the expenses for resiliency, public safety, and other COVID-related expenses (70%). The allocation and regulations for the new American Rescue Plan (ARP) funding relief and the potential impact on the City’s FY22 budget are still not known. This one-time revenue should not be used to offset recurring expenses. We have not reflected this additional revenue in this budget and plan to allocate any received amounts to one-time expenses for projects expected to generate revenue and rebuilding the general fund reserve.

SCHOOLS

Excellent are a crucial component in building a strong economic base and bolstering economic initiatives. The City contributes funding for both operations and capital improvements. The City’s share of the school’s FY22 operating budget is $9,214,181, or 9.68%, based on the 963 students enrolled in FY21, representing a 1.7% increase over FY21. In FY22, sales tax for education will be disbursed directly to schools rather than sent to the City for tax pass-through. The Williamsburg-James City County Schools proposed CIP includes new construction and expansion projects to resolve capacity issues. A portion of the proposed tax rate increase will allow the City to utilize a balanced pay-as-you-go policy for school projects leaving borrowing capacity for city projects.

RESERVE POLICY

The City’s strong is a major contributor to the overall fiscal health of our municipality. The City’s policy requires 35% of operating revenues as of the most recent audited fiscal year be held in reserve for emergency spending. This percentage of fund balance is somewhat higher than many cities because of Williamsburg’s tourism-based economy, which can be fragile and unpredictable. At the close of Fiscal Year 2022, this budget proposes a decrease in reserves of $3.3 million, leaving 31% of the expected operating revenues in reserve. This reserve balance will be deficient in satisfying the policy for the first time in many years. We will propose as part of the budget adoption three new financial policies. The first will establish a replenishment plan for the reserve to quickly and predictably rebuild the safety net so that we are prepared for the next emergency that might arise. We will also consider revising the reserve policy so that the required 35% is less influenced by unexpected one-time revenues and expenses. The final policy will be a review and adjustment of the real property tax rate considering indicators such as the resident income growth or decline, inflation, assessed value, and reserve balance. FY22 Budget Message - City of Williamsburg, Virginia FY 2022 ADOPTED BUDGET BUDGET MESSAGE

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BUDGET

DRIVERS COVID-19 Impact

$12.8M Cost / Student

$9.6K Tax Bill Increase

$155 Reserve Policy

31% FY 2022 ADOPTED BUDGET BUDGET MESSAGE

COVID-19 impacts are still unknown. The City has constrained operational and capital spending, used unspent and uncommitted tourism funding, and plans to spent $3.25 million in reserves in FY22. Estimated lost revenue over a three-year period totals $12.8 million.

The City’s participation in the joint school system is predicted on a five-year contract. FY22 will be the final year on the latest contract. During this school year the City has 963 students enrolled. The cost to the City per student for the operation of the school system is $9,585. With the expected increase for real property assessed value and the 8¢ tax increase, property owners can expect to pay a higher tax bill. The median single-family residential property is valued at $352,100 and will have a new tax bill of $2,394 annually. The City bills twice per year.

The Reserve Policy is 35% of operating revenues. The FY22 estimated reserves will be 31%, primarily due to an increase in capital expenses.

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SPECIAL

FUNDS

TOURISM FUND

The Tourism Fund is supported by revenues from the historic $2 per night per room tax levied in the City, a transfer of revenues from the General Fund that have historically supported tourism partners, and the City’s share of half of the Historic Triangle 1% sales tax. Total revenues in FY22 are expected to be $5.1 million, including a transfer from reserves of $708,287. As a result of COVID-19 impacts, the revenue estimates from sales and lodging taxes are below the FY19 budget, but a slight increase from the FY21 adopted budget. This fund provides the structure for administrative costs to manage the fund, pays our share of mandated contributions, funds a variety of grants and support to tourism partners, and provides funding for the Tourism Development Grant Program. The largest expense of the fund is the Tourism Development Grant Program. This grant program, which was launched in FY19, had more than $2.3 million for grant awards. In FY22, the grant program will fund the remaining amount needed to complete a

fourth lighted softball field at Kiwanis Park ($670,847) and funding for the indoor sports complex ($800,000). The City introduced the Tourism Resiliency category in FY21 to take advantage of new opportunities that will transform the City in a way that attracts more visitors, such as the Birthplace of America Trail included in FY22. By allocating the City’s share of the historic sales tax and the $2 lodging tax to a Tourism Fund, City leaders allowed for the flexibility to use these funds to offset revenue shortfalls in the General Fund during the COVID-19 pandemic. A potential $3.1 million transfer from the Tourism Fund to the General Fund may be needed in FY21 to stabilize the General Fund through FY22. This temporarily puts a hold on issuing new tourism grants, but as the City moves forward in recovery from the pandemic, the grant programs will resume. In the meantime, a significant portion of CARES Act funds was used to fund business grants and other assistance, such as tables and chairs for outdoor dining and street barricades to provide additional space for outdoor dining.

CAPITAL IMPROVEMENT PROJECT FUND The Capital Improvement Project Fund (CIP), formerly known as the Sales Tax Fund, is managed using a five-year plan for expenses. Our projection for FY22 is that the CIP Fund needs $11,659,517 for capital spending for the most essential projects, which is offset by $11,659,517 from a combination of sales tax revenue, grant funds, reserves, bond proceeds, education stabilization fund reserves, and transfers from the General Fund (a portion of the real estate tax increase). In this year’s budget, the CIP fund is more transparent than ever with three distinct sections. The first section is the detail revenues for the CIP Fund. The second contains the municipal government capital expenses. The third section is the school district capital expenses. The planned $11.7 million in capital expenses includes $828,453 in school maintenance and construction projects. The City’s share of school district capital expenses is based on the annual contract amount (9.68% of total project costs in FY22). The school system has adjusted CIP expenses to reflect decreased enrollment, but this is considered a temporary forestallment of major capacity related projects. We need to continue building a educational stabilization fund to be ready when these project costs are due. 5

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 Budget Message - City of Williamsburg, Virginia

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UTILITY FUND The City of Williamsburg operates a water and sanitary sewer utility using a Utility Fund. In operation since 1927, the utility is well-managed and well-funded with historically low rates. Utility trends in the areas of consumption, construction capital, rates, and regulatory and safety requirements have been reviewed. Consumption is trending down, attributable to national trends toward conservation and lower demand fixtures. Also, businesses operating at reduced capacity during COVID-19, and William & Mary students learning online have further reduced consumption during COVID-19. Currently, the Utility Fund has ample reserves to absorb the short-term revenue decreases without a rate increase. The City’s rates continue to be the lowest in the region. In future years, with the need to maintain construction capital and infrastrucutre improvements, gradual rate increases will likely be necessary to secure the fund’s financial stability.

DEBT CAPACITY The City’s current debt totals $19.3 million. Recent bond issues for the City of Williamsburg include a refunding series in 2010 that totaled $10,635,000 and a refunding series in 2012 that totaled $5,180,000. These legacy bonds resulted in a partial payoff date of 2020 and another in 2027. Left unchanged, this would have left the debt balance of $7,675,000 in 2020 and $784,000 in 2027. In 2017, a public facilities bond series was issued totaling $19,480,000. A portion of this refunded the old debt, and the remainder is scheduled to fund police station and fire station projects. With this latest bond issuance, our current pay-off date is extended to 2038. The debt service totals $1,511,909 during FY22. Virginia localities are limited to a debt cap of 10% of the assessed value of their real property. In FY21, this limitation was $186 million.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 Budget Message - City of Williamsburg, Virginia

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WHAT IS

INCLUDED

Personnel The largest operational increase for the FY22 budget are costs related to personnel, including insurance costs. Unfortunately, the FY22 proposed budget does not have a merit or cost-of-living increase this year due to spending constraints. The City Council has asked that we consider this the top priority for any new revenues during the year. During the COVID-19 pandemic the City’s workforce has worked admirably, under adverse and uncertain conditions, to provide essential services to the City. It is important for these contributions to be valued and not further contribute to the hardships imposed by COVID-19 on our local economy.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 Budget Message - City of Williamsburg, Virginia

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SIGNIFICANT INCREASES Non-discretionary departmental spending has increased from FY21 by $80,000. Departmental expenses represent the largest expenses of the general fund. They total $22,242,853 or 56% of the overall general fund budget. In FY22, departments reduced their operating budgets to FY21 levels and only budgeted for legally required contractual increases, new laws and safety requirements. Therefore, the non-discretionary increase is due to adjustments for wages, the revision or addition of new full-time equivalent positions and contractual requirements. Many of these additional positions are funded partially by outside sources or are the result of alternative staffing plans. When these offsets are considered, approximately 2.5 FTE positions are newly funded in the FY22 budget.

Public Safety

General Government

Education

$282,082

$164,709

$152,102

The FY 22 increase in public safety costs is due to an increase in the support for the Regional Jail as well as additional Fire personnel and funding for the police take-home vehicle program The FY22 budget adds funding for four additional firefighters that are 65% grant funded.

Increases include funding for essential personnel changes. Election Board and Registrar’s budgets have been increased for an additional election, absentee voting and redistricting. Health care plan selection changes, IT maintenance contracts, Finance professional services, promotional video and EDA tax incentives also contributed to the FY22 increase.

Public Works

Human Services

$105,271

$26,007

Public Works consists of many divisions, including Engineering, Streets, Solid Waste, Storm Water, Building Maintenance, City Shop and Landscaping. Contractual changes for building maintenance, refuse and recycling contracts, and health care benefit selections changes, account for the increase.

The Human Services Department is partially funded by state aid and grants. The increase includes funding for some staff positions. The FY22 budget provides for the City’s share of a new prevention social worker and part-time office assistant. These additions were planned to relieve caseload prior to COVID-19 and will now be essential.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

The Williamsburg James City County school division contract was renegotiated in 2017 and bases the city’s share of expenses on the number of city students in the system. The decrease of 9.4% is the result of CARES funding shared with the Schools in FY21 and Sales Tax for Education remitted directly to the Schools in FY22. Support of operations increased 1.7%.

NEW FTE POSITIONS

+2.5

Overall personnel changes include the reinstatement of the Assistant City Manager and adds three part-time positions: (1) Graphic Design Specialist in communications (2) IT Specialist (3) Human Services Assistant. The cost associated with these positions is minimal because much of the funding is shared with another entity or partially funded in FY21. Adding these positions is essential to the stability of our workforce due to the workload. This moves the total authorized FTE count to 220.

FY22 Budget Message - City of Williamsburg, Virginia

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WHAT IS NOT

INCLUDED REMAINING NEEDS

During the budget development, Departments and Constitutional Officers were asked to limit their request to what is necessary to maintain service levels and continue progress on FY22 capital improvement projects that were already in the five-year plan. Meetings were held with each Department and Constitutional Officers to review and discuss their requests. While it was evident that each took the instructions seriously for budget development, the combined requests exceeded revenue capacity. After further discussion, the FY22 operating budget was limited to FY21 levels, except contractual obligations and essential staff (as discussed in the “What is Included” section of this letter). In addition, several projects in the FY22 Capital Improvement

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

Plan were postponed to future years. Reducing non-contractual expenditures to FY21 levels saved approximately $200,000. This savings represents .5% of the budget and is spread throughout the City Departments in small amounts. Nonetheless, these savings also represent unmet needs in each department as each budget was developed conservatively, with increases representing either increased cost or resource needs or both. Despite not including a merit or COLA raise in this budget and having a health insurance premium reduction from our provider of 2%, personnel costs increased due to health insurance selections. Raises for staff will be the top priority for any unexpected revenues during the fiscal year.

FY22 Budget Message - City of Williamsburg, Virginia

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REQUESTS

UNFILLED CAPITAL FUND

GENERAL OPERATIONS

$900,000

$373,500

To aid in balancing the budget, staff identified projects that were not mission-critical in the upcoming CIP budget year for postponement. Some of the projects postponed include new sidewalks, police department equipment, and street improvements.

The proposed budget does not include cost-of-living (COLA) or merit raises. The City’s staff has worked admirably under adverse and uncertain conditions. It is crucial that their contributions be valued and not further contribute to the hardships imposed by COVID-19 and our local economy.

PARKING

MULTIPLE DEPARTMENTS

-$262,000

$78,218

This budget does not include revenue for parking fees in the Prince George Parking Garage, allowing for parking system changes during FY22. Potential changes are designed to generate additional revenue.

In an effort to constrain expenses, every department was required to revert expenses back to FY21 spending levels. This affected budgets for travel, training, office supplies, professional services, maintenance, etc.

HUMAN SERVICES

POLICE DEPARTMENT

$61,782

$50,000

The Human Services Department requested funds for a mental health case manager and, unlike many other positions in this department, the cost of this proposed position would not be shared with the state.

The Police Department requested additional funding for personnel expenses, such as additional overtime, discretionary leave, uniforms, and additional supplies.

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

FY22 Budget Message - City of Williamsburg, Virginia

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THE

FUTURE THINGS TO WATCH As has been discussed in the past few years, there are several important indicators to watch: a decreasing annual surplus impacting the reserve balance, flat revenues, and educational costs. During FY21, we have focused on improving revenue performance, optimally managing CARES funding given the state and federal restrictions placed on these funds, monitoring the reserve, and returning to a surplus operating budget. The FY22 budget proposes a tax increase to allow the City to provide quality service, rebuild the reserve, fund educational requirements and meet critical CIP needs. Despite forecasted overall revenues increasing slightly, COVID-19 mitigation efforts, both physical and financial, will continue to dominate our indicators. Strategic use of future American Rescue Plan (ARP) funding will be a consideration in FY22.

DURATION

One consideration is the of sluggish tourism economy resulting from COVID-19 concerns. We

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

should be prepared for and nimble enough to respond to prolonged COVID-19 mitigation efforts, vaccination effort success, and variants of the disease as we exit the pandemic.

CONFIDENCE

Consumer and economic issues will be another factor to carefully monitor. As we exit COVID-19 restrictions, consumers and travelers will slowly adjust to a new normal. This may slow the growth of tourist taxes. We have been somewhat aggressive in estimating graduated revenue returns to FY19 levels, and we will need to adjust if that growth is slower than hoped. Inflation and price increases in items such as fuel will be monitored for their impact on the expenditure budget and consumer spending.

CAPACITY

Finally, we will need to be sure the of the local government has been accounted for sufficiently. Continued closure and changes in businesses due to continued COVID-19 loses is likely, which will further slow revenue growth.

FY22 Budget Message - City of Williamsburg, Virginia

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A bend in the road does not have to be the end of the road, unless you fail to make the turn. Helen Keller

FINAL THOUGHTS The impact of the COVID-19 pandemic has, and is still having, major impacts on all aspects of life but with vaccination underway there is renewed hope for an improved financial landscape. Our leadership has been strong, and our staff has been diligent in providing a high quality of service in a unique and uncertain time. The City of Williamsburg was prepared by having a solid financial foundation and strong financial policies. As we worked through the challenges of the pandemic, we gathered advice from experts like the Government Finance Officials Association (GFOA) for guidance on leading through times of financial uncertainty. GFOA’s process Bridge, Reform and Transform is the path that Williamsburg has been undertaking. The City of Williamsburg’s revenues are significantly influenced by tourism and sales and last year we created a “Bridge” to meet the immediate revenue needs caused by the pandemic. Our ability to plan and to rely on

strong reserves while providing service helped us bridge the initial impact of the pandemic. As we “Reform” by strengthening our financial foundation with improved revenues, we are ready to “Transform” as we develop stronger policies and procedures that enable goal achievement, key initiatives and programs to proceed, and opportunities to be leveraged all to meet the challenges of a post-pandemic world. The City of Williamsburg has provided the leadership to meet the challenges of the pandemic, and we move onto fiscal year 2022 with certainty that on the other side of the bridge is the future we all envision. It is my honor to offer the City of Williamsburg’s 2022 fiscal year budget for adoption by City Council. Andrew O. Trivette City Manager

THINGS TO CONSIDER The general fund reserve is a focus of any city manager. The unassigned fund balance (reserves) trend is a true bellwether of a locality’s financial health.

continue maintaining the City’s strong fiscal policy of having 35% of operating revenues in reserve to weather future emergencies and uncertain economic conditions.

Taxes and fee structures are also important considerations when proposing a budget. Williamsburg has benefited from fiscal conservancy. We are committed to a strong general fund reserve policy and, in recent years, we have recommitted to growing it.

To transform for the future, it is vital to fund capital projects that maintain and improve our community. The proposal for an 8-cent real estate tax increase will enable us to meet our reserve policy, pay for needed projects, and prepare us for the future. In addition to our reserve policies, debt management and rate-setting policies, will be proposed to ensure future financial resiliency.

These efforts have enabled us to “Bridge” the impacts from the recent pandemic. This budget forecasts revenue shortfalls, in part because of the COVID-19 pandemic, and uses reserves to meet revenue deficits. It also acknowledges that in order to “Reform” and “Transform,” we must

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

While the future is unknown, we can be sure that we are prepared. Using our fiscal strength now is the right strategy for meeting tomorrow’s challenge.

FY22 Budget Message - City of Williamsburg, Virginia

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RECONCILIATION OF PROPOSED FY2022 BUDGET TO THE ADOPTED FY2022 BUDGET The City Council adopted the FY 2022 budget on June 21, 2021, with a 4 cents real estate property tax increase. Other significant changes to the adopted budget included increases to other revenues including personal property, Business and professional occupational licenses (BPOL) and consumer driven taxes such as hotel and meals taxes. Parking garage fees were added to the adopted budget and the State

added revenues for salary increases to the Commissioner of Revenue and the Registrar’s office. General Fund expenditures were increased for personnel salary increases, certain contractual adjustments were identified and increases in the sales tax projections allowed for the reduction of the transfer to the capital improvement program fund in the adopted budget.

SUMMARY OF REVISIONS TO PROPOSED BUDGET BY FUND GENERAL FUND

BUDGET

Initial Proposed Revenues

Arrow-Down Decrease - Transfer From Reserves

Arrow-Down Decrease - Current Real Estate Tax

Arrow-Down Decrease - Current Bus. Property Tax Arrow-Down Decrease - Cigarette Tax

(769,737) (836,086) (25,000) (12,000)

Arrow-up Increase - Current Pers. Property Tax Arrow-up Increase - BPOL - Contracting

174,200 90,000

Arrow-up Increase - BPOL - Retail

80,000

Arrow-up Increase - BPOL - Professional

50,000

Arrow-up Increase - BPOL - Repairs & Personal Business Arrow-up Increase - BPOL - Wholesale

30,000 200

Arrow-up Increase - Bank Stock Tax

75,000

Arrow-up Increase - Hotel & Motel Taxes

512,000

Arrow-up Increase - Meals

100,000

Arrow-up Increase - Parking Fees

450,000

Arrow-up Increase - Emergency Service Agreements

Arrow-up Increase - Shared Cost - Commissioner of Revenue Arrow-up Increase - Shared Cost - Registrar/Electoral Board Arrow-up Increase - Williamsburg Health Foundation Grant

TOTAL REVISED REVENUES

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

$39,565,229

97,399 15,430 20,520 15,000 $39,632,155

A – 13

GENERAL FUND (CONTINUED)

BUDGET

Initial Proposed Expenditures

Arrow-Down Decrease - Transfer to Capital Improvement Program Fund Arrow-up Increase - Personnel Contingency

(436,103) 438,000

Arrow-up Increase - Registrar Salary and Benefits

32,200

Arrow-up Increase - Williamsburg Health Foundation Grant Arrow-up Increase - IT Maintenance Service Software Arrow-up Increase - COR Salary and Benefits

15,000 12,000 4,494

Arrow-up Increase - Electoral Board Salary and Benefits

Arrow-up Increase - Support of Hampton Roads Planning District

565 770

TOTAL REVISED EXPENDITURES

$39,632,155

NET CHANGES

CAPITAL IMPROVEMENT PROGRAM FUND (SALES TAX) Initial Proposed Revenues, Grants, and Transfers Arrow-up Increase - Sales Tax

BUDGET $11,659,517 350,000

Arrow-up Increase - Transfer from Reserves

190,618

Arrow-Down Decrease - Transfer from General Fund

(540,618)

TOTAL REVISED REVENUES, GRANTS, AND TRANSFERS

Initial Proposed Expenditures for Capital Projects

$11,659,517 $11,659,517

TOTAL REVISED EXPENDITURES

$11,659,517

NET CHANGES

UTILITY FUND

BUDGET

Initial Proposed Revenues

$8,150,725

Arrow-up Increase - Net Transfer from Reserves

40,000

TOTAL REVISED REVENUES

Initial Proposed Expenses (Operating & Capital) Arrow-up Increase - Personnel Contingency

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

$39,565,229

$8,190,725 $8,150,725 40,000

TOTAL REVISED EXPENSES

$8,190,725

NET CHANGES

A – 14

TOURISM FUND

BUDGET

Initial Proposed Revenues

$5,106,287

Arrow-up Increase - $2 Lodging

252,000

Arrow-up Increase - Historic Sales Tax

120,000

Arrow-Down Decrease - Transfer from Reserves

(246,000)

TOTAL REVISED REVENUES

Initial Proposed Expenditures

$5,232,287 $5,106,287

Arrow-up Increase - Historic Triangle Marketing

126,000

TOTAL REVISED EXPENSES

$5,232,287

NET CHANGES

PUBLIC ASSISTANCE FUND

BUDGET

Initial Proposed Revenues

Arrow-up Increase - Williamsburg Health Foundation Grant

TOTAL REVISED REVENUES

Initial Proposed Expenditures

$3,006,388 15,000 $3,021,388 $3,006,388

Arrow-up Increase - Community Service Programs

15,000

TOTAL REVISED EXPENSES

$3,021,388

NET CHANGES

QUARTERPATH CDA FUND (NO CHANGES)

BUDGET

Initial Proposed Expenditures

$619,726

Initial Proposed Revenues

FY 2022 ADOPTED BUDGET BUDGET MESSAGE

$619,726

A – 15

FY 2022 ADOPTED BUDGET INTRODUCTION

COMMUNITY PROFILE

WILLIAMSBURG, VA WHERE THE PAST MEETS THE FUTURE VISION FOR THE CITY’S FUTURE “ONE WILLIAMSBURG THAT IS COURAGEOUSLY LEADING, INNOVATING A MODERN CITY, PRIORITIZING SAFETY AND WELLNESS, ENGAGING WITH OUR PARTNERS, WHILE CONNECTING WITH THE WORLD.” — MAYOR DOUGLAS PONS’ VISION FOR WILLIAMSBURG OF 2040 LEARN MORE HERE

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

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 English-speaking settlement in the New World founded in 1607. Colonial leaders petitioned the Virginia Assembly to relocate the capital from Jamestown to Middle Plantation, five 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 patriots such as George Washington, Thomas Jefferson, George Mason, and Peyton Randolph.1 Williamsburg was one of America’s first planned cities. Laid out in 1699 under the supervision of Governor 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 grew quickly into the center of political, religious, economic, and social life in Virginia.2 Williamsburg also became a center of learning. Famous political leaders emerged from the College of William and Mary, which had been founded in 1693, such as Presidents Thomas Jefferson, James Monroe, and John Tyler. Today, the College of William and Mary is the second-oldest higher learning institution in the United States. In 2021, the university ranked number 39 in National Universities and number 4 in Best Undergraduate Teaching.3 Although William and Mary has a 328-year history, it remains a cuttingedge research university that is innovative, vibrant, and engaged. As a public university, William and Mary is an important partner in the region’s economic success, both in terms of local and regional impact as they collaborate with businesses, non-profits, and the public sector to strengthen the economic core.4

B–1

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 and 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. 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 twentieth century. The restoration of Williamsburg began in 1926, after the Rector of Bruton Parish Church, the Reverend Doctor 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, the Duke of Gloucester Street, “the most historic avenue in America.”

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

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.5 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. This award winning producer-only market offers produce, 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.

B–2

Williamsburg’s new city center, MIDTOWN ROW, is currently under construction 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 five miles from Jamestown, Yorktown, Busch Gardens, and Water Country USA. The development is designed as a pedestrian and cycle friendly community with a village green featuring outdoor programing and community events. The district includes restaurants, 233,047 square feet of retail shops, 6,219 square feet of premium office space, entertainment, and brand new residential apartments accommodating up to 628 residents. QUARTERPATH AT WILLIAMSBURG is a community designed to support a life of wellness. The neighborhood has walking trails, greenspaces, and worldclass healthcare. This mixeduse village also features shops, restaurants, and office space.

EDUCATION MIDTOWN ROW, WILLIAMSBURG’S NEW CITY CENTER IN THE HEART OF WILLIAMSBURG FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC SCHOOLS (WJCC) serves the students of the City of Williamsburg and the County of James City. There are 16 schools: 9 elementary, 3 middle and 3 high schools. Of the 11,152 students served, about 8.3% are City residents.

B–3

TOURISM HAS HISTORICALLY BEEN THE ECONOMIC BACKBONE OF THE REGION

All WJCC schools have earned full accreditation for the 13th year in a row. WJCC ranked 10th 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.6

TOURISM Tourism has historically been the economic backbone of this region. The area’s rich history that birthed a nation provides a journey into the battles and sacrifices that secured the nation’s liberty and independence. However, sharing this rich history requires both marketing and infrastructure. Legislation passed by the General Assembly of Virginia

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

(Senate Bill 942) on April 18, 2018, creates a revenue stream to assist with promoting the region’s many attractions. The bill established a one percent sales tax for the Historic Triangle (City of Williamsburg, James City County, and York County). Fifty-percent of this tax funds 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. Williamsburg uses the City’s share of this tax to fund a local Tourism Fund. The goal of the fund is to partner with the private sector in building tourism infrastructure, creating experiences, and marketing local attractions. Grants will be awarded annually through an application process, with the first series of grants awarded in 2019.

B–4

QUALITY OF LIFE

The City of Williamsburg has a strong commitment to providing quality parks, The City offers numerous festivals and special recreation programs, and facilities that make events throughout the year. Residents and Williamsburg a premiere community in which visitors enjoy annual events such as: to discover, imagine, and grow. Williamsburg maintains twelve parks which provide • An Occasion for the Arts – an Arts and Music residents with varied uses from passive Festival, complete with food vendors activities to structured play. Park amenities • Scrumptious – a festival featuring music, include playground equipment, sand food, sidewalk sales; and craft beer venues volleyball, tennis, basketball, picnic pavilions, athletic fields, and outdoor fitness equipment. • Winter Blues & Jazz Festival • William & Mary Global Film Festival • 2nd Sundays – an arts and music festival every second Sunday from March through December • Grand Illumination – a December 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 till 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, the historic area adds the finishing touch to the celebration with an amazing fireworks display.

Nestled among the trees is the scenic WALLER MILL PARK, a 2705-acre 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. The QUARTERPATH RECREATION CENTER is a 35,000 square foot facility providing 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 will be 4 rooms available for rent that are ideal for meetings, sports banquets, birthday celebrations, and other special events.

WALLER MILL PARK FEATURES A 360-ACRE RESERVOIR FOR OUTDOOR RECREATION FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B–5

The PARKS AND RECREATION DEPARTMENT is proud to host a variety of Special Events throughout the year that contributes 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 join us at 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 community. Residents can watch and listen to thousands of streaming movies, music, and audiobooks as well as read ebooks and magazines at wrl.org.

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

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, multi-media 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–6

CHECK OUT THE CITY SQUARE COMPLEX YOURSELF! VIEW HERE

LOCAL GOVERNMENT

LOCATION

The City of Williamsburg operates under the Council-Manager form of government. The members of City Council are elected atlarge and consist of a Mayor and four other members. City Council members serve fouryear 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.

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 I-64, with easy access to Richmond, Virginia, Washington DC 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 big-city amenities.

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B–7

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 puts a dedicated police officer in each neighborhood district to act as a liaison between the officer, the community and available resources. Officers provide a “name and a face” for residents to contact when there are 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, yard sales, providing information to the residents via texts and e-mails in reference to safety information and upcoming programs. The Parking Ambassadors have had a huge positivie 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 2022 ADOPTED BUDGET COMMUNITY PROFILE

B–8

WILLIAMSBURG FIRE DEPARTMENT For more than 266 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 wellbeing of all. The department is currently staffed with 42 career personnel 24 hours a day. Personnel are cross trained to handle both fire and emergency medical services (EMS). In 2020 the department responded to 4,043 calls for service. Until the 2020 COVID-19 pandemic, call volume increased approximately 5% on an annual basis. The Williamsburg Fire Department uses global standards of safety in the community through Community Risk Reduction. This global approach has several supporting programs like smoke alarm checks & installations, child safety seat education, fire

inspections, home safety surveys, and public education events. In 2020, the department reached over 800 people supporting its safety programs. The Community Emergency Response Team (CERT) is a program that utilizes community members to assist with the safety and well-being of our neighborhoods. CERT is an integral part of the City’s emergency management and preparedness assisting in the emergency operations center as well as augment staffing needs during special events.

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 2019 members of the program provide more than 5,000 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.

1,105

FIRE RESPONSES

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

2,978

EMS RESPONSES

B–9

QUICK FACTS

BY THE NUMBERS 1699

DATE ESTABLISHED BY VIRGINIA GENERAL ASSEMBLY

15,457

CITY AREA: 9.05 SQ. MILES

POPULATION IN 2020

967,943

CIRCULATED ITEMS IN FY 2020

REGIONAL PUBLIC LIBRARIES

45/23

FULL-TIME/VOLUNTEER FIREFIGHTERS

RESTAURANTS*

POLICE OFFICERS

11 PARKS

139

BALL PARKS

HOTELS & MOTELS*

TENNIS COURTS *as of March 30, 2020

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 10

POPULATION BY GENDER

8,073 FEMALE 6,881 MALE

POPULATION BY AGE <15

1,370

15-19

2,358

20-29

4,027

30-39

1,443

40-59

2,350

60-69

1,523

>70

1,883

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 11

ECONOMIC STATISTICS

BY THE NUMBERS PRINCIPAL EMPLOYERS

CURRENT & NINE YEARS AGO EMPLOYER

2011 EMPLOYEES¹ RANK

2020 % OF TOTAL CITY EMPLOYMENT

EMPLOYEES¹ RANK

% OF TOTAL CITY EMPLOYMENT

College of William & Mary

1,000+

18.78%

1,000+

24.22%

Colonial Williamsburg Foundation

1,000+

8.74%

1,000+

8.78%

Colonial Williamsburg Company

1,000+

5.97%

500 to 900

6.23%

W-JCC Schools

250 to 499

1.73%

250 to 499

3.08%

Aramark

250 to 499

1.50%

City of Williamsburg

100 to 249

1.44%

250 to 499

2.63%

Red Lobster & The Olive Garden

100 to 249

0.56%

100 to 249

1.35%

Walsingham Academy

100 to 249

0.56%

100 to 249

0.82%

National Center for State Courts

100 to 249

0.56%

100 to 249

0.78%

50 to 99

0.28%

Sodexo

250 to 499

3.27%

Riverside Doctors’ Hospital

250 to 499

2.13%

Outback Steakhouse

Includes part-time and seasonal employees

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 12

PRINCIPAL TAXPAYERS

CURRENT & NINE YEARS AGO TAXPAYERS

2011

2020

RANK

% OF TOTAL CITY TAXABLE ASSESSED VALUE

TAXABLE ASSESSED VALUE

RANK

% OF TOTAL CITY TAXABLE ASSESSED VALUE

$257,865,300

14.11%

$279,517,000

14.06%

Bluegreen Vacations, Unlimited

24,955,300

1.37%

16,574,800

0.83%

Riverside Healthcare Associates

24,857,600

1.36%

44,430,900

2.23%

Westgate Resorts, LTD

19,829,000

1.09%

Williamsburg Improvements LLC

17,806,900

0.97%

Sunrise Investment Group, LLC

14,502,800

0.79%

Oam Shree Corporation

11,494,400

0.63%

JIN, Inc

10,471,900

0.57%

Woodshire, LTC

9,710,100

0.53%

GMRI, Inc.

9,066,800

0.50%

Quarterpath Williamsburg LLC

35,721,300

1.80%

BRG Quarterpath LLC

24,545,200

1.23%

High Street Retail Phase I LLC

18,835,000

0.95%

Sterling Manor Apartments LLC

32,629,000

1.64%

SLN Quarterpath Associates LLC

14,804,700

0.74%

BSV Colonial Owner LLC

12,962,600

0.65%

High Street Apartments Land LLC

15,262,500

0.77%

Colonial Williamsburg Foundation

TAXABLE ASSESSED VALUE

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 13

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

6,705

6,153

552

8.2%

Source: Virginia Employment Commission

LAND AREA OF ORIGINAL CITY OF WILLIAMSBURG & SUBSEQUENT ANNEXATIONS

ANNEXATION ACCUMULATIVE AREA (SQ. MILES) AREA (SQ. MILES)

YEAR

DESCRIPTION

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 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 14

DEMOGRAPHIC & ECONOMIC STATISTICS LAST 10 FISCAL YEARS FISCAL YEAR

CITY AREA POPULATION4 POPULATION²

INCOME (THOUSANDS OF DOLLARS)²

PER CAPITA PERSONAL INCOME²

PUBLIC UNEMPLOYMENT SCHOOL RATE¹ ENROLLMENT ³

2011

14,256

82,520

$4,474,583

$54,224

10,549

9.0%

2012

14,503

84,005

4,703,429

55,990

10,671

8.3%

2013

14,893

85,431

4,724,928

55,550

10,748

7.7%

2014

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

15,457

N/A

11,448

8.20%

Virginia Employment Commission 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 Weldon Copper Center for Public Service - Demographics Research Group, www.demographics.coopercenter.org 1

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 15

CITY OF WILLIAMSBURG

SERVING THE COMMUNITY DURING THE COVID-19 PANDEMIC SAFETY PRECAUTIONS AND HEALTH MEASURES VACCINATION CLINIC The FIRE DEPARTMENT continued to provide emergency response and highlevel programs while helping manage and staffing the Greater Williamsburg’s Covid-19 vaccination clinic located at the Colonial Williamsburg Visitor’s Center. POLICE EMPLOYEES, sworn and civilian, assisted with the vaccination clinic by managing traffic, greeting visitors and ensuring a safe and secure environment.

COORDINATION WITH REGIONAL 911 CENTER

THE GREATER WILLIAMSBURG COVID-19 VACCINATION CLINIC RUN BY THE FIRE DEPARTMENT FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

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.

B – 16

INFECTION CONTROL/SANITIZING

SOCIAL DISTANCING

The Fire department assisted the HUMAN RESOURCES DEPARTMENT providing guidance of infection control best practices, coordinated all the City’s Covid-19 testing including in-house testing for city employees.

Police officers continued to make inroads in their neighborhood resource officer districts through creatively socially distancing and focusing more on telephone and email communications.

PARKING TEAM dramatically shifted their focus from welcoming visitors and encouraging vehicle turnover to providing support to the police by sanitizing common areas.

CITIZEN ASSISTANCE

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 Police Officers adapted to the health situation in numerous ways, by 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.

FOOD During the pandemic, concerns about access to food became a reality for many city residents. The City partnered with WILLIAMSBURG HOUSE OF MERCY and WILLIAMSBURG FARMERS MARKET to ensure residents had access to healthy food. The City purchased food from the local farmer’s 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.

FOOD DISTRIBUTION EFFORTS HELPED CITIZENS IN NEED DURING THE PANDEMIC DEPARTMENT FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 17

THE STUFF THE CRUISER FOOD DRIVE RUN BY LOCAL POLICE HOUSING

CHILDCARE

The City worked with regional partners and leverage Federal and State help to mitigate and improve housing difficulties.

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.

In collaboration with COLONIAL WILLIAMSBURG utilized 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. Human Services utilized CDBG and CARES Act funding to support residents temporarily residing in motels and at risk of being unsheltered. Human Services supported individuals and families with subsistence motel rent assistance through December 2020. As the pandemic continued, there was growing concern about households facing eviction. City residents who have experienced a loss of income and employment are facing 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.

EVENTS CONDUCTED DURING THE PANDEMIC Police conducted: • “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

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 18

ECONOMIC AND BUSINESS RELIEF RESTAURANTS & OUTDOOR DINING 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 HELPED THE RESTAURANT INDUSTRY BY CREATING SAFE SPACES FOR OUTDOOR DINING

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

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.

VIRTUAL OFFICE HOURS Economic Development began offering virtual office hours in June every Tuesday and Thursday. This was well-received and has opened the door to assist businesses they were not reaching before.

B – 19

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.).

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.

SMALL BUSINESS RELIEF FUND

VIRTUAL ROUNDTABLES

Partnered with James City 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.

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

106

110

1300+

COVID-19 MARKETING GRANT AWARDS ($12,216.45)

TOURISM INDUSTRY RELIEF GRANTS ($660,000)

E-NEWSLETTERS TO BUSINESSES

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

SAFE PROSPECT RECRUITMENT VISITS

COVID-19 CDBG GRANT AWARDS ($490,713.72)

COVID-19 BUSINESS GRANT AWARDS ($141,643.35)

TECHNICAL ASSISTS TO BUSINESSES

B – 20

COMMUNITY PROFILE

WORKS CITED

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

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

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

“Economic Development.” William & Mary, wm.edu/about/wmdifference/ economicdevelopment/index.php. Accessed 20 August 2018.

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

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

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B – 21

FY 2022 ADOPTED BUDGET COMMUNITY PROFILE

B-22

FY2022

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 GIO’s 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 2022 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–1

VISION STATEMENT & GOALS

VISION STATEMENT ONE WILLIAMSBURG THAT IS COURAGEOUSLY LEADING, INNOVATING A MODERN CITY, PRIORITIZING SAFETY AND WELLNESS, ENGAGING WITH OUR PARTNERS, WHILE CONNECTING WITH THE WORLD.

GOALS ONE WILLIAMSBURG COURAGEOUSLY LEADING INNOVATING A MODERN CITY PRIORITIZING SAFETY & WELLNESS ENGAGING WITH OUR PARTNERS CONNECTING WITH THE WORLD

FY 2022 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–2

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 2022 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.

FY 2022 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–4

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 2022 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.

FY 2022 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–6

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 Williamsburg 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 2022 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 highdemand 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.

FY 2022 ADOPTED BUDGET CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

C–8

FY2022

PERFORMANCE METRICS THE CITY’S VISION WILLIAMSBURG WILL BECOME AN EVERMORE SAFE, BEAUTIFUL, LIVABLE CITY OF HISTORIC AND ACADEMIC RENOWN, SERVED BY A CITY GOVERNMENT— COHESIVELY LED, FINANCIALLY STRONG, ALWAYS IMPROVING AND INNOVATING-IN FULL PARTNERSHIP WITH THE PEOPLE WHO LIVE, WORK AND VISIT HERE.

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

INTRODUCTION The Performance Metrics section aligns budget and performance data to the operating departments of the City. 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 Citizen 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 which 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.

D–1

OFFICE OF CITY MANAGER

ANDREW O. TRIVETTE, CITY MANAGER MISSION

COST CENTERS

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

CITY MANAGER Administration Clerk of Council Communications Human Resources

ECONOMIC DEVELOPMENT Triangle Building Management

EXPENDITURES & STAFFING FY 2019

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$378,063

$362,277

$614,904

$829,270

5.5

Human Resources

111,323

115,137

128,152

124,793

Clerk of Council/ Communication

164,620

117,098

11,750

12,450

Economic Development

338,039

316,919

339,179

344,328

$992,045

$911,431

$1,093,985

$1,310,841

9.5

City Manager

TOTAL

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D–2

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Receive improving National Citizen 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 CITIZEN 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 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D–3

NATIONAL CITIZEN 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 0%

25%

50%

75%

100%

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D–4

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

Receive improving National Citizen 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 CITIZEN SURVEY Percent Rating “Good or Excellent” Overall image or reputation of Williamsburg

2020

Overall direction that Williamsburg is taking

2014

2018 2016

2012

Opportunities to participate in community matters Public information services 0%

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D–5

NATIONAL CITIZEN 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 0%

25%

50%

75%

100%

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

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

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D–6

DESIRED OUTCOMES #5

OBSERVED OUTCOMES

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

Due to COVID-19 economic impacts the FY 2020 revenues were lower than budget. The city’s operating revenues have exceeded expenditures for over 2 decades.

BUDGET VS. OPERATIONS $38

Revenues $37.3

$36 $35.4

$34 $32 $30

$32.3

$32.4

$33.3

$33.8

$35.9

$36.4

FY 18 Actual

FY 19 Actual

Budget Expenditures

$34.5

$31.3

$28 FY 11 Actual

FY 12 Actual

FY 13 Actual

FY 14 Actual

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 15 Actual

FY 16 Actual

FY 17 Actual

FY 20 Actual

D–7

DESIRED OUTCOMES #6

OBSERVED OUTCOMES

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 yearend fund balance for FY18 has been restated.

100% 80%

70.8%

74.0%

77.2%

72.4%

74.7%

67.2%

60% 40%

49.1% 31.5%

Target >35%

38.4%*

38.3%

FY 19

FY 20

20% 0%

FY 11

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

* Unaudited

DESIRED OUTCOMES #7

OBSERVED OUTCOMES

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

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 is 19.5%.

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

15.8% 11.9%

11.7% Target = 10% 5.9% 5.0%

5.0%

4.5%

FY 11

FY 12

FY 13

FY 14

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY 16

6.9%

7.0%

FY 17

FY 18

FY 19

FY 20

D–8

OFFICE OF CITY MANAGER COST CENTERS CITY MANAGER/HUMAN RESOURCES EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Personnel

$443,230

$404,799

$623,540

$833,113

Operating

46,156

71,459

114,516

110,950

1,106

5,000

10,000

$489,386

$477,364

$743,056

$954,063

FY 2019 ACTUAL

FY 2020 ACTUAL

City Manager

Assistant City Manager

Human Resources Administrator

Executive Assistant

Managerial Analyst

Administrative Aide

Graphics Designer

5.5

FY 2019 ACTUAL

FY 2020 ACTUAL

11.9%

15.8%

14%

<10%

Citywide Sick Leave Use Rate

2.0%

1.5%

<2.5%

% of Employees Who Completed Quest 3-Day Orientation

90%

100%

OSHA Reportable Injuries/Incidents

<10

Healthcare Premiums Paid (millions)

$2.9

Capital Outlay TOTAL

STAFFING

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Citywide Employee Turnover Rate

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D–9

CLERK OF COUNCIL/COMMUNICATION EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

Personnel

$154,751

$113,561

Operating

9,869

3,537

11,750

12,450

$164,620

$117,098

$11,750

$12,450

FY 2019 ACTUAL

FY 2020 ACTUAL

Clerk of Council

Communications Specialist

FY 2019 ACTUAL

FY 2020 ACTUAL

Number of Open City Council Meetings

Number of Media Releases

100

Capital Outlay TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

STAFFING

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 10

ECONOMIC DEVELOPMENT EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Personnel

$236,387

$239,587

$222,938

$249,940

Operating

101,652

77,332

105,370

50,254

$338,039

$316,919

$328,308

$286,641

FY 2019 ACTUAL

FY 2020 ACTUAL

Economic Development Director

Economic Development Specialist

Tourism Development Specialist

FY 2019 ACTUAL

FY 2020 ACTUAL

278

400

100

$28.6M

$143.7M

$15M

>$6M

Number of Business Licenses in City

796

759

750

>800

Business Prospects Assisted

N/A

>50

>10

37.8%

30.4%

20%

>50%

195

Capital Outlay TOTAL

STAFFING

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Businesses Assisted Value of Commercial Construction

Prospects Converted Average Hotel Occupancy Rate Number of Economic Development Grants Awarded

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 11

FINANCE DEPARTMENT

BARBARA DAMERON, CPA, DIRECTOR OF FINANCE MISSION

COST CENTERS

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.

