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HomeMy WebLinkAboutFY 2023 - 2024 - Annual Town Budget-ProposedFY2023-2024 PROPOSED BUDGET April 28, 2023 Honorable Mayor and Members of Town Council: After careful review, Staff and I are pleased to submit the FY24 Draft 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 Budget for the General Fund totals $12,532,936, which represents an increase of 22.3% or $2,286,240 over the previous fiscal year. The FY24 Budget for all funds totals $14,282,116. RECOMMENDED BUDGET ALLOCATION BY FUND Allocation by fund, as well as a comparison to the previous FY24 budget, is as follows: Proposed FY24 Adopted FY23 $ Variance % Variance Total 14,282,116 17,744,709 (3,462,593) (19%) 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 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 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. Richard W. Peters, Jr. Town Manager Town of Vinton 311 S. Pollard Street Vinton, VA 24179 Phone (540) 983-0607 Fax (540) 983-0626 Page 1 On June 16, 2020, Town Council approved and ratified the Town of Vinton Strategic Plan for 2020- 2025. Preparation of this FY24 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. •Aggressively pursue economic development opportunities to enhance local retail and dining options •Encourage home ownership, housing rehabilitation, and the creation of new, high-quality, and affordable housing stock •Continue to make Vinton a safe and secure community through community policing and engaging residents •Continue to enhance the condition and appearance of the Town's public infrastructure and amenities •Maintain a structurally balanced budget with regular, recurring revenues that are sufficient to sustain service levels and maintain public facilities •Utilize available technology within municipal offices to improve efficient service delivery •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. 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 Page 2 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 F 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. Page 3 - 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. Page 4 - 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 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 F 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 Page 5 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 ForecastF 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. Page 6 - 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 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 Budget. In prior years, the Town has made strides in increasing staff wages to compare with like positions in our Page 7 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 Budget to provide the following: • The Town will continue to encourage employee professional development through training opportunities and tuition reimbursement for continuing education. • No changes to health insurance premiums for employees. • Fully fund the Town’s VRS Employee Contribution. • 7.0% COLA for all positions. • Market-rate salary adjustments for public works and police departments. • 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 Page 8 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 were 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 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 $1.336 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 Page 9 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 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 Draft 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 Page 10 General Fund Grant Fund Capital Fund Stormwater Fund Total Revenues General Property Taxes 986,514$ -$ -$ -$ 986,514$ Other Local Taxes 5,034,743$ - - - 5,034,743 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 2,795,932$ - - - 2,795,932 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 - - 1,336,000 409,153 1,745,153 Total Revenue 12,532,963$ 4,000$ 1,336,000$ 409,153$ 14,282,116$ Expenditures Personnel 5,851,494$ -$ -$ 287,553$ 6,139,047$ Operating 2,638,067$ - - 121,600 2,759,667 Capital 1,138,822$ 4,000 1,336,000 - 2,478,822 Debt 1,180,150$ - - - 1,180,150 Transfers 1,724,430$ - - - 1,724,430 Contingency - - - - - Total Expenditures 12,532,963$ 4,000$ 1,336,000$ 409,153$ 14,282,116$ TOWN OF VINTON REVENUE AND EXPENDITURE SUMMARY FY2023-2024 PROPOSED BUDGET Page 11 Revenue Source Collection Description General Property Taxes Real Estate Taxes, Personal Property Taxes, and Public Service Corporation Taxes. Real Estate Taxes are collected June 5th and December 31st, while Personal Property Taxes and Public Service Other Local Taxes Consumer's Utility Tax (Due Monthly), Business License Taxes (Due March 31st), Franchise License Taxes, Motor Vehicle Licenses (Due May 31st), Bank Stock Taxes, Pari-Mutuel Tax, Admissions & Amusement Taxes (Due Monthly), Hotel & Motel Room Taxes (Due Monthly), Prepared Food Taxes (Due Monthly), Pari-Mutuel Tax (Due Weekly) and Cigarette Tax (Due when Stamps Purchased). For 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- 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 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. 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 Revenue Funding Description Page 12 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance General Property Taxes 741,674 969,707 986,514 16,807 1.73% Other Local Taxes 3,651,613 4,557,369 5,034,743 477,374 10.47% Permits & Fees 4,646 4,963 4,937 (26) -0.52% Fines & Forfeitures 31,616 54,254 56,096 1,842 3.40% Use of Money 2,945 26,824 35,891 9,067 33.80% Use of Property 135,835 70,496 49,579 (20,917) -29.67% Charges for Services 5,676 13,135 14,481 1,346 10.25% Charges for War Memorial 101,446 92,059 125,000 32,941 35.78% Miscellaneous Revenue 458,281 1,418,236 2,795,932 1,377,696 97.14% Recovered Cost 52,231 183,063 183,063 - 0.00% Non-Categorical Aid 425,346 423,144 413,672 (9,472) -2.24% State Sales Tax 1,157,416 1,122,334 1,350,000 227,666 20.29% Categorical Aid 1,263,533 1,311,112 1,483,055 171,943 13.11% Use of Fund Balance - - - - 0.00% Total Revenues 8,032,258 10,246,696 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. FY 22-23 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 Page 13 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ CURRENT TAXES - REAL ESTATE 