FY 26 Approved BudgetAPPROVED BUDGET
for Fiscal Year 2026
Derek Kitts
District B
Steve Fijalkowski
Vice Chair
District C
Sara Bohn
District A
April DeMotts
Chair
District G
Anthony Grafsky
District E
Mary Biggs
District F
Todd King
District D
Angela M. Hill | County Administrator
Christopher S. Lawrence | Deputy County Administrator
Scott A. Woodrum | Assistant County Administrator
Terri T. Mitchell | Chief Financial Officer
Marc M. Magruder | Director of Management and Budget
Robin C. Meade | Budget Manager
Jody R. Parsons | Budget Manager
Susan S. Dickerson | Administrative Coordinator
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
COVER IMAGE
Scenic view of the Pilot area of Montgomery County.
APPROVED BUDGET
for Fiscal Year 2026
BUDGET MESSAGEBUDGET MESSAGE
March 10, 2025
Dear Honorable Members of the Board of Supervisors:
The proposed Fiscal Year 2026 (FY 26) budget focuses on a strategic funding plan that addresses
Montgomery County's growing population and corresponding needs. In addition, it emphasizes our
commitment to providing superior customer service and the priorities outlined by you, the Board of
Supervisors. With each budget, it is our responsibility to balance the available and limited resources with
the identified needs.
Annual needs and requests for funding fall into four main categories: Montgomery County Public
Schools; public safety; other general government functions; and outside agencies. The needs and overall
budget requests for FY 26 once again exceed available resources. However, in the information that
follows, I have provided a proposed budget that addresses recognized needs within the constraints of the
available funding.
Proposed FY 26 Budget: $268.6 Million, 75 Cent Tax Rate
For FY 26, I am proposing a total budget of $268.6 million, an increase of $14 million, or 5.5 percent over
the originally adopted Fiscal Year 2025 (FY 25) budget, with the real estate tax rate remaining at 75 cents
per $100 of assessed value. It is important to note that while the budget has increased by $14 million, new
revenue available for FY 26 is $11.2 million. After the County adopted the approved FY 25 budget and tax
rate in April of 2024, the state allocated an additional $2.8 million for MCPS, which provided additional
funding for use in FY 25 and brought the total FY 25 budget to $257.4 million.
Of the proposed budget amount, I am recommending $180.1 million, 67 percent, be allocated to
Montgomery County Public Schools ($160.4 million for school operating, school capital, and school
nutrition funds plus $19.7 million for school debt service). I am recommending the remaining 33 percent
be used to fund public safety; general government administration; judicial administration; general
services; health and welfare; parks, recreation, and cultural; community development; and other
agencies.
Funding Sources: $11.2 Million in New Revenue
Currently, we are projecting $11.2 million in new revenue for FY 26. Funding sources for the proposed
budget are from three areas: undesignated revenue; designated funds primarily from the state that are
earmarked for specific purposes; and unallocated FY 25 funding. Of that total, $7.7 million is
undesignated revenue.
ii
Designated funds, which include local fees, state funding, and federal grants, are expected to increase by
3.2 percent in FY 26. Additional state funding for Montgomery County Public Schools totals $2.2 million
for FY 26.
FY 25 was unique in that after the County’s tax rate was set, the state allocated more funding to MCPS
than we anticipated. This resulted in additional unallocated funding of $1.6 million in the FY 25 budget.
The County was able to use a significant portion of these funds to approve eight new deputy positions for
the Montgomery County Jail, fulfilling the Sheriff's November 2024 request for critical public safety
support. Another portion of these funds was used in the base budget to annualize the cost of 12 career
firefighters and the Deputy Chief of Training, as FY 25 included 10 months of funding to implement this
initiative.
Proposed Funding: $268.6 Million
The Board and I have worked intentionally together throughout the year to bring clarity to the County’s
vision and priorities. The proposed FY 26 budget is a direct result of our collaborative work and shared
direction. Our priorities are consistent, yet our community's growth has required us to adapt. The need
for increased public safety funding has resulted in a slight adjustment to the recommended allocation
between public education and public safety. Nevertheless, public education maintains its historical
allocation, comprising approximately two-thirds of the total County budget in FY 26.
Of the proposed $268.6 million budget, I am recommending:
• $160.4 million for Montgomery County Public Schools to include the school operating budget; the
school nutrition fund; and the school capital fund;
• $29.4 million for public safety, which includes the Sheriff’s Office; Western Virginia Regional Jail
Authority; Montgomery County Fire and EMS Department; Volunteer Fire and Rescue Agencies;
and the Animal Care and Adoption Center;
iii
• $45 million for general government functions to include funding for general government
administration; judicial administration; general services; health and welfare; parks, recreation,
and cultural; and community development;
• $5 million for the County Capital Fund;
• $24.8 million for debt service ($5.1 million for County and $19.7 million for MCPS); and
• $3.5 million for outside agencies.
During the County’s budget analysis, we identified $1.4 million in one-time funding requests. These
include fire and EMS equipment and vehicles, software upgrades, two vehicle replacements, and the local
VA250 initiative. These costs, which align with our priorities and support our desire to provide superior
customer service, are outlined beginning on page 33 of the proposed budget document and will be
presented to the Board for approval after the budget is adopted.
Montgomery County Public Schools: $180.1 Million
Historically, the County has allocated more than two-thirds of the overall budget to Montgomery County
Public Schools, leaving the remainder to fund public safety; general government administration; judicial
administration; general services; health and welfare; parks, recreation, and cultural; community
development; and other agencies.
Given public school education is one of the Board’s main priorities, I am proposing a significant sum of the
County’s overall budget continue to be allocated for MCPS. The FY 26 proposed budget includes $2.75
million in new funding for the MCPS operating fund, which will be allocated from the $7.7 million in new
undesignated County revenue. Increased state and federal funding of $2.3 million is also included for
MCPS, bringing the total proposed increase to slightly over $5 million based on the estimated state
funding. MCPS requested $5.4 million in increased funding for the school operating fund and $1.25 million
for the school nutrition fund, resulting in a total request of $6.6 million from the County for FY 26. The
iv
proposed budget includes 2.5 cents ($3.1 million) of the real estate tax rate to be earmarked for MCPS capital
projects.
On Monday, March 17, a joint meeting with the Board of Supervisors and the School Board is scheduled
to discuss the FY 26 budget. This is an additional opportunity to foster collaboration while addressing
both the needs of the public schools and the County.
The chart provided illustrates the total new designated and undesignated annual revenue allocation and
demonstrates the County’s commitment to consistently providing a significant portion of new revenue to
MCPS. It is important to note the state provides designated funding to public schools that far exceeds the
amount of designated state funding provided to localities. While public education is one of the Board’s
main priorities, we must balance our limited undesignated revenue as we strive to fund other priorities
and identified needs, such as public safety.
In Fiscal Year 2023, the County began funding paid EMS for the first time ever, providing 24/7 coverage
in Eastern Montgomery and the Riner area. In FY 25, the County responded to growing public safety
needs in Eastern Montgomery by providing career firefighters from 7 a.m. to 7 p.m., seven days a week.
Proposed funding for FY 26 includes costs for eight deputies for the Montgomery County Jail; one
investigator for the Sheriff’s Office; and 12 additional paid firefighters to provide 24-hour fire service in
Eastern Montgomery.
Public Safety: $29.4 Million
In FY 26, I am proposing 11 percent of the overall budget be allocated to fund public safety needs. Public
safety includes the Sheriff’s Office; Western Virginia Regional Jail Authority; Fire and EMS Department;
Volunteer Fire and Rescue Agencies; and the Animal Care and Adoption Center. In total, I am
recommending $29.4 million in funding for public safety in FY 26.
v
Sheriff’s Office
The FY 26 proposed budget allocates $1.6 million in additional funding to address the needs
identified in the Sheriff’s Office, which include: staffing; adding funds in the vehicle replacement
budget; and increased costs to support the camera and interview video systems.
Included is approximately $700,000 to fund eight positions in the Montgomery County Jail,
which addresses staffing needs. In addition, I am proposing an investigator position to allow the
Sheriff’s office more capacity to focus on the increased number of cybercrimes.
Western Virginia Regional Jail Authority
I am proposing we allocate approximately $550,000 in additional funding for the Western
Virginia Regional Jail Authority to cover the per diem costs based on the number of inmates
housed at the jail, as well as the County’s portion of the debt service payment. Both the per diem
cost and the number of inmates are estimated to increase in FY 26.
Fire and EMS Department
When citizens need emergency assistance, it is our duty to respond in a timely manner with
trained professionals. As a result, I am proposing $1.15 million to fund 24-hour fire service in
Elliston. In total, 13 positions are proposed to include four firefighter EMTs; four firefighter
paramedics; two fire captains; and two fire lieutenants. To assist with the increased associated
clerical duties, I am recommending an additional administrative coordinator position as well.
Volunteer Fire and Rescue Agencies
Montgomery County values the individuals who serve their community by volunteering as fire
and rescue first responders. The County provides annual operating budgets to nine volunteer fire
and rescue stations. For FY 26, I am recommending $1.6 million for recurring fire and rescue
vi
operational needs, which includes approximately $65,000 in additional money, as well as an
increase of $94,000 for insurance based on the premiums for the volunteers.
Animal Care and Adoption Center
The Montgomery County Animal Care and Adoption Center continues to receive local, regional
and national recognition for the work they do in our community. In addition, the ACAC facility
is featured as a premier model by the Shelters Planners of America and is used throughout the
nation as a prime example of an animal shelter. I am recommending a total budget for the ACAC
of just under $1 million for FY 26.
General Government Functions; Judicial Administration; General Services; Health and Welfare; Parks,
Recreation, and Cultural; and Community Development: $45 Million
The FY 26 proposed budget includes $45 million for other general government functions, which includes
general government administration; judicial administration; general services; health and welfare; parks,
recreation, and cultural; and community development.
The proposed funding is the direct result of a rigorous internal annual budget review process that
requires each department to present and justify their budget requests to the County's leadership team.
This ensures thorough review of all requests before recommendations for the General Government
Functions are submitted to the Board.
Guided by the desire to provide superior customer service and the priorities outlined by the Board of
Supervisors, the internal budget review process encourages interdepartmental collaboration; facilitates
discussions about needs and challenges; and promotes a better understanding of each department's
vii
responsibilities. This process often leads County staff to creative solutions to balance the limited
resources with the identified needs.
In FY 25, we implemented a multi-year strategic funding plan to address identified needs and empower
our existing employees with the staff, tools, and resources necessary for them to continue to provide
superior customer service to our citizens. In continuation of this plan, I am proposing eight additional
positions for FY 26 to include:
• Benefits Coordinator in Human Resources;
• Security Analyst in Information Technology;
• Building Inspector, Groundskeeper, and Housekeeper in General Services;
• Two Maintenance Workers in Parks and Recreation; and
• Library Associate at the Christiansburg Library branch.
These positions are in addition to the 14 proposed public safety employees previously outlined, bringing
the total staffing request for FY 26 to 22 positions. Funding is also recommended to address three
employee reclassifications. These reclassifications will realign the existing positions in the County’s
compensation and classification plan to maintain the plan’s integrity.
I am also recommending $1.2 million be allocated to provide a 3 percent pay increase for County
employees in an effort to allow us continue to provide competitive salaries. Health insurance costs will
not increase in FY 26.
Outside Agency Requests
As previously stated, we received funding requests for FY 26 from other agencies in the amount of
$700,000. I am recommending we allocate an additional $300,000, a 10 percent increase over FY 25, to
fund these requests. The FY 26 proposed budget includes a total of $3.5 million in funding for 50 outside
agencies that support the Board’s priorities. A detailed list of the proposed funding for these outside
agencies can be found beginning on page 273 of the FY 26 proposed budget document.
Maintaining Financial Strength and Security
The County's dedicated and highly-skilled financial experts develop the annual proposed budget,
carefully analyzing and even scrutinizing local, regional, and national trends and projections. The
proposed FY 26 budget leverages the County's proven financial practices and policies, which have earned
us a AA+ bond rating. This budget reflects the County's commitment to financial strength and security
through sustainable and responsible financial activity, demonstrated by both the Board of Supervisors
and County staff. While not all budget requests could be accommodated, the proposed FY 26 budget
represents significant progress for our public schools, public safety and the County’s general government
functions, balancing limited resources with identified needs.
In summary, the proposed FY 26 budget of $268.6 million, with a real estate tax rate of $0.75 per $100 of
assessed value, addresses the needs of our growing community while remaining fiscally responsible. A
budget timeline and calendar are included on page 63 of the proposed budget document. Key dates
include work sessions in March, as well as a public hearing scheduled on April 10. Please note the
deadline to approve the FY 26 budget and tax rate is April 21, to accommodate the timeline for spring tax
bills.
viii
I appreciate your continued leadership and support. Please let me know of any questions you may have
as you review the proposed FY 26 budget.
Sincerely,
Angela M. Hill , CPA, CGMA
County Administrator
APPROVED BUDGET
for Fiscal Year 2026
TABLE OF CONTENTS
Table of Contents
OVERVIEW OF MONTGOMERY COUNTY ......................................................................................5
BUDGET SUMMARY ....................................................................................................................13
All Funds Summary .........................................................................................................................23
Expenditures by Division .................................................................................................................27
One-Time Funding ...........................................................................................................................31
Summary of Full-Time Employees/Equivalents .................................................................................35
Five-Year Plan .................................................................................................................................39
Graphs ............................................................................................................................................45
Organization Chart ..........................................................................................................................63
UNDERSTANDING THE BUDGET .................................................................................................67
REVENUE SUMMARY ..................................................................................................................79
Revenue Estimates ..........................................................................................................................91
Financial Policies ............................................................................................................................107
Summary by Function ..............................................................................................................................111
EXPENDITURE PLANS .................................................................................................................113
Expenditure Summary for General Government Administration ............................................115
Revenue Sharing .............................................................................................................................117
Board of Supervisors .......................................................................................................................121
County Administration .....................................................................................................................125
County Attorney ..............................................................................................................................131
Finance ...........................................................................................................................................135
Insurance ........................................................................................................................................139
Information Technology ...................................................................................................................143
Commissioner of the Revenue - Compensation Board ......................................................................149
Commissioner of the Revenue - Assessments ..................................................................................153
Treasurer - Compensation Board .....................................................................................................157
Treasurer - Collections .....................................................................................................................161
Office of Elections ...........................................................................................................................165
Contingencies - General ..................................................................................................................169
Contingencies - Special ...................................................................................................................173
Expenditure Summary for Judicial Administration ................................................................177
Commonwealth Attorney .................................................................................................................179
Circuit Court ...................................................................................................................................183
General District Court ......................................................................................................................187
Juvenile and Domestic Relations Court ............................................................................................191
Magistrate .......................................................................................................................................195
Clerk of the Circuit Court .................................................................................................................199
Expenditure Summary for Public Safety ...............................................................................203
Sheriff - Compensation Board ..........................................................................................................205
Sheriff - County ...............................................................................................................................209
Fire Departments and Rescue Squads .............................................................................................215
Fire and EMS ..................................................................................................................................221
Animal Care and Adoption Center ....................................................................................................227
Expenditure Summary for General Services ..........................................................................231
General Services .............................................................................................................................233
Expenditure Summary for Health and Welfare ......................................................................239
Children’s Services Act ....................................................................................................................241
Human Services ..............................................................................................................................245
New River Health District ................................................................................................................249
Social Services ................................................................................................................................253
Expenditure Summary for Parks, Recreation, Cultural ..........................................................257
Parks and Recreation ......................................................................................................................259
Regional Library System ..................................................................................................................265
Expenditure Summary for Community Development .............................................................269
Planning and GIS Services ...............................................................................................................271
Economic Development ...................................................................................................................275
Expenditure Summary for Other Agencies ............................................................................279
Other Agencies ...............................................................................................................................281
Transfers ....................................................................................................................................................297
Law Library .................................................................................................................................................299
Expenditure Summary for Education ...................................................................................303
Montgomery County Public Schools.................................................................................................305
Montgomery County Public Schools Capital .....................................................................................309
General Government Debt Services ............................................................................................................313
Montgomery County Capital .......................................................................................................................317
APPROVED BUDGET
for Fiscal Year 2026
OVERVIEW OF
MONTGOMERY COUNTY
OVERVIEW OF MONTGOMERY COUNTY : 7
OVERVIEW OF MONTGOMERY COUNTY
Montgomery County, Virginia
Since its founding in the eighteenth century, Montgomery County has experienced
a rich history in agriculture, manufacturing, and technology with ties to notable
historical figures to include George Washington and even Daniel Boone. The county has
experienced consistent growth throughout the years.
Montgomery County – which is home to two of the state’s four largest towns, Blacksburg
and Christiansburg – is a high-tech community strategically located on the Interstate 81
corridor.
The county provides a full range of services to its approximately 100,000 residents to include: law enforcement;
fire and rescue; planning and GIS; economic development; social services; courts; parks and recreation; general
services; environmental services; animal control; libraries; and schools.
Montgomery County traces its origin to 1776 when it was formed and named after General Richard Montgomery, an
American hero of the French and Indian War and the American Revolution. The first settlement, Draper’s Meadow,
was established in the 1740s but was destroyed by Shawnee Indians during the French and Indian War.
Christiansburg, the county seat, was incorporated in
1792 and named in honor of Colonel William Christian.
This community was an important stop on the Wilderness
Road, which roughly corresponds to the present day U.S.
Route 11. As the retail hub of the county, Christiansburg
is host to several shopping centers and restaurants.
Blacksburg was incorporated in 1871. The town originated
on tracts of land donated by William Black – for whom
it was named – and was established at the same site as
the previous settlement of Draper’s Meadow. Blacksburg
is home to Virginia Tech, one of the nation’s leading
educational institutions and research universities. The
OVERVIEW OF MONTGOMERY COUNTY : 8
OVERVIEW OF MONTGOMERY COUNTY
town is also home to the Virginia Tech Corporate
Research Center.
Graduates from area colleges and universities add
to the abundant, educated workforce to make a pro-
business community with a solid mix of high-tech,
manufacturing, retail and professional services –
including a variety of Fortune 500 firms.
Snapshot: Population and Economy
The graphics and charts provided below have been obtained from the Labor Market Information report provided by
the Virginia Employment Commission.
Population by Gender
Source: 2020 Census.
Status of our Economy:
Expected to outgrow our urban neighbor by 2030.
Source: Weldon Cooper Center for Public Service, U.Va., 2017.
Female
48%
Male
52%
PPooppuull aatt iioonn
bbyy GGeennddeerr
OVERVIEW OF MONTGOMERY COUNTY : 9
OVERVIEW OF MONTGOMERY COUNTY
Population by Age
Source: 2020 Census.
White
81%
Asian
6%
Black or African American
3%
Hispanic
5%
Two or More Races
4%
Other
1%
PP ooppuull aatt iioo nn bbyy
RRaaccee//EEtt hhnnii ccii tt yy
0 5000 10000 15000 20000 25000 30000
80 years and over
70-79 years
60-69 years
50-59 years
40-49 years
30-39 years
20-29 years
10-19 years
0-9 years
PPooppuull aatt ii oonn bbyy AA ggee
OVERVIEW OF MONTGOMERY COUNTY : 10
OVERVIEW OF MONTGOMERY COUNTY
Projected Population Change
Source: U.S. Census Bureau, Virginia Employment Commission.
Economic Profile
Montgomery County maintains a few of the very industries that were popular at its inception including agriculture
and manufacturing. In addition, technology, health care, education, retail, hospitality, and food service are now
among popular industries throughout the county. According to the Local Area Unemployment Statistics by the
Virginia Employment Commission, Montgomery County consistently maintains an average unemployment rate
lower than the national average, with a recorded rate of 2.9 percent compared to the national rate of 4 percent as
of November 2024.
0
20000
40000
60000
80000
100000
120000
140000
2000 2010 2020 2030 2040
PPrroojjeecctteedd PPooppuullaattiioonn CChhaannggee:: MMoonnttggoommeerryy CCoouunnttyy
0
2000000
4000000
6000000
8000000
10000000
12000000
2000 2010 2020 2030 2040
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OVERVIEW OF MONTGOMERY COUNTY : 11
OVERVIEW OF MONTGOMERY COUNTY
Unemployment Rates
Source: Virginia Employment Commission, Economic Information & Analytics, Local Area Unemployment
Statistics.
Date Montgomery
County Virginia United States
Nov. 2023 2.7%2.9%3.5%
Dec. 2023 2.5%2.7%3.5%
Jan. 2024 2.3%2.7%4.1%
Feb. 2024 2.7%2.9%4.2%
Mar. 2024 2.4%2.4%3.9%
Apr. 2024 2.1%2.3%3.5%
May 2024 2.8%2.7%3.7%
Jun. 2024 3.5%3.0%4.3%
Jul. 2024 3.5%3.3%4.5%
Aug. 2024 3.8%3.5%4.4%
Sept. 2024 2.8%3.1%3.9%
Oct. 2024 3.0%2.9%3.9%
Nov. 2024 2.9%3.0%4.0%
Employment by Industry
Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment
and Wages (QCEW), 3rd Quarter (July, August, September) 2024.
Industry Number of Employees
Agriculture, Forestry, Fishing and Hunting 64
Mining, Quarrying, and Oil and Gas Extraction 48
Construction 1210
Manufacturing 4893
Wholesale Trade 392
Retail Trade 4267
Transportation and Warehousing 592
Information 149
Finance and Insurance 517
Real Estate and Rental and Leasing 720
Professional, Scientific, and Technical Services 2473
Management of Companies and Enterprises 228
Administrative and Support and Waste Management 1781
Educational Services 433
Health Care and Social Assistance 4684
Arts, Entertainment, and Recreation 594
OVERVIEW OF MONTGOMERY COUNTY : 12
OVERVIEW OF MONTGOMERY COUNTY
Industry Number of Employees
Accommodation and Food Services 4200
Other Services (except Public Administration) 952
Government Total 14287
Federal Government 238
State Government 9918
Local Government 4131
Unclassified 99
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY
BUDGET SUMMARY : 15
BUDGET SUMMARY
Introduction
The FY 26 approved County budget for all funds (net of transfers) totals $270.8 million. The General Fund budget
totals $174.7 million, including transfers to other funds, such as the School Operating Fund. The School Operating
Fund totals $153.6 million, including the transfer from the County of $65.3 million. The general government
portion of the General Fund (net of transfers to other funds) totals $78.2 million and the School Operating Fund
(net of transfers) totals $153.2 million. The total County budget also includes the Debt Service Fund ($24.8
million), the Law Library Fund ($17,600), the School Nutrition Fund ($6 million), funding for County Capital ($5
million), School Capital ($3.1 million), and the Economic Development Authority Incentive Program ($0.4 million).
The FY 26 approved real estate tax rate is 76 cents per $100 of assessed value. The FY 25 approved rate was 75
cents. The FY 26 approved budget includes a one-cent real estate tax rate increase.
EDA
0.1%
Law Library
0.0%
General Govt
28.9%
County Capital
1.9%
Debt Service County
1.9%
Debt Service Schools
7.3%
School Operating
56.6%School Nutrition
2.2%
School Capital
1.1%
FF YY 22 66
AA pppprr oo vv eedd BBuuddggeett
$270.8 Million
BUDGET SUMMARY : 16
BUDGET SUMMARY
GENERAL FUND
FY 25 Approved FY 26 Approved Difference % Change
Real Estate Tax Rate 0.75 0.76 0.01 1%
Revenue $164,490,236 $174,700,467 $10,210,231 6%
Total General Fund Revenue $164,490,236 $174,700,467 $10,210,231 6%
General Fund Summary
General Government Admin $14,327,131 $13,904,379 $(422,752)-3%
Judicial Administration $3,326,301 $3,470,056 $143,755 4%
Public Safety $25,901,964 $29,967,037 $4,065,073 16%
General Services $9,030,266 $9,538,691 $508,425 6%
Health and Welfare $10,425,059 $11,144,822 $719,763 7%
Parks, Recreation, Cultural $4,420,948 $4,744,492 $323,544 7%
Community Development $1,876,748 $1,901,820 $25,072 1%
Outside Agencies $3,201,537 $3,535,188 $333,651 10%
General Gov Portion of General Fund $72,509,954 $78,206,485 $5,696,531 8%
Transfers
Transfer to School Operating Fund $61,539,657 $65,254,517 $3,714,860 6%
Transfer to Debt Service Fund $22,700,165 $22,700,165 $- 0%
Transfer to School Capital Fund $2,987,730 $3,112,150 $124,420 4%
Transfer to EDA Fund $380,000 $380,000 $- 0%
Transfer to County Capital Fund $4,372,730 $5,047,150 $674,420 15%
Total Transfers $91,980,282 $96,493,982 $4,513,700 5%
Total General Fund Expenditures $164,490,236 $174,700,467 $10,210,231 6%
The following highlights major changes in expenditure areas. Detailed explanations of the expenditure
recommendations can be found in the Expenditure Plan section of the document. A recap of expenditures by
fund, County dollars by division, position (FTE) listing, and a graphic summary of the FY 26 approved budget are
included in the Appendices.
The FY 26 approved budget includes funding to cover the cost of a 3% compensation increase for classified and
part-time non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Summaries of Major Expenditure Areas
General Administration
General Administration FY 25 Approved FY 26 Approved Difference % Change
Revenue Sharing $227,000 $227,000 $- 0%
Board of Supervisors $293,995 $339,301 $45,306 15%
County Administration $2,831,681 $3,338,883 $507,202 18%
County Attorney $471,268 $519,313 $48,045 10%
BUDGET SUMMARY : 17
BUDGET SUMMARY
General Administration FY 25 Approved FY 26 Approved Difference % Change
Finance $1,490,972 $1,516,389 $25,417 2%
Insurance $251,056 $286,090 $35,034 14%
Information Technology $2,755,612 $3,067,128 $311,516 11%
Commissioner of Revenue Comp Board $978,721 $1,004,740 $26,019 3%
Commissioner of Revenue Assessments $478,521 $486,593 $8,072 2%
Reassessment/Board of Equalization $- $- $- -
Treasurer - Comp Board $841,464 $894,590 $53,126 6%
Treasurer - Collections $309,555 $352,568 $43,013 14%
Electoral Board $800,707 $753,747 $(46,960)-6%
Contingencies - General $700,307 $785,307 $85,000 12%
Contingencies - Special $1,896,272 $332,730 $(1,563,542)-82%
TOTAL GENERAL GOVERNMENT ADMIN. $14,327,131 $13,904,379 $(422,752)-3%
In the area of General Administration, the following major budget changes were made for FY 26:
Board of Supervisors – funds are added to provide compensation increases to board members. This
compensation increase will align board member pay with those of nearby and comparably-sized localities
in Virginia. Funds are also provided for Board members to attend conferences and events and to provide
additional resources for extended work sessions and board meetings planned throughout the year.
County Administration – funds are added for the Employee Engagement Committee (EEC) based on
the rising costs for events the EEC puts together for Montgomery County employees, such as the County
picnic, public service recognition week, and breakfast with Santa. Funds are also added to support fuel and
vehicle maintenance costs for the Assistant County Administrator’s assigned vehicle.
Public Relations and Community Engagement – funds are added to support centralized
subscription-based web design programs and to begin an audio visual replacement schedule to
start replacing various A/V equipment in the Board Room, various conference rooms throughout the
Government Center, and various equipment used by staff, such as cameras, tripods, and drones.
Human Resources – funds are added for one Benefits Coordinator position (one FTE) to assist
existing staff with employee benefits, payroll, state reporting mandates, processing new hires, and
developing new processes for enhanced workflow. Funds are also added to reclassify one full-time
position and to purchase professional evaluation software to provide managers with a more efficient
and effective method of providing performance feedback to employees.
County Attorney – funds are added for professional legal services for outside legal counsel fees to cover
litigation against the County throughout the year.
Finance – funds are added to cover audit and other professional services fee increases.
Insurance – funds are added to cover insurance premium increases.
Information Technology – funds are added for one Security Analyst (one FTE) to provide support for
continuous monitoring and remediations of County information systems. Funds are also added to cover
BUDGET SUMMARY : 18
BUDGET SUMMARY
new software programs, software maintenance service contracts, increased telecommunications costs, a
copier replacement schedule, and hardware costs for new positions.
Treasurer – funds are added for DMV administrative fees charged to the County, postage increases based
on the increased number of property bills sent to citizens by the Treasurer, and to provide funds for staff
to attend the Treasurer’s Association of Virginia Annual Conference, in support of gaining and maintaining
professional certifications.
Electoral Board – The slight decrease in the Electoral Board Division is due to staff turnover savings and
the one-time costs associated with the 2024 Presidential election.
General Contingencies – funds are added to the General Contingency Budget to meet the County’s
financial policies of retaining 1% of the County’s general government portion of the General Fund to cover
contingency needs.
Special Contingencies – In the FY 26 proposed budget, funds were added to the Special Contingency
Budget to cover the cost of a 3% compensation increase for classified and part-time non-classified County
employees July 1, 2025, and funding to maintain the County’s Compensation and Classification Pay Plan.
These funds have been distributed to divisions for the FY 26 approved budget, reducing the available
funding in Special Contingencies. $52,730 is the remaining balance after compensation increases were
distributed in FY 26. $280,000 is also included to fund two School Resource Officers and one Sergeant
position to support school safety. The $1.6 million that was held in abeyance from the FY 25 real estate
rate increase was used to fund base operational needs in FY 26.
Judicial Administration
Judicial Administration FY 25 Approved FY 26 Approved Difference % Change
Commonwealth Attorney $1,998,137 $2,125,647 $127,510 6%
Circuit Court $284,398 $301,271 $16,873 6%
General District Court $21,711 $21,711 $- 0%
Juvenile and Domestic Relations Court $20,524 $20,524 $- 0%
Magistrate $5,000 $5,000 $- 0%
Circuit Court Clerk $996,531 $995,903 $(628)0%
TOTAL JUDICIAL ADMINISTRATION $3,326,301 $3,470,056 $143,755 4%
In the area of Judicial Administration, the following major budget changes were made for FY 26:
Commonwealth Attorney – funds are added for one new legal assistant position (1 FTE) added by
the state in FY 25.
Clerk of Circuit Court – The slight decrease in the Clerk of Circuit Court Division is due to staff
turnover savings.
BUDGET SUMMARY : 19
BUDGET SUMMARY
Public Safety
Public Safety FY 25 Approved FY 26 Approved Difference % Change
Sheriff Comp Board $10,148,703 $10,464,009 $315,306 3%
Sheriff County $9,402,518 $11,243,865 $1,841,347 20%
Fire and Rescue $1,450,196 $1,609,228 $159,032 11%
Fire and EMS $3,921,396 $5,631,218 $1,709,822 44%
Animal Care & Adoption Center $979,151 $1,018,717 $39,566 4%
TOTAL PUBLIC SAFETY $25,901,964 $29,967,037 $4,065,073 16%
In the area of Public Safety, the following major budget changes were made for FY 26:
Sheriff – funds are added to the base budget to cover eight additional FTEs added to County jail
operations off-cycle during FY 25 and for one new Investigator (one FTE) position to assist in solving
cybercrimes. In addition, funds are added in the County budget to cover the costs for inmate per diem
expenses at the Western Virginia Regional Jail, increases to the Sheriff’s vehicle replacement budget to
maintain the Sheriff’s fleet, and increases to professional services that support existing in-car cameras,
body cameras, fleet cameras, and interview video systems.
99..7766 99..7744 1100..0000 1100..2255 1100..4499 1100..8833 1111..3322
1122..1188
1133..3366
1155..1177
$0
$2
$4
$6
$8
$10
$12
$14
$16
FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 FY 26MillionsSShheerriiffff''ss OOffffiiccee LLooccaall FFuunnddiinngg
Fire and EMS (previously Emergency Services) – funds are added to provide 24/7 fire staffing (12
FTE) in the Eastern Montgomery area of the County and for an Administrative Coordinator (one FTE) to
help existing staff with revenue recovery, financial reporting, equipment ordering, and data entry. Funds
are also added for employee physicals, the maintenance of existing fire apparatus, the replacement of
turnout gear, and for staff training.
Fire and Rescue – funds are added to cover the increase in costs for ongoing operations for the volunteer
fire departments and rescue squads, including the establishment of a Special Operations Team. Funds are
also added for insurance premium increases.
BUDGET SUMMARY : 20
BUDGET SUMMARY
General Services
General Services FY 25 Approved FY 26 Approved Difference % Change
General Services $9,030,266 $9,538,691 $508,425 6%
TOTAL GENERAL SERVICES $9,030,266 $9,538,691 $508,425 6%
In the area of General Services, the following major budget changes were made for FY 26:
General Services – funds are added to cover the costs of one Building Inspector position (one FTE)
in Building Inspections, one Groundskeeper position (one FTE) in Lawns and Landscaping, and one
Housekeeper position (one FTE). One additional FTE was also established by consolidating part-time, non-
classified funding for one new groundskeeper. Funds are also added for utility cost increases at the New
Court Services and Magistrate’s Building and the building at 305 Roanoke Street, tipping fee increases at
Solid Waste Authority, and increases to the County’s vehicle replacement budget to maintain the County’s
fleet.
Health and Welfare
Health and Welfare FY 25 Approved FY 26 Approved Difference % Change
Children's Services Act $1,651,969 $2,104,396 $452,427 27%
Human Services $569,594 $579,915 $10,321 2%
Public Health $631,661 $654,611 $22,950 4%
Social Services $7,571,835 $7,805,900 $234,065 3%
TOTAL HEALTH AND WELFARE $10,425,059 $11,144,822 $719,763 7%
In the area of Health and Welfare, the following major budget changes were made for FY 26:
Children’s Services Act – funds are added for increased costs of CSA expenditures based on approved
state funding and local match requirements for FY 26. This increase is based on the FY 25 CSA budget
reconciliation.
Public Health – funds are added for the New River Health District based on approved state funding and
local matching requirements.
Social Services – funds are added to Social Services based on approved state funding and local matching
requirements for FY 26. This increase is based on the FY 25 Social Services budget reconciliation. This
reconciliation added one FTE to the base budget.
Parks, Recreation, and Cultural
Parks, Recreation, Educational/Culture FY 25 Approved FY 26 Approved Difference % Change
Parks and Recreation $1,754,121 $1,933,230 $179,109 10%
Regional Library $2,666,827 $2,811,262 $144,435 5%
TOTAL PARKS, RECREATION, CULTURAL $4,420,948 $4,744,492 $323,544 7%
In the area of Parks, Recreation, and Cultural, the following major budget changes were made for FY 26:
BUDGET SUMMARY : 21
BUDGET SUMMARY
Parks and Recreation – funds are added for two Maintenance Worker positions (two FTEs) to provide ball
field maintenance.
Regional Library – funds are added for one full-time Library Associate Position (one FTE) and one part-
time non-classified Library Associate Position to provide additional support at the library. Funds are also
added to reclassify one full-time Library Systems Administrator position and one full-time Technology
Support Specialist position to be more in line with education, work experience, and supervisory skills
required by other positions throughout the County.
Community Development
Community Development FY 25 Approved FY 26 Approved Difference % Change
Planning and GIS $1,219,487 $1,226,784 $7,297 1%
Economic Development $657,261 $675,036 $17,775 3%
TOTAL COMMUNITY DEVELOPMENT $1,876,748 $1,901,820 $25,072 1%
In the area of Community Development, there were no significant budget changes for FY 26.
Other Agencies
Other Agencies FY 25 Approved FY 26 Approved Difference % Change
Human Service Agencies $984,221 $1,084,893 $100,672 10%
Public Safety Agencies $1,126,611 $1,215,480 $88,869 8%
Educational/Cultural Agencies $568,739 $570,203 $1,464 0%
Environmental Agencies $179,333 $183,218 $3,885 2%
Economic Development Agencies $342,633 $481,394 $138,761 40%
TOTAL OTHER AGENCIES $3,201,537 $3,535,188 $333,651 10%
Other agency requests are evaluated each year based on existing funding agreements, board directives, and
funding alignment between local government support in the New River Valley. Significant increases were provided
to the New River Valley Emergency Communications Regional Authority, the NRV Housing trust, the NRV
Passenger Rail Station Authority, the Regional Tourism Office, and the Community Services Board.
Interfund Transfers
Interfund Transfers FY 25 Approved FY 26 Approved Difference % Change
Transfer to School Operating Fund $61,539,657 $65,254,517 $3,714,860 6%
Transfer to Debt Service Fund $22,700,165 $22,700,165 $- 0%
Transfer to School Capital Fund $2,987,730 $3,112,150 $124,420 4%
Transfer to EDA Fund $380,000 $380,000 $- 0%
Transfer to County Capital Fund $4,372,730 $5,047,150 $674,420 15%
TOTAL TRANSFERS $91,980,282 $96,493,982 $4,513,700 5%
Transfer to the School Operating Fund
County funding in the FY 26 budget for the School Operating Fund totals $65.3 million, which is an increase of
BUDGET SUMMARY : 22
BUDGET SUMMARY
$3.7 million from the FY 25 approved budget.
Transfer to the Debt Service Fund
Funds are transferred to the Debt Service fund to cover the cost of County and School debt service.
Transfer to the School Capital Fund
2.5 cents of the real estate tax rate are earmarked for the School Capital Fund.
Transfer to the Economic Development Authority (EDA)
Funds are transferred to the EDA for economic development incentives.
Transfer to the County Capital Fund
1.5 cents of the real estate tax rate are included for Fire and Rescue capital needs and 1 cent of the real estate
tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley Trail project. In
addition, $1,300,000 is transferred to address County capital maintenance needs (this is an increase of $550,000
and provides funding to meet an allocation of 1% of County asset replacement costs). Other monies include
$425,000 for the Parks Revitalization project and $210,000 to address technology infrastructure issues.
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX A
All Funds Summary
25
Revenues By Type General Fund Law
Library School Operating School
Nutrition School Capital County
Capital Debt Service EDA Transfers Grand Total
General Property Taxes $131,702,904 $- $- $- $- $- $- $- $- $131,702,904
Other Local Taxes $18,418,401 $- $- $- $- $- $- $- $- $18,418,401
Other Undesignated Revenues $5,046,274 $- $- $- $- $- $- $- $- $5,046,274
Designated Revenues $19,532,888 $15,000 $88,374,878 $6,024,363 $- $- $1,613,900 $- $- $115,561,029
Fund Balance $- $2,600 $- $- $- $- $78,973 $- $- $81,573
Transfers In $- $- $65,254,517 $- $3,112,150 $5,047,150 $23,108,825 $380,000 $(96,902,642) $-
Total $174,700,467 $17,600 $153,629,395 $6,024,363 $3,112,150 $5,047,150 $24,801,698 $380,000 $(96,902,642) $270,810,181
Expenditures By Type General Fund Law
Library School Operating School
Nutrition School Capital County
Capital Debt Service EDA Transfers Grand Total
General Govt. Admin. $13,904,379 $- $- $- $- $- $- $- $- $13,904,379
Judicial Administration $3,470,056 $- $- $- $- $- $- $- $- $3,470,056
Public Safety $29,967,037 $- $- $- $- $- $- $- $- $29,967,037
General Services $9,538,691 $- $- $- $- $- $- $- $- $9,538,691
Health and Welfare $11,144,822 $- $- $- $- $- $- $- $- $11,144,822
Parks, Recreation, Cultural $4,744,492 $- $- $- $- $- $- $- $- $4,744,492
Community Development $1,901,820 $- $- $- $- $- $- $- $- $1,901,820
Other Agencies $3,535,188 $- $- $- $- $- $- $- $- $3,535,188
Subtotal General Govt Portion
of General Fund
$78,206,485 $- $- $- $- $- $- $- $- $78,206,485
Law Library $- $17,600 $- $- $- $- $- $- $- $17,600
Education $65,254,517 $- $153,220,735 $6,024,363 $- $- $- $- $(65,254,517) $159,245,098
School Capital $3,112,150 $- $- $- $3,112,150 $- $- $- $(3,112,150) $3,112,150
County Capital $5,047,150 $- $- $- $- $5,047,150 $- $- $(5,047,150) $5,047,150
Debt Service $22,700,165 $- $408,660 $- $- $- $24,801,698 $- $(23,108,825) $24,801,698
EDA $380,000 $- $- $- $- $- $- $380,000 $(380,000) $380,000
Total $174,700,467 $17,600 $153,629,395 $6,024,363 $3,112,150 $5,047,150 $24,801,698 $380,000 $(96,902,642) $270,810,181
All Funds Budget FY 2026
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX B
Expenditures by Division
29
FY 24 FY 25 FY 26 Approved Inc/(Dec) FY 26 Approved
Over FY 25 Approved
Inc/(Dec) FY 26 Approved
Over FY 25 Appropriated
DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$%
REVENUE SHARING 227,000 206,807 227,000 227,000 227,000 - 227,000 - 0% - 0%
BOARD OF SUPERVISORS 283,793 252,693 293,995 312,995 293,927 45,374 339,301 45,306 15% 26,306 8%
COUNTY ADMINISTRATION 5,411,262 5,028,505 2,831,681 3,148,859 3,203,248 135,635 3,338,883 507,202 18% 190,024 6%
COUNTY ATTORNEY 511,767 484,234 471,268 541,268 489,313 30,000 519,313 48,045 10% (21,955)-4%
FINANCE 1,327,493 1,211,441 1,490,972 1,500,672 1,501,689 14,700 1,516,389 25,417 2% 15,717 1%
INSURANCE 267,352 246,103 251,056 251,056 282,790 3,300 286,090 35,034 14% 35,034 14%
INFORMATION TECHNOLOGY 2,748,349 2,412,292 2,755,612 2,847,728 2,797,716 269,412 3,067,128 311,516 11% 219,400 8%
COMMISSIONER OF REVENUE-COMP 899,234 764,429 978,721 983,680 1,004,740 - 1,004,740 26,019 3% 21,060 2%
ASSESSMENT - COUNTY 473,393 405,690 478,521 508,371 486,593 - 486,593 8,072 2% (21,778)-4%
REASSESSMENT - - - - - - - - - - -
TREASURER - COMP BD 706,908 564,470 841,464 853,887 894,590 - 894,590 53,126 6% 40,703 5%
COLLECTIONS - COUNTY 534,778 505,640 309,555 341,855 314,268 38,300 352,568 43,013 14% 10,713 3%
ELECTORAL BOARD 857,457 844,627 800,707 902,223 753,747 - 753,747 (46,960)-6% (148,476)-16%
CONTINGENCIES - GENERAL 137,138 - 700,307 471,650 700,307 85,000 785,307 85,000 12% 313,657 67%
CONTINGENCIES - SPECIAL 92,180 - 1,896,272 1,551,672 47,941 284,789 332,730 (1,563,542)-82% (1,218,942)-79%
COMMONWEALTH ATTORNEY 1,850,445 1,794,680 1,998,137 2,120,039 2,125,647 - 2,125,647 127,510 6% 5,608 0%
CIRCUIT COURT 278,358 267,366 284,398 287,398 301,271 - 301,271 16,873 6% 13,873 5%
GENERAL DISTRICT COURT 21,711 16,281 21,711 21,711 21,711 - 21,711 - 0% - 0%
J & D RELATIONS COURT 20,524 14,238 20,524 20,524 20,524 - 20,524 - 0% - 0%
MAGISTRATE 5,000 1,124 5,000 5,000 5,000 - 5,000 - 0% - 0%
CIRCUIT COURT CLERK 911,213 824,260 996,531 1,005,842 995,903 - 995,903 (628)0% (9,939)-1%
SHERIFF - COMP BOARD 9,679,127 9,408,248 10,148,703 10,200,616 10,464,009 - 10,464,009 315,306 3% 263,393 3%
SHERIFF - COUNTY 9,145,422 8,647,350 9,402,518 10,581,749 10,295,059 948,806 11,243,865 1,841,347 20% 662,116 6%
FIRE & RESCUE 1,696,000 1,336,276 1,450,196 1,636,189 1,450,196 159,032 1,609,228 159,032 11% (26,961)-2%
FIRE AND EMS 500 466 3,921,396 4,425,415 4,305,273 1,325,945 5,631,218 1,709,822 - 1,205,803 -
ANIMAL CARE & ADOPTION CENTER 951,960 801,307 979,151 1,051,620 1,018,717 - 1,018,717 39,566 4% (32,903)-3%
GENERAL SERVICES 9,183,458 8,221,735 9,030,266 10,192,385 9,178,642 360,049 9,538,691 508,425 6% (653,694)-6%
CHILDRENS SERVICES ACT 1,862,874 1,856,573 1,651,969 2,104,396 2,104,396 - 2,104,396 452,427 27% - 0%
HUMAN SERVICES 527,672 420,563 569,594 614,004 579,915 - 579,915 10,321 2% (34,089)-6%
PUBLIC HEALTH 629,014 619,275 631,661 631,661 631,661 22,950 654,611 22,950 4% 22,950 4%
SOCIAL SERVICES 7,320,567 7,083,358 7,571,835 7,812,624 7,805,900 - 7,805,900 234,065 3% (6,724)0%
PARKS & RECREATION 1,754,489 1,373,095 1,754,121 1,917,670 1,801,160 132,070 1,933,230 179,109 10% 15,560 1%
REGIONAL LIBRARY 3,000,809 2,775,803 2,666,827 3,018,908 2,708,016 103,246 2,811,262 144,435 5% (207,646)-7%
Recap of Expenditures by Division, Fiscal Year 2026
30
FY 24 FY 25 FY 26 Approved Inc/(Dec) FY 26 Approved
Over FY 25 Approved
Inc/(Dec) FY 26 Approved
Over FY 25 Appropriated
DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$%
PLANNING & GIS 1,412,404 913,286 1,219,487 1,691,710 1,226,784 - 1,226,784 7,297 1% (464,926)-27%
ECONOMIC DEVELOPMENT 753,243 712,908 657,261 873,831 675,036 - 675,036 17,775 3% (198,795)-23%
OTHER AGENCIES 3,244,694 2,968,994 3,201,537 4,044,289 3,201,537 333,651 3,535,188 333,651 10% (509,101)-13%
TRANSFER TO SCHOOL OPERATING 64,543,545 57,810,933 61,539,657 68,269,275 61,539,657 3,714,860 65,254,517 3,714,860 6% (3,014,758)-4%
TRANSFER TO DEBT SERVICE 22,700,165 22,795,606 22,700,165 22,700,165 22,700,165 - 22,700,165 - 0% - 0%
TRANSFER TO SCHOOL CAPITAL 2,350,864 2,350,864 2,987,730 2,987,730 3,112,150 - 3,112,150 124,420 4% 124,420 4%
TRANSFER TO THE EDA 380,000 224,725 380,000 380,000 380,000 - 380,000 - 0% - 0%
TRANSFER TO LAW LIBRARY - - - 36,728 - - - - - (36,728)-100%
TRANSFER TO COUNTY CAPITAL 7,300,035 7,300,035 4,372,730 6,648,990 4,497,150 550,000 5,047,150 674,420 15% (1,601,840)-24%
TOTAL GENERAL FUND $166,002,197 $153,466,281 $164,490,236 $179,723,385 $166,143,348 $8,557,119 $174,700,467 $10,210,231 6.2% $(5,022,918)-2.8%
GEN GOVT PORTION OF THE
GENERAL FUND $68,727,588 $62,984,118 $72,509,954 $78,737,225 $73,914,226 $4,292,259 $78,206,485 $5,696,531 7.9% $(530,740)-0.7%
Recap of Expenditures by Division, Fiscal Year 2026
DIVISION
FY 24 FY 25 FY 26 Approved Inc/(Dec) FY 26 Approved
Over FY 25 Approved
Inc/(Dec) FY 26 Approved
Over FY 25 Appropriated
Appropriated Expended Approved Appropriated Base Addenda Total $%$%
LAW LIBRARY FUND $17,600 $13,335 $17,600 $54,328 $17,600 $- $17,600 $- 0% $(36,728)-68%
SCHOOL OPERATING FUND $145,872,428 $142,013,303 $143,849,912 $153,340,257 $149,914,535 $3,714,860 $153,629,395 $9,779,483 7% $289,138 0%
SCHOOL NUTRITION FUND $5,904,382 $5,837,235 $5,677,122 $5,689,132 $6,024,363 $- $6,024,363 $347,241 6% $335,231 6%
SCHOOL CAPITAL $2,350,864 $- $2,987,730 $2,987,730 $3,112,150 $- $3,112,150 $124,420 4% $124,420 4%
COUNTY CAPITAL $14,286,914 $1,467,531 $4,372,730 $6,648,990 $4,497,150 $550,000 $5,047,150 $674,420 15% $(1,601,840)-24%
DEBT SERVICE FUND $32,825,764 $31,973,948 $25,220,773 $25,220,773 $24,801,698 $- $24,801,698 $(419,075)-2% $(419,075)-2%
EDA $380,000 $224,725 $380,000 $380,000 $380,000 $- $380,000 $- 0% $- 0%
GRAND TOTAL ALL FUNDS (INC
TRANSFERS) $367,640,149 $334,996,358 $346,996,103 $374,044,595 $354,890,844 $12,821,979 $367,712,823 $20,716,720 6.0% $(6,331,772)-1.7%
INTERFUND TRANSFERS $(104,670,148) $(97,877,702) $(92,388,942) $(101,431,548) $(92,637,782) $(4,264,860) $(96,902,642) $(4,513,700)4.9% $4,528,906 -4.5%
GRAND TOTAL EXCLUDING
TRANSFERS $262,970,001 $237,118,656 $254,607,161 $272,613,047 $262,253,062 $8,557,119 $270,810,181 $16,203,020 6.4% $(1,802,866)-0.7%
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX C
One-Time Funding
ONE TIME FUNDING : 33
ONE-TIME FUNDING
Appendix C: One-Time Funding
During the FY 26 budget process, County divisions made several one-time funding requests. These one-time
funding items were excluded in the FY 26 Proposed Budget because they can be funded with one-time only
money, which would reduce the overall cost of the budget and avoid any impact on the tax rate for FY 26. One-time
funding of $1,350,726 will be requested in July 2025. Following are the specific items to be addressed.