FINANCE

REAL ESTATE ASSESSMENTS

EXPENDITURES & STAFFING FY 2019 Finance Real Estate Assessments TOTAL

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$827,907

$878,658

$939,946

$1,019,775

240,310

257,600

262,464

261,173

$1,136,258 11

$1202,410

$1,280,948

$1,068,217 11

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

ACTUAL FTE

D – 12

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

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%

97%

98.8%

98.0%

FY 11

98.2%

FY 12

98.4%

98.2%

FY 14

FY 15

98.3%

FY 13

FY 16

98.6%

FY 17

98.6%

FY 18

FY 19

FY 20

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

Maintain Personal Property tax collections at least 97% each fiscal year.

Personal property tax collections include the State’s $773K PPTRA program each year. Followup 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%

98.0% 96.9% 96.5%

96.6%

97.0%

96.9%

97.4% 96.6%

96.3%

96.0%

96%

94%

FY 11

FY 12

FY 13

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

D – 13

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

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

City’s investment portfolio diversified with $24.9M earning average yield of 0.60% and fully insured by FDIC, and residual balances in State Local Gov’t Investment Pool and interestbearing checking accounts.

AVERAGE RATE OF INVESTMENT RETURN

Percent Rating “Good or Excellent” 2.5%

2.06%

1.66%

1.5% 1% .5% 0%

.60%

.66% .64% .28%

FY 11

FY 12

.50%

.51%

.52%

.58%

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

Maintain residential property assessments at 100% of market value.

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 105.2%

106% 102% 98%

100.0% 96.4% 93.5%

94%

94.7%

94.3%

FY 16

FY 17

94.6%

96.0%

92.6%

93.4%

90%

FY 11

FY 12

FY 13

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 18

FY 19

FY 20

D – 14

FINANCE COST CENTERS FINANCE EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Personnel

$782,616

$821,786

$880,251

$950,685

Operating

42,705

56,872

59,695

69,090

2,586

$827,907

$878,658

$939,946 $1,019,775

FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Director of Finance

Deputy Director of Finance

Purchasing Agent

Accountant

Utility Technician

Financial Technician

FY 2019 ACTUAL

FY 2020 ACTUAL

49,176

45,813

45,000

# Consecutive Years Received GFOA Financial Reporting Award

# Consecutive Years Received GFOA Budgeting Award

# Vendor Payments Processed

5,093

7,203

7,000

6,800

# Payroll Checks Processed

6,683

6,447

6,500

6,650

Real Estate Tax Collection Rate

99.69%

99.28%

98.60%

98.00%

Personal Property Tax Collection Rate

97.56%

96.96%

97.00%

2.06%

.60%

.20%

>.50%

Capital Outlay TOTAL

STAFFING

TOTAL

PERFORMANCE MEASURES

Total Bills Processed

Average Rate of Investment Return

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 15

REAL ESTATE ASSESSMENTS (CITY ASSESSOR) EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Personnel

$222,577

$233,855

$233,810

$237,799

Operating

17,733

23,745

28,654

23,374

$240,310

$257,600

$262,464

$261,173

FY 2019 ACTUAL

FY 2020 ACTUAL

Real Estate Assessor

Assessment Technician

FY 2019 ACTUAL

FY 2020 ACTUAL

4,627

4,648

4,629

4,634

419

422

500

450

Residential Assessment to Sales Ratio

94.6%

96%

95%

100%

# Information Requests – Office/Phone

1,655

1,560

1,600

# Participants in Tax Relief Program

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

# Assessment Appeals Changed

Board of Equalization (BOE) Appeaks

<10

BOE Appeals Changed

Capital Outlay TOTAL

STAFFING

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

# Real Property (RE) Parcels Assessed # RE Transfers (Non-Timeshare)

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 16

INFORMATION TECHNOLOGY DEPARTMENT

MARK BARHAM, DIRECTOR MISSION 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.

444,548

TOTAL VISITS TO WILLIAMSBURGVA.GOV IN FY 2020

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 17

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

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

HelpDesk response time was significantly reduced in FY 2012 by implementing procedural changes in the IT Department. Average response time for all HelpDesk service calls since FY 2013 was 2.4 hours.

AVERAGE TIME TO HELP DESK RESPONSE 4 Hrs 3.48

3 Hrs

2.69

2.65 2.27

2 Hrs

1 Hr

2.22

2.16

2.10

1.52

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

Increase website visitors by 10% annually.

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

WEBSITE VISITORS 600,000 427,175

400,000

444,458 409,837 352,201

356,864

314,125

200,000

361,821 335,346

339,751

FY 17

FY 18

259,125

FY 11

FY 12

FY 13

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 19

FY 20

D – 18

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

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

The total number of eGov transactions increased significantly from FY 2010 thru FY 2012, with the pace leveling thru FY 2015 - continuing to rise thru FY 20 Total increase since FY 2011 is 11.9% in the number of eGov transactions on the City’s website.

# EGOV TRANSACTIONS 14,783

15,000 12,189

12,000

10,351 8,106

9,000 6,000

5,858

6,399

6,380

6,436

FY 12

FY 13

FY 14

6,910

6,713

FY 15

FY 16

3,000 FY 11

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

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

$10.9 Million was received for financial transactions over the City’s website from FY 2011 thru FY 2019. The average increase in receipts over the 10 fiscal years was 15.1%.

$ EGOV TRANSACTIONS $2,500,000 $2,055,420

$2,000,000

$2,257,003

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

$1,500,000

$1,228,392

$1,000,000 $605,677

$795,966

$882,126

$964,531

$1,055,147

$500,000 FY 11

FY 12

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

D – 19

INFORMATION TECHNOLOGY COST CENTER EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Personnel

$461,328

$482,137

$489,786

$533,367

Operating

390,352

432,724

440,917

469,700

$851,681

$914,861

$930,703 $1,003,067

FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

Information Technology Director

Systems Analyst

Network Administrator

GIS Analyst

Help-Desk Coordinator

4.5

FY 2019 ACTUAL

FY 2020 ACTUAL

90%

85%

>94%

361,821

444,548

449,000

>400,000

12,189

14,783

14,000

>18,000

Capital Outlay TOTAL

STAFFING

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

$2,055,420 $2,257,003

FY 2021 FY 2022 BUDGET ADOPTED

$2,050,000 $2,300,000

8.15

7.2

<8.0

D – 20

POLICE DEPARTMENT

SEAN DUNN, CHIEF OF POLICE MISSION

COST CENTERS

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.

LAW ENFORCEMENT OPERATIONS Support Services Uniformed Bureau Investigative Bureau

PUBLIC SAFETY COMMUNICATIONS PARKING GARAGE

EXPENDITURES & STAFFING FY 2019

FY 2020

ACTUAL FTE Law Enforcement Operations

$4,499,960 43

FY 2021

ACTUAL FTE $4,567,592 43

FY 2022

ACTUAL FTE

$4,598,509

$4,622,042

Public Safety Communications*

573,000

578,859

586,935

595,150

Parking Garage

129,162

63,384

194,898

180,032

$5,209,835 45

$5,380,342

$5,397,224

TOTAL

$5,202,122 45

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 21

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Receive improving National Citizen 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 CITIZEN SURVEY Percent Rating “Good or Excellent”

2020 2018

Police services

2016 2014 2012

Crime prevention

Traffic enforcement

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 22

NATIONAL CITIZEN SURVEY Percent Rating “Good or Excellent”

2020 2018

Safety in your neighborhood

2016 2014 2012

Safety in downtown/ commercial area

Overall feeling of safety in Williamsburg 0%

25%

50%

75%

100%

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 23

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

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).

Police response target minutes or less has been met from FY 2011— FY2018.

AVERAGE POLICE RESPONSE TIME (MINUTES) 3.5 3

3.1

Target 3 Minutes 2.7

2.7

2.5

2.7 2.4

2.4

3.3

2.6 2.3

2.2

2 1.5 1 .5 0 FY 11

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

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).

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

CLEARANCE RATE FOR PART 1 CRIMES 50%

47%

45%

47%

49%

46%

45% 41%

40%

41%

40% 36%

30% 20% 10% 0%

FY 11

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 24

POLICE DEPARTMENT COST CENTERS LAW ENFORCEMENT OPERATIONS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$3,874,655

$4,036,217

$4,012,679

$4,018,212

Operating

620,869

527,489

579,830

597,830

4,436

3,886

6,000

$4,499,960

$4,567,592

$4,598,509

$4,622,042

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Chief of Police

Deputy Chief of Police

Sworn Police Officers

Administrative Assistant

Records Clerk

Parking Garage

FY 2019 ACTUAL

FY 2020 ACTUAL

Average Response Time for Calls for Services (Minutes)

3.1

3.3

<3.0

Clearance Rate for Part I Crimes

36%

40%

44%

50%

Traffic Accidents Citywide

252

157

175

<175

Traffice Accidents Resulting in Injuries

167

157

150

<50

>90

1,638

1,912

2,000

<1700

39,255

42,093

44,000

40,000

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

DUI Incidents Moving Violations Total Calls for Service

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 25

PARKING GARAGE EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

Personnel

$88,452

$34,217

$156,538

$141,672

Operating

40,710

29,167

38,360

$129,162

$63,384

$194,898

$180,032

FY 2019 ACTUAL

FY 2020 ACTUAL

Parking Garage Supervisor

Parking Garage Enforcement Officer

FY 2019 ACTUAL

FY 2020 ACTUAL

95,009

94,551

95,000

>105,000

$2.01

$1.83

$2.00

$2.60

$262,541

$261,535

$167,000

Capital Outlay TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

STAFFING

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 26

FIRE DEPARTMENT

DAVID EAGLE, FIRE CHIEF MISSION

COST CENTERS

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

FIRE SUPRESSION

EMERGENCY MEDICAL SERVICES

FIRE PREVENTION & EDUCATION

EMERGENCY MANAGEMENT/ DISASTER PREPAREDNESS

EXPENDITURES & STAFFING FY 2019 Fire Suppression, Prevention & EMS

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$378,063

$362,277

$614,904

$829,270

5.5

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 27

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Receive improving National Citizen 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 the other Fire Services for the 2020 survey were “similar” to the national benchmarks comparison for all survey categories.

NATIONAL CITIZEN SURVEY Percent Rating “Good or Excellent”

2020

Fire services

2018 2016

Emergency medical services (EMS)

2014 2012

Fire prevention & education Emergency preparedness 0%

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 28

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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

4.7

4.6

4.8

4.7 4.1

4.3

4.5

4.6

FY 17

FY 18

FY 19

FY 20

FY 11

FY 12

FY 13

FY 14

FY 15

FY 16

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

Maintain an average Emergency Medical Services (EMS) 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 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

5.8

5.1

5.2

5.3

FY 11

FY 12

FY 13

FY 14

4.8

4.9

5.2

5.3

FY 16

FY 17

FY 18

FY 19

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY 20

D – 29

FIRE DEPARTMENT COST CENTERS FIRE SUPPRESSION, PREVENTION & EDUCATION, AND EMERGENCY MEDICAL SERVICES EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$3,762,306

$3,801,439

$3,807,405

$4,035,343

Operating

346,290

403,502

400,540

400,340

41,598

53,006

23,000

57,500

$4,153,194

$4,257,946

$4,230,945

$4,393,183

Capital Outlay TOTAL

STAFFING

FY 2019 ACTUAL

FY 2020 ACTUAL

Fire Chief

Deputy Fire Chief

Battalion Chief

EMS Battalion Chief

Fire Marshall Battalion Chief

Captain

MIH Coordinator

Fire Inspector

FY 2019 ACTUAL

FY 2020 ACTUAL

Average Fire Reponse Time (Minutes)

4.5

4.6

4.9

<5.0

Average EMS Response Time (Minutes)

5.3

5.8

<5.0

Community Risk Reduction – # of People Reached

978

728

670

N/A

Firefighter/EMT/Paramedics Assistant to the Fire Chief TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 30

PUBLIC WORKS

DAN CLAYTON, DIRECTOR OF PUBLIC WORKS/PUBLIC UTILITIES MISSION

COST CENTERS

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

CITY SHOP

BUILDINGS/FACILITIES MAINTENANCE

ENGINEERING/STREETS/ STORMWATEROPERATIONS

LANDSCAPING

REFUSE/RECYCLING COLLECTION

CEMETERY

EXPENDITURES & STAFFING FY 2019

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$271,859

$219,289

$249,540

$270,982

Engineering

271,947

269,608

$271,531

$275,874

Streets

983,430

905,454

$907,618

$918,416

Stormwater Operations

223,996

184,747

$228,076

$248,587

Refuse Collection

497,730

653,215

$685,100

$706,400

Buildings/Facilities Mtce

524,274

520,884

$493,159

$506,462

Landscaping

644,188

668,902 6.5

$712,361

6.5

74,190

$77,288

City Shop

Cemetery TOTAL

$3,491,614 23

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

78,610

$3,500,709 24.5

$698,876 6.5 $76,618

$3,610,518 24.5

$3,716,370 24.5

D – 31

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Receive improving National Citizen 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 CITIZEN SURVEY Percent Rating “Good or Excellent”

Street repair 2020

Street cleaning

2018 2016 2014

Street lighting

2012

Sidewalk maintenance Traffic signal timing 0%

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 32

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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%

40%

20%

42%

43%

FY 11

FY 12

46%

FY 13

69%

68%

FY 15

FY 16

72%

75%

69%

44%

FY 14

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

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

Since 2011 the City has exceeded the State’s 25% goal. For 2020 the recycling rate was 30%.

% OF SOLID WASTE STREAM RECYCLED 50% 5.2

40%

30%

20%

4.9 5.3

5.3

5.2

5.1

4.8

5.2

5.2 5.8

Target >25%

FY 11

FY 12

FY 13

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

D – 33

NATIONAL CITIZEN SURVEY Percent Rating “Good or Excellent”

2020 2018

Yard waste pick-up

2016 2014 2012

Recycling

Garbage collection

25%

50%

75%

100%

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

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

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 34

PUBLIC WORKS COST CENTERS CITY SHOP EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$219,921

$158,519

$182,440

$204,057

Operating

49,978

50,498

64,100

63,925

2,141

10,272

3,000

$271,859

$219,289

$4,598,509

$270,982

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Shop Superintendent

Supervisor

Mechanic

FY 2019 ACTUAL

FY 2020 ACTUAL

Unleaded Fuel Used (Gallons)

45,323

43,899

43,400

45,000

Diesel Fuel Used (Gallons)

17,928

16,330

14,300

18,000

111

157

170

>100

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Maintenance “A” (Oil Changes) Performed

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 35

STREETS/ENGINEERING/STORMWATER OPERATIONS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$918,852

$949,590

$972,995

$1,013,697

Operating

545,522

401,540

422,730

417,680

14,999

8,678

11,500

$1,479,372

$1,359,809

$1,407,225

$1,442,877

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Superintendent

Engineer

Supervisor

Public Works Inspector

Administrative Secretary

Municipal Service Workers

FY 2019 ACTUAL

FY 2020 ACTUAL

557

606

600

550

Animal Control Calls

229

205

215

220

Tons of Debris Swept from Street

275

520

450

250

Number of Stormwater Inspections

102

100

>96

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Leaf Collection (Tons Collected/Recycled) Regulatory Signs Installed

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 36

REFUSE COLLECTION EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

497,730

653,215

685,100

706,400

$497,730

$653,215

$685,100

$706,400

Personnel Operating* Capital Outlay TOTAL

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

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2019 ACTUAL

FY 2020 ACTUAL

2,050

1,942

1,998

550

Tons of Recycling Collected

825

577

599

% Recycling of All Refuse

40%

220

Recycling Set-Out Rate (% Participation)

72%

250

Garbage Collection Misses

>96

Recycling Collection Misses

118

<80

None (Contracted Service) TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Residential Refuse (Tons Collected)

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 37

BUILDINGS/FACILITIES MAINTENANCE EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$171,081

$179,278

$171,121

$180,924

Operating

346,334

337,508

316,538

321,538

6,859

4,098

5,500

4,000

$524,274

$520,884

$493,159

$506,462

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Facilities Manager

Municipal Service Worker

FY 2019 ACTUAL

FY 2020 ACTUAL

97,640

81,928

90,000

<100,000

>70

$52,625

$17,925

$35,000

>$50,000

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Community Building – Electricity Usage (KWH) Community Building – Total Events Community Building – Fee Revenue

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 38

LANDSCAPING EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$425,356

$433,989

$447,576

$461,661

Operating

214,181

226,259

245,800

246,200

4,651

8,654

5,500

4,500

$644,188

$668,902

$698,876

$712,361

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Superintendent

Supervisor

Municipal Service Worker

4.5

6.5

FY 2019 ACTUAL

FY 2020 ACTUAL

14,360

18,650

12,000

<12,000

Miles of Street Trees Maintained

25.38

Gallons of Herbicide

5,369

3,200

2,400

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Plant At Least 12,000 Bulbs Per Year

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 39

CEMETERY EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$67,314

$70,722

$69,598

$70,668

Operating

5,776

7,588

6,020

5,620

Capital Outlay

1,100

300

1,000

$74,190

$75,089

$76,618

$77,288

TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2019 ACTUAL

FY 2020 ACTUAL

# of Interments

# of Purchases – Lots/Spaces

Caretaker TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 40

RECREATION

ROBBI HUTTON, RECREATION DIRECTOR MISSION

COST CENTERS

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

ADMINISTRATION

PARKS

PROGRAMS

EXPENDITURES & STAFFING FY 2019

Administration

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$425,971 3.5

$387,893 43

$451,993 3.5

$427,109

3.5

Parks

264,922

215,393

342,947

339,280

Programs

471,342

471,906

542,451

545,000

TOTAL

$1,162,235 8.5

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

$1,075,192 45

$1,337,391 8.5

$1,311,389 8.5

D – 41

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

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

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

NATIONAL CITIZEN SURVEY Percent Rating “Good or Excellent”

2020

Recreational activities

2018 2016 2014

City parks

2012

Recreation programs or classes Recreation centers or facilities 0%

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 42

NATIONAL CITIZEN SURVEY Percent Rating “Good or Excellent”

2020 2018

Used Williamsburg recreation center

2016 2014 2012

Fitness opportunities

Visited a neighborhood or City park 0%

25%

50%

75%

100%

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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

Biennial responses from the National Citizen 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.

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 43

RECREATION COST CENTERS ADMINISTRATION EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$307,375

$296,318

$336,069

$314,369

Operating

118,596

91,575

115,924

112,740

$425,971

$387,893

$451,933

$427,109

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Recreation Director

Deputy Recreation Director

Senior Secretary

Office Ass’t/Receptionist

3.5

FY 2019 ACTUAL

FY 2020 ACTUAL

13,958

9,571

13,000

15,000

Number of City Participants in Recreation Programs

1,383

418

1,000

1,450

Recreation Center Attendance

60,184

35,319

58,000

62,000

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Total Number of Recreation Program Participants

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 44

PARKS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$201,281

$173,985

$284,942

$281,675

Operating

55,669

35,876

48,505

48,105

7,972

5,532

9,500

$264,922

$215,393

$342,947

$339,280

Capital Outlay TOTAL

STAFFING

Park Manager/Waller Mill Park TOTAL

FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 FY 2022 BUDGET ADOPTED

FY 2019 ACTUAL

FY 2020 ACTUAL

2,787

103,461

79,254

100,000

103,500

7,434

6,866

7,200

7,600

$161,381

$100,952

$150,000

$162,500

PERFORMANCE MEASURES

Total Park Acreage (in City & Waller Mill) Waller Mill Park Attendance Waller Mill Dog Park Visits Waller Mill Park Revenues

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 45

PROGRAMS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$257,270

$316,278

$311,681

$319,730

Operating

196,325

142,804

209,270

203,770

17,747

12,825

21,500

$471,342

$471,906

$542,451

$545,000

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Recreation Supervisor

Maintenance Superintendent

Maintenance Worker

FY 2019 ACTUAL

FY 2020 ACTUAL

423

109

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Sports Tourism (Number of Teams)

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED 400

450

D – 46

PLANNING & CODES COMPLIANCE

CAROLYN MURPHY, DIRECTOR MISSION

COST CENTERS

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.

PLANNING

CODES COMPLIANCE

EXPENDITURES & STAFFING FY 2019

Administration Parks TOTAL

FY 2020

FY 2021

FY 2022

ACTUAL FTE

$439,415

$458,866

$458,867

$462,349

411,343

426,506

481,161

493,331

$850,758

$885,372

$940,028

$955,680

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 47

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Receive improving National Citizen 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 CITIZEN SURVEY Percent Rating “Good or Excellent”

2020

Overall quality of new development

2018 2016 2014 2012

Land use, planning & zoning

Code enforcement

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 48

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

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

48% of City land is subject to review by the Architectural Review Board. ARB reviewed 155 cases in FY 2020 approving 93%.

ARCHITECTURAL REVIEW BOARD CASES 250

Not Approved

3 4

150 100 50

Approved

200

126

128

FY 11

FY 12

159

5 133

FY 13

FY 14

7 7

201

181

143

138

11 145

119

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

Protect the environmental character and quality of the City through enforcement of city & state environmental regulations (Chesapeake Bay Preservation and Erosion & Sedimentation Control regulations).

60% of the City is subject to Chesapeake Bay protection regulations. 784 inspections were performed in FY20 to ensure compliance with E & S regulations.

EROSION & SEDIMENT CONTROL INSPECTIONS 1200

1,088

1,037

1000

949

945

931

821

813

800

654

784

654

600 400

FY 11

FY 12

FY 13

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

D – 49

PROPERTY MAINTENANCE & RENTAL INSPECTIONS 2,500

2,000

Rental Inspections

148

Property Maintenance Inspections

2,269

256

1,500

269

267 1,393

1,000

1,083

1,164

172

224

701

710

FY 15

FY 16

867

500

FY 11

FY 12

FY 13

FY 14

195 1,055

FY 17

FY 18

197 234 1,153 924

FY 19

FY 20

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

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

In FY 2020 there were 924 property maintenance code inspections, and 234 rental inspections performed. 99.6% of property maintenance and rental inspection cases were brought into voluntary compliance.

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 50

PLANNING & CODES COST CENTERS PLANNING EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$397,994

$427,506

$421,667

$428,999

Operating

41,421

31,360

36,700

32,850

500

$439,415

$458,866

$458,867

$462,349

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Planning Director/ Zoning Administrator

Deputy Planning Director

Deputy Zoning Administrator

Administrative Assistant

FY 2019 ACTUAL

FY 2020 ACTUAL

Zoning Text Amendments/% Approved

7/100%

5/100%

Rezonings/% Approved

4/100%

1/100%

Special Use Permits/% Approved

7/100%

4/100%

5/67%

1/100%

10/90%

7/100%

112/86%

145/93%

100

42/89%

44/95%

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

BZA Variances/% Approved BZA Special Exceptions/% Approved ARB Building Cases/% Approved ARB Sign Cases/% Approved

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 51

CODES COMPLIANCE EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$373,630

$392,942

$446,011

$463,681

Operating

37,713

33,565

35,150

29,650

$411,343

$426,505

$481,161

$493,331

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Codes Compliance Administrator

Codes Compliance Officer

Property Maintenance Inspector

Combination Inspector

Secretary (Technical Asst., Office Asst.)

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

CHECK OUT THE NEW MIDTOWN ROW CONSTRUCTION YOURSELF! VIEW HERE

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 52

PERFORMANCE MEASURES FY 2019 ACTUAL

FY 2020 ACTUAL

Residential Plans Reviewed

129

112

100

Residential Building Permits Issued

131

104

110

Commercial Plans Reviewed

101

117

Commercial Building Permits Issued

105

104

115

Erosion & Sedimentation Control Permits Issued

Erosion & Sedimentation Control Inspections

821

784

341

800

Property Maintenance Inspections

1,153

924

770

1,500

Property Maintenance Cases Brought Into Voluntary Compliance

98.7%

99.6%

99.4%

100%

197

234

146

225

100%

$210,504

$446,022

$109,385

$240,000

1,565

1,044

434

1,200

Rental Inspections Rental Inspection Cases Brought Into Voluntary Compliance Total Code Compliance Fees Total Permits Issued

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 53

HUMAN SERVICES

WENDY EVANS, DIRECTOR MISSION

COST CENTERS

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.

BENEFIT PROGRAMS

COMMUNITY SERVICE PROGRAMS

SERVICE PROGRAMS

COMPREHENSIVE SERVICES

EXPENDITURES & STAFFING FY 2019

FY 2020

ACTUAL FTE Health & Welfare Less Subsidy from General Fund TOTAL

$2,401,548 14 -791,045

$1,610,503 14

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021

ACTUAL FTE $2,660,961 14

FY 2022

ACTUAL FTE $2,936,270

-1,097,265

$1,722,884 14

$1,839,265

-938,077

ACTUAL FTE $3,021,388 18.5 -1,113,503

$1,889,885 18.5

D – 54

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

Process expedited food stamps (SNAP) within seven days.

Over the past seven years, 96.7% of expedited food stamp applications have been processed in seven days.

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

99.3%

99.8%

99.6%

100%

100% 97.8%

Target >97%

91%

90% 86%

85% 80%

FY 13

FY 14

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

D – 55

HUMAN SERVICES COST CENTERS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Benefit Programs

$489,916

$542,836

$568,950

$583,238

Service Programs

1,107,114

1,226,703

1,250,000

1,290,830

Community Service Programs

533,144

590,733

600,000

615,000

Comprehensive Services

271,374

300,689

517,320

$2,401,548

$2,660,961

$2,936,270

$3,006,388

TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Director

Eligibility Worker

Social Worker

Office/Clerical

3.5

18.5

TOTAL

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 56

PERFORMANCE MEASURES FY 2019 ACTUAL

FY 2020 ACTUAL

VIEW (VA Incentive for Employment, Not Welfare)

79%

16%*

50%

>50%

Timeliness of Application Processing for Expedited Food Stamp Applications

91%

86%

100%

97%

APS/Adult Service Cases

161

237

250

110

# of Homeless Intervention Cases

347

799

500

>360

# of Williamsburg Residents Served by the Pathways to Independence Grant

N/A

199

180

>180

# of Youths Participating in the Youth Program

>120

Youth Achievement Program Participants

Foster Care Cases Family Services Cases

FY 2021 FY 2022 BUDGET ADOPTED

* VIEW data and participation drastically affected by the pandemic.

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 57

PUBLIC UTILITIES

DAN CLAYTON, DIRECTOR OF PUBLIC WORKS MISSION

COST CENTERS

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

ADMINISTRATION

WATER & SEWER SYSTEM

WATER TREATMENT

EXPENDITURES & STAFFING FY 2019

FY 2020

ACTUAL FTE Administration*

$2,153,973

FY 2021

ACTUAL FTE $2,178,345

FY 2022

ACTUAL FTE

$2,533,677

$3,492,402

Water Treatment

1,130,401 11

1,119,834 11

1,270,807

1,383,623

Water/Sewer Systems

3,174,900 11

3,439,944 11

3,412,194

3,274,700

TOTAL

$6,459,274 26

$6,738,122 26

$7,216,678

$8,150,725

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

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 58

DESIRED OUTCOMES #1

OBSERVED OUTCOMES

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

81% 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 CITIZEN SURVEY Percent Rating “Good or Excellent”

2020 2018

Drinking Water

2016 2014 2012

Sewer Services

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

25%

50%

75%

100%

D – 59

DESIRED OUTCOMES #2

OBSERVED OUTCOMES

Continue water conservation measures to target water consumption under 150 gallons per residential connection per month.

Water consumption remains below 150 gallons per month per residential connection.

AVERAGE RESIDENTIAL WATER CONSUMPTION PER DAY 175 Gal 154

150 Gal

143

Target 150 140

140

132

138

133

127

125 Gal

119

100 Gal FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19 FY 20FY 20

DESIRED OUTCOMES #3

OBSERVED OUTCOMES

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).

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.

BRONZE

SILVER

GOLD

SILVER

GOLD

SILVER

GOLD

FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19

FY 20

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 60

SEWER BACKUPS 60

53 47

0 FY 12

FY 13

FY 14

FY 15

FY 16

FY 17

FY 18

FY 19 FY 20FY 20

DESIRED OUTCOMES #4

OBSERVED OUTCOMES

Minimize sewer backups using preventive maintenance schedule.

Preventive maintenance at key locations around the city have decreased the number of backups since FY 2010. Average annual reduction since FY 2010 is 5.5%.

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

D – 61

PUBLIC UTILITIES COST CENTERS ADMINISTRATION EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$306,910

$362,112

$401,253

$464,030

Operating

27,464

20,672

34,755

34,248

1,816,598

1,795,560

2,097,669

2,079124

$2,153,973

$2,178,345

$2,533,677

$2,577,402

Capital Outlay* TOTAL *Including debt service

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Director of Public Utilities

Project Engineer

Civil Engineer

Administrative Secretary

FY 2019 ACTUAL

FY 2020 ACTUAL

3,724

3,938

3,955

3,780

127

119

122

<150

$72.24

<$80.00

$581,000

$264,000

$300,000

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

# of Residential Connections Average Gals of Water Consumed Per Residential Connection Per Day Average Water Bill Per Residential Connection (Quarterly) Availability Fees Collected

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 62

WATER TREATMENT EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$671,440

$732,751

$720,292

$846,698

Operating

445,404

382,155

530,515

516,925

13,556

4,927

20,000

$1,130,401

$1,119,834

$1,270,807

$1,383,623

Capital Outlay TOTAL

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Superintendent

Chief Operator

Senior Operator

Operators

FY 2019 ACTUAL

FY 2020 ACTUAL

913,480

821,980

900,000

>950,000

Rainfall for Years (in Inches)

75.47

40-45

Meet Federal & State Drinking Water Regulations

CHECK

Average Daily Water Consumed (1,000s Gal)

2,503

2,032

2,050

<3,000

Reservoir Level (Lowest Level)

-2.0”

2.99”

+5.0”

≥0”

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

Total Gallons of Water Consumed (in Thousands)

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 63

WATER & SEWER SYSTEMS EXPENDITURES FY 2019 ACTUAL

FY 2020 ACTUAL

FY 2021 BUDGET

FY 2022 ADOPTED

Personnel

$676,032

$767,610

$838,440

$843,051

Operating

2,490,213

2,664,464

2,540,754

2,401,149

8,655

7,869

33,000

30,500

$3,174,900

$3,439,944

$3,412,194

$3,274,700

Capital Outlay TOTAL *Including debt service

STAFFING FY 2019 ACTUAL

FY 2020 ACTUAL

Superintendent

Supervisor

Municipal Service Workers

FY 2019 ACTUAL

FY 2020 ACTUAL

4,496

4,309

4,400

<60

TOTAL

FY 2021 FY 2022 BUDGET ADOPTED

PERFORMANCE MEASURES

# of Water Leaks Repaired MISS UTILITY Tickets Serviced # Sewer Backups

FY 2022 ADOPTED BUDGET PERFORMANCE METRICS

FY 2021 FY 2022 BUDGET ADOPTED

D – 64

FY2022

FINANCIAL PLAN 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. This forecast, in conjunction with the five-year Capital Improvement Plan, will enable the City to establish and track progress towards City Council’s strategic Goals, Initiatives and Objectives (GIO’s). This multi-year planning process allows for new or large initiatives, as identified in the GIO’s, to be planned, funded and phased-in over time.

The Financial Plan 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 assumptions within this forecast are based on the most recent information available and, as to be expected, projections may lose some of their validity as the City moves further into the future. Also, as plans for the funds from the American Rescue Plan Act (ARPA) have not yet been determined, the ARPA funding has not been specifically incorporated into the financial forecast.

The Financial Plan contains the following information: Forecast – Revenue E-2 Forecast – Expenditures E-3 Forecast Surplus (Deficit) E-4 Key Revenue Assumption Details E-5 Revenue Assumptions E-6 Key Expenditure Assumption E-7 Expenditure Assumptions E-7 Forecast Fund Balance E-8 Conclusion E-8

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–1

FORECAST—REVENUE GENERAL PROPERTY TAXES REAL ESTATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

$13,832,913 $14,714,090 $15,229,083 $15,762,101 $16,313,775 $16,885,409

PERSONAL PROPERTY

3,517,700

3,588,054

3,659,815

3,733,011

3,807,672

3,883,825

116,000

118,320

120,686

123,100

125,562

128,073

PENALTIES AND INTEREST

TOTAL GENERAL $17,466,613 $18,420,464 $19,009,585 $19,618,213 $20,247,008 $20,897,308 PROPERTY TAXES OTHER LOCAL TAXES UTILITY TAX AND BUSINESS LICENSES

$3,057,300

$3,149,019

$3,211,999

$3,276,239

$3,341,764

$3,408,599

584,000

578,160

572,378

566,655

560,988

555,378

HOTEL AND MOTEL TAXES

2,200,000

3,410,000

3,444,100

3,478,541

3,513,326

3,548,460

RESTAURANT & FOOD TAXES

7,100,000

7,490,500

7,565,405

7,641,059

7,717,470

7,794,644

COMMUNICATION TAX

TOTAL OTHER LOCAL TAXES $12,941,300 $14,627,679 $14,793,883 $14,962,494 $15,133,548 $15,307,082 LICENSES AND PERMITS

$154,500

$162,225

$167,092

$169,598

$172,990

$176,450

FINES

170,000

280,500

283,305

286,138

288,999

291,889

USE OF MONEY & PROPETY

376,719

PARKING

484,000

1,061,950

CHARGES FOR SERVICES

415,426

423,735

427,972

432,252

436,574

440,940

MISCELLANEOUS

2,368,062

2,568,536

2,768,536

INTERGOVERNMENTAL

2,772,005

2,799,725

2,827,722

2,856,000

2,884,560

2,913,405

TOTAL PRIOR TO TRANSFERS $37,148,625 $40,721,532 $41,716,763 $42,531,899 $43,370,884 $44,234,278 9.62%

2.44%

1.95%

1.97%

1.99%

$2,483,530

TRANSFER FROM TOURISM FUND

TRANSFER FROM CIP FUND

TRANSFER FROM G/F RESERVES

TOTAL $39,632,155 $40,721,532 $41,716,763 $42,531,899 $43,370,884 $44,234,278 TOTAL % CHANGE

2.75%

2.44%

1.95%

1.97%

1.99%

* INCLUDES $2.7M OF CARES FUNDING AND $1.5M SCHOOLS SALES TAX

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–2

FORECAST—EXPENDITURE SALARY

FY 2022

SALARY

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

$10,695,671 $11,016,541 $11,347,037 $11,687,448 $12,038,072 $12,399,214

SALARY OVERTIME

284,050

292,572

301,349

310,389

319,701

329,292

PART TIME

408,280

416,446

424,775

433,270

441,935

450,774

74,800

78,540

80,896

83,323

85,823

88,397

135,000

139,050

143,222

147,518

151,944

156,502

SPECIAL EVENTS DISCRETIONARY LEAVE

TOTAL SALARIES $11,597,801 $11,943,148 $12,297,278 $12,661,949 $13,037,475 $13,424,179 BENEFITS FICA

$858,132

$883,875

$910,392

$937,703

$965,835

$994,810

RETIREMENT - VRS

1,530,028

1,568,279

1,607,486

1,647,673

1,688,865

1,731,086

HOSPITALIZATION

1,995,425

2,035,334

2,076,040

2,117,561

2,159,912

2,203,110

130,074

132,675

135,329

138,036

140,796

143,612

$4,513,659

$4,620,163

$4,729,247

$4,840,973

$4,955,408

$5,072,618

LIFE INSURANCE TOTAL BENEFITS

TOTAL PERSONNEL $16,111,460 $16,563,311 $17,026,525 $17,502,922 $17,992,882 $18,496,798 CONTRACTUAL, GRANTS, OUTSIDE AGENCIES PROFESSIONAL SERVICES

$1,100,584

$1,133,602

$1,167,610

$1,202,638

$1,238,717

$1,275,878

400,300

643,909

894,826

1,153,271

1,419,469

1,693,653

1,095,085

1,116,987

1,139,326

1,162,113

1,185,355

1,209,062

SOLID WASTE CONTACTS

691,600

705,432

719,541

733,931

748,610

763,582

UTILITIES-ELECTRICITY, HEATING, WATER, TELECOMMUNICATION

682,280

689,103

695,994

702,954

709,983

717,083

9,214,181

REGIONAL LIBRARY

906,654

PUBLIC ASSISTANCE

1,396,503

1,381,503

OUTSIDE AGENCIES

783,087

SERVICE CONTRACTS PURCHASE OF SERVICE JAIL, ANIMAL CONTROL ETC.

SCHOOLS

CARES GRANT FUNDING

TOTAL CONTRACTUAL, GRANTS, $16,270,274 $16,574,457 $16,902,721 $17,240,332 $17,587,559 $17,944,684 & OUTSIDE AGENCIES

OTHER OPERATING EXPENSES

$4,104,786

$4,145,834

$4,187,292

$4,229,165

$4,271,457

$4,314,171

TOTAL EXP BEFORE TRANSFERS $36,486,520 $37,283,602 $38,116,538 $38,972,418 $39,851,898 $40,755,653

TRANSFERS

2,205,000

940,635

TRANSFER TO CIP - 4.5 CENTS TOTAL EXPENDITURES

$39,632,155 $40,429,237 $41,262,173 $42,118,053 $42,997,533 $43,901,288

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–3

FORECAST SURPLUS (DEFICIT) FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

FY 2027

REVENUE

$37,148,625

$40,721,532

$41,716,763

$42,531,899

$43,370,884

$44,234,278

EXPENDITURE

$39,632,155

$40,429,237

$41,262,173

$42,118,053

$42,997,533

$43,901,288

Surplus (Deficit) ($2,483,530)

$292,296

$454,590

$413,845

$373,351

$332,990

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–4

FIVE YEAR

REVENUE ASSUMPTIONS KEY REVENUE ASSUMPTION DETAILS PROPERTY TAXES

CONSUMER DRIVEN TAXES

REAL ESTATE Real estate tax revenue accounts for approximately 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 7% decrease from FY 2019 to FY 2020 and a slow but continued growth of 2% was used as the impacts of the COVID-19 pandemic are determined.

For the five-year forecast, due to the uncertain impacts of the COVID-19 pandemic, the City’s Real Estate Assessor projects assessments to be 3.25% in FY 2023 and increase growth to 3.50% for FY 2024-FY 2027. PERSONAL PROPERTY TAX Personal Property tax is mainly a tax on the value of vehicle assessments. 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, and which can be more volatile, so a conservative growth rate has been.

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

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 2021 and while it appears likely that occupancy may return to pre-pandemic levels over the next year, there is still economic and health uncertainty as 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 had a 20% decline during FY 2020. The City has provided grants and opportunities for outdoor dining options to assist restaurants improve dining options. Although the number of restaurants has decreased since 2020, the City anticipates that there will be a spurt of post-COVID-19 vaccination growth of 5.5% and then a 1% conservative growth rate was used as the impacts of COVID-19 on the economy are determined.

E–5

GENERAL PROPERTY TAXES

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

REAL ESTATE

3.25%

3.50%

PERSONAL PROPERTY

2.00%

PENALTIES AND INTEREST

2.00%

3.00%

2.00%

COMMUNICATION TAX

-1.00%

HOTEL AND MOTEL TAXES

55.00%

1.00%

RESTAURANT AND FOOD TAXES

5.50%

1.00%

LICENSES AND PERMITS

5.00%

3.00%

1.50%

2.00%

65.00%

1.00%

USE OF MONEY AND PROPETY -RENTS

0.00%

CHARGES FOR SERVICES - SHERIFF, PARKS & REC, CEMETERY

2.00%

1.00%

MISCELLANEOUS - PILOT, EMS RECOVERIES

0.02%

0.00%

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

FINES

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–6

FIVE YEAR

EXPENDITURE ASSUMPTIONS KEY EXPENDITURE ASSUMPTION DETAILS The general expenditure growth rates in the five-year forecast assumes that City programs and services will continue mostly unchanged over the next five years without additional initiatives. City operations are largely driven

by personnel costs. The baseline forecast assumes the City workforce is unchanged in the next five years, and that salaries and benefit costs will continue to grow at a rate consistent with recent history.

SALARY

FY 2023 FY 2024 FY 2025 FY 2026 FY 2027

SALARY

3.00%

SALARY OVERTIME

3.00%

PART TIME

2.00%

SPECIAL EVENTS

1.00%

DISCRETIONARY LEAVE

3.00%

FICA

3.00%

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

1.50%

SOLID WASTE CONTACTS

2.00%

UTILITIES - ELECTRICITY, HEATING, WATER TELECOMMUNICATION

1.50%

2.00%

SCHOOLS

1.50%

REGIONAL LIBRARY

1.50%

PUBLIC ASSISTANCE

0.50%

OUTSIDE AGENCIES

0.00%

CARES GRANT FUNDING

0.00%

OTHER OPERATING EXPENSES

1.00%

BENEFITS

CONTRACTUAL, GRANTS, OUTSIDE AGENCIES

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

E–7

FORECAST FUND BALANCE FY 2022 Unassigned Fund Balance 6/30/20

FY 2024

FY 2025

FY 2026

FY 2027

$14,644,327 $12,160,804 $12,453,100 $12,907,689 $13,321,535 $13,694,886

Increase (decrease) Fund Balance Use of Fund Balance

FY 2023

292,296

454,590

413,845

373,351

332,990

(2,483,530)

ESTIMATED FUND BALANCE AT YEAR END $12,160,797 $12,453,100 $12,907,689 $13,321,535 $13,694,886 $14,027,876 33%

31%

32%

Policy 35% of Operating Revenues

13,002,021

14,252,536

14,600,867

14,886,165

15,179,810

15,481,997

Over/(Under) policy

($841,217) ($1,799,437) ($1,693,178) ($1,564,630) ($1,484,924) ($1,454,121)

CONCLUSION After conservative estimates and taking into consideration potential economic impacts related to the COVID-19 pandemic, the City of Williamsburg projects a modest decrease to unassigned fund balance for the forecasted period. Based on this forecast, unassigned fund balance will slightly exceed the baseline fund balance policy, but the budget stabilization reserve will not be fully funded. As noted, several assumptions

FY 2022 ADOPTED BUDGET FINANCIAL PLAN

were made in this five-year 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 in 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 meets the needs of the public.

E–8

FY2022

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 Projects 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-51

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 – By Major Funding Categories F-14 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 F-39 and Changes in Fund Balance/Working Capital/Graph Revenue and Expenditure Trends F-43 Supplemental Information: General Fund Revenues - Detail G-1 General Fund Expenditures - Detail G-8 Tourism Fund Revenues and Expenditures – Detail G-42 Utility Fund Revenues and Expenses – Detail G-45 Staffing Levels

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

G-53

F–1

BUDGET SUMMARY

ALL FUNDS REVENUES

FY 2022 ADOPTED

FY 2021 ESTIMATED

FY 2020 ACTUAL

General Property Taxes

$17,466,614

$15,987,450

$15,424,570

19,906,300

16,904,971

19,315,208

Licenses and Permits

158,500

231,950

501,907

Fines

200,000

170,000

218,387

Use of Money & Property

1,046,719

627,022

1,242,639

Charges for Services

7,028,505

6,365,898

7,176,214

Miscellaneous

2,487,788

2,390,428

3,200,088

Intergovernmental

5,332,660

9,185,049

6,908,706

Transfers From Fund Bal./Net Pos.

