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HomeMy WebLinkAboutFY 2017 - 2018 - Annual Town Budget-Adopted FY 2017-2018 BUDGET TABLE OF CONTENTS GFOA Award .........................................................................................................1 Town Council ........................................................................................................2 Town Department Staff/Finance Committee/Budget Team ...................................3 Organizational Chart .............................................................................................4 Department Position Summary .............................................................................5 Town of Vinton General Information ......................................................................6 Memo of Transmittal ..............................................................................................9 The Budget Overview .......................................................................................... 15 Budget Calendar ................................................................................................. 18 Functional Units .................................................................................................. 19 Financial Guidelines & Policies ........................................................................... 20 Public Hearing Legal Notice-Tax Rates ............................................................... 33 Public Hearing Legal Notice- Budget Adoption ................................................... 34 Ordinances-Tax Rates ........................................................................................ 36 Ordinance- Budget Adoption ............................................................................... 38 Revenue and Expenditure Summary................................................................... 41 General Fund Revenues Source Summary ......................................................... 42 General Fund Revenues Total and Graph .......................................................... 43 General Fund Revenues Details ......................................................................... 44 General Fund Expenditures Total and Graph ...................................................... 50 General Fund Expenditures Breakdown by Department and Function ............... 51 General Fund – Town Council ............................................................................ 52 General Fund - Contributions Listing ................................................................... 53 General Fund – Town Manager .......................................................................... 55 General Fund – Human Resources Department ................................................. 58 General Fund – Legal Services .......................................................................... 61 General Fund – Treasurer/Finance Department ................................................. 63 General Fund – Public Works Department .......................................................... 66 General Fund – Public Works Administration ..................................................... 67 General Fund – Police Department .................................................................... 69 General Fund – Communication Services ........................................................... 72 General Fund – Emergency Services ................................................................. 74 General Fund – Police Grants ............................................................................. 76 General Fund – Fire and EMS Department ........................................................ 78 General Fund – DMV DUI Taskforce................................................................... 81 General Fund – Police/Animal Control ................................................................ 83 General Fund – Maintenance/Highways/Streets/Bridges .................................... 85 General Fund – Snow & Ice Removal ................................................................. 87 General Fund – Traffic Signs & Street Lights ..................................................... 89 General Fund – Street & Road Cleaning ............................................................. 91 General Fund – Refuse Collection ..................................................................... 93 General Fund – Recycling Collection .................................................................. 95 General Fund – Building & Grounds ................................................................... 97 General Fund – Health Department .................................................................... 99 General Fund – Special Programs ................................................................... 101 General Fund – War Memorial Interdepartmental Expenses ........................... 104 General Fund – War Memorial ......................................................................... 106 General Fund – Vinton Veterans Monument .................................................... 110 General Fund – Swimming Pool & Parks .......................................................... 112 General Fund – Senior Program ...................................................................... 114 General Fund – Town Museum ......................................................................... 117 General Fund – Planning & Zoning Department .............................................. 119 General Fund – Economic Development ........................................................... 122 General Fund – Public Transportation............................................................... 125 General Fund – Vinton Business Center .......................................................... 127 General Fund – Debt Retirement ...................................................................... 129 General Fund – Contingency ........................................................................... 131 General Fund – Transfers ................................................................................. 133 Utility/Enterprise Fund Revenues Totals and Graph ......................................... 136 Utility Fund/Enterprise Expenditures Total and Graph ..................................... 138 Utility Fund/Enterprise – Water & Wastewater Administration ........................... 139 Utility Fund/Enterprise – Customer Accounts .................................................... 141 Utility Fund/Enterprise – Water System Maintenance ...................................... 143 Utility Fund/Enterprise – Purchased Water ...................................................... 146 Utility Fund/Enterprise – Wastewater System Maintenance ............................. 148 Utility Fund/Enterprise – Debt Retirement ........................................................ 151 Utility Fund/Enterprise – Contingency .............................................................. 153 Utility Fund/Enterprise – Transfer ..................................................................... 155 Stormwater Fund/Enterprise Revenues Totals and Graph ............................... 157 Stormwater Fund/Enterprise Expenditures Total and Graph ............................. 159 Stormwater Fund/Enterprise – Administration .................................................. 160 Stormwater Fund/Enterprise – Street & Road Cleaning ................................... 162 Stormwater Fund/Enterprise – Operations ....................................................... 164 Stormwater Fund/Enterprise – Debt Retirement ............................................... 166 Debt Schedule ................................................................................................... 168 Town Manager’s CIP Funding Listing................................................................169 Capital Improvement Program ......................................................................... 170 Capital Improvement Program Impact Summary .............................................. 172 Pay and Classification Plan .............................................................................. 173 General Fund Taxes, Licenses and Fees Schedule .......................................... 175 Utility Fund Rates and Charges Schedules .......................................................180 Glossary ............................................................................................................ 183 Debt Schedule Capital Improvement Program Pay and Classification Plan Appendix The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Town of Vinton, Virginia for the Annual Budget beginning July 01, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a communications device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 1 Vinton Town Council Council Member 2 TOWN DEPARTMENT STAFF FINANCE COMMITTEE/BUDGET TEAM Richard W. Peters Assistant Town Manager/ Director of Economic Development Susan N. Johnson Executive Assistant/Town Clerk Thomas L. Foster Chief of Police Anne W. Cantrell Treasurer/Finance Director Anita J. McMillan Planning & Zoning Director Joey M. Hiner Public Works Director Christopher L. Linkous Deputy Chief-Fire & EMS Donna M. Collins Human Resources Director Chasity Barbour Event Operations Manager Janet Scheid Council Member Barry W. Thompson Town Manager Richard W. Peters Assistant Town Manager/ Director of Economic Development Susan N. Johnson Executive Assistant/Town Clerk Anne W. Cantrell Treasurer/Finance Director Donna M. Collins Human Resources Director 3 Organizational Chart 4 Department Full Time Positions Full Time Positions Administration 3.00 3.00 3.00 Finance 6.00 6.00 5.00 Fire/EMS 11.00 11.00 12.00 Human Resources 1.00 1.00 1.00 Planning & Zoning 3.00 3.00 3.00 Police Department 25.00 25.00 27.00 Public Works 34.00 34.00 34.00 Special Programs 1.00 1.00 1.00 War Memorial 2.00 2.00 2.00 ***Employees in certain departments are allocated to different funds based on work assignments. See applicable departments listed below: Department Administration  Finance  Fire/EMS  Human Resources  Planning & Zoning  Police Department  Public Works  Special Programs  War Memorial  DEPARTMENT POSITION SUMMARY 5 TOWN OF VINTON GENERAL INFORMATION The Town of Vinton provides small town character with urban services and amenities located nearby. The small town atmosphere is characterized by a low crime rate, small locally and regionally owned businesses, and moderately priced homes. Views of the mountains and Blue Ridge Parkway abound. Vinton represents the ideal type of community, small enough to provide a feeling of “belonging”, yet progressive enough to provide the facilities, services, and conveniences that are necessary to make a community “home” to its citizens. The Town of Vinton has a rich history beginning before its charter on March 17, 1884. As far back as the mid-1700’s those moving into the Roanoke Valley settled here to take advantage of the fertile land and abundant water supply. Early settlers played a vital part in the establishment of the community, such as the first official name for the area as “Gish’s Mill” and ultimately the name Vinton. Perhaps one of the greatest mysteries about Vinton is the unknown origin of the name of Vinton. Many credit B. A. Jones, a local merchant, with deriving the name from two prominent families’ in the area, the Vinyard’s and the Preston’s. Following incorporation, Vinton experienced continued development, much of which resulted from the spin-off of economic growth occurring in Roanoke County. The economic and social linkage formed between Roanoke and Vinton in the late 1800’s have continued through to the present. Vinton is a town in Roanoke County, Virginia, United States. The population was 8,098 at the 2010 census. Vinton is part of the Roanoke Metropolitan Statistical Area and the Roanoke Region of Virginia. According to the United States Census Bureau, the town has a total area of 3.2 square miles (8.2 km²), all of it land. The southern border of Vinton consists of 1.5 miles of lakefront in the Roanoke River Gorge. This lake, however, which was created by the 1904 construction of the hydroelectric Niagara (so-called) dam, is not visible from any inhabited part of the town, is difficult to reach, and is little used. Vinton has varied topography, considering its small size. The above-mentioned lake is at an elevation of 890'. The Vinton side of the lake consists of a steep, wooded 6 cliff 150' in vertical height. Vinton's highest point is on Olney Rd., at an elevation of 1265', which affords spectacular views of the adjacent City of Roanoke, at least for people with houses favorably positioned. As of the census of 2010, there were 8,098 people, 3,494 households, and 2,174 families residing in the town. The population density was 2,451.4 people per square mile (947.8/km²). There were 3,774 housing units at an average density of 1,093.4/sq mi (422.8/km²). The racial makeup of the town was 88.8% White, 5.4% African American, 0.10% Native American, 1.0% Asian, 0.05% Pacific Islander, 0.59% from other races, and 0.91% from two or more races. Hispanic or Latino of any race was 1.11% of the population. There were 3,494 households out of which 29% had children under the age of 18 living with them, 40.8% were married couples living together, 16.3% had a female householder with no husband present, and 37.8% were non-families. 32% of all households were made up of individuals and 25.9% had someone living alone who was 65 years of age or older. The average household size was 2.27 and the average family size was 2.85. In the town the population is spread out with 25.7% under the age of 19, 6.0% from 20 to 24, 26.7% from 25 to 44, 25.8% from 45 to 64, and 15.9% who were 65 years of age or older. The median age was 39 years. For every 100 females there were 86.3 males. For every 100 females age 19 and over, there were 81.9 males. The median income for a household in the town was $42,427, and the median income for a family was $60,172. The per capita income for the town was $21,711. About 9.0% of families and 15.2% of the population were below the poverty line, including 27.3% of those under age 18 and 8.3% of those ages 65 or over. In Vinton, the largest employers include Precision Fabrics (around 400), Berkshire Healthcare Center (157), and Aramark Uniform Services (140), in addition to Kroger Food Center and Roanoke County Schools, The Town of Vinton (95). In Roanoke County, the Roanoke County School System is the largest provider of jobs, with more than 2300 employees. Other major employers include Wells Fargo/Wachovia, Allstate Insurance, ITT Night Vision, Roanoke County Government, Home Shopping Network (in Bonsack), Kroger, Richfield Recovery & Care Center and Friendship Manor. The town and county have invested in several business parks that are looking for tenants, including the Vinton Business Center, now home to Cardinal Glass. Employers 7 As of one year ago there were more than 14,700 students enrolled in Roanoke County schools from grades kindergarten through High School. With approximately 1,200 students, William Byrd High School is one of the largest in Roanoke County. A major renovation was completed in 2011. Attendance levels in the Vinton school zone are as follows: Herman L Horn 279, W. E. Cundiff 500 and Bonsack 500. 8 TO: MAYOR AND MEMBERS OF COUNCIL FROM: BARRY W. THOMPSON, TOWN MANAGER SUBJECT: FINAL BUDGET FY 2017/2018 DATE: JUNE 20, 2017 I am pleased to submit the fiscal year 2017/2018 Budget to the Town Council and the Town of Vinton citizens. This year’s budget represents a balanced budget. The purpose of this budget is to plan necessary operating and capital expenditures for the next fiscal year and to vision for the Town’s future while meeting Council’s and citizen’s expectations and servicing the Town’s debt. Quality community services such as police, public works, fire and EMS, special programs, War Memorial facility, planning and financial services will continue to be offered at a reasonable cost. The fiscal year 2017/2018 Budget for all funds totals $12,908,624. Allocation by fund, as well as a comparison to the FY 2016/2017 budget, is as follows: Dollar Adopted Proposed Variance Percentage FY 16/17 FY 17/18 To FY 16/17 Change General Fund $ 8,629,845 $ 8,563,152 ($ 66,693) (0.77) Utility Fund 3,684,151 3,742,150 57,999 1.57 Stormwater Fund 299,792 428,042 128,250 42.78 Total $12,613,788 $12,733,344 $ 119,556 0.95 RECOMMENDED BUDGET ALLOCATION BY FUND This prepared document represents the dedication the staff has to delivering excellent services to its citizens and continuing to be fiscally responsible and transparent. The Final Budget before you supports hundreds of services that are delivered by the four operating departments and four administrative offices. We encourage you to focus your attention on the objectives in each department that are supported with the funding proposed for FY 2017/2018. With the continuing partnership between Town employees and individual and corporate citizens alike, we will continue to search for ways to be innovative in delivering services to the deserving citizens of the Town of Vinton. Barry W. Thompson Town Manager 311 S. Pollard Street Vinton, VA 24179 Phone (540) 983-0607 Fax (540) 983-0626 9 BUDGET FOCUS The review and adoption of the Annual Operating and Capital Budget represents one of the most important policy-making responsibilities of the Mayor and Town Council. The budget is more than just the legal document appropriating funds; it establishes priorities among competing governmental services, all of which have dedicated constituencies. The Town Council must also establish service levels based on the priorities and within the fiscal capacity of the Town. Preparation of the FY 2017/2018 Budget was guided by the following policies: • Maintain the overall quality of life for residents • Maintain the quality and variety of services provided • Evaluate functions, activities, personnel levels, and determine whether cost savings or service level improvements can be achieved • Replace equipment and vehicles when it is most cost effective • Identify alternative revenue sources BUDGET OVERVIEW Council’s commitment to sound fiscal decision-making is again reflected in this budget as in previous years. The citizens of Vinton expect quality services, prompt snow removal, professional law enforcement, professional land use and development guidance, quality community and recreation facilities, clean and well-maintained streets, quality neighborhoods, dependable water and sewer service, responsive solid waste and recycling collection and many other quality municipal services. Our citizens expect that these services be provided with minimal reliance on real estate taxes. Real estate tax revenue only accounts for 4% of the Town’s total general fund revenues with a tax rate of $0.07/$100 of assessment value. The town did see real estate assessments increase by approximately 0.93% with the 2017 reassessment. Revenues: In prior budgets the economic recession had negatively impacted our revenues; including Virginia General Assembly changes in funding, general personal property values, utility tax, investment income, limited new development, and reduced consumption of water by our customers. However, the Town is beginning to recognize recovery in several key areas. Real Estate and Personal Property Tax: The current rate of $0.07 per $100 on real estate tax and $1.00 per $100 on personal property tax is unchanged. Meals Tax: The meals tax continues to be a strong revenue source for the Town and is estimated to generate $975,500. This stable revenue source is reflective of the value our restaurants are able to offer their customers. We are optimistic that this revenue source will maintain at this level or may actually increase more with several downtown restaurants keeping later evening hours and new ones opening. Cigarette Tax: The cigarette tax rate of $.25 is unchanged and with the FY 2017/2018 budget we are estimating this revenue source to generate approximately $165,000. 10 Expenditures: Each department was asked to critically evaluate their budget and identify budget reductions while maintaining the core government functions of their respective departments, which was successfully completed to generate the final FY 2017/2018 budget. These budget reductions and increase in real estate taxes has resulted in a General Fund Budget that is balanced for operating expenses. The major cuts over the past five years have reduced funding for the capital projects funding as well as elimination of specific full-time and part-time positions in the Finance, Police and Public Works Departments. The town facilities and equipment are aging and our buildings not only need to be maintained but are going to require significant investment over the next 5-10 years to major mechanical systems and roofs. Additionally, major equipment such as refuse, fire trucks, and similar items need to replaced in the next five years. Personnel: The Town has an excellent reputation for being a desired employer as well as having outstanding employees who are committed to providing the best possible service to the community on a day- in and day-out basis. When establishing budget priorities, it is important to remember this even in light of other employers who are not providing pay increases and are considering layoffs. Funding is included in the FY 2017/2018 budget to provide the following: • The town will continue to encourage employee professional development through funding of higher education tuition reimbursement. • The town’s insurance premiums will receive no increase effective July 1, 2017. This year we will maintain the insurance policies already in place. Town employees who select the expanded coverage, will pay $61.00 per month towards their premium. We will still offer a no cost policy to the employee option; the Key 500 plan, which is a traditional 80/20 plan. The town also includes more affordable options for employees that choose to cover a dependent or the entire family. • VRS Plan 1 & 2 employees began paying the 5% employee contribution towards their retirement program in 2013. Plan 2 employees are defined as those employed as of July 1, 2010 or later and not already covered as a Plan 1 employee from a previous employer. The newest plan is called a Hybrid plan, which covers employees except public safety personnel hired after January 2014. The Town’s VRS contribution rate will remain unchanged from last year’s effective rate of 10.93%. • Since 2008, employees have received one merit bonus in 2009 of $500, a 2.25% pay increase in 2012, a 1.5% pay increase in 2013 and a 2% pay increase in 2015, and market adjustment for identified positions with every employee receiving a 2% pay increase in 2016. The FY2017/2018 budget includes a 1.5% pay increase for all employees. Capital Improvement Program: The CIP is intended to be a five year plan for building, equipment, and major purchases for the town. Approximately worth of needs were identified and submitted by departments for the FY 2017/2018 budget year. The proposed budget includes funding of only in the General Fund of these needs and it defers the remaining projects to future years. The following projects funded in the General Fund were in the amount of $99,426. The projects included: 1. Replace Refuse Truck (Debt Funded) $35,722 2. Replace Dump Truck & Salt Spreaders (Debt Funded) $33,703 3. Bridge Maintenance, Garthright Bridge $30,000 Total General Fund $99,425 11 Capital improvement projects funded in the Utility Fund were in the amount of $232,476. The projects included: 1. Meter Reading System Upgrade $ 25,000 2. Sewer Jetter Vac Combination Truck (Debt Funded) $ 51,527 3. Utility Dump Truck with Snowplow & Spreader (Debt Funded) $ 23,773 4. Air Compressor for Equipment $ 15,000 5. 2 Ford F150 Trucks $ 8,833 6. GIS Development and Mapping of Utilities $ 52,000 7. Renovate and Upgrade Sewer Lift Station (Future Bond Issue) $ 27,434 8. Design & Construct New Waterline (Future Bond Issue) $ 9,145 9. Landfair Water Line Replacement $ 9,300 10. Aragona Drive Water Line Replacement $ 10,500 Total Utility Fund $232,476 Capital improvement project funded in the Stormwater Fund were in the amount of $38,843. The project included: 1. Replace Street Sweeper (Debt Funded) $ 38,843 Total Stormwater Fund $ 38,843 Downtown Revitalization (Community Development Block Grant): The Town completed a $700,000 Block Grant in December 2016 that provided planning and construction funds to assist with revitalization of our downtown. The grant was funded through a federal government grant program and administered through the Virginia Department of Housing and Community Development. The Town utilized its financial partnership with Roanoke County to purchase the property for the relocation of the Vinton Branch Library as leverage for the CDBG funds. The revitalization efforts focused on four key areas: (1) streetscape improvements, (2) business facade improvements, (3) branding and marketing of the downtown, and (4) a revolving loan fund to support business development. The grant was managed by the Assistant Town Manager, with guidance provided by a Project Management Team comprised of Town Officials and Community Stakeholders. Achievements realized through the Downtown Revitalization Project included the following; the replacement of streetlamps and moving overhead power lines underground along South Pollard and Lee Streets; the renovation of our vendor pavilion and the expansion of the performance stage located at the Vinton Farmers’ Market; the establishment of a $100,000 small business revolving loan program for property renovations and job creation; the development of the "In- Vinton" brand along with an associated downtown shopping guide; the renovation of eleven storefront façades; the installation of gateway and wayfinding signage; and the replacement of all downtown park benches and trash receptacles. 12 Economic Development The Town of Vinton continues to work independently and collectively with other local and regional partners to pursue a variety of economic development activities to expand and diversify the local economy. Key areas of focus for the Town are to place continued emphasis on “In-Fill” and “Up-Fill” development by targeting underutilized properties to market for new business ventures. While this approach primarily addresses the issue of the Town being essentially landlocked and with few large parcels of undeveloped space to actively market, this approach also can prove to be financially beneficial to the prospective developer or business owner looking to expand. Due to many underutilized properties already having utilities, necessary zoning and existing infrastructure needs, those assets coupled with attractive local and historic tax incentives can often be a more affordable solution. These options also provide a quicker turn-around for being open for business as opposed to an entirely new construction build. In partnership with Roanoke County, Vinton is realizing success in these strategies with the recent progress towards the conversion of the former Roland E. Cook School and former William Byrd High School as apartments and the redevelopment of the former Vinton Library as a full service Macado’s Restaurant. In addition, likely development of the former Vinton Motors Dealership, River Park Shopping Center and the Gish Mill Property prove that the Town is primed to continue to take advantage of this approach into the foreseeable future. Water and Sewer Fund: The maintenance, operations, and investment in our water and sewer system are a fundamental government service. We have recognized the significant needs in our aging utility system and diligently work to keep it functioning. However, in the upcoming 10-15 years, significant investment will be required to replace water and sewer lines, pump stations, and equipment. The FY 2017/2018 budget as presented is balanced. In the FY 2017/2018 budget, there is no proposed rate increase. A comprehensive rate structure analysis was presented to Council in January 2013. Council adopted as part of the FY 2013/2014 Budget an 8.7% water and sewer rate increase. As part of the Cost of Service Study an 8.9% rate increase in water and sewer rates was approved for both FY 2014/15 and FY 2015/16 which provided funding for infrastructure needs, capital needs and reserve funds needed in the Utility Fund. To continue to provide funding to maintain our water and sewer system, it will be necessary to do another comprehensive rate structure analysis during the FY 2017/2018 budget year to assist Council in making a sound decision concerning future rate increases. Stormwater Fund: In the FY 2016/2017 budget expenditures were identified in the general fund and utility fund relating to stormwater and they were transferred to a new fund. This has assisted staff and Council in knowing the dollar amounts associated with the costs of stormwater management in order to make a sound decision on a future stormwater utility fee in the Town. Funding is needed to ensure that Town will continue to stay in compliance with the stormwater permits requirements and the additional Total Maximum Daily Loads (TMDL) Action Plans 13 requirements. A reorganization of the Public Works Department was accomplished during the FY 2016/2017 to include the hiring of a Deputy Manager/Stormwater Director to assist the Town in compliance and permits requirements. The FY 2017/2018 has funding to provide analysis and recommendations to Council to implement a stormwater fee dedicated to achieve capital storm water projects, water quality improvements, and increased maintenance of stormwater infrastructure. CONCLUSION With this budget, we have been able to maintain our current staffing levels and provide for salary increases and market adjustments. The FY 2017/2018 budget also recognizes economic development initiatives throughout the Town which will create synergy and bring continued growth to our Vinton economy. Through this budget, we will continue to make Vinton the “IN” place to live, eat, work and play. Members of the Town staff are available to assist and support the Town Council during your deliberation on this Final Budget. We will provide any additional information or data you may need during your review of the objectives and proposals included in this document. Copies of the FY 2017/2018 Final Budget are available in the Town Manager’s Office, as well as the Treasurer’s Office and on the Town’s web site at www.vintonva.gov. Finally, a document of this size and magnitude is a product of many individuals. Town Council along with their Finance Committee has spent a significant investment in their time to provide leadership and guidance so that the values and priorities of the community are maintained to the greatest extent possible within our financial means. Our Leadership Team, who contributed to the development of this Final Budget, is to be commended. 