FY2025 Proposed Budget

WILLIAMSBURG

FY 2025 CITY OF

ADOPTED BUDGET

FY 2025 ADOPTED BUDGET TABLE OF CONTENTS

MESSAGE .....................................................................

FY 2025 CITY OFFICIALS

CITY COUNCIL

Douglas G. Pons

MAYOR

W. Pat Dent VICE MAYOR

Barbara L. Ramsey MEMBER

OFFICIALS

Andrew O. Trivette

CITY MANAGER

Michele Mixner Dewitt ASSISTANT CITY MANAGER

Christina Shelton CITY ATTORNEY

Dustie McCay CLERK OF COUNCIL

Barbara Dameron DIRECTOR OF FINANCE

Mark A. Barham CHIEF INFORMATION OFFICER

Jack Reed DIRECTOR OF PUBLIC WORKS & UTILITIES

Sean Dunn POLICE CHIEF

Larry W. Snyder, Jr. FIRE CHIEF

Caleb T. Rogers MEMBER

Stacy Kern-Scheerer MEMBER

Robbi Hutton DIRECTOR OF PARKS & RECREATION

Tevya Griffin DIRECTOR OF PLANNING & CODES COMPLIANCE

Wendy Evans DIRECTOR OF HUMAN SERVICES

Yuri Matsumoto DIRECTOR OF ECONOMIC DEVELOPMENT

For the Fiscal Year Beginning July 01, 2023

CITY OF WILLIAMSBURG ORGANIZATIONAL CHART

WILLIAMSBURG VOTERS

CITY OF WILLIAMSBURG BUDGET PROCESS FLOW

OCTOBER

OUTSIDE AGENCIES

CFO, Tourism and Human Services send outside agency notices.

BUDGET GUIDANCE

CFO and Manager provide budget guidance to staff.

APRIL

PUBLIC REVIEW

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

FEBRUARY

BUDGET RETREAT

City Council holds Budget Retreat

MARCH

CITY MANAGER’S BUDGET

After input from PC and EDA the City Manager delivers a proposed budget.

MAY

BUDGET ADOPTION

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

JULY

FISCAL YEAR BEGINS

Virginia fiscal year begins July 1 and runs through June 30.

OCTOBER

AUDIT

An independent auditor conducts onsite review of financial reporting and compliance. The audit is reviewed with the Finance and Audit Committee.

AUGUST

MID-YEAR ADJUSTMENTS

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

NOVEMBER

ACFR

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

FY 2025 BUDGET MESSAGE

CONTENT

CITY MANAGER’S STATEMENT

Mayor and Members of Council,

I am pleased to present the City Manager’s adopted budget for Fiscal Year 2025 (FY25) and the associated five-year Capital Improvement Plan.

Last year we compared the City’s previous budget years, progress toward our strategic plan, and financial preparedness to a marathon. For a marathon runner to be successful, balancing pace, fuel for the race, and forward momentum are crucial. That parallel remains apt this year as we continue the course toward the vision for Williamsburg in 2040 – a vision refined as a community every two years through our strategic planning process.

Currently that vision includes major public infrastructure renewal projects, such as a new police station, a new library, and the redevelopment of the Blayton Building’s public housing. In addition, new and exciting programs remain in the workplan, such as the recommendations of the Truth & Reconciliation Committee to establish a scholarship fund and to imbue our City’s culture with a greater focus on diversity, equity, and inclusion. Our vision also includes addressing housing needs through ideas like direct loan programs, increased first-time buyer assistance, and strategies for lowering the cost of modernization to better enable aging in place. These projects and programs are all good examples of the City’s forward momentum, each serving as critical milestones along the course.

Each year, we must ask: At what pace are we progressing toward these milestones and the Williamsburg 2040 finish line? Many of these projects and programs are intended to be underway or complete within the current two-year work program, which ends in December. Major construction projects stretch across multiple budget years and two-year Goals, Initiatives, and Objectives (GIO) cycles, so we measure our progress in the steps taken toward the more public and vital stages of construction and program launch. As we approach the 250th anniversary of the nation and the 100th anniversary of Colonial Williamsburg, some projects seem ripe to coincide with those commemorations in 2026.

This adopted budget, like all budgets, represents the fuel required to keep running. Steps taken in past years to establish financial resiliency, create dedicated funding sources, and correct structural deficiencies enable our fast pace. However, we still must overcome the challenges of the course, such as meeting the increases in funding needs for education debt service for public projects while maintaining structural balance in the Capital Improvement Fund and addressing aged utility infrastructure citywide.

The FY25 Adopted Budget meets these challenges, providing for a $4.5 million increase in nondiscretionary spending, a $229,000 decrease in discretionary spending. The increase in nondiscretionary spending includes an approximately $886,000 increase to fully fund the request of the joint school system, largely to address teacher pay – all with no increase to the real property tax rate, which remains the lowest of any city in the state at $0.62 per $100 of assessed value, and no increase to the utility rate. Williamsburg has long been a pace-setter and leader. This adopted budget provides the fuel to achieve each milestone, one stride at a time, on our course toward the Williamsburg of 2040.

City Manager

Andrew Omer Trivette, AICP, ICMA-CM

Andrew Trivette was appointed to the role of City Manager in 2018 after joining the City team as Assistant City Manager in 2016. He has 24 years experience in local government.

Finance Director

Barbara Dameron, CPA

Barbara Dameron has served as the City’s Finance Director since 2018. She has 25 years of governmental finance experience, 14 years of private sector accounting experience, and is a CPA. Currently, she is a member of the GFOA’s Accounting, Auditing, and Financial Reporting Committee and is a past president of the Virginia Government Finance Officers Association.

Budget Analyst

Davin Diesburg

Davin Diesburg was hired as a budget analyst in the summer of 2023. He is a Spring 2023 Graduate from Old Dominion University with a bachelor’s degree in Business Administration Finance.

BUDGET DRIVERS

The City continues to wrestle with the challenges facing PUBLIC EDUCATION in our community. The first challenge is a statewide effort to increase teacher pay at all levels. The school board’s propoesd FY25 budget request includes an additional $8 million to be paid by the funding partners, the City’s share of which is an additional 10% or $885,869. This additional funding is primarily intended to address employee compensation. Continuing to focus on improved recruitment and retention of the stellar teaching staff is paramount to meeting the learning needs of all students. The second challenge is having the space to educate all students, ranging from pre-kindergarten to 12th grade. Despite slow or stagnant student enrollment growth for the City of Williamsburg, the joint division faces a number of schools just below, at, or over capacity. The division’s most significant project is the construction of two new pre-k facilities in James City County, intended to improve capacity. The City’s share of this project is $1,357,820. In total, the school system represents 16.5% of this year’s total budget – 22% of the operating budget ($11,250,610) and 7% of the Capital Improvement Plan ($1,646,010) – for a total requested amount of $12,897,010.

$9,758

COST PER STUDENT

The City’s participation in the joint school system is predicated on a five-year contract. FY25 will be Year 3 of the newest version of that contract. During this school year, the City has 1,153 students enrolled. The cost to the City per student for the operation of the school system is $9,758.

DEBT SERVICE MET

The FY25 budget as presented includes the necessary funding to meet the requirements for debt service for the fire station, the library, and the projects associated with the new police station.

At present, the City is once again engaged in the cycle of public infrastructure renewal. In the 1970s, many of the buildings we depend upon to provide service were constructed and are now at the end of their useful life. The City recently completed and opened a new central fire station ($16 million). Now we are scheduled to begin construction of a new police station ($19 million), which clears the way for a new library (City’s share $20 million). A final project in this cycle is the replacement of the public housing known as the Blayton Building ($3 million of local funding). All of these projects are examples of opportunity to use debt as a tool. Historically the City has maintained a very low debt profile; however, to finance these projects and meet expected completion dates, adding debt is a necessity. As with any debt, it has to be repaid on a schedule known as debt service. For these projects, the total annual DEBT SERVICE will include $925,000 for the fire station and approximately $3.5 million for the police station and library projects, for a total of $4.4 million in annual debt service from 2028 through 2052. Debt service drops to $1.8 million from 2053 through 2055. Being prepared to meet this need is a critical priority of this budget.

Though the City saw unprecedented tax revenues in the years immediately following the pandemic, the adopted FY25 budget predicts SLOWER REVENUE GROWTH. In FY23, meals tax increased 12.1% and lodging tax increased 10.4% compared to FY22. The development of the FY25 adopted budget includes the crucial step of estimating revenues, which considers revenue trends. Recently, these important revenues such as meals and lodging taxes have begun to demonstrate slower growth or even a negative trend. As a tourism economy, the City’s financial stability is reliant upon at least modest growth in tourism taxes.

DEPRECIATED PROPERTIES

Revenue growth associated with real property assessments has also slowed. This year, the average assessment increased by 9.9% versus double-digit increases in past years. Real property assessments are based on actual sales data and income data for homes and property in Williamsburg. This year, 88 properties decreased in value based on comparative sales in the area.

One of the significant contributing costs to this year’s budget are INCREASED SERVICE COSTS. The services provided by the City are augmented by the numerous outside agencies that serve as force multipliers to provide the necessary levels of service. As with any budget, each year the cost for providing the same services increases. Like most organizations, one of the largest expenses is personnel. In recent years, the City has been challenged to recruit and retain the brightest members of our team. To overcome this challenge, the City Council has addressed compensation and benefits comprehensively. Strategies include a biennial internal benchmarking process, the implementation of enhanced benefits to remain competitive, an increase to our minimum wage, and an adjustment to emergency service personnel salaries to reward additional expertise and certifications. In FY24, employees received a cost-of-living increase of 7%. The FY25 Adopted Budget includes a 3% cost-ofliving increase, an available 2% merit increase, $22,000 for Public Safety Field Training Incentive, and some of the recommended salary adjustments resulting from the internal benchmarking process.

OUTSIDE AGENCY NEEDS

When considering the largest increases, outside agency requests increased on average 59.7% since FY22. The City funds 64 outside agencies each year, which apply for funding through a process that begins in October. Committees, staff, and the City Council consider these requests for inclusion in the City budget.

CIP FUND

SPECIAL FUNDS

The Capital Improvement Plan (CIP) Fund is a five-year plan for major infrastructure projects. The adopted FY25 CIP has projects totaling $27.5 million – $23 million in City projects, $1.7 million for the City’s share of school projects, and $2.8 million in debt service. This is an increase of $4.4 million since last year. The adopted FY25 projects are funded by $6.3 million in sales tax and interest income, $9.5 million in grants, $1.1 million in Budget Stabilization funds, $1.1 million in General Fund support, $9.4 million in CIP reserves and $106,000 in Courthouse maintenance funds.

Keeping pace with the infrastructure replacement continues to burden the Capital Improvement Fund. Funding major core multi-generational infrastructure projects simultaneously is a substantial undertaking for a locality whose operating budget is about $50 million. However, these investments are necessary for the health and well-being of our community and include a fire station ($16 million), police station and relocation of public facilities ($32 million), library ($20 million of city funding), and reconstruction of the Blayton Building ($3 million of local funding).

The American Rescue Plan Act (ARPA) funding the City received and used as lost revenue recovery to provide for governmental services in the operating fund (the General Fund) allowed the City to designate other funds as reserves dedicated to specific projects in the CIP Fund. Projects such as the fire and police stations, library, and the Blayton Building will not be needed again for another 40 to 50 years. The City will debt fund many of these projects, which spreads the cost over the generations benefitting from the facilities and helps the City maintain the lowest tax rate for cities in Virginia and one of the few that does not charge additional fees, such as solid waste collection, stormwater facilities, or recycling.

ARPA (PANDEMIC RELIEF)

To combat the revenue impacts associated with the pandemic, the federal government and the Commonwealth worked to provide financial relief to the local governments closest to the people affected. By the close of Fiscal Year 2022, the City had benefited from the receipt of $21,221,044 in pandemic relief funds. These funds included $18,419,663 from the American Rescue Plan Act (ARPA), which the City used to replace lost revenue. The qualified recovery funds enabled the City Council to develop a strategic investment plan following a public survey and the input from a City Council-appointed steering committee. Many of the projects identified for funding are intended to represent investments that will provide returns when completed. Some funds have been made available to advance City operational needs, programming expansion, and stabilization of the existing capital projects schedule. The seed money for these investment projects is intended to sow opportunity, which requires time to realize. Each month, the City Council receives a report concerning project progress, and the staff continues to pursue development opportunities that satisfy the intent identified by the community, the stakeholders, and the policymakers.

SPECIAL FUNDS CONT.

TOURISM FUND

The Tourism Fund invests in tourism products and infrastructure that will generate visitation to Williamsburg, providing revenue streams that increase business investment in the community and help fund government services for residents while maintaining low tax rates. The fund is a repository for all tourism-dedicated revenues and expenses, providing better community transparency. The Tourism Fund is supported by revenues from the $2 per night per room tax, the City’s share of the 1% Historic Triangle Region Sales Tax, and a state-mandated transfer from the General Fund.

Revenue from the regional 1% sales tax is split in half with 0.5% going directly to the Williamsburg Tourism Council for regional marketing efforts and 0.5% going to the locality in which the revenue was generated. When this tax was introduced in 2017, the City elected to use its share of the funds to create a tourism development grant program, with available annual funds totaling approximately $2.4 million. Following a brief pause in the grant program to allow the funds to offset revenue loss due to the pandemic, the application cycle was reopened in FY23. Eleven applications were submitted, representing $35.8 million in total requested funds. The Tourism Development Grant Review Committee (TDGRC) evaluates the applications and recommends projects for funding to the City Council. In FY24, the TDGRC recommended, and City Council approved, $1.7 million in grant awards.

The Tourism Fund’s total revenues in FY25 are budgeted at $5.9 million. Revenue estimates from sales tax have increased by about 14% compared with the FY24 Budget, while the $2 lodging tax estimate has increased by 0.6%. In addition to funding the grant program, the Greater Williamsburg Chamber of Commerce, and the Williamsburg Tourism Council, the FY25 adopted budget sends half of the $2 lodging tax – $472,500 – to the state for redistribution to the Williamsburg Tourism Council. The FY25 Tourism Fund Budget provides $1.2 million for debt service on the regional indoor sports complex.

UTILITY FUND

The City of Williamsburg operates a water and sanitary sewer utility using the enterprise Utility Fund. In operation since 1927, the utility has been well-managed and well-funded with historically low rates. Recent years have seen the narrowing of the margins in this fund due to conservation efforts and improvements in lower demand fixtures. A rate increase is likely if the general trend toward reduced consumption and increased costs continues. As the utility system ages, additional capital expenses are anticipated and operating capital continues to be a concern. The anticipated rate increase will be required to offset deficits. Fortunately, the City offers the lowest utility rate in the region and likely will continue to do so even with a modest increase in rates. No change in the rate is proposed in the FY25 budget.

DEBT

Monthly Cost for 5,000 Gallons

The City uses debt as a tool to make money go further. By bonding expensive projects such as fire stations, police stations, and schools, our annual commitments to these projects are less and we can accomplish more in a truncated timeline. However, like any wise account holder, we must monitor the amount of debt and the associated debt payment so as not to choke the available revenue for other projects to proceed.

As of June 30, 2024, the City’s outstanding debt totals will be $49 million. A portion of the outstanding debt refunded the Series 2010 and 2012 debt, and the remainder was new financing for the fire and police station projects, the Public Works relocation/expansion, and to address space needs in the Municipal Building. The debt service, or annual debt payment, totals $3.3 million during FY25, of which $518,000 is funded from the Utility Fund, with the remaining $2.8 million funded from the general government Capital Improvement Fund. This adopted budget includes requested expenses associated with school projects such as a pre-K facility in FY25. Should these projects proceed on schedule, they too may need to be bonded.

WHAT IS NEW

STRATEGIC PRIORITIES

Last year’s budget process focused on three strategic priorities: funding the debt service associated with infrastructure replacement; completing the 2014 merger of the Williamsburg Redevelopment & Housing Authority with the City organization; and implementing enhanced benefits for employment. The Adopted FY24 Budget fully satisified one of these priorities, the enhanced benefits. This year’s budget process continues to focus on the remaining strategic priorities. This year another priority is fully satisfied, the required debt service for the police station and library projects. Future budgets will need to continue to try to meet the needs of the remaining priority along with any new priorities established by the City Council.

NEW FTE

The City of Williamsburg operates with a small staff of 237 fulltime equivalent (FTE) positions. The FY25 adopted budget converts one part-time eligibility worker to a full-time position, raising the number of FTE to 238.5 and totaling an increased cost of $77,600.

EXPENDITURES

/ 2%

/ 2%

$1.0M / 2%

/ 1%

PERSONNEL COSTS

$1.5M

Every year, personnel costs increase. The FY25 adopted budget includes $1.5 million to address these increases; $895,000 is directed to compensate for increased taxes, insurance, and coverages associated with current employees. Additionally, the budget provides $593,000 for a cost-of-living adjustment, up to a 2% merit increase, and some of the increases recommended through the biennial benchmarking.

SCHOOL REQUESTS

$886K

Public education faces the same salary and staffing challenges as the City. This budget provides the City’s share (10.27%) of the school’s requested $110 million, which includes a 4.5% increase for school personnel.

SERVICE COSTS

$819K

The City’s cost to provide the same services increase year over year. The FY25 adopted budget provides $819,000 to accommodate this increase, which includes $392,000 for increased contractual services, $151,000 for increased maintenance, $170,000 in additional funding for the Public Assistance Fund (including $110,500 in pass-through grants), and $106,000 for general service increases.

OUTSIDE AGENCIES

$671K

City services are augmented through the 70 outside agencies and regional joint service providers, which also receive funding through the budget. This adopted budget provides $671,000 to meet approved outside agency requests for increased funding. The largest increases include Virginia Peninsula Regional Jail ($202,000), Williamsburg Area Transit Authority ($131,000), and the Williamsburg Regional Library ($74,000).

WHAT IS NOT INCLUDED

REMAINING NEEDS

Unfortunately, even with some additional revenues expected, not every identified need can be met. During budget development, all of the Departments and Constitutional Officers were offered the opportunity to identify needs. These needs totaled $3.6 million. We were able to accommodate $2.1 million of these requests, leaving $1.5 million in needs unmet.

UNFUNDED BUDGET PRIORITIES

Williamsburg Redevelopment & Housing Authority - $750K

Of the three priorities for the adopted FY25 Budget, funding the merger of the Williamsburg Redevelopment & Housing Authority with the City government could not be funded. In future years, $750,000 will be required to satisfy this goal.

UNFUNDED DEPARTMENT REQUESTS

Six Patrol Officers - $550K

The City currently operates the Williamsburg Police Department with a staff that includes 48 sworn officers. WPD meets the needs of our 15,000 residents using four shifts that consist of three patrol officers, a patrol supervisor, and the on-duty administration. Increasing the number of patrol officers from four to five on each shift would require adding six more sworn officer positions at a cost of $550,000.

Staff Accountant - $45K

The Finance Department requested a staff accountant at a cost of $45,000 to assist with cross-training and grant management.

Public Works Personnel - $174K

Public Works requested to add an Arborist ($50,000), a Turf Manager ($47,000), and an Environmental Engineer ($77,000). Had funds been available for these positions, in addition to offering more services to the community, Public Works could have handled grounds maintenance for Parks & Recreation facilities, centralizing landscaping and ground maintenance to offer more consistent and efficient operations.

ACTUAL HEALTH DEPARTMENT, JCC JOINT ACTIVITIES, AND SCHOOL BUDGETS

The adopted FY25 Budget includes estimates for some services and functions. We have not received a complete request for funding from the Health Department nor James City County for Joint Activities, where costs are shared between the two localities. While we have received a request for funding from the Williamsburg-James City County School System, and the FY25 Adopted Budget includes an estimate for the City’s share of funding, we are still awaiting JCC’s budget decision regarding the fund request. The City’s adopted budget will have to be adjusted to the extent that the funding requests differ from the estimates currently in the City’s adopted budget.

INSURANCE PREMIUMS

While the City was fortunate not to have an increase in the cost of employees’ health insurance premiums, the cost of property insurance premiums and workers’ compensation is not yet available. The Fiscal Year 2025 Adopted Budget includes estimates for this cost believed to be adequate to cover any increases; however, budget adjustments may be necessary once these costs are known in the upcoming year.

ANY STATE FUNDING STREAM CHANGE

The adopted budget includes estimates for state funding revenue streams that are typically unknown until May. Adjustments may need to be made once the state passes its budget.

THE FUTURE

THINGS TO WATCH

There are three significant concerns as we think about how this budget and the next budgets prepare the City to meet the future. The first concern is the fiscal health of the Capital Improvement Plan. For several years we have worked to stabilize the CIP using strategies such as transfers from the General Fund, debt funding more projects, and establishing individual project reserve funds. Another strategy included dedicating funds received as part of pandemic relief to the stabilization of the fund. Initial projections showed that stabilization money would be exhausted in Fiscal Year 2030; however, based on planned spending, new projections are FY28. It is important to note that escalating capital costs proposed by the joint school division will impact these estimates. The FY25 CIP can support the projects planned by the City of Williamsburg over the next five years and remains healthy with funds available for other projects. The addition of $7.1 million in the City’s share of Williamsburg-James City County planned school projects causes the plan to be unfunded in FY26, FY28, and FY29. Both the exhaustion of the stabilization funding and the inclusion of joint school division costs will require additional revenue in future years.

The second concern relates to slowing revenue growth. Expenses related to service provision, personnel, and education will continue to increase each year. Planning to meet these needs has included relying on organic revenue growth, meaning increased tax collection or fee payments without increasing tax or fee rates. This year’s budget indicates slowing of the historic growth in the taxes most easily associated with tourism, including lodging, meals, and sales. Additionally, the growth in the assessed values in the City has also slowed. The City will need to watch these trends closely to prepare for the unavoidable cost increases associated with City operations and core services.

The third area of concern, like last year, remains economic uncertainty. Clearly, federal money policy, particularly related to interest rates, is impacting City revenue streams. In recent months, the Federal Reserve has loosened its grip on the cost of money. This may result in a rebound in revenue growth as home sales trend upward and consumer spending increases.

THINGS TO CONSIDER

Steps taken toward preparedness are the key to fiscal resiliency. As we consider the challenges outlined in this Budget Message, two stand out. To improve the health of the Capital Improvement Plan fund with recurring revenue streams to address its dependence on the General Fund, one-time stabilization tools and the funding of required school costs is of paramount importance. Similarly, equipping our Utility with required equipment and the funding necessary to address capital improvement and deferred maintenance is also of critical concern.

Addressing these two related shortfalls require an increase to available funding. For the CIP, strategies might include additional funding authorized by the state to address school construction and capital needs, reprioritizing projects, seeking additional grant funds and, as a last resort, tax or fee impositions. Tackling the challenges posed by the needs of the Utility require completing the conversion to smart meters to adjust billing for monthly collections from quarterly, separating out the combined HRSD costs, and a rate increase.

FINAL THOUGHTS

While the City of Williamsburg faces challenges common to cities across the country, we meet them with the preparedness and forward-thinking that has been a hallmark of Williamsburg since 1699. These traits have served the City well in past years and continue to be critical to our success.

The entire leadership team was honored to receive our third consecutive Virginia Municipal League Innovation Award for our reinvented community input process, Future Festivals. As we prepare for the next biennial strategic planning process, which establishes the City’s two-year workplan, public input will be more important than ever. We will work together as a community to set the targets that help us achieve our One Williamsburg vision for the Williamsburg of 2040.

Thank you for the continued honor of serving as your city manager. It is my privilege to offer a draft of the City of Williamsburg’s 2025 fiscal year budget for adoption by City Council.

Andrew Omer Trivette

ADOPTED FY 2025 BUDGET

The FY 2025 Adopted Budget incorporates the addition of the Williamsburg Farmers Market under the Department of Parks and Recreation ($277,287). The budget has also adjusted the amounts allocated to partner agencies from the initially requested figures in the Proposed Budget to the recommended amounts in the Adopted Budget, as determined by the Social Services Advisory Board ($109,374). The City increased professional services under human resources for a DEI Consultant ($80,000). Additionally, an evaluation of real estate assessed values was conducted, enabling an increase in projected revenues to accommodate the revisions made to the proposed budget ($150,000).

CAPITAL IMPROVEMENT PLAN FUND (SALES TAX)

FUND

TOURISM FUND: NO CHANGES

PUBLIC ASSISTANCE FUND: NO CHANGES

QUARTERPATH CDA FUND: NO CHANGES

Initial

FY 2025 COMMUNITY PROFILE

WHERE THE PAST MEETS THE FUTURE

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, 5 miles inland between the James and the York Rivers. The new city was renamed Williamsburg in honor of England’s reigning monarch, King William III. From 1699 to 1780 Williamsburg was the political, cultural, and educational center where the dream of American freedom, independence, and self-government was nurtured by the leadership of historical figures such as George Washington, Thomas Jefferson, George Mason, and Peyton Randolph.

Williamsburg was one of America’s first planned cities. Laid out in 1699 under the supervision of Gov. Francis Nicholson, it was to be a “new and well-ordered city” suitable for the capital of the largest and most populous of the British colonies in America. A succession of beautiful capitol buildings became home to the oldest legislative assembly in the New World. The young city grew quickly into the center of political, religious, economic, and social life in Virginia.1

Williamsburg also became a center of learning. Famous political leaders emerged from the College of William & Mary, founded in 1693, such as Presidents Thomas Jefferson, James Monroe, and John Tyler. Today, William & Mary is the second-oldest higher learning institution in the U.S.

In 2024, the university ranked No. 53 in National Universities and No. 6 in Best Undergraduate Teaching.2 Although William & Mary has a 331-year history, it remains a cutting-edge research university that is innovative, vibrant, and engaged. As a public university, William & Mary is an important partner in the region’s economic success, both in terms of local and regional impact as it collaborates with businesses, nonprofits, and the public sector to strengthen the economic core.

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

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

WILLIAMSBURG TODAY

Today Colonial Williamsburg is still the only place that takes you back to a time when our country was being born, and the ideals that established the United States of America were being defined. In the Historic Area of the City, the 18th century is happening right now. You can step back in time and experience the people who made America.3

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 THE WILLIAMSBURG FARMERS MARKET. Flowerbeds and benches offer a tranquil setting for market shopping while listening to live music. This award-winning produce-only market offers vegetables, fruit, fish, meats (including free-range chickens, beef, lamb and pork), artisan cheese, honey, peanuts, baked goods, pasta, handmade soap, potted plants, cut flowers, and many other offerings.

The SHOPS AT HIGH STREET offer the perfect combination of dining, entertainment, and shopping. This area also offers a special community of luxurious condominiums, townhomes, and apartments – a vibrant downtown within a neighborly embrace.

Williamsburg’s new city center, MIDTOWN ROW, opened in 2021 in the heart of Williamsburg. This unique experience-based retail, entertainment, and residential district is adjacent to the campus of William & Mary, less than a mile from Colonial Williamsburg, and less than 5 miles from Jamestown, Yorktown, Busch Gardens, and Water Country USA. The development is designed as a pedestrian- and bicycle-friendly community with a village green, where outdoor programing and community events are hosted. Midtown Row includes restaurants, 233,047 square feet of retail shops, 6,219 square feet of premium office space, entertainment, and new residential apartments that accommodate up to 628 residents.

QUARTERPATH AT WILLIAMSBURG is a community designed to support a life of wellness. The neighborhood has walking trails, greenspaces, and world-class healthcare. This mixed-use village also features shops, restaurants, and office space.

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

EDUCATION

WILLIAMSBURG-JAMES CITY COUNTY PUBLIC

SCHOOLS (WJCC) serves the students of the City of Williamsburg and James City County. There are 16 schools: nine elementary, four middle and three high schools. Of the 11,965 students served, about 9.6% are City residents.

All WJCC schools have earned full accreditation for the 16th year in a row. WJCC ranked 10th out of 132 Virginia school divisions in Niche’s 2024 Best School Districts rankings, scoring an overall A grade in this rigorous assessment of academic and student-life data.4

TOURISM

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

LOCAL GOVERNMENT

The City of Williamsburg operates under the Council-Manager form of government. The members of City Council are elected at- large and consist of a mayor and four other members. City Council members serve four-year staggered terms, with the mayor selected from among City Council members every two years. The mayor serves as chair of City Council and the official head of City government.

City Council performs the legislative function (establishes laws and sets policy) and appoints a city manager to administer the day-to-day operations of the City and to serve as the chief advisor to City Council.

