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04-15-2025 Finance Committee Agenda Packet
BOARD OF SUPERVISORS FINANCE COMMITTEE Tuesday, April 15, 2025 - 3:30 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. FY 26 County Budget Presentation (Staff Contact: Vincent Shorter) b. FY 26 County Budget Public Hearing Advertisement Authorization Recommendation (Staff Contact: Kim VanDerHyde) 6. MATTERS FROM COMMITTEE MEMBERS (IF ANY) 7. ADJOURNMENT 5.a. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Information Only Agenda Title: FY 26 County Budget Presentation Staff Contact(s): Vincent Shorter Agenda Date: April 15, 2025 Item Number: 5.a. Attachment(s): 1. Proposed Budget-4-11-25 Reviewed By: Vincent E. Shorter, Interim County Administrator, will present the FY 26 County Budget. PROPOSED BUDGET SUMMARY FISCAL YEAR 2025-2026 April 11, 2025 REVENUE/EXPENSE SUMMARY SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES GENERAL FUND: REAL ESTATE 26,381,477.00 30,514,678.85 32,963,469.00 33,397,428.00 433,959.00 REAL ESTATE-DELINQUENT 700,000.00 878,887.25 800,000.00 800,000.00 - ROLL BACK TAX 300,000.00 38,948.52 50,000.00 15,000.00 (35,000.00) MINERAL TAX - 1,075.08 - - - PSC RE TAX 2,135,577.00 2,432,808.51 2,117,802.00 4,530,519.00 2,412,717.00 PSC RE TAX-DELINQUENT - 5,866.56 - - - PSC PP TAX 371,643.00 510,458.54 466,337.00 634,376.00 168,039.00 PERSONAL PROPERTY TAX 11,778,178.00 11,802,247.17 11,855,713.00 12,174,156.00 318,443.00 PERSONAL PROPERTY-DELINQUENT 800,000.00 867,806.10 750,000.00 800,000.00 50,000.00 MOBILE HOME TAX 239,743.00 270,671.00 269,390.00 290,212.00 20,822.00 MOBILE HOME TAX-DELINQUENT 26,500.00 27,701.78 30,000.00 30,000.00 - MACHINERY & TOOLS 1,597,503.00 2,543,210.29 2,175,302.00 2,332,504.00 157,202.00 MACHINERY & TOOLS-DELINQUENT 5,000.00 11,105.89 5,000.00 10,000.00 5,000.00 MERCHANTS CAPITAL TAXES 381,381.00 402,652.86 390,395.00 349,953.00 (40,442.00) MERCHANTS CAPITAL TAXES-DELIN 1,000.00 28,402.53 3,500.00 10,000.00 6,500.00 PENALTIES 550,000.00 645,303.34 600,000.00 600,000.00 - INTEREST 425,000.00 505,955.43 500,000.00 500,000.00 - DELINQUENT TAXES NOT CLASSIFI 15,000.00 16,790.15 20,000.00 20,000.00 - JUDGEMENT & LEGAL FEES 10,000.00 15,570.75 15,000.00 10,000.00 (5,000.00) LOCAL SALES TAX (CO SHARE)4,275,000.00 4,360,797.59 4,355,000.00 4,500,000.00 145,000.00 CONSUMERS' UTILITY TAXES 1,325,000.00 1,367,433.96 1,325,000.00 1,310,000.00 (15,000.00) CONSUMPTION TAX 200,000.00 200,755.49 200,000.00 215,000.00 15,000.00 STATE COMMUNICATION TAX REIMB 1,600,000.00 1,497,863.43 1,550,000.00 1,500,000.00 (50,000.00) COUNTY LICENSES 500.00 15,134.71 500.00 500.00 - MEALS TAX 1,505,681.00 1,658,224.54 1,630,901.00 1,675,000.00 44,099.00 TRANSIENT OCCUPANCY TAX 45,000.00 79,285.82 80,000.00 100,000.00 20,000.00 FRANCHISE LICENSE TAX (UTILIT - 10,393.49 - - - VEHICLE LICENSE FEES 2,150,000.00 2,053,579.36 2,150,000.00 2,050,000.00 (100,000.00) DMV FEE 50,000.00 60,088.44 75,000.00 75,000.00 - VEHICLE LICENSE FEE-DELINQUEN 250,000.00 223,490.71 220,000.00 250,000.00 30,000.00 BANK FRANCHISE TAX 80,000.00 82,094.00 80,000.00 80,000.00 - COUNTY RECORDATION TAXES 350,000.00 321,508.88 350,000.00 325,000.00 (25,000.00) ADDITIONAL TAX ON DEEDS 135,000.00 101,652.02 120,000.00 90,000.00 (30,000.00) TOWER RENTAL 95,000.00 83,315.87 95,000.00 86,000.00 (9,000.00) ANIMAL LICENSES 18,000.00 17,200.00 15,000.00 14,000.00 (1,000.00) DANGEROUS DOG FEES 500.00 745.00 500.00 1,200.00 700.00 LAND USE APPLICATION FEES 12,500.00 5,083.03 8,500.00 6,500.00 (2,000.00) TRANSFER FEES 2,200.00 2,115.21 2,200.00 2,000.00 (200.00) ZONING FEES 25,000.00 32,414.79 35,000.00 40,000.00 5,000.00 BUILDING PERMITS 285,000.00 331,254.20 300,000.00 280,000.00 (20,000.00) REINSPECTION FEES 500.00 715.40 650.00 500.00 (150.00) FIRE PREVENTION CODE FEES 10,000.00 9,975.00 10,000.00 10,000.00 - EMS RESCUE BILLING FEES/SERVI 550,000.00 518,156.75 525,000.00 500,000.00 (25,000.00) LAND DISTURBING PERMITS 7,500.00 9,474.12 7,500.00 25,000.00 17,500.00 DILAPIDATED STRUCTURE REM FEE 5,500.00 6,680.28 6,500.00 5,500.00 (1,000.00) SOLAR SITING AGREEMENT PAYMENTS - - - - - FINES..COSTS.. INTEREST 60,000.00 75,151.26 65,000.00 70,000.00 5,000.00 DELINQUENT