14 The Budget Overview The budget document is the means of communicating to citizens the activities and goals for the Town in the upcoming fiscal year. It identifies the resources required to meet these goals and details how those requirements will be met. The budget is used as a working plan to assist Town management in ensuring that decisions made as part of day-to-day operations are consistent with the Town’s short and long term goals. Considering that the budget is a plan, it may be amended during the year by the Town Council to reflect revised priorities or a changing financial environment. There are four different budgets presented in this document; the general fund budget, the utility fund budget, the stormwater fund budget and the capital improvement budget. The general fund budget provides for the administration of the Town and the delivery of goods and services to the community and the Town departments. The utility fund budget provides for the operation of the Town’s water system and regional sewer treatment plant participation. The stormwater budget will be utilized to track costs relating to stormwater expenses that have previously been paid for from the general fund and the utility fund. These budgets cover a 12-month period beginning July 1st and ending June 30th. The capital improvement budget provides for the construction, expansion or maintenance of the Town’s infrastructure and for purchase of major equipment expenditures above a cost of five thousand dollars for the current year. The program is a five- year program and the Town reviews and updates the CIP on an annual basis. The general fund budget portion of the document is structured in increasing levels of detail, starting with budget summaries that state the budget in the broadest of terms. Expenditures and revenues are presented for each Fund in total dollars by source and use. The definition of a Fund and the different Funds utilized by the Town are found in the Budgetary Accounting section of this narrative. Following this break down is a Revenue Summary listing each revenue item for the Town. The revenue detail summaries are followed by a full- time personnel summary count by department. Prior year actual amounts, current year revised budget amounts and the upcoming fiscal year approved budget are represented for each level of detail. Finally, the document provides a narrative for each department indicating the function, activities and resources of each department and any changes that are being made to the department for the budgeted fiscal year. 15 The capital budget portion of the document begins with an overview statement of the five-year plan and then gives a narrative of each project within the plan. The project narrative includes the purpose and scope of the project and notes any impact on the operating budget. The operating budget process begins with the distribution of Capital Improvement Request Forms to each Department Head at the beginning of January which is due by the first of February so they can be reviewed and scheduled for a presentation to the Planning Commission Meeting the first of March. Also at the beginning of January the Financial Software budget module is made available to all department personnel that have rights to the module for budget input with instructions that budget submissions are due to the Finance Department by the first of February. Letters to Community Organizations are mailed indicating that their request for funding are due back to the Town Manager’s Office by February 15 so they can be reviewed and if necessary these organizations may be invited to make a presentation to Town Council during the two Regular meeting of Council in March. Departments submit detailed budget requests to the Finance Office the first week of February. Submissions are reviewed and analyzed by the budget team consisting of the Finance Director/Treasurer, Human Resources Director, Assistant Town Manager and the Town Manager. Meetings are held with the budget team and department heads and their staff. The revenue and expenditure budget is balanced. Mid-March the public hearing notices are advertised for the Real Property tax rates in order to set the rates for the new tax year. Beginning in late March to early April the budget is presented to Council. A representative of the budget team makes a detailed presentation of the proposed budget to Council. After these presentations, Council holds work sessions, if needed, to discuss the budget and makes changes. After careful consideration and deliberation on staff and citizen input, the preliminary budget, as modified for additions and deletions, is advertised for adoption by the Town Council. At a Regular Council Meeting during late May or June, Town Council approves the Budget through an ordinance. The ordinance places legal restrictions on expenditures at the departmental level. A department or category budget in total can only be revised by the Town Council. The Town Manager is authorized to transfer budgeted amounts within general government departments. Request to amend the budget are presented to Council formally through a written report outlining in detail the purpose of the request. A resolution is adopted in a 16 regular Council Meeting for the actual dollar amount appropriating the amount to the line item in the budget from the revenue source. Once Council has approved a resolution for a budget amendment, the Clerk provides a copy to the Finance Department and the budget amendment is made in the accounting system. The Town’s financial operations are budgeted and accounted for by “funds.” A fund is a separate and self-balancing accounting unit with its own specific revenues and expenditures. Separate funds established by the Town include: • General Fund—used to account for general operating expenditures and revenues; • Capital Projects Fund—used to account for major capital expenditures that extend beyond a single fiscal year; • Special Revenue Fund—used to account for large, infrequent revenue sources received for special projects. • Utility Fund—used to account for operations of the public water and sewer system financed through user charges and other system revenues. • Stormwater Fund – used to track expenses on stormwater during the year, currently funded by a transfer from the General Fund and Utility Fund. The Town’s budget and budget reporting vehicles utilize accrual plus encumbrance basis of accounting. This refers to when revenue and expenditures are recognized. In accrual accounting, revenues are recognized when they are both measurable and available to finance current expenditures. Expenditures are recognized when incurred. Encumbrance basis includes expenditures for which funds have been obligated but not yet expended. Monthly Financial Reports are prepared for Departments, Administration and Council providing them month-to-date expended, encumbrances, year-to-date expended and remaining balance information. Also at the time of posting of Purchase Orders and Accounts Payable a check on the balances in the expenditures accounts is required. 17 Budget Calendar October 24, 2016 Council Retreat – Goal Setting November 11, 2016 Distribute CIP Request Forms to Departments November 29, 2016 ACS Budget Access made available to Departments; mail Letters to Community December 15, 2016 CIP Request forms returned to Finance Department December 16, 2016 Staff Budget Team to begin CIP Request review December 30, 2016 Budget Submission due to Finance Department January 25-31, 2017 Staff Budget Team reviews department budgets with department heads February 13, 2017 Finance Committee – Review all other budget sections with staff Distribution of Budget Numbers to Council March 2, 2017 Advertise Notice of Public Hearing for Property Tax Rates March 9, 2017 Planning Commission holds work session on CIP’s at Regular Meeting March 31, 2017 Distribution of Proposed Budget Document to Council April 4, 2017 Council Meeting-Public Hearing and Adoption of Town’s Tax Rates; presentation of Budget to Council and authorize Budget to be April 20, 2017 Advertise 1st Notice of Public Hearing for FY 2018 Proposed Budget Advertise 2nd Notice of Public Hearing for FY 2018 Proposed Budget May 2, 2017 Budget Work Session - Council Meeting - Public Hearing on FY 2018 Proposed Budget Adoption of FY 2018 Budget 18 General Fund Utility Fund Stormwater Fund Building and Grounds Customer Accounts Administration Communication Services Purchased Water Operations Economic Development Wastewater System Maintenance Street & Road Cleaning Emergency Services Water & Wastewater Administration Fire & EMS Water System Maintenance Fire Department Grants Health Department Building Human Resources Legal Services Maint. - Highways, Streets, Bridges Planning & Zoning Police Department Police/Animal Control Public Transportation Public Works Administration Recycling Refuse Collection Senior Program Snow and Ice Removal Special Programs Town Council Town Manager's Office Town Museum Traffic Signs & Street Lights Treasurer/Finance Department Vinton Business Center Vinton Veterans Monument War Memorial Annual Operating Budget Functional Units 19 Town of Vinton, Virginia General Fund Reserve Policy Purpose: The Town of Vinton establishes its General Fund Reserve policy as additional insurance against disasters, emergencies and unforeseen expenditures. Reserve Level: The Town Council hereby establishes the following minimum General Fund reserve target: • The Town shall strive to maintain a General Fund reserve equal to 2 months of discretionary General Fund revenues. These funds are set-aside to address potential needs in the following areas: o A Reserve for Economic Uncertainty – funds designated to mitigate periodic revenue shortfalls due to downturn in economic cycles, thereby avoiding the need for service-level reductions within the fiscal year or budget year. o An Emergency Reserve – funds designated to mitigate costs of unforeseeable emergencies and natural disasters. o Working Capital – to provide the Town sufficient cash flow without having to borrow to meet operating expenses. • The appropriate level of General Fund reserves shall be reviewed every year. For the purpose of this section, discretionary General Fund revenues include all taxes, permits and fees, fines and forfeitures, use of money and property, charges for services, miscellaneous services, recovered cost, non-categorical aid, and categorical aid that are not restricted as to their use. Use of Reserve Funds: Reserve for Economic Uncertainty – Funds reserved under this category shall be used to mitigate annual revenue shortfalls (actual revenues less than projected revenues) due to slowdown in general economic conditions as well as reductions in revenues caused by actions by State/Federal governments. Should any unanticipated reductions in revenues be deemed to be recurring, adjustments will be made in the following budget so as to reflect revised revenue projections. Any reserve funds expended within this category that result in year-end reserves below the established policy level shall be restored in the subsequent budget year. However, if the reserve level falls to below ten percent (10%), the Town Council may restore funds over a multi-year period. 20 Emergency Reserve - Funds reserved under this category shall be used to mitigate costs associated with unforeseen emergencies, including natural disasters. Should unforeseen and unavoidable events occur that require expenditure of Town resources beyond those provided for in the annual budget, the Town Manager shall have the authority to approve appropriation of Emergency Reserve Funds. The Town Manager shall then present to the Town Council – no later than its first regularly scheduled meeting – a resolution confirming the nature of the emergency and formally authorizing the appropriation of reserve funds. Working Capital – The Town Treasurer can transfer to the Town’s Operating Account up to a total of $700,000 during any fiscal year in order to meet operating expenditures and maintain cash flow during periods such as the first six months of the fiscal year. The Finance Committee will be apprised during the year of the status of the transfers from the Reserve Fund. This money must be replaced in the Reserve Fund by the second Council meeting in June of the Fiscal Year in which it was transferred. In the event that the transferred money cannot be restored in the Reserve Fund a report to Council will need to be given so a formal action plan can be enacted. Excess Fund Balance: At the end of each fiscal year, the Finance Department will report on the audited year-end budgetary fiscal results. Should actual General Fund revenues exceed expenditures, a year-end operating surplus shall be reported. Any year-end operating surplus which results in the General Fund balance exceeding the level required by the reserve policy shall be deemed available for allocation for the following, subject to Council approval: • Transfer to the Capital Reserve Fund for appropriation within the Capital Improvement Program Budget and/or Deferred Maintenance Program for non- recurring needs or establishing a balance for future Capital Projects. • Re-evaluate items from the subsequent year’s operating budget that were not funded because of concern of budget shortfalls and provide for one-time, non-recurring needs. It is the intent of the Town Council to limit use of fund balances in the General Fund to address unanticipated one-time needs. Fund Balances shall not be applied to recurring annual operating expenditures. Other Funds: In conjunction with approving the General Fund Reserve Policy, the Town Council expresses its intent to evaluate the Utility (Enterprise) Fund as to the appropriateness of developing a formal fund-specific reserve policy. Adopted by Vinton Town Council on November 18, 2014 by Resolution No. 2089 21 Town of Vinton, Virginia Statement of Investment Policy Purpose The purpose of this policy is to set forth the investment and operational policies for the management of the public funds of the Town of Vinton, Virginia (“ the Town”). These policies have been adopted by, and can be changed only by, a majority vote of the Town Council of the Town of Vinton, Virginia. These policies are designed to ensure the prudent management of public funds, the availability of operating and capital funds when needed, and an investment return competitive with comparable funds and financial market indices. Scope of the Investment Policy This investment policy is a comprehensive one that governs the overall administration and investment management of those funds held in the Town’s investment portfolio. This policy shall apply to such funds from the time of receipt until the time the funds ultimately leave the Town’s accounts. These funds include, but are not limited to all general operating funds, enterprise funds, debt service funds, capital improvement funds, and all float (the “Town Portfolio”). The monies of individual funds may be commingled for investment purposes. The guidance set forth herein is to be strictly followed by all those responsible for any aspect of the management or administration of these funds. Investment Objectives The Town’s Portfolio shall be managed to accomplish the following hierarchy of objectives: 1 - Preservation of Principal – The single most important objective of the Town’s investment program is the preservation of principal of those funds within the portfolio. 2 - Maintenance of Liquidity – The portfolio shall be managed in such a manner that assures that funds are available as needed to meet those immediate and/or future operating requirements of the Town, including but not limited to payroll, accounts payable, capital projects, debt service and other payments. 3 - Maximize Return – The portfolio shall be managed in such a fashion as to maximize the return on investments within the context and parameters set forth by objectives one (1) and two (2) above. 22 Delegation of Authority The Town Treasurer is an appointed official provided by the Town Charter who is charged with collecting, safeguarding and disbursing the Town’s funds. Therefore the Town Treasurer shall have responsibility for the operation of the investment program. The Town Treasurer shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures should include references to safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, collateral/depository agreement agreements and banking services contracts. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Town Treasurer. The Town may employ an Investment Manager to assist in managing some or the Town’s entire Portfolio. Such Investment Manager must be registered under the Investment Advisors Act of 1940 or exempt from registration. Investment Committee The Town shall have an Investment Committee to serve in an advisory capacity. The committee shall be comprised of the Town Treasurer, Town Manager, Assistant Town Manager and Council Members serving on the Finance Committee. The Town Treasurer shall be the chairperson of the Investment Committee. The Committee may establish its own rules of procedure, and may retain the services of an investment advisor, registered under the Investment Advisers Act of 1940 or exempt from registration, to assist it in performing its duties. The Investment Committee will be charged with the following responsibilities: 1. To review the investment policy annually and update the investment policy when deemed necessary; 2. Monitor the investment transactions to insure that proper controls are in place to ensure the integrity and security of the Town’s Portfolio; 3. Assure that the Town is in compliance with current state laws and the Town’s written investment policies. 4. Meet periodically to deliberate such topics as economic outlook, portfolio diversification and maturity structure, cash flow forecasts, potential risks and target rate of return on the investment portfolio. Standard of Prudence The standard of prudence to be applied to the investment of the Town’s Portfolio shall be the “Prudent Investor” rule that states: “Investments shall be made with judgment and care, under circumstances then prevailing which persons of prudence, discretion and intelligence exercise in the 23 management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.” The Town Treasurer and other town employees and officials involved in the investment process acting in accordance with the Code of Virginia, this policy and any other written procedures pertaining to the administration and management of the Town’s Portfolio and who exercise the proper due diligence shall be relieved of personal responsibility for an individual security’s credit risk or market price changes, provided that any negative deviations are reported in a timely fashion to the Town’s Investment Committee and that reasonable and prudent action is taken to control and prevent any further adverse developments. Furthermore, in accordance with Section 2.2-4410 et seq. of the Code of Virginia, the Treasurer shall not be liable for loss of public money due to the default, failure or insolvency of a depository. Ethics and Conflicts of Interest The State and Local Government Conflict of Interests Act governs officers and employees, including those involved in the Town’s investment process. Specifically, Code of Virginia Section 2.2-3103 (5) and (6) of the Act provide that no officer or employee shall: 1. accept any money, loan, gift, favor, service, or business or professional opportunity that reasonably tends to influence him in the performance of his official duties; or 2. Accept a business or professional opportunity when he knows there is a reasonable likelihood that the opportunity is being afforded to influence him in the performance of his official duties. To ensure that personal investment or business transactions do not violate these provisions or any other provision of the State and Local Government Conflict of Interests Act, officers and employees must (i) familiarize themselves with his Act and (ii) carefully scrutinize how their personal interests may affect or be affected by the transactions that are part of the Town’s investment process. Authorized Investments In accordance with Sections 2.2-4501 through 2.2-4510 of the Code of Virginia and other applicable law, including regulations promulgated by the Treasury Board of Virginia, the Town shall be permitted to invest in any of the following securities. A) U. S. Government Obligations. The following securities issued by the United States Government or its Agencies: 1. Stocks, bonds, treasury notes and other evidences of indebtedness of the United States, including: 24 a. the guaranteed portion of any loan guaranteed by the Small Business Administration, b. any agency of the Untied States government, and c. those unconditionally guaranteed as to the payment of principal and interest by the United States. 2. Bonds of the District of Columbia; 3. Bonds and notes of the Federal National Mortgage Association and the Federal Home Loan Banks: 4. Bonds, debentures or other similar obligations of the federal land banks, federal intermediate credit banks, or banks of cooperatives, issued pursuant to acts of Congress; and 5. Obligations issued by the United States Postal Service when principal and interest thereon are guaranteed by the government of the United States. U.S. Government obligations shall be limited to a maximum maturity of five (5) years at the time of purchase. B) Repurchase Agreements. Contracts for the present purchase and subsequent resale at a specified time in the future of specific securities at specified prices at a price differential representing the interest income to be earned by the Town. Such contracts shall be invested in only if the following conditions are met: 1. the repurchase agreement has a term to maturity of no greater than ninety (90) days; 2. the contract is fully secured by deliverable U.S. Government Obligations as described in (A) above (without limit to maturity), having a market value at all times of at least one hundred two percent (102%) of the amount of the contract; 3. a master repurchase agreement or specific written, repurchase agreement governs the transaction; 4. the securities are held free and clear of any lien by an independent third party custodian acting solely as agent for the Town, provided such third party is not the seller under the repurchase agreement and is a qualified public depository as defined in Section 2.2-4400 et seq. of the Code of Virginia; 5. a perfected first security interest under the Uniform Commercial Code in accordance with book entry procedures prescribed at 31 C.F.R. 306.1 et seq. in such securities is created for the benefit of the Town; 6. for repurchase agreements with terms to maturity of greater than one (1) day, the Town will value the collateral securities continuously and require that if additional collateral is required then that collateral must be delivered within one business day (if a collateral deficiency is not corrected within this time frame, the collateral securities will be liquidated.); 25 7. the counterparty is a : a. primary government securities dealers who report daily to the Federal Reserve Bank of New York, or b. a bank, savings and loan association or diversified securities broker-dealer having $5 billion in assets and $500 million in capital and subject to regulation of capital standards by any state or federal regulatory agency; and 8. the counterparty meets the following criteria: a. has a short-term debt rating of “A-1” or higher from Standard & Poor’s; b. has a long term debt rating of at least “AA” by Standard & Poor’s or “Aa” by Mood’s Investor’s Services, c. has been in operation for at least 5 years, and d. Is reputable among market participants. C) Commercial Paper. Unsecured short-term debt of U.S. corporations may be purchased if the following conditions are met: 1. the maturity is no greater than two hundred-seventy days (270) days: 2. no more than thirty-five (35%) of the total funds available for investment (based on book value on the date of acquisition) may be invested in commercial paper; 3. the amount invested in any single issuing corporation will not exceed five percent (5%) of the total funds available for investment (based on book value on the date of acquisition); 4. the issuing corporation, or its guarantor, has a net worth of at least $50 million; 5. the net income of the issuing corporation, or its guarantor, has averaged $3 million per year for the previous five years; and 6. the issuing corporation, or its guarantor, has a short-term debt rating of no less than “A-1” (or its equivalent” by at least two of the following Moody’s Investors Service, Standard & Poor’s and Fitch Investor’s Service. D) Bankers’ Acceptances. Issued by a domestic bank or a federally chartered domestic office of a foreign bank, which are eligible for purchase by the Federal Reserve System may be purchased if the following conditions are met: 1. the maturity is no greater than two hundred-seventy days (270) days; 2. the short-term paper of which is rated not lower than P-1 by Moody’s Investors Services and A-1 Standard & Poor’s Corporation; and 3. The amount invested in any single bank will not exceed five percent (5%) of the total funds available for investment (based on book value on the date of acquisition). 26 E) Corporate Notes. Issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the Untied States which meet the following requirements: 1. the maturity is no greater than fire (5) years at the time of purchase; 2. has a minimum “Aa” long term debt rating by Moody’s Investors Service and a minimum “AA: long term debt rating by Standard & Poor’s; and 3. The amount invested in any single issuing corporation will not exceed five percent (5%) of the total funds available for investment (based on book value on the date of acquisition). F) Municipal Obligations. Bonds, notes and other evidences of indebtedness of the Commonwealth of Virginia, or of any county, City, town, district, authority or public body of the Commonwealth of Virginia upon which there is no default that meet the following criteria; 1. Have a final maturity on the date of investment not to exceed five (5) years. 2. Rated in either of the two highest rating categories by a nationally recognized rating agency. G) Negotiable Certificates of Deposit and Bank Deposit Notes of domestic banks and domestic offices of foreign banks with: 1. a rating of at least “A-1” by Standard & Poor’s and “P-1” by Moody’s Investor Service, Inc., for maturities of one year or less; 2. and a rating of at least “AA” by Standard & Poor’s and “Aa” by Moody’s Investor Service for maturities over one year and not exceeding five years. H) State Pool. The pooled investment fund (known as the Virginia Local Government Investment Pool) as provided for in Section 2.2-4600 et seq. of the Code of Virginia. I) VACo/VML Virginia Investment Pool. A pooled investment program that local governments and other political subdivisions use to invest assets they expect to hold for one year or longer. Assets of governmental participants are invested in high-quality corporate and government securities with average duration of between 1 to 2 years. VIP has a higher expected rate of return compared to traditional money market funds by investing in slightly longer- term securities as authorized under the Virginia Investment of Public Funds Act. Local governments typically utilize both vehicles: 1. A money market fund with overnight liquidity for operating expenses, and 27 2. VIP for funds requiring less liquidity that can be invested for one year or longer. VIP’s approach provides governmental entities the opportunity to access a professional investment manager while sharing expenses. Investment decisions are guided by a top-notch fund manager with access to extensive research capabilities. The program offers semi-monthly liquidity, which enables participants to access their funds on short notice in order to respond to unexpected events. J) Registered Investment Companies (Mutual Funds.) Shares in open-end investment funds provided such funds are registered under the Federal Investment Company Act of 1940, invest exclusively in the securities specifically permitted under this investment policy, and which are similarly diversified, provided that the fund is rated “AAm” or “AAm-G” or better by Standard & Poor’s Corporation, or equivalent by other rating agencies. The fund must also be properly registered for sale under the Securities Act (Section 13.1-501 et seq.) of the Code of Virginia. Bank Deposits Certificates of deposit and other evidences of deposit in any national banking association, Federal Savings and Loan Association or Federal Savings Bank located in Virginia and any bank, trust company or savings institutions organized under Virginia law are permitted by Section 2.2-4401 et seq. of the Code of Virginia. The Town will maintain bank deposits meet the following requirements: 1. the maturity is greater than one (1) year at the time of purchase; 2. certificates of deposit will be placed directly with depository institutions (no third parties or money brokers will be used); 3. deposits will be secured in accordance with the Virginia Security for Public Deposits Act, (Section 2.2-4400 et se.) of the Code of Virginia that requires: a. collateralization on all deposits of Town funds in excess of the amount protected by federal deposit insurance, and b. Collateralization with (i) U.S. Government obligations and securities unconditionally guaranteed as to the payment of principal and interest by the United States, or any Agency thereof, or (ii) municipal bonds of the Commonwealth of Virginia or any political subdivision of the Commonwealth of Virginia that meets the minimum criteria established in this Policy for direct investment. 28 Portfolio Diversification The Town’s Portfolio shall be diversified by security type and institution. The maximum percentage of the portfolio (book value at the date of acquisition) permitted in each eligible security is as follows: U.S. Government Obligations 100% Maximum Registered Money Market Mutual Funds 100% Maximum State of Virginia LGIP 75% Maximum VACo/VML Virginia Investment Pool 75% Maximum Repurchase Agreements 50% Maximum Bankers’ Acceptances 40% Maximum Commercial Paper 35% Maximum Negotiable Certificates of Deposit/Bank Notes 20% Maximum Municipal Obligations 20% Maximum Corporate Notes 15% Maximum Bank Deposits 25% Maximum The combined amount of bankers’ acceptances, commercial paper, negotiable certificates of deposit/bank notes and corporate notes shall not exceed fifty (50%) of the total book value of the portfolio at the date of acquisition. The Town’s Portfolio will be further diversified to limit the exposure to any one issuer. No more than 5% of the Town’s Portfolio will be invested in the securities of any single issuer with the following exceptions: U.S. Treasury 100% Maximum Each Federal Agency 35% Maximum Each Repurchase Agreement Counterparty 25% Maximum Maximum Maturity Maintenance of adequate liquidity to meet the cash flow needs of the Town is essential. Accordingly, the portfolio will be structured in a manner that ensures sufficient cash is available to meet anticipated liquidity needs. Selection of investment maturities must be consistent with the cash requirements of the Town in order to avoid the forced sale of securities prior to maturity. Operating Funds. The Town’s operating funds will be invested in permitted investments with a stated maturity of no more than 2 years from the date of purchase. To control interest rate risk, the average maturity of the portfolio will not exceed 1 year. Bond Proceeds. Proceeds from the sale of bonds will be invested in compliance with the specific requirements of the bond covenants without further restrictions as to the maximum term to maturity of securities purchased. These proceeds are generally held by 29 the Bond Trustee. However, in no case will bond proceeds be invested in securities with a term to maturity that exceeds the expected disbursement date of those funds. Reserve Funds and other funds with longer-term investment horizons my be invested in securities exceeding five (5) years if the maturity of such investment is made to coincide as nearly as practicable with expected use of funds. Prohibited Investments and Investment Practices The Town is prohibited from: 1. Investment in reverse repurchase agreements; 2. Short sales (selling a specific security before it has been legally purchased); 3. Borrowing funds for the sole purpose of reinvesting the proceeds of such borrowing; 4. Investment in complex derivatives such as range notes, dual index notes, inverse floating rate notes and deleveraged notes, or notes linked to lagging indices or to long-term indices. 