8,134,384

8,675,990

3,688,734

738,190

$62,499,660

$60,538,758

$57,676,453

EXPENDITURES/EXPENSES

FY 2022 ADOPTED

FY 2021 ESTIMATED

FY 2020 ACTUAL

General Gov’t Administration

$6,471,143

$7,159,776

$4,978,428

530,000

450,000

409,373

Public Safety

16,212,781

12,082,231

11,597,115

Public Works

7,357,140

7,177,839

8,188,565

Public Utilities

6,741,601

6,097,427

6,835,068

Health and Welfare

3,504,401

3,987,181

3,807,867

10,058,784

11,605,227

10,355,109

Parks, Rec., and Cultural

2,777,043

2,892,619

2,302,994

Community Development

1,965,447

1,804,891

2,199,339

Tourism Development Fund

5,232,287

4,457,277

2,934,688

1,649,033

1,869,538

1,671,149

$62,499,660

$59,584,006

$55,279,693

954,752

2,396,760

$62,499,660

$60,538,758

$57,676,453

Other Local Taxes

Other Financing Sources TOTAL REVENUES

Judicial Administration

Education

Debt Service TOTAL BEFORE TRANSFERS Transfers to Fund Balance/Net Position

TOTAL EXPENDITURES/ EXPENSES/TRANSFERS

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F–2

BUDGET SUMMARY

ALL FUNDS – BY FUND GENERAL FUND

REVENUES General Property Taxes Other Local Taxes Licenses and Permits

CAPITAL TOURISM IMPROVEMENTS DEVELOPMENT PROJECTS FUND FUND

UTILITY FUND*

PUBLIC ASSISTANCE FUND

QUARTERPATH CDA**

GRAND TOTAL

$17,466,614

12,941,300

4,400,000

2,565,000

19,906,300

158,500

Fines

200,000

Use of Money & Property

826,719

200,000

20,000

1,046,719 7,028,505

Charges for Services

415,425

6,613,080

Miscellaneous

2,368,062

247,000

265,000

619,726

3,499,788

Intergovernmental

2,772,005

1,202,770

2,756,388

6,731,163

Other Financing Sources

738,190

2,483,530

3,877,922

462,287

1,310,645

8,134,384

Transfer from General Fund

940,635

2,205,000

3,145,635

Transfer from Utility Fund

$300,000

300,000

Transfer from Sales Tax Fund

$39,632,155

$11,659,517

$5,232,287 $8,190,725

$3,021,388

$619,726

$68,355,798

UTILITY FUND*

PUBLIC ASSISTANCE FUND

QUARTERPATH CDA**

GRAND TOTAL

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

TOTAL

EXPENDITURES/ EXPENSES

GENERAL FUND

General Gov’t Admin.

$6,126,143

$345,000

$6,471,143

490,000

40,000

530,000

Public Safety

11,578,681

4,634,100

16,212,781

Public Works

3,716,370

3,640,770

7,357,140

7,753,601

Judicial Administration

Public Utilities

CAPITAL TOURISM IMPROVEMENTS DEVELOPMENT PROJECTS FUND FUND

Health and Welfare

1,881,516

3,021,388

4,902,904

Education

9,230,331

828,453

10,058,784

Parks, Rec., and Cultural

2,377,043

400,000

2,777,043

Community Development

1,086,436

259,285

619,726

1,965,447

Tourism Development Fund

5,232,287

Debt Service

1,511,909

137,124

1,649,033

$36,486,520

$11,659,517

$5,232,287

$7,890,725

$3,021,388

$619,726

$64,910,163

2,205,000

940,635

300,000

1,240,635

$39,632,155

$11,659,517

$5,232,287 $8,190,725

$3,021,388

$619,726

$68,355,798

TOTAL BEFORE TRANSFERS Transfer to Tourism Fund Transfer to General Fund Transfer to Capital Project Fund TOTAL EXPENDITURES/ EXPENSES/TRANSFERS

* Includes Utility Fund Capital Projects ** Quarterpath CDA is a fiduciary fund for collection & remittance of special assessments each year. *** Fund Balance/Net Position

Transfers are not netted on this presentation for transparency. Reconciliation to All Funds Statement: Total By Funds Statement $68,355,798 Less Transfers Between Funds 3,445,635 Less Public Assistance Transfer 1,398,503 Less Public Utilities Overhead 1,012,000 Total All Funds Statement

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

$62,499,660

F–3

BUDGET SUMMARY

GENERAL FUND

44+32+1267z REVENUES

44.1%

1.0%

32.7%

6.0%

.4%

7.0%

.5%

6.3%

GENERAL PROPERTY TAXES OTHER LOCAL TAXES LICENSES & PERMITS FINES

23.3%

1.2%

6.0%

29.2%

2.7%

9.4%

5.6%

4.7%

2.4%

GENERAL GOV’T ADMINISTRATION JUDICIAL ADMINISTRATION PUBLIC SAFETY

PUBLIC WORKS

HEALTH & WELFARE

MISCELLANEOUS

INTER-GOVERNMENTAL TRANSFER FROM G/F RESERVES

2.1%

USE OF MONEY & PROPERTY

EXPENDITURES 15.1%

CHARGES FOR SERVICES

EDUCATION

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

15+1+2910523632z

TRANSFER TO CAPITAL IMPROVEMENT FUND

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F–4

GENERAL FUND REVENUES & EXPENDITURES REVENUES

FY 2022 ADOPTED

FY 2021 ESTIMATED

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

General Proporty Taxes

$17,466,614

$15,987,450

$13,116,788

$15,424,570

$14,560,705

12,941,300

10,851,471

11,021,100

12,178,891

14,756,099

Licenses and Permits

158,500

231,950

234,225

501,907

282,660

Fines

200,000

170,000

282,000

218,387

277,729

Use of Money and Property

826,719

540,022

692,622

576,510

699,926

Charges for Services

415,425

287,530

453,470

311,829

433,572

Miscellaneous

2,368,062

2,294,200

2,453,400

2,256,257

2,316,485

Intergovernmental

2,772,005

7,043,501

3,335,031

4,232,069

3,832,286

Transfer from G/F Reserves

2,483,530

3,263,964

585,326

Transfer from Tourism Fund

2,630,566

1,598,530

Transfer from Sales Tax Fund

1,759,376

2,150,992

$39,632,155

$41,796,066

$38,602,122

$36,285,746

$37,159,461

EXPENDITURES

FY 2022 ADOPTED

FY 2021 ESTIMATED

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

General Gov’t Administration

$6,126,143

$6,869,633

$5,474,177

$4,740,325

$4,327,101

490,000

450,000

490,000

409,373

434,188

Public Safety

11,578,681

11,203,849

11,296,599

11,090,285

11,055,456

Public Works

3,716,370

3,615,979

3,610,518

3,500,710

3,491,614

Health and Welfare

1,881,516

2,147,916

1,840,509

1,677,752

1,539,311

Education

9,230,331

10,859,258

10,208,848

9,490,248

9,605,544

Parks, Rec. and Cultural

2,377,043

2,356,211

2,400,635

2,143,956

2,034,088

Community Development

1,086,436

1,041,441

1,075,837

1,028,098

1,196,864

$36,486,520

$38,544,287

$36,397,122

$34,080,746

$33,684,166

2,205,000

940,635

Transfer to Utility Fund

92,027

Transfer to Reserves

954,752

1,270,295

$39,632,155

$41,796,066

$38,602,122

$36,285,746

$37,159,461

Other Local Taxes

TOTAL REVENUES

Judicial Administration

TOTAL BEFORE FUND TRANSFERS Transfer to Tourism Fund Transfer to Capital Improvement Fund

TOTAL EXPENDITURES

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F–5

REVENUE & EXPENSE HIGHLIGHTS

GENERAL FUND REVENUES HIGHLIGHTS GENERAL PROPERTY TAXES All real estate, public service, personal, and business property taxes, including penalties and interest, are included. Overall, real estate property assessments increased, on average, 4.57%. However, reassessments (excluding new construction) increased an average of 0.79%. The adopted real estate tax rate is $0.64/$100. Personal property taxes are anticipated to increase 9.3% compared to FY21 collections, primarily due to increased NADA property valuations.

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. The FY22 Proposed Budget includes a rate increase of cigarette tax of $0.10 per pack. Overall, other local tax receipts are estimated to increase by 17.4% for FY 2022. This is primarily due to the anticipated recovery of meals and lodging tax revenues due to the expected lessening of COVID-19 restrictions. Also, actual BPOL tax revenue performed better than budgeted for FY21. The Adopted FY22 Budget adjusts for the increased revenue, although the FY22 BPOL is anticipated to be about level with FY21 actual revenue.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

OTHER LOCAL TAXES (Millons)

$16 $12 $8 $4 $0

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F–6

LICENSES & PERMITS Licenses and permits consist of city-wide 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 $502K in FY20 and expected to decrease to $233K for FY21, with totals for FY22 budgeted at $159K, based on anticipated projects in the City.

LICENSES & PERMITS (Thousands)

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

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 during FY 2019 were $278K and $218K for FY20, as COVID-19 restrictions impacted court cases and parking violations. FY21 revenues are expected to be $170K, and FY22 is budgeted at $200K.

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

LICENSES & PERMITS (Thousands)

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F–7

USE OF MONEY & PROPERTY Income from rentals of city-owned buildings, such as the Train Station, Stryker Building, Community Building, and parking fees from the Prince Williams Parking Garage are included here. Revenues totaled $700K in FY19; however, COVID-19 restrictions impacted the rental of public facilities and the use of the parking garage in FY20 and FY21. Revenue for FY20 was $576K and is expected to be $540K for FY21. The FY 22 budget includes $450K for the parking fees from the Prince Williams Parking Garage and City Management continues to evaluate parking alternatives for City Council action. It is anticipated restrictions will be gradually lifted in FY22, and revenue is budgeted at $377K.

USE OF MONEY & PROPERTY (Millons)

$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 FY19 were $434K and $312K for FY20. FY21 revenues are expected to be $288K and increase in FY22.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

CHARGES FOR SERVICES (Thousands)

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

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F–8

MICELLANEOUS 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 and $2.5 million annually. Despite level revenues within the category, two components in this category varied significantly in FY21. Utilities’ overhead charges increased about $162K in FY21 to reflect the Utility Fund’s use of General Fund administrative services. Also, FY21 saw a reduction in EMS Services, resulting in a decrease in EMS recovery fees anticipated at $321K. In part, this decrease is related to fewer calls for service during COVID-19 and in part reflects fewer calls for assistance from James City County.

MICELLANEOUS 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, VDOT 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 FY 2022. Total funding in this category will be lower than FY21 actual revenue due to Coronavirus Relief Funds received in FY21. Beginning in FY22, Sales Tax for Education will go directly from the State to the Schools. In previous years, this passed through the City.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

INTERGOVERNMENTAL (Millons)

$5 $4 $3 $2 $1 $0

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 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 3.0% or $165K compared to the current year. Some of the major factors for the increase include: • New/reclassified positions proposed in the FY 22 budget including reestablishing an Assistant City Manager position, an upgrade to a position in Finance, and adding two part-time positions– Graphic Designer and IT help-desk totaling $210K

GENERAL GOV’T ADMINISTRATION (Millions)

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

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

• Increases to service contracts $58k • Funding for increases in elections, absentee voting, redistricting etc. $26K • Benefits including VRS and employee changes in health care selection plans $71K • EDA tax incentives $27K

JUDICIAL ADMINISTRATION Judicial functions are performed by the Circuit Court, General District Court, Juvenile and Domestic Relations Court, Clerk of the Circuit Court, Commonwealth 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 $490,000 is anticipated for FY22.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

JUDICIAL ADMINISTRATION (Thousands)

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

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 10

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 VA Peninsula Regional Jail Authority, and Codes Compliance. Public Safety costs increased for FY22 by $282K, or 2.5%, compared to the FY 21 adopted budget. The increase is due primarily for four additional firefighters in the Fire Department. These four firefighters are funded 75% through a grant for the fiscal year. An additional $20K is in the adopted budget for gas and maintenance for police takehome vehicles.

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 FY22 increased $106K or 2.9% higher compared to FY21 due to service contracts increases of $27K as well as an increase use of health insurance in various divisions.

FY 20 Actual

FY 21 Budget

FY 22 Adopted

PUBLIC WORKS (Millons)

$4 $3 $2 $1 $0

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 11

HEALTH & WELFARE This category consists of the City’s contribution to the local Health Department, Colonial Behavioral Health (CBH), Olde Town Health Clinic, and the subsidy to the Public Assistance Fund and Public Assistance Transportation. Peninsula Health Center, Olde Town Medical Center, and Colonial Behavioral Health provides health services for the community. The contributions to the Health Department, CBH and Olde Towne Medical remained level with the previous year. The City’s budgeted subsidy of $1.4M to the Public Assistance Fund also remained level with FY 21’s budget. The City continues to receive a grant of $265K from the Williamsburg Community Health Foundation for the Child Health Initiative, a grant program administered by the Human Services Department.

HEALTH & WELFARE (Millions)

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

FY 19 Actual

EDUCATION The City, along with James City County, jointly fund the Williamsburg-James City County Public School system. FY22 is the fifth year of the FY18-FY22 School contract. The City’s contribution of school operating costs for FY22 is anticipated to be $9.2 M based on the joint School contract with James City County. The FY 22 budget decrease of 9.6% is due to a change in cash flow. In FY 22, the Schools will directly receive their portion of state sales tax of $842K versus a pass through from the City. Capital costs are budgeted in the Capital Improvement Projects Fund for the City’s portion of school projects next year.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 20 Actual

FY 21 Budget

FY 22 Adopted

EDUCATION (Millions)

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

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 12

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 $906,254, which is a $2K increase compared to FY21. Arts Commission contributions are funded at $159,000 for FY22. As a funding partner, James City County reimburses the City half the program costs. Overall, this category of expenditures decreased $24K or 1.0% in FY22 compared to the FY 21 budget mainly due to COVID impacts on Recreation programming.

HEALTH & WELFARE (Millions)

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

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 FY22 increased slightly, $11K or less than 1%.

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

HEALTH & WELFARE (Millions)

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 13

BUDGET SUMMARY

MAJOR FUNDING CATEGORIES FY 2022 ADOPTED

FY 2021 BUDGETED

FY 2020 ACTUAL

FY 2019 ACTUAL

$22,707,853

$23,247,551

$20,267,502

$19,710,592

1,776,924

1,692,792

1,622,786

1,677,830

III Judicial

602,158

622,066

584,524

610,562

IV Health

479,513

480,004

477,692

450,337

9,230,331

10,859,258

9,490,248

9,605,544

VI Library

906,654

904,244

909,763

871,852

VII Contr. - Outside Agencies

783,087

738,373

728,232

757,449

3,145,635

2,297,027

2,205,000

954,752

$39,632,155

$41,796,066

$36,285,746

$33,684,167

I City Departments II Constitutional Officers

V Schools

VIII Transfer to Other Funds Transfer to Fund Balance TOTAL

*This table summaries the funding history and proposed FY 2022 budget for the City’s eight major funding categories. Debt Service is included in the Capital Improvement Program budget.

57+5+21238z

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

57.3%

23.3%

4.5%

2.3%

1.5%

2.0%

1.2%

7.9%

CITY DEPARTMENTS

CONSTITUTIONAL OFFICERS JUDICIAL

HEALTH

SCHOOLS

LIBRARY

CONTR. - OUTSIDE AGENCIES TRANSFER TO OTHER FUNDS

F – 14

SECTION I

CITY DEPARTMENTS FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$69,845

$69,356

$41,338

$43,801

$41,338

Operating

118,974

137,386

123,124

88,292

97,942

$188,819

$206,742

$164,462

$132,094

$139,279

Personnel

$564

$113,561

$154,774

Operating

12,450

5,989

11,750

3,537

9,845

$12,450

$6,553

$11,750

$117,098

$164,620

Personnel

$726,320

$474,414

$518,438

$300,296

$342,019

Operating

92,950

83,918

91,466

60,825

36,043

Capital Outlay

10,000

1,200

5,000

1,106

$829,270

$559,532

$614,904

$362,227

$378,063

$1,332,035

$2,497,629

$1,132,637

$730,865

$403,578

Personnel

$249,940

$249,843

$237,397

$239,587

$236,387

Operating

94,388

75,150

101,782

77,332

101,652

$344,328

$324,993

$339,179

$316,919

$338,039

Personnel

$232,044

$238,229

$219,973

$229,537

$223,463

Operating

65,350

63,600

65,850

64,491

64,532

3,024

3,500

$297,394

$304,853

$289,323

$294,028

$287,995

1101 - CITY COUNCIL

Capital Outlay TOTAL 1102 - CLERK OF COUNCIL/ COMMUNICATIONS

Capital Outlay TOTAL 1201 - CITY MANAGER

TOTAL 1202 - NON-DEPARTMENTAL 1203 - ECONOMIC DEVELOPMENT

Capital Outlay TOTAL 1204 - CITY ATTORNEY

Capital Outlay TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 15

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$106,793

$108,582

$105,102

$104,503

$101,211

Operating

18,000

15,500

23,050

10,634

10,112

$124,793

$124,082

$128,152

$115,137

$111,323

Personnel

$237,799

$238,223

$233,810

$233,855

$222,577

Operating

23,374

22,839

28,654

23,745

17,733

$261,173

$261,062

$262,464

$257,600

$240,310

Personnel

$950,685

$920,795

$880,251

$821,786

$782,616

Operating

69,090

54,889

59,695

56,872

42,705

411

2,586

$1,019,775

$976,095

$939,946

$878,658

$827,907

Personnel

$204,057

$189,702

$182,440

$158,519

$219,921

Operating

63,925

64,100

50,498

49,798

3,000

10,272

2,141

$270,982

$256,802

$249,540

$219,289

$271,859

Personnel

$4,018,212

$3,868,381

$4,012,679

$4,036,217

$3,874,655

Operating

597,830

577,188

579,830

527,489

620,869

6,000

4,500

6,000

3,886

4,436

$4,622,042

$4,450,069

$4,598,509

$4,567,592

$4,499,960

Personnel

Operating

595,150

586,935

578,859

573,000

$595,150

$586,935

$578,859

$573,000

1205 - HUMAN RESOURCE

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 TOTAL 3102 - POLICE, E911

Capital Outlay TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 16

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$141,672

$39,660

$156,538

$34,217

$88,452

Operating

38,360

29,910

38,360

29,167

40,710

$180,032

$69,570

$194,898

$63,384

$129,162

Personnel

$4,035,343

$4,041,385

$3,807,405

$3,801,439

$3,762,306

Operating

400,340

377,540

400,540

403,502

349,290

57,500

24,500

23,000

53,006

41,598

$4,493,183

$4,443,425

$4,230,945

$4,257,946

$4,153,194

Personnel

$463,681

$418,207

$446,011

$392,942

$377,152

Operating

29,650

31,492

35,150

33,565

34,191

$493,331

$449,699

$481,161

$426,506

$411,343

Personnel

Operating

18,900

$18,900

Personnel

$254,774

$257,729

$250,181

$253,991

$252,048

Operating

21,100

19,550

21,350

15,616

19,899

$275,874

$277,279

$271,531

$269,608

$271,947

Personnel

$541,936

$544,305

$526,838

$538,537

$472,762

Operating

364,980

360,580

369,280

358,239

495,669

11,500

13,000

11,500

8,678

14,999

$918,416

$917,885

$907,618

$905,454

$983,430

3103 - PARKING GARAGE

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 17

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$216,987

$178,701

$195,976

$157,062

$194,042

Operating

21,600

22,100

18,756

16,717

Capital Outlay

10,000

8,929

13,237

$248,587

$210,801

$228,076

$184,747

$223,996

Personnel

Operating

706,400

675,900

685,100

653,215

497,730

$706,400

$675,900

$685,100

$653,215

$497,730

Personnel

$180,924

$183,411

$171,121

$179,278

$171,081

Operating

321,538

311,538

316,538

337,508

346,334

4,000

5,500

4,098

6,859

$506,462

$500,449

$493,159

$520,884

$524,274

Personnel

$533,367

$508,318

$489,786

$482,137

$461,328

Operating

469,700

420,167

440,917

432,724

390,352

$1,003,067

$928,485

$930,703

$914,861

$851,681

Personnel

$461,661

$435,562

$447,576

$433,989

$425,356

Operating

246,200

250,899

245,800

226,259

214,181

4,500

10,633

5,500

8,654

4,651

$712,361

$697,094

$698,876

$668,902

$644,188

4103 - STORMWATER OPERATIONS

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 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 18

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

Operating

1,402,003

1,667,912

1,360,505

1,200,060

1,088,974

$1,402,003

$1,667,912

$1,360,505

$1,200,060

$1,088,974

Personnel

$915,774

$916,558

$932,692

$786,580

$781,313

Operating

364,615

346,409

373,699

269,618

355,205

31,000

30,000

31,000

18,994

25,717

$1,311,389

$1,292,967

$1,337,391

$1,075,192

$1,162,236

Personnel

$70,668

$71,749

$69,598

$70,722

$67,314

Operating

5,620

7,020

6,020

7,588

5,776

Capital Outlay

1,000

300

1,100

$77,288

$79,769

$76,618

$78,610

$74,190

Personnel

$428,999

$435,169

$421,667

$427,506

$397,994

Operating

32,850

26,400

36,700

31,360

41,421

500

$462,349

$462,069

$458,867

$458,866

$439,415

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$15,041,481

$14,388,843

$14,346,817

$13,840,061

$13,650,109

Operating

7,527,372

8,751,440

7,239,832

6,309,518

5,943,160

139,000

107,268

105,500

117,922

117,324

5302 - 5305 - PUBLIC ASSISTANCE

Capital Outlay TOTAL 7101 - 7104 - RECREATION

Capital Outlay TOTAL 7108 - CEMETERY

TOTAL 8101 - PLANNING

Capital Outlay TOTAL

TOTAL CITY DEPARTMENTS

Capital Outlay

TOTAL $22,707,853 $23,247,551 $21,692,149 $20,267,502 $19,710,592

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 19

SECTION II

CONSTITUTIONAL OFFICERS FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$337,973

$330,718

$350,574

$345,003

$306,171

Operating

28,600

15,600

19,600

19,109

25,636

3,500

1,500

376

3,564

$366,573

$349,818

$371,674

$364,488

$335,370

Personnel

$66,939

$69,204

$68,168

$63,462

$65,933

Operating

4,335

4,325

5,025

3,745

3,165

$71,274

$73,529

$73,193

$67,207

$69,099

Personnel

$25,580

$19,519

$19,857

$17,362

$6,939

Operating

32,080

18,286

23,030

21,758

14,482

$57,660

$37,805

$42,887

$39,120

$21,421

Personnel

$186,137

$143,970

$147,133

$139,324

$148,384

Operating

31,395

74,486

25,770

10,700

10,033

$217,532

$218,456

$172,903

$150,025

$158,417

Personnel

Operating

$1,063,885

$1,013,185

$1,001,947

$1,093,524

$1,063,885

$1,013,185

$1,001,947

$1,093,524

1209 - COMMISSIONER OF REVENUE

Capital Outlay TOTAL 1102 - TREASURER

Capital Outlay TOTAL 1301 - ELECTORAL BOARD

Capital Outlay TOTAL 1302 - REGISTRAR

Capital Outlay TOTAL 3301 - REGIONAL JAIL

Capital Outlay TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 20

TOTAL CONSTITUTIONAL OFFICERS

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$616,629

$563,410

$585,732

$565,151

$527,427

Operating

1,160,295

1,125,882

1,086,610

1,057,259

1,146,840

3,500

1,500

376

3,564

$1,776,924

$1,692,792

$1,673,842

$1,622,786

$1,677,830

Capital Outlay

TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 21

SECTION III

JUDICIAL ADMINISTRATION FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

Operating

490,000

450,000

490,000

409,373

434,188

$490,000

$450,000

$490,000

$409,373

$434,188

Personnel

Operating

52,762

42,645

37,950

55,472

$52,762

$42,645

$37,950

$55,472

Personnel

Operating

34,822

104,847

112,627

100,732

$34,822

$104,847

$112,627

$100,732

Personnel

Operating

24,574

20,170

TOTAL

$24,574

$20,170

TOTAL JUDICIAL ADMINISTRATION

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

Operating

602,158

622,066

662,066

584,524

610,562

$602,158

$622,066

$662,066

$584,524

$610,562

2100 - JOINT COURTHOUSE

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 22

SECTION IV

HEALTH

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$111,002

$111,493

$109,181

$105,826

Olde Town Medical Center

109,511

89,511

Colonial Behavioral Health

259,000

255,000

$479,513

$480,004

$477,692

$450,337

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$16,150

$17,439

$16,147

$16,793

$16,150

$17,439

$16,147

$16,793

$9,214,181

$10,843,108

$10,191,409

$9,474,100

$9,588,751

TOTAL

$9,214,181 $10,843,108 $10,191,409

$9,474,100

$9,588,751

TOTAL SCHOOLS

$9,230,331 $10,859,258 $10,208,848

$9,490,248

$9,605,544

5101 - HEALTH AGENCIES Peninsula Health District

TOTAL

SECTION V

SCHOOLS

6101 - SCHOOL BOARD Personnel TOTAL 6103 - JOINT SCHOOL OPERATIONS Operating

SECTION VI

LIBRARY

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$906,654

$904,244

$909,763

$871,852

$906,654

$904,244

$909,763

$871,852

7302 - REGIONAL LIBRARY Operating

TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 23

SECTION VII

DEBT SERVICE FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Principal

Interest

9301 - DEBT SERVICE*

TOTAL

*Included in Capital Improvement Program (Sales Tax) Fund

SECTION VIII

TRANSFER TO OTHER AGENCIES & OTHER FUNDS FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Outside Agencies

$633,087

$587,673

$625,270

$578,232

$607,227

Arts Commission

150,000

150,700

150,000

150,222

$783,087

$738,373

$775,970

$728,232

$757,449

$2,205,000

940,635

92,027

$3,145,635

$2,297,027

$2,205,000

$954,752

CONTRIBUTIONS TO AGENCIES

TOTAL TRANSFERS TO OTHER FUNDS Transfer to Tourism Fund Transfer to Capital Project Fund Transfer to Utility Fund TOTAL TRANSFER TO RESERVES Transfer to Reserves

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 24

GENERAL FUND

SUMMARY

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$22,707,853

$23,247,551

$21,692,149

$20,267,502

$19,710,592

1,776,924

1,692,792

1,673,842

1,622,786

1,677,830

Judicial

602,158

622,066

662,066

584,524

610,562

Health

479,513

480,004

477,692

450,337

9,230,331

10,859,258

10,208,848

9,490,248

9,605,544

Library

906,654

904,244

909,763

871,852

Contr. -Outside Agencies

783,087

738,373

775,970

728,232

757,449

3,145,635

2,297,027

2,205,000

954,752

$39,632,155

$41,796,066

$38,602,122

$36,285,746

$33,684,167

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Personnel

$15,674,260

$14,968,404

$14,949,988

$14,421,360

$14,194,329

Operating

20,673,260

23,465,116

21,340,135

19,541,089

19,368,950

139,000

110,768

107,000

118,298

120,887

2,205,000

2,297,027

2,205,000

940,635

954,752

$39,632,155

$41,796,066

$38,602,122

$36,285,746

$33,684,167

BY MAJOR PROGRAMS City Departments Constitutional Officers

Schools

Transfer to Other Funds Transfer to Fund Balance

TOTAL

BY MAJOR FUNCTION

Capital Outlay Transfer to Tourism Transfer to CIP Transfer to Reserves

TOTAL

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 25

CONTRIBUTIONS TO OUTSIDE AGENCIES

FY 2022 FY 2021 ADOPTED ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 FY 22/FY 21 ACTUAL CHANGE

HUMAN SERVICES 3e Restoration

$2,000

$1,000

N/A

1,500

0.0%

19,000

0.0%

Child Development Resources

5,000

0.0%

Colonial C.A.S.A

6,000

0.0%

21,102

0.0%

Community Svcs. Agency

5,000

7,500

-33.3%

Hospice of Williamsburg

7,500

7,000

0.0%

House of Mercy

5,000

2,000

1,000

150.0%

Literacy for Life

1,000

0.0%

15,278

12,278

11,573

24.4%

Penins. Comm. On Homelessness

2,759

0.0%

Williamsburg Faith in Action

5,000

0.0%

Housing Partnership

2,500

N/A

$98,639

$93,139

$89,639

$88,434

5.9%

Local Health Department

$111,002

$111,493

$109,181

$105,826

-0.44%

Olde Town Health Clinic

109,511

89,511

0.00%

Colonial Behavioral Health

259,000

255,000

0.00%

$479,513

$480,004

$477,692

$450,337

-0.10%

Arts Commission

$150,000

$150,700

$150,000

$150,222

-0.5%

VA Arts Festival*

9,000

8,300

9,000

8,750

8.4%

VA Symph.-Lake Matoaka Concert

9,250

8,843

8,670

0.0%

$168,250

$167,843

$167,642

0.0%

ARC of Greater Williamsburg Avalon

Community Action Agency

Peninsula Agency on Aging

SUB-TOTAL HEALTH AGENCIES

SUB-TOTAL CULTURAL

SUB-TOTAL

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 26

FY 2022 FY 2021 ADOPTED ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 FY 22/FY 21 ACTUAL CHANGE

COMMUNITY AND ECONOMIC DEVELOPMENT AGENCIES Chamber of Commerce

N/A

6,500

5,500

18.2%

N/A

Farmers Market

3,800

0.0%

Federal Facilities Alliance

7,692

7,592

7,702

7,715

1.3%

Hampton Roads Planning District

30,579

30,252

12,146

12,652

1.1%

Heritage Humane Society

25,000

N/A

5,947

0.0%

14,614

14,424

14,658

1.3%

2,463

2,382

2,677

100.0%

TNCC-Site Improvements

18,489

16,026

9,863

9,036

15.4%

TNCC-Workforce Dev. Center

10,500

0.0%

Virginia Cooperative Extension

5,602

0.0%

Bike Walk

2,000

0.0%

Virginia First Cities

12,777

12,811

0.0%

Williamsburg Hotel/Motel Association*

N/A

5,000

0.00%

$135,723

$134,106

$90,275

$120,898

1.21%

$4,500

0.0%

375,975

338,378

375,975

0.0%

$380,475

$342,878

$380,475

0.0%

TOTAL CONTRIBUTIONS $1,262,600 $1,218,377 $1,224,879 $1,220,744 $1,243,420 TO OUTSIDE AGENCIES

3.1%

Colonial Soil & Water Conserva. Colonial Williamsburg Foundation*

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

Williamsburg Land Conservatory SUB-TOTAL TRANSPORTATION High Speed Rail Coalition Williamsburg Area Transport SUB-TOTAL

*Maintenance of effort funding in Tourism Fund

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 27

BUDGET SUMMARY

TOURISM FUND REVENUES

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Transfer in from General Fund

$2,205,000

2,565,000

2,303,500

2,697,850

2,697,545

3,092,355

462,287

2,744,343

Local Taxes Transfer from Fund Balance

TOTAL REVENUE $5,232,287 $7,252,843 $4,902,850 $4,902,545 $5,297,355

EXPENSES

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Administration

$251,940

$124,776

$245,095

$97,245

$38,516

Tourism Marketing

1,157,500

1,106,750

1,168,225

1,174,121

1,339,685

Tourism Grant Program

1,976,000

1,726,000

1,891,000

1,570,000

1,680,000

Grant Awards

1,470,847

1,377,293

11,860

376,000

122,458

81,462

Tourism Resiliency Program

TOTAL EXPENSES $5,232,287 $4,457,277 $3,304,320 $2,934,688 $3,058,201 BEFORE TRANSFERS

Transfer to General Fund Transfers to Capital Improvement Fund

$165,000

2,630,566

1,598,530

TOTAL EXPENSES $5,232,287 $7,252,843 $4,902,850 $2,934,688 $3,058,201 & TRANSFERS

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 28

BUDGET SUMMARY

UTILITY FUND REVENUES

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Water Service

$4,347,330

$3,790,000

$4,700,000

$4,349,873

$4,702,919

Sewer Service

2,060,250

2,000,000

2,200,000

2,115,250

2,063,225

Other Sources

352,500

396,368

373,900

384,177

560,932

20,000

7,000

70,000

65,390

94,973

Water & Sewer Availability

100,000

139,000

100,000

264,000

581,000

Transfer from Fund Balance

1,310,645

932,728

67,778

$8,190,725

$7,265,096

$7,511,678

$7,178,689

$8,003,049

EXPENSES

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

Administration

$2,380,278

$2,240,355

$2,278,008

$2,067,458

$2,023,624

1,383,623

1,281,510

1,270,807

1,119,834

1,130,401

612,866

560,728

635,005

590,039

537,840

2,661,834

2,501,632

2,777,189

2,849,905

2,637,060

Debt Service

137,124

155,669

110,887

130,349

Supplemental Water

100,000

Capital Projects

915,000

525,202

295,000

207,833

51,299

$8,190,725

$7,265,096

$7,511,678

$6,945,955

$6,510,572

232,734

1,492,477

$8,190,725

$7,265,096

$7,511,678

$7,178,689

$8,003,049

Interest Earnings

TOTAL REVENUE

Water Treatment Water System Sewage System

TOTAL EXPENSES BEFORE TRANSFERS Transfers to Fund Balance TOTAL EXPENSES AND TRANSFERS

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 29

62+30+512z REVENUES

EXPENDITURES 29.1%

1.7%

16.9%

1.2%

7.5%

11.2%

ADMINISTRATION

WATER TREATMENT

WATER SYSTEM

DEBT SERVICE

SUPPLEMENTAL WATER CAPITAL PROJECTS

32.5%

SEWAGE SYSTEM

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

63.2%

WATER SERVICE

29.9%

SEWER SERVICE

5.1%

OTHER SOURCES

.3%

INTEREST EARNINGS

1.5%

WATER & SEWER AVAILABILITY

29+17+7332111z F – 30

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. FY21 Water Service revenue was budgeted at $4,700,000; however, due to COVID19’s impact on the City’s commercial businesses, water consumption has decreased about 14%. As a result of the decreased consumption, water service revenue is anticipated to be about $3,800,000 for FY21. Consumption is expected to increase gradually in FY22 and is budgeted at $4,347,330.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

WATER SERVICE (Millons)

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

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 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. Although rates have increased, revenues are anticipated to decrease in FY 2021 due to decreased consumption due to COVID-19 restrictions’ impact on commercial businesses. Revenues from sewer service were budgeted at $2,200,000 but are anticipated to be $2,000,000 for FY21. Consumption is expected to increase in FY22 gradually and is budgeted at $2,060,250.

SEWER SERVICE (Thousands)

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

OTHER SOURCES These revenues consist of 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. A contract for the sale of timber at Waller Mill in FY 2019 resulted in revenue of $161K. Timber sales are not anticipated for FY 2021 or FY 2022, and revenue anticipated from other sources remains relatively level at $373K.

FY 20 Actual

FY 21 Budget

FY 22 Adopted

OTHER SOURCES (Thousands)

$6,000 $5,000 $4,000 $3,000 $2,000 $1,000 $0

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 32

INTEREST EARNINGS

INTEREST EARNINGS (Thousands)

Interest earnings in this fund, like any city fund, $100,000 are a product of idle resources invested under the City’s stringent investment policy and current $75,000 interest rates. The City invests in the State’s Local Government Investment Pool (LGIP) and Insured $50,000 Cash Sweep Accounts (ICS) at local banks. Interest rates have decreased during the pandemic, and combined with a decreased revenue due to lower $25,000 consumption, interest earnings are anticipated to be under $10,000 for FY21. With the increased $0 consumption anticipated in FY22 and the expectation that interest rates may increase slightly, interest earnings are budgeted at $20,000 for FY22. As of February 2021, the current annual yield for the LGIP is .11 and .26% for the ICS accounts, compared to 1.71% and 1.81%, respectively, in February 2020.

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, as discussed previously, 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 FY 2022 is $100,000.

FY 20 Actual

FY 21 Budget

FY 22 Adopted

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 33

EXPENSE HIGHLIGHTS ADMINISTRATION Administration expenses account for 29% 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 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. FY 2022, expenses for the water treatment plant are estimated to increase by about 9% compared to FY 2021. Capital expenses required by the water treatment plant are provided for in the Utility Fund Capital Improvement Program.

FY 20 Actual

FY 21 Budget

FY 22 Adopted

WATER TREATMENT (Millons)

$1.50 $1.25 $1.00 $0.75 $0.50 $0.25 $0

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 34

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 FY 2022 are expected to decrease by 3.5% from the last fiscal year due to changes in the selection of 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 FY 2022 are expected to decrease by 4.2% due to lower consumption, which reduces 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 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

SEWAGE SYSTEM (Millions)

$3.0 $2.5 $2.0 $1.5 $1.0 $.5 $0

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 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 & 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 FY 2022 budget includes $100,000, which is level with funding in the FY 2021 budget, in the event the City would need to purchase water.

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

SUPPLEMENTAL WATER (Thousands)

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 19 Actual

FY 20 Actual

FY 21 Budget

FY 22 Adopted

F – 36

BUDGET SUMMARY

PUBLIC ASSISTANCE FUND FY 2022 ADOPTED

FY 2021 BUDGETED

FY 2020 ACTUAL

FY 2019 ACTUAL

$863,135

$862,165

$459,699

$620,216

Federal

761,750

717,100

661,317

730,379

Miscellaneous

265,000

260,000

302,190

260,000

1,131,503

1,097,005

903,077

791,045

$3,021,388

$2,936,270

$2,326,283

$2,401,548

$3,021,388

$2,936,270

$2,326,283

$2,401,548

$3,021,388

$2,936,270

$2,326,283

$2,401,548

REVENUES State

City - General Fund Reserves TOTAL REVENUES

EXPENDITURES Health and Welfare TOTAL REVENUES

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

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 US Routes 60 and 199 about two 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,

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

Inc., and 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 2022 is the eighth year special assessments will be collected by the City for the QCDA.

BUDGET SUMMARY – QCDA FUND

FY 2022 ADOPTED BUDGET

EXPENDITURES Operating TOTAL EXPENDITURES

$619,726 $619,726

REVENUES Recovered Costs TOTAL REVENUES

$619,726 $619,726

F – 38

BUDGET SUMMARY

SCHEDULES

GENERAL FUND

GENERAL CAPITAL IMPROVEMENT FUND

TOURISM FUND

ASSISTANCE FUND

TOTAL

Fund Balance June 30, 2020 [audited]

$13,723,115

$26,609,840

$4,207,011

$768,671

$45,308,637

Estimated Operating Revenues Fiscal 2021

$37,406,124

$4,542,283

$2,303,500

$3,206,270

$47,458,177

Transfer from General Fund - Fiscal 2021

2,205,000

Transfer from Tourism Fund - Fiscal 2021

2,630,566

165,000

2,795,566

Transfer from Sales Tax Fund - Fiscal 2021

1,759,376

Estimated Total Revenues - General Fund

$41,796,066

$4,707,283

$4,508,500

$3,206,270

$54,218,119

Estimated Expenditures - Fiscal 2021

(38,544,287)

(9,648,229)

(7,252,843)

(3,206,270)

(58,651,629)

(2,205,000)

(92,027)

Estimated Revenues Receivable - FY2021

5,295,167

Estimated Encumbrances - Capital Improvements

(18,789,876)

GOVERNMENTAL FUNDS

Transfer to Tourism Fund Transfer to Utility Fund - Fiscal 2021

ESTIMATED FUND BALANCE JUNE 30, 2021

$14,677,867

$8,174,185 $1,462,668

$768,671 $25,083,391

Estimated Revenues - Fiscal 2022 General Property Taxes

$17,466,614

12,941,300

4,400,000

2,565,000

19,906,300

Licenses and Permits

158,500

Fines and Forfeitures

200,000

Revenue from Use of Money & Property

826,719

200,000

1,026,719

Charges for Services

415,425

2,368,062

40,000

2,772,005

1,162,770

2,205,000

$3,021,388

9,161,163

738,190

Other Local Taxes

Miscellaneous Courthouse (contingency) Intergovernmental Other Financing Sources OPERATING REVENUES

$37,148,625

$6,540,960 $4,770,000

$3,021,388 $51,480,973

Transfer from General Fund

940,635

Transfer from Utility Fund

300,000

TOTAL REVENUE

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

$37,148,625

$7,781,595 $4,770,000

$3,021,388 $52,721,608

F – 39

GENERAL FUND

GENERAL CAPITAL IMPROVEMENT FUND

TOURISM FUND

ASSISTANCE FUND

TOTAL

($6,126,143)

($345,000)

($6,471,143)

(490,000)

Public Safety

(11,578,681)

(4,634,100)

(16,212,781)

Public Works

(3,716,370)

(3,640,770)

(7,357,140)

Health and Welfare

(1,881,516)

(3,021,388)

(4,902,904)

Education

(9,230,331)

(828,453)

(10,058,784)

Parks, Recreation, and Cultural

(2,377,043)

(400,000)

(5,232,287)

(8,009,330)

Community Development

(1,086,436)

(259,285)

(1,345,721)

Courthouse (contingency)

(40,000)

Debt Service

(1,511,909)

Transfer to General Fund

Transfer to Tourism Fund

(2,205,000)

(940,635)

GOVERNMENTAL FUNDS (CONTINUED) Estimated Expenditures - Fiscal 2022 General Government Administration Judicial Administration

Transfer to Capital Improvement Fund TOTAL EXPENDITURES

($39,632,155)

($11,659,517) ($5,232,287)

($3,021,388) ($59,545,347)

ESTIMATED FUND BALANCES $12,194,337 JUNE 30, 2022

$4,296,263 $1,000,381

$768,671 $18,259,652

Total Fund Balance - General Fund - % of FY 2022 Operating Revenues

32.8%

General Fund Reserve Policy (% of operating revenues)

35.0%

Estimated Unassigned Fund Balance - General Fund - % of FY 2022 Operating Revenues

32.7%

Of the $4,296,263 Fund Balance in the General Fund CIP, approximately $3,084,924 is nonspendable (invested in land held for resale)

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 40

UTILITY FUND

UTILITY FUND Working Capital-June 30, 2020 [audited]

$8,364,721

Estimated Revenues - Fiscal 2021

6,332,368

Estimated Expenses - Fiscal 2021

(7,265,096)

Sub-total Estimated Working Capital - June 30, 2020 Less Debt Service Principal Payments

$7,431,993 (362,700)

Add Depreciation Expense (non-cash item) ESTIMATED WORKING CAPITAL JUNE 30, 2021

830,000 $7,899,293

Estimated Revenues - Fiscal 2022 Revenue from Use of Money & Property

$20,000

Charges for Services

6,860,080 TOTAL REVENUES

$6,880,080

Estimated Expenses - Fiscal 2022 Public Utilities - Operations Capital Projects Total Expenditures/Expenses Subtotal Working Capital June 30, 2022 Less Debt Service Principal Payments Add Depreciation Expense (non-cash item) ESTIMATED WORKING CAPITAL - JUNE 30, 2022

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

($7,275,725) (915,000) ($8,190,725) $6,588,648 (379,800) 830,000 $7,038,848

F – 41

CHANGES IN FUND BALANCE/WORKING CAPITAL Fiscal Years 2010-2022 (Millions)

Combined G/F, CIP, and Tourism Utility Fund Public Assistance Fund

$50 $45 $40 $35 $30 $25 $20 $15 $10 $5 $0

6/30/10 Actual

6/30/11 6/30/12 Actual Actual

6/30/13 6/30/14 Actual Actual

6/30/15 Actual

6/30/16 Actual

6/30/17 Actual

6/30/18 Actual

6/30/19 Actual

6/30/20 6/30/211 6/30/222 Actual 1

Estimated 2Budgeted

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: 6/30/19 ACTUAL

6/30/20 ACTUAL

6/30/21 ESTIMATED

6/30/22 BUDGETED

$29,713,248

$26,609,840

$8,174,185

$4,296,263

General Fund

14,308,440

13,723,115

14,677,867

12,194,377

Tourism Fund

2,239,154

4,207,011

1,462,668

1,000,381

CIP Fund

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 42

REVENUE & EXPENDITURE

TRENDS

A trend analysis of the City’s governmental funds operations shows how cycles of saving and spending have balanced overtime to maintain adequate cash reserves: FY 2011 The Municipal building project was substantially completed, along with school projects and street resurfacing. The operating budget experienced a $2.3 Million surplus, and Fund Balance remained at $26.5 Million, with the reserve ratio at 70.8%. 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 $714K 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 $218K. School projects & street resurfacing totaled $916K. 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 $1.0 Million. Sidewalk construction projects totaled $473K. City

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

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 2015 Stryker Center construction costs of $3 Million, street resurfacing costing $339K, 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 $750K. 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 & sidewalks constructed for $747K. 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 $757.3K. The ERP System replacement totaled $273.6K. 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 (Code), increasing the sales tax in the Historic Triangle (City of Williamsburg, James CitynCounty, and York County) by 1% and creating the Historic Triangle Marketing Fund to

F – 43

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 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. For more information regarding the City’s Tourism Fund, refer to page 6 of the Budget Message, pages 3 and 33 of the Budget Summaries section, and to the Tourism Fund Policy in the Budget Guide. 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. 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 and 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. 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 $29.7M, with $13.5 restricted in bond funds (new Fire Station and Police Station renovations) and $13.2M assigned for future capital projects.