LOCATION

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

The City offers numerous festivals and special events throughout the year, including:

• An Occasion for the Arts – an Arts and Music Festival, complete with food vendors

• Williamsburg Christmas Market – on select days in November and December, enjoy craft vendors, Santa visits, live entertainment, and gluhwein in a European-style village

• Winter Blues & Jazz Festival – a four-day jazz festival

• Ampersand International Arts Festival (formerly William & Mary Global Film Festival) – an annual celebration of film and live performances

• Grand Illumination – Colonial Williamsburg’s annual winter holiday celebration with unique decorations, musical performances, and fireworks

QUALITY OF LIFE

There is no better place to celebrate our nation’s birth than July 4th in Williamsburg. Activities stretch from morning until after sundown. There are historic reenactments to enjoy as well as concerts, recreational activities, and a variety of foods –everything from hot dogs to gourmet dining. At nightfall, the historic area adds the finishing touch to the celebration with an amazing firework display.

The City of Williamsburg has a strong commitment to providing quality parks, recreation programs, and facilities that make Williamsburg a premier community in which to discover, imagine, and grow. Williamsburg maintains 12 parks that provide residents with varied uses, from passive activities to structured play. Park amenities include playground equipment, sand volleyball, tennis, basketball, picnic pavilions, athletic fields, and outdoor fitness equipment. Nestled among the trees is the scenic WALLER MILL PARK, a 2,705-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, wheelchairaccessible docks, and watercraft rentals.

The QUARTERPATH RECREATION CENTER is a 35,000-square-foot facility that offers a wide array of recreational activities and amenities. Various instructional classes, athletic programs for youth and adults, sports camps, open gym time, and special events are held throughout the year at this facility. There are four rooms available for rent that are ideal for meetings, sports banquets, birthday celebrations, and other special events.

The PARKS AND RECREATION DEPARTMENT is proud to host a variety of special events throughout the year that contribute to the individual, social, economic, and environmental health and well-being of our community. You can learn to play pickleball at one of our clinics or participate in one of our pickleball tournaments. Bring Fido to Pups in Pastels, our dog Easter egg hunt, or our Canine Carnival. Let your kids drop a line at our Kid’s Fishing Derby or go dip netting for the invertebrates that call the reservoir their home in our Water Exploration Program. There are endless opportunities to get outside and get active with Williamsburg Parks and Recreation.

The WILLIAMSBURG REGIONAL LIBRARY (WRL) enriches lives, opens doors to new learning experiences, and welcomes everyone. Named the 2023 Virginia Library of the Year by the Virginia Library Association, WRL is a key part of our vibrant community, offering collections, programs and services for all ages. Residents can watch and listen to thousands of streaming movies, music, and audiobooks as well as read ebooks and magazines at wrl.org.

People interested in learning a new life skill such as crocheting, using a green screen, or speaking a new language can access thousands of online instructional videos available on the library website.

Visitors to our library buildings can explore new book displays and discover copies of the hottest bestsellers as well as audiobooks and DVDs, pursue in-depth reading and research, consult expert staff, and experience the visual arts, multimedia presentations, and interactive learning. The library offers a wide range of film series, talks, book groups, concerts, and performances for all ages. Residents 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.

WILLIAMSBURG POLICE DEPARTMENT

The Williamsburg Police Department is celebrating its 36th anniversary as a CALEA-accredited agency, the gold standard in policing. The WPD is committed to ensuring the safety and security of all residents and visitors to the City through community engagement in all areas of service, including the Neighborhood Resource Officer Program that assigns a dedicated police officer to each neighborhood in the City.

WPD is currently staffed with 52 career personnel who manage approximately 41,000 calls per year. All officers are required to attend Crisis Intervention Training as well as verbal de-escalation training to ensure an officer’s presence creates the opportunity to manage situations without the need for higher levels of force whenever possible.

The WPD is committed to technology as a force multiplier. The department has implemented

a citywide license plate reader program to quickly identify wanted vehicles that enter our community. In addition, officers are required to use body-worn and in-car cameras during police incidents. At the same time, WPD maintains best practice policies to purge data to best protect the rights of residents. This technology and others aid with training, record-keeping, accountability, transparency, and overall efficiency of the agency. A Citizen Advisory Committee recently formed to ensure the WPD is doing its very best each and every shift.

In addition to traditional law enforcement services like prevention, education and responding to police emergencies, officers are equipped with medical supplies, including Narcan and are often the first on scene for life-threatening medical emergencies.

In partnership with our public schools, WPD has assigned an officer to every City school. Events like Coffee with a Cop, Skate with a Cop, and Cone with a Cop offer a casual setting for the community to interact with officers of all ranks.

WILLIAMSBURG FIRE DEPARTMENT

For more than 270 years the Williamsburg Fire Department has protected our nation’s Colonial Capital and stands ever ready to serve all those who visit and call Williamsburg home. Through comprehensive emergency response to all-hazard types and community-focused programs, the department strives to ensure the safety and well being of all.

The Fire Department is currently staffed with 46 career personnel. Personnel are cross-trained to handle both fire and emergency medical services (EMS). In 2023 the department responded to 4,476 calls for service, a decrease of approximately 1% compared with 2022.

The Department’s Community Risk Reduction Division works to identify and prioritize local risks and to strategically invest resources to reduce their occurrence and impact. This comprehensive approach has several supporting programs like smoke alarm checks and installations, child safety seat education, fire inspections, home safety surveys, and public education events.

In 2023, many of the department outreach

services and programs were instated as our community recovered from the pandemic. The department reached more than 2,672 community members through its Community Risk Reduction programs.

The City’s Mobile Integrated Healthcare (MIH) program supported more than 50 clients and community members.

The Community Emergency Response Team (CERT) is also a vital outreach program that utilizes community members to assist with the safety and well-being of our neighborhoods and serve as an integral part of the City’s emergency management and preparedness efforts.

VOLUNTEER FIRE & EMS PROGRAM

Since 1754 the Williamsburg Volunteer Fire Department has supported the Williamsburg community. The organization is made up of 26 local and collegiate members. In 2023 members of the program provided more than 6,500 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.

QUICK FACTS BY THE NUMBERS

POPULATION BY THE NUMBERS

Gender*

8,209 FEMALE

Age*

7,277 MALE 1-17 18-24 25-34 35-44

*per US Census 2022

ECONOMIC STATISTICS BY THE NUMBERS

PRINCIPAL EMPLOYERS

CURRENT & NINE YEARS AGO

EMPLOYER

1 Includes part-time and seasonal employees

PRINCIPAL TAXPAYERS

UNEMPLOYMENT

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

DEMOGRAPHIC & ECONOMIC STATISTICS

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

COMMUNITY PROFILE WORKS CITED

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

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

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

4 Williamsburg-James City County Public Schools, wjccschools.org. April 2024

FY 2025 CITY COUNCIL GOALS, INITIATIVES, & OUTCOMES

INTRODUCTION

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 the 2023 / 2024 Goals, Initiatives, and Outcomes.

In 2020, the City of Williamsburg launched a new vision statement that 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.

Goals, Initiatives, and Outcomes (GIOs) provide an expression of priorities, as specific and measurable as possible, and cover a twoyear 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. City Council will adopt new GIOs for 2025/2026 in the Fall of 2024.

The City of Williamsburg has a highly interactive strategic plan that links the GIOs to the City’s strategic plan, performance measures and budget. In the Budget Guide section of the Budget, there are details on the goal-setting process.

To obtain more information about the plan and to follow along with the progress, please visit williamsburgva.gov/GIO.

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

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.

AFRICAN AMERICAN HERITAGE TRAIL

Convene members of the Descendant Community and other City residents to advise on the content for the African American Heritage Trail; begin construction of Phase 1; and obtain funding for the remaining phases.

CDBG REHABILITATION GRANTS

Pursue the award of CDBG funding for residential improvements in neighborhoods, such as Highland Park, Wales, and Crispus Attucks, to enable aging in place and to preserve affordable housing.

GOAL 1 ONE WILLIAMSBURG

DIRECT LOAN PROGRAM

Identify a lending partner to help the City establish a direct loan program that would assist income-qualified homeowners or homebuyers with home improvements and preservation projects in an effort to make housing more affordable.

HOTEL-TO-AFFORDABLE HOUSING CONVERSION

Consider a revised and improved hotel-to-affordable housing conversion policy that may further convert underperforming hotel properties to restricted affordable housing.

HOUSING NAVIGATION

Evaluate the addition of a housing coordinator position to better identify and secure housing options that serve as emergency, transitional, and affordable housing for residents in need.

MIDDLE HOUSING

Consider necessary zoning amendments to enable the appropriate allowance for affordable accessory units and the possibility of additional low-impact density to create entry- to middle-level housing opportunities in the expensive Williamsburg market.

TRUTH & RECONCILIATION COMMITTEE PROJECTS

Finish the Truth & Reconciliation Committee Report and pursue two recommendations that can be accomplished in the immediate term.

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.

CARBON EMISSION REDUCTION

LEADING

Develop the next sustainability ladder for organizational reduction of carbon emissions that includes public education and implement at least two strategies from the ladder.

EARLY CHILDHOOD EDUCATION

Explore Pre-K opportunities in the City as well as before- and after-school childcare programs.

REIMAGINE K-12 EDUCATION

Consider alternatives to the traditional K-12 education model for improved pathways to higher education and certificate programs through coordination with local institutions.

SMART CITY INITIATIVES

Deploy Smart City infrastructure to enable better data collection and policy development in service areas such as parking, downtown trash collection, visitation, air quality, lighting, road conditions, and code enforcement.

GOLF CART COMMUNITY

Conduct a community conversation about transforming Williamsburg into a safe and sustainable golf cart community, as well as draft program guidelines and necessary ordinances for City Council’s consideration.

GOAL

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.

GOAL 3 INNOVATING A MODERN CITY

CAPITOL LANDING ROAD

Complete utility relocation, install new water main, and begin roadway improvements for the Capitol Landing Road Corridor and intersection of Capitol Landing and Bypass roads.

CITY SQUARE PLAN

Develop a master plan for the continued redevelopment of City Square; demolish and relocate the police station and Public Works Yard; identify and secure additional office space for the growth of core services in the Municipal Building; and initiate construction of a 21st-century library in City Square.

DOWNTOWN VIBRANCY

Complete a final evaluation of the 2018 Downtown Vibrancy Study, identify remaining implementation steps, and make recommendations to City Council.

OUTDOOR DINING

Convert the successful temporary outdoor dining program to a permanent solution that provides necessary flexibility for restaurants and improves the aesthetics and function of the outdoor dining areas on Prince George Street.

PUBLIC ART

Direct the Williamsburg Public Art Council to pursue a downtown fountain feature to serve as an anchor for a children’s park and to complete the plan for a lantern art piece to designate gateway entrances to the City.

RESEARCH VILLAGE

Identify and secure an appropriate site for a mixed-use development that includes a technology focus with research and development, housing, and light commercial spaces.

SIGNATURE EVENT

Find the best partner to design and launch a signature event that builds on the existing City brand as a world-class destination.

YEAR-ROUND EVENTS

Attract regional visitation by partnering with the best possible vendor to provide year-round events that are diverse, exciting, and add to the quality of life for residents and businesses.

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.

EMPLOYEE WELLNESS PROGRAM

Expand the City’s employee wellness program to incentivize preventive health measures, provide robust mental health support, and offer rewards for employee well-being.

ENHANCE EXISTING PARK FACILITIES

GOAL 4 PRIORITIZING SAFETY & WELLNESS

Begin the implementation phase of the comprehensive enhancements plan for the City’s Parks & Recreation facilities to boost visitation by constructing public restrooms at Quarterpath Park and installing industrial dog agility equipment at Waller Mill Dog Park.

FOOD TRUCK POLICY

Evaluate the existing food truck policies to streamline the inspection process while continuing to safeguard the public interest.

MENTAL HEALTH & SUBSTANCE USE

Deploy and augment state opioid settlement funds as needed to implement Marcus Alert and One Mind protocols while seeking next-generation community support programs.

PARKS & RECREATION ADA IMPROVEMENTS

Continue to implement changes at public parks and facilities to improve access and use in compliance with the Americans for Disabilities Act (ADA), including path and walkway improvements for spectators and participants at Kiwanis and Quarterpath parks.

PUBLIC RESTROOMS

Identify locations for new public restrooms and construct two new public restroom sites.

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

CEDAR GROVE CEMETERY

Complete negotiations with William & Mary to acquire property for the expansion of Cedar Grove Cemetery to meet 92 years of demand.

LEVERAGE EXTERNAL FUNDING

Improve organizational coordination of state, federal and private sector funding opportunities to augment City funds for project implementation.

PHOTO HISTORY

Work to identify the proper partners to serve as archivists and curators of a rotating photo history display and launch an inaugural exhibition.

REGIONAL RECREATIONAL FACILITIES

GOAL 5 ENGAGING WITH OUR PARTNERS

Begin construction of a regional sports center and initiate a secondary development opportunity, such as an amphitheater, indoor performing arts center, or aquatic center.

RENT READY

Complete initial draft of the Williamsburg Rent Ready program guidelines to include a model lease, landlord-renter curriculum and ordinance for approval and adoption by the City Council.

TOWN/GOWN REPORT

Collaborate with William & Mary administration to develop an initial annual Town/Gown Report to highlight yearly cooperative efforts and student impacts in the community.

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.

15-MINUTE CITY

Require Williamsburg Area Transit Authority to convert the Colonial Williamsburg shuttle route into a combined urban core route that connects the Colonial Williamsburg Visitor Center, Historic Area, and Transit Center with the Monticello commercial corridor, including pharmacies, grocery stores, and general shopping areas, using a 15-minute frequency and electric bus infrastructure.

BIRTHPLACE OF AMERICA TRAIL

GOAL

CONNECTING WITH THE WORLD

Create connections to the future Birthplace of America Trail within the City to include completing the design of and obtaining the funding for Phase 2 of the College Woods Circuit, as well as finding ways to use the Carter’s Grove Country Road as the multiuse trail’s exit toward Fort Monroe.

BUS STOP IMPROVEMENTS

Inventory the bus stops in the city; identify the needed improvements to provide each stop with a defined standard level of service, including a shelter and trash can; and improve 70% of stops to the new standard of service.

Create a joint committee with Williamsburg Area Transit Authority to benchmark best-in-class route, arrival, and real-time bus tracking technology and to design and implement the new platform. BUS TECHNOLOGY

INTERNET CONNECTIVITY

Support the continued expansion of broadband providers to improve pricing, availability, and speed while seeking an appropriate solution to provide internet connectivity as a next-generation public utility.

MEGA REGION

Establish a position for Williamsburg with the RVA757 Connects Board of Directors in full support of the megaregion concept and the success of the Board’s vision to “improve the economic success and quality of life for everyone in the RVA and 757 regions.”

INTRODUCTION

The preceding section on the biennial Goals, Initiatives, and Outcomes links the City Council's six broad goals to specific accomplishments of 38 initiatives. Further, the preceding section identifies desired community outcomes that relate to each goal. This next section aligns budget and performance data to the City’s operating departments. For each department, a summary page includes the department mission, expenditures, and staffing, covering four years. Importantly, desired community outcomes related to each department and observed outcomes are shown. Many of these measures parallel the measures arrayed under the six goals in the preceding section, including the National Community Survey (NCS) results and ratings. Comparisons of Williamsburg resident ratings with the national benchmark from the latest 2022 NCS results are shown for service areas.

Finally, under each department are the budgetary Cost Centers that comprise that department. Detailed information, including four years of expenditures and staffing, and performance trends, projections, and targets is presented. Performance metrics –including workload measures, efficiency measures, and other useful indicators of performance – are shown with operating data for the last two fiscal years, the projected number for the current year, and the target or expected number for next year.

ANDREW O. TRIVETTE, AICP,

City Manager

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

DESIRED OUTCOMES #1

Receive improving National Community Survey ratings for indicators of overall Community well-being and value of City services “higher” than the national benchmark.

OBSERVED OUTCOMES

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

NATIONAL COMMUNITY SURVEY

Overall quality of life in Williamsburg Williamsburg as a place to live

NATIONAL COMMUNITY SURVEY

Percent Rating “Good or Excellent”

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES

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

DESIRED OUTCOMES #3

Receive improving National Community Survey ratings for overall image, direction, opportunities for participation in community matters and public information services “higher” than the national benchmark.

OBSERVED OUTCOMES

Overall image of Williamsburg rated “higher,” with all other responses “similar” to the national benchmark for 2022.

NATIONAL COMMUNITY SURVEY

Percent Rating “Good or Excellent”

Overall image or reputation of Williamsburg

Overall direction that Williamsburg is taking

Opportunities to participate in community matters

Public information services

NATIONAL COMMUNITY SURVEY

Percent Rating “Good or Excellent”

Generally acting in the best interest of the community

Overall confidence in Williamsburg government

Overall customer service by employees

Services provided by the City

DESIRED OUTCOMES #4

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

OBSERVED OUTCOMES

Services provided by the City rated “higher ” than the national benchmark. All other categories rated “similar” to the national benchmark for 2022.

DESIRED OUTCOMES #5

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

OBSERVED OUTCOMES

Operating revenues surpassed budgeted expectations and mirror pre-pandemic percentage variances.

DESIRED OUTCOMES #6

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

OBSERVED OUTCOMES

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

*Unaudited

DESIRED OUTCOMES #7

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

OBSERVED OUTCOMES

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 FY22 for state and local government excluding education is 20.2%.

CITY MANAGER/HUMAN RESOURCES

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

CLERK OF COUNCIL/COMMUNICATION

PERFORMANCE TRENDS & TARGETS

ECONOMIC DEVELOPMENT

EXPENDITURES

STAFFING

TRENDS & TARGETS

PERFORMANCE MEASURES

BARBARA DAMERON, CPA Finance Director

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

EXPENDITURES & STAFFING

DESIRED OUTCOMES #1

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

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

REAL ESTATE TAX COLLECTION RATE

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES OBSERVED OUTCOMES

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

PERSONAL PROPERTY TAX COLLECTION RATE

DESIRED OUTCOMES #3

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

OBSERVED OUTCOMES

City’s investment portfolio diversified earning average yield of 1.08% fully insured by FDIC, with balances in State Local Government Investment Pool (LGIP), bond proceeds in State Non-arbitrage Investment pool, SNAP, and interest-bearing checking accounts.

AVERAGE RATE OF INVESTMENT RETURN

Percent Rating “Good or Excellent”

DESIRED OUTCOMES #4

Maintain residential property assessments at 99.5% of market value.

OBSERVED OUTCOMES

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

FINANCE EXPENDITURES

STAFFING

PERFORMANCE MEASURES

REAL ESTATE ASSESSMENTS

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

MARK BARHAM

Chief Information Officer

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 costeffective manner.

COST CENTER

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

HelpDesk response time was significantly reduced in FY 2023 with the hiring of an additional staff member in the IT Department. Average response time for all HelpDesk service calls since FY 2014 was 2.7 hours.

AVERAGE TIME TO HELPDESK RESPONSE

DESIRED OUTCOMES #2

Increase website visitors by 10% annually.

WEBSITE VISITORS

OBSERVED OUTCOMES

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

DESIRED OUTCOMES #3

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

# EGOV TRANSACTIONS

OBSERVED OUTCOMES

The total number of eGov transactions increased significantly from FY 2014 thru FY 2023. Exceeded 15,000 transactions for the first time in FY 2023.

DESIRED OUTCOMES #4

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

$ EGOV TRANSACTIONS

OBSERVED OUTCOMES

$19.8 million was received for financial transactions over the City’s website from FY 2014 thru FY 2023. The average increase in receipts over the 10 fiscal years was 245%.

$2,000,000

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

SEAN DUNN Police Chief

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

COST CENTERS

LAW ENFORCEMENT OPERATIONS

• Support Services

• Uniformed Bureau

• Investigative Bureau

EXPENDITURES & STAFFING

NATIONAL COMMUNITY SURVEY

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

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 2022.

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES

Overall safety is “Higher” than national benchmark. Other responses for FY 2022 were “Similar” to the national benchmark for the other categories.

NATIONAL COMMUNITY SURVEY

Percent Rating “Good or Excellent”

Safety in your neighborhood

Safety in downtown/ commercial area

Overall feeling of safety in Williamsburg

DESIRED OUTCOMES #3

Maintain an average response time of three 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.

OBSERVED OUTCOMES

Police response time target of three minutes or less has been met from FY 2014— FY 2018.

AVERAGE POLICE RESPONSE TIME (MINUTES)

DESIRED OUTCOMES #4

Clear Part I crimes at a rate far above the national average. Part I crimes are major crimes such as murder, rape, robbery, aggravated assault, burglary, larceny and auto theft.

OBSERVED OUTCOMES

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

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

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

PARKING GARAGE

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

LARRY SNYDER JR.

Fire Chief

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

EXPENDITURES & STAFFING

EMERGENCY MANAGEMENT/ DISASTER PREPAREDNESS

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

NATIONAL COMMUNITY SURVEY

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

Residents rated “similar” to the national benchmarks in all survey categories.

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES

Average response time for all fire incidents has been under the fiveminute target since FY14. In FY 2023, moving to temporary facilities and an increase in demand contributed to an increase in the average response time.

FIRE RESPONSE TIME (MINUTES)

DESIRED OUTCOMES #3

Maintain an average Emergency Medical (EMS) response time of five 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 five minutes or less target for the past 10 years. In FY 2023, moving to temporary facilities and an increase in demand contributed to an increase in the average response time.

FIRE SUPPRESSION, PREVENTION & EDUCATION, AND EMERGENCY MEDICAL SERVICES

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

JACK REED

Public Works & Utilities Director

COST CENTERS MISSION

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

EXPENDITURES & STAFFING

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

Street repair and street cleaning were rated “higher” than national benchmark with all other categories rated “similar” to the national benchmark for 2022.

NATIONAL COMMUNITY SURVEY

DESIRED OUTCOMES #2

Increase residential participation in recycling program citywide.

OBSERVED OUTCOMES

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.

DESIRED OUTCOMES #3

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

OBSERVED OUTCOMES

Since 2014 the City has exceeded the State’s 25% goal. For 2023 the recycling rate was 39%.

DESIRED OUTCOMES #4

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

OBSERVED OUTCOMES

Garbage collection and recycling are contracted services. All survey responses were “Similar” to the national benchmark for 2022.

NATIONAL COMMUNITY SURVEY

Rating “Good or Excellent”

CITY SHOP

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

STREETS, ENGINEERING, STORMWATER OPERATIONS

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

REFUSE COLLECTION

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

BUILDINGS & FACILITIES MAINTENANCE

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

LANDSCAPING

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

CEMETERY

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

ROBBI HUTTON

Parks & Recreation Director

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

EXPENDITURES & STAFFING

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

All survey responses were “Similar” to the national benchmark for 2022.

NATIONAL COMMUNITY SURVEY

NATIONAL

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES

Fitness opportunities responses were rated “Similar“ to the national benchmark for 2022.

SURVEY

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

STAFFING

PERFORMANCE MEASURES

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

FARMERS MARKET

EXPENDITURES

STAFFING

TEVYA GRIFFIN, AICP

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

EXPENDITURES & STAFFING

NATIONAL COMMUNITY SURVEY

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

All categories are “Similar” to the national benchmark.

DESIRED OUTCOMES #2

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 220 cases in FY23, approving 90%.

ARCHITECTURAL REVIEW BOARD CASES

DESIRED OUTCOMES #3

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

OUTCOMES

60% of the City is subject to Chesapeake Bay protection regulations. 846 inspections were performed in FY23 to ensure compliance with Erosion & Sediment regulations.

& SEDIMENT CONTROL INSPECTIONS

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 2023 there were 1,650 property maintenance code inspections, and 138 rental inspections performed. 100.0% of property maintenance and rental inspection cases were brought into voluntary compliance.

PLANNING EXPENDITURES

STAFFING

COST CENTERS

PERFORMANCE MEASURES

STAFFING

PERFORMANCE MEASURES

WENDY EVANS

Human Services Director

To respond to the

EXPENDITURES & STAFFING

DESIRED OUTCOMES #1

Process expedited food stamps (SNAP) within seven days.

OBSERVED OUTCOMES

Over the past 10 years, on average 95.9% of expedited food stamp applications have been processed in seven days.

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

HUMAN SERVICES COST CENTERS

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

JACK REED

Public Works & Utilities Director

To provide a

EXPENDITURES & STAFFING

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

NATIONAL COMMUNITY SURVEY

Rating “Good or Excellent”

DESIRED OUTCOMES #1

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

OBSERVED OUTCOMES

77% of the 2022 survey responses rated the City’s drinking water “Good” or “Excellent,” with both drinking water and sewer services “Similar” to the national benchmark.

DESIRED OUTCOMES #2

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

OBSERVED OUTCOMES

Water consumption remains below 3.4 million gallons per day.

AVERAGE WATER CONSUMPTION PER DAY IN MILLIONS OF GALLONS

Gal

Gal

Gal

Gal

DESIRED OUTCOMES #3

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.

OBSERVED OUTCOMES

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 and granular media filters.

DESIRED OUTCOMES #4

Minimize sewer back-ups using a preventive maintenance schedule.

Preventive maintenance at key locations around the city have decreased the number of backups since FY 2014. Average annual reduction since FY 2014 is 35.0%.

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

WATER TREATMENT

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

WATER & SEWER SYSTEMS

EXPENDITURES

STAFFING

PERFORMANCE MEASURES

FY 2025 FINANCIAL PLAN & DEBT ANALYSIS

INTRODUCTION

The City of Williamsburg has formalized a Five-Year Plan for the General Fund to provide a framework for forecasting the City’s financial outlook over the next five years. In conjunction with the fiveyear Capital Improvement Plan, this forecast will enable the City to establish and track progress toward City Council’s strategic Goals, Initiatives and Objectives (GIOs). This multi-year planning process will allow new or large initiatives, as identified in the GIOs, to be planned, funded, and phased in overtime.

This forecast is based on historical data, trends, and assumptions derived from various sources. As with all forecasts, many unpredictable economic factors affect the projection of revenue and expenditures, particularly employment factors and rising interest rates. The assumptions within this forecast are based on the most recent information available. As expected, projections may lose some of their validity as the forecast moves further into the future.

CONTENT

FORECAST — REVENUE

FORECAST — EXPENDITURES

FORECAST - SURPLUS (DEFICIT)

REVENUE ASSUMPTIONS

REVENUE GROWTH ASSUMPTION

KEY REVENUE ASSUMPTIONS DETAILS

PROPERTY TAXES

REAL ESTATE

Real estate tax revenue accounts for approximately 35% to 40% of General Fund revenues, making it a significant budget driver for the City. Real estate assessments typically grow between 3% and 5% annually in stable economic times. Assessments are affected by many factors, including the type, condition, and location of specific properties. For certain commercial-type properties, income and expenses for the property factor into the assessed value of the property.

For the five-year forecast, current economic conditions are volatile, so predictions for the future are highly uncertain. Assessments for FY25, not including new construction, are 6.3% higher than FY24 and 9.93% higher, including new construction. The City’s Real Estate Assessor states that in a stable real estate market, a typical annual assessment increase usually ranges from 4% to 5%. Therefore, due to current economic condition, 5% was used to forecast real estate assessment increases for FY26 through FY29.

PERSONAL PROPERTY TAX

Personal Property tax is a tax on the value of mainly vehicle assessments. With current economic conditions, including supply chain issues, the value of used vehicles has increased, affecting personal property taxes. The Commissioner of Revenue projects that vehicle assessments will grow each year. However, personal property revenue collections are also dependent on collection rates and the number of delinquencies each year, which can be more volatile, so a conservative growth rate has been used for FY26 through FY29.

CONSUMER-DRIVEN TAXES

BUSINESS LICENSES

FY22 rebounded to pre-pandemic levels, slightly surpassing FY19 revenues. Budgeting for these licenses is challenging as current fiscal year revenue arrives late in the budget process. FY23 exceeded expectations with a 12% increase over FY22. Sales and meals taxes are strong and maintaining projections for FY24. It is anticipated that FY25 BPOL will increase compared to FY24 projected actuals. The forecast for FY26 to FY28 anticipates a steady growth rate of 2%.

HOTEL AND MOTEL — GENERAL & TOURISM FUNDS

The hotel/motel tax is affected by room nights and changes in room rates to promote occupancy. In FY20, it dropped by 30% due to COVID-19. FY21 saw a 46% decrease compared to pre-pandemic levels. FY22 had higher occupancy and revenue, surpassing pre-pandemic levels by nearly 5%. FY23 revenues saw a 12% increase in comparison to pre-pandemic levels. As we look ahead to FY24 and FY25, we anticipate a conservative growth trajectory. To account for volatility and economic uncertainty, a 1% growth rate is assumed for the next five years.

