HomeMy WebLinkAboutFY 2023 - 2024 - Annual Town Budget-AdoptedFY2023-2024 ADOPTED BUDGET
i
TABLE OF CONTENTS
GFOA Budget Award FY2023 ...............................................................................1
Town Council ........................................................................................................2
Town Department Staff .........................................................................................3
Finance/Budget Committee ...................................................................................4
Organizational Chart .............................................................................................5
Town of Vinton FY2020-2025 Strategic Plan ....................................................... 6
Performance Measures
Town Manager’s Office ...............................................................................8
Human Resources/Risk Management ........................................................9
Treasurer’s Office/Finance Department .................................................... 10
Public Works Department ......................................................................... 11
Police Department .................................................................................... 12
Special Programs Department.................................................................. 13
Vinton War Memorial ................................................................................ 14
Senior Program Department ..................................................................... 15
Planning & Zoning Department................................................................. 16
Economic Development ............................................................................ 17
Department Position Summary ........................................................................... 18
Town of Vinton General Information .................................................................... 19
Introduction
ii
Town Manager’s Letter of Transmittal ................................................................ 23
The Budget Overview .......................................................................................... 33
Budget Calendar ................................................................................................. 37
Functional Units .................................................................................................. 38
Revenue and Expenditure Summary................................................................... 39
General Fund Revenues Source Summary ......................................................... 43
General Fund Revenues Total and Graph .......................................................... 44
General Fund Revenues Details ......................................................................... 45
General Fund Expenditures Total and Graph ...................................................... 49
General Fund Expenditures Breakdown by Department and Function ............... 50
Town Manager’s Message
General Fund Revenues
General Fund Expenditures
The Budget Process
Financial Summary
iii
General Fund – Town Council ............................................................................ 51
General Fund – Community Contributions/Joint Local Government Services ..... 52
General Fund – Town Manager .......................................................................... 54
General Fund – Human Resources/Risk Management Department ................... 56
General Fund – Legal Services .......................................................................... 58
General Fund – Treasurer/Finance Department ................................................. 60
General Fund – Public Works Administration ..................................................... 62
General Fund – Police Department .................................................................... 64
General Fund – Communication Services ........................................................... 66
General Fund – Fire and EMS Department ........................................................ 68
General Fund – Police Community Services/Animal Control .............................. 70
General Fund – Maintenance/Highways/Streets/Bridges .................................... 72
General Fund – Snow & Ice Removal ................................................................. 74
General Fund – Traffic Signs & Street Lights ..................................................... 76
General Fund – Refuse Collection ..................................................................... 78
General Fund – Recycling Collection .................................................................. 80
General Fund – Building & Grounds Maintenance .............................................. 82
General Fund – Health Department Building ....................................................... 84
General Fund – Special Programs ..................................................................... 86
General Fund – War Memorial Interdepartmental Rental ................................... 88
General Fund – War Memorial Facility ................................................................ 90
General Fund – Vinton Veteran’s Monument ..................................................... 92
General Fund – Swimming Pool & Parks ............................................................ 94
General Fund – Senior Program ........................................................................ 96
General Fund – Town Museum ........................................................................... 98
General Fund – Planning & Zoning Department ................................................ 100
iv
General Fund – Economic Development ........................................................... 102
General Fund – Public Transportation............................................................... 104
General Fund – Vinton Business Center .......................................................... 106
General Fund – Performance Agreements ........................................................ 108
General Fund – Retiree Insurance .................................................................... 110
General Fund – Debt Retirement ...................................................................... 112
General Fund – Transfers ................................................................................. 114
General Fund – Travel & PTO Payout Fund ..................................................... 116
Grant Fund Revenues Totals and Graph .......................................................... 119
Grant Fund Expenditures Total and Graph ...................................................... 121
Capital Fund Revenues Totals and Graph ....................................................... 125
Capital Fund Expenditures Totals and Graph .................................................. 127
Grant Fund Revenues
Grant Fund Expenditures
Capital Fund Revenues
Capital Fund Expenditures
v
Stormwater Fund/Enterprise Revenues Totals and Graph ............................... 129
Stormwater Fund/Enterprise Expenditures Total and Graph ............................. 131
Stormwater Fund/Enterprise – Administration .................................................. 132
Stormwater Fund/Enterprise – Street & Road Cleaning ................................... 134
Stormwater Fund/Enterprise – Operations ....................................................... 136
Stormwater Fund/Enterprise – Debt Retirement ............................................... 138
Debt Schedule ................................................................................................... 141
Town Manager’s CIP Funding Listing................................................................ 143
Capital Improvement Program ......................................................................... 144
Capital Improvement Program Impact Summary .............................................. 145
Pay and Classification Plan .............................................................................. 146
Taxes, Licenses and Fees Schedule................................................................. 147
Stormwater Fund Revenues
Stormwater Fund Expenditures
Debt Schedule
Capital Improvement Program
Pay and Classification Plan
Appendix
vi
Public Hearing Legal Notice – Real Estate Taxes ............................................. 153
Ordinance – Real Estate Taxes ........................................................................ 154
Public Hearing Legal Notice – Personal Property Taxes ................................... 155
Ordinance – Personal Property Taxes .............................................................. 156
Public Hearing Legal Notice – Budget Adoption ................................................ 157
Ordinance – Budget Adoption ........................................................................... 159
Financial Guidelines & Policies ......................................................................... 163
Glossary ............................................................................................................ 195
PRESENTED TO
Town of Vinton
Virginia
For the Fiscal Year Beginning
July 01, 2022
Executive Director
GOVERNMENT FINANCE OFFICERS ASSOCIATION
Distinguished
Budget Presentation
1
VINTON TOWN COUNCIL
Bradley E. Grose
Ma or
Michael W. Stovall
Vice-Mayor
Keith N. Liles
Council Member
Laurie J. Mullins
Council Member
Sabrina McCarty
Council Member
2
TOWN DEPARTMENT STAFF
Richard W. Peters, Jr.
Town Mana er
Adam E. Cody Sexton
Assistant Town
Manager/Treasurer
Antonia Arias-Magallon
Administrative Manager/
Town Clerk
Donna Collins
Human Resources/
Risk Management Director
Fabricio Drumond
Police Chief
Andrew Keen
Finance Director/Deputy
Treasurer
Anita McMillan
Planning & Zoning Director
William “Bo” Herndon
Public Works Director
Chasity Barbour
Community
Programs Director
3
FINANCE/BUDGET COMMITTEE
Bradley E. Grose
Ma or
Richard W. Peters, Jr.
Town Mana er
Michael W. Stovall
Vice Ma or
Andrew Keen
Finance Director/Deputy
Treasurer
Adam E. Cody Sexton
Assistant Town Mana er/Treasurer
Antonia Arias-Magallon
Administrative Mana er/Town Clerk
4
*Town Attorney, Town Manager, Town Clerk, Treasurer and Police Chief are positions within the department appointed by Town Council.
Organizational Chart
Citizens of Vinton
Town Council
Town Manager*/
Economic Development
Administrative Manager/
Town Clerk*
Assistant Town
Manager
Public Works
Department
Property &
Grounds
Maintenance
Street
Maintenance
Stormwater
Maintenance
Refuse &
Recycling
Treasurer* &
Finance
Department Planning & Zoning
Department
Economic Development
Specialist
Human Resources /
Risk Management
Police*
Department
OperationsAdministration
Community
Programs
Public FaciltiesCommunity
Events
Capital Projects
Manager
Town Attorney*
5
!
"#$
%
&
'
#
'
(
(
'((
'
'
)
*
$
(
''
)
*
TOWN OF VINTON strategic plan
2020-2025
6
!
!
!!
!
"
!!
#
!
!
strategies
7
Actual Estimated Projected
Performance Measures
Town Manager's Office Strategic Plan Goal FY21-22 FY22-23 FY23-24
Representation on State, Regional, and Local Boards 2 9 9 9
Serves as ex-officio member on Town Committees 1, 2 7 7 7
Participation with Town & Community Events 1 9 9 ~
Provide Mayor's Update to Town Council 2 12 12 12
Actual Estimated Projected
Performance Measures
Town Clerk/FOIA Officer Strategic Plan Goal FY21-22 FY22-23 FY23-24
Number of Conflict of Interests processed 2 28 35 29
Number of Ordinances and Resolutions processed 2 79 75 80
Improved community engagement through streaming of Council
meetings on Facebook Live; maintains playlist on YouTube
Channel 2 20 24 20
Facilitated upgrade of Laserfiche software 2 100% ~ ~
FOIA Responses Handled within 5 days 2 100% 100% 100%
Departmental Goals
Strategic Plan Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
5. Prepare and delegate tasks to achieve goals as set by Town Council's Strategic Plan.
6. Advise Council of community events and activities taking place within the Town.
7. Facilitate and oversee Town's Capital Improvement Plan (CIP).
Town Manager's Office
The Mission of the Town of Vinton's Town Manager's Office is to record and implement the policies of the Town Council. We provide a professional
link between the citizens of Vinton and all agencies of government. We accomplish this by following our core values and our pledge to be neutral
and impartial, with dedication to service excellence and by conducting ourselves ethically, honestly and with integrity.
1. Facilitate and engage Town Council and Community to develop an annual operating budget and maintain 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.
8
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Percent of New Hires tenured more than 1 year 2 75% 80% 92%
Employee Participation in Mandatory Training 2 100%100%98%
Percentage of employees participating in tuition or
education reimbursement pro rams 2 2% 1% 1%
Ratio of HR professionals per employees 2 1:78 1:75 1:75
Worker's Compensation Incident Rate 2 5.00 5:00 6:24
Departmental Goals
6. Continue to develop, implement, and evaluate a behavioral based safety culture.
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
Human Resources and Risk Management Department
The Town of Vinton's Human Resources/Risk Management Department serves as a strategic partner in creating a safe, stable and
sustainable work environment, thus enabling employees to support the goals and mission of the Town.
4. Increase organizational learning and opportunities to raise the participation percentage by 5%.
5. Improve the onboarding process for new hires to reach a 95% retention rate of greater than 1 year.
1. Increase safety training and awareness to maintain the WCIR to at least 5.00.
3. Strengthening Town culture and employee engagement and morale.
2. Continue to comply with Town, State and Federal policies, procedures and regulations.
9
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Achieve GFOA Award for Financial Reporting 2 D D
Achieve GFOA Award for Budget Presentation 2 D D D
Adoption of Budget prior to June 30th 2 D D D
Maintain Tax Collection Rate of over 90%2 99%99%99%
Purchase Orders Generated 2 45 54 50
Accounts Payable Checks Processed 2 2,442 2,413 2,500
Journal Entries Processed 2 505 470 500
W-2's & 1099's Processed 2 99 125 125
Register Transactions Processed 2 21,091 21,500 22,000
Number of Business Licenses Issued 2 556 600 625
6. Continue to decrease uncollected receivables and write-off amounts annually.
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
7. Increase participation in DMV Stop program for Tax Collection
The Town of Vinton's Finance Department is committed to providing timely, accurate, clear and complete information and support to
other Town departments, citizens, and the community.
3.Train employees to access pay and accrual information.
1. Smooth transition from the ACS system to Tyler System.
2. Train and familiarize employees on the new financial software and reports to improve efficiency.
5. Continue to improve customer service in all aspects of operations.
4. Educate citizens on electronic payment options for taxes and other bills.
10
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Lane Miles Resurfaced 1 3.81 9.08 ј
DEQ Annual Recycle Reporting 1 CY21-63.5 CY22-58.3 -----
Curbside Solid Waste Tons Collected 1 3,554 3,410 -----
Curbside Recycling Tons Collected 1 43.35 36.13 -----
Street Sweeper Waste Tons Collected 1 72.85 140 -----
VDH Water Sampling Compliance 1 100%*N/A *N/A
Sewer Maintenance Footage 1 14646'*N/A *N/A
Water Line Replacement 1 0 *N/A *N/A
*Transferred to WVWA
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
4. Implement sidewalk program to add connectivity and improve walkability throughout the Town.
5. Work towards improving and maintaining the stormwater system.
Strategic Plan Goals
Public Works Department
The mission of the Public Works Department is to provide the highest quality public works services to 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 Town, while ensuring that the maintenance, construction, and operations of the
public facilities and programs under its care are adequate, safe and serviceable to the satisfaction of its customers.
1. Recruit, retain, educate, and cross-train Public Works staff.
2. Concentrate on updating and replacing street signs and street lights.
3. Implement a new asset management software for Public Works.
11
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Calls for Service 1 11,023 12,000 14,000
Traffic Safety 1 1,448 1,500 2,000
Criminal Arrests 1 376 400 800
Narcotics and Drug Violations 1 53 60 60
Departmental Goals
8. Establish a wellness program for sworn personnel that will benefit better servants of a community
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
7. Shape organizational culture through performance measures, management, and action orientation
5. Continue to evaluate the Vinton Police Department's allocated personnel, quality of service,salary, and needs.
6. Sustain innovation, change, and continuous improvement of police operations
Police Department
The Mission of the Town of Vinton's Police Department is to deliver quality police services to the community, while placing honesty, integrity, and professionalism above all
else. We serve the community by enforcing laws and ordinances, safeguarding life and property, preventing and detecting crime, preserving the peace, being involved in
community partnerships, and protecting the rights of all citizens.
1. Using financial resouces fairly, efficiently and effectively.
2. Establish a stable platform in support of MARCUS Alert (mental health response and crisis within our communities).
3. To create and maintain a feeling of security and safety in the community evaluated by resident satisfaction of police services done through external surveys
4. Incorporate innovative community outreach programs that fortify the relationship with our Vinton residents.
12
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Total number of special events supported 1 20 15 45
Matching SNAP funds for Farmer's Market 1 $1,000.00 $0.00 $0.00
Representation on Regional Boards and Committees 2 4 5 5
Social Networking for Town Events (hours)2 75 75 100
*Networking events attended
**Total listings/social media mentions
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
5. Seek sponsors and partnerships for events and activities.
6. Representation on Regional Boards and Committees
The Mission of the Special Programs Department is to create, conduct, and promote interesting and unique events and activities for the
1. 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.
13
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Total number of Town Sponsored events 1 11 12 12
Total rental revenue*2 $35,021.00 $110,000.00 $150,000.00
Number of advertisements placed 2 44 75 60
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
2. Utilize "In-Vinton" brand to increase event bookings through targeting advertising, networking and building business relationships.
3. Continue to seek efficiencies within the operational budget and train both Full time employees on the budget and codes
4. Continue to broaden partnerships with Vinton Area Chamber, Roanoke Valley Convention and Visitors Bureau to attract and
promote awareness of the facility and generate new business.
5. Continue to expand in rentals.
Originally created as a living memorial in 1948 to honor Veterans, the Vinton War Memorial has evolved into a premier special event
space nestled in the heart of Virginia's Blue Ridge. Through exceptional customer service, elegant surroundings and community
involvement, the War Memorial strives to meet the needs of our regions social, business, and civic clients.
1. Maintain existing relationships and develop new client relationships.
*Budget decreased in FY21 in anticipation of COVID19 impacts.
14
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Total number of senior events supported 1 100 275 275
Total number of senior participants 1 3,000 5,500 8,523
Number of advertisments and media posts placed 1 50 40 57
Community Center rental revenue 2 $18,500.00 $19,000.00 $35,000.00
*Total listings/social media mentions
*Changed social media/advertisement from hours per week to actual postings
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
g p p g p p
enrichment. The Vinton Senior Program is responsible for planning, implementing, and conducting a well-balanced program for active
senior adults.
1. Contiue senior Cards, Line dancing and Tai-chi.
2. Cooperative programming with other departments or organizations.
3. Promote activities for a healthy body and mind.
4. Increase rentals.
15
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
No. of permits issued 2 333*320**325
No. of code/zoning compliance violations 1 93 86 110
No. of Planning Commission Meetings held 1 5 3 6
No. of Board of Zoning Appeals Meetings held 1 0 1 1
No. of Community Meetings held 1 3 3 4
No. of Site Plans reviewed 2 1 5 4
No. of Subdivision Plats reviewed 2 1 4 4
No. of Downtown Façade Applications reviewed 3 1 0 2
No. of Grant Applications written/submitted 1 4 7 6
No. of Local/Regional Committees served on by staff 2 10 10 10
Departmental Goals
1. Continue to enforce/enact amendments to zoning/sign/subdivision ordinance sections and other applicable Town codes.
2. Continue to review and update the Comprehensive Plan and Zoning Ordinance.
4. Continue to scan important documents, including permits and minutes, into laserfische.
5. Continue to apply and administer VDOT/Federal, VDEQ/Stormwater, Arbor Day, DHCD, and other grant related projects.
6. Serve on interdepartmental committees and represent the Town on social media and the website.
7. Represent Vinton on local and regional committees and boards.
8. Continue to collaborate with Departments on items important for Council and Council committees.
9. Continue to maintain/monitor Town website/social media and provide assistance to departments with that and with IT needs.
12. Continue to address unsafe and blighted properties through the spot blight abatement process.
13. Assist with the planning efforts related to brownfield site assessments, housing studies, and potential economic development sites.
14. Stormwater Management and Administration--VPDES/MS4 Permit and annual report, TMDL Action Plan, etc.
15. Continue staff education to maintain certifications and increase knowledge.
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
Planning and Zoning Department
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 prosperity of all present and future residents
through effective planning of development/redevelopment of the community.
*Breakdown of permits issued: 59 Building, 4 Certificate of Occupancy/Temp. CO, 0 Demolition, 51 Electrical, 0 Erosion and Sediment, 3 Fire
Safety,34 Mechanical, 9 Miscellaneous, 0 Other, 39 Plumbing, 0 Responsible Land Disturbance, 20 Sign, 0 Utility (well/septic), 110 Zoning, and 4
Zoning Pre-Approval. **FY22-23: 159 Permits have been issued in the first half of FY 22-23, July 1 to December 31, 2022
3. Continue to maintain, label and add to the database of plans and maps on file; and to scan small format site surveys into laserfiche.
10. Continue to administer the NFIP requirements and be reaccredited in the Community Rating System (CRS) program.
11. Continue to review and issue the building, trade, zoning, and sign permits for the Town.
16
Estimated Projected Projected
Performance Measures Strategic Plan Goal FY21-22 FY22-23 FY23-24
Administer Town's Façade Grant 3 9 unsure 8
Administer Town's Change of Use Grant 3 **0 4
Administer Econ. Dev. Performance Agreements 3 3 **2 3
Business Retention Visits 3 8 **5 25
Prospect Site Inquiries 3 24 **8 25
Networking events attended **11 24
External Grants Leveraged unsure 5
Sales Tax Revenue*2
Meals Tax Revenue*2
*Budget decreased in FY21 in anticipation of COVID19 impacts.
**Marshall's activity
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
Economic Development
p p p p p
to promote an appropriate mix of business for the purpose of increasing the local tax base and to enhance employment
opportunities, while also preserving a high quality of life for Town residents.
1. Help foster a culture that embraces entrepreneurship that helps grow and retain local businesses.
1a. Develop young professionals networking group/ downtown steering committee
2.Establish and manage local incentives, remove development obstacles and develop the infrastructure necessary to promote a diverse
3.Enhance relationships with existing businesses.
4. Encourage redevelopment of vacant properties.
5. Partner with the Vinton Area Chamber of Commerce to initiate marketing programs that promote all aspects of the Town.
6. Develop new marketing initiatives and collateral that positions Town of Vinton for greater investment.
7. Leverage external grant funding to maximizes economic development opportunity eithin the Town.
17
Department
Actual Full
Time
Positions
FY20-21
Budgeted Full
Time
Positions
FY21-22
Budgeted Full
Time
Positions
FY22-23
Budgeted Full
Time
Positions
FY23-24
Administration 3.00 3.00 5.00 3.00
Finance 5.00 6.00 5.00 5.00
HR & Risk Management 1.00 1.00 1.00 1.00
Planning & Zoning 3.00 4.00 4.00 4.00
Police Department 26.00 26.00 27.00 27.00
Public Works 30.00 30.00 23.00 22.00
Buildings and Grounds --- 2.00
Economic Development --- 1.00
Community Programs 3.00 3.00 4.00 4.00
TOTAL 71.00 73.00 69.00 69.00
Department General
Fund
Grant
Fund
Stormwater
Fund
Administration D
Finance D
HR & Risk Management D
Planning & Zoning D
Police Department D
Public Works D D
Community Programs D
*Employees in certain departments are allocated to different funds based on work assignments.
DEPARTMENT POSITION SUMMARY
FY24 Department Fund Allocation*
18
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 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 1800s has continued through to the present.
Vinton is a town in Roanoke County,
Virginia, United States. The population
was 8,059 as of the 2020 census. Vinton
is part of the Roanoke Metropolitan
Statistical Area and the Roanoke Region
of Virginia.
History
Demographics
19
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
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 2020, there were 8,059 people and 3,654 households residing in
the town. The population density was 2,610.30 people per square mile (947.8/km²).
There were 3,981 housing units at an average density of 1,093.4/sq. mi (422.8/km²).
The town’s racial makeup was 89.3% White, 3.4% African American, 0.5% Native
American, 0.8% Asian, 0.00% Pacific Islander, 4.4% from two or more races, and
Hispanic or Latino of any race was 3.3% of the population.
In the town, the population is spread out with 23.5% under the age of 19, 8.7% from
20 to 24, 23.1% from 25 to 44, 26.2% from 45 to 64, and 18.5% who were 65 years
of age or older. The median age was 40 years.
The median income for a household in the town was $56,829. The per capita income
for the town was $36,930. The percentage of the population below the poverty line is
11.3%.
In Vinton, the largest employers include Berkshire Health & Rehabilitation Center
(200), Precision Fabrics Group, Inc. (180), Kroger Food Center (190), Roanoke
County Schools (165), Rosie’s Gaming Emporium (100), Aramark Uniform Services
(85) and Penalty Box Partners - Lancerlot (40).
In Roanoke County, the Roanoke County School System is the largest provider of
jobs, with more than 2,000 employees. Other major employers include Wells Fargo
Operations Center, Roanoke County Government, Kroger, Friendship Retirement
Community, and Richfield Recovery & Care Center. The Town and County have
Employers
20
invested in several business parks that are looking for tenants, including the Vinton
Business Center, home to Cardinal Glass.
For the 2022-2023 school year, there were 13,690 students enrolled in Roanoke
County schools from grades kindergarten through High School. W ith approximately
1,088 students, William Byrd High School is one of the largest in Roanoke County.
Attendance levels in the Vinton school zone are as follows: William Byrd Middle
School 867, Herman L Horn 403 and W. E. Cundiff 503.
Education
21
22
May 2, 2023
Honorable Mayor and Members of Town Council:
After careful review, Staff and I are pleased to submit the FY24 Proposed Budget to Town Council.
This year’s budget represents a balanced budget with an optimistic outlook despite the modest
concerns of an elevated inflationary national outlook.
The FY24 Proposed Budget for the General Fund totals $12,532,963, which represents an increase of
22.3% or $2,286,240 over the previous fiscal year. The FY24 Proposed Budget for all funds totals
$14,232,116.
RECOMMENDED BUDGET ALLOCATION BY FUND
Allocation by fund, as well as a comparison to the previous FY24 Proposed Budget, is as follows:
Proposed FY24 Adopted FY23 $ Variance % Variance
General Fund 12,532,963 10,246,696 2,286,267 22.3%
Grant Fund 4,000 4,208,017 (4,204,017) (99.9%)
Utility Fund 0 0 0 0
Capital Fund 1,286,000 2,669,000 (1,383,000) (51.8%)
Stormwater Fund 409,153 620,996 (206,668) (34.1%)
Total 14,232,116 17,744,709 (3,512,593) (19.8%)
The purpose of the annual budget is to plan necessary operating and capital expenditures within current
revenue forecasts to implement the goals and objectives as outlined within Town Council’s Strategic
Plan. The budget committee has updated a multi-year revenue forecast with information included in
graph format below.
This document represents the staff’s commitment to deliver effective and efficient services to its Town
citizens in a fiscally responsible and transparent manner. We encourage you to focus your attention on
the objectives in each department that are supported with the funding for the FY24 Proposed Budget.
With the continuing partnership between Town Council, Town employees and individual and
corporate citizens alike, we will continue to search for ways to be innovative in delivering services to
the citizens of the Town of Vinton.
BUDGET FOCUS
The review and adoption of the Annual Operating and Capital Budgets represent some 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
R
Town Manager
T
311 S. Pollard Street
Vinton, VA 24179
Phone (540) 983-0607
Fax (540) 983-0626
23
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.
On June 16, 2020, Town Council approved and ratified the Town of Vinton Strategic Plan for 2020-
2025. Preparation of this FY24 Proposed Budget was guided by the following three goals established
in the Strategic Plan:
1. Enhance the Town’s infrastructure and livability
2. Maintain an efficient and high-performing government
3. Ensure the Town’s continued financial viability by actively pursuing quality economic
development
Long-Range Planning
Council members and staff worked together to develop strategies to achieve the three goals in the
Strategic Plan for the future of the Town of Vinton, which strategies will be reevaluated during future
Council Retreats. Town staff will also work with Council to review the strategies to be addressed in
upcoming budgets.
x Aggressively pursue economic development opportunities to enhance local retail and dining
options
x Encourage home ownership, housing rehabilitation, and the creation of new, high-quality, and
affordable housing stock
x Continue to make Vinton a safe and secure community through community policing and
engaging residents
x Continue to enhance the condition and appearance of the Town's public infrastructure and
amenities
x Maintain a structurally balanced budget with regular, recurring revenues that are sufficient to
sustain service levels and maintain public facilities
x Utilize available technology within municipal offices to improve efficient service delivery
x Conduct thorough organizational efficiency reviews in municipal offices and implement
changes based on results
BUDGET OVERVIEW
Town 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, superior community and public
facilities, clean and well-maintained streets, thriving neighborhoods, responsive solid waste and
recycling collection and many other quality municipal services. Our citizens also expect that these
services be provided with minimal reliance on real estate taxes.
Revenues:
The Town has largely experienced positive growth across a primarily consumer-based revenue budget,
which speaks to a growing economy within the Town and our surrounding geographical neighbors. For
several years after the Great Recession of 2009/10, the revenue growth in the Town of Vinton was less
than 1.0%, which led to difficulty in keeping up with increased personnel, equipment and supply costs.
During 2018, after almost a decade of slow growth, the Town began to see a more consistent growth
trend and was able to prioritize expenditures that had been placed on hold for most of the past decade.
24
As of July 1st 2022, the Town finalized the transfer of the Town’s Water and Waste-water Utility
System to the Western Virginia Water Authority (WVWA). Terms of the sale included the Town
retaining the remaining balance of the Utility Fund, the WVWA assuming all utility-related debt, and
additional cash payments made to the Town over a three-year period. Proceeds from the sale of the
system have been allocated to reserves and will be the Town’s primary source to fund the Capital
Improvement Program (CIP) over the next 5 years.
The transfer of the utility system to the WVWA has provided numerous advantages for the Town to
include rate stability for the Town’s citizen and commercial customers and ensures much-needed
capital replacement investment for the aging water and waste-water utility infrastructure. The
transition has also allowed the Town’s existing Public Works Department to concentrate on the
remaining core services of street maintenance, refuse collection and recycling, storm-water
infrastructure management and snow removal, in addition to taking on much-needed community
development projects.
-
2,000.00
4,000.00
6,000.00
8,000.00
10,000.00
12,000.00
14,000.00
FY19 FY20 FY21 FY22 FY23 Trend FY24 ForecastFY25 Forecast
Th
o
u
s
a
n
d
s
General Fund Revenues
General Property Taxes:
General property tax revenue accounts for 8% of the Town’s total general fund revenues and is
comprised of Real Estate, Personal Property and Public Service Corporation Taxes.
The current Real Estate Tax Rate of $0.07 per $100 of assessed value will remain unchanged in Fiscal
Year 2024. Town Residents also pay to Roanoke County $1.06 per $100 on real estate tax. The Town
is forecasting this tax revenue source to increase despite the assumption of a level tax rate due to the
increase in property assessments.
25
-
50.00
100.00
150.00
200.00
250.00
300.00
350.00
400.00
450.00
FY19 FY20 FY21 FY22 FY23 Trend FY24
Forecast
FY25
Forecast
FY26
Forecast
Th
o
u
s
a
n
d
s
Real Estate Tax
The current Personal Property Tax Rate of $1.00 per $100 of assessed value and Vehicle Licensing Fee
(VLF) of $20 per vehicle will remain unchanged in Fiscal Year 2024. Town Residents also pay to
Roanoke County $3.40 per $100 on personal property tax. With the inventory stabilization in new
vehicle availability, the Town anticipates a slight decrease in the value of the used car stock over the
previous year’s unprecedented valuations. For this reason, the Town is forecasting for this tax revenue
source to decrease in the short term despite the assumption of a level tax rate.
-
100.00
200.00
300.00
400.00
500.00
600.00
700.00
FY19 FY20 FY21 FY22 FY23 Trend FY24
Forecast
FY25
Forecast
FY26
Forecast
Th
o
u
s
a
n
d
s
Personal Property Tax and VLF
Sales Tax:
The Town of Vinton receives a share of state sales tax revenue as a percentage of the Town’s
population compared to Roanoke County’s population and then multiplied by the total Roanoke
County tax received. Sales Tax revenue is one of the top five General Fund revenue sources for the
Town of Vinton and currently makes up just shy of 13% of the Town’s total revenue.
Sales Tax revenue has continued to keep pace with the trend from recent years. The large decrease
identified from Fiscal Year 2019 to Fiscal Year 2020 captures a change in the Sales Tax calculation
distributed to the Town of Vinton with the end of the gainsharing agreement and the start of the service
agreement.
26
-
200.00
400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
1,600.00
FY19 FY20 FY21 FY22 FY23 Trend FY24
Forecast
FY25
Forecast
Th
o
u
s
a
n
d
s
State Sales Tax
Meals Tax:
The Prepared Food Tax (Meals Tax) is a top revenue source for Vinton with no proposed change from
its adopted rate of 6.0% for the FY24 Proposed Budget and represents approximately 17% of the
Town’s total revenue.
In August 2019, the Town Council approved a rate increase of 1.0%, as suggested by staff, to provide a
funding source for capital improvement items. During the 2021 Budget Process, Town Council
directed that the additional 1.0% meals tax increase be redirected towards increasing costs associated
with Public Safety, such as the police car lease program and salary adjustments to assist with retention
and recruitment efforts.
-
200.00
400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
1,600.00
1,800.00
2,000.00
FY19 FY20 FY21 FY22 FY23 Trend FY24 Forecast FY25 Forecast
Th
o
u
s
a
n
d
s
Meals Tax
Business License Tax:
Business License Taxes are determined on the anticipated gross receipts of businesses based in and
operating within the Town limits. Rates vary across the five classification categories of Retail,
Business Services, Professional/Financial Services, Wholesale and Contractor. Staff is forecasting
modest growth in the anticipated revenue from this source based on recent trends, which is another
27
sign that the local economy continues to do well. This revenue source currently represents
approximately 8% of the Town’s total revenue.
-
100.00
200.00
300.00
400.00
500.00
600.00
700.00
800.00
900.00
1,000.00
FY19 FY20 FY21 FY22 FY23 Trend FY24 ForecastFY25 Forecast
Th
o
u
s
a
n
d
s
Business License Tax
Pari-mutuel Tax:
After long being vacant, the off-track betting facility formally known as Colonial Downs, reopened as
Rosie’s Gaming Emporium in May of 2019 with 150 Historic Horse Racing Terminals (HHR). During
the onset of the COVID-19 pandemic in March of 2020, the facility was closed to the public for a brief
period and then allowed to reopen with limited capacity, although was still able to outperform revenue
expectations.
In late 2021, Rosie’s opened an extensive expansion to add an additional 18,000 square feet of floor
space, a parking deck, an entertainment stage and an additional 350 HHR terminals for a grand total of
500. This expansion has resulted in a significant increase in attendance and resulted in higher than
anticipated revenue growth over the previous years. The Town has adjusted forecasts and anticipated
this revenue source to be a consistent and stable revenue sector for the Town for the foreseeable future.
Pari-mutuel Tax generates approximately 11% of the Town’s total revenue and the anticipated revenue
stream is forecasted for continued growth as the Town’s revenue is based on a percentage of the pools
for Historic Horse Racing (HHR) terminals and Satellite Horse wagering from across the entire state.
The Town will continue to monitor and revise forecasts accordingly. An overarching goal of the Town
is to utilize this revenue stream for capital projects as much as possible.
28
-
200.00
400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
FY19 FY20 FY21 FY22 FY23 Trend FY24
Forecast
FY25
Forecast
Th
o
u
s
a
n
d
s
Pari-Mutuel Tax
Expenditures:
In Fiscal Year 2023, revenue continued to outperform expectations across most accounts, despite
concerns of supply chain demands, increased fuel prices and as other inflationary economic conditions
persisted.
Utilizing the unanticipated additional revenues received over projected budget, Town Staff presented
numerous recommendations to Council during a planning retreat in March of 2023 to include salary
cost of living adjustment for all employees, additional market-rate salary adjustments with the public
works and police departments to improve recruitment and retention efforts, to prefund known local
grant matches for greenway and transportation projects, substantially increasing allocations for street
paving and to position investment funds in a manner which would create additional operating capacity
within the FY24 Proposed Budget.
As part of the Utility System transfer to the WVWA, Town staff was also able to negotiate two
necessary and significant expenditure reductions within the Refuse Collection and E911
Communication Budgets for services shared by both the Town and Roanoke County. These
expenditure reductions were incorporated within the existing 2019 MOU with Roanoke County to
memorialize the cost sharing initiatives and will again be reviewed in 2025.
Despite the higher than anticipated revenue growth during the closing fiscal year, staff continues to
budget expenditures from a conservative approach to maintain the core government functions of the
respective departments, while also providing maximum flexibility to account for possible unanticipated
slowdowns within the local and national economies. Town policy dictates that the operations budget of
the Town be balanced with operational revenues. That policy goal is met in this budget.
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. The budget
provides for no increase in the number of full-time positions that were not in the previous year’s
adopted budget. The Town is also able to provide a 7% Cost of Living Adjustment (COLA) for all
employees and there was no change to the cost of employee health insurance in the FY24 Proposed
Budget. In prior years, the Town has made strides in increasing staff wages to compare with like
29
positions in our geographical market. After a regional study, it was found that many localities were
sticking with the State’s original proposed COLA goal of 7%. In an effort to preserve the ground made
up in bringing wages to market rates, staff was challenged with matching the COLA increase adopted
by many of our neighboring localities.
Funding is included in the FY24 Proposed Budget to provide the following:
x The Town will continue to encourage employee professional development through training
opportunities and tuition reimbursement for continuing education.
x No changes to health insurance premiums for employees.
x Fully fund the Town’s VRS Employee Contribution.
x 7.0% COLA for all positions.
x Market-rate salary adjustments for public works and police departments.
x Allocate funding necessary to fully fund the Town’s FY24 CIP.
Land-use Development and Regulatory Functions
The Planning and Zoning Department continues to provide general oversight of development activities
to ensure they meet the Town's zoning requirements and land use policies in order to preserve and
enhance the quality of life of Town's residents, increase homeownership, and attract private developers
and businesses to invest in the community.
The Department recently completed a comprehensive update of the zoning and subdivision ordinances
to be more aligned with the changing landscape of land use development and local economic needs and
demands.
Planning and Zoning Department staff are responsible for the regulatory oversight of the Town’s Code
Enforcement activities and administration of the storm-water management program for the Town,
including the Town’s Municipal Separate Storm Sewer System (MS4) permit, annual report, and the
Total Minimum Daily Load (TMDL) Action Plans for sediment and bacteria.
Economic Development & Community Revitalization
The Town continues to focus revitalization efforts to facilitate housing rehabilitation, improve the
community’s walkability, enhance our transportation corridors and encourage the redevelopment of
targeted underutilized commercial properties.
Key areas of focus for the Town’s redevelopment initiatives will continue to emphasize “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.
