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FY 23 Approved BudgetApproved Budget for Fiscal Year 2023 Steve Fijalkowski District C Mary Biggs Vice Chair District F Sara Bohn District A Sherri Blevins Chair District B Darrell Sheppard District E April DeMotts District G Todd King District D F. Craig Meadows | County Administrator Angela M. Hill | Deputy County Administrator/Chief Financial Officer Bradley N. St. Clair | Assistant County Administrator Marc M. Magruder | Director of Management and Budget Paul F. Kaiser | Business/Financial Analyst Susan S. Dickerson | Administrative Coordinator BOARD OF SUPERVISORS MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 COVER IMAGE Montgomery County’s Coal Mining Heritage Park. MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET MESSAGE March 7, 2022 Dear Honorable Members of the Board of Supervisors: I am pleased to present to you the Proposed Fiscal Year 2023 budget for Montgomery County. The proposed budget outlines the County’s fiscal plan of operations for the upcoming year, and was developed by our leadership team to meet the current and future needs of our County organization. The budget as proposed provides resources to address our core local government responsibilities, and also provides funding for areas that must be addressed as part of our service to a growing community. For nearly two years now, our community has dealt with the COVID-19 pandemic. We have been blessed that Montgomery County has not been fiscally impacted to the degree other localities were during the pandemic. While COVID-19 is still with us, the outlook for the new fiscal year suggests that our economy is recovering very well. Projections for the current fiscal year indicate County revenues are trending higher for real estate, personal property, and sales taxes, and that this trend will likely continue into the new fiscal year. These are very positive trends; however, the County is also experiencing inflationary pressures, which appear likely to continue into the immediate future. While we have weathered the pandemic very well from a fiscal standpoint, our employees have struggled at times to keep up with the constantly changing work landscape of Zoom meetings, mask mandates, illnesses in the workplace and in families, etc. As I mentioned in my budget message last year, County staff has worked diligently to focus on the future, but many days our employees have simply been grateful to get through the work day without a new mandate or challenge. This proposed budget provides both a significant investment in supporting our employees who are the cornerstone of our service to our citizens and businesses, as well as the momentum necessary to carry us forward into the years ahead. With momentum as a theme for this upcoming year, I am recommending a proposed budget for all funds of $220.4 million for fiscal year 2022-2023. The budget as proposed represents an increase of $9.1 million (4.3%) over the current fiscal year, and provides essential funding for continuation of our services to our citizens and businesses, maintains and strengthens the programs and activities of our various departments, and invests in our capital and human resources, which are crucial to maintaining a high level of service to our citizens and businesses. For fiscal year 2023, I am recommending no change in the real estate tax rate of 89 cents per 100 dollars of valuation. This marks the 10th consecutive year that I have recommended the real estate tax rate remain level, and this also reflects the Board’s strong fiscal oversight of the County’s financial condition. ii Included in the proposed budget is additional revenue of $100,000 in anticipation of implementation of a 30 cent per pack cigarette tax. The General Assembly enacted legislation in 2020 that gave counties the authority to levy a tax on the sale of cigarettes beginning July 1, 2021. If approved by the Board, this tax can be implemented quickly in early fiscal year 2023. These revenues will be used to support Parks and Recreation personnel. The proposed Fiscal Year 2023 budget consists of $93.6 million provided from federal, state, and other designated funds, with the remaining $126.8 million representing County revenues, which are not designated for a specific purpose. As shared with you in a presentation in January, the County expects undesignated revenue growth of $5.4 million for the new year. Proposed 2023 funding for the County’s General Fund, net of transfers to other funds, totals $58.3 million. This is an increase of $4.6 million (8.5%) from the current fiscal year. Proposed funding for the Montgomery County Public Schools’ (MCPS) Operating Fund, net of transfers to other funds, totals $126.4 million, which is an increase from the current year of $4.4 million (4.0%). The proposed FY 2023 County budget also includes the Debt Service Fund ($24.7 million), the School Nutrition Fund ($4.6 million), the transfer to the School Capital Fund ($2.3 million), the transfer to the County Capital Fund ($3.6 million), funding for Economic Development incentives ($380,000), and the Law Library Fund ($17,600). The following charts show the projected revenue sources and expenditures for the proposed FY 2023 County budget: iii - To maintain the County’s momentum in providing funding for future capital and maintenance projects, I am proposing the County continue to provide funds for the following: • School Capital Fund - $2.3 million (2.5 cents of the real estate tax rate) for future school capital projects; • Fire & Rescue Capital Fund - $1.4 million (1.5 cents of the real estate tax rate) for fire and rescue equipment; and • County Capital Fund - $2.2 million (which includes 1.0 cent of the real estate tax rate, as well as $1.3 million from other revenues) for capital and maintenance projects. As our County continues to grow, we must continue our momentum in addressing a number of critical long-term projects. With an on-going designation of $2.3 million, dollars will continue to accrue annually for the next capital project prioritized by the School Board. The Fire and Rescue Capital Fund will receive $1.4 million to ensure our volunteers are well-equipped to provide high quality service to our citizens. Other monies earmarked for the County Capital Fund provide dollars annually for the following: • $425,000 for the Auburn Park project, to move forward with the construction of the new park in Riner; • $210,000 for Information Technology infrastructure projects, to address technology needs; • $904,000 (or 1.0 cent of the real estate rate), to set aside $100,000 for future Valley to Valley Trail projects and $804,000 for other future County capital projects; and • $750,000 for County capital maintenance projects, to fund proactive preventative maintenance and large-scale building repairs or replacements. iv Funding for the major categories of the County’s budget for the last five fiscal years is shown in the chart below: Total Budget Education* Education Debt Service County Debt Service Public Safety Other Constit’l Officers Other Operations School Capital County Capital FY 2019 $189,356,564 $113,147,727 $18,078,252 $5,281,261 $17,729,909 $3,837,555 $27,394,360 $1,550,000 $2,337,500 FY 2020 $201,506,061 $120,628,719 $18,218,638 $5,140,875 $18,466,732 $3,939,479 $29,463,572 $2,111,523 $3,536,523 FY 2021 $209,326,807 $125,898,757 $19,666,152 $5,056,573 $18,697,118 $4,020,616 $30,310,245 $2,146,173 $3,531,173 FY 2022 $211,289,652 $126,618,215 $20,466,643 $4,256,082 $19,435,601 $4,253,067 $30,483,754 $2,195,645 $3,580,645 FY 2023 $220,385,913 $131,013,518 $19,581,850 $5,140,875 $20,536,645 $4,228,964 $33,979,115 $2,259,973 $3,644,973 * FY 2021 is adjusted for funds released from deferral subsequent to original budget approval. Of the $4,489,533 in additional County funding requested by the schools for fiscal year 2023, I am recommending an additional $2.1 million for the School Operating Fund, which represents approximately 39% of the overall new revenue of the County’s General Fund. I am also recommending the County provide $920,000 in one-time funds from the County’s fund balance for the acquisition of eight new school busses for MCPS, outside of the operating budget process. This will allow operating funds in the schools’ proposed budget to be used for other purposes within the MCPS system. As was shared with you in a recent presentation from the Superintendent, the Commonwealth has proposed a 5% salary increase for teachers, but at this point the state budget appears to provide less than half of the amount needed to provide all teachers in Montgomery County with this increase. This translates to another unfunded mandate from our state leadership, and creates an additional funding challenge for our schools. We must continue to remind our state legislators that increased state funding for our schools, both for operations and for infrastructure, is critical to maintaining the high level of K-12 education that our County residents have come to expect. The chart below shows the amount of funding provided for education, including debt service and school capital projects, for the past five fiscal years: Total Budget % Inc Education* Education Debt Service School Capital Education Total % Inc FY 2019 $189,356,564 1% $113,147,727 $18,078,252 $1,550,000 $132,775,979 1% FY 2020 $201,506,061 6% $120,628,719 $18,218,638 $2,111,523 $140,958,880 6% FY 2021 $209,326,807 4% $125,898,757 $19,666,152 $2,146,173 $147,711,082 5% FY 2022 $211,289,652 1% $126,618,215 $20,466,643 $2,195,645 $149,280,503 1% FY 2023 $220,385,913 4% $131,013,518 $19,581,850 $2,259,973 $152,855,341 2% * FY 2021 is adjusted for funds released from deferral subsequent to original budget approval. v The following chart shows the amount of County funding provided for school operations over the past 10 fiscal years, along with the proposed funding for Fiscal Year 2023: County staff is currently working with our financial advisors in anticipation of a bond sale this spring, which will provide funding for School and County capital projects. This proposed budget provides level funding for debt service for FY 2023. The County’s portion of the debt service budget includes sufficient capacity to absorb the estimated increased cost related to the debt issuance. Our fina ncial advisors anticipate the additional school debt service will exceed the amount included in the proposed budget; however, any additional funds can be allocated from County reserves on a one-time basis during FY 2023, if needed. Throughout the past two years, our County employees have been industrious, helpful, and steadfast in their commitment to service to our citizens, all during a time of increased demand for services. In recognition of their efforts, and in an attempt to address compensation challenges related to inflation, I am proposing a 5% general wage increase for all full-time and part-time classified employees, effective July 1, 2022. For employees who have reached the top of their pay grade, I recommend a 5% one-time supplemental payment in lieu of a salary increase. Funding in the amount of $1,380,000 is included in the proposed budget to address this request, along with an additional $98,720 in funds to bring all positions in line with the proposed increase in the federal minimum wage. The preliminary results of our recent compensation and classification study show we have many positions throughout the County that are lagging behind the market rate for their respective positions. A previous study completed in 2018 identified this as an issue as wel l; however, we were only able to adjust compensation to reflect approximately 65% of the identified shortfall. With our most recent study, we hope to address the market at a much more competitive level, ideally 90%-95% of market. I am proposing $939,702 to implement the findings of the compensation and classification study, and vi to show our employees that the County is committed to providing competitive pay and benefits for their efforts. For the ninth consecutive year, the County does not anticipate an increase in our health insurance premiums as employees continue prudent use of health and prescription drug benefits. The County’s Virginia Retirement System (VRS) rate increased for FY 2023 from 12.44% to 13.7%, at a cost of approximately $255,000. Vacancy and turnover savings of $382,247 were used to cover the VRS increase, with the balance offsetting the general wage increase. Another significant investment proposed in the upcoming fiscal year budget relates to the County’s commitment to the safety and wellbeing of our citizens. The proposed budget includes approximately $947,000 for personnel and operational expenses of the County’s emergency medical services department. This is a newly-created initiative to provide paid first responder service for areas of the County that are struggling to support rescue calls with volunteer staff. The purpose of this program is not to replace our volunteer agencies, but to provide first response capabilities when a citizen calls for an emergency. This funding will provide resources for the equivalent of 9.6 FTE personnel, both full and part-time employees, who will be serving as basic life support (BLS) and advanced life support (ALS) responders. The County will be receiving the results of an emergency services study conducted by the Virginia Department of Fire Programs in the weeks ahead, and recommendations from the study will be reviewed with the Board to determine how best to strengthen the County’s response in this area. Montgomery County has been blessed for many years with strong volunteer fire and rescue agencies, and nothing that is being proposed is designed to diminish that appreciation, but to join with our volunteers in providing the highest level of support possible for our citizens. Several new positions are proposed in the FY 2023 budget to address the increased level of services and responsibilities in several of our operating departments. In County Administration, I am proposing the addition of a Safety and Health Compliance Specialist, who will evaluate work environments throughout the County, and develop and enforce policies and procedures to protect County employees in order to maximize workplace safety and minimize risk. In our Finance and Budget areas, I am recommending the addition of a Budget Analyst and also a Senior Accountant, due to the responsibilities associated with ARPA funding; long-term capital planning; increased grant, financial and regulatory compliance and reporting; along with ongoing fiscal agent responsibilities for several agencies, including the Economic Development Authority, Metropolitan Planning Organization, MBC Development Corporation, NRV 911 Authority, Regional Tourism, and the Public Service Authority. Another position has been funded for the Office of Elections to provide an additional assistant registrar, as a result of the greatly increased workload in this area. Funding is also included to add an additional maintenance worker in the Parks and Recreation department, and funds are provided to convert one part-time kennel assistant to full-time at the Animal Care and Adoption Center. While not included in the operating budget, I also recommend an additional position to support Economic Development’s broadband function. This will initially be funded with American Rescue Plan Act funds combined with existing funding for part-time wages in Economic Development and will transition to a County-funded position over the next several years. vii In the County’s Information Technology area, additional funds of $101,000 are added to provide support for increased service costs, training, and hardware for various County operations. The Sheriff’s budget contains an additional $120,000 to address increases in contract medical support services for the jail. In General Services, an additional $152,000 is provided to address increased costs of utilities, maintenance, and general operating costs. While these are only three examples of increased funding needs, many other departments are also receiving increased funding to provide the momentum for ongoing support for our citizens and businesses. For the fifth consecutive year, I am recommending funding of $500,000 for New River Community College (NRCC) to allow NRCC to continue to provide the Accessing Community College Education program. These funds allow Montgomery County high school graduates to continue tuition-free education at NRCC, with their commitment to provide service hours to the community in return. The County has supported students through this program with a total of over $2 million to date. Once again, I am extremely grateful to the County’s department directors, agency heads, and Constitutional Officers for their active participation in the budget review process. This group of employees understands the fiscal challenges that face our local government, and they respect the Board’s fiscally conservative approach to budgeting. As occurs each year, requests for County funds far exceeded the resources available. Requests this year were no different and totaled $5 million in new funding (excluding compensation and fringe benefits). The County’s department directors, agency heads, and Constitutional Officers were part of the review process for these budget requests, and developed a ranking of the requests. Although not ranked by the leadership team, during the development of the annual budget, the County received requests for increased funds from agencies outside of the local government totaling almost $650,000. The proposed budget provides a total of $2.9 million to various outside agencies and organizations, some of which are mandated as the County is contractually or statutorily required to provide the funds. My budget message and the related budget workbook reflect many hours of work, review, revision, and preparation to get us to this presentation each year. Deputy County Administrator/CFO Angie Hill; Director of Management and Budget Marc Magruder; along with Paul Kaiser and Susan Dickerson, work dutifully each year to bring all this information together. Public Information Director Jennifer Tatum Harris, along with Derley Aguilar on the PIO staff, provide the creative magic that ensures our budget document, presentations, and information reflects our best efforts in communications. I look forward to reviewing the proposed budget information with you in more detail in the weeks ahead. A special budget work session will be held on Monday, March 21, for the Board to establish the advertised tax rate and advertised budget, in order to meet the required deadlines. The required public hearing on the proposed budget and tax rate are scheduled for a special Board of Supervisors meeting on Thursday, April 7, at 6 p.m. If all goes as planned, we ask that the Board approve the proposed FY 2023 budget at a special Board of Supervisors meeting on Monday, April 18, at 6 p.m. I realized several weeks ago that this is the 34th municipal budget I have had a hand in developing. A lot of things have changed since that first budget back in 1990, but one thing has not changed – the effort of our local government employees to provide an austere budget to provide for the capital, operations, and human resources needed to meet the demands of the community. Montgomery viii County is a diverse and growing community, and its citizens demand a responsive, industrious, and steadfast county government. I believe the FY 23 proposed budget continues the momentum of addressing these needs, and I hope you feel that way as well after your review. Your continued support, and your leadership of our County government, mean so much to me and our leadership team. I am confident the upcoming fiscal year will bring more success for our County. I welcome your comments and suggestions as you review the attached information in the days ahead. Respectfully submitted, F. Craig Meadows County Administrator MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 TABLE OF CONTENTS Table of Contents OVERVIEW OF MONTGOMERY COUNTY ......................................................................................5 BUDGET SUMMARY ....................................................................................................................13 All Funds Summary .........................................................................................................................23 Expenditures by Division .................................................................................................................27 Summary of Full-Time Employees/Equivalents .................................................................................31 Graphs ............................................................................................................................................35 Five-year Plan for the General Fund .................................................................................................53 Organization Chart ..........................................................................................................................57 UNDERSTANDING THE BUDGET .................................................................................................61 REVENUE SUMMARY ..................................................................................................................73 Revenue Estimates ..........................................................................................................................87 Financial Policies ............................................................................................................................103 EXPENDITURE PLANS .................................................................................................................107 Revenue Sharing .............................................................................................................................109 Board of Supervisors .......................................................................................................................113 County Administration .....................................................................................................................117 County Attorney ..............................................................................................................................123 Finance ...........................................................................................................................................127 Insurance ........................................................................................................................................131 Information Technology ...................................................................................................................135 Commissioner of the Revenue - Compensation Board ......................................................................139 Commissioner of the Revenue - Assessments ..................................................................................143 Treasurer - Compensation Board .....................................................................................................147 Treasurer - Collections .....................................................................................................................151 Electoral Board/Director of Elections ...............................................................................................155 Commonwealth Attorney .................................................................................................................159 Circuit Court ...................................................................................................................................163 General District Court ......................................................................................................................167 Juvenile and Domestic Relations Court ............................................................................................171 Magistrate .......................................................................................................................................175 Clerk of the Circuit Court .................................................................................................................179 Sheriff - Compensation Board ..........................................................................................................183 Sheriff - County ...............................................................................................................................187 Fire Departments and Rescue Squads .............................................................................................193 Animal Care and Adoption Center ....................................................................................................199 General Services .............................................................................................................................203 Children’s Services Act ....................................................................................................................209 Human Services ..............................................................................................................................213 New River Health District ................................................................................................................217 Social Services ................................................................................................................................221 Parks and Recreation ......................................................................................................................225 Regional Library System ..................................................................................................................231 Planning and GIS Services ...............................................................................................................235 Economic Development ...................................................................................................................239 Other Agencies ...............................................................................................................................243 Contingencies - General ..................................................................................................................259 Contingencies - Special ...................................................................................................................263 Law Library .....................................................................................................................................267 Montgomery County Public Schools.................................................................................................271 Montgomery County Public Schools Capital .....................................................................................275 General Government Debt Services .................................................................................................279 Montgomery County Capital ............................................................................................................283 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 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 more than 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: 2010 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: 2010 Census. White 81% Asian 7% Black or African American 3% Hispanic 6% Other 3% PP ooppuull aatt iioo nn bbyy RRaaccee//EEtt hhnnii ccii tt yy 0 5000 10000 15000 20000 25000 85 years and over 80-84 years 75-79 years 70-74 years 65-69 years 60-64 years 55-59 years 50-54 years 45-49 years 40-44 years 35-39 years 30-34 years 25-29 years 20-24 years 15-19 years 10-14 years 5-9 years Under 5 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 to include agriculture and manufacturing. In addition, technology, health care, education, retail, hospitality, and food service are now among popular industries throughout the county. According to the Local Area Unemployment Statistics by the Virginia Employment Commission, Montgomery County consistently maintains an average unemployment rate that is lower than the national average, with a recorded rate of 2.0 percent compared to the national rate of 3.9 percent as of November 2021. 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 PPrroojjeecctteedd PPooppuullaattiioonn CChhaannggee:: VV iirrggiinniiaa 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. 