RESTAURANT AND FOOD (MEALS)

While restaurant and food tax revenue experienced a 20% decline during the pandemic years of FY20 and FY21, revenue for this tax increased in FY22 to be 7.5% higher than FY19’s pre-pandemic revenue. FY23 revenue for meal taxes were about 20% higher than pre-pandemic revenue. The latest FY24 projections are about 4% higher than what was originally budgeted. FY25 is predicted to retrogress to a more moderate level of growth. A 2.5% growth rate was used to forecast FY26 throughout FY29.

KEY

EXPENDITURE ASSUMPTIONS DETAILS

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

and that implementation of the recruitment and retention strategy will increase costs for salaries and benefits at a rate exceeding previous historical trends, meeting or exceeding the rate of inflation.

The impact of inflation has caused an increase in materials and services and most noticeably in the contribution to other regional agencies and capital improvement plan costs.

CONCLUSION

Taking into account conservative estimates and potential economic impacts related to inflationary growth, the City of Williamsburg anticipates a gradual increase in the unassigned fund balance over the next few years. This projection indicates that the unassigned fund balance will exceed the baseline fund balance policy for the forecasted period. It's important to recognize that this forecast is based on certain assumptions, and

alterations to these assumptions could lead to different actual results. Notably, significant generational capital projects, such as the proposed sports complex, are expected to drive robust revenue growth in the foreseeable future. Moreover, the forecast assumes that the City will maintain a fund balance sufficient to withstand unforeseen inflationary impacts on the economy.

DEBT ANALYSIS

OVERVIEW

The Virginia Constitution authorizes cities and counties in Virginia to issue general obligation bonds secured by a pledge of its full faith and credit. For the payment of such bonds, the city’s governing body is required to levy an ad valorem tax on all property subject to local taxation to ensure debt service payment. The issuance of general obligation bonds is subject to a limit of 10% of the assessed value of taxable real property in the city. The Public Finance Act of Virginia also authorizes a city in Virginia to issue limited liability revenue bonds provided that the rates, rents, fees, or other charges are sufficient to pay the cost of operation and administration and the principal and interest on the bonds when due.

OUTSTANDING DEBT — ALL FUNDS

The City has the following outstanding general obligation bond at the end of FY 2024:

GO Public Improvement & Refunding Bonds

All interest paid semi-annually; principal annually 20 years, 2.736% pay-off July 2037 GO Public Improvement & Refunding Bonds

10 year callable bond, fixed interest for first four years at 3.1% with option to renegotiate for the remaining term, interest paid semi-annually with principal and accrued interest due at maturity, pay off November 2032

GO Public Improvement & Refunding Bonds

2023

Fixed interest rate bonds at 4.59% with final maturity July 15, 2051. Subject to redemption prior to maturity at the option of the City: at a redemption price of 100% of principal plus accured interest. Also subject to mandatory repurchase by the City at a price of 100% during the periods beginning 2 months before and ending 2 months following each of July 2034 and 2044 at the discredtion of the registered owner, with 3 months prior written notice.

YEARLY

PRINCIPAL AND INTEREST OF CURRENT OUTSTANDING DEBT FOR ALL FUNDS

Below is the future fiscal year Principal and Interest on the current outstanding debt of the City. The City plans to refinance the October 2022 issuance in FY 2027.

OVERLAPPING DEBT

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

BOND RATINGS

Bond or credit ratings are independent opinions of an issuer’s general creditworthiness based on relevant risk factors. Long-term general obligation ratings are based on an issuer’s ability and willingness to fully repay the principal and interest of its debt obligations on a timely basis. Municipal credit ratings are primarily based on four main factors: the issuer’s financial position, the issuer’s current and future debt burden, financial management, and the economy. Often an investor places significant emphasis on a bond’s credit rating to help evaluate a price or willingness to hold the investment. Each major credit rating agency in the U.S. applies its own methodology in measuring creditworthiness and uses a specific rating scale to communicate its ratings opinions. Typically, ratings are expressed as letter grades that range from ‘AAA’ to ‘D’ to communicate the agency’s opinion of the relative level of credit risk. Credits are further distinguished with “notches” within each rating category.

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

• Moody’s Investors Service (“Moody’s”) Aa1

S&P Global Ratings (“S&P”)

LEGAL DEBT MARGIN

State statute imposes on cities a legal debt margin for general government debt, a limit of 10% of the assessed value of real property. For 2024, the City’s assessed value of real property was $2.907 billion; the debt outstanding, including amortization of premium, is $49.8 million resulting in a legal debt margin of $241 million.

DEBT POLICIES

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

*10-year payout includes the payout for refinancing the 2022 bond in FY 2027.

FUTURE DEBT

GO Public Improvement Bonds - Refinancing FY22 Bonds - Police Building and Other Projects*

Library - BAN Bond Anticipation Note**

*Permanent financing for FY 2022 Bond Anticipation Note

**Bond Anticipation Note for Library and other projects that will be permanently financed FY 2030

The City proposes to refinance the $24.5 million of the October 2022 bond and borrow $20.63 million of new money by issuing bonds of $630 thousand in FY27 and $20 million in FY30 to fund various projects, including the police station and library. This graph illustrates that the debt service for planned future issuances is below the City’s debt service policy limits for future years.

ESTIMATED DEBT SERVICE BY FISCAL YEAR*** WITH CITY DEBT SERVICE POLICY LIMITS

$7,000,000

$6,000,000

$5,000,000

$4,000,000

ESTIMATED YEARLY PRINCIPAL AND INTEREST OF CURRENT OUTSTANDING AND PLANNED DEBT FOR ALL FUNDS

Below is the estimated fiscal year debt service payments for current outstanding and planned new debt to be issued in FY 2026 and FY 2027 for All Funds.

FY 2025 BUDGET SUMMARIES

INTRODUCTION

The Budget Summaries section provides an overview of all budgeted funds for the upcoming year. These include the General Fund, the Capital Improvement Plan 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

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

EXPENDITURES/EXPENSES

BUDGET SUMMARY

ALL FUNDS – BY FUND

EXPENSES

**Quarterpath CDA is a fiduciary fund for collection and remittance

BUDGET SUMMARY GENERAL FUND

REVENUES

GENERAL FUND REVENUES & EXPENDITURES

REVENUE & EXPENDITURE HIGHLIGHTS GENERAL FUND

GENERAL PROPERTY TAXES

All real estate, public service, personal, and business property taxes, including penalties and interest. On average, real estate property reassessments are expected to increase by approximately 8.83%. The average increase in single-family residential reassessments is anticipated to be 5.41%, and the average commercial values are anticipated to increase 5.64%. Multi-family residential is expected to increase by 3.72%, excluding new construction. The adopted real estate tax rate is $0.62/$100.

OTHER LOCAL TAXES

This category consists of consumer utility taxes, communication sales taxes, business and franchise, bank stock, recordation, cigarette, room, and meal taxes. Utility taxes are based on residential and commercial usage. Overall, other local tax receipts are estimated to increase by 6.7% for FY25. This increase is primarily due to the anticipated leveling out of revenue volatility from the pandemic years. Specifically, the FY25 Budget adjusts for the increased revenue, with the FY25 Business Professional Occupational License (BPOL) tax revenue anticipated to be approximately 22% higher than FY24 adopted budget.

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 $446K in FY23 because of a few major private developments obtaining permits. It is expected to be $235K for FY24, with totals for FY25 budgeted at $173K, based on anticipated projects in the City.

FINES

Court fines, parking citations, and code violations make up this revenue classification. Court fines are collected by the Clerk of Circuit Court and remitted to the City monthly. Receipts generated revenues of $201K and $187K for FY22 and FY23. FY24 revenues are expected to be $210K, and FY25 is budgeted at $220K.

USE OF MONEY & PROPERTY

Income from rentals of city-owned buildings, such as the Transportation Center, Stryker Center, Community Building, and parking fees from the Prince George Parking Garage are included here. Revenues totaled $801K in FY22. Revenue for FY23 was $826K and is expected to be $850K for FY24. The FY25 budget is set at $797K as revenues expected to mimic pre-pandemic values.

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. Revenues for FY22 and FY23 were $393K and $440K, respectively. FY24 revenues are expected to be $453K and increase to $658K in FY25 as additional classes and activities are added.

MISCELLANEOUS

This category comprises various sources, such as payments in lieu of taxes, Arts Commission reimbursement from James City County and the State, overhead charges from the Utility Fund, EMS Recovery Fees, and an emergency services agreement with William & Mary. The estimated FY24 revenue is $3.22M, and the adopted FY25 is $3.13M. The overall decrease in FY25 includes a decrease in fiscal agent fees of 91%.

INTERGOVERNMENTAL

These funds include State reimbursements for Constitutional Officers’ expenses, 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 were higher than expected in FY23. Also, beginning in FY22, Sales Tax for Education went directly from the State to the Schools. In previous years, this passed through the City. There is projected to be a increase of 430K or 14.3% in FY25 compared to FY24.

MISCELLANEOUS REVENUES (Millions)

INTERGOVERNMENTAL (Millions)

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 decrease by 1.0% or $90K compared to the FY24 budget. Some of the significant factors for the decrease:

• Decrease due to the retirement of the former City Deputy Treasurer.

• Decrease in nondepartmental expenditures.

• Increases to balance were primarily salaries and benefits to all departments.

• Due to economic conditions, inflation has also had an impact on operating costs.

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 $700K is anticipated for FY25. JUDICIAL ADMINISTRATION

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 FY25 by $1.31M or 9.5%, compared to the FY24 adopted budget. The increase is due to changes in pay and benefits of $861K. Increases to the police budget include $20K for professional health services and $10K for uniforms and apparel. For Fire, the FY25 adopted budget includes a $43K increase for professional health services and a $22k increase for fire service contracts. In addition, there is a $29K increase for E-911 services paid to York County in FY25 and a $202K increase for the Regional Jail.

PUBLIC WORKS

The City Shop, Engineering, Streets, Stormwater Operations, Refuse Collection, Building, and Facility Maintenance, Landscaping, and Cemetery comprise the operating budget’s Public Works section. Overall, costs for FY25 increased by $783K, which is 20.4% higher than FY24. Increases in electricity costs for streetlight costs of $25K and an increase to the solid waste contract of $200K are in the budget.

HEALTH & WELFARE

This category consists of the City’s contribution to the local Health Department, Colonial Behavioral Health (CBH), Olde Towne Medical & Dental Center, and the Public Assistance Fund and Public Assistance Transportation subsidy. Peninsula Health Center, Olde Towne Medical & Dental Center, and Colonial Behavioral Health provide health services for the community. City contributions for the adopted FY25 budget increased by $210K, a 8.6% increase compared to FY24. The CBH contribution increased by $35K, the contribution to the Peninsula Health District increased by $19K, and Olde Towne Medical $5K. The City’s budgeted subsidy of $2.07M to the Public Assistance Fund increased by $97K in FY25 over the FY24 budget.

EDUCATION

The City and James City County jointly fund the Williamsburg-James City County Public School system. FY24 was the first year of the FY23-FY28 School contract. The City’s contribution to school operating costs for FY25 is anticipated to be $11.2M based on the joint School contract with James City County, which is a $885K increase from FY24 or a 8.5% increase. In FY24, the Schools received their portion of state sales tax directly from the State versus a pass-through from the City. Capital costs are budgeted in the Capital Improvement Fund for the City’s portion of school projects next year.

PARKS, RECREATION & CULTURE

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 $1.1M, a $74K increase compared to FY24. Arts Commission contributions are funded at $159,000 for FY25. James City County reimburses the City for half the program costs as a funding partner. Overall, this category of expenditure increased $670K or 25.8% in FY25 compared to the FY 24 budget. Parks and Recreation had an increase of 596K in the overall budget due to the addition of the Farmers Market and other operating expenses adjusting for current economic conditions.

COMMUNITY DEVELOPMENT

This includes the Planning Department and contributions to various human service, community and economic development agencies within the City. This category’s budget for FY25 increased, by $204K or 16.6%, primarily due to increases in pay and benefits. Increases can be accredited to contributions to outside agencies such as WATA for 131K.

COMMUNITY DEVELOPMENT (Millions)

BUDGET SUMMARY SHARED SERVICES

The City’s Goal “Prioritizing Safety and Wellness” Is to provide targeted services that proactively support, improve, and sustain individual health and community safety. One of the objectives to achieve this goal is to review the plan for shared mission funding for these services. The chart below represents the shared services programs and costs. It is important to note that in FY 2025 the actual costs are budgeted in the individual department’s budget.

BUDGET SUMMARY

MAJOR FUNDING CATEGORIES

This table summarizes the funding history and adopted FY 2025 budget for the City’s eight major funding categories. Debt Service is included in the Capital Improvement Plan budget.

6.7% TRANSFER TO OTHER FUNDS

SECTION I - CITY DEPARTMENTS

5302 - 5305 -

7101 - 7104 -

8101 -

SECTION II - CONSTITUTIONAL OFFICERS

SECTION IV - HEALTH

SECTION V - SCHOOLS

SECTION VI - LIBRARY

SECTION VII - DEBT SERVICE

9301 - DEBT SERVICE*

*Included in Capital Improvement Plan Fund

SECTION VIII - TRANSFER TO OTHER AGENCIES & OTHER FUNDS

TRANSFER TO RESERVES

GENERAL FUND - SUMMARY

CONTRIBUTIONS TO OUTSIDE AGENCIES

HEALTH AGENCIES

CULTURE

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

AND ECONOMIC

BUDGET SUMMARY TOURISM FUND

BUDGET SUMMARY UTILITY FUND

REVENUES

EXPENSES

REVENUES EXPENDITURES

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. FY24 Water Service revenue was budgeted at $4.9M; with level consumption rates and new development, water service revenues are expected to be $5.1M in FY25.

SEWER SERVICE

Sewer lines are maintained by the City, with 15 pump stations collecting and transmitting sewage to the Hampton Roads Sanitation District for treatment. Sewer charges are billed together with water, and both are based on consumption. Sewer charges are collected and paid to HRSD on a contractual basis. HRSD sets the sewer rate for sewer treatment annually for all jurisdictions in the region. These rates have steadily increased to cover environmental regulations. Revenues from sewer service were budgeted at $2.7M. Consumption is expected to continue to increase gradually in FY25 and is budgeted at $3.0M.

SEWER

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. Revenue anticipated from other sources remains relatively level at $347K for FY25.

INTEREST EARNINGS

Interest earnings in this fund, like any city fund, are a product of idle resources invested under the City’s stringent investment policy and current interest rates. The City invests in the State’s Local Government Investment Pool (LGIP) and Insured Cash Sweep Accounts (ICS) at local banks. In FY24 interest rates have increased and, with this increase and anticipated cash resources, interest earnings are anticipated to be close to $400K for FY25.

INTEREST EARNINGS

(Thousands)

WATER & SEWER AVAILABILITY

Availability fees are charges for a home or business to have access to existing water and sewer lines. As discussed previously, water and sewer connection charges are additional charges based on the cost of constructing connections to a home or business. Availability fees increase as development takes place and, therefore, can vary each year. Increases in building activity are proportional to availability fee revenue. The budget estimate for FY25 is $100,000.

GRANTS

In FY24, the City received federal and state grants for the Waller Mill Dam CIP project for $2.5M. In FY25 the city will receive 1.4M in Congressionally Directed Spending Funds to replace the Colonial Parkway Main.

ADMINISTRATION

Administration expenses account for 20.5% of the total utility fund. Three full-time people 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.

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. In FY25, expenses for the water treatment plant are estimated to increase by about 13.13% compared to FY24 due to increases in chemical costs, electricity, and SCADA professional services Capital expenses required by the water treatment plant are provided for in the Utility Fund Capital Improvement Plan.

ADMINISTRATION (Millions)

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 FY25 are expected to increase by 87K or 13.48% from the last fiscal year, mainly due to changes in salaries and benefits.

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 FY25 are expected to increase by $432K. This expense represents payment to HRSD for revenues collected on their behalf, there is no impact on the Utility Fund’s operating income.

SEWAGE SYSTEM (Millions)

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 $10M 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 FY18 to take advantage of lower interest rates. The remaining 2010 debt will be paid in full by the end of FY27. 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.

SUPPLEMENTAL WATER

The City pays for supplemental water if and when the reservoir’s water levels are low, especially during drought conditions. Water charges, if needed and pumped to the City, are based on usage. No water has been purchased since 2003. The FY25 budget includes $100,000, which is level with funding in the FY24 budget, in the event the City would need to purchase water.

DEBT SERVICE (INTEREST)

BUDGET SUMMARY PUBLIC ASSISTANCE FUND

2,602,494

FIDUCIARY FUND QUARTERPATH COMMUNITY DEVELOPMENT AUTHORITY FUND

The Quarterpath Community Development Authority (QCDA) was created in July 2006 to assist in financing public improvements for the property within the geographic boundaries of the Quarterpath Community Development Authority District. The property is located in the City at the intersection of U.S. Routes 60 and 199, about 2 miles west of Rte. 199 interchange with Interstate 64. The District consists of approximately 222 acres proposed to be developed as a mixed-use project. The improvements include the design, planning, coordination, and construction related to the following:

• Battery Boulevard (East-West Access);

• Commonwealth Avenue;

• Sidewalks, bike trails, and public amenities;

• Water and sewer utilities; and

• Wastewater management

The improvements are all provided to meet the needs of the property in the District that result from the proposed development of the property, providing necessary road enhancements, public amenities, and water, sewer, and stormwater management facilities that did not previously exist. The QCDA issued $15 million in Special Assessment Revenue Bonds in November 2011 to finance the acquisition, construction, and equipping of the project. The bond proceeds cover all expenses for constructing improvements, issuance costs, bank fees, and capitalized interest.

A Special Assessment Agreement between the City, Riverside Healthcare Association, Inc., and

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. FY25 is the 12th year special assessments will be collected by the City for the QCDA.

BUDGET

BUDGET SCHEDULE

REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

GOVERNMENTAL FUNDS (CONTINUED)

Of the $62,180,300 Fund Balance in the Governmental Fund CIP, approximately $39 million is nonspendable (invested in land held for resale) or bond proceeds.

*Projected as of June 2024

UTILITY FUND WORKING CAPITAL

Working Capital - June 30, 2023 [audited] $ 8,846,489

Estimated Revenues - Fiscal 2024 10,944,825

Estimated Expenses - Fiscal 2024 (11,867,997)

Subtotal Estimated Working Capital - June 30, 2024 $ 7,923,317

Estimated Revenues - Fiscal 2025 Revenue from Use of Money & Property $ 2,382,445 Charges for Services & Other Income 8,100,000

REVENUES $ 10,482,445

Estimated Expenses - Fiscal 2025 Public Utilities - Operations (9,173,063) Capital Projects & Transfer to General Government CIP (3,994,000) Total Expenses $ (13,167,063) Subtotal Working Capital June 30, 2025 $ 5,677,499

6,085,239

CHANGES IN FUND BALANCE/WORKING CAPITAL

Fiscal Years 2020-2025

$80,000,000

$70,000,000

$60,000,000

$50,000,000

$40,000,000

$30,000,000

$20,000,000

$10,000,000

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

TRENDS

REVENUES & EXPENDITURES

A trend analysis of the City’s governmental funds operations shows how cycles of saving and spending have balanced over time to maintain adequate cash reserves:

FY 2014 - Underground wiring on Page Street was completed for $1.0M. Sidewalk construction projects totaled $473K. The City borrowed $5M for the construction of Stryker Center, with remaining funds of $4.82M included in restricted fund balance at year-end, for completion of the project scheduled December 2015. Total unassigned fund balance was $11.7M with $19.3M assigned for future capital projects.

FY 2015 - Stryker Center construction costs of $3M, street resurfacing costing $339K, and two motel properties on Capitol Landing Road were purchased for $1.45M. York Street sidewalk and roadway improvements from Page Street to Quarterpath Road were made at the cost of $750K. Stryker Center construction costs were $3M, street resurfacing costed $339K and two motel properties on Capitol Landing Road were purchased for $1.45M.

FY 2016 - Stryker Center construction completed, totaling $3M in FY 2016. York Street roadway and sidewalks constructed for $747K. Annual street resurfacing costs were $2M, including Richmond Road, aided by VDOT grant funds. The unassigned fund balance was $12.4M, with $18.8M assigned for future capital projects.

FY 2017 - The City issued $13M in bonds for Fire and Police Station renovations. Annual street resurfacing costs were $1M, and underground wiring totaled $757.3K. The ERP System replacement totaled $273.6K. The unassigned fund balance was $12.6M, with $15.5M 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 City County, and York County) by 1% and creating the Historic Triangle Marketing Fund to be managed and administered by the Tourism Council of the Greater

Williamsburg Chamber and Tourism Alliance. The Historic Triangle Marketing Fund’s sole purposes are marketing, advertising, and promoting the Historic Triangle area as an overnight tourism destination.

One-half of the revenue from the increased sales tax and the $2/night room tax will fund the Historic Triangle Marketing Fund, while the other half will remain with the locality, imposing the tax. The City of Williamsburg has dedicated its share of these taxes to local tourism by establishing a Tourism Fund.

FY 2019 - The Ironbound Road Project Phase 1 was substantially completed during FY19. This phase included the relocation of Longhill Road and the redesign of the Longhill Road interchange and was coordinated with the opening of the new James Blair Middle School. $2,227,800 for this project 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 running from the William & Mary School of Education to Ironbound Road.

Prince George Parking Garage was updated with new parking software and garage hardware and tracking system, allowing gateless entry and exit. $165,780 was expended in FY19, and $97,200 carried forward to FY20 for additional improvements.

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 Plan had a fund balance of $29.7M, with $13.5M restricted in bond funds (new fire station and police station renovations) and $13.2M assigned for future capital projects.

FY 2020 - FY20 General Fund revenues outperformed FY19 in all categories of revenue through February of 2020. In mid-March, COVID-19 restrictions required limited commercial activity. By year-end, total operating revenue in the General Fund

was about $1.5M less compared to operating revenue for FY 2019. The City’s tourism-based revenues were hit the hardest, with the decreases in Meals Tax of $1.4M, Lodging Tax of $1.0M, 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 FY19. During FY20, the Monticello Avenue Redesign Project was substantially completed, with $2.5M expended in the current year and $1.7M carried forward to FY21 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 $4.2M. 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 FY21 for final invoices, for a total project cost of $1.6M. The demolition of a derelict hotel was also completed at the cost of $465K. School Capital Improvement Projects total $865K.

A total of $7M was expended on capital projects during FY20, and as of June 30, 2020, the Capital Improvement Fund had a fund balance of $26.6M. $13.7M of fund balance is restricted in bond funds for a new fire station, and $12.9M is assigned for future projects.

FY 2021 - Overall FY21 General Fund revenues were $4.9M higher than FY20 due to the recognition of Coronavirus Aid, Relief, and Economic Security (CARES) funding of $2.6M and a $1.5M transfer to the General Fund from the Tourism Fund. The COVID-19 pandemic continued to impact the City’s revenue during FY21. The City’s revenues that decreased from FY21 included a decrease in lodging tax of $535K, Business, Professional and Occupational Licenses of $469K, building permits of $197K and EMS Recovery fees of $171K. These decreases were offset by increases (compared to FY 2020) in real estate taxes of $408K, and personal property taxes of $126K.

The Capital Improvement Plan Fund had a reduction in Sales Tax revenue of $390K compared to FY20. During FY21, the Monticello Avenue Redesign Project incurred $1.1M in costs. Repaving costs during FY

2021 were $691K, including $280K to resurface historic streets. The Monticello Avenue Multi-use Trail project expended $593K during FY21. Public safety projects totaled $795K and included equipment and professional services costs to assist in determining options for a new fire station.

A total of $4M was expended on capital projects during FY21, and as of June 30, 2021, the Capital Improvement Fund had a fund balance of $26.8M. In the fund balance, $13.3M is restricted in bond funds for a new fire station, and $13.5M is assigned for future projects.

FY 2022 - Revenues in FY22 experienced a healthy increase as the City continued its economic recovery from the COVID-19 pandemic. Total General Fund revenues increased by $2.6M compared to FY21, with property taxes increasing by $1.6M or 10.3% with a tax rate increase of 4 cents per $100 value attributing to a portion of the increase. Personal property tax increased by $167K or 5.2% over FY21. Other local taxes, including meal and lodging tax, increased by 42.3% or $4.6M higher than FY22. By comparison, in FY21, there was one-time revenue of $2.6M for the recognition of CARES funding and a $1.5M transfer to the General Fund from the Tourism Fund.

The Capital Improvement Fund had an increase in Sales Tax revenue of 8.7% or $386K compared to FY21. During FY22, work for the Fire Station was under construction and $2.9M was spent; the new Police station spent $716K. The Capitol Landing Road Redesign Project incurred $277K in costs. Repaving costs during FY 2021 were $877K. Public safety projects totaled $795K and included equipment and professional services costs to assist in determining options for a new fire station.

A total of $6.8M was expended on capital projects during FY22 and as of June 30, 2022, the Capital Improvement Fund had a fund balance of $35.1M. In the fund balance, $3.4M is nonspendable land, $11.0M is restricted in bond funds for a new fire station, and $20.7M is assigned for future projects.

FY 2023 - Revenues continued a healthy trend in fiscal year 2023. General Fund operating revenues increased by $5.3M compared with FY22. A strong housing market during FY23 and new construction contributed to increased assessed values and an increase of $2M in current real estate revenue compared with FY22. Other significant increased revenues, as compared with FY22, were $955K in meal taxes, $402K in personal property taxes, $372K

in public safety grants, $363K in lodging taxes, $302K in state revenue for street maintenance, $236K for Utility Fund overhead, $137K in FEMA reimbursement; and $102K in building permits.

The Capital Improvement had an increase in sales tax revenue of $875K, or 18%, compared with FY22. Interest income for the year was $2.0M, an increase of 17% compared with FY22. Of the interest earnings, $1.3M was available to fund any projects in the adopted plan, and $700K was available to fund

GOVERNMENT FUNDS:

projects funded by bond funds or to pay down the debt.

A total of $17.7M was expended on capital projects during FY23. Major project expenditures during the year included $9.9M for the new Fire Station, $1.2M in repaving projects, $755K toward the vehicle replacement plan, $605K for School Capital Improvement Projects, and $583K for the new Police Station. In addition, $1.5M for debt service payments was expended.

Revenues

Expenditures

Fund Balance

Note: Governmental Funds include General, Capital Improvement Plan Fund, and Special Revenue Funds

Source: City of Williamsburg Annual Comprehensive Financial Reports

FY 2025 BUDGET DETAILS

BUDGET DETAILS GENERAL FUND REVENUES

BUDGET DETAILS GENERAL FUND EXPENDITURES

0011101 CITY COUNCIL

BUDGET DETAILS TOURISM FUNDREVENUES

& EXPENDITURES

0038999 TRANSFER TO RESERVE/OTHER

BUDGET DETAILS UTILITY FUNDREVENUES & EXPENDITURES

EXPENDITURES

BUDGET DETAILS STAFFING LEVELS

COMMISSIONER OF REVENUE

*Full-time equivalents (FTEs), including Constitutional Officers, Registrar Includes part-time employees but not temporary labor

FY 2025 CAPITAL IMPROVEMENT PLAN

INTRODUCTION

The capital improvements projects of the City of Williamsburg are administered through two funds, the CAPITAL IMPROVEMENT PLAN FUNDS (CIP) (formerly Sales Tax Fund) for general improvements, and the UTILITY FUND for water and sewer projects. The City plans capital projects for five years, with the current year’s projects funded by City Council and the remaining four years shown for planning purposes only. At year-end, the funding for any uncompleted project is encumbered as necessary and presumed to be finished in the next fiscal year.

Revenues of the CIP Fund are derived from the 1% Sales Tax that is collected and distributed monthly by the state. All taxable purchases in the Hampton Roads area of Virginia are charged at the rate of 6%, 1% of which is returned to localities by law. It has been the policy of the City Council for over 25 years to use this revenue to fund general capital projects in the City. Examples of projects completed with the use of these funds are schools, municipal buildings, land acquisitions, roads, vehicles, and equipment.