In the coming year, the Town will see the rehabilitation of the Gish Mill Property into a mixed-use
commercial property that will feature a restaurant, seasonal market and a VRBO-style hospitality
component begin to take shape, will see the opening of Pollard 107 South Restaurant, the expansion of
the Dogwood Restaurant and the construction of a hotel located at the intersection of South Pollard,
Virginia and 1st Street to serve Vinton, East Roanoke County, and Smith Mountain Lake.
The Town will continue to seek funding opportunities from various state and federal agencies to
encourage neighborhood rehabilitation and attract mixed-use and higher density residential
30
development. The Town will also be developing a blight abatement and replacement program in the
coming year designed to acquire derelict homes and either return the properties to green space or
prepare them for redevelopment of new single-family dwellings.
The Town will continue to partner with the Greater Roanoke Transportation Company (GRTC) in the
new year to maintain public transit routes within the Town to key commercial, public services and
residential activity centers, such as Lake Drive Plaza, Washington Avenue and South Pollard Street, as
this service is key to supporting workforce needs of the many emerging recreational, hospitality,
restaurant, and retail businesses located along the route.
The Town has been awarded over $10M in transportation-related grants from the Virginia Department
of Transportation (VDOT) over the next 5 years to enhance walkability by adding signalized
pedestrian crosswalks at key locations to connect our exterior neighborhoods to the blossoming
downtown business district and to develop our sidewalk and expanding greenway connectivity with the
Glade Creek Greenway and by incorporating bike and pedestrian accommodations along Walnut
Avenue from West Lee Avenue to the western town limits.
Through the Town’s CIP, the Town will focus on improving road conditions through an extensive
paving program, continue the replacement of traffic signal equipment, improve sidewalk connectivity,
complete the construction of two signalized crosswalks, remove neighborhood blight, develop a
multigenerational recreation park at the former municipal pool site and continue to replace and update
vehicles and equipment.
Grant Fund:
The Town elected to separate the grant funding and expenditures into a separate fund in the accounting
system due to the volume and dollar value of the grants being awarded to the Town over the past
several years. This fund is considered a multi-year fund and assists with grant tracking to ensure that
the grant funds are being used to the greatest benefit of the Town. For reporting purposes, this will be
a component of the General Governmental Fund.
The most substantial change year over year in the Grant Fund involves the receipt and use of the
ARPA funds from the Federal government. The influx of approximately $8.4 million over the past 2
years represents a significant source of one-time money for capital projects, although a significant
share of these funds was apportioned to the WVWA for extensive water and sewer capital replacement
projects within the greater Vinton service area.
Water and Wastewater Fund:
After careful consideration and the opportune timing of the receipt of ARPA funds, the Water and
Wastewater Fund has been discontinued for the FY24 Proposed Budget due to the decision to sell the
system to the WVWA. Most of the existing debt associated with the Utility System has been
transferred to the WVWA or in some cases where the debt was not transferrable, the WVWA has
agreed by terms of the transfer agreement to make equitable payments on behalf of the Town to service
the associated debt payments.
Capital Fund:
In Fiscal Year 2020, the Town re-opened the Capital Fund for the first time since it was closed at the
onset of the 2008 recession. In FY24, the Manager is recommending an aggressive $1.286 Million for
one-time expenditures that has been primarily funded with a combination of offsets by ARPA funds,
the retained balance from the Utility Fund and future cash payments being received from the sale of
31
the Utility System. Town Council was presented the Capital Improvement Plan worksheet at a Council
Budget Retreat in March of 2023 and again at a budget work session in April of 2023. The Planning
Commission reviewed the plan in May, as required by the Town’s Comprehensive Plan, and made a
recommendation to Town Council to approve the plan as presented as part of the FY24 Proposed
Budget.
Stormwater Fund:
Since FY2016-2017, this fund 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 requirements.
Conclusion
Members of the Town staff will be available to assist and support the Town Council during your
deliberation on this Budget. We will provide any additional information or data you may need on the
objectives and proposals included in this document. Copies of the FY24 Proposed 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.
This Budget would not be possible without the contributions of our Town Council, the Council
Finance Committee, Assistant Town Manager Cody Sexton, Finance Director Andrew Keen,
Executive Assistant Antonia Arias-Magallon, Human Resources/Risk Management Director Donna
Collins, the Town Leadership Team, and supporting staff throughout our organization.
Respectfully,
Richard W. Peters, Jr.
Town Manager
32
The Budget Overview
This budget document, the annual fiscal plan, is created as a means of communicating
to our citizens the activities and goals for the Town in the upcoming fiscal year based on
financial activities and policies included in this document. The budget plan covers a 12-
month period beginning July 1st and ending June 30th, also known as the Town’s fiscal
year. The budget document 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 strategic plan. 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: General Fund, Grant Fund,
Capital Fund and Stormwater Fund.
General Fund: The General Fund budget is component of the Governmental Fund
provides for the administration of the Town and the delivery of goods and services not
required to be accounted for in other funds. The General Fund is primarily used for
delivery of services to the community by Town departments, and is funded by general
property taxes, other local taxes, licenses, permits, fees, and other sources.
Grant Fund: The Grant Fund budget is a sub-fund of the General Fund, but is
accounted for separately for tracking purposes and to ensure that grant funds are being
used to the greatest benefit of the Town. The sub-fund allows for better reporting of
cash flow use and keeps departmental budgets in the General Fund from showing trend
changes due to grant inflation.
Capital Fund: The Capital Fund is a component of the Governmental Fund, specifically
identified as a Capital Projects fund, but is accounted for separately from the General
Fund for tracking purposes and to allow for unspent funds to roll-forward on a
committed basis. The Capital Fund is currently fully funded by a transfer from the
General Fund.
Stormwater Fund: The Stormwater Fund is required to be reported separately.
Although not currently funded by a fee structure, the Town has plans to contract with a
consultant for a recommendation on future fees. The Stormwater Fund is currently fully
funded by a transfer from the General Fund.
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
Document Structure
33
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.
The operating budget process begins with the distribution of Capital Improvement
Request Forms to each Department Head during the fall which is due by the end of the
calendar year so they can be reviewed and scheduled for a presentation to the Planning
Commission. Later in the year, budget forms for personnel and operating budgets are
distributed to departments with a due date of January 31st. Letters to Community
Organizations are mailed in January indicating that their request for funding are due
back to the Town Manager’s Office by February 5th for review. These organizations
may be invited to make a presentation to Town Council at a future Council Meeting.
Department submissions are reviewed and analyzed by the Council Finance Committee
consisting of two members of Council, the Finance Director/Treasurer and the Town
Manager. A process is created at these meetings to balance the revenue and
expenditure requests. 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 in a budget work session. The Town
Manager and Treasurer/Finance Director make a detailed presentation of the proposed
budget to Council. After these presentations, Council holds additional work sessions, if
needed, to discuss the budget and make 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 May or early June, Town Council
approves the Budget through an ordinance. The ordinance places legal restrictions on
expenditures at the departmental level. A department total or budget category can only
be revised by the official action of Town Council, or the Finance Committee for amounts
less than $10,000. The authority of the Town Manager to transfer up to $10,000
budgeted amounts within a department code is provided in the Intradepartmental and
Interdepartmental Transfer Policy, approved by Council. Per this Policy, the Council
Finance Committee is also allowed to approve budget fund transfers between
departments not to exceed $10,000. 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 regular Council Meeting for the actual dollar amount
appropriating the amount to the line item in the budget from the revenue source.
The Budget Process
34
Once Council has approved a resolution for a budget amendment, the Town Clerk
provides a copy of the signed resolution 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,
expenditures, and general ledger. Separate funds established by the Town include:
1. General Fund
2. Grant Fund
3. Capital Fund
4. Stormwater Fund
The Town’s budgets are adopted on a basis consistent with Generally Accepted
Accounting Principles (GAAP) applicable to governments. All funds are budgeted using
a modified accrual basis of accounting with revenues being recorded when the funds
are received and expenditures recorded when the goods or services are received and
the liabilities incurred. The Governmental Fund (which includes the General Fund, Grant
Fund, and Capital Fund) Audited Financial Statements are prepared on a modified
accrual basis of accounting, which is the same as the budget method. The Stormwater
Fund Audited Financial Statements are prepared on a full accrual basis of accounting,
which is different from the budget method. Town Council has historically preferred to
budget Enterprise Funds on the same basis as the Governmental Funds, which allows
for a more visual picture of the cash flows and cash needs of the Stormwater Fund on
an annual basis.
The Town defines a balanced budget as all revenues meeting all expenditures. For
clarification, this can be accomplished with use of Fund Balance in the revenue budget
section.
Monthly Financial Reports are prepared for Departments, Administration and Council
providing them with 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.
The Town Manager may transfer up to $10,000 in budget funding within a department
code based on the resolution passed by the Town Council. Any budget transfers
between departments up to $10,000 may be authorized by the Town Finance
Committee, composed of two Council Members. Any additional appropriation of revenue
or expenditure transfer greater than $10,000 must be taken before the Town Council for
approval. In addition, per Virginia State Code, any budget amendment that exceeds 1%
of the adopted budget may not be accomplished without first advertising and conducting
a public hearing.
Budgetary Accounting
35
The Town of Vinton has Council approved Financial Policies for General Fund
Reserves, Grants, Investments, and Intradepartmental and Interdepartmental Transfers.
The Town is required to follow Virginia State Code guidelines for debt issuance. A
summary of the Town policies is included below:
Debt Policy: Per Article VII. Of the Constitution of Virginia, no city or town shall issue
any bonds or other interest-bearing obligations which, including existing indebtedness,
shall at any time exceed ten per centum of the assessed valuation of the real estate in
the city or town subject to taxation, as shown by the last preceding assessment for
taxes.
General Fund Unassigned Fund Balance Policy: The Town shall strive to maintain a
General Fund Unassigned Fund Balance not to fall below two months of budgeted
General Fund Revenues, the policy floor, and the Town will target to maintain an
Unassigned Fund Balance equal to four months of budgeted General Fund Revenues,
the policy target. The policy approved by Council sets the floor and target to address
economic uncertainty, an emergency reserve, and working capital needs. The Town
Treasurer is authorized to use the unassigned fund balance during the year for cash
flow needs.
Grant Policies and Procedures: The grant policy is to ensure proper oversight of all
funds appropriated to the Town, to minimize the Town’s risk of non-compliance with
grant requirements, and to ensure proper administration and accounting of all grants.
Intradepartmental and Interdepartmental Transfer Policy: The Town Manager may
move up to $10,000 within a department account by signature or between department
accounts with approval of the Finance Committee. All transfers appropriated new
revenue budget or moving more than $10,000 must be taken to Council for final
approval.
Purchasing Policy & Procedures: This policy is adopted to guide the Town of Vinton
in obtaining high quality goods and services at reasonable cost, in conducting all
procurement procedures in a fair and impartial manner with avoidance of any
impropriety or appearance of impropriety. The Town of Vinton provides an equal
competitive opportunity to all vendors by promoting competitive bidding and/or
negotiation, while establishing and maintaining trust, confidence, and cooperation with
all vendors. The statutes governing the procurement of goods and services by
government entities is contained in the Virginia Public Procurement Act (VPPA).
Statement of Investment Policy: The policy governs overall administration and
management of funds held in the Town’s investment portfolio. The portfolio shall be
managed in line with the following hierarchy of objectives; the preservation of principal,
maintenance of liquidity, and maximize return. The average maturity of the operating
fund portfolio will not exceed one (1) year. Reserve funds and other funds with longer-
term investment horizons may 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.
Financial Policies
36
FY24 Budget Calendar
January 23, 2023 Operating Budget Submissions sent to Departments
January 23, 2023 Payroll Budget Information sent to Departments
January 31, 2023 Mail Letters to Community Organizations
March 1, 2023 Distribute CIP Request Forms sent to Departments
March 15, 2023 Operating Budget Submissions due from Departments
March 15, 2023 Payroll Budget Information due from Departments
March 15, 2023 CIP Request Forms returned to Finance Department
March 24, 2023 Budget Discussion at Council Retreat
April 4, 2023 Public Hearing and Adoption of Tax Rates
May 2, 2023 Council Briefing
May 8, 2023 Manager’s Proposed Budget to Finance Committee
May 16, 2023 Public Hearing on Budget
May 23, 2023 CIP Presentation to Planning Commission
June 6, 2023 FY24 Budget Adoption
37
General Fund Grant Fund
1100. Town Council 1001. AY20 DMV Overtime Grant
1200. Town Manager's Office 1002. AY21 DMV Overtime Grant
1203. Human Resources/Risk Mgmt 1020. BVP Vest Grant
1207. Legal Services 1026. AY20 BVP Vest Grant
1214. Treasurer/Finance Department 1030. Fire Programs Grant
1221. Public Works Administration 1040. VDOT TA Gladecreek PHII
3101. Police Department 1050. VML Risk Management Grant
3102. Communication Services 1055. Arbor Day Grant
3205. Fire/EMS Building 1070. Walnut Ave Bike Ped 5th West
3501. Police/Animal Control 1080. EPA Brownfields Grant
4101. Highway Maintenance 1095. Walnut Ave Bike Ped Lee to 1st
4105. Snow & Ice Removal 1100. CARES Act
4108. Traffic Signs & Street Lights 1150. ARPA Funding
4203. Refuse Collection 1175. Cares Act Utility
4206. Recycling 1180. ARPA SLFRF Utility
4304. Building & Grounds 1210. AY21 DHR Gish Mill Grant
4305. Health Department 1220. AY21 IRF Econ Dev Grant
7101. Special Programs 1230. AY21 DCJS Body Worn Camera
7103. War Memorial 1240. AY21 Glake Creek Grnwy PH2B
7104. Veteran's Monument 1250. AY22 SLAF Woodland Place
7105. Swimming Pool 1300. Farmer's Market SNAP/EBT
7107. Senior Program
7108. Town Museum Capital Fund
8101. Planning & Zoning 1214. Treasurer/Finance Department
8150. Economic Development 3101. Police Department
8160. Public Transportation 4101. Highway Maintenance
8170. Vinton Business Center 4108. Traffic Signs & Street Lights
8180. Performance Agreements 4304. Building & Grounds
8190. Retiree Insurance 7108. Town Museum
8800. Debt Retirement 8101. Planning & Zoning
8900. Contingency 8150. Economic Development
9950. Transfers to Other Funds
Stormwater Fund
6200. Administration
6202. Street & Road Cleaning
6205. Stormwater Operations
8800. Debt Retirement
Annual Operating Budget
Functional Units
38
General Fund Grant Fund Capital Fund Stormwater Fund Total
Revenues
General Property Taxes 986,514$ -$ -$ -$ 986,514$
Other Local Taxes 4,884,743$ --- 4,884,743
Permits and Fees 4,937$ --- 4,937
Fines & Forfeitures 56,096$ --- 56,096
Use of Money 35,891$ --- 35,891
Use of Property 49,579$ --- 49,579
Charges for Services 14,481$ --- 14,481
Charges for War Memorial 125,000$ --- 125,000
Miscellaneous Revenue 2,945,932$ --- 2,945,932
Recovered Cost 183,063$ --- 183,063
Non-Categorical Aid 413,672$ --- 413,672
State Sales Tax 1,350,000$ --- 1,350,000
Categorical Aid 1,483,055$ --- 1,483,055
Operating Revenues --- - -
Grant Revenue -4,000 - - 4,000
Transfer In --1,286,000 409,153 1,695,153
Total Revenue 12,532,963$ 4,000$ 1,286,000$ 409,153$ 14,232,116$
Expenditures
Personnel 5,851,494$ -$ -$ 287,553$ 6,139,047$
Operating 2,663,067$ - -121,600 2,784,667
Capital 1,154,099$ 4,000 1,286,000 - 2,444,099
Debt 1,180,150$ --- 1,180,150
Transfers 1,684,153$ --- 1,684,153
Contingency ---- -
Total Expenditures 12,532,963$ 4,000$ 1,286,000$ 409,153$ 14,232,116$
Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$
Unaudited Est. Fund Balance - FY24 8,699,131 -4,756,435 334,049 13,789,615
Est. Beginning Unassigned Fund Balance 8,699,131$ -$ 4,756,435$ 334,049$ 13,789,615$
Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$
Est. Ending Unassigned Fund Balance* 8,699,131$ -$ 4,756,435$ 334,049$ 13,789,615$
Estimated Fund Balance/Annual Budget 69.41% 0.00% 369.86% 81.64%
Fund Balance as # of Months 8.33 -44.38 9.80
TOWN OF VINTON
REVENUE AND EXPENDITURE SUMMARY
FY2023-2024 ADOPTED BUDGET
*The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant matches & capital
spending.
39
GENERAL FUND, CAPITAL FUND & STORMWATER FUND
FY2022 Actual FY2023 Projected FY2024 Adopted
Revenues
General Property Taxes 999,106$ 1,019,888$ 986,515$
Other Local Taxes 4,795,103 5,049,515 5,034,743$
Permits and Fees 5,430 5,000 4,936$
Fines & Forfeitures 61,990 53,914 56,096$
Use of Money 8,871 25,266 46,891$
Use of Property 150,661 85,698 49,578$
Charges for Services 14,755 9,220 14,481$
Charges for War Memorial 116,541 150,850 125,000$
Miscellaneous Revenue 422,450 1,422,928 2,795,932$
Recovered Cost 235,213 282,860 183,063$
Non-Categorical Aid 421,968 423,143 413,672$
State Sales Tax 1,324,050 1,453,975 1,350,000$
Categorical Aid 1,287,446 1,311,112 1,483,055$
Operating Revenues - - -
Grant Revenue - - -
Transfer In 1,553,102 3,289,996.00 1,684,153
Total Revenue 11,396,686$ 14,583,365$ 14,228,116$
Expenditures
Personnel & Operating 8,242,787$ 10,246,695$ 12,532,963$
Stormwater Fund 2,855 - -
Capital Fund 716,968 2,669,000 1,286,000
Total Expenditures 8,962,611$ 12,915,695$ 13,818,963$
Increase/(Decrease) in Fund Balance 2,434,075$ 1,667,670$ 409,153$
Est. Beginning Unassigned Fund Balance 2,397,254$ 4,831,329$ 6,498,999$
Increase/(Decrease) in Fund Balance 2,434,075$ 1,667,670$ 409,153$
Remove Res. Fund Balance (Inc.)/Dec.-$ -$ -$
Est. Ending Unassigned Fund Balance 4,831,329$ 6,498,999$ 6,908,152$
Estimated Fund Balance/Annual Budget 42.39%44.56%48.55%
TOWN OF VINTON
CONSOLIDATED SUMMARY
40
FY2022 Actual FY2023 Projected FY2024 Adopted
Revenues
General Property Taxes 999,106$ 1,019,888$ 986,515$
Other Local Taxes 4,795,103 5,049,515 5,034,743$
Permits and Fees 5,430 5,000 4,936$
Fines & Forfeitures 61,990 53,914 56,096$
Use of Money 8,871 25,266 46,891$
Use of Property 150,661 85,698 49,578$
Charges for Services 14,755 9,220 14,481$
Charges for War Memorial 116,541 150,850 125,000$
Miscellaneous Revenue 422,450 1,422,928 2,795,932$
Recovered Cost 235,213 282,860 183,063$
Non-Categorical Aid 421,968 423,143 413,672$
State Sales Tax 1,324,050 1,453,975 1,350,000$
Categorical Aid 1,287,446 1,311,112 1,483,055$
Operating Revenues 4,728,336 - -
Grant Revenue 1,004,484 4,208,017 4,000
Transfer In 1,553,102 3,289,996 1,684,153
Total Revenue 17,129,506$ 18,791,382$ 14,232,116$
Expenditures
Personnel 5,693,953$ 5,752,611$ 6,139,047$
Operating 3,954,145 2,654,039 2,784,667
Capital 1,828,400 7,576,389 2,444,099
Debt 1,739,155 1,171,674 1,180,150
Transfers 964,328 589,996 1,684,153
Depreciations - - -
Contingency - - -
Total Expenditures 14,179,981$ 17,744,709$ 14,232,116$
Increase/(Decrease) in Fund Balance 2,949,525$ 1,046,673$ 0$
TOWN OF VINTON
MULTI-YEAR CONSOLIDATED SUMMARY
ALL FUNDS
41
Actual Actual Projected Projected Projected Projected Projected
FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 FY2027
Revenues
General Property Taxes 784,516 999,106 1,019,888 986,515 1,038,662 1,076,309 1,112,644
Other Local Taxes 4,010,202 4,795,103 5,049,515 5,034,743 5,105,394 5,297,558 5,480,751
Permits and Fees 5,490 5,430 5,000 4,936 4,704 4,746 4,673
Fines & Forfeitures 52,305 61,990 53,914 56,096 53,874 48,811 48,686
Use of Money 21,792 8,871 25,266 46,891 35,532 35,177 34,825
Use of Property 138,899 150,661 85,698 49,578 54,716 57,891 58,381
Charges for Services 15,933 14,755 9,220 14,481 17,056 19,567 21,773
Charges for War Memorial 32,354 116,541 150,850 125,000 108,820 108,038 107,575
Miscellaneous Revenue 420,472 422,450 1,422,928 2,795,932 2,269,380 1,703,066 1,104,359
Recovered Cost 98,269 235,213 282,860 183,063 184,794 186,542 188,307
Non-Categorical Aid 421,891 421,968 423,143 413,672 413,672 413,672 413,672
State Sales Tax 1,229,836 1,324,050 1,453,975 1,350,000 1,403,613 1,446,750 1,486,118
Categorical Aid 1,263,699 1,287,446 1,311,112 1,483,055 1,512,716 1,542,970 1,573,829
Transfer In - - 2,500,000 - - - -
Total Revenues 8,495,659 9,843,584 13,793,369 12,543,962 12,202,932 11,941,096 11,635,592
Expenditures
Personnel & Operating 8,696,148 8,242,787 10,246,695 12,532,963 12,783,622 13,039,295 13,300,081
Capital Fund 729,799 716,968 2,669,000 1,286,000 2,165,000 1,840,000 1,500,000
Total Expenditures 9,425,947 8,959,755 12,915,695 13,818,963 14,948,622 14,879,295 14,800,081
Surplus/(Deficit)(930,288) 883,829 877,674 (1,275,001) (2,745,690) (2,938,199) (3,164,488)
Surplus/(deficit) as % of
Operating Budget -9.87%9.86%6.80%-9.23%-18.37% -19.75% -21.38%
Est. Beg. Fund Balance 4,831,329 5,715,158 9,300,865 8,025,865 5,280,175 2,341,976
Increase/(Decrease)883,829 877,674 (1,275,001) (2,745,690) (2,938,199) (3,164,488)
Est. End. Fund Balance*4,831,329 5,715,158 6,592,831 8,025,865 5,280,175 2,341,976 (822,513)
Fund Balance/Rev. Budget 56.87%58.06%47.80%63.98%43.27%19.61%-7.07%
Fund Balance as # of Months 6.82 6.97 5.74 7.68 5.19 2.35 (0.85)
Town of Vinton Five Year Forecast Model Assumptions:
Revenue forecast assumptions are based on linear trend data that do not account for any increased economic development.
Expenditure assumptions are also based on linear trend data on fund level versus individual line item estimates, resulting in a greater variance allowance.
The large increase in fund balance in FY24 is due to the influx of ARPA funds through Revenue Replacement.
TOWN OF VINTON
FIVE YEAR FORECAST DATA
GENERAL FUND & CAPITAL FUND
LONG-RANGE FINANCIAL PLANNING
*The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant
matches & capital spending. This shows fund balance for both General Fund & Capital Fund.
42
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
Corporation Taxes are all due by May 31st.
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), Pari-Mutuel Tax (Due
Weekly) and Cigarette Tax (Due when Stamps Purchased). For
FY2021 only, Skill Games Tax is included in this category.
Permits & Fees Permits from Planning & Zoning (due upon beginning of project).
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, and
Senior Program Reimbursement.
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 refuse collection, debt reimbursement on the Fire-
EMS Building, and veteran monument contribution.
Recovered Cost Recoveries and rebates, and police contractual services.
Non-Categorical Aid
Funding from the State, Federal, or other sources that can be spent
by Town for a non-project specific purpose. Assistance for Motor
Vehicles Carriers, HB 599 Police Assistance Funds, and Personal
Property Tax Relief from the State.
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 Chapter 191 of the 1966 Virginia General Assembly.
Categorical Aid
Funding from the State or Federal Level that can only be spent for a
narrowly defined purpose. Example would be the Highway
Maintenance Funds which are paid each year based on a mile
calculation.
Revenue Funding Description
43
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
General Property Taxes 999,106 969,707 986,514 986,514 16,807 1.73%
Other Local Taxes 4,795,103 4,557,369 5,034,743 4,884,743 327,374 7.18%
Permits & Fees 5,430 4,963 4,937 4,937 (26) -0.52%
Fines & Forfeitures 61,990 54,254 56,096 56,096 1,842 3.40%
Use of Money 8,871 26,824 35,891 35,891 9,067 33.80%
Use of Property 150,661 70,496 49,579 49,579 (20,917) -29.67%
Charges for Services 14,755 13,135 14,481 14,481 1,346 10.25%
Charges for War Memorial 116,541 92,059 125,000 125,000 32,941 35.78%
Miscellaneous Revenue 422,450 1,418,236 2,795,932 2,945,932 1,527,696 107.72%
Recovered Cost 235,213 183,063 183,063 183,063 - 0.00%
Non-Categorical Aid 421,968 423,144 413,672 413,672 (9,472) -2.24%
State Sales Tax 1,324,050 1,122,334 1,350,000 1,350,000 227,666 20.29%
Categorical Aid 1,287,446 1,311,112 1,483,055 1,483,055 171,943 13.11%
Use of Fund Balance - --- - 0.00%
Total Revenues 9,843,584 10,246,696 12,532,963 12,532,963 2,286,267 22.31%
General Fund Summary of Revenues
*Changes in Public Safety relate to reducing the costs of the Fire & EMS Department with transfer of service to the County per new Memorandum of Understanding
signed with Roanoke County.
Comparison by Function
FY 23-24 Revenue Budget
General Property Taxes
Other Local Taxes
Permits & Fees
Fines & Forfeitures
Use of Money
Use of Property
Charges for Services
Charges for War Memorial
Miscellaneous Revenue
Recovered Cost
Non-Categorical Aid
State Sales Tax
Categorical Aid
Use of Fund Balance
44
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
CURRENT TAXES - REAL ESTATE 200.1101.001 326,191.32 333,824.64 373,021.32 383,890.00 388,101.00 388,101.00 388,101.00
CURRENT REAL ESTATE TAXES 326,191.32 333,824.64 373,021.32 383,890.00 388,101.00 388,101.00 388,101.00
DELINQUENT TAXES - R.ESTATE 200.1102.002 4,044.26 6,069.03 2,957.66 5,003.00 4,160.00 4,160.00 4,160.00
PUBLIC SERVICE CORP.200.1102.005 13,229.62 14,546.28 15,176.55 10,802.00 15,632.00 15,632.00 15,632.00
REAL ESTATE - PENALTIES 200.1102.006 3,626.74 4,150.62 4,066.15 4,105.00 4,269.00 4,269.00 4,269.00
REAL ESTATE - INTEREST 200.1102.007 742.10 1,492.57 656.38 1,177.00 1,512.00 1,512.00 1,512.00
DEL. RE TAX & PUB. SVC. CORP.21,642.72 26,258.50 22,856.74 21,087.00 25,573.00 25,573.00 25,573.00
CURRENT PERSONAL PROP. TAXES 200.1103.001 345,888.03 349,281.47 562,591.54 516,353.00 525,000.00 525,000.00 525,000.00
DELINQUENT TAXES-PERS. PROP. 200.1103.002 25,493.84 22,373.58 22,236.28 24,124.00 24,375.00 24,375.00 24,375.00
PERSONAL PROP. - PENALTIES 200.1103.006 10,611.56 12,502.85 11,642.14 12,599.00 12,424.00 12,424.00 12,424.00
PERSONAL PROP. - INTEREST 200.1103.007 12,739.70 11,521.45 6,757.83 11,654.00 11,041.00 11,041.00 11,041.00
PERSONAL PROPERTY TAXES 394,733.13 395,679.35 603,227.79 564,730.00 572,840.00 572,840.00 572,840.00
COMMUNICATIONS SALES/USE TAX 200.1202.001 683,658.96 661,006.15 650,856.60 637,230.00 607,523.00 607,523.00 607,523.00
E-911 TELEPHONE TAX 200.1202.002 .00 .00 .00 .00 .00 .00 .00
MOBILE TELEPHONE TAX 200.1202.003 .00 .00 .00 .00 .00 .00 .00
COMMUNICATIONS SALES/USE TAX 683,658.96 661,006.15 650,856.60 637,230.00 607,523.00 607,523.00 607,523.00
CONTRACTING 200.1203.001 31,768.84 33,456.74 60,397.26 43,267.00 49,168.00 49,168.00 49,168.00
RETAIL SALES 200.1203.002 297,201.25 313,467.09 338,139.99 315,004.00 337,148.00 337,148.00 337,148.00
PROFESSIONAL 200.1203.003 138,380.44 119,228.37 135,217.44 132,730.00 132,350.00 132,350.00 132,350.00
REPAIRS, PERSONAL & BUS. SER 200.1203.004 156,971.11 194,873.07 209,958.99 215,141.00 244,781.00 244,781.00 244,781.00
WHOLESALE 200.1203.005 2,329.91 2,373.46 1,500.97 437.00 548.00 548.00 548.00
MISCELLANEOUS 200.1203.006 12,237.27 9,443.08 39,931.55 12,875.00 22,275.00 22,275.00 22,275.00
TAX ON PUBLIC UTILITIES 200.1203.007 33,227.84 32,884.52 46,570.49 31,966.00 125,000.00 125,000.00 125,000.00
BUSINESS LICENSE TAXES 672,116.66 705,726.33 831,716.69 751,420.00 911,270.00 911,270.00 911,270.00
FRANCHISE TAX - R. GAS CO.200.1204.001 4,832.86 4,983.76 500.00 5,317.00 1,701.00 1,701.00 1,701.00
RIGHTS-OF-WAY USE FEE 200.1204.005 21,373.20 18,442.10 22,279.65 16,803.00 15,366.00 15,366.00 15,366.00
FRANCHISE LICENSE TAXES 26,206.06 23,425.86 22,779.65 22,120.00 17,067.00 17,067.00 17,067.00
VEHICLE DECALS 200.1205.001 .00 -40.00 .00 .00 .00 .00 .00
VEHICLE LICENSE FEE 200.1205.002 184,717.19 164,233.06 168,879.46 172,729.00 173,851.00 173,851.00 173,851.00
MOTOR VEHICLE LICENSES 184,717.19 164,193.06 168,879.46 172,729.00 173,851.00 173,851.00 173,851.00
BANK STOCK TAXES 200.1206.001 182,081.00 226,925.00 276,548.00 232,294.00 300,000.00 300,000.00 300,000.00
BANK STOCK TAXES 182,081.00 226,925.00 276,548.00 232,294.00 300,000.00 300,000.00 300,000.00
PARI-MUTUEL TAX 200.1207.001 462,607.18 643,785.57 1,023,594.91 1,000,000.00 1,150,000.00 1,150,000.00 1,100,000.00
PARI-MUTUEL TAX 462,607.18 643,785.57 1,023,594.91 1,000,000.00 1,150,000.00 1,150,000.00 1,100,000.00
SKILL GAMES TAX 200.1208.001 .00 17,568.00 2,016.00 .00 .00 .00 .00
SKILL GAMES TAX .00 17,568.00 2,016.00 .00 .00 .00 .00
ADMISSIONS TAX 200.1209.001 2,586.73 2,425.06 3,903.42 2,248.00 4,586.00 4,586.00 4,586.00
ADMISSIONS TAX 2,586.73 2,425.06 3,903.42 2,248.00 4,586.00 4,586.00 4,586.00
TRANSIENT OCCUPANCY TAX 200.1210.001 2,465.75 1,205.05 770.14 1,912.00 2,514.00 2,514.00 2,514.00
TRANSIENT OCCUPANCY TAX 2,465.75 1,205.05 770.14 1,912.00 2,514.00 2,514.00 2,514.00
PREPARED FOOD TAX 200.1211.001 1,289,456.84 1,417,812.52 1,668,087.34 1,585,641.00 1,725,000.00 1,725,000.00 1,625,000.00
PREPARED FOOD TAX 1,289,456.84 1,417,812.52 1,668,087.34 1,585,641.00 1,725,000.00 1,725,000.00 1,625,000.00
CIGARETTE TAX 200.1212.001 175,687.26 145,993.37 145,950.88 151,775.00 142,932.00 142,932.00 142,932.00
CIGARETTE TAX 175,687.26 145,993.37 145,950.88 151,775.00 142,932.00 142,932.00 142,932.00
ANIMAL LICENSES 200.1301.001 .00 .00 .00 .00 .00 .00 .00
ANIMAL LICENSES .00 .00 .00 .00 .00 .00 .00
45
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SITE PLAN & SUBDIVISION FEE 200.1303.004 1,320.00 525.00 720.00 960.00 634.00 634.00 634.00
SIGN PERMITS 200.1303.005 1,215.00 1,040.00 715.00 904.00 495.00 495.00 495.00
ZONING PERMITS 200.1303.007 2,025.00 2,600.00 2,960.00 2,457.00 2,857.00 2,857.00 2,857.00
MISCELLANEOUS FEES 200.1303.009 31.50 1,325.00 1,035.00 642.00 951.00 951.00 951.00
PERMITS & OTHER LICENSES 4,591.50 5,490.00 5,430.00 4,963.00 4,937.00 4,937.00 4,937.00
COURT FINES & FORFEITURES 200.1401.001 52,450.91 50,775.22 61,278.74 53,314.00 55,596.00 55,596.00 55,596.00
PARKING FINES 200.1401.002 2,035.00 1,530.00 710.91 940.00 500.00 500.00 500.00
FALSE ALARM FINES 200.1401.003 .00 .00 .00 .00 .00 .00 .00
LITTERING CIVIL PENALTY 200.1401.004 .00 .00 .00 .00 .00 .00 .00
FINES & FORFEITURES 54,485.91 52,305.22 61,989.65 54,254.00 56,096.00 56,096.00 56,096.00
INTEREST FROM INVESTMENTS 200.1501.001 41,090.99 20,608.93 6,680.45 24,366.00 35,000.00 35,000.00 35,000.00
INTEREST FROM CDBG REV LOAN 200.1501.002 1,315.43 1,183.11 2,190.65 2,458.00 891.00 891.00 891.00
INTEREST INCOME FROM BONDS 200.1501.004 3.06 .00 .00 .00 .00 .00 .00
REVENUE FROM USE OF MONEY 42,409.48 21,792.04 8,871.10 26,824.00 35,891.00 35,891.00 35,891.00
RENTAL OF TOWN PROPERTY 200.1502.001 117,245.98 117,795.66 119,321.31 48,547.00 11,040.00 11,040.00 11,040.00
RENTAL OF EQUIPMENT 200.1502.002 .00 .00 .00 .00 .00 .00 .00
RENTAL OF SENIOR CENTER 200.1502.003 12,962.00 14,442.00 27,211.50 16,260.00 33,512.00 33,512.00 33,512.00
DOH BLDG UTILITY PAYMENT 200.1502.004 8,092.43 6,661.72 4,128.41 5,689.00 5,027.00 5,027.00 5,027.00
SALES OF MATERIAL & SUPPLIES 200.1502.006 .00 .00 .00 .00 .00 .00 .00
SALE OF EQUIPMENT 200.1502.008 .00 .00 .00 .00 .00 .00 .00
SALE/EASEMENT-REAL ESTATE 200.1502.009 .00 .00 .00 .00 .00 .00 .00
REVENUE FROM USE OF PROPERTY 138,300.41 138,899.38 150,661.22 70,496.00 49,579.00 49,579.00 49,579.00
SIDEWALKS, CURB & GUTTER 200.1607.002 .00 4,133.00 .00 .00 .00 .00 .00
MAINT/HWYS/BRIDGES .00 4,133.00 .00 .00 .00 .00 .00
ADD'L REFUSE CART FEE 200.1608.001 9,385.00 11,430.00 14,579.66 13,030.00 14,481.00 14,481.00 14,481.00
WASTE DUMPING & DISPOSAL CHG 200.1608.002 195.00 270.00 175.00 105.00 .00 .00 .00
SANIT & WASTE REMOVAL 9,580.00 11,700.00 14,754.66 13,135.00 14,481.00 14,481.00 14,481.00
SPECIAL PROGRAMS INCOME 200.1613.001 1.00 100.00 .00 .00 .00 .00 .00
SWIMMING POOL ADMISSIONS 200.1613.002 .00 .00 .00 .00 .00 .00 .00
POOL MISCELLANEOUS 200.1613.003 .00 .00 .00 .00 .00 .00 .00
SWIMMING POOL CONCESSIONS 200.1613.005 .00 .00 .00 .00 .00 .00 .00
MEMORIAL HALL INCOME 200.1613.006 .00 .00 .00 .00 .00 .00 .00
SWIMMING POOL- SWIM CLASS 200.1613.007 .00 .00 .00 .00 .00 .00 .00
SENIOR PROGRAM INCOME 200.1613.008 .00 .00 .00 .00 .00 .00 .00
OTHER SR. CITIZEN RE-IMB.200.1613.009 .00 .00 .00 .00 .00 .00 .00
FEE FOR TRANSPORT 200.1613.010 .00 .00 .00 .00 .00 .00 .00
WM - REV FROM OTHER DEPT 200.1613.011 .00 .00 .00 .00 .00 .00 .00
WM ITEM RESALE 200.1613.016 .00 .00 .00 .00 .00 .00 .00
CHARGES FOR SERVICES 1.00 100.00 .00 .00 .00 .00 .00
WM HALL INCOME 200.1614.001 84,745.00 31,024.00 110,251.29 92,059.00 125,000.00 125,000.00 125,000.00
WM TAXABLE SALES 200.1614.002 .00 .00 .00 .00 .00 .00 .00
WM CONTRACTED RESALE ITEMS 200.1614.003 .00 .00 .00 .00 .00 .00 .00
WM - REV FROM OTHER DEPTS 200.1614.004 .00 1,330.00 6,290.00 .00 .00 .00 .00
WM - RECOVERED CONTRACT PMTS 200.1614.005 .00 .00 .00 .00 .00 .00 .00
CHARGES FOR SERVICES - WM 84,745.00 32,354.00 116,541.29 92,059.00 125,000.00 125,000.00 125,000.00
MISCELLANEOUS INCOME 200.1899.001 15,606.20 11,788.99 11,073.39 .00 .00 .00 .00
DONATIONS FIRE DEPT.-COUNTY 200.1899.003 .00 .00 .00 .00 .00 .00 .00
FIRE HYDRANTS - RKE CNTY 200.1899.004 .00 .00 .00 .00 .00 .00 .00
MISC. INCOME FROM OTHER GOVT 200.1899.005 .00 .00 .00 .00 1,500,000.00 1,500,000.00 1,500,000.00
R. CNTY. REFUSE COLLECTION 200.1899.006 110,000.00 110,000.00 110,000.00 250,000.00 225,000.00 225,000.00 225,000.00
VFAC CONTRIBUTION-EMS REHAB 200.1899.007 .00 .00 .00 .00 .00 .00 .00
RE-APPROPRIATED FUND BALANCE 200.1899.008 .00 .00 .00 .00 .00 .00 .00
ROANOKE COUNTY: GAIN SHARING 200.1899.009 134,485.68 .00 .00 .00 .00 .00 .00
RVRA-HOST COMMUNITY FEE 200.1899.010 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
WAR MEMORIAL DONATIONS 200.1899.015 .00 .00 .00 .00 .00 .00 .00
POLICE DEPT DONATIONS 200.1899.016 2,610.00 4,314.00 2,614.00 .00 .00 .00 .00
GIFTS AND DONATIONS 200.1899.018 200.00 .00 .00 .00 .00 .00 .00
VIN BUS CENTER REV SHAR ROCO 200.1899.021 .00 122,158.77 129,926.69 130,290.00 .00 .00 150,000.00
BOND PROCEEDS 200.1899.024 .00 321,000.00 .00 .00 .00 .00 .00
ROCO-CONTR VIN BUSINESS CTR 200.1899.025 .00 .00 .00 .00 .00 .00 .00
ROCO-CONTR VETERAN MONUMENT 200.1899.026 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
DONATIONS FOR VETERANS MONUM 200.1899.027 500.00 500.00 525.00 .00 .00 .00 .00
ROCO-CONTR DEBT PMT FIRE 200.1899.028 163,694.90 163,990.44 160,611.04 161,144.00 161,411.00 161,411.00 161,411.00
46
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
ROCO ECON DEV REIMBURSEMENT 200.1899.029 .00 .00 .00 70,000.00 70,000.00 70,000.00 70,000.00
DUPLICATE REAL ESTATE FEES 200.1899.030 235.00 220.00 200.00 146.00 31,111.00 31,111.00 31,111.00
CDBG GRANT LOAN APP FEE 200.1899.032 .00 .00 .00 .00 .00 .00 .00
WVWA DEBT REIMBURSEMENT 200.1899.033 .00 .00 .00 799,156.00 800,910.00 800,910.00 800,910.00
MISCELLANEOUS INCOME 434,831.78 741,472.20 422,450.12 1,418,236.00 2,795,932.00 2,795,932.00 2,945,932.00
RECOVERIES AND REBATES 200.1901.001 16,562.59 77,133.42 215,457.20 173,063.00 173,063.00 173,063.00 173,063.00
RECOVERED POLICE CONTRACTUAL 200.1901.004 18,108.00 21,136.00 19,756.00 10,000.00 10,000.00 10,000.00 10,000.00
RECOVERED EMS CONTRACTUAL 200.1901.005 .00 .00 .00 .00 .00 .00 .00
RECOVERED COSTS 34,670.59 98,269.42 235,213.20 183,063.00 183,063.00 183,063.00 183,063.00
A.B.C. PROFITS 200.2201.001 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES CARRIERS TAX 200.2201.003 17,141.15 8,149.09 8,277.19 9,472.00 .00 .00 .00
POLICE ASSISTANCE (HB 599)200.2201.009 210,576.00 210,576.00 210,595.00 210,576.00 210,576.00 210,576.00 210,576.00
PERSONAL PROP TAX FROM STATE 200.2201.010 203,095.72 203,095.72 203,095.72 203,096.00 203,096.00 203,096.00 203,096.00
MISC. NON-CATEGORICAL AID 200.2201.020 .00 70.00 .00 .00 .00 .00 .00
NON-CATEGORICAL AID 430,812.87 421,890.81 421,967.91 423,144.00 413,672.00 413,672.00 413,672.00
STATE SALES TAXES 200.2402.001 1,181,933.05 1,229,835.97 1,324,050.44 1,122,334.00 1,350,000.00 1,350,000.00 1,350,000.00
STATE SALES TAXES 1,181,933.05 1,229,835.97 1,324,050.44 1,122,334.00 1,350,000.00 1,350,000.00 1,350,000.00
HIGHWAY MAINTENANCE 200.2404.006 1,234,097.48 1,263,699.28 1,285,404.00 1,311,112.00 1,483,055.00 1,483,055.00 1,483,055.00
DEPT OF FIRE PROGRAMS 200.2404.010 .00 .00 .00 .00 .00 .00 .00
MISC. CATEGORICAL AID 200.2404.020 1,427.68 2,058.83 1,595.11 .00 .00 .00 .00
ATF - RECOVERIES 200.2404.021 346,037.20 .00 .00 .00 .00 .00 .00
DCJS RECOVERIES 200.2404.023 20,738.24 22,359.02 446.60 .00 .00 .00 .00
VDOT REV SHARING GLADECRK 200.2404.057 .00 .00 .00 .00 .00 .00 .00
RSTP WALNUT AVE IMP 200.2404.783 .00 .00 .00 .00 .00 .00 .00
OTHER CATEGORICAL AID 1,602,300.60 1,288,117.13 1,287,445.71 1,311,112.00 1,483,055.00 1,483,055.00 1,483,055.00
TRANSFERS FROM 200.4105.001 .00 7,860.40 .00 .00 .00 .00 .00
TRANSFERS FROM .00 7,860.40 .00 .00 .00 .00 .00
TOTAL GENERAL FUND 8,442,812.99 8,820,048.03 9,843,584.24 10,246,696.00 12,532,963.00 12,532,963.00 12,532,963.00
47
48
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
General Administration 671,053 1,587,851 1,545,776 1,545,776 (42,075) -2.65%
Public Safety 2,794,804 2,911,491 3,044,080 3,044,080 132,589 4.55%
Public Works 1,647,177 2,611,432 3,515,614 3,539,621 928,189 35.54%
Special Programs 515,788 591,313 641,098 641,098 49,785 8.42%
Community Development 482,650 623,419 763,260 788,260 164,841 26.44%
Debt Retirement 675,895 1,171,674 1,180,150 1,180,150 8,476 0.72%
Performance Agreements 104,468 154,720 104,825 104,825 (49,895) -32.25%
Retiree Insurance 4,800 4,800 5,000 5,000 200 100.00%
Travel & PTO Payout - - - - - 100.00%
Contingency - - - - - 0.00%
Transfers 1,345,938 589,996 1,724,430 1,684,153 1,094,157 185.45%
Total 8,242,573 10,246,696 12,524,233 12,532,963 2,277,537 22.23%
General Fund Summary of Expenditures
Comparison by Function
*Changes in Public Safety relate to reducing the costs of the Fire & EMS Department with transfer of service to the County per new Memorandum of
Understanding signed with Roanoke County.