2020 3.8%5.5%6.4% Dec. 2020 4.2%5.7%6.5% Jan. 2021 4.2%5.7%6.8% Feb. 2021 3.9%5.4%6.6% Mar. 2021 3.9%5.1%6.2% Apr. 2021 2.8%3.9%5.7% May 2021 3.2%4.1%5.5% Jun. 2021 3.8%4.5%6.1% Jul. 2021 3.3%4.1%5.7% Aug. 2021 3.0%3.8%5.3% Sept. 2021 2.5%3.2%4.6% Oct. 2021 2.4%3.0%4.3% Nov. 2021 2.0%2.7%3.9% Employment by Industry Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment and Wages (QCEW), 2nd Quarter (April, May, June) 2020 Industry Number of Employees Agriculture, Forestry, Fishing and Hunting 92 Mining, Quarrying, and Oil and Gas Extraction 49 Construction 1104 Manufacturing 5422 Wholesale Trade 360 Retail Trade 4627 Transportation and Warehousing 381 Information 183 Finance and Insurance 526 Real Estate and Rental and Leasing 603 Professional, Scientific, and Technical Services 2477 Management of Companies and Enterprises 237 Administrative and Support and Waste Management 1537 Educational Services 411 Health Care and Social Assistance 4441 Arts, Entertainment, and Recreation 444 OVERVIEW OF MONTGOMERY COUNTY : 12 OVERVIEW OF MONTGOMERY COUNTY Industry Number of Employees Accommodation and Food Services 3575 Other Services (except Public Administration) 848 Government Total 13555 Federal Government 230 State Government 9161 Local Government 4164 Unclassified 118 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY BUDGET SUMMARY : 15 BUDGET SUMMARY Introduction The FY 23 approved County budget for all funds (net of transfers) totals $220.8 million. The General Fund budget totals $143.7 million, including transfers to other funds, such as the School Operating Fund. The School Operating Fund totals $126.8 million, including the transfer from the County of $56 million. The general government portion of the General Fund (net of transfers to other funds) totals $58.7 million and the School Operating Fund (net of transfers) totals $126.4 million. The total County budget also includes the Debt Service Fund ($24.7 million), the Law Library Fund ($17,600), the School Nutrition Fund ($4.6 million), funding for County Capital ($3.6 million), School Capital ($2.3 million), and the Economic Development Authority Incentive Program ($0.4 million). The approved FY 23 real estate tax rate remains at 89 cents per $100 of assessed value as was approved in the FY 22 budget. EDA 0.2% Law Library 0.0% General Govt 26.6% County Capital 1.7% Debt Service County 2.3% Debt Service Schools 8.9% School Operating 57.2%School Nutrition 2.1% School Capital 1.0% FFYY 22 33 AA pppprr oo vv eedd BBuuddggeett $220.8 Million BUDGET SUMMARY : 16 BUDGET SUMMARY GENERAL FUND General Fund Summary FY 22 Budget FY 23 Budget Difference % Change Real Estate Tax Rate 0.89 0.89 - - Revenue $136,508,550 $143,689,212 $7,180,662 5.26% Total General Fund Revenue $136,508,550 $143,689,212 $7,180,662 5.26% General Government Administration $6,687,684 $7,393,546 $705,862 10.55% Tax Assessment and Collection $2,111,097 $2,186,882 $75,785 3.59% Judicial Administration $2,413,909 $2,563,187 $149,278 6.18% Public Safety $19,435,601 $21,715,367 $2,279,766 11.73% Public Works $6,492,564 $6,941,888 $449,324 6.92% Health and Welfare $9,881,797 $10,650,173 $768,376 7.78% Parks, Recreation and Cultural $4,328,159 $4,579,508 $251,349 5.81% Community Development $1,879,563 $1,996,754 $117,191 6.24% Contingencies $544,448 $699,523 $155,075 28.48% Subtotal General Government Portion of General Fund $53,774,822 $58,726,828 $4,952,006 9.21% Transfer - School Operating $53,877,273 $55,977,273 $2,100,000 3.90% Transfer - Debt Service $22,700,165 $22,700,165 $- 0.00% Transfer - School Capital $2,195,645 $2,259,973 $64,328 2.93% Transfer - EDA $380,000 $380,000 $- 0.00% Transfer - County Capital $3,580,645 $3,644,973 $64,328 1.80% Total General Fund Expenditures 136,508,550 143,689,212 7,180,662 5.26% Summaries of Major Expenditure Areas General Administration General Administration FY 22 Budget FY 23 Budget Difference % Change Revenue Refunds $195,000 $195,000 $0 0.00% Board of Supervisors $282,503 $282,655 $152 0.05% County Administration $871,586 $1,016,011 $144,425 16.57% Human Resources $468,911 $489,481 $20,570 4.39% Management and Budget $248,356 $365,365 $117,009 47.11% Public Information $343,538 $371,483 $27,945 8.13% County Attorney $392,712 $403,822 $11,110 2.83% Finance $1,026,940 $1,161,985 $135,045 13.15% Insurance $210,695 $230,695 $20,000 9.49% Information Technology $2,166,844 $2,308,466 $141,622 6.54% Director of Elections $480,599 $568,583 $87,984 18.31% Total $6,687,684 $7,393,546 $705,862 10.55% BUDGET SUMMARY : 17 BUDGET SUMMARY In the area of General Administration, the following major budget changes were made for FY 23: County Administration – funds are added for employee engagement initiatives and a new Safety and Health Compliance Specialist position (one FTE). Management and Budget – funds are added for a new Budget Analyst position (one FTE) and increases to operations and maintenance to cover the increased costs of publishing the budget document and the capital improvement program document. Finance – funds are added for a new Senior Accountant position (one FTE). Insurance – funds are added to cover insurance premium increases. Information Technology – funds are added to cover the software license increases for various applications throughout the County, increases in hardware costs, expanded internet bandwidth, and applications training. Director of Elections – funds are added for a new Assistant Registrar position (one FTE). In addition, as part of the FY 23 approved budget, all departments in General Administration (except Revenue Refunds and Board of Supervisors) received funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. Tax Assessment and Collection Tax Assessment and Collection FY 22 Budget FY 23 Budget Difference % Change Commissioner of Revenue $1,105,510 $1,177,015 $71,505 6.47% Treasurer $1,005,587 $1,009,867 $4,280 0.43% Total $2,111,097 $2,186,882 $75,785 3.59% In the area of Tax Collection and Assessment, the changes listed above are related to the County funding a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022, and turnover and vacancy savings. Judicial Administration Judicial Administration FY 22 Budget FY 23 Budget Difference % Change Circuit Court $224,704 $238,057 $13,353 5.94% General District Court $21,711 $21,711 $0 0.00% Juvenile & Domestic Relations Court $20,524 $20,524 $0 0.00% Magistrate $5,000 $5,000 $0 0.00% Clerk of the Circuit Court $777,980 $833,505 $55,525 7.14% Commonwealth Attorney $1,363,990 $1,444,390 $80,400 5.89% Total $2,413,909 $2,563,187 $149,278 6.18% Clerk of the Circuit Court – funds are added to cover copier and postage machine costs. Other significant changes in Judicial Administration are related to the County funding a 5% compensation BUDGET SUMMARY : 18 BUDGET SUMMARY increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. Public Safety Public Safety FY 22 Budget FY 23 Budget Difference % Change Emergency Services $206,784 $1,275,893 $1,069,109 517.02% Sheriff $15,788,330 $16,824,346 $1,036,016 6.56% NRV Emergency Comm. Regional Authority $926,692 $959,787 $33,095 3.57% Other Public Safety Outside Agencies $70,152 $70,152 $0 0.00% Animal Control $282,777 $295,888 $13,111 4.64% Animal Care and Adoption Center $665,885 $761,120 $95,235 14.30% Volunteer Fire and Rescue $1,494,981 $1,528,181 $33,200 2.22% Total $19,435,601 $21,715,367 $2,279,766 11.73% The largest expenditure in the Public Safety area is for the Sheriff’s Office, representing 77% of the total. Local funds of $11.3 million, or 67%, support the Sheriff’s Office. State and other funds provide 33% of the total funding. Emergency Services – funds are added to the base budget to cover the costs of a full-time Deputy Director of Emergency Services added in FY 22. An additional $946,736 is added for the costs of paid emergency medical services. This addition includes seven new full-time positions (one administrative coordinator, and six paramedics), at a cost of $534,512, and part-time funding for paramedics and basic life support providers at a cost of $208,324. Additional funding of $203,900 is provided to cover medical supplies, basic operating costs, training costs, uniforms and apparel, and one new vehicle. Sheriff – funds are added to cover the costs of medical expenses of inmates at the jail. NRV Emergency Communications Regional Authority – funds are added to cover the County’s share of costs for the FY 23 budget. Animal Care and Adoption – funds are added to convert one part-time unclassified kennel assistant into one full-time classified kennel assistant (one FTE). Fire and Rescue – funds are added to cover insurance premium increases and utility increases. In addition, Emergency Services, Sheriff, Animal Control, and Animal Care and Adoption all received funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. BUDGET SUMMARY : 19 BUDGET SUMMARY 99..4433 99..6688 99..7766 99..7744 1100..0000 1100..2255 1100..4499 1100..8833 1111..3322 $0 $2 $4 $6 $8 $10 $12 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23MillionsSShheerriiffff''ss OOffffiiccee LLooccaall FFuunnddiinngg Public Works Public Works FY 22 Budget FY 23 Budget Difference % Change General Services $1,415,689 $1,476,224 $60,535 4.28% Facilities Maintenance $2,872,420 $3,186,015 $313,595 10.92% Solid Waste & Recycling $2,204,455 $2,279,649 $75,194 3.41% Total $6,492,564 $6,941,888 $449,324 6.92% Facilities and Maintenance – funds are added to cover additional operating costs of the new garage, basic utility costs, and increases to maintenance service contracts. Solid Waste & Recycling – funds are added to cover minimum wage changes that take effect through January 2023. In addition, all departments within Public Works received funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. Health and Welfare Health and Welfare FY 22 Budget FY 23 Budget Difference % Change Comprehensive Services Act $1,651,969 $1,651,969 $0 0.00% Human Services $401,863 $429,417 $27,554 6.86% Public Health $604,488 $615,000 $10,512 1.74% Human Service Outside Agencies $755,512 $776,860 $21,348 2.83% Social Services $6,467,965 $7,176,927 $708,962 10.96% Total $9,881,797 $10,650,173 $768,376 7.78% BUDGET SUMMARY : 20 BUDGET SUMMARY In the area of Health and Welfare, the largest expenditure increase is due to increased revenue and expenses for public assistance services that were reconciled during the FY 22 Social Services budget reconciliation. Two staff are also reclassified in Social Services. In addition, Human Services and Social Services received funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. Other changes in Health and Welfare include increases for outside agency requirements. Parks, Recreation, and Cultural Parks, Recreation, Educational/ Culture FY 22 Budget FY 23 Budget Difference % Change Parks and Recreation $1,321,070 $1,481,548 $160,478 12.15% Regional Library $2,398,052 $2,486,565 $88,513 3.69% Educational/Cultural Outside Agencies $609,037 $611,395 $2,358 0.39% Total $4,328,159 $4,579,508 $251,349 5.81% Parks and Recreation – funds are added to cover one new Maintenance Worker position (one FTE) and minimum wage changes that take effect through January 2023. Library – funds are added to cover minimum wage changes that take effect through January 2023, which are offset by turnover and vacancy savings. Other changes include funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022, and small increases for educational/cultural outside agencies requirements. Community Development Community Development FY 22 Budget FY 23 Budget Difference % Change Planning & GIS $965,982 $1,035,299 $69,317 7.18% Economic Development $470,549 $519,490 $48,941 10.40% Environmental Outside Agencies $155,475 $154,059 ($1,416)-0.91% Economic Development Outside Agencies $287,557 $287,906 $349 0.12% Total $1,879,563 $1,996,754 $117,191 6.24% Economic Development – funds are added to cover mowing and maintenance costs at the Falling Branch Corporate Park Phase II. Other significant changes include funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. BUDGET SUMMARY : 21 BUDGET SUMMARY Contingencies Contingencies FY 22 Budget FY 23 Budget Difference % Change General Contingencies $536,307 $583,307 $47,000 8.76% Special Contingencies $8,141 $116,216 $108,075 1327.54% Total $544,448 $699,523 $155,075 28.48% The County’s Financial Policies include retaining 1% of the general government portion of the County’s General Fund budget to provide funds for unknown and unanticipated expenditures that may arise during the year that are not included in the budget. To comply with this policy, $47,000 is added for a total of $583,307. Special contingencies is a “holding account” where an estimated amount of funding is held in abeyance for programs or initiatives until further information is available and final decisions are made. Included in Special Contingencies for the FY 23 approved budget is $116,216 in funds remaining after allocating compensation increases to County departments. Interfund Transfers Interfund Transfers FY 22 Budget FY 23 Budget Difference % Change Transfer to School Operating $53,877,273 $55,977,273 $2,100,000 4% Transfer to Debt Service $22,700,165 $22,700,165 $- 0% Transfer to School Capital $2,195,645 $2,259,973 $64,328 3% Transfer to the EDA $380,000 $380,000 $- 0% Transfer to County Capital $3,580,645 $3,644,973 $64,328 2% General Fund Transfers $82,733,728 $84,962,384 $2,228,656 3% Transfer to Debt Service $408,660 $408,660 $- 0% School Operating Fund Transfers $408,660 $408,660 $- 0% Total Transfers $83,142,388 $85,371,044 $2,228,656 3% Transfer to the School Operating Fund County funding in the FY 23 budget for the School Operating Fund totals $56 million which is an increase of $2.1 million from the FY 22 approved budget. Transfer to the Debt Service Fund Total Funds for debt service do not change for FY 23. Adjustments include realigning the base allocation for the correct debt service distribution between the County and Schools. This included a decrease in School Debt Service of $884,793 and a corresponding increase in County Debt Service of $884,793. 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 BUDGET SUMMARY : 22 BUDGET SUMMARY Trail project. In addition, $750,000 is transferred to address County capital maintenance needs. Other monies include $425,000 for the Auburn parks project and $210,000 to address technology infrastructure issues. Detailed explanations of the expenditure recommendations, a recap of expenditures by fund, County dollars by division, position (FTE) listing, and a graphic summary of the FY 23 Approved Budget are included in Appendices. MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 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 $111,449,953 $- $- $- $- $- $- $- $- $111,449,953 Other Local Taxes $14,986,109 $- $- $- $- $- $- $- $- $14,986,109 Other Undesignated Revenues $758,937 $- $- $- $- $- $- $- $- $758,937 Designated Revenues $16,494,213 $15,000 $70,811,431 $4,633,474 $- $- $1,613,900 $- $- $93,568,018 Fund Balance $- $2,600 $- $- $- $- $- $- $- $2,600 Transfers In $- $- $55,977,273 $- $2,259,973 $3,644,973 $23,108,825 $380,000 $(85,371,044) $- Total $143,689,212 $17,600 $126,788,704 $4,633,474 $2,259,973 $3,644,973 $24,722,725 $380,000 $(85,371,044) $220,765,617 Expenditures By Type General Fund Law Library School Operating School Nutrition School Capital County Capital Debt Service EDA Transfers Grand Total General Govt. Admin. $7,393,546 $- $- $- $- $- $- $- $- $7,393,546 Tax Collections $2,186,882 $- $- $- $- $- $- $- $- $2,186,882 Judicial Administration $2,563,187 $- $- $- $- $- $- $- $- $2,563,187 Public Safety $21,715,367 $- $- $- $- $- $- $- $- $21,715,367 Public Works $6,941,888 $- $- $- $- $- $- $- $- $6,941,888 Social Welfare $10,650,173 $- $- $- $- $- $- $- $- $10,650,173 Parks & Libraries $4,579,508 $- $- $- $- $- $- $- $- $4,579,508 Community Development $1,996,754 $- $- $- $- $- $- $- $- $1,996,754 Contingencies $699,523 $- $- $- $- $- $- $- $- $699,523 Subtotal General Govt Portion of General Fund $58,726,828 $- $- $- $- $- $- $- $- $58,726,828 Law Library $- $17,600 $- $- $- $- $- $- $- $17,600 Education $55,977,273 $- $126,380,044 $4,633,474 $- $- $- $- $(55,977,273) $131,013,518 School Capital $2,259,973 $- $- $- $2,259,973 $- $- $- $(2,259,973) $2,259,973 County Capital $3,644,973 $- $- $- $- $3,644,973 $- $- $(3,644,973) $3,644,973 Debt Service $22,700,165 $- $408,660 $- $- $- $24,722,725 $- $(23,108,825) $24,722,725 EDA $380,000 $- $- $- $- $- $- $380,000 $(380,000) $380,000 Total $143,689,212 $17,600 $126,788,704 $4,633,474 $2,259,973 $3,644,973 $24,722,725 $380,000 $(85,371,044) $220,765,617 All Funds Budget FY 2023 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY, APPENDIX B Expenditures by Division 29 FY 21 FY 22 FY 23 Approved Inc/(Dec) FY 23 Approved Over FY 22 Approved Inc/(Dec) FY 23 Approved Over FY 22 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$% REVENUE SHARING 195,000 176,683 195,000 195,000 195,000 - 195,000 - 0% - 0% BOARD OF SUPERVISORS 278,277 231,348 282,503 282,503 282,655 - 282,655 152 0% 152 0% COUNTY ADMINISTRATION 2,357,174 1,815,666 2,139,175 3,111,873 2,396,740 1,121,493 3,518,233 1,379,058 64% 406,360 13% COUNTY ATTORNEY 431,875 406,499 392,712 439,171 403,822 - 403,822 11,110 3% (35,349)-8% FINANCE 1,279,496 1,181,450 1,026,940 1,079,756 1,071,473 90,512 1,161,985 135,045 13% 82,229 8% INSURANCE 208,195 179,416 210,695 210,695 210,695 20,000 230,695 20,000 9% 20,000 9% INFORMATION TECHNOLOGY 2,247,577 2,012,252 2,166,844 2,280,197 2,207,466 101,000 2,308,466 141,622 7% 28,269 1% COMMISSIONER OF REVENUE-COMP 616,501 603,370 604,072 638,433 666,661 - 666,661 62,589 10% 28,228 4% ASSESSMENT - COUNTY 506,219 461,816 501,438 527,865 510,354 - 510,354 8,916 2% (17,511)-3% REASSESSMENT 685,000 - - 685,000 - - - - - (685,000)- TREASURER - COMP BD 521,750 497,019 503,805 529,892 521,929 - 521,929 18,124 4% (7,963)-2% COLLECTIONS - COUNTY 567,431 466,794 501,782 524,389 487,938 - 487,938 (13,844)-3% (36,451)-7% ELECTORAL BOARD 595,734 567,243 480,599 576,164 513,732 54,851 568,583 87,984 18% (7,581)-1% COMMONWEALTH ATTORNEY 1,375,334 1,309,704 1,363,990 1,485,918 1,444,390 - 1,444,390 80,400 6% (41,528)-3% CIRCUIT COURT 241,958 224,068 224,704 248,811 238,057 - 238,057 13,353 6% (10,754)-4% GENERAL DISTRICT COURT 27,511 17,184 21,711 27,711 21,711 - 21,711 - 0% (6,000)-22% J & D RELATIONS COURT 20,524 7,566 20,524 24,080 20,524 - 20,524 - 0% (3,556)-15% MAGISTRATE 5,000 3,058 5,000 5,000 5,000 - 5,000 - 0% - 0% CIRCUIT COURT CLERK 795,413 769,435 777,980 848,630 814,005 19,500 833,505 55,525 7% (15,125)-2% SHERIFF - COMP BOARD 8,347,320 7,952,673 8,414,297 8,901,987 9,146,417 - 9,146,417 732,120 9% 244,430 3% SHERIFF - COUNTY 7,730,440 6,236,533 7,374,033 7,921,259 7,557,929 120,000 7,677,929 303,896 4% (243,330)-3% FIRE & RESCUE 1,592,451 1,418,978 1,494,981 1,637,419 1,494,981 33,200 1,528,181 33,200 2% (109,238)-7% ANIMAL CARE & ADOPTION CENTER 724,478 649,825 665,885 787,086 731,076 30,044 761,120 95,235 - (25,966)-3% GENERAL SERVICES 7,208,752 6,428,746 6,775,341 7,655,510 7,052,598 185,178 7,237,776 462,435 7% (417,734)-5% CHILDRENS SERVICES ACT 1,690,107 1,591,640 1,651,969 1,651,969 1,651,969 - 1,651,969 - 0% - 0% HUMAN SERVICES 428,110 350,918 401,863 440,668 429,417 - 429,417 27,554 7% (11,251)-3% PUBLIC HEALTH 604,488 604,488 604,488 604,488 604,488 10,512 615,000 10,512 2% 10,512 2% SOCIAL SERVICES 6,946,806 6,525,721 6,467,965 7,223,334 7,169,343 7,584 7,176,927 708,962 11% (46,407)-1% PARKS & RECREATION 1,319,953 938,638 1,321,070 1,374,140 1,381,548 100,000 1,481,548 160,478 12% 107,408 8% REGIONAL LIBRARY 2,514,674 2,336,670 2,398,052 2,661,895 2,466,581 19,984 2,486,565 88,513 4% (175,330)-7% PLANNING & GIS 1,153,875 920,069 965,982 1,197,173 1,035,299 - 1,035,299 69,317 7% (161,874)-14% ECONOMIC DEVELOPMENT 588,084 519,378 470,549 577,544 511,090 8,400 519,490 48,941 10% (58,054)-10% OTHER AGENCIES 2,713,793 2,373,497 2,804,425 2,906,043 2,803,000 57,159 2,860,159 55,734 2% (45,884)-2% Recap of Expenditures by Division, Fiscal Year 2023 30 FY 21 FY 22 FY 23 Approved Inc/(Dec) FY 23 Approved Over FY 22 Approved Inc/(Dec) FY 23 Approved Over FY 22 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$% CONTINGENCIES - GENERAL 318,675 - 536,307 489,229 536,307 47,000 583,307 47,000 - 94,078 19% CONTINGENCIES - SPECIAL 62,096 - 8,141 8,141 - 116,216 116,216 108,075 1328% 108,075 1328% TRANSFER TO SCHOOL OPERATING 59,339,786 53,690,890 53,877,273 58,968,108 53,877,273 2,100,000 55,977,273 2,100,000 4% (2,990,835)-5% TRANSFER TO DEBT SERVICE 22,700,165 22,162,909 22,700,165 22,700,165 22,700,165 - 22,700,165 - 0% - 0% TRANSFER TO SCHOOL CAPITAL 2,146,173 2,146,173 2,195,645 7,742,740 2,259,973 - 2,259,973 64,328 3% (5,482,767)-71% TRANSFER TO THE EDA 380,000 293,513 380,000 380,000 380,000 - 380,000 - 0% - 0% TRANSFER TO COUNTY CAPITAL 6,207,452 6,207,452 3,580,645 3,862,134 3,644,973 - 3,644,973 64,328 2% (217,161)-6% TOTAL GENERAL FUND $147,673,645 $134,279,282 $136,508,550 $153,412,120 $139,446,579 $4,242,633 $143,689,212 $7,180,662 5.3% $(9,722,908)-6.3% GEN GOVT PORTION OF THE GENERAL FUND $56,900,069 $49,778,345 $53,774,822 $59,758,973 $56,584,195 $2,142,633 $58,726,828 $4,952,006 9.2% $(1,032,145)-1.7% Recap of Expenditures by Division, Fiscal Year 2023 DIVISION FY 21 FY 22 FY 23 Approved Inc/(Dec) FY 23 Approved Over FY 22 Approved Inc/(Dec) FY 23 Approved Over FY 22 Appropriated Appropriated Expended Approved Appropriated Base Addenda Total $%$% LAW LIBRARY FUND $17,600 $12,078 $17,600 $17,600 $17,600 $- $17,600 $- 0% $- 0% SCHOOL OPERATING FUND $131,560,847 $127,806,308 $122,393,401 $131,397,916 $124,688,704 $2,100,000 $126,788,704 $4,395,303 4% $(4,609,212)-4% SCHOOL NUTRITION FUND $5,228,004 $4,600,497 $4,633,474 $4,633,474 $4,633,474 $- $4,633,474 $- 0% $- 0% SCHOOL CAPITAL $2,146,173 $- $2,195,645 $7,742,740 $2,259,973 $- $2,259,973 $64,328 3% $(5,482,767)-71% COUNTY CAPITAL $6,207,452 $369,785 $3,580,645 $3,862,134 $3,644,973 $- $3,644,973 $64,328 2% $(217,161)-6% DEBT SERVICE FUND $24,722,725 $23,707,574 $24,722,725 $24,722,725 $24,722,725 $- $24,722,725 $- 0% $- 0% EDA $380,000 $293,513 $380,000 $380,000 $380,000 $- $380,000 $- 0% $- 0% GRAND TOTAL ALL FUNDS (INC TRANSFERS) $317,936,446 $291,069,035 $294,432,040 $326,168,709 $299,794,028 $6,342,633 $306,136,661 $11,704,621 4.0% $(20,032,048)-6.1% INTERFUND TRANSFERS $(91,182,236) $(84,909,597) $(83,142,388) $(94,061,807) $(83,271,044) $(2,100,000) $(85,371,044) $(2,228,656)2.7% $8,690,763 -9.2% GRAND TOTAL EXCLUDING TRANSFERS $226,754,210 $206,159,439 $211,289,652 $232,106,902 $216,522,984 $4,242,633 $220,765,617 $9,475,965 4.5% $(11,341,285)-4.9% MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY, APPENDIX C Summary of Full-Time Employees/Equivalents Division Department Approved Full-Time FY 21 Approved Part-Time FY 21 Approved Total FY 21 Approved Full-Time FY 22 Approved Part-Time FY 22 Approved Total FY 22 Approved Full-Time FY 23 Approved Part-Time FY 23 Approved Total FY 23 110 County Administration 6.00 0.00 6.00 6.00 0.00 6.00 7.00 0.00 7.00 110 Emergency Services 1.00 0.00 1.00 2.00 0.00 2.00 10.00 0.00 10.00 110 Human Resources 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 110 Management and Budget 0.00 0.00 0.00 2.00 0.00 2.00 3.00 0.00 3.00 110 Public Information Office 3.00 0.00 3.00 4.00 0.00 4.00 4.00 0.00 4.00 120 County Attorney 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 130 Finance Department 9.00 0.00 9.00 7.00 0.00 7.00 8.00 0.00 8.00 130 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 11.00 0.50 11.50 11.00 0.50 11.50 150 Commissioner of Revenue 8.00 0.00 8.00 8.00 0.00 8.00 8.00 0.00 8.00 152 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 6.00 0.00 6.00 6.00 0.00 6.00 162 Treasurer- Collections 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 170 Registrar/Electoral Board 4.00 0.00 4.00 4.00 0.00 4.00 5.00 0.00 5.00 180 Internal Services-Garage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 Commonwealth Attorney 13.00 0.00 13.00 13.00 0.00 13.00 14.00 0.00 14.00 210 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 10.00 0.00 10.00 11.00 0.00 11.00 11.00 0.00 11.00 310 Sheriff-State Civil and Court Security 11.00 1.00 12.00 12.00 0.00 12.00 12.00 0.00 12.00 310 Sheriff-State-Jail Operations 27.00 0.00 27.00 25.00 0.00 25.00 25.00 0.00 25.00 310 Sheriff-State Field Operations 61.00 0.00 61.00 62.00 0.00 62.00 62.00 0.00 62.00 320 Sheriff-County-Civil and Court Security 7.00 3.25 10.25 7.00 3.00 10.00 6.00 4.00 10.00 320 Sheriff-County-Jail Operations 4.00 0.00 4.00 2.00 0.00 2.00 2.00 0.00 2.00 320 Sheriff-County-Field Operations 10.00 1.25 11.25 10.00 0.50 10.50 10.00 0.50 10.50 320 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 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 340 Animal Care and Adoption Center-Co 4.00 1.00 5.00 4.50 0.50 5.00 5.50 0.50 6.00 340 Animal Care and Adoption Center-Donations 3.00 0.50 3.50 3.50 0.00 3.50 3.50 0.00 3.50 400 General Services Administration 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Animal Control 3.00 0.00 3.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Building & Grounds 7.00 0.00 7.00 7.00 0.00 7.00 7.00 0.00 7.00 400 Housekeeping 10.00 1.00 11.00 11.00 0.00 11.00 11.00 0.00 11.00 400 Lawns and Landscaping 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Litter Control 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 400 Solid Waste Collections 5.00 4.80 9.80 5.00 4.80 9.80 5.00 3.60 8.60 Summary of Authorized Full Time or Full Time Equivalent (FTE) Positions 33 Division Department Approved Full-Time FY 21 Approved Part-Time FY 21 Approved Total FY 21 Approved Full-Time FY 22 Approved Part-Time FY 22 Approved Total FY 22 Approved Full-Time FY 23 Approved Part-Time FY 23 Approved Total FY 23 400 Garage 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 400 Stormwater Management 1.00 0.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 400 Inspections 5.00 0.00 5.00 5.00 0.00 5.00 5.00 0.00 5.00 520 Human Services 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 520 RSVP 2.00 0.50 2.50 2.00 0.50 2.50 2.00 0.50 2.50 540 Social Services 68.00 0.00 68.00 68.00 0.00 68.00 69.00 0.00 69.00 700 Parks & Recreation 11.00 0.00 11.00 11.00 0.00 11.00 12.00 0.00 12.00 710 Regional Library 18.00 3.50 21.50 18.00 3.75 21.75 18.00 3.75 21.75 800 Planning 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 800 GIS 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 810 Economic Development 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00 960 Special Contingencies 2.00 0.00 2.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 378.00 17.30 395.30 380.00 13.55 393.55 395.00 13.35 408.35 34 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY, APPENDIX D Graphs 37 Mobile Homes 0.1% Merch Capital 0.7% Delinquent 1.6% Business F&F 1.7% Mach &Tools 1.5% Other 2.1% Sales Tax 5.1% Personal Prop 8.5% Real Estate 36.4% Designated $'s 42.4% WW hheerree II tt CC oo mmeess FFrroo mm FFYY 220022 33 AA pppprroo vv eedd BBuuddggeett $$222200..88 MM ii ll ll ii oo nn 39 Law Library 0.0% General Fund 26.6% County Capital 1.7% EDA 0.2% Debt Service -County 2.3% Debt Service -Schools 8.9% All School Funds 60.4% WW hheerr ee II tt GGoo eess FFYY 22002233 AA pppprroo vv eedd BBuuddggeett $$222200..88 MM iill ll iioo nn 41 Mobile Homes 0.1% Merch Capital 1.2% Delinquent 2.9% Business F&F 3.0% Mach &Tools 2.5% Other 3.6% Sales Tax 8.8% Personal Prop 14.8% Real Estate 63.1% UUnnddeessii ggnnaatt eedd RR eevv eennuuee FFYY 22002233 AA pppprroovv eedd BBuuddggeett $$112277..22 MM ii ll ll ii oo nn 43 General Govt. Admin. 5.1% Tax Collections 1.5% Judicial Administration 1.8% Public Safety 15.1% Public Works 4.8% Social Welfare 7.4% Parks & Libraries 3.2% Community Development 1.4% Contingencies 0.5%Law Library 0.0% Education 39.0% School Capital 1.6% County Capital 2.5%Debt Service 15.8% EDA 0.3% GGeenneerraall FFuunndd FFYY 22 002233 AA pppprroovv eedd BBuuddggeett $$114433..77 MM ii ll ll ii oonn 45 General Govt. Admin. 12.6% Tax Collections 3.7% Judicial Administration 4.4% Public Safety 37.0% Public Works 11.8% Social Welfare 18.1% Parks & Libraries 7.8%Community Development 3.4% Contingencies 1.2% GGeenneerraall GGoo vv eerr nnmmeenntt FFuunncctt ii oo nnss FFYY 22002233 AA pppprroovv eedd BBuuddggeett $$5588..77 mmii llll ii oonn 47 Revenue Sharing 2.6% Board of Supervisors 3.8% County Administrator 30.3% County Attorney 5.5% Financial Services 15.7% Insurance 3.1% Information Technology 31.2% Registrar/Electoral Board 7.7% GGeenneerraall GGoo vv eerr nnmmeenntt AA ddmmii nnii ss tt rraatt ii oo nn FFYY 22002233 AA pppprroo vv eedd BBuuddggeett $$77..44 mmii ll ll ii oo nn 49 42.1 42.1 44.2 45.5 46.5 48.0 51.8 53.4 53.9 56.0 0 10 20 30 40 50 60 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023MMiilllliioonnss FFiissccaall YY eeaarr All years are net of County funding provided for school debt service and school capital CC oo uunntt yy FFuunnddii nngg ff oo rr SS cchhoo oo ll ss 51 School Operating 94.8% School Nutrition 3.5% School Capital 1.7% SS cchhoo oo ll FFuunnddss FFYY 22002233 AA pppprroo vv eedd BBuuddggeett $$113333..33 mmii ll llii oonn MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY, APPENDIX E Five-year Plan for the General Fund 55 Department and Item FY 23 FY 24 FY 25 FY 26 FY 27 Base Salary & Benefits $34,281,696 $34,281,696 $34,281,696 $34,281,696 $34,281,696 Base Operations and Maintenance Funding $22,302,499 $22,302,499 $22,302,499 $22,302,499 $22,302,499 School Operating Transfer $53,877,273 $53,877,273 $53,877,273 $53,877,273 $53,877,273 School Capital Transfer $2,259,973 $2,259,973 $2,259,973 $2,259,973 $2,259,973 County Capital Transfer $3,644,973 $3,644,973 $3,644,973 $3,644,973 $3,644,973 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 $139,446,579 $139,446,579 $139,446,579 $139,446,579 $139,446,579 County Administration - Employee Engagement $5,000 $5,000 $5,000 $5,000 $5,000 County Administration - Safety & Health Compliance Specialist $76,245 $76,245 $76,245 $76,245 $76,245 Emergency Services - Paid Emergency Medical Services Staff $742,836 $742,836 $742,836 $742,836 $742,836 Emergency Services - Paid Emergency Medical Services O&M $203,900 $125,900 $125,900 $125,900 $125,900 Management & Budget - Budget Analyst Position $90,512 $90,512 $90,512 $90,512 $90,512 Management & Budget - O&M Funds for Management & Budget $3,000 $3,000 $3,000 $3,000 $3,000 Finance - Senior Accountant $90,512 $90,512 $90,512 $90,512 $90,512 Insurance - Premium Increase $20,000 $20,000 $20,000 $20,000 $20,000 IT - Increased Software Maintenance Service Contracts - Cybersecurity; Docusign $60,000 $60,000 $60,000 $60,000 $60,000 IT - Increased Software Maintenance Service Contracts - iasWorld $5,000 $5,000 $5,000 $5,000 $5,000 IT - PC and Laptop Pricing Increases $10,000 $10,000 $10,000 $10,000 $10,000 IT - Increased Internet Bandwidth $10,000 $10,000 $10,000 $10,000 $10,000 IT - Munis Training $16,000 $16,000 $16,000 $16,000 $16,000 Registrar - Assistant Registrar Position $54,851 $54,851 $54,851 $54,851 $54,851 Clerk of the Circuit Court - Postage Machine Increase $7,500 $7,500 $7,500 $7,500 $7,500 Clerk of the Circuit Court - Copier Budget Increase $12,000 $12,000 $12,000 $12,000 $12,000 Sheriff County - Jail Medical Contract Increase $120,000 $120,000 $120,000 $120,000 $120,000 Fire and Rescue - Insurance Premium Increase $32,200 $32,200 $32,200 $32,200 $32,200 Fire and Rescue - Basic Utility Increase $1,000 $1,000 $1,000 $1,000 $1,000 ACAC - Reclass One Part-time Kennel Assistant Position to Full-Time $30,044 $30,044 $30,044 $30,044 $30,044 General Services - Maintenance Sercice Contracts Increase $51,591 $51,591 $51,591 $51,591 $51,591 General Services - Basic Utility Increases $60,000 $60,000 $60,000 $60,000 $60,000 General Services - Operating Cost Increases for New Garage/Maint. Facility $40,000 $40,000 $40,000 $40,000 $40,000 General Services - Minimum Wage Increase $33,587 $33,587 $33,587 $33,587 $33,587 Five-Year Plan for the General Fund 56 Department and Item FY 23 FY 24 FY 25 FY 26 FY 27 Social Services - Reclass Two Full-time Positions $7,584 $7,584 $7,584 $7,584 $7,584 Parks and Rec - Minimum Wage Increase $45,149 $45,149 $45,149 $45,149 $45,149 Parks and Rec - Maintenance Worker $54,851 $54,851 $54,851 $54,851 $54,851 Public Health - Local Match Increase $10,512 $10,512 $10,512 $10,512 $10,512 Library - Minimum Wage Increase $19,984 $19,984 $19,984 $19,984 $19,984 Economic Development - FBCP Phase II Maintenance $8,400 $8,400 $8,400 $8,400 $8,400 Outside Agencies - Community Services Board $20,881 $20,881 $20,881 $20,881 $20,881 Outside Agencies - Eastmont Community Foundation $1,000 $1,000 $1,000 $1,000 $1,000 Outside Agencies - Fairview Home $467 $467 $467 $467 $467 Outside Agencies - NRV/MT Rogers Workforce Development Board $70 $70 $70 $70 $70 Outside Agencies - New River Community College $1,358 $1,358 $1,358 $1,358 $1,358 Outside Agencies - Onward NRV $288 $288 $288 $288 $288 Outside Agencies - 911 Authority $33,095 $33,095 $33,095 $33,095 $33,095 General Contingencies - 1% Match $47,000 $47,000 $47,000 $47,000 $47,000 Special Contingencies - Comp and Class $116,216 $116,216 $116,216 $116,216 $116,216 Increase School Operating Transfer $2,100,000 $2,100,000 $2,100,000 $2,100,000 $2,100,000 IT Infrastructure Capital Project $- $6,000 $16,000 $30,000 $62,000 Garage/Maintenance Facility Capital Project $- $9,600 $14,200 $18,300 $22,500 Auburn Park Capital Project $- $199,222 $127,222 $127,222 $127,222 Cinnabar Green Space Capital Project $- $- $- $5,000 $5,000 Old Sheriff's Office with Sally Port Capital Project $- $- $- $45,000 $45,000 Shawsville Rescue Squad Facility Capital Project $- $- $- $45,000 $45,000 Falling Branch Corporate Park - Phase II - Capital Project $- $25,000 $25,000 $25,000 $25,000 Christiansburg Library Renovations $- $- $- $- $136,000 Addenda Total $4,242,633 $4,404,455 $4,347,055 $4,460,155 $4,632,355 Grand Total $143,689,212 $143,851,034 $143,793,634 $143,906,734 $144,078,934 Revenue Totals Undesignated Revenue $127,194,999 $130,182,948 $132,382,948 $134,582,948 $136,782,948 Designated Revenue $16,494,213 $16,494,213 $16,494,213 $16,494,213 $16,494,213 Grand Total $143,689,212 $146,677,161 $148,877,161 $151,077,161 $153,277,161 Revenue Over Expense $- $2,826,127 $5,083,527 $7,170,427 $9,198,227 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 BUDGET SUMMARY, APPENDIX F Organization Chart 59 VOTERS Board of Supervisors County Administrator County Attorney Emergency Services Economic Development Public Information Assistant County Administrator Human Services Deputy County Admininstrator/CFO Constitutional Offi cers • Clerk of the Circuit Court • Commissioner of the Revenue • Commonwealth Attorney • Sheriff • Treasurer General Assembly Courts Electoral Board Director of ElectionsSocial Services Library Public Service Authority Library Board Social Services Board Other Boards/ Commissions School Board Schools New River Health District Other AgenciesFire/Rescue Volunteers General Services Information Technology Planning and GIS Services Human Resources Animal Care and Adoption Center MONTGOMERY COUNTY, VIRGINIA Organization ChartElected Hired County provides funding Appointed County Department Finance Management and Budget Parks and Recreation MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 UNDERSTANDING THE BUDGET UNDERSTANDING THE BUDGET PROCESS : 63 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 2023 Budget Calendar is shown below (some changes may occur during the process): Fiscal Year 2023 Budget Calendar DATE TIME ACTIVITY July - August Prior year-end expenditure and revenue analysis; revenue analysis for FY 2023 begins. September - October 2021 Budget targets and budget instructions are developed for FY 2023 Proposed Budget. November 2021 FY 2023 budget forms and instructions are sent to county divisions and external agencies. December 2021 Budget requests for FY 2023 are due. January - February 2022 Staff begins the development of the FY 2023 Proposed Budget. Jan. 10, 2022 7:15 PM Public Hearing for citizen input. Jan. 24, 2022 7:15 PM Preliminary revenue estimates are presented to the Board of Supervisors. Feb. 28, 2022 7:15 PM Superintendent presents the Proposed FY 2023 MCPS budget to the Board of Supervisors. Mar. 7, 2022 6:00 PM Presentation of the FY 2023 Proposed Budget; Budget work session. (Special Meeting) Mar. 21, 2022 6:00 PM Budget work session; establish advertised tax rate and advertised budget. (Special Meeting) Apr. 7, 2022 6:00 PM Public Hearing on advertised tax rate and budget. (Special Meeting) Apr. 18, 2022 6:00 PM Adopt FY 2023 budget and establish tax rate. (Special Meeting) May – June Year-end revenue and expenditure estimates are finalized for FY 2022 and transfers are made to close the year. July 1 New Fiscal Year begins. 