Interest earnings of the General Fund are accounted for in the CIP Fund. In the past, operating budgets experienced drastic swings in these revenues caused by extreme changes in interest rates, tending to skew operating budgets. This approach helps stabilize operations for comparison each year. The City’s annual paving program is included as a capital expenditure in this fund because of its capital nature and to minimize the skewing effect on operations over time.

Revenues of the Utility Fund are used to fund capital improvements, as well as operating costs, for the water and sewer systems.

Capital project detail sheets include a reference to one or more of the specific City Council’s Goals, Initiatives, and Outcomes for the 2023 and 2024 Biennium, which the project supports.

CONTENTS

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PLAN PROGRAM SUMMARY FY25

REVENUES

CAPITAL EXPENDITURES

GENERAL GOVERNMENT CAPITAL IMPROVEMENT PLAN PROGRAM DETAILS

FY 2025-2029

CAPITAL REVENUES

Alternatives (Francis Street Sidewalk/Trail)

CAPITAL REVENUES (CONTINUED)

CAPITAL EXPENDITURES

CAPITAL EXPENDITURES (CONTINUED)

CAPITAL EXPENDITURES (CONTINUED)

CAPITAL EXPENDITURES (CONTINUED)

CAPITAL EXPENDITURES (CONTINUED)

GENERAL GOVERNMENT

CAPITAL EXPENDITURES (CONTINUED)

FUND BALANCES - CITY PROJECTS ONLY

SCHOOL FIVE-YEAR CAPITAL IMPROVEMENT PLAN AND FUND BALANCES WITH SCHOOL PROJECTS

SCHOOL CAPITAL IMPROVEMENT PLAN CONTRIBUTION

This project represents the City’s contribution to various capital expenditures for the WilliamsburgJames City County Public Schools. These estimates are based on the school system’s CIP. The City’s share of these expenses is estimated at 10.27% of the FY 2025 total as stipulated in the current funding agreement between James City County 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

REPAVING PROGRAM

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The City budgets in the CIP for repaving urban secondary roads as needed. Streets are selected based on an annual street survey conducted by the department. Approximately $645,000 is budgeted in Fiscal Year 2025 with increases annually for inflation so all streets are repaved on a rotating basis every 1020 years dependent on traffic volumes and general condition. The City applied for $1.5M in Virginia Department of Transportation State of Good Repair Program (SGR) funds for resurfacing of Jamestown Road from College Corner to Mill Neck Road and York Street from Page Street to the Corporate Limits near Quarterpath Road. Both roads have been rated in poor condition mainly due to the underlying concrete slabs creating reflective cracking at the joints. Paving fabric is proposed for the overlay to alleviate this issue in the future. The City anticipates applying for $1.5M in additional SGR funds in FY26 for resurfacing segments of Richmond Road and Route 132.

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

HISTORIC STREET

MAINTENANCE

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

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 had 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 ongoing project saw all streets in the Historic area resurfaced in 2022.

This is a multi-year project focusing on infrastructure repairs and refurbishments in the oldest section of the City. Improvements will be incorporated to best blend with the historic nature of Colonial Williamsburg but will also focus on long-term durability, accessibility, and affordability.

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

MONTICELLO AVE - RICHMOND RDLAFAYETTE ST ROUNDABOUT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE: Carbon Emission Reduction

In the third round of Smart Scale funding conducted in 2018, City Council endorsed and requested Public Works to apply for funds to convert the existing signalized intersection of Richmond Road/Lafayette Street/Monticello Avenue into a one or two lane Roundabout. This project was originally envisioned in a study of the Monticello Avenue corridor prior to the development of Midtown Row and is to serve as the eastern anchor to the corridor. During the application, safety analysis was conducted and the roundabout shows a marked decrease in injuries and property damage over the current signalized intersection while also providing improved throughput for traffic flow. Funding was granted by the Commonwealth Transportation Board in 2019 in the Six-Year Improvement Plan (SYIP). The $6,381,090 is 100% federal Smart Scale funds from VDOT with no local match required. The $910 in FY25 is for rounding.

The fiscal impact from this project will be nominal. Despite adding pavement, sidewalks, and streetlights, there is a small annual savings from removing the traffic signal. The traveling public will receive savings as idle time is reduced with a roundabout versus a traffic signal.

TRAFFIC SIGNALS

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE:

Smart City Initiatives / Carbon Emission Reduction

The City is planning to upgrade signal detection systems in FY25 and FY26 at a cost of $250,000 and to fully replace of the Scotland Street and Richmond Road signals in FY27 at a cost of $450,000 as part of a 30-to 40-year life cycle based on use and general condition.

The City also applied for and was awarded Smart Scale funding in FY24 and FY25 for Pedestrian Improvements and Signal Optimization for two corridors: Richmond Road ($203,500) and Lafayette Street ($91,000). This funding is 100% federal dollars and will install or upgrade pedestrian signals on a limited basis and provide for synchronization of the traffic signals for improved progression during peak and offpeak hours. This project began the design phase in FY24.

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.

BRIDGE INSPECTION AND MAINTENANCE

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

This project includes federally required biennial inspections in even numbered fiscal years ($30,000 with 10% increases each biennium) for five 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 FY25 at a cost of $400,000.

COST ESTIMATE

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

GOLF CART COMMUNITY

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE: Golf Cart Community

One of City Council’s 2023-2024 Goals is to conduct a community conversation about transforming Williamsburg into a safe and sustainable golf cart community, as well as to draft program guidelines and necessary ordinances for City Council’s consideration.

This project began with FY24 funds for initial infrastructure at the Municipal Building to accommodate the City’s golf carts including chargers, dedicated parking spaces, and weather protection, as well as further cost and implementation studies. In future years funding is included for additional signage and striping necessary to implement a future ordinance for the golf cart community. Revenues and license fees are included to offset these costs.

A revenue proposed for license fees assumes a $30/year with an initial of 25 registrants and increasing at five registrants per year.

HIGHLAND PARK CDBG

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #1 One Williamsburg

RELATED INITIATIVE: CDBG Rehabilitation Grants

Based upon the 2023/2024 Goals, Initiatives & Outcomes, Community Development Block Grant (CDBG) funding will be sought for improvements in the Highland Park community. Originally created while in York County, Highland Park was annexed into the City in 1964. While improvements have been made over the years such as sewers, street paving, drainage improvements and a community park, a comprehensive infrastructure evaluation has not. FY24 funds were recieved through a CDBG planning grant to evaluate the level of improvements, engage the community, and fine-tune the costs. The future budgeted funds will contribute to improving the infrastructure including curbs and gutters, storm sewers, water and sewer system enhancements, sidewalks and lighting. This will lead to a comprehensive application for CDBG Community Improvement Grants (CIG) to fund improvements to the infrastructure, including curbs and gutters, storm sewers, water and sewer system enhancements, sidewalks and lighting.

COST ESTIMATE

The fiscal impact from this project will be nominal. Despite added infrastructure such as drainage pipes, sidewalks, and streetlights there is a small annual savings in operations from having newer or rehabilitated infrastructure.

IRONBOUND ROAD IMPROVEMENTS (PHASES II & III)

YEAR INTRODUCED: FY 2017

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

Ironbound Road Improvements is divided into three phases. Phase I included the redesign of the Longhill Road intersection and the relocation of Longhill Road. This phase was completed in FY19.

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

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

LAFAYETTE STREET RECONSTRUCTION

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

This project will widen the roadway from south of Wythe Avenue to north of Bacon Avenue to provide wider travel lanes (from 9 ft to 11 ft) and meet standards for a minor arterial; maintain on-street parking on the east side of street; widen the sidewalk on the west side; add a shared-use path on the east side to connect to the Municipal Building; underground wiring; and install 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

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

LANTERN ART GATEWAY FEATURES

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

RELATED INITIATIVE: Public Art

The proposed project will work with the Williamsburg Public Art Council to complete plans for the installation of lantern art pieces to designate gateway entrances to the City. Initial entrances will be at Richmond Road (Route 60 West) and Monticello Avenue at Ironbound Road. In FY24, the Tourism Development Fund awarded $100,000 for the lantern project as part of Wayfinding - Phase 4 and an additional $100,000 was granted by Williamsburg Public Art Council for the initial design and fabrication. FY25-FY27 are costs for installation at other locations.

FISCAL IMPACT SUMMARY:

A maintenance cost of the lantern art is nominal for electricity for uplighting. This is offset by replacing the existing gateway signage.

COLLEGE WOODS CIRCUIT SHARED-USE TRAIL

YEAR INTRODUCED: FY 2019 (Title & Scope Change in 2021)

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

RELATED INITIATIVE: Birthplace of America Trail

The Planning Commission has encouraged the construction of an approximately 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 shared-use facility along Strawberry Plains Road, John Tyler Lane, Jamestown Road, and Richmond Road that would form a loop with the recently completed Monticello Avenue Multiuse Trail. In FY22, a study was performed to aid in developing a funding application through the VDOT Transportation Alternatives (TA) Set-Aside program to fund Phase 2 of this loop from Berkeley Middle School on Ironbound Road to Berkeley Lane at John Tyler Lane. TA Set-Aside funding provides 80% in federal matching dollars up to $2.5 million. The current estimated cost for this section is $3,277,597 with an anticipated design start date in 2023 and construction completion in 2027. The City was awarded $585,926 in federal TA Set-Aside funds in 2022 and applied for the remaining funding in Fall 2023. Costs previously allocated in FY23 ($317,650 FY23 + 5,918 FY22) are to begin design, property acquisitions/ agreements and utility relocations in anticipation of construction in FY25-FY26.

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

NEWPORT AVENUE SIDEWALK & SOUTH

HENRY STREET

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

These two projects are combined to facilitate the work and value due to volume pricing as well as to take advantage of the VDOT Revenue Sharing program to leverage City funds. The Newport Avenue 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 was programmed for FY23 to saw-cut the existing pavement; install new curb, gutter, and entrances; and construct the new sidewalk.

The S. Henry St 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 was included in FY23 to determine routing and design documents and an additional $124,500 was added in FY24. The City applied for FY27-28 Revenue Sharing funding for the remaining dollars for construction. The total project cost is $886,400.

The fiscal impact from this project will be negligible. Despite adding sidewalks, increased maintenance and revenue will be offset by the decrease in the existing pavement width.

AFRICAN AMERICAN HERITAGE TRAIL

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #1 One Williamsburg

RELATED INITIATIVE: African American Heritage Trail

The project includes a two-mile pedestrian trail in downtown Williamsburg, the construction of a trailhead and restroom facility on Lafayette Street, and the inclusion of a contemplative space at the trailhead to include a community memorial. The trail will be marked with identifying brick “breadcrumbs,” so users can easily navigate the trail. Interpretive sites on the trail will be identified with signage to include a QR code to link to a mobile app for details and audio narratives at each site. Amenities will be constructed along the trail to include lighting, ADA accessibility, and a contemplative seating area at Prince George and Nassau Streets. The total cost of the project is estimated at $1,413,900.

Phase 1 cost of $450,600 includes Segment A, which starts at a trailhead across from the Municipal Building at Lafayette Street and Virginia Avenue. A 10 foot-wide asphalt trail then runs cross-country through ‘Harris Bottom’ to eventually emerge adjacent to First Baptist Church and the Blayton Building at the intersection of Scotland Street and Prince George Street. The phase also includes conversion of the unused Pump Station #1 building at the trailhead into a unisex comfort station, or public restroom. $327,000 is being funded through HUD Community Development Funding (Congressional Earmarks).

The trail will expand the City’s heritage tourism offerings and attract more visitors and residents of diverse cultural backgrounds and interests. This increases foot traffic to downtown with immediate and long-term gains of more customers downtown, which increases sales, meals, and room tax revenue.

WALNUT HILLS OUTFALL STREAM RESTORATION

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

The City has worked with our local congressional representative and was awarded $422,000 of Community Project Funding in the federal appropriations bill in late 2021. This funding provides 80% federal dollars to 20% local matching funds and is administered through the Environmental Protection Agency 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 and included in the City’s Chesapeake Bay TMDL Action Plan. The total estimated cost is $637,600 with $40,000 included in FY25 to account for inflation.

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

ROUTE 143 EMBANKMENT & OUTFALL EROSION REPAIR

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

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 applied in 2023 for a grant from VDOT state-aid Revenue Sharing funds for FY27-28. The total cost of $600,240 is a 50% State, 50% City distribution. Design would begin in late summer 2026 with construction in late summer 2027. COST ESTIMATE

SOURCES

FISCAL IMPACT SUMMARY:

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

KIWANIS PARK TRASH CAN REPLACEMENT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The current trash cans at Kiwanis Park are not designed to meet the needs of the park. To be effective for high volume use, the lids must be removed. The park will need to be outfitted with 28 new trash cans with lids.

Upgrading trash cans will provide a savings on the amount of staff time required to pick up excess litter around the receptacle. Estimated staff savings is $1,007 annually.

KIWANIS PARK TENNIS COURT REBUILD

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVES: Enhance Existing Park Facilities

Rebuild the Kiwanis Park tennis courts. The courts were constructed in 1973 and have exceeded their lifespan. Unless rebuilt, crack repairs will only last approximately six to eight months.

There will not be a fiscal impact due to this project.

KIWANIS PARK SOFTBALL FIELD FENCE GUARD

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Each Kiwanis Park softball field is equipped with a high-visibility protective poly-cap fence guard to increase visibility and to protect players from injury. The current protective fence cap is 10 years old and will need to be replaced. Field #4’s protective fence cap will not need to be replaced.

There will not be a fiscal impact due to this project.

KIWANIS PARK SOFTBALL SCOREBOARD REPLACEMENT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The scoreboards at Kiwanis Park fields, with the exception of the one at field #4, are 14 years old. Replacement parts are no longer available. Therefore, the units should be replaced.

There will not be a fiscal impact due to this project.

QUARTERPATH RECREATION CENTER REPLACE SHEET METAL SIDING

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Upgrade the exterior sheet metal siding surrounding the Quarterpath Recreation Center gymnasium to address the issue of water infiltration. The base of the current sheet metal has deteriorated, allowing water to seep behind the cinder block walls, resulting in further degradation of the cinder blocks.

There is no additional fiscal impact from this project.

QUARTERPATH RECREATION CENTER BATHROOM RENOVATION

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The bathrooms at the Quarterpath Recreation are showing their age and should be renovated. The floors, walls, partitions, and countertops are stained, tiles are beginning to crack, and tile colors should be updated. The renovation will include fixtures, partitions, countertop, and tiles.

Replacing all fixtures should reduce maintenance calls to Facilities for service. Estimated staff savings is $1,800 annually.

QUARTERPATH REC CENTER CHILLED WATER SYSTEM

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Replace the chilled water pipe system in the Quarterpath Recreation Center gymnasium. The chilled water system is a function of the HVAC system to air condition the gymnasium.

There is no additional fiscal impact from this project.

QUARTERPATH PARK SOFTBALL FIELD FENCE GUARD

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Each Quarterpath Park softball field is equipped with a high-visibility protective poly-cap fence guard to increase visibility and to protect players from injury. The current protective fence cap is 10 years old and will need to be replaced.

There is no additional fiscal impact from this project.

QUARTERPATH PARK TRASH CAN REPLACEMENT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The current trash cans at Quarterpath Park should be replaced with a more functional trash can that is graffiti-resistant and has an enclosed lid. This will help prevent squirrels from rummaging in the can and pulling the litter out. Also transitioning to a uniform can will allow cans to be interchangeable with our other parks. To outfit the park, 35 trash cans with lids are needed.

Upgrading trash cans will provide a savings on the amount of staff time required to pick up excess litter around the receptacle. Estimated staff savings is $988.

WALLER MILL PARK ACCESS CONTROL

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

To better control access to the Waller Mill Park dog park, an access control card system should be installed at the entrance gate of the dog park. Additionally, an access control key card system should be installed at the Boathouse.

There will be an ongoing fee to provide access cards for members of the dog park and for employees. Supply costs will be $500 annually.

WALLER MILL PARK GATE REPLACEMENT

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Replace and relocate an upgraded, automated entrance gate system at Waller Mill Park.

There is no additional fiscal impact from this project.

WALLER MILL PARK TRAIN

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Purchase a custom electric engine trackless train and storage trailer. The train would be a pay-to-ride amenity for the City. This purchase would require converting rock/dirt roadway into a paved roadway for use at Waller Mill Park. Depending on the wagon style, it can hold up to 24 people and offers an ADA-accessible caboose.

General maintenance of amenity and staffing costs.

WALLER MILL PARK PEDAL BOAT REPLACEMENT

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Replace six pedal boats that are used as a rental amenity of Waller Mill Park.

There will not be an additional fiscal impact as a result of this project.

WALLER MILL PARK BATHROOM RENOVATION

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The bathrooms at Waller Mill Park, built in 2000, need an upgrade. There are cracked tiles, stained countertops, sinks and toilets, and poor lighting.

Due to the poor operation of the bathrooms, Facilities Staff is called for repairs monthly. New fixtures should alleviate the call volume for repair and free up their time for other maintenance services. Estimated staff savings is $1,800 annually.

WALLER MILL PARK MOUNTAIN BIKE TRAIL

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The Dogwood Trail was converted to a mountain bike trail in August 1994. It was a 4.1-mile loop created by staff and the Eastern Virginia Mountain Bike Association. It closed in October 2003 due to the damage from Hurricane Isabel. The City is looking to re-establish the trail to include access points for safety personnel.

There will not be an additional fiscal impact as a result of this project.

WALLER MILL PARK JON BOAT REPLACEMENT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

The fleet of jon boats at Waller Mill Park is more than 40 years old and has exceeded its life expectancy. The fleet is currently down to 10 boats from 15. This request will replace the existing boats and bring the fleet back to 15.

Reoccurring cost of custodial supplies and utilities.

WALLER MILL PARK SHELTER #4 PARKING LOT PAVING

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

To improve ADA accessibility, the shelter #4 parking lot should be paved to include designated handicap parking spaces.

The shelter parking lot will need to be striped every 3-5 years (as needed) and will be included when the main lot is serviced. Estimated $3,000 every 3-5 years.

WALLER MILL PARK STATIC FITNESS CIRCUIT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Enhance Waller Mill Park by adding a static fitness circuit.

Staff will be required to routinely inspect and clean the equipment as part of normal operations. Staff time and cleaning supplies will cost $1,188 annually.

WALES PLAYGROUND & FENCE

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhancing Existing Park Facilities

Replace the playground and fence at Wales subdivision.

There will not be an additional fiscal impact as a result of this project.

COLLEGE LANDING ADA BOAT LAUNCH

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Parks & Recreation ADA Improvements

Replace the stationary canoe/kayak launch with a functionable ADA-compliant launch with an accessible pathway.

Reoccurring cost of custodial supplies and utilities.

COLLEGE LANDING WORKSTATIONS

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Enhance College Landing Park by adding solar-powered workstations and picnic tables.

There will not be an additional fiscal impact as a result of this project.

STRAWBERRY PLAINS PLAYGROUND

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Parks & Recreation ADA Improvements

Replace aging playground and amenities, installed in 2007, at Strawberry Plains Park with innovative play structures and provide an ADA-compliant accessible route.

There is no additional fiscal impact for this project.

REDOUBT PARK PARKING LOT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Convert grass parking into paved parking at Redoubt Park and restripe existing parking spaces.

There will not be an additional fiscal impact as a result of this project.

PARKS TRASH CAN REPLACEMENT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Enhance Existing Park Facilities

Replace trash cans in the parks system (Redoubt, Strawberry Plains, College Landing, Highland, Bicentennial, Geddy, and Wales) to a more functional trash can that has a covered lid to prevent rain water collection, to keep squirrels out, and are graffiti-resistant.

Upgrading trash cans will provide a savings on the amount of staff time required to pick up excess litter around the receptacle. Estimated staff savings is $494 annually.

FY 2025 CAPITAL IMPROVEMENTS PUBLIC SAFETY

GIS PERFORMANCE DASHBOARDS

YEAR INTRODUCED: FY 2025

RELATED

CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

One of the Fire Department’s goal and objectives over the next three years is to transition to be more data driven. Through the City’s existing ArcGIS platform, there are industry best practices to leverage the dynamic performance dashboards to monitor the performance and goal achievement of the department.

The department along with IT will select a vendor to help build the dashboards after an appropriate mechanism is deployed to obtain the necessary data from our regional Public Safety Answering Point (PSAP). Outside of initial upfront costs, no other reoccuring costs are expected at this time.

E-911 REGIONAL CENTER EXPANSION

YEAR INTRODUCED: FY 2017

RELATED CITY COUNCIL GOAL: #5 Engaging with our Partners COST ESTIMATE

The City Council approved consolidation of the public safety answering point (PSAP) with York County in February 2009. The consolidation required an expansion of the PSAP in York County. The City supported costs of that renovation equal to annual debt service of $45,000 in each fiscal year of CIP. At the time, the estimated City savings due to the consolidation equaled approximately $200,000 annually.

FUNDING SOURCES

IMPACTS

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.

FIRE TRAINING CENTER

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The Fire Department currently does not have a local facility capable of conducting training. A comprehensive fire training center that incorporates several training props and structures would greatly benefit the preparedness of the department while also enhancing Insurance Safety Office (ISO) scoring, along with countless other benefits. The training center would be developed in phases over approximately 10 years. Each year specific capital improvements would be planned that improve the overall capacity and ability of the training center. A local training center will also have a positive impact on employee retention and morale and increase the number and types of training that we are allowed to offer. It will also allow us to train with our automatic aid partners in our surrounding counties and may even afford us the opportunity to offer a local new recruit training academy speeding up the amount of time needed and customizing the training to get new recruits released to duty. Potential for cost participation with James City County and York County.

There will be costs that will need to be incurred to operate this facility. Operating costs will depend upon the agree upon phased approach to build out the training center over the next 10 years. Grant opportunities will be sought to alleviate the finacial impact of this CIP request.

CARDIAC

MONITORING AND DEFIBRILLATOR REPLACEMENT

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness COST ESTIMATE

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 the current units, a plan to replace these units is a priority. Cardiac monitors and defibrillators are critical to the adequate Advanced Life Support service delivery to our community.

FUNDING SOURCES Carry

FISCAL IMPACT

SUMMARY:

This project was delayed a year as vendors rolled out their new products. Additionally more money is being requested to cover the cost escalation.

CELL ON WHEELS

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

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

Project will have a direct impact on guest experiences at large assembly special events, while also increasing the cellular capacity of public safety agencies to ensure adequate communications. Future operating costs pertain to equipment upgrades as needed based upon IT needs.

AID

TO LOCALITIES FIREFIGHTING EQUIPMENT

YEAR INTRODUCED: FY 2017

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

This project consists of Aid to Localities funding and includes future funding estimated at $50,000 in each year for the next four 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.

SOURCES

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.

FOUR FOR LIFE

YEAR INTRODUCED: FY 2017

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Use of this funding is limited to EMS training and equipment. It is reported annually to the Virginia Office of Emergency Medical Services. This funding is primarily used to support EMT-Paramedic training and Advanced Cardiac Life Support training, and to replace EMS equipment and supplies used on a daily basis. The majority of FY25 funding will be utilized to enhance training opportunities for Advanced Life Support providers and equipment. The anticipated expense in each future fiscal year accommodates annual paramedic training and daily EMS supplies.

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.

REPLACEMENT GENERATOR

QUARTERPATH REC CENTER

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The generator at Quarterpath Recreation Center is nearing its useful life expectancy. Repair and maintenance costs continue to increase and a long-term replacement plan is necessary. The $70,000 proposed in FY26 is for a 150kW Natural Gas Generator. Grants are available to help offset the cost of the generator. Currently the plan will be to apply for two grant cycles to reduce the expense of the generator replacement with funding committed for FY26 if grant applications are unsuccessful.

FISCAL IMPACT

SUMMARY:

Long-term impact will be reduced maintenance and repair. Also, switching from diesel to natural gas will make the unit more efficient in terms of maintenance, fuel supply, and planning efforts.

CASCADE SYSTEM

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The current Self-Contained Breathing Apparatus cascade system is approximately 10 years old and is nearing its expected useful life. Industry standard is to replace cascade systems every 15 to 20 years. Cascade would be replaced with a system that meets industry standards and utilizes technology that enhances the user experience and safety.

Operating costs will be incurred in the out years for repair and maintenance of the unit after its initial warranty expires.

PUBLIC WORKS FACILITY

RELOCATION AND MODERNIZATION

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Innovating a Modern City

The Public Works storage facilities and work yard must be relocated to allow the construction of the new police station. To accommodate this relocation, and to enhance the capabilities of the Public Works team, new, modern facilities will be constructed, including a new vehicle maintenance facility, salt/sand storage facility, as well as a golf cart storage structure, and employee outdoor space.

ESTIMATE

FISCAL IMPACT

SUMMARY:

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

MOBILE COMMAND FOR PUBLIC

SAFETY

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

While prioritizing American Rescue Plan Act funds, Fire and Police sought funding for a mobile command unit that would support incident and event operations with the flexibility for use in other City outreach efforts. As planned events, such as special events, continue to increase the need for the physical presence of a mobile command unit becomes increasingly more important for the management of these events and incidents, while promoting the inclusion of our partners.

Costs will be incurred to operate the vehicle, including routine repair and maintenance, and technology upgrades.

FORMER POLICE STATION DEMOLITION

YEAR INTRODUCED: FY 2018

RELATED CITY COUNCIL GOAL: #4 Innovating a Modern City

RELATED INITIATIVE: City Square Plan

Following the construction of the new police station, the current building will require either extensive remodeling or demolition. This project has been broken out to capture the cost in the event that it is decided to demolish the existing structure.

FISCAL IMPACT SUMMARY:

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

LAW ENFORCEMENT EQUIPMENT,

BODY CAMERAS & TASERS

INTRODUCED:

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

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

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 FY25 will be $22,400. A 2% increase in salary cost is assumed with each successive year.

LAW ENFORCEMENT EQUIPMENT, MOBILE

DATA TERMINAL

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The mobile data terminals were replaced recently. To ensure continuity of the program, the MDTs are on a current recycling cycle of five 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.

FUNDING SOURCES

FISCAL IMPACT SUMMARY:

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

PORTABLE RADIO REPLACEMENT

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Standard useful life for Motorola portable radios is approximately 10 to 15 years. The current inventory is older than 10 years. As our portable radios age, replacement parts will be more difficult to find. To maintain the proper life cycle of portable radios, replacement of the portable radio inventory, approximately 84 radios, is planned for FY28.

Our current radio equipment is included in our repair and maintenance contract with Motorola.

AXON FLEET 3 IN-CAR CAMERA SYSTEM

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The WPD utilizes the Axon Fleet system in the police vehicles. This system is integrated into the Evidence Storage System for video storage and has proven to be more effective and efficient with lower cost. The Axon 3 system will provide more features that will increase safety and accountability. This system includes a fully integrated Automatic License Plate Reader (ALPR) system, increasing effectiveness while reducing expense and additional complex systems. The cost increases from FY25 to FY27 are due to the increased number of patrol cars in the fleet, which require camera systems in the later years.

SOURCES

FISCAL IMPACT

SUMMARY:

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

FIRING RANGE REPAIRS

YEAR INTRODUCED: FY 2021

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

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

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.

FLOCK SAFETY ALPR

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Flock Safety Automated License Plate Reader (ALPR) system provides real-time actionable intelligence and evidence that increases case clearance rates. Williamsburg Police Department has been working with Flock Safety on a test and evaluation program, and a series of significant success stories have been identified.

FUNDING SOURCES

FISCAL IMPACT

SUMMARY:

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

MEDICATION DRUG DISPENSING PROGRAM

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Office of Emergency Medical Services (OEMS) has indicated in the next few years, regional EMS councils and participating hospitals will stop providing and exchanging pre-hospital care’s drug box programs. This deployment change shifts the financial burden to provide medications to pre-hospital EMS agencies to the localities. This change is expected to take place in November 2024.

No grants or other funding mechanisms are expected to offset the cost of our current medication box deployment program. This change will have a direct financial impact on the department’s ability to provide EMS to the community. Fiscal impact will be the purchasing of additional medications to restock used drug boxes. This will specifically impact the EMS Supplies line.

HOSE AND NOZZLE INITIATIVE

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Currently, the department has various styles and types of nozzles and hoses on suppression apparatus. In addition to having a varied inventory, many of the nozzles are reaching their useful life expectancy. This hose and nozzle initiative will streamline the department’s nozzle inventory and ensure that the 1.75 and 2.5 hose are compatible with the nozzles selected. This will greatly benefit fire suppression efforts and enhance apparatus operators’ efficiency.