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

FY 2020 FY 2020 General Fund revenues outperformed FY 2019 in all categories of revenue through February of 2020. In midMarch, 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 $1.0 million, and Business, Professional and Occupational Licenses of $156K. These decreases were offset by increases (compared to FY 2019) in Real Estate taxes of $652K, Building Permits of $182K, and Personal Property Taxes of $182K. The Capital Improvement Fund had a reduction in Sales Tax revenue of $390K 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 $4.4 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. $800K was expended in FY 2020, with $641K carried forward to FY 2021 for final invoices, for a total project cost of $1.6 million. The demolition of a derelict hotel was also completed at the cost of $465K. School Capital Improvement Projects total $865K. 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.

F – 44

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

$40M

$30M Revenues Expenditures

$20M

Fund Balance

$10M

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

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F – 45

FY 2022 ADOPTED BUDGET BUDGET SUMMARIES

F-46

BUDGET DETAILS

GENERAL FUND REVENUES LOCAL TAXES (0010110)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

40101 - CURRENT R.E. TAXES

$13,377,914

$12,050,500

$10,892,088

$11,681,895

$11,029,569

40102 - DELINQUENT R.E. TAXES

105,000

250,000

105,476

104,951

40201 - CURRENT-PUB SVC-REAL PROP TAX

350,000

346,000

335,000

333,900

328,116

500

470

700

679

680

2,000,000

1,645,000

1,162,500

1,611,973

1,517,880

35,000

30,000

34,625

37,320

1,475,000

1,532,880

722,500

1,447,691

1,400,611

40402 - DELINQ- BUS. PERS. PROP TAXES

7,200

17,100

76,947

7,198

40601 - PENALTIES-ALL PROPERTY TAXES

55,000

54,000

53,951

54,059

40601A - NON-FILE FEES-CURRENT YEAR PP

6,000

14,000

4,000

9,164

6,833

40602 - INTEREST-ALL PROPERTY TAXES

18,000

16,000

18,077

18,179

40603 - PENALTIES-ROOM AND MEAL TAX

21,000

20,000

22,396

20,880

4,500

4,000

4,566

4,248

10,000

6,000

22,130

28,871

1,500

1,100

1,310

40202 - DELINQ-PUB SVC-REAL PROP TAX 40203 - CURRENT-PUB SVC-PERS PROP TAX 40301 - CURRENT-PERS PROPERTY TAXES 40302 - DELINQ- PERS. PROPERY TAXES 40401 - CURRENT BUS. PERS. PROP TAXES

40604 - INTEREST-ROOM AND MEAL TAX 40605 - PENALTIES-BUSINESS LICENSES 40606 - INTEREST-BUSINESS LICENSES

TOTAL LOCAL TAXES $17,466,614 $15,987,450 $13,116,788 $15,424,570 $14,560,705

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–1

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$205,000

$199,000

$207,000

$202,537

$206,625

41202A - COMMUNICATION TAX

584,000

548,131

600,000

595,795

609,697

41203 - VIRGINIA NATURAL GAS

86,000

81,000

86,000

86,141

87,607

41301 - CONTRACTING

390,000

383,800

210,000

431,611

442,193

41302 - RETAIL SALES

778,800

740,000

535,500

857,853

898,647

41303 - PROFESSIONAL

350,000

285,000

260,000

398,618

410,139

41304 - REPAIRS & PERSONAL BUSINESS

430,000

290,000

320,000

485,010

578,149

1,200

1,164

1,200

1,602

1,289

41401 - CABLE TV-PEG FEES

20,000

19,000

21,600

20,262

21,650

41402 - GAS & ELECTRIC

55,100

63,000

57,993

62,556

41403 - TELEPHONE

30,000

32,000

29,956

32,854

1,200

3,600

1,200

3,600

41600 - BANK STOCK TAXES

375,000

300,000

368,697

415,100

41701 - RECORDATION TAXES

200,000

150,000

313,653

228,641

41800 - CIGARETTE TAX

135,000

118,076

140,000

126,420

140,211

$3,641,300

$3,251,471

$2,929,900

$3,977,347

$4,138,959

$2,200,000

$1,500,000

$2,360,000

$2,305,404

$3,308,661

7,100,000

6,100,000

5,731,200

5,896,140

7,308,479

$9,300,000

$7,600,000

$8,091,200

43100 - ANIMAL LICENSES (DOG)

$1,900

$1,800

$2,800

$1,866

$2,744

43302 - RENTAL INSPECTION FEES

4,000

7,000

5,050

4,750

43303 - ON STREET PARKING PERMITS

6,000

6,500

6,480

6,645

43304 - LAND USE APPLICATION FEES

2,000

3,605

5,218

600

350

325

335

329

1,000

2,000

6,300

600

1,800

500

5,880

600

55,000

66,000

248,040

65,955

UTILITY TAX & BUSINESS (0010120) 41201 - VA POWER

41305 - WHOLESALE

41404 - OTHER

TOTAL UTILITY TAX & BUSINESS ROOM & MEAL TAX (0010121) 42000 - HOTEL AND MOTEL TAXES 42100 - RESTAURANT AND FOOD TAXES TOTAL ROOM & MEAL TAX

$8,201,544 $10,617,140

PERMITS (0010130)

43305 - TRANSFER FEES 43306 - ZONING ADVERTISING FEES 43307 - ZONING & SUBDIVISION PERMITS 43308 - BUILDING PERMITS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–2

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

43309 - BUILDING INSPECTION FEES

$1,000

$8,100

$240

$2,615

43310 - ELECTRICAL PERMITS

20,000

30,000

65,643

37,907

100

400

15,000

25,000

69,475

37,157

100

400

321

400

15,000

25,000

52,126

26,492

100

400

43317 - SPECIAL USE PERMITS

1,000

950

850

2,250

43319 - SIGN PERMITS & INSPECTION FEES

3,500

3,655

3,515

1,000

2,640

2,140

10,000

4,380

13,020

43323 - OCCUPANCY PERMITS

1,000

1,300

2,337

1,416

43324 - SWATER,EROS,SEDIM CONTROL PRM

2,000

15,000

1,340

21,840

43327 - SOLICITOR PERMITSBINGO,RAFFLE

100

250

390

43331 - TAXI DRIVER

200

400

250

400

43333 - FIRE PREVENTION

200

300

43335 - FIRE PROTECTION

6,000

10,000

8,237

16,470

43336 - REZONING

1,000

1,700

43338 - PRECIOUS METAL PERMIT

200

43340 - TOUR GUIDES

300

1,000

375

1,775

150

525

43349 - SITE PLAN REVIEW FEES

6,000

7,143

15,382

43350 - BUILDING PLAN REVIEW FEES

739

4,500

7,000

8,535

7,122

100

$158,500

$231,950

$234,225

$501,907

$282,660

PERMITS (CONTINUED)

43311 - ELECTRICAL INSPECTION FEES 43312 - PLUMBING PERMITS 43313 - PLUMBING INSPECTION FEES 43314 - MECHANICAL PERMITS 43314A - MECHANICAL INSPECTION PERMITS

43320 - RIGHT OF WAY PERMITS 43322 - ELEVATOR PERMITS

43341 - TOUR GUIDE PERMIT

43405 - GAS PERMITS 43406 - GAS INSPECTION FEES TOTAL PERMITS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–3

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$170,000

$150,000

$145,000

$147,955

$165,431

30,000

20,000

137,000

70,432

112,298

$200,000

$170,000

$282,000

$218,387

$277,729

$7,200

9,456

9,344

47201B - RENT- CITY SQUARE LOTS 1,2,3

37,341

36,254

29,812

34,362

47202 - RENT - COMMUNITY BLDG.

15,500

50,000

30,135

52,625

47203 - RENT- MUNICIPAL CENTER

15,600

450,000

167,400

320,000

261,535

262,541

25,000

30,146

36,307

100,439

106,978

116,942

133,432

800

2,600

1,854

2,347

47208 - RENT - STRYKER BLDG

1,680

4,200

47208A - STRYKER BLDG ROOM RENTALS

1,600

3,280

1,736

1,982

47213 - RENT-210A STRAWBERRY PLAINS

6,000

10,800

3,641

10,800

47214 - RENT - 743 SCOTLAND STREET

6,000

12,000

4,068

150,103

91,774

60,186

133,385

$826,719

$540,022

$692,622

$576,510

$699,926

FINES (0010140) 45101 - COURT FINES AND FORFEITURES 45102 - PARKING FINES TOTAL FINES USE OF MONEY & PROPERTY (0010150) 47201 - RENT - GENERAL PROPERTY 47201A - RENT- LONGHILL PROPERTY

47204 - RENT - PARKING FEES PGPG 47204A - RENT - PARKING FEES 47205 - SALE OF SURPLUS EQUIPMENT 47207 - RENT - TRAIN STATION 47207A - COMMISSIONS-TRAIN STATION

47215 - RENT-TRIANGLE BLDG TOTAL USE OF MONEY & PROPERTY

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–4

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$1,300

$1,130

$1,370

$1,366

300

500

280

672

$1,600

$1,130

$1,870

$1,646

$2,038

$17,500

$9,000

$20,000

$8,151

$21,488

400303 - WALLER MILL PARK RENTALS

80,000

90,000

79,000

49,601

79,623

400304 - WALLER MILL PARK ENTRANCE FEES

50,000

61,000

53,500

33,410

49,785

400

367

407

15,000

18,000

14,878

19,451

135,000

18,000

158,000

88,549

141,862

40,000

8,000

44,000

28,510

47,631

400309 - WALLER MILL DOG PARK FEES

7,500

8,000

7,245

8,956

400310 - WALLER MILL PARK PROGRAMS

7,000

8,000

4,399

10,276

12,000

14,000

7,112

12,741

400601 - SALE OF MAPS,SURVEYS, ETC

200

800

110

665

400602 - SALE OF PUBLICATIONS

400

800

400603 - SALE OF CEMETERY LOTS

22,600

35,000

20,000

32,500

16,350

400604 - GRAVE OPENINGS

24,000

35,000

24,000

32,300

19,100

2,225

3,500

3,050

2,400

$413,825

$286,400

$451,600

$310,183

$431,534

CHARGES FOR SERVICES (0010160) 48103 - SHERIFFS FEES 48201 - COMMONWEALTHS ATTORNEY FEES TOTAL CHARGES FOR SERVICES CHARGES FOR COMMUNITY DEV (0010161) 400302 - TENNIS FEES

400305 - VENDING MACHINES 400306 - CLASSES 400307 - ATHLETICS 400308 - MISCELLANEOUS

400311 - WALLER MILL PARK RETAIL SALES

400605 - GRAVE STONE FOUNDATIONS TOTAL CHARGES FOR COMMUNITY DEV

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–5

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$125,000

$139,386

$131,105

410905 - EMS RECOVERY FEES

522,613

320,500

650,000

664,324

649,103

410910 - EMERGENCY SVCS AGREEMENT

217,399

120,000

41,250

50,500

38,000

46,574

96,458

100

105

108

3,500

2,300

4,000

4,169

3,236

24,000

26,095

24,098

7,900

8,000

7,959

$941,762

$650,300

$969,100

$1,008,611

$1,032,067

$53,745

$56,132

1,000

9,500

11,000

9,744

10,949

36,000

37,000

31,588

35,045

38,000

$37,000

$83,500

$48,000

$95,077

$102,126

$95,430

$80,000

$75,800

$77,858

$75,458

430400 - TREASURER

18,935

18,400

18,935

18,347

430600 - REGISTRAR/ELECTORAL BOARD

57,520

37,000

51,330

37,500

$171,885

$135,935

$131,200

$148,123

$131,304

$2,563,120

$6,824,066

$3,155,831

$3,988,870

$3,598,857

1,494,000

842,301

1,391,001

1,287,212

415,176

400,000

415,176

399,592

30,000

1,970,969

1,947,403

1,877,530

1,877,532

1,859,430

1,770

5,611

MISCELLANEOUS (0010189) 410902 - PMTS IN LIEU OF TAXES,LOC,ENTI

410916 - OTHER 410919 - ROYALTIES 410920 - COLLECTION ADM FEES 410921 - FISCAL AGENT FEES 410925 - PORT ANNE MTCE FEES TOTAL MISCELLANEOUS NON-CATEGORICAL AID (0010220) 420106 - TAX ON DEEDS (GRANTORS TAX) 420107 - ROLLING STOCK TAXES 420108 - RENTAL CAR TAXES 420110 - SKILL GAMES GAMBLING TAX TOTAL NON-CATEGORICAL AID SHARED COSTS (0010230) 430300 - COMMISSIONER OF REVENUE

TOTAL SHARED COSTS CATEGORICAL AID (0010240) 0010240 - CATEGORICAL AID 440201 - STATE SALES TAX 440401 - 599 FUNDS 440402 - EMERGENCY SERVICES GRANTS-CD 440406 - STREET & SIDEWALKS 440410 - ASSET FORFEITURE PROCEEDS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–6

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

440411 - LITTER PREVENTION & RECYCLING

$5,600

$6,000

$4,883

$6,202

440413 - FEDERAL POLICE/FIRE GRANTS

7,500

21,172

16,420

133,875

64,575

440415 - VDHCD STATE GRANT

139,020

13,540

440420 - CARES ACT FUNDING FROM STATE

2,726,522

219,127

440480 - MISC STATE GRANT

10,828

$2,563,120

$6,824,066

$3,155,831

$3,988,870

$3,598,857

450500 - ENTERPRISE FUNDOVERHEAD

$1,012,000

$855,646

$847,893

450600 - ARTS COMMISSION

79,500

84,000

79,500

265,000

520,000

260,000

450800 - OVERTIME/POLICE SERVICES

51,800

24,400

78,300

30,880

53,325

450900 - OVERTIME/FIRE SERVICES

18,000

8,000

50,000

21,620

43,700

$1,426,300

$1,643,900

$1,484,300

$1,247,646

$1,284,418

$2,483,530

$3,263,964

44530 - TRANSFER FROM(TO) TDF

2,630,566

1,598,530

2,205,000

44535 - TRANSFER FROM SALES TAX FUND

1,759,376

2,150,992

$2,483,530

$4,389,942

$7,013,486

$2,205,000

CATEGORICAL AID (CONTINUED)

440414 - FEMA SAFER GRANT

TOTAL CATEGORICAL AID OTHER CATEGORICAL AID (0010410)

450750 - WHF GRANT

TOTAL OTHER CATEGORICAL AID TRANSFER FROM RESERVES (0010510) 44500 - TRANSFER FROM FUND BALANCE

TOTAL TRANSFER FROM RESERVES

TOTAL REVENUES $39,632,155 $41,796,066 $38,602,122 $35,700,420 $34,954,461

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–7

BUDGET DETAILS

GENERAL FUND EXPENDITURES FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$38,400

$38,449

$38,400

$38,515

$38,400

2,938

2,400

2,938

2,888

2,938

28,507

2,376

63,700

61,850

58,300

58,550

53006 - PRINTING

300

363

53007 - ADVERTISING

2,000

3,701

3,960

25,000

26,000

21,000

534

8,859

55201 - POSTAGE

55307 - PUBLIC OFFICIAL LIABILITY

5,237

4,845

55401 - OFFICE SUPPLIES

1,218

662

2,000

3,000

2,000

3,167

1,743

400

130

3,000

200

3,000

241

908

22,874

8,484

8,542

2,000

7,394

947

55893 - CITIZEN SURVEY

19,150

10,000

8,415

55895 - PROMOTIONAL CITY VIDEO

TOTAL CITY COUNCIL

$188,819

$206,742

$164,462

$132,092

$139,279

CITY COUNCIL (0011101) 51001 - SALARIES & WAGES 52001 - FICA 52002 - RETIREMENT-VRS 52005 - HOSPITALIZATION 52006 - GROUP LIFE INSURANCE 53002 - PROFESSIONAL SERVICES

53008A - SPECIAL EVENTS

55413 - OTHER OPERATING SUPPLIES 55501 - TRAVEL -MILEAGE 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS 55869 - CONTINGENCY

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–8

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$445

$88,790

$109,113

52001 - FICA

6,735

8,014

52002 - RETIREMENT-VRS

11,781

15,522

52005 - HOSPITALIZATION

5,151

20,670

52006 - GROUP LIFE INSURANCE

1,076

1,432

52010 - WORKERS COMPENSATION

52016 - TRAINING

2,000

500

1,500

53006 - PRINTING

5,000

2,904

9,638

55401 - OFFICE SUPPLIES

55413 - OTHER OPERATING SUPPLIES

5,000

450

250

445

145

$12,450

$6,553

$11,750

$117,098

$164,620

$544,070

$348,242

$394,555

$230,135

$269,697

3,600

2,880

52001 - FICA

41,625

25,295

30,185

16,585

19,286

52002 - RETIREMENT-VRS

83,490

54,100

60,641

32,169

29,721

52005 - HOSPITALIZATION

49,885

42,017

27,790

14,260

17,188

7,250

4,760

5,267

2,997

2,778

550

470

52011 - CAR ALLOWANCE

7,200

7,228

7,200

7,256

6,231

52013 - EDUCATION ASSISTANCE

5,250

53002 - PROFESSIONAL SERVICES

42,000

42,140

40,000

21,279

800

366

1,318

1,000

10,216

400

663

461

10,300

9,800

7,850

7,280

6,405

55305 - MOTOR VEHICLE INSURANCE

672

613

55307 - PUBLIC OFFICIAL LIABILITY

3,928

3,633

55308 - GENERAL LIABILITY

102

CLERK OF COUNCIL (0011102) 51001 - SALARIES & WAGES

55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS 55894 - PUBLICATION RESOURCES TOTAL CLERK OF COUNCIL CITY MANAGER (0011201) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

53006 - PRINTING 53007 - ADVERTISING 55201 - POSTAGE 55203 - TELECOMMUNICATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G–9

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$1,412

$2,213

55408 - VEHICLE POWERED EQUIPMENT-SUPP

554081 - CAR & TRUCK SUPPLIES

554083 - GAS & OIL

434

455

55411 - BOOKS & SUBSCRIPTIONS

1,000

600

1,147

846

55413 - OTHER OPERATING SUPPLIES

8,000

7,267

4,479

10,000

2,700

10,000

2,711

4,407

7,000

6,277

4,868

10,000

1,200

5,000

1,106

$829,270

$559,532

$614,904

$362,227

$378,063

$257,330

$252,281

$283,300

2,500

2,434

2,020

55302 - FIRE INSURANCE

44,300

43,426

43,700

55305 - MOTOR VEHICLE INSURANCE

44,550

43,677

46,000

55306 - SURETY BONDS

1,400

1,362

1,400

55307 - PUBLIC OFFICIAL LIABILITY

37,050

36,314

25,500

55308 - GENERAL LIABILITY

13,640

13,371

22,300

130,000

60,000

131,480

47,940

51,296

52,300

67,000

45,000

52,281

46,215

55873 - LIVING WAGE INCREASE

25,000

55873A - HEALTHCARE CONTINGENCY

438,000

50,000

245,017

63,400

61,509

55,855

56,638

56,814

55875 - ECONOMIC DEVELOP. CONTINGENCY

110,000

55876 - CONTRIBUTION EDA TAX INCENTIVE

112,565

86,065

172,786

139,253

CITY MANAGER (CONTINUED) 55401 - OFFICE SUPPLIES

55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS 57002 - FURNITURE & FIXTURES TOTAL CITY MANAGER NON-DEPARTMENTAL (0011202) 52010 - WORKERS COMPENSATION 55301 - BOILER INSURANCE

55869 - CONTINGENCY 55872 - CREDIT CARD FEES

55873B - PERSONNEL CONTINGENCY 55874 - LINE OF DUTY ACT

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 10

NON-DEPARTMENTAL (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$25,000

$10,000

$27,000

55897 - EMERGENCY SUPPLIES/ SERVICES

31,552

55898 - CARES ACT EXPENDITURES

1,553,577

219,127

55898A - VDHCD COVID-19 EXPENDITURES

91,613

13,540

$1,332,035

$2,497,629

$1,132,637

$730,865

$403,578

$189,895

$186,493

$179,800

$181,279

$175,249

3,012

2,760

6,555

52001 - FICA

14,530

15,336

13,755

13,707

13,692

52002 - RETIREMENT-VRS

29,095

28,662

27,549

25,220

24,320

52005 - HOSPITALIZATION

13,890

13,900

14,260

14,291

52006 - GROUP LIFE INSURANCE

2,530

2,450

2,393

2,361

2,280

52016 - TRAINING

1,900

400

600

12,000

9,000

12,000

17,814

9,016

53007 - ADVERTISING

2,000

2,496

53008B - MARKETING

665

8,807

53009A - EXISTING BUSINESS PROGRAMS

5,000

1,800

5,000

2,771

2,931

55203 - TELECOMMUNICATION

2,000

2,883

2,000

1,205

2,668

970

1,507

6,500

9,300

5,947

55501 - TRAVEL -MILEAGE

250

55502 - TRAVEL-BUSINESS RECRUITMENT

5,000

1,000

5,000

2,752

3,565

55504 - TRAVEL -CONVENTION & EDUCATION

8,900

1,000

8,900

4,972

12,518

55801 - DUES & ASSOCIATION MEMBERSHIPS

4,120

4,000

4,120

2,881

3,255

$297,610

$276,426

$283,767

$285,412

$286,641

55895 - PROMOTIONAL CITY VIDEO

TOTAL NON-DEPARTMENTAL ECONOMIC DEVELOPMENT (0011203) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME

53002 - PROFESSIONAL SERVICES

55401 - OFFICE SUPPLIES 55413 - OTHER OPERATING SUPPLIES

TOTAL ECONOMIC DEVELOPMENT

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 11

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$143,275

$147,990

$142,424

$143,596

$139,685

51003 - SALARIES-PART TIME

31,055

21,124

30,576

29,749

52001 - FICA

13,330

13,697

12,511

12,755

12,276

52002 - RETIREMENT-VRS

22,194

23,211

21,759

19,674

19,059

52005 - HOSPITALIZATION

20,260

20,265

20,796

20,670

1,930

2,016

1,890

1,865

1,812

52010 - WORKERS COMPENSATION

275

212

52016 - TRAINING

425

53002 - PROFESSIONAL SERVICES

50,000

49,976

50,028

530043 - MAINTENANCE, OFFICE EQUIPMENT

2,100

1,500

2,100

1,239

1,065

53005B - OTHER LEGAL FEES

1,500

972

1,077

53006 - PRINTING

500

332

55201 - POSTAGE

300

224

55203 - TELECOMMUNICATION

500

814

129

55308 - GENERAL LIABILITY

2,857

2,887

55401 - OFFICE SUPPLIES

825

791

55411 - BOOKS & SUBSCRIPTIONS

4,200

5,271

4,143

55413 - OTHER OPERATING SUPPLIES

1,500

1,200

1,500

342

395

600

460

55504 - TRAVEL -CONVENTION & EDUCATION

2,750

1,400

2,750

524

1,274

55801 - DUES & ASSOCIATION MEMBERSHIPS

1,900

955

1,872

3,024

3,500

$297,394

$304,853

$289,323

$294,028

$287,995

$69,642

$70,910

$68,276

$68,118

$65,701

5,328

5,224

4,853

4,668

52002 - RETIREMENT-VRS

10,639

11,260

10,431

9,841

9,320

52005 - HOSPITALIZATION

20,260

20,265

20,796

20,670

924

928

906

894

852

1,500

5,500

786

1,314

CITY ATTORNEY (0011204) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE

55501 - TRAVEL -MILEAGE

57002 - FURNITURE & FIXTURES TOTAL CITY ATTORNEY HUMAN RESOURCES (0011205) 51001 - SALARIES & WAGES 52001 - FICA

52006 - GROUP LIFE INSURANCE 52016 - TRAINING

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 12

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

55801 - DUES & ASSOCIATION MEMBERSHIPS

$500

$700

$388

55880 - QUEST

3,000

1,500

3,000

1,543

850

55894 - PUBLICATION RESOURCES

8,000

4,500

6,000

55896 - EMPLOYEE ASSISTANCE PROGRAM

5,000

4,000

5,000

3,417

2,798

$124,793

$124,082

$128,152

$115,137

$111,323

53003 - PROFESSIONAL SERVICES OTHER

$4,000

$1,112

$3,867

530042 - MAINTENANCE, BUILDINGS

20,000

25,000

9,945

25,193

4,000

5,448

3,643

1,000

445

53033 - EXTERMINATING CONTRACT

1,000

300

1,000

55101 - ELECTRICITY

3,500

4,500

9,000

3,293

7,663

55103 - UTILITIES WATER/SEWER

2,500

1,500

4,000

2,341

3,580

55301A - INSURANCE

1,736

1,430

1,595

1,402

55403A - LANDSCAPING

500

55407 - REPAIR & MAINTENANCE SUPPLIES

600

224

440

101

125

174

8,882

9,230

8,633

$46,718

$48,567

$55,412

$31,507

$51,398

$228,005

$223,165

$226,960

$229,494

$211,124

52001 - FICA

17,445

17,075

17,365

16,301

15,022

52002 - RETIREMENT-VRS

34,995

33,000

34,769

31,547

28,890

52005 - HOSPITALIZATION

54,488

68,460

64,715

48,399

52006 - GROUP LIFE INSURANCE

3,040

2,990

3,020

2,945

2,737

52016 - TRAINING

2,500

2,000

4,000

2,285

1,205

53002 - PROFESSIONAL SERVICES

1,500

5,000

53006 - PRINTING

2,500

3,800

3,479

HUMAN RESOURCES (CONTINUED)

55885 - SELF PROGRAM

TOTAL HUMAN RESOURCES TRIANGLE BUILDING MANAGEMENT (0011206)

53005 - SERVICE CONTRACTS 53007 - ADVERTISING

55413 - OTHER OPERATING SUPPLIES 55651 - REAL ESTATE TAXES TOTAL TRIANGLE BUILDING MANAGEMENT COMMISSIONER OF THE REVENUE (0011209) 51001 - SALARIES & WAGES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 13

COMMISSIONER OF THE REVENUE (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$3,000

$3,789

$4,288

3,900

3,863

4,610

954

937

400

275

295

11,500

2,000

1,189

1,124

300

324

253

2,500

1,000

3,000

2,205

4,016

500

425

430

57002 - FURNITURE & FIXTURES

1,000

1,500

376

2,450

57007 - ADP EQUIPMENT

2,500

1,113

$366,573

$349,818

$371,674

$364,488

$335,370

$163,743

$166,533

$160,535

$161,854

$158,754

52001 - FICA

12,526

12,740

12,281

11,808

11,669

52002 - RETIREMENT-VRS

25,192

25,300

24,699

22,332

19,598

52005 - HOSPITALIZATION

34,150

31,450

34,150

35,056

30,106

2,188

2,200

2,145

2,117

1,863

688

587

1,450

100

1,450

12,384

8,780

2,740

53006 - PRINTING

500

600

973

619

53007 - ADVERTISING

100

128

55201 - POSTAGE

1,450

3,000

1,582

2,874

55203 - TELECOMMUNICATION

3,820

5,220

3,630

3,120

55305 - MOTOR VEHICLE INSURANCE

448

408

55307 - PUBLIC OFFICIAL LIABILITY

3,928

3,633

55401 - OFFICE SUPPLIES

701

554081 - CAR & TRUCK SUPPLIES

554

750

116

1,386

2,500

100

4,500

3,907

989

420

585

650

325

550

$261,173

$261,062

$262,464

$257,600

$240,310

55201 - POSTAGE 55203 - TELECOMMUNICATION 55401 - OFFICE SUPPLIES 55411 - BOOKS & SUBSCRIPTIONS 55413 - OTHER OPERATING SUPPLIES 55501 - TRAVEL -MILEAGE 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS

TOTAL COMMISSIONER OF THE REVENUE CITY ASSESSOR (0011210) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 53002 - PROFESSIONAL SERVICES

55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL CITY ASSESSOR

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 14

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$42,629

$43,790

$41,800

$38,721

$37,283

2,000

753

1,518

52001 - FICA

3,261

3,445

2,631

2,463

52002 - RETIREMENT-VRS

6,513

6,540

6,398

5,308

5,088

52005 - HOSPITALIZATION

13,970

12,842

13,970

15,545

19,098

52006 - GROUP LIFE INSURANCE

566

587

555

503

484

52016 - TRAINING

300

700

250

294

243

2,910

2,897

2,440

189

258

500

300

375

365

225

$71,274

$73,529

$73,193

$67,207

$69,099

$694,160

$660,275

$637,701

$594,558

$568,101

10,070

320

53,105

50,510

48,785

44,279

42,221

52002 - RETIREMENT-VRS

106,525

101,880

97,884

82,717

77,146

52005 - HOSPITALIZATION

87,640

89,210

87,380

91,087

86,994

9,255

8,850

8,501

7,724

7,215

1,101

939

52013 - EDUCATION ASSISTANCE

5,250

5,760

2,862

52016 - TRAINING

3,000

149

53002 - PROFESSIONAL SERVICES

19,850

7,800

6,300

8,175

884

530043 - MAINTENANCE, OFFICE EQUIPMENT

200

10,000

11,043

9,335

650

55201 - POSTAGE

9,000

8,013

7,334

55203 - TELECOMMUNICATION

6,000

9,030

8,867

8,881

448

408

TREASURER (0011213) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME

530043 - MAINTENANCE, OFFICE EQUIPMENT 55201 - POSTAGE 55203 - TELECOMMUNICATION 55401 - OFFICE SUPPLIES 55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL TREASURER FINANCE (0011214) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME 52001 - FICA

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

53006 - PRINTING 53007 - ADVERTISING

55305 - MOTOR VEHICLE INSURANCE

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 15

FINANCE (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

55306 - SURETY BONDS

$681

$638

55307 - PUBLIC OFFICIAL LIABILITY

786

727

55308 - GENERAL LIABILITY

408

387

55401 - OFFICE SUPPLIES

1,917

1,555

554081 - CAR & TRUCK SUPPLIES

130

350

130

211

554083 - GAS & OIL

250

120

550

570

632

55411 - BOOKS & SUBSCRIPTIONS

160

3,850

3,825

1,910

2,031

10,000

7,000

10,000

5,638

5,421

1,600

2,384

1,600

2,384

1,389

57002 - FURNITURE & FIXTURES

411

1,480

57007 - ADP EQUIPMENT

1,107

$1,019,775

$976,095

$939,946

$878,658

$827,907

51001 - SALARIES & WAGES

$147,213

$139,395

$146,070

$126,921

$178,725

51002 - SALARIES & WAGES OVERTIME

750

300

750

631

557

52001 - FICA

11,319

10,730

11,240

9,725

13,773

52002 - RETIREMENT-VRS

22,556

24,060

22,432

17,454

22,321

52005 - HOSPITALIZATION

20,260

12,495

1,959

2,165

1,948

1,644

2,122

2,751

2,348

500

1,800

1,728

763

530042 - MAINTENANCE, BUILDINGS

4,000

4,300

3,988

53005 - SERVICE CONTRACTS

4,000

8,768

4,106

500

53008 - LAUNDRY & DRY CLEANING

6,800

6,869

7,380

55101 - ELECTRICITY

9,575

8,773

9,510

55413 - OTHER OPERATING SUPPLIES 55501 - TRAVEL - MILEAGE 55504 - TRAVEL - CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS

TOTAL FINANCE CITY SHOP (0011221)

51003 - SALARIES-PART TIME

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 53004 - PROFESSIONAL SRV REPAIR&MAINT 530041 - MAINTENANCE, CARS & TRUCKS

53007 - ADVERTISING

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 16

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$5,820

$5,702

$6,468

1,600

1,775

1,545

813

250

311

426

55301 - BOILER INSURANCE

160

152

55302 - FIRE INSURANCE

2,563

2,380

55305 - MOTOR VEHICLE INSURANCE

448

408

55308 - GENERAL LIABILITY

204

193

55401 - OFFICE SUPPLIES

130

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

130

557

55407 - REPAIR & MAINTENANCE SUPPLIES

150

892

136

4,000

2,851

4,759

21,000

123

609

2,500

2,492

3,210

132

800

1,125

1,016

55413 - OTHER OPERATING SUPPLIES

1,000

1,988

1,707

57005 - MOTOR VEHICLES & EQUIPMENT

3,000

10,272

2,141

$270,982

$256,802

$249,540

$219,289

$271,859

51001 - SALARIES & WAGES

$6,970

$6,639

$6,446

$6,639

$6,446

51003 - SALARIES-PART TIME

17,250

11,490

12,000

10,215

1,360

1,390

1,411

508

493

53002 - PROFESSIONAL SERVICES

5,270

530043 - MAINTENANCE, OFFICE EQUIPMENT

18,250

11,100

13,000

12,876

3,881

7,500

4,635

4,000

6,045

53007 - ADVERTISING

250

500

55201 - POSTAGE

350

275

350

423

498

CITY SHOP (CONTINUED) 55102 - HEATING 55203 - TELECOMMUNICATION 55204 - RADIO

55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES 554083 - GAS & OIL 554084 - POWERED EQUIPMENT SUPPLIES 55410 - UNIFORMS & APPAREL

TOTAL CITY SHOP ELECTORAL BOARD (0011301)

52001 - FICA

53006 - PRINTING

55401 - OFFICE SUPPLIES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 17

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$2,000

$1,300

$1,450

$1,084

$377

180

55413 - OTHER OPERATING SUPPLIES

250

366

250

102

55501 - TRAVEL -MILEAGE

300

180

300

320

3,000

1,384

3,365

180

170

$57,660

$37,805

$42,887

$39,120

$21,421

$111,855

$86,307

$85,260

$90,366

$105,693

17,500

7,000

12,000

1,130

2,038

9,895

7,138

7,445

6,533

8,044

52002 - RETIREMENT-VRS

17,260

14,193

13,155

11,797

13,724

52005 - HOSPITALIZATION

28,127

28,130

28,373

17,557

1,500

1,205

1,143

1,098

1,305

53006 - PRINTING

2,000

1,000

2,000

304

371

53007 - ADVERTISING

1,100

550

1,100

14,500

9,000

4,574

1,771

3,120

698

720

250

107

490

3,000

629

671

100

200

6,200

4,500

6,275

-488

2,890

525

250

55898 - CARES ACT EXPENDITURES

52,241

1,144

58002 - LEASE/RENT OF BUILDINGS

600

300

$217,532

$218,456

$172,903

$150,025

$158,417

$490,000

$450,000

$490,000

$409,373

$434,188

$490,000

$450,000

$490,000

$409,373

$434,188

ELECTORAL BOARD (CONTINUED) 55402 - FOOD SUPPLIES, FOOD SERV SUPP 55411 - BOOKS & SUBSCRIPTIONS

55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL ELECTORAL BOARD REGISTRAR (0011302) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME 52001 - FICA

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

TOTAL REGISTRAR COURTHOUSE (0012100) 55899 - JOINT ACTIVITIES TOTAL COURTHOUSE

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 18

POLICE (0013101)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$2,608,315

$2,465,500

$2,560,138

$2,531,375

$2,440,405

51002 - SALARIES & WAGES OVERTIME

160,000

176,240

160,000

167,707

194,237

51003 - SALARIES-PART TIME

14,615

48,500

14,615

68,967

67,030

51006 - DISCRETIONARY LEAVE

55,000

76,362

61,058

51008 - SALARIES OVERTIME & TRAFFIC

54,800

27,400

78,300

59,942

70,230

52001 - FICA

223,121

214,900

213,136

209,959

52002 - RETIREMENT-VRS

393,635

375,000

387,568

344,673

329,633

52005 - HOSPITALIZATION

474,541

508,500

475,208

415,077

34,185

31,300

33,658

32,827

30,671

66,019

56,357

52012 - CLOTHING ALLOWANCE

6,000

6,313

6,000

5,771

2,625

52013 - EDUCATION ASSISTANCE

8,000

9,000

3,900

5,558

52016 - TRAINING

55,000

49,000

55,000

23,682

25,705

53001 - PROFESSIONAL HEALTH SERVICES

25,000

10,922

18,952

53002 - PROFESSIONAL SERVICES

6,500

7,849

8,314

53003 - PROFESSIONAL SERVICES OTHER

210

105

530041 - MAINTENANCE, CARS & TRUCKS

26,000

16,000

23,226

15,451

3,000

4,300

3,000

4,342

4,475

530043 - MAINTENANCE, OFFICE EQUIPMENT

500

490

53004V - ABANDONED VEHICLES

300

150

300

150,000

83,663

135,947

1,500

2,000

2,500

1,380

2,010

400

725

400

725

325

8,000

7,492

7,456

20,000

15,300

20,000

15,372

17,381

55102 - HEATING

2,330

1,800

2,330

1,761

2,154

55201 - POSTAGE

2,500

3,557

3,145

55203 - TELECOMMUNICATION

48,500

48,299

41,666

55204 - RADIO

35,000

38,611

39,675

160

152

51009 - COMPENSATION SPECIAL EVENTS

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

530042 - MAINTENANCE, BUILDINGS

53005 - SERVICE CONTRACTS 53007 - ADVERTISING 53033 - EXTERMINATING CONTRACT 53099 - DETECTIVE FUNDS 55101 - ELECTRICITY

55301 - BOILER INSURANCE

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 19

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

55302 - FIRE INSURANCE

$4,485

$4,165

55305 - MOTOR VEHICLE INSURANCE

9,403

8,576

55306 - SURETY BONDS

681

638

55307 - PUBLIC OFFICIAL LIABILITY

524

484

55308 - GENERAL LIABILITY

13,326

12,810

55401 - OFFICE SUPPLIES

11,738

14,184

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

500

272

598

55407 - REPAIR & MAINTENANCE SUPPLIES

500

300

500

345

554081 - CAR & TRUCK SUPPLIES

8,000

8,500

8,000

8,719

10,962

5,957

6,068

554083 - GAS & OIL

65,000

55,000

56,243

53,726

55409 - POLICE SUPPLIES

45,000

48,320

74,928

55410 - UNIFORMS & APPAREL

30,000

41,000

30,000

47,329

55,419

1,000

1,055

55413 - OTHER OPERATING SUPPLIES

20,000

12,034

12,663

55416 - AMMUNITION

12,000

10,373

9,588

2,000

2,004

2,089

110

55504 - TRAVEL - CONVENTION & EDUCATION

10,000

7,000

10,000

7,018

15,472

55504A - TRAVEL - EXTRADITION OF PRISONER

1,000

4,076

2,723

55801 - DUES & ASSOCIATION MEMBERSHIPS

4,300

2,500

4,227

57002 - FURNITURE & FIXTURES

3,000

1,500

3,000

1,277

1,603

57005 - MOTOR VEHICLES & EQUIPMENT

3,000

1,973

2,832

57007 - ADP EQUIPMENT

410

58001 - LEASE/RENT OF EQUIPMENT

226

TOTAL POLICE

$4,622,042

$4,450,069

$4,598,509

$4,567,592

$4,499,960

$595,150

$586,935

$578,859

$573,000

$595,150

$586,935

$578,859

$573,000

POLICE (CONTINUED)

554082 - TIRES

55411 - BOOKS & SUBSCRIPTIONS

55418 - FORENSICS 55501 - TRAVEL - MILEAGE

POLICE DISPATCH (0013102) 53002 - PROFESSIONAL SERVICES TOTAL POLICE DISPATCH

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 20

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$60,000

$1,000

$75,750

$11,939

$38,313

51002 - SALARIES & WAGES OVERTIME

1,109

1,632

42,160

17,000

42,160

13,806

16,944

10,022

1,400

12,080

1,815

3,803

52002 - RETIREMENT-VRS

8,490

11,573

1,296

5,525

52005 - HOSPITALIZATION

20,260

13,970

3,032

20,794

740

1,005

118

502

1,100

939

53005D - MAINTENANCE-GARAGE EQUIPMENT

2,000

8,689

53008 - LAUNDRY & DRY CLEANING

2,360

22,200

19,000

22,200

20,381

22,118

1,800

1,550

1,800

1,523

1,691

5,446

5,058

10,000

5,000

10,000

1,817

3,154

$180,032

$69,570

$194,898

$63,384

$129,162

$4,493,183

$4,443,425

$4,230,945

$4,257,946

$4,153,194

51001 - SALARIES & WAGES

2,634,058

2,639,135

2,443,202

2,396,381

2,372,237

51002 - SALARIES & WAGES OVERTIME

106,000

97,036

88,873

51006 - DISCRETIONARY LEAVE

80,000

72,000

80,793

71,535

51009 - COMPENSATION SPECIAL EVENTS

20,000

10,000

50,000

27,840

37,990

52001 - FICA

201,505

217,780

200,522

190,467

186,472

52002 - RETIREMENT-VRS

384,512

409,140

355,249

321,104

315,425

52005 - HOSPITALIZATION

575,873

551,800

549,580

554,702

569,273

33,395

35,530

30,852

30,434

29,995

102,680

90,506

52013 - EDUCATION ASSISTANCE

12,000

19,000

12,000

16,042

14,046

52016 - TRAINING

29,000

30,458

18,330

53001 - PROFESSIONAL HEALTH SERVICES

23,000

19,000

23,000

10,844

10,342

PARKING GARAGE (0013103)

51003 - SALARIES-PART TIME 51006 - DISCRETIONARY LEAVE 52001 - FICA

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

55101 - ELECTRICITY 55203 - TELECOMMUNICATION 55302 - FIRE INSURANCE 55407 - REPAIR & MAINTENANCE SUPPLIES TOTAL PARKING GARAGE FIRE (0013201) 0013201 - FIRE

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 21

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

53002 - PROFESSIONAL SERVICES

$34,000

$30,000

$34,000

$33,660

$33,296

530041 - MAINTENANCE, CARS & TRUCKS

26,000

20,000

26,000

35,506

25,745

530042 - MAINTENANCE, BUILDINGS

15,000

13,000

15,000

18,962

15,025

530044 - MAINTENANCE, POWERED EQUIPMENT

1,500

800

1,500

1,341

730

39,500

35,000

39,500

32,301

28,155

763

1,200

1,242

760

21,000

19,664

20,120

55102 - HEATING

5,240

4,075

3,942

55201 - POSTAGE

600

500

800

282

666

55203 - TELECOMMUNICATION

24,000

19,419

20,812

55204 - RADIO

52,000

40,075

33,276

55301 - BOILER INSURANCE

160

152

55302 - FIRE INSURANCE

3,844

3,570

55305 - MOTOR VEHICLE INSURANCE

12,089

11,026

55307 - PUBLIC OFFICIAL LIABILITY

484

55308 - GENERAL LIABILITY

611

580

55401 - OFFICE SUPPLIES

2,721

1,868

55402 - FOOD SUPPLIES, FOOD SERV SUPP

1,000

843

1,144

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

5,000

4,626

5,012

55407 - REPAIR & MAINTENANCE SUPPLIES

3,500

2,000

3,500

1,765

1,798

554081 - CAR & TRUCK SUPPLIES

15,000

19,714

17,725

9,954

1,630

554083 - GAS & OIL

36,000

30,000

36,000

29,018

35,756

55410 - UNIFORMS & APPAREL

18,000

23,000

18,000

18,201

17,060

300

126

55413 - OTHER OPERATING SUPPLIES

8,500

10,710

6,579

55415 - FIRE PREVENTION

7,000

6,000

7,000

4,183

6,611

20,000

16,000

20,000

18,877

10,892

1,000

1,724

361

FIRE (CONTINUED)