200.1101.001 326,191.32 333,824.64 328,608.00 383,890.00 388,101.00 388,101.00 CURRENT REAL ESTATE TAXES 326,191.32 333,824.64 328,608.00 383,890.00 388,101.00 388,101.00 DELINQUENT TAXES - R.ESTATE 200.1102.002 4,044.26 6,069.03 4,527.00 5,003.00 4,160.00 4,160.00 PUBLIC SERVICE CORP.200.1102.005 13,229.62 14,546.28 13,639.00 10,802.00 15,632.00 15,632.00 REAL ESTATE - PENALTIES 200.1102.006 3,626.74 4,150.62 3,738.00 4,105.00 4,269.00 4,269.00 REAL ESTATE - INTEREST 200.1102.007 742.10 1,492.57 837.00 1,177.00 1,512.00 1,512.00 DEL. RE TAX & PUB. SVC. CORP.21,642.72 26,258.50 22,741.00 21,087.00 25,573.00 25,573.00 CURRENT PERSONAL PROP. TAXES 200.1103.001 345,888.03 349,281.47 339,057.00 516,353.00 525,000.00 525,000.00 DELINQUENT TAXES-PERS. PROP.200.1103.002 25,493.84 22,373.58 26,693.00 24,124.00 24,375.00 24,375.00 PERSONAL PROP. - PENALTIES 200.1103.006 10,611.56 12,502.85 11,599.00 12,599.00 12,424.00 12,424.00 PERSONAL PROP. - INTEREST 200.1103.007 12,739.70 11,521.45 12,976.00 11,654.00 11,041.00 11,041.00 PERSONAL PROPERTY TAXES 394,733.13 395,679.35 390,325.00 564,730.00 572,840.00 572,840.00 COMMUNICATIONS SALES/USE TAX 200.1202.001 683,658.96 661,006.15 636,409.00 637,230.00 607,523.00 607,523.00 E-911 TELEPHONE TAX 200.1202.002 .00 .00 .00 .00 .00 .00 MOBILE TELEPHONE TAX 200.1202.003 .00 .00 .00 .00 .00 .00 COMMUNICATIONS SALES/USE TAX 683,658.96 661,006.15 636,409.00 637,230.00 607,523.00 607,523.00 CONTRACTING 200.1203.001 31,768.84 33,456.74 30,149.00 43,267.00 49,168.00 49,168.00 RETAIL SALES 200.1203.002 297,201.25 313,467.09 275,998.00 315,004.00 337,148.00 337,148.00 PROFESSIONAL 200.1203.003 138,380.44 119,228.37 137,242.00 132,730.00 132,350.00 132,350.00 REPAIRS, PERSONAL & BUS. SER 200.1203.004 156,971.11 194,873.07 156,578.00 215,141.00 244,781.00 244,781.00 WHOLESALE 200.1203.005 2,329.91 2,373.46 1,683.00 437.00 548.00 548.00 MISCELLANEOUS 200.1203.006 12,237.27 9,443.08 12,342.00 12,875.00 22,275.00 22,275.00 TAX ON PUBLIC UTILITIES 200.1203.007 33,227.84 32,884.52 33,079.00 31,966.00 125,000.00 125,000.00 BUSINESS LICENSE TAXES 672,116.66 705,726.33 647,071.00 751,420.00 911,270.00 911,270.00 FRANCHISE TAX - R. GAS CO.200.1204.001 4,832.86 4,983.76 4,869.00 5,317.00 1,701.00 1,701.00 RIGHTS-OF-WAY USE FEE 200.1204.005 21,373.20 18,442.10 22,715.00 16,803.00 15,366.00 15,366.00 FRANCHISE LICENSE TAXES 26,206.06 23,425.86 27,584.00 22,120.00 17,067.00 17,067.00 VEHICLE DECALS 200.1205.001 .00 -40.00 .00 .00 .00 .00 VEHICLE LICENSE FEE 200.1205.002 184,717.19 164,233.06 179,576.00 172,729.00 173,851.00 173,851.00 MOTOR VEHICLE LICENSES 184,717.19 164,193.06 179,576.00 172,729.00 173,851.00 173,851.00 BANK STOCK TAXES 200.1206.001 182,081.00 226,925.00 207,466.00 232,294.00 300,000.00 300,000.00 BANK STOCK TAXES 182,081.00 226,925.00 207,466.00 232,294.00 300,000.00 300,000.00 PARI-MUTUEL TAX 200.1207.001 462,607.18 643,785.57 550,000.00 1,000,000.00 1,150,000.00 1,150,000.00 PARI-MUTUEL TAX 462,607.18 643,785.57 550,000.00 1,000,000.00 1,150,000.00 1,150,000.00 SKILL GAMES TAX 200.1208.001 .00 17,568.00 .00 .00 .00 .00 SKILL GAMES TAX .00 17,568.00 .00 .00 .00 .00 ADMISSIONS TAX 200.1209.001 2,586.73 2,425.06 1,127.00 2,248.00 4,586.00 4,586.00 ADMISSIONS TAX 2,586.73 2,425.06 1,127.00 2,248.00 4,586.00 4,586.00 TRANSIENT OCCUPANCY TAX 200.1210.001 2,465.75 1,205.05 3,214.00 1,912.00 2,514.00 2,514.00 TRANSIENT OCCUPANCY TAX 2,465.75 1,205.05 3,214.00 1,912.00 2,514.00 2,514.00 PREPARED FOOD TAX 200.1211.001 1,289,456.84 1,417,812.52 1,282,197.00 1,585,641.00 1,725,000.00 1,725,000.00 PREPARED FOOD TAX 1,289,456.84 1,417,812.52 1,282,197.00 1,585,641.00 1,725,000.00 1,725,000.00 CIGARETTE TAX 200.1212.001 175,687.26 145,993.37 116,969.00 151,775.00 142,932.00 142,932.00 CIGARETTE TAX 175,687.26 145,993.37 116,969.00 151,775.00 142,932.00 142,932.00 ANIMAL LICENSES 200.1301.001 .00 .00 .00 .00 .00 .00 ANIMAL LICENSES .00 .00 .00 .00 .00 .00 Page 14 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ SITE PLAN & SUBDIVISION FEE 200.1303.004 1,320.00 525.00 987.00 960.00 634.00 634.00 SIGN PERMITS 200.1303.005 1,215.00 1,040.00 1,252.00 904.00 495.00 495.00 ZONING PERMITS 200.1303.007 2,025.00 2,600.00 2,041.00 2,457.00 2,857.00 2,857.00 MISCELLANEOUS FEES 200.1303.009 31.50 1,325.00 366.00 642.00 951.00 951.00 PERMITS & OTHER LICENSES 4,591.50 5,490.00 4,646.00 4,963.00 4,937.00 4,937.00 COURT FINES & FORFEITURES 200.1401.001 52,450.91 50,775.22 30,000.00 53,314.00 55,596.00 55,596.00 PARKING FINES 200.1401.002 2,035.00 1,530.00 1,616.00 940.00 500.00 500.00 FALSE ALARM FINES 200.1401.003 .00 .00 .00 .00 .00 .00 LITTERING CIVIL PENALTY 200.1401.004 .00 .00 .00 .00 .00 .00 FINES & FORFEITURES 54,485.91 52,305.22 31,616.00 54,254.00 56,096.00 56,096.00 INTEREST FROM INVESTMENTS 200.1501.001 41,090.99 20,608.93 .00 24,366.00 35,000.00 35,000.00 INTEREST FROM CDBG REV LOAN 200.1501.002 1,315.43 1,183.11 2,945.00 2,458.00 891.00 891.00 INTEREST INCOME FROM BONDS 200.1501.004 3.06 .00 .00 .00 .00 .00 REVENUE FROM USE OF MONEY 42,409.48 21,792.04 2,945.00 26,824.00 35,891.00 35,891.00 RENTAL OF TOWN PROPERTY 200.1502.001 117,245.98 117,795.66 115,170.00 48,547.00 11,040.00 11,040.00 RENTAL OF EQUIPMENT 200.1502.002 .00 .00 .00 .00 .00 .00 RENTAL OF SENIOR CENTER 200.1502.003 12,962.00 14,442.00 12,338.00 16,260.00 33,512.00 33,512.00 DOH BLDG UTILITY PAYMENT 200.1502.004 8,092.43 6,661.72 8,327.00 5,689.00 5,027.00 5,027.00 SALES OF MATERIAL & SUPPLIES 200.1502.006 .00 .00 .00 .00 .00 .00 SALE OF EQUIPMENT 200.1502.008 .00 .00 .00 .00 .00 .00 SALE/EASEMENT-REAL ESTATE 200.1502.009 .00 .00 .00 .00 .00 .00 REVENUE FROM USE OF PROPERTY 138,300.41 138,899.38 135,835.00 70,496.00 49,579.00 49,579.00 SIDEWALKS, CURB & GUTTER 200.1607.002 .00 4,133.00 .00 .00 .00 .00 MAINT/HWYS/BRIDGES .00 4,133.00 .00 .00 .00 .00 ADD'L REFUSE CART FEE 200.1608.001 9,385.00 11,430.00 5,459.00 13,030.00 14,481.00 14,481.00 WASTE DUMPING & DISPOSAL CHG 200.1608.002 195.00 270.00 217.00 105.00 .00 .00 SANIT & WASTE REMOVAL 9,580.00 11,700.00 5,676.00 13,135.00 14,481.00 14,481.00 SPECIAL PROGRAMS INCOME 200.1613.001 1.00 100.00 .00 .00 .00 .00 SWIMMING POOL ADMISSIONS 200.1613.002 .00 .00 .00 .00 .00 .00 POOL MISCELLANEOUS 200.1613.003 .00 .00 .00 .00 .00 .00 SWIMMING POOL CONCESSIONS 200.1613.005 .00 .00 .00 .00 .00 .00 MEMORIAL HALL INCOME 200.1613.006 .00 .00 .00 .00 .00 .00 SWIMMING POOL- SWIM CLASS 200.1613.007 .00 .00 .00 .00 .00 .00 SENIOR PROGRAM INCOME 200.1613.008 .00 .00 .00 .00 .00 .00 OTHER SR. CITIZEN RE-IMB.200.1613.009 .00 .00 .00 .00 .00 .00 FEE FOR TRANSPORT 200.1613.010 .00 .00 .00 .00 .00 .00 WM - REV FROM OTHER DEPT 200.1613.011 .00 .00 .00 .00 .00 .00 WM ITEM RESALE 200.1613.016 .00 .00 .00 .00 .00 .00 CHARGES FOR SERVICES 1.00 100.00 .00 .00 .00 .00 WM HALL INCOME 200.1614.001 84,745.00 31,024.00 91,446.00 92,059.00 125,000.00 125,000.00 WM TAXABLE SALES 200.1614.002 .00 .00 .00 .00 .00 .00 WM CONTRACTED RESALE ITEMS 200.1614.003 .00 .00 .00 .00 .00 .00 WM - REV FROM OTHER DEPTS 200.1614.004 .00 1,330.00 10,000.00 .00 .00 .00 WM - RECOVERED CONTRACT PMTS 200.1614.005 .00 .00 .00 .00 .00 .00 CHARGES FOR SERVICES - WM 84,745.00 32,354.00 101,446.00 92,059.00 125,000.00 125,000.00 MISCELLANEOUS INCOME 200.1899.001 15,606.20 11,788.99 17,675.00 .00 .00 .00 DONATIONS FIRE DEPT.