2020-07-03 Budget - FY2020 Presented: April 4, 2019
Adopted: April 4, 2019
Revised: July 21, 2020
RESOLUTION 2020-07-03
To Update Original RESOLUTION 2019-04-01
VIRGINIA: At the regular meeting of the Pittsylvania County Board of Supervisors on Thursday,
April 4, 2019 in the General District Courtroom in the Edwin R. Shields Courthouse Addition in Chatham,
Virginia, the following resolution on the annual budget for Fiscal Year 2020 was presented and adopted. Said
resolution was revised and adopted on July 21, 2020.
WHEREAS, the laws of the Commonwealth of Virginia require the governing body to prepare and
approve a budget for fiscal and planning purposes, not withstanding additional requirements for the schools,
including revenues and expenditures for the ensuing year by May 1, 2019; 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, 2019, 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 2020, the full and complete budget is contained in the
document entitled:
"PITTSYLVANIA COUNTY ADOPTED BUDGET"
FISCAL YEAR 2020
JULY 1,2019 -JUNE 30,2020
TOTALING: $ 179,904,353
BE IT FURTHER RESOLVED,that the estimated budget total of$179,904,353 includes $18,836,709
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 2019-2020 be set at
$96,031,927 with the local funds provided by the Board of Supervisors set at $18,836,709 to be funded by
classification as allowed by the Code of Virginia, 1950 as amended, and the school board to report back in
amounts requested to be funded in each classification if different than shown in the approved budget.
The local funds include the following:
General Fund Local $18,836,709
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,
2019 shall be as follows:
Real Property: $.62 per $100 of assessed value, 100%
market value
Mobile Homes and Barns: $.62 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, 2019, 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 48%tax relief;
• Personal use vehicles valued at $20,001 or more shall only receive 48%tax relief on the first $20,000 of
value; and
• All other vehicles which do not meet the definition of "qualifying" (business use vehicles, farm use
vehicles, motor home, etc.)will not be eligible for any of tax relief under this program.
Generating Equipment: $.62 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
$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 1,2019 and for the fiscal year beginning on July 1, 2019:
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, 2019, and ending on June 30, 2020,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 unassigned fund balance. Funds may be appropriated by the Board of
Supervisors as needed during FY 2020 subject to the Board's by-laws for appropriations.
Section 2. Appropriations, in addition to those contained in this general Appropriations Resolution,
may be made by the Board of Supervisors only if there is available in the fund
unencumbered or unappropriated sums sufficient to meet such appropriations.
Section 3. All appropriations herein authorized shall be on the basis of cost centers for all
departments and agencies excluding schools. The regular school fund is specifically
appropriated by category as listed on Exhibit A.
Section 4. The School Board and the Social Services Board are separately granted authority
for implementation of the appropriated funds for their respective operations. By this
resolution the School Board and the Social Services Board are authorized to approve the
transfer of any unencumbered balance or portion thereof from one line item of
expenditure to another within the same classification in their respective funds in any
amount. Transfers between classification or funds require approval of the Board of
Supervisors.
Section 5. The County Administrator is 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 $25,000. 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$25,000 require the approval of the Board of Supervisors.
Section 6. All outstanding encumbrances, both operating and capital, at June 30, 2019 shall be
reappropriated to the FY 2020 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 Coronavirus Relief Fund Fund 202, the 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 Animal Friendly Plates Fund 245, the Grants Fund 250, the Work
Force Investment Act Fund 251, Law Library Fund 260, the Library Memorial Gift Fund
265, Cash Bonds Fund 305, the County Capital Improvements Fund 310, the Jail Inmate
Management Fund 311, the Courthouse Maintenance Fund 312, the 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 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,
2019 and appropriations in the FY 2019 Budget. The County Administrator is hereby
authorized to approve construction change orders to contracts up to $50,000.00 and
approve all change order for reduction of contracts.
Section 9. The approval of the Board of Supervisors of any grant of funds to the County shall
constitute the appropriation of both the revenue to be received from the grant and the
County's expenditure required by the terms of the grant, if any. The appropriation of
grant funds will not lapse at the end of the fiscal year but shall remain appropriated until
completion of the project or until the Board of Supervisors, by appropriate resolution,
changes or eliminates the appropriation. The County Administrator may increase or
reduce any grant appropriation to the level approved by the granting agency during the
fiscal year. The County Administrator may approve necessary accounting transfers
between cost centers and funds to enable the grant to be accounted for the in correct
manner.
Upon completion of a grant project, the County Administrator is authorized to close out
the grant and transfer back to the funding source any remaining balance. This section
applies to appropriations for grants outstanding at June 30, 2019 and appropriations in the
FY 2020 Budget.
Section 10. The County Administrator may reduce revenue and expenditure appropriations related to
programs funded all or in part by the Commonwealth of Virginia and/or the Federal
Government to the level approved by the responsible state or federal agency.
Section 11. The County Administrator is authorized to make transfers to the various funds for which
there are transfers budgeted. The County Administrator shall transfer funds only as
needed up to amounts budgeted or in accordance with any existing bond resolutions that
specify the matter in which transfers are to be made.
Section 12. The Treasurer may advance monies to and from the various funds of the County to allow
maximum cash flow efficiency. The advances must not violate County bond covenants
or other legal restrictions that would prohibit an advance.
