FY 24 Approved BudgetSteve 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/CIP Coordinator
Susan S. Dickerson | Administrative Coordinator
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
COVER IMAGE
Scenic view of the Riner area of Montgomery County.
Approved Budget
for Fiscal Year 2024
BUDGET MESSAGE
February 27, 2023
Dear Honorable Members of the Board of Supervisors –
I am pleased to present to you the proposed Fiscal Year 2023-2024 Montgomery County budget for
your review and consideration. 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 the County.
Our County organization has remained steadfast over the past year, even as we have continued to face
challenges from the COVID-19 pandemic and its aftereffects. The County has remained strong
financially; in fact, several of our revenue categories continue to see record growth. Projections for
the current fiscal year indicate County revenues continue to trend higher for real estate, personal
property, and sales taxes. This trend will likely continue into the new fiscal year. Our recent
reassessment of real property, effective for January 1, 2023, reflected an average increase in property
valuation of approximately 30%, an increase not seen since before the Great Recession of 2008. While
this increase was significant, the previous two reassessments reflected much smaller increases in
valuation, and when averaged over the past 12 years, our real property valuation has increased
approximately 5% per year.
While our revenues have continued to be resilient post-pandemic, the County is also experiencing
significant pressures on the expenditure side of our operations. Inflation continues to impact the cost
of supplies and materials needed for County operations. Coupled with supply-chain shortages for
many materials, these factors have impacted our ability to perform our daily responsibilities and
challenged us to develop new ways to meet those requirements. Our County employees have been
steadfast in providing a high level of service on behalf of our citizens, but they are also feeling the
impact of inflation in their personal budgets. Employees often share with me that they are very
appreciative for their jobs with the County; however, they see daily that County operations are
stretched extremely thin in a number of operational areas. The County’s employees are the greatest
asset this organization has, and I am committed to providing additional support for them in the
upcoming year.
With the recent reassessment, the value of one penny of real estate tax revenue is now approximately
$1,175,000. The revenue neutral tax rate, adjusting for a 1% increase in value to cover the cost of the
reassessment as allowed by state law, is 70 cents per $100 valuation, a decrease of 19 cents from the
current real estate tax rate of 89 cents. For the fiscal year 2024 proposed budget, I am recommending
a real estate tax rate of 73 cents, which is an increase of 4.3% over the revenue neutral rate.
The proposed FY 2023-2024 budget for all funds is $239.9 million, an increase of $19.1 million
(8.7%) over the current fiscal year. The budget as proposed consists of $102 million provided from
federal, state, and other designated funds, with the remaining funds of $137.9 million representing
County dollars that are not designated for a specific purpose. As our Director of Management and
Budget shared with you in a presentation in January, the County expects general undesignated
revenue growth of $7.1 million for the new year, excluding any increases in the real estate tax rate.
Proposed funding for the County’s General Fund, net of transfers to other funds, totals $66.3
million, an increase of $7.5 million (12.9%) from the current fiscal year.
Proposed funding for the Montgomery County Public Schools’ (MCPS) Operating Fund, net of
transfers to other funds, totals $136.1 million, which is an increase from the current year of $9.7 million
(8.0%). This includes my recommendation that $4 million in additional funds be provided from the
County’s General Fund in FY 2024 to support MCPS operations. MCPS requested additional County
funds of $6.1 million to address shortfalls in their proposed budget; of this amount, $1.3 million is a
result of a calculation error by the State Department of Education. Removing this calculation error,
MCPS’ request would be $4.8 million, and my recommendation of $4 million would address 83% of
the Schools’ request. I have reallocated one penny of real estate revenues previously allocated for
future County and MCPS capital construction to special contingencies. These funds will provide the
Board of Supervisors with options to include school funding should the Commonwealth fail to
provide a funding resolution for its $1.3 million error; retaining it in the allocation for future capital;
or other priorities the Board may wish to address in the proposed budget.
In addition to the 5% salary increase included in the Governor’s proposed budget for teachers, the
Virginia Houses of Delegates and the Virginia Senate have proposed an additional 2% salary increase,
for a total increase of 7%. As the General Assembly adjourned this past Saturday with no resolution
to the State budget, at this point there are no additional funds to address this proposal. If this
additional salary increase is approved, additional funds will be required if MCPS desires to provide
funding for a comparable salary increase for MCPS non-SOQ (Standards of Quality) positions; this
translates to another unfunded mandate from our state leadership, and creates a significant additional
funding challenge for our schools.
The following charts show the revenue sources and expenditures for the proposed FY 2024 County
budget:
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
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 $220,765,617 4% $131,013,518 $19,581,850 $2,259,973 $152,855,341 2%
FY
2024 $239,883,893 9% $141,284,310 $20,698,010 $2,350,864 $164,333,184 8%
* FY 2021 is adjusted for funds released from deferral subsequent to original budget approval.
Due to the significant increase in the value of one cent of the real estate tax rate, I am recommending
that the set-asides for future capital for the County (currently 1.5 cents for Fire and Rescue and 1.0
cents for capital projects) and MCPS (currently 2.5 cents) be reduced by a half-penny, to two cents
each. Even with this reduction, the net funding for future capital for both the County and MCPS will
increase due to the increase in the reassessed real estate values. These funds have been placed in special
contingencies so the Board may have flexibility in using these funds to address other budget needs, as
I mentioned earlier.
To ensure that the County remains steadfast in funding projects that focus on the future, I am
recommending the following funds be allocated for the upcoming fiscal year –
• School Capital Fund - $2.4 million (2 cents of the real estate tax rate) for school capital projects;
• Fire & Rescue Capital Fund - $1.8 million (1.5 cents of the real estate tax rate) for fire and rescue
equipment; and
• County Capital Fund - $1.9 million (which includes 0.5 cents of the real estate tax rate, as well as
$1.4 million from other revenues) for capital and maintenance projects.
With an on-going designation of $2.4 million, funds will continue to accrue annually for the next
priority school capital project, once the projects in the Christiansburg school strand are completed.
Fire and Rescue Capital will receive $1.8 million to ensure that 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; with the grading now complete, we look forward to
moving forward with the final construction of the new park in Riner;
• $210,000 for Information Technology infrastructure projects, which allows County
technology needs to be addressed;
• $587,716 (or 0.5 cent of the real estate rate) enables $100,000 to be set aside for future Valley
to Valley Trail projects and provides $487,716 each year for other future County capital
projects; and
• $750,000 for County capital maintenance projects, which allows for proactive preventive
maintenance and for handling large scale building repairs or replacements.
Funding for the major categories of the County’s budget for the last five fiscal years is shown in
the chart below:
Our County employees are 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 the significant impact that inflation has created for them over the past year, I am
proposing a 7% increase in compensation for all full-time and part-time classified employees, effective
July 1, 2023. For employees who have reached the top of their pay grade, I recommend a 7% one -
time supplemental payment in lieu of a salary increase. This recommended pay increase for County
employees matches what is being recommended for state employees, and allows us to keep our
compensation competitive so that we can attract and retain the best employees available. Funding in
the amount of $2.3 million is included in the proposed budget to address this request. State funds of
approximately $400,000 offset this cost, bringing it to $1.9 million.
Total Budget Education* Education
Debt Service
County Debt
Service Public Safety
Other
Constit’l
Officers
Other
Operations
School
Capital
County
Capital
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 $220,765,617 $131,013,518 $19,581,850 $5,140,875 $21,715,367 $4,464,777 $32,944,284 $2,259,973 $3,644,973
FY
2024 $239,883,893 $141,284,310 $20,698,010 $5,140,875 $23,537,496 $4,776,769 $38,359,705 $2,350,864 $3,735,864
* FY 2021 is adjusted for funds released from deferral subsequent to original budget approval.
With the Christiansburg Town Council’s decision to remove Town police officers from MCPS
facilities located within the Town of Christiansburg corporate limits as of July 1, 2023, Board members
have expressed a desire to provide funds for the provision of School Resource Officers (SROs) in
MCPS facilities in the two towns. Funding in the amount of $673,605 is included in the proposed
budget to provide salaries, benefits, training, and equipment (including vehicles) for five additional
SROs to be managed by the County Sheriff, and placed in MCPS facilities as determined by the Sheriff
and MCPS administration. In addition to funding for SRO positions, an additional $333,910 is
included in the Sheriff’s Office budget for an annual contract for body cameras, increased cost of fuel,
and an increase in motor vehicle purchase costs.
The proposed budget also includes funding for the creation of a Community Resource Officer (CRO)
program, to be housed at the County Government Center. The CRO will be a liaison for the Sheriff’s
Office, and will be available to meet with citizens to discuss any concerns related to community public
safety. The CRO will also provide staffing for many of the after-hours meetings of the Board of
Supervisors, Planning Commission, School Board, and other County meetings as needed. Funding in
the amount of $182,752 is included in the proposed budget to provide for a full-time position,
additional part-time support when needed, and equipment (including a vehicle) to be utilized by the
CRO.
With the implementation of paid first responders for emergency service response in the current fiscal
year, the program has seen rapid growth and demand for additional staffing. Eastern Montgomery
County has experienced a significant decline in volunteer rescue service, and there are times where
other areas of the County have a difficult time with volunteers being available to respond to service
calls. The County is ultimately responsible for the safety and well-being of our citizens, and we must
provide additional funding for first responders, to ensure the safety and well-being of our citizens. For
the upcoming fiscal year, an additional $1,358,681 is budgeted to provide eight additional emergency
services technicians, four field supervisors, and funding for additional overtime and operating
expenses. With this additional funding, the County will provide resources for a total of 21 full-time
employees who will be serving as basic life support (BLS or EMT) and advanced life support (ALS or
paramedic) responders. As I have stated on numerous occasions, Montgomery County has been
blessed for many years to have strong volunteer fire and rescue agencies; nothing that is being
proposed is designed to diminish that appreciation. The purpose of the proposed funding is to
supplement our volunteers’ efforts in providing the highest level of support for our citizens.
Other new positions are proposed in the FY 2024 budget to address the level of increased services
and responsibilities in several of our operating departments. In addition to the positions mentioned
previously, a total of four additional positions are recommended in the following departments:
General Services; Planning and GIS; and Parks and Recreation; and a part-time, non-classified position
at the Animal Care and Adoption Center is also recommended to become full-time. Operational costs
in General Services are projected to increase by almost $700,000, due to an increase in utilities for
both existing facilities and the new garage and office of elections, increased cost of diesel and gasoline
fuel, maintenance service contract increases, and a new vehicle to support parks maintenance. While
these increased funding needs are for the General Services department, many other departments are
also receiving increased funding support to ensure County departments remain steadfast in their
ongoing support for our citizens and businesses.
As a result of the various legal settlements related to the opioid epidemic, approximately $350,000 is
available from finalized settlements through FY 2024 for opioid abatement programs and activities.
As future settlements are reached, this amount is anticipated to increase. While these funds have been
identified, they are not included in the FY 2024 budget. The County Attorney, working with the
Director of Human Services and the Assistant County Administrator, are meeting with judicial
representatives, local service agencies, and other localities to determine possible uses of this funding.
As details are developed for various programs that support for treatment strategies, education, and
outreach initiatives, the Board will be asked to appropriate funding from this allocation to address the
impacts of the opioid epidemic in our community.
Beginning in FY 2024, the County will no longer receive $56,043 in federal funding for the Retired
Senior Volunteer Grant Program (RSVP). The County will absorb these costs in the General Fund
and gradually expand volunteer programs to include additional participants and initiatives. Also
included in the General Fund budget is the Victim Witness Grant program. This state grant of
$210,674 funds three full-time positions that will now be included as classified positions on the
County’s Compensation and Classification Plan. This vital program provides support to victims and
witnesses throughout the court process.
I am again recommending funding in the proposed budget of $500,000 for New River Community
College’s (NRCC) Access to Community College Education (ACCE) program. The ACCE program
allows 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 highly-successful program with a total of over $2.5 million budgeted to date, of
which $1.5 million has been expended.
There are two proposed, cost free initiatives of which I am seeking the support Board of Supervisors
in the upcoming fiscal year. The first is allowing the County to investigate the possibility of moving
toward a reassessment cycle that occurs every two years as opposed to the current cycle of every four
years. Researching the costs involved with creating a Department of Assessment within County
government to conduct our reassessments internally instead of contracting this service out would be
included in this process. If you agree, County staff will research this issue, and provide the Board with
information that could be integrated into future County budgets.
The second initiative involves more closely integrating the County’s Public Service Authority into the
County’s operations. While the PSA and the County work closely together on many issues, the PSA
operates as an independent entity, with minimal coordinated effort to integrate land use, GIS, and
other County functions as part of the PSA. This initiative would allow County staff to recommend an
operational structure for the PSA to be part of the County, while retaining an independent PSA Board
of Directors to guide County and PSA staff on operational issues.
I am extremely grateful to the County’s department directors, agency heads, and Constitutional
officers for their active participation in the budget review process. Our leadership team understands
the fiscal challenges that face our County, and they respect and adhere to the Board’s fiscally
conservative philosophy. 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
departmental requests, which I used as part of my budget development. 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 local government operations totaling $828,862. The
proposed budget provides a total of $3.1 million to various outside agencies and organizations, some
of which are mandated as the County is contractually or statutorily required to provide the funds.
During this year’s budget process, I have been blessed to have the assistance of Angie Hill, Brad St.
Clair, Marc Magruder, Paul Kaiser, Jeff Raines, Susan Dickerson, Jennifer Harris, and Derley Aguilar
in preparing, refining, and presenting this budget information to you. Angie, Brad, Marc, and I spent
a great deal of time reviewing, debating, revising, and reviewing (again) the information contained in
this presentation. Jennifer and Derley provide editorial feedback and the creative magic that ensures
our budget document, presentations, and information reflects our best efforts in communications.
The proposed FY 2023-2024 budget provides funding to address our core local government
responsibilities, as well as funding for areas that must be addressed as part of our service to a growing
community. County staff and I look forward to reviewing the proposed budget information with you
in the days ahead. A budget work session is scheduled for Monday, March 6th, for the Board to
establish the advertised tax rate and advertised budget, in order to meet the required deadlines. The
required public hearings on the proposed budget and tax rate are scheduled for a special Board of
Supervisors meeting on Thursday, April 13th, at 6 p.m. If all goes as planned, we ask that the Board
approve the proposed budget at your regular Board of Supervisors meeting on Monday, April 24th.
I am extremely grateful to you for your leadership and continued support. I have no doubt that the
upcoming fiscal year will be another year of achievement for the County, and that our County will
continue to be steadfast in its support of ou r citizens, our businesses, and our employees. I and our
leadership team are available to address any questions or suggestions you may have as you review the
budget information.
All the best,
F. Craig Meadows
County Administrator
Approved Budget
for Fiscal Year 2024
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 ..........................................................................................................................59
UNDERSTANDING THE BUDGET .................................................................................................63
REVENUE SUMMARY ..................................................................................................................75
Revenue Estimates ..........................................................................................................................89
Financial Policies ............................................................................................................................105
EXPENDITURE PLANS .................................................................................................................109
Revenue Sharing .............................................................................................................................111
Board of Supervisors .......................................................................................................................115
County Administration .....................................................................................................................119
County Attorney ..............................................................................................................................125
Finance ...........................................................................................................................................129
Insurance ........................................................................................................................................133
Information Technology ...................................................................................................................137
Commissioner of the Revenue - Compensation Board ......................................................................141
Commissioner of the Revenue - Assessments ..................................................................................145
Treasurer - Compensation Board .....................................................................................................149
Treasurer - Collections .....................................................................................................................153
Electoral Board/Director of Elections ...............................................................................................157
Commonwealth Attorney .................................................................................................................161
Circuit Court ...................................................................................................................................165
General District Court ......................................................................................................................169
Juvenile and Domestic Relations Court ............................................................................................173
Magistrate .......................................................................................................................................177
Clerk of the Circuit Court .................................................................................................................181
Sheriff - Compensation Board ..........................................................................................................185
Sheriff - County ...............................................................................................................................189
Fire Departments and Rescue Squads .............................................................................................195
Animal Care and Adoption Center ....................................................................................................201
General Services .............................................................................................................................205
Children’s Services Act ....................................................................................................................211
Human Services ..............................................................................................................................215
New River Health District ................................................................................................................219
Social Services ................................................................................................................................223
Parks and Recreation ......................................................................................................................227
Regional Library System ..................................................................................................................233
Planning and GIS Services ...............................................................................................................237
Economic Development ...................................................................................................................241
Other Agencies ...............................................................................................................................245
Contingencies - General ..................................................................................................................261
Contingencies - Special ...................................................................................................................265
Law Library .....................................................................................................................................269
Montgomery County Public Schools.................................................................................................273
Montgomery County Public Schools Capital .....................................................................................277
General Government Debt Services .................................................................................................281
Montgomery County Capital ............................................................................................................285
Approved Budget
for Fiscal Year 2024
OVERVIEW OF
MONTGOMERY COUNTY
OVERVIEW OF MONTGOMERY COUNTY : 7
OVERVIEW OF MONTGOMERY COUNTY
Montgomery County, Virginia
Since its founding in the eighteenth century, Montgomery County has experienced
a rich history in agriculture, manufacturing, and technology with ties to notable
historical figures to include George Washington and even Daniel Boone. The county has
experienced consistent growth throughout the years.
Montgomery County – which is home to two of the state’s four largest towns, Blacksburg
and Christiansburg – is a high-tech community strategically located on the Interstate 81
corridor.
The county provides a full range of services to its approximately 100,000 residents to include: law enforcement;
fire and rescue; planning and GIS; economic development; social services; courts; parks and recreation; general
services; environmental services; animal control; libraries; and schools.
Montgomery County traces its origin to 1776 when it was formed and named after General Richard Montgomery, an
American hero of the French and Indian War and the American Revolution. The first settlement, Draper’s Meadow,
was established in the 1740s but was destroyed by Shawnee Indians during the French and Indian War.
Christiansburg, the county seat, was incorporated in
1792 and named in honor of Colonel William Christian.
This community was an important stop on the Wilderness
Road, which roughly corresponds to the present day U.S.
Route 11. As the retail hub of the county, Christiansburg
is host to several shopping centers and restaurants.
Blacksburg was incorporated in 1871. The town originated
on tracts of land donated by William Black – for whom
it was named – and was established at the same site as
the previous settlement of Draper’s Meadow. Blacksburg
is home to Virginia Tech, one of the nation’s leading
educational institutions and research universities. The
OVERVIEW OF MONTGOMERY COUNTY : 8
OVERVIEW OF MONTGOMERY COUNTY
town is also home to the Virginia Tech Corporate
Research Center.
Graduates from area colleges and universities add
to the abundant, educated workforce to make a pro-
business community with a solid mix of high-tech,
manufacturing, retail and professional services –
including a variety of Fortune 500 firms.
Snapshot: Population and Economy
The graphics and charts provided below have been obtained from the Labor Market Information report provided by
the Virginia Employment Commission.
Population by Gender
Source: 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%
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OVERVIEW OF MONTGOMERY COUNTY : 9
OVERVIEW OF MONTGOMERY COUNTY
Population by Age
Source: 2010 Census.
White
85%
Asian
5%
Black or African American
4%
Hispanic
3%
Other
3%
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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
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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
2.7 percent compared to the national rate of 3.0 percent as of November 2022.
0
20000
40000
60000
80000
100000
120000
140000
2000 2010 2020 2030 2040
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OVERVIEW OF MONTGOMERY COUNTY : 11
OVERVIEW OF MONTGOMERY COUNTY
Unemployment Rates
Source: Virginia Employment Commission, Economic Information & Analytics, Local Area Unemployment
Statistics.
Date Montgomery
County Virginia United States
Dec. 2021 2.0%2.7%3.7%
Jan. 2022 2.8%3.4%4.4%
Feb. 2022 2.3%2.9%4.1%
Mar. 2022 2.3%2.7%3.8%
Apr. 2022 2.0%2.5%3.3%
May 2022 2.8%3.0%3.4%
Jun. 2022 2.9%3.0%3.8%
Jul. 2022 2.9%2.9%3.8%
Aug. 2022 2.9%3.2%3.8%
Sept. 2022 2.3%2.6%3.3%
Oct. 2022 2.7%2.8%3.4%
Nov. 2022 2.7%3.0%3.4%
Employment by Industry
Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment
and Wages (QCEW), 2nd Quarter (April, May, June) 2021.
Industry Number of Employees
Agriculture, Forestry, Fishing and Hunting 69
Mining, Quarrying, and Oil and Gas Extraction 45
Construction 1174
Manufacturing 5410
Wholesale Trade 400
Retail Trade 4148
Transportation and Warehousing 663
Information 250
Finance and Insurance 537
Real Estate and Rental and Leasing 705
Professional, Scientific, and Technical Services 2741
Management of Companies and Enterprises 249
Administrative and Support and Waste Management 2201
Educational Services 413
Health Care and Social Assistance 4539
Arts, Entertainment, and Recreation 624
Accommodation and Food Services 4253
OVERVIEW OF MONTGOMERY COUNTY : 12
OVERVIEW OF MONTGOMERY COUNTY
Industry Number of Employees
Other Services (except Public Administration) 905
Government Total 13373
Federal Government 218
State Government 9203
Local Government 3952
Unclassified 167
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY
BUDGET SUMMARY : 15
BUDGET SUMMARY
Introduction
The FY 24 approved County budget for all funds (net of transfers) totals $236.4 million. The General Fund budget
totals $151.9 million, including transfers to other funds, such as the School Operating Fund. The School Operating
Fund totals $134.9 million, including the transfer from the County of $58.4 million. The general government
portion of the General Fund (net of transfers to other funds) totals $64.3 million and the School Operating Fund
(net of transfers) totals $134.5 million. The total County budget also includes the Debt Service Fund ($25.8
million), the Law Library Fund ($17,600), the School Nutrition Fund ($5.2 million), funding for County Capital ($3.7
million), School Capital ($2.4 million), and the Economic Development Authority Incentive Program ($0.4 million).
The approved FY 24 real estate tax rate is 70 cents per $100 of assessed value. The approved rate is the revenue
neutral tax rate of 70 cents, based in the County’s recent general real estate reassessment, and is a 19-cent
reduction from the FY 23 approved real estate tax rate of 89 cents.
EDA
0.2%
Law Library
0.0%
General Govt
27.2%
County Capital
1.6%
Debt Service County
2.2%
Debt Service Schools
8.8%
School Operating
56.9%School Nutrition
2.2%
School Capital
1.0%
FFYY 2244
AA pppprr oo vv eedd BBuuddggeett
$236.4 Million
BUDGET SUMMARY : 16
BUDGET SUMMARY
GENERAL FUND
General Fund Summary FY 23 Budget FY 24 Budget Difference % Change
Real Estate Tax Rate 0.89 0.70 (0.19)-21.35%
Revenue $143,689,212 $151,894,240 $8,205,028 5.71%
Total General Fund Revenue $143,689,212 $151,894,240 $8,205,028 5.71%
General Government Administration $7,393,546 $7,943,649 $550,103 7.44%
Tax Assessment and Collection $2,186,882 $2,330,381 $143,499 6.56%
Judicial Administration $2,563,187 $2,959,838 $396,651 15.47%
Public Safety $21,715,367 $24,319,221 $2,603,854 11.99%
Public Works $6,941,888 $7,947,813 $1,005,925 14.49%
Health and Welfare $10,650,173 $11,185,548 $535,375 5.03%
Parks, Recreation and Cultural $4,579,508 $4,804,551 $225,043 4.91%
Community Development $1,996,754 $2,010,658 $13,904 0.70%
Contingencies $699,523 $795,702 $96,179 13.75%
Subtotal General Government Portion of
General Fund $58,726,828 $64,297,361 $5,570,533 9.49%
Transfer - School Operating $55,977,273 $58,429,986 $2,452,713 4.38%
Transfer - Debt Service $22,700,165 $22,700,165 $- 0.00%
Transfer - School Capital $2,259,973 $2,350,864 $90,891 4.02%
Transfer - EDA $380,000 $380,000 $- 0.00%
Transfer - County Capital $3,644,973 $3,735,864 $90,891 2.49%
Total General Fund Expenditures 143,689,212 151,894,240 8,205,028 5.71%
Summaries of Major Expenditure Areas
General Administration
General Administration FY 23 Budget FY 24 Budget Difference % Change
Revenue Refunds $195,000 $227,000 $32,000 16.41%
Board of Supervisors $282,655 $283,793 $1,138 0.40%
County Administration $1,016,011 $1,087,404 $71,393 7.03%
Human Resources $489,481 $533,682 $44,201 9.03%
Management and Budget $365,365 $386,805 $21,440 5.87%
Public Information $371,483 $396,123 $24,640 6.63%
County Attorney $403,822 $462,310 $58,488 14.48%
Finance $1,161,985 $1,249,087 $87,102 7.50%
Insurance $230,695 $237,256 $6,561 2.84%
Information Technology $2,308,466 $2,463,808 $155,342 6.73%
Director of Elections $568,583 $616,381 $47,798 8.41%
Total $7,393,546 $7,943,649 $550,103 7.44%
BUDGET SUMMARY : 17
BUDGET SUMMARY
In the area of General Administration, the following major budget changes were made for FY 24:
Revenue Refunds Administration – funds are added to cover increased costs of the County’s revenue
sharing agreement with the City of Radford.
County Attorney – funds are added to cover the costs of indigent burials.
Finance – funds are added to cover the costs for audit and other professional services fee increases, and
lease accounting standard software.
Insurance – funds are added to cover insurance premium increases.
Information Technology – funds are added to cover the costs of software maintenance service contracts
and computer hardware for information technology services for new positions added in the FY 24 budget.
Director of Elections – funds are added for the costs of a new postage meter, electronic letter opener to
assist in the processing of absentee ballots, and increases in the maintenance service contract covering all
of the new voting machines in the County.
In addition, as part of the FY 24 approved budget, all departments in General Administration (except Revenue
Refunds and Board of Supervisors) received funding to cover a 7% compensation increase, effective July 1, 2023.
Tax Assessment and Collection
Tax Assessment and Collection FY 23 Budget FY 24 Budget Difference % Change
Commissioner of Revenue $1,177,015 $1,257,913 $80,898 6.87%
Treasurer $1,009,867 $1,072,468 $62,601 6.20%
Total $2,186,882 $2,330,381 $143,499 6.56%
Commissioner of the Revenue – funds are added for deed and will transfer software to assist with
the transfer of real estate data that is received from the Clerk of the Court into the Commissioner of the
Revenue’s asset management system.
Treasurer – funds are added to cover the costs of postage and other operating costs such as training,
office supplies, and equipment.
In addition, as part of the FY 24 approved budget, the Commissioner of Revenue and Treasurer received funding to
cover a 7% compensation increase, effective July 1, 2023.
Judicial Administration
Judicial Administration FY 23 Budget FY 24 Budget Difference % Change
Circuit Court $238,057 $249,883 $11,826 4.97%
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 $833,505 $896,332 $62,827 7.54%
BUDGET SUMMARY : 18
BUDGET SUMMARY
Judicial Administration FY 23 Budget FY 24 Budget Difference % Change
Commonwealth Attorney $1,444,390 $1,766,388 $321,998 22.29%
Total $2,563,187 $2,959,838 $396,651 15.47%
Commonwealth Attorney – funds are added to support the Victim Witness Grant program.
Previously this program had been appropriated off cycle. This will include the program in the General
Fund.
Other significant changes in Judicial Administration are related to the County funding a 7%
compensation increase, effective July 1, 2023.
Public Safety
Public Safety FY 23 Budget FY 24 Budget Difference % Change
Emergency Services $1,275,893 $2,530,849 $1,254,956 98.36%
Sheriff $16,824,346 $18,083,325 $1,258,979 7.48%
NRV Emergency Comm. Regional Authority $959,787 $1,007,776 $47,989 5.00%
Other Public Safety Outside Agencies $70,152 $70,152 $0 0.00%
Animal Control $295,888 $307,796 $11,908 4.02%
Animal Care and Adoption Center $761,120 $853,330 $92,210 12.12%
Volunteer Fire and Rescue $1,528,181 $1,465,993 ($62,188)-4.07%
Total $21,715,367 $24,319,221 $2,603,854 11.99%
The largest expenditure in the Public Safety area is for the Sheriff’s Office, representing 74% of the total. Local
funds of $12.2 million, or 67%, support the Sheriff’s Office. State and other funds provide 33% of the total funding.
Emergency Services – funds are added to support expanding paid Emergency Medical Services in FY
24. $1,358,681 is added for the costs of paid overtime and operating expenses, eight Emergency Medical
Technician (EMT) positions (eight FTEs), and four Field Supervisor positions (four FTEs). To help offset the
cost of providing career staffed EMS services, the County will begin a new soft billing insurance recovery
program.
Sheriff – funds are added to cover the costs of maintenance service contracts for in-car and body
cameras, increased fuel and equipment costs for vehicles, funding for two part-time Community Resource
Officers (one FTE) to provide coverage at the Government Center and off-site County facilities, and three
full-time School Resources Officers (3 FTEs).
NRV Emergency Communications Regional Authority – funds are added to cover the County’s share
of costs for the FY 24 budget.
Animal Care and Adoption – funds are added to convert one part-time nonclassified office technician
into one full-time classified office assistant (one FTE).
Fire and Rescue – funds are added to cover insurance premium increases and utility increases. In
addition, $106,033 in base funds for Shawsville Rescue Squad have been removed from the base budget,
as Shawsville Rescue Squad has dissolved.
BUDGET SUMMARY : 19
BUDGET SUMMARY
In addition, Emergency Services, Sheriff, Animal Control, and Animal Care and Adoption all received funding to
cover a 7% compensation increase, effective July 1, 2023.