FY 23-24 Expenditure Budget
General Administration
Public Safety
Public Works
Special Programs
Community Development
Debt Retirement
Performance Agreements
Retiree Insurance
Travel & PTO Payout
Contingency
Transfers
49
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Town Council 118,548 150,014 155,714 155,714 5,700 3.80%
Town Manager 132,683 539,518 458,641 458,641 (80,877) -14.99%
Human Resources 76,435 170,114 221,781 221,781 51,667 30.37%
Legal Services 55,377 58,517 58,517 58,517 - 0.00%
Treasurer/Finance Department 288,011 669,688 651,123 651,123 (18,565) -2.77%
Total Administration 671,053 1,587,851 1,545,776 1,545,776 (42,075) -2.65%
Police Department 2,330,200 2,756,226 2,888,815 2,888,815 132,589 4.81%
Communication Services 385,025 150,000 150,000 150,000 - 0.00%
Fire & EMS 2,443 2,385 2,385 2,385 - 0.00%
Animal & Pest Control 77,136 2,880 2,880 2,880 - 0.00%
Total Public Safety 2,794,804 2,911,491 3,044,080 3,044,080 132,589 4.55%
Public Works Administration 194,503 461,395 498,207 498,207 36,812 7.98%
Mnt-Hwy St & Bridges 574,635 1,164,274 1,880,722 1,895,999 731,725 62.85%
Snow & Ice Removal 35,484 23,983 23,983 23,983 - 0.00%
Traffic Signs & Street Lights 64,395 89,875 81,800 81,800 (8,075) -8.98%
Refuse Collection 507,818 558,940 576,716 576,716 17,776 3.18%
Recycling 110,034 74,898 84,317 84,317 9,419 12.58%
Building & Grounds 150,478 213,547 360,039 360,039 146,492 68.60%
Health Department 9,830 24,520 9,830 18,560 (5,960) -24.31%
Total Public Works 1,647,177 2,611,432 3,515,614 3,539,621 928,189 35.54%
Special Programs 160,880 225,225 242,012 242,012 16,787 7.45%
War Memorial Interdepartment 6,290 - - - - 0.00%
War Memorial 239,298 313,188 376,824 376,824 63,636 20.32%
Vinton Veteran's Monument 336 5,000 5,000 5,000 - 0.00%
Swimming Pool/Parks 3,139 2,965 2,965 2,965 - 0.00%
Senior Program 88,535 30,708 - - (30,708) -100.00%
Town Museum 17,310 14,227 14,297 14,297 70 0.49%
Total Special Programs 515,788 591,313 641,098 641,098 49,785 8.42%
Planning & Zoning 366,603 460,403 461,984 486,984 26,581 5.77%
Economic Development 25,742 35,666 198,511 198,511 162,845 456.58%
Public Transportation 84,956 120,000 100,000 100,000 (20,000) -16.67%
Vinton Business Center 5,349 7,350 2,765 2,765 (4,585) -62.38%
Total Community Dev 482,650 623,419 763,260 788,260 164,841 26.44%
Debt Retirement 675,895 1,171,674 1,180,150 1,180,150 8,476 0.72%
Performance Agreements 104,468 154,720 104,825 104,825 (49,895) -32.25%
Retiree Insurance 4,800 4,800 5,000 5,000 200 100.00%
Travel/PTO Payout - - - - - 100.00%
Transfer to Other Funds 1,345,938 589,996 1,724,430 1,684,153 1,094,157 185.45%
Total Other Expenses 2,131,102 1,921,190 3,014,405 2,974,128 1,052,938 54.81%
Total 8,242,573 10,246,696 12,524,233 12,532,963 2,277,537 22.23%
General Fund Summary of Expenditures
Department Breakdown
50
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 32,784 48,507 49,020 49,020 513 1.06%
Operating 79,006 99,507 105,194 105,194 5,687 5.72%
Capital 6,758 2,000 1,500 1,500 (500) -25.00%
Total 118,548 150,014 155,714 155,714 5,700 3.80%
Authorized Positions
Town Council Members 5.00 5.00 5.00 5.00
Total Positions 5.00 5.00 5.00 5.00
General Fund Expenditure Budget
Town Council
Account Code: 200.1100
Town Council
Personnel Operating Capital
51
Contribution Listing
Proposed Budget
Fiscal Year 2023-2024
Council
Budget Organization Adopted
Account FY 23-24
Community Contributions
200.1100.571 Vinton Dogwood Festival 2,000.00
200.1100.571 Vinton Dogwood Festival (Queens/Mayor's Luncheon) 500.00
200.1100.571 Christmas Parade Awards 100.00
200.1100.571 Roanoke Regional Small Business Development Center 4,500.00
200.1100.571 WBHS After Prom 250.00
200.1100.571 Boys & Girls Clubs of Southwest Virginia 7,500.00
200.1100.571 Vinton Area Chamber of Commerce 9,500.00
200.1100.571 Vinton Volunteer First Aid Crew 5,000.00
Total 29,350.00
Council
Budget Organization Adopted
Account FY 23-24
Joint Local Government Services
200.1100.600 AEP Steering Committee 886.20
200.1100.600 Greenway Program 3,805.98
200.1100.600 Roanoke Valley CATV - Channel 3 24,077.00
200.1100.600 Roanoke Valley-Alleghany Regional Commission 8,128.00
200.1100.600 Roanoke Valley TPO 1,219.00
200.1100.600 RVARC-Roanoke River Blueway Project 433.00
200.1100.600 Roanoke Regional Partnership 16,603.00
200.1100.600 RVARC - Tree Canopy Grant 564.13
200.1100.600 Western Virginia Regional Industrial Facility Authority 1,478.09
Total 57,194.40
Grand Total of Organizational Funding 86,544.40
At the discretion of Council, Town Staff contact the organizations who have submitted requests regarding
their interest in presenting at a Council meeting. Organizations listed under "Community Contributions"
receive money at the discretion of Council. The Mayor, members of Council, and Town Staff communicate
regularly with representatives of these organization throughout the year regarding performance and
continued funding. Organizations listed under "Joint Local Government Services" receive funding through a
contractual agreement or Memorandum of Understanding with the Town.
52
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.1100.101 29,126.00 29,049.53 27,679.55 45,025.00 45,502.00 45,502.00 45,502.00
SALARIES & WAGES - OVERTIM 200.1100.102 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1100.105 2.18 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.1100.201 2,227.51 2,223.57 2,118.84 3,445.00 3,481.00 3,481.00 3,481.00
INSURANCE - VRS 200.1100.203 .00 .00 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.1100.209 .00 201.73 2,967.92 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1100.211 .00 18.50 17.42 37.00 37.00 37.00 37.00
CONTRACTUAL SERVICES 200.1100.302 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.1100.304 443.19 595.98 .00 500.00 750.00 750.00 750.00
ADVERTISING 200.1100.307 3,375.00 4,268.27 4,230.00 2,500.00 2,500.00 2,500.00 2,500.00
CODIFICATION/ORDINANCES 200.1100.311 5,471.74 2,280.03 3,417.03 4,000.00 4,000.00 4,000.00 4,000.00
TELEPHONE 200.1100.521 .00 .00 .00 .00 .00 .00 .00
POSTAGE 200.1100.522 158.13 65.85 56.46 400.00 400.00 400.00 400.00
LIABILITY INSURANCE 200.1100.538 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1100.541 619.51 206.38 174.45 250.00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.1100.560 1,852.77 .00 .00 2,000.00 2,000.00 2,000.00 2,000.00
COMMUNITY CONTRIBUTIONS 200.1100.571 18,650.00 5,850.00 12,400.00 24,650.00 29,350.00 29,350.00 29,350.00
WAR MEMORIAL EVENTS 200.1100.574 .00 .00 .00 1,000.00 1,000.00 1,000.00 1,000.00
DUES & SUBSCRIPTIONS 200.1100.581 6,394.00 6,411.00 6,692.00 6,800.00 7,000.00 7,000.00 7,000.00
MISCELLANEOUS 200.1100.585 -4,176.60 357.88 254.88 500.00 500.00 500.00 500.00
MEETING EXPENSES 200.1100.589 2,477.51 151.54 329.96 500.00 500.00 500.00 500.00
EMPLOYEE APPRECIATION GIFT 200.1100.591 .00 .00 .00 .00 .00 .00 .00
SPECIAL AWARDS 200.1100.592 .00 .00 .00 .00 .00 .00 .00
COMMITTEES APPRECIATION DI 200.1100.593 .00 .00 .00 .00 .00 .00 .00
JOINT LOCAL GOVT. SERVICES 200.1100.600 51,034.08 50,292.63 51,451.50 51,406.96 57,194.40 57,194.40 57,194.40
BOARD OF ELECTIONS 200.1100.605 .00 3,540.72 .00 5,000.00 .00 .00 .00
PURCHASE OF LAND 200.1100.708 .00 .00 3,977.50 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.1100.709 .00 1,251.00 2,780.35 2,000.00 1,500.00 1,500.00 1,500.00
SPECIAL PROJECTS 200.1100.722 .00 21,860.37 .00 .00 .00 .00 .00
TOWN COUNCIL 117,655.02 128,624.98 118,547.86 150,013.96 155,714.40 155,714.40 155,714.40
53
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 117,447 509,826 421,049 421,049 (88,777) -17.41%
Operating 14,215 29,692 37,592 37,592 7,900 26.61%
Capital 1,020 - - - - -
Total 132,683 539,518 458,641 458,641 (80,877) -14.99%
Authorized Positions
Capital Projects Manager 1.00
Econ. Dev. Specialist 1.00
Town Clerk/Exec. Asst.1.00 1.00 1.00 1.00
Assistant Town Manager 1.00 1.00 1.00 1.00
Town Manager 1.00 1.00 1.00 1.00
Total Positions 3.00 5.00 3.00 3.00
*Note: The Capital Projects Manager is reimbursed by ARPA funds from the Grant Fund in FY22-23
General Fund Expenditure Budget
Town Manager's Office
Account Code: 200.1200
Town Manager's Office
Personnel Operating Capital
54
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.1200.101 78,203.17 78,484.91 88,157.39 388,527.00 325,499.00 325,499.00 325,499.00
SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1200.105 .00 1,319.64 .00 .00 .00 .00 .00
SS/MEDICARE 200.1200.201 6,081.39 6,297.14 6,728.78 29,883.00 25,062.00 25,062.00 25,062.00
RETIREMENT CONTRIBUTION- V 200.1200.202 9,090.48 9,411.29 10,270.20 40,802.00 34,695.00 34,695.00 34,695.00
INSURANCE - VRS 200.1200.203 1,017.84 1,012.17 1,104.45 5,016.00 4,266.00 4,266.00 4,266.00
NATIONWIDE 200.1200.204 120.71 1,034.54 1,678.53 5,680.00 5,560.00 5,560.00 5,560.00
MEDICAL INSURANCE 200.1200.205 7,512.00 7,546.80 8,514.97 39,504.00 25,704.00 25,704.00 25,704.00
CAR ALLOWANCE 200.1200.206 6,035.71 7,504.47 515.18 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1200.211 479.07 240.44 477.93 414.00 263.00 263.00 263.00
LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1200.302 119.88 278.68 414.76 500.00 1,000.00 1,000.00 1,000.00
MAINTENANCE & REPAIRS EQUI 200.1200.304 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE SERVICE CONTRA 200.1200.305 587.00 981.30 481.24 700.00 700.00 700.00 700.00
PRINTING & BINDING 200.1200.306 181.42 260.67 441.27 450.00 400.00 400.00 400.00
TELEPHONE 200.1200.521 1,115.28 1,073.03 1,582.98 3,600.00 3,600.00 3,600.00 3,600.00
MOTOR VECHICLE INSURANCE 200.1200.535 .00 .00 .00 .00 .00 .00 .00
SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1200.541 966.93 1,512.41 2,191.51 1,500.00 1,000.00 1,000.00 1,000.00
GAS, OIL,GREASE & ANTIFREE 200.1200.548 .00 .00 .00 .00 1,000.00 1,000.00 1,000.00
TRAVEL (MILEAGE/FARE)200.1200.560 871.13 .00 2,310.28 10,500.00 15,000.00 15,000.00 15,000.00
DUES & SUBSCRIPTIONS 200.1200.581 1,328.55 2,214.29 2,731.15 3,000.00 3,000.00 3,000.00 3,000.00
MISCELLANEOUS 200.1200.585 .00 .00 .00 .00 .00 .00 .00
MEETING EXPENSES 200.1200.589 228.96 117.83 1,008.58 550.00 3,000.00 3,000.00 3,000.00
FURNITURE & FIXTURES 200.1200.702 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.1200.709 79.99 1,225.68 1,020.41 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.1200.801 2,424.51 2,844.32 3,052.89 8,892.00 8,892.00 8,892.00 8,892.00
TOWN MANAGER'S OFFICE 116,444.02 123,359.61 132,682.50 539,518.00 458,641.00 458,641.00 458,641.00
55
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 32,544 126,429 158,911 158,911 32,482 25.69%
Operating 43,206 41,535 62,520 62,520 20,985 50.52%
Capital 685 2,150 350 350 (1,800) -83.72%
Total 76,435 170,114 221,781 221,781 51,667 30.37%
Authorized Positions
HR Director/Risk Manager 1.00 1.00 1.00 1.00
Total Positions 1.00 1.00 1.00 1.00
General Fund Expenditure Budget
Human Resources/Risk Management
Account Code: 200.1203
Human Resources/Risk Management
Personnel Operating Capital
56
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.1203.101 25,737.04 26,903.16 23,397.35 93,350.00 97,745.00 97,745.00 97,745.00
SALARIES & WAGES - PART-TI 200.1203.103 .00 .00 .00 .00 25,000.00 25,000.00 25,000.00
SEPARATION PAY 200.1203.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.1203.201 1,796.94 1,912.26 1,708.95 7,142.00 9,390.00 9,390.00 9,390.00
RETIREMENT CONTRIBUTION- V 200.1203.202 2,932.23 3,305.42 2,944.05 9,958.00 10,655.00 10,655.00 10,655.00
INSURANCE - VRS 200.1203.203 336.72 355.90 316.60 1,225.00 1,310.00 1,310.00 1,310.00
NATIONWIDE 200.1203.204 42.25 42.13 32.68 120.00 120.00 120.00 120.00
MEDICAL INSURANCE 200.1203.205 4,179.00 4,426.80 4,007.85 13,800.00 13,800.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.1203.207 125.89 140.59 118.78 759.00 812.00 812.00 812.00
WORKERS' COMPENSATION INS 200.1203.211 22.09 18.50 17.42 75.00 79.00 79.00 79.00
ACA EXCISE TAX 200.1203.215 .00 .00 .00 .00 .00 .00 .00
LEGAL SERVICES 200.1203.301 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1203.302 13,959.45 8,535.12 12,997.81 10,000.00 12,000.00 12,000.00 12,000.00
MAINTENANCE & REPAIRS EQUI 200.1203.304 .00 .00 .00 .00 1,000.00 1,000.00 1,000.00
PRINTING & BINDING 200.1203.306 25.90 477.69 384.05 465.00 400.00 400.00 400.00
ADVERTISING 200.1203.307 318.35 15,547.76 6,989.82 10,000.00 15,000.00 15,000.00 15,000.00
SPECIAL TRAINING 200.1203.356 6,472.46 412.04 8,069.19 7,500.00 7,500.00 7,500.00 7,500.00
TELEPHONE 200.1203.521 579.55 773.26 1,110.65 775.00 775.00 775.00 775.00
POSTAGE 200.1203.522 50.10 14.18 5.48 100.00 100.00 100.00 100.00
RISK MANAGEMENT 200.1203.534 3,872.13 3,779.86 7,079.33 4,000.00 5,000.00 5,000.00 5,000.00
OFFICE SUPPLIES 200.1203.541 327.14 1,030.38 999.72 1,000.00 1,000.00 1,000.00 1,000.00
TRAVEL & TRAINING 200.1203.560 .00 .00 1,135.17 1,150.00 2,000.00 2,000.00 2,000.00
TUITION REIMBURSEMENT 200.1203.561 .00 1,444.90 .00 1,445.00 1,445.00 1,445.00 1,445.00
DUES & SUBSCRIPTIONS 200.1203.581 858.62 488.99 1,784.27 1,000.00 1,500.00 1,500.00 1,500.00
MISCELLANEOUS 200.1203.585 .00 1,891.90 -3,751.90 5,000.00 5,000.00 5,000.00 5,000.00
MEETING EXPENSES 200.1203.589 155.65 574.76 1,478.68 600.00 800.00 800.00 800.00
SPECIAL EVENTS AWARD 200.1203.592 3,287.28 250.00 4,924.09 3,500.00 9,000.00 9,000.00 9,000.00
OFFICE EQUIPMENT 200.1203.707 511.95 1,602.60 145.60 1,600.00 350.00 350.00 350.00
REPLACEMENT OF EQUIPMENT 200.1203.709 41.99 481.21 539.00 550.00 .00 .00 .00
HUMAN RESOURCES 65,632.73 74,409.41 76,434.64 175,114.00 221,781.00 221,781.00 221,781.00
57
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 55,377 58,517 58,517 58,517 - 0.00%
Capital - - - - - 0.00%
Total 55,377 58,517 58,517 58,517 - 0.00%
General Fund Expenditure Budget
Legal Services
Account Code: 200.1207
Legal Services
Personnel Operating Capital
58
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
CONTRACTUAL SERVICES 200.1207.302 39,879.83 38,666.01 41,859.50 45,000.00 45,000.00 45,000.00 45,000.00
COMMONWEALTH'S ATTORNEY FE 200.1207.303 11,586.00 12,558.00 13,517.00 13,517.00 13,517.00 13,517.00 13,517.00
LEGAL SERVICES 51,465.83 51,224.01 55,376.50 58,517.00 58,517.00 58,517.00 58,517.00
59
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 170,122 516,243 493,984 493,984 (22,259) -4.31%
Operating 117,243 148,445 152,639 152,639 4,194 2.83%
Capital 646 5,000 4,500 4,500 (500) -10.00%
Total 288,011 669,688 651,123 651,123 (18,565) -2.77%
Authorized Positions
Accounting Technician 2.00 1.00 1.00 1.00
Financial Analyst 1.00 1.00 1.00 1.00
Senior Financial Analyst 1.00 1.00 1.00 1.00
Asst. Finance Director 1.00 1.00 1.00 1.00
Treasurer/Fin. Director 1.00 1.00 1.00 1.00
Total Positions 6.00 5.00 5.00 5.00
General Fund Expenditure Budget
Treasurer's Office/Finance Department
Account Code: 200.1214
Treasurer's Office/Finance Department
Personnel Operating Capital
60
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.1214.101 99,750.16 104,660.68 109,969.33 326,394.00 337,958.00 337,958.00 337,958.00
SALARIES & WAGES - OVERTIM 200.1214.102 .00 13.45 44.62 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.1214.103 4,435.11 6,449.80 10,663.64 44,763.00 32,900.00 32,900.00 32,900.00
SEPARATION PAY 200.1214.105 .00 .00 6,277.66 .00 .00 .00 .00
SS/MEDICARE 200.1214.201 7,806.26 8,372.02 9,170.09 28,394.00 28,371.00 28,371.00 28,371.00
RETIREMENT CONTRIBUTION- V 200.1214.202 11,460.58 12,706.30 13,406.08 34,487.00 36,838.00 36,838.00 36,838.00
INSURANCE - VRS 200.1214.203 1,296.54 1,367.21 1,445.70 4,240.00 4,529.00 4,529.00 4,529.00
NATIONWIDE 200.1214.204 235.26 234.26 155.55 600.00 600.00 600.00 600.00
MEDICAL INSURANCE 200.1214.205 18,319.00 18,763.86 18,513.70 54,192.00 50,184.00 50,184.00 50,184.00
DISABILITY INS - HYBRID EM 200.1214.207 342.10 384.48 405.87 2,034.00 2,307.00 2,307.00 2,307.00
UNEMPLOYMENT INSURANCE 200.1214.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1214.211 90.35 70.28 69.69 297.00 297.00 297.00 297.00
CONTRACTUAL SERVICES 200.1214.302 1,144.02 3,700.00 3,514.00 5,500.00 2,500.00 2,500.00 2,500.00
INDEPENDENT AUDITORS 200.1214.303 23,775.00 29,073.00 49,708.15 52,489.00 52,489.00 52,489.00 52,489.00
MAINTENANCE & REPAIRS EQUI 200.1214.304 18.00 .00 .00 900.00 500.00 500.00 500.00
MAINTENANCE SERVICE CONTRA 200.1214.305 24,937.80 26,422.00 27,690.41 54,205.00 65,000.00 65,000.00 65,000.00
PRINTING & BINDING 200.1214.306 3,026.78 2,233.39 4,443.37 3,000.00 3,000.00 3,000.00 3,000.00
TELEPHONE 200.1214.521 2,487.05 2,775.11 3,077.23 1,900.00 1,900.00 1,900.00 1,900.00
POSTAGE 200.1214.522 12,622.59 14,350.42 13,572.90 12,000.00 10,000.00 10,000.00 10,000.00
OFFICE SUPPLIES 200.1214.541 2,235.91 2,719.10 2,794.12 3,000.00 5,000.00 5,000.00 5,000.00
MERCHANDISE FOR RESALE 200.1214.552 4,396.20 4,299.40 3,332.20 3,500.00 1,000.00 1,000.00 1,000.00
TRAVEL & TRAINING 200.1214.560 1,006.30 731.00 2,366.81 1,500.00 6,000.00 6,000.00 6,000.00
DUES & SUBSCRIPTIONS 200.1214.581 1,401.50 1,470.87 1,349.65 1,500.00 1,500.00 1,500.00 1,500.00
MISCELLANEOUS 200.1214.585 2,331.89 3,682.14 416.16 500.00 500.00 500.00 500.00
STATE SALES TAX 200.1214.587 .00 .00 .00 .00 .00 .00 .00
OFFICE EQUIPMENT 200.1214.707 .00 5,221.00 .00 3,500.00 3,000.00 3,000.00 3,000.00
OTHER EQUIPMENT 200.1214.716 597.38 3,797.29 645.87 1,500.00 1,500.00 1,500.00 1,500.00
LEASE/RENT OF EQUIPMENT 200.1214.801 1,917.51 2,315.82 2,429.39 2,451.00 2,250.00 2,250.00 2,250.00
BANK SERVICE CHARGES 200.1214.903 1,284.08 2,804.33 2,071.45 5,000.00 500.00 500.00 500.00
CREDIT CARD FEES 200.1214.904 808.44 207.20 477.39 1,000.00 500.00 500.00 500.00
TREASURER/FINANCE DEPARTMENT 227,725.81 258,824.41 288,011.03 648,846.00 651,123.00 651,123.00 651,123.00
61
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 108,571 338,391 364,507 364,507 26,116 7.72%
Operating 82,447 118,504 129,200 129,200 10,696 9.03%
Capital 3,485 4,500 4,500 4,500 - 0.00%
Total 194,503 461,395 498,207 498,207 36,812 7.98%
Authorized Positions
Mechanic 1.00 1.00 1.00
Chief Mechanic 1.00 1.00 1.00
Administrative Assistant 1.00 - - -
Administrative Manager 1.00 1.00 1.00 1.00
Assistant PW Director 1.00 - - -
PW Director 1.00 1.00 1.00 1.00
Total Positions 4.00 4.00 4.00 4.00
General Fund Expenditure Budget
Public Works Administration
Account Code: 200.1221
Public Works Administration
Personnel Operating Capital
62
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.1221.101 32,743.14 29,306.49 52,151.17 236,604.00 264,924.00 264,924.00 264,924.00
SALARIES & WAGES - OVERTIM 200.1221.102 71.92 8.79 14,194.30 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.1221.103 .00 254.58 7,035.46 .00 .00 .00 .00
SEPARATION PAY 200.1221.105 510.55 3,236.44 .00 .00 .00 .00 .00
SS/MEDICARE 200.1221.201 2,260.71 2,318.86 5,274.87 20,017.00 22,317.00 22,317.00 22,317.00
RETIREMENT CONTRIBUTION- V 200.1221.202 3,626.02 3,575.33 7,222.96 25,766.00 28,877.00 28,877.00 28,877.00
INSURANCE - VRS 200.1221.203 493.59 385.10 776.77 3,168.00 3,550.00 3,550.00 3,550.00
NATIONWIDE 200.1221.204 63.56 43.39 84.25 480.00 480.00 480.00 480.00
MEDICAL INSURANCE 200.1221.205 8,230.35 7,239.05 11,740.91 48,960.00 40,392.00 40,392.00 40,392.00
DISABILITY INS - HYBRID EM 200.1221.207 23.52 36.97 43.43 738.00 889.00 889.00 889.00
UNEMPLOYMENT INSURANCE 200.1221.209 .00 .00 9,810.11 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1221.211 295.30 232.04 236.97 2,658.00 3,078.00 3,078.00 3,078.00
CONTRACTUAL SERVICES 200.1221.302 3,897.35 5,422.40 10,785.50 25,000.00 35,000.00 35,000.00 35,000.00
MAINTENANCE & REPAIRS EQUI 200.1221.304 1,696.27 1,107.34 1,004.42 8,000.00 4,000.00 4,000.00 4,000.00
MAINTENANCE SERVICE CONTRA 200.1221.305 1,500.00 1,541.10 1,500.00 1,500.00 1,500.00 1,500.00 1,500.00
UNIFORMS/WEARING APPAREL 200.1221.310 922.32 733.48 818.61 1,500.00 2,000.00 2,000.00 2,000.00
MAINTENANCE & REPAIR BLDG.200.1221.350 8,782.01 8,987.93 12,986.33 10,000.00 8,000.00 8,000.00 8,000.00
SPECIAL TRAINING 200.1221.356 667.00 303.00 75.00 1,000.00 1,000.00 1,000.00 1,000.00
PROFESSIONAL & TECHNICAL P 200.1221.357 -286.18 108.52 172.17 500.00 500.00 500.00 500.00
ELECTRICAL SERVICES 200.1221.510 9,544.14 9,374.39 10,141.75 10,000.00 10,000.00 10,000.00 10,000.00
HEATING SERVICES 200.1221.512 3,921.51 5,042.34 5,677.79 500.00 5,000.00 5,000.00 5,000.00
WATER AND SEWER SERVICE 200.1221.513 616.99 749.69 1,031.20 650.00 650.00 650.00 650.00
TELEPHONE 200.1221.521 6,016.82 7,751.85 5,688.85 5,500.00 5,500.00 5,500.00 5,500.00
POSTAGE 200.1221.522 219.69 218.30 184.18 300.00 300.00 300.00 300.00
PROPERTY INSURANCE 200.1221.532 395.00 372.00 408.00 413.00 1,000.00 1,000.00 1,000.00
MOTOR VECHICLE INSURANCE 200.1221.535 352.00 336.00 352.00 336.00 350.00 350.00 350.00
LIABILITY INSURANCE 200.1221.538 833.00 816.00 884.00 816.00 2,000.00 2,000.00 2,000.00
OFFICE SUPPLIES 200.1221.541 1,029.50 1,708.33 770.29 1,800.00 2,000.00 2,000.00 2,000.00
GAS, OIL,GREASE & ANTIFREE 200.1221.548 762.66 1,593.84 1,342.73 1,200.00 6,000.00 6,000.00 6,000.00
OIL, ANTIFREEZE, AND FLUID 200.1221.549 118.91 81.72 180.20 800.00 500.00 500.00 500.00
MATERIALS & SUPPLIES 200.1221.553 6,838.23 7,550.98 9,310.18 15,000.00 12,000.00 12,000.00 12,000.00
SMALL TOOLS 200.1221.554 604.70 1,641.22 2,335.42 2,500.00 2,000.00 2,000.00 2,000.00
JANITORIAL/INVENTORY SUPPL 200.1221.555 1,109.62 866.12 1,068.09 2,000.00 1,500.00 1,500.00 1,500.00
C D L PROGRAM 200.1221.580 .00 .00 187.00 600.00 1,000.00 1,000.00 1,000.00
MISCELLANEOUS EXPENSE 200.1221.585 .00 .00 295.62 300.00 300.00 300.00 300.00
MEETING EXPENSES 200.1221.589 113.34 .00 77.00 500.00 300.00 300.00 300.00
EMPLOYEE APPRECIATION 200.1221.591 210.79 218.54 150.22 1,500.00 1,800.00 1,800.00 1,800.00
REPLACEMENT OF EQUIPMENT 200.1221.709 .00 952.98 1,614.32 1,500.00 1,500.00 1,500.00 1,500.00
OTHER EQUIPMENT 200.1221.716 .00 1,980.73 1,870.54 3,000.00 3,000.00 3,000.00 3,000.00
HVAC - PUBLIC WORKS GARAGE 200.1221.725 .00 .00 .00 .00 .00 .00 .00
LEASE/RENTAL OF EQUIPMENT 200.1221.801 6,114.08 9,530.46 10,353.92 18,289.00 15,000.00 15,000.00 15,000.00
LEASE OF STORAGE FACILITY 200.1221.803 3,999.96 3,999.96 4,666.68 10,000.00 10,000.00 10,000.00 10,000.00
PUBLIC WORKS ADMINISTRATION 108,298.37 119,626.26 194,503.21 463,395.00 498,207.00 498,207.00 498,207.00
63
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 1,828,240 2,273,002 2,383,855 2,383,855 110,853 4.88%
Operating 404,207 456,452 477,188 477,188 20,736 4.54%
Capital 97,753 26,772 27,772 27,772 1,000 3.74%
Total 2,330,200 2,756,226 2,888,815 2,888,815 132,589 4.81%
Authorized Positions
Records Manager 1.00 1.00 1.00 1.00
Administrative Manager 1.00 1.00 1.00 1.00
Police Officer 10.00 9.00 10.00 10.00
Community Service Officer 1.00 1.00 1.00 1.00
Corporal 4.00 5.00 5.00 5.00
Detective 2.00 - - -
Sergeant 5.00 5.00 5.00 5.00
Lieutenant 1.00 2.00 2.00 2.00
Deputy Chief 1.00 1.00 1.00 1.00
Police Chief 1.00 1.00 1.00 1.00
Total Positions 27.00 26.00 27.00 27.00
ARPA Funded Position 1.00 1.00 - -
Revised Total Positions 28.00 27.00 27.00 27.00
General Fund Expenditure Budget
Police Department
Account Code: 200.3101
Police Department
Personnel Operating Capital
64
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.3101.101 1,183,148.80 776,379.88 1,202,869.02 1,533,354.00 1,614,907.00 1,614,907.00 1,614,907.00
SALARIES & WAGES - OVERTIM 200.3101.102 67,055.15 35,138.93 75,016.89 56,277.00 56,935.00 56,935.00 56,935.00
SALARIES & WAGES - PART-TI 200.3101.103 549.11 440.08 .00 3,604.00 3,797.00 3,797.00 3,797.00
WAGES - CONTRACT SERVICES 200.3101.104 11,163.34 14,543.16 21,049.08 10,000.00 10,000.00 10,000.00 10,000.00
SEPARATION PAY 200.3101.105 5,154.88 7,005.59 18,433.71 .00 .00 .00 .00
DMV OVERTIME GRANT EXP 200.3101.106 .00 .00 .00 .00 .00 .00 .00
HOLIDAY PAY 200.3101.107 .00 .00 .00 .00 10,600.91 10,600.91 10,600.91
SS/MEDICARE 200.3101.201 92,840.66 57,001.31 86,352.31 122,648.00 128,952.00 128,952.00 128,952.00
RETIREMENT CONTRIBUTION- V 200.3101.202 127,742.56 92,569.64 139,697.38 166,817.00 175,807.00 175,807.00 175,807.00
INSURANCE - VRS 200.3101.203 14,318.66 9,349.40 15,024.25 20,508.00 21,613.00 21,613.00 21,613.00
NATIONWIDE 200.3101.204 2,563.40 1,528.60 1,847.80 3,120.00 3,120.00 3,120.00 3,120.00
MEDICAL INSURANCE 200.3101.205 222,319.02 165,066.66 242,375.98 289,656.00 294,000.00 294,000.00 294,000.00
DISABILITY INS - HYBRID EM 200.3101.207 357.83 234.27 250.45 377.00 403.00 403.00 403.00
UNEMPLOYMENT INSURANCE 200.3101.209 .00 .00 2,564.75 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3101.211 31,972.94 23,136.73 22,757.97 62,259.00 63,720.00 63,720.00 63,720.00
CONTRACTUAL SERVICES 200.3101.302 .00 420.00 .00 5,318.00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3101.304 37,147.66 76,357.15 23,080.54 35,000.00 35,000.00 35,000.00 35,000.00
MAINTENANCE SERVICE CONTRA 200.3101.305 29,262.65 33,890.18 29,963.23 34,421.00 35,000.00 35,000.00 35,000.00
PRINTING & BINDING 200.3101.306 2,957.53 2,678.19 2,505.43 5,000.00 4,000.00 4,000.00 4,000.00
UNIFORMS/WEARING APPAREL 200.3101.310 10,581.82 13,454.80 14,671.17 15,000.00 15,000.00 15,000.00 15,000.00
IMAGING PROCESSING 200.3101.312 89.91 .00 .00 .00 .00 .00 .00
POLICE DONATION USED 200.3101.316 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL POLICE SERVICE 200.3101.319 23,755.25 19,276.51 26,206.96 25,600.00 35,000.00 35,000.00 35,000.00
TELEPHONE 200.3101.521 17,147.57 18,095.86 18,232.89 18,900.00 18,900.00 18,900.00 18,900.00
POSTAGE 200.3101.522 1,106.90 546.16 732.35 700.00 700.00 700.00 700.00
PROPERTY INSURANCE 200.3101.532 1,381.00 1,308.00 1,432.00 1,444.00 2,000.00 2,000.00 2,000.00
MOTOR VECHICLE INSURANCE 200.3101.535 12,341.00 11,828.00 12,364.00 12,493.00 20,000.00 20,000.00 20,000.00
