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03-28-2024 Called Meeting - Budget Public Hearings Agenda Packet
BOARD OF SUPERVISORS CALLED MEETING – BUDGET PUBLIC HEARINGS Thursday, March 28, 2024 - 7:00 PM Board Meeting Room 39 Bank Street, SE, Chatham, Virginia 24531 AGENDA 1. CALL TO ORDER (7:00 PM) 2. ROLL CALL 3. AGENDA ITEMS TO BE ADDED 4. APPROVAL OF AGENDA 5. PUBLIC HEARINGS Each person addressing the Board under a Public Hearing shall step up, give his/her name and district, and/or his/her place of residency for non- County citizens, in an audible tone of voice for the record, and unless further time is granted by the Chairman, shall limit his/her address to three (3) minutes; speakers for a group shall be limited to ten (10) minutes. Speakers shall conclude their remarks at that time, unless the consent of the Board is affirmatively given to extend the speakers allotted time. Absent Chairman’s approval, no person shall be able to speak who has not signed up. a. FY 2025 School Budget Public Hearing (Staff Contact: Stuart Turille) b. FY 2025 County Budget Public Hearing (Staff Contact: Stuart Turille) c. Proposed Real Property Tax Increase Public Hearing (Staff Contact: Stuart Turille) 6. ADJOURNMENT 5.a. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Budget Agenda Title: FY 2025 School Budget Public Hearing Staff Contact(s): Stuart Turille Agenda Date: March 28, 2024 Item Number: 5.a. Attachment(s): 1. 03-28-2024 Public Hearing Budget - Schools Reviewed By: SUMMARY: The Board is holding a Public Hearing tonight to hear citizen input on the proposed Fiscal Year 2025 ("FY 25") School Budget. Per Virginia law, said Budget will not be considered for adoption until seven (7) days after tonight’s Public Hearing. For the Board's review and consideration, attached is a brief synopsis of the FY 25 School Budget, which shall be for informative and fiscal planning purposes only. FINANCIAL IMPACT AND FUNDING SOURCE: A copy of the FY 25 School Budget advertisement, with a Budget Synopsis, is attached. RECOMMENDATION: County Staff recommends the Board listen to citizen input regarding the FY 25 School Budget. MOTION: No action is required. The FY 25 School Budget will be considered for approval on Thursday, April 4, 2024, at 5:00 PM, in the Board Meeting Room. 1 NOTICE OF PUBLIC HEARING The Board of Supervisors of Pittsylvania County, Virginia, will hold a Public Hearing in the Board Meeting Room located at 39 Bank Street, SE, Chatham, Virginia, 24531, Thursday, March 28, 2024 at 7:00 p.m., for citizen input on the proposed School Budget for Fiscal Year 2025. The School Budget is part of the overall County Budget, which proposes a real estate tax increase. Separate Public Hearings will be held on the proposed County Budget and the proposed real estate tax increase. A summary copy of the proposed School Budget is available for public viewing at the County Administrator’s Office, 1 Center Street, Chatham, Virginia, 24531, Monday - Friday, 8:00 a.m. to 5:00 p.m. A summary Budget will also be available on the County’s website at www.pittsylvaniacountyva.gov. Below is a brief synopsis of the School Budget, which shall be for informative and fiscal planning purposes only: SCHOOL BOARD Adopted Proposed Budget Budget 2023-2024 2024-2025 REVENUES From Sales Tax 11,663,401 10,977,282 From State Funds 65,084,530 66,113,295 From Federal Funds 21,954,582 12,864,699 From Local Funds 22,096,356 24,631,995 Cafeteria Receipts 5,997,652 6,478,000 From Other Funds 1,028,567 1,028,567 Total $ 127,825,088 $122,093,838 EXPENDITURES Instruction 81,060,626 80,321,234 Admn./Attend & Health Svcs 5,253,874 5,321,706 Pupil Transportation 7,551,673 7,234,817 Operation & Maintenance 10,901,824 10,848,945 Non-Instructional Operations 5,892,627 6,459,744 Facility 2,400,000 1,578,685 Technology 8,766,812 3,850,707 Cafeteria 5,997,652 6,478,000 Total $ 127,825,088 $122,093,838 2 3 4 5.b. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Budget Agenda Title: FY 2025 County Budget Public Hearing Staff Contact(s): Stuart Turille Agenda Date: March 28, 2024 Item Number: 5.b. Attachment(s): 1. 03-28-2024 Public Hearing Budget - County Reviewed By: SUMMARY: The Board is holding a Public Hearing tonight to hear citizen input on the proposed Fiscal Year 2025 ("FY 25") County Budget. Per Virginia law, the Budget will not be considered for adoption until seven (7) days after tonight’s Public Hearing. For the Board's review and consideration, attached is a brief synopsis of the FY 25 County Budget, which shall be for informative and fiscal planning purposes only. FINANCIAL IMPACT AND FUNDING SOURCE: A copy of the FY 25 Budget advertisement, with the Budget synopsis, is attached. RECOMMENDATION: County Staff recommends the Board listen to citizen input regarding the FY 25 County Budget. MOTION: No action is required. The FY 25 County Budget will be considered for approval on Thursday, April 4, 2024, at 5:00 PM, in the Board Meeting Room. 5 NOTICE OF PUBLIC HEARING The Board of Supervisors of Pittsylvania