99..4433 99..6688 99..7766 99..7744 1100..0000 1100..2255 1100..4499 1100..8833
1111..3322
1122..1188
$0
$2
$4
$6
$8
$10
$12
$14
FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24MillionsSShheerriiffff''ss OOffffiiccee LLooccaall FFuunnddiinngg
Public Works
Public Works FY 23 Budget FY 24 Budget Difference % Change
General Services $1,476,224 $1,662,694 $186,470 12.63%
Facilities Maintenance $3,186,015 $3,700,337 $514,322 16.14%
Solid Waste & Recycling $2,279,649 $2,584,782 $305,133 13.39%
Total $6,941,888 $7,947,813 $1,005,925 14.49%
General Services – funds are added to cover the costs of fleet management software for the County
Garage, an additional Groundskeeper position (one FTE) in Lawns & Landscaping, an additional
Housekeeper position (one FTE), and a Land Disturbance Inspector (one FTE).
Facilities and Maintenance – funds are added to cover additional operating costs of the new garage and
Registrar’s office, basic utility costs, increases to maintenance service contracts, increases in fuel costs,
and increases in the cost for agricultural supplies.
Solid Waste & Recycling – funds are added to cover increases in the cost of tipping fees.
In addition, all departments in Public Works received funding to cover a 7% compensation increase, effective July
1, 2023.
BUDGET SUMMARY : 20
BUDGET SUMMARY
Health and Welfare
Health and Welfare FY 23 Budget FY 24 Budget Difference % Change
Comprehensive Services Act $1,651,969 $1,651,969 $0 0.00%
Human Services $429,417 $495,287 $65,870 15.34%
Public Health $615,000 $629,014 $14,014 2.28%
Human Service Outside Agencies $776,860 $947,690 $170,830 21.99%
Social Services $7,176,927 $7,461,588 $284,661 3.97%
Total $10,650,173 $11,185,548 $535,375 5.03%
In the area of Health and Welfare, $170,830 is added to various Human Services outside agencies located in tab
section (910). The largest increases were added to the New River Valley Detention Home, the Community Services
Board, and the New River Home Trust.
In addition, Human Services and Social Services received funding to cover a 7% compensation increase, effective
July 1, 2023.
Other changes in Health and Welfare are due to an increase in local match requirements for the Public Health
Department.
Parks, Recreation, and Cultural
Parks, Recreation, Educational/
Culture
FY 23 Budget FY 24 Budget Difference % Change
Parks and Recreation $1,481,548 $1,649,015 $167,467 11.30%
Regional Library $2,486,565 $2,590,167 $103,602 4.17%
Educational/Cultural Outside
Agencies
$611,395 $565,369 ($46,026)-7.53%
Total $4,579,508 $4,804,551 $225,043 4.91%
Parks and Recreation – funds are added to cover one new Maintenance Worker position (one FTE),
agricultural supply costs for the maintenance of Auburn Park, and operations and maintenance costs at all
County-maintained parks.
In addition, Parks and Recreation and the Regional Library received funding to cover a 7% compensation increase,
effective July 1, 2023.
Other changes include a decrease in funding to the ACCE program and a small increase for the New River
Community College in educational/cultural outside agencies.
Community Development
Community Development FY 23 Budget FY 24 Budget Difference % Change
Planning & GIS $1,035,299 $934,450 ($100,849)-9.74%
Economic Development $519,490 $586,838 $67,348 12.96%
Environmental Outside Agencies $154,059 $166,187 $12,128 7.87%
Economic Development Outside Agencies $287,906 $323,183 $35,277 12.25%
Total $1,996,754 $2,010,658 $13,904 0.70%
BUDGET SUMMARY : 21
BUDGET SUMMARY
Planning & GIS – Base funding of $90,000 in land management software expenses were transferred to
Information Technology, reducing expenses in Planning & GIS.
Economic Development – funds are added for the County’s Broadband position added off-cycle in the
FY 23 Budget.
In addition, Planning & GIS and Economic Development received funding to cover a 7% compensation increase,
effective July 1, 2023.
Other changes include turnover and vacancy savings in Planning and GIS and small increases for environmental
and economic development outside agencies.
Contingencies
Contingencies FY 23 Budget FY 24 Budget Difference % Change
General Contingencies $583,307 $651,307 $68,000 11.66%
Special Contingencies $116,216 $144,395 $28,179 24.25%
Total $699,523 $795,702 $96,179 13.75%
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, $68,000 is added for a total of $651,307.
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 24 approved budget is $144,395 in funds remaining after allocating compensation
increases to County departments.
Interfund Transfers
Interfund Transfers FY 23 Budget FY 24 Budget Difference % Change
Transfer to School Operating $55,977,273 $58,429,986 $2,452,713 4%
Transfer to Debt Service $22,700,165 $22,700,165 $- 0%
Transfer to School Capital $2,259,973 $2,350,864 $90,891 4%
Transfer to the EDA $380,000 $380,000 $- 0%
Transfer to County Capital $3,644,973 $3,735,864 $90,891 2%
General Fund Transfers $84,962,384 $87,596,879 $2,634,495 3%
Transfer to Debt Service $408,660 $408,660 $- 0%
School Operating Fund Transfers $408,660 $408,660 $- 0%
Total Transfers $85,371,044 $88,005,539 $2,634,495 3%
Transfer to the School Operating Fund
County funding in the FY 24 budget for the School Operating Fund totals $58.4 million, which is an
increase of $2.5 million from the FY 23 approved budget.
Transfer to the Debt Service Fund
In FY 23, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service
Fund to shave the peak of school debt service costs. For FY 24, $1,116,160 of funds from this transfer are
BUDGET SUMMARY : 22
BUDGET SUMMARY
added to the base budget. Other adjustments include realigning the base allocation for the correct debt
service distribution between the County and Schools. This included a decrease in principal payments of
$561,297, and an increase of $3,226,812 in interest payments.
Transfer to the School Capital Fund
2 cents of the real estate tax rate are earmarked for the School Capital Fund. This is a 0.5 cent reduction
from the FY 23 Budget.
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 0.5 cent of the real
estate tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley
Trail project. This is a 0.5 cent reduction from the FY 23 Budget. 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 24 Approved Budget are
included in Appendices.
Approved Budget
for Fiscal Year 2024
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 $113,962,563 $- $- $- $- $- $- $- $- $113,962,563
Other Local Taxes $16,867,491 $- $- $- $- $- $- $- $- $16,867,491
Other Undesignated Revenues $3,495,623 $- $- $- $- $- $- $- $- $3,495,623
Designated Revenues $17,568,563 $15,000 $76,510,687 $5,205,010 $- $- $1,613,900 $- $- $100,913,160
Fund Balance $- $2,600 $- $- $- $- $1,116,160 $- $- $1,118,760
Transfers In $- $- $58,429,986 $- $2,350,864 $3,735,864 $23,108,825 $380,000 $(88,005,539) $-
Total $151,894,240 $17,600 $134,940,673 $5,205,010 $2,350,864 $3,735,864 $25,838,885 $380,000 $(88,005,539) $236,357,597
Expenditures By Type General Fund Law
Library School Operating School
Nutrition School Capital County
Capital Debt Service EDA Transfers Grand Total
General Govt. Admin. $7,943,649 $- $- $- $- $- $- $- $- $7,943,649
Tax Collections $2,330,381 $- $- $- $- $- $- $- $- $2,330,381
Judicial Administration $2,959,838 $- $- $- $- $- $- $- $- $2,959,838
Public Safety $24,319,221 $- $- $- $- $- $- $- $- $24,319,221
Public Works $7,947,813 $- $- $- $- $- $- $- $- $7,947,813
Social Welfare $11,185,548 $- $- $- $- $- $- $- $- $11,185,548
Parks & Libraries $4,804,551 $- $- $- $- $- $- $- $- $4,804,551
Community Development $2,010,658 $- $- $- $- $- $- $- $- $2,010,658
Contingencies $795,702 $- $- $- $- $- $- $- $- $795,702
Subtotal General Govt Portion
of General Fund
$64,297,361 $- $- $- $- $- $- $- $- $64,297,361
Law Library $- $17,600 $- $- $- $- $- $- $- $17,600
Education $58,429,986 $- $134,532,013 $5,205,010 $- $- $- $- $(58,429,986) $139,737,023
School Capital $2,350,864 $- $- $- $2,350,864 $- $- $- $(2,350,864) $2,350,864
County Capital $3,735,864 $- $- $- $- $3,735,864 $- $- $(3,735,864) $3,735,864
Debt Service $22,700,165 $- $408,660 $- $- $- $25,838,885 $- $(23,108,825) $25,838,885
EDA $380,000 $- $- $- $- $- $- $380,000 $(380,000) $380,000
Total $151,894,240 $17,600 $134,940,673 $5,205,010 $2,350,864 $3,735,864 $25,838,885 $380,000 $(88,005,539) $236,357,597
All Funds Budget FY 2024
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX B
Expenditures by Division
29
FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved
Over FY 23 Approved
Inc/(Dec) FY 24 Approved
Over FY 23 Appropriated
DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$%
REVENUE SHARING 195,000 192,978 195,000 207,000 195,000 32,000 227,000 32,000 16% 20,000 10%
BOARD OF SUPERVISORS 282,503 234,070 282,655 282,655 283,793 - 283,793 1,138 0% 1,138 0%
COUNTY ADMINISTRATION 3,132,546 2,494,626 3,518,233 4,160,887 3,576,182 1,358,681 4,934,863 1,416,630 40% 773,976 19%
COUNTY ATTORNEY 441,930 406,973 403,822 433,536 448,310 14,000 462,310 58,488 14% 28,774 7%
FINANCE 1,085,902 1,041,623 1,161,985 1,161,985 1,209,087 40,000 1,249,087 87,102 7% 87,102 7%
INSURANCE 215,893 199,878 230,695 230,695 231,081 6,175 237,256 6,561 3% 6,561 3%
INFORMATION TECHNOLOGY 2,338,276 2,271,398 2,308,466 2,340,545 2,419,308 44,500 2,463,808 155,342 7% 123,263 5%
COMMISSIONER OF REVENUE-COMP 641,568 615,309 666,661 674,441 788,181 - 788,181 121,520 18% 113,740 17%
ASSESSMENT - COUNTY 530,870 497,629 510,354 538,750 454,732 15,000 469,732 (40,622)-8% (69,018)-13%
REASSESSMENT 685,000 270,589 - 514,100 - - - - - (514,100)-
TREASURER - COMP BD 532,357 500,776 521,929 542,949 539,502 - 539,502 17,573 3% (3,447)-1%
COLLECTIONS - COUNTY 526,633 486,268 487,938 489,238 509,034 23,932 532,966 45,028 9% 43,728 9%
ELECTORAL BOARD 975,953 550,200 568,583 1,024,269 585,627 30,754 616,381 47,798 8% (407,888)-40%
COMMONWEALTH ATTORNEY 1,494,079 1,363,872 1,444,390 1,528,538 1,766,388 - 1,766,388 321,998 22% 237,850 16%
CIRCUIT COURT 251,665 244,706 238,057 254,472 249,883 - 249,883 11,826 5% (4,589)-2%
GENERAL DISTRICT COURT 27,711 12,383 21,711 21,711 21,711 - 21,711 - 0% - 0%
J & D RELATIONS COURT 24,080 8,556 20,524 20,524 20,524 - 20,524 - 0% - 0%
MAGISTRATE 5,000 1,618 5,000 5,000 5,000 - 5,000 - 0% - 0%
CIRCUIT COURT CLERK 852,062 785,169 833,505 874,891 896,332 - 896,332 62,827 8% 21,441 2%
SHERIFF - COMP BOARD 8,953,899 8,592,142 9,146,417 9,155,065 9,507,276 - 9,507,276 360,859 4% 352,211 4%
SHERIFF - COUNTY 7,932,762 6,796,978 7,677,929 8,338,385 7,948,326 627,723 8,576,049 898,120 12% 237,664 3%
FIRE & RESCUE 1,752,860 1,555,679 1,528,181 1,717,235 1,451,693 14,300 1,465,993 (62,188)-4% (251,242)-15%
ANIMAL CARE & ADOPTION CENTER 790,684 670,917 761,120 819,368 822,811 30,519 853,330 92,210 12% 33,962 4%
GENERAL SERVICES 7,680,912 6,855,448 7,237,776 7,992,481 7,489,693 765,916 8,255,609 1,017,833 14% 263,128 3%
CHILDRENS SERVICES ACT 1,981,969 1,886,411 1,651,969 1,651,969 1,651,969 - 1,651,969 - 0% - 0%
HUMAN SERVICES 443,108 350,760 429,417 462,080 495,287 - 495,287 65,870 15% 33,207 7%
PUBLIC HEALTH 604,488 604,488 615,000 615,000 615,000 14,014 629,014 14,014 2% 14,014 2%
SOCIAL SERVICES 7,251,003 6,709,987 7,176,927 7,331,876 7,461,588 - 7,461,588 284,661 4% 129,712 2%
PARKS & RECREATION 1,382,055 1,189,304 1,481,548 1,508,788 1,549,015 100,000 1,649,015 167,467 11% 140,227 9%
REGIONAL LIBRARY 2,704,003 2,449,377 2,486,565 2,776,810 2,590,167 - 2,590,167 103,602 4% (186,643)-7%
PLANNING & GIS 1,200,774 957,881 1,035,299 1,254,273 934,450 - 934,450 (100,849)-10% (319,823)-25%
ECONOMIC DEVELOPMENT 647,919 590,729 519,490 559,727 586,838 - 586,838 67,348 13% 27,111 5%
OTHER AGENCIES 3,019,903 2,655,545 2,860,159 2,867,314 2,810,159 270,198 3,080,357 220,198 8% 213,043 7%
Recap of Expenditures by Division, Fiscal Year 2024
30
FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved
Over FY 23 Approved
Inc/(Dec) FY 24 Approved
Over FY 23 Appropriated
DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$%
CONTINGENCIES - GENERAL 331,847 - 583,307 334,389 583,307 68,000 651,307 68,000 12% 316,918 95%
CONTINGENCIES - SPECIAL 8,141 - 116,216 116,216 - 144,395 144,395 28,179 24% 28,179 24%
TRANSFER TO SCHOOL OPERATING 58,968,108 55,125,906 55,977,273 60,707,474 55,977,273 2,452,713 58,429,986 2,452,713 4% (2,277,488)-4%
TRANSFER TO DEBT SERVICE 22,700,165 23,441,930 22,700,165 25,749,065 22,700,165 - 22,700,165 - 0% (3,048,900)-12%
TRANSFER TO SCHOOL CAPITAL 7,742,740 7,742,740 2,259,973 2,259,973 2,938,580 (587,716) 2,350,864 90,891 4% 90,891 4%
TRANSFER TO THE EDA 380,000 160,517 380,000 380,000 380,000 - 380,000 - 0% - 0%
TRANSFER TO COUNTY CAPITAL 3,862,134 3,862,134 3,644,973 15,671,920 4,323,580 (587,716) 3,735,864 90,891 2% (11,936,056)-76%
TOTAL GENERAL FUND $154,578,502 $144,377,494 $143,689,212 $167,575,594 $147,016,852 $4,877,388 $151,894,240 $8,205,028 5.7% $(15,681,354)-9.4%
GEN GOVT PORTION OF THE
GENERAL FUND $60,925,355 $54,044,267 $58,726,828 $62,807,162 $60,697,254 $3,600,107 $64,297,361 $5,570,533 9.5% $1,490,199 2.4%
Recap of Expenditures by Division, Fiscal Year 2024
DIVISION
FY 22 FY 23 FY 24 Approved Inc/(Dec) FY 24 Approved
Over FY 23 Approved
Inc/(Dec) FY 24 Approved
Over FY 23 Appropriated
Appropriated Expended Approved Appropriated Base Addenda Total $%$%
LAW LIBRARY FUND $17,600 $12,224 $17,600 $17,600 $17,600 $- $17,600 $- 0% $- 0%
SCHOOL OPERATING FUND $132,092,438 $129,944,825 $126,788,704 $138,636,376 $132,487,960 $2,452,713 $134,940,673 $8,151,969 6% $(3,695,703)-3%
SCHOOL NUTRITION FUND $5,688,490 $5,450,631 $4,633,474 $5,282,622 $5,205,010 $- $5,205,010 $571,536 12% $(77,612)-1%
SCHOOL CAPITAL $7,742,740 $1,585,321 $2,259,973 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891 4% $90,891 4%
COUNTY CAPITAL $3,862,134 $22,304 $3,644,973 $15,671,920 $4,323,580 $(587,716) $3,735,864 $90,891 2% $(11,936,056)-76%
DEBT SERVICE FUND $24,722,725 $24,694,644 $24,722,725 $27,771,625 $25,838,885 $- $25,838,885 $1,116,160 5% $(1,932,740)-7%
EDA $380,000 $160,517 $380,000 $380,000 $380,000 $- $380,000 $- 0% $- 0%
GRAND TOTAL ALL FUNDS (INC
TRANSFERS) $329,084,629 $306,247,961 $306,136,661 $357,595,710 $318,208,467 $6,154,669 $324,363,136 $18,226,475 6.0% $(33,232,574)-9.3%
INTERFUND TRANSFERS $(94,061,807) $(90,741,887) $(85,371,044) $(105,177,092) $(86,728,258) $(1,277,281) $(88,005,539) $(2,634,495)3.1% $17,171,553 -16.3%
GRAND TOTAL EXCLUDING
TRANSFERS $235,022,822 $215,506,074 $220,765,617 $252,418,618 $231,480,209 $4,877,388 $236,357,597 $15,591,980 7.1% $(16,061,021)-6.4%
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX C
Summary of Full-Time
Employees/Equivalents
Division Department
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
Approved
Full-Time
FY 24
Approved
Part-Time
FY 24
Approved
Total
FY 24
110 County Administration 6.00 0.00 6.00 7.00 0.00 7.00 7.00 0.00 7.00
110 Emergency Services 2.00 0.00 2.00 10.00 0.00 10.00 24.00 0.00 24.00
110 Human Resources 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.80 4.80
110 Management and Budget 2.00 0.00 2.00 3.00 0.00 3.00 3.00 0.00 3.00
110 Public Information Office 4.00 0.00 4.00 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 7.00 0.00 7.00 8.00 0.00 8.00 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 5.00 0.00 5.00 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 14.00 0.00 14.00 17.00 0.00 17.00
210 Circuit Court 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00
250 Clerk of Circuit Court 11.00 0.00 11.00 11.00 0.00 11.00 11.00 0.00 11.00
310 Sheriff-State Civil and Court Security 12.00 0.00 12.00 12.00 0.00 12.00 12.00 0.00 12.00
310 Sheriff-State-Jail Operations 25.00 0.00 25.00 25.00 0.00 25.00 25.00 0.00 25.00
310 Sheriff-State Field Operations 62.00 0.00 62.00 62.00 0.00 62.00 62.00 0.00 62.00
320 Sheriff-County-Civil and Court Security 7.00 3.00 10.00 6.00 4.00 10.00 6.00 4.00 10.00
320 Sheriff-County-Jail Operations 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00
320 Sheriff-County-Field Operations 10.00 0.50 10.50 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 6.00 1.00 7.00
340 Animal Care and Adoption Center-Co 4.50 0.50 5.00 5.50 0.50 6.00 6.50 0.50 7.00
340 Animal Care and Adoption Center-Donations 3.50 0.00 3.50 3.50 0.00 3.50 3.50 0.00 3.50
400 General Services Administration 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00
400 Animal Control 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00
400 Building & Grounds 7.00 0.00 7.00 7.00 0.00 7.00 7.00 0.00 7.00
400 Housekeeping 11.00 0.00 11.00 11.00 0.00 11.00 12.00 0.00 12.00
400 Lawns and Landscaping 4.00 0.00 4.00 4.00 0.00 4.00 5.00 0.00 5.00
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 3.60 8.60 5.00 3.60 8.60
Summary of Authorized Full Time or Full Time Equivalent (FTE) Positions
33
Division Department
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
Approved
Full-Time
FY 24
Approved
Part-Time
FY 24
Approved
Total
FY 24
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 2.00 0.00 2.00
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 69.00 0.00 69.00 70.00 0.00 70.00
700 Parks & Recreation 11.00 0.00 11.00 12.00 0.00 12.00 13.00 0.00 13.00
710 Regional Library 18.00 3.75 21.75 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 3.60 0.00 3.60
960 Special Contingencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 380.00 13.55 393.55 395.00 13.35 408.35 423.60 15.15 438.75
34
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX D
Graphs
37
Mobile Homes
0.1%
Merch Capital
0.0%
Delinquent
1.7%
Business F&F
1.7%
Mach &Tools
1.3%
Other
3.1%
Sales Tax
5.5%
Personal Prop
8.6%
Real Estate
34.8%
Designated $'s
43.2%
WW hheerr ee II tt
CC oo mmeess FFrroo mm
FFYY 22002244 AA pppprroovv eedd BBuuddggeett
$$223366..44 MM ii ll ll ii oonn
39
Law Library
0.0%
General Fund
27.2%
County Capital
1.6%
EDA
0.2%
Debt Service -County
2.2%
Debt Service -Schools
8.8%
All School Funds
60.1%
WW hheerr ee II tt GGoo eess
FFYY 22002244 AA pppprroovv eedd BBuuddggeett
$$2233 66 ..44 MM ii ll ll ii oo nn
41
Mobile Homes
0.1%
Merch Capital
0.0%
Delinquent
3.0%
Business F&F
3.0%
Mach &Tools
2.4%
Other
5.5%
Sales Tax
9.6%
Personal Prop
15.2%
Real Estate
61.2%
UUnnddeessii ggnnaatt eedd
RR eevv eennuuee
FFYY 22002244 AA pppprroo vv eedd BBuuddggeett
$$113344..33 MM ii ll ll ii oo nn
43
General Govt. Admin.
5.2%
Tax Collections
1.5%
Judicial Administration
1.9%
Public Safety
16.0%
Public Works
5.2%
Social Welfare
7.4%
Parks & Libraries
3.2%
Community Development
1.3%Contingencies
0.5%Law Library
0.0%
Education
38.5%
School Capital
1.5%
County Capital
2.5%Debt Service
14.9%
EDA
0.3%
GGeenneerraall FFuunndd
FFYY 220022 44 AA pppprroovv eedd BBuuddggeett
$$115511..99 MM ii ll ll ii oonn
45
General Govt. Admin.
12.4%
Tax Collections
3.6%
Judicial Administration
4.6%
Public Safety
37.8%
Public Works
12.4%
Social Welfare
17.4%
Parks & Libraries
7.5%Community Development
3.1%
Contingencies
1.2%
GGeenneerraall
GGoo vv eerr nnmmeenntt
FFuunncctt ii oo nnss
FFYY 2200 22 44 AA pppprroovv eedd BBuuddggeett
$$6644..33 mmii ll ll ii oo nn
47
Revenue Sharing
2.9%
Board of Supervisors
3.6%
County Administrator
30.3%
County Attorney
5.8%
Financial Services
15.7%
Insurance
3.0%
Information Technology
31.0%
Registrar/Electoral Board
7.8%
GGeenneerraall
GGoo vv eerrnnmmeenntt
AA ddmmii nnii sstt rraatt ii oo nn
FFYY 22002244 AA pppprroovv eedd BBuuddggeett
$$77 ..99 mmii ll ll ii oonn
49
42.1 42.1
44.2 45.5 46.5 48.0
51.8 53.4 53.9 56.0
58.4
0
10
20
30
40
50
60
70
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024MILLIONS
FFIISS CC AALL YY EEAA RR
ALL YEARS ARE NET OF COUNTY FUNDING PROVIDED FOR SCHOOL DEBT SERVICE AND SCHOOL CAPITAL
CC oo uu nn tt yy FFuu nn dd ii nn gg ff oo rr SS cc hhoo oo ll ss
51
School Operating
94.7%
School Nutrition
3.7%
School Capital
1.7%
SS cchhoo oo ll FFuunnddss
FFYY 22002244 AA pppprroovv eedd BBuuddggeett
$$114422 ..11 mmii ll ll iioo nn
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX E
Five-year Plan
for the General Fund
55
Department & Item FY 24 FY 25 FY 26 FY 27 FY 28
Base Salary & Benefits $37,839,965 $37,839,965 $37,839,965 $37,839,965 $37,839,965
Base O&M $22,857,289 $22,857,289 $22,857,289 $22,857,289 $22,857,289
School Transfer $55,977,273 $55,977,273 $55,977,273 $55,977,273 $55,977,273
School Capital Transfer $2,938,580 $2,938,580 $2,938,580 $2,938,580 $2,938,580
County Capital Transfer $4,323,580 $4,323,580 $4,323,580 $4,323,580 $4,323,580
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 $147,016,852 $147,016,852 $147,016,852 $147,016,852 $147,016,852
Emergency Services - Emergency Medical Services - 8 EMTS $553,304 $553,304 $553,304 $553,304 $553,304
Emergency Services - Emergency Medical Services - 4 Field Supervisors $357,080 $357,080 $357,080 $357,080 $357,080
Emergency Services - Emergency Medical Services - Overtime & Operating Increase $448,297 $448,297 $448,297 $448,297 $448,297
County Attorney - Indigent Burial Costs $14,000 $14,000 $14,000 $14,000 $14,000
Finance - Professional Services - Audit Fee Annual Increase $15,000 $15,000 $15,000 $15,000 $15,000
Finance - Professional Services - Fee Increase $5,000 $5,000 $5,000 $5,000 $5,000
Finance - Professional Services - Lease Accounting Standard Fee Increase $20,000 $20,000 $20,000 $20,000 $20,000
Insurance - Premium Increase $6,175 $6,175 $6,175 $6,175 $6,175
IT - Software Maintenance Service Contracts - GovSense and Oracle Net Suite $40,000 $40,000 $40,000 $40,000 $40,000
IT - Computer Costs for New Positions $4,500 $4,500 $4,500 $4,500 $4,500
Commissioner of the Revenue - Deed and Will Transfer Program $15,000 $15,000 $15,000 $15,000 $15,000
Treasurer - Postage and Operating Increases $23,932 $23,932 $23,932 $23,932 $23,932
Registrar - Postage Meter $4,460 $4,460 $4,460 $4,460 $4,460
Registrar - Electronic Letter Opener $2,944 $2,944 $2,944 $2,944 $2,944
Registrar - Maintenance Service Contract - Firmware for Voting Machines $23,350 $23,350 $23,350 $23,350 $23,350
Sheriff - Maintenance Service Contracts - In Car/Body Cameras/Tasers Increase $112,510 $112,510 $112,510 $112,510 $112,510
Sheriff - Gasoline Increase $120,000 $120,000 $120,000 $120,000 $120,000
Sheriff - Motor Vehicle Cost Increase $101,400 $101,400 $101,400 $101,400 $101,400
Sheriff - Community Resource Officers Part-time $65,000 $65,000 $65,000 $65,000 $65,000
Sheriff - 3 School Resource Officer Positions $228,813 $228,813 $228,813 $228,813 $228,813
Fire and Rescue - Insurance Premium Increase $10,000 $10,000 $10,000 $10,000 $10,000
Fire and Rescue - Utility Increases Training Center $4,300 $4,300 $4,300 $4,300 $4,300
ACAC - Office Technician $30,519 $30,519 $30,519 $30,519 $30,519
General Services - Agricultural Supply to Maintain Properties $19,000 $19,000 $19,000 $19,000 $19,000
Five-Year Plan for the General Fund
56
Department & Item FY 24 FY 25 FY 26 FY 27 FY 28
General Services - Stock Diesel Fuel Increase $72,270 $72,270 $72,270 $72,270 $72,270
General Services - Gasoline Fuel Increase $15,565 $15,565 $15,565 $15,565 $15,565
General Services - Basic Utility Increases $60,000 $60,000 $60,000 $60,000 $60,000
General Services - Maintenance Service Contract Increases $64,000 $64,000 $64,000 $64,000 $64,000
General Services - Operating Cost Increases for New Garage/Maintenance Facility $67,000 $67,000 $67,000 $67,000 $67,000
General Services - Operating Cost Increases for Fleet Management Software $16,760 $16,760 $16,760 $16,760 $16,760
General Services - Operating Cost Increases for New Registrar Building and Space $128,000 $128,000 $128,000 $128,000 $128,000
General Services - Groundskeeper Position to Support Creed Field and Auburn Parks $54,869 $54,869 $54,869 $54,869 $54,869
General Services - Housekeeper Position to Support New Garage/Registrar Space $54,869 $54,869 $54,869 $54,869 $54,869
General Services - Land Disturbance Inspector $79,583 $79,583 $79,583 $79,583 $79,583
General Services - Tipping Fees $134,000 $134,000 $134,000 $134,000 $134,000
Parks and Rec - Agricultural Supply to Maintain Properties $30,000 $30,000 $30,000 $30,000 $30,000
Parks and Rec - Maintenance Worker 1/2 Year Costs in FY 24 $28,555 $57,111 $57,111 $57,111 $57,111
Parks and Rec - Cigarette Tax Funds for Parks operating - Balance to $100,000 $41,445 $41,445 $41,445 $41,445 $41,445
Public Health - Local Match Increase $14,014 $14,014 $14,014 $14,014 $14,014
Outside Agencies - Juvenile Detention Home $67,864 $67,864 $67,864 $67,864 $67,864
Outside Agencies - Community Services Board $22,969 $22,969 $22,969 $22,969 $22,969
Outside Agencies - Fairview Home $2,497 $2,497 $2,497 $2,497 $2,497
Outside Agencies - NRV/MT Rogers Workforce Development Board $127 $127 $127 $127 $127
Outside Agencies - New River Community College $3,974 $3,974 $3,974 $3,974 $3,974
Outside Agencies - Tourism $26,000 $26,000 $26,000 $26,000 $26,000
Outside Agencies - 911 Authority $47,989 $47,989 $47,989 $47,989 $47,989
Outside Agencies - Extension Office $12,128 $12,128 $12,128 $12,128 $12,128
Outside Agencies - Chamber of Commerce $50 $50 $50 $50 $50
Outside Agencies - MPO $600 $600 $600 $600 $600
Outside Agencies - Passenger Rail $8,500 $8,500 $8,500 $8,500 $8,500
Outside Agencies - New River Home Trust $77,500 $77,500 $77,500 $77,500 $77,500
General Contingencies - 1% Match $68,000 $68,000 $68,000 $68,000 $68,000
Special Contingencies - 7% Pay Increase July 1, 2023 Balance Not Distributed $144,395 $144,395 $144,395 $144,395 $144,395
Revenue Refunds $32,000 $32,000 $32,000 $32,000 $32,000
Increase School Operating Transfer $2,452,713 $2,452,713 $2,452,713 $2,452,713 $2,452,713
Reduce School Capital Transfer $(587,716) $(587,716) $(587,716) $(587,716) $(587,716)
57
Department & Item FY 24 FY 25 FY 26 FY 27 FY 28
Reduce County Capital Transfer $(587,716) $(587,716) $(587,716) $(587,716) $(587,716)
Falling Branch Corporate Park Phase II Project $- $25,000 $25,000 $25,000 $25,000
Cinnabar Green Space Capital Project $- $- $5,000 $5,000 $5,000
Magistrate and Court Services Facility with Sally Port Capital Project $- $- $45,000 $45,000 $45,000
Eastern Montgomery EMS Facility Capital Project $- $- $45,000 $45,000 $45,000
Christiansburg Library Renovations Capital Project $- $- $- $136,000 $136,000
Addenda Total $4,877,388 $4,930,944 $5,025,944 $5,161,944 $5,161,944
Grand Total $151,894,240 $151,947,796 $152,042,796 $152,178,796 $152,178,796
Revenue Totals
Undesignated Revenue $134,325,677 $136,825,677 $139,325,677 $141,825,677 $144,325,677
Designated Revenue $17,568,563 $17,568,563 $17,568,563 $17,568,563 $17,568,563
Grand Total $151,894,240 $154,394,240 $156,894,240 $159,394,240 $161,894,240
Revenue Over Expense $- $2,446,444 $4,851,444 $7,215,444 $9,715,444
Approved Budget
for Fiscal Year 2024
BUDGET SUMMARY, APPENDIX F
Organization Chart
61
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
Approved Budget
for Fiscal Year 2024
UNDERSTANDING THE
BUDGET
UNDERSTANDING THE BUDGET PROCESS : 65
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 2024 Budget Calendar is shown below (some changes may occur
during the process):
Fiscal Year 2024 Budget Calendar
DATE TIME ACTIVITY
July - August Prior year-end expenditure and revenue analysis; revenue analysis for
FY 2024 begins.