FISCAL IMPACT

SUMMARY:

This initiative will greatly benefit the suppression efforts of the department and improve apparatus operator’s efficiency. Future operating costs will entrail maintenance and repair as needed which will be absorbed in operating budget.

SMARTWATER CSI

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

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

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

BALLISTIC VEST SOFT ARMOR REPLACEMENT

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The protective plate inserts for our ballistic vests are recommended for replacement every five years. To ensure provider safety while also meeting manufacturer recommendations, the plate inserts will need to be programmed to be replaced in FY28. The ballistic vests are important protective equipment for personnel when responding to active threat or other potential dangerous incidents.

COST ESTIMATE

SOURCES

FISCAL IMPACT SUMMARY:

Some operating costs will be incurred to repair equipment as needed.

BREACHING TRAILER - ACTIVE THREAT RESPONSE TRAINING

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

To enable officers to respond to active threats as expeditiously as possible, WPD must train to breach doors to gain access to the perpetrator. The department does have any breaching training equipment currently. By purchasing a portable unit, WPD will be able to integrate breaching into the department,s larger active threat scenario training.

There are no foreseeable fiscal impacts of this project.

REAL-TIME CRIME CENTER TECHNOLOGY

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

By unifying live video, data and sensor feeds from numerous existing sources, this project will enable us to create a greatly enhanced situational awareness among officers responding to emergency situations and create a robust archive of information for investigators to exploit as they work to solve criminal offenses. This cloud-based technology increases staff efficacy while enhancing safety of officers and citizens.

SOURCES

FISCAL IMPACT

SUMMARY:

There is no fiscal impact beyond the cost of the program.

CRIME SCENE VAN INSERT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Williamsburg Police Department’s forensic technician currently uses a regular police vehicle. This sport utility 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. WPD seek to repurpose a retired Human Services van with a cargo insert designed for forensic services. This project will include funds to modernize some of the forensic tools used at crime scenes.

This vehicle will be put in the regular vehicle CIP program. This vehicle is anticipated to have an extended life as it will not be included in the take-home vehicle fleet.

EMS TRAINING EQUIPMENT

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness COST ESTIMATE

The department needs to improve its outdated EMS training equipment, most of which has reached its useful life. The training equipment will include different mannequins and simulation kits. As we strive to be a leading EMS agency, this cache of equipment is critical to train our personnel.

IMPACTS

FISCAL IMPACT SUMMARY:

Some operating costs will be incurred to repair equipment as needed.

EMS TRAINING EQUIPMENT

REPLACEMENT

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Several EMS pieces of equipment are coming to the end of their useful life and will be due for replacement. Stair chairs, which help us move patients up and down stairs and steps, will need to be replaced. In addition, our inventory of Lucas devices, which are cardiopulmonary assist devices that perform manual chest compressions and are now a gold standard for cardiopulmonary resuscitation efforts, need to replaced.

Equipment purchased will be included in the annual repair and maintenance contract with the vendor. Current projection for repair and maintenance contract in FY25 will be $39,525.85.

GAS MONITOR REPLACEMENT AND UPGRADE

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The inventory of four-gas monitors are nearing their useful life. The recent monitors that needed to be repaired have repair costs similar to purchasing new units. In an effort to improve the department’s gas monitor, we are planning to move from a four-gas monitor to a five-gas monitor. The five-gas monitor is more sensitive and is capable of recognizing a larger range of gases improving incident outcomes and firefighter safety. In addition, we will be replacing our aging inventory of carbon monoxide monitors. These monitors are used on our all the department’s EMS bags and helps detect environments with high carbon monoxide levels greatly improving firefighter safety and awareness.

FISCAL IMPACT

SUMMARY:

Purchase of the units includes a full three-year warranty that will cover repair and maintenance.

EMS TOUGHBOOK REPLACEMENT PROGRAM

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The current inventory of 10 Panasonic Toughbooks are coming to the end of their useful life. They were purchased in 2020 with a life expectancy of five years. In FY25 budgets, we have requested funding to extend the manufacturer warranty for an additional year. We will need to plan to replace these computers in 2026. These computers are utilized to capture our EMS report documentation, which is directly tied to our EMS billing, and revenue recovery program.

Once purchased, the computers come with a three year warranty for repair and maintenance. In FY29 we will need to plan to extend the warranty for one year.

FY 2025 CAPITAL IMPROVEMENTS

WILLIAMSBURG REDEVELOPMENT & HOUSING AUTHORITY

SEWER LINE REPLACEMENT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The Williamsburg Redevelopment & Housing Authority seeks to replace the sewer lines at all family sites that have been compromised. It is the Authority’s goal to replace 10 sewer lines per year.

FISCAL IMPACT SUMMARY:

The Authority’s ability to provide clean, decent, and safe housing at our sites has been impacted due to failing sewer lines. The Authority seeks to replace sewer lines that are blocked by tree roots and collapsed as a result of deterioration.

HVAC REPLACEMENT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The Williamsburg Redevelopment & Housing Authority seeks to replace 10 HVAC units, including programmable thermostats, per year until all 66 family site units have energy-efficient systems.

SOURCES

FISCAL IMPACT

SUMMARY:

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

WORKFORCE HOUSING RENOVATIONS

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

There are 13 housing units that are utilized for City employees in an effort to provide workforce housing. The units are offered to employees who meet the program requirements and generally respond to emergencies so that the City derives a valuable benefit of having staff in close proximity to work. The funds requested will be used to renovate and maintain the housing units.

FUNDING SOURCES

FISCAL IMPACT

SUMMARY:

To maintain the workforce housing units, ensuring the presence of affordable housing for employees in the City of Williamsburg.

FY 2025 CAPITAL IMPROVEMENTS GENERAL GOVERNMENT

CITY SQUARE RENOVATION

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

RELATED INITIATIVE: City Square Plan

The Landscape Division of Public Works will have an outside contractor install a new irrigation system in City Square. The irrigation system will cost approximately $75,000. Landscape will remove Sycamore trees and plant new trees at the Community Building and Williamsburg Library fountain lawn. Landscape will install new Zoysia sod to replace the Fescue in the City Square for durablity. The trees and sod will be done in-house at a cost of approximately $25,000. City Square is seeing more use each year for weddings, library events and other gatherings, thus this project will give the City the foundation for a sustainable landscape that can uphold a high level of foot traffic while also providing beautification. COST ESTIMATE

SOURCES

FISCAL IMPACT SUMMARY:

The additional cost of the irrigation will offset repair costs from the current system. New landscaping and sod will result in savings from durability and reduction of current repair and trimming costs by staff.

SMART CITY INFRASTRUCTURE DEPLOYMENT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE: Smart City Initiatives

The proposed project will deploy Smart City infrastructure to enable better data collection and policy development in service areas such as parking, downtown trash collection, visitation, air quality, lighting, road conditions, and code enforcement. Examples include trash collection that notifies the City when the trash or recycling bin is full, smart fire hydrants that are equipped with sensors to convey pressure in the water system, air quality sensors, and radar-based traffic signal detection/counters for vehicles, pedestrians, and bicycles.

COST ESTIMATE

FISCAL IMPACT SUMMARY:

Smart City infrastructure will increase operating costs for trash collection, etc., but those costs will be offset by increased efficiency of use.

CHILDREN'S PARK

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

RELATED INITIATIVE: Public Art

The proposed project will work with the Williamsburg Public Art Council to pursue a downtown fountain feature to serve as an anchor for a children’s park. In FY24 $50,000 was designated for conceptual design and site selection, while potential final design and construction costs are included in FY25 and FY26.

FISCAL IMPACT SUMMARY:

A fountain will increase operating costs for maintenance and water supply, but those costs will be offset by increased tourism and downtown vibrancy.

CEDAR GROVE CEMETERY EXPANSION

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #5 Engaging with our Partners

RELATED INITIATIVE: Cedar Grove Cemetery Expansion

Based upon a request first proposed in the 2021/2022 Goals, Initiatives & Outcomes, a feasibility study determined the number of spaces available and projected an expansion of Cedar Grove Cemetery to meet 92 years of demand. A white paper was produced in January 2022 that indicates the existing Cemetery capacity will be reached in 2045. To reach the target year of 2112, an additional 4,728 burials are projected to occur, requiring an additional 6 developable acres. Two other alternates were proposed: Purchase 10 useable acres to last until 2156 (134 years) or purchase 26 useable acres to have capacity until about 2334 (312 years). FY26 funds of $150,000 are for landscape architecture to plan the proposed expansion, and FY27 funds are for initial clearing, grading, and installation of perimeter fencing.

FISCAL IMPACT SUMMARY:

The staffing costs assume an additional 20% FTE for cemetery caretaker being offset by selling plots at the rate noted in the white paper for a net impact of $13,600 revenue per year resulting in an approximate 30-year payback at 3% beginning when the property is developed.

BUS STOP IMPROVEMENTS

YEAR INTRODUCED: FY 2022

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

RELATED INITIATIVE: Bus Stop Improvements

An inventory of all WATA bus stops located in the city was conducted in August 2023. Each bus stop was visited and data was collected to include the type of amenities present, proximity to a crosswalk, handicap accessbility, the presence of sidewalks, if any, and the condition of the sidewalk. From this data a matrix has been created to aid in the prioritization of stops to be improved. The stated goal is to improve 70% of stops to the new standard of service that includes, at minimum, a shelter and a trash can. The next steps are to present findings to city administration, and subsequently the City Council to determine which stops will be improved using the FY25. The city has 70 bus stops, all with differing amenities already in place. This equals 49 bus stops over five years. The goal is to provide amenities to 10 bus stops per year. The budget request is based on current pricing for amenities as provided by WATA. There may be a desire to modify the design or type of an amenity, which could alter the total cost or the number of bus stops to be improved.

The total cost provided are estimates based on current pricing and does not consider funding from various sources included but not limited to Congestion Mitigation and Air Quality, VDOT SmartSCale, and Flexible STP funds. WATA would lead the funding request effort on behalf of the three participating jurisdictions. If grant funds are not utilized or there is a gap in funding, the city would be responsible for funding.

GIS PLOTTER REPLACEMENT

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

GIS work in the city is ever-expanding and works across all departments. The plotter in use allows for scanning and printing of large-format documents. The current plotter is more than 10 years old and needs to be replaced with more current technologies.

COMMUNITY BUILDING HVAC IMPROVEMENTS

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

This project will provide for improvements or replacements to various HVAC systems in building facilities. The improvements will allow for higher efficiency and improved operational capability as these systems age. In FY24 and FY25, a total of $440,000 is budgeted to replace the 20-year old HVAC system at the Community Building.

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

NEW GAS PUMP CANOPY

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety & Wellness

This project will provide for a new gas pump canopy to protect drivers as well as equipment from inclement weather. The project includes $50,000 for the purchase of a new canopy as well as an additional $50,000 for installation.

FISCAL

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

ELECTRIC VEHICLE ACCESS

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE: Carbon Emission Reduction

This project will provide for improved access to Electric Vehicle Charging Stations at public parking garages and parking lots. Upgrading existing EV charging stations from Level 2 to Level 3 is proposed in FY25 and FY26 in addition to the $22,000 in carryover from FY24 at approximately $20,000 per station (in 2023 dollars).

FISCAL IMPACT SUMMARY:

It is anticipated that operating costs for the EV stations will increase due to the improved use but this cost could not be determined.

OFFICE 365

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

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

FISCAL

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

PC REPLACEMENT PROGRAM

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

Annually, the City follows a PC replacement schedule to replace computers that have reached end of life (four years) or fail during the fiscal year. The department requests $35,000 for this expense in each fiscal year.

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.

CYBERSECURITY UPGRADESAUTHENTICATION

AND SIGN-ON

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

Cybersecurity threats are pervasive across all organizations. One of the best methods to mitigate these attacks is through the use of alternate authentication processes. This project will change the network authentication protocols for the organization to utilize biometrics and other forms that are much less susceptible to attack. Additionally, this project will institute a single sign-on and self-service password reset system allowing employees to more easily access common systems.

FISCAL IMPACT

SUMMARY:

The City will pay licensing and maintenance costs for the first three years. Year 4 and beyond will be handled in the operating budget.

ADDITIONAL VOTING MACHINES

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

With the additional requirement to now report by precinct for the early voting, by mail, and same day registration provisionals, this requires the use of our additional spare units that we would currently use as a second machine at the polling place durning presidential election years. Three additional voting machines cover the requirement to have two scanners at each polling place. (§ 24.2-627. Electronic voting systems; number required.)

FISCAL IMPACT SUMMARY:

The additonal operating cost is the annual maintence fee for software and hardware.

VEHICLES/EQUIPMENT

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #6 Connecting with the World

The City replaces vehicles following industry standards and after extensive use. When general fleet vehicles are replaced they are repurposed or sold as surplus. Following a replacement schedule in FY25, several vehicles are scheduled for replacement.

FISCAL IMPACT SUMMARY:

When City vehicles are replaced, they are either repurposed or sold as surplus. Typically operating and maintenance costs are reduced with newer vehicles.

FLEET VEHICLE MAINTENANCE EQUIPMENT

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety & Wellness

This project will provide for a new rack ($18,000) including installation ($10,000) with turf kit ($5,000), tire balancer ($11,000), tire pressure monitoring system TPMS ($2,000), low profile jacks ($3,000), as well as island terminal software for gas pumps ($11,000). The total for this project is $60,000. This new equipment will increase the efficiency of maintenance staff as well as replace antiquated equipment that is no longer supported by the manufacturer.

FISCAL IMPACT SUMMARY:

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

TENABLE.OT AT WATER TREATMENT PLANT

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

Cybersecurity threats are pervasive across all organizations. As part of the City’s Vulnerability Management Program, the City uses Tenable to identify cybersecurity-related vulnerabilities across the city’s network infrastructure. Tenable.ot is a product that identifies vulnerabilities in operational technology systems. Through identification, these vulnerabilities before they turn into exploits used by people and nation-state organizations.

FISCAL IMPACT

SUMMARY:

Software and maintenance costs will be approximately $10,000/year in year 2 and beyond and will be handled in the Software Maintenance fund of the IT department budget.

WILLIAMSBURG LIBRARY REPLACEMENT

YEAR INTRODUCED: FY 2019

RELATED CITY COUNCIL GOAL: #5 Engaging with Our Partners

RELATED INITIATIVE: City Square Plan

The Williamsburg Library facility was constructed in 1974 with two additions in 1982 and 1988. The Williamsburg Regional library system meets almost all major Virginia AAA Public Library 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 theatre and basement, is 25,000 square feet, which translates to .34 per capita of the population served. At 300% beyond recommended capacity, the library lacks any additional space to expand collections, collaborative works spaces, adequate seating, a teen area, interactive learning experiences, or other spaces for 21st-Century library services. The project start date began in late FY24 with some design funding already allocated by the City. The localities are continuing discussions on a jointly funded capital project replacement library. The outcome of the negotiations will determine the final size of the new library project. The previous budget accounted for $450,000 for design.

SOURCES

This will be determined when a design for the new facility is decided.

WILLIAMSBURG/JCC COURTHOUSE MAINTENANCE PROJECTS

RELATED CITY COUNCIL GOAL: #5 Engaging with Our Partners

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.

Fiscal impact will be analyzed when specific projects are determined.

WILLIAMSBURG/JCC SCHOOLS

RELATED CITY COUNCIL GOAL: #5 Engaging with Our Partners

This project represents City contribution to various capital expenditures for the joint Williamsburg-James City County school system. These estimates are based on the school system CIP. The City’s share of these expenses is estimated at 10.27% of the FY25 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.

ESTIMATE

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.

VEHICLE REPLACEMENT

FIVE-YEAR

PLAN SUMMARY

CAPITAL IMPROVEMENT PLAN (SALES TAX)

UTILITIES

GRAND TOTAL

SALES TAX VEHICLES

BUILDING INSPECTION

CITY MANAGER'S OFFICE

ECONOMIC DEVELOPMENT

FINANCE

HUMAN SERVICES

PLANNING

POLICE (CONTINUED)

PUBLIC UTILITIES

PUBLIC UTILITIES (CONTINUED)

PUBLIC WORKS

PUBLIC WORKS (CONTINUED)

CITY OF WILLIAMSBURG MEMORANDUM

TO: ANDREW O. TRIVETTE, CITY MANAGER

FROM: PLANNING COMMISSION

DATE: FEBRUARY 29, 2024

RE: CAPITAL IMPROVEMENT PROGRAM (CIP)

The Williamsburg Planning Commission has completed its review of the proposed Five-Year Capital Improvement Program. The Commission held a work session on January 24, 2024, and a public hearing on February 21, 2024. 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:

• Safety: Improving safety for pedestrians and bicyclists with a focus on improvements and repairs to walking surfaces, increased lighting, bus stop and crosswalk improvements, and safety for bicyclists and pedestrians. The Commission agrees with the tenets of Complete Streets, an approach to planning, designing, building, operating, and maintaining streets that enables safe access for all people who need to use them, including pedestrians, bicyclists, motorists and transit riders of all ages and abilities. The Commission requests attention be paid to the following areas:

ƒ Lafayette Street from its intersection with Page Street to Matthew Whaley. For a long stretch, there are no sidewalks, and in certain areas, the sidewalks are very narrow and outdated; and

ƒ Merrimac Trail. The sidewalks are very narrow, outdated, and poorly lit. In the stretch near the Capitol Landing Road intersection, there is no sidewalk at all; and

ƒ Mill Neck Road from Jamestown Road through the S-Curve to the road/pathway into College Woods; and

ƒ Jamestown Road from Ukrop Way to the 1100 block of Jamestown Road. Specifically, we recommend that the City conduct a speed study, consider traffic calming measures, and consider re-striping for safe bicycle access and pedestrian crossings along Jamestown Road.

• School Capacity: 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

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

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

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

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

James Boswell, Chair Williamsburg Planning Commission

UTILITY FUND

CAPITAL

IMPROVEMENT PLAN

SUMMARY FY 2025 - 2029

FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM

FY 2025 CAPITAL IMPROVEMENTS UTILITIES

WATERSHED PROTECTION /

WATER QUALITY

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The City has been aggressive in purchasing watershed property for several decades to protect its drinking water source. The City now owns or has conservation easements on 60% of the watershed. Funding is set aside in FY25 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).

While protecting the watershed around Waller Mill Reservoir will ensure a high-quality 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.

WATER TREATMENT IMPROVEMENTS

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The Water Plant was constructed nearly in 1944 with a major expansion in 1978. As with many older structures, periodic repairs are needed due to deterioration and use. In FY24, $15,000 was budgeted for a structural evaluation of the floor system/basement ceiling which has cracked and corroded due to chlorine exposure. A placeholder of $100,000 was included in FY25 for the floor system repairs but was increased when probable repair costs became known. Also included are placeholders of $100,000 per year for continued upgrades to be identified by the water master plan.

COST ESTIMATE

FISCAL IMPACT

SUMMARY:

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

COLONIAL PARKWAY WATER MAIN REPLACEMENT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The project will involve replacement of a 60-year old pipe that has a history of prior breaks due to swampy soil conditions and brittle material. The pipe would provide additional redundancy for a large area of the City and improve pressures especially at the distal ends of the system. Because this would be an in-situ replacement, minimal disturbance to the environment and natural resources would be required. Eighty-three percent of the proposed replacement length (3,950 LF) is within the Colonial National Historical Park. Portions of the park will be closed to traffic for rehabilitation in the coming years through the Legacy Restoration Fund of the Great America Outdoors Act (GAOA). This closure represents an opportune time to replace the pipe.

In FY25, the City received $1,443,000 in Congressionally Directed Spending (CDS) funds for replacing the main. This requires a 20% match of City funds.

The additional cost for maintenance of the new pipeline is offset by lower operating costs due to lowering of hydraulic losses in a looped system and greater reliability.

SEWER SYSTEM SCADA

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

RELATED INITIATIVE: Smart City Initiatives COST

The City is in need of a sewer SCADA system similar to the water SCADA system. SCADA stands for Supervisory Control and Data Acquisition. SCADA gives the ability for remote control and monitoring from anywhere on a PC or mobile device. This remote ability will greatly add to the pump station’s operational efficiency and function by allowing staff to monitor and adjust pump rates as needed remotely. This system will help to reduce sanitary sewer overflows and reduce the need for additional staff. This system would be funded over two years, $150,000 per year, for a total of $300,000.

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.

EXCAVATOR

YEAR INTRODUCED: FY 2024

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The Public Works and Utilities Department needs an excavator for Water/Sewer, Streets/Stormwater, and Landscape to share. The equipment will require a new trailer for $25,000 and the excavator for $160,000. Furthermore, a brush cutter attachment is planned for FY26 at $45,000. The excavator will allow the department to maintain a smaller work zone while on the street. It has better visibility for safety and is more efficient than a backhoe. The excavator is better suited to repetitive tasks, remains compact while still maintaining its lift and digging capabilities, and does not need to be constantly repositioned to continue working. The department currently rents excavators so in time so those savings will offset the cost. The cost of the unit will be split equally between the Public Works and Public Utilities CIP funds.

The additional cost of the equipment is offset by rental costs as well as personnel by increased efficiency.

MOORETOWN ROAD

WATER MAIN EXTENSION

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

This project would connect an existing 16-inch main at the St. Demetrios Greek Orthodox Church at 4900 Mooretown Road to an existing 12-inch main that crosses the CSX railroad tracks at Williamsburg Storage at 5151 Mooretown Road. Most of the project is in York County and would improve flows and provide redundancy for the Mooretown Road and Richmond Road corridor north of Bypass Road. The loop would also improve water quality and fire protection for the area. The total length is 1,550 feet and requires crossing several pipelines and infrastructure in the Dominion Energy right-of-way as well as an encased crossing of Mooretown Road.

Funds are programmed at a cost of $10,000 to complete the engineering design in FY24, and $385,000 for construction in FY25.

FISCAL IMPACT SUMMARY:

The additional cost for maintenance of the new pipeline is offset by lower operating costs due to lowering of hydraulic losses in a looped system and greater reliability.

PENNIMAN ROAD

WATER MAIN INTERCONNECT

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

This project would connect an existing 12-inch main at the City limit on Penniman Road to an existing 12-inch main that crosses the CSX railroad tracks just east of Harrop Lane. The entire project is in York County and would improve flows for the entire Penniman Road area and provide redundancy for the Second Street corridor. The loop would also improve water quality and fire protection for the area. The total length is 1,320 feet. Service lines for the 10 existing customers in Middletown Farms that front Penniman Road would be replaced and the small diameter galvanized steel main serving these homes abandoned.

FY26 funds are programmed at a total cost of $300,000.

The additional cost for maintenance of the new pipeline is offset by lower operating costs due to lowering of hydraulic losses in a looped system and greater reliability.

WATER SYSTEM IMPROVEMENTS

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City COST ESTIMATE

The City’s water distribution system dates to the late 1910s and early 1920s. Significant expansion corresponding to annexations in 1923, 1943, 1964, and 1984 was accomplished as the City grew, but there are still many older parts of the system still in operation. This ongoing project is to fund replacements of known galvanized and cast iron water mains due to their age and propensity to rupture and leak. This will eliminate costly repairs and water loss. We will begin with the steel mains on Forrest Hill Dr. and Haynes Dr. for $100,000. Also included are placeholders of $100,000 per year for continued upgrades to be identified by the water master plan.

FISCAL IMPACT

SUMMARY:

No direct operating impacts will be felt with this project; however, the projects generated from the plan would provide greater efficiency.

WATER SYSTEM CONDITION

ASSESSMENT & PLANNING

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The City’s water distribution system dates to the late 1910s and early 1920s. Significant expansion corresponding to annexations in 1923, 1943, 1964, and 1984 was accomplished as the City grew, but there are still many older parts of the system still in operation. This project is to provide funds for a consultant to evaluate the existing water distribution system and determine conceptual scopes for improving the pipe network through either replacement due to age or condition, capacity increases where needed, looping for redundancy, valve installations to enhance operations, and sensors for leak detection. A master plan would aid in programming of capital improvements over the next 10 to 15 years to provide the best benefit for dollars expended as well as aid in applying for state and federal grant funds. $75,000 was approved for FY24 but an additional $100,000 is needed in FY25 to complete the study.

No direct operating impacts will be felt with this project, however, the projects generated from the plan would provide greater efficiency.

LAGOON SLUDGE REMOVAL

YEAR INTRODUCED: FY 2020

The Water Plant must backwash the filter tanks and the sedimentation basins that produce wastewater 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. The sludge needs to be removed. The lagoons will need to be cleaned soon – $250,000 is budgeted in FY25 for that project.

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness COST ESTIMATE

FISCAL IMPACT

SUMMARY:

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

SEWER SYSTEM REHABSSO PROGRAM

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

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

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

SANITARY SEWER CONDITION ASSESSMENT & PLANNING

YEAR INTRODUCED: FY 2023

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The City’s sanitary sewage collection system dates to the early 1930s with the onset of the reconstruction. Significant expansion corresponding to annexations in 1943, 1964, and 1984 was accomplished as the City grew but there are still many older parts of the system still in operation. This project is to provide funds for a consultant to evaluate the existing sewage system and pumping stations and determine conceptual scopes of work for necessary repair, rehabilitation and replacement in a logical and systematic manner. The project will also generate inputs for the HRSD Regional and Local Hydraulic Model databases as required by the Regional Consent Order. This data which will be incorporated into the City’s GIS system.

A plan would aid in programming of capital improvements over the next 10 to 15 years to provide the best benefit for dollars expended as well as aid in applying for state and federal grant funds. $75,000 was approved for FY24 but we will need an additional $100,000 to complete the study.

FISCAL IMPACT

SUMMARY:

No direct operating impacts will be felt with this project, however, the projects generated from the plan would provide greater efficiency.

SEWER PUMP STATION RELIABILITY

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #2 Courageously Leading

RELATED INITIATIVE: Smart City Initiatives

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. Full pump replacements would begin in Pump Station 9 for $170,000. Also included are placeholders of $100,000 per year for continued upgrades to be identified by the sewer master plan.

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.

WATER/SEWER SYSTEM CONTINGENCY

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

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, such as major pipeline failures, pump/motor replacement, or generator failures

• Contributions to new infrastructure installed by development

• Capital project contingency

FISCAL IMPACT

SUMMARY:

There is no fiscal impact to these contingency funds.

VEHICLES/EQUIPMENT

YEAR INTRODUCED: FY 2020

RELATED CITY COUNCIL GOAL: #3 Innovating a Modern City

The City replaces vehicles following industry standards and after extensive use. Following a replacement schedule in FY 2026, 2028, and 2029, several vehicles are scheduled to be replaced as follows:

2009 Ford F350 Diesel 4x4 - FY26 | 2006 Ford Van-Camera Truck - FY26 | 2014 Ford F150 - FY28 2013 Ford Explorer - FY28 | 2015 Chevrolet Silverado - FY29

FISCAL IMPACT SUMMARY:

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

FILTER PLANT FENCE

YEAR INTRODUCED: FY 2025

RELATED CITY COUNCIL GOAL: #4 Prioritizing Safety and Wellness

The Filter Plant needs to complete the fence that surrounds the compound. The current fence does not currently encapsulate the entire property. This extension will reduce the chances of unwanted visitors accessing the site while also keeping children and animals at safe distance from dangers on the property. Completing the fence was recommended in Vulnerability Assessment completed in 2004. The cost of completing the fence is $200,000.

FISCAL IMPACT SUMMARY:

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

FY 2025 BUDGET GUIDE

INTRODUCTION

This Budget Guide is designed to assist those responsible for preparing the ANNUAL OPERATING BUDGET and the FIVEYEAR CAPITAL IMPROVEMENT PLAN 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 roadmap and a primary management tool for the City Manager and Department Heads. To that end, it must be a quality document, and our best efforts should be expended in its preparation.

The BUDGET GUIDE is a formal call for all departments of the city, and agencies associated with the city, to prepare and submit an estimate of the resources required for the next fiscal year. It includes a set of procedures for building a comprehensive budget to be submitted to the City Council in March each year. It also serves as a mid-year review to identify adjustments necessary to the current year’s budget.

AUTHORITY

The Charter and Code of Ordinances of the City of Williamsburg, as well as 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.

CONTENTS

FY 2025 BUDGET CALENDAR

OCT 2023

5 Finance and Human Services Departments distribute applications to outside agencies advising of budget submittal requirements and deadlines (including Tourism). Requests are due back to Finance/Human Services on Nov. 9.