County, Virginia, will hold a Public Hearing in the Board Meeting Room, located at 39 Bank Street, SE, Chatham, Virginia, 24531, Thursday, March 28, 2024 at 7:00 p.m., for citizen input on the proposed 2024 - 2025 County Budget. Said Budget will not be considered for adoption until seven (7) days after the Public Hearing. This Notice is published pursuant to §§ 15.2-2503, 15.2-2506, and 22.1-93 of the Code of Virginia, 1950, as amended. Below is a brief synopsis of the Budget, which shall be for informative and fiscal planning purposes only. Said Budget proposes a real estate tax increase. Separate Public Hearings will be held for citizen input on the proposed School Budget and the proposed real estate tax increase. A full text of the Budget is available for public viewing at the County Administrator’s Office, 1 Center Street, Chatham, Virginia, 24531, Monday - Friday, 8:00 a.m. - 5:00 p.m. An electronic version of the Budget will be available on the County’s website at www.pittsylvaniacountyva.gov. GOVERNMENT 2023-2024 2024-2025 EXPENDITURES ADOPTED PROPOSED General Gov’t Expense 7,029,507 7,352,673 Judicial Admin. Expense 2,313,913 2,566,078 Public Safety 23,939,117 26,453,286 Health Dept./Social Services 13,672,029 13,869,642 Public Works 11,551,384 11,521,095 Education Expense 127,836,428 122,105,178 Parks, Rec. & Cultural 2,285,701 2,651,872 Grants 3,754,226 3,608,983 Community Dev. Expense 2,340,883 2,475,719 Capital Projects 616,000 6,568,366 Debt Service 9,368,804 9,368,528 Transfers 26,400,104 29,440,742 Misc/Non-Departmental 1,808,325 1,179,725 TOTAL $ 232,916,421 $239,161,887 2023-2024 2024-2025 REVENUES ADOPTED PROPOSED Local Funds 72,807,072 88,388,270 State Funds 98,513,647 97,035,443 Federal Funds 33,065,898 24,167,732 Carryover 2,129,700 129,700 Transfers 26,400,104 29,440,742 TOTAL $ 232,916,421 $239,161,887 6 PROPOSED BUDGET SUMMARY FISCAL YEAR 2024-2025 March 12, 2024 7 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES GENERAL FUND: REAL ESTATE 26,228,586.00 26,529,372.50 26,381,477.00 34,684,369.00 8,302,892.00 REAL ESTATE-DELINQUENT 850,000.00 750,097.23 700,000.00 300,000.00 (400,000.00) ROLL BACK TAX 30,000.00 250,229.08 300,000.00 50,000.00 (250,000.00) MINERAL TAX - - - - - PSC RE TAX 2,482,907.00 2,234,397.16 2,135,577.00 2,233,377.00 97,800.00 PSC RE TAX-DELINQUENT - 2,249.25 - - - PSC PP TAX 373,210.00 371,416.34 371,643.00 484,248.00 112,605.00 PERSONAL PROPERTY TAX 11,310,033.00 12,120,343.40 11,778,178.00 11,000,000.00 (778,178.00) PERSONAL PROPERTY-DELINQUENT 625,000.00 835,606.17 800,000.00 500,000.00 (300,000.00) MOBILE HOME TAX 237,401.00 240,273.00 239,743.00 303,304.00 63,561.00 MOBILE HOME TAX-DELINQUENT 30,000.00 26,490.00 26,500.00 30,000.00 3,500.00 MACHINERY & TOOLS 1,527,820.00 2,033,531.14 1,597,503.00 2,175,302.00 577,799.00 MACHINERY & TOOLS-DELINQUENT 5,000.00 3,225.29 5,000.00 5,000.00 - MERCHANTS CAPITAL TAXES 429,647.00 448,947.99 381,381.00 390,395.00 9,014.00 MERCHANTS CAPITAL TAXES-DELIN 2,000.00 2,653.67 1,000.00 3,500.00 2,500.00 PENALTIES 475,000.00 577,670.33 550,000.00 600,000.00 50,000.00 INTEREST 380,000.00 527,871.66 425,000.00 500,000.00 75,000.00 DELINQUENT TAXES NOT CLASSIFI 15,000.00 17,846.73 15,000.00 20,000.00 5,000.00 JUDGEMENT & LEGAL FEES 10,000.00 15,008.81 10,000.00 15,000.00 5,000.00 LOCAL SALES TAX (CO SHARE)3,845,480.00 4,236,111.48 4,275,000.00 4,355,000.00 80,000.00 CONSUMERS' UTILITY TAXES 1,350,000.00 1,341,442.28 1,325,000.00 1,325,000.00 - CONSUMPTION TAX 200,000.00 193,699.21 200,000.00 200,000.00 - STATE COMMUNICATION TAX REIMB 1,650,000.00 1,584,920.65 1,600,000.00 1,550,000.00 (50,000.00) COUNTY LICENSES 500.00 150.00 500.00 500.00 - MEALS TAX 1,455,351.00 1,489,915.92 1,505,681.00 1,630,901.00 125,220.00 TRANSIENT OCCUPANCY TAX - 55,783.39 45,000.00 80,000.00 35,000.00 FRANCHISE LICENSE TAX (UTILIT - 16,751.00 - - - VEHICLE LICENSE FEES 2,050,000.00 2,123,164.09 2,150,000.00 2,150,000.00 - DMV FEE 55,000.00 90,531.80 50,000.00 75,000.00 25,000.00 VEHICLE LICENSE FEE-DELINQUEN 300,000.00 287,102.11 250,000.00 220,000.00 (30,000.00) BANK FRANCHISE TAX 70,000.00 80,803.00 80,000.00 80,000.00 - COUNTY RECORDATION TAXES 350,000.00 435,419.34 350,000.00 350,000.00 - ADDITIONAL TAX ON DEEDS 100,000.00 134,475.86 135,000.00 120,000.00 (15,000.00) TOWER RENTAL 83,183.00 88,975.99 95,000.00 95,000.00 - ANIMAL LICENSES 17,000.00 21,406.00 18,000.00 15,000.00 (3,000.00) DANGEROUS DOG FEES 500.00 595.00 500.00 500.00 - LAND USE APPLICATION FEES 15,000.00 7,393.09 12,500.00 8,500.00 (4,000.00) TRANSFER FEES 2,000.00 2,195.98 2,200.00 2,200.00 - ZONING FEES 45,000.00 24,982.87 25,000.00 35,000.00 10,000.00 BUILDING PERMITS 200,000.00 264,950.78 285,000.00 300,000.00 15,000.00 REINSPECTION FEES - 743.16 500.00 650.00 150.00 FIRE PREVENTION CODE FEES 5,000.00 7,900.00 10,000.00 10,000.00 - EMS RESCUE BILLING FEES/SERVI 350,000.00 521,270.25 550,000.00 500,000.00 (50,000.00) LAND DISTURBING PERMITS 15,000.00 15,196.28 7,500.00 7,500.00 - DILAPIDATED STRUCTURE REM FEE 7,000.00 5,752.91 