-COUNTY 200.1899.003 .00 .00 .00 .00 .00 .00 FIRE HYDRANTS - RKE CNTY 200.1899.004 .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 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 VFAC CONTRIBUTION-EMS REHAB 200.1899.007 .00 .00 .00 .00 .00 .00 RE-APPROPRIATED FUND BALANCE 200.1899.008 .00 .00 .00 .00 .00 .00 ROANOKE COUNTY: GAIN SHARING 200.1899.009 134,485.68 .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 WAR MEMORIAL DONATIONS 200.1899.015 .00 .00 .00 .00 .00 .00 Page 15 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ POLICE DEPT DONATIONS 200.1899.016 2,610.00 4,314.00 .00 .00 .00 .00 GIFTS AND DONATIONS 200.1899.018 200.00 .00 .00 .00 .00 .00 VIN BUS CENTER REV SHAR ROCO 200.1899.021 .00 122,158.77 120,000.00 130,290.00 .00 .00 BOND PROCEEDS 200.1899.024 .00 321,000.00 .00 .00 .00 .00 ROCO-CONTR VIN BUSINESS CTR 200.1899.025 .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 DONATIONS FOR VETERANS MONUM 200.1899.027 500.00 500.00 .00 .00 .00 .00 ROCO-CONTR DEBT PMT FIRE 200.1899.028 163,694.90 163,990.44 162,923.00 161,144.00 161,411.00 161,411.00 ROCO ECON DEV REIMBURSEMENT 200.1899.029 .00 .00 40,000.00 70,000.00 70,000.00 70,000.00 DUPLICATE REAL ESTATE FEES 200.1899.030 235.00 220.00 183.00 146.00 31,111.00 31,111.00 CDBG GRANT LOAN APP FEE 200.1899.032 .00 .00 .00 .00 .00 .00 WVWA DEBT REIMBURSEMENT 200.1899.033 .00 .00 .00 799,156.00 800,910.00 800,910.00 MISCELLANEOUS INCOME 434,831.78 741,472.20 458,281.00 1,418,236.00 2,795,932.00 2,795,932.00 RECOVERIES AND REBATES 200.1901.001 16,562.59 77,133.42 42,231.00 173,063.00 173,063.00 173,063.00 RECOVERED POLICE CONTRACTUAL 200.1901.004 18,108.00 21,136.00 10,000.00 10,000.00 10,000.00 10,000.00 RECOVERED EMS CONTRACTUAL 200.1901.005 .00 .00 .00 .00 .00 .00 RECOVERED COSTS 34,670.59 98,269.42 52,231.00 183,063.00 183,063.00 183,063.00 A.B.C. PROFITS 200.2201.001 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES CARRIERS TAX 200.2201.003 17,141.15 8,149.09 11,675.00 9,472.00 .00 .00 POLICE ASSISTANCE (HB 599)200.2201.009 210,576.00 210,576.00 210,576.00 210,576.00 210,576.00 210,576.00 PERSONAL PROP TAX FROM STATE 200.2201.010 203,095.72 203,095.72 203,095.00 203,096.00 203,096.00 203,096.00 MISC. NON-CATEGORICAL AID 200.2201.020 .00 70.00 .00 .00 .00 .00 NON-CATEGORICAL AID 430,812.87 421,890.81 425,346.00 423,144.00 413,672.00 413,672.00 STATE SALES TAXES 200.2402.001 1,181,933.05 1,229,835.97 1,157,416.00 1,122,334.00 1,350,000.00 1,350,000.00 STATE SALES TAXES 1,181,933.05 1,229,835.97 1,157,416.00 1,122,334.00 1,350,000.00 1,350,000.00 HIGHWAY MAINTENANCE 200.2404.006 1,234,097.48 1,263,699.28 1,263,533.00 1,311,112.00 1,483,055.00 1,483,055.00 DEPT OF FIRE PROGRAMS 200.2404.010 .00 .00 .00 .00 .00 .00 MISC. CATEGORICAL AID 200.2404.020 1,427.68 2,058.83 .00 .00 .00 .00 ATF - RECOVERIES 200.2404.021 346,037.20 .00 .00 .00 .00 .00 DCJS RECOVERIES 200.2404.023 20,738.24 22,359.02 .00 .00 .00 .00 VDOT REV SHARING GLADECRK 200.2404.057 .00 .00 .00 .00 .00 .00 RSTP WALNUT AVE IMP 200.2404.783 .00 .00 .00 .00 .00 .00 OTHER CATEGORICAL AID 1,602,300.60 1,288,117.13 1,263,533.00 1,311,112.00 1,483,055.00 1,483,055.00 TRANSFERS FROM 200.4105.001 .00 7,860.40 .00 .00 .00 .00 TRANSFERS FROM .00 7,860.40 .00 .00 .00 .00 Page 16 Page 17 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance General Administration 717,651 1,587,851 1,545,776 (42,075) -2.65% Public Safety 2,978,965 2,911,491 3,044,080 132,589 4.55% Public Works 1,961,634 2,611,432 3,524,344 912,912 34.96% Special Programs 527,717 591,313 641,098 49,785 8.42% Community Development 536,188 623,419 763,260 139,841 22.43% Debt Retirement 444,131 1,171,674 1,180,150 8,476 0.72% Performance Agreements 104,008 154,720 104,825 (49,895) -32.25% Retiree Insurance 4,800 4,800 5,000 200 100.00% Travel & PTO Payout 281,732 - - - 100.00% Contingency - - - - 0.00% Transfers 757,164 589,996 1,724,430 1,134,434 192.28% Total 8,313,990 10,246,696 12,532,963 2,286,267 22.31% General Fund Summary of Expenditures *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. FY22-23 Expenditure Budget General Administration Public Safety Public Works Special Programs Community Development Debt Retirement Performance Agreements Retiree Insurance Travel & PTO Payout Contingency Transfers Page 18 Page 19 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Town Council 114,788 150,014 155,714 5,700 3.80% Town Manager 149,495 539,518 458,641 (80,877) -14.99% Human Resources 67,436 170,114 221,781 51,667 30.37% Legal Services 53,517 58,517 58,517 - 0.00% Treasurer/Finance Department 332,415 669,688 651,123 (18,565) -2.77% Total Administration 717,651 1,587,851 1,545,776 (42,075) -2.65% Police Department 2,440,931 2,756,226 2,888,815 132,589 4.81% Communication Services 450,440 150,000 150,000 - 0.00% Fire & EMS 2,268 2,385 2,385 - 0.00% Animal & Pest Control 85,326 2,880 2,880 - 0.00% Total Public Safety 2,978,965 2,911,491 3,044,080 132,589 4.55% Public Works Administration 164,639 461,395 498,207 36,812 7.98% Mnt-Hwy St & Bridges 920,617 1,164,274 1,880,722 716,448 61.54% Snow & Ice Removal 32,454 23,983 23,983 - 0.00% Traffic Signs & Street Lights 112,770 89,875 81,800 (8,075) -8.98% Refuse Collection 463,331 558,940 576,716 17,776 3.18% Recycling 75,029 74,898 84,317 9,419 12.58% Building & Grounds 167,774 213,547 360,039 146,492 68.60% Health Department 25,020 24,520 18,560 (5,960) -24.31% Total Public Works 1,961,634 2,611,432 3,524,344 912,912 