• $75,000 in One-Time Funding for the VA250 Initiative – $75,000 in one-time funding is provided to
support the commemoration of the 250th anniversary of both Virginia and Montgomery County.
• $293,800 in One-time Funding is Needed for Information Technology Needs:
• $250,000 is needed to replace the current land management software. The current software no longer
meets the needs of the County or its citizens. The new software will provide an online citizen portal and
provide a more efficient and effective software solution to support the development community.
• $24,300 is needed to implement a new online customer interface for tax and utility billing. This
addition will modernize the County’s online customer experience. This application is mobile-friendly
and includes features of a modern payment portal. The recurring costs total $17,000 and are included
in the FY 26 approved budget.
• $6,500 is needed to add a monitoring tool to increase cyber security event management. This tool
will collect data from all possible sources, analyze it, and then respond to detected security threats.
The advanced platform performs a much more detailed analysis of incoming events, compared to the
County’s current solution. Additionally, the solution provides 24/7 constant monitoring for the County.
The advanced capabilities will result in improved monitoring of device and network activity in the
County. The recurring costs total $46,176 and are included in the FY 26 approved budget.
• $13,000 is needed to provide additional licenses for the County’s document management system. The
recurring costs total $3,000 and are included in the FY 26 approved budget.
• $71,350 In One-time Funding for Fire and Rescue Operational Needs – $71,350 in one-time
funding is needed in FY 26, including $10,500 for Long Shop McCoy Rescue Squad, $19,195 for Riner
Rescue Squad, and $50,000 for a new Special Operations Team Commission. The Fire and Rescue
Commission has $8,345 in base funding to help off-set some of the one-time costs.
• $797,576 in One-time Funding is Needed for Fire and EMS Needs:
• $323,400 is needed to replace the current outdated hose and nozzles on two engines and for one-
time items for the 12 new positions including: turnout gear, helmets, gloves, hoods, boots, gear racks,
wildland gear, and other miscellaneous equipment.
• $206,176 is needed to purchase LUCAS devices, which provides high-quality cardio pulmonary
resuscitation (CPR).
• $200,000 is needed to purchase two new response vehicles to replace older vehicles which have
exceeded their useful life. The first to be replaced is a 2001 Ford F-250; the second vehicle is a 2010
Chevrolet Tahoe.
• $50,000 is needed to purchase uniforms that would be used for formal events to include attending
funeral services, honor guard functions, attending classes and ceremonies, etc. This cost is to outfit 48
FTE.
• $18,000 is needed to purchase two mobile radios to be installed in the new ambulance that is
scheduled to arrive in FY 26.
ONE TIME FUNDING : 34
ONE-TIME FUNDING
• $113,000 in One-Time Funding for General Services Vehicle Purchases – $113,000 in one-time
funding is needed for the purchase of 2 vehicles in the General Services division. $48,000 is needed
to purchase a vehicle to be used by the Zoning Compliance Officer for code enforcement. This position
was added and filled in FY 25; however, a vehicle was not included at that time. Additionally, $65,000 is
needed to replace an IT work van for use by the Library’s IT staff to travel among branches.
One-time Items Removed from FY 2026 Proposed Budget
One-Time
Amount
Recurring Amount
Included on FY26 Budget
County Administration - PRCE - 250th Anniversary Commemoration $75,000 -
IT - Software Maintenance Service Contracts - Land Management Software $250,000 -
IT - Software Maintenance Service Contracts - Resident Access Portal $24,300 $17,000
IT - Software Maintenance Service Contracts $6,500 $46,176
IT - Software Maintenance Service Contracts $13,000 $3,000
Fire and Rescue - Agency Increases $71,350 $65,032
Fire and EMS - Equipment Replacement $323,400 -
Fire and EMS - Lucas Device $206,176 -
Fire and EMS - Vehicles $200,000 -
Fire and EMS - Uniforms and Wearing Apparel $50,000 $28,625
Fire and EMS - Radios $18,000 -
General Services - Library Work Van $65,000 -
General Services - Planning Vehicle $48,000 -
TOTAL $1,350,726 $159,833
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX D
Summary of Full-Time
Employees/Equivalents
Division Department
Approved
Full-Time
FY 24
Approved
Part-Time
FY 24
Approved
Total
FY 24
Approved
Full-Time
FY 25
Approved
Part-Time
FY 25
Approved
Total
FY 25
Approved
Full-Time
FY 26
Approved
Part-Time
FY 26
Approved
Total
FY 26
110 County Administration 7.00 0.00 7.00 7.00 0.00 7.00 7.00 0.00 7.00
110 Emergency Services 24.00 0.00 24.00 0.00 0.00 0.00 0.00 0.00 0.00
110 Human Resources 4.00 0.80 4.80 5.00 0.00 5.00 6.00 0.00 6.00
110 Management and Budget 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00
110 Public Information Office 4.00 0.00 4.00 5.00 0.00 5.00 5.00 0.00 5.00
120 County Attorney 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
130 Finance Department 8.00 0.00 8.00 9.00 0.00 9.00 9.00 0.00 9.00
130 Purchasing 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
140 Information Technology 11.00 0.50 11.50 11.50 0.00 11.50 12.50 0.00 12.50
150 Commissioner of Revenue 8.00 0.00 8.00 11.00 0.00 11.00 11.00 0.00 11.00
152 Assessment 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00
160 Treasurer 6.00 0.00 6.00 11.00 0.00 11.00 11.00 0.00 11.00
162 Treasurer- Collections 6.00 0.00 6.00 2.00 0.00 2.00 2.00 0.00 2.00
170 Registrar/Electoral Board 5.00 0.00 5.00 6.00 0.00 6.00 6.00 0.00 6.00
180 Internal Services-Garage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
200 Commonwealth Attorney 17.00 0.00 17.00 17.00 0.00 17.00 18.00 0.00 18.00
210 Circuit Court 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00
250 Clerk of Circuit Court 11.00 0.00 11.00 11.00 0.00 11.00 11.00 0.00 11.00
310 Sheriff-State Civil and Court Security 12.00 0.00 12.00 11.00 0.00 11.00 11.00 0.00 11.00
310 Sheriff-State-Jail Operations 25.00 0.00 25.00 25.00 0.00 25.00 25.00 0.00 25.00
310 Sheriff-State Field Operations 62.00 0.00 62.00 65.00 0.00 65.00 65.00 0.00 65.00
320 Sheriff-County-Civil and Court Security 6.00 4.00 10.00 6.00 4.00 10.00 6.00 4.00 10.00
320 Sheriff-County-Jail Operations 2.00 0.00 2.00 2.00 0.00 2.00 10.00 0.00 10.00
320 Sheriff-County-Field Operations 10.00 0.50 10.50 10.00 0.50 10.50 11.00 0.50 11.50
320 Sheriff-County-Dispatch 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
320 Sheriff-County-Support Services 6.00 1.00 7.00 6.00 1.00 7.00 6.00 1.00 7.00
332 Fire and EMS 0.00 0.00 0.00 37.00 0.00 37.00 50.00 0.00 50.00
340 Animal Care and Adoption Center-Co 6.50 0.50 7.00 7.50 0.50 8.00 7.50 0.50 8.00
340 Animal Care and Adoption Center-Donations 3.50 0.00 3.50 3.50 0.00 3.50 3.50 0.00 3.50
400 General Services Administration 4.00 0.00 4.00 4.30 0.00 4.30 4.30 0.00 4.30
400 Animal Control 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00
400 Building & Grounds 7.00 0.00 7.00 8.00 0.00 8.00 8.00 0.00 8.00
400 Housekeeping 12.00 0.00 12.00 12.00 0.00 12.00 13.00 0.00 13.00
400 Lawns and Landscaping 5.00 0.00 5.00 5.00 0.00 5.00 7.00 0.00 7.00
400 Litter Control 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00
Summary of Authorized Full Time or Full Time Equivalent (FTE) Positions
37
Division Department
Approved
Full-Time
FY 24
Approved
Part-Time
FY 24
Approved
Total
FY 24
Approved
Full-Time
FY 25
Approved
Part-Time
FY 25
Approved
Total
FY 25
Approved
Full-Time
FY 26
Approved
Part-Time
FY 26
Approved
Total
FY 26
400 Solid Waste Collections 5.00 3.60 8.60 5.00 3.60 8.60 5.00 3.00 8.00
400 Garage 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
400 Stormwater Management 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
400 Building Inspections 5.00 0.00 5.00 6.00 0.00 6.00 7.00 0.00 7.00
520 Human Services 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
520 Volunteer Montgomery 2.00 0.50 2.50 3.00 0.50 3.50 3.00 0.50 3.50
540 Social Services 70.00 0.00 70.00 70.00 0.00 70.00 71.00 0.00 71.00
700 Parks & Recreation 13.00 0.00 13.00 13.00 0.00 13.00 15.00 0.00 15.00
710 Regional Library 18.00 3.75 21.75 18.00 3.75 21.75 19.00 3.75 22.75
800 Planning 6.00 0.00 6.00 8.00 0.00 8.00 8.00 0.00 8.00
800 GIS 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
810 Economic Development 3.60 0.00 3.60 4.00 0.00 4.00 4.00 0.00 4.00
960 Special Contingencies 0.00 0.00 0.00 0.00 0.00 0.00 3.00 0.00 3.00
TOTAL 423.60 15.15 438.75 453.80 13.85 467.65 489.80 13.25 503.05
38
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX E
Five-Year Plan
for the General Fund
41
Department & Item FY 26 FY 27 FY 28 FY 29 FY 30
Base Salary & Benefits $47,024,091 $47,024,091 $47,024,091 $47,024,091 $47,024,091
Base Operations and Maintenance $26,890,135 $26,890,135 $26,890,135 $26,890,135 $26,890,135
School Operating Transfer $61,539,657 $61,539,657 $61,539,657 $61,539,657 $61,539,657
School Capital Transfer $3,112,150 $3,112,150 $3,112,150 $3,112,150 $3,112,150
County Capital Transfer $4,497,150 $4,497,150 $4,497,150 $4,497,150 $4,497,150
EDA Transfer $380,000 $380,000 $380,000 $380,000 $380,000
Debt Service Transfer $22,700,165 $22,700,165 $22,700,165 $22,700,165 $22,700,165
Base Total $166,143,348 $166,143,348 $166,143,348 $166,143,348 $166,143,348
Board of Supervisors - Compensation Increase 1/2 year $26,374 $26,374 $26,374 $26,374 $26,374
Board of Supervisors - Travel, Meals & Lodging $19,000 $19,000 $19,000 $19,000 $19,000
County Administration - EEC Increase $5,000 $5,000 $5,000 $5,000 $5,000
County Administration - Fuel $1,500 $1,500 $1,500 $1,500 $1,500
County Administration - PRCE - Web Based Subscriptions - CANVA $2,000 $2,000 $2,000 $2,000 $2,000
County Administration - PRCE - AV Equipment Replacement Schedule $15,000 $15,000 $15,000 $15,000 $15,000
County Administration - HR - Performance Evaluation Software $25,000 $25,000 $25,000 $25,000 $25,000
County Administration - HR - Benefits Coordinator $81,165 $81,165 $81,165 $81,165 $81,165
County Administration - HR - Administrative Coordinator Reclass $5,970 $5,970 $5,970 $5,970 $5,970
County Attorney - Professional Legal Services $30,000 $30,000 $30,000 $30,000 $30,000
Finance - Professional Services - Audit Fee Annual Increases $14,700 $14,700 $14,700 $14,700 $14,700
Insurance - Premium Increase $3,300 $3,300 $3,300 $3,300 $3,300
IT - Telecommunications Cost Increases $10,000 $10,000 $10,000 $10,000 $10,000
IT - Software Maintenance Service Contracts - Laserfiche $3,000 $3,000 $3,000 $3,000 $3,000
IT - Software Maintenance Service Contracts - Rich Web $1,479 $1,479 $1,479 $1,479 $1,479
IT - Software Maintenance Service Contracts - Asura $46,176 $46,176 $46,176 $46,176 $46,176
IT - Software Maintenance Service Contracts - Licensing Fee Increases $28,000 $28,000 $28,000 $28,000 $28,000
IT - Software Maintenance Service Contracts - Munis & IAS World $14,000 $14,000 $14,000 $14,000 $14,000
IT - Software Maintenance Service Contracts - Resident Access Portal $17,000 $17,000 $17,000 $17,000 $17,000
IT - Software Maintenance Service Contracts - Microsoft Exchange & Network $8,342 $8,342 $8,342 $8,342 $8,342
IT - Copier Replacement Schedule $20,000 $20,000 $20,000 $20,000 $20,000
IT - Security Analyst Position $109,615 $109,615 $109,615 $109,615 $109,615
IT - Computer Costs for New Positions $11,800 $11,800 $11,800 $11,800 $11,800
Treasurer - Postage $14,000 $14,000 $14,000 $14,000 $14,000
Five-Year Plan for the General Fund
42
Department & Item FY 26 FY 27 FY 28 FY 29 FY 30
Treasurer - DMV Stop Fees $19,300 $19,300 $19,300 $19,300 $19,300
Treasurer - Travel, Meals, and Lodging $5,000 $5,000 $5,000 $5,000 $5,000
Sheriff - County - Vehicle Increase $198,550 $198,550 $198,550 $198,550 $198,550
Sheriff - County - Body, Fleet Cameras, Interview Cameras $100,000 $100,000 $100,000 $100,000 $100,000
Sheriff - County - Investigator Position $96,226 $96,226 $96,226 $96,226 $96,226
Sheriff - County - Regional Jail Increase - Inmate Population and Per Diem Rate $554,030 $554,030 $554,030 $554,030 $554,030
Fire and Rescue - Insurance Increases $94,000 $94,000 $94,000 $94,000 $94,000
Fire and Rescue - Agency Increases $65,032 $65,032 $65,032 $65,032 $65,032
Fire and EMS - Paid Staffing Eastern Montgomery $1,118,183 $1,118,183 $1,118,183 $1,118,183 $1,118,183
Fire and EMS - Administrative Coordinator $77,837 $77,837 $77,837 $77,837 $77,837
Fire and EMS - Uniforms and Wearing Apparel $28,625 $28,625 $28,625 $28,625 $28,625
Fire and EMS - Training and Other Operating $101,300 $101,300 $101,300 $101,300 $101,300
General Services - Utility Increase Magistrate & Court Services Building $45,000 $45,000 $45,000 $45,000 $45,000
General Services - Utility Increase $25,000 $25,000 $25,000 $25,000 $25,000
General Services - Vehicle Replacement Increase $22,030 $22,030 $22,030 $22,030 $22,030
General Services - Building Inspector $81,165 $81,165 $81,165 $81,165 $81,165
General Services - Groundskeeper $63,427 $63,427 $63,427 $63,427 $63,427
General Services - Housekeeper $63,427 $63,427 $63,427 $63,427 $63,427
General Services - Tipping Fees $60,000 $60,000 $60,000 $60,000 $60,000
Public Health - Local Match Increase $22,950 $22,950 $22,950 $22,950 $22,950
Parks and Rec - 2 Maintenance Workers $132,070 $132,070 $132,070 $132,070 $132,070
Library- Library Associate $66,035 $66,035 $66,035 $66,035 $66,035
Library - Library Associate, Part-time $23,264 $23,264 $23,264 $23,264 $23,264
Library - Library Systems Administrator $10,770 $10,770 $10,770 $10,770 $10,770
Library - Technology Support Specialist II $3,177 $3,177 $3,177 $3,177 $3,177
Outside Agencies - NRV Literacy Volunteers $680 $680 $680 $680 $680
Outside Agencies - Community Services Board $27,793 $27,793 $27,793 $27,793 $27,793
Outside Agencies - NRV Senior Services $4,556 $4,556 $4,556 $4,556 $4,556
Outside Agencies - Fairview Home $6,300 $6,300 $6,300 $6,300 $6,300
Outside Agencies - Children's Advocacy Center $(1,500) $(1,500) $(1,500) $(1,500) $(1,500)
Outside Agencies - NR Home Trust $4,412 $4,412 $4,412 $4,412 $4,412
Outside Agencies - NRV Housing Trust $58,431 $58,431 $58,431 $58,431 $58,431
Outside Agencies - 911 Authority $88,869 $88,869 $88,869 $88,869 $88,869
43
Department & Item FY 26 FY 27 FY 28 FY 29 FY 30
Outside Agencies - New River Community College $1,164 $1,164 $1,164 $1,164 $1,164
Outside Agencies - League of Women Voters $300 $300 $300 $300 $300
Outside Agencies - NRV Regional Commission $(29) $(29) $(29) $(29) $(29)
Outside Agencies - Extension $3,914 $3,914 $3,914 $3,914 $3,914
Outside Agencies - Chamber of Commerce $100 $100 $100 $100 $100
Outside Agencies - Passenger Rail $78,750 $78,750 $78,750 $78,750 $78,750
Outside Agencies - MPO $220 $220 $220 $220 $220
Outside Agencies - Tourism $58,739 $58,739 $58,739 $58,739 $58,739
Outside Agencies - NRV/MT Rogers Workforce Development Board $952 $952 $952 $952 $952
General Contingencies - 1% Match $85,000 $85,000 $85,000 $85,000 $85,000
Special Contingencies - Undistributed 3% Pay Increase July 1, 2025 $4,789 $4,789 $4,789 $4,789 $4,789
Special Contingencies - Sheriff SRO Positions $280,000 $280,000 $280,000 $280,000 $280,000
Increase School Operating Transfer $3,714,860 $3,714,860 $3,714,860 $3,714,860 $3,714,860
Added County Capital Transfer $550,000 $550,000 $550,000 $550,000 $550,000
Cinnabar Green Space Capital Project $- $5,000 $5,000 $5,000 $5,000
Radio Infrastructure Project $- $- $297,689 $297,689 $297,689
Elliston Fire Department Capital Project $- $45,000 $45,000 $45,000 $45,000
Christiansburg Library Renovations Capital Project $- $- $- $- $136,000
Addenda Total $8,557,119 $8,607,119 $8,904,808 $8,904,808 $9,040,808
Grand Total $174,700,467 $174,750,467 $175,048,156 $175,048,156 $175,184,156
Revenue Totals
Undesignated Revenue $155,167,579 $158,167,579 $161,167,579 $164,167,579 $167,167,579
Designated Revenue $19,532,888 $19,532,888 $19,532,888 $19,532,888 $19,532,888
Grand Total $174,700,467 $177,700,467 $180,700,467 $183,700,467 $186,700,467
Difference $- $2,950,000 $5,652,311 $8,652,311 $11,516,311
44
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX F
Graphs
47
Mobile Homes
0.1%
Merchants Capital
0.0%
Delinquent Taxes
1.6%
Business Personal Property
2.5%
Machinery & Tools
1.4%
Other
3.5%
Sales and Use Tax
5.2%
Personal Property
8.1%
Real Estate
34.9%
Designated $'s
42.7%
WW hheerr ee II tt
CC oo mmeess FFrroo mm
FFYY 220022 66 AA pppprroo vv eedd BBuuddggeett
$$227700..88 MM ii ll ll ii oo nn
49
Law Library
0.0%
General Fund
28.9%
County Capital
1.9%
EDA
0.1%
Debt Service -County
1.9%
Debt Service -Schools
7.3%All School Funds
60.0%
WW hheerr ee II tt GGoo eess
FFYY 220022 66 AA pppprroo vv eedd BBuuddggeett
$$227700..88 MM iillll ii oo nn
51
Mobile Homes
0.1%
Merchants Capital
0.0%
Delinquent Taxes
2.9%
Business Personal Property
4.4%
Machinery & Tools
2.4%
Other
6.0%
Sales and Use Tax
9.1%
Personal Property
14.2%
Real Estate
60.9%
UUnnddeess ii ggnnaatt eedd
RR eevv eennuuee
FFYY 22002266 AA pppprroo vv eedd BBuuddggeett
$$115555 ..22 MM ii ll ll ii oo nn
53
General Govt. Admin.
8.0%
Judicial Administration
2.0%
Public Safety
17.2%
General Services
5.5%
Health and Welfare
6.4%
Parks, Recreation, Cultural
2.7%
Community Development
1.1%
Other Agencies
2.0%
Law Library
0.0%
Education
37.4%
School Capital
1.8%County Capital
2.9%
Debt Service
13.0%
EDA
0.2%
GGeenneerraall FFuunndd
FFYY 22002266 AA pppprroovv eedd BBuuddggeett
$$117744..77 MM ii ll ll ii oonn
55
General Govt. Admin.
17.8%
Judicial Administration
4.4%
Public Safety
38.3%
General Services
12.2%
Health and Welfare
14.3%
Parks, Recreation, Cultural
6.1%Community Development
2.4%
Other Agencies
4.5%
GGeenneerraall
GGoo vv eerr nnmmeenntt
FFuunncctt ii oo nnss
FFYY 22002266 AA pppprroovv eedd BBuuddggeett
$$7788..22 MM iill ll iioo nn
57
Revenue Sharing
1.6%
Board of Supervisors
2.4%
County Administrator
24.0%
County Attorney
3.7%
Financial Services
10.9%Insurance
2.1%
Information Technology
22.1%
Commissioner of Revenue
10.7%
Treasurer
9.0%
Registrar/Electoral Board
5.4%
General Contingencies
5.6%
Special Contingencies
2.4%
GGeenneerraall
GGoo vv eerr nnmmeenntt
AA ddmmii nnii ss tt rraatt ii oo nn
FFYY 22002266 AA pppprroo vv eedd BBuuddggeett
$$11 33 ..99 MM ii llll ii oonn
59
5%
44.2
3%
45.5
2%
46.5
3%
48.0
8%
51.8
3%
53.4
1%
53.9
4%
56.0
4%
58.4
5%
61.5
6%
65.3
0
10
20
30
40
50
60
70
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026MILLIONS -PERCENTAGE REPRESENTS YOY INCREASEFFIISS CCAA LL YY EEAA RR
ALL YEARS ARE NET OF COUNTY FUNDING PROVIDED FOR SCHOOL DEBT SERVICE AND SCHOOL CAPITAL
County Funding for Schools
61
School Operating
94.4%
School Nutrition
3.7%
School Capital
1.9%
SS cchhoo oo ll FFuunnddss
FFYY 2200 2266 AA pppprroovv eedd BBuuddggeett
$$11 6622..44 MM ii ll ll ii oo nn
APPROVED BUDGET
for Fiscal Year 2026
BUDGET SUMMARY, APPENDIX G
Organization Chart
65
CITIZENS
Board of
Supervisors
County
Administrator County Attorney
Economic
Development
Chief Financial
Officer (CFO)
Deputy County
Admininstrator
Constitutional
Officers
• Clerk of the Circuit Court
• Commissioner of the Revenue
• Commonwealth Attorney
• Sheriff
• Treasurer
General
Assembly
Courts
Electoral Board
Director of
Elections
Social Services
Library
Public Service
Authority
Library Board
Social Services
Board
Other Boards/
Commissions
School Board
Schools
New River
Health District
Other Agencies
Fire/Rescue
Volunteers
Fire and EMS
Parks and
Recreation
Planning and
GIS Services
MONTGOMERY COUNTY, VIRGINIA
Organization ChartElected
Hired
County provides funding
Appointed
County Department
Human
Resources
Public Relations &
Comm. Engagement
Finance
Management
and Budget General Services
Assistant County
Administrator
Information
Technology
Human Services
Animal Care and
Adoption Center
APPROVED BUDGET
for Fiscal Year 2026
UNDERSTANDING THE
BUDGET
UNDERSTANDING THE BUDGET PROCESS : 69
UNDERSTANDING THE BUDGET PROCESS
Preparation of the Annual Budget
Montgomery County’s annual budget begins with the development of the proposed budget, the budget
recommended by the County Administrator, and ends with the approved budget, which has been reviewed,
adjusted and approved by the Board of Supervisors (Board).
The County’s annual budget process begins in the fall of each year, when divisions, departments and agencies
submit budget requests for the upcoming fiscal year. In January and February, County staff develop the proposed
budget. The proposed budget and budget document are presented to the Board in March of each year. During
that time, the Board begins deliberations to adjust the budget and develop the County’s approved budget. During
budget deliberations, the Board holds public hearings for citizen comments and conducts work sessions. Citizen
comments assist the Board of Supervisors in making decisions regarding spending. After budget adjustments, the
final approved budget is adopted in April and becomes effective July 1. The budget runs on a fiscal year basis and
is effective July 1 through June 30. The County’s 2026 Budget Calendar is shown below (some changes may occur
during the process):
Fiscal Year 2026 Budget Calendar
DATE TIME ACTIVITY
July - August 2024 Prior year-end expenditure and revenue analysis; revenue analysis for
FY 2026 begins.
September -
October 2024
Budget targets and budget instructions are developed for FY 2026
Proposed Budget.
November 2024 FY 2026 budget forms and instructions are sent to county divisions and
external agencies.
December 2024 Budget requests for FY 2026 are due.
January - February
2025
Staff begins the development of the FY 2026 Proposed Budget.
Jan. 27, 2025 7:15 PM Public Hearing for citizen input.
Feb. 10, 2025 7:15 PM Preliminary revenue estimates are presented to the Board of
Supervisors.
Feb. 24, 2025 7:15 PM Superintendent presents the Proposed FY 2026 MCPS budget to the
Board of Supervisors. (Work Session)
Mar. 10, 2025 7:15 PM Presentation of the FY 2026 Proposed Budget. (Work Session)
Mar. 17, 2025 7:00 PM Joint meeting with MCPS. (Special Meeting)
Mar. 24, 2025 7:15 PM Establish advertised tax rate and advertised budget. (Work Session)
Mar. 31, 2025 6:30 PM Special Meeting & Work Session.
Apr. 10, 2025 6:30 PM Public Hearing on advertised tax rate and budget. (Special Meeting)
Apr. 21, 2025 6:30 PM Adopt budget and establish tax rate. (Special Meeting)
May - June 2025 Year-end revenue and expenditure estimates are finalized for FY 2025
and transfers are made to close the year.
July 1, 2025 New Fiscal Year begins.
UNDERSTANDING THE BUDGET PROCESS : 70
UNDERSTANDING THE BUDGET PROCESS
Budget Development Phase
The Budget in General
The County’s budget is the government’s estimated revenues and expenditures for the fiscal year that begins on
July 1 and ends on June 30. It consists of operating and capital budgets for county programs and services. The
budget also allocates funds for the operating and capital needs of the public school system and contributes to a
number of other agencies.
The County’s budget consists of the following funds:
• General Fund – which provides funding for the day-to-day operations of the County government.
• Law Library Fund – which provides funding for the day-to-day operations of the law library.
• School Operating Fund – which provides funding for the day-to-day operations of the School
system.
• School Nutrition Fund – which provides funding for the day-to-day operations of the School food
program.
• County and School Capital Funds – which provides an annual cash-to-capital allocation for new
county and school capital needs.
• Debt Service Funds – which provides funding to cover the County and School’s outstanding debt
obligations.
• EDA Incentive Fund – which provides funding for economic development initiatives.
The County’s Budget Process
In November of each year, County divisions are provided with budget targets for the upcoming fiscal year. The
base budget target represents the base of personnel and operating costs anticipated for the upcoming year based
on the prior year approved budget with adjustments made for personnel changes and mandates. One-time only
funding from the prior year is excluded from the base budget. Along with the base budget target, County divisions
are also provided the opportunity to request addenda items, which represent dollars over and above the base
budget.
Base Budget Targets allow for the delineation between previously approved funding levels and requested
increases.
Base Budget Targets are established as follows:
JANUARY
S M T W T F S
1 2 3 4
5 6 7 8 9 10 11
12 13 14 15 16 17 18
19 20 21 22 23 24 25
26 27 28 29 30 31
FEBRUARY
S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28
MARCH
S M T W T F S
1
2 3 4 5 6 7 8
9 10 11 12 13 14 15
16 17 18 19 20 21 22
23 24 25 26 27 28 29
30 31
APRIL
S M T W T F S
1 2 3 4 5
6 7 8 9 10 11 12
13 14 15 16 17 18 19
20 21 22 23 24 25 26
27 28 29 30
CALENDAR KEY: Regular Meeting Work Session Special Meeting
UNDERSTANDING THE BUDGET PROCESS : 71
UNDERSTANDING THE BUDGET PROCESS
• Personal Services - Includes all positions approved up to the issuance of the proposed budget
and covers the estimated costs in fringe benefits.
• Operations and Maintenance - Caps funding at the level of the prior year approved budget, less
adjustments for one-time only expenditure items.
• Capital Outlay - Most capital outlay is removed from the base budget target as typically it is a non-
recurring expense. Some divisions maintain a permanent capital outlay allocation as they utilize
the funding on a yearly basis to replace equipment on an existing replacement plan. Examples
include motor vehicle and computer replacements.
Addenda Requests are increased funding over and above the Base Budget Targets. They must be presented as
Addenda to the Base Budget. This means that additional justification for increased funding or the inclusion of
capital outlay dollars must be provided with the request.
These adjustments are designed to clearly identify increases to operations and initiatives proposed by
departments. The chart below illustrates the process.
All budget requests (base budget request and addenda) are due in December of each year and are evaluated for
inclusion in the upcoming budget. When making budget requests, County divisions must address the following:
• Is there sufficient workload to justify the request?
• Is there sufficient need to justify the request?
• Is the request related to a state or federal mandate?
• Are there legal requirements that will not be met if the request is not funded?
• Is the request linked to a specified outcome that is community or board driven?
• What tangible benefits can the County expect to experience as a result of funding the request?
All budget requests are evaluated based on available funding and the justification listed above.
How to Understand and Use This Document
With the goal of allowing decision-makers to focus on broader issues, the budget document consolidates similar
Base Budget
Base Budget
Addenda
Estimated costs for continued
operations
Based on prior year approved
budget with adjustments
Excludes:
Office Furniture
Other equipment
Dollars over and above the base
budget target for operating and
capital items
Dollars requested for new or
expanded services (initiatives)
Addenda
Total Budget + =
UNDERSTANDING THE BUDGET PROCESS : 72
UNDERSTANDING THE BUDGET PROCESS
functions. The FY 2026 budget continues to consolidate information and array budget data in ways that facilitate a
broader understanding.
This budget document includes both the County’s general government operating budget, the Montgomery County
Public Schools’ operating and nutrition budgets, the law library budget, County and School capital budgets, the
debt service budget, and the economic development incentive budget.
The FY 2026 budget document is organized into 20 major headings, each of which is separated by a large divider
tab:
• Budget Message
• Table of Contents
• Budget Summary
• Understanding the Budget
• Revenue Summary
• Summary by Function
• Expenditure Plans
• General Government Administration
• Judicial Administration
• Public Safety
• General Services
• Health and Welfare
• Parks, Recreation, and Cultural
• Community Development
• Other Agencies
• Transfers
• Law Library
• Education
• Debt Service
• County Capital
Included under the last section; Expenditure Plans, are the 33 major County Divisions or budget categories,
which include Division expenditures, revenues earmarked for use by the specific Division, and County funding
provided. Each of these sub-sections includes the Division’s Organizational Chart, Financial Data, Personnel, Key
Performance Indicators (KPIs), Description of the Division, Base Budget Discussion, Addenda Discussion, which
includes the County Administrator’s recommendation. Also included are each Department’s Description and
Financial Data.
Division Financial Data - Provides a recap of the Division’s funding history, including the Base Budget and
addenda requests, and recommended funding by three categories:
• Personal Services
• Operations and Maintenance
• Capital Outlay
Department Description and Financial Data - Presents historical budget data by major category for each
department. The following column headings are used:
UNDERSTANDING THE BUDGET PROCESS : 73
UNDERSTANDING THE BUDGET PROCESS
• FY 24 Revised Budget
• FY 24 Actual Budget
• FY 25 Approved Budget
• FY 26 Base Budget
• FY 26 County Administrator’s Recommended Addenda
• FY 26 County Administrator’s Recommended Total
The County Administrator’s Recommendation column identifies the amount of funding recommended for each
major cost category by base budget and addenda.
Revenue that has been designated to offset expenditures in divisions is also presented. These sources include
State Compensation Board funding, fees and permit charges collected by the respective divisions and other
sources related to each specific function. In the presentation format, designated revenues are totaled and
subtracted from the expenditures, identifying the amount of the County’s undesignated general fund revenue
needed to support the division’s expenditures.
For FY 2026, the County’s General Government portion of the General Fund (which consists of individual county
divisions) have been further consolidated into 8 functional areas: General Government Administration; Judicial
Administration; Public Safety; General Services; Health and Welfare; Parks, Recreation, Cultural; Community
Development; and Other Agencies. This consolidation will change how appropriation control and future budget
amendments are handled
The Process and Approvals Required to Amend the Budget
After the budget is approved by the Board, the final approved budget is appropriated and becomes effective July 1.
After July 1, the Board makes adjustments through additional appropriations. The budget is an estimate; therefore,
as revenues and expenditure needs change, the appropriation may be adjusted. This can mean additional
appropriations or reductions of appropriations. If the budget amendment exceeds 1% of the total expenditures
shown in the currently adopted budget, the Board will hold a public hearing to gather citizen input. These
adjustments are approved at the Board level.
How the original budget and amendments are incorporated into the
accounting system
Each month, the Board holds public meetings where appropriations are approved if necessary. After these
approvals, the appropriations are entered into the County’s financial system. Expenditures can then be made by
the division using the budget adjustment. The County’s accounting system separately keeps track of the County’s
original and revised budget. The revised budget changes throughout the year as appropriations are adjusted.
Basis of Accounting and Basis of Budgeting
The County’s accounting system is organized and controlled on a fund basis. The basis of accounting refers to
the accounting method the County utilizes to recognize revenues and expenses. There are three ways in which
a governmental entity can recognize revenue and expenses: cash, accrual, modified accrual basis. Under the
cash basis method, revenue is recognized when cash is received and expenses are recognized when paid. Under
accrual basis, revenue is recognized when earned and expenses are recognized when incurred. Modified accrual
basis is a hybrid of cash basis and accrual basis. It recognizes revenues when they become both measurable and
available. Expenditures are generally recognized when the related fund liability is incurred.
UNDERSTANDING THE BUDGET PROCESS : 74
UNDERSTANDING THE BUDGET PROCESS
For FY 2026, the County will begin operating on the modified accrual basis of accounting for both budgetary and
accounting purposes. This means that the County recognizes revenues when they become both measurable and
available. Expenditures are generally recognized when the related fund liability is incurred.
How budgetary compliance is monitored and enforced
Division directors are responsible for individual budgetary compliance. Divisions are required to monitor and adjust
their individual budgets and spending habits as needed throughout the year. They are required to stay within their
approved expenditure authority.
The County’s Office of Management and Budget monitors budgetary compliance at the macro level to ensure
compliance with the County’s financial policies. With the consolidation of County divisions into the 8 major
functional areas: General Government Administration; Judicial Administration; Public Safety; General Services;
Health and Welfare; Parks, Recreation, Cultural; Community Development; and Other Agencies; budgetary control
has been set at each major functional area. Division directors are still required to stay within their approved
division expenditure authority; however, the County Administrator has the ability to approve transfers within each
major function without board approval. Within each division, directors can move funds between individual line
items, with the exception of salary line items, which require approval of the Finance/Budget Director.
Allowing the County Administrator to approve transfers within each major function without board approval will
provide better operational efficiency and reduce the number of budget amendments required annually.
Conclusion
The Board of Supervisors uses this combination of documents and information to review and approve the annual
budget. It is available as public information for review by any citizen who requests access to it and is found on the
County’s web site at www.montva.com. A glossary of financial terms begins in the following section in an effort to
assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s
budget or the budget process, please contact Montgomery County’s Office of Public Relations and Community
Engagement at 540-382-5700.
GLOSSARY OF TERMS : 75
GLOSSARY OF TERMS
Addenda Request
The request for funding amounts over and above the designated Base Budget targets.
Appropriation
An approval by the Board of Supervisors for County staff to make an expenditure or to incur debt using government
resources. These are usually for specific, stated amounts over a one-year period.
Appropriation Resolution
An official act by the Board of Supervisors providing staff the legal authority to obligate or spend County funds.
Approved Budget
The budget enacted by the Board of Supervisors.
Assessed Value
The fair market value placed by the Commissioner of Revenue on personal and real property owned by County
citizens. Real estate values are reassessed every four years.
Base Budget
A budget that shows how much it would cost in the next fiscal year to operate the same programs approved in the
current year.
Basis of Accounting
The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses.
Budget
A financial plan for operating the County using estimates of costs (expenditures) and proposed methods for
offsetting those costs (revenues).
Budget Calendar
The County’s schedule of deadlines and events related to preparing and adopting the next year’s budget.
Budget Document
The County staff’s official report, which presents the proposed budget to the Board of Supervisors.
Budget Message
The County Administrator’s written synopsis of the proposed budget. This message analyzes budgeting issues
and specific programs within the context of the County’s economic climate. In addition, it gives the County
Administrator an opportunity to highlight certain noteworthy recommendations.
Capital Assets
Fixed assets with a value of at least $5,000 and an anticipated useful life of more than one year. Furniture and
equipment are examples of fixed assets.
Capital Improvement Program
The County’s five-year plan for completing capital projects on an annual basis, with tentative beginning and ending
dates for each, and anticipated costs and options for financing them.
GLOSSARY OF TERMS : 76
GLOSSARY OF TERMS
Capital Projects
Large one-time construction projects or purchases that are expected to provide services to citizens over a period of
time. Examples of capital projects are the construction of new schools, fire stations, etc.
Contingencies
Special monies set aside for unforeseen costs or emergencies, or for special purposes that may require further
analysis.
Debt Service
The repayment of County debt, including principal and interest.
Expenditures
The cost of, or payment for, goods and services used in County operations.
FTE
Full Time Employee or Full Time Equivalent.
Fiscal Year
The County’s financial reporting year, which begins on July 1 and ends on June 30 of the next calendar year.
Function
An overall activity performed by a division or organization. The County’s budgets are divided into personal services,
operations and maintenance, and capital outlay.
General Fund
The part of the budget that accounts for day-to-day operating expenses for the County, including dollars
transferred from the General Fund for support of the School System.
General Obligation Bonds
A promise from County government to pay for bonded debt (essentially a loan) based on its full faith and credit or
basic power to pay debts with tax revenue. These bonds are used to finance long-term projects through payments
of principal and interest over a period of years.
Grant
A gift of assets, usually cash, by one source to another organization. The County receives most of its grants for
specific projects or programs from the federal or state government. However, private foundations sometimes
contribute funds to the County.
Proposed Budget
The initial budget prepared for and proposed to the Board of Supervisors by the County Administrator.
