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04-04-2024 Called Meeting - Budget Approval Agenda Packet BOARD OF SUPERVISORS CALLED MEETING Thursday, April 4, 2024 - 5:00 PM Board Meeting Room 39 Bank Street, SE, Chatham, Virginia 24531 AGENDA 1. CALL TO ORDER 2. ROLL CALL 3. AGENDA ITEMS TO BE ADDED 4. APPROVAL OF AGENDA 5. NEW BUSINESS a. Approval of FY25 School Budget (Staff Contact: Stuart Turille) b. Approval of FY25 County Budget/Budget Resolution (Staff Contact: Stuart Turille) 6. ADJOURNMENT 5.a. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Action Item Agenda Title: Approval of FY25 School Budget Staff Contact(s): Stuart Turille Agenda Date: April 4, 2024 Item Number: 5.a. Attachment(s): 1. 03-28-2024 Public Hearing Budget - Schools Reviewed By: SUMMARY: The Pittsylvania County's FY 25 School Budget, in the amount of $122,093,838 was presented to the Board on March 12, 2024 as part of the County's overall Budget. A related Public Hearing was conducted on March 28, 2024 after the same was duly and legally noticed and advertised in The Chatham Star Tribune on March 20, 2024. Today's Meeting has been set to approve the FY 25 County School Budget, which meets the Virginia Code required seven (7)-day waiting period. For the Board's review, a copy of the FY 25 County School Budget Advertisement including a Budget Synopsis is attached. MOTION: "I make a Motion approving the County School FY 25 Budget in the amount of $122,093,838 as presented." 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 5.b. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Action Item Agenda Title: Approval of FY25 County Budget/Budget Resolution Staff Contact(s): Stuart Turille Agenda Date: April 4, 2024 Item Number: 5.b. Attachment(s): 1. 2024-04-01 Budget Resolution with exhibits 2. Revenue Summary 3. Expenditure Summary Reviewed By: SUMMARY: The Pittsylvania County FY 25 Budget, in the amount of $239,161,887, was presented to the Board on March 12, 2024. A related Public Hearing was conducted on March 28, 2024, after the same was noticed and advertised in The Chatham Star Tribune on March 20, 2024. Today's Meeting has been set to approve the FY 25 County Budget in the amount of $238,986,887, the total budget adjusted to reflect a 56¢ tax rate, along with Budget Resolution #2024- 04-01, which meets the Virginia Code required seven 7)-day waiting period. For the Board's review and consideration, a copy of the FY 2025 County Budget Synopsis and Resolution are attached. MOTION: "I make a Motion approving the FY 25 County Budget in the amount of $238,986,887, and Resolution # 2024-04-01 as presented.” 3 Presented: April 4, 2024 Adopted: April 4, 2024 RESOLUTION 2024-04-01 VIRGINIA: At the called meeting of the Pittsylvania County Board of Supervisors on Thursday, April 4, 2024 in the Pittsylvania County Board Room in Chatham, Virginia, the following resolution on the annual budget for Fiscal Year 2025 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 15th or within 30 days of the receipt by the County of the estimates of State funds, whichever is later; 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 March 28, 2024, 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 2025, the full and complete budget is contained in the document entitled: "PITTSYLVANIA COUNTY ADOPTED BUDGET" FISCAL YEAR 2025 JULY 1, 2024 - JUNE 30, 2025 TOTALING: $238,986,887 BE IT FURTHER RESOLVED, that the estimated budget total of $238,986,887 includes $24,631,995 total local effort for the Pittsylvania County Schools. Included in this budget is an approval of supplements for employees of all five (5) Constitutional Offices. These offices include the Sheriff, Treasurer, Commissioner of Revenue, Clerk of Courts, and Commonwealth’s Attorney. Personnel costs for these offices, which include an appropriation of local funding and compensation board funding cannot be overspent. BE IT STILL FURTHER RESOLVED, that the funds of the School Budget, the Library Budget, and the Welfare Budget 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 2024-2025 be set at $122,093,838 with the local funds provided by the Board of Supervisors set at $24,631,995 to be