5. Investing in any security not specifically permitted by this Policy. Selection, Approval of Brokers, Qualified Financial Institutions The Town Treasurer and/or the Town’s Investment Manager shall maintain a list of financial institutions and broker/dealers that are approved for investment purposes (“Qualified Institutions”). Only firms meeting the following requirements will be eligible to serve as Qualified Institutions: 1. “primary” dealers and regional dealers that qualify under Securities and Exchange Commission Rule 15C3-1 (uniform net capital rule); 2. capital of no less than $10,000,000; 3. registered as a dealer under the Securities Exchange Act of 1934; 4. member of the National Association of Dealers (NASK); 5. registered to sell securities in Virginia; and 6. The firm and assigned broker have been engaged in the business of effecting transactions in U.S. government and agency obligations for at least five (5) consecutive years. All brokers, dealers and other financial institutions deemed to be Qualified Institutions shall be provided with current copies of the Town’s Investment Policy. A current audited financial statement is required to be on file for each financial institution and broker/dealer with which the Town transacts business. Competitive Selection of Investment Instruments It will be the policy of the Town to transact all securities purchase/sales only with Qualified Institutions through a formal and competitive process requiring the solicitation 30 and evaluation of at least three bids/offers. The Town will accept the offer which (a) the highest rate of return within the maturity required; and (b) optimizes the investment objective of the overall portfolio. When selling a security, the Town will select the bid that generates the highest sale price. Primary fixed price federal agencies offerings may be purchased from the list of Qualified Institutions without competitive solicitation if it is determined that no agency obligations meeting the Town’s requirements are available in the secondary market at a higher yield. Investment of Bond Proceeds The Town intends to comply with all applicable sections of the Internal Revenue Code of 1986, Arbitrage Rebate Regulations and bond covenants with regard to the investment of bond proceeds. Accounting records will be maintained in a form and for a period of time sufficient to the document compliance with these regulations. Sinking fund investments will be limited to those securities authorized by Section 2.2- 4500 et seq. of the Code of Virginia. Safekeeping and Custody All investment securities purchased by the Town or held as collateral on deposits or investments shall be held by the Town or by a third-party custodial agent who may not otherwise be counterparty to the investment transaction. All securities in the Town’s Portfolio shall be held in the name of the Town and will be free and clear of any lien. Further, all investment transactions will be conducted on a delivery-vs.-payment basis. The custodial agent shall issue a safekeeping receipt to the Town listing the specific instrument, rate, maturity and other pertinent information. On a monthly basis, the custodial agent will also provide reports which list all securities held for the Town, the book value of holdings and the market value as of month-end. Appropriate Town officials and representatives of the custodial agent responsible for, or in any manner involved with, the safekeeping and custody process of the Town shall be bonded in such a fashion as to protect the Town from losses from malfeasance and misfeasance. Performance Standards The investment portfolio shall be designed and managed with the objective of obtaining a market rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and cash flow needs of the Town. Short-term funds and other funds that must maintain a high degree of liquidity will be compared to the return on the three-month U. S. Treasury Bill. Medium term investments and other funds that have a 31 longer-term investment horizon will be compared to an index of U. S. Treasury securities having a similar duration or other appropriate benchmark. Reporting The Town Treasurer or Investment Manager shall prepare an investment report not less than monthly for the Investment Committee. This report shall include: (i) a listing of the existing portfolio in terms of investment securities, amortized book value, maturity date, yield-on-cost, market value, credit rating and other features deemed relevant and (ii) a listing of all transactions executed during the month. The Town Treasurer or Investment Manager shall prepare and submit to the Investment Committee a “Quarterly Investment Report” that summarizes (i) recent market conditions, economic developments and anticipated investment conditions, (ii) the investment strategies employed in the most recent quarter, (iii) a description of all securities held in investment portfolios at month-end, (iv) the total rate of return for the quarter and year-to-date versus appropriate benchmarks, and (v) any areas of policy concern warranting possible revisions to current or planned investment strategies. The quarterly report will also include a statement that the investment of the Town Portfolio is in compliance with this Policy and any applicable bond resolutions. Adopted by Resolution No. 2053 by Town Council on February 18, 2014. 32 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, April 4, 2017, at 7:00 p.m. or as soon thereafter as the matter may be heard, in the Council Chambers of the Vinton Municipal Building, located at 311 South Pollard Street, Vinton, Virginia, on the following, to-wit: TO SET A REAL ESTATE TAX RATE OF NOT MORE THAN $.07 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. TO SET A PERSONAL PROPERTY TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. TO SET A MACHINERY AND TOOLS TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Susan N. Johnson Town Clerk ------------------------------------------------------------------------------------------------------- Please publish in the Messenger on Thursday, March 30, 2017. Please send invoice and affidavit of publication to: Susan N. Johnson Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 33 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, May 2, 2017, at the Vinton Municipal Building, 311 S. Pollard Street, Vinton, Virginia, at 7:00 p.m. or as soon thereafter as the matter may be heard, for the purpose of discussing the proposed FY2017-2018 Town of Vinton Budget. Revenues Total All Funds General Fund $8,714,969 Utility Fund 3,742,150 Stormwater Fund 451,505 Capital Improvements Fund 0 Total Revenues $12,908,624 Expenditures General Fund: Town Council $155,802 Town Manager's Office 121,713 Human Resources 71,835 Legal Services 31,588 Treasurer/Finance Department 234,863 Police Department 1,835,280 Communications Services 439,538 Emergency Services 7,500 Police Grants 7,729 Fire & EMS 1,071,441 DMV DUI Taskforce 62,691 Police/Animal Control 115,571 Public Works Administration 100,879 Maintenance/Highways/Streets/Bridges 1,060,037 Snow and Ice Removal 77,456 Traffic Signs and Street Light 137,469 Refuse Collection 504,491 Recycling 79,812 Building & Grounds 122,106 Health Department 11,000 Special Programs 145,379 WM Interdepartmental Functions 7,500 War Memorial 282,969 Vinton Veterans Monument 4,500 Swimming Pool/Parks 3,251 Senior Program 109,621 Town Museum 11,595 Planning & Zoning 857,757 Economic Development 143,666 Public Transportation 100,000 Vinton Business Center 7,350 Debt Service - General Fund 508,003 Contingencies 58,784 Transfers 225,753 Total General Fund $8,714,969 34 Utility Fund: Water & Wastewater Administration $523,221 Customer Accounts 287,647 Water System Maintenance 810,515 Purchased Water 125,000 Wastewater System Maint. 830,812 Debt Retirement-Bonds/L.T.D. 833,211 Contingencies 105,992 Transfers 225,752 Total Utility Fund $3,742,150 Stormwater Fund Administration $102,796 Street & Road Cleaning 79,617 Operations 230,248 Debt 38,884 Total Stormwater Fund $451,505 Total Combined Expenditures $12,908,624 Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Susan N. Johnson Town Clerk ------------------------------------------------------------------------------------------------------- Please publish as a Display ad in the Messenger on Thursday, April 20, 2017, and Thursday, April 27, 2017. Please send invoice and affidavit of publication to: Susan N. Johnson Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 35 36 37 38 Revenues Total All Funds General Fund $8,563,152 Utility Fund 3,742,150 Stormwater Fund 428,042 Capital Improvements Fund 0 Total Revenues $12,733,344 Expenditures Town Council $146,170 Town Manager's Office 122,838 Human Resources 72,035 Legal Services 31,250 Treasurer/Finance Department 235,827 Police Department 1,849,784 Communications Services 439,538 Emergency Services 7,500 Police Grants 7,729 Fire & EMS 1,081,930 DMV DUI Taskforce 63,374 Police/Animal Control 112,837 Public Works Administration 101,046 Maintenance/Highways/Streets/Bridges 967,137 Snow and Ice Removal 78,068 Traffic Signs and Street Light 137,578 Refuse Collection 507,754 Recycling 80,677 Building & Grounds 119,320 Health Department 11,000 Special Programs 147,247 WM Interdepartmental Functions 7,500 War Memorial 282,805 Vinton Veterans Monument 4,540 Swimming Pool/Parks 3,251 Senior Program 114,067 Town Museum 11,694 Planning & Zoning 839,537 Economic Development 142,762 Public Transportation 107,000 Vinton Business Center 7,350 Debt Service - General Fund 507,986 Contingency 0 Transfers 214,021 39 Utility Fund: Water & Wastewater Administration $526,491 Customer Accounts 291,255 Water System Maintenance 904,207 Purchased Water 125,000 Wastewater System Maintenance 833,070 Debt Retirement-Bonds/L.T.D. 842,008 Contingency 6,098 Transfers 214,021 Total Utility Fund $3,742,150 Stormwater Fund Administration $103,552 Street & Road Cleaning 78,883 Operations 206,787 Debt Retirement 38,820 Total Stormwater Fund $428,042 Total Combined Expenditures $12,733,344 40 General Fund Utility Fund Stormwater Fund Total Revenues General Property Taxes 708,679$ -$ -$ 708,679$ Other Local Taxes 2,825,239 - - 2,825,239 Permits and Fees 10,750 - - 10,750 Fines & Forfeitures 78,700 - - 78,700 Use of Money 17,000 500.00 - 17,500 Use of Property 158,000 - - 158,000 Charges for Services 229,900 - - 229,900 Charges for War Memorial 162,000 - - 162,000 Miscellaneous Revenue 681,250 - - 681,250 Recovered Cost 24,000 14,200.00 - 38,200 Non-Categorical Aid 408,535 - - 408,535 State Sales Tax 1,400,000 - - 1,400,000 Categorical Aid 1,859,099 - - 1,859,099 Operating Revenues - 3,727,450.00 - 3,727,450 Transfer In - - 428,042 428,042 Total Revenue 8,563,152$ 3,742,150$ 428,042$ 12,733,344$ Expenditures Personnel 4,683,259$ 1,019,001$ 277,602$ 5,979,862$ Operating 2,331,571 1,259,481 100,620 3,691,672 Capital 826,315 401,541 11,000 1,238,856 Debt 507,986 842,008 38,820 1,388,814 Transfers 214,021 214,021 - 428,042 Contingency - 6,098 - 6,098 Total Expenditures 8,563,152$ 3,742,150$ 428,042$ 12,733,344$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ Estimated Beginning Fund Balance*2,879,221$ 2,180,435$ (299,792)$ 4,759,864$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ Estimated Ending Fund Balance 2,879,221$ 2,180,435$ (299,792)$ 4,759,864$ *Excluding Capital Assets TOWN OF VINTON REVENUE AND EXPENDITURE SUMMARY 41 Revenue Source Collection Description General Property Taxes Real Estate Taxes, Personal Property Taxes, and Public Service Corporation Taxes. Real Estate Taxes are collected June 5th and December 31st, while Personal Property Taxes and Public Service Other Local Taxes Consumer's Utility Tax (Due Monthly), Business License Taxes (Due March 31st), Franchise License Taxes, Motor Vehicle Licenses (Due May 31st), Bank Stock Taxes, Pari-Mutuel Tax, Admissions & Amusement Taxes (Due Monthly), Hotel & Motel Room Taxes (Due Monthly), Prepared Food Taxes (Due Monthly), and Cigarette Tax Permits & Fees Permits from Planning & Zoning (due upon beginning of project) and Animal Tags (due by January 31st). Fines & Forfeitures Court Fines & Forfeitures, Parking Fines, and False Alarm Fees generated by the Police Department. Use of Money Interest from investments at financial institutions, typically paid on an annual basis. Use of Property Rental of Town Property, Rental of the Senior Center, and anticipated Sale of Equipment. Charges for Services Additional Waste Dumping Fees, Special Programs Income, Senior Program Reimbursement, and Fee for Transport. Charges for War Memorial Rental of the War Memorial, Taxable Sales, and Revenue from Use by Other Departments. Miscellaneous Revenue Revenue items that do not fit another designation as well as Roanoke County payment for fire hydrants, refuse collection, gainsharing, and Recovered Cost Recoveries and rebates, and police contractual services. Non-Categorical Aid Assistance for Motor Vehicles Carriers, HB 599 Police Assistance State Sales Tax Portion of the Town of Vinton population to the Roanoke County population is multiplied by all sales tax received in Roanoke County. Per the Gainsharing Agreement with Roanoke County, the rate will remain at 11.77 until the end of the agreement. Businesses remit the tax monthly to the Virginia Department of Taxation, who then remits Categorical Aid Emergency Services Grant, DCJS Grant, Highway Maintenance from VDOT, Department of Fire Programs Grant, DMV Task Force Grant, Revenue Funding Description 42 Funding Summary General Fund Revenues BY Function Compared to the FY 16-17 Adopted Budget Actual Adopted FY 17-18 FY 17-18 % Change Revenues Budget Committee Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts General Property Taxes 637,659 697,167 708,679 708,679 1.65% Other Local Taxes 2,860,739 2,874,328 2,825,239 2,825,239 -1.71% Permits & Fees 9,788 11,000 10,750 10,750 -2.27% Fines & Forfeitures 51,631 78,700 78,700 78,700 0.00% Use of Money 17,710 19,000 17,000 17,000 -10.53% Use of Property 173,568 148,810 158,000 158,000 6.18% Charges for Services 269,598 260,500 229,900 229,900 -11.75% 163,453 201,500 162,000 162,000 -19.60% Miscellaneous Revenue 1,518,211 779,250 681,250 681,250 -12.58% Recovered Cost 237,421 39,500 24,000 24,000 -39.24% Non-Categorical Aid 402,244 408,535 408,535 408,535 0.00% State Sales Tax 1,346,957 1,400,000 1,400,000 1,400,000 0.00% Categorical Aid 1,431,509 1,711,555 1,859,099 1,859,099 8.62% Total 9,120,488 8,629,845 8,563,152 8,563,152 -0.77% General Property Taxes 8% Other Local Taxes 33% Permits & Fees 0% Fines & Forfeitures 1% Use of Money 0% Use of Property 2% Charges for Services Charges for War Memorial 2% Miscellaneous Revenue 8% Recovered Cost 0% Non-Categorical Aid 5% State Sales Tax 16% Categorical Aid 22% General Fund Revenues 43 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 REAL PROPERTY TAXES 200.1101.001 CURRENT TAXES - REAL ESTAT 137,508.02 131,146.23 228,076.63 286,910.72 131,523.60 323,167.00 327,329.00 327,329.00 TOTAL 137,508.02 131,146.23 228,076.63 286,910.72 131,523.60 323,167.00 327,329.00 327,329.00 REAL & PERSL. PUB. SVC. CORP 200.1102.002 DELINQUENT TAXES - R.ESTAT 2,147.91 2,992.21 2,344.19 3,490.93 1,906.04 3,000.00 3,500.00 3,500.00 200.1102.005 PUBLIC SERVICE CORP.4,429.97 4,174.94 5,219.89 11,961.92 12,071.18 12,000.00 12,100.00 12,100.00 200.1102.006 REAL ESTATE - PENALTIES 2,824.06 3,418.90 3,386.64 3,925.09 2,332.26 3,000.00 3,500.00 3,500.00 200.1102.007 REAL ESTATE - INTEREST 506.41 778.22 661.04 819.14 369.27 1,000.00 750.00 750.00 TOTAL 9,908.35 11,364.27 11,611.76 20,197.08 16,678.75 19,000.00 19,850.00 19,850.00 PERSONAL PROPERTY TAXES 200.1103.001 CURRENT PERSONAL PROP. TAX 257,536.91 276,052.05 284,675.73 295,333.78 20,317.58 325,000.00 325,000.00 325,000.00 200.1103.002 DELINQUENT TAXES-PERS. PRO 13,199.80 13,375.36 11,256.99 16,752.11 5,059.94 15,000.00 15,500.00 17,000.00 200.1103.006 PERSONAL PROP. - PENALTIES 7,180.75 7,574.89 9,162.84 8,986.47 4,456.47 8,000.00 8,500.00 9,500.00 200.1103.007 PERSONAL PROP. - INTEREST 5,633.75 6,418.27 7,914.30 9,479.20 3,056.92 7,000.00 8,000.00 10,000.00 TOTAL 283,551.21 303,420.57 313,009.86 330,551.56 32,890.91 355,000.00 357,000.00 361,500.00 CONSUMER'S UTILITY TAX 200.1202.001 UTILITY TAX 753,456.08 751,078.00 749,113.11 737,118.71 362,537.14 765,500.00 750,000.00 740,000.00 200.1202.002 E-911 TELEPHONE TAX - - - - - - - - 200.1202.003 MOBILE TELEPHONE TAX - - - - - - - - TOTAL 753,456.08 751,078.00 749,113.11 737,118.71 362,537.14 765,500.00 750,000.00 740,000.00 BUSINESS LICENSE TAXES 200.1203.001 CONTRACTING 23,023.08 29,720.59 27,043.42 30,823.36 1,640.09 32,000.00 32,000.00 22,800.00 200.1203.002 RETAIL SALES 270,062.51 267,815.77 259,878.76 244,164.95 19,420.63 270,000.00 270,000.00 264,000.00 200.1203.003 PROFESSIONAL 114,473.67 121,436.51 119,935.16 136,559.55 13,879.04 140,000.00 140,000.00 131,000.00 200.1203.004 REPAIRS, PERSONAL & BUS. S 68,395.23 79,058.44 68,313.95 78,774.06 13,006.52 74,000.00 80,000.00 72,600.00 200.1203.005 WHOLESALE 4,843.39 5,077.52 2,234.82 7,664.38 162.34 7,600.00 7,600.00 7,000.00 200.1203.006 MISCELLANEOUS 11,197.69 14,001.35 12,343.11 10,760.86 2,768.45 14,000.00 12,500.00 8,700.00 200.1203.007 TAX ON PUBLIC UTILITIES 34,173.13 35,416.34 34,139.01 32,623.15 16,049.49 35,000.00 35,000.00 25,500.00 TOTAL 526,168.70 552,526.52 523,888.23 541,370.31 66,926.56 572,600.00 577,100.00 531,600.00 FRANCHISE LICENSE TAXES 200.1204.001 FRANCHISE TAX - R. GAS CO.3,627.07 3,740.61 3,823.27 4,094.20 - 3,700.00 3,700.00 3,700.00 200.1204.005 RIGHTS-OF-WAY USE FEE 28,266.31 28,443.13 19,070.52 34,525.66 13,311.27 33,000.00 34,000.00 34,000.00 TOTAL 31,893.38 32,183.74 22,893.79 38,619.86 13,311.27 36,700.00 37,700.00 37,700.00 MOTOR VEHICLE LICENSES 200.1205.001 VEHICLE DECALS - - - - - - - - 200.1205.002 VEHICLE LICENSE FEE 160,244.80 159,658.41 163,146.89 159,786.08 30,835.01 170,000.00 165,000.00 165,000.00 44 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 BANK STOCK TAXES 200.1206.001 BANK STOCK TAXES 157,000.00 154,964.00 128,511.00 249,473.54 - 195,600.00 208,989.00 208,989.00 TOTAL 157,000.00 154,964.00 128,511.00 249,473.54 - 195,600.00 208,989.00 208,989.00 PARI-MUTUEL TAX 200.1207.001 PARI-MUTUEL TAX 18,083.53 8,064.23 - - - - - - TOTAL 18,083.53 8,064.23 - - - - - - ADMISSIONS & AMUSEMENT TAXES 200.1209.001 ADMISSIONS TAX 2,953.24 2,360.26 112.50 - - 250.00 250.00 250.00 TOTAL 2,953.24 2,360.26 112.50 - - 250.00 250.00 250.00 HOTEL & MOTEL ROOM TAXES 200.1210.001 TRANSIENT OCCUPANCY TAX 925.59 728.76 584.10 766.18 853.30 1,200.00 1,200.00 1,200.00 TOTAL 925.59 728.76 584.10 766.18 853.30 1,200.00 1,200.00 1,200.00 PREPARED FOOD TAXES 200.1211.001 PREPARED FOOD TAX 912,226.77 897,486.53 915,818.22 955,477.09 468,238.29 924,478.00 975,500.00 975,500.00 TOTAL 912,226.77 897,486.53 915,818.22 955,477.09 468,238.29 924,478.00 975,500.00 975,500.00 CIGARETTE TAX 200.1212.001 CIGARETTE TAX 321,975.90 266,366.87 196,383.32 178,127.00 103,312.50 208,000.00 200,000.00 165,000.00 TOTAL 321,975.90 266,366.87 196,383.32 178,127.00 103,312.50 208,000.00 200,000.00 165,000.00 ANIMAL LICENSES 200.1301.001 ANIMAL LICENSES 4,225.50 4,459.00 7,317.50 3,513.00 1,656.00 4,500.00 4,500.00 4,500.00 TOTAL 4,225.50 4,459.00 7,317.50 3,513.00 1,656.00 4,500.00 4,500.00 4,500.00 PERMITS & OTHER LICENSES 200.1303.004 SITE PLAN & SUBDIVISION FE 970.00 800.00 450.00 1,125.00 600.00 1,000.00 1,000.00 1,000.00 200.1303.005 SIGN PERMITS 1,490.00 1,316.00 1,805.00 1,440.00 820.00 1,500.00 1,500.00 1,500.00 200.1303.007 ZONING PERMITS 4,175.00 2,390.00 2,830.00 3,460.00 1,250.00 3,500.00 3,500.00 3,500.00 200.1303.009 MISCELLANEOUS FEES - 120.00 - 250.00 - 500.00 250.00 250.00 TOTAL 6,635.00 4,626.00 5,085.00 6,275.00 2,670.00 6,500.00 6,250.00 6,250.00 FINES & FORFEITURES 200.1401.001 COURT FINES & FORFEITURES 71,247.12 72,649.24 54,733.33 48,976.21 32,251.42 76,000.00 76,000.00 76,000.00 200.1401.002 PARKING FINES 1,785.00 1,985.00 1,645.00 2,630.00 890.00 2,500.00 2,500.00 2,500.00 200.1401.003 FALSE ALARM FINES 75.00 425.00 125.00 25.00 - 200.00 200.00 200.00 TOTAL 73,107.12 75,059.24 56,503.33 51,631.21 33,141.42 78,700.00 78,700.00 78,700.00 45 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 REVENUE FROM USE OF MONEY 200.1501.001 INTEREST FROM INVESTMENTS 4,433.84 14,539.61 15,437.90 16,795.16 360.06 19,000.00 17,000.00 17,000.00 200.1501.002 INTEREST FROM CDBG REV LOA - - - 914.29 1,676.16 - - - 200.1501.004 INTEREST INCOME FROM BONDS - 59,628.00 60,745.51 0.47 0.21 - - - TOTAL 4,433.84 74,167.61 76,183.41 17,709.92 2,036.43 19,000.00 17,000.00 17,000.00 REVENUE FROM USE OF PROPERTY 200.1502.001 RENTAL OF TOWN PROPERTY 101,563.89 103,437.37 104,513.93 124,178.63 67,139.96 120,310.00 135,000.00 135,000.00 200.1502.002 RENTAL OF EQUIPMENT - - - - - - - - 200.1502.003 RENTAL OF SENIOR CENTER 17,489.00 21,019.65 16,544.00 19,852.75 11,035.25 25,500.00 20,000.00 20,000.00 200.1502.004 DOH BLDG UTILITY PAYMENT - - - - 2,766.28 - - - 200.1502.006 SALES OF MATERIAL & SUPPLI - - - - 368.00 - - - 200.1502.008 SALE OF EQUIPMENT - 6,516.25 7,443.95 29,536.50 1,275.00 3,866.99 3,000.00 3,000.00 200.1502.009 SALE/EASEMENT-REAL ESTATE - - - - 6,000.00 - - - TOTAL 119,052.89 130,973.27 128,501.88 173,567.88 88,584.49 149,676.99 158,000.00 158,000.00 MAINT./HWYS., BRIDGES, ETC. 200.1607.002 SIDEWALKS, CURB & GUTTER - - - - - - - - TOTAL - - - - - - - - SANIT. & WASTE REMOVAL FEES 200.1608.002 WASTE DUMPING & DISPOSAL C 115.00 425.36 295.00 100.00 145.00 500.00 250.00 250.00 TOTAL 115.00 425.36 295.00 100.00 145.00 500.00 250.00 250.00 CHARGES FOR SERVICES 200.1613.001 SPECIAL PROGRAMS INCOME 70.00 1,311.00 922.00 565.00 1,709.60 500.00 650.00 650.00 200.1613.002 SWIMMING POOL ADMISSIONS 28,572.50 28,941.50 27,374.50 14,385.00 - - - - 200.1613.003 POOL MISCELLANEOUS 450.00 - 7.00 243.10 - - - - 200.1613.005 SWIMMING POOL CONCESSIONS - - 1,773.52 2,152.85 - - - - 200.1613.006 MEMORIAL HALL INCOME 136,551.70 - - - - - - - 200.1613.007 SWIMMING POOL- SWIM CLASS 5,754.49 3,044.49 (1,680.00) 310.00 - - - - 200.1613.009 OTHER SR. CITIZEN RE-IMB.1,260.50 1,032.00 923.75 733.00 255.00 2,500.00 1,000.00 1,000.00 200.1613.010 FEE FOR TRANSPORT 188,148.19 188,449.05 228,959.66 251,108.67 80,331.30 257,000.00 250,000.00 228,000.00 200.1613.011 WM - REV FROM OTHER DEPT 3,954.50 400.00 - - - - - - 200.1613.016 WM ITEM RESALE 4,495.94 - - - - - - - TOTAL 369,257.82 217,089.06 261,640.43 269,497.62 82,295.90 260,000.00 251,650.00 229,650.00 46 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 CHARGES FOR SERVICES - WM 200.1614.001 WM HALL INCOME - 135,656.90 147,247.60 132,120.56 93,393.63 170,000.00 170,000.00 150,000.00 200.1614.002 WM TAXABLE SALES - 3,589.85 15,349.27 273.50 4,869.56 4,500.00 4,500.00 4,500.00 200.1614.003 WM CONTRACTED RESALE ITEMS - 47,125.62 8,675.32 22,876.95 19,024.17 17,000.00 17,000.00 - 200.1614.004 WM - REV FROM OTHER DEPTS 697.00 4,014.00 5,349.00 8,181.50 7,291.50 10,000.00 10,000.00 7,500.00 200.1614.005 WM - RECOVERED CONTRACT PM - - - - - - - - TOTAL 697.00 190,386.37 176,621.19 163,452.51 124,578.86 201,500.00 201,500.00 162,000.00 MISCELLANEOUS INCOME 200.1899.001 MISCELLANEOUS INCOME 19,087.73 7,858.00 7,735.13 13,369.10 14,239.57 5,500.00 10,000.00 10,000.00 200.1899.002 OFS - REFUNDING DEBT 2,411,640.87 - - 702,000.00 - - - - 200.1899.003 DONATIONS FIRE DEPT.-COUNT - - - - - - - - 200.1899.004 FIRE HYDRANTS - RKE CNTY 6,500.04 6,500.04 6,500.04 6,500.04 3,250.02 6,500.00 6,500.00 6,500.00 200.1899.005 MISC. INCOME FROM OTHER GO - - 1,944.00 - - - - - 200.1899.006 R. CNTY. REFUSE COLLECTION 110,000.00 110,000.00 110,000.00 110,000.00 55,000.00 110,000.00 110,000.00 110,000.00 200.1899.007 VFAC CONTRIBUTION-EMS REHA - 25,348.66 - - - - - - 200.1899.008 RE-APPROPRIATED FUND BALAN - - - - - 151,095.00 - - 200.1899.009 ROANOKE COUNTY: GAIN SHARI 594,173.00 542,676.00 549,213.00 536,023.00 552,764.00 550,000.00 552,000.00 552,000.00 200.1899.013 BOND PROCEEDS - - - 389.47 - - - - 200.1899.014 DEBT PROCEEDS - - - - - - - - 200.1899.015 WAR MEMORIAL DONATIONS 500.00 - - - - - - - 200.1899.016 POLICE DEPT DONATIONS - - - - - - - - 200.1899.018 GIFTS AND DONATIONS 53,250.00 - 2,500.25 8,135.00 - - - - 200.1899.024 BOND PROCEEDS - - - 136,599.00 - - - - 200.1899.025 ROCO-CONTR VIN BUSINESS CT - - - - - - - - 200.1899.026 ROCO-CONTR VETERAN MONUMEN - - - 5,000.00 2,500.00 2,500.00 2,500.00 2,500.00 200.1899.029 PROCEEDS FROM POLICE V LEA 313,314.50 - - - - - - - 200.1899.030 DUPLICATE REAL ESTATE FEES 390.00 250.00 370.00 195.00 120.00 250.00 250.00 250.00 200.1899.032 CDBG GRANT LOAN APP FEE - - 75.00 - - - - - TOTAL 3,508,856.14 692,632.70 678,337.42 1,518,210.61 627,873.59 825,845.00 681,250.00 681,250.00 RECOVERED COSTS 200.1901.001 RECOVERIES AND REBATES 23,485.30 13,894.02 19,266.09 235,330.21 18,971.81 49,744.50 20,000.00 20,000.00 200.1901.004 RECOVERED POLICE CONTRACTU 3,672.00 2,346.00 2,035.00 2,091.00 1,275.00 4,500.00 4,000.00 4,000.00 200.1901.005 RECOVERED EMS CONTRACTUAL 1,610.00 - - - - - - - TOTAL 28,767.30 16,240.02 21,301.09 237,421.21 20,246.81 54,244.50 24,000.00 24,000.00 47 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 NON-CATEGORICAL AID 200.2201.001 A.B.C. PROFITS - - - - - - - - 200.2201.003 MOTOR VEHICLES CARRIERS TA 9,458.61 10,177.58 9,462.62 9,804.60 8,820.22 10,000.00 10,000.00 10,000.00 200.2201.009 POLICE ASSISTANCE (HB 599)189,344.00 189,344.00 189,344.00 189,344.00 97,720.00 195,439.00 195,439.00 195,439.00 200.2201.010 PERSONAL PROP TAX FROM STA 203,095.72 203,095.72 203,095.72 203,095.72 - 203,096.00 203,096.00 203,096.00 200.2201.020 MISC. NON-CATEGORICAL AID - - - - - - - - TOTAL 401,898.33 402,617.30 401,902.34 402,244.32 106,540.22 408,535.00 408,535.00 408,535.00 STATE SALES TAXES 200.2402.001 STATE SALES TAXES 1,281,985.56 1,291,284.55 1,313,127.56 1,346,956.60 682,159.96 1,400,000.00 1,420,000.00 1,400,000.00 TOTAL 1,281,985.56 1,291,284.55 1,313,127.56 1,346,956.60 682,159.96 1,400,000.00 1,420,000.00 1,400,000.00 OTHER CATEGORICAL AID 200.2404.002 EMER. SERVICES MATCHING FU - - - - - 7,500.00 7,500.00 7,500.00 200.2404.003 DMV GRANT - 3,965.80 1,495.00 - - - - - 200.2404.005 DCJS LIVE SCAN REPL GRANT - - - 7,832.75 6,103.40 7,729.00 7,729.00 7,729.00 200.2404.006 HIGHWAY MAINTENANCE 1,035,126.28 1,065,611.32 1,094,898.20 1,138,695.20 589,292.62 1,178,498.00 1,210,996.00 1,210,996.00 200.2404.010 DEPT. OF FIRE PROGRAMS 23,096.00 24,320.00 25,656.00 25,666.00 23,651.00 26,500.00 26,500.00 26,500.00 200.2404.011 BVP VEST GRANT 7,727.05 1,790.40 1,289.92 719.00 1,695.00 1,545.00 - - 200.2404.012 FORFEITURE FUND - - - - - - - - 200.2404.015 DMV OVERTIME GRANT - - - - - 8,750.00 - - 200.2404.020 MISC. CATEGORICAL AID 7,438.40 669.42 903.10 890.42 769.00 - - - 200.2404.021 ATF-RECOVERIES(ASSET FORFT 1,753.17 71,048.97 88,184.59 1,159.28 12,685.03 - - - 200.2404.023 DCJS - RECOVERIES 62.95 439.10 7,333.05 2,509.68 125.94 - - - 200.2404.026 DMV TASK FORCE GRANT - - - - - 129,788.66 49,254.00 63,374.00 200.2404.027 21ST CENTURY POLICING GRAN - - - - - 18,000.00 - - 200.2404.039 ATF - REIMBURSEMENT 14,699.42 14,079.10 6,861.15 12,858.95 3,930.71 12,000.00 13,000.00 13,000.00 200.2404.040 VML RISK MGMT GRANT - 3,315.00 4,000.00 4,000.00 4,000.00 4,000.00 - - 200.2404.041 RECOVERY ACT JUSTICE A.GRA - - - - - - - - 200.2404.042 MUMI PLANNING GRANT - - - - - - - - 200.2404.043 DMV SPEED ENFORCEMENT GRAN 1,794.00 1,040.00 - - - - - - 200.2404.044 G3 VISION SYSTEM GRANT - - - - - - - - 200.2404.045 FED GRNT - BJAG COMP 4,492.00 5,691.00 6,341.00 6,956.00 - - - - 200.2404.046 ASSET FORF. GRANT-PC REPL.- 29,750.00 - - - - - - 200.2404.051 CDBG GRANT - 59,866.71 180,742.10 230,221.85 229,169.34 310,283.00 - - 200.2404.052 CDBG LOCAL PRIVATE MATCH - - - - 30,341.27 - - - 200.2404.053 FEMA / VDEM PROJECT - - - - - - - - 200.2404.054 VDOT - REVENUE SHARING 1,575.00 - - - - - - - 200.2404.055 EMS GRANT - - - - - - - - 200.2404.057 VDOT REV SHARING GLADECRK - - - - - 657,210.00 530,000.00 530,000.00 200.2404.058 TINKER CREEK CANOE RAMP PR - - 21,500.00 - - - - - 48 TOWN OF VINTON GENERAL FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 OTHER CATEGORICAL AID (CONTINUED) 200.2404.782 VDOT REVENUE SHARING-BRIDG - - - - - - - - 200.2404.783 RSTP WALNUT AVE IMP - - - - - - - - 200.2404.784 ROANOKE VALLEY GREENWAY CO - - - - 12,500.00 12,500.00 - - 200.2404.785 ROCO EDA - - - - 20,000.00 20,000.00 - - TOTAL 1,097,764.27 1,281,586.82 1,439,204.11 1,431,509.13 934,263.31 2,394,303.66 1,844,979.00 1,859,099.00 TOTAL GENERAL FUND 10,212,691.34 7,652,895.69 7,819,169.67 9,120,487.14 3,933,299.32 9,374,800.15 8,716,532.00 8,563,152.00 49 Funding Summary General Fund Expenditures BY Function Compared to the FY 16-17 Adopted Budget Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts General Administration 693,685 604,760 608,120 608,120 0.56% Public Safety 3,354,394 3,523,578 3,562,692 3,562,692 1.11% Public Works 2,245,576 2,053,764 2,002,580 2,002,580 -2.49% Special Programs 598,325 564,908 571,104 571,104 1.10% Community Development 829,178 1,180,856 1,096,649 1,096,649 -7.13% Debt Retirement 1,171,523 467,307 507,986 507,986 8.70% Contingency - 14,694 - - 100.00% Transfers - 219,978 214,021 214,021 100.00% Total 8,892,681 8,629,845 8,563,152 8,563,152 -0.77% General Administration 7% Public Safety 42% Public Works 23% Special Programs 7% Community Development 13% Debt Retirement 6% Contingency 0% Transfers 2% General Fund Expenditures 50 Funding Summary General Fund Expenditures Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Town Council 243,290 121,268 146,170 146,170 20.53% Town Manager 106,344 126,238 122,838 122,838 -2.69% Human Resources 69,666 72,803 72,035 72,035 -1.05% Legal Services 32,445 30,000 31,250 31,250 4.17% Treasurer/Finance Department 241,940 254,451 235,827 235,827 -7.32% Total Administration 693,685 604,760 608,120 608,120 0.56% Police Department 1,803,053 1,919,608 1,849,784 1,849,784 -3.64% Communication Services 421,741 419,390 439,538 439,538 4.80% Emergency Services - 7,500 7,500 7,500 0.00% Grants 16,959 7,729 7,729 7,729 0.00% Fire & EMS 1,017,122 1,058,771 1,081,930 1,081,930 2.19% DUI Taskforce Grant - - 63,374 63,374 100.00% Animal & Pest Control 95,519 110,580 112,837 112,837 2.04% Total Public Safety 3,354,394 3,523,578 3,562,692 3,562,692 1.11% Public Works Administration 135,064 120,012 101,046 101,046 -15.80% Mnt-Hwy St & Bridges 1,070,932 1,058,937 967,137 967,137 -8.67% Snow & Ice Removal 85,758 65,489 78,068 78,068 19.21% Traffic Signs & Street Lights 141,938 142,809 137,578 137,578 -3.66% Street & Road Cleaning 84,679 - - - 0.00% Refuse Collection 507,437 499,485 507,754 507,754 1.66% Recycling 89,220 52,269 80,677 80,677 54.35% Building & Grounds 130,548 103,763 119,320 119,320 14.99% Health Department - 11,000 11,000 11,000 0.00% Total Public Works 2,245,576 2,053,764 2,002,580 2,002,580 -2.49% Special Programs 143,955 139,328 147,247 147,247 5.68% War Memorial Interdepartment 8,182 7,500 7,500 7,500 0.00% War Memorial 316,380 289,433 282,805 282,805 -2.29% Vinton Veteran's Monument 1,849 4,500 4,540 4,540 0.89% Swimming Pool/Parks 41,074 3,421 3,251 3,251 -4.97% Senior Program 79,825 111,680 114,067 114,067 2.14% Town Museum 7,060 9,046 11,694 11,694 29.27% Total Special Programs 598,325 564,908 571,104 571,104 1.10% Planning & Zoning 275,699 564,685 839,537 839,537 48.67% Economic Development 438,424 508,821 142,762 142,762 -71.94% Public Transportation 109,824 100,000 107,000 107,000 7.00% Vinton Business Center 5,231 7,350 7,350 7,350 0.00% Total Community Dev 829,178 1,180,856 1,096,649 1,096,649 -7.13% Debt Retirement 1,171,523 467,307 507,986 507,986 8.70% Contingency - 14,694 - - -100.00% Transfer to Other Funds - 219,978 214,021 214,021 -2.71% Total Other Expenses 1,171,523 701,979 722,007 722,007 2.85% Total 8,892,681 8,629,845 8,563,152 8,563,152 -0.77% 51 Funding Summary Town Council Account Code: 200.1100 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 28,083 28,131 28,131 28,131 0.00% Benefits 2,178 2,152 2,152 2,152 0.00% Operating Costs 22,985 26,350 25,606 25,606 -2.82% Community Contributions 16,650 13,150 40,660 40,660 209.20% Joint Services 47,450 49,145 49,621 49,621 0.97% Capital 125,944 2,340 - - 100.00% Special Projects - - - - - Total 243,290 121,268 146,170 146,170 20.53% Salaries 19% Benefits 1% Operating Costs 18% Community Contributions 28% Joint Services 34% Capital 0% Town Council 52 Council Budget Organization Adopted Account FY 17-18 Community Contributions 200.1100.571 Vinton Dogwood Festival 2,510.00 200.1100.571 Chamber of Commerce 9,000.00 200.1100.571 Christmas Parade Awards 100.00 200.1100.571 Needy Family (Lease payment-$800/Contribution-$500)1,300.00 200.1100.571 Spay/Neuter Project- RCACP/Mtn View 500.00 200.1100.571 WBHS After Prom 250.00 