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 : 64 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 outside agencies. The County’s budget consists of the following funds: • General Fund – which provides funding for the day-to-day operations of the County government. • Law Library Fund – which provides funding for the day-to-day operations of the law library. • School Operating Fund – which provides funding for the day-to-day operations of the School system. • School Nutrition Fund – which provides funding for the day-to-day operations of the School food program. • County and School Capital Funds – which provides an annual cash-to-capital allocation for new county and school capital needs. • Debt Service Funds – which provides funding to cover the County and School’s outstanding debt obligations. • EDA Incentive Fund – which provides funding for economic development initiatives. The County’s Budget Process In November of each year, County divisions are provided with budget targets for the upcoming fiscal year. The base budget target represents the base of personnel and operating costs anticipated for the upcoming year based on the prior year approved budget with adjustments made for personnel changes and mandates. One-time only funding from the prior year is excluded from the base budget. Along with the base budget target, County divisions are also provided the opportunity to request addenda items, which represent dollars over and above the base budget. Base Budget Targets allow for the delineation between previously approved funding levels and requested increases. Base Budget Targets are established as follows: • Personal Services - Includes all positions approved up to the issuance of the proposed budget CALENDAR KEY: Regular Meeting Work Session Special Meeting UNDERSTANDING THE BUDGET PROCESS : 65 UNDERSTANDING THE BUDGET PROCESS 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 functions. Efforts to streamline the process and reduce the volume of paper generated have changed the process in past years. The FY 2023 budget continues to consolidate information and array budget data in ways that 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 : 66 UNDERSTANDING THE BUDGET PROCESS 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 2023 budget document is organized into six major headings, each of which is separated by a large divider tab: • Budget Message • Table of Contents • Budget Summary • Understanding the Budget • Revenue Summary • Expenditure Plans Included under the last section; Expenditure Plans, are the 34 major County Divisions or budget categories, which include Division expenditures, revenues earmarked for use by the specific Division, and County funding provided. Listed numerically according to a three-digit code, each of these sub-sections includes the Division’s Organizational Chart, Financial Data, Description of the Division as a whole, Base Budget Discussion, Addenda Discussion, which includes the County Administrator’s recommendation. Also included are each Department’s Description and Financial Data. Division Financial Data - Provides a recap of the Division’s funding history, including the Base Budget and addenda requests, as well as recommended funding by three categories: • Personnel Services • Operations and Maintenance • Capital Outlay Department Description and Financial Data - Presents historical budget data by major category for each department. The following column headings are used: • FY 21 Revised Budget • FY 21 Actual Budget • FY 22 Approved Budget • FY 23 Base Budget • FY 23 County Administrator’s Recommended Addenda • FY 23 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 UNDERSTANDING THE BUDGET PROCESS : 67 UNDERSTANDING THE BUDGET PROCESS subtracted from the expenditures, identifying the amount of the County’s undesignated general fund revenue needed to support the division’s expenditures. The Process and Approvals Required to Amend the Budget After the budget is approved by the Board, the final approved budget is appropriated and becomes effective July 1. After July 1, the Board makes adjustments through additional appropriations. The budget is an estimate; therefore, as revenues and expenditure needs change, the appropriation may be adjusted. This can mean additional appropriations or reductions of appropriations. If the budget amendment exceeds 1% of the total expenditures shown in the currently adopted budget, the Board will hold a public hearing to gather citizen input. These adjustments are approved at the Board level. How the original budget and amendments are incorporated into the accounting system Each month, the Board holds public meetings where appropriations are approved if necessary. After these approvals, the appropriations are entered into the County’s financial system. Expenditures can then be made by the division using the budget adjustment. The County’s accounting system separately keeps track of the County’s original and revised budget separately. The revised budget changes throughout the year as appropriations are adjusted. Basis of Accounting and Basis of Budgeting The County’s accounting system is organized and controlled on a fund basis. The basis of accounting refers to the accounting method the County utilizes to recognize revenues and expenses. There are three ways in which a governmental entity can recognize revenue and expenses: cash, accrual, modified accrual basis. Under the cash basis method, revenue is recognized when cash is received and expenses are recognized when paid. Under accrual basis, revenue is recognized when earned and expenses are recognized when incurred. Modified accrual basis is a hybrid of cash basis and accrual basis. It recognizes revenues when they become both measurable and available. Expenditures are generally recognized when the related fund liability is incurred. The County operates on the cash basis of accounting for both budgetary and internal accounting purposes. This means that the County recognizes revenue when cash is received and expenses when bills are paid. How budgetary compliance is monitored and enforced Division directors are responsible for individual budgetary compliance. Departments are required to monitor and adjust their individual budgets and spending habits as needed throughout the year. They are required to stay within their approved expenditure authority. The County’s Director of Management and Budget monitors budgetary compliance at the macro level to ensure compliance with the County’s financial policies. Budgetary control is set at the division level. Division directors may move funds between individual line items, with the exception of salary line items, which require approval of the Finance/Budget Director. Appropriation control is set at the division level. Conclusion The Board of Supervisors uses this combination of documents and information to review and approve the annual budget. It is available as public information for review by any citizen who requests access to it and is found on the County’s web site at www.montva.com. A glossary of financial terms begins in the following section in an effort to UNDERSTANDING THE BUDGET PROCESS : 68 UNDERSTANDING THE BUDGET PROCESS assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s budget or the budget process, please contact Montgomery County’s Office of Public Information at 540-382-5700. GLOSSARY OF TERMS : 69 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 : 70 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 transfer 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 : 71 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. MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 REVENUE SUMMARY REVENUE SUMMARY : 75 REVENUE SUMMARY Revenue Forecasting Montgomery County’s general revenue forecast is developed based on past revenue trends, current revenue collections, and current and future local growth patterns. The County’s local economy, along with state and federal influences, contribute to the revenue picture. Budget staff, with data from the Commissioner of the Revenue and Treasurer offices, work throughout the year evaluating revenue trends, collection rates, and growth patterns to determine the revenue projection for the next fiscal year. Local, state, and national economic conditions all influence the local fiscal environment. The County’s revenue structure, job base, and major economic contributors provide a strong foundation for sustained growth. Montgomery County is home to Virginia Tech, which is the second largest public university in Virginia. Virginia Tech is also the largest employer in the County, providing jobs for approximately 12,000 employees. Montgomery County is fairly unique in that Virginia Tech’s presence in the community provides a stable foundation for economic growth. However, even with the presence of a stable and large employer, the local economy remains heavily dependent on the broader state and national economies. These broader economies are some of the most important factors in predicting increased revenue growth, even at the local level. The sudden onset of the pandemic in March of 2020 created a host of challenges for the economy and revenue forecasting. The pandemic has begun to shift to endemic and the Federal Government has provided economic stimulus; however, it is still unclear what the economic impact will be in the coming months and years. Like 2020, 2021 was a year of ups and downs as national, state and local officials struggled to respond to the pandemic while also trying to keep citizens safe and businesses open. 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 response to the pandemic. 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 continues to respond to the pandemic, economists are still struggling to predict the economic impact over the next year. Opinions vary on the economic outlook for 2022 and 2023. Most forecasts are positive, but there is uncertainty and storm clouds remain on the horizon. On the positive side, unemployment rates have been decreasing following the job losses created by the pandemic, the economy is growing, interest rates are still low, and the stock market is holding steady. On the negative side, inflation is a problem, supply chain issues persist, the stock and bond markets are overpriced, and the real estate market is at peak levels. Demand for goods and services remain high and government spending will continue as a result of federal stimulus and pandemic response efforts. The U.S. economy is still the largest and most sophisticated economy in the world and the U.S. economy is improving. National Economic Outlook The condition of the County economy is greatly affected by national and state economic conditions. National Economic Outlook Economists do not expect a recession in CY 22, but a recession could possibly happen as early as CY 23. The Federal Reserve has stated that it will aggressively dial back its bond purchases and begin interest rate increases as early as March of 2022. The Federal Reserve’s response with its monetary policy will impact the broader economy – this could be positive or negative. While there are risks to the economy, most economic forecasts expect the Federal Reserve to achieve a “soft landing” with their monetary policy. This approach would allow REVENUE SUMMARY : 76 REVENUE SUMMARY continued growth, albeit at a slower rate, and inflation to slow. Most of the data suggest cautious optimism for economic growth going into 2022. This growth will depend on how the government, businesses, and consumers respond to the pandemic and fiscal policy changes. 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 GDP of the U.S. increased at a rate of 6.9% in the fourth quarter of 2021. In the third quarter, real GDP increased 2.3%. Analysts expect the economy to grow by 3.0% to 3.9% for 2022 and 2.1% to 2.9% for 2023. 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 2021 was 5.3%, down from 8.1% for 2020. Comparing the latest information, the unemployment rate for December 2021 was 3.7%, down from 6.5% in December 2020. Some economists estimate that the unemployment rate will be between 3.1% and 4.5% in 2022 and between 3.3% and 4.3% in 2023. 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 to a near 40-year high. In 2021, the percentage change (inflation rate) for the CPI was 4.7%, up from 1.2% in 2020. Comparing the latest information, the inflation rate for December 2021 was 7%, up from 1.4% in December 2020. High inflation rates mean that purchasing power is being degraded and the cost for goods and services are rising. It is the hope that the Federal Reserve’s policy changes will help curb inflationary pressures going forward. The inflation rate is estimated to remain high for the first part of 2022 and then taper by the end of the year. Economists are estimating that inflation could be around 3.6% to 4.3% by the end of 2022 and 1.9% to 3% by 2023. The Federal Reserve’s target range for inflation is 2%. Housing and Auto Sales The housing market had another strong year of growth in 2021, fueled by a low housing supply, low interest rates, and new construction not meeting the demand of buyers. These factors, in turn, pushed up home prices. A predicted rise in interest rates will likely put additional stress on housing affordability going into 2022. Home sales are expected to soften and slow to a more reasonable and sustainable pace in 2022. Inventory may still be an issue; however, annual home value growth is expected to slow. For the auto industry, an estimated 15 million new vehicles were sold in 2021 compared to 14.5 million units in 2020. For 2022, forecasters estimate that U.S. auto sales could be between 15.2 and 15.4 million units. The biggest issue for auto industry in 2021 was low inventory. Also, an undersupply of new vehicles increased the value of used vehicles. Constrained inventory for both new and used vehicles is likely to remain during 2022. State Economic Outlook According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing signs of slowing growth for 2022. REVENUE SUMMARY : 77 REVENUE SUMMARY Virginia Unemployment According to the Virginia Employment Commission (VEC), the unemployment rate for the Commonwealth of Virginia for 2020 was 6.2%, up from 2.7% in 2019. Comparing the latest information, the unemployment rate for December 2021 was 2.7%, down from 5.7% in December 2020. Like the U.S., unemployment rates at the state dropped as businesses reopened and citizens went back to work. State economists expect personal income to grow at 4.6% for FY 22 and 3.9% in FY 23; employment is expected to increase 1% for FY 22 and then grow to 1.4% for FY 23. State General Fund Revenues State General Fund revenues for FY 21 rose by 14.4%. State General Fund revenue projections for FY 22 and FY 23 are expected to increase by 4.1% and then decrease 0.63%. Sales tax collections are estimated to grow at 6.3% for FY 22 and 4.1% in FY 23. 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 13.2% in FY 22 and decrease by 15.9% in FY 23. The decrease in FY 23 is related to Federal Stimulus money provided directly to the state. Local Economic Outlook Like the U.S. and State economic outlooks, Montgomery County’s economic outlook is viewed with cautious optimism. The County’s unique qualities and job base provide a strong foundation for sustained growth. Local employment rates are consistent with state and federal trends. According to the Virginia Employment Commission (VEC), the unemployment rate for Montgomery County for 2020 was 4.8%, up from 2.7% in 2019. Comparing the latest information, the unemployment rate for December 2021 was 1.9%, down from 4.2% in December 2020. Like the national and state trends, unemployment rates in Montgomery County dropped as businesses reopened and citizens returned to work. Mobile Homes 0.1% Merch Capital 1.2% Delinquent 2.9% Business F&F 3.0% Mach &Tools 2.5% Other 3.6% Sales Tax 8.8% Personal Prop 14.8% Real Estate 63.1% UUnnddeessiiggnnaatt eedd RReevv eennuuee FFYY 22002233 AA pppprroovveedd BBuuddggeett $$112277..22 MM iilllliioonn REVENUE SUMMARY : 78 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 23 is $220.8 million with $93.6 million considered designated. Of this designated amount, $75 million or 80.2% is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s discretion total $127.2 million. Of this amount, $56 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 23 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 represent 61% 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 84% of the County’s undesignated revenue and represent the bulk of revenue growth the County experiences on a yearly basis. FY 21 was a dynamic year for County revenue. While it was expected that local government revenues would suffer significantly due to the ongoing effects of the pandemic, County revenue collections in total exceeded estimates. Total undesignated revenue collections exceeded estimates by $3.9 million. In response to the pandemic, the Board of Supervisors approved a resolution waiving penalty and interest on the June 5, 2020 real estate payment for 90 days to help tax payers cope with the pandemic. This payment extension resulted in the County receiving $1.3 million of FY 20 revenue in FY 21. Even with these funds removed from the FY 21 collection, the County still exceeded the overall undesignated revenue estimate by $2.6 million or 2%. Areas of strong growth were found in real estate taxes, sales taxes, recordation taxes, and additional taxes on deeds. In FY 22, even with the lingering effects of the pandemic, the County is experiencing undesignated revenue growth that is significantly above the County’s normal trend. For FY 22, the County expects to exceed total undesignated revenue collections by $7.5 million. While the County expects to retain some of this growth going into FY 23, most of this extra revenue is likely to be one-time in nature. Most of this extra revenue is related to the pandemic and the federal government’s response to it. Like the rest of the U.S., the County is experiencing: the effects of supply chain blockages; an undersupply of new motor vehicles that are boosting used vehicle prices; sales tax collections that are 18% above normal trend due to pent up demand, government stimulus, and inflation; delinquent tax collections resulting from collection agency efforts and consumers’ ability to pay; and recordation taxes due to increased real estate sales and valuations. With an end to direct government stimulus from the Federal REVENUE SUMMARY : 79 REVENUE SUMMARY Government, rising interest rates, and inflationary pressures, the County estimates that $2.5 million of the $7.5 million will be available for FY 23 expenditures. The Chart below shows a breakdown of the revenue by category: Category FY 22* Excess Revenue Over Estimate FY 23* Additional Base Revenue Available Real Estate 0.3 0.3 All PP Categories 0.8 0.8 Delinquent Tax Collections 2.2 0.6 Sales Tax Collections 2.8 0.6 Recordation & Additional Taxes on Deeds 1.3 0.1 Total All Other Revenue Categories 0.1 0.1 Total 7.5 2.5 *Calculated in Millions Most of the FY 22 surplus is likely to be one-time in nature. Of the $7.5 million surplus in FY 22, $2.2 million is from delinquent property taxes. The County has a finite amount of delinquent tax available for collection; as these funds are collected, less revenue will be available for future year collections. The County expects to maintain $0.6 million going into FY 23 from this category. Sales tax collections are significantly above the County’s normal trend. Collections are likely the result of pent up demand, excess savings during the pandemic being spent, an increase in credit card use, and the use of federal stimulus dollars. The County expects to return to normal trendline growth for this category for FY 23 and retain $0.6 million of the $2.8 million surplus. Recordation taxes, which are tied to real estate transactions, while providing a $1.3 million surplus in FY 22, are expected to return to pre-2020 levels in FY 23. A rise in interest rates and a projected softening of the real estate market will likely cool the housing market going into FY 23. The County expects to retain $0.1 million of the $1.3 million surplus. Overall, the County is estimating a FY 23 base revenue increase of approximately $2.5 million. For FY 23, the County projects an increase of approximately $3.3 million in new undesignated revenue growth. This increase is made up of $2.1 million in new real estate construction, $0.8 million in personal property motor vehicles and other personal property categories, and $0.3 million in sales tax, and $0.1 million in a new cigarette tax. Total undesignated revenues are estimated to provide $5.8 million in new money for FY 23. General Fund designated revenues are estimated to increase by $1.4 million. Most of this increase is due to the reconciliation of compensation board budgets for the FY 23 base and a 5% increase in compensation board revenues provided for raises to employees in constitutional officers’ offices for FY 23 ($0.7 million) and state/federal designated funding for public assistance programs in Social Services ($0.6 million). The remaining $0.1 million is added for increased revenues for the Registrar and other user fee increases. Total County General Fund revenue growth for FY 23 is expected to reach $7.2 million. Real Estate Revenue Real estate values are based on the actual accessed value as of January 1, 2021, and estimated increases for new construction. New real estate construction values are expected to be higher than the last several years. Based on building permit data from January 1, 2021, to January 1, 2022, assessed values are expected to increase by $183 million. Growth from January 1, 2022, to January 1, 2023, is estimated at $260 million. For FY 23, real estate tax revenue is estimated at $77.8 million, which is $2.4 million more than the FY 22 estimate. Real estate values totaled $8.9 billion on the CY 21 land book, including land use. The CY 22 land book is estimated to be $9.1 billion. The CY 23 land book is estimated at $9.4 billion. REVENUE SUMMARY : 80 REVENUE SUMMARY Real Estate Values Personal Property Personal property tax collections are based on the 2021 tax book, which is the most recent documentation of assessment values. From this data, the 2022 values are estimated. In addition, prior year collection rates are used as predictors of future year collections. The rate of collection in FY 21 and FY 22 is used to estimate the rate of collection in FY 23. The tax rate for personal property categories is $2.55 per $100 of assessed value. This category includes motor vehicles (the County’s second largest source of revenue), business furniture and fixtures, and computer equipment. FY 23 estimated taxes on motor vehicles total $18.2 million; business furniture and fixtures total $3.8 million, and computer equipment total $0.5 million. Taxes on motor vehicles are estimated to grow by $1.6 million over the FY 22 estimate. Most of this growth is tied to the undersupply of new vehicles and the boosting of used vehicle prices ($1.1 million) and normal trend growth ($0.5 million). Business furniture and fixtures personal property revenue is expected to grow by $0.1 million, while personal computer equipment revenue is also expected to grow by $0.1 million. In total, personal property revenue categories are expected to provide $1.8 million in growth. 5 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 9.4 0 1 2 3 4 5 6 7 8 9 10 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023BBiilllliioonnss CCaalleennddaarr YYeeaarr RR eeaall EEsstt aatt ee VV aall uueess REVENUE SUMMARY : 81 REVENUE SUMMARY Personal Property (Motor Vehicles) $0 $2 $4 $6 $8 $10 $12 $14 $16 $18 $20 FY 06 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 23MMiilllliioonnss FFiissccaall YYeeaarr Auto Sales New car registrations for CY 2021 were up 10% compared to CY 2020, while new truck registrations were up 6%. This resulted in a net increase in new vehicle registrations of 7%, as 138 additional vehicles were purchased in 2021 as compared to 2020. 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 21, the County collected $10.7 million. Due to the uncertainty of the pandemic, the County estimated $10.2 million for FY 22; however, as the year progressed, Montgomery County First Quarter 2020 Second Quarter 2020 Third Quarter 2020 Fourth Quarter 2020 Total % Inc. Car Registrations 139 85 105 111 440 -49% Truck Registrations 401 315 460 429 1,605 4% Total Registration 540 400 565 540 2,045 -15% Montgomery County First Quarter 2021 Second Quarter 2021 Third Quarter 2021 Fourth Quarter 2021 Total % Inc. Car Registrations 116 145 144 80 485 10% Truck Registrations 437 450 465 346 1,698 6% Total Registration 553 595 609 426 2,183 7% Source: Virginia Automotive Dealers Association (vada.com) REVENUE SUMMARY : 82 REVENUE SUMMARY sales tax collections far exceeded initial revenue projections. Collections to date for FY 22 project a revenue surplus in this category of $2.8 million, which is significantly above the County’s normal trend. Based on trend analysis, the County is estimating $11.1 million for FY 23, which is $0.9 million more than the FY 22 estimate. This estimate includes base growth of $0.6 million and new growth of $0.3 million. Other Categories of Undesignated Revenue Historically, the County’s other undesignated revenues grow at a modest level annually. For FY 22, all other categories of undesignated revenue are expected to increase by $0.7 million. The County is expected to see a decrease in merchants capital of $0.2 million and a decrease in public service corporation taxes of $0.1 million. The County expects machinery and tools revenues and mobile home revenues to stay relatively flat. Delinquent taxes are estimated to increase by $0.6 million based on trend and aircraft taxes to increase by $0.1 million. Added as a new revenue source for FY 23 is $0.1 million in cigarette tax revenue. All other categories of undesignated revenue in total are estimated to increase by $0.2 million. Machinery and tools is a tax on businesses at $1.82 per $100 in value, which is assessed at 60%/50%/40%, depending on the number of years the asset has been owned. Over the last 17 years, revenue collections were relatively flat with only slight growth over the past seven fiscal years. The County estimates $3.2 million in collections for FY 22. The FY 23 estimate has been set at $3.2 million. Machinery and Tool Revenue FY 05 $6,520,107 FY 06 $6,739,095 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 $10,202,157 FY 23 $11,153,109 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..22 33..22 0 0.5 1 1.5 2 2.5 3 3.5 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 23MMiilllliioonnss REVENUE SUMMARY : 83 REVENUE SUMMARY Merchants capital is a tax on the value of inventory at $3.05 per $100 and is assessed at 20% of the actual value. From FY 07 to FY 19, merchant capital tax has been relatively flat providing $1 to $1.4 million in revenue. Since FY 20, slight increases have occurred as businesses have expanded. Based on supply issues and businesses holding less inventory, a decrease of $0.2 million is estimated for FY 23. Collections are estimated at $1.7 million for FY 22 and $1.5 million for FY 23. Merchants Capital 11..00 11..00 11..00 11..00 00..99 00..99 00..99 11..22 11..22 11..22 11..33 11..33 11..44 11..55 11..77 11..77 11..55 0.0 0.2 0.4 0.6 0.8 1.0 1.2 1.4 1.6 1.8 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 23CCoolllleeccttiioonnss ((iinn mmiilllliioonnss))Fiscal Year 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 Governor’s budget includes an additional $2,295,303 in new funding for general school operational needs. Additional state funding of $610,215 is estimated to support a 5% compensation increase for Constitutional Officers and their staff for FY 23. County Tax Rates The approved budget does not change tax rates from FY 22 to FY 23, including the approved real estate rate of 89 cents. All tax rates are per $100 of assessed value. County Tax Rates FY 22 FY 23 Real Estate Tax $0.89/100 $0.89/100 Personal Property $2.55/100 $2.55/100 Machinery & Tools $1.82/100 $1.82/100 Merchants Capital $3.05/100 $3.05/100 Mobile Homes $0.89/100 $0.89/100 REVENUE SUMMARY : 84 REVENUE SUMMARY Real Estate Tax Rates As the graph denotes, the FY 23 budget uses the current real estate tax rate of 89 cents which has been the rate for the past nine years. Real Estate Tax Rates Fund Balance No General Fund balance dollars have been used to balance the FY 23 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 67 74 63 71 71 74 75 87 89 89 89 89 89 89 89 89 89 89 FY 06 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 REVENUE SUMMARY : 85 REVENUE SUMMARY between 10% and 12% of operating revenue. The County maintains a number of specific reserve funds to respond positively to unforeseen circumstances, should they arise in the current year or the next year’s budget. The County’s primary reserve is the Cash Flow Reserve, which sets aside approximately $24 million or 10.87% of the total FY 23 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. MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 REVENUE SUMMARY, APPENDIX A Revenue Estimates 89 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% GGEENNEERRAALL FFUUNNDD GENERAL PROPERTY TAXES REAL ESTATE PROPERTY TAX (DEC)36,783,011 36,981,361 37,605,281 38,694,875 1,089,594 3% REAL ESTATE PROPERTY TAX (JUNE)36,947,037 37,070,259 37,855,638 39,143,791 1,288,153 3% PERSONAL PROPERTY TAX MOTOR VEHICLES 11,610,514 11,288,609 11,767,480 13,400,668 1,633,188 14% PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES 4,754,279 4,754,279 4,754,279 4,754,279 - 0% PERSONAL PROPERTY BUSINESS FURN & FIXTURES 3,568,574 3,536,874 3,719,500 3,818,922 99,422 3% PERSONAL PROPERTY COMPUTER EQUIPMENT 461,614 431,036 437,787 533,452 95,665 22% PERSONAL PROPERTY MOBILE HOMES TAX 176,614 179,886 178,720 186,827 8,107 5% AIRCRAFT TAX 24,846 22,056 29,530 86,302 56,772 192% MACHINERY & TOOLS TAX 3,170,706 3,078,075 3,191,966 3,230,777 38,811 1% MERCHANTS CAPITAL TAX 1,558,773 1,663,371 1,730,547 1,504,545 (226,002) -13% PUBLIC SERVICE CORP TAXES RE & PP (DEC)1,257,880 1,296,520 1,274,588 1,224,260 (50,328) -4% PUBLIC SERVICE CORP TAXES RE (JUNE)1,248,528 1,193,842 1,262,655 1,214,753 (47,902) -4% DELINQUENT PROP TAX 2,200,000 4,081,780 2,200,000 2,760,502 560,502 25% ROLLBACK TAXES 15,000 26,664 15,000 15,000 - 0% PRE-PAID & OTHER PROPERTY TAXES - 643,110 - - - - PENALTY ALL PROP TAX 450,000 587,646 450,000 500,000 50,000 11% INTEREST ALL PROP TX 250,000 394,172 250,000 300,000 50,000 20% ADMIN FEE-DELINQ TP 81,000 25,242 81,000 81,000 - 0% SUBTOTAL GENERAL PROPERTY TAXES 104,558,376 107,254,781 106,803,971 111,449,953 4,645,982 4% OTHER LOCAL TAXES 02 412101 LOCAL SALES AND USE TAX 10,301,540 10,701,631 10,202,157 11,153,109 950,952 9% 02 412201 CONSUMER UTILITY TAX 675,000 694,240 690,000 699,000 9,000 1% 02 412202 CONSUMER UTILITY TAX - 177 18,000 18,805 18,000 18,000 - 0% 02 412401 TELECOMMUNICATIONS TAX 835,000 771,295 795,000 716,000 (79,000) -10% 02 412501 UTILITY LICENSE TAX 18,000 18,414 18,000 18,000 - 0% 02 412503 CONSUMPTION TAX 107,000 106,045 101,000 106,000 5,000 5% 02 412504 CONSUMPTION TAX - 177 6,000 6,112 6,000 6,000 - 0% 02 412601 MOTOR VEHICLE LICENSE 800,000 806,322 800,000 800,000 - 0% 02 412701 BANK STOCK TAX 40,000 43,987 40,000 40,000 - 0% 02 412801 RECORDATION TAX 790,000 1,333,965 790,000 876,000 86,000 11% 02 412802 ADDITIONAL TAX ON DEEDS 210,000 325,119 210,000 224,000 14,000 7% 02 412901 TRANSIENT OCCUPANCY TAX 5,000 14,519 5,000 20,000 15,000 300% 02 412902 TRANSIENT OCCUPANCY TAX - 177 30,000 42,819 30,000 80,000 50,000 167% 02 412905 MEALS TAX 295,000 220,889 250,000 230,000 (20,000) -8% SUBTOTAL OTHER LOCAL TAXES 14,130,540 15,104,163 13,955,157 14,986,109 1,030,952 7% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET Page 1 90 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET OTHER UNDESIGNATED REVENUE 02 413305 LAND TRANSFER FEE 2,400 2,505 2,400 2,400 - 0% 02 414101 COURT FINES & FORFEITURES 70,000 32,470 50,000 50,000 - 0% 02 415102 INTEREST ON CHECKING 895,999 1,021,234 113,268 142,553 29,285 26% 02 415201 RENTAL OF PROPERTY 171,984 171,984 171,984 171,984 - 0% 02 415207 SALE OF SURPLUS/SALVAGE - 25,974 - - - - 02 416608 RETURNED CHECK - 1,512 - - - - 02 419108 RECOVERED COSTS - 23,812 - - - - 02 422103 MOTOR VEHICLE CARRIER TAX 137,000 133,835 133,000 129,000 (4,000) -3% 02 422105 MOBILE HOME TITLING TAX 65,000 142,644 65,000 65,000 - 0% 02 422109 4% CAR RENTAL TAX 47,000 47,320 45,000 45,000 - 0% 02 422112 PYMNT IN LIEU OF TX-PARKS 53,000 55,635 53,000 53,000 - 0% 02 412910 CIGARETTE TAX - - - 100,000 100,000 - 02 422120 GAMES OF SKILL - 66,384 - - 02 433295 MINERAL ROYALTIES - 253 - - - - SUBTOTAL OTHER UNDESIGNATED REVENUE 1,442,383 1,725,562 633,652 758,937 125,285 20% GENERAL FUND BALANCE 02 451203 (TO)FROM UNDESIGNATED FUND BAL 10,522,590 - - - - - 02 451205 (TO)FROM DESIG FUND BALANCE 1,722,719 - - - - - SUBTOTAL GENERAL FUND BALANCE 12,245,309 - - - - - TOTAL UNDESIGNATED REVENUE 132,376,608 124,084,506 121,392,780 127,194,999 5,802,219 5% DESIGNATED RESOURCES BOARD OF SUPERVISORS 02100 419108 RECOVERED COSTS - - - - - - COUNTY ADMINISTRATION 02110 419108 RECOVERED COSTS 37,000 28,248 25,000 38,000 13,000 52% 02115 419108 RECOVERED COSTS - 1,495 15,000 15,000 - 0% COUNTY ATTORNEY 02120 419108 RECOVERED COSTS - - - - - - Page 2 91 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET FINANCIAL SERVICES 02130 419108 RECOVERED COSTS 70,000 73,156 70,000 70,000 - 0% INSURANCE 02132 419108 RECOVERED COSTS - 109,967 - - - - INFORMATION TECHNOLOGY 02140 419108 RECOVERED COSTS - 405 - - - - COMMISSIONER OF REVENUE-COMP 02150 423100 SHARED EXPENSES 235,505 233,968 240,624 261,319 20,695 9% ASSESSMENT - COUNTY 02152 413304 LAND USE APPLICATION FEE 1,800 1,624 1,800 1,800 - 0% 02152 419108 RECOVERED COSTS - 1,235 - - - - TREASURER - COMP BD 02160 423100 SHARED EXPENSES 201,756 198,893 206,302 223,140 16,838 8% TREASURER - COLLECTIONS 02162 416010 FEES 24,000 2,709 24,000 24,000 - 0% ELECTORAL BOARD 02170 419108 RECOVERED COSTS 5,500 6,413 - - - - 02170 423100 SHARED EXPENSES 49,694 54,318 49,694 80,009 30,315 61% INTERNAL SERVICES 02180 415212 MILEAGE - - - - - - 02180 415209 PROCEEDS FROM RESALE - - - - - - 02180 415211 SALE OF PHOTOCOPIES - - - - - - 02180 419108 RECOVERED COSTS - - - - - - 02180 419107 GARAGE CHARGES INTERNAL - - - - - - Page 3 92 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET 02180 419111 VEHICLE MAINTENANCE - - - - - - 02180 419112 CANTEEN FUND - - - - - - COMMONWEALTH ATTORNEY 02200 416011 J&D DELINQUENT COLLECTIONS 1,417 2,436 1,417 1,417 - 0% 02200 416012 GENERAL DISTRICT BBURG DEL COLLECTIONS 1,371 332 1,371 1,371 - 0% 02200 416013 GENERAL DISTRICT CBURG DEL COLLECTIONS 36,022 19,110 36,022 36,022 - 0% 02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 48,916 34,822 48,916 48,916 - 0% 02200 424401 DOMESTIC VIOLENCE 45,000 43,550 45,000 - (45,000) -100% 02200 419104 CONFISCATIONS 5,392 6,870 - - - - 02200 423100 SHARED EXPENSES 720,676 717,848 746,273 826,326 80,053 11% 02200 423200 COMMONWEALTH ATT'Y FEES 8,428 6,742 8,428 8,428 - 0% CIRCUIT COURT 02210 416016 JUDGE'S SECRETARY SALARY 7,500 7,500 7,500 7,500 - 0% 02210 419108 RECOVERED COSTS 3,000 3,000 - - - - 02210 419122 JURYREIM 1,607 6,345 - - - - GENERAL DISTRICT COURT 02220 414204 COURTHOUSE MAINTENANCE FEES - 1 - - - - 02221 419108 RECOVERED COSTS - 470 - - - - JUVENILE AND DOMESTIC RELATIONS COURT 02230 419108 RECOVERED COSTS - 223 - - - - CIRCUIT COURT CLERK 02250 416010 FEES 47,600 58,130 47,600 47,600 - 0% 02250 410107 JURY FEES - - - - - - 02250 419108 RECOVERED COSTS 10,361 10,361 49,361 12,000 (37,361) -76% 02250 423100 SHARED EXPENSES 448,045 445,106 484,422 561,725 77,303 16% SHERIFF - COMP BOARD 02310 419108 RECOVERED COSTS - 3,254 - - - - 02310 423100 SHARED EXPENSES 4,317,374 4,260,785 4,482,146 5,013,456 531,310 12% 02310 424415 LOCAL JAIL BLOCK GRANT 139,074 133,463 139,074 139,074 - 0% Page 4 93 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET SHERIFF - COUNTY 02320 412301 E-911 TAX - - - - - - 02320 414200 COURTHOUSE SECURITY FEE 140,000 122,498 140,000 155,000 15,000 11% 02320 414206 JAIL FEES 8,000 4,782 8,000 8,000 - 0% 02320 414207 JAIL - NONCONSECUTIVE DAYS 50 (53) 50 50 - 0% 02320 414208 DNA FEE 500 973 500 500 - 0% 02320 415103 INTEREST ON SAVINGS 140 12 140 140 - 0% 02320 416010 FEES 4,137 4,137 4,137 4,137 - 0% 02320 419104 CONFISCATIONS 2,959 5,650 - - - - 02320 419105 JAIL INMATE TELEPHONE 7,000 10,445 7,000 7,000 - 0% 02320 419106 INMATE MEDICAL REIMBURSEMENT 800 260 800 800 - 0% 02320 419108 RECOVERED COSTS 103,000 115,846 103,000 103,000 - 0% 02320 419114 PRISONER/BOARDING 800 2,200 800 800 - 0% 02320 419115 FINGERPRINTING 800 2,379 800 800 - 0% 02320 419123 HEM DRUG TESTING 7,000 2,685 7,000 7,000 - 0% 02320 419124 HEM MONITORING 30,000 21,653 30,000 30,000 - 0% 02320 419125 HEM CONNECTION 2,500 1,905 2,500 2,500 - 0% 02320 414209 BACKGROUND 33,250 48,616 33,250 33,250 - 0% 02320 424404 FEDERAL CONFISCATIONS - - - - - - 02320 424460 WIRELESS 911 - - - - - - 02324 419108 RECOVERED COSTS - 10,000 - - - - 02323 416158 DONATIONS - - - - - - FIRE AND RESCUE 02330 419108 RECOVERED COSTS - - - - - - 02330 416158 DONATIONS - - - - - - ANIMAL CARE AND ADOPTION 023401 416158 DONATIONS 214,109 50,384 174,109 174,109 - 0% 023401 413100 FEES 80,000 176,482 80,000 98,500 18,500 23% 023401 416165 PRIVATE GRANTS - 15,500 - - - - 023401 419108 RECOVERED COSTS - - - - - - ANIMAL CONTROL 02340 413100 ANIMAL LICENSES - (75) - - - - 02340 413101 DOG & CAT STERILIZATION - 2,065 - - - - Page 5 94 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET GENERAL SERVICES 02400 414204 COURTHOUSE MAINTENANCE FEES 40,000 20,183 40,000 40,000 - 0% 02400 414205 HHS MAINTENANCE FEES 11,665 16,800 11,665 11,665 - 0% 02400 419108 RECOVERED COSTS 171,379 157,439 171,379 171,379 - 0% 02400 419110 HEALTH & HUMAN SVCS UTILITIES 81,330 60,741 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 5,700 - 5,700 5,700 - 0% 02410 424407 LITTER CONTROL GRANT 16,450 28,971 16,450 16,450 - 0% ENGINEERING/ENVIRONMENTAL SVC 02400 413308 BUILDING PERMITS 103,771 145,175 103,771 103,771 - 0% 02400 413309 OCCUPANCY PERMITS 950 375 950 950 - 0% 02400 413310 ELECTRICAL PERMITS 24,620 26,784 24,620 24,620 - 0% 02400 413311 MECHANICAL PERMITS 15,800 15,950 15,800 15,800 - 0% 02400 413312 PLUMBING PERMITS 15,340 15,154 15,340 15,340 - 0% 02400 413323 MANUFACTURED HOUSING PERMITS 6,000 7,177 6,000 6,000 - 0% 02400 413325 REINSPECTION PERMITS 1,320 2,300 1,320 1,320 - 0% 02420 413324 SOIL EROSION PERMITS 24,970 28,535 24,970 24,970 - 0% 02420 419108 RECOVERED COSTS - - - - - - 024290 413317 LAND DISTURBANCE FEE - - - - - - 024290 413327 STORMWATER FEES 26,935 21,078 21,385 21,385 - 0% CHILDREN'S SERVICES ACT 02510 419108 RECOVERED COSTS 25,053 93,010 - - - - 02510 424445 CHILDREN'S SERVICES ACT 1,172,162 1,092,383 1,162,784 1,162,784 - 0% HUMAN SERVICES 02520 419458 CSA ADMINISTRATION 12,000 - 12,000 12,000 - 0% 02520 416158 DONATIONS 1,000 8,862 - - - - 25202 433107 R.S.V.P. GRANT 61,043 61,043 56,043 56,043 - 0% 25205 413300 USER FEES - - - - - - Page 6 95 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET 25205 419108 RECOVERED COSTS - - - - - - 25205 416156 FLOYD CONTRIBUTION - - - - - - 25205 424412 VJCCCA GRANT 49,392 49,393 49,392 49,392 - 0% SOCIAL SERVICES 02540 419108 RECOVERED COSTS 70,000 182,765 70,000 70,000 - 0% 02540 424102 PUBLIC ASSISTANCE PAYMENTS 5,312,006 5,280,468 4,984,902 5,562,137 577,235 12% 02540 434402 FEDERAL PASS THROUGH 302,557 218,995 302,557 370,417 67,860 22% PARKS AND RECREATION 27001 415201 PROPERTY RENTAL 3,830 3,050 3,830 3,830 - 0% 27001 419108 RECOVERED COSTS - - - - - - 27002 416010 ADULT EDUCATION FEES 1,000 279 1,000 1,000 - 0% 27004 416010 SWIMMING POOL FEES 72,000 28,944 72,000 72,000 - 0% 27005 416010 SENIOR EDUCATION FEES 500 2,475 500 500 - 0% 27006 416010 ATHLETIC FEES 34,600 10,791 34,600 34,600 - 0% 27007 416010 COMMUNITY RECREATION FEES - 624 - - - - 27008 416010 SENIOR TOUR FEES 16,500 316 16,500 16,500 - 0% 27009 416010 OUTDOOR RECREATION FEES 8,000 3,102 8,000 8,000 - 0% 27010 416010 SPECIAL PROGRAMS 500 - 500 500 - 0% 27011 416010 SUMMER FEES 28,700 31,700 28,700 28,700 - 0% 27012 416158 FUNDRAISING - - - - - - 27014 416168 SCHOLARSHIP 500 2,083 500 500 - 0% 27016 416010 MEADOWBROOK SENIOR PROGRAMS - - - - - - REGIONAL LIBRARY 02710 415211 SALE OF PHOTOCOPIES 25,000 6,865 8,500 12,000 3,500 41% 02710 416010 SALE OF PASSPORTS 8,000 7,280 4,000 12,000 8,000 200% 02710 416151 LIBRARY FINES 25,000 2,763 3,000 - (3,000) -100% 02710 416152 LIBRARY FEES 6,700 2,757 1,700 3,750 2,050 121% 02710 416156 FLOYD CONTRIBUTION 79,821 79,821 79,821 83,888 4,067 5% 02710 416159 BLACKSBURG CONTRIBUTION 15,000 15,001 15,000 15,000 - 0% 02710 416160 CHRISTIANSBURG CONTRIBUTION 15,000 15,000 15,000 15,000 - 0% 02710 419108 RECOVERED COSTS - 1,302 - - - - 02710 424409 STATE LIBRARY GRANT 225,285 249,744 247,298 245,376 (1,922) -1% 02710 416158 DONATIONS - 22,135 - - - - PLANNING & GIS 02800 413307 REZONING AND SUBDIVISION PERMT 5,447 8,315 5,427 5,427 - 0% Page 7 96 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET 02800 413314 SITE PLAN REVIEW 7,500 2,400 7,500 7,500 - 0% 02801 413315 ZONING PERMIT 11,980 16,910 11,980 11,980 - 0% 02800 413316 TECHNOLOGY FEE 22,000 19,141 22,000 22,000 - 0% 02800 413340 SUBDIVISION REVIEW MAJOR PRE 1,050 - 1,050 1,050 - 0% 02800 413333 SUBDIVISON REVIEW MAJOR 1,625 610 1,625 1,625 - 0% 02800 413334 SUBDIVISION REVIEW MINOR 1,825 3,380 1,825 1,825 - 0% 02800 413335 SUBDIVISION REVIEW BL 1,500 1,395 1,500 1,500 - 0% 02800 416161 SALE OF MAPS, ORDINANCES 500 362 520 520 - 0% 02800 413301 AUTOMOBILE GRAVEYARD LICENSE - 3,900 - - - - 02800 419108 RECOVERED COSTS 2,648 2,905 - - - - ECONOMIC DEVELOPMENT 02810 419108 RECOVERED COSTS - - - - - - 02810 424500 GOVERNOR'S OPPORTUNITY - - - - - - OTHER AGENCIES 02910 422113 EXTENSION OFFICE REIMBURSEMENT - - - - - - 02910 WIRELESS 911 REVENUE - - - - - - 02910 419108 RECOVERED COSTS - - - - - - SPECIAL CONTINGENCIES 029601 419108 STATE SCHOOL REVENUE(DEFERRED $)- - - - - - TOTAL DESIGNATED 15,297,037 15,171,552 15,115,770 16,494,213 1,378,443 9% TTOOTTAALL GGEENNEERRAALL FFUUNNDD RREESS OOUURRCCEESS 114477,,667733,,664455 113399,,225566,,005577 113366,,550088,,555500 114433,,668899,,221122 77,,118800,,666622 55%% LLAAWW LL IIBBRRAARRYY 03 415102 INTEREST ON INVESTMENTS 1,000 20 1,000 1,000 - 0% 03 416010 FEES 14,000 6,385 14,000 14,000 - 0% 03 451204 FUND BALANCE 2,600 - 2,600 2,600 - 0% TTOOTTAALL LLAAWW LLIIBBRRAA RRYY 1177,,660000 66,,440066 1177,,660000 1177,,660000 -- 00%% SS CCHHOOOOLL OOPP EERRAA TTIINNGG FFUUNNDD LOCAL DESIGNATED RESOURCES 09 415201 RENTS 50,000 37,817 50,000 50,000 - 0% 09 416121 TUITION - PRIVATE SOURCES - - - - - - Page 8 97 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET 09 416202 SPECIAL FEES - - - - - - 09 416125 TRANSPORTATION OF PUPILS 25,000 14,498 25,000 25,000 - 0% 09 418128 REIMBURSEMENTS - AFTER SCHOOL PROGRAM - 183,477 300,000 300,000 - 0% 09 418129 REIMBURSEMENTS - PAYROLL 75,000 78,376 75,000 75,000 - 0% 09 418301 OTHER REBATES AND REFUNDS 50,000 51,850 50,000 50,000 - 0% 09 418302 E-RATE UNIVERSAL SERVICE DISCOUNTS 622,067 622,067 158,938 158,938 - 0% 09 418910 INSURANCE ADJUSTMENTS - 8,079 - - - - 09 418992 RECOVERED COSTS 55,000 48,730 60,000 60,000 - 0% 09 418993 DONATIONS 35,950 52,500 - - - - 09 440405 OTHER STATE AID - - - - - - 09 418994 BENEFITS OTHER STATE AGENCIES - - - - - - 09 418905 SALE OF SUPPLIES 5,000 9,274 5,000 5,000 - 0% 09 418908 SALE OF SCHOOL BUSES 5,000 10,095 5,000 5,000 - 0% 09 418909 SALE OF EQUIPMENT 3,500 - 3,500 3,500 - 0% 09 418992 OTHER FUNDS - 1,003,035 09 419126 RESTITUTION - 889 - - - - 09 419127 REIMBURSEMENTS HR 5,000 10,367 - - - - 09 419129 REIMBURSEMENTS OTHER 300,000 150 - - - - 09 419101 TUITION-OTHER LOCALITY - - - - - - SUBTOTAL LOCAL DESIGNATED RESOURCES 1,231,517 2,131,203 732,438 732,438 - 0% DESIGNATED STATE REVENUE 09 422111 STATE RECORDATION TAX 250,000 - - - - - STATE SOQ 09 424201 STATE SALES TAX 12,809,786 13,562,327 12,075,291 14,759,385 2,684,094 22% 09 424202 BASIC STATE AID - SOQ 29,612,287 28,095,674 29,109,860 28,954,457 (155,403) -1% 09 424204 REMEDIAL SUMMER 16,990 - 21,986 - (21,986) -100% 09 424205 FOSTER CARE 97,673 - - - - - 09 424207 GIFTED EDUCATION SOQ 307,220 296,558 299,427 303,957 4,530 2% 09 424208 REMEDIAL EDUCATION SOQ 762,141 755,812 742,810 768,183 25,373 3% 09 424210 TEXTBOOKS 634,941 612,905 618,835 731,598 112,763 18% 09 424212 SPECIAL EDUCATION SOQ 3,485,763 3,364,792 3,397,346 3,277,213 (120,133) -4% 09 424217 VOCATIONAL EDUCATION SOQ 779,866 752,801 760,084 442,120 (317,964) -42% 09 424221 FICA INSTRUCTIONAL SOQ 1,790,146 1,716,614 1,744,739 1,751,900 7,161 0% 09 424267 ENGLISH-2ND LANGUAGE 374,265 320,029 292,069 313,483 21,414 7% 09 424222 GROUP LIFE 124,070 119,764 120,922 121,583 661 1% 09 424225 RETIREMENT 4,165,191 4,003,532 4,065,299 4,089,608 24,309 1% SUBTOTAL STATE SOQ 54,960,339 53,600,808 53,248,668 55,513,487 2,264,819 4% Page 9 98 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET INCENTIVE PROGRAMS 09 424276 EDUCATIONAL TECHNOLOGY 570,000 581,870 570,000 570,000 - 0% 09 AT RISK MONIES 286,857 811,911 639,919 852,157 212,238 33% 09 COMPENSATION SUPPLEMENT 1,887,480 - 650,761 1,797,651 1,146,890 176% 09 VA PRESCHOOL INITIATIVE - 688,343 792,761 846,391 53,630 7% 09 NO LOSS FUNDING - 1,400,701 2,054,001 - (2,054,001) -100% 09 COMMUNITY ADD ON FUNDING 130,391 111,671 62,500 - (62,500) -100% 09 GAMES OF SKILL - - - - - - 09 EARLY READING SPECIALISTS - - - 44,745 44,745 - 09 440874 LEARNING FUNDING - 275,124 - - - - SUBTOTAL INCENTIVE PROGRAMS 2,874,728 3,869,620 4,769,942 4,110,944 (658,998) -14% STATE CATEGORICAL 09 440220 OTHER CATEGORICAL - - - - - - 09 440261 VIRTUAL ADVANCE PLACEMENT - - - - - - 09 424246 SPECIAL EDUCATION HOMEBOUND 42,396 21,017 21,228 20,399 (829) -4% 09 424247 SPECIAL EDUCATION HOSPITAL 563,518 514,049 456,548 571,252 114,704 25% 09 440259 SPECIAL EDUCATION FOSTER CARE - - - - - - 09 440248 SPECIAL EDUCATION REGL - 199,687 - - - - SUBTOTAL STATE CATEGORICAL 605,914 734,753 477,776 591,651 113,875 24% LOTTERY FUNDED PROGRAMS 09 424205 FOSTER CARE 164,325 161,256 118,178 173,233 55,055 47% 09 424211 ISAEP/GED FUNDING 16,772 16,773 16,772 16,465 (307) -2% 09 424218 VOCATIONAL EDUCATION 123,393 103,508 98,217 161,538 63,321 64% 09 424210 TEXTBOOKS - - - - - - 09 424223 ALGEBRA READINESS SOL 103,236 103,883 106,000 103,174 (2,826) -3% 09 424228 READING INTERVENTION 232,303 216,187 218,327 309,182 90,855 42% 09 424265 AT RISK - - 468,100 752,915 284,815 61% 09 424272 ALTERNATIVE EDUCATION 159,632 320,651 164,265 172,853 8,588 5% 09 424273 SUPP SUPPORT - - - - - - 09 424275 REDUCE K-3 CLASSES 963,742 894,146 903,089 890,456 (12,633) -1% 09 424281 AT RISK FOUR YEAR OLDS - - - - - - 09 424290 TEACHER MENTOR 6,530 10,356 10,356 7,209 (3,147) -30% 09 424416 PROJECT GRADUATION REGIONAL 9,956 9,999 9,999 - (9,999) -100% 09 INFRASTRUCTURE AND OPERATIONS PER PUPIL - - 2,243,391 2,240,816 (2,575) 0% 09 PROJECT GRADUATION/SENIOR YEAR - - 164,325 12,936 (151,389) -92% 09 440400 NATIONAL BOARD CERTIFICATION 40,000 40,000 - - - - 09 440233 LOTTERY 1,862,938 2,378,271 - - - - 09 440234 BENEFIT/OSA - 3,300 - - - - 09 440243 OSF CADR - 290 - - - - Page 10 99 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET 09 440253 VOC EQUIP - 65,956 - - - - 09 440248 SPECIAL EDUCATION REGL 255,849 SUBTOTAL LOTTERY FUNDED PROGRAMS 3,682,827 4,324,576 4,521,019 5,096,626 575,607 13% DEFERRED STATE REVENUE 09 DEFERRED STATE REVENUE - - - - - - SUBTOTAL DEFERRED STATE REVENUE - - - - - - SUBTOTAL STATE DESIGNATED REVENUE 62,373,808 62,529,756 63,017,405 65,312,708 2,295,303 4% DESIGNATED FEDERAL REVENUE 09 433201 ADULT BASIC EDUCATION - - - - - - 09 433202 FAMILY LITERACY/CHAPTER I 1,805,325 1,957,561 1,805,325 1,805,325 - 0% 09 433205 ESEA IV-C 111,974 100,334 111,974 111,974 - 0% 09 433206 GAPS EDUCATION - - - - - - 09 433208 FOREST RESERVE FUNDS 2,500 19,318 2,500 2,500 - 0% 09 433209 JOB PARTNERSHIP TR. ACT - - - - - - 09 433211 MEDICAID REIMBURSEMENTS 160,000 493,913 160,000 160,000 - 0% 09 433212 TITLE III 41,931 72,534 41,931 41,931 - 0% 09 433214 HOMELESS FUNDING 44,000 55,333 44,000 44,000 - 0% 09 433215 FEDERAL STIMULUS FUNDING 3,338,965 3,399,873 - - - - 09 433216 ARRA84.386 - - - - - - 09 433217 ARRA84.389 - - - - - - 09 433218 ARRA84.391 - - - - - - 09 433219 SPECIAL EDUCATION-P.L. 94-141 2,076,833 2,275,923 2,076,833 2,076,833 - 0% 09 433224 VOCATIONAL EDUC-CATEGORICAL 169,951 168,867 169,951 169,951 - 0% 09 433226 EESA PL 98-377 TITLE II 299,804 315,776 299,804 299,804 - 0% 09 433228 DRUG FREE SCHOOL PAYMENTS - - - - - - 09 433290 AWARE FUNDING - - - - - - 09 433290 OTHER FEDERAL FUNDS-DQE 53,967 60,184 53,967 53,967 - 0% 09 433234 DETENTION HOME READING PROGRAM - - - - - - 09 433236 CARES CRF 500,000 500,000 - - - - 09 434377 SIG 10,486 23,999 SUBTOTAL FEDERAL DESIGNATED 8,615,736 9,443,617 4,766,285 4,766,285 - 0% TRANSFERS (TO) FROM OTHER FUNDS 09 451100 TRANSFER FROM GENERAL FUND 59,339,786 53,690,890 53,877,273 55,977,273 2,100,000 4% TOTAL TRANSFERS 59,339,786 53,690,890 53,877,273 55,977,273 2,100,000 4% TTOOTTAALL SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD RREESS OO UURRCCEESS 113311,,556600,,884477 112277,,779955,,446655 112222,,339933,,440011 112266,,778888,,770044 44,,339955,,330033 44%% Page 11 100 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET SS CCHHOOOOLL NNUUTTRRIITTIIOONN FFUUNNDD 11 416124 NUTRITION RECEIPTS 2,335,046 25,649 2,056,931 2,206,792 149,861 7% 11 416126 NUTRITION PRE - 7,463 - - - - 11 416126 NUTRITION FEES - - - - - - 11 418999 MISC FEES - 218,737 - - - - 11 424215 STATE AID SCHOOL FOOD PROGRAM 107,473 45,143 66,543 60,988 (5,555) -8% 11 433213 FEDERAL AID-SCH FOOD PROGRAM 2,785,485 3,248,486 2,510,000 2,365,694 (144,306) -6% 11 415102 INTEREST - 2 - - - - TTOOTTAALL SS CCHHOOOOLL NNUUTTRRIITTIIOONN FFUUNNDD 55,,222288,,000044 33,,554455,,448800 44,,663333,,447744 44,,663333,,447744 -- 00%% SS CCHHOOOOLL CCAA PP IITTAA LL PPRROO JJEECC TTSS FFUUNNDD 19 451100 TRANSFER FROM GENERAL FUND 2,146,173 2,146,173 2,195,645 2,259,973 64,328 3% 19 TRANSFER FROM DEBT SERVICE FUND - - - - - - 19 415108 INTEREST - 52,524 - - - - 19 OTHER REVENUE/FUND BALANCE - - - - - - TTOOTTAALL SS CCHHOOOOLL CCAAPPIITTAALL PPRROOJJEECC TTSS FFUUNNDD 22,,114466,,117733 22,,119988,,669977 22,,119955,,664455 22,,225599,,997733 6644,,332288 33%% CC OO UUNNTTYY CCAA PP IITTAA LL PPRROO JJEECC TTSS FFUUNNDD 12 451110 TRANSFER FROM GENERAL FUND 6,207,452 6,207,452 3,580,645 3,644,973 64,328 2% 12 TRANSFER FROM DEBT SERVICE FUND - - 12 415108 INTEREST - - - - - - 12 419108 RECOVERED COSTS - - - - - - TTOOTTAALL CCOOUUNNTTYY CCAAPPIITTAALL PPRROOJJEECCTTSS FFUUNNDD 66,,220077,,445522 66,,220077,,445522 33,,558800,,664455 33,,664444,,997733 6644,,332288 22%% DDEEBBTT SS EERRVV IICC EE FFUUNNDD 18 415107 OTHER INTEREST - - - - - - 18 419108 QSCB2 INTEREST SUBSIDY 1,347,447 1,909,572 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 29,190 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 CAPITAL FUND - - - - - - 18 451501 DESIGNATED FUND BALANCE - 18 451100 TRANSFER FROM GENERAL FUND 22,700,165 22,162,909 22,700,165 22,700,165 - 0% Page 12 101 FY 21 REVISED FY 21 FY 22 FY 23 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CC OOUUNNTTYY OO FF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAA LL YYEEAARR 22002233 RREEVV EENNUUEE EESS TTIIMM AATTEESS FROM FY 22 BUDGET INC/(DEC) FY 23 BUDGET TTOOTTAALL DDEEBBTT SS EERRVV IICCEE FFUUNNDD 2244,,772222,,772255 2244,,669966,,881111 2244,,772222,,772255 2244,,772222,,772255 -- 00%% EEDDAA 451110 TRANSFER FROM GENERAL FUND 380,000 293,513 380,000 380,000 - 0% TTOOTTAALL EEDDAA 338800,,000000 229933,,551133 338800,,000000 338800,,000000 -- 00%% TTOOTTAALL RREESS OOUURRCC EESS AA LLLL FFUUNNDDSS ((IINNCC LLUUDDIINNGG TTRRAANNSS FFEERRSS ))331177,,993366,,444466 330033,,999999,,888822 229944,,443322,,004400 330066,,113366,,666611 1111,,770044,,662211 44%% IINNTTEERRFFUUNNDD TTRRAA NNSS FFEERRSS ((9911,,118822,,223366)) ((8844,,990099,,559977)) ((8833,,114422,,338888)) ((8855,,337711,,004444)) ((22,,222288,,665566)) 33%% GGRRAANNDD TTOOTTAALL AALL LL FFUUNNDDSS ((EEXX CCLLUUDDIINNGG IINNTTEERRFFUUNNDD TTRRAANNSS FFEERRSS ))222266,,775544,,221100 221199,,009900,,228855 221111,,228899,,665522 222200,,776655,,661177 99,,447755,,996655 44%% Page 13 MONTGOMERY COUNTY, VIRGINIA APPROVED BUDGET for fiscal year 2023 REVENUE SUMMARY, APPENDIX B Financial Policies REVENUE SUMMARY : 105 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 : 106 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 APPROVED BUDGET for fiscal year 2023 EXPENDITURE PLANS MONTGOMERY COUNTY, VIRGINIA Revenue Sharing Board of Supervisors County Administrator VOTERS Deputy County Administrator/CFO Revenue Sharing REVENUE SHARING : 109 REVENUE SHARING : 110 REVENUE SHARING Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda Approved App. 22 EXPENDITURES BY DEPARTMENT Refunds $195,000 $176,683 $195,000 $195,000 $- $195,000 $- TOTAL EXPENDITURES $195,000 $176,683 $195,000 $195,000 $- $195,000 $- REVENUE BY CLASSIFICATION Adjustment for Revenue Refunds $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $195,000 $176,683 $195,000 $195,000 $- $195,000 $- TOTAL REVENUES $195,000 $176,683 $195,000 $195,000 $- $195,000 $- REVENUE SHARING : 111 REVENUE SHARING About Payments to the City of Radford as part of a revenue sharing agreement between the County and the City are budgeted here. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semiannually to the City of Radford. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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 Added MONTGOMERY COUNTY, VIRGINIA Board of Supervisors Board of Supervisors VOTERS BOARD OF SUPERVISORS : 113 BOARD OF SUPERVISORS : 114 BOARD OF SUPERVISORS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Board of Supervisors $278,277 $231,348 $282,503 $282,655 $- $282,655 $152 TOTAL EXPENDITURES $278,277 $231,348 $282,503 $282,655 $- $282,655 $152 EXPENDITURES BY CLASSIFICATION Personal Services $162,252 $155,208 $174,123 $174,275 $- $174,275 $152 Operations & Maintenance $106,580 $66,698 $108,380 $108,380 $- $108,380 $- Capital Outlay $9,445 $9,442 $- $- $- $- $- TOTAL EXPENDITURES $278,277 $231,348 $282,503 $282,655 $- $282,655 $152 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $278,277 $231,348 $282,503 $282,655 $- $282,655 $152 TOTAL REVENUES $278,277 $231,348 $282,503 $282,655 $- $282,655 $152 BOARD OF SUPERVISORS : 115 BOARD OF SUPERVISORS About There are seven members of the Montgomery County Board of Supervisors, each elected from one of the seven geographic districts. The Board of Supervisors serves as the County’s legislative arm, with both administrative and legislative responsibilities. Terms are for four years; three or four seats are up for re-election each odd year. Board of Supervisors The Board sets the annual budget and local tax rates, enacts ordinances governing the County and its citizens, sets policies and oversees their administration. The Board also appoints members of various boards and committees, and adopts the County’s comprehensive land use plan and related ordinances. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • 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 Added MONTGOMERY COUNTY, VIRGINIA County Administration County Administrator Administration Emergency Services Human Resources Management and Budget Board of Supervisors VOTERS COUNTY ADMINISTRATION : 117 Public Information COUNTY ADMINISTRATION : 118 COUNTY ADMINISTRATION Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Administration $828,997 $803,509 $871,586 $934,766 $81,245 $1,016,011 $144,425 Emergency Services $215,072 $70,306 $206,784 $329,157 $946,736 $1,275,893 $1,069,109 Human Resources $971,106 $651,603 $468,911 $489,481 $- $489,481 $20,570 Management and Budget $- $- $248,356 $271,853 $93,512 $365,365 $117,009 Public Information $341,999 $290,248 $343,538 $371,483 $- $371,483 $27,945 TOTAL EXPENDITURES $2,357,174 $1,815,666 $2,139,175 $2,396,740 $1,121,493 $3,518,233 $1,379,058 EXPENDITURES BY CLASSIFICATION Personal Services $1,575,299 $1,427,296 $1,937,939 $2,195,504 $909,593 $3,105,097 $1,167,158 Operations & Maintenance $765,585 $370,526 $201,236 $201,236 $133,900 $335,136 $133,900 Capital Outlay $16,290 $17,844 $- $- $78,000 $78,000 $78,000 TOTAL EXPENDITURES $2,357,174 $1,815,666 $2,139,175 $2,396,740 $1,121,493 $3,518,233 $1,379,058 REVENUE BY CLASSIFICATION Local Recovered Costs $37,000 $29,742 $40,000 $53,000 $- $53,000 $13,000 TOTAL DESIGNATED REVENUE $37,000 $29,742 $40,000 $53,000 $- $53,000 $13,000 TOTAL UNDESIGNATED REVENUE $2,320,174 $1,785,924 $2,099,175 $2,343,740 $1,121,493 $3,465,233 $1,366,058 TOTAL REVENUES $2,357,174 $1,815,666 $2,139,175 $2,396,740 $1,121,493 $3,518,233 $1,379,058 COUNTY ADMINISTRATION : 119 COUNTY ADMINISTRATION About County Administration includes Administration, Emergency Services, Human Resources, Management and Budget, and Public Information. The County Administrator, appointed by and accountable to the Board of Supervisors, leads County operations. Administration The County Administrator guides and directs the day-to-day operations of County government under the authority of the Board of Supervisors and has ultimate responsibility for all phases of local government. The County Administrator is responsible for recommending policies and implementing programs for the Board of Supervisors, and for ensuring compliance with federal, state and local laws. Emergency Services The Emergency Services Department coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency management of critical incidents to include hazardous material response and mitigation. The department also provides leadership, management and oversight of the Montgomery County Fire and EMS Department. 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 clinic, worker’s compensation, employee performance evaluations, incentive programs and employee service awards. Management and Budget The Management and Budget Office develops and administers the County’s budget and Capital Improvement Program (CIP). Budget staff perform budget and financial analysis, revenue forecasting, budget monitoring, program analysis, economic analysis, and special studies on County programs. Public Information Public Information is the primary resource for information about programs and services. The office encourages citizen input into the local government process and links residents, the news media, and other groups to County government. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Achieve AAA Bond Rating AA+/AA1 AA+/AA1 AA+/AA1 Maintain Compliance with County's Adopted Financial Policies and Goals 100%100%100% COUNTY ADMINISTRATION : 120 COUNTY ADMINISTRATION Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Administration 6 7 1 Emergency Services 2 10 8 Human Resources 4 4 0 Management and Budget 2 3 1 Public Information 4 4 0 TOTAL 18 28 10 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Human Resources Revenue Adjustments – The Human Resources Department provides assistance to the New River Valley Emergency Communications Regional Authority. The authority reimburses the County for these services. Based on actual collections in FY 21, and projected collections in FY 22 and FY 23, an additional $13,000 in base revenue is added for FY 23. • Deputy Director of Emergency Medical Services for Operations (One FTE) Added to the Base Budget – 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 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, the County is expanding the Emergency Services Department with the addition of a career staffed Fire and EMS agency. The Montgomery County Fire and EMS Department will consist of a team of paid first responders who will assist volunteer agencies with call coverage as needed. $85,591 and one FTE were added off-cycle in FY 22 for a Deputy Director of Emergency Medical Services for Operations. This position has become part of the base budget for FY 23 and adds one additional FTE to the Emergency Services Department. This position will assist the Emergency Services Director and will be responsible for managing the paid emergency medical staffing and operations. 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. COUNTY ADMINISTRATION : 121 COUNTY ADMINISTRATION • $3,000 in Operations and Maintenance Funds are Added to the Management and Budget Department – In FY 22, the County transferred the budget function from the Finance Department to County Administration. At that time, $6,000 in operations and maintenance funds were moved to cover the cost of printing the budget document, basic office supplies and staff training. Based on the increased costs of producing the budget document and producing a new CIP document, an additional $3,000 is needed to cover costs in FY 23. • $5,000 is Added for Employee Engagement Initiatives –The County has a new employee engagement program that plans and coordinates activities, programs, and events for all Montgomery County employees. Fostering an organizational culture of teamwork through workplace engagement opportunities motivates employees. • $76,245 is Added for a Safety and Health Compliance Specialist Position (One FTE) – This position is added to create policies, evaluate work environments, and develop procedures to maximize work safety and minimize risk. Policies and evaluations will outline the expectations of managers, supervisors, and employees regarding safety and risk management. Duties would also include the oversight and management of on-site products requiring safety data sheets, including proper storage, disposal, and reporting. • $90,512 is Added for a Budget Analyst Position (One FTE) – To cover existing workload demands and additional responsibilities including: developing a fully funded CIP document, the development and management of a five-year plan for the operating budget, the development and management of the PSA budget, and the management of special projects (e.g. $19 million in American Rescue Plan Act (ARPA) Funds), additional support in the Management and Budget Department is needed. This position will be responsible for the development of the CIP, operating budget analysis and revenue analysis. • $946,736 is Added to Cover the Cost of Paid Emergency Medical Services – 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 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, the County is expanding the Emergency Services Department with the addition of a career staffed Fire and EMS agency. The Montgomery County Fire and EMS Department will consist of a team of paid first responders who will assist volunteer agencies with call coverage as needed. A total of $600,000 was provided off-cycle in FY 22 to begin the program. The total addendum cost for FY 23 is $946,736 and provides $742,836 for staffing expenses and $203,900 in operations and maintenance expenses ($78,000 is one-time funding for one new first responder vehicle). This new program will provide seven new full-time positions (one administrative coordinator, and six paramedics), at a cost of $534,512, and part-time funding for paramedics and basic life support providers at a cost of $208,324. One additional Deputy Director of Emergency Medical Services for Operations was added to the FY 22 base budget. In addition to staffing expenses, funding is also provided to cover medical supplies, basic operating costs, training costs, uniforms and apparel, and one new vehicle. MONTGOMERY COUNTY, VIRGINIA County Attorney Board of Supervisors VOTERS County Attorney COUNTY ATTORNEY : 123 COUNTY ATTORNEY : 124 COUNTY ATTORNEY Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT County Attorney $431,875 $406,499 $392,712 $403,822 $- $403,822 $11,110 TOTAL EXPENDITURES $431,875 $406,499 $392,712 $403,822 $- $403,822 $11,110 EXPENDITURES BY CLASSIFICATION Personal Services $359,223 $355,551 $365,645 $376,755 $- $376,755 $11,110 Operations & Maintenance $72,652 $50,948 $27,067 $27,067 $- $27,067 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $431,875 $406,499 $392,712 $403,822 $- $403,822 $11,110 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $431,875 $406,499 $392,712 $403,822 $- $403,822 $11,110 TOTAL REVENUES $431,875 $406,499 $392,712 $403,822 $- $403,822 $11,110 COUNTY ATTORNEY : 125 COUNTY ATTORNEY About The County Attorney defends or brings actions in which the County and any of its boards, officials, departments, or employees is a party. This division also drafts and prepares County ordinances, leases, bonds, deeds and contracts in which the County is a party. County Attorney The County Attorney is appointed by the Board of Supervisors. The County Attorney represents and counsels the Board of Supervisors, County boards, commissions, departments, agencies, officials and employees on all legal and civil matters involving County government. Personnel DEPARTMENT FY 22 Approved FTE FY 23 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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 Added MONTGOMERY COUNTY, VIRGINIA Finance Board of Supervisors County Administrator VOTERS Deputy County Administrator/CFO Finance Finance Purchasing FINANCE : 127 FINANCE: 128 FINANCE Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Finance $1,082,532 $989,422 $824,025 $879,295 $90,512 $969,807 $145,782 Purchasing $196,964 $192,028 $202,915 $192,178 $- $192,178 $(10,737) TOTAL EXPENDITURES $1,279,496 $1,181,450 $1,026,940 $1,071,473 $90,512 $1,161,985 $135,045 EXPENDITURES BY CLASSIFICATION Personal Services $1,093,437 $1,000,681 $839,450 $883,983 $90,512 $974,495 $135,045 Operations & Maintenance $185,084 $179,795 $187,490 $187,490 $- $187,490 $- Capital Outlay $975 $975 $- $- $- $- $- TOTAL EXPENDITURES $1,279,496 $1,181,450 $1,026,940 $1,071,473 $90,512 $1,161,985 $135,045 REVENUE BY CLASSIFICATION Local Recovered Costs $70,000 $73,156 $70,000 $70,000 $- $70,000 $- TOTAL DESIGNATED REVENUE $70,000 $73,156 $70,000 $70,000 $- $70,000 $- TOTAL UNDESIGNATED REVENUE $1,209,496 $1,108,294 $956,940 $1,001,473 $90,512 $1,091,985 $135,045 TOTAL REVENUES $1,279,496 $1,181,450 $1,026,940 $1,071,473 $90,512 $1,161,985 $135,045 FINANCE: 129 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 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 assists County departments with purchases of $5,000 or more on an as-needed basis. Formal invitations for bid and requests for proposal are developed, issued and awarded in accordance with the Virginia Public Procurement Act. Purchase orders are issued upon award of the solicitations. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Receive GFOA Certificate of Excellence in Financial Reporting Yes Yes Yes Achieve AAA Bond Rating AA+/AA1 AA+/AA1 AA+/AA1 Maintain Compliance with County's Adopted Financial Policies and Goals 100%100%100% Manage disbursement, reporting and related compliance of the American Rescue Plan funding 100%100%100% Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Finance 7 8 1 Purchasing 2 2 0 TOTAL 9 10 1 FINANCE: 130 FINANCE Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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. • $90,512 is Added for a Senior Accountant Position (One FTE) – To cover existing workload demands, additional support in the Finance Department is needed. Along with County fiscal reporting requirements, the Finance Department is the fiscal agent for the Economic Development Authority, the Public Service Authority, the New River Valley Metropolitan Planning Organization, the MBC Development Corporation, the New River Valley Emergency Communications Regional Authority, and Montgomery County Regional Tourism. Over the years, the number of entities has increased, the County has grown significantly and reporting requirements have become more stringent, without any additional internal finance staffing support. This position will support payroll, audit, and financial reporting requirements to ensure financial statements are completed in a timely manner. MONTGOMERY COUNTY, VIRGINIA Insurance Board of Supervisors County Administrator VOTERS Deputy County Administrator/CFO Finance Insurance INSURANCE : 131 INSURANCE : 132 INSURANCE Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Insurance $208,195 $179,416 $210,695 $210,695 $20,000 $230,695 $20,000 TOTAL EXPENDITURES $208,195 $179,416 $210,695 $210,695 $20,000 $230,695 $20,000 EXPENDITURES BY CLASSIFICATION Personal Services $10,640 $9,117 $10,640 $10,640 $3,960 $14,600 $3,960 Operations & Maintenance $197,555 $170,299 $200,055 $200,055 $16,040 $216,095 $16,040 Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $208,195 $179,416 $210,695 $210,695 $20,000 $230,695 $20,000 REVENUE BY CLASSIFICATION Local Recovered Costs $- $109,967 $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $109,967 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $208,195 $69,449 $210,695 $210,695 $20,000 $230,695 $20,000 TOTAL REVENUES $208,195 $179,416 $210,695 $210,695 $20,000 $230,695 $20,000 INSURANCE : 133 INSURANCE About Insurance coverage for County buildings and their contents at replacement cost value, risk management consulting services and liability insurance for County officials are paid from this division. It also covers costs associated with the County’s Risk Management Plan. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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. • $20,000 is Added for Insurance Premium Increases – Additional funding has been added to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 22 and anticipated increases for FY 23. MONTGOMERY COUNTY, VIRGINIA Information Technology Board of Supervisors County Administrator VOTERS Deputy County Administrator/CFO Information Technology INFORMATION TECHNOLOGY : 135 INFORMATION TECHNOLOGY : 136 INFORMATION TECHNOLOGY Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Information Technology $2,247,577 $2,012,252 $2,166,844 $2,207,466 $101,000 $2,308,466 $141,622 TOTAL EXPENDITURES $2,247,577 $2,012,252 $2,166,844 $2,207,466 $101,000 $2,308,466 $141,622 EXPENDITURES BY CLASSIFICATION Personal Services $1,080,288 $976,330 $1,175,528 $1,216,150 $- $1,216,150 $40,622 Operations & Maintenance $728,625 $732,418 $792,847 $792,847 $91,000 $883,847 $91,000 Capital Outlay $438,664 $303,504 $198,469 $198,469 $10,000 $208,469 $10,000 TOTAL EXPENDITURES $2,247,577 $2,012,252 $2,166,844 $2,207,466 $101,000 $2,308,466 $141,622 REVENUE BY CLASSIFICATION Local Recovered Costs $- $405 $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $405 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $2,247,577 $2,011,847 $2,166,844 $2,207,466 $101,000 $2,308,466 $141,622 TOTAL REVENUES $2,247,577 $2,012,252 $2,166,844 $2,207,466 $101,000 $2,308,466 $141,622 INFORMATION TECHNOLOGY : 137 INFORMATION TECHNOLOGY About Information Technology (IT) is responsible for the complete life-cycle support of the software applications and technology infrastructure used by County departments and offices. The IT department supports the computing technology and telecommunications in all County facilities. Information Technology IT supports over 100 systems and applications in a high availability, 24X7 environment and over 1,500 end-user devices, including PCs, laptops, printers, and phones. Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Information Technology 11.5 11.5 0 TOTAL 11.5 11.5 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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. • $65,000 is Added for Software Maintenance Service Contract Increases – Additional funding is added to cover the license increases for various hardware and software throughout the County. This increase includes upgrades to cybersecurity systems ($16,000), infrastructure and operations systems ($16,000), website and citizen services software ($10,000) as well as expansion of licensing for digital signature and workflow software ($18,000), and software maintenance increases for applications, such as the reassessment system ($5,000). INFORMATION TECHNOLOGY : 138 INFORMATION TECHNOLOGY • $10,000 is Added for Desktop and Laptop Computer Replacement Increases – Additional funding is added to cover the increased costs of replacing desktop and laptop computers which have increased in cost due to inflation and increased demand. • $10,000 is Added for Internet Bandwidth Expansion – Additional funding is added to cover internet bandwidth expansion necessary to meet increased user traffic. • $16,000 is Added for MUNIS Training – Additional funding is added to cover the cost of County-wide MUNIS training. MUNIS is the County’s enterprise management software program that runs financial and human resource functions. This increase would extend the PACE training program for MUNIS from five days with the Public Schools to 20 days overall. PACE training is designed to keep users current with the latest features and functions of MUNIS. • Note: $210,000 is included in the FY 23 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 VOTERS Compensation Board COMMISSIONER OF THE REVENUE : 139 COMMISSIONER OF THE REVENUE : 140 COMMISSIONER OF THE REVENUE Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Commissioner of the Revenue $616,501 $603,370 $604,072 $666,661 $- $666,661 $62,589 TOTAL EXPENDITURES $616,501 $603,370 $604,072 $666,661 $- $666,661 $62,589 EXPENDITURES BY CLASSIFICATION Personal Services $600,123 $589,196 $598,997 $661,586 $- $661,586 $62,589 Operations & Maintenance $5,075 $4,259 $5,075 $5,075 $- $5,075 $- Capital Outlay $11,303 $9,915 $- $- $- $- $- TOTAL EXPENDITURES $616,501 $603,370 $604,072 $666,661 $- $666,661 $62,589 REVENUE BY CLASSIFICATION State Shared Expenses $235,505 $233,968 $240,624 $248,817 $12,502 $261,319 $20,695 TOTAL DESIGNATED REVENUE $235,505 $233,968 $240,624 $248,817 $12,502 $261,319 $20,695 TOTAL UNDESIGNATED REVENUE $380,996 $369,402 $363,448 $417,844 $(12,502) $405,342 $41,894 TOTAL REVENUES $616,501 $603,370 $604,072 $666,661 $- $666,661 $62,589 COMMISSIONER OF THE REVENUE : 141 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Process Virginia Individual Tax Returns and Tax Declarations Yes Yes Yes Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Commissioner of the Revenue 8 8 0 TOTAL 8 8 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Compensation Board Revenue Adjustments – A total of $8,193 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 22 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds are from the 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2021. COMMISSIONER OF THE REVENUE : 142 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. • $12,502 is Added to the Commissioner of the Revenue’s Compensation Board Revenue – These funds account for a 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2022. Since the County is providing a 5% compensation increase to all County funded positions in FY 23, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state. MONTGOMERY COUNTY, VIRGINIA Commissioner of the Revenue VOTERS Assessments Assessments Land Use ASSESSMENTS : 143 Commissioner of the Revenue - Assessments ASSESSMENTS : 144 ASSESSMENTS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Assessments $502,319 $457,916 $497,538 $506,454 $- $506,454 $8,916 Land Use $3,900 $3,900 $3,900 $3,900 $- $3,900 $- TOTAL EXPENDITURES $506,219 $461,816 $501,438 $510,354 $- $510,354 $8,916 EXPENDITURES BY CLASSIFICATION Personal Services $449,717 $414,777 $445,636 $454,552 $- $454,552 $8,916 Operations & Maintenance $56,502 $47,038 $55,802 $55,802 $- $55,802 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $506,219 $461,816 $501,438 $510,354 $- $510,354 $8,916 REVENUE BY CLASSIFICATION Land Use Application Fee $1,800 $1,624 $1,800 $1,800 $- $1,800 $- Recovered Costs $- $1,235 $- $- $- $- $- TOTAL DESIGNATED REVENUE $1,800 $2,858 $1,800 $1,800 $- $1,800 $- TOTAL UNDESIGNATED REVENUE $504,419 $458,958 $499,638 $508,554 $- $508,554 $8,916 TOTAL REVENUES $506,219 $461,816 $501,438 $510,354 $- $510,354 $8,916 ASSESSMENTS : 145 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, administers the land use program, and mapping of real property. This department also administers the County’s real estate tax relief program for 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Assist Elderly, Disabled and Veterans with Tax Returns 947 1,081 1,081 Business Tax Assessments 4,731 4,750 4,750 Updated Real Estate Records 39,150 39,169 39,169 Identify Qualified Land Use Program Parcels 1,644 1,673 1,673 Taxable Vehicle Assessments 84,496 84,807 84,807 Assess Supplemental Proration Bills and Corrections 10,961 7,751 7,751 Personnel DEPARTMENT FY 22 Approved FTE FY 23 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 in the current fiscal year. ASSESSMENTS : 146 ASSESSMENTS • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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 Added MONTGOMERY COUNTY, VIRGINIA Treasurer - Compensation Board Treasurer VOTERS Compensation Board TREASURER - COMPENSATION BOARD : 147 TREASURER - COMPENSATION BOARD : 148 TREASURER - COMPENSATION BOARD Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Treasurer $521,750 $497,019 $503,805 $521,929 $- $521,929 $18,124 TOTAL EXPENDITURES $521,750 $497,019 $503,805 $521,929 $- $521,929 $18,124 EXPENDITURES BY CLASSIFICATION Personal Services $521,750 $497,019 $503,805 $521,929 $- $521,929 $18,124 Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $521,750 $497,019 $503,805 $521,929 $- $521,929 $18,124 REVENUE BY CLASSIFICATION State Shared Expenses $201,756 $198,893 $206,302 $212,385 $10,755 $223,140 $16,838 TOTAL DESIGNATED REVENUE $201,756 $198,893 $206,302 $212,385 $10,755 $223,140 $16,838 TOTAL UNDESIGNATED REVENUE $319,994 $298,126 $297,503 $309,544 $(10,755) $298,789 $1,286 TOTAL REVENUES $521,750 $497,019 $503,805 $521,929 $- $521,929 $18,124 TREASURER - COMPENSATION BOARD : 149 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected State Tax Payments Processed 2,970 2,933 2,933 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Treasurer 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Compensation Board Revenue Adjustments – A total of $6,083 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 22 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds are from the 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2021. TREASURER - COMPENSATION BOARD : 150 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. • $10,755 is Added to the Treasurer’s Compensation Board Revenue – These funds account for a 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2022. Since the County is providing a 5% compensation increase to all County funded positions in FY 23, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state. MONTGOMERY COUNTY, VIRGINIA Treasurer - Collections Treasurer VOTERS Collections TREASURER - COLLECTIONS : 151 TREASURER - COLLECTIONS : 152 TREASURER - COLLECTIONS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Treasurer-Collections $567,431 $466,794 $501,782 $487,938 $- $487,938 $(13,844) TOTAL EXPENDITURES $567,431 $466,794 $501,782 $487,938 $- $487,938 $(13,844) EXPENDITURES BY CLASSIFICATION Personal Services $416,495 $328,764 $365,819 $351,975 $- $351,975 $(13,844) Operations & Maintenance $133,553 $120,648 $135,963 $135,963 $- $135,963 $- Capital Outlay $17,383 $17,382 $- $- $- $- $- TOTAL EXPENDITURES $567,431 $466,794 $501,782 $487,938 $- $487,938 $(13,844) REVENUE BY CLASSIFICATION DMV Stop Fees $24,000 $2,709 $24,000 $24,000 $- $24,000 $- TOTAL DESIGNATED REVENUE $24,000 $2,709 $24,000 $24,000 $- $24,000 $- TOTAL UNDESIGNATED REVENUE $543,431 $464,085 $477,782 $463,938 $- $463,938 $(13,844) TOTAL REVENUES $567,431 $466,794 $501,782 $487,938 $- $487,938 $(13,844) TREASURER - COLLECTIONS : 153 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Real Estate Tax Bills Issues 79,281 79,052 79,052 Personal Property Bills Issued 67,710 70,414 70,414 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Treasurer-Collections 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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 Added MONTGOMERY COUNTY, VIRGINIA Electoral Board / Director of Elections Electoral Board Director of Elections ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 155 ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 156 ELECTORAL BOARD/DIRECTOR OF ELECTIONS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Electoral Bd./Dir. of Elections $595,734 $567,243 $480,599 $513,732 $54,851 $568,583 $87,984 TOTAL EXPENDITURES $595,734 $567,243 $480,599 $513,732 $54,851 $568,583 $87,984 EXPENDITURES BY CLASSIFICATION Personal Services $412,380 $402,557 $351,501 $420,654 $54,851 $475,505 $124,004 Operations & Maintenance $164,890 $156,222 $116,098 $83,078 $- $83,078 $(33,020) Capital Outlay $18,464 $8,464 $13,000 $10,000 $- $10,000 $(3,000) TOTAL EXPENDITURES $595,734 $567,243 $480,599 $513,732 $54,851 $568,583 $87,984 REVENUE BY CLASSIFICATION Local Recovered Costs $5,500 $6,413 $- $- $- $- $- State Shared Expenses $49,694 $54,318 $49,694 $80,009 $- $80,009 $30,315 TOTAL DESIGNATED REVENUE $55,194 $60,731 $49,694 $80,009 $- $80,009 $30,315 TOTAL UNDESIGNATED REVENUE $540,540 $506,512 $430,905 $433,723 $54,851 $488,574 $57,669 TOTAL REVENUES $595,734 $567,243 $480,599 $513,732 $54,851 $568,583 $87,984 ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 157 ELECTORAL BOARD/DIRECTOR OF ELECTIONS About The office of the Electoral Board/Director of Elections provides registration and election services to eligible citizens of Montgomery County. These services include supporting and training individuals and groups holding registration drives; providing in-house and high school voter registration; maintaining the Virginia Election and Registration System (VERIS); purchasing, maintaining, testing, and loading ballots on voting machines; taking and processing photo IDs for voters who do not have one; and preparing and conducting fair elections within the guidelines of Virginia Elections Laws, including Officer of Election training, processing candidate filings and petitions, printing of ballots and processing absentee votes. Electoral Board/Director of Elections The Electoral Board/Director of Elections division is committed to providing each citizen of Montgomery County with the opportunity to exercise his or her right to vote in an efficient and equitable manner. The Director of Elections registers voters, maintains voting records, and manages elections by staffing polling locations for the County’s 25 precincts. The staff conducts elections, supervises poll workers on Election Day and tallies election results. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Registered Voters 62,966 60,935 60,935 Facilitate Elections 100%100%100% Manage and Maintain Voter Equipment 100%100%100% Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Electoral Board/Dir. of Elections 4 5 1 TOTAL 4 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 in the current fiscal year. ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 158 ELECTORAL BOARD/DIRECTOR OF ELECTIONS • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Revenue Adjustments – A total of $30,315 is added to the Director of Elections’ revenue budget. These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 22 County approved budget. These extra funds are from the salary increase included in the state’s budget to bring the Director of Elections’ salary equal with local Treasurers. • ($36,020) in One–Time Funding is Reduced from the Base Budget – The total consisted of funds provided during the FY 22 Budget for the one-time costs of updated thumb drives ($9,870) and new state security requirements for electronic pollbooks and voting machines ($26,150). 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. • $54,851 is Added for a Assistant Registrar Position (One FTE) – New election laws have increased the responsibility of the Registrar. This position is added to support absentee processing, permanent absentee list processing, early voting, absentee cure processing, same day voter registration, processing pre-registrations now for persons 16 years old or older, and assisting with the additional eight hours on the first and second Saturdays added to primaries/special elections. MONTGOMERY COUNTY, VIRGINIA Commonwealth Attorney Commonwealth Attorney VOTERS Prosecution Collections COMMONWEALTH ATTORNEY : 159 COMMONWEALTH ATTORNEY : 160 COMMONWEALTH ATTORNEY Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Commonwealth Attorney- Prosecution $1,369,283 $1,309,704 $1,357,763 $1,437,804 $- $1,437,804 $80,041 Commonwealth Attorney- Collections $6,051 $- $6,227 $6,586 $- $6,586 $359 TOTAL EXPENDITURES $1,375,334 $1,309,704 $1,363,990 $1,444,390 $- $1,444,390 $80,400 EXPENDITURES BY CLASSIFICATION Personal Services $1,296,760 $1,268,898 $1,336,618 $1,417,018 $- $1,417,018 $80,400 Operations & Maintenance $77,614 $39,846 $27,372 $27,372 $- $27,372 $- Capital Outlay $960 $960 $- $- $- $- $- TOTAL EXPENDITURES $1,375,334 $1,309,704 $1,363,990 $1,444,390 $- $1,444,390 $80,400 REVENUE BY CLASSIFICATION Local Court Fees $87,726 $56,701 $87,726 $87,726 $- $87,726 $- Domestic Violence Grant $45,000 $43,550 $45,000 $45,000 $(45,000) $- $(45,000) State/Federal Confiscations $5,392 $6,870 $- $- $- $- $- State Shared Expenses $720,676 $717,848 $746,273 $786,674 $39,652 $826,326 $80,053 State Commonwealth Attorney Fees $8,428 $6,742 $8,428 $8,428 $- $8,428 $- TOTAL DESIGNATED REVENUE $867,222 $831,711 $887,427 $927,828 $(5,348) $922,480 $35,053 TOTAL UNDESIGNATED REVENUE $508,112 $477,993 $476,563 $516,562 $5,348 $521,910 $45,347 TOTAL REVENUES $1,375,334 $1,309,704 $1,363,990 $1,444,390 $- $1,444,390 $80,400 COMMONWEALTH ATTORNEY : 161 COMMONWEALTH ATTORNEY About The Commonwealth Attorney’s 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, three to four times per week in Circuit Court and two to three times per week in Juvenile and Domestic Relations Court. Prosecution This department is responsible for trying cases in Circuit Court, two General District Courts and the Juvenile and Domestic Relations Court. Through the Victim Witness Program, the office assists victims and witnesses involved in the prosecution of these cases. The office advises citizens, law enforcement agencies and magistrates regarding the interpretation of criminal law. Collections The Collections department is responsible for the collection of delinquent fines and costs from Juvenile and Domestic Relations District Court, General District Court(s) and the Circuit Court. This entails collection of reports from the Clerk’s Office, preparation and mailing of collection letters for all fines/costs not paid within 40 days, generating reports and accounting procedures. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Facilitate General District, Circuit Court and Juvenile and Domestic Relations Court Cases 100%100%100% Drug Court Graduates 0 2 0 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Commonwealth Attorney-Prosecution 13 14 1 Commonwealth Attorney-Collections 0 0 0 TOTAL 13 14 1 COMMONWEALTH ATTORNEY : 162 COMMONWEALTH ATTORNEY Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Compensation Board Revenue Adjustments – A total of $40,401 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 22 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds are from the 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2021. These funds also support one new legal assistant position (one FTE) approved by the Compensation Board for FY 22. 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. • ($45,000) in Designated Grant Revenue is Reduced from the Commonwealth Attorney’s Revenue Budget – In the past, the Commonwealth Attorney received $45,000 in grant funds to support an Assistant Commonwealth Attorney position. In the summer of 2021, DCJS announced all of those grants would end in December 2021. DCJS then modified the date and continued the grant until June 2022. After June of 2022, the grant funding will no longer be available to support this position. With this revenue reduction, the County will be fully funding the current position which was partially paid for by the grant. The increase to the County budget to cover the grant is $45,000 per year. • $39,652 is Added to the Commonwealth Attorney’s Compensation Board Revenue – These funds account for a 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2022. Since the County is providing a 5% compensation increase to all County funded positions in FY 23, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state. MONTGOMERY COUNTY, VIRGINIA Circuit Court General Assembly Circuit Court VOTERS Circuit Court Juries CIRCUIT COURT : 163 CIRCUIT COURT : 164 CIRCUIT COURT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Circuit Court $209,731 $203,910 $200,304 $213,657 $- $213,657 $13,353 Juries $32,227 $20,158 $24,400 $24,400 $- $24,400 $- TOTAL EXPENDITURES $241,958 $224,068 $224,704 $238,057 $- $238,057 $13,353 EXPENDITURES BY CLASSIFICATION Personal Services $197,151 $196,180 $189,404 $202,757 $- $202,757 $13,353 Operations & Maintenance $43,562 $26,643 $35,300 $35,300 $- $35,300 $- Capital Outlay $1,245 $1,245 $- $- $- $- $- TOTAL EXPENDITURES $241,958 $224,068 $224,704 $238,057 $- $238,057 $13,353 REVENUE BY CLASSIFICATION Local Judge's Secretary Salary $7,500 $7,500 $7,500 $7,500 $- $7,500 $- Recovered Costs $3,000 $3,000 $- $- $- $- $- Jury Reimbursement $1,607 $6,345 $- $- $- $- $- TOTAL DESIGNATED REVENUE $12,107 $16,845 $7,500 $7,500 $- $7,500 $- TOTAL UNDESIGNATED REVENUE $229,851 $207,224 $217,204 $230,557 $- $230,557 $13,353 TOTAL REVENUES $241,958 $224,068 $224,704 $238,057 $- $238,057 $13,353 CIRCUIT COURT : 165 CIRCUIT COURT About Circuit Court with two resident judges is the trial court of broadest powers in the County and handles all civil cases with claims of more than $25,000. It shares authority with the General District Court to hear matters involving claims between $4,500 and $25,000. The Circuit Court also hears all serious criminal matters involving felonies, handles family matters including divorce, and hears cases appealed from the General District Court and the Juvenile & Domestic Relations District Court. The County provides general operating expenses for each judge, funding for a legal assistant, and office furnishings for the staff. Circuit Court The Circuit Court is the principal trial court of the state and have both original and appellate jurisdiction. Juries This department provides basic operating expenses for jury services, including juror and witness compensation. Personnel DEPARTMENT FY 22 Approved FTE FY 23 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. CIRCUIT COURT : 166 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 Added MONTGOMERY COUNTY, VIRGINIA General District Court General Assembly General District Court VOTERS GENERAL DISTRICT COURT : 167 GENERAL DISTRICT COURT : 168 GENERAL DISTRICT COURT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT General District Court $27,511 $17,184 $21,711 $21,711 $- $21,711 $- TOTAL EXPENDITURES $27,511 $17,184 $21,711 $21,711 $- $21,711 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $25,011 $16,108 $21,711 $21,711 $- $21,711 $- Capital Outlay $2,500 $1,076 $- $- $- $- $- TOTAL EXPENDITURES $27,511 $17,184 $21,711 $21,711 $- $21,711 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $470 $- $- $- $- $- Local Courthouse Maintenance Fees $- $1 $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $471 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $27,511 $16,712 $21,711 $21,711 $- $21,711 $- TOTAL REVENUES $27,511 $17,184 $21,711 $21,711 $- $21,711 $- GENERAL DISTRICT COURT : 169 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. 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 that all policies and procedures are complied with as established by the Supreme Court. The General District Court holds court four days a week and staffing is comprised of a clerk and 10 deputy clerks. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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 Added MONTGOMERY COUNTY, VIRGINIA Juvenile and Domestic Relations Court General Assembly Juvenile and Domestic Relations Court VOTERS Juvenile and Domestic Relations Court Court Services JUVENILE AND DOMESTIC RELATIONS COURT : 171 JUVENILE AND DOMESTIC RELATIONS COURT : 172 JUVENILE AND DOMESTIC RELATIONS COURT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Juvenile and Domestic Relations Court $14,024 $5,589 $14,024 $14,024 $- $14,024 $- Court Services $6,500 $1,978 $6,500 $6,500 $- $6,500 $- TOTAL EXPENDITURES $20,524 $7,566 $20,524 $20,524 $- $20,524 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $20,524 $7,566 $20,524 $20,524 $- $20,524 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $20,524 $7,566 $20,524 $20,524 $- $20,524 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $223 $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $223 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $20,524 $7,343 $20,524 $20,524 $- $20,524 $- TOTAL REVENUES $20,524 $7,566 $20,524 $20,524 $- $20,524 $- JUVENILE AND DOMESTIC RELATIONS COURT : 173 JUVENILE AND DOMESTIC RELATIONS COURT About The Juvenile and Domestic Relations Court has jurisdiction over all proceedings involving minors, children in need of services, and children who have been abused or neglected. This division also provides probation, counseling and rehabilitation services to children and their families. Juvenile and Domestic Relations Court This court hears cases involving adults accused of child abuse, abandonment of children, child support and visitation, custody disputes, offenses against family members, delinquency petitions, and traffic violations. This court provides entrustment agreements, court-ordered rehabilitation services, and court consent for certain medical treatments. Court Services Court Services provides probation services for the County’s Juvenile and Domestic Relations Court. The office conducts predisposition reports, processes intake complaints, and maintains an average daily population of 75 juveniles on probation. Office personnel consists of seven probation officers, one secretary and one probation supervisor. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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 Added MONTGOMERY COUNTY, VIRGINIA Magistrate General Assembly Courts VOTERS Magistrate MAGISTRATE : 175 MAGISTRATE : 176 MAGISTRATE Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Magistrate $5,000 $3,058 $5,000 $5,000 $- $5,000 $- TOTAL EXPENDITURES $5,000 $3,058 $5,000 $5,000 $- $5,000 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $4,490 $2,548 $5,000 $5,000 $- $5,000 $- Capital Outlay $510 $510 $- $- $- $- $- TOTAL EXPENDITURES $5,000 $3,058 $5,000 $5,000 $- $5,000 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $5,000 $3,058 $5,000 $5,000 $- $5,000 $- TOTAL REVENUES $5,000 $3,058 $5,000 $5,000 $- $5,000 $- MAGISTRATE : 177 MAGISTRATE About The Magistrate’s Office provides judicial services for the 27th Judicial District within Region 1. Magistrates possess regional authority and assist all districts within Region 1, which consist of the 27th, 28th, 29th, and 30th Judicial Districts. The Magistrate’s Office operates 24 hours a day, 7 days a week. Magistrate The Executive Secretary of the Supreme Court of Virginia appoints magistrates. The Magistrate’s Office conducts probable cause hearings to determine the issuance of arrest warrants, summonses, search warrants, temporary detention orders, emergency custody orders, emergency protective orders, and civil processes. Magistrates also conduct bail hearings to determine release or commitment to jail. Magistrates can accept prepayments for certain traffic infractions and pre-payable misdemeanor offenses. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Warrants, Summons, Mental Health Processes, and Emergency Protective Orders Issued 13,939 14,000 14,000 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 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 Added MONTGOMERY COUNTY, VIRGINIA Clerk of the Circuit Court Clerk of the Circuit Court VOTERS CLERK OF THE CIRCUIT COURT : 179 CLERK OF THE CIRCUIT COURT : 180 CLERK OF THE CIRCUIT COURT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Clerk of the Circuit Court $795,413 $769,435 $777,980 $814,005 $19,500 $833,505 $55,525 TOTAL EXPENDITURES $795,413 $769,435 $777,980 $814,005 $19,500 $833,505 $55,525 EXPENDITURES BY CLASSIFICATION Personal Services $733,247 $704,464 $741,050 $777,075 $- $777,075 $36,025 Operations & Maintenance $47,077 $50,096 $36,930 $36,930 $19,500 $56,430 $19,500 Capital Outlay $15,089 $14,875 $- $- $- $- $- TOTAL EXPENDITURES $795,413 $769,435 $777,980 $814,005 $19,500 $833,505 $55,525 REVENUE BY CLASSIFICATION Local Fees $47,600 $58,130 $47,600 $47,600 $- $47,600 $- Recovered Costs $10,361 $10,361 $49,361 $- $12,000 $12,000 $(37,361) State Shared Expenses $448,045 $445,106 $484,422 $534,792 $26,933 $561,725 $77,303 TOTAL DESIGNATED REVENUE $506,006 $513,597 $581,383 $582,392 $38,933 $621,325 $39,942 TOTAL UNDESIGNATED REVENUE $289,407 $255,839 $196,597 $231,613 $(19,433) $212,180 $15,583 TOTAL REVENUES $795,413 $769,435 $777,980 $814,005 $19,500 $833,505 $55,525 CLERK OF THE CIRCUIT COURT : 181 CLERK OF THE CIRCUIT COURT About The Clerk of the Circuit Court is an elected Constitutional Officer who serves as the record keeper for the County. This division serves as the repository for the Court’s records, a clearinghouse for court information, and is also responsible for maintaining records for all bench and jury trials. Clerk of the Circuit Court Clerk of the Circuit Court Division issues concealed handgun permits, subpoenas, processes court orders and collects court fees. Divorces, adoptions, legal name changes, deeds, deeds of trusts, land plats, and assignments are recorded in this office. Other public services include issuing marriage licenses, passports, notary applications; assisting with genealogy research; entering judgments; probating wills and qualifying estate executors; and scanning and imaging of documents. Personnel DEPARTMENT FY 22 Approved FTE FY 23 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Compensation Board Revenue Adjustments – A total of $50,370 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 22 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds are from the 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2021. These funds also support one new deputy court clerk position (one FTE) approved by the Compensation Board for FY 22. • Deputy Court Clerk (One FTE) Replaced in the Base Budget – In order to adequately address the large number of jury trials scheduled resulting from court closures due to the COVID-19 pandemic, $49,361 and 1 FTE were added off-cycle in FY 21. This position became part of the base budget for FY 22 and added one FTE to the Clerk of the Circuit Court. This position was funded with designated Clerk of the Circuit Court fee revenues and was funded on a temporary basis to address the current workload demands. CLERK OF THE CIRCUIT COURT : 182 CLERK OF THE CIRCUIT COURT Since the Compensation Board funded a new position in FY 22, this temporary position has been replaced by the new Compensation Board position and the $49,361 in fee revenue has been removed from the clerk’s 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. • $7,500 is Added to the Courthouse Postage Machine Budget – The courthouse postage machine is managed by the Clerk of the Circuit Court. Costs are paid centrally and then distributed to departments as postage is used. The Clerk’s budget has never had adequate funding to cover the front-end costs of the lease and initial postage costs. These funds will allow the Clerk’s budget to adequately cover the front-end costs. • $12,000 is Added to the Clerk of the Circuit Court’s Copier Budget – The Clerk of the Circuit Court provides copier services to the public. These costs are charged to the users and recovered by the Clerk’s Office. This addition is supported by $12,000 in revenue that is paid by the users. • $26,933 is Added to the Clerk of the Circuit Court’s Compensation Board Revenue – These funds account for a 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2022. Since the County is providing a 5% compensation increase to all County funded positions in FY 23, these funds provide additional revenue to the County. Each year, Compensation Board revenue is reconciled to the County approved budget when final numbers are received from the state. MONTGOMERY COUNTY, VIRGINIA Sheriff - Compensation Board Sheriff Compensation Board Civil and Court Security Field Operations Jail Block Jail Operations VOTERS SHERIFF - COMPENSATION BOARD : 183 SHERIFF - COMPENSATION BOARD : 184 SHERIFF - COMPENSATION BOARD Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Civil and Court Security $900,342 $849,557 $898,200 $980,988 $- $980,988 $82,788 Dispatching $- $- $- $- $- $- $- Jail Block $206,538 $180,224 $180,978 $176,898 $- $176,898 $(4,080) Jail Operations $2,273,514 $2,106,656 $2,341,560 $2,403,997 $- $2,403,997 $62,437 Field Operations $4,966,926 $4,816,236 $4,993,559 $5,584,534 $- $5,584,534 $590,975 TOTAL EXPENDITURES $8,347,320 $7,952,673 $8,414,297 $9,146,417 $- $9,146,417 $732,120 EXPENDITURES BY CLASSIFICATION Personal Services $7,811,922 $7,478,918 $7,878,899 $8,611,019 $- $8,611,019 $732,120 Operations & Maintenance $535,398 $473,756 $535,398 $535,398 $- $535,398 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $8,347,320 $7,952,673 $8,414,297 $9,146,417 $- $9,146,417 $732,120 REVENUE BY CLASSIFICATION Local Recovered Costs $- $3,254 $- $- $- $- $- State Shared Expenses $4,317,374 $4,260,785 $4,482,146 $4,493,083 $520,373 $5,013,456 $531,310 State Jail Block $139,074 $133,463 $139,074 $139,074 $- $139,074 $- TOTAL DESIGNATED REVENUE $4,456,448 $4,397,502 $4,621,220 $4,632,157 $520,373 $5,152,530 $531,310 TOTAL UNDESIGNATED REVENUE $3,890,872 $3,555,172 $3,793,077 $4,514,260 $(520,373) $3,993,887 $200,810 TOTAL REVENUES $8,347,320 $7,952,673 $8,414,297 $9,146,417 $- $9,146,417 $732,120 SHERIFF - COMPENSATION BOARD : 185 SHERIFF - COMPENSATION BOARD About This division is designed to show the costs shared between the state and the County for operations of the Sheriff’s Office. 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 asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division. Dispatching Dispatching functions have been moved to the New River Valley Emergency Communications Regional Authority. Jail Block This is the jail per diem sent to the County by the State for the housing and care of inmates. Funds are based on the number of inmates housed and the charges placed against them and/or their sentence. All funds are used to operate the jail as mandated by the Code of Virginia. Jail Operations This department provides for the care and security 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, and criminal apprehension. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Calls for Service 26,197 27,147 27,147 Civil Processes Served 26,558 26,558 26,558 Crash Investigations Conducted 704 726 726 Court Sessions Worked 939 996 996 SHERIFF - COMPENSATION BOARD : 186 SHERIFF - COMPENSATION BOARD Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Civil and Court Security 12 12 0 Dispatching 0 0 0 Jail Block 0 0 0 Jail Operations 25 25 0 Field Operations 62 62 0 TOTAL 99 99 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Compensation Board Revenue Adjustments – A total of $10,937 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 22 County approved budget. Each year, Compensation Board funding is reconciled to the County approved budget when final numbers are received from the state. These extra funds are from the 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2021. 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. • $520,373 is Added to the Sheriff’s Compensation Board Revenue – These funds account for a 5% across the board salary increase included in the state’s budget for locally supported positions July 1, 2022 ($224,538). Since the County is providing a 5% compensation increase to all County funded positions in FY 23, these funds provide additional revenue to the County. In addition to the 5% increase, an additional $295,835 is added to move the minimum cost of an entry level Sheriff Deputy to $42,000. Each year, Compensation Board revenue 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 VOTERS SHERIFF - COUNTY : 187 SHERIFF - COUNTY : 188 SHERIFF - COUNTY Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Civil and Court Security $637,446 $637,446 $660,327 $706,445 $- $706,445 $46,118 Dispatching $- $- $- $- $- $- $- Jail Operations $448,227 $391,278 $500,591 $466,991 $120,000 $586,991 $86,400 Field Operations $1,660,623 $1,641,288 $1,660,953 $1,834,911 $- $1,834,911 $173,958 Police Training Academy $68,198 $26,956 $57,745 $45,000 $- $45,000 $(12,745) Wireless 911 $- $- $- $- $- $- $- Support Services $598,309 $394,755 $205,229 $201,368 $- $201,368 $(3,861) Criminal Investigations $92,921 $13,853 $11,000 $6,000 $- $6,000 $(5,000) Inmate Litter Pickup $61,542 $42,871 $85,061 $98,350 $- $98,350 $13,289 Contracted Overtime $114,742 $70,414 $114,742 $120,479 $- $120,479 $5,737 Western VA Regional Jail $4,048,432 $3,017,671 $4,078,385 $4,078,385 $- $4,078,385 $- TOTAL EXPENDITURES $7,730,440 $6,236,533 $7,374,033 $7,557,929 $120,000 $7,677,929 $303,896 EXPENDITURES BY CLASSIFICATION Personal Services $2,018,194 $1,911,387 $1,955,479 $2,139,375 $- $2,139,375 $183,896 Operations & Maintenance $4,746,005 $3,498,869 $4,404,667 $4,332,208 $120,000 $4,452,208 $47,541 Capital Outlay $966,241 $826,276 $1,013,887 $1,086,346 $- $1,086,346 $72,459 TOTAL EXPENDITURES $7,730,440 $6,236,533 $7,374,033 $7,557,929 $120,000 $7,677,929 $303,896 REVENUE BY CLASSIFICATION Local E 911 Tax $- $- $- $- $- $- $- Project Life Saver $2,000 $- $2,000 $2,000 $- $2,000 $- Interest $140 $12 $140 $140 $- $140 $- Local Fees $4,137 $4,137 $4,137 $4,137 $- $4,137 $- Courthouse Security Fees $140,000 $122,498 $140,000 $155,000 $- $155,000 $15,000 Jail Non Con. $50 $(53) $50 $50 $- $50 $- State Confiscations $2,959 $5,650 $- $- $- $- $- Federal Confiscations $- $- $- $- $- $- $- Local Recovered Costs $101,000 $125,846 $101,000 $101,000 $- $101,000 $- Local Jail Fees $8,000 $4,782 $8,000 $8,000 $- $8,000 $- Local DNA Fees $500 $973 $500 $500 $- $500 $- Local Inmate Phone Fees $7,000 $10,445 $7,000 $7,000 $- $7,000 $- Local Inmate Medical Fees $800 $260 $800 $800 $- $800 $- Local Prisoner/Boarding $800 $2,200 $800 $800 $- $800 $- Local Fingerprinting $800 $2,379 $800 $800 $- $800 $- HEM Shared Expenses $- $- $- $- $- $- $- Background Fees $33,250 $48,616 $33,250 $33,250 $- $33,250 $- HEM Drug Testing $7,000 $2,685 $7,000 $7,000 $- $7,000 $- HEM Monitoring $30,000 $21,653 $30,000 $30,000 $- $30,000 $- HEM Connection $2,500 $1,905 $2,500 $2,500 $- $2,500 $- Donations $- $- $- $- $- $- $- State Wireless 911 $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $340,936 $353,989 $337,977 $352,977 $- $352,977 $15,000 TOTAL UNDESIGNATED REVENUE $7,389,504 $5,882,544 $7,036,056 $7,204,952 $120,000 $7,324,952 $288,896 TOTAL REVENUES $7,730,440 $6,236,533 $7,374,033 $7,557,929 $120,000 $7,677,929 $303,896 SHERIFF - COUNTY : 189 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 asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division. Dispatching Public Safety Answering Point (PSAP) functions are now handled by the New River Valley Emergency Communications Regional Authority. Jail Operations This department provides for the care and security 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, and criminal apprehension. Police Training 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 department provides administrative and operational support services to all other departments 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, website management, planning, Citizen’s Police Academy, and the Project Lifesaver program. Criminal Investigations The Criminal Investigations department 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. SHERIFF - COUNTY : 190 SHERIFF - COUNTY Inmate Litter Pickup Program This covers the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program to clean litter from 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 22 Approved FTE FY 23 Approved FTE Change Civil and Court Security 10 10 0 Dispatching 0 0 0 Jail Operations 2 2 0 Field Operations 10.5 10.5 0 Police Training Academy 0 0 0 Wireless 911 0 0 0 Support Services 1 1 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 23.5 23.5 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 21 and projected fee collections in FY 22 and FY 23, an additional $15,000 is added to the Sheriff’s base courthouse security fee revenue for FY 23. SHERIFF - COUNTY : 191 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. • $120,000 is Added for Jail Medical Expenses – Additional funding has been added to cover the cost of providing medical services to inmates. The Sheriff’s Office has not been able to adequately fund the medical needs of the jail inmates. In FY 21, the Sheriff entered into a contract with a third-party vendor to provide jail medical expenses. The total cost of this contract for FY 22 was budgeted at $280,000 and was calculated based on the County changing vendors for FY 22. The County has issued a request for proposals (RFP) for jail medical expenses in FY 22 and total contract costs are now estimated at $400,000, requiring an additional $120,000. 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 Civil & Court Security Christiansburg Rescue Squad Long Shop McCoy Rescue Squad Riner Rescue Squad Shawsville Rescue Squad VOTERS Fire and Rescue Commission FIRE DEPARTMENTS AND RESCUE SQUADS : 193 FIRE DEPARTMENTS AND RESCUE SQUADS : 194 FIRE DEPARTMENTS AND RESCUE SQUADS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Retirement; Insurance; and Incentives $417,900 $397,207 $425,100 $425,100 $33,200 $458,300 $33,200 Blacksburg Fire Department $125,342 $125,342 $132,012 $125,342 $- $125,342 $(6,670) Christiansburg Fire Department $152,451 $125,295 $125,295 $125,295 $- $125,295 $- Elliston Fire Department $133,194 $110,000 $110,000 $110,000 $- $110,000 $- Long Shop McCoy Fire Department $95,040 $95,040 $95,040 $95,040 $- $95,040 $- Riner Fire Department $104,173 $99,173 $99,173 $104,173 $- $104,173 $5,000 Blacksburg Rescue Squad $119,187 $119,187 $119,187 $129,187 $- $129,187 $10,000 Christiansburg Rescue Squad $113,950 $103,950 $103,950 $103,950 $- $103,950 $- Long Shop McCoy Rescue Squad $48,301 $48,301 $48,301 $48,301 $- $48,301 $- Riner Rescue Squad $94,688 $94,688 $95,015 $105,015 $- $105,015 $10,000 Shawsville Rescue Squad $96,583 $96,583 $96,583 $106,033 $- $106,033 $9,450 Fuel Contingency $- $- $- $- $- $- $- Funds to be Distributed by F&R Comm $24,122 $- $31,125 $3,345 $- $3,345 $(27,780) Radio Reserve $41,830 $- $- $- $- $- $- Training Center $25,690 $4,213 $14,200 $14,200 $- $14,200 $- TOTAL EXPENDITURES $1,592,451 $1,418,978 $1,494,981 $1,494,981 $33,200 $1,528,181 $33,200 EXPENDITURES BY CLASSIFICATION Retirement and Insurance $417,900 $397,207 $425,100 $425,100 $33,200 $458,300 $33,200 Training Center $25,690 $4,213 $14,200 $14,200 $- $14,200 $- Fire Departments $610,200 $554,850 $561,520 $559,850 $- $559,850 $(1,670) Rescue Squads $472,709 $462,709 $463,036 $492,486 $- $492,486 $29,450 Radio Reserve $41,830 $- $- $- $- $- $- Funds to be Distributed by F&R Comm $24,122 $- $31,125 $3,345 $- $3,345 $(27,780) TOTAL EXPENDITURES $1,592,451 $1,418,978 $1,494,981 $1,494,981 $33,200 $1,528,181 $33,200 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- Donations $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $1,592,451 $1,418,978 $1,494,981 $1,494,981 $33,200 $1,528,181 $33,200 TOTAL REVENUES $1,592,451 $1,418,978 $1,494,981 $1,494,981 $33,200 $1,528,181 $33,200 FIRE DEPARTMENTS AND RESCUE SQUADS : 195 FIRE DEPARTMENTS AND RESCUE SQUADS About The County provides funding for the five volunteer fire departments and the five 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 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Fire Department Calls 2,592 2,592 2,592 Rescue Squad Calls 10,721 10,721 10,721 FIRE DEPARTMENTS AND RESCUE SQUADS : 196 FIRE DEPARTMENTS AND RESCUE SQUADS Fire and Rescue Operating Budgets FY 23 FY 23 FY 23 FY 23 FY 23 Base Recurring Recurring One-time Total Fire Departments Addition Budget Addition Blacksburg FD $125,342 $- $125,342 $- $125,342 Christiansburg FD $125,295 $- $125,295 $- $125,295 Elliston FD $110,000 $- $110,000 $- $110,000 Long Shop/McCoy FD $95,040 $- $95,040 $- $95,040 Riner FD $99,173 $5,000 $104,173 $- $104,173 Subtotal for FD $554,850 $5,000 $559,850 $- $559,850 Rescue Squads Blacksburg RS $119,187 $10,000 $129,187 $- $129,187 Christiansburg RS $103,950 $- $103,950 $- $103,950 Long Shop/McCoy RS $48,301 $- $48,301 $- $48,301 Riner RS $95,015 $5,000 $100,015 $5,000 $105,015 Shawsville RS $96,583 $9,450 $106,033 $- $106,033 Subtotal for RS $463,036 $24,450 $487,486 $5,000 $492,486 Fire and Rescue Training Center $14,200 $- $14,200 $- $14,200 Fire and Rescue Training Center $14,200 $- $14,200 $- $14,200 Distribution by Fire & Rescue Commission $37,795 $(29,450) $8,345 $(8,345) $- Subtotal Undistributed $37,795 $(29,450) $8,345 $(8,345) $- Fire and Rescue Contingency $- $- $- $3,345 $3,345 Total Fire and Rescue Contingency $- $- $- $3,345 $3,345 Total - Operating Budgets $1,069,881 $- $1,069,881 $- $1,069,881 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • $1,069,881 is Included for Fire and Rescue Operations – As part of this year’s base budget process, the Fire and Rescue Commission distributed $34,450 in base funding to cover fire and rescue recurring and one-time budget requests for FY 23. Of this $34,450, $29,450 has been allocated to recurring needs and $5,000 has been allocated to one-time items. The remaining $3,345 has been set-aside in a fire and rescue contingency to address future unknown issues that may arise during the year. FIRE DEPARTMENTS AND RESCUE SQUADS : 197 FIRE DEPARTMENTS AND RESCUE SQUADS • As shown in the chart on the previous page, the Regional Fire & Rescue Training Center’s costs are shown separately to delineate the operating and one-time costs for individual fire departments and rescue squads compared to the costs for operating the training center. 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. • $1,000 is Added for Basic Utility Cost Increases – Additional funding has been added to cover the cost of basic utility increases at the Fire and Rescue Training Center. This increase is based on actual costs in FY 22 and anticipated increases for FY 23. • $32,200 is Added for Insurance Premium Increases – Additional funding has been added to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 22 and anticipated increases for FY 23. • Note: $1,355,984 or 1.5 pennies of the real estate tax rate is included in the FY 23 capital budget for Fire and Rescue capital needs. These funds are located in the County Capital tab at the end of the budget document. MONTGOMERY COUNTY, VIRGINIA Animal Care and Adoption Center Board of Supervisors County Administrator VOTERS Assistant County Administrator Animal Care and Adoption Center ANIMAL CARE AND ADOPTION CENTER : 199 ANIMAL CARE AND ADOPTION CENTER : 200 ANIMAL CARE AND ADOPTION CENTER Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Animal Care & Adoption Center - County $462,486 $412,780 $418,921 $459,356 $30,044 $489,400 $70,479 Animal Care & Adoption Center - Donations $261,992 $237,045 $246,964 $271,720 $- $271,720 $24,756 TOTAL EXPENDITURES $724,478 $649,825 $665,885 $731,076 $30,044 $761,120 $95,235 EXPENDITURES BY CLASSIFICATION Personal Services $526,941 $518,399 $526,024 $591,215 $30,044 $621,259 $95,235 Operations & Maintenance $167,619 $116,260 $139,861 $139,861 $- $139,861 $- Capital Outlay $29,918 $15,166 $- $- $- $- $- TOTAL EXPENDITURES $724,478 $649,825 $665,885 $731,076 $30,044 $761,120 $95,235 REVENUE BY CLASSIFICATION Local Fees $80,000 $176,482 $80,000 $80,000 $18,500 $98,500 $18,500 Private Grants $- $15,500 $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Donations $214,109 $50,384 $174,109 $174,109 $- $174,109 $- TOTAL DESIGNATED REVENUE $294,109 $242,365 $254,109 $254,109 $18,500 $272,609 $18,500 TOTAL UNDESIGNATED REVENUE $430,369 $407,460 $411,776 $476,967 $11,544 $488,511 $76,735 TOTAL REVENUES $724,478 $649,825 $665,885 $731,076 $30,044 $761,120 $95,235 ANIMAL CARE AND ADOPTION CENTER : 201 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 a dog park and walking trails connecting the Frog Pond, picnic shelters, and disc golf course, making the entire area a recreation destination. Animal Care and Adoption Center-Donations Donations support 23% of the facility and staffing costs to operate the Center. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Live Release Rate 93%93%93% Number of New Volunteers 121 281 281 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Animal Care & Adoption Center - County 5 6 1 Animal Care & Adoption Center - Donations 3.5 3.5 0 TOTAL 8.5 9.5 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 in the current fiscal year. ANIMAL CARE AND ADOPTION CENTER : 202 ANIMAL CARE AND ADOPTION CENTER • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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. • $30,044 is Added to Convert One Part-time Unclassified Kennel Assistant into One Full-Time Classified Kennel Assistant (One FTE) – Over the last two years, the ACAC has struggled to find part time kennel assistant help. As a result, the kennel area is operating under a constant staff shortage. By reclassifying one of the PT positions to a FT position, the County will be able to stabilize team staffing and scheduling challenges and provide a more consistent level of care to ACAC animals. This increase is supported with $18,500 in designated fee revenue. MONTGOMERY COUNTY, VIRGINIA General Services Board of Supervisors County Administrator VOTERS General Services GENERAL SERVICES : 203 Administration Centralized Maintenance Garage Animal Control Housekeeping Motor Pool Lawns and Landscaping Solid Waste Collections Litter Control Mid-County Landfill Stormwater Management Thompson Landfill Buildings and Grounds Inspections Deputy County Administrator/CFO GENERAL SERVICES : 204 GENERAL SERVICES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Administration $577,299 $450,377 $452,386 $473,749 $1,000 $474,749 $22,363 Animal Control $279,247 $272,723 $282,777 $295,888 $- $295,888 $13,111 Buildings and Grounds $2,180,241 $1,977,228 $1,901,188 $1,921,372 $147,591 $2,068,963 $167,775 Centralized Maintenance $83,011 $47,253 $150,000 $150,000 $- $150,000 $- Housekeeping $568,641 $553,449 $544,792 $653,224 $- $653,224 $108,432 Lawns and Landscaping $286,166 $230,377 $276,440 $313,828 $- $313,828 $37,388 Litter Control $108,078 $104,307 $108,216 $112,587 $- $112,587 $4,371 Solid Waste Collections $2,119,448 $1,949,784 $2,096,239 $2,130,475 $36,587 $2,167,062 $70,823 Motor Pool $90,635 $65,380 $124,470 $124,070 $- $124,070 $(400) Garage Operations $151,937 $134,819 $109,980 $111,848 $- $111,848 $1,868 Stormwater Management $132,708 $130,738 $122,533 $128,332 $- $128,332 $5,799 Inspections $411,167 $389,832 $424,120 $455,025 $- $455,025 $30,905 Mid-County Landfill $145,315 $92,986 $128,200 $128,200 $- $128,200 $- Soil Erosion and Sediment Control $1,000 $- $1,000 $1,000 $- $1,000 $- Thompson Landfill $73,859 $29,490 $53,000 $53,000 $- $53,000 $- TOTAL EXPENDITURES $7,208,752 $6,428,746 $6,775,341 $7,052,598 $185,178 $7,237,776 $462,435 EXPENDITURES BY CLASSIFICATION Personal Services $3,564,759 $3,318,318 $3,595,437 $3,872,694 $33,587 $3,906,281 $310,844 Operations & Maintenance $3,182,608 $2,844,625 $2,941,934 $2,926,934 $151,591 $3,078,525 $136,591 Capital Outlay $461,384 $265,803 $237,970 $252,970 $- $252,970 $15,000 TOTAL EXPENDITURES $7,208,752 $6,428,746 $6,775,341 $7,052,598 $185,178 $7,237,776 $462,435 REVENUE BY CLASSIFICATION Local Animal Licenses $- $(75) $- $- $- $- $- Dog & Cat Sterilization $- $2,065 $- $- $- $- $- Local Recovered Costs $171,379 $157,439 $171,379 $171,379 $- $171,379 $- Local Courthouse Maintenance $40,000 $20,183 $40,000 $40,000 $- $40,000 $- Local Health/HS Utilities $81,330 $60,741 $81,330 $81,330 $- $81,330 $- Local Health/HS Maintenance $11,665 $16,800 $11,665 $11,665 $- $11,665 $- Local Cons Utility Tax $- $- $- $- $- $- $- Local Waste Collection $5,700 $- $5,700 $5,700 $- $5,700 $- State Litter Control Grant $16,450 $28,971 $16,450 $16,450 $- $16,450 $- Jail Block Revenue $21,500 $21,500 $21,500 $21,500 $- $21,500 $- Local Soil Erosion Fees $24,970 $28,535 $24,970 $24,970 $- $24,970 $- Local Stormwater Fees $26,935 $21,078 $21,385 $21,385 $- $21,385 $- Local Building Permits $103,771 $145,175 $103,771 $103,771 $- $103,771 $- Local Occupancy Permits $950 $375 $950 $950 $- $950 $- Local Electrical Permits $24,620 $26,784 $24,620 $24,620 $- $24,620 $- Local Mechanical Permits $15,800 $15,950 $15,800 $15,800 $- $15,800 $- Local Plumbing Permits $15,340 $15,154 $15,340 $15,340 $- $15,340 $- Local Manufactured Housing Permits $6,000 $7,177 $6,000 $6,000 $- $6,000 $- Local Re-inspect Fees $1,320 $2,300 $1,320 $1,320 $- $1,320 $- TOTAL DESIGNATED REVENUE $567,730 $570,152 $562,180 $562,180 $- $562,180 $- TOTAL UNDESIGNATED REVENUE $6,641,022 $5,858,593 $6,213,161 $6,490,418 $185,178 $6,675,596 $462,435 TOTAL REVENUES $7,208,752 $6,428,746 $6,775,341 $7,052,598 $185,178 $7,237,776 $462,435 GENERAL SERVICES : 205 GENERAL SERVICES About General Services division is responsible for auxiliary and operational support services for all County divisions. Services are provided through Administration, Animal Control, Buildings and Grounds, Centralized Maintenance, Housekeeping, Lawns and Landscaping, Litter Control, and Solid Waste Collection. The division also oversees Internal Services, Engineering, Stormwater, Landfills, and 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 due to animals, quarantines for 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. Garage Operations Garage Operations provides efficient repairs, services, inspections and maintenance of about 187 County vehicles, including the sheriff’s fleet. Housekeeping The Housekeeping department provides custodial services to ensure the cleanliness and safety of 11 County facilities, which is approximately 400,000 square feet of space. Inspections Inspections is responsible for the enforcement of the Uniform Statewide Building Code to protect health, safety and welfare of citizens. Lawns and Landscaping Lawns & Landscaping is responsible for maintaining 159 acres of property, including landscaping services, tree trimming and grass cutting. It also assists in maintaining recreational facilities, including the Motor Mile Complex, Plum Creek ballfields, Auburn ballfields, and the both new and old Shawsville elementary school ballfields. 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 : 206 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, in 2013 the Department of Environmental Quality required an additional 10 years of monitoring landfills. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected County Vehicles Maintained 182 187 187 Solid Waste Collections (Tons)12,947 13,200 13,200 Recycling Collections (Tons)1,104 1,150 1,150 Land Disturbance Permits Issued 65 67 67 Building and Trades Permits Issued 1,242 1,325 1,325 County Facilities Maintained 38 38 38 County Properties (Acres)159 159 159 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Administration 4 4 0 Animal Control 4 4 0 Buildings and Grounds 7 7 0 Centralized Maintenance 0 0 0 Friends of Animal Care and Control 0 0 0 Housekeeping 11 11 0 Lawns and Landscaping 4 4 0 Litter Control 1 1 0 Solid Waste Collections 9.8 8.6 -1.2 Motor Pool 0 0 0 GENERAL SERVICES : 207 GENERAL SERVICES DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Garage Operations 2 2 0 Stormwater Management 1 1 0 Inspections 5 5 0 Mid-County Landfill 0 0 0 Soil Erosion and Sediment Control 0 0 0 Thompson Landfill 0 0 0 TOTAL 48.8 47.6 -1.2 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. • Base FTE Reduction – Due to staffing turnover in the solid waste department, 1.2 FTE were reduced in the base budget. As classified positions are vacated, money from those positions are placed in non- classified positions, reducing the County’s overall FTE count. This FTE adjustment has no impact on funding as equivalent funds will provided for the non-classified positions. 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. • $51,591 is Added for the Increased Cost of Maintenance Service Contracts – The General Services Division enters into various maintenance service contracts from third-party vendors to provide preventative maintenance services to County facilities. Based on increased costs in FY 22 and anticipated costs in FY 23, additional funding is needed. The back-up generator contract for the Government Center, the Health and Human Services Building, the Public Safety Building, and the Animal Care and Adoption Center increased $45,128. An additional $6,463 is added to cover the HVAC contract and the elevator contract. • $60,000 is Added for Basic Utility Costs – Based on actual expenses in FY 22 and anticipated increases in FY 23, $60,000 in additional funding is necessary to cover heating and electric costs. • $40,000 is added in Additional Operating Costs of the New County Garage – In the fall of 2022, GENERAL SERVICES : 208 GENERAL SERVICES the new County Garage and Maintenance Facility will be completed. This new facility requires additional operating expenses for FY 23. Additional facility operating costs include $7,339 for maintenance service contracts, $29,725 for utilities and $2,936 for repairs. All added costs are net of the County’s existing costs at the old County garage. • $33,587 is Added to Cover Minimum Wage Increases – Additional funding has been added to cover the cost of new minimum wage increases that take effect through January 1, 2023. The General Services Division has several part-time unclassified positions that are currently below the new state minimum wage. This increase provides sufficient funding to cover the new minimum wage standards through FY 23. Below are the new minimum wage changes per year in Virginia: Dates Per hour rate Prior to 5/1/21 $7.25 5/1/21 $9.50 1/1/22 $11.00 1/1/23 $12.00 1/1/25 $13.50 1/1/26 $15.00 MONTGOMERY COUNTY, VIRGINIA Children’s Services Act Board of Supervisors County Administrator VOTERS Assistant County Administrator Human Services Children’s Services Act CHILDREN’S SERVICES ACT : 209 CHILDREN’S SERVICES ACT : 210 CHILDREN’S SERVICES ACT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Children's Services Act $1,690,107 $1,591,640 $1,651,969 $1,651,969 $- $1,651,969 $- TOTAL EXPENDITURES $1,690,107 $1,591,640 $1,651,969 $1,651,969 $- $1,651,969 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $4,200 $- $5,844 $5,844 $- $5,844 $- Public Assistance $1,685,907 $1,591,640 $1,646,125 $1,646,125 $- $1,646,125 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $1,690,107 $1,591,640 $1,651,969 $1,651,969 $- $1,651,969 $- REVENUE BY CLASSIFICATION Local Recovered Costs $25,053 $93,010 $- $- $- $- $- State CSA $1,172,162 $1,092,383 $1,162,784 $1,162,784 $- $1,162,784 $- TOTAL DESIGNATED REVENUE $1,197,215 $1,185,392 $1,162,784 $1,162,784 $- $1,162,784 $- TOTAL UNDESIGNATED REVENUE $492,892 $406,247 $489,185 $489,185 $- $489,185 $- TOTAL REVENUES $1,690,107 $1,591,640 $1,651,969 $1,651,969 $- $1,651,969 $- CHILDREN’S SERVICES ACT : 211 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected At-Risk Children Served 74 83 83 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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 Added MONTGOMERY COUNTY, VIRGINIA Human Services Board of Supervisors County Administrator VOTERS Assistant County Administrator Human Services Alternative Community Programs Human Services Retired Senior Volunteer Program HUMAN SERVICES : 213 HUMAN SERVICES : 214 HUMAN SERVICES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Community Programs $52,058 $49,589 $52,970 $54,556 $- $54,556 $1,586 Human Services $177,217 $132,902 $177,341 $200,298 $- $200,298 $22,957 Retired Senior Volunteer Program $198,835 $168,427 $171,552 $174,563 $- $174,563 $3,011 TOTAL EXPENDITURES $428,110 $350,918 $401,863 $429,417 $- $429,417 $27,554 EXPENDITURES BY CLASSIFICATION Personal Services $349,561 $313,225 $354,555 $382,109 $- $382,109 $27,554 Operations & Maintenance $76,883 $36,057 $47,308 $47,308 $- $47,308 $- Capital Outlay $1,666 $1,636 $- $- $- $- $- TOTAL EXPENDITURES $428,110 $350,918 $401,863 $429,417 $- $429,417 $27,554 REVENUE BY CLASSIFICATION Local User Fees $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Donations $1,000 $8,862 $- $- $- $- $- State CSA Administration $12,000 $- $12,000 $12,000 $- $12,000 $- State VJCCCA $49,392 $49,393 $49,392 $49,392 $- $49,392 $- Federal RSVP $61,043 $61,043 $56,043 $56,043 $- $56,043 $- TOTAL DESIGNATED REVENUE $123,435 $119,298 $117,435 $117,435 $- $117,435 $- TOTAL UNDESIGNATED REVENUE $304,675 $231,620 $284,428 $311,982 $- $311,982 $27,554 TOTAL REVENUES $428,110 $350,918 $401,863 $429,417 $- $429,417 $27,554 HUMAN SERVICES : 215 HUMAN SERVICES About Human Services division administers the Alternative Community Program, Human Services, Retired and Senior Volunteer Program (RSVP), Virginia Juvenile Community Crime Control Act (VJCCCA) and the Children’s Services Act (CSA). Alternative Community Programs This department provides court-involved youth programs that include juvenile community service, home confinement, and home electronic monitoring. Human Services The Human Services department keeps citizens, agencies and County government informed about services and programs in the areas of human service delivery. They also examine youth issues and administer the VJCCCA programs. Retired Senior Volunteer Program Retired and Senior Volunteer Program (RSVP) invites adults age 55 and over to use their life experience and skills to participate more fully in the life of their community through significant volunteer service. RSVP acts as a clearinghouse to match volunteers’ interests and skills with agencies and organizations that need assistance while providing opportunities that promote independence and an active lifestyle. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Juveniles Completing Offender Education Program 38 22 22 Community Service Hours Completed by Juveniles 573 873 873 Number of Juveniles on Home Electronic Monitoring 11 8 8 Seniors and Disabled Individuals Assisted with Medicare Part D Open Enrollment 808 734 734 Scholarship Funds Raised by RSVP Volunteers $6,753 $8,289 $7,521 Homebound Seniors and Veterans Provided with Basic Household Supplies 190 190 190 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Alternative Community Programs 0 0 0 Human Services 2 2 0 Retired Senior Volunteer Program 2.5 2.5 0 TOTAL 4.5 4.5 0 HUMAN SERVICES : 216 HUMAN SERVICES Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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 Added MONTGOMERY COUNTY, VIRGINIA New River Health District VOTERS General Assembly Governor Secretary of Health and Human Services State Department of Health New River Health District NEW RIVER HEALTH DISTRICT : 217 NEW RIVER HEALTH DISTRICT : 218 NEW RIVER HEALTH DISTRICT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Public Health $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 TOTAL EXPENDITURES $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Direct Payment $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 REVENUE BY CLASSIFICATION Local Revenue Refunds $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 TOTAL REVENUES $604,488 $604,488 $604,488 $604,488 $10,512 $615,000 $10,512 NEW RIVER HEALTH DISTRICT : 219 NEW RIVER HEALTH DISTRICT About The New River Health District, one of the Virginia Department of Health’s (VDH) 35 health districts, is comprised of Floyd, Giles, Montgomery and Pulaski counties and the City of Radford. The district’s environmental health program provides site evaluation and permits for on-site sewage disposal (septic systems) and wells, inspection of restaurants, schools, day care centers, summer camps and festivals to ensure food safety, rabies investigation and follow-up, and general environmental complaint investigations. New River Health District The Health District provides services in local health department clinics, schools, homes and at other sites in the community to prevent and control the spread of contagious diseases, including child and adult immunizations, immunizations for overseas travel, well baby care, and family planning. Other services include provision of the Women, Infants and Children (WIC) program, distribution of free car safety seats to eligible families, Resource Mothers Program and health education services. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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. • $10,512 is Added for 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 33.23% and the state’s share is 66.77%. This increase in funding is required to meet the County’s local commitment for FY 23. MONTGOMERY COUNTY, VIRGINIA Social Services Board of Supervisors Social Services Board VOTERS Social Services SOCIAL SERVICES : 221 SOCIAL SERVICES : 222 SOCIAL SERVICES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Social Services $6,946,806 $6,525,721 $6,467,965 $7,169,343 $7,584 $7,176,927 $708,962 TOTAL EXPENDITURES $6,946,806 $6,525,721 $6,467,965 $7,169,343 $7,584 $7,176,927 $708,962 EXPENDITURES BY CLASSIFICATION Personal Services $4,278,246 $4,069,640 $4,201,296 $4,502,709 $7,584 $4,510,293 $308,997 Operations & Maintenance $333,240 $341,721 $333,240 $333,240 $- $333,240 $- Public Assistance $2,260,533 $2,060,106 $1,933,429 $2,333,394 $- $2,333,394 $399,965 Capital Outlay $74,787 $54,254 $- $- $- $- $- TOTAL EXPENDITURES $6,946,806 $6,525,721 $6,467,965 $7,169,343 $7,584 $7,176,927 $708,962 REVENUE BY CLASSIFICATION State/Federal Assistance $5,312,006 $5,280,468 $4,984,902 $5,562,137 $- $5,562,137 $577,235 Federal Pass Through $302,557 $218,995 $302,557 $370,417 $- $370,417 $67,860 Local Recovered Costs $70,000 $182,765 $70,000 $70,000 $- $70,000 $- TOTAL DESIGNATED REVENUE $5,684,563 $5,682,229 $5,357,459 $6,002,554 $- $6,002,554 $645,095 TOTAL UNDESIGNATED REVENUE $1,262,243 $843,492 $1,110,506 $1,166,789 $7,584 $1,174,373 $63,867 TOTAL REVENUES $6,946,806 $6,525,721 $6,467,965 $7,169,343 $7,584 $7,176,927 $708,962 SOCIAL SERVICES : 223 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Adoptions 19 11 11 SNAP Applications 1,995 2,300 2,300 Medicaid Applications 4,025 5,000 5,000 Child Protective Services Cases Investigated 482 571 571 Adult Protective Services Cases Investigated 188 255 255 Daycare Assistance Program Enrollees 180 250 250 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Social Services 68 69 1 TOTAL 68 69 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. SOCIAL SERVICES : 224 SOCIAL SERVICES • Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and expenditures accounts have been adjusted based on the reconciliation of state and federal funding for FY 22. Each year, following the confirmation of funding available from sources other than County dollars, 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 22 reconciled County Budget for this Division totaled $7,152,734; $5,933,809 in state and federal dollars and $1,218,925 in County dollars. Based on the reconciliation for FY 22, a total of $645,095 is added to the base revenue budget for FY 23 (which removes $1,255 in one-time grant fund revenue in the FY 22 reconciliation) and $399,965 is added to base expenditures specifically for public assistance programs. As part of the state’s FY 22 approved budget, 2 additional FTEs were added for Child Welfare Services. As part of the FY 22 reconciliation, one Human Services assistant position (1 FTE) was abolished for better operational efficiency. These changes resulted in one additional base FTE for FY 23. 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. • $7,584 is Added to Reclassify Two Full-time Positions – In order to maximize staff efficiency and effectiveness, two clerical positions are being reclassified. This reclassification will allow the agency to have the flexibility to realign staff responsibilities to maximize administrative functions and staff output. MONTGOMERY COUNTY, VIRGINIA Parks and Recreation Board of Supervisors County Administrator VOTERS Assistant 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 : 225 PARKS AND RECREATION : 226 PARKS AND RECREATION Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Administration $937,864 $810,603 $947,374 $1,001,354 $100,000 $1,101,354 $153,980 Aquatics $85,147 $36,428 $87,095 $90,431 $- $90,431 $3,336 Athletics $148,367 $38,091 $161,522 $163,084 $- $163,084 $1,562 Community Recreation Programs $12,151 $270 $12,151 $12,151 $- $12,151 $- Outdoor Recreation $11,629 $3,048 $11,629 $11,629 $- $11,629 $- Parks and Playgrounds $26,550 $26,400 $25,350 $25,350 $- $25,350 $- Senior Tours $13,657 $759 $13,783 $13,847 $- $13,847 $64 Senior Recreation Program $3,725 $1,703 $3,425 $3,425 $- $3,425 $- Special Programs $42,992 $10,646 $19,975 $19,975 $- $19,975 $- Summer Programs $37,871 $10,689 $38,766 $40,302 $- $40,302 $1,536 TOTAL EXPENDITURES $1,319,953 $938,638 $1,321,070 $1,381,548 $100,000 $1,481,548 $160,478 EXPENDITURES BY CLASSIFICATION Personal Services $992,537 $808,582 $1,005,926 $1,066,404 $100,000 $1,166,404 $160,478 Operations & Maintenance $316,671 $118,081 $315,144 $315,144 $- $315,144 $- Capital Outlay $10,745 $11,975 $- $- $- $- $- TOTAL EXPENDITURES $1,319,953 $938,638 $1,321,070 $1,381,548 $100,000 $1,481,548 $160,478 REVENUE BY CLASSIFICATION Local Property Rental $3,830 $3,050 $3,830 $3,830 $- $3,830 $- Local Adult Rec. Fees $1,000 $279 $1,000 $1,000 $- $1,000 $- Local Athletics Fees $34,600 $10,791 $34,600 $34,600 $- $34,600 $- Local Comm. Rec. Fees $- $624 $- $- $- $- $- Local Senior Tour Fees $16,500 $316 $16,500 $16,500 $- $16,500 $- Local Senior Rec. Fees $500 $2,475 $500 $500 $- $500 $- Local Outdoor Rec. Fees $8,000 $3,102 $8,000 $8,000 $- $8,000 $- Local Special Event Fees $500 $- $500 $500 $- $500 $- Local Summer Rec. Fees $28,700 $31,700 $28,700 $28,700 $- $28,700 $- Local Pool Fees $72,000 $28,944 $72,000 $72,000 $- $72,000 $- Local Recovered Costs $- $- $- $- $- $- $- Local Fundraising $- $- $- $- $- $- $- Scholarship Revenue $500 $2,083 $500 $500 $- $500 $- TOTAL DESIGNATED REVENUE $166,130 $83,364 $166,130 $166,130 $- $166,130 $- TOTAL UNDESIGNATED REVENUE $1,153,823 $855,274 $1,154,940 $1,215,418 $100,000 $1,315,418 $160,478 TOTAL REVENUES $1,319,953 $938,638 $1,321,070 $1,381,548 $100,000 $1,481,548 $160,478 PARKS AND RECREATION : 227 PARKS AND RECREATION About The Parks and Recreation division provides quality, customer-valued recreation programs and facilities that engage participants and add value to the quality of life. Programming and facilities are offered in aquatics; athletics and team sports; youth, adult and senior wellness and education; outdoor recreation; tours; special events; and summer programs. Administration Administration oversees the operation of all recreational programs and parks facilities. Responsibilities also include the division’s budget management, marketing, facility design, and planning for future recreational needs. Aquatics The Frog Pond offers a safe and fun swimming environment and quality instruction for leisure and educational swimming programs for all ages, including infants. The Stroke and Turn Clinic teaches strokes and turns with a competitive edge for those who want to join a competitive swim team. Athletics The Athletics department focuses on children ranging from pre-K to middle school and the approach that recreational sports should place more emphasis on educational and social benefits rather than competition. A strong focus is also placed on good sportsmanship from participants, parents and spectators. Each program is built around teaching the fundamentals and ensuring that every participant receives an enjoyable and lasting recreation experience in a safe and positive environment. Community Recreation Programs Community Recreation Programs offer a diverse schedule of education/recreation-based activities for youth. Activities include martial arts, cooking, drawing, painting, and holiday- themed classes. Outdoor Recreation This department provides diverse programming based on adventure, conservation, environmental education and experiential education with a focus on high adventure. Montgomery County was one of the first municipal departments to offer outdoor recreation programs in Southwest Virginia. PARKS AND RECREATION : 228 PARKS AND RECREATION Parks and Playgrounds Montgomery County has seven parks ranging from small pocket parks to linear biking and hiking trails to its largest 110 acre Mid-County Park. Swimming, picnicking, hiking, canoeing, kayaking, athletic ball fields, playgrounds, walking tracks and natural areas are all amenities that can be found at the parks. Private pool and shelter rentals are also available. Senior Tours Senior Tours are designed and selected for active travelers 50 and older who like to explore regional interests and attractions while discovering the area’s well-kept secrets and making new friends. The one day excursions are planned to nearby cities, museums, sporting events, festivals, professional theater, and dining destinations. Senior Recreation Program This department offers the Mountain Trekkers Hiking Club and the New River Valley Senior Games to adults 50 and older to encourage enrichment of their lives through activity and knowledge. Educational and wellness programs and health screenings/clinics promoting physical and mental health are also offered. Monthly luncheons provide an opportunity to meet socially and enjoy activities. Special Programs The Special Programs department provides a broad range of special events that can span from events for youth to events for the whole family, including creative Christmas themed programs and Rock the Pond summertime events held annually. Summer Programs This department provides a broad range of services to the community. The Frog Hoppers Camp is the most popular program, providing a safe and fun environment for children that will offer growth and education about the outdoors, swimming lessons and crafts. This camp is for children entering 1st grade to students leaving the 5th grade. Nature hikes, fun games and field trips teach children that it is fun to get out and go play! Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Fall Ball Youth Participants 118 272 272 Spring Ball Youth Participants 227 129 129 Senior Program Participants 1,232 647 647 Summer Camp Participants 0 190 190 Frog Pond Visitors 0 13,246 13,246 PARKS AND RECREATION : 229 PARKS AND RECREATION Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Administration 2 2 0 Aquatics/Summer/Community Programs 1 1 0 Athletics 2 2 0 Maintenance 4 5 1 Outdoor Recreation/Parks and Playgrounds 1 1 0 Senior Recreation Program/ Senior Tours 1 1 0 TOTAL 11 12 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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. • $54,851 is Added for a Park/Facility Maintenance Worker Position (One FTE) – With the addition of new park facilities, additional staffing is needed. This position will support the maintenance of all county parks and the new 14-acre Creed Fields Park. • $45,149 is Added to Cover Minimum Wage Increases – Additional funding has been added to cover the cost of new minimum wage increases that take effect through January 1, 2023. The Parks and Recreation Division has several part-time unclassified positions that are currently below the new state minimum wage. This increase provides sufficient funding to cover the new minimum wage standards PARKS AND RECREATION : 230 PARKS AND RECREATION through FY 23. Below are the new minimum wage changes per year in Virginia: *An estimated $100,000 in cigarette tax revenues will support the two addenda items listed above. Dates Per hour rate Prior to 5/1/21 $7.25 5/1/21 $9.50 1/1/22 $11.00 1/1/23 $12.00 1/1/25 $13.50 1/1/26 $15.00 MONTGOMERY COUNTY, VIRGINIA Regional Library System Board of Supervisors Library Board VOTERS Regional Library System REGIONAL LIBRARY SYSTEM : 231 REGIONAL LIBRARY SYSTEM : 232 REGIONAL LIBRARY SYSTEM Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Regional Library System $2,514,674 $2,336,670 $2,398,052 $2,466,581 $19,984 $2,486,565 $88,513 TOTAL EXPENDITURES $2,514,674 $2,336,670 $2,398,052 $2,466,581 $19,984 $2,486,565 $88,513 EXPENDITURES BY CLASSIFICATION Personal Services $1,920,409 $1,800,435 $1,948,404 $2,016,933 $19,984 $2,036,917 $88,513 Operations & Maintenance $563,957 $514,193 $449,648 $449,648 $- $449,648 $- Capital Outlay $30,308 $22,042 $- $- $- $- $- Lump Sum Reduction $- $- $- $- $- $- $- TOTAL EXPENDITURES $2,514,674 $2,336,670 $2,398,052 $2,466,581 $19,984 $2,486,565 $88,513 REVENUE BY CLASSIFICATION Local Photo Copy Sales $25,000 $6,865 $8,500 $8,500 $3,500 $12,000 $3,500 Local Library Fines $25,000 $2,763 $3,000 $3,000 $(3,000) $- $(3,000) Local Library Fees $6,700 $2,757 $1,700 $1,700 $2,050 $3,750 $2,050 Passports $8,000 $7,280 $4,000 $4,000 $8,000 $12,000 $8,000 Floyd Contribution $79,821 $79,821 $79,821 $79,821 $4,067 $83,888 $4,067 Blacksburg Contribution $15,000 $15,001 $15,000 $15,000 $- $15,000 $- Christiansburg Contribution $15,000 $15,000 $15,000 $15,000 $- $15,000 $- Local Donations $- $22,135 $- $- $- $- $- Local Recovered Costs $- $1,302 $- $- $- $- $- State Aid $225,285 $249,744 $247,298 $247,298 $(1,922) $245,376 $(1,922) TOTAL DESIGNATED REVENUE $399,806 $402,668 $374,319 $374,319 $12,695 $387,014 $12,695 TOTAL UNDESIGNATED REVENUE $2,114,868 $1,934,003 $2,023,733 $2,092,262 $7,289 $2,099,551 $75,818 TOTAL REVENUES $2,514,674 $2,336,670 $2,398,052 $2,466,581 $19,984 $2,486,565 $88,513 REGIONAL LIBRARY SYSTEM : 233 REGIONAL LIBRARY SYSTEM About The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and Floyd. Reading and other materials are offered in a variety of formats, including eBooks, downloadable and streaming audiobooks, music, and movies. Public computers, wireless access, databases and office and entertainment software are available in each library. The Christiansburg and Floyd libraries maintain special sections for genealogy and local history. Regional Library System Staff members of the regional system are trained to help citizens use the library, download material and locate information. Library services include assistance with job searching and resume building, computer classes, summer reading programs for all ages, special events, programs, book discussion groups and story times. Public meeting rooms in each library branch are available to individuals and groups to use on a first-come basis. Meadowbrook has a dedicated craft room. The Library also offers notary services and is a passport acceptance agency. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Visitors 122,545 244,118 268,529 Items Checked Out 472,330 598,015 657,816 Internet Sessions by Patrons 56,778 49,447 54,392 Passport Applications 350 525 577 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Regional Library System 21.75 21.75 0 TOTAL 21.75 21.75 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. REGIONAL LIBRARY SYSTEM : 234 REGIONAL LIBRARY SYSTEM 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. • $12,695 is Added to the Library’s Revenue Budget – Based on prior year actuals and estimated revenue collections for FY 22 and FY 23, $12,695 is added to the Library’s designated revenue budget for FY 23. • $19,984 is Added to Cover Minimum Wage Increases – Additional funding has been added to cover the cost of new minimum wage increases that take effect through January 1, 2023. The Library has several part-time unclassified positions that are currently below the new state minimum wage. This increase provides sufficient funding to cover the new minimum wage standards through FY 23. Below are the new minimum wage changes per year in Virginia: Dates Per hour rate Prior to 5/1/21 $7.25 5/1/21 $9.50 1/1/22 $11.00 1/1/23 $12.00 1/1/25 $13.50 1/1/26 $15.00 MONTGOMERY COUNTY, VIRGINIA Planning and GIS Services Board of Supervisors County Administrator VOTERS Planning and GIS Services Planning GIS PLANNING AND GIS SERVICES : 235 Deputy County Administrator/CFO PLANNING AND GIS SERVICES : 236 PLANNING AND GIS SERVICES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Planning $715,094 $537,250 $553,024 $601,738 $- $601,738 $48,714 GIS $438,781 $382,819 $412,958 $433,561 $- $433,561 $20,603 TOTAL EXPENDITURES $1,153,875 $920,069 $965,982 $1,035,299 $- $1,035,299 $69,317 EXPENDITURES BY CLASSIFICATION Personal Services $696,745 $682,138 $698,512 $767,829 $- $767,829 $69,317 Operations & Maintenance $430,463 $232,753 $267,470 $267,470 $- $267,470 $- Capital Outlay $26,667 $5,178 $- $- $- $- $- TOTAL EXPENDITURES $1,153,875 $920,069 $965,982 $1,035,299 $- $1,035,299 $69,317 REVENUE BY CLASSIFICATION Local Rezoning/Subdivision Permits $23,427 $30,610 $23,427 $23,427 $- $23,427 $- Local Site Plan Review $7,500 $2,400 $7,500 $7,500 $- $7,500 $- Local Map/Ordinance Sales $100 $- $100 $100 $- $100 $- Local GIS Sales $400 $362 $400 $400 $- $400 $- Local Technology Fees $22,000 $19,141 $22,000 $22,000 $- $22,000 $- Local Recovered Costs $2,648 $2,905 $- $- $- $- $- Auto Graveyard Fees $- $3,900 $- $- $- $- $- TOTAL DESIGNATED REVENUE $56,075 $59,317 $53,427 $53,427 $- $53,427 $- TOTAL UNDESIGNATED REVENUE $1,097,800 $860,751 $912,555 $981,872 $- $981,872 $69,317 TOTAL REVENUES $1,153,875 $920,069 $965,982 $1,035,299 $- $1,035,299 $69,317 PLANNING AND GIS SERVICES : 237 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 Performance Targets FY21 Actual FY22 Projected FY23 Projected Applications Processed 8 9 9 Zoning Permits 410 539 539 Subdivision Plats Processed 89 93 93 PLANNING AND GIS SERVICES : 238 PLANNING AND GIS SERVICES Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Planning 6 6 0 GIS 2 2 0 TOTAL 8 8 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 in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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 Added MONTGOMERY COUNTY, VIRGINIA Economic Development Board of Supervisors County Administrator VOTERS Economic Development ECONOMIC DEVELOPMENT : 239 ECONOMIC DEVELOPMENT : 240 ECONOMIC DEVELOPMENT Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Economic Development $588,084 $519,378 $470,549 $511,090 $8,400 $519,490 $48,941 TOTAL EXPENDITURES $588,084 $519,378 $470,549 $511,090 $8,400 $519,490 $48,941 EXPENDITURES BY CLASSIFICATION Personal Services $365,488 $354,724 $361,015 $401,556 $- $401,556 $40,541 Operations & Maintenance $206,596 $99,707 $98,534 $92,534 $8,400 $100,934 $2,400 Direct Payments $11,000 $61,000 $11,000 $17,000 $- $17,000 $6,000 Capital Outlay $5,000 $3,947 $- $- $- $- $- TOTAL EXPENDITURES $588,084 $519,378 $470,549 $511,090 $8,400 $519,490 $48,941 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- Governor's Opprotunity Fund $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $588,084 $519,378 $470,549 $511,090 $8,400 $519,490 $48,941 TOTAL REVENUES $588,084 $519,378 $470,549 $511,090 $8,400 $519,490 $48,941 ECONOMIC DEVELOPMENT : 241 ECONOMIC DEVELOPMENT About Economic Development division serves as the primary marketing 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 MBC Development Corporation to attract new investments and support the success of existing businesses. Economic Development The department carries out the Board of Supervisors’ Strategic Plan, which outlines: recruitment of new industry, retention and expansion of existing business and industry, market research, workforce development, and product (sites and buildings) development. Since 2009, 3,568 new jobs have been added from both new and existing businesses, resulting in more than $165 million in total investment in Montgomery County. Key Performance Indicators Performance Targets FY21 Actual FY22 Projected FY23 Projected Existing Industry Visits 30 46 46 New Prospect Inquiries 28 33 33 Product - Acres Available 129 73 73 VATI Project 1 - Project Passings 0 1,292 1,292 VATI Project 2 - Project Passings 0 0 8,822 Personnel DEPARTMENT FY 22 Approved FTE FY 23 Approved FTE Change Economic Development 3 3 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 ECONOMIC DEVELOPMENT : 242 ECONOMIC DEVELOPMENT cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 23, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 12.44% to 13.70%. All other fringe benefits rates remain unchanged. The FY 23 approved budget includes funding to cover a 5% compensation increase and funding for the implementation of the County’s new Compensation and Classification Plan, both effective July 1, 2022. 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. • $8,400 is Added for Mowing and Maintenance Costs at the Falling Branch Corporate Park Phase II – Additional funding is added to cover basic mowing and maintenance costs at the Falling Branch Corporate Park Phase II development. MONTGOMERY COUNTY, VIRGINIA Other Agencies Board of Supervisors Other Agencies VOTERS OTHER AGENCIES : 243 OTHER AGENCIES : 244 OTHER AGENCIES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY AGENCIES Human Service Agencies $727,872 $587,613 $755,512 $755,512 $21,348 $776,860 $21,348 Public Safety Agencies $967,284 $941,242 $996,844 $996,844 $33,095 $1,029,939 $33,095 Educational/Cultural Agencies $606,418 $484,188 $609,037 $609,037 $2,358 $611,395 $2,358 Environmental Agencies $159,734 $122,470 $155,475 $154,059 $- $154,059 $(1,416) Economic Development Agencies $252,485 $237,985 $287,557 $287,548 $358 $287,906 $349 TOTAL EXPENDITURES $2,713,793 $2,373,497 $2,804,425 $2,803,000 $57,159 $2,860,159 $55,734 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $- Wireless 911 $- $- $- $- $- $- $- State Extension Office Reimbursement $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $2,713,793 $2,373,497 $2,804,425 $2,803,000 $57,159 $2,860,159 $55,734 TOTAL REVENUES $2,713,793 $2,373,497 $2,804,425 $2,803,000 $57,159 $2,860,159 $55,734 OTHER AGENCIES : 245 OTHER AGENCIES About This Division consists of all outside agencies that are funded by County General Fund dollars. Agencies that receive funding are divided among five categories: Human Service Agencies, Public Safety Agencies, Education/Cultural Agencies, Environmental Agencies, and Economic Development Agencies. Human Service Agencies • $255,942 is included for the New River Valley Detention Home (mandated), which is level funding – The NRVDH’s request for FY 23 is $236,773, which is a decrease of $19,169 from the FY 22 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 23 is $236,773 or 54.7% 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 $236,773 for operations based on a three-year average usage and is setting aside $19,169 in a special reserve to address future facility upgrades. By the end of FY 23, $927,956 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 $38,750 in the FY 23 budget, which represents an increase of $7,756. 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 23, the County is providing level funding of $30,994. With level funding, the County is providing 57% of the funding with only 41% of the clients served. The County also provides the building at 215 Roanoke Street which was renovated for the center. Assuming the center had to rent space equivalent to the building provided by the County, the rental costs would likely exceed $64,352 (8,044 square feet X $8.00). Locality % Usage FY 23 Funding Giles 8.14%$35,238 Montgomery 54.68%$236,773 Pulaski 34.55%$149,606 Radford 2.64%$11,437 Total 100.00%$433,054 Community Health Center for the NRV FY 2021 FY 2022 FY 2023 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 2,166 43% $30,994 59% 2,292 43% $30,994 57% 2,452 41% $30,994 57% Pulaski County 1,154 23% $8,000 15% 1,219 23% $8,000 15% 1,304 22% $8,000 15% Floyd County 251 5% $- 0% 243 5% $2,000 4% 260 4% $2,000 4% Giles County 853 17% $8,000 15% 944 18% $8,000 15% 1,274 21% $8,000 15% Radford City 590 12% $5,853 11% 667 12% $5,853 11% 714 12% $5,853 11% Total 5,014 100% $52,847 100% 5,365 100% $54,847 100% 6,004 100% $54,847 100% * Actual *Projected *Projected OTHER AGENCIES : 246 OTHER AGENCIES • $50,625 is included for New River Community Action (not mandated) and $30,471 is included for the Montgomery County Emergency Assistance Program (not mandated), which is level funding – The New River Community Action (NRCA) agency requested $53,156 for FY 23, 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 23, which represents an increase of $1,524. In FY 22 MCEAP received $30,471. For FY 23, the County is providing level funding of $81,096 for both programs. With level funding, the County is providing 42% of the funding with only 33% of the clients served. • $38,183 is included for the Women’s Resource Center (not mandated), which is level funding – The agency received $38,183 in the FY 22 budget, and requested an increase of $1,909 for FY 23. Historical funding and the percentage of clients served by locality are presented below. With a budget of $38,183, the County is providing 42% of funding with 36% 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 23 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 83% of clients residing in established shelter space moved into New River Community Action & MCEAP: Locality Funding & Clients Served FY 2021 FY 2022 FY 2023 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 2,740 38% $81,096 42% 2,356 38% $81,096 42% 2,974 33% $81,096 42% Pulaski County 1,816 25% $50,043 26% 1,562 25% $50,043 26% 2,312 26% $50,043 26% Floyd County 775 11% $28,503 15% 667 11% $29,928 15% 1,285 14% $29,928 15% Giles County 1,225 17% $15,082 8% 1,054 17% $15,082 8% 1,470 16% $15,082 8% Radford City 741 10% $17,411 9% 637 10% $18,282 9% 931 10% $18,282 9% Total 7,297 100% $192,135 100% 6,276 100% $194,431 100% 8,972 100% $194,431 100% Women's Resource Center FY 2021 FY 2022 FY 2023 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 1,037 35% $38,183 43% 1,100 35% $38,183 42% 1,200 36% $38,183 42% Pulaski County 762 26% $24,768 28% 800 26% $24,768 27% 850 25% $24,768 27% Floyd County 182 6% $5,098 6% 200 6% $5,353 6% 220 7% $5,353 6% Giles County 212 7% $5,574 6% 250 8% $5,574 6% 275 8% $5,574 6% Radford City 745 25% $15,425 17% 775 25% $16,196 18% 800 24% $16,196 18% Total 2,938 100% $89,048 100% 3,125 100% $90,074 100% 3,345 100% $90,074 100% OTHER AGENCIES : 247 OTHER AGENCIES permanent housing upon leaving the shelter. The shelter has the potential to serve all localities in the New River Valley. Other New River Valley localities have not historically been asked to fund the shelter due to the negligible number of clients outside of Montgomery County. • $6,482 is included for the Literacy Volunteers of the NRV (not mandated), which is level funding – The agency requested $6,806 in the FY 23 budget, which represents an increase of $324. With level funding of $6,482, Montgomery County, without the funding from the two towns, will be providing 61.4% of the funding with 57.5% of the clients served. The Literacy Volunteers of the NRV provide free instruction for adults in reading, writing, basic Math, GED preparation, ESOL and basic computer skills. • $229,692 is included for the New River Valley Community Services (mandated), which is an increase of $20,881 – The agency requested $639,336 in the FY 23 budget, which represents an increase of $430,525. 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 $639,336. An additional $20,881 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 21. Literacy Volunteers of the NRV - Clients Served Locality FY 21 %FY 22 %FY 23 % Montgomery 101 56.74%160 61.07%181 57.46% Pulaski 40 22.47%50 19.08%61 19.37% Floyd 26 14.61%30 11.45%36 11.43% Giles 5 2.81%10 3.82%17 5.40% Radford 6 3.37%12 4.58%20 6.35% 178 100.00%262 100.00%315 100.00% Literacy Volunteers of the NRV Locality FY 21 FY 22 % of Total FY 23 % of Total Montgomery $6,293 $6,482 44.06%$6,482 44.06% Pulaski $2,295 $2,295 15.60%$2,295 15.60% Floyd $541 $557 3.79%$557 3.79% Giles $566 $583 3.96%$583 3.96% Radford $639 $639 4.34%$639 4.34% Town of Blacksburg $2,500 $2,500 16.99%$2,500 16.99% Town of Christiansburg $1,607 $1,655 11.25%$1,655 11.25% Total $14,441 $14,711 100%$14,711 100% *Projected Literacy Volunteers of the NRV Locality FY 23 % of Total Montgomery $6,482 61.41% Pulaski $2,295 21.74% Floyd $557 5.28% Giles $583 5.52% Radford $639 6.05% Total $10,556 100.00% OTHER AGENCIES : 248 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 $17,818 for agency programs, and $14,000 to continue an additional congregate meal per week for residents of Montgomery County. In FY 04, the Board of Supervisors agreed to provide 100% of local funds to cover one meal weekly, which would ensure Montgomery County residents would receive three congregate meals per week. The agency requests a total of $31,818 which represents an increase of $1,166. With level funding, the County is providing 30.41% of the funding with 25.23% of the clients served in the New River Valley. Community Services Board - Local Funding Locality FY 21 FY 22 % of Total FY 23 % of Total Montgomery $189,828 $208,811 45.7% $229,692 48.0% Pulaski $96,000 $96,000 21.0% $96,000 20.1% Floyd $37,723 $41,500 9.1% $41,500 8.7% Giles $54,584 $60,042 13.1% $60,042 12.6% Radford $46,280 $50,908 11.1% $50,908 10.6% Total $424,415 $457,261 100.00% $478,142 100.00% New River Valley Agency on Aging - Locality Funding Locality FY 21 FY 22 % of total FY 23 % of total Montgomery $16,652 $16,652 30% $16,652 30% Pulaski $18,178 $18,178 33% $18,178 33% Floyd $6,662 $6,662 12% $6,662 12% Giles $8,075 $8,075 15% $8,075 15% Radford $5,200 $5,200 9% $5,200 9% Total $54,767 $54,767 100% $54,767 100% New River Valley Agency on Aging - Clients Served Locality FY 21 %FY 22 %FY 23 % Montgomery 3,064 23.63% 3,365 24% 4,000 25% Pulaski 4,025 31.04% 4,206 30% 4,805 30% Floyd 1,924 14.84% 2,143 15% 2,350 15% Giles 2,063 15.91% 2,150 15% 2,400 15% Radford 1,892 14.59% 2,105 15% 2,300 15% 12,968 100.00% 13,969 100.00% 15,855 100.00% *Actuals *Projected *Projected Community Services Board - Clients Served Locality FY 21 FY 22 % of Total FY 23 % of Total Montgomery 4,033 4,041 39.7% 4,050 39.5% Pulaski 2,897 2,825 27.7% 2,753 26.9% Floyd 703 704 6.9% 705 6.9% Giles 1,250 1,284 12.6% 1,318 12.9% Radford 1,246 1,332 13.1% 1,419 13.9% Total 10,129 10,186 100.00% 10,245 100.00% OTHER AGENCIES : 249 OTHER AGENCIES • $11,046 is included for the New River Valley Senior Services, Inc. (not mandated), which is level funding – The agency requested $15,570, which represents an increase of $4,524. The agency received $11,046 in FY 22. The agency provides transportation services for non-emergencies for sensory and physically disabled persons. With $11,046 in funding, the County will be providing 34% of the funding with 29% of clients served. • $15,000 is included for the Boys and Girls Club (not mandated), which is level funding –The agency received $15,000 in FY 22 and requested $15,000 for FY 23. The County provided an additional $5,000 in FY 22 to cover the increased costs of the programs at the four sites at Eastern Montgomery High School, Christiansburg Middle School, Shawsville Middle School, and Eastern Montgomery Elementary School. • $4,000 is included for Brain Injury Services of SW Virginia (not mandated), which is level funding – The agency received $4,000 in FY 22 and requested $4,000 for FY 23, which is level funding. Brain Injury Services of Southwest Virginia provides case management services for citizens who have suffered brain injuries. New River Valley Senior Services Clients Served FY 21 FY 22 FY 23 % Montgomery 79 110 115 29% Pulaski 111 140 145 37% Giles 8 27 35 9% Floyd 22 41 48 12% City of Radford 26 45 50 13% Total Locality 246 363 393 100% New River Valley Senior Services Locality Funding FY 21 %FY 22 %FY 23 % Montgomery $10,988 49% $11,046 34% $11,046 34% Pulaski $10,913 49% $14,551 45% $14,551 45% Giles $- 0% $1,818 6% $1,818 6% Floyd $455 2% $1,818 6% $1,818 6% City of Radford $- 0% $3,464 11% $3,464 11% $22,356 100% $32,697 100% $32,697 100% Brain Injury Services - Locality Funding Locality FY 21 FY 22 % of Total FY 23 % of Total Montgomery $3,068 $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 $1,000 $500 5.7% $500 5.7% Radford $1,700 $2,400 27.6% $2,400 27.6% Total $7,568 $8,700 100.0% $8,700 100.0% OTHER AGENCIES : 250 OTHER AGENCIES • $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received $3,500 in the FY 22 budget and requested $4,200 for FY 23, which represents an increase of $700. 