53005 - SERVICE CONTRACTS 53007 - ADVERTISING 53033 - EXTERMINATING CONTRACT 55101 - ELECTRICITY

554082 - TIRES

55411 - BOOKS & SUBSCRIPTIONS

55419 - EMS SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 22

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

55801 - DUES & ASSOCIATION MEMBERSHIPS

$1,000

$565

$906

57001 - MACHINERY & EQUIPMENT

12,000

15,000

11,107

10,449

57002 - FURNITURE & FIXTURES

1,000

2,500

1,000

1,018

580

57003 - COMMUNICATIONS EQUIPMENT

7,000

6,885

4,344

37,500

33,995

26,226

$4,493,183

$4,443,425

$4,230,945

$4,257,946

$4,153,194

$1,063,885

$1,013,185

$1,001,947

$1,093,524

$1,063,885

$1,013,185

$1,001,947

$1,093,524

$52,762

$42,645

$37,950

$55,472

$52,762

$42,645

$37,950

$55,472

$34,822

$104,847

$112,627

$100,732

$34,822

$104,847

$112,627

$100,732

$24,574

$20,170

$24,574

$20,170

FIRE (CONTINUED)

57006A - EQUIPMENT-VA POWER FUNDS TOTAL FIRE JAIL (0013301) 53009 - PURCHASE OF SER FROM OTHER GOV TOTAL JAIL JUVENILE DETENTION (0013303) 53009B - JUVENILE DETENTION TOTAL JUVENILE DETENTION GROUP HOME COMMISSION (0013304) 53009C - GROUP HOME COMMISSION TOTAL GROUP HOME COMMISSION COLONIAL COMMUNITY CORRECTIONS (0013305) 53009D - COLONIAL COMM CORRECTIONS TOTAL COLONIAL COMMUNITY CORRECTIONS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 23

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$334,005

$298,091

$329,765

$287,054

$275,326

52001 - FICA

25,551

22,484

25,230

21,537

20,621

52002 - RETIREMENT-VRS

51,284

45,382

50,624

39,496

37,397

52005 - HOSPITALIZATION

48,387

35,995

36,984

36,731

4,454

3,863

4,397

3,744

3,555

4,126

3,522

2,500

3,500

4,500

4,423

1,193

53002 - PROFESSIONAL SERVICES

500

1,065

53004 - PROFESSIONAL SRV REPAIR&MAINT

300

530041 - MAINTENANCE, CARS & TRUCKS

500

530043 - MAINTENANCE, OFFICE EQUIPMENT

100

53006 - PRINTING

500

700

500

403

446

53007 - ADVERTISING

200

342

200

53008C - PUBLIC EDUCATION

400

600

367

165

55201 - POSTAGE

800

278

385

7,500

6,513

6,107

55305 - MOTOR VEHICLE INSURANCE

1,791

1,634

55307 - PUBLIC OFFICIAL LIABILITY

3,928

3,633

55308 - GENERAL LIABILITY

306

290

55401 - OFFICE SUPPLIES

1,339

1,150

55408 - VEHICLE POWERED EQUIPMENT-SUPP

1,000

788

635

554083 - GAS & OIL

2,500

2,793

2,499

55410 - UNIFORMS & APPAREL

1,000

697

1,026

55411 - BOOKS & SUBSCRIPTIONS

1,500

1,000

1,500

3,135

4,334

55413 - OTHER OPERATING SUPPLIES

2,500

3,300

2,068

1,431

55415B - ENFORCEMENT ACTION

5,000

1,105

3,854

169

2,500

5,000

2,098

4,663

350

490

$493,331

$449,699

$481,161

$426,506

$411,343

CODES COMPLIANCE (0013401) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING

55203 - TELECOMMUNICATION

554081 - CAR & TRUCK SUPPLIES 554082 - TIRES

55501 - TRAVEL -MILEAGE 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL CODES COMPLIANCE

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 24

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$18,900

$188,738

$191,464

$185,037

$187,045

$176,784

52001 - FICA

14,438

14,537

14,155

14,040

13,031

52002 - RETIREMENT-VRS

28,834

28,954

28,269

25,561

24,121

52005 - HOSPITALIZATION

20,260

20,265

20,796

32,297

2,504

2,514

2,455

2,423

2,293

4,126

3,522

200

230

53002 - PROFESSIONAL SERVICES

8,000

7,000

8,000

5,290

6,700

530041 - MAINTENANCE, CARS & TRUCKS

600

1,039

1,059

1,000

548

5,000

4,749

4,925

55307 - PUBLIC OFFICIAL LIABILITY

1,047

969

55308 - GENERAL LIABILITY

204

193

55401 - OFFICE SUPPLIES

589

55408 - VEHICLE POWERED EQUIPMENT-SUPP

554081 - CAR & TRUCK SUPPLIES

1,000

1,648

1,349

554083 - GAS & OIL

1,600

1,119

1,547

55410 - UNIFORMS & APPAREL

800

296

643

55411 - BOOKS & SUBSCRIPTIONS

150

1,950

1,150

1,950

1,098

800

250

$275,874

$277,279

$271,531

$269,608

$271,947

ANIMAL CONTROL (0013501) 53009 - PURCHASE OF SER FROM OTHER GOV TOTAL ANIMAL CONTROL ENGINEERING (0014101) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING

53007 - ADVERTISING 55201 - POSTAGE 55203 - TELECOMMUNICATION

55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL ENGINEERING

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 25

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$339,650

$344,225

$327,370

$322,021

$283,585

51002 - SALARIES & WAGES OVERTIME

4,000

5,000

4,000

1,932

2,644

52001 - FICA

26,290

25,650

25,350

22,769

20,245

52002 - RETIREMENT-VRS

52,265

52,426

50,428

44,943

39,507

52005 - HOSPITALIZATION

115,191

115,310

111,866

96,853

4,540

1,813

4,380

4,293

3,708

30,714

26,220

500

5,500

4,000

5,500

6,457

5,830

4,599

862

530045 - MAINTENANCE, SIGNS & ST MRKNGS

2,000

274

2,565

530046 - MAINTENANCE, TRAFFIC CONTROL

5,000

7,000

5,000

875

7,006

105,033

500

3,000

4,317

3,331

230,000

222,909

247,327

105

3,720

3,633

3,954

960

932

1,256

55302 - FIRE INSURANCE

1,281

1,190

55305 - MOTOR VEHICLE INSURANCE

8,955

8,168

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55308 - GENERAL LIABILITY

815

773

55401 - OFFICE SUPPLIES

157

55407 - REPAIR & MAINTENANCE SUPPLIES

9,000

9,948

8,461

554081 - CAR & TRUCK SUPPLIES

21,000

20,000

25,000

15,277

18,919

432

1,176

20,500

19,000

20,500

17,514

19,946

554084 - POWERED EQUIPMENT SUPPLIES

1,500

611

466

554085 - SIGNS & ST MARKINGS SUPPLIES

8,500

8,882

9,058

55410 - UNIFORMS & APPAREL

3,500

4,000

3,500

3,269

2,955

STREETS (0014102)

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 530041 - MAINTENANCE, CARS & TRUCKS 530042 - MAINTENANCE, BUILDINGS

53005 - SERVICE CONTRACTS 53007 - ADVERTISING 53008 - LAUNDRY & DRY CLEANING 55101 - ELECTRICITY 55201 - POSTAGE 55203 - TELECOMMUNICATION 55204 - RADIO

554082 - TIRES 554083 - GAS & OIL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 26

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$49,200

$46,000

$49,200

$46,816

$46,432

600

300

57001 - MACHINERY & EQUIPMENT

5,000

6,500

5,000

4,376

3,357

57008 - PEDESTRIAN IMPROVEMENTS

6,000

4,302

10,855

500

787

$918,416

$917,885

$907,618

$905,454

$983,430

51001 - SALARIES & WAGES

$128,106

$102,231

$127,590

$98,727

$124,332

51002 - SALARIES & WAGES OVERTIME

3,000

674

2,204

52001 - FICA

10,030

7,264

9,990

6,992

9,013

52002 - RETIREMENT-VRS

19,620

10,432

19,544

13,486

17,187

52005 - HOSPITALIZATION

54,527

34,155

36,005

39,695

52006 - GROUP LIFE INSURANCE

1,704

1,247

1,697

1,178

1,611

53005 - SERVICE CONTRACTS

5,000

4,905

4,541

100

55413 - OTHER OPERATING SUPPLIES

16,500

17,000

13,763

12,129

57010 - BUILDING

10,000

8,929

13,237

$248,587

$210,801

$228,076

$184,747

$223,996

$706,400

$675,900

$685,100

$653,215

$497,730

3,800

2,500

3,500

3,888

3,497

53031 - GARBAGE CONTRACT

415,000

400,000

387,940

373,726

53032 - RECYCLING PROGRAM

225,000

213,000

223,200

201,515

62,447

20,000

19,132

19,074

3,100

2,400

2,227

2,379

53035 - GARBAGE DISPOSAL

28,500

27,000

25,000

27,763

25,857

55899A - ADMINISTRATION FEE-VPSA

11,000

10,750

$706,400

$675,900

$685,100

$653,215

$497,730

STREETS (CONTINUED) 55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL - CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS

58001 - LEASE/RENT OF EQUIPMENT TOTAL STREETS STORMWATER MANAGEMENT (0014103)

554083 - GAS & OIL

TOTAL STORMWATER MANAGEMENT SOLID WASTE COLLECTION (0014203) 0014203 - SOLID WASTE COLLECTION 53009 - PURCHASE OF SER FROM OTHER GOV

53033A - HOUSEHOLD CHEMICALS 53034 - COMPUTER RECYCLING

TOTAL SOLID WASTE COLLECTION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 27

BUILDING FACILITIES & MAINTENANCE (0014307)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$123,239

$125,934

$115,344

$121,865

$114,187

51002 - SALARIES & WAGES OVERTIME

7,000

4,804

6,716

52001 - FICA

9,963

9,669

9,360

9,380

8,929

52002 - RETIREMENT-VRS

18,827

18,906

17,622

16,722

15,576

52005 - HOSPITALIZATION

20,260

20,265

20,796

20,670

1,635

1,642

1,530

1,584

1,481

4,126

3,522

1,000

289

530042 - MAINTENANCE, BUILDINGS

56,818

64,521

73,135

530044 - MAINTENANCE, POWERED EQUIPMENT

1,000

329

135,000

128,800

137,207

133,240

53008 - LAUNDRY & DRY CLEANING

2,900

2,085

2,722

53033 - EXTERMINATING CONTRACT

3,000

4,200

1,230

614

99,000

95,000

99,000

92,641

95,934

55102 - HEATING

6,990

7,445

8,724

55203 - TELECOMMUNICATION

3,430

3,318

3,890

55301 - BOILER INSURANCE

1,319

1,257

55302 - FIRE INSURANCE

12,815

11,901

55307 - PUBLIC OFFICIAL LIABILITY

242

55308 - GENERAL LIABILITY

1,630

1,546

55401 - OFFICE SUPPLIES

470

338

55402 - FOOD SUPPLIES, FOOD SERV SUPP

2,500

1,500

2,500

1,370

1,806

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

1,800

1,000

2,000

699

3,037

55407 - REPAIR & MAINTENANCE SUPPLIES

2,000

2,998

1,467

554081 - CAR & TRUCK SUPPLIES

200

2,466

554083 - GAS & OIL

700

772

1,013

55410 - UNIFORMS & APPAREL

500

573

562

4,500

5,300

4,300

3,950

4,272

200

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING

53005 - SERVICE CONTRACTS

55101 - ELECTRICITY

554082 - TIRES

55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 28

BUILDING FACILITIES & MAINTENANCE (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$1,000

$1,394

500

4,000

4,098

5,465

$506,462

$500,449

$493,159

$520,884

$524,274

$381,483

$386,987

$371,285

$363,083

$347,139

51003 - SALARIES-PART TIME

28,700

52001 - FICA

31,380

28,821

28,405

26,915

25,578

52002 - RETIREMENT-VRS

58,589

59,274

57,015

50,369

47,700

52005 - HOSPITALIZATION

28,127

28,130

28,875

28,700

5,088

5,109

4,951

4,743

4,504

52010 - WORKERS COMPENSATION

409

52013 - EDUCATION ASSISTANCE

7,742

7,298

52016 - TRAINING

2,500

2,000

2,500

1,695

3,950

530047 - MAINTENANCE-PHONES

2,000

1,930

2,019

530048 - HARDWARE MAINTENANCE

47,000

44,450

37,950

39,750

530049 - MAINTENANCE-SOFTWARE

250,150

233,217

225,984

177,250

53004D - MAINTENANCE-COMPUTERS

55,000

50,000

55,000

48,702

50,357

53004E - MAINTENANCE-VIDEO EQUIPMENT

12,300

12,000

10,000

9,502

53004F - MAINTENANCE-MAPPING SYSTEM

11,000

10,500

10,479

21,533

53004H - MAINTENANCE-PRINTERS

5,000

4,000

5,000

4,962

4,506

53005C - MAINTENANCE-COPIERS

18,000

16,500

12,500

18,585

11,353

53009 - PURCHASE OF SER FROM OTHER GOV

8,500

8,738

8,475

53,000

50,000

58,855

57,309

55307 - PUBLIC OFFICIAL LIABILITY

242

55308 - GENERAL LIABILITY

1,082

1,029

55401 - OFFICE SUPPLIES

495

719

750

266

4,000

2,500

2,243

500

250

500

$1,003,067

$928,485

$930,703

$914,861

$851,681

57001 - MACHINERY & EQUIPMENT 57002 - FURNITURE & FIXTURES 57010 - BUILDING TOTAL BUILDING FACILITIES & MAINTENANCE INFORMATION TECHNOLOGY (0014308) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE

55203 - TELECOMMUNICATION

55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS TOTAL INFORMATION TECHNOLOGY

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 29

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$271,913

$268,617

$265,850

$265,209

$255,426

51002 - SALARIES & WAGES OVERTIME

1,500

224

2,636

51003 - SALARIES-PART TIME

21,000

3,026

18,000

9,242

14,160

52001 - FICA

22,523

19,939

21,835

19,364

19,310

52002 - RETIREMENT-VRS

45,079

42,858

40,904

36,653

35,489

52005 - HOSPITALIZATION

94,931

94,935

94,186

90,304

3,915

3,691

3,552

3,484

3,335

5,502

4,696

52013 - EDUCATION ASSISTANCE

800

1,000

125

52016 - TRAINING

500

536

135

168,000

136,186

125,696

3,345

1,000

4,500

1,000

872

2,951

530044 - MAINTENANCE, POWERED EQUIPMENT

700

200

700

158

-351

53008 - LAUNDRY & DRY CLEANING

2,800

3,346

2,744

2,000

1,989

2,189

55302 - FIRE INSURANCE

1,281

1,190

55305 - MOTOR VEHICLE INSURANCE

1,791

1,634

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55308 - GENERAL LIABILITY

306

290

55401 - OFFICE SUPPLIES

127

27,500

27,281

29,428

800

1,099

822

817

4,000

7,568

6,729

686

1,430

554083 - GAS & OIL

8,500

7,104

8,764

554084 - POWERED EQUIPMENT SUPPLIES

4,300

2,500

4,500

2,438

5,122

55410 - UNIFORMS & APPAREL

3,300

3,500

2,475

1,635

16,700

19,700

16,700

27,892

14,167

5,500

3,076

5,524

LANDSCAPING (0014309)

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

53002 - PROFESSIONAL SERVICES 53002A - EOC - RECOVERY 530041 - MAINTENANCE, CARS & TRUCKS

55201 - POSTAGE 55203 - TELECOMMUNICATION

55403 - AGRICULTURAL SUPPLIES 55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES

55411 - BOOKS & SUBSCRIPTIONS 55413 - OTHER OPERATING SUPPLIES 55415A - LITTER CONTROL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 30

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$500

$143

$75

100

230

57005 - MOTOR VEHICLES & EQUIPMENT

3,500

4,500

8,460

6,011

58001 - LEASE/RENT OF EQUIPMENT

1,000

6,133

1,000

194

-1,360

0015101 - PUBLIC HEALTH

220,513

221,004

218,692

195,337

55601 - PAYMENT TO LOCAL HEALTH DEPT

111,002

111,493

109,181

105,826

55602 - PMT TO OLDE TOWN HEALTH CLINIC

109,511

89,511

$712,361

$697,094

$698,876

$668,902

$644,188

$259,000

$255,000

$259,000

259,000

$259,000

$255,000

$2,000

$805

$2,000

55701 - GENERAL RELIEF-LOCAL CONT

770,967

735,664

666,602

610,000

55703 - COMPREHENSIVE SERVICES ACT

227,650

136,590

99,842

15,000

5,000

30,000

7,886

7,885

5,691

55707 - AT-RISK PREVENTION

30,000

15,000

55708 - SUMMER YOUTH PROGRAM

25,000

35,000

265,000

520,000

260,000

55,000

30,000

47,407

$1,398,503

$1,664,412

$1,357,005

$1,198,077

$1,085,533

LANDSCAPING (CONTINUED) 55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS

TOTAL LANDSCAPING COMMUNITY SERVICES BOARD (0015205) 55602A - COLONIAL BEHAVIORAL HEALTH TOTAL COMMUNITY SERVICES BOARD PUBLIC ASSISTANCE (0015302) 55305 - MOTOR VEHICLE INSURANCE

55705 - YOUTH & SENIOR INITIATIVE 55706 - COMPREHENSIVE SVC ACTADMIN

55709 - WHF GRANT 55710 - HOMELESSNESS PREVENTION 55714 - VDHCD COVID-19 STATE GRANT TOTAL PUBLIC ASSISTANCE

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 31

PUBLIC ASSISTANCE-TRANSPORT (0015305)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

530041 - MAINTENANCE, CARS & TRUCKS

$150

$65

554081 - CAR & TRUCK SUPPLIES

150

220

554082 - TIRES

200

124

3,000

1,960

3,032

$3,500

$1,983

$3,441

$15,000

$16,200

$15,000

$15,600

1,150

1,239

1,147

1,193

$16,150

$17,439

$16,147

$16,793

$9,214,181

$9,062,079

$8,126,418

$8,318,484

56002A - SALES TAX FOR EDUCATION

1,494,000

842,301

1,347,682

1,270,267

56003 - SCHOOLS CARES ACT ALLOCATION

287,029

$9,214,181 $10,843,108 $10,191,409

$9,474,100

$9,588,751

554083 - GAS & OIL TOTAL PUBLIC ASSISTANCE TRANSPORT SCHOOL BOARD (0016101) 51001 - SALARIES & WAGES 52001 - FICA TOTAL SCHOOL BOARD SCHOOL OPERATIONS (0016103) 56001 - SCHOOLS

TOTAL SCHOOL OPERATIONS RECREATION ADMINISTRATION (0017101) 51001 - SALARIES & WAGES

$167,530

$171,414

$180,160

$165,597

$160,221

51003 - SALARIES-PART TIME

78,000

70,000

78,000

57,280

77,123

52001 - FICA

12,816

17,012

19,760

16,599

17,694

52002 - RETIREMENT-VRS

25,667

26,172

27,620

23,060

21,207

52005 - HOSPITALIZATION

28,127

28,130

28,875

29,131

2,229

2,238

2,399

2,157

1,998

2,751

2,122

52016 - TRAINING

800

1,000

249

890

53001 - PROFESSIONAL HEALTH SERVICES

300

100

300

135

338

498

400

10,000

8,000

10,000

7,337

9,462

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION

53004 - PROFESSIONAL SRV REPAIR&MAINT 530041 - MAINTENANCE, CARS & TRUCKS 530042 - MAINTENANCE, BUILDINGS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 32

RECREATION ADMINISTRATION (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

530043 - MAINTENANCE, OFFICE EQUIPMENT

$100

$40

$83

530044 - MAINTENANCE, POWERED EQUIPMENT

1,000

684

1,053

47,100

42,000

47,100

32,371

43,678

800

500

1,000

478

786

53008 - LAUNDRY & DRY CLEANING

107

53033 - EXTERMINATING CONTRACT

3,940

3,000

3,940

880

1,280

34,000

36,000

36,200

31,035

38,142

55102 - HEATING

2,700

3,000

2,675

2,745

55201 - POSTAGE

100

3,000

3,134

3,747

3,086

55302 - FIRE INSURANCE

6,407

5,951

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55308 - GENERAL LIABILITY

306

290

55401 - OFFICE SUPPLIES

975

1,013

3,000

2,500

3,000

1,291

3,055

100

554083 - GAS & OIL

446

55411 - BOOKS & SUBSCRIPTIONS

100

2,600

1,472

1,750

2,000

1,500

2,000

587

919

55801 - DUES & ASSOCIATION MEMBERSHIPS

800

550

610

0017102 - RECREATION PARKS

339,280

343,229

342,947

215,393

264,922

51001 - SALARIES & WAGES

109,260

108,430

110,000

57,775

46,291

51003 - SALARIES-PART TIME

130,000

86,599

127,869

8,358

15,564

18,360

10,839

13,013

52002 - RETIREMENT-VRS

16,859

16,908

16,973

6,448

5,687

52005 - HOSPITALIZATION

15,734

8,135

6,247

7,902

1,464

1,438

1,474

575

519

52010 - WORKERS COMPENSATION

5,502

4,245

53002 - PROFESSIONAL SERVICES

709

1,800

4,966

2,517

53005 - SERVICE CONTRACTS 53007 - ADVERTISING

55101 - ELECTRICITY

55203 - TELECOMMUNICATION

55405 - LAUNDRY HOUSEKEEP JANITOR SUP 55408 - VEHICLE POWERED EQUIPMENT-SUPP

55413 - OTHER OPERATING SUPPLIES 55501 - TRAVEL -MILEAGE 55504 - TRAVEL -CONVENTION & EDUCATION

52001 - FICA

52006 - GROUP LIFE INSURANCE

530042 - MAINTENANCE, BUILDINGS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 33

RECREATION ADMINISTRATION (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$2,000

$1,326

$1,624

53005 - SERVICE CONTRACTS

9,700

8,500

9,700

3,778

8,630

53006 - PRINTING

1,000

500

1,000

210

973

400

500

167

361

55101 - ELECTRICITY

3,700

3,900

3,036

3,801

55203 - TELECOMMUNICATION

3,555

3,933

3,616

55302 - FIRE INSURANCE

1,922

1,785

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55308 - GENERAL LIABILITY

204

193

55401 - OFFICE SUPPLIES

676

786

7,000

4,473

10,020

100

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

2,000

1,737

1,743

55407 - REPAIR & MAINTENANCE SUPPLIES

1,500

242

1,018

250

178

554081 - CAR & TRUCK SUPPLIES

406

554083 - GAS & OIL

600

462

217

1,500

218

1,369

55413 - OTHER OPERATING SUPPLIES

4,800

3,025

3,910

55414 - MERCHANDISE FOR RESALE

8,000

7,000

8,000

4,165

7,228

55801 - DUES & ASSOCIATION MEMBERSHIPS

300

150

300

140

160

57001 - MACHINERY & EQUIPMENT

500

636

427

57005 - MOTOR VEHICLES & EQUIPMENT

6,000

4,363

5,800

58001 - LEASE/RENT OF EQUIPMENT

3,000

1,169

1,745

$427,109

$420,572

$451,993

$387,893

$425,971

530044 - MAINTENANCE, POWERED EQUIPMENT

53007 - ADVERTISING

55403 - AGRICULTURAL SUPPLIES 55404 - MEDICAL SUPPLIES

55408 - VEHICLE POWERED EQUIPMENT-SUPP

554084 - POWERED EQUIPMENT SUPPLIES 55410 - UNIFORMS & APPAREL 55411 - BOOKS & SUBSCRIPTIONS

TOTAL RECREATION ADMINISTRATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 34

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$202,307

$206,332

$199,830

$192,989

$162,566

51002 - SALARIES & WAGES OVERTIME

316

51003 - SALARIES-PART TIME

28,000

25,000

24,885

24,227

52001 - FICA

16,777

17,215

17,205

18,706

17,601

52002 - RETIREMENT-VRS

33,723

26,172

30,718

28,174

22,850

52005 - HOSPITALIZATION

35,994

36,260

37,191

27,604

2,929

2,712

2,668

2,642

2,106

11,691

9,020

145,000

135,000

145,000

96,919

134,316

53004 - PROFESSIONAL SRV REPAIR&MAINT

200

115

186

530041 - MAINTENANCE, CARS & TRUCKS

200

218

6,000

5,805

4,721

530043 - MAINTENANCE, OFFICE EQUIPMENT

250

105

206

530044 - MAINTENANCE, POWERED EQUIPMENT

500

415

6,000

1,724

2,594

53006 - PRINTING

500

300

500

128

463

53007 - ADVERTISING

500

800

386

340

53008 - LAUNDRY & DRY CLEANING

150

300

111

12,500

12,900

10,097

12,867

100

3,470

4,370

4,101

3,801

55301 - BOILER INSURANCE

200

190

55302 - FIRE INSURANCE

1,922

1,785

55305 - MOTOR VEHICLE INSURANCE

1,343

1,225

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55308 - GENERAL LIABILITY

204

193

55401 - OFFICE SUPPLIES

442

549

2,500

1,931

2,098

500

727

RECREATION PROGRAMS (0017104)

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 53002 - PROFESSIONAL SERVICES

530042 - MAINTENANCE, BUILDINGS

53005 - SERVICE CONTRACTS

55101 - ELECTRICITY 55201 - POSTAGE 55203 - TELECOMMUNICATION

55405 - LAUNDRY HOUSEKEEP JANITOR SUP 55407 - REPAIR & MAINTENANCE SUPPLIES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 35

RECREATION PROGRAMS (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$250

$49

250

350

250

565

800

3,700

2,658

3,630

300

233

284

1,000

800

1,200

437

977

55412 - EDUCATIONAL & RECREATIONAL SUP

9,000

8,500

9,000

7,520

7,867

55413 - OTHER OPERATING SUPPLIES

9,000

10,000

12,000

5,185

6,126

55504 - TRAVEL -CONVENTION & EDUCATION

1,500

2,000

123

400

300

400

220

290

13,000

6,699

11,484

500

316

500

58001 - LEASE/RENT OF EQUIPMENT

8,000

7,000

8,000

5,810

5,763

TOTAL RECREATION PROGRAMS

$545,000

$529,166

$542,451

$471,906

$471,342

51001 - SALARIES & WAGES

$44,135

$45,290

$43,269

$43,626

$41,442

51002 - SALARIES & WAGES OVERTIME

1,800

1,734

1,304

52001 - FICA

3,514

3,410

3,450

3,231

3,029

52002 - RETIREMENT-VRS

6,743

6,771

6,610

5,977

5,655

52005 - HOSPITALIZATION

13,890

13,895

14,260

14,173

586

588

574

520

538

52010 - WORKERS COMPENSATION

1,375

1,174

530044 - MAINTENANCE, POWERED EQUIPMENT

400

53008 - LAUNDRY & DRY CLEANING

400

393

476

55101 - ELECTRICITY

600

331

591

2,000

3,000

2,000

2,335

2,404

55307 - PUBLIC OFFICIAL LIABILITY

262

242

55403 - AGRICULTURAL SUPPLIES

55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES 554083 - GAS & OIL 554084 - POWERED EQUIPMENT SUPPLIES 55410 - UNIFORMS & APPAREL 55411 - BOOKS & SUBSCRIPTIONS

55801 - DUES & ASSOCIATION MEMBERSHIPS 57001 - MACHINERY & EQUIPMENT 57005 - MOTOR VEHICLES & EQUIPMENT

CEMETERY (0017108)

52006 - GROUP LIFE INSURANCE

55203 - TELECOMMUNICATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 36

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$393

554083 - GAS & OIL

120

554084 - POWERED EQUIPMENT SUPPLIES

500

55413 - OTHER OPERATING SUPPLIES

2,000

4,179

1,504

57006 - REPURCHASE OF CEMETERY LOTS

1,000

300

1,100

TOTAL CEMETERY

$77,288

$79,769

$76,618

$78,610

$74,190

$5,519

906,654

904,244

871,852

$906,654

$904,244

$909,763

$871,852

$301,075

$306,228

$295,175

$306,103

$289,498

872

4,547

52001 - FICA

23,032

22,347

22,585

22,379

21,785

52002 - RETIREMENT-VRS

46,269

47,954

45,362

40,930

40,624

52005 - HOSPITALIZATION

54,605

52,273

36,830

4,018

4,035

3,940

3,848

3,772

1,100

939

2,000

2,500

4,000

375

4,403

53001A - COMPREHENSIVE PLAN

4,126

384

53002 - PROFESSIONAL SERVICES

1,125

53004 - PROFESSIONAL SRV REPAIR&MAINT

100

530041 - MAINTENANCE, CARS & TRUCKS

250

100

500

282

53006 - PRINTING

2,000

1,500

2,000

307

1,908

53007 - ADVERTISING

7,000

5,720

6,995

55201 - POSTAGE

1,200

1,100

1,200

1,528

1,130

55203 - TELECOMMUNICATION

6,000

7,000

8,018

6,924

55305 - MOTOR VEHICLE INSURANCE

672

613

55307 - PUBLIC OFFICIAL LIABILITY

3,928

3,633

CEMETERY (CONTINUED) 554082 - TIRES

REGIONAL LIBRARY (0017302) 55413A - BLDGS, GRNDS MAINTENANCE & MATERIALS 56002 - REGIONAL LIBRARY TOTAL REGIONAL LIBRARY PLANNING (0018101) 51001 - SALARIES & WAGES 51003 - SALARIES-PART TIME

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 37

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$204

$193

55401 - OFFICE SUPPLIES

1,457

2,542

55408 - VEHICLE POWERED EQUIPMENT-SUPP

100

500

129

554083 - GAS & OIL

200

300

280

275

55411 - BOOKS & SUBSCRIPTIONS

200

150

300

103

5,000

2,500

5,000

1,450

2,121

300

378

6,000

2,000

6,000

1,686

3,673

55505 - AWARD PROGRAMS

300

55507 - NEIGHBORHOOD ENHANCEMENT PROGR

3,169

2,500

1,084

1,550

500

$462,349

$462,069

$458,867

$458,866

$439,415

$2,759

5,000

21,102

1,000

15,278

12,278

11,573

61055 - COMMUNITY SERVICES COALITION

5,000

7,500

61060 - HOSPICE OF WILLIAMSBURG

7,500

7,000

19,000

61070 - ARC OF GREATER WMSBG HUMAN SRV

1,500

61075 - COLONIAL CASA

6,000

61110 - 3E RESTORATION

2,000

1,000

PLANNING (CONTINUED) 55308 - GENERAL LIABILITY

554081 - CAR & TRUCK SUPPLIES 554082 - TIRES

55413 - OTHER OPERATING SUPPLIES 55501 - TRAVEL -MILEAGE 55504 - TRAVEL -CONVENTION & EDUCATION

55801 - DUES & ASSOCIATION MEMBERSHIPS 57001 - MACHINERY & EQUIPMENT 57002 - FURNITURE & FIXTURES TOTAL PLANNING OUTSIDE AGENCIES (0018102) 61010 - PEN. COMM. ON HOMELESSNESS 61025 - CHILD DEV. RESOURCES 61035 - COMMUNITY ACTION AGENCY 61040 - LITERACY FOR LIFE 61045 - PENINSULA AGENCY ON AGING

61065 - AVALON

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 38

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$5,000

$2,000

$1,000

2,500

18,489

16,026

9,863

9,036

2,463

2,382

2,677

62045 - TNCC-Workforce Dev. Ctr.

10,500

62060 - HAMPTON RDS PLANNING DISTRICT

30,579

30,252

12,146

12,652

5,947

25,000

62095 - FARMERS MARKET

3,800

62100 - WILLIAMSBURG LAND CONSERVANCY

5,000

62140 - VIRGINIA COOPERATIVE EXTENSION

5,602

12,777

12,811

62150 - BIKEWALK WILLIAMSBURG

2,000

63010 - WILLIAMSBURG MUSIC CLUB

3,800

3,300

3,100

3,000

63015 - VA SYMPHONY-MATOAKA CONCERT

9,250

8,843

8,670

63030 - WMSBG SYMPHONY ORCHESTRA

15,900

15,800

16,000

63035 - VIRGINIA SYMPHONY

14,500

11,300

10,900

9,000

63040 - WMSBG WOMENS CHORUS INC.

2,400

2,300

2,500

2,400

63045 - TIDEWATER CLASSIC GUITAR

2,100

1,500

1,300

1,900

63055 - WILLIAMSBURG CHORAL GUILD

5,000

5,500

5,400

5,500

475

13,800

10,300

10,100

9,575

5,000

63080 - WILLIAMSBURG PLAYERS

11,000

10,400

11,000

63085 - VA REPERTORY THEATRE

1,500

1,725

63090 - YOUNG AUDIENCES

4,000

3,900

4,000

5,000

63100 - INSTITUTE FOR DANCE

3,000

2,300

2,000

1,500

11,000

11,300

11,000

11,500

OUTSIDE AGENCIES (CONTINUED) 61115 - HOUSE OF MERCY 61120 - HOUSING PARTNERSHIP 62010 - TNCC-SITE IMPROVEMENTS 62035 - TNCC-HISTORIC TRIANGLE CAMPUS

62075 - PENINSULA COUNCIL WORK. DEV. 62085 - HERITAGE HUMANE SOCIETY

62145 - VIRGINIA FIRST CITIES

63065 - MAGIC OF HARMONY SHOW CHORUS 63070 - VIRGINIA OPERA 63075 - WILLIAMSBURG YOUTH ORCHESTRA

63115 - WMSBG CONTEMPORARY ART CENTER

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 39

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

63120 - CHESAPEAKE BAY WIND ENSEMBLE

$500

63125 - AN OCCASION FOR THE ARTS

9,000

10,100

11,500

13,000

63130 - WHRO-TV

3,300

3,000

2,900

3,000

63145 - ARTS COMMISSION-ADM EXPENSES

2,000

1,000

672

63160 - PANGLOSSIAN PRODUCTIONS

1,900

3,800

4,800

4,200

63165 - STAGELIGHTS

2,500

2,300

2,000

2,200

9,000

7,200

9,500

8,600

63180 - WILLIAMSBURG BOOK FESTIVAL

1,500

1,300

63185 - COMM ALLIANCE FOR PERFORMING ARTS

950

63190 - OPERA IN WILLIAMSBURG

15,900

14,100

13,500

63195 - WJC FINE ARTS PROGRAM

63200 - VIRGINIA ARTS FESTIVAL

9,000

8,300

9,000

8,750

63205 - JAMESTOWN-YORKTOWN FN

5,300

2,700

63206 - OPEN DOOR CONCERTS

1,000

500

63220 - FLUTE FRENZY

3,000

2,600

3,000

63225 - VIRGINIA STAGE COMPANY

1,000

600

63230 - ACCORDION RENAISSANCE

1,100

1,000

800

1,100

63240 - ART AT THE RIVER

1,900

2,200

2,450

63245 - AURA CURIATLAS PHYS THEATRE

2,500

2,400

2,250

63265 - WMSBG YOUTH HARP SOCIETY

1,500

63270 - VA REGIONAL BALLET

8,000

6,500

7,500

7,000

925

4,500

375,975

338,378

375,975

$749,281

$705,857

$743,454

$695,372

$724,576

OUTSIDE AGENCIES (CONTINUED)

63170 - CELEBRATE YORKTOWN 63175 - GLOBAL FILM FESTIVAL WAAC

63290 - YORKTOWN ART FOUNDATION 64010 - HIGH SPEED RAIL COALITION 64015 - WILLIAMSBURG AREA TRANSPORT TOTAL OUTSIDE AGENCIES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 40

OTHER OUTSIDE AGENCIES (0018202)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

61020 - WMSBG FAITH IN ACTION

$5,000

62025 - COLONIAL SOIL & WATER CONSERVA

6,500

5,500

62120 - FEDERAL FACILITIES ALLIANCE

7,692

7,592

7,702

7,715

62130 - REG. ECON DEV INITIATIVES

14,614

14,424

14,658

TOTAL OTHER OUTSIDE AGENCIES

$33,806

$32,516

$32,860

$32,873

$954,752

2,205,000

940,635

59997 - TRANSFER TO UTILITY FUND

92,027

TOTAL TRANSFER TO RESERVES/OTHER

$3,145,635

$3,251,779

$2,205,000

TRANSFER TO RESERVES/OTHER (0018999) 59991 - TRANSFER TO RESERVES 59992 - TRANSFER TO TOURISM FUND 59993 - TRANSFER BUDGET STABILIZATION 59994 - TRANSFER TO SALES TAX FUND

TOTAL EXPENDITURES $39,632,155 $41,796,066 $38,602,122 $36,285,746 $33,684,166

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 41

REVENUES & EXPENDITURES

TOURISM FUND – DETAIL REVENUES TOURISM FUND REVENUE (0030002)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

41121A - TRANSFER IN FROM GENERAL FUND

$2,205,000

715,000

613,500

736,450

748,242

1,079,370

1,850,000

1,690,000

1,961,400

1,949,303

2,012,985

462,287

2,744,343

$5,232,287

$7,252,843

$4,902,850

$4,902,545

$5,297,355

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$63,750

$68,100

$62,500

$51,059

$21,311

52001 - FICA

4,877

4,886

4,790

3,619

1,436

52002 - RETIREMENT-VRS

9,837

10,880

8,615

7,099

2,664

52005 - HOSPITALIZATION

20,260

18,660

20,265

16,059

3,425

854

900

820

639

241

2,000

300

2,000

300

573

53002 - PROFESSIONAL SERVICES

120,000

1,000

120,000

10,200

2,545

530043 - MAINTENANCE, OFFICE EQUIPMENT

500

1,024

3,058

53006 - PRINTING

104

55201 - POSTAGE

2,000

638

1,016

1,084

305

15,000

14,500

6,000

110

2,500

1,000

2,000

4,089

734

42050 - $2 LODGING TAX 44100 - LOCAL 1% 44500 - TRANSFER FROM FUND BALANCE TOTAL TOURISM REVENUE

EXPENDITURES TOURISM FUND ADMINISTRATIVE (0033900) 51001 - SALARIES & WAGES

52006 - GROUP LIFE INSURANCE 52016 - TRAINING

55203 - TELECOMMUNICATION 55401 - OFFICE SUPPLIES 55411 - BOOKS & SUBSCRIPTIONS 55413 - OTHER OPERATING SUPPLIES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 42

TOURISM FUND ADMINISTRATIVE (CONTINUED)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

750

55504 - TRAVEL - CONVENTION & EDUCATION

5,000

500

10,000

589

639

55801 - DUES & ASSOCIATION MEMBERSHIPS

3,000

1,500

3,300

755

335

55869 - CONTINGENCY

1,612

1,555

$251,940

$124,776

$245,095

$97,245

$38,516

$800,000

357,500

306,750

368,225

374,121

539,685

$1,157,500

$1,106,750

$1,168,225

$1,174,121

$1,339,685

$11,000

$10,000

15,000

1,300,000

125,000

80,000

55,000

25,000

20,000

25,000

340,000

290,000

75,000

25,000

150,000

50,000

67020 - DOWNTOWN VIBRANCY IMPLEMENTATI

150,000

67040 - TOURISM DEVELOPMENT GRANT PRG

67045 - TOURISM DEV GRANT PRGPRIOR YR

$1,976,000

$1,726,000

$1,891,000

$1,570,000

$1,680,000

55501 - TRAVEL - MILEAGE

TOTAL TOURISM FUND ADMINISTRATION TOURISM MARKETING (0033910) 62065 - CHAMBER OF COMMERCE 67030 - HISTORIC TRIANGLE MARKETING TOTAL TOURISM MARKETING

TOURISM DEVELOPMENT (0033920) 62015 - HOTEL/MOTEL ASSOCIATION 62020 - KINGSMILL CHAMPIONSHIP 62070 - COLONIAL WMSBG FOUNDATION 63020 - VA ARTS FESTIVAL 63125 - AN OCCASION FOR THE ARTS 63150 - CULTUREFIX 63176 - GLOBAL FILM FESTIVAL CITY OSA 67010 - TOURISM CONTINGENCY

TOTAL TOURISM DEVELOPMENT

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 43

TOURISM GRANT AWARDS (0033930)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

67050 - 2019-DOWNTOWN PARKING LOT IMPR

670,847

527,293

1,860

67060 - 2019-WAYFINDING SIGNAGE

250,000

67065 - 2019-CW HENRY ST RESTROOM IMPR

67070 - 2019-CITYSQPLAZA FURNITURE WRL

10,000

67075 - 2019-PORTABLE STAGE PARKS REC

100,000

67080 - 2019-INDOOR SPORTS COMPLEX

800,000

500,000

$1,470,847

$1,377,293

$11,860

$69,177

67085 - DOG STREET PUBLIC SEATING

1,299

81,462

67090 - TARGETED INDUSTRY STUDY

8,000

76,000

67092 - PROJECTION PROJECT

300,000

67095 - PLANTER BARRICADES

43,982

$376,000

$122,458

$81,462

59994 - TRANSFER TO SALES TAX FUND

$165,000

59996 - TRANSFER TO GENERAL FUND

2,630,566

1,598,530

$2,795,566

$1,598,530

67055 - 2019-KIWANIS PARK 4TH FIELD

TOTAL TOURISM GRANT AWARDS TOURISM RESILIENCY (0033940) 67075 - 2019-PORTABLE STAGE PARKS REC

67091 - BOAT BIKE TRAIL PROJECT

TOTAL TOURISM RESILIENCY TRANSFER TO RESERVE/OTHER (0038999)

TOTAL TRANSFER TO RESERVE/OTHER

TOTAL TOURISM EXPENDITURES $5,232,287 $7,252,843 $4,902,850 $2,934,688 $3,058,201

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 44

REVENUES & EXPENSES

UTILITY FUND – DETAILS REVENUES UTILITY FUND REVENUE (0100610)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

41101 - WATER SERVICE

$4,347,330

$3,790,000

$4,700,000

$4,349,873

$4,702,919

2,060,250

2,000,000

2,200,000

2,115,250

2,063,225

41101B - SURCHARGE - WATER SERVICE

41102 - WATER CONNECTIONS

2,500

1,600

2,500

800

3,200

80,000

50,000

80,000

117,065

142,095

3,000

800

3,000

800

5,600

41103 - PENALTY - WATER & SEWER

20,000

21,400

16,597

20,293

41110 - OTHER SOURCES

25,000

121,890

45,000

26,541

171,500

41111 - ENTERPRISE-INTEREST EARNINGS

20,000

7,000

70,000

65,390

94,973

41118 - WATER TOWER USAGE

222,000

222,373

218,244

41120 - WATER & SEWER AVAILABILITY

100,000

139,000

100,000

264,000

581,000

41121 - FUND BALANCE FROM CIP

915,000

680,871

41122 - TRANSFER FROM FUND BALANCE

395,645

251,857

67,778

$8,190,725

$7,265,096

$7,511,678

$7,178,689

$8,003,049

41101A - SEWER SERVICE

411021 - HRSD TAP FEES 41102A - SEWER CONNECTIONS

41119 - WATER STORAGE TANK PROFFER

TOTAL UTILITY FUND REVENUES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 45

