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FY 25 Approved BudgetAPPROVED BUDGET FOR FISCAL YEAR 2025 Derek Kitts District B Steve Fijalkowski Vice Chair District C Sara Bohn District A Mary Biggs Chair District F Anthony Grafsky District E April DeMotts District G Todd King District D Angela M. Hill | County Administrator Christopher S. Lawrence | Deputy County Administrator Scott A. Woodrum | Assistant County Administrator Marc M. Magruder | Director of Management and Budget Jody R. Parsons | Budget Manager Kari L. Furrow | Budget/Financial Analyst 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 2025 BUDGET MESSAGE March 4, 2024 Dear Honorable Members of the Board of Supervisors: Montgomery County is growing, evolving, and adapting as we focus on our future. However, as we look to the future, we need to execute a strategic funding plan to support identified initiatives as we continue to provide superior customer service to our citizens. In the information that follows, an overview of the proposed Fiscal Year 2025 (FY 25) budget is provided. For the FY 25 budget, I am proposing a total budget of $254.6 million, an increase of $18.2 million, or 7.7 percent, over the current fiscal year, and a real estate tax rate of 75 cents per $100 of assessed value, a 5 cent increase over the Fiscal Year 2024 (FY 24) tax rate of 70 cents. Each penny of the real estate tax rate generates approximately $1.2 million in additional revenue. The proposed 5 cent real estate tax rate increase provides the additional funding necessary to successfully continue operations and capital projects at Montgomery County Public Schools, the County, as well as 47 outside agencies that support human services, public safety, education, cultural, environmental, and economic development initiatives throughout our community. Funding sources for the proposed budget are primarily from three areas: the recommended 5 cent real estate rate tax increase; local growth; and designated funds. The proposed budget includes additional funding for the Montgomery County Public Schools (MCPS), the County, and the restoration of the penny to the capital funds that was removed from both MCPS and the County in the FY 24 budget. Funding Sources In January, County staff provided revenue estimates for the Board to review; however, those estimates have since been revised as a result of new information. Currently, we are projecting $5.9 million in new revenue growth for FY 25. Since the estimates were originally provided, it appears the Federal Reserve will not reduce interest rates as quickly as previously expected. The County’s interest rate on deposits is now projected at an average of 4 percent for FY 25 versus the previous projection of 3.5 percent. Additional personal property and sales tax information also became available since the original estimates, which indicates more FY 25 growth than previously projected. While we currently continue to experience higher growth in some areas, overall revenue growth is expected to trend back to normal levels as we move through FY 25. My tax rate recommendation is based on the Governor’s proposed FY 25 budget, which was released December 20, 2023, and provided additional funding of $5.5 million for MCPS, including a 1 percent salary bonus for MCPS employees. The General Assembly is currently reviewing Senate and House ii budget bills, both of which indicate the County could receive more State funding for MCPS in FY 25 ranging from an additional estimated $2 million to $5 million. While I am recommending an advertised 75 cent real estate tax rate, the Board may ultimately choose to decrease the suggested 5 cent tax rate increase should the State provide significantly more funding than currently projected. The Board cannot approve a higher tax rate without an additional advertisement; however, the real estate tax rate can be decreased from what was advertised. In moving forward with an advertised real estate tax rate of 75 cents per $100 of assessed real estate property, the Board will have the opportunity to adjust the budget and tax rate prior to adopting them. Proposed Funding The Board has emphasized a desire to prioritize and support several areas to include education, public safety, economic development, transportation, public utilities, community development and land use, parks and recreation, and community health and wellbeing. The proposed FY 25 budget touches upon each of the Board’s priorities. Every budget has challenges and opportunities. This year is no different. However, some of the challenges are more unique this year due to continued economic uncertainty and potential additional funding from the State. While it is positive the State is likely to provide additional funding for MCPS this year, not knowing the amount provides a challenge. Daily we strive to be responsible with the tax payers’ dollars. With that in mind, our goal is to present the Board with a budget that addresses identified needs without providing a surplus in funds. Of the proposed $254.6 million budget, I am recommending: • $154.9 million, a 9 percent increase over FY 24, be allocated to Montgomery County Public Schools to include the school operating budget; the school nutrition fund; and the school capital fund, which includes adding 0.5 cents of the real estate tax rate, restoring total funding to 2.5 cents of the real estate tax rate; iii • $69.7 million, an 8.5 percent increase over FY 24, be allocated to General Government Functions to include funding for public safety, human services, libraries, and parks and recreation, as well as general government administration and operations; • $4.4 million be allocated to the County Capital Fund, adding 0.5 cents of the real estate tax rate, which restores total funding of 2.5 cents of the real estate tax rate to this fund; • $20.1 million be allocated for School Debt Service; • $5.1 million be allocated for County Debt Service; and • $0.4 million be allocated for Economic Development Incentives. Of the $254.6 million proposed budget, $94.1 is comprised of State funding for mandated items consisting primarily of education in the amount of $78.0 million, constitutional offices in the amount of $8.0 million, social services in the amount of $6.1 million, and the Children Services Act program in the amount of $1.2 million. Funding Montgomery County Public Schools In keeping with previous County budgets, I am proposing a significant portion of the overall budget be allocated to MCPS, specifically 69 percent of the total budget. In response to the Board of Supervisors’ desire to engage and collaborate with the schools, County staff and I have worked very closely with the Superintendent and MCPS staff throughout the entire budget process. The FY 25 proposed budget includes $5.9 million in increased County funding for the MCPS operating budget. MCPS requested $6.8 million in increased funding from the County for FY 25. State and Federal funding of $5.8 million is also included for MCPS, bringing the total increase to $11.7 million based on the Governor’s proposed budget. While final designated school funding from the State is unknown at this time, it is generally anticipated that it will increase. The proposed budget includes 2.5 cents of the real estate tax rate to be earmarked for MCPS capital projects, restoring the 0.5 cents that was removed in the FY 24 budget. iv Focusing on Superior Customer Service My vision for our organization is to focus on essential County operations and services; support and empower employees at all levels of the organization; and provide superior customer service to our citizens. As we move forward, the County has an opportunity to capture growth from local revenue, additional state funding for MCPS, and additional dollars generated by increasing the real estate tax rate. The population of Montgomery County has grown more than 21 percent in the last 20 years, from approximately 84,000 to nearly 102,000 citizens. As the County’s population and demand for services have grown, many departments have been managing increased complexity and workload with limited employees and resources. In order to continue to provide superior customer service to our citizens, we need to address the County’s internal needs. Traditionally, County staff have been somewhat hesitant to ask for their true needs. Now is the time to begin addressing the identified needs and empowering employees to do their best as they serve our citizens by providing them with the staff, tools, and overall resources they need. The County strives to promote and facilitate a culture of appreciation, collaboration, teamwork, and service. As a means of collaboration and accountability, the County’s internal budget process requires each County department present and justify budget requests to the County’s leadership team. This allows department requests to be fully vetted prior to making recommendations to the Board of Supervisors. In addition, it builds collaboration among the team by allowing them to discuss needs and issues with their peers. It also provides an opportunity for the team to gain a better understanding of each area of responsibility and often leads to identifying creative solutions to challenges. During the internal budget request process for FY 25, County departments requested 12 new positions, and 11 reclassifications of existing positions. For FY 25, I am proposing 6 new full time County positions: • Public Information – Multimedia Specialist; • General Services – Administrative Assistant; • General Services – Maintenance Worker; • Human Services – Volunteer Coordinator; • Planning and GIS – Planner II Transportation; and • Planning and GIS – Zoning Compliance Officer. While each of the 12 new positions requested by County departments are warranted, it is important the additional positions are added strategically. I will work with staff to implement a plan to address the remaining requests in future years. Funding is also recommended to address 11 requested reclassifications, and to allow the County to realign some existing positions in the County’s compensation and classification plan to maintain the plan’s integrity. I am recommending $1.9 million be allocated to provide a 5 percent pay increase to all County employees. The County has strived to maintain competitive salaries for our employees. In order to continue this strength and not fall behind the market, a 5 percent adjustment is necessary. Preliminary estimates of health insurance rate increases indicate an adjustment of approximately 10 percent may be necessary in FY 25. As a result, $0.5 million is included in Special Contingencies to provide funding for this increase rather than passing it to employees, should an increase be necessary. v To enhance recruitment, retention, succession planning, and career development efforts, I am recommending $205,000 be allocated to a variety of initiatives to support employees. These funds will be used to enhance the annual service awards program; expand the tuition reimbursement program; and other career development efforts and employee events. Outside Agency Requests Included in the proposed FY 25 budget is an additional $121,180, a 4 percent increase over FY 24, to fund requests from outside agencies. I am proposing a total of $3.2 million in funding for 47 outside agencies that support human services, public safety, education, cultural, environmental, and economic development initiatives throughout our community. A detailed list of the proposed funding for the 47 outside agencies can be found on pages numbered 249 through 263 of the FY 25 proposed budget book. Maintaining Financial Strength and Security The County is fortunate to have several highly-skilled and dedicated financial experts on staff in the Office of Management and Budget who help prepare the proposed budget annually. Local, regional and national trends and projections are analyzed and scrutinized at length in preparation for the proposed budget. The proposed FY 25 budget factors in the County’s proven financial practices and policies, which have allowed us to earn a bond rating of AA+. As a testament to the County’s sound financial practices, we continue to demonstrate our commitment to maintain financial strength and security through sustainable and responsible financial activity by both the Board of Supervisors and County staff. While it is challenging to fund every budget request, those outlined in the proposed FY 25 budget are a significant step in a positive direction for both MCPS and the County. Again, the proposed FY 25 budget of $254.6 million and real estate tax rate of 75 cents per $100 of assessed value provides funding that will address identified needs in response to our growing community. A budget timeline and calendar has been provided in the proposed budget book. At this time, we are suggesting you approve the FY 25 budget and tax rate on April 15, 2024. Thank you all for your continued guidance and support. As you review the proposed FY 25 budget, please let me know of any questions you may have. Sincerely, Angela M. Hill , CPA, CGMA County Administrator APPROVED BUDGET FOR FISCAL YEAR 2025 TABLE OF CONTENTS Table of Contents OVERVIEW OF MONTGOMERY COUNTY ......................................................................................5 BUDGET SUMMARY ....................................................................................................................13 All Funds Summary .........................................................................................................................25 Expenditures by Division .................................................................................................................29 One-time Funding ...........................................................................................................................33 Summary of Full-Time Employees/Equivalents .................................................................................37 Five-year Plan for the General Fund .................................................................................................41 Graphs ............................................................................................................................................47 Organization Chart ..........................................................................................................................65 UNDERSTANDING THE BUDGET .................................................................................................69 REVENUE SUMMARY ..................................................................................................................81 Revenue Estimates ..........................................................................................................................95 Financial Policies ............................................................................................................................111 EXPENDITURE PLANS .................................................................................................................115 Revenue Sharing .............................................................................................................................117 Board of Supervisors .......................................................................................................................121 County Administration .....................................................................................................................125 County Attorney ..............................................................................................................................131 Finance ...........................................................................................................................................135 Insurance ........................................................................................................................................139 Information Technology ...................................................................................................................143 Commissioner of the Revenue - Compensation Board ......................................................................147 Commissioner of the Revenue - Assessments ..................................................................................151 Treasurer - Compensation Board .....................................................................................................155 Treasurer - Collections .....................................................................................................................159 Electoral Board/Director of Elections ...............................................................................................163 Commonwealth Attorney .................................................................................................................167 Circuit Court ...................................................................................................................................171 General District Court ......................................................................................................................175 Juvenile and Domestic Relations Court ............................................................................................179 Magistrate .......................................................................................................................................183 Clerk of the Circuit Court .................................................................................................................187 Sheriff - Compensation Board ..........................................................................................................191 Sheriff - County ...............................................................................................................................197 Fire Departments and Rescue Squads .............................................................................................203 Fire and EMS ..................................................................................................................................209 Animal Care and Adoption Center ....................................................................................................215 General Services .............................................................................................................................219 Children’s Services Act ....................................................................................................................225 Human Services ..............................................................................................................................229 New River Health District ................................................................................................................233 Social Services ................................................................................................................................237 Parks and Recreation ......................................................................................................................241 Regional Library System ..................................................................................................................247 Planning and GIS Services ...............................................................................................................251 Economic Development ...................................................................................................................257 Other Agencies ...............................................................................................................................261 Contingencies - General ..................................................................................................................277 Contingencies - Special ...................................................................................................................281 Law Library .....................................................................................................................................285 Montgomery County Public Schools.................................................................................................289 Montgomery County Public Schools Capital .....................................................................................293 General Government Debt Services .................................................................................................297 Montgomery County Capital ............................................................................................................301 APPROVED BUDGET FOR FISCAL YEAR 2025 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% PPooppuull aatt iioonn bbyy GGeennddeerr 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% PP ooppuull aatt iioo nn bbyy RRaaccee//EEtt hhnnii ccii tt yy 0 5000 10000 15000 20000 25000 85 years and over 80-84 years 75-79 years 70-74 years 65-69 years 60-64 years 55-59 years 50-54 years 45-49 years 40-44 years 35-39 years 30-34 years 25-29 years 20-24 years 15-19 years 10-14 years 5-9 years Under 5 years PPooppuull aatt ii oonn bbyy AA ggee OVERVIEW OF MONTGOMERY COUNTY : 10 OVERVIEW OF MONTGOMERY COUNTY Projected Population Change Source: U.S. Census Bureau, Virginia Employment Commission. Economic Profile Montgomery County maintains a few of the very industries that were popular at its inception to include agriculture and manufacturing. In addition, technology, health care, education, retail, hospitality, and food service are now among popular industries throughout the county. According to the Local Area Unemployment Statistics by the Virginia Employment Commission, Montgomery County consistently maintains an average unemployment rate that is lower than the national average, with a recorded rate of 2.6 percent compared to the national rate of 3.5 percent as of December 2023. 0 20000 40000 60000 80000 100000 120000 140000 2000 2010 2020 2030 2040 PPrroojjeecctteedd PPooppuullaattiioonn CChhaannggee:: MMoonnttggoommeerryy CCoouunnttyy 0 2000000 4000000 6000000 8000000 10000000 12000000 2000 2010 2020 2030 2040 PPrroojjeecctteedd PPooppuullaattiioonn CChhaannggee:: VV iirrggiinniiaa OVERVIEW OF MONTGOMERY COUNTY : 11 OVERVIEW OF MONTGOMERY COUNTY Unemployment Rates Source: Virginia Employment Commission, Economic Information & Analytics, Local Area Unemployment Statistics. Date Montgomery County Virginia United States Dec. 2022 2.4%2.6%3.3% Jan. 2023 3.1%3.3%3.9% Feb. 2023 2.6%2.9%3.9% Mar. 2023 2.7%2.8%3.6% Apr. 2023 2.2%2.5%3.1% May 2023 2.8%2.7%3.4% Jun. 2023 3.2%2.8%3.8% Jul. 2023 2.8%2.7%3.8% Aug. 2023 3.4%3.1%3.9% Sept. 2023 3.0%3.0%3.6% Oct. 2023 2.8%3.0%3.6% Nov. 2023 2.8%2.9%3.5% Dec. 2023 2.6%2.7%3.5% Employment by Industry Source: Virginia Employment Commission, Economic Information & Analytics, Quarterly Census of Employment and Wages (QCEW), 3rd Quarter (July, August, September) 2023. Industry Number of Employees Agriculture, Forestry, Fishing and Hunting 59 Mining, Quarrying, and Oil and Gas Extraction 49 Construction 1163 Manufacturing 5207 Wholesale Trade 359 Retail Trade 4162 Transportation and Warehousing 588 Information 181 Finance and Insurance 520 Real Estate and Rental and Leasing 705 Professional, Scientific, and Technical Services 2473 Management of Companies and Enterprises 239 Administrative and Support and Waste Management 2166 Educational Services 419 Health Care and Social Assistance 4755 Arts, Entertainment, and Recreation 536 OVERVIEW OF MONTGOMERY COUNTY : 12 OVERVIEW OF MONTGOMERY COUNTY Industry Number of Employees Accommodation and Food Services 4253 Other Services (except Public Administration) 870 Government Total 13851 Federal Government 266 State Government 9584 Local Government 4041 Unclassified 112 APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY BUDGET SUMMARY : 15 BUDGET SUMMARY Introduction The FY 25 approved County budget for all funds (net of transfers) totals $254.6 million. The General Fund budget totals $164.5 million, including transfers to other funds, such as the School Operating Fund. The School Operating Fund totals $143.8 million, including the transfer from the County of $61.5 million. The general government portion of the General Fund (net of transfers to other funds) totals $72.5 million and the School Operating Fund (net of transfers) totals $143.4 million. The total County budget also includes the Debt Service Fund ($25.2 million), the Law Library Fund ($17,600), the School Nutrition Fund ($5.7 million), funding for County Capital ($4.4 million), School Capital ($3 million), and the Economic Development Authority Incentive Program ($0.4 million). The FY 25 approved real estate tax rate is 75 cents per $100 of assessed value. The FY 24 approved rate was 70 cents. The approved budget includes a 5-cent real estate tax rate increase from the FY 24 approved budget. EDA 0.1% Law Library 0.0% General Govt 28.5% County Capital 1.7% Debt Service County 2.0% Debt Service Schools 7.9% School Operating 56.3%School Nutrition 2.2% School Capital 1.2% FFYY 22 55 AA pppprr oo vv eedd BBuuddggeett $254.6 Million BUDGET SUMMARY : 16 BUDGET SUMMARY GENERAL FUND General Fund Summary FY 24 FY 25 Difference % Change Real Estate Tax Rate 0.70 0.75 0.05 7.14% Revenue $151,894,240 $164,490,236 $12,595,996 8.29% Total General Fund Revenue $151,894,240 $164,490,236 $12,595,996 8.29% General Government Administration $7,943,649 $9,122,291 $1,178,642 14.84% Tax Assessment and Collection $2,330,381 $2,608,261 $277,880 11.92% Judicial Administration $2,959,838 $3,326,301 $366,463 12.38% Public Safety $24,319,221 $27,387,570 $3,068,349 12.62% Public Works $7,947,813 $8,671,271 $723,458 9.10% Health and Welfare $11,185,548 $11,409,280 $223,732 2.00% Parks, Recreation and Cultural $4,804,551 $4,989,687 $185,136 3.85% Community Development $2,010,658 $2,398,714 $388,056 19.30% Contingencies $795,702 $2,596,579 $1,800,877 226.33% Subtotal General Government Portion of General Fund $64,297,361 $72,509,954 $8,212,593 12.77% Transfer - School Operating $58,429,986 $61,539,657 $3,109,671 5.32% Transfer - Debt Service $22,700,165 $22,700,165 $- 0.00% Transfer - School Capital $2,350,864 $2,987,730 $636,866 27.09% Transfer - EDA $380,000 $380,000 $- 0.00% Transfer - County Capital $3,735,864 $4,372,730 $636,866 17.05% Total General Fund Expenditures 151,894,240 164,490,236 12,595,996 8.29% The following highlights major changes in expenditure areas. Detailed explanations of the expenditure recommendations can be found in the Expenditure Plan section of the document. A recap of expenditures by fund, County dollars by division, position (FTE) listing, and a graphic summary of the FY 25 approved budget are included in the Appendices. In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/ telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. This resulted in decreases in individual departmental budgets and increases in General Services and Information Technology. There was no net change in the total base budget due to this realignment of expenses. The FY 25 approved budget includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. In addition, a 10% increase for health insurance was also included. This funding was moved from Special Contingencies in the FY 25 proposed budget to individual departments in the FY 25 approved budget. BUDGET SUMMARY : 17 BUDGET SUMMARY Summaries of Major Expenditure Areas General Administration General Administration FY 24 Budget FY 25 Budget Difference % Change Revenue Refunds $227,000 $227,000 $0 0.00% Board of Supervisors $283,793 $293,995 $10,202 3.59% County Administration $1,087,404 $1,131,819 $44,415 4.08% Human Resources $533,682 $805,189 $271,507 50.87% Management and Budget $386,805 $397,384 $10,579 2.73% Public Information $396,123 $497,289 $101,166 25.54% County Attorney $462,310 $471,268 $8,958 1.94% Finance $1,249,087 $1,490,972 $241,885 19.36% Insurance $237,256 $251,056 $13,800 5.82% Information Technology $2,463,808 $2,755,612 $291,804 11.84% Director of Elections $616,381 $800,707 $184,326 29.90% Total $7,943,649 $9,122,291 $1,178,642 14.84% In the area of General Administration, the following major budget changes were made for FY 25: Human Resources – funds are added to convert one part-time classified HR Generalist into one full-time classified HR Generalist (0.20 FTE), to cover the costs of increased award amounts for the Service Awards program, for increased costs associated with employee functions the Human Resources Department provides for Montgomery County employees, and for employee retention and development costs, such as the tuition reimbursement program. Public Information – funds are added to cover the costs of a Multimedia Specialist position (one FTE), the reclassification of one Multimedia Producer position due to increased responsibilities and tasks (with no change in title), and web development and other professional services. Finance – funds are added to cover the costs for one Senior Accountant position (one FTE) added off- cycle in the FY 24 budget, the reclassification of one Purchasing Technician position due to increased responsibilities and tasks (with no change in title), and audit and other professional services fee increases. Insurance – funds are added to cover insurance premium increases. Information Technology – funds are added to cover the costs of software maintenance service contracts, the increased costs for telecommunications, new annual requirements for high security testing, and computer hardware for information technology services for new positions added in the FY 25 budget. Director of Elections – funds are added to cover the costs of one additional Deputy Registrar position (one FTE) added off-cycle in the FY 24 budget, increases in the maintenance service contract covering all of the voting machines in the County, increases needed for seasonal wages due to more elections being held each year, and the increase in officer of election pay as approved by the Board of Supervisors in the fall of 2023. BUDGET SUMMARY : 18 BUDGET SUMMARY Tax Assessment and Collection Tax Assessment and Collection FY 24 Budget FY 25 Budget Difference % Change Commissioner of Revenue $1,257,913 $1,457,242 $199,329 15.85% Treasurer $1,072,468 $1,151,019 $78,551 7.32% Total $2,330,381 $2,608,261 $277,880 11.92% Commissioner of the Revenue – funds are added to the base budget for three additional Tax Technicians positions (three FTEs) provided by the State Compensation Board in FY 24 and to cover the costs of a reclassification of one Tax Supervisor position to a Senior Tax Supervisor. Treasurer – funds are added to the base budget to cover the cost of one additional Tax Technician (one FTE) provided by the State Compensation Board in FY 24. Judicial Administration Judicial Administration FY 24 Budget FY 25 Budget Difference % Change Circuit Court $249,883 $284,398 $34,515 13.81% 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 $896,332 $996,531 $100,199 11.18% Commonwealth Attorney $1,766,388 $1,998,137 $231,749 13.12% Total $2,959,838 $3,326,301 $366,463 12.38% Circuit Court – funds are added to cover the costs of increases in the daily rate for juror compensation. Clerk of the Circuit Court – funds are added for personnel costs due to the realignment with internal and State Compensation Board salaries. Commonwealth Attorney – funds are added to cover operations and maintenance costs that can no longer be funded using Asset Forfeiture monies. Additional funds were added for personnel costs due to the realignment with internal and State Compensation Board salaries. Public Safety Public Safety FY 24 Budget FY 25 Budget Difference % Change Fire and EMS (Emergency Services)$2,530,849 $3,921,396 $1,390,547 54.94% Sheriff $18,083,325 $19,551,221 $1,467,896 8.12% NRV Emergency Comm. Regional Authority $1,007,776 $1,055,825 $48,049 4.77% Other Public Safety Outside Agencies $70,152 $70,786 $634 0.90% Animal Control $307,796 $358,995 $51,199 16.63% Animal Care and Adoption Center $853,330 $979,151 $125,821 14.74% Volunteer Fire and Rescue $1,465,993 $1,450,196 ($15,797)-1.08% Total $24,319,221 $27,387,570 $3,068,349 12.62% BUDGET SUMMARY : 19 BUDGET SUMMARY The largest expenditure in the Public Safety area is for the Sheriff’s Office, representing 71% of the total. Local funds of $13.4 million, or 68%, support the Sheriff’s Office. State and other funds provide 32% of the total funding. Fire and EMS (previously Emergency Services) – funds are added to cover the costs for establishing an equipment replacement schedule in the base budget, two training systems, additional mental health services, and a virtual emergency operation center communication software solution. In addition, funding is included in FY 25 for paid daytime fire staffing in the Eastern Montgomery area of the County. Sheriff – funds are added in the Compensation Board base budget for two Deputy positions (two FTEs) provided by the State Compensation Board in FY 24. Funds are also added to reclassify one Office Specialist to an Administrative Assistant position and to cover the cost of increases in electric services. In addition, funds are added in the County budget to cover the costs for inmate per diem and medical expenses at the Western Virginia Regional Jail, travel and training expenses for deputies, increases in professional services, and increases in garage charges to maintain the County’s law enforcement fleet. NRV Emergency Communications Regional Authority – funds are added to cover the County’s share of costs for the FY 25 budget. Animal Care and Adoption – funds are added to cover the cost of one Shelter Assistant position (one FTE) added off-cycle in FY 24. Fire and Rescue – funds are added to cover the increase in costs for ongoing operations for the volunteer fire departments and rescue squads. Additionally, in FY 24, County staff conducted an audit of Fire and Rescue membership. This audit resulted in $107,045 in savings in insurance premiums for FY 25. 