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Work Session-FY24 Budget Amendments and Capital-9-19-23Leadership Academy SML Regional ChamberFY 2024 County Budget Amendments Highlights •A total of $26,456,451.22 is the total adjustment amount that is needed to amend the FY 2024 Budget. •These amendments include a combination of carryover funds as well as notice of anticipated additional grants and state and federal funding •These amendments have been advertised for Public Hearing, which will be held at tonight’s business meeting. PUBLIC HEARING NOTICE Pursuant to §15.2-2507, Code of Virginia, 1950, as amended, the Pittsylvania County Board of Supervisors will hold a public hearing on Tuesday, September 19, 2023, at 7:00 p.m., in the Board Meeting Room, 39 Bank Street, SE, Chatham, Virginia, 24531, to receive citizen input on the proposed FY2024 Budget Amendments. Public hearing documents are available for public inspection Monday-Friday, 8 am – 5 pm, in the Pittsylvania County Administration Building, 1 Center Street, Chatham, Virginia, 24531, and on the County’s website, www.pittsylvaniacountyva.gov. Proposed Budget Amendments 2023-2024 REVENUES Current Budgeted Revenues $240,190,137.09 Unassigned Fund Balance (Includes Carryovers) 12,468,352.79 School Carryover 9,597,440.30 School State Funds 3,198,577.00 School Federal Funds ( 16,750.00) Beautification Carryover Funds 30,000.00 Pet Center-Memorials and Donations 111,234.13 Grants Fund Revenue 375,000.00 Workforce Investment Board Grant Funds 150,000.00 CIP General Fund Transfer 505,697.00 Courthouse Security Fees 36,900.00 Proposed Amended Revenues $266,646,588.31 EXPENDITURES Current Budgeted Expenditures $240,190,137.09 General Fund Operating Budget 12,468,352.79 School Operating Budget 12,779,267.30 Beautification Fund Budget 30,000.00 Pet Center Fund Expense 111,234.13 Grants Fund Budget 375,000.00 Workforce Investment Board Fund Expense 150,000.00 Capital Improvements Projects 505,697.00 Courthouse Security Budget 36,900.00 Proposed Amended Expenditures $266,646,588.31 Breakdown of Amendments General Fund Total General Amendments: $12,468,352.79 General Fund Carryovers: $2,870,912.49 School Carryover (Transfer): $9,597,440.30 Breakdown of Amendments School Fund Total School Fund Amendments: $12,779,267.30 School Fund Carryovers: $9,597,440.30 Additional State Funding: $3,198,577.00 Reduction in Federal Funding: $ (16,750.00) Breakdown of Amendments Total Amendments- Remaining Funds Affected $1,208,831.13 Beautification Fund Carryover: $ 30,000.00 Pet Center Fund Carryover: $111,234.13 Grants Fund Carryover: $375,000.00 Workforce Development Board (WIB): $150,000.00 Capital Improvements Fund Carryover: $505,697.00 Courthouse Security Fund-CSF Revenue: $ 36,900.00 Leadership Academy SML Regional ChamberFY 2024 State Budget Highlights FY 2024 State Budget •Governor Youngkin signed the FY 2024 State Budget on September 14, 2023 •This approved budget will have an affect on Pittsylvania County FY 2024 State Budget Highlights •Pittsylvania County Schools will receive approximately $6M in additional State Funding •Funding has been provided for all Constitutional Officers to receive a 2% across the board increase effective December 1, 2023 •Funding also provided to all Constitutional Officers to provide increases to certain positions in Commonwealth’s Attorney’s Offices, Clerk of Court Offices and Sheriff’s Offices. In addition, funding is being provided to fund currently unfunded positions in the Treasurer and Commissioner of Revenue’s Offices. FY 2024 State Budget Highlights 1% Additional Sales Tax for Schools •We started collecting the 1% additional sales tax for schools on July 1, 2023. •First allotment is due to the County on September 25th. This allotment should be $270,121. Our regular 1% sales tax allotment for July was $348,725.77. This month’s school tax is approximately 77% of the full amount received. FY 2024 State Budget Highlights Next Steps •County and School Staff will review budget information to determine the full impact of the State Budget •Additional Amendments will need to be approved once final figures are determined. This may require a Public Hearing Leadership Academy SML Regional ChamberFY 2024 Capital Improvements Fund Capital Improvements Review Why is this review necessary? •Section 8 of the Budget Resolution adopted on May 23, 2023 requires Board approval to reappropriate capital funds when project are completed. •Each year, the Capital Funds are evaluated and presented to ensure the Board is aware of all on-going capital projects Capital Improvements •There are capital funds in 3 separate funds: Capital Improvements Fund (Fund 310) Water & Sewer Fund (Fund 501) Solid Waste Enterprise Fund (Fund 520) Capital Improvements Fund Breakdown Capital Improvements Fund Total $9,577,158.11 Computer Capital Outlay $ 203,644.63 B&G Capital Outlay $ 972,239.34 Fire & Rescue Capital Outlay $ 936,879.59 Community Dev Capital Outlay $7,103,118.40 Parks & Recreation $ 351,276.15 Water & Sewer Capital Fund Breakdown Water & Sewer Capital Funds Total $4,389,835.46 Water Capital Outlay $1,556,871.71 Sewer Capital Outlay $2,832,963.75 Solid Waste Enterprise Capital Fund Breakdown Solid Waste Enterprise Capital Funds Total $4,107,491.98 Solid Waste Capital Outlay $1,649,993.93 Landfill Capital Outlay $1,464,415.98 Solid Waste Capital Outlay-Bonds $ 993,082.07