funded by 4 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 $24,631,995 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 as well as a list of transfers approved by the County Administrator and, BE IT STILL FURTHER RESOLVED, that the unit tax levy for the year commencing January 1, 2024 shall be as follows: Real Property: $.56 per $100 of assessed value, 100% market value Mobile Homes and Barns: $.56 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: $9.00 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, 2024, 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 39% tax relief; ▪ Personal use vehicles valued at $20,001 or more shall only receive 39% 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 the tax relief under this program. Generating Equipment: $.56 per $100 of assessed value, 100% of market value Capital Merchant Tax: Tier 1 $ 2.75 per $100 of assessed value, 30% of inventory value from $1 to $1,000,000 Tier 2 $2.75 per $100 of assessed value, 10% of inventory value from 5 $1,000,001 to $5,000,000 Tier 3 $2.75 per $100 of assessed value, 5% of inventory value from $5,000,001 to unlimited 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, 2024 and for the fiscal year beginning on July 1, 2024: Motor Vehicle License Fee: $40.75 per vehicle/truck $28.75 per motorcycle These are the rates not to exceed the vehicle registration fees set by the Department of Motor Vehicles and Virginia Code County Fees for Services: These fees included in Exhibit “C” AND BE IT FURTHER RESOLVED by the Pittsylvania County Board of Supervisors that, for the fiscal year beginning on July 1, 2024, and ending on June 30, 2025, 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 not include the use of any unassigned General Fund balance. Funds may be appropriated by the Board of Supervisors as needed during FY 2025 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 6 amount. Transfers between classification or funds require approval of the Board of Supervisors. Section 5. The County Administrator is authorized to make intra-departmental transfers. This allows for the transfer of 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. The County Administrator is also authorized to make inter-departmental transfers up to $50,000. This type of transfer allows for the transfer of any unencumbered balance or portion thereof from one department to another. Inter-departmental transfers in excess of $50,000 require the approval of the Board of Supervisors. Section 6. All outstanding encumbrances, both operating and capital, at June 30, 2024 shall be reappropriated to the FY 2025 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 American Rescue Plan Act Fund 203, School Cafeteria Receipts Fund 209, the Beautification Fund 230, 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 Veterinary Fund 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 Social Services Bond Fund 420, the Debt Service Reserve Fund 425, the Bond Fund- Schools 435, the Water/Sewer Fund 501, the Landfill 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. 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, 2024 and appropriations in the FY 2025 Budget. The County Administrator is hereby authorized to approve construction change orders to contracts up to $50,000.00 and approve all change orders 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 7 between cost centers and funds to enable the grant to be accounted for in the 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, 2024 and appropriations in the FY 2025 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 greater than $50,000 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 fund 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. 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. 8 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. County staff is committed to evaluate the Capital Improvement Plan process to identify the future capital needs of the County and work collaboratively with County Department Heads and the Board of Supervisors to prioritize these projects accordingly. Section 20. The County Administrator is directed to maintain eight (8) petty cash accounts and establish any other petty cash accounts authorized by the Board of Supervisors. The current petty cash accounts are located in central purchasing (1), the landfill (1), the pet center (1), community development (1), and recreation (4). These petty cash accounts are maintained 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 21. 