FINES - 60.00 - - - INTEREST ON BANK DEPOSITS 350,000.00 1,989,129.98 2,000,000.00 2,000,000.00 - RENT OF PROPERTY-COMMUNITY CENTER 30,000.00 39,702.50 40,500.00 31,000.00 (9,500.00) RENT OF PROPERTY 115,456.00 116,581.08 115,456.00 132,110.00 16,654.00 RENTAL-SHERIFF 7,500.00 6,875.00 7,500.00 7,500.00 - PROBATE WILLS 25,000.00 28,427.90 25,000.00 25,000.00 - SURPLUS FUNDS-TAX SALE - 2,500.00 - - - PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES 1 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES COMMONWEALTH ATTORNEY FEES 3,000.00 2,103.85 5,000.00 3,500.00 (1,500.00) FEES OF SHERIFF & DEPUTIES 4,500.00 3,963.92 4,000.00 5,000.00 1,000.00 SHERIFF'S EXTRA ASSIGNED DUTY 1,500.00 4,298.49 11,500.00 2,500.00 (9,000.00) TELEPHONE COMMISSIONS-JAIL 39,491.00 1,800.00 85,000.00 80,000.00 (5,000.00) RECYCLING 100.00 62,779.37 200.00 - (200.00) HEALTH DEPT REFUNDS - 210.50 - - - CANDIDATE ENTRY FEE/FINE - 103,627.57 - - - EXPENDITURE REFUNDS 325,000.00 16.00 385,000.00 385,000.00 - P.A. REFUNDS 20,000.00 1,700.00 160,000.00 35,000.00 (125,000.00) FEMA-STORM DAMAGE REIMBURSEMENT - 277,887.28 - - - SECURITY DEPOSITS-CCC - 153,885.13 5,000.00 4,200.00 (800.00) GIFTS & DON. - PROJECT LIFESA - 4,150.00 - - - DONATIONS-SHERIFF HALLOWEEN - 1,400.00 - - - DONATIONS-DARE PROGRAM - 9,750.00 - - - DONATIONS-K-9 - 4,000.00 - - - EXPENDITURE REFUNDS-SOLAR INSPECTIONS - 57,354.00 - - - MISCELLANEOUS 5,000.00 9,449.21 5,000.00 5,000.00 - TAX/SW REFUNDS - 139,372.17 - - - ADMINISTRATIVE FEES-WIB 21,000.00 36,176.38 45,000.00 48,636.00 3,636.00 RECOVERED COSTS - CITY OF DAN 50,000.00 110,174.26 100,000.00 100,000.00 - RECOVERED COSTS - SOCIAL SERV 75,000.00 86,438.52 88,000.00 85,000.00 (3,000.00) RECOVERED COSTS - HEALTH DEPT 55,000.00 65,024.68 57,000.00 60,000.00 3,000.00 MISC OVERPAYMENT-UNCLAIMED PROPERTY - 7,545.72 - - - REGIONAL AUTHORITY REVENUE 82,000.00 91,367.63 95,000.00 90,000.00 (5,000.00) RECOVERED COSTS-GATE FEES 45,000.00 49,626.00 45,000.00 45,000.00 - RECOVERED COSTS-SCHOOLS 6,500.00 4,178.22 4,000.00 7,200.00 3,200.00 RECOVERED COSTS-GENERAL ADMIN 264,374.00 264,374.38 272,305.00 280,475.00 8,170.00 RECOVERED COSTS-DEBT REPAYMEN 44,111.00 44,111.22 45,434.00 46,798.00 1,364.00 RECOVERED COSTS-B&G MAINT(PCS 22,738.00 22,737.46 23,420.00 24,122.00 702.00 RECOVERED COSTS-IDA 13,564.00 16,176.50 13,564.00 13,564.00 - RECOVERED COSTS-AFTER SCHOOL 55,000.00 55,000.00 MOTOR VEHICLE CARRIER'S TAX 85,000.00 93,190.49 93,000.00 100,000.00 7,000.00 MOBILE HOME TITLING TAXES 150,000.00 128,145.83 170,000.00 200,000.00 30,000.00 MOTOR VEHICLE RENTAL TAX 5,000.00 3,709.31 4,000.00 20,000.00 16,000.00 MOPED/ATV SALES TAX 4,500.00 5,039.39 5,500.00 5,000.00 (500.00) PEER TO PEER VEHICLE TAX - 245.71 - 500.00 500.00 SHARED EXPENSE - COMM ATTORNE 698,433.00 648,680.37 780,391.00 815,296.00 34,905.00 SHARED EXPENSE - SHERIFF'S OF 5,539,429.00 5,300,649.10 5,821,633.00 6,063,485.00 241,852.00 SHARED EXPENSE-SCHOOL RES OFF 130,000.00 94,226.48 130,000.00 150,000.00 20,000.00 SHARED EXPENSE-SHERIFF TDO/EC 20,000.00 20,000.00 SHARED EXPENSE-SHERIFF TELEPHONE - 35,529.00 - - - JAIL BLOCK GRANT 190,000.00 155,912.12 182,502.00 170,000.00 (12,502.00) SHARED EXPENSE - COMM OF REVE 211,658.00 220,750.17 238,418.00 259,431.00 21,013.00 PPTRA - STATE SHARE - 2010 4,139,277.00 4,139,276.63 4,139,277.00 4,139,277.00 - SHARED EXPENSE - TREASURER 226,200.00 255,944.12 298,905.00 315,502.00 16,597.00 SHARED EXPENSE - REGISTRAR 80,000.00 141,681.00 90,000.00 95,000.00 5,000.00 SHARED EXPENSE-CIRCUIT CLERK 535,898.00 562,269.25 572,604.00 598,437.00 25,833.00 SHARED EXPENSE - CIRCUIT COUR 50,000.00 58,667.00 70,000.00 75,000.00 5,000.00 CSA-SALARY REIMBURSEMENT 13,405.00 13,405.00 13,405.00 13,405.00 - COMPREHENSIVE SERVICES ACT 5,000,000.00 4,900,350.78 5,000,000.00 6,000,000.00 1,000,000.00 CPMB MISC REVENUE/CO-PAY - 405.00 - - - PITTS SOIL & WATER CONSERVATI 129,053.00 155,121.87 167,020.00 168,435.00 1,415.00 INSURANCE RECOVERIES 10,000.00 92,420.01 23,790.00 35,000.00 11,210.00 UNAPPROP SURPLUS/CARRYOVERS/ARPA - - - - - TRANSFERS FROM OTHER FUNDS 2,102,000.00 14,014,818.58 102,000.00 100,000.00 (2,000.00) TOTAL GENERAL FUND 79,661,570.00 99,484,116.08 87,759,483.00 