9 Preliminary Revenue Projections – Initial

25 Instructions sent to departments for FY25 operating budget requests, FY25 CIP requests, FY24 CIP updates and Performance Metrics. Requests and updates are due on or before Dec. 1.

NOV 2023

9 Outside Agency Requests due to Human Services or Finance

14 Revise preliminary revenue projections

22 FY25 CIP requests and FY24 CIP updates due

DEC 2023

1 Taxes Due

1 Input of operating budget request due in the Munis System along with submission of Performance Metrics

11 Meet with Departments on Operating Budgets, Performance Metrics and CIP

JAN 2024

14 Finance/Planning Directors begin finalizing the City’s FY24 Capital Improvement Plan status update and new proposed FY25 Capital Improvement projects 1-

FEB 2024

8 City Council Meeting – recommendation – Amend Real Estate Revenue FY 24

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

21 Planning Commission holds Public Hearing on Capital Improvement Plan

29 Planning Commission Meeting – CIP Letter to City Manager

MARCH 2024

5

City Council Work Session – Outside Agencies and Williamsburg Area Arts Commission presentations

13 Advertise proposed property tax increase (if applicable; 7-day minimum notice requirement VA Code § 58.1 3321).

27 Budget Synopsis / Notice of Public Hearing on Proposed Budget and Bond Resolution advertised in VA Gazette. (Budget - VA Code § 15.2-2506, 7-day minimum notification; for Bonds - VA Code § 15.2-2606 2 consecutive notice between 6 and 21 days), Backup dates April 2 and April 6 (bonds 2nd notice)

31 Proposed FY 2025 Operating and Capital Improvement Budgets delivered to City Council and the media. (Per VA Code § 15.2 2503 the city manager, on or before April 1 of each year, shall prepare and submit to the council a proposed budget.). Balancing Act budget released on the website for public input.

MARCH 2024

27 Second Notice of Public Hearing for Water Rate Increase Advertisement in VA Gazette (if applicable – VA Code § 15.25136) with backup date of April 2

APRIL 2024

3 Second Notice of Public Hearing for Bond Resolution Advertisement in VA Gazette (if applicable – VA Code § 15.2-2606) with backup date of April 6

8 City Council Work Session – Overview of FY 2025 Budget and Open Forum

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

MAY 2024

6 Council Work Session

9

City Council Meeting – Adopt FY 2025 Operating, Capital, Utility, Tourism, Public Assistance, and Quarterpath CDA Fund Budgets with Budget Resolution with new Tax Rate if applicable (Per City Charter Section 34.2 the budget shall be formally adopted not later than June 1)

JULY 2024

1 Begin Fiscal Year 2025

AUGUST 2024

5 Print Budget Documents distributed to City Council

SUMMARY BUDGET CALENDAR

November 9, 2023

Outside Agency Requests Due

February 14, 2024

City Council Budget Retreat

February 21, 2024

Planning Commission

Public Hearing on Proposed CIP

March 13, 2024

Advertise Proposed Property Tax Increase, if Applicable

By March 31, 2024

FY 2025 Proposed Budget Published

Online; Online Public Input Begins via Balancing Act

April 8, 2024

FY 2025 Proposed Budget Overview Presented to City Council

April 11, 2024

Public Hearing on Proposed Budget

May 9, 2024

City Council Adopts FY 2025 Budget

FY 2025 OPERATING BUDGET INSTRUCTIONS

GENERAL

In early October, Finance staff will provide instructions and access to the Munis budget system for departments with operating activity for the departments to review and update departmental line items:

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

B. Current year budget

C. Current year expenditures

D. A column for estimating CURRENT FISCAL YEAR total expenditures through June 30

E. A column for NEXT FISCAL YEAR’S line-item 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’s 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 in the system should be left blank. Finance will calculate and enter these line items.

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.

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

3. Verify all object codes, amounts, and totals.

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

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

6. Departments are responsible for managing their operating budget by closely monitoring expenditures and encumbrances against the budget monthly. Written requests for BUDGET ACCOUNT TRANSFERS or SUPPLEMENTAL APPROPRIATIONS must be submitted on forms provided and approved before obligating spending over the adopted budget.

FY 2025 CAPITAL IMPROVEMENT PLAN INSTRUCTIONS

DEFINITION OF A CAPITAL PROJECT

The Capital Improvement Plan (CIP) identifies, schedules, and budgets capital projects. A capital project is a major expenditure that adds to the net assets of the City. Capital projects fall within one or more of the following categories:

1. Land acquisition or long-term lease.

2. Construction of buildings, public facilities, and infrastructure, generally exceeding $20,000

3. Acquisition or improvement of property, generally exceeding $20,000

4. Major additions or rehabilitation to public facilities, generally exceeding $20,000.

5. Major studies such as engineering, feasibility, etc., related to public facilities.

6. Vehicles and equipment, generally exceeding $10,000

Examples of capital projects include street construction, sewer lines, parks, sidewalks, storm drains, water lines, building construction or major renovation, fire trucks, and police cars.

Engineering or planning studies, which are directly linked to a specific capital project, are part of the cost of that project. Such engineering studies should be included in the project description of which they are a part.

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 CAPITAL BUDGET AND CAPITAL IMPROVEMENT PLAN

The Five-Year Capital Improvement Plan is presented annually to the City Council. THE FIRST YEAR OF THE CAPITAL IMPROVEMENT PLAN IS A CAPITAL BUDGET AND CONTAINS THE LIST OF PROJECTS FOR IMPLEMENTATION DURING THE COMING FISCAL YEAR. The CIP is updated annually as new needs become known and as priorities change. It is possible that a project with low priority can remain in the CIP program longer than five years as more important projects appear and move ahead of it. Conversely, a project may be implemented sooner than originally planned due to changing priorities.

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 Improvement Plan when it is distributed to City Council. The Commission will be invited to advise Council on the consistency of the CIP with the Comprehensive Plan of the City.

CAPITAL PROJECT FORM

Capital Improvement Plan projects will be submitted on forms provided by the City Manager. The following is a non-inclusive list of project categories:

• Streets & Traffic

• Solid Waste Management

• Building Improvement

• Economic Development

• Parking Facilities

• Property Acquisition

• Stormwater Management

• Park Development

• Water & Wastewater Improvements

• Field Equipment

• Planning/Feasibility Studies

• Vehicles

FIVE-YEAR VEHICLE REPLACEMENT PLAN

All vehicles owned by the City are listed on a replacement plan. The plan is based on a five-year projection. It is updated annually along with the CIP.

ANNUAL UPDATE

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

1. New Projects - Submission of a Capital Project Form for new projects with a description of the project, funding source(s), estimated costs, an operating budget fiscal impact statement, and an appropriate picture of the project.

2. Existing Projects - Submission of a statement for each CURRENT YEAR PROJECT of work accomplished at the SIX-MONTH point and the accomplishments expected by the TWELVE-MONTH point.

3. Submission of a revised CAPITAL IMPROVEMENT SUMMARY for that portion of the CIP assigned to the originator’s department.

The SECOND STEP requires department heads to provide a status report by Dec. 1 of each year for all projects funded during the prior fiscal year ended June 30. This information will be provided to the Finance Department to determine the balance of capital projects funds needed to carry forward to the next fiscal year for project completion.

FY 2025 BIENNIAL GOAL SETTING

The City of Williamsburg has a vision for the future. In order to advance the City’s vision, every two years, the City Council identifies new strategic objectives for the City government. The biennial GOALS, INITIATIVES, AND OUTCOMES (GIOS) provide an expression of city priorities, as specific and measurable as possible, covering a two-year period.

Two or three new or incumbent council members are elected in November of evennumbered years. The newly elected council members inherit a recently adopted strategic plan, giving them time to become familiar with the workings of city government before attempting 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 adopted goals then become a guide for the two succeeding budgets.

In this way, the Council spends the six months prior to the election deciding what should be accomplished based on various forms of public input and staff recommendations, and the remaining 24 months before the next election concentrating on implementing its goals. This process, with a newly elected Council inheriting a strategic plan, provides much-needed stability to the organization.

Goals provide both means of SETTING PRIORITIES and a standard against which to measure EFFECTIVENESS. Goal setting is an integral part of the budget process and drives the budget process.

In order to be fully useful, GOAL STATEMENTS SHOULD HAVE THE FOLLOWING CHARACTERISTICS:

• Goals should be as SPECIFIC as possible.

• Goals achievements 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 that 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 such goals.

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 National Community Survey (NCS) Conducted.

SEPTEMBER

OCTOBER

Council provides public participation opportunities to gain ideas and suggestions on goals, past and future.

City Manager provides status report on accomplishments of stated goals. Council holds retreat to evaluate goal accomplishments and discuss future priorities. NCS results and public input summaries are provided.

NOVEMBER City Council Election.

City Manager presents a draft Biennial Goals, Initiatives and Outcomes (GIOs) based on the outcome of the retreat and public comment for Council consideration.

City Council adopts the new biennial GIOs.

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

DECEMBER The Mayor delivers a “State of the City” address.

JANUARY 1 New Council members take office.

FY 2025 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), the Public Assistance Fund (006), and the American Rescue Plan Fund (777). The Fiduciary Fund consists of the Quarterpath Community Development Authority (QCDA 555). The Proprietary Fund is an Enterprise Fund (010) which accounts for the city water and wastewater as the Utility Fund.

The General Fund is used to account for all financial resources except those required to be accounted for in one of the other funds. The General Fund encompasses all City departments, except utilities, and includes entities funded through City government, such as constitutional officers, detention, schools, library, and outside agencies.

The 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.

American Rescue Plan Fund is a fund to

account for the activities funded by the State and Local Fiscal Recovery Funds provided by the federal government under the American Rescue Plan Act to respond to the impacts of the COVID-19 pandemic. This fund also includes ARPA funding for Municipal Utility Relief Funding, ARPA Tourism funding passed through from the Commonwealth, and COVID-19 contingency.

The Capital Improvement 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.

DEPARTMENTAL CODES

AND RESPONSIBILITY lists the individual responsible for submitting and managing each departmental budget.

REVENUE SOURCES AND TRENDS

documents all existing and potential sources of revenue received by the City of Williamsburg to finance its operations each year. It contains a thorough description of each revenue source, trends, and other pertinent information that should help the reader gain an understanding of the basis of each of these sources.

EXPENDITURE CLASSIFICATIONS provides an explanation of each line item to help in properly and consistently classifying expenditures.

DEPARTMENT CODES & RESPONSIBILITY

FUND DEPT. NUMBER NUMBER DEPARTMENT

General Fund:

001 1101

001 1102

001 1201

001 1203

001 1204

001 1206

001 1209

Legislative

Clerk of Council

City Manager

RESPONSIBILITY

Andrew Trivette

Andrew Trivette

Andrew Trivette

Economic Development Yuri Matsumoto

City Attorney

Triangle Building Mgt.

Christina Shelton

Tyrone Franklin

Commissioner of the Revenue Lara Overy

001 1210 City Assessor

001 1213 Treasurer

Derek Green

Jennifer Tomes

001 1214 Finance Barbara Dameron

001 1221 City Shop

001 1301 Electoral Board

001 1302 Registrar

001 2100 Joint Activities

001 3101

001 3102

Police

E-911

001 3103 Parking Facility

001 3201 Fire

001 3301

001 3303

001 3401

001 3501

Regional Jail

Jack Reed

Tina Reitzel

Tina Reitzel

Barbara Dameron

Sean Dunn

Sean Dunn

Sean Dunn

Larry Snyder

Roy Witham

Middle Pen. Juv. Det. Center Gina Mingee

Codes Compliance

Animal Control

001 3503 Medical Examiner

001 3505

001 4101

Emergency Management

Engineering

001 4102 Streets

001 4103

001 4203

001 4305

001 4306

001 4307

001 4308

001 4309

001 5101

001 5103

001 5302

001 5305

001 6101

Stormwater Management

Refuse Collection

Municipal Complex

Rental Properties

New Municipal Building

Information Technology

Landscaping

Health Department

Mosquito Control

Public Assistance

Public Assist. - Transportation

School Board

Lauri Springsteen

Jack Reed

Larry Snyder

Larry Snyder

Jack Reed

Jack Reed

Jack Reed

Jack Reed

Jack Reed

Jack Reed

Jack Reed

Mark Barham

Jack Reed

Barbara Dameron

Jack Reed

Wendy Evans

Wendy Evans

Barbara Dameron

001 6103

001 7101

001 7102

Recreation

001 7104 Recreation

001 7106 Farmers

001 7108

001 7302 Library

001 8101

001 8102

001 8202

003 3910 Tourism

003 3920 Tourism

003 3930 Tourism

003 3940

RESPONSIBILITY

Robbi Hutton

Robbi Hutton

Robbi Hutton

Robbi Hutton

REVENUE SOURCES & TRENDS

GENERAL PROPERTY TAXES

General Property Taxes account for approximately 48% of the City’s general fund operating revenues. These taxes are derived from the annual assessment of real estate and tangible personal property located in the City. The City Assessor appraises real estate property annually. This category includes property tax collections for current and delinquent years. Also included in this category are collections for Public Service Corporations, property appraised by the State Corporation Commission, and cover real, personal property, and machinery and 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 calendar year basis and must be completed and mailed to property owners by June 30 for the next fiscal year. Taxes are then due on Dec. 1 and June 1 of that fiscal year. The current tax rate (FY24) is $.62 per $100 of assessed value. The City’s real estate tax rate history is shown in the following tabulation:

Real property taxes generated by other selected Virginia localities for the fiscal year ended June 30, 2023 are as follows1:

Real property tax revenues received during the past 10 fiscal years are shown below2:

1 Commonwealth of Virginia – 2023 Comparative Report of Local Government Revenues and Expenditures – Exhibit B

2 City of Williamsburg’s Annual Comprehensive Financial Reports. Amounts include prior years’ delinquent real estate tax receipts.

Real estate taxes are generated based on the annually reassessed value of property. Taxable real estate property values for the last 10 fiscal years are as follows:

For each 1¢ of the City’s tax rate, approximately $290K is generated annually, based on the 2024 land book values. New construction each year tends to skew increases in total property valuations shown above from year to year.

PERSONAL PROPERTY TAXES

Tangible personal property is classified into two categories for valuation purposes, personal and business property. Cars, trucks, boats, trailers, etc., comprise personal property, and furniture, fixtures, and machinery account for business property. Property is assessed each Jan. 1, and taxes are due on Dec. 1 of the same year. The rate of assessment for motor vehicles is determined by the NADA or “Blue Book” average loan value. Furniture, machinery, etc., is assessed at 30% of the original cost. The City does not prorate for partial-year occupancy. The tax rate is $3.50/$100 of assessed value.

Personal property taxes generated by select Virginia localities for the fiscal year ended June 30, 2023, are as follows3:

*Includes Machinery & Tools and excludes State reimbursement for Personal Property Tax Relief Act.

Personal Property tax revenues received during the past 10 fiscal years are shown below4:

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

3 Commonwealth of Virginia – 2023 Comparative Report of Local Government Revenues and Expenditures.

4 City of Williamsburg’s Annual Comprehensive Financial Reports. Amounts include

PUBLIC SERVICE CORPORATIONS

Tax revenues are generated by public service corporations based on annual assessments of property, both real and personal, by the State Corporation Commission. Public service corporations are those providing services such as water, heat, light and power, telecommunications, and railroads within local government boundaries. Property assessments for the last 10 fiscal years, along with the total revenue receipts for public service corporations are provided as follows:

PENALTIES AND INTEREST

Personal property and first-half fiscal year real estate taxes are due Dec. 1 each year. Second half real estate taxes are due June 1. Penalties are charged on all property tax accounts if not paid by these due dates. Penalty charges for delinquent property taxes are as follows:

Interest charges begin Jan. 1 for delinquent first-half real estate and personal property taxes and July 1 for second-half taxes. Interest is computed monthly, with an annual percentage rate of 10% as provided for in the Williamsburg City Code.

Penalty and interest revenues over the past 10 fiscal years are shown in the following table:

OTHER LOCAL TAXES

This category of local revenues differs from general property taxes in that they are not billed by the City, except in the case of business licenses. They are dependent on business volume, and most are self-imposed. Businesses report sales activity directly to the City, and charges are based on these reported figures. Business activity is subject to verification by the Commissioner of Revenue

LOCAL SALES AND USE TAXES

Effective July 18, 2018, additional Historic Triangle Regional sales and use tax of 1% was levied for all of York County, James City County, and City of Williamsburg businesses under the authorization of Senate Bill 942, which raised the overall general sales tax to 7%. The taxes are collected and submitted to the Virginia Department of Taxation on a monthly basis, and 1% of these proceeds are then returned to the City directly from the state. As a matter of policy, the City has designated the original 1% to pay for its ongoing capital improvement program, and the new 1% is reported in the Tourism Fund. Revenues received from the Commonwealth of Virginia for sales taxes over the last 10 fiscal years are as follows:

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 FY07 are 5% for all Virginia localities. The following table highlights the purpose and rates charged by these utility companies in effect during the fiscal year 2025:

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 10 fiscal years are as follows:

BUSINESS LICENSE TAXES (BPOL)

All businesses in the City must obtain a business license to operate. The Commissioner of the Revenue sends business license applications in late December each year. Forms provided include prior year information - name, address, type of business conducted, gross receipts, etc. - and it is the responsibility of licensees to confirm or change information. The applications must be returned to the Commissioner by Feb. 15. The charges for business licenses are based on gross receipt figures provided on the application. The due date for payment of business licenses is March 1 each year, with a 10% penalty beginning March 2 and interest accruing at a 10% annual percentage rate.

A detailed list of rates is provided for information purposes.

Business or Personal Service

Contractor

$.36/$100 $30 up to $8,200

$.16/$100 $30 up to $18,000 Fortune

$.58/$100 $30 up to $5,000

Retail Merchant

Wholesale Merchant

*Based on gross receipts

$.20/$100 $30 up to $15,000

$.05/$100 $30 up to $60,000

Business Licenses receipts over the last 10 fiscal years are as follows:

UTILITY LICENSE FEES

The Code of Virginia, § 58.1, governs the licensing and regulation of cable television in the City. Gas and electric utilities using the City streets and right-of-ways to conduct business are classified here also, with consumption taxes set by state code. The Code of Virginia § 58.1-2904 imposes consumption taxes on consumers of natural gas in the City, and the Code of Virginia § 58.1-2900 covers consumption taxes on electricity in the City. These taxes are separate from consumer utility taxes charged monthly. The City’s current franchise agreement with Cox Communications expires in 2026.

ACTIVITY

Cable TV

Telephone

Gas

Electric

Taxi & Bus Services

FEE

5% of gross receipts

$.50 per access line

$.004/CCF first 500CCf per month

Under 2,500 kWh = $.00159/kWh/month

2,500 – 50,00 kWh = $.00102/kWh/month over 50,000 kWh = $.00077/kWh/month

$100 flat fee plus $100 per cab owned

Utility License fees collected over the past 10 years are shown below:

*Public, Educational and Governmental Access Channels (PEG).

BANK STOCK TAXES

Every incorporated bank, banking association, or trust company organized by or under the authority of the laws of the Commonwealth are responsible for filing bank franchise taxes5 A specific state tax form is prepared annually for banks and filed with the Commonwealth of Virginia. The City’s local tax is 80% of the state tax rate of $1.00 per $100 of a bank’s taxable value on Jan. 1 of each year. Banks submit the portion of their total bank stock taxes to local governments based on the percentage of banking operations within each locality. Bank stock tax collections over the past 10 years are shown below:

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

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 $10M value, a sliding scale is used. The Clerk of the Circuit Court is responsible for collecting and remitting these fees monthly to the City. In addition to these fees, a local tax is imposed (equal to up to ⅓ of the state recordation tax) and submitted to the City. The City has charged this maximum fee for many years. A grantor’s tax is also collected by the Clerk of the Circuit Court and submitted to the State for quarterly distribution. This tax is classified under the Non-Categorical Aid section of this report. Local recordation taxes collected over the past 10 fiscal years are as follows:

CIGARETTE TAXES

The City of Williamsburg began imposing a cigarette tax of 25¢ per pack on July 1, 2003, and the current rate for FY24 is 40¢ per pack. The timing of vendor stamp replenishment is unpredictable each year. Total cigarette taxes collected over the past 10 years are as follows:

6 Code of Virginia §581-801.

HOTEL & MOTEL ROOM TAXES

The City levies a transient occupancy tax on hotels, motels, bed and breakfasts, and other facilities offering guest rooms at a rate of 5%. Businesses collect this tax and submit it to the City by the 20th of the following month. Room tax collections over the last 10 fiscal years are:

RESTAURANT/FOOD TAXES

The Code of Virginia allows the City to impose this excise tax on all food and beverages sold in the City as a meal. City Code defines “food & beverages” as all food, beverages or both, including alcoholic beverages, which are meant for refreshment or nourishment value, purchased in or from a restaurant, whether prepared in such restaurant or not, and whether consumed on the premises or not.7 Restaurant Food tax rate is 5%. Meal tax collections over the last 10 fiscal years are:

7 Williamsburg City Code, Section 18.271.

The City’s adopted Fiscal Year 2025 operating budget estimates room & meal tax revenues to be $13,010,000 or 25.67% of the total operating budget. Rates charged by nearby Virginia localities, and the percentage of budgeted FY23 receipts to total operating budgets, are presented below:

*In addition to room taxes, the City of Williamsburg, James City County and York County collect a $2.00 per night per room tax, which commenced on July 1, 2004, per Code of Virginia, section 58.1-3823C. The revenues generated are designated and expended solely for tourism development. Half of the receipts are sent to the state’s Historic Triangle Marketing Fund, and the other half the City retains in the Tourism Fund. In addition, Virginia Beach, Newport News, and Hampton charge a flat-rate tax of $1 per night per room, and Norfolk charges $2 per night per room. ^For Virginia Beach, only a 2% room tax rate and a 3.5% meals tax rate is allocated to the General Fund. Percentage of Budget shown for Virginia Beach is that portion dedicated to the General Fund only.

PERMITS, PRIVILEGE FEES AND REGULATORY LICENSES

The City uses the Virginia Uniform Statewide Building Code (USBC), which covers new construction, renovation, demolition, plumbing, gas, mechanical, electrical, fire protection system installations, and asbestos removal. The category’s major components consist of building, electrical, plumbing, and mechanical permits.

A 10-year history of permit revenues follows:

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

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:

*Ordinance #18-09 was adopted October 2018 to amend Sections 11162, 11-165 and 11-167 of Chapter 11, Article VI of the Code of the City of Williamsburg regarding Parking Fines. If payment for any ticket is made after 14 days of issuance, the fine for the ticket shall increase.

Revenue collections for fines and forfeitures over the last 10 fiscal years are as follows:

REVENUE FROM USE OF MONEY AND PROPERTY

This revenue classification includes interest earnings on surplus funds, rental income from City-owned properties, and sale of surplus vehicles and equipment. Interest earnings reported here is reported in the Capital Improvement Plan Fund, as Utility Fund revenues are highlighted in the budget section, Budget Summaries. Rental income includes various rental properties, including the Community Building user fees. The base rate for a weekday is $125/3-hour minimum and $300 for the weekend.

Revenue collections from use of money and property over the last 10 fiscal years are presented below:

A breakdown of rental income from properties over the last 10 fiscal years is presented below:

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

CHARGES FOR SERVICES

The City uses this revenue classification to account for various revenue sources requiring charges. Minor amounts are included under Sheriff’s fees and Commonwealth Attorney’s fees, of which the City has no control. Also included are charges for maintenance of highways, streets, and sidewalks, which is used for billing special mowing or trash pickup and are minimal in amount. Charges for Planning & Community Development include minor amounts for maps and surveys, with the largest dollars attributable to sales of Cedar Grove Cemetery lots and grave openings. The largest item under this category is Charges for Parks & Recreation. City Code authorizes the Recreation Department to set and collect charges for programs and activities for use of its facilities and services.

Charges for Services collected over the past 10 years are shown below:

Parks & Recreation fees for the last 10 fiscal years are highlighted in detail below:

Cemetery lot sales and grave opening fees over the last 10 years are as follows:

EMERGENCY MEDICAL TRANSPORT

As of July 1, 2005, the City began a program of billing health insurance providers for emergency medical transportation services. Receipts over the last 10 years are as follows:

REVENUE FROM THE COMMONWEALTH

Monies received from the Commonwealth of Virginia are classified as either Non-Categorical or Categorical Aid. Non-Categorical revenues are received quarterly according to state code, are not billed or itemized by the City or any constitutional officer, and are not designated to be used for any specific purpose. These are directly deposited in the General Fund and used to pay for overall operations. Categorical aid must be spent on specific purposes. In the case of constitutional officers, expenditures are itemized and sent to the Commonwealth for reimbursement, based on various formulas provided by state code.

NON-CATEGORICAL AID

1. ROLLING STOCK TAXES - The State Corporation Commission determines the assessed value of “Certified Motor Vehicle Carriers,” primarily bus companies, and assesses a property tax at the rate of $1 per $100 value. These revenues are distributed QUARTERLY to the localities based on the miles the vehicles travel throughout the localities based on reports submitted from the carriers.

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 the Department of Motor Vehicles 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.

Non-Categorical Aid received over the last 10 fiscal years is as follows:

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 Annual Comprehensive Financial Report dated June 30, 2023, total reimbursements were 28.2% of expenditures.

c. TREASURER - This is also a joint activity shared with James City County. The state reimburses the City ⅔ of salary, fringe benefits, and operating costs for the Deputy Treasurer, whose office is in the Municipal Building. The City, in turn, bills James City County 25% of the non-reimbursed amount annually. In the City’s Annual Comprehensive Financial Report, only the State reimbursed monies are classified as Categorical Aid. Reimbursements received from James City County are classified as credits to the expenditures in the Treasurer Department 1213.

d. MEDICAL EXAMINER - Reimbursed at $30 per examination.

e. REGISTRAR/ELECTORAL BOARD - For FY22, salaries were reimbursed by the state at 76% for the Registrar and 81% 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 Annual Comprehensive Financial Report in the Virginia Public Assistance Fund.

3. 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.

4. 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.

5. OTHER CATEGORICAL AID - See the next section for a detailed description.

Categorical Aid received over the last 10 fiscal years is as follows:

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. FY23 was a “special” year. Within the first two quarters the city was reimbursed $24,012.06/lane mile for Principle/Manor Arterials and $14,089.26/lane mile for Collector/Local Streets. In March 2023, VDOT increased the rates for the second two quarters due to budget bill update and release of fuel reserves to $28,012.07/ lane mile for Principle/Manor Arterials and $16,446.80/lane mile. Lane miles used to calculate reimbursement change only when additional roads are built in the City. Total revenue for FY23 will be $2,257,840.13 based on peak hour moving lane miles of state arterial roads in the City of 39.70 miles and local streets of 80.22 lane miles. Payment rates change periodically and are at the discretion of the Commonwealth of Virginia.

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 Energy. Amounts received each year are based on the projected annual cost of administering the state and local government programs for the power stations.

8 VA of Emergency Services - Funding to State and Local Government Agencies and Supporting Organizations, June, 1992

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 Capital Improvement Plan (Sales Tax) Fund.

5. EMS FUNDS - FOUR FOR LIFE - State Code provides an additional $4 per year to be charged and collected when registrations for pickups, panel trucks, and motor vehicles are made at the Department of Motor Vehicles. These monies are paid into the state treasury to be used for emergency medical service purposes. Twenty-six percent of these funds are returned to the localities where the registrations were made. It supports volunteer and paid personnel training, equipment, and supplies for emergency purposes. This revenue is reported in the Capital Improvement Plan (Sales Tax) Fund.

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.

Other Categorical Aid received over the last 10 fiscal years is as follows:

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 FY21, the City received $4,552 from DCJS for bulletproof vests, $25,995 from DCJS for Coronavirus Emergency Supplemental, and $20,680 DMV Federal Grant for personnel costs. In FY22, the City received $11,970 from DMV Federal Grant for personnel costs, and $3,674 from DCJS for bulletproof vests.

2. DEPARTMENT OF EMERGENCY SERVICES - These funds are administered by the Federal Emergency Management Agency (FEMA). Funds are received for disaster assistance and hurricane preparedness and, more specifically, are intended to supplement the cost of deploying the City’s Emergency Management team in accordance with FEMA requirements during natural disasters. FY22, we received $14,483 for the Surfside Condominium Collapse in Florida. In FY23 we received $37,258 for Tropical Cyclone Ian. In FY22 we received $148,525 for our Staffing for Adequate Fire and EMS Response (SAFER) grant. In FY23, we received $250,150 for our Staffing for Adequate Fire and EMS Response (SAFER) grant. In FY23 we received $82,819 for our Assistance to Firefighter Grant (AFG) to install a diesel exhaust system in the new fire station.