5,500.00 6,500.00 1,000.00 SOLAR SITING AGREEMENT PAYMENTS - 30,000.00 - - - FINES..COSTS.. INTEREST 50,000.00 83,394.38 60,000.00 65,000.00 5,000.00 DELINQUENT FINES 30,000.00 1,753.89 - - - INTEREST ON BANK DEPOSITS 150,000.00 882,277.91 350,000.00 2,100,000.00 1,750,000.00 RENT OF PROPERTY-COMMUNITY CENTER 30,000.00 24,508.00 30,000.00 40,000.00 10,000.00 RENT OF PROPERTY 115,456.00 116,056.08 115,456.00 115,456.00 - RENTAL-SHERIFF 7,500.00 7,500.00 7,500.00 7,500.00 - PROBATE WILLS 20,000.00 28,691.01 25,000.00 25,000.00 - SURPLUS FUNDS-TAX SALE - 181.00 - - - PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES 1 8 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES COMMONWEALTH ATTORNEY FEES 2,500.00 5,199.80 3,000.00 5,000.00 2,000.00 FEES OF SHERIFF & DEPUTIES 5,500.00 4,858.49 4,500.00 4,000.00 (500.00) SHERIFF'S EXTRA ASSIGNED DUTY 20,000.00 26,559.63 1,500.00 11,500.00 10,000.00 TELEPHONE COMMISSIONS-JAIL 100,000.00 63,629.57 39,491.00 85,000.00 45,509.00 RECYCLING 1,000.00 52.35 100.00 200.00 100.00 HEALTH DEPT REFUNDS - 10,124.64 - - - CANDIDATE ENTRY FEE/FINE - 200.00 - - - EXPENDITURE REFUNDS 325,000.00 417,881.83 325,000.00 385,000.00 60,000.00 P.A. REFUNDS 20,000.00 124,064.83 20,000.00 160,000.00 140,000.00 FEMA-STORM DAMAGE REIMBURSEMENT - 17,136.38 - - - SECURITY DEPOSITS-CCC - 5,000.00 - 5,000.00 5,000.00 GIFTS & DON. - PROJECT LIFESA - 2,050.00 - - - DONATIONS-SHERIFF HALLOWEEN - 15,631.00 - - - DONATIONS-DARE PROGRAM - 4,000.00 - - - DONATIONS-K-9 - 50.00 - - - EXPENDITURE REFUNDS-SOLAR INSPECTIONS - 8,051.00 - - - MISCELLANEOUS 5,000.00 6,170.99 5,000.00 5,000.00 - TAX/SW REFUNDS - 166,332.59 - - - ADMINISTRATIVE FEES-WIB 31,000.00 19,250.00 21,000.00 45,000.00 24,000.00 RECOVERED COSTS - CITY OF DAN 50,000.00 110,451.71 50,000.00 100,000.00 50,000.00 RECOVERED COSTS - SOCIAL SERV 65,000.00 78,310.55 75,000.00 88,000.00 13,000.00 RECOVERED COSTS - HEALTH DEPT 50,000.00 53,529.66 55,000.00 57,000.00 2,000.00 MISC OVERPAYMENT-UNCLAIMED PROPERTY - 1,286.67 - - - REGIONAL AUTHORITY REVENUE 72,312.00 77,015.72 82,000.00 95,000.00 13,000.00 RECOVERED COSTS-GATE FEES 20,000.00 80,575.25 45,000.00 45,000.00 - RECOVERED COSTS-SCHOOLS 4,000.00 3,792.96 6,500.00 4,000.00 (2,500.00) RECOVERED COSTS-GENERAL ADMIN 256,675.00 256,674.15 264,374.00 272,305.00 7,931.00 RECOVERED COSTS-DEBT REPAYMEN 42,826.00 42,826.42 44,111.00 45,434.00 1,323.00 RECOVERED COSTS-B&G MAINT(PCS 22,075.00 22,075.20 22,738.00 23,420.00 682.00 RECOVERED COSTS-IDA 13,564.00 9,850.28 13,564.00 13,564.00 - MOTOR VEHICLE CARRIER'S TAX 84,000.00 85,137.58 85,000.00 93,000.00 8,000.00 MOBILE HOME TITLING TAXES 100,000.00 153,748.43 150,000.00 170,000.00 20,000.00 MOTOR VEHICLE RENTAL TAX 4,000.00 5,623.03 5,000.00 4,000.00 (1,000.00) MOPED/ATV SALES TAX 5,000.00 4,698.02 4,500.00 5,500.00 1,000.00 PEER TO PEER VEHICLE TAX - 554.12 - - - SHARED EXPENSE - COMM ATTORNE 689,052.00 644,779.20 698,433.00 757,304.00 58,871.00 SHARED EXPENSE - SHERIFF'S OF 5,203,339.00 4,989,900.29 5,539,429.00 5,613,477.00 74,048.00 SHARED EXPENSE-SCHOOL RES OFF 119,000.00 105,770.20 130,000.00 130,000.00 - SHARED EXPENSE-SHERIFF TELEPHONE - 420.00 - - - JAIL BLOCK GRANT 194,689.00 134,203.00 190,000.00 182,502.00 (7,498.00) SHARED EXPENSE - COMM OF REVE 198,751.00 198,195.85 211,658.00 230,600.00 18,942.00 PPTRA - STATE SHARE - 2010 4,139,277.00 4,139,276.63 4,139,277.00 4,139,277.00 - SHARED EXPENSE - TREASURER 232,512.00 212,375.89 226,200.00 291,250.00 65,050.00 SHARED EXPENSE - REGISTRAR 57,707.00 86,010.60 80,000.00 100,000.00 20,000.00 SHARED EXPENSE-CIRCUIT CLERK 526,517.00 536,662.53 535,898.00 556,023.00 20,125.00 SHARED EXPENSE - CIRCUIT COUR 50,000.00 78,540.00 50,000.00 70,000.00 20,000.00 CSA-SALARY REIMBURSEMENT 10,787.00 13,405.00 13,405.00 13,405.00 - COMPREHENSIVE SERVICES ACT 5,000,000.00 4,210,506.62 5,000,000.00 5,000,000.00 - CPMB MISC REVENUE/CO-PAY 500.00 - - - - PITTS SOIL & WATER CONSERVATI 149,673.00 135,456.06 129,053.00 167,020.00 37,967.00 INSURANCE RECOVERIES 5,000.00 25,681.21 10,000.00 20,000.00 10,000.00 UNAPPROP SURPLUS/CARRYOVERS/ARPA 813,532.00 - - - - TRANSFERS FROM OTHER FUNDS 102,000.00 9,935,710.94 2,102,000.00 102,000.00 (2,000,000.00) TOTAL GENERAL FUND 76,372,362.00 88,522,511.33 79,661,570.00 87,859,483.00 8,197,913.00 2 9 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES VPA FUND (SOCIAL SERVICES) EXPENDITURE REFUNDS - 23,700.00 - - - PUBLIC ASSISTANCE-STATE 2,066,111.00 1,510,048.01 2,086,816.00 2,143,596.00 56,780.00 MISC RECEIPTS (VPA FUND)- - - - - PUBLIC ASSISTANCE - FEDERAL 2,820,971.00 2,739,106.49 2,824,283.00 2,818,545.00 (5,738.00) SPECIAL FUNDS-FEDERAL - TRANSFERS FROM OTHER FUNDS 945,940.00 945,940.00 931,923.00 880,881.00 (51,042.00) TOTAL VPA FUND 5,833,022.00 5,218,794.50 5,843,022.00 5,843,022.00 - SCHOOL FUND: INTEREST - - - - STATE SALES TAX 11,212,683.00 12,067,346.20 11,663,401.00 10,977,282.00 (686,119.00) SCHOOL FUNDS - REGULAR 65,535,885.00 75,216,701.60 65,084,530.00 66,113,295.00 1,028,765.00 SCHOOL MISC RECEIPTS 1,028,567.00 