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 22. This resolution shall be effective on July 1, 2024. Given under my hand this day April 4, 2024. ____________________________________ Darrell W. Dalton, Chairman Pittsylvania County Board of Supervisors ____________________________________ Stuart J. Turille, Clerk Pittsylvania County Board of Supervisors 9 EXHIBIT A April 4, 2024 TOTAL ADOPTED ADOPTED BUDGET BUDGET ADMINISTRATION AND MANAGEMENT OF GOVERNMENT: Board of Supervisors 226,348 County Administrator 1,043,059 County Attorney 389,830 Human Resources 229,951 Auditors 136,000 Commissioner of Revenue 856,248 Reassssment 100,000 Treasurer 1,071,214 Finance 943,129 Information Technology 670,062 Information Management 950,482 Board of Elections/Registrar 736,350 Non-Departmental 1,179,725 Total Administration and Management of Government 8,532,398 PUBLIC WORKS: Building and Grounds 1,223,574 Courthouse Maintenance 25,000 Community Development 642,170 Water 2,697,914 Sewer 1,693,595 Public Works 6,282,253 ADMINISTRATION OF JUSTICE: Circuit Court 203,795 General District Court 11,706 Magistrate 4,750 Court Services 394,000 Juvenile & Domestic Relations Court 29,100 VJCCCA - J & D Court Services Grant 41,765 Misc - Records Preservation 9,500 Clerk of Circuit Court 946,222 Commissioner of Accounts 2,150 Commonwealth's Attorney 1,328,360 State Restricted Seizure - Commonwealth Attorney 11,995 Federal Restricted Seizure - Commonwealth Attorney 5,000 Law Library Fund 23,000 Victim/Witness Grant 102,160 Opioid Settlement Fund Grant 83,402 Total Administration of Justice 3,196,905 LAW ENFORCEMENT: Sheriff 9,775,498 Corrections 6,181,782 State Seizure - Sheriff 50,000 Federal Seizure - Sheriff 80,000 Medical Examiner 7,000 DMV Selective Enforcement 14,300 CITAC Grant 10,000 COST CENTERS APPROPRIATIONS RESOLUTION, EXHIBIT A PITTSYLVANIA COUNTY BOARD OF SUPERVISORS EXPENDITURES BY COST CENTERS FOR FY 2025 10 EXHIBIT A April 4, 2024 TOTAL ADOPTED ADOPTED BUDGET BUDGET COST CENTERS APPROPRIATIONS RESOLUTION, EXHIBIT A PITTSYLVANIA COUNTY BOARD OF SUPERVISORS EXPENDITURES BY COST CENTERS FOR FY 2025 BJA-Bulletproof Vest Partner Grant 23,600 DCJS-SRO Enhancement Grant 512,117 Jail Inmate Management Fund 62,600 Total Law Enforcement 16,716,897 PUBLIC SAFETY: Volunteer Fire/Rescue Departments 5,357,760 Building Inspections 416,011 VA Fire Program Grant 255,253 Four for Life-DMV 67,269 State Forestry 35,000 E911 Wireless Grant 213,337 VA Emergency Management 22,803 PSAP-Wireless Education Program 4,000 Animal Control 346,169 Pet Center 1,036,517 Pet Center Fund 700 Rescue Billing 890,900 Emergency Management Services 1,854,349 Total Public Safety 10,500,068 ENVIRONMENTAL PRESERVATION AND PROTECTION: Litter Control Grant 13,543 VPI & SU Extension 196,014 Resource Conservation 151,087 Solid Waste Collections 3,072,226 Solid Waste Disposal 2,139,795 Total Environmental Preservation and Protection 5,572,665 HUMAN AND SOCIAL SERVICES: Public Health 552,000 Mental Health 741,030 Comprehensive Services Act - Pool 6,733,590 Social Services Administration/Administrative Expense 4,848,198 Public Assistance 994,824 Total Human and Social Services 13,869,642 ECONOMIC DEVELOPMENT: Industrial Development - Local 727,500 Economic Development 392,214 Industrial Development Authority 13,564 Workforce Investment Board 1,992,861 Community Contributions 328,170 Total Economic Development 3,454,309 PLANNING, HOUSING AND COMMUNITY DEVELOPMENT: Planning Commission 30,415 Total Planning, Housing and Community Development 30,415 11 EXHIBIT A April 4, 2024 TOTAL ADOPTED ADOPTED BUDGET BUDGET COST CENTERS APPROPRIATIONS RESOLUTION, EXHIBIT A PITTSYLVANIA COUNTY BOARD OF SUPERVISORS EXPENDITURES BY COST CENTERS FOR FY 2025 PUBLIC LIBRARIES: Libraries 1,958,095 State Library Grant 243,073 Library Memorial Fund 20,000 