September -
October 2022
Budget targets and budget instructions are developed for FY 2024
Proposed Budget.
November 2022 FY 2024 budget forms and instructions are sent to county divisions and
external agencies.
December 2022 Budget requests for FY 2024 are due.
January - February
2023
Staff begins the development of the FY 2024 Proposed Budget.
Jan. 9, 2023 7:15 PM Public Hearing for citizen input.
Jan. 23, 2023 7:15 PM Preliminary revenue estimates are presented to the Board of
Supervisors.
Feb. 13, 2023 7:15 PM Superintendent presents the Proposed FY 2024 MCPS budget to the
Board of Supervisors.
Feb. 27, 2023 7:15 PM Presentation of the FY 2024 Proposed Budget; Budget work session.
Mar. 6, 2023 6:00 PM Budget work session; establish advertised tax rate and advertised
budget. (Special Meeting)
Apr. 13, 2023 6:00 PM Public Hearing on advertised tax rate and budget. (Special Meeting)
Apr. 24, 2023 7:15 PM Adopt FY 2024 budget and establish tax rate.
May – June Year-end revenue and expenditure estimates are finalized for FY 2023
and transfers are made to close the year.
July 1 New Fiscal Year begins.
UNDERSTANDING THE BUDGET PROCESS : 66
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
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
30CALENDAR KEY: Regular Meeting Work Session Special Meeting
UNDERSTANDING THE BUDGET PROCESS : 67
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 2024 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 : 68
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 2024 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 22 Revised Budget
• FY 22 Actual Budget
• FY 23 Approved Budget
• FY 24 Base Budget
• FY 24 County Administrator’s Recommended Addenda
• FY 24 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 : 69
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. 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
assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s
UNDERSTANDING THE BUDGET PROCESS : 70
UNDERSTANDING THE BUDGET PROCESS
budget or the budget process, please contact Montgomery County’s Office of Public Information at 540-382-5700.
GLOSSARY OF TERMS : 71
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 : 72
GLOSSARY OF TERMS
Capital Projects
Large one-time construction projects or purchases that are expected to provide services to citizens over a period of
time. Examples of capital projects are the construction of new schools, fire stations, etc.
Contingencies
Special monies set aside for unforeseen costs or emergencies, or for special purposes that may require further
analysis.
Debt Service
The repayment of County debt, including principal and interest.
Expenditures
The cost of or payment for goods and services used in County operations.
FTE
Full Time Employee or Full Time Equivalent.
Fiscal Year
The County’s financial reporting year, which begins on July 1 and ends on June 30 of the next calendar year.
Function
An overall activity performed by a division or organization. The County’s budgets are divided into personal services,
operations and maintenance, and capital outlay.
General Fund
The part of the budget that accounts for day-to-day operating expenses for the County, including dollars
transferred from the General Fund for support of the School System.
General Obligation Bonds
A promise from County government to pay for bonded debt (essentially a loan) based on its full faith and credit or
basic power to pay debts with tax revenue. These bonds are used to finance long-term projects through payments
of principal and interest over a period of years.
Grant
A gift of assets, usually cash, by one source to another organization. The County receives most of its grants for
specific projects or programs from the federal or state government. However, private foundations sometimes
contribute funds to the County.
Proposed Budget
The initial budget prepared for and proposed to the Board of Supervisors by the County Administrator.
Revenue
Income or increased assets for a specific fund.
Tax Exempt Revenue Bonds
Under the lease revenue method, the County transfers a “lease hold interest” (the legal right to use the property)
to the Economic Development Authority (EDA). The EDA then “leases back” these facilities and projects to the
County for a term equal to the debt service term. The lease payments cover the debt service term. These issuances
GLOSSARY OF TERMS : 73
GLOSSARY OF TERMS
are also structured with a Trustee, who must enforce all obligations. Consequently, the Trustee collects rental
payments, pays bondholders, and monitors requisitions on the use of funds and issues checks to vendors from the
proceeds.
Tax Levy
The total dollar amount of tax that should be collected based on existing tax rates and assessed values of personal
and real properties.
Tax Rate
The level at which taxes are imposed or charged for certain property owned by citizens and businesses.
Unemployment Rate
The Virginia Employment Commission’s (VEC’s) report of persons who are actively filed as not holding, but are
seeking, a job for which they would receive compensation. This does not include persons who have no job, but do
not consult the VEC for job placement services.
Approved Budget
for Fiscal Year 2024
REVENUE SUMMARY
REVENUE SUMMARY : 77
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. In March of 2020, the Coronavirus Aid, Relief, and Economic Security Act, also known as the CARES
Act, provided direct cash stimulus payments to individuals, as well as economic assistance to workers, businesses
and state and local governments. In December of 2020, a second pandemic relief package provided direct cash
stimulus payments to individuals, as well as economic assistance to workers and businesses. In March of 2021,
the Federal Government passed the American Rescue Plan Act, a third round of legislation totaling $1.9 trillion,
that provided additional direct aid, added unemployment benefits and $350 billion of aid to state and local
governments.
As the government responded to the pandemic, the Federal Reserve (America’s Central Bank) decreased interest
rates sharply to near zero and increased its balance sheet through Quantitative Easing (QE) to increase the money
supply. Easy money, coupled with supply chain issues and increased demand for goods and services, have created
inflationary pressure. Inflation started to rise in November of 2021 and has hit 40-year highs over the past year. To
address this surge in inflation, the Federal Reserve began increasing interest rates in March of 2022. Since March,
the Federal Reserve increased the Feds Fund Rate from near zero to a target rate of 4.5% to 4.75% (as of February
2023). This is the sharpest increase in recent history. Experts forecast that the Federal Reserve will increase
interest rates to around 5% and then pause to see how inflation and the economy respond.
Economists are still struggling to predict the economic impact over the next year. Opinions vary on the economic
outlook for 2023 and 2024. Most forecasts suggest the U.S. economy will enter a recession sometime in 2023.
While some forecasts suggest a mild recession, others see a larger economic downturn. Monetary policy will have a
large impact on how the U.S. economy will fare over the next two years. Higher interest rates will slow the economy
and slower growth is expected. Higher interest rates will have a negative effect on Gross Domestic Product (GDP).
Consumer spending and retail sales are slowing, as November and December sales fell for two straight months. On
the positive side, the labor market is strong. If the economy avoids a recession, or only faces a mild recession, by
2024, the U.S. economy may be back on track to returning to steady growth and a lower inflation environment.
National Economic Outlook
The condition of the County economy is greatly affected by national and state economic conditions.
National Economic Outlook
Economists do expect a recession sometime in CY 2023. The Federal Reserve has stated that it will aggressively
REVENUE SUMMARY : 78
REVENUE SUMMARY
adjust interest rates to tame inflation. The Federal Reserve’s response with its monetary policy will impact the
broader economy – this could be positive or negative. If the Federal Reserve is able to achieve a “soft landing” with
their monetary policy, continued economic growth is possible at a slower rate with lower inflation. This growth will
depend on how the government, businesses, and consumers respond to 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 real GDP of the U.S. increased at a rate of
2.9% in the fourth quarter of 2022. In the third quarter, real GDP increased 3.2%. Analysts expect the economy to
grow by -0.5% to 1.3% for 2023 and 0.3% to 2.2% for 2024. 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 2022 was 3.6%, down
from 5.3% for 2021. Comparing the latest information, the unemployment rate for December 2022 was 3.3%,
down from 3.7% in December 2021. Some economists estimate that the unemployment rate will be between 3.5%
and 4.2% in 2023 and between 4.3% and 4.7% in 2024.
Inflation – Consumer Price Index (CPI)
The Consumer Price Index (CPI) is a measure of inflation. The CPI is also a measure that personally impacts most
Americans. Unlike recent years, where the U.S. experienced low inflation, the annual rate of inflation accelerated
in 2021 and 2022 to a near 40-year high. In 2022, the percentage change (inflation rate) for the CPI was 8%, up
from 4.7% in 2021. Comparing the latest information, the inflation rate for December 2022 was 6.5%, down from
7% in December 2021. 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 2023 and then taper by the end of
the year. A strong labor market will likely take the Federal Reserve longer to bring down inflation. Economists are
estimating that inflation could be around 2.8% to 4.5% by the end of 2023 and 1.9% to 2.5% by 2024. The Federal
Reserve’s target range for inflation is 2%.
Housing and Auto Sales
The housing market weakened during 2022 and sales declined due to interest rate increases. Real estate prices
are often linked to local economies; and housing prices and sales reflect that link. Most economists do not see
major price declines in housing as were seen during the 2008 housing crisis, as fewer families will likely face the
impact of interest rate increases. Housing shortages are still an issue, which will likely keep prices from falling
dramatically. In markets where the link between income and housing prices become disconnected, analysts
believe housing prices may fall more than in areas that are more stable. Analysts expect to see a slowdown in
housing starts and a slowdown in new and existing home sales in 2023.
For the auto industry, an estimated 13.7 million new vehicles were sold in 2022 compared to approximately
15 million units in 2021; the lowest number reported since 2011. Limited new car supply resulted in less sales.
Inventories are improving, and for 2023, forecasters estimate that U.S. auto sales could be between 14.6 and
14.8 million units. The biggest issue for the auto industry in 2021 and 2022 was low inventory. This low inventory
boosted used car values nationwide. During 2022, however, used car prices started to fall as new car inventory
began to stabilize and demand dropped. Late model used vehicle prices dropped 5% from their peaks and older
used vehicle prices dropped 15%. Further declines in used car values are expected as new vehicle inventory
reaches showroom floors.
REVENUE SUMMARY : 79
REVENUE SUMMARY
State Economic Outlook
According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing
signs of slowing growth for 2023.
Virginia Unemployment
According to the Virginia Employment Commission (VEC), the unemployment rate for the Commonwealth of
Virginia for 2021 was 3.9%, down from 6.2% in 2020. Comparing the latest information, the unemployment rate
for December 2022 was 2.6%, down from 2.7% in December 2021. Like the U.S., unemployment rates at the state
dropped as businesses reopened and citizens went back to work. State economists expect the unemployment rate
to reach 4.6% in 2024, which is consistent with the national outlook.
State General Fund Revenues
State General Fund revenues for FY 22 rose by 16.3%. State General Fund revenue projections for FY 23 and FY 24
are expected to decrease by 9% and then increase by 2.3%. Sales tax collections are estimated to grow at 10% for
FY 23 and 1.3% in FY 24.
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 15.1% in FY 23 and
increase by 1.2% in FY 24.
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
2021 was 3%, down from 4.7% in 2020. Comparing the latest information, the unemployment rate for December
2022 was 2.3%, up from 2% in December 2021. Like the national and state trends, unemployment rates in
Montgomery County dropped as businesses reopened and citizens returned to work. While the latest numbers
show a slight increase, the local unemployment rate is still extremely low. The ideal unemployment rate is around
3% to 5%.
REVENUE SUMMARY : 80
REVENUE SUMMARY
Mobile Homes
0.1%
Merch Capital
0.0%
Delinquent
3.0%
Business F&F
3.0%
Mach &Tools
2.4%
Other
5.5%
Sales Tax
9.6%
Personal Prop
15.2%
Real Estate
61.2%
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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 24 is $236.4
million with $102.1 million considered designated. Of this designated amount, $81.3 million or 79.7%
is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s
discretion total $134.3 million. Of this amount, $58.4 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 24
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 60% of the County’s total undesignated
revenue. Personal Property tax revenue (motor vehicles) is the County’s second largest local revenue source; it
represents 15% of the County’s undesignated revenue. Sales and Use Tax is the third largest local revenue source;
it represents 10% 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.
REVENUE SUMMARY : 81
REVENUE SUMMARY
FY 21 and FY 22 were dynamic years 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 in both years. Pent up demand, stimulus monies, and low interest rates fueled revenue growth. In FY 22,
total undesignated revenue collections exceeded estimates by $6.5 million. Areas of strong growth were found in
delinquent tax collections $2.1 million, sales tax collections $2.2 million, and $1 million in recordation taxes. All
other categories of revenue exceeded estimates by $1.2 million.
In FY 23, the County is still experiencing growth in current revenues that are significantly above historical trends.
This growth is due to inflation and changing economic conditions. While initially thought to be one-time in nature,
sales tax collections are still strong. In addition, the County’s interest rate on investments increased from 0.36% to
4.15% in nine months; and delinquent taxes and recordation taxes are still strong, but trending downward from FY
22 highs. For FY 23, the County expects to exceed total undesignated revenue collections by $6.4 million. While
the County expects to retain some of this growth going into FY 24, some of this additional revenue is likely to be
one-time in nature.
The County is experiencing changing economic conditions as a result of not only the Federal Government’s
response to the pandemic, but also the Federal Reserve’s response to rapid inflation. In the current year, rising
interest rates, inflation, supply chain shortages, vehicle valuation changes, stock market overvaluation, and real
estate at peak levels are all still issues that have yet to be completely resolved. While it is likely the U.S will enter
into a recession at some point in 2023, it is the hope that the recession is mild and the Federal Reserve is able to
create a soft landing. This budget and revenue projection only consider a mild recession and do not consider the
impact of a major economic downturn. The County estimates that $4.1 million of the $6.4 million in additional
FY 23 collections will be available for FY 24 expenditures. The Chart below shows a breakdown of the revenue by
category:
Category
FY 23*
Excess Revenue
Over Estimate
FY 24*
Additional Base
Revenue Available
Real Estate 0.1 0.1
All PP Categories Plus Public Service 0.7 0.7
Delinquent Tax Collections 0.6 0.4
Sales Tax Collections 1.7 1.6
Interest 2.6 2.6
Recordation & Additional Taxes on Deeds 0.7 0
Merchants Capital 0 -1.5
Total All Other Revenue Categories 0 0.2
Total 6.4 4.1
*Calculated in Millions
Some of the FY 23 surplus is likely to be one-time in nature. Of the $6.4 million surplus in FY 23, $0.1 million is
from additional real estate growth, $0.7 million is from additional motor vehicles sales and changes to public
service corporation revenues, and $0.6 million is from delinquent property taxes. The County will retain both
the additional real estate growth and motor vehicle growth going into FY 24. 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 $0.4 million of the $0.6 million going into FY 24 from this category.
Sales tax collections have been significantly above the County’s normal trend for the past two years. It was thought
REVENUE SUMMARY : 82
REVENUE SUMMARY
that these additional funds were one-time in nature; however, it appears that these funds can now be added to the
base for FY 24. The County expects to collect an additional $1.7 million for FY 23 and retain $1.6 million for FY 24.
The $0.1 million decrease in sales tax from the FY 23 estimated actual is due to a change in school age population
estimates in the towns for FY 24. Interest earnings are up in FY 23 due to increased interest rates and provide
$2.6 million in additional revenue over FY 23 estimates. The County expects to retain the $2.6 million in interest
earnings for FY 24. Recordation taxes, which are tied to real estate transactions, while providing a $0.7 million
surplus in FY 23, are expected to return to pre-2020 levels in FY 24. The rise in interest rates and a projected
softening of the real estate market will likely cool the housing market going into FY 24. The County abolished
the Merchants’ Capital Tax in FY 23 to take effect in FY 24. This reduces base revenue $1.5 million. All other
categories of base revenue are expected to increase $0.2 million for FY 24. Overall, the County is estimating a FY
24 base revenue increase of approximately $4.1 million.
For FY 24, the County projects an increase of approximately $3 million in new undesignated revenue growth.
This increase is made up of $2.2 million in new real estate construction, $0.5 million in personal property motor
vehicles and all other personal property categories including public service corporation taxes, $0.2 million in sales
tax, and $0.1 million in new cigarette tax revenues.
Total undesignated revenues are estimated to provide $7.1 million in new money for FY 24. General Fund
designated revenues are estimated to increase by $1.1 million. Most of the designated increase is due to state/
federal designated funding for public assistance programs in Social Services ($0.3) million, fire and rescue soft
insurance recovery revenue ($0.1 million), and for permanently adding the Victim Witness Grant to the County
budget ($0.2 million). An additional $0.4 million is added for increased revenues from the state that supports a
7% across the board compensation increase for constitutional officers and their staff for FY 24, and $0.1 million
added for all other designated revenue. Total County General Fund revenue growth for FY 24 is expected to be $8.2
million.
Real Estate Revenue (2023 General Reassessment)
Montgomery County is required by state code to reassess real estate at least once every four years. Real estate
values totaling $9.1 billion on the 2022 land book (including land use) increased 32% and are now valued at $12.1
billion, due to the reassessment and 2023 new construction growth. New construction for the 2024 land book,
based on building permit data, is estimated at $160 million bringing the 2024 land book value to $12.2 billion.
State laws requires that, should the increase in values be above 1%, the locality must lower the tax rate to a
revenue neutral rate. If the rate is not lowered to a rate less than or equal to a revenue neutral rate, the tax rate
must be treated as a tax rate increase. The revenue neutral tax rate based on the 2023 General Real Estate
Reassessment is 70 cents. The FY 24 approved budget includes a revenue neutral real estate rate of 70 cents.
Increased Real Estate tax dollars are comprised of:
Base Growth $0.1 million
1% increase in Real Estate $0.6 million
New construction growth $1.6 million
Total New Real Estate Growth $2.3 million
REVENUE SUMMARY : 83
REVENUE SUMMARY
Real Estate Values
Personal Property
Personal property tax collections are based on the 2022 tax book, which is the most recent documentation of
assessment values. From this data, the 2023 values are estimated. In addition, prior year collection rates are used
as predictors of future year collections. The rate of collection in FY 22 and FY 23 is used to estimate the rate of
collection in FY 24. 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 24 estimated taxes on motor vehicles total $19.7 million; business furniture
and fixtures total $4 million, and computer equipment total $0.5 million.
Taxes on motor vehicles are estimated to grow by $1.6 million over the FY 23 estimate. Most of this growth is
tied to the new vehicle sales ($1 million) and normal trend growth ($0.6 million). Business furniture and fixtures
personal property revenue is expected to grow by $0.2 million, while personal computer equipment revenue is
expected to stay flat. In total, personal property revenue categories are expected to provide $1.8 million in growth.
Personal Property (Motor Vehicles)
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
12.1 12.2
0
2
4
6
8
10
12
14
2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024BBiilllliioonnss
CCaalleennddaarr YYeeaarr
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$0
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$10
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$25
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 FY 24MMiilllliioonnss
FFiissccaall YYeeaarr
REVENUE SUMMARY : 84
REVENUE SUMMARY
Auto Sales
New car registrations for CY 2022 were down 5% compared to CY 2021, while new truck registrations were down
12%. This resulted in a net decrease in new vehicle registrations of 10%, as 219 less vehicles were purchased in
2022 as compared to 2021.
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 22, the County collected $12.4 million.
Collections were significantly above the County’s normal trend. Due to the uncertainty of this increase being a
permanent increase, the County estimated $11.1 million for FY 23; however, as the year has progressed, sales tax
collections are exceeding initial revenue projections. Collections to date for FY 23 project a revenue surplus in this
category of $1.7 million. Based on trend analysis, the County is estimating $12.9 million for FY 24, which is $1.8
million more than the FY 23 estimate. This estimate includes base growth of $1.6 million and new growth of $0.2
million.
Other Categories of Undesignated Revenue
Historically, the County’s other undesignated revenues grow at a modest level annually. For FY 24, all other
categories of undesignated revenue are expected to increase by $1.2 million. The County abolished the
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 $12,443,543
FY 23 $11,153,109
FY 24 $12,947,491
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%
Montgomery County
First Quarter
2022
Second Quarter
2022
Third Quarter
2022
Fourth Quarter
2022 Total % Inc.
Car Registrations 114 108 141 99 462 -5%
Truck Registrations 339 372 422 369 1,502 -12%
Total Registration 453 480 563 468 1,964 -10%
Source: Virginia Automotive Dealers Association (vada.com)
REVENUE SUMMARY : 85
REVENUE SUMMARY
Merchants’ Capital Tax in FY 23 to take effect in FY 24. This reduces base revenue by $1.5 million. Based on new
valuations provided by the State Corporation Commission, Public Service Corporation Taxes are decreasing $0.4
million. The County expects machinery and tools revenues and mobile home revenues to decrease $0.1 million.
Delinquent taxes are estimated to increase by $0.4 million based on trend and aircraft taxes are expected to stay
flat. Added as a new revenue source for FY 23 for half a year, the cigarette tax revenue adds an additional $0.1
million for a full-year in FY 24. Due to changes in interest rates, the County’s interest on savings is increasing $2.6
million. All other categories of undesignated revenue in total are estimated to increase by $0.1 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 nine fiscal years. The County estimates $3.2 million in
collections for FY 23. The FY 24 estimate has been set at $3.2 million.
Machinery and Tool Revenue
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. The County abolished the Merchants’ Capital Tax
in FY 23 to take effect in FY 24. This reduces base revenue by $1.5 million.
22..22 22..11 22..22 22..11 22..11 22..11 22..22 22..22 22..33 22..44
22..66 22..77 22..99 33..11 33..11 33..11 33..22 33..22
00
00..55
11
11..55
22
22..55
33
33..55
FFYY 0077 FFYY 0088 FFYY 0099 FFYY 1100 FFYY 1111 FFYY 1122 FFYY 1133 FFYY 1144 FFYY 1155 FFYY 1166 FFYY 1177 FFYY 1188 FFYY 1199 FFYY 2200 FFYY 2211 FFYY 2222 FFYY 2233 FFYY 2244MMiilllliioonnss
REVENUE SUMMARY : 86
REVENUE SUMMARY
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..55 11..55
00..000.0
0.2
0.4
0.6
0.8
1.0
1.2
1.4
1.6
1.8
FFYY 0077 FFYY 0088 FFYY 0099 FFYY 1100 FFYY 1111 FFYY 1122 FFYY 1133 FFYY 1144 FFYY 1155 FFYY 1166 FFYY 1177 FFYY 1188 FFYY 1199 FFYY 2200 FFYY 2211 FFYY 2222 FFYY 2233 FFYY 2244CCoolllleeccttiioonnss ((iinn mmiilllliioonnss))FFiissccaall YYeeaarr
State Budget: Local Impact
Over the past several fiscal years, the state has reduced the amount of funding provided to local governments.
Public education, public safety, Constitutional Officers, local libraries, and other local services have all been
affected. In many areas, the state has shifted the burden of revenue generation to local governments. For
the Montgomery County Public School System, the State’s budget includes an additional $3,388,432 in new
funding for general school operational needs. Additional state funding of $425,652 is estimated to support a 7%
compensation increase for Constitutional Officers and their staff for FY 24.
County Tax Rates
The FY 24 approved budget decreases the real estate tax rate from last year’s approved rate of 89 cents to the
revenue neutral rate of 70 cents (based on the County’s 2023 General Real Estate Reassessment). This represents
a 19-cent tax rate reduction. All tax rates are per $100 of assessed value.
Real Estate Tax Rates
As the graph denotes, the FY 24 budget decreases the real estate tax rate from 89 cents to 70 cents. This is a 19-
County Tax Rates FY 23 FY 24
Real Estate Tax $0.89/100 $0.70/100
Personal Property $2.55/100 $2.55/100
Machinery & Tools $1.82/100 $1.82/100
Merchants Capital $3.05/100 -
Mobile Homes $0.89/100 $0.70/100
REVENUE SUMMARY : 87
REVENUE SUMMARY
cent tax rate reduction from the previous tax rate of 89 cents. The approved tax rate in FY 23 was 89 cents, which
had been the rate for the past 10 years.
Real Estate Tax Rates
Fund Balance
No General Fund balance dollars have been used to balance the FY 24 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
67
74
63 71 71 74 75
87 89 89 89 89 89 89 89 89 89 89
70
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 FY 24
REVENUE SUMMARY : 88
REVENUE SUMMARY
County’s independent financial advisors have recommended a policy of maintaining undesignated fund balance
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 $26 million or 11% of the total FY 24 Budget to ensure sufficient cash to
pay the bills. Other reserve funds that the County maintains include, but are not limited to:
• Capital Reserve to support unanticipated capital needs not funded in the Capital Projects Fund;
• Landfill Post Closure Reserve to support potential costs associated with monitoring and remediation of
closed landfills;
• Facilities and Maintenance Reserve to support unanticipated facility and general maintenance items;
• Technology Reserve for technology projects and infrastructure requirements necessary for these projects;
• Rainy Day Reserve to address major unanticipated financial issues;
• Line of Duty Reserve to provide funds for family members of employees that are injured or killed in the line
of duty;
• Parental Leave Reserve to provide funds to cover additional staffing costs, such as overtime, for
departments whose employees are on extended leave;
• Road Maintenance Reserve to earmark the County share of the Revenue Sharing Program; and
• Conservation Easement Reserve to support conservation easements and the County’s land use program.
Financial Policies
The Board of Supervisors adopted financial policies and goals to influence and guide the financial management
of the County. The policies were adopted in March of 2000 and updated in October of 2015. The importance of
adopting and following these policies include:
• Insulating the County from fiscal crisis,
• Enhancing the ability to maintain financial credit by achieving and maintaining the highest bond ratings
possible,
• Promoting long-term financial stability by adhering to clear and consistent guidelines,
• Directing attention to the financial condition of the entire County rather than a single issue or area,
• Promoting coordination of long-term financial planning with daily operations, and
• Providing the Board of Supervisors and citizens a framework for measuring the fiscal impact of services
provided against established guidelines.
See Revenue Summary, Appendix B for the specific policies.