Section 13. All purchases with funds appropriated herein shall be made in accordance with the
County purchasing ordinance and applicable state statutes.
Section 14. It is the intent of this resolution that funds be expended for the purposes indicated in the
budget; therefore, budgeted funds may not be transferred from operating expenditures to
capital projects or from capital projects to operating expenses without the prior approval
from the Board of Supervisors. Also, funds may not be transferred from one capital
project to another without the prior approval of the Board of Supervisors.
Section 15. The County Administrator is authorized, pursuant to state statute, to issue orders and
warrants for payments where funds have been budgeted, appropriated, and where
sufficient funds are available. A warrant register shall be presented to the Board of
Supervisors not less frequently than monthly.
Section 16. Subject to the qualifications in this resolution contained, all appropriations are declared to
be maximum, conditional and proportionate appropriations — the purpose being to make
the appropriations payable in full in the amount named herein if necessary and then only
in the event the aggregate revenues collected and available during the fiscal year for
which the appropriations are made are sufficient to pay all the appropriations in full.
Otherwise, the said appropriations shall be deemed to be payable in such proportion as
the total sum of all realized revenue of the respective funds is to the total amount of
revenue estimated to be available in the said fiscal year by the Board of Supervisors.
Section 17. All revenue received by any agency under the control of the Board of Supervisors or by
the School Board or by the Social Services Board not included in its estimate of revenue
for the financing of the fund budget as submitted to the Board of Supervisors may not be
expended by said agency under the control of the Board of Supervisors or by the School
Board or by the Social Services Board without the consent of the Board of Supervisors
being first obtained. Nor may any of these agencies or boards make expenditures, which
will exceed a specific item of an appropriation.
Section 18. Allowances out of any of the appropriations made in this resolution by any or all county
departments, bureaus or agencies under the control of the Board of Supervisors to any of
their officers and employees for expense on account of the use of such officers and
employees of their personal automobiles in the discharge of their official duties shall be
paid at the same rate as that established by the Internal Revenue Service and shall be
subject to change from time to time to maintain like rates.
Section 19. The County Administrator is directed to maintain seven (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 20. The Board of Supervisors does not intend to seek changes to the current Agriculture Land
Use Deferment Program.
Section 21. The provision of inmate medical services is authorized through a contract with Dr.
Laurence Wang with an estimated annual expense of$169,100.
Section 22. The Board of Supervisors intends to allocate $78,800 to its capital reserve account for
two successive years to assist in the renovation of the Gretna Branch Library.
Section 23. The County Administrator is authorized to execute the Memorandum of Agreement with
each Fire and Rescue Agency.
Section 24. An appropriation of $50,000 is hereby established to assist the Sheriff with the
recruitment and retention of new Deputies.
Section 25. The County's Personnel Policy is hereby amended to include an Early Retirement
Incentive Program (Exhibit D), pending approval by the County Attorney.
Section 26. An appropriation of$135,000 is incorporated in general contingencies to address Phase I
implementation of the pending pay and classification study for the Sheriff and
Commonwealth's Attorney Departments effective January 1, 2020.
Section 27. The County Administrator is directed to negotiate with Franklin County to consider a
matching appropriation to assist the Cool Branch Fire Department with the acquisition
requested apparatus.
Section 28. The Board of Supervisors endeavors to increase General Fund balance (reserves) and
directs the County Administrator to manage the County's finances to reduce use of
general contingencies and take necessary measures to return at least$1M to fund balance
at the conclusion of FY2020.
Section 29. The Board of Supervisors congratulates the Treasurer on the reduction of delinquent
taxes owed and encourages the continued aggressive enforcement of outstanding tax
accounts.
Section 30. The Board of Supervisors congratulates the Commissioner of the Revenue on the
proceeds returned to the County through the auditing of business accounts and
encourages the Commissioner to systematically audit all tax listings for accuracy and
fairness.
Section 31. The Board of Supervisors respectfully requests that the Commissioner of the Revenue
work with the County Administrator to review current tax assessment methods and
recommend any changes to improve simplicity and fairness.
Section 32. The Board of Supervisors intends to discontinue support for the Chamber of Commerce
Tourism initiative.
Section 33. The Board of Supervisors intends to reduce the County's annual contribution to the
Danville-Pittsylvania County Regional Industrial Facility Authority (RIFA) to a total of
$25,000 for FY 2020.
Section 34. The Board of Supervisors has included a total of$100,000 in the Economic Development
Department for consulting services including relationships with Tom Lohr and Hunton
Andrew Kurth LLP.
Section 35. The Board of Supervisors has provided adequate funding to the complete Phase III of the
County's Salary Study effective July 1, 2019.
Section 36. The Board of Supervisors endeavors to fully fund the local match of the State's 5%
teacher pay increase by way of the School's FY 2019 carryover.
Section 37. The Board of Supervisors directs County Administrator to propose revisions to the
Financial Management Policies to strengthen fund balance reserves and ensure that
prepayments are not counted as available funds for expenditure.
Section 38. 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 39. This resolution shall be effective on July 1, 2019.
Given under my hand this day April 4, 2019.
,'- '_'____t
Jo:B. Davis, Chairman
• 'itts . 'a Co i i Board of Supervisors
- - • ' 0,4rL.
• P avid M. midi*" an, '
Pittsylvania County Board of Supervisors