2010-05-02 Adopted FY 2010/11 County BudgetPresented: May 18, 2010
Adopted: May 18, 2010
RESOLUTION 2010-OS-02
VIRGINIA: At an adjourned meeting of the Pittsylvania County Board of
Supervisors on Tuesday, May 18, 2010 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 2011 was presented and adopted.
WHEREAS, the laws of the Commonwealth of Virginia require the governing
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, 2010, the Board of Supervisors approved a school budget,
Monday, May 3, 2010, the next business day following May 1; 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, two separate public hearings were properly advertised for the
School Board and the Board of Supervisors. The School budget public hearing was held
on Tuesday, April 20, 2010 and the County budget public hearing was held on Monday
May 3, 2010 , 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 2011,
the full and complete budget is contained in the document entitled:
"PITTSYLVANIA COUNTY ADOPTED BUDGET"
FISCAL YEAR 2011
JULY 1, 2010 -JUNE 30, 2011
TOTALING: $ 171,819,358
BE IT FURTHER RESOLVED, that the estimated budget total of $171,819,358
includes $14,089,803 total local effort for the Pittsylvania County Schools, and $811,869
in reallocated carryovers for Capital Improvements, $628,638 carryover 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 Commissioner, Treasurer, Commissioner of Revenue
and Clerk of Courts and $5,000 for the Commonwealth's Attorney for salary
supplements.
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,
BE IT STILL FURTHER RESOLVED that the School Budget estimate for FY
2010-2011 be set at $82,647,285 with the local funds provided by the Board of
Supervisors set at $14,089,803 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
be funded in each classification if different than shown in the approved budget.
The local funds include the following:
General Fund Local $14,089,803 (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, 2010 shall be as follows:
Real Property:
Mobile Homes and Barns:
Machinery and Tools:
$.52 per $100 of assessed value, 100%
market value
$.52 per $100 of assessed value, 100%
market value
$ 4.50 per $100 of assessed value at 10%
of original cost
Personal Property: $8.50 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, 2010, 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;
^ Personal use vehicles valued at $1,001 to $20,000 will be eligible for 50% tax
relief;
^ Personal use vehicles valued at $20,001 or more shall only receive 50% 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:
$.52 per $100 of assessed value, 100% of
market value
Capital Merchant Tax: $ 2.75 per $100 of assessed value, 30% of
inventory value
Motor Vehicle Tax: $38.75 per vehicle, except as specified by
ordinance
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 by the Pittsylvania County Board of
Supervisors that, for the fiscal year beginning on July 1, 2010, and ending on June 30,
2011, 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 2011 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, 2010 shall be reappropriated to the FY 2011 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 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 Jail Operating Fund 313, 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 Social Services
Bond Fund 420, the Debt Service Reserve Fund 425, the Bond
Fund-Schools 435, 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.
Section 8. Appropriations designated for capital projects will not lapse at the
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
Administrator is hereby authorized to close out the project and
transfer to the funding source any remaining balances. This section
applies to all existing appropriations for capital projects at June 30,
2010 and appropriations in the FY 2011 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, 2010 and
appropriations in the FY 2011 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
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
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
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
the 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 four (4) petty-
cash accounts under non-departmental from funds in this budget
for central purchasing, the landfill, building inspections, and
zoning, 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, 2010.
Given under my hand this day May 18, 2010
Henry A. Davis, Jr., Chairman
Pittsylvania County Board of Supervisors
JVilliam D. Slee~er, Clerk/
Pittsylvania County Board of Supervisors