Revenue
Income or increased assets for a specific fund.
Tax Exempt Revenue Bonds
Under the lease revenue method, the County transfers a “lease hold interest” (the legal right to use the property)
to the Economic Development Authority (EDA). The EDA then “leases back” these facilities and projects to the
County for a term equal to the debt service term. The lease payments cover the debt service term. These issuances
GLOSSARY OF TERMS : 77
GLOSSARY OF TERMS
are also structured with a Trustee, who must enforce all obligations. Consequently, the Trustee collects rental
payments, pays bondholders, and monitors requisitions on the use of funds and issues checks to vendors from the
proceeds.
Tax Levy
The total dollar amount of tax that should be collected based on existing tax rates and assessed values of personal
and real properties.
Tax Rate
The level at which taxes are imposed or charged for certain property owned by citizens and businesses.
Unemployment Rate
The Virginia Employment Commission’s (VEC’s) report of persons who are actively filed as not holding, but are
seeking, a job for which they would receive compensation. This does not include persons who have no job, but do
not consult the VEC for job placement services.
APPROVED BUDGET
for Fiscal Year 2026
REVENUE SUMMARY
REVENUE SUMMARY : 81
REVENUE SUMMARY
Revenue Forecasting
Montgomery County’s general revenue forecast is developed based on past revenue trends, current revenue
collections, and current and future local growth patterns. The County’s local economy, along with state and federal
influences, contribute to the revenue picture. Budget staff, with data from the Commissioner of the Revenue and
Treasurer offices, work throughout the year evaluating revenue trends, collection rates, and growth patterns to
determine the revenue projection.
Local, state, and national economic conditions all influence the local fiscal environment. The County’s revenue
structure, job base, and major economic contributors provide a strong foundation for sustained growth.
Montgomery County is home to Virginia Tech, which is the second largest public university in Virginia. Virginia
Tech is also the largest employer in the County, providing jobs for approximately 12,000 employees. Montgomery
County is fairly unique in that Virginia Tech’s presence in the community provides a stable foundation for
economic growth. However, even with the presence of a stable and large employer, the local economy remains
heavily dependent on the broader state and national economies. These broader economies are some of the most
important factors in predicting increased revenue growth, even at the local level.
The sudden onset of the pandemic in March of 2020 created a host of challenges for the economy and revenue
forecasting. In March of 2020, the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES
Act, provided direct cash stimulus payments to individuals, as well as economic assistance to workers, businesses
and state and local governments. In December of 2020, a second pandemic relief package provided direct cash
stimulus payments to individuals, as well as economic assistance to workers and businesses. In March of 2021,
the Federal Government passed the American Rescue Plan Act, a third round of legislation totaling $1.9 trillion,
that provided additional direct aid, added unemployment benefits, and $350 billion of aid to state and local
governments.
As the government responded to the pandemic, the Federal Reserve (America’s Central Bank) decreased interest
rates sharply to near zero and increased its balance sheet through Quantitative Easing (QE) to increase the money
supply. Easy money, coupled with supply chain issues and increased demand for goods and services, created
inflationary pressure. Inflation started to rise in November of 2021 and hit 40-year highs, peaking in June of 2022.
To address this surge in inflation, the Federal Reserve began increasing interest rates in March of 2022. The
Federal Reserve increased the federal funds rate from near zero to a peak target rate of 5.25% to 5.5% in July
of 2023. As inflation has eased and the economy has cooled over 2023 and 2024, the Federal Reserve began
reducing rates. The current federal funds target rate (as of February 2025) is 4.25% to 4.5% and represents a 1%
reduction since the peak rate in July of 2023. While the market has priced in three or four rate cuts, the Fed has
signaled the potential of only two rate reductions in 2025, targeting a federal funds rate of around 3.75% to 4.0%.
National Economic Outlook
The condition of the County economy is greatly affected by national and state economic conditions.
National Economic Outlook
Evaluating the current state of the economy is difficult as there is often a lag time between when information
and data are available and our ability to evaluate the impact of that information and data. The U.S. economy has
remained strong over the past two years, surprising many analysts as economic activity has continued to expand.
The outlook for 2025 is positive with moderate growth, but at a slowing rate. Labor market conditions have eased
and inflation has dropped considerably from the peaks in June of 2022. Inflation, however, is still above the Fed’s
2% target range. Most analysts agree that a recession is unlikely in 2025; however, there are still risks to the
economy. Higher unemployment and inflation above the targeted 2% could create a drag on the economy.
REVENUE SUMMARY : 82
REVENUE SUMMARY
Gross Domestic Product (GDP)
GDP is one of the broadest measures of the economy. This measure affects interest rates, fiscal budgeting, and
U.S. monetary policy. According to the Bureau of Economic Analysis, the real GDP of the U.S. increased at a rate of
2.3% in the fourth quarter of 2024. In the third quarter, real GDP increased 3.1%. Analysts expect the economy to
grow by 1.9% to 2.5% for 2025 and 1.6% to 2.0% for 2026. The ideal range for manageable GDP growth is in the
2% to 3% range.
Unemployment
The unemployment rate is a second measure of the broader economy and it is one that personally affects most
Americans. According to the Bureau of Labor Statistics, the national unemployment rate for 2024 was 4%, up from
3.6% reported in 2023. Comparing the latest information, the unemployment rate for December 2024 was 4.1%,
up from 3.8% in December 2023. Economists estimate that the unemployment rate will be between 4.0% and
4.5% in 2025 and 4.3% and 4.4% in 2026.
Inflation – Consumer Price Index (CPI)
The Consumer Price Index (CPI) is a measure of inflation. The CPI is also a measure that personally impacts most
Americans. Unlike recent years, where the U.S. experienced low inflation, the annual rate of inflation accelerated
in 2021 and 2022 to a near 40-year high. As a result of interest rate increases in 2022 and 2023, the percentage
change (inflation rate) cooled. According to the Bureau of Labor Statistics, for 2024, the CPI was 2.9%, down from
4.1% in 2023. Comparing the latest information, the inflation rate for December 2024 was 2.9%, down from 3.4%
in December 2023. High inflation rates mean that purchasing power is being degraded and the cost for goods and
services are rising. Economists expect inflation to fall to between 2.1% and 2.9% in 2025 and 2.1% and 2.9% in
2026. The Federal Reserve’s target range for inflation is 2%.
Housing and Auto Sales
The housing market weakened during 2024 as housing starts and existing home sales declined due to interest
rate increases. Housing shortages are still an issue, which has kept housing prices high. Many homeowners are
locked into low mortgage rates creating low inventory. Total housing starts in 2024 were 1.36 million, down from
1.42 million in 2023. Existing home sales are expected to grow as interest rates decline and buyers become
accustomed to higher prices. New construction will help supply gaps in existing home inventory.
For the auto industry, an estimated 15.9 million new vehicles were sold in 2024 compared to approximately 15.5
million units in 2023. Inventories are improving; and for 2024, forecasters estimate that U.S. auto sales could be
16.3 million units. The biggest issue for the auto industry post-pandemic was low inventory. This low inventory
boosted used car values nationwide. During 2022 and 2023, however, used car prices started to fall as new car
inventory began to stabilize and demand dropped. Used car prices dropped 15% in 2022 and 7% in 2023. In 2024,
used car prices stabilized with a 0.4% increase. In 2025, used car prices are expected to continue to stabilize.
State Economic Outlook
According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing
signs of slowing growth for 2025.
Virginia Unemployment
According to the Virginia Department of Workforce Development and Advancement, the unemployment rate for
the Commonwealth of Virginia for 2023 was 2.9%, up from 2.8% in 2022. Comparing the latest information, the
unemployment rate for December 2024 was 2.5%, down from 2.7% in December 2023. Virginia unemployment
REVENUE SUMMARY : 83
REVENUE SUMMARY
rates are lower than the national rates.
State General Fund Revenues
State General Fund revenues for FY 24 grew by 5.5%. State General Fund revenue projections for FY 25 and FY 26
are expected to increase by 8.63% and 2.96%. Sales tax collections are estimated to grow at 1.9% for FY 25 and
3.9% in FY 26.
Other State Funds
More than half of the State’s revenues are non-general fund revenues, which are designated funds earmarked
for specific purposes. These funds include federal grants, institutional revenue, transportation funds, and Master
Tobacco Settlement Agreement funds. Non-general fund revenues are expected to increase by 30.8% in 2025 and
increase by 2% in 2026.
Local Economic Outlook
Like the U.S. and State economic outlooks, Montgomery County’s economic outlook is viewed with optimism. The
County’s unique qualities and job base provide a strong foundation for sustained growth. Local employment rates
are consistent with state and federal trends.
According to the Virginia Department of Workforce Development and Advancement, the unemployment rate
for Montgomery County for 2023 was 2.8%, up from 2.7% in 2022. Comparing the latest information, the
unemployment rate for December 2024 was 2.4%, down from 2.5% in December 2023. Like the national and
state trends, the local unemployment rate is still extremely low and will likely increase over FY 25. The ideal
unemployment rate is around 3% to 5%.
Mobile Homes
0.1%
Merchants Capital
0.0%
Delinquent Taxes
2.9%
Business Personal Property
4.4%
Machinery & Tools
2.4%
Other
6.0%
Sales and Use Tax
9.1%
Personal Property
14.2%
Real Estate
60.9%
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REVENUE SUMMARY : 84
REVENUE SUMMARY
County Resources
Resources within the County budget are classified as either designated or undesignated.
• Designated Resources represent revenue accounts that are mandated for specific uses including:
• Support from the State Compensation Board for constitutional officers, court fees, fees for services
and programs;
• Direct state aid for public assistance payments;
• State and federal funds for schools; and
• Support for human services programs.
• Undesignated Resources fall into two categories: undesignated revenue and fund balance. Undesignated
revenue represents dollars which may be used in the budget at the Board’s discretion. These include
property taxes, sales taxes, and similar local sources of revenue. Total budgeted revenue for FY 26 is
$270.8 million with $115.6 million considered designated. Of this designated amount, $94 million or 81%
is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s
discretion total $155.2 million. Of this amount, $65.3 million goes to the public schools for operations, and
$22.7 million of the undesignated dollars support debt service costs for county and public school facilities.
Local Revenue Patterns and Growth for FY 26
Local revenue growth is heavily dependent on property taxes, especially the real estate tax, which is the County’s
single largest local revenue source. Real estate revenues (real property) represent 58% of the County’s total
undesignated revenue. Personal Property tax revenue (motor vehicles) is the County’s second largest local
revenue source; it represents 14% of the County’s undesignated revenue. Sales and Use Tax is the third largest
local revenue source; it represents 9% of the County’s undesignated revenue. Taken together, these three revenue
sources account for 81% of the County’s undesignated revenue and represent the bulk of revenue growth the
County experiences on a yearly basis.
Since the pandemic, the County has experienced strong yearly revenue growth. In FY 24, total undesignated
revenue collections exceeded estimates by $5.3 million (net of $3 million for ½ year of a 5-cent tax rate increase).
Areas of strong growth were found in interest earnings ($2.5 million), real estate and public service corporation
taxes ($0.9 million), personal property taxes ($0.6 million) and sales tax collections ($0.5 million). All other
categories of revenue exceeded estimates by $0.8 million.
In FY 25, the County is still experiencing growth in current revenues that are above historical trends. The County’s
interest rate on investments, sales tax collections, and personal property collections all remain strong. For FY
25, the County expects to exceed total undesignated revenue estimates by $3.3 million, with $0.3 million in real
estate, $1.4 million of the excess revenue in business personal property, $0.4 million in motor vehicle personal
property, $0.3 million in machinery and tools, $0.5 million in interest earnings, $0.2 million in sales tax, and
$0.2 million in all other categories. Most revenue categories are trending back to normal levels. With the Federal
Reserve planning several interest rate reductions in 2025 and 2026, some of this additional revenue is likely to be
one-time in nature.
The County estimates that $2.6 million of the $3.3 million in additional FY 25 collections will be available for FY 26
expenditures. The chart shows a breakdown of the revenue by category:
REVENUE SUMMARY : 85
REVENUE SUMMARY
Category
FY 25*
Additional Revenue
Over Estimate
FY 26*
Additional Base
Revenue Available
Real Estate 0.3 0.3
All Personal Property Categories 2.1 2.1
Sales Tax Collections 0.2 0.1
Interest 0.5 0
Total All Other Revenue Categories 0.2 0.1
Total 3.3 2.6
*Calculated in Millions
Of the $3.3 million projected, the County expects to collect above the estimated revenue in FY 25, $0.3 million
is from additional real estate growth, $0.4 million is from additional motor vehicles growth, $1.4 million is from
additional business personal property growth, $0.3 million is from additional machinery and tools growth. The
County expects to retain all of these revenues for expenditure in FY 26. Sales tax collections remain strong. The
County expects to collect an additional $0.2 million for FY 25 and retain $0.1 million for FY 26. The $0.1 million
decrease in sales tax from the FY 25 estimated actual is due to a change in school age population estimates in
the towns for FY 26. Interest earnings are up in FY 25 due to increased interest rates and provide $0.5 million
in additional revenue over FY 25 estimates. With interest rates expected to drop over the next two years, the
$0.5 million surplus is expected to be one-time in nature and will not be retained in FY 26. All other categories
of revenue are expected to exceed FY 25 revenue estimates by $0.2 million. The County expects to retain
$0.1 million of all other revenues in FY 26. Overall, the County is estimating a FY 26 base revenue increase of
approximately $2.6 million.
For FY 26, the County projects an increase of approximately $5.1 million in new undesignated revenue growth.
This increase is made up of $1.3 million in new real estate construction, $0.9 million in personal property motor
vehicles and all other personal property categories, $0.3 million in delinquent revenue, $0.4 million in sales tax
revenues, and $2.2 million in Public Service Corporation revenues due to the completion of a pipeline project.
The FY 26 budget includes a one-cent real estate tax increase from 75 cents to 76 cents. This tax increase adds
$1.2 million in additional real estate revenue to address operational needs. Total undesignated revenues are
estimated to provide $8.9 million in new money for FY 26.
General Fund designated revenues are estimated to increase by $1.3 million. $0.5 million is due to additional
state funding increases for constitutional officers provided in FY 25 and FY 26, $0.3 million is due to the state CSA
reconciliation in FY 25 and added to the base in FY 26, $0.2 million is due to the Social Services reconciliation in
FY 25 and added to the base in FY 26, and $0.3 million is due to an increase in the local user fees in FY 26. Total
County General Fund revenue growth with the one-cent real estate tax increase for FY 26 is expected to be $10.2
million.
Real Estate Revenue
Real estate values are based on the actual assessed value as of January 1, 2024, and estimated increases for
new construction. Based on building permit data, from January 1, 2024 to January 1, 2025, assessed values are
expected to increase $177 million. Growth from January 1, 2025 to January 1, 2026, is estimated at $180 million.
Real estate values totaled $12.3 billion for the CY 24 land book, including land use. The CY 25 land book is
estimated to be $12.5 billion. The CY 26 land book is estimated at $12.6 billion. Total real estate revenues are
estimated at $89.9 million, which is $2.8 million more than the FY 25 estimate.
REVENUE SUMMARY : 86
REVENUE SUMMARY
Real Estate Values
Personal Property
Personal property tax collections are based on the 2024 tax book, which is the most recent documentation of
assessment values. From this data, the 2025 values are estimated. In addition, prior year collection rates are used
as predictors of future year collections. The rate of collection in FY 24 and FY 25 is used to estimate the rate of
collection in FY 26. The tax rate for personal property categories is $2.55 per $100 of assessed value.
This category includes motor vehicles (the County’s second largest source of revenue) and business personal
property. FY 26 estimated taxes on motor vehicles total $21.8 million; business personal property taxes total $6.9
million.
Taxes on motor vehicles are estimated to grow by $0.9 million over the FY 25 estimate. Business personal property
revenue is expected to grow by $1.6 million. In total, personal property revenue categories are expected to provide
$2.5 million in growth.
Personal Property (Motor Vehicles)
6.49 6.67 6.83 6.9 7.16 7.19 7.24 7.3 7.5 7.7 7.8 7.9
8.7 8.8 8.9 9.1
12.1 12.3 12.5 12.6
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6
8
10
12
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REVENUE SUMMARY : 87
REVENUE SUMMARY
Auto Sales
New car registrations for CY 2024 were down 4% compared to CY 2023, while new truck registrations were up 6%.
This resulted in a net decrease in new vehicle registrations of 2%, as 46 less vehicles were purchased in 2024 as
compared to 2023.
Montgomery County
First Quarter
2023
Second Quarter
2023
Third Quarter
2023
Fourth Quarter
2023 Total
Car Registrations 492 559 506 320 1,877
Truck Registrations 80 114 113 85 392
Total Registration 572 673 619 405 2,269
Montgomery County
First Quarter
2024
Second Quarter
2024
Third Quarter
2024
Fourth Quarter
2024 Total % Inc.
Car Registrations 462 537 529 280 1,808 -4%
Truck Registrations 85 94 129 107 415 6%
Total Registration 547 631 658 387 2,223 -2%
Source: Commissioner of Revenue’s Office
Sales and Use Taxes
Montgomery County’s third largest category of undesignated revenues is sales and use tax. Sales and use tax is a
consumption tax paid for sales of certain goods and services. For FY 24, the County collected $13.5 million and
estimated $13.6 million for FY 25. For FY 26, the County is estimating $14.1 million, which is $0.5 million more
than the FY 25 budget.
Other Categories of Undesignated Revenue
Historically, the County’s other undesignated revenues grow at a modest level annually; however, for FY 26, all
other categories of undesignated revenue are expected to increase by $3.1 million. Based on completion of the
pipeline project, public service corporation taxes are expected to increase $2.1 million. The County expects
machinery and tools revenues to increase $0.4 million. Delinquent and air craft taxes are estimated to remain flat.
Due to expected changes in interest rates, the County’s interest on savings is also expected to remain flat. All other
categories of undesignated revenue in total are estimated to increase by $0.6 million.
Machinery and tools is a tax on businesses at $1.82 per $100 in value, which is assessed at 60%/50%/40%,
depending on the number of years the asset has been owned. Revenue collections were relatively flat for many
FY 07 $7,093,880
FY 08 $7,333,314
FY 09 $7,205,999
FY 10 $6,885,153
FY 11 $7,184,055
FY 12 $7,639,848
FY 13 $7,986,545
FY 14 $7,939,087
FY 15 $8,467,926
FY 16 $8,857,514
FY 17 $9,048,892
FY 18 $9,423,190
FY 19 $9,489,392
FY 20 $10,013,089
FY 21 $10,701,631
FY 22 $12,443,543
FY 23 $12,997,571
FY 24 $13,463,283
FY 25 $13,588,174
FY 26 $14,109,401
REVENUE SUMMARY : 88
REVENUE SUMMARY
22..22 22..11 22..22 22..11 22..11 22..11 22..22 22..22 22..33 22..44 22..66 22..77 22..99 33..11 33..11 33..11 33..11 33..22 33..33
33..77
00
00..55
11
11..55
22
22..55
33
33..55
44
FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 FY 26MMiilllliioonnssyears. The County has experienced more growth in the last 10 years. The County estimates $3.3 million in
collections for FY 25. The FY 26 estimate has been set at $3.7 million.
Machinery and Tool Revenue
State Budget: Local Impact
Over the past several fiscal years, the state has reduced the amount of funding provided to local governments.
Public education, public safety, Constitutional Officers, local libraries, and other local services have all been
affected. In many areas, the state has shifted the burden of revenue generation to local governments. For the
Montgomery County Public School System, the State’s budget includes an additional $3,182,683 in new funding
for general school operational needs. $216,613 in new state funding is included for Constitutional Officers and
their staff for FY 26.
County Tax Rates
The FY 26 budget increases the real estate tax rate from last year’s approved rate of 75 cents to 76 cents. This
represents a one-cent tax rate increase. All tax rates are per $100 of assessed value.
Real Estate Tax Rates
As the graph denotes, the FY 26 budget increases the real estate tax rate from 75 cents to 76 cents, which is a
County Tax Rates FY 25 FY 26
Real Estate Tax $0.75/$100 $0.76/$100
Personal Property $2.55/$100 $2.55/$100
Machinery & Tools $1.82/$100 $1.82/$100
Mobile Homes $0.75/$100 $0.76/$100
Air Craft $1.23/$100 $1.23/$100
REVENUE SUMMARY : 89
REVENUE SUMMARY
one-cent tax rate increase over the FY 25 approved rate.
Real Estate Tax Rates
Fund Balance
No General Fund balance dollars have been used to balance the FY 26 budget.
Reserve Funds
Reserve funds are dollars set aside that are either not required for expenditure in the current year or are ear-
marked for a specific future purpose.
Why Do We Need Reserve Funds?
The financial health of a locality is determined based on its “operating position,” which refers to three factors:
• The County’s ability to balance the budget using current revenue (not using fund balance in the operating
budget).
• The County’s ability to maintain reserves for emergencies (establishing reserve funds for specific
purposes).
• The County’s ability to maintain sufficient cash to pay expenses on a timely basis (ensuring an adequate
level of cash flow reserves).
Why Shouldn’t We Use Reserve Money to Balance the Budget?
These funds are “non-recurring.” The use of these funds can only be for items that do not require expenditures
in future years (one-time-only expenses). These funds cannot be used for salary increases, additional personnel,
or program expansion that recurs in future years. For example, if $1,000,000 of reserve monies were used in the
budget to cover salaries, the next year there would be $1,000,000 worth of costs and $1,000,000 less money. The
County’s independent financial advisors have recommended a policy of maintaining undesignated fund balance
between 10% and 12% of operating revenue.
74
63
71 71 74 75
87 89 89 89 89 89 89 89 89 89 89
70 75 76
FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 FY 26
REVENUE SUMMARY : 90
REVENUE SUMMARY
The County maintains a number of specific reserve funds to respond positively to unforeseen circumstances,
should they arise in the current year or the next year’s budget. The County’s primary reserve is the Cash Flow
Reserve, which sets aside approximately $28 million or 10.3% of the total FY 26 Budget to ensure sufficient cash
to pay the bills. Other reserve funds that the County maintains include, but are not limited to:
• Capital Reserve to support unanticipated capital needs not funded in the Capital Projects Fund;
• Landfill Post Closure Reserve to support potential costs associated with monitoring and remediation of
closed landfills;
• Facilities and Maintenance Reserve to support unanticipated facility and general maintenance items;
• Technology Reserve for technology projects and infrastructure requirements necessary for these projects;
• Rainy Day Reserve to address major unanticipated financial issues;
• Line of Duty Reserve to provide funds for family members of employees that are injured or killed in the line
of duty;
• Parental Leave Reserve to provide funds to cover additional staffing costs, such as overtime, for
departments whose employees are on extended leave;
• Road Maintenance Reserve to earmark the County share of the Revenue Sharing Program; and
• Conservation Easement Reserve to support conservation easements and the County’s land use program.
Financial Policies
• The Board of Supervisors adopted financial policies and goals to influence and guide the financial
management of the County. The policies were adopted in March of 2000 and updated in October of 2015.
The importance of adopting and following these policies include:
• Insulating the County from fiscal crisis,
• Enhancing the ability to maintain financial credit by achieving and maintaining the highest bond ratings
possible,
• Promoting long-term financial stability by adhering to clear and consistent guidelines,
• Directing attention to the financial condition of the entire County rather than a single issue or area,
• Promoting coordination of long-term financial planning with daily operations, and
• Providing the Board of Supervisors and citizens a framework for measuring the fiscal impact of services
provided against established guidelines.
See Revenue Summary, Appendix B for the specific policies.
APPROVED BUDGET
for Fiscal Year 2026
REVENUE SUMMARY, APPENDIX A
Revenue Estimates
93
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
GGEENNEERRAA LL FFUUNNDD
GENERAL PROPERTY TAXES
REAL ESTATE PROPERTY TAX (DEC)39,950,497 40,149,931 43,448,228 44,818,007 1,369,779 3%
REAL ESTATE PROPERTY TAX (JUNE)40,168,000 43,298,358 43,640,287 45,083,399 1,443,112 3%
PERSONAL PROPERTY TAX MOTOR VEHICLES 14,969,443 15,099,397 16,224,846 17,076,987 852,141 5%
PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES 4,754,279 4,754,279 4,754,279 4,754,279 - 0%
PERSONAL PROPERTY BUSINESS FURN & FIXTURES 4,030,402 4,474,789 4,721,950 6,898,242 2,176,292 46%
PERSONAL PROPERTY COMPUTER EQUIPMENT 522,393 485,473 537,281 - (537,281) -100%
PERSONAL PROPERTY MOBILE HOMES TAX 145,467 146,863 155,565 173,848 18,283 12%
AIRCRAFT TAX 122,121 129,317 127,265 152,332 25,067 20%
MACHINERY & TOOLS TAX 3,176,668 3,247,781 3,318,013 3,736,873 418,860 13%
MERCHANTS CAPITAL TAX - - - - - -
PUBLIC SERVICE CORP TAXES RE & PP (DEC)1,019,120 1,378,745 1,202,058 2,277,887 1,075,829 89%
PUBLIC SERVICE CORP TAXES RE (JUNE)1,008,173 1,168,876 1,193,922 2,267,050 1,073,128 90%
DELINQUENT PROP TAX 3,000,000 2,956,772 3,400,000 3,400,000 - 0%
ROLLBACK TAXES 15,000 5,625 15,000 15,000 - 0%
PRE-PAID & OTHER PROPERTY TAXES - 834,347 - - - -
PENALTY ALL PROP TAX 600,000 744,264 600,000 600,000 - 0%
INTEREST ALL PROP TX 400,000 389,905 400,000 400,000 - 0%
ADMIN FEE-DELINQ TP 81,000 27,311 81,000 49,000 (32,000) -40%
SUBTOTAL GENERAL PROPERTY TAXES 113,962,563 119,292,033 123,819,694 131,702,904 7,883,210 6%
OTHER LOCAL TAXES
02 412101 LOCAL SALES AND USE TAX 12,947,491 13,463,283 13,588,174 14,109,401 521,227 4%
02 412201 CONSUMER UTILITY TAX 688,000 699,894 697,000 712,000 15,000 2%
02 412202 CONSUMER UTILITY TAX - 177 18,000 18,318 18,000 18,000 - 0%
02 412203 E-911 - 177 CORRIDOR - - - - - -
02 412401 TELECOMMUNICATIONS TAX 708,000 671,752 675,000 660,000 (15,000) -2%
02 412501 UTILITY LICENSE TAX 18,000 18,521 18,000 18,000 - 0%
02 412503 CONSUMPTION TAX 102,000 99,476 100,000 99,000 (1,000) -1%
02 412504 CONSUMPTION TAX - 177 6,000 5,804 6,000 6,000 - 0%
02 412601 MOTOR VEHICLE LICENSE 855,000 817,473 855,000 828,000 (27,000) -3%
02 412701 BANK STOCK TAX 40,000 100,048 49,000 100,000 51,000 104%
02 412801 RECORDATION TAX 876,000 962,631 876,000 1,000,000 124,000 14%
02 412802 ADDITIONAL TAX ON DEEDS 224,000 295,800 224,000 299,000 75,000 33%
02 412901 TRANSIENT OCCUPANCY TAX 65,000 104,842 65,000 134,000 69,000 106%
02 412902 TRANSIENT OCCUPANCY TAX - 177 93,000 104,399 79,000 110,000 31,000 39%
02 412905 MEALS TAX 251,000 299,711 309,000 325,000 16,000 5%
SUBTOTAL OTHER LOCAL TAXES 16,891,491 17,661,952 17,559,174 18,418,401 859,227 5%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
Page 1
94
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
OTHER UNDESIGNATED REVENUE
02 413305 LAND TRANSFER FEE 2,400 2,276 2,400 2,400 - 0%
02 414101 COURT FINES & FORFEITURES 29,000 42,903 45,000 77,000 32,000 71%
02 415102 INTEREST ON CHECKING 2,778,499 5,284,531 4,039,890 4,039,890 - 0%
02 415201 RENTAL OF PROPERTY 171,984 171,984 171,984 171,984 - 0%
02 415207 SALE OF SURPLUS/SALVAGE - 68,634 - - - -
02 416608 RETURNED CHECK - 2,194 - - - -
02 419108 RECOVERED COSTS - 212,566 - - - -
02 422103 MOTOR VEHICLE CARRIER TAX 129,740 104,432 105,000 113,000 8,000 8%
02 422105 MOBILE HOME TITLING TAX 82,000 106,527 47,000 135,000 88,000 187%
02 422109 4% CAR RENTAL TAX 45,000 52,983 49,000 66,000 17,000 35%
02 422112 PYMNT IN LIEU OF TX-PARKS 57,000 65,585 61,640 66,000 4,360 7%
02 412910 CIGARETTE TAX 200,000 405,617 340,000 375,000 35,000 10%
02 422120 GAMES OF SKILL - - - - - -
02 433295 MINERAL ROYALTIES - - - - - -
SUBTOTAL OTHER UNDESIGNATED REVENUE 3,495,623 6,520,231 4,861,914 5,046,274 184,360 4%
GENERAL FUND BALANCE
02 451203 (TO)FROM UNDESIGNATED FUND BAL 11,756,521 - - - - -
02 451205 (TO)FROM DESIG FUND BALANCE 1,614,858 - - - - -
SUBTOTAL GENERAL FUND BALANCE 13,371,379 - - - - -
TOTAL UNDESIGNATED REVENUE 147,721,056 143,474,216 146,240,782 155,167,579 8,926,797 6%
DESIGNATED RESOURCES
BOARD OF SUPERVISORS
02100 419108 RECOVERED COSTS - - - - - -
COUNTY ADMINISTRATION
02110 419108 RECOVERED COSTS 31,000 28,671 31,000 31,000 - 0%
02115 424401 STATE EMS GRANTS 15,000 14,757 - - - -
02115 419108 RECOVERED COSTS 100,000 742 - - - -
COUNTY ATTORNEY
02120 419108 RECOVERED COSTS - 1,011 - - - -
Page 2
95
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
FINANCIAL SERVICES
02130 419108 RECOVERED COSTS 75,000 89,242 85,000 100,000 15,000 18%
INSURANCE
02132 419108 RECOVERED COSTS - 5,984 - - - -
INFORMATION TECHNOLOGY
02140 419108 RECOVERED COSTS - 1,038 - - - -
02140 413316 TECHNOLOGY FEES 22,000 25,814 22,000 23,000 1,000 5%
COMMISSIONER OF REVENUE-COMP
02150 423100 SHARED EXPENSES 307,769 289,646 328,861 331,961 3,100 1%
ASSESSMENT - COUNTY
02152 413304 LAND USE APPLICATION FEE 1,800 2,033 1,800 1,800 - 0%
02152 419108 RECOVERED COSTS - 450 - - - -
TREASURER - COMP BD
02160 423100 SHARED EXPENSES 303,117 289,907 337,291 337,314 23 0%
TREASURER - COLLECTIONS
02162 416010 FEES 24,000 51,256 24,000 43,300 19,300 80%
ELECTORAL BOARD
02170 419108 RECOVERED COSTS - 800 - - - -
02170 423100 SHARED EXPENSES 109,680 181,910 109,680 115,867 6,187 6%
SPECIAL CONTINGENCIES
029601 419108 STATE SCHOOL REVENUE(DEFERRED $)- - - - - -
COMMONWEALTH ATTORNEY
Page 3
96
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
02200 416011 J&D DELINQUENT COLLECTIONS 1,417 377 1,417 1,417 - 0%
02200 416012 GENERAL DISTRICT BBURG DEL COLLECTIONS 1,371 - 1,371 1,371 - 0%
02200 416013 GENERAL DISTRICT CBURG DEL COLLECTIONS 6,022 16,097 6,022 6,022 - 0%
02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 23,916 30,438 39,063 39,063 - 0%
02200 424401 DOMESTIC VIOLENCE - - - - - -
02200 419104 CONFISCATIONS - 11,710 - - - -
02200 423100 SHARED EXPENSES 957,194 907,076 998,468 1,080,906 82,438 8%
02200 419108 RECOVERED COSTS - 5,829 - - - -
02200 423200 COMMONWEALTH ATT'Y FEES 8,428 7,086 8,428 8,428 - 0%
022005 424401 VICTIM WITNESS GRANT 210,674 59,564 195,527 210,274 14,747 8%
022005 424402 FEDERAL GRANTS - 116,939 - - - -
CIRCUIT COURT
02210 416016 JUDGE'S SECRETARY SALARY 7,500 9,000 7,500 7,500 - 0%
02210 419108 RECOVERED COSTS 1,500 1,500 - - - -
02210 419122 JURYREIM 10,440 20,181 15,000 15,000 - 0%
GENERAL DISTRICT COURT
02220 414204 COURTHOUSE MAINTENANCE FEES - - - - - -
02221 419108 RECOVERED COSTS - - - - - -
JUVENILE AND DOMESTIC RELATIONS COURT
02230 419108 RECOVERED COSTS - - - - - -
CIRCUIT COURT CLERK
02250 416010 FEES 47,600 - 47,600 - (47,600) -100%
02250 410107 JURY FEES - - - - - -
02250 419108 RECOVERED COSTS 12,000 10,536 12,000 12,000 - 0%
02250 423100 SHARED EXPENSES 616,347 575,141 626,953 647,883 20,930 3%
SHERIFF - COMP BOARD
02310 419108 RECOVERED COSTS - 2,552 - - - -
02310 423100 SHARED EXPENSES 5,559,615 5,513,042 5,667,134 6,015,722 348,588 6%
02310 424415 LOCAL JAIL BLOCK GRANT 139,074 114,015 139,074 139,074 - 0%
Page 4
97
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
SHERIFF - COUNTY
02320 412301 E-911 TAX - - - - - -
02320 414200 COURTHOUSE SECURITY FEE 150,000 173,619 165,000 165,000 - 0%
02320 414206 JAIL FEES 5,015 4,879 5,015 5,015 - 0%
02320 414207 JAIL - NONCONSECUTIVE DAYS - - - - - -
02320 414208 DNA FEE 500 833 700 700 - 0%
02320 415103 INTEREST ON SAVINGS 25 53 25 25 - 0%
02320 416010 FEES 4,137 4,137 4,137 4,137 - 0%
02320 419104 CONFISCATIONS - 18,741 - - - -
02320 419105 JAIL INMATE TELEPHONE 37,500 42,992 47,500 47,500 - 0%
02320 419106 INMATE MEDICAL REIMBURSEMENT - 4,295 - - - -
02320 419108 RECOVERED COSTS 103,000 142,563 103,000 103,000 - 0%
02320 419114 PRISONER/BOARDING 1,000 400 1,400 1,400 - 0%
02320 419115 FINGERPRINTING 800 1,082 800 800 - 0%
02320 419123 HEM DRUG TESTING 7,000 1,445 2,000 2,000 - 0%
02320 419124 HEM MONITORING 37,500 24,047 20,000 20,000 - 0%
02320 419125 HEM CONNECTION 500 720 500 500 - 0%
02320 414209 BACKGROUND 36,000 26,481 36,000 36,000 - 0%
02320 424404 FEDERAL CONFISCATIONS - 1,027 - - - -
02320 424460 WIRELESS 911 - - - - - -
02324 419108 RECOVERED COSTS - 22,114 - - - -
02323 416158 DONATIONS - - - - - -
FIRE AND RESCUE
02330 419108 RECOVERED COSTS 24,200 24,200 - - - -
02330 416158 DONATIONS - - - - - -
FIRE AND EMS
023320 424401 EMS STATE GRANTS - - 15,000 15,000 - 0%
023320 419108 RECOVERED COSTS - 27,323 100,000 250,000 150,000 150%
ANIMAL CARE AND ADOPTION
023401 416158 DONATIONS 130,582 130,582 130,582 130,582 - 0%
023401 413100 FEES 88,500 86,387 72,500 85,500 13,000 18%
023401 416165 PRIVATE GRANTS - - - - - -
023401 419108 RECOVERED COSTS - - - - - -
Page 5
98
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
ANIMAL CONTROL
02340 413100 ANIMAL LICENSES - - - - - -
02340 413101 DOG & CAT STERILIZATION - 1,824 - - - -
GENERAL SERVICES
02400 414204 COURTHOUSE MAINTENANCE FEES 22,500 25,107 25,000 25,000 - 0%
02400 414205 HHS MAINTENANCE FEES 16,800 18,900 16,800 16,800 - 0%
02400 419108 RECOVERED COSTS 171,379 178,439 171,379 199,379 28,000 16%
02400 419110 HEALTH & HUMAN SVCS UTILITIES 81,330 72,654 81,330 81,330 - 0%
MAINTENANCE B&G COURTHOUSE
024002 424415 LOCAL JAIL BLOCK 21,500 21,500 21,500 21,500 - 0%
SOLID WASTE COLLECTION
02410 412201 CONSUMER UTILITY TAX - - - - - -
02410 416082 WASTE COLLECTION AND DISPOSAL - 110 120 120 - 0%
02410 424407 LITTER CONTROL GRANT 41,061 64,378 33,000 30,000 (3,000) -9%
ENGINEERING/ENVIRONMENTAL SVC
02400 413308 BUILDING PERMITS 108,980 230,577 158,980 130,980 (28,000) -18%
02400 413309 OCCUPANCY PERMITS 950 900 950 950 - 0%
02400 413310 ELECTRICAL PERMITS 24,620 37,621 29,620 49,620 20,000 68%
02400 413311 MECHANICAL PERMITS 15,800 27,873 18,800 33,800 15,000 80%
02400 413312 PLUMBING PERMITS 15,340 26,733 19,340 26,340 7,000 36%
02400 413323 MANUFACTURED HOUSING PERMITS 7,500 6,347 7,500 3,500 (4,000) -53%
02400 413325 REINSPECTION PERMITS 3,000 3,957 3,000 3,000 - 0%
02420 413324 SOIL EROSION PERMITS 24,970 28,080 24,970 30,970 6,000 24%
02420 419108 RECOVERED COSTS - - - - - -
024290 413317 LAND DISTURBANCE FEE - - - - - -
024290 413327 STORMWATER FEES 6,450 15,900 6,450 6,450 - 0%
CHILDREN'S SERVICES ACT
02510 419108 RECOVERED COSTS - 14,792 - - - -
02510 424445 CHILDREN'S SERVICES ACT 1,313,918 1,351,272 1,162,784 1,508,010 345,226 30%
Page 6
99
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
HUMAN SERVICES
02520 419458 CSA ADMINISTRATION 12,000 - 12,000 12,000 - 0%
02520 416158 DONATIONS - 25,129 - - - -
25202 433107 R.S.V.P. GRANT - - - - - -
25205 413300 USER FEES - - - - - -
25205 419108 RECOVERED COSTS - - - - - -
25205 416156 FLOYD CONTRIBUTION - - - - - -
25205 424412 VJCCCA GRANT 49,392 37,044 49,392 49,392 - 0%
PUBLIC HEALTH
02530 419108 PUBLIC HEALTH - 45,190 - - - -
SOCIAL SERVICES
02540 419108 RECOVERED COSTS 70,000 237,368 70,000 70,000 - 0%
02540 424102 PUBLIC ASSISTANCE PAYMENTS 6,074,177 5,988,409 6,074,177 6,186,524 112,347 2%
02540 434402 FEDERAL PASS THROUGH 132,521 84,741 132,521 218,054 85,533 65%
PARKS AND RECREATION
27001 415201 PROPERTY RENTAL 5,000 6,441 6,000 6,000 - 0%
27001 419108 RECOVERED COSTS - 3,677 - - - -
27002 416010 ADULT EDUCATION FEES 1,000 1,194 1,000 1,000 - 0%
27004 416010 SWIMMING POOL FEES 75,000 121,975 75,000 75,000 - 0%
27005 416010 SENIOR EDUCATION FEES 3,000 3,114 3,000 3,000 - 0%
27006 416010 ATHLETIC FEES 34,600 32,311 34,600 34,600 - 0%
27007 416010 COMMUNITY RECREATION FEES - - - - - -
27008 416010 SENIOR TOUR FEES 16,500 12,808 11,500 11,500 - 0%
27009 416010 OUTDOOR RECREATION FEES 8,000 5,799 6,000 6,000 - 0%
27010 416010 SPECIAL PROGRAMS 500 - 500 500 - 0%
27011 416010 SUMMER FEES 28,700 67,715 48,700 68,700 20,000 41%
27012 416158 FUNDRAISING - - - - - -
27014 416168 SCHOLARSHIP 500 1,500 500 500 - 0%
27016 416010 MEADOWBROOK SENIOR PROGRAMS - - - - - -
REGIONAL LIBRARY
02710 415211 SALE OF PHOTOCOPIES 18,000 21,921 18,000 18,000 - 0%
02710 416010 SALE OF PASSPORTS 26,000 34,268 33,000 33,000 - 0%
Page 7
100
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
02710 416151 LIBRARY FINES - - - - - -
02710 416152 LIBRARY FEES 3,750 4,220 3,750 3,750 - 0%
02710 416156 FLOYD CONTRIBUTION 83,888 95,429 83,888 103,109 19,221 23%
02710 416159 BLACKSBURG CONTRIBUTION 15,000 15,001 15,000 15,000 - 0%
02710 416160 CHRISTIANSBURG CONTRIBUTION 15,000 15,020 15,000 15,000 - 0%
02710 419108 RECOVERED COSTS - 9,238 - - - -
02710 424409 STATE LIBRARY GRANT 330,118 330,223 333,628 367,022 33,394 10%
02710 416158 DONATIONS 71,587 91,229 - - - -
PLANNING & GIS
02800 413307 REZONING AND SUBDIVISION PERMT 5,447 14,307 5,447 5,447 - 0%
02800 413314 SITE PLAN REVIEW 7,500 6,287 7,500 7,500 - 0%
02801 413315 ZONING PERMIT 11,980 10,157 11,980 11,980 - 0%
02800 413316 TECHNOLOGY FEE - - - - - -
02800 413340 SUBDIVISION REVIEW MAJOR PRE 1,050 - 1,050 1,050 - 0%
02800 413333 SUBDIVISON REVIEW MAJOR 1,625 4,588 1,625 1,625 - 0%
02800 413334 SUBDIVISION REVIEW MINOR 1,825 1,945 1,825 1,825 - 0%
02800 413335 SUBDIVISION REVIEW BL 1,500 775 1,500 1,500 - 0%
02800 416161 SALE OF MAPS, ORDINANCES 500 40 500 500 - 0%
02800 413301 AUTOMOBILE GRAVEYARD LICENSE - 3,000 - - - -
02800 419108 RECOVERED COSTS 5,410 5,905 - - - -
ECONOMIC DEVELOPMENT
02810 419108 RECOVERED COSTS - 18,734 - - - -
02810 424500 GOVERNOR'S OPPORTUNITY 75,250 75,250 - - - -
OTHER AGENCIES
02910 422113 EXTENSION OFFICE REIMBURSEMENT - - - - - -
02910 WIRELESS 911 REVENUE - - - - - -
02910 419108 RECOVERED COSTS - - - - - -
TOTAL DESIGNATED 18,281,141 18,681,178 18,249,454 19,532,888 1,283,434 7%
TTOOTTAA LL GGEENNEERRAA LL FFUUNNDD RREESS OOUURRCCEESS 116666,,000022,,119977 116622,,115555,,339944 116644,,449900,,223366 117744,,770000,,446677 1100,,221100,,223311 66%%
LLAAWW LLIIBBRRAARRYY
03 415102 INTEREST ON INVESTMENTS 1,000 109 1,000 1,000 - 0%
03 416010 FEES 14,000 8,941 14,000 14,000 - 0%
Page 8
101
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
03 451209 TRANSFER TO COUNTY CAPITAL - - - - - -
03 451204 FUND BALANCE 2,600 - 2,600 2,600 - 0%
TTOOTTAA LL LLAAWW LLIIBBRRAARRYY 1177,,660000 99,,005500 1177,,660000 1177,,660000 -- 00%%
SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD
LOCAL DESIGNATED RESOURCES
09 415201 RENTS 50,000 5,807 50,000 50,000 - 0%
09 416121 TUITION - PRIVATE SOURCES - 1,024 - - - -
09 416202 SPECIAL FEES - - - - - -
09 416125 TRANSPORTATION OF PUPILS 25,000 103,071 25,000 25,000 - 0%
09 418128 REIMBURSEMENTS - AFTER SCHOOL PROGRAM 300,000 213,247 300,000 300,000 - 0%
09 418129 REIMBURSEMENTS - PAYROLL 75,000 209,873 75,000 75,000 - 0%
09 418301 OTHER REBATES AND REFUNDS 50,000 90,367 50,000 50,000 - 0%
09 418302 E-RATE UNIVERSAL SERVICE DISCOUNTS 223,200 223,200 158,938 158,938 - 0%
09 418910 INSURANCE ADJUSTMENTS - 109,569 - - - -