3. DEPARTMENT OF TRANSPORTATION - These federal revenue-sharing funds are used for street planning and construction. During FY20, $312,356 in federal funds was received for the Ironbound Road Phase 1 Improvements and Monticello Multi-use Trail. During FY21, $404,870 in federal funds was received for the Capitol Landing Road Improvements, Monticello Multi-use Trail, and the Francis Street Sidewalk/Trail. During FY23, $406,051 in federal funds was received for Capitol Landing Road Improvements, Citywide Flashing Yellow Arrow (FYA) Signals, Capitol Landing / Bypass Roads Intersection, Francis Street Sidewalk/Trail, and SGR Resurfacing on Jamestown Road, South Henry Street, and Richmond Road.

DEPARTMENT OF TREASURY - The City received $2,609,358 of Coronavirus Relief Funds in FY20/FY21. In FY21, the City received $7,757,512; in FY22, $5,527,208 of State and Local Fiscal Recovery Funds (SLFRF) under the American Rescue Plan Act. The final tranche of $12,892,454 of SLFRF was received in FY23.

REVENUE FROM WILLIAM & MARY

The City provides fire and emergency medical services to William & Mary. As a state agency, the university is exempt from local taxation. In light of this, the university committed to providing financial support to the City in the amount of $165,000 per year to partially defray the cost of providing these essential servicers on campus.

POTENTIAL REVENUE SERVICES

State Code Section 58.1-3840 allows cities or towns to charge excise taxes on admissions, which the City does not impose.

EXPENDITURE CLASSIFICATIONS

51000 SALARIES & WAGES

51001 Salaries

Compensation for all full-time employees who hold permanent positions.

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)

51005 Salaries - Temporary Compensation for employees who are working on a temporary basis. (See Personnel Manual)

51006 Discretionary Leave

Compensation for Police, Fire, or Water Plant personnel who must work on stated holidays. (See Personnel Manual)

51008 Traffic Control

Compensation for police department personnel who work extra hours for traffic control purposes.

51009 Off-Duty Police Officers

Compensation for police personnel hired by outside establishments after regular working hours. (City is reimbursed by contracting party.)

52000 FRINGE BENEFITS

52001 FICA

Employer’s share of Social Security Taxes.

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.

52005 Hospitalization

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

52006 Group Life Insurance

City’s cost for VRS group life insurance policy.

52009 Unemployment Insurance Costs for unemployment insurance.

52010 Worker’s Compensation

Costs for worker’s compensation insurance.

52012 Clothing Allowance

Costs associated with purchase of clothing by designated personnel.

52013 Education Allowance

Costs for tuition assistance.

EXPENDITURE CLASSIFICATIONS (CONTINUED)

Costs for purchasing of services and supplies from other governmental agencies. Does not include joint activities.

EXPENDITURE CLASSIFICATIONS (CONTINUED)

55000 PURCHASE OF GOODS & SERVICES

55101 Electricity

Costs of electricity (Dominion Energy).

55102 Heating Fuel

Purchase of natural gas and heating oil.

55103 Water and Sewer

Costs of water and sewer services.

55201 Postage

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

55203 Telecommunications

Costs incurred for landline, cellular phone, and pager service.

55204 Radios

Cost of operating citywide radio systems.

55205 Emergency “911”

Costs of operating emergency lines for the dispatch operation.

55301 Boiler Insurance

Costs of insuring heating plants, generators, and other mechanical equipment.

55302 Fire Insurance

Costs of insuring buildings and contents against fire.

55305 Motor Vehicle Insurance

Costs of insurance for motor vehicles.

55306 Surety Bonds

Costs for surety bonds for certain city personnel.

55307 Public Officials Liability

Costs of insuring certain public officials against suits, etc.

55308 General Liability Insurance

Cost of insuring the City against certain accidents, etc.

55401 Office Supplies

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

55402 Food and Food Service Supplies

Costs of providing miscellaneous food or supplies at Fire Station.

55403 Agricultural Supplies

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

55404 Material and Lab Supplies

Costs for purchasing medical and laboratory supplies for appropriate city departments.

55405 Laundry, Housekeeping and Janitorial Supplies

Costs of custodial and housekeeping supplies, including light bulbs.

55406 Linen Supplies

Costs of linens used in Fire Department.

55407 Repair and Maintenance Supplies

Costs of building material supplies, paint, electrical, and plumbing supplies.

EXPENDITURE CLASSIFICATIONS (CONTINUED)

Costs of materials used by Fire Department for fire prevention. 55416

Costs of supplies for operation of Quarterpath Pool.

Costs of purchasing water meters for the Utility Fund.

Costs associated with litter pickup.

Costs

Costs

Mileage reimbursement at 56¢/mile for approved use of private vehicles for job-related travel.

Costs for lodging, transportation, registration fees, and materials. All travel must have prior department head approval.

Behavioral Health (formerly Colonial Services Board)

Costs of City’s contribution to community program.

Donations to outside organizations approved by City Council.

Costs for dues and memberships in professional organizations.

EXPENDITURE CLASSIFICATIONS (CONTINUED)

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.

58001 Lease and Rental of Equipment Cost for temporary rental or lease of equipment (no leasepurchase agreements).

58002 Lease and Rental of Buildings Costs for rental or lease of office or storage space.

FUNDING RELATIONSHIPS

AGENCY/ORGANIZATION

LIST OF OTHER CONTRIBUTORS

CONSTITUTIONAL OFFICERS Generally

COMMISSIONER OF THE REVENUE

NOTES

Compensation Board. The state pays a portion of salary, benefits, and some operating costs. The City pays salary supplements, in some cases, fringe benefits. Operating salaries for these officers are approved by the State.

The City provides office space for this officer and staff. The State reimburses the City for 50% of salary, fringes (except healthcare), and some operating expenses. The reimbursable portion of the commissioner’s salary is based on the 1980 salary amount divided in half plus any and all increases in pay since that date. The State pays 50% of two full-time positions allowed based on population. A salary supplement is provided by the City. The State reimburses half the employer cost of VRS (Retirement), FICA, and Group Life insurance. The balance of fringes is paid by the City. The staff participates in all City employee programs (e.g., health insurance, deferred and workers’ compensation), including the Pay Plan.

TREASURER

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 Virginia Retirement System 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/� 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 non-reimbursable costs for salary and fringes associated with the City deputy treasurer position for work associated with Williamsburg/ James City County Schools.

CLERK OF CIRCUIT COURT

JCC,

State

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).

COMMONWEALTH'S ATTORNEY

JCC, State

The Compensation Board sets the salaries for the Commonwealth’s Attorney, four assistants, and four fulltime support staff. All positions receive a salary supplement, ranging from 1.5% to 61%, paid by the City and James City County 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.

SHERIFF’S DEPARTMENT

JCC, State

The joint Williamsburg/James City County Sheriff is responsible for courtroom security and serving civil warrants but no longer handles jail facilities since the City became part of the Virginia Peninsula Regional Jail Authority. City and James City County share local cost on a population formula as provided in the City/County Joint Courthouse Agreement. Payroll and operating expenses have been administered by JCC since Jan. 1, 1998. The state compensation board will reimburse the county for state-approved salaries, benefits, and some operating expenses. Salary supplements and a portion of unreimbursed operating expenses are shared locally based on the Courthouse Agreement. Sheriff’s employees participate in the JCC’s worker compensation, health insurance, and Virginia Retirement System programs.

VOTER REGISTRAR

Board of Elections, State

CIRCUIT COURT (HON. HOLLY B. SMITH)

GENERAL DISTRICT COURT (HON. JOSHUA P. DEFORD)

The state pays the majority of the registrar’s salary. For FY 2024, that rate was 77.88%. Costs associated with one full-time employee, fringe benefits, and operating costs are paid by the City. Staff participates in the City’s workers’ compensation, health insurance, and other employee benefit programs. The City provides accounting and payroll services.

The City and James City County share in the cost of the judge’s secretary, legal assistant, jurors, capital outlay, and operating expenses of this office. The judge’s salary is paid by the state. All courthouse personnel and operating costs are the responsibility of the local government and are split between the City and county based on population year.

The City and James City County share in the cost of operating expenses and capital outlay for this office based on the Courthouse Agreement. The judge’s salary is paid by the state.

JUVENILE AND DOMESTIC RELATIONS COURT (HON. MARA M. MATTHEWS)

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 JUVENILE SERVICES

JCC, York, and Gloucester counties, State Dept of Youth & Family Svcs.

VIRGINIA PENINSULA REGIONAL JAIL AUTHORITY

JCC, York County, Poquoson, Dept. of Corrections

MIDDLE PENINSULA JUVENILE DETENTION COMMISSION

18 Localities, State-Dept of Juvenile Justice

The City and James City County share in the cost of operating expenses for this office based on the Courthouse Agreement. The Judge’s salary is paid by the state.

Salaries and fringes for this office are paid by the state. Local operating costs are shared between the City and James City County. For the District office, the City pays ¹⁄₁₁ of the operating costs. In addition, the City pays actual juvenile detention expenses for the Merrimac Center through the Middle Peninsula Juvenile Detention Commission for City cases.

This Commission is Funded through State block grant, and member localities share operating costs based on utilization. Programs include Community Supervision and Psychological Services.

The City shares in the cost of operating this authority. VPRJA operates a regional jail on Route 143 in lower James City County. The City pays its share based on the number of prisoners held for crimes committed in the City.

This 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 the number of juveniles held for offenses committed in the City.

COLONIAL COMMUNITY CORRECTIONS

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

State funds, JCC, York County, Poquoson Federal Funds, fee revenues

DEPARTMENT OF HUMAN SERVICES

State, Fed Dept. of Social Services

WILLIAMSBURGJAMES CITY COUNTY PUBLIC SCHOOLS

This organization provides alternatives to incarceration to persons awaiting trial, pre-trial, post-trial and re-entry services, and substance abuse counseling to offenders.

The City’s contribution is based on a funding formula that apportions local share among district jurisdictions. Some monies are refunded to City based on generated revenues each year.

Colonial Behavioral Health is funded at the discretion of the Social Security Advisory Board. The funding request is based on population and usage.

Approximately 70% of personnel and operating costs are reimbursed by the state and federal governments.

Local funding share is apportioned between the City and James City County based on the Joint Schools Agreement, as amended in 1991, 1996, 2001, 2007, and 2012. The contract was being amended in FY 2022. Historically state support has been approximately 30% of total school system cost and based on a formula and General Assembly appropriations. Federal funding is received and largely directed to categorical programs and received on a costreimbursement basis.

WILLIAMSBURG REGIONAL LIBRARY

JCC, York County, State funds and generated revenues

AVALON CENTER FOR WOMEN AND CHILDREN

United Way, State Housing Dept., JCC, York County, private donations

PENINSULA AGENCY ON AGING

State and Federal funds, Newport News, Hampton, Poquoson, JCC, York County, private donations

HISTORICAL TRIANGLE SENIOR CENTER

JCC, York Counties

COMMUNITY ACTION AGENCY

JCC, donations, State/Fed. grants

City, James City County, and York County cost-sharing is governed by the 5th Amended Contract for Library Services based on circulation. Each jurisdiction pays for the capital costs associated with the library buildings located therein. The state contributes approximately 5% of total operating costs on a formula basis through the Library of Virginia.

This organization is funded at the discretion of the Council the per advice of the Social Services Advisory Board.

The organization is funded at the discretion of the Council the per advice of the Social Services Advisory Board.

The organization is funded at the discretion of the Council the per advice of the Social Services Advisory Board.

The agency is funded at the discretion of Council per the advice of Social Services Advisory Board.

CHILDREN'S HEALTH INSURANCE PROGRAM

Public/private partnershippartner agencies, corporations, foundations, individuals, local gov’ts

HOSPICE OF WILLIAMSBURG

United Way, private donations

WILLIAMSBURG AREA TRANSPORTATION AUTHORITY

JCC, York County, State funds

COLONIAL WILLIAMSBURG FOUNDATION

Endowments, generated revenue, private contributions

THE WILLIAMSBURG TOURISM COUNCIL

Williamsburg, JCC, York County

The organization is funded at discretion of Council per the advice of Social Services Advisory Board.

The organization is funded at discretion of Council per advice of Social Services Advisory Board.

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

Funded at the discretion of the Council based on an annual application for investment in projects and events to benefit residents and visitors and thereby generate revenue through taxes on the goods and services provided.

Funded by sales and use tax as prescribed by State Code 58.1-603.2. Fifty percent of the revenues collected are distributed to localities, and by agreement, the localities appropriate at least $126,600 annually to the Williamsburg Tourism Council to promote the area and regional events.

THE GREATER WILLIAMSBURG CHAMBER OF COMMERCE

Williamsburg, JCC, York County

HISTORIC TRIANGLE RECREATIONAL FACILITIES AUTHORITY (HTRFA)

Williamsburg, JCC, York County

HAMPTON ROADS

PLANNING DISTRICT COMMISSION AND METROPOLITAN PLANNING ORGANIZATION (MPO)

JCC, York County, Newport News, Poquoson, Hampton, Gloucester, Tidewater jurisdictions, State and Federal funds

Funded by sales and use tax as prescribed by State Code 58.1-603.2. Fifty percent of the revenues collected are distributed to localities, and by agreement, the localities appropriate at least $402,000 annually to the Greater Williamsburg Chamber of Commerce to advocate, collaborate and create an environment in which business can grow and succeed.

Funded by sales and use tax as prescribed by State Code 58.1-603.2. Fifty percent of the revenues collected are distributed to localities, and by agreement, the localities appropriate at least $1,450,000 annually to the HTRFA to oversee the construction and management of regional recreational facilities as part of the redevelopment of property alongside the Colonial Williamsburg Visitor Center.

City share is based on per capita membership assessment each year.

HAMPTON ROADS

ECONOMIC DEVELOPMENT ALLIANCE/ PENINSULA COUNCIL FOR WORKFORCE DEVELOPMENT

Hampton, Newport News, JCC, York County, Gloucester, Poquoson

VIRGINIA PENINSULA COMMUNITY COLLEGE

State, Newport News, JCC, Poquoson, York County, Hampton

COLONIAL SOIL AND WATER CONSERVATION DISTRICT

State, JCC, York County

WILLIAMSBURG AREA ARTS COMMISSION

JCC, State funds

ANIMAL CONTROL

HERITAGE HUMANE SOCIETY

JCC, York County, private donations

These organizations are funded at discretion of City Council.

Funded at discretion of Council, based on population formula for improvements to parking and site, not including buildings.

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.

The commission is 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.

The City pays James City County to provide animal control services under a 1993 inter-local agreement.

The organization is funded at discretion of City Council.

VIRGINIA PENINSULAS PUBLIC SERVICE AUTHORITY

JCC, York County, Hampton, Newport News, Poquoson, and Middle Peninsula jurisdictions

JAMESTOWNYORKTOWN FOUNDATION

JCC, York County, State grants, private donations, admission fees

COLONIAL COURT APPOINTED SPECIAL ADVOCATES (CASA)

JCC, York County, State grants, private donations

WILLIAMSBURG AREA MEDICAL ASSISTANCE CORPORATION (WAMAC)

JCC, State

The City share is based on a budget formula adopted by the VPPSA Board of Directors each year.

The foundation is funded at discretion of City Council.

CASA is funded at discretion of Council per advice of Social Services Advisory Board.

The organization is funded at discretion of Council per advice of Social Services Advisory Board.

FUNDING 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 focuses on determining financial position and changes in financial position, rather than on determining net income as would apply to a commercial enterprise.

GENERAL FUND – This fund accounts for all revenues and expenditures of the City that are not accounted for in other funds. Revenues are derived from general property taxes, other local taxes, licenses and permits, and revenues from other governmental units.

CAPITAL IMPROVEMENT PLAN (SALES TAX)

FUND – This fund accounts for scheduled major capital improvements for the upcoming year. Revenues are traditionally derived from the 1% Sales Tax monies collected monthly at the state level and interest earnings.

TOURISM FUND – This fund is a special revenue fund used to account for tourism tax revenue (1% Historic Triangle regional sales tax and $2 lodging tax). The expenditures in the Tourism Fund are for the purpose of funding tourism development projects.

PUBLIC ASSISTANCE FUND – This fund accounts for the activities of the City’s Human Services Department. The majority of funding is provided by the federal and state

government for social service programs. The remainder of its funding is provided by the City as an annual contribution from the General Fund.

AMERICAN RESCUE PLAN ACT FUND – This fund accounts for the activities funded by the State and Local Fiscal Recovery Funds provided by the federal government under the American Rescue Plan Act to respond to the impacts of the COVID-19 pandemic. This fund also includes ARPA funding for Municipal Utility Relief Funding and ARPA Tourism funding passed through from the Commonwealth of Virginia.

PROPRIETARY FUNDS account for operations that are financed in a manner similar to private business enterprises. The Proprietary Fund measurement focus is upon the determination of net income, financial position, and cash flows. Enterprise funds account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of charges to users of such services. The Utility Fund, consisting of the operations for water and sewer services, is the City’s only Enterprise Fund.

FIDUCIARY

FUNDS (Trust, Custodial and Agency Funds) account for assets held by the City unit in a trustee capacity or as an agent or custodian for individuals, private organizations, other governmental units, or other funds. Agency Funds utilize the accrual basis of accounting and do not have a measurement focus. Agency Funds include the Williamsburg Regional Library, the Williamsburg Tricentennial Fund, Economic Development Authority, the Quarterpath Community Development Authority, the Farmers Market, and the Special Welfare Fund.

BUDGETS AND BUDGETARY ACCOUNTING

Formal budgetary integration is employed as a management control device during the year for the General Fund, Capital Improvement Plan Fund, Tourism Fund, Utility Fund, Quarterpath Community Development Authority Fund and Public Assistance Fund. Annual operating budgets are adopted by ordinances and resolutions passed by the City Council for those funds. Budgets are prepared on the same basis of accounting used for financial reporting purposes. The City does not integrate the use of encumbrance accounting in any of its funds. The original budgets and revisions, if any, are authorized at the department level by City Council. The city manager has the authority to transfer funds within the departments, so long as the total appropriation for a department is not adjusted. All appropriations for operating budgets lapse at year-end to the extent that they have been fully expended. As capital projects can be multi-year, funds appropriated by City Council can carry over to future years for projects not completed each year, at the discretion of the city manager.

BASIS OF ACCOUNTING

GOVERNMENTAL FUNDS - Governmental

Funds utilize the modified accrual basis of accounting under which revenues and related assets are recorded when measurable and available to finance operations during the year. Accordingly, real and personal property taxes are recorded as revenues and receivables when billed, net of allowances for uncollectible amounts. Property taxes not collected within 45 days after year-end are reflected as deferred revenues uncollected property taxes. Sales and utility taxes, which are collected by the state or utilities and subsequently remitted to the City, are recognized as revenues and receivables upon collection by the State or utility, which is generally in the

month preceding receipt by the City. Licenses, permits, fines, and rents are recorded as revenues when received. Intergovernmental revenues, consisting primarily of federal, state, and other grants to fund specific expenditures, are recognized when earned or at the time of the specific expenditure. Expenditures are recorded as the related fund liabilities are incurred.

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

Budgets are prepared on the same basis of accounting used for financial reporting purposes (Generally Accepted Accounting Principles). There are some instances wherein 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.

FUNDING STRUCTURE CHART

GOVERNMENTAL FUNDS

GENERAL FUND

PROPRIETARY FUND ALL FUNDS

FIDUCIARY FUND

UTILITY FUND

CAPITAL IMPROVEMENT FUND

QUARTERPATH COMMUNITY DEVELOPMENT AUTHORITY FUND

SPECIAL REVENUE FUND

TOURISM FUND

PUBLIC ASSISTANCE FUNDS

AMERICAN RESCUE PLAN FUND (ARPA)

BUDGET POLICIES

A. FINANCIAL PLANNING POLICIES

1. Balanced Budgets:

a. The general operating fund (General Fund) and the special local option sales tax fund (General Capital Improvement Program, or CIP), Utility Fund operating fund, and the Utility Fund CIP are subject to the annual budget process.

b. 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.

c. The Utility Fund (the City’s only Enterprise Fund type) will be self-supporting.

d. All budgets will be formulated and adopted in conformity with accounting principles generally accepted in the United States of America (US GAAP).

e. The budget process will include coordinating the development of the capital improvement budget with the development of the operating budget.

2. 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.

b. 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.

c. The City will assess the condition of all major capital assets, including buildings, roads, bridges, water and sewer lines, vehicles, and equipment annually.

d. 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.

e. The General Fund will maintain a minimum of 35% of total operating revenues as its unassigned fund balance.

f. 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.

B. REVENUE POLICIES

1. Revenue Diversification:

The City will strive to maintain a diversified and stable revenue system to protect the City from short-run fluctuations in any one revenue source and ensure its ability to provide ongoing services.

a. The City will identify all revenue and grant options available to the City each year.

b. 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.

2. 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.

b. Building permit and inspection fees will be reviewed annually.

c. Recreation program charges will be reviewed annually. In general, all efforts will be made to provide programs and activities at an affordable level for the residents of the Williamsburg area while still recovering a major portion of incidental costs of programs, not to include administrative costs or the use of facilities.

i. Charges for specialty classes such as yoga, aerobics, dance, dog obedience, etc. will be set at a level to encourage maximum participation, and also enable 75% to 80% of program receipts to be used to compensate instructors.

ii. Team sports participation fees will also be set to encourage maximum participation, with approximately 80% to 90% of charges being used to defray costs of officiating, prizes and awards, scorekeepers, and team pictures.

d. 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.

3. 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.

4. Real Estate Review Policy – See Section H

C. EXPENDITURE POLICIES

1. Operating/Capital Expenditure Accountability:

a. The City will finance all current expenditures with current revenues. The City will not shortterm borrow to meet cash-flow needs.

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

c. Capital Improvement Plan budgets will provide for adequate maintenance of capital equipment and facilities and for their orderly replacement.

d. 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.

e. 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.

f. 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.

g. 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:

1. DEBT AS A PERCENTAGE OF ASSESSED VALUE – Outstanding debt divided by real estate assessed values as of the most recent Landbook.

2. DEBT SERVICE AS A PERCENTAGE OF GENERAL FUND OPERATING EXPENDITURES – Total debt service for general government divided by total General Fund Operating Expenditures. Actual is based on actual debt service for the most recent audit fiscal year divided by total General Fund operating expenditures for the same period. General Fund operating expenditures = operating expenditures plus transfers out less any one-time expenditures financed with non-recurring revenues, for example, Coronavirus Act Relief Funds.

3. 10-YEAR PAYOUT RATIO – Calculated by totaling principal payments of general government debt for the next 10 years and dividing by the current outstanding debt.

Other standards adhered to by the City of Williamsburg for General Government debt include the following:

1. A five-year Capital Improvements Plan (CIP) will be developed and updated annually, along with corresponding anticipated funding sources.

2. Capital Improvement Plan projects financed by issuing general obligation bonds or other longterm debt, including lease-purchase obligations, will be repaid within a period not to exceed the expected useful life of the improvement. In consideration of bond issue cost, bond issues shall be appropriately sized, preferably not less than $3 million. Several projects may be grouped in a single bond issue.

3. 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.

4. 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.

5. 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.

E. INVESTMENT POLICY

In recognition of its fiduciary role in the management of all public funds entrusted to its care, it shall be the policy of the City that all investable balances be invested with the same care, skill, prudence, and diligence that a prudent and knowledgeable person would exercise when undertaking an enterprise of like character and aims. Further, it shall be the policy of the City that all investments and investment practices meet or exceed all statutes and guidelines governing the investment of public funds in Virginia, including the Investment of Public Funds Act of Virginia and the guidelines established by the State Treasury Board and the Governmental Accounting Standards Board.

Copies of the City’s comprehensive investment policy, including the objectives, allowable investments, quality, maturity restrictions, prohibited securities, and additional requirements, are available at the Department of Finance.

F. FUND BALANCE POLICY

(Adopted by City Council on June 9, 2011, amended June 9, 2022):

Sound financial management principles require that the City retains sufficient funds to provide a stable financial base at all times. Maintaining adequate fund balance levels is essential to mitigate risks (e.g., revenue shortfalls and unanticipated expenditures), ensure stable tax rates, and protect against reducing service levels. 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 capital funding as credit markets carefully monitor fund balance levels to evaluate creditworthiness.

The Governmental Accounting Standards Board requires that the General Fund fund balance be classified according to five levels of constraints. The following classifications constitute the Fund Balance:

• NONSPENDABLE FUND BALANCE – Amounts that cannot be spent due to form, such as inventories and prepaid amounts, and amounts that must be maintained legally or contractually intact, such as the long-term portion of loans receivable and nonfinancial assets held for sale.

• RESTRICTED FUND BALANCE – Amounts constrained by external parties, constitutional provisions, or enabling legislation for a specific purpose.

• COMMITTED FUND BALANCE – Amounts constrained for a specific purpose by the 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.

• ASSIGNED FUND BALANCE – Amounts constrained for a specific purpose by the city manager, who the City Council has given the delegated authority to assign amounts. The amount reported as assigned should not result in a deficit in the unassigned fund balance.

• UNASSIGNED FUND BALANCE – Amounts not classified as nonspendable, restricted, committed, or assigned. Unassigned fund balance represents the residual fund balance after deducting the nonspendable, restricted, committed, and assigned fund balance categories. 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

• This policy establishes a minimum level for the General Fund unassigned fund balance and a Budget Stabilization Reserve. The General Fund unassigned fund balance shall be maintained at 35% of General Fund operating revenue as shown in the City’s most recent audited Annual Comprehensive Financial Report (Annual Report). Operating revenue will not include any substantial one-time revenue sources (such as Coronavirus Aid, Relief and Economic Security Funds, or American Rescue Plan Funds). The target for the Budget Stabilization Reserve is 5% of General Fund operating revenues (excluding any substantial one-time revenue), as shown in the City’s most recent audited Annual Report.

Funding Requirements of Unassigned Fund Balance of the General Fund

• The Budget Stabilization Reserve and Unassigned Fund Balance will be permitted to provide temporary funding for unforeseen emergency needs. The Budget Stabilization Reserve shall be exhausted before the unassigned fund balance is used.

• The use of unassigned fund balance should be restored as soon as reasonably possible. In determining the expediency of returning unassigned fund balance to the policy level, both the level of funding and the deficit’s size should be considered. The replenishment plan should consider the long-term forecast for both the operating budget and the capital improvement program. If feasible, the unassigned fund balance should be replenished within one or two years of use.

• The city manager shall develop an explicit strategy to replenish the unassigned fund balance as part of each year’s budget and long-term financial plan.

• If the event that requires the use of reserves is not a temporary situation, the strategic plan for replenishing reserves should address how expenditures and revenues will be adjusted to match the new economic reality.

• The strategy development should consider any unintended consequences. Examples to consider are necessary reductions in service levels due to reduced expenditures, increased cost of delaying capital improvements, the potential safety and risk factors, the impact on employee morale or customer service, or other costs associated with staff reductions.

Monitoring and Funding

• 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.

G. TOURISM DEVELOPMENT FUND POLICY

(Adopted by City Council on August 10, 2017, amended February 14, 2019)

SECTION 1. ESTABLISHMENT OF SPECIAL REVENUE FUND AND FISCAL POLICY

1. Special Revenue Fund

a. The Tourism Development Fund (TDF) will be established as a special revenue fund in the City Budget.

b. 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.

c. The TDF annual budget shall include a five-year financial plan, with year one being the budget appropriation and the following four years for planning.

d. Unspent or unallocated funds shall remain in the fund and be a carryover to the next fiscal year.

e. Funds can be used to pay debt service obligations and borrowing expenses associated with TDF projects.

f. Funds are subject to the City audit and Annual Comprehensive Finance Report (ACFR) policies and processes.

SECTION 2. TOURISM DEVELOPMENT FUND PURPOSE AND ELIGIBLE EXPENDITURES

1. Purpose – The purpose of the Tourism Development Fund (TDF) is to increase patronage to restaurants, attractions, hotels, and events in the City of Williamsburg through financial assistance and reinvestment in tourism products, place-making projects, special events, and public-private partnerships.