92,630,721.00 4,871,238.00 2 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES VPA FUND (SOCIAL SERVICES) EXPENDITURE REFUNDS - 1,652.86 - - - PUBLIC ASSISTANCE-STATE 2,086,816.00 1,577,244.51 2,143,596.00 2,665,903.00 522,307.00 MISC RECEIPTS (VPA FUND)- - - - - PUBLIC ASSISTANCE - FEDERAL 2,824,283.00 3,007,141.66 2,818,545.00 3,308,581.00 490,036.00 SPECIAL FUNDS-FEDERAL 40,616.39 TRANSFERS FROM OTHER FUNDS 931,923.00 931,923.00 880,881.00 1,000,000.00 119,119.00 TOTAL VPA FUND 5,843,022.00 5,558,578.42 5,843,022.00 6,974,484.00 1,131,462.00 SCHOOL FUND: INTEREST - - - - STATE SALES TAX 11,663,401.00 11,067,102.86 10,977,282.00 10,725,054.00 (252,228.00) SCHOOL FUNDS - REGULAR 65,084,530.00 85,271,390.63 66,113,295.00 75,137,290.00 9,023,995.00 SCHOOL MISC RECEIPTS 1,028,567.00 6,663,700.91 1,028,567.00 1,035,293.00 6,726.00 FEDERAL FUNDS 21,954,582.00 - 12,864,699.00 12,052,640.00 (812,059.00) TITLE I - 2,833,757.54 - - - TITLE VI - - - - - NAT'L SCHOOL LUNCH PROGRAM - 6,007,597.64 - - - TITLE VI-B FLOW THROUGH - 2,307,478.81 - - TITLE II - 420,059.91 - - - OTHER FEDERAL PROGRAMS - 276,960.42 - - - TRANSFERS FROM OTHER FUNDS 22,096,356.00 31,693,796.30 24,631,995.00 26,370,554.00 1,738,559.00 SCHOOL CAFETERIA RECEIPTS 5,997,652.00 6,757,879.83 6,478,000.00 7,150,225.00 672,225.00 TOTAL SCHOOL FUND 127,825,088.00 153,299,724.85 122,093,838.00 132,471,056.00 10,377,218.00 STATE REST. SEIZURE - SHERIFF: INTEREST 300.00 171.99 300.00 300.00 - GOV DEALS/SURPLUS REVENUE - 7,611.00 ST REST SEIZURE FUNDS - 2,494.90 - - - UNAPPROP SURPLUS 49,700.00 - 49,700.00 49,700.00 - TOTAL ST REST SEIZ - SHERIFF 50,000.00 10,277.89 50,000.00 50,000.00 - FED REST. SEIZURE - SHERIFF:- FED REST. SEIZURE FUNDS - 5,096.27 - - - UNAPPROP SURPLUS 80,000.00 - 80,000.00 80,000.00 - TRANSFERS FROM OTHER FUNDS 23,385.81 TOTAL FED REST SEIZ - SHERIFF 80,000.00 28,482.08 80,000.00 80,000.00 - STATE REST. SEIZURE - CWA: ST RESTRICTED SEIZURE FUND 641.55 UNAPPROP/CARRYOVER FUNDS 10,000.00 - 11,995.00 5,000.00 (6,995.00) 3 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES TRANSFERS FROM OTHER FUNDS 1,995.00 10,000.00 2,636.55 11,995.00 5,000.00 (6,995.00) FED REST. SEIZURE - CWA: FED REST. SEIZURE FUNDS-CWA 5,000.00 - 5,000.00 5,000.00 - TOTAL PET CENTER EXPENSE FUND 102,900.00 135,786.04 102,700.00 103,700.00 1,000.00 GRANTS: DCJS - VICTIM WITNESS-STATE 33,612.00 23,922.22 32,694.00 51,167.00 18,473.00 DCJS - VICTIM WITNESS-FEDERAL 78,429.00 52,247.77 69,466.00 101,077.00 31,611.00 VA. JUVENILE COMM CRIME 41,765.00 31,323.00 41,765.00 41,765.00 - RECORDS PRESERVATION GRANT 9,500.00 82,944.00 9,500.00 9,500.00 - DUI SELECT ENFORCEMENT - - - - - DMV-SELECTIVE ENFORCEMENT-POLICE TRAFFIC 28,600.00 5,155.10 14,300.00 34,700.00 20,400.00 DMV-OCCUPANT PROTECTION GRANT - - - - - CITAC 10,000.00 360.00 10,000.00 - (10,000.00) BJA-BULLETPROOF VEST PARTNER 23,600.00 12,244.40 23,600.00 23,600.00 - PSAP WIRELESS - E911 213,337.00 268,968.03 213,337.00 213,337.00 - NEXT GEN 911 - 174,416.20 DCJS-SRO ENHANCEMENT GRANT 433,723.00 524,524.00 512,117.00 512,117.00 - DCJS-EQUIPMENT GRANT - 151,077.92 VIRGINIA FIRE PROGRAM GRANT 227,454.00 255,253.00 255,253.00 290,542.00 35,289.00 FOUR FOR LIFE - EMS 67,749.00 67,269.28 67,269.00 66,928.00 (341.00) RSAF-ALS/BLS GRANT - 13,281.10 - - - VDEM-LP GENERATORS-STATE - - - - - VA EMERGENCY MANAGEMENT 22,803.00 22,803.00 22,803.00 24,803.00 2,000.00 PSAP-WIRELESS EDUCATION PRGM 4,000.00 2,803.73 4,000.00 4,000.00 - VDEM/FEMA-RINGGOLD RAIL TRAIL GRANT - 1,179,610.35 - - - PSAP-E911 STAFFING RECONI - 47,500.00 - - - STATE LIBRARY GRANTS 206,806.00 243,197.22 243,073.00 255,028.00 11,955.00 LIBRARY OF VIRGINIA-ARPA - - - - - JOHN HENRY ELDRED, JR FOUNDATION - - - - - IPR - CLARKSTOWN - - - - - CDBG-GUNN GARLAND RD PLANNING GRANT - CDBG-SMALL BUSINESS RECOVERY GRANT - - - - - LITTER CONTROL GRANTS 30,522.00 13,543.03 13,543.00 13,543.00 - CHERRYSTONE & ROARING FORK DAM - - - - - CHERRYSTONE CREEK 1 REHABILITATION - 241,488.00 - - - CHERRYSTONE CREEK 2A WATERSHED - 293,703.00 - - - VIRGINIA IS FOR LOVERS - - - - - FOREST SUSTAINABILITY GRANT - - - - - DRF-RECREATIOM MASTER PLAN - 25,000.00 - - - DRF-FIRE/RESCUE STUDY 20,000.00 COMMUNITY FOUNDATION-PET CENT - 5,367.81 - - - PETCO FOUNDATION GRANT - 12,000.00 - - - BISSELL PET FOUNDATION GRANT - 5,290.00 - - - GREATER KANSAS CITY COMMUNITY GRANT - - - - - BEST FRIENDS ANIMAL SOCIETY - - - - - NATIONAL OPIOID SETTLEMENT 75,820.00 269,787.51 83,402.00 91,742.00 8,340.00 EXPENDITURE REFUNDS - 5,364.04 - - - TRANSFERS FROM OTHER FUNDS 11,325.00 685,348.86 - - - TOTAL - GRANTS 1,519,045.00 4,735,792.57 1,616,122.00 1,733,849.00 117,727.00 4 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES WORKFORCE INVESTMENT BOARD RENT OF PROPERTY - 287,637.16 - - - EXPENDITURE REFUNDS - 2,146.41 - - - WIA ADMINISTRATIVE 188,263.00 191,540.01 188,613.00 134,129.00 (54,484.00) UNRESTRICTED NON-WOIA 7,849.00 5,000.00 14,856.00 37,237.00 22,381.00 RSVP GRANT - 900.00 - - - WIA DISLOCATED WORKERS 316,087.00 256,964.31 300,511.00 358,961.00 58,450.00 WIA ADULT PROGRAM 828,308.00 758,668.78 712,175.00 662,677.00 (49,498.00) WIA-YOUTH: OUT OF SCHOOL 700,015.00 564,973.92 606,635.00 643,778.00 37,143.00 WIA YOUTH: IN SCHOOL 194,659.00 99,746.37 170,071.00 168,267.00 (1,804.00) WORKFORCE INNOVATION FUND GRANT - 110,255.41 - - - TANF EMPLOYMENT GRANT - 150,340.01 - - - HARVEST FOUNDATION GRANT - 187,500.00 - - - CAREER NDWG - 25,664.74 - - - HRSA GRANT - 43,217.32 - - - GUIDED CAREER EXPLORATION GRANT - - - - - YOUTHBUILD GRANT 282,930.58 TANF GRANT BEN-22-099 UNIT 65,046.91 VCCS SOFT SKILLS GRANT 57,504.49 TANF GRANT UWAY NEW BEN-24 31,835.02 GUIDED CAREER EXPLORATION GRANT 280,000.00 SUMMER YOUTH INTERN PROGRAM GRANT-PITTS CTY - 59,043.00 - - - SUMMER YOUTH INTERN PROGRAM GRANT-DANVILLE - 113,429.77 - - - PROJECT IMAGINE - 43,200.00 - - - TOTAL - WORKFORCE INVESTMENT BOARD 2,235,181.00 3,617,544.21 1,992,861.00 2,005,049.00 12,188.00 LAW LIBRARY - LAW LIBRARY FEES 23,000.00 15,750.60 23,000.00 23,000.00 - - LIBRARY GIFTS FUND - COPIER FEES 3,000.00 15,351.19 3,000.00 3,000.00 - LIBRARY FINES-LOST BOOKS 5,000.00 5,728.96 5,000.00 5,000.00 - EXPENDITURE REFUNDS - - - - - CHARGES FOR FAX MACHINE - 3,637.50 - - - GIFTS & DONATIONS 12,000.00 901.77 12,000.00 12,000.00 - UNAPPROPRIATED SURPLUS/CARRYOVERS - - - - - TOTAL - LIBRARY GIFTS FUND 20,000.00 25,619.42 20,000.00 20,000.00 - CAPITAL IMPROVEMENTS FUND EXPENDITURE REFUNDS - - - - - LEASE REVENUE BOND ISSUE 3,251,731.00 3,251,731.00 TRANSFER FROM GENERAL FUND 616,000.00 1,229,876.61 2,993,366.00 1,264,000.00 (1,729,366.00) TOTAL - CAPITAL IMPROVEMENTS FUND 616,000.00 1,229,876.61 2,993,366.00 4,515,731.00 1,522,365.00 JAIL INMATE MANAGEMENT FUND INTEREST 61.90 HOUSING FEE - INMATES 30,000.00 24,171.38 30,000.00 30,000.00 - SOCIAL SECURITY BOUNTY 2,000.00 4,100.00 2,000.00 2,000.00 - MEDICAL CO-PAY REVENUE 10,600.00 15,288.28 10,600.00 10,600.00 - CANTEEN COMMISSIONS 20,000.00 29,061.68 20,000.00 20,000.00 - TOTAL - JAIL INMATE MANAGEMENT FUND 62,600.00 72,683.24 62,600.00 62,600.00 - 5 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES COURTHOUSE MAINTENANCE FUND COURTHOUSE - 12,683.41 - - - TRANSFERS FROM OTHER FUNDS 25,000.00 25,000.00 25,000.00 25,000.00 - TOTAL - COURTHOUSE MAINT FUND 25,000.00 37,683.41 25,000.00 25,000.00 - COURTHOUSE SECURITY FUND COURTHOUSE SECURITY FUNDS - 89,868.23 - - - TOTAL - COURTHOUSE SECURITY FUND - 89,868.23 - - - INDUSTRIAL DEVELOPMENT (LOCAL) EXPENDITURE REFUNDS - - - - - DRF-REGIONAL ECONOMIC DEVELOPMENT FUNDS - - - - - TOBACCO COMMISSION FUNDS - - - - VA BROWNFIELD/EC REDEV ASSESSMENT - 113,623.10 - - - BERRY HILL WATER/SEWER LINE - TRANSFER FROM GENERAL FUND 612,500.00 612,500.00 727,500.00 727,500.00 - TOTAL - INDUSTRIAL DEVELOPMENT (LOCAL)612,500.00 726,123.10 727,500.00 727,500.00 - TOTAL-BOND FUND-SCHOOLS 1% SALES TAX - - 3,500,000.00 4,000,000.00 500,000.00 PCSA-WATER/SEWER ENTERPRISE FUND PENALTIES 25,000.00 26,934.53 25,000.00 25,000.00 - INTEREST 9,000.00 80,973.48 50,000.00 65,000.00 15,000.00 SALE OF ASSETS-GRETNA 25,000.00 25,000.00 25,000.00 25,000.00 - WATER CHARGES 2,857,000.00 2,279,175.87 2,800,000.00 2,700,000.00 (100,000.00) SEWER FEES 1,859,000.00 1,235,583.40 1,715,000.00 1,668,000.00 (47,000.00) WATER CONNECTION FEES 15,000.00 41,038.35 25,000.00 45,000.00 20,000.00 SEWER CONNECTION FEES 10,000.00 13,812.84 8,000.00 10,000.00 2,000.00 ACCOUNT PROCESSING FEES 