09 418992 RECOVERED COSTS 55,000 4,496 60,000 55,000 (5,000) -8%
09 418993 DONATIONS - 15,475 - - - -
09 440405 OTHER STATE AID 42,197 - - - - -
09 418994 BENEFITS OTHER STATE AGENCIES - - - - - -
09 418905 SALE OF SUPPLIES 5,000 26,680 5,000 5,000 - 0%
09 418908 SALE OF SCHOOL BUSES 5,000 6,500 5,000 5,000 - 0%
09 418909 SALE OF EQUIPMENT 3,500 - 3,500 3,500 - 0%
09 418992 OTHER FUNDS 143,975 143,975 - - - -
09 419126 RESTITUTION - - - - - -
09 419127 REIMBURSEMENTS HR 5,000 11,364 - 5,000 5,000 -
09 419129 REIMBURSEMENTS OTHER - 1,589 - - - -
09 419101 TUITION-OTHER LOCALITY - - - - - -
09 419126 RESTITUTION - 1,060 - -
SUBTOTAL LOCAL DESIGNATED RESOURCES 982,872 1,167,296 732,438 732,438 - 0%
DESIGNATED STATE REVENUE
09 422111 STATE RECORDATION TAX - - - - - -
STATE SOQ
09 424201 STATE SALES TAX 15,868,933 15,057,624 15,000,194 15,373,173 372,979 2%
09 424202 BASIC STATE AID - SOQ 27,804,976 28,726,690 37,161,877 36,389,264 (772,613) -2%
09 424204 REMEDIAL SUMMER - - - - - -
09 424205 FOSTER CARE - - - - - -
Page 9
102
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
09 424207 GIFTED EDUCATION SOQ 303,089 297,371 345,384 342,209 (3,175) -1%
09 424208 REMEDIAL EDUCATION SOQ 765,988 751,538 926,505 - (926,505) -100%
09 424210 TEXTBOOKS 729,507 715,745 877,932 869,864 (8,068) -1%
09 424212 SPECIAL EDUCATION SOQ 3,267,846 2,943,254 4,095,263 4,413,766 318,503 8%
09 424217 VOCATIONAL EDUCATION SOQ 440,856 432,540 751,072 744,170 (6,902) -1%
09 424221 FICA INSTRUCTIONAL SOQ 1,752,403 1,713,938 2,050,373 1,960,915 (89,458) -4%
09 424267 ENGLISH-2ND LANGUAGE 374,243 412,647 532,970 933,749 400,779 75%
09 424222 GROUP LIFE 121,235 118,948 142,539 119,502 (23,037) -16%
09 424225 RETIREMENT 4,088,941 4,000,991 4,407,753 4,215,152 (192,601) -4%
SUBTOTAL STATE SOQ 55,518,017 55,171,286 66,291,862 65,361,764 (930,098) -1%
INCENTIVE PROGRAMS
09 424276 EDUCATIONAL TECHNOLOGY 570,000 570,000 570,000 570,000 - 0%
09 AT RISK MONIES 951,534 1,428,859 1,464,120 3,569,118 2,104,998 144%
09 COMPENSATION SUPPLEMENT 4,060,886 4,493,135 - 2,911,203 2,911,203 -
09 VA PRESCHOOL INITIATIVE 851,227 967,304 1,170,166 1,164,227 (5,939) -1%
09 ADDITIONAL ASSISTANCE - - - - - -
09 TECHNOLOGY INITIATIVE - - - - - -
09 424390 COMPOSITE INDEX HOLD HARMLESS - - - - - -
09 ALL IN FUNDING - 3,002,350 - - - -
09 COMMUNITY ADD ON FUNDING - - - - - -
09 SUPPLEMENTAL FUNDING 3,555,313 - 409,947 - (409,947) -100%
09 EARLY READING SPECIALISTS - - - - - -
09 HOLD HARMLESS - 985,512 - - - -
09 SUPPLEMENTAL FUNDING IN LIEU OF FOOD - 2,247,269 - 2,309,141 2,309,141 -
SUBTOTAL INCENTIVE PROGRAMS 9,988,960 13,694,429 3,614,233 10,523,689 6,909,456 191%
STATE CATEGORICAL
09 424206 GENERAL ADULT EDUCATION - - - - - -
09 440220 OTHER CATEGORICAL - - - - - -
09 440261 VIRTUAL ADVANCE PLACEMENT - - - - - -
09 424246 SPECIAL EDUCATION HOMEBOUND 32,124 20,575 35,986 46,950 10,964 30%
09 424247 SPECIAL EDUCATION HOSPITAL 536,712 558,315 576,819 610,855 34,036 6%
09 424248 SPECIAL EDUCATION REG - - - - - -
09 440259 SPECIAL EDUCATION FOSTER CARE - - - - - -
09 424295 SPECIAL EDUCATION IN JAIL - - - - - -
09 440248 SPECIAL EDUCATION REGL - - - - - -
SUBTOTAL STATE CATEGORICAL 568,836 578,890 612,805 657,805 45,000 7%
LOTTERY FUNDED PROGRAMS
09 424205 FOSTER CARE 222,996 142,033 136,902 121,721 (15,181) -11%
Page 10
103
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
09 424211 ISAEP/GED FUNDING 16,405 16,346 16,405 16,054 (351) -2%
09 424218 VOCATIONAL EDUCATION 182,336 16,954 185,136 33,572 (151,564) -82%
09 424210 TEXTBOOKS - - - - - -
09 424223 ALGEBRA READINESS SOL 103,027 105,247 145,271 142,606 (2,665) -2%
09 424226 NL BOARD CERTIFICATION - 27,500 - - - -
09 424228 READING INTERVENTION 209,725 265,350 253,675 208,013 (45,662) -18%
09 424234 BENEFITS OTHER STATE AGENCIES - - - - - -
09 424248 SPECIAL EDUCATION REGIONAL TUITION - - - - - -
09 424259 SPECIAL ED-FOSTER CARE - - - - - -
09 424265 AT RISK 3,689,136 48,647 1,244,750 2,213,995 969,245 78%
09 424277 EPIPEN - - - - - -
09 424272 ALTERNATIVE EDUCATION 189,202 384,626 168,280 358,946 190,666 113%
09 424273 SUPP SUPPORT - - - - - -
09 424275 REDUCE K-3 CLASSES 874,824 860,821 1,011,435 947,933 (63,502) -6%
09 424281 AT RISK FOUR YEAR OLDS - - - - - -
09 424290 TEACHER MENTOR 2,963 3,156 3,156 2,965 (191) -6%
09 424293 VIRT ADV P - - - - - -
09 424299 OTHER STATE AID - - - - - -
09 424416 PROJECT GRADUATION REGIONAL - - - - - -
09 INFRASTRUCTURE AND OPERATIONS PER PUPIL 2,213,860 - 2,250,605 1,376,553 (874,052) -39%
09 PROJECT GRADUATION/SENIOR YEAR 12,936 12,936 12,057 12,057 - 0%
09 440400 NATIONAL BOARD CERTIFICATION - - - - - -
09 440233 LOTTERY - 2,189,298 - - - -
09 440234 BENEFIT/OSA - 1,850 - - - -
09 440243 OSF CADR - - - - - -
09 440253 VOC EQUIP - 150,587 - - - -
09 440248 SPECIAL EDUCATION REGL 241,434 917,388 557,439 469,748 (87,691) -16%
09 440336 STEM 57,918 3,511 - - - -
09 440379 TSC - - - - - -
SUBTOTAL LOTTERY FUNDED PROGRAMS 8,016,762 5,146,250 5,985,111 5,904,163 (80,948) -1%
DEFERRED STATE REVENUE
09 DEFERRED STATE REVENUE - - - - - -
SUBTOTAL DEFERRED STATE REVENUE - - - - - -
SUBTOTAL STATE DESIGNATED REVENUE 74,092,575 74,590,855 76,504,011 82,447,421 5,943,410 8%
DESIGNATED FEDERAL REVENUE
09 433108 FEMA - - - - - -
09 433201 ADULT BASIC EDUCATION - - - - - -
09 433202 FAMILY LITERACY/CHAPTER I 1,805,325 1,991,110 1,746,571 1,931,852 185,281 11%
Page 11
104
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
09 433205 ESEA IV-C 111,974 14,903 136,956 138,764 1,808 1%
09 433206 GAPS EDUCATION - - - - - -
09 433208 FOREST RESERVE FUNDS 2,500 22,560 2,500 2,500 - 0%
09 433209 JOB PARTNERSHIP TR. ACT - - - - - -
09 433211 MEDICAID REIMBURSEMENTS 160,000 587,578 160,000 160,000 - 0%
09 433212 TITLE III 41,931 44,551 50,773 40,124 (10,649) -21%
09 433214 HOMELESS FUNDING 44,000 33,890 44,000 44,000 - 0%
09 433215 FEDERAL STIMULUS FUNDING 1,248,629 2,016,995 - - - -
09 433215 ARRA84.027X 223,522 248,059 - - - -
09 433215 ARRA84.173X - 8,591 - - - -
09 433215 ARRA84.425W - 42,154 - - - -
09 433219 SPECIAL EDUCATION-P.L. 94-141 2,076,833 2,696,856 2,381,437 2,256,099 (125,338) -5%
09 433224 VOCATIONAL EDUC-CATEGORICAL 169,951 137,089 182,032 194,774 12,742 7%
09 433226 EESA PL 98-377 TITLE II 299,804 381,906 313,985 226,906 (87,079) -28%
09 433228 DRUG FREE SCHOOL PAYMENTS - - - - - -
09 433219 SPED PRSCH 53,967 78,010 55,552 - (55,552) -100%
09 433290 OTHER FEDERAL FUNDS-DQE - - - - - -
09 433234 DETENTION HOME READING PROGRAM 15,000 16,590 - - - -
09 433354 HEALTHWKFR - - - - - -
09 434377 SIG - 127,807 - 200,000 200,000 -
SUBTOTAL FEDERAL DESIGNATED 6,253,436 8,448,650 5,073,806 5,195,019 121,213 2%
TRANSFERS (TO) FROM OTHER FUNDS
09 451100 TRANSFER FROM GENERAL FUND 64,543,545 57,810,933 61,539,657 65,254,517 3,714,860 6%
09 451204 FUND BALANCE - - - - - -
TOTAL TRANSFERS 64,543,545 57,810,933 61,539,657 65,254,517 3,714,860 6%
TTOOTTAA LL SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD RREESS OOUURRCCEESS 114455,,887722,,442288 114422,,001177,,773333 114433,,884499,,991122 115533,,662299,,339955 99,,777799,,448833 77%%
SS CCHHOOOOLL NNUUTTRRIITTIIOONN FFUUNNDD
11 416124 NUTRITION RECEIPTS 2,236,586 2,034,247 2,380,553 2,212,312 (168,241) -7%
11 416126 NUTRITION PRE - - - - - -
11 416126 NUTRITION FEES - - - - - -
11 418999 MISC FEES - - - - - -
11 424215 STATE AID SCHOOL FOOD PROGRAM 60,988 139,026 107,295 141,210 33,915 32%
11 433213 FEDERAL AID-SCH FOOD PROGRAM 2,907,436 2,979,173 3,189,274 3,670,841 481,567 15%
11 451500 FUND BALANCE - - - - - -
11 415102 INTEREST - - - - - -
Page 12
105
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
11 451203 (TO)FROM UNDESIGNATED FUND BAL 699,372 - - - - -
11 451100 (TO)FROM GENERAL FUND - - - - - -
TTOOTTAA LL SS CCHHOOOOLL NNUUTTRRIITTII OONN FFUUNNDD 55,,990044,,338822 55,,115522,,444466 55,,667777,,112222 66,,002244,,336633 334477,,224411 66%%
SS CCHHOOOOLL CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD
19 451100 TRANSFER FROM GENERAL FUND 2,350,864 2,350,864 2,987,730 3,112,150 124,420 4%
19 TRANSFER FROM DEBT SERVICE FUND - - - - - -
19 415108 INTEREST - - - - - -
19 OTHER REVENUE/FUND BALANCE - - - - - -
TTOOTTAA LL SS CCHHOOOOLL CC AAPPIITTAALL PPRROOJJ EECCTTSS FFUUNNDD 22,,335500,,886644 22,,335500,,886644 22,,998877,,773300 33,,111122,,115500 112244,,442200 44%%
CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD
12 451110 TRANSFER FROM GENERAL FUND 7,300,035 7,300,035 4,372,730 5,047,150 674,420 15%
12 451109 TRANSFER FROM LAW LIBRARY FUND - - - - - -
12 COUNTY CAPITAL FUND BALANCE - - - - - -
12 451104 TRANSFER TO DEBT SERVICE - - - - - -
12 TRANSFER FROM DEBT SERVICE FUND 6,986,879 6,986,879 - - - -
12 415108 INTEREST - - - - - -
12 419108 RECOVERED COSTS - - - - - -
TTOOTTAA LL CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD 1144,,228866,,991144 1144,,228866,,991144 44,,337722,,773300 55,,004477,,115500 667744,,442200 1155%%
DDEEBBTT SS EERRVV IICC EE FFUUNNDD
18 415107 OTHER INTEREST - - - - - -
18 419108 QSCB2 INTEREST SUBSIDY 1,347,447 1,274,392 1,347,447 1,347,447 - 0%
18 SCHOOL ENERGY BOND SAVINGS (TRANSFER FROM SCHOOL OPER)408,660 408,660 408,660 408,660 - 0%
18 COURTHOUSE MAINTENANCE FEES 79,982 37,862 79,982 79,982 - 0%
18 RENT INCOME 186,471 186,480 186,471 186,471 - 0%
18 TRANSFER FROM COUNTY CAPITAL - - - - - -
18 TRANSFER FROM SCHOOL OPERATING FUND - 284,069 - - - -
18 DEBT SERVICE FUND BALANCE - - - - - -
18 TRANSFER FROM SCHOOL CAPITAL FUND - - - - - -
18 451501 DESIGNATED FUND BALANCE 8,103,039 - 498,048 78,973 (419,075) -84%
18 451100 TRANSFER FROM GENERAL FUND 22,700,165 22,795,606 22,700,165 22,700,165 - 0%
TTOOTTAA LL DDEEBBTT SS EERRVV IICC EE FFUUNNDD 3322,,882255,,776644 2244,,998877,,006699 2255,,222200,,777733 2244,,880011,,669988 ((441199,,007755)) --22%%
Page 13
106
FY 24
REVISED FY 24 FY 25 FY 26
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002266 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 25 BUDGET
INC/(DEC) FY 26 BUDGET
EEDDAA
451110 TRANSFER FROM GENERAL FUND 380,000 224,725 380,000 380,000 - 0%
TTOOTTAA LL EEDDAA 338800,,000000 222244,,772255 338800,,000000 338800,,000000 -- 00%%
TTOOTTAA LL RREESS OOUURRCCEESS AALLLL FFUUNNDDSS ((IINNCC LLUUDDIINNGG TTRRAANNSS FFEERRSS ))336677,,664400,,114499 335511,,118844,,119955 334466,,999966,,110033 336677,,771122,,882233 2200,,771166,,772200 66%%
IINNTTEERRFFUUNNDD TTRRAANNSS FFEERRSS ((110044,,667700,,114488)) ((9977,,887777,,770022)) ((9922,,338888,,994422)) ((9966,,990022,,664422)) ((44,,551133,,770000)) 55%%
GGRRAANNDD TTOOTTAALL AALLLL FFUUNNDDSS ((EEXX CCLLUUDDIINNGG IINNTTEERRFFUUNNDD TTRRAA NNSS FFEERRSS ))226622,,997700,,000011 225533,,330066,,449933 225544,,660077,,116611 227700,,881100,,118811 1166,,220033,,002200 66%%
Page 14
APPROVED BUDGET
for Fiscal Year 2026
REVENUE SUMMARY, APPENDIX B
Financial Policies
REVENUE SUMMARY : 109
REVENUE SUMMARY
Appendix B: Financial Policies
Capital improvement budget policies
1. The County will consider all capital improvements in accordance with an adopted capital improvement
program.
2. The County will develop a five-year plan for capital improvements and update each annually.
3. The County will enact an annual capital budget based on the five-year capital improvement plan. Future
capital expenditures necessitated by changes in population, changes in real estate development, or
changes in economic base will be calculated and included in capital budget projections.
4. The County will coordinate development of the capital improvement budget with development of the
operating budget. Future operating costs associated with new capital improvements will be projected and
included in operating budget forecasts.
5. The County will use intergovernmental assistance to finance only those capital improvements that are
consistent with the capital improvement plan and County priorities, and whose operating and maintenance
costs have been included in operating budget forecasts.
6. The County will maintain all its assets at a level adequate to protect the County’s capital investment and to
minimize future maintenance and replacement costs.
7. The County will project its equipment replacement and maintenance needs for the next several years and
will update this projection each year. From this projection a maintenance and replacement schedule will be
developed and followed.
8. The County will identify the estimated costs and potential funding sources for each capital project proposal
before it is submitted for approval.
9. The County will attempt to determine the least costly financing method for all new projects.
Debt policies
1. The County will confine long-term borrowing to capital improvement or projects that cannot be financed
from current revenues except where approved justification is provided.
2. When the County finances capital improvements or other projects by issuing bonds or entering into capital
leases, it will repay the debt within a period not to exceed the expected useful life of the project.
3. Net debt as a percentage of estimated market value of taxable property should strive to be below 3.0% but
not exceed 4.0%.
4. The ratio of debt service expenditures as a percent of governmental fund expenditures (General Fund plus
School Operating Fund expenditures less the General Fund transfer to the School Operating Fund) should
strive to be below 10% but not exceed 12%.
5. The County will review the 10-year tax supported debt and lease payout ratio on an annual basis, and
intends to maintain the ratio at 60% over a five-year period, with the ratio being no less than 55% in any
one year during the period.
6. The County recognizes the importance of underlying and overlapping debt in analyzing financial condition.
The County will regularly analyze total indebtedness including underlying and overlapping debt.
REVENUE SUMMARY : 110
REVENUE SUMMARY
7. Where feasible, the County will explore the usage of special assessment, revenue, or other self-supporting
bonds instead of general obligation bonds.
8. The County will retire tax anticipation debt, if any, annually and will retire bond anticipation debt within six
months after completion of the project.
9. On all General Fund support, debt-financed projects, the County will attempt to make a down payment of
at least 5% of total project costs in the aggregate from current resources. The long-term goal is to annually
designate a portion of General Fund cash for one-time capital projects.
Reserve policies
The County will establish an emergency reserve to pay for needs caused by unforeseen emergencies, including
unanticipated expenditures of a nonrecurring nature, or to meet unexpected small increases in service delivery
costs. This General Contingency will be budgeted at not less than 1.0% of the General Fund.
Unassigned fund balance at the close of each fiscal year should be at least 12% of the General Fund plus School
Operating Fund revenues, excluding the General Fund transfer to the School Operating Fund. Should the County
find it necessary to access these funds in an emergency situation the Unassigned Fund Balance would be allowed
to fall below the target described above. Any appropriation which causes Unassigned Fund Balance to drop below
12% will occur only after the County Administrator presents to the Board of Supervisors a plan and timeline for
replenishing the balance to a minimum of 12%.
Investment policies
OVERVIEW
The Montgomery County Board of Supervisors recognizes that it is the explicit constitutional responsibility of
the County Treasurer to invest County Funds in accordance with Virginia Law. It is the desire of the Montgomery
County Board of Supervisors to provide the Treasurer with the most timely information in order to best execute
the powers of the Treasurer’s Office. To that end, the following Investment Policies are intended as a guide for the
Montgomery County Board of Supervisors to facilitate this relationship.
POLICIES
The County will attempt to provide a cash-flow analysis of all funds on a continuous basis. Disbursement,
collection, and deposit of funds will be scheduled to insure maximum cash availability.
The County will develop an annual cash-flow budget for County Operations to be reviewed quarterly with the
Treasurer.
MONTGOMERY COUNTY, VIRGINIA
Summary by Function
SUMMARY BY FUNCTION : 111
Below is a summary chart for the following functions: General Government Administration; Judicial Administration;
Public Safety; General Services; Health and Welfare; Parks, Recreation, Cultural; Community Development; and
Other Agencies.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
General Government Admin $14,478,103 $12,926,931 $14,327,131 $12,997,869 $906,510 $13,904,379 $(422,752)
Judicial Administration $3,087,251 $2,917,948 $3,326,301 $3,470,056 $- $3,470,056 $143,755
Public Safety $21,473,010 $20,193,649 $25,901,964 $27,533,254 $2,433,783 $29,967,037 $4,065,073
General Services $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
Health and Welfare $10,340,127 $9,979,769 $10,425,059 $11,121,872 $22,950 $11,144,822 $719,763
Parks, Recreation, Cultural $4,755,298 $4,148,898 $4,420,948 $4,509,176 $235,316 $4,744,492 $323,544
Community Development $2,165,647 $1,626,194 $1,876,748 $1,901,820 $- $1,901,820 $25,072
Outside Agencies $3,244,694 $2,968,994 $3,201,537 $3,201,537 $333,651 $3,535,188 $333,651
General Gov Portion of General Fund $68,727,588 $62,984,118 $72,509,954 $73,914,226 $4,292,259 $78,206,485 $5,696,531
Transfers $97,274,609 $90,482,163 $91,980,282 $92,229,122 $4,264,860 $96,493,982 $4,513,700
TOTAL GENERAL FUND $166,002,197 $153,466,281 $164,490,236 $166,143,348 $8,557,119 $174,700,467 $10,210,231
APPROVED BUDGET
for Fiscal Year 2026
EXPENDITURE PLANS
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for General Government Administration
GENERAL GOVERNMENT ADMINISTRATION : 115
General Government Administration consists of the following divisions: Revenue Sharing; Board of Supervisors;
County Administration; County Attorney; Finance; Insurance; Information Technology; Commissioner of Revenue
(Compensation Board and Assessments); Reassessment/Board of Equalization; Treasurer (Compensation Board
and Collections); Electoral Board; and Contingencies (General and Special).
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Revenue Sharing $227,000 $206,807 $227,000 $227,000 $- $227,000 $-
Board of Supervisors $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
County Administration $5,411,262 $5,028,505 $2,831,681 $3,203,248 $135,635 $3,338,883 $507,202
County Attorney $511,767 $484,234 $471,268 $489,313 $30,000 $519,313 $48,045
Finance $1,327,493 $1,211,441 $1,490,972 $1,501,689 $14,700 $1,516,389 $25,417
Insurance $267,352 $246,103 $251,056 $282,790 $3,300 $286,090 $35,034
Information Technology $2,748,349 $2,412,292 $2,755,612 $2,797,716 $269,412 $3,067,128 $311,516
Commissioner of Revenue -
Comp Board $899,234 $764,429 $978,721 $1,004,740 $- $1,004,740 $26,019
Commissioner of Revenue -
Assessments $473,393 $405,690 $478,521 $486,593 $- $486,593 $8,072
Reassessment/Board of
Equalization $- $- $- $- $- $- $-
Treasurer - Comp Board $706,908 $564,470 $841,464 $894,590 $- $894,590 $53,126
Treasurer - Collections $534,778 $505,640 $309,555 $314,268 $38,300 $352,568 $43,013
Electoral Board $857,457 $844,627 $800,707 $753,747 $- $753,747 $(46,960)
Contingencies - General $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
Contingencies - Special $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
TOTAL GENERAL GOV. ADMIN. $14,478,103 $12,926,931 $14,327,131 $12,997,869 $906,510 $13,904,379 $(422,752)
MONTGOMERY COUNTY, VIRGINIA
Revenue Sharing
Board of
Supervisors
County
Administrator
CITIZENS
Revenue Sharing
REVENUE SHARING : 117
REVENUE SHARING : 118
REVENUE SHARING
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Refunds $227,000 $206,807 $227,000 $227,000 $- $227,000 $-
TOTAL EXPENDITURES $227,000 $206,807 $227,000 $227,000 $- $227,000 $-
REVENUE BY CLASSIFICATION
Adjustment for Revenue Refunds $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $227,000 $206,807 $227,000 $227,000 $- $227,000 $-
TOTAL REVENUES $227,000 $206,807 $227,000 $227,000 $- $227,000 $-
REVENUE SHARING : 119
REVENUE SHARING
About
Payments to the City of Radford as part of a revenue sharing agreement between the County and the City
are budgeted here. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made
semiannually to the City of Radford.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
Board of
Supervisors
CITIZENS
BOARD OF SUPERVISORS : 121
BOARD OF SUPERVISORS : 122
BOARD OF SUPERVISORS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Board of Supervisors $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
TOTAL EXPENDITURES $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
EXPENDITURES BY
CLASSIFICATION
Personal Services $175,413 $152,268 $187,150 $187,082 $26,374 $213,456 $26,306
Operations & Maintenance $102,699 $93,053 $106,845 $106,845 $19,000 $125,845 $19,000
Capital Outlay $5,681 $7,371 $- $- $- $- $-
TOTAL EXPENDITURES $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED
REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
TOTAL REVENUES $283,793 $252,693 $293,995 $293,927 $45,374 $339,301 $45,306
BOARD OF SUPERVISORS : 123
BOARD OF SUPERVISORS
About
There are seven members of the Montgomery County
Board of Supervisors, each elected from one of the seven
geographic districts. The Board of Supervisors serves as
the County’s legislative arm, with both administrative and
legislative responsibilities. Terms are for four years, with three
or four seats up for re-election each odd year.
Board of Supervisors
The Board sets the annual budget and local tax rates, enacts
ordinances governing the County and its citizens, sets
policies and oversees their administration. The Board also
appoints members of various boards and committees, hires
the County Administrator and County Attorney, and adopts
the County’s comprehensive land use plan and related
ordinances.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $26,374 is Added for Compensation Increases for Board Members – $26,374 in additional funding
is added in FY 26 to provide compensation increases to board members. This compensation increase will
align board member pay with that of nearby and comparably sized localities in Virginia. The chart below
shows the approved increases to be effective January 1, 2026.
Annual Pay Current Approved
1/1/26
Board Chair $16,000 $23,000
Board Vice Chair $15,400 $22,400
Board Member $14,000 $21,000
• $19,000 is Added for Travel, Meals, and Lodging – $19,000 in additional funding is added in FY 26
to provide for Board members to attend conferences and events and to provide additional resources for
extended work sessions and board meetings planned throughout the year.
MONTGOMERY COUNTY, VIRGINIA
County Administration
Administration
Board of
Supervisors
CITIZENS
COUNTY ADMINISTRATION : 125
Public Relations &
Comm. Engagement
Human
Resources
Deputy County
Administrator
County
Administrator
Management
and Budget
Chief Financial
Officer (CFO)
COUNTY ADMINISTRATION : 126
COUNTY ADMINISTRATION
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Administration $1,076,411 $1,076,281 $1,131,819 $1,345,601 $6,500 $1,352,101 $220,282
Emergency Services $2,675,517 $2,510,482 $- $- $- $- $-
Human Resources $855,887 $650,393 $805,189 $897,271 $112,135 $1,009,406 $204,217
Management and Budget $389,967 $378,867 $397,384 $446,748 $- $446,748 $49,364
Public Relations $413,480 $412,482 $497,289 $513,628 $17,000 $530,628 $33,339
TOTAL EXPENDITURES $5,411,262 $5,028,505 $2,831,681 $3,203,248 $135,635 $3,338,883 $507,202
EXPENDITURES BY
CLASSIFICATION
Personal Services $4,464,260 $4,353,539 $2,467,520 $2,839,087 $87,135 $2,926,222 $458,702
Operations & Maintenance $826,134 $577,892 $364,161 $364,161 $33,500 $397,661 $33,500
Capital Outlay $120,868 $97,074 $- $- $15,000 $15,000 $15,000
TOTAL EXPENDITURES $5,411,262 $5,028,505 $2,831,681 $3,203,248 $135,635 $3,338,883 $507,202
REVENUE BY CLASSIFICATION
Local Recovered Costs $131,000 $29,413 $31,000 $31,000 $- $31,000 $-
State EMS Grants $15,000 $14,757 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $146,000 $44,170 $31,000 $31,000 $- $31,000 $-
TOTAL UNDESIGNATED REVENUE $5,265,262 $4,984,335 $2,800,681 $3,172,248 $135,635 $3,307,883 $507,202
TOTAL REVENUES $5,411,262 $5,028,505 $2,831,681 $3,203,248 $135,635 $3,338,883 $507,202
COUNTY ADMINISTRATION : 127
COUNTY ADMINISTRATION
About
County Administration includes Administration, Human Resources, Management and Budget, and Public
Relations & Community Engagement. The County Administrator, appointed by and accountable to the Board of
Supervisors, leads County operations.
Administration
The County Administrator guides and directs the day-to-day operations of County government under the authority
of the Board of Supervisors and has ultimate responsibility for all phases of local government. The County
Administrator is responsible for recommending policies and implementing programs for the Board of Supervisors,
and for ensuring compliance with federal, state and local laws.
Emergency Services
The Emergency Services Department coordinates volunteer fire and rescue agencies throughout the County to
provide emergency medical services (EMS) and fire response. Emergency Services personnel participate in the
Fire and Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency
management of critical incidents to include hazardous material response and mitigation. The department also
provides leadership, management and oversight of the Montgomery County Fire and EMS Department.
Beginning in FY 25, Emergency Services was combined into a newly created Fire and EMS Division. Information on
the Fire and EMS budget can be found under the Fire & EMS tab.
Human Resources
Human Resources develops, recommends and interprets human resources policies for employees. Recruitment,
selection, retention efforts and employee training programs, along with compensation and benefit programs, are
managed through this office. The office also handles employee events, wellness initiatives including an on-site
health clinic, worker’s compensation, performance management, incentive programs, and employee service
awards.
Management and Budget
The Management and Budget Office develops and administers the County’s budget and Capital Improvement
Program (CIP). Budget staff perform budget and financial analysis, revenue forecasting, budget monitoring,
program analysis, economic analysis, and special studies on County programs.
Public Relations & Community Engagement
The Public Relations & Community Engagement Department serves as a communication link between County
departments, residents, the news media and other groups. The department manages and publishes print and
digital content related to external and internal communications. The department maintains the County’s website,
creates and publishes social media content, produces podcasts, writes and distributes news releases and media
advisories, captures videos and photos, assists with event planning, and maintains the County’s photo library.
COUNTY ADMINISTRATION : 128
COUNTY ADMINISTRATION
Key Performance Indicators
Human Resources Goal/Objective - Provide Assistance to County Employees Seeking To Further Their Education
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Cost of Tuition Reimbursement Program $22,276 $23,000 $20,000
Output Number of Employees in Tuition Reimbursement
Program 8 8 7
Efficiency Cost per Employee $2,784 $2,875 $2,857
Effectiveness Percentage of Employees in the Program Earning a
Passing Score 100%100%100%
Outcome Percentage of Employees Maintaining Employment
for 3 Years After Completion of the Program 88%100%100%
Management and Budget Goal/Objective - Produce the Most Accurate Revenue Projection with the Least Amount of Resources
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input FTES 1.25 1.25 1.25
Output Revenue Projection Value $139,668,109 $146,240,782 $155,167,579
Efficiency Total Revenue Projection Value/FTE - Percentage
Value to Generate Product $111,734,487 $116,992,626 $124,134,063
Effectiveness Fall Between 1% Margin of Error Between
Projection to Actual Revenue Collected 3.96%1.00%1.00%
Outcome Maintain the County's Financial Principals 100% of
the Time 100%100%100%
Public Relations and Community Engagement Goal/Objective: Produce and
Provide High Quality Creative Design and Multimedia to County Departments as Requested
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Number of FTEs Completing Creative Design,
Multimedia, and Website Update Requests 3.0 3.5 3.5
Output Number of Requests Submitted 315 350 350
Efficiency Number of Requests per FTE 105 100 100
Effectiveness Percentage of Time Requests Are Completed
Within Deadlines Provided 95%97%97%
Outcome
Achieve x% Satisfaction with Deliverable
Produced / Customer Services Provided to County
Departments
N/A N/A N/A
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Administration 7 7 0
Emergency Services 0 0 0
Human Resources 5 6 1
Management and Budget 3 3 0
Public Relations 5 5 0
TOTAL 20 21 1
COUNTY ADMINISTRATION : 129
COUNTY ADMINISTRATION
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $5,000 is Added for the Employee Engagement Committee – $5,000 in additional funding is added
in FY 26 to the County Administration Department to increase the budget for the Employee Engagement
Committee (EEC). The additional funding is needed based on rising costs for events the EEC puts together
for Montgomery County employees, such as the County picnic, public service recognition week, and
breakfast with Santa.
• $1,500 is Added for Fuel and Vehicle Maintenance Costs for the Assistant County
Administrator – $1,500 in additional funding is added in FY 26 to the County Administration Department
to support fuel and vehicle maintenance costs for the Assistant County Administrator’s assigned vehicle.
• $2,000 is Added for the Web-Based Subscriptions for County Employees – $2,000 in additional
funding is added in FY 26 to the Public Relations and Community Engagement Department to support
centralized subscription-based web design programs. Several departments utilize specialized software
for a variety of tasks. By centralizing the subscriptions, the Public Relations and Community Engagement
Department can maintain County brand oversight and design assistance as needed.
• $15,000 is Added for an Audio Visual (A/V) Equipment Replacement Schedule – $15,000 in
additional funding is added in FY 26 to the Public Relations and Community Engagement Department
to begin an A/V replacement schedule. The additional funding is added to begin replacing various A/V
equipment in the Board Room, various conference rooms throughout the Government Center, and various
equipment used by staff, such as cameras, tripods, and drones.
• $25,000 is Added for Performance Management Software – $25,000 in additional funding is added
in FY 26 to the Human Resources Department for performance management software. This software
will provide managers with a more efficient and effective method of providing performance feedback
to employees. Managers will have better tools to evaluate employees and be better positioned to assist
employees with establishing goals and addressing areas for performance improvement.
COUNTY ADMINISTRATION : 130
COUNTY ADMINISTRATION
• $81,165 is Added for a Benefits Coordinator (One FTE) – $81,165 and one FTE are added in FY 26
to the Human Resources Department. This position will assist existing staff with employee benefits, payroll,
state reporting mandates, processing new hires, and developing new processes for enhanced workflow.
This new position will allow for better service to employees and the County.
• $5,970 is Added to Reclassify One Full-time Position – $5,970 in additional funding is added in FY
26 to the Human Resources Department to reclassify one Administrative Assistant to an Administrative
Coordinator. The position has been assigned more responsibilities and tasks with no change in position
classification. The reclassification will better align classification and compensation with staff roles and
responsibilities.
MONTGOMERY COUNTY, VIRGINIA
County Attorney
Board of
Supervisors
CITIZENS
County Attorney
COUNTY ATTORNEY : 131
COUNTY ATTORNEY : 132
COUNTY ATTORNEY
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
County Attorney $511,767 $484,234 $471,268 $489,313 $30,000 $519,313 $48,045
TOTAL EXPENDITURES $511,767 $484,234 $471,268 $489,313 $30,000 $519,313 $48,045
EXPENDITURES BY CLASSIFICATION
Personal Services $421,243 $419,130 $430,719 $448,764 $- $448,764 $18,045
Operations & Maintenance $90,524 $65,104 $40,549 $40,549 $30,000 $70,549 $30,000
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $511,767 $484,234 $471,268 $489,313 $30,000 $519,313 $48,045
REVENUE BY CLASSIFICATION
Recovered Costs $- $1,011 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $1,011 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $511,767 $483,223 $471,268 $489,313 $30,000 $519,313 $48,045
TOTAL REVENUES $511,767 $484,234 $471,268 $489,313 $30,000 $519,313 $48,045
COUNTY ATTORNEY : 133
COUNTY ATTORNEY
About
The County Attorney defends or brings actions on behalf of the County and any of its boards, officials,
departments, or employees. This division also drafts and prepares County ordinances, leases, bonds, deeds, and
contracts in which the County is a party.
County Attorney
The County Attorney is appointed by and serves at the pleasure of the Board of Supervisors. The County Attorney
represents and counsels the Board of Supervisors, County boards, commissions, departments, agencies, officials,
and employees on all legal and civil matters involving County government.
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
County Attorney 2 2 0
TOTAL 2 2 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $30,000 is Added to Cover Professional Legal Services – $30,000 in additional funding is added
in FY 26 to the County Attorney for professional legal services. These funds will be used for outside legal
counsel fees to cover litigation against the County throughout the year.
MONTGOMERY COUNTY, VIRGINIA
Finance
Board of
Supervisors
County
Administrator
CITIZENS
Finance
Finance Purchasing
FINANCE : 135
Chief Financial
Officer (CFO)
FINANCE: 136
FINANCE
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Finance $1,121,810 $1,016,157 $1,272,930 $1,501,689 $14,700 $1,516,389 $243,459
Purchasing $205,683 $195,283 $218,042 $- $- $- $(218,042)
TOTAL EXPENDITURES $1,327,493 $1,211,441 $1,490,972 $1,501,689 $14,700 $1,516,389 $25,417
EXPENDITURES BY
CLASSIFICATION
Personal Services $1,100,003 $1,011,919 $1,250,872 $1,261,589 $- $1,261,589 $10,717
Operations & Maintenance $227,490 $199,203 $240,100 $240,100 $14,700 $254,800 $14,700
Capital Outlay $- $318 $- $- $- $- $-
TOTAL EXPENDITURES $1,327,493 $1,211,441 $1,490,972 $1,501,689 $14,700 $1,516,389 $25,417
REVENUE BY
CLASSIFICATION
Local Recovered Costs $75,000 $89,242 $85,000 $100,000 $- $100,000 $15,000
TOTAL DESIGNATED
REVENUE $75,000 $89,242 $85,000 $100,000 $- $100,000 $15,000
TOTAL UNDESIGNATED
REVENUE $1,252,493 $1,122,198 $1,405,972 $1,401,689 $14,700 $1,416,389 $10,417
TOTAL REVENUES $1,327,493 $1,211,441 $1,490,972 $1,501,689 $14,700 $1,516,389 $25,417
FINANCE: 137
FINANCE
About
Finance is responsible for ensuring the integrity of public funds by developing and monitoring compliance with
internal controls and financial policies and procedures. The division is responsible for payroll, accounts payable,
risk management, and purchasing. Finance also provides
County Administration with financial reports and performs
billing, collection and customer service for the Public
Service Authority (PSA). The division also provides financial
services to the Economic Development Authority (EDA), the
Metropolitan Planning Organization (MPO), the Montgomery
County Regional Tourism program, the New River Valley
Emergency Communications Regional Authority (911
Authority), and the Montgomery Blacksburg Christiansburg
(MBC) Development Corporation.
Finance
The Finance Department maintains accounting records
related to the County’s financial system and prepares and distributes monthly expenditure reports. Finance also
processes invoices for payment, payroll, and all state, federal and IRS earnings-related forms. In addition, the
Finance Department performs billing, collection and customer service functions for the Public Service Authority.
Purchasing
The Purchasing Department supports County departments by providing procurement services and guidance.
Formal invitations for bid and requests for proposal are developed, issued and awarded in accordance with the
Virginia Public Procurement Act. Purchase orders are issued upon award.
Key Performance Indicators
Goal/Objective - Ensure the Accurate and Timely Delivery of Payroll for County Employees
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Total Budget $163,728,339 $164,490,236 $174,700,467
Output Total Dollars Spent on County Payroll $37,557,395 $44,234,998 $47,638,315
Efficiency Percentage of Total Budget Spent on Personnel
Services 23%27%27%
Effectiveness Percentage of Payroll Going Out on Time and in the
Full Amount 99.97%99.98%100.00%
Outcome Operating Within State and Federal Laws and
Mandates 100% of the Time 100%100%100%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Finance 9 9 0
Purchasing 2 2 0
TOTAL 11 11 0
FINANCE: 138
FINANCE
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, an additional $15,000 is added to Finance’s base fee revenue for FY 26.
• Consolidation of Finance and Purchasing Departments – For the FY 26 Base budget, the Finance
and Purchasing departments were consolidated into one department. This change was made for
better management and operational efficiency. As a result, $218,042 in base Purchasing Department
expenditures were consolidated in the Finance Department.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $14,700 is Added to Cover Professional Services Fee Increases – $14,700 in additional funding is
added in FY 26 to the Finance Department for professional services. Professional Services, including audit
and actuarial fees, increase each year, with audit fees projected to increase 7% in FY 26. This increased
funding will allow the County to maintain financial advisory, actuarial and audit services from reputable
firms.
MONTGOMERY COUNTY, VIRGINIA
Insurance
Board of
Supervisors
County
Administrator
CITIZENS
Finance
Insurance
INSURANCE : 139
Chief Financial
Officer (CFO)
INSURANCE : 140
INSURANCE
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Insurance $267,352 $246,103 $251,056 $282,790 $3,300 $286,090 $35,034
TOTAL EXPENDITURES $267,352 $246,103 $251,056 $282,790 $3,300 $286,090 $35,034
EXPENDITURES BY
CLASSIFICATION
Personal Services $18,986 $12,059 $20,286 $52,020 $600 $52,620 $32,334
Operations & Maintenance $248,366 $234,044 $230,770 $230,770 $2,700 $233,470 $2,700
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $267,352 $246,103 $251,056 $282,790 $3,300 $286,090 $35,034
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $5,984 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $5,984 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $267,352 $240,119 $251,056 $282,790 $3,300 $286,090 $35,034
TOTAL REVENUES $267,352 $246,103 $251,056 $282,790 $3,300 $286,090 $35,034
INSURANCE : 141
INSURANCE
About
Insurance coverage for County buildings and their contents at replacement cost value, risk management
consulting services and liability insurance for County officials are paid from this division.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Workers’ Compensation Audit Increase – A total of $30,000 is added to the County’s base
workers’ compensation audit fees for FY 26. The increase is based on the FY 25 audit true-up and added
positions from Fire and Rescue and the Sheriff’s Office.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $3,300 is Added for Insurance Premium Increases – $3,300 in additional funding has been added in
FY 26 to cover the cost of insurance premium increases.
MONTGOMERY COUNTY, VIRGINIA
Information Technology
Board of
Supervisors
County
Administrator
CITIZENS
Information
Technology
INFORMATION TECHNOLOGY : 143
Assistant County
Administrator
INFORMATION TECHNOLOGY : 144
INFORMATION TECHNOLOGY
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Information Technology $2,748,349 $2,412,292 $2,755,612 $2,797,716 $269,412 $3,067,128 $311,516
TOTAL EXPENDITURES $2,748,349 $2,412,292 $2,755,612 $2,797,716 $269,412 $3,067,128 $311,516
EXPENDITURES BY
CLASSIFICATION
Personal Services $1,109,992 $907,705 $1,306,622 $1,348,726 $109,615 $1,458,341 $151,719
Operations & Maintenance $1,455,322 $1,332,616 $1,193,574 $1,278,464 $127,997 $1,406,461 $212,887
Capital Outlay $183,035 $171,971 $255,416 $170,526 $31,800 $202,326 $(53,090)
TOTAL EXPENDITURES $2,748,349 $2,412,292 $2,755,612 $2,797,716 $269,412 $3,067,128 $311,516
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $1,038 $- $- $- $- $-
Technology Fee $22,000 $25,814 $22,000 $23,000 $- $23,000 $1,000
TOTAL DESIGNATED REVENUE $22,000 $26,852 $22,000 $23,000 $- $23,000 $1,000
TOTAL UNDESIGNATED REVENUE $2,726,349 $2,385,440 $2,733,612 $2,774,716 $269,412 $3,044,128 $310,516
TOTAL REVENUES $2,748,349 $2,412,292 $2,755,612 $2,797,716 $269,412 $3,067,128 $311,516
INFORMATION TECHNOLOGY : 145
INFORMATION TECHNOLOGY
About
Information Technology (IT) is responsible for planning, deploying, and managing technology solutions that
support the County’s operations. The IT department supports the computing technology and telecommunications
in all County facilities.