99..6688 99..7766 99..7744 1100..0000 1100..2255 1100..4499 1100..8833 1111..3322 1122..1188 1133..3366 $0 $2 $4 $6 $8 $10 $12 $14 $16 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25MillionsSShheerriiffff''ss OOffffiiccee LLooccaall FFuunnddiinngg BUDGET SUMMARY : 20 BUDGET SUMMARY Public Works Public Works FY 24 Budget FY 25 Budget Difference % Change General Services $1,662,694 $1,831,780 $169,086 10.17% Facilities Maintenance $3,700,337 $4,061,993 $361,656 9.77% Solid Waste & Recycling $2,584,782 $2,777,498 $192,716 7.46% Total $7,947,813 $8,671,271 $723,458 9.10% General Services – funds are added to cover the costs of one Administrative Assistant position (one FTE) in Building Inspections. Funds are also added to cover a portion of the costs of the Capital Project Manager. In FY 24, the General Services Division added a Capital Project Manager position to manage County capital projects. In addition to managing specific capital projects, this position has become responsible for other duties. In order to properly fund the position, funds are added to cover costs associated with the additional duties. Facilities and Maintenance – funds are added to cover the cost of one Maintenance Worker position (one FTE) and increases in electric services, increases in housekeeping supplies, and new facilities maintenance software. Solid Waste & Recycling – funds are added to cover increases in the cost of tipping fees. Health and Welfare Health and Welfare FY 24 Budget FY 25 Budget Difference % Change Children's Services Act $1,651,969 $1,651,969 $0 0.00% Human Services $495,287 $569,594 $74,307 15.00% Public Health $629,014 $631,661 $2,647 0.42% Human Service Outside Agencies $947,690 $984,221 $36,531 3.85% Social Services $7,461,588 $7,571,835 $110,247 1.48% Total $11,185,548 $11,409,280 $223,732 2.00% In the area of Health and Welfare, additional funding is added to various Human Services outside agencies located in tab section (910). The largest increases were added to the Community Services Board, the New River Home Trust, and the Children’s Advocacy Center. Human Services – funds are added to cover costs for one Volunteer Coordinator position (one FTE) to support Volunteer Montgomery. Social Services – funds are added to cover the costs of a financial system software replacement. Parks, Recreation, and Cultural Parks, Recreation, Educational/ Culture FY 24 Budget FY 25 Budget Difference % Change Parks and Recreation $1,649,015 $1,754,121 $105,106 6.37% Regional Library $2,590,167 $2,666,827 $76,660 2.96% BUDGET SUMMARY : 21 BUDGET SUMMARY Parks, Recreation, Educational/ Culture FY 24 Budget FY 25 Budget Difference % Change Educational/Cultural Outside Agencies $565,369 $568,739 $3,370 0.60% Total $4,804,551 $4,989,687 $185,136 3.85% Parks and Recreation – funds are added to cover an additional half year’s cost for a Maintenance Worker position that was added for six months for FY 24 and annualized for FY 25. Regional Library – funds are added to cover the costs to reclassify one full-time Library Associate position and four part-time Library Service Specialist positions (with no change in titles) to be more in line with education, work experience, and supervisory skills required by other positions throughout the County. Funds are also added for the Library’s online information services cataloging platform. Community Development Community Development FY 24 Budget FY 25 Budget Difference % Change Planning & GIS $934,450 $1,219,487 $285,037 30.50% Economic Development $586,838 $657,261 $70,423 12.00% Environmental Outside Agencies $166,187 $179,333 $13,146 7.91% Economic Development Outside Agencies $323,183 $342,633 $19,450 6.02% Total $2,010,658 $2,398,714 $388,056 19.30% Planning & GIS – funds are added to cover the costs of one Transportation Planner II position (one FTE), one Zoning Compliance Officer position (one FTE), reclassification of one full-time Senior Planner position to an Assistant Director of Planning and GIS, professional engineering services to obtain transportation funding through state and federal programs, and increases in training, memberships and dues for staff. Economic Development – funds are added to transition the Broadband Project Manager to a fully County-funded position (0.4 FTE). Previously this position was partially funded with American Rescue Plan Act (ARPA) funds. Funds are also added to cover the costs of landscaping at the Falling Branch Corporate Park Phase I and II. Other changes include small increases for environmental and economic development outside agencies. The largest increase for environmental agencies was for Virginia Cooperative Extension Services to meet state salary requirements. The largest increase for economic development outside agencies was for Tourism to cover the transient occupancy tax agreement. Contingencies Contingencies FY 24 Budget FY 25 Budget Difference % Change General Contingencies $651,307 $700,307 $49,000 7.52% Special Contingencies $144,395 $1,896,272 $1,751,877 1213.25% Total $795,702 $2,596,579 $1,800,877 226.33% 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 BUDGET SUMMARY : 22 BUDGET SUMMARY not included in the budget. To comply with this policy, $49,000 is added for a total of $700,307. 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. Monies were held in Special Contingencies until transferred to County departments to provide a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and to maintain the County’s Compensation and Classification Plan. $252,594 is the remaining balance after the funding was distributed. In addition, the FY 25 resolution approved by the Board of Supervisors included language that if additional state funding was received for the School Operating Fund, the General Fund transfer to the School Operating Fund would be reduced by the amount of additional state funding and the balance held in Special Contingencies to be allocated by the Board under future action. The state approved budget included an additional $2,760,727 in state funding for public schools. The County transfer to the School Operating Fund was, therefore, reduced by $2,760,727. $1,117,049 was used to fund paid fire staffing in eastern Montgomery. The remaining $1,643,678 is held in Special Contingencies and requires additional action by the Board of Supervisors prior to use. Interfund Transfers Interfund Transfers FY 24 Budget FY 25 Budget Difference % Change Transfer to School Operating $58,429,986 $61,539,657 $3,109,671 5% Transfer to Debt Service $22,700,165 $22,700,165 $- 0% Transfer to School Capital $2,350,864 $2,987,730 $636,866 27% Transfer to the EDA $380,000 $380,000 $- 0% Transfer to County Capital $3,735,864 $4,372,730 $636,866 17% General Fund Transfers $87,596,879 $91,980,282 $4,383,403 5% Transfer to Debt Service $408,660 $408,660 $- 0% School Operating Fund Transfers $408,660 $408,660 $- 0% Total Transfers $88,005,539 $92,388,942 $4,383,403 5% Transfer to the School Operating Fund County funding in the FY 25 budget for the School Operating Fund totals $61.5 million, which is an increase of $3.1 million from the FY 24 approved budget. The FY 25 approved budget transfer to the school operating fund was reduced by $2,760,727 from the FY 25 proposed budget. The FY 25 budget resolution approved by the Board of Supervisors included language that if additional state funding was received for the School Operating Fund, the General Fund transfer to the School Operating Fund would be reduced by the amount of additional state funding and the balance held in Special Contingencies to be allocated by the Board under future action. The state approved budget included an additional $2,760,727 in state funding for public schools. The County transfer to the School Operating Fund was, therefore, reduced by $2,760,727. $1,117,049 was used to fund paid fire staffing in eastern Montgomery. The remaining $1,643,678 is held in Special Contingencies and requires additional action by the Board of Supervisors prior to use. A separate resolution was provided after the approved budget to appropriate the additional $2,760,727 in new designated state dollars. Transfer to the Debt Service Fund Funds are transferred to the Debt Service fund to cover the cost of County and School debt service. Transfer to the School Capital Fund 2.5 cents of the real estate tax rate are earmarked for the School Capital Fund. This is a 0.5 cent increase from the FY 24 budget and restores the 0.5 cents that was reduced as part of the FY 24 budget. BUDGET SUMMARY : 23 BUDGET SUMMARY Transfer to the Economic Development Authority (EDA) Funds are transferred to the EDA for economic development incentives. Transfer to the County Capital Fund 1.5 cents of the real estate tax rate are included for Fire and Rescue capital needs and 1 cent of the real estate tax rate is earmarked for future capital projects, which includes $100,000 for the Valley to Valley Trail project. This is a 0.5 cent increase from the FY 24 budget and restores the 0.5 cents that was reduced as part of the FY 24 budget. In addition, $750,000 is transferred to address County capital maintenance needs. Other monies include $425,000 for the Parks Revitalization project and $210,000 to address technology infrastructure issues. APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX A All Funds Summary 27 Revenues By Type General Fund Law Library School Operating School Nutrition School Capital County Capital Debt Service EDA Transfers Grand Total General Property Taxes $123,819,694 $- $- $- $- $- $- $- $- $123,819,694 Other Local Taxes $17,559,174 $- $- $- $- $- $- $- $- $17,559,174 Other Undesignated Revenues $4,861,914 $- $- $- $- $- $- $- $- $4,861,914 Designated Revenues $18,249,454 $15,000 $82,310,255 $5,677,122 $- $- $1,613,900 $- $- $107,865,731 Fund Balance $- $2,600 $- $- $- $- $498,048 $- $- $500,648 Transfers In $- $- $61,539,657 $- $2,987,730 $4,372,730 $23,108,825 $380,000 $(92,388,942) $- Total $164,490,236 $17,600 $143,849,912 $5,677,122 $2,987,730 $4,372,730 $25,220,773 $380,000 $(92,388,942) $254,607,161 Expenditures By Type General Fund Law Library School Operating School Nutrition School Capital County Capital Debt Service EDA Transfers Grand Total General Govt. Admin. $9,122,291 $- $- $- $- $- $- $- $- $9,122,291 Tax Collections $2,608,261 $- $- $- $- $- $- $- $- $2,608,261 Judicial Administration $3,326,301 $- $- $- $- $- $- $- $- $3,326,301 Public Safety $27,387,570 $- $- $- $- $- $- $- $- $27,387,570 Public Works $8,671,271 $- $- $- $- $- $- $- $- $8,671,271 Social Welfare $11,409,280 $- $- $- $- $- $- $- $- $11,409,280 Parks & Libraries $4,989,687 $- $- $- $- $- $- $- $- $4,989,687 Community Development $2,398,714 $- $- $- $- $- $- $- $- $2,398,714 Contingencies $2,596,579 $- $- $- $- $- $- $- $- $2,596,579 Subtotal General Govt Portion of General Fund $72,509,954 $- $- $- $- $- $- $- $- $72,509,954 Law Library $- $17,600 $- $- $- $- $- $- $- $17,600 Education $61,539,657 $- $143,441,252 $5,677,122 $- $- $- $- $(61,539,657) $149,118,374 School Capital $2,987,730 $- $- $- $2,987,730 $- $- $- $(2,987,730) $2,987,730 County Capital $4,372,730 $- $- $- $- $4,372,730 $- $- $(4,372,730) $4,372,730 Debt Service $22,700,165 $- $408,660 $- $- $- $25,220,773 $- $(23,108,825) $25,220,773 EDA $380,000 $- $- $- $- $- $- $380,000 $(380,000) $380,000 Total $164,490,236 $17,600 $143,849,912 $5,677,122 $2,987,730 $4,372,730 $25,220,773 $380,000 $(92,388,942) $254,607,161 All Funds Budget FY 2025 APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX B Expenditures by Division 31 FY 23 FY 24 FY 25 Approved Inc/(Dec) FY 25 Approved Over FY 24 Approved Inc/(Dec) FY 25 Approved Over FY 24 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$% REVENUE SHARING 207,000 205,934 227,000 227,000 227,000 - 227,000 - 0% - 0% BOARD OF SUPERVISORS 282,655 262,049 283,793 283,793 288,995 5,000 293,995 10,202 4% 10,202 4% COUNTY ADMINISTRATION 4,160,887 3,868,350 4,934,863 5,411,762 2,498,418 333,263 2,831,681 (2,103,182)-43% (2,580,081)-48% COUNTY ATTORNEY 473,536 450,645 462,310 481,767 471,268 - 471,268 8,958 2% (10,499)-2% FINANCE 1,181,985 1,169,173 1,249,087 1,327,493 1,474,108 16,864 1,490,972 241,885 19% 163,479 12% INSURANCE 230,695 205,760 237,256 267,352 238,556 12,500 251,056 13,800 6% (16,296)-6% INFORMATION TECHNOLOGY 2,536,109 2,088,256 2,463,808 2,748,349 2,624,302 131,310 2,755,612 291,804 12% 7,263 0% COMMISSIONER OF REVENUE-COMP 661,441 647,885 788,181 899,234 974,857 3,864 978,721 190,540 24% 79,487 9% ASSESSMENT - COUNTY 555,152 542,077 469,732 473,393 478,521 - 478,521 8,789 2% 5,128 1% REASSESSMENT 514,100 495,275 - - - - - - - - - TREASURER - COMP BD 542,949 516,078 539,502 706,908 841,464 - 841,464 301,962 56% 134,556 19% COLLECTIONS - COUNTY 489,238 479,591 532,966 534,778 309,555 - 309,555 (223,411)-42% (225,223)-42% ELECTORAL BOARD 1,215,819 1,153,323 616,381 857,457 718,261 82,446 800,707 184,326 30% (56,750)-7% COMMONWEALTH ATTORNEY 1,528,538 1,461,974 1,766,388 1,850,445 1,986,932 11,205 1,998,137 231,749 13% 147,692 8% CIRCUIT COURT 255,972 243,123 249,883 278,358 257,362 27,036 284,398 34,515 14% 6,040 2% GENERAL DISTRICT COURT 21,711 17,765 21,711 21,711 21,711 - 21,711 - 0% - 0% J & D RELATIONS COURT 20,524 11,244 20,524 20,524 20,524 - 20,524 - 0% - 0% MAGISTRATE 5,000 3,091 5,000 5,000 5,000 - 5,000 - 0% - 0% CIRCUIT COURT CLERK 874,891 809,167 896,332 911,213 996,531 - 996,531 100,199 11% 85,318 9% SHERIFF - COMP BOARD 9,155,065 9,064,947 9,507,276 9,679,127 10,131,896 16,807 10,148,703 641,427 7% 469,576 5% SHERIFF - COUNTY 8,338,385 7,451,229 8,576,049 9,012,422 8,671,555 730,963 9,402,518 826,469 10% 390,096 4% FIRE & RESCUE 1,675,405 1,448,983 1,465,993 1,696,000 1,356,146 94,050 1,450,196 (15,797)-1% (245,804)-14% FIRE AND EMS - - - - 2,679,566 1,241,830 3,921,396 3,921,396 - 3,921,396 - ANIMAL CARE & ADOPTION CENTER 819,368 767,535 853,330 951,960 977,290 1,861 979,151 125,821 15% 27,191 3% GENERAL SERVICES 7,992,481 6,919,927 8,255,609 9,183,458 8,575,077 455,189 9,030,266 774,657 9% (153,192)-2% CHILDRENS SERVICES ACT 1,951,969 1,907,308 1,651,969 1,651,969 1,651,969 - 1,651,969 - 0% - 0% HUMAN SERVICES 462,080 375,017 495,287 527,672 500,495 69,099 569,594 74,307 15% 41,922 8% PUBLIC HEALTH 615,000 615,000 629,014 629,014 629,014 2,647 631,661 2,647 0% 2,647 0% SOCIAL SERVICES 7,407,876 6,864,596 7,461,588 7,320,567 7,541,583 30,252 7,571,835 110,247 1% 251,268 3% PARKS & RECREATION 1,508,788 1,330,154 1,649,015 1,754,489 1,749,083 5,038 1,754,121 105,106 6% (368)0% REGIONAL LIBRARY 2,841,250 2,573,958 2,590,167 2,929,222 2,651,683 15,144 2,666,827 76,660 3% (262,395)-9% PLANNING & GIS 1,254,273 953,746 934,450 1,406,994 983,973 235,514 1,219,487 285,037 31% (187,507)-13% ECONOMIC DEVELOPMENT 559,727 485,046 586,838 753,243 632,885 24,376 657,261 70,423 12% (95,982)-13% Recap of Expenditures by Division, Fiscal Year 2025 32 FY 23 FY 24 FY 25 Approved Inc/(Dec) FY 25 Approved Over FY 24 Approved Inc/(Dec) FY 25 Approved Over FY 24 Appropriated DIVISION Appropriated Expended Approved Appropriated Base Addenda Total $%$% OTHER AGENCIES 2,983,810 2,719,457 3,080,357 3,194,094 3,080,357 121,180 3,201,537 121,180 4% 7,443 0% CONTINGENCIES - GENERAL 189,069 - 651,307 386,509 651,307 49,000 700,307 49,000 8% 313,798 81% CONTINGENCIES - SPECIAL 116,216 - 144,395 92,180 - 1,896,272 1,896,272 1,751,877 1213% 1,804,092 1957% TRANSFER TO SCHOOL OPERATING 59,992,579 53,884,025 58,429,986 64,543,545 58,429,986 3,109,671 61,539,657 3,109,671 5% (3,003,888)-5% TRANSFER TO DEBT SERVICE 25,749,065 25,841,665 22,700,165 22,700,165 22,700,165 - 22,700,165 - 0% - 0% TRANSFER TO SCHOOL CAPITAL 3,074,868 3,074,868 2,350,864 2,350,864 2,987,730 - 2,987,730 636,866 27% 636,866 27% TRANSFER TO THE EDA 380,000 308,936 380,000 380,000 380,000 - 380,000 - 0% - 0% TRANSFER TO COUNTY CAPITAL 15,926,343 15,926,343 3,735,864 5,278,308 4,372,730 - 4,372,730 636,866 17% (905,578)-17% TOTAL GENERAL FUND $168,751,819 $157,143,503 $151,894,240 $163,728,339 $155,767,855 $8,722,381 $164,490,236 $12,595,996 8.3% $761,897 0.5% GEN GOVT PORTION OF THE GENERAL FUND $63,628,964 $58,107,666 $64,297,361 $68,475,457 $66,897,244 $5,612,710 $72,509,954 $8,212,593 12.8% $4,034,497 5.9% Recap of Expenditures by Division, Fiscal Year 2025 DIVISION FY 23 FY 24 FY 25 Approved Inc/(Dec) FY 25 Approved Over FY 24 Approved Inc/(Dec) FY 25 Approved Over FY 24 Appropriated Appropriated Expended Approved Appropriated Base Addenda Total $%$% LAW LIBRARY FUND $17,600 $12,977 $17,600 $17,600 $17,600 $- $17,600 $- 0% $- 0% SCHOOL OPERATING FUND $139,114,349 $133,725,941 $134,940,673 $145,872,428 $140,740,241 $3,109,671 $143,849,912 $8,909,239 7% $(2,022,516)-1% SCHOOL NUTRITION FUND $5,582,622 $4,751,740 $5,205,010 $5,904,382 $5,677,122 $- $5,677,122 $472,112 9% $(227,260)-4% SCHOOL CAPITAL $3,074,868 $- $2,350,864 $2,350,864 $2,987,730 $- $2,987,730 $636,866 27% $636,866 27% COUNTY CAPITAL $15,926,343 $1,047,892 $3,735,864 $5,278,308 $4,372,730 $- $4,372,730 $636,866 17% $(905,578)-17% DEBT SERVICE FUND $27,771,625 $27,745,601 $25,838,885 $30,856,885 $25,220,773 $- $25,220,773 $(618,112)-2% $(5,636,112)-18% EDA $380,000 $308,936 $380,000 $380,000 $380,000 $- $380,000 $- 0% $- 0% GRAND TOTAL ALL FUNDS (INC TRANSFERS) $360,619,226 $324,736,590 $324,363,136 $354,388,806 $335,164,051 $11,832,052 $346,996,103 $22,632,967 7.0% $(7,392,703)-2.1% INTERFUND TRANSFERS $(105,531,515) $(99,444,497) $(88,005,539) $(95,661,542) $(89,279,271) $(3,109,671) $(92,388,942) $(4,383,403)5.0% $3,272,600 -3.4% GRAND TOTAL EXCLUDING TRANSFERS $255,087,711 $225,292,093 $236,357,597 $258,727,264 $245,884,780 $8,722,381 $254,607,161 $18,249,564 7.7% $(4,120,103)-1.6% APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX C One-time Funding ONE TIME FUNDING : 35 ONE-TIME FUNDING Appendix C: One-Time Funding During the FY 25 budget process, County divisions made several one-time funding requests. These one-time funding items were specifically not included in the FY 25 Approved Budget because they could be funded with one-time only money, which would reduce the overall cost of the budget and lower the impact on the tax rate for FY 25. One-time funding of $750,912 will be requested in July of 2024. The following are the specific items to be addressed. • $25,000 in One-Time Funding for Public Information for a Digital Asset Management System – $25,000 in one-time funding is needed for the Public Information Office to purchase a new Digital Asset Management System. A new system is needed for better operational efficiency and management of the County’s digital media, including images and video. The new system will provide more storage space and a better system for indexing and retrieving information. • $72,912 in One-Time Funding for the Sheriff’s Office for Uniforms – $72,912 in one-time funding is needed for the Sheriff’s Office to purchase uniforms. The Sheriff’s Office has been in the process of transitioning away from traditional brown uniforms to black uniforms. There is sufficient funding in the Sheriff’s base budget to maintain the ongoing costs of uniforms; however, this additional one-time funding is needed to fully complete the transition to all new uniforms across the department. • $43,500 in One-Time Funding for the Director of Election’s Office for Printing and Binding – $43,500 in one-time funding is needed for the Director of Election’s Office for printing and bind costs associated with the Presidential election, which will take place in FY 25. Presidential elections require additional one-time resources that are not contained in the base budget, due to a higher voter turnout. • $19,500 in One-Time Funding for the Commonwealth Attorney’s Office for Copier Replacements – $19,500 in one-time funding is needed for the Commonwealth Attorney for copier replacements. This funding will allow the office to replace three copiers that have reached the end of useful life and need to be replaced. • $500,000 in One-Time Funding for the Fire and EMS Division for an Ambulance Replacement – $500,000 in one-time funding is needed for Fire and EMS to purchase a replacement ambulance. The current vehicles being utilized by the Fire and EMS Division were used when the County began the paid EMS program. The vehicle is accumulating high mileage and needs to be replaced. • $10,000 in One-Time Funding for the Fire and EMS Division for a Virtual Emergency Operations Center Software Application – $10,000 in one-time funding is needed for Fire and EMS to support the Virtual Emergency Operations Center (Veoci) software. This is an emergency management software that will allow all first responding agencies and entities throughout the County to communicate and receive information through a virtual platform during an emergency incident. $19,000 in recurring monies to maintain the Vecoi software is included in the FY 25 Budget. An additional $10,000 in one-time funding is needed to make the initial purchase of the software, bringing the total first year cost to $29,000. • $80,000 in One-Time Funding for General Services for a New Facility Maintenance Software Application – $80,000 in one-time funding is needed for General Services to support a new facility maintenance software program. The new software will allow the Division to more efficiently track building expenses, centralized maintenance project costs, maintain current warranty information, and track work ONE-TIME FUNDING : 36 ONE-TIME FUNDING orders across all County buildings and properties. $35,000 in recurring monies to maintain the software is included in the FY 25 budget. An additional $80,000 in one-time funding is needed to make the initial purchase of the software, bringing the total first year cost to $115,000. Department Item One-Time Amount Recurring Amount Included in FY25 Budget Stand Alone Requests Public Information Office Digital Asset Management System $25,000 $0 Sheriff Uniforms $72,912 $0 Registrar Presidential Election - Printing $43,500 $0 Commonwealth Attorney Copier Replacements $19,500 $0 Fire and EMS Ambulance Replacement $500,000 $0 Tied to Recurring Monies Requests Fire and EMS Veoci Platform Software $10,000 $19,000 General Services Facility Maintenance Software $80,000 $35,000 TOTAL ONE-TIME FUNDING $750,912 APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX D Summary of Full-Time Employees/Equivalents Division Department 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 Approved Full-Time FY 25 Approved Part-Time FY 25 Approved Total FY 25 110 County Administration 7.00 0.00 7.00 7.00 0.00 7.00 7.00 0.00 7.00 110 Emergency Services 10.00 0.00 10.00 24.00 0.00 24.00 0.00 0.00 0.00 110 Human Resources 4.00 0.00 4.00 4.00 0.80 4.80 5.00 0.00 5.00 110 Management and Budget 3.00 0.00 3.00 3.00 0.00 3.00 3.00 0.00 3.00 110 Public Information Office 4.00 0.00 4.00 4.00 0.00 4.00 5.00 0.00 5.00 120 County Attorney 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 130 Finance Department 8.00 0.00 8.00 8.00 0.00 8.00 9.00 0.00 9.00 130 Purchasing 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 140 Information Technology 11.00 0.50 11.50 11.00 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 11.00 0.00 11.00 152 Assessment 6.00 0.00 6.00 6.00 0.00 6.00 6.00 0.00 6.00 160 Treasurer 6.00 0.00 6.00 6.00 0.00 6.00 11.00 0.00 11.00 162 Treasurer- Collections 6.00 0.00 6.00 6.00 0.00 6.00 2.00 0.00 2.00 170 Registrar/Electoral Board 5.00 0.00 5.00 5.00 0.00 5.00 6.00 0.00 6.00 180 Internal Services-Garage 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 200 Commonwealth Attorney 14.00 0.00 14.00 17.00 0.00 17.00 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 64.00 0.00 64.00 320 Sheriff-County-Civil and Court Security 6.00 4.00 10.00 6.00 4.00 10.00 6.00 4.00 10.00 320 Sheriff-County-Jail Operations 2.00 0.00 2.00 2.00 0.00 2.00 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 6.00 1.00 7.00 6.00 1.00 7.00 332 Fire and EMS 0.00 0.00 0.00 0.00 0.00 0.00 37.00 2.00 39.00 340 Animal Care and Adoption Center-Co 5.50 0.50 6.00 6.50 0.50 7.00 7.50 0.50 8.00 340 Animal Care and Adoption Center-Donations 3.50 0.00 3.50 3.50 0.00 3.50 3.50 0.00 3.50 400 General Services Administration 4.00 0.00 4.00 4.00 0.00 4.00 4.30 0.00 4.30 400 Animal Control 4.00 0.00 4.00 4.00 0.00 4.00 4.00 0.00 4.00 400 Building & Grounds 7.00 0.00 7.00 7.00 0.00 7.00 8.00 0.00 8.00 400 Housekeeping 11.00 0.00 11.00 12.00 0.00 12.00 12.00 0.00 12.00 400 Lawns and Landscaping 4.00 0.00 4.00 5.00 0.00 5.00 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 Summary of Authorized Full Time or Full Time Equivalent (FTE) Positions 39 Division Department 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 Approved Full-Time FY 25 Approved Part-Time FY 25 Approved Total FY 25 400 Solid Waste Collections 5.00 3.60 8.60 5.00 3.60 8.60 5.00 3.60 8.60 400 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 2.00 0.00 2.00 2.00 0.00 2.00 400 Building Inspections 5.00 0.00 5.00 5.00 0.00 5.00 6.00 0.00 6.00 520 Human Services 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 520 Volunteer Montgomery 2.00 0.50 2.50 2.00 0.50 2.50 3.00 0.50 3.50 540 Social Services 69.00 0.00 69.00 70.00 0.00 70.00 70.00 0.00 70.00 700 Parks & Recreation 12.00 0.00 12.00 13.00 0.00 13.00 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 8.00 0.00 8.00 800 GIS 2.00 0.00 2.00 2.00 0.00 2.00 2.00 0.00 2.00 810 Economic Development 3.00 0.00 3.00 3.60 0.00 3.60 4.00 0.00 4.00 960 Special Contingencies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 395.00 13.35 408.35 423.60 15.15 438.75 453.30 16.35 469.65 40 APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX E Five-year Plan for the General Fund 43 Department & Item FY 25 FY 26 FY 27 FY 28 FY 29 Base Salary & Benefits $42,574,820 $42,574,820 $42,574,820 $42,574,820 $42,574,820 Base O&M $24,322,424 $24,322,424 $24,322,424 $24,322,424 $24,322,424 School Transfer $58,429,986 $58,429,986 $58,429,986 $58,429,986 $58,429,986 School Capital Transfer $2,987,730 $2,987,730 $2,987,730 $2,987,730 $2,987,730 County Capital $4,372,730 $4,372,730 $4,372,730 $4,372,730 $4,372,730 Transfer EDA $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 $155,767,855 $155,767,855 $155,767,855 $155,767,855 $155,767,855 Board of Supervisors - BoardDocs Agenda Management Software Upgrade $5,000 $5,000 $5,000 $5,000 $5,000 County Administration - County Admin - EEC/Employee Events Funding Increase $5,000 $5,000 $5,000 $5,000 $5,000 County Administration - PIO - Web Development $5,000 $5,000 $5,000 $5,000 $5,000 County Administration - PIO - Multi-Media Specialist $69,099 $69,099 $69,099 $69,099 $69,099 County Administration - PIO - Multi-Media Producer Reclass $4,260 $4,260 $4,260 $4,260 $4,260 County Administration - HR - Service Award Increases $70,000 $70,000 $70,000 $70,000 $70,000 County Administration - HR - Employee Functions $5,000 $5,000 $5,000 $5,000 $5,000 County Administration - HR - Tuition Reimbursement $125,000 $125,000 $125,000 $125,000 $125,000 County Administration - HR - HR Generalist Position FTE Increase $45,404 $45,404 $45,404 $45,404 $45,404 County Administration - OMB - Printing and Binding and Training Funds $4,500 $4,500 $4,500 $4,500 $4,500 Finance - Professional Services - Audit Fee Annual Increases $13,000 $13,000 $13,000 $13,000 $13,000 Finance - Purchasing Technician Reclass $3,864 $3,864 $3,864 $3,864 $3,864 Insurance - Premium Increase $12,500 $12,500 $12,500 $12,500 $12,500 IT - Software Maintenance Service Contracts - Microsoft Licensing Fees $45,000 $45,000 $45,000 $45,000 $45,000 IT - Software Maintenance Service Contracts - Gov Sense Software Licensing Fees $15,000 $15,000 $15,000 $15,000 $15,000 IT - Telecommunications Cost Increases $30,000 $30,000 $30,000 $30,000 $30,000 IT - Assura Security Upgrade $29,510 $29,510 $29,510 $29,510 $29,510 IT - Computer Costs for New Positions $11,800 $11,800 $11,800 $11,800 $11,800 COR - Senior Tax Supervisor Reclass $3,864 $3,864 $3,864 $3,864 $3,864 Director of Elections - Software Maintenance Voting Machines $8,550 $8,550 $8,550 $8,550 $8,550 Director of Elections - Seasonal Wages Increase $73,896 $30,836 $30,836 $30,836 $30,836 Commonwealth Attorney - Operations and Maintenance Increase $11,205 $11,205 $11,205 $11,205 $11,205 Circuit Court - Jurors & Witness Compensation $27,036 $27,036 $27,036 $27,036 $27,036 Sheriff - Comp Board - Electric Utility Increases $13,628 $13,628 $13,628 $13,628 $13,628 Five-Year Plan for the General Fund 44 Department & Item FY 25 FY 26 FY 27 FY 28 FY 29 Sheriff - County - Administrative Assistant Reclass $3,179 $3,179 $3,179 $3,179 $3,179 Sheriff - County - Training and Travel Increases $35,000 $35,000 $35,000 $35,000 $35,000 Sheriff - County - Radio Tech and Basic Operating Increases $30,000 $30,000 $30,000 $30,000 $30,000 Sheriff - County - Regional Jail Increase - Inmate Population and Per Diem Rate $623,963 $623,963 $623,963 $623,963 $623,963 Sheriff - County - Regional Jail Increase - Inmate Medical Costs $42,000 $42,000 $42,000 $42,000 $42,000 Fire and Rescue - Agency Increases $94,050 $94,050 $94,050 $94,050 $94,050 Fire and EMS - Paid Staffing Eastern Montgomery $1,117,049 $1,117,049 $1,117,049 $1,117,049 $1,117,049 Fire and EMS - Equipment Replacement Schedule $78,236 $78,236 $78,236 $78,236 $78,236 Fire and EMS - FOAMfrat Subscription for Continuing Education $5,400 $5,400 $5,400 $5,400 $5,400 Fire and EMS - RQI Training Program $7,145 $7,145 $7,145 $7,145 $7,145 Fire and EMS - Veoci Software Program $19,000 $19,000 $19,000 $19,000 $19,000 Fire and EMS - Professional Services - Mental Health $15,000 $15,000 $15,000 $15,000 $15,000 Animal Care and Adoption - Minimum Wage Increases $1,861 $1,861 $1,861 $1,861 $1,861 General Services - Housekeeping Supplies $12,000 $12,000 $12,000 $12,000 $12,000 General Services - Administrative Assistant Position for Building Inspections $66,288 $66,288 $66,288 $66,288 $66,288 General Services - Facility Maintenance Software $35,000 $35,000 $35,000 $35,000 $35,000 General Services - Maintenance Worker $61,059 $61,059 $61,059 $61,059 $61,059 General Services - Minimum Wage Increases $24,938 $24,938 $24,938 $24,938 $24,938 General Services - Capital Projects Manager at 30% of Cost $43,056 $43,056 $43,056 $43,056 $43,056 General Services - Electric Utility Increases $135,848 $135,848 $135,848 $135,848 $135,848 General Services - Tipping Fees $77,000 $77,000 $77,000 $77,000 $77,000 Human Services - Volunteer Coordinator Position $69,099 $69,099 $69,099 $69,099 $69,099 Public Health - Local Match Increase $2,647 $2,647 $2,647 $2,647 $2,647 Social Services - Financial System Replacement $30,252 $30,252 $30,252 $30,252 $30,252 Parks and Rec - Minimum Wage Increases $5,038 $5,038 $5,038 $5,038 $5,038 Libraries - Online Information System $9,893 $9,893 $9,893 $9,893 $9,893 Libraries - Library Associate Positions Reclass $5,251 $5,251 $5,251 $5,251 $5,251 Planning and GIS - Training/Memberships and Dues $6,100 $6,100 $6,100 $6,100 $6,100 Planning and GIS - Planner II Transportation Position $89,184 $89,184 $89,184 $89,184 $89,184 Planning and GIS - Professional Services Engineering $50,000 $50,000 $50,000 $50,000 $50,000 Planning and GIS - Zoning Compliance Officer Position $75,153 $75,153 $75,153 $75,153 $75,153 Planning and GIS - Assistant Director Reclass $15,077 $15,077 $15,077 $15,077 $15,077 45 Department & Item FY 25 FY 26 FY 27 FY 28 FY 29 Economic Development - Falling Branch Corporate Park Maintenance $24,376 $24,376 $24,376 $24,376 $24,376 Outside Agencies - Community Services Board $25,266 $25,266 $25,266 $25,266 $25,266 Outside Agencies - Fairview Home $2,643 $2,643 $2,643 $2,643 $2,643 Outside Agencies - NRV/MT Rogers Workforce Development Board $(1,193) $(1,193) $(1,193) $(1,193) $(1,193) Outside Agencies - New River Community College $3,370 $3,370 $3,370 $3,370 $3,370 Outside Agencies - Tourism $12,000 $12,000 $12,000 $12,000 $12,000 Outside Agencies - 911 Authority $48,049 $48,049 $48,049 $48,049 $48,049 Outside Agencies - Onward NRV $7,443 $7,443 $7,443 $7,443 $7,443 Outside Agencies - Extension $10,055 $10,055 $10,055 $10,055 $10,055 Outside Agencies - Chamber of Commerce $100 $100 $100 $100 $100 Outside Agencies - MPO $1,100 $1,100 $1,100 $1,100 $1,100 Outside Agencies - Children's Advocacy Center $4,000 $4,000 $4,000 $4,000 $4,000 Outside Agencies - NR Home Trust $4,300 $4,300 $4,300 $4,300 $4,300 Outside Agencies - State Forestry $634 $634 $634 $634 $634 Outside Agencies - NRV Literacy Volunteers $322 $322 $322 $322 $322 Outside Agencies - Regional Commission $3,091 $3,091 $3,091 $3,091 $3,091 General Contingencies - 1% Match $49,000 $49,000 $49,000 $49,000 $49,000 Special Contingencies - 5% Pay Increase July 1, 2024 $184,358 $184,358 $184,358 $184,358 $184,358 Special Contingencies - Other Salary Adjustments $68,236 $68,236 $68,236 $68,236 $68,236 Special Contingencies - Board Discretionary Funding $1,643,678 $1,643,678 $1,643,678 $1,643,678 $1,643,678 Increase School Operating Transfer $3,109,671 $3,109,671 $3,109,671 $3,109,671 $3,109,671 Cinnabar Green Space Capital Project $- $5,000 $5,000 $5,000 $5,000 Magistrate and Court Services Facility with Sally Port Capital Project $- $45,000 $45,000 $45,000 $45,000 Eastern Montgomery EMS Facility Capital Project $- $45,000 $45,000 $45,000 $45,000 Christiansburg Library Renovations Capital Project $- $- $- $136,000 $136,000 Addenda Total $8,722,381 $8,774,321 $8,774,321 $8,910,321 $8,910,321 Grand Total $164,490,236 $164,542,176 $164,542,176 $164,678,176 $164,678,176 46 Department & Item FY 25 FY 26 FY 27 FY 28 FY 29 Revenue Totals Undesignated Revenue $146,240,782 $148,740,782 $151,240,782 $153,740,782 $156,240,782 Designated Revenue $18,249,454 $18,249,454 $18,249,454 $18,249,454 $18,249,454 Grand Total $164,490,236 $166,990,236 $169,490,236 $171,990,236 $174,490,236 Revenue Over Expense $- $2,448,060 $4,948,060 $7,312,060 $9,812,060 APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX F Graphs 49 Mobile Homes 0.1% Merch Capital 0.0% Delinquent 1.8% Business F&F 1.9% Mach &Tools 1.3% Other 3.5% Sales Tax 5.3% Personal Prop 8.5% Real Estate 35.2% Designated $'s 42.6% WW hheerree II tt CC oo mmeess FFrroo mm FFYY 220022 55 AA pppprroo vv eedd BBuuddggeett $$225544..66 MM ii ll ll ii oo nn 51 Law Library 0.0% General Fund 28.5% County Capital 1.7% EDA 0.1% Debt Service -County 2.0% Debt Service -Schools 7.9%All School Funds 59.7% WW hheerr ee II tt GGoo eess FFYY 220022 55 AA pppprroo vv eedd BBuuddggeett $$225544..66 MM iill ll ii oonn 53 Mobile Homes 0.1% Merch Capital 0.0% Delinquent 3.1% Business F&F 3.2% Mach &Tools 2.3% Other 6.0% Sales Tax 9.3% Personal Prop 14.8% Real Estate 61.2% UUnnddeess ii ggnnaatt eedd RR eevv eennuuee FFYY 22002255 AA pppprroo vv eedd BBuuddggeett $$114466 ..22 MM ii ll ll ii oo nn 55 General Govt. Admin. 5.5% Tax Collections 1.6% Judicial Administration 2.0% Public Safety 16.6% Public Works 5.3% Social Welfare 6.9% Parks & Libraries 3.0% Community Development 1.5%Contingencies 1.6%Law Library 0.0% Education 37.4% School Capital 1.8% County Capital 2.7% Debt Service 13.8% EDA 0.2% GGeenneerraall FFuunndd FFYY 22 002255 AA pppprroovv eedd BBuuddggeett $$116644..55 MM ii ll ll ii oonn 57 General Govt. Admin. 