2014-04-03 Adopted 2015 Pittsylvania County Budget Presented: April 22, 2014
Adopted: April 22, 2014
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RESOLUTION 2014-04-03
VIRGINIA: At an adjourned meeting of the Pittsylvania County Board of
Supervisors on Monday, April 22, 2014 in the General District Courtroom in the Edwin
R. Shields Courthouse Addition in Chatham, Virginia, the following resolution on the
annual budget for Fiscal Year 2015 was presented and adopted.
WHEREAS, the laws of the Commonwealth of Virginia require the governing
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body to prepare and approve a budget for fiscal and planning purposes, not withstanding
additional requirements for the schools, including revenues and expenditures for the
ensuing year by May 1, 2014; and
WHEREAS, the laws of the Commonwealth of Virginia control the distribution
of funds by appropriations giving the Board of Supervisors authority to set such
appropriations at such periodic basis as outlined in Section 15.2-2506 of the Code of
Virginia, being further identified in this Resolution with Exhibit A and Exhibit B; and
WHEREAS, a public hearing has been properly advertised and held on April 10,
2014, in accordance with state statute as shown by the affidavit of the publisher;then,
BE IT HEREBY RESOLVED, by the Board of Supervisors of the County of
Pittsylvania, that there be hereby adopted and appropriated a budget for Fiscal Year 2015,
the full and complete budget is contained in the document entitled:
"PITTSYLVANIA COUNTY ADOPTED BUDGET"
FISCAL YEAR 2015
JULY 1,2014 -JUNE 30,2015
TOTALING: $ 175,554,277
BE IT FURTHER RESOLVED,that the estimated budget total of$175,554,277
includes $16,482,595 total local effort for the Pittsylvania County Schools, and
$1,885,747 in reallocated carryovers for Industrial Development Local. Included in this
budget is an approval of supplements for employees of the Sheriff's Department
including the jail. In addition, it includes a continued supplement of$10,000 each for the
Treasurer, Commissioner of Revenue and Clerk of Courts and $5,000 for the
Commonwealth's Attorney for salary supplements.
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BE IT STILL FURTHER RESOLVED, that the funds of the School Budget,
the Library Board, and the Welfare Board shall be expended only by order and approval
of those respective boards and that no money shall be paid out for such contemplated
expenditures unless and until there has first been made an appropriation for such
contemplated expenditures by the Board of Supervisors; and,
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BE IT STILL FURTHER RESOLVED that the School Budget estimate for FY
2014-2015 be set at $92,143,378 with the local funds provided by the Board of
Supervisors set at $16,482,595 to be funded by classification as allowed by the Code of
Virginia, 1950 as amended, and the school board to report back in amounts requested to
Ibe funded in each classification if different than shown in the approved budget.
The local funds include the following:
General Fund Local $16,482,595 (Includes $45,000 Solid Waste)
BE IT STILL FURTHER RESOLVED, that the Board of Supervisors shall
receive quarterly revenue and expenditure reports comparing receipts and expenditures to
the approved budget from the Office of the County Administrator; and,
BE IT STILL FURTHER RESOLVED, that the unit tax levy for the year
commencing January 1, 2014 shall be as follows:
Real Property: $.59 per $100 of assessed value, 100%
market value
Mobile Homes and Barns: $.59 per $100 of assessed value, 100%
market value
Machinery and Tools: $ 4.50 per $100 of assessed value at 10%
of original cost
Contract Carrier: $4.50 per$100 of assessed value at fair
market value
Personal Property: $8.75 per$100 of assessed value, 30%of
market value.