34.96% Special Programs 155,848 225,225 242,012 16,787 7.45% War Memorial Interdepartment 10,000 - - - 0.00% War Memorial 246,804 313,188 376,824 63,636 20.32% Vinton Veteran's Monument 5,000 5,000 5,000 - 0.00% Swimming Pool/Parks 2,954 2,965 2,965 - 0.00% Senior Program 93,525 30,708 - (30,708) -100.00% Town Museum 13,586 14,227 14,297 70 0.49% Total Special Programs 527,717 591,313 641,098 49,785 8.42% Planning & Zoning 393,423 460,403 461,984 1,581 0.34% Economic Development 20,000 35,666 198,511 162,845 456.58% Public Transportation 120,000 120,000 100,000 (20,000) -16.67% Vinton Business Center 2,765 7,350 2,765 (4,585) -62.38% Total Community Dev 536,188 623,419 763,260 139,841 22.43% Debt Retirement 444,131 1,171,674 1,180,150 8,476 0.72% Performance Agreements 104,008 154,720 104,825 (49,895) -32.25% Retiree Insurance 4,800 4,800 5,000 200 100.00% Travel/PTO Payout 281,732 - - - 100.00% Transfer to Other Funds 757,164 589,996 1,724,430 1,134,434 192.28% Total Other Expenses 1,591,835 1,921,190 3,014,405 1,093,214 56.90% Total 8,313,990 10,246,696 12,532,963 2,286,267 22.31% General Fund Summary of Expenditures Page 20 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 31,526 48,507 49,020 513 1.06% Operating 80,262 99,507 105,194 5,687 5.72% Capital 3,000 2,000 1,500 (500) -25.00% Total 114,788 150,014 155,714 5,700 3.80% Authorized Positions Town Council Members 5.00 5.00 5.00 Total Positions 5.00 5.00 5.00 General Fund Expenditure Budget Town Council Personnel Operating Capital Page 21 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.1100.101 29,126.00 29,049.53 29,256.00 45,025.00 45,502.00 45,502.00 SALARIES & WAGES - OVERTIM 200.1100.102 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.1100.105 2.18 .00 .00 .00 .00 .00 SS/MEDICARE 200.1100.201 2,227.51 2,223.57 2,238.00 3,445.00 3,481.00 3,481.00 INSURANCE - VRS 200.1100.203 .00 .00 .00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.1100.209 .00 201.73 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1100.211 .00 18.50 32.00 37.00 37.00 37.00 CONTRACTUAL SERVICES 200.1100.302 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.1100.304 443.19 595.98 500.00 500.00 750.00 750.00 ADVERTISING 200.1100.307 3,375.00 4,268.27 2,000.00 2,500.00 2,500.00 2,500.00 CODIFICATION/ORDINANCES 200.1100.311 5,471.74 2,280.03 4,000.00 4,000.00 4,000.00 4,000.00 TELEPHONE 200.1100.521 .00 .00 .00 .00 .00 .00 POSTAGE 200.1100.522 158.13 65.85 400.00 400.00 400.00 400.00 LIABILITY INSURANCE 200.1100.538 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.1100.541 619.51 206.38 250.00 250.00 .00 .00 TRAVEL (MILEAGE/FARE)200.1100.560 1,852.77 .00 .00 2,000.00 2,000.00 2,000.00 COMMUNITY CONTRIBUTIONS 200.1100.571 18,650.00 5,850.00 12,650.00 24,650.00 29,350.00 29,350.00 WAR MEMORIAL EVENTS 200.1100.574 .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 6,500.00 6,800.00 7,000.00 7,000.00 MISCELLANEOUS 200.1100.585 -4,176.60 357.88 500.00 500.00 500.00 500.00 MEETING EXPENSES 200.1100.589 2,477.51 151.54 500.00 500.00 500.00 500.00 EMPLOYEE APPRECIATION GIFT 200.1100.591 .00 .00 .00 .00 .00 .00 SPECIAL AWARDS 200.1100.592 .00 .00 .00 .00 .00 .00 COMMITTEES APPRECIATION DI 200.1100.593 .00 .00 500.00 .00 .00 .00 JOINT LOCAL GOVT. SERVICES 200.1100.600 51,034.08 50,292.63 51,462.00 51,406.96 57,194.40 57,194.40 BOARD OF ELECTIONS 200.1100.605 .00 3,540.72 .00 5,000.00 .00 .00 PURCHASE OF LAND 200.1100.708 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.1100.709 .00 1,251.00 3,000.00 2,000.00 1,500.00 1,500.00 SPECIAL PROJECTS 200.1100.722 .00 21,860.37 .00 .00 .00 .00 TOWN COUNCIL 117,655.02 128,624.98 114,788.00 150,013.96 155,714.40 155,714.40 Page 22 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 136,867 509,826 421,049 (88,777) -17.41% Operating 12,628 29,692 37,592 7,900 26.61% Capital - - - - - Total 149,495 539,518 458,641 (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 Assistant Town Manager 1.00 1.00 1.00 Town Manager 1.00 1.00 1.00 Total Positions 3.00 5.00 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 Page 23 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.1200.101 78,203.17 78,484.91 103,570.00 388,527.00 325,499.00 325,499.00 SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.1200.105 .00 1,319.64 .00 .00 .00 .00 SS/MEDICARE 200.1200.201 6,081.39 6,297.14 7,923.00 29,883.00 25,062.00 25,062.00 RETIREMENT CONTRIBUTION- V 200.1200.202 9,090.48 9,411.29 12,538.00 40,802.00 34,695.00 34,695.00 INSURANCE - VRS 200.1200.203 1,017.84 1,012.17 1,348.00 5,016.00 4,266.00 4,266.00 NATIONWIDE 200.1200.204 120.71 1,034.54 2,224.00 5,680.00 5,560.00 5,560.00 MEDICAL INSURANCE 200.1200.205 7,512.00 7,546.80 9,153.00 39,504.00 25,704.00 25,704.00 CAR ALLOWANCE 200.1200.206 6,035.71 7,504.47 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1200.211 479.07 240.44 111.00 414.00 263.00 263.00 LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.1200.302 119.88 278.68 500.00 500.00 1,000.00 1,000.00 MAINTENANCE & REPAIRS EQUI 200.1200.304 .00 .00 .00 .00 .00 .00 MAINTENANCE SERVICE CONTRA 200.1200.305 587.00 981.30 700.00 700.00 700.00 700.00 PRINTING & BINDING 200.1200.306 181.42 260.67 450.00 450.00 400.00 400.00 TELEPHONE 200.1200.521 1,115.28 1,073.03 1,500.00 3,600.00 3,600.00 3,600.00 MOTOR VECHICLE INSURANCE 200.1200.535 .00 .00 .00 .00 .00 .00 SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.1200.541 966.93 1,512.41 1,500.00 1,500.00 1,000.00 1,000.00 GAS, OIL,GREASE & ANTIFREE 200.1200.548 .00 .00 .00 .00 1,000.00 1,000.00 TRAVEL (MILEAGE/FARE)200.1200.560 871.13 .00 1,000.00 10,500.00 15,000.00 15,000.00 DUES & SUBSCRIPTIONS 200.1200.581 1,328.55 2,214.29 3,400.00 3,000.00 3,000.00 3,000.00 MISCELLANEOUS 200.1200.585 .00 .00 .00 .00 .00 .00 MEETING EXPENSES 200.1200.589 228.96 117.83 550.00 550.00 3,000.00 3,000.00 FURNITURE & FIXTURES 200.1200.702 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.1200.709 79.99 1,225.68 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.1200.801 2,424.51 2,844.32 3,028.00 8,892.00 8,892.00 8,892.00 TOWN MANAGER'S OFFICE 116,444.02 123,359.61 149,495.00 539,518.00 458,641.00 458,641.00 Page 24 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 43,986 126,429 158,911 32,482 25.69% Operating 23,300 41,535 62,520 20,985 50.52% Capital 150 2,150 350 (1,800) -83.72% Total 67,436 170,114 221,781 51,667 30.37% Authorized Positions HR Director/Risk Manager 1.00 1.00 1.00 Total Positions 1.00 1.00 1.00 General Fund Expenditure Budget Human Resources/Risk Management Personnel Operating Capital Page 25 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.1203.101 25,737.04 26,903.16 28,912.00 93,350.00 97,745.00 97,745.00 SALARIES & WAGES - PART-TI 200.1203.103 .00 .00 4,000.00 .00 25,000.00 25,000.00 SEPARATION PAY 200.1203.