5,577,848.71 1,028,567.00 1,028,567.00 - FEDERAL FUNDS 17,630,276.00 - 21,954,582.00 12,864,699.00 (9,089,883.00) TITLE I - 2,819,242.66 - - - TITLE VI - - - - - NAT'L SCHOOL LUNCH PROGRAM - 5,699,937.93 - - - TITLE VI-B FLOW THROUGH - 2,150,996.44 - - TITLE II - 397,609.52 - - - OTHER FEDERAL PROGRAMS - 222,193.35 - - - TRANSFERS FROM OTHER FUNDS 21,096,356.00 27,348,592.60 22,096,356.00 24,631,995.00 2,535,639.00 SCHOOL CAFETERIA RECEIPTS 5,501,900.00 5,987,381.19 5,997,652.00 6,478,000.00 480,348.00 TOTAL SCHOOL FUND 122,005,667.00 137,487,850.20 127,825,088.00 122,093,838.00 (5,731,250.00) STATE REST. SEIZURE - SHERIFF: INTEREST 300.00 236.13 300.00 300.00 - ST REST SEIZURE FUNDS - 90,529.40 - - - UNAPPROP SURPLUS 49,700.00 - 49,700.00 49,700.00 - TOTAL ST REST SEIZ - SHERIFF 50,000.00 90,765.53 50,000.00 50,000.00 - FED REST. SEIZURE - SHERIFF:- FED REST. SEIZURE FUNDS - 105.12 - - - UNAPPROP SURPLUS 80,000.00 - 80,000.00 80,000.00 - TRANSFERS FROM OTHER FUNDS - TOTAL FED REST SEIZ - SHERIFF 80,000.00 105.12 80,000.00 80,000.00 - STATE REST. SEIZURE - CWA: ST REST SEIZURE FUNDS-CWA 10,000.00 243.54 10,000.00 11,995.00 - 3 10 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES FED REST. SEIZURE - CWA: FED REST. SEIZURE FUNDS-CWA 5,000.00 - 5,000.00 5,000.00 - TOTAL PET CENTER EXPENSE FUND 102,900.00 106,979.84 102,900.00 102,700.00 (200.00) GRANTS: DCJS - VICTIM WITNESS-STATE 33,612.00 34,924.16 33,612.00 32,694.00 (918.00) DCJS - VICTIM WITNESS-FEDERAL 78,429.00 81,489.14 78,429.00 69,466.00 (8,963.00) VA. JUVENILE COMM CRIME 41,765.00 41,765.00 41,765.00 41,765.00 - RECORDS PRESERVATION GRANT 9,500.00 - 9,500.00 9,500.00 - DUI SELECT ENFORCEMENT 29,600.00 546.27 - - - DMV-SELECTIVE ENFORCEMENT-POLICE TRAFFIC - 176.41 28,600.00 14,300.00 (14,300.00) DMV-OCCUPANT PROTECTION GRANT 8,100.00 639.94 - - - CITAC 10,000.00 4,740.00 10,000.00 10,000.00 - BJA-BULLETPROOF VEST PARTNER 9,875.00 15,872.08 23,600.00 23,600.00 - PSAP WIRELESS - E911 213,337.00 259,371.44 213,337.00 213,337.00 - DCJS-SRO ENHANCEMENT GRANT - 132,232.00 433,723.00 512,117.00 78,394.00 VIRGINIA FIRE PROGRAM GRANT 241,498.00 227,454.00 227,454.00 255,253.00 27,799.00 FOUR FOR LIFE - EMS 65,870.00 - 67,749.00 67,269.00 (480.00) RSAF-ALS/BLS GRANT - 8,238.45 - - - VDEM-LP GENERATORS-STATE - 30,256.00 - - - VA EMERGENCY MANAGEMENT 22,803.00 11,401.50 22,803.00 22,803.00 - PSAP-WIRELESS EDUCATION PRGM 3,000.00 2,084.07 4,000.00 4,000.00 - VDEM/FEMA-RINGGOLD RAIL TRAIL GRANT - - - - - VDEM-LP GENERATORS-FEDERAL - 113,460.00 - - - STATE LIBRARY GRANTS 172,349.00 206,806.00 206,806.00 243,073.00 36,267.00 LIBRARY OF VIRGINIA-ARPA - 18,961.07 - - - JOHN HENRY ELDRED, JR FOUNDATION - 2,500.00 - - - IPR - CLARKSTOWN - - - - - CDBG-GUNN GARLAND RD PLANNING GRANT 1,400.00 CDBG-SMALL BUSINESS RECOVERY GRANT - - - - - LITTER CONTROL GRANTS 25,692.00 30,521.97 30,522.00 13,543.00 (16,979.00) CHERRYSTONE & ROARING FORK DAM - 284.55 - - - CHERRYSTONE CREEK 1 REHABILITATION - 238,317.00 - - - CHERRYSTONE CREEK 2A WATERSHED - 142,832.00 - - - VIRGINIA IS FOR LOVERS - 1,500.00 - - - FOREST SUSTAINABILITY GRANT - 23,971.55 - - - DRF-LEADERSHIP TRAINING - - - - - COMMUNITY FOUNDATION-PET CENT - 2,710.00 - - - ROPER FOUNDATION GRANT - 4,000.00 - - - BISSELL PET FOUNDATION GRANT - 16,560.00 - - - GREATER KANSAS CITY COMMUNITY GRANT - - - - - BEST FRIENDS ANIMAL SOCIETY - - - - - NATIONAL OPIOID SETTLEMENT - 215,714.84 75,820.00 83,402.00 7,582.00 EXPENDITURE REFUNDS - 33,052.31 - - - TRANSFERS FROM OTHER FUNDS - 134,289.68 11,325.00 - (11,325.00) TOTAL - GRANTS 965,430.00 2,038,071.43 1,519,045.00 1,616,122.00 97,077.00 WORKFORCE INVESTMENT BOARD RENT OF PROPERTY - 401,216.81 - - - EXPENDITURE REFUNDS - 2,560.79 - - - WIA ADMINISTRATIVE 158,084.00 160,681.36 188,263.00 188,613.00 350.00 UNRESTRICTED NON-WOIA 7,242.00 12,500.00 7,849.00 14,856.00 7,007.00 4 11 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES VEC WAGNER-PEYSER GRANT - - - - - RSVP GRANT - 1,483.50 - - - WIA DISLOCATED WORKERS 422,099.00 291,470.35 316,087.00 300,511.00 (15,576.00) WIA ADULT PROGRAM 734,159.00 479,191.70 828,308.00 712,175.00 (116,133.00) WIA-YOUTH: OUT OF SCHOOL 662,322.00 557,487.56 700,015.00 606,635.00 (93,380.00) WIA YOUTH: IN SCHOOL 182,657.00 97,336.05 194,659.00 170,071.00 (24,588.00) WORKFORCE INNOVATION FUND GRANT - 10,702.22 - - - TANF EMPLOYMENT GRANT - 134,032.32 - - - HARVEST FOUNDATION GRANT - 230,015.58 - - - WIOA-COMPREHENSIVE AJC SECURITY GRANT - 56,345.34 - - - CAREER NDWG - 25,476.51 - - - HRSA GRANT - 12,789.27 - - - GUIDED CAREER EXPLORATION GRANT - 97,350.00 - - - SUMMER YOUTH INTERN PROGRAM GRANT-PITTS CTY - 63,647.00 - - - SUMMER YOUTH INTERN PROGRAM GRANT-DANVILLE - 122,960.00 - - - PROJECT IMAGINE - 30,000.00 - - - TOTAL - WORKFORCE INVESTMENT BOARD 2,166,563.00 2,787,246.36 2,235,181.00 1,992,861.00 (242,320.00) LAW LIBRARY - LAW LIBRARY FEES 23,000.00 15,074.40 23,000.00 23,000.00 - - LIBRARY GIFTS FUND - COPIER FEES 3,000.00 16,681.86 3,000.00 3,000.00 - LIBRARY FINES-LOST BOOKS 5,000.00 