In accordance with the requirements set forth in Section 58.1-3524 (C) (2) and Section
58.1-3912 (E) of the Code of Virginia, as amended by Chapter 1 of the Acts of Assembly
(2004 Special Session 1) and as set forth in Item 503.E (Personal Property Tax Relief
Program) of Chapter 951 of the 2005 Acts of Assembly any qualifying vehicle sitused
within the county commencing January 1, 2014, shall receive personal property tax relief
in the following manner:
• Personal use vehicles valued at$1,000 or less will be eligible for 100%tax relief;
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• Personal use vehicles valued at $1,001 to $20,000 will be eligible for 57% tax
relief;
• Personal use vehicles valued at $20,001 or more shall only receive 57% tax relief
on the first$20,000 of value; and
• All other vehicles which do not meet the definition of "qualifying" (business use
vehicles, farm use vehicles, motor home, etc.) will not be eligible for any of tax
relief under this program.
Generating Equipment: $.59 per$100 of assessed value, 100%of
market value
Capital Merchant Tax: $ 2.75 per$100 of assessed value, 30%of
inventory value
Consumer Utility Tax: 20% of the first $15.00 monthly for
residential users and 20%of the first
$100.00 monthly for commercial or
industrial users, except as required
for Gas and Electricity, as defined by
Chapter 6 Section 13 of the
Pittsylvania County Code 1975 as amended
AND BE IT FURTHER RESOLVED that the following fees will also be
collected by Pittsylvania County for tax year beginning January 1, 2014 and for the fiscal
year beginning on July 1, 2014:
Motor Vehicle Fee: $38.75 per vehicle, except as specified by
ordinance
Solid Waste Fee: $5.00 per household per month, except as
specified by ordinance
AND BE IT FURTHER RESOLVED by the Pittsylvania County Board of
Supervisors that, for the fiscal year beginning on July 1, 2014, and ending on June 30,
2015,the following sections are hereby adopted.
Section 1. The cost center shown on the attached table labeled Appropriations
Resolution, Exhibit A, are hereby appropriated from the designated
estimated revenues as shown on the attached table labeled
Appropriations Resolution, Exhibit A. This appropriation does
include the unappropriated surplus. Funds may be appropriated by
the Board of Supervisors as needed during FY 2015 subject to the
Board's by-laws for appropriations.
Section 2. Appropriations, in addition to those contained in this general
Appropriations Resolution, may be made by the Board of
Supervisors only if there is available in the fund unencumbered or
unappropriated sums sufficient to meet such appropriations.
Section 3. All appropriations herein authorized shall be on the basis of cost
centers for all departments and agencies excluding schools. The
regular school fund is specifically appropriated by category as
listed on Exhibit A.
Section 4. The School Board and the Social Services Board are separately
granted authority for implementation of the appropriated funds for
their respective operations. By this resolution the School Board
and the Social Services Board are authorized to approve the
transfer of any unencumbered balance or portion thereof from one
line item of expenditure to another within the same classification in
their respective funds in any amount. Transfers between
classification or funds require approval of the Board of
Supervisors.
Section 5. The County Administrator is expressly authorized to transfer any
unencumbered balance or portion thereof from one line item of
expenditure to another within the same cost center for the efficient
operation of government.
Section 6. All outstanding encumbrances, both operating and capital, at June
30, 2014 shall be reappropriated to the FY 2015 fiscal year to the
same cost center and account for which they are encumbered in the
previous year A report of which shall be submitted to the Board.
Section 7. At the close of the fiscal year, all unencumbered appropriations
lapse for budget items other than the School Cafeteria Receipts
Fund 209, the State Restricted Seizure Fund - Sheriff 241, the
Federal Restricted Seizure Fund 242, the State Restricted Seizure
Fund — Commonwealth's Attorney 243, the Federal Restricted
Seizure Fund — Commonwealth's Attorney 244, the Animal
Friendly Plates Fund 245, the Grants Fund 250, the Work Force
Investment Act Fund 251, Law Library Fund 260, the Library
Memorial Gift Fund 265, Cash Bonds Fund 305, the County
Capital Improvements Fund 310, the Jail Inmate Management
Fund 311, the Courthouse Maintenance Fund 312, the Courthouse
Security Fund 314, the Jail Processing Fund 315, the Rural Roads
Fund 320, the Industrial Development Local Fund 325, the
Industrial Development Cyclical Fund 330, the School Bond Fund
410, the Landfill Bond Fund 415, the E911 Bond Fund 416, the
1 Social Services Bond Fund 420, the Debt Service Reserve Fund
425, the Bond Fund-Schools 435, the Landfill Enterprise Fund
520, the Rescue Billing Fund 530, the Special Welfare Fund 733
and the Pittsylvania County Employees Health Plan 734. Thus, all
cancelled cash balances shall revert back to the General Fund.