1,500.00 2,560.00 2,500.00 2,000.00 (500.00) RECONNECTION FEES 10,000.00 11,019.24 10,000.00 10,000.00 - SERVICE CALL FEE - 130.00 - - - EXPENDITURE REFUNDS - 8,329.20 - - - MISCELLANEOUS - 35,978.33 - - - OVERPAYMENTS-NOT REFUNDED - 44,714.42 - - - VDH PLANNING GRANT-GRIT RD - - - - - EDA PUBLIC WATER GRANT - - - - - VDH-ARPA-WOODROAM - 69,122.36 - - - VDH-ROBIN COURT WATER EXT - - - - - TOTAL-PCSA-WATER/SEWER FUND 4,811,500.00 3,874,372.02 4,660,500.00 4,550,000.00 (110,500.00) 6 SOURCE OF REVENUES 2024 ADOPTED REVENUES 2024 YEAR-END REVENUES 2025 ADOPTED REVENUES 2026 PROPOSED REVENUES DIFFERENCE OF 2025 REVENUES TO 2026 REVENUES PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY REVENUES SOLID WASTE ENTERPRISE FUND PENALTIES 42,000.00 44,999.20 42,000.00 42,000.00 - INTEREST 30,000.00 42,881.52 35,000.00 40,000.00 5,000.00 SOLID WASTE ENFORCEMENT FINES 5,000.00 - - - - INTEREST OF INVESTMENTS - 53,995.49 - - - RECYCLING 10,000.00 13,741.50 12,000.00 7,000.00 (5,000.00) SOLID WASTE FEES 3,100,000.00 3,235,634.05 3,100,000.00 3,175,000.00 75,000.00 SOLID WASTE HOUSEHOLD FEE 3,180,000.00 3,129,777.32 3,180,000.00 3,215,576.00 35,576.00 SOLID WASTE HOUSEHOLD FEE-DEL 125,000.00 169,499.75 125,000.00 200,000.00 75,000.00 SOLID WASTE FEES-OUT OF COUNTY - 500.00 - - - EXPENDITURE REFUNDS 25,000.00 102,656.50 25,000.00 25,000.00 - LAND OPTION 10,000.00 2,500.00 10,000.00 - (10,000.00) MISC OVERPAYMENTS-NOT REFUNDE - 2.00 - - - UNAPPROP SURPLUS/CARRYOVER 2,000,000.00 - - - - TRANSFERS FROM OTHER FUNDS - - - - - TOTAL-SOLID WASTE ENTERPRISE FUND 8,527,000.00 6,796,187.33 6,529,000.00 6,704,576.00 175,576.00 RESCUE BILLING ENTERPRISE FUND*887,015.00 918,855.26 890,900.00 887,500.00 (3,400.00) TOTAL - ALL FUNDS 232,916,421.00 280,657,321.36 238,986,887.00 257,574,766.00 18,587,879.00 7 2024 2025 2025 ADJUSTED 2026 2026 % DEPARTMENT YEAR END ADOPTED BUDGET THRU 12/31 PROPOSED BUDGET DIFFERENCE INC(DEC) GENERAL FUND: Board of Supervisors 205,814.27 226,348.00 226,348.00 253,877.00 27,529.00 13.38% County Administrator 958,861.21 1,043,059.00 1,043,059.00 1,108,989.00 65,930.00 6.88% Legal Services 398,737.99 389,830.00 389,970.12 373,571.00 (16,259.00) -4.08% Human Resources 184,966.14 229,951.00 229,951.00 273,178.00 43,227.00 23.37% Independent Audit 120,177.54 136,000.00 139,750.00 136,000.00 - 0.00% Commissioner of Revenue 733,616.70 856,248.00 865,732.10 932,610.00 76,362.00 10.41% Reassessment 713,864.91 100,000.00 100,000.00 0.00 (100,000.00) -14.01% Treasurer 999,454.03 1,071,214.00 1,071,214.00 1,129,476.00 58,262.00 5.83% Finance 877,989.86 943,129.00 943,129.00 874,348.00 (68,781.00) -7.83% Information Technology 619,093.34 670,062.00 763,879.08 741,117.00 71,055.00 11.48% Information Management 739,228.24 950,482.00 950,482.00 1,035,462.00 84,980.00 11.50% Electoral Board/Registrar 594,439.89 736,350.00 736,350.00 813,281.00 76,931.00 12.94% Circuit Court 207,657.68 203,795.00 203,795.00 203,529.00 (266.00) -0.13% General District Court 10,944.64 11,706.00 14,361.00 11,706.00 - 0.00% Magistrate 1,913.52 4,750.00 4,750.00 4,750.00 - 0.00% Juvenile & Domestic Rel. Court 13,105.86 29,100.00 29,100.00 29,100.00 - 0.00% Clerk of Court 977,617.65 946,222.00 973,465.20 1,053,427.00 107,205.00 10.97% Commissioner of Accounts 1,580.05 2,150.00 2,150.00 2,150.00 - 0.00% Commonwealth's Attorney 869,698.33 1,328,360.00 1,363,360.00 1,297,690.00 (30,670.00) -3.53% Sheriff's Department 8,917,274.65 9,775,498.00 10,531,149.88 10,686,267.00 910,769.00 10.21% Public Safety-Career 3,509,790.87 2,890,568.00 3,076,490.16 3,446,002.00 555,434.00 15.83% Public Safety-Volunteer 1,204,223.81 2,467,192.00 2,489,418.89 2,739,490.00 272,298.00 22.61% Corrections & Detention 5,395,509.90 6,181,782.00 6,396,456.65 6,492,395.00 310,613.00 5.76% Court Services Unit - J&D Court 360,368.56 394,000.00 394,000.00 474,525.00 80,525.00 22.35% Building Inspections 288,896.76 416,011.00 416,454.19 459,945.00 43,934.00 15.21% Animal Control 278,543.45 346,169.00 359,215.59 350,260.00 4,091.00 1.47% Pet Center 1,013,252.02 1,036,517.00 1,039,579.07 1,100,049.00 63,532.00 6.27% Medical Examiner 4,660.00 7,000.00 7,000.00 10,000.00 3,000.00 64.38% E-911 Telephone System 1,567,188.61 