200.1100.571 Vinton Volunteer Fire Department 10,000.00 200.1100.571 Vinton Volunteer First Aid Crew 17,000.00 Total 40,660.00 Council Budget Organization Adopted Account FY 17-18 Joint Local Government Services 200.1100.600 AEP Steering Committee 1,217.00 200.1100.600 Greenway Program 3,545.00 200.1100.600 Roanoke Valley CATV - Channel 3 16,834.00 200.1100.600 Roanoke Valley-Alleghany Regional Commission 7,819.00 200.1100.600 Roanoke Valley TPO 1,235.00 200.1100.600 RVARC-Roanoke River Blueway 433.00 200.1100.600 Roanoke Regional Partnership 17,038.17 200.1100.600 Western Virginia Regional Industrial Facility Authority 1,499.56 Total 49,620.73 53 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TOWN COUNCIL 200.1100.101 SALARIES & WAGES 28,302.37 28,211.27 28,125.46 28,082.96 15,654.15 28,447.00 28,131.00 28,131.00 200.1100.102 SALARIES & WAGES - OVERTIM 34.00 - - - - - - - 200.1100.105 SEPARATION PAY - - - - - - - - 200.1100.201 SS/MEDICARE 2,151.55 2,199.58 2,177.29 2,148.62 1,197.71 2,176.00 2,152.00 2,152.00 200.1100.203 INSURANCE - VRS - - - - - - - - 200.1100.302 CONTRACTUAL SERVICES - - - - - - - - 200.1100.304 MAINTENANCE & REPAIRS EQUI 589.50 75.00 - 462.00 114.26 500.00 500.00 500.00 200.1100.307 ADVERTISING 5,269.03 2,310.31 2,271.13 2,798.95 678.75 1,500.00 1,500.00 1,500.00 200.1100.311 CODIFICATION/ORDINANCES 2,594.96 2,192.05 3,520.15 650.00 2,662.79 4,000.00 4,000.00 4,000.00 200.1100.521 TELEPHONE - - - 52.97 - 700.00 - - 200.1100.522 POSTAGE - - - 79.78 170.69 400.00 400.00 400.00 200.1100.538 LIABILITY INSURANCE - - - - - - - - 200.1100.541 OFFICE SUPPLIES 29.00 185.34 208.21 300.37 36.22 250.00 250.00 250.00 200.1100.560 TRAVEL (MILEAGE/FARE)4,964.63 4,002.03 3,454.47 2,637.16 1,359.97 4,000.00 4,000.00 4,000.00 200.1100.571 COMMUNITY CONTRIBUTIONS 16,650.00 17,500.00 15,175.00 16,650.00 7,146.00 13,150.00 13,150.00 40,660.00 200.1100.574 WAR MEMORIAL EVENTS 4,464.50 1,788.47 303.50 - - 1,000.00 1,000.00 1,000.00 200.1100.581 DUES & SUBSCRIPTIONS 5,864.73 5,999.00 5,980.00 6,010.00 6,178.00 6,500.00 6,500.00 6,500.00 200.1100.585 MISCELLANEOUS 1,456.53 1,399.05 149.50 1,322.42 2.50 1,500.00 2,500.00 1,441.00 200.1100.589 MEETING EXPENSES - - - 4,278.97 1,561.06 3,500.00 3,500.00 1,515.00 200.1100.591 EMPLOYEE APPRECIATION GIFT - - - - - - - - 200.1100.592 SPECIAL AWARDS - - - 38.00 - - - - 200.1100.593 COMMITTEES APPRECIATION DI 2,250.24 - 1,453.45 - - 2,500.00 - - 200.1100.600 JOINT LOCAL GOVT. SERVICES 43,841.00 43,859.10 42,505.00 47,450.00 44,429.30 49,145.00 50,219.00 49,621.00 200.1100.605 BOARD OF ELECTIONS - 2,201.84 - 4,384.07 - - 4,500.00 4,500.00 200.1100.708 PURCHASE OF LAND - - - 125,944.06 - - - - 200.1100.709 REPLACEMENT OF EQUIPMENT - - 491.97 - 2,045.83 2,340.00 - - 200.1100.722 SPECIAL PROJECTS - - - - - - - - TOTAL 118,394.04 111,923.04 105,815.13 243,290.33 83,237.23 121,608.00 122,302.00 146,170.00 54 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18Maintain Project Management Report Presentations to Community & Civic Groups Certification of Town Clerk (IIMC)In Process Completed MaintainRepresentation on State, Regional, and Local Boards FOIA Officer response within 5 days 100%100%100%Participation with Town & Community Events  Departmental Goals1. Facilitate and engage Town Council and Community to develop a long term financial plan.2. Oversee and assist all Town departments in providing services to assure citizen satisfaction.3. Provide timely and relevant information to the public.4. Prepare Council Agenda and complete all follow-up in a timely manner.5. Prepare and Delegate tasks for the Annual Budget. Town Manager's Office government. We accomplish this by following our core values and our pledge to be neutral and 55 Funding Summary Town Manager Account Code: 200.1200 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 64,139 77,258 76,672 76,672 -0.76% Benefits 27,344 31,481 30,378 30,378 -3.50% Operating Costs 11,952 12,899 12,097 12,097 -6.22% Capital Outlays 218 1,000 1,000 1,000 0.00% Leases and Rentals 2,691 3,600 2,691 2,691 -25.25% Total 106,344 126,238 122,838 122,838 -2.69% Salaries 62% Benefits 25% Operating Costs 10% Capital Outlays 1% Leases and Rentals 2% Town Manager 56 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TOWN MANAGER'S OFFICE 200.1200.101 SALARIES & WAGES 72,888.94 79,572.11 77,963.95 60,924.43 41,614.45 78,053.00 80,097.00 76,172.00 200.1200.103 SALARIES & WAGES - PART-TI - - - - 269.62 242.00 500.00 500.00 200.1200.105 SEPARATION PAY - - - 3,214.13 - - - - 200.1200.201 SS/MEDICARE 5,473.97 5,984.85 5,841.54 4,810.50 3,288.86 6,062.00 6,128.00 5,866.00 200.1200.202 RETIREMENT CONTRIBUTION- V 6,227.65 7,469.81 9,792.80 7,102.37 4,639.71 8,288.00 8,755.00 8,326.00 200.1200.203 INSURANCE - VRS 884.09 937.30 963.09 884.10 365.70 803.00 1,050.00 998.00 200.1200.204 NATIONWIDE - - 112.50 115.00 68.00 115.00 126.00 126.00 200.1200.205 MEDICAL INSURANCE 8,688.60 9,985.20 10,916.40 8,555.85 6,368.40 9,238.00 9,553.00 8,963.00 200.1200.206 CAR ALLOWANCE 6,000.00 6,000.00 6,000.00 5,750.00 2,750.00 5,448.00 6,000.00 6,000.00 200.1200.211 WORKERS' COMPENSATION INS 70.00 117.35 152.52 126.20 59.68 134.00 119.00 99.00 200.1200.301 LEGAL SERVICES - - - - - - - - 200.1200.302 CONTRACTUAL SERVICES 1,113.83 832.97 1,207.00 497.40 83.25 1,000.00 500.00 500.00 200.1200.304 MAINTENANCE & REPAIRS EQUI 36.00 - - - 797.04 400.00 400.00 400.00 200.1200.305 MAINTENANCE SERVICE CONTRA 858.70 1,096.42 713.00 695.00 - 700.00 700.00 700.00 200.1200.306 PRINTING & BINDING - 233.88 49.85 85.94 - 450.00 450.00 450.00 200.1200.521 TELEPHONE 1,044.03 597.88 597.50 1,240.55 540.88 - 1,000.00 1,000.00 200.1200.535 MOTOR VECHICLE INSURANCE - - - - 179.73 399.00 400.00 370.00 200.1200.537 SMALL INSURANCE CLAIMS - - - - - - - - 200.1200.541 OFFICE SUPPLIES 2,281.60 1,124.83 1,456.99 1,304.74 480.22 1,500.00 1,500.00 1,500.00 200.1200.548 GAS, OIL,GREASE & ANTIFREE - - - - 11.35 300.00 50.00 50.00 200.1200.560 TRAVEL (MILEAGE/FARE)3,134.43 5,506.67 5,087.04 6,031.14 492.50 5,000.00 5,000.00 4,000.00 200.1200.581 DUES & SUBSCRIPTIONS 2,699.90 2,562.08 2,598.25 1,726.10 1,079.00 2,700.00 2,900.00 2,900.00 200.1200.585 MISCELLANEOUS - - - - - - - - 200.1200.589 MEETING EXPENSES 424.36 233.70 175.35 372.07 345.35 450.00 450.00 227.00 200.1200.702 FURNITURE & FIXTURES - - - - 697.83 - - - 200.1200.709 REPLACEMENT OF EQUIPMENT 822.32 1,462.99 499.99 217.80 - 1,000.00 1,000.00 1,000.00 200.1200.801 LEASE/RENT OF EQUIPMENT 3,523.80 3,454.48 3,385.22 2,691.00 1,308.00 3,600.00 3,600.00 2,691.00 TOTAL 116,172.22 127,172.52 127,512.99 106,344.32 65,439.57 125,882.00 130,278.00 122,838.00 57 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Percent of New Hires tenured more than 1 year 66%83%90%Employee Participation in Mandatory Training 75%92%95% Ratio of HR professionals per employees 1:93 1:101 1:105Worker's Compensation Incident Rate 24.70 11.46 10.00 Departmental Goals1. Increase safety training and awareness to decrease the WCIR to at least 10.00.2. Continue to comply with Town, State and Federal policies, procedures and regulations. Human Resources Department 58 Funding Summary Human Resources Account Code: 200.1203 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 23,704 28,373 25,199 25,199 -11.19% Benefits 8,169 9,155 9,308 9,308 1.67% Operating Costs 36,677 35,125 37,378 37,378 6.41% Capital Outlays 1,116 150 150 150 0.00% Leases and Rentals - - - - 0.00% Total 69,666 72,803 72,035 72,035 -1.05% Salaries 35% Benefits 13% Operating Costs 52% Capital Outlays 0% Human Resources 59 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 HUMAN RESOURCES 200.1203.101 SALARIES & WAGES 27,009.48 29,203.00 19,416.00 23,238.57 16,065.18 28,941.00 28,373.00 25,199.00 200.1203.103 SALARIES & WAGES - PART-TI - - - 359.50 97.92 88.00 - - 200.1203.105 SEPARATION PAY - - - 106.72 - - - - 200.1203.201 SS/MEDICARE 2,005.54 2,188.24 1,480.30 1,775.89 1,190.43 2,185.00 2,171.00 1,928.00 200.1203.202 RETIREMENT CONTRIBUTION- V 2,271.10 2,562.52 2,387.55 2,849.83 1,702.61 3,102.00 3,102.00 2,755.00 200.1203.203 INSURANCE - VRS 322.78 323.70 233.00 274.29 206.66 372.00 372.00 331.00 200.1203.204 NATIONWIDE - - 26.50 49.82 26.43 44.00 48.00 48.00 200.1203.205 MEDICAL INSURANCE 2,371.20 2,587.20 3,052.40 2,817.60 3,052.80 4,292.00 4,580.00 4,007.00 200.1203.207 DISABILITY INS - HYBRID EM - - 250.00 385.69 181.20 394.00 213.00 213.00 200.1203.211 WORKERS' COMPENSATION INS 25.00 83.13 107.26 15.56 7.20 17.00 15.00 26.00 200.1203.215 ACA EXCISE TAX - - 266.24 - 275.59 300.00 300.00 300.00 200.1203.301 LEGAL SERVICES - - - - - - - - 200.1203.302 CONTRACTUAL SERVICES 8,322.78 8,110.62 12,402.17 14,147.89 5,767.45 10,200.00 10,200.00 10,200.00 200.1203.304 MAINTENANCE & REPAIRS EQUI - - 18.00 120.00 37.15 200.00 200.00 200.00 200.1203.306 PRINTING & BINDING - - - 62.10 - 800.00 800.00 800.00 200.1203.307 ADVERTISING 2,708.63 364.25 2,510.00 400.00 623.23 1,000.00 1,000.00 1,000.00 200.1203.356 SPECIAL TRAINING 5,010.53 13,002.02 2,099.11 8,126.14 9,715.30 6,000.00 9,000.00 9,000.00 200.1203.521 TELEPHONE - - - 91.69 319.53 500.00 500.00 500.00 200.1203.522 POSTAGE - - 67.35 219.54 165.11 225.00 225.00 225.00 200.1203.534 RISK MANAGEMENT - - - 135.75 795.78 500.00 500.00 500.00 200.1203.541 OFFICE SUPPLIES 342.70 312.63 1,132.69 626.39 269.95 300.00 300.00 300.00 200.1203.560 TRAVEL & TRAINING 10.00 78.47 1,556.22 998.00 1,055.97 1,500.00 1,500.00 1,500.00 200.1203.561 TUITION REIMBURSEMENT 1,800.00 3,250.00 1,007.47 1,056.27 1,600.00 3,500.00 3,500.00 3,000.00 200.1203.581 DUES & SUBSCRIPTIONS 363.23 289.75 841.50 511.75 1,079.00 600.00 600.00 600.00 200.1203.589 MEETING EXPENSES - - - 993.52 500.49 500.00 500.00 253.00 200.1203.592 SPECIAL EVENTS AWARD 8,982.36 8,940.93 13,334.99 9,187.99 3,217.84 9,000.00 12,000.00 9,000.00 200.1203.707 OFFICE EQUIPMENT - 40.00 186.98 476.98 425.02 150.00 150.00 150.00 200.1203.709 REPLACEMENT OF EQUIPMENT - - - 639.50 1,600.00 - - - TOTAL 61,545.33 71,336.46 62,375.73 69,666.98 46,777.84 74,710.00 80,149.00 72,035.00 60 Funding Summary Legal Services Account Code: 200.1207 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Contract Services 32,445 30,000 31,250 31,250 4.17% Commonwealth Attorney 11,250 - - - 100.00% Total 32,445 30,000 31,250 31,250 4.17% Contract Services 100% CW. Attorney 37% Legal Services 61 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 LEGAL SERVICES 200.1207.302 CONTRACTUAL SERVICES 36,938.75 29,625.62 31,178.70 32,444.62 14,190.00 30,000.00 30,000.00 31,250.00 200.1207.303 COMMONWEALTH'S ATTORNEY FE - - - 11,250.00 11,250.00 - 11,250.00 - TOTAL 36,938.75 29,625.62 31,178.70 43,694.62 25,440.00 30,000.00 41,250.00 31,250.00 62 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Achieve GFOA Award for Financial Reporting Achieve GFOA Award for Budget Presentation N/A Adoption of Budget prior to June 30th Maintain Tax Collection Rate of over 90%98%97%97%Maintain Utility Collection Rate over 90%99%99%99%Number of Business Licenses Issued 306 528 530Increase Customers Enrolled in Utility E-Billing N/A 235 250 Departmental Goals1. Educate citizens on electronic payment options for utilities and taxes.2. Continue to improve customer service in all aspects of operations.3. Research creating an online website for employees to access pay and accrual information.4. Continue to decrease uncollected receivables and write-off amounts annually.5. Continue training and knowledge of financial software and reports to improve efficiency. Treasurer/Finance Department 63 Funding Summary Treasurer/Finance Department Account Code: 200.1214 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 112,768 115,740 104,893 104,893 -9.37% Benefits 40,473 40,717 35,473 35,473 -12.88% Operating Costs 84,844 91,694 88,897 88,897 -3.05% Capital Outlays 1,791 4,000 4,500 4,500 12.50% Leases and Rentals 2,064 2,300 2,064 2,064 -10.26% Total 241,940 254,451 235,827 235,827 -7.32% Salaries 44% Benefits 15% Operating Costs 38% Capital Outlays 2% Leases and Rentals 1% Treasurer/Finance Department 64 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TREASURER/FINANCE DEPARTMENT 200.1214.101 SALARIES & WAGES 116,021.56 118,496.15 104,940.27 112,089.33 47,786.46 91,809.00 96,544.00 97,979.00 200.1214.102 SALARIES & WAGES - OVERTIM 134.78 - - - - - - - 200.1214.103 SALARIES & WAGES - PART-TI 2,880.00 4,182.50 - 678.60 1,180.70 3,643.00 6,890.00 6,914.00 200.1214.105 SEPARATION PAY - - - - 225.87 203.00 - - 200.1214.201 SS/MEDICARE 8,881.41 9,035.61 7,547.30 8,281.39 3,680.79 7,264.00 7,920.00 8,025.00 200.1214.202 RETIREMENT CONTRIBUTION- V 9,750.16 10,894.51 13,001.49 13,868.48 4,936.75 9,293.00 10,455.00 10,611.00 200.1214.203 INSURANCE - VRS 1,385.24 1,381.59 1,269.38 1,331.12 608.66 1,131.00 1,253.00 1,272.00 200.1214.204 NATIONWIDE - - 166.50 243.51 101.48 168.00 174.00 174.00 200.1214.205 MEDICAL INSURANCE 19,203.60 20,537.40 22,163.60 16,191.45 7,666.80 12,134.00 13,835.00 14,862.00 200.1214.207 DISABILITY INS - HYBRID EM - - 206.30 455.93 274.08 435.00 435.00 435.00 200.1214.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.1214.211 WORKERS' COMPENSATION INS 101.00 140.33 181.84 101.12 46.84 107.00 95.00 94.00 200.1214.302 CONTRACTUAL SERVICES 5,809.48 2,850.00 7,224.29 29.60 - 1,000.00 3,000.00 3,000.00 200.1214.303 INDEPENDENT AUDITORS 18,798.00 24,408.63 18,240.00 21,581.54 25,764.25 22,900.00 26,000.00 26,000.00 200.1214.304 MAINTENANCE & REPAIRS EQUI 681.90 951.09 519.99 688.09 964.63 1,000.00 1,000.00 1,000.00 200.1214.305 MAINTENANCE SERVICE CONTRA 19,589.10 22,205.88 22,302.88 26,175.26 14,669.08 27,164.00 27,200.00 27,200.00 200.1214.306 PRINTING & BINDING 3,324.34 7,285.62 5,091.48 4,728.33 2,894.14 5,000.00 5,000.00 5,000.00 200.1214.521 TELEPHONE - - - 4,689.50 1,025.25 1,800.00 1,800.00 1,800.00 200.1214.522 POSTAGE - - - 6,785.12 3,258.86 9,900.00 9,500.00 7,500.00 200.1214.541 OFFICE SUPPLIES 5,748.39 3,764.12 5,075.64 3,817.67 1,606.20 4,530.00 4,500.00 4,500.00 200.1214.552 MERCHANDISE FOR RESALE 8,480.60 3,997.00 1,050.00 9,998.40 1,087.09 4,500.00 4,500.00 4,500.00 200.1214.560 TRAVEL & TRAINING 3,025.80 2,597.96 1,611.04 2,089.89 425.00 2,500.00 2,500.00 2,500.00 200.1214.581 DUES & SUBSCRIPTIONS 1,871.00 2,016.28 2,349.75 865.00 580.00 1,200.00 1,500.00 1,500.00 200.1214.585 MISCELLANEOUS 1,399.21 1,342.24 2,732.32 665.87 634.16 2,000.00 2,000.00 697.00 200.1214.587 STATE SALES TAX - - - - - - - - 200.1214.707 OFFICE EQUIPMENT 3,345.98 1,125.56 99.09 (691.41) - 7,000.00 3,000.00 3,000.00 200.1214.716 OTHER EQUIPMENT 2,135.64 199.90 1,004.40 1,400.00 1,014.26 1,500.00 1,500.00 1,500.00 200.1214.801 LEASE/RENT OF EQUIPMENT 2,671.80 3,522.79 2,533.22 2,064.00 1,032.00 2,300.00 2,300.00 2,064.00 200.1214.903 BANK SERVICE CHARGES 7,247.47 3,769.85 2,570.78 1,598.71 294.72 3,200.00 3,000.00 3,000.00 200.1214.904 CREDIT CARD FEES 69.88 258.58 297.42 830.18 151.96 500.00 700.00 700.00 TOTAL 242,556.34 244,963.59 221,980.80 241,939.50 121,910.03 224,181.00 236,601.00 235,827.00 65 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Lane Miles Resurfaced 6.0 ln/mi 5.0 ln/mi 5.0 ln/miDEQ Annual Recycle Reporting 58.7% cy 49.4% ytd 49.4% ytdCurbside Solid Waste Tons Collected 3,373 tons 3,250 tons 3,300 tonsCurbside Recycling Tons Collected 66 tons 69 ton 70 tonStormwater Training Participation 86%92%95%VDH Water Sampling Compliance 100%100%100%Sewer Maintenance Footage 23,781 ft 20,000 ft 21,000 ftWater Line Replacement 592 ft 1,400 ft 1,500 ft Departmental Goals1. Increase public communication via website, door hangers, and letters to residents.2. Continue conversion of traffic signal intersection detector loops to detector camera systems.3. Begin construction of Phases 2 and 3 of Cleveland Avenue Water Line Improvements.4. Continue to assess asphalt pavement maintenance techniques that best fit the community.5. Increase assessment and mapping of Stormwater infrastructure. Public Works Department the public and other Town Departments. This mission is accomplished through the prudent use of resources, technology, innovations, teamwork, and coordination with other service providers in the 66 Funding Summary Public Works Administration Account Code: 200.1221 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 53,042 41,432 27,927 27,927 -32.60% Benefits 20,644 19,126 12,402 12,402 -35.16% Operating Costs 55,975 51,204 52,467 52,467 2.47% Capital Outlays 218 3,000 3,000 3,000 0.00% Leases and Rentals 5,185 5,250 5,250 5,250 0.00% Total 135,064 120,012 101,046 101,046 -15.80% Salaries 28% Benefits 12% Operating Costs 52% Capital Outlays 3% Leases and Rentals 5% Public Works Administration 67 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 PUBLIC WORKS ADMINISTRATION 200.1221.101 SALARIES & WAGES 3,378.32 4,976.27 47,288.51 45,595.01 17,664.37 32,248.00 27,318.00 27,727.00 200.1221.102 SALARIES & WAGES - OVERTIM 60.20 17.42 78.54 595.33 - 200.00 200.00 200.00 200.1221.105 SEPARATION PAY - - - 6,851.48 - - - - 200.1221.201 SS/MEDICARE 229.40 294.90 3,446.09 3,346.55 1,218.75 2,362.00 2,106.00 2,137.00 200.1221.202 RETIREMENT CONTRIBUTION- V 279.54 662.20 5,894.90 5,450.60 1,841.46 3,306.00 2,986.00 3,031.00 200.1221.203 INSURANCE - VRS 39.75 34.37 562.98 523.13 223.39 399.00 358.00 364.00 200.1221.204 NATIONWIDE - - 70.15 96.09 45.48 77.00 86.00 86.00 200.1221.205 MEDICAL INSURANCE 812.10 665.50 1,019.55 10,201.60 5,165.36 7,493.00 7,749.00 6,604.00 200.1221.209 UNEMPLOYMENT INSURANCE - - - 529.20 - - - - 200.1221.211 WORKERS' COMPENSATION INS 63.00 61.60 460.88 497.36 232.66 524.00 466.00 180.00 200.1221.302 CONTRACTUAL SERVICES 1,602.85 1,567.98 3,201.73 3,986.21 1,486.64 2,700.00 3,200.00 3,200.00 200.1221.304 MAINTENANCE & REPAIRS EQUI 1,094.81 686.20 1,159.99 787.86 444.41 800.00 800.00 800.00 200.1221.305 MAINTENANCE SERVICE CONTRA 1,135.13 1,568.52 1,498.94 1,501.06 1,043.84 1,500.00 1,500.00 1,500.00 200.1221.310 UNIFORMS/WEARING APPAREL 774.82 1,096.00 1,040.67 891.85 671.62 1,070.00 1,070.00 1,070.00 200.1221.350 MAINTENANCE & REPAIR BLDG.9,970.12 6,000.15 6,229.44 8,819.58 1,542.99 7,429.45 6,000.00 6,000.00 200.1221.356 SPECIAL TRAINING 181.99 480.00 989.99 94.97 193.00 1,500.00 1,500.00 1,500.00 200.1221.357 PROFESSIONAL & TECHNICAL P 211.92 46.00 458.86 154.59 86.08 500.00 500.00 500.00 200.1221.510 ELECTRICAL SERVICES 11,188.22 11,108.02 11,956.99 12,151.99 5,707.20 10,000.00 10,000.00 10,000.00 200.1221.512 HEATING SERVICES 4,723.33 6,891.77 5,320.63 4,225.87 1,915.26 5,300.00 5,300.00 5,300.00 200.1221.513 WATER AND SEWER SERVICE 522.33 586.79 679.71 800.56 315.13 650.00 650.00 650.00 200.1221.521 TELEPHONE 5,100.13 5,121.76 4,524.92 4,175.03 2,460.34 4,100.00 4,100.00 4,100.00 200.1221.522 POSTAGE 479.84 573.61 658.80 158.68 22.21 775.00 775.00 775.00 200.1221.532 PROPERTY INSURANCE 703.00 588.00 668.00 508.00 227.62 534.00 534.00 469.00 200.1221.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 179.73 399.00 399.00 370.00 200.1221.538 LIABILITY INSURANCE 1,184.00 940.00 1,000.00 884.00 440.04 926.00 926.00 907.00 200.1221.541 OFFICE SUPPLIES 1,745.14 1,690.28 1,599.15 1,125.16 685.33 1,800.00 1,800.00 1,800.00 200.1221.548 GAS, OIL,GREASE & ANTIFREE 1,056.41 2,238.72 893.34 1,745.32 1.56 150.00 150.00 150.00 200.1221.549 OIL, ANTIFREEZE, AND FLUID - - - - 24.54 - 200.00 200.00 200.1221.553 MATERIALS & SUPPLIES 10,221.12 8,073.93 12,019.96 8,593.29 5,290.06 10,000.00 10,000.00 10,000.00 200.1221.554 SMALL TOOLS 1,138.48 752.98 962.48 2,985.14 1,135.42 1,200.00 2,000.00 2,000.00 200.1221.555 JANITORIAL/INVENTORY SUPPL - 20.46 839.82 876.67 450.93 850.00 850.00 850.00 200.1221.580 C D L PROGRAM 753.50 1,192.00 51.50 92.00 - - - - 200.1221.585 MISCELLANEOUS EXPENSE - - - - - - - - 200.1221.589 MEETING EXPENSES 75.75 54.53 97.83 141.22 104.42 150.00 150.00 76.00 200.1221.591 EMPLOYEE APPRECIATION 467.23 252.21 280.53 888.15 121.74 300.00 500.00 250.00 200.1221.709 REPLACEMENT OF EQUIPMENT - 534.77 1,000.00 - - 1,000.00 1,000.00 1,000.00 200.1221.716 OTHER EQUIPMENT 1,867.19 - 1,252.29 218.08 - 2,000.00 2,000.00 2,000.00 200.1221.725 HVAC - PUBLIC WORKS GARAGE 16,176.00 - - - - - - - 200.1221.801 LEASE/RENTAL OF EQUIPMENT - - 1,353.33 1,184.75 665.20 1,250.00 1,250.00 1,250.00 200.1221.803 LEASE OF STORAGE FACILITY 3,666.63 3,999.96 3,999.96 3,999.96 2,666.64 4,000.00 4,000.00 4,000.00 TOTAL 81,386.25 63,412.90 123,032.46 135,064.34 54,273.42 107,492.45 102,423.00 101,046.00 68 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Response Time on Calls (mins)0.37 0.34 0.35Number of Calls Received 12,040 13,272 14,599Total Summons Issued 1,069 1,624 2,679Fines and Forfeitures $51,631 $66,282 $78,700Citizen Survey Opportunities Provided 76 5,530 5,550PaperElectronicElectronic Departmental Goals1. Continue to seek alternate funding through grants and asset seizures.2. Continue to compile crime and traffic data to identify locations of frequent incidents. 3. Focus investigation on TOV drug violations. Police Department community by enforcing laws and ordinances, safeguarding life and property, preventing and 69 Funding Summary Police Department Account Code: 200.3101 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 1,082,009 1,178,830 1,138,497 1,138,497 -3.42% Benefits 408,074 491,381 462,480 462,480 -5.88% Operating Costs 270,971 239,741 238,451 238,451 -0.54% Capital Outlays 36,391 4,000 4,700 4,700 17.50% Leases and Rentals 5,608 5,656 5,656 5,656 0.00% Total 1,803,053 1,919,608 1,849,784 1,849,784 -3.64% Salaries 62% Benefits 25% Operating Costs 13% Capital Outlays 0% Leases and Rentals 0% Police Department 70 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 POLICE DEPARTMENT 200.3101.101 SALARIES & WAGES 963,006.19 1,051,618.21 1,075,703.38 993,940.57 626,149.74 1,121,050.00 1,108,085.00 1,082,741.00 200.3101.102 SALARIES & WAGES - OVERTIM 47,996.08 49,853.63 44,595.95 49,823.81 22,633.29 47,213.00 35,000.00 35,000.00 200.3101.103 SALARIES & WAGES - PART-TI 992.99 426.98 - 340.00 652.80 7,199.00 16,973.00 3,756.00 200.3101.104 WAGES - CONTRACT SERVICES 22,276.50 23,059.75 8,998.92 13,730.45 7,347.44 15,748.00 17,000.00 17,000.00 200.3101.105 SEPARATION PAY - - - 24,174.66 17,861.15 15,877.00 - - 200.3101.201 SS/MEDICARE 79,328.93 76,766.19 83,899.97 79,310.39 49,357.19 89,852.00 90,382.00 87,095.00 200.3101.202 RETIREMENT CONTRIBUTION- V 75,990.40 94,524.73 122,680.32 111,841.79 63,391.79 112,899.00 121,114.00 117,951.00 200.3101.203 INSURANCE - VRS 10,802.47 11,423.18 11,913.99 10,732.31 7,692.80 13,627.00 14,516.00 14,137.00 200.3101.204 NATIONWIDE - - 851.85 1,371.60 1,260.12 2,054.00 2,298.00 2,298.00 200.3101.205 MEDICAL INSURANCE 120,022.00 141,711.00 178,807.00 180,149.00 145,450.40 216,180.00 231,073.00 213,265.00 200.3101.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.3101.211 WORKERS' COMPENSATION INS 18,214.00 18,357.08 24,132.53 24,668.68 14,301.00 27,713.00 28,567.00 27,734.00 200.3101.302 CONTRACTUAL SERVICES 4,000.00 - - 52,055.00 245.50 - - - 200.3101.304 MAINTENANCE & REPAIRS EQUI 44,794.45 42,089.92 52,135.35 40,518.47 24,401.10 38,265.09 35,000.00 35,000.00 200.3101.305 MAINTENANCE SERVICE CONTRA 38,383.78 26,815.22 28,971.08 25,483.49 23,819.03 33,200.00 34,421.00 34,421.00 200.3101.306 PRINTING & BINDING 3,438.04 1,229.23 3,641.31 2,026.13 1,075.74 2,500.00 2,500.00 2,500.00 200.3101.310 UNIFORMS/WEARING APPAREL 15,089.22 14,950.02 17,039.88 16,462.25 8,850.08 15,000.00 17,500.00 17,500.00 200.3101.312 IMAGING PROCESSING 958.60 564.66 554.49 299.50 298.00 1,000.00 1,000.00 1,000.00 200.3101.319 CONTRACTUAL POLICE SERVICE 22,588.02 24,773.88 22,676.07 24,414.60 18,307.65 19,350.00 19,350.00 19,350.00 200.3101.521 TELEPHONE 28,239.62 32,000.29 25,849.88 17,603.42 9,522.19 22,000.00 22,000.00 18,100.00 200.3101.522 POSTAGE 2,209.24 2,424.04 2,299.33 666.85 372.70 700.00 700.00 700.00 200.3101.532 PROPERTY INSURANCE 2,453.00 2,056.00 2,332.00 1,780.00 795.65 1,870.00 1,870.00 1,639.00 200.3101.535 MOTOR VECHICLE INSURANCE 13,624.00 17,747.00 13,150.00 10,838.00 5,024.41 11,179.00 11,179.00 10,352.00 200.3101.538 LIABILITY INSURANCE 4,148.00 3,292.00 3,500.00 3,088.00 1,540.12 3,242.00 3,242.00 3,173.00 200.3101.539 LOD - INS COVERAGE 4,778.97 9,436.00 8,232.00 9,047.00 5,832.00 9,500.00 9,500.00 12,131.00 200.3101.541 OFFICE SUPPLIES 6,206.31 6,190.02 5,628.68 6,047.52 3,827.98 6,000.00 6,000.00 5,300.00 200.3101.548 GAS, OIL,GREASE & ANTIFREE 63,172.90 60,657.98 45,832.38 28,826.58 16,974.14 42,700.00 45,200.00 45,200.00 200.3101.553 MATERIALS & SUPPLIES 15,370.68 6,029.93 7,066.33 5,950.46 1,884.42 7,500.00 7,500.00 7,500.00 200.3101.554 FIREARMS AND AMMO - 11,401.80 13,673.88 10,712.54 7,224.60 12,000.00 12,000.00 12,000.00 200.3101.559 ASSET FORFEITURE PROC - DC 3,221.65 1,729.98 - 1,081.15 - - - - 200.3101.560 TRAVEL (MILEAGE/FARE)6,751.77 12,837.51 14,612.48 6,679.93 4,095.41 7,800.00 8,200.00 8,200.00 200.3101.581 DUES & SUBSCRIPTIONS 1,531.00 2,051.89 1,116.00 1,520.79 730.21 1,500.00 1,500.00 1,500.00 200.3101.585 MISCELLANEOUS 1,840.02 2,622.59 3,948.10 3,652.14 9,129.10 3,500.00 3,500.00 1,628.00 200.3101.589 MEETING EXPENSES 3,155.17 4,044.12 4,496.64 1,229.48 - 1,500.00 1,500.00 757.00 200.3101.591 EMPLOYEE APPRECIATION - - - 987.97 - 1,000.00 1,000.00 500.00 200.3101.703 COMMUNICATIONS EQUIPMENT - - - - - - - - 200.3101.705 MOTOR VEHICLES & EQUIPMENT - - 27,273.00 - - - - - 200.3101.709 REPLACEMENT OF EQUIPMENT - - - 30,854.35 - - - - 200.3101.716 OTHER EQUIPMENT 12,997.45 11,504.32 5,958.62 5,536.30 1,231.83 4,000.00 4,700.00 4,700.00 200.3101.722 SPECIAL PROJECTS - - - - - 5,000.00 - - 200.3101.731 ATF SPECIAL PROJECTS 10,969.00 - 67,348.70 - 46,490.08 99,782.00 - - 200.3101.801 LEASE/RENT OF EQUIPMENT 1,972.70 1,919.91 1,867.16 1,608.00 804.00 1,656.00 1,656.00 1,656.00 200.3101.803 LEASE OF STORAGE FACILITY 3,666.63 3,999.96 3,999.96 3,999.96 2,666.64 4,000.00 4,000.00 4,000.00 TOTAL 1,654,189.78 1,769,255.06 1,934,787.23 1,803,053.14 1,151,240.30 2,025,156.09 1,920,026.00 1,849,784.00 71 Funding Summary Communication Services Account Code: 200.3102 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - - - 0.00% Benefits - - - - 0.00% Operating Costs - - - - 0.00% Capital Outlays - - - - 0.00% Contract With ROCO 421,741 419,390 439,538 439,538 4.80% Capital Outlay ROCO - - - - 0.00% Leases and Rentals - - - - 0.00% Total 421,741 419,390 439,538 439,538 4.80% Contract With ROCO 100% Capital Outlay ROCO 0% Communication Services 72 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 COMMUNICATION SERVICES 200.3102.101 SALARIES & WAGES - - - - - - - - 200.3102.102 SALARIES & WAGES - OVERTIM - - - - - - - - 200.3102.103 SALARIES & WAGES - PART-TI - - - - - - - - 200.3102.104 WAGES - CONTRACT SERVICES - - - - - - - - 200.3102.201 SS/MEDICARE - - - - - - - - 200.3102.202 RETIREMENT CONTRIBUTION- V - - - - - - - - 200.3102.203 INSURANCE - VRS - - - - - - - - 200.3102.205 MEDICAL INSURANCE - - - - - - - - 200.3102.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.3102.211 WORKER'S COMP INSURANCE - - - - - - - - 200.3102.304 MAINTENANCE & REPAIRS EQUI - - - - - - - - 200.3102.305 ANNUAL OP COST-SERV CHGS 416,966.96 426,839.96 418,880.96 421,741.00 244,644.19 419,390.00 439,538.00 439,538.00 200.3102.310 UNIFORMS/WEARING APPAREL - - - - - - - - 200.3102.319 CONTRACTUAL POLICE SERVICE - - - - - - - - 200.3102.521 TELEPHONE - - - - - - - - 200.3102.523 E-911 COMMUNICATIONS SYSTE - - - - - - - - 200.3102.541 OFFICE SUPPLIES - - - - - - - - 200.3102.560 TRAVEL (MILEAGE/FARE)- - - - - - - - 200.3102.567 TRANS TO RC-CAPITAL IMP CO 48,803.04 48,803.04 48,803.04 - - - - - 200.3102.581 DUES & SUBSCRIPTIONS - - - - - - - - 200.3102.585 MISCELLANEOUS - - - - - - - - 200.3102.709 REPLACEMENT OF EQUIPMENT - - - - - - - - 200.3102.716 OTHER EQUIPMENT - - - - - - - - 200.3102.801 LEASE/RENT OF EQUIPMENT - - - - - - - - TOTAL 465,770.00 475,643.00 467,684.00 421,741.00 244,644.19 419,390.00 439,538.00 439,538.00 73 Funding Summary Emergency Services Account Code: 200.3103 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - 5,000 5,000 5,000 0.00% Benefits - - - - 0.00% Operating Costs - 2,500 2,500 2,500 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total - 7,500 7,500 7,500 0.00% Salaries 67% Benefits 0% Operating Costs 33% Emergency Services 74 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 EMERGENCY SERVICES 200.3103.101 SALARIES & WAGES - 7,285.48 - - - 5,000.00 5,000.00 5,000.00 200.3103.102 SALARIES & WAGES - OVERTIM - 5,431.15 - - - - - - 200.3103.201 SS/MEDICARE - 943.48 - - - - - - 200.3103.202 RETIREMENT CONTRIBUTION- V - 899.50 - - - - - - 200.3103.203 INSURANCE - VRS - 113.17 - - - - - - 200.3103.310 UNIFORMS/WEARING APPAREL - - - - - - - - 200.3103.553 MATERIALS & SUPPLIES 1,700.59 - 957.00 - 552.74 2,500.00 2,500.00 2,500.00 200.3103.554 MAT. & SUPP. - STORM RELAT - - - - - - - - 200.3103.560 TRAVEL (MILEAGE/FARE)823.00 - - - - - - - 200.3103.581 DUES & SUBSCRIPTIONS - - - - - - - - TOTAL 2,523.59 14,672.78 957.00 - 552.74 7,500.00 7,500.00 7,500.00 75 Funding Summary Police Grants Account Code: 200.3105 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - - - 0.00% Benefits - - - - 0.00% Operating Costs 16,959 7,729 7,729 7,729 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total 16,959 7,729 7,729 7,729 0.00% Operating Costs 100% Police Grants 76 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 GRANTS 200.3105.305 DCJS LIVE SCAN REPL GRANT - - - 15,447.25 4,597.45 7,729.00 7,729.00 7,729.00 200.3105.307 21ST CENTURY POLICING GRAN - - - - - 18,000.00 - - 200.3105.316 COMMUNITY GRANTS 3,336.93 212.58 (743.59) 747.85 (300.00) - - - 200.3105.317 D M V GRANTS - - - - - - - - 200.3105.318 BVP VEST GRANT 3,662.40 1,687.50 2,039.92 2,260.00 1,412.50 - - - 200.3105.323 BAR CODE MERGE GRANT - - - - - - - - 200.3105.324 WIRELESS E-911 29,527.25 - - - - - - - 200.3105.325 BJAG CAMERA GRANT - - - - - - - - 200.3105.335 BJA/JAG GRANT 1,620.41 6,609.12 - - - - - - 200.3105.341 CRIMINAL JUSTICE SYS IPRVM - - - - - - - - 200.3105.347 LASER FICHE GRANT - - 7,075.07 - - - - - 200.3105.348 DCJS - GRANT SPEED TRAILER - - - - - - - - 200.3105.349 RECORDER GRANT - - - - - - - - 200.3105.354 RECOVERY ACT JUSTICE A.GRA - - - - - - - - 200.3105.365 WEBCAD CON'T. GRANT - - - - - - - - 200.3105.366 DMV SEL ENF - ALCOHOL - - - - - - - - 200.3105.367 G3 VISION SYSTEM GRANT - - - - - - - - 200.3105.368 ASSET FORF. GRANT-PC REPL.