2. Types of Expenditures Allowed

a. Development, expansion, or renovation of tourism products and infrastructure for tourism products.

b. Place-making projects and events.

c. Support projects and programs of the Economic Development Authority (EDA) for for-profit companies that meet the eligibility criteria and receive recommendations for funding.

d. Administrative costs of up to 10% shall be retained by the City.

3. Examples of Eligible Products

a. Streetscape renovations and enhancements

b. Transit improvements (bike share, pedestrian access, enhanced bus shelters)

c. Convention and group meeting facilities

d. Outdoor and indoor recreation facilities and amenities

e. Public parks

f. Tourism venues

g. Business improvement grants (through EDA)

h. Public art and place-making

i. Special events grants and marketing

j. Visitor infrastructure

k. Culinary arts incubators

l. 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 recommendations to City Council.

a. Phase 1 Application – At a minimum, the Phase 1 application will include information on the applying organization, amount of funding requested, identify if the project is new or an expansion, a project description, and the initial project budget and construction values.

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.

2. Process requests for funding from the Tourism Development Fund shall follow the following process:

a. Submission of Phase 1 applications in March.

b. Submission of Phase 2 applications in May.

c. TDF Review Committee application review, interviews, and site visits in June and July.

d. TDF Review Committee application recommendation to City Council provided to the city manager in September.

e. City Council considers approval of projects in September.

f. 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-year terms. TDF Review Committee members are eligible for re-appointment to serve three 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 members, with three members representing the tourism industry and two 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.

H. REAL ESTATE REVIEW POLICY

(Adopted by City Council June 10, 2021)

The Real Estate Tax Rate Review Policy commits to maintain a fair real property tax rate to appropriately fund the City government’s services and initiatives, maintain an adequate reserve, and provide economic stability to the residents and businesses in the City.

The City of Williamsburg complies with Title 58.1, Subtitle III, Chapter 32, Article 9, Section 58.13321 A of the Code of Virginia, which requires cities to reduce their tax rate so that the revenue generated on reassessments (less new construction) is no more than 101% of the previous year’s tax levy. In lieu of reducing the tax rate, a city shall give notice of a proposed real property tax increase and public hearing.

Annually, as a part of the budget development process, the City shall review the real property tax rate for increase or reduction. The review shall include consideration of the following variables presented in priority order:

1. Reserve Balance – Projected balances for the unassigned fund balances in the General Fund and the Capital Improvement Fund (Sales Tax Fund)

2. Budget Stabilization – projected balances in the:

a. General Fund budget stabilization line,

b. the Capital Improvement Fund Plan stabilization line, and

c. the Capital Improvement Fund Plan School CIP stabilization line

3. Fiscal Health – The year-end balances in each of the five years depicted in the five-year financial plan for the General Fund and Capital Fund

4. Assessed Value – Increase or decrease in the average assessed value resulting in an effective real property tax rate increase or decrease

5. Economic Conditions – Anticipated changes in economic conditions on a national, state, or local level, such as a depression or a recession

OBJECTIVES OF THE BUDGET PRACTICE EACH YEAR:

The City’s operating revenue projections will be reviewed annually to determine if the projections for both the current budget year and the long-term forecast are modestly conservative and aligned with the economic forecast for the region. Indicators to be considered, but not limited to, are Consumer Price Index (CPI), employment rates, and established and reputable forecast from nonbiased industry experts including, but not limited to, the hotel and travel industry.

Budgets will be developed to strategically achieve City Council’s Goals, Initiatives, and Objectives. The City’s operating expenditures will be reviewed, and projections verified in regards to contractual increases, inflationary increases, compensation packages that are sufficient to attract and retain quality employees and are competitive with other public-sector employers, and personnel budgeted at levels necessary for providing quality services. Budgets will not include unnecessary or excessive spending and costs. Costs associated with new services or increased service levels will be identified for City Council’s consideration.

The City’s Capital Improvement Plan will include projects consistent with City Council’s Goals, Initiatives, and Outcomes developed during the strategic planning process. The plan should include projects that maintain the City’s facilities and infrastructure; grow, maintain, or diversify the City’s economic base; support the City’s quality of services; and improve the quality of life for residents and visitors. Care should be taken to ensure the plan does not increase the cost in future budgets by delaying the necessary maintenance of the City’s assets.

The City maintains compliance with legal requirements and Fiscal Policies, particularly the Fund Balance and Debt Policies.

I. UTILITY WORKING CAPITAL POLICY

(Amended June 10, 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.

APPENDIX RESOLUTION NO. 23-02

BUDGET ADOPTION FISCAL YEAR 2025

WHEREAS a proposed budget for the City of Williamsburg for the fiscal year ending June 30, 2025, has been prepared in accordance with § 15.2-2503, et. seq. of the Code of Virginia (1950), as amended (the “Code”), and as required by Code § 15.2-2506 a brief synopsis thereof has been duly published and a public hearing has been held at the regular meeting of City Council held on April 11, 2024; and

WHEREAS, the proposed budget for the fiscal year ending June 30, 2025, is based upon an increase in the City’s total assessed value of real property and maintaining the real estate tax rate at $0.62 per $100.00 of assessed value; and

WHEREAS, at its April 11, 2024 session, and as required by Code § 58.1 Chapter 32-3321, City Council held a separate duly advertised public hearing regarding the increase in the total assessed value of real property; and

WHEREAS, based upon comments received from the public attending each of such hearings, and further based upon all information known to City Council regarding the financial needs of the City for such fiscal year:

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Williamsburg hereby adopts the proposed budget considered at the April 11, 2024 budget hearing with amendments as described in Exhibit 1.

A copy of the adopted budget shall be certified by and maintained by the Clerk of Council as part of the minutes of this May 9, 2024 session of City Council.

BE IT FURTHER RESOLVED, by the City Council of the City of Williamsburg, Virginia:

1. The City’s real estate tax rate shall be $0.62 per $100.00 of assessed value of taxable real estate.

2. That revenues and expenditures are hereby appropriated by Fund as set forth in Schedule A, entitled: “Adopted Budget - Fiscal Year Commencing July 1, 2024”.

3. That taxes shall be levied in the classifications and for the amounts set forth in Schedule B, entitled: “Local Tax Levies - Fiscal Year 2025”.

4. That revenues and expenditures for capital projects are hereby appropriated as set forth in Schedule C, entitled: “Capital Improvements Fiscal Year 2025”.

5. That the number of full-time equivalent positions set forth in Schedule D entitled “Authorized Full-Time Equivalent Positions FY 2025” shall be the maximum number of positions authorized for the various departments and divisions of the City during Fiscal Year 2025, and the number may be changed as authorized by the City Council. To improve the effectiveness and efficiency of service

delivery, the City Manager is authorized to transfer or change existing positions throughout the fiscal year as may be necessary to implement organizational goals.

6. Flexible budgets are hereby authorized whereby appropriations may be increased to the extent that actual revenues exceed the original revenue budget amount. This provision shall apply to the following:

Appropriation

ATL Fire Equipment

Four for Life EMS Equipment

Litter Prevention and Recycling

EMS Scholarships

Revenue

Aid to Localities — Fire Equipment

Four for Life Grant

DEQ — Litter Prevention and Recycling Grant

VA Department of Health — EMS

Asset Forfeiture Department of Justice

Compensation for Special Events — Police Department

Overtime Police Services

Compensation for Special Events — Fire Department Overtime Fire Services

Expenditure Related to Repair

Insurance Recoveries

7. That EMS Recovery rates will be set at 150% of the Medicare Part B Ambulance Fee Schedule.

8. That the City Manager shall administer this budget in strict adherence to the Charter and Code of the City of Williamsburg, as amended, and the laws of the Commonwealth of Virginia. Amendments to the budget as adopted shall be only by Resolution, provided further that the City Manager is authorized to approve transfers of appropriated expenditures between object codes within fund groups as may be necessary to carry out the work of the City as directed by the City Council during the coming fiscal year.

9. This resolution shall take effect upon its adoption by City Council.

PASSED AND ADOPTED by the City Council of the City of Williamsburg, Virginia, on May 9, 2024.

DUSTIE McCAY, CITY COUNCIL CLERK

DOUGLAS PONS, MAYOR

OPERATING & CAPITAL BUDGETS

EXHIBIT 1 - SUMMARY OF REVISIONS TO PROPOSED BUDGET AS OF 5/9/2024

$ $360,500

EXHIBIT 1 - SUMMARY OF REVISIONS TO PROPOSED BUDGET AS OF 5/9/2024 (CONTINUED)

CAPITAL IMPROVEMENT PLAN FUND (SALES TAX)

UTILITY FUND

TOURISM FUND: NO CHANGES

Initial Proposed Revenues $ 5,850,000

5,850,000

PUBLIC ASSISTANCE FUND: NO CHANGES

Initial Proposed Revenues $ 3,766,485

3,766,485

QUARTERPATH CDA FUND: NO CHANGES

Initial

SCHEDULE A - ADOPTED BUDGET FISCAL YEAR COMMENCING JULY 1, 2024

SCHEDULE A - ADOPTED BUDGET FISCAL YEAR COMMENCING JULY 1, 2024 (CONTINUED)

PUBLIC ASSISTANCE FUND

QUARTERPATH CDA – FIDUCIARY FUND

Assessments) $ 380,000 Total Expenditures $ 380,000

SCHEDULE B - LOCAL TAX LEVIES FISCAL YEAR 2025

THE FOLLOWING TAX LEVIES FOR THE TAX YEAR BEGINNING JULY 1, 2024

ON $100.00 OF ASSESSED VALUE OF TAXABLE REAL ESTATE, THE RATE SHALL BE $.62.

1. On purchase of electricity, the rate shall be $.70/month plus $.007468 per kWh for residential, and $1.15/month plus $.006947 per kWh for commercial and industrial users. The maximum charge for residential users is $1.00 per month and $20.00 per month for commercial and industrial users.

2. On purchase of gas, other than propane, the rate shall be $.70/month plus $.014 per ccf for residential users and $1.15/month plus $.0243 per ccf for commercial and industrial users. The maximum charge for residential users is $1.00 per month and $20.00 per month for commercial and industrial users.

3. On purchase of Transient Lodging, the rate shall be five (5) percent of the total amount paid for lodging.

4. On purchase of “meals,” the rate shall be five (5) percent of the total amount paid for meals.

5. On purchase of cigarettes, the rate shall be two cents ($.02) per cigarette for each cigarette sold in the city (forty cents ($.40) per pack of twenty (20) cigarettes).

THE FOLLOWING TAX LEVIES FOR THE TAX YEAR BEGINNING JANUARY 1, 2023

1. On $100.00 of assessed value of taxable tangible personal property, including the property specifically classified by Section 58.1 3506 and Section 58.1 3507 of the Code of Virginia, the rate shall be $3.50. Assessed value of tangible personal property, including machinery and tools, but exclusive of motor vehicles will be 30% of acquisition cost. The assessed value of motor vehicles will be 100% of the J.D. Power (formerly NADA) average loan value. Motor vehicles specially equipped to provide transportation for physically disabled individuals, in compliance with City Code Section 18-29, shall be exempt from personal property taxation if such motor vehicle is licensed with special plates pursuant to Section 46.2-731 of the Code of Virginia, as amended. One motor vehicle owned and regularly used for transportation by any disabled veteran of the United Armed Forces (as defined by and in compliance with City Code Section 18-30) shall be exempt from personal property taxation.

2. On qualifying vehicles with assessed values of more than $1,000, Tax Relief shall be set at 35% and applied to the first $20,000 in value of each qualifying vehicle pursuant to Chapter 25 of Title 15.2 of the Code of Virginia.

3. On each $100.00 of bank net capital assessed as provided by law, the rate shall be eighty (80) cents per $100.00 as authorized by Sections 58.1 1208 and 58.1 1211 of the Code of Virginia.

The above tax rates shall also be applicable to real and tangible personal property of public service corporations, based upon the assessments generated annually by the State Corporation Commission, and duly certified.

SCHEDULE C - CAPITAL IMPROVEMENTS FISCAL YEAR 2025

SCHEDULE D - TOTAL CITY EMPLOYEES FISCAL YEAR 2024

APPENDIX

UTILITY FUND WATER & SEWER ANALYSIS FY25-29

The FY25-29 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 $5.30/1,000 gallons. The City does not have a separate rate for sewer.

A. EXPENSES OUTLOOK

1. CAPITAL BUDGET

A. WATER SYSTEM – In an effort to identify future capital improvement needs, the City has recently begun developing a Utility Master Plan. The master plan will provide a roadmap for the City to plan improvements and upgrades to meet the water and wastewater system’s current and future needs. Once these needs are identified, they will be programmed into future years of the City’s Capital Improvement Plan. Currently, the proposed five-year capital expenses for the water system amount to approximately $7.1 million, though some priorities may change with the completion of the master plan. The large projects include the Waller Mill Dam Project and water main improvements along Capitol Landing Road, which will be funded via a transfer from the Utility Fund to the Capital Fund. Capital debt service is the other driver in capital expenses affecting the water rate.

B. SEWER SYSTEM – For the sanitary sewer capital side of the Utility Fund, a regional approach has been taken, and the localities in the Hampton Roads Sanitation District (HRSD) service areas have signed an MOU with HRSD regarding Sanitary Sewer Overflows (SSOs). The agreement designates HRSD as responsible for handling large cost items to control overflows in the entire service area of HRSD, while the City is responsible for addressing its own capital improvement needs for the City-owned sewer system. HRSD will develop and implement the long-range Regional Wet Weather Management Plan (RWWMP). In response to developing the RWWMP, the District has embarked on the Safe Water Initiative for Tomorrow (SWIFT) project. Essentially highly treated wastewater is pumped into the ground instead of being discharged to the rivers and eventually to the Chesapeake Bay. This initiative potentially solves several issues, including making more groundwater available, helping to reduce land subsidence, and substantially reducing nutrients to our rivers. This is a long-term costly project but with tremendous benefits. Rates established by HRSD will continue to increase for the foreseeable future.

While HRSD assumes responsibility for controlling sewer overflows region-wide, the City is responsible for the operation and maintenance of its own infrastructure and assets and will still need to budget for capital expenses to keep the infrastructure in good repair.

2. OPERATING BUDGET

On the operating side, the Utility expects to provide a modest increase (2%-5%/year) in expenses over the next five-year planning period though we are still adjusting to large cost increases due to previous years’ inflation. Future expense increases are due to regulatory requirements primarily aimed at water treatment at the Plant, an aging infrastructure, personnel expenses, and economic

conditions, including inflation and increased interest rates. Regulatory requirements continue to affect Water Plant operations as more testing is mandated; in some cases, Water Plant procedures must be modified. The aging infrastructure requires more inspection and maintenance, and the City is proactive in maintaining and repairing/replacing infrastructure. Expansion of the water and sewer systems, e.g., High Street, Quarterpath at Williamsburg, and York County developments, require more effort to operate and maintain.

B. REVENUE OUTLOOK

1. GROWTH IN WATER DEMAND

Water demand in previous years has remained relatively flat because of the emphasis on water conservation by way of water-saving fixtures. The temporary decline in consumption due to the pandemic has reversed and consumption has returned to pre-pandemic levels with a slight increase due to the completion of new development projects. Potential revenue from JCSA was not included since water sales to the Authority are on an emergency basis only.

2. WATER AND SEWER FEES

The fees are broken into three areas: availability fees, Hampton Roads Sanitation District (HRSD) fees and connection fees. The availability fees are designed to have new development pay for capital improvements which primarily benefit future customers. The HRSD wastewater facility charge is for new connections and covers the cost of treatment capacity expansion, line extensions and pump stations. The third fee is the connection fee which is the construction cost of the City installing the water and sewer connections to the customer’s property line.

The availability fees are based on meter size to reflect capacity and demand on the system. Several years ago, the City increased the fees substantially. This increase was predicated on new growth, paying equitably in the growth of the system including securing a new water supply and the expenses associated with the capital investment in the utility system. A review of the City’s fees compared to other water purveyors in Virginia shows our fee structure to be in the average range. An increase in availability fees is not recommended for FY25.

HRSD establishes its 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 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. 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 FY25 since the fees are representative of the actual costs of constructing water and sewer service connections. The City’s connection fees are in line with other water and sewer purveyors in the region.

RATE ANALYSIS

Working capital projections were developed for the next five-year period through 2029. The year-end working capital is essentially the Fund’s cash balance - the difference between short-term assets and liabilities.

Exhibit 1 shows working capital projections with no rate increase over the five-year study period. It was developed using 0.5% increases in revenue and 2% in expenses over the five-year period. Capital improvement expenses are based on recently submitted Fiscal Year 2025-2029 CIP budget figures. Debt service and estimated water purchase costs are shown for the long-term water contract with NNWW.

Exhibit 1 shows a reasonable estimated working capital balance each year over the study period but under the City’s adopted target working capital policy. The policy states that the target working capital equals 75% (270 days, based on 360 days) of operating and maintenance expenses, not including depreciation, capital expenses, and debt service. Although working capital is estimated to be under the target policy for future years, the City’s current working capital meets the policy, so a rate increase is not recommended for FY25. Maintaining a strong working capital balance is necessary to continue a viable enterprise and working capital will be closely monitored.

While a rate increase is not proposed for FY25, a rate increase will likely be necessary in the next year to keep the Utility Fund enterprise fiscally sound. Furthermore, though no rate increase is recommended, the community will likely experience an increase in their bills due to an anticipated HRSD rate increase for FY25. Proposed FY25 HRSD rates were not available at the time of this report.

A comparison chart, prepared by the Hampton Roads Planning Commission, comparing the utility bills for other Hampton Roads communities is presented in Exhibit 2. Although the other localities are also in the process of evaluating rates for FY25, rates currently in place (FY23) are used for comparison purposes. Williamsburg remains well below all other Hampton Roads communities.

R. JACKSON REED DIRECTOR OF PUBLIC WORKS & UTILITIES

CITY OF WILLIAMSBURG WATER & SYSTEM OPERATIONS – CASH FLOWS

Assumptions:

0.5%

2.0% Growth in

FY 2023 WATER & SEWER RATES FOR LOCALITIES IN HAMPTON ROADS

FY2023 Water and Sewer rates for each locality within Hampton Roads. Total rates are labeled at the top of each bar. Totals were calculated as the sum of the locality water (blue) and sewer (yellow) contributions in addition to the HRSD bill (green). The monthly bill was calculated for 5,000 gallons used by a single-family residence.

Monthly Cost for 5,000 Gallons

Source: Hampton Roads Planning District Commission

FY25 OPERATING BUDGET STATISTICAL

PROPERTY TAX RATES

APPENDIX GLOSSARY

ACCOUNTING SYSTEM – The total set of records and procedures that are used to record, classify, and report information on the financial status and operations of the City.

ACCRUAL BASIS OF ACCOUNTING – The method of accounting under which revenues are recorded when they are earned (whether cash is received at that time) and expenditures are recorded when goods and services are received (whether cash disbursements are made at that time).

ACCOUNT NUMBER – A numerical code identifying Revenues and Expenditures by Fund, Department, Activity, Type and Object.

ACTIVITY – One of the tasks, goals, etc., of a departmental program.

ALLOCATE – To set apart or earmark for a specific purpose.

APPROPRIATION – An authorization granted by the City Council to make expenditures and to incur obligations for purposes specified in the budget.

AMERICAN RESCUE PLAN ACT OF 2021 (ARPA) – Law signed on March 22, 2021, to provide funding to mitigate the continuing effects of the COVID-19 pandemic.

AMERICAN RESCUE PLAN FUND (ARP) – Fund created June 2021 to account for revenue and expenditures of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF).

ASSESSMENT – The value set by the city assessor annually for a particular real property in the City.

BALANCED BUDGET – The city manager annually proposes, and the City Council adopts, a budget or financial plan for the upcoming year in which the revenues available, including any available fund balance from prior years, match or exceed the projected expenditures.

BOND – A type of financial security typically sold to finance capital improvement projects. Bonds evidence the issuer’s obligation to repay a specified principal amount on a set maturity date, together with interest at a stated rate, or according to a formula that determines that rate.

BOND RATING – An evaluation performed by an independent rating service of the credit quality of bonds issued. Ratings are intended to measure the probability of timely repayment of principal and interest on municipal securities.

BUDGET – A policy-setting document establishing a comprehensive plan for financial operations. The plan details an estimate of proposed expenditures for a given period and the proposed means of financing them. The City’s annual budget is established by City Council with a budget resolution.

BUDGET REVISION – A formal change in the total amount of budgeted expenditures during a fiscal year by action of City Council.

BUDGET STABILIZATION – Funds that may be used at City Council’s discretion to address temporary cash flow shortages during economic downturns, to fund one-time opportunities, and to provide flexibility in funding opportunities that help achieve the City’s goals.

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 that are intended to continue to be held or used, such as land, buildings, infrastructure, vehicles, machinery, furniture, and other equipment.

CAPITAL IMPROVEMENT PLAN FUND (CIP)

– A five-year program developed to guide spending for the scheduled major capital improvements for the upcoming year, such as, but not limited to, buildings, parks, and streets. The CIP also identifies financing sources for these projects. The CIP budget is adopted as a one-year appropriation as part of the five-year plan to authorize expenditures for the projects in the first year of the program. In Williamsburg, the CIP Fund was formerly known as the Sales Tax Fund as the 1% retail sales tax revenue returned to the locality from the Commonwealth of Virginia are budgeted in this fund.

CAPITAL

PROJECT

– A long-term, capitalintensive project that is relatively large and permanent in nature. For example: street improvements, sidewalks, bridge rehabilitation, buildings, park improvements, and City vehicles. Capital improvements are accounted for in either the Capital Improvement Plan Fund for general improvements, or the Utility Capital Improvement Fund for water- and sewer-related projects.

CARRYOVER – Refers to the process of transferring specific funds and obligations previously approved by City Council from the end of one fiscal year to the next fiscal year.

COMMUNITY DEVELOPMENT BLOCK GRANT PROGRAM,

(CDBG) – A grant program funded by the U.S. Deptartment of Housing & Urban Development (HUD). These grant funds are used in the City to improve housing, neighborhoods, and economic conditions of the

City’s low- and moderate-income residents. The City works exclusively with the Williamsburg Redevelopment & Housing Authority (WRHA), as the agency receives federal funds directly for CDBG projects.

CONSTITUTIONAL OFFICES – The offices or agencies directed by elected officials whose positions (sheriff, treasurer, Commissioner of the Revenue, etc.) are established by the Constitution of the Commonwealth of Virginia or its statutes.

CONTINGENCY

ACCOUNT – A budgetary reserve set aside for emergencies or unforeseen expenditures.

CONTRACTUAL SERVICE – An expenditure for services performed by a non-employee. For example: computer, building, and copy machine maintenance, special studies, etc.

CARES – Coronavirus Aid, Relief, and Economic Security Act signed into law on March 27, 2020, to provide funding to alleviate the economic effects of the COVID-19 pandemic.

COVID-19 – The name given by the World Health Organization (WHO) on February 11, 2020, for the disease caused by the novel coronavirus SARS-CoV-2. COVID-19 emerged in December 2019 and caused a worldwide pandemic with health, economic, and social implications.

DEBT SERVICE – The annual payment of principal and interest that the City pays on funds borrowed for capital projects.

DEFICIT – The excess of an entity’s liabilities over its assets or the excess of expenditures over revenues during a single accounting period.

DEPARTMENT – The department is the primary administrative unit in City operations. Each is directed by a department head. Departments are generally composed of divisions of activities that share a common purpose.

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, that provides funding for the ongoing economic consequences of the COVID-19 pandemic, requirements for expanded sick leave, and other provisions.

FINANCIAL POLICY – The City’s policy in respect to taxes, spending, and debt management as related to the provision of City services, programs, and capital investment and financing.

FISCAL YEAR – The 12-month period on which the City operates its financial affairs. At the end of the period, the City determines its financial position and results of its operations. The City of Williamsburg’s fiscal year is July 1 through June 30.

FIXED ASSET – An expenditure for a good that has an expected life of more than one year and the cost of which is over $5,000. Examples include real property, office equipment, and vehicles.

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 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

(GIO) – To advance the City’s vision, every two years the Williamsburg City Council identifies and adopts new strategic objectives for City government. The biennial Goals, Initiatives, and Outcomes (GIOs) provide an expression of City priorities, as specific and measurable as possible, covering a two-year period.

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.

GOVERNMENTAL FUNDS – Funds generally used to account for tax-supported activities. There are five different types of governmental funds: the general fund, special revenue funds, debt service funds, capital projects funds, and permanent funds.

GRANT – A contribution by a government or other organization to support a particular function.

HISTORIC SALES TAX – A retail sales and use tax of 1% imposed in the Historic Triangle enacted by the General Assembly of Virginia in section 58.1-603.2 of the Code of Virginia. Fifty percent of the revenue is deposited into the Historic Triangle Marketing Fund, and the other 50% 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.

HISTORIC TRIANGLE MARKETING FUND –

Funded by one-half or the 1% sales tax imposed by section 58.1-603.2 of the Virginia Code and one-half of the transient occupancy tax imposed by section58.1-3828.3 (C) of the Virginia Code. Money in the fund is to be used solely for marketing, advertising, and promoting the Historic Triangle Area as an overnight tourism destination.

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.).

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 comprises personally owned vehicles, as well as corporate property and business equipment. Examples include automobiles, motorcycles, trailers, boats, airplanes, business furnishings, and manufacturing equipment.

REAL PROPERTY – Real estate, including land and improvements, classified for purposes of assessment.

RESTRICTED FUND BALANCE – Amounts constrained for a specific purpose by external parties, constitutional provision, or enabling legislation.

REVENUE – Funds that the government receives as income. It may include taxes, fees for services, fines, receipts from other governments grants and interest income.

SALES TAX FUND – see CAPITAL IMPROVEMENT PLAN.

SPECIAL REVENUE FUND – A governmental fund used to account for the proceeds of specific revenue sources that are legally restricted or committed to expenditure for specific purpose such as grants for specific programs.

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.

TAX BASE – The total market value of real property (land, buildings, and related improvements), public service corporation property, and personal property (cars, boats, and business tangible equipment) in the City.

TAX LEVY – The total amount to be raised by either real or personal property taxes.

TAX RATE – The amount of taxes levied on a specific unit of cost (e.g., tax per $100 of assessed valuation, either real or personal property).

TAX

RATE LIMIT

TAX

RATE – The maximum legal property tax rate at which a municipality may levy a tax. The limit may apply to taxes raised for a particular purpose or for general purposed. In Virginia, this is generally established in the State Code and by the governing authority (City Council).

TOURISM FUND – A Special Revenue Fund used to account for revenues and expenditures per City Council’s Tourism Development Fund Policy. Revenues of this fund include a transfer from the General Fund in support of tourism, one-half of the 1% Historic Triangle Sales Tax, and one-half of the $2 Lodging Tax.

TRANSFER – A transfer is a movement of monies from one fund, activity, department, or account to another. This includes budgetary funds and/or movement of assets.

UNASSIGNED FUND BALANCE – Fund balance that is available for any purpose. For the general fund, amounts not classified as nonspendable, restricted, committed, or assigned. The general fund is the only fund that would report a positive amount in unassigned fund balance.

VIRGINIA RETIREMENT SYSTEM (VRS)

– The state retirement system for public employees that provides its members with benefits at retirement or upon disability or death. Funding of the plan is provided by a 5% contribution from City employees and contributions from the City.

WORKING CAPITAL – Current assets less current liabilities. This measure indicates the relatively liquid portion of total enterprise fund capital, which constitutes a margin or buffer for meeting obligations.

WORKLOAD MEASURES – Represent the numerical inputs, outputs and/or outcomes of City operating programs.

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 Plan

CSA – Children’s Services Act

DEQ – Department of Environmental Quality

DMV – Department of Motor Vehicles

DORA – Designated Outdoor Refreshment Area

EDA – Economic Development Authority

FFCRA – Families First Coronavirus Response Act

FHWA – Federal Highway Administration

FOIA – Freedom of Information Act

FTE – Full-Time Equivalent

FY – Fiscal Year. The City’s FY begins July 1 each year.

GAAP – Generally Accepted Accounting Principles

GASB – Governmental Accounting Standards Board

GFOA – Government Finance Officers Association of the United States and Canada

GIO – Goals, Initiatives, and Outcomes

HTRFA – Historic Triangle Recreational Facilities Authority

IT – Information Technology

JCC – James City County

PC – Planning Commission

RFP – Request for Proposal

SBITA – Subscription-Based Information Technology Arrangement

SLFRF – State and Local Fiscal Recovery Funds

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