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1 Section 8. Appropriations designated for capital projects will not lapse at the
1 end of the fiscal year but shall remain appropriated until the
completion of the project or until the Board of Supervisors, by
appropriate ordinance or resolution, changes or eliminates the
'" appropriation. Upon completion of a capital project, the County
1 Administrator is hereby authorized to close out the project and
transfer to the funding source any remaining balances. This section
1 applies to all existing appropriations for capital projects at June 30,
2014 and appropriations in the FY 2015 Budget. The County
Administrator is hereby authorized to approve construction change
orders to contracts up to an increase of$10,000.00 and approve all
change order for reduction of contracts.
Section 9. The approval of the Board of Supervisors of any grant of funds to
the County shall constitute the appropriation of both the revenue to
be received from the grant and the County's expenditure required
by the terms of the grant, if any The appropriation of grant funds
will not lapse at the end of the fiscal year but shall remain
appropriated until completion of the project or until the Board of
Supervisors, by appropriate resolution, changes or eliminates the
appropriation. The County Administrator may increase or reduce
any grant appropriation to the level approved by the granting
agency during the fiscal year The County Administrator may
approve necessary accounting transfers between cost centers and
funds to enable the grant to be accounted for the in correct manner.
Upon completion of a grant project, the County Administrator is
authorized to close out the grant and transfer back to the funding
source any remaining balance. This section applies to
appropriations for grants outstanding at June 30, 2014 and
appropriations in the FY 2015 Budget.
Section 10. The County Administrator may reduce revenue and expenditure
appropriations related to programs funded all or in part by the
Commonwealth of Virginia and/or the Federal Government to the
level approved by the responsible state or federal agency.
Section 11. The County Administrator is authorized to make transfers to the
various funds for which there are transfers budgeted. The County
Administrator shall transfer funds only as needed up to amounts
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budgeted or in accordance with any existing bond resolutions that
specify the matter in which transfers are to be made.
Section 12. The Treasurer may advance monies to and from the various funds
of the County to allow maximum cash flow efficiency. The
1 advances must not violate County bond covenants or other legal
restrictions that would prohibit an advance.
Section 13. All purchases with funds appropriated herein shall be made in
accordance with the County purchasing ordinance and applicable
state statutes.
Section 14. It is the intent of this resolution that funds be expended for the
purposes indicated in the budget; therefore, budgeted funds may
not be transferred from operating expenditures to capital projects
or from capital projects to operating expenses without the prior
approval from the Board of Supervisors. Also, funds may not be
transferred from one capital project to another without the prior
approval of the Board of Supervisors.
Section 15. The County Administrator is authorized, pursuant to state statute,
to issue orders and warrants for payments where funds have been
budgeted, appropriated, and where sufficient funds are available. A
warrant register shall be presented to the Board of Supervisors not
less frequently than monthly.
Section 16. Subject to the qualifications in this resolution contained, all
appropriations are declared to be maximum, conditional and
proportionate appropriations — the purpose being to make the
appropriations payable in full in the amount named herein if
necessary and then only in the event the aggregate revenues
collected and available during the fiscal year for which the
appropriations are made are sufficient to pay all the appropriations
in full. Otherwise, the said appropriations shall be deemed to be
payable in such proportion as the total sum of all realized revenue
of the respective funds is to the total amount of revenue estimated
to be available in the said fiscal year by the Board of Supervisors.