6,017.91 5,000.00 5,000.00 - EXPENDITURE REFUNDS - - - - - CHARGES FOR FAX MACHINE - 4,374.23 - - - GIFTS & DONATIONS 12,000.00 1,154.41 12,000.00 12,000.00 - UNAPPROPRIATED SURPLUS/CARRYOVERS - - - - - TOTAL - LIBRARY GIFTS FUND 20,000.00 28,228.41 20,000.00 20,000.00 - CAPITAL IMPROVEMENTS FUND EXPENDITURE REFUNDS - - - - - TRANSFER FROM GENERAL FUND 648,000.00 1,029,935.86 616,000.00 3,068,366.00 2,452,366.00 TOTAL - CAPITAL IMPROVEMENTS FUND 648,000.00 1,029,935.86 616,000.00 3,068,366.00 2,452,366.00 JAIL INMATE MANAGEMENT FUND INTEREST 50.73 HOUSING FEE - INMATES 30,000.00 29,710.05 30,000.00 30,000.00 - SOCIAL SECURITY BOUNTY 2,000.00 4,200.00 2,000.00 2,000.00 - MEDICAL CO-PAY REVENUE 10,600.00 26,835.61 10,600.00 10,600.00 - CANTEEN COMMISSIONS 20,000.00 19,299.30 20,000.00 20,000.00 - TOTAL - JAIL INMATE MANAGEMENT FUND 62,600.00 80,095.69 62,600.00 62,600.00 - COURTHOUSE MAINTENANCE FUND COURTHOUSE - 12,010.89 - - - TRANSFERS FROM OTHER FUNDS 25,000.00 25,000.00 25,000.00 25,000.00 - TOTAL - COURTHOUSE MAINT FUND 25,000.00 37,010.89 25,000.00 25,000.00 - COURTHOUSE SECURITY FUND COURTHOUSE SECURITY FUNDS - 77,117.89 - - - TOTAL - COURTHOUSE SECURITY FUND - 77,117.89 - - - INDUSTRIAL DEVELOPMENT (LOCAL) EXPENDITURE REFUNDS - 48,252.92 - - - 5 12 SOURCE OF REVENUES 2023 ADOPTED REVENUES 2023 JUNE 30 REVENUES 2024 ADOPTED REVENUES 2025 PROPOSED REVENUES DIFFERENCE OF 2024 REVENUES TO 2025 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES DRF-REGIONAL ECONOMIC DEVELOPMENT FUNDS - - - - - TOBACCO COMMISSION FUNDS - 86,357.87 - - VA BROWNFIELD/EC REDEV ASSESSMENT - 165,096.73 - - - BERRY HILL WATER/SEWER LINE - TRANSFER FROM GENERAL FUND 671,075.00 731,738.58 612,500.00 727,500.00 115,000.00 TOTAL - INDUSTRIAL DEVELOPMENT (LOCAL)671,075.00 1,031,446.10 612,500.00 727,500.00 115,000.00 TOTAL-BOND FUND-SCHOOLS 1% SALES TAX - - - 3,500,000.00 3,500,000.00 PCSA-WATER/SEWER ENTERPRISE FUND PENALTIES 25,000.00 32,048.00 25,000.00 25,000.00 - WATER TOWER RENTAL - - - - INTEREST 2,000.00 18,284.02 9,000.00 50,000.00 41,000.00 SALE OF ASSETS-GRETNA 25,000.00 25,000.00 25,000.00 25,000.00 - SALE OF SURPLUS PROPERTY - - - - - WATER CHARGES 2,034,511.00 1,914,593.17 2,857,000.00 2,800,000.00 (57,000.00) SEWER FEES 904,989.00 908,165.49 1,859,000.00 1,715,000.00 (144,000.00) WATER CONNECTION FEES 10,000.00 27,887.40 15,000.00 25,000.00 10,000.00 SEWER CONNECTION FEES 5,000.00 11,104.79 10,000.00 8,000.00 (2,000.00) ACCOUNT PROCESSING FEES 1,500.00 2,105.00 1,500.00 2,500.00 1,000.00 RECONNECTION FEES 5,000.00 19,100.93 10,000.00 10,000.00 - EXPENDITURE REFUNDS - 1,083.28 - - - MISCELLANEOUS - 1,764.93 - - - OVERPAYMENTS-NOT REFUNDED - 23,604.09 - - - FEMA GRANT - - - - - VDH PLANNING GRANT- ROBIN COURT - 9,000.00 - - - VDH PLANNING GRANT- GRIT RD - 21,000.00 - - - UNAPROP SURPLUS/CARRYOVER - - - - - TRANSFERS FROM OTHER FUNDS - - - - - TOTAL-PCSA-WATER/SEWER FUND 3,013,000.00 3,014,741.10 4,811,500.00 4,660,500.00 (151,000.00) SOLID WASTE ENTERPRISE FUND PENALTIES 40,000.00 42,316.55 42,000.00 42,000.00 - INTEREST 30,000.00 36,833.52 30,000.00 35,000.00 5,000.00 PENALTIES - 2018 SWF - 43.72 - - - SOLID WASTE ENFORCEMENT FINES 15,000.00 4,375.00 5,000.00 - (5,000.00) INTEREST OF INVESTMENTS - 73,261.04 - - - RECYCLING 2,000.00 8,765.00 10,000.00 12,000.00 2,000.00 SOLID WASTE FEES 2,785,000.00 3,246,517.04 3,100,000.00 3,100,000.00 - SOLID WASTE HOUSEHOLD FEE 3,179,650.00 3,153,353.64 3,180,000.00 3,180,000.00 - SOLID WASTE HOUSEHOLD FEE-DEL 125,000.00 152,988.31 125,000.00 125,000.00 - SOLID WASTE FEES-OUT OF COUNTY - 100.00 - - - EXPENDITURE REFUNDS 25,000.00 147,477.00 25,000.00 25,000.00 - LAND OPTION 5,000.00 10,000.00 10,000.00 10,000.00 - MISC OVERPAYMENTS-NOT REFUNDE - - - - - LANDFILL BOND ISSUES - - - - - UNAPPROP SURPLUS/CARRYOVER - - 2,000,000.00 - (2,000,000.00) TRANSFERS FROM OTHER FUNDS - - - - - TOTAL-SOLID WASTE ENTERPRISE FUND 6,206,650.00 6,876,030.82 8,527,000.00 6,529,000.00 (1,998,000.00) RESCUE BILLING ENTERPRISE FUND*619,230.00 836,407.91 887,015.00 890,900.00 3,885.00 TOTAL - ALL FUNDS 218,879,499.00 249,278,656.92 232,916,421.00 239,161,887.00 2,743,471.00 6 13 2024 2024 ADJUSTED 2023 2025 2024 % DEPARTMENT ADOPTED BUDGET THRU 12/31 YEAR END PROPOSED BUDGET DIFFERENCE INC(DEC) GENERAL FUND: Board of Supervisors 220,943.00 227,425.86 228,074.23 226,348.00 5,405.00 2.45% County Administrator 953,717.00 730,028.00 723,199.11 1,043,059.00 89,342.00 9.37% Legal Services 334,340.00 297,515.00 201,212.23 389,830.00 55,490.00 16.60% Human Resources 194,319.00 166,913.84 179,032.03 229,951.00 35,632.00 18.34% Independent Audit 115,500.00 106,000.00 106,820.00 136,000.00 20,500.00 17.75% Commissioner of Revenue 782,100.00 735,382.00 706,389.58 856,248.00 74,148.00 9.48% Reassessment 787,460.00 637,165.18 910,949.21 100,000.00 (687,460.00) -87.30% Treasurer 979,999.00 930,811.00 907,355.75 1,071,214.00 91,215.00 9.31% Finance 825,337.00 760,490.00 808,248.15 943,129.00 117,792.00 14.27% Information Technology 601,292.00 453,062.72 484,945.68 670,062.00 