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.1203.201 1,796.94 1,912.26 2,518.00 7,142.00 9,390.00 9,390.00 RETIREMENT CONTRIBUTION- V 200.1203.202 2,932.23 3,305.42 3,600.00 9,958.00 10,655.00 10,655.00 INSURANCE - VRS 200.1203.203 336.72 355.90 387.00 1,225.00 1,310.00 1,310.00 NATIONWIDE 200.1203.204 42.25 42.13 42.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.1203.205 4,179.00 4,426.80 4,250.00 13,800.00 13,800.00 13,800.00 DISABILITY INS - HYBRID EM 200.1203.207 125.89 140.59 240.00 759.00 812.00 812.00 WORKERS' COMPENSATION INS 200.1203.211 22.09 18.50 37.00 75.00 79.00 79.00 ACA EXCISE TAX 200.1203.215 .00 .00 .00 .00 .00 .00 LEGAL SERVICES 200.1203.301 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.1203.302 13,959.45 8,535.12 8,250.00 10,000.00 12,000.00 12,000.00 MAINTENANCE & REPAIRS EQUI 200.1203.304 .00 .00 .00 .00 1,000.00 1,000.00 PRINTING & BINDING 200.1203.306 25.90 477.69 100.00 465.00 400.00 400.00 ADVERTISING 200.1203.307 318.35 15,547.76 100.00 10,000.00 15,000.00 15,000.00 SPECIAL TRAINING 200.1203.356 6,472.46 412.04 6,000.00 7,500.00 7,500.00 7,500.00 TELEPHONE 200.1203.521 579.55 773.26 500.00 775.00 775.00 775.00 POSTAGE 200.1203.522 50.10 14.18 100.00 100.00 100.00 100.00 RISK MANAGEMENT 200.1203.534 3,872.13 3,779.86 3,250.00 4,000.00 5,000.00 5,000.00 OFFICE SUPPLIES 200.1203.541 327.14 1,030.38 300.00 1,000.00 1,000.00 1,000.00 TRAVEL & TRAINING 200.1203.560 .00 .00 .00 1,150.00 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 DUES & SUBSCRIPTIONS 200.1203.581 858.62 488.99 1,000.00 1,000.00 1,500.00 1,500.00 MISCELLANEOUS 200.1203.585 .00 1,891.90 .00 5,000.00 5,000.00 5,000.00 MEETING EXPENSES 200.1203.589 155.65 574.76 200.00 600.00 800.00 800.00 SPECIAL EVENTS AWARD 200.1203.592 3,287.28 250.00 3,500.00 3,500.00 9,000.00 9,000.00 OFFICE EQUIPMENT 200.1203.707 511.95 1,602.60 150.00 1,600.00 350.00 350.00 REPLACEMENT OF EQUIPMENT 200.1203.709 41.99 481.21 .00 550.00 .00 .00 HUMAN RESOURCES 65,632.73 74,409.41 67,436.00 175,114.00 221,781.00 221,781.00 Page 26 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 53,517 58,517 58,517 - 0.00% Capital - - - - 0.00% Total 53,517 58,517 58,517 - 0.00% General Fund Expenditure Budget Legal Services Personnel Operating Capital Page 27 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ CONTRACTUAL SERVICES 200.1207.302 39,879.83 38,666.01 40,000.00 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 LEGAL SERVICES 51,465.83 51,224.01 53,517.00 58,517.00 58,517.00 58,517.00 Page 28 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 229,017 516,243 493,984 (22,259) -4.31% Operating 102,898 148,445 152,639 4,194 2.83% Capital 500 5,000 4,500 (500) -10.00% Total 332,415 669,688 651,123 (18,565) -2.77% Authorized Positions Accounting Technician 2.00 1.00 1.00 Financial Analyst 1.00 1.00 1.00 Senior Financial Analyst 1.00 1.00 1.00 Asst. Finance Director 1.00 1.00 1.00 Treasurer/Fin. Director 1.00 1.00 1.00 Total Positions 6.00 5.00 5.00 General Fund Expenditure Budget Treasurer's Office/Finance Department Personnel Operating Capital Page 29 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.1214.101 99,750.16 104,660.68 154,000.00 326,394.00 337,958.00 337,958.00 SALARIES & WAGES - OVERTIM 200.1214.102 .00 13.45 250.00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.1214.103 4,435.11 6,449.80 10,972.00 44,763.00 32,900.00 32,900.00 SEPARATION PAY 200.1214.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.1214.201 7,806.26 8,372.02 12,640.00 28,394.00 28,371.00 28,371.00 RETIREMENT CONTRIBUTION- V 200.1214.202 11,460.58 12,706.30 19,170.00 34,487.00 36,838.00 36,838.00 INSURANCE - VRS 200.1214.203 1,296.54 1,367.21 2,062.00 4,240.00 4,529.00 4,529.00 NATIONWIDE 200.1214.204 235.26 234.26 324.00 600.00 600.00 600.00 MEDICAL INSURANCE 200.1214.205 18,319.00 18,763.86 28,496.00 54,192.00 50,184.00 50,184.00 DISABILITY INS - HYBRID EM 200.1214.207 342.10 384.48 922.00 2,034.00 2,307.00 2,307.00 UNEMPLOYMENT INSURANCE 200.1214.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1214.211 90.35 70.28 181.00 297.00 297.00 297.00 CONTRACTUAL SERVICES 200.1214.302 1,144.02 3,700.00 4,500.00 5,500.00 2,500.00 2,500.00 INDEPENDENT AUDITORS 200.1214.303 23,775.00 29,073.00 30,000.00 52,489.00 52,489.00 52,489.00 MAINTENANCE & REPAIRS EQUI 200.1214.304 18.00 .00 100.00 900.00 500.00 500.00 MAINTENANCE SERVICE CONTRA 200.1214.305 24,937.80 26,422.00 33,200.00 54,205.00 65,000.00 65,000.00 PRINTING & BINDING 200.1214.306 3,026.78 2,233.39 3,000.00 3,000.00 3,000.00 3,000.00 TELEPHONE 200.1214.521 2,487.05 2,775.11 3,249.00 1,900.00 1,900.00 1,900.00 POSTAGE 200.1214.522 12,622.59 14,350.42 13,000.00 12,000.00 10,000.00 10,000.00 OFFICE SUPPLIES 200.1214.541 2,235.91 2,719.10 2,500.00 3,000.00 5,000.00 5,000.00 MERCHANDISE FOR RESALE 200.1214.552 4,396.20 4,299.40 5,000.00 3,500.00 1,000.00 1,000.00 TRAVEL & TRAINING 200.1214.560 1,006.30 731.00 1,000.00 1,500.00 6,000.00 6,000.00 DUES & SUBSCRIPTIONS 200.1214.581 1,401.50 1,470.87 1,327.00 1,500.00 1,500.00 1,500.00 MISCELLANEOUS 200.1214.585 2,331.89 3,682.14 700.00 500.00 500.00 500.00 STATE SALES TAX 200.1214.587 .