SMALL INSURANCE CLAIMS 200.3101.537 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3101.538 2,914.00 2,852.00 3,088.00 3,088.00 7,000.00 7,000.00 7,000.00
LOD - INS COVERAGE 200.3101.539 18,276.98 17,864.00 19,008.00 19,008.00 19,008.00 19,008.00 19,008.00
OFFICE SUPPLIES 200.3101.541 2,916.75 3,050.60 2,827.90 5,000.00 4,000.00 4,000.00 4,000.00
GAS, OIL,GREASE & ANTIFREE 200.3101.548 37,965.21 33,777.32 54,007.67 51,000.00 51,000.00 51,000.00 51,000.00
MATERIALS & SUPPLIES 200.3101.553 5,698.59 73,835.83 8,301.79 7,000.00 5,000.00 5,000.00 5,000.00
FIREARMS AND AMMO 200.3101.554 4,596.66 4,664.40 9,697.87 13,000.00 18,000.00 18,000.00 18,000.00
ASSET FORFEITURE PROC - AT 200.3101.558 .00 .00 .00 .00 .00 .00 .00
ASSET FORFEITURE PROC - DC 200.3101.559 2,380.00 .00 .00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.3101.560 12,337.14 1,483.69 13,822.48 18,000.00 25,000.00 25,000.00 25,000.00
DUES & SUBSCRIPTIONS 200.3101.581 1,902.60 1,517.29 1,889.50 2,000.00 2,000.00 2,000.00 2,000.00
MISCELLANEOUS 200.3101.585 1,402.19 2,116.94 9,276.57 4,000.00 3,000.00 3,000.00 3,000.00
MEETING EXPENSES 200.3101.589 456.39 630.30 1,819.89 1,750.00 1,500.00 1,500.00 1,500.00
EMPLOYEE APPRECIATION 200.3101.591 532.89 983.37 1,348.04 650.00 1,000.00 1,000.00 1,000.00
COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3101.709 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3101.716 3,879.80 25,201.08 23,598.58 26,772.00 26,772.00 26,772.00 26,772.00
SPECIAL PROJECTS 200.3101.722 .00 .00 .00 .00 .00 .00 .00
ATF SPECIAL PROJECTS 200.3101.731 .00 .00 74,154.60 .00 .00 .00 .00
PD COMMUNITY GRANT 200.3101.732 .00 733.68 .00 .00 1,000.00 1,000.00 1,000.00
LEASE/RENT OF EQUIPMENT 200.3101.801 101,026.79 122,515.89 145,264.10 170,080.00 170,080.00 170,080.00 170,080.00
LEASE OF STORAGE FACILITY 200.3101.803 3,999.96 3,999.96 4,666.61 5,000.00 5,000.00 5,000.00 5,000.00
POLICE DEPARTMENT 2,095,243.59 1,655,475.45 2,330,199.76 2,749,844.00 2,888,814.91 2,888,814.91 2,888,814.91
65
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 385,025 150,000 150,000 150,000 - 0.00%
Capital - - - - - 0.00%
Total 385,025 150,000 150,000 150,000 - 0.00%
General Fund Expenditure Budget
Communication Services
Account Code: 200.3102
Communication Services
Personnel Operating Capital
66
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.3102.101 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3102.102 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.3102.103 .00 .00 .00 .00 .00 .00 .00
WAGES - CONTRACT SERVICES 200.3102.104 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3102.201 .00 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3102.202 .00 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.3102.203 .00 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.3102.205 .00 .00 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.3102.209 .00 .00 .00 .00 .00 .00 .00
WORKER'S COMP INSURANCE 200.3102.211 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3102.304 .00 .00 .00 .00 .00 .00 .00
ANNUAL OP COST-SERV CHGS 200.3102.305 450,549.04 447,618.04 385,025.45 150,000.00 150,000.00 150,000.00 150,000.00
UNIFORMS/WEARING APPAREL 200.3102.310 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL POLICE SERVICE 200.3102.319 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.3102.521 .00 .00 .00 .00 .00 .00 .00
E-911 COMMUNICATIONS SYSTE 200.3102.523 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.3102.541 .00 .00 .00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.3102.560 .00 .00 .00 .00 .00 .00 .00
TRANS TO RC-CAPITAL IMP CO 200.3102.567 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3102.581 .00 .00 .00 .00 .00 .00 .00
MISCELLANEOUS 200.3102.585 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3102.709 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3102.716 .00 .00 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.3102.801 .00 .00 .00 .00 .00 .00 .00
COMMUNICATION SERVICES 450,549.04 447,618.04 385,025.45 150,000.00 150,000.00 150,000.00 150,000.00
67
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 2,443 2,385 2,385 2,385 - 0.00%
Capital - - - - - 0.00%
Total 2,443 2,385 2,385 2,385 - 0.00%
General Fund Expenditure Budget
Fire and Emergency Services Department
Account Code: 200.3205
Fire and Emergency Services
Personnel Operating Capital
68
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.3205.101 800.00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3205.102 .00 .00 .00 .00 .00 .00 .00
WAGES - CONTRACT SERVICES 200.3205.104 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3205.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3205.201 61.20 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3205.202 .00 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.3205.203 .00 .00 .00 .00 .00 .00 .00
NATIONWIDE 200.3205.204 .00 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.3205.205 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3205.211 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.3205.302 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3205.304 .00 .00 .00 .00 .00 .00 .00
UNIFORMS - CAREER 200.3205.311 .00 .00 .00 .00 .00 .00 .00
FIRE PROGRAM GRANT 200.3205.317 .00 .00 78.53 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG.200.3205.350 .00 .00 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.3205.356 .00 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.3205.510 .00 .00 .00 .00 .00 .00 .00
HEATING SERVICES 200.3205.512 .00 .00 .00 .00 .00 .00 .00
WATER AND SEWER SERVICE 200.3205.513 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.3205.521 .00 .00 .00 .00 .00 .00 .00
POSTAGE 200.3205.522 .00 .00 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.3205.532 1,627.73 2,160.00 2,364.00 2,385.00 2,385.00 2,385.00 2,385.00
MOTOR VECHICLE INSURANCE 200.3205.535 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3205.538 .00 .00 .00 .00 .00 .00 .00
LOD - INS COV 200.3205.539 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.3205.541 .00 .00 .00 .00 .00 .00 .00
MEDICAL SUPPLIES 200.3205.544 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.3205.548 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.3205.553 .00 .00 .00 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.3205.555 .00 .00 .00 .00 .00 .00 .00
TRAVEL & TRAINING 200.3205.560 .00 .00 .00 .00 .00 .00 .00
CONTRIBUTION TO FIRE DEPT 200.3205.572 .00 .00 .00 .00 .00 .00 .00
CONTRIBUTION TO RESCUE SQU 200.3205.573 .00 .00 .00 .00 .00 .00 .00
CONTR-FIRE TRAINING FACILI 200.3205.576 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3205.581 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3205.705 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3205.709 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3205.716 .00 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.3205.722 .00 .00 .00 .00 .00 .00 .00
PUB SAFETY BLDG PROJECT EX 200.3205.737 .00 .00 .00 .00 .00 .00 .00
EMS VEHICLE REPLACEMENT 200.3205.750 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY - FIRE/EMS 200.3205.799 .00 .00 .00 .00 .00 .00 .00
FIRE & EMS 2,488.93 2,160.00 2,442.53 2,385.00 2,385.00 2,385.00 2,385.00
69
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 74,127 - - - - 0.00%
Operating 3,009 2,880 2,880 2,880 - 0.00%
Capital - - - - - 0.00%
Total 77,136 2,880 2,880 2,880 - 0.00%
*Position funding moved to 3101.
General Fund Expenditure Budget
Police Community Services/Animal Control
Account Code: 200.3501
Police/Animal Control
Personnel Operating Capital
70
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.3501.101 46,125.89 26,835.51 59,959.80 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3501.102 1,784.19 1,544.78 1,953.02 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.3501.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3501.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3501.201 3,517.88 2,103.61 4,701.71 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3501.202 4,588.69 3,148.25 6,686.28 .00 .00 .00 .00
INSURANCE - VRS 200.3501.203 513.72 326.23 719.17 .00 .00 .00 .00
NATIONWIDE 200.3501.204 104.76 62.34 107.18 .00 .00 .00 .00
MEDICAL INSURANCE 200.3501.205 953.07 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3501.211 1,072.19 1,261.39 1,271.90 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.3501.302 .00 .00 .00 .00 .00 .00 .00
PRINTING & BINDING 200.3501.306 .00 .00 .00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 200.3501.310 312.02 440.93 724.36 1,500.00 1,500.00 1,500.00 1,500.00
PHOTO PROCESSING 200.3501.312 .00 .00 .00 .00 .00 .00 .00
VETERINARY SERVICES 200.3501.390 783.88 1,223.02 544.93 1,000.00 1,000.00 1,000.00 1,000.00
MOTOR VECHICLE INSURANCE 200.3501.535 469.00 448.00 468.00 380.00 380.00 380.00 380.00
GAS, OIL,GREASE & ANTIFREE 200.3501.548 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.3501.553 7.06 .00 .00 .00 .00 .00 .00
TRAVEL 200.3501.560 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3501.581 .00 .00 .00 .00 .00 .00 .00
POLICE/ANIMAL CONTROL 60,232.35 37,394.06 77,136.35 2,880.00 2,880.00 2,880.00 2,880.00
71
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 380,572 521,183 557,757 557,757 36,574 7.02%
Operating 157,179 285,591 241,965 241,965 (43,626) -15.28%
Capital 36,885 357,500 1,081,000 1,096,277 738,777 206.65%
Total 574,635 1,164,274 1,880,722 1,895,999 716,448 61.54%
Authorized Positions
Mechanic 1.00 - - -
Chief Mechanic 1.00 - - -
Laborer 1.00 - - -
Equipment Operator I 4.00 4.50 4.50 4.50
Equipment Operator II 2.00 2.50 2.50 2.50
Equipment Operator III 1.00 - - -
Crew Leader 3.00 2.00 2.00 2.00
Total Positions 13.00 9.00 9.00 9.00
General Fund Expenditure Budget
Maintenance of Highways, Streets & Bridges
Account Code: 200.4101
Highway Maintenance
Personnel Operating Capital
72
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4101.101 282,752.58 270,525.55 249,973.81 338,143.00 378,203.00 378,203.00 378,203.00
SALARIES & WAGES - OVERTIM 200.4101.102 7,985.56 6,155.84 13,401.52 7,000.00 9,000.00 9,000.00 9,000.00
SALARIES & WAGES - PART-TI 200.4101.103 .00 318.23 5,943.82 .00 .00 .00 .00
SEPARATION PAY 200.4101.105 1,448.46 5,333.25 1,789.06 .00 .00 .00 .00
SS/MEDICARE 200.4101.201 21,154.09 20,853.38 19,749.26 26,404.00 29,622.00 29,622.00 29,622.00
RETIREMENT CONTRIBUTION- V 200.4101.202 31,582.26 30,836.74 28,668.33 36,804.00 41,225.00 41,225.00 41,225.00
INSURANCE - VRS 200.4101.203 3,551.65 3,374.35 3,113.85 4,525.00 5,068.00 5,068.00 5,068.00
NATIONWIDE 200.4101.204 463.66 694.03 698.93 1,080.00 1,080.00 1,080.00 1,080.00
MEDICAL INSURANCE 200.4101.205 58,970.82 56,328.10 45,665.81 92,808.00 70,440.00 70,440.00 70,440.00
CAR ALLOWANCE 200.4101.206 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 200.4101.207 550.03 639.12 676.09 2,018.00 2,259.00 2,259.00 2,259.00
UNEMPLOYMENT INSURANCE 200.4101.209 .00 1,755.85 2,165.52 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4101.211 10,440.03 8,644.75 8,725.60 18,700.00 20,860.00 20,860.00 20,860.00
CONTRACTUAL SERVICES 200.4101.302 24,244.75 33,271.19 44,713.15 50,000.00 35,000.00 35,000.00 35,000.00
MAINTENANCE & REPAIRS EQUI 200.4101.304 14,590.25 17,559.26 23,898.48 30,000.00 25,000.00 25,000.00 25,000.00
UNIFORMS/WEARING APPAREL 200.4101.310 6,057.38 6,391.19 6,132.47 10,000.00 9,000.00 9,000.00 9,000.00
SPECIAL TRAINING 200.4101.356 1,459.20 276.71 1,150.00 3,000.00 4,000.00 4,000.00 4,000.00
RAILROAD CROSSING MNT 200.4101.358 1,252.50 1,252.50 1,252.50 1,465.00 1,465.00 1,465.00 1,465.00
ALLEY MAINTENANCE 200.4101.362 90.59 .00 375.03 3,000.00 2,000.00 2,000.00 2,000.00
R.O.W. SHOULDER MAINTENANC 200.4101.363 .00 .00 .00 100.00 .00 .00 .00
BRIDGE MNT-GUS W NICKS #80 200.4101.372 .00 .00 .00 500.00 .00 .00 .00
BRIDGE MNT-WALNUT AVE #800 200.4101.373 .00 .00 .00 500.00 .00 .00 .00
PROPERTY INSURANCE 200.4101.532 987.00 936.00 1,024.00 1,032.00 .00 .00 .00
MOTOR VECHICLE INSURANCE 200.4101.535 4,818.00 4,616.00 4,824.00 3,901.00 .00 .00 .00
LIABILITY INSURANCE 200.4101.538 2,082.00 2,036.00 2,204.00 1,990.00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.4101.548 14,329.06 13,810.23 21,164.68 40,000.00 40,000.00 35,000.00 35,000.00
OIL, ANTIFREEZE, AND FLUID 200.4101.549 764.57 768.14 970.37 3,500.00 2,500.00 2,500.00 2,500.00
MATERIALS & SUPPLIES 200.4101.553 2,486.44 3,950.43 3,169.21 7,500.00 6,000.00 6,000.00 6,000.00
SMALL TOOLS 200.4101.554 1,741.58 738.44 524.64 4,000.00 2,000.00 2,000.00 2,000.00
STREET MATERIALS 200.4101.558 13,309.48 15,845.65 9,107.05 25,000.00 20,000.00 20,000.00 20,000.00
REPLACEMENT OF EQUIPMENT 200.4101.709 439.96 1,199.92 1,079.91 15,000.00 1,000.00 1,000.00 1,000.00
SIDEWALKS 200.4101.712 2,155.28 3,089.90 1,299.42 15,000.00 15,000.00 15,000.00 15,000.00
OTHER EQUIPMENT 200.4101.716 949.00 .00 499.00 2,500.00 25,000.00 25,000.00 25,000.00
MILLING & PAVEMENT 200.4101.717 147,345.73 227,736.92 31,857.90 300,000.00 1,000,000.00 1,000,000.00 1,015,276.59
PROP OWNER: CURB & GUTTER 200.4101.718 .00 .00 .00 .00 .00 .00 .00
PAVEMENT STRIPING & MARKIN 200.4101.719 .00 11,257.00 2,124.98 25,000.00 40,000.00 40,000.00 40,000.00
STORM DRAINAGE PROJECTS 200.4101.721 1,434.21 39.00 23.40 .00 .00 .00 .00
VML RISK MGTM GRANT EXPEND 200.4101.722 .00 .00 .00 .00 .00 .00 .00
REPLACE 1986 & 1987 TRACTO 200.4101.750 .00 .00 .00 .00 .00 .00 .00
VDOT REV SHARING-INTERSECT 200.4101.780 .00 .00 .00 .00 .00 .00 .00
VDOT REV SHRG-PAVING & MIL 200.4101.781 .00 .00 .00 .00 .00 .00 .00
VDOT-WALNUT AVE CORRIDOR 200.4101.782 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.4101.799 21,811.29 34,298.73 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.4101.801 4,605.73 11,015.59 36,669.69 100,103.00 100,000.00 100,000.00 100,000.00
MAINT. - HWYS., STS, BRIDGES 685,853.14 795,547.99 574,635.48 1,170,573.00 1,885,722.00 1,880,722.00 1,895,998.59
73
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 17,703 5,383 5,383 5,383 - 0.00%
Operating 17,780 16,100 16,100 16,100 - 0.00%
Capital - 2,500 2,500 2,500 - 0.00%
Total 35,484 23,983 23,983 23,983 - 0.00%
General Fund Expenditure Budget
Snow & Ice Removal
Account Code: 200.4105
Snow & Ice Removal
Personnel Operating Capital
74
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4105.101 11,322.78 9,473.08 2,772.76 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.4105.102 .00 4,382.81 10,852.33 5,000.00 5,000.00 5,000.00 5,000.00
SEPARATION PAY 200.4105.105 .00 1,026.49 .00 .00 .00 .00 .00
SS/MEDICARE 200.4105.201 831.64 1,074.70 988.94 383.00 383.00 383.00 383.00
RETIREMENT-VRS 200.4105.202 1,332.01 1,479.10 1,141.95 .00 .00 .00 .00
INSURANCE-VRS 200.4105.203 149.05 163.83 125.61 .00 .00 .00 .00
NATIONWIDE 200.4105.204 22.61 17.31 9.92 .00 .00 .00 .00
MEDICAL INSURANCE 200.4105.205 2,193.11 3,195.02 1,527.42 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 200.4105.207 .00 18.88 18.53 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.4105.209 .00 .00 18.34 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4105.211 306.19 244.14 247.41 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.4105.304 .00 1,408.36 232.16 3,000.00 3,000.00 3,000.00 3,000.00
MATERIALS & SUPPLIES 200.4105.553 5,032.67 676.14 17,438.39 12,500.00 15,000.00 12,500.00 12,500.00
SMALL TOOLS 200.4105.554 .00 .00 109.83 600.00 600.00 600.00 600.00
REPLACEMENT OF EQUIPMENT 200.4105.709 .00 .00 .00 2,500.00 2,500.00 2,500.00 2,500.00
SNOW AND ICE REMOVAL 21,190.06 23,159.86 35,483.59 23,983.00 26,483.00 23,983.00 23,983.00
75
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 566 539 - - (539) -100.00%
Operating 63,829 89,336 81,800 81,800 (7,536) -8.44%
Capital - - - - - 0.00%
Total 64,395 89,875 81,800 81,800 (8,075) -8.98%
General Fund Expenditure Budget
Traffic Signs & Street Lights
Account Code: 200.4108
Traffic Signs & Street Lights
Personnel Operating Capital
76
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4108.101 26,967.98 8,795.96 114.88 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.4108.102 406.10 21.69 .00 500.00 .00 .00 .00
SEPARATION PAY 200.4108.105 .00 995.41 .00 .00 .00 .00 .00
SS/MEDICARE 200.4108.201 1,991.94 731.60 8.73 39.00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.4108.202 3,088.06 1,094.76 52.08 .00 .00 .00 .00
INSURANCE - VRS 200.4108.203 346.90 120.65 5.59 .00 .00 .00 .00
NATIONWIDE 200.4108.204 82.93 17.21 .20 .00 .00 .00 .00
MEDICAL INSURANCE 200.4108.205 8,480.90 2,747.82 143.40 .00 .00 .00 .00
DISABILITY INS - HYBRID 200.4108.207 114.36 17.66 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.4108.209 .00 .00 18.34 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4108.211 2,378.02 221.94 223.02 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.4108.302 8,823.66 6,987.07 9,651.25 20,000.00 15,000.00 15,000.00 15,000.00
MAINTENANCE & REPAIRS EQUI 200.4108.304 672.79 596.72 832.92 1,000.00 1,000.00 1,000.00 1,000.00
MAINTENANCE & REPAIR BLDG.200.4108.350 .00 42.60 .00 1,500.00 1,000.00 1,000.00 1,000.00
ELECTRICAL SERVICES 200.4108.510 18,895.81 18,664.89 16,596.72 23,000.00 20,000.00 20,000.00 20,000.00
ELECTRICAL SERVICES - SUBD 200.4108.511 34,816.95 34,180.22 30,393.95 35,000.00 30,000.00 30,000.00 30,000.00
MOTOR VECHICLE INSURANCE 200.4108.535 352.00 336.00 352.00 336.00 500.00 500.00 500.00
GAS, OIL,GREASE & ANTIFREE 200.4108.548 256.62 342.47 552.91 800.00 2,100.00 2,100.00 2,100.00
OIL, ANTIFREEZE, AND FLUID 200.4108.549 .00 .00 .00 200.00 200.00 200.00 200.00
MATERIALS & SUPPLIES 200.4108.553 5,144.73 8,171.88 5,448.83 7,500.00 7,500.00 7,500.00 7,500.00
CAPITAL OUTLAY-PUBLIC WORK 200.4108.799 .00 3,291.94 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.4108.801 .00 .00 .00 4,500.00 4,500.00 4,500.00
TRAFFIC SIGNS & STREET LIGHT 112,819.75 87,378.49 64,394.82 89,875.00 81,800.00 81,800.00 81,800.00
77
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 222,431 250,380 275,316 275,316 24,936 9.96%
Operating 276,049 308,560 301,400 301,400 (7,160) -2.32%
Capital 9,339 - - - - 0.00%
Total 507,818 558,940 576,716 576,716 17,776 3.18%
Authorized Positions
Equipment Operator I 1.00 1.00 1.00 1.00
Equipment Operator II 2.00 2.00 2.00 2.00
Crew Leader 1.00 1.00 1.00 1.00
Total Positions 4.00 4.00 4.00 4.00
General Fund Expenditure Budget
Refuse Collection
Account Code: 200.4203
Refuse Collection
Personnel Operating Capital
78
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4203.101 189,082.22 165,106.96 142,039.16 159,243.00 178,769.00 178,769.00 178,769.00
SALARIES & WAGES - OVERTIM 200.4203.102 1,155.37 4,625.69 6,288.51 4,500.00 4,500.00 4,500.00 4,500.00
SALARIES & WAGES - PART-TI 200.4203.103 .00 63.65 48.56 .00 .00 .00 .00
SEPARATION PAY 200.4203.105 474.60 1,879.85 .00 .00 .00 .00 .00
SS/MEDICARE 200.4203.201 14,500.40 12,688.91 11,056.70 12,527.00 14,021.00 14,021.00 14,021.00
RETIREMENT CONTRIBUTION- V 200.4203.202 21,763.31 20,074.21 17,687.83 17,334.00 19,486.00 19,486.00 19,486.00
INSURANCE - VRS 200.4203.203 2,442.21 2,165.47 1,906.05 2,131.00 2,396.00 2,396.00 2,396.00
NATIONWIDE 200.4203.204 168.94 151.72 118.22 480.00 480.00 480.00 480.00
MEDICAL INSURANCE 200.4203.205 35,219.84 38,304.66 35,734.54 41,616.00 41,616.00 41,616.00 41,616.00
DISABILITY INS - HYBRID EM 200.4203.207 258.40 317.20 307.89 644.00 724.00 724.00 724.00
UNEMPLOYMENT INSURANCE 200.4203.209 .00 .00 256.77 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4203.211 11,375.98 6,920.97 6,986.75 11,905.00 13,324.00 13,324.00 13,324.00
CONTRACTUAL SERVICES 200.4203.302 261.51 5,509.01 712.25 5,000.00 2,500.00 2,500.00 2,500.00
MAINTENANCE & REPAIRS EQUI 200.4203.304 10,378.13 19,393.37 24,210.27 22,000.00 33,000.00 33,000.00 33,000.00
PRINTING & BINDING 200.4203.306 229.60 379.00 .00 100.00 100.00 100.00 100.00
UNIFORMS/WEARING APPAREL 200.4203.310 4,252.96 2,776.52 2,509.17 3,960.00 3,000.00 3,000.00 3,000.00
MOTOR VECHICLE INSURANCE 200.4203.535 1,482.00 1,420.00 1,484.00 1,200.00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.4203.548 15,060.30 14,171.62 27,269.65 21,000.00 36,000.00 36,000.00 36,000.00
OIL, ANTIFREEZE, AND FLUID 200.4203.549 757.69 725.62 1,261.44 2,000.00 1,500.00 1,500.00 1,500.00
MATERIALS & SUPPLIES 200.4203.553 20.69 126.48 101.37 300.00 300.00 300.00 300.00
MISCELLANEOUS EXPENSE 200.4203.585 1,163.00 .00 .00 .00 .00 .00 .00
REGIONAL LANDFILL CHARGES 200.4203.601 199,851.52 212,416.70 218,500.53 250,000.00 225,000.00 225,000.00 225,000.00
CAPITAL OUTLAY 200.4203.799 5,420.31 .00 9,338.80 .00 .00 .00 .00
REFUSE COLLECTION 515,318.98 509,217.61 507,818.46 555,940.00 576,716.00 576,716.00 576,716.00
79
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 83,203 54,176 59,602 59,602 5,426 10.02%
Operating 26,831 20,722 24,715 24,715 3,993 19.27%
Capital - - - - - 0.00%
Total 110,034 74,898 84,317 84,317 9,419 12.58%
Authorized Positions
Equipment Operator I 0.50 0.50 0.50
Equipment Operator II 1.00 0.50 0.50 0.50
Total Positions 1.00 1.00 1.00 1.00
General Fund Expenditure Budget
Recycling Collection
Account Code: 200.4206
Recycling Collection
Personnel Operating Capital
80
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4206.101 57,478.35 46,575.36 53,573.01 34,914.00 39,180.00 39,180.00 39,180.00
SALARIES & WAGES - OVERTIM 200.4206.102 1,243.37 978.70 2,334.41 1,000.00 1,000.00 1,000.00 1,000.00
SALARIES & WAGES - PART-TI 200.4206.103 .00 63.65 48.56 .00 .00 .00 .00
SEPARATION PAY 200.4206.105 127.64 1,066.48 .00 .00 .00 .00 .00
SS/MEDICARE 200.4206.201 4,351.87 3,670.18 4,038.27 2,748.00 3,074.00 3,074.00 3,074.00
RETIREMENT CONTRIBUTION- V 200.4206.202 6,150.32 5,102.03 5,836.25 3,800.00 4,271.00 4,271.00 4,271.00
INSURANCE - VRS 200.4206.203 693.64 551.04 627.77 468.00 526.00 526.00 526.00
NATIONWIDE 200.4206.204 187.66 128.56 111.34 120.00 120.00 120.00 120.00
MEDICAL INSURANCE 200.4206.205 14,186.25 11,187.46 14,056.85 8,568.00 8,568.00 8,568.00 8,568.00
DISABILITY INS- HYBRID EMP 200.4206.207 212.19 171.39 228.48 290.00 326.00 326.00 326.00
UNEMPLOYMENT INSURANCE 200.4206.209 .00 .00 256.77 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4206.211 2,370.85 2,071.48 2,090.80 2,268.00 2,537.00 2,537.00 2,537.00
CONTRACTUAL SERVICES 200.4206.302 2,238.72 2,450.12 2,297.55 2,500.00 5,000.00 5,000.00 5,000.00
MAINTENANCE & REPAIRS EQUI 200.4206.304 663.94 1,959.14 9,611.88 4,000.00 4,000.00 4,000.00 4,000.00
PRINTING & BINDING 200.4206.306 .00 .00 .00 50.00 50.00 50.00 50.00
UNIFORMS/WEARING APPAREL 200.4206.310 1,101.41 762.89 649.45 1,265.00 1,265.00 1,265.00 1,265.00
MOTOR VECHICLE INSURANCE 200.4206.535 945.00 904.00 944.00 950.00 1,500.00 1,500.00 1,500.00
GAS, OIL,GREASE & ANTIFREE 200.4206.548 2,987.08 2,865.61 4,685.21 4,000.00 6,000.00 6,000.00 6,000.00
OIL, ANTIFREEZE, AND FLUID 200.4206.549 .00 .00 272.96 300.00 1,200.00 1,200.00 1,200.00
MATERIALS & SUPPLIES 200.4206.553 1,068.03 1,050.00 1,178.00 1,200.00 1,200.00 1,200.00 1,200.00
LEASE OF EQUIPMENT 200.4206.801 .00 .00 7,192.06 6,457.00 4,500.00 4,500.00 4,500.00
RECYCLING 96,006.32 81,558.09 110,033.62 74,898.00 84,317.00 84,317.00 84,317.00
81
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 31,196 77,184 200,089 200,089 122,905 159.24%
Operating 119,258 135,363 155,450 155,450 20,087 14.84%
Capital 24 1,000 4,500 4,500 3,500 0.00%
Total 150,478 213,547 360,039 360,039 146,492 68.60%
Authorized Positions
Capital Projects Manager 1.00 1.00
Facilities Manager 1.00 1.00 1.00
Total Positions - 1.00 2.00 2.00
General Fund Expenditure Budget
Building & Grounds Maintenance
Account Code: 200.4304
Building & Grounds Maintenance
Personnel Operating Capital
82
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.4304.101 13,343.84 13,072.51 20,718.49 53,070.00 152,090.00 152,090.00 152,090.00
SALARIES & WAGES - OVERTIM 200.4304.102 .00 .00 279.91 .00 .00 .00 .00
SEPARATION PAY 200.4304.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.4304.201 991.44 979.79 1,544.75 4,060.00 11,674.00 11,674.00 11,674.00
RETIREMENT CONTRIBUTION- V 200.4304.202 1,548.08 1,464.42 2,513.12 5,779.00 16,578.00 16,578.00 16,578.00
INSURANCE - VRS 200.4304.203 173.32 157.50 270.45 711.00 2,038.00 2,038.00 2,038.00
NATIONWIDE 200.4304.204 24.14 19.86 .75 120.00 240.00 240.00 240.00
MEDICAL INSURANCE 200.4304.205 2,388.00 2,529.60 5,205.59 13,800.00 13,800.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.4304.207 .00 .00 109.03 441.00 1,263.00 1,263.00 1,263.00
UNEMPLOYMENT INSURANCE 200.4304.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4304.211 690.18 547.46 554.06 467.00 2,406.00 2,406.00 2,406.00
CONTRACTUAL SERVICES 200.4304.302 20,944.58 21,523.20 22,895.84 25,000.00 7,000.00 7,000.00 7,000.00
MAINTENANCE & REPAIRS EQUI 200.4304.304 .00 .00 .00 400.00 25,000.00 15,000.00 15,000.00
MAINTENANCE SERVICE CONTRA 200.4304.305 5,623.03 9,133.84 8,866.87 20,000.00 25,000.00 15,000.00 15,000.00
UNIFORMS/WEARING APPAREL 200.4304.310 .00 .00 .00 .00 800.00 800.00 800.00
TOWN MUSEUM 200.4304.330 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG.200.4304.350 18,868.71 50,944.52 22,082.06 15,000.00 20,000.00 15,000.00 15,000.00
MAINTENANCE OF LANDSCAPE 200.4304.352 6,879.60 8,920.00 12,335.00 15,000.00 15,000.00 15,000.00 15,000.00
PROFESSIONAL & TECHNICAL P 200.4304.357 .00 .00 .00 .00 .00 .00 .00
HEALTH DEPARTMENT 200.4304.360 .00 .00 .00 .00 .00 .00 .00
GISH'S MILL EXPENSES 200.4304.365 1,760.03 2,104.14 2,252.67 1,500.00 .00 .00 .00
ELECTRICAL SERVICES 200.4304.510 23,061.35 17,980.02 17,835.06 28,500.00 28,500.00 28,500.00 28,500.00
WATER AND SEWER SERVICE 200.4304.513 1,034.64 927.16 1,275.23 1,000.00 10,000.00 10,000.00 10,000.00