Total Public Library 2,221,168 CULTURAL & RECREATIONAL PROGRAMS: Recreation Department 608,362 Total Cultural & Recreational Programs 608,362 CAPITAL INVESTMENTS: Debt & Interest-General Fund 8,451,549 Debt & Interest-Solid Waste Enterprise Fund 916,979 Computer - Capital Outlay 136,547 Building & Grounds - Capital Outlay 340,000 Fire & Rescue - Capital Outlay 1,270,000 Community & Industrial Development-Capital Outlay 1,231,819 Recreation Capital Outlay 15,000 Schools 1% Sales Tax Fund 3,500,000 Water & Sewer-Capital Outlay 268,991 Solid Waste-Capital Outlay 400,000 Total Capital Investments 16,530,885 PUBLIC EDUCATION: School Fund: Instruction 80,321,234 Admin./Attend & Health Services 5,321,706 Pupil Transportation 7,234,817 Operation & Maintenance 10,848,945 Non-Instructional Operations 6,459,744 Facility 1,578,685 Technology 3,850,707 Cafeteria 6,478,000 122,093,838 Danville Community College 11,340 Total Public Education 122,105,178 TRANSFERS: Law Library Transfer 5,000 Social Services Department Transfer 880,871 School Board Transfer 24,631,995 Pet Center Transfer 102,000 Courthouse Maintenance Fund 25,000 Capital Improvements Fund Transfer 2,993,366 Economic Development Transfer 727,500 Total Transfers 29,365,732 GRAND TOTAL ALL EXPENDITURES 238,986,877$ 12 EXHIBIT B April 4, 2024 APPROPRIATIONS RESOLUTION, EXHIBIT B REVENUES BY FUND FOR FY 2025 Total Adopted Budget REVENUES Local Funds 87,534,973 State Funds 97,788,740 Federal Funds 24,167,732 Carryovers 129,700 Transfers 29,365,742 GRAND TOTAL ALL REVENUES $238,986,887 PITTSYLVANIA COUNTY BOARD OF SUPERVISORS 13 Exhibit C NEW CONSTRUCTION - STRUCTURAL ONLY (INCLUDES MODULAR HOMES) MINIMUM FEE 45.00$ LIVING AREA .15/SQ. FT. GARAGE OR CARPORT .025/SQ. FT. PORCH, DECKS & PATIOS .025/SQ. FT. BASEMENTS (UNFINISHED).025/SQ. FT. ADDITIONS - STRUCTURAL ONLY (INCLUDES PORCH, DECK, CARPORT & PATIO) MINIMUM FEE 45.00$ LIVING AREA .15/SQ. FT. GARAGE /CARPORT .10/SQ. FT. PORCH, DECK, PATIO .10/SQ FT. REPAIRS & REMODELING - STRUCTURAL ONLY MINIMUM FEE ($5,000.00 OR LESS)45.00$ EACH $1,000 OR FRACTION THEREOF OVER $5000.5.00$ RELOCATION OF HOME 75.00$ SEPARATE FEES FOR ELEC., HVAC & PLB. MANUFACTURED HOMES WITH HUD LABEL(INCLUDES PORCHES UP TO 24 SQ. FT.) MH'S (PER SQ. FT.)0.12$ PLUS: ELECTRICAL 20.00$ PLUMBING 20.00$ HEATING 20.00$ COOLING 20.00$ Where cost is $1,000 or less $42.00 Where cost is in excess of $1,000 and does not exceed $5,000 $42.00 1st M plus $7.50 per thousand or fraction thereof Where cost is in excess of $5,000 and does not exceed $20,000 $74.04 1st 5M plus $7.00 per M or fraction thereof Where cost is in excess of $20,000 and does not exceed $100,000 $182.01 1st 20M plus $5 per M or fraction thereof Where cost is in excess of $100,000 and does not exceed $500,000 $595.39 1st 100M plus $3 per M or fraction thereof STRUCTURAL ONLY FY2025 Fee Schedule RESIDENTIAL MULTI-FAMILY, COMMERCIAL & INDUSTRIAL BUILDING PERMIT FEE SCHEDULE STRUCTURAL PERMITS MOBILE HOMES BEARING HUD LABEL & MOBILE HOME PARKS RESIDENTIAL - SINGLE FAMILY DWELLING EFFECTIVE 07/01/2024 14 Exhibit C Where cost is in excess of $500,000 and does not exceed $1,000,000 $1829.35 1st 500M plus $2 per M or fraction thereof Where cost is in excess of $1,000,000 $2857.65 1st 1000M plus $1.50 per M or fraction thereof MISCELLANEOUS - NOT COVERED BY OTHER PERMITS CHIMNEY OR STEM 18.75$ SWIMMING POOL (PRIVATE: INCLUDES WIRING & PLUMBING)75.00$ PUBLIC OR SEMI-PUBLIC (INCLUDES WIRING & PLUMBING)175.00$ DEMOLITION 55.00$ MINIMUM FEE 45.00$ FOR OUTLETS UNLESS OTHERWISE PROVIDED FOR: When not in excess of 10 3.00$ When more than 10 but not in excess of 100 15.00$ When more than 100 but not in excess of 150 42.00$ When more than 150 $ 42.00 plus 0.20/outlet in excess of 150 For additional feeders other than main service 11.00$ FOR ALTERED OR NEW SERVICES ONLY: (NO ADDITIONAL OUTLETS) Service Repair (Panel,Cable,Weatherhead, Meter Can) 45.00$ Size service entrance, 60 & 100 ampere 45.00$ Size service entrance, 150 ampere 45.00$ Size service entrance, 200 ampere 52.00$ Size service entrance, 400 ampere 59.00$ Size service entrance, 600 ampere 66.00$ Size service entrance, 800 ampere 73.00$ Size service entrance, over 