68,770.00 11.44% Information Management 660,458.00 758,066.17 758,184.91 950,482.00 290,024.00 43.91% Electoral Board/Registrar 574,042.00 521,376.00 440,215.41 736,350.00 162,308.00 28.27% Circuit Court 186,255.00 176,113.00 178,611.23 203,795.00 17,540.00 9.42% General District Court 11,706.00 11,706.00 9,932.60 11,706.00 - 0.00% Magistrate 4,750.00 4,500.00 2,287.12 4,750.00 - 0.00% Juvenile & Domestic Rel. Court 29,100.00 27,800.00 14,275.94 29,100.00 - 0.00% Clerk of Court 897,634.00 871,630.42 875,028.25 946,222.00 48,588.00 5.41% Commissioner of Accounts 1,950.00 1,850.00 1,836.67 2,150.00 200.00 10.26% Commonwealth's Attorney 1,155,843.00 1,021,216.00 953,670.53 1,328,360.00 172,517.00 14.93% Sheriff's Department 8,890,241.00 8,686,412.71 8,064,925.94 9,775,498.00 885,257.00 9.96% Volunteer Fire Departments 4,521,053.00 4,498,664.64 4,469,802.09 5,357,760.00 836,707.00 18.51% Corrections & Detention 5,937,833.00 5,650,908.83 5,105,395.40 6,181,782.00 243,949.00 4.11% Court Services Unit - J&D Court 374,000.00 438,412.40 428,184.56 394,000.00 20,000.00 5.35% Building Inspections 299,673.00 269,418.00 251,301.77 416,011.00 116,338.00 38.82% Animal Control 323,683.00 263,565.00 261,352.25 346,169.00 22,486.00 6.95% Pet Center 851,305.00 867,204.09 871,382.77 1,036,517.00 185,212.00 21.76% Medical Examiner 2,500.00 2,500.00 5,352.00 7,000.00 4,500.00 180.00% E-911 Telephone System 1,658,314.00 1,511,049.04 1,489,602.50 1,854,349.00 196,035.00 11.82% Building & Grounds 1,105,139.00 1,025,585.84 1,022,622.04 1,223,574.00 118,435.00 10.72% Public Health 552,000.00 587,781.00 492,405.00 552,000.00 - 0.00% Mental Health 628,836.00 542,100.00 542,100.00 741,030.00 112,194.00 17.84% CSA 6,648,171.00 6,628,843.00 5,813,070.53 6,733,590.00 85,419.00 1.28% DCC - Contributions 11,340.00 51,610.00 51,610.00 11,340.00 - 0.00% Recreation 457,021.00 450,567.54 366,820.08 608,362.00 151,341.00 33.11% State Forestry Contribution 35,000.00 35,000.00 34,374.60 35,000.00 - 0.00% Library 1,752,365.00 1,646,521.89 1,635,211.74 1,958,095.00 205,730.00 11.74% Planning Commission 21,315.00 21,853.00 21,853.00 30,415.00 9,100.00 42.69% Community Contributions 376,373.00 381,462.00 300,203.00 353,170.00 (23,203.00) -6.16% Community Development 650,815.00 672,775.66 570,324.36 642,170.00 (8,645.00) -1.33% Soil & Water Conservation 129,053.00 149,673.00 138,063.02 151,087.00 22,034.00 17.07% Economic Development 371,087.00 351,326.73 353,373.02 392,214.00 21,127.00 5.69% Industrial Development Authority 13,564.00 13,564.00 12,918.40 13,564.00 - 0.00% VPI Extension 187,491.00 172,664.40 170,779.61 196,014.00 8,523.00 4.55% Transfer to Other Funds 30,000.00 45,863.00 45,863.00 30,000.00 - 0.00% Social Services Department Transfer 931,923.00 945,940.00 945,940.00 880,881.00 (51,042.00) -5.48% PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES 1 14 2024 2024 ADJUSTED 2023 2025 2024 % DEPARTMENT ADOPTED BUDGET THRU 12/31 YEAR END PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES School Board Transfer 22,096,356.00 27,348,592.68 27,348,592.68 24,631,995.00 2,535,639.00 11.48% Grants Fund Transfer - 83,475.05 109,441.73 - - Capital Improvements Fund Transfer 616,000.00 901,925.62 1,029,935.86 3,068,366.00 2,452,366.00 398.11% Economic Development Fund Transfer 612,500.00 671,075.00 671,075.00 727,500.00 115,000.00 18.78% Landfill Fund Transfer - - - - - Non-Departmental-Includes Misc Refunds 1,808,325.00 1,865,526.44 271,373.99 1,179,725.00 (628,600.00) -34.76% Debt & Interest Services - County 8,451,549.00 9,849,253.00 9,843,580.85 8,451,549.00 - 0.00% TOTAL - GENERAL FUND 79,661,570.00 85,070,164.75 81,229,099.42 87,859,483.00 8,197,913.00 10.29% VPA FUND (SOCIAL SERVICES): Social Services Administration 4,848,198.00 4,861,898.00 3,933,415.15 4,848,198.00 - Public Assistance 994,824.00 994,824.00 1,061,691.07 994,824.00 - Transfers - - 223,913.55 - - TOTAL - VPA FUND 5,843,022.00 5,856,722.00 5,219,019.77 5,843,022.00 - CORONAVIRUS RELIEF FUND - - - - - AMERICAN RESCUE PLAN ACT - 612,302.97 - - - SCHOOL OPERATING FUND: Instruction 81,060,626.00 78,776,922.42 75,795,051.66 80,321,234.00 (739,392.00) General Adm & Support 5,253,874.00 4,891,459.00 4,706,086.53 5,321,706.00 67,832.00 Pupil Transportation Services 7,551,673.00 7,969,083.50 7,549,824.22 7,234,817.00 (316,856.00) Operation and Maintenance Services 10,901,824.00 20,347,315.48 13,582,781.04 10,848,945.00 (52,879.00) Non-Instructional Operations 5,892,627.00 5,535,585.00 6,195,850.97 6,459,744.00 567,117.00 Facility 2,400,000.00 754,034.50 7,481,951.85 1,578,685.00 (821,315.00) Technology 8,766,812.00 4,481,603.78 3,750,944.14 3,850,707.00 (4,916,105.00) Cafeteria 5,997,652.00 5,501,900.00 6,725,504.94 6,478,000.00 480,348.00 TOTAL - SCHOOL OPERATING FUND 127,825,088.00 128,257,903.68 125,787,995.35 122,093,838.00 (5,731,250.00) TOTAL - STATE RESTRICTED SEIZURE FUND 50,000.00 50,000.00 35,098.13 50,000.00 - TOTAL - FED. RESTRICTED SEIZURE FUND 80,000.00 80,000.00 64,079.54 80,000.00 - TOTAL - ST. RESTRICTED SEIZURE FUND-CWA 