Information Technology
IT supports over 100 systems and applications in a high availability, 24/7 environment and over 1,500 end-user
devices, including PCs, laptops, printers, and phones across multiple locations in the County.
Key Performance Indicators
Goal/Objective - Provide Exceptional IT Service to Montgomery County Employees
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Number of FTEs 9 10 11
Output Number of Help Desk Tickets 2,356 3,086 3,826
Efficiency Help Desk Tickets Per FTE 262 309 348
Effectiveness Close 90% of Help Desk Tickets Within SLA
Agreement Timeframe 85%95%90%
Outcome Maintain a 90% Satisfaction Level with IT Help
Desk Services 95%99%95%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Information Technology 11.5 12.5 1
TOTAL 11.5 12.5 1
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
INFORMATION TECHNOLOGY : 146
INFORMATION TECHNOLOGY
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, an additional $1,000 is added to Information Technology’s base technology
fee revenue for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $64,655 is Added for New Software Programs – $64,655 in additional funding is added in FY 26 to
cover new software programs.
• $46,176 is added to increase security event management using Assura’s SIEM tool. This tool will
collect data from all possible sources, analyze it, and then respond to detected security threats. The
Assura SIEM offering (StellarOne) is an advanced platform that performs much more detailed analysis
of incoming events, compared to the County’s current software provider. Additionally, StellarOne will
be monitored 24/7 by Assura Security Operations Center staff, providing constant monitoring for the
County. The advanced capabilities of StellarOne will result in the IT security team (and IT as a whole)
being better informed on device and network activity in the County.
• $17,000 is added to implement a new online customer interface for paying tax bills and utility billing.
This addition will modernize the County’s online customer experience with Tyler’s Resident Access
Portal. This application is designed to be mobile friendly and include features of a modern payment
portal.
• $1,479 is added for the purchase of Rich Web support. Rich Web support will help migrate the County
from its on-premise exchange environment to Microsoft’s cloud solution. This addition brings the
County current with technology used by most organizations and reduces complications collaborating
with other entities, especially those already using Microsoft products. This would also eliminate the
need for the County’s Zoom account.
• $109,615 is Added for a Security Analyst (One FTE) – $109,615 and one FTE are added to the
Information Technology Division for FY 26. This position is added to provide support for continuous
monitoring and remediations of County information systems. The addition of this position allows the County
to handle new security implementations, continued monitoring of existing systems, remediations, and
training. This position will also meet the Virginia Local Election Security Standards for a separation of duties
between security personnel administering access control tasks and audit tasks.
• $53,342 is Added for Software Maintenance Service Contract Increases – $53,342 in additional
funding is added in FY 26 to cover increases in software maintenance service contracts. $3,000 is
included to cover additional Laserfische licenses, $28,000 is included to cover VMware and Docusign
license increases, $14,000 is included to cover Munis and IAS world software license increases, $4,342 is
included for network infrastructure support services, and $4,000 is included for Microsoft exchange.
• $20,000 is Added for a Copier Replacement Schedule – $20,000 in additional funding is added in FY
26 to begin a copier replacement schedule. The additional funding is added to begin 5 to 6-year life cycle
replacement on all new Ricoh copiers.
• $10,000 is Added for Telecommunications – $10,000 in additional funding is added in FY 26 to cover
telecommunication costs. Telecommunication costs were consolidated in the IT budget for FY 25. Based
INFORMATION TECHNOLOGY : 147
INFORMATION TECHNOLOGY
on projected expenses for FY 25 and FY 26, $10,000 in additional funding is added for FY 26.
• $11,800 is Added for Computer Costs for New Positions – $11,800 in additional funding is added in
FY 26 to cover the costs of providing computer hardware for new positions added to the FY 26 budget.
Note: $210,000 is included in the FY 26 capital budget to address future infrastructure issues. These funds are
located in the County Capital tab at the end of the budget document
MONTGOMERY COUNTY, VIRGINIA
Commissioner of the Revenue -
Compensation Board
Commissioner of
the Revenue
CITIZENS
Compensation
Board
COMMISSIONER OF THE REVENUE : 149
COMMISSIONER OF THE REVENUE : 150
COMMISSIONER OF THE REVENUE
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Commissioner of the Revenue $899,234 $764,429 $978,721 $1,004,740 $- $1,004,740 $26,019
TOTAL EXPENDITURES $899,234 $764,429 $978,721 $1,004,740 $- $1,004,740 $26,019
EXPENDITURES BY
CLASSIFICATION
Personal Services $887,198 $752,394 $973,646 $999,665 $- $999,665 $26,019
Operations & Maintenance $5,041 $5,040 $5,075 $5,075 $- $5,075 $-
Capital Outlay $6,995 $6,995 $- $- $- $- $-
TOTAL EXPENDITURES $899,234 $764,429 $978,721 $1,004,740 $- $1,004,740 $26,019
REVENUE BY CLASSIFICATION
State Shared Expenses $307,769 $289,646 $328,861 $327,190 $4,771 $331,961 $3,100
TOTAL DESIGNATED REVENUE $307,769 $289,646 $328,861 $327,190 $4,771 $331,961 $3,100
TOTAL UNDESIGNATED
REVENUE $591,465 $474,784 $649,860 $677,550 $(4,771) $672,779 $22,919
TOTAL REVENUES $899,234 $764,429 $978,721 $1,004,740 $- $1,004,740 $26,019
COMMISSIONER OF THE REVENUE : 151
COMMISSIONER OF THE REVENUE
About
The Commissioner of the Revenue is an elected Constitutional Officer responsible for assessing the fair market
value of all property, personal and business, subject to taxation and maintaining real estate ownership records.
This division accounts for the costs shared between the County and the State Compensation Board.
Commissioner of the Revenue
The Commissioner of the Revenue Division assesses all tangible personal property in accordance with the Code
of Virginia, verifies personal property data filed by taxpayers, calculates assessments and taxes, and issues the
personal property tax book annually. It also assists taxpayers with filing state income tax returns.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Process Virginia Individual Tax Returns and Tax
Declarations 1,350 1,200 1,000
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Commissioner of the Revenue 11 11 0
TOTAL 11 11 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Compensation Board Revenue Adjustments – A total of ($1,671) is reduced to the base
Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by
the State Compensation Board reconciled to the FY 25 County approved budget. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state. This adjustment reconciles the County’s budget to the FY 25 approved Compensation Board budget
that contains a 3% increase for locally supported positions July 1, 2024. The reduction in funds is due to
staff turnover.
COMMISSIONER OF THE REVENUE : 152
COMMISSIONER OF THE REVENUE
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $4,771 is Added to the Commissioner of the Revenue’s Compensation Board Revenue
Budget – These funds account for a 3% across the board salary increase included in the state’s budget
for locally supported positions July 1, 2025. Since the County is providing a 3% compensation increase
to all County funded positions in FY 26, these funds provide additional revenue to the County. Each
year, Compensation Board funding is reconciled to the County approved budget when final numbers are
received from the state.
MONTGOMERY COUNTY, VIRGINIA
Commissioner of
the Revenue
CITIZENS
Assessments
Assessments Land Use
ASSESSMENTS : 153
Commissioner of the Revenue -
Assessments
ASSESSMENTS : 154
ASSESSMENTS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Assessments $469,493 $401,772 $478,521 $486,593 $- $486,593 $8,072
Land Use $3,900 $3,918 $- $- $- $- $-
TOTAL EXPENDITURES $473,393 $405,690 $478,521 $486,593 $- $486,593 $8,072
EXPENDITURES BY
CLASSIFICATION
Personal Services $383,930 $317,346 $407,719 $415,791 $- $415,791 $8,072
Operations & Maintenance $79,414 $78,298 $70,802 $70,802 $- $70,802 $-
Capital Outlay $10,049 $10,046 $- $- $- $- $-
TOTAL EXPENDITURES $473,393 $405,690 $478,521 $486,593 $- $486,593 $8,072
REVENUE BY CLASSIFICATION
Land Use Application Fee $1,800 $2,033 $1,800 $1,800 $- $1,800 $-
Recovered Costs $- $450 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $1,800 $2,483 $1,800 $1,800 $- $1,800 $-
TOTAL UNDESIGNATED REVENUE $471,593 $403,208 $476,721 $484,793 $- $484,793 $8,072
TOTAL REVENUES $473,393 $405,690 $478,521 $486,593 $- $486,593 $8,072
ASSESSMENTS : 155
ASSESSMENTS
About
The Assessment division is responsible for maintaining real estate ownership records, including transfers of
ownership recorded in the Circuit Court Clerk’s Office, assessing the value of real property, administering the
land use program, and mapping of real property. The County provides 100% of the funding since real estate and
personal property assessments are a primary focus of this division.
Assessing
The Assessing Department, which reports to the Commissioner of the Revenue, maintains real estate ownership
records, assesses the value of real property, issues the real estate land book annually, administers the land use
program, and handles the mapping of real property. This department also administers the County’s real estate tax
relief programs for veterans and the elderly and disabled.
Land Use
The Land Use program provides for the deferral of real estate taxes on real estate that qualifies for agricultural,
horticultural and forestry uses. It processes new and renewal applications, validates information provided on the
applications, and calculates use values per crop yields and soil classifications.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Assist Elderly, Disabled, and Veterans with Tax Returns 779 800 850
Output Business Tax Assessments 8,473 6,448 7,000
Output Update Real Estate Records 4,658 5,000 5,500
Output Identify Qualified Land Use Program Parcels 5,703 5,708 5,744
Output Taxable Vehicle Assessments 85,804 80,500 81,000
Output Assess Supplemental Proration Bills and Corrections 14,844 14,000 14,300
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Assessments 6 6 0
Land Use 0 0 0
TOTAL 6 6 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
ASSESSMENTS : 156
ASSESSMENTS
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Treasurer - Compensation Board
Treasurer
CITIZENS
Compensation
Board
TREASURER - COMPENSATION BOARD : 157
TREASURER - COMPENSATION BOARD : 158
TREASURER - COMPENSATION BOARD
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Treasurer $706,908 $564,470 $841,464 $894,590 $- $894,590 $53,126
TOTAL EXPENDITURES $706,908 $564,470 $841,464 $894,590 $- $894,590 $53,126
EXPENDITURES BY
CLASSIFICATION
Personal Services $698,908 $556,470 $841,464 $894,590 $- $894,590 $53,126
Operations & Maintenance $8,000 $8,000 $- $- $- $- $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $706,908 $564,470 $841,464 $894,590 $- $894,590 $53,126
REVENUE BY
CLASSIFICATION
State Shared Expenses $303,117 $289,907 $337,291 $332,368 $4,946 $337,314 $23
TOTAL DESIGNATED REVENUE $303,117 $289,907 $337,291 $332,368 $4,946 $337,314 $23
TOTAL UNDESIGNATED
REVENUE $403,791 $274,563 $504,173 $562,222 $(4,946) $557,276 $53,103
TOTAL REVENUES $706,908 $564,470 $841,464 $894,590 $- $894,590 $53,126
TREASURER - COMPENSATION BOARD : 159
TREASURER - COMPENSATION BOARD
About
The Treasurer is an elected Constitutional Officer responsible for collecting all County revenue, submitting financial
reports to the state and County, authorizing County disbursements, and cash management, which includes
managing the County’s bank and investment accounts.
Treasurer-Compensation Board
This division accounts for the operational costs shared between the State Compensation Board and the County.
The Treasurer Division also collects current and delinquent tax payments, motor vehicle license fees, issues dog
tags, and collects and remits payments to the Commonwealth of Virginia for individual and business state income
and estimated state income taxes.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output State Tax Payments Processed 1,086 1,086 1,100
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Treasurer 11 11 0
TOTAL 11 11 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Compensation Board Revenue Adjustments – A total of ($4,923) is reduced to the base
Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by
the State Compensation Board reconciled to the FY 25 County approved budget. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state. This adjustment reconciles the County’s budget to the FY 25 approved Compensation Board budget
that contains a 3% increase for locally supported positions July 1, 2024. The reduction in funds is due to
staff turnover.
TREASURER - COMPENSATION BOARD : 160
TREASURER - COMPENSATION BOARD
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $4,946 is Added to the Treasurer’s Compensation Board Revenue Budget – These funds account
for a 3% across the board salary increase included in the state’s budget for locally supported positions
July 1, 2025. Since the County is providing a 3% compensation increase to all County funded positions in
FY 26, these funds provide additional revenue to the County. Each year, Compensation Board funding is
reconciled to the County approved budget when final numbers are received from the state.
MONTGOMERY COUNTY, VIRGINIA
Treasurer - Collections
Treasurer
CITIZENS
Collections
TREASURER - COLLECTIONS : 161
TREASURER - COLLECTIONS : 162
TREASURER - COLLECTIONS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Treasurer-Collections $534,778 $505,640 $309,555 $314,268 $38,300 $352,568 $43,013
TOTAL EXPENDITURES $534,778 $505,640 $309,555 $314,268 $38,300 $352,568 $43,013
EXPENDITURES BY
CLASSIFICATION
Personal Services $369,011 $340,962 $150,995 $155,708 $- $155,708 $4,713
Operations & Maintenance $165,767 $164,678 $158,560 $158,560 $38,300 $196,860 $38,300
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $534,778 $505,640 $309,555 $314,268 $38,300 $352,568 $43,013
REVENUE BY
CLASSIFICATION
DMV Stop Fees $24,000 $51,256 $24,000 $24,000 $19,300 $43,300 $19,300
TOTAL DESIGNATED REVENUE $24,000 $51,256 $24,000 $24,000 $19,300 $43,300 $19,300
TOTAL UNDESIGNATED
REVENUE $510,778 $454,384 $285,555 $290,268 $19,000 $309,268 $23,713
TOTAL REVENUES $534,778 $505,640 $309,555 $314,268 $38,300 $352,568 $43,013
TREASURER - COLLECTIONS : 163
TREASURER - COLLECTIONS
About
The Treasurer is an elected official responsible for collecting all County revenue, submitting financial reports to the
state and County, and authorizing County disbursements.
Treasurer-Collections
This division is funded solely by the County. Treasurer-Collections collects current and delinquent tax payments,
motor vehicle license fees, issues dog tags, and collects and remits payments to the Commonwealth of Virginia for
individual and business state income and estimated state income taxes.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Real Estate Tax Bills Issued 78,529 78,529 79,000
Output Personal Property Tax Bills Issued 67,401 67,401 68,000
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Treasurer-Collections 2 2 0
TOTAL 2 2 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $19,300 is added for DMV Stop Fees – The Treasurer’s Office issues DMV stops on delinquent
taxpayers. This program prevents taxpayers from receiving DMV license renewals until their delinquent
taxes are paid to the County. The DMV charges an administrative fee to the County, which the Treasurer’s
TREASURER - COLLECTIONS : 164
TREASURER - COLLECTIONS
Office passes onto the taxpayer. This expenditure is offset by a like amount of revenue.
• $14,000 is Added for Postage – $14,000 in additional funding is added in FY 26 to the Treasurer
Collections Division to increase the postage budget. The additional funding is added based on rising costs
for postage and the increased number of property bills sent to citizens by the Treasurer.
• $5,000 is Added for Travel, Meals, and Lodging – $5,000 in additional funding is added in FY 26 to
provide for Treasurer staff to attend the Treasurer’s Association of Virginia Annual Conference, in support
of gaining and maintaining professional certifications.
MONTGOMERY COUNTY, VIRGINIA
Office of Elections
Electoral Board
Office of
Elections
OFFICE OF ELECTIONS : 165
OFFICE OF ELECTIONS : 166
OFFICE OF ELECTIONS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Office of Elections $857,457 $844,627 $800,707 $753,747 $- $753,747 $(46,960)
TOTAL EXPENDITURES $857,457 $844,627 $800,707 $753,747 $- $753,747 $(46,960)
EXPENDITURES BY
CLASSIFICATION
Personal Services $633,320 $628,537 $668,373 $621,413 $- $621,413 $(46,960)
Operations & Maintenance $224,137 $216,090 $132,334 $132,334 $- $132,334 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $857,457 $844,627 $800,707 $753,747 $- $753,747 $(46,960)
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $800 $- $- $- $- $-
State Shared Expenses $109,680 $181,910 $109,680 $115,867 $- $115,867 $6,187
TOTAL DESIGNATED REVENUE $109,680 $182,710 $109,680 $115,867 $- $115,867 $6,187
TOTAL UNDESIGNATED
REVENUE $747,777 $661,917 $691,027 $637,880 $- $637,880 $(53,147)
TOTAL REVENUES $857,457 $844,627 $800,707 $753,747 $- $753,747 $(46,960)
OFFICE OF ELECTIONS : 167
OFFICE OF ELECTIONS
About
The Electoral Board/Office of Elections provides registration and election services to eligible citizens of
Montgomery County. These services include supporting and training individuals and groups holding registration
drives; providing in-house voter registration; processing through the Virginia Election and Registration System
(VERIS); purchasing, maintaining, and testing all voting equipment and electronic poll books; providing registered
voters with a voter notice; and preparing and conducting fair elections per the Code of Virginia Election Laws.
The office also provides Officer of Election training, processes candidate filings and petitions, provides proof and
printing of ballots, conducts early in-person voting, maintains polling locations and processes mailed absentee
ballots, etc.
Office of Elections
The Office of Elections division is committed to providing each citizen of Montgomery County with the opportunity
to exercise his or her right to vote in an efficient and equitable manner. The Director of Elections registers voters,
maintains voting records, and manages elections by staffing polling locations for the County’s 29 precincts plus
the Central Absentee Precinct (CAP). The staff conducts elections, supervises poll workers on Election Day and
submits all election results through Election Night Reporting (ENR) to the state.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Registered Voters 67,649 67,649 67,649
Output Facilitate Elections 100%100%100%
Output Manage and Maintain Voter Equipment 100%100%100%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Office of Elections 6 6 0
TOTAL 6 6 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
OFFICE OF ELECTIONS : 168
OFFICE OF ELECTIONS
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Revenue Adjustments – A total of $6,187 is added to the base Office of Elections’ revenue budget.
These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 25
County approved budget.
• One-time Funding Reduction – A total of $43,060 is reduced from the base personal services budget
for FY 26. The total consisted of funds provided during the FY 25 budget for the one-time costs of seasonal
wages to assist the Office of Elections with the 2024 presidential election. Presidential elections require
additional one-time resources that are not contained in the Office of Elections’ base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Contingencies - General
Board of
Supervisors
County
Administrator
CITIZENS
Contingencies
General
CONTINGENCIES - GENERAL : 169
CONTINGENCIES - GENERAL : 170
CONTINGENCIES - GENERAL
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Contingencies-General $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
TOTAL EXPENDITURES $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
EXPENDITURES BY CLASSIFICATION
General Contingencies $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
TOTAL EXPENDITURES $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
TOTAL REVENUES $137,138 $- $700,307 $700,307 $85,000 $785,307 $85,000
CONTINGENCIES - GENERAL : 171
CONTINGENCIES - GENERAL
About
This division provides for contingency reserves to pay for unanticipated expenditures that arise during the year.
Contingencies – General
Contingencies – General provides for unknown and unanticipated expenditures that arise during the year but have
not been included in the approved budget.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $85,000 is Added to the General Contingency Budget – The County’s Financial Policies require
retention of 1% of the County’s general government portion of the General Fund to cover contingency
needs. An additional $85,000 is needed to comply with this policy.
MONTGOMERY COUNTY, VIRGINIA
Contingencies - Special
Board of
Supervisors
County
Administrator
CITIZENS
Contingencies
Special
CONTINGENCIES - SPECIAL : 173
CONTINGENCIES - SPECIAL : 174
CONTINGENCIES - SPECIAL
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Contingencies-Special $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
TOTAL EXPENDITURES $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
EXPENDITURES BY CLASSIFICATION
Contingencies-Special $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
TOTAL EXPENDITURES $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
REVENUE BY CLASSIFICATION
State School Revenue (Deferred State $) $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
TOTAL REVENUES $92,180 $- $1,896,272 $47,941 $284,789 $332,730 $(1,563,542)
CONTINGENCIES - SPECIAL : 175
CONTINGENCIES - SPECIAL
About
Special Contingencies serves as a holding account for funds approved for a specific purpose for which the details
are not finalized. For funds held in special contingencies to be expended, the Board of Supervisors must approve a
resolution transferring them to the appropriate division.
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Special Contingencies 0 3 3
TOTAL 0 3 3
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• $47,941 is the Balance of Funds Remaining After Allocating Compensation Increases to
Maintain the County’s Compensation and Classification Plan to County Departments in FY
26 – Monies were held in Special Contingencies until transferred to County departments to provide
compensation increases to maintain the County’s Compensation and Classification Pay Plan. $47,941
is the remaining balance after the money was distributed. ($152,059) of the original $200,000 set aside
to maintain the County’s Compensation and Classification Pay Plan has been distributed to County
departments for FY 26.
• ($52,594) is Removed from Funds Remaining after Allocating Compensation Increases to County
Departments – Monies were held in Special Contingencies until transferred to County departments to
provide a 5% compensation increase for classified and part-time non-classified County employees July
1, 2024 and to maintain the County’s Compensation and Classification Plan. $52,594 is the remaining
balance after the funding was distributed. These funds have been removed for FY 26 as they are no longer
needed as base funds.
• ($1,643,678) is Removed from the additional state funds provided to the School Operating
Fund – The FY 25 budget resolution approved by the Board of Supervisors included language that if
additional state funding was received for the School Operating Fund, the General Fund transfer to the
School Operating Fund would be reduced by the amount of the additional state funding and the balance
held in Special Contingencies to be allocated by the Board under future action. The state approved budget
included an additional $2,760,727 in state funding for public schools. The County transfer to the School
Operating Fund was, therefore, reduced by $2,760,727. $1,117,049 was used to fund paid fire staffing in
eastern Montgomery County. The remaining $1,643,678 was held in Special Contingencies and required
additional action by the Board of Supervisors prior to use. A separate resolution was provided after the
approved budget to appropriate the additional $2,760,727 in state funding for public schools. These funds
have been removed from the base budget and will be used to cover new expenditure needs in the FY 26
budget.
CONTINGENCIES - SPECIAL : 176
CONTINGENCIES - SPECIAL
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $4,789 is the Balance of Funds Remaining After Allocating the 3% Compensation Increases to
County Departments in FY 26 – Monies were held in Special Contingencies until transferred to County
departments to provide a 3% compensation increase for all full and part-time classified, and part-time
non-classified County employees July 1, 2025. $4,789 is the remaining balance after the money was
distributed.
• $280,000 is Provided for the Sheriff to Hire Two SROs and One Sergeant Position in FY 26 (3
FTEs) – $280,000 in funding is added to hire two School Resource Officers and one Sergeant Position to
support school safety in the County. These funds will remain in Special Contingencies until such time the
Sheriff is ready to staff these three positions in FY 26.
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Judicial Administration
JUDICIAL ADMINISTRATION : 177
Judicial Administration consists of the following divisions: Commonwealth Attorney; Circuit Court; General District
Court; Juvenile and Domestic Relations Court; Magistrate; Circuit Court Clerk.
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Commonwealth Attorney $1,850,445 $1,794,680 $1,998,137 $2,125,647 $- $2,125,647 $127,510
Circuit Court $278,358 $267,366 $284,398 $301,271 $- $301,271 $16,873
General District Court $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
Juvenile and Domestic Relations Court $20,524 $14,238 $20,524 $20,524 $- $20,524 $-
Magistrate $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
Circuit Court Clerk $911,213 $824,260 $996,531 $995,903 $- $995,903 $(628)
TOTAL JUDICIAL ADMINISTRATION $3,087,251 $2,917,948 $3,326,301 $3,470,056 $- $3,470,056 $143,755
MONTGOMERY COUNTY, VIRGINIA
Commonwealth Attorney
Commonwealth
Attorney
CITIZENS
Prosecution Collections
COMMONWEALTH ATTORNEY : 179
COMMONWEALTH ATTORNEY : 180
COMMONWEALTH ATTORNEY
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Commonwealth Attorney-
Prosecution $1,620,406 $1,550,052 $1,729,193 $1,856,040 $- $1,856,040 $126,847
Commonwealth Attorney-
Collections $6,975 $- $7,267 $7,467 $- $7,467 $200
Victim Witness Program $223,064 $244,628 $261,677 $262,140 $- $262,140 $463
TOTAL EXPENDITURES $1,850,445 $1,794,680 $1,998,137 $2,125,647 $- $2,125,647 $127,510
EXPENDITURES BY
CLASSIFICATION
Personal Services $1,810,297 $1,750,455 $1,951,510 $2,079,020 $- $2,079,020 $127,510
Operations & Maintenance $40,148 $44,226 $46,627 $46,627 $- $46,627 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $1,850,445 $1,794,680 $1,998,137 $2,125,647 $- $2,125,647 $127,510
REVENUE BY
CLASSIFICATION
Local Court Fees $32,726 $46,912 $47,873 $47,873 $- $47,873 $-
Local Recovered Costs $- $5,829 $- $- $- $- $-
Federal Grant Funds $- $116,939 $- $- $- $- $-
Domestic Violence Grant $- $- $- $- $- $- $-
Victim Witness Grant $210,674 $59,564 $195,527 $210,274 $- $210,274 $14,747
State/Federal Confiscations $- $11,710 $- $- $- $- $-
State Shared Expenses $957,194 $907,076 $998,468 $1,055,818 $25,088 $1,080,906 $82,438
State Commonwealth Attorney
Fees $8,428 $7,086 $8,428 $8,428 $- $8,428 $-
TOTAL DESIGNATED REVENUE $1,209,022 $1,155,118 $1,250,296 $1,322,393 $25,088 $1,347,481 $97,185
TOTAL UNDESIGNATED
REVENUE $641,423 $639,563 $747,841 $803,254 $(25,088) $778,166 $30,325
TOTAL REVENUES $1,850,445 $1,794,680 $1,998,137 $2,125,647 $- $2,125,647 $127,510
COMMONWEALTH ATTORNEY : 181
COMMONWEALTH ATTORNEY
About
The Commonwealth Attorney is an elected Constitutional Officer responsible for the prosecution of all felony and
certain misdemeanor and traffic offenses within Montgomery County, including those occurring in the towns of
Blacksburg and Christiansburg and on the Virginia Tech campus. Court is held five times per week in District Court,
four times per week in Circuit Court and two to three times per week in Juvenile and Domestic Relations Court.
Prosecution
This department is responsible for trying cases in Circuit Court, two General District Courts and the Juvenile and
Domestic Relations Court. Through the Victim Witness Program, the office assists victims and witnesses involved
in the prosecution of cases. The office advises citizens, law enforcement agencies and magistrates regarding the
interpretation of criminal law.
Collections
The Collections department is responsible for the collection of delinquent fines and costs from Juvenile and
Domestic Relations District Court, General District Court(s) and the Circuit Court. This entails collection of reports
from the Clerk’s Office, preparation and mailing of collection letters for all fines/costs not paid within 40 days,
generating reports and accounting procedures.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Cases prosecuted in General District, Circuit Court,
and Juvenile and Domestic Relations Court 10,251 10,500 10,750
Output Drug Court Graduates 16 20 22
Output Victims Served 958 900 900
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Commonwealth Attorney-Prosecution 17 18 1
Commonwealth Attorney-Collections 0 0 0
TOTAL 17 18 1
COMMONWEALTH ATTORNEY : 182
COMMONWEALTH ATTORNEY
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Compensation Board Revenue Adjustments –A total of $57,350 is added to the base
Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by
the State Compensation Board reconciled to the FY 25 County approved budget. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state. This adjustment reconciles the County’s budget to the FY 25 approved Compensation Board budget
that contains a 3% increase for locally supported positions July 1, 2024. The adjustment also includes
a new legal assistant position (1 FTE) added by the state in FY 25, which increases the Commonwealth
Attorney’s base FTE count from 17 to 18.
• Victim Witness Base Revenue Increase – Based on the actual Victim Witness grant that was reconciled
in FY 25, an additional $14,747 is added to Commonwealth Attorney’s base fee revenue for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $25,088 is Added to the Commonwealth Attorney’s Compensation Board Revenue Budget –
These funds account for a 3% across the board salary increase included in the state’s budget for locally
supported positions July 1, 2025. Since the County is providing a 3% compensation increase to all County
funded positions in FY 26, these funds provide additional revenue to the County. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state.
MONTGOMERY COUNTY, VIRGINIA
Circuit Court
General
Assembly
Circuit Court
CITIZENS
Circuit Court Juries
CIRCUIT COURT : 183
CIRCUIT COURT : 184
CIRCUIT COURT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Circuit Court $226,983 $222,205 $232,962 $249,835 $- $249,835 $16,873
Juries $51,375 $45,160 $51,436 $51,436 $- $51,436 $-
TOTAL EXPENDITURES $278,358 $267,366 $284,398 $301,271 $- $301,271 $16,873
EXPENDITURES BY
CLASSIFICATION
Personal Services $219,783 $218,302 $222,062 $238,935 $- $238,935 $16,873
Operations & Maintenance $58,575 $49,064 $62,336 $62,336 $- $62,336 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $278,358 $267,366 $284,398 $301,271 $- $301,271 $16,873
REVENUE BY CLASSIFICATION
Local Judge's Secretary Salary $7,500 $9,000 $7,500 $7,500 $- $7,500 $-
Recovered Costs $1,500 $1,500 $- $- $- $- $-
Jury Reimbursement $10,440 $20,181 $15,000 $15,000 $- $15,000 $-
TOTAL DESIGNATED REVENUE $19,440 $30,681 $22,500 $22,500 $- $22,500 $-
TOTAL UNDESIGNATED
REVENUE $258,918 $236,684 $261,898 $278,771 $- $278,771 $16,873
TOTAL REVENUES $278,358 $267,366 $284,398 $301,271 $- $301,271 $16,873
CIRCUIT COURT : 185
CIRCUIT COURT
About
The Circuit Court, with two resident judges, is the trial court with broadest powers in the County and handles all
civil cases with claims of more than $25,000. It shares authority with the General District Court to hear matters
involving claims between $4,500 and $25,000. The Circuit Court also hears all serious criminal matters involving
felonies, handles family matters including divorce, and hears cases appealed from the General District Court and
the Juvenile & Domestic Relations District Court. The County provides general operating funds for each judge,
funding for 2 legal assistants and a judicial law clerk, and office furnishings for the staff.
Circuit Court
The Circuit Court is the principal trial court of the state and has both original and appellate jurisdiction.
Juries
This department provides basic operating funds for jury services, including juror and witness compensation.
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Circuit Court 3 3 0
Juries 0 0 0
TOTAL 3 3 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
CIRCUIT COURT : 186
CIRCUIT COURT
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
General District Court
General
Assembly
General District
Court
CITIZENS
GENERAL DISTRICT COURT : 187
GENERAL DISTRICT COURT : 188
GENERAL DISTRICT COURT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
General District Court $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
TOTAL EXPENDITURES $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
Local Courthouse Maintenance
Fees $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
TOTAL REVENUES $21,711 $16,281 $21,711 $21,711 $- $21,711 $-
GENERAL DISTRICT COURT : 189
GENERAL DISTRICT COURT
About
The General District Court hears criminal, traffic and civil cases,
misdemeanor cases, and preliminary felony cases. The division
has exclusive original jurisdiction over any claim not exceeding
$4,500 and has concurrent jurisdiction with the Circuit Court
over any claim from $4,500 to $25,000, except for personal
injury and wrongful death cases in which the amount in
question does not exceed $50,000. Both totals exclude interest
and attorney’s fees; however, claims, counter-claims and cross-
claims filed in actions for unlawful detainer are not subject to
the maximum jurisdictional limit of $25,000.
General District Court
This division is responsible for ensuring compliance with all policies and procedures as established by the Supreme
Court. The General District Court holds court five days a week and staffing is comprised of a clerk and 10 deputy
clerks.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Juvenile and Domestic Relations Court
General
Assembly
Juvenile and Domestic Relations Court
CITIZENS
Juvenile and Domestic Relations Court Court Services
JUVENILE AND DOMESTIC RELATIONS COURT : 191
JUVENILE AND DOMESTIC RELATIONS COURT : 192
JUVENILE AND DOMESTIC RELATIONS COURT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Juvenile and Domestic Relations Court $14,024 $8,960 $14,024 $14,024 $- $14,024 $-
Court Services $6,500 $5,278 $6,500 $6,500 $- $6,500 $-
TOTAL EXPENDITURES $20,524 $14,238 $20,524 $20,524 $- $20,524 $-
EXPENDITURES BY CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $20,524 $9,968 $20,524 $20,524 $- $20,524 $-
Capital Outlay $- $4,270 $- $- $- $- $-
TOTAL EXPENDITURES $20,524 $14,238 $20,524 $20,524 $- $20,524 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $20,524 $14,238 $20,524 $20,524 $- $20,524 $-
TOTAL REVENUES $20,524 $14,238 $20,524 $20,524 $- $20,524 $-
JUVENILE AND DOMESTIC RELATIONS COURT : 193
JUVENILE AND DOMESTIC RELATIONS COURT
About
The Juvenile and Domestic Relations Court has jurisdiction over all proceedings involving minors, children in need
of services, and children who have been abused or neglected. This division also provides probation, counseling and
rehabilitation services to children and their families.
Juvenile and Domestic Relations Court
The Juvenile and Domestic Relations District Court hears all matters involving juveniles such as criminal or traffic
matters. Juvenile delinquency cases are cases involving a minor under the age of 18 who has been accused of
committing an offense that would be considered criminal if committed by an adult. Other juvenile offenses may be
referred to as status offenses. Status offenses are those acts that are unlawful only because they are committed by
a minor.
In addition, this court handles other matters involving the family such as custody, support and visitation. The court
also hears family abuse cases, cases where adults have been accused of child abuse or neglect, and criminal cases
where the defendant and alleged victim are family or household members.
Court Services
The 27th District Court Service Unit (CSU), also commonly referred to as Court Services, is a component of the
Virginia Department of Juvenile Justice (DJJ) with the Christiansburg Office providing services to Montgomery,
Floyd, and Giles. The office completes reports, processes intake complaints, and provides probation supervision to
juveniles.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Magistrate
General
Assembly
Courts
CITIZENS
Magistrate
MAGISTRATE : 195
MAGISTRATE : 196
MAGISTRATE
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Magistrate $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
TOTAL EXPENDITURES $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
TOTAL REVENUES $5,000 $1,124 $5,000 $5,000 $- $5,000 $-
MAGISTRATE : 197
MAGISTRATE
About
The Magistrate’s Office provides judicial services for the 27th Judicial District within Region 1. Magistrates possess
regional authority and assist all districts within Region 1, which consists of the 27th, 28th, 29th, and 30th Judicial
Districts. The Magistrate’s Office operates 24 hours a day, 7 days a week.
Magistrate
The Executive Secretary of the Supreme Court of Virginia appoints magistrates. The Magistrate’s Office conducts
probable cause hearings to determine the issuance of arrest warrants, summonses, search warrants, temporary
detention orders, emergency custody orders, emergency protective orders, and civil processes. Magistrates also
conduct bail hearings to determine release or commitment to jail. Magistrates can accept prepayments for certain
traffic infractions and pre-payable misdemeanor offenses.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Warrants, Summons, Mental Health Processes, and
Emergency Protective Orders Issued 13,486 13,486 13,486
Output Operational 24 Hours Per Day, 7 Days Per Week 100%100%100%
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Clerk of the Circuit Court
Clerk of the
Circuit Court
CITIZENS
CLERK OF THE CIRCUIT COURT : 199
CLERK OF THE CIRCUIT COURT : 200
CLERK OF THE CIRCUIT COURT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Clerk of the Circuit Court $911,213 $824,260 $996,531 $995,903 $- $995,903 $(628)
TOTAL EXPENDITURES $911,213 $824,260 $996,531 $995,903 $- $995,903 $(628)
EXPENDITURES BY
CLASSIFICATION
Personal Services $854,783 $770,808 $940,101 $939,473 $- $939,473 $(628)
Operations & Maintenance $56,430 $53,452 $56,430 $56,430 $- $56,430 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $911,213 $824,260 $996,531 $995,903 $- $995,903 $(628)
REVENUE BY CLASSIFICATION
Local Fees $47,600 $- $47,600 $- $- $- $(47,600)
Recovered Costs $12,000 $10,536 $12,000 $12,000 $- $12,000 $-
State Shared Expenses $616,347 $575,141 $626,953 $635,360 $12,523 $647,883 $20,930
TOTAL DESIGNATED REVENUE $675,947 $585,676 $686,553 $647,360 $12,523 $659,883 $(26,670)
TOTAL UNDESIGNATED
REVENUE $235,266 $238,584 $309,978 $348,543 $(12,523) $336,020 $26,042
TOTAL REVENUES $911,213 $824,260 $996,531 $995,903 $- $995,903 $(628)
CLERK OF THE CIRCUIT COURT : 201
CLERK OF THE CIRCUIT COURT
About
The Clerk of the Circuit Court is an elected Constitutional Officer who serves as the record keeper for the County.
This division serves as the repository for the Court’s records, a clearinghouse for court information, and is also
responsible for maintaining records for all bench and jury trials.
Clerk of the Circuit Court
The Clerk of the Circuit Court Division issues concealed handgun permits, subpoenas, processes court orders and
collects court fees. Divorces, adoptions, legal name changes, deeds, deeds of trusts, land plats, and assignments
are recorded in this office. Other public services include issuing marriage licenses, notary applications, assisting
with genealogy research, entering judgments, probating wills and qualifying estate executors, and scanning and
imaging of documents.
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Clerk of the Circuit Court 11 11 0
TOTAL 11 11 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Compensation Board Revenue Adjustments – A total of $8,407 is added to the base
Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by
the State Compensation Board reconciled to the FY 25 County approved budget. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state. This adjustment reconciles the County’s budget to the FY 25 approved Compensation Board budget
that contains a 3% increase for locally supported positions July 1, 2024.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, ($47,600) is reduced from the Clerk’s base fee revenue for FY 26. The
Clerk of the Circuit Court receives excess fees when revenues exceed thresholds set by the state. The
County receives 33% of the excess collection. Based on actual collections for FY 24 and 25, $47,600 has
been reduced for FY 26.
CLERK OF THE CIRCUIT COURT : 202
CLERK OF THE CIRCUIT COURT
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $12,523 is Added to the Clerk of the Circuit Court’s Compensation Board Revenue Budget –
These funds account for a 3% across the board salary increase included in the state’s budget for locally
supported positions July 1, 2025. Since the County is providing a 3% compensation increase to all County
funded positions in FY 26, these funds provide additional revenue to the County. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state.
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Public Safety
PUBLIC SAFETY : 203
Public Safety consists of the following divisions: Sheriff (Compensation Board and County); Fire and Rescue; Fire
and EMS; and the Animal Care & Adoption Center.
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Sheriff - Comp Board $9,679,127 $9,408,248 $10,148,703 $10,464,009 $- $10,464,009 $315,306
Sheriff County $9,145,422 $8,647,350 $9,402,518 $10,295,059 $948,806 $11,243,865 $1,841,347
Fire and Rescue $1,696,000 $1,336,276 $1,450,196 $1,450,196 $159,032 $1,609,228 $159,032
Fire and EMS $500 $466 $3,921,396 $4,305,273 $1,325,945 $5,631,218 $1,709,822
Animal Care & Adoption Center $951,960 $801,307 $979,151 $1,018,717 $- $1,018,717 $39,566
TOTAL PUBLIC SAFETY $21,473,010 $20,193,649 $25,901,964 $27,533,254 $2,433,783 $29,967,037 $4,065,073
MONTGOMERY COUNTY, VIRGINIA
Sheriff - Compensation Board
Sheriff
Compensation
Board
Civil and Court
Security
Field Operations
Jail Block
Jail Operations
CITIZENS
SHERIFF - COMPENSATION BOARD : 205
SHERIFF - COMPENSATION BOARD : 206
SHERIFF - COMPENSATION BOARD
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Civil and Court Security $1,098,157 $945,071 $994,627 $1,029,702 $- $1,029,702 $35,075
Dispatching $- $- $- $- $- $- $-
Jail Block $166,898 $142,963 $180,526 $180,526 $- $180,526 $-
Jail Operations $2,515,119 $2,447,383 $2,622,768 $2,689,585 $- $2,689,585 $66,817
Field Operations $5,898,953 $5,872,831 $6,350,782 $6,564,196 $- $6,564,196 $213,414
TOTAL EXPENDITURES $9,679,127 $9,408,248 $10,148,703 $10,464,009 $- $10,464,009 $315,306
EXPENDITURES BY
CLASSIFICATION
Personal Services $9,118,729 $8,851,585 $9,601,594 $9,916,900 $- $9,916,900 $315,306
Operations & Maintenance $510,398 $527,693 $547,109 $547,109 $- $547,109 $-
Capital Outlay $50,000 $28,971 $- $- $- $- $-
TOTAL EXPENDITURES $9,679,127 $9,408,248 $10,148,703 $10,464,009 $- $10,464,009 $315,306
REVENUE BY
CLASSIFICATION
Local Recovered Costs $- $2,552 $- $- $- $- $-
State Shared Expenses $5,559,615 $5,513,042 $5,667,134 $5,846,437 $169,285 $6,015,722 $348,588
State Jail Block $139,074 $114,015 $139,074 $139,074 $- $139,074 $-
TOTAL DESIGNATED REVENUE $5,698,689 $5,629,609 $5,806,208 $5,985,511 $169,285 $6,154,796 $348,588
TOTAL UNDESIGNATED
REVENUE $3,980,438 $3,778,639 $4,342,495 $4,478,498 $(169,285) $4,309,213 $(33,282)
TOTAL REVENUES $9,679,127 $9,408,248 $10,148,703 $10,464,009 $- $10,464,009 $315,306
SHERIFF - COMPENSATION BOARD : 207
SHERIFF - COMPENSATION BOARD
About
The Montgomery County Sheriff’s Office
safeguards life, liberty and property, and
maintains civil order. The Sheriff’s Office
provides uniformed patrols, school resource
officers, civil process service, corrections and
courthouse security; and conducts motor
vehicle accident investigations and criminal
investigations. This division is designed to show
the costs shared between the state and the
County for operations of the Sheriff’s Office.
Civil and Court Security
The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset
levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by
this division.
Dispatching
Dispatching functions are handled by the New River Valley Emergency Communications Regional Authority.
Jail Block
This is the jail per diem sent to the County by the State for the housing and care of inmates. Funds are based on
the number of inmates housed and the charges placed against them and/or their sentence. All funds are used to
operate the jail as mandated by the Code of Virginia.
Jail Operations
This department provides for the care, security, and transportation of jail inmates. Educational, recreational and
medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various
duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and
courts. The number of inmates housed in the jail must be maintained and reported to the state.
Field Operations
Field Operations’ duties include patrolling the County, responding to citizen calls for service, crime prevention,
state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace
preservation, warrant service, and criminal apprehension.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Calls for Service 31,497 31,497 31,497
Output Civil Processes Served 25,410 25,410 25,410
Output Crash Investigations Conducted 689 689 689
Output Court Sessions Worked 941 941 941
SHERIFF - COMPENSATION BOARD : 208
SHERIFF - COMPENSATION BOARD
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Civil and Court Security 11 11 0
Dispatching 0 0 0
Jail Block 0 0 0
Jail Operations 25 25 0
Field Operations 65 65 0
TOTAL 101 101 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Compensation Board Revenue Adjustments – A total of $179,303 is added to the base
Compensation Board revenue budget. These funds account for the adjustment of revenues as reported by
the State Compensation Board reconciled to the FY 25 County approved budget. Each year, Compensation
Board funding is reconciled to the County approved budget when final numbers are received from the
state. This adjustment reconciles the County’s budget to the FY 25 approved Compensation Board budget
that contains a 3% increase for locally supported positions July 1, 2024.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $169,285 is Added to the Sheriff’s Office Compensation Board Revenue Budget – These funds
account for a 3% across the board salary increase included in the state’s budget for locally supported
positions July 1, 2025. Since the County is providing a 3% compensation increase to all County funded
positions in FY 26, these funds provide additional revenue to the County. Each year, Compensation Board
funding is reconciled to the County approved budget when final numbers are received from the state.