- 30,374.98 - - - - - - TOTAL 38,146.99 38,459.02 9,858.58 16,959.40 5,709.95 25,729.00 7,729.00 7,729.00 77 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Average Response time EMS calls (mins)6.68 6.60 6.55Average Response time Fire calls (mins)6.01 5.99 5.95Number of EMS Calls Received 2,308 2,313 2,318Number of Fire Calls Received 478 480 482Total Calls for Mutual Aid 516 520 525Fee for Transport $269,498 $257,000 $250,000Percent of Personnel received required training 100%100%100% Departmental Goals1. Develop a funding agreement plan with Roanoke County to replace Wagon 2.2. Continue to update the Town's Emergency Operations Plan (EOP) as necessary.3. Continue to update existing building pre-plans as well as expand them to new businesses.4. The Vinton First Aid Crew will provide CPR and First Aid classes to the public. Fire and EMS Department provision of professional fire, rescue and emergency medical services. Provide excellence in service through public fire education and fire presentation. Provide state of the art training to our Fire and EMS personnel to insure high quality care of our citizens. We pledge to deliver professional, cost- 78 Funding Summary Fire & EMS Department Account Code: 200.3205 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 611,885 587,281 670,085 670,085 14.10% Benefits 234,660 235,678 271,736 271,736 15.30% Operating Costs 157,190 171,812 137,109 137,109 -20.20% Capital Outlays 13,387 64,000 3,000 3,000 -95.31% Leases and Rentals - - - - Total 1,017,122 1,058,771 1,081,930 1,081,930 2.19% Salaries 62% Benefits 25% Operating Costs 13% Capital Outlays 0% Fire & EMS Department 79 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 FIRE & EMS 200.3205.101 SALARIES & WAGES 429,220.99 437,653.33 498,007.97 507,847.19 289,202.31 557,663.00 583,335.00 592,085.00 200.3205.102 SALARIES & WAGES - OVERTIM 47,563.95 45,413.31 48,434.22 79,207.44 46,222.76 77,360.00 84,000.00 78,000.00 200.3205.104 WAGES - CONTRACT SERVICES 1,000.00 850.00 - - - - 3,000.00 - 200.3205.105 SEPARATION PAY - - - 24,829.98 - - - - 200.3205.201 SS/MEDICARE 35,000.58 36,015.29 40,107.00 44,735.34 24,021.78 46,869.00 51,281.00 51,262.00 200.3205.202 RETIREMENT CONTRIBUTION- V 42,677.25 47,849.04 54,709.23 62,392.80 32,059.38 58,330.00 63,759.00 64,715.00 200.3205.203 INSURANCE - VRS 4,447.59 4,470.16 5,325.87 6,006.29 3,850.10 6,998.00 7,642.00 7,756.00 200.3205.204 NATIONWIDE - - 652.66 931.13 494.46 860.00 964.00 964.00 200.3205.205 MEDICAL INSURANCE 61,944.00 71,459.00 83,182.00 98,588.40 71,822.48 106,951.00 117,790.00 117,790.00 200.3205.211 WORKERS' COMPENSATION INS 13,885.00 12,608.36 15,920.68 22,005.56 13,308.50 25,689.00 26,585.00 29,249.00 200.3205.302 CONTRACTUAL SERVICES 16,376.27 16,789.27 19,268.24 14,748.19 8,613.02 23,600.00 23,600.00 26,600.00 200.3205.304 MAINTENANCE & REPAIRS EQUI 2,839.29 1,824.60 10,186.15 8,069.32 2,458.05 8,100.00 8,100.00 8,100.00 200.3205.311 UNIFORMS - CAREER 1,791.65 2,865.23 4,857.72 4,882.92 4,053.67 4,700.00 4,700.00 4,700.00 200.3205.317 FIRE PROGRAM GRANT 3,072.54 4,887.76 6,866.94 10,821.92 6,174.84 10,000.00 10,000.00 10,000.00 200.3205.350 MAINTENANCE & REPAIR BLDG.12,965.22 18,471.05 11,152.83 17,100.37 4,927.84 12,455.00 10,000.00 10,000.00 200.3205.356 SPECIAL TRAINING 246.45 453.18 740.13 235.78 197.25 500.00 500.00 500.00 200.3205.510 ELECTRICAL SERVICES 21,201.51 26,534.01 26,259.17 26,585.85 14,574.79 22,000.00 22,000.00 22,000.00 200.3205.512 HEATING SERVICES 8,075.37 9,054.54 8,627.77 5,858.37 2,939.44 10,000.00 10,000.00 10,000.00 200.3205.513 WATER AND SEWER SERVICE 1,986.93 2,620.87 2,488.35 2,481.17 986.89 2,650.00 2,650.00 2,650.00 200.3205.521 TELEPHONE 5,819.30 6,488.62 5,381.46 4,756.61 2,401.36 6,000.00 7,600.00 7,600.00 200.3205.522 POSTAGE 52.93 69.11 60.10 44.35 93.05 100.00 100.00 100.00 200.3205.532 PROPERTY INSURANCE 3,865.09 3,221.00 3,668.00 2,800.00 1,249.88 2,939.00 2,939.00 2,575.00 200.3205.535 MOTOR VECHICLE INSURANCE 4,028.52 2,929.00 472.00 388.00 179.73 3,525.00 3,525.00 370.00 200.3205.538 LIABILITY INSURANCE 6,520.00 5,180.00 5,500.00 4,852.00 2,420.19 5,094.00 5,094.00 4,986.00 200.3205.539 LOD - INS COV 1,870.03 1,288.00 3,432.00 4,148.00 2,467.75 4,354.00 4,354.00 5,133.00 200.3205.541 OFFICE SUPPLIES 316.40 210.50 665.83 255.01 200.50 1,000.00 1,000.00 1,000.00 200.3205.544 MEDICAL SUPPLIES 5,186.67 4,122.07 5,320.55 5,309.54 1,839.32 5,500.00 5,500.00 5,500.00 200.3205.548 GAS, OIL,GREASE & ANTIFREE 10,509.66 8,238.79 6,029.64 4,074.74 2,354.51 6,000.00 6,000.00 6,000.00 200.3205.553 MATERIALS & SUPPLIES 1,103.54 645.97 1,224.48 1,138.66 498.96 1,200.00 1,200.00 1,200.00 200.3205.555 JANITORIAL/INVENTORY SUPPL 1,456.10 2,529.91 1,124.90 2,034.90 549.00 2,500.00 2,500.00 2,500.00 200.3205.560 TRAVEL & TRAINING 495.00 72.04 532.48 459.53 120.00 1,225.00 1,225.00 1,225.00 200.3205.572 CONTRIBUTION TO FIRE DEPT 16,300.00 16,300.00 16,300.00 16,300.00 8,500.00 17,000.00 17,000.00 - 200.3205.573 CONTRIBUTION TO RESCUE SQU 16,300.00 16,300.00 16,300.00 16,300.00 8,500.00 17,000.00 17,000.00 - 200.3205.576 CONTR-FIRE TRAINING FACILI - - - 3,545.00 - 3,545.00 6,000.00 3,545.00 200.3205.581 DUES & SUBSCRIPTIONS 344.00 322.25 376.75 - 867.59 825.00 825.00 825.00 200.3205.705 MOTOR VEHICLES & EQUIPMENT - - - - - - - - 200.3205.709 REPLACEMENT OF EQUIPMENT - - - - 1,814.63 4,000.00 - - 200.3205.716 OTHER EQUIPMENT 239.60 859.71 4,457.12 2,635.99 4,359.46 5,866.99 3,000.00 3,000.00 200.3205.722 SPECIAL PROJECTS 73,528.86 - 38,763.00 - 15,000.00 - - - 200.3205.737 PUB SAFETY BLDG PROJECT EX - - - 10,751.00 - - - - 200.3205.750 EMS VEHICLE REPLACEMENT - 25,348.66 - - - - - - 200.3205.799 CAPITAL OUTLAY - FIRE/EMS 11,240.58 3,048.50 343,840.68 - - 55,000.00 - - TOTAL 863,470.87 836,993.13 1,290,235.92 1,017,121.35 579,323.49 1,117,398.99 1,114,768.00 1,081,930.00 80 Funding Summary DMV DUI Taskforce Account Code: 200.3401 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - 42,018 42,018 100.00% Benefits - - 21,356 21,356 100.00% Operating Costs - - - - 0.00% Contract Services - - - - 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total - - 63,374 63,374 100.00% Salaries 66% Benefits 34% DMV DUI Taskforce 81 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 DMV DUI TASKFORCE GRANT 200.3401.101 SALARIES & WAGES - - - - - 49,494.00 37,850.00 38,418.00 200.3401.102 SALARIES & WAGES - OVERTIM - - - - - 3,600.00 3,600.00 3,600.00 200.3401.201 SS/MEDICARE - - - - - 2,869.00 3,171.00 3,215.00 200.3401.202 RETIREMENT CONTRIBUTION- V - - - - - 4,076.00 4,137.00 4,200.00 200.3401.203 INSURANCE - VRS - - - - - 489.00 496.00 504.00 200.3401.205 MEDICAL INSURANCE - - - - - - - 12,384.00 200.3401.211 WORKERS' COMPENSATION INS - - - - - - - 1,053.00 200.3401.304 MAINTENANCE & REPAIRS EQUI - - - - - 120.00 - - 200.3401.310 UNIFORMS/WEARING APPAREL - - - - - 5,140.66 - - 200.3401.521 TELEPHONE - - - - - 1,020.00 - - 200.3401.553 MATERIALS & SUPPLIES - - - - - 1,520.00 - - 200.3401.554 FIREARMS AND AMMO - - - - - 3,710.00 - - 200.3401.560 TRAVEL (MILEAGE/FARE)- - - - - 1,250.00 - - 200.3401.705 MOTOR VEHICLES & EQUIPMENT - - - - 4,590.00 56,500.00 - - TOTAL - - - - 4,590.00 129,788.66 49,254.00 63,374.00 82 Funding Summary Police/Animal Control Account Code: 200.3501 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 32,922 40,411 40,353 40,353 -0.14% Benefits 14,031 16,270 16,356 16,356 0.53% Operating Costs 1,726 1,899 1,870 1,870 -1.53% Contract Services 46,840 52,000 54,258 54,258 4.34% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total 95,519 110,580 112,837 112,837 2.04% Salaries 36% Benefits 14% Operating Costs 2% Contract Services 48% Police/Animal Control 83 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 POLICE/ANIMAL CONTROL 200.3501.101 SALARIES & WAGES 38,352.99 38,527.52 20,986.02 32,921.64 26,916.71 47,136.00 42,432.00 40,353.00 200.3501.103 SALARIES & WAGES - PART-TI - - - - - - - - 200.3501.105 SEPARATION PAY - - - - - - - - 200.3501.201 SS/MEDICARE 2,829.66 2,947.39 1,603.07 2,482.28 2,029.02 3,460.00 3,246.00 3,087.00 200.3501.202 RETIREMENT CONTRIBUTION- V 2,788.51 3,236.19 1,766.09 3,624.87 2,451.14 4,417.00 4,638.00 4,411.00 200.3501.203 INSURANCE - VRS 396.48 408.84 174.42 347.91 297.62 530.00 556.00 529.00 200.3501.205 MEDICAL INSURANCE 3,458.00 6,468.00 3,522.00 7,044.00 5,152.00 7,474.00 7,728.00 7,728.00 200.3501.211 WORKERS' COMPENSATION INS 350.00 349.14 578.19 531.72 176.50 344.00 352.00 601.00 200.3501.302 CONTRACTUAL SERVICES 40,596.08 52,740.47 66,170.00 46,840.00 29,351.56 52,000.00 54,500.00 54,258.00 200.3501.306 PRINTING & BINDING 353.69 - - - - - - - 200.3501.310 UNIFORMS/WEARING APPAREL 284.48 203.00 458.49 - - - - - 200.3501.312 PHOTO PROCESSING - - - - - - - - 200.3501.390 VETERINARY SERVICES - 725.25 451.73 1,338.07 296.21 1,500.00 1,500.00 1,500.00 200.3501.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 179.73 399.00 399.00 370.00 200.3501.548 GAS, OIL,GREASE & ANTIFREE - - - - - - - - 200.3501.553 MATERIALS & SUPPLIES 897.40 1,027.54 1,034.97 - - - - - 200.3501.560 TRAVEL - - - - - - - - 200.3501.581 DUES & SUBSCRIPTIONS - - - - - - - - TOTAL 90,791.29 107,269.34 97,216.98 95,518.49 66,850.49 117,260.00 115,351.00 112,837.00 84 Funding Summary Maintenance-Highways, Streets & Bridges Account Code: 200.4101 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 408,743 398,669 419,091 419,091 5.12% Benefits 176,426 192,086 173,474 173,474 -9.69% Operating Costs 101,016 116,089 121,879 121,879 4.99% Capital Outlays 384,747 352,093 252,693 252,693 -28.23% Leases and Rentals - - - - Total 1,070,932 1,058,937 967,137 967,137 -8.67% Salaries 43% Benefits 18% Operating Costs 13% Capital Outlays 26% Maintenance- Highways, Streets & Bridges 85 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 MAINT. - HWYS., STS, BRIDGES 200.4101.101 SALARIES & WAGES 457,623.31 390,084.06 342,874.80 379,598.23 227,466.32 415,610.00 382,396.00 388,116.00 200.4101.102 SALARIES & WAGES - OVERTIM 13,744.68 10,953.31 8,157.59 14,034.17 11,484.14 19,072.00 15,750.00 15,750.00 200.4101.103 SALARIES & WAGES - PART-TI 2,169.96 10,767.13 6,069.00 13,161.43 12,739.41 11,465.00 15,000.00 15,225.00 200.4101.105 SEPARATION PAY - - - 1,949.16 434.29 390.00 - - 200.4101.201 SS/MEDICARE 37,834.19 23,262.75 26,336.46 30,224.93 18,767.51 33,777.00 31,606.00 32,061.00 200.4101.202 RETIREMENT CONTRIBUTION- V 37,219.15 36,672.30 41,575.04 44,697.58 22,831.14 42,255.00 41,678.00 42,303.00 200.4101.203 INSURANCE - VRS 5,284.03 4,359.46 4,113.29 4,353.25 2,764.77 5,090.00 4,995.00 5,071.00 200.4101.204 NATIONWIDE - - 534.29 697.24 388.56 671.00 744.00 744.00 200.4101.205 MEDICAL INSURANCE 72,192.80 79,528.60 93,457.80 72,292.45 55,583.60 82,839.00 89,975.00 76,556.00 200.4101.206 CAR ALLOWANCE - - - - 187.50 168.00 - - 200.4101.207 DISABILITY INS - HYBRID EM - - 17.76 292.83 777.66 603.00 1,288.00 1,288.00 200.4101.209 UNEMPLOYMENT INSURANCE 2,526.10 - - 5,712.78 - - - - 200.4101.211 WORKERS' COMPENSATION INS 16,616.00 15,887.12 20,941.56 18,155.08 11,375.00 21,888.00 22,722.00 15,451.00 200.4101.302 CONTRACTUAL SERVICES 7,057.21 4,110.00 15,177.10 19,162.23 2,400.00 20,000.00 22,000.00 20,000.00 200.4101.304 MAINTENANCE & REPAIRS EQUI 21,071.28 20,982.04 17,786.99 20,408.94 11,364.00 18,400.00 20,000.00 20,000.00 200.4101.310 UNIFORMS/WEARING APPAREL 5,795.51 6,337.96 5,485.49 7,155.36 3,674.59 5,730.00 5,730.00 5,730.00 200.4101.356 SPECIAL TRAINING 734.82 1,839.57 2,748.92 354.64 368.50 2,240.00 2,240.00 2,240.00 200.4101.358 RAILROAD CROSSING MNT 1,462.50 1,462.50 1,462.50 1,462.50 210.00 1,465.00 1,465.00 1,465.00 200.4101.362 ALLEY MAINTENANCE 2,474.98 68.68 922.18 36.00 204.00 5,000.00 5,000.00 5,000.00 200.4101.363 R.O.W. SHOULDER MAINTENANC 1,500.00 - - - - 1,500.00 1,500.00 1,500.00 200.4101.372 BRIDGE MNT-GUS W NICKS #80 - - - 4,500.00 - 5,000.00 5,000.00 5,000.00 200.4101.373 BRIDGE MNT-WALNUT AVE #800 - - - - - 5,000.00 5,000.00 5,000.00 200.4101.532 PROPERTY INSURANCE 1,753.00 1,468.00 1,668.00 1,272.00 568.04 1,069.00 1,069.00 1,171.00 200.4101.535 MOTOR VECHICLE INSURANCE 7,288.00 9,512.00 7,052.00 5,808.00 2,691.94 4,792.00 4,792.00 5,546.00 200.4101.538 LIABILITY INSURANCE 2,964.00 2,352.00 2,500.00 2,204.00 1,100.09 1,853.00 1,853.00 2,267.00 200.4101.548 GAS, OIL,GREASE & ANTIFREE 32,543.02 27,072.59 24,951.71 16,686.51 7,928.21 18,000.00 18,000.00 16,000.00 200.4101.549 OIL, ANTIFREEZE, AND FLUID - - - - 1,104.30 - 4,000.00 3,000.00 200.4101.553 MATERIALS & SUPPLIES 5,574.64 1,642.65 1,361.99 5,748.04 1,850.85 4,800.00 8,000.00 6,000.00 200.4101.554 SMALL TOOLS 1,733.06 853.83 356.22 1,076.94 976.18 1,280.00 2,000.00 2,000.00 200.4101.558 STREET MATERIALS 17,222.09 15,251.99 13,126.00 15,140.45 5,702.03 19,960.00 19,960.00 19,960.00 200.4101.709 REPLACEMENT OF EQUIPMENT 1,167.91 1,298.99 - 1,039.88 581.75 1,200.00 1,500.00 1,500.00 200.4101.712 SIDEWALKS 10,844.64 6,122.88 8,893.23 4,296.82 837.30 10,000.00 10,000.00 10,000.00 200.4101.716 OTHER EQUIPMENT 1,143.92 - - 899.99 - 1,200.00 1,500.00 1,500.00 200.4101.717 MILLING & PAVEMENT 175,000.00 204,003.78 243,811.73 212,304.49 - 289,693.00 289,693.00 189,693.00 200.4101.718 PROP OWNER: CURB & GUTTER - - - - - - - - 200.4101.719 PAVEMENT STRIPING & MARKIN 14,937.25 16,142.00 20,000.00 - - 20,000.00 20,000.00 20,000.00 200.4101.721 STORM DRAINAGE PROJECTS 9,680.90 1,509.87 5,934.07 26,883.07 - - - - 200.4101.722 VML RISK MGTM GRANT EXPEND - 3,314.50 - - - - - - 200.4101.782 VDOT-WALNUT AVE CORRIDOR 1,444.04 17,328.48 8,664.24 - - - - - 200.4101.799 CAPITAL OUTLAY 40,691.92 19,127.30 71.25 139,322.43 - 30,000.00 - 30,000.00 TOTAL 1,009,294.91 933,316.34 926,051.21 1,070,931.42 406,361.68 1,102,010.00 1,056,456.00 967,137.00 86 Funding Summary Snow & Ice Removal Account Code: 200.4105 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 43,054 34,390 44,117 44,117 28.28% Benefits 14,648 13,024 15,876 15,876 21.90% Operating Costs 28,056 17,075 17,075 17,075 0.00% Capital Outlays - 1,000 1,000 1,000 0.00% Leases and Rentals - - - - 0.00% Total 85,758 65,489 78,068 78,068 19.21% Salaries 57% Benefits 20% Operating Costs 22% Capital Outlays 1% Snow & Ice Removal 87 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 SNOW AND ICE REMOVAL 200.4105.101 SALARIES & WAGES 8.02 581.81 24,012.93 22,365.10 11,866.47 24,890.00 34,107.00 34,617.00 200.4105.102 SALARIES & WAGES - OVERTIM 3,516.33 2,655.76 11,178.42 20,387.36 5,187.48 9,500.00 9,500.00 9,500.00 200.4105.105 SEPARATION PAY - - - 301.82 - - - - 200.4105.201 SS/MEDICARE 259.39 242.39 2,596.05 3,167.00 1,265.39 2,630.00 3,336.00 3,375.00 200.4105.202 RETIREMENT-VRS 249.81 231.39 3,756.29 4,440.89 1,681.32 2,710.00 3,718.00 3,774.00 200.4105.203 INSURANCE-VRS 33.66 15.74 370.45 429.35 203.41 325.00 446.00 453.00 200.4105.204 NATIONWIDE - - 49.24 68.95 31.25 44.00 55.00 55.00 200.4105.205 MEDICAL INSURANCE - - - 5,150.85 3,341.20 6,079.00 4,595.00 6,832.00 200.4105.207 DISABILITY INS - HYBRID EM - - - - 17.54 - 12.00 12.00 200.4105.209 UNEMPLOYMENT INSURANCE - - - 200.07 - - - - 200.4105.211 WORKERS' COMPENSATION INS - - - 1,190.96 659.50 1,283.00 1,318.00 1,375.00 200.4105.304 MAINTENANCE & REPAIRS EQUI 2,824.23 188.78 1,100.22 2,723.16 1,395.64 3,000.00 3,000.00 3,000.00 200.4105.553 MATERIALS & SUPPLIES 16,423.85 20,426.15 13,569.29 8,649.19 5,567.13 13,500.00 13,500.00 13,500.00 200.4105.554 SMALL TOOLS 722.29 501.61 - 108.89 - 575.00 575.00 575.00 200.4105.709 REPLACEMENT OF EQUIPMENT - 429.99 - 16,575.00 - 1,000.00 1,000.00 1,000.00 TOTAL 24,037.58 25,273.62 56,632.89 85,758.59 31,216.33 65,536.00 75,162.00 78,068.00 88 Funding Summary Traffic Signs & Street Lights Account Code: 200.4108 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 45,091 41,048 37,631 37,631 -8.32% Benefits 19,821 21,147 14,112 14,112 -33.27% Operating Costs 77,026 80,614 85,835 85,835 6.48% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total 141,938 142,809 137,578 137,578 -3.66% Salaries 27% Benefits 10% Operating Costs 63% Traffic Signs & Street Lights 89 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TRAFFIC SIGNS & STREET LIGHT 200.4108.101 SALARIES & WAGES 35,929.01 28,643.37 45,191.13 44,051.78 30,490.31 43,111.00 36,831.00 36,831.00 200.4108.102 SALARIES & WAGES - OVERTIM 419.34 371.61 615.05 825.47 1,048.50 1,362.00 800.00 800.00 200.4108.105 SEPARATION PAY - - - 213.67 - - - - 200.4108.201 SS/MEDICARE 2,702.74 2,161.28 3,372.33 3,326.20 2,372.35 3,369.00 2,879.00 2,921.00 200.4108.202 RETIREMENT CONTRIBUTION- V 2,310.59 2,426.84 5,355.30 5,122.92 3,058.29 4,390.00 4,016.00 4,076.00 200.4108.203 INSURANCE - VRS 329.13 322.09 542.82 515.76 374.21 526.00 482.00 489.00 200.4108.204 NATIONWIDE - - 69.82 89.94 70.01 108.00 113.00 113.00 200.4108.205 MEDICAL INSURANCE 5,977.00 3,834.00 3,522.00 8,112.60 4,781.92 7,586.00 8,563.00 4,886.00 200.4108.207 DISABILITY INS - HYBRID - - - - 34.48 28.00 67.00 67.00 200.4108.209 UNEMPLOYMENT INSURANCE - - - 279.45 - - - - 200.4108.211 WORKERS' COMPENSATION INS 1,323.00 1,618.59 2,094.83 2,374.32 1,315.00 2,559.00 2,628.00 1,560.00 200.4108.302 CONTRACTUAL SERVICES 13,254.37 9,121.58 16,000.00 16,000.00 733.63 16,000.00 20,000.00 20,000.00 200.4108.304 MAINTENANCE & REPAIRS EQUI 1,080.25 445.00 1,751.61 1,500.00 450.00 1,500.00 3,000.00 1,500.00 200.4108.350 MAINTENANCE & REPAIR BLDG.570.00 - 938.73 1,000.00 100.00 1,000.00 2,000.00 2,000.00 200.4108.510 ELECTRICAL SERVICES 19,690.85 20,376.46 21,085.84 19,132.46 11,267.02 21,535.00 21,535.00 21,535.00 200.4108.511 ELECTRICAL SERVICES - SUBD 34,193.23 35,561.28 36,551.43 32,198.83 21,318.10 33,130.00 33,130.00 33,130.00 200.4108.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 179.73 399.00 399.00 370.00 200.4108.548 GAS, OIL,GREASE & ANTIFREE 2,200.85 1,148.02 570.53 301.26 211.39 550.00 800.00 800.00 200.4108.549 OIL, ANTIFREEZE, AND FLUID - - - - - - - - 200.4108.553 MATERIALS & SUPPLIES 5,462.75 286.35 3,923.44 6,505.83 947.98 6,500.00 6,500.00 6,500.00 200.4108.799 CAPITAL OUTLAY-PUBLIC WORK - - - - - - - - TOTAL 125,927.11 106,952.47 142,056.86 141,938.49 78,752.92 143,653.00 143,743.00 137,578.00 90 Funding Summary Street & Road Cleaning Account Code: 200.4202 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 48,338 - - - 0.00% Benefits 18,118 - - - 0.00% Operating Costs 18,223 - - - 0.00% Capital Outlays - - - - - Leases and Rentals - - - - - Total 84,679 - - - 0.00% Salaries 0% Benefits 0% Operating Costs 0% Street & Road Cleaning 91 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 STREET & ROAD CLEANING 200.4202.101 SALARIES & WAGES 40,620.59 40,655.68 48,203.88 42,467.92 936.43 - - - 200.4202.102 SALARIES & WAGES - OVERTIM 116.25 48.57 133.41 360.03 - - - - 200.4202.105 SEPARATION PAY - - - 4,196.04 - - - - 200.4202.201 SS/MEDICARE 2,954.82 3,038.19 3,555.34 3,362.16 70.26 - - - 200.4202.202 RETIREMENT CONTRIBUTION- V 3,142.55 3,639.94 5,487.08 4,612.82 99.06 - - - 200.4202.203 INSURANCE - VRS 446.91 433.13 526.72 444.40 11.84 - - - 200.4202.204 NATIONWIDE - - 77.89 23.54 - - - - 200.4202.205 MEDICAL INSURANCE 6,292.50 6,468.00 7,044.00 9,047.96 - - - - 200.4202.209 UNEMPLOYMENT INSURANCE - - - 200.07 - - - - 200.4202.211 WORKERS' COMPENSATION INS 1,334.00 1,102.71 1,426.99 2,197.44 - - - - 200.4202.304 MAINTENANCE & REPAIRS EQUI 10,126.75 4,775.72 10,494.19 7,722.34 - - - - 200.4202.310 UNIFORMS/WEARING APPAREL 568.37 542.17 473.10 636.21 - - - - 200.4202.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 - - - - 200.4202.548 GAS, OIL,GREASE & ANTIFREE 6,188.72 9,816.32 6,783.83 5,063.29 - - - - TOTAL 72,275.46 71,156.43 84,678.43 80,722.22 1,117.59 - - - 92 Funding Summary Refuse Collection Account Code: 200.4203 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 200,479 183,485 190,119 190,119 3.62% Benefits 85,725 92,697 90,720 90,720 -2.13% Operating Costs 33,261 37,003 36,915 36,915 -0.24% Regional Landfill 187,972 186,300 190,000 190,000 1.99% Capital Outlays - - - - - Total 507,437 499,485 507,754 507,754 1.66% Salaries 38% Benefits 18% Operating Costs 7% Regional Landfill 37% Refuse Collection 93 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 REFUSE COLLECTION 200.4203.101 SALARIES & WAGES 183,849.48 184,383.09 193,739.84 187,423.58 95,646.47 175,125.00 181,398.00 184,119.00 200.4203.102 SALARIES & WAGES - OVERTIM 10,131.93 10,028.00 8,000.98 1,379.42 2,162.89 4,503.00 6,000.00 6,000.00 200.4203.103 SALARIES & WAGES - PART-TI - - - - - - - - 200.4203.105 SEPARATION PAY - - - 11,675.84 - - - - 200.4203.201 SS/MEDICARE 14,558.56 14,927.68 15,290.53 15,109.97 7,387.48 13,661.00 14,336.00 14,545.00 200.4203.202 RETIREMENT CONTRIBUTION- V 16,894.52 19,501.76 24,153.71 23,157.86 10,528.91 18,465.00 19,827.00 20,125.00 200.4203.203 INSURANCE - VRS 2,168.73 2,159.92 2,341.43 2,165.00 1,277.75 2,229.00 2,377.00 2,412.00 200.4203.204 NATIONWIDE - - 18.83 40.87 80.32 128.00 15.00 15.00 200.4203.205 MEDICAL INSURANCE 26,973.20 30,551.00 35,483.10 35,331.30 20,422.40 33,565.00 39,072.00 43,108.00 200.4203.209 UNEMPLOYMENT INSURANCE - - - 26.46 - - - - 200.4203.211 WORKERS' COMPENSATION INS 6,535.00 5,824.96 7,541.37 9,893.08 6,232.80 11,988.00 12,451.00 10,515.00 200.4203.302 CONTRACTUAL SERVICES 2,284.43 1,694.78 971.27 1,370.22 - 2,000.00 2,000.00 2,000.00 200.4203.304 MAINTENANCE & REPAIRS EQUI 10,271.27 9,917.47 15,592.05 16,783.01 23,028.43 12,500.00 25,000.00 12,500.00 200.4203.306 PRINTING & BINDING 169.50 - 169.50 - - 100.00 100.00 100.00 200.4203.310 UNIFORMS/WEARING APPAREL 2,279.14 3,077.52 2,551.18 3,226.91 1,691.31 2,905.00 2,905.00 2,905.00 200.4203.535 MOTOR VECHICLE INSURANCE 1,456.00 1,904.00 1,412.00 1,160.00 538.19 1,198.00 1,198.00 1,110.00 200.4203.548 GAS, OIL,GREASE & ANTIFREE 24,064.91 21,635.74 17,412.43 10,681.68 5,653.59 18,000.00 18,000.00 16,000.00 200.4203.549 OIL, ANTIFREEZE, AND FLUID - - - - 738.55 - 2,000.00 2,000.00 200.4203.553 MATERIALS & SUPPLIES 185.88 - 75.00 39.59 - 300.00 300.00 300.00 200.4203.585 MISCELLANEOUS EXPENSE - - - - - - - - 200.4203.601 REGIONAL LANDFILL CHARGES 180,361.90 183,477.71 185,775.89 187,972.45 94,231.75 186,300.00 200,000.00 190,000.00 TOTAL 482,184.45 489,083.63 510,529.11 507,437.24 269,620.84 482,967.00 526,979.00 507,754.00 94 Funding Summary Recycling Collection Account Code: 200.4206 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 42,209 22,505 49,123 49,123 118.28% Benefits 24,007 12,700 21,799 21,799 71.65% Operating Costs 23,004 17,064 9,755 9,755 -42.83% Capital Outlays - - - - - Leases and Rentals - - - - - Total 89,220 52,269 80,677 80,677 54.35% Salaries 61% Benefits 27% Operating Costs 12% Recycling Collection 95 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 RECYCLING 200.4206.101 SALARIES & WAGES 37,809.26 30,903.07 42,828.38 41,571.79 24,425.29 33,089.00 48,131.00 48,853.00 200.4206.102 SALARIES & WAGES - OVERTIM 256.73 435.47 819.88 551.26 931.90 794.00 270.00 270.00 200.4206.105 SEPARATION PAY - - - 85.47 - - - - 200.4206.201 SS/MEDICARE 2,821.89 2,293.71 3,207.58 3,053.78 1,898.00 2,559.00 3,703.00 3,758.00 200.4206.202 RETIREMENT CONTRIBUTION- V 2,458.76 2,776.84 5,274.25 4,976.66 2,582.15 3,450.00 5,261.00 5,340.00 200.4206.203 INSURANCE - VRS 350.25 342.01 548.43 509.02 313.32 416.00 631.00 640.00 200.4206.204 NATIONWIDE - - 64.85 85.57 76.01 123.00 142.00 142.00 200.4206.205 MEDICAL INSURANCE 5,634.60 3,899.50 8,063.55 13,448.10 3,901.60 7,213.00 9,405.00 9,717.00 200.4206.207 DISABILITY INS- HYBRID EMP - - 98.46 196.92 90.32 197.00 111.00 111.00 200.4206.209 UNEMPLOYMENT INSURANCE - - - 52.92 - - - - 200.4206.211 WORKERS' COMPENSATION INS 1,638.00 1,922.77 2,488.67 1,684.12 1,385.22 2,609.00 2,766.00 2,091.00 200.4206.302 CONTRACTUAL SERVICES 8,757.44 8,280.39 8,459.80 16,888.52 11,752.03 8,750.00 12,000.00 1,000.00 200.4206.304 MAINTENANCE & REPAIRS EQUI 1,018.25 1,923.79 1,605.09 1,510.62 854.28 2,000.00 2,000.00 2,000.00 200.4206.306 PRINTING & BINDING - - - - - 50.00 50.00 50.00 200.4206.310 UNIFORMS/WEARING APPAREL 813.72 979.56 1,014.09 1,340.40 737.92 1,265.00 1,265.00 1,265.00 200.4206.535 MOTOR VECHICLE INSURANCE 972.00 1,268.00 940.00 776.00 358.46 799.00 799.00 740.00 200.4206.548 GAS, OIL,GREASE & ANTIFREE 3,459.84 4,626.11 3,161.78 2,477.60 1,270.95 3,200.00 3,200.00 3,200.00 200.4206.549 OIL, ANTIFREEZE, AND FLUID - - - - - - 300.00 300.00 200.4206.553 MATERIALS & SUPPLIES 1,418.38 1,198.20 1,000.00 10.76 787.50 1,000.00 1,200.00 1,200.00 TOTAL 67,409.12 60,849.42 79,574.81 89,219.51 51,364.95 67,514.00 91,234.00 80,677.00 96 Funding Summary Building & Grounds Account Code: 200.4304 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - 12,048 12,048 0.00% Benefits - - 5,948 5,948 0.00% Operating Costs 123,490 102,163 99,724 99,724 -2.39% Capital Outlays 6,458 1,000 1,000 1,000 0.00% Leases and Rentals 600 600 600 600 0.00% Total 130,548 103,763 119,320 119,320 14.99% Salaries 10% Benefits 5% Operating Costs 84% Capital Outlays 1% Leases and Rentals 0% Building & Grounds 97 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 BUILDINGS AND GROUNDS 200.4304.101 SALARIES & WAGES - - - - - - 11,869.00 12,048.00 200.4304.102 SALARIES & WAGES - OVERTIM - - - - 159.78 143.00 - - 200.4304.105 SEPARATION PAY - - - - - - - - 200.4304.201 SS/MEDICARE - - - - 11.82 - 908.00 922.00 200.4304.202 RETIREMENT CONTRIBUTION- V - - - - 16.82 10.00 1,298.00 1,317.00 200.4304.203 INSURANCE - VRS - - - - 2.02 15.00 155.00 158.00 200.4304.204 NATIONWIDE - - - - 0.39 - - - 200.4304.205 MEDICAL INSURANCE - - - - - - - 2,862.00 200.4304.207 DISABILITY INS - HYBRID EM - - - - - - - - 200.4304.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.4304.211 WORKERS' COMPENSATION INS - - - - - - - 689.00 200.4304.302 CONTRACTUAL SERVICES 42,816.34 21,188.32 18,337.32 19,239.38 9,627.12 23,000.00 23,000.00 23,000.00 200.4304.305 MAINTENANCE SERVICE CONTRA 1,925.31 4,293.85 5,458.51 6,298.02 4,051.45 8,710.00 8,800.00 8,800.00 200.4304.330 TOWN MUSEUM 6,549.59 3,901.45 4,314.55 88.49 - - - - 200.4304.350 MAINTENANCE & REPAIR BLDG.12,161.62 19,338.92 14,805.79 14,329.74 10,188.62 15,000.00 20,000.00 15,000.00 200.4304.352 MAINTENANCE OF LANDSCAPE 8,010.51 8,194.26 6,835.00 10,548.67 2,477.74 7,300.00 7,300.00 7,300.00 200.4304.357 PROFESSIONAL & TECHNICAL P - - - - - - - - 200.4304.360 HEALTH DEPARTMENT 11,458.59 10,888.10 9,225.69 19,715.77 - - - - 200.4304.365 GISH'S MILL EXPENSES - - - 7,257.14 242.94 1,600.00 500.00 500.00 200.4304.510 ELECTRICAL SERVICES 26,073.64 27,672.64 27,912.26 27,720.95 13,941.51 29,000.00 29,000.00 29,000.00 200.4304.513 WATER AND SEWER SERVICE 814.23 932.23 1,001.43 1,072.28 469.87 950.00 950.00 950.00 200.4304.520 RADIO MAINTENANCE - - - - - - - - 200.4304.521 TELEPHONE 18,521.03 11,984.96 7,066.49 6,171.95 3,260.46 7,500.00 6,500.00 6,500.00 200.4304.522 POSTAGE 11,594.59 12,097.22 11,940.90 - - - - - 200.4304.531 OFFICE SUPPLIES - - - - - - - - 200.4304.532 PROPERTY INSURANCE 5,011.64 4,669.00 5,071.00 5,423.00 3,500.08 2,672.00 2,672.00 2,341.00 200.4304.538 LIABILITY INSURANCE 5,928.00 4,704.00 5,000.00 4,412.00 2,200.18 4,631.00 4,631.00 4,533.00 200.4304.541 OFFICE SUPPLIES - - - - 101.44 - - - 200.4304.555 JANITORIAL/INVENTORY SUPPL 3,065.96 2,676.22 1,451.98 1,389.31 531.92 1,800.00 1,800.00 1,800.00 200.4304.585 MISCELLANEOUS - - - - - - - - 200.4304.702 FURNITURE & FIXTURES - - - - 830.24 - - - 200.4304.722 SPECIAL PROJECTS 13,745.00 - - 5,457.68 - - - - 200.4304.728 BEAUTIFICATION PROJECTS 1,200.00 1,537.78 1,000.00 1,000.00 - 1,000.00 1,000.00 1,000.00 200.4304.799 CAPITAL OUTLAY - 29,657.32 29,645.00 - 20,392.55 - - - 200.4304.803 LEASE OF RENTAL BUILDING 600.00 600.00 600.00 600.00 600.00 600.00 600.00 600.00 TOTAL 169,476.05 164,336.27 149,665.92 130,547.40 72,606.95 103,931.00 120,983.00 119,320.00 98 Funding Summary Health Department Account Code: 200.4305 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - - - 0.00% Benefits - - - - 0.00% Operating Costs - 11,000 11,000 11,000 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - - Total - 11,000 11,000 11,000 0.00% Operating Costs 100% Health Department 99 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 HEALTH DEPARTMENT 200.4305.305 MAINTENANCE SERVICE CONTRA - - - - 167.50 560.00 560.00 560.00 200.4305.350 BUILDING MAINTENANCE/REPAI - - - - 718.00 4,465.00 4,465.00 4,465.00 200.4305.352 MAINTENANCE OF LANDSCAPE - - - - 1,027.50 4,000.00 4,000.00 4,000.00 200.4305.510 ELECTRICITY - - - - 2,883.03 1,500.00 1,500.00 1,500.00 200.4305.512 HEATING/GAS - - - - 414.90 400.00 400.00 400.00 200.4305.513 WATER - - - - 273.52 75.00 75.00 75.00 TOTAL - - - - 5,484.45 11,000.00 11,000.00 11,000.00 100 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Total number of special events supported 28 37 39Matching SNAP funds for Farmer's Market 4,100.00$ 2,500.00$ 2,500.00$ Representation on Regional Boards and Committees 5+5+5+Social Networking for Town Events (hours)5.00 5.00 5.00Media Releases, Interviews, PR (hours)5.00 5.00 5.00 Departmental Goals1. Organize and Conduct events at the Vinton Farmers' Market, increase vendor participation.2. Facilitate events, concerts, distance runs help by other organizations in the Town of Vinton.3. Increase social networking promotion of the Town and events.4. Work cooperatively with local organizations to promote the Town of Vinton in regional events. Special Programs Department 101 Funding Summary Special Programs Account Code: 200.7101 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 51,737 53,890 55,129 55,129 2.30% Benefits 16,924 13,858 13,708 13,708 -1.08% Operating Costs 73,760 68,580 73,169 73,169 6.69% Capital Outlays 1,534 3,000 5,241 5,241 74.70% Leases and Rentals - - - - - Total 143,955 139,328 147,247 147,247 5.68% Salaries 37% Benefits 9% Operating Costs 50% Capital Outlays 4% Special Programs 102 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 SPECIAL PROGRAMS 200.7101.101 SALARIES & WAGES 33,578.49 34,104.40 33,540.94 34,457.66 16,355.56 29,373.00 29,228.00 29,666.00 200.7101.102 SALARIES & WAGES - OVERTIM 15,647.04 17,984.30 17,675.15 12,695.38 7,693.64 17,383.00 18,215.00 18,215.00 200.7101.103 SALARIES & WAGES - PART-TI 2,093.52 1,827.45 3,369.78 4,584.11 4,821.56 7,644.00 3,983.00 7,248.00 200.7101.105 SEPARATION PAY - - - - - - - - 200.7101.201 SS/MEDICARE 3,765.64 4,112.31 4,083.17 3,829.87 2,145.24 4,061.00 3,934.00 4,218.00 200.7101.202 RETIREMENT CONTRIBUTION- V 3,854.80 4,580.95 5,158.25 5,749.68 2,489.83 3,756.00 3,195.00 3,243.00 200.7101.203 INSURANCE - VRS 539.08 551.36 509.36 551.76 308.79 459.00 383.00 389.00 200.7101.204 NATIONWIDE - - 70.31 95.69 48.77 69.00 - - 200.7101.205 MEDICAL INSURANCE 5,328.00 5,817.60 6,400.80 6,400.80 3,816.00 5,536.00 5,724.00 5,724.00 200.7101.