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 OTHER EQUIPMENT 200.1214.716 597.38 3,797.29 500.00 1,500.00 1,500.00 1,500.00 LEASE/RENT OF EQUIPMENT 200.1214.801 1,917.51 2,315.82 2,452.00 2,451.00 2,250.00 2,250.00 BANK SERVICE CHARGES 200.1214.903 1,284.08 2,804.33 2,370.00 5,000.00 500.00 500.00 CREDIT CARD FEES 200.1214.904 808.44 207.20 500.00 1,000.00 500.00 500.00 TREASURER/FINANCE DEPARTMENT 227,725.81 258,824.41 332,415.00 648,846.00 651,123.00 651,123.00 Page 30 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 86,580 338,391 364,507 26,116 7.72% Operating 75,059 118,504 129,200 10,696 9.03% Capital 3,000 4,500 4,500 - 0.00% Total 164,639 461,395 498,207 36,812 7.98% Authorized Positions Mechanic 1.00 1.00 Chief Mechanic 1.00 1.00 Administrative Assistant 1.00 - - Administrative Manager 1.00 1.00 1.00 Assistant PW Director 1.00 - - PW Director 1.00 1.00 1.00 Total Positions 4.00 4.00 4.00 General Fund Expenditure Budget Public Works Administration Personnel Operating Capital Page 31 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.1221.101 32,743.14 29,306.49 59,815.00 236,604.00 264,924.00 264,924.00 SALARIES & WAGES - OVERTIM 200.1221.102 71.92 8.79 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.1221.103 .00 254.58 .00 .00 .00 .00 SEPARATION PAY 200.1221.105 510.55 3,236.44 .00 .00 .00 .00 SS/MEDICARE 200.1221.201 2,260.71 2,318.86 4,576.00 20,017.00 22,317.00 22,317.00 RETIREMENT CONTRIBUTION- V 200.1221.202 3,626.02 3,575.33 7,746.00 25,766.00 28,877.00 28,877.00 INSURANCE - VRS 200.1221.203 493.59 385.10 801.00 3,168.00 3,550.00 3,550.00 NATIONWIDE 200.1221.204 63.56 43.39 126.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.1221.205 8,230.35 7,239.05 13,282.00 48,960.00 40,392.00 40,392.00 DISABILITY INS - HYBRID EM 200.1221.207 23.52 36.97 113.00 738.00 889.00 889.00 UNEMPLOYMENT INSURANCE 200.1221.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1221.211 295.30 232.04 421.00 2,658.00 3,078.00 3,078.00 CONTRACTUAL SERVICES 200.1221.302 3,897.35 5,422.40 9,550.00 25,000.00 35,000.00 35,000.00 MAINTENANCE & REPAIRS EQUI 200.1221.304 1,696.27 1,107.34 800.00 8,000.00 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 UNIFORMS/WEARING APPAREL 200.1221.310 922.32 733.48 1,265.00 1,500.00 2,000.00 2,000.00 MAINTENANCE & REPAIR BLDG.200.1221.350 8,782.01 8,987.93 8,000.00 10,000.00 8,000.00 8,000.00 SPECIAL TRAINING 200.1221.356 667.00 303.00 750.00 1,000.00 1,000.00 1,000.00 PROFESSIONAL & TECHNICAL P 200.1221.357 -286.18 108.52 250.00 500.00 500.00 500.00 ELECTRICAL SERVICES 200.1221.510 9,544.14 9,374.39 10,000.00 10,000.00 10,000.00 10,000.00 HEATING SERVICES 200.1221.512 3,921.51 5,042.34 5,000.00 500.00 5,000.00 5,000.00 WATER AND SEWER SERVICE 200.1221.513 616.99 749.69 650.00 650.00 650.00 650.00 TELEPHONE 200.1221.521 6,016.82 7,751.85 5,500.00 5,500.00 5,500.00 5,500.00 POSTAGE 200.1221.522 219.69 218.30 300.00 300.00 300.00 300.00 PROPERTY INSURANCE 200.1221.532 395.00 372.00 413.00 413.00 1,000.00 1,000.00 MOTOR VECHICLE INSURANCE 200.1221.535 352.00 336.00 285.00 336.00 350.00 350.00 LIABILITY INSURANCE 200.1221.538 833.00 816.00 796.00 816.00 2,000.00 2,000.00 OFFICE SUPPLIES 200.1221.541 1,029.50 1,708.33 1,200.00 1,800.00 2,000.00 2,000.00 GAS, OIL,GREASE & ANTIFREE 200.1221.548 762.66 1,593.84 600.00 1,200.00 6,000.00 6,000.00 OIL, ANTIFREEZE, AND FLUID 200.1221.549 118.91 81.72 200.00 800.00 500.00 500.00 MATERIALS & SUPPLIES 200.1221.553 6,838.23 7,550.98 10,000.00 15,000.00 12,000.00 12,000.00 SMALL TOOLS 200.1221.554 604.70 1,641.22 2,000.00 2,500.00 2,000.00 2,000.00 JANITORIAL/INVENTORY SUPPL 200.1221.555 1,109.62 866.12 1,000.00 2,000.00 1,500.00 1,500.00 C D L PROGRAM 200.1221.580 .00 .00 300.00 600.00 1,000.00 1,000.00 MISCELLANEOUS EXPENSE 200.1221.585 .00 .00 300.00 300.00 300.00 300.00 MEETING EXPENSES 200.1221.589 113.34 .00 100.00 500.00 300.00 300.00 EMPLOYEE APPRECIATION 200.1221.591 210.79 218.54 300.00 1,500.00 1,800.00 1,800.00 REPLACEMENT OF EQUIPMENT 200.1221.709 .00 952.98 1,000.00 1,500.00 1,500.00 1,500.00 OTHER EQUIPMENT 200.1221.716 .00 1,980.73 2,000.00 3,000.00 3,000.00 3,000.00 HVAC - PUBLIC WORKS GARAGE 200.1221.725 .00 .00 .00 .00 .00 .00 LEASE/RENTAL OF EQUIPMENT 200.1221.801 6,114.08 9,530.46 10,000.00 18,289.00 15,000.00 15,000.00 LEASE OF STORAGE FACILITY 200.1221.803 3,999.96 3,999.96 4,000.00 10,000.00 10,000.00 10,000.00 PUBLIC WORKS ADMINISTRATION 108,298.37 119,626.26 164,939.00 463,395.00 498,207.00 498,207.00 Page 32 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 2,021,230 2,273,002 2,383,855 110,853 4.88% Operating 414,701 456,452 477,188 20,736 4.54% Capital 5,000 26,772 27,772 1,000 3.74% Total 2,440,931 2,756,226 2,888,815 132,589 4.81% Authorized Positions Records Manager 1.00 1.00 1.00 Administrative Manager 1.00 1.00 1.00 Police Officer 10.00 9.00 10.00 Community Service Officer 1.00 1.00 1.00 Corporal 4.00 5.00 5.00 Detective 2.00 - - Sergeant 5.00 5.00 5.00 Lieutenant 1.00 2.00 2.00 Deputy Chief 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 Total Positions 27.00 26.00 27.00 ARPA Funded Position 1.00 1.00 - Revised Total Positions 28.00 27.00 27.00 General Fund Expenditure Budget Police Department Account Code: 200.3101 Police Department Personnel Operating Capital Page 33 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.3101.101 1,183,148.80 776,379.88 1,339,372.00 1,533,354.00 1,614,907.00 1,614,907.00 SALARIES & WAGES - OVERTIM 200.3101.102 67,055.15 35,138.93 63,300.00 56,277.00 56,935.00 56,935.00 SALARIES & WAGES - PART-TI 200.3101.103 549.11 440.08 3,849.00 3,604.00 3,797.00 3,797.00 WAGES - CONTRACT SERVICES 200.3101.104 11,163.34 14,543.16 10,000.00 10,000.00 10,000.00 10,000.00 SEPARATION PAY 200.3101.105 5,154.88 7,005.59 .00 .00 .00 .00 DMV OVERTIME GRANT EXP 200.3101.106 .00 .00 .00 .00 .00 .00 HOLIDAY PAY 200.3101.107 .00 .00 .00 .00 10,600.91 10,600.91 SS/MEDICARE 200.3101.201 92,840.66 57,001.31 108,364.00 122,648.00 128,952.00 128,952.00 RETIREMENT CONTRIBUTION- V 200.3101.202 127,742.56 92,569.64 166,462.00 166,817.00 175,807.00 175,807.00 INSURANCE - VRS 200.3101.203 14,318.66 9,349.40 17,902.00 20,508.00 21,613.00 21,613.00 NATIONWIDE 200.3101.204 2,563.40 1,528.60 3,048.00 3,120.00 3,120.00 3,120.00 MEDICAL INSURANCE 200.3101.205 222,319.02 165,066.66 262,144.00 289,656.00 294,000.00 294,000.00 DISABILITY INS - HYBRID EM 200.3101.207 357.83 234.27 503.00 377.00 403.00 403.00 UNEMPLOYMENT INSURANCE 200.3101.