Approved Budget
for Fiscal Year 2024
REVENUE SUMMARY, APPENDIX A
Revenue Estimates
91
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
GGEENNEERRAA LL FFUUNNDD
GENERAL PROPERTY TAXES
REAL ESTATE PROPERTY TAX (DEC)37,605,281 37,615,001 38,694,875 39,950,497 1,255,622 3%
REAL ESTATE PROPERTY TAX (JUNE)37,855,638 38,119,335 39,143,791 40,168,000 1,024,209 3%
PERSONAL PROPERTY TAX MOTOR VEHICLES 11,767,480 12,817,767 13,400,668 14,969,443 1,568,775 12%
PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES 4,754,279 4,754,279 4,754,279 4,754,279 - 0%
PERSONAL PROPERTY BUSINESS FURN & FIXTURES 3,719,500 3,654,851 3,818,922 4,030,402 211,480 6%
PERSONAL PROPERTY COMPUTER EQUIPMENT 437,787 530,554 533,452 522,393 (11,059) -2%
PERSONAL PROPERTY MOBILE HOMES TAX 178,720 180,679 186,827 145,467 (41,360) -22%
AIRCRAFT TAX 29,530 85,534 86,302 122,121 35,819 42%
MACHINERY & TOOLS TAX 3,191,966 3,149,156 3,230,777 3,176,668 (54,109) -2%
MERCHANTS CAPITAL TAX 1,730,547 1,479,096 1,504,545 - (1,504,545) -100%
PUBLIC SERVICE CORP TAXES RE & PP (DEC)1,274,588 1,182,630 1,224,260 1,019,120 (205,140) -17%
PUBLIC SERVICE CORP TAXES RE (JUNE)1,262,655 1,223,293 1,214,753 1,008,173 (206,580) -17%
DELINQUENT PROP TAX 2,200,000 3,584,509 2,760,502 3,000,000 239,498 9%
ROLLBACK TAXES 15,000 47,349 15,000 15,000 - 0%
PRE-PAID & OTHER PROPERTY TAXES - 661,620 - - - -
PENALTY ALL PROP TAX 450,000 781,866 500,000 600,000 100,000 20%
INTEREST ALL PROP TX 250,000 612,097 300,000 400,000 100,000 33%
ADMIN FEE-DELINQ TP 81,000 2,643 81,000 81,000 - 0%
SUBTOTAL GENERAL PROPERTY TAXES 106,803,971 110,482,260 111,449,953 113,962,563 2,512,610 2%
OTHER LOCAL TAXES
02 412101 LOCAL SALES AND USE TAX 10,202,157 12,443,543 11,153,109 12,947,491 1,794,382 16%
02 412201 CONSUMER UTILITY TAX 690,000 695,146 699,000 688,000 (11,000) -2%
02 412202 CONSUMER UTILITY TAX - 177 18,000 18,387 18,000 18,000 - 0%
02 412401 TELECOMMUNICATIONS TAX 795,000 728,238 716,000 708,000 (8,000) -1%
02 412501 UTILITY LICENSE TAX 18,000 18,066 18,000 18,000 - 0%
02 412503 CONSUMPTION TAX 101,000 104,192 106,000 102,000 (4,000) -4%
02 412504 CONSUMPTION TAX - 177 6,000 6,071 6,000 6,000 - 0%
02 412601 MOTOR VEHICLE LICENSE 800,000 828,458 800,000 855,000 55,000 7%
02 412701 BANK STOCK TAX 40,000 47,520 40,000 40,000 - 0%
02 412801 RECORDATION TAX 790,000 1,607,525 876,000 876,000 - 0%
02 412802 ADDITIONAL TAX ON DEEDS 210,000 427,335 224,000 224,000 - 0%
02 412901 TRANSIENT OCCUPANCY TAX 5,000 26,145 20,000 41,000 21,000 105%
02 412902 TRANSIENT OCCUPANCY TAX - 177 30,000 86,541 80,000 93,000 13,000 16%
02 412905 MEALS TAX 250,000 228,055 230,000 251,000 21,000 9%
SUBTOTAL OTHER LOCAL TAXES 13,955,157 17,265,221 14,986,109 16,867,491 1,881,382 13%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
Page 1
92
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
OTHER UNDESIGNATED REVENUE
02 413305 LAND TRANSFER FEE 2,400 3,041 2,400 2,400 - 0%
02 414101 COURT FINES & FORFEITURES 50,000 45,264 50,000 29,000 (21,000) -42%
02 415102 INTEREST ON CHECKING 113,268 191,624 142,553 2,778,499 2,635,946 1849%
02 415201 RENTAL OF PROPERTY 171,984 171,984 171,984 171,984 - 0%
02 415207 SALE OF SURPLUS/SALVAGE - 23,615 - - - -
02 416608 RETURNED CHECK - 1,464 - - - -
02 419108 RECOVERED COSTS - 39,862 - - - -
02 422103 MOTOR VEHICLE CARRIER TAX 133,000 129,341 129,000 129,740 740 1%
02 422105 MOBILE HOME TITLING TAX 65,000 81,348 65,000 82,000 17,000 26%
02 422109 4% CAR RENTAL TAX 45,000 60,174 45,000 45,000 - 0%
02 422112 PYMNT IN LIEU OF TX-PARKS 53,000 57,218 53,000 57,000 4,000 8%
02 412910 CIGARETTE TAX - - 100,000 200,000 100,000 100%
02 422120 GAMES OF SKILL - 11,808 - - - -
02 433295 MINERAL ROYALTIES - 188 - - - -
SUBTOTAL OTHER UNDESIGNATED REVENUE 633,652 816,932 758,937 3,495,623 2,736,686 361%
GENERAL FUND BALANCE
02 451203 (TO)FROM UNDESIGNATED FUND BAL 14,307,587 - - - - -
02 451205 (TO)FROM DESIG FUND BALANCE 2,337,790 - - - - -
SUBTOTAL GENERAL FUND BALANCE 16,645,377 - - - - -
TOTAL UNDESIGNATED REVENUE 138,038,157 128,564,413 127,194,999 134,325,677 7,130,678 6%
DESIGNATED RESOURCES
BOARD OF SUPERVISORS
02100 419108 RECOVERED COSTS - - - - - -
COUNTY ADMINISTRATION
02110 419108 RECOVERED COSTS 25,000 30,046 38,000 31,000 (7,000) -18%
02115 424401 STATE EMS GRANTS - - - 15,000 15,000 -
02115 419108 RECOVERED COSTS 15,000 - 15,000 100,000 85,000 567%
COUNTY ATTORNEY
02120 419108 RECOVERED COSTS - - - - - -
Page 2
93
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
FINANCIAL SERVICES
02130 419108 RECOVERED COSTS 70,000 76,019 70,000 75,000 5,000 7%
INSURANCE
02132 419108 RECOVERED COSTS 5,198 6,157 - - - -
INFORMATION TECHNOLOGY
02140 419108 RECOVERED COSTS - 60 - - - -
02140 413316 TECHNOLOGY FEES - - - 22,000 22,000 -
COMMISSIONER OF REVENUE-COMP
02150 423100 SHARED EXPENSES 248,817 205,135 261,319 270,064 8,745 3%
ASSESSMENT - COUNTY
02152 413304 LAND USE APPLICATION FEE 1,800 1,542 1,800 1,800 - 0%
02152 419108 RECOVERED COSTS - 200 - - - -
TREASURER - COMP BD
02160 423100 SHARED EXPENSES 212,385 210,991 223,140 247,718 24,578 11%
TREASURER - COLLECTIONS
02162 416010 FEES 24,000 22,015 24,000 24,000 - 0%
ELECTORAL BOARD
02170 419108 RECOVERED COSTS - 2,525 - - - -
02170 423100 SHARED EXPENSES 80,009 96,773 80,009 116,471 36,462 46%
INTERNAL SERVICES
02180 415212 MILEAGE - - - - - -
02180 415209 PROCEEDS FROM RESALE - - - - - -
02180 415211 SALE OF PHOTOCOPIES - - - - - -
02180 419108 RECOVERED COSTS - - - - - -
Page 3
94
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
02180 419107 GARAGE CHARGES INTERNAL - - - - - -
02180 419111 VEHICLE MAINTENANCE - - - - - -
02180 419112 CANTEEN FUND - - - - - -
COMMONWEALTH ATTORNEY
02200 416011 J&D DELINQUENT COLLECTIONS 1,417 (725) 1,417 1,417 - 0%
02200 416012 GENERAL DISTRICT BBURG DEL COLLECTIONS 1,371 11 1,371 1,371 - 0%
02200 416013 GENERAL DISTRICT CBURG DEL COLLECTIONS 36,022 6,911 36,022 6,022 (30,000) -83%
02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 48,916 18,363 48,916 23,916 (25,000) -51%
02200 424401 DOMESTIC VIOLENCE 45,000 31,980 - - - -
02200 419104 CONFISCATIONS 5,555 8,907 - - - -
02200 423100 SHARED EXPENSES 786,674 818,883 826,326 903,149 76,823 9%
02200 419108 RECOVERED COSTS - 6,794 - - - -
02200 423200 COMMONWEALTH ATT'Y FEES 8,428 6,845 8,428 8,428 - 0%
022005 424401 VICTIM WITNESS GRANT - - - 210,674 210,674 -
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 - 15,930 - - - -
GENERAL DISTRICT COURT
02220 414204 COURTHOUSE MAINTENANCE FEES - - - - - -
02221 419108 RECOVERED COSTS - 798 - - - -
JUVENILE AND DOMESTIC RELATIONS COURT
02230 419108 RECOVERED COSTS - - - - - -
CIRCUIT COURT CLERK
02250 416010 FEES 47,600 80,513 47,600 47,600 - 0%
02250 410107 JURY FEES - - - - - -
02250 419108 RECOVERED COSTS 12,000 10,770 12,000 12,000 - 0%
02250 423100 SHARED EXPENSES 534,792 529,257 561,725 614,987 53,262 9%
Page 4
95
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
SHERIFF - COMP BOARD
02310 419108 RECOVERED COSTS - 10,803 - - - -
02310 423100 SHARED EXPENSES 4,786,968 4,743,863 5,013,456 5,379,350 365,894 7%
02310 424415 LOCAL JAIL BLOCK GRANT 139,074 123,428 139,074 139,074 - 0%
SHERIFF - COUNTY
02320 412301 E-911 TAX - - - - - -
02320 414200 COURTHOUSE SECURITY FEE 140,000 156,060 155,000 150,000 (5,000) -3%
02320 414206 JAIL FEES 8,000 4,614 8,000 5,015 (2,985) -37%
02320 414207 JAIL - NONCONSECUTIVE DAYS 50 - 50 - (50) -100%
02320 414208 DNA FEE 500 803 500 500 - 0%
02320 415103 INTEREST ON SAVINGS 140 4 140 25 (115) -82%
02320 416010 FEES 4,137 4,137 4,137 4,137 - 0%
02320 419104 CONFISCATIONS 7,206 17,840 - - - -
02320 419105 JAIL INMATE TELEPHONE 7,000 32,487 7,000 37,500 30,500 436%
02320 419106 INMATE MEDICAL REIMBURSEMENT 800 - 800 - (800) -100%
02320 419108 RECOVERED COSTS 176,262 193,375 103,000 103,000 - 0%
02320 419114 PRISONER/BOARDING 800 1,000 800 1,000 200 25%
02320 419115 FINGERPRINTING 800 1,503 800 800 - 0%
02320 419123 HEM DRUG TESTING 7,000 3,913 7,000 7,000 - 0%
02320 419124 HEM MONITORING 30,000 22,236 30,000 37,500 7,500 25%
02320 419125 HEM CONNECTION 2,500 730 2,500 500 (2,000) -80%
02320 414209 BACKGROUND 33,250 30,163 33,250 36,000 2,750 8%
02320 424404 FEDERAL CONFISCATIONS - 654 - - - -
02320 424460 WIRELESS 911 - - - - - -
02324 419108 RECOVERED COSTS 10,000 10,879 - - - -
02323 416158 DONATIONS - - - - - -
FIRE AND RESCUE
02330 419108 RECOVERED COSTS - 740 - - - -
02330 416158 DONATIONS - - - - - -
ANIMAL CARE AND ADOPTION
023401 416158 DONATIONS 174,109 147,958 174,109 130,582 (43,527) -25%
023401 413100 FEES 80,000 103,554 98,500 88,500 (10,000) -10%
023401 416165 PRIVATE GRANTS 3,000 3,000 - - - -
023401 419108 RECOVERED COSTS - - - - - -
Page 5
96
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
ANIMAL CONTROL
02340 413100 ANIMAL LICENSES - (50) - - - -
02340 413101 DOG & CAT STERILIZATION - 1,938 - - - -
GENERAL SERVICES
02400 414204 COURTHOUSE MAINTENANCE FEES 40,000 21,892 40,000 22,500 (17,500) -44%
02400 414205 HHS MAINTENANCE FEES 11,665 16,800 11,665 16,800 5,135 44%
02400 419108 RECOVERED COSTS 171,379 160,895 171,379 171,379 - 0%
02400 419110 HEALTH & HUMAN SVCS UTILITIES 81,330 68,873 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) -100%
02410 424407 LITTER CONTROL GRANT 16,450 41,061 16,450 41,061 24,611 150%
ENGINEERING/ENVIRONMENTAL SVC
02400 413308 BUILDING PERMITS 103,771 102,949 103,771 108,980 5,209 5%
02400 413309 OCCUPANCY PERMITS 950 975 950 950 - 0%
02400 413310 ELECTRICAL PERMITS 24,620 32,049 24,620 24,620 - 0%
02400 413311 MECHANICAL PERMITS 15,800 13,911 15,800 15,800 - 0%
02400 413312 PLUMBING PERMITS 15,340 11,493 15,340 15,340 - 0%
02400 413323 MANUFACTURED HOUSING PERMITS 6,000 9,244 6,000 7,500 1,500 25%
02400 413325 REINSPECTION PERMITS 1,320 2,256 1,320 3,000 1,680 127%
02420 413324 SOIL EROSION PERMITS 24,970 24,340 24,970 24,970 - 0%
02420 419108 RECOVERED COSTS - - - - - -
024290 413317 LAND DISTURBANCE FEE - - - - - -
024290 413327 STORMWATER FEES 21,385 6,450 21,385 6,450 (14,935) -70%
CHILDREN'S SERVICES ACT
02510 419108 RECOVERED COSTS - 64,899 - - - -
02510 424445 CHILDREN'S SERVICES ACT 1,399,262 1,225,343 1,162,784 1,162,784 - 0%
Page 6
97
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
HUMAN SERVICES
02520 419458 CSA ADMINISTRATION 12,000 - 12,000 12,000 - 0%
02520 416158 DONATIONS - 11,378 - - - -
25202 433107 R.S.V.P. GRANT 56,043 56,043 56,043 - (56,043) -100%
25205 413300 USER FEES - - - - - -
25205 419108 RECOVERED COSTS - 519 - - - -
25205 416156 FLOYD CONTRIBUTION - - - - - -
25205 424412 VJCCCA GRANT 49,392 49,393 49,392 49,392 - 0%
SOCIAL SERVICES
02540 419108 RECOVERED COSTS 70,000 216,292 70,000 70,000 - 0%
02540 424102 PUBLIC ASSISTANCE PAYMENTS 5,563,392 5,521,473 5,562,137 6,110,984 548,847 10%
02540 434402 FEDERAL PASS THROUGH 370,417 227,394 370,417 93,444 (276,973) -75%
PARKS AND RECREATION
27001 415201 PROPERTY RENTAL 3,830 5,340 3,830 5,000 1,170 31%
27001 419108 RECOVERED COSTS - 1,250 - - - -
27002 416010 ADULT EDUCATION FEES 1,000 - 1,000 1,000 - 0%
27004 416010 SWIMMING POOL FEES 72,000 76,694 72,000 75,000 3,000 4%
27005 416010 SENIOR EDUCATION FEES 500 2,984 500 3,000 2,500 500%
27006 416010 ATHLETIC FEES 34,600 32,143 34,600 34,600 - 0%
27007 416010 COMMUNITY RECREATION FEES - 3,016 - - - -
27008 416010 SENIOR TOUR FEES 16,500 11,568 16,500 16,500 - 0%
27009 416010 OUTDOOR RECREATION FEES 8,000 5,761 8,000 8,000 - 0%
27010 416010 SPECIAL PROGRAMS 500 - 500 500 - 0%
27011 416010 SUMMER FEES 28,700 56,595 28,700 28,700 - 0%
27012 416158 FUNDRAISING - - - - - -
27014 416168 SCHOLARSHIP 500 1,394 500 500 - 0%
27016 416010 MEADOWBROOK SENIOR PROGRAMS - - - - - -
REGIONAL LIBRARY
02710 415211 SALE OF PHOTOCOPIES 8,500 17,160 12,000 18,000 6,000 50%
02710 416010 SALE OF PASSPORTS 4,000 24,220 12,000 26,000 14,000 117%
02710 416151 LIBRARY FINES 3,000 16,646 - - - -
02710 416152 LIBRARY FEES 1,700 7,280 3,750 3,750 - 0%
02710 416156 FLOYD CONTRIBUTION 81,099 83,750 83,888 83,888 - 0%
02710 416159 BLACKSBURG CONTRIBUTION 15,000 15,010 15,000 15,000 - 0%
02710 416160 CHRISTIANSBURG CONTRIBUTION 15,000 15,000 15,000 15,000 - 0%
Page 7
98
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
02710 419108 RECOVERED COSTS - 3,987 - - - -
02710 424409 STATE LIBRARY GRANT 247,298 247,120 245,376 281,314 35,938 15%
02710 416158 DONATIONS 27,961 43,055 - - - -
PLANNING & GIS
02800 413307 REZONING AND SUBDIVISION PERMT 5,447 5,783 5,447 5,447 - 0%
02800 413314 SITE PLAN REVIEW 7,500 2,713 7,500 7,500 - 0%
02801 413315 ZONING PERMIT 11,980 7,770 11,980 11,980 - 0%
02800 413316 TECHNOLOGY FEE 22,000 17,433 22,000 - (22,000) -100%
02800 413340 SUBDIVISION REVIEW MAJOR PRE 1,050 - 1,050 1,050 - 0%
02800 413333 SUBDIVISON REVIEW MAJOR 1,625 6,410 1,625 1,625 - 0%
02800 413334 SUBDIVISION REVIEW MINOR 1,825 3,270 1,825 1,825 - 0%
02800 413335 SUBDIVISION REVIEW BL 1,500 100 1,500 1,500 - 0%
02800 416161 SALE OF MAPS, ORDINANCES 500 247 500 500 - 0%
02800 413301 AUTOMOBILE GRAVEYARD LICENSE - 3,300 - - - -
02800 419108 RECOVERED COSTS 2,464 5,316 - - - -
ECONOMIC DEVELOPMENT
02810 419108 RECOVERED COSTS - 7,000 - - - -
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 16,540,345 16,449,564 16,494,213 17,568,563 1,074,350 7%
TTOOTTAA LL GGEENNEERRAA LL FFUUNNDD RREESS OOUURRCCEESS 115544,,557788,,550022 114455,,001133,,997777 114433,,668899,,221122 115511,,889944,,224400 88,,220055,,002288 66%%
LLAAWW LLIIBBRRAARRYY
03 415102 INTEREST ON INVESTMENTS 1,000 9 1,000 1,000 - 0%
03 416010 FEES 14,000 6,466 14,000 14,000 - 0%
03 451204 FUND BALANCE 2,600 - 2,600 2,600 - 0%
Page 8
99
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
TTOOTTAA LL LLAAWW LLIIBBRRAARRYY 1177,,660000 66,,447755 1177,,660000 1177,,660000 -- 00%%
SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD
LOCAL DESIGNATED RESOURCES
09 415201 RENTS 50,000 17,435 50,000 50,000 - 0%
09 416121 TUITION - PRIVATE SOURCES - - - - - -
09 416202 SPECIAL FEES - 1,067 - - - -
09 416125 TRANSPORTATION OF PUPILS 25,000 46,345 25,000 25,000 - 0%
09 418128 REIMBURSEMENTS - AFTER SCHOOL PROGRAM 300,000 276,125 300,000 300,000 - 0%
09 418129 REIMBURSEMENTS - PAYROLL 75,000 142,323 75,000 75,000 - 0%
09 418301 OTHER REBATES AND REFUNDS 50,000 75,882 50,000 50,000 - 0%
09 418302 E-RATE UNIVERSAL SERVICE DISCOUNTS 158,938 217,566 158,938 158,938 - 0%
09 418910 INSURANCE ADJUSTMENTS - 22,468 - - - -
09 418992 RECOVERED COSTS 55,000 11,448 60,000 60,000 - 0%
09 418993 DONATIONS 141,238 153,852 - - - -
09 440405 OTHER STATE AID - - - - - -
09 418994 BENEFITS OTHER STATE AGENCIES - - - - - -
09 418905 SALE OF SUPPLIES 5,000 73,430 5,000 5,000 - 0%
09 418908 SALE OF SCHOOL BUSES 5,000 - 5,000 5,000 - 0%
09 418909 SALE OF EQUIPMENT 3,500 26,908 3,500 3,500 - 0%
09 418992 OTHER FUNDS - - - - - -
09 419126 RESTITUTION - 539 - - - -
09 419127 REIMBURSEMENTS HR 5,000 15,486 - - - -
09 419129 REIMBURSEMENTS OTHER - 370 - - - -
09 419101 TUITION-OTHER LOCALITY - - - - - -
SUBTOTAL LOCAL DESIGNATED RESOURCES 873,676 1,081,245 732,438 732,438 - 0%
DESIGNATED STATE REVENUE
09 422111 STATE RECORDATION TAX - - - - - -
STATE SOQ
09 424201 STATE SALES TAX 12,928,949 15,316,474 14,759,385 15,868,933 1,109,548 8%
09 424202 BASIC STATE AID - SOQ 28,975,915 27,172,480 28,954,457 27,804,976 (1,149,481) -4%
09 424204 REMEDIAL SUMMER 21,986 - - - - -
09 424205 FOSTER CARE - - - - - -
09 424207 GIFTED EDUCATION SOQ 299,427 296,394 303,957 303,089 (868) 0%
09 424208 REMEDIAL EDUCATION SOQ 742,810 735,286 768,183 765,988 (2,195) 0%
09 424210 TEXTBOOKS 618,835 484,986 731,598 729,507 (2,091) 0%
09 424212 SPECIAL EDUCATION SOQ 3,397,346 3,362,934 3,277,213 3,267,846 (9,367) 0%
Page 9
100
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
09 424217 VOCATIONAL EDUCATION SOQ 760,084 752,385 442,120 440,856 (1,264) 0%
09 424221 FICA INSTRUCTIONAL SOQ 1,744,739 1,727,066 1,751,900 1,752,403 503 0%
09 424267 ENGLISH-2ND LANGUAGE 292,069 298,118 313,483 374,243 60,760 19%
09 424222 GROUP LIFE 120,922 119,698 121,583 121,235 (348) 0%
09 424225 RETIREMENT 4,065,299 4,024,121 4,089,608 4,088,941 (667) 0%
SUBTOTAL STATE SOQ 53,968,381 54,289,942 55,513,487 55,518,017 4,530 0%
INCENTIVE PROGRAMS
09 424276 EDUCATIONAL TECHNOLOGY 570,000 570,000 570,000 570,000 - 0%
09 AT RISK MONIES 1,119,593 652,095 852,157 951,534 99,377 12%
09 COMPENSATION SUPPLEMENT 1,906,079 1,887,189 1,797,651 4,060,886 2,263,235 126%
09 VA PRESCHOOL INITIATIVE 792,761 1,253,483 846,391 851,227 4,836 1%
09 NO LOSS FUNDING 1,629,751 836,072 - 985,512 985,512 -
09 COMMUNITY ADD ON FUNDING 112,500 128,071 - - - -
09 SUPPLEMENTAL FUNDING - - - 2,522,824 2,522,824 -
09 EARLY READING SPECIALISTS - - 44,745 46,977 2,232 5%
09 440874 LEARNING FUNDING - - - - - -
SUBTOTAL INCENTIVE PROGRAMS 6,130,684 5,326,910 4,110,944 9,988,960 5,878,016 143%
STATE CATEGORICAL
09 440220 OTHER CATEGORICAL - - - - - -
09 440261 VIRTUAL ADVANCE PLACEMENT - - - - - -
09 424246 SPECIAL EDUCATION HOMEBOUND 21,228 9,277 20,399 32,124 11,725 57%
09 424247 SPECIAL EDUCATION HOSPITAL 456,548 567,493 571,252 536,712 (34,540) -6%
09 440259 SPECIAL EDUCATION FOSTER CARE - - - - - -
09 440248 SPECIAL EDUCATION REGL 164,325 217,191 - - - -
SUBTOTAL STATE CATEGORICAL 642,101 793,960 591,651 568,836 (22,815) -4%
LOTTERY FUNDED PROGRAMS
09 424205 FOSTER CARE 118,178 185,306 173,233 222,996 49,763 29%
09 424211 ISAEP/GED FUNDING 16,772 16,465 16,465 16,405 (60) 0%
09 424218 VOCATIONAL EDUCATION 108,217 124,573 161,538 182,336 20,798 13%
09 424210 TEXTBOOKS - - - - - -
09 424223 ALGEBRA READINESS SOL 105,999 97,314 103,174 103,027 (147) 0%
09 424228 READING INTERVENTION 218,327 303,946 309,182 209,725 (99,457) -32%
09 424265 AT RISK - - 752,915 666,443 (86,472) -11%
09 424272 ALTERNATIVE EDUCATION 171,623 343,246 172,853 189,202 16,349 9%
09 424273 SUPP SUPPORT - - - - - -
09 424275 REDUCE K-3 CLASSES 903,089 900,951 890,456 874,824 (15,632) -2%
09 424281 AT RISK FOUR YEAR OLDS - - - - - -
09 424290 TEACHER MENTOR 10,356 3,786 7,209 2,963 (4,246) -59%
Page 10
101
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
09 424416 PROJECT GRADUATION REGIONAL 9,999 13,354 - - - -
09 INFRASTRUCTURE AND OPERATIONS PER PUPIL 2,327,972 - 2,240,816 2,213,860 (26,956) -1%
09 PROJECT GRADUATION/SENIOR YEAR - - 12,936 12,936 - 0%
09 440400 NATIONAL BOARD CERTIFICATION 40,000 40,000 - - - -
09 440233 LOTTERY - 2,444,037 - - - -
09 440234 BENEFIT/OSA - 3,600 - - - -
09 440243 OSF CADR - - - - - -
09 440253 VOC EQUIP - 71,317 - - - -
09 440248 SPECIAL EDUCATION REGL - - 255,849 241,434 (14,415) -6%
09 440336 STEM - 5,757 - - - -
09 440379 TSC 8,000 16,000 - - - -
SUBTOTAL LOTTERY FUNDED PROGRAMS 4,038,532 4,569,653 5,096,626 4,936,151 (160,475) -3%
DEFERRED STATE REVENUE
09 DEFERRED STATE REVENUE - - - - - -
SUBTOTAL DEFERRED STATE REVENUE - - - - - -
SUBTOTAL STATE DESIGNATED REVENUE 64,779,698 64,980,465 65,312,708 71,011,964 5,699,256 9%
DESIGNATED FEDERAL REVENUE
09 433108 FEMA 201,733 201,733 - - - -
09 433201 ADULT BASIC EDUCATION - - - - - -
09 433202 FAMILY LITERACY/CHAPTER I 1,805,325 1,630,858 1,805,325 1,805,325 - 0%
09 433205 ESEA IV-C 111,974 33,296 111,974 111,974 - 0%
09 433206 GAPS EDUCATION - - - - - -
09 433208 FOREST RESERVE FUNDS 2,500 26,328 2,500 2,500 - 0%
09 433209 JOB PARTNERSHIP TR. ACT - - - - - -
09 433211 MEDICAID REIMBURSEMENTS 160,000 510,476 160,000 160,000 - 0%
09 433212 TITLE III 41,931 30,072 41,931 41,931 - 0%
09 433214 HOMELESS FUNDING 44,000 90,823 44,000 44,000 - 0%
09 433215 FEDERAL STIMULUS FUNDING 2,372,735 2,935,351 - - - -
09 433216 ARRA84.386 - - - - - -
09 433217 ARRA84.389 - - - - - -
09 433218 ARRA84.391 - - - - - -
09 433219 SPECIAL EDUCATION-P.L. 94-141 2,080,735 2,568,649 2,076,833 2,076,833 - 0%
09 433224 VOCATIONAL EDUC-CATEGORICAL 169,951 200,234 169,951 169,951 - 0%
09 433226 EESA PL 98-377 TITLE II 299,804 357,599 299,804 299,804 - 0%
09 433228 DRUG FREE SCHOOL PAYMENTS - - - - - -
09 433290 AWARE FUNDING 98,042 98,042 - - - -
09 433290 OTHER FEDERAL FUNDS-DQE 53,967 59,523 53,967 53,967 - 0%
09 433234 DETENTION HOME READING PROGRAM 7,132 9,132 - - - -
Page 11
102
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
09 433236 CARES CRF - - - - - -
09 434377 SIG 21,127 - - - - -
SUBTOTAL FEDERAL DESIGNATED 7,470,956 8,752,115 4,766,285 4,766,285 - 0%
TRANSFERS (TO) FROM OTHER FUNDS
09 451100 TRANSFER FROM GENERAL FUND 58,968,108 55,125,906 55,977,273 58,429,986 2,452,713 4%
TOTAL TRANSFERS 58,968,108 55,125,906 55,977,273 58,429,986 2,452,713 4%
TTOOTTAA LL SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD RREESS OOUURRCCEESS 113322,,009922,,443388 112299,,993399,,773322 112266,,778888,,770044 113344,,994400,,667733 88,,115511,,996699 66%%
SS CCHHOOOOLL NNUUTTRRIITTIIOONN FFUUNNDD
11 416124 NUTRITION RECEIPTS 2,056,931 213,912 2,206,792 2,236,586 29,794 1%
11 416126 NUTRITION PRE - 181,014 - - - -
11 416126 NUTRITION FEES - - - - - -
11 418999 MISC FEES - 18,696 - - - -
11 424215 STATE AID SCHOOL FOOD PROGRAM 66,543 101,465 60,988 60,988 - 0%
11 433213 FEDERAL AID-SCH FOOD PROGRAM 3,565,016 6,598,512 2,365,694 2,907,436 541,742 23%
11 415102 INTEREST - 11 - - - -
TTOOTTAA LL SS CCHHOOOOLL NNUUTTRRIITTII OONN FFUUNNDD 55,,668888,,449900 77,,111133,,660099 44,,663333,,447744 55,,220055,,001100 557711,,553366 1122%%
SS CCHHOOOOLL CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD
19 451100 TRANSFER FROM GENERAL FUND 7,742,740 7,742,740 2,259,973 2,350,864 90,891 4%
19 TRANSFER FROM DEBT SERVICE FUND - - - - - -
19 415108 INTEREST - - - - - -
19 OTHER REVENUE/FUND BALANCE - - - - - -
TTOOTTAA LL SS CCHHOOOOLL CC AAPPIITTAALL PPRROOJJ EECCTTSS FFUUNNDD 77,,774422,,774400 77,,774422,,774400 22,,225599,,997733 22,,335500,,886644 9900,,889911 44%%
CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD
12 451110 TRANSFER FROM GENERAL FUND 3,862,134 3,862,134 3,644,973 3,735,864 90,891 2%
12 TRANSFER FROM DEBT SERVICE FUND - - - - - -
12 415108 INTEREST - - - - - -
12 419108 RECOVERED COSTS - - - - - -
TTOOTTAA LL CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD 33,,886622,,113344 33,,886622,,113344 33,,664444,,997733 33,,773355,,886644 9900,,889911 22%%
Page 12
103
FY 22
REVISED FY 22 FY 23 FY 24
ESTIMATE REALIZED ESTIMATE ESTIMATE $%
CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA
FFIISS CCAALL YY EEAA RR 22002244 RREEVV EENNUUEE EESS TTIIMMAATTEESS
FROM FY 23 BUDGET
INC/(DEC) FY 24 BUDGET
DDEEBBTT SS EERRVV IICC EE FFUUNNDD
18 415107 OTHER INTEREST - - - - - -
18 419108 QSCB2 INTEREST SUBSIDY 1,347,447 1,270,643 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 31,631 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 - - - 1,116,160 1,116,160 -
18 451100 TRANSFER FROM GENERAL FUND 22,700,165 23,441,930 22,700,165 22,700,165 - 0%
TTOOTTAA LL DDEEBBTT SS EERRVV IICC EE FFUUNNDD 2244,,772222,,772255 2255,,333399,,334433 2244,,772222,,772255 2255,,883388,,888855 11,,111166,,116600 55%%
EEDDAA
451110 TRANSFER FROM GENERAL FUND 380,000 160,517 380,000 380,000 - 0%
TTOOTTAA LL EEDDAA 338800,,000000 116600,,551177 338800,,000000 338800,,000000 -- 00%%
TTOOTTAA LL RREESS OOUURRCCEESS AALLLL FFUUNNDDSS ((IINNCC LLUUDDIINNGG TTRRAANNSS FFEERRSS ))332299,,008844,,662299 331199,,117788,,552288 330066,,113366,,666611 332244,,336633,,113366 1188,,222266,,447755 66%%
IINNTTEERRFFUUNNDD TTRRAANNSS FFEERRSS ((9944,,006611,,880077)) ((9900,,774411,,888877)) ((8855,,337711,,004444)) ((8888,,000055,,553399)) ((22,,663344,,449955)) 33%%
GGRRAANNDD TTOOTTAALL AALLLL FFUUNNDDSS ((EEXX CCLLUUDDIINNGG IINNTTEERRFFUUNNDD TTRRAA NNSS FFEERRSS ))223355,,002222,,882222 222288,,443366,,664411 222200,,776655,,661177 223366,,335577,,559977 1155,,559911,,998800 77%%
Page 13
Approved Budget
for Fiscal Year 2024
REVENUE SUMMARY, APPENDIX B
Financial Policies
REVENUE SUMMARY : 107
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 : 108
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.