MONTGOMERY COUNTY, VIRGINIA
Sheriff - County
Sheriff
County
Civil and Court
Security Jail Operations
Civil & Court
Security
Police Training
Academy
Support ServicesCivil & Court
Security
Western VA
Regional Jail
Civil & Court
Security
Criminal
Investigations
Field Operations
Inmate Litter
Pickup Program
CITIZENS
SHERIFF - COUNTY : 209
SHERIFF - COUNTY : 210
SHERIFF - COUNTY
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Civil and Court Security $713,455 $739,786 $776,533 $804,974 $- $804,974 $28,441
Dispatching $- $- $- $- $- $- $-
Jail Operations $589,367 $547,034 $575,950 $1,281,163 $- $1,281,163 $705,213
Field Operations $2,158,067 $2,060,603 $2,294,147 $2,433,295 $394,776 $2,828,071 $533,924
Police Training Academy $107,892 $65,395 $50,000 $50,000 $- $50,000 $-
Wireless 911 $- $- $- $- $- $- $-
Support Services $663,126 $477,472 $709,078 $731,233 $- $731,233 $22,155
Criminal Investigations $97,112 $18,304 $6,000 $6,000 $- $6,000 $-
Inmate Litter Pickup $70,256 $67,730 $117,528 $111,484 $- $111,484 $(6,044)
Contracted Overtime $128,914 $109,684 $128,934 $132,562 $- $132,562 $3,628
Western VA Regional Jail $4,617,233 $4,561,343 $4,744,348 $4,744,348 $554,030 $5,298,378 $554,030
TOTAL EXPENDITURES $9,145,422 $8,647,350 $9,402,518 $10,295,059 $948,806 $11,243,865 $1,841,347
EXPENDITURES BY CLASSIFICATION
Personal Services $2,663,585 $2,411,532 $2,828,853 $3,721,394 $96,226 $3,817,620 $988,767
Operations & Maintenance $5,248,681 $5,036,688 $5,203,761 $4,941,519 $654,030 $5,595,549 $391,788
Capital Outlay $1,233,156 $1,199,130 $1,369,904 $1,632,146 $198,550 $1,830,696 $460,792
TOTAL EXPENDITURES $9,145,422 $8,647,350 $9,402,518 $10,295,059 $948,806 $11,243,865 $1,841,347
REVENUE BY CLASSIFICATION
Local E 911 Tax $- $- $- $- $- $- $-
Project Life Saver $2,000 $- $2,000 $2,000 $- $2,000 $-
Interest $25 $53 $25 $25 $- $25 $-
Local Fees $4,137 $4,137 $4,137 $4,137 $- $4,137 $-
Courthouse Security Fees $150,000 $173,619 $165,000 $165,000 $- $165,000 $-
Jail Non Con. $- $- $- $- $- $- $-
State Confiscations $- $18,741 $- $- $- $- $-
Federal Confiscations $- $1,027 $- $- $- $- $-
Local Recovered Costs $101,000 $164,677 $101,000 $101,000 $- $101,000 $-
Local Jail Fees $5,015 $4,879 $5,015 $5,015 $- $5,015 $-
Local DNA Fees $500 $833 $700 $700 $- $700 $-
Local Inmate Phone Fees $37,500 $42,992 $47,500 $47,500 $- $47,500 $-
Local Inmate Medical Fees $- $4,295 $- $- $- $- $-
Local Prisoner/Boarding $1,000 $400 $1,400 $1,400 $- $1,400 $-
Local Fingerprinting $800 $1,082 $800 $800 $- $800 $-
HEM Shared Expenses $- $- $- $- $- $- $-
Background Fees $36,000 $26,481 $36,000 $36,000 $- $36,000 $-
HEM Drug Testing $7,000 $1,445 $2,000 $2,000 $- $2,000 $-
HEM Monitoring $37,500 $24,047 $20,000 $20,000 $- $20,000 $-
HEM Connection $500 $720 $500 $500 $- $500 $-
Donations $- $- $- $- $- $- $-
State Wireless 911 $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $382,977 $469,429 $386,077 $386,077 $- $386,077 $-
TOTAL UNDESIGNATED REVENUE $8,762,445 $8,177,922 $9,016,441 $9,908,982 $948,806 $10,857,788 $1,841,347
TOTAL REVENUES $9,145,422 $8,647,350 $9,402,518 $10,295,059 $948,806 $11,243,865 $1,841,347
SHERIFF - COUNTY : 211
SHERIFF - COUNTY
About
The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The
Sheriff’s Office provides uniformed patrols, civil process service, corrections and courthouse security; and
conducts motor vehicle accident investigations and criminal investigations.
Civil and Court Security
The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset
levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by
this division.
Dispatching
Public Safety Answering Point (PSAP) functions are handled by the New River Valley Emergency Communications
Regional Authority.
Jail Operations
This department provides for the care, security, and transportation of jail inmates. Educational, recreational and
medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various
duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and
courts. The number of inmates housed in the jail must be maintained and reported to the state.
Field Operations
Field Operations’ duties include patrolling the county, responding to citizen calls for service, crime prevention,
state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace
preservation, warrant service, and criminal apprehension.
Police Training Academy
The Sheriff’s Office utilizes Cardinal Criminal Justice Academy. To meet the standards of the Department
of Criminal Justice Services and state training requirements, the academy provides for basic training, re-
certifications, and other specialized training as required.
Wireless 911
The state mandates that localities provide Wireless 911 services, and the Virginia Wireless Board supplements
funding for Wireless 911. The New River Valley Emergency Communications Regional Authority assumed these
duties July 2016.
Support Services
The Support Services division provides administrative and operational support services to all other divisions within
the Sheriff’s Office. Responsibilities include grants, accreditation, public presentations/community events, Drug
Abuse Resistance Education (D.A.R.E.), school resource officers, training, policy/procedure, media relations,
public information, uniform/equipment acquisition, fleet management, website management, Citizen’s Police
Academy, and budget planning.
Criminal Investigations
The Criminal Investigations division investigates complex cases involving traditional and non-traditional criminal
conduct, including but not limited to organized crime, misuse of public funds, fraud, consumer fraud, crimes
against persons including murder, rape, robbery, crimes against property, narcotics and other crimes. The
department also processes crime scenes, collects/stores evidence, extracts digital evidence, and conducts
interviews and polygraph operations.
Inmate Litter Pickup Program
This covers the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program to clean litter from
SHERIFF - COUNTY : 212
SHERIFF - COUNTY
County roads.
Contracted Overtime
These are services paid for by outside entities such as Virginia Tech, U.S. Forest Service and the U.S. Marshals.
Western VA Regional Jail
The County is a participant in the Western Virginia Regional Jail (WVRJ) in Roanoke County, Virginia. The WVRJ
facility has 805 general population beds and can be expanded to hold an additional 649 inmates. The regional jail
serves Montgomery, Franklin and Roanoke counties and the City of Salem.
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Civil and Court Security 10 10 0
Dispatching 0 0 0
Jail Operations 2 10 8
Field Operations 10.5 11.5 1
Police Training Academy 0 0 0
Wireless 911 0 0 0
Support Services 7 7 0
Criminal Investigations 0 0 0
Inmate Litter Pickup 0 0 0
Contracted Overtime 0 0 0
Western VA Regional Jail 0 0 0
TOTAL 29.5 38.5 9
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base FTE Increase – Eight additional FTEs were added to the County Jail Operations off-cycle during FY
25. These positions were added due to staffing levels which were inadequate to consistently maintain the
necessary coverage and to safely conduct the required duties of the deputies. The total personal services
cost of these eight positions is $682,528, which has been added to the base budget for FY 26.
SHERIFF - COUNTY : 213
SHERIFF - COUNTY
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $554,030 is Added for the Western Virginia Regional Jail – $554,030 in additional funding is added
to the Western Virginia Regional Jail budget for FY 26. $554,030 is added to cover per diem costs based on
the number of inmates housed at the jail.
• $198,550 is Added to the Vehicle Replacement Budget – $198,550 in additional funding is added in
FY 26 to the Sheriff’s vehicle replacement budget. Traditionally, the Sheriff’s vehicle replacement budget
provides for the replacement of 5 vehicles annually. Due to rising costs of vehicles, the Sheriff’s base
budget only allows for the replacement of 3 vehicles annually. In order to maintain the Sheriff’s fleet and
the replacement of 5 vehicles annually, $198,550 is added for FY 26.
• $100,000 is Added for the Replacement of Cameras and Interview Video Systems – $100,000 in
additional funding is added in FY 26 for the replacement of existing in-car cameras, body cameras, fleet
cameras, and interview video system. This funding increase will place the Sheriff’s Office on a routine
replacement schedule that includes software and hardware replacement, maintenance, and support.
• $96,226 is Added for an Investigator Position (One FTE) – $96,226 and one FTE are added to the
Sheriff’s Office. Over the past decade the instances of cybercrimes involving the use of the digital media
have increased significantly. These crimes commonly include fraud, child exploitation, threats, and
harassment. The advent of social media platforms has also increased the occurrence and complexity of
these types of crimes. This position will provide additional support to investigators to solve cybercrimes
more efficiently and effectively.
MONTGOMERY COUNTY, VIRGINIA
Fire Departments and Rescue Squads
Board of
Supervisors
Fire Departments
Blacksburg Fire
Department
Christiansburg Fire
Department
Elliston Fire
Department
Long Shop McCoy Fire Department
Riner Fire
Department
Rescue Squads
Blacksburg
Rescue Squad
Civil & Court
Security
Civil & Court
Security
Civil & Court
Security
Christiansburg
Rescue Squad
Long Shop McCoy Rescue Squad
Riner Rescue
Squad
CITIZENS
Fire and Rescue
Commission
FIRE DEPARTMENTS AND RESCUE SQUADS : 215
FIRE DEPARTMENTS AND RESCUE SQUADS : 216
FIRE DEPARTMENTS AND RESCUE SQUADS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Retirement; Insurance; and
Incentives $522,045 $340,485 $389,600 $389,600 $94,000 $483,600 $94,000
Blacksburg Fire Department $125,342 $125,342 $125,342 $125,342 $- $125,342 $-
Christiansburg Fire Department $125,295 $125,295 $155,295 $155,295 $- $155,295 $-
Elliston Fire Department $116,200 $110,000 $117,720 $110,000 $- $110,000 $(7,720)
Long Shop McCoy Fire
Department $95,040 $95,040 $95,040 $95,040 $- $95,040 $-
Riner Fire Department $104,173 $104,173 $104,173 $104,173 $- $104,173 $-
Blacksburg Rescue Squad $129,187 $129,187 $147,187 $147,187 $3,532 $150,719 $3,532
Christiansburg Rescue Squad $103,950 $103,950 $150,000 $150,000 $- $150,000 $-
Long Shop McCoy Rescue Squad $51,651 $48,301 $48,301 $48,301 $6,000 $54,301 $6,000
Riner Rescue Squad $103,365 $105,515 $100,015 $100,015 $5,500 $105,515 $5,500
Shawsville Rescue Squad $42,920 $42,677 $- $- $- $- $-
Funds to be Distributed by F&R
Comm $122,431 $- $625 $8,345 $- $8,345 $7,720
Swift Water Rescue $- $- $- $- $50,000 $50,000 $50,000
Training Center $54,401 $6,312 $16,898 $16,898 $- $16,898 $-
TOTAL EXPENDITURES $1,696,000 $1,336,276 $1,450,196 $1,450,196 $159,032 $1,609,228 $159,032
EXPENDITURES BY
CLASSIFICATION
Retirement and Insurance $522,045 $340,485 $389,600 $389,600 $94,000 $483,600 $94,000
Training Center $54,401 $6,312 $16,898 $16,898 $- $16,898 $-
Fire Departments $566,050 $559,850 $597,570 $589,850 $- $589,850 $(7,720)
Rescue Squads $431,073 $429,630 $445,503 $445,503 $15,032 $460,535 $15,032
Swift Water Rescue $- $- $- $- $50,000 $50,000 $50,000
Funds to be Distributed by F&R
Comm $122,431 $- $625 $8,345 $- $8,345 $7,720
TOTAL EXPENDITURES $1,696,000 $1,336,276 $1,450,196 $1,450,196 $159,032 $1,609,228 $159,032
REVENUE BY CLASSIFICATION
Local Recovered Costs $24,200 $24,200 $- $- $- $- $-
Donations $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $24,200 $24,200 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $1,671,800 $1,312,076 $1,450,196 $1,450,196 $159,032 $1,609,228 $159,032
TOTAL REVENUES $1,696,000 $1,336,276 $1,450,196 $1,450,196 $159,032 $1,609,228 $159,032
FIRE DEPARTMENTS AND RESCUE SQUADS : 217
FIRE DEPARTMENTS AND RESCUE SQUADS
About
The County provides funding for five volunteer fire
departments and four volunteer rescue squads that deliver
emergency services to citizens.
Retirement and Insurance
The County has coverage for fire and rescue members which
includes accident and sickness, workers compensation, life
insurance, and retirement benefits.
Fire Departments
Fire departments provide volunteer fire services to County
and town residents. The Virginia Department of Fire
Programs’ basic training for firefighters involves a minimum of 192 hours, which includes 160 hours of Firefighter
Level 1 training and 32 hours of hazmat training. This does not include the in-house training required to operate
the equipment of individual departments.
Rescue Squads
Rescue squads provide volunteer and career rescue services to County and town residents. The Virginia
Department of Health’s Office of Emergency Medical Services and local squads offer training for squad members.
The Emergency Medical Technician (EMT) is required to complete a minimum of 154 hours of training, enhanced
rescue members have 256 hours of training, the intermediate rescuer has 528 training hours and paramedics have
a minimum 781 training hours. This prepares rescue squad volunteers to provide basic emergency medical care
and transportation for patients. Local squads require volunteers to answer calls at will and on assigned call nights.
Regional Fire and Rescue Training Center
The Regional Training Center is available to all agencies in Montgomery County as well as Floyd, Giles and the
Radford Army Ammunition Plant Fire Departments. The Training Center property is owned by the Blacksburg Fire
Department Foundation with a 25-year lease to Montgomery County. All buildings on site have been purchased
through private donations and grants, and the County insures the property. The Town of Christiansburg and the
Town of Blacksburg provided labor and equipment for site development. Volunteer fire personnel constructed
training aids such as a maze, ladder tower, and ventilation simulator for use at the center.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Fire Department Calls 3,101 3,163 3,163
Output Rescue Squad Calls 12,372 13,362 13,362
FIRE DEPARTMENTS AND RESCUE SQUADS : 218
FIRE DEPARTMENTS AND RESCUE SQUADS
Fire and Rescue Operating Budgets
FY 26 FY 26 FY 26 FY 26 FY 26
Base Recurring Recurring One-time Total
Fire Departments Addition Budget Addition
Blacksburg FD $125,342 $- $125,342 $- $125,342
Christiansburg FD $155,295 $- $155,295 $- $155,295
Elliston FD $110,000 $- $110,000 $- $110,000
Long Shop/McCoy FD $95,040 $- $95,040 $- $95,040
Riner FD $104,173 $- $104,173 $- $104,173
Subtotal for FD $589,850 $- $589,850 $- $589,850
Rescue Squads
Blacksburg RS $147,187 $3,532 $150,719 $- $150,719
Christiansburg RS $150,000 $- $150,000 $- $150,000
Long Shop/McCoy RS $48,301 $6,000 $54,301 $- $54,301
Riner RS $100,015 $5,500 $105,515 $- $105,515
Subtotal for RS $445,503 $15,032 $460,535 $- $460,535
Fire and Rescue Training Center $16,898 $- $16,898 $- $16,898
Fire and Rescue Training Center $16,898 $- $16,898 $- $16,898
Distribution by Fire & Rescue Commission $8,345 $- $8,345 $- $8,345
Subtotal Undistributed $8,345 $- $8,345 $- $8,345
Special Operations Team $- $50,000 $50,000 $- $50,000
Subtotal Special Operations Team $- $50,000 $50,000 $- $50,000
Fire and Rescue Contingency $- $- $- $- $-
Total Fire and Rescue Contingency $- $- $- $- $-
Total - Operating Budgets $1,060,596 $65,032 $1,125,628 $- $1,125,628
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• $1,060,596 is Included for Fire and Rescue Operations – A total of $1,060,596 in base funds are
included for Fire and Rescue operations.
FIRE DEPARTMENTS AND RESCUE SQUADS : 219
FIRE DEPARTMENTS AND RESCUE SQUADS
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $65,032 is Added for Recurring Fire and Rescue Operational Needs – $65,032 in additional
recurring funding is added in FY 26, including $3,532 for Blacksburg Rescue Squad, $6,000 for Long Shop
McCoy Rescue Squad, $5,500 for Riner Rescue Squad, and $50,000 for a new Special Operations Team.
Recurring funds will be used to support general daily operations of each squad/team.
• $94,000 is Added for Fire and Rescue Insurance Needs – $94,000 is added for Fire and Rescue
Insurance needs. Based on actual premium costs in FY 25 and anticipated costs in FY 26, $94,000 is
added.
MONTGOMERY COUNTY, VIRGINIA
Fire and EMS
Board of
Supervisors
CITIZENS
FIRE AND EMS : 221
Fire and EMS
Deputy County
Administrator
County
Administrator
FIRE AND EMS : 222
FIRE AND EMS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Fire and EMS $500 $466 $3,921,396 $4,305,273 $1,325,945 $5,631,218 $1,709,822
TOTAL EXPENDITURES $500 $466 $3,921,396 $4,305,273 $1,325,945 $5,631,218 $1,709,822
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $3,431,437 $3,815,314 $1,196,020 $5,011,334 $1,579,897
Operations & Maintenance $500 $466 $407,723 $489,959 $129,925 $619,884 $212,161
Capital Outlay $- $- $82,236 $- $- $- $(82,236)
TOTAL EXPENDITURES $500 $466 $3,921,396 $4,305,273 $1,325,945 $5,631,218 $1,709,822
REVENUE BY CLASSIFICATION
State EMS Grants $- $- $15,000 $15,000 $- $15,000 $-
Local Recovered Costs $- $27,323 $100,000 $250,000 $- $250,000 $150,000
TOTAL DESIGNATED REVENUE $- $27,323 $115,000 $265,000 $- $265,000 $150,000
TOTAL UNDESIGNATED
REVENUE $500 $(26,857) $3,806,396 $4,040,273 $1,325,945 $5,366,218 $1,559,822
TOTAL REVENUES $500 $466 $3,921,396 $4,305,273 $1,325,945 $5,631,218 $1,709,822
FIRE AND EMS : 223
FIRE AND EMS
About
Montgomery County has enjoyed a long and successful history of volunteerism within the various fire and rescue
departments across the County. In recent years, areas of the County have followed national trends and been
impacted by a decrease in volunteerism, while calls for service have continued to grow. In order to ensure effective
EMS response to all citizens, after reviewing months of calls for service reports, response times, and various other
aspects of the EMS system, the County began a career staffed agency in FY 22.
Montgomery County Fire and EMS
The Montgomery County Fire and EMS Department provides 24-hour/365-day coverage emergency medical
response in areas of the County to ensure timely response to 911 calls. The department also coordinates volunteer
fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response
within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide
oversight of the regional radio cache. Staff members provide emergency management of critical incidents to
include hazardous material response and mitigation.
Key Performance Indicators
Goal/Objective - Create a Safe Environment for County Employees
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input # of FTEs Conducting Stop the Bleed and First Aid
& CPR Training 3 3 3
Output Total # of County Employees Trained 43 36 36
Efficiency Ave. # of County Employees Trained per Trainer 14 12 12
Effectiveness
Maintain 100% Pass Rate of Employees
Participating in the Training Administered by
County Fire and EMS Staff
100%100%100%
Outcome % of Full-Time Employees County-Wide Trained in
Stop the Bleed / First Aid and CPR 9.2%7.4%7.4%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Fire and EMS 37 50 13
TOTAL 37 50 13
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
FIRE AND EMS : 224
FIRE AND EMS
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected
fee collections in FY 25 and FY 26, an additional $150,000 is added to Fire and EMS’s base service fee
revenue for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $1,146,808 is Added for Additional Fire and EMS Support in Eastern Montgomery County
(12 FTEs) – $1,146,808 in additional funding is added in FY 26 for additional fire staffing in eastern
Montgomery. Montgomery County has enjoyed a long and successful history of volunteerism within the
various fire and rescue departments across the County. Over the past year, there has been a noticeable
decline in fire response in the eastern Montgomery area. In order to ensure effective fire response
to citizens, and after collaborating with the individuals who volunteer for the Elliston Volunteer Fire
Department and reviewing various other aspects of the fire operations in the eastern Montgomery area, the
County has determined that additional staffing is necessary to begin in FY 26.
To cover existing demands for fire service in eastern Montgomery, the following additions are included:
• $1,118,183 for personnel services including 4 Firefighter Paramedics, 4 Firefighter EMT positions,
2 Fire Lieutenant positions, and 2 Fire Captain positions.
• $28,625 for Uniforms and wearing apparel
• $77,837 is Added for an Administrative Coordinator (One FTE) – $77,837 and one FTE are added
in FY 26 to the Fire and EMS Division. This position will assist existing staff with revenue recovery, financial
reporting, equipment ordering and data entry. This new position will help reduce the workload of existing
staff and allow for better service to the County.
• $21,000 is Added for Employee Physicals – $21,000 in additional funding is added in FY 26 for
employee physicals. Annual physicals are required to ensure MC Fire-EMS employees meet the NFPA
1582 standard and all fire suppression employees are medically certified by a physician to safely perform
essential job tasks.
• $55,500 is Added for the Maintenance of Current Fire Apparatus – $55,500 in additional funding
is added in FY 26 to maintain the division’s current fire apparatus in the fleet. Like regular vehicles, fire
apparatus must have consistent preventative maintenance to ensure proper working condition. Along
with normal preventative maintenance on the engine, generators, pumps, foam proportioning systems,
compressed air systems, electrical components must be regularly maintained as well. Also, due to the
nature of the systems on fire apparatus, repairs are costly and can only be completed by persons meeting
the NFPA 1071 standard.
FIRE AND EMS : 225
FIRE AND EMS
• $8,800 is Added for the Annual Replacement of Turnout Gear – $8,800 in additional funding is
added in FY 26 for an annual replacement of turnout gear and associated equipment. Per NFPA Standards,
turnout gear along with most other firefighting equipment has a 10-year lifespan. To lessen the burden on
the budget in future years, additional funding is provided to establish an annual replacement schedule.
• $16,000 is Added for Training – $16,000 in additional funding is added in FY 26 for staff training. This
addition will allow employees to attend classes each fiscal year that are not offered by the department or
the Virginia Department of Fire Programs. This funding can also be used to host classes that are not funded
by the Virginia Department of Fire Programs. With the request for additional staffing, the amount provided
will bring the base budget up to an amount to cover all current and potential additional employees in the
Fire Division.
MONTGOMERY COUNTY, VIRGINIA
Animal Care and Adoption Center
Board of
Supervisors
County
Administrator
CITIZENS
Assistant County
Administrator
Animal Care and
Adoption Center
ANIMAL CARE AND ADOPTION CENTER : 227
ANIMAL CARE AND ADOPTION CENTER : 228
ANIMAL CARE AND ADOPTION CENTER
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Animal Care & Adoption Center - County $663,298 $541,374 $671,712 $697,578 $- $697,578 $25,866
Animal Care & Adoption Center -
Donations $288,662 $259,933 $307,439 $321,139 $- $321,139 $13,700
TOTAL EXPENDITURES $951,960 $801,307 $979,151 $1,018,717 $- $1,018,717 $39,566
EXPENDITURES BY CLASSIFICATION
Personal Services $736,405 $680,873 $841,708 $881,274 $- $881,274 $39,566
Operations & Maintenance $162,086 $104,737 $137,443 $137,443 $- $137,443 $-
Capital Outlay $53,470 $15,698 $- $- $- $- $-
TOTAL EXPENDITURES $951,960 $801,307 $979,151 $1,018,717 $- $1,018,717 $39,566
REVENUE BY CLASSIFICATION
Local Fees $88,500 $86,387 $72,500 $85,500 $- $85,500 $13,000
Private Grants $- $- $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Donations $130,582 $130,582 $130,582 $130,582 $- $130,582 $-
TOTAL DESIGNATED REVENUE $219,082 $216,969 $203,082 $216,082 $- $216,082 $13,000
TOTAL UNDESIGNATED REVENUE $732,878 $584,338 $776,069 $802,635 $- $802,635 $26,566
TOTAL REVENUES $951,960 $801,307 $979,151 $1,018,717 $- $1,018,717 $39,566
ANIMAL CARE AND ADOPTION CENTER : 229
ANIMAL CARE AND ADOPTION CENTER
About
The Animal Care and Adoption Center, which opened in 2017, combines animal care and recreation services.
Located on five acres along Cinnabar Road near the County’s Frog Pond recreational area, the 16,300 square foot
Center’s primary goal is to increase animal adoptions by expanding visitation and maximizing visibility through
attractive design, in a recreational setting. The Center represents a transition from a traditional pound facility to
a community hub for companion animal resources and leisure time events. Donations and County dollars support
the Center and its staff.
Animal Care and Adoption Center
The Center offers educational tours and classes, vaccination and spay/neuter clinics, pet training classes, animal
demonstrations, outdoor events and other leisure time activities. Long range plans include integrating the Center
with walking trails connecting the Frog Pond, picnic shelters, and a disc golf course, making the entire area a
recreation destination.
Animal Care and Adoption Center-Donations
Donations support 13% of the facility and staffing costs to operate the Center.
Key Performance Indicators
Goal/Objective - Provide Exceptional Animal Care Services to the Montgomery County Community
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Total Expenses $801,307 $979,151 $985,847
Output Total Animals Taken Into Care 1,681 1,650 1,650
Efficiency Cost Per Animal in Care $477 $593 $597
Effectiveness Live Release Rate 95%95%95%
Outcome Maintain 100% Accuracy per the National
Standards of the Asilomar Accords 100%100%100%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Animal Care & Adoption Center - County 8 8 0
Animal Care & Adoption Center - Donations 3.5 3.5 0
TOTAL 11.5 11.5 0
ANIMAL CARE AND ADOPTION CENTER : 230
ANIMAL CARE AND ADOPTION CENTER
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, an additional $13,000 is added to the Animal Care and Adoption Center’s
base fee revenue for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for General Services
GENERAL SERVICES : 231
Below is a summary chart for General Services and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for the division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
General Services $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
TOTAL GENERAL SERVICES $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
MONTGOMERY COUNTY, VIRGINIA
General Services
Board of
Supervisors
County
Administrator
CITIZENS
General Services
GENERAL SERVICES : 233
Administration
Centralized
Maintenance
Garage
Animal Control
Housekeeping Fleet Operations
Lawns and
Landscaping
Solid Waste
Collections
Litter Control
Mid-County
Landfill
Stormwater
Management
Thompson
Landfill
Buildings and
Grounds
Building
Inspections
Assistant County
Administrator
GENERAL SERVICES : 234
GENERAL SERVICES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Administration $593,399 $500,136 $572,236 $558,999 $- $558,999 $(13,237)
Animal Control $307,796 $302,480 $358,995 $373,035 $- $373,035 $14,040
Buildings and Grounds $2,570,158 $2,334,405 $2,642,360 $2,687,443 $70,000 $2,757,443 $115,083
Centralized Maintenance $166,798 $159,289 $150,000 $150,000 $- $150,000 $-
Housekeeping $772,332 $757,071 $839,309 $865,898 $63,427 $929,325 $90,016
Lawns and Landscaping $421,115 $341,211 $430,324 $447,410 $63,427 $510,837 $80,513
Litter Control $118,402 $137,210 $123,170 $125,245 $- $125,245 $2,075
Solid Waste Collections $2,763,021 $2,700,165 $2,654,328 $2,672,029 $60,000 $2,732,029 $77,701
Fleet Operations $397,271 $81,904 $124,070 $125,070 $22,030 $147,100 $23,030
Garage Operations $206,928 $155,943 $216,671 $197,703 $- $197,703 $(18,968)
Stormwater Management $210,493 $184,359 $205,692 $205,700 $- $205,700 $8
Building Inspections $435,616 $444,270 $530,911 $587,910 $81,165 $669,075 $138,164
Mid-County Landfill $152,243 $92,682 $128,200 $128,200 $- $128,200 $-
Soil Erosion and Sediment Control $1,000 $- $1,000 $1,000 $- $1,000 $-
Thompson Landfill $66,886 $30,610 $53,000 $53,000 $- $53,000 $-
TOTAL EXPENDITURES $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
EXPENDITURES BY CLASSIFICATION
Personal Services $4,347,519 $4,198,031 $4,880,850 $5,029,226 $208,019 $5,237,245 $356,395
Operations & Maintenance $3,805,147 $3,531,054 $3,896,446 $3,896,446 $130,000 $4,026,446 $130,000
Capital Outlay $1,030,792 $492,649 $252,970 $252,970 $22,030 $275,000 $22,030
TOTAL EXPENDITURES $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
REVENUE BY CLASSIFICATION
Local Animal Licenses $- $- $- $- $- $- $-
Dog & Cat Sterilization $- $1,824 $- $- $- $- $-
Local Recovered Costs $171,379 $178,439 $171,379 $199,379 $- $199,379 $28,000
Local Courthouse Maintenance $22,500 $25,107 $25,000 $25,000 $- $25,000 $-
Local Health/HS Utilities $81,330 $72,654 $81,330 $81,330 $- $81,330 $-
Local Health/HS Maintenance $16,800 $18,900 $16,800 $16,800 $- $16,800 $-
Local Cons Utility Tax $- $- $- $- $- $- $-
Local Waste Collection $- $110 $120 $120 $- $120 $-
State Litter Control Grant $41,061 $64,378 $33,000 $30,000 $- $30,000 $(3,000)
Jail Block Revenue $21,500 $21,500 $21,500 $21,500 $- $21,500 $-
Local Soil Erosion Fees $24,970 $28,080 $24,970 $30,970 $- $30,970 $6,000
Local Stormwater Fees $6,450 $15,900 $6,450 $6,450 $- $6,450 $-
Local Building Permits $108,980 $230,577 $158,980 $130,980 $- $130,980 $(28,000)
Local Occupancy Permits $950 $900 $950 $950 $- $950 $-
Local Electrical Permits $24,620 $37,621 $29,620 $49,620 $- $49,620 $20,000
Local Mechanical Permits $15,800 $27,873 $18,800 $33,800 $- $33,800 $15,000
Local Plumbing Permits $15,340 $26,733 $19,340 $26,340 $- $26,340 $7,000
Local Manufactured Housing Permits $7,500 $6,347 $7,500 $3,500 $- $3,500 $(4,000)
Local Re-inspect Fees $3,000 $3,957 $3,000 $3,000 $- $3,000 $-
TOTAL DESIGNATED REVENUE $562,180 $760,900 $618,739 $659,739 $- $659,739 $41,000
TOTAL UNDESIGNATED REVENUE $8,621,278 $7,460,836 $8,411,527 $8,518,903 $360,049 $8,878,952 $467,425
TOTAL REVENUES $9,183,458 $8,221,735 $9,030,266 $9,178,642 $360,049 $9,538,691 $508,425
GENERAL SERVICES : 235
GENERAL SERVICES
About
The General Services division is responsible for auxiliary and operational
support services for all County divisions. Services are provided through
Administration, Animal Control, Buildings and Grounds, Centralized
Maintenance, Housekeeping, Lawns and Landscaping, Litter Control,
and Solid Waste Collection. The division also oversees Fleet Operations,
Engineering, Stormwater, Landfills, and Building Inspections.
Administration
This department manages administrative functions for the division.
Animal Control
Animal Control enforces County ordinances and state laws relating to animals, including impounding stray dogs,
investigating livestock deaths, quarantining animals involved in bite cases, and investigating animal cruelty. It also
maintains the safety of the public as it pertains to animal ordinances and educates the public about animal laws
and welfare.
Buildings and Grounds
Buildings and Grounds is responsible for the preservation of County facilities. It maintains 38 County buildings
and facilities, eight recreational parks and two industrial parks, and provides general labor support for repair and
remodeling projects.
Centralized Maintenance
Centralized Maintenance funds one-time projects such as emergency repairs that are not generally funded through
the operational budget due to their nature.
Fleet Operations
Fleet Operations provides efficient repairs, routine maintenance, and state inspections of about 200 County
vehicles, including the Sheriff’s fleet.
Housekeeping
The Housekeeping department provides custodial services to ensure the cleanliness and safety of 13 County
facilities, which is approximately 420,000 square feet of space.
Building Inspections
Building Inspections is responsible for the enforcement of the Uniform Statewide Building Code to protect health,
safety and welfare of citizens.
Lawns & Landscaping
Lawns & Landscaping is responsible for maintaining 159 acres of property, including landscaping services, tree
trimming and grass cutting. It also assists in maintaining recreational facilities, including the Motor Mile Complex,
Plum Creek ballfields, Auburn ballfields, and Creed Fields.
Litter Control
Litter Control manages the annual roadside waste clean-up, hazardous waste collection and annual latex paint
exchange. It also works in conjunction with the towns of Christiansburg and Blacksburg, and Virginia Tech to
maintain litter control efforts within the County.
Motor Pool
The Motor Pool provides a centralized pool of County owned vehicles for use by County divisions while conducting
County business.
GENERAL SERVICES : 236
GENERAL SERVICES
Solid Waste Collections
Solid Waste Collections provides 10 consolidated sites where residents may dispose of household trash, bulky
items and recyclables.
Stormwater Management
This department implements and ensures regulation and permit compliance with the County’s Stormwater
Management ordinance and the Municipal Separate Storm Sewer System (MS4) permits. Stormwater regulations
protect water quality from harmful pollutants that can accumulate when rain and snowmelt flow over impervious
surfaces (streets, parking areas, buildings, etc.). When heavy or prolonged rains saturate the ground surface,
runoff is channeled into storm sewers that ultimately end up in streams, creeks, rivers and the ocean. This
department also administers policies, procedures and respective fee schedules related to stormwater compliance,
and reviews erosion and sediment control plans prior to issuing land disturbing permits, prepares reports for the
Virginia Department of Environmental Quality, and responds to citizen concerns about stormwater drainage issues.
Thompson and Mid-County Landfills
The Thompson and Mid-County Landfills were closed in 1993 and 1997, respectively. State and federal laws and
regulations required the County to perform groundwater monitoring and mitigation.
Key Performance Indicators
Goal/Objective - Provide Best-In-Class Vehicle Fleet Maintenance for Montgomery County
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Hours Worked on Vehicles 1,996 2,238 2,238
Output Number of Vehicles Serviced / Work Orders 192 / 762 230 / 804 230 / 804
Efficiency Hours Worked per Vehicle Serviced / Work Order 10.4 / 2.6 9.7 / 2.8 9.7 / 2.8
Effectiveness Percentage of Sublet (outsourced) Repairs 9%14%14%
Outcome Satisfaction N/A N/A N/A
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Administration 4.3 4.3 0
Animal Control 4 4 0
Buildings and Grounds 8 8 0
Centralized Maintenance 0 0 0
Friends of Animal Care and Control 0 0 0
Housekeeping 12 13 1
Lawns and Landscaping 5 7 2
Litter Control 1 1 0
Solid Waste Collections 8.6 8 (-0.6)
Fleet Operations 0 0 0
Garage Operations 2 2 0
Stormwater Management 2 2 0
GENERAL SERVICES : 237
GENERAL SERVICES
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Building Inspections 6 7 1
Mid-County Landfill 0 0 0
Soil Erosion and Sediment Control 0 0 0
Thompson Landfill 0 0 0
TOTAL 52.9 56.3 3.4
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, an additional $41,000 is added to the General Services Division’s base fee
revenue for FY 26.
• Base FTE Increase – One additional Groundsworker position (one FTE) was added to the Lawns and
Landscaping department off-cycle during FY 25. The lawns and landscaping department has been unable
to hire qualified seasonal workers. Sufficient funding exists in the lawns and landscaping part-time/
seasonal wage budget for one full-time position; therefore, the County will no longer cover these duties with
seasonal workers. The volume of year-round duties also supports this realignment.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $25,000 is Added for Utility Costs Associated with the County’s Purchase of Property – $25,000
in additional funding is added in FY 26 based on the County’s purchase of the property at 305 Roanoke
Street. The electrical power, water, gas and sanitary sewer must be paid and remain on for service to the
building.
• $45,000 is Added for Maintenance and Utility Costs Associated with the County’s New Court
Services and Magistrate’s Building – $45,000 in additional funding is added in FY 26 to provide
GENERAL SERVICES : 238
GENERAL SERVICES
maintenance, electrical, gas, and connections for the new Court Services & Magistrate Building.
• $60,000 is Added for Tipping Fee Costs – $60,000 in additional funding is added in FY 26 to cover
tipping fee costs. Based on actual usage in FY 25 and anticipated fee increases by the Montgomery
Regional Solid Waste Authority (MRSWA) in FY 26, $60,000 in additional funding is necessary to cover
tipping fee costs.
• $22,030 is Added to the County’s Vehicle Replacement Budget – $22,030 in additional funding
is added in FY 26 to General Services’ vehicle replacement budget. Traditionally, the County’s vehicle
replacement budget provides for the replacement of 3 vehicles annually. Due to rising costs of vehicles,
the County’s base budget only allows for the replacement of 2 vehicles annually. In order to maintain the
County’s fleet and the replacement of 3 vehicles annually, $22,030 is added for FY 26.
• $81,165 is Added for a Building Inspector (One FTE) – $81,165 and one FTE are added to the
General Services Division. As the County continues to grow, additional help is needed in the Building
Inspections office. The County currently employees the help of a part-time inspector and plan reviewer to
alleviate workload issues. The new inspector will replace this part-time position and will perform building,
electrical, mechanical, and plumbing inspections primarily in the large subdivisions to alleviate workload
issues and better serve the community.
• $63,427 is Added for a Groundskeeper (One FTE) – $63,427 and one FTE are added to the General
Services Division. With the addition of new county facilities like Creed Fields and Teel Park, there has
been a 30% increase in the amount of acreage that needs to be mowed and maintained annually, from
133 acres to 173 acres. This increase requires additional grounds maintenance staff. The addition of one
Groundskeeper position will allow the division to better maintain facilities and more appropriately divide
work between staff.
• $63,427 is Added for a Housekeeper (One FTE) – $63,427 and one FTE are added to the General
Services Division. The addition of new county facilities, such as the Office of Elections and Magistrate and
Court Services building, has created a demand for an additional housekeeper position. The addition of one
new Housekeeper position will allow the division to better maintain facilities and more appropriately divide
work between staff.
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Health and Welfare
HEALTH AND WELFARE : 239
Health and Welfare consists of the following divisions: Children’s Services Act; Human Services; Public Health; and
Social Services.
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Children's Services Act $1,862,874 $1,856,573 $1,651,969 $2,104,396 $- $2,104,396 $452,427
Human Services $527,672 $420,563 $569,594 $579,915 $- $579,915 $10,321
Public Health $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
Social Services $7,320,567 $7,083,358 $7,571,835 $7,805,900 $- $7,805,900 $234,065
TOTAL HEALTH AND WELFARE $10,340,127 $9,979,769 $10,425,059 $11,121,872 $22,950 $11,144,822 $719,763
MONTGOMERY COUNTY, VIRGINIA
Children’s Services Act
Board of
Supervisors
County
Administrator
CITIZENS
Assistant County
Administrator
Human Services
Children’s
Services Act
CHILDREN’S SERVICES ACT : 241
CHILDREN’S SERVICES ACT : 242
CHILDREN’S SERVICES ACT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Children's Services Act $1,862,874 $1,856,573 $1,651,969 $2,104,396 $- $2,104,396 $452,427
TOTAL EXPENDITURES $1,862,874 $1,856,573 $1,651,969 $2,104,396 $- $2,104,396 $452,427
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $5,844 $4,610 $5,844 $25,627 $- $25,627 $19,783
Public Assistance $1,857,030 $1,850,997 $1,646,125 $2,078,769 $- $2,078,769 $432,644
Capital Outlay $- $966 $- $- $- $- $-
TOTAL EXPENDITURES $1,862,874 $1,856,573 $1,651,969 $2,104,396 $- $2,104,396 $452,427
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $14,792 $- $- $- $- $-
State CSA $1,313,918 $1,351,272 $1,162,784 $1,508,010 $- $1,508,010 $345,226
TOTAL DESIGNATED REVENUE $1,313,918 $1,366,064 $1,162,784 $1,508,010 $- $1,508,010 $345,226
TOTAL UNDESIGNATED REVENUE $548,956 $490,509 $489,185 $596,386 $- $596,386 $107,201
TOTAL REVENUES $1,862,874 $1,856,573 $1,651,969 $2,104,396 $- $2,104,396 $452,427
CHILDREN’S SERVICES ACT : 243
CHILDREN’S SERVICES ACT
About
The Children’s Services Act for At-Risk Youth and Families (CSA) was established by the General Assembly to
improve coordination, eliminate duplication of services and ensure that costly residential care is provided only in
cases where it was clearly warranted. The law requires localities to establish Community Policy and Management
teams, and Family Assessment and Planning teams to administer the program. The law also mandates that certain
groups of children receive services, primarily special education and foster care. The County is required to provide a
local match for all expenditures.
Children’s Services Act
The Community Policy and Management Team (CPMT) is responsible for developing policies, managing funds
allocated to the County, and authorizing expenditures of these funds. CPMT is comprised of at least one elected
or appointed official and agency heads from the local Department of Social Services, school system, Community
Services Board (mental health) and the Court Services Unit (juvenile justice), a parent and a private provider. Each
CPMT must also establish and appoint at least one Family Assessment and Planning Team (FAPT) to work with
families to develop an individualized family service plan or plan of care based on the strengths and needs of the
family.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output At-Risk Children Served 88 113 128
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Revenue and Expenditure Adjustments –The base budget for CSA revenues and CSA
expenditures have been adjusted to reflect changes in the state approved funding for FY 25. The total
reconciled budget for FY 25 was $2,104,396. This reconciliation adds $452,427 to CSA expenditures and
$345,226 to CSA designated revenues. The local match rate is 28.34%.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Human Services
Board of
Supervisors
County
Administrator
CITIZENS
Assistant County
Administrator
Human Services
Alternative Community Programs Human Services
Volunteer
Montgomery
HUMAN SERVICES : 245
HUMAN SERVICES : 246
HUMAN SERVICES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Community Programs $88,603 $54,006 $88,655 $88,655 $- $88,655 $-
Human Services $223,537 $190,851 $222,554 $228,395 $- $228,395 $5,841
Volunteer Montgomery $215,532 $175,707 $258,385 $262,865 $- $262,865 $4,480
TOTAL EXPENDITURES $527,672 $420,563 $569,594 $579,915 $- $579,915 $10,321
EXPENDITURES BY
CLASSIFICATION
Personal Services $380,631 $333,683 $455,658 $465,979 $- $465,979 $10,321
Operations & Maintenance $147,041 $86,399 $113,311 $113,936 $- $113,936 $625
Capital Outlay $- $481 $625 $- $- $- $(625)
TOTAL EXPENDITURES $527,672 $420,563 $569,594 $579,915 $- $579,915 $10,321
REVENUE BY CLASSIFICATION
Local User Fees $- $- $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Donations $- $25,129 $- $- $- $- $-
State CSA Administration $12,000 $- $12,000 $12,000 $- $12,000 $-
State VJCCCA $49,392 $37,044 $49,392 $49,392 $- $49,392 $-
Federal RSVP $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $61,392 $62,173 $61,392 $61,392 $- $61,392 $-
TOTAL UNDESIGNATED
REVENUE $466,280 $358,391 $508,202 $518,523 $- $518,523 $10,321
TOTAL REVENUES $527,672 $420,563 $569,594 $579,915 $- $579,915 $10,321
HUMAN SERVICES : 247
HUMAN SERVICES
About
The Human Services division administers Human Services, Volunteer Montgomery, and the Children’s Services
Act (CSA). Additionally, Human Services serves as the fiscal agent for the Virginia Juvenile Community Crime
Control Act (VJCCCA).
Human Services
The Human Services department keeps citizens, agencies and County government informed about services and
programs in the areas of human service delivery. They also act as a County liaison for specialty dockets within
Montgomery County and serve as the fiscal agent for the VJCCCA programs.
