2012-05-01 FY2012-2013 County BudgetPresented: May 7, 2012
Adopted: May 7, 2012
RESOLUTION 2012-OS-O1
VIRGINIA: At a regular meeting of the Pittsylvania County Board of
Supervisors on Monday, May 7, 2012 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 2013 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 1, 2012; 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 April 10,
2012, 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 2013,
the full and complete budget is contained in the document entitled:
"PITTSYLVANIA COUNTY ADOPTED BUDGET"
FISCAL YEAR 2013
JULY 1, 2012 -JUNE 30, 2013
TOTALING: $ 186,796,834
BE IT FURTHER RESOLVED, that the estimated budget total of $186,796,834
includes $14,790,922 total local effort for the Pittsylvania County Schools, and
$2,010,002 in reallocated carryovers for Capital Improvements, $1,441,037 carryover for
Industrial Development Local. Included in this budget is an approval of supplements for
employees of the Sheriff's Department including the jail. In addition, it includes a
continued supplement of $10,000 each for the Treasurer, Commissioner of Revenue and
Clerk of Courts and $5,000 for the Commonwealth's Attorney for salary supplements.
BE IT STILL FURTHER RESOLVED, that the funds of the School Budget,
the Library Board, and the Welfare Board 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
2012-2013 be set at $87,170,899 with the local funds provided by the Board of
Supervisors set at $14,790,922 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 $14,790,922 (Includes $45,000 Solid Waste)
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; and,
BE IT STILL FURTHER RESOLVED, that the unit tax levy for the year
commencing January 1, 2012 shall be as follows:
Real Property:
Mobile Homes and Barns:
Machinery and Tools:
Contract Carrier:
$.56 per $100 of assessed value, 100%
market value
$.56 per $100 of assessed value, 100%
market value
$ 4.50 per $100 of assessed value at 10%
of original cost
$4.50 per $100 of assessed value at fair
market value
Personal Property: $8.75 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, 2012, 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 56% tax
relief;
^ Personal use vehicles valued at $20,001 or more shall only receive 56% 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:
Capital Merchant Tax:
Consumer Utility Tax:
$.56 per $100 of assessed value, 100% of
market value
$ 2.75 per $100 of assessed value, 30% of
inventory value
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, 2012 and for the fiscal
year beginning on July 1, 2012:
Motor Vehicle Fee: $38.75 per vehicle, except as specified by
ordinance
Solid Waste Fee: $5.00 per household per month, except as
specified by ordinance
AND BE IT FURTHER RESOLVED by the Pittsylvania County Board of
Supervisors that, for the fiscal year beginning on July 1, 2012, and ending on June 30,
2013, 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
include the unappropriated surplus. Funds may be appropriated by
the Board of Supervisors as needed during FY 2013 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 expressly authorized to transfer 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.
Section 6. All outstanding encumbrances, both operating and capital, at June
30, 2012 shall be reappropriated to the FY 2013 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 School Cafeteria Receipts
Fund 209, 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 Jail
Operating Fund 313, 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 Landfill Bond Fund 415,
the E911 Bond Fund 416, the Social Services Bond Fund 420, the
Debt Service Reserve Fund 425, the Bond Fund-Schools 435, the
Landfill Enterprise 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,
2012 and appropriations in the FY 2013 Budget. The County
Administrator is hereby authorized to approve construction change
orders to contracts up to an increase of $10,000.00 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, 2012 and
appropriations in the FY 2013 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 establish eight (8) petty-
cash accounts under non-departmental from funds in this budget
for central purchasing, the landfill, building inspections, zoning
and recreationt 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. 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 21. This resolution shall be effective on July 1, 2012.
Given under my hand this day May 7, 2012.
~~~
_.._- ~ ~
Timothy R. Barb hairman
Pittsylvania County Board of Supervisors
William D. Sleeper, Cl~fk /
Pittsylvania County Board of Supervisors
EXHIBIT A
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2013
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
ADMINISTRATION AND MANAGEMENT
OF GOVERNMENT:
Board of Supervisors 115,645
County Administrator 272,992
County Attorney 203,426
Auditors 74,000
Commissioner of Revenue 564,420
Reassessment 360,060
Treasurer 636,155
Central Accounting 266,398
Fleet Management 116,500
Information Technology 320,986
Central Purchasing 112,338
Grants Administration 72,794
Board of Elections 87,519
General Registrar 137,461
Non-Departmental 122,500
Total Administration and
Management of Government 3,463,194
PUBLIC WORKS:
Public Works 156,782
Building and Grounds 976,363
Zoning 218,730