Approved Budget
for Fiscal Year 2024
EXPENDITURE PLANS
MONTGOMERY COUNTY, VIRGINIA
Revenue Sharing
Board of
Supervisors
County
Administrator
VOTERS
Deputy County
Administrator/CFO
Revenue Sharing
REVENUE SHARING : 111
REVENUE SHARING : 112
REVENUE SHARING
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Refunds $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000
TOTAL EXPENDITURES $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000
REVENUE BY CLASSIFICATION
Adjustment for Revenue Refunds $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000
TOTAL REVENUES $195,000 $192,978 $195,000 $195,000 $32,000 $227,000 $32,000
REVENUE SHARING : 113
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.
• $32,000 is Added for Revenue Sharing Funds with the City of Radford – The County has a revenue
sharing agreement with the City of Radford. Payments are equal to 27.5% of all revenue collected in the
177 Corridor and are made semiannually to the City of Radford. Additional funds in the amount of $32,000
are added to cover the costs of the agreement based on increased Transient Occupancy, Sales and Meals
taxes collected in the corridor.
MONTGOMERY COUNTY, VIRGINIA
Board of Supervisors
Board of
Supervisors
VOTERS
BOARD OF SUPERVISORS : 115
BOARD OF SUPERVISORS : 116
BOARD OF SUPERVISORS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Board of Supervisors $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
TOTAL EXPENDITURES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
EXPENDITURES BY
CLASSIFICATION
Personal Services $174,123 $155,561 $174,275 $175,413 $- $175,413 $1,138
Operations & Maintenance $108,380 $78,509 $108,380 $108,380 $- $108,380 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED
REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
TOTAL REVENUES $282,503 $234,070 $282,655 $283,793 $- $283,793 $1,138
BOARD OF SUPERVISORS : 117
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 : 119
Public
Information
COUNTY ADMINISTRATION : 120
COUNTY ADMINISTRATION
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Administration $877,111 $827,172 $1,016,011 $1,087,404 $- $1,087,404 $71,393
Emergency Services $832,790 $523,925 $1,275,893 $1,172,168 $1,358,681 $2,530,849 $1,254,956
Human Resources $746,420 $521,379 $489,481 $533,682 $- $533,682 $44,201
Management and Budget $256,699 $243,561 $365,365 $386,805 $- $386,805 $21,440
Public Information $419,526 $378,588 $371,483 $396,123 $- $396,123 $24,640
TOTAL EXPENDITURES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630
EXPENDITURES BY
CLASSIFICATION
Personal Services $2,227,733 $2,069,552 $3,105,097 $3,241,046 $1,276,206 $4,517,252 $1,412,155
Operations & Maintenance $680,723 $322,027 $335,136 $335,136 $78,475 $413,611 $78,475
Capital Outlay $224,090 $103,047 $78,000 $- $4,000 $4,000 $(74,000)
TOTAL EXPENDITURES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630
REVENUE BY CLASSIFICATION
Local Recovered Costs $40,000 $30,046 $53,000 $31,000 $100,000 $131,000 $78,000
State EMS Grants $- $- $- $15,000 $- $15,000 $15,000
TOTAL DESIGNATED REVENUE $40,000 $30,046 $53,000 $46,000 $100,000 $146,000 $93,000
TOTAL UNDESIGNATED
REVENUE $3,092,546 $2,464,580 $3,465,233 $3,530,182 $1,258,681 $4,788,863 $1,323,630
TOTAL REVENUES $3,132,546 $2,494,626 $3,518,233 $3,576,182 $1,358,681 $4,934,863 $1,416,630
COUNTY ADMINISTRATION : 121
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 FY22 Actual FY23 Projected FY24 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 : 122
COUNTY ADMINISTRATION
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Administration 7 7 0
Emergency Services 10 24 14
Human Resources 4 4.8 0.8
Management and Budget 3 3 0
Public Information 4 4 0
TOTAL 28 42.8 14.8
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• One-Time Funding Reduced from the Base Budget – A total of ($78,000) in funding is reduced in the
Emergency Services Department. The funding supported the one-time purchase of a new truck for the new
career staffed Montgomery County Fire-EMS agency.
• 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 22, and projected collections
in FY 23 and FY 24, ($7,000) is reduced in base revenue for FY 24.
• Two Paramedics (Two FTEs) are Added to the Base Budget – In order to ensure effective EMS
response to all citizens, the County began a career staffed agency in FY 22. Costs were added in the FY
23 budget that included six full-time paramedics and part-time wage funds for part-time paramedics. Due
to difficulty in hiring and retaining part-time staff, two additional full-time paramedics were added during
FY 23. The total cost of two additional positions is $146,074, which is offset by a corresponding base
decrease in part-time wages. These positions have become part of the base budget for FY 24 and add two
FTEs to the Emergency Services Department.
• Human Resources FTE Increase – The Human Resources Department has employed a part-
time human resources clerk since 2017 who is responsible for Family and Medical Leave Act (FMLA)
documentation, workers’ compensation, and normal administrative office duties. In order to provide
adequate coverage and address increasing workload demands, this part-time non-classified position
was converted into a classified part-time position off-cycle in FY 23. The total cost of the increase is
$40,061. This FTE increase has become part of the base budget for FY 24 and adds 0.8 FTE to the Human
Resources Department.
COUNTY ADMINISTRATION : 123
COUNTY ADMINISTRATION
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.
• $1,358,681 is Added for 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 followed national trends and been impacted by a decrease in
volunteerism, while calls for service have continued to grow. In order to ensure effective EMS response to
all citizens, after reviewing months of calls for service reports, response times, and various other aspects
of the EMS system, the County began a career staffed agency in FY 22. Additional costs were added in
the FY 23 budget that included adding six full-time paramedics and part-time wage funds for part-time
paramedics. With this increase, EMS will be able to provide 24-hour/365-day coverage in areas of the
County to supplement volunteer response.
To cover existing demands for EMS services, the following additions are included:
• $553,304 for eight FTE Emergency Medical Technician (EMT) positions,
• $357,080 for four FTE Field Supervisor positions,
• $448,297 for overtime and operating expenses.
• $100,000 in Soft Billing Insurance Recovery Revenue is Added to Emergency Services – To
help offset the costs of providing career staffed EMS coverage within portions of Montgomery County, the
County will initiate a soft billing fee for services program. The fee for services program will utilize a soft
billing model where allowable charges for patient transports are billed to insurance providers. Patients are
not liable for out of pocket payments as a part of the soft billing program.
MONTGOMERY COUNTY, VIRGINIA
County Attorney
Board of
Supervisors
VOTERS
County Attorney
COUNTY ATTORNEY : 125
COUNTY ATTORNEY : 126
COUNTY ATTORNEY
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
County Attorney $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
TOTAL EXPENDITURES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
EXPENDITURES BY CLASSIFICATION
Personal Services $374,863 $365,587 $376,755 $421,243 $- $421,243 $44,488
Operations & Maintenance $67,067 $41,386 $27,067 $27,067 $14,000 $41,067 $14,000
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
REVENUE BY CLASSIFICATION
Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
TOTAL REVENUES $441,930 $406,973 $403,822 $448,310 $14,000 $462,310 $58,488
COUNTY ATTORNEY : 127
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 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $14,000 is Added to Cover Indigent Burial Expenses – Additional funds are needed to cover expenses
associated with indigent burial fees. $9,000 was originally provided in FY 23 for indigent burials, with an
additional $20,000 added to the budget off-cycle for a total revised budget of $29,000. The average cost
for indigent burials is $2,000.
MONTGOMERY COUNTY, VIRGINIA
Finance
Board of
Supervisors
County
Administrator
VOTERS
Deputy County
Administrator/CFO
Finance
Finance Purchasing
FINANCE : 129
FINANCE: 130
FINANCE
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Finance $853,235 $834,330 $969,807 $1,003,404 $40,000 $1,043,404 $73,597
Purchasing $232,667 $207,293 $192,178 $205,683 $- $205,683 $13,505
TOTAL EXPENDITURES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102
EXPENDITURES BY
CLASSIFICATION
Personal Services $896,662 $872,821 $974,495 $1,021,597 $- $1,021,597 $47,102
Operations & Maintenance $189,008 $168,350 $187,490 $187,490 $40,000 $227,490 $40,000
Capital Outlay $232 $452 $- $- $- $- $-
TOTAL EXPENDITURES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102
REVENUE BY
CLASSIFICATION
Local Recovered Costs $70,000 $76,019 $70,000 $75,000 $- $75,000 $5,000
TOTAL DESIGNATED
REVENUE $70,000 $76,019 $70,000 $75,000 $- $75,000 $5,000
TOTAL UNDESIGNATED
REVENUE $1,015,902 $965,604 $1,091,985 $1,134,087 $40,000 $1,174,087 $82,102
TOTAL REVENUES $1,085,902 $1,041,623 $1,161,985 $1,209,087 $40,000 $1,249,087 $87,102
FINANCE: 131
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 FY22 Actual FY23 Projected FY24 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 23 Approved
FTE
FY 24 Approved
FTE Change
Finance 8 8 0
Purchasing 2 2 0
TOTAL 10 10 0
FINANCE: 132
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
collections in FY 23 and FY 24, an additional $5,000 is added to Finance’s base fee revenue for FY 24.
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 to Cover Professional Services Fee Increases – Professional Services, including
audit and actuarial fees, increase each year, with audit fees increasing 7% in FY 23. This increased funding
will allow the County to maintain financial advisory, actuarial and audit services from reputable firms.
• $20,000 is Added to Lease Accounting Standard Fee Increases – Beginning in FY 23, the County
was required to implement a new lease accounting standard. This required a significant increase in
tracking of and accounting for lease expenses. Rather than add staff to comply with the requirements,
software with an annual cost of $20,000 is added to the budget.
MONTGOMERY COUNTY, VIRGINIA
Insurance
Board of
Supervisors
County
Administrator
VOTERS
Deputy County
Administrator/CFO
Finance
Insurance
INSURANCE : 133
INSURANCE : 134
INSURANCE
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Insurance $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561
TOTAL EXPENDITURES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561
EXPENDITURES BY
CLASSIFICATION
Personal Services $13,496 $13,403 $14,600 $14,986 $4,000 $18,986 $4,386
Operations & Maintenance $202,397 $186,475 $216,095 $216,095 $2,175 $218,270 $2,175
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561
REVENUE BY CLASSIFICATION
Local Recovered Costs $5,198 $6,157 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $5,198 $6,157 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $210,695 $193,721 $230,695 $231,081 $6,175 $237,256 $6,561
TOTAL REVENUES $215,893 $199,878 $230,695 $231,081 $6,175 $237,256 $6,561
INSURANCE : 135
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.
• $6,175 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 23 and anticipated
increases for FY 24.
MONTGOMERY COUNTY, VIRGINIA
Information Technology
Board of
Supervisors
County
Administrator
VOTERS
Deputy County
Administrator/CFO
Information
Technology
INFORMATION TECHNOLOGY : 137
INFORMATION TECHNOLOGY : 138
INFORMATION TECHNOLOGY
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Information Technology $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342
TOTAL EXPENDITURES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342
EXPENDITURES BY
CLASSIFICATION
Personal Services $1,219,132 $1,063,339 $1,216,150 $1,236,992 $- $1,236,992 $20,842
Operations & Maintenance $859,490 $975,973 $883,847 $952,316 $- $952,316 $68,469
Capital Outlay $259,654 $232,086 $208,469 $230,000 $44,500 $274,500 $66,031
TOTAL EXPENDITURES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $60 $- $- $- $- $-
Technology Fee $- $- $- $22,000 $- $22,000 $22,000
TOTAL DESIGNATED REVENUE $- $60 $- $22,000 $- $22,000 $22,000
TOTAL UNDESIGNATED REVENUE $2,338,276 $2,271,338 $2,308,466 $2,397,308 $44,500 $2,441,808 $133,342
TOTAL REVENUES $2,338,276 $2,271,398 $2,308,466 $2,419,308 $44,500 $2,463,808 $155,342
INFORMATION TECHNOLOGY : 139
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.
Key Performance Indicators
Performance Targets FY22 Actual FY23 Projected FY24 Projected
Receive Center for Digital Government (CDG)
and National Association of Counties (NACo)
Digital Counties Award
Yes, 9th Year Yes, 10th Year Yes, 11th Year
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Land Management Software and Associated Technology Fees are Transferred from Planning
and GIS to Information Technology – In the past, $90,000 in land management software expenses
and $22,000 in associated technology fee revenue for the maintenance of the land development office
software suite was managed in the Planning and GIS Division. This software has been replaced. For better
operational management and efficiency, the base expenditure funds of $90,000 and technology fee
revenue of $22,000 are transferred to the Information Technology Division for FY 24.
INFORMATION TECHNOLOGY : 140
INFORMATION TECHNOLOGY
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.
• $40,000 is Added for Software Maintenance Service Contract Increases – $40,000 in additional
funding is added in FY 24 to cover the license increases for GovSense and Oracle Net Suite for hosting and
maintaining the County’s permitting software.
• $4,500 is Added for Computer Costs for New Positions – $4,500 in additional funding is added in FY
24 to cover the costs of providing computer hardware for new employees added to the FY 24 budget.
MONTGOMERY COUNTY, VIRGINIA
Commissioner of the Revenue -
Compensation Board
Commissioner of
the Revenue
VOTERS
Compensation
Board
COMMISSIONER OF THE REVENUE : 141
COMMISSIONER OF THE REVENUE : 142
COMMISSIONER OF THE REVENUE
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Commissioner of the Revenue $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520
TOTAL EXPENDITURES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520
EXPENDITURES BY
CLASSIFICATION
Personal Services $630,073 $605,756 $661,586 $783,106 $- $783,106 $121,520
Operations & Maintenance $11,239 $9,298 $5,075 $5,075 $- $5,075 $-
Capital Outlay $256 $255 $- $- $- $- $-
TOTAL EXPENDITURES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520
REVENUE BY CLASSIFICATION
State Shared Expenses $248,817 $205,135 $261,319 $262,983 $7,081 $270,064 $8,745
TOTAL DESIGNATED REVENUE $248,817 $205,135 $261,319 $262,983 $7,081 $270,064 $8,745
TOTAL UNDESIGNATED
REVENUE $392,751 $410,174 $405,342 $525,198 $(7,081) $518,117 $112,775
TOTAL REVENUES $641,568 $615,309 $666,661 $788,181 $- $788,181 $121,520
COMMISSIONER OF THE REVENUE : 143
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 FY22 Actual FY23 Projected FY24 Projected
Process Virginia Individual Tax Returns and Tax
Declarations 2,125 2,125 2,125
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $1,664 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 23 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 reconcile the County’s budget to the FY 23 approved Compensation Board budget
that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes
that 5% for a full 12 months for the FY 24 base budget.
COMMISSIONER OF THE REVENUE : 144
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.
• $7,081 is Added to the Commissioner of the Revenue’s Compensation Board Revenue –
These funds account for a 7% across the board salary increase included in the state’s budget for locally
supported positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State
Senate Finance Subcommittees and the House Appropriations Subcommittees have added an additional
2% for a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County
funded positions in FY 24, 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 : 145
Commissioner of the Revenue -
Assessments
ASSESSMENTS : 146
ASSESSMENTS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Assessments $526,970 $493,775 $506,454 $450,832 $15,000 $465,832 $(40,622)
Land Use $3,900 $3,854 $3,900 $3,900 $- $3,900 $-
TOTAL EXPENDITURES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622)
EXPENDITURES BY
CLASSIFICATION
Personal Services $460,748 $428,436 $454,552 $398,930 $- $398,930 $(55,622)
Operations & Maintenance $66,999 $66,070 $55,802 $55,802 $15,000 $70,802 $15,000
Capital Outlay $3,123 $3,123 $- $- $- $- $-
TOTAL EXPENDITURES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622)
REVENUE BY CLASSIFICATION
Land Use Application Fee $1,800 $1,542 $1,800 $1,800 $- $1,800 $-
Recovered Costs $- $200 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $1,800 $1,742 $1,800 $1,800 $- $1,800 $-
TOTAL UNDESIGNATED REVENUE $529,070 $495,887 $508,554 $452,932 $15,000 $467,932 $(40,622)
TOTAL REVENUES $530,870 $497,629 $510,354 $454,732 $15,000 $469,732 $(40,622)
ASSESSMENTS : 147
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 FY22 Actual FY23 Projected FY24 Projected
Assist Elderly, Disabled and Veterans with
Tax Returns 1,056 1,056 1,056
Business Tax Assessments 5,079 5,135 5,135
Updated Real Estate Records 39,169 39,510 39,510
Identify Qualified Land Use Program
Parcels 1,639 1,700 1,700
Taxable Vehicle Assessments 88,143 88,143 88,143
Assess Supplemental Proration Bills and
Corrections 14,864 14,864 14,864
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 : 148
ASSESSMENTS
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
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.
• $15,000 is Added for a Deed and Will Transfer Program – $15,000 is added in FY 24 to cover the
cost of an annual contract subscription for software that will transfer real estate data based on information
received from the Clerk of the Court and enter that data into the Commissioner of the Revenue’s asset
management system. This deed and will transfer program will save at least 4 hours per day of staff time
currently associated with deed reading, which will reduce the need for additional staffing as workloads
increase.
MONTGOMERY COUNTY, VIRGINIA
Treasurer - Compensation Board
Treasurer
VOTERS
Compensation
Board
TREASURER - COMPENSATION BOARD : 149
TREASURER - COMPENSATION BOARD : 150
TREASURER - COMPENSATION BOARD
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Treasurer $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
TOTAL EXPENDITURES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
EXPENDITURES BY
CLASSIFICATION
Personal Services $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
Operations & Maintenance $- $- $- $- $- $- $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
REVENUE BY
CLASSIFICATION
State Shared Expenses $212,385 $210,991 $223,140 $242,022 $5,696 $247,718 $24,578
TOTAL DESIGNATED REVENUE $212,385 $210,991 $223,140 $242,022 $5,696 $247,718 $24,578
TOTAL UNDESIGNATED
REVENUE $319,972 $289,785 $298,789 $297,480 $(5,696) $291,784 $(7,005)
TOTAL REVENUES $532,357 $500,776 $521,929 $539,502 $- $539,502 $17,573
TREASURER - COMPENSATION BOARD : 151
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 FY22 Actual FY23 Projected FY24 Projected
State Tax Payments Processed 2,889 2,889 2,889
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $18,882 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 23 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 reconcile the County’s budget to the FY 23 approved Compensation Board budget
that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes
that 5% for a full 12 months for the FY 24 base budget.
TREASURER - COMPENSATION BOARD : 152
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.
• $5,696 is Added to the Treasurer’s Compensation Board Revenue – These funds account for a 7%
across the board salary increase included in the state’s budget for locally supported positions July 1, 2023.
The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees
and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24.
Since the County is providing a 7% compensation increase to all County funded positions in FY 24, 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 : 153
TREASURER - COLLECTIONS : 154
TREASURER - COLLECTIONS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Treasurer-Collections $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028
TOTAL EXPENDITURES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028
EXPENDITURES BY
CLASSIFICATION
Personal Services $390,670 $365,387 $351,975 $373,071 $- $373,071 $21,096
Operations & Maintenance $135,963 $120,881 $135,963 $135,963 $23,932 $159,895 $23,932
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028
REVENUE BY
CLASSIFICATION
DMV Stop Fees $24,000 $22,015 $24,000 $24,000 $- $24,000 $-
TOTAL DESIGNATED REVENUE $24,000 $22,015 $24,000 $24,000 $- $24,000 $-
TOTAL UNDESIGNATED
REVENUE $502,633 $464,253 $463,938 $485,034 $23,932 $508,966 $45,028
TOTAL REVENUES $526,633 $486,268 $487,938 $509,034 $23,932 $532,966 $45,028
TREASURER - COLLECTIONS : 155
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 FY22 Actual FY23 Projected FY24 Projected
Real Estate Tax Bills Issued 78,566 79,061 79,061
Personal Property Bills Issued 67,512 65,583 65,583
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
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.
• $23,932 is Added to Cover Postage and Other Operating Increases – $15,700 is added in FY 24 to
cover the increased cost of postage for the Treasurer’s office. An additional $8,232 is added in FY 24 to
cover the increase in various operating costs for the Treasurer including training, dues and memberships,
office supplies, and equipment costs.
MONTGOMERY COUNTY, VIRGINIA
Electoral Board / Director of Elections
Electoral Board
Director of
Elections
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 157
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 158
ELECTORAL BOARD/DIRECTOR OF ELECTIONS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Electoral Bd./Dir. of Elections $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798
TOTAL EXPENDITURES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798
EXPENDITURES BY
CLASSIFICATION
Personal Services $419,932 $417,012 $475,505 $492,549 $- $492,549 $17,044
Operations & Maintenance $135,622 $130,188 $83,078 $83,078 $30,754 $113,832 $30,754
Capital Outlay $420,399 $3,000 $10,000 $10,000 $- $10,000 $-
TOTAL EXPENDITURES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $2,525 $- $- $- $- $-
State Shared Expenses $80,009 $96,773 $80,009 $116,471 $- $116,471 $36,462
TOTAL DESIGNATED REVENUE $80,009 $99,298 $80,009 $116,471 $- $116,471 $36,462
TOTAL UNDESIGNATED
REVENUE $895,944 $450,902 $488,574 $469,156 $30,754 $499,910 $11,336
TOTAL REVENUES $975,953 $550,200 $568,583 $585,627 $30,754 $616,381 $47,798
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 159
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 FY22 Actual FY23 Projected FY24 Projected
Registered Voters 61,194 61,194 61,194
Facilitate Elections 100%100%100%
Manage and Maintain Voter Equipment 100%100%100%
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Electoral Board/Dir. of Elections 5 5 0
TOTAL 5 5 0
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs in the current fiscal year.
ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 160
ELECTORAL BOARD/DIRECTOR OF ELECTIONS
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Revenue Adjustments – A total of $36,462 is added to the base Director of Elections’ revenue
budget. These funds account for the adjustment of revenues as reported by the State and reconciled to the
FY 23 County approved budget. These extra funds reconcile the County’s budget to the FY 23 approved
state budget that contains a prorated 5% increase for locally supported positions on August 1, 2022, and
annualizes that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $7,404 is Added to Cover the Cost of Office Equipment – The Registrar’s Office will be relocated
outside the Government Center in FY 23. A new postage meter and electronic letter opener are needed for
mailings and to assist in efficiently processing absentee ballots for local, State and Federal elections.
• $23,350 is Added for Maintenance Service Contract Increases – Additional funding is provided in FY
24 to cover the costs of the annual maintenance contract for all voting machines in the County.
MONTGOMERY COUNTY, VIRGINIA
Commonwealth Attorney
Commonwealth
Attorney
VOTERS
Prosecution Collections
COMMONWEALTH ATTORNEY : 161
COMMONWEALTH ATTORNEY : 162
COMMONWEALTH ATTORNEY
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Commonwealth Attorney-
Prosecution $1,487,801 $1,363,809 $1,437,861 $1,536,349 $- $1,536,349 $98,488
Commonwealth Attorney-
Collections $6,278 $63 $6,529 $6,975 $- $6,975 $446
Victim Witness Program $- $- $- $223,064 $- $223,064 $223,064
TOTAL EXPENDITURES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998
EXPENDITURES BY
CLASSIFICATION
Personal Services $1,425,253 $1,300,066 $1,417,018 $1,730,966 $- $1,730,966 $313,948
Operations & Maintenance $68,826 $63,806 $27,372 $35,422 $- $35,422 $8,050
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998
REVENUE BY
CLASSIFICATION
Local Court Fees $87,726 $24,559 $87,726 $32,726 $- $32,726 $(55,000)
Local Recovered Costs $- $6,794 $- $- $- $- $-
Domestic Violence Grant $45,000 $31,980 $- $- $- $- $-
Victim Witness Grant $- $- $- $210,674 $- $210,674 $210,674
State/Federal Confiscations $5,555 $8,907 $- $- $- $- $-
State Shared Expenses $786,674 $818,883 $826,326 $856,642 $46,507 $903,149 $76,823
State Commonwealth Attorney
Fees $8,428 $6,845 $8,428 $8,428 $- $8,428 $-
TOTAL DESIGNATED REVENUE $933,383 $897,968 $922,480 $1,108,470 $46,507 $1,154,977 $232,497
TOTAL UNDESIGNATED
REVENUE $560,696 $465,904 $521,910 $657,918 $(46,507) $611,411 $89,501
TOTAL REVENUES $1,494,079 $1,363,872 $1,444,390 $1,766,388 $- $1,766,388 $321,998
COMMONWEALTH ATTORNEY : 163
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 FY22 Actual FY23 Projected FY24 Projected
Facilitate General District, Circuit Court and
Juvenile and Domestic Relations Court Cases 100%100%100%
Drug Court Graduates 2 9 2
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Commonwealth Attorney-Prosecution 14 17 3
Commonwealth Attorney-Collections 0 0 0
TOTAL 14 17 3
COMMONWEALTH ATTORNEY : 164
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $30,316 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 23 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 reconcile the County’s budget to the FY 23 approved Compensation Board budget
that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes
that 5% for a full 12 months for the FY 24 base budget.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
collections in FY 23 and FY 24, ($55,000) is reduced from the Commonwealth Attorney’s base fee revenue
for FY 24.
• Victim-Witness Grant Revenue Adjustment and Three Additional Positions (Three FTEs) are
Added to the Base Budget – The Commonwealth Attorney receives $210,674 annually in grant funds
to support the County’s Victim-Witness Program. In past years, the Victim Witness grant was appropriated
after the budget was approved by the Board of Supervisors. The County has sponsored the Victim Witness
Grant program through the Commonwealth Attorney’s office for over 26 years. This program provides
extremely valuable assistance to the victims and witnesses of crimes by providing information and support
throughout the court process. The FY 24 budget includes the revenue and expenditures associated with
this program and brings the employees of the program onto the County’s Compensation and Classification
Plan. If the grant funding was no longer available, the County would begin funding this necessary program.