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 61.9% of the funding with 47.6% of the clients served in the New River Valley. • $58,722 is included for the Fairview District Home (mandated), which is an increase of $467 – The agency requested $58,722 for FY 23, which is an increase of $467. 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 21 FY 22 FY 23 % of Total Montgomery 18 18 20 48.8% Pulaski 7 7 8 19.5% Giles 1 1 1 2.4% Floyd 5 5 6 14.6% Radford 5 5 6 14.6% Total 36 36 41 100.0% NRV CARES - Locality Funding Locality FY 21 FY 22 % of Total FY 23 % of Total Montgomery $3,500 $3,500 61.9% $3,500 61.9% Pulaski $850 $850 15.0% $850 15.0% Giles $- $- 0.0% $- 0.0% Floyd $150 $200 3.5% $200 3.5% Radford $1,100 $1,100 19.5% $1,100 19.5% Total $5,600 $5,650 100.0% $5,650 100.0% NRV CARES - Clients Served Locality FY 21 FY 22 FY 23 % of Total Montgomery 428 1,200 1,200 47.6% Pulaski 152 503 503 19.9% Giles 207 275 275 10.9% Floyd 84 94 94 3.7% Radford 178 451 451 17.9% Total 1,049 2,523 2,523 100.0% OTHER AGENCIES : 251 OTHER AGENCIES • $5,000 is included for the Children’s Trust (not mandated) to support the Children’s Advocacy Center of the New River Valley, which is level funding – The agency received $5,000 in FY 22 and requested level funding for FY 23. The Child Advocacy Center of the New River Valley is a program offered by the Children’s Trust that brings law enforcement professionals, child protective services investigators, prosecutors, medical and mental health personnel, and child advocates together to ensure that children are provided with the best possible services in order to discuss and heal from alleged abuse. The Children’s Advocacy Center of the New River Valley provides space for trained forensic interviewers to interview abused children in a non-threatening environment. These funds will be used to support rent and utilities for space in Christiansburg for interviews of children throughout the New River Valley. • $1,500 is included for The Community Group of Montgomery County (previously Dialogue on Race) (not mandated), which is level funding – In FY 17, the Board of Supervisors provided $1,500 to the Dialogue on Race and asked that this become an annual budgeted amount in support of the yearly forum to discuss issues articulated by the African American community and work toward solutions. Public Safety Agencies • $12,137 is included for State Forester (mandated), which is level funding – The agency received $12,137 in the FY 22 budget; therefore, this amount represents level funding for FY 23. Based on the invoice from the State Forester for FY 22, the amount needed to cover the fee for FY 23 is $12,137. Fairview District Home - Capital Expense Ownership Capital Giles 22.80% $10,952 Montgomery 32.70% $15,707 Pulaski 35.60% $17,101 Radford 8.90% $4,275 Total 100.00% $48,036 Fairview District Home - Management Fee - Operating Expense by Jurisidiction Based on 5-Year Rolling Average FY17 FY18 FY19 FY20 FY21 Average Funding Nonownership Jurisdictions: Other 4.4 6.7 4.2 3.2 2.2 4.1 Floyd 4.8 3.7 4.0 4.4 5.0 4.4 $5,000 Ownership Members: Giles 2.6 2.1 1.0 1.0 0.3 1.4 3.45% $6,138 Montgomery 13.5 11.0 9.3 8.6 6.5 9.8 24.16% $43,015 Pulaski 16.7 15.3 14.4 12.8 10.0 13.9 34.22% $60,946 Radford 20.5 19.3 14.3 11.7 11.4 15.5 38.17% $67,982 Total 62.5 58.1 47.2 41.7 35.4 49.0 100% $183,081 Fairview District Home - Total Expenses MGT Fee Capital Total Giles $6,138 $10,952 $17,090 Montgomery $43,015 $15,707 $58,722 Pulaski $60,946 $17,101 $78,047 Radford $67,982 $4,275 $72,257 Floyd $5,000 $- $5,000 Total $183,081 $48,036 $231,117 OTHER AGENCIES : 252 OTHER AGENCIES • $15,715 is included for the Emergency Medical Services Council (not mandated), which is level funding – The agency received $15,715 in the FY 22 budget and requested level funding for FY 23. 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 (not 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 22 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 2021, $580 has been expended, representing 29 cases. • $959,787 is included for the New River Valley Emergency Communications Regional Authority (mandated), which is an increase of $33,095 – The Authority received $926,692 in FY 22 and requested an increase of $33,095 from each participating jurisdiction. Centralized operations began on July 1, 2016. The mission of the New River Valley Emergency Communications Regional Authority is to provide quality and reliable 911 dispatch and emergency communication services to the community. This increase will support the basic operations of the authority. • $25,000 is included for the Drug Court (not mandated), which is level funding – In the FY 18 budget process, the Board of Supervisors agreed to support a new drug court in Montgomery County and fund up to $25,000 for housing costs for certain drug court clients. Educational/Cultural Agencies • $46,395 is included for New River Community College (mandated), which is an increase of $1,358 – The agency requested $46,395 in the FY 23 budget. The agency received $45,037 in the FY 22 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 New River Community College Locality Population %Prop. Values %Student Enrollment %Funding % Montgomery 98,391 53.76% $8,658,132,300 56.86% 2,089 51.75% $46,395 53.17% Pulaski 33,935 18.54% $2,745,847,155 18.03% 754 18.68% $16,161 18.52% Giles 16,663 9.10% $1,208,803,700 7.94% 492 12.19% $9,355 10.72% Floyd 15,777 8.62% $1,791,404,700 11.76% 306 7.58% $7,526 8.62% Radford 18,255 9.97% $822,947,600 5.40% 396 9.81% $7,820 8.96% Total 183,021 100.00% $15,227,135,455 100% 4,037 100.00% $87,256 100.00% Derived Funding % = [(Pop. %) + (PV %) + 3(SE %)] / 5 OTHER AGENCIES : 253 OTHER AGENCIES preclude the College from asking localities for additional funds to cover site development costs. • $500,000 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. $500,000 is included for FY 23 to support this program. • $5,000 is included for The Lyric Council, Inc. (not mandated), which is level funding – The agency received $5,000 in the FY 22 budget and requested level funding for FY 23. The Lyric Theatre is home to many music, theatrical, and film venues. This funding equals the amount provided to the Smithfield Plantation and the Montgomery Museum. • $5,000 is included for the Montgomery Museum and Lewis Miller Regional Art Center, Inc. (not mandated), which is level funding – The agency received $5,000 in the FY 22 budget and requested $5,000 for FY 23. The purpose of the museum and art center is to be a repository for, and to conserve, the history of Montgomery County and its artifacts. This funding recommendation equals the amount provided to the Smithfield Plantation and the Lyric Council. • $5,000 is included for the Smithfield Plantation (not mandated), which is level funding – The agency requested $8,500 for the FY 23 budget, which is an increase of $3,500. Visitation is far below pre-COVID levels and rentals are improving but still lagging budgetary needs. This level funding recommendation equals the amount provided to the Montgomery Museum 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 22 budget and requested $5,000 for FY 23. 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 22 and requested $10,300 for FY 23. Level funding is provided for FY 23. 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 an increase of $1,000 – $5,000 is included for FY 23 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 22 and requested $30,000 for FY 23. The agency offers a low cost, high quality option for spay/neuter of dogs and cats. Based on the success of the pilot program to subsidize the cost of the surgery for cats (nearly 18% are feral cats), funds are provided to continue this program, reducing the cost of surgeries for County residents and addressing overpopulation of feral cats. OTHER AGENCIES : 254 OTHER AGENCIES Environmental Agencies • $40,982 is included for the New River Valley Regional Commission (not mandated), which is a decrease of $1,416 – The agency requested $40,982 for FY 23 and received $42,398 in the FY 22 budget. The NRVRC serves as a planning and coordinating body for the localities of Planning District Four. Its mission is to identify and analyze regional issues and facilitate decision-making to resolve those issues, to serve as an information resource through the regional database, and to develop local and regional plans or strategies that will strengthen local governments’ ability to serve their citizens. The requested amount is based on $1.32 per capita (rate is a 3 cent increase from the previous four fiscal years) as approved by the commission. A reduction was requested because the 2020 Census figures were lower than the 2019 Weldon Cooper annual population estimates used previously for the County which excludes students at Virginia Tech and the populations of the towns of Blacksburg and Christiansburg. • $13,000 is included for the Skyline Soil and Water Conservation District (not mandated), which is level funding – A total of $14,333 was requested by the Skyline Soil and Water Conservation District for FY 23, which is an increase of $1,333. 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 23. The Council received $3,000 in FY 22. 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. • $97,077 is included for the Virginia Cooperative Extension Services (not mandated), which is level funding – A total of $97,077 was requested by the Virginia Cooperative Extension Services for FY 23 and represents level funding. $97,077 was included in the FY 22 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 • $1,650 is included for the Montgomery County Chamber of Commerce (not mandated), which is level funding – A total of $1,650 is included for dues payable to the Montgomery County Chamber of Commerce for FY 23. The Chamber works to promote tourism and economic development to prospective newcomers. OTHER AGENCIES : 255 OTHER AGENCIES • $19,678 is included for the New River Valley Airport Commission (not mandated), which is level funding – A total of $19,678 was requested by the New River Valley Airport Commission for FY 23, which is level funding. The agency received $19,678 in the FY 22 budget. Funding requested is determined using a formula which is a function of jurisdictions’ populations, distance from the airport, and business activity generated at the Airport by industries in respective jurisdictions. • $99,721 is included for Onward NRV (not mandated), which is an increase of $288 – A total of $99,721 was requested by Onward NRV for FY 23, an increase of $288. Onward has a funding formula of $1 per capita for each member jurisdiction. 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. • $2,500 is included for the NRV Rail 2020 Initiative (not mandated), which is level funding – A total of $2,500 is included for Rail 2020 initiative. Initiated in 2013 by The Blacksburg Partnership, New New River Valley Airport Commission New River Valley Airport Commission - Clients Served Locality FY 21 FY 22 % of Total FY 23 % of Total Locality FY 22 FY 23 % of Total Montgomery $19,105 $19,678 9.52% $19,678 9.52%Montgomery 1,125 1,350 10.41% Pulaski $138,270 $142,418 68.90% $142,418 68.90%Pulaski 7,986 9,184 70.80% Giles $17,983 $16,126 7.80% $16,126 7.80%Giles 936 1,030 7.94% Floyd $- $- 0.00% $- 0.00%Floyd - - 0.00% Radford $27,660 $28,490 13.78% $28,490 13.78%Radford 1,193 1,407 10.85% Total $203,018 $206,712 100.00% $206,712 100.00%Total 11,240 12,971 100.00% Onward NRV Funding Source FY 23 Req.FY 23 Rec. % of Total % of Gov't Funding Montgomery County $99,721 $99,721 19.35%50.53% Christiansburg $5,000 $5,000 0.97%2.53% Blacksburg $5,000 $5,000 0.97%2.53% Total MC $109,721 $109,721 21.29%55.60% Pulaski County $33,800 $33,800 6.56%17.13% Dublin $1,500 $1,500 0.29%0.76% Town of Pulaski $3,000 $3,000 0.58%1.52% Total Pulaski $38,300 $38,300 7.43%19.41% Giles County $16,787 $16,787 3.26%8.51% Pearisburg $1,000 $1,000 0.19%0.51% Total Giles $17,787 $17,787 3.45%9.01% Floyd County $15,476 $15,476 3.00%7.84% Total Floyd $15,476 $15,476 3.00%7.84% City of Radford $16,070 $16,070 3.12%8.14% Total Local Govt' $197,354 $197,354 38.29%100.00% Private Sector $318,025 $318,025 61.71% Grand Total $515,379 $515,379 100.00% Assumes other jurisdictions fund requests OTHER AGENCIES : 256 OTHER AGENCIES 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 23, which is level funding from the FY 22 approved budget. • $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 23, 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 23. • $19,800 is included for the Metropolitan Planning Organization (MPO) (mandated), which is level funding – A total of $19,800 was requested and is included for the MPO for FY 23, which includes $6,600 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 23 is $6,600 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 a decrease of $9 – A total of $201 is included for dues payable to the Roanoke Valley Transportation Planning Organization (RVTPO). The agency requested $201 for FY 23, which is a decrease of $9. 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 23. The agency received $60,000 in the FY 22 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. • $12,000 is included for Tourism (mandated), which is level funding – The County’s transient occupancy rate is 3%, which generates between $35,000 to $36,000 in revenue on an annual basis. The County pays 1/3 of this or 1% of the 3% rate to the Tourism Department in accordance with the tourism agreement. • $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 OTHER AGENCIES : 257 OTHER AGENCIES 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. • $10,005 is Included for the New River/Mount Rogers Workforce Development Board (not mandated), which is an increase of $70 – A total of $10,005 was requested by the New River/Mount Rogers Workforce Development Board for FY 23, which is an increase of $70. The agency received $9,935 in the FY 22 budget. The funding request is $0.10 per capita, based on the estimated 2022 population for Montgomery County (obtained from Virginia Tech). 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. These funds will be used to continue and expand business services efforts. MONTGOMERY COUNTY, VIRGINIA Contingencies - General Board of Supervisors County Administrator VOTERS Contingencies General CONTINGENCIES - GENERAL : 259 CONTINGENCIES - GENERAL : 260 CONTINGENCIES - GENERAL Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Contingencies-General $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 TOTAL EXPENDITURES $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 EXPENDITURES BY CLASSIFICATION General Contingencies $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 TOTAL EXPENDITURES $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 TOTAL REVENUES $318,675 $- $536,307 $536,307 $47,000 $583,307 $47,000 CONTINGENCIES - GENERAL : 261 CONTINGENCIES - GENERAL About This division provides for contingency reserves to pay for unanticipated expenditures that arise during the year. Contingencies – General Contingencies – General provides for unknown and unanticipated expenditures that arise during the year but have not been included in the approved budget. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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. • $47,000 is Added to the General Contingency Budget – The County’s Financial Policies include retaining 1% of the County’s general government portion of the General Fund to cover contingency needs. An additional $47,000 is needed to comply with this policy. MONTGOMERY COUNTY, VIRGINIA Contingencies - Special Board of Supervisors County Administrator VOTERS Contingencies Special CONTINGENCIES - SPECIAL : 263 CONTINGENCIES - SPECIAL : 264 CONTINGENCIES - SPECIAL Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Contingencies-Special $62,096 $- $8,141 $- $116,216 $116,216 $108,075 TOTAL EXPENDITURES $62,096 $- $8,141 $- $116,216 $116,216 $108,075 EXPENDITURES BY CLASSIFICATION Contingencies-Special $62,096 $- $8,141 $- $116,216 $116,216 $108,075 TOTAL EXPENDITURES $62,096 $- $8,141 $- $116,216 $116,216 $108,075 REVENUE BY CLASSIFICATION State School Revenue (Deferred State $) $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $62,096 $- $8,141 $- $116,216 $116,216 $108,075 TOTAL REVENUES $62,096 $- $8,141 $- $116,216 $116,216 $108,075 CONTINGENCIES - SPECIAL : 265 CONTINGENCIES - SPECIAL About This division 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 22 Approved FTE FY 23 Approved FTE Change Special Contingencies 0 0 0 TOTAL 0 0 0 Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • $8,141 is Removed from Funds Remaining from the County’s 3% Compensation Increase in FY 22 – Monies were held in Special Contingencies until transferred to departments to provide a 3% Compensation increase for County employees, effective July 1, 2021. $8,141 was the remaining balance after the 3% increase was distributed in FY 22. These funds have been removed for FY 23 as they are no longer needed as base funds. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. 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. • $116,216 is the Balance in 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 and for the implementation of the County’s new Compensation and Classification Plan. $116,216 is the remaining balance after all compensation funds were distributed. These remaining funds are held in abeyance for future allocation by the Board of Supervisors. MONTGOMERY COUNTY, VIRGINIA Law Library General Assembly Circuit Court VOTERS Law Library LAW LIBRARY : 267 LAW LIBRARY : 268 LAW LIBRARY Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT Law Library $17,600 $12,078 $17,600 $17,600 $- $17,600 $- TOTAL EXPENDITURES $17,600 $12,078 $17,600 $17,600 $- $17,600 $- EXPENDITURES BY CLASSIFICATION Operations & Maintenance $17,600 $12,078 $17,600 $17,600 $- $17,600 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $17,600 $12,078 $17,600 $17,600 $- $17,600 $- REVENUE BY CLASSIFICATION Interest $1,000 $20 $1,000 $1,000 $- $1,000 $- Fees $14,000 $6,385 $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 $6,406 $17,600 $17,600 $- $17,600 $- TOTAL UNDESIGNATED REVENUE $- $5,672 $- $- $- $- $- TOTAL REVENUES $17,600 $12,078 $17,600 $17,600 $- $17,600 $- LAW LIBRARY : 269 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 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 Added MONTGOMERY COUNTY, VIRGINIA Montgomery County Public Schools Board of Supervisors School Board VOTERS Public Schools Nutrition Fund Operating Fund MONTGOMERY COUNTY PUBLIC SCHOOLS : 271 MONTGOMERY COUNTY PUBLIC SCHOOLS : 272 MONTGOMERY COUNTY PUBLIC SCHOOLS Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT School Operating Fund $131,560,847 $127,806,308 $122,393,401 $124,688,704 $2,100,000 $126,788,704 $4,395,303 School Nutrition Fund $5,228,004 $4,600,497 $4,633,474 $4,633,474 $- $4,633,474 $- TOTAL EXPENDITURES $136,788,851 $132,406,804 $127,026,875 $129,322,178 $2,100,000 $131,422,178 $4,395,303 EXPENDITURES BY CLASSIFICATION Instruction $98,897,870 $96,331,973 $93,590,248 $96,702,222 $- $96,702,222 $3,111,974 Admin/Attend/Health $5,629,744 $5,404,415 $5,630,523 $5,857,882 $- $5,857,882 $227,359 Transportation $5,773,091 $5,524,085 $5,469,766 $5,690,686 $- $5,690,686 $220,920 Operations & Maintenance $20,523,912 $19,887,380 $16,974,170 $17,809,220 $- $17,809,220 $835,050 Non-Instruction $327,570 $249,795 $320,034 $320,034 $- $320,034 $- School Nutrition $5,228,004 $4,600,497 $4,633,474 $4,633,474 $- $4,633,474 $- Transfer to Debt Service $408,660 $408,660 $408,660 $408,660 $- $408,660 $- Unallocated Funds $- $- $- $(2,100,000) $2,100,000 $- $- TOTAL EXPENDITURES $136,788,851 $132,406,804 $127,026,875 $129,322,178 $2,100,000 $131,422,178 $4,395,303 REVENUE BY CLASSIFICATION Sales Taxes $12,809,786 $13,562,327 $12,075,291 $14,759,385 $- $14,759,385 $2,684,094 Basic Aid $29,612,287 $28,095,674 $29,109,860 $28,954,457 $- $28,954,457 $(155,403) Other SOQ $12,538,266 $11,942,806 $12,063,517 $11,799,645 $- $11,799,645 $(263,872) Incentive Programs $2,874,728 $3,869,620 $4,769,942 $4,110,944 $- $4,110,944 $(658,998) Categorical $605,914 $734,753 $477,776 $591,651 $- $591,651 $113,875 Lottery Funded Programs $3,682,827 $4,324,576 $4,521,019 $5,096,626 $- $5,096,626 $575,607 Federal Funds $11,401,221 $12,692,103 $7,276,285 $7,131,979 $- $7,131,979 $(144,306) Other Local Funds $3,566,563 $2,383,054 $2,789,369 $2,939,230 $- $2,939,230 $149,861 State Recordation $250,000 $- $- $- $- $- $- Other State Funds $107,473 $45,143 $66,543 $60,988 $- $60,988 $(5,555) Deferred State Revenue $- $- $- $- $- $- $- Fund Balance $- $- $- $- $- . $- $- Interest $- $- $- $- $- $- $- School Transfer to Debt $- $- $- $- $- $- $- General Fund Transfer $59,339,786 $53,690,890 $53,877,273 $53,877,273 $2,100,000 $55,977,273 $2,100,000 TOTAL DESIGNATED REVENUE $136,788,851 $131,340,946 $127,026,875 $129,322,178 $2,100,000 $131,422,178 $4,395,303 TOTAL UNDESIGNATED REVENUE $- $1,065,858 $- $- $- $- $- TOTAL REVENUES $136,788,851 $132,406,804 $127,026,875 $129,322,178 $2,100,000 $131,422,178 $4,395,303 MONTGOMERY COUNTY PUBLIC SCHOOLS : 273 MONTGOMERY COUNTY PUBLIC SCHOOLS About Montgomery County Public Schools (MCPS) serves around 9,487 students through 11 elementary schools (grades K-5), four middle schools (grades 6-8), four high schools (grades 9-12), and central administrative offices. MCPS also provides one alternative education school. In addition to the regular education and special education programs other programs include: Title I; elementary art, music, and physical education; elementary, middle, and high school guidance; comprehensive career and technical education; gifted education; programs for at risk students; and extensive extracurricular activities in athletics, fine arts, and academic competitions. The seven elected members of the School Board and the Superintendent of Schools provide leadership and management for the school division. School Operating Fund The School Operating Budget provides the funds as required to comply with the State Standards of Quality (SOQ) and to meet the Federal requirements under the No Child Left Behind (NCLB) legislation. The budget also incorporates local programs as requested by the community. School Nutrition Fund The School Nutrition program operates as a separate fund and is self-sustaining for the cost of labor, food supplies, expendable supplies, and equipment repair. Major capital expenditures, utilities, and liability insurance are provided through the school division’s operating budget. Revenues are received from the sale of breakfast, lunch, ala-carte items, catering, and reimbursements from Federal nutrition programs. Budget Discussion • $126,788,704 is Provided for the School Operating Fund – $126,788,704 in total funding is provided for the School Operating Fund. This represents an increase of $4,395,303 over the FY 22 approved budget. Of this amount, $2,295,303 is from new state designated resources and $2,100,000 is from new County dollars. • $4,633,474 is Provided for the School Nutrition Fund – $4,633,474 in total funding is provided for the School Nutrition Fund, which is no change from the FY 22 Budget. MONTGOMERY COUNTY, VIRGINIA Montgomery County Public Schools Capital Board of Supervisors School Board VOTERS Public Schools School Capital MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 275 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 276 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT School Capital Construction $2,146,173 $- $2,195,645 $2,259,973 $- $2,259,973 $64,328 TOTAL EXPENDITURES $2,146,173 $- $2,195,645 $2,259,973 $- $2,259,973 $64,328 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $2,146,173 $- $2,195,645 $2,259,973 $- $2,259,973 $64,328 TOTAL EXPENDITURES $2,146,173 $- $2,195,645 $2,259,973 $- $2,259,973 $64,328 REVENUE BY CLASSIFICATION General Fund Transfer $2,146,173 $2,146,173 $2,195,645 $2,259,973 $- $2,259,973 $64,328 Debt Service Transfer $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Interest $- $52,524 $- $- $- $- $- Fund Balance/Other Revenue $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $2,146,173 $2,198,697 $2,195,645 $2,259,973 $- $2,259,973 $64,328 TOTAL UNDESIGNATED REVENUE $- $(2,198,697) $- $- $- $- $- TOTAL REVENUES $2,146,173 $- $2,195,645 $2,259,973 $- $2,259,973 $64,328 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 277 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 • $2,259,973 is Provided for the School Capital Fund – $2,259,973 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. MONTGOMERY COUNTY, VIRGINIA General Government Debt Services Board of Supervisors County Administrator VOTERS General Government Debt Services County Debt Service School Debt Service GENERAL GOVERNMENT DEBT SERVICES : 279 GENERAL GOVERNMENT DEBT SERVICES : 280 GENERAL GOVERNMENT DEBT SERVICES Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT County Debt Service $5,056,573 $4,058,858 $4,256,082 $5,140,875 $- $5,140,875 $884,793 School Debt Service $19,666,152 $19,648,716 $20,466,643 $19,581,850 $- $19,581,850 $(884,793) Transfers to Other Funds $- $- $- $- $- $- TOTAL EXPENDITURES $24,722,725 $23,707,574 $24,722,725 $24,722,725 $- $24,722,725 $- EXPENDITURES BY CLASSIFICATION Principal $16,540,461 $16,540,461 $17,056,984 $15,058,769 $- $15,058,769 $(1,998,215) Interest $7,158,027 $7,156,783 $6,543,424 $5,910,888 $- $5,910,888 $(632,536) Administrative Costs $35,000 $10,330 $35,000 $35,000 $- $35,000 $- Transfer to County Capital $- $- $- $- $- $- $- Transfer to School Capital $- $- $- $- $- $- $- Reserve Funds $989,237 $- $1,087,317 $3,718,068 $- $3,718,068 $2,630,751 TOTAL EXPENDITURES $24,722,725 $23,707,574 $24,722,725 $24,722,725 $- $24,722,725 $- REVENUE BY CLASSIFICATION General Fund Transfer $22,700,165 $22,162,909 $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 $29,190 $79,982 $79,982 $- $79,982 $- School Operating Transfer $- $- $- $- $- $- $- 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 $1,909,572 $1,347,447 $1,347,447 $- $1,347,447 $- Fund Balance $- $- $- $- $- $- $- Interest/Freed Up Debt Service Reserve $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $24,722,725 $24,696,811 $24,722,725 $24,722,725 $- $24,722,725 $- TOTAL UNDESIGNATED REVENUE $- $(989,237) $- $- $- $- $- TOTAL REVENUES $24,722,725 $23,707,574 $24,722,725 $24,722,725 $- $24,722,725 $- GENERAL GOVERNMENT DEBT SERVICES : 281 GENERAL GOVERNMENT DEBT SERVICES About General Government Debt Service division includes principal, interest and administrative fees on long-term outstanding debt. Debt service accounts are required for the issuance of the bonds to fund new county buildings and schools, building improvements and renovations and other capital improvements. County Debt Service This includes principal, interest and administrative fees for all County long-term outstanding debt. School Debt Service School Debt Service includes principal, interest and administrative fees for all school long-term outstanding debt. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. Debt service has been funded from various sources: monies from the School Operating fund, courthouse maintenance fees, revenue from the New River Valley Emergency Communications Regional Authority lease, and the General Fund. The debt service budget includes funds for principal, interest and debt administration costs, as well as, savings retained from decreases in prior year debt service. Retaining these one-time monies in the base budget sets them aside to accomplish two objectives: • Fund future capital projects, and • Provide capacity to offset future non-recurring peaks in debt service costs. Reallocation of Base Debt Service Resources – The base budget includes funds needed to cover the costs for both County and School debt. Generally, debt issuances are structured to balance total debt service costs from year to year; however, the individual components of debt service often change. Total funds for debt service do not change for FY 23. The reallocation of existing debt in the base budget consists of the following: Decrease in Principal Payments ($1,998,215) Decrease in interest Payments ($632,536) Increase in Reserve Funds $2,630,751 Net Change in the Debt Service Fund $ 0 Other adjustments include realigning the base allocation to correctly distribute debt service between the County and Schools. School debt service had a one-year increase in FY 22 requiring additional funding, which was off-set by County debt service reserve capacity. Rather than increase total debt service for one year, funds were shifted from the County to the Schools. These funds are realigned in the FY 23 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 GENERAL GOVERNMENT DEBT SERVICES : 282 GENERAL GOVERNMENT DEBT SERVICES include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Montgomery County Capital Board of Supervisors County Capital VOTERS MONTGOMERY COUNTY CAPITAL : 283 MONTGOMERY COUNTY CAPITAL : 284 MONTGOMERY COUNTY CAPITAL Budget Summary Change FY 21 FY 21 FY 22 FY 23 FY 23 FY 23 App. 23/ Revised Actual Approved Base +Addenda =Approved App. 22 EXPENDITURES BY DEPARTMENT County Capital $6,207,452 $369,785 $3,580,645 $3,644,973 $- $3,644,973 $64,328 TOTAL EXPENDITURES $6,207,452 $369,785 $3,580,645 $3,644,973 $- $3,644,973 $64,328 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $6,207,452 $369,785 $3,580,645 $3,644,973 $- $3,644,973 $64,328 TOTAL EXPENDITURES $6,207,452 $369,785 $3,580,645 $3,644,973 $- $3,644,973 $64,328 REVENUE BY CLASSIFICATION Transfer from General Fund $6,207,452 $6,207,452 $3,580,645 $3,644,973 $- $3,644,973 $64,328 Transfer from Debt Service $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Fund Balance/Other Revenue $- $- $- $- $- $- $- Transfer to Debt Service $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $6,207,452 $6,207,452 $3,580,645 $3,644,973 $- $3,644,973 $64,328 TOTAL UNDESIGNATED REVENUE $- $(5,837,667) $- $- $- $- $- TOTAL REVENUES $6,207,452 $369,785 $3,580,645 $3,644,973 $- $3,644,973 $64,328 MONTGOMERY COUNTY CAPITAL : 285 MONTGOMERY COUNTY CAPITAL About The County Capital division is used to fund the costs of future County capital project needs. County Capital Dollars earmarked in this division will be used in future years for County capital needs. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • $1,355,984 is Included for Fire and Rescue Capital – The base budget includes $1,355,984 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 Auburn Parks 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. • $903,989 is Included for County Capital Needs – $903,989 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. • No Addenda Added