EXPENSES FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$335,910

$273,585

$271,900

$282,328

$267,209

52001 - FICA

25,700

20,930

20,800

19,181

18,980

52002 - RETIREMENT-VRS

51,380

42,215

41,960

31,383

-5,303

52005 - HOSPITALIZATION

42,280

19,545

30,243

22,368

23,375

52006 - GROUP LIFE INSURANCE

4,460

3,670

3,645

2,726

2,128

52010 - WORKERS COMPENSATION

4,300

3,705

4,126

3,522

52014 - CONTINGENCY PAY PLAN

40,000

29,000

53002 - PROFESSIONAL SERVICES

13,000

7,935

10,050

53006 - PRINTING

500

170

1,433

53007 - ADVERTISING

500

1,116

922

55201 - POSTAGE

6,000

6,500

759

4,413

55203 - TELECOMMUNICATION

4,500

4,000

4,489

4,211

55204 - RADIO

500

622

841

55302 - FIRE INSURANCE

675

663

673

641

595

1,573

1,542

1,582

1,343

1,225

55401 - OFFICE SUPPLIES

2,400

1,227

2,242

554081 - CAR & TRUCK SUPPLIES

554082 - TIRES

554083 - GAS & OIL

55413 - OTHER OPERATING SUPPLIES

4,400

2,000

2,216

1,272

55504 - TRAVEL -CONVENTION & EDUCATION

2,000

2,500

125

555801 - DUES & SUBSCRIPTIONS

300

130

57002 - FURNITURE & FIXTURES

300

57005 - MOTOR VEHICLES & EQUIPMENT

732

57008 - PEDESTRIAN IMPROVEMENTS

847,893

1,012,000

855,646

837,624

830,000

829,028

$2,380,278

$2,240,355

$2,278,008

$2,067,458

$2,023,624

UTILITY ADMINISTRATION (0101900) 51001 - SALARIES & WAGES

52011 - CAR ALLOWANCE

53010 - STATE WATERWORKS ASSESSMENT

55305 - MOTOR VEHICLE INSURANCE

57008A - OVERHEAD CHARGES 57009 - STREET RESURFACING 57009A - DEPRECIATION EXPENSE TOTAL UTILITY ADMINISTRATION

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 46

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

51001 - SALARIES & WAGES

$503,940

$451,000

$439,700

$454,170

$456,900

51002 - SALARIES & WAGES OVERTIME

5,000

12,175

19,403

4,360

51003 - SALARIES-PART TIME

55,000

53,700

54,000

54,380

53,031

6,000

9,000

6,216

13,548

52001 - FICA

43,600

40,400

37,770

36,534

35,869

52002 - RETIREMENT-VRS

77,530

69,000

67,845

48,003

-9,655

52005 - HOSPITALIZATION

132,420

75,000

100,457

94,069

100,376

6,733

6,100

5,900

4,159

3,508

16,475

14,620

15,817

13,502

5,000

2,860

6,123

28,000

26,000

33,920

22,024

53004 - PROFESSIONAL SRV REPAIR&MAINT

7,000

7,813

2,758

530041 - MAINTENANCE, CARS & TRUCKS

1,000

1,315

530042 - MAINTENANCE, BUILDINGS

4,000

2,353

3,624

530044 - MAINTENANCE, POWERED EQUIPMENT

6,000

7,000

285

9,262

53005 - SERVICE CONTRACTS

3,200

1,600

1,937

125,000

121,835

126,733

55201 - POSTAGE

1,200

418

1,001

55203 - TELECOMMUNICATION

2,000

2,547

1,811

420

400

380

55302 - FIRE INSURANCE

5,410

5,382

5,126

4,761

55305 - MOTOR VEHICLE INSURANCE

525

527

448

408

7,020

5,136

4,890

4,639

1,300

1,767

621

55404 - MEDICAL SUPPLIES

6,500

6,287

9,453

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

1,500

1,800

1,248

1,216

21,000

22,000

14,853

25,464

600

337

1,912

200

289

FILTER PLANT (0101910)

51006 - DISCRETIONARY LEAVE

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 53002 - PROFESSIONAL SERVICES

55101 - ELECTRICITY

55204 - RADIO 55301 - BOILER INSURANCE

55308 - GENERAL LIABILITY 55401 - OFFICE SUPPLIES

55407 - REPAIR & MAINTENANCE SUPPLIES 55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 47

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

2,000

3,049

1,719

500

554086 - GENERATOR FUEL

2,000

3,241

55410 - UNIFORMS & APPAREL

3,000

1,398

3,836

109

211,300

225,000

168,613

175,247

750

72,000

35,564

57002 - FURNITURE & FIXTURES

2,000

454

2,005

57005 - MOTOR VEHICLES & EQUIPMENT

8,000

6,120

10,000

4,473

5,431

$1,383,623

$1,281,510

$1,270,807

$1,119,834

$1,130,401

51001 - SALARIES & WAGES

$251,520

$220,000

$246,910

$238,284

$227,744

51002 - SALARIES & WAGES OVERTIME

9,000

9,926

9,436

52001 - FICA

19,930

17,500

19,579

17,320

16,327

52002 - RETIREMENT-VRS

38,541

34,000

38,098

26,907

-4,669

52005 - HOSPITALIZATION

68,650

60,925

103,349

83,035

94,441

3,340

3,000

3,310

2,327

1,863

13,800

9,879

11,003

8,489

900

533

13,500

13,988

13,009

3,500

4,344

2,672

530042 - MAINTENANCE, BUILDINGS

530044 - MAINTENANCE, POWERED EQUIPMENT

FILTER PLANT (CONTINUED) 554083 - GAS & OIL 554084 - POWERED EQUIPMENT SUPPLIES

55411 - BOOKS & SUBSCRIPTIONS 55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION 55651 - REAL ESTATE TAXES 55801 - DUES & ASSOCIATION MEMBERSHIPS

57007 - ADP EQUIPMENT 58001 - LEASE/RENT OF EQUIPMENT TOTAL FILTER PLANT WATER SYSTEM (0101920)

51003 - SALARIES-PART TIME

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 53002 - PROFESSIONAL SERVICES 53004 - PROFESSIONAL SRV REPAIR&MAINT 530041 - MAINTENANCE, CARS & TRUCKS

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 48

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

6,000

5,500

4,550

3,183

500

300

788

4,000

4,172

3,707

14,500

13,000

12,682

55201 - POSTAGE

6,000

5,500

8,774

5,053

55203 - TELECOMMUNICATION

4,000

4,456

3,695

55204 - RADIO

600

622

841

55301 - BOILER INSURANCE

420

400

380

55302 - FIRE INSURANCE

8,100

7,956

8,071

7,689

7,141

55305 - MOTOR VEHICLE INSURANCE

4,700

4,625

4,748

4,030

3,675

55308 - GENERAL LIABILITY

7,165

7,023

5,241

4,992

4,735

55401 - OFFICE SUPPLIES

600

578

235

55405 - LAUNDRY HOUSEKEEP JANITOR SUP

500

260

1,000

848

8,000

4,883

10,464

1,200

1,556

13,000

11,015

12,216

1,000

4,000

2,399

2,465

55413 - OTHER OPERATING SUPPLIES

63,600

62,000

67,447

57,360

55417 - TACTICAL TEAM

29,000

26,000

37,123

32,277

600

57001 - MACHINERY & EQUIPMENT

5,000

7,000

3,765

2,951

57005 - MOTOR VEHICLES & EQUIPMENT

7,000

2,671

500

337

58001 - LEASE/RENT OF EQUIPMENT

3,000

604

685

TOTAL WATER SYSTEM

$612,866

$560,728

$635,005

$590,039

$537,840

WATER SYSTEM (CONTINUED) 530045 - MAINTENANCE, SIGNS & ST MRKNGS 53005 - SERVICE CONTRACTS 53008 - LAUNDRY & DRY CLEANING 53010 - STATE WATERWORKS ASSESSMENT

55407 - REPAIR & MAINTENANCE SUPPLIES 55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES 554083 - GAS & OIL 554084 - POWERED EQUIPMENT SUPPLIES 55410 - UNIFORMS & APPAREL

55504 - TRAVEL -CONVENTION & EDUCATION 55801 - DUES & ASSOCIATION MEMBERSHIPS

57007 - ADP EQUIPMENT

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 49

SEWER SYSTEM (0101940)

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

0101940 - SEWER SYSTEM

$2,661,834

$2,501,632

$2,777,189

$2,849,905

$2,637,060

51001 - SALARIES & WAGES

249,300

199,145

247,700

232,252

206,783

51002 - SALARIES & WAGES OVERTIME

12,000

8,275

12,000

8,947

12,246

52001 - FICA

19,990

15,900

19,395

16,406

14,732

52002 - RETIREMENT-VRS

38,270

30,730

37,260

26,707

-3,929

52005 - HOSPITALIZATION

115,385

74,255

88,720

91,791

90,519

3,325

2,670

3,240

2,292

1,697

413

352

300

13,000

12,500

18,656

11,558

500

530042 - MAINTENANCE, BUILDINGS

3,000

978

530044 - MAINTENANCE, POWERED EQUIPMENT

5,000

8,000

2,200

53008 - LAUNDRY & DRY CLEANING

500

388

593

2,060,250

2,000,000

2,200,000

2,329,225

2,188,019

36,000

34,000

37,271

36,721

55102 - HEATING

1,700

2,048

1,790

55201 - POSTAGE

20,659

21,411

17,735

55204 - RADIO

600

658

2,407

55301 - BOILER INSURANCE

420

400

380

55302 - FIRE INSURANCE

2,370

2,355

2,243

2,083

55308 - GENERAL LIABILITY

7,165

7,023

5,240

4,992

4,735

300

128

200

20,000

15,676

19,342

2,800

3,000

1,187

2,113

800

4,000

4,857

3,217

52006 - GROUP LIFE INSURANCE 52010 - WORKERS COMPENSATION 52016 - TRAINING 53002 - PROFESSIONAL SERVICES 53004 - PROFESSIONAL SRV REPAIR&MAINT 530041 - MAINTENANCE, CARS & TRUCKS

53032 - RECYCLING PROGRAM 55101 - ELECTRICITY

55203 - TELECOMMUNICATION

55401 - OFFICE SUPPLIES 55405 - LAUNDRY HOUSEKEEP JANITOR SUP 55407 - REPAIR & MAINTENANCE SUPPLIES 55408 - VEHICLE POWERED EQUIPMENT-SUPP 554081 - CAR & TRUCK SUPPLIES 554082 - TIRES 554083 - GAS & OIL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 50

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

554084 - POWERED EQUIPMENT SUPPLIES

1,600

8,048

554086 - GENERATOR FUEL

1,000

1,096

55410 - UNIFORMS & APPAREL

1,400

1,205

688

25,300

31,000

15,883

19,983

300

250

55801 - DUES & ASSOCIATION MEMBERSHIPS

57001 - MACHINERY & EQUIPMENT

14,000

900

500

1,000

3,500

1,111

$2,661,834

$2,501,632

$2,777,189

$2,849,905

$2,637,060

137,124

155,669

110,887

130,349

$137,124

$155,669

$110,887

$130,349

53015 - NNWW - PURCHASE OF WATER

100,000

53016 - NNWW - SUPPL WATER

$100,000

SEWER SYSTEM (CONTINUED)

55413 - OTHER OPERATING SUPPLIES 55504 - TRAVEL -CONVENTION & EDUCATION

57005 - MOTOR VEHICLES & EQUIPMENT 57007 - ADP EQUIPMENT 58001 - LEASE/RENT OF EQUIPMENT 58002 - LEASE/RENT OF BUILDINGS TOTAL SEWER SYSTEM UTILITY DEBT SERVICE (0101970) 55838 - PRINCIPAL PAYMENTS 55839 - INTEREST PAYMENTS 55840 - COST OF BOND ISSUANCE TOTAL UTILITY DEBT SERVICE UTILITY PURCHASED SERVICES (0101985) 53011 - NNWW - STANDBY CHARGES

TOTAL UTILITY PURCHASED SERVICES

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 51

FY 2022 ADOPTED

FY 2021 ESTIMATE

FY 2021 BUDGET

FY 2020 ACTUAL

FY 2019 ACTUAL

$45,000

577017 - WATERSHED PROTECTION/QUALITY

577018 - WATER TREATMENT IMPROVEMENTS

83,994

50,000

8,240

577019 - WALLER MILL DAM IMPROVEMENTS

465,000

105,000

50,000

8,000

3,800

577020 - WATER SYSTEM IMPROVEMENTS

300,000

65,000

42,544

577021 - WATER/SEWER -CONTINGENCY

75,000

95,896

24,990

577022 - WATER TANK PAINTING

577023 - WATER TANK ROOF REPLACEMENT

577024 - PUMP STAT-RELIABILITY UPGRADE

76,208

45,000

33,093

577030 - SEWER SYSTEM REHABSSO

75,000

28,300

14,269

$915,000

$525,202

$295,000

$207,833

$51,299

UTILITY FUND CIP (0101990) 577001 - VEHICLES

TOTAL UF CIP

TOTAL UTILITY EXPENSES $8,190,725 $7,265,096 $7,511,678 $6,945,955 $6,510,572

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 52

BUDGET SUMMARIES

STAFFING LEVELS FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

City Manager

Assistant City Manager

0.5

8.5

9.5

0.5

1.5

COMMISSIONER OF REVENUE Commissioner

Chief Deputy

Clerk

Business Auditor

CITY MANAGER’S OFFICE

Economic Development Director Economic Development Specialist Tourism Development Specialist (TDF) Human Resources Director Executive Assistant/Clerk of Council Executive Assistant/Clerk of Council Clerk of Council Managerial Analyst Administrative Assistant Public Information Specialist (PIO) Graphic Designer SUB-TOTAL CITY ATTORNEY City Attorney Legal Secretary SUB-TOTAL

SUB-TOTAL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 53

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

Registrar

Clerk

City Assessor

Assessment Technician

Director of Finance

Deputy Director of Finance

Purchasing Agent

Payroll & AP Analyst

Revenue Technician

Utility Account Specialist Budget Manager/Special Projects Accountant 1

INFORMATION TECHNOLOGY IT Director

Systems Analyst

Network Administrator

GIS Analyst

Help Desk Technician

0.5

4.5

TREASURER Deputy Treasurer REGISTRAR

SUB-TOTAL ASSESSOR’S OFFICE

SUB-TOTAL FINANCE DEPARTMENT

SUB-TOTAL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 54

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

Police Chief

Deputy Police Chief

Police Major

Police Lieutenant

Police Sergeant

Police Officer

Assistant to the Chief

Administrative Secretary

Records Clerk

Parking Ambassador

Parking Garage Supervisor

Fire Chief

Deputy Fire Chief

Battalion Chief

EMS Battalion Chief

Fire Marshall Battalion Chief

Captain

MIH Coordinator

Fire Inspector

Firefighter/EMT/Paramedics

Director

Zoning Administrator

Planner

Secretary

POLICE DEPARTMENT

SUB-TOTAL FIRE DEPARTMENT

Assistant to the Fire Chief SUB-TOTAL PLANNING DEPARTMENT

SUB-TOTAL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 55

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

CODES COMPLIANCE Codes Compliance Administrator Codes Compliance Officer

Combination Inspector

Property Manager

Secretary

Engineer

Public Works Inspector

Street Superintendent

Administrative Secretary

Municipal Service Workers

Street Sweeper Operator

Municipal Service Workers

Landscape Superintendent

Municipal Service Workers

5.5

Cemetery Caretaker

7.5

Shop Superintendent

Mechanics

SUB-TOTAL ENGINEERING

SUB-TOTAL STREET

SUB-TOTAL STORM WATER

SUB-TOTAL LANDSCAPE

SUB-TOTAL SHOP

SUB-TOTAL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 56

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

Deputy Director

Maintenance Superintendent

Parks & Recreation Specialist

Facilities/Grounds Manager

Maintenance Worker

Senior Secretary Park Manager/Waller Mill Park Program Coordinator

0.5

8.5

Public Utilities Director

Project Engineer

Administrative Secretary

Superintendent - Filter Plant

Water Plant - Chief Operator

Senior Operator

Water Plant Operator I

Water Plant Operator II

Water Plant Operator III

Water Plant Operator IV Water & Sewer Superintendent Water & Sewer Supervisor

Utility Locator Technician

Pump Station Manager

Municipal Service Workers

RECREATION DEPARTMENT Director

Office Assistant/Receptionist SUB-TOTAL PUBLIC UTILITIES

SUB-TOTAL

FY 2022 ADOPTED BUDGET BUDGET DETAILS

G – 57

FY 2017

FY 2018

FY 2019

FY 2020

FY 2021

FY 2022

HUMAN SERVICES DEPARTMENT Director

Eligibility Worker

Social Worker

Office/Clerical

3.5

18.5

196.5

197.0

204.5

205.5

217.5

220.0

BUILDINGS/FACILITIES MAINTENANCE Facilities Manager Municipal Service Worker SUB-TOTAL

SUB-TOTAL PUBLIC HOUSING Executive Director Public Housing Administrative/Account Specialist Public Housing Administrator Maintenance Mechanic SUB-TOTAL

TOTAL CITY EMPLOYEES

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

FY 2022 ADOPTED BUDGET BUDGET DETAILS

2.5

G – 58

FY 2022

CAPITAL IMPROVEMENT PROJECTS INTRODUCTION THE CITY OF WILLIAMSBURG RECOGNIZES THE IMPORTANCE OF SETTING SPECIFIC GOALS. GOALS PROVIDE BOTH MEANS OF SORTING OUT PRIORITIES, AND A STANDARD

The Capital Improvement Projects of the City of Williamsburg are administered through two funds, the CAPITAL IMPROVEMENT FUND (funded by sales tax, grants and bonds) for general government improvements and the UTILITY FUND for water and sewer projects. The City projects five-year capital improvement projects with the first year funded and the remaining four years show for planning purposes. At the end of the year the funding for any uncompleted project is encumbered as necessary and presumed to be finished in the next fiscal year. Revenue of the Capital Improvement 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. To stabilize operations for comparison each year interest earnings of the General Fund are accounting for in the Capital Improvement Fund. In the past the operating budgets experienced drastic swings in these revenues caused by extreme changes in interest rates. Also, the City’s annual paving program is accounted for as a capital expenditure to minimize the skewing effect on operations over time. Revenues of the Utilities 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 (GIO’s).

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–1

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROJECTS PROGRAM SUMMARY FY 2022-2026 CAPITAL REVENUES ADOPTED BUDGET FY 2022

ESTIMATED THROUGH FY 2021

ACTUAL 2020

$4,400,000

$3,750,000

$4,438,772

200,000

80,000

600,739

1,162,770

562,293

392,544

57,876

40,000

Proceeds from Bonds

738,190

Transfer from Utility Fund

300,000

Transfer from General Fund

940,635

Transfer to (from) Reserves

3,877,922

5,255,945

3,103,408

$11,659,517

$9,648,228

$8,593,339

State 1% Sales Tax Interest Earnings Grants Miscellaneous Transfer - Courthouse Maintenance

TOTAL REVENUES

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–2

CAPITAL EXPENDITURES ADOPTED BUDGET FY 2022

ESTIMATED THROUGH FY 2021

ACTUAL 2020

$3,195,770

$3,404,456

$4,587,855

Police

1,220,190

607,909

210,999

Fire

3,413,910

327,877

295,831

Recreation

400,000

536,408

159,038

Community/Economic Development

259,285

162,221

576,390

General Government

345,000

290,143

238,103

Contingency

445,000

100,000

Schools

828,453

745,969

864,861

40,000

1,511,909

1,713,869

1,560,262

1,759,376

$11,659,517

$9,648,228

$8,593,339

Public Works

Courthouse Debt Service Transfer to General Fund

TOTAL CAPITAL EXPENDITURES

27+11+293247113z

GENERAL FUND CAPITAL IMPROVEMENT - FY2022

PROJECTS AND DEBT SERVICE 27.4%

3.0%

10.5%

3.8%

29.3%

7.1%

3.4%

0.3%

2.2%

13%

PUBLIC WORKS

POLICE

FIRE

RECREATION

COMMUNITY/ ECON DEV

GENERAL GOVERNMENT CONTINGENCY

SCHOOLS

COURTHOUSE

DEBT SERVICE

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–3

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PROJECTS PROJECT DETAILS FY 2022-2026 CAPITAL REVENUES FIVE YEAR CAPITAL IMPROVEMENT PROGRAM FOR PLANNING PURPOSES

ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

FIVE YEAR TOTAL

$3,900,000

$4,400,000

$4,902,450

$5,015,206

$5,130,556

$5,248,559

$24,696,771

80,000

200,000

350,000

250,000

350,000

200,000

1,350,000

Transfer from General Fund

940,635

4,703,175

Courthouse Maintenance Fund - Transfer

40,000

34,446

1,954,428

VDOT - Revenue Sharing (Capitol Landing Road Redesign)

1,340,793

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

700,000

1,444,760

2,144,760

VDOT - Grant (Monticello Avenue Multi-Use Path)

345,887

VDOT - Smart Scale (Ironbound Road P2)

310,100

1,612,600

1,922,700

VDOT - Smart Scale (Ironbound Road P3)

451,600

1,117,100

1,743,700

3,312,400

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

State 1% Sales Tax Interest Earnings

VDOT - Excess Urban Allocation (Capitol Landing Road Redesign)

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–4

CAPITAL REVENUES (CONTINUED) FIVE YEAR CAPITAL IMPROVEMENT PROGRAM FOR PLANNING PURPOSES

ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

FIVE YEAR TOTAL

$300,000

$600,000

$3,429,000

$4,329,000

1,001,050

294,830

2,151

204,941

State Stormwater Local Assistance Fund - Capitol Landing Road

267,487

VDOT Revenue Sharing Capitol Landing Road Stormwater

102,938

102,937

205,875

State Stormwater Local Assistance Fund - Walnut Hills

211,300

State Stormwater Local Assistance Fund - Route 143

175,000

67,024

97,940

145,060

243,000

Brownfield Grant

41,815

526,468

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

53,613

50,000

250,000

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

17,347

20,000

100,000

Bond Proceeds (Police Station and Library)

738,190

10,136,810

700,000

3,275,000

4,475,000

19,325,000

Transfer from Tourism Fund for Public Art Program

165,000

Transfer from Utility Fund (Capitol Landing Road Redesign)

300,000

$4,542,283 $5,460,167 $7,781,595 $18,926,415 $9,078,641 $11,901,829 $16,209,831

$63,898,311

VDOT - Smart Scale (Lafayette Street Reconstruction) State of Good Repair Repaving - Repaving Program Transportation Alternatives (Francis Street Sidewalk/Trail)

William & Mary (Monticello Avenue Multi-Use Path) VDOT - Federal Funding - (HSIP - Flashing Yellow Arrow)

TOTAL REVENUES

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–5

CAPITAL EXPENDITURES FIVE YEAR CAPITAL IMPROVEMENT PROGRAM CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$977,958 $1,001,050

$794,830

$525,000

$550,000

$2,944,830

ESTIMATED THROUGH FY 2021

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

PUBLIC WORKS Street Construction Repaving Program Repaving - Quarterpath Park Parking Lot

150,000

Repaving - Municipal Parking Lots

10,000

Historic Area Streets

349,875

300,000

1,200,000

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

1,308

761,700

1,612,600

1,117,100

1,743,700

5,235,100

Capitol Landing Road & Bypass Road Intersection

700,000

1,444,760

2,144,760

Traffic Signals

97,940

495,060

190,200

104,300

887,500

21,000

20,000

350,000

20,000

410,000

3,447,148

1,300,000

1,382,700

2,682,700

Monticello Avenue Redesign

834,228

Pedestrian & Bicycle Improvements

Sidewalk Construction Francis Street Sidewalk/ Trail

287,788

Monticello Avenue MultiUse Trail

641,445

College Woods Circuit

30,000

10,000

Lafayette Street Reconstruction

300,000

600,000

5,245,000

6,145,000

Newport Avenue Sidewalks

100,000

$100,000

S. Henry St Sidewalk to the Oaks

50,000

124,500

423,500

Bridge Inspections & Maintenance Corridor Enhancement & Underground Wiring Capitol Landing Road Redesign

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–6

CAPITAL EXPENDITURES (CONTINUED)

FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Stormwater Infrastructure Improvements

$80,000

Capitol Landing Road Outfall Stream Restoration

584,991

Walnut Hills Outfall Stream Restoration

422,600

Route 143 Embankment & Outfall Erosion Repair

350,000

$3,113,602 $5,977,417 $3,082,770 $5,659,220 $3,172,300 $3,218,500 $7,983,200

$23,115,990

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

Stormwater Management

TOTAL PUBLIC WORKS

RECREATION, CULTURE & OPEN SPACE Facilities Kiwanis Park Quarterpath Park Waller Mill Park College Park, Highland Park & Wales Subdivision

TOTAL RECREATION, CULTURE & OPEN SPACE

$322,428

$180,000

$160,000

$100,000

$440,000

85,580

150,000

25,000

450,000

225,000

700,000

116,400

110,000

300,000

30,000

440,000

85,000

65,000

150,000

$524,408 $260,000 $400,000 $910,000 $355,000

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

$65,000 $1,730,000

H–7

CAPITAL EXPENDITURES (CONTINUED) FIVE YEAR CAPITAL IMPROVEMENT PROGRAM CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$200,000 $11,561,634

$2,948,910

ESTIMATED THROUGH FY 2021

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

PUBLIC SAFETY Facilities Fire Station Renovation Police Station Renovation

738,190

11,511,810

250,000

12,500,000

E-911 Regional Center Expansion

45,000

225,000

Regional RMS

90,000

Firefighting Equipment

35,000

165,775

50,000

250,000

EMS Equipment 4 for Life Grant

12,000

68,304

20,000

100,000

Cardiac Monitoring & Defibrillator Replacement

350,000

Gas Monitoring Instrumentation Replacement

20,000

300,000

65,000

112,000

560,000

8,003

28,000

112,000

140,816

75,000

10,563

28,000

112,000

Range Repairs and Upgrades

85,000

170,000

Semi-Portable ALPR Solar camera system

16,560

15,000

46,560

Axon VR De-Escalation & Confliction Training

11,000

44,000

$606,382 $11,795,712 $4,234,100 $11,805,810 $1,070,560

$309,000

$394,000

$17,813,470

Equipment Fire Department

Law Enforcement Take Home Vehicle Program Body Worn/In Car Cameras/ Tasers Mobile Data Terminal Portable Radio Upgrades In Car Camera System

TOTAL PUBLIC SAFETY

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–8

CAPITAL EXPENDITURES (CONTINUED) FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$4,688

28,685

Demolish DMV Building 942 Capitol Landing Road (on hold)

Brownfield Hazardous

340,233

Brownfield Petroleum

228,050

Public Art Program

165,000

Roof & Gutters replacement

49,600

248,000

Building Elevator Upgrade - Blayton

97,895

HVAC Replacement

36,790

183,950

Exterior Lighting at Blayton

46,000

City Housing Renovation

42,848

$122,221 $733,283

$184,285

$86,390

$529,845

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

COMMUNITY & ECONOMIC DEVELOPMENT Planning Comprehensive Plan Update Economic Development Economic Development Strategic Plan Update

Redevelopment & Housing

TOTAL COMMUNITY & ECONOMIC DEVELOPMENT

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H–9

CAPITAL EXPENDITURES (CONTINUED) FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$13,201

13,500

Prince George Parking Garage LED Lighting

75,000

Lafayette Street Fence Replacement

30,000

Broadband Assessment and Development

27,500

115,000

Enterprise Resource Planning (ERP) System Replacement

38,682

CAMA System Replacement - Project Accounting

10,000

2,000

31,500

33,000

165,000

60,000

PC Replacement Program

30,000

150,000

Website Redesign

62,000

38,760

Vehicle Replacement Plan

707,258

588,000

353,000

130,000

80,000

270,000

1,421,000

TOTAL GENERAL GOVERNMENT

$962,401

$76,182

$933,000

$416,000

$193,000

$143,000

$333,000

$2,018,000

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

GENERAL GOVERNMENT Facilities & Land Facility Painting Community & Municipal Building HVAC

Technology

Microsoft Office 365 Program Upgrade A/V System Upgrades

Voter Registration and Elections Voting Equipment Vehicles

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 10

CAPITAL EXPENDITURES (CONTINUED) FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Williamsburg Regional Library Renovations

$450,000

$3,275,000

$4,475,000

$8,200,000

Courthouse Maintenance Projects

40,000

$40,000

$450,000 $3,275,000 $4,475,000

$8,240,000

$100,000

$112,282

$445,000

$200,000

$1,245,000

Principal Payments

862,300

905,920

952,200

1,401,250

1,469,065

1,805,160

6,533,595

Interest Payments

851,569

605,989

863,536

1,118,636

1,249,032

1,375,957

5,213,150

$112,282 $1,956,909 $2,015,736 $2,719,886 $2,918,097 $3,381,117

$12,991,745

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

AGENCIES & INTERJURISDICTIONAL Facilities

TOTAL AGENCIES & INTERJURISDICTIONAL

CONTINGENCY & DEBT SERVICE Contingency

Capital Project Contingency Outstanding Bonded Debt

TOTAL CONTINGENCY & DEBT SERVICE

$1,813,869

TRANSFER TO GENERAL FUND

$1,759,376

TOTAL CAPITAL EXPENDITURES

$8,902,259 $18,954,876 $10,831,064 $20,893,156 $8,047,136 $9,949,987 $16,717,707

$66,439,050

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 11

FUND BALANCES FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$26,609,840

Add Revenues, Grants, and Bond Proceeds

0 10,002,450

7,781,595

18,926,415

9,078,641

11,901,829

16,209,831

Less CIP Projects & Debt Service Expended

(10,831,064)

(20,893,156)

(8,047,136)

(9,949,987)

(16,717,707)

Estimated Operating Fund Surplus (Deficit) each year

0 (27,857,135)

(3,049,469)

(1,966,741)

1,031,505

1,951,842

(507,876)

$0 $8,755,154

$5,705,685

$3,738,944

$4,770,450

$6,722,292

$6,214,416

Beginning Fund Balance

Estimated Fund Balance at June 30th

FOR PLANNING PURPOSES

NonSpendable

3,084,924

Restricted - Bond

2,948,910

Restricted - Grants

Assigned - COVID-19 Contingency

932,905

AVAILABLE FOR FUTURE PROJECTS

$0 $1,788,415 $1,687,856

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

FIVE YEAR TOTAL

$654,020 $1,685,526 $3,637,368 $3,129,492

H – 12

SCHOOL FIVE YEAR CAPITAL IMPROVEMENT PROGRAM FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$745,969

4,597,100

$5,361,700

$4,616,300

$5,316,900

$9,963,900

$29,855,900

JHS - Expansion - Cafeteria - Design

221,400

JHS - Expansion - Cafeteria

2,277,700

WHS - Warhill Auxiliary Gym

3,485,500

LHS - Capacity Renovation - Design

254,400

LHS - Capacity Renovation

2,946,000

Elementary School Design

3,169,000

Elementary School Construction

28,520,200

Total CIP

8,558,400

10,585,400

7,785,300

33,837,100

9,963,900

70,730,100

City’s Share of CIP

828,453

1,024,667

753,617

3,275,431

964,506

6,846,674

Estimated Total Fund Balance at June 30

8,009,185

4,131,263

1,139,855

1,417,744

94,154

(1,378,277)

Non Spendable

3,084,924

Restricted - Bond

2,948,910

Restricted - Grants

Assigned - Education Stabilization Fund

745,069

Assigned - Public Art Program

165,000

Assigned - COVID-19 Contingency

932,905

Carryover Funds

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

School Requested: Maintenance and Improvements New Construction:

AVAILABLE FOR FUTURE PROJECTS

$0 $1,230,282

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

$113,434 ($1,945,069) ($1,667,180) ($2,990,770) ($4,463,151)

H – 13

SCHOOL CAPITAL IMPROVEMENT PROGRAM CONTRIBUTION This project represents City contribution to various capital expenditures for the joint Williamsburg-James City County school system. Anticipated funding amounts are $828,453 for FY 22; $1,027,667, FY 23; $753,617, FY 24; $3,275,431, FY25; and $964,506, FY26. These estimates are based on the school system CIP. The City’s share of these expenses is 9.6% of the FY22 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

School CIP Contribution

FOR PLANNING PURPOSES

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$828,453

$1,024,667

$753,617

$3,275,431

$964,506

9.6%

CITY FUNDING SHARE WAS 9.6% IN FY22

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 14

FY2022 CAPITAL IMPROVEMENTS

PUBLIC WORKS

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 15

REPAVING PROGRAM YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #1 Character of the City, #3 Transportation and #6 Recreation and Culture – Enhance Existing Park Facilities

The City applied for FY22 “State of Good Repair (SGR)” funds for repaving a section of Richmond Road near Bypass Road at a cost of $294,830. This funding is 100% federal dollars intended for primary roads only (with state route numbers). For streets not qualifying for SGR funding, the City budgets in the CIP for repaving of those roads as needed. Streets are selected based on an annual street survey conducted by the department. Approximately $500,000 is budgeted annually so all streets are repaved on a rotating basis every 10-20 years dependent on traffic volumes and general condition. FY22 funds are also provided to repave Quarterpath Park parking lot ($150,000) and restripe parking lots ($10,000). COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Road Resurfacing

$794,830

$525,000

$550,000

160,000

$954,830

$525,000

$550,000

Operating Revenues (Sales Tax)

660,000

525,000

550,000

Grants

294,830

$954,830

$525,000

$550,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

Parking Lot Repaving & Striping TOTAL COST

FUNDING SOURCES Carry Forward Funding

Bonding TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Repaving reduces long-term operating fiscal impacts as preventative maintenance (repaving) considerable reduces the need for more costly, reactive maintenance expenses.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 16

HISTORIC STREET PAVING YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation

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 2022

FY 2023

FY 2024

FY 2025

FY 2026

$300,000

Operating Revenues (Sales Tax)

300,000

Grants

Bonding

$300,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Repaving reduces long-term operating fiscal impacts as preventative maintenance (repaving) considerable reduces the need for more costly, reactive maintenance expenses.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 17

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

Ironbound Road Improvements is divided into 3 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 FY23-FY26. COST ESTIMATE

FY 2022 TOTAL COST

FY 2023

FY 2024

FY 2025

FY 2026

$761,700 $1,612,600 $1,117,100 $1,743,700

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

Grants

310,100

1,612,600

451,600

1,117,100

1,743,700

Bonding TOTAL REVENUE

$761,700 $1,612,600 $1,117,100 $1,743,700

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 18

CAPITOL LANDING ROAD & BYPASS ROAD INTERSECTION YEAR INTRODUCED: FY 2018 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation

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, which will create a focal point and a new development pad along the southwestern edge of the intersection. 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 2022 TOTAL COST

FY 2023

FY 2024

FY 2025

FY 2026

$700,000 $1,444,760

FUNDING SOURCES Carry Forward Funding

700,000

1,444,760

$700,000 $1,444,760

Operating Revenues (Sales Tax) Grants Bonding TOTAL REVENUE

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

562

Operating (Cost)

Debt Service

$562

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 19

TRAFFIC SIGNALS YEAR INTRODUCED: FY 2020

CITY COUNCIL GOALS & INITIATIVES: #3 Transportation – eMobility Efforts

The City was awarded a federal Highway Safety Improvement Program (HSIP) grant to install “flashing yellow arrow” (FYA) indications for 12 of the 17 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 replacement of the Second Street and Page Street signals in FY23 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 off-peak hours. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$97,940

$495,060

$190,200

$104,300

350,000

97,940

145,060

142,500

61,000

47,700

43,300

$97,940

$495,060

$190,200

$104,300

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

562

Operating (Cost)

Debt Service

$562

TOTAL COST

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

Bonding TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 20

BRIDGE INSPECTION & MAINTENANCE YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation

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 2022

FY 2023

FY 2024

FY 2025

FY 2026

$20,000

$350,000

$20,000

20,000

350,000

20,000

Grants

Bonding

$20,000

$350,000

$20,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The completion of the work will improve the reliability of the structures and preventative maintenance is less costly than reactive maintenance costs.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 21

COLLEGE WOODS MULTI-USE CIRCUIT YEAR INTRODUCED: FY 2019 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation

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 GIO’s call for the consideration of a multi-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 multi-use trail. A rough estimate for the facility would be in the $2 million+ range. The planned expense of $40,000 in FY22 is for a master plan study of the proposed facility to help identify the best route, provide construction estimates, and determine a funding strategy.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$40,000

$30,000

10,000

Grants

Bonding

$40,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Beyond the costs of the study, this project’s long-term fiscal impact is unknown at this time. The study will determine fiscal risk.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 22

LAFAYETTE STREET RECONSTRUCTION YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation

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 shared-use path on the east side to connect to the Municipal Center; 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 2022

FY 2023

FY 2024

FY 2025

$300,000

$600,000 $5,245,000

Operating Revenues (Sales Tax)

1,816,000

Grants

300,000

600,000

3,429,000

Bonding

$300,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FY 2026

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

$600,000 $5,245,000

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 23

NEWPORT AVENUE SIDEWALK YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation – eMobility Efforts

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 FY22 to saw cut the existing pavement, install new curb and gutter & entrances, and construct the new sidewalk.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$100,000

$30,000

10,000

100,000

Grants

Bonding

$40,000

$100,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 24

SIDEWALK TO THE OAKS YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #3 Transportation – eMobility Efforts

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 FY22 to determine routing and design documents.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$50,000

$124,500

Operating Revenues (Sales Tax)

50,000

124,500

Grants

Bonding

$50,000

$124,500

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 25

WALNUT HILLS OUTFALL STREAM RESTORATION YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

The City intends to apply for a grant for FY25 from the Virginia Stormwater Local Assistance Fund (SLAF) administered by DEQ 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 50% State, 50% City distribution.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$422,600

Operating Revenues (Sales Tax)

211,300

Grants

211,300

Bonding

$422,600

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 26

ROUTE 143 EMBANKMENT & OUTFALL EROSION REPAIR YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

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 FY23 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 2022

FY 2023

FY 2024

FY 2025

FY 2026

$350,000

Operating Revenues (Sales Tax)

175,000

Grants

175,000

Bonding

$350,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 27

CURBLESS BOUNDARY STREET AT CITY SQUARE YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #1 Character of the City

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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Operating Revenues (Sales Tax)

Grants

Bonding

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 28

LAFAYETTE STREET FENCE REPLACEMENT YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #1 Character of the City

The existing wooden privacy fence along Lafayette Street from Armistead Avenue to Harriet Tubman Drive is in need of replacing. The fence serves as a safety measure and provides some privacy from vehicular traffic for the houses in Crispus Attucks, which back up to Lafayette Street. The fence is approximately 20 years old. $20,000 was budgeted in FY21 to replace the fence with a similar wooden fence.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$30,000

30,000

Grants

Bonding

$30,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

There is minimal fiscal impact other than maintenance costs initially will be reduced with a new fence.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 29

PRINCE GEORGE PARKING LED LIGHTING YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety & #7 Environmental Sustainability

This project will replace existing lighting in the Prince George Parking Garage (PGPG). The existing fixtures are metal halide, and sodium vapor and the proposal is to use LED fixtures which provide better lighting at a reduced cost. The return on investment (ROI) is a 5-year turnaround.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$75,000

75,000

Grants

Bonding

$75,000

(15,000)

Program Savings (Cost)

Operating (Cost)

Debt Service

($15,000)

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue Staffing Savings (Cost) Facility Savings (Cost)

NET IMPACT

FISCAL IMPACT SUMMARY:

The LED fixtures will pay for themselves over a 5-year period, and the fixtures will last longer.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 30

FY2022 CAPITAL IMPROVEMENTS

PARKS & RECREATION

KIWANIS PARK IMPROVEMENTS BASKETBALL COURT

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 31

KIWANIS PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #6 Recreation & Culture – Parks, Recreation & Culture

In FY22 the basketball court will be replaced and an additional court with amenities and accessible pathway will be added. In FY23 the tennis court lights will be upgraded to the Musco Light-Structure Retrofit System. FY24 will include sidewalk upgrades and installing concrete surface in dugouts. Carry forward funding will be used to complete FY21 projects that were put on hold due to COVID-19. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$180,000

$160,000

$100,000

180,000

160,000

100,000

Grants

Bonding

$180,000

$160,000

$100,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 32

QUARTERPATH PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #6 Recreation & Culture – Parks, Recreation & Culture

In FY22 backline fencing for the sand volleyball courts will be add and amenities replaced ($25,000). In FY23 the shelter and playground will be replaced and in FY24 add a ninja warrior style obstacle challenge course. Carry forward funding will be used to complete projects from FY20-21 that were put on hold pending a decision to construct a regional indoor sports complex.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$25,000

$450,000

$225,000

25,000

450,000

225,000

Grants

Bonding

$25,000

$450,000

$225,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

There will not be an additional fiscal impact as a result of the above projects.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 33

WALLER MILL PARK IMPROVEMENTS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #6 Recreation & Culture

Projects in FY22 include replacing the dog park fence ($50,000) and replacing the floating fishing dock ($60,000) both due to wood rot. In FY23 the main playground will be replaced and relocated. In FY24 reshingle shelters. Carry forward funding will be used to complete FY20 projects that were put on hold due to COVID-19.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$110,000

$300,000

$30,000

110,000

300,000

30,000

Grants

Bonding

$110,000

$300,000

$30,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

There is no additional fiscal impact from these projects.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 34

COLLEGE PARK, HIGHLAND PARK, & WALES SUBDIVISION PARKS IMPROVEMENTS YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #6 Recreation & Culture – Parks, Recreation & Culture In FY22 ADA accessibility improvement at College Landing Park by providing an accessible pathway from the parking lot to the pier ($25,000). Also in FY22 replace playground and amenities at Highland Park ($60,000). In FY26 replace the playground and fence at Wales Subdivision.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$85,000

$65,000

85,000

65,000

Grants

Bonding

$85,000

$65,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

There is no additional fiscal impact due to these projects.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 35

FY2022 CAPITAL IMPROVEMENTS

PUBLIC SAFETY

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 36

FIRE STATION DEMOLITION & RECONSTRUCTION YEAR INTRODUCED: FY 2017

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety –Modernize Facility for Fire

The Fire Station, constructed in 1978, has planned maintenance costs were deemed prohibitive given the life of the structure and the capability of the existing station to meet needs of the department. In August 2020, City Council provided staff with direction to pursue a single station solution and to demolish and reconstruct the current fire station located at 440 N. Boundary Street. Demolition cost is estimated at $205,000 and is expected to begin in September 2021. Funding from the 2017 bond issue is available for appropriation in the amount of $ 2,948,910.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

TOTAL COST $2,948,910

$2,948,910

Operating Revenues (Sales Tax)

Grants

Bonding

TOTAL REVENUE $2,948,910

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

FUNDING SOURCES Carry Forward Funding

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 37

POLICE STATION RENOVATION YEAR INTRODUCED: FY 2018

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The Williamsburg Police Department Building was constructed in 1977 and the building now needs significant renovations. These renovations include fixing a failing roof, repairing structural decay, and needed safety improvements. A study of need and current facility capability was conducted and recommendations for improvement were approved. This project involves ongoing discussions with City leadership.