This change includes three additional FTEs to the Commonwealth Attorney’s Office.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $46,507 is Added to the Commonwealth Attorney’s Compensation Board Revenue – These funds
account for a 7% across the board salary increase included in the state’s budget for locally supported
positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate
Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for
a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded
positions in FY 24, 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 : 165
CIRCUIT COURT : 166
CIRCUIT COURT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Circuit Court $213,620 $207,306 $213,657 $225,483 $- $225,483 $11,826
Juries $38,045 $37,400 $24,400 $24,400 $- $24,400 $-
TOTAL EXPENDITURES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826
EXPENDITURES BY
CLASSIFICATION
Personal Services $203,447 $202,343 $202,757 $214,583 $- $214,583 $11,826
Operations & Maintenance $48,015 $42,160 $35,300 $35,300 $- $35,300 $-
Capital Outlay $203 $203 $- $- $- $- $-
TOTAL EXPENDITURES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826
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 $- $15,930 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $10,500 $26,430 $7,500 $7,500 $- $7,500 $-
TOTAL UNDESIGNATED
REVENUE $241,165 $218,276 $230,557 $242,383 $- $242,383 $11,826
TOTAL REVENUES $251,665 $244,706 $238,057 $249,883 $- $249,883 $11,826
CIRCUIT COURT : 167
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 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
CIRCUIT COURT : 168
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 : 169
GENERAL DISTRICT COURT : 170
GENERAL DISTRICT COURT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
General District Court $27,711 $12,383 $21,711 $21,711 $- $21,711 $-
TOTAL EXPENDITURES $27,711 $12,383 $21,711 $21,711 $- $21,711 $-
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $21,711 $9,295 $21,711 $21,711 $- $21,711 $-
Capital Outlay $6,000 $3,088 $- $- $- $- $-
TOTAL EXPENDITURES $27,711 $12,383 $21,711 $21,711 $- $21,711 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $798 $- $- $- $- $-
Local Courthouse Maintenance
Fees $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $798 $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $27,711 $11,584 $21,711 $21,711 $- $21,711 $-
TOTAL REVENUES $27,711 $12,383 $21,711 $21,711 $- $21,711 $-
GENERAL DISTRICT COURT : 171
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 : 173
JUVENILE AND DOMESTIC RELATIONS COURT : 174
JUVENILE AND DOMESTIC RELATIONS COURT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Juvenile and Domestic Relations Court $14,024 $3,633 $14,024 $14,024 $- $14,024 $-
Court Services $10,056 $4,923 $6,500 $6,500 $- $6,500 $-
TOTAL EXPENDITURES $24,080 $8,556 $20,524 $20,524 $- $20,524 $-
EXPENDITURES BY CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $20,524 $5,060 $20,524 $20,524 $- $20,524 $-
Capital Outlay $3,556 $3,496 $- $- $- $- $-
TOTAL EXPENDITURES $24,080 $8,556 $20,524 $20,524 $- $20,524 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $24,080 $8,556 $20,524 $20,524 $- $20,524 $-
TOTAL REVENUES $24,080 $8,556 $20,524 $20,524 $- $20,524 $-
JUVENILE AND DOMESTIC RELATIONS COURT : 175
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 : 177
MAGISTRATE : 178
MAGISTRATE
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Magistrate $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
TOTAL EXPENDITURES $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $3,234 $(94) $5,000 $5,000 $- $5,000 $-
Capital Outlay $1,766 $1,713 $- $- $- $- $-
TOTAL EXPENDITURES $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
TOTAL REVENUES $5,000 $1,618 $5,000 $5,000 $- $5,000 $-
MAGISTRATE : 179
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 FY22 Actual FY23 Projected FY24 Projected
Warrants, Summons, Mental Health Processes,
and Emergency Protective Orders Issued 12,067 12,067 12,067
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 : 181
CLERK OF THE CIRCUIT COURT : 182
CLERK OF THE CIRCUIT COURT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Clerk of the Circuit Court $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827
TOTAL EXPENDITURES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827
EXPENDITURES BY
CLASSIFICATION
Personal Services $795,632 $743,959 $777,075 $839,902 $- $839,902 $62,827
Operations & Maintenance $56,326 $41,106 $56,430 $56,430 $- $56,430 $-
Capital Outlay $104 $104 $- $- $- $- $-
TOTAL EXPENDITURES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827
REVENUE BY CLASSIFICATION
Local Fees $47,600 $80,513 $47,600 $47,600 $- $47,600 $-
Recovered Costs $12,000 $10,770 $12,000 $12,000 $- $12,000 $-
State Shared Expenses $534,792 $529,257 $561,725 $588,459 $26,528 $614,987 $53,262
TOTAL DESIGNATED REVENUE $594,392 $620,540 $621,325 $648,059 $26,528 $674,587 $53,262
TOTAL UNDESIGNATED
REVENUE $257,670 $164,629 $212,180 $248,273 $(26,528) $221,745 $9,565
TOTAL REVENUES $852,062 $785,169 $833,505 $896,332 $- $896,332 $62,827
CLERK OF THE CIRCUIT COURT : 183
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 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $26,734 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 23 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 reconcile the County’s budget to the FY 23 approved Compensation Board budget
that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes
that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
CLERK OF THE CIRCUIT COURT : 184
CLERK OF THE CIRCUIT COURT
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $26,528 is Added to the Clerk of the Circuit Court’s Compensation Board Revenue – These funds
account for a 7% across the board salary increase included in the state’s budget for locally supported
positions July 1, 2023. The Governor’s budget includes a 5% salary increase and both the State Senate
Finance Subcommittees and the House Appropriations Subcommittees have added an additional 2% for
a total of 7% for FY 24. Since the County is providing a 7% compensation increase to all County funded
positions in FY 24, 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 : 185
SHERIFF - COMPENSATION BOARD : 186
SHERIFF - COMPENSATION BOARD
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Civil and Court Security $913,896 $882,171 $980,988 $951,306 $- $951,306 $(29,682)
Dispatching $- $- $- $- $- $- $-
Jail Block $194,559 $145,138 $176,898 $166,898 $- $166,898 $(10,000)
Jail Operations $2,386,865 $2,266,723 $2,403,997 $2,515,119 $- $2,515,119 $111,122
Field Operations $5,458,579 $5,298,110 $5,584,534 $5,873,953 $- $5,873,953 $289,419
TOTAL EXPENDITURES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859
EXPENDITURES BY
CLASSIFICATION
Personal Services $8,146,904 $7,924,225 $8,611,019 $8,971,878 $- $8,971,878 $360,859
Operations & Maintenance $633,149 $564,728 $535,398 $535,398 $- $535,398 $-
Capital Outlay $173,846 $103,189 $- $- $- $- $-
TOTAL EXPENDITURES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859
REVENUE BY
CLASSIFICATION
Local Recovered Costs $- $10,803 $- $- $- $- $-
State Shared Expenses $4,786,968 $4,743,863 $5,013,456 $5,039,510 $339,840 $5,379,350 $365,894
State Jail Block $139,074 $123,428 $139,074 $139,074 $- $139,074 $-
TOTAL DESIGNATED REVENUE $4,926,042 $4,878,093 $5,152,530 $5,178,584 $339,840 $5,518,424 $365,894
TOTAL UNDESIGNATED
REVENUE $4,027,857 $3,714,049 $3,993,887 $4,328,692 $(339,840) $3,988,852 $(5,035)
TOTAL REVENUES $8,953,899 $8,592,142 $9,146,417 $9,507,276 $- $9,507,276 $360,859
SHERIFF - COMPENSATION BOARD : 187
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 FY22 Actual FY23 Projected FY24 Projected
Calls for Service 31,128 31,128 31,128
Civil Processes Served 23,231 23,231 23,231
Crash Investigations Conducted 698 698 698
Court Sessions Worked 932 932 932
SHERIFF - COMPENSATION BOARD : 188
SHERIFF - COMPENSATION BOARD
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Compensation Board Revenue Adjustments – A total of $26,054 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 23 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 reconcile the County’s budget to the FY 23 approved Compensation Board budget
that contains a prorated 5% increase for locally supported positions on August 1, 2022, and annualizes
that 5% for a full 12 months for the FY 24 base budget.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $339,840 is Added to the Sheriff’s Compensation Board Revenue – These funds account for a 7%
across the board salary increase included in the state’s budget for locally supported positions July 1, 2023.
The Governor’s budget includes a 5% salary increase and both the State Senate Finance Subcommittees
and the House Appropriations Subcommittees have added an additional 2% for a total of 7% for FY 24.
Since the County is providing a 7% compensation increase to all County funded positions in FY 24, 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 - 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 : 189
SHERIFF - COUNTY : 190
SHERIFF - COUNTY
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Civil and Court Security $723,218 $721,020 $706,445 $713,455 $- $713,455 $7,010
Dispatching $- $- $- $- $- $- $-
Jail Operations $588,019 $583,529 $586,991 $589,367 $- $589,367 $2,376
Field Operations $1,949,658 $1,888,025 $1,834,911 $1,902,636 $333,910 $2,236,546 $401,635
Police Training Academy $123,672 $48,443 $45,000 $50,000 $- $50,000 $5,000
Wireless 911 $- $- $- $- $- $- $-
Support Services $223,160 $218,839 $201,368 $374,313 $293,813 $668,126 $466,758
Criminal Investigations $92,416 $8,156 $6,000 $6,000 $- $6,000 $-
Inmate Litter Pickup $54,692 $50,216 $98,350 $105,256 $- $105,256 $6,906
Contracted Overtime $99,542 $99,096 $120,479 $128,914 $- $128,914 $8,435
Western VA Regional Jail $4,078,385 $3,179,655 $4,078,385 $4,078,385 $- $4,078,385 $-
TOTAL EXPENDITURES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120
EXPENDITURES BY CLASSIFICATION
Personal Services $1,955,486 $1,943,847 $2,139,375 $2,409,772 $293,813 $2,703,585 $564,210
Operations & Maintenance $5,022,456 $3,972,001 $4,452,208 $4,313,442 $232,510 $4,545,952 $93,744
Capital Outlay $954,820 $881,130 $1,086,346 $1,225,112 $101,400 $1,326,512 $240,166
TOTAL EXPENDITURES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120
REVENUE BY CLASSIFICATION
Local E 911 Tax $- $- $- $- $- $- $-
Project Life Saver $2,000 $- $2,000 $2,000 $- $2,000 $-
Interest $140 $4 $140 $25 $- $25 $(115)
Local Fees $4,137 $4,137 $4,137 $4,137 $- $4,137 $-
Courthouse Security Fees $140,000 $156,060 $155,000 $150,000 $- $150,000 $(5,000)
Jail Non Con. $50 $- $50 $- $- $- $(50)
State Confiscations $7,206 $17,840 $- $- $- $- $-
Federal Confiscations $- $654 $- $- $- $- $-
Local Recovered Costs $184,262 $204,254 $101,000 $101,000 $- $101,000 $-
Local Jail Fees $8,000 $4,614 $8,000 $5,015 $- $5,015 $(2,985)
Local DNA Fees $500 $803 $500 $500 $- $500 $-
Local Inmate Phone Fees $7,000 $32,487 $7,000 $37,500 $- $37,500 $30,500
Local Inmate Medical Fees $800 $- $800 $- $- $- $(800)
Local Prisoner/Boarding $800 $1,000 $800 $1,000 $- $1,000 $200
Local Fingerprinting $800 $1,503 $800 $800 $- $800 $-
HEM Shared Expenses $- $- $- $- $- $- $-
Background Fees $33,250 $30,163 $33,250 $36,000 $- $36,000 $2,750
HEM Drug Testing $7,000 $3,913 $7,000 $7,000 $- $7,000 $-
HEM Monitoring $30,000 $22,236 $30,000 $37,500 $- $37,500 $7,500
HEM Connection $2,500 $730 $2,500 $500 $- $500 $(2,000)
Donations $- $- $- $- $- $- $-
State Wireless 911 $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $428,445 $480,398 $352,977 $382,977 $- $382,977 $30,000
TOTAL UNDESIGNATED REVENUE $7,504,317 $6,316,581 $7,324,952 $7,565,349 $627,723 $8,193,072 $868,120
TOTAL REVENUES $7,932,762 $6,796,978 $7,677,929 $7,948,326 $627,723 $8,576,049 $898,120
SHERIFF - COUNTY : 191
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 : 192
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 23 Approved
FTE
FY 24 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 7 6
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 29.5 6
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Two School Resource Officers (Two FTEs) are Added to the Base Budget – $159,740 and two FTEs
were added off-cycle in FY 23 for two additional School Resource Officers. These positions have become
part of the base budget for FY 24 and add two additional FTEs to the Montgomery County Sheriff’s Office.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
SHERIFF - COUNTY : 193
SHERIFF - COUNTY
collections in FY 23 and FY 24, an additional $30,000 is added to the Sheriff’s base fee revenue for FY 24.
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.
• $112,510 is Added for a Body Camera Contract – Additional funding has been added to cover the
cost of an existing contract for body cameras. The Sheriff entered into a new contract agreement for body
cameras at cost of $187,284. The Sheriff’s base budget only supports $74,774. $112,510 is required in
additional funds.
• $120,000 is Added for Gasoline – Additional funding in the amount of $120,000 has been added to
cover the increase in fuel costs due to the size of the Sheriff’s fleet and rising gasoline and diesel prices.
• $101,400 is Added for Motor Vehicles and Equipment Costs – Additional funding has been added
to cover the increased cost of motor vehicles. In order to maintain the County’s fleet of law enforcement
vehicles, the Sheriff replaces 5 vehicles per year. Based on the increased cost of new vehicles, the Sheriff’s
base budget of $190,000 only supports the replacement of 3 vehicles. The additional $101,400 provides
the Sheriff with the resources to replace 5 vehicles at current vehicle prices.
• $228,813 is Added for Three School Resource Officers (3 FTEs) – $228,813 and three FTEs are
added to Sheriff’s Office to cover the cost of three School Resource Officers for schools in the Town of
Christiansburg.
• $65,000 is Added for a Two Part-time Community Resource Officers (One FTE) – $65,000 and
two part-time Community Resource Officers (one FTE) are added to the Sheriff’s Office to provide law
enforcement support at the Government Center. These positions will provide coverage at the Government
Center along with supplementary coverage for off-site facilities to include meetings and special events
being held within County facilities. These positions will also assist Planning/Zoning officials with site visits,
follow-up on certain zoning complaints, and work with code enforcement as needed.
MONTGOMERY COUNTY, VIRGINIA
Fire Departments and Rescue Squads
Board of
Supervisors
Fire Departments
Blacksburg Fire
Department
Christiansburg Fire
Department
Elliston Fire
Department
Long Shop McCoy Fire Department
Riner Fire
Department
Rescue Squads
Blacksburg
Rescue Squad
Civil & Court
Security
Civil & Court
Security
Civil & Court
Security
Christiansburg
Rescue Squad
Long Shop McCoy Rescue Squad
Riner Rescue
Squad
VOTERS
Fire and Rescue
Commission
FIRE DEPARTMENTS AND RESCUE SQUADS : 195
FIRE DEPARTMENTS AND RESCUE SQUADS : 196
FIRE DEPARTMENTS AND RESCUE SQUADS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Retirement; Insurance; and
Incentives $499,800 $492,438 $458,300 $487,845 $10,000 $497,845 $39,545
Blacksburg Fire Department $132,012 $132,012 $125,342 $125,342 $- $125,342 $-
Christiansburg Fire Department $130,451 $130,451 $125,295 $125,295 $- $125,295 $-
Elliston Fire Department $110,000 $110,000 $110,000 $116,200 $- $116,200 $6,200
Long Shop McCoy Fire
Department $95,040 $95,040 $95,040 $95,040 $- $95,040 $-
Riner Fire Department $99,173 $99,173 $104,173 $104,173 $- $104,173 $-
Blacksburg Rescue Squad $119,187 $119,187 $129,187 $129,187 $- $129,187 $-
Christiansburg Rescue Squad $103,950 $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 $95,015 $95,015 $105,015 $100,015 $- $100,015 $(5,000)
Shawsville Rescue Squad $96,583 $96,583 $106,033 $- $- $- $(106,033)
Funds to be Distributed by F&R
Comm $115,441 $- $3,345 $2,145 $- $2,145 $(1,200)
Radio Reserve $41,830 $- $- $- $- $- $-
Training Center $66,077 $33,529 $14,200 $14,200 $4,300 $18,500 $4,300
TOTAL EXPENDITURES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188)
EXPENDITURES BY
CLASSIFICATION
Retirement and Insurance $499,800 $492,438 $458,300 $487,845 $10,000 $497,845 $39,545
Training Center $66,077 $33,529 $14,200 $14,200 $4,300 $18,500 $4,300
Fire Departments $566,676 $566,676 $559,850 $566,050 $- $566,050 $6,200
Rescue Squads $463,036 $463,036 $492,486 $381,453 $- $381,453 $(111,033)
Radio Reserve $41,830 $- $- $- $- $- $-
Funds to be Distributed by F&R
Comm $115,441 $- $3,345 $2,145 $- $2,145 $(1,200)
TOTAL EXPENDITURES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188)
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $740 $- $- $- $- $-
Donations $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $740 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $1,752,860 $1,554,939 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188)
TOTAL REVENUES $1,752,860 $1,555,679 $1,528,181 $1,451,693 $14,300 $1,465,993 $(62,188)
FIRE DEPARTMENTS AND RESCUE SQUADS : 197
FIRE DEPARTMENTS AND RESCUE SQUADS
About
The County provides funding for the four 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 FY22 Actual FY23 Projected FY24 Projected
Fire Department Calls 2,966 3,000 3,000
Rescue Squad Calls 11,627 11,700 11,700
FIRE DEPARTMENTS AND RESCUE SQUADS : 198
FIRE DEPARTMENTS AND RESCUE SQUADS
Fire and Rescue Operating Budgets
FY 24 FY 24 FY 24 FY 24 FY 24
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 $6,200 $116,200
Long Shop/McCoy FD $95,040 $- $95,040 $- $95,040
Riner FD $104,173 $- $104,173 $- $104,173
Subtotal for FD $559,850 $- $559,850 $6,200 $566,050
Rescue Squads
Blacksburg RS $129,187 $- $129,187 $- $129,187
Christiansburg RS $103,950 $- $103,950 $- $103,950
Long Shop/McCoy RS $48,301 $- $48,301 $- $48,301
Riner RS $100,015 $- $100,015 $- $100,015
Subtotal for RS $381,453 $- $381,453 $- $381,453
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 $8,345 $- $8,345 $(6,200) $2,145
Subtotal Undistributed $8,345 $- $8,345 $(6,200) $2,145
Fire and Rescue Contingency $- $- $- $- $-
Total Fire and Rescue Contingency $- $- $- $- $-
Total - Operating Budgets $963,848 $- $963,848 $- $963,848
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.
• $963,848 is Included for Fire and Rescue Operations – As part of this year’s base budget process,
the Fire and Rescue Commission distributed $6,200 in base funding to cover Fire and Rescue one-time
budget requests for FY 24 for Elliston Fire Department. $2,145 remains unallocated to be distributed by
the Fire and Rescue Commission at a later date. In addition, $106,033 in base funds for Shawsville Rescue
Squad have been removed from the base budget as Shawsville Rescue Squad has dissolved.
FIRE DEPARTMENTS AND RESCUE SQUADS : 199
FIRE DEPARTMENTS AND RESCUE SQUADS
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• $4,300 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 23 and anticipated increases for FY 24.
• $10,000 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 23 and anticipated
increases for FY 24.
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 : 201
ANIMAL CARE AND ADOPTION CENTER : 202
ANIMAL CARE AND ADOPTION CENTER
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Animal Care & Adoption Center - County $516,900 $405,309 $489,400 $534,149 $30,519 $564,668 $75,268
Animal Care & Adoption Center -
Donations $273,784 $265,608 $271,720 $288,662 $- $288,662 $16,942
TOTAL EXPENDITURES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210
EXPENDITURES BY CLASSIFICATION
Personal Services $560,302 $523,206 $621,259 $682,950 $30,519 $713,469 $92,210
Operations & Maintenance $164,460 $131,832 $139,861 $139,861 $- $139,861 $-
Capital Outlay $65,922 $15,879 $- $- $- $- $-
TOTAL EXPENDITURES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210
REVENUE BY CLASSIFICATION
Local Fees $80,000 $103,554 $98,500 $88,500 $- $88,500 $(10,000)
Private Grants $3,000 $3,000 $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Donations $174,109 $147,958 $174,109 $174,109 $(43,527) $130,582 $(43,527)
TOTAL DESIGNATED REVENUE $257,109 $254,511 $272,609 $262,609 $(43,527) $219,082 $(53,527)
TOTAL UNDESIGNATED REVENUE $533,575 $416,406 $488,511 $560,202 $74,046 $634,248 $145,737
TOTAL REVENUES $790,684 $670,917 $761,120 $822,811 $30,519 $853,330 $92,210
ANIMAL CARE AND ADOPTION CENTER : 203
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 15% of the facility and staffing costs to operate the Center.
Key Performance Indicators
Performance Targets FY22 Actual FY23 Projected FY24 Projected
Live Release Rate 93%93%93%
Number of New Volunteers 5,080 6,100 6,100
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Animal Care & Adoption Center - County 6 7 1
Animal Care & Adoption Center - Donations 3.5 3.5 0
TOTAL 9.5 10.5 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 : 204
ANIMAL CARE AND ADOPTION CENTER
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
collections in FY 23 and FY 24, ($10,000) is reduced from the Animal Care and Adoption Center’s base fee
revenue for FY 24.
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.
• ($43,527) is Reduced from the ACAC’s Donation Revenue Budget – This adjustment reflects an
estimated reduction in donations. Specific donations have been made since the Center’s inception in
2017 to help fund initial operations, with a plan that these donations would gradually be reduced over
time. These donations are expected to decrease over the next four years. The Center continues to receive
generous community support through various donations of funding, supplies and volunteer labor.
• $30,519 is Added to Convert One Part-time Nonclassified Office Technician to One Full-Time
Classified Office Technician (One FTE) – The ACAC has been unable to find long-term part-time
office technician help. As a result, the center is operating under a constant staff shortage. By reclassifying
the part-time office technician to a full-time position, the County will be able to stabilize team staffing,
scheduling challenges and provide a more consistent level of care to the animals.
MONTGOMERY COUNTY, VIRGINIA
General Services
Board of
Supervisors
County
Administrator
VOTERS
General Services
GENERAL SERVICES : 205
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 : 206
GENERAL SERVICES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Administration $557,989 $456,482 $474,749 $505,309 $- $505,309 $30,560
Animal Control $322,590 $302,830 $295,888 $307,796 $- $307,796 $11,908
Buildings and Grounds $2,226,269 $2,202,877 $2,068,963 $2,106,876 $267,565 $2,374,441 $305,478
Centralized Maintenance $139,791 $95,634 $150,000 $150,000 $- $150,000 $-
Housekeeping $593,858 $569,169 $653,224 $715,321 $54,869 $770,190 $116,966
Lawns and Landscaping $343,328 $268,554 $313,828 $331,837 $73,869 $405,706 $91,878
Litter Control $115,109 $113,703 $112,587 $118,402 $- $118,402 $5,815
Solid Waste Collections $2,486,714 $2,051,470 $2,167,062 $2,260,110 $206,270 $2,466,380 $299,318
Motor Pool $14,970 $12,960 $124,070 $124,070 $- $124,070 $-
Garage Operations $122,778 $129,335 $111,848 $122,146 $83,760 $205,906 $94,058
Stormwater Management $127,492 $125,962 $128,332 $130,010 $79,583 $209,593 $81,261
Inspections $444,108 $433,799 $455,025 $435,616 $- $435,616 $(19,409)
Mid-County Landfill $123,805 $76,666 $128,200 $128,200 $- $128,200 $-
Soil Erosion and Sediment Control $1,000 $- $1,000 $1,000 $- $1,000 $-
Thompson Landfill $61,110 $16,007 $53,000 $53,000 $- $53,000 $-
TOTAL EXPENDITURES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833
EXPENDITURES BY CLASSIFICATION
Personal Services $3,809,766 $3,525,612 $3,906,281 $4,158,198 $189,321 $4,347,519 $441,238
Operations & Maintenance $3,287,860 $3,071,193 $3,078,525 $3,078,525 $576,595 $3,655,120 $576,595
Capital Outlay $583,286 $258,643 $252,970 $252,970 $- $252,970 $-
TOTAL EXPENDITURES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833
REVENUE BY CLASSIFICATION
Local Animal Licenses $- $(50) $- $- $- $- $-
Dog & Cat Sterilization $- $1,938 $- $- $- $- $-
Local Recovered Costs $171,379 $160,895 $171,379 $171,379 $- $171,379 $-
Local Courthouse Maintenance $40,000 $21,892 $40,000 $22,500 $- $22,500 $(17,500)
Local Health/HS Utilities $81,330 $68,873 $81,330 $81,330 $- $81,330 $-
Local Health/HS Maintenance $11,665 $16,800 $11,665 $16,800 $- $16,800 $5,135
Local Cons Utility Tax $- $- $- $- $- $- $-
Local Waste Collection $5,700 $- $5,700 $- $- $- $(5,700)
State Litter Control Grant $16,450 $41,061 $16,450 $41,061 $- $41,061 $24,611
Jail Block Revenue $21,500 $21,500 $21,500 $21,500 $- $21,500 $-
Local Soil Erosion Fees $24,970 $24,340 $24,970 $24,970 $- $24,970 $-
Local Stormwater Fees $21,385 $6,450 $21,385 $6,450 $- $6,450 $(14,935)
Local Building Permits $103,771 $102,949 $103,771 $108,980 $- $108,980 $5,209
Local Occupancy Permits $950 $975 $950 $950 $- $950 $-
Local Electrical Permits $24,620 $32,049 $24,620 $24,620 $- $24,620 $-
Local Mechanical Permits $15,800 $13,911 $15,800 $15,800 $- $15,800 $-
Local Plumbing Permits $15,340 $11,493 $15,340 $15,340 $- $15,340 $-
Local Manufactured Housing Permits $6,000 $9,244 $6,000 $7,500 $- $7,500 $1,500
Local Re-inspect Fees $1,320 $2,256 $1,320 $3,000 $- $3,000 $1,680
TOTAL DESIGNATED REVENUE $562,180 $536,575 $562,180 $562,180 $- $562,180 $-
TOTAL UNDESIGNATED REVENUE $7,118,732 $6,318,873 $6,675,596 $6,927,513 $765,916 $7,693,429 $1,017,833
TOTAL REVENUES $7,680,912 $6,855,448 $7,237,776 $7,489,693 $765,916 $8,255,609 $1,017,833
GENERAL SERVICES : 207
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 : 208
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 FY22 Actual FY23 Projected FY24 Projected
County Vehicles Maintained 209 209 209
Solid Waste Collections (Tons)12,073 12,073 12,073
Recycling Collections (Tons)1,287 1,287 1,287
Land Disturbance Permits Issued 40 40 40
Building and Trades Permits Issued 1,232 1,232 1,232
County Facilities Maintained 38 38 38
County Properties (Acres)159 159 159
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 12 1
Lawns and Landscaping 4 5 1
Litter Control 1 1 0
Solid Waste Collections 8.6 8.6 0
Motor Pool 0 0 0
GENERAL SERVICES : 209
GENERAL SERVICES
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Garage Operations 2 2 0
Stormwater Management 1 2 1
Inspections 5 5 0
Mid-County Landfill 0 0 0
Soil Erosion and Sediment Control 0 0 0
Thompson Landfill 0 0 0
TOTAL 47.6 50.6 3
Base Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs in the current fiscal year.
• Base Salary and Fringe Benefit Adjustments – For FY 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
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.
• $230,835 is Added for Increased Cost of Operations Due to Inflation –Based on increased costs
in FY 23 and anticipated costs in FY 24, additional funding is needed for various categories:
preventive maintenance service contracts for County facilities provided by third-party vendors
($64,000); heating and electric costs ($60,000); agricultural supplies ($19,000); gasoline and
stock diesel ($87,835).
• $134,000 is Added for Tipping Fee Costs – Based on actual usage in FY 23 and anticipated fee
increases by the Montgomery Regional Solid Waste Authority (MRSWA) in FY 24, $134,000 in
additional funding is necessary to cover tipping fee costs.
• $67,000 is added for Operating Costs of the New County Garage – In the spring of 2023,
renovations for the new County garage will be completed. This new facility requires additional
operating expenses for FY 24. These costs include $12,000 for maintenance service contracts,
$49,000 for utilities and $6,000 for repairs. These costs are net increases above the County’s
existing costs at the old County garage.
GENERAL SERVICES : 210
GENERAL SERVICES
• $16,760 is Added for Fleet Management Software – Funding has been added to cover the cost
of new fleet management software for the County Garage. This software will allow more efficient
record keeping and tracking of routine and special services performed on County vehicles.
• $128,000 is added in Additional Operating Costs for the New Registrar Building Leased Space
– In the spring of 2023, renovations for the new County Registrar Building leased space will be
completed. This newly leased facility requires additional operating expenses including lease
expense of $90,000, utilities of $32,000, and maintenance of $6,000.
• $54,869 is Added for a Groundskeeper Position (One FTE) – The expansion of Creed Field Park
and development of Auburn Park increases the required area for mowing from 133 acres to 173
acres. With a full-time staff of only four people in the Lawns & Landscaping Department, this
30% increase in the area mowed across County properties requires an additional Groundskeeper
position. The total cost of the increase is $54,869. This increase adds one FTE to the Lawns &
Landscaping Department.