12.6% Tax Collections 3.6% Judicial Administration 4.6% Public Safety 37.8% Public Works 12.0% Social Welfare 15.7% Parks & Libraries 6.9%Community Development 3.3% Contingencies 3.6% GGeenneerraall GGoo vv eerr nnmmeenntt FFuunncctt ii oo nnss FFYY 22002255 AA pppprroovv eedd BBuuddggeett $$7722..55 mmii llll ii oonn 59 Revenue Sharing 2.5% Board of Supervisors 3.2% County Administrator 31.0% County Attorney 5.2% Financial Services 16.3% Insurance 2.8% Information Technology 30.2% Registrar/Electoral Board 8.8% GGeenneerraall GGoo vv eerr nnmmeenntt AA ddmmii nnii ss tt rraatt ii oo nn FFYY 22002255 AA pppprroo vv eedd BBuuddggeett $$99..11 mmii ll ll ii oo nn 61 42.1 42.1 44.2 45.5 46.5 48.0 51.8 53.4 53.9 56.0 58.4 61.5 0 10 20 30 40 50 60 70 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025MILLIONS FFII SS CCAALL 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 cchh oo oo ll ss 63 School Operating 94.3% School Nutrition 3.7% School Capital 2.0% SS cchhoo oo ll FFuunnddss FFYY 22002255 AA pppprroo vv eedd BBuuddggeett $$115522..11 mmii ll llii oonn APPROVED BUDGET FOR FISCAL YEAR 2025 BUDGET SUMMARY, APPENDIX G Organization Chart 67 VOTERS Board of Supervisors County Administrator County Attorney Economic Development Assistant County Admin./CFO Deputy County Admininstrator Constitutional Offi cers • Clerk of the Circuit Court • Commissioner of the Revenue • Commonwealth Attorney • Sheriff • Treasurer General Assembly Courts Electoral Board Director of Elections Social Services Library Public Service Authority Library Board Social Services Board Other Boards/ Commissions School Board Schools New River Health District Other Agencies Fire/Rescue Volunteers Fire and EMS Planning and GIS Services Human Resources MONTGOMERY COUNTY, VIRGINIA Organization ChartElected Hired County provides funding Appointed County Department Parks and Recreation Public Relations & Comm. Engagement Finance Management and Budget General Services Assistant County Administrator Information Technology Human Services Animal Care and Adoption Center APPROVED BUDGET FOR FISCAL YEAR 2025 UNDERSTANDING THE BUDGET UNDERSTANDING THE BUDGET PROCESS : 71 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 2025 Budget Calendar is shown below (some changes may occur during the process): Fiscal Year 2025 Budget Calendar DATE TIME ACTIVITY July - August Prior year-end expenditure and revenue analysis; revenue analysis for FY 2025 begins. September - October 2023 Budget targets and budget instructions are developed for FY 2025 Proposed Budget. November 2023 FY 2025 budget forms and instructions are sent to county divisions and external agencies. December 2023 Budget requests for FY 2025 are due. January - February 2024 Staff begins the development of the FY 2025 Proposed Budget. Jan. 8, 2024 7:15 PM Public Hearing for citizen input. Jan. 22, 2024 7:15 PM Preliminary revenue estimates are presented to the Board of Supervisors. Feb. 26, 2024 7:15 PM Superintendent presents the Proposed FY 2025 MCPS budget to the Board of Supervisors. Mar. 4, 2024 6:30 PM Presentation of the FY 2025 Proposed Budget. (Special Meeting) Mar. 11, 2024 7:15 PM Budget work session. Mar. 18, 2024 6:30 PM Establish advertised tax rate and advertised budget. (Special Meeting) Apr. 4, 2024 6:30 PM Public Hearing on advertised tax rate and budget. (Special Meeting) Apr. 15, 2024 6:30 PM Adopt budget and establish tax rate. (Special Meeting) May – June Year-end revenue and expenditure estimates are finalized for FY 2024 and transfers are made to close the year. July 1 New Fiscal Year begins. UNDERSTANDING THE BUDGET PROCESS : 72 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: 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 29 MARCH S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 APRIL S M T W T F S 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 CALENDAR KEY: Regular Meeting Work Session Special Meeting UNDERSTANDING THE BUDGET PROCESS : 73 UNDERSTANDING THE BUDGET PROCESS • Personal Services - Includes all positions approved up to the issuance of the proposed budget and covers the estimated costs in fringe benefits. • Operations and Maintenance - Caps funding at the level of the prior year approved budget, less adjustments for one-time only expenditure items. • Capital Outlay - Most capital outlay is removed from the base budget target as typically it is a non- recurring expense. Some divisions maintain a permanent capital outlay allocation as they utilize the funding on a yearly basis to replace equipment on an existing replacement plan. Examples include motor vehicle and computer replacements. Addenda Requests are increased funding over and above the Base Budget Targets. They must be presented as Addenda to the Base Budget. This means that additional justification for increased funding or the inclusion of capital outlay dollars must be provided with the request. These adjustments are designed to clearly identify increases to operations and initiatives proposed by departments. The chart below illustrates the process. All budget requests (base budget request and addenda) are due in December of each year and are evaluated for inclusion in the upcoming budget. When making budget requests, County divisions must address the following: • Is there sufficient workload to justify the request? • Is there sufficient need to justify the request? • Is the request related to a state or federal mandate? • Are there legal requirements that will not be met if the request is not funded? • Is the request linked to a specified outcome that is community or board driven? • What tangible benefits can the County expect to experience as a result of funding the request? All budget requests are evaluated based on available funding and the justification listed above. How to Understand and Use This Document With the goal of allowing decision-makers to focus on broader issues, the budget document consolidates similar Base Budget Base Budget Addenda Estimated costs for continued operations Based on prior year approved budget with adjustments Excludes: Office Furniture Other equipment Dollars over and above the base budget target for operating and capital items Dollars requested for new or expanded services (initiatives) Addenda Total Budget + = UNDERSTANDING THE BUDGET PROCESS : 74 UNDERSTANDING THE BUDGET PROCESS functions. Efforts to streamline the process and reduce the volume of paper generated have changed the process in past years. The FY 2025 budget continues to consolidate information and array budget data in ways that facilitate a broader understanding. This budget document includes both the County’s general government operating budget, the Montgomery County Public Schools’ operating and nutrition budgets, the law library budget, county and school capital budgets, the debt service budget, and the economic development incentive budget. The FY 2025 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 35 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 23 Revised Budget • FY 23 Actual Budget • FY 24 Approved Budget • FY 25 Base Budget • FY 25 County Administrator’s Recommended Addenda • FY 25 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 UNDERSTANDING THE BUDGET PROCESS : 75 UNDERSTANDING THE BUDGET PROCESS State Compensation Board funding, fees and permit charges collected by the respective divisions and other sources related to each specific function. In the presentation format, designated revenues are totaled and subtracted from the expenditures, identifying the amount of the County’s undesignated general fund revenue needed to support the division’s expenditures. 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 UNDERSTANDING THE BUDGET PROCESS : 76 UNDERSTANDING THE BUDGET PROCESS County’s web site at www.montva.com. A glossary of financial terms begins in the following section in an effort to assist citizens in reviewing and understanding the County’s budget. If you have any questions about the County’s budget or the budget process, please contact Montgomery County’s Office of Public Relations and Community Engagement at 540-382-5700. GLOSSARY OF TERMS : 77 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 : 78 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 : 79 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 2025 REVENUE SUMMARY REVENUE SUMMARY : 83 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, created inflationary pressure. Inflation started to rise in November of 2021 and hit 40-year highs, peaking in June of 2022. To address this surge in inflation, the Federal Reserve began increasing interest rates in March of 2022. Since March of 2022, the Federal Reserve increased the federal funds rate from near zero to a target rate of 5.25% to 5.5% (as of February 2024). This is the sharpest increase in recent history. As inflation has eased over 2023 and the economy has slowed, the Federal Reserve has indicated that it plans to begin reducing rates (potential of three rate reductions in 2024, four rate reductions in 2025, and three rate reductions in 2026) targeting a federal funds rate of around 2%. National Economic Outlook The condition of the County economy is greatly affected by national and state economic conditions. National Economic Outlook Opinions vary on the economic outlook for 2024 and 2025. Some forecasts suggest the U.S. economy will enter a recession sometime in 2024, while some forecasts suggest a soft landing. Monetary policy will have a large impact on how the U.S. economy will fare over the next two years. The economy is starting to normalize as inflation has cooled and unemployment remains low. Forecasts for 2024 suggest weaker consumer spending and weaker job growth. The economy is expected to slow in 2024 and avoid recession. Higher interest rates will still have a negative effect on Gross Domestic Product (GDP). Real GDP growth is expected to rebound after the Federal Reserve begins rate cuts. A smaller work force and a tight labor market will help prevent economic weakness and REVENUE SUMMARY : 84 REVENUE SUMMARY should provide economic stability. 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 3.3% in the fourth quarter of 2023. In the third quarter, real GDP increased 4.9%. Analysts expect the economy to grow by 0.7% to 1.9% for 2024 and 1.4% to 2.0% for 2025. 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 2023 was 3.6%, the same value as reported in 2022. Comparing the latest information, the unemployment rate for December 2023 was 3.7%, up from 3.5% in December 2022. Economists estimate that the unemployment rate will be between 4% and 4.5% in 2024 and then drop to 3.6% in 2025. Inflation – Consumer Price Index (CPI) The Consumer Price Index (CPI) is a measure of inflation. The CPI is also a measure that personally impacts most Americans. Unlike recent years, where the U.S. experienced low inflation, the annual rate of inflation accelerated in 2021 and 2022 to a near 40-year high. As a result of interest rate increases in 2022 and 2023, the percentage change (inflation rate) cooled. For 2023, the CPI was 4.1%, down from 8.0% in 2022. Comparing the latest information, the inflation rate for December 2023 was 3.4%, down from 6.5% in December 2022. High inflation rates mean that purchasing power is being degraded and the cost for goods and services are rising. Economists expect inflation to fall to between 2.3% and 3% in 2024 and 2.2% to 2.6% in 2025. The Federal Reserve’s target range for inflation is 2%. Housing and Auto Sales The housing market weakened during 2023 as housing starts and existing home sales declined due to interest rate increases. Housing shortages are still an issue, which has kept housing prices high. Many homeowners are locked into low mortgage rates creating low inventory. Analysts expect to see a reduction in housing starts in 2024 by 2.3% from 2023. Existing home sales are expected to increase as interest rates decline. For the auto industry, an estimated 15.5 million new vehicles were sold in 2023 compared to approximately 13.8 million units in 2022. Inventories are improving; and for 2024, forecasters estimate that U.S. auto sales could be 15.7 million units. The biggest issue for the auto industry post-pandemic was low inventory. This low inventory boosted used car values nationwide. During 2022 and 2023, however, used car prices started to fall as new car inventory began to stabilize and demand dropped. Used car prices dropped 15% in 2022 and 7% in 2023. Used car prices are expected to stabilize in 2024. State Economic Outlook According to economists, Virginia’s economic outlook is consistent with national trends with the economy showing signs of slowing growth for 2024. Virginia Unemployment According to the Virginia Employment Commission (VEC), the unemployment rate for the Commonwealth of Virginia for 2022 was 2.9%, down from 3.9% in 2021. Comparing the latest information, the unemployment rate REVENUE SUMMARY : 85 REVENUE SUMMARY for December 2023 was 2.7%, up from 2.6% in December 2022. State economists expect the unemployment rate to rise to 3.6% during FY 2025, which is consistent with the national outlook. State General Fund Revenues State General Fund revenues for FY 23 fell by 3.5%. State General Fund revenue projections for FY 25 and FY 26 are expected to increase by 7.89% and 2.87%. Sales tax collections are estimated to grow at 19.6% for FY 25 and 23.4% in FY 26. Other State Funds More than half of the State’s revenues are non-general fund revenues, which are designated funds earmarked for specific purposes. These funds include federal grants, institutional revenue, transportation funds, and Master Tobacco Settlement Agreement funds. Non-general fund revenues are expected to increase by 10.2% in 2024 and increase by 8.7% in 2025. Local Economic Outlook Like the U.S. and State economic outlooks, Montgomery County’s economic outlook is viewed with optimism. The County’s unique qualities and job base provide a strong foundation for sustained growth. Local employment rates are consistent with state and federal trends. According to the Virginia Employment Commission (VEC), the unemployment rate for Montgomery County for 2022 was 2.8%, down from 3.0% in 2021. Comparing the latest information, the unemployment rate for December 2023 was 2.6%, up from 2.4% in December 2022. Like the national and state trends, the local unemployment rate is still extremely low and will likely increase over FY 25. The ideal unemployment rate is around 3% to 5%. Mobile Homes 0.1% Merch Capital 0.0% Delinquent 3.1% Business F&F 3.2% Mach &Tools 2.3% Other 6.0% Sales Tax 9.3% Personal Prop 14.8% Real Estate 61.2% UUnnddeess iiggnnaatt eedd RR eevv eennuuee FFYY 22002255 AA pppprroovv eedd BBuuddggeett $$114466..22 MM ii ll lliioonn REVENUE SUMMARY : 86 REVENUE SUMMARY County Resources Resources within the County budget are classified as either designated or undesignated. • Designated Resources represent revenue accounts that are mandated for specific uses including: • Support from the State Compensation Board for constitutional officers, court fees, fees for services and programs; • Direct state aid for public assistance payments; • State and federal funds for schools; and • Support for human services programs. • Undesignated Resources fall into two categories: undesignated revenue and fund balance. Undesignated revenue represents dollars which may be used in the budget at the Board’s discretion. These include property taxes, sales taxes, and similar local sources of revenue. Total budgeted revenue for FY 25 is $254.6 million with $108.4 million considered designated. Of this designated amount, $87.6 million or 81% is earmarked for schools. Undesignated revenue dollars that may be used in the budget at the Board’s discretion total $146.2 million. Of this amount, $61.5 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 25 Local revenue growth is heavily dependent on property taxes, especially the real estate tax, which is the County’s single largest local revenue source. Real estate revenues (real property) represent 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 14% of the County’s undesignated revenue. Sales and Use Tax is the third largest local revenue source; it represents 9% of the County’s undesignated revenue. Taken together, these three revenue sources account for 83% of the County’s undesignated revenue and represent the bulk of revenue growth the County experiences on a yearly basis. FY 22 and FY 23 were dynamic years for County revenue. County revenue collections in total exceeded estimates in both years. In FY 23, total undesignated revenue collections exceeded estimates by $7 million. Areas of strong growth were found in delinquent tax collections $0.8 million, sales tax collections $1.8 million, interest earnings $3.3 million and $0.7 million in recordation taxes. All other categories of revenue exceeded estimates by $0.4 million. In FY 24, the County is still experiencing growth in current revenues that are above historical trends. The County’s interest rate on investments increased from 0.36% to 5% in 14 months; sales tax collections, delinquent taxes, and personal property collections including public service corporation taxes all remain strong. For FY 24, the County expects to exceed total undesignated revenue estimates by $4.6 million, with $2.4 million of the excess revenue in interest earnings. Most revenue categories are trending back to normal levels. With the Federal Reserve planning several interest rate reductions in 2024 and 2025, some of this additional revenue is likely to be one-time in nature. The County estimates that $3 million of the $4.6 million in additional FY 24 collections will be available for FY 25 expenditures. The chart shows a breakdown of the revenue by category: REVENUE SUMMARY : 87 REVENUE SUMMARY Category FY 24* Additional Revenue Over Estimate FY 25* Additional Base Revenue Available Real Estate 0.1 0.1 All PP Categories 0.7 0.7 Public Service Corporation 0.2 0.2 Delinquent Tax Collections 0.3 0.3 Sales Tax Collections 0.6 0.2 Interest 2.4 1.3 Total All Other Revenue Categories 0.3 0.2 Total 4.6 3.0 *Calculated in Millions Of the $4.6 million projected surplus in FY 24, $0.1 million is from additional real estate growth, $0.1 million is from additional motor vehicles growth, $0.5 million is from additional business furniture and fixtures growth, $0.1 million is from additional machinery and tools growth, $0.2 million is from changes to public service corporation revenues and $0.3 million is from delinquent property taxes. The County expects to retain all of these revenues for expenditure in FY 25. Sales tax collections remain strong. The County expects to collect an additional $0.6 million for FY 24 and retain $0.2 million for FY 25. The $0.4 million decrease in sales tax from the FY 24 estimated actual is due to a change in school age population estimates in the towns for FY 25. Interest earnings are up in FY 24 due to increased interest rates and provide $2.4 million in additional revenue over FY 24 estimates. The County expects to retain $1.3 million in interest earnings for FY 25, as interest rates are projected to decrease over FY 25. All other categories of revenue are expected to exceed FY 24 revenue estimates by $0.3 million. The County expects to retain $0.2 million of all other revenues in FY 25. Overall, the County is estimating a FY 25 base revenue increase of approximately $3.0 million. For FY 25, the County projects an increase of approximately $2.9 million in new undesignated revenue growth. This increase is made up of $1 million in new real estate construction, $1.4 million in personal property motor vehicles and all other personal property categories, $0.1 million in delinquent revenue, and $0.4 million in sales tax revenues. Total undesignated revenues are estimated to provide $5.9 million in new money for FY 25. General Fund designated revenues are estimated to increase by $0.7 million. Most of the designated increase ($0.5 million) is due to additional state funding increases for constitutional officers provided in FY 24 and annualized for FY 25. Total County General Fund revenue growth for FY 25 is expected to be $6.6 million before any real estate tax rate increase. The FY 25 budget includes a 5-cent real estate tax rate increase from 70 cents to 75 cents. This tax increase adds $6 million in additional real estate revenue to address operational needs. Total revenue growth with the increased real estate tax rate provides $12.6 million in new revenue to address operational needs for FY 25. Real Estate Revenue Real estate values are based on the actual assessed value as of January 1, 2023, and estimated increases for new construction. Based on building permit data, from January 1, 2023 to January 1, 2024, assessed values are expected to increase $192 million. Growth from January 1, 2024 to January 1, 2025, is estimated at $132 million. Real estate values totaled $12.1 billion for the CY 23 land book, including land use. The CY 24 land book is estimated to be $12.3 billion. The CY 25 land book is estimated at $12.4 billion. Total real estate revenues are REVENUE SUMMARY : 88 REVENUE SUMMARY estimated at $87.1 million which is $7 million more than the FY 24 estimate. Real Estate Values Personal Property Personal property tax collections are based on the 2023 tax book, which is the most recent documentation of assessment values. From this data, the 2024 values are estimated. In addition, prior year collection rates are used as predictors of future year collections. The rate of collection in FY 23 and FY 24 is used to estimate the rate of collection in FY 25. 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 25 estimated taxes on motor vehicles total $21.0 million; business furniture and fixtures total $4.7 million, and computer equipment total $0.5 million. Taxes on motor vehicles are estimated to grow by $1.3 million over the FY 24 estimate. Business furniture and fixtures personal property revenue is expected to grow by $0.7 million, while personal computer equipment revenue is expected to stay flat. In total, personal property revenue categories are expected to provide $2.0 million in growth. Personal Property (Motor Vehicles) 66..4499 66..6677 66..8833 66..99 77..1166 77..1199 77..2244 77..33 77..55 77..77 77..88 77..99 88..77 88..88 88..99 99..11 1122..11 1122..33 1122..44 0 2 4 6 8 10 12 14 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025BBiilllliioonnss CCaalleennddaarr YYeeaarr RReeaall EEssttaattee VVaalluueess $0 $5 $10 $15 $20 $25 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25MMiilllliioonnss FFiissccaall YYeeaarr REVENUE SUMMARY : 89 REVENUE SUMMARY Auto Sales New car registrations for CY 2023 were up 17% compared to CY 2022, while new truck registrations were down 22%. This resulted in a net increase in new vehicle registrations of 16%, as 373 more vehicles were purchased in 2023 as compared to 2022. Montgomery County First Quarter 2022 Second Quarter 2022 Third Quarter 2022 Fourth Quarter 2022 Total Car Registrations 403 575 658 579 2,215 Truck Registrations 13 15 16 6 50 Total Registration 416 590 674 585 2,265 Montgomery County First Quarter 2023 Second Quarter 2023 Third Quarter 2023 Fourth Quarter 2023 Total % Inc. Car Registrations 625 700 617 657 2,599 17% Truck Registrations 7 12 10 10 39 -22% Total Registration 632 712 627 667 2,638 16% Source: Virginia Automotive Dealers Association (vada.com) 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 23, the County collected $13 million and estimated $13 million for FY 24. For FY 25, the County is estimating $13.6 million, which is $0.6 million more than the FY 24 budget. Other Categories of Undesignated Revenue Historically, the County’s other undesignated revenues grow at a modest level annually. For FY 25, all other categories of undesignated revenue are expected to increase by $2.3 million. Based on new valuations provided by the State Corporation Commission, Public Service Corporation Taxes are increasing $0.2 million; the real estate tax rate increase adds an additional $0.1 million to Public Service Corporation taxes. The County expects machinery and tools revenues to increase $0.1 million. Delinquent taxes are estimated to increase by $0.4 million based on trend and aircraft taxes are expected to stay flat. Due to changes in interest rates, the County’s interest on savings is increasing $1.3 million. All other categories of undesignated revenue in total are estimated to increase by $0.2 million. FY 07 $7,093,880 FY 08 $7,333,314 FY 09 $7,205,999 FY 10 $6,885,153 FY 11 $7,184,055 FY 12 $7,639,848 FY 13 $7,986,545 FY 14 $7,939,087 FY 15 $8,467,926 FY 16 $8,857,514 FY 17 $9,048,892 FY 18 $9,423,190 FY 19 $9,489,392 FY 20 $10,013,089 FY 21 $10,701,631 FY 22 $12,443,543 FY 23 $12,997,571 FY 24 $12,947,491 FY 25 $13,588,174 REVENUE SUMMARY : 90 REVENUE SUMMARY 22..22 22..11 22..22 22..11 22..11 22..11 22..22 22..22 22..33 22..44 22..66 22..77 22..99 33..11 33..11 33..11 33..11 33..22 33..33 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 2244 FFYY 2255MMiilllliioonnssMachinery 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 18 years, revenue collections were relatively flat with only slight growth over the past 10 fiscal years. The County estimates $3.2 million in collections for FY 24. The FY 24 estimate has been set at $3.3 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 $1.0 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. 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..00 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 2244 FFYY 2255CCoolllleeccttiioonnss ((iinn mmiilllliioonnss))FFiissccaall YYeeaarr REVENUE SUMMARY : 91 REVENUE SUMMARY 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 $5,492,047 in new funding for general school operational needs. No additional new state funding is included for Constitutional Officers and their staff for FY 25. County Tax Rates The FY 25 budget increases the real estate tax rate from last year’s approved rate of 70 cents to 75 Cents. This represents a 5-cent tax rate increase. All tax rates are per $100 of assessed value. Real Estate Tax Rates As the graph denotes, the FY 25 budget increases the real estate tax rate from 70 cents to 75 cents. This is a 5-cent tax rate increase from the previous tax rate of 70 cents. Real Estate Tax Rates Fund Balance No General Fund balance dollars have been used to balance the FY 25 budget. County Tax Rates FY 24 FY 25 Real Estate Tax $0.70/100 $0.75/100 Personal Property $2.55/100 $2.55/100 Machinery & Tools $1.82/100 $1.82/100 Merchants Capital -- Mobile Homes $0.70/100 $0.75/100 74 63 71 71 74 75 87 89 89 89 89 89 89 89 89 89 89 70 75 FY 07 FY 08 FY 09 FY 10 FY 11 FY 12 FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21 FY 22 FY 23 FY 24 FY 25 REVENUE SUMMARY : 92 REVENUE SUMMARY Reserve Funds Reserve funds are dollars set aside that are either not required for expenditure in the current year or are ear- marked for a specific future purpose. Why Do We Need Reserve Funds? The financial health of a locality is determined based on its “operating position,” which refers to three factors: • The County’s ability to balance the budget using current revenue (not using fund balance in the operating budget). • The County’s ability to maintain reserves for emergencies (establishing reserve funds for specific purposes). • The County’s ability to maintain sufficient cash to pay expenses on a timely basis (ensuring an adequate level of cash flow reserves). Why Shouldn’t We Use Reserve Money to Balance the Budget? These funds are “non-recurring.” The use of these funds can only be for items that do not require expenditures in future years (one-time-only expenses). These funds cannot be used for salary increases, additional personnel, or program expansion that recurs in future years. For example, if $1,000,000 of reserve monies were used in the budget to cover salaries, the next year there would be $1,000,000 worth of costs and $1,000,000 less money. The County’s independent financial advisors have recommended a policy of maintaining undesignated fund balance between 10% and 12% of operating revenue. 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 $27 million or 11% of the total FY 25 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. REVENUE SUMMARY : 93 REVENUE SUMMARY 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 2025 REVENUE SUMMARY, APPENDIX A Revenue Estimates 97 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% GGEENNEERRAA LL FFUUNNDD GENERAL PROPERTY TAXES REAL ESTATE PROPERTY TAX (DEC)38,694,875 38,580,072 39,950,497 43,448,228 3,497,731 9% REAL ESTATE PROPERTY TAX (JUNE)39,143,791 39,818,211 40,168,000 43,640,287 3,472,287 9% PERSONAL PROPERTY TAX MOTOR VEHICLES 13,400,668 14,344,224 14,969,443 16,224,846 1,255,403 8% PERSONAL PROPERTY TAX RELIEF MOTOR VEHICLES 4,754,279 4,754,279 4,754,279 4,754,279 - 0% PERSONAL PROPERTY BUSINESS FURN & FIXTURES 3,818,922 3,875,276 4,030,402 4,721,950 691,548 17% PERSONAL PROPERTY COMPUTER EQUIPMENT 533,452 520,405 522,393 537,281 14,888 3% PERSONAL PROPERTY MOBILE HOMES TAX 186,827 185,156 145,467 155,565 10,098 7% AIRCRAFT TAX 86,302 120,716 122,121 127,265 5,144 4% MACHINERY & TOOLS TAX 3,230,777 3,096,366 3,176,668 3,318,013 141,345 4% MERCHANTS CAPITAL TAX 1,504,545 1,504,283 - - - - PUBLIC SERVICE CORP TAXES RE & PP (DEC)1,224,260 996,413 1,019,120 1,202,058 182,938 18% PUBLIC SERVICE CORP TAXES RE (JUNE)1,214,753 578,080 1,008,173 1,193,922 185,749 18% DELINQUENT PROP TAX 2,760,502 3,126,597 3,000,000 3,400,000 400,000 13% ROLLBACK TAXES 15,000 6 15,000 15,000 - 0% PRE-PAID & OTHER PROPERTY TAXES - 796,753 - - - - PENALTY ALL PROP TAX 500,000 731,501 600,000 600,000 - 0% INTEREST ALL PROP TX 300,000 484,459 400,000 400,000 - 0% ADMIN FEE-DELINQ TP 81,000 10,794 81,000 81,000 - 0% SUBTOTAL GENERAL PROPERTY TAXES 111,449,953 113,523,590 113,962,563 123,819,694 9,857,131 9% OTHER LOCAL TAXES 02 412101 LOCAL SALES AND USE TAX 11,153,109 12,997,571 12,947,491 13,588,174 640,683 5% 02 412201 CONSUMER UTILITY TAX 699,000 692,295 688,000 697,000 9,000 1% 02 412202 CONSUMER UTILITY TAX - 177 18,000 18,010 18,000 18,000 - 0% 02 412401 TELECOMMUNICATIONS TAX 716,000 710,795 708,000 675,000 (33,000) -5% 02 412501 UTILITY LICENSE TAX 18,000 16,903 18,000 18,000 - 0% 02 412503 CONSUMPTION TAX 106,000 101,209 102,000 100,000 (2,000) -2% 02 412504 CONSUMPTION TAX - 177 6,000 6,196 6,000 6,000 - 0% 02 412601 MOTOR VEHICLE LICENSE 800,000 823,904 855,000 855,000 - 0% 02 412701 BANK STOCK TAX 40,000 48,960 40,000 49,000 9,000 23% 02 412801 RECORDATION TAX 876,000 1,324,180 876,000 876,000 - 0% 02 412802 ADDITIONAL TAX ON DEEDS 224,000 442,263 224,000 224,000 - 0% 02 412901 TRANSIENT OCCUPANCY TAX 20,000 57,575 41,000 65,000 24,000 59% 02 412902 TRANSIENT OCCUPANCY TAX - 177 80,000 88,660 93,000 79,000 (14,000) -15% 02 412905 MEALS TAX 230,000 269,421 251,000 309,000 58,000 23% SUBTOTAL OTHER LOCAL TAXES 14,986,109 17,597,942 16,867,491 17,559,174 691,683 4% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET Page 1 98 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET OTHER UNDESIGNATED REVENUE 02 413305 LAND TRANSFER FEE 2,400 2,265 2,400 2,400 - 0% 02 414101 COURT FINES & FORFEITURES 50,000 39,134 29,000 45,000 16,000 55% 02 415102 INTEREST ON CHECKING 142,553 3,399,299 2,778,499 4,039,890 1,261,391 45% 02 415201 RENTAL OF PROPERTY 171,984 171,984 171,984 171,984 - 0% 02 415207 SALE OF SURPLUS/SALVAGE - 14,784 - - - - 02 416608 RETURNED CHECK - 2,529 - - - - 02 419108 RECOVERED COSTS - 205,798 - - - - 02 422103 MOTOR VEHICLE CARRIER TAX 129,000 129,740 129,740 105,000 (24,740) -19% 02 422105 MOBILE HOME TITLING TAX 65,000 46,332 82,000 47,000 (35,000) -43% 02 422109 4% CAR RENTAL TAX 45,000 45,602 45,000 49,000 4,000 9% 02 422112 PYMNT IN LIEU OF TX-PARKS 53,000 61,640 57,000 61,640 4,640 8% 02 412910 CIGARETTE TAX 103,402 65,604 200,000 340,000 140,000 70% 02 422120 GAMES OF SKILL - - - - - - 02 433295 MINERAL ROYALTIES - - - - - - SUBTOTAL OTHER UNDESIGNATED REVENUE 762,339 4,184,711 3,495,623 4,861,914 1,366,291 39% GENERAL FUND BALANCE 02 451203 (TO)FROM UNDESIGNATED FUND BAL 21,433,240 5,000,000 - - - - 02 451205 (TO)FROM DESIG FUND BALANCE 2,864,870 - - - - - SUBTOTAL GENERAL FUND BALANCE 24,298,110 5,000,000 - - - - TOTAL UNDESIGNATED REVENUE 151,496,511 140,306,243 134,325,677 146,240,782 11,915,105 9% DESIGNATED RESOURCES BOARD OF SUPERVISORS 02100 419108 RECOVERED COSTS - 100 - - - - COUNTY ADMINISTRATION 02110 419108 RECOVERED COSTS 38,000 32,030 31,000 31,000 - 0% 02115 424401 STATE EMS GRANTS 14,757 - 15,000 - (15,000) -100% 02115 419108 RECOVERED COSTS 15,000 7,149 100,000 - (100,000) -100% COUNTY ATTORNEY 02120 419108 RECOVERED COSTS - - - - - - Page 2 99 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET FINANCIAL SERVICES 02130 419108 RECOVERED COSTS 70,000 87,769 75,000 85,000 10,000 13% INSURANCE 02132 419108 RECOVERED COSTS 14,578 20,231 - - - - INFORMATION TECHNOLOGY 02140 419108 RECOVERED COSTS - - - - - - 02140 413316 TECHNOLOGY FEES - - 22,000 22,000 - 0% COMMISSIONER OF REVENUE-COMP 02150 423100 SHARED EXPENSES 261,933 260,946 270,064 328,861 58,797 22% ASSESSMENT - COUNTY 02152 413304 LAND USE APPLICATION FEE 1,800 2,289 1,800 1,800 - 0% 02152 419108 RECOVERED COSTS - 200 - - - - TREASURER - COMP BD 02160 423100 SHARED EXPENSES 241,051 238,256 247,718 337,291 89,573 36% TREASURER - COLLECTIONS 02162 416010 FEES 24,000 21,120 24,000 24,000 - 0% ELECTORAL BOARD 02170 419108 RECOVERED COSTS - 1,684 - - - - 02170 423100 SHARED EXPENSES 114,158 103,506 116,471 109,680 (6,791) -6% INTERNAL SERVICES 02180 415212 MILEAGE - - - - - - 02180 415209 PROCEEDS FROM RESALE - - - - - - 02180 415211 SALE OF PHOTOCOPIES - - - - - - 02180 419108 RECOVERED COSTS - - - - - - Page 3 100 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 02180 419107 GARAGE CHARGES INTERNAL - - - - - - 02180 419111 VEHICLE MAINTENANCE - - - - - - 02180 419112 CANTEEN FUND - - - - - - COMMONWEALTH ATTORNEY 02200 416011 J&D DELINQUENT COLLECTIONS 1,417 504 1,417 1,417 - 0% 02200 416012 GENERAL DISTRICT BBURG DEL COLLECTIONS 1,371 - 1,371 1,371 - 0% 02200 416013 GENERAL DISTRICT CBURG DEL COLLECTIONS 36,022 12,219 6,022 6,022 - 0% 02200 416014 CIRCUIT COURT DELINQUENT COLLECTIONS 48,916 19,248 23,916 39,063 15,147 63% 02200 424401 DOMESTIC VIOLENCE - 14,526 - - - - 02200 419104 CONFISCATIONS 742 868 - - - - 02200 423100 SHARED EXPENSES 853,218 836,537 903,149 998,468 95,319 11% 02200 419108 RECOVERED COSTS - 483 - - - - 02200 423200 COMMONWEALTH ATT'Y FEES 8,428 5,695 8,428 8,428 - 0% 022005 424401 VICTIM WITNESS GRANT - - 210,674 195,527 (15,147) -7% 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 - 14,070 - 15,000 15,000 - GENERAL DISTRICT COURT 02220 414204 COURTHOUSE MAINTENANCE FEES - - - - - - 02221 419108 RECOVERED COSTS - 360 - - - - JUVENILE AND DOMESTIC RELATIONS COURT 02230 419108 RECOVERED COSTS - - - - - - CIRCUIT COURT CLERK 02250 416010 FEES 47,600 27,921 47,600 47,600 - 0% 02250 410107 JURY FEES - - - - - - 02250 419108 RECOVERED COSTS 12,000 15,096 12,000 12,000 - 0% 02250 423100 SHARED EXPENSES 584,943 568,713 614,987 626,953 11,966 2% SHERIFF - COMP BOARD Page 4 101 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 02310 419108 RECOVERED COSTS - 5,518 - - - - 02310 423100 SHARED EXPENSES 4,994,412 4,947,194 5,379,350 5,667,134 287,784 5% 02310 424415 LOCAL JAIL BLOCK GRANT 139,074 110,000 139,074 139,074 - 0% SHERIFF - COUNTY 02320 412301 E-911 TAX - - - - - - 02320 414200 COURTHOUSE SECURITY FEE 155,000 166,223 150,000 165,000 15,000 10% 02320 414206 JAIL FEES 8,000 4,239 5,015 5,015 - 0% 02320 414207 JAIL - NONCONSECUTIVE DAYS 50 - - - - - 02320 414208 DNA FEE 500 754 500 700 200 40% 02320 415103 INTEREST ON SAVINGS 140 35 25 25 - 0% 02320 416010 FEES 4,137 4,137 4,137 4,137 - 0% 02320 419104 CONFISCATIONS 3,711 4,341 - - - - 02320 419105 JAIL INMATE TELEPHONE 7,000 48,201 37,500 47,500 10,000 27% 02320 419106 INMATE MEDICAL REIMBURSEMENT 800 1,712 - - - - 02320 419108 RECOVERED COSTS 103,000 113,619 103,000 103,000 - 0% 02320 419114 PRISONER/BOARDING 800 1,400 1,000 1,400 400 40% 02320 419115 FINGERPRINTING 800 1,023 800 800 - 0% 02320 419123 HEM DRUG TESTING 7,000 1,991 7,000 2,000 (5,000) -71% 02320 419124 HEM MONITORING 30,000 38,569 37,500 20,000 (17,500) -47% 02320 419125 HEM CONNECTION 2,500 358 500 500 - 0% 02320 414209 BACKGROUND 33,250 34,153 36,000 36,000 - 0% 02320 424404 FEDERAL CONFISCATIONS - 13,178 - - - - 02320 424460 WIRELESS 911 - - - - - - 02324 419108 RECOVERED COSTS 10,000 11,151 - - - - 02323 416158 DONATIONS - - - - - - FIRE AND RESCUE 02330 419108 RECOVERED COSTS - 50,717 - - - - 02330 416158 DONATIONS - - - - - - FIRE AND EMS 023320 424401 EMS STATE GRANTS - - - 15,000 15,000 - 023320 419108 RECOVERED COSTS - - - 100,000 100,000 - ANIMAL CARE AND ADOPTION 023401 416158 DONATIONS 174,109 407,219 130,582 130,582 - 0% 023401 413100 FEES 98,500 89,649 88,500 72,500 (16,000) -18% 023401 416165 PRIVATE GRANTS - - - - - - Page 5 102 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 023401 419108 RECOVERED COSTS - - - - - - ANIMAL CONTROL 02340 413100 ANIMAL LICENSES - - - - - - 02340 413101 DOG & CAT STERILIZATION - 1,597 - - - - GENERAL SERVICES 02400 414204 COURTHOUSE MAINTENANCE FEES 40,000 24,186 22,500 25,000 2,500 11% 02400 414205 HHS MAINTENANCE FEES 11,665 14,700 16,800 16,800 - 0% 02400 419108 RECOVERED COSTS 171,379 176,365 171,379 171,379 - 0% 02400 419110 HEALTH & HUMAN SVCS UTILITIES 81,330 78,927 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 5,700 120 - 120 120 - 02410 424407 LITTER CONTROL GRANT 16,450 53,524 41,061 33,000 (8,061) -20% ENGINEERING/ENVIRONMENTAL SVC 02400 413308 BUILDING PERMITS 103,771 158,866 108,980 158,980 50,000 46% 02400 413309 OCCUPANCY PERMITS 950 1,050 950 950 - 0% 02400 413310 ELECTRICAL PERMITS 24,620 30,541 24,620 29,620 5,000 20% 02400 413311 MECHANICAL PERMITS 15,800 18,888 15,800 18,800 3,000 19% 02400 413312 PLUMBING PERMITS 15,340 19,327 15,340 19,340 4,000 26% 02400 413323 MANUFACTURED HOUSING PERMITS 6,000 8,838 7,500 7,500 - 0% 02400 413325 REINSPECTION PERMITS 1,320 3,140 3,000 3,000 - 0% 02420 413324 SOIL EROSION PERMITS 24,970 24,304 24,970 24,970 - 0% 02420 419108 RECOVERED COSTS - - - - - - 024290 413317 LAND DISTURBANCE FEE - - - - - - 024290 413327 STORMWATER FEES 21,385 13,040 6,450 6,450 - 0% CHILDREN'S SERVICES ACT 02510 419108 RECOVERED COSTS - 32,860 - - - - 02510 424445 CHILDREN'S SERVICES ACT 1,377,764 1,325,909 1,162,784 1,162,784 - 0% Page 6 103 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET HUMAN SERVICES 02520 419458 CSA ADMINISTRATION 12,000 - 12,000 12,000 - 0% 02520 416158 DONATIONS - 19,879 - - - - 25202 433107 R.S.V.P. GRANT 56,043 42,032 - - - - 25205 413300 USER FEES - - - - - - 25205 419108 RECOVERED COSTS - 2,985 - - - - 25205 416156 FLOYD CONTRIBUTION - - - - - - 25205 424412 VJCCCA GRANT 49,392 49,393 49,392 49,392 - 0% SOCIAL SERVICES 02540 419108 RECOVERED COSTS 70,000 227,602 70,000 70,000 - 0% 02540 424102 PUBLIC ASSISTANCE PAYMENTS 6,186,984 5,826,464 6,110,984 6,074,177 (36,807) -1% 02540 434402 FEDERAL PASS THROUGH 93,444 48,383 93,444 132,521 39,077 42% PARKS AND RECREATION 27001 415201 PROPERTY RENTAL 3,830 6,060 5,000 6,000 1,000 20% 27001 419108 RECOVERED COSTS - 3,430 - - - - 27002 416010 ADULT EDUCATION FEES 1,000 325 1,000 1,000 - 0% 27004 416010 SWIMMING POOL FEES 72,000 75,227 75,000 75,000 - 0% 27005 416010 SENIOR EDUCATION FEES 500 5,980 3,000 3,000 - 0% 27006 416010 ATHLETIC FEES 34,600 32,644 34,600 34,600 - 0% 27007 416010 COMMUNITY RECREATION FEES - - - - - - 27008 416010 SENIOR TOUR FEES 16,500 9,423 16,500 11,500 (5,000) -30% 27009 416010 OUTDOOR RECREATION FEES 8,000 6,312 8,000 6,000 (2,000) -25% 27010 416010 SPECIAL PROGRAMS 500 - 500 500 - 0% 27011 416010 SUMMER FEES 28,700 59,860 28,700 48,700 20,000 70% 27012 416158 FUNDRAISING - - - - - - 27014 416168 SCHOLARSHIP 500 1,000 500 500 - 0% 27016 416010 MEADOWBROOK SENIOR PROGRAMS - - - - - - REGIONAL LIBRARY 02710 415211 SALE OF PHOTOCOPIES 14,221 19,764 18,000 18,000 - 0% 02710 416010 SALE OF PASSPORTS 25,205 32,625 26,000 33,000 7,000 27% 02710 416151 LIBRARY FINES 154 154 - - - - 02710 416152 LIBRARY FEES 4,263 4,819 3,750 3,750 - 0% 02710 416156 FLOYD CONTRIBUTION 83,888 94,198 83,888 83,888 - 0% 02710 416159 BLACKSBURG CONTRIBUTION 15,000 15,002 15,000 15,000 - 0% Page 7 104 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 02710 416160 CHRISTIANSBURG CONTRIBUTION 15,000 15,067 15,000 15,000 - 0% 02710 419108 RECOVERED COSTS 3,320 4,265 - - - - 02710 424409 STATE LIBRARY GRANT 245,376 279,960 281,314 333,628 52,314 19% 02710 416158 DONATIONS 45,027 45,753 - - - - PLANNING & GIS 02800 413307 REZONING AND SUBDIVISION PERMT 5,447 15,560 5,447 5,447 - 0% 02800 413314 SITE PLAN REVIEW 7,500 3,203 7,500 7,500 - 0% 02801 413315 ZONING PERMIT 11,980 8,275 11,980 11,980 - 0% 02800 413316 TECHNOLOGY FEE 22,000 20,796 - - - - 02800 413340 SUBDIVISION REVIEW MAJOR PRE 1,050 - 1,050 1,050 - 0% 02800 413333 SUBDIVISON REVIEW MAJOR 1,625 1,260 1,625 1,625 - 0% 02800 413334 SUBDIVISION REVIEW MINOR 1,825 1,560 1,825 1,825 - 0% 02800 413335 SUBDIVISION REVIEW BL 1,500 930 1,500 1,500 - 0% 02800 416161 SALE OF MAPS, ORDINANCES 500 65 500 500 - 0% 02800 413301 AUTOMOBILE GRAVEYARD LICENSE - 3,300 - - - - 02800 419108 RECOVERED COSTS 3,273 7,938 - - - - ECONOMIC DEVELOPMENT 02810 419108 RECOVERED COSTS - - - - - - 02810 424500 GOVERNOR'S OPPORTUNITY - - - - - - OTHER AGENCIES 02910 422113 EXTENSION OFFICE REIMBURSEMENT - - - - - - 02910 WIRELESS 911 REVENUE - - - - - - 02910 419108 RECOVERED COSTS - - - - - - SPECIAL CONTINGENCIES 029601 419108 STATE SCHOOL REVENUE(DEFERRED $)- - - - - - TOTAL DESIGNATED 17,255,308 17,356,573 17,568,563 18,249,454 680,891 4% TTOOTTAA LL GGEENNEERRAA LL FFUUNNDD RREESS OOUURRCCEESS 116688,,775511,,881199 115577,,666622,,881166 115511,,889944,,224400 116644,,449900,,223366 1122,,559955,,999966 88%% LLAAWW LLIIBBRRAARRYY 03 415102 INTEREST ON INVESTMENTS 1,000 80 1,000 1,000 - 0% 03 416010 FEES 14,000 8,192 14,000 14,000 - 0% 03 451204 FUND BALANCE 2,600 - 2,600 2,600 - 0% Page 8 105 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET TTOOTTAA LL LLAAWW LLIIBBRRAARRYY 1177,,660000 88,,227722 1177,,660000 1177,,660000 -- 00%% SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD LOCAL DESIGNATED RESOURCES 09 415201 RENTS 50,000 19,498 50,000 50,000 - 0% 09 416121 TUITION - PRIVATE SOURCES - - - - - - 09 416202 SPECIAL FEES - 8,395 - - - - 09 416125 TRANSPORTATION OF PUPILS 25,000 59,968 25,000 25,000 - 0% 09 418128 REIMBURSEMENTS - AFTER SCHOOL PROGRAM 300,000 127,207 300,000 300,000 - 0% 09 418129 REIMBURSEMENTS - PAYROLL 75,000 366,206 75,000 75,000 - 0% 09 418301 OTHER REBATES AND REFUNDS 65,135 56,330 50,000 50,000 - 0% 09 418302 E-RATE UNIVERSAL SERVICE DISCOUNTS 234,000 234,000 158,938 158,938 - 0% 09 418910 INSURANCE ADJUSTMENTS 327,430 344,891 - - - - 09 418992 RECOVERED COSTS 55,000 4,290 60,000 60,000 - 0% 09 418993 DONATIONS 164,327 171,519 - - - - 09 440405 OTHER STATE AID 56,086 1,031,125 - - - - 09 418994 BENEFITS OTHER STATE AGENCIES - - - - - - 09 418905 SALE OF SUPPLIES 5,000 45,302 5,000 5,000 - 0% 09 418908 SALE OF SCHOOL BUSES 5,000 2,748 5,000 5,000 - 0% 09 418909 SALE OF EQUIPMENT 3,500 - 3,500 3,500 - 0% 09 418992 OTHER FUNDS - 11,000 - - - - 09 419126 RESTITUTION - 672 - - - - 09 419127 REIMBURSEMENTS HR 5,000 18,220 - - - - 09 419129 REIMBURSEMENTS OTHER - 320 - - - - 09 419101 TUITION-OTHER LOCALITY - - - - - - SUBTOTAL LOCAL DESIGNATED RESOURCES 1,370,478 2,501,691 732,438 732,438 - 0% DESIGNATED STATE REVENUE 09 422111 STATE RECORDATION TAX - - - - - - STATE SOQ 09 424201 STATE SALES TAX 14,759,385 15,907,224 15,868,933 15,000,194 (868,739) -5% 09 424202 BASIC STATE AID - SOQ 31,265,281 27,488,472 27,804,976 37,161,877 9,356,901 34% 09 424204 REMEDIAL SUMMER - - - - - - 09 424205 FOSTER CARE - - - - - - 09 424207 GIFTED EDUCATION SOQ 303,957 300,876 303,089 345,384 42,295 14% 09 424208 REMEDIAL EDUCATION SOQ 768,183 760,396 765,988 926,505 160,517 21% 09 424210 TEXTBOOKS 731,598 724,181 729,507 877,932 148,425 20% Page 9 106 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 09 424212 SPECIAL EDUCATION SOQ 3,277,213 3,243,990 3,267,846 4,095,263 827,417 25% 09 424217 VOCATIONAL EDUCATION SOQ 442,120 437,638 440,856 751,072 310,216 70% 09 424221 FICA INSTRUCTIONAL SOQ 1,751,900 1,734,140 1,752,403 2,050,373 297,970 17% 09 424267 ENGLISH-2ND LANGUAGE 313,483 343,423 374,243 532,970 158,727 42% 09 424222 GROUP LIFE 121,583 120,350 121,235 142,539 21,304 18% 09 424225 RETIREMENT 4,089,608 4,048,149 4,088,941 4,407,753 318,812 8% SUBTOTAL STATE SOQ 57,824,311 55,108,839 55,518,017 66,291,862 10,773,845 19% INCENTIVE PROGRAMS 09 424276 EDUCATIONAL TECHNOLOGY 570,000 544,000 570,000 570,000 - 0% 09 AT RISK MONIES 852,157 1,111,701 951,534 1,464,120 512,586 54% 09 COMPENSATION SUPPLEMENT 1,797,651 1,782,117 4,060,886 - (4,060,886) -100% 09 VA PRESCHOOL INITIATIVE 846,391 1,311,585 851,227 1,170,166 318,939 37% 09 NO LOSS FUNDING - - 985,512 - (985,512) -100% 09 COMMUNITY ADD ON FUNDING - - - - - - 09 SUPPLEMENTAL FUNDING - - 2,522,824 409,947 (2,112,877) -84% 09 EARLY READING SPECIALISTS - - 46,977 - (46,977) -100% 09 HOLD HARMLESS - 1,886,008 - - - - SUBTOTAL INCENTIVE PROGRAMS 4,066,199 6,635,411 9,988,960 3,614,233 (6,374,727) -64% STATE CATEGORICAL 09 440220 OTHER CATEGORICAL - - - - - - 09 440261 VIRTUAL ADVANCE PLACEMENT - - - - - - 09 424246 SPECIAL EDUCATION HOMEBOUND 20,399 31,806 32,124 35,986 3,862 12% 09 424247 SPECIAL EDUCATION HOSPITAL 571,252 580,619 536,712 576,819 40,107 7% 09 440259 SPECIAL EDUCATION FOSTER CARE - - - - - - 09 440248 SPECIAL EDUCATION REGL - - - - - - SUBTOTAL STATE CATEGORICAL 591,651 612,425 568,836 612,805 43,969 8% LOTTERY FUNDED PROGRAMS 09 424205 FOSTER CARE 173,233 212,976 222,996 136,902 (86,094) -39% 09 424211 ISAEP/GED FUNDING 16,465 16,405 16,405 16,405 - 0% 09 424218 VOCATIONAL EDUCATION 161,538 129,198 182,336 185,136 2,800 2% 09 424210 TEXTBOOKS - - - - - - 09 424223 ALGEBRA READINESS SOL 103,174 100,887 103,027 145,271 42,244 41% 09 424228 READING INTERVENTION 353,927 243,785 209,725 253,675 43,950 21% 09 424265 AT RISK 764,125 31,181 666,443 1,244,750 578,307 87% 09 424272 ALTERNATIVE EDUCATION 172,853 345,706 189,202 168,280 (20,922) -11% 09 424273 SUPP SUPPORT - - - - - - 09 424275 REDUCE K-3 CLASSES 890,456 868,972 874,824 1,011,435 136,611 16% 09 424281 AT RISK FOUR YEAR OLDS - - - - - - Page 10 107 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 09 424290 TEACHER MENTOR 7,209 3,833 2,963 3,156 193 7% 09 424416 PROJECT GRADUATION REGIONAL - - - - - - 09 INFRASTRUCTURE AND OPERATIONS PER PUPIL 2,240,816 - 2,213,860 2,250,605 36,745 2% 09 PROJECT GRADUATION/SENIOR YEAR 12,936 12,936 12,936 12,057 (879) -7% 09 440400 NATIONAL BOARD CERTIFICATION 32,500 35,000 - - - - 09 440233 LOTTERY - 2,210,022 - - - - 09 440234 BENEFIT/OSA - 19,979 - - - - 09 440243 OSF CADR 975,040 - - - - - 09 440253 VOC EQUIP - 69,725 - - - - 09 440248 SPECIAL EDUCATION REGL 255,849 276,998 241,434 557,439 316,005 131% 09 440336 STEM 55,480 125,000 - - - - 09 440379 TSC 530,000 - - - - - SUBTOTAL LOTTERY FUNDED PROGRAMS 6,745,601 4,702,603 4,936,151 5,985,111 1,048,960 21% DEFERRED STATE REVENUE 09 DEFERRED STATE REVENUE - - - - - - SUBTOTAL DEFERRED STATE REVENUE - - - - - - SUBTOTAL STATE DESIGNATED REVENUE 69,227,762 67,059,278 71,011,964 76,504,011 5,492,047 8% DESIGNATED FEDERAL REVENUE 09 433108 FEMA - - - - - - 09 433201 ADULT BASIC EDUCATION - - - - - - 09 433202 FAMILY LITERACY/CHAPTER I 1,805,325 2,089,103 1,805,325 1,746,571 (58,754) -3% 09 433205 ESEA IV-C 111,974 15,256 111,974 136,956 24,982 22% 09 433206 GAPS EDUCATION - - - - - - 09 433208 FOREST RESERVE FUNDS 2,500 23,642 2,500 2,500 - 0% 09 433209 JOB PARTNERSHIP TR. ACT - - - - - - 09 433211 MEDICAID REIMBURSEMENTS 182,031 393,719 160,000 160,000 - 0% 09 433212 TITLE III 41,931 45,930 41,931 50,773 8,842 21% 09 433214 HOMELESS FUNDING 44,000 72,925 44,000 44,000 - 0% 09 433215 FEDERAL STIMULUS FUNDING 3,294,677 3,694,138 - - - - 09 433216 ARRA84.386 - - - - - - 09 433217 ARRA84.389 - - - - - - 09 433218 ARRA84.391 - - - - - - 09 433219 SPECIAL EDUCATION-P.L. 94-141 2,080,733 2,680,394 2,076,833 2,381,437 304,604 15% 09 433224 VOCATIONAL EDUC-CATEGORICAL 169,951 171,872 169,951 182,032 12,081 7% 09 433226 EESA PL 98-377 TITLE II 299,804 314,312 299,804 313,985 14,181 5% 09 433228 DRUG FREE SCHOOL PAYMENTS - - - - - - 09 433219 SPED PRSCH 53,967 40,890 53,967 55,552 1,585 3% 09 433290 OTHER FEDERAL FUNDS-DQE - 530,000 - - - - Page 11 108 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET 09 433234 DETENTION HOME READING PROGRAM 27,100 12,945 - - - - 09 433354 HEALTHWKFR 151,307 151,307 - - - - 09 434377 SIG 258,230 49,518 - - - - SUBTOTAL FEDERAL DESIGNATED 8,523,530 10,285,951 4,766,285 5,073,806 307,521 6% TRANSFERS (TO) FROM OTHER FUNDS 09 451100 TRANSFER FROM GENERAL FUND 59,992,579 53,884,025 58,429,986 61,539,657 3,109,671 5% TOTAL TRANSFERS 59,992,579 53,884,025 58,429,986 61,539,657 3,109,671 5% TTOOTTAA LL SS CCHHOOOOLL OOPPEERRAATTIINNGG FFUUNNDD RREESS OOUURRCCEESS 113399,,111144,,334499 113333,,773300,,994455 113344,,994400,,667733 114433,,884499,,991122 88,,990099,,223399 77%% SS CCHHOOOOLL NNUUTTRRIITTIIOONN FFUUNNDD 11 416124 NUTRITION RECEIPTS 2,056,931 694,880 2,236,586 2,380,553 143,967 6% 11 416126 NUTRITION PRE - 1,316,117 - - - - 11 416126 NUTRITION FEES - - - - - - 11 418999 MISC FEES - 214,420 - - - - 11 424215 STATE AID SCHOOL FOOD PROGRAM 66,543 117,728 60,988 107,295 46,307 76% 11 433213 FEDERAL AID-SCH FOOD PROGRAM 3,351,742 3,259,409 2,907,436 3,189,274 281,838 10% 11 451500 FUND BALANCE 107,406 - - - - - 11 415102 INTEREST - 30,710 - - - - TTOOTTAA LL SS CCHHOOOOLL NNUUTTRRIITTII OONN FFUUNNDD 55,,558822,,662222 55,,663333,,226644 55,,220055,,001100 55,,667777,,112222 447722,,111122 99%% SS CCHHOOOOLL CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD 19 451100 TRANSFER FROM GENERAL FUND 3,074,868 3,074,868 2,350,864 2,987,730 636,866 27% 19 TRANSFER FROM DEBT SERVICE FUND - - - - - - 19 415108 INTEREST - - - - - - 19 OTHER REVENUE/FUND BALANCE - - - - - - TTOOTTAA LL SS CCHHOOOOLL CC AAPPIITTAALL PPRROOJJ EECCTTSS FFUUNNDD 33,,007744,,886688 33,,007744,,886688 22,,335500,,886644 22,,998877,,773300 663366,,886666 2277%% CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD 12 451110 TRANSFER FROM GENERAL FUND 15,926,343 15,926,343 3,735,864 4,372,730 636,866 17% 12 TRANSFER FROM DEBT SERVICE FUND - - - - - - 12 415108 INTEREST - - - - - - 12 419108 RECOVERED COSTS - - - - - - TTOOTTAA LL CC OO UUNNTTYY CC AAPPIITTAALL PP RROOJJ EECCTTSS FFUUNNDD 1155,,992266,,334433 1155,,992266,,334433 33,,773355,,886644 44,,337722,,773300 663366,,886666 1177%% Page 12 109 FY 23 REVISED FY 23 FY 24 FY 25 ESTIMATE REALIZED ESTIMATE ESTIMATE $% CCOOUUNNTTYY OOFF MMOONNTTGGOOMMEERRYY ,, VV IIRRGGIINNIIAA FFIISS CCAALL YY EEAA RR 22002255 RREEVV EENNUUEE EESS TTIIMMAATTEESS FROM FY 24 BUDGET INC/(DEC) FY 25 BUDGET DDEEBBTT SS EERRVV IICC EE FFUUNNDD 18 415107 OTHER INTEREST - - - - - - 18 419108 QSCB2 INTEREST SUBSIDY 1,347,447 1,273,220 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 35,576 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 - - 1,116,160 498,048 (618,112) -55% 18 451100 TRANSFER FROM GENERAL FUND 25,749,065 25,841,665 22,700,165 22,700,165 - 0% TTOOTTAA LL DDEEBBTT SS EERRVV IICC EE FFUUNNDD 2277,,777711,,662255 2277,,774455,,660011 2255,,883388,,888855 2255,,222200,,777733 ((661188,,111122)) --22%% EEDDAA 451110 TRANSFER FROM GENERAL FUND 380,000 308,936 380,000 380,000 - 0% TTOOTTAA LL EEDDAA 338800,,000000 330088,,993366 338800,,000000 338800,,000000 -- 00%% TTOOTTAA LL RREESS OOUURRCCEESS AALLLL FFUUNNDDSS ((IINNCC LLUUDDIINNGG TTRRAANNSS FFEERRSS ))336600,,661199,,222266 334444,,009911,,004466 332244,,336633,,113366 334466,,999966,,110033 2222,,663322,,996677 77%% IINNTTEERRFFUUNNDD TTRRAANNSS FFEERRSS ((110055,,553311,,551155)) ((9999,,444444,,449977)) ((8888,,000055,,553399)) ((9922,,338888,,994422)) ((44,,338833,,440033)) 55%% GGRRAANNDD TTOOTTAALL AALLLL FFUUNNDDSS ((EEXX CCLLUUDDIINNGG IINNTTEERRFFUUNNDD TTRRAA NNSS FFEERRSS ))225555,,008877,,771111 224444,,664466,,554488 223366,,335577,,559977 225544,,660077,,116611 1188,,224499,,556644 88%% Page 13 APPROVED BUDGET FOR FISCAL YEAR 2025 REVENUE SUMMARY, APPENDIX B Financial Policies REVENUE SUMMARY : 113 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 : 114 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 2025 EXPENDITURE PLANS MONTGOMERY COUNTY, VIRGINIA Revenue Sharing Board of Supervisors County Administrator VOTERS Revenue Sharing REVENUE SHARING : 117 REVENUE SHARING : 118 REVENUE SHARING Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Refunds $207,000 $205,934 $227,000 $227,000 $- $227,000 $- TOTAL EXPENDITURES $207,000 $205,934 $227,000 $227,000 $- $227,000 $- REVENUE BY CLASSIFICATION Adjustment for Revenue Refunds $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $207,000 $205,934 $227,000 $227,000 $- $227,000 $- TOTAL REVENUES $207,000 $205,934 $227,000 $227,000 $- $227,000 $- REVENUE SHARING : 119 REVENUE SHARING About Payments to the City of Radford as part of a revenue sharing agreement between the County and the City are budgeted here. Payments are equal to 27.5% of all revenue collected in the 177 Corridor and are made semiannually to the City of Radford. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • No Notable Base Budget Adjustments Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Board of Supervisors Board of Supervisors VOTERS BOARD OF SUPERVISORS : 121 BOARD OF SUPERVISORS : 122 BOARD OF SUPERVISORS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Board of Supervisors $282,655 $262,049 $283,793 $288,995 $5,000 $293,995 $10,202 TOTAL EXPENDITURES $282,655 $262,049 $283,793 $288,995 $5,000 $293,995 $10,202 EXPENDITURES BY CLASSIFICATION Personal Services $174,275 $156,204 $175,413 $187,150 $- $187,150 $11,737 Operations & Maintenance $108,380 $105,845 $108,380 $101,845 $5,000 $106,845 $(1,535) Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $282,655 $262,049 $283,793 $288,995 $5,000 $293,995 $10,202 REVENUE BY CLASSIFICATION Local Recovered Costs $- $100 $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $100 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $282,655 $261,949 $283,793 $288,995 $5,000 $293,995 $10,202 TOTAL REVENUES $282,655 $262,049 $283,793 $288,995 $5,000 $293,995 $10,202 BOARD OF SUPERVISORS : 123 BOARD OF SUPERVISORS About There are seven members of the Montgomery County Board of Supervisors, each elected from one of the seven geographic districts. The Board of Supervisors serves as the County’s legislative arm, with both administrative and legislative responsibilities. Terms are for four years; 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, hires the County Administrator and County Attorney, and adopts the County’s comprehensive land use plan and related ordinances. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $6,535 in base telecommunication funds have been transferred from the Board of Supervisors to Information Technology for FY 25. This transfer creates a decrease of ($6,535) in base funds in the Board’s budget for 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. • $5,000 is Added for a BoardDocs Agenda Management Software Upgrade – $5,000 in additional funding is added in FY 25 to cover the increase cost to upgrade the County’s BoardDocs Agenda Management software license. This upgrade will allow expanded use and capacity for other boards and commissions to utilize the software. MONTGOMERY COUNTY, VIRGINIA County Administration Administration Management and Budget Board of Supervisors VOTERS COUNTY ADMINISTRATION : 125 Public Relations & Comm. Engagement Human Resources Assistant County Administrator/CFO County Administrator COUNTY ADMINISTRATION : 126 COUNTY ADMINISTRATION Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Administration $1,006,011 $971,874 $1,087,404 $1,126,819 $5,000 $1,131,819 $44,415 Emergency Services $1,672,822 $1,683,619 $2,530,849 $- $- $- $(2,530,849) Human Resources $707,991 $486,574 $533,682 $559,785 $245,404 $805,189 $271,507 Management and Budget $365,365 $324,588 $386,805 $392,884 $4,500 $397,384 $10,579 Public Rel. & Comm. Engagement $408,698 $401,696 $396,123 $418,930 $78,359 $497,289 $101,166 TOTAL EXPENDITURES $4,160,887 $3,868,350 $4,934,863 $2,498,418 $333,263 $2,831,681 $(2,103,182) EXPENDITURES BY CLASSIFICATION Personal Services $3,396,154 $3,374,969 $4,517,252 $2,348,757 $118,763 $2,467,520 $(2,049,732) Operations & Maintenance $622,433 $335,373 $413,611 $149,661 $214,500 $364,161 $(49,450) Capital Outlay $142,300 $158,007 $4,000 $- $- $- $(4,000) TOTAL EXPENDITURES $4,160,887 $3,868,350 $4,934,863 $2,498,418 $333,263 $2,831,681 $(2,103,182) REVENUE BY CLASSIFICATION Local Recovered Costs $53,000 $39,178 $131,000 $31,000 $- $31,000 $(100,000) State EMS Grants $14,757 $- $15,000 $- $- $- $(15,000) TOTAL DESIGNATED REVENUE $67,757 $39,178 $146,000 $31,000 $- $31,000 $(115,000) TOTAL UNDESIGNATED REVENUE $4,093,130 $3,829,172 $4,788,863 $2,467,418 $333,263 $2,800,681 $(1,988,182) TOTAL REVENUES $4,160,887 $3,868,350 $4,934,863 $2,498,418 $333,263 $2,831,681 $(2,103,182) COUNTY ADMINISTRATION : 127 COUNTY ADMINISTRATION About County Administration includes Administration, Human Resources, Management and Budget, and Public Relations & Community Engagement. The County Administrator, appointed by and accountable to the Board of Supervisors, leads County operations. Administration The County Administrator guides and directs the day-to-day operations of County government under the authority of the Board of Supervisors and has ultimate responsibility for all phases of local government. The County Administrator is responsible for recommending policies and implementing programs for the Board of Supervisors, and for ensuring compliance with federal, state and local laws. Emergency Services The Emergency Services Department coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response 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. Beginning in FY 25, Emergency Services has been moved and combined into a newly created Fire and EMS Division. Information on the Fire and EMS (formerly Emergency Services) budget can be found under tab 332 Fire & EMS. Human Resources Human Resources develops, recommends and interprets human resources policies for employees. Recruitment, selection, retention efforts and employee training programs, along with compensation and benefit programs, are managed through this office. The office also handles employee events, wellness initiatives including an on-site health clinic, worker’s compensation, 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 Relations & Community Engagement The Public Relations and Community Engagement Office serves as a communication link between County departments, residents, the news media and other groups. The office manages and publishes print and digital content related to external and internal communications. The office maintains the County’s website, posts to social media, produces podcasts, shares news releases, and captures videos and photos. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 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 : 128 COUNTY ADMINISTRATION Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Administration 7 7 0 Emergency Services 24 0 -24 Human Resources 4.8 5 0.2 Management and Budget 3 3 0 Public Rel. & Comm. Engagement 4 5 1 TOTAL 42.8 20 -22.8 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Transfer of the Emergency Services Department to a New Fire and EMS Division – In order to ensure effective EMS response to all citizens, the County began a career staffed agency in FY 22. For better operational efficiency, the Emergency Services Department, which provides leadership, management and oversight of the Montgomery County Fire and EMS Department, has been transferred from the County Administration Division to a new and separate Fire and EMS Division. Therefore, $248,737 in operation and maintenance expenses, $115,000 in designated revenue, and 24 FTEs are transferred from County Administration to Fire and EMS. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,651 in base utility funds have been transferred from Emergency Services to General Services for FY 25. Additionally, $17,562 in base telecommunication funds have been transferred from County Administrator ($1,703), Public Relations & Community Engagement ($5,151), Human Resources ($359), and Emergency Services ($10,349) to Information Technology for FY 25. These transfers create a decrease of ($19,213) in base funds in the County Administration budget for FY 25. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. COUNTY ADMINISTRATION : 129 COUNTY ADMINISTRATION Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • $5,000 is Added for the Employee Engagement Committee – $5,000 in additional funding is added in FY 25 to the County Administration Department to increase the budget for the Employee Engagement Committee (EEC). The additional funding is needed based on rising costs for events the EEC puts together for Montgomery County employees, such as the county picnic, public service recognition week, and breakfast with Santa. • $70,000 is Added for the Service Awards Program – $70,000 in additional funding is added in FY 25 to the Human Resources Department to support changes to the service awards program. The Board voted in FY 24 to increase the award amounts given to Montgomery County employees for years of service. This increase in funding is added to support the new increased award amounts. • $5,000 is Added for Employee Functions – $5,000 in additional funding is added in FY 25 to the Human Resources Department to increase the budget for employee functions. The additional funding is needed based on rising costs associated with functions the Human Resources Department puts on for Montgomery County employees, such as the employee health fair, the annual health assessment, and the employee luncheon. • $125,000 is Added for Employee Retention and Development – $125,000 in additional funding is added in FY 25 to the Human Resources Department for employee retention and development. Montgomery County offers a tuition reimbursement program for County employees. This increase in funds is needed to cover tuition costs as well as provide funding for other developmental opportunities such as certifications, leadership series, training, and conferences. • $45,404 is Added to Convert One Part-time Classified HR Generalist into One Full-time Classified HR Generalist (0.20 FTE) – $45,404 and 0.20 FTE are added in FY 25 to the Human Resources Department to convert a 0.80 FTE part-time classified HR Generalist into a full-time classified HR Generalist. As County staffing levels continue to grow, the number of requests, such as disability claims, workers compensation cases, and FMLA cases, have increased. Converting this part-time position to full-time will allow the Human Resources Department to address and handle the increase of personnel requests in a more timely manner. • $1,000 is Added for Printing and Binding – $1,000 in additional funding is added in FY 25 to the Management and Budget Department for printing and binding. The Management and Budget Department’s base operating budget includes $5,500 to cover the cost of printing the County’s budget and CIP documents. Estimated costs for printing the documents have increased to $6,500, requiring an additional $1,000. • $3,500 is Added for Training – $3,500 in additional funding is added in FY 25 to the Management and Budget Department for training. Training for budget staff ensures staff are equipped to handle the continually growing budget needs of the County. The Management and Budget Department has $1,000 budgeted to cover training for 3 employees. Additional funding will help adequately support staff training needs. COUNTY ADMINISTRATION : 130 COUNTY ADMINISTRATION • $5,000 is Added for Professional Services – $5,000 in additional funding is added in FY 25 to the Public Relations & Community Engagement Department for web development. Currently, there is no dedicated position in the County to perform the technical web development work that is needed to upkeep the County website. Based on prior web development work that has been contracted out, $5,000 is required to contract out specific issues and projects that occur to the website that require an elevated skillset and understanding of web development. • $69,099 is Added for a Multimedia Specialist (One FTE) – $69,099 and one FTE are added in FY 25 to the Public Relations & Community Engagement Department. As the County continues to grow, Public Relations & Community Engagement staff are recording, livestreaming, and producing more media for the County. The addition of a Multimedia Specialist will allow the Public Relations & Community Engagement Department to live stream Board and Commission meetings more frequently, stay more current on website updates, and assist with more requests, such as graphic designs, from County departments. • $4,260 is Added to Reclassify One Full-time Position – $4,260 in additional funding is added in FY 25 to the Public Relations & Community Engagement Department to reclassify one Multimedia Producer position. The position has been assigned more responsibilities and tasks with no change in position classification. The reclassification will better align classification and compensation with staff roles and responsibilities. MONTGOMERY COUNTY, VIRGINIA County Attorney Board of Supervisors VOTERS County Attorney COUNTY ATTORNEY : 131 COUNTY ATTORNEY : 132 COUNTY ATTORNEY Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT County Attorney $473,536 $450,645 $462,310 $471,268 $- $471,268 $8,958 TOTAL EXPENDITURES $473,536 $450,645 $462,310 $471,268 $- $471,268 $8,958 EXPENDITURES BY CLASSIFICATION Personal Services $384,755 $384,595 $421,243 $430,719 $- $430,719 $9,476 Operations & Maintenance $88,781 $66,050 $41,067 $40,549 $- $40,549 $(518) Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $473,536 $450,645 $462,310 $471,268 $- $471,268 $8,958 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $473,536 $450,645 $462,310 $471,268 $- $471,268 $8,958 TOTAL REVENUES $473,536 $450,645 $462,310 $471,268 $- $471,268 $8,958 COUNTY ATTORNEY : 133 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 24 Approved FTE FY 25 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $518 in base telecommunication funds have been transferred from the County Attorney to Information Technology for FY 25. This transfer creates a decrease of ($518) in base funds in the County Attorney budget for 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 Finance Board of Supervisors County Administrator VOTERS Finance Finance Purchasing FINANCE : 135 Assistant County Administrator/CFO FINANCE: 136 FINANCE Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Finance $997,804 $985,206 $1,043,404 $1,259,930 $13,000 $1,272,930 $229,526 Purchasing $184,181 $183,968 $205,683 $214,178 $3,864 $218,042 $12,359 TOTAL EXPENDITURES $1,181,985 $1,169,173 $1,249,087 $1,474,108 $16,864 $1,490,972 $241,885 EXPENDITURES BY CLASSIFICATION Personal Services $974,495 $966,351 $1,021,597 $1,247,008 $3,864 $1,250,872 $229,275 Operations & Maintenance $206,515 $202,315 $227,490 $227,100 $13,000 $240,100 $12,610 Capital Outlay $975 $508 $- $- $- $- $- TOTAL EXPENDITURES $1,181,985 $1,169,173 $1,249,087 $1,474,108 $16,864 $1,490,972 $241,885 REVENUE BY CLASSIFICATION Local Recovered Costs $70,000 $87,769 $75,000 $85,000 $- $85,000 $10,000 TOTAL DESIGNATED REVENUE $70,000 $87,769 $75,000 $85,000 $- $85,000 $10,000 TOTAL UNDESIGNATED REVENUE $1,111,985 $1,081,405 $1,174,087 $1,389,108 $16,864 $1,405,972 $231,885 TOTAL REVENUES $1,181,985 $1,169,173 $1,249,087 $1,474,108 $16,864 $1,490,972 $241,885 FINANCE: 137 FINANCE About Finance is responsible for ensuring the integrity of public funds by developing and monitoring compliance with internal controls and financial policies and procedures. The division is responsible for payroll, accounts payable, risk management, and purchasing. Finance also provides County Administration with financial reports and performs billing, collection and customer service for the Public Service Authority (PSA). The division also provides financial services to the Economic Development Authority (EDA), the Metropolitan Planning Organization (MPO), the Montgomery County Regional Tourism program, the New River Valley Emergency Communications Regional Authority (911 Authority), and the Montgomery Blacksburg Christiansburg (MBC) Development Corporation. Finance The Finance Department maintains accounting records related to the County’s financial system and prepares and distributes monthly expenditure reports. Finance also processes invoices for payment, payroll, and all state, federal and IRS earnings-related forms. In addition, the Finance Department performs billing, collection and customer service functions for the Public Service Authority. Purchasing The Purchasing Department supports County departments by providing procurement services and guidance. Formal invitations for bid and requests for proposal are developed, issued and awarded in accordance with the Virginia Public Procurement Act. Purchase orders are issued upon award of the solicitations. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 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 24 Approved FTE FY 25 Approved FTE Change Finance 8 9 1 Purchasing 2 2 0 TOTAL 10 11 1 FINANCE: 138 FINANCE Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $10,000 is added to Finance’s base fee revenue for FY 25. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $390 in base telecommunication funds have been transferred from Finance to Information Technology for FY 25. This transfer creates a decrease of ($390) in base funds in the Finance budget for FY 25. • Base FTE Increase – A Senior Accountant position, one FTE, was added to the Finance department off- cycle during FY 24. The new position was added to ensure adequate staffing levels within the department to cover new responsibilities associated with the Opioid Abatement Program. The total cost of this position is $117,920, which has been added to the base budget for FY 25. The total number of FTEs in the Finance Department is now 11, which is an increase of 1 FTE. 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. • $13,000 is Added to Cover Professional Services Fee Increases – $13,000 in additional funding is added in FY 25 to the Finance Department for professional services. Professional Services, including audit and actuarial fees, increase each year, with audit fees increasing 7% in FY 24. This increased funding will allow the County to maintain financial advisory, actuarial and audit services from reputable firms. • $3,864 is Added to Reclassify One Full-time Position – $3,864 in additional funding is added in FY 25 to reclassify one Purchasing Technician position. The position has been assigned more responsibilities and tasks with no change in position classification. The responsibilities are more complex than what has been required of the position in the past. The reclassification will better align classification and compensation with staff roles and responsibilities. MONTGOMERY COUNTY, VIRGINIA Insurance Board of Supervisors County Administrator VOTERS Finance Insurance INSURANCE : 139 Assistant County Administrator/CFO INSURANCE : 140 INSURANCE Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Insurance $230,695 $205,760 $237,256 $238,556 $12,500 $251,056 $13,800 TOTAL EXPENDITURES $230,695 $205,760 $237,256 $238,556 $12,500 $251,056 $13,800 EXPENDITURES BY CLASSIFICATION Personal Services $14,600 $17,356 $18,986 $20,286 $- $20,286 $1,300 Operations & Maintenance $216,095 $188,404 $218,270 $218,270 $12,500 $230,770 $12,500 Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $230,695 $205,760 $237,256 $238,556 $12,500 $251,056 $13,800 REVENUE BY CLASSIFICATION Local Recovered Costs $14,578 $20,231 $- $- $- $- $- TOTAL DESIGNATED REVENUE $14,578 $20,231 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $216,117 $185,529 $237,256 $238,556 $12,500 $251,056 $13,800 TOTAL REVENUES $230,695 $205,760 $237,256 $238,556 $12,500 $251,056 $13,800 INSURANCE : 141 INSURANCE About Insurance coverage for County buildings and their contents at replacement cost value, risk management consulting services and liability insurance for County officials are paid from this division. 