RADIO MAINTENANCE 200.4304.520 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.4304.521 6,577.13 7,653.40 8,528.12 6,500.00 6,500.00 7,000.00 7,000.00
POSTAGE 200.4304.522 .00 .00 .00 .00 100.00 100.00 100.00
OFFICE SUPPLIES 200.4304.531 .00 .00 .00 .00 400.00 .00 .00
PROPERTY INSURANCE 200.4304.532 6,431.89 7,131.89 7,588.13 8,006.00 10,000.00 12,000.00 12,000.00
MOTOR VECHICLE INSURANCE 200.4304.535 432.00 416.00 436.00 350.00 600.00 600.00 600.00
LIABILITY INSURANCE 200.4304.538 4,710.00 4,608.00 4,988.00 4,500.00 10,000.00 10,500.00 10,500.00
OFFICE SUPPLIES 200.4304.541 .00 .00 .00 .00 .00 400.00 400.00
GAS, OIL,GREASE & ANTIFREE 200.4304.548 .00 135.58 555.88 50.00 5,250.00 2,500.00 2,500.00
JANITORIAL/INVENTORY SUPPL 200.4304.555 1,862.81 3,115.93 3,755.41 3,500.00 3,000.00 3,000.00 3,000.00
DUES & SUBSCRIPTIONS 200.4304.581 .00 .00 .00 .00 50.00 50.00 50.00
MISCELLANEOUS 200.4304.585 .00 .00 .00 .00 500.00 500.00 500.00
EMER SVS MEETING & TRAVEL 200.4304.589 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.4304.702 .00 10,035.12 .00 .00 .00 .00 .00
PARKING LOT MAINTENANCE 200.4304.720 10,197.00 .00 .00 .00 .00 3,500.00 3,500.00
SPECIAL PROJECTS 200.4304.722 .00 .00 .00 .00 .00 .00 .00
BEAUTIFICATION PROJECTS 200.4304.728 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 1,000.00
CAPITAL OUTLAY 200.4304.799 317.00 961.90 23.99 .00 .00 .00 .00
LEASE OF EQUIPMENT 200.4304.801 .00 977.32 5,863.92 6,057.00 20,000.00 12,500.00 12,500.00
LEASE OF RENTAL BUILDING 200.4304.803 .00 .00 .00 .00 .00 .00 .00
BUILDINGS AND GROUNDS 127,858.77 166,339.16 150,478.33 214,811.00 388,789.00 360,039.00 360,039.00
83
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 9,830 24,520 9,830 18,560 (5,960) -24.31%
Capital - - - - - 0.00%
Total 9,830 24,520 9,830 18,560 (14,690) -59.91%
General Fund Expenditure Budget
Health Department Building
Account Code: 200.4305
Health Department Building
Personnel Operating Capital
84
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
MAINTENANCE SERVICE CONTRA 200.4305.305 299.00 388.50 129.50 560.00 560.00 560.00 560.00
BUILDING MAINTENANCE/REPAI 200.4305.350 312.55 5,248.72 730.41 12,160.00 12,160.00 6,000.00 6,000.00
MAINTENANCE OF LANDSCAPE 200.4305.352 758.50 2,932.00 2,135.00 3,000.00 3,000.00 3,000.00 3,000.00
ELECTRICITY 200.4305.510 4,666.94 5,138.71 5,091.40 6,000.00 6,000.00 6,000.00 6,000.00
HEATING/GAS 200.4305.512 763.94 898.94 1,064.47 1,000.00 1,000.00 1,200.00 1,200.00
WATER 200.4305.513 1,486.18 731.86 679.18 1,800.00 1,800.00 1,800.00 1,800.00
HEALTH DEPARTMENT 8,287.11 15,338.73 9,829.96 24,520.00 24,520.00 18,560.00 18,560.00
85
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 83,508 141,900 147,380 147,380 5,480 3.86%
Operating 77,200 78,625 89,932 89,932 11,307 14.38%
Capital 172 4,700 4,700 4,700 - 0.00%
Total 160,880 225,225 242,012 242,012 16,787 7.45%
Authorized Positions
Community Prog. Dir.1.00 1.00 1.00
Total Positions - 1.00 1.00 1.00
General Fund Expenditure Budget
Special Programs
Account Code: 200.7101
Special Programs
Personnel Operating Capital
86
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.7101.101 31,310.21 33,798.20 41,749.33 91,250.00 95,498.00 95,498.00 95,498.00
SALARIES & WAGES - OVERTIM 200.7101.102 8,209.75 7,234.52 17,301.44 15,000.00 15,000.00 15,000.00 15,000.00
SALARIES & WAGES - PART-TI 200.7101.103 12,284.15 7,501.00 2,384.83 .00 .00 .00 .00
SEPARATION PAY 200.7101.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.7101.201 3,847.06 3,625.38 4,537.68 8,129.00 8,454.00 8,454.00 8,454.00
RETIREMENT CONTRIBUTION- V 200.7101.202 4,205.42 4,416.26 6,526.08 9,729.00 10,410.00 10,410.00 10,410.00
INSURANCE - VRS 200.7101.203 476.27 474.93 701.92 1,196.00 1,280.00 1,280.00 1,280.00
NATIONWIDE 200.7101.204 13.69 9.44 18.87 120.00 120.00 120.00 120.00
MEDICAL INSURANCE 200.7101.205 6,982.01 7,799.05 9,333.27 13,800.00 13,800.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.7101.207 154.81 182.02 212.18 741.00 793.00 793.00 793.00
UNEMPLOYMENT INSURANCE 200.7101.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7101.211 978.33 736.12 742.23 1,935.00 2,025.00 2,025.00 2,025.00
CONTRACTUAL SERVICES 200.7101.302 22,757.40 25,038.60 20,233.19 32,000.00 37,000.00 37,000.00 37,000.00
MAINTENANCE & REPAIRS EQUI 200.7101.304 3,039.65 238.67 9,401.00 3,000.00 3,000.00 3,000.00 3,000.00
SERVICE CONTRACT AGREEMENT 200.7101.305 .00 14.35 .00 .00 .00 .00 .00
PRINTING & BINDING 200.7101.306 5,412.00 .00 6,037.00 6,500.00 6,500.00 6,500.00 6,500.00
ADVERTISING 200.7101.307 10,205.46 7,454.28 18,168.60 9,000.00 11,000.00 11,000.00 11,000.00
ELECTRICAL SERVICES 200.7101.510 2,458.22 2,902.17 2,973.78 3,200.00 3,200.00 3,200.00 3,200.00
WATER AND SEWER SERVICE 200.7101.513 1,894.67 7,360.00 -1,890.65 1,000.00 1,000.00 1,000.00 1,000.00
TELEPHONE 200.7101.521 2,500.72 2,592.25 2,654.81 2,500.00 2,500.00 2,500.00 2,500.00
POSTAGE 200.7101.522 318.15 2,060.32 2,634.81 2,600.00 2,600.00 2,600.00 2,600.00
PROPERTY INSURANCE 200.7101.532 789.00 748.00 820.00 825.00 825.00 825.00 825.00
MOTOR VECHICLE INSURANCE 200.7101.535 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.7101.538 1,665.00 1,632.00 1,768.00 1,632.00 1,632.00 1,632.00 1,632.00
OFFICE SUPPLIES 200.7101.541 .00 .00 .00 250.00 250.00 250.00 250.00
GREENWAY: MATERIAL & SUPPL 200.7101.545 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.7101.548 .00 49.98 894.77 1,500.00 1,500.00 1,500.00 1,500.00
MAINT & REPAIR: REC FACILI 200.7101.549 .00 .00 .00 .00 .00 .00 .00
FOOD AND BEVERAGE 200.7101.552 .00 .00 .00 .00 2,000.00 2,000.00 2,000.00
MATERIALS & SUPPLIES 200.7101.553 3,693.13 328.02 1,206.06 3,000.00 3,000.00 3,000.00 3,000.00
SPECIAL EVENTS SUPPLIES 200.7101.556 10,087.90 57,014.37 4,305.69 5,000.00 7,000.00 7,000.00 7,000.00
TRAVEL (MILEAGE/FARE)200.7101.560 480.10 52.75 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7101.581 515.00 715.00 806.75 675.00 675.00 675.00 675.00
MEETING EXPENSES 200.7101.589 .00 .00 .00 250.00 250.00 250.00 250.00
OTHER EQUIPMENT 200.7101.716 474.32 .00 .00 2,000.00 2,000.00 2,000.00 2,000.00
SPECIAL PROJECTS 200.7101.722 .00 .00 .00 .00 .00 .00 .00
FARMERS MARKET 200.7101.735 1,878.29 240.38 171.86 2,700.00 2,700.00 2,700.00 2,700.00
LEASE/RENT OF EQUIPMENT 200.7101.801 1,475.58 4,818.94 7,186.33 5,693.00 6,000.00 6,000.00 6,000.00
SPECIAL PROGRAMS 138,106.29 179,037.00 160,879.83 225,225.00 242,012.00 242,012.00 242,012.00
87
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 6,290 - - - - 0.00%
Capital - - - - - 0.00%
Total 6,290 - - - - 0.00%
General Fund Expenditure Budget
War Memorial Interdepartmental Rental
Account Code: 200.7102
88
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
WM INTERDEPTMENTAL FUNCTIO 200.7102.574 .00 1,330.00 6,290.00 .00 .00 .00 .00
WM INTERDEPTMENTAL FUNCTIONS .00 1,330.00 6,290.00 .00 .00 .00 .00
89
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 98,208 189,125 213,426 213,426 24,301 12.85%
Operating 136,695 119,563 158,898 158,898 39,335 32.90%
Capital 4,394 4,500 4,500 4,500 - 0.00%
Total 239,298 313,188 376,824 376,824 63,636 20.32%
Authorized Positions
Programs Coordinator 1.00 1.00 1.00
Facilities Manager 1.00 - - -
Programs Supervisor 2.00 2.00 2.00 2.00
Total Positions 3.00 3.00 3.00 3.00
General Fund Expenditure Budget
War Memorial Facility
Account Code: 200.7103
War Memorial Facility
Personnel Operating Capital
90
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.7103.101 65,677.09 68,038.87 61,060.68 123,500.00 139,635.00 139,635.00 139,635.00
SALARIES & WAGES - OVERTIM 200.7103.102 289.48 .00 129.77 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7103.103 16,826.61 5,492.76 6,285.01 12,103.00 18,770.00 18,770.00 18,770.00
WAGES - CONTRACT SERVICES 200.7103.104 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.7103.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.7103.201 6,225.24 5,439.32 4,893.93 10,374.00 12,118.00 12,118.00 12,118.00
RETIREMENT CONTRIBUTION- V 200.7103.202 7,593.25 8,257.97 7,343.12 10,301.00 11,022.00 11,022.00 11,022.00
INSURANCE - VRS 200.7103.203 856.92 887.93 789.80 1,588.00 1,872.00 1,872.00 1,872.00
NATIONWIDE 200.7103.204 84.50 84.26 64.26 360.00 360.00 360.00 360.00
MEDICAL INSURANCE 200.7103.205 13,927.50 17,576.40 15,921.96 27,486.00 25,704.00 25,704.00 25,704.00
DISABILITY INS - HYBRID EM 200.7103.207 325.11 348.33 304.91 785.00 840.00 840.00 840.00
UNEMPLOYMENT INSURANCE 200.7103.209 .00 716.00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7103.211 2,096.26 1,401.95 1,414.77 2,628.00 3,105.00 3,105.00 3,105.00
CONTRACTUAL SERVICES 200.7103.302 28,016.57 23,010.53 40,965.43 36,000.00 43,000.00 43,000.00 43,000.00
MAINTENANCE & REPAIRS EQUI 200.7103.304 6,207.71 9,430.32 9,670.88 7,000.00 8,000.00 8,000.00 8,000.00
MAINTENANCE SERVICE CONTRA 200.7103.305 18,400.13 19,695.40 19,396.11 20,000.00 20,725.00 20,725.00 20,725.00
PRINTING & BINDING 200.7103.306 .00 .00 .00 250.00 250.00 250.00 250.00
ADVERTISING 200.7103.307 8,170.97 5,939.39 11,239.43 11,000.00 11,000.00 11,000.00 11,000.00
UNIFORMS/WEARING APPAREL 200.7103.310 -4.08 390.26 245.66 500.00 500.00 500.00 500.00
MAINTENANCE & REPAIR BLDG.200.7103.350 4,061.19 8,122.64 1,796.67 7,500.00 10,500.00 10,500.00 10,500.00
ELECTRICAL SERVICES 200.7103.510 16,432.50 16,103.41 20,391.48 22,000.00 25,200.00 25,200.00 25,200.00
HEATING SERVICES 200.7103.512 2,716.30 6,255.54 5,582.87 3,500.00 5,700.00 5,700.00 5,700.00
WATER AND SEWER SERVICE 200.7103.513 1,445.83 1,053.48 2,397.94 2,500.00 3,150.00 3,150.00 3,150.00
TELEPHONE 200.7103.521 7,006.60 7,149.48 7,043.70 6,200.00 7,800.00 7,800.00 7,800.00
POSTAGE 200.7103.522 43.29 16.52 26.87 200.00 200.00 200.00 200.00
PROPERTY INSURANCE 200.7103.532 1,579.00 1,496.00 1,636.00 1,651.00 2,820.00 2,820.00 2,820.00
SMALL INSURANCE CLAIMS 200.7103.537 .00 .00 .00 3,184.00 .00 .00 .00
LIABILITY INSURANCE 200.7103.538 3,330.00 3,260.00 3,528.00 400.00 1,250.00 1,250.00 1,250.00
OFFICE SUPPLIES 200.7103.541 -248.08 964.02 1,063.79 3,000.00 3,300.00 3,300.00 3,300.00
OTHER OPERATING SUPPLIES 200.7103.551 1,864.77 2,593.93 2,025.73 2,500.00 2,625.00 2,625.00 2,625.00
WM FOOD & BEVERAGE EXPENSE 200.7103.552 1,692.83 617.30 2,369.59 .00 2,000.00 2,000.00 2,000.00
MATERIALS & SUPPLIES 200.7103.553 44.73 495.81 139.41 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.7103.555 2,456.34 862.44 3,055.03 3,000.00 4,200.00 4,200.00 4,200.00
TRAVEL (MILEAGE/FARE)200.7103.560 45.00 .00 42.00 .00 .00 .00 .00
WAR MEMORIAL GRANT 200.7103.574 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7103.581 565.99 612.00 1,454.80 650.00 650.00 650.00 650.00
REVENUE REFUND 200.7103.583 .00 .00 .00 .00 .00 .00 .00
CONTRACTED RESALE ITEMS 200.7103.587 .00 .00 .00 .00 .00 .00 .00
BAD DEBT EXPENSE 200.7103.603 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7103.702 31.00 379.94 464.90 500.00 500.00 500.00 500.00
REPLACEMENT OF EQUIPMENT 200.7103.709 8,434.00 5,938.15 3,929.06 4,000.00 4,000.00 4,000.00 4,000.00
OTHER EQUIPMENT 200.7103.716 .00 925.53 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.7103.722 .00 .00 .00 .00 .00 .00 .00
WAR MEMORIAL PROJECT EXP 200.7103.738 .00 .00 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.7103.801 3,391.38 1,535.52 1,560.44 3,028.00 3,028.00 3,028.00 3,028.00
CREDIT CARD FEES 200.7103.904 1,003.68 566.98 1,063.65 3,000.00 3,000.00 3,000.00 3,000.00
WAR MEMORIAL 230,589.61 225,658.38 239,297.65 330,688.00 376,824.00 376,824.00 376,824.00
91
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 336 5,000 5,000 5,000 - 0.00%
Capital - - - - - 0.00%
Total 336 5,000 5,000 5,000 - 0.00%
General Fund Expenditure Budget
Vinton Veteran's Monument
Account Code: 200.7104
Vinton Veteran's Monument
Personnel Operating Capital
92
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
ADVERTISEMENT 200.7104.307 .00 .00 .00 250.00 250.00 250.00 250.00
MAINT AND REPAIR - BUILDIN 200.7104.350 850.00 924.57 170.28 4,560.00 4,560.00 4,560.00 4,560.00
WATER AND SEWER SERVICE 200.7104.513 101.10 86.05 165.55 190.00 190.00 190.00 190.00
SPECIAL PROJECT 200.7104.722 .00 .00 .00 .00 .00 .00 .00
VINTON VETERANS MONUMENT 951.10 1,010.62 335.83 5,000.00 5,000.00 5,000.00 5,000.00
93
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 3,139 2,965 2,965 2,965 - 0.00%
Capital - - - - - 0.00%
Total 3,139 2,965 2,965 2,965 - 0.00%
General Fund Expenditure Budget
Swimming Pool & Parks
Account Code: 200.7105
Swimming Pool & Parks
Personnel Operating Capital
94
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.7105.101 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES-OVERTIME 200.7105.102 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7105.103 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.7105.201 .00 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.7105.202 .00 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.7105.203 .00 .00 .00 .00 .00 .00 .00
NATIONWIDE 200.7105.204 .00 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.7105.205 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7105.211 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.7105.302 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.7105.304 .00 .00 .00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 200.7105.310 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG.200.7105.350 .00 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.7105.510 374.52 371.36 499.39 500.00 500.00 500.00 500.00
WATER AND SEWER SERVICE 200.7105.513 118.03 24.28 .00 .00 .00 .00 .00
TELEPHONE 200.7105.521 .00 .00 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.7105.532 789.00 748.00 820.00 825.00 825.00 825.00 825.00
LIABILITY INSURANCE 200.7105.538 1,665.00 1,680.00 1,820.00 1,640.00 1,640.00 1,640.00 1,640.00
MEDICAL SUPPLIES 200.7105.544 .00 .00 .00 .00 .00 .00 .00
REPAIR/MAINTENANCE SUPPLIE 200.7105.547 .00 250.00 .00 .00 .00 .00 .00
FOOD FOR RESALE 200.7105.552 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.7105.553 .00 .00 .00 .00 .00 .00 .00
SPECIAL EVENTS SUPPLIES 200.7105.556 .00 .00 .00 .00 .00 .00 .00
TRAVEL & TRAINING 200.7105.560 .00 .00 .00 .00 .00 .00 .00
REVENUE REFUND 200.7105.583 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7105.702 .00 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.7105.722 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.7105.799 .00 .00 .00 .00 .00 .00 .00
SWIMMING POOL/PARKS 2,946.55 3,073.64 3,139.39 2,965.00 2,965.00 2,965.00 2,965.00
95
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 69,252 7,069 - - (7,069) -100.00%
Operating 19,029 23,639 - - (23,639) -100.00%
Capital 253 - - - - 0.00%
Total 88,535 30,708 - - (30,708) -100.00%
Note: This budget was merged into the War Memorial budget beginning in FY 23-24.
General Fund Expenditure Budget
Senior Program
Account Code: 200.7107
96
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.7107.101 37,791.79 40,354.00 46,117.94 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.7107.102 124.06 .00 55.62 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7107.103 10,691.47 2,828.64 2,314.67 6,439.00 .00 .00 .00
SEPARATION PAY 200.7107.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.7107.201 3,650.27 3,208.47 3,619.30 493.00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.7107.202 4,206.61 4,641.67 5,425.98 .00 .00 .00 .00
INSURANCE - VRS 200.7107.203 475.08 499.22 583.40 .00 .00 .00 .00
NATIONWIDE 200.7107.204 36.21 36.10 35.03 .00 .00 .00 .00
MEDICAL INSURANCE 200.7107.205 7,262.50 9,339.60 10,073.79 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 200.7107.207 173.23 196.35 211.26 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.7107.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7107.211 1,324.21 806.40 815.41 137.00 .00 .00 .00
CONTRACTUAL SERVICES 200.7107.302 4,711.39 5,221.88 5,962.51 7,000.00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.7107.304 .00 88.09 .00 1,000.00 .00 .00 .00
SERVICE CONTRACT AGREEMENT 200.7107.305 384.00 129.50 275.45 725.00 .00 .00 .00
MAINTENANCE & REPAIR BLDG. 200.7107.350 1,466.41 5,524.88 948.17 3,000.00 .00 .00 .00
ELECTRICAL SERVICES 200.7107.510 2,623.70 2,253.43 2,659.59 3,200.00 .00 .00 .00
HEATING SERVICES 200.7107.512 1,948.48 2,490.34 2,755.65 2,200.00 .00 .00 .00
WATER AND SEWER SERVICE 200.7107.513 399.47 799.45 783.26 650.00 .00 .00 .00
TELEPHONE 200.7107.521 1,889.46 1,413.63 1,479.60 1,600.00 .00 .00 .00
POSTAGE 200.7107.522 .00 .00 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.7107.532 592.00 560.00 612.00 620.00 .00 .00 .00
MOTOR VECHICLE INSURANCE 200.7107.535 352.00 336.00 352.00 285.00 .00 .00 .00
LIABILITY INSURANCE 200.7107.538 1,249.00 1,224.00 1,324.00 1,194.00 .00 .00 .00
OFFICE SUPPLIES 200.7107.541 323.89 400.00 344.86 300.00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.7107.548 127.12 520.86 .00 300.00 .00 .00 .00
OTHER OPERATING SUPPLIES 200.7107.551 817.80 359.92 12.72 125.00 .00 .00 .00
MATERIALS & SUPPLIES 200.7107.553 78.95 .00 .00 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.7107.555 578.83 1,220.06 1,197.74 1,200.00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.7107.560 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7107.581 .00 .00 .00 .00 .00 .00 .00
SENIOR TRIP PROGRAM 200.7107.585 .00 .00 .00 .00 .00 .00 .00
SENIOR RECREATION PROGRAM 200.7107.586 175.85 .00 .00 .00 .00 .00 .00
MEETING EXPENSES 200.7107.589 45.47 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7107.702 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.7107.709 .00 .00 252.72 .00 .00 .00 .00
SPECIAL PROJECTS 200.7107.722 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.7107.799 .00 925.00 .00 .00 .00 .00 .00
CREDIT CARD FEES 200.7107.904 84.47 181.36 321.85 240.00 .00 .00 .00
SENIOR PROGRAM 83,583.72 85,558.85 88,534.52 30,708.00 .00 .00 .00
97
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 11,604 9,227 9,297 9,297 70 0.76%
Operating 5,469 5,000 5,000 5,000 - 0.00%
Capital 237 - - - - 0.00%
Total 17,310 14,227 14,297 14,297 70 0.49%
General Fund Expenditure Budget
Town Museum
Account Code: 200.7108
Town Museum
Personnel Operating Capital
98
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
TOWN MUSEUM SALARIES-PT 200.7108.103 7,225.63 7,953.32 10,776.04 8,564.00 8,629.00 8,629.00 8,629.00
TOWN MUSEUM SS/MEDICARE 200.7108.201 552.76 608.42 824.41 656.00 661.00 661.00 661.00
RETIREMENT CONTRIBUTION-VR 200.7108.202 .00 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.7108.203 .00 .00 .00 .00 .00 .00 .00
TOWN MUSEUM-WORKERS COMP 200.7108.211 5.43 3.70 3.48 7.00 7.00 7.00 7.00
TOWN MUSEUM BLDG MNT/RPR 200.7108.350 963.95 994.00 1,273.94 100.00 100.00 100.00 100.00
TOWN MUSEUM ELECTRICITY 200.7108.510 402.53 427.53 425.67 500.00 500.00 500.00 500.00
TOWN MUSEUM HEATING/GAS 200.7108.512 1,025.96 1,415.70 1,611.10 2,100.00 2,100.00 2,100.00 2,100.00
TOWN MUSEUM WATER 200.7108.513 231.89 223.77 233.41 300.00 300.00 300.00 300.00
TOWN MUSEUM COMMUNICATION 200.7108.521 1,674.84 1,854.31 1,925.01 2,000.00 2,000.00 2,000.00 2,000.00
REPLACEMENT OF EQUIPMENT 200.7108.709 .00 4,688.79 237.37 .00 .00 .00 .00
TOWN MUSEUM 12,082.99 18,169.54 17,310.43 14,227.00 14,297.00 14,297.00 14,297.00
99
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 265,735 409,078 412,159 412,159 3,081 0.75%
Operating 34,151 45,825 46,825 71,825 26,000 56.74%
Capital 66,716 5,500 3,000 3,000 (2,500) -45.45%
Total 366,603 460,403 461,984 486,984 1,581 0.34%
Authorized Positions
Office Coordinator 1.00 1.00 1.00 1.00
Associate Planner - 1.00 1.00 1.00
Principal Planner 1.00 - - -
Asst. Planning Director 1.00 1.00 1.00 1.00
Planning/Zoning Director 1.00 1.00 1.00 1.00
Total Positions 4.00 4.00 4.00 4.00
General Fund Expenditure Budget
Planning & Zoning Department
Account Code: 200.8101
Planning & Zoning Department
Personnel Operating Capital
100
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.8101.101 177,841.77 179,086.17 198,501.69 290,440.00 307,561.00 307,561.00 307,561.00
SALARIES & WAGES - OVERTIM 200.8101.102 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.8101.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8101.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8101.201 13,187.05 13,472.69 15,017.90 22,219.00 23,529.00 23,529.00 23,529.00
RETIREMENT CONTRIBUTION- V 200.8101.202 20,050.70 21,703.28 23,766.45 30,786.00 33,525.00 33,525.00 33,525.00
INSURANCE - VRS 200.8101.203 2,249.28 2,334.20 2,555.88 3,785.00 4,122.00 4,122.00 4,122.00
NATIONWIDE 200.8101.204 362.14 361.07 332.50 480.00 480.00 480.00 480.00
MEDICAL INSURANCE 200.8101.205 19,500.00 19,808.00 24,352.00 39,504.00 39,504.00 39,504.00 39,504.00
DISABILITY INS - HYBRID EM 200.8101.207 224.88 257.54 389.91 1,064.00 1,183.00 1,183.00 1,183.00
WORKERS' COMPENSATION INS 200.8101.211 1,039.85 810.10 818.90 20,800.00 2,255.00 2,255.00 2,255.00
CONTRACTUAL SERVICES 200.8101.302 510.00 135.00 1,486.00 2,500.00 10,000.00 10,000.00 35,000.00
MAINTENANCE & REPAIRS EQUI 200.8101.304 104.43 204.11 15.62 1,000.00 1,000.00 1,000.00 1,000.00
MAINTENANCE SERVICE CONTRA 200.8101.305 .00 .00 .00 500.00 500.00 500.00 500.00
PRINTING & BINDING 200.8101.306 .00 .00 332.84 1,000.00 500.00 500.00 500.00
ADVERTISING 200.8101.307 120.00 1,492.50 935.72 2,500.00 2,500.00 2,500.00 2,500.00
ZONING ORDINANCES 200.8101.311 .00 367.45 4,737.86 3,000.00 .00 .00 .00
CDBG PLANNING GRANT 200.8101.323 .00 .00 .00 .00 .00 .00 .00
FACADE GRANT 200.8101.342 .00 .00 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.8101.356 .00 .00 .00 .00 .00 .00 .00
ENVIRONMENTAL COMP- DEQ/DC 200.8101.371 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8101.521 1,498.43 2,063.61 2,694.83 3,000.00 3,000.00 3,000.00 3,000.00
POSTAGE 200.8101.522 345.95 190.75 341.23 750.00 750.00 750.00 750.00
MOTOR VECHICLE INSURANCE 200.8101.535 494.00 472.00 492.00 500.00 500.00 500.00 500.00
LIABILITY INSURANCE 200.8101.538 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.8101.541 1,053.94 1,658.92 3,102.13 2,500.00 2,500.00 2,500.00 2,500.00
GREENWAY EXPENDITURES 200.8101.545 861.10 2,679.06 11,654.85 5,000.00 5,000.00 5,000.00 5,000.00
GAS, OIL,GREASE & ANTIFREE 200.8101.548 240.64 453.21 148.86 600.00 600.00 600.00 600.00
SPECIAL EVENTS 200.8101.556 .00 5,896.23 -1,560.00 2,500.00 2,500.00 2,500.00 2,500.00
TRAVEL (MILEAGE/FARE)200.8101.560 2,088.81 .00 2,449.43 5,000.00 5,000.00 5,000.00 5,000.00
APPT MEMBER - TRNG & TRAVE 200.8101.564 1,500.00 2,100.00 .00 3,000.00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.8101.581 1,572.88 806.29 1,858.40 2,000.00 2,000.00 2,000.00 2,000.00
MISCELLANEOUS 200.8101.585 250.00 .00 .00 500.00 500.00 500.00 500.00
MEETING EXPENSES 200.8101.589 255.10 .00 686.01 2,000.00 2,000.00 2,000.00 2,000.00
DEMOLITION-BLIGHT/ABATEMEN 200.8101.595 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8101.702 .00 3,043.51 16,290.17 2,000.00 .00 .00 .00
PURCHASE OF LAND 200.8101.708 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.8101.716 .00 .00 1,245.85 1,500.00 1,500.00 1,500.00 1,500.00
SPECIAL PROJECTS 200.8101.722 .00 .00 49,180.25 1,500.00 1,500.00 1,500.00 1,500.00
VDOT REV-SHARING GLADE CRE 200.8101.739 .00 .00 .00 .00 .00 .00 .00
TINKER CREEK CANOE RAMP PR 200.8101.740 .00 .00 .00 500.00 .00 .00 .00
VDOT TA GRANT GLADECREEK P 200.8101.741 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.8101.799 .00 13,000.00 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIP 200.8101.801 1,557.51 1,854.49 4,775.71 7,975.00 7,975.00 7,975.00 7,975.00
PLANNING & ZONING 246,908.46 274,250.18 366,602.99 460,403.00 461,984.00 461,984.00 486,984.00
101
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 174 - 94,759 94,759 94,759 0.00%
Operating 25,568 28,900 103,752 103,752 74,852 259.00%
Capital - 6,766 - - (6,766) -100.00%
Total 25,742 35,666 198,511 198,511 162,845 456.58%
Authorized Positions
Econ Dev Specialist 1.00 1.00
Total Positions - - 1.00 1.00
General Fund Expenditure Budget
Economic Development
Account Code: 200.8150
Economic Development
Personnel Operating Capital
102
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 200.8150.101 43,136.29 8,421.50 .00 .00 71,155.00 71,155.00 71,155.00
SALARIES & WAGES - PART-TI 200.8150.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8150.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8150.201 3,305.58 645.16 .00 .00 5,444.00 5,444.00 5,444.00
RETIREMENT CONTRIBUTION- V 200.8150.202 5,016.24 1,112.95 .00 .00 7,756.00 7,756.00 7,756.00
INSURANCE - VRS 200.8150.203 561.60 119.65 .00 .00 954.00 954.00 954.00
NATIONWIDE 200.8150.204 60.36 9.64 .00 .00 120.00 120.00 120.00
MEDICAL INSURANCE 200.8150.205 3,684.00 1,324.00 .00 .00 8,568.00 8,568.00 8,568.00
DISABILITY INS - HYBRID EM 200.8150.207 .00 .00 .00 .00 591.00 591.00 591.00
WORKERS' COMPENSATION INS 200.8150.211 861.76 403.20 173.71 .00 171.00 171.00 171.00
CONTRACTUAL SERVICES 200.8150.302 .00 .00 .00 14,400.00 50,000.00 18,000.00 18,000.00
MAINTENANCE SERVICE CONTRA 200.8150.305 .00 .00 .00 .00 .00 .00 .00
ADVERTISING 200.8150.307 .00 .00 .00 .00 300.00 1,200.00 1,200.00
MARKETING 200.8150.308 7,341.54 3,386.00 2,927.26 6,000.00 35,000.00 5,000.00 5,000.00
CDBG PLANNING GRANT 200.8150.323 .00 .00 .00 .00 .00 .00 .00
FACADE GRANT 200.8150.342 .00 4,195.00 2,718.59 5,000.00 50,000.00 25,000.00 25,000.00
CDBG RELATED EXPENDITURES 200.8150.345 5,643.75 .00 .00 .00 .00 .00 .00
CDBG MATCH EXPENDITURES 200.8150.346 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8150.521 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.8150.541 21.50 162.85 .00 .00 200.00 200.00 200.00
TRAVEL & TRAINING 200.8150.560 1,412.51 .00 .00 1,000.00 5,000.00 5,000.00 5,000.00
CONTRIB/TRANS TO OTHER GOV 200.8150.567 55,500.00 57,303.75 .00 .00 .00 .00 .00