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3101.211 31,972.94 23,136.73 46,286.00 62,259.00 63,720.00 63,720.00 CONTRACTUAL SERVICES 200.3101.302 .00 420.00 .00 5,318.00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.3101.304 37,147.66 76,357.15 35,000.00 35,000.00 35,000.00 35,000.00 MAINTENANCE SERVICE CONTRA 200.3101.305 29,262.65 33,890.18 34,421.00 34,421.00 35,000.00 35,000.00 PRINTING & BINDING 200.3101.306 2,957.53 2,678.19 5,000.00 5,000.00 4,000.00 4,000.00 UNIFORMS/WEARING APPAREL 200.3101.310 10,581.82 13,454.80 13,000.00 15,000.00 15,000.00 15,000.00 IMAGING PROCESSING 200.3101.312 89.91 .00 1,000.00 .00 .00 .00 POLICE DONATION USED 200.3101.316 .00 .00 .00 .00 .00 .00 CONTRACTUAL POLICE SERVICE 200.3101.319 23,755.25 19,276.51 25,600.00 25,600.00 35,000.00 35,000.00 TELEPHONE 200.3101.521 17,147.57 18,095.86 18,900.00 18,900.00 18,900.00 18,900.00 POSTAGE 200.3101.522 1,106.90 546.16 700.00 700.00 700.00 700.00 PROPERTY INSURANCE 200.3101.532 1,381.00 1,308.00 1,444.00 1,444.00 2,000.00 2,000.00 MOTOR VECHICLE INSURANCE 200.3101.535 12,341.00 11,828.00 993.00 12,493.00 20,000.00 20,000.00 SMALL INSURANCE CLAIMS 200.3101.537 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.3101.538 2,914.00 2,852.00 2,876.00 3,088.00 7,000.00 7,000.00 LOD - INS COVERAGE 200.3101.539 18,276.98 17,864.00 14,437.00 19,008.00 19,008.00 19,008.00 OFFICE SUPPLIES 200.3101.541 2,916.75 3,050.60 5,000.00 5,000.00 4,000.00 4,000.00 GAS, OIL,GREASE & ANTIFREE 200.3101.548 37,965.21 33,777.32 40,000.00 51,000.00 51,000.00 51,000.00 MATERIALS & SUPPLIES 200.3101.553 5,698.59 73,835.83 7,000.00 7,000.00 5,000.00 5,000.00 FIREARMS AND AMMO 200.3101.554 4,596.66 4,664.40 10,000.00 13,000.00 18,000.00 18,000.00 ASSET FORFEITURE PROC - AT 200.3101.558 .00 .00 .00 .00 .00 .00 ASSET FORFEITURE PROC - DC 200.3101.559 2,380.00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.3101.560 12,337.14 1,483.69 18,000.00 18,000.00 25,000.00 25,000.00 DUES & SUBSCRIPTIONS 200.3101.581 1,902.60 1,517.29 2,000.00 2,000.00 2,000.00 2,000.00 MISCELLANEOUS 200.3101.585 1,402.19 2,116.94 4,000.00 4,000.00 3,000.00 3,000.00 MEETING EXPENSES 200.3101.589 456.39 630.30 750.00 1,750.00 1,500.00 1,500.00 EMPLOYEE APPRECIATION 200.3101.591 532.89 983.37 500.00 650.00 1,000.00 1,000.00 COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3101.709 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3101.716 3,879.80 25,201.08 5,000.00 26,772.00 26,772.00 26,772.00 SPECIAL PROJECTS 200.3101.722 .00 .00 .00 .00 .00 .00 ATF SPECIAL PROJECTS 200.3101.731 .00 .00 .00 .00 .00 .00 PD COMMUNITY GRANT 200.3101.732 .00 733.68 .00 .00 1,000.00 1,000.00 LEASE/RENT OF EQUIPMENT 200.3101.801 101,026.79 122,515.89 170,080.00 170,080.00 170,080.00 170,080.00 LEASE OF STORAGE FACILITY 200.3101.803 3,999.96 3,999.96 4,000.00 5,000.00 5,000.00 5,000.00 POLICE DEPARTMENT 2,095,243.59 1,655,475.45 2,440,931.00 2,749,844.00 2,888,814.91 2,888,814.91 Page 34 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 450,440 150,000 150,000 - 0.00% Capital - - - - 0.00% Total 450,440 150,000 150,000 - 0.00% General Fund Expenditure Budget Communication Services Personnel Operating Capital Page 35 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.3102.101 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3102.102 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.3102.103 .00 .00 .00 .00 .00 .00 WAGES - CONTRACT SERVICES 200.3102.104 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3102.201 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3102.202 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.3102.203 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.3102.205 .00 .00 .00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.3102.209 .00 .00 .00 .00 .00 .00 WORKER'S COMP INSURANCE 200.3102.211 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.3102.304 .00 .00 .00 .00 .00 .00 ANNUAL OP COST-SERV CHGS 200.3102.305 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00 150,000.00 UNIFORMS/WEARING APPAREL 200.3102.310 .00 .00 .00 .00 .00 .00 CONTRACTUAL POLICE SERVICE 200.3102.319 .00 .00 .00 .00 .00 .00 TELEPHONE 200.3102.521 .00 .00 .00 .00 .00 .00 E-911 COMMUNICATIONS SYSTE 200.3102.523 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.3102.541 .00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.3102.560 .00 .00 .00 .00 .00 .00 TRANS TO RC-CAPITAL IMP CO 200.3102.567 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3102.581 .00 .00 .00 .00 .00 .00 MISCELLANEOUS 200.3102.585 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3102.709 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3102.716 .00 .00 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.3102.801 .00 .00 .00 .00 .00 .00 COMMUNICATION SERVICES 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00 150,000.00 Page 36 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 2,268 2,385 2,385 - 0.00% Capital - - - - 0.00% Total 2,268 2,385 2,385 - 0.00% General Fund Expenditure Budget Fire and Emergency Services Personnel Operating Capital Page 37 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.3205.101 800.00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3205.102 .00 .00 .00 .00 .00 .00 WAGES - CONTRACT SERVICES 200.3205.104 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.3205.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3205.201 61.20 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3205.202 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.3205.203 .00 .00 .00 .00 .00 .00 NATIONWIDE 200.3205.204 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.3205.205 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3205.211 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.3205.302 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.3205.304 .00 .00 .00 .00 .00 .00 UNIFORMS - CAREER 200.3205.311 .00 .00 .00 .00 .00 .00 FIRE PROGRAM GRANT 200.3205.317 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.3205.350 .00 .00 .00 .00 .00 .00 SPECIAL TRAINING 200.3205.356 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.3205.510 .00 .00 .00 .00 .00 .00 HEATING SERVICES 200.3205.512 .00 .00 .00 .00 .00 .00 WATER AND SEWER SERVICE 200.3205.513 .00 .00 .00 .00 .00 .00 TELEPHONE 200.3205.521 .00 .00 .00 .00 .00 .00 POSTAGE 200.3205.522 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.3205.532 1,627.73 2,160.00 2,268.00 2,385.00 2,385.00 2,385.00 MOTOR VECHICLE INSURANCE 200.3205.535 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.3205.538 .00 .00 .00 .00 .00 .00 LOD - INS COV 200.3205.539 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.3205.541 .00 .00 .00 .00 .00 .00 MEDICAL SUPPLIES 200.3205.544 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.3205.548 .00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 200.3205.553 .00 .00 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.3205.555 .00 .00 .00 .00 .00 .00 TRAVEL & TRAINING 200.3205.560 .00 .00 .00 .00 .00 .00 CONTRIBUTION TO FIRE DEPT 200.3205.572 .00 .00 .00 .00 .00 .00 CONTRIBUTION TO RESCUE SQU 200.3205.573 .00 .00 .00 .00 .00 .00 