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.7101.211 WORKERS' COMPENSATION INS 28.00 105.14 135.19 295.84 164.00 312.00 328.00 134.00 200.7101.302 CONTRACTUAL SERVICES 20,118.25 28,074.91 29,410.48 29,830.27 7,282.44 25,000.00 29,900.00 29,900.00 200.7101.304 MAINTENANCE & REPAIRS EQUI 3,114.43 1,492.20 255.00 2,477.07 1,407.64 2,100.00 2,100.00 1,850.00 200.7101.305 SERVICE CONTRACT AGREEMENT - - - - - - - - 200.7101.306 PRINTING & BINDING 4,548.72 4,469.04 5,706.19 4,748.95 282.15 5,000.00 5,000.00 5,000.00 200.7101.307 ADVERTISING 5,638.93 9,919.66 6,827.71 7,897.79 1,855.02 10,000.00 10,000.00 7,500.00 200.7101.510 ELECTRICAL SERVICES 4,638.99 2,094.09 3,072.60 3,173.26 2,012.11 4,639.00 4,639.00 4,639.00 200.7101.513 WATER AND SEWER SERVICE 467.46 685.82 880.76 1,083.53 226.22 1,000.00 1,100.00 1,100.00 200.7101.521 TELEPHONE 248.30 496.72 547.68 1,805.47 1,317.49 1,560.00 1,850.00 1,850.00 200.7101.522 POSTAGE - 100.85 49.00 709.13 158.27 300.00 700.00 700.00 200.7101.532 PROPERTY INSURANCE 1,402.00 1,176.00 1,332.00 1,016.00 454.23 1,069.00 1,069.00 937.00 200.7101.535 MOTOR VECHICLE INSURANCE - - - - - - - - 200.7101.538 LIABILITY INSURANCE 2,372.00 1,880.00 2,000.00 1,764.00 880.07 1,852.00 1,852.00 1,814.00 200.7101.541 OFFICE SUPPLIES 715.45 724.82 628.49 627.38 388.40 750.00 750.00 750.00 200.7101.545 GREENWAY: MATERIAL & SUPPL - - - - - - - - 200.7101.549 MAINT & REPAIR: REC FACILI 140.92 - - - - - - - 200.7101.553 MATERIALS & SUPPLIES 1,607.94 1,168.75 2,842.09 2,619.49 1,901.46 3,500.00 3,000.00 2,750.00 200.7101.556 SPECIAL EVENTS SUPPLIES 7,521.07 9,218.46 13,448.30 15,242.90 4,092.32 11,000.00 15,242.00 13,242.00 200.7101.560 TRAVEL (MILEAGE/FARE)339.22 247.51 - 75.00 250.43 400.00 400.00 400.00 200.7101.581 DUES & SUBSCRIPTIONS 595.00 368.00 495.00 495.00 120.00 560.00 560.00 560.00 200.7101.589 MEETING EXPENSES 258.06 242.57 138.76 195.20 - 350.00 350.00 177.00 200.7101.716 OTHER EQUIPMENT 42.25 980.10 1,221.18 65.41 1,469.68 1,500.00 1,500.00 1,500.00 200.7101.722 SPECIAL PROJECTS - - - 599.94 9.00 - - - 200.7101.735 FARMERS MARKET - 744.00 1,335.68 296.32 2,226.13 2,367.00 2,367.00 2,367.00 200.7101.801 LEASE/RENT OF EQUIPMENT - - - 572.50 687.00 - - 1,374.00 TOTAL 118,603.56 133,167.01 141,133.87 143,955.40 64,863.45 141,540.00 147,369.00 147,247.00 103 Funding Summary War Memorial Interdepartmental Expenses Account Code: 200.7101 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - - - 0.00% Benefits - - - - 0.00% Operating Costs 8,182 7,500 7,500 7,500 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - - Total 8,182 7,500 7,500 7,500 0.00% Operating Costs 100% War Memorial Interdepartmental Expense 104 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WM INTERDEPTMENTAL FUNCTIONS 200.7102.574 WM INTERDEPTMENTAL FUNCTIO - 2,150.00 5,249.00 8,181.50 7,291.50 7,500.00 7,500.00 7,500.00 TOTAL - 2,150.00 5,249.00 8,181.50 7,291.50 7,500.00 7,500.00 7,500.00 105 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Total number of Town Sponsored events 11 11 11Total rental revenue 163,453.00$ 190,423.00$ 201,500.00$ Number of advertisements placed 17 28 50Use of the "IN-Vinton" and VWM branding 6 33 36Participation with Chambers & Professional Networking Groups Departmental Goals1. Maintain existing relationships and develop new client relationships.2. Utilize "In-Vinton" brand to increase event bookings through targeting advertising, networkingand building business relationships.3. Continue to seek efficiencies within the operational budget.4. Continue to broaden partnerships with Vinton Area Chamber, Roanoke Valley Convention and Vinton War Memorial 106 Funding Summary War Memorial Account Code: 200.7103 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 90,869 95,570 106,984 106,984 11.94% Benefits 44,602 36,920 45,896 45,896 24.31% Operating Costs 136,053 136,068 126,050 126,050 -7.36% Contracted Resale 38,654 17,000 - - -100.00% Capital Outlays 2,812 2,500 2,500 2,500 0.00% Leases and Rentals 3,390 1,375 1,375 1,375 0.00% Total 316,380 289,433 282,805 282,805 -2.29% Salaries 38% Benefits 16% Operating Costs 45% Contracted Resale 0% Capital Outlays 1% Leases and Rentals 0% War Memorial 107 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WAR MEMORIAL 200.7103.101 SALARIES & WAGES 72,146.09 81,830.93 88,550.20 77,847.36 46,464.75 79,203.00 83,819.00 85,076.00 200.7103.102 SALARIES & WAGES - OVERTIM 1,583.33 252.00 (1,106.61) 4,701.11 1,670.86 1,250.00 1,250.00 1,250.00 200.7103.103 SALARIES & WAGES - PART-TI 18,060.79 15,153.42 15,916.48 8,320.37 5,106.20 15,117.00 20,352.00 20,658.00 200.7103.104 WAGES - CONTRACT SERVICES - - 830.00 - - - - - 200.7103.105 SEPARATION PAY - - - - - - - - 200.7103.201 SS/MEDICARE 6,932.70 7,407.05 8,094.17 6,240.49 3,619.74 7,311.00 8,065.00 8,185.00 200.7103.202 RETIREMENT CONTRIBUTION- V 5,832.74 7,666.38 9,594.91 9,505.11 4,887.70 8,657.00 9,162.00 9,299.00 200.7103.203 INSURANCE - VRS 824.74 960.70 900.03 912.25 592.91 138.00 1,099.00 1,115.00 200.7103.204 NATIONWIDE - - 85.00 3.93 66.07 60.00 120.00 120.00 200.7103.205 MEDICAL INSURANCE 17,348.00 19,460.00 17,359.00 17,659.00 15,888.00 20,060.00 23,832.00 23,832.00 200.7103.207 DISABILITY INS - HYBRID EM - - 174.33 524.62 407.20 550.00 611.00 611.00 200.7103.209 UNEMPLOYMENT INSURANCE 1,880.01 341.82 - 9,617.40 3,316.06 - - - 200.7103.211 WORKERS' COMPENSATION INS 1,007.00 549.35 711.41 139.04 76.00 144.00 152.00 2,734.00 200.7103.302 CONTRACTUAL SERVICES 51,406.57 48,876.35 55,351.68 44,506.18 14,259.93 42,750.00 38,000.00 38,000.00 200.7103.304 MAINTENANCE & REPAIRS EQUI 9,831.40 1,507.33 542.49 3,146.68 3,984.58 7,500.00 7,500.00 7,500.00 200.7103.305 MAINTENANCE SERVICE CONTRA 8,489.37 5,772.46 10,749.25 3,611.43 6,800.50 5,000.00 7,500.00 7,500.00 200.7103.306 PRINTING & BINDING 136.32 - - - 145.35 600.00 250.00 250.00 200.7103.307 ADVERTISING 9,381.59 13,940.84 16,441.24 22,697.59 4,053.50 13,000.00 10,500.00 10,000.00 200.7103.310 UNIFORMS/WEARING APPAREL 13.63 - - 290.25 192.50 600.00 500.00 500.00 200.7103.350 MAINTENANCE & REPAIR BLDG.5,185.97 10,284.04 7,463.50 8,624.71 6,048.55 12,900.00 7,500.00 7,500.00 200.7103.510 ELECTRICAL SERVICES 24,473.46 28,466.60 27,839.15 23,316.71 11,507.23 23,000.00 23,000.00 23,000.00 200.7103.512 HEATING SERVICES 4,335.98 3,944.74 4,792.11 2,719.95 836.92 4,750.00 4,750.00 4,750.00 200.7103.513 WATER AND SEWER SERVICE 921.03 1,286.47 1,308.05 1,268.16 856.61 1,200.00 1,300.00 1,300.00 200.7103.521 TELEPHONE 1,828.03 3,429.20 2,031.47 4,141.29 3,081.87 2,750.00 4,200.00 4,200.00 200.7103.522 POSTAGE 144.46 167.58 225.54 6.62 42.84 300.00 200.00 200.00 200.7103.532 PROPERTY INSURANCE 2,804.00 2,012.00 2,668.00 2,036.00 909.46 2,138.00 2,138.00 1,873.00 200.7103.537 SMALL INSURANCE CLAIMS - - - - - 10,049.96 - - 200.7103.538 LIABILITY INSURANCE 4,740.00 3,764.00 4,000.00 3,528.00 2,200.21 3,705.00 3,705.00 3,627.00 200.7103.541 OFFICE SUPPLIES 155.81 433.38 390.77 178.29 54.53 425.00 400.00 400.00 200.7103.551 OTHER OPERATING SUPPLIES 588.94 3,977.19 7,222.94 8,547.40 2,229.18 3,500.00 3,000.00 3,000.00 200.7103.552 WM FOOD & BEVERAGE EXPENSE 14,845.78 4,330.26 10,829.88 2,497.33 1,997.52 4,500.00 4,500.00 2,250.00 200.7103.553 MATERIALS & SUPPLIES 5,083.67 2,998.21 5,466.43 560.03 841.22 2,500.00 2,000.00 2,000.00 200.7103.555 JANITORIAL/INVENTORY SUPPL 4,581.32 1,921.10 2,188.21 1,286.54 1,955.31 1,600.00 2,000.00 2,000.00 200.7103.560 TRAVEL (MILEAGE/FARE)171.37 197.26 101.45 - 194.91 250.00 3,250.00 3,250.00 200.7103.574 WAR MEMORIAL GRANT - - - - - - - - 200.7103.581 DUES & SUBSCRIPTIONS 500.18 210.00 138.00 500.00 547.84 500.00 150.00 150.00 200.7103.583 REVENUE REFUND - - - - - - - - 200.7103.587 CONTRACTED RESALE ITEMS - 55,749.05 15,880.73 38,654.05 18,916.22 17,000.00 18,000.00 - 200.7103.603 BAD DEBT EXPENSE - - - - - - - - 200.7103.702 FURNITURE & FIXTURES 49.84 482.99 974.21 - 375.87 500.00 500.00 500.00 200.7103.709 REPLACEMENT OF EQUIPMENT 2,891.18 3,156.87 - 2,811.78 951.61 2,000.00 2,000.00 2,000.00 200.7103.716 OTHER EQUIPMENT 99.98 477.85 93.48 - 4,000.00 - - - 108 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WAR MEMORIAL (CONTINUED) 200.7103.722 SPECIAL PROJECTS - 6,006.47 24.16 - - - - - 200.7103.738 WAR MEMORIAL PROJECT EXP 113.60 - - - - - - - 200.7103.801 LEASE/RENT OF EQUIPMENT - 912.36 2,734.00 3,390.04 687.00 1,375.00 1,375.00 1,375.00 200.7103.904 CREDIT CARD FEES 2,584.03 3,102.64 3,505.07 2,589.43 1,649.74 2,600.00 2,800.00 2,800.00 TOTAL 280,972.91 340,524.89 326,283.95 316,379.14 171,416.49 299,482.96 299,480.00 282,805.00 109 Funding Summary Vinton Veteran's Monument Account Code: 200.7104 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries - - - - 0.00% Benefits - - - - 0.00% Operating Costs 1,849 2,500 2,540 2,540 1.60% Capital Outlays - 2,000 2,000 2,000 0.00% Leases and Rentals - - - - 0.00% Total 1,849 4,500 4,540 4,540 0.89% Operating Costs 56% Capital Outlays 44% Vinton Veteran's Monument 110 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 VINTON VETERANS MONUMENT 200.7104.307 ADVERTISEMENT - 135.00 - - - 1,000.00 1,000.00 1,000.00 200.7104.350 MAINT AND REPAIR - BUILDIN - 304.83 830.00 1,675.00 675.00 1,350.00 1,350.00 1,350.00 200.7104.513 WATER AND SEWER SERVICE - - 189.16 174.08 65.22 150.00 190.00 190.00 200.7104.722 SPECIAL PROJECT - - - - - 2,000.00 2,000.00 2,000.00 TOTAL - 439.83 1,019.16 1,849.08 740.22 4,500.00 4,540.00 4,540.00 111 Funding Summary Swimming Pool & Parks Account Code: 200.7105 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 24,285 - - - 0.00% Benefits 7,340 - - - 0.00% Operating Costs 9,449 3,421 3,251 3,251 -4.97% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total 41,074 3,421 3,251 3,251 -4.97% Operating Costs 100% Swimming Pool & Parks 112 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 SWIMMING POOL/PARKS 200.7105.101 SALARIES & WAGES 8,472.89 8,737.86 8,166.25 8,393.48 - - - - 200.7105.102 SALARIES & WAGES-OVERTIME 236.97 5.75 44.81 24.75 - - - - 200.7105.103 SALARIES & WAGES - PART-TI 24,010.29 26,311.97 27,254.40 15,866.61 - - - - 200.7105.201 SS/MEDICARE 2,383.07 2,645.63 3,002.62 1,846.09 - - - - 200.7105.202 RETIREMENT CONTRIBUTION- V 704.08 1,043.90 801.86 1,039.48 - - - - 200.7105.203 INSURANCE - VRS 100.03 100.36 101.57 99.71 - - - - 200.7105.204 NATIONWIDE - - 13.50 18.00 - - - - 200.7105.205 MEDICAL INSURANCE 1,332.00 1,454.40 1,600.20 1,600.20 - - - - 200.7105.211 WORKERS' COMPENSATION INS 679.00 501.23 649.39 2,736.88 - - - - 200.7105.302 CONTRACTUAL SERVICES 4,773.29 3,422.82 2,579.26 373.67 75.00 - - - 200.7105.304 MAINTENANCE & REPAIRS EQUI 2,126.16 3,889.56 285.10 1,110.56 - - - - 200.7105.310 UNIFORMS/WEARING APPAREL 379.78 232.10 344.48 - - - - - 200.7105.350 MAINTENANCE & REPAIR BLDG.1,473.87 1,069.66 513.22 299.88 - - - - 200.7105.510 ELECTRICAL SERVICES 3,122.61 2,642.49 2,496.78 1,536.65 205.62 500.00 500.00 500.00 200.7105.513 WATER AND SEWER SERVICE 4,753.52 5,740.53 5,936.90 1,725.77 175.92 - - - 200.7105.521 TELEPHONE 328.92 422.50 239.24 361.25 220.73 - - - 200.7105.532 PROPERTY INSURANCE 1,402.00 1,176.00 1,332.00 1,016.00 454.23 1,069.00 1,069.00 937.00 200.7105.538 LIABILITY INSURANCE 2,372.00 1,880.00 2,000.00 1,764.00 440.00 1,852.00 1,852.00 1,814.00 200.7105.544 MEDICAL SUPPLIES 110.18 134.29 20.68 - - - - - 200.7105.547 REPAIR/MAINTENANCE SUPPLIE - 964.11 497.89 130.07 - - - - 200.7105.552 FOOD FOR RESALE - - - - - - - - 200.7105.553 MATERIALS & SUPPLIES 6,187.60 5,293.56 4,290.19 1,061.43 - - - - 200.7105.556 SPECIAL EVENTS SUPPLIES 101.91 44.70 108.46 70.02 - - - - 200.7105.560 TRAVEL & TRAINING 300.00 353.65 868.13 - - - - - 200.7105.583 REVENUE REFUND - - - - - - - - 200.7105.702 FURNITURE & FIXTURES 599.73 113.24 648.54 - - - - - 200.7105.722 SPECIAL PROJECTS 3,664.00 199.92 - - - - - - 200.7105.799 CAPITAL OUTLAY - - - - - - - - TOTAL 69,613.90 68,380.23 63,795.47 41,074.50 1,571.50 3,421.00 3,421.00 3,251.00 113 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Total number of senior events supported 252 285 297Total number of senior participants 4,166 4,370 4,457Average cost per participant $8.80 $8.39 $8.39Staff Outreach by advertisement and social media Senior Center Rentals 16,544.00$ 18,073.00$ 25,000.00$ Building Operational Costs 45,217.00$ 45,217.00$ 45,217.00$ Departmental Goals1. Present information relevant to topics for seniors.2. Cooperative programming with other departments or organizations.3. Promote activities for a healthy body and mind.4. Continue to increase participation in the senior program.5. Promote activities with various media and events.6. Plan and conduct new craft classes and activities.7. Research new travel destinations and cooperative programming in travel. Senior Program Department 114 Funding Summary Senior Program Account Code: 200.7107 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 47,516 65,128 67,305 67,305 3.34% Benefits 9,058 15,166 14,928 14,928 -1.57% Operating Costs 23,251 28,105 28,803 28,803 2.48% Capital Outlays - 3,281 3,031 3,031 100.00% Leases and Rentals - - - - - Total 79,825 111,680 114,067 114,067 2.14% Salaries 59% Benefits 13% Operating Costs 25% Capital Outlays 3% Senior Program 115 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 SENIOR PROGRAM 200.7107.101 SALARIES & WAGES 16,602.78 15,824.92 15,693.58 16,149.66 17,259.62 29,779.00 29,228.00 29,666.00 200.7107.102 SALARIES & WAGES - OVERTIM 161.13 112.50 - - - 200.00 200.00 200.00 200.7107.103 SALARIES & WAGES - PART-TI 34,063.77 35,450.89 33,036.28 31,366.21 15,883.58 32,564.00 33,728.00 37,439.00 200.7107.105 SEPARATION PAY - - - - - - - - 200.7107.201 SS/MEDICARE 3,841.75 3,957.56 3,712.22 3,599.32 2,493.82 4,747.00 4,832.00 5,149.00 200.7107.202 RETIREMENT CONTRIBUTION- V 1,173.38 1,398.49 1,677.66 1,842.07 1,754.01 3,086.00 3,195.00 3,243.00 200.7107.203 INSURANCE - VRS 166.65 167.18 169.34 176.93 212.90 383.00 383.00 389.00 200.7107.204 NATIONWIDE - - 22.50 31.96 33.04 53.00 60.00 60.00 200.7107.205 MEDICAL INSURANCE 2,220.00 2,424.00 2,667.00 2,667.00 3,816.00 5,536.00 5,724.00 5,724.00 200.7107.209 UNEMPLOYMENT INSURANCE - - - - - - - - 200.7107.211 WORKERS' COMPENSATION INS 679.00 468.93 607.51 740.80 410.50 799.00 821.00 363.00 200.7107.302 CONTRACTUAL SERVICES 11,022.56 6,212.63 7,001.23 5,294.64 2,698.28 7,790.00 9,169.00 9,169.00 200.7107.304 MAINTENANCE & REPAIRS EQUI 398.41 573.54 757.17 2,030.56 240.64 1,000.00 1,000.00 1,000.00 200.7107.305 SERVICE CONTRACT AGREEMENT 49.45 82.00 64.30 50.00 129.50 1,000.00 1,000.00 500.00 200.7107.350 MAINTENANCE & REPAIR BLDG.602.68 8,446.72 7,354.14 5,125.40 1,097.43 5,000.00 5,000.00 5,000.00 200.7107.510 ELECTRICAL SERVICES 3,445.30 3,225.04 2,889.23 2,891.22 1,579.73 3,400.00 3,400.00 3,400.00 200.7107.512 HEATING SERVICES 2,277.77 2,328.16 2,349.70 2,120.37 1,031.40 2,500.00 2,500.00 2,500.00 200.7107.513 WATER AND SEWER SERVICE 484.26 599.84 641.34 608.80 218.67 735.00 735.00 735.00 200.7107.521 TELEPHONE 872.07 949.69 807.16 1,056.68 627.17 950.00 950.00 950.00 200.7107.522 POSTAGE 144.46 205.33 273.02 - 47.00 200.00 200.00 200.00 200.7107.532 PROPERTY INSURANCE 1,051.00 880.00 1,000.00 764.00 340.42 802.00 802.00 703.00 200.7107.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 179.73 399.00 399.00 370.00 200.7107.538 LIABILITY INSURANCE 1,780.00 1,412.00 1,500.00 1,324.00 660.05 1,389.00 1,389.00 1,360.00 200.7107.541 OFFICE SUPPLIES 155.14 129.49 216.80 438.33 142.39 400.00 400.00 400.00 200.7107.548 GAS, OIL,GREASE & ANTIFREE 790.77 568.72 544.98 320.34 241.36 550.00 600.00 600.00 200.7107.551 OTHER OPERATING SUPPLIES 299.59 164.78 210.69 295.65 23.66 300.00 300.00 300.00 200.7107.553 MATERIALS & SUPPLIES 1,023.52 797.45 461.38 288.51 454.05 750.00 750.00 750.00 200.7107.555 JANITORIAL/INVENTORY SUPPL 1,963.18 1,140.16 572.53 182.70 112.28 500.00 500.00 500.00 200.7107.560 TRAVEL (MILEAGE/FARE)15.48 21.02 - - - 200.00 200.00 200.00 200.7107.581 DUES & SUBSCRIPTIONS - - - - - 90.00 90.00 90.00 200.7107.589 MEETING EXPENSES 106.17 - 48.16 71.67 - 150.00 150.00 76.00 200.7107.702 FURNITURE & FIXTURES - - - - - - - - 200.7107.709 REPLACEMENT OF EQUIPMENT 349.90 1,055.18 - - - 1,100.00 1,100.00 850.00 200.7107.722 SPECIAL PROJECTS - - - - - 2,181.00 2,181.00 2,181.00 200.7107.799 CAPITAL OUTLAY 7,590.00 - - - - - - - TOTAL 93,814.17 89,190.18 84,749.92 79,824.82 51,687.23 108,533.00 110,986.00 114,067.00 116 Funding Summary Town Museum Account Code: 200.7108 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 3,058 3,060 6,212 6,212 100.00% Benefits 234 986 476 476 100.00% Operating Costs 3,768 5,000 5,006 5,006 100.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - - Total 7,060 9,046 11,694 11,694 100.00% Salaries 53% Benefits 4% Operating Costs 43% Capital Outlays 0% Town Museum 117 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TOWN MUSEUM 200.7108.103 TOWN MUSEUM SALARIES-PT - - - 3,057.96 3,353.68 3,060.00 6,120.00 6,212.00 200.7108.201 TOWN MUSEUM SS/MEDICARE - - - 233.93 256.56 235.00 469.00 476.00 200.7108.202 RETIREMENT CONTRIBUTION-VR - - - - - - - - 200.7108.203 INSURANCE - VRS - - - - - - - - 200.7108.211 TOWN MUSEUM-WORKERS COMP - - - - 394.50 751.00 789.00 6.00 200.7108.350 TOWN MUSEUM BLDG MNT/RPR - - - 400.21 - 750.00 750.00 750.00 200.7108.510 TOWN MUSEUM ELECTRICITY - - - 325.32 186.39 500.00 500.00 500.00 200.7108.512 TOWN MUSEUM HEATING/GAS - - - 1,606.90 805.04 2,100.00 2,100.00 2,100.00 200.7108.513 TOWN MUSEUM WATER - - - 318.06 138.06 200.00 200.00 200.00 200.7108.521 TOWN MUSEUM COMMUNICATION - - - 1,117.02 609.75 1,450.00 1,450.00 1,450.00 TOTAL - - - 7,059.40 5,743.98 9,046.00 12,378.00 11,694.00 118 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 No. of permits issuedNo. of code/zoning compliance violationsNo. of Planning Commission Meetings heldNo. of Board of Zoning Appeals Meetings heldNo. of Community Meetings heldNo. of Site Plans reviewedNo. of Subdivision Plats reviewedNo. of Downtown Façade Applications reviewedNo. of Grant Applications written/submittedNo. of hours spent on Regional Committees (est.) Departmental Goals The Mission of the Town of Vinton's Planning and Zoning Department is commitment to proactive, community-based planning and code enforcement founded on public participation and also to promote health, safety, and proseprity of all present and future residents through effective planning of development/redevelopment of the community. 1. Continue to enforce zoning, sign, subdivision, nuisance and other applicable Town codes.2. Continue to review and update the Town's Comprehensive Plan and Zoning Ordinance.3. Continue to maintain, label and add to the database of plans and maps on file.4. Continue to apply and administer VDOT grant related projects.5. Serve on interdepartmental committees and represent the Town on social media.6. Represent Vinton on regional organizations. 7. Continue to collaborate with Departments on items important to Council.8. Continue to adminster the NFIP requirements.9. Continue to issue the building, trade, zoning, and sign permits for the town.10. Continue to lead the COMBAT team for spot blight abatement. 119 Funding Summary Planning & Zoning Department Account Code: 200.8101 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 170,590 144,542 171,368 171,368 18.56% Benefits 58,684 51,144 57,748 57,748 12.91% Operating Costs 30,378 93,899 71,813 71,813 -23.52% Capital Outlays 14,439 273,100 537,000 537,000 96.63% Leases and Rentals 1,608 2,000 1,608 1,608 -19.60% Total 275,699 564,685 839,537 839,537 48.67% Salaries 20% Benefits 7% Operating Costs 9% Capital Outlays 64% Leases and Rentals 0% Planning & Zoning Department 120 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 PLANNING & ZONING 200.8101.101 SALARIES & WAGES 161,437.19 163,510.30 162,003.09 170,589.84 82,861.95 159,957.00 168,835.00 171,368.00 200.8101.103 SALARIES & WAGES - PART-TI - - - - - - - - 200.8101.105 SEPARATION PAY - - - - - - - - 200.8101.201 SS/MEDICARE 11,848.72 12,059.88 12,034.98 12,611.85 6,142.57 12,089.00 12,916.00 13,110.00 200.8101.202 RETIREMENT CONTRIBUTION- V 13,558.74 15,319.69 20,284.34 21,118.11 8,121.89 16,008.00 18,454.00 18,731.00 200.8101.203 INSURANCE - VRS 1,926.76 1,931.02 1,967.56 2,026.60 996.82 1,939.00 2,212.00 2,245.00 200.8101.204 NATIONWIDE - - 270.00 371.79 177.21 298.00 324.00 324.00 200.8101.205 MEDICAL INSURANCE 17,784.00 19,404.00 21,132.00 21,132.00 13,910.40 21,205.00 23,184.00 23,184.00 200.8101.211 WORKERS' COMPENSATION INS 1,306.00 1,097.32 1,421.13 1,423.92 788.50 1,535.00 1,577.00 154.00 200.8101.302 CONTRACTUAL SERVICES 3,061.24 3,858.89 2,751.00 2,198.45 2,986.50 40,000.00 60,000.00 10,000.00 200.8101.304 MAINTENANCE & REPAIRS EQUI 1,433.00 359.65 208.70 161.99 61.29 2,000.00 2,000.00 1,500.00 200.8101.305 MAINTENANCE SERVICE CONTRA - - - - - - - 500.00 200.8101.306 PRINTING & BINDING 153.23 231.10 236.00 255.50 232.22 4,000.00 5,000.00 3,000.00 200.8101.307 ADVERTISING 1,147.50 835.71 1,041.00 1,799.25 191.25 5,000.00 5,000.00 3,200.00 200.8101.311 ZONING ORDINANCES - - - - - - - 30,000.00 200.8101.356 SPECIAL TRAINING - - - - - - - - 200.8101.371 ENVIRONMENTAL COMP- DEQ/DC 5,801.30 3,290.47 16,649.66 6,183.90 - 20,000.00 10,000.00 - 200.8101.521 TELEPHONE 625.86 620.20 730.43 1,225.60 613.06 1,100.00 1,000.00 800.00 200.8101.522 POSTAGE 15.65 12.01 19.48 581.27 294.66 100.00 200.00 200.00 200.8101.535 MOTOR VECHICLE INSURANCE 484.00 636.00 472.00 388.00 179.73 399.00 400.00 370.00 200.8101.538 LIABILITY INSURANCE - - - - - - - - 200.8101.541 OFFICE SUPPLIES 1,140.98 432.65 940.35 703.02 1,030.82 1,500.00 5,000.00 2,000.00 200.8101.545 GREENWAY EXPENDITURES 1,795.51 5,074.12 5,878.92 1,024.59 501.75 8,000.00 10,000.00 8,000.00 200.8101.548 GAS, OIL,GREASE & ANTIFREE 466.59 565.40 573.71 319.28 150.56 300.00 500.00 500.00 200.8101.556 SPECIAL EVENTS 117.38 141.12 (84.48) (479.60) - 2,000.00 2,500.00 2,500.00 200.8101.560 TRAVEL (MILEAGE/FARE)3,232.95 2,601.79 4,206.20 2,780.12 647.62 4,000.00 5,000.00 4,000.00 200.8101.564 APPT MEMBER - TRNG & TRAVE 1,827.16 443.13 1,313.62 1,393.22 - 2,000.00 5,000.00 3,000.00 200.8101.581 DUES & SUBSCRIPTIONS 799.33 695.00 600.00 567.00 434.66 1,500.00 1,500.00 1,000.00 200.8101.585 MISCELLANEOUS 250.00 (840.00) (240.00) (30.00) (250.00) (500.00) 500.00 233.00 200.8101.589 MEETING EXPENSES 922.19 511.82 196.74 1,346.71 120.22 1,500.00 3,000.00 1,010.00 200.8101.595 DEMOLITION-BLIGHT/ABATEMEN - - - 9,000.00 - - 20,000.00 - 200.8101.702 FURNITURE & FIXTURES - - - - - - 3,000.00 1,500.00 200.8101.716 OTHER EQUIPMENT 418.97 - 563.17 189.10 - 1,600.00 2,000.00 2,000.00 200.8101.722 SPECIAL PROJECTS - 3,335.00 - 100.00 (250.00) 4,500.00 5,000.00 2,500.00 200.8101.739 VDOT REV-SHARING GLADE CRE - - - - 196,302.11 262,000.00 - - 200.8101.740 TINKER CREEK CANOE RAMP PR - - 21,529.98 - - 5,000.00 1,500.00 1,000.00 200.8101.741 VDOT TA GRANT GLADECREEK P - - - - - 526,210.00 530,000.00 530,000.00 200.8101.799 CAPITAL OUTLAY 11,830.00 7,815.00 685.00 14,350.00 1,951.73 - - - 200.8101.801 LEASE/RENT OF EQUIP 552.00 1,656.00 1,656.00 1,608.00 804.00 2,000.00 2,000.00 1,608.00 TOTAL 243,436.25 238,645.03 279,040.58 275,698.71 319,501.52 1,108,240.00 907,602.00 839,537.00 121 Actual Estimated Projected Performance Measures FY15-16 FY16-17 FY17-18 Administer Town's Façade Grant Administer Town's Change of Use Grant Administer Econ. Dev. Performance Agreements Administer Town's Revolving Loan Program Town Sponsored/Co Sponsored Events & Festivals N/A N/A 12Sales Tax Revenue 1,346,956.60$ 1,364,319.92$ 1,420,000.00$ Meals Tax Revenue 955,477.09$ 936,476.00$ 975,500.00$ Departmental Goals1. Help foster a culture that embraces entrepreneurship that helps grow and retain local businesses.2. Establish local incentives, remove development obstacles and develop the infrastructure 3. Enhance relationships with existing businesses.4. Encourage redevelopment of vacant properties. Economic Development 122 Funding Summary Economic Development Account Code: 200.8150 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Salaries 45,248 84,030 42,033 42,033 -49.98% Benefits 10,673 26,158 11,998 11,998 -54.13% Operating Costs 13,614 17,120 23,951 23,951 39.90% Cont/Trans Other Govt 50,000 57,280 57,280 57,280 0.00% Grants 241,768 315,733 - - -100.00% Capital Outlays 77,097 8,500 7,500 7,500 -11.76% Demolition 24 - - - 0.00% Leases and Rentals - - - - - Total 438,424 508,821 142,762 142,762 -71.94% Salaries 30% Benefits 8% Operating Costs 17% Cont/Trans Other Govt 40% Grants 0% Capital Outlays 5% Economic Development 123 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 ECONOMIC DEVELOPMENT 200.8150.101 SALARIES & WAGES 22,513.19 35,128.63 32,914.71 44,180.50 21,540.89 40,427.00 41,412.00 42,033.00 200.8150.103 SALARIES & WAGES - PART-TI - - - - - 260.00 - - 200.8150.105 SEPARATION PAY - - - 1,067.19 - - - - 200.8150.201 SS/MEDICARE 1,661.94 2,932.00 2,553.47 3,466.67 1,650.56 3,095.00 3,168.00 3,216.00 200.8150.202 RETIREMENT CONTRIBUTION- V 1,840.58 3,256.27 4,150.51 4,662.96 2,350.07 4,237.00 4,527.00 4,595.00 200.8150.203 INSURANCE - VRS 258.24 412.88 400.04 491.40 284.36 511.00 543.00 551.00 200.8150.204 NATIONWIDE - - 45.00 66.43 31.33 53.00 60.00 60.00 200.8150.205 MEDICAL INSURANCE 1,953.00 3,643.20 3,960.00 1,933.20 2,324.00 3,383.00 3,486.00 3,486.00 200.8150.211 WORKERS' COMPENSATION INS 38.00 92.42 119.81 52.28 29.00 56.00 59.00 90.00 200.8150.302 CONTRACTUAL SERVICES - - 5,000.00 2,631.36 2,500.00 35,000.00 - - 200.8150.305 MAINTENANCE SERVICE CONTRA - - - 20.00 - 1,920.00 - - 200.8150.307 ADVERTISING 1,068.72 6,250.00 8,460.15 5,254.44 4,717.09 5,500.00 5,000.00 5,000.00 200.8150.308 MARKETING - - - - - - 5,000.00 5,000.00 200.8150.323 CDBG PLANNING GRANT - - - - - - - - 200.8150.342 FACADE GRANT 5,000.00 - - 912.50 5,000.00 10,000.00 15,000.00 5,000.00 200.8150.345 CDBG RELATED EXPENDITURES 770.00 962.00 6.70 - 22,577.97 450.00 10,000.00 5,000.00 200.8150.346 CDBG MATCH EXPENDITURES 816.25 56,766.15 156,894.94 241,768.50 177,674.91 275,283.00 - - 200.8150.521 TELEPHONE 347.73 596.72 634.91 526.40 92.62 600.00 - - 200.8150.541 OFFICE SUPPLIES 237.59 93.97 11.00 173.39 42.22 150.00 150.00 150.00 200.8150.560 TRAVEL & TRAINING 665.87 2,496.03 847.04 2,064.79 707.90 2,000.00 2,200.00 2,200.00 200.8150.567 CONTRIB/TRANS TO OTHER GOV 50,000.00 50,000.00 50,000.00 50,000.00 64,518.75 57,280.00 57,280.00 57,280.00 200.8150.568 LIB PROP LEASE TERMINATION - 20,000.00 - - - - - - 200.8150.581 DUES & SUBSCRIPTIONS 217.00 - - 947.00 810.00 1,500.00 1,000.00 1,000.00 200.8150.585 MISCELLANEOUS 1,225.78 1,110.25 445.00 390.84 875.99 750.00 750.00 349.00 200.8150.589 MEETING EXPENSES - 104.44 90.38 693.00 187.77 200.00 500.00 252.00 200.8150.595 DEMOLITION-ECONOMIC DEV - - - 23.85 - - - - 200.8150.702 FURNITURE & FIXTURES - - - 1,527.94 495.00 - - - 200.8150.709 REPLACEMENT OF EQUIPMENT - - - 965.49 - - 1,500.00 - 200.8150.722 SPECIAL PROJECTS 5,000.00 11,000.00 2,393.68 26,378.63 1,867.15 7,740.00 10,000.00 7,500.00 200.8150.723 RSTP WALNUT ST IMP - 12,290.90 265.00 48,224.99 33,294.45 - - - 200.8150.799 CAPITAL OUTLAY - - - - - - - - TOTAL 93,613.89 207,135.86 269,192.34 438,423.75 343,572.03 450,395.00 161,635.00 142,762.00 124 Funding Summary Public Transportation Account Code: 200.8160 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Operating Costs 109,824 100,000 107,000 107,000 7.00% Total 109,824 100,000 107,000 107,000 7.00% Operating Costs 100% Public Transportation 125 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 PUBLIC TRANSPORTATION 200.8160.309 VALLEY METRO BUS SERVICES 118,315.88 97,314.06 126,448.63 109,824.00 52,885.52 100,000.00 100,000.00 107,000.00 TOTAL 118,315.88 97,314.06 126,448.63 109,824.00 52,885.52 100,000.00 100,000.00 107,000.00 126 Funding Summary Vinton Business Center Account Code: 200.8170 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Operating Costs 5,231 7,350 7,350 7,350 0.00% Capital Outlays - - - - 0.00% Leases and Rentals - - - - 0.00% Total 5,231 7,350 7,350 7,350 0.00% Operating Costs 100% Vinton Business Center 127 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 VINTON BUSINESS CENTER 200.8170.302 CONTRACTUAL SERVICES 3,438.29 3,354.06 5,231.08 2,979.57 18,132.50 7,000.00 7,000.00 7,000.00 200.8170.350 MAINTENANCE & REPAIR BLDG.- - - - - 200.00 200.00 200.00 200.8170.364 MNT LANDSCAPING MATERIALS - - - - - - - - 200.8170.510 ELECTRICAL SERVICES 36.32 - - 35.06 38.15 - - - 200.8170.553 MATERIALS & SUPPLIES - - - - - 150.00 150.00 150.00 200.8170.585 MISCELLANEOUS - - - - - - - - TOTAL 3,474.61 3,354.06 5,231.08 3,014.63 18,170.65 7,350.00 7,350.00 7,350.00 128 Funding Summary Debt Retirement Account Code: 200.8800 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Long Term Debt -Prin 288,992 332,883 309,373 309,373 -7.06% Long Term Debt - Int 105,823 76,314 71,094 71,094 -6.84% Vehicle Loan - Prin 65,046 53,121 115,119 115,119 116.71% Vehicle Loan - Int 5,763 3,489 10,900 10,900 212.41% Bond Issue Cost 15,920 - - - 0.00% Trustee Fees 3,900 1,500 1,500 1,500 0.00% Refunding Payment 686,079 - - - 0.00% Total 1,171,523 467,307 507,986 507,986 8.70% Long Term Debt - Prin 61% Long Term Debt - Int 14% Vehicle Loan - Prin 23% Vehicle Loan - Int 2% Bond Issue Cost 0% Trustee Fees 0% Debt Retirement 129 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 DEBT RETIREMENT - BONDS 200.8800.705 OFS-PMT TO RFND ESCRW AGNT 2,190,888.69 - - 686,079.53 - - - - 200.8800.901 CAPITAL LEASE OFU 313,314.50 - - - - - - - 200.8800.902 POLICE VEHICLE LEASE - INT 843.73 5,805.56 1,690.58 5,151.51 - 3,489.00 1,772.00 1,772.00 200.8800.903 OTHER LOAN COSTS 612.00 1,583.00 550.00 3,900.00 1,500.00 1,500.00 1,500.00 1,500.00 200.8800.904 PRINCIPAL -VRA 2004 PUB SA 45,000.00 45,000.00 50,000.00 - - - - - 200.8800.905 INTEREST - VRA 2004 PUB SA 29,605.00 2,610.00 900.00 - - - - - 200.8800.906 PRINCIPAL - WAR MEM BLDG 110,000.00 115,000.00 120,000.00 - - - - - 200.8800.907 INTEREST - WAR MEM BLDG 72,110.00 62,349.86 64,826.66 - - - - - 200.8800.908 PRINCIPAL VRA 2006 PUB SAF 30,000.00 30,000.00 30,000.00 35,000.00 35,000.00 35,000.00 35,000.00 35,000.00 200.8800.909 INTEREST VRA 2006 PUB SAFE 28,966.22 27,191.45 25,890.07 24,843.74 12,054.93 23,362.00 21,762.00 21,762.00 200.8800.916 BOND ISSUE COST - CAPITAL 36,638.18 - - 15,920.47 - - - - 200.8800.917 PRINCIPAL-CAPITAL PROJ '06 45,000.00 45,000.00 45,000.00 50,000.00 50,000.00 50,000.00 - - 200.8800.918 INTEREST-CAPITAL PROJ '06 42,562.50 39,946.88 38,212.50 37,162.50 1,000.00 2,000.00 - - 200.8800.921 POLICE LEASE - PRINCIPAL 55,765.51 48,287.00 49,846.93 51,457.73 53,120.59 53,121.00 54,838.00 54,838.00 200.8800.922 POLICE LEASE - INTEREST - - 3,863.63 - 3,488.65 - - - 200.8800.923 PRINCIPAL - 2013 BOND-REFU - 34,004.01 27,528.56 196,335.67 198,394.15 198,395.00 205,333.00 205,333.00 200.8800.924 INTEREST - 2013 BOND REFUN - 45,725.24 44,608.33 42,408.52 20,198.04 38,363.00 34,225.00 34,225.00 200.8800.925 RCACP SERIES 2013 PRINCIPA - 5,632.00 7,468.00 7,656.00 3,900.00 7,848.00 8,040.00 8,040.00 200.8800.926 RCACP SERIES 2013 INTEREST - 1,164.76 1,593.12 1,407.71 632.86 1,218.00 1,023.00 1,023.00 200.8800.927 PRINCIPAL - 2015 PW LEASE - - - 13,588.34 13,246.67 26,640.00 - - 200.8800.928 INTEREST - 2015 PW LEASE - - - 611.66 953.33 1,807.00 - - 200.8800.929 GO REFUND SERIES 2016A PRI - - - - - 15,000.00 61,000.00 61,000.00 200.8800.930 GO REFUND SERIES 2016A INT - - - - 2,638.35 9,564.00 14,084.00 14,084.00 200.8800.931 2017 LEASE PURCHASE PRIN - - - - - - - 60,281.00 200.8800.932 2017 LEASE PURCHASE INT - - - - - - - 9,128.00 TOTAL 3,001,306.33 509,299.76 511,978.38 1,171,523.38 396,127.57 467,307.00 438,577.00 507,986.00 130 Funding Summary Contingency Account Code: 200.8900 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Contingency - 14,694 - - -100.00% Total - 14,694 - - -100.00% Contingency 0% Reserve for Contingency 131 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 CONTINGENCIES 200.8900.407 RESERVE FOR CONTINGENCIES - - - - - - - - TOTAL - - - - - - - - 132 Funding Summary Transfers Account Code: 200.9950 Actual Adopted FY 17-18 FY 17-18 % Change Expenditures Budget Manager Council From FY 15-16 FY 16-17 Recom Adopted FY 16-17 Summary Accounts Stormwater Transfer - 219,978 214,021 214,021 -2.71% Capital - - - - 0.00% Total - 219,978 214,021 214,021 -2.71% Stormwater Transfer 100% Transfers 133 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TRANSFERS TO 200.9950.900 TRANSFER TO OTHER FUNDS - - - - - 219,978.00 191,292.00 214,021.00 200.9950.910 NON DEPT TRANSFERS - - - - 128,320.50 - - - TOTAL - - - - 128,320.50 219,978.00 191,292.00 214,021.00 134 TOWN OF VINTON GENERAL FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 VRS - TRUE UP 200.9970.999 VRS - TRUE-UP - - - - - - - - TOTAL - - - - - - - - TOTAL GENERAL FUND 9,745,641.63 7,431,295.55 8,235,947.13 8,897,756.65 4,928,407.12 9,430,000.15 8,784,856.00 8,563,152.00 135 Funding Summary Utility Fund Revenues BY Function Compared to the FY 16-17 Adopted Budget Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Operating Revenues 3,702,076 3,666,651 3,727,450 3,727,450 1.66% Use of Money 1,318 1,500 500 500 -66.67% Use of Property 1,678 - - - 0.00% Use of Fund Balance - - - - 0.00% Misc/Grant/Bond Proceeds - - - - 0.00% Recovered Costs 13,441 16,000 14,200 14,200 -11.25% Total 3,718,513 3,684,151 3,742,150 3,742,150 1.57% Operating Revenues 100% Use of Money 0% Use of Property 0% Use of Fund Balance 0% Misc/Grant/ Bond Proceeds 0% Recovered Costs 0% Utility Fund Revenues 136 TOWN OF VINTON UTILITY FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 PERMITS & OTHER LICENSES 300.1303.031 WATER CONNECTION FEES 1,990.00 - - - - 500.00 500.00 500.00 300.1303.032 SEWER CONNECTION FEES - - - - - 500.00 500.00 500.00 300.1303.033 SEWER INSPECTION FEES - 785.00 1,285.00 875.00 535.00 1,250.00 1,250.00 1,250.00 300.1303.034 WATER SERVICE BILLING 1,248,589.54 1,359,125.97 1,454,106.03 1,576,459.80 858,813.52 1,555,525.00 1,600,000.00 1,600,000.00 300.1303.035 SEWER SERVICE BILLING 1,452,410.43 1,590,870.44 1,686,890.44 1,804,868.72 951,218.59 1,799,676.00 1,810,000.00 1,810,000.00 300.1303.036 WATER/SEWER PENALTIES 51,156.58 52,973.66 54,854.49 56,205.87 39,053.69 60,000.00 62,000.00 62,000.00 300.1303.037 ROANOKE COUNTY UTILITY TAX 45,064.50 47,443.36 50,017.79 51,888.25 27,430.16 50,000.00 53,000.00 53,000.00 300.1303.038 ACCOUNT ACTIVATION FEE 13,031.75 13,578.76 14,209.06 15,075.00 7,669.43 13,000.00 14,000.00 14,000.00 300.1303.060 SYSTEM DVLPMNT. FEE - WATE 38,400.00 26,880.00 28,160.00 41,190.00 30,720.00 30,000.00 30,000.00 30,000.00 300.1303.061 SYSTEM DVLPMNT. FEE - SEWE 34,775.00 28,085.00 29,425.00 42,800.00 29,425.00 32,000.00 32,000.00 32,000.00 300.1303.062 WATER INSPECTION FEE - 640.00 1,240.00 1,080.00 1,040.00 1,200.00 1,200.00 1,200.00 300.1303.063 WATER METER SETTING FEES 1,360.00 1,035.00 4,115.00 6,285.00 3,310.00 3,000.00 3,000.00 3,000.00 300.1303.064 BULK WATER 110,873.87 122,627.61 106,017.24 105,348.07 60,253.74 120,000.00 120,000.00 120,000.00 TOTAL 2,997,651.67 3,244,044.80 3,430,320.05 3,702,075.71 2,009,469.13 3,666,651.00 3,727,450.00 3,727,450.00 REVENUE FROM USE OF MONEY 300.1501.001 INTEREST FROM INVESTMENTS 66.04 6.76 - 989.72 1,375.83 500.00 500.00 500.00 300.1501.004 INTEREST INCOME FROM BONDS 762.18 5,301.10 1,353.32 328.64 62.90 1,000.00 - - TOTAL 828.22 5,307.86 1,353.32 1,318.36 1,438.73 1,500.00 500.00 500.00 REVENUE FROM USE OF PROPERTY 300.1502.006 SALE OF MATERIALS & SUPPLI - - - - 228.37 - - - TOTAL - - - - 228.37 - - - MISCELLANEOUS INCOME 300.1899.010 MISCELLANEOUS INCOME 650.11 814.45 5,693.29 1,005.47 20,796.40 20,000.00 - - 300.1899.013 BOND PROCEEDS - - - 672.74 - - - - 300.1899.014 PROCEEDS - BOND ISSUE 66.76 (66.76) - - - - - - TOTAL 583.35 881.21 5,693.29 1,678.21 20,796.40 20,000.00 - - RECOVERED COSTS 300.1901.001 RECOVERIES & REBATES - - - - - 500.00 - - 300.1901.002 RECONNECTION FEES 17,845.36 13,178.96 10,400.00 13,441.19 2,840.00 15,500.00 14,200.00 14,200.00 TOTAL 17,845.36 13,178.96 10,400.00 13,441.19 2,840.00 16,000.00 14,200.00 14,200.00 TRANSFERS FROM 300.4105.001 TRANSFER FROM - - - - - - - - TOTAL - - - - - - - - TOTAL UTILITY FUND 3,016,908.60 3,263,412.83 3,447,766.66 3,718,513.47 2,034,772.63 3,704,151.00 3,742,150.00 3,742,150.00 137 Funding Summary Utility Fund Expenditures BY Function Compared to the FY 16-17 Adopted Budget Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Administration 485,712 549,655 526,491 526,491 -4.21% Customer Account - 253,470 291,255 291,255 100.00% Water System Operations 773,190 1,055,347 904,207 904,207 -14.32% Purchased Water 108,958 125,000 125,000 125,000 0.00% Wastewater Operations 841,270 884,280 833,070 833,070 -5.79% Debt Service 174,458 721,445 842,008 842,008 16.71% Contingency 687,384 15,141 6,098 6,098 -59.73% Transfers - 79,813 214,021 214,021 100.00% Total 3,070,972 3,684,151 3,742,150 3,742,150 1.57% - Administration 15% Customer Account 7% Water System Operations 29% Purchased Water 3% Wastewater Operations 24% Debt Service 20% Contingency 0% Transfers 2% Utility Fund Expenditures 138 Funding Summary Water & Wastewater Administration Account Code: 300.9400 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries 179,116 200,463 184,588 184,588 -7.92% Benefits 62,275 74,288 66,799 66,799 -10.08% Operating Costs 164,373 169,904 170,104 170,104 0.12% Capital Outlays - 25,000 25,000 25,000 0.00% Rental/Leases 79,948 80,000 80,000 80,000 0.00% Total 485,712 549,655 526,491 526,491 -4.21% Salaries 35% Benefits 13% Operating Costs 32% Capital Outlays 5% Rental/Leases 15% Water & Wastewater Administration 139 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WATER & WASTEWATER ADMIN. 