LIB PROP LEASE TERMINATION 200.8150.568 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.8150.581 330.38 119.88 .00 500.00 1,320.00 1,320.00 1,320.00
MISCELLANEOUS 200.8150.585 129.95 .00 .00 .00 200.00 200.00 200.00
MEETING EXPENSES 200.8150.589 74.41 .00 .00 .00 .00 .00 .00
DEMOLITION-ECONOMIC DEV 200.8150.595 .00 .00 .00 .00 .00 .00 .00
PERFORMANCE AGREEMENT 200.8150.596 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8150.702 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.8150.709 .00 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.8150.722 23,828.00 13,342.63 19,922.40 6,927.07 52,000.00 20,000.00 20,000.00
RSTP WALNUT ST IMP 200.8150.723 .00 .00 .00 .00 .00 .00 .00
CHAMBER SPONSORSHIP 200.8150.724 .00 .00 .00 .00 .00 12,000.00 12,000.00
CAPITAL OUTLAY 200.8150.799 .00 .00 .00 .00 .00 .00 .00
LEASE OF FACILITY 200.8150.803 .00 .00 .00 .00 .00 15,832.00 15,832.00
ECONOMIC DEVELOPMENT 150,907.87 90,546.21 25,741.96 33,827.07 288,779.00 198,511.00 198,511.00
103
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 84,956 120,000 100,000 100,000 (20,000) -16.67%
Capital - - - - - 0.00%
Total 84,956 120,000 100,000 100,000 (20,000) -16.67%
General Fund Expenditure Budget
Public Transportation
Account Code: 200.8160
Public Transportation
Personnel Operating Capital
104
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
VALLEY METRO BUS SERVICES 200.8160.309 79,161.29 24,357.32 84,955.84 120,000.00 120,000.00 100,000.00 100,000.00
PUBLIC TRANSPORTATION 79,161.29 24,357.32 84,955.84 120,000.00 120,000.00 100,000.00 100,000.00
105
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 5,349 7,350 2,765 2,765 (4,585) -62.38%
Capital - - - - - 0.00%
Total 5,349 7,350 2,765 2,765 (4,585) -62.38%
General Fund Expenditure Budget
Vinton Business Center
Account Code: 200.8170
Vinton Business Center
Personnel Operating Capital
106
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
CONTRACTUAL SERVICES 200.8170.302 1,917.50 2,507.50 5,265.00 6,835.00 6,835.00 2,250.00 2,250.00
MAINTENANCE & REPAIR BLDG.200.8170.350 .00 .00 .00 200.00 200.00 200.00 200.00
MNT LANDSCAPING MATERIALS 200.8170.364 .00 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.8170.510 80.66 80.33 84.27 165.00 165.00 165.00 165.00
MATERIALS & SUPPLIES 200.8170.553 .00 .00 .00 150.00 150.00 150.00 150.00
MISCELLANEOUS 200.8170.585 .00 .00 .00 .00 .00 .00 .00
VINTON BUSINESS CENTER 1,998.16 2,587.83 5,349.27 7,350.00 7,350.00 2,765.00 2,765.00
107
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 104,468 154,720 104,825 104,825 (49,895) -32.25%
Capital - - - - - 0.00%
Total 104,468 154,720 104,825 104,825 (49,895) -32.25%
General Fund Expenditure Budget
Performance Agreements
Account Code: 200.8180
Performance Agreements
Personnel Operating Capital
108
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
ROLAND E COOK AGREEMENT 200.8180.501 1,286.25 1,308.65 1,347.43 1,420.00 1,420.00 1,475.00 1,475.00
WILLIAM BYRD HS AGREEMENT 200.8180.502 1,206.61 2,628.64 3,120.46 3,300.00 3,300.00 3,350.00 3,350.00
OLD VINTON LIBRARY AGREEME 200.8180.503 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
VINYARD STATION AGREEMENT 200.8180.504 250,000.00 .00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00
GISH MILL AGREEMENT 200.8180.505 .00 .00 .00 20,000.00 60,000.00 .00 .00
HOTEL 200.8180.506 .00 .00 .00 30,000.00 170,000.00 .00 .00
PERFORMANCE AGREEMENTS 302,492.86 53,937.29 104,467.89 154,720.00 334,720.00 104,825.00 104,825.00
109
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 4,800 4,800 5,000 5,000 200 100.00%
Operating - - - - - 0.00%
Capital - - - - - 0.00%
Total 4,800 4,800 5,000 5,000 200 100.00%
General Fund Expenditure Budget
Retiree Insurance
Account Code: 200.8190
Retiree Insurance
Personnel Operating Capital
110
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
MEDICAL INSURANCE 200.8190.205 8,200.00 4,800.00 4,800.00 4,800.00 5,000.00 5,000.00 5,000.00
RETIREE INSURANCE 8,200.00 4,800.00 4,800.00 4,800.00 5,000.00 5,000.00 5,000.00
111
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 675,895 1,171,674 1,180,150 1,180,150 8,476 0.72%
Capital - - - - - 0.00%
Total 675,895 1,171,674 1,180,150 1,180,150 8,476 0.72%
General Fund Expenditure Budget
Debt Retirement
Account Code: 200.8800
Debt Retirement
Personnel Operating Capital
112
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
OFS-PMT TO RFND ESCRW AGNT 200.8800.705 .00 313,402.00 .00 .00 .00 .00 .00
CAPITAL LEASE OFU 200.8800.901 .00 .00 .00 .00 .00 .00 .00
POLICE VEHICLE LEASE - INT 200.8800.902 .00 .00 .00 .00 .00 .00 .00
OTHER LOAN COSTS 200.8800.903 .00 7,598.00 .00 .00 1,500.00 .00 .00
PRINCIPAL -VRA 2004 PUB SA 200.8800.904 .00 .00 .00 .00 .00 .00 .00
INTEREST - VRA 2004 PUB SA 200.8800.905 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - WAR MEM BLDG 200.8800.906 .00 .00 .00 .00 .00 .00 .00
INTEREST - WAR MEM BLDG 200.8800.907 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL VRA 2006 PUB SAF 200.8800.908 40,000.00 45,000.00 .00 .00 .00 .00 .00
INTEREST VRA 2006 PUB SAFE 200.8800.909 18,195.10 16,096.35 .00 .00 .00 .00 .00
BOND ISSUE COST - CAPITAL 200.8800.916 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL-CAPITAL PROJ '06 200.8800.917 .00 .00 .00 .00 .00 .00 .00
INTEREST-CAPITAL PROJ '06 200.8800.918 .00 .00 .00 .00 .00 .00 .00
POLICE LEASE - PRINCIPAL 200.8800.921 .00 .00 .00 .00 .00 .00 .00
POLICE LEASE - INTEREST 200.8800.922 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - 2013 BOND-REFU 200.8800.923 218,521.56 219,637.69 225,386.71 225,733.00 235,578.00 235,578.00 235,578.00
INTEREST - 2013 BOND REFUN 200.8800.924 25,635.13 21,143.99 18,961.20 11,959.00 7,231.00 7,231.00 7,231.00
RCACP SERIES 2013 PRINCIPA 200.8800.925 8,444.00 .00 .00 .00 .00 .00 .00
RCACP SERIES 2013 INTEREST 200.8800.926 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - 2015 PW LEASE 200.8800.927 .00 .00 .00 .00 .00 .00 .00
INTEREST - 2015 PW LEASE 200.8800.928 .00 .00 .00 .00 .00 .00 .00
GO REFUND SERIES 2016A PRI 200.8800.929 68,000.00 66,000.00 69,000.00 68,000.00 71,000.00 71,000.00 71,000.00
GO REFUND SERIES 2016A INT 200.8800.930 11,521.00 10,127.00 11,840.31 7,360.00 5,966.00 5,966.00 5,966.00
2017 LEASE PURCHASE PRIN 200.8800.931 35,448.98 36,315.98 169,693.02 .00 110,413.00 .00 .00
2017 LEASE PURCHASE INT 200.8800.932 4,793.95 3,926.95 3,443.69 .00 6,169.00 .00 .00
2018 VML KNUCKLEBOOM PRIN 200.8800.933 20,736.15 21,383.95 104,802.01 .00 22,739.00 .00 .00
2018 VML KNUCKLEBOOM INT 200.8800.934 4,395.11 3,747.31 8,288.66 .00 2,391.00 .00 .00
2021 REFUND SERIES 2006A P 200.8800.935 .00 .00 52,000.00 55,000.00 55,000.00 55,000.00 55,000.00
2021 REFUND SERIES 2006A I 200.8800.936 .00 .00 12,479.89 4,465.40 4,465.40 4,465.40 4,465.40
2016B VML/VACO REFUNDING PRIN 200.8800.937 .00 .00 .00 181,000.00 186,000.00 186,000.00 186,000.00
2016B VML/VACO REFUNDING INT 200.8800.938 .00 .00 .00 21,864.00 18,101.50 18,101.50 18,101.50
2021 REFUND SERIES 2013 PRIN 200.8800.939 .00 .00 .00 94,000.00 96,000.00 96,000.00 96,000.00
2021 REFUND SERIES 2013 INT 200.8800.940 .00 .00 .00 18,742.00 17,181.00 17,181.00 17,181.00
2021 NEW MONEY ISSUANCE PRIN 200.8800.941 .00 .00 .00 417,000.00 424,000.00 424,000.00 424,000.00
2021 NEW MONEY ISSUANCE INT 200.8800.942 .00 .00 .00 66,550.00 59,627.20 59,627.20 59,627.20
DEBT RETIREMENT - BONDS 455,690.98 764,379.22 675,895.49 1,171,673.40 1,323,362.10 1,180,150.10 1,180,150.10
113
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Stormwater Fund Transfer 595,938 420,996 409,153 409,153 (11,843) -2.81%
Grant Fund Transfer - - - - - 0.00%
Capital Fund Transfer 750,000 169,000 1,315,277 1,275,000 1,106,000 100.00%
Non Department Transfer - - - - - 0.00%
Total 1,345,938 589,996 1,724,430 1,684,153 1,134,434 192.28%
General Fund Expenditure Budget
Transfers
Account Code: 200.9950
Transfers
Stormwater Fund Transfer
Capital Fund Transfer
114
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
TRANSFER TO STORMWATER 200.9950.900 181,627.65 409,738.48 595,938.20 420,996.00 409,153.00 409,153.00 409,153.00
TRANSFER TO GRANT FUND 200.9950.901 .00 .00 .00 .00 .00 .00 .00
TRANSFER TO CAPITAL FUND 200.9950.905 600,012.00 1,698,724.96 749,999.96 169,000.00 900,000.00 1,315,276.59 1,275,000.00
NON DEPT TRANSFERS 200.9950.910 .00 .00 .00 .00 .00 .00 .00
TRANSFERS TO 781,639.65 2,108,463.44 1,345,938.16 589,996.00 1,309,153.00 1,724,429.59 1,684,153.00
115
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating - - - - - 0.00%
Capital - - - - - 0.00%
Total - - - - - 0.00%
General Fund Expenditure Budget
Travel & PTO Payout General Fund
Account Code: 200.9000 & 200.9970
116
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
TRAVEL (MILEAGE/FARE)200.9000.560 .00 4,253.22 .00 .00 .00 .00 .00
PTO PAYOUT 200.9970.101 .00 257,760.35 .00 .00 .00 .00 .00
PTO PAYOUT SS/MEDICARE 200.9970.201 .00 19,718.69 .00 .00 .00 .00 .00
VRS - TRUE-UP 200.9970.999 .00 .00 .00 .00 .00 .00 .00
TRAVEL & PTO PAYOUT .00 281,732.26 .00 .00 .00 .00 .00
TOTAL GENERAL FUND 7,358,329.35 8,696,147.94 8,242,573.34 10,246,695.43 12,647,856.41 12,532,963.00 12,532,963.00
117
118
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
PD Overtime Grant - - - - - 0.00%
AY20 PD Overtime Grant 904 - - - - 0.00%
AY21 PD Overtime Grant 9,962
Police CESF Grant 874
BVP Grant 2,650 - - - - 0.00%
LOLE Block Grant FF18 2,767
Fire Programs Grant 32,777 - - - - 0.00%
VDOT Gladecreek PhII 24,361 - - - - 0.00%
VML Risk Mgmt Grant 4,000 4,000 4,000 4,000 - 0.00%
Arbor Day Grant 8,248
Brownfield Grant - - - - - 0.00%
Walnut Ave 5th West 41,561 - - - - 0.00%
VIDA/TAF Grant 53,800 - - - - 0.00%
EPA Grant 104,788 - - - - 0.00%
AY19 Bryne Grant - - - - - 0.00%
Walnut Ave Lee 1st 66,028 - - - - 0.00%
CARES Act Funding 2,758 - - - - 0.00%
CARES Utility Funding - - - - - 0.00%
ARPA CSLFRF Utility 46,386
2020 FEMA - - - - - 0.00%
AY21 DCJS 48,663
AY21 DHR Grant 108,720 - - - - 0.00%
AY21 GC Greenway 2B 9,458 - - - - 0.00%
AY21 IRF Econ Dev Grant 694
AY21 SLAF Woodland -
Revenue Reimbursement 126
ARPA Funding 433,027 4,204,017 - - (4,204,017) 100.00%
ARPA Interest 1,933
Total 1,004,484 4,208,017 4,000 4,000 (4,204,017) -99.90%
Grant Fund Summary of Revenues
Revenue by Grant
***All Grant Awards are adopted by Council. Awards adopted on a multi-year basis do not have to be adopted
during the budget process, but are moved forward by the Finance Director/Treasurer after the audit entries have
been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.***
Grant Fund Revenues
PD Overtime GrantAY20 PD Overtime GrantAY21 PD Overtime GrantPolice CESF GrantBVP GrantLOLE Block Grant FF18Fire Programs GrantVDOT Gladecreek PhIIVML Risk Mgmt GrantArbor Day GrantBrownfield GrantWalnut Ave 5th WestVIDA/TAF GrantEPA GrantAY19 Bryne GrantWalnut Ave Lee 1stCARES Act FundingCARES Utility Funding
119
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
DMV OVERTIME GRANT REIMB 250.1000.001 8,548.65 2,820.11 .00 .00 .00 .00 .00
AW20 DMV OVERTIME GRANT RE 250.1001.001 .00 2,741.12 904.37 .00 .00 .00 .00
AW21 DMV OVERTIME GRANT RE 250.1002.001 .00 .00 9,962.09 .00 .00 .00 .00
POL-CESF GRANT OVERTIME 250.1003.001 .00 .00 873.91 .00 .00 .00 .00
BVP VEST GRANT REIMB 250.1020.001 720.45 1,986.00 2,649.50 .00 .00 .00 .00
LE BLOCK GRANT REIMB 250.1025.001 3,962.00 .00 .00 .00 .00 .00 .00
AY20 BVP VEST GRANT REIMB 250.1026.001 .00 .00 .00 .00 .00 .00 .00
LOLE BLOCK FF18 GRANT 250.1027.001 .00 .00 2,767.00
FIRE PROGRAMS GRANT 250.1030.001 29,494.00 30,862.00 32,777.00 .00 .00 .00 .00
DMV DUI TASKFORCE GRANT 250.1035.001 14,759.78 .00 .00 .00 .00 .00 .00
TAP VDOT 80% GRANT 250.1040.001 82,144.42 331,834.10 24,360.58 .00 .00 .00 .00
GISH MILL STUDY GRANT 250.1045.001 .00 .00 .00 .00 .00 .00 .00
VML RISK MANAGEMENT GRANT 250.1050.001 4,000.00 3,918.65 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
ARBOR DAY GRANT 250.1055.001 212.88 .00 8,248.27 .00 .00 .00 .00
CCD NEIGHBORHOOD PLANNING 250.1060.001 21,361.25 .00 .00 .00 .00 .00 .00
BROWNFIELD GRANT REVENUE 250.1065.001 26,793.00 12,207.00 .00 .00 .00 .00 .00
WALNUT AVE BIKE PED 5TH WE 250.1070.001 89,365.51 43,855.00 41,560.50 .00 .00 .00 .00
VIDA/TAF GRANT PROGRAM REV 250.1075.001 66,000.00 68,200.00 53,800.00 .00 .00 .00 .00
EPA BROWNFIELDS GRNT REV 250.1080.001 59,143.92 90,899.40 104,788.06 .00 .00 .00 .00
AWYR2019 BYRNE JAG GRANT R 250.1085.001 10,672.62 832.80 .00 .00 .00 .00 .00
2020 CENSUS GRANT REIMB 250.1090.001 213.66 .00 .00 .00 .00 .00 .00
WALNT AV BIKE PED LEE TO 1 250.1095.001 352.72 55,143.57 66,028.18 .00 .00 .00 .00
CARES ACT REVENUE 250.1100.001 16,246.13 1,368,771.59 2,757.84 .00 .00 .00 .00
ARPA CSLFRF NEU REVENUE 250.1150.001 .00 .00 433,026.89 4,204,017.00 .00 .00 .00
ARPA ACCOUNT INTEREST INC 250.1150.002 .00 .00 1,933.16 .00 .00 .00 .00
CARES ACT UTILITY REVENUE 250.1175.001 .00 32,261.07 .00 .00 .00 .00 .00
ARPA SLFRF UTILITY REVENUE 250.1180.001 .00 .00 46,385.58 .00 .00 .00 .00
2020 FEMA COVID19 250.1200.001 24,270.15 7,649.70 .00 .00 .00 .00 .00
AY21 DHR GISH MILL GRANT 250.1210.001 .00 12,564.00 108,719.72 .00 .00 .00 .00
AY21 IRF ECON DEV GRANT 250.1220.001 .00 .00 693.98 .00 .00 .00 .00
AY21 DCJS BODY WORN GR REV 250.1230.001 .00 .00 48,663.00 .00 .00 .00 .00
GLADE CREEK GRNWY PH2B REV 250.1240.001 .00 .00 9,457.78 .00 .00 .00 .00
REVENUE REIMBURSEMENT 250.1250.001 .00 .00 126.20 .00 .00 .00 .00
TRANSFER FROM 250.4105.001 .00 .00 .00 .00 .00 .00 .00
TOTAL GRANT FUND 458,261.14 2,066,546.11 1,004,483.61 4,208,017.00 4,000.00 4,000.00 4,000.00
120
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
PD Overtime Grant - - - - - 0.00%
AY20 PD Overtime Grant 904 - - - - 0.00%
AY21 PD Overtime Grant 10,325 - - - - 0.00%
Police CESF Grant 874 - - - - 0.00%
BVP Grant 2,855 - - - - 0.00%
LOLE Block Grant FF18 2,767 - - - - 0.00%
Fire Programs Grant 32,777 - - - - 0.00%
VDOT Gladecreek PhII 33,745 - - - - 0.00%
VML Risk Mgmt Grant 4,000 4,000 4,000 4,000 - 0.00%
Arbor Day Grant 4,186 - - - - 0.00%
Brownfield Grant - - - - - 0.00%
Walnut Ave 5th West 35,880 - - - - 0.00%
VIDA/TAF Grant 53,800 - - - - 0.00%
EPA Grant 104,788 - - - - 0.00%
AY19 Bryne Grant - - - - - 0.00%
Walnut Ave Lee 1st 57,231 - - - - 0.00%
CARES Act Funding 2,758 - - - - 0.00%
CARES Utility Funding - - - - - 0.00%
ARPA CSLFRF Utility 46,386 - - - 0.00%
2020 FEMA - - - - 0.00%
AY21 DCJS 48,649 - - - 0.00%
AY21 DHR Grant 108,720 - - - - 0.00%
AY21 GC Greenway 2B 13,101 - - - - 0.00%
AY21 IRF Econ Dev Grant 694 - - - - 0.00%
AY21 SLAF Woodland 126 - - - - 0.00%
ARPA Funding 434,960 4,204,017 - - (4,204,017) 100.00%
Total 999,526 4,208,017 4,000 4,000 (4,204,017) -99.90%
Grant Fund Summary of Expenditures
Expenditure by Grant
***All Grant Awards are adopted by Council. Awards adopted on a multi-year basis do not have to be adopted
during the budget process, but are moved forward by the Finance Director/Treasurer after the audit entries have
been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.***
Grant Fund Expenditures
PD Overtime GrantAY20 PD Overtime GrantAY21 PD Overtime GrantPolice CESF GrantBVP GrantLOLE Block Grant FF18Fire Programs GrantVDOT Gladecreek PhIIVML Risk Mgmt GrantArbor Day GrantBrownfield GrantWalnut Ave 5th WestVIDA/TAF GrantEPA GrantAY19 Bryne GrantWalnut Ave Lee 1stCARES Act FundingCARES Utility Funding
121
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
OVERTIME 250.1000.102 8,548.65 2,820.11 .00 .00 .00 .00 .00
TRAVEL & TRAINING 250.1000.560 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 250.1000.716 .00 .00 .00 .00 .00 .00 .00
OVERTIME 250.1001.102 .00 2,741.12 904.37 .00 .00 .00 .00
OVERTIME 250.1002.102 .00 .00 4,935.36 .00 .00 .00 .00
OVERTIME 250.1002.201 .00 .00 197.44 .00 .00 .00 .00
OVERTIME 250.1002.716 .00 .00 5,192.00 .00 .00 .00 .00
OVERTIME 250.1003.102 .00 .00 873.91 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1020.553 720.45 1,986.00 2,855.49 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1025.553 3,962.00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 250.1027.716 .00 .00 2,767.00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1030.553 188,621.82 30,862.00 32,777.00 .00 .00 .00 .00
SALARIES & WAGES 250.1035.101 9,340.92 .00 .00 .00 .00 .00 .00
OVERTIME 250.1035.102 1,269.47 .00 .00 .00 .00 .00 .00
MEDICARE & SS 250.1035.201 820.27 .00 .00 .00 .00 .00 .00
RETIREMENT-VRS 250.1035.202 1,162.68 .00 .00 .00 .00 .00 .00
INSURANCE-VRS 250.1035.203 130.20 .00 .00 .00 .00 .00 .00
NATIONWIDE 250.1035.204 25.00 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 250.1035.205 630.00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 250.1035.211 485.20 .00 .00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 250.1035.310 584.24 .00 .00 .00 .00 .00 .00
TELEPHONE 250.1035.521 215.30 .00 .00 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1035.553 96.50 .00 .00 .00 .00 .00 .00
SPECIAL PROJECT 250.1040.741 93,539.64 331,834.10 33,745.04 .00 .00 .00 .00
GISH MILL STUDY GRANT 250.1045.724 .00 .00 .00 .00 .00 .00 .00
VML RISK MANAGEMENT GRANT 250.1050.585 4,000.00 3,918.65 4,000.00 4,000.00 4,000.00 4,000.00 4,000.00
ARBOR DAY GRANT 250.1055.556 .00 .00 4,186.16 .00 .00 .00 .00
CCD NEIGHBORHOOD PLANNING 250.1060.302 21,361.25 .00 .00 .00 .00 .00 .00
BROWNFIELD GRANT 250.1065.302 26,793.00 12,207.00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1070.302 89,017.35 43,855.00 35,879.78 .00 .00 .00 .00
CONTRACTUAL SVCS 250.1075.302 66,000.00 68,200.00 53,800.00 .00 .00 .00 .00
HAZARD MAT CONTRACTUAL SVC 250.1080.302 47,817.60 48,345.00 16,934.46 .00 .00 .00 .00
PETR SITES CONTRACTUAL SVC 250.1080.303 10,489.60 42,554.40 87,853.60 .00 .00 .00 .00
HAZARD MAT TRAVEL & DIR EX 250.1080.560 836.72 .00 .00 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1085.553 3,628.98 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 250.1085.716 7,043.64 832.80 .00 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1090.553 213.66 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1095.302 352.72 55,143.57 57,231.03 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1095.553 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES 250.1100.101 .00 379,875.62 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 250.1100.102 .00 25,015.39 .00 .00 .00 .00 .00
SS/MEDICARE 250.1100.201 .00 28,637.65 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 250.1100.202 .00 39,226.47 .00 .00 .00 .00 .00
INSURANCE - VRS 250.1100.203 .00 4,846.23 .00 .00 .00 .00 .00
NATIONWIDE 250.1100.204 .00 752.20 .00 .00 .00 .00 .00
MEDICAL INSURANCE 250.1100.205 .00 60,974.00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1100.553 16,244.97 829,444.03 2,757.84 .00 .00 .00 .00
SALARIES & WAGES 250.1150.101 .00 .00 305,905.46 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 250.1150.102 .00 .00 635.54 .00 .00 .00 .00
SS/MEDICARE 250.1150.201 .00 .00 22,659.73 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 250.1150.202 .00 .00 19,915.46 .00 .00 .00 .00
INSURANCE - VRS 250.1150.203 .00 .00 2,141.80 .00 .00 .00 .00
NATIONWIDE 250.1150.204 .00 .00 670.00 .00 .00 .00 .00
MEDICAL INSURANCE 250.1150.205 .00 .00 20,046.68 .00 .00 .00 .00
DISABILITY INS-HYBRID EMP 250.1150.207 .00 .00 279.09 .00 .00 .00 .00
WORKER'S COMP INSURANCE 250.1150.211 .00 .00 581.76 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1150.302 .00 .00 61,999.53 .00 .00 .00 .00
BRIDGE MAINTENANCE 250.1150.372 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 250.1150.521 .00 .00 125.00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1150.553 .00 .00 .00 .00 .00 .00 .00
MILLING & PAVING 250.1150.717 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 250.1150.799 .00 .00 .00 .00 .00 .00 .00
WVWA ARPA TRANSFER 250.1150.915 .00 .00 .00 .00 .00 .00 .00
WATER & SEWER ASSISTANCE 250.1175.513 .00 32,261.07 .00 .00 .00 .00 .00
WATER & SEWER ASSISTANCE 250.1180.513 .00 .00 46,385.58 .00 .00 .00 .00
2020 FEMA COVID19 REIMB 250.1200.553 24,270.15 7,649.70 .00 .00 .00 .00 .00
A&E RECOVERY & REHAB 250.1210.315 .00 1,450.00 20,450.00 .00 .00 .00 .00
NATIONAL REGISTER ACTIV 250.1210.316 .00 3,614.00 1,386.00 .00 .00 .00 .00
H&H STUDY 250.1210.317 .00 7,500.00 .00 .00 .00 .00 .00
CONTSTRUCTION ACTIVITY 250.1210.318 .00 .00 86,883.72 .00 .00 .00 .00
IRF RELATED EXPENDITURES 250.1220.345 .00 .00 693.98 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1230.553 .00 .00 48,648.60 .00 .00 .00 .00
CONTRACTUAL SVCS - ENG 250.1240.302 .00 .00 13,101.38 .00 .00 .00 .00
122
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
ROW & UTILITIES 250.1240.513 .00 .00 .00 .00 .00 .00 .00
CONSTRUCTION 250.1240.741 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1250.302 .00 .00 126.20 .00 .00 .00 .00
TOTAL GRANT FUND 628,221.98 2,066,546.11 999,525.99 4,208,017.00 4,000.00 4,000.00 4,000.00
123
124
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Interest from Investments - - 20,723 11,000 11,000 0.00%
Transfer In General Fund 750,000 169,000 1,315,277 1,275,000 1,106,000 654.44%
Transfer In Utility Fund - 2,500,000 - - (2,500,000) -100.00%
Use of Fund Balance - -- - - 0.00%
Total 750,000 2,669,000 1,336,000 1,286,000 (1,383,000) -51.82%
Capital Fund Summary of Revenues
Revenue Summary
Capital Fund Revenue
Interest from Investments Transfer In General Fund
Transfer In Utility Fund Use of Fund Balance
125
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
INTEREST FROM INVESTMENTS 400.1501.001 .00 .00 .00 .00 20,723.41 20,723.41 11,000.00
RE-APPROPRIATED FUND BALAN 400.1899.010 .00 .00 .00 .00 .00 .00 -
RECOVERIES & REBATES 400.1901.001 .00 .00 .00 .00 .00 .00 -
TRANSFER FROM GEN FUND 400.4105.001 600,012.00 1,698,724.96 749,999.96 169,000.00 1,315,276.59 1,315,276.59 1,275,000.00
TRANSFER FROM UTIL FUND 400.4105.002 .00 .00 .00 2,500,000.00 .00 .00 -
TOTAL CAPITAL FUND 600,012.00 1,698,724.96 749,999.96 2,669,000.00 1,336,000.00 1,336,000.00 1,286,000.00
126
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Treasurer/Finance 100,019 - - - - 0.00%
Police Department - 11,000 - - (11,000) -100.00%
Highway Maintenance 471,056 580,000 260,000 260,000 (320,000) -55.17%
Building & Grounds 23,900 462,000 250,000 250,000 (212,000) -
Health Department - - - - - -
Traffic Signs & Streets 76,245 266,000 390,000 340,000 74,000 27.82%
Town Museum 25,000 15,000 - - (15,000) -100.00%
Planning & Zoning 20,747 275,000 36,000 36,000 (239,000) -86.91%
Economic Development - 860,000 400,000 400,000 (460,000) -53.49%
Transfer to Stormwater - 200,000 - - (200,000) -
Total 716,968 2,669,000 1,336,000 1,286,000 (1,383,000) -51.82%
Capital Fund Summary of Expenditures
Expenditure Summary
Capital
Fund Expenditures
Treasurer/Finance Police Department
Highway Maintenance Building & Grounds
Health Department Traffic Signs & Streets
Town Museum Planning & Zoning
Economic Development Transfer to Stormwater
127
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
CONTRACTUAL SERVICES 400.1214.302 .00 .00 100,018.80 .00 .00 .00 .00
CAPITAL OUTLAY 400.3101.799 27,000.00 .00 .00 11,000.00 .00 .00 .00
MATERIALS & SUPPLIES 400.4101.553 .00 .00 20,451.36 .00 .00 .00 .00
MOUNTAIN VIEW ROAD IMP 400.4101.701 .00 .00 26,634.00 150,000.00 .00 .00 .00
HARDY RD PAVING 400.4101.781 .00 .00 423,971.00 .00 .00 .00 .00
CAPITAL OUTLAY 400.4101.799 58,249.30 .00 .00 430,000.00 260,000.00 260,000.00 260,000.00
CONTRACTUAL SERVICES 400.4108.302 .00 .00 76,245.00 226,000.00 300,000.00 300,000.00 250,000.00
CAPITAL OUTLAY 400.4108.799 .00 60,890.00 .00 40,000.00 90,000.00 90,000.00 90,000.00
FURNITURE AND FIXTURES 400.4304.702 .00 29,490.16 .00 .00 .00 .00 .00
WINDOW REPLACEMENT 400.4304.720 .00 16,500.00 16,500.00 .00 .00 .00 .00
LIGHTING 400.4304.722 .00 12,837.94 5,000.00 .00 .00 .00 .00
HVAC REPLACEMENT 400.4304.725 .00 12,590.00 .00 .00 .00 .00 .00
PARKING LOT REPAVING 400.4304.781 .00 91,948.21 .00 .00 .00 .00 .00
CAPITAL OUTLAY 400.4304.799 100,175.69 497,580.81 2,400.00 462,000.00 250,000.00 250,000.00 250,000.00
CAPITAL OUTLAY 400.4305.799 17,316.00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 400.7108.799 .00 .00 25,000.00 15,000.00 .00 .00 .00
GREENWAY EXPENDITURES MATC 400.8101.545 .00 .00 .00 275,000.00 36,000.00 36,000.00 36,000.00
GISH MILL DELIVERY 400.8150.724 .00 7,961.98 12,796.00 .00 .00 .00 .00
CAPITAL OUTLAY 400.8150.799 .00 .00 7,951.45 860,000.00 400,000.00 400,000.00 400,000.00
TRANSFERS TO EDA 400.8150.916 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES 400.9103.101 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 400.9103.102 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 400.9103.201 .00 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 400.9103.202 .00 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 400.9103.203 .00 .00 .00 .00 .00 .00 .00
NATIONWIDE 400.9103.204 .00 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 400.9103.205 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 400.9103.207 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 400.9103.211 .00 .00 .00 .00 .00 .00 .00
NON DEPT TRANSFERS 400.9950.910 .00 .00 .00 200,000.00 .00 .00 .00
TOTAL CAPITAL FUND 202,740.99 729,799.10 716,967.61 2,669,000.00 1,336,000.00 1,336,000.00 1,286,000.00
128
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Transfer In 803,102 620,996 - 409,153 (211,843) -34.11%
Total 803,102 620,996 - 409,153 (620,996) -100.00%
Stormwater Fund Summary of Revenues
Comparison by Function
NOTE: Stormwater does not currently have a fee source. Prior to FY 22-23, revenues to cover expenses are funded via
a 50% Transfer from the General Fund and a 50% Transfer from the Utility Fund, where the charges were originally split
during expenditure coding.