800 ampere 87.00$ BASE FEE 45.00$ EACH PLUMBING FIXTURE AN ADDITIONAL 1.50$ MECHANICAL Where cost is $1,000 or less 45.00$ Where cost is in excess of $1,000 and does not exceed $5,000 $45.00 1st M plus $7.00 per thousand or fraction thereof Where cost is in excess of $5,000 and does not exceed $20,000 $70.00 1st 5M plus $6.50 per M or fraction thereof Where cost is in excess of $20,000 and does not exceed $100,000 $167.50 1st 20M plus $5.00 per M or fraction thereof Where cost is in excess of $100,000 and does not exceed $500,000 $567.50 1st 100M plus $3.00 per M or fraction thereof Where cost is in excess of $500,000 and does not exceed $1,000,000 $1767.50 1st 500M plus $2.00 per M or fraction thereof Where cost is in excess of $1,000,000 $2767.50 1st 1000M plus $1.50 per M or fraction thereof ALL RESIDENTIAL, COMMERCIAL & INDUSTRIAL ELECTRICAL PERMITS ALL RESIDENTIAL, COMMERCIAL & INDUSTRIAL MECHANICAL PERMITS ALL RESIDENTIAL, COMMERCIAL & INDUSTRIAL PLUMBING PERMITS 15 Exhibit C MISCELLANEOUS - NOT COVERED BY OTHER PERMITS 45.00$ CHIMNEY OR STEM 18.75$ SWIMMING POOL (PRIVATE: INCLUDES WIRING & PLUMBING)75.00$ SIGNS - STRUCTURAL ONLY ESTIMATED COST: $1.00 TO $1,000 42.00$ EACH $1,000.00 OR FRACTION THEREOF OVER $1,000.00 5.00$ NEW TANKS: AST AND UST INSTALLATION (PER TANK) 1 INSPECTION 100.00$ AST AND UST REMOVAL (PER TANK) 1 INSPECTION 100.00$ AMUSEMENTS: RIDES*, SHOWS, CONCESSIONS CONCESSION (PERMIT)12.50$ MOBILE UNITS (PER UNIT)12.50$ BOOTH (PER UNIT)12.50$ TENT (PER UNIT)12.50$ MAJOR RIDE **55.00$ KIDDIE RIDE **35.00$ SPECTACULAR RIDE **75.00$ * FEE SCHEDULES ASSOCIATED WITH RIDES SHALL BE REDUCED BY 75%, IF PRIVATE INSPECTORS ARE UTILIZED BY THE OWNER OR LESSEE. ** RIDE CLASSIFICATION IS DEFINED BY VA. DEPT. OF HOUSING & COMMUNITY DEVELOPMENT Blight Eradication Fee Applies to all Building Permits 5.00$ (Does not include, zoning, amusement or land distubing permits) MISCELLANEOUS - NOT COVERED BY OTHER PERMITS 50.00$ LAND DISTURBING PERMIT FEES (COMMERCIAL) $150.00 + $20.00 PER ACRE LAND DISTURBING PERMIT FEES (SINGLE-FAMILY RESIDENTIAL)50.00$ REINSPECTION FEES: $50 for 1st reinspection $75 for 2nd reinspection $100 for 3rd reinspection ALL REINSPECTION FEES SHALL BE PAID PRIOR TO ISSUANCE TO CERTIFICATE OF OCCUPANCY ZONING PERMIT $25.00 WORKING WITHOUT PERMIT $100.00 CERTIFICATE OF OCCUPANCY $35.00 CHANGE OF USE SURVEY $100.00 PLAN REVIEW - COMMERCIAL Where cost is $500,000 or less building .254% of the valuation Where cost is in excess of $500,000 $1,270 plus 0.0845% of the building valuation over $500,000 PLAN REVIEW - RESIDENTIAL ADDITIONAL PERMITS 16 Exhibit C Construction of any addition to a Single-Family Dwelling – 150 S.F. or more $30.00 Construction of a new Single-Family Dwelling $50.00 TEMPORARY CAMPING PERMIT $150.00 REZONINGS $300.00 + Cert. Letter Cost VARIANCE $200.00 APPEALS (BZA and LBBCA)$200.00 SUP $350.00 SUP for Large Scale Utility $5,000.00 PLAT REVIEW Family divisions, boundary line adjustments, vacations, etc.$25.00 Minor subdivisions (9 lots or less)$75.00 + $15.00 per lot Major subdivisions (10 lots or greater)$150.00 + $15.00 per lot Vacations (Plats, Eastements & Right-of-Way)$300.00 + $400.00 advertising fee 17 Exhibit C BLS-Non-Emergent $600.00 BLS-Emergent $650.00 ALS1-Non-Emergent $775.00 ALS1-Emergent $800.00 ALS2 $1,000.00 Treat/No Transport $400.00 Patient Refusal $100.00 Mileage $18 /per mile FY2025 Fee Schedule EMS Billing Rates EFFECTIVE 07/01/2024 18 Exhibit C Routine Fire Prevention Inspection:No Charge Original inspection and first follow-up: $25.00 First re-inspection due to fire code violations:$35.00 Subsequent re-inspections due to fire code violations: Child day centers, assisted living facilities and adult day care centers: (Inspection required by any Virginia Regulatory Agency) Licensed capacity as follows: 1. 1-8 $50 2. 9-20 $75 3. 21-50 $100 4. 51-100 $200 5. 