Volunteer Montgomery
Volunteer Montgomery was established in April 2023 in the spirit of flourishing volunteer programs dating back
to 1969. Volunteer Montgomery welcomes all individuals within Montgomery County and aims to broaden local
volunteer efforts and strengthen the community by uniting together.
Key Performance Indicators
Goal/Objective - Volunteer Montgomery will Partner with Nonprofit and Other Community Organizations
to Promote Volunteerism within the County
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Number of Volunteers 233 325 350
Output Number of Volunteer Hours Logged 24,696 35,750 40,250
Efficiency Average Number of Hours Logged Per Volunteer 106 110 115
Effectiveness Number of Agencies Served 65 70 75
Outcome Dollar Value of Volunteer Hours $785,345 $804,132 $825,000
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Community Programs 0 0 0
Human Services 2 2 0
Volunteer Montgomery 3.5 3.5 0
TOTAL 5.5 5.5 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
HUMAN SERVICES : 248
HUMAN SERVICES
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
New River Health District
CITIZENS
General
Assembly Governor
Secretary of Health and Human Services
State Department of Health
New River Health District
NEW RIVER HEALTH DISTRICT : 249
NEW RIVER HEALTH DISTRICT : 250
NEW RIVER HEALTH DISTRICT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Public Health $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
TOTAL EXPENDITURES $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Direct Payment $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
REVENUE BY CLASSIFICATION
Local Revenue Refunds $- $45,190 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $45,190 $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $629,014 $574,085 $631,661 $631,661 $22,950 $654,611 $22,950
TOTAL REVENUES $629,014 $619,275 $631,661 $631,661 $22,950 $654,611 $22,950
NEW RIVER HEALTH DISTRICT : 251
NEW RIVER HEALTH DISTRICT
About
The New River Health District, one of the Virginia Department of Health’s (VDH) 35 health districts, is comprised
of Floyd, Giles, Montgomery and Pulaski counties and the City of Radford. The district’s environmental health
program provides site evaluation and permits for on-site sewage disposal (septic systems) and wells, inspection of
restaurants, schools, day care centers, summer camps and festivals to ensure food safety, rabies investigation and
follow-up, and general environmental complaint investigations.
New River Health District
The Health District provides services in local health department clinics, schools, homes and at other sites in the
community to prevent and control the spread of contagious diseases, including child and adult immunizations,
immunizations for overseas travel, well baby care, and family planning. Other services include provision of the
Women, Infants and Children (WIC) program, distribution of free car safety seats to eligible families, Resource
Mothers Program and health education services.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $22,950 is Added for Local Matching Requirements – $22,950 in additional funding is added in FY
26 for the New River Health District local matching requirements. The New River Health District is funded
on a formula basis with costs shared between the state and the County. The County’s share is 30.69% and
the state’s share is 69.31%. This increase in funding is required to meet the County’s local commitment for
FY 26.
MONTGOMERY COUNTY, VIRGINIA
Social Services
Board of
Supervisors
Social Services
Board
CITIZENS
Social Services
SOCIAL SERVICES : 253
SOCIAL SERVICES : 254
SOCIAL SERVICES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Social Services $7,320,567 $7,083,358 $7,571,835 $7,805,900 $- $7,805,900 $234,065
TOTAL EXPENDITURES $7,320,567 $7,083,358 $7,571,835 $7,805,900 $- $7,805,900 $234,065
EXPENDITURES BY
CLASSIFICATION
Personal Services $4,846,454 $4,527,958 $5,082,489 $5,305,471 $- $5,305,471 $222,982
Operations & Maintenance $337,290 $470,974 $363,492 $363,492 $- $363,492 $-
Public Assistance $2,125,854 $2,056,429 $2,125,854 $2,136,937 $- $2,136,937 $11,083
Capital Outlay $10,969 $27,997 $- $- $- $- $-
TOTAL EXPENDITURES $7,320,567 $7,083,358 $7,571,835 $7,805,900 $- $7,805,900 $234,065
REVENUE BY CLASSIFICATION
State/Federal Assistance $6,074,177 $5,988,409 $6,074,177 $6,186,524 $- $6,186,524 $112,347
Federal Pass Through $132,521 $84,741 $132,521 $218,054 $- $218,054 $85,533
Local Recovered Costs $70,000 $237,368 $70,000 $70,000 $- $70,000 $-
TOTAL DESIGNATED REVENUE $6,276,698 $6,310,518 $6,276,698 $6,474,578 $- $6,474,578 $197,880
TOTAL UNDESIGNATED
REVENUE $1,043,869 $772,841 $1,295,137 $1,331,322 $- $1,331,322 $36,185
TOTAL REVENUES $7,320,567 $7,083,358 $7,571,835 $7,805,900 $- $7,805,900 $234,065
SOCIAL SERVICES : 255
SOCIAL SERVICES
About
The Department of Social Services (DSS) division assists families and individuals in becoming socially and
economically self-sufficient and independent. Benefit programs include temporary assistance for needy families,
food assistance, Medicaid, energy assistance, general relief, fraud prevention and children’s medical security
insurance. DSS works closely with other community agencies to promote the stability and self-sufficiency of
community families through referrals to services not available in this agency. It also promotes the creation of
services not currently available in the community. The agency works to avoid duplication of services provided by
other agencies and to respond to needs not currently addressed in the community.
Social Services
Social Services assists in work programs including adoption, adult services/adult protective services, child
protective services, day care services for children, foster care, court services and employment services. The
department focuses, in the least intrusive manner, on services that individuals and families cannot provide for
themselves.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Adoptions 3 5 5
Output SNAP Applications 4,793 5,000 5,000
Output Medicaid Applications 3,941 4,200 4,200
Output Child Protective Services Cases Investigated 1,083 1,100 1,100
Output Adult Protective Services Cases Investigated 406 500 500
Output Daycare Assistance Program Enrollees 320 400 450
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Social Services 70 71 1
TOTAL 70 71 1
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
SOCIAL SERVICES : 256
SOCIAL SERVICES
• Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and
expenditure accounts have been reconciled to state and federal approved funding for FY 25. Each year,
following the confirmation of funding available from sources other than the County, the base budget for
the Department of Social Services is adjusted within the fiscal year, and this adjustment becomes the base
budget for the next fiscal year. The FY 25 reconciled County Budget for this Division totaled $7,812,624;
$6,404,578 in state and federal dollars and $1,408,046 in County dollars. Based on the reconciliation for
FY 25, a total of $197,880 is added to the base revenue budget for FY 26 and $11,083 is added to base
expenditures due to an increase in purchase of services/public assistance costs for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Parks, Recreation, Cultural
PARKS, RECREATION, CULTURAL: 257
Parks, Recreation, Cultural consists of the following divisions: Parks and Recreation and the Regional Library.
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Parks and Recreation $1,754,489 $1,373,095 $1,754,121 $1,801,160 $132,070 $1,933,230 $179,109
Regional Library $3,000,809 $2,775,803 $2,666,827 $2,708,016 $103,246 $2,811,262 $144,435
TOTAL PARKS, RECREATION, CULTURAL $4,755,298 $4,148,898 $4,420,948 $4,509,176 $235,316 $4,744,492 $323,544
MONTGOMERY COUNTY, VIRGINIA
Parks and Recreation
Board of
Supervisors
County
Administrator
CITIZENS
Deputy County
Administrator
Parks and
Recreation
Administration Community Recreation Programs
Aquatics Outdoor
Recreation
Senior Tours and Recreation Programs
Special
Programs
Athletics Parks and
Playgrounds
Summer
Programs
PARKS AND RECREATION : 259
PARKS AND RECREATION : 260
PARKS AND RECREATION
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Administration $1,272,820 $967,535 $1,287,213 $1,329,936 $132,070 $1,462,006 $174,793
Aquatics $136,781 $147,483 $144,636 $146,853 $- $146,853 $2,217
Athletics $165,381 $151,602 $167,137 $168,174 $- $168,174 $1,037
Community Recreation Programs $12,151 $3,775 $14,054 $14,054 $- $14,054 $-
Outdoor Recreation $11,629 $8,393 $11,629 $11,629 $- $11,629 $-
Parks and Playgrounds $55,300 $32,580 $55,200 $55,200 $- $55,200 $-
Senior Tours $13,442 $9,661 $12,110 $12,153 $- $12,153 $43
Senior Recreation Program $3,475 $1,950 $3,475 $3,475 $- $3,475 $-
Special Programs $40,949 $2,284 $14,775 $14,775 $- $14,775 $-
Summer Programs $42,561 $47,832 $43,892 $44,911 $- $44,911 $1,019
TOTAL EXPENDITURES $1,754,489 $1,373,095 $1,754,121 $1,801,160 $132,070 $1,933,230 $179,109
EXPENDITURES BY CLASSIFICATION
Personal Services $1,262,426 $1,065,789 $1,370,060 $1,417,099 $132,070 $1,549,169 $179,109
Operations & Maintenance $407,063 $307,083 $384,061 $384,061 $- $384,061 $-
Capital Outlay $85,000 $222 $- $- $- $- $-
TOTAL EXPENDITURES $1,754,489 $1,373,095 $1,754,121 $1,801,160 $132,070 $1,933,230 $179,109
REVENUE BY CLASSIFICATION
Local Property Rental $5,000 $6,441 $6,000 $6,000 $- $6,000 $-
Local Adult Rec. Fees $1,000 $1,194 $1,000 $1,000 $- $1,000 $-
Local Athletics Fees $34,600 $32,311 $34,600 $34,600 $- $34,600 $-
Local Comm. Rec. Fees $- $- $- $- $- $- $-
Local Senior Tour Fees $16,500 $12,808 $11,500 $11,500 $- $11,500 $-
Local Senior Rec. Fees $3,000 $3,114 $3,000 $3,000 $- $3,000 $-
Local Outdoor Rec. Fees $8,000 $5,799 $6,000 $6,000 $- $6,000 $-
Local Special Event Fees $500 $- $500 $500 $- $500 $-
Local Summer Rec. Fees $28,700 $67,715 $48,700 $68,700 $- $68,700 $20,000
Local Pool Fees $75,000 $121,975 $75,000 $75,000 $- $75,000 $-
Local Recovered Costs $- $3,677 $- $- $- $- $-
Local Fundraising $- $- $- $- $- $- $-
Scholarship Revenue $500 $1,500 $500 $500 $- $500 $-
TOTAL DESIGNATED REVENUE $172,800 $256,534 $186,800 $206,800 $- $206,800 $20,000
TOTAL UNDESIGNATED REVENUE $1,581,689 $1,116,561 $1,567,321 $1,594,360 $132,070 $1,726,430 $159,109
TOTAL REVENUES $1,754,489 $1,373,095 $1,754,121 $1,801,160 $132,070 $1,933,230 $179,109
PARKS AND RECREATION : 261
PARKS AND RECREATION
About
The Parks and Recreation division provides quality, customer-valued recreation programs and facilities that
engage participants and add value to the quality of life. Programming and facilities are offered in aquatics;
athletics and team sports; youth, adult and senior wellness and education; outdoor recreation; tours; special
events; and summer programs.
Administration
Administration oversees the operation of all recreational programs and park facilities. Responsibilities also include
the division’s budget management, marketing, facility design, and planning for future recreational needs.
Aquatics
The Frog Pond offers a safe and fun environment for the whole family. The pool has 3 tube slides, a frog slide, tot/
infant pool and lots of deck space for enjoying the sun and relaxing. Swim lessons are also offered for children 6
months to 10 years of age.
Athletics
The Athletics department focuses on children ranging from pre-K to middle school and the approach that
recreational sports should place more emphasis on educational and social benefits rather than competition. A
strong focus is also placed on good sportsmanship from participants, parents and spectators. Each program is
built around teaching the fundamentals and ensuring that every participant receives an enjoyable and lasting
recreation experience in a safe and positive environment.
Community Recreation Programs
This department offers a diverse range of community activities including; crafts, babysitting classes, boaters’
safety, CPR and first aid, hunters’ education, and lifeguard classes.
Outdoor Recreation
This department provides diverse programming based on adventure,
conservation, environmental education, and experiential education
with a focus on high adventure. Montgomery County was one of the
first municipal departments to offer outdoor recreation programs in
Southwest Virginia.
Parks and Playgrounds
Montgomery County has 8 parks ranging from small pocket parks to
linear biking and hiking trails to its largest 110-acre Mid-County Park.
Swimming, picnicking, hiking, canoeing, kayaking, athletic ball fields,
playgrounds, walking tracks, and natural areas are all amenities that can
be found at the parks. Private pool and shelter rentals are also available.
PARKS AND RECREATION : 262
PARKS AND RECREATION
Senior Tours
The trips and tours program offers active adults (50+) opportunities to explore local and regional destinations,
experience cultural and recreational activities, and connect with others in a fun and engaging environment. These
one-day excursions are planned to nearby cities, museums, sporting events, festivals, professional theater, and
dining destinations, providing diverse opportunities for adventure and enjoyment.
Senior Recreation Program
The wellness and education programs promote lifelong learning and healthy living through a variety of activities,
workshops, and classes. The program provides educational sessions, games, crafts, outdoor recreation
opportunities, and wellness initiatives while partnering with community organizations to address the social and
mental aspects of health. These programs are tailored to enrich the lives of active adults.
Special Programs
Throughout the year this department holds special programming to include: Great Road Encampment, Halloween
at the Government Center, Kids Fishing Day, Letters to Santa, and Rowdy Dog.
Summer Programs
Frog Hoppers Camp is the most popular program providing a safe and
fun environment. Children from rising 1st graders to 6th graders will
enjoy their days crafting, swimming at the Frog Pond, going on hikes
and playing outside.
Key Performance Indicators
Goal/Objective: Provide Recreational Opportunities to the Citizens of Montgomery County
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Total Expenses $1,373,095 $1,754,121 $1,933,230
Output Total Number of Engagements with Parks & Rec
Services Throughout the Year 31,734 30,000 30,000
Efficiency Cost per Engagement $43 $58 $64
Effectiveness
Percent Change in Total Number of Engagements
with Parks & Rec Services Over the Prior Fiscal
Year
62%-5%0%
Outcome Total Dollars Spent per Citizen $16.18 $17.21 $17.21
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Administration 2 2 0
Aquatics/Summer/Community Programs 1 1 0
Athletics 2 2 0
Maintenance 6 8 2
Outdoor Recreation/Parks and Playgrounds 1 1 0
Senior Recreation Program/ Senior Tours 1 1 0
TOTAL 13 15 2
PARKS AND RECREATION : 263
PARKS AND RECREATION
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments –For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 24 and projected fee
collections in FY 25 and FY 26, an additional $20,000 is added to the Parks and Recreation Division’s base
fee revenue for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $132,070 is Added for Two Maintenance Workers (Two FTE) – $132,070 and two FTE are added
to the Parks and Recreation Division. With the addition of Teel Park, there is a need for two additional
maintenance workers for field maintenance.
MONTGOMERY COUNTY, VIRGINIA
Regional Library System
Board of
Supervisors
Library Board
CITIZENS
Regional Library
System
REGIONAL LIBRARY SYSTEM : 265
REGIONAL LIBRARY SYSTEM : 266
REGIONAL LIBRARY SYSTEM
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Regional Library System $3,000,809 $2,775,803 $2,666,827 $2,708,016 $103,246 $2,811,262 $144,435
TOTAL EXPENDITURES $3,000,809 $2,775,803 $2,666,827 $2,708,016 $103,246 $2,811,262 $144,435
EXPENDITURES BY
CLASSIFICATION
Personal Services $2,092,724 $1,964,591 $2,207,286 $2,248,475 $103,246 $2,351,721 $144,435
Operations & Maintenance $796,793 $714,027 $459,541 $459,541 $- $459,541 $-
Capital Outlay $111,292 $97,185 $- $- $- $- $-
Lump Sum Reduction $- $- $- $- $- $- $-
TOTAL EXPENDITURES $3,000,809 $2,775,803 $2,666,827 $2,708,016 $103,246 $2,811,262 $144,435
REVENUE BY CLASSIFICATION
Local Photo Copy Sales $18,000 $21,921 $18,000 $18,000 $- $18,000 $-
Local Library Fines $- $- $- $- $- $- $-
Local Library Fees $3,750 $4,220 $3,750 $3,750 $- $3,750 $-
Passports $26,000 $34,268 $33,000 $33,000 $- $33,000 $-
Floyd Contribution $83,888 $95,429 $83,888 $103,109 $- $103,109 $19,221
Blacksburg Contribution $15,000 $15,001 $15,000 $15,000 $- $15,000 $-
Christiansburg Contribution $15,000 $15,020 $15,000 $15,000 $- $15,000 $-
Local Donations $71,587 $91,229 $- $- $- $- $-
Local Recovered Costs $- $9,238 $- $- $- $- $-
State Aid $330,118 $330,223 $333,628 $367,022 $- $367,022 $33,394
TOTAL DESIGNATED REVENUE $563,343 $616,548 $502,266 $554,881 $- $554,881 $52,615
TOTAL UNDESIGNATED REVENUE $2,437,466 $2,159,255 $2,164,561 $2,153,135 $103,246 $2,256,381 $91,820
TOTAL REVENUES $3,000,809 $2,775,803 $2,666,827 $2,708,016 $103,246 $2,811,262 $144,435
REGIONAL LIBRARY SYSTEM : 267
REGIONAL LIBRARY SYSTEM
About
The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and
Floyd. The library also operates a Mobile Unit that brings library services and materials to apartment and mobile
home communities, geographically remote areas, and institutional settings.
Reading and other materials are offered in a variety of formats, including eBooks, downloadable and streaming
audiobooks, e-magazines, music, and movies. The library also loans non-traditional items including wireless
hotspots, Adventure Kits, Memory Kits, and more. Public computers, wireless access, databases and office and
entertainment software are available in each library. All branches offer programming to engage all ages, including
children’s story times, STEM, and art activities, as well as a wide range of programs and events for teens and
adults. All branches offer frequent programming for persons with intellectual, cognitive, and developmental
disabilities. The Library also offers notary services and is a passport acceptance agency. The Christiansburg and
Floyd libraries maintain special sections for genealogy and local history. Meadowbrook and Floyd libraries host free
fridges to address community food insecurity.
Regional Library System
Staff members of the regional system are trained to help citizens find information and resources, educate citizens
on how to conduct research, use personal and library technology, and make effective use of the library’s physical
and electronic resources. Library services include assistance with early literacy, job searching and resume
building, computer classes, summer reading programs for all ages, special events, book discussion groups, story
times, and other programming for all ages and abilities. Public meeting rooms in each library branch are available
to individuals and groups to use on a first-come, first-serve basis.
Key Performance Indicators
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Output Visitors 341,285 355,000 370,000
Output Items Checked Out 623,297 654,462 687,185
Output Internet Sessions By Patrons 59,396 61,178 61,000
Output Passport Applications 1,172 1,242 1,317
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Regional Library System 21.75 22.75 1
TOTAL 21.75 22.75 1
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
REGIONAL LIBRARY SYSTEM : 268
REGIONAL LIBRARY SYSTEM
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
• State Aid Base Revenue Adjustments – A total of $33,394 is added to the Library’s base state aid
revenue budget for FY 26. These funds account for the adjustment of revenues as reported by the State
and reconciled to the FY 25 County approved budget.
• Other Base Fee Revenue Adjustments – $19,221 has been added to the Library’s local base revenue
budget. As part of the FY 25 budget reconciliation, Floyd County increased their commitment in support of
the regional library from $83,888 to $103,109. These funds are used to support the salaries of the library’s
regional support staff and have been added to the base budget for FY 26.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $66,035 is Added for a Library Associate Position (One FTE) – $66,035 and one FTE are added to
the Library for FY 26. The position will provide a senior staff person to direct the work of part-time staff; to
respond to building, personnel and safety/security emergencies; to be responsible for providing passport
and notary services; to manage cash payments and ensure accounting procedures are followed; and to
provide insight and leadership to the Branch Manager and Assistant Branch Manager. Creation of a Library
Associate full time position at Christiansburg will equalize the leadership staff at Christiansburg Library
with Blacksburg Library.
• $23,264 is Added for a One Part-time Library Associate Position (Non-Classified Position) –
$23,264 in part-time non-classified monies are added to the Library for FY 26. These funds will be used
to assist in the operations of the fifth branch; the Mobile Services Unit (MSU). Since its first day in service
on June 22, 2021, the MSU has been popular with community members, partnering agencies, and library
staff. The Mobile Library has had over 5,000 visitors to our regular stops and over 8,000 visitors to various
outreaches and popup libraries.
• $10,770 is Added to Reclassify One Full-time Position – $10,770 in additional funding is added in FY
26 to the Library to reclassify one Library Systems Administrator position from a Grade 22 to a Grade 24.
The position has been assigned more responsibilities and tasks with no change in position classification.
The reclassification will better align classification and compensation with staff roles and responsibilities.
• $3,177 is Added to Reclassify One Full-time Position – $3,177 in additional funding is added in FY 26
to the Library to reclassify one Technology Support Specialist I to a Technology Support Specialist II. The
position has been assigned more responsibilities and tasks with no change in position classification. The
reclassification will better align classification and compensation with staff roles and responsibilities.
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Community Development
COMMUNITY DEVELOPMENT : 269
Community Development consists of the following divisions: Planning and GIS; and Economic Development.
Below is a summary chart of each division and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each division are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DIVISION
Planning and GIS $1,412,404 $913,286 $1,219,487 $1,226,784 $- $1,226,784 $7,297
Economic Development $753,243 $712,908 $657,261 $675,036 $- $675,036 $17,775
TOTAL COMMUNITY DEVELOPMENT $2,165,647 $1,626,194 $1,876,748 $1,901,820 $- $1,901,820 $25,072
MONTGOMERY COUNTY, VIRGINIA
Planning and GIS Services
Board of
Supervisors
County
Administrator
CITIZENS
Planning and GIS
Services
Planning GIS
PLANNING AND GIS SERVICES : 271
Deputy County
Administrator
PLANNING AND GIS SERVICES : 272
PLANNING AND GIS SERVICES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
Planning $958,362 $583,273 $856,663 $899,156 $- $899,156 $42,493
GIS $454,042 $330,013 $362,824 $327,628 $- $327,628 $(35,196)
TOTAL EXPENDITURES $1,412,404 $913,286 $1,219,487 $1,226,784 $- $1,226,784 $7,297
EXPENDITURES BY
CLASSIFICATION
Personal Services $756,980 $720,975 $987,304 $994,601 $- $994,601 $7,297
Operations & Maintenance $655,424 $190,233 $232,183 $232,183 $- $232,183 $-
Capital Outlay $- $2,078 $- $- $- $- $-
TOTAL EXPENDITURES $1,412,404 $913,286 $1,219,487 $1,226,784 $- $1,226,784 $7,297
REVENUE BY CLASSIFICATION
Local Rezoning/Subdivision
Permits $23,427 $31,772 $23,427 $23,427 $- $23,427 $-
Local Site Plan Review $7,500 $6,287 $7,500 $7,500 $- $7,500 $-
Local Map/Ordinance Sales $100 $- $100 $100 $- $100 $-
Local GIS Sales $400 $40 $400 $400 $- $400 $-
Local Technology Fees $- $- $- $- $- $- $-
Local Recovered Costs $5,410 $5,905 $- $- $- $- $-
Auto Graveyard Fees $- $3,000 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $36,837 $47,004 $31,427 $31,427 $- $31,427 $-
TOTAL UNDESIGNATED
REVENUE $1,375,567 $866,282 $1,188,060 $1,195,357 $- $1,195,357 $7,297
TOTAL REVENUES $1,412,404 $913,286 $1,219,487 $1,226,784 $- $1,226,784 $7,297
PLANNING AND GIS SERVICES : 273
PLANNING AND GIS SERVICES
About
Planning and Geographic Information System (GIS) administers the comprehensive land use plan, zoning and
subdivision ordinances, provides geographical information and mapping services and maintains official street
names and addresses in the unincorporated areas of Montgomery County. Floodplain management, site plan
administration and 911 addressing are also administered in this division.
Planning
The Planning department works with the Planning Commission to develop and implement the Comprehensive
Plan and related small-area village plans for the six village areas; administers zoning and subdivision ordinances;
prepares long and short range planning information and studies; prepares grants for hazard mitigation,
enhancement, community development and other programs; implements ongoing planning education and
information programs; and supports other departments in planning, land use development and zoning. The
staff serves as the primary support to the Planning Commission, Board of Zoning Appeals, and Agricultural and
Forrestal District Advisory Committee.
Geographic Information System (GIS)
This department administers the Geographic Information System (GIS) and iGIS map portal. Their mission is to
coordinate, manage, and facilitate GIS at departmental, office and enterprise levels. Work includes creation and
management of E911 site addresses and street names. Additionally, GIS is the primary custodian for GIS data,
aerial imagery and LiDAR topography contours. This department also fulfills public requests for GIS data, mapping
and imagery services.
Key Performance Indicators
Goal/Objective - Provide Excellent Services to Customers of Montgomery County Planning/GIS
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Number of FTEs 2 2 2
Output Number of Permits Processed 668 650 650
Efficiency Number of Permits Processed per FTE 334 325 325
Effectiveness
Process x% of Permits within the Determined
Timeframe Parameters for the Specific Type of
Permit
Not Collected Not Collected TBD
Outcome Remain in Compliance with State Mandated
Standards 100% of the Time Not Collected 100%100%
PLANNING AND GIS SERVICES : 274
PLANNING AND GIS SERVICES
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Planning 8 8 0
GIS 2 2 0
TOTAL 10 10 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Economic Development
Board of
Supervisors
County
Administrator
CITIZENS
Economic
Development
ECONOMIC DEVELOPMENT : 275
ECONOMIC DEVELOPMENT : 276
ECONOMIC DEVELOPMENT
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Economic Development $753,243 $712,908 $657,261 $675,036 $- $675,036 $17,775
TOTAL EXPENDITURES $753,243 $712,908 $657,261 $675,036 $- $675,036 $17,775
EXPENDITURES BY
CLASSIFICATION
Personal Services $438,904 $424,500 $517,720 $535,495 $- $535,495 $17,775
Operations & Maintenance $189,646 $164,068 $117,406 $73,339 $- $73,339 $(44,067)
Direct Payments $94,693 $94,693 $22,135 $66,202 $- $66,202 $44,067
Capital Outlay $30,000 $29,647 $- $- $- $- $-
TOTAL EXPENDITURES $753,243 $712,908 $657,261 $675,036 $- $675,036 $17,775
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $18,734 $- $- $- $- $-
Governor's Opprotunity Fund $75,250 $75,250 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $75,250 $93,984 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $677,993 $618,924 $657,261 $675,036 $- $675,036 $17,775
TOTAL REVENUES $753,243 $712,908 $657,261 $675,036 $- $675,036 $17,775
ECONOMIC DEVELOPMENT : 277
ECONOMIC DEVELOPMENT
About
The Economic Development division serves as the primary marketing and broadband resource for the County and
the towns of Blacksburg and Christiansburg to develop businesses and to generate taxable capital investments and
high-quality opportunities for employment. The division works closely with the Economic Development Authority,
Economic Development Commission and the Montgomery Blacksburg Christiansburg (MBC) Development
Corporation to attract new investments and support the success of existing businesses.
Economic Development
The department carries out the Board of Supervisors’ Strategic Plan, which outlines: retention and expansion
of existing business and industry, recruitment of new industry, market research, workforce development, and
product (sites and buildings) development. Since 2009, 3,751 new jobs have been added from both new and
existing businesses, resulting in more than $301 million in total investment in Montgomery County.
Key Performance Indicators
Goal/Objective - Serve as the Primary Marketing Resource to Support Business Development and Capital Investment (excluding retail)
for Montgomery County, the Town of Blacksburg, and the Town of Christiansburg
Indicator Performance Measure FY 24 Actual FY 25 Projected FY 26 Projected
Input Cumulative County Dollars Invested $4,436,628 $7,246,628 $7,246,628
Output Tax Revenue Generated $714,486 $714,486 $964,486
Efficiency Ratio of Tax Revenue to Dollars Invested 16.1%9.9%13.3%
Effectiveness Generate a Return On Investment Higher Than the
Federal Funds Rate 11.1%4.9%8.3%
Outcome Continually Grow Business Tax Revenue Year-to-
Year N/A 0%35%
Personnel
DEPARTMENT FY 25 Approved
FTE
FY 26 Approved
FTE Change
Economic Development 4 4 0
TOTAL 4 4 0
ECONOMIC DEVELOPMENT : 278
ECONOMIC DEVELOPMENT
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 26, the County budget includes a 16% increase
in workers’ compensation premiums and a decrease in the group life insurance rate from 1.34% to 1.18%.
All other fringe benefits rates remain unchanged. The FY 26 approved budget also includes funding to
cover the cost of a 3% compensation increase for all full-time and part-time classified, and part-time
non-classified County employees July 1, 2025, and funding to maintain the County’s Compensation and
Classification Pay Plan.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Other Agencies
OTHER AGENCIES : 279
Other Agencies consists of the following types of agencies: Human Service; Public Safety; Educational/Cultural;
Environmental; and Economic Development.
Below is a summary chart of each area and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each area are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY AGENCIES
Human Service Agencies $947,690 $938,282 $984,221 $984,221 $100,672 $1,084,893 $100,672
Public Safety Agencies $1,104,228 $1,060,257 $1,126,611 $1,126,611 $88,869 $1,215,480 $88,869
Educational/Cultural Agencies $665,669 $470,354 $568,739 $568,739 $1,464 $570,203 $1,464
Environmental Agencies $179,604 $154,421 $179,333 $179,333 $3,885 $183,218 $3,885
Economic Development Agencies $347,503 $345,680 $342,633 $342,633 $138,761 $481,394 $138,761
TOTAL EXPENDITURES $3,244,694 $2,968,994 $3,201,537 $3,201,537 $333,651 $3,535,188 $333,651
MONTGOMERY COUNTY, VIRGINIA
Other Agencies
Board of
Supervisors
Other Agencies
CITIZENS
OTHER AGENCIES : 281
OTHER AGENCIES : 282
OTHER AGENCIES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY AGENCIES
Human Service Agencies $947,690 $938,282 $984,221 $984,221 $100,672 $1,084,893 $100,672
Public Safety Agencies $1,104,228 $1,060,257 $1,126,611 $1,126,611 $88,869 $1,215,480 $88,869
Educational/Cultural Agencies $665,669 $470,354 $568,739 $568,739 $1,464 $570,203 $1,464
Environmental Agencies $179,604 $154,421 $179,333 $179,333 $3,885 $183,218 $3,885
Economic Development Agencies $347,503 $345,680 $342,633 $342,633 $138,761 $481,394 $138,761
TOTAL EXPENDITURES $3,244,694 $2,968,994 $3,201,537 $3,201,537 $333,651 $3,535,188 $333,651
REVENUE BY CLASSIFICATION
Recovered Costs $- $- $- $- $- $- $-
Wireless 911 $- $- $- $- $- $- $-
State Extension Office Reimbursement $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $3,244,694 $2,968,994 $3,201,537 $3,201,537 $333,651 $3,535,188 $333,651
TOTAL REVENUES $3,244,694 $2,968,994 $3,201,537 $3,201,537 $333,651 $3,535,188 $333,651
OTHER AGENCIES : 283
OTHER AGENCIES
About
This Division consists of all outside/other agencies that are funded by County General Fund dollars. Agencies that
receive funding are divided among five categories: Human Service Agencies, Public Safety Agencies, Education/
Cultural Agencies, Environmental Agencies, and Economic Development Agencies.
Human Service Agencies
• $323,806 is included for the New River Valley Juvenile Detention Home (mandated), which is
level funding – The NRVDH’s request for FY 26 is $208,552, which is a decrease of $115,254 from the
FY 25 budget. In the FY 10 request, the formula for determining operating contributions was changed
to allocate costs among participant jurisdictions on the basis of days used, averaged over a three-year
period. Under the revised formula, Montgomery County’s billed usage for the facility for FY 26 is $208,552
or 39.42% of the total funding. The facility is over 30 years old and requires upgrades, maintenance, and
newer equipment for licensure compliance. Due to the need to address these capital issues, the County is
providing $208,552 for operations based on a three-year average usage and is setting aside $115,254 in a
special reserve to address future facility upgrades. By the end of FY 26, $1,111,813 will have accumulated
in the reserve.
• $30,994 is included for the Community Health Center of the New River Valley (Free Clinic) (not
mandated), which is level funding – The agency requested $30,994 in the FY 26 budget, which is level
funding. The center provides medical and dental care as well as pharmaceuticals to uninsured citizens of
the New River Valley who live below the Federal Poverty Guidelines. Historical funding and the percentage
of clients served by locality are presented in the chart below. For FY 26, the County is providing level
funding of $30,994. With level funding, the County is providing 58% of the funding with only 42% of the
clients served. The County also provides the building at 215 Roanoke Street which was renovated for the
center. Assuming the center had to rent space equivalent to the building provided by the County, the rental
costs would likely exceed $64,352 (8,044 square feet X $8.00).
Locality % Usage FY 26 Funding
Giles 11.68%$61,814
Montgomery 39.42%$208,552
Pulaski 44.21%$233,890
Radford 4.68%$24,781
Total 100.00%$529,037
Community Health Center of the NRV
FY 2024 FY 2025 FY 2026
Clients
Served
Clients
as % of
Total
Actual
Funding
Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Actual
Funding
Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Rec.
Funding
Funding
as % of
Total
Montgomery County 2,615 42% $30,994 58% 3,410 42% $30,994 58% 3,512 42% $30,994 58%
Pulaski County 1,416 23% $9,000 17% 1,846 23% $9,000 17% 1,902 23% $9,000 17%
Floyd County 277 4% $- 0% 362 4% $- 0% 373 4% $- 0%
Giles County 1,150 18% $8,000 15% 1,500 18% $8,000 15% 1,545 18% $8,000 15%
Radford City 765 12% $5,853 11% 998 12% $5,853 11% 1,027 12% $5,853 11%
Total 6,223 100% $53,847 100% 8,116 100% $53,847 100% 8,359 100% $53,847 100%
* Actual *Projected *Projected
OTHER AGENCIES : 284
OTHER AGENCIES
• $50,625 is included for New River Community Action (not mandated) and $30,471 is included
for the Montgomery County Emergency Assistance Program (not mandated), which is level
funding – The New River Community Action (NRCA) agency requests $53,156 for FY 26, which is an
increase of $2,531. The agency serves low-income residents of Montgomery, Pulaski, Floyd, and Giles
Counties and the City of Radford. The agency’s goal is eliminating poverty. The County funds also support
a Community Service Worker position in NRCA that administers the Montgomery County Emergency
Assistance Program (MCEAP). MCEAP partners with NRCA to provide emergency assistance to County
residents only. MCEAP requests $31,995 for FY 26, which represents an increase of $1,524. In FY 25
MCEAP received $30,471. For FY 26, the County is providing funding of $81,096 for both programs. With
level funding, the County is providing 39% of the funding with 31% of the clients served.
• $38,183 is included for the Women’s Resource Center of the NRV (not mandated), which is
level funding – The agency received $38,183 in the FY 25 budget, and requested $40,092 for FY 26,
an increase of $1,909. Historical funding and the percentage of clients served by locality are presented
below. With a budget of $38,183, the County is providing 41% of funding with 39% of clients served. The
Women’s Resource Center provides services to adult and child citizens who have experienced domestic
and/ or sexual violence. The agency provides emergency advocacy, a live crisis hotline, an emergency and
transitional shelter, emergency food and supplies, crisis counseling, legal advocacy and other services.
• $5,051 is included for the New River Family Shelter (not mandated), which is level funding
– The agency requested $5,051 in the FY 26 budget, which represents level funding. The shelter is
able to provide shelter services, through its facilities or in hotel rooms, to 30% of those seeking shelter.
Others seeking shelter can receive either out-of-town shelter services or bus tickets to other lodging
arrangements. Last year approximately 88% of clients residing in established shelter space moved into
New River Community Action & MCEAP: Locality Funding & Clients Served
FY 2024 FY 2025 FY 2026
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Montgomery County 2,874 31% $81,096 37% 2,874 31% $81,096 39% 3,017 31% $81,096 39%
Pulaski County 2,510 27% $52,545 24% 2,510 27% $55,172 26% 2,635 27% $55,172 26%
Floyd County 1,311 14% $48,667 22% 1,311 14% $34,603 17% 1,376 14% $34,603 17%
Giles County 1,277 14% $16,628 8% 1,277 14% $17,459 8% 1,340 14% $17,459 8%
Radford City 1,196 13% $20,156 9% 1,196 13% $21,164 10% 1,255 13% $21,164 10%
Total 9,168 100% $219,092 100% 9,168 100% $209,494 100% 9,623 100% $209,494 100%
Women's Resource Center
FY 2024 FY 2025 FY 2026
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Clients
Served
Clients
as % of
Total
Funding Funding
as % of
Total
Montgomery County 1,098 38% $38,183 41% 1,141 39% $38,183 41% 1,190 39% $38,183 41%
Pulaski County 825 29% $26,006 28% 843 29% $26,006 28% 860 28% $26,006 28%
Floyd County 134 5% $5,902 6% 137 5% $5,902 6% 140 5% $5,902 6%
Giles County 159 6% $5,574 6% 162 5% $5,574 6% 165 5% $5,574 6%
Radford City 641 22% $17,856 19% 667 23% $17,856 19% 695 23% $17,856 19%
Total 2,857 100% $93,521 100% 2,950 100% $93,521 100% 3,050 100% $93,521 100%
OTHER AGENCIES : 285
OTHER AGENCIES
permanent housing upon leaving the shelter. The shelter has the potential to serve all localities in the New
River Valley. Other New River Valley localities have not historically been asked to fund the shelter due to
the negligible number of clients outside of Montgomery County.
• $7,484 is included for the Literacy NRV (formerly Literacy Volunteers of the NRV) (not
mandated), which is an increase of $680 – The agency requested $7,484 in the FY 26 budget, which
represents an increase of $680. With funding of $7,484, Montgomery County, without the funding from
the two towns, will be providing 56.24% of the funding with 57.89% of the clients served. Literacy NRV
provides free instruction for adults in reading, writing, basic Math, GED preparation, ESOL and basic
computer skills.
• $305,720 is included for the New River Valley Community Services (mandated), which is an
increase of $27,793 – The agency requested $562,487 in the FY 26 budget, which represents an
increase of $284,560. New River Valley Community Services offers community-based programs for both
children and adults who are living with mental illness, developmental disabilities and/or substance abuse.
Based on §37.2-509 of the Code of Virginia and State Board Policy 4010, all Community Services Boards
(CSBs) in Virginia are required to request local funding to achieve a 10% local match. The 10% local match
for Montgomery County is $562,487. An additional $27,793 is added to work toward a 10% local match.
The following tables outline the clients served by jurisdiction and the funding by locality since FY 24.
Literacy NRV - Clients Served
Locality FY 24 %FY 25 %FY 26 %
Montgomery 272 73.91%200 57.97%220 57.89%
Pulaski 52 14.13%70 20.29%77 20.26%
Floyd 15 4.08%19 5.51%21 5.53%
Giles 11 2.99%36 10.43%40 10.53%
Radford 18 4.89%20 5.80%22 5.79%
Total 368 100.00%345 100.00%380 100.00%
*Actuals *Projected *Projected
Literacy NRV
Locality FY 24 FY 25 % of Total FY 26 % of Total
Montgomery $6,482 $6,804 37.95%$7,484 40.21%
Pulaski $2,410 $3,049 17.01%$3,049 16.38%
Floyd $750 $825 4.60%$825 4.43%
Giles $0 $809 4.51%$809 4.35%
Radford $691 $1,140 6.36%$1,140 6.13%
Town of Blacksburg $2,910 $3,200 17.85%$3,200 17.20%
Town of Christiansburg $1,922 $2,103 11.73%$2,103 11.30%
Total $15,165 $17,930 100%$18,610 100%
Literacy NRV
Locality FY 26 % of Total
Montgomery $7,484 56.24%
Pulaski $3,049 22.91%
Floyd $825 6.20%
Giles $809 6.08%
Radford $1,140 8.57%
Total $13,307 100.00%
OTHER AGENCIES : 286
OTHER AGENCIES
• $16,652 is included for the NRV Agency on Aging (not mandated) for agency programs and
$14,000 is included for one weekly congregate meal, which is level funding – The agency
requested $20,240 for agency programs, and $14,000 to continue an additional congregate meal per week
for residents of Montgomery County. The primary purpose of the agency is to provide services, information,
and advocacy to older citizens and citizens with disabilities and their caregivers in order to assist them
to remain safely with as much independence as possible in their homes and communities. In FY 04, the
Board of Supervisors agreed to provide 100% of local funds to cover one meal weekly, which would ensure
Montgomery County residents would receive three congregate meals per week. The agency requested a
total of $34,240 which represents an increase of $3,588. With level funding, the County is providing 28%
of the funding with 23% of the clients served in the New River Valley.
Community Services Board - Local Funding
Locality FY 24 FY 25 % of Total FY 26 % of Total
Montgomery $298,215 $277,927 47.6% $305,720 50.0%
Pulaski $187,810 $128,700 22.1% $128,700 21.1%
Floyd $42,500 $42,500 7.3% $42,500 7.0%
Giles $78,042 $72,651 12.5% $72,651 11.9%
Radford $135,733 $61,599 10.6% $61,599 10.1%
Total $742,300 $583,377 100.00% $611,170 100.00%
New River Valley Agency on Aging - Locality Funding
Locality FY 24 FY 25 % of total FY 26 % of total
Montgomery $16,652 $16,652 28% $16,652 28%
Pulaski $19,450 $20,000 34% $20,000 34%
Floyd $7,627 $7,900 13% $7,900 13%
Giles $8,075 $8,075 14% $8,075 14%
Radford $5,953 $6,100 10% $6,100 10%
Total $57,757 $58,727 100% $58,727 100%
Community Services Board - Clients Served
Locality FY 24 FY 25 % of Total FY 26 % of Total
Montgomery 4,092 4,183 40.9% 4,092 40.5%
Pulaski 2,672 2,664 26.1% 2,672 26.4%
Floyd 742 742 7.3% 742 7.3%
Giles 1,219 1,202 11.8% 1,219 12.1%
Radford 1,388 1,433 14.0% 1,388 13.7%
Total 10,113 10,224 100.00% 10,113 100.00%
OTHER AGENCIES : 287
OTHER AGENCIES
• $15,602 is included for the New River Valley Senior Services, Inc. (not mandated), which is an
increase of $4,556 – The agency requested $20,000, which represents an increase of $8,954. The
agency received $11,046 in FY 25. The agency provides transportation services for non-emergencies for
sensory and physically disabled persons. With $15,602 in funding, the County will be providing 34% of the
funding with 34% of clients served.
• $15,000 is included for the Boys and Girls Clubs of SWVA (not mandated), which is level
funding –The agency received $15,000 in FY 25 and requested $15,000 for FY 26. The County
provided an additional $5,000 in FY 22 to cover the increased costs of the programs at the four sites at
Eastern Montgomery High School, Christiansburg Middle School, Shawsville Middle School, and Eastern
Montgomery Elementary School. The program focuses on academic success, healthy lifestyles, and
character development.
• $4,000 is included for Brain Injury Solutions (previously Brain Injury Services of Southwest
Virginia) (not mandated), which is level funding – The agency received $4,000 in FY 25 and
requested $4,000 for FY 26, which is level funding. Brain Injury Solutions provides case management
services for citizens who have suffered brain injuries.