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. • $12,500 is Added for Insurance Premium Increases – $12,500 in additional funding has been added in FY 25 to cover the cost of insurance premium increases. This increase is based on actual premiums in FY 24 and anticipated increases for FY 25. MONTGOMERY COUNTY, VIRGINIA Information Technology Board of Supervisors County Administrator VOTERS Information Technology INFORMATION TECHNOLOGY : 143 Assistant County Administrator INFORMATION TECHNOLOGY : 144 INFORMATION TECHNOLOGY Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Information Technology $2,536,109 $2,088,256 $2,463,808 $2,624,302 $131,310 $2,755,612 $291,804 TOTAL EXPENDITURES $2,536,109 $2,088,256 $2,463,808 $2,624,302 $131,310 $2,755,612 $291,804 EXPENDITURES BY CLASSIFICATION Personal Services $1,111,150 $946,826 $1,236,992 $1,306,622 $- $1,306,622 $69,630 Operations & Maintenance $1,213,519 $941,988 $952,316 $1,074,064 $119,510 $1,193,574 $241,258 Capital Outlay $211,440 $199,442 $274,500 $243,616 $11,800 $255,416 $(19,084) TOTAL EXPENDITURES $2,536,109 $2,088,256 $2,463,808 $2,624,302 $131,310 $2,755,612 $291,804 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- Technology Fee $- $- $22,000 $22,000 $- $22,000 $- TOTAL DESIGNATED REVENUE $- $- $22,000 $22,000 $- $22,000 $- TOTAL UNDESIGNATED REVENUE $2,536,109 $2,088,256 $2,441,808 $2,602,302 $131,310 $2,733,612 $291,804 TOTAL REVENUES $2,536,109 $2,088,256 $2,463,808 $2,624,302 $131,310 $2,755,612 $291,804 INFORMATION TECHNOLOGY : 145 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 FY23 Actual FY24 Projected FY25 Projected Work Order Tickets Closed 2,729 3,115 3,115 Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $90,864 in base telecommunication funds have been transferred from the Board of Supervisors ($6,535), County Administration ($17,562), County Attorney ($518), Finance ($390), INFORMATION TECHNOLOGY : 146 INFORMATION TECHNOLOGY Treasurer’s Office ($1,335), Registrar’s Office ($48), Sheriff’s Office – Compensation Board ($1,917), Sheriff’s Office – County ($28,684), Animal Care and Adoption Center ($2,418), General Services ($25,810), Human Services ($720), Parks and Recreation ($771), Planning and GIS ($1,387) and Economic Development ($2,769) to Information Technology for FY 25. This transfer creates an increase of $90,864 in base funds in the Information Technology budget for 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. • $60,000 is Added for Software Maintenance Service Contract Increases – $60,000 in additional funding is added in FY 25 to cover increases in software maintenance service contracts. $45,000 is included to cover the license increase for Microsoft. In FY 24, renewal for the Microsoft licensing included a true-up that increased costs significantly. The additional funding covers the increase in licensing costs. $15,000 is also included to cover the license increases for GovSense and Oracle Net Suite for hosting and maintaining the County’s permitting and land management software. • $30,000 is Added for Telecommunications – $30,000 in additional funding is added in FY 25 to cover telecommunication costs. Telecommunication costs were consolidated in the IT budget for FY 25. Based on actual expenses in FY 23 and projected expenses for FY 24 and FY 25, $30,000 in additional funding is required to cover expenses. • $29,510 is Added for Professional Services – $29,510 in additional funding is added in FY 25 for professional services. Beginning in FY 24, the Local Election Security Standards requires that systems with high security categorization conduct penetration testing annually. Systems with high security categorization in the county include Voter Registrar devices and other systems that contain personally identifiable information. The County contracts with Assura to conduct testing assessments of systems to identify weaknesses and vulnerabilities that create opportunities for threats to compromise the system. Based on FY 24 costs, $29,510 is required for penetration testing. • $11,800 is Added for Computer Costs for New Positions – $11,800 in additional funding is added in FY 25 to cover the costs of providing computer hardware for new employees added to the FY 25 budget. Note: $210,000 is included in the FY 25 capital budget to address future infrastructure issues. These funds are located in the County Capital tab at the end of the budget document. MONTGOMERY COUNTY, VIRGINIA Commissioner of the Revenue - Compensation Board Commissioner of the Revenue VOTERS Compensation Board COMMISSIONER OF THE REVENUE : 147 COMMISSIONER OF THE REVENUE : 148 COMMISSIONER OF THE REVENUE Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Commissioner of the Revenue $661,441 $647,885 $788,181 $974,857 $3,864 $978,721 $190,540 TOTAL EXPENDITURES $661,441 $647,885 $788,181 $974,857 $3,864 $978,721 $190,540 EXPENDITURES BY CLASSIFICATION Personal Services $656,366 $643,291 $783,106 $969,782 $3,864 $973,646 $190,540 Operations & Maintenance $5,075 $4,594 $5,075 $5,075 $- $5,075 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $661,441 $647,885 $788,181 $974,857 $3,864 $978,721 $190,540 REVENUE BY CLASSIFICATION State Shared Expenses $261,933 $260,946 $270,064 $328,861 $- $328,861 $58,797 TOTAL DESIGNATED REVENUE $261,933 $260,946 $270,064 $328,861 $- $328,861 $58,797 TOTAL UNDESIGNATED REVENUE $399,508 $386,939 $518,117 $645,996 $3,864 $649,860 $131,743 TOTAL REVENUES $661,441 $647,885 $788,181 $974,857 $3,864 $978,721 $190,540 COMMISSIONER OF THE REVENUE : 149 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 FY23 Actual FY24 Projected FY25 Projected Process Virginia Individual Tax Returns and Tax Declarations 2,125 2,125 2,125 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Commissioner of the Revenue 8 11 3 TOTAL 8 11 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Compensation Board Revenue Adjustments – A total of $58,797 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 24 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 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, a prorated 2% increase December COMMISSIONER OF THE REVENUE : 150 COMMISSIONER OF THE REVENUE 1, 2023 that is annualized for a full year in FY 25, and funds to support 3 additional tax technician position (3 FTEs). • Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $46,436 annually to support 3 additional tax technicians. The total cost of these positions is $163,823, which has been added to the base budget for FY 25. Local funds cover the remaining costs of $117,387. The total number of FTEs in the Commissioner’s compensation board budget is now 11, which is an increase of 3 FTE. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • $3,864 is Added to Reclassify One Full-time Position – $3,864 in additional funding is added in FY 25 to reclassify one Tax Supervisor position to a Senior Tax Supervisor. The position has been assigned more responsibilities and tasks with no change in position classification. In addition, during FY 24 this position went from supervising 2 full-time employees to supervising 7 full-time employees. The reclassification will better align classification and compensation with staff roles and responsibilities. MONTGOMERY COUNTY, VIRGINIA Commissioner of the Revenue VOTERS Assessments Assessments Land Use ASSESSMENTS : 151 Commissioner of the Revenue - Assessments ASSESSMENTS : 152 ASSESSMENTS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Assessments $551,252 $538,528 $465,832 $478,521 $- $478,521 $12,689 Land Use $3,900 $3,549 $3,900 $- $- $- $(3,900) TOTAL EXPENDITURES $555,152 $542,077 $469,732 $478,521 $- $478,521 $8,789 EXPENDITURES BY CLASSIFICATION Personal Services $479,552 $466,620 $398,930 $407,719 $- $407,719 $8,789 Operations & Maintenance $68,932 $68,789 $70,802 $70,802 $- $70,802 $- Capital Outlay $6,668 $6,667 $- $- $- $- $- TOTAL EXPENDITURES $555,152 $542,077 $469,732 $478,521 $- $478,521 $8,789 REVENUE BY CLASSIFICATION Land Use Application Fee $1,800 $2,289 $1,800 $1,800 $- $1,800 $- Recovered Costs $- $200 $- $- $- $- $- TOTAL DESIGNATED REVENUE $1,800 $2,489 $1,800 $1,800 $- $1,800 $- TOTAL UNDESIGNATED REVENUE $553,352 $539,588 $467,932 $476,721 $- $476,721 $8,789 TOTAL REVENUES $555,152 $542,077 $469,732 $478,521 $- $478,521 $8,789 ASSESSMENTS : 153 ASSESSMENTS About The Assessment division is responsible for maintaining real estate ownership records, including transfers of ownership recorded in the Circuit Court Clerk’s Office, assessing the value of real property, administering the land use program, and mapping of real property. The County provides 100% of the funding since real estate and personal property assessments are a primary focus of this division. Assessing The Assessing Department, which reports to the Commissioner of the Revenue, maintains real estate ownership records, assesses the value of real property, issues the real estate land book annually, administers the land use program, and mapping of real property. This department also administers the County’s real estate tax relief programs for veterans and the elderly and disabled. Land Use The Land Use program provides for the deferral of real estate taxes on real estate that qualifies for agricultural, horticultural and forestry uses. It processes new and renewal applications, validates information provided on the applications, and calculates use values per crop yields and soil classifications. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Assist Elderly, Disabled and Veterans with Tax Returns 1,038 1,050 1,050 Business Tax Assessments 5,418 5,500 5,500 Updated Real Estate Records 39,493 40,000 40,500 Identify Qualified Land Use Program Parcels 1,718 1,750 1,750 Taxable Vehicle Assessments 85,404 88,500 88,500 Assess Supplemental Proration Bills and Corrections 11,313 14,000 14,000 Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 ASSESSMENTS : 154 ASSESSMENTS cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Adjustment – In the past, Land Use used to be a separate County office with its own operating budget. For better operational efficiency and effectiveness in the Commissioner’s office, the Land Use budget has been consolidated with the Department of Assessment budget beginning in FY25. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Treasurer - Compensation Board Treasurer VOTERS Compensation Board TREASURER - COMPENSATION BOARD : 155 TREASURER - COMPENSATION BOARD : 156 TREASURER - COMPENSATION BOARD Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Treasurer $542,949 $516,078 $539,502 $841,464 $- $841,464 $301,962 TOTAL EXPENDITURES $542,949 $516,078 $539,502 $841,464 $- $841,464 $301,962 EXPENDITURES BY CLASSIFICATION Personal Services $542,949 $516,078 $539,502 $841,464 $- $841,464 $301,962 Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $542,949 $516,078 $539,502 $841,464 $- $841,464 $301,962 REVENUE BY CLASSIFICATION State Shared Expenses $241,051 $238,256 $247,718 $337,291 $- $337,291 $89,573 TOTAL DESIGNATED REVENUE $241,051 $238,256 $247,718 $337,291 $- $337,291 $89,573 TOTAL UNDESIGNATED REVENUE $301,898 $277,821 $291,784 $504,173 $- $504,173 $212,389 TOTAL REVENUES $542,949 $516,078 $539,502 $841,464 $- $841,464 $301,962 TREASURER - COMPENSATION BOARD : 157 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 FY23 Actual FY24 Projected FY25 Projected State Tax Payments Processed 1,998 1,998 1,998 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Treasurer 6 11 5 TOTAL 6 11 5 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Compensation Board Revenue Adjustments – A total of $89,573 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 24 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 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, a prorated 2% increase December TREASURER - COMPENSATION BOARD : 158 TREASURER - COMPENSATION BOARD 1, 2023 that is annualized for a full year in FY 25, and funds to support 5 additional tax technician positions (5 FTEs). • Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $78,161 annually to support 5 additional tax technicians. The Treasurer has elected to only fill one of these positions and move 4 County funded positions from Collections to the Compensation board budget. The total number of FTEs in the Treasurer’s compensation board budget is now 11, which is an increase of 5 FTE. There is a reduction of 4 FTEs in the Collections Division. The net increase in positions between both divisions is 1 FTE. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Treasurer - Collections Treasurer VOTERS Collections TREASURER - COLLECTIONS : 159 TREASURER - COLLECTIONS : 160 TREASURER - COLLECTIONS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Treasurer-Collections $489,238 $479,591 $532,966 $309,555 $- $309,555 $(223,411) TOTAL EXPENDITURES $489,238 $479,591 $532,966 $309,555 $- $309,555 $(223,411) EXPENDITURES BY CLASSIFICATION Personal Services $351,975 $339,922 $373,071 $150,995 $- $150,995 $(222,076) Operations & Maintenance $137,263 $139,669 $159,895 $158,560 $- $158,560 $(1,335) Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $489,238 $479,591 $532,966 $309,555 $- $309,555 $(223,411) REVENUE BY CLASSIFICATION DMV Stop Fees $24,000 $21,120 $24,000 $24,000 $- $24,000 $- TOTAL DESIGNATED REVENUE $24,000 $21,120 $24,000 $24,000 $- $24,000 $- TOTAL UNDESIGNATED REVENUE $465,238 $458,471 $508,966 $285,555 $- $285,555 $(223,411) TOTAL REVENUES $489,238 $479,591 $532,966 $309,555 $- $309,555 $(223,411) TREASURER - COLLECTIONS : 161 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 FY23 Actual FY24 Projected FY25 Projected Real Estate Tax Bills Issued 79,884 80,139 80,139 Personal Property Bills Issued 66,740 69,029 69,029 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Treasurer-Collections 6 2 -4 TOTAL 6 2 -4 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,335 in base telecommunication funds have been transferred from the Treasurer’s Office to Information Technology for FY 25. This transfer creates a decrease of ($1,335) in base funds in the Treasurer’s budget for FY 25. • Base FTE Decrease – As part of the FY 24 Compensation Board Reconciliation, the state provided TREASURER - COLLECTIONS : 162 TREASURER - COLLECTIONS $78,161 annually to support 5 additional tax technicians. The Treasurer has elected to only fill one of these positions and move 4 County funded positions from collections to the Compensation board budget. The total number of FTEs in the Treasurer’s compensation board budget is now 11, which is an increase of 5 FTE. There is a reduction of 4 FTEs in the Collections Division. The net increase in positions between both divisions is 1 FTE. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Electoral Board / Director of Elections Electoral Board Director of Elections ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 163 ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 164 ELECTORAL BOARD/DIRECTOR OF ELECTIONS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Electoral Brd./Dir. of Elections $1,215,819 $1,153,323 $616,381 $718,261 $82,446 $800,707 $184,326 TOTAL EXPENDITURES $1,215,819 $1,153,323 $616,381 $718,261 $82,446 $800,707 $184,326 EXPENDITURES BY CLASSIFICATION Personal Services $483,373 $444,685 $492,549 $594,477 $73,896 $668,373 $175,824 Operations & Maintenance $91,097 $97,509 $113,832 $123,784 $8,550 $132,334 $18,502 Capital Outlay $641,349 $611,129 $10,000 $- $- $- $(10,000) TOTAL EXPENDITURES $1,215,819 $1,153,323 $616,381 $718,261 $82,446 $800,707 $184,326 REVENUE BY CLASSIFICATION Local Recovered Costs $- $1,684 $- $- $- $- $- State Shared Expenses $114,158 $103,506 $116,471 $109,680 $- $109,680 $(6,791) TOTAL DESIGNATED REVENUE $114,158 $105,190 $116,471 $109,680 $- $109,680 $(6,791) TOTAL UNDESIGNATED REVENUE $1,101,661 $1,048,133 $499,910 $608,581 $82,446 $691,027 $191,117 TOTAL REVENUES $1,215,819 $1,153,323 $616,381 $718,261 $82,446 $800,707 $184,326 ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 165 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, and testing all voting equipment and electronic poll books; providing registered voters with a voter notice; and preparing and conducting fair elections per the Code of Virginia Election Laws contained in Section 24.2 along with guidance from the Department of Elections on Officer of Election training, processing candidate filings and petitions, printing of ballots and processing mailed absentee ballots. 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 29 precincts plus the Central Absentee Precinct (CAP). The staff conducts elections, supervises poll workers on Election Day and submits all election results through Election Night Reporting (ENR) to the state. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Registered Voters 62,386 68,000 68,000 Facilitate Elections 100%100%100% Manage and Maintain Voter Equipment 100%100%100% Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Electoral Board/Dir. of Elections 5 6 1 TOTAL 5 6 1 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. ELECTORAL BOARD/DIRECTOR OF ELECTIONS : 166 ELECTORAL BOARD/DIRECTOR OF ELECTIONS • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Revenue Adjustments – A total of ($6,791) is reduced 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 24 County approved budget. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $48 in base telecommunication funds have been transferred from the Registrar’s Office to Information Technology for FY 25. This transfer creates a decrease of ($48) in base funds in the Registrar’s budget for FY 25. • Base FTE Increase – One additional FTE was added to the Registrar’s Office off-cycle during FY 24. This position was added to cover additional workload and technology requirements the office has taken on due to several new laws relating to elections. The total cost of this position is $53,877, which has been added to the base budget for FY 25. The total number of FTEs in the Registrar’s Office is now 6, which is an increase of 1 FTE. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • $8,550 is Added for Maintenance Service Contract Increases – $8,550 in additional funding is added in FY 25 to cover the costs of the annual maintenance contract for all voting machines in the County. • $73,896 is Added for Seasonal Wages ($43,060 in One-time Costs, $30,836 in Recurring Costs) – $73,896 in additional funding is added in FY 25 for seasonal wages. The 2024 Presidential Election will be held in FY 25. Presidential elections require additional one-time resources that are not contained in the Registrar’s base budget. $43,060 in one-time monies is included for FY 25 to cover seasonal wage costs for the Presidential Election. In addition, $30,836 in recurring funding is included for FY 25 to cover additional elections that are being held each year and the increase in officer of election pay provided in the fall of 2023. With more elections being held, such as primaries, each year, more election officers are needed to assist with same day registration, pre-processing absentee ballots, and for additional staffing on election days. MONTGOMERY COUNTY, VIRGINIA Commonwealth Attorney Commonwealth Attorney VOTERS Prosecution Collections COMMONWEALTH ATTORNEY : 167 COMMONWEALTH ATTORNEY : 168 COMMONWEALTH ATTORNEY Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Commonwealth Attorney- Prosecution $1,522,009 $1,461,974 $1,536,349 $1,717,988 $11,205 $1,729,193 $192,844 Commonwealth Attorney- Collections $6,529 $- $6,975 $7,267 $- $7,267 $292 Victim Witness Program $- $- $223,064 $261,677 $- $261,677 $38,613 TOTAL EXPENDITURES $1,528,538 $1,461,974 $1,766,388 $1,986,932 $11,205 $1,998,137 $231,749 EXPENDITURES BY CLASSIFICATION Personal Services $1,441,128 $1,390,283 $1,730,966 $1,951,510 $- $1,951,510 $220,544 Operations & Maintenance $80,010 $64,290 $35,422 $35,422 $11,205 $46,627 $11,205 Capital Outlay $7,400 $7,400 $- $- $- $- $- TOTAL EXPENDITURES $1,528,538 $1,461,974 $1,766,388 $1,986,932 $11,205 $1,998,137 $231,749 REVENUE BY CLASSIFICATION Local Court Fees $87,726 $31,971 $32,726 $47,873 $- $47,873 $15,147 Local Recovered Costs $- $483 $- $- $- $- $- Domestic Violence Grant $- $14,526 $- $- $- $- $- Victim Witness Grant $- $- $210,674 $195,527 $- $195,527 $(15,147) State/Federal Confiscations $742 $868 $- $- $- $- $- State Shared Expenses $853,218 $836,537 $903,149 $998,468 $- $998,468 $95,319 State Commonwealth Attorney Fees $8,428 $5,695 $8,428 $8,428 $- $8,428 $- TOTAL DESIGNATED REVENUE $950,114 $890,080 $1,154,977 $1,250,296 $- $1,250,296 $95,319 TOTAL UNDESIGNATED REVENUE $578,424 $571,894 $611,411 $736,636 $11,205 $747,841 $136,430 TOTAL REVENUES $1,528,538 $1,461,974 $1,766,388 $1,986,932 $11,205 $1,998,137 $231,749 COMMONWEALTH ATTORNEY : 169 COMMONWEALTH ATTORNEY About The Commonwealth Attorney is an elected Constitutional Officer responsible for the prosecution of all felony and certain misdemeanor and traffic offenses within Montgomery County, including those occurring in the towns of Blacksburg and Christiansburg and on the Virginia Tech campus. Court is held five times per week in District Court, four times per week in Circuit Court and two to three times per week in Juvenile and Domestic Relations Court. Prosecution This department is responsible for trying cases in Circuit Court, two General District Courts and the Juvenile and Domestic Relations Court. Through the Victim Witness Program, the office assists victims and witnesses involved in the prosecution of 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 FY23 Actual FY24 Projected FY25 Projected Facilitate General District, Circuit Court and Juvenile and Domestic Relations Court Cases 100%100%100% Drug Court Graduates 9 17 17 Victims Served 1,281 1,300 1,300 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Commonwealth Attorney-Prosecution 17 17 0 Commonwealth Attorney-Collections 0 0 0 TOTAL 17 17 0 COMMONWEALTH ATTORNEY : 170 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Compensation Board Revenue Adjustments – A total of $95,319 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 24 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 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year 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. • $11,205 is Added for Operations and Maintenance Increases – $11,205 in additional funding is added in FY 25 for operations and maintenance costs. The Commonwealth Attorney’s Office has been a part of the Asset Forfeiture Program for many years. Historically, the office has been able to use asset forfeiture monies on operation and maintenance costs. Due to changes in the law and regulations regarding how asset forfeiture monies may be spent, seizures have not been as abundant and are more limited in how they can be utilized. Additional funding is added to cover expenses that can no longer be funded using asset forfeiture monies. MONTGOMERY COUNTY, VIRGINIA Circuit Court General Assembly Circuit Court VOTERS Circuit Court Juries CIRCUIT COURT : 171 CIRCUIT COURT : 172 CIRCUIT COURT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Circuit Court $217,483 $210,017 $225,483 $232,962 $- $232,962 $7,479 Juries $38,489 $33,106 $24,400 $24,400 $27,036 $51,436 $27,036 TOTAL EXPENDITURES $255,972 $243,123 $249,883 $257,362 $27,036 $284,398 $34,515 EXPENDITURES BY CLASSIFICATION Personal Services $205,757 $205,537 $214,583 $222,062 $- $222,062 $7,479 Operations & Maintenance $49,389 $36,838 $35,300 $35,300 $27,036 $62,336 $27,036 Capital Outlay $826 $748 $- $- $- $- $- TOTAL EXPENDITURES $255,972 $243,123 $249,883 $257,362 $27,036 $284,398 $34,515 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 $- $14,070 $- $- $15,000 $15,000 $15,000 TOTAL DESIGNATED REVENUE $10,500 $24,570 $7,500 $7,500 $15,000 $22,500 $- TOTAL UNDESIGNATED REVENUE $245,472 $218,553 $242,383 $249,862 $12,036 $261,898 $34,515 TOTAL REVENUES $255,972 $243,123 $249,883 $257,362 $27,036 $284,398 $34,515 CIRCUIT COURT : 173 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 2 legal assistants and a judicial law clerk, and office furnishings for the staff. Circuit Court The Circuit Court is the principal trial court of the state and have both original and appellate jurisdiction. Juries This department provides basic operating expenses for jury services, including juror and witness compensation. Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation CIRCUIT COURT : 174 CIRCUIT COURT increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • $27,036 is Added for Jurors & Witness Compensation – $27,036 in additional funding is added in FY 25 for Jurors and Witness Compensation. Due to a statutory increase in payment for jurors reporting for jury duty, from $30 to $50, and an increase in the number of jury trials, additional funding is added for FY 25. This request is supported with $15,000 in state revenue that is reimbursed to the County specifically for criminal trials. MONTGOMERY COUNTY, VIRGINIA General District Court General Assembly General District Court VOTERS GENERAL DISTRICT COURT : 175 GENERAL DISTRICT COURT : 176 GENERAL DISTRICT COURT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT General District Court $21,711 $17,765 $21,711 $21,711 $- $21,711 $- TOTAL EXPENDITURES $21,711 $17,765 $21,711 $21,711 $- $21,711 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $19,857 $15,911 $21,711 $21,711 $- $21,711 $- Capital Outlay $1,854 $1,854 $- $- $- $- $- TOTAL EXPENDITURES $21,711 $17,765 $21,711 $21,711 $- $21,711 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $360 $- $- $- $- $- Local Courthouse Maintenance Fees $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $360 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $21,711 $17,405 $21,711 $21,711 $- $21,711 $- TOTAL REVENUES $21,711 $17,765 $21,711 $21,711 $- $21,711 $- GENERAL DISTRICT COURT : 177 GENERAL DISTRICT COURT About The General District Court hears criminal, traffic and civil cases, misdemeanor cases, and preliminary felony cases. The division has exclusive original jurisdiction over any claim not exceeding $4,500 and has concurrent jurisdiction with the Circuit Court over any claim from $4,500 to $25,000, except for personal injury and wrongful death cases in which the amount in question does not exceed $50,000. Both totals exclude interest and attorney’s fees; however, claims, counter-claims and cross- claims filed in actions for unlawful detainer are not subject to the maximum jurisdictional limit of $25,000. General District Court This division is responsible for ensuring that all policies and procedures are complied with as established by the Supreme Court. The General District Court holds court five days a week and staffing is comprised of a clerk and 10 deputy clerks. Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs 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 : 179 JUVENILE AND DOMESTIC RELATIONS COURT : 180 JUVENILE AND DOMESTIC RELATIONS COURT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Juvenile and Domestic Relations Court $14,024 $9,783 $14,024 $14,024 $- $14,024 $- Court Services $6,500 $1,462 $6,500 $6,500 $- $6,500 $- TOTAL EXPENDITURES $20,524 $11,244 $20,524 $20,524 $- $20,524 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $17,999 $8,720 $20,524 $20,524 $- $20,524 $- Capital Outlay $2,525 $2,525 $- $- $- $- $- TOTAL EXPENDITURES $20,524 $11,244 $20,524 $20,524 $- $20,524 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $20,524 $11,244 $20,524 $20,524 $- $20,524 $- TOTAL REVENUES $20,524 $11,244 $20,524 $20,524 $- $20,524 $- JUVENILE AND DOMESTIC RELATIONS COURT : 181 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 four 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 : 183 MAGISTRATE : 184 MAGISTRATE Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Magistrate $5,000 $3,091 $5,000 $5,000 $- $5,000 $- TOTAL EXPENDITURES $5,000 $3,091 $5,000 $5,000 $- $5,000 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $4,181 $2,272 $5,000 $5,000 $- $5,000 $- Capital Outlay $819 $819 $- $- $- $- $- TOTAL EXPENDITURES $5,000 $3,091 $5,000 $5,000 $- $5,000 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $5,000 $3,091 $5,000 $5,000 $- $5,000 $- TOTAL REVENUES $5,000 $3,091 $5,000 $5,000 $- $5,000 $- MAGISTRATE : 185 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 FY23 Actual FY24 Projected FY25 Projected Warrants, Summons, Mental Health Processes, and Emergency Protective Orders Issued 12,601 12,600 12,600 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 : 187 CLERK OF THE CIRCUIT COURT : 188 CLERK OF THE CIRCUIT COURT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Clerk of the Circuit Court $874,891 $809,167 $896,332 $996,531 $- $996,531 $100,199 TOTAL EXPENDITURES $874,891 $809,167 $896,332 $996,531 $- $996,531 $100,199 EXPENDITURES BY CLASSIFICATION Personal Services $815,643 $759,355 $839,902 $940,101 $- $940,101 $100,199 Operations & Maintenance $59,248 $49,812 $56,430 $56,430 $- $56,430 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $874,891 $809,167 $896,332 $996,531 $- $996,531 $100,199 REVENUE BY CLASSIFICATION Local Fees $47,600 $27,921 $47,600 $47,600 $- $47,600 $- Recovered Costs $12,000 $15,096 $12,000 $12,000 $- $12,000 $- State Shared Expenses $584,943 $568,713 $614,987 $626,953 $- $626,953 $11,966 TOTAL DESIGNATED REVENUE $644,543 $611,729 $674,587 $686,553 $- $686,553 $11,966 TOTAL UNDESIGNATED REVENUE $230,348 $197,438 $221,745 $309,978 $- $309,978 $88,233 TOTAL REVENUES $874,891 $809,167 $896,332 $996,531 $- $996,531 $100,199 CLERK OF THE CIRCUIT COURT : 189 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, notary applications, assisting with genealogy research, entering judgments, probating wills and qualifying estate executors, and scanning and imaging of documents. Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Compensation Board Revenue Adjustments – A total of $11,966 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 24 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 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25. CLERK OF THE CIRCUIT COURT : 190 CLERK OF THE CIRCUIT COURT Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Sheriff - Compensation Board Sheriff Compensation Board Civil and Court Security Field Operations Jail Block Jail Operations VOTERS SHERIFF - COMPENSATION BOARD : 191 SHERIFF - COMPENSATION BOARD : 192 SHERIFF - COMPENSATION BOARD Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Civil and Court Security $969,125 $928,348 $951,306 $994,627 $- $994,627 $43,321 Dispatching $- $- $- $- $- $- $- Jail Block $150,647 $147,599 $166,898 $166,898 $13,628 $180,526 $13,628 Jail Operations $2,474,685 $2,440,087 $2,515,119 $2,622,768 $- $2,622,768 $107,649 Field Operations $5,560,608 $5,548,913 $5,873,953 $6,347,603 $3,179 $6,350,782 $476,829 TOTAL EXPENDITURES $9,155,065 $9,064,947 $9,507,276 $10,131,896 $16,807 $10,148,703 $641,427 EXPENDITURES BY CLASSIFICATION Personal Services $8,632,464 $8,546,780 $8,971,878 $9,598,415 $3,179 $9,601,594 $629,716 Operations & Maintenance $520,903 $516,469 $535,398 $533,481 $13,628 $547,109 $11,711 Capital Outlay $1,698 $1,698 $- $- $- $- $- TOTAL EXPENDITURES $9,155,065 $9,064,947 $9,507,276 $10,131,896 $16,807 $10,148,703 $641,427 REVENUE BY CLASSIFICATION Local Recovered Costs $- $5,518 $- $- $- $- $- State Shared Expenses $4,994,412 $4,947,194 $5,379,350 $5,667,134 $- $5,667,134 $287,784 State Jail Block $139,074 $110,000 $139,074 $139,074 $- $139,074 $- TOTAL DESIGNATED REVENUE $5,133,486 $5,062,713 $5,518,424 $5,806,208 $- $5,806,208 $287,784 TOTAL UNDESIGNATED REVENUE $4,021,579 $4,002,234 $3,988,852 $4,325,688 $16,807 $4,342,495 $353,643 TOTAL REVENUES $9,155,065 $9,064,947 $9,507,276 $10,131,896 $16,807 $10,148,703 $641,427 SHERIFF - COMPENSATION BOARD : 193 SHERIFF - COMPENSATION BOARD About The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, school resource officers, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations. This division is designed to show the costs shared between the state and the County for operations of the Sheriff’s Office. Civil and Court Security The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division. Dispatching Dispatching functions 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, security, and transportation of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state. Field Operations Field Operations’ duties include patrolling the County, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, warrant service, and criminal apprehension. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Calls for Service 31,381 33,450 32,415 Civil Processes Served 24,059 23,702 23,881 Crash Investigations Conducted 720 822 771 Court Sessions Worked 928 935 940 SHERIFF - COMPENSATION BOARD : 194 SHERIFF - COMPENSATION BOARD Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 64 2 TOTAL 99 101 2 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Compensation Board Revenue Adjustments – A total of $287,784 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 24 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 24 approved Compensation Board budget that contains a 5% increase for locally supported positions July 1, 2023, targeted increases for staff December 1, 2023 annualized for a full year in FY 25, and a prorated 2% increase December 1, 2023 that is annualized for a full year in FY 25. $111,391 in state revenue was provided to support 2 additional FTEs in FY 24. • Base FTE Increase – As part of the FY 24 Compensation Board Reconciliation, the state provided $111,391 annually to support 2 additional deputy positions. The total cost of these positions is $143,474, which has been added to the base budget for FY 25. Local funds cover the remaining costs of $32,083. The total number of base FTEs in the Sheriff’s Compensation board budget is now 101, which is an increase of 2 FTEs. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,917 in base telecommunication funds have been transferred from the Sheriff’s Office to Information Technology for FY 25. This transfer creates a decrease of ($1,917) in base funds in the Sheriff’s budget for FY 25. SHERIFF - COMPENSATION BOARD : 195 SHERIFF - 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. • $13,628 is Added for Electric Services – $13,628 is additional funding is added in FY 25 to the Jail Block to cover the increases in cost for electric services. Periodic increases to the budget are needed to keep up with annual cost increases for electric services. • $3,179 is Added to Reclassify One Full-time Position – $3,179 in additional funding is added in FY 25 to reclassify one Office Specialist position. When comparing workload and responsibilities in the Sheriff’s Office, one Office Specialist position is responsible for duties more comparable to an Administrative Assistant position. This reclassification will better align classification and compensation with staff roles and responsibilities. 