101 or more $400 Hospitals, nursing homes, mental hospitals, detoxification facilities $100 Blasting, Explosives, Fireworks: An operational permit is required for the manufacture, storage, handling, sale or use of any quantity of explosive, explosive material, fireworks, or pyrotechnic special effects within the scope of Chapter 33 of the Virginia Statewide Fire Prevention Code. Blasting: 1-30 days $150 Blasting: 31 days or more $300 Explosives, Blasting Agents and Fireworks: Annual Storage Permit (per Magazine) $100 Fireworks: Retail Sales of Permissible Fireworks, Outside Stand (60 Day Permit) $75 Fireworks: Retail Sales of Permissible Fireworks, Mercantile Occupancy (60 Day Permit)$75 Fireworks: Outdoor Fireworks Display (Aerial/Proximate Audience (One Day Permit) $100 Pyrotechnics: Indoor Pyrotechnic Display & Special Effects (One Day Permit)$100 Hazardous Materials: An operational permit is required to store, transport on site, dispense, use or handle hazardous materials in excess of the amounts listed below. Annual Hazardous Material Permit:$150 Combustible Fiber Loose 100 cubic feet Baled 1000 cubic feet Flammable Gas Gaseous 1000 cubic feet FY2025 Fee Schedule Fire Inspection Fees EFFECTIVE 07/01/2024 Fees charged pursuant to Virginia Code §27-97 & Virignia Statewide Fire Prevention Code §§ 107.12 & 107.15 19 Exhibit C Liquefied (except propane) 30 gallons LP Gas: Storage and use inside or outside of any building. Exception: 1. Individual containers with 500 gallons water capacity or less serving occupancies in Use group R-3. 2. Operation of cargo tankers that transport LP gas. Flammable Liquid Class 1A 30 gallons Class 1B and 1C 120 gallons Combustible Liquid Class II 120 gallons Class IIIA 330 gallons Class IIIB 13,200 gallons Flammable Solid Flammable Solid 125 pounds Pyrophoric Material Solid 4 pounds Liquid 4 pounds Gas 50 cubic feet Water Reactive – Solid or Liquid Class 3 5 pounds Class 2 50 pounds Class 1 No permit required Unstable (reactive) Material – Solid or Liquid Class 4 1 pounds Class 3 5 pounds Class 2 50 pounds Class 1 No permit required Unstable (reactive) Material - Gas Class 4 10 cubic feet Class 3 50 cubic feet Class 2 250 cubic feet Class 1 No permit required Oxidizer - Solid or Liquid Class 4 1 pound Class 3 10 pounds Class 2 250 pounds Class 1 4000 pounds Oxidizing Gas Gaseous 1500 cubic feet Liquefied 15 gallons Organic Peroxide - Solid or Liquid Class UD 1 pound Class I 5 pounds Class II 50 pounds Class III 125 pounds Class IV No permit required Class V No permit required Toxic Material Solid 500 pounds Liquid 500 pounds Gas 810 cubic feet Highly Toxic Material Solid 10 pounds Liquid 10 pounds Gas 20 cubic feet 20 Exhibit C Corrosive Material Solid 5000 pounds Liquid 500 gallons Gas 810 cubic feet Cryogenic - Liquid Cryogenic (Flammable)45 gallons Cryogenic (Oxidizing)45 gallons 21 Exhibit C Landfill Fees: Solid Waste Household Fee $120 per household Tipping Fee $41.00 per ton Tire Disposal Fee-Passenger car and light truck tires (must be off rim)$4.00 per tire Tire Disposal Fee-Commerical/off-road/heavy equipment/agricultural tires (must be off rim)$10.00 per tire Landfiill Fines:* Scavenging (PCC § 17-3(I))$50.00 Littering (PCC § 17-3(M))$50.00 Brush/Yard Waste Disposal (PCC § 17-20 (B))$50.00 Tire Disposal (PCC § 17-3(L))$50.00 Out-of-State/County Usage (PCC § 17-20(C))$50.00 Contractor Usage (PCC § 17-20(B))$50.00 Furniture/Bulky Item Disposal at Green Box (PCC § 17-20(E)(2))$50.00 Other (Explain)$50.00 *Violations of Sections 17-3 and/or 17-20 of the Solid Waste Diposal Code shall be punishable by a fine in the following amounts: 1. For a first violation within a twelve (12) month period, fifty dollars ($50.00), if paid within ten (10) days, or one hundred dollars ($100.00), if not paid within ten (10) days. 2. For a second violation within a twelve (12) month period, one hundred dollars ($100.00), if paid within ten (10) days, or two hundred dollars ($200.00), if not paid within ten (10) days. 3. For a third violation within a twelve (12) month period, two hundred dollars ($200.00), if paid within ten (10) days, or three hundred dollars ($300.00), if not paid within ten (10) days. 4. For a fourth violation within a twelve (12) month period, five hundred dollars ($500.00), if paid within ten (10) days, or six hundred dollars ($600.00), if not paid within ten (10) days. 5. For a fifth violation within a twelve (12) month period, one thousand dollars ($1,000.00), if paid within ten (10) days, or one thousand one hundred dollars ($1,100.00), if not paid within ten (10) days. FY2025 Fee Schedule Landfill Fees and Fines EFFECTIVE 07/01/2024 22 Exhibit C Adoptions: Cat/Kittens $85.00 or adopt one get one free Puppies (under 6 months)$160.00 Small Breed Dogs (under 25 lbs)$160.00 Large Breed Adult Dogs (over 6 months)$85.00 Senior Dogs and Cats (over 7 years)$45.00 Fees: Surrender Fee (Pittsylvania County Residents)$25.00 per animal Surrender Fee (Danville City Residents)$50.00 per animal Reclaim Fee with proof of current rabies vaccination $25.00 the first day and $10 each additional day Reclaim Fee without proof of current rabies vaccination $50.00 the first day and $10 each additional day Emergency Medical Treatment Cost for reclaimed animals Responsible for Cost of Treatment Microchip Fee $10.00 County Tags:* $5 for one calendar year with proof of spay/neuter and a current rabies certificate Kennel License $50.00 per year *No refunds are granted due to a change in the status of an animal (i.e. having the dog spayed or neutered after the date of the tag purchase, death of the animal, giving or surrendering the animal to another individual). All tag purchases are final. FY2025 Fee Schedule Pet Center Adoptions & Fees EFFECTIVE 07/01/2024 23 Exhibit C Room Hourly 4 hr block 8 hr block Set up Gallery 35.00$ 140.00$ 280.00$ 60.00$ Grand Hall (GH)40.00$ 160.00$ 320.00$ 80.00$ Gym 85.00$ 340.00$ 680.00$ 120.00$ Kitchen (w/o dishes)50.00$ 100.00$ Kitchen (with dishes)75.00$ 150.00$ Art Room 12.50$ 50.00$ 100.00$ 30.00$ Stage $20.00 Per Section (4 sections) Podium, Audio 20.00$ Park Picnic Shelter 50.00$ Notes Room 4 hr block is our most poplular rental Gallery $3.75 hrly inc to $35/hr, $15 inc in 4 hr block Grand Hall (GH)$2.50 hrly inc to $40/hr, $10 inc in 4 hr block Gym $3.75 hrly inc to $85/hr, $15 inc in 4 hr block Kitchen (w/o dishes)no change Kitchen (with dishes)no change Art Room no change, least rented room Stage no change Podium, Audio no change Park Picnic Shelter $10 increase in 4 hr rental Gallery, GH, Gym - most rented, in that order Recreation Fees EFFECTIVE 07/01/2024 FY2025 Fee Schedule 24 Exhibit C Danville Service Areas (Mount Hermon, Route 29 North, Route 58 West, Ringgold, Mount Cross, and Old Richmond Road): Water-$47.50 every two (2) months minimum (includes 8,000 gallon allowance) Plus $7.25 per 1,000 gallons of usage over the 8,000 gallon allowance Sewer-$52.00 every two (2) months minimum (includes 10,000 gallon allowance) Plus $6.25 per 1,000 gallons of usage over the 10,000 gallon allowance Chatham Service Areas (Tightsqueeze, Hwy. 29 South of Chatham, and Dry Fork Area): Water-$55.00 every two (2) months minimum (includes 8,000 gallon allowance) Plus $7.25 per 1,000 gallons of usage over the 8,000 gallon allowance Sewer-$50.00 every two (2) months minimum (includes 8,000 gallon allowance) Plus $8.00 per 1,000 gallons of usage over the 8,000 gallon allowance Well Systems (Wayside Subdivision #1, Wayside Subdivision #2, Robin Court, and Woodroam Subdivision: Water-$47.50 every two (2) months minimum (includes 8,000 gallon allowance) Plus $7.25 per 1,000 gallons of usage over the 8,000 gallon allowance Hurt Service Area (Grit Road Area): Water-$25.00 minimum service charge every two (2) months regardless of usage Plus $15.00 per 1,000 gallons used Vista Pointe: Water & Sewer Combined Rate is $95.00 every two (2) months per Residential Equivalent Large Industrial Users (over 250,000 gallons per day usage): Water-$47.50 every two (2) months minimum (includes 8,000 gallon allowance) Plus $3.25 per 1,000 gallons of usage over the allowance Sewer-$52.00 every two (2) months minimum (includes 10,000 gallon allowance) Plus $4.00 per 1,000 gallons of usage over the allowance Flat Rate Sewer Charge (applies to customers without metered water connection): $60.00 every two (2) months FY2025 Fee Schedule WATER AND SEWER SERVICE EFFECTIVE 07/01/2024 25 Exhibit C Water Meter Size Meter Size Factor Water Sewer 5/8" x 3/4"1.0 $1,000 $1,700 1"2.5 $2,500 $4,250 1-1/2"5 $5,000 $8,500 2"8 $8,000 $13,600 3"15 $15,000 $25,500 4"25 $25,000 $42,500 6"50 $50,000 $85,000 Returned Payment Fee (Non-sufficient