New River Valley Senior Services
Clients Served FY 24 FY 25 FY 26 %
Montgomery 69 75 90 34%
Pulaski 80 100 120 46%
Giles 1 2 2 1%
Floyd 17 17 20 8%
City of Radford 21 25 30 11%
Total Locality 188 219 262 100%
New River Valley Senior Services
Locality Funding FY 24 %FY 25 %FY 26 %
Montgomery $11,046 33% $11,046 27% $15,602 34%
Pulaski $15,000 44% $20,000 49% $20,000 44%
Giles $1,818 5% $1,818 4% $1,818 4%
Floyd $2,140 6% $3,000 7% $3,000 7%
City of Radford $3,706 11% $5,000 12% $5,000 11%
Total $33,710 100% $40,864 100% $45,420 100%
New River Valley Agency on Aging - Clients Served
Locality FY 24 %FY 25 %FY 26 %
Montgomery 4,255 21.50% 4,800 23% 4,876 23%
Pulaski 7,529 38.04% 7,604 37% 7,754 36%
Floyd 2,648 13.38% 2,700 13% 2,800 13%
Giles 3,128 15.80% 3,150 15% 3,170 15%
Radford 2,234 11.29% 2,400 12% 2,775 13%
Total 19,794 100.00% 20,654 100.00% 21,375 100.00%
*Actuals *Projected *Projected
OTHER AGENCIES : 288
OTHER AGENCIES
• $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received
$3,500 in the FY 25 budget and requested $3,675 for FY 26, which represents an increase of $175. NRV
CARES is a nonprofit organization dedicated to protecting children and strengthening families through
education, advocacy and community partnerships. All programs are aimed at preventing or interrupting
the cycle of child abuse. Services are provided for residents in the counties of Montgomery, Pulaski, Floyd,
Giles, and the City of Radford. With level funding, the County is providing 49.4% of the funding with 49.0%
of the clients served in the New River Valley.
• $70,162 is included for the Fairview District Home (mandated), which is an increase of $6,300
– The agency requested $70,162 for FY 26, which is an increase of $6,300. The Fairview District Home
is a 64-bed assisted living facility which provides room and board, medication administration, personal
care, shopping, daily living skills, community socialization, and financial management for its residents.
Locality funding provided to the home is for general operations and capital maintenance of the facility. See
following charts:
Brain Injury Clients Served
Locality FY 24 FY 25 FY 26 % of Total
Montgomery 13 14 15 42.9%
Pulaski 4 4 5 14.3%
Giles 5 6 7 20.0%
Floyd 3 3 4 11.4%
Radford 3 3 4 11.4%
Total 28 30 35 100.0%
NRV CARES - Locality Funding
Locality FY 24 FY 25 % of Total FY 26 % of Total
Montgomery $3,500 $3,500 49.4% $3,500 49.4%
Pulaski $1,000 $1,050 14.8% $1,050 14.8%
Giles $- $- 0.0% $- 0.0%
Floyd $315 $330 4.7% $330 4.7%
Radford $2,100 $2,205 31.1% $2,205 31.1%
Total $6,915 $7,085 100.0% $7,085 100.0%
NRV CARES - Clients Served
Locality FY 24 FY 25 FY 26 % of Total
Montgomery 1,978 1,870 1,870 49.0%
Pulaski 962 985 985 25.8%
Giles 490 505 505 13.2%
Floyd 148 164 164 4.3%
Radford 279 296 296 7.7%
Total 3,857 3,820 3,820 100.0%
Brain Injury Solutions - Locality Funding
Locality FY 24 FY 25 % of Total FY 26 % of Total
Montgomery $4,000 $4,000 46.0% $4,000 46.0%
Pulaski $1,800 $1,800 20.7% $1,800 20.7%
Giles $- $- 0.0% $- 0.0%
Floyd $500 $500 5.7% $500 5.7%
Radford $2,400 $2,400 27.6% $2,400 27.6%
Total $8,700 $8,700 100.0% $8,700 100.0%
OTHER AGENCIES : 289
OTHER AGENCIES
• $7,500 is included for the Children’s Trust (not mandated) to support the Children’s Advocacy
Center of the New River Valley, which is a decrease of $1,500 – The agency received $9,000 in
the FY 25 budget and requested $7,500 for FY 26. The Child Advocacy Center of the New River Valley
is a program offered by the Children’s Trust that brings law enforcement professionals, child protective
services investigators, prosecutors, medical and mental health personnel, and child advocates together
to ensure that children are provided with the best possible services in order to discuss and heal from
alleged abuse. The Children’s Advocacy Center of the New River Valley provides space for trained forensic
interviewers to interview abused children in a non-threatening environment. These funds will be used to
support rent and utilities for space in Christiansburg for interviews of children throughout the New River
Valley. The Children’s Trust requested a reduction in funding as the organization is seeking funds from
other localities.
• $1,500 is included for The Community Group of Montgomery County (previously Dialogue on
Race) (not mandated), which is level funding – In FY 17, the Board of Supervisors provided $1,500
to the Dialogue on Race and asked that this become an annual budgeted amount in support of the yearly
forum to discuss issues articulated by the African American community and work toward solutions.
• $86,212 is included for the New River Home Trust (mandated), which is an increase of $4,412
– A total of $86,212 is included for the New River Home Trust. The New River Home Trust was formed
in 2022 between the Town of Blacksburg and Montgomery County to provide affordable housing for
low-income and moderate-income residents, and promote resident ownership of housing. The Town of
Blacksburg and Montgomery County entered into an agreement to equally share the cost associated with
operating the New River Home Trust each year as determined by a funding formula based on the number of
houses in the trust and includes a 4% annual cost of living adjustment. Montgomery County’s share of the
Fairview District Home - Capital Expense
Ownership Capital
Giles 22.80% $11,250
Montgomery 32.70% $16,135
Pulaski 35.60% $17,566
Radford 8.90% $4,392
Total 100.00% $49,343
Fairview District Home - Management Fee - Operating Expense by Jurisidiction
Based on 5-Year Rolling Average
FY20 FY21 FY22 FY23 FY24 Average Funding
Nonownership Jurisdictions:
Other 3.2 2.2 1.0 1.0 2.6 2.0
Floyd 4.4 5.0 5.7 5.8 6.2 5.4 $20,000
Ownership Members:
Giles 1.0 0.3 0.6 1.0 1.8 0.9 2.99% $7,580
Montgomery 8.6 6.5 6.0 5.5 6.9 6.7 21.31% $54,027
Pulaski 12.8 10.0 11.5 13.2 16.3 12.8 40.59% $102,893
Radford 11.7 11.4 10.8 10.6 10.7 11.0 35.11% $89,024
Total 41.7 35.4 35.6 37.1 44.5 38.86 100% $273,524
Fairview District Home - Total Expenses
MGT Fee Capital Total
Giles $7,580 $11,250 $18,830
Montgomery $54,027 $16,135 $70,162
Pulaski $102,893 $17,566 $120,459
Radford $89,024 $4,392 $93,416
Floyd $20,000 $- $20,000
Total $273,524 $49,343 $322,867
OTHER AGENCIES : 290
OTHER AGENCIES
operating costs for FY 26 under this formula is $86,212.
• $58,431 is included for the New River Valley Housing Trust Fund (NRV Regional Commission),
which is an increase of $58,431 – The New River Valley Housing Trust Fund (HTF) is a locally controlled
bank account for the creation and preservation of affordable housing across the region. Funds will be
used to help address affordable housing issues in the communities in the New River Valley. The requested
amount is based on a $1.75 per capita.
Public Safety Agencies
• $12,771 is included for State Forester (mandated), which is level funding – The agency received
$12,771 in the FY 25 budget and requested $12,771 for FY 26. Based on the invoice from the State
Forester for FY 25, the amount needed to cover the fee for FY 26 is $12,771.
• $15,715 is included for the Western Virginia EMS Council, Inc. (not mandated), which is level
funding – The agency received $15,715 in the FY 25 budget and requested level funding for FY 26.
The mission of the council is to facilitate regional cooperation, planning, and the implementation of an
integrated emergency medical services delivery system.
• $15,700 is included for the Montgomery County Public Service Authority (mandated), which
is level funding – These funds are to be used to cover the PSA’s cost of maintaining fire hydrants in the
County.
• $1,600 is included for the Medical Examiner (mandated), which is level funding –The agency
received $1,600 in the FY 25 budget; therefore, this amount represents level funding. According to §32.1-
283 of the Code of Virginia, the medical examiner is paid $20 per case. This recommendation provides the
fee for 80 cases. Through December 2024, $640 has been expended, representing 32 cases.
• $1,144,694 is included for the New River Valley Emergency Communications Regional Authority
(mandated), which is an increase of $88,869 – The Authority received $1,055,825 in FY 25 and
requested an increase of $88,869 from each participating jurisdiction. Centralized operations began on
July 1, 2016. The mission of the New River Valley Emergency Communications Regional Authority is to
New River Home Trust - Funding Formula
Political Subdivision Base Operating Support Additional Support
Montgomery County ($140,000 x 1.04 n-1)
2 $1,500/unit
Town of Blacksburg ($140,000 x 1.04 n-1)
2 $1,500/unit
New River Home Trust - FY 26 Calculation
Montgomery County $140,000 x 1.082
2 + $10,500 = $86,212
OTHER AGENCIES : 291
OTHER AGENCIES
provide quality and reliable 911 dispatch and emergency communication services to the community. This
increase will support the basic operations of the authority.
• $25,000 is included for the Drug Court (not mandated), which is level funding – In the FY 18
budget process, the Board of Supervisors agreed to support a new drug court in Montgomery County and
fund up to $25,000 for housing costs for certain drug court clients.
Educational/Cultural Agencies
• $54,903 is included for New River Community College (mandated), which is an increase of
$1,164 – The agency requested $54,903 in the FY 26 budget. The agency received $53,739 in the FY
25 budget. The County’s funding as well as funding from other local contributing localities is based on a
weighted average, local participation formula adopted when the college was established. The formula is a
function of three components including: population, true property value, and student enrollment with the
greatest weight attributed to student enrollment. The following table illustrates the fund allocation from
Montgomery County and surrounding areas. Funds are used for site development costs for capital projects
which are not funded by the state. Earmarking these monies for the local share of capital projects will
preclude the College from asking localities for additional funds to cover site development costs.
• $450,000 is Included for the Access to Community College Education (ACCE) Program (not
mandated) Through New River Community College, which is level funding – The ACCE program
is a public/private partnership to make college available to high school graduates. The locality designates
a dollar amount that is matched by donations from local industries and private sponsors. $450,000 is
included for FY 26 to support this program. Since the program’s inception, excess funds have remained at
year-end after fully funding all participating County graduates. All funds not used annually will be held in a
special reserve fund to address any unanticipated increases in future student enrollment.
• $5,000 is included for The Lyric Council, Inc. (not mandated), which is level funding – The agency
received $5,000 in the FY 25 budget and requested $6,500 for FY 26. The mission of the Lyric Council
is to enhance community participation in the arts and culture by maintaining and preserving the historic
Lyric Theatre building while sustaining state-of-the-art technology and infrastructure, providing a diversity
of arts programming to the community, establishing and promoting The Lyric Theatre as a regional arts
destination, and partnering with other community organizations. This funding equals the amount provided
to the Historic Smithfield and the Montgomery Museum of Art and History.
New River Community College
Locality Population %Prop. Values %Student
Enrollment %Funding %
Montgomery 98,666 54.383% $8,935,548,000 56.564% 2,142 52.295% $54,903 53.566%
Pulaski 33,655 18.550% $3,080,308,600 19.499% 828 20.215% $20,231 19.739%
Giles 16,457 9.071% $1,173,238,200 7.427% 413 10.083% $9,583 9.349%
Floyd 15,679 8.642% $1,724,588,100 10.917% 304 7.422% $8,574 8.365%
Radford 16,971 9.354% $883,475,250 5.593% 409 9.985% $9,205 8.981%
Total 181,428 100.00% $15,797,158,150 100% 4,096 100.00% $102,496 100.00%
Derived Funding % = [(Pop. %) + (PV %) + 3(SE %)] / 5
OTHER AGENCIES : 292
OTHER AGENCIES
• $5,000 is included for the Montgomery Museum of Art and History (not mandated), which is
level funding – The agency received $5,000 in the FY 25 budget and requested level funding for FY 26.
The mission of the museum is to connect and engage the community through arts and the preservation
and interpretation of history. This funding recommendation equals the amount provided to the Historic
Smithfield and the Lyric Council.
• $5,000 is included for the Historic Smithfield (not mandated), which is level funding – The agency
requested $10,000 for the FY 26 budget, which is an increase of $5,000. Funds support instructor fees
and supply costs of onsite classes. The Historic Smithfield exists to collect, preserve, and interpret historic
resources pertinent to the Preston Family and Southwest Virginia. This level funding recommendation
equals the amount provided to the Montgomery Museum of Art and History and the Lyric Council.
• $5,000 is included for the Rosa Peters Community Park (not mandated), which is level funding
– The agency received $5,000 in the FY 25 budget and requested $8,000 for FY 26. Playground facilities,
basketball courts, and a swimming pool allow children and adults the opportunity for community
recreation. The park also has a pavilion available for community use upon request. The funds will
help maintain two positions, a lifeguard and playground supervisor, as well as offset operational and
maintenance costs.
• $10,000 is included for the Christiansburg Institute (not mandated), which is level funding – The
agency received $10,000 in FY 25 and requested $15,000 for FY 26. Level funding is provided for FY 26.
The mission of the Institute is to preserve its remaining facilities and archives, which for 100 years was the
high school for African American students in the New River Valley.
• $5,000 is Included for Eastmont Community Foundation (previously Mountain Valley Charitable
Foundation) (not mandated), which is level funding – $5,000 is included for FY 26 to cover the cost
for Eastmont Community Foundation to mow the Shawsville Middle School athletic fields.
• $30,000 is included for the Mountain View Humane Spay and Neuter Clinic (not mandated),
which is level funding – The agency received $30,000 in FY 25 and requested $35,000 for FY 26. Level
funding is provided for FY 26. The agency offers a low-cost, high-quality option for spay/neuter of dogs and
cats. Based on the success of the pilot program to subsidize the cost of the surgery for cats (nearly 23% are
feral cats), funds are provided to continue this program, reducing the cost of surgeries for County residents
and addressing overpopulation of feral cats.
• $300 is included for the League of Women Voters (not mandated), which is an increase of $300 –
The agency requested $300 in FY 26, which is an increase of $300. The League of Women Voters publishes
a voter guide each year. Historically, the County has provided $300 annually.
Environmental Agencies
• $44,044 is included for the New River Valley Regional Commission (mandated), which is a
decrease of $29 – The agency requested $44,044 for FY 26 and received $44,073 in the FY 25 budget.
The NRVRC serves as a planning and coordinating body for the localities of Planning District Four. Its
mission is to identify and analyze regional issues and facilitate decision-making to resolve those issues, to
serve as an information resource through the regional database, and to develop local and regional plans
or strategies that will strengthen local governments’ ability to serve their citizens. The requested amount
OTHER AGENCIES : 293
OTHER AGENCIES
is based on $1.32 per capita as approved by the commission. A decrease was requested based on the
Weldon Cooper Center 2023 population estimates.
• $13,000 is included for the Skyline Soil and Water Conservation District (not mandated), which
is level funding – A total of $15,000 was requested by the Skyline Soil and Water Conservation District
for FY 26, which is an increase of $2,000. Many of the services provided by the District are to landowners
and other consumers regarding general soil quality and management information and referral. The
agency promotes conservation techniques and better water quality by offering an annual Grazing School
throughout the New River Valley, which includes classes on plant science and grazing techniques for
livestock.
• $3,000 is included for the New River-Highland Resource Conservation and Development Council
(not mandated), which is level funding – A total of $3,000 was requested by the New River-Highland
Resource Conservation and Development Council for FY 26. The Council received $3,000 in FY 25. The
Council provides regional education, training, and technical assistance on conservation and sustained use
of natural resources. The agency receives additional funding from 14 other cities and counties as well as 9
planning and conservation districts. Funding from each jurisdiction is based on a set rate across the board
and not based on population.
• $123,174 is included for the Virginia Cooperative Extension Services (mandated), which is an
increase of $3,914 – A total of $123,174 was requested by the Virginia Cooperative Extension Services
for FY 26 and represents an increase of $3,914. $119,260 was included in the FY 25 budget. Each
year, the County reconciles the Cooperative Extension budget to the required state match. Cooperative
Extension provides research-based information to residents in the areas of Agriculture, Horticulture,
Human and Family Resources and Youth Development. The County fully funds one full-time agricultural
agent housed in the County, one full-time 4-H agent, 40% of funding for a part-time Master Gardner with
Floyd, Pulaski, and Giles Counties each paying 20% of the cost, 50% funding for a Family and Consumer
Science Agent, and 100% of a part-time 4-H technician position.
Economic Development Agencies
• $1,900 is included for the Montgomery County Chamber of Commerce (not mandated), which is
an increase of $100 – A total of $1,900 is included for dues payable to the Montgomery County Chamber
of Commerce for FY 26. The Chamber received $1,800 in FY 25 and requested an increase of $100 for FY
26. The Chamber works to promote tourism and economic development to prospective newcomers.
• $19,678 is included for the New River Valley Airport Commission (mandated), which is level
funding – A total of $19,678 was requested by the New River Valley Airport Commission for FY 26, which
is level funding. The agency received $19,678 in the FY 25 budget. The New River Airport Commission
owns and maintains the New River Valley Airport. Funding requested is determined using a formula which
is a function of jurisdictions’ populations, distance from the airport, and business activity generated at the
Airport by industries in respective jurisdictions.
OTHER AGENCIES : 294
OTHER AGENCIES
• $2,500 is included for the NRV Rail 2020 Initiative (not mandated), which is level funding – A
total of $2,500 is included for the Rail 2020 initiative. Initiated in 2013 by The Blacksburg Partnership,
New River Valley Rail 2020 (NRV 2020) is a broad-based community initiative to bring Amtrak passenger
rail service to Virginia’s New River Valley. The NRV Rail requested $2,500 for FY 26, which is level funding
from the FY 25 approved budget.
• $87,250 is included for the New River Valley Passenger Rail Station Authority (mandated), which
is an increase of $78,750 – A total of $87,250 is included for the New River Valley Passenger Rail
Station Authority. The New River Valley Passenger Rail Station Authority was established in 2022 through
State legislation to develop and operate a passenger rail station in Montgomery County. Once completed,
the passenger rail station will serve Amtrak users in a northeast corridor of the United States that will
extend from Boston, MA to Christiansburg, VA. Service to the facility is scheduled for 2028. The New River
Valley Passenger Rail Station requested $87,250 for FY 26, an increase of $78,750. $8,500 is provided for
administrative expenses and $78,750 is the local match required for a $2 million federal grant that will be
used for station facility construction improvements.
• $1,500 is included for Membership in the Virginia Institute on Local Government (not
mandated), which is level funding – A total of $1,500 was requested by the Virginia Institute on Local
Government for FY 26, which is level funding. The Institute, located at the University of Virginia, provides
direct technical assistance and conducts specialized research projects, training, and leadership programs.
Staff responds to inquiries on a wide variety of local government topics and provides in-depth research
on inquiries with broad multi-jurisdictional applications. Information technology support services are
also available. This recommendation provides funds necessary for membership in the Institute. Benefits
of membership include priority access to Institute resources and discounts on publications and training
opportunities. Membership dues will remain unchanged for FY 26.
• $107,164 is included for Onward NRV (not mandated), which is level funding – A total of
$107,164 was requested by Onward NRV for FY 26, which is level funding. Onward NRV’s mission is to
attract and retain world-class jobs, investment, and talent in Virginia’s New River Valley. Onward NRV has
a funding formula of $1.05 per capita for each member jurisdiction, which is the same rate used in FY
25. Blacksburg and Christiansburg Town residents and the students at Virginia Tech are included in the
population figure used to derive the budget request for Montgomery County.
New River Valley Airport Commission New River Valley Airport Commission - Clients
Served
Locality FY 24 FY 25 % of Total FY 26 % of Total Locality FY 25 FY 26 % of Total
Montgomery $19,678 $19,678 9.52% $19,678 9.52%Montgomery 1,549 1,619 10.65%
Pulaski $142,418 $142,418 68.90% $142,418 68.90%Pulaski 10,648 10,691 70.32%
Giles $16,126 $16,126 7.80% $16,126 7.80%Giles 1,189 1,231 8.10%
Floyd $- $- 0.00% $- 0.00%Floyd - - 0.00%
Radford $28,490 $28,490 13.78% $28,490 13.78%Radford 1,614 1,662 10.93%
Total $206,712 $206,712 100.00% $206,712 100.00%Total 15,000 15,202 100.00%
OTHER AGENCIES : 295
OTHER AGENCIES
• $21,720 is included for the Metropolitan Planning Organization (MPO) (mandated), which is
an increase of $220 – A total of $21,720 was requested and is included for the MPO for FY 26, which
includes $8,520 for the MPO and $13,200 for the Smart Way Bus. The Blacksburg, Christiansburg,
Montgomery Area Metropolitan Planning Organization was established by the Board of Supervisors on
January 13, 2003 to evaluate regional transportation needs and any requirements of the Clean Air Act. To
receive funds from the Federal Government, a local match is required. The local match for FY 26 is $8,520
that is dedicated to MPO Planning and $13,200 that is dedicated to the Smart Way Bus.
• $201 is included for the Roanoke Valley Transportation Planning Organization (mandated),
which is level funding – A total of $201 is included for dues payable to the Roanoke Valley Transportation
Planning Organization (RVTPO). The agency requested $201 for FY 26, which is level funding. The
organization is responsible for planning and budgeting the use of Federal transportation dollars in the
Roanoke region. Dues are calculated on a $0.15 per capita basis. The RVTPO organization charges based
on the 2040 TPO Study Area Boundary and 2020 Census Data which has 1,338 residents.
• $60,000 is included for Participation in the Virginia Tech/Montgomery Regional Airport
Authority (mandated), which is level funding – A total of $60,000 was requested by the Virginia Tech/
Montgomery Regional Airport Authority for FY 26. The agency received $60,000 in the FY 25 budget. The
Virginia General Assembly created the Authority in 2002. Member jurisdictions include Virginia Tech, the
towns of Blacksburg and Christiansburg, and Montgomery County. The Authority was created to develop a
regional authority that would serve surrounding corporate and general aviation markets. Each participating
member is to contribute a portion of the subsidy for the airport’s operating budget.
• $108,739 is included for Tourism (mandated), which is an increase of $58,739 – The County’s
Onward NRV
Funding Source FY 26 Req.FY 26 Rec. % of Total % of Gov't Funding
Montgomery County $107,164 $107,164 18.60%51.09%
Christiansburg $5,250 $5,250 0.91%2.50%
Blacksburg $5,250 $5,250 0.91%2.50%
Total MC $117,664 $117,664 20.43%56.09%
Pulaski County $35,250 $35,250 6.12%16.80%
Dublin $1,575 $1,575 0.27%0.75%
Town of Pulaski $3,150 $3,150 0.55%1.50%
Total Pulaski $39,975 $39,975 6.94%19.06%
Giles County $17,490 $17,490 3.04%8.34%
Pearisburg $1,050 $1,050 0.18%0.50%
Total Giles $18,540 $18,540 3.22%8.84%
Floyd County $15,918 $15,918 2.76%7.59%
Total Floyd $15,918 $15,918 2.76%7.59%
City of Radford $17,677 $17,677 3.07%8.43%
Total Local Gov't $209,774 $209,774 36.42%100.00%
Private Sector $366,245 $366,245 63.58%
Grand Total $576,019 $576,019 100.00%
Assumes other jurisdictions fund requests
OTHER AGENCIES : 296
OTHER AGENCIES
transient occupancy rate is 3%, which generates around $244K in revenue on an annual basis. The
County pays approximately 1/3 of this or 1% of the 3% rate to the Tourism Department in accordance with
the tourism agreement. 1/3 of the County’s transient occupancy tax is $80,520. An additional $28,219
has also been added to the tourism budget based on 2/1000 percent of the County’s annual sales tax
collection.
• $60,851 is included for Membership dues in the Virginia’s First Regional Industrial Facility
Authority (mandated) and Participation in the New River Valley Commerce Park Project
(mandated), which is level funding – The County pays $5,000 in annual membership dues to the
Authority. In FY 16, the Virginia’s First Regional Industrial Facility Authority restructured the NRV
Commerce Park to place the management of the project under the direction of the Authority. The
Commerce Park is a regional economic development project consisting of 973 acres located in Dublin that
was established in October 1999. The County currently owns 20,309.06 shares or 11.47% of the project
with an annual cost of $55,851. Funding for the County’s shares is mandated by the project agreement.
• $9,891 is Included for the New River/Mount Rogers Workforce Development Board (not
mandated), which is an increase of $952 – A total of $9,891 was requested by the New River/ Mount
Rogers Workforce Development Board for FY 26, which is an increase of $952. The agency received
$8,939 in the FY 25 budget. The funding will be used for business service support and is requested
based on $3.80 per payrolled private business in the County. In prior years, funding was based on $0.10
per capita. The New River/Mount Rogers Workforce Development Board’s mission is to facilitate and
coordinate initiatives that deliver a workforce with the skills needed by businesses and provide jobs to
workers that pay a sustainable wage.
MONTGOMERY COUNTY, VIRGINIA
Transfers
SUMMARY BY FUNCTION : 297
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES
Transfer to School Operating Fund $64,543,545 $57,810,933 $61,539,657 $61,539,657 $3,714,860 $65,254,517 $3,714,860
Transfer to Debt Service Fund $22,700,165 $22,795,606 $22,700,165 $22,700,165 $- $22,700,165 $-
Transfer to School Capital Fund $2,350,864 $2,350,864 $2,987,730 $3,112,150 $- $3,112,150 $124,420
Transfer to EDA Fund $380,000 $224,725 $380,000 $380,000 $- $380,000 $-
Transfer to County Capital Fund $7,300,035 $7,300,035 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
TOTAL TRANSFERS $97,274,609 $90,482,163 $91,980,282 $92,229,122 $4,264,860 $96,493,982 $4,513,700
Transfer to the School Operating Fund
County funding in the FY 26 budget for the School Operating Fund totals $65.3 million, which is an increase of
$3.7 million from the FY 25 approved budget.
Transfer to the Debt Service Fund
Funds are transferred to the Debt Service fund to cover the cost of County and School debt service.
Transfer to the School Capital Fund
2.5 cents of the real estate tax rate are earmarked for the School Capital Fund.
Transfer to the Economic Development Authority (EDA)
Funds are transferred to the EDA for economic development incentives.
Transfer to the County Capital Fund
1.5 cents of the real estate tax rate are included for Fire and Rescue capital needs and 1 cent of the real estate
tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley Trail project. In
addition, $1,300,000 is transferred to address County capital maintenance needs (this is an increase of $550,000
and provides funding to meet an allocation of 1% of County asset replacement costs). Other monies include
$425,000 for the Parks Revitalization project and $210,000 to address technology infrastructure issues.
MONTGOMERY COUNTY, VIRGINIA
Law Library
General
Assembly
Circuit Court
CITIZENS
Law Library
LAW LIBRARY : 299
LAW LIBRARY : 300
LAW LIBRARY
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY DEPARTMENT
Law Library $17,600 $13,335 $17,600 $17,600 $- $17,600 $-
TOTAL EXPENDITURES $17,600 $13,335 $17,600 $17,600 $- $17,600 $-
EXPENDITURES BY
CLASSIFICATION
Operations & Maintenance $17,600 $13,335 $17,600 $17,600 $- $17,600 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $17,600 $13,335 $17,600 $17,600 $- $17,600 $-
REVENUE BY CLASSIFICATION
Interest $1,000 $109 $1,000 $1,000 $- $1,000 $-
Fees $14,000 $8,941 $14,000 $14,000 $- $14,000 $-
Transfer To County Capital $- $- $- $- $- $- $-
(To)/From Fund Balance $2,600 $- $2,600 $2,600 $- $2,600 $-
TOTAL DESIGNATED REVENUE $17,600 $9,050 $17,600 $17,600 $- $17,600 $-
TOTAL UNDESIGNATED REVENUE $- $4,284 $- $- $- $- $-
TOTAL REVENUES $17,600 $13,335 $17,600 $17,600 $- $17,600 $-
LAW LIBRARY : 301
LAW LIBRARY
About
The Law Library is self-supporting from fees assessed on civil and criminal trials.
Law Library
This division provides legal information resources for attorneys and the courts.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• No Notable Base Budget Adjustments
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Expenditure Summary for Education
EDUCATION : 303
Education consists of the following school funds: Operating Fund; Nutrition Fund; and Capital Construction.
Below is a summary chart of each fund and its total expenditure budget. On the following pages, detailed
expenditures and revenue amounts for each fund are provided.
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY FUND
School Operating Fund $145,872,428 $142,013,303 $143,849,912 $149,914,535 $3,714,860 $153,629,395 $9,779,483
School Nutrition Fund $5,904,382 $5,837,235 $5,677,122 $6,024,363 $- $6,024,363 $347,241
School Capital Construction $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
TOTAL EXPENDITURES $154,127,674 $147,850,538 $152,514,764 $159,051,048 $3,714,860 $162,765,908 $10,251,144
MONTGOMERY COUNTY, VIRGINIA
Montgomery County Public Schools
Board of
Supervisors
School Board
CITIZENS
Public Schools
Nutrition Fund Operating Fund
MONTGOMERY COUNTY PUBLIC SCHOOLS : 305
MONTGOMERY COUNTY PUBLIC SCHOOLS : 306
MONTGOMERY COUNTY PUBLIC SCHOOLS
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
School Operating Fund $145,872,428 $142,013,303 $143,849,912 $149,914,535 $3,714,860 $153,629,395 $9,779,483
School Nutrition Fund $5,904,382 $5,837,235 $5,677,122 $6,024,363 $- $6,024,363 $347,241
TOTAL EXPENDITURES $151,776,810 $147,850,538 $149,527,034 $155,938,898 $3,714,860 $159,653,758 $10,126,724
EXPENDITURES BY
CLASSIFICATION
Instruction $111,903,222 $109,589,097 $111,580,967 $116,778,792 $- $116,778,792 $5,197,825
Admin/Attend/Health $6,417,300 $5,868,295 $7,263,188 $7,587,434 $- $7,587,434 $324,246
Transportation $7,158,543 $6,769,872 $6,644,825 $6,914,690 $- $6,914,690 $269,865
Operations & Maintenance $18,673,196 $18,083,764 $20,375,025 $21,297,687 $- $21,297,687 $922,662
Non-Instruction $319,407 $301,516 $337,974 $368,037 $- $368,037 $30,063
School Other $- $- $- $274,095 $- $274,095 $274,095
School Nutrition $5,904,382 $5,837,235 $5,677,122 $6,024,363 $- $6,024,363 $347,241
Transfer to Debt Service $408,660 $408,660 $408,660 $408,660 $- $408,660 $-
Transfer to Endowment $992,100 $992,100 $- $- $- $- $-
Unallocated Funds $- $- $(2,760,727) $(3,714,860) $3,714,860 $- $2,760,727
TOTAL EXPENDITURES $151,776,810 $147,850,538 $149,527,034 $155,938,898 $3,714,860 $159,653,758 $10,126,724
REVENUE BY CLASSIFICATION
Sales Taxes $15,868,933 $15,057,624 $15,000,194 $15,373,173 $- $15,373,173 $372,979
Basic Aid $27,804,976 $28,726,690 $37,161,877 $36,389,264 $- $36,389,264 $(772,613)
Other SOQ $11,844,108 $11,386,972 $14,129,791 $13,599,327 $- $13,599,327 $(530,464)
Incentive Programs $9,988,960 $13,694,429 $3,614,233 $10,523,689 $- $10,523,689 $6,909,456
Categorical $568,836 $578,890 $612,805 $657,805 $- $657,805 $45,000
Lottery Funded Programs $8,016,762 $5,146,250 $5,985,111 $5,904,163 $- $5,904,163 $(80,948)
Federal Funds $9,160,872 $11,427,822 $8,263,080 $8,865,860 $- $8,865,860 $602,780
Other Local Funds $3,219,458 $3,201,543 $3,112,991 $2,944,750 $- $2,944,750 $(168,241)
State Recordation $- $- $- $- $- $- $-
Other State Funds $60,988 $139,026 $107,295 $141,210 $- $141,210 $33,915
Deferred State Revenue $- $- $- $- $- $- $-
Fund Balance $699,372 $- $- $- $- . $- $-
Interest $- $- $- $- $- $-
General Fund Transfer $64,543,545 $57,810,933 $61,539,657 $61,539,657 $3,714,860 $65,254,517 $3,714,860
TOTAL DESIGNATED REVENUE $151,776,810 $147,170,178 $149,527,034 $155,938,898 $3,714,860 $159,653,758 $10,126,724
TOTAL UNDESIGNATED
REVENUE $- $680,360 $- $- $- $- $-
TOTAL REVENUES $151,776,810 $147,850,538 $149,527,034 $155,938,898 $3,714,860 $159,653,758 $10,126,724
MONTGOMERY COUNTY PUBLIC SCHOOLS : 307
MONTGOMERY COUNTY PUBLIC SCHOOLS
About
Montgomery County Public Schools (MCPS) serves
around 9,427 students through 11 elementary
schools (grades K-5), four middle schools (grades
6-8), four high schools (grades 9-12), and central
administrative offices. MCPS also provides one
alternative education school. In addition to the regular
education and special education programs, other
programs include: Title I; elementary art, music, and
physical education; elementary, middle, and high
school guidance; comprehensive career and technical
education; gifted education; programs for at risk
students; and extensive extracurricular activities in
athletics, fine arts, and academic competitions. The
seven elected members of the School Board and the
Superintendent of Schools provide leadership and management for the school division.
School Operating Fund
The School Operating Budget provides the funds as required to comply with the State Standards of Quality
(SOQ) and to meet the Federal requirements under the No Child Left Behind (NCLB) legislation. The budget also
incorporates local programs as requested by the community.
School Nutrition Fund
The School Nutrition program operates as a separate fund and is self-sustaining for the cost of labor, food supplies,
expendable supplies, and equipment repair. Major capital expenditures, utilities, and liability insurance are
provided through the school division’s operating budget. Revenues are received from the sale of breakfast, lunch,
a la carte items, catering, and reimbursements from Federal nutrition programs.
Budget Discussion
• $153,629,395 is Provided for the School Operating Fund – $153,629,395 in total funding is
provided for the School Operating Fund. This represents an increase of $9,779,483 over the FY 25
approved budget. Of this amount, $2,760,727 is from additional state funding provided in FY 25 that was
received after the adoption of the FY 25 budget, $3,182,683 is from new state designated resources,
$121,213 is from new federal designated resources and $3,714,860 is from new County dollars.
• $6,024,363 is Provided for the School Nutrition Fund – $6,024,363 in total funding is provided for
the School Nutrition Fund, which is an increase of $347,241 from the FY 25 Budget.
MONTGOMERY COUNTY, VIRGINIA
Montgomery County Public Schools Capital
Board of
Supervisors
School Board
CITIZENS
Public Schools
School Capital
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 309
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 310
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
School Capital Construction $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
TOTAL EXPENDITURES $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $- $- $- $- $- $- $-
Capital Outlay $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
TOTAL EXPENDITURES $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
REVENUE BY
CLASSIFICATION
General Fund Transfer $2,350,864 $2,350,864 $2,987,730 $3,112,150 $- $3,112,150 $124,420
Debt Service Transfer $- $- $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Interest $- $- $- $- $- $- $-
Fund Balance/Other Revenue $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $2,350,864 $2,350,864 $2,987,730 $3,112,150 $- $3,112,150 $124,420
TOTAL UNDESIGNATED
REVENUE $- $(2,350,864) $- $- $- $- $-
TOTAL REVENUES $2,350,864 $- $2,987,730 $3,112,150 $- $3,112,150 $124,420
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 311
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
About
Montgomery County Public Schools Capital Fund dollars are earmarked to be used in the future for new school
capital projects.
Schools Capital Fund
The School Capital Fund is used to fund future school capital projects.
Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• $3,112,150 is Provided for the School Capital Fund – $3,112,150 or 2.5 cents of the real estate tax
rate has been earmarked for future school capital needs. These funds are held in a special Capital Fund
account separate from the School Operating Fund. These funds may be used only with future Board of
Supervisors approval.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
General Government Debt Services
Board of
Supervisors
County
Administrator
CITIZENS
General Government Debt Services
County Debt
Service
School Debt
Service
GENERAL GOVERNMENT DEBT SERVICES : 313
GENERAL GOVERNMENT DEBT SERVICES : 314
GENERAL GOVERNMENT DEBT SERVICES
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
County Debt Service $5,140,875 $5,140,201 $5,140,875 $5,140,875 $- $5,140,875 $-
School Debt Service $20,698,010 $19,846,868 $20,079,898 $19,660,823 $- $19,660,823 $(419,075)
Transfers to Other Funds $6,986,879 $6,986,879 $- $- $- $- $-
TOTAL EXPENDITURES $32,825,764 $31,973,948 $25,220,773 $24,801,698 $- $24,801,698 $(419,075)
EXPENDITURES BY
CLASSIFICATION
Principal $14,497,472 $14,497,472 $13,630,294 $13,705,294 $- $13,705,294 $75,000
Interest $9,137,699 $9,137,699 $8,549,228 $7,982,229 $- $7,982,229 $(566,999)
Administrative Costs $35,000 $15,275 $35,000 $35,000 $- $35,000 $-
Transfer to County Capital $6,986,879 $6,986,879 $- $- $- $- $-
Transfer to School Capital $- $- $- $- $- $- $-
Reserve Funds $2,168,714 $1,336,623 $3,006,251 $3,079,175 $- $3,079,175 $72,924
TOTAL EXPENDITURES $32,825,764 $31,973,948 $25,220,773 $24,801,698 $- $24,801,698 $(419,075)
REVENUE BY CLASSIFICATION
General Fund Transfer $22,700,165 $22,795,606 $22,700,165 $22,700,165 $- $22,700,165 $-
School Capital Fund Transfer $- $- $- $- $- $- $-
School Energy Bond Savings $408,660 $408,660 $408,660 $408,660 $- $408,660 $-
Courthouse Maintenance $79,982 $37,862 $79,982 $79,982 $- $79,982 $-
School Operating Transfer $- $284,069 $- $- $- $- $-
County Capital Transfer $- $- $- $- $- $- $-
Lease Revenue $186,471 $186,480 $186,471 $186,471 $- $186,471 $-
Debt Service Fund Balance $- $- $- $- $- $- $-
QSCB Interest Subsidy $1,347,447 $1,274,392 $1,347,447 $1,347,447 $- $1,347,447 $-
Fund Balance $8,103,039 $- $498,048 $78,973 $- $78,973 $(419,075)
Interest/Freed Up Debt Service
Reserve $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $32,825,764 $24,987,069 $25,220,773 $24,801,698 $- $24,801,698 $(419,075)
TOTAL UNDESIGNATED
REVENUE $- $6,986,879 $- $- $- $- $-
TOTAL REVENUES $32,825,764 $31,973,948 $25,220,773 $24,801,698 $- $24,801,698 $(419,075)
GENERAL GOVERNMENT DEBT SERVICES : 315
GENERAL GOVERNMENT DEBT SERVICES
About
The General Government Debt Service division includes principal, interest and administrative fees on long-term
outstanding debt. Debt service accounts are required for the issuance of the bonds to fund new County buildings
and schools, building improvements and renovations and other capital improvements.
County Debt Service
This includes principal, interest and administrative fees for all County long-term outstanding debt.
School Debt Service
School Debt Service includes principal, interest and administrative fees for all school long-term outstanding debt.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. Debt service has been funded from various sources: monies from the School Operating fund,
courthouse maintenance fees, revenue from the New River Valley Emergency Communications Regional Authority
lease, and the General Fund.
The debt service budget includes funds for principal, interest and debt administration costs, as well as, savings
retained from decreases in prior year debt service. Retaining these one-time monies in the base budget sets them
aside to accomplish two objectives:
• Fund future capital projects, and
• Provide capacity to offset future non-recurring peaks in debt service costs
Reallocation of Base Debt Service Resources – The base budget includes funds needed to cover the costs
for both County and School debt. Generally, debt issuances are structured to balance total debt service costs
from year to year; however, the individual components of debt service often change. In February 2022, the County
issued bonds totaling $10 million for County capital projects and $91 million for School capital projects. Sufficient
funds for the additional County debt service existed in the budget; however, additional funds were needed to fund
the increased School debt service for seven years. In order to provide the necessary funds for the increased School
Debt Service, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service
Fund in FY 23. These funds will be used to shave a portion of the increased school debt services costs. For FY
26, $78,973 of funds from this transfer are added to the base budget. This is a reduction of ($419,075) from the
one-time funding used in the FY 25 budget. In maintaining the County’s $5.1 million in debt service allocation, the
School’s portion of the reserve fund has been eliminated leaving only the County’s reserve of $3,079,175. Other
adjustments include realigning the base allocation for the correct debt service distribution, including an increase
in principal payments of $75,000, and a decrease of ($566,999) in interest payments.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• No Addenda
MONTGOMERY COUNTY, VIRGINIA
Montgomery County Capital
Board of
Supervisors
County Capital
CITIZENS
MONTGOMERY COUNTY CAPITAL : 317
MONTGOMERY COUNTY CAPITAL : 318
MONTGOMERY COUNTY CAPITAL
Budget Summary
Change
FY 24 FY 24 FY 25 FY 26 FY 26 FY 26 App. 26/
Revised Actual Approved Base +Addenda Approved App. 25
EXPENDITURES BY
DEPARTMENT
County Capital $14,286,914 $1,467,531 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
TOTAL EXPENDITURES $14,286,914 $1,467,531 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $- $- $- $- $- $- $-
Capital Outlay $14,286,914 $1,467,531 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
TOTAL EXPENDITURES $14,286,914 $1,467,531 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
REVENUE BY
CLASSIFICATION
Transfer from General Fund $7,300,035 $7,300,035 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
Transfer from Debt Service $6,986,879 $6,986,879 $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Fund Balance/Other
Revenue $- $- $- $- $- $- $-
Transfer to Debt Service $- $- $- $- $- $- $-
TOTAL DESIGNATED
REVENUE $14,286,914 $14,286,914 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
TOTAL UNDESIGNATED
REVENUE $- $(12,819,383) $- $- $- $- $-
TOTAL REVENUES $14,286,914 $1,467,531 $4,372,730 $4,497,150 $550,000 $5,047,150 $674,420
MONTGOMERY COUNTY CAPITAL : 319
MONTGOMERY COUNTY CAPITAL
About
The County Capital division is used to fund the costs of future County capital project needs.
County Capital
Dollars earmarked in this division will be used in future years for County capital needs.
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs provided in the current fiscal year.
• $1,867,290 is Included for Fire and Rescue Capital – The base budget includes $1,867,290 or 1.5
pennies of the real estate tax rate for Fire and Rescue capital needs.
• $750,000 is Included for County Capital Maintenance Projects – $750,000 is included in the
County Capital budget to provide an ongoing source of capital maintenance funding to cover the County’s
existing buildings and infrastructure. The County’s Capital Maintenance program, funded in the Capital
Fund Budget, is a proactive program of preventative maintenance designed to address major repairs and/
or replace large scale components that cannot be addressed within the County’s centralized maintenance
program contained within the County’s operating budget. The purpose of this program is to invest in
existing capital assets to maintain the County’s building and structures and to extend their useful life. On-
going projects include roofing replacements, Heating Ventilation and Air Conditioning (HVAC) upgrades,
carpeting, paving, and other major systems’ maintenance.
• $425,000 is Included for the Parks and Recreation Projects – $425,000 is included for Parks and
Recreation capital projects and includes $35,000 that was previously set aside in FY 16. This funding is
earmarked for the Parks Revitalization Capital Project.
• $210,000 is Included to Address Information Technology Infrastructure Improvements Within
County Facilities –$210,000 has been set aside to address future information technology infrastructure
needs.
• $1,244,860 is Included for County Capital Needs – $1,244,860 or 1 cent of the real estate tax rate
has been earmarked for future County capital needs. Of this amount, $100,000 is earmarked for the Valley
to Valley Trail project.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $550,000 is Added for County Capital Maintenance Projects – $550,000 is added in the County
Capital budget to provide an ongoing source of capital maintenance funding to cover the County’s existing
buildings and infrastructure. The County’s Capital Maintenance program, funded in the Capital Fund
Budget, is a proactive program of preventative maintenance designed to address major repairs and/ or
replace large scale components that cannot be addressed within the County’s centralized maintenance
MONTGOMERY COUNTY CAPITAL : 320
MONTGOMERY COUNTY CAPITAL
program contained within the County’s operating budget. The base budget includes $750,000. This
increase will bring the total allocation to $1,300,000. The industry standard allocation for annual capital
maintenance expenditures is 1% of the replacement cost of assets. This addition will place the capital
maintenance budget at approximately 1% of replacement cost of County assets.