COST ESTIMATE

FY 2022 TOTAL COST

FY 2023

FY 2024

FY 2025

FY 2026

$738,190 $11,511,810

$250,000

FUNDING SOURCES Carry Forward Funding

Operating Revenues (Sales Tax)

Grants

738,190

11,511,810

250,000

$738,190 $11,511,810

$250,000

Bonding TOTAL REVENUE

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 38

E-911 REGIONAL CENTER EXPANSION YEAR INTRODUCED: FY 2009

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 FY of CIP. At the time the estimated City savings due to the consolidation equaled approximately $200,000 annually.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$45,000

45,000

$45,000

Grants

Bonding

$45,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

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 efficiency of any new improvements including equipment.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 39

AID TO LOCALITY (ATL) FUNDING – FIREFIGHTING EQUIPMENT DEPARTMENT: FIRE CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

This project consists of Aid to Localities funding and includes future funding estimated at $50,000 in each year for the next for years. State code mandates specific use of these funds, with annual reporting to the Virginia Department of Fire Programs. While it is difficult to forecast specific fire equipment needs, some examples of the type of equipment purchased with this funding includes personal protective equipment, hose, firefighting tools and fire suppression foam.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$50,000

50,000

$50,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

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

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The availability of grant funds for Fire equipment reduces expenditures in the Fire Department operating budget each year, as these are essential to operations.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 40

4 FOR LIFE GRANT DEPARTMENT: FIRE CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

Use of this funding is limited to providing EMS training and purchasing EMS equipment, and is reported annually to the Virginia Office of Emergency Medical Services. This funding is primarily used to support EMT-Paramedic training, Advanced Cardiac Life Support training and to replace EMS equipment and supplies used on a daily basis. The majority of FY22 funding will be utilized to enhance training opportunities for Advanced Life Support providers and equipment. The anticipated expense in each future FY accommodates annual paramedic training and daily EMS supplies.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$20,000

20,000

$20,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

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

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The availability of grant funds for EMS equipment and training reduces expenditures in the Fire Department operating budget each year, as these are essential to operations.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 41

CARDIAC MONITORING AND DEFIBRILLATOR REPLACEMENT YEAR INTRODUCED: FY 2021

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The fire department’s current inventory of cardiac monitors and defibrillators are aging, nearing their 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 for the fire department. Cardiac monitors and defibrillators are critical to the adequate Advanced Life Support service delivery to our community.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$350,000

Operating Revenues (Sales Tax)

350,000

Grants

Bonding

$350,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 42

GAS MONITORING INSTRUMENTATION REPLACEMENT YEAR INTRODUCED: FY 2021

DEPARTMENT: FIRE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The department’s gas monitoring instrumentation system is aging and is need of replacement. The oldest gas monitor is approximately 12 years old. As technology has developed, gas monitoring instrumentation has profoundly improved. The department seeks to replace its four gas monitoring system with a five gas monitoring system which will enhance the capability and capacity of the department to help mitigate gas related emergencies.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$20,000

20,000

Grants

Bonding

$20,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

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, new gas monitoring instrumentation will improve the safety of personnel operating at gas emergencies and significantly enhance the department’s capacity and capability when responding to such incidents.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 43

TAKE HOME VEHICLE PROGRAM YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety A take-home vehicle is a large draw for current and potential employees and almost all neighboring jurisdictions have a take-home car policy. A study conducted by Maryville PD found that Departments trying to recruit and retain high quality officers are at a disadvantage when competing with agencies with a home fleet program. In order to recruit and retain high quality employees, a take-home vehicle program is proposed for those employees residing in the City.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$300,000

300,000

Grants

Bonding

$300,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

This program includes funding for six (6) new police vehicles at $50,000 per vehicle. Utilization of police vehicles that are being taken out of service may be considered for this program. Fiscal impact includes operating impacts of maintenance and repair of additional vehicles.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 44

LAW ENFORCEMENT EQUIPMENT – BODY CAMERAS AND TASERS YEAR INTRODUCED: FY 2020

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 a FY21 project. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$112,000

112,000

Grants

Bonding

$112,000

(22,000)

(22,400)

(22,889)

(23,347)

(23,814)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue Staffing Savings (Cost)

NET IMPACT

FISCAL IMPACT SUMMARY:

($22,000) ($22,400) ($22,889) ($23,347) ($23,814)

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 two percent increase in salary cost is assumed with each successive year.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 45

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

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The mobile data terminals were replaced recently. To ensure continuity of the MDT program, the MDT’s are on a current recycling cycle of three (3) 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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$28,000

Operating Revenues (Sales Tax)

28,000

Grants

Bonding

$28,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

(4,000)

(8,000)

(12,000)

Debt Service

($4,000)

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 46

PUBLIC SAFETY EMERGENCY RADIOS YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 to be replaced to complete the program.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$75,000

Operating Revenues (Sales Tax)

75,000

Grants

Bonding

$75,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

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.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 47

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

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 ALPR system, increasing effectiveness while reducing expense and additional complex systems.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$28,000

Operating Revenues (Sales Tax)

28,000

Grants

Bonding

$28,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The current contract with Axon for the current mobile camera system expires in December of 2021. At this time a new contract will be necessary and allow for an opportune time for upgrades in software and hardware. The inclusion of an ALPR in the new system will eliminate the need to purchase separate ALPR units and reduce maintenance costs.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 48

FIRING RANGE REPAIRS & UPGRADES YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 buildup 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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$85,000

Operating Revenues (Sales Tax)

85,000

Grants

Bonding

$85,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 49

SEMI-PORTABLE ALPR SYSTEM YEAR INTRODUCED: FY 2021

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

Axon’s solar-powered ALPR system will be deployed in an effort to resolve community concerns and solve crimes. In 90 days WPD received reports of 121 vehicle tamperings, motor vehicle thefts, and thefts from vehicles. These camera systems will provide real-time actionable intelligence on crime, and can be geographically redeployed to meet the changing needs of our community.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$16,500

$15,000

Operating Revenues (Sales Tax)

16,500

15,000

Grants

Bonding

$16,500

$15,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The above costs reflect 6 units at $208 per month with an original installation fee of $260 per unit. The units are powered by solar energy so there is no electricity fee. The contract will include a pre-determined number of unit re-locations per year, per unit.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 50

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

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

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 large amount of space for implementation.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$11,000

Operating Revenues (Sales Tax)

11,000

Grants

Bonding

$11,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The cost for this program is $20 per month X 42 officers, for a total of $11,000 per year.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 51

CRIME SCENE VAN YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The Forensic Technician currently utilizes a regular police SUV type vehicle. This vehicle is not efficiently conducive for the transportation and use of the specialized equipment that is necessary for this function. A van that can be modified for this purpose is a more effective mode of transport.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$50,000

50,000

Grants

Bonding

$50,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

This vehicle will be put in the regular vehicle CIP program. Grant funding will also be explored as an option for this vehicle.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 52

PUBLIC SAFETY EQUIPMENT TRAILER YEAR INTRODUCED: FY 2022

DEPARTMENT: POLICE

CITY COUNCIL GOALS & INITIATIVES: #4 Public Safety

The Williamsburg Police Department has a multitude of traffic safety equipment for use in traffic control situations, such as during special events, accident scenes, road closures, etc. The trailer utilized to secure this equipment has reached its capacity and a new, larger trailer is required for the safety, security and transportation of these items.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$8,000

8,000

Grants

Bonding

$8,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

By safely and securely storing these items (cones, signs, barriers, etc.), they will have an extended life and reduce the necessity to replace them as often.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 53

FY2022 CAPITAL IMPROVEMENTS

WILLIAMSBURG REDEVELOPMENT & HOUSING AUTHORITY

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 54

REPLACEMENT OF ROOFS & GUTTERS YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #5 Human Services, Health, and Education

The Authority seeks to replace the roofs and gutters for all sites over a 5 year period. It is the Authority’s goal to address 4-6 roofs per year.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$49,600

49,600

Grants

Bonding

$49,600

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The existing 3-tab shingle roofs and the deteriorating plywood and gutters will be replaced over a 5 year time frame, with the goal being 4-6 roofs per year. Scheduled replacement of roofs reduces maintenance cost and the expense of the need for unscheduled repairs.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 55

BLAYTON BUILDING ELEVATOR UPGRADE YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #5 Human Services, Health, and Education

To modernize the elevator to make it reliable and serviceable. As this is the only elevator which serves this Elderly/Disabled building. It is recommended that WRHA proceed with this upgrade in order to avoid future extended shutdowns.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$97,685

97,685

Grants

Bonding

$97,685

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

To maintain decent and safe accommodations to the Elderly and Disabled residents of the Housing Authority, the elevator must be operational at all times.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 56

HVAC REPLACEMENT YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #5 Human Services, Health, and Education

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

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$36,790

36,790

Grants

Bonding

$36,790

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 57

FY2022 CAPITAL IMPROVEMENTS

FINANCE

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 58

PROJECT ACCOUNTING TYLER SOFTWARE MODULE PROGRAM YEAR INTRODUCED: FY 2022 CITY COUNCIL GOALS & INITIATIVES: #8 Citizen Engagement/City Governance

Implementation of a Project and Grant Accounting module to provide a fully integrated multiyear, detailed tracking of CIP and grant projects. The module will allow the capture the history of all project related information including budgets, revenues, expenditures over the life of the project. Users will have the ability to divide projects into various detail layers (i.e. phases, tasks, and sub-tasks) to track activities at a high or granular level. It is recommended that this project be funded by a $10,000 carryforward from the CAMA System Project with a supplemental addition of $2K of operating revenue in FY22. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$12,000

$10,000

2,000

Grants

Bonding

$12,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

1,018

Debt Service

$1,018

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Recurring licensing fees will be $1,018 annually.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 59

FY2022 CAPITAL IMPROVEMENTS

INFORMATION TECHNOLOGY

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 60

BROADBAND ASSESSMENT & DEVELOPMENT YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: Economic Vitality – A Broadband and 5G Future

City Council’s GIOs call for staff to research and develop a broadband policy for the City. A staff team was convened and the project goals laid out. Based on the goals of the project, staff felt it would be more appropriate to enlist a consultant to perform an assessment and survey of capabilities as well as design and build a broadband plan for the City moving forward. With the broadband work being done on the southside, in addition to transoceanic fiber coming to Virginia Beach, it became even more apparent that this work would require the help of a consulting company with a deep understanding of these projects. This project would hire a consulting company to, over a 2-year period, perform an assessment and survey of current capabilities and then design a broadband plan for the City to implement in future years. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$115,000

Carry Forward Funding

$55,000

Operating Revenues (Sales Tax)

115,000

Grants

Bonding

$170,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

A plan will assist in determining and prioritizing the needs and requirements for a broadband plan for the City.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 61

OFFICE 365 YEAR INTRODUCED: FY 2019 CITY COUNCIL GOALS & INITIATIVES: #8 Citizen Engagement/City Governance

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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$33,000

33,000

Grants

Bonding

$33,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

No follow-on impacts related to the budget outside of the annual renewal.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 62

COMMUNITY BUILDING A/V UPGRADES YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #8 Citizen Engagement/City Governance

The Community Building is used by citizens and City employees on a routine basis. The audiovisual systems in these two key locations are very old, lacking many newer technology features and require upgrade. This project would replace the audio-visual systems in both locations with up to date features, including new wide-screen projection capability, greatly improved sound as well as the ability to have multiple microphones without requiring the end-user to manipulate any equipment.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$60,000

60,000

Grants

Bonding

$60,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 63

PC REPLACEMENT PROGRAM YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #8 Citizen Engagement/City Governance

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

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$30,000

30,000

Grants

Bonding

$30,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 64

FY2022 CAPITAL IMPROVEMENTS

AGENCIES & INTERJURISDICTIONAL

MAINTENANCE WILLIAMSBURG/JCC COURTHOUSE

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 65

WILLIAMSBURG LIBRARY RENOVATION

The Williamsburg Library facility was constructed in 1974 with two 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 any additional space to offer new technology, a teen area, seating, collaborative work spaces, or space for other contemporary library services.This project budgets an estimate beginning in FY 24 with the intent to engage in discussions with James City County and York County concerning the possibility of a joint facility. The previous budget included $245,000 for HVAC repair and in FY 22 this amount has been transferred to contingency, until the new library is built, unless there is a catastrophic need for its use. COST ESTIMATE

FY 2022

FY 2023

Operating Revenues (Sales Tax)

Grants

450,000

3,275,000

4,475,000

Bonding

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FY 2024

FY 2025

FY 2026

$450,000 $3,275,000 $4,475,000

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

$450,000 $3,275,000 $4,475,000

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 66

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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$40,000

40,000

Grants

Bonding

$40,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Fiscal impact will be analyzed when specific projects are determined.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 67

WILLIAMSBURG/JCC SCHOOLS YEAR INTRODUCED: FY 2020

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 FY22 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.

COST ESTIMATE

FY 2022 TOTAL COST

FY 2023

$828,453 $1,024,667

FY 2024

FY 2025

FY 2026

$753,617 $3,275,431

$964,506

FUNDING SOURCES Carry Forward Funding

828,453

1,024,667

753,617

3,275,431

964,506

Grants

Bonding

$753,617 $3,275,431

$964,506

Operating Revenues (Sales Tax)

TOTAL REVENUE

$828,453 $1,024,667

OPERATING IMPACTS Revenue

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

NET IMPACT

FISCAL IMPACT SUMMARY:

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 68

VEHICLE REPLACEMENT

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

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$35,000

City Manager

35,000

Economic Development

Engineering

35,000

Finance

375,000

40,000

Human Services

35,000

Planning

25,000

98,000

40,000

113,000

80,000

100,000

40,000

160,000

30,000

35,000

40,000

$588,000

$353,000

$130,000

$80,000

$270,000

DEPARTMENT

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Public Utilities

$340,000

$40,000

$340,000

$40,000

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$588,000

$353,000

$470,000

$80,000

$310,000

Building Inspection

Fire

Police Public Utilities Public Works Recreation WRHA CAPITAL IMPROVEMENT PROGRAM

UTILITIES

UTILITIES TOTAL

GRAND TOTAL GRAND TOTAL

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 69

SALES TAX VEHICLES BUILDING INSPECTION UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

6573

2008

Ford

Escape 4x4 SUV

Yes/No

114731L

64,949

$35,000

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

00000B 2022

Ford

Explorer (New Inspector)

No/No

35,000

TOTAL BUILDING INSPECTION $35,000 $35,000

CITY MANAGER UNIT # YEAR MAKE

5925

2017

Ford

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Explorer - Silver

No/No

172044L

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

22,418

$35,000

$0 $35,000

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

N/A

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$0 $35,000

TOTAL CITY MANAGER

ECONOMIC DEVELOPMENT UNIT # YEAR MAKE

0048

2018

Yamaha

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Yamaha Golf Cart

Yes/No

N/A

TOTAL ECONOMIC DEVELOPMENT

ENGINEERING UNIT # YEAR MAKE

2324

2005

Ford

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Explorer 4x4

No/Yes

122-984L

MILEAGE AT 12/2020

72,367

TOTAL ENGINEERING

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 70

FINANCE UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

5924

2017

Ford

Explorer

No/No

172045L

11,081

2913

2021

Ford

Explorer

No/No

202584L

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

TOTAL FINANCE

FIRE UNIT # YEAR MAKE

8941

1949 Mack

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Fire Truck

No/No

16-977L

N/A

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

71,762

0700

2008

Chevrolet

Impala NonReplacement

No/No

114733L

69,231

8061

2008 GMC

Ambulance (Reserve No)

No/No

159651L

84,527

2042

2011 Pierce

Pumper

No/No

159672L

47,240

6972

2011

Ford

Pierce Rescue

No/No

159653L

4,151

8179

2011

VMA/ PAMU

Cargo Trailer

No/No

159682L

N/A

2818

2012 Pierce Quantum Fire Truck

No/No

172004L

28,747

4115

2013 Horton

Ambulance

No/No

172015L

75,760

375,000

Inflatable 15’6”

No/No

N/A

No/No

172019L

49,651

40,000

Safe House

No/No

172023L

N/A

RC313 2013 Wing 2025

2014

3398

2014 Scotty

7593

2014

Load Rite

Boat Trailer/16’ Jon B

No/No

172025L

N/A

6509

2016

Road Rescue

Freightliner Ambulance

No/No

172033L

30,061

0582

2017

Chevrolet

Tahoe

No/No

172049L

27,599

0932

2017

Ford

Explorer - White

No/No

172043L

35,013

0933

2017

Ford

Explorer - White

No/No

172042L

24,09

6258

2017 Horton

Ambulance

No/No

202553L

44,835

Ford SUV Interceptor WHI

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 71

FIRE (CONTINUED) UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

6835

2017 Pierce Fire Truck-Pumper VE

No/No

172-039L

19,234

9453

2017

Tahoe

No/No

172048L

12,970

0665

2019 Piece

Pumper Enforcer

No/No

202567L

10,554

6467

2020

Explorer - White

No/No

202573L

2,387

6672

2020 Polaris

Mini-Ambulance ASAP

No/No

N/A

7264

2020

Ford

Explorer - White

No/No

202574L

1,553

9833

2021

Anvil Trailer

Enclosed Trailer for

No/No

202585L

N/A

TOTAL FIRE $375,000

$0 $40,000

Chevrolet

Ford

HUMAN SERVICES UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

1666

2008 GMC

12 Passenger Van

No/Yes

114735L

47,676

$35,000

9026

2013 GMC

12 Passenger Van

No/No

172013L

19,166

9878

2015 Dodge

Caravan

No/No

172028L

38,783

4870

2017

Compass 4x4 4WD

No/No

172038L

31,007

0621

2019 Dodge

Journey

No/No

202568L

3,144

$0 $35,000

Jeep

TOTAL HUMAN SERVICES

PLANNING UNIT # YEAR MAKE

7281

2020

Ford

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Explorer 4WD

No/No

202572L

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

798

TOTAL PLANNING

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 72

POLICE UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

5572

2003

Texas Bragg

Trailer-Cone

No/No

111793L

N/A

2171

2006

Chevrolet

PU Crew Cab Non Rep

No/No

UUL7757

97,539

0900

2007 Harley

FLPI - Motorcycle

No/No

2199L

17,735

25,000

1609

2011

Ford

4D Crown Vic (Unmarked)

No/No

XC9355

66,365

1610

2011

Ford

4D Crown Vic

No/No

ECN1102

93,410

3157

2012

Ford

SUV Escape XLT

No/No

159683L

31,589

48,000

1334

2013

Ford SUV Interceptor Non

No/No

172009L

117,141

1335

2013

Ford SUV Interceptor Non

No/No

172010L

104,403

5873

2013

Jeep

Wrangler

No/No

172016L

58,037

40,000

2024

2014

Ford

SUV Interceptor (Pat

No/No

172018L

141,982

2026

2014

Ford

SUV Interceptor (Un

No/No

WNN4064

82,426

50,000

2068

2014 Smart

Radar Trailer

No/No

172-027L

N/A

4689

2014 Smart

Low Speed Vehicle

No/No

172020L

16,233

6293

2014

Ford SUV Int (Patrol) Non re

No/No

172022L

103,801

9778

2014

Ford

Interceptor Se

No/No

WNR8302

94,272

2015

Freedom

Cargo Trailer Enclosed

No/No

172047L

N/A

3935

2015

Ford

4D Interceptor Unmarked

No/No

172034L

48,242

6999

2015

Chevrolet

Tahoe K1500

No/No

VBC7971

104,459

1881

2016

Chevrolet

Tahoe

No/No

VRJ7648

49,365

3753

2016

Ford

SUV Interceptor Unmarked

No/N0

VHV8535

61,260

5032

2017

Ford

SUV Interceptor (Pat

No/No

172050L

89,987

5033

2017

Ford

SUV Interceptor (Pat

No/No

202551L

98,335

4419

2018

Ford

SUV Interceptor (Pat

No/No

202555L

36,514

4420

2018

Ford

SUV Interceptor Unmarked

No/No

UYF5174

12,900

8963

2019

Ford

SUV Interceptor (Pat

No/No

202564L

34,412

8964

2019

Ford

SUV Interceptor (Pat

No/No

202565L

33,435

8965

2019

Ford

SUV Interceptor (Pat

No/No

202562L

37,401

8966

2019

Ford

SUV Interceptor (Pat

No/No

202563L

35,466

1000

2020 SMC500

Radar Trailer

No/No

202579L

N/A

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 73

POLICE (CONTINUED) UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

1547

2020

SMC

Radar Trailer

No/No

202582L

N/A

2150

2020

Ford

SUV Interceptor Unmarked

No/No

202581L

104

5979

2020

Ford

SUV Interceptor (Pat

No/No

202576L

6,591

021A

2021

Ford Interceptor Unmarked

Yes/No

N/A

TOTAL POLICE $25,000 $98,000

$0 $40,000

PUBLIC UTILITIES UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

0537

1966

Cox

Boat Trailer

No/No

16-978L

N/A

A393

1993

Caroline Skiff

16’8 Length

No/No

N/A

1105

1996 Gator

Utility Vehicle

No/No

N/A

0152

2003 Venture

Boat Trailer

No/No

84-730L

N/A

1549

2004 Vactor

Model 2103 Sewer CLE

No/No

11-4704L

21,050

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

8245

2006

Ford

Van-Camera Truck

No/No

114-748L

22,471

2256

2009

Ford

F-350 Diesel 4x4 PU

No/No

129042L

59,114

40,000

1177

2010

John Deere

Utility Vehicle TX4X2

No/No

N/A

9610

2011 Yamaha

50HP Outboard Motor

No/No

N/A

8374

2013

Ford

Explorer

No/No

172006L

64,670

40,000

2742

2014

Ford

F-150 Pickup Truck

No/No

172024L

52,785

1394

2015

Chevrolet

4WD Silverado PU

No/No

172035L

52,912

7798

2015

International

Dump Truck

No/No

172029L

8,714

5345

2018

Ford

F-250 4x4 Supercab Pic

No/No

202557L

10,496

5779

2019

Chevrolet

Colorado Pickup

No/No

202561L

14,484

4580

2020

Caterpillar

420F Backhoe

No/No

N/A

310

4845 1 2020

Chevrolet

Silverado Crew Cab P

No/No

202580L

5298P 2020

International

Flusher Truck MV607

No/No

202577L

1,505

$0 $340,000

$40,000

Ford

TOTAL PUBLIC UTILITIES

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 74

PUBLIC WORKS UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

3258

2000

Ford

Tractor

No/No

N/A

1,150

5298

2000

Haulmark

Enclosed Utility Trailer

No/No

40-280L

N/A

9479

2001 GMC

1/2 Ton 4/4 Pickup Load

No/Yes

49-454L

95,301

45,000

5293

2003 Atlantic

Utility Trailer

No/No

26-938L

N/A

3664

2004

2 Axle Dump Trailer

No/No

24-260L

N/A

0155

2006 Hudson

Utility Trailer

No/No

129020L

N/A

0995

2006 GMC

Pickup Truck

No/No

114-721L

81,886

1608

2006

Ford

Dump Truck

No/No

129025L

44,649

120,000

3514

2006

Currahee

Utility Trailer

No/No

129006L

N/A

8855

2006

Chevrolet

Tahoe SUV

No/No

123-000L

71,479

40,000

0869

2007

Ford

Explorer 4x4

No/No

114729L

78,950

2835

2008

Ford

3/4 Ton Pickup

No/No

114740L

53,800

40,000

8498

2008

International

Dump Truck

No/No

114732L

19,822

0931

2009

Ford

F-250 Gas 4x2 Pickup Truck

No/No

129043L

78,181

40,000

2018S 2012

Ford

Pickup Truck

No/Yes

172001L

60,224

40,000

Chevrolet

1/2 Ton Pickup Truck

No/No

172003L

37,290

40,000

Roller

No/No

N/A

296

Mid

BRI-MAR

4686

2012

6236

2012 Volvo

9242

2012

Ford

Bucket Truck

No/No

172014L

9,700

60,000

9442

2012

Ford

F-250 Crew Cab

No/Yes

172005L

40,289

40,000

0200

2013

Workman

Gator-Workman

No/No

N/A

1,248

8232

2014

John Deere

Leaf Box-Blsh Trailer

No/No

172026L

N/A

4273

2015

Ford

F-150 Crew Cab 4x2

No/No

172032L

36,635

7797

2015

International

Dump Truck/Plow/SPR

No/No

172030L

14,826

2504

2016 Bobcat

Compact Track Loader

No/No

N/A

3381

2018

Caterpillar

420F Backhoe

No/No

N/A

5826

2018

Ford

F-250 Reg Cab

No/No

202556L

7,293

9098

2018

American Trailer

Utility Trailer

No/No

202554L

N/A

9619

2018

International

Street Sweeper

No/No

202552L

8,705

2424

2019

Toro

Z Master Mower

No/No

N/A

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 75

PUBLIC WORKS (CONTINUED) UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

9649

2019

International

Dump Truck/Plow/Spr

No/No

202558L

1,205

9650

2019

International

Dump Truck/Plow/Spr

No/No

202559L

3,249

9651

2019

International

Dump Truck/Plow/Spr

No/No

202560L

1,693

1659

2020

Ford

F-250 Pickup Truck

No/No

202570L

567

2833

2020

Ford

F-150 Super Cab 4x4

No/No

202569L

3,602

4819

2020

Caterpillar

420F - Backhoe

No/No

N/A

00000P 2022

Toro

Mower

No/No

N/A

18,000

0000P 2022

Caterpillar

Bucket for Backhoe

No/No

N/A

10,000

TOTAL PUBLIC WORKS $113,000

$80,000 $100,000 $40,000 $160,000

RECREATION UNIT # YEAR MAKE

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

19-406L

N/A

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

Utility Trailer

No/No

5169

1994 Triton

3321

2006

Chevrolet

4 Door Sedan

No/No

114-724L

70,026

30,000

2410

2008

Chevrolet

4 Door Impala

No/No

114734L

73,797

35,000

2427

2010

Yamaha 25 HP

Outboard Motor

No/No

N/A

4845

2011

Chevrolet

Pickup 4WD

No/No

159675L

60,225

30,000

2014

John Deere

Tractor - Bunker/Rake

No/No

N/A

2014

John Deere

Utility Vehicle - Gator

No/No

N/A

2015

John Deere

Tractor - Bunker/Rake

No/No

N/A

2015

John Deere

Tractor - 1027R

No/No

N/A

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

9952

2020

American

Black Utility Trailer

No/No

202575L

N/A

9996

2020

Toro

Reel Master Mower

No/No

N/A

0360 2901 0292 0871 2981

TOTAL RECREATION

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

$0 $30,000 $30,000

$0 $35,000

H – 76

WRHA UNIT # YEAR MAKE

DESCRIPTION

HYBRID/FUTURE POTENTIAL ALT. FUEL

LICENSE #

MILEAGE AT 12/2020

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

Explorer

No/No

49-458L

105,582

$40,000

3500 Van

No/No

79,830

40,000

8281

2002

7853

2004 Chevy

6963

2020

Carry On

Trailer

No/No

202578L

N/A

1765

2021

Ford

F-250 Service Body

No/No

202586L

TOTAL WRHA $40,000 $40,000

Ford

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 77

CITY OF WILLIAMSBURG

MEMORANDUM TO:

ANDREW O. TRIVETTE, CITY MANAGER

FROM:

PLANNING COMMISSION

DATE:

FEBRUARY 17, 2021

RE:

CAPITAL IMPROVEMENT PROGRAM (CIP)

The Williamsburg Planning Commission has completed its review of the proposed Five-Year Capital Improvement Plan. The Commission held a public hearing on January 20, 2021, and a work session on January 27. 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: • Reinforcing the need for planning improvements along Merrimac Trail to include sidewalks and bike lanes on both sides of the street, bus stop improvements, and a sidewalk connection to Capitol Landing Road. • Creating a vision plan with community input for the Downtown civic area to include the Blayton Building, Library, Fire, Police Station redevelopment and infrastructure improvements. The Commission feels strongly that a community discussion and input are needed to improve this area’s design consistency. • A study to determine the future construction of a multi-use trail that includes lighting to connect John Tyler Lane and Strawberry Plains Road to the multi-use trail along Monticello Avenue. • Investigating a sidewalk along one side of Mill Neck Road from Jamestown Road through the S-Curve to the road/pathway into College Woods. • Sidewalks and lighting improvements from College Creek Park to The Oaks on Henry being included in the CIP in the next five years. • 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. • Continue 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. The commission looks forward to continuing its partnership with you and your staff to develop and implement the City’s Capital Improvement Program.

Elaine McBeth, Chair Williamsburg Planning Commission

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 78

UTILITY FUND CAPITAL IMPROVEMENT PROJECTS PROGRAM SUMMARY FY 2022-2026 FIVE YEAR CAPITAL IMPROVEMENT PROGRAM ESTIMATED THROUGH FY 2021

CARRYOVER FROM FY 2021

ADOPTED BUDGET FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$318,890

$915,000 $1,025,000

$650,000

$195,000

$190,000

$2,975,000

Watershed Protection/ Water Quality

$75,000

Waller Mill Dam Improvements

139,950

465,000

950,000

1,415,000

Water Treatment Improvements

33,994

550,000

300,000

45,000

120,000

Sewer System Rehab – SSO Program

24,404

75,000

225,000

Sewer Pump Station Reliability

64,301

40,000

125,010

75,000

375,000

397,112

340,000

40,000

380,000

$1,409,771

$915,000 $1,025,000

$650,000

$195,000

$190,000

$2,975,000

FOR PLANNING PURPOSES

FIVE YEAR TOTAL

CAPITAL REVENUES Transfer from Retained Earnings (Reserves)

TOTAL REVENUES

CAPITAL EXPENSES Water Supply

Water Distribution/Storage Water System Improvements Water Tank Inspections Plant Wastewater Lagoons Lagoon Sludge Removal Sewer Collection/ Transmission System

Water/Sewer System Contingency Water/Sewer System – Contingency Vehicles/Equipment Vehicles

TOTAL UTILITY FUND CAPITAL IMPROVEMENTS

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 79

FY2022 CAPITAL IMPROVEMENTS

UTILITIES

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 80

WATERSHED PROTECTION/ WATER QUALITY YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

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).

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$75,000

Operating Revenues (Sales Tax)

75,000

Grants

Bonding

$75,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 81

WALLER MILL DAM IMPROVEMENTS YEAR INTRODUCED: FY 2019 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability 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 that the City may be required to widen the spillway or raise the dam 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 FY23 and FY24 for construction of anticipated improvements. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$465,000

$950,000

465,000

950,000

Grants

Bonding

$465,000

$950,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

The impact is dependent on which type of solution is chosen, but any additional operating costs would be minimal.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 82

WATER SYSTEM IMPROVEMENTS YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability The water distribution and collection systems require maintenance and upgrade as they age. This project addresses those needs as they are anticipated in any fiscal year. Examples of water system improvements include: • Upgrade line size on developer installed systems (e.g. contribution to 16” extension to Fairfield Timeshares on Mooretown Road). • Small line replacement program to improve water pressure in specific areas. • Upgrades/replacements of pipelines in conjunction with road construction projects (e.g. Richmond Road and Braxton Court). • Water line extensions to provide system looping to increase fire flow and service reliability (e.g. Quarterpath Road to Pocahontas Street). $300,000 is earmarked in FY22 for water line improvements on Capitol Landing Road (CLR) in conjunction with the CLR Redesign project. COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$300,000

300,000

Grants

Bonding

$300,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 83

WATER TANK INSPECTIONS YEAR INTRODUCED: FY 2021 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

The City owns and operates 5 storage tanks: Jamestown Elevated Tank, Magruder Elevated Tank, Riverside Elevated Tank, City Shop Ground Storage Tank, & 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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$45,000

Operating Revenues (Sales Tax)

45,000

Grants

Bonding

$45,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

Regularly scheduled inspection 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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 84

LAGOON SLUDGE REMOVAL YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

The Water Plant must backwash the filter tanks and the sedimentation basins which produces wastewater that is directed to two 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. $110,000 is budgeted in FY2025 for that project.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$120,000

Operating Revenues (Sales Tax)

120,000

Grants

Bonding

$120,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 85

SEWER SYSTEM REHAB – SSO PROGRAM YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

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 resolve 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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$75,000

75,000

Grants

Bonding

$75,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

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 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 86

SEWER PUMP STATION RELIABILITY YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

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.

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$40,000

Operating Revenues (Sales Tax)

40,000

Grants

Bonding

$40,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding

TOTAL REVENUE

OPERATING IMPACTS Revenue

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 efficiency of any new improvements including equipment.

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 87

WATER/SEWER SYSTEM CONTINGENCY YEAR INTRODUCED: FY 2020 CITY COUNCIL GOALS & INITIATIVES: #7 Environmental Sustainability

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 pipe line failures, pump/motor replacement, generator failures • Contributions to new infrastructure installed by development • Capital project contingency

COST ESTIMATE

FY 2022

FY 2023

FY 2024

FY 2025

FY 2026

$75,000

75,000

Grants

Bonding

$75,000

Staffing Savings (Cost)

Facility Savings (Cost)

Program Savings (Cost)

Operating (Cost)

Debt Service

TOTAL COST

FUNDING SOURCES Carry Forward Funding Operating Revenues (Sales Tax)

TOTAL REVENUE

OPERATING IMPACTS Revenue

NET IMPACT

FISCAL IMPACT SUMMARY:

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

FY 2022 ADOPTED BUDGET CAPITAL IMPROVEMENT PROJECTS

H – 88

FY2022

BUDGET GUIDE TABLE OF CONTENTS

INTRODUCTION

BUDGET CALENDAR

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.

I-2

OPERATING BUDGET INSTRUCTIONS I-5 CAPITAL IMPROVEMENT PROGRAM INSTRUCTIONS

I-6

BUDGETARY ACCOUNTS

I-10

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.

DEPARTMENT CODES & RESPONSIBILITY

I-11

AUTHORITY

BIENNIAL GOAL SETTING POLICY & PROCEDURES I-8

REVENUE SOURCES & TRENDS I-13 EXPENDITURE CLASSIFICATIONS I-37 FUNDING RELATIONSHIPS I-42 FUND STRUCTURE I-52 BUDGET POLICIES I-54

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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.

I–1

FY2022

BUDGET CALENDAR OCTOBER 2020

DECEMBER 2020

Input of operating budget request due in system

Human Services Advisory Board recommendation due

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 November 23.

28 Strategic Planning Retreat – Day 1 29 Strategic Planning Retreat – Day 2 29 Instructions for operating budget requests are distributed to Departments – due to be input in Budget System on or before December 1. Requests for CIP updates are also sent.

NOVEMBER 2020 16 ETeam – Performance Metrics – City Manager’s Office, City Attorney, Economic Development, Finance, and IT 18 ETeam – Performance Metrics – Public Works, Utilities, and Planning (this time will also be used to continue from last week or move forward to those scheduled for November 16) 20 ETeam – Performance Metrics – Police (include Parking), Fire, Parks & Recreation, and Human Services 20 FY22 CIP and FY21 CIP updates requests due 23 Outside Agency Request due to Human Services or Finance

FY 2022 ADOPTED BUDGET BUDGET GUIDE

14 Meet with Departments on Performance Metrics and CIP this week 28 Meetings with Department on Operating Budget

JANUARY 2021 1-13 Finance/Planning Directors finalize the City’s FY 2021 Capital Improvement Program status update and new proposed FY 22 Capital Improvement Projects 20 Planning Commission holds Public Hearing on Capital Improvement Plan 27 Planning Commission Work Session – Capital Improvement Plan

FEBRUARY 2021 22 City Council Retreat on budget preview and long-term financial outlook. Recommended dates – First week of February 1- 6, 2021 11 City Council Meeting – recommendation – Amend Real Estate Revenue FY 21 17 Planning Commission Meeting – CIP Letter to City Manager

I–2

MARCH 2021

APRIL 2021

Advertise proposed property tax increase (if applicable- 30-day minimum notice requirement VA Code § 58.13321) - March 6 is fall back date City Council Work Session – Outside Agencies Presentations

11 City Council Meeting 17 1st Notice of Public Hearing for Water Rate Increase Advertisement in VA Gazette (if applicable – VA Code §15.22143) 18 City Council Work Session – Optional 22 Proposed FY 2022 Operating and Capital Improvement Budgets delivered to City Council and the Press. 27 Budget Synopsis / Notice of public Hearing on Proposed Budget advertised in VA Gazette. (VA Code § 15.2506, 7-day minimum notification) – Backup date is March 31 31 2nd Notice of Public Hearing for Water Rate Increase Advertisement in VA Gazette (if applicable – VA Code § 15.22143)

FY 2022 ADOPTED BUDGET BUDGET GUIDE

City Council Work Session – Overview of FY 2022 Budget and Open Forum

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

JUNE 2021 11 City Council Meeting – Adopt FY 2022 Operating, Capital, Utility, Tourism, Public Assistance, and Quarterpath CDA Fund Budgets with Budget Resolution Council Sets Tax Rate

JULY 2021 1

Begin Fiscal Year 2022

AUGUST 2021 12 Printed Budget Documents distributed to City Council

I–3

SUMMARY BUDGET CALENDAR October 28-29, 2020

Strategic Planning Retreat

November 23, 2020

Outside agency requests due

December 7, 2020 Human Services Advisory Board recommendations due January 1-13, 2021

Finalize Capital Improvement Program

January 20, 2021 Planning Commission holds Public hearing on Capital Improvement Program February 22, 2021

City Council Budget Retreat

March 22, 2021 City Manager’s Proposed Budget Presented April 10, 2021

Public hearing on Budget

June 11, 2021

City Council Adoption of Budget

FY 2022 ADOPTED BUDGET BUDGET GUIDE

I–4

FY2022

OPERATING BUDGET INSTRUCTIONS GENERAL In early January, Finance staff will provide spreadsheets to departments with operating activity for each departmental line item: A.

Prior year’s expenditures for last two fiscal years.

Current year budget.

Current year expenditures through December 31st.

A column for estimating CURRENT FISCAL YEAR total expenditures through June 30th. A column for NEXT FISCAL YEAR’S lineitem budget estimates.

Each department head should complete ITEMS D AND E. The current year estimate is both the basis for recommending amendments to the current year budget, and for determining 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 on the printout should be left blank. Finance will calculate and enter these line items.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

REMINDERS FOR PREPARERS OF BUDGET REQUESTS 1.

Analyze each line item separately. Compare historical data, current year budget, and estimated spending levels for the current year to assist with your request.

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.

Keep backup materials used in computing your budget request. These will be used both in explaining budget recommendations and administering the budget.

This is your operating budget. You are responsible for 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 prior to obligating spending over the adopted budget.

I–5

FY2022

CAPITAL IMPROVEMENT PROGRAM INSTRUCTIONS DEFINITION OF A CAPITAL PROJECT The Capital Improvements Program (CIP) identifies, schedules and budgets capital projects. A capital project is a major expenditure which adds to the net assets of the City. Capital projects fall within one or more of the following categories: 1.

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.

Vehicles and equipment, generally exceeding $10,000.

Some examples of capital projects are: street construction, sewer lines, parks, sidewalks, storm drains, water lines, building construction or major renovation, fire trucks, and police cars.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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. 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 PROGRAM The Five-Year Capital Improvement Program is presented annually to the City Council. THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PROGRAM 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.

I–6

PROJECT REVIEW 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 Program 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.

CAPITAL PROJECT FORM

FIVE YEAR VEHICLE REPLACEMENT PLAN All vehicles owned by the city are listed on a replacement plan. The plan is based on a fiveyear projection. It is updated annually with the rest of the CIP.

ANNUAL UPDATE Each year departments submit an update to the CIP as the first step in budget formulation. Updates include: 1.

Submission of the CURRENT YEAR Capital Project Form with either: a. pen and ink annotation to update the form for the next five-year period, or b. staple a revised form if changes are too many for pen and ink update.

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.

Capital Improvement Program projects will be submitted on forms provided by the City Manager. The following is a non-inclusive list of project categories:spending over the adopted budget: • Streets & Traffic • Solid Waste Management • Building Improvement • Economic Development • Parking Facilities • Property Acquisition • Stormwater Management • Park Development • Water & Wastewater Improvements • Field Equipment • Planning/Feasibility Studies • Vehicles

FY 2022 ADOPTED BUDGET BUDGET GUIDE

The SECOND STEP requires department heads to a status report by July 31st each year of all projects funded during the prior fiscal year ended June 30th. 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 recognizes the importance of setting specific goals. Goals provide both means of SORTING OUT PRIORITIES, and a standard against which to measure EFFECTIVENESS. More than any other determinant STATED GOALS DRIVE THE BUDGET. Goal setting is an integral part of the budget process. To advance the City’s vision, every two years the City Council identifies new strategic objectives for city government. BIENNIAL GOALS, INITIATIVES, AND OUTCOMES (GIO’s) provide an expression of city priorities, as specific and measurable as possible, covering a two-year period. GIO’s provide a coordinated expression of City Council’s direction for change and focus in the near future. 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 attempts to chart the City’s course. This is done through a methodical goal setting process in the Fall of even numbered years. The City Council’s adopted goals then become A GUIDE FOR 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 before the next election concentrating on implementing its goals.

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.

During the midterm, or odd numbered years, the Council monitors progress towards achieving its goals. A mid-biennium status report is prepared by staff and includes desired outcomes and observed results. But the formal goal setting process takes place only every two years.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

I–8

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) May

Council Election

Jul. 1

New Council members take office.

Jul.-Aug. City Manager provides status report on accomplishment of stated goals. Council holds retreat to evaluate goal accomplishment and discuss future priorities.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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.

City Staff begins work on operating and capital budgets for coming fiscal year reflecting priorities in the statement of goals.

I–9

FY22

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 Program (Sales Tax 004) and the Public Assistance Fund (006). The Fiduciary Fund consist 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 also 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

Capital Improvements Program 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. Expenditures of the City of Williamsburg are classified by fund, and within each fund by department. Expenditures are classified by object (line item) within each department. DEPARTMENTAL CODES AND RESPONSIBILITY, lists the individual responsible for submitting and managing each departmental budget. In the case of outside agencies, Appendix A lists the city employee responsible for overseeing agency funding. 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.