Section 17. All revenue received by any agency under the control of the Board
of Supervisors or by the School Board or by the Social Services
Board not included in its estimate of revenue for the financing of
the fund budget as submitted to the Board of Supervisors may not
be expended by said agency under the control of the Board of
Supervisors or by the School Board or by the Social Services
Board without the consent of the Board of Supervisors being first
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obtained. Nor may any of these agencies or boards make
expenditures, which will exceed a specific item of an
appropriation.
Section 18. Allowances out of any of the appropriations made in this resolution
by any or all county departments, bureaus or agencies under the
control of the Board of Supervisors to any of their officers and
employees for expense on account of the use of such officers and
employees of their personal automobiles in the discharge of their
official duties shall be paid at the same rate as that established by
Ithe Internal Revenue Service and shall be subject to change from
time to time to maintain like rates.
Section 19. The County Administrator is directed to establish eight (8) petty-
cash accounts under non-departmental from funds in this budget
for central purchasing, the landfill, building inspections, zoning
and recreationt in accordance with Section 15.2-1229 of the Code
of Virginia as amended, 1950 with management plans as directed
by the County Auditor.
Section 20. All previous appropriation ordinances or resolutions to the extent
that they are inconsistent with the provisions of this resolution
shall be and the same are hereby repealed.
Section 21. This resolution shall be effective on July 1, 2014.
Given under my hand this day April 22, 2014.
,----,---;_,.
L��. �� esse L. Barksdale, Chairman
Pittsylvania County Board of Supervisors
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.....„..N.,. .`' Otis S. Hawker, lerk
'4°-'�. �" Pittsylvania County Board of Supervisors
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EXHIBIT A
April 22,2014
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PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2015
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
ADMINISTRATION AND MANAGEMENT
OF GOVERNMENT:
Board of Supervisors 138,944
County Administrator 276,085
County Attorney 187,853
Auditors 80,500
Commissioner of Revenue 591,996
Treasurer 686,726
Central Accounting 313,275
Fleet Management 139,500
Information Technology 332,129
Central Purchasing 117,222
Grants Administration 76,424
Board of Elections 110,017
General Registrar 152,580
Non-Departmental 159,525
Total Administration and
Management of Government 3,362,776
PUBLIC WORKS:
Public Works 163,955
Building and Grounds 998,495
Zoning 242,791
Public Works 1,405,241
ADMINISTRATION OF JUSTICE:
Circuit Court 141,748
General District Court 11,706
Magistrates 4,500
Court Services 357,096
Juvenile&Domestic Relations Court 20,750
VJCCCA-J&D Court Services Grant 41,765
Misc-Records Preservation 5,000
Commissioner of Accounts 1,850
Clerk of Circuit Court 643,222
EXHIBIT A
April 22,2014
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2015
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Commonwealth's Attorney 707,135
State Restricted Seizure-Commonwealth Attorney 20,000
Federal Restricted Seizure-Commonwealth Attorney 5,000
Law Library Fund 25,800
Victim/Witness Grant 71,648
Total Administration of Justice 2,057,220
LAW ENFORCEMENT:
Sheriff 6,259,256
Corrections 3,938,497
State Seizure- Sheriff 120,091
Federal Seizure-Sheriff 40,000
Medical Examiner 2,500
Justice Assistance Grant(JAG) 25,000
DUI Select Enforcement 35,000
CVTS Traffic Enforcement Grant 5,000
DMV Occupant Grant 6,500
RASAP Grant 2,500
Crisis Intervention Prevention Team Grant 173,809
Checkpoint Strikeforce Mini-Grant 3,000
BJA-Bulletproof Vest Partner Grant 23,000
DCJS-Chatham SRO 47,488
DCJS-Dan River SRO 47,488
DCJS-Gretna SRO 47,632
DCJS-Tunstall SRO 47,632