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 : 197 SHERIFF - COUNTY : 198 SHERIFF - COUNTY Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Civil and Court Security $732,756 $710,546 $713,455 $776,533 $- $776,533 $63,078 Dispatching $- $- $- $- $- $- $- Jail Operations $588,425 $577,838 $589,367 $575,950 $- $575,950 $(13,417) Field Operations $2,635,656 $2,525,111 $2,236,546 $2,264,147 $30,000 $2,294,147 $57,601 Police Training Academy $135,259 $78,046 $50,000 $50,000 $- $50,000 $- Wireless 911 $- $- $- $- $- $- $- Support Services $361,027 $338,135 $668,126 $674,078 $35,000 $709,078 $40,952 Criminal Investigations $106,330 $26,409 $6,000 $6,000 $- $6,000 $- Inmate Litter Pickup $104,903 $60,146 $105,256 $117,528 $- $117,528 $12,272 Contracted Overtime $97,644 $94,044 $128,914 $128,934 $- $128,934 $20 Western VA Regional Jail $3,576,385 $3,040,954 $4,078,385 $4,078,385 $665,963 $4,744,348 $665,963 TOTAL EXPENDITURES $8,338,385 $7,451,229 $8,576,049 $8,671,555 $730,963 $9,402,518 $826,469 EXPENDITURES BY CLASSIFICATION Personal Services $2,239,640 $2,084,289 $2,703,585 $2,828,853 $- $2,828,853 $125,268 Operations & Maintenance $4,519,582 $3,843,888 $4,545,952 $4,472,798 $730,963 $5,203,761 $657,809 Capital Outlay $1,579,163 $1,523,053 $1,326,512 $1,369,904 $- $1,369,904 $43,392 TOTAL EXPENDITURES $8,338,385 $7,451,229 $8,576,049 $8,671,555 $730,963 $9,402,518 $826,469 REVENUE BY CLASSIFICATION Local E 911 Tax $- $- $- $- $- $- $- Project Life Saver $2,000 $- $2,000 $2,000 $- $2,000 $- Interest $140 $35 $25 $25 $- $25 $- Local Fees $4,137 $4,137 $4,137 $4,137 $- $4,137 $- Courthouse Security Fees $155,000 $166,223 $150,000 $165,000 $- $165,000 $15,000 Jail Non Con. $50 $- $- $- $- $- $- State Confiscations $3,711 $4,341 $- $- $- $- $- Federal Confiscations $- $13,178 $- $- $- $- $- Local Recovered Costs $111,000 $124,770 $101,000 $101,000 $- $101,000 $- Local Jail Fees $8,000 $4,239 $5,015 $5,015 $- $5,015 $- Local DNA Fees $500 $754 $500 $700 $- $700 $200 Local Inmate Phone Fees $7,000 $48,201 $37,500 $47,500 $- $47,500 $10,000 Local Inmate Medical Fees $800 $1,712 $- $- $- $- $- Local Prisoner/Boarding $800 $1,400 $1,000 $1,400 $- $1,400 $400 Local Fingerprinting $800 $1,023 $800 $800 $- $800 $- HEM Shared Expenses $- $- $- $- $- $- $- Background Fees $33,250 $34,153 $36,000 $36,000 $- $36,000 $- HEM Drug Testing $7,000 $1,991 $7,000 $2,000 $- $2,000 $(5,000) HEM Monitoring $30,000 $38,569 $37,500 $20,000 $- $20,000 $(17,500) HEM Connection $2,500 $358 $500 $500 $- $500 $- Donations $- $- $- $- $- $- $- State Wireless 911 $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $366,688 $445,084 $382,977 $386,077 $- $386,077 $3,100 TOTAL UNDESIGNATED REVENUE $7,971,697 $7,006,145 $8,193,072 $8,285,478 $730,963 $9,016,441 $823,369 TOTAL REVENUES $8,338,385 $7,451,229 $8,576,049 $8,671,555 $730,963 $9,402,518 $826,469 SHERIFF - COUNTY : 199 SHERIFF - COUNTY About The Montgomery County Sheriff’s Office safeguards life, liberty and property, and maintains civil order. The Sheriff’s Office provides uniformed patrols, civil process service, corrections and courthouse security; and conducts motor vehicle accident investigations and criminal investigations. Civil and Court Security The Civil and Court Security department’s responsibilities include service of civil process such as subpoenas, asset levies and seizures, and sale of those assets. Security of the Courthouse and surroundings is also maintained by this division. Dispatching Public Safety Answering Point (PSAP) functions are now handled by the New River Valley Emergency Communications Regional Authority. Jail Operations This department provides for the care, security, and transportation of jail inmates. Educational, recreational and medical services are provided to those inmates requesting and/or needing them. Daily logs are kept on various duties, such as checking on each inmate two times each hour and transporting inmates to other jurisdictions and courts. The number of inmates housed in the jail must be maintained and reported to the state. Field Operations Field Operations’ duties include patrolling the county, responding to citizen calls for service, crime prevention, state criminal and traffic law enforcement, County ordinance enforcement, life and property protection, peace preservation, warrant service, and criminal apprehension. Police Training Academy The Sheriff’s Office utilizes Cardinal Criminal Justice Academy. To meet the standards of the Department of Criminal Justice Services and state training requirements, the academy provides for basic training, re- certifications, and other specialized training as required. Wireless 911 The state mandates that localities provide Wireless 911 services, and the Virginia Wireless Board supplements funding for Wireless 911. The New River Valley Emergency Communications Regional Authority assumed these duties July 2016. Support Services The Support Services division provides administrative and operational support services to all other divisions within the Sheriff’s Office. Responsibilities include grants, accreditation, public presentations/community events, Drug Abuse Resistance Education (D.A.R.E.), school resource officers, training, policy/procedure, media relations, public information, uniform/equipment acquisition, fleet management, website management, Citizen’s Police Academy, and budget planning. Criminal Investigations The Criminal Investigations division investigates complex cases involving traditional and non-traditional criminal conduct, including but not limited to organized crime, misuse of public funds, fraud, consumer fraud, crimes against persons including murder, rape, robbery, crimes against property, narcotics and other crimes. The department also processes crime scenes, collects/stores evidence, extracts digital evidence, and conducts interviews and polygraph operations. Inmate Litter Pickup Program This covers the cost of overtime for a deputy to supervise the Inmate Litter Pickup Program to clean litter from SHERIFF - COUNTY : 200 SHERIFF - COUNTY County roads. Contracted Overtime These are services paid for by outside entities such as Virginia Tech, U.S. Forest Service and the U.S. Marshals. Western VA Regional Jail The County is a participant in the Western Virginia Regional Jail (WVRJ) in Roanoke County, Virginia. The WVRJ facility has 805 general population beds and can be expanded to hold an additional 649 inmates. The regional jail serves Montgomery, Franklin and Roanoke counties and the City of Salem. Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 7 7 0 Criminal Investigations 0 0 0 Inmate Litter Pickup 0 0 0 Contracted Overtime 0 0 0 Western VA Regional Jail 0 0 0 TOTAL 29.5 29.5 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,078 in base utility funds have been transferred from the Sheriff’s Office to General Services SHERIFF - COUNTY : 201 SHERIFF - COUNTY for FY 25. Additionally, $28,684 in base telecommunication funds have been transferred from the Sheriff’s Office to Information Technology for FY 25. These transfers create a decrease of ($29,762) in base funds in the Sheriff’s budget for FY 25. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $3,100 is added to the Sheriff’s base fee revenue for 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. • $665,963 is Added for the Western Virginia Regional Jail – $665,963 in additional funding is added to the Western Virginia Regional Jail budget for FY 25. $623,963 is added to cover per diem costs based on the number of inmates housed at the jail. $42,000 is also added for increased inmate medical costs. • $35,000 is Added for Travel and Training – $35,000 in additional funding is added in FY 25 for travel and training expenses. The increase in funds covers the cost for deputies to attend specialized training, which require travel outside of the area. Effective training can help deputies better understand and respond to the needs of their communities, as well as ensure their own safety and the safety of those around them. • $20,000 is Added for Professional Services – $20,000 in additional funding is added in FY 25 for professional services increases. The Montgomery County Sheriff’s office contributes funding, along with Blacksburg, Virginia Tech, and Christiansburg, for a shared Radio Tech employed by the Town of Christiansburg. The additional funding covers this shared expense, as well as increases in other services such as shredding, evidence destruction, vehicle towing, and investigating cell phone record requests. • $10,000 is Added for Vehicle Repair, Supplies, and Motor Oil – $10,000 in additional funding is added in FY 25 to cover the increase in garage charges for vehicle repair, parts, supplies, motor oil, and grease to maintain the County’s law enforcement fleet. 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 : 203 FIRE DEPARTMENTS AND RESCUE SQUADS : 204 FIRE DEPARTMENTS AND RESCUE SQUADS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Retirement; Insurance; and Incentives $460,880 $425,308 $497,845 $389,600 $- $389,600 $(108,245) Blacksburg Fire Department $125,342 $125,342 $125,342 $125,342 $- $125,342 $- Christiansburg Fire Department $125,295 $125,295 $125,295 $125,295 $30,000 $155,295 $30,000 Elliston Fire Department $110,000 $110,000 $116,200 $117,720 $- $117,720 $1,520 Long Shop McCoy Fire Department $95,040 $95,040 $95,040 $95,040 $- $95,040 $- Riner Fire Department $104,173 $104,173 $104,173 $104,173 $- $104,173 $- Blacksburg Rescue Squad $129,187 $129,187 $129,187 $129,187 $18,000 $147,187 $18,000 Christiansburg Rescue Squad $103,950 $103,950 $103,950 $103,950 $46,050 $150,000 $46,050 Long Shop McCoy Rescue Squad $48,301 $48,301 $48,301 $48,301 $- $48,301 $- Riner Rescue Squad $105,015 $150,015 $100,015 $100,015 $- $100,015 $- Shawsville Rescue Squad $106,033 $21,525 $- $- $- $- $- Funds to be Distributed by F&R Comm $115,441 $- $2,145 $625 $- $625 $(1,520) Radio Reserve $- $- $- $- $- $- $- Training Center $46,748 $10,847 $18,500 $16,898 $- $16,898 $(1,602) TOTAL EXPENDITURES $1,675,405 $1,448,983 $1,465,993 $1,356,146 $94,050 $1,450,196 $(15,797) EXPENDITURES BY CLASSIFICATION Retirement and Insurance $460,880 $425,308 $497,845 $389,600 $- $389,600 $(108,245) Training Center $46,748 $10,847 $18,500 $16,898 $- $16,898 $(1,602) Fire Departments $559,850 $559,850 $566,050 $567,570 $30,000 $597,570 $31,520 Rescue Squads $492,486 $452,978 $381,453 $381,453 $64,050 $445,503 $64,050 Radio Reserve $- $- $- $- $- $- $- Funds to be Distributed by F&R Comm $115,441 $- $2,145 $625 $- $625 $(1,520) TOTAL EXPENDITURES $1,675,405 $1,448,983 $1,465,993 $1,356,146 $94,050 $1,450,196 $(15,797) REVENUE BY CLASSIFICATION Local Recovered Costs $- $50,717 $- $- $- $- $- Donations $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $50,717 $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $1,675,405 $1,398,266 $1,465,993 $1,356,146 $94,050 $1,450,196 $(15,797) TOTAL REVENUES $1,675,405 $1,448,983 $1,465,993 $1,356,146 $94,050 $1,450,196 $(15,797) FIRE DEPARTMENTS AND RESCUE SQUADS : 205 FIRE DEPARTMENTS AND RESCUE SQUADS About The County provides funding for the five volunteer fire departments and the four volunteer rescue squads that deliver emergency services to citizens. Retirement and Insurance The County has coverage for fire and rescue members which includes accident and sickness, workers compensation, life insurance, and retirement benefits. Fire Departments Fire departments provide volunteer fire services to County and town residents. The Virginia Department of Fire Programs’ basic training for firefighters involves a minimum of 192 hours, which includes 160 hours of Firefighter Level 1 training and 32 hours of hazmat training. This does not include the in-house training required to operate the equipment of individual departments. Rescue Squads Rescue squads provide volunteer and career rescue services to County and town residents. The Virginia Department of Health’s Office of Emergency Medical Services and local squads offer training for squad members. The Emergency Medical Technician (EMT) is required to complete a minimum of 154 hours of training, enhanced rescue members have 256 hours of training, the intermediate rescuer has 528 training hours and paramedics have a minimum 781 training hours. This prepares rescue squad volunteers to provide basic emergency medical care and transportation for patients. Local squads require volunteers to answer calls at will and on assigned call nights. Regional Fire and Rescue Training Center The Regional Training Center is available to all agencies in Montgomery County as well as Floyd, Giles and the Radford Army Ammunition Plant Fire Departments. The Training Center property is owned by the Blacksburg Fire Department Foundation with a 25-year lease to Montgomery County. All buildings on site have been purchased through private donations and grants, and the County insures the property. The Town of Christiansburg and the Town of Blacksburg provided labor and equipment for site development. Volunteer fire personnel constructed training aids such as a maze, ladder tower, and ventilation simulator for use at the center. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Fire Department Calls 3,051 3,122 3,122 Rescue Squad Calls 11,433 12,646 12,646 FIRE DEPARTMENTS AND RESCUE SQUADS : 206 FIRE DEPARTMENTS AND RESCUE SQUADS Fire and Rescue Operating Budgets FY 25 FY 25 FY 25 FY 25 FY 25 Base Base Recurring Recurring Base 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 $7,720 $117,720 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 $7,720 $567,570 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 $16,898 $- $16,898 $- $16,898 Fire and Rescue Training Center $16,898 $- $16,898 $- $16,898 Distribution by Fire & Rescue Commission $8,345 $- $8,345 $(7,720) $625 Subtotal Undistributed $8,345 $- $8,345 $(7,720) $625 Fire and Rescue Contingency $- $- $- $- $- Total Fire and Rescue Contingency $- $- $- $- $- Total - Operating Budgets $966,546 $- $966,546 $- $966,546 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. • $966,546 is Included for Fire and Rescue Operations – As part of this year’s base budget process, the Fire and Rescue Commission distributed $7,720 in base funding to cover Fire and Rescue one-time budget requests for FY 25 for Elliston Fire Department. $625 remains unallocated to be distributed by the Fire and Rescue Commission at a later date. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each FIRE DEPARTMENTS AND RESCUE SQUADS : 207 FIRE DEPARTMENTS AND RESCUE SQUADS department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,802 in base utility funds have been transferred from Fire and Rescue to General Services for FY 25. This transfer creates a decrease of ($2,802) in base funds in the Fire and Rescue budget for FY 25. • ($107,045) is Reduced from Insurance Premiums – ($107,045) is reduced in FY 25 from insurance premium costs. In FY 24, County staff conducted an audit of Fire and Rescue membership. This audit resulted in $107,045 in savings in insurance premiums for 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. • $94,050 is Added for Fire and Rescue Ongoing Operations – $94,050 in additional funding is added for FY 25. After the Fire and Rescue Commission distributed $8,345 in base funding to cover recurring and one-time budget requests for FY 25, an additional $94,050 was required to meet the Fire and Rescue Commission’s request for FY 25. $30,000 is included for Christiansburg Fire Department, $46,050 is included for Christiansburg Rescue Squad, and $18,000 is included for Blacksburg Rescue Squad. MONTGOMERY COUNTY, VIRGINIA Fire and EMS Board of Supervisors VOTERS FIRE AND EMS : 209 Fire and EMS Deputy County Administrator County Administrator FIRE AND EMS : 210 FIRE AND EMS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Fire and EMS $- $- $- $2,679,566 $1,241,830 $3,921,396 $3,921,396 TOTAL EXPENDITURES $- $- $- $2,679,566 $1,241,830 $3,921,396 $3,921,396 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $2,430,829 $1,000,608 $3,431,437 $3,431,437 Operations & Maintenance $- $- $- $244,737 $162,986 $407,723 $407,723 Capital Outlay $- $- $- $4,000 $78,236 $82,236 $82,236 TOTAL EXPENDITURES $- $- $- $2,679,566 $1,241,830 $3,921,396 $3,921,396 REVENUE BY CLASSIFICATION State EMS Grants $- $- $- $15,000 $- $15,000 $15,000 Local Recovered Costs $- $- $- $100,000 $- $100,000 $100,000 TOTAL DESIGNATED REVENUE $- $- $- $115,000 $- $115,000 $115,000 TOTAL UNDESIGNATED REVENUE $- $- $- $2,564,566 $1,241,830 $3,806,396 $3,806,396 TOTAL REVENUES $- $- $- $2,679,566 $1,241,830 $3,921,396 $3,921,396 FIRE AND EMS : 211 FIRE AND EMS About Montgomery County has enjoyed a long and successful history of volunteerism within the various fire and rescue departments across the County. In recent years, areas of the County have followed national trends and been impacted by a decrease in volunteerism, while calls for service have continued to grow. In order to ensure effective EMS response to all citizens, after reviewing months of calls for service reports, response times, and various other aspects of the EMS system, the County began a career staffed agency in FY 22. Montgomery County Fire and EMS Montgomery County Fire and EMS Department provides 24-hour/365-day coverage emergency medical response in areas of the County to ensure timely response to 911 calls. The department also coordinates volunteer fire and rescue agencies throughout the County to provide emergency medical services (EMS) and fire response within Montgomery County. Emergency Services personnel participate in the Fire Rescue Commission and provide oversight of the regional radio cache. Staff members provide emergency management of critical incidents to include hazardous material response and mitigation. Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Fire and EMS 0 39 39 TOTAL 0 39 39 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Transfer of the Emergency Services Department to a New Fire and EMS Division – In order to ensure effective EMS response to all citizens, the County began a career staffed agency in FY 22. For better operational efficiency, the Emergency Services Department, which provides leadership, management and oversight of the Montgomery County Fire and EMS Department, has been transferred from the County Administration Division to a new and separate Fire and EMS Division. Therefore, $248,737 in operations and maintenance expenses, $115,000 in designated revenue, and 24 FTEs are transferred from County Administration to Fire and EMS. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each FIRE AND EMS : 212 FIRE AND EMS department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,651 in base utility funds have been transferred from Emergency Services to General Services for FY 25. Additionally, $10,349 in based telecommunication funds have been transferred from Emergency Services to Information Technology for FY 25. These transfers create a decrease of ($12,000) in base funds in the Fire and EMS budget for 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. • $78,236 is added for an Equipment Replacement Schedule – $78,236 in additional funding is added in FY 25 to establish an equipment replacement schedule. This funding provides the Fire and EMS Division with recurring base monies to replace and purchase higher end medical equipment (i.e. cardio pulmonary resuscitation devices, training manikins and simulators, cardiac monitors and mechanical ventilators) on an annual basis. • $12,545 is Added for Training Platforms – $12,545 in additional funding is added in FY 25 for new training platforms. The Virginia Office of EMS requires EMTs and Paramedics to complete continuing education hours to renew certifications every 2 years. $5,400 is included for the FOAMfrat platform. Previously, the Fire and EMS Division subscribed to the EMS Academy 1 training module through ESO Solutions to track and report training completed by staff. FOAMfrat will replace this module for tracking and reporting as well as provide over 150 courses for staff to utilize to gain continuing education hours mandated by the state. $7,145 is included for Resuscitation Quality Improvement (RQI), an additional training platform through the American Heart Association, that offers quarterly online trainings for Basic Life Support (BLS), Advanced Cardiac Life Support (ACLS), and Pediatric Advance Life Support (PALS). In addition, RQI benefits the entire County by allowing certified Fire and EMS staff to teach classes, such as CPR, to all County employees. The total annual cost for both virtual platforms will be less than the cost to send staff to in-person courses. • $15,000 is Added for Professional Health Services – $15,000 in additional funding is added in FY 25 to support additional mental health services through Counseling Connect. This increase in funding will allow the division to secure 150 counseling sessions for Fire and EMS staff. This service has been invaluable for staff in improving overall well-being, both at home and in the work environment. • $19,000 is Added for Software – $19,000 in additional funding is added in FY 25 for the Virtual Emergency Operations Center (Veoci) software. Veoci is a communication tool that allows County staff and all external stakeholders and partners to participate in the coordination and response to an incident or disaster virtually. Fire and EMS staff will be able to provide more detailed and frequent situation reports and communications in one single platform for community partners to get information. • $1,117,049 is Added for Paid Daytime Fire Staff – $1,117,049 in additional funding is added in FY 25 for paid daytime fire staffing in eastern Montgomery. Montgomery County has enjoyed a long and successful history of volunteerism within the various fire and rescue departments across the County. Over FIRE AND EMS : 213 FIRE AND EMS the past year, there has been a noticeable decline in daytime fire response in the eastern Montgomery area. In order to ensure effective fire response to citizens, and after collaborating with the Elliston Volunteer Fire personnel, reviewing months of calls for service reports, response times, and various other aspects of the Fire operations in the eastern Montgomery area, the County determined paid daytime staffing is necessary to begin in FY 25. To cover existing demands for Fire service in eastern Montgomery, the following additions are included: • $960,931 for personnel services including 8 Firefighter Paramedics and/or Firefighter EMT positions, 2 Fire Lieutenant positions, 2 Fire Captain positions, and 1 Deputy Chief of Training, • $39,677 in part-time funds, and • $116,441 for operating expenses. 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 : 215 ANIMAL CARE AND ADOPTION CENTER : 216 ANIMAL CARE AND ADOPTION CENTER Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Animal Care & Adoption Center - County $547,648 $490,899 $564,668 $669,851 $1,861 $671,712 $107,044 Animal Care & Adoption Center - Donations $271,720 $276,637 $288,662 $307,439 $- $307,439 $18,777 TOTAL EXPENDITURES $819,368 $767,535 $853,330 $977,290 $1,861 $979,151 $125,821 EXPENDITURES BY CLASSIFICATION Personal Services $621,259 $590,277 $713,469 $839,847 $1,861 $841,708 $128,239 Operations & Maintenance $133,453 $117,023 $139,861 $137,443 $- $137,443 $(2,418) Capital Outlay $64,656 $60,235 $- $- $- $- $- TOTAL EXPENDITURES $819,368 $767,535 $853,330 $977,290 $1,861 $979,151 $125,821 REVENUE BY CLASSIFICATION Local Fees $98,500 $89,649 $88,500 $72,500 $- $72,500 $(16,000) Private Grants $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Donations $174,109 $407,219 $130,582 $130,582 $- $130,582 $- TOTAL DESIGNATED REVENUE $272,609 $496,868 $219,082 $203,082 $- $203,082 $(16,000) TOTAL UNDESIGNATED REVENUE $546,759 $270,667 $634,248 $774,208 $1,861 $776,069 $141,821 TOTAL REVENUES $819,368 $767,535 $853,330 $977,290 $1,861 $979,151 $125,821 ANIMAL CARE AND ADOPTION CENTER : 217 ANIMAL CARE AND ADOPTION CENTER About The Animal Care and Adoption Center, which opened in 2017, combines animal care and recreation services. Located on five acres along Cinnabar Road near the County’s Frog Pond recreational area, the 16,300 square foot Center’s primary goal is to increase animal adoptions by expanding visitation and maximizing visibility through attractive design, in a recreational setting. The Center represents a transition from a traditional pound facility to a community hub for companion animal resources and leisure time events. Donations and County dollars support the Center and its staff. Animal Care and Adoption Center The Center offers educational tours and classes, vaccination and spay/neuter clinics, pet training classes, animal demonstrations, outdoor events and other leisure time activities. Long range plans include integrating the Center with walking trails connecting the Frog Pond, picnic shelters, and a disc golf course, making the entire area a recreation destination. Animal Care and Adoption Center-Donations Donations support 14% of the facility and staffing costs to operate the Center. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Live Release Rate 93%93%93% Volunteer Hours Logged 6,470 6,700 6,700 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Animal Care & Adoption Center - County 7 8 1 Animal Care & Adoption Center - Donations 3.5 3.5 0 TOTAL 10.5 11.5 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 : 218 ANIMAL CARE AND ADOPTION CENTER • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, ($16,000) is reduced from the Animal Care and Adoption Center’s base fee revenue for FY 25. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,418 in base telecommunication funds have been transferred from the Animal Care and Adoption Center to Information Technology for FY 25. This transfer creates a decrease of ($2,418) in base funds in the Animal Care and Adoption Center budget for FY 25. • Base FTE Increase – One additional FTE was added to the Animal Care and Adoption Center off-cycle during FY 24. This position was added to help provide consistency in keeping the ACAC clean and free from potential hazards or animal health issues associated with dirty kennels. It has becoming increasingly difficult to have inmates as trustee status to assist with this cleaning. The total cost of this position is $50,344, which has been added to the base budget for FY 25. The total number of FTEs in the Animal Care and Adoption Center is now 11.5, which is an increase of 1 FTE. 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. • $1,861 is Added for Minimum Wage Increases – $1,861 in additional funding is added to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour. MONTGOMERY COUNTY, VIRGINIA General Services Board of Supervisors County Administrator VOTERS General Services GENERAL SERVICES : 219 Administration Centralized Maintenance Garage Animal Control Housekeeping Fleet Operations Lawns and Landscaping Solid Waste Collections Litter Control Mid-County Landfill Stormwater Management Thompson Landfill Buildings and Grounds Building Inspections Assistant County Administrator GENERAL SERVICES : 220 GENERAL SERVICES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Administration $562,778 $463,530 $505,309 $529,180 $43,056 $572,236 $66,927 Animal Control $295,888 $280,115 $307,796 $358,995 $- $358,995 $51,199 Buildings and Grounds $2,338,567 $2,182,794 $2,374,441 $2,410,453 $231,907 $2,642,360 $267,919 Centralized Maintenance $113,699 $73,054 $150,000 $150,000 $- $150,000 $- Housekeeping $654,583 $670,434 $770,190 $827,309 $12,000 $839,309 $69,119 Lawns and Landscaping $315,109 $234,809 $405,706 $430,324 $- $430,324 $24,618 Litter Control $112,587 $118,487 $118,402 $123,170 $- $123,170 $4,768 Solid Waste Collections $2,445,338 $1,999,288 $2,466,380 $2,552,390 $101,938 $2,654,328 $187,948 Fleet Operations $124,070 $36,998 $124,070 $124,070 $- $124,070 $- Garage Operations $183,442 $192,224 $205,906 $216,671 $- $216,671 $10,765 Stormwater Management $128,332 $125,225 $209,593 $205,692 $- $205,692 $(3,901) Building Inspections $455,025 $409,970 $435,616 $464,623 $66,288 $530,911 $95,295 Mid-County Landfill $173,894 $91,073 $128,200 $128,200 $- $128,200 $- Soil Erosion and Sediment Control $1,000 $- $1,000 $1,000 $- $1,000 $- Thompson Landfill $88,169 $41,927 $53,000 $53,000 $- $53,000 $- TOTAL EXPENDITURES $7,992,481 $6,919,927 $8,255,609 $8,575,077 $455,189 $9,030,266 $774,657 EXPENDITURES BY CLASSIFICATION Personal Services $3,906,281 $3,610,007 $4,347,519 $4,685,509 $195,341 $4,880,850 $533,331 Operations & Maintenance $3,552,266 $3,215,826 $3,655,120 $3,636,598 $259,848 $3,896,446 $241,326 Capital Outlay $533,934 $94,094 $252,970 $252,970 $- $252,970 $- TOTAL EXPENDITURES $7,992,481 $6,919,927 $8,255,609 $8,575,077 $455,189 $9,030,266 $774,657 REVENUE BY CLASSIFICATION Local Animal Licenses $- $- $- $- $- $- $- Dog & Cat Sterilization $- $1,597 $- $- $- $- $- Local Recovered Costs $171,379 $176,365 $171,379 $171,379 $- $171,379 $- Local Courthouse Maintenance $40,000 $24,186 $22,500 $25,000 $- $25,000 $2,500 Local Health/HS Utilities $81,330 $78,927 $81,330 $81,330 $- $81,330 $- Local Health/HS Maintenance $11,665 $14,700 $16,800 $16,800 $- $16,800 $- Local Cons Utility Tax $- $- $- $- $- $- $- Local Waste Collection $5,700 $120 $- $120 $- $120 $120 State Litter Control Grant $16,450 $53,524 $41,061 $33,000 $- $33,000 $(8,061) Jail Block Revenue $21,500 $21,500 $21,500 $21,500 $- $21,500 $- Local Soil Erosion Fees $24,970 $24,304 $24,970 $24,970 $- $24,970 $- Local Stormwater Fees $21,385 $13,040 $6,450 $6,450 $- $6,450 $- Local Building Permits $103,771 $158,866 $108,980 $158,980 $- $158,980 $50,000 Local Occupancy Permits $950 $1,050 $950 $950 $- $950 $- Local Electrical Permits $24,620 $30,541 $24,620 $29,620 $- $29,620 $5,000 Local Mechanical Permits $15,800 $18,888 $15,800 $18,800 $- $18,800 $3,000 Local Plumbing Permits $15,340 $19,327 $15,340 $19,340 $- $19,340 $4,000 Local Manufactured Housing Permits $6,000 $8,838 $7,500 $7,500 $- $7,500 $- Local Re-inspect Fees $1,320 $3,140 $3,000 $3,000 $- $3,000 $- TOTAL DESIGNATED REVENUE $562,180 $648,912 $562,180 $618,739 $- $618,739 $56,559 TOTAL UNDESIGNATED REVENUE $7,430,301 $6,271,015 $7,693,429 $7,956,338 $455,189 $8,411,527 $718,098 TOTAL REVENUES $7,992,481 $6,919,927 $8,255,609 $8,575,077 $455,189 $9,030,266 $774,657 GENERAL SERVICES : 221 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 Fleet Operations, Engineering, Stormwater, Landfills, and Building Inspections. Administration This department manages administrative functions for the division. Animal Control Animal Control enforces County ordinances and state laws relating to animals, including impounding stray dogs, investigating livestock deaths, quarantining animals involved in bite cases, and investigating animal cruelty. It also maintains the safety of the public as it pertains to animal ordinances and educates the public about animal laws and welfare. Buildings and Grounds Buildings and Grounds is responsible for the preservation of County facilities. It maintains 38 County buildings and facilities, eight recreational parks and two industrial parks, and provides general labor support for repair and remodeling projects. Centralized Maintenance Centralized Maintenance funds one-time projects such as emergency repairs that are not generally funded through the operational budget due to their nature. Fleet Operations Fleet Operations provides efficient repairs, routine maintenance, and state inspections of about 200 County vehicles, including the sheriff’s fleet. Housekeeping The Housekeeping department provides custodial services to ensure the cleanliness and safety of 13 County facilities, which is approximately 420,000 square feet of space. Building Inspections Building Inspections is responsible for the enforcement of the Uniform Statewide Building Code to protect health, safety and welfare of citizens. Lawns 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 Creed Fields. Litter Control Litter Control manages the annual roadside waste clean-up, hazardous waste collection and annual latex paint exchange. It also works in conjunction with the towns of Christiansburg and Blacksburg, and Virginia Tech to maintain litter control efforts within the County. Motor Pool The Motor Pool provides a centralized pool of County owned vehicles for use by County divisions while conducting County business. GENERAL SERVICES : 222 GENERAL SERVICES Solid Waste Collections Solid Waste Collections provides 10 consolidated sites where residents may dispose of household trash, bulky items and recyclables. Stormwater Management This department implements and ensures regulation and permit compliance with the County’s Stormwater Management ordinance and the Municipal Separate Storm Sewer System (MS4) permits. Stormwater regulations protect water quality from harmful pollutants that can accumulate when rain and snowmelt flow over impervious surfaces (streets, parking areas, buildings, etc.). When heavy or prolonged rains saturate the ground surface, runoff is channeled into storm sewers that ultimately end up in streams, creeks, rivers and the ocean. This department also administers policies, procedures and respective fee schedules related to stormwater compliance, and reviews erosion and sediment control plans prior to issuing land disturbing permits, prepares reports for the Virginia Department of Environmental Quality, and responds to citizen concerns about stormwater drainage issues. Thompson and Mid-County Landfills The Thompson and Mid-County Landfills were closed in 1993 and 1997, respectively. State and federal laws and regulations required the County to perform groundwater monitoring and mitigation. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected County Vehicles Maintained 200 200 204 Solid Waste Collections (Tons)11,721 11,805 12,000 Recycling Collections (Tons)1,376 1,123 1,200 Land Disturbance Permits Issued 55 56 50 Building and Trades Permits Issued 1,464 1,982 1,800 County Facilities Maintained 38 40 40 County Properties (Acres)159 159 159 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Administration 4 4.3 0.3 Animal Control 4 4 0 Buildings and Grounds 7 8 1 Centralized Maintenance 0 0 0 Friends of Animal Care and Control 0 0 0 Housekeeping 12 12 0 Lawns and Landscaping 5 5 0 Litter Control 1 1 0 Solid Waste Collections 8.6 8.6 0 Fleet Operations 0 0 0 Garage Operations 2 2 0 GENERAL SERVICES : 223 GENERAL SERVICES DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Stormwater Management 2 2 0 Building Inspections 5 6 1 Mid-County Landfill 0 0 0 Soil Erosion and Sediment Control 0 0 0 Thompson Landfill 0 0 0 TOTAL 50.6 52.9 2.3 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $7,288 in base utility funds have been transferred from Emergency Services ($1,651), Sheriff County ($1,078), Fire and Rescue ($2,802) and Parks and Recreation ($1,757) to General Services for FY 25. Additionally, $25,810 in base telecommunication funds have been transferred from General Services to Information Technology for FY 25. These transfers create a decrease of ($18,522) in base funds in the General Services Budget for FY 25. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $56,559 is added to the General Services Division’s base fee revenue for 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. GENERAL SERVICES : 224 GENERAL SERVICES • $24,938 is Added for Minimum Wage Increases – $24,938 in additional funding is added in FY 25 to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour. • $135,848 is Added for Electric Services – $135,848 in additional funding is added in FY 25 to cover the increased cost for electric services. Periodic increases to the budget are needed to keep up with annual cost increases for electric services. • $12,000 is Added for Housekeeping Supplies – $12,000 in additional funding is added in FY 25 for laundry, housekeeping, and janitorial supplies. In recent years, the County has increased the number of facilities and square footage that require housekeeping services. In addition, housekeeping supplies have increased in cost. • $35,000 is Added for Facility Maintenance Software – $35,000 in additional funding is added in FY 25 to cover the cost of a new facility maintenance software program. This software will allow more efficient tracking of building expenses, centralized maintenance project costs, warranty information, and work orders across County buildings and properties. • $77,000 is Added for Tipping Fee Costs – $77,000 in additional funding is added in FY 25 to cover tipping fee costs. Based on actual usage in FY 24 and anticipated fee increases by the Montgomery Regional Solid Waste Authority (MRSWA) in FY 25, $77,000 in additional funding is necessary to cover tipping fee costs. • $66,288 is Added for an Administrative Assistant (One FTE) – $66,288 and one FTE are added to the General Services Division. As the County continues to grow, help is needed throughout the week for administrative tasks and customer service in the Building Inspections office. With the addition of an Administrative Assistant, the County will provide more efficient customer service to citizens visiting and contacting the office. This position will also assist with freeing staff time to work on higher-level functions and priorities. • $61,059 is Added for a Maintenance Worker (One FTE) – $61,059 and one FTE are added to the General Services Division. Over the last two decades, the County has significantly grown adding more building area and responsibilities for General Services staff. This includes construction of new and larger buildings (the Courthouse and Animal Care and Adoption Center), renovations of other buildings, and leasing new spaces for other departments (Office of Elections). During this time, maintenance staffing numbers have remained at 6 employees. The addition of one Maintenance Worker will allow the division to better maintain buildings and facilities and more appropriately divide work between staff. • $43,056 is Added for the Capital Project Manager Position (0.3 FTE) – $43,056 and 0.3 FTE are added in FY 25 to cover the costs of the Capital Project Manager. In FY 24, the General Services Division added a Capital Project Manager position to manage County capital projects. The goal was to charge 100% of position costs to the individual projects. Through FY 24 it was determined that only 70% of position costs are able to be charged to individual projects, leaving 30% of costs unbudgeted. In addition to managing specific capital projects, this position has become responsible for other duties. In order to properly fund the position, funds were added to cover costs associated with the additional duties. 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 : 225 CHILDREN’S SERVICES ACT : 226 CHILDREN’S SERVICES ACT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Children's Services Act $1,951,969 $1,907,308 $1,651,969 $1,651,969 $- $1,651,969 $- TOTAL EXPENDITURES $1,951,969 $1,907,308 $1,651,969 $1,651,969 $- $1,651,969 $- EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $5,844 $34 $5,844 $5,844 $- $5,844 $- Public Assistance $1,946,125 $1,907,275 $1,646,125 $1,646,125 $- $1,646,125 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $1,951,969 $1,907,308 $1,651,969 $1,651,969 $- $1,651,969 $- REVENUE BY CLASSIFICATION Local Recovered Costs $- $32,860 $- $- $- $- $- State CSA $1,377,764 $1,325,909 $1,162,784 $1,162,784 $- $1,162,784 $- TOTAL DESIGNATED REVENUE $1,377,764 $1,358,770 $1,162,784 $1,162,784 $- $1,162,784 $- TOTAL UNDESIGNATED REVENUE $574,205 $548,539 $489,185 $489,185 $- $489,185 $- TOTAL REVENUES $1,951,969 $1,907,308 $1,651,969 $1,651,969 $- $1,651,969 $- CHILDREN’S SERVICES ACT : 227 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 FY23 Actual FY24 Projected FY25 Projected At-Risk Children Served 85 95 100 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 Human Services Board of Supervisors County Administrator VOTERS Assistant County Administrator Human Services Alternative Community Programs Human Services Volunteer Montgomery HUMAN SERVICES : 229 HUMAN SERVICES : 230 HUMAN SERVICES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Community Programs $54,556 $17,256 $88,603 $88,655 $- $88,655 $52 Human Services $200,298 $192,220 $223,537 $222,554 $- $222,554 $(983) Volunteer Montgomery $207,226 $165,542 $183,147 $189,286 $69,099 $258,385 $75,238 TOTAL EXPENDITURES $462,080 $375,017 $495,287 $500,495 $69,099 $569,594 $74,307 EXPENDITURES BY CLASSIFICATION Personal Services $350,377 $328,018 $380,631 $386,559 $69,099 $455,658 $75,027 Operations & Maintenance $111,703 $46,824 $114,656 $113,311 $- $113,311 $(1,345) Capital Outlay $- $175 $- $625 $- $625 $625 TOTAL EXPENDITURES $462,080 $375,017 $495,287 $500,495 $69,099 $569,594 $74,307 REVENUE BY CLASSIFICATION Local User Fees $- $- $- $- $- $- $- Recovered Costs $- $2,985 $- $- $- $- $- Donations $- $19,879 $- $- $- $- $- 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 $42,032 $- $- $- $- $- TOTAL DESIGNATED REVENUE $117,435 $114,289 $61,392 $61,392 $- $61,392 $- TOTAL UNDESIGNATED REVENUE $344,645 $260,728 $433,895 $439,103 $69,099 $508,202 $74,307 TOTAL REVENUES $462,080 $375,017 $495,287 $500,495 $69,099 $569,594 $74,307 HUMAN SERVICES : 231 HUMAN SERVICES About Human Services division administers the Alternative Community Program, Human Services, Volunteer Montgomery, Virginia Juvenile Community Crime Control Act (VJCCCA) and the Children’s Services Act (CSA). 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. Volunteer Montgomery Volunteer Montgomery was established in April 2023 in the spirit of flourishing volunteer programs dating back to 1969. Volunteer Montgomery welcomes all individuals within Montgomery County and aims to broaden local volunteer effort and strengthen the community by uniting together. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Juveniles Completing Offender Education Program 72 100 100 Number of Juveniles on Home Electronic Monitoring 14 15 15 Seniors and Disabled Individuals Assisted with Medicare Part D Open Enrollment 601 599 600 Funds Raised by Volunteer Montgomery Volunteers to Support Scholarships and Other Community Outreach $15,569 $15,000 $15,000 Homebound Seniors and Veterans Provided with Basic Household Supplies 215 230 230 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Community Programs 0 0 0 Human Services 2 2 0 Volunteer Montgomery 2.5 3.5 1 TOTAL 4.5 5.5 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 HUMAN SERVICES : 232 HUMAN SERVICES cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $720 in base telecommunication funds have been transferred from Human Services to Information Technology for FY 25. This transfer creates a decrease of ($720) in base funds in the Human Services budget for 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. • $69,099 is Added for a Volunteer Coordinator (One FTE) – $69,099 and one FTE are added in FY 25 for a Volunteer Coordinator. In FY 24, the County transitioned away from participating in the Retired Senior Volunteer Grant program to the newly created Volunteer Montgomery program. This transition lifted the age restriction for participation and has resulted in an influx of volunteers. The addition of a Volunteer Coordinator will assist in offsetting the increased workload for staff, which is currently spread throughout the department, and serve as the main point of contact for recruitment and retention of volunteers. 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 : 233 NEW RIVER HEALTH DISTRICT : 234 NEW RIVER HEALTH DISTRICT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Public Health $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 TOTAL EXPENDITURES $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Direct Payment $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 REVENUE BY CLASSIFICATION Local Revenue Refunds $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 TOTAL REVENUES $615,000 $615,000 $629,014 $629,014 $2,647 $631,661 $2,647 NEW RIVER HEALTH DISTRICT : 235 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. • $2,647 is Added for Local Matching Requirements – $2,647 in additional funding is added in FY 25 for the New River Health District local matching requirements. The New River Health District is funded on a formula basis with costs shared between the state and the County. The County’s share is 30.69 % and the state’s share is 69.31%. This increase in funding is required to meet the County’s local commitment for FY 25. MONTGOMERY COUNTY, VIRGINIA Social Services Board of Supervisors Social Services Board VOTERS Social Services SOCIAL SERVICES : 237 SOCIAL SERVICES : 238 SOCIAL SERVICES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Social Services $7,407,876 $6,864,596 $7,461,588 $7,541,583 $30,252 $7,571,835 $110,247 TOTAL EXPENDITURES $7,407,876 $6,864,596 $7,461,588 $7,541,583 $30,252 $7,571,835 $110,247 EXPENDITURES BY CLASSIFICATION Personal Services $4,555,675 $4,313,918 $4,802,715 $5,082,489 $- $5,082,489 $279,774 Operations & Maintenance $333,240 $464,338 $333,240 $333,240 $30,252 $363,492 $30,252 Public Assistance $2,401,633 $1,970,536 $2,325,633 $2,125,854 $- $2,125,854 $(199,779) Capital Outlay $117,328 $115,805 $- $- $- $- $- TOTAL EXPENDITURES $7,407,876 $6,864,596 $7,461,588 $7,541,583 $30,252 $7,571,835 $110,247 REVENUE BY CLASSIFICATION State/Federal Assistance $6,186,984 $5,826,464 $6,110,984 $6,074,177 $- $6,074,177 $(36,807) Federal Pass Through $93,444 $48,383 $93,444 $132,521 $- $132,521 $39,077 Local Recovered Costs $70,000 $227,602 $70,000 $70,000 $- $70,000 $- TOTAL DESIGNATED REVENUE $6,350,428 $6,102,449 $6,274,428 $6,276,698 $- $6,276,698 $2,270 TOTAL UNDESIGNATED REVENUE $1,057,448 $762,147 $1,187,160 $1,264,885 $30,252 $1,295,137 $107,977 TOTAL REVENUES $7,407,876 $6,864,596 $7,461,588 $7,541,583 $30,252 $7,571,835 $110,247 SOCIAL SERVICES : 239 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 FY23 Actual FY24 Projected FY25 Projected Adoptions 8 5 5 SNAP Applications 3,046 3,500 3,500 Medicaid Applications 5,458 5,500 5,500 Child Protective Services Cases Investigated 489 500 500 Adult Protective Services Cases Investigated 325 330 330 Daycare Assistance Program Enrollees 372 400 400 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Social Services 70 70 0 TOTAL 70 70 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation SOCIAL SERVICES : 240 SOCIAL SERVICES increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Revenue and Expenditure Reconciliation Adjustments – The base budget revenue and expenditure accounts have been reconciled to state and federal approved funding for FY 24. 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 24 reconciled County Budget for this Division totaled $7,320,567; $6,206,698 in state and federal dollars and $1,113,869 in County dollars. Based on the reconciliation for FY 24, a total of $2,270 is added to the base revenue budget for FY 25 and ($199,779) is reduced from base expenditures due to a reduction in purchase of services/public assistance costs for 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. • $30,252 is Added for a Financial System Software Replacement – $30,252 in additional funding is added in FY 25 to cover the cost to replace the Social Services’ Thomas Brothers financial system. The new system will allow for more efficient and cloud-based operations for the department. MONTGOMERY COUNTY, VIRGINIA Parks and Recreation Board of Supervisors County Administrator VOTERS Deputy County Administrator Parks and Recreation Administration Community Recreation Programs Aquatics Outdoor Recreation Senior Tours and Recreation Programs Special Programs Athletics Parks and Playgrounds Summer Programs PARKS AND RECREATION : 241 PARKS AND RECREATION : 242 PARKS AND RECREATION Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Administration $1,055,354 $941,561 $1,187,820 $1,282,175 $5,038 $1,287,213 $99,393 Aquatics $115,431 $119,469 $136,781 $144,636 $- $144,636 $7,855 Athletics $167,446 $145,183 $165,381 $167,137 $- $167,137 $1,756 Community Recreation Programs $12,151 $7,895 $12,151 $14,054 $- $14,054 $1,903 Outdoor Recreation $11,629 $7,227 $11,629 $11,629 $- $11,629 $- Parks and Playgrounds $49,329 $47,761 $55,300 $55,200 $- $55,200 $(100) Senior Tours $13,847 $7,233 $13,942 $12,110 $- $12,110 $(1,832) Senior Recreation Program $4,425 $2,236 $3,475 $3,475 $- $3,475 $- Special Programs $28,874 $1,701 $19,975 $14,775 $- $14,775 $(5,200) Summer Programs $50,302 $49,888 $42,561 $43,892 $- $43,892 $1,331 TOTAL EXPENDITURES $1,508,788 $1,330,154 $1,649,015 $1,749,083 $5,038 $1,754,121 $105,106 EXPENDITURES BY CLASSIFICATION Personal Services $1,135,404 $1,003,587 $1,262,426 $1,365,022 $5,038 $1,370,060 $107,634 Operations & Maintenance $363,384 $316,218 $386,589 $384,061 $- $384,061 $(2,528) Capital Outlay $10,000 $10,349 $- $- $- $- $- TOTAL EXPENDITURES $1,508,788 $1,330,154 $1,649,015 $1,749,083 $5,038 $1,754,121 $105,106 REVENUE BY CLASSIFICATION Local Property Rental $3,830 $6,060 $5,000 $6,000 $- $6,000 $1,000 Local Adult Rec. Fees $1,000 $325 $1,000 $1,000 $- $1,000 $- Local Athletics Fees $34,600 $32,644 $34,600 $34,600 $- $34,600 $- Local Comm. Rec. Fees $- $- $- $- $- $- $- Local Senior Tour Fees $16,500 $9,423 $16,500 $11,500 $- $11,500 $(5,000) Local Senior Rec. Fees $500 $5,980 $3,000 $3,000 $- $3,000 $- Local Outdoor Rec. Fees $8,000 $6,312 $8,000 $6,000 $- $6,000 $(2,000) Local Special Event Fees $500 $- $500 $500 $- $500 $- Local Summer Rec. Fees $28,700 $59,860 $28,700 $48,700 $- $48,700 $20,000 Local Pool Fees $72,000 $75,227 $75,000 $75,000 $- $75,000 $- Local Recovered Costs $- $3,430 $- $- $- $- $- Local Fundraising $- $- $- $- $- $- $- Scholarship Revenue $500 $1,000 $500 $500 $- $500 $- TOTAL DESIGNATED REVENUE $166,130 $200,261 $172,800 $186,800 $- $186,800 $14,000 TOTAL UNDESIGNATED REVENUE $1,342,658 $1,129,893 $1,476,215 $1,562,283 $5,038 $1,567,321 $91,106 TOTAL REVENUES $1,508,788 $1,330,154 $1,649,015 $1,749,083 $5,038 $1,754,121 $105,106 PARKS AND RECREATION : 243 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 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. PARKS AND RECREATION : 244 PARKS AND RECREATION 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 23 Actual FY 24 Projected FY 25 Projected Fall Sports Youth Participants 298 300 300 Spring Ball Youth Participants 328 336 336 Winter Youth Sports Participants 319 320 320 Senior Program Participants 2,608 2,849 2,849 Summer Camp Participants 259 260 260 Frog Pond Visitors 15,108 16,000 16,000 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Administration 2 2 0 Aquatics/Summer/Community Programs 1 1 0 Athletics 2 2 0 PARKS AND RECREATION : 245 PARKS AND RECREATION Maintenance 6 6 0 Outdoor Recreation/Parks and Playgrounds 1 1 0 Senior Recreation Program/ Senior Tours 1 1 0 TOTAL 13 13 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 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $14,000 is added to the Parks and Recreation Division’s base fee revenue for FY 25. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,757 in base utility funds have been transferred from Parks and Recreation to General Services for FY 25. Additionally, $771 in base telecommunication funds have been transferred from Parks and Recreation to Information Technology for FY 25. These transfers create a decrease of ($2,528) in base funds in the Parks and Recreation budget for 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. • $5,038 is Added for Minimum Wage Increases – $5,038 in additional funding is added to cover the cost of new minimum wage increases that take effect January 1, 2025. The minimum wage rate will increase from $12 per hour to $13.50 per hour. MONTGOMERY COUNTY, VIRGINIA Regional Library System Board of Supervisors Library Board VOTERS Regional Library System REGIONAL LIBRARY SYSTEM : 247 REGIONAL LIBRARY SYSTEM : 248 REGIONAL LIBRARY SYSTEM Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Regional Library System $2,841,250 $2,573,958 $2,590,167 $2,651,683 $15,144 $2,666,827 $76,660 TOTAL EXPENDITURES $2,841,250 $2,573,958 $2,590,167 $2,651,683 $15,144 $2,666,827 $76,660 EXPENDITURES BY CLASSIFICATION Personal Services $2,037,303 $1,874,727 $2,140,519 $2,202,035 $5,251 $2,207,286 $66,767 Operations & Maintenance $739,160 $658,359 $449,648 $449,648 $9,893 $459,541 $9,893 Capital Outlay $64,787 $40,872 $- $- $- $- $- Lump Sum Reduction $- $- $- $- $- $- $- TOTAL EXPENDITURES $2,841,250 $2,573,958 $2,590,167 $2,651,683 $15,144 $2,666,827 $76,660 REVENUE BY CLASSIFICATION Local Photo Copy Sales $14,221 $19,764 $18,000 $18,000 $- $18,000 $- Local Library Fines $154 $154 $- $- $- $- $- Local Library Fees $4,263 $4,819 $3,750 $3,750 $- $3,750 $- Passports $25,205 $32,625 $26,000 $33,000 $- $33,000 $7,000 Floyd Contribution $83,888 $94,198 $83,888 $83,888 $- $83,888 $- Blacksburg Contribution $15,000 $15,002 $15,000 $15,000 $- $15,000 $- Christiansburg Contribution $15,000 $15,067 $15,000 $15,000 $- $15,000 $- Local Donations $45,027 $45,753 $- $- $- $- $- Local Recovered Costs $3,320 $4,265 $- $- $- $- $- State Aid $245,376 $279,960 $281,314 $333,628 $- $333,628 $52,314 TOTAL DESIGNATED REVENUE $451,454 $511,606 $442,952 $502,266 $- $502,266 $59,314 TOTAL UNDESIGNATED REVENUE $2,389,796 $2,062,353 $2,147,215 $2,149,417 $15,144 $2,164,561 $17,346 TOTAL REVENUES $2,841,250 $2,573,958 $2,590,167 $2,651,683 $15,144 $2,666,827 $76,660 REGIONAL LIBRARY SYSTEM : 249 REGIONAL LIBRARY SYSTEM About The Montgomery-Floyd Regional Library System has branch libraries in Blacksburg, Christiansburg, Shawsville and Floyd. The library also operates a Mobile Unit that brings library services and materials to apartment and mobile home communities, geographically remote areas, and institutional settings. Reading and other materials are offered in a variety of formats, including eBooks, downloadable and streaming audiobooks, e-magazines, music, and movies. The library also loans non-traditional items including wireless hotspots, Adventure Kits, Memory Kits, and more. Public computers, wireless access, databases and office and entertainment software are available in each library. The Library also offers notary services and is a passport acceptance agency. The Christiansburg and Floyd libraries maintain special sections for genealogy and local history. Regional Library System Staff members of the regional system are trained to help citizens find information and resources, educate on how to conduct research, use personal and library technology, and make effective use of the library’s physical and electronic resources. Library services include assistance with early literacy, job searching and resume building, computer classes, summer reading programs for all ages, special events, book discussion groups, story times, and other programming for all ages and abilities. Public meeting rooms in each library branch are available to individuals and groups to use on a first-come basis. Key Performance Indicators Performance Targets FY 23 Actual FY24 Projected FY25 Projected Visitors 362,768 366,000 373,000 Items Checked Out 618, 504 622,000 630,000 Internet Sessions by Patrons 67,465 69,000 69,000 Passport Applications 1,153 1,250 1,350 Personnel DEPARTMENT FY 24 Approved FTE FY 25 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 25, the County budget includes an increase in REGIONAL LIBRARY SYSTEM : 250 REGIONAL LIBRARY SYSTEM the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • State Aid Base Revenue Adjustments – A total of $52,314 is added to the Library’s base state aid revenue budget for FY 25. These funds account for the adjustment of revenues as reported by the State and reconciled to the FY 24 County approved budget. • Base Fee Revenue Budget Adjustments – Based on actual fee collections in FY 23 and projected fee collections in FY 24 and FY 25, an additional $7,000 is added to the Regional Library’s base fee revenue for 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. • $9,893 is Added for Online Information Services – $9,893 in additional funding is added in FY 25 for online information services. In prior years, the Montgomery-Floyd Regional Library had access to state funded information services through OCLC Group Access. This allowed the Library to use the full OCLC cataloging utility for no cost. In FY 24, the state ended this no cost access. $9,893 in additional funding is required to cover the annual costs to maintain the OCLC cataloging utility going forward. • $5,251 is Added to Reclassify One Full-time and Four Part-time Positions – $5,251 in additional funding is added in FY 25 to reclassify one full-time Library Associate and four part-time Library Service Specialist positions. Based on education requirements and job roles and responsibilities, these positions are being reclassified to be more in line with education, work experience, and supervisory skills required by other positions throughout the County. These reclassifications will better align classification and compensation with job requirements and staff responsibilities. MONTGOMERY COUNTY, VIRGINIA Planning and GIS Services Board of Supervisors County Administrator VOTERS Planning and GIS Services Planning GIS PLANNING AND GIS SERVICES : 251 Deputy County Administrator PLANNING AND GIS SERVICES : 252 PLANNING AND GIS SERVICES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Planning $799,712 $535,952 $586,408 $622,549 $234,114 $856,663 $270,255 GIS $454,561 $417,794 $348,042 $361,424 $1,400 $362,824 $14,782 TOTAL EXPENDITURES $1,254,273 $953,746 $934,450 $983,973 $235,514 $1,219,487 $285,037 EXPENDITURES BY CLASSIFICATION Personal Services $746,829 $575,885 $756,980 $807,890 $179,414 $987,304 $230,324 Operations & Maintenance $456,844 $367,444 $177,470 $176,083 $56,100 $232,183 $54,713 Capital Outlay $50,600 $10,417 $- $- $- $- $- TOTAL EXPENDITURES $1,254,273 $953,746 $934,450 $983,973 $235,514 $1,219,487 $285,037 REVENUE BY CLASSIFICATION Local Rezoning/Subdivision Permits $23,427 $27,585 $23,427 $23,427 $- $23,427 $- Local Site Plan Review $7,500 $3,203 $7,500 $7,500 $- $7,500 $- Local Map/Ordinance Sales $100 $- $100 $100 $- $100 $- Local GIS Sales $400 $65 $400 $400 $- $400 $- Local Technology Fees $22,000 $20,796 $- $- $- $- $- Local Recovered Costs $3,273 $7,938 $- $- $- $- $- Auto Graveyard Fees $- $3,300 $- $- $- $- $- TOTAL DESIGNATED REVENUE $56,700 $62,887 $31,427 $31,427 $- $31,427 $- TOTAL UNDESIGNATED REVENUE $1,197,573 $890,860 $903,023 $952,546 $235,514 $1,188,060 $285,037 TOTAL REVENUES $1,254,273 $953,746 $934,450 $983,973 $235,514 $1,219,487 $285,037 PLANNING AND GIS SERVICES : 253 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 23 Actual FY24 Projected FY25 Projected Applications Processed 25 20 20 Zoning Permits 656 550 500 Subdivision Plats Processed 70 45 40 PLANNING AND GIS SERVICES : 254 PLANNING AND GIS SERVICES Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Planning 6 8 2 GIS 2 2 0 TOTAL 8 10 2 Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $1,387 in base telecommunication funds have been transferred from Planning and GIS to Information Technology for FY 25. This transfer creates a decrease of ($1,387) in base funds in the Planning and GIS budget for 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. • $89,184 is Added for a Transportation Planner II (One FTE) – $89,184 and one FTE are added to the Planning and GIS Division. Due to the increase in departmental demands, a position is needed to dedicate specific staff time and resources towards putting together funding applications for transportation projects. Currently, staff is unable to devote the time necessary to prepare competitive applications. Funding applications are cumbersome and VDOT will only assist each county with one application and one planning effort per funding cycle. By adding a dedicated position, the County will be able to complete more competitive applications, apply to multiple funding opportunities per cycle, and take on more planning PLANNING AND GIS SERVICES : 255 PLANNING AND GIS SERVICES efforts to identify transportation needs throughout the County. • $50,000 is Added for Professional Services – $50,000 in additional funding is added in FY 25 for professional services. In order to obtain transportation funding through state and federal programs, completed applications require engineering work. The County does not have staff currently to complete this work. The additional funding will cover the cost to contract out the engineering work needed for funding applications. The Transportation Planner II position that is added in FY 25 provides staff time and resources to prepare funding applications, with exception of the engineering work. Without this added position, the division would require an additional $100,000 to contract out the entire preparation of funding applications. • $6,100 is Added for Training, Memberships, and Dues – $6,100 in additional funding is added in FY 25 for training, memberships, and dues. Staff in the Planning and GIS Division must obtain and retain certifications. Conferences and other external trainings are required to obtain certifications. Once certifications have been obtained, there is a significant increase in memberships and dues. In addition, the Planning and GIS Division is growing and has more staff that need to obtain certifications to perform job functions effectively. $6,100 is needed to cover increased costs associated with training, memberships, and dues. • $75,153 is Added for a Zoning Compliance Officer (One FTE) – $75,153 and one FTE are added in FY 25 to the Planning and GIS Division. As Montgomery County and the number of residents continues to grow, the number of zoning ordinance complaints and site inspections necessary has increased. Current zoning staff are focused on the number of applications and permits for developments and are not able to efficiently and equally administer zoning ordinances and enforce compliance. The addition of the Zoning Compliance Officer provides a dedicated staff member to focus on ordinance compliance to provide more efficient services to citizens. • $15,077 is Added to Reclassify One Full-time Position – $15,077 in additional funding is added in FY 25 to reclassify one Senior Planner position. This position has been assigned more roles and responsibilities than required of the Senior Planner position. In addition, the Planning and GIS Division worked with the Sherwood Wilson Group on recommendations to reorganize the division. The reclassification of one Senior Planner to an Assistant Director of Planning and GIS was a recommendation from the Sherwood Wilson Group and would better align classification and compensation with staff roles and responsibilities. MONTGOMERY COUNTY, VIRGINIA Economic Development Board of Supervisors County Administrator VOTERS Economic Development ECONOMIC DEVELOPMENT : 257 ECONOMIC DEVELOPMENT : 258 ECONOMIC DEVELOPMENT Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Economic Development $559,727 $485,046 $586,838 $632,885 $24,376 $657,261 $70,423 TOTAL EXPENDITURES $559,727 $485,046 $586,838 $632,885 $24,376 $657,261 $70,423 EXPENDITURES BY CLASSIFICATION Personal Services $401,556 $374,327 $468,904 $517,720 $- $517,720 $48,816 Operations & Maintenance $133,572 $84,509 $95,799 $93,030 $24,376 $117,406 $21,607 Direct Payments $17,000 $17,000 $22,135 $22,135 $- $22,135 $- Capital Outlay $7,599 $9,211 $- $- $- $- $- TOTAL EXPENDITURES $559,727 $485,046 $586,838 $632,885 $24,376 $657,261 $70,423 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- Governor's Opprotunity Fund $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $559,727 $485,046 $586,838 $632,885 $24,376 $657,261 $70,423 TOTAL REVENUES $559,727 $485,046 $586,838 $632,885 $24,376 $657,261 $70,423 ECONOMIC DEVELOPMENT : 259 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 Montgomery Blacksburg Christiansburg (MBC) Development Corporation to attract new investments and support the success of existing businesses. Economic Development The department carries out the Board of Supervisors’ Strategic Plan, which outlines: recruitment of new industry, retention and expansion of existing business and industry, market research, workforce development, and product (sites and buildings) development. Since 2009, 3,688 new jobs have been added from both new and existing businesses, resulting in more than $300 million in total investment in Montgomery County. Key Performance Indicators Performance Targets FY23 Actual FY24 Projected FY25 Projected Existing Industry Visits 77 75 75 New Prospect Inquiries 52 48 48 Product - Acres Available 50 50 50 VATI Project 1 - Project Passings 0 1,292 N/A VATI Project 2 - Project Passings 0 0 8,822 Personnel DEPARTMENT FY 24 Approved FTE FY 25 Approved FTE Change Economic Development 3.6 4 0.4 TOTAL 3.6 4 0.4 ECONOMIC DEVELOPMENT : 260 ECONOMIC DEVELOPMENT Base Budget Discussion The base budget is the estimated minimum cost for providing continued services/operations for each division/ department. It is based on the prior year approved budget with adjustments. This budget shows how much it would cost in the next fiscal year to operate the same programs in the current fiscal year. • Base Salary and Fringe Benefit Adjustments – For FY 25, the County budget includes an increase in the Virginia Retirement System (VRS) rate from 13.75% to 14.26% for all Plan 1 and Plan 2 employees. For all hybrid employees, the VRS rate increased from 13.75% to 17.76%. Based on County health insurance claims, a 10% increase for health insurance is also added for FY 25. All other fringe benefits rates remain unchanged. The FY 25 approved budget also includes funding to cover the cost of a 5% compensation increase for classified and part-time non-classified County employees July 1, 2024, and funding to maintain the County’s Compensation and Classification Pay Plan. • Broadband Project Manager (0.4 FTE) Added to the Base Budget – In FY24, a new Broadband Project Manager position was added to in the Economic Development Division. This position was added as 0.6 FTE with $30,000 in American Rescue Plan Act (ARPA) funds available to fund a portion of the position for one year. In FY 25, 0.4 FTE is added to the Economic Development base to transition the Broadband Project Manager to a fully County-funded position. The total number of FTEs in Economic Development is now 4, which is an increase of 0.4 FTE. • Consolidation of Utility and Telecommunications Expenses – In prior years, most utility (i.e., electric, heating, and water and sewer) and telephone/telecommunications expenses were budgeted for by each department, as necessary. In order to promote better operational efficiency for FY 25 and beyond, utility and telecommunication costs have been consolidated into General Services and Information Technology. As a result, $2,769 in base telecommunication funds have been transferred from Economic Development to Information Technology for FY 25. This transfer creates a decrease of ($2,769) in base funds in the Economic Development budget for 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. • $24,376 is Added for Landscaping Costs at the Falling Branch Corporate Park Phase I and II – $24,376 in additional funding is added in FY 25 to cover increases in landscaping requirements at the Falling Branch Corporate Park due to the age and growth of the park. MONTGOMERY COUNTY, VIRGINIA Other Agencies Board of Supervisors Other Agencies VOTERS OTHER AGENCIES : 261 OTHER AGENCIES : 262 OTHER AGENCIES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY AGENCIES Human Service Agencies $776,860 $746,074 $947,690 $947,690 $36,531 $984,221 $36,531 Public Safety Agencies $1,146,135 $1,129,788 $1,077,928 $1,077,928 $48,683 $1,126,611 $48,683 Educational/Cultural Agencies $611,695 $412,521 $565,369 $565,369 $3,370 $568,739 $3,370 Environmental Agencies $160,614 $154,518 $166,187 $166,187 $13,146 $179,333 $13,146 Economic Development Agencies $288,506 $276,556 $323,183 $323,183 $19,450 $342,633 $19,450 TOTAL EXPENDITURES $2,983,810 $2,719,457 $3,080,357 $3,080,357 $121,180 $3,201,537 $121,180 REVENUE BY CLASSIFICATION Recovered Costs $- $- $- $- $- $- $- Wireless 911 $- $- $- $- $- $- $- State Extension Office Reimbursement $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $2,983,810 $2,719,457 $3,080,357 $3,080,357 $121,180 $3,201,537 $121,180 TOTAL REVENUES $2,983,810 $2,719,457 $3,080,357 $3,080,357 $121,180 $3,201,537 $121,180 OTHER AGENCIES : 263 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 level funding – The NRVDH’s request for FY 25 is $255,203, which is a decrease of $68,603 from the FY 24 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 25 is $255,203 or 48.43% of the total funding. The facility is over 30 years old and requires upgrades, maintenance, and newer equipment for licensure compliance. Due to the need to address these capital issues, the County is providing $323,806 for operations based on a three-year average usage and is setting aside $68,603 in a special reserve to address future facility upgrades. By the end of FY 25, $996,559 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 25 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 25, the County is providing level funding of $30,994. With level funding, the County is providing 58% of the funding with only 41% of the clients served. The County also provides the building at 215 Roanoke Street which was renovated for the center. Assuming the center had to rent space equivalent to the building provided by the County, the rental costs would likely exceed $64,352 (8,044 square feet X $8.00). Locality % Usage FY 25 Funding Giles 4.55%$23,993 Montgomery 48.43%$255,203 Pulaski 43.88%$231,210 Radford 3.13%$16,515 Total 100.00%$526,921 Community Health Center of the NRV FY 2023 FY 2024 FY 2025 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 2,236 41% $30,994 59% 2,351 41% $30,994 58% 2,469 41% $30,994 58% Pulaski County 1,346 25% $8,000 15% 1,415 25% $9,000 17% 1,485 25% $9,000 17% Floyd County 228 4% $- 0% 240 4% $- 0% 252 4% $- 0% Giles County 980 18% $8,000 15% 1,031 18% $8,000 15% 1,083 18% $8,000 15% Radford City 699 13% $5,853 11% 735 13% $5,853 11% 772 13% $5,853 11% Total 5,489 100% $52,847 100% 5,772 100% $53,847 100% 6,061 100% $53,847 100% * Actual *Projected *Projected OTHER AGENCIES : 264 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 25, 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 25, which represents an increase of $1,524. In FY 24 MCEAP received $30,471. For FY 25, the County is providing level funding of $81,096 for both programs. With level funding, the County is providing 40% of the funding with only 33% of the clients served. • $38,183 is included for the Women’s Resource Center (not mandated), which is level funding – The agency received $38,183 in the FY 24 budget, and requested $40,092 for FY 25, an increase of $1,909. Historical funding and the percentage of clients served by locality are presented below. With a budget of $38,183, the County is providing 41% of funding with 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 25 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 2023 FY 2024 FY 2025 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 2,733 33% $81,096 39% 3,006 33% $81,096 40% 3,307 33% $81,096 40% Pulaski County 2,476 30% $52,545 25% 2,724 30% $52,545 26% 2,996 30% $52,545 26% Floyd County 1,065 13% $23,194 11% 1,172 13% $32,955 16% 1,289 13% $32,955 16% Giles County 1,134 14% $15,836 8% 1,247 14% $16,628 8% 1,372 14% $16,628 8% Radford City 894 11% $37,478 18% 983 11% $20,156 10% 1,082 11% $20,156 10% Total 8,302 100% $210,149 100% 9,132 100% $203,380 100% 10,046 100% $203,380 100% Women's Resource Center FY 2023 FY 2024 FY 2025 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 1,077 37% $38,183 41% 1,110 37% $38,183 41% 1,184 37% $38,183 41% Pulaski County 804 27% $26,006 28% 810 27% $26,006 28% 864 27% $26,006 28% Floyd County 177 6% $5,621 6% 180 6% $5,902 6% 192 6% $5,902 6% Giles County 194 7% $5,574 6% 210 7% $5,574 6% 224 7% $5,574 6% Radford City 686 23% $17,006 18% 690 23% $17,856 19% 736 23% $17,856 19% Total 2,938 100% $92,390 100% 3,000 100% $93,521 100% 3,200 100% $93,521 100% OTHER AGENCIES : 265 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. • $6,804 is included for the Literacy NRV (formerly Literacy Volunteers of the NRV) (not mandated), which is an increase of $322 – The agency requested $7,130 in the FY 25 budget, which represents an increase of $648. With funding of $6,804, Montgomery County, without the funding from the two towns, will be providing 57.89% of the funding with 57.89% of the clients served. Literacy NRV provides free instruction for adults in reading, writing, basic Math, GED preparation, ESOL and basic computer skills. • $277,927 is included for the New River Valley Community Services (mandated), which is an increase of $25,266 – The agency requested $568,184 in the FY 25 budget, which represents an increase of $315,523. 