I – 10

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 Michele Dewitt 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 David Eagle 001 3301 Regional Jail Roy Witham 001 3303 Middle Pen. Juv. Det. Center Gina Mingee 001 3401 Codes Compliance Matt Westheimer 001 3501 Animal Control Daniel Clayton 001 3503 Medical Examiner David Eagle 001 3505 Emergency Management David Eagle 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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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FUND DEPT. NUMBER NUMBER DEPARTMENT RESPONSIBILITY 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 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 Carolyn Murphy 001 8102 Contrib. to Other Agencies Barbara Dameron 001 8202 Soil & Water Conservation Daniel Clayton

Tourism Fund:

003 3900 Administrative Expenditures Michele DeWitt 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

Public Assistance Fund: 006

1100-1700

Capital Improvements Projects

Andrew Trivette

Public Assistance expenses

Wendy Evans

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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

I – 12

REVENUE SOURCES & TRENDS GENERAL PROPERTY TAXES General Property Taxes account for approximately 41% of the City’s general fund operating revenues. These taxes are derived from 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 2022) is $.64 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 Years 2022

FY 2022 ADOPTED BUDGET BUDGET GUIDE

$.52 .51 .50 .52 .54 .57 .60 .64

I – 13

Real property taxes generated by other selected Virginia localities for the fiscal year ended June 30, 2019 are as follows1: TAX RATE/ $100 $.84

REAL PROPERTY TAX REVENUES FY 2019 $102,369,420

% CHANGE OVER FY 2018 2.67%

% OF TOTAL LOCAL REVENUES 53.6%

York County

.795

72,519,126

.55%

50.0%

+33%

$1,055

Winchester

.91

29,126,062

1.66%

34.9%

+52%

1,030

Hampton

1.24

136,742,400

-0.73%

43.2%

+107%

1,008

Newport News

1.22

188,418,880

3.56%

41.9%

+103%

1,040

.60

11,134,520

5.15%

27.7%

–

733

LOCALITY James City County

Williamsburg

TAX RATE PER VS. CAPITA WMSBG. REVENUE +40% $1,350

Real property tax revenues received during the past ten fiscal years are shown below2: FISCAL YEAR

1 2

REAL PROPERTY TAX REVENUE

% CHANGE

2011

$9,850,627

-3.2%

2012

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%

Commonwealth of Virginia – 2019 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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Real estate taxes are generated based on the annually reassessed value of property. Taxable real estate property values for the last ten fiscal years are as follows:

2011

TAXABLE REAL ESTATE PROPERTY VALUES $1,827,509,200

2012

1,736,157,600

-5.0%

2013

1,627,903,200

-6.2%

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%

FISCAL YEAR

% CHANGE -3.4%

For each 1¢ of the City’s tax rate, approximately $209,030 is generated annually, based on the fiscal year 2021 land book values. New construction each year tends to skew increases in total property valuations shown above from year to year.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 January 1st, and taxes are due on December 1st, 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 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, 2019 are as follows3: TAX RATE/ $100

LOCALITY James City County

$4.00

FY 2019 PERSONAL % CHANGE PROPERTY TAX OVER FY 2018 REVENUES* $30,758,365 6.3%

% OF TOTAL LOCAL REVENUES

PER CAPITA REVENUE

16.1%

$406

York County

4.00

15,290,819

3.0%

10.5%

222

Winchester

4.80

13,130,541

6.1%

15.7%

464

Hampton

4.50

29,383,858

4.7%

9.3%

217

Newport News

4.50

68,729,559

4.4%

15.3%

379

Williamsburg

3.50

2,189,438

4.1%

5.4%

144

*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:

PERSONAL*

BUSINESS*

2011

$1,212,702

$1,330,793

TOTAL AMOUNT $2,543,495

2012

1,257,024

1,304,252

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%

FISCAL YEAR

2020

1,646,598

1,524,638

3,171,236

% CHANGE -1.8%

7.03%

*Business personal property tax receipts include autos, machinery, & tools

Commonwealth of Virginia – 2019 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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

I – 16

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 ten fiscal years, along with the total revenue receipts for public service corporations are provided as follows: FISCAL YEAR

REAL ESTATE ASSESSMENTS

PERSONAL TOTAL PUBLIC SERVICE PROPERTY CORPORATION ASSESSMENTS REVENUE $567 $318,294

2011

$58,838,333

2012

60,096,469

3,450

316,061

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

PENALTIES AND INTEREST Personal property and first half fiscal year real estate taxes are due December 1st each year. Second half real estate taxes are due June 1st. 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 January 1st 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 2022 ADOPTED BUDGET BUDGET GUIDE

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Penalty and interest revenues over the past ten fiscal years are shown in the following table:

FISCAL YEAR 2011

2012

2013

2014

2015

2016

2017

2018

2019

2020

FY 2022 ADOPTED BUDGET BUDGET GUIDE

PENALTIES

INTEREST

TOTAL

$73,693

$30,581

$104,274

66,082

28,950

95,032

56,375

30,486

86,861

66,547

39,393

105,940

53,831

31,411

85,242

59,761

24,078

83,839

53,504

20,827

74,331

60,494

23,920

84,414

60,892

18,179

79,071

63,115

18,077

81,192

I – 18

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 7/1/18, 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 ten fiscal years are as follows:

2011

$3,963,454

LOCAL 1% HISTORIC TRIANGLE $0

2012

4,161,131

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

FISCAL YEAR

FY 2022 ADOPTED BUDGET BUDGET GUIDE

LOCAL 1% SALES TAX

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 FY 2007 are 5% for all Virginia localities. The following table highlights the purpose and rates charged by these utility companies in effect during fiscal year 2020:

CURRENT CITY CHARGES Residential Rate

Commercial Rate

Res. Max Per month

CommIndustrial Max/month

Residential Maximum Allowable Charge/month

Comm/Ind. Maximum Allowable Charge/month

$.70/ month Plus .007468 per kw hours

$1.15/month Plus .006947 per kw hours

$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

Type

Electricity Gas

MAXIMUM-STATE CODE

Wireless Telephone – E-911

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

ELECTRIC

NATURAL GAS

2011

$203,571

97,389

2012

201,177

2013

COMMUNICATION SALES TAXES

% CHANGE

2011

$748,840

-0.50%

94,611

2012

733,624

-2.03%

204,700

101,896

2013

735,570

0.27%

2014

204,376

105,226

2014

723,051

-1.70%

2015

204,834

103,193

2015

716,733

-0.87%

2016

206,321

102,172

2016

695,515

-2.96%

2017

207,965

82,559

2017

678,419

-2.46%

2018

207,991

84,772

2018

657,210

-3.13%

2019

206,625

87,607

2019

609,697

-7.23%

2020

202,537

86,141

2020

595,795

-2.28%

FY 2022 ADOPTED BUDGET BUDGET GUIDE

FISCAL YEAR

I – 20

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 February 15th. 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 1st each year, with a 10% penalty beginning March 2nd, and interest accruing at 10% annual percentage rate. A detailed list of rates is provided for information purposes.

TRADE/TYPE Business or Personal Service Contractor Fortune Teller Itinerant Merchant or Peddler License Professional Service

FEE*

MINIMUM FEE

$.36/$100

$30 up to $8,200

$.16/$100 $30 up to $18,000 $1,000 flat fee

Flat license fee

$500 flat fee

Flat license fee

$.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

Restaurant (seating 50-100)

$200

Flat license fee

Restaurant (seating 101-150)

$350

Flat license fee

Restaurant (seating 151-up)

$500

Flat license fee

Bed & Breakfast – Mixed Beverage

$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

*Based on gross receipts

FY 2022 ADOPTED BUDGET BUDGET GUIDE

I – 21

Business Licenses receipts over the last ten fiscal years are as follows: BUSINESS LICENSE RECEIPTS

% CHANGE

2011

$1,497,159

-4.73%

2012

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%

FISCAL YEAR

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 agreement with Cox Cable was renegotiated in May, 2011 for 10 years.

ACTIVITY

FEE

Cable TV

5% of gross receipts

Telephone

$.50 per access line

Gas

$.004/CCF first 500CCf per month

Electric

Under 2,500kWh = $.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 2022 ADOPTED BUDGET BUDGET GUIDE

I – 22

Utility License fees collected over the past ten years are shown below: FISCAL YEAR

PEG FEES*

GAS & TELEPHONE ELECTRIC

OTHER

TOTAL UTILITY LICENSE FEES

2011

$67,753

$40,838

$2,430

$111,021

2012

22,291

60,858

40,183

2,530

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

*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 January 1st of each year. Banks submit the portion of its total bank stock taxes to local governments based on the percentage of banking operations within each locality. Bank stock tax collections over the past ten years are shown below:

FISCAL YEAR 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

BANK STOCK RECEIPTS

% CHANGE

$202,189 192,536 281,401 272,642 319,387 351,453 307,396 355,989 415,100 368,697

20.60% -4.78% 46.16% -3.11% 17.15% 10.04% -12.54% 15.81% 16.60% -11.18%

Commonwealth of Virginia, Dept of Taxation, Virginia Bank Franchise Tax, 1997 Forms

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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 1/3 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 ten fiscal years are as follows: FISCAL YEAR 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020

RECORDATION FEES $141,452 185,661 214,070 166,048 250,600 196,420 291,551 392,423 228,641 313,652

% CHANGE 3.3% 31.3% 15.3% -22.4% 50.9% -21.6% 48.4% 34.6% -41.7% 37.2%

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¢. The timing of vendor stamp replenishment is unpredictable each year. Total cigarette taxes collected over the past ten years are as follows: FISCAL YEAR 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 6

CIGARETTE TAXES $148,032 147,870 183,155 148,320 156,911 134,640 130,032 167,638 140,211 126,420

% CHANGE -6.6% -0.1% 23.9% -19.0% 5.8% -14.2% -3.4% 28.9% -16.4% -9.8%

Code of Virginia §581-801.

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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 ten fiscal years are: ROOM TAX COLLECTIONS

% CHANGE

2011

$3,384,922

4.2%

2012

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%

FISCAL YEAR

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 ten fiscal years are: MEAL TAX COLLECTIONS

% CHANGE

2011

$5,989,446

6.8%

2012

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%

FISCAL YEAR

Williamsburg City Code, Section 18.271.

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The City’s adopted fiscal year FY 2021 operating budget estimates room & meal tax revenues to be $8,091,200, or 19.3% of the total operating budget. Rates charged by nearby Virginia localities, and the percentage of budgeted FY 2021 receipts to total operating budgets, are presented below: ROOM TAX % OF FY 2021 MEAL TAX % OF FY 2021 TOTAL % OF RATE BUDGET RATE BUDGET BUDGET

LOCALITY York County*

.9%

1.9%

2.8%

James City County*

.8%

3.5%

4.3%

Virginia Beach*

.5%

5.5%

3.1%

3.6%

Hampton

.9%

7.5%

4.6%

5.5%

Newport News

.8%

7.5%

5.4%

6.2%

Norfolk

.8%

6.5%

3.1%

3.9%

Williamsburg*

5.6%

13.7%

19.3%

*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 58.13823C. 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 and Hampton charge a flat rate tax of $1 per night, per room and Norfolk charges $2 per night, per room.

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 ten-year history of permit revenues follows: FISCAL YEAR

BUILDING

ELECTRICAL

PLUMBING

MECHANICAL

OTHER*

TOTAL

2011

$45,546

$16,355

$14,116

$15,303

$62,788

$154,108

2012

57,917

19,966

16,949

18,232

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

*Other includes dog licenses, parking, zoning, right-of-way, raffle, rental inspections, gas and fire prevention permits.

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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 ten fiscal years are as follows: FISCAL YEAR

COURT FINES

PARKING FINES

TOTAL

2011

$108,422

$113,345

$221,767

2012

153,107

106,201

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

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 Sales Tax 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.

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Revenue collections from use of money and property over the last ten fiscal years are presented below: FISCAL YEAR 2011

INTEREST EARNINGS $87,800

RENTAL INCOME $505,752

SALE OF SURPLUS $30,825

$624,377

2012

125,429

507,083

15,373

647,885

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

TOTAL

A breakdown of rental income from properties over the last ten fiscal years is presented below:

FISCAL YEAR

COMM BLDG

CITY SQUARE

LONGHILL PROP

MUNI CENTER

STRYKER BLDG

TRANS CENTER

GEN. PROP*

PARKING GARAGE

TOTAL

2011

$46,641

$43,340

$9,456

$13,732

$3,770

$119,720

$19,185

$248,370

$504,214

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

*Includes Triangle Building Commercial rent and houses on Strawberry Plains Road and Scotland Street.

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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 over. 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 ten years are shown below: FISCAL YEAR

SHERIFF’S FEES

COMMONWEALTH PARKS & ATTORNEY’S FEES RECREATION

PLANNING & COMM. DEV.

TOTAL

2011

$1,414

$805

$390,220

$43,742

$436,181

2012

1,307

392

401,398

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

Parks & Recreation fees for the last ten fiscal years are highlighted in detail below: FISCAL YEAR

POOL FEES*

TENNIS FEES

WALLER MILL PARK

VENDING MACHINES

CLASSES

ATHLETICS

MISC.

TOTAL

2011

$5,451

$32,482

$106,180

$409

$17,444

$164,883

$63,371

$390,220

2012

6,154

38,925

103,165

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

*Pool service at QuarterPath contracted out to a vendor in FY 2013 so no fees collected. Pool completely filled in FY 2015.

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Cemetery lot sales and grave opening fees over the last ten years are as follows:

2011

CEMETERY LOT SALES $22,520

GRAVE OPENINGS $14,950

2012

15,680

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

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 ten years are as follows:

FISCAL YEAR

FY 2022 ADOPTED BUDGET BUDGET GUIDE

EMS FEES

2011

$409,588

2012

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

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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 direct-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 for 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). 2.

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.

3. 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.

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Non-Categorical Aid received over the last ten fiscal years is as follows: FISCAL YEAR

ROLLING STOCK TAXES

RENTAL CAR TAXES

GRANTOR’S TAXES

2011

$9,046

$10,604

$49,845

2012

8,408

17,423

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

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. b. 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 Comprehensive Annual Financial Report dated June 30, 2020 total reimbursements were 21.4% of expenditures. c.

TREASURER - This is also a joint activity shared with James City County. The state reimburses the City 2/3 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 Comprehensive Annual 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.

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d. MEDICAL EXAMINER - Reimbursed at $30 per examination. e. REGISTRAR/ELECTORAL BOARD - For FY 2020, salaries were reimbursed by the State at 72.78% for the Registrar and 85.33% 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. 2.

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 Comprehensive Annual 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 - 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 detail description.

Categorical Aid received over the last ten fiscal years is as follows:

FISCAL YEAR

COMM. OF REV.

TREASURER

REGISTRAR/ ELECTORAL BD.

599 FUNDS

STATE SALES TAX

2011

$69,878

$17,333

$38,385

$386,896

$827,078

2012

69,359

16,668

40,468

373,312

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

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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.

2. STREET AND HIGHWAY MAINTENANCE - The City is reimbursed quarterly by the Commonwealth according to lane miles of streets within its boundaries. For FY 2021 reimbursements for principal/minor arterial roads are $22,161.46 per lane mile, while collector/local streets are at a rate of $13,011.71 per lane mile. Lane miles used to calculate reimbursement change only when additional roads are built in the City. Total revenue for FY 2021 will be $1,930,306 based on peak hour moving lane miles of state arterial roads in the City of 39.92 miles, and local streets of 80.36 lane miles. Payment rates change periodically and are at the discretion of the Commonwealth of Virginia. 3. 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 Power. Amounts received each year are based on the projected annual cost of administering the state and local government programs for the power stations. 4. 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 Sales Tax Fund. 5. EMS FUNDS - FOUR FOR LIFE - State Code provides for an additional $4 per year to be charged and collected when registrations for pickups, panel trucks, and motor vehicle 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 Project (Sales Tax) Fund. 6. 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

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Other Categorical Aid received over the last ten fiscal years is as follows: FISCAL YEAR

ARTS COMMISSION

STREET MAINTENANCE

EMERGENCY SERVICES

FIRE PROGRAMS

EMS 4 FOR LIFE

LITTER CONTROL

2011

$65,000

$1,426,219

$25,000

$34,643

$15,493

$5,910

2012

65,000

1,479,180

25,000

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

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 Justice. An interest-bearing checking account is maintained for this grant, and detailed quarterly reports must be filed until the funds are spent. During FY 2020, the City received $60,000 for the Byrne Justice Assistance Training Grant, $3,581 from Dept. of Justice for bullet proof vests and $21,172 DMV Federal Grant for personnel costs.

DEPARTMENT OF HOMELAND SECURITY - These funds are federal pass-thru grants administered by the Commonwealth of Virginia. During FY 2016, the City received $47,850 for Citizen’s Corp Project and the Citizen Emergency Response Team training. During FY 2018 $18,757 was received and in FY 2019 and FY2020 no funds were received.

DEPARTMENT OF EMERGENCY SERVICES - These funds are administered by the Federal Emergency Management Agency (FEMA). The City of Virginia Beach acts as 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

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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 FY2020, $2,191 was received for Hurricane Dorian. 4.

DEPARTMENT OF TRANSPORTATION - These federal revenue sharing funds are used for street planning and construction. During FY 2020, $312,356 in federal funds was received for the Ironbound Road Improvements and Monticello Multiuse Trail.

DEPARTMENT OF TREASURY - The City recognized $219,127 in Coronavirus Relief Funds for FY2020. In FY2021, an additional $2,390,231 was recognized. The City also received $192,023 for a Broadband Project and $52,241 for 2020 election.

REVENUE FROM THE COLLEGE OF WILLIAM & MARY The City provides fire and emergency medical services to the College of William and Mary. As a state agency, the College is exempt from local taxation. In light of this, the College committed to providing financial support to the City in the amount of $120,000 per year to partially defray costs of providing these essential services on campus. The City has received this funding every year since FY 2014.

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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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

52005

Salaries-Temporary Compensation for employees who are working on a temporary 52006 basis. (See Personnel Manual) Discretionary Leave Compensation for police, fire, or 52009 water plant personnel who must work on stated holidays. (See Personnel Manual) 52010 Traffic Control Compensation for police department personnel who work 52012 extra hours for traffic control purposes. Off-Duty Policemen Compensation for police 52013 personnel hired by outside establishments after regular working hours. (City is reimbursed by contracting party.)

Hospitalization City’s cost for medical benefit package premiums, not including dental.

51006 51008 51009

FY 2022 ADOPTED BUDGET BUDGET GUIDE

Group Life Insurance City’s cost for VRS group life insurance policy. Unemployment Insurance Costs for unemployment insurance. Worker’s Compensation Costs for worker’s compensation insurance. Clothing Allowance Costs associated with purchase of clothing by designated personnel. Education Allowance Costs for tuition assistance.

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EXPENDITURE CLASSIFICATIONS (CONTINUED) 52016

Training Costs associated with training fire, police, and water plant personnel.

Street Signs, Markings, and Water Meters

Traffic Signals

52021

Cleaning Allowance Costs associated with cleaning of uniforms and clothing.

53005

Service Contracts Costs for all service contracts except radio.

52013

Education Allowance Costs for tuition assistance.

52016

Training Costs associated with training fire, police, and water plant personnel.

53006

Printing Costs associated with the printing of forms, documents, manuals, etc.

52021

Cleaning Allowance Costs associated with cleaning of uniforms and clothing.

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.

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.

53032

HRSD Costs for treatment of raw sewage by Hampton Roads Sanitation District.

53004-1

Cars and Trucks

53033

Exterminating Costs for extermination contracts for city-owned buildings.

53099

Detective Funds Costs associated with police work.

Buildings

Office Equipment

Powered Equipment

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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EXPENDITURE CLASSIFICATIONS (CONTINUED) 55000 PURCHASE OF GOODS & SERVICES

55307

Public Officials Liability Costs of insuring certain public officials against suits, etc.

55101

Electricity Costs of electricity (Dominion Power).

55308

General Liability Insurance Cost of insuring the city against certain accidents, etc.

55102

Heating Fuel Purchase of natural gas and heating oil.

55103

Water and Sewer Costs of water and sewer services.

55401

Office Supplies Costs of office supplies such as envelopes, pens, pencils, paper, forms, etc. used in everyday office operations.

55201

Postage Stamps, stamped envelopes, postage meter costs, permit fees, etc.

55402

Food and Food Service Supplies Costs of providing miscellaneous food or supplies at Fire Station.

55203

Telecommunications Costs incurred for land-line, cellular phone, and pager service.

55403

Agricultural Supplies Costs for care and treatment of plants, lawns, landscaping, including small tools.

55204

Radios Cost of operating city-wide radio systems.

55404

Material and Lab Supplies Costs for purchasing medical and laboratory supplies for appropriate city departments.

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.

55405

Laundry, Housekeeping and Janitorial Supplies Costs of custodial and housekeeping supplies, including light bulbs.

55302

Fire Insurance Costs of insuring buildings and contents against fire.

55406

Linen Supplies Costs of linens used in Fire Department.

55305

Motor Vehicle Insurance Costs of insurance for motor vehicles.

55407

Repair and Maintenance Supplies Costs of building material supplies, paint, electrical, and plumbing supplies.

55306

Surety Bonds Costs for surety bonds for certain city personnel.

55408

Vehicle and Powered Equipment Supplies Supplies for cars, trucks, heavy equipment, etc. used by City Shop.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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EXPENDITURE CLASSIFICATIONS (CONTINUED) 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 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

55418

Litter Control Costs associated with litter pickup.

55501

Travel Expense Mileage reimbursement @ 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.

55801

Dues and Memberships Costs for dues and memberships in professional organizations.

55805

Other Costs (non-recurring) not budgeted under other accounts.

55838

Principal Repayment of long-term debt principal.

55839

Interest Interest payments on long term debt.

55899

Joint Activity Payments to James City County for jointly operated departments and agencies.

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EXPENDITURE CLASSIFICATIONS (CONTINUED) 57000

FIXED ASSETS

58000

LEASES AND RENTALS

57001

Machinery and equipment

57002

Furniture and fixtures

57003

Communication equipment

58001

Lease and Rental of equipment Cost for temporary rental or lease of equipment (no leasepurchase agreements).

57005

Motor vehicles

57007

ADP Equipment

58002

Lease and Rental of buildings Costs for rental or lease of office or storage space.

57008

Pedestrian Improvements

57009

Street resurfacing

57010

Building alterations

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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FUNDING RELATIONSHIPS AGENCY/ORGANIZATION

NOTES

COMMISSIONER OF THE REVENUE

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 all increases in pay since that date. The State pays 50% of 2 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 affectively reduce the level of State funding for the Commissioner of the Revenue’s operation.

LIST OF OTHER CONTRIBUTORS

STATE

TREASURER STATE

FY 2022 ADOPTED BUDGET BUDGET GUIDE

The City, State and JCC share in the local cost of the Treasurer. The State reimburses 88% of state approved salary, 100% of FICA match, and 46% of VRS costs. JCC bills the City for a percentage of the non-reimbursable costs based on population. Office space is provided by both localities. The State reimburses the City for 2/3rds 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 W/JCC Schools. Pending legislation may drastically reduce the level of State funding for the Treasurer’s operation.

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CLERK OF CIRCUIT COURT JCC, STATE

COMMONWEALTH ATTORNEY JCC, STATE

SHERIFF’S DEPARTMENT JCC, STATE

VOTER REGISTRAR BOARD OF ELECTIONS, STATE

FY 2022 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 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 VA Peninsula Regional Jail Authority. City/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 January 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 VA Retirement System programs. The State pays majority of the Registrar’s salary. For FY 2020 that rate was 72.78%. Costs associated with one fulltime 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.

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CIRCUIT COURT (HON. MICHAEL E. MCGINTY) STATE

The City and JCC 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 local government are split between the City and County based on population year.

GENERAL DISTRICT COURT (HON. COLLEEN K. KILLILEA)

The City and JCC 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. GEORGE C. FAIRBANKS IV)

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 1/11th 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 number of prisoners held for crimes committed in the City.

JCC, YORK COUNTY, POQUOSON, DEPT. OF CORRECTIONS MIDDLE PENINSULA JUVENILE DETENTION COMMISSION

Operates the Merrimac Center, a 48-bed center, providing secure detention for juveniles for localities in the 9th and 15th District Court Service Units. City pays its share based on number of juveniles held for offenses committed in the City.

18 LOCALITIES, STATEDEPT OF JUVENILE JUSTICE COLONIAL COMMUNITY CORRECTIONS

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 STATE, NEWPORT NEWS, JCC, YORK COUNTY, AND POQUOSON COLONIAL BEHAVIORAL HEALTH

Contribution is based on funding formula which apportions local share among district jurisdictions. Some monies are refunded to City based on generated revenues each year.

Funded at discretion of Council. Funding request is based on population and usage.

STATE FUNDS, JCC, YORK COUNTY, POQUOSON FEDERAL FUNDS, FEE REVENUES

FY 2022 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 JCC based on the Joint Schools Agreement, as amended in 1991, 1996, 2001, 2007, and 2012. FY 2017 was the latest revised 5-year contract period. Historically State support has been approximately 30% of total school system cost and based on formula and General Assembly appropriations. Federal funding is received and largely directed to categorical programs and received on a costreimbursement basis.

WILLIAMSBURG REGIONAL LIBRARY

City, JCC and York County cost sharing is governed by the September, 2013 five-year agreement and 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 discretion of Council per advice of Human Services Review Committee

UNITED WAY, STATE HOUSING DEPT., JCC, YORK COUNTY, PRIVATE DONATIONS FOSTER GRANDPARENTS PROGRAM

Funded at discretion of Council per advice of Human Services Review Committee

HAMPTON, JCC, YORK COUNTY, NEWPORT NEWS, FEDERAL FUNDS

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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PENINSULA AGENCY ON AGING

Funded at discretion of Council per 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 discretion of Council per advice of Human Services Review Committee

JCC, YORK COUNTIES COMMUNITY ACTION AGENCY CENTER

Funded at discretion of Council per advice of Human Services Review Committee

JCC, DONATIONS, STATE/ FED. GRANTS CHIP OF VIRGINIA

Funded at discretion of Council per advice of Human Services Review Committee.

PUBLIC/PRIVATE PARTNERSHIP-PARTNER AGENCIES, CORPORATIONS, FOUNDATIONS, INDIVIDUALS, LOCAL GOV’TS HOSPICE OF WILLIAMSBURG

Funded at discretion of Council per advice of Human Services Review Committee.

UNITED WAY, PRIVATE DONATIONS

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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WILLIAMSBURG AREA TRANSPORT

Funded at discretion of Council. Agency administers the regional transit system serving residents, visitors, and students through fixed-routes, and services disabled in the City, JCC, and the Bruton District of York County.

JCC, YORK COUNTY, STATE FUNDS COLONIAL WILLIAMSBURG FOUNDATION

Funded at discretion of Council for purpose of purchasing advertising time to attract visitors to Colonial Williamsburg.

ENDOWMENTS, GENERATED REVENUE, PRIVATE CONTRIBUTIONS GREATER WILLIAMSBURG CHAMBER & TOURISM ALLIANCE

Funded at the discretion of Council. In recent years all funding has been dedicated to tourism promotion except for $100,000 per year for Alliance operations.

JCC, YORK COUNTY, WMSBG HOTEL/ MOTEL ASSOCIATION MEMBERSHIP, PROGRAMS HAMPTON ROADS PLANNING DISTRICT COMMISSION & METROPOLITAN PLANNING ORGANIZATION (MPO)

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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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HAMPTON ROADS ECONOMIC DEVELOPMENT ALLIANCE/PENINSULA COUNCIL FOR WORKFORCE DEVELOPMENT

Funded at discretion of Council.

HAMPTON, NEWPORT NEWS, JCC, YORK COUNTY, GLOUCESTER, POQUOSON THOMAS NELSON COMMUNITY COLLEGE

Funded at discretion of 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 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 JCC to provide animal control services under a 1993 inter-local agreement.

JCC

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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HERITAGE HUMANE SOCIETY

Funded at discretion of 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 Council.

JCC, YORK COUNTY, STATE GRANTS, PRIVATE DONATIONS, ADMISSION FEES COLONIAL COURT APPOINTED SPECIAL ADVOCATES (CASA)

Funded at discretion of Council per advice of Human Services Review Committee.

JCC, YORK COUNTY, STATE GRANTS, PRIVATE DONATIONS WILLIAMSBURG AIDS

Funded at discretion of Council per advice of Human Services Review Committee.

NETWORK PRIVATE DONATIONS

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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WILLIAMSBURG EXTENSION SERVICES

Funded at discretion of Council per advice of Human Services Review Committee.

STATE WILLIAMSBURG AREA MEDICAL ASSISTANCE CORPORATION (WAMAC)

Funded at discretion of Council per advice of Human Services Review Committee.

STATE AND JCC

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 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 PROJECT (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.

PUBLIC ASSISTANCE FUND – This fund accounts for activities of the City’s Human Services Department. The majority of funding is provided by the Federal and State government for social service programs. The remainder of its funding is provided by the City as annual contribution from the General Fund. PROPRIETARY FUNDS account for operations that are financed in a manner similar to private business enterprises. The Proprietary Fund measurement focus is upon 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.

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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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, amendments, 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.

receivables upon collection by the State 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 for the purpose of funding 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

FY 2022 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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BUDGET POLICIES A. FINANCIAL PLANNING POLICIES 1.

Balanced Budgets: a. The general operating fund (General Fund) and the Capital Improvement Program Fund (or CIP Fund), 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 development of the capital improvement budget with development of the operating budget.

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. Revenue Diversification:

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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.

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.

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.

Use of One-time or Limited-time Revenues: a.

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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 short-term borrow to meet cash-flow needs.

Future operating costs associated with new capital improvements will be projected and included in operating budgets.

Capital improvement program 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

FY 2022 ADOPTED BUDGET BUDGET GUIDE

PLANNING FLOOR 2.75%

PLANNING CEILING 3.0%

10.0%

12.0%

60%

50% (floor)

I – 56

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-reoccurring revenues (for example, Coronavirus Act Relief Funds).

10 YEAR PAYOUT RATIO – is calculated by totaling principal payments of general government debt for the next ten 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 program (CIP) will be developed and updated annually, along with corresponding anticipated funding sources.

Capital Improvements Program projects financed by issuing general obligation bonds or other long-term 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 statues and guidelines governing the investment of public funds in Virginia, including the Investment Code 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 twelve 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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 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 5-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 product 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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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

m. 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 recommendation 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.

b. 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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2. 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. 2. 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 reappointment 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. 3. 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. 4. 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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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H. REAL ESTATE REVIEW POLICY Policy adopted by City Council June 11, 2021

The Real Estate Tax Rate Review Policy commits to developing a fair tax assessment 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. In addition to complying with State Law, the City commits to an annual review of the Real Estate Tax Rate to determine if the tax rate is at an appropriate level to fund City services and initiatives. This review will be conducted in a manner to consider reducing the rate, if feasible, as well as an awareness of when a rate increase may be needed. This review will consider data such as (but is not limited to): • Are revenue projections for both the current budget year and the long-term forecast 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). • Is the City’s fee structure competitive within the region? Should new fees be considered? • Do the City’s budgets strategically achieve City Council’s Goals, Initiatives, and Objectives? • Are expenditures and expenses budgeted at sufficient levels to maintain service levels, meet contractual requirements and legal requirements, and address inflationary increases as efficiently and effectively as feasible? • Does the City’s compensation package serve to attract and retain quality employees? Is the compensation competitive with other public-sector employers? Is personnel budgeted at levels necessary for providing quality services? • Have costs associated with new services or increased service levels been identified for City Council’s consideration? • Does City’s Capital Improvement Plan • 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? • Has maintenance of City assets been delayed due to budget constraints? • Will any capital projects increase or decrease operating expenditures? Have such impacts been recognized in the current year budget and future year budgets? • Is the City in compliance with the Fiscal Policies, particularly the Fund Balance and Debt Policies? • Are there opportunities to reduce cost? Has the cost associated with increasing efficiencies been vetted? Has a “think tank” been conducted to consider unintended consequences of proposed cost reduction measures?Has a strategic plan been developed for the implementation of cost-saving initiatives? The City Manager’s Proposed Budget Presentation will include a discussion of the real estate tax rate review process and the resulting recommendation.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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I. UTILITY WORKING CAPITAL POLICY Amended June 11, 2021

1. 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. 2. 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. 3.

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.

FY 2022 ADOPTED BUDGET BUDGET GUIDE

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APPENDIX

UTILITY FUND WATER & SEWER ANALYSIS FY 22-26 THE FY22-26 INTERNAL WATER RATE REVIEW LOOKS AT THE FINANCIAL VIABILITY OF THE UTILITY FUND IN TERMS OF PROJECTED EXPENSES AND REVENUES AND YEAR-END WORKING CAPITAL FOR EACH YEAR OF THE NEXT FIVE-YEAR PERIOD. THE WATER RATE WAS NOT INCREASED LAST YEAR, REMAINING AT $5.30/1000 GALLONS. THE CITY DOES NOT HAVE A SEPARATE RATE FOR SEWER. FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

A. EXPENSES OUTLOOK 1. CAPITAL BUDGET A. WATER SYSTEM – The proposed 5-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 Capital 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 15-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 3-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.

J–1

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 environmental and economic benefits. Rates established by HRSD will continue to increase for the foreseeable future to fund the plan and initiatives. 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. 2. OPERATING BUDGET On the operating side, the Utility expects to provide a modest increase (2%/year) in expenses over the next 5-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 requires 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. We are projecting level water demand over the 5-year study period. Water conservation has tempered residential and commercial activity in the city and demand has been flat to a modest decrease. During the COVID-19 pandemic, water usage temporarily decreased, and it is assumed that demand will return to pre-pandemic levels in fiscal year 2023. Potential revenue from JCSA was not included since water sales to the Authority are on an emergency basis only. WATER AND SEWER FEES – The fees are broken into 3 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

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J–2

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. 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 5-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 5-year study period. It was developed using flat revenue and a 2%/year increase in expenses over the 5-year period. Capital improvement expenses are based on recently submitted FY2022-2026 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.

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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No rate increase is proposed for FY22, but we anticipate rate increases will be necessary in the next 5-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

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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EXHIBIT 1

CITY OF WILLIAMSBURG WATER & SYSTEM OPERATIONS – CASH FLOWS REVENUE UNDER EXISTING RATES Water Sewer

2019

2020

2021

$4,702,919

$4,349,873

2,063,225

2,115,250

Actual

Actual Estimated

2022

2023

2024

2025

2026

Proposed

Projected Projected

$3,790,000

$4,347,330

$4,750,000 $4,773,750

$4,797,619 $4,821,607

2,000,000

2,060,250

2,060,000

2,070,300

2,080,652

2,091,055

$6,766,144 $6,465,123 $5,790,000 $6,407,580 $6,810,000 $6,844,050 $6,878,270 $6,912,662

Total Revenue Under Existing Rates Additional Water Revenues: Effective Date July 1, 2022 July 1, 2023 July 1, 2024 July 1, 2025 July 1, 2026

Rate Increase 0.00% 0.00% 0.00% 0.00% 0.00%

Proposed Rate $5.30 $5.30 $5.30 $5.30 $5.30

Months Effective 12 12 12 12 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

$0 0 0 0 0

$6,766,144 $6,465,123 $5,790,000 $6,407,580 $6,810,000 $6,844,050 $6,878,270 $6,912,662 1,141,932

648,177

535,368

452,500

690,644

$7,908,076 $7,113,300 $6,325,368 $6,860,080 $7,500,644 $7,534,694 $7,568,914 $7,603,306

-$6,328,924 -$6,628,260 -$6,584,225 -$7,038,601 -$7,179,373 -$7,322,960 -$7,469,420 -$7,618,808 837,624

829,028

830,000

-$5,491,300 -$5,799,232 -$5,754,225 -$6,208,601 -$6,349,373 -$6,492,960 -$6,639,420 -$6,788,808 $2,416,776 $1,314,068 94,973

$571,143

65,390

7,000

$2,511,749 $1,379,458

$578,143

$651,479 $1,151,271 $1,041,734 20,000

70,000

$929,495

$814,498

70,000

$671,479 $1,221,271 $1,111,734

$999,495

$884,498

Major Capital Improvements Capital Improvements Expenses Balance - Fiscal Year Operations Newport News Water Agreement Expenses: Debt Service-Principal Debt Service-Interest Operating Costs/Purchase of Water Total Water Agreement Expenses

-51,775

-207,833

-525,202

-915,000

-1,025,000

-650,000

-195,000

-190,000

$2,459,974 $1,171,625

$52,941

-$243,521

$196,271

$461,734

$804,495

$694,498

-$463,320

-$537,629

-$564,777

-$362,700

-$379,800

-$397,800

-$421,200

-$442,260

-130,349

-110,887

-155,669

-137,124

-117,702

-97,227

-75,641

-53,001

-100,000

-$667,978

-$675,664

-$518,369

-$616,924

Working Capital - Beginning of Year

6,076,764

7,868,760

8,364,721

7,899,293

7,038,848

6,619,617

6,462,923

6,649,517

Working Capital - End of Year

7,868,760

8,364,721

7,899,293

7,038,848

6,619,617

6,462,923

6,649,517

6,727,694

Target Working Capital

-$615,502 -$618,427

-$617,901 -$616,321

$5,286,508 $5,633,818 $5,720,847 $6,427,894 $6,614,906 $6,443,541 $6,211,741 $6,318,847

Assumptions: FY23 adjusted to FY19 levels 0.5% Growth in Water Consumption for FY 2024 thru FY 2026 2.0% Growth in Operating Expenses for FY 2023 thru FY 2026

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J–5

EXHIBIT 2

.0 4 04

.1 7

72 3.

00 8.

01 3. $8

01 $1

1. 33 $9

$100

.8 9

.6 6 05

.8 8

.8 2

.5 0 12 $1

.7 4 $1

.4 9

.0 4

$150

$50

k Yo r

So fie ut ld ha m pt on Su ffo lk S ur Vi ry rg in ia Be W ac ill h ia m sb ur g W in ds or

ith

on Po

rts

WATER

lk fo

ty Ci

ig m

W of

on Isl

r te es

an Fr

ea ap es Ch

$0 ke

MONTHLY COST FOR 5,000 GALLONS

.7 4

.7 6

FY 2021 WATER & SEWER RATES FOR EACH LOCALITY IN HAMPTON ROADS

SEWER

HRSD

Total rates are labelled at the top of each bar. Totals were calculated as the sum of the locality water (red) and sewer (orange) contributions in addition to the HRSD bill (light orange). Monthly bill was calculated for 5,000 gallons use by a single-family residence.

Source: Hampton Roads Planning District Commission

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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APPENDIX

FY22 OPERATING BUDGET DEBT SERVICE COMPUTATION OF LEGAL DEBT MARGIN (AS OF JUNE 30, 2020)

Accessed Value of Real Estate Subject to Taxation - June 30, 2020

$1,988,694,300

Debt Limit: 10% of Accessed Value*

198,869,430

Total Bonded Debt Total Amount of Debt Applicable to Debt Limit

21,008,891

Legal Debt Margin

$177,860,539

SUMMARY OF DEBT ISSUES INTEREST RATE

BOND AMOUNT RATINGS ISSUED MOODYS/ S&P

BOND

FUND

PURPOSE

DATE

MATURES

General

Fire/Police Facilities

December, 2017

June, 2038

2.91% $12,260,000

Aa1/AAA

General

Refunding Series 2010 & 2013

December, 2017

June, 2029

2.12%

3,813,019

Aa1/AAA

Utility

Refunding Series 2010 & 2013

December, 2017

June, 2029

2.12%

3,556,981

Aa1/AAA

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J–7

DEBT SERVICE BY FISCAL YEAR: GENERAL FUND

FISCAL YEAR

FUND

PRINCIPAL PAYMENTS

INTEREST

TOTAL DEBT SERVICE

2021

General

$862,300

$650,194

$1,512,494

2022

General

905,920

605,989

1,511,909

2023

General

952,200

559,536

1,511,736

2024

General

1,003,800

510,635

1,514,435

2025

General

1,052,740

459,222

1,511,962

2026

General

1,106,680

405,237

1,511,917

2027

General

1,163,280

348,488

1,511,768

2028

General

828,860

298,684

1,127,544

2029

General

874,360

256,100

1,130,460

2030

General

705,000

220,138

925,138

2031

General

730,000

191,438

921,438

2032

General

760,000

165,438

925,438

2033

General

780,000

142,338

922,338

2034

General

805,000

118,563

923,563

2035

General

830,000

94,038

924,038

2036

General

855,000

68,763

923,763

2037

General

880,000

42,188

922,188

2038

General

910,000

14,219

924,219

FISCAL YEAR

FUND

PRINCIPAL PAYMENTS

INTEREST

TOTAL DEBT SERVICE

2021

Utility

$362,700

$155,669

$518,369

2022

Utility

379,080

137,124

516,204

2023

Utility

397,800

117,702

515,502

2024

Utility

421,200

97,227

518,427

2025

Utility

442,260

75,641

517,901

2026

Utility

463,320

53,001

516,321

2027

Utility

486,720

29,250

515,970

2028

Utility

166,140

12,929

179,069

2029

Utility

175,640

4,388

180,028

UTILITY FUND

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J–8

APPENDIX

FY22 OPERATING BUDGET STATISTICAL INFORMATION ACCESSED VALUE OF TAXABLE PROPERTY LAST TEN FISCAL YEARS

REAL ESTATE

PERSONAL PROPERTY

2012

$1,736,157,600

2013

PUBLIC SERVICE CORPORATIONS: REAL ESTATE

PERSONAL PROPERTY

TOTAL

$74,858,716

$58,529,832

$1,869,546,148

1,627,903,200

77,078,529

59,919,374

3,450

1,764,904,553

2014

1,687,212,000

79,086,633

54,105,420

38,324

1,820,442,377

2015

1,736,611,700

78,614,267

54,641,933

47,907

1,869,915,807

2016

1,786,176,800

80,268,560

54,554,188

20,197

1,921,019,745

2017

1,829,331,800

83,819,562

53,869,000

10,080

1,967,030,442

2018

1,859,446,900

86,849,865

54,786,988

19,648

2,001,103,401

2019

1,865,144,000

91,358,746

54,685,977

19,421

2,011,208,144

2020

1,988,694,300

95,343,393

55,649,967

19,401

2,044,363,668

2021

2,057,421,500

N/A

2,057,421,500

FISCAL YEAR

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J–9

RATIO OF ANNUAL DEBT SERVICE EXPENDITURES FOR G.O. BONDED DEBT TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES LAST TEN FISCAL YEARS

INTEREST

TOTAL DEBT SERVICE

TOTAL GENERAL GOVERNMENTAL EXPENDITURES

RATIO OF DEBT SERVICE TO TOTAL GENERAL GOVERNMENTAL EXPENDITURES*

$1,064,816

$337,621

$1,402,437

$39,137,556

3.58%

2011

1,388,610

326,357

1,714,967

37,643,699

2.40%

2012

886,240

250,284

1,136,524

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%

FISCAL YEAR

PRINCIPAL

2010

*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

REAL ESTATE

PERSONAL PROPERTY

PERSONAL PROPERTY TAX RELIEF RATE

MACHINERY & TOOLS

2011

$0.54

$3.50

58%

$3.50

2012

$0.54

$3.50

60%

$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

FISCAL YEAR

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 10

APPENDIX

GLOSSARY ACCOUNTING SYSTEM – The total set of records and procedures which are used to record, classify, and report information on the financial status and operations of the City.

upcoming year in which the revenues available (including any available fund balance from prior years) match or exceed the projected expenditures.

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).

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 which determines that rate.

ACCOUNT NUMBER – A numerical code identifying Revenues and Expenditures by Fund, Department, Activity, Type and Object.

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.

ACTIVITY – One of the tasks, goals, etc., of a departmental program.

APPROPRIATION – An authorization granted by the City Council to make expenditures and to incur obligations for purposes specified in the budget.

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.

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.

BUDGET REVISION – A formal change in the total amount of budgeted expenditures during a fiscal year by action of City Council.

ASSESSMENT – The value set by the City Assessor annually for a particular real property in the City.

BUDGET STABILIZATION – Funds that may be used at City Council’s discretion to address temporary cash flow shortages during economic downturns, to fund onetime opportunities, and to provide flexibility in funding opportunities that help achieve the City’s goals.

ALLOCATE – To set apart or earmark for a specific purpose.

BALANCED BUDGET – The City Manager annually proposes, and the City Council adopts, a budget or financial plan for the

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 11

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 PROGRAM 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 Capital Improvement Program (CIP) budget is adopted as a oneyear 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, capital intensive 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 in either the Capital Improvement Program Fund for general improvements, or the Utility Capital Improvement Fund for water and sewer related projects.

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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. 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 world-wide pandemic with health, economic and social implications.

J – 12

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. 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 which share a common purpose. 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. 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 which provides funding for the ongoing economic consequences of the COVID-19 pandemic, requirements for expanded sick leave, and other provisions.

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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 twelve-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. FIXED ASSET – An expenditure for a good that has an expected life of more than (1) year and the cost of which is over $5,000. Examples include real property, office equipment, and vehicles 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.). 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 self-balancing 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

J – 13

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. GOALS, INITIATIVES, AND OUTCOMES – 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. 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. 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.

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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 one percent 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. HISTORIC TRIANGLE – The City of Williamsburg and the Counties of James City and York. INFRASTRUCTURE – Public fixed assets such as bridges, curbs and gutters, streets, sidewalks, drainage systems and lighting systems installed for the common good. 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

J – 14

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. 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). PAY-AS-YOU-GO – Also known as “paygo.” 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. PERSONAL PROPERTY – A category of property identified for purposes of taxation in Virginia. It is comprised of personally owned vehicles, as well

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

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 PROGRAM. 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. 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. SURPLUS – The excess of revenues over expenditures for a fund during a fiscal year. TAXES – Compulsory charges levied by a government, school, sewer or other special district for the purpose of financing services performed for the common benefit.

J – 15

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).

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.

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. 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.

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 16

COMMONLY USED ACRONYMS ARPA – American Rescue Plan Act of 2021 BPOL – Business, Professional and Occupational License Tax CARES – Coronavirus Aid, Relief, and Economic Security Act CDBG – Community Development Block Grant program CIP – Capital Improvement Program 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 FOIA – Freedom of Information Act

GWCTA – Greater Williamsburg Chamber and Tourism Alliance FTE – Full-Time Equivalent IT – Information Technology JCC – James City County RFP – Request for Proposal VDOT – Virginia Department of Transportation VHDA – Virginia Housing Development Authority VPRJ – Virginia Peninsula Regional Jail VPSA – Virginia Public School Authority VRS – Virginia Retirement System WATA – Williamsburg Area Transit Authority WRL – Williamsburg Regional Library

FY – Fiscal Year. The City’s FY begins July 1st each year. GAAP – Generally Accepted Accounting Principles GASB – Governmental Accounting Standards Board GFOA – Government Finance Officers Association of the United States and Canada GIOS – City Council’s Goals, Initiatives, and Outcomes

FY 2022 ADOPTED BUDGET APPENDIX & GLOSSARY

J – 17

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