1,854,349.00 1,854,349.00 1,952,928.00 98,579.00 6.29% Building & Grounds 1,085,663.15 1,223,574.00 1,227,273.79 1,259,020.00 35,446.00 3.26% Public Health 409,206.00 552,000.00 552,000.00 467,000.00 (85,000.00) -20.77% Mental Health 628,836.00 741,030.00 741,030.00 818,530.00 77,500.00 12.32% CSA 6,971,778.01 6,733,590.00 7,321,682.23 8,348,791.00 1,615,201.00 23.17% DCC - Contributions 11,340.00 11,340.00 11,340.00 14,040.00 2,700.00 23.81% Recreation 412,824.14 608,362.00 592,133.33 706,037.00 97,675.00 23.66% State Forestry Contribution 34,374.60 35,000.00 35,000.00 35,000.00 - 0.00% Library 1,714,208.60 1,958,095.00 1,960,026.23 2,008,398.00 50,303.00 2.93% Planning Commission 21,314.76 30,415.00 30,415.00 30,415.00 - 0.00% Community Contributions 337,860.66 328,170.00 372,390.65 312,640.00 (15,530.00) -4.60% Community Development 649,131.61 642,170.00 851,248.45 749,899.00 107,729.00 16.60% Soil & Water Conservation 159,587.07 151,087.00 151,212.15 168,435.00 17,348.00 10.87% Economic Development 392,478.28 392,214.00 392,775.15 416,295.00 24,081.00 6.14% Industrial Development Authority 13,241.36 13,564.00 13,564.00 13,564.00 - 0.00% VPI Extension 179,404.28 196,014.00 196,014.00 200,098.00 4,084.00 2.28% Transfer to Other Funds 55,380.81 30,000.00 30,000.00 30,000.00 - 0.00% Social Services Department Transfer 931,923.00 880,881.00 988,041.00 1,000,000.00 119,119.00 12.78% PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES 1 2024 2025 2025 ADJUSTED 2026 2026 % DEPARTMENT YEAR END ADOPTED BUDGET THRU 12/31 PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES School Board Transfer 31,693,796.30 24,631,995.00 38,469,970.31 26,370,554.00 1,738,559.00 5.49% Grants Fund Transfer 685,348.86 - 99,648.53 - - Capital Improvements Fund Transfer 1,229,876.61 2,993,366.00 4,153,366.00 1,264,000.00 (1,729,366.00) -140.61% Economic Development Fund Transfer 612,500.00 727,500.00 727,500.00 727,500.00 - 0.00% Landfill Fund Transfer - - - - - Non-Departmental-Includes Misc Refunds 288,431.86 1,179,725.00 3,124,191.84 1,252,834.00 73,109.00 25.35% Debt & Interest Services - County 8,454,462.57 8,451,549.00 8,483,049.00 8,451,549.00 - 0.00% TOTAL - GENERAL FUND 88,741,439.01 87,759,483.00 107,138,830.59 92,630,721.00 4,871,238.00 5.49% VPA FUND (SOCIAL SERVICES): Social Services Administration 4,438,720.91 4,848,198.00 4,955,358.00 5,727,411.00 879,213.00 19.81% Public Assistance 990,608.99 994,824.00 994,824.00 1,247,073.00 252,249.00 25.46% Transfers 129,226.86 - - - - 0.00% TOTAL - VPA FUND 5,558,556.76 5,843,022.00 5,950,182.00 6,974,484.00 1,131,462.00 20.36% AMERICAN RESCUE PLAN ACT 41,208.81 - 571,094.16 - - SCHOOL OPERATING FUND: Instruction 80,340,391.25 80,321,234.00 89,726,335.10 86,818,561.00 6,497,327.00 General Adm & Support 4,591,635.64 5,321,706.00 5,078,786.00 5,236,914.00 (84,792.00) Pupil Transportation Services 7,843,479.00 7,234,817.00 7,909,547.13 8,469,433.00 1,234,616.00 Operation and Maintenance Services 13,994,524.41 10,848,945.00 15,274,081.24 12,609,451.00 1,760,506.00 Non-Instructional Operations 6,631,666.09 6,459,744.00 6,333,812.00 6,993,099.00 533,355.00 Facility 9,202,210.50 1,578,685.00 6,485,608.31 1,387,022.00 (191,663.00) Technology 7,047,039.88 3,850,707.00 5,011,283.53 3,806,351.00 (44,356.00) Transfers/Contingency 16,890,898.25 - - - - Cafeteria 7,443,056.36 6,478,000.00 6,478,000.00 7,150,225.00 672,225.00 TOTAL - SCHOOL OPERATING FUND 153,984,901.38 122,093,838.00 142,297,453.31 132,471,056.00 10,377,218.00 TOTAL-CAFETERIA RECEIPTS FUND 502,342.95 - - - - TOTAL-SCHOOL BUS LEASES 642,579.20 - - - - TOTAL BEUTIFICATION FUND 7,773.40 - 74,701.01 - - TOTAL - STATE RESTRICTED SEIZURE FUND 37,284.20 50,000.00 50,000.00 50,000.00 - TOTAL - FED. RESTRICTED SEIZURE FUND 6,450.00 80,000.00 80,000.00 80,000.00 - TOTAL - ST. RESTRICTED SEIZURE FUND-CWA 4,074.63 11,995.00 11,995.00 5,000.00 (6,995.00) TOTAL - FED RESTRICTED SEIZURE FUND-CWA 2,918.03 5,000.00 5,000.00 5,000.00 - TOTAL-PET CENTER EXPENSE FUND 107,984.78 102,700.00 119,524.40 103,700.00 1,000.00 GRANTS: Victim Witness-State 41,353.13 32,694.00 56,082.00 51,167.00 18,473.00 2 2024 2025 2025 ADJUSTED 2026 2026 % DEPARTMENT YEAR END ADOPTED BUDGET THRU 12/31 PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES Victim Witness-Federal 87,875.20 69,466.00 90,102.00 101,077.00 31,611.00 DCJS-Witness Protection Grant - - 25,000.00 - - Court Services Grant 40,603.50 41,765.00 73,088.00 41,765.00 - Records Preservation 82,944.00 9,500.00 9,500.00 9,500.00 - DUI Select Enforcement - - - - - DMV-Selective Enforcement 9,681.08 14,300.00 34,700.00 34,700.00 20,400.00 DMV Occupant Grant - - - - - CITAC Grant 360.00 10,000.00 10,000.00 - (10,000.00) VA Rules Summer Camp 6,589.84 - 5,968.00 - - BJA-Bulletproof Vest Partner 3,186.40 23,600.00 31,325.00 23,600.00 - E911 Vita Equipment Grant - - - - - E911 Wireless Grant 213,337.00 213,337.00 213,337.00 213,337.00 - Next Gen 911 - - - - - DCJS-SRO Enhancement Grant 751,761.17 512,117.00 512,117.00 512,117.00 - DCJS-Equipment Grant 309,384.32 - 7,428.00 - - Just Grants-Equipment Grant 296,000.00 - - - - Local Law Enforcement Block Grant 393.00 - 1,201.00 - - VA Fire Program Grant 213,372.53 255,253.00 475,593.42 290,542.00 35,289.00 Four for Life - DMV 70,860.38 67,269.00 69,636.30 66,928.00 (341.00) Colonial Pipeline-Hazmet Supplies - - 4,808.44 - - MVP Grant - - 565.62 - - William Pipeline COVID Grant - - - - - VA Emergency Management 22,892.00 22,803.00 28,554.73 24,803.00 2,000.00 PSAP-Wireless Education Program 3,981.84 4,000.00 4,000.00 4,000.00 - VDEM/FEMA-Ringgold Rail Trail Grant 66,863.97 - 3,065,296.51 - - PSAP-E911 Staff Regonition Grant 48,750.00 - - - - State Library Grants 243,197.22 243,073.00 260,777.00 255,028.00 11,955.00 Eldred/Kyle Foundation Grant-Library - - 1,524.63 - - Pitts County PUB Library Gretna DOE - - 160,000.00 - - Litter Control Grant 7,008.60 13,543.00 54,498.95 13,543.00 - J.T. Minnie Maude-Rescue Equipment - - 15,000.00 - - Cherrystone Creek 1 Rehabiliation 275,243.00 - 310,740.00 - - Cherrystone Creek 2A Watershed Rehabilitation 351,329.00 - 199,769.15 - - VA Outdoors Foundation-Wayside 3,659.06 - - - - DRF-County Administrator Search - - 25,000.00 - - Forest Sustainability Grant 23,971.55 - - - - DRF-Recreation Master Plan 19,389.95 - 60,610.05 - - DRF-Fire/Rescue Study 5,000.00 - 20,000.00 - - DRF-After School Program Grant - - 25,000.00 - - VA Tourism ARPA - - - - - Community Foundation-Spay/Neuter 4,324.00 - 7,864.81 - - Roper Foundation Grant 2,000.00 - 4,000.00 - - PETCO Foundation Grant - - 12,000.00 - - Bissell Pet Foundation Grant 7,409.34 - 11,850.04 - - Greater Good Org Grant 1,834.92 - 682.39 - - Greater Kansas City Community Foundation - - 1,000.00 - - Opiod Settlement Fund Grant 75,820.00 83,402.00 83,402.00 91,742.00 8,340.00 TOTAL - GRANTS 3,290,376.00 1,616,122.00 5,972,022.04 1,733,849.00 117,727.00 WIA Administrative Expenses 167,321.97 188,613.00 188,613.00 134,129.00 (54,484.00) Unrestricted Non-WIOA 47,385.71 14,856.00 46,148.44 37,237.00 22,381.00 RSVP Grant 324.00 - 22,652.45 - - WIA Dislocated Worker Program 203,792.13 300,511.00 300,511.00 358,961.00 58,450.00 3 2024 2025 2025 ADJUSTED 2026 2026 % DEPARTMENT YEAR END ADOPTED BUDGET THRU 12/31 PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES WIA Adult Program 670,756.96 712,175.00 712,175.00 662,677.00 (49,498.00) WIA Youth: Out of School 610,088.56 606,635.00 606,635.00 643,778.00 37,143.00 WIA Youth: In School 95,970.79 170,071.00 170,071.00 168,267.00 (1,804.00) Workforce Innovation Fund 100,778.25 - - - - TANF Employment Grant 123,014.34 - 3,186.39 - - Harvest Foundation Grant 124,925.88 - - - - Career NDWG 17,627.88 - - - - HRSA Grant 24,487.49 - 53,600.24 - - Career Guilding Exploration 39,740.76 - - - - Youthbuild Grant 268,639.26 - 1,221,454.72 - - TANF BEN-22-099 with United Way 64,821.06 - - - - VCCS Soft Skills Grant 72,575.65 - 77,424.35 - - Youth Build Harvest Match 9,765.13 - 177,734.87 - - TANF Grant UWAY BEN 24-002-17 55,731.25 - 215,607.36 - - Guided Career Exploration-Martinsville - - 559,000.00 - - TARE Grant - - 5,000.00 - - TANF Workforce - - 159,836.25 - - Summer Youth Intern Program-Pittsylvania 63,161.48 - - - - Summer Youth Intern Program-Danville 127,120.72 - - - - Project Imagine 43,640.00 - 102,946.00 - - TOTAL - WORKFORCE INVESTMENT BOARD 2,931,669.27 1,992,861.00 4,622,596.07 2,005,049.00 12,188.00 TOTAL - LAW LIBRARY 11,765.00 