10,000.00 10,000.00 6,165.00 11,995.00 1,995.00 TOTAL - FED RESTRICTED SEIZURE FUND-CWA 5,000.00 5,000.00 85.00 5,000.00 - TOTAL-PET CENTER EXPENSE FUND 102,900.00 127,900.00 175,021.63 102,700.00 (200.00) GRANTS: Victim Witness-State 37,106.00 33,612.00 36,420.62 32,694.00 (4,412.00) Victim Witness-Federal 86,260.00 78,429.00 84,626.83 69,466.00 (16,794.00) Court Services Grant 41,765.00 83,530.00 42,926.50 41,765.00 - Records Preservation 9,500.00 9,500.00 - 9,500.00 - DUI Select Enforcement - 29,600.00 388.52 - - DMV-Selective Enforcement 28,600.00 - 758.40 14,300.00 (14,300.00) 2 15 2024 2024 ADJUSTED 2023 2025 2024 % DEPARTMENT ADOPTED BUDGET THRU 12/31 YEAR END PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES DMV Occupant Grant - 8,100.00 156.43 - - CITAC Grant 10,000.00 10,000.00 3,660.00 10,000.00 - BJA-Bulletproof Vest Partner 23,600.00 9,875.00 44,747.36 23,600.00 - E911 Vita Equipment Grant - 10,349.16 - - - E911 Wireless Grant 213,337.00 333,940.94 220,765.02 213,337.00 - Next Gen 911 - 209,866.48 174,415.60 - - DCJS-SRO Enhancement Grant 433,723.00 360,272.96 350,689.60 512,117.00 78,394.00 VA Fire Program Grant 227,454.00 366,046.59 222,884.64 255,253.00 27,799.00 Four for Life - DMV 67,749.00 67,138.32 60,354.29 67,269.00 (480.00) RSAF-ALS/BLS Grant - 49,695.90 44,486.64 - - VDEM-LP Generators - - - - - Colonial Pipeline-Hazmet Supplies - 4,808.44 - - - MVP Grant - 565.62 - - - William Pipeline COVID Grant - - - - - VA Emergency Management 22,803.00 44,070.23 26,828.00 22,803.00 - PSAP-Wireless Education Program 4,000.00 3,000.00 2,083.13 4,000.00 - VDEM/FEMA-Ringgold Rail Trail Grant 2,539,163.45 1,571,455.38 State Library Grants 206,806.00 206,806.00 206,806.00 243,073.00 36,267.00 Library of VA-ARPA - 18,961.07 18,961.07 - - Eldred/Kyler Foundation Grant-Library - 2,500.00 975.37 - - CDBG-Gunn Garland Road Planning - - - - - CDBG-Small Business Recovery Asst - - - - - Litter Control Grant 30,522.00 34,652.58 5,061.03 13,543.00 (16,979.00) Cherrystone & Roaring Fork Dam - 3,435.00 3,435.00 - - Cherrystone Creek 1 Rehabiliation - 790,000.00 238,317.00 - - Cherrystone Creek 2A Watershed Rehabilitation - 790,000.00 238,901.85 - - Virignia is for Lovers - - 1,500.00 - - VA Dept of Forestry - - - - - VA Outdoors Foundation-Wayside - 3,659.06 - - - DRF-Wayside Park Improvement Grant - - - - - J.T. Minnie Maude-Wayside Park - - - - - DRF-Communications Grant - - - - - DRF-Leadership Training - 6,220.70 6,220.70 - - DRF-County Administrator Search - 30,000.00 32,848.00 - - Community Foundation-Spay/Neuter 2,710.00 2,710.00 Roper Foundation Grant - 2,000.00 - - - Petfinder Foundation Grant - - - - - PETCO Foundation Grant - - - - - St. Hubert's Animal Welfare Grant - - - - - Bissell Pet Foundation Grant - 23,945.52 14,006.14 - - Hill's Disaster Relief Grant - - - - - Greater Good Org Grant - 3,507.31 990.00 - - Carrington Charitable Trust-Pet Center - - - - Best Friends Animal Society Grant - - - - Opiod Settlement Fund Grant 75,820.00 100,000.00 100,000.00 83,402.00 7,582.00 TOTAL - GRANTS 1,519,045.00 6,269,961.33 3,758,379.12 1,616,122.00 97,077.00 WIA Administrative Expenses 188,263.00 158,084.00 174,461.69 188,613.00 350.00 Unrestricted Non-WIOA 7,849.00 7,669.79 38,820.64 14,856.00 7,007.00 VEC Wagner-Peyser Grant - - - - - RSVP Grant - - 3,266.05 - - WIA Dislocated Worker Program 316,087.00 422,099.00 252,221.27 300,511.00 (15,576.00) WIA Adult Program 828,308.00 734,159.00 679,556.36 712,175.00 (116,133.00) WIA Youth: Out of School 700,015.00 662,322.00 711,321.32 606,635.00 (93,380.00) WIA Youth: In School 194,659.00 182,657.00 114,344.96 170,071.00 (24,588.00) 3 16 2024 2024 ADJUSTED 2023 2025 2024 % DEPARTMENT ADOPTED BUDGET THRU 12/31 YEAR END PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES Workforce Innovation Fund - - 14,783.02 - - TANF Employment Grant - 180,802.54 130,161.08 - - Harvest Foundation Grant - - 192,136.12 - - WOIA-Coprehensive AJC Security - 156,162.67 56,345.34 - - Career NDWG 22,707.21 HRSA Grant - - 12,912.27 - - Career Guilding Exploration - - 10,024.20 - - Youthbuild Grant - - 9,906.02 - - TANF BEN-22-099 with United Way - - 853.40 - - Summer Youth Intern Program-Pittsylvania - - 77,235.00 - - Summer Youth Intern Program-Danville - - 132,198.56 - - Project Imagine - - 40,664.50 - - TOTAL - WORKFORCE INVESTMENT BOARD 2,235,181.00 2,503,956.00 2,673,919.01 1,992,861.00 (242,320.00) TOTAL - LAW LIBRARY 23,000.00 23,000.00 9,955.00 23,000.00 - TOTAL - LIBRARY GIFTS FUND 20,000.00 20,000.00 2,583.23 20,000.00 - CAPITAL OUTLAY: Computer - 80,638.93 121,994.30 136,547.00 136,547.00 Building & Grounds - 1,269,761.96 158,023.26 340,000.00 340,000.00 Fire & Rescue 601,000.00 967,266.04 653,896.05 1,270,000.00 669,000.00 Community & Industrial Development - 7,352,802.04 249,683.64 1,281,569.00 1,281,569.00 Recreation 15,000.00 346,276.15 - 40,250.00 25,250.00 TOTAL - CAPITAL OUTLAY 616,000.00 10,016,745.12 1,183,597.25 3,068,366.00 2,452,366.00 TOTAL - JAIL INMATE MANAGEMENT 62,600.00 62,600.00 14,412.52 62,600.00 - COURTHOUSE MAINTENANCE FUND 25,000.00 25,000.00 35,760.83 25,000.00 - COURTHOUSE SECURITY FUND - 7,651.13 7,651.13 - - INDUSTRIAL DEVELOPMENT FUND (LOCAL) Industrial Development 612,500.00 4,984,151.89 1,812,779.58 727,500.00 115,000.00 Hurt-Klopman Mills Water & Sewer - 5,807.84 - - - VBSRP Grant - 6,400.00 - - - SVMP Park - 150,000.00 - - - SCS Broadband Initiative - 86,357.87 86,357.87 - - 4 17 2024 2024 ADJUSTED 2023 2025 2024 % DEPARTMENT ADOPTED BUDGET THRU 12/31 YEAR END PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES VA Brownfield-Towns - 552,800.00 165,096.73 - - SVMP Lot 2 Sitre Grading-PC - 2,880,154.00 - - - TOTAL - INDUSTRIAL DEVELOPMENT FUND (LOCAL)612,500.00 8,665,671.60 2,064,234.18 727,500.00 115,000.00 TOTAL-INDUSTRIAL DEVELOPMENT FUND (CYLICAL)- - 309,233.48 - - TOTAL-BOND FUND-SCHOOLS 1% SALES TAX - - 3,500,000.00 3,500,000.00 PCSA-WATER/SEWER PCSA-Water Department 2,410,271.00 1,855,646.28 1,722,820.98 2,697,914.00 287,643.00 PCSA-Sewer Department 1,563,960.00 1,204,686.13 946,348.05 1,693,595.00 129,635.00 Water-Capital Outlay 558,225.00 2,305,633.50 1,853,310.51 262,344.00 (295,881.00) Sewer-Capital Outlay 279,044.00 2,927,564.50 323,644.75 6,647.00 (272,397.00) TOTAL - PCSA-WATER/SEWER 4,811,500.00 8,293,530.41 4,846,124.29 4,660,500.00 (151,000.00) SOLID WASTE ENTERPRISE FUND Solid Waste Collections 3,007,779.00 2,231,245.00 2,670,547.33 3,072,226.00 64,447.00 Solid Waste Disposal 2,022,801.00 2,173,820.90 1,612,141.00 2,114,795.00 91,994.00 Refunds 25,000.00 1,016.91 3,419.66 25,000.00 - Solid Waste-Capital Outlay 215,000.00 324,967.87 298,701.67 260,000.00 45,000.00 Landfill-Capital Outlay 339,165.00 74,054.04 366,032.95 140,000.00 (199,165.00) Lease Revenue Bonds-Tax Exempt - 3,431,122.15 2,201,460.93 - - Debt & Interest Services 917,255.00 1,313,171.59 862,624.95 916,979.00 (276.00) Transfers to Other Funds-General Fund 2,000,000.00 - - - (2,000,000.00) TOTAL - SOLID WASTE ENTERPRISE FUND 8,527,000.00 9,549,398.46 8,014,928.49 6,529,000.00 (1,998,000.00) RESCUE BILLING ENTERPRISE FUND Refunds 2,500.00 - 1,922.89 2,500.00 - Credit Card Fees 1,400.00 1,000.00 2,000.20 1,400.00 - Third Party Billing Management Fee 48,640.00 32,230.00 47,065.53 49,000.00 360.00 Blairs VFD Distribution 216,350.00 180,000.00 182,497.96 205,000.00 (11,350.00) Cool Branch VFD Distribution 54,450.00 32,000.00 70,339.13 100,000.00 45,550.00 Callands VFD Distribution 33,350.00 29,000.00 30,377.69 33,000.00 (350.00) PC Public Safety Distribution 530,325.00 345,000.00 521,270.25 500,000.00 (30,325.00) Transfers to Other Funds - - - - - TOTAL - RESCUE BILLING ENTERPRISE FUND 887,015.00 619,230.00 855,473.65 890,900.00 3,885.00 TOTAL - ALL FUNDS 232,916,421.00 266,126,737.45 236,292,816.02 239,161,887.00 6,245,466.00 2.68% 5 18 5.c. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Budget Agenda Title: Proposed Real Property Tax Increase Public Hearing Staff Contact(s): Stuart Turille Agenda Date: March 28, 2024 Item Number: 5.c. Attachment(s): 1. 03-28-2024 Public Hearing - Real Property Tax Increase Reviewed By: SUMMARY: As required by Virginia Code Section 58.1-3321, the Board is holding a Public Hearing tonight to hear citizen input on the proposed real estate tax increase. Details of said proposed real estate tax increase are attached, which shall be for informative and fiscal planning purposes only. FINANCIAL IMPACT AND FUNDING SOURCE: A copy of the proposed real estate tax increase advertisement is attached. RECOMMENDATION: County Staff recommends the Board listen to citizen input regarding the proposed real estate tax increase. MOTION: No action is required. The proposed real estate tax increase will be considered for approval on Thursday, April 4, 2024, at 5:00 PM, in the Board Meeting Room. 19 NOTICE OF PROPOSED REAL PROPERTY TAX INCREASE The Board of Supervisors of Pittsylvania County, Virginia, proposes to increase property tax levies. 1. Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year’s total assessed value of real property by 37.86 percent. 2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $.45 per $100 of assessed value. This rate will be known as the “lowered tax rate”. 3. Effective Rate Increase: The Board of Supervisors of Pittsylvania County, Virginia, proposes to adopt a tax rate of $.59 per $100 of assessed value. The difference between the lowered tax rate and the proposed rate would be $.14 per $100, or 31 percent. This difference will be known as the “effective tax rate increase”. Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. 4. Proposed Total General Fund Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total General Fund budget of Pittsylvania County, Virginia, will exceed last year’s by 10 percent. A public hearing on the proposed real estate tax increase will be held on Thursday, March 28, 2024, following the County Budget and the School Budget Hearings, which commence at 7 PM at the Pittsylvania County School Educational and Cultural Center Auditorium located at 39 Bank Street, Chatham, Virginia. 20