Stormwater Revenue
Transfer In
129
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
MISCELLANEOUS INCOME 600.1899.001 .00 .00 .00 .00 .00 .00 -
RE-APPROPRIATED FUND BALAN 600.1899.010 .00 .00 .00 .00 .00 .00 -
TRANSFER FROM 600.4105.001 363,255.29 659,476.96 803,102.24 620,996.00 409,153.00 409,153.00 409,153.00
TOTAL STORMWATER FUND 363,255.29 659,476.96 803,102.24 620,996.00 409,153.00 409,153.00 409,153.00
130
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Administration 19,022 102,874 103,458 103,458 584 0.57%
Street & Road Cleaning 126,121 85,081 100,506 100,506 15,425 18.13%
Operations 174,760 433,041 205,189 205,189 (227,852) -52.62%
Debt Retirement 184,168 - - - - 0.00%
Total 504,070 620,996 409,153 409,153 (211,843) -34.11%
Stormwater Fund Summary of Expenditures
Comparison by Function
Stormwater Expenditures
Administration
Street & Road Cleaning
Operations
Debt Retirement
131
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 9,143 91,551 97,358 97,358 5,807 6.34%
Operating 9,879 4,500 6,100 6,100 1,600 35.56%
Capital -6,823 - -(6,823) 0.00%
Total 19,022 102,874 103,458 103,458 584 0.57%
Authorized Positions
Utility Systems Manager 1.00 1.00
Total Positions - -1.00 1.00
Stormwater Fund Expenditure Budget
Administration
Account Code: 600.6200
Stormwater Administration
Personnel Operating Capital
132
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 600.6200.101 33,972.73 34,267.55 39,958.15 66,162.00 70,735.00 70,735.00 70,735.00
SALARIES & WAGES - OVERTIM 600.6200.102 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 600.6200.103 .00 63.65 1,188.74 .00 .00 .00 .00
SEPARATION PAY 600.6200.105 127.64 2,990.24 .00 .00 .00 .00 .00
SS/MEDICARE 600.6200.201 2,367.95 2,848.74 2,976.23 5,062.00 5,488.00 5,488.00 5,488.00
RETIREMENT CONTRIBUTION- V 600.6200.202 26,859.76 15,966.15 -41,513.70 7,206.00 7,711.00 7,711.00 7,711.00
INSURANCE - VRS 600.6200.203 406.32 445.65 486.13 886.00 948.00 948.00 948.00
NATIONWIDE 600.6200.204 49.12 308.56 558.83 120.00 120.00 120.00 120.00
MEDICAL INSURANCE 600.6200.205 4,541.45 4,711.55 4,488.62 8,568.00 8,568.00 8,568.00 8,568.00
CAR ALLOWANCE 600.6200.206 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 600.6200.207 20.22 28.94 20.38 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 600.6200.209 .00 .00 286.12 .00 .00 .00 .00
WORKERS' COMPENSATION INS 600.6200.211 264.45 688.03 693.45 3,547.00 3,788.00 3,788.00 3,788.00
CONTRACTUAL SERVICES 600.6200.302 9,734.43 5,206.95 3,767.45 .00 2,500.00 2,500.00 2,500.00
INDEPENDENT AUDITORS 600.6200.303 1,000.00 3,472.75 2,361.30 .00 .00 .00 .00
SPECIAL TRAINING 600.6200.356 .00 .00 .00 1,000.00 500.00 500.00 500.00
PERMITTING 600.6200.371 3,000.00 3,000.00 3,750.00 3,000.00 800.00 800.00 800.00
TELEPHONE 600.6200.521 456.11 214.26 .00 500.00 500.00 500.00 500.00
LEASE OF EQUIPMENT 600.6200.801 .00 .00 .00 6,823.00 1,800.00 1,800.00 1,800.00
ADMINISTRATION 82,800.18 74,213.02 19,021.70 102,874.00 103,458.00 103,458.00 103,458.00
133
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 70,250 64,251 69,506 69,506 5,255 8.18%
Operating 55,871 15,830 31,000 31,000 15,170 95.83%
Capital -5,000 - -(5,000) 0.00%
Total 126,121 85,081 100,506 100,506 15,425 18.13%
Authorized Positions
Street Sweeper Operator 1.00 1.00 1.00 1.00
Total Positions 1.00 1.00 1.00 1.00
Stormwater Fund Expenditure Budget
Street & Road Cleaning
Account Code: 600.6202
Street & Road Cleaning
Personnel Operating Capital
134
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 600.6202.101 28,608.01 42,521.40 46,838.85 41,073.00 43,890.00 43,890.00 43,890.00
SALARIES & WAGES - OVERTIM 600.6202.102 521.22 695.61 688.44 700.00 700.00 700.00 700.00
SEPARATION PAY 600.6202.105 .00 445.37 .00 .00 .00 .00 .00
SS/MEDICARE 600.6202.201 2,173.72 3,172.42 3,477.14 3,196.00 3,412.00 3,412.00 3,412.00
RETIREMENT CONTRIBUTION- V 600.6202.202 3,011.39 4,165.22 4,329.21 4,471.00 4,784.00 4,784.00 4,784.00
INSURANCE - VRS 600.6202.203 1,223.49 448.18 465.52 550.00 589.00 589.00 589.00
NATIONWIDE 600.6202.204 51.16 7.35 .08 120.00 120.00 120.00 120.00
MEDICAL INSURANCE 600.6202.205 3,048.80 11,114.94 12,900.87 13,800.00 13,800.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 600.6202.207 104.41 151.74 165.66 341.00 365.00 365.00 365.00
UNEMPLOYMENT INSURANCE 600.6202.209 .00 .00 7.34 .00 .00 .00 .00
WORKERS' COMPENSATION INS 600.6202.211 1,651.27 1,364.96 1,376.44 1,730.00 1,846.00 1,846.00 1,846.00
MAINTENANCE & REPAIRS EQUI 600.6202.304 3,986.27 5,517.58 5,489.96 8,000.00 15,000.00 15,000.00 15,000.00
UNIFORMS/WEARING APPAREL 600.6202.310 518.03 639.00 742.15 800.00 .00 .00 .00
MOTOR VEHICLE INSURANCE 600.6202.535 474.00 452.00 472.00 500.00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 600.6202.548 1,653.82 2,519.61 4,790.94 4,000.00 5,500.00 5,500.00 5,500.00
OIL, ANTIFREEZE, AND FLUID 600.6202.549 224.94 525.58 380.16 500.00 2,000.00 2,000.00 2,000.00
MATERIALS & SUPPLIES 600.6202.553 .00 32.50 65.96 200.00 .00 .00 .00
SMALL TOOLS 600.6202.554 .00 31.48 .00 100.00 .00 .00 .00
REGIONAL LANDFILL CHARGES 600.6202.601 4,702.82 6,261.86 3,897.60 5,000.00 8,500.00 8,500.00 8,500.00
CAPITAL OUTLAY 600.6202.799 .00 -35,450.00 .00 .00 .00 .00 .00
DEPRECIATION 600.6202.996 34,171.86 34,171.86 40,032.32 .00 .00 .00 .00
STREET & ROAD CLEANING 86,125.21 78,788.66 126,120.64 85,081.00 100,506.00 100,506.00 100,506.00
135
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel 135,601 132,028 120,689 120,689 (11,339) -8.59%
Operating 29,914 36,513 84,500 84,500 47,987 131.42%
Capital 9,245 264,500 --(264,500) -100.00%
Total 174,760 433,041 205,189 205,189 (227,852) -52.62%
Authorized Positions
Stormwater Technician 1.00
Equipment Operator III 1.00
Total Positions - - 2.00
Stormwater Fund Expenditure Budget
Operations
Account Code: 600.6205
Stormwater Operations
Personnel Operating Capital
136
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
SALARIES & WAGES 600.6205.101 111,292.48 111,115.58 85,277.31 90,874.00 80,795.00 80,795.00 80,795.00
SALARIES & WAGES - OVERTIM 600.6205.102 5,086.44 4,865.98 11,108.80 5,000.00 1,600.00 1,600.00 1,600.00
SALARIES & WAGES - PART-TI 600.6205.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 600.6205.105 382.89 40.82 642.00 .00 .00 .00 .00
SS/MEDICARE 600.6205.201 8,409.08 8,573.64 7,099.98 7,335.00 6,304.00 6,304.00 6,304.00
RETIREMENT CONTRIBUTION- V 600.6205.202 11,602.23 11,843.76 9,410.25 9,894.00 8,807.00 8,807.00 8,807.00
INSURANCE - VRS 600.6205.203 1,304.11 1,289.73 1,019.05 1,217.00 1,083.00 1,083.00 1,083.00
NATIONWIDE 600.6205.204 147.98 102.84 72.98 240.00 240.00 240.00 240.00
MEDICAL INSURANCE 600.6205.205 23,938.68 23,386.65 15,815.27 17,136.00 17,136.00 17,136.00 17,136.00
DISABILITY INS - HYBRID EM 600.6205.207 208.95 251.21 193.43 332.00 373.00 373.00 373.00
UNEMPLOYMENT INSURANCE 600.6205.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 600.6205.211 5,897.92 4,916.07 4,962.16 4,883.00 4,351.00 4,351.00 4,351.00
CONTRACTUAL SERVICES 600.6205.302 4,389.12 5,000.00 5,000.00 5,000.00
MAINTENANCE & REPAIRS EQUI 600.6205.304 101.60 .00 .00 2,500.00 500.00 500.00 500.00
UNIFORMS/WEARING APPAREL 600.6205.310 7.99 2,000.00 2,000.00 2,000.00
SPECIAL TRAINING 600.6205.356 14.58 8.58 .00 500.00 1,000.00 1,000.00 1,000.00
PROPERTY INSURANCE 600.6205.532 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLE INSURANCE 600.6205.535 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 600.6205.538 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 600.6205.548 .00 .00 .00 2,000.00 15,000.00 15,000.00 15,000.00
OIL, ANTIFREEZE, AND FLUID 600.6205.549 31.48 .00 4,154.43 500.00 3,000.00 3,000.00 3,000.00
MATERIALS & SUPPLIES 600.6205.553 2,485.72 2,429.19 .00 10,000.00 12,000.00 12,000.00 12,000.00
SMALL TOOLS 600.6205.554 551.93 .00 13,821.41 2,000.00 .00 .00 .00
STREET MATERIALS 600.6205.558 3,767.95 4,611.80 .00 12,000.00 16,000.00 16,000.00 16,000.00
PROP OWNER: CURB & GUTTER 600.6205.718 .00 .00 9,118.43 2,500.00 .00 .00 .00
STORM DRAINAGE PROJECTS 600.6205.721 13,058.50 45,727.61 .00 150,000.00 .00 .00 .00
CAPITAL OUTLAY 600.6205.799 .00 .00 126.20 100,000.00 .00 .00 .00
LEASE/RENTAL OF EQUIPMENT 600.6205.801 .00 8,254.14 7,540.90 14,130.00 30,000.00 30,000.00 30,000.00
OPERATIONS 188,282.52 227,417.60 174,759.71 433,041.00 205,189.00 205,189.00 205,189.00
137
Actual Adopted Proposed Adopted $ Budget % Budget
FY 21-22 FY 22-23 FY 23-24 FY 23-24 Variance Variance
Personnel - - - - - 0.00%
Operating 184,168 - - - - 0.00%
Capital - - - - - 0.00%
Total 184,168 - - - -0.00%
Stormwater Fund Expenditure Budget
Debt Retirement
Account Code: 600.8800
NOTE: Although the Enterprise Fund is Full Accrual Accounting, Town Council has historically budgeted on a Cash
Basis and prefers to see the full debt payments, including principal payments. Adjusting entries are made for audited
financial statements to recognize accrual accounting. The Town paid off the debt in this fund in FY21-22.
138
ACCOUNT DESCRIPTION
FUND
ACCOUNT
ACTUAL
06-30-2020
ACTUAL
06-30-2021
ACTUAL
06-30-2022
FY23
ADOPTED
BUDGET
DEPT REQ
2024
MGR REQ
2024
COUNCIL
ADP 2024
2019 LEASE PURCHASE PRIN 600.8800.901 .27 -.20 178,473.93 .00 .00 .00 .00
2019 LEASE PURCHASE INT 600.8800.902 6,933.37 5,965.99 4,244.91 .00 .00 .00 .00
OTHER LOAN COSTS 600.8800.903 .00 .00 1,448.86 .00 .00 .00 .00
DEBT RETIREMENT - BONDS 6,933.64 5,965.79 184,167.70 .00 .00 .00 .00
TOTAL STORMWATER FUND 364,141.55 386,385.07 504,069.75 620,996.00 409,153.00 409,153.00 409,153.00
139
140
Original Issue
Amount Series/Description
Interest
Rates Maturity
Outstanding
Balance as of
June 30, 2023
Principal
Payment FY24
Interest
Payment FY24
Total Debt
Payment FY24
General Fund
2,228,408.87$ 2013 Carter Bank Refunding 2.05% 11/1/2024 470,476.24$ 225,732.57 11,958.52 237,691.09
702,000.00$ Series 2016A VML/VACO Refunding 2.05% 2/1/2027 291,000.00$ 68,000.00 7,359.50 75,359.50
1,786,000.00$ 2016B VML/VACO Refunding 2.05% 8/1/2027 976,000.00$ 181,000.00 21,863.25 202,863.25
305,000.00$ Refunding of Series 2006A VRA, 2021 Series 1.66% 6/30/2027 260,000.00$ 55,000.00 4,465.40 59,465.40
1,225,000.00$ Refunding of Series 2013, 2021 Series 1.66% 6/30/2033 1,035,000.00$ 94,000.00 18,741.40 112,741.40
4,429,000.00$ New Money 2021 Series 1.66% 6/30/2031 3,592,000.00$ 417,000.00 66,549.40 483,549.40
6,624,476.24$ 1,040,732.57$ 130,937.47$ 1,171,670.04$
Debt Reimbursements
Roanoke County 2013 Carter Bank Refunding 11/1/2024 (195,000.00)$ 65,000.00$ (3,219.84)$ 61,780.16$
Roanoke County Series 2016A VML/VACO Refunding 2/1/2027 (179,500.00)$ 35,900.00$ (3,679.75)$ 32,220.25$
Roanoke County Refunding of Series 2006A VRA, 2021 Series 6/30/2027 (260,000.00)$ (55,000.00)$ (4,465.40)$ (59,465.40)$
WVWA 2016B VML/VACO Refunding 8/1/2027 (976,000.00)$ (181,000.00)$ (21,863.25)$ (202,863.25)$
WVWA Refunding of Series 2013, 2021 Series 6/30/2033 (1,035,000.00)$ (94,000.00)$ (18,741.40)$ (112,741.40)$
WVWA New Money 2021 Series 6/30/2031 (3,592,000.00)$ (417,000.00)$ (66,549.40)$ (483,549.40)$
(6,237,500.00)$ (646,100.00)$ (118,519.04)$ (764,619.04)$
NET REIMBURSEMENTS 386,976.24$ 394,632.57$ 12,418.43$ 407,051.00$
Town of Vinton, Virginia
Long-Term Debt Summary
141
142
CIP Funding Description Amount Budget Code
Infrastructure Improvements Pollard 107 South 50,000.00 400.8150.799
Flood Prone Hazard Mitigation & Acquisition 100,000.00 400.8150.799
Community Blight Abatement & Redevelopment- Cleveland Mart 250,000.00 400.8150.799
Gateway Signs 90,000.00 400.4108.799
Dumptruck & Snow Plow Replacement 160,000.00 400.4304.799
Multi-Gen Park Development Phase 2 250,000.00 400.4304.799
Wolf Creek Greenway Public Restroom (grant match)36,000.00 400.8101.545
Traffic Signal Improvements, (4) Wash/Bypass, Mtn View, Gus Nicks/Pollard, 250,000.00 400.4108.302
Curb, Gutter and Sidewalk Construction- Cleveland/Bedford 100,000.00 400.4101.799
Total Capital Fund 1,286,000
Capital Fund
Budget FY2023-2024
Town Manager's CIP Funding Listing
143
FY24
Infrastructure Improvements Pollard 107 South 50,000.00
Flood Prone Hazard Mitigation & Acquisition 100,000.00
Community Blight Abatement & Redevelopment- Cleveland Mart 250,000.00
Gateway Signs 90,000.00
Dumptruck & Snow Plow Replacement 160,000.00
Multi-Gen Park Development Phase 2 250,000.00
Wolf Creek Greenway Public Restroom (grant match) 36,000.00
Traffic Signal Improvements, (4) Wash/Bypass, Mtn View, Gus Nicks/Pol 250,000.00
Curb, Gutter and Sidewalk Construction- Cleveland/Bedford 100,000.00
TOTAL 1,286,000.00
FY25
3rd Street FDR 200,000.00
Refuse Truck Replacement 400,000.00
Additional Paving Allocation 500,000.00
Multi-Gen Park Development Phase 3 250,000.00
Dumptruck & Snow Plow Replacement 175,000.00
Curb, Gutter and Sidewalk Construction- Vinyard 100,000.00
War Memorial Parking Lot Renovation 140,000.00
War Memorial Interior Renovations 400,000.00
TOTAL 2,165,000.00
FY26
Public Works Equipment Storage Updates 100,000.00
Community Center Façade Updates 100,000.00
Additional Paving Allocation 500,000.00
Virginia / Hardy Paving 525,000.00
Underground Fuel Storage Tanks 80,000.00
Reconstruct Public Works Parking Lot 75,000.00
Replace Backhoe-Frontend Loader 110,000.00
Curb, Gutter and Sidewalk Construction- Bypass Rd 150,000.00
Glade Creek Greenway Restrooms 200,000.00
TOTAL 1,840,000.00
FY27
Washington Ave Paving 750,000.00
Bridge Maintenance, Garthright Bridge 600,000.00
Curb, Gutter and Sidewalk Construction- Hardy/VA Rd 150,000.00
TOTAL 1,500,000.00
FY28
Municipal Building Roof Replacement 250,000.00
Street Sweeper Replacement 250,000.00
TOTAL 500,000.00
7,291,000.00
Town of Vinton, Virginia
FY24-28 CIP Planning Worksheet
144
Fund/Description
Operating Budget Impact
Description Annual Operating Impact Capital Budget
Capital Fund
Infrastructure Improvements Pollard 107 South None -$50,000.00$
Flood Prone Hazard Mitigation & Acquisition
Increased mowing for annual
maintenance and upkeep 1,500.00 100,000.00
Community Blight Abatement & Redevelopment-
Cleveland Mart None -250,000.00
Gateway Signs None -90,000.00
Dumptruck & Snow Plow Replacement None -160,000.00
Multi-Gen Park Development Phase 2
Increased mowing for annual
maintenance and upkeep 1,000.00 250,000.00
Wolf Creek Greenway Public Restroom (grant
match)Increased upkeep and maintenance 500.00 36,000.00
Traffic Signal Improvements, (4) Wash/Bypass,
Mtn View, Gus Nicks/Pollard, Lee/Pollard None -250,000.00
Curb, Gutter and Sidewalk Construction-
Cleveland/Bedford Reduced mowing and maintenance (500.00)100,000.00
TOTAL CAPITAL FUND 2,500.00 1,286,000.00
2023-24 Capital Improvement Project Costs
Projected Operating Impact FY2024 CIP
145
Grade Title Minimum Midpoint Maximum
9 Open 29,515.93$ 34,724.63$ 39,933.32$
10 Open 30,991.73$ 36,460.86$ 41,929.99$
11 Open 32,541.32$ 38,283.90$ 44,026.49$
12 Open 34,168.38$ 40,198.10$ 46,227.81$
13 Equipment Operator I 35,876.80$ 42,208.00$ 48,539.20$
14 Community Programs Coordinator, Equipment Operator II 37,670.64$ 44,318.40$ 50,966.16$
15 Records Manager Mechanic, Equipment Operator III,Stormwater
Tech,39,554.17$ 46,534.32$ 53,514.47$
16 Treasury Administrator, Community Programs Supervisor, ,
Planning and Zoning Coordinator, Administrative Assistant 41,531.88$ 48,861.04$ 56,190.19$
17 Open 43,608.48$ 51,304.09$ 58,999.70$
18
Administrative Manager/Town Clerk, Administrative
Manager, Police Officer Recruits , Professional Standards
Police Officer,45,788.90$ 53,869.29$ 61,949.69$
19 Financial Administrator, Facility Supervisor, Police Officer
Certified Patrol, Chief Mechanic, Public Works Crew Leader 48,078.35$ 56,562.76$ 65,047.17$
20 Utility Systems Manager, Associate Planner 50,482.26$ 59,390.90$ 68,299.53$
21 Open 53,006.38$ 62,360.44$ 71,714.51$
22 Senior Treasury Administrator, Corporal 55,656.69$ 65,478.46$ 75,300.23$
23 Senior Financial Analyst, Senior Financial Administrator 58,439.53$ 68,752.39$ 79,065.25$
24 Sergeant 61,361.51$ 72,190.01$ 83,018.51$
25 Assistant Public Works Director, Assistant Finance Director,
Assistant Planning and Zoning Director, Econ Dev Specialist 64,429.58$ 75,799.51$ 87,169.43$
26 Open 67,651.06$ 79,589.48$ 91,527.90$
27 Lieutenant 71,033.61$ 83,568.96$ 96,104.30$
28 Open 74,585.29$ 87,747.40$ 100,909.51$
29 Capital Projects Manager 78,314.56$ 92,134.77$ 105,954.99$
30
Public Works Director, Planning and Zoning Director,
Human Resources/Risk Management Director, Community
Programs Director,Finance Director, Deputy Chief of Police 82,230.29$ 96,741.51$ 111,252.74$
31 Open 86,341.80$ 101,578.59$ 116,815.38$
32 Police Chief, Treasurer/ Assistant Town Manager 90,658.89$ 106,657.52$ 122,656.15$
TOWN OF VINTON PAY CLASSIFICATION PLAN
Effective July 1, 2023
146
TOWN OF VINTON
TAXES, LICENSES AND FEES SCHEDULE
EFFECTIVE JULY 1, 2023
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
Local tax replaced with statewide tax under the Virginia Communications Sales and Use Tax, 2006 Va.
Acts ch.780
General Property Taxes
Other Local Taxes
147
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
Local tax replaced with statewide tax under the Enhanced Public Safety Telephone Services Act, 2000
Va. Acts ch.1064
Meals Tax
6% 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.
*These utilities also pay a license tax of one-half (1/2) of one (1) percent of gross receipts accruing from
sales to the ultimate consumer in the Town of Vinton.
148
Classification Rates Minimum Fee
Retail $0.20 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000
Business Services $0.36 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000
Professional/Financial $0.58 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000
Wholesale $0.05 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000
Contractor $0.16 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000
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
Community Programs
Charles R. Hill Community Center Fees
The rates listed below are maximum set rates and are subject to change based on the circumstances of
each event. Hourly rates and non-profit rates are available upon request. Additional time can be
rented on a pro-rated hourly rate schedule. This proposal would be effective for all new bookings made
after January 1, 2019. Bookings made prior to this date would be honored at the old rates.
Resident Rate: $50/hour
Non-Resident Rate: $60/hour
Frequency Rate: $35/hour
Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount.
Rental Fee includes access to the facilities and amenities, and staff supervision.
Business Licenses
Fees
149
Farmer’s Market Fees
The Vinton Farmers’ Market will operate from April through October, Tuesday through Friday from 9:00
a.m. until 6:00 p.m. and Saturday from 9:00 a.m. until 2:00 p.m. The Town of Vinton reserves the right
to change or modify the operating hours and season.
Daily $ 10.00
Monthly $240.00
Special Event within the Market Area (daily) $ 50.00
War Memorial Rental Fees
The rates listed below are maximum set rates and are subject to change based on the circumstances of
each event. Hourly rates and non-profit rates are available upon request. Additional time can be
rented on a pro-rated hourly rate schedule. This proposal became effective for all new bookings made
after January 1, 2021.
Business/Individual Rental Rates
Event Schedule Librar South Ballroom North Ballroom
Weekda Rate
8 Hour Block $450 $550 $650
4 Hour Block $250 $350 $450
Hourly Rate $75 $95 $120
Weekend Rate
8 Hour Block $550 $650 $850
4 Hour Block $350 $450 $650
Hourl Rate $95 $120 $170
Wedding*/Special Event Rental Rates
Event Schedule Campus**
Friday & Saturday $3,500
Saturda Onl $2,800
Sunday Only $2,500
*Weddings require a $500.00 non-refundable deposit
**Campus includes access to entire facility, linens, decorations, etc.
Miscellaneous Rental Rates/Fees
Parkin Lot Per Da $80.00
Kitchen*
4 Hour Block $20.00
8 Hour Block $40.00
Administrative Fee $40.00 For processing refunds
*Requires one-time $150.00 non-refundable damage deposit
Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount.
Authority-Resolution No. 2398 effective January 1, 2021
150
Planning and Zoning
Administrative Appeal $250 fee plus $250 legal ad fee
Amend Proffers Same Fee as Rezoning
Changes to Approved Site Plan $0 (minor); $350 (major)
Copy of Comp/Econ. Dev. Plan Booklet $45
Copy of Subdivision Ordinance $30
Copy of Zoning Map $1 (8 X 10 only in color)
Copy of Zoning Ordinance $25
Rezoning - to GB, CB, M-1 or M-2 $850
Rezoning - to PD or MUD $850
Rezoning - to R-3 or R-B $750
Rezoning - to R-LD, R-1, R-2 $650
Sign Permit – Special Event $25 (annual)
Sign Permit -Permanent $45 up to $1,000 plus $5.00 per additional $1,000
of cost or portion thereof
Site Plan Review $600
Special Use Permit $500
Subdivision Review - Large (5+ lots) $500
Subdivision Review - Small (1 - 4 lots) $150
Vacation of Easement or Plats $100
Variance Application $400
Zoning Permit $35
Zoning/Home Occupation Permit $35
Zoning Permit -New Construction $35
Zoning Verification Letter $0 for a basic letter stating tax map no., property
address, and zoning district only
$25 for more detailed letter with more information
about zoning and property
Police Department
General
Contractual Police Services $ 52.00/hour with 2 hour minimum
Precious Metals Dealer Permit $200.00
Police Report $ 15.00
Restricted Parking Permits $ 5.00
Solicitor’s Permit $ 20.00
False Alarms
Fifth Dispatch $ 25.00
Sixth Dispatch $ 50.00
Seventh Dispatch $100.00
Eighth and Subsequent Dispatches $150.00
Littering Penalty $ 50.00
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
151
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
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 Works
Additional town-issued refuse carts* $5.00/month per cart
Residential-one (1) additional cart
Business and Commercial – two (2) additional carts
Excessive amounts of bulk, large items, yard waste, brush
and limbs requiring five (5) full-size pickup truck loads* $50.00
Additional fee for each full-size pickup truck load
over five (5) $15.00
Treasurer/Finance Department
General
Returned check fee $50.00
DMV Stop Fee $25.00
Duplicate Bill Fee $ 5.00
VLF Transfer Fee $ 1.00
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
Public Rights-of-Way User Fee
A public rights-of-way user fee is imposed upon each access line of every provider of
telecommunications as established under Section 56-468.1 of the 1950 Code of Virginia, as amended.
The Town will apply the public rights-of-way use fee as calculated by the Virginia Department of
Transportation as provided by law.
152
NOTICE OF PUBLIC HEARING
FOR PROPOSED REAL PROPERTY TAX INCREASE
The Town of Vinton proposes to increase property tax levies.
1.Assessment Increase: Total assessed value of real property, excluding additional assessments due to new
construction or improvements to property, exceeds last year's total assessed value of real property by 11.77
percent.
2.Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same
amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with
the exclusions mentioned above, would be $0.0626 per $100 of assessed value. This rate will be known
as the "lowered tax rate."
3.Effective Rate Increase: The Town of Vinton proposes to adopt a tax rate of $0.07 per $100 of assessed
value. The difference between the lowered tax rate and the proposed rate would be $.0074 per $100, or
11.77 percent. This difference will be known as the "effective tax rate increase." Individual property taxes
may, however, increase at a percentage greater than or less than the above percentage.
4.Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other
revenues, the total budget of the Town of Vinton will exceed last year's by 15.67 percent.
A public hearing on the increase will be held on Tuesday, April 4, 2022 at 6:00 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.
Additional information concerning the meeting and the public hearing will be made available on the Town’s
website at least three days before the meeting date. Persons requiring special assistance to attend and participate
at this public hearing should contact the Town Manager's office at (540) 983-0607.
Antonia Arias-Magallon
Administrative Manager
------------------------------------------------------------------------------------------------------------------------
Please publish in the Messenger on Thursday, March 2, 2023.
Please send invoice and affidavit of publication to:
Antonia Arias-Magallon
Town Manager's Office
Vinton Municipal Building
311 South Pollard Street
Vinton, VA 24179
(540) 983-0607
153
ORDINANCE NO. 1050
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON
TUESDAY, APRIL 4, 2023, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE
VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON,
VIRGINIA 24179
AN ORDINANCE TO PROVIDE FOR THE ANNUAL LEVY ON REAL
ESTATE IN THE TOWN OF VINTON, VIRGINIA
WHEREAS, it is desirable of the Town of Vinton to collect real estate taxes semi-annually by
June 5th and December 5th; and
WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal
departments of the Town of Vinton, and thus avoid creating an emergency.
NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that the tax
levy for the calendar year 2023 on all real property and improvements shall be as follows:
"All Real Estate shall be assessed at 100% of fair market value,
local levy of SEVEN CENTS ($.07) per ONE HUNDRED
DOLLARS ($100.00) of the assessed value for the calendar year
2022."
BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the
Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the
Finance Director/Treasurer of the Town of Vinton.
This Ordinance adopted on motion made by Council Member McCarty, seconded by Council
Member Mullins, with the following votes recorded:
AYES: Liles, McCarty, Mullins, Stovall, Grose
NAYS: None
APPROVED:
____________________________________
Bradley E. Grose, Mayor
ATTEST:
_____________________________________
Richard W. Peters, Jr., Town Clerk
dle E. ose Ma o
__________________
154
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, 2023, at 6:00 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 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.
Antonia Arias-Magallon
Administrative Manager
-------------------------------------------------------------------------------------------------------
Please publish in the Messenger on Thursday, March 2, 2023.
Please send invoice and affidavit of publication to:
Antonia Arias-Magallon
Town Manager’s Office
Vinton Municipal Building
311 South Pollard Street
Vinton, VA 24179
(540) 983-0607
155
ORDINANCE NO. 1051
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON
TUESDAY, APRIL 4, 2023, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE
VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON,
VIRGINIA 24179
AN ORDINANCE to provide for the annual levy on all personal property in the Town of Vinton,
Virginia, and to provide for the annual levy on the classification of vehicles owned by disabled
veterans, pursuant to § 58.1-3506 of the Code of Virginia (1950, as amended, and by the adoption
of Ordinance No. 594 dated August 17, 1993 by the Vinton Town Council.
WHEREAS, it is desirable of the Town of Vinton to collect personal property taxes by May 31,
2023; and
WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal
departments of the Town of Vinton, and thus avoid creating an emergency.
NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that a tax levy
for the calendar year 2021 shall be one dollar ($1.00) per one hundred dollars ($100.00) of the
assessed valuation of all personal property excepting therefrom household furnishings; and
BE IT FURTHER ORDAINED by the Council of the Town of Vinton that a tax levy for the
calendar year 2023 shall be fifty percent (50%) or fifty cents ($.50) per one hundred dollars
($100.00) of the assessed valuation of one motor vehicle owned and regularly used by a disabled
veteran, subject to certain qualifications; and
BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the
Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the
Finance Director/Treasurer of the Town of Vinton.
This Ordinance adopted on motion made by Council Member Mullins, seconded by Vice Mayor
Stovall, with the following votes recorded:
AYES: Liles, McCarty, Mullins, Stovall, Grose
NAYS: None
APPROVED:
____________________________________
Bradley E. Grose, Mayor
ATTEST:
_____________________________
Richard W. Peters, Jr., Town Clerk
PR ED
____________
adl E. ose, M o
_________________________
156
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 16, 2023, at the Vinton Municipal Building, 311 S. Pollard Street, Vinton,
Virginia, at 6:00 p.m. or as soon thereafter as the matter may be heard, for the purpose of
discussing the proposed FY2023-2024 Town of Vinton Budget.
Revenues Total All Funds
General Fund $12,532,963
Grant Fund $4,000
Capital Fund $1,336,000
Stormwater Fund $409,153
Total Revenues $14,282,116
Expenditures
General Fund:
Town Council $155,714
Town Manager's Office 458,641
Human Resources 221,781
Legal Services 58,517
Treasurer/Finance Department 651,123
Police Department 2,888,815
Communications Services 150,000
Fire & EMS 2,385
Police/Animal Control 2,880
Public Works Administration 498,207
Maintenance/Highways/Streets/Bridges 1,880,722
Snow and Ice Removal 23,983
Traffic Signs and Street Light 81,800
Refuse Collection 576,716
Recycling 84,317
Building & Grounds 360,039
Health Department 18,560
Special Programs 242,012
War Memorial 376,824
Vinton Veterans Monument 5,000
Swimming Pool/Parks 2,965
Town Museum 14,297
Planning & Zoning 461,984
Economic Development 198,511
Public Transportation 100,000
Vinton Business Center 2,765
Debt Retirement 1,180,150
Performance Agreements 104,825
Retiree Insurance 5,000
Transfer to Other Funds 1,724,430
Total General Fund $12,532,963
Grant Fund:
VML Risk Management Grant $4,000
Total Grant Fund $4,000
Capital Fund:
157
Highway Maintenance $260,000
Building & Grounds 250,000
Traffic Signs & Streets 390,000
Planning & Zoning 36,000
Economic Development 400,000
Total Capital Fund $1,336,000
Stormwater Fund
Administration $103,458
Street & Road Cleaning 100,506
Operations 205,189
Total Stormwater Fund $409,153
Total Combined Expenditures $14,282,116
Persons requiring special assistance to attend and participate at this public hearing should contact
the Town Manager’s office at (540) 983-0607.
Antonia Arias-Magallon
Administrative Manager
-------------------------------------------------------------------------------------------------------
Please publish as a Display ad in The Vinton Messenger on Thursday, May 4, 2023 and
Thursday, May 11, 2023.
Please send invoice and affidavit of publication to:
Antonia Arias-Magallon
Town Manager’s Office
Vinton Municipal Building
311 South Pollard Street
Vinton, VA 24179
(540) 983-0607
158
ORDINANCE NO. 1052
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON TUESDAY,
JUNE 6, 2023 AT 6:00 PM IN THE COUNCIL CHAMBERS OF THE VINTON
MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA.
WHEREAS, the Town Charter requires that a budget be adopted by July 1st for the new fiscal year;
and
WHEREAS, the Council has reviewed the proposed budget and is of the opinion that the Town
government can operate for the twelve-month period beginning July 1, 2023, to June
30, 2024, with the revenues and expenditures contained in the attached budget; and
WHEREAS, any funds appropriated in this budget to any Town department may be used as
participating funds in any Federal Aid Programs for like purposes, with the prior
approval of the Town Council.
NOW, THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton, Virginia, that the
budget for the fiscal year beginning July 1, 2023, and ending June 30, 2024, be set forth herein.
BE IT FURTHER ORDAINED that this ordinance provides for the daily operation of the
Department of Law and the Department of Finance, and in an emergency.
BE IT FURTHER ORDAINED that this Ordinance takes effect July 1, 2023.
This Ordinance adopted on motion made by Vice Mayor Stovall, seconded by Council Member
Mullins, with the following votes recorded:
AYES: Liles, McCarty, Mullins, Stovall, Grose
NAYS: None
APPROVED:
______________________________
Bradley E. Grose, Mayor
ATTEST:
_____________________________________
Richard W. Peters, Jr., Town Clerk
______________
adle Grose Ma o
159
Revenues Total All Funds
General Fund $12,532,963
Grant Fund $4,000
Capital Fund $1,286,000
Stormwater Fund $409,153
Total Revenues $14,232,116
Expenditures
General Fund:
Town Council $155,714
Town Manager's Office 458,641
Human Resources 221,781
Legal Services 58,517
Treasurer/Finance Department 651,123
Police Department 2,888,815
Communications Services 150,000
Fire & EMS 2,385
Police/Animal Control 2,880
Public Works Administration 498,207
Maintenance/Highways/Streets/Bridges 1,895,999
Snow and Ice Removal 23,983
Traffic Signs and Street Light 81,800
Refuse Collection 576,716
Recycling 84,317
Building & Grounds 360,039
Health Department 18,560
Special Programs 242,012
War Memorial 376,824
Vinton Veterans Monument 5,000
Swimming Pool/Parks 2,965
Town Museum 14,297
Planning & Zoning 486,984
Economic Development 198,511
Public Transportation 100,000
Vinton Business Center 2,765
Debt Retirement 1,180,150
Performance Agreements 104,825
Retiree Insurance 5,000
Transfer to Other Funds 1,684,153
Total General Fund $12,532,963
Grant Fund:
VML Risk Management Grant $4,000
Total Grant Fund $4,000
Capital Fund:
Highway Maintenance $260,000
Building & Grounds 250,000
Traffic Signs & Streets 390,000
Planning & Zoning 36,000
Economic Development 400,000
Total Capital Fund $1,286,000
160
Stormwater Fund
Administration $103,458
Street & Road Cleaning 100,506
Operations 205,189
Total Stormwater Fund $409,153
Total Combined Expenditures $14,232,116
161
Grant Fund:
VML Risk Management Grant 4,000
ARPA Funding 4,204,017
Total Grant Fund $4,208,017
Capital Fund:
Police Department $11,000
Highway Maintenance 580,000
Building & Grounds 462,000
Traffic Signs & Streets 266,000
Town Museum 15,000
Planning & Zoning 275,000
Economic Development 860,000
Transfer to Stormwater 200,000
Total Capital Fund $2,669,000
Stormwater Fund
Adm inistration $102,874
Street & Road Cleaning 85,081
Operations 433,041
Total Stormwater Fund $620,996
Total Combined Expenditures $17,744,709
162
1
Town of Vinton, Virginia
General Fund Unassigned Fund Balance Policy
Purpose:
The Town of Vinton establishes its General Fund Unassigned Fund Balance policy to
maintain adequate levels of fund balance to mitigate current and future risks and to ensure
stable tax rates.
Reserve Level:
The Town Council hereby establishes the following minimum General Fund reserve
target:
1. The Town shall strive to maintain a General Fund Unassigned Fund Balance not
to fall below two months of budgeted General Fund Revenues, the policy floor, and
the Town will target to maintain an Unassigned Fund Balance equal to four months
of budgeted General Fund Revenues, the policy target. These funds are set-aside
to address potential identified risks:
a.Economic Uncertainty – A high percentage of Town Revenues are based
on consumer driven spending versus assessed property taxes. Adequate
Unassigned Fund Balance will allow the Town to be prepared for rises and
falls in the local economy, and will help mitigate the need for tax increases
to offset losses.
b.Emergency Reserve – Unplanned natural disasters and unforeseeable
emergencies can create a difficult situation without appropriate Unassigned
Fund Balance or cash reserves to pay unplanned costs. The Town strives
to maintain an adequate level of Unassigned Fund Balance to allow quick
recovery from an extreme event.
c.Working Capital – The Town Revenue sources are lower during the first six
months or the year although budgeted expenditures are planned on a more
consistent basis. Maintaining an adequate level of Unassigned Fund
provides the Town with appropriate reserves for cash flow to keep
consistent spending and decrease the occurrence of spending freezes.
2. The appropriate level of General Fund reserves shall be reviewed annually each
year during the budget preparation.
163
2
Use of Reserve Funds:
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 local 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 floor level shall be restored in the subsequent budget year.
However, if the reserve level falls to below ten percent (10%) of budgeted General Fund
Revenues, the Town Council may restore funds over a multi-year period.
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 uses a pooled cash method of accounting, which accounts
for funds separately on the General Ledger, but allows cash balances to be combined in
banking institutions for ease of use and/or higher interest earnings. The Town Treasurer
may use the Unassigned Fund Balance during the year to provide adequate cash flow for
expenditure needs during low periods of revenue collection or to account for reimbursable
expenditures. If the Unassigned Fund Balance is not adequate to meet anticipated cash
flow needs, the Treasurer will work with the impacted Departments to create a plan of
action to avoid overspending of available cash reserves.