300.9400.101 SALARIES & WAGES 251,146.07 263,935.98 221,331.87 167,583.81 87,130.48 174,697.00 181,860.00 184,588.00 300.9400.102 SALARIES & WAGES - OVERTIV 81.36 2.05 370.06 291.89 - - - - 300.9400.103 SALARIES & WAGES - PART-TI 9.00 - - - - - - - 300.9400.105 SEPARATION PAY - - - 11,240.66 - - - - 300.9400.201 SS/MEDICARE 18,901.99 17,227.50 15,572.18 13,077.02 6,439.41 13,166.00 13,913.00 14,121.00 300.9400.202 RETIREMENT CONTRIBUTION- V 20,730.55 16,134.32 26,812.74 12,414.93 9,338.01 18,137.00 19,878.00 20,176.00 300.9400.203 INSURANCE - VRS 2,980.50 3,043.55 2,577.37 2,025.47 1,134.42 2,189.00 2,383.00 2,419.00 300.9400.204 NATIONWIDE - - 274.49 299.94 159.71 279.00 288.00 288.00 300.9400.205 MEDICAL INSURANCE 33,435.20 39,589.40 44,276.13 31,732.67 18,655.60 29,393.00 27,984.00 29,011.00 300.9400.206 CAR ALLOWANCE - - - - 500.00 500.00 - - 300.9400.207 DISABILITY INS - HYBRID - - - - 278.40 468.00 457.00 457.00 300.9400.209 UNEMPLOYMENT INSURANCE 425.10 - - 1,190.70 - - - - 300.9400.211 WORKERS' COMPENSATION INS 790.00 615.16 796.05 1,534.12 878.50 1,714.00 1,755.00 327.00 300.9400.302 CONTRACTUAL SERVICES 72,730.45 12,936.51 7,541.60 10,221.86 3,853.09 15,050.00 15,050.00 15,050.00 300.9400.303 INDEPENDENT AUDITORS - 21,804.37 18,385.00 21,564.46 13,864.43 22,900.00 22,900.00 22,900.00 300.9400.305 MAINTENANCE SERVICE CONTRA 1,140.11 11,843.35 22,542.63 24,321.74 15,001.60 32,464.00 32,464.00 32,464.00 300.9400.357 PROFESSIONAL & TECHNICAL P 516.14 631.45 301.16 133.23 22.14 700.00 700.00 700.00 300.9400.521 TELEPHONE 2,337.15 3,043.21 1,813.12 2,881.62 1,778.40 1,800.00 1,800.00 1,800.00 300.9400.522 POSTAGE - - - 1,644.66 - - - - 300.9400.537 SMALL INSURANCE CLAIMS - 5,384.69 300.49 6,041.31 - 1,250.00 1,250.00 1,250.00 300.9400.538 LIABILITY INSURANCE - - - - - - - - 300.9400.541 OFFICE SUPPLIES 2,453.22 2,191.74 2,334.32 2,056.18 231.62 2,800.00 2,800.00 2,800.00 300.9400.546 PRINTING SUPPLIES-FINANCE 1,988.99 1,788.78 3,336.62 1,476.63 - - - - 300.9400.555 JANITORIAL SUPPLY - 20.46 768.36 876.82 450.97 850.00 850.00 850.00 300.9400.560 TRAVEL (MILEAGE/FARE)547.91 - 350.00 529.00 250.00 1,200.00 1,200.00 1,200.00 300.9400.580 C D L PROGRAM 183.50 427.00 51.50 - - 100.00 100.00 100.00 300.9400.581 DUES & SUBSCRIPTIONS 982.00 2,138.00 1,969.00 1,620.00 945.00 2,215.00 2,215.00 2,215.00 300.9400.585 MISCELLANEOUS 39.99 10.00 27.71 1.34 - - - - 300.9400.586 ROANOKE COUNTY UTILITY TAX 39,381.43 41,498.70 43,715.71 45,316.79 22,950.49 45,000.00 45,000.00 45,000.00 300.9400.589 MEETING EXPENSES 97.32 - 162.50 111.22 - 350.00 350.00 350.00 300.9400.590 WATER WORKS ASSESSMENT FEE 14,918.15 14,918.15 14,918.15 14,918.15 14,947.65 15,200.00 15,200.00 15,200.00 300.9400.591 EMPLOYEE APPRECIATION 533.39 288.50 274.56 422.25 466.95 500.00 700.00 700.00 300.9400.597 VA UTILITY PROTECTION SRVC 1,086.75 1,255.80 1,375.77 1,398.60 769.64 1,525.00 1,525.00 1,525.00 300.9400.603 BAD DEBT EXPENSE 6,960.00 6,340.64 - - - 6,000.00 6,000.00 6,000.00 300.9400.799 CAPITAL OUTLAY - - - - 25,000.00 50,000.00 - 25,000.00 300.9400.801 LEASE/RENTAL OF EQUIPMENT - - 1,000.90 948.00 474.00 1,000.00 1,000.00 1,000.00 300.9400.802 RENT OF BUILDING 56,250.00 56,250.00 56,250.00 75,000.00 43,750.00 75,000.00 75,000.00 75,000.00 300.9400.803 LEASE OF STORAGE FACILITY 3,666.74 4,000.08 4,000.08 4,000.08 2,666.72 4,000.00 4,000.00 4,000.00 300.9400.903 BANK SERVICE CHARGES - 3,246.70 5,596.07 6,520.02 3,782.47 5,000.00 5,000.00 5,000.00 300.9400.904 CREDIT CARD FEES 12,057.49 19,511.53 21,880.85 22,317.45 13,213.58 15,000.00 15,000.00 15,000.00 TOTAL 546,352.50 550,077.62 520,906.99 485,712.62 288,933.28 540,447.00 498,622.00 526,491.00 140 Funding Summary Customer Accounts Account Code: 300.9405 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries - 139,798 173,492 173,492 100.00% Benefits - 59,227 63,318 63,318 100.00% Operating Costs - 33,445 33,445 33,445 100.00% Capital Outlays - 21,000 21,000 21,000 100.00% Rental/Leases - - - - 100.00% Total - 253,470 291,255 291,255 100.00% Salaries 35% Benefits 13% Operating Costs 32% Capital Outlays 5% Rental/Leases 15% Customer Accounts 141 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 CUSTOMER ACCOUNTS 300.9405.101 SALARIES & WAGES - - - - 95,938.15 164,368.00 141,231.00 143,336.00 300.9405.102 SALARIES & WAGES - OVERTIM - - - - 15.65 15.00 2,500.00 2,500.00 300.9405.103 SALARIES & WAGES - PART-TI - - - - 714.82 5,536.00 27,917.00 27,656.00 300.9405.105 SEPARATION PAY - - - - 4,134.52 4,134.00 - - 300.9405.201 SS/MEDICARE - - - - 7,424.29 13,066.00 13,132.00 13,273.00 300.9405.202 RETIREMENT CONTRIBUTION -V - - - - 10,438.28 17,229.00 15,339.00 15,569.00 300.9405.203 INSURANCE - VRS - - - - 1,243.32 2,057.00 1,839.00 1,866.00 300.9405.204 NATIONWIDE - - - - 199.00 334.00 324.00 324.00 300.9405.205 MEDICAL INSURANCE - - - - 18,720.40 33,267.00 35,260.00 30,902.00 300.9405.207 DISABILITY INS - HYRBID - - - - 117.39 246.00 288.00 288.00 300.9405.209 UNEMPLOYMENT INSURANCE - - - - - - - - 300.9405.211 WORKERS' COMPENSATION INS - - - - - - 1,090.00 1,096.00 300.9405.304 MAINTENANCE & REPAIRS EQUI - - - - 693.79 500.00 500.00 500.00 300.9405.306 PRINTING & BINDING - - - - 533.90 4,000.00 4,000.00 4,000.00 300.9405.310 UNIFORMS/WEARING APPAREL - - - - 413.93 - - - 300.9405.355 WATER/SEWER BILLING ACCOUN - - - - 11,630.97 26,675.00 27,675.00 27,675.00 300.9405.521 TELEPHONE - - - 41.17 41.17 300.00 300.00 300.00 300.9405.522 POSTAGE - - - - 1,091.17 100.00 100.00 100.00 300.9405.535 MOTOR VEHICLE INSURANCE - - - - - 520.00 520.00 520.00 300.9405.538 LIBAILITY INSURANCE - - - - - - - - 300.9405.541 OFFICE SUPPLIES - - - - 261.55 100.00 100.00 100.00 300.9405.548 GAS, OIL, GREASE &ANTIFREE - - - - 85.55 - - - 300.9405.560 TRAVEL (MILEAGE/FARE)- - - - - 200.00 200.00 200.00 300.9405.581 DUES & SUBSCRIPTIONS - - - - - 50.00 50.00 50.00 300.9405.709 REPLACEMENT OF EQUIPMENT - - - - - 2,000.00 1,000.00 1,000.00 300.9405.710 METER REPLACEMENT - - - - 18,046.00 20,000.00 20,000.00 20,000.00 300.9405.716 OTHER EQUIPMENT - - - - 406.63 - - - TOTAL - - - 41.17 172,150.48 294,697.00 293,365.00 291,255.00 142 Funding Summary Water System Maintenance Account Code: 300.9410 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries 296,834 299,424 237,600 237,600 -20.65% Benefits 108,834 131,610 103,095 103,095 -21.67% Operating Costs 283,686 320,972 325,921 325,921 1.54% Capital Outlays 83,836 303,341 237,591 237,591 -21.68% Rental/Leases - - - - - Total 773,190 1,055,347 904,207 904,207 -14.32% Salaries 26% Benefits 12% Operating Costs 36% Capital Outlays 26% Water System Maintenance 143 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WATER SYSTEM MAINTENANCE 300.9410.101 SALARIES & WAGES 265,299.79 314,899.47 255,071.61 241,290.18 94,667.68 197,549.00 196,675.00 198,720.00 300.9410.102 SALARIES & WAGES - OVERTIM 33,124.38 29,394.66 39,268.76 34,835.30 19,644.90 38,181.00 38,880.00 38,880.00 300.9410.103 SALARIES & WAGES - PART-TI 27,204.39 24,890.83 19,069.54 14,309.66 751.50 1,840.00 - - 300.9410.105 SEPARATION PAY - - - 6,398.80 - - - - 300.9410.201 SS/MEDICARE 23,816.32 27,405.08 22,929.42 21,695.55 8,370.07 17,801.00 18,020.00 18,177.00 300.9410.202 RETIREMENT CONTRIBUTION- V 22,645.44 19,677.41 32,856.06 18,083.73 10,589.17 20,915.00 21,468.00 21,691.00 300.9410.203 INSURANCE - VRS 2,909.41 3,303.84 3,233.83 2,944.39 1,290.45 2,529.00 2,573.00 2,600.00 300.9410.204 NATIONWIDE - - 413.58 571.79 241.69 466.00 540.00 540.00 300.9410.205 MEDICAL INSURANCE 60,995.11 76,925.16 79,434.65 58,638.12 36,130.24 52,174.00 45,331.00 52,124.00 300.9410.207 DISABILITY INS - HYBRID EM - - - 92.35 311.27 605.00 656.00 656.00 300.9410.209 UNEMPLOYMENT INSURANCE 1,270.80 - - 573.75 - - - - 300.9410.211 WORKERS' COMPENSATION INS 5,953.00 4,836.69 6,261.86 6,234.80 612.90 2,362.00 1,225.00 7,307.00 300.9410.302 CONTRACTUAL SERVICES 10,693.57 2,856.06 2,843.83 15,683.76 7,551.24 24,000.00 25,000.00 25,000.00 300.9410.304 MAINTENANCE & REPAIRS EQUI 3,627.96 4,870.71 10,760.84 13,096.50 4,200.25 6,800.00 6,800.00 6,800.00 300.9410.306 PRINTING & BINDING 3,475.46 3,864.36 367.00 156.58 - 2,500.00 2,000.00 2,000.00 300.9410.310 UNIFORMS/WEARING APPAREL 3,946.10 4,266.29 4,058.74 4,584.99 1,760.42 4,560.00 4,560.00 4,560.00 300.9410.350 MAINTENANCE & REPAIR BLDG.35,221.72 26,563.99 195.85 - - - - - 300.9410.353 LABORATORY TESTING 13,130.53 12,622.48 11,892.87 15,587.74 4,485.55 18,000.00 18,000.00 18,000.00 300.9410.355 WATER BILLING-FINANCE 9,759.62 9,921.20 9,219.09 9,438.29 156.36 - - - 300.9410.361 WATER STORAGE- MNT. & REPA 1,478.86 - - 727.09 242.89 2,500.00 2,500.00 2,500.00 300.9410.380 CHESTNUT WELL REPAIR & MNT - - 512.90 1,180.78 - 7,020.00 3,020.00 3,020.00 300.9410.381 CRAIG WELL REPAIR & MNT - - 660.52 2,189.16 102.03 6,480.00 7,230.00 7,230.00 300.9410.382 BUSH WELL #1 REPAIR & MNT - - 647.59 454.06 - 4,500.00 5,250.00 5,250.00 300.9410.383 MANSARD SQ WELL REPAIR & M - - 140.74 2,779.06 24,607.12 4,500.00 5,250.00 5,250.00 300.9410.384 SPRING GROVE WELL REP & MN - - 14,136.68 - 12.85 4,500.00 5,250.00 5,250.00 300.9410.385 MELISSA WELL REPAIR & MNT - - 2,182.17 - 201.58 4,500.00 5,250.00 5,250.00 300.9410.386 STONEBRIDGE WELL REP & MNT - - 1,684.50 806.67 - 4,500.00 5,250.00 5,250.00 300.9410.387 ROUTE 24 WELL REPAIR & MNT - - 2,163.61 580.54 - 4,500.00 5,250.00 5,250.00 300.9410.388 BUSH WELL #2 REPAIR & MNT - - 5,637.05 632.89 201.72 7,020.00 7,770.00 7,770.00 300.9410.389 BUSH WELL #3 REPAIR & MTN - - 6,401.79 - - 6,480.00 1,480.00 1,480.00 300.9410.510 ELECTRICAL SERVICES 118,442.43 126,401.59 129,506.89 121,528.43 56,187.81 105,000.00 105,000.00 105,000.00 300.9410.532 PROPERTY INSURANCE 9,115.00 7,632.00 8,668.00 6,616.00 2,954.00 6,947.00 6,947.00 6,086.00 300.9410.535 MOTOR VECHICLE INSURANCE 8,636.00 11,269.00 8,356.00 6,879.00 3,246.41 7,224.00 7,224.00 6,689.00 300.9410.538 LIABILITY INSURANCE 15,408.00 12,232.00 13,000.00 11,468.00 5,721.46 12,041.00 12,041.00 11,786.00 300.9410.548 GAS, OIL,GREASE & ANTIFREE 13,939.05 15,861.03 14,521.63 10,603.99 6,738.05 15,400.00 15,400.00 15,400.00 300.9410.549 OIL, ANTIFREEZE, AND FLUID - - - - 365.75 - 800.00 800.00 300.9410.553 MATERIALS & SUPPLIES 47,708.92 16,506.36 (28,385.30) 35,824.00 6,290.80 40,000.00 40,000.00 40,000.00 300.9410.554 SMALL TOOLS 829.66 270.97 548.41 2,796.58 624.18 1,800.00 1,800.00 1,800.00 300.9410.557 CHEMICALS FOR WATER SUPPLY 6,938.61 9,712.61 11,663.51 8,679.06 4,958.72 9,000.00 9,000.00 9,000.00 300.9410.558 STREET MATERIALS 3,304.23 11,514.38 12,766.26 9,909.57 8,151.48 6,700.00 15,000.00 15,000.00 300.9410.560 TRAVEL & TRAINING 2,712.20 1,821.83 2,677.61 1,483.64 402.14 3,500.00 3,500.00 3,500.00 300.9410.598 CROSS CONNECTION CTRL PRGM - - - - - 1,000.00 1,000.00 1,000.00 144 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WATER SYSTEM MAINTENANCE (CONTINUED) 300.9410.709 REPLACEMENT OF EQUIPMENT - 1,019.69 - 1,280.51 4,500.00 4,500.00 8,000.00 8,000.00 300.9410.710 METER REPLACEMENT-FINANCE 14,178.53 15,923.70 281.09 4,466.43 - - - - 300.9410.714 FIRE HYDRANTS 1,662.32 (7,473.91) (2,860.97) 4,911.03 - 10,000.00 8,000.00 8,000.00 300.9410.716 OTHER EQUIPMENT 1,081.72 655.50 1,339.96 1,208.61 619.10 1,500.00 1,500.00 1,500.00 300.9410.717 MILLING & PAVEMENT 53,977.18 32,911.50 40,000.00 67,745.00 - 85,291.00 85,291.00 185,291.00 300.9410.726 WATER LINE PROJECTS - BOND - 424.32 457.25 - - - - - 300.9410.751 PRV STATION-MONTGOMERY VIL 176.00 - - - - - - - 300.9410.752 PRV STATION - FEATHER RD 0.40 - - - - - - - 300.9410.798 EQUIPMENT BOND 2013 - 20,863.04 - - - - - - 300.9410.799 CAPITAL OUTLAY - - - 4,224.12 44,128.56 242,050.00 - 34,800.00 TOTAL 819,337.27 810,831.12 806,686.26 773,190.50 361,020.34 998,735.00 755,731.00 904,207.00 145 Funding Summary Purchased Water Account Code: 300.9415 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Purchased Water 108,958 125,000 125,000 125,000 0.00% Total 108,958 125,000 125,000 125,000 0.00% Purchased Water 100% Purchased Water 146 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 PURCHASED WATER 300.9415.313 PURCHASED WATER 106,143.76 119,568.63 103,925.78 108,957.98 48,831.88 125,000.00 125,000.00 125,000.00 TOTAL 106,143.76 119,568.63 103,925.78 108,957.98 48,831.88 125,000.00 125,000.00 125,000.00 147 Funding Summary Wastewater System Maintenance Account Code: 300.9500 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries 195,712 146,978 132,652 132,652 -9.75% Benefits 67,978 60,408 57,457 57,457 -4.89% Wastewater Treatment 410,718 388,385 388,385 388,385 0.00% Operating Costs 126,643 124,359 136,626 136,626 9.86% Capital Outlays 40,219 164,150 117,950 117,950 -28.14% Grants - - - - - Total 841,270 884,280 833,070 833,070 -5.79% Salaries 16% Benefits 7% Wastewater Treatment 47% Operating Costs 16% Capital Outlays 14% Wastewater System Maintenance 148 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WASTEWATER SYSTEM MAINT. 300.9500.101 SALARIES & WAGES 170,470.24 183,383.96 180,693.91 179,890.65 66,387.17 117,844.00 115,798.00 117,532.00 300.9500.102 SALARIES & WAGES - OVERTIM 15,539.35 13,028.87 10,328.83 14,250.92 5,397.80 13,040.00 15,120.00 15,120.00 300.9500.103 SALARIES & WAGES - PART-TI 10,924.64 9,191.90 8,228.46 1,357.20 751.50 1,839.00 - - 300.9500.105 SEPARATION PAY - - - 213.67 3,170.30 3,170.00 - - 300.9500.201 SS/MEDICARE 14,675.12 13,590.43 14,760.45 14,457.05 5,642.46 10,266.00 10,016.00 10,148.00 300.9500.202 RETIREMENT CONTRIBUTION- V 14,174.35 11,266.45 21,380.04 12,485.35 6,724.70 11,958.00 12,638.00 12,827.00 300.9500.203 INSURANCE - VRS 2,005.88 2,091.78 2,112.51 2,031.36 822.09 1,450.00 1,515.00 1,538.00 300.9500.204 NATIONWIDE - - 240.54 330.09 101.69 190.00 211.00 211.00 300.9500.205 MEDICAL INSURANCE 37,734.10 32,854.94 32,624.11 36,070.16 15,678.88 26,857.00 27,304.00 28,824.00 300.9500.207 DISABILITY INS - HYBRID - - - - 5.72 10.00 11.00 11.00 300.9500.209 UNEMPLOYMENT INSURANCE - - - 426.60 - - - - 300.9500.211 WORKERS' COMPENSATION INS 2,348.00 2,906.62 3,762.33 2,177.12 3,349.00 6,535.00 6,691.00 3,898.00 300.9500.302 CONTRACTUAL SERVICES 1,185.60 1,869.06 169.00 26,053.35 2,300.00 13,400.00 15,000.00 15,000.00 300.9500.304 MAINTENANCE & REPAIRS EQUI 8,694.29 3,961.22 6,231.75 18,328.07 821.90 6,000.00 8,000.00 8,000.00 300.9500.305 MAINTENANCE SERVICE CONTRA - 749.59 1,962.46 1,652.33 1,035.62 1,800.00 1,800.00 1,800.00 300.9500.310 UNIFORMS/WEARING APPAREL 1,403.87 1,681.28 1,707.86 1,357.58 794.75 1,700.00 1,700.00 1,700.00 300.9500.314 WASTEWATER TREATMENT COST 269,248.72 384,254.85 338,721.46 410,718.10 152,611.17 388,385.00 388,385.00 388,385.00 300.9500.350 MAINTENANCE & REPAIR BLDG.9,668.30 3,101.29 - - - - - - 300.9500.353 LABORATORY TESTING - - - - - 100.00 100.00 100.00 300.9500.355 SEWER BILLING-FINANCE 11,084.47 11,795.99 11,066.70 12,076.44 156.36 - - - 300.9500.380 HARDY RD SWR LS REP & MNT - - 3,246.71 950.09 25.72 4,500.00 4,500.00 4,500.00 300.9500.381 NIAGARA SWR LS REP & MNT - - 1,299.08 3,750.00 4,536.82 3,750.00 4,750.00 4,750.00 300.9500.382 THIRD STREET LS REP & MNT - - 15,774.36 232.91 84.04 6,750.00 5,750.00 5,750.00 300.9500.510 ELECTRICAL SERVICES 21,401.31 28,858.90 26,056.71 27,127.46 13,495.81 22,000.00 22,000.00 22,000.00 300.9500.513 WATER AND SEWER SERVICE 361.08 407.36 727.61 4,082.40 4,706.49 1,500.00 1,500.00 1,500.00 300.9500.532 PROPERTY INSURANCE 7,010.00 5,872.00 6,668.00 5,088.00 2,272.15 4,276.00 4,276.00 4,681.00 300.9500.535 MOTOR VECHICLE INSURANCE 5,756.00 7,512.00 5,568.00 4,588.00 2,164.27 3,853.00 3,853.00 4,459.00 300.9500.538 LIABILITY INSURANCE 11,852.00 9,408.00 10,000.00 8,820.00 4,400.35 7,410.00 7,410.00 9,066.00 300.9500.548 GAS, OIL,GREASE & ANTIFREE 9,097.79 11,052.13 6,946.64 4,783.64 2,866.26 6,160.00 6,160.00 6,160.00 300.9500.549 OIL, ANTIFREEZE, AND FLUID - - - - 186.38 - 6,000.00 6,000.00 300.9500.553 MATERIALS & SUPPLIES 8,781.49 350.42 6,639.30 2,834.69 4,804.72 33,600.00 33,600.00 33,600.00 300.9500.554 SMALL TOOLS 1,294.18 602.67 1,186.90 915.14 670.33 960.00 960.00 960.00 300.9500.555 JANITORIAL/INVENTORY SUPPL - - 92.82 - - - - - 300.9500.558 STREET MATERIALS 2,359.06 10,092.58 5,803.37 3,862.95 2,199.09 3,500.00 3,500.00 3,500.00 300.9500.560 TRAVEL & TRAINING 676.00 200.00 1,075.00 139.65 - 2,100.00 2,100.00 2,100.00 300.9500.606 FATS, OIL & GREASE PROGRAM - - - - - 1,000.00 1,000.00 1,000.00 300.9500.709 REPLACEMENT OF EQUIPMENT 1,386.14 234.37 1,015.68 - - 1,500.00 1,500.00 1,500.00 300.9500.711 BACK WATER PREVENTION PRGM - - - - - 1,250.00 1,250.00 1,250.00 300.9500.715 F.C. SEWER COST SHARE PRJC - - - - - - - - 300.9500.716 OTHER EQUIPMENT 4,990.43 655.50 2,032.12 - - 3,200.00 3,200.00 3,200.00 300.9500.722 SPECIAL PROJECTS - - - - - - - - 300.9500.723 INFILTRATION PROJECT 13,241.20 27,552.76 - 31,819.83 - 60,000.00 60,000.00 60,000.00 149 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 WASTEWATER SYSTEM MAINT. (CONTINUED) 300.9500.726 REGIONAL WWTP - UPGRADE - - 1,359.56 (3,301.16) (9,310.40) - - - 300.9500.732 REPAIR TINKER CREEK SEWER 435.43 - - - - - - - 300.9500.733 LOSS IN DSPSAL - FIXED ASS - - - - - - - - 300.9500.734 WASHINGTON AVE SS OFFSET L - - - - - - - - 300.9500.799 CAPITAL OUTLAY - 2,526.00 - 11,700.00 - 78,200.00 - 52,000.00 300.9500.820 PLANNING GRANT WW EXTSN PR - - - - - - - - TOTAL 657,799.04 781,052.92 726,763.15 841,269.64 317,473.94 850,053.00 777,598.00 833,070.00 150 Funding Summary Debt Retirement Account Code: 300.9800 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Debt Service 174,458 721,445 842,008 842,008 16.71% Total 174,458 721,445 842,008 842,008 16.71% Debt Service 100% Debt Retirement 151 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 DEBT RETIREMENT:BONDS/L.T.D. 300.9800.901 PRINCIPAL-WWTP PHASE I 0.45 (0.44) - - - - - - 300.9800.902 INTEREST - WWTP PHASE I 3,372.70 609.00 - - - - - - 300.9800.903 OTHER LOAN COSTS 1,125.00 125.00 250.00 21,307.20 - - - - 300.9800.904 PRINCIPAL- WWTP PHASE II 0.45 0.32 - - 61,665.78 124,288.00 128,171.00 128,171.00 300.9800.905 INTEREST - WWTP PHASE II 59,605.02 56,145.21 52,577.28 48,897.87 23,511.30 46,067.00 42,184.00 42,184.00 300.9800.911 VRA PRINCIPAL: WOLF CREEK 0.13 0.49 - - 66,783.42 66,784.00 69,006.00 69,006.00 300.9800.912 VRA INTEREST: WOLF CREEK 27,928.62 25,947.12 23,899.62 21,784.08 20,700.06 20,701.00 18,479.00 18,479.00 300.9800.913 VRA PRINCIPAL: LINDENWOOD 0.39 0.12 - - 30,565.61 61,605.00 63,530.00 63,530.00 300.9800.914 VRA INTEREST: LINDENWOOD 28,114.58 26,394.82 24,622.62 22,423.59 11,009.34 21,545.00 19,620.00 19,620.00 300.9800.919 PRINCIPAL-W/S 2007 CAP IMP - - - - 125,000.00 130,300.00 130,300.00 130,300.00 300.9800.920 INTEREST-W/S 2007 CAP IMP 87,013.59 101,040.15 96,256.92 58,224.25 12,787.50 7,488.00 7,488.00 7,488.00 300.9800.921 PRINCIPAL - 2012 BOND VRA - - - - - - - - 300.9800.922 INTEREST - 2012 BOND VRA 0.39 (510.82) - - 6,712.38 - - - 300.9800.923 PRINCIPAL- 2013 COMMERCIAL - - - - - - - - 300.9800.924 INTEREST - 2013 COMMERCIAL - - - - - - - - 300.9800.925 PRINCIPAL - 2013 BOND - 0.16 - - 111,372.20 111,373.00 114,593.00 114,593.00 300.9800.926 INTEREST -2013 BOND - 46,922.68 1,805.28 (8,172.30) (23,779.70) 45,973.00 42,753.00 42,753.00 300.9800.929 PRINCIPAL-WVWA TINKER CREE - - - - 8,067.99 14,241.00 14,578.00 14,578.00 300.9800.930 INTEREST-WVWA TINKER CREEK - - 8,328.54 6,746.15 4,013.66 6,471.00 6,134.00 6,134.00 300.9800.931 GO REFUND SERIES 2016B PRI - - - - 40,000.00 40,000.00 29,000.00 29,000.00 300.9800.932 GO REFUND SERIES 2016B INT - - - 3,247.23 - 24,609.00 35,496.00 35,496.00 300.9800.933 2017 LEASE PURCHASE PRIN - - - - - - - 73,459.00 300.9800.934 2017 LEASE PURCHASE INT - - - - - - - 10,638.00 300.9800.935 2017 BOND ISSUE PRIN - - - - - - - - 300.9800.936 2017 BOND ISSUE INT - - - - - - - 36,579.00 TOTAL 207,159.64 257,695.69 204,129.70 174,458.07 545,968.94 721,445.00 721,332.00 842,008.00 152 Funding Summary Contingency Account Code: 300.9900 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Amortization Expense - - - - 0.00% Depreciation Expense 687,384 - - - 0.00% Reserve for Contingency - 15,141 6,098 6,098 -59.73% Total 687,384 15,141 6,098 6,098 0.00% Reserve for Contingency 100% Reserve for Contingency 153 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 CONTINGENCIES 300.9900.407 RESERVE FOR CONTINGENCIES - - - - - 93,961.00 - 6,098.00 300.9900.996 DEPRECIATION 605,004.00 659,873.32 674,615.20 687,384.37 - - - - 300.9900.997 AMORTIZATION EXPENSE 4,330.18 - - - - - - - TOTAL 609,334.18 659,873.32 674,615.20 687,384.37 - 93,961.00 - 6,098.00 154 Funding Summary Transfer Account Code: 300.9950 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Operating Costs - 79,813 214,021 214,021 168.15% Capital Outlay - - - - 0.00% Total - 79,813 214,021 214,021 0.00% Operating Costs 100% Transfer to Stormwater 155 TOWN OF VINTON UTILITY FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TRANSFERS TO 300.9950.900 TRANSFER TO OTHER FUNDS - - - - - 79,813.00 191,292.00 214,021.00 300.9950.910 NON DEPT TRANSFERS - - - - 46,557.56 - - - TOTAL - - - - 46,557.56 79,813.00 191,292.00 214,021.00 TOTAL UTILITY FUND 2,946,126.39 3,179,099.30 3,037,027.08 3,071,014.35 1,780,936.42 3,704,151.00 3,362,940.00 3,742,150.00 156 Funding Summary Stormwater Revenues BY Function Compared to the FY 16-17 Adopted Budget Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Transfer - 299,792 428,042 428,042 42.78% Total - 299,792 428,042 428,042 42.78% Transfer 100% Stormwater Fund Revenues 157 TOWN OF VINTON STORMWATER FUND REVENUE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 TRANSFERS FROM 600.4105.001 TRANSFER FROM - - - - 174,878.06 299,792.00 382,584.00 428,042.00 TOTAL - - - - 174,878.06 299,792.00 382,584.00 428,042.00 TOTAL STORMWATER FUND - - - - 174,878.06 299,792.00 382,584.00 428,042.00 158 Funding Summary Stormwater Fund Expenditures BY Function Compared to the FY 15-16 Adopted Budget Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries - 140,417 196,418 196,418 39.88% Benefits - 54,811 81,184 81,184 48.12% Operating Costs - 93,564 100,620 100,620 7.54% Capital Outlays - 11,000 11,000 11,000 0.00% Rental/Leases - - - - 0.00% Debt Retirement - - 38,820 38,820 100.00% Total - 299,792 428,042 428,042 42.78% - Salaries 50% Benefits 21% Operating Costs 26% Capital Outlays 3% Rental/Leases 0% Stormwater Fund Expenditures 159 Funding Summary Administration Account Code: 600.6200 Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries - 45,896 42,713 42,713 -6.94% Benefits - 15,760 11,839 11,839 -24.88% Operating Costs - 39,600 49,000 49,000 23.74% Capital Outlays - - - - 0.00% Rental/Leases - - - - 0.00% Total - 101,256 103,552 103,552 2.27% Salaries 41% Benefits 12% Operating Costs 47% Capital Outlays 0% Rental/Leases 0% Stormwater Administration 160 TOWN OF VINTON STORMWATER FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 ADMINISTRATION 600.6200.101 SALARIES & WAGES - - - - 29,168.94 38,443.00 33,485.00 42,713.00 600.6200.102 SALARIES & WAGES - OVERTIM - - - - 58.49 16.00 - - 600.6200.103 SALARIES & WAGES - PART-TI - - - - - - - - 600.6200.105 SEPARATION PAY - - - - - - - - 600.6200.201 SS/MEDICARE - - - - 2,208.52 2,589.00 2,562.00 3,268.00 600.6200.202 RETIREMENT CONTRIBUTION- V - - - - 2,966.33 3,864.00 3,660.00 4,669.00 600.6200.203 INSURANCE - VRS - - - - 360.53 469.00 439.00 560.00 600.6200.204 NATIONWIDE - - - - 38.75 19.00 70.00 70.00 600.6200.205 MEDICAL INSURANCE - - - - 4,209.36 5,550.00 3,996.00 3,241.00 600.6200.206 CAR ALLOWANCE - - - - 62.50 18.00 - - 600.6200.209 UNEMPLOYMENT INSURANCE - - - - - - - - 600.6200.211 WORKERS' COMPENSATION INS - - - - - - - 31.00 600.6200.302 CONTRACTUAL SERVICES - - - - 1,000.00 39,600.00 42,000.00 42,000.00 600.6200.303 INDEPENDENT AUDITORS - - - - 721.32 - - - 600.6200.371 PERMITTING - - - - 3,000.00 - - 7,000.00 600.6200.521 TELEPHONE - - - - 73.36 - - - TOTAL - - - - 43,868.10 90,568.00 86,212.00 103,552.00 161 Funding Summary Street & Road Cleaning Expenditures Account Code: 600.6202 Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries - 44,073 43,678 43,678 -0.90% Benefits - 19,188 18,945 18,945 -1.27% Operating Costs - 18,604 16,260 16,260 -12.60% Capital Outlays - - - - 0.00% Rental/Leases - - - - 0.00% Total - 81,865 78,883 78,883 -3.64% Salaries 55% Benefits 24% Operating Costs 21% Capital Outlays 0% Rental/Leases 0% Street & Road Cleaning 162 TOWN OF VINTON STORMWATER FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 STREET & ROAD CLEANING 600.6202.101 SALARIES & WAGES - - - - 22,717.76 52,589.00 42,605.00 43,243.00 600.6202.102 SALARIES & WAGES - OVERTIM - - - - 442.25 483.00 435.00 435.00 600.6202.105 SEPARATION PAY - - - - - - - - 600.6202.201 SS/MEDICARE - - - - 1,721.88 4,048.00 3,293.00 3,342.00 600.6202.202 RETIREMENT CONTRIBUTION- V - - - - 2,342.60 5,598.00 4,647.00 4,717.00 600.6202.203 INSURANCE - VRS - - - - 284.55 672.00 557.00 566.00 600.6202.204 NATIONWIDE - - - - 12.42 22.00 23.00 23.00 600.6202.205 MEDICAL INSURANCE - - - - 6,572.96 10,176.00 9,474.00 8,515.00 600.6202.211 WORKERS' COMPENSATION INS - - - - - - 2,315.00 1,782.00 600.6202.304 MAINTENANCE & REPAIRS EQUI - - - - 2,008.48 8,500.00 10,000.00 8,500.00 600.6202.310 UNIFORMS/WEARING APPAREL - - - - 298.73 590.00 590.00 590.00 600.6202.535 MOTOR VEHICLE INSURANCE - - - - 179.73 399.00 399.00 370.00 600.6202.548 GAS, OIL,GREASE & ANTIFREE - - - - 2,334.60 6,800.00 6,800.00 6,800.00 600.6202.549 OIL, ANTIFREEZE, AND FLUID - - - - - - - - 600.6202.601 REGIONAL LANDFILL CHARGES - - - - 1,564.24 - - - TOTAL - - - - 40,480.20 89,877.00 81,138.00 78,883.00 163 Funding Summary Operations Account Code: 600.6205 Actual FY 17-18 FY 17-18 % Change Revenues Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Salaries - 50,448 110,027 110,027 118.10% Benefits - 19,863 50,400 50,400 153.74% Operating Costs - 35,360 35,360 35,360 0.00% Capital Outlays - 11,000 11,000 11,000 0.00% Rental/Leases - - - - 0.00% Total - 116,671 206,787 206,787 77.24% FY 16-17 Council Adopted Salaries 53% Benefits 25% Operating Costs 17% Capital Outlays 5% Stormwater Operations 164 TOWN OF VINTON STORMWATER FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 OPERATIONS 600.6205.101 SALARIES & WAGES - - - - 30,257.37 51,859.00 108,401.00 110,027.00 600.6205.102 SALARIES & WAGES - OVERTIM - - - - 1,977.55 552.00 - - 600.6205.103 SALARIES & WAGES - PART-TI - - - - - - - - 600.6205.201 SS/MEDICARE - - - - 2,366.13 3,981.00 8,293.00 8,418.00 600.6205.202 RETIREMENT CONTRIBUTION- V - - - - 2,943.58 5,489.00 11,849.00 12,026.00 600.6205.203 INSURANCE - VRS - - - - 352.83 661.00 1,421.00 1,442.00 600.6205.204 NATIONWIDE - - - - 39.94 22.00 108.00 108.00 600.6205.205 MEDICAL INSURANCE - - - - 6,315.20 10,423.00 13,392.00 23,398.00 600.6205.207 DISABILITY INS - HYBRID EM - - - - 106.32 - - - 600.6205.209 UNEMPLOYMENT INSURANCE - - - - - - - - 600.6205.211 WORKERS' COMPENSATION INS - - - - - - - 5,008.00 600.6205.304 MAINTENANCE & REPAIRS EQUI - - - - - 7,800.00 7,800.00 7,800.00 600.6205.356 SPECIAL TRAINING - - - - - 560.00 560.00 560.00 600.6205.532 PROPERTY INSURANCE - - - - - 1,335.00 1,335.00 1,335.00 600.6205.535 MOTOR VEHICLE INSURANCE - - - - - 2,160.00 2,160.00 2,160.00 600.6205.538 LIABILITY INSURANCE - - - - - 2,315.00 2,315.00 2,315.00 600.6205.548 GAS, OIL,GREASE & ANTIFREE - - - - - 6,040.00 6,040.00 6,040.00 600.6205.549 OIL, ANTIFREEZE, AND FLUID - - - - - - - - 600.6205.553 MATERIALS & SUPPLIES - - - - 499.87 9,600.00 20,000.00 9,600.00 600.6205.554 SMALL TOOLS - - - - 302.91 560.00 560.00 560.00 600.6205.558 STREET MATERIALS - - - - 2,011.00 4,990.00 10,000.00 4,990.00 600.6205.718 PROP OWNER: CURB & GUTTER - - - - - 1,000.00 1,000.00 1,000.00 600.6205.721 STORM DRAINAGE PROJECTS - - - - 19,479.48 10,000.00 20,000.00 10,000.00 TOTAL - - - - 66,652.18 119,347.00 215,234.00 206,787.00 165 Funding Summary Debt Retirement Account Code: 600.8800 Actual FY 17-18 FY 17-18 % Change Expenditures Adopted Manager Council From FY 15-16 FY 16-17 Recommend Adopted FY 16-17 Summary Accounts Debt Service - - 38,820 38,820 100.00% Total - - 38,820 38,820 100.00% Debt Service 100% Debt Retirement 166 TOWN OF VINTON STORMWATER FUND EXPENDITURE DETAIL Actual Dollars Budgets 6/30/2013 6/30/2014 6/30/2015 6/30/2016 1/31/2017 REVISED FY 17 DEPT REQ 2018 MGR/COMM 2018 DEBT RETIREMENT - BONDS 600.8800.901 2017 LEASE PURCHASE PRIN - - - - - - - 33,714.00 600.8800.902 2017 LEASE PURCHASE INT - - - - - - - 5,106.00 TOTAL - - - - - - - 38,820.00 TOTAL STORMWATER FUND - - - - 151,000.48 299,792.00 382,584.00 428,042.00 167 Original Issue Amount Series/Description Interest Rates Issue Date Maturity Outstanding Balance Interest Payment Total Debt General Fund 755,000.00$ 2006A VRA Bonds Public Safety 3.64% - 4.94%6/8/2006 10/1/2026 460,000.00$ 35,000.00 21,762.00 56,762.00 311,968.10$ Lease - Police Vehicles 3.23%9/5/2012 10/6/2017 54,837.18$ 54,838.00 1,772.00 56,610.00 2,228,408.87$ 2013 Carter Bank Refunding 2.05%6/27/2013 11/1/2024 1,772,146.00$ 205,834.00 34,225.00 240,059.00 1,045,000.00$ 2006C VML/VACO Fire & Rescue Building (Refunded)3.56% - 5.25%2/8/2007 2/1/2017 -$ - 702,000.00$ Series 2016A VML/VACO Refunding 2.05%5/25/2016 2/1/2027 687,000.00$ 61,000.00 14,084.00 75,084.00 136,599.00$ Hook Truck Lease Purchase (Payoff in FY2017)1.55%1/22/2016 6/30/2017 -$ - 73,180.00$ RCACP 2.46%12/31/2013 9/30/2022 44,576.00$ 8,040.00 1,023.00 9,063.00 325,000.00$ Roanoke County Obligations Payable Variable - Prime Rate 7/1/2011 7/1/2020 219,500.00$ 55,000.00 2,280.00 57,280.00 447,000.00$ VML 2017 Equipment Lease Purchase***2.10%8/1/2017 8/1/2024 -$ 60,296.00 9,130.00 69,426.00 3,238,059.18$ 480,008.00 84,276.00 564,284.00 Utility Fund 1,250,704.36$ 2003 VRLF Wolf Creek 3.30%7/1/2003 7/1/2024 577,050.00$ 69,006.00 18,479.00 87,485.00 2,479,633.00$ 2004 VRLF Wolf Creek 3.10%4/1/2007 10/1/2026 1,392,569.00$ 128,171.00 42,184.00 170,355.00 1,210,000.00$ 2006 VRLF Lindenwood 3.00%9/1/2006 3/1/2026 648,674.00$ 63,530.00 19,620.00 83,150.00 1,993,151.54$ 2013 Capital One W&S Portion 2.85%7/1/2013 11/1/2032 1,557,379.00$ 114,593.00 42,753.00 157,346.00 294,515.72$ 2015 VRA/WVWA - Tinker Creek 2.35%3/1/2015 9/1/2032 266,362.72$ 14,578.00 6,134.00 20,712.00 2,750,000.00$ 2007E VML/VACO Water & Sewer (Portion Refunded)3.50% - 5.00%12/19/2007 8/1/2018 265,000.00$ 130,300.00 7,488.00 137,788.00 1,786,000.00$ 2016B VML/VACO Refunding 2.05%5/25/2016 8/1/2027 1,746,000.00$ 29,000.00 35,496.00 64,496.00 484,700.00$ VML 2017 Equipment Lease Purchase***2.10%8/1/2017 8/1/2024 -$ 65,397.00 9,903.00 75,300.00 2,251,000.00$ VML 2017 Series Bond***3.25%8/1/2017 8/1/2037 -$ - 36,579.00 36,579.00 6,453,034.72 614,575.00 218,636.00 833,211.00 Stormwater Fund 250,000.00$ VML 2017 Equipment Lease Purchase***2.10%8/1/2017 8/1/2024 -$ 33,735.00 5,109.00 38,844.00 -$ 