• $54,869 is Added for a Housekeeper Position (One FTE) – The increase in number and size
of County facilities has created demand for an additional Housekeeper position. The newly
constructed County Garage/Shop and PSA facilities (16,663 SF) combined with the newly leased
space for the Registrar (8,300 SF) adds approximately 25,000 SF more space for housekeeping.
The total cost of the increase is $54,869. This increase adds one FTE to the Housekeeping
Department.
• $79,583 is Added for a Land Disturbance Inspector (One FTE) – $79,583 and one FTE are added
to the General Services Division. Due to increases in development, permits, inspections, and code
enforcement in the County, additional inspection staffing is necessary. This position will provide
the needed support to address compliance requirements under the MS4 Program and will address
erosion and sediment control and storm water regulatory compliance.
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 : 211
CHILDREN’S SERVICES ACT : 212
CHILDREN’S SERVICES ACT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Children's Services Act $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $-
TOTAL EXPENDITURES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $-
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $5,844 $- $5,844 $5,844 $- $5,844 $-
Public Assistance $1,976,125 $1,886,411 $1,646,125 $1,646,125 $- $1,646,125 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $-
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $64,899 $- $- $- $- $-
State CSA $1,399,262 $1,225,343 $1,162,784 $1,162,784 $- $1,162,784 $-
TOTAL DESIGNATED REVENUE $1,399,262 $1,290,242 $1,162,784 $1,162,784 $- $1,162,784 $-
TOTAL UNDESIGNATED REVENUE $582,707 $596,169 $489,185 $489,185 $- $489,185 $-
TOTAL REVENUES $1,981,969 $1,886,411 $1,651,969 $1,651,969 $- $1,651,969 $-
CHILDREN’S SERVICES ACT : 213
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 FY22 Actual FY23 Projected FY24 Projected
At-Risk Children Served 95 95 95
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 : 215
HUMAN SERVICES : 216
HUMAN SERVICES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Community Programs $53,234 $47,235 $54,556 $88,603 $- $88,603 $34,047
Human Services $185,983 $143,783 $200,298 $223,537 $- $223,537 $23,239
Retired Senior Volunteer
Program $203,891 $159,743 $174,563 $183,147 $- $183,147 $8,584
TOTAL EXPENDITURES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870
EXPENDITURES BY
CLASSIFICATION
Personal Services $369,913 $316,856 $350,377 $416,247 $- $416,247 $65,870
Operations & Maintenance $72,116 $32,874 $79,040 $79,040 $- $79,040 $-
Capital Outlay $1,079 $1,031 $- $- $- $- $-
TOTAL EXPENDITURES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870
REVENUE BY CLASSIFICATION
Local User Fees $- $- $- $- $- $- $-
Recovered Costs $- $519 $- $- $- $- $-
Donations $- $11,378 $- $- $- $- $-
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 $56,043 $56,043 $56,043 $- $- $- $(56,043)
TOTAL DESIGNATED REVENUE $117,435 $117,332 $117,435 $61,392 $- $61,392 $(56,043)
TOTAL UNDESIGNATED
REVENUE $325,673 $233,428 $311,982 $433,895 $- $433,895 $121,913
TOTAL REVENUES $443,108 $350,760 $429,417 $495,287 $- $495,287 $65,870
HUMAN SERVICES : 217
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 FY22 Actual FY23 Projected FY24 Projected
Juveniles Completing Offender Education Program 44 100 100
Number of Juveniles on Home Electronic
Monitoring 14 15 15
Seniors and Disabled Individuals Assisted with
Medicare Part D Open Enrollment 734 601 601
Scholarship Funds Raised by RSVP Volunteers $5,358 $10,400 $10,400
Homebound Seniors and Veterans Provided with
Basic Household Supplies 183 215 215
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 : 218
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Beginning in FY 24, the County will no longer participate in
the Retired Senior Volunteer Grant program. This federal grant provides $56,043 annually and requires
a significant amount of staff time to ensure compliance, while restricting the scope of the program. The
County will begin funding the program, continue all services currently provided for the seniors of the
County, and gradually expand volunteer programs to include additional participants and initiatives. As a
result, ($56,043) is reduced from the Human Services base fee revenue for FY 24.
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 : 219
NEW RIVER HEALTH DISTRICT : 220
NEW RIVER HEALTH DISTRICT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Public Health $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
TOTAL EXPENDITURES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Direct Payment $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
REVENUE BY CLASSIFICATION
Local Revenue Refunds $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED
REVENUE $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
TOTAL REVENUES $604,488 $604,488 $615,000 $615,000 $14,014 $629,014 $14,014
NEW RIVER HEALTH DISTRICT : 221
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.
• $14,014 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 35.77% and the
state’s share is 64.23%. This increase in funding is required to meet the County’s local commitment for FY
24.
MONTGOMERY COUNTY, VIRGINIA
Social Services
Board of
Supervisors
Social Services
Board
VOTERS
Social Services
SOCIAL SERVICES : 223
SOCIAL SERVICES : 224
SOCIAL SERVICES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Social Services $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661
TOTAL EXPENDITURES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661
EXPENDITURES BY
CLASSIFICATION
Personal Services $4,511,369 $4,226,577 $4,510,293 $4,802,715 $- $4,802,715 $292,422
Operations & Maintenance $335,640 $383,557 $333,240 $333,240 $- $333,240 $-
Public Assistance $2,333,394 $2,065,294 $2,333,394 $2,325,633 $- $2,325,633 $(7,761)
Capital Outlay $70,600 $34,559 $- $- $- $- $-
TOTAL EXPENDITURES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661
REVENUE BY CLASSIFICATION
State/Federal Assistance $5,563,392 $5,521,473 $5,562,137 $6,110,984 $- $6,110,984 $548,847
Federal Pass Through $370,417 $227,394 $370,417 $93,444 $- $93,444 $(276,973)
Local Recovered Costs $70,000 $216,292 $70,000 $70,000 $- $70,000 $-
TOTAL DESIGNATED REVENUE $6,003,809 $5,965,159 $6,002,554 $6,274,428 $- $6,274,428 $271,874
TOTAL UNDESIGNATED
REVENUE $1,247,194 $744,829 $1,174,373 $1,187,160 $- $1,187,160 $12,787
TOTAL REVENUES $7,251,003 $6,709,987 $7,176,927 $7,461,588 $- $7,461,588 $284,661
SOCIAL SERVICES : 225
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 FY22 Actual FY23 Projected FY24 Projected
Adoptions 3 3 3
SNAP Applications 2,901 2,901 2,901
Medicaid Applications 4,466 4,466 4,466
Child Protective Services Cases Investigated 561 561 561
Adult Protective Services Cases Investigated 266 266 266
Daycare Assistance Program Enrollees 225 225 225
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Social Services 69 70 1
TOTAL 69 70 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
SOCIAL SERVICES : 226
SOCIAL SERVICES
• Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and
expenditure accounts have been reconciled to state and federal approved funding for FY 23. Each year,
following the confirmation of funding available from sources other than the County, the base budget for
the Department of Social Services is adjusted within the fiscal year, and this adjustment becomes the base
budget for the next fiscal year. The FY 23 reconciled County Budget for this Division totaled $7,331,876;
$6,204,428 in state and federal dollars and $1,127,448 in County dollars. Based on the reconciliation for
FY 23, a total of $271,874 is added to the base revenue budget for FY 24 and ($7,761) is reduced from
base expenditures due to a reduction in purchase of services/public assistance costs for FY 24.
As part of the state’s FY 23 approved budget, one additional FTE was added for SNAPET (Supplemental
Nutrition Assistance Program Employment and Training) services. Based on this change, Social Services
has 70 authorized base FTEs for FY 24.
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
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 : 227
PARKS AND RECREATION : 228
PARKS AND RECREATION
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Administration $934,334 $885,224 $1,101,354 $1,159,265 $28,555 $1,187,820 $86,466
Aquatics $126,657 $114,762 $90,431 $95,336 $41,445 $136,781 $46,350
Athletics $155,285 $94,461 $163,084 $165,381 $- $165,381 $2,297
Community Recreation Programs $12,151 $3,762 $12,151 $12,151 $- $12,151 $-
Outdoor Recreation $11,629 $5,400 $11,629 $11,629 $- $11,629 $-
Parks and Playgrounds $41,350 $35,507 $25,350 $25,300 $30,000 $55,300 $29,950
Senior Tours $13,794 $6,241 $13,847 $13,942 $- $13,942 $95
Senior Recreation Program $4,925 $2,727 $3,425 $3,475 $- $3,475 $50
Special Programs $35,905 $3,878 $19,975 $19,975 $- $19,975 $-
Summer Programs $46,025 $37,342 $40,302 $42,561 $- $42,561 $2,259
TOTAL EXPENDITURES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467
EXPENDITURES BY CLASSIFICATION
Personal Services $1,024,981 $929,613 $1,166,404 $1,233,871 $28,555 $1,262,426 $96,022
Operations & Maintenance $351,074 $251,661 $315,144 $315,144 $71,445 $386,589 $71,445
Capital Outlay $6,000 $8,029 $- $- $- $- $-
TOTAL EXPENDITURES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467
REVENUE BY CLASSIFICATION
Local Property Rental $3,830 $5,340 $3,830 $5,000 $- $5,000 $1,170
Local Adult Rec. Fees $1,000 $- $1,000 $1,000 $- $1,000 $-
Local Athletics Fees $34,600 $32,143 $34,600 $34,600 $- $34,600 $-
Local Comm. Rec. Fees $- $3,016 $- $- $- $- $-
Local Senior Tour Fees $16,500 $11,568 $16,500 $16,500 $- $16,500 $-
Local Senior Rec. Fees $500 $2,984 $500 $3,000 $- $3,000 $2,500
Local Outdoor Rec. Fees $8,000 $5,761 $8,000 $8,000 $- $8,000 $-
Local Special Event Fees $500 $- $500 $500 $- $500 $-
Local Summer Rec. Fees $28,700 $56,595 $28,700 $28,700 $- $28,700 $-
Local Pool Fees $72,000 $76,694 $72,000 $75,000 $- $75,000 $3,000
Local Recovered Costs $- $1,250 $- $- $- $- $-
Local Fundraising $- $- $- $- $- $- $-
Scholarship Revenue $500 $1,394 $500 $500 $- $500 $-
TOTAL DESIGNATED REVENUE $166,130 $196,745 $166,130 $172,800 $- $172,800 $6,670
TOTAL UNDESIGNATED REVENUE $1,215,925 $992,559 $1,315,418 $1,376,215 $100,000 $1,476,215 $160,797
TOTAL REVENUES $1,382,055 $1,189,304 $1,481,548 $1,549,015 $100,000 $1,649,015 $167,467
PARKS AND RECREATION : 229
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 : 230
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 FY 22 Actual FY23 Projected FY24 Projected
Fall Sports Youth Participants 272 272 272
Spring Ball Youth Participants 336 336 336
Winter Youth Sports Participants 308 308 308
Senior Program Participants 2,849 2,849 2,849
Summer Camp Participants 256 251 251
Frog Pond Visitors 14,623 15,930 15,930
PARKS AND RECREATION : 231
PARKS AND RECREATION
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Administration 2 2 0
Aquatics/Summer/Community Programs 1 1 0
Athletics 2 2 0
Maintenance 5 6 1
Outdoor Recreation/Parks and Playgrounds 1 1 0
Senior Recreation Program/ Senior Tours 1 1 0
TOTAL 12 13 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
collections in FY 23 and FY 24, an additional $6,670 is added to the Parks and Recreation Division’s base
fee revenue for FY 24.
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.
• $58,555 is Added for a Maintenance Worker Position (One FTE) and Agricultural Supply Costs –
With the addition of the new 35-acre Auburn Park, additional staffing and supplies are needed. Funding is
provided for an additional FTE ($28,555) for six months and $30,000 for agricultural supplies to support
maintenance of the park. Based on the construction progress of the park, the additional maintenance
worker will be needed for the second half of the year.
• $41,445 is Added for Operation and Maintenance Costs at County Parks – Additional funding in
the amount of $41,445 has been added from Cigarette Tax revenue to cover operating costs at County-
maintained parks including the newly constructed Creed Fields and Auburn Park.
MONTGOMERY COUNTY, VIRGINIA
Regional Library System
Board of
Supervisors
Library Board
VOTERS
Regional Library
System
REGIONAL LIBRARY SYSTEM : 233
REGIONAL LIBRARY SYSTEM : 234
REGIONAL LIBRARY SYSTEM
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Regional Library System $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602
TOTAL EXPENDITURES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602
EXPENDITURES BY
CLASSIFICATION
Personal Services $2,075,679 $1,901,694 $2,036,917 $2,140,519 $- $2,140,519 $103,602
Operations & Maintenance $591,568 $532,682 $449,648 $449,648 $- $449,648 $-
Capital Outlay $36,756 $15,000 $- $- $- $- $-
Lump Sum Reduction $- $- $- $- $- $- $-
TOTAL EXPENDITURES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602
REVENUE BY CLASSIFICATION
Local Photo Copy Sales $8,500 $17,160 $12,000 $18,000 $- $18,000 $6,000
Local Library Fines $3,000 $16,646 $- $- $- $- $-
Local Library Fees $1,700 $7,280 $3,750 $3,750 $- $3,750 $-
Passports $4,000 $24,220 $12,000 $26,000 $- $26,000 $14,000
Floyd Contribution $81,099 $83,750 $83,888 $83,888 $- $83,888 $-
Blacksburg Contribution $15,000 $15,010 $15,000 $15,000 $- $15,000 $-
Christiansburg Contribution $15,000 $15,000 $15,000 $15,000 $- $15,000 $-
Local Donations $27,961 $43,055 $- $- $- $- $-
Local Recovered Costs $- $3,987 $- $- $- $- $-
State Aid $247,298 $247,120 $245,376 $281,314 $- $281,314 $35,938
TOTAL DESIGNATED REVENUE $403,558 $473,228 $387,014 $442,952 $- $442,952 $55,938
TOTAL UNDESIGNATED REVENUE $2,300,445 $1,976,149 $2,099,551 $2,147,215 $- $2,147,215 $47,664
TOTAL REVENUES $2,704,003 $2,449,377 $2,486,565 $2,590,167 $- $2,590,167 $103,602
REGIONAL LIBRARY SYSTEM : 235
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 FY 22 Actual FY23 Projected FY24 Projected
Visitors 264,386 330,000 345,000
Items Checked Out 602,041 610,000 617,000
Internet Sessions by Patrons 54,216 66,000 72,000
Passport Applications 845 1,000 1,100
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
REGIONAL LIBRARY SYSTEM : 236
REGIONAL LIBRARY SYSTEM
• Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 22 and projected fee
collections in FY 23 and FY 24, an additional $55,938 is added to the Regional Library’s base fee revenue
for FY 24. This increase includes a $35,938 increase in state aid.
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
Planning and GIS Services
Board of
Supervisors
County
Administrator
VOTERS
Planning and GIS
Services
Planning GIS
PLANNING AND GIS SERVICES : 237
Deputy County
Administrator/CFO
PLANNING AND GIS SERVICES : 238
PLANNING AND GIS SERVICES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
Planning $730,352 $501,287 $601,738 $586,408 $- $586,408 $(15,330)
GIS $470,422 $456,594 $433,561 $348,042 $- $348,042 $(85,519)
TOTAL EXPENDITURES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849)
EXPENDITURES BY
CLASSIFICATION
Personal Services $691,720 $592,978 $767,829 $756,980 $- $756,980 $(10,849)
Operations & Maintenance $507,961 $364,743 $267,470 $177,470 $- $177,470 $(90,000)
Capital Outlay $1,093 $160 $- $- $- $- $-
TOTAL EXPENDITURES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849)
REVENUE BY CLASSIFICATION
Local Rezoning/Subdivision
Permits $23,427 $23,333 $23,427 $23,427 $- $23,427 $-
Local Site Plan Review $7,500 $2,713 $7,500 $7,500 $- $7,500 $-
Local Map/Ordinance Sales $100 $- $100 $100 $- $100 $-
Local GIS Sales $400 $247 $400 $400 $- $400 $-
Local Technology Fees $22,000 $17,433 $22,000 $- $- $- $(22,000)
Local Recovered Costs $2,464 $5,316 $- $- $- $- $-
Auto Graveyard Fees $- $3,300 $- $- $- $- $-
TOTAL DESIGNATED REVENUE $55,891 $52,342 $53,427 $31,427 $- $31,427 $(22,000)
TOTAL UNDESIGNATED
REVENUE $1,144,883 $905,538 $981,872 $903,023 $- $903,023 $(78,849)
TOTAL REVENUES $1,200,774 $957,881 $1,035,299 $934,450 $- $934,450 $(100,849)
PLANNING AND GIS SERVICES : 239
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 FY 22 Actual FY23 Projected FY24 Projected
Applications Processed 22 20 20
Zoning Permits 612 363 300
Subdivision Plats Processed 73 35 30
PLANNING AND GIS SERVICES : 240
PLANNING AND GIS SERVICES
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Land Management Software and Associated Technology Fees are Transferred from Planning
and GIS to Information Technology – In the past, $90,000 in land management software expenses
and $22,000 in associated technology fee revenue for the maintenance of the land development office
software suite was managed in the Planning and GIS Division. This software has been replaced. For better
operational management and efficiency, the base expenditure funds of $90,000 and technology fee
revenue of $22,000 are transferred to the Information Technology Division for FY 24.
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 : 241
ECONOMIC DEVELOPMENT : 242
ECONOMIC DEVELOPMENT
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Economic Development $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348
TOTAL EXPENDITURES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348
EXPENDITURES BY
CLASSIFICATION
Personal Services $365,450 $355,302 $401,556 $468,904 $- $468,904 $67,348
Operations & Maintenance $115,764 $75,121 $100,934 $95,799 $- $95,799 $(5,135)
Direct Payments $157,705 $157,705 $17,000 $22,135 $- $22,135 $5,135
Capital Outlay $9,000 $2,600 $- $- $- $- $-
TOTAL EXPENDITURES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $7,000 $- $- $- $- $-
Governor's Opprotunity Fund $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $7,000 $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $647,919 $583,729 $519,490 $586,838 $- $586,838 $67,348
TOTAL REVENUES $647,919 $590,729 $519,490 $586,838 $- $586,838 $67,348
ECONOMIC DEVELOPMENT : 243
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 FY22 Actual FY23 Projected FY24 Projected
Existing Industry Visits 57 70 70
New Prospect Inquiries 52 48 48
Product - Acres Available 56 50 50
VATI Project 1 - Project Passings 0 1,292 N/A
VATI Project 2 - Project Passings 0 0 8,822
Personnel
DEPARTMENT FY 23 Approved
FTE
FY 24 Approved
FTE Change
Economic Development 3 3.6 0.6
TOTAL 3 3.6 0.6
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 : 244
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 24, the County budget includes an increase in
the Virginia Retirement System (VRS) rate from 13.70% to 13.75%. All other fringe benefits rates remain
unchanged. The FY 24 approved budget also includes funding to cover the cost of a 7% compensation
increase for classified and part-time non-classified County employees July 1, 2023.
• Broadband Project Manager (0.6 FTE) Added to the Base Budget – While not included in the FY
23 Approved Budget, a new Broadband Project Manager position was recommended for funding in the
County Administrator’s FY 23 budget message. At the beginning of FY 23, $69,047 in American Rescue
Plan Act (ARPA) funds were appropriated to support the base wage funding of $21,465 in the Economic
Development Division for a total budgeted cost of $90,512. This position will transition to a fully County-
funded position over the next several years. There are $30,000 in ARPA funds available to support this
position in FY 24. The new base cost of the position is $81,875 and requires an additional base increase
of $51,875. This change adds $51,875 to the base budget and adds 0.6 FTE for FY 24. This position will
become permanently funded with General Fund dollars in FY 25.
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
Other Agencies
Board of
Supervisors
Other Agencies
VOTERS
OTHER AGENCIES : 245
OTHER AGENCIES : 246
OTHER AGENCIES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY AGENCIES
Human Service Agencies $755,512 $673,417 $776,860 $776,860 $170,830 $947,690 $170,830
Public Safety Agencies $1,112,022 $1,009,064 $1,029,939 $1,029,939 $47,989 $1,077,928 $47,989
Educational/Cultural Agencies $709,337 $558,002 $611,395 $561,395 $3,974 $565,369 $(46,026)
Environmental Agencies $155,475 $139,504 $154,059 $154,059 $12,128 $166,187 $12,128
Economic Development Agencies $287,557 $275,557 $287,906 $287,906 $35,277 $323,183 $35,277
TOTAL EXPENDITURES $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198
REVENUE BY CLASSIFICATION
Recovered Costs $- $- $- $- $- $- $-
Wireless 911 $- $- $- $- $- $- $-
State Extension Office Reimbursement $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198
TOTAL REVENUES $3,019,903 $2,655,545 $2,860,159 $2,810,159 $270,198 $3,080,357 $220,198
OTHER AGENCIES : 247
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
• $323,806 is included for the New River Valley Detention Home (mandated), which is an increase
of $67,864 – The NRVDH’s request for FY 24 is $323,806, which is an increase of $67,864 from the
FY 23 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 24 is $323,806 or
58.0% of the total funding. The facility is over 30 years old and requires upgrades, maintenance, and newer
equipment for licensure compliance. The County is providing $323,806 for operations based on a three-
year average usage. Since FY 24’s request is more than the base allocation of $255,942, no additional
funding is added to the reserve to address future facility upgrades. By the end of FY 24, $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 $30,994 in the FY 24 budget, which is level
funding. The center provides medical and dental care as well as pharmaceuticals to uninsured citizens of
the New River Valley who live below the Federal Poverty Guidelines. Historical funding and the percentage
of clients served by locality are presented in the chart below. For FY 24, the County is providing level
funding of $30,994. With level funding, the County is providing 59% of the funding with only 42% of the
clients served. The County also provides the building at 215 Roanoke Street which was renovated for the
center. Assuming the center had to rent space equivalent to the building provided by the County, the rental
costs would likely exceed $64,352 (8,044 square feet X $8.00).
Locality % Usage FY 24 Funding
Giles 3.62%$20,191
Montgomery 58.00%$323,806
Pulaski 36.91%$206,024
Radford 1.47%$8,226
Total 100.00%$558,247
Community Health Center of the NRV
FY 2022 FY 2023 FY 2024
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 2,037 41% $30,994 59% 2,037 41% $30,994 59% 2,144 42% $30,994 59%
Pulaski County 1,125 23% $8,000 15% 1,125 23% $8,000 15% 1,161 23% $8,000 15%
Floyd County 228 5% $- 0% 228 5% $- 0% 228 4% $- 0%
Giles County 922 19% $8,000 15% 922 19% $8,000 15% 943 18% $8,000 15%
Radford City 627 13% $5,853 11% 627 13% $5,853 11% 627 12% $5,853 11%
Total 4,939 100% $52,847 100% 4,939 100% $52,847 100% 5,103 100% $52,847 100%
* Actual *Projected *Projected
OTHER AGENCIES : 248
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 24, 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 24, which represents an increase of $1,524. In FY 23
MCEAP received $30,471. For FY 24, the County is providing level funding of $81,096 for both programs.
With level funding, the County is providing 41% of the funding with only 34% 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 23 budget, and requested an increase of $1,909 for FY 24.
Historical funding and the percentage of clients served by locality are presented below. With a budget
of $38,183, the County is providing 41% of funding with 37% 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 24 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 71% of clients residing in established shelter space moved into
New River Community Action & MCEAP: Locality Funding & Clients Served
FY 2022 FY 2023 FY 2024
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 2,686 34% $81,096 48% 3,358 34% $81,096 41% 3,693 34% $81,096 41%
Pulaski County 2,226 28% $50,043 30% 2,783 28% $52,545 26% 3,061 28% $52,545 26%
Floyd County 967 12% $22,446 13% 1,209 12% $31,424 16% 1,330 12% $31,424 16%
Giles County 1,112 14% $15,082 9% 1,390 14% $15,836 8% 1,529 14% $15,836 8%
Radford City 901 11% $- 0% 1,126 11% $19,196 10% 1,239 11% $19,196 10%
Total 7,892 100% $168,667 100% 9,866 100% $200,097 100% 10,852 100% $200,097 100%
Women's Resource Center
FY 2022 FY 2023 FY 2024
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 1,160 37% $38,183 42% 1,200 37% $38,183 41% 1,260 37% $38,183 41%
Pulaski County 873 28% $24,768 27% 900 28% $26,006 28% 945 28% $26,006 28%
Floyd County 202 6% $5,353 6% 220 7% $5,621 6% 230 7% $5,621 6%
Giles County 221 7% $5,574 6% 250 8% $5,574 6% 260 8% $5,574 6%
Radford City 658 21% $16,196 18% 700 21% $17,006 18% 740 22% $17,006 18%
Total 3,114 100% $90,074 100% 3,270 100% $92,390 100% 3,435 100% $92,390 100%
OTHER AGENCIES : 249
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 $7,130 in the FY 24 budget, which represents an increase of $648. With
level funding of $6,482, Montgomery County, without the funding from the two towns, will be providing
59.95% of the funding with 57.97% 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.
• $252,661 is included for the New River Valley Community Services (mandated), which is an
increase of $22,969 – The agency requested $707,344 in the FY 24 budget, which represents an
increase of $477,652. 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 $707,344. An additional $22,969 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 22.
Literacy Volunteers of the NRV - Clients Served
Locality FY 22 %FY 23 %FY 24 %
Montgomery 185 68.27%181 59.34%200 57.97%
Pulaski 51 18.82%61 20.00%70 20.29%
Floyd 11 4.06%15 4.92%19 5.51%
Giles 7 2.58%28 9.18%36 10.43%
Radford 17 6.27%20 6.56%20 5.80%
Total 271 100.00%305 100.00%345 100.00%
*Actuals *Projected *Projected
Literacy Volunteers of the NRV
Locality FY 22 FY 23 % of Total FY 24 % of Total
Montgomery $6,482 $6,482 42.66%$6,482 42.66%
Pulaski $2,295 $2,410 15.86%$2,410 15.86%
Floyd $577 $606 3.99%$606 3.99%
Giles $566 $623 4.10%$623 4.10%
Radford $658 $691 4.55%$691 4.55%
Town of Blacksburg $2,500 $2,645 17.41%$2,645 17.41%
Town of Christiansburg $1,655 $1,738 11.44%$1,738 11.44%
Total $14,733 $15,195 100%$15,195 100%
Literacy Volunteers of the NRV
Locality FY 24 % of Total
Montgomery $6,482 59.95%
Pulaski $2,410 22.29%
Floyd $606 5.60%
Giles $623 5.76%
Radford $691 6.39%
Total $10,812 100.00%
OTHER AGENCIES : 250
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% of the funding with 29% of the clients served in the
New River Valley.
Community Services Board - Local Funding
Locality FY 22 FY 23 % of Total FY 24 % of Total
Montgomery $208,811 $229,692 46.0% $252,661 48.4%
Pulaski $96,000 $105,600 21.2% $105,600 20.2%
Floyd $41,500 $41,500 8.3% $41,500 8.0%
Giles $60,042 $66,046 13.2% $66,046 12.7%
Radford $50,908 $55,999 11.2% $55,999 10.7%
Total $457,261 $498,837 100.00% $521,806 100.00%
New River Valley Agency on Aging - Locality Funding
Locality FY 22 FY 23 % of total FY 24 % of total
Montgomery $16,652 $16,652 30% $16,652 30%
Pulaski $18,178 $18,178 33% $18,178 33%
Floyd $- $7,128 13% $7,128 13%
Giles $8,075 $8,075 15% $8,075 15%
Radford $5,200 $5,564 10% $5,564 10%
Total $48,105 $55,597 100% $55,597 100%
New River Valley Agency on Aging - Clients Served
Locality FY 22 %FY 23 %FY 24 %
Montgomery 2,692 29.09% 2,700 29% 2,710 29%
Pulaski 2,790 30.15% 2,800 30% 2,810 30%
Floyd 1,255 13.56% 1,300 14% 1,310 14%
Giles 1,406 15.19% 1,420 15% 1,430 15%
Radford 1,112 12.02% 1,120 12% 1,130 12%
9,255 100.00% 9,340 100.00% 9,390 100.00%
*Actuals *Projected *Projected
Community Services Board - Clients Served
Locality FY 22 FY 23 % of Total FY 24 % of Total
Montgomery 4,403 4,432 42.3% 4,461 43.0%
Pulaski 2,897 2,711 25.9% 2,525 24.3%
Floyd 697 685 6.5% 672 6.5%
Giles 1,228 1,232 11.8% 1,236 11.9%
Radford 1,332 1,408 13.5% 1,484 14.3%
Total 10,557 10,468 100.00% 10,378 100.00%
OTHER AGENCIES : 251
OTHER AGENCIES
• $11,046 is included for the New River Valley Senior Services, Inc. (not mandated), which is level
funding – The agency requested $17,127, which represents an increase of $6,081. The agency received
$11,046 in FY 23. 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
32% 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 23 and requested $15,000 for FY 24. 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 23 and requested $4,000 for FY 24, 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 22 FY 23 FY 24 %
Montgomery 69 95 100 32%
Pulaski 76 110 115 37%
Giles 2 30 35 11%
Floyd 21 15 20 6%
City of Radford 22 35 40 13%
Total Locality 190 285 310 100%
New River Valley Senior Services
Locality Funding FY 22 %FY 23 %FY 24 %
Montgomery $11,046 38% $11,046 34% $11,046 34%
Pulaski $14,551 50% $14,551 44% $14,551 44%
Giles $- 0% $1,945 6% $1,945 6%
Floyd $- 0% $1,945 6% $1,945 6%
City of Radford $3,464 12% $3,464 11% $3,464 11%
$29,061 100% $32,951 100% $32,951 100%
Brain Injury Services - Locality Funding
Locality FY 22 FY 23 % of Total FY 24 % of Total
Montgomery $4,000 $4,000 46.0% $4,000 46.0%
Pulaski $1,800 $1,800 20.7% $1,800 20.7%
Giles $- $- 0.0% $- 0.0%
Floyd $500 $500 5.7% $500 5.7%
Radford $2,400 $2,400 27.6% $2,400 27.6%
Total $8,700 $8,700 100.0% $8,700 100.0%
OTHER AGENCIES : 252
OTHER AGENCIES
• $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received
$3,500 in the FY 23 budget and requested $3,675 for FY 24, which represents an increase of $175. NRV
CARES is a nonprofit organization dedicated to protecting children and strengthening families through
education, advocacy and community partnerships. All programs are aimed at preventing or interrupting
the cycle of child abuse. Services are provided for residents in the counties of Montgomery, Pulaski, Floyd,
Giles, and the City of Radford. With level funding, the County is providing 51.5% of the funding with 50.6%
of the clients served in the New River Valley.