Excess Fund Balance:
After the end of each fiscal year, the Treasurer’s Office/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 policy target
level shall be deemed available for allocation for the following, subject to Council
approval:
1. Transfer to the Capital 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.
164
3
2. 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.
Adopted by Vinton Town Council on April 6, 2021 by Resolution No. 2421
165
1
Town of Vinton, Virginia
Grant Policies and Procedures
Purpose and Definition:
The purpose of the grant policies and procedures outlines in this document is to ensure
proper oversight of all funds appropriated to the Town, to minimize the Town’s risk of non-
compliance with grant requirements, and to ensure proper administration and accounting
of all grants.
For the purpose of this policy, a grant is defined as follows: An award of financial
assistance in the form of money or property by a funding source outside of the Town of
Vinton to include the federal government, state government, other local governments,
non-profit agencies, private businesses and/or citizens that the Town has the ability to
accept or reject.
Responsibility:
The Town Manager authorizes the Finance Department to promulgate any procedures
that minimize the Town’s risk for non-compliance with grant requirements and for
providing support to requesting departments. The Finance Department will maintain a
back-up file for all grants in order to facilitate management reporting and overall
monitoring. The required central grant file will be maintained by the department seeking
grant funds and must be retained in accordance with Library of Virginia retention
standards.
For Federal Grants, the department managing the grant should ensure compliance with
the Federal Office of Management and Budget (OMB) general requirements and any
other requirements specified by the grant conditions or funding source. The Finance
Department will review expenditures for obvious non-compliance and will act as a liaison
with independent auditors, but may direct questions regarding grant compliance to the
department contact. Unless otherwise directed by the granting authority, departments
shall utilize Title 2, Subtitle A, Chapter II, Part 200 (2 CFR § 200 et seq.) for Federal Grant
Compliance.
Grant Application Procedures:
1. Department heads are required to inform the Finance Department prior to the
submission of any grant application. The department applying for the grant should
provide the narratives, specifics and technical verbiage for the grant application as
well as the assumption of responsibility for fulfilling grant requirements. The
Finance Department may develop a form to be completed by the department to
collect this information. All grant awards should be immediately reported to the
Director of Finance. Department heads are responsible for all interim and final
reporting requirements and for the monitoring of special conditions for any grants
received in their department.
166
2
Grant Application Procedures: (Continued)
2.Any grant pertaining to technology will be required to complete a Roanoke County
Technology Service Request (TSR) and forward it to the Roanoke County
Communication and Information Technology Department (CommIT) before
applying for the grant. CommIT must make assurances that any
equipment/software purchased will be technologically compatible and can be
supported in years to come.
3. The Finance Department will work with the departments to ensure the availability
of funds for match requirements. For grant applications where a Council report has
not been submitted within a reasonable time, the Finance Department will follow
up with the department to see that proper Council procedures are followed.
4. If the grant is incorporated into the Adopted Town of Vinton Budget and
appropriated, then no additional Council approval is required for the application
and acceptance of the grant. However, supporting documentation to assist in the
monitoring of the grant should still be forwarded to the Finance Department.
5. All grant award acceptances must have approval from the Town Manager and the
Town Council, under the provisions of this policy. In order for an item to be
considered for a Council Meeting, the department must forward the Council Cover
Sheet, Resolution, and any additional documentation needed to the Town Clerk in
accordance with Council Meeting procedures.
6. In the event that a grant application is denied by the grantor, a copy of the letter of
denial shall be forwarded to the Finance Department for its records.
Grant Acceptance Procedures:
1. Whenever possible, requests for grants of a recurring nature should be submitted
to the Finance Department through the normal budget process that must be
approved by the Town Council.
2. The grant award letter/acceptance agreement will be forwarded to the Finance
Department. If deemed necessary, the Finance Department may forward the grant
award letter/agreement to the Town Attorney for legal review of any clauses or
special grant conditions to ensure compliance with particular federal or state laws
and regulations.
3. Upon receiving notification of award acceptance, the Finance Department will
assign the next available General Ledger codes and the department managing the
grant will be notified.
4. In order for expenditures to be processed against a grant, a budget appropriation
must be established through Council action. The department requesting a grant
will prepare the Council package unless the grant has already been approved by
the Town Council during the annual budget process.
167
3
Grant Acceptance Procedures: (Continued)
5.For reimbursable grants, all reimbursement requests should be copied and
forwarded to the Finance Department, noting the applicable account code for the
receipting of funds.
6. Departments must immediately notify the Finance Department if:
a. There is a subsequent alteration in the funding configurations;
b. There is a subsequent alteration in the Town’s financial obligation;
c. Grant funds will be carried forward into the next fiscal year;
d. There is any notification that the grant will be terminated.
7. Departments are responsible for ensuring that all funds are expended or
encumbered prior to the end of the grant period in order for funds to be used
adequately and not lost in future award periods.
Grant Monitoring and Reporting:
1. Monitoring of Grants
a. Departments are responsible for the continuous monitoring of the financial
status of grants. The Finance Department will provide departments with
ERP Software access and network drive access to monthly financial reports
for such monitoring. Departments must review the monthly financial reports
and notify the Finance Department promptly of any discrepancies noted
and/or additional reports needed.
b. Line item budget amendments must be approved prior to grant expenditures
being made in order to avoid lost grant funds when/if amendments are
denied. Line items can go negative as long as the grant account is not
negative in total. However, the department should remember that
expenditures must be reported to the grantor by line item and must be
allowable in the line item reported and spent.
c. Departments must also monitor grants for compliance with all applicable
federal, state, and local regulations and ensure that grant expenditures are
in compliance with grant procurement policies and procedures. For
example, equipment procured with grant funds must be disposed of in
accordance with the terms of the grant and OMB Circular A-87 requires
payroll costs to be supported properly based on the percentage worked on
the grant. Federal grants must meet the requirements set out in OMB
Circulars A-87, A-102 and A-133 or the Uniform Grant Guidance, as
applicable. Departments should contact the Finance Department if
assistance is needed with specific compliance issues.
168
4
Grant Monitoring and Reporting: (Continued)
2.Grant Reporting
a. The requesting department is responsible for providing financial reports to
grantors.
b. Departments handling grant reporting are responsible for complying by the
due dates with all reporting requirements of the grant including financial
reporting and reimbursement requests. All reimbursement requests should
be copied and forwarded to Finance, with applicable general ledger number,
for review.
c. Timely requests for reimbursements are crucial to maximize the financial
benefits of the grants to the Town. Grant reimbursements should be
completed in a timely manner and in accordance with the requirements of
the grant.
Indirect Costs:
Grant applicants may request indirect costs if the application guidelines do not require a
federally approved indirect cost rate and the indirect costs are allowed in the grant.
Departments should contact the Finance Department for assistance with identifying and
calculating indirect costs for inclusion in the grant applications. These funds may be used
by the Finance Department to offset costs in overseeing the grant including staff time,
external audit expenditures, etc.
New Personnel:
Any new personnel positions to be created as a result of grant funding must be approved
by the Town Manager and properly classified by the Human Resources Director.
Departments are to promptly notify Payroll at the start of a new grant period for coding
changes needed for those employees being charged to grants since the grant codes may
change with each new award year. (Note: Coding changes are noted on the personnel
status forms turned into Human Resources by the applicable departments.)
Where employees are 100% federally funded by a grant, salaries and wages will be
supported by semi-annual certifications stating that the employee worked solely on that
program for the period covered by the certification. The certification must be signed by
the supervisory official having firsthand knowledge of the work performed by the
employee.
Where employees are partially federally funded, their daily tasks must be listed on daily
activity logs provided by the grantor to support the percentage of time spent working on
the grant. Distribution percentages determined before the services are performed do not
qualify as support for charges to Federal awards. For example, someone working 75%
out of federal funding and 25% out of local funding must complete the daily activity log to
substantiate the percentages.
169
5
Classification of Grant Revenue
All federal, state and local grant revenue should be receipted as revenue as opposed to
as expenditure refunds in order to be in compliance with approved grant policies. Budgets
of expenditures for revenues received are obtained through Council action as previously
described above.
Year-End Procedures
Indicate clearly on July and August check payable requests and credit card logs which
fiscal year they are applicable to. Only goods and services received or performed prior to
June 30th will be posted back to the prior year. Reconcile July and August expenditures
promptly since these adjustments can only be made until August 15th, due to audit timing
and materiality of expenditures.
Ensure all funds are correctly expended or encumbered prior to the end of the grant period
in order for funds to be adequately used and not lost in future award periods.
Financial Management Standards: (§ 200.300 - § 200.309)
The standards for financial management are found at 2 CFR § 200.302. Among other
mandates, a selection of the required standards provide for the following:
1. Identification
a. Identification, in its accounts, of all Federal awards received and expended
and the Federal programs under which they are received. Federal program
and Federal award identification must include, as applicable, the Assistance
Listings title and number, Federal award identification number and year,
name of Federal agency, and, if applicable, name of pass-through entity.
The Town uses a separate fund on the General Ledger to identify grants.
2. Financial Reporting & Accounting Records
a. Accurate, current and complete disclosure of the financial results of each
federal award programs must be made in accordance with the requirements
of 2 CFR § 200.328 and 200.329, the financial reporting requirements set
forth in the Government Accounting Standards Board (GASB) on the
Schedule of Federal Awards (SEFA), and with Generally Accepted
Accounting Principles (GAAP). The Town complies with this standard in the
preparation of its Annual Report.
Procurement: (§ 200.318 - § 200.326)
The Town maintains a local Procurement Policy that complies with the Virginia Public
Procurement Act (VPPA). In addition to the Town’s procurement policy and State code,
purchasing with federal funds shall comply with the applicable subsections Subpart D of
Part 200, including the following limited selection:
170
6
1. § 200.318 General Procurement Standards
a. The Town must use its own documented procurement procedures,
consistent with applicable State and local regulations, for the acquisition of
property or services, which procurement procedures must conform to
applicable Federal law and the standards identified in 2 CFR § 200317
through 200.327.
b. The Town must maintain oversight to ensure that contractors perform in
accordance with the terms, conditions, and specifications of their contracts
or purchase orders.
c. The Town must maintain written standards of conduct covering conflicts of
interest and governing the actions of its employees engaged in the
selection, award and administration of contracts. No employee, officer, or
agent may participate in the selection, award, or administration of a contract
supported by a Federal award if he or she has a real or apparent conflict of
interest.
i. Such conflict of interest would arise when the employee, officer,
or agent, any member of his or her immediate family, his or her
partner, or an organization which employs or is about to employ
any of the parties indicated herein, has a financial or other
interest in or a tangible personal benefit from a firm considered
for a contract.
ii. The officers, employees, and agents of the Town may neither
solicit nor accept gratuities, favors, or anything of monetary
value from contractors or parties to subcontracts. However, the
Town may set standards for situations in which the financial
interest is not substantial or the gift is an unsolicited item of
nominal value.
iii. The standards of conduct must provide for disciplinary actions
to be applied for violations of such standards by officers,
employees, or agents of the Town.
iv. The current Standards of Conduct are documented in the
Town’s Employee Handbook and in the State and Local
Government Conflict of Interests Act, Va. Code §§ 2.2-3100
through 2.2-3132.
d. The Town’s procedures must avoid acquisition of unnecessary or
duplicative items. Consideration should be given to consolidating or
breaking out procurements to obtain a more economical purchase. Where
appropriate, an analysis will be made of lease versus purchase alternatives,
and any other appropriate analysis to determine the most economical
approach.
171
7
Procurement: (§ 200.318 - § 200.327) (Continued)
e. To foster greater economy and efficiency, and in accordance with efforts to
promote cost-effective use of shared services across the Federal
Government, the Town is encouraged to enter into state and local
intergovernmental agreements or inter-entity agreements where
appropriate for procurement or use of common or shared goods and
services.
f. The Town is encouraged to use Federal excess and surplus property in lieu
of purchasing new equipment and property whenever such use is feasible
and reduces project costs.
g. The Town is encouraged to use value engineering clauses in contracts for
construction projects of sufficient size to offer reasonable opportunities for
cost reductions. Value engineering is a systematic and creative analysis of
each contract item or task to ensure that its essential function is provided at
the overall lower cost.
h. The Town must award contracts only to responsible contractors possessing
the ability to perform successfully under the terms and conditions of a
proposed procurement. Consideration will be given to such matters as
contractor integrity, compliance with public policy, record of past
performance, and financial and technical resources. See also 2 CFR §
200.214 Suspension and debarment.
i. A copy of the required certification related to the suspension
and disbarment of the vendor MUST be obtained before any
funds are spent. This copy must be kept with the grant central
file, and be available for Town auditors, when requested. This
information is available on the System for Award Management
web page and can be accessed at the following address:
http://www.sam.gov/. You will see a message showing
whether or not your vendor is excluded. Please print this
screen and save in your grant file to show compliance with
this requirement. If the vendor is excluded, you may NOT
purchase for that source.
i. The Town must maintain documentation sufficient to detail the history of
procurement. These records will include, but are not necessarily limited to
the following: rationale for the method of procurement, selection of contract
type, contractor selection or rejections, and the basis for the contract price.
j. The Town may use a time and materials type contract only after a
determination that no other contract is suitable and the contract includes a
ceiling price that the contractor exceeds at its own risk.
172
8
Procurement: (§ 200.318 - § 200.327) (Continued)
k. The Town alone must be responsible, in accordance with good
administrative practice and sound business judgment, for the settlement of
all contractual and administrative issues arising out of procurements.
2.§ 200.319 Competition
a. All procurement transactions must be conducted in a manner providing full
and open competition consistent with the standards of this section and
§200.320. The Town shall eliminate unfair competitive advantage. In order
to ensure objective contractor performance and eliminate unfair competitive
advantage, contractors that develop or draft specifications, requirements,
statements of work, or invitations for bids or requests for proposals must be
excluded from competing for such procurements. Some of the situations
considered to be restrictive of competition include but are not limited to:
i. Placing unreasonable requirements on firms in order for them
to qualify to do business;
ii. Requiring unnecessary experience and excessive bonding;
iii. Noncompetitive pricing practices between firms or between
affiliated companies;
iv. Noncompetitive contracts to consultants that are on retainer
contracts;
v. Organizational conflicts of interest;
vi. Specifying only a “brand name” product instead of allowing “an
equal” product to be offered and describing the performance or
other relevant requirements of the procurement; and
vii. Any arbitrary action in the procurement process.
b. The Town must conduct procurements in a manner that prohibits the use of
statutorily or administratively imposed state or local geographical
preferences in the evaluation of bids or proposals, except in those cases
where applicable Federal statutes expressly mandate or encourage
geographic preference. Nothing in this section preempts state licensing
laws. When contracting for architectural and engineering (A/E) services,
geographic location may be a selection criterion providing its application
leave an appropriate number of qualified firms, given the nature and size of
the project, to compete for the contract.
c. The Town must have written procedures for procurement transactions.
d. The Town must ensure that all prequalified lists of persons, firms, or
products which are used in acquiring goods and services are current and
include enough qualified sources to ensure maximum open and free
competition. Also, the Town must not preclude potential bidders from
qualifying during the solicitation period.
173
9
Procurement: (§ 200.318 - § 200.327) (Continued)
e. Noncompetitive procurements can only be awarded in accordance with
§200.320(c).
3.§ 200.320 Methods of procurement to be followed
The Town must use one of the following methods of procurement:
Informal Procedures
a. Small Purchase Thresholds.
i. The Town has established small purchase thresholds in its
written procurement policies. The Town may use informal
purchase procedures up to the maximum amount established
in those written procurement policies, consistent with State law.
The maximum amount for which the Town may use small
purchase procedures shall be known as the Simplified
Acquisition Threshold for the purposes of this policy. The
Town’s small purchase procedures also shall establish the
micro-purchase threshold, below which the Town need not
solicit competitive price or rate quotations.
b. Procurement by micro-purchases.
i. Procurement by micro-purchases is the acquisition of supplies
or services, the aggregate dollar amount of which does not
exceed the micro-purchase threshold. To the extent
practicable, the Town must distribute micro-purchases
equitably among qualified suppliers. Micro-purchases may be
awarded without soliciting competitive quotations if the Town
considers the price to be reasonable.
c. Procurement by small purchase procedures.
i. For purchases above the micro-purchase threshold, the Town
shall obtain the number of informal quotes required under the
Town’s written purchase procedures. A copy of these quotes
must be kept with the grant master file in the department.
Procedures must be consistent with the Town’s procurement
policy for purchases not to exceed the Simplified Acquisitions
Threshold. Purchases over the Simplified Acquisitions
Threshold must follow formal procedures.
Formal Procedures
d. Competitive sealed bidding.
i. Competitive sealed bidding may be used consistent with the
Town’s procurement policy.
174
10
Procurement: (§ 200.318 - § 200.327) (Continued)
e. Competitive Negotiation (competitive proposals).
i. Competitive negotiation may be used consistent with the
Town’s procurement policy.
ii. Requests for proposals must be publicized and identify all
evaluation factors and their relative importance. Any response
to publicized requests for proposals must be considered to the
maximum extent practical.
iii. Proposals must be solicited from an adequate number of
qualified sources.
iv. The Town must have a written method for conducting
technical evaluations of the proposals received and for
selecting recipients.
v. Contracts must be awarded to the responsible firm whose
proposal is most advantageous to the program, with the price
and other factors considered.
vi. The Town may use competitive proposal procedures for
qualifications-based procurement of architectural/engineering
(A/E) professional services whereby competitors’
qualifications are evaluated and the most qualified competitor
is selected, subject to negotiation of fair and reasonable
compensation. The method, where price is not used as a
selection factor, can only be used in the procurement of A/E
professional services. It cannot be used to purchase other
types of services through A/E firms.
Noncompetitive Procurement
f. Noncompetitive Procurement can be used in the following situations:
i. The item is available only from a single source;
ii. The public exigency or emergency for the requirement will not
permit a delay resulting from competitive solicitation;
iii. The federal awarding agency or pass-through entity expressly
authorized noncompetitive proposals in response to a written
request from the Town; or
iv. After solicitation of several sources, competition is determined
inadequate.
4. § 200.321 Contracting with small and minority businesses, women’s business
enterprises, and labor surplus area firms
a. The Town must take all necessary affirmative steps to assure that minority
business, women’s business enterprises, and labor surplus area firms are
used when possible. Affirmative steps must include:
i. Placing qualified small and minority businesses, and women’s
business enterprises on solicitation lists;
175
11
Procurement: (§ 200.318 - § 200.327) (Continued)
ii. Assuring that small and minority businesses, and women’s
business enterprises are solicited whenever they are potential
sources;
iii. Dividing total requirements; when economically feasible, into
smaller tasks or quantities to permit maximum participation by
small and minority businesses, and women’s business
enterprises;
iv. Establishing delivery schedules, where the requirement
permits, which encourage participation by small and minority
businesses, and women’s business enterprises;
v. Using the services and assistance, as appropriate, of such
organizations as the Small Business Administration and the
Minority Business Development Agency or the Department of
Commerce; and
vi. Requiring the prime contractor, if subcontracts are the be let, to
make the affirmative steps listed in i. – v. above.
5. § 200.322 Domestic Preferences for procurements.
As appropriate and to the extent consistent with law, the Town should, to the
greatest extent practicable under a Federal award, provide a preference for the
purchase, acquisition, or use of goods, products, or materials produced in the
United States (including but not limited to iron, aluminum, steel, cement, and other
manufactured products). The requirements of this section must be included in all
subawards including all contracts and purchase orders for work or products under
this award.
6. § 200.323 Procurement of recovered materials
The Town must comply with section 6002 of the Solid Waste Disposal Act, as
amended by the Resource Conservation and Recovery Act. Please see 2 CFR §
200.323 for further information.
7. § 200.324 Contract cost and price
a. The Town must perform a cost or price analysis in connection with every
procurement action in excess of the Simplified Acquisition Threshold
including contract modifications. The method and degree of analysis is
dependent on the facts surrounding the particular procurement situation,
but as a starting point, the Town must make independent estimates before
receiving bids or proposals.
176
12
Procurement: (§ 200.318 - § 200.327) (Continued)
b. The Town must negotiate profit as a separate element of the price for each
contract in which there is no price competition and in all cases where cost
analysis is performed. To establish a fair and reasonable profit,
consideration must be given to the complexity of the work to be performed,
the risk borne by the contractor, the contractor’s investment, the amount of
subcontracting, the quality of its record of past performance, and industry
profit rates in the surrounding geographical area for similar work.
c. Costs or prices based on estimated costs for contracts under the Federal
award are allowable only to the extent that costs incurred or cost estimates
included in negotiated prices would be allowable for the Town under
Subpart E – Cost Principles of this part. The Town may reference its own
cost principles that comply with the Federal cost principles.
d. The cost plus a percentage of cost and percentage of construction cost
methods of contracting must not be used.
8.§ 200.325 Federal Awarding agency or pass-through entity review
Records and documentation must be made available to the Federal awarding
agency or the pass-through entity, upon request. Please see 2 CFR § 200.325 for
further information.
9.§ 200.326 Bonding Requirements
For construction or facility improvement contracts or subcontracts exceeding the
Simplified Acquisition Threshold, the Federal awarding agency or pass-through
entity may accept the bonding policy and requirements of the Town provided that
the Federal awarding agency or pass-through entity has made a determination that
the Federal interest is adequately protected. If such a determination has not been
made, the minimum requirements for bid bonds, performance bonds, and payment
bonds are those set out in 2 CFR §§ 200.325(a) through 200.325(c).
10.§ 200.327 Contract Provisions
Town contracts must contain the applicable provisions described in Appendix II to
Part 200 – Contract Provisions for non-Federal Entity Under Federal Awards.
Town Administration Exemption
The Town Manager may exempt any grants from the local requirements of this policy at
his/her sole discretion.
Adopted by Vinton Town Council on September 21, 2021 by Resolution No. 2451
177
178
1
TOWN OF VINTON
PURCHASING POLICY & PROCEDURES
This policy is adopted to guide the Town of Vinton in obtaining high quality goods and services
at reasonable cost, in conducting all procurement procedures in a fair and impartial manner with
avoidance of any impropriety or appearance of impropriety. The Town of Vinton provides an equal
competitive opportunity to all vendors by promoting competitive bidding and/or negotiation, while
establishing and maintaining trust, confidence, and cooperation with all vendors. The statutes
governing the procurement of goods and services by government entities is contained in the
Virginia Public Procurement Act (VPPA).
1. SMALL PURCHASES
a. Purchases of $5,000 or less. This level of purchase is delegated to the using
department head or designee(s) without obtaining quotations or keeping records for
procurement purposes. Purchases less than $5,000 up to the limit on the
cardholder’s account may be accomplished through the use of a Town Credit Card.
Users are encouraged to compare pricing and utilize previous research when
purchasing at this level.
b. Purchases between $5,000.01 and $20,000. This level of purchase shall be made
on the open market on the basis of terms most financially advantageous to the
Town. It shall be accomplished through the use of a least two attempted telephone,
written, catalog or electronic quotations. The using department should obtain these
quotations and forward to the Purchasing Agent or Designee for review and
purchase orderissuance.
c. Purchases between $20,000.01 and $50,000.00. This level of purchase shall be
made on the open market on the basis of terms most financially advantageous to
the Town. It shall be accomplished through the use of at least three attempted
written or electronic quotations. The using department should obtain these
quotations and forward them to Purchasing Agent or Designee for review and
purchase orderissuance.
d. Purchases between $50,000.01 and $100,000. This level of purchase shall be made
on the open market on the basis of terms most financially advantageous to the
Town. It shall be accomplished through the use of at least four written or electronic
quotations. The Purchasing Agent or Designee shall obtain these quotations.
2. LARGE PURCHASES
Large purchases are defined as any purchase whereby supplies, goods, construction and
services are estimated to cost $100,000.00 and above and professional services over
$30,000. This level of purchase requires that a formal Invitation for Bid or Request for
Proposal be issued. This shall be accomplished by soliciting interested bidders and those
vendors on the Town's bid list. A legal ad shall also be published in the local newspaper
and/or posted on a bulletin board assessable to the general public.
179
2
Notation:The Invitation for Bid and Request for Proposal are two distinctly different
methods of procurement. In general, an Invitation for Bid is the most common and contains
specifications, a public bid opening, posted bid tabulations, and a firm price offer from a
vendor which may not be changed (unless the price is over the town' s budgeted amount).
The Request for Proposal differs in that it is a negotiated procurement. Offers are opened
in private with no information regarding contents and prices being released until after the
negotiation process.
3. PROFESSIONAL SERVICES
Professional Services between $10,000.01 and $30,000. This level of purchase shall be
made on the open market and the shall be accomplished through the use of at least three
attempted written or electronic quotations with emphasis on qualifications, experience,
suitability and timeliness. Cost shall not be the sole determining factor. The Purchasing
Agent or Designee will obtain these quotations.
4.EXCEPTIONAL PROCUREMENT POLICY
a. Purpose
This guideline establishes the policies and procedures concerning the purchase of
items or services that are exempt from the requirements of applicable policies
covering small, intermediate, or largepurchases.
b.Responsibility
Specific responsibility is assigned to the Town Manager and/or designee to review
purchases made under the provisions outlined in this policy for compliance with
these regulations and to all department heads for seeking to avoid using provisions
of this policy that limit competition.
c. Policy
Normal purchasing policies shall be suspended for purchases made under the
following provisions:
(1) Sole Source - when determined in writing by the individual responsible for
procurement of an item or service that there exists only one source capable
of providing an item or service as specified or of equal quality, the Town
Manager or designee may issue a request for purchase order. The individual
or department head making this request shall explain in writing the basis for
determination of why this vendor is considered the sole source. The Town
Manager or designee may require the department head to lessen the
specifications in order to pre-qualify additional vendors and seek
competitive bids. The designation of a vendor as sole source is applicable
to a single P.O. and permission for future sole source purchases will be
considered on a case-by-case basis. If sole source designation is assigned,
this fact is denoted on the request for P.O. and all other documents related
180
3
to the purchase. All other requirement of purchasing policies applicable to
thevalue of the purchase shall remain in effect.
(2) Emergency Purchase - in cases of emergency, contracts may be entered into
or purchases made without competitive bidding or competitive negotiations.
However, this provision should be avoided if at all possible and practical
under the circumstances. A formal, written documentation of the basis for
the emergency and the reasons for selection of the particular vendor or
contractor shall be made available to the Town Manager as soon as possible.
He/she shall then issue a written notice that the purchase or contract was
awarded on an emergency basis, identifying that which was procured, and
the date of the procurement or award of contract. This notice shall be posted
in a public place within the Vinton Municipal Building prior to actually
making the purchase or awarding the contract for service, if possible, or as
soon as practical thereafter.
This purchase will be placed on a request for P.O. and will be signed by the
Town Manager and forwarded to the Finance Department as quickly as
possible for processing. In the event the Town Manager is unavailable to
make a determination of emergency purchases, his/her designee may be
empowered to make such decision. All other requirements of purchasing
policies applicable to the value of the purchase shall remain in effect.
(3) State Contract - items purchased off contracts negotiated by the Virginia
Department of General Services will not require any competitive bids.
However, should a similar item of equal quality and at less cost be obtained
from another vendor, the regular purchasing policies will still be effective,
with the state contract price shown on quotation forms as a comparative bid.
If the state contract is used, notation of such and contract number should be
made on the request for P.O. and forwarded to the approving authority for
further processing according to the policy applicable to the value of the
purchase. The Finance Department should denote the state contract number
on the P.O. when processing. All other requirements of purchasing policies
applicable to the value of the purchase shall remain in effect.
(4) Cooperative Procurement - items or services purchased in conjunction with
another public body or agency for the purpose of combining requirements
to increase efficiency or reduce administrative expense on projects or
services participated jointly with the Town of Vinton. A public body may
also purchase from another public body's contract even if it did not
participate in the request for proposal or invitation to bid, if the request for
proposal or invitation to bid specified that the procurement was being
conducted on behalf of other public bodies, except for instances stated in
Sec. 2.2-4304 of the Virginia State Code. When entering into such an
agreement, it shall be determined by the Town Council of the Town of
Vinton which locality will be responsible for purchasing and/or contracting
of services and the subsequent use of procurement policies of such lead
locality. If another locality is deemed to be the lead agency, any invoices
181
4
presented to the Town for reimbursement will be noted as such on the
invoice and appropriate purchasing documents. If the Town of Vinton is the
lead agency, all procurement policies of the Town applicable to the amount
of the invoice will apply.
(5) Repetitive Operating Services - for services of recurring operations of the
government of the Town of Vinton and which generally is available from a
sole source and routine in nature. Examples include utilities such as power,
natural gas, and telephone. While no P.O. is needed, the authorizing
department head must approve the invoice, but only after reviewing for
accuracy and discounting for expenses due from employees, such as long-
distance personal telephone calls. Exempted items or services will only be
charged to object codes identified for repetitive services or utilities (i.e.
object codes #510, electricity; 521,telephone; other utilities, all object codes
dealing with salaries or fringe benefits of Town employees, etc.).
(6)Contractual Items - items may be bid competitively on a recurring basis
for goods or services deemed most cost effective to do such. Examples
may include gasoline for Town vehicles, chemicals, asphalt, concrete,
salt for snow removal, maintenance service agreements, communication
equipment, contracted services provided by Roanoke County or other
government, and other goods and services fiscally feasible to procure on
a contractual basis to guarantee long term costs. Contractual items must
meet all purchasing requirements applicable to the aggregate costs of the
term of the contract, including competitive bidding, but does not require
a request for P.O. or actual P.O. One (1) copy each of any contract for
goods or services must be forwarded to the Town Manager' s office and
to the Finance Director/Treasurer to be filed for audit purposes. Any
invoices for these goods or services must be clearly marked " Contract
Purchase" and approved by the appropriate department head prior to
processing.
(7) Open-End Purchase Orders - can be issued and approved by the Town
Manager, upon request by the department head, for a "not to exceed
amount". An open-end purchase order must be approved by the Town
Manager, regardless of theamount requested. The P.O. must also state a
"not valid after "date to ensure closure on the document. Open-end
purchase orders can be used by the Town when unknown items at
unknown costs will need to be purchased from a single vendor. Credit
cards purchases will be made only upon issuance of an open-end
purchase order requested by the proper authority, based upon the dollar
value anticipated. The P.O. Request should clearly state in general terms
the type of items anticipated to be purchased. Open-end purchases
should only be used in situations where due to the volume of items to be
purchased and the uncertainty of exact items needed, informal bidding
is not practical or efficient. Open end purchasing may also be used when
purchasing specific items at public auction when authorized to do so by
Town Council through legalresolution.
182
5
d. Procedure
All applicable purchasing policies of the Town of Vinton (unless otherwise
noted) should be followed with the variations cited per exception. The Town
Manager should be consulted if ambiguities are present, with the decision of
the Town Manager on interpretation of this Exception Procurement Policy
being final.
Adopted by Vinton Town Council on September 1, 2020, by Resolution No. 2375
183
184
185
186
187
188
189
190
191
192
193
194
Accrual - A basis of accounting under which revenues are recorded when earned and
expenditures are recorded as soon as they result in liabilities for benefits received,
notwithstanding that the receipt of the revenue or the payment of the expenditure may
take place, in whole or in part, in another accounting period.
Adopted Budget - The budget for financial operations approved by Town Council and
enacted via a budget appropriation ordinance. The Adopted Budget shows approved tax
rates and estimates of revenues, expenditures, and transfers. It also indicates
departmental goals, objectives, and strategies.
American Rescue Plan Act of 2021 (ARPA)/Coronavirus State and Local Fiscal
Recovery Funds (SLFRF) program – Program to deliver $350 billion to state, local, and
Tribal governments across the country to support their response to and recovery from the
COVID-19 public health emergency.
Annual Comprehensive 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.
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.
Audit - A comprehensive investigation of the manner in which the government's
resources were actually utilized. A financial audit is a review of the accounting system
and financial information to determine how government funds were spent and whether
expenditures were in compliance with the legislative body's appropriations. A
performance audit consists of a review of how well the government met its stated goals.
The Commonwealth of Virginia requires that an independent certified public accountant
conduct an annual financial audit of each municipality.
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.
Glossary of Terms and Acronyms
195
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.
Budget Document - The official written statement prepared by the Town's administrative
staff which presents the proposed budget to the Town Council.
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.
Capital Assets - Town assets of significant value and having a useful life of several years,
also referred to as fixed assets.
Capital Fund - Accounts for financial resources to be used for the acquisition or
construction of major capital purchases.
Capital Improvement Program (CIP) – 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 and ending date for each project, the amount to be
expended in each year and the method of financing those expenditures.
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.
196
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.
Community Development Block Grant (CDBG) - 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.
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.
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.
Department of Environmental Quality (DEQ) - protects and enhances Virginia’s
environment, and promotes the health and well-being of the citizens of the
Commonwealth.
Department of Housing and Community Services (DHCD) –- Partners with Virginia’s
communities to develop their economic potential, regulates Virginia’s building and fire
codes, provides training and certification for building officials, and invests more than $100
million each year into housing and community development projects throughout the state
- the majority of which are designed to help low- to moderate-income citizens.
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.
Emergency Medical Services (EMS) – 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.
197
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 Stormwater Fund.
Environmental Protection Agency (EPA) -– Issues policy and guidance documents to
assist the public on environmental issues and regulated entities and also helps regulated
entities meet federal requirements and holds entities legally accountable for
environmental violations.
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.
Generally Accepted Accounting Principles (GAAP) – 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.
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 Accounting Standards Board (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.
Government Finance Officers Association (GFOA) – Promotes excellence in state and
local government financial management. They also provide best practice guidance,
consulting, networking opportunities, publications including books, e-books, and
periodicals, recognition programs, research, and training opportunities.
198
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.
Grant Fund – A component of the General Funds used to track expenditures and revenue
of grant funds received from state, federal or other agencies and organizations.
Hazard Mitigation Grant Program (HMGP) - Helps communities implement hazard
mitigation measures following a Presidential Major Disaster Declaration in the
areas of the state, tribe, or territory requested by the Governor or Tribal Executive.
The key purpose of this grant program is to enact mitigation measures that reduce
the risk of loss of life and property from future disasters.
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.
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.
199
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.
Southeast Rural Community Assistance Project (SERCAP) - Supports a diverse
group of individuals and communities across the organization's seven state service region
and provides training, technical, and financial assistance to address water, wastewater,
solid-waste, community development, and housing needs.
Stormwater Fund – A fund used to track expenses on stormwater during the year,
currently funded by a transfer from the General Fund.
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.
Virginia Department of Transportation (VDOT) - 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.
Working Capital – Liquid assets used to fund day-to-day operations of the government.
Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund
(VBAF) -– Provides grants or loans to local governments to promote restoration and
redevelopment of brownfield sites and to address environmental problems or obstacles
to reuse so these sites can be effectively marketed to new economic development
prospects.
200
Frequently Used Acronyms and Initialisms
ARPA – American Rescue Plan Act of 2021
BVP – Bullet Proof Vest Partnership
CDBG - Community Development Block Grant
CIP – Capital Improvement Program
COLA – Cost of Living Adjustment
COMBAT – Community Blight Abatement Team
DCJS – Department of Criminal Justice Services
DEQ - Department of Environmental Quality
DHCD – Department of Housing and Community Services
DMV – Division of Motor Vehicles
EMS – Emergency Medical Service
EPA - Environmental Protection Agency
FOIA – Freedom of Information Act
FY – Fiscal Year
GAAP – Generally Accepted Accounting Principles
GASB – The Governmental Accounting Standards Board
GFOA – Government Finance Officers Association
GIS – Geographic Information System
HMGP - Hazard Mitigation Grant Program (HMGP)
NFIP – National Flood Insurance Program
SNAP – Supplemental Nutrition Assistance Program
VABF – Virginia Brownfields Restoration and Economic Development Assistance Fund
VDOT – Virginia Department of Transportation
VML – Virginia Municipal League
201