33,735.00 5,109.00 38,844.00 ***Included in FY2018 Proposed Budget Town of Vinton, Virginia Long-Term Debt Summary 168 CIP Funding Description Amount Budget Code Replace Refuse Truck 35,722 200.8800.931&932 Replace Dump Truck & Mounted Salt Spreader(s)33,703 200.8800.931&932 Bridge Maintenance, Garthright Bridge 30,000 200.4101.799 Total General Fund 99,425 CIP Funding Description Amount Budget Code Meter Reading System Upgrade 25,000 300.9400.799 Sewer Jetter Vac Combination Truck 51,506 300.9800.933&934 Utility Dump Truck with Snowplow and Spreader 23,758 300.9800.933&934 Air Compressor for Equipment 15,000 300.9410.799 2 Ford F150 Trucks 8,833 300.9800.933&934 GIS Development and Mapping of Utilities 52,000 300.9500.799 Renovate and Upgrade 3rd Street Sewer Lift Station 27,434 300.9800.935&936 Design & Construct Jefferson & Cleveland Ave Waterline Phase II/III 9,145 300.9800.935&936 Landfair Water Line Replacement 9,300 300.9410.799 Aragona Drive Water Line Replacement 10,500 300.9410.799 Total Utility Fund 232,476 CIP Funding Description Amount Budget Code Replace Street Sweeper 38,843 600.8800.901&902 Total Stormwater Fund 38,843 General Fund Utility Fund Stormwater Fund Budget FY2017-2018 Town Manager's CIP Funding Listing 169 Fund/Department Budget Description Dept Previous Request Mgr's Request Proposed Request Request Request Request Remaining Total Code Priority Funded Fiscal 17-18 Priority 17-18 Annual Debt 18-19 19-20 20-21 21-22 Project Including Dept Req Mgr's Rec Amount Cost Prev Fund General Fund Police 3101 Police Men's Locker Room 1 0 6,890 0 0 0 0 0 0 6,890 3101 Lease Purchase of Police Cars 2 0 0 0 59,440 59,440 59,440 59,440 59,440 237,760 3101 Radio Replacement 3 0 0 0 200,000 0 0 0 0 0 Total Police 0 6,890 0 0 259,440 59,440 59,440 59,440 59,440 244,650 Fire & EMS 3205 Replacement of the 1997 Pierce Dash Pumper 1 0 0 0 40,000 40,000 40,000 40,000 40,000 200,000 3205 Replacement of 1993 Simon-Duplex Ladder Truck 2 0 125,000 0 125,000 125,000 125,000 125,000 0 625,000 3205 Purchase of a 4WD SUV for Deputy Chief 3 0 36,000 0 0 0 0 0 0 36,000 3205 Upgrade Electrical Wiring of Fire Department 4 0 30,890 0 30,890 30,890 30,890 30,890 0 154,450 3205 Updating the Heating and A/C System of the FD 5 0 22,600 0 22,600 22,600 22,600 22,600 0 113,000 3205 Replacement of Concrete Ramps 6 0 51,282 0 0 0 0 0 0 51,282 Rescue 3205 Replace Cardiac Monitor on Medic Unit 1 0 20,000 0 0 0 0 0 0 20,000 3205 Replacing Medic 22 2 0 22,900 0 22,900 22,900 22,900 22,900 0 114,500 3205 Replace Bathroom Flooring of Crew with VCT 3 0 8,800 0 0 0 0 0 0 8,800 Total Fire & EMS 0 317,472 0 0 241,390 241,390 241,390 241,390 40,000 1,323,032 Public Works-Bldg 4101 Insall Doors on Heated Bay and Enclose Equipment Storage Shelter 1 0 60,000 0 0 0 0 0 0 60,000 4101 Repairs to Public Works Building and Facilities 2 0 0 0 11,000 22,000 22,000 0 0 55,000 4101 Public Works Storage Area, Repairs & Improvements 3 0 0 0 21,000 21,000 21,000 21,000 0 84,000 4101 Remodel Public Works Building Interior 4 0 0 0 15,000 11,000 11,000 11,000 0 48,000 4101 Construct Covering for Salt Spreaders 5 0 0 0 0 62,000 0 0 0 62,000 4101 Reconstruct Public Works Parking Lots 6 0 0 0 0 0 34,500 33,000 0 67,500 4101 Connection and Transfer Switchgear 7 0 0 0 0 0 24,000 0 0 24,000 4101 Replace Fuel Pumps 8 0 0 0 0 0 0 28,500 0 28,500 4101 Replace Underground Fuel Storage Tanks 9 0 0 0 0 0 0 28,000 0 28,000 4101 Replace Refuse Truck 1 0 46,000 35,722 46,000 46,000 46,000 46,000 0 230,000 4101 Replace Dump Truck & Mounted Salt Spreader(s)2 0 62,600 33,703 46,600 46,600 30,600 30,600 0 217,000 4101 Replace Two Zero-Turn Lawn Mowers 4 0 0 0 20,000 0 0 0 0 20,000 4101 Replace Knuckle Boom Bulk Refuse Truck 5 0 0 0 32,500 32,500 32,500 32,500 0 130,000 4101 Replace Full-Size Pickup 4x4 6 0 0 0 7,276 7,276 7,276 7,276 0 29,104 4101 Replace Commercial Walk-Behind Lawn Mower 7 0 0 0 0 9,000 0 0 0 9,000 4101 Utility Vehicle/UTV 4X4 8 0 0 0 0 25,000 0 0 0 25,000 4101 Replace Backhoe-Frontend Loader 9 0 0 0 0 0 24,000 24,000 0 48,000 4101 Worksite and Work Zone Safety Package 10 0 0 0 0 0 9,040 9,040 0 18,080 4101 New Crack Sealer Equipment 11 0 0 0 0 0 0 44,100 0 44,100 4101 Replace Full-Size Crewcab Longbed Pickup GMC 12 0 0 0 0 0 0 8,250 0 8,250 4101 Replace Field Service Truck, Garage 13 0 0 0 0 0 0 10,500 0 10,500 4101 Computer System and Software for Fuel Pumps 1 0 0 0 0 0 0 24,000 0 24,000 Public Works-Streets 4101 Street Improvements - Various locations 1 0 15,000 0 0 0 0 0 0 15,000 4101 Install Guardrails, Chestnut Avenue 2 0 17,225 0 0 0 0 0 0 17,225 4101 Install Guardrails, Giles Avenue 3 0 0 0 21,600 0 0 0 0 21,600 4101 Install Guardrails, Third Street 4 0 0 0 0 27,000 0 0 0 27,000 4101 Install Guardrails, Niagara Road, along Woodland Place 5 0 0 0 0 0 37,300 0 0 37,300 4101 Bridge Maintenance, Garthright Bridge 1 0 160,000 30,000 145,000 0 0 0 0 305,000 4108 Downtown Improvements, Aesthetic Enhancements 1 0 7,500 0 0 0 0 0 0 7,500 Public Works-Signals 4108 Install Traffic Signal Camera Detector, Hardy Rd and Vineyard Rd 1 0 28,000 0 0 0 0 0 0 28,000 4108 Perform Traffic Signal Study & Replace Traffic Controllers 2 0 30,000 0 0 0 0 0 0 30,000 4108 Install Traffic Signal Camera Detectors, Phase 2 3 0 0 0 84,000 0 0 0 0 84,000 4108 Replace Traffic Controllers 4 0 24,900 0 18,950 18,950 0 0 0 62,800 4108 Install Traffic Signal Camera Detectors, Phase 2 5 0 0 0 0 84,000 0 0 0 84,000 Public Works-Sidewalks 4101 Preserve Downtown Sidewalks, Curbs & Gutters 1 0 7,045 0 0 0 0 0 0 7,045 Total Public Works 0 458,270 30,000 69,425 468,926 412,326 299,216 357,766 0 1,996,504 Senior Center 7107 HVAC 1 0 7,199 0 0 0 0 0 0 7,199 7107 Lighting 2 0 0 0 8,500 0 0 0 0 8,500 7107 Exterior Siding and Interior Drywall 3 0 0 0 0 90,305 0 0 0 90,305 Total Senior Center 0 7,199 0 0 8,500 90,305 0 0 0 106,004 Total General Fund 0 789,831 30,000 69,425 978,256 803,461 600,046 658,596 99,440 3,670,190 170 Fund/Department Budget Description Dept Previous Request Mgr's Request Proposed Request Request Request Request Remaining Total Code Priority Funded Fiscal 17-18 Priority 17-18 Annual Debt 18-19 19-20 20-21 21-22 Project Including Utility Fund Finance 9400 Meter Reading System Upgrade - Meter Change Program 1 50,000 25,000 25,000 25,000 25,000 25,000 25,000 50,000 225,000 Total Utility Fund - Adm 50,000 25,000 25,000 0 25,000 25,000 25,000 25,000 50,000 225,000 Utility Fund-Equipment 9500 Sewer Jetter Vac Combination Truck 1 0 66,340 51,527 66,340 66,340 66,340 66,340 0 331,700 9410 Utility Dump Truck with Snowplow and Spreader 2 0 30,600 23,773 30,600 30,600 30,600 30,600 0 153,000 9410 Utility Full-Size Pickup 4x4 3 0 0 0 7,276 7,276 7,276 7,276 7,276 36,380 9500 Sewer Line Jetter, Trailer Mounted 4 0 0 0 73,500 0 0 0 0 73,500 9410 Air Compressor for Equipment 5 0 15,000 15,000 0 0 0 0 0 15,000 9410 2 Ford F150 Trucks 6 0 41,500 0 8,833 0 0 0 0 0 41,500 Total Utility Fund Equipment 0 153,440 15,000 84,133 177,716 104,216 104,216 104,216 7,276 651,080 Utility Fund - Special Equipment 9410 GIS Development and Mapping of Utilities 1 0 52,000 52,000 0 0 0 0 0 52,000 Total Utility Fund Special Equip.0 52,000 52,000 0 0 0 0 0 0 52,000 Utility Fund - Buildings 9500 Generator Connection (Chestnut Well)1 0 0 0 11,500 0 0 0 0 11,500 9500 Generator Connection (Melissa Well)2 0 0 0 11,500 0 0 0 0 11,500 Total Utility Fund Buildings 0 0 0 0 23,000 0 0 0 0 23,000 Sewer 9500 Renovate and Upgrade 3rd Street Sewer Lift Station 1 0 1,650,000 113,270 0 0 0 0 0 1,650,000 9500 Design Niagara Road Interceptor Improvement 2 0 0 0 75,500 0 0 0 0 75,500 9410 Design & Construct Jefferson & Cleveland Aves Waterline Phase II/III 1 0 575,000 39,797 167,500 0 0 0 0 742,500 9410 Landfair Water Line Replacement 2 0 9,300 9,300 0 0 0 0 0 9,300 9410 Aragona Drive Water Line Replacement 3 0 10,500 10,500 0 0 0 0 0 10,500 9410 Halliahurst Ave. & Jeanette Ave. Water Line 4 0 0 0 11,000 0 0 0 0 11,000 9410 Design Lindenwood Water Replacement System 5 0 0 0 91,300 91,300 0 0 0 182,600 Total Utility Fund-Infrastructure 0 2,244,800 19,800 153,067 345,300 91,300 0 0 0 2,681,400 Total Utility Fund 50,000 2,475,240 111,800 237,200 571,016 220,516 129,216 129,216 57,276 3,632,480 Stormwater Fund Street & Road Cleaning 6202 Replace Street Sweeper 1 0 50,000 0 38,843 50,000 50,000 50,000 50,000 0 250,000 Stormwater Operations 0 50,000 0 38,843 50,000 50,000 50,000 50,000 0 250,000 Operations 6205 Storm Drainage Improvement Projects 1 0 62,750 0 0 0 0 0 0 62,750 6205 Storm Drainage Improvement Projects, Downtown South End 2 0 0 0 1,087,000 0 0 0 0 1,087,000 6205 Storm Drainage Improvement Projects, Downtown North End 3 0 0 0 608,200 0 0 0 0 608,200 6205 Storm Drainage Improvement Projects, Bowman Addition Area 4 0 0 0 0 1,799,600 0 0 0 1,799,600 6205 Storm Drainage Improvement Projects, Jackson Av. Area 5 0 0 0 0 0 970,200 0 0 970,200 6205 Storm Drainage Improvement Projects, Morrison Av. Area 6 0 0 0 0 0 411,600 0 0 411,600 6205 Storm Drainage Improvement Projects, Midway Area 7 0 0 0 0 0 0 2,112,600 0 2,112,600 Total Stormwater Operations 0 62,750 0 0 1,695,200 1,799,600 1,381,800 2,112,600 0 2,112,600 Total Stormwater Fund 0 112,750 0 38,843 1,745,200 1,849,600 1,431,800 2,162,600 0 2,362,600 171 Fund/Description Operating Budget General Fund 1. Replace Refuse Truck Reduce repair expense due to newer vehicle.35,722/Year - 2. Replace Dump Truck & Mounted Salt Spreader Reduce repair expense due to newer vehicle.33,703/Year - 3. Bridge Maintenance, Garthright Bridge Additional personnel time may be needed.- 30,000.00 TOTAL GENERAL FUND 69,426/Year 30,000.00 Utility Fund 1. Meter Reading System Upgrade - 25,000.00 2. Sewer Jetter Vac Combination Truck Reduce repair expense due to newer vehicle.51,506/Year - 3. Utility Dumpt Truck with Snowplow and Spreader Reduce repair expense due to newer vehicle.23,758/Year - 4. Air Compressor for Equipment No impact on Operating Budget.- 15,000.00 5. 2 Ford F150 Trucks Reduce repair expense due to newer vehicle.8,833/Year - 6. GIS Development and Mapping of Utilities No impact on Operating Budget.- 52,000.00 7. Renovate and Upgrade 3rd Street Sewer Lift Station Additional personnel time may be needed.27,434/Year 1 - 8. Design & Construct Jefferson & Cleaveland Ave Phase II/III Additional personnel time may be needed.9,145/Year 1 - 9. Landfair Water Line Replacement Personnel time allocated to project.- 9,300.00 10. Aragone Drive Water Line Replacement Personnel time allocated to project.- 10,500.00 TOTAL UTILITY FUND 120,671/Year 111,800.00 Stormwater Fund 1. Replace Street Sweeper Reduce repair expense due to newer vehicle.38,843/Year - TOTAL STORMWATER FUND 38,843/Year - Projected Impact FY2017-2018 CIP 2017-2018 Capital Improvement Project Costs 172 Grade Job Title No. No. Department Minimum 1st Quartile Midpoint 3rd Quartile Maximum 10 11 12 13 14 15 16 17 18 40362.14 45407.41 50452.68 55497.95 60543.22 36566.11 41136.87 45707.64 50278.40 54849.16 38417.27 43219.42 48021.58 52823.74 57625.90 33127.09 37267.97 41408.86 45549.75 49690.63 34804.15 39154.67 43505.19 47855.71 52206.23 30011.51 33762.95 37514.39 41265.83 45017.27 31530.69 35472.03 39413.36 43354.70 47296.04 173 Town of Vinton Classification Plan July 1, 2017 Grade Job Title Department Minimum 1st Quartile Midpoint Maximum 19 Special Programs Director E/D 1 1 Special Programs Event Operations Manager E/D 1 1 War Memorial Master Police Officer 2+ years of experience N 0 0 Police Detective 2+ years of experience N 3 3 Police Firefighter/Paramedic N 3 3 Fire/EMS 20 Sergeant- Patrol/CID less than 3 years of experience N 3 3 Police Senior Financial Analyst N 1 1 Finance Deputy Director PW Utility Division E/C 0 1 Public Works 21 Lieutenant- EMS N 1 1 Fire/EMS Deputy Director PW General Services Stormwater E/C 1 1 Public Works Lieutenant - Fire N 1 1 Fire/EMS Sergeant- Patrol/CID 3+ years of experience N 2 2 Police 22 Lieutenant - Patrol N 1 1 Police Fire/EMS Captain N 1 1 Fire/EMS 23 Police Captain E/C 1 1 Police 59917.83 66085.85 73428.71 80771.59 88114.47 24 Assist. Town Manager/Director Economic Dev.E/D 1 1 Administration Planning and Zoning Director E/D 1 1 Planning and Zon Treasurer/Finance Director E/D 1 1 Finance Human Resource Director E/D 1 1 Human Resources Deputy Fire Chief E/D 1 1 Fire/EMS Public Works Director E/D 1 1 Public Works 25 Police Chief E/D 1 1 Police 73004.04 82129.54 91255.05 100380.55 109506.06 54282.59 61067.92 67853.24 74638.57 81423.89 66138.08 74405.34 82672.60 90939.86 99207.12 44552.25 50121.28 55690.31 61259.34 66828.37 49177.35 55324.52 61471.69 67618.86 73766.03 42405.47 47706.16 53006.84 58307.53 63608.21 174 Town of Vinton Classification Plan July 1, 2017 TOWN OF VINTON TAXES, LICENSES AND FEES SCHEDULE EFFECTIVE JULY 1, 2017 Real Estate Tax* $.07 per $100 assessed value (+ $1.09 per $100 to Roanoke County) Personal Property Tax* Value Used For Taxes: Loan Value, 77% of Retail Value Assessment Ratio: 100% Nominal Rate Per $100: $1.00 (+$3.50 to Roanoke County) Machinery and Tools Tax* Value Used For Taxes: Original Total Capitalized Cost Nominal Rate Per $100: $1.00 (+$2.85 to Roanoke County) Assessment Ratio Effective Rate Per $100 Years 1-5 - 25% $0.25 (+$0.75) Years 6-10 - 20% $0.20 (+$0.60) Years 11+ - 15% $0.15 (+$0.45) *Vinton residents pay some taxes to both the town and the county, since services are delivered by both jurisdictions Cigarette Tax $0.25 per pack of 25 or fewer cigarettes E-911 Telephone Service All Consumers: $1.46/month per telephone line. General Property Taxes Other Local Taxes 175 Electric Utility Consumer Tax Residential Consumer: .00900 per kWh/month not to exceed $1.80/month Commercial Consumer: .00610 per kWh/month not to exceed $600.00/month Industrial Consumer: .00640 per kWh/month not to exceed $600.00/month Local Telephone Utility Consumer Tax Residential Consumer: 12% of charges per month to $15.00 in charges per month Commercial/Industrial Consumer: 12% of charges per month to $5,000.00 in charges per month. Meals Tax 5% on the amount paid for meal(s) purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not. Mobile Phone Utility Consumer Tax All Consumers: 10% of charges per month to $30.00 in charges per month. Natural Gas Utility Consumer Tax Residential Consumer: .12183 per CCF/month not to exceed $1.80/month Commercial Consumer: .12183 per CCF/month not to exceed $600.00/month Industrial Consumer: .12183 per CCF/month not to exceed $600.00/month Public Water Utility Consumer Tax Residential Consumer: 12% per two-month billing period with a Maximum of $1.80 ($15.00 x 12%) per billing period Commercial/Industrial Consumer: 12% per monthly billing period with a maximum of $600.00 ($5,000.00 x 12%) Transient Occupancy Tax 7% on the amount paid for a room or space provided on hotel, motels or campgrounds. 176 Classification Rates Minimum Fee Retail $0.20 per $100.00 of gross receipts $30.00 gross receipts 0 - $15,000 Business Services $0.30 per $100.00 of gross receipts $30.00 gross receipts 0 - $10,000 Professional $0.35 per $100.00 of gross receipts $30.00 gross receipts 0 - $ 8,570 Financial Services $0.25 per $100.00 of gross receipts $30.00 gross receipts 0 - $12,000 Wholesale $0.05 per $100.00 of gross receipts $30.00 gross receipts 0 - $60,000 Contractor $0.16 per $100.00 of gross receipts $30.00 gross receipts 0 - $18,750 Peddlers – General $250.00 per person Peddlers – Perishable $ 50.00 per person Itinerant Vendor – General $500.00 per person Itinerant Vendor – Perishable $ 50.00 per person *Additional fees may apply for alcoholic beverages Dog and Cat Licenses 1 year license • Spayed/Neutered Dog or Cat $ 5.00 • Unaltered Dog or Cat $10.00 • Dangerous Dog $50.00 3 year license • Spayed/Neutered Dog or Cat $13.50 • Unaltered Dog or Cat $27.00 Motor Vehicle License Fees Antique vehicle $ 5.00 Motor vehicle, trailer, semitrailer $20.00 Motorcycle $15.00 Vehicles with gross weight of 4,001 or more $25.00 Transfer fee for replacement vehicle $ 1.00 Business Licenses Fees 177 Planning and Zoning Zoning Permit $25.00 Sign Permit • Banner $20.00 • Permanent or Portable $ 25.00 plus $5.00 per additional $1,000 of cost or portion thereof Variance $250.00 Special Use Permit $250.00 plus $10.00 per acre Site Plan Review $250.00 plus $50.00 per acre or portion thereof Small Subdivision Review 1-4 lots $ 75.00 Large Subdivision Review 5 or more lots $220.00 plus $50.00 per lot Rezoning to R – LD, R-1, or R-2 $500.00 plus $20.00 per acre or portion thereof Rezoning to R-3 or R-B $700.00 plus $25.00 per acre or portion thereof Rezoning GB or CB $700.00 plus $25.00 per acre or portion thereof Rezoning M-1 or M-2 $700.00 plus $25.00 per acre or portion thereof Administrative Appeal for Board of Zoning Appeals $250.00 Police Department General Contractual Police Services $ 42.00/hour with 2 hour minimum* Precious Metals Dealer Permit $200.00 Police Report $ 15.00 Solicitor’s Permit $ 20.00 *New rate effective July 1, 2017 False Alarms Fifth Dispatch $ 25.00 Sixth Dispatch $ 50.00 Seventh Dispatch $100.00 Eighth and Subsequent Dispatches $150.00 Littering Penalty $ 50.00* *Authority-Vinton Ordinance No. 987, effective July 1, 2017 Parking Penalties Overtime parking $ 20.00 No parking zone $ 20.00 Parking in handicapped zone $100.00 Restricted parking area $ 10.00 No stopping or standing zone $ 10.00 Blocking traffic $ 10.00 Fire lane or within 15 feet of fire hydrant $ 50.00 Parking in front or public or private driveway $ 10.00 Parking in wrong direction $ 20.00 3rd violation within seven (7) day period $100.00 178 Parking without valid state license $ 15.00 Parking without valid state inspection $ 15.00 Parking over four (4) days $ 15.00 Parking commercial vehicle-residential area $ 10.00 Other $ 10.00 Public Right-of-Way User Fee A public right-of-way user fee is imposed upon each access line of every certified provider of telecommunications as established under Code of Virginia, Section 56-468.1 The rate effective July 1, 2017 is $1.11 per access line. Special Programs Fees Farmer’s Market Fees The Vinton Farmers’ Market operates Monday through Sunday, from 8 a.m. until 6 p.m. The market is open April through November. The Town of Vinton reserves the right to change or modify the operating hours and season. Spaces/tables are on a paid reserved basis of: Daily $ 5.00 Weekly $10.00 Monthly $40.00 Three Consecutive Months $35.00/month Six Consecutive Months $30.00/month Overnight Six Consecutive Months $40.00/month Senior Center Rental Fees Call 540-983-0613 for pricing Treasurer’s Fees Returned check fee $50.00 War Memorial Rental Fees Call 540-983-0645 for pricing 179 Town Council Ordinance No 953 Dated June 3, 2014 Effective Date: July 1, 2017 TOWN OF VINTON RATES & CHARGES SCHEDULE FOR WATER AND WASTEWATER SERVICE Water Rates & Charges Bimonthly Monthly Minimum Charge for Residential Service $20.53 Gallons $10.27 First 3,000 gallons or less thru 5/8" meter First 1,500 or less Residential Volumetric Consumption Rate per 1,000 gallons per 1,000 gallons Minimum Charge for Commercial/Institutional/Industrial Service Monthly Commercial/Institutional/Industrial Volumetric Consumption Rate $4.84 (per 1,000 gals.) Purchased Water Sales Monthly Volumetric Consumption Rate (Residential/Commercial/Institutional ). $ 4.84 (Per 1,000 gallons Volumetric Consumption Rate (Industrial ). $ 3.81 (Per 1,000 gallons Bulk Water Sales Monthly per 1,000 gallons). $ 19.57 Unmetered $141.80 Service Charge. Volumetric Consumption Rate ( $ 19.57 Note. The Town shall determine when the hydrant meter will be used. Miscellaneous Water Service Charges and Fees (See Note 2). See Note 3) Note 2. No charge if meter fails accuracy test. 180 Town Council Ordinance No 953 Dated June 3, 2014 Effective Date: July 1, 2017 Wastewater Rates & Charges Bimonthly Monthly Minimum Charge for Residential Service - Metered $30.14 Gallons $15.07 First 1,500 or less First 3,000 gallons or less $4.42 $2.22 Residential Volumetric Disposal Rate All over 1,500 All over 3,000 gallons (per 1,000 gallons ) Minimum Charge for Commercial/Institutional/Industrial - Metered Service $15.07 First 1,500 gallons or less. $4.42 Commercial/Institutional/Industrial Volumetric Disposal Rate per 1,000 gallons Residential Unmetered Service Bimonthly Monthly Note 1. Applies where no individual residential water meter is installed. TOWN OF VINTON RATES & CHARGES SCHEDULE FOR WATER AND WASTEWATER SERVICE 181 Town of Vinton Water & Wastewater Fees and Charges Schedule System Development Fees Meter Size, in. Water Wastewater Total Note. calculated per metered dwelling unit if apartments are individually metered. Service fees shall be calculated based upon the number of connections to the water main distribution line and/or wastewater collection line. When a separate service connection Tap & Service Lateral Connection Charges Water Wastewater Total Note. feet at above charges. Main Line Extension Charges Water Wastewater Note. connection to maximum 1-inch meter size. (4) Wastewater service lateral connection to maximum of 4-inch. (5) Main water distribution line and wastewater collection line each to a maximum of 8-inch. (6) Asphalt cut and patch is included. (7) Assumes no rock or ledge is encountered. (8) Work is performed on low traffic volume residential streets, not main/arterial collector streets or intersections. (9) Water and wastewater main extensions are performed in conjunction with tap & service lateral connection work. (10) A contracting charge of 20% for water and 16% for wastewater of the estimated value of the work or $1,000.00 each, whichever is greater, shall apply when the Town performs some or all of its work by contract. The customer may be required to make a down payment when work is to be performed by contract. An administrative service charge of $125.00, plus any actual costs incurred, will be assessed by the Town, if the customer elects to perform the work with its own contractor or not at all, after the Town obtains pricing from a contractor. Also, an administrative service charge of $125.00, plus any additional costs incurred, will be assessed when a customer requests return of fees and charges paid to the Town. Inspection Charges Water Wastewater Residential Dwelling Unit Water Wastewater Subdivision Water Wastewater Commercial & Industrial Commercial Commercial Apartment Complex, Multi-Building Industrial Water Meter Setting Fees Meter Size, in. Determined and priced on a case by case basis. 182 Glossary of Terms and Acronyms Adopted Budget - The budget approved by Town Council and enacted via a budget appropriation ordinance. Appropriation - An authorization made by Town Council which permits the Town administrative staff to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Assessed Value - The fair market value placed by the Commissioner of Revenue on personal and real property owned by taxpayers. Balanced Budget – A budget in which current revenues equal current expenditures. After expenditures have been pared, budgets may be balanced by adjusting taxes and fees to generate total current revenues, by drawing down fund balances accumulated from prior years, or by short-term borrowing to make up the difference between revenues from taxes and other income and current expenditures. The legal requirement for a balanced budget may be set by the state or the local government. Basis of Budgeting and Accounting – Accounting methods, such as accrual basis and modified accrual basis, used to track revenues received and authorized obligations expensed. Bond – A written promise to pay a sum of money on a particular date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are use most frequently for construction of large capital projects, such as buildings, utility systems, parks, etc. General obligation bonds require approval through voter referendum for counties in Virginia. Budget - A plan of financial operation comprised of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures (revenue estimates). Budget Calendar - The schedule of key dates or milestones which the Town follows in the preparation and adoption of the budget. Budget Committee – the Town’s administrative staff who are responsible for providing oversight to the budget development process and for submitting a recommended budget to Town Council. Its members include the Town Manager, Finance Director/Treasurer, and Assistant Town Manager/Director of Economic Development, Executive Assistant/Town Clerk and Human Resources Director. Budget Document - The official written statement prepared by the Town's administrative staff which presents the proposed budget to the Town Council. 183 Budget Message - A general discussion of the proposed budget presented to the Town Council by the Town Manager as a part of or supplement to the budget document. The budget message explains principle budget issues against the background of financial experience in recent years and presents recommendations made by the Town Manager. Budget Transfer – A shift of budgeted funds from one expenditure item to another. CAFR – Comprehensive Annual Financial Report – the annual report issued by the Town on its financial position and activity for the fiscal year. This report is prepared by an independent firm of certified public accountants in conformity with U.S. generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board. Capital Assets - Town assets of significant value and having a useful life of several years, also referred to as fixed assets. Capital Lease - A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital leases are common in certain types of financing transactions involving the use of revenue bonds as opposed to general obligation bonds. Capital Outlay – Expenditures to acquire or improve fixed assets that are not necessarily included in the Capital Improvement Program. Examples of capital outlays are furniture, fixtures, machinery, and equipment. Capital Projects - Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility. CDBG – Community Development Block Grant-- funding received from the U. S. Department of Housing and Urban Development. CDBG primarily benefits low-and moderate-income persons through housing, human services, neighborhood improvements and economic development activities, with a secondary emphasis on the reduction of slums and blight. CIP – Capital Improvement Program – A plan for capital expenditures, to be incurred each year over a fixed period of several future years, which sets forth each capital project, identifies the expected beginning ng and ending date for each project, the amount to be expended in each year and the method of financing those expenditures. Contingency Reserve - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt - Any obligations of the Town for the payment of money issued pursuant to the Public Finance Act of Virginia. 184 Debt Service - Payment of interest and repayment of principal on Town debt. Delinquent Taxes – Taxes remaining unpaid on or after the date on which a penalty for non-payment is attached. Depreciation - (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence, or (2) the portion of the cost of a capital asset which is charged as an expense during a fiscal period. Distinguished Budget Presentation Awards Program – A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. To receive the award, governments must have prepared a budget that meets program criteria as a document, an operations guide, a financial plan, and a communications device. Enterprise Funds - A type of proprietary fund set up to account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of user charges. Included in this category are the Utility Fund and the Stormwater Fund. EMS – Emergency Medical Services – The Fire and Emergency Medical Services Department provides emergency fire suppression response to incidents involving fires, fire alarms, smoke scares, vehicle accidents and other types of calls where the threat of fire exists. It also provides emergency medical response to incidents involving injury, illness, accidents, and other types of calls where the threat of injury or illness exists. Expenditures - The cost of goods received or services rendered whether payment for such goods and services have been made or not. Fiscal Year - An accounting period extending from July 1 to the following June 30 for the Town of Vinton. Fund - A sum of revenues set aside and allocated to specific categories, such as General and Proprietary to provide funding of day-to-day and administrative operations. Fund Balance – represents the cumulative difference between total financial resources and total appropriated uses. Fund balances are used for one-time (non-operational) expenditures or they are appropriated as “reserves” or “contingency”. In the budget process, financial resources equal total appropriated uses because the creation of reserves or contingencies is budgeted as appropriated uses. GAAP – Generally Accepted Accounting Principles -- is the standard framework of guidelines for financial accounting, mainly used in the U.S.A. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. 185 GASB – The Governmental Accounting Standards Board – The GASB establishes and improves state and local governmental accounting and financial reporting standards which result in practical information for users of financial reports. They also guide and educate the public, including issuers, auditors, and users of those financial reports. General Fund - A type of governmental fund used to account for revenues and expenditures for regular day-to-day operations of the Town. The primary sources of revenue for this fund are local taxes and Federal and State grants. General Obligation Bonds - Bonds issued pursuant to Article VII, Section 10 of the Constitution of Virginia and the Public Finance Act secured by the full faith, credit and taxing power of the Town. Goal - A clear statement of a program's mission, or purpose. Governmental Funds – These funds are typically used to account for most of a government’s activities, including those that are tax supported. Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the Federal and State governments for specified purposes. Lease Purchase Agreement – Contractual agreements that are termed leases, but that in substance are purchase contracts. License/Permit – Document issued to regulate various kinds of businesses or activities within the Town. Modified Accrual - An accounting method in which revenues are recorded when available and measurable and expenditures are recorded when services or goods are received and the liabilities are incurred. Objective - The actual functions or services that a Town program must provide in order to achieve its stated goals. Organization – An operating department, grant or capital project. Also sometimes referred to as a “cost center”. Outcomes – the desired results that will be seen if the Town is successful in providing programs and services that affect the causal factors identified for the priorities. Performance Measure - Specific quantitative measures of services performed or results obtained within a program. Program - A term used to describe a Town department or cost center with distinct objectives and activities. Proposed Budget - The budget proposed by the Town Manager to Town Council for adoption. 186 Proprietary Funds - A type of fund that accounts for governmental operations that are financed and operated in a manner similar to private business enterprises. Proprietary fund types used by the Town include the Enterprise Fund. Refunding - A transaction in which the Town refinances an outstanding issue by issuing new (refunding) bonds and using the proceeds to immediately retire the old (refunded) bonds. Revenue - A term used to represent income to a specific fund, or an increase in the fund's assets. Service Level – A management tool used to measure past performance and changes in the quantity, quality, and efficiency of services. Tax Levy - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties. Tax Rate - The level at which taxes are levied. VDOT – Virginia Department of Transportation -- is responsible for building, maintaining, and operating the State's roads, bridges and tunnels. And, through the Commonwealth Transportation Board, it also provides funding for airports, seaports, rail and public transportation. 187