23,000.00 23,000.00 23,000.00 - TOTAL - LIBRARY GIFTS FUND 74,069.77 20,000.00 20,000.00 20,000.00 - CAPITAL OUTLAY: Computer 286,554.33 136,547.00 170,769.50 - (136,547.00) Building & Grounds 229,004.94 340,000.00 2,083,234.40 - (340,000.00) Fire & Rescue-Career 332,537.26 335,000.00 518,223.73 121,500.00 (213,500.00) Fire & Rescue-Volunteer - 935,000.00 1,532,361.34 1,127,500.00 192,500.00 Community & Industrial Development 1,029,492.06 1,231,819.00 7,811,142.34 - (1,231,819.00) E911-Capital Outlay - - - 3,251,731.00 3,251,731.00 Recreation 323,749.94 15,000.00 59,100.00 15,000.00 - TOTAL - CAPITAL OUTLAY 2,201,338.53 2,993,366.00 12,174,831.31 4,515,731.00 1,522,365.00 TOTAL - JAIL INMATE MANAGEMENT 30,364.51 62,600.00 62,600.00 62,600.00 - COURTHOUSE MAINTENANCE FUND 32,493.56 25,000.00 25,000.00 25,000.00 - COURTHOUSE SECURITY FUND 39,429.05 - - - - INDUSTRIAL DEVELOPMENT FUND (LOCAL) Industrial Development 941,972.78 727,500.00 2,079,400.53 727,500.00 - Hurt-Klopman Mills Water & Sewer - - 5,807.84 - - VBSRP Grant - - 6,400.00 - - SVMP Park - - 150,000.00 - - 4 2024 2025 2025 ADJUSTED 2026 2026 % DEPARTMENT YEAR END ADOPTED BUDGET THRU 12/31 PROPOSED BUDGET DIFFERENCE INC(DEC) PITTSYLVANIA COUNTY BOARD OF SUPERVISORS BUDGET SUMMARY EXPENDITURES VA Brownfield-Towns 113,623.10 - 274,080.17 - - SVMP Lot 2 Sitre Grading-PC - - 4,370,153.00 - - TOTAL - INDUSTRIAL DEVELOPMENT FUND (LOCAL)1,055,595.88 727,500.00 6,885,841.54 727,500.00 - TOTAL-INDUSTRIAL DEVELOPMENT FUND (CYLICAL)770,775.00 - 200,000.00 - - TOTAL-BOND FUND-SCHOOLS 1% SALES TAX 1,223,983.00 3,500,000.00 3,500,000.00 4,000,000.00 500,000.00 PCSA-WATER/SEWER PCSA-Water Department 2,150,396.76 2,697,914.00 2,702,719.50 2,600,128.00 (97,786.00) PCSA-Sewer Department 1,111,938.96 1,693,595.00 1,693,595.00 1,629,758.00 (63,837.00) Water-Capital Outlay 654,445.16 262,344.00 2,054,785.21 265,824.00 3,480.00 Sewer-Capital Outlay 150,110.00 6,647.00 2,695,266.00 54,290.00 47,643.00 TOTAL - PCSA-WATER/SEWER 4,066,890.88 4,660,500.00 9,146,365.71 4,550,000.00 (110,500.00) SOLID WASTE ENTERPRISE FUND Solid Waste Collections 2,863,379.12 3,072,226.00 3,072,226.00 3,186,484.00 114,258.00 Solid Waste Disposal 2,050,731.27 2,104,795.00 2,104,795.00 2,229,677.00 124,882.00 Refunds 1,015.68 25,000.00 25,000.00 25,000.00 - Solid Waste-Capital Outlay 490,613.24 260,000.00 1,345,373.42 230,000.00 (30,000.00) Landfill-Capital Outlay 1,481,281.58 150,000.00 1,467,381.19 118,000.00 (32,000.00) Lease Revenue Bonds-Tax Exempt 452,170.97 0 594,906.56 0 - Debt & Interest Services 917,254.41 916,979.00 916,979.00 915,415.00 (1,564.00) Transfers to Other Funds-General Fund - TOTAL - SOLID WASTE ENTERPRISE FUND 8,256,446.27 6,529,000.00 9,526,661.17 6,704,576.00 175,576.00 RESCUE BILLING ENTERPRISE FUND Refunds 2,281.76 2,500.00 2,500.00 2,500.00 - Credit Card Fees 2,037.72 1,400.00 1,400.00 2,000.00 600.00 Third Party Billing Management Fee 50,280.27 49,000.00 49,000.00 45,000.00 (4,000.00) Blairs VFD Distribution 213,660.50 205,000.00 205,000.00 205,000.00 - Cool Branch VFD Distribution 93,023.08 100,000.00 100,000.00 100,000.00 - Callands VFD Distribution 37,531.44 33,000.00 33,000.00 33,000.00 - PC Public Safety Distribution 518,156.75 500,000.00 500,000.00 500,000.00 - Transfers to Other Funds - - - - - TOTAL - RESCUE BILLING ENTERPRISE FUND 916,971.52 890,900.00 890,900.00 887,500.00 (3,400.00) TOTAL - ALL FUNDS 274,539,681.39 238,986,887.00 309,348,598.31 257,574,766.00 18,587,879.00 0.26 5 5.b. BOARD OF SUPERVISORS EXECUTIVE SUMMARY Action Item Agenda Title: FY 26 County Budget Public Hearing Advertisement Authorization Recommendation Staff Contact(s): Kim VanDerHyde Agenda Date: April 15, 2025 Item Number: 5.b. Attachment(s): None Reviewed By: SUMMARY Following the presentation of the FY 26 County Budget to the Board, per the Virginia Code, said Budget can be legally authorized to be advertised for a Public Hearing on May 13, 2025, at 7:00 PM. FINANCIAL IMPACT AND FUNDING SOURCE: Not applicable. RECOMMENDATION: County Staff recommends the Board authorize the advertisement of the FY 26 County Budget as presented. MOTION: "I make a Motion authorizing advertisement of the FY 26 County Budget as presented."