• $61,219 is included for the Fairview District Home (mandated), which is an increase of $2,497
– The agency requested $61,219 for FY 24, which is an increase of $2,497. 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 22 FY 23 FY 24 % of Total
Montgomery 18 19 19 43.2%
Pulaski 8 8 8 18.2%
Giles 3 3 3 6.8%
Floyd 7 8 8 18.2%
Radford 5 6 6 13.6%
Total 41 44 44 100.0%
NRV CARES - Locality Funding
Locality FY 22 FY 23 % of Total FY 24 % of Total
Montgomery $3,500 $3,500 51.5% $3,500 51.5%
Pulaski $850 $1,000 14.7% $1,000 14.7%
Giles $- $- 0.0% $- 0.0%
Floyd $200 $300 4.4% $300 4.4%
Radford $1,100 $2,000 29.4% $2,000 29.4%
Total $5,650 $6,800 100.0% $6,800 100.0%
NRV CARES - Clients Served
Locality FY 22 FY 23 FY 24 % of Total
Montgomery 2,498 1,190 1,785 50.6%
Pulaski 315 493 605 17.1%
Giles 268 265 430 12.2%
Floyd 167 94 155 4.4%
Radford 320 451 555 15.7%
Total 3,568 2,493 3,530 100.0%
OTHER AGENCIES : 253
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 23 and
requested level funding for FY 24. 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.
• $77,500 is included for the New River Home Trust (mandated) – A total of $77,500 is included
for the New River Home Trust. The New River Home Trust was formed in 2022 between the Town of
Blacksburg and Montgomery County to provide affordable housing for low-income and moderate-income
residents, and promote resident ownership of housing. The Town of Blacksburg and Montgomery County
entered into an agreement to equally share the cost associated with operating the New River Home Trust
each year as determined by a funding formula based on the number of houses in the trust and includes a
4% annual cost of living adjustment. Montgomery County’s share of the operating costs for FY 24 under
this formula is $77,500.
Fairview District Home - Capital Expense
Ownership Capital
Giles 22.80% $10,922
Montgomery 32.70% $15,665
Pulaski 35.60% $17,054
Radford 8.90% $4,264
Total 100.00% $47,904
Fairview District Home - Management Fee - Operating Expense by Jurisidiction
Based on 5-Year Rolling Average
FY18 FY19 FY20 FY21 FY22 Average Funding
Nonownership Jurisdictions:
Other 5.7 4.2 3.2 2.2 1.0 3.3
Floyd 3.1 4.0 4.4 5.0 5.7 4.4 $20,000
Ownership Members:
Giles 1.8 1.0 1.0 0.3 0.6 0.9 2.75% $5,391
Montgomery 9.2 9.3 8.6 6.5 6.0 7.9 23.25% $45,554
Pulaski 12.9 14.4 12.8 10.0 11.5 12.3 36.15% $70,810
Radford 16.3 14.3 11.7 11.4 10.8 12.9 37.85% $74,134
Total 49 47.2 41.7 35.4 35.6 41.78 100% $215,889
Fairview District Home - Total Expenses
MGT Fee Capital Total
Giles $5,391 $10,922 $16,313
Montgomery $45,554 $15,665 $61,219
Pulaski $70,810 $17,054 $87,864
Radford $74,134 $4,264 $78,398
Floyd $20,000 $- $20,000
Total $215,889 $47,904 $263,793
OTHER AGENCIES : 254
OTHER AGENCIES
Public Safety Agencies
• $12,137 is included for State Forester (mandated), which is level funding – The agency received
$12,137 in the FY 23 budget; therefore, this amount represents level funding for FY 24. Based on the
invoice from the State Forester for FY 23, the amount needed to cover the fee for FY 24 is $12,137.
• $15,715 is included for the Emergency Medical Services Council (not mandated), which is level
funding – The agency received $15,715 in the FY 23 budget and requested level funding for FY 24.
The mission of the council is to facilitate regional cooperation, planning, and the implementation of an
integrated emergency medical services delivery system.
• $15,700 is included for the Montgomery County Public Service Authority (mandated), which is
level funding – These funds are to be used to cover the PSA’s cost of maintaining fire hydrants in the
County.
• $1,600 is included for the Medical Examiner (mandated), which is level funding – The agency
received $1,600 in the FY 23 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 2022, $720 has been expended, representing 36 cases.
• $1,007,776 is included for the New River Valley Emergency Communications Regional Authority
(mandated), which is an increase of $47,989 – The Authority received $959,787 in FY 23 and
requested an increase of $47,989 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
• $50,369 is included for New River Community College (mandated), which is an increase of
$3,974 – The agency requested $50,369 in the FY 24 budget. The agency received $46,395 in the FY
23 budget. The County’s funding as well as funding from other local contributing localities is based on a
weighted average, local participation formula adopted when the college was established. The formula is a
function of three components including: population, true property value, and student enrollment with the
greatest weight attributed to student enrollment. The following table illustrates the fund allocation from
Montgomery County and surrounding areas. Funds are used for site development costs for capital projects
which are not funded by the state. Earmarking these monies for the local share of capital projects will
preclude the College from asking localities for additional funds to cover site development costs.
OTHER AGENCIES : 255
OTHER AGENCIES
• $450,000 is Included for the Access to Community College Education (ACCE) Program (not
mandated) Through New River Community College, which is a reduction of $50,000 – The ACCE
program is a public/ private partnership to make college available to high school graduates. The locality
designates a dollar amount that is matched by donations from local industries and private sponsors.
$450,000 is included for FY 24 to support this program. Since the program’s inception, excess funds have
remained at year-end after fully funding all participating County graduates. All funds not used annually will
be held in a special reserve fund to address any unanticipated increases in future student enrollment.
• $5,000 is included for The Lyric Council, Inc. (not mandated), which is level funding – The
agency received $5,000 in the FY 23 budget and requested level funding for FY 24. The Lyric Theatre is
home to many music, theatrical, and film venues. This funding equals the amount provided to the Historic
Smithfield 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 23 budget and requested
$33,500 for FY 24. The agency requested $20,000 based on the increased cost of operations, an increase
of $15,000, and $13,500 to cover the cost of real estate taxes. 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 Historic Smithfield and the Lyric Council.
• $5,000 is included for the Historic Smithfield (not mandated), which is level funding – The
agency requested $7,000 for the FY 24 budget, which is an increase of $2,000. Funds support instructor
fees and supply costs of onsite classes. The Historic Smithfield exists to preserve and interpret the
cultural and natural resources of Montgomery County as they related to the historic site. 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 23 budget and requested $8,000 for FY 24. 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 23 and requested $30,000 for FY 24. Level funding is provided for FY 24.
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.
New River Community College
Locality Population %Prop. Values %Student
Enrollment %Funding %
Montgomery 98,473 54.45% $8,775,035,200 56.30% 1,993 52.64% $50,369 53.73%
Pulaski 33,759 18.67% $2,763,058,900 17.73% 711 18.78% $17,385 18.55%
Giles 16,562 9.16% $1,269,136,700 8.14% 424 11.20% $9,542 10.18%
Floyd 15,566 8.61% $1,888,965,800 12.12% 296 7.82% $8,283 8.84%
Radford 16,499 9.12% $890,956,100 5.72% 362 9.56% $8,160 8.70%
Total 180,859 100.00% $15,587,152,700 100% 3,786 100.00% $93,739 100.00%
Derived Funding % = [(Pop. %) + (PV %) + 3(SE %)] / 5
OTHER AGENCIES : 256
OTHER AGENCIES
• $5,000 is Included for Eastmont Community Foundation (previously Mountain Valley Charitable
Foundation) (not mandated), which is level funding – $5,000 is included for FY 24 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 23 and requested $30,000 for FY 24. 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 24% are feral cats), funds are provided to
continue this program, reducing the cost of surgeries for County residents and addressing overpopulation
of feral cats.
Environmental Agencies
• $40,982 is included for the New River Valley Regional Commission (mandated), which is level
funding – The agency requested $40,982 for FY 24 and received $40,982 in the FY 23 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 as approved by the commission.
• $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 24, 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 24. The Council received $3,000 in FY 23. 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.
• $109,205 is included for the Virginia Cooperative Extension Services (mandated), which is an
increase of $12,128 – A total of $109,205 was requested by the Virginia Cooperative Extension Services
for FY 24 and represents an increase of $12,128. $97,077 was included in the FY 23 budget. Each year,
the County reconciles the Cooperative Extension budget to the required state match. In FY 23, the state
increased the salaries of agents based on a compensation study and covered the local match for one
year. In FY 24, the County is required to cover the 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
OTHER AGENCIES : 257
OTHER AGENCIES
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
• $1,700 is included for the Montgomery County Chamber of Commerce (not mandated), which is
an increase of $50 – A total of $1,700 is included for dues payable to the Montgomery County Chamber
of Commerce for FY 24. The Chamber works to promote tourism and economic development to prospective
newcomers.
• $19,678 is included for the New River Valley Airport Commission (mandated), which is level
funding – A total of $19,678 was requested by the New River Valley Airport Commission for FY 24, which
is level funding. The agency received $19,678 in the FY 23 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.
• $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
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 24, which is level funding from
the FY 23 approved budget.
• $8,500 is included for the New River Valley Passenger Rail Station (mandated) – A total of
$8,500 is included for the New River Valley Passenger Rail Station. The New River Valley Passenger Rail
Station was established in 2022 through State legislation to develop and operate a passenger rail station
in Montgomery County. Once completed, the passenger rail station will serve Amtrak users in a northeast
corridor of the United States that will extend from Boston, MA to Christiansburg, VA. Service to the facility
is scheduled for 2026. The New River Valley Passenger Rail Station requested $8,500 for FY 24 in first-
time support from the County.
• $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 24, 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
New River Valley Airport Commission New River Valley Airport Commission - Clients
Served
Locality FY 22 FY 23 % of Total FY 24 % of Total Locality FY 23 FY 24 % of Total
Montgomery $19,678 $19,678 9.52% $19,678 9.52%Montgomery 1,350 1,418 9.70%
Pulaski $142,418 $142,418 68.90% $142,418 68.90%Pulaski 9,184 10,562 72.24%
Giles $16,126 $16,126 7.80% $16,126 7.80%Giles 1,030 1,113 7.61%
Floyd $- $- 0.00% $- 0.00%Floyd - - 0.00%
Radford $28,490 $28,490 13.78% $28,490 13.78%Radford 1,407 1,528 10.45%
Total $206,712 $206,712 100.00% $206,712 100.00%Total 12,971 14,621 100.00%
OTHER AGENCIES : 258
OTHER AGENCIES
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 24.
• $99,721 is included for Onward NRV (not mandated), which is level funding – A total of $99,721
was requested by Onward NRV for FY 24, which is level funding. Onward NRV 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.
• $20,400 is included for the Metropolitan Planning Organization (MPO) (mandated), which is
an increase of $600 – A total of $20,400 was requested and is included for the MPO for FY 24, which
includes $7,200 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 24 is $7,200
that is dedicated to MPO Planning and $13,200 that is dedicated to the Smart Way Bus.
• $201 is included for the Roanoke Valley Transportation Planning Organization (mandated),
which is level funding – A total of $201 is included for dues payable to the Roanoke Valley Transportation
Planning Organization (RVTPO). The agency requested $201 for FY 24, which is level funding. The
organization is responsible for planning and budgeting the use of Federal transportation dollars in the
Roanoke region. Dues are calculated on a $0.15 per capita basis. The RVTPO organization charges based
Onward NRV
Funding Source FY 24 Req.FY 24 Rec. % of Total % of Gov't Funding
Montgomery County $99,721 $99,721 15.88%50.53%
Christiansburg $5,000 $5,000 0.80%2.53%
Blacksburg $5,000 $5,000 0.80%2.53%
Total MC $109,721 $109,721 17.47%55.60%
Pulaski County $33,800 $33,800 5.38%17.13%
Dublin $1,500 $1,500 0.24%0.76%
Town of Pulaski $3,000 $3,000 0.48%1.52%
Total Pulaski $38,300 $38,300 6.10%19.41%
Giles County $16,787 $16,787 2.67%8.51%
Pearisburg $1,000 $1,000 0.16%0.51%
Total Giles $17,787 $17,787 2.83%9.01%
Floyd County $15,476 $15,476 2.46%7.84%
Total Floyd $15,476 $15,476 2.46%7.84%
City of Radford $16,070 $16,070 2.56%8.14%
Total Local Gov’t $197,354 $197,354 31.43%100.00%
Private Sector $430,650 $430,650 68.57%
Grand Total $628,004 $628,004 100.00%
Assumes other jurisdictions fund requests
OTHER AGENCIES : 259
OTHER AGENCIES
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 24. The agency received $60,000 in the FY 23 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.
• $38,000 is included for Tourism (mandated), which is an increase of $26,000 – The County’s
transient occupancy rate is 3%, which generates around $134K in revenue on an annual basis. The
County pays approximately 1/3 of this or 1% of the 3% rate to the Tourism Department in accordance with
the tourism agreement. Increased revenues over the past several years and additional hotels require an
increase to the Tourism Department.
• $60,851 is included for Membership dues in the Virginia’s First Regional Industrial Facility
Authority (mandated) and Participation in the New River Valley Commerce Park Project
(mandated), which is level funding – The County pays $5,000 in annual membership dues to the
Authority. In FY 16, the Virginia’s First Regional Industrial Facility Authority restructured the NRV
Commerce Park to place the management of the project under the direction of the Authority. The
Commerce Park is a regional economic development project consisting of 973 acres located in Dublin that
was established in October 1999. The County currently owns 20,309.06 shares or 11.47% of the project
with an annual cost of $55,851. Funding for the County’s shares is mandated by the project agreement.
• $10,132 is Included for the New River/Mount Rogers Workforce Development Board (not
mandated), which is an increase of $127 – A total of $10,132 was requested by the New River/Mount
Rogers Workforce Development Board for FY 24, which is an increase of $127. The agency received
$10,005 in the FY 23 budget. The funding request is $0.10 per capita, based on the estimated 2023
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 : 261
CONTINGENCIES - GENERAL : 262
CONTINGENCIES - GENERAL
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Contingencies-General $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
TOTAL EXPENDITURES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
EXPENDITURES BY CLASSIFICATION
General Contingencies $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
TOTAL EXPENDITURES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
REVENUE BY CLASSIFICATION
Local Recovered Costs $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
TOTAL REVENUES $331,847 $- $583,307 $583,307 $68,000 $651,307 $68,000
CONTINGENCIES - GENERAL : 263
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.
• $68,000 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 $68,000 is needed to comply with this policy.
MONTGOMERY COUNTY, VIRGINIA
Contingencies - Special
Board of
Supervisors
County
Administrator
VOTERS
Contingencies
Special
CONTINGENCIES - SPECIAL : 265
CONTINGENCIES - SPECIAL : 266
CONTINGENCIES - SPECIAL
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Contingencies-Special $8,141 $- $116,216 $- $144,395 $144,395 $28,179
TOTAL EXPENDITURES $8,141 $- $116,216 $- $144,395 $144,395 $28,179
EXPENDITURES BY CLASSIFICATION
Contingencies-Special $8,141 $- $116,216 $- $144,395 $144,395 $28,179
TOTAL EXPENDITURES $8,141 $- $116,216 $- $144,395 $144,395 $28,179
REVENUE BY CLASSIFICATION
State School Revenue (Deferred State $) $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $-
TOTAL UNDESIGNATED REVENUE $8,141 $- $116,216 $- $144,395 $144,395 $28,179
TOTAL REVENUES $8,141 $- $116,216 $- $144,395 $144,395 $28,179
CONTINGENCIES - SPECIAL : 267
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 23 Approved
FTE
FY 24 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.
• ($116,216) is Removed from Funds Remaining from the County’s 5% Compensation Increase in
FY 23 – Monies were held in Special Contingencies until transferred to departments to provide a 5% Com-
pensation increase for County employees and for the implementation of the County’s new Compensation
and Classification Plan. $116,216 was the remaining balance after the funds were distributed in FY 23.
These funds have been removed for FY 24 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.
• $144,395 is the Balance of Funds Remaining After Allocating Compensation Increases to County
Departments – Monies were held in Special Contingencies until transferred to County departments to
provide a 7% compensation increase for classified and part-time non-classified County employees July 1,
2023. $144,395 is the remaining balance after the 7% increase was distributed.
MONTGOMERY COUNTY, VIRGINIA
Law Library
General
Assembly
Circuit Court
VOTERS
Law Library
LAW LIBRARY : 269
LAW LIBRARY : 270
LAW LIBRARY
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY DEPARTMENT
Law Library $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
TOTAL EXPENDITURES $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
EXPENDITURES BY
CLASSIFICATION
Operations & Maintenance $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
Capital Outlay $- $- $- $- $- $- $-
TOTAL EXPENDITURES $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
REVENUE BY CLASSIFICATION
Interest $1,000 $9 $1,000 $1,000 $- $1,000 $-
Fees $14,000 $6,466 $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 $6,475 $17,600 $17,600 $- $17,600 $-
TOTAL UNDESIGNATED REVENUE $- $5,749 $- $- $- $- $-
TOTAL REVENUES $17,600 $12,224 $17,600 $17,600 $- $17,600 $-
LAW LIBRARY : 271
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 : 273
MONTGOMERY COUNTY PUBLIC SCHOOLS : 274
MONTGOMERY COUNTY PUBLIC SCHOOLS
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
School Operating Fund $132,092,438 $129,944,825 $126,788,704 $132,487,960 $2,452,713 $134,940,673 $8,151,969
School Nutrition Fund $5,688,490 $5,450,631 $4,633,474 $5,205,010 $- $5,205,010 $571,536
TOTAL EXPENDITURES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505
EXPENDITURES BY
CLASSIFICATION
Instruction $99,252,433 $100,163,168 $96,702,222 $103,927,695 $- $103,927,695 $7,225,473
Admin/Attend/Health $5,917,308 $5,785,698 $5,857,882 $6,254,283 $- $6,254,283 $396,401
Transportation $6,673,585 $5,462,752 $5,690,686 $5,827,776 $- $5,827,776 $137,090
Operations & Maintenance $19,520,418 $17,836,321 $17,809,220 $18,201,824 $- $18,201,824 $392,604
Non-Instruction $320,034 $288,227 $320,034 $320,435 $- $320,435 $401
School Nutrition $5,688,490 $5,450,631 $4,633,474 $5,205,010 $- $5,205,010 $571,536
Transfer to Debt Service $408,660 $408,660 $408,660 $408,660 $- $408,660 $-
Unallocated Funds $- $- $- $(2,452,713) $2,452,713 $- $-
TOTAL EXPENDITURES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505
REVENUE BY CLASSIFICATION
Sales Taxes $12,928,949 $15,316,474 $14,759,385 $15,868,933 $- $15,868,933 $1,109,548
Basic Aid $28,975,915 $27,172,480 $28,954,457 $27,804,976 $- $27,804,976 $(1,149,481)
Other SOQ $12,063,517 $11,800,988 $11,799,645 $11,844,108 $- $11,844,108 $44,463
Incentive Programs $6,130,684 $5,326,910 $4,110,944 $9,988,960 $- $9,988,960 $5,878,016
Categorical $642,101 $793,960 $591,651 $568,836 $- $568,836 $(22,815)
Lottery Funded Programs $4,038,532 $4,569,653 $5,096,626 $4,936,151 $- $4,936,151 $(160,475)
Federal Funds $11,035,972 $15,350,628 $7,131,979 $7,673,721 $- $7,673,721 $541,742
Other Local Funds $2,930,607 $1,494,877 $2,939,230 $2,969,024 $- $2,969,024 $29,794
State Recordation $- $- $- $- $- $- $-
Other State Funds $66,543 $101,465 $60,988 $60,988 $- $60,988 $-
Deferred State Revenue $- $- $- $- $- $- $-
Fund Balance $- $- $- $- $- . $- $-
Interest $- $- $- $- $- $- $-
School Transfer to Debt $- $- $- $- $- $- $-
General Fund Transfer $58,968,108 $55,125,906 $55,977,273 $55,977,273 $2,452,713 $58,429,986 $2,452,713
TOTAL DESIGNATED REVENUE $137,780,928 $137,053,341 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505
TOTAL UNDESIGNATED
REVENUE $- $(1,657,884) $- $- $- $- $-
TOTAL REVENUES $137,780,928 $135,395,456 $131,422,178 $137,692,970 $2,452,713 $140,145,683 $8,723,505
MONTGOMERY COUNTY PUBLIC SCHOOLS : 275
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
• $134,940,673 is Provided for the School Operating Fund – $134,940,673 in total funding is
provided for the School Operating Fund. This represents an increase of $8,151,969 over the FY 23
approved budget. Of this amount, $5,699,256 is from new state designated resources and $2,452,713
is from new County dollars. Due to FY 23 appropriations that were made after the adoption of the FY 23
budget that total $2,310,824, new state monies for schools total $3,388,432 over the FY 23 adjusted
school budget.
• $5,205,010 is Provided for the School Nutrition Fund – $5,205,010 in total funding is provided for
the School Nutrition Fund, which is an increase of $571,536 from the FY 23 Budget.
MONTGOMERY COUNTY, VIRGINIA
Montgomery County Public Schools Capital
Board of
Supervisors
School Board
VOTERS
Public Schools
School Capital
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 277
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 278
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
School Capital Construction $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
TOTAL EXPENDITURES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $- $- $- $- $- $- $-
Capital Outlay $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
TOTAL EXPENDITURES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
REVENUE BY
CLASSIFICATION
General Fund Transfer $7,742,740 $7,742,740 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
Debt Service Transfer $- $- $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Interest $- $- $- $- $- $- $-
Fund Balance/Other Revenue $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $7,742,740 $7,742,740 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
TOTAL UNDESIGNATED
REVENUE $- $(6,157,419) $- $- $- $- $-
TOTAL REVENUES $7,742,740 $1,585,321 $2,259,973 $2,938,580 $(587,716) $2,350,864 $90,891
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 279
MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL
About
Montgomery County Public Schools Capital Fund dollars are earmarked to be used in the future for new school
capital projects.
Schools Capital Fund
The School Capital Fund is used to fund future school capital projects.
Budget Discussion
The base budget is the estimated minimum cost for providing continued services/operations for each division/
department. It is based on the prior year approved budget with adjustments. This budget shows how much it would
cost in the next fiscal year to operate the same programs in the current fiscal year.
• $2,938,580 is Provided for the School Capital Fund – $2,938,580 or 2.5 cents of the real estate tax
rate has been earmarked for future school capital needs. These funds are held in a special Capital Fund
account separate from the School Operating Fund. These funds may be used only with future Board of
Supervisors approval.
Addenda & Reductions Discussion
Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses.
Approved addenda items are often funding provided for new initiatives or expanded services but may also include
normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize
revenue shortfalls.
• ($587,716) or 0.5 Cents of the Real Estate Tax Rate is Reduced from the School Capital Fund –
$587,716 or 0.5 cents of the real estate tax rate has been reduced from future school capital needs.
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 : 281
GENERAL GOVERNMENT DEBT SERVICES : 282
GENERAL GOVERNMENT DEBT SERVICES
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
County Debt Service $4,256,082 $4,228,001 $5,140,875 $5,140,875 $- $5,140,875 $-
School Debt Service $20,466,643 $20,466,643 $19,581,850 $20,698,010 $- $20,698,010 $1,116,160
Transfers to Other Funds $- $- $- $- $- $-
TOTAL EXPENDITURES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160
EXPENDITURES BY
CLASSIFICATION
Principal $17,056,984 $17,056,985 $15,058,769 $14,497,472 $- $14,497,472 $(561,297)
Interest $6,543,424 $6,543,423 $5,910,887 $9,137,699 $- $9,137,699 $3,226,812
Administrative Costs $35,000 $6,920 $35,000 $35,000 $- $35,000 $-
Transfer to County Capital $- $- $- $- $- $- $-
Transfer to School Capital $- $- $- $- $- $- $-
Reserve Funds $1,087,317 $1,087,317 $3,718,069 $2,168,714 $- $2,168,714 $(1,549,355)
TOTAL EXPENDITURES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160
REVENUE BY CLASSIFICATION
General Fund Transfer $22,700,165 $23,441,930 $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 $31,631 $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 $1,270,643 $1,347,447 $1,347,447 $- $1,347,447 $-
Fund Balance $- $- $- $1,116,160 $- $1,116,160 $1,116,160
Interest/Freed Up Debt Service
Reserve $- $- $- $- $- $- $-
TOTAL DESIGNATED REVENUE $24,722,725 $25,339,343 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160
TOTAL UNDESIGNATED
REVENUE $- $(644,699) $- $- $- $- $-
TOTAL REVENUES $24,722,725 $24,694,644 $24,722,725 $25,838,885 $- $25,838,885 $1,116,160
GENERAL GOVERNMENT DEBT SERVICES : 283
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. In February 2022, the County
issued bonds totaling $10 million for County capital projects and $91 million for School capital projects. Sufficient
funds for the additional County debt service exist in the budget; however, additional funds were needed to fund the
increased School debt service for seven years. In FY 23, the County transferred $3,048,900 from Undesignated
General Fund Balance to the Debt Service Fund to shave a portion of school debt services costs. For FY 24,
$1,116,160 of funds from this transfer are added to the base budget. Since the School’s debt service costs did
increase for FY 24 and the County’s did not, the School’s portion of the reserve fund has been eliminated leaving
only the County’s reserve of $2,168,714.
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 Capital
Board of
Supervisors
County Capital
VOTERS
MONTGOMERY COUNTY CAPITAL : 285
MONTGOMERY COUNTY CAPITAL : 286
MONTGOMERY COUNTY CAPITAL
Budget Summary
Change
FY 22 FY 22 FY 23 FY 24 FY 24 FY 24 App. 24/
Revised Actual Approved Base +Addenda Approved App. 23
EXPENDITURES BY
DEPARTMENT
County Capital $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
TOTAL EXPENDITURES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
EXPENDITURES BY
CLASSIFICATION
Personal Services $- $- $- $- $- $- $-
Operations & Maintenance $- $- $- $- $- $- $-
Capital Outlay $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
TOTAL EXPENDITURES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
REVENUE BY
CLASSIFICATION
Transfer from General Fund $3,862,134 $3,862,134 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
Transfer from Debt Service $- $- $- $- $- $- $-
Recovered Costs $- $- $- $- $- $- $-
Fund Balance/Other
Revenue $- $- $- $- $- $- $-
Transfer to Debt Service $- $- $- $- $- $- $-
TOTAL DESIGNATED
REVENUE $3,862,134 $3,862,134 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
TOTAL UNDESIGNATED
REVENUE $- $(3,839,830) $- $- $- $- $-
TOTAL REVENUES $3,862,134 $22,304 $3,644,973 $4,323,580 $(587,716) $3,735,864 $90,891
MONTGOMERY COUNTY CAPITAL : 287
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.
• $1,763,148 is Included for Fire and Rescue Capital – The base budget includes $1,763,148 or 1.5
pennies of the real estate tax rate for Fire and Rescue capital needs.
• $750,000 is Included for County Capital Maintenance Projects – $750,000 is included in the
County Capital budget to provide an ongoing source of capital maintenance funding to cover the County’s
existing buildings and infrastructure. The County’s Capital Maintenance program, funded in the Capital
Fund Budget, is a proactive program of preventative maintenance designed to address major repairs and/
or replace large scale components that cannot be addressed within the County’s centralized maintenance
program contained within the County’s operating budget. The purpose of this program is to invest in
existing capital assets to maintain the County’s building and structures and to extend their useful life. On-
going projects include roofing replacements, Heating Ventilation and Air Conditioning (HVAC) upgrades,
carpeting, paving, and other major systems’ maintenance.
• $425,000 is Included for the Parks and Recreation Projects – $425,000 is included for Parks and
Recreation capital projects and includes $35,000 that was previously set aside in FY 16. This funding is
earmarked for the Parks Revitalization Capital Project.
• $210,000 is Included to Address Information Technology Infrastructure Improvements Within
County Facilities –$210,000 has been set aside to address future information technology infrastructure
needs.
• $1,175,432 is Included for County Capital Needs – $1,175,432 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.
• ($587,716) or 0.5 Cents of the Real Estate Tax Rate is Reduced from Future County Capital
Needs – $587,716 or 0.5 cents of the real estate tax rate has been reduced from future county capital
needs.