Public Works 1,351,875
ADMINISTRATION OF JUSTICE:
Circuit Court 130,991
General District Court 14,161
Magistrates 4,827
Court Services 365,175
Halifax Court Services Unit 6,095
Juvenile & Domestic Relations Court 11,375
VJCCCA - J & D Court Services Grant 38,546
Misc -Records Preservation 5,000
Commissioner of Accounts 960
Clerk of Circuit Court 625,187
EXHIBIT A
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2013
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Commonwealth Attorney 677,311
State Restricted Seizure -Commonwealth Attorney 20,000
Federal Restricted Seizure -Commonwealth Attorney 5,000
Law Library Fund 25,800
Byrne/JAG Criminal Justice 35,000
Victim/Witness Grant 70,703
Total Administration of Justice 2,036,131
LAW ENFORCEMENT:
Sheriff 5,797,339
Corrections 3,932,797
State Seizure - Sheriff 55,000
Federal Seizure -Sheriff 40,000
Medical Examiner 2,500
Justice Assistance Grant (JAG) 24,000
ABC Enforcement 35,000
DMV Grant 95,000
CVTS Traffic Enforcement Grant 5,000
DMV Occupant Grant 6,500
Checkpoint Strikeforce Mini-Grant 3,000
USDA-Sheriff Grant 25,000
BJA-Bulletproof Vest Partner Grant 43,780
DCJS Internet Crimes Against Children 25,000
Jail Inmate Management Fund 10,600
Jail Processing Fund 2,200
Courthouse Security 125,000
Total Law Enforcement 10,227,716
PUBLIC SAFETY:
Volunteer Fire/Rescue Departments 1,886,157
VA Fire Program Grant 170,000
Four for Life -DMV 70,000
Fire Marshal 32,422
State Forestry 33,984
E911 Wireless Grant 76,000
Regional Wireless Consultant Grant 28,000
VA Emergency Management 18,605
VFSB Training Mini Grant 10,000
Comm. Emer. Response Team (CERT) 32,000
COPS Technology Grant 35,000
VFIRS Computer Grant 4,000
RSAF-ALS/BLS Grant 60,000
Fire Prevention & Safety 10,000
PSAP-Wireless Education 2,000
EXHIBIT A
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2013
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
EMPG-Alternate EOC Generator 150,000
Animal Control 249,742
Veterinary Fund 700
Building Inspections 282,773
Rescue Billing 100,000
Emergency Management Services 1,259,096
Total Public Safety 4,510,479
ENVIRONMENTAL PRESERVATION
AND PROTECTION:
Solid Waste Collections 1,048,546
Solid Waste Disposal 823,074
Litter Control Grant 19,000
VPI & SU Extension 69,771
Resource Conservation 106,912
Total Environmental Preservation
and Protection 2,067,303
HUMAN AND SOCIAL SERVICES:
Public Health 490,000
Mental Health 152,318
Comprehensive Services Act -Pool 6,365,818
Social Services Administration/Administrative Expense 4,419,786
Public Assistance 1,246,170
Family Preservation 45,000
Baby Care Grant 52,798
Total Human and Social Services 12,771,890
ECONOMIC DEVELOPMENT:
Industrial Development -Local 10,256,870
Agricultural Economic Development Specialist 76,385
Economic Development 152,181
Industrial Development Authority 23,800
Workforce Investment Board 3,023,435
Community & Industrial Development 320,825
Total Economic Development 13,853,496
EXHIBIT A
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2013
COST CENTERS
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
PLANNING, HOUSING AND COMMUNITY
DEVELOPMENT:
Planning Commission 144,312
Chatham Train Depot Restoration 400,000
Welcome Center-Train Depot 35,500
CDBG -Clarkstown 3,000
IRP -Clarkstown 1,000
CDBG -Witcher Road Improvement 1,000
Total Planning, Housing and Community
Development 584,812
PUBLIC LIBRARIES:
Libraries 915,521
State Library Grant 149,432
Library Memorial Fund 65,000
Total Public Library 1,129,953
CULTURAL & RECREATIONAL
PROGRAMS:
Recreation Department 259,540
Total Cultural & Recreational
Programs 259,540
CAPITAL INVESTMENTS:
Debt & Interest 11,869,492
Computer Capital Outlay 200,000
Solid Waste -Capital Outlay 50,500
Landfill -Capital Outlay 20,000
Community & Industrial Development Capital Outlay 441,237
Landfill Expansion 1,500,000
School Renovation Project 10,000
E911 Radio System 13,000,000
Rural Road Capital Outlay 25,000
Total Capital Investments 27,116,229
EXHIBIT A
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT A
EXPENDITURES BY COST CENTERS
FOR FY 2013
COST CENTERS
PUBLIC EDUCATION:
School Fund:
TOTAL
ADOPTED ADOPTED
BUDGET BUDGET
Instruction 60,435,200
Admin./Attend & Health Services 3,296,594
Pupil Transportation 5,790,314
Operation & Maintenance 6,638,528
Non-Instructional Operations 2,877,459
Capital Expense 648,229
Technology 2,527,263
Cafeteria 4,957,312 87,170,899
Danville Community College 8,781
Total Public Education 87,179,680
TRANSFERS:
Law Library Transfer 9,800
Social Services Department Transfer 888,483
School Board Transfer 14,790,922
General Fund Transfer to Debt Reserve Fund 821,832
School Bond Fund to General Fund (Excess Bond Proceeds) 2,360,112
Courthouse Maintenance Fund to General Fund 30,000
Economic Development Transfer 983,140
Landfill Fund Transfer 331,982
Capital Improvements Fund to General Fund (Project Ended) 28,265
Total Transfers 20,244,536
GRAND TOTAL ALL EXPENDITURES 186,796,834
EXHIBIT B
May 7, 2012
PITTSYLVANIA COUNTY BOARD OF SUPERVISORS
APPROPRIATIONS RESOLUTION, EXHIBIT B
REVENUES BY FUND
FOR FY 2013
REVENUES
Local Funds
State Funds
Federal Funds
CIP Carryover
Carryovers
Lease Purchase
School Bonds
Transfers
GRAND TOTAL ALL REVENUES
Total
Adopted
Budget
48,148,390
82,549,453
16,758,304
3,451,039
75,000
13,200,000
2,370,112
20,244,536
$186,796,834