Jail Inmate Management Fund 26,100
Jail Processing Fund 2,200
Courthouse Security 125,000
Total Law Enforcement 10,977,693
PUBLIC SAFETY:
Volunteer Fire/Rescue Departments 1,785,660
VA Fire Program Grant 185,000
Fire Marshal 90,757
State Forestry 33,984
E911 Wireless Grant 55,185
VA Emergency Management 22,800
PSAP-Wireless Education Program 2,000
VFIRS Computer Grant 4,000
Animal Control 269,875
EXHIBIT A
April 22,2014
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2015
COST CENTERS
1 TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Veterinary Fund 900
Building Inspections 315,737
Rescue Billing 207,500
Emergency Management Services 1,225,748
Total Public Safety 4,199,146
ENVIRONMENTAL PRESERVATION
AND PROTECTION:
Solid Waste Collections 1,172,003
Solid Waste Disposal 909,478
Litter Control Grant 25,000
VPI&SU Extension 79,314
Resource Conservation 121,370
Total Environmental Preservation
and Protection 2,307,165
HUMAN AND SOCIAL SERVICES:
Public Health 507,570
Mental Health 259,412
Comprehensive Services Act-Pool 4,500,427
Social Services Administration/Administrative Expense 4,850,252
Public Assistance 1,120,000
Family Preservation 45,000
Baby Care Grant 55,880
Total Human and Social Services 11,338,541
ECONOMIC DEVELOPMENT:
Industrial Development-Local 10,349,408
Agricultural Economic Development Specialist 82,401
Industrial Development Authority 12,595
Workforce Investment Board 3,073,257
Community&Industrial Development 330,971
Total Economic Development 13,848,632
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EXHIBIT A
April 22,2014
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2015
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
PLANNING,HOUSING AND COMMUNITY
DEVELOPMENT:
Planning Commission 171,078
Chatham Train Depot Restoration 118,687
CDBG-Clarkstown 2,300
IRP-Clarkstown 1,000
CDBG-Witcher Road Improvement 2,000
Total Planning,Housing and Community
Development 295,065
PUBLIC LIBRARIES:
Libraries 1,016,254
State Library Grant 149,442
Library Memorial Fund 65,000
Total Public Library 1,230,696
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CULTURAL&RECREATIONAL
PROGRAMS:
Recreation Department 262,204
J.T.Minnie Maude-Recreation Grant 29,000
Total Cultural&Recreational
Programs 291,204
CAPITAL INVESTMENTS:
Debt&Interest-General Fund 12,449,570
Debt&Interest-Landfill Fund 389,595
Solid Waste-Capital Outlay 200,500
Computer-Capital Outlay 30,000
Building&Grounds-Capital Outlay 40,000
Landfill-Capital Outlay 120,000
Community& Industrial Development Capital Outlay 56,271
Rural Road Capital Outlay 50,000
Social Services IDA Bonds 114,936
Total Capital Investments 13,450,872
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EXHIBIT A
April 22,2014
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2015
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
PUBLIC EDUCATION:
School Fund:
Instruction 63,985,897
Admin./Attend&Health Services 3,259,461
Pupil Transportation 6,157,019
Operation&Maintenance 7,696,077
Non-Instructional Operations 3,205,979
Technology 2,697,825
Cafeteria 5,141,120 92,143,378
Danville Community College 8,781
Total Public Education 92,152,159
TRANSFERS:
Law Library Transfer 9,800
Social Services Department Transfer 893,892
School Board Transfer 16,482,595
Courthouse Maintenance Fund to General Fund 30,000
Capital Improvements Fund Transfer 20,000
Economic Development Transfer 377,684
Landfill Fund Transfer 806,576
Transfer from Debt Reserve Fund to General Fund 17,320
Total Transfers 18,637,867
GRAND TOTAL ALL EXPENDITURES $ 175,554,277
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EXHIBIT B
April 22,2014
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION,EXHIBIT B
REVENUES BY FUND
FOR FY 2015
Total
Adopted
Budget
REVENUES
Local Funds 52,159,696
State Funds 86,927,969
Federal Funds 14,210,092
CIP Carryover 1,992,018
Carryovers 514,065
Fund Balance 1,112,570
Transfers 18,637,867
GRAND TOTAL ALL REVENUES $175,554,277
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