funds) - $50.00 Reconnection (when service has been disconnected due to non-payment) - $40.00 After-hours Reconnection (after 3:00 p.m. on weekdays or on weekends) - $60.00 Inspection Fee (new service) - $50.00 Re-inspection Fee (if first inspection is not approved) - $40.00 Water Service Call (check meter function, leak investigation, etc.) - $40.00 Meter Tampering/Unauthorized Meter Operation (including cutting of locks) - $150.00 Account Establishment Fee (new account) - $15.00 Late Payment Penalty (bill not paid when due) - $10.00 Account Security Deposit - $100 for water service, $100 for sewer service, $200 combined Bulk Water Sales from Hydrants - $10.00 per 1,000 MISCELLANEOUS FEES SERVICE CONNECTION FEES WATER AND SEWER SERVICE FEES, CONTINUED 26 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 32,963,469.00 6,581,992.00 REAL ESTATE-DELINQUENT 850,000.00 750,097.23 700,000.00 800,000.00 100,000.00 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 2,117,802.00 (17,775.00) PSC RE TAX-DELINQUENT - 2,249.25 - - - PSC PP TAX 373,210.00 371,416.34 371,643.00 466,337.00 94,694.00 PERSONAL PROPERTY TAX 11,310,033.00 12,120,343.40 11,778,178.00 11,855,713.00 77,535.00 PERSONAL PROPERTY-DELINQUENT 625,000.00 835,606.17 800,000.00 750,000.00 (50,000.00) MOBILE HOME TAX 237,401.00 240,273.00 239,743.00 269,390.00 29,647.00 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 350,000.00 521,270.25 550,000.00 525,000.00 (25,000.00) 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 2,000,000.00 1,650,000.00 RENT OF PROPERTY-COMMUNITY CENTER 30,000.00 24,508.00 30,000.00 40,500.00 10,500.00 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 27 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 689,052.00 644,779.20 698,433.00 780,391.00 81,958.00 SHARED EXPENSE - SHERIFF'S OF 5,203,339.00 4,989,900.29 5,539,429.00 5,821,633.00 282,204.00 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 198,751.00 198,195.85 211,658.00 238,418.00 26,760.00 PPTRA - STATE SHARE - 2010 4,139,277.00 4,139,276.63 4,139,277.00 4,139,277.00 - SHARED EXPENSE - TREASURER 232,512.00 212,375.89 226,200.00 298,905.00 72,705.00 SHARED EXPENSE - REGISTRAR 57,707.00 86,010.60 80,000.00 90,000.00 10,000.00 SHARED EXPENSE-CIRCUIT CLERK 526,517.00 536,662.53 535,898.00 572,604.00 36,706.00 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 23,790.00 13,790.00 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 87,759,483.00 8,097,913.00 2 28 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 29 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 30 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 2,993,366.00 2,377,366.00 TOTAL - CAPITAL IMPROVEMENTS FUND 648,000.00 1,029,935.86 616,000.00 2,993,366.00 2,377,366.00 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) 5 31 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 EXPENDITURE REFUNDS - 48,252.92 - - - 6 32 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 218,879,499.00 249,278,656.92 232,916,421.00 238,986,887.00 2,568,471.00 7 33 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 376,373.00 381,462.00 300,203.00 328,170.00 (48,203.00) -12.81% 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 34 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 2,993,366.00 2,377,366.00 385.94% 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 87,759,483.00 8,097,913.00 10.17% 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 - 2 35 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 DUI Select Enforcement - 29,600.00 388.52 - - DMV-Selective Enforcement 28,600.00 - 758.40 14,300.00 (14,300.00) 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 - - 3 36 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 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) 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 1,231,819.00 1,231,819.00 Recreation 15,000.00 346,276.15 - 15,000.00 - TOTAL - CAPITAL OUTLAY 616,000.00 10,016,745.12 1,183,597.25 2,993,366.00 2,377,366.00 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 37 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 232,916,421.00 266,126,737.45 236,292,816.02 238,986,887.00 6,070,466.00 2.61% 5 38