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 $568,184. An additional $25,266 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 23. Literacy NRV - Clients Served Locality FY 23 %FY 24 %FY 25 % Montgomery 272 73.91%200 57.97%220 57.89% Pulaski 52 14.13%70 20.29%77 20.26% Floyd 15 4.08%19 5.51%21 5.53% Giles 11 2.99%36 10.43%40 10.53% Radford 18 4.89%20 5.80%22 5.79% 368 100.00%345 100.00%380 100.00% *Actuals *Projected *Projected Literacy NRV Locality FY 23 FY 24 % of Total FY 25 % of Total Montgomery $6,482 $6,482 39.88%$6,804 41.05% Pulaski $2,410 $2,772 17.06%$2,772 16.73% Floyd $606 $750 4.61%$750 4.53% Giles $566 $735 4.52%$735 4.43% Radford $0 $691 4.25%$691 4.17% Town of Blacksburg $2,645 $2,910 17.91%$2,910 17.56% Town of Christiansburg $1,738 $1,912 11.76%$1,912 11.54% Total $14,447 $16,252 100%$16,574 100% Literacy NRV Locality FY 25 % of Total Montgomery $6,804 57.89% Pulaski $2,772 23.59% Floyd $750 6.38% Giles $735 6.25% Radford $691 5.88% Total $11,752 100.00% OTHER AGENCIES : 266 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 $18,400 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 $32,400 which represents an increase of $1,748. With level funding, the County is providing 29% of the funding with 17% of the clients served in the New River Valley. Community Services Board - Local Funding Locality FY 23 FY 24 % of Total FY 25 % of Total Montgomery $229,692 $252,661 46.2% $277,927 48.6% Pulaski $105,600 $117,000 21.4% $117,000 20.5% Floyd $41,500 $42,500 7.8% $42,500 7.4% Giles $66,046 $72,651 13.3% $72,651 12.7% Radford $55,999 $61,599 11.3% $61,599 10.8% Total $498,837 $546,411 100.00% $571,677 100.00% New River Valley Agency on Aging - Locality Funding Locality FY 23 FY 24 % of total FY 25 % of total Montgomery $16,652 $16,652 29% $16,652 29% Pulaski $19,450 $19,450 34% $19,450 34% Floyd $6,662 $7,627 13% $7,627 13% Giles $8,075 $8,075 14% $8,075 14% Radford $5,564 $5,953 10% $5,953 10% Total $56,403 $57,757 100% $57,757 100% New River Valley Agency on Aging - Clients Served Locality FY 23 %FY 24 %FY 25 % Montgomery 3,176 17.70% 3,200 17% 3,220 17% Pulaski 6,770 37.73% 6,800 37% 6,820 37% Floyd 2,896 16.14% 3,000 16% 3,020 16% Giles 1,792 9.99% 2,000 11% 2,020 11% Radford 3,311 18.45% 3,350 18% 3,370 18% Total 17,945 100.00% 18,350 100.00% 18,450 100.00% *Actuals *Projected *Projected Community Services Board - Clients Served Locality FY 23 FY 24 % of Total FY 25 % of Total Montgomery 4,225 4,204 40.9% 4,183 40.9% Pulaski 2,820 2,742 26.7% 2,664 26.1% Floyd 724 733 7.1% 742 7.3% Giles 1,222 1,212 11.8% 1,202 11.8% Radford 1,335 1,384 13.5% 1,433 14.0% Total 10,326 10,275 100.00% 10,224 100.00% OTHER AGENCIES : 267 OTHER AGENCIES • $11,046 is included for the New River Valley Senior Services, Inc. (not mandated), which is level funding – The agency requested $20,000, which represents an increase of $8,954. The agency received $11,046 in FY 24. The agency provides transportation services for non-emergencies for sensory and physically disabled persons. With $11,046 in funding, the County will be providing 33% 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 24 and requested $15,000 for FY 25. 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 Solutions (previously Brian Injury Services of Southwest Virginia) (not mandated), which is level funding – The agency received $4,000 in FY 24 and requested $4,000 for FY 25, which is level funding. Brain Injury Solutions provides case management services for citizens who have suffered brain injuries. New River Valley Senior Services Clients Served FY 23 FY 24 FY 25 % Montgomery 71 95 100 32% Pulaski 110 110 115 37% Giles 4 30 35 11% Floyd 26 15 20 6% City of Radford 24 35 40 13% Total Locality 235 285 310 100% New River Valley Senior Services Locality Funding FY 23 %FY 24 %FY 25 % Montgomery $11,046 37% $11,046 33% $11,046 33% Pulaski $15,000 50% $15,000 45% $15,000 45% Giles $1,818 6% $1,818 5% $1,818 5% Floyd $1,945 7% $1,945 6% $1,945 6% City of Radford $- 0% $3,464 10% $3,464 10% $29,809 100% $33,273 100% $33,273 100% Brain Injury Solutions - Locality Funding Locality FY 23 FY 24 % of Total FY 25 % 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 : 268 OTHER AGENCIES • $3,500 is included for NRV CARES (not mandated), which is level funding – The agency received $3,500 in the FY 24 budget and requested $3,675 for FY 25, 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 50.6% of the funding with 47.2% of the clients served in the New River Valley. • $63,862 is included for the Fairview District Home (mandated), which is an increase of $2,643 – The agency requested $63,862 for FY 25, which is an increase of $2,643. 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 23 FY 24 FY 25 % of Total Montgomery 17 18 19 41.3% Pulaski 6 7 8 17.4% Giles 3 3 4 8.7% Floyd 8 9 9 19.6% Radford 3 5 6 13.0% Total 37 42 46 100.0% NRV CARES - Locality Funding Locality FY 23 FY 24 % of Total FY 25 % of Total Montgomery $3,500 $3,500 50.6% $3,500 50.6% Pulaski $1,000 $1,000 14.5% $1,000 14.5% Giles $- $- 0.0% $- 0.0% Floyd $300 $315 4.6% $315 4.6% Radford $2,000 $2,100 30.4% $2,100 30.4% Total $6,800 $6,915 100.0% $6,915 100.0% NRV CARES - Clients Served Locality FY 23 FY 24 FY 25 % of Total Montgomery 1,939 1,795 1,885 47.2% Pulaski 691 605 698 17.5% Giles 993 430 590 14.8% Floyd 202 155 194 4.9% Radford 849 555 626 15.7% Total 4,674 3,540 3,993 100.0% OTHER AGENCIES : 269 OTHER AGENCIES • $9,000 is included for the Children’s Trust (not mandated) to support the Children’s Advocacy Center of the New River Valley, which is an increase of $4,000 – The agency received $5,000 in the FY 24 budget and requested $9,000 for FY 25. 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. • $81,800 is included for the New River Home Trust (mandated), which is an increase of $4,300 – A total of $81,800 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 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 FY19 FY20 FY21 FY22 FY23 Average Funding Nonownership Jurisdictions: Other 4.2 3.2 2.2 1.0 1.0 2.3 Floyd 4.0 4.4 5.0 5.7 5.8 5.0 $20,000 Ownership Members: Giles 1.0 1.0 0.3 0.6 1.0 0.8 2.43% $5,236 Montgomery 9.3 8.6 6.5 6.0 5.5 7.2 22.37% $48,197 Pulaski 14.4 12.8 10.0 11.5 13.2 12.4 38.57% $83,103 Radford 14.3 11.7 11.4 10.8 10.6 11.8 36.64% $78,941 Total 47.2 41.7 35.4 35.6 37.1 39.40 100% $235,477 Fairview District Home - Total Expenses MGT Fee Capital Total Giles $5,236 $10,922 $16,158 Montgomery $48,197 $15,665 $63,862 Pulaski $83,103 $17,054 $100,157 Radford $78,941 $4,264 $83,205 Floyd $20,000 $- $20,000 Total $235,477 $47,904 $283,381 OTHER AGENCIES : 270 OTHER AGENCIES houses in the trust and includes a 4% annual cost of living adjustment. Montgomery County’s share of the operating costs for FY 25 under this formula is $81,800. Public Safety Agencies • $12,771 is included for State Forester (mandated), which is an increase of $634 – The agency received $12,137 in the FY 24 budget and requested $12,771 for FY 25. Based on the invoice from the State Forester for FY 24, the amount needed to cover the fee for FY 25 is $12,771. • $15,715 is included for the Emergency Medical Services Council (not mandated), which is level funding – The agency received $15,715 in the FY 24 budget and requested level funding for FY 25. 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 24 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 2023, $500 has been expended, representing 25 cases. • $1,055,825 is included for the New River Valley Emergency Communications Regional Authority (mandated), which is an increase of $48,049 – The Authority received $1,007,776 in FY 24 and requested an increase of $48,049 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. New River Home Trust - Funding Formula Political Subdivision Base Operating Support Additional Support Montgomery County ($140,000 x 1.04 n-1) 2 $1,500/unit Town of Blacksburg ($140,000 x 1.04 n-1) 2 $1,500/unit New River Home Trust - FY 25 Calculation Montgomery County $140,000 x 1.04 2 + $9,000 = $81,800 OTHER AGENCIES : 271 OTHER AGENCIES Educational/Cultural Agencies • $53,739 is included for New River Community College (mandated), which is an increase of $3,370 – The agency requested $53,739 in the FY 25 budget. The agency received $50,369 in the FY 24 budget. The County’s funding as well as funding from other local contributing localities is based on a weighted average, local participation formula adopted when the college was established. The formula is a function of three components including: population, true property value, and student enrollment with the greatest weight attributed to student enrollment. The following table illustrates the fund allocation from Montgomery County and surrounding areas. Funds are used for site development costs for capital projects which are not funded by the state. Earmarking these monies for the local share of capital projects will preclude the College from asking localities for additional funds to cover site development costs. • $450,000 is Included for the Access to Community College Education (ACCE) Program (not mandated) Through New River Community College, which is level funding – The ACCE program is a public/private partnership to make college available to high school graduates. The locality designates a dollar amount that is matched by donations from local industries and private sponsors. $450,000 is included for FY 25 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 24 budget and requested level funding for FY 25. 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 of Art and History. • $5,000 is included for the Montgomery Museum of Art and History (not mandated), which is level funding – The agency received $5,000 in the FY 24 budget and requested level funding for FY 25. 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 $9,000 for the FY 25 budget, which is an increase of $4,000. Funds support instructor fees and supply costs of onsite classes. The Historic Smithfield exists to preserve and interpret the New River Community College Locality Population %Prop. Values %Student Enrollment %Funding % Montgomery 98,915 54.519% $8,937,288,500 55.263% 2,080 53.664% $53,739 54.155% Pulaski 33,706 18.578% $3,173,658,300 19.624% 772 19.917% $19,440 19.591% Giles 16,453 9.068% $1,278,522,700 7.906% 401 10.346% $9,529 9.602% Floyd 15,619 8.609% $1,902,620,900 11.765% 277 7.147% $8,298 8.363% Radford 16,738 9.226% $880,143,700 5.442% 346 8.927% $8,226 8.290% Total 181,431 100.00% $16,172,234,100 100% 3,876 100.00% $99,232 100.00% Derived Funding % = [(Pop. %) + (PV %) + 3(SE %)] / 5 OTHER AGENCIES : 272 OTHER AGENCIES 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 of Art and History and the Lyric Council. • $5,000 is included for the Rosa Peters Community Park (not mandated), which is level funding – The agency received $5,000 in the FY 24 budget and requested $8,000 for FY 25. 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 24 and requested $40,000 for FY 25. Level funding is provided for FY 25. The mission of the Institute is to preserve its remaining facilities and archives, which for 100 years was the high school for African American students in the New River Valley. • $5,000 is Included for Eastmont Community Foundation (previously Mountain Valley Charitable Foundation) (not mandated), which is level funding – $5,000 is included for FY 25 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 24 and requested $35,000 for FY 25. Level funding is provided for FY 25. The agency offers a low cost, high quality option for spay/neuter of dogs and cats. Based on the success of the pilot program to subsidize the cost of the surgery for cats (nearly 18% are feral cats), funds are provided to continue this program, reducing the cost of surgeries for County residents and addressing overpopulation of feral cats. Environmental Agencies • $44,073 is included for the New River Valley Regional Commission (mandated), which is an increase of $3,091 – The agency requested $44,073 for FY 25 and received $40,982 in the FY 24 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. An increase was requested based on the Weldon Cooper Center 2022 population estimates. • $13,000 is included for the Skyline Soil and Water Conservation District (not mandated), which is level funding – A total of $15,000 was requested by the Skyline Soil and Water Conservation District for FY 25, which is an increase of $2,000. Many of the services provided by the District are to landowners and other consumers regarding general soil quality and management information and referral. The agency promotes conservation techniques and better water quality by offering an annual Grazing School throughout the New River Valley, which includes classes on plant science and grazing techniques for livestock. • $3,000 is included for the New River-Highland Resource Conservation and Development Council OTHER AGENCIES : 273 OTHER AGENCIES (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 25. The Council received $3,000 in FY 24. 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. • $119,260 is included for the Virginia Cooperative Extension Services (mandated), which is an increase of $10,055 – A total of $119,260 was requested by the Virginia Cooperative Extension Services for FY 25 and represents an increase of $10,055. $109,205 was included in the FY 24 budget. Each year, the County reconciles the Cooperative Extension budget to the required state match. Cooperative Extension provides research-based information to residents in the areas of Agriculture, Horticulture, Human and Family Resources and Youth Development. The County fully funds one full-time agricultural agent housed in the County, one full-time 4-H agent, 40% of funding for a part-time Master Gardner with Floyd, Pulaski, and Giles Counties each paying 20% of the cost, 50% funding for a Family and Consumer Science Agent, and 100% of a part-time 4-H technician position. Economic Development Agencies • $1,800 is included for the Montgomery County Chamber of Commerce (not mandated), which is an increase of $100 – A total of $1,800 is included for dues payable to the Montgomery County Chamber of Commerce for FY 25. 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 25, which is level funding. The agency received $19,678 in the FY 24 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 25, which is level funding from the FY 24 approved budget. New River Valley Airport Commission New River Valley Airport Commission - Clients Served Locality FY 23 FY 24 % of Total FY 25 % of Total Locality FY 24 FY 25 % of Total Montgomery $19,678 $19,678 9.52% $19,678 9.52%Montgomery 1,418 1,549 10.33% Pulaski $142,418 $142,418 68.90% $142,418 68.90%Pulaski 10,562 10,648 70.99% Giles $16,126 $16,126 7.80% $16,126 7.80%Giles 1,113 1,189 7.93% Floyd $- $- 0.00% $- 0.00%Floyd - - 0.00% Radford $28,490 $28,490 13.78% $28,490 13.78%Radford 1,528 1,614 10.76% Total $206,712 $206,712 100.00% $206,712 100.00%Total 14,621 15,000 100.00% OTHER AGENCIES : 274 OTHER AGENCIES • $8,500 is included for the New River Valley Passenger Rail Station (mandated), which is level funding – 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 2028. The New River Valley Passenger Rail Station received $8,500 in 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 25, which is level funding. The Institute, located at the University of Virginia, provides direct technical assistance and conducts specialized research projects, training, and leadership programs. Staff responds to inquiries on a wide variety of local government topics and provides in-depth research on inquiries with broad multi-jurisdictional applications. Information technology support services are also available. This recommendation provides funds necessary for membership in the Institute. Benefits of membership include priority access to Institute resources and discounts on publications and training opportunities. Membership dues will remain unchanged for FY 25. • $107,164 is included for Onward NRV (not mandated), which is an increase of $7,443 – A total of $107,164 was requested by Onward NRV for FY 25, which is an increase of $7,443. Onward NRV has a funding formula of $1.05 per capita for each member jurisdiction. This is a five-cent per capita rate increase for FY 25 compared to previous years. 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. Onward NRV Funding Source FY 25 Req.FY 25 Rec. % of Total % of Gov't Funding Montgomery County $107,164 $107,164 18.12%51.09% Christiansburg $5,250 $5,250 0.89%2.50% Blacksburg $5,250 $5,250 0.89%2.50% Total MC $117,664 $117,664 19.89%56.09% Pulaski County $35,250 $35,250 5.96%16.80% Dublin $1,575 $1,575 0.27%0.75% Town of Pulaski $3,150 $3,150 0.53%1.50% Total Pulaski $39,975 $39,975 6.76%19.06% Giles County $17,490 $17,490 2.96%8.34% Pearisburg $1,050 $1,050 0.18%0.50% Total Giles $18,540 $18,540 3.13%8.84% Floyd County $15,918 $15,918 2.69%7.59% Total Floyd $15,918 $15,918 2.69%7.59% City of Radford $17,677 $17,677 2.99%8.43% Total Local Gov't $209,774 $209,774 35.46%100.00% Private Sector $381,780 $381,780 64.54% Grand Total $591,554 $591,554 100.00% Assumes other jurisdictions fund requests OTHER AGENCIES : 275 OTHER AGENCIES • $21,500 is included for the Metropolitan Planning Organization (MPO) (mandated), which is an increase of $1,100 – A total of $21,500 was requested and is included for the MPO for FY 25, which includes $8,300 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 25 is $8,300 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 25, which is level funding. The organization is responsible for planning and budgeting the use of Federal transportation dollars in the Roanoke region. Dues are calculated on a $0.15 per capita basis. The RVTPO organization charges based on the 2040 TPO Study Area Boundary and 2020 Census Data which has 1,338 residents. • $60,000 is included for Participation in the Virginia Tech/Montgomery Regional Airport Authority (mandated), which is level funding – A total of $60,000 was requested by the Virginia Tech/ Montgomery Regional Airport Authority for FY 25. The agency received $60,000 in the FY 24 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. • $50,000 is included for Tourism (mandated), which is an increase of $12,000 – The County’s transient occupancy rate is 3%, which generates around $151K 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. • $8,939 is Included for the New River/Mount Rogers Workforce Development Board (not mandated), which is a decrease of ($1,193) – A total of $8,939 was requested by the New River/ Mount Rogers Workforce Development Board for FY 25, which is a decrease of ($1,193). The agency received $10,132 in the FY 24 budget. The funding will be used for business service support and is requested based on $3.55 per payrolled private business in the County. In prior years, funding was based on $0.10 per capita. The New River/Mount Rogers Workforce Development Board’s mission is to facilitate and coordinate initiatives that deliver a workforce with the skills needed by businesses and provide jobs to workers that pay a sustainable wage. MONTGOMERY COUNTY, VIRGINIA Contingencies - General Board of Supervisors County Administrator VOTERS Contingencies General CONTINGENCIES - GENERAL : 277 CONTINGENCIES - GENERAL : 278 CONTINGENCIES - GENERAL Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Contingencies-General $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 TOTAL EXPENDITURES $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 EXPENDITURES BY CLASSIFICATION General Contingencies $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 TOTAL EXPENDITURES $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 REVENUE BY CLASSIFICATION Local Recovered Costs $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 TOTAL REVENUES $189,069 $- $651,307 $651,307 $49,000 $700,307 $49,000 CONTINGENCIES - GENERAL : 279 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. • $49,000 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 $49,000 is needed to comply with this policy. MONTGOMERY COUNTY, VIRGINIA Contingencies - Special Board of Supervisors County Administrator VOTERS Contingencies Special CONTINGENCIES - SPECIAL : 281 CONTINGENCIES - SPECIAL : 282 CONTINGENCIES - SPECIAL Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Contingencies-Special $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 TOTAL EXPENDITURES $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 EXPENDITURES BY CLASSIFICATION Contingencies-Special $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 TOTAL EXPENDITURES $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 REVENUE BY CLASSIFICATION State School Revenue (Deferred State $) $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL UNDESIGNATED REVENUE $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 TOTAL REVENUES $116,216 $- $144,395 $- $1,896,272 $1,896,272 $1,751,877 CONTINGENCIES - SPECIAL : 283 CONTINGENCIES - SPECIAL About Special Contingencies serves as a holding account for funds approved for a specific purpose for which the details are not finalized. For funds held in special contingencies to be expended, the Board of Supervisors must approve a resolution transferring them to the appropriate division. Personnel DEPARTMENT FY 24 Approved FTE FY 25 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. • ($144,395) is Removed from Funds Remaining from the County’s 7% Compensation Increase in FY 24 – Monies were held in Special Contingencies until transferred to departments to provide a 7% Compensation increase for County employees July 1, 2023. $144,395 was the remaining balance after the funds were distributed in FY 24. These funds have been removed for FY 25 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. • $252,594 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 5% compensation increase for classified and part-time non-classified County employees July 1, 2024 and to maintain the County’s Compensation and Classification Plan. $252,594 is the remaining balance after the funding was distributed. • $1,643,678 is Held in Abeyance – The FY 25 budget resolution approved by the Board of Supervisors included language that if additional state funding was received for the School Operating Fund, the General Fund transfer to the School Operating Fund would be reduced by the amount of the additional state funding and the balance held in Special Contingencies to be allocated by the Board under future action. The state approved budget included an additional $2,760,727 in state funding for public schools. The County transfer to the School Operating Fund was, therefore, reduced by $2,760,727. $1,117,049 was used to fund paid fire staffing in eastern Montgomery. The remaining $1,643,678 is held in Special CONTINGENCIES - SPECIAL : 284 CONTINGENCIES - SPECIAL Contingencies and requires additional action by the Board of Supervisors prior to use. A separate resolution was provided after the approved budget to appropriate the additional $2,760,727 in state funding for public schools. MONTGOMERY COUNTY, VIRGINIA Law Library General Assembly Circuit Court VOTERS Law Library LAW LIBRARY : 285 LAW LIBRARY : 286 LAW LIBRARY Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT Law Library $17,600 $12,977 $17,600 $17,600 $- $17,600 $- TOTAL EXPENDITURES $17,600 $12,977 $17,600 $17,600 $- $17,600 $- EXPENDITURES BY CLASSIFICATION Operations & Maintenance $17,600 $12,977 $17,600 $17,600 $- $17,600 $- Capital Outlay $- $- $- $- $- $- $- TOTAL EXPENDITURES $17,600 $12,977 $17,600 $17,600 $- $17,600 $- REVENUE BY CLASSIFICATION Interest $1,000 $80 $1,000 $1,000 $- $1,000 $- Fees $14,000 $8,192 $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 $8,272 $17,600 $17,600 $- $17,600 $- TOTAL UNDESIGNATED REVENUE $- $4,705 $- $- $- $- $- TOTAL REVENUES $17,600 $12,977 $17,600 $17,600 $- $17,600 $- LAW LIBRARY : 287 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 : 289 MONTGOMERY COUNTY PUBLIC SCHOOLS : 290 MONTGOMERY COUNTY PUBLIC SCHOOLS Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT School Operating Fund $139,114,349 $133,725,941 $134,940,673 $140,740,241 $3,109,671 $143,849,912 $8,909,239 School Nutrition Fund $5,582,622 $4,751,740 $5,205,010 $5,677,122 $- $5,677,122 $472,112 TOTAL EXPENDITURES $144,696,971 $138,477,681 $140,145,683 $146,417,363 $3,109,671 $149,527,034 $9,381,351 EXPENDITURES BY CLASSIFICATION Instruction $105,519,081 $103,750,483 $103,927,695 $111,580,967 $- $111,580,967 $7,653,272 Admin/Attend/Health $6,265,554 $5,890,964 $6,254,283 $7,263,188 $- $7,263,188 $1,008,905 Transportation $7,843,570 $6,352,825 $5,827,776 $6,644,825 $- $6,644,825 $817,049 Operations & Maintenance $18,757,450 $17,033,958 $18,201,824 $20,375,025 $- $20,375,025 $2,173,201 Non-Instruction $320,034 $289,051 $320,435 $337,974 $- $337,974 $17,539 School Nutrition $5,582,622 $4,751,740 $5,205,010 $5,677,122 $- $5,677,122 $472,112 Transfer to Debt Service $408,660 $408,660 $408,660 $408,660 $- $408,660 $- Unallocated Funds $- $- $- $(5,870,398) $3,109,671 $(2,760,727) $(2,760,727) TOTAL EXPENDITURES $144,696,971 $138,477,681 $140,145,683 $146,417,363 $3,109,671 $149,527,034 $9,381,351 REVENUE BY CLASSIFICATION Sales Taxes $14,759,385 $15,907,224 $15,868,933 $15,000,194 $- $15,000,194 $(868,739) Basic Aid $31,265,281 $27,488,472 $27,804,976 $37,161,877 $- $37,161,877 $9,356,901 Other SOQ $11,799,645 $11,713,143 $11,844,108 $14,129,791 $- $14,129,791 $2,285,683 Incentive Programs $4,066,199 $6,635,411 $9,988,960 $3,614,233 $- $3,614,233 $(6,374,727) Categorical $591,651 $612,425 $568,836 $612,805 $- $612,805 $43,969 Lottery Funded Programs $6,745,601 $4,702,603 $4,936,151 $5,985,111 $- $5,985,111 $1,048,960 Federal Funds $11,875,272 $13,545,360 $7,673,721 $8,263,080 $- $8,263,080 $589,359 Other Local Funds $3,427,409 $4,757,818 $2,969,024 $3,112,991 $- $3,112,991 $143,967 State Recordation $- $- $- $- $- $- $- Other State Funds $66,543 $117,728 $60,988 $107,295 $- $107,295 $46,307 Deferred State Revenue $- $- $- $- $- $- $- Fund Balance $107,406 $- $- $- $- . $- $- Interest $- $- $- $- $- $- $- School Transfer to Debt $- $- $- $- $- $- $- General Fund Transfer $59,992,579 $53,884,025 $58,429,986 $58,429,986 $3,109,671 $61,539,657 $3,109,671 TOTAL DESIGNATED REVENUE $144,696,971 $139,364,209 $140,145,683 $146,417,363 $3,109,671 $149,527,034 $9,381,351 TOTAL UNDESIGNATED REVENUE $- $(886,528) $- $- $- $- $- TOTAL REVENUES $144,696,971 $138,477,681 $140,145,683 $146,417,363 $3,109,671 $149,527,034 $9,381,351 MONTGOMERY COUNTY PUBLIC SCHOOLS : 291 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 • $143,849,912 is Provided for the School Operating Fund – $143,849,912 in total funding is provided for the School Operating Fund. This represents an increase of $8,909,239 over the FY 24 approved budget. Of this amount, $5,492,047 is from new state designated resources, $307,521 is from new federal designated resources and $3,109,671 is from new County dollars. The FY 25 budget resolution approved by the Board of Supervisors included language that if additional state funding was received for the School Operating Fund, the General Fund transfer to the School Operating Fund would be reduced by the amount of the additional state funding and the balance held in Special Contingencies to be allocated by the Board under future action. The state approved budget included an additional $2,760,727 in state funding for public schools. The County transfer to the School Operating Fund was, therefore, reduced by $2,760,727. A separate resolution was provided at the time of the original budget appropriation to appropriate the additional $2,760,727 in new state designated dollars. The total amount of funding provided to the Schools, including the addition of new state monies, equals the total amount of funding as was included in the County Administrator’s proposed budget. • $5,677,122 is Provided for the School Nutrition Fund – $5,677,122 in total funding is provided for the School Nutrition Fund, which is an increase of $472,112 from the FY 24 Budget. MONTGOMERY COUNTY, VIRGINIA Montgomery County Public Schools Capital Board of Supervisors School Board VOTERS Public Schools School Capital MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 293 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 294 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT School Capital Construction $3,074,868 $- $2,350,864 $2,987,730 $- $2,987,730 $636,866 TOTAL EXPENDITURES $3,074,868 $- $2,350,864 $2,987,730 $- $2,987,730 $636,866 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $3,074,868 $- $2,350,864 $2,987,730 $- $2,987,730 $636,866 TOTAL EXPENDITURES $3,074,868 $- $2,350,864 $2,987,730 $- $2,987,730 $636,866 REVENUE BY CLASSIFICATION General Fund Transfer $3,074,868 $3,074,868 $2,350,864 $2,987,730 $- $2,987,730 $636,866 Debt Service Transfer $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Interest $- $- $- $- $- $- $- Fund Balance/Other Revenue $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $3,074,868 $3,074,868 $2,350,864 $2,987,730 $- $2,987,730 $636,866 TOTAL UNDESIGNATED REVENUE $- $(3,074,868) $- $- $- $- $- TOTAL REVENUES $3,074,868 $- $2,350,864 $2,987,730 $- $2,987,730 $636,866 MONTGOMERY COUNTY PUBLIC SCHOOLS - CAPITAL : 295 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. $2,987,730 is Provided for the School Capital Fund – $2,987,730 or 2.5 cents of the real estate tax rate has been earmarked for future school capital needs. This allocation is a base increase of 0.5 cents and restores the 0.5 cents that was reduced as part of the FY 24 budget. These funds are held in a special Capital Fund account separate from the School Operating Fund. These funds may be used only with future Board of Supervisors approval. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added 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 : 297 GENERAL GOVERNMENT DEBT SERVICES : 298 GENERAL GOVERNMENT DEBT SERVICES Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT County Debt Service $5,140,875 $5,133,001 $5,140,875 $5,140,875 $- $5,140,875 $- School Debt Service $22,630,750 $22,612,600 $20,698,010 $20,079,898 $- $20,079,898 $(618,112) Transfers to Other Funds $- $- $- $- $- $- TOTAL EXPENDITURES $27,771,625 $27,745,601 $25,838,885 $25,220,773 $- $25,220,773 $(618,112) EXPENDITURES BY CLASSIFICATION Principal $15,468,769 $15,468,770 $14,497,472 $13,630,294 $- $13,630,294 $(867,178) Interest $8,835,760 $8,835,760 $9,137,699 $8,549,228 $- $8,549,228 $(588,471) Administrative Costs $35,000 $8,975 $35,000 $35,000 $- $35,000 $- Transfer to County Capital $- $- $- $- $- $- $- Transfer to School Capital $- $- $- $- $- $- $- Reserve Funds $3,432,096 $3,432,096 $2,168,714 $3,006,251 $- $3,006,251 $837,537 TOTAL EXPENDITURES $27,771,625 $27,745,601 $25,838,885 $25,220,773 $- $25,220,773 $(618,112) REVENUE BY CLASSIFICATION General Fund Transfer $25,749,065 $25,841,665 $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 $35,576 $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 $1,273,220 $1,347,447 $1,347,447 $- $1,347,447 $- Fund Balance $- $- $1,116,160 $498,048 $- $498,048 $(618,112) Interest/Freed Up Debt Service Reserve $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $27,771,625 $27,745,601 $25,838,885 $25,220,773 $- $25,220,773 $(618,112) TOTAL UNDESIGNATED REVENUE $- $- $- $- $- $- $- TOTAL REVENUES $27,771,625 $27,745,601 $25,838,885 $25,220,773 $- $25,220,773 $(618,112) GENERAL GOVERNMENT DEBT SERVICES : 299 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 existed in the budget; however, additional funds were needed to fund the increased School debt service for seven years. In order to provide the necessary funds for the increased School Debt Service, the County transferred $3,048,900 from Undesignated General Fund Balance to the Debt Service Fund in FY 23. These funds will be used to shave a portion of the increased school debt services costs. For FY 25, $498,048 of funds from this transfer are added to the base budget. This is a reduction of ($618,112) from the one-time funding used in the FY 24 budget. In maintaining the County’s $5.1 million in debt service allocation, the School’s portion of the reserve fund has been eliminated leaving only the County’s reserve of $3,006,251. Other adjustments include realigning the base allocation for the correct debt service distribution, including a decrease in principal payments of ($867,178), and a decrease of ($588,471) in interest payments. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added MONTGOMERY COUNTY, VIRGINIA Montgomery County Capital Board of Supervisors County Capital VOTERS MONTGOMERY COUNTY CAPITAL : 301 MONTGOMERY COUNTY CAPITAL : 302 MONTGOMERY COUNTY CAPITAL Budget Summary Change FY 23 FY 23 FY 24 FY 25 FY 25 FY 25 App. 25/ Revised Actual Approved Base +Addenda Approved App. 24 EXPENDITURES BY DEPARTMENT County Capital $15,926,343 $1,047,892 $3,735,864 $4,372,730 $- $4,372,730 $636,866 TOTAL EXPENDITURES $15,926,343 $1,047,892 $3,735,864 $4,372,730 $- $4,372,730 $636,866 EXPENDITURES BY CLASSIFICATION Personal Services $- $- $- $- $- $- $- Operations & Maintenance $- $- $- $- $- $- $- Capital Outlay $15,926,343 $1,047,892 $3,735,864 $4,372,730 $- $4,372,730 $636,866 TOTAL EXPENDITURES $15,926,343 $1,047,892 $3,735,864 $4,372,730 $- $4,372,730 $636,866 REVENUE BY CLASSIFICATION Transfer from General Fund $15,926,343 $15,926,343 $3,735,864 $4,372,730 $- $4,372,730 $636,866 Transfer from Debt Service $- $- $- $- $- $- $- Recovered Costs $- $- $- $- $- $- $- Fund Balance/Other Revenue $- $- $- $- $- $- $- Transfer to Debt Service $- $- $- $- $- $- $- TOTAL DESIGNATED REVENUE $15,926,343 $15,926,343 $3,735,864 $4,372,730 $- $4,372,730 $636,866 TOTAL UNDESIGNATED REVENUE $- $(14,878,451) $- $- $- $- $- TOTAL REVENUES $15,926,343 $1,047,892 $3,735,864 $4,372,730 $- $4,372,730 $636,866 MONTGOMERY COUNTY CAPITAL : 303 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. • $1,792,638 is Included for Fire and Rescue Capital – The base budget includes $1,792,638 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. • $1,195,092 is Included for County Capital Needs – $1,195,092 or 1 cent of the real estate tax rate has been earmarked for future County capital needs. This allocation is a base increase of 0.5 cents and restores the 0.5 cents that was reduced as part of the FY 24 budget. Of this amount, $100,000 is earmarked for the Valley to Valley Trail project. Addenda & Reductions Discussion Addenda consist of dollars over and above the base budget target for operating and capital outlay expenses. Approved addenda items are often funding provided for new initiatives or expanded services but may also include normal cost increases. Addenda reductions may reflect reduced revenue and/or expense needed to equalize revenue shortfalls. • No Addenda Added