CONTR-FIRE TRAINING FACILI 200.3205.576 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3205.581 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES & EQUIPMENT 200.3205.705 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3205.709 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3205.716 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.3205.722 .00 .00 .00 .00 .00 .00 PUB SAFETY BLDG PROJECT EX 200.3205.737 .00 .00 .00 .00 .00 .00 EMS VEHICLE REPLACEMENT 200.3205.750 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY - FIRE/EMS 200.3205.799 .00 .00 .00 .00 .00 .00 FIRE & EMS 2,488.93 2,160.00 2,268.00 2,385.00 2,385.00 2,385.00 Page 38 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 81,446 - - - #DIV/0! Operating 3,880 2,880 2,880 - 0.00% Capital - - - - 0.00% Total 85,326 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 Page 39 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.3501.101 46,125.89 26,835.51 55,340.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3501.102 1,784.19 1,544.78 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.3501.103 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.3501.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3501.201 3,517.88 2,103.61 4,234.00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3501.202 4,588.69 3,148.25 6,889.00 .00 .00 .00 INSURANCE - VRS 200.3501.203 513.72 326.23 741.00 .00 .00 .00 NATIONWIDE 200.3501.204 104.76 62.34 120.00 .00 .00 .00 MEDICAL INSURANCE 200.3501.205 953.07 .00 12,143.00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3501.211 1,072.19 1,261.39 1,979.00 .00 .00 .00 CONTRACTUAL SERVICES 200.3501.302 .00 .00 .00 .00 .00 .00 PRINTING & BINDING 200.3501.306 .00 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 200.3501.310 312.02 440.93 1,000.00 1,500.00 1,500.00 1,500.00 PHOTO PROCESSING 200.3501.312 .00 .00 .00 .00 .00 .00 VETERINARY SERVICES 200.3501.390 783.88 1,223.02 1,500.00 1,000.00 1,000.00 1,000.00 MOTOR VECHICLE INSURANCE 200.3501.535 469.00 448.00 380.00 380.00 380.00 380.00 GAS, OIL,GREASE & ANTIFREE 200.3501.548 .00 .00 1,000.00 .00 .00 .00 MATERIALS & SUPPLIES 200.3501.553 7.06 .00 .00 .00 .00 .00 TRAVEL 200.3501.560 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3501.581 .00 .00 .00 .00 .00 .00 POLICE/ANIMAL CONTROL 60,232.35 37,394.06 85,326.00 2,880.00 2,880.00 2,880.00 Page 40 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 495,229 521,183 557,757 36,574 7.02% Operating 148,388 285,591 241,965 (43,626) -15.28% Capital 277,000 357,500 1,081,000 723,500 202.38% Total 920,617 1,164,274 1,880,722 716,448 61.54% Authorized Positions Mechanic 1.00 - - Chief Mechanic 1.00 - - Laborer 1.00 - - Equipment Operator I 4.00 4.50 4.50 Equipment Operator II 2.00 2.50 2.50 Equipment Operator III 1.00 - - Crew Leader 3.00 2.00 2.00 Total Positions 13.00 9.00 9.00 General Fund Expenditure Budget Highway Maintenance Personnel Operating Capital Page 41 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4101.101 282,752.58 270,525.55 294,903.00 338,143.00 378,203.00 378,203.00 SALARIES & WAGES - OVERTIM 200.4101.102 7,985.56 6,155.84 12,000.00 7,000.00 9,000.00 9,000.00 SALARIES & WAGES - PART-TI 200.4101.103 .00 318.23 15,205.00 .00 .00 .00 SEPARATION PAY 200.4101.105 1,448.46 5,333.25 .00 .00 .00 .00 SS/MEDICARE 200.4101.201 21,154.09 20,853.38 24,641.00 26,404.00 29,622.00 29,622.00 RETIREMENT CONTRIBUTION- V 200.4101.202 31,582.26 30,836.74 36,607.00 36,804.00 41,225.00 41,225.00 INSURANCE - VRS 200.4101.203 3,551.65 3,374.35 3,937.00 4,525.00 5,068.00 5,068.00 NATIONWIDE 200.4101.204 463.66 694.03 1,372.00 1,080.00 1,080.00 1,080.00 MEDICAL INSURANCE 200.4101.205 58,970.82 56,328.10 88,881.00 92,808.00 70,440.00 70,440.00 CAR ALLOWANCE 200.4101.206 .00 .00 .00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.4101.207 550.03 639.12 1,648.00 2,018.00 2,259.00 2,259.00 UNEMPLOYMENT INSURANCE 200.4101.209 .00 1,755.85 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4101.211 10,440.03 8,644.75 16,035.00 18,700.00 20,860.00 20,860.00 CONTRACTUAL SERVICES 200.4101.302 24,244.75 33,271.19 25,000.00 50,000.00 35,000.00 35,000.00 MAINTENANCE & REPAIRS EQUI 200.4101.304 14,590.25 17,559.26 22,250.00 30,000.00 25,000.00 25,000.00 UNIFORMS/WEARING APPAREL 200.4101.310 6,057.38 6,391.19 6,900.00 10,000.00 9,000.00 9,000.00 SPECIAL TRAINING 200.4101.356 1,459.20 276.71 2,000.00 3,000.00 4,000.00 4,000.00 RAILROAD CROSSING MNT 200.4101.358 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 5,000.00 3,000.00 2,000.00 2,000.00 R.O.W. SHOULDER MAINTENANC 200.4101.363 .00 .00 100.00 100.00 .00 .00 BRIDGE MNT-GUS W NICKS #80 200.4101.372 .00 .00 500.00 500.00 .00 .00 BRIDGE MNT-WALNUT AVE #800 200.4101.373 .00 .00 500.00 500.00 .00 .00 PROPERTY INSURANCE 200.4101.532 987.00 936.00 1,032.00 1,032.00 .00 .00 MOTOR VECHICLE INSURANCE 200.4101.535 4,818.00 4,616.00 3,901.00 3,901.00 .00 .00 LIABILITY INSURANCE 200.4101.538 2,082.00 2,036.00 1,990.00 1,990.00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.4101.548 14,329.06 13,810.23 16,000.00 40,000.00 40,000.00 35,000.00 OIL, ANTIFREEZE, AND FLUID 200.4101.549 764.57 768.14 2,000.00 3,500.00 2,500.00 2,500.00 MATERIALS & SUPPLIES 200.4101.553 2,486.44 3,950.43 3,000.00 7,500.00 6,000.00 6,000.00 SMALL TOOLS 200.4101.554 1,741.58 738.44 1,750.00 4,000.00 2,000.00 2,000.00 STREET MATERIALS 200.4101.558 13,309.48 15,845.65 17,000.00 25,000.00 20,000.00 20,000.00 REPLACEMENT OF EQUIPMENT 200.4101.709 439.96 1,199.92 1,500.00 15,000.00 1,000.00 1,000.00 SIDEWALKS 200.4101.712 2,155.28 3,089.90 10,000.00 15,000.00 15,000.00 15,000.00 OTHER EQUIPMENT 200.4101.716 949.00 .00 500.00 2,500.00 25,000.00 25,000.00 MILLING & PAVEMENT 200.4101.717 147,345.73 227,736.92 250,000.00 300,000.00 1,000,000.00 1,000,000.00 PROP OWNER: CURB & GUTTER 200.4101.718 .00 .00 .00 .00 .00 .00 PAVEMENT STRIPING & MARKIN 200.4101.719 .00 11,257.00 15,000.00 25,000.00 40,000.00 40,000.00 STORM DRAINAGE PROJECTS 200.4101.721 1,434.21 39.00 .00 .00 .00 .00 VML RISK MGTM GRANT EXPEND 200.4101.722 .00 .00 .00 .00 .00 .00 REPLACE 1986 & 1987 TRACTO 200.4101.750 .00 .00 .00 .00 .00 .00 VDOT REV SHARING-INTERSECT 200.4101.780 .00 .00 .00 .00 .00 .00 VDOT REV SHRG-PAVING & MIL 200.4101.781 .00 .00 .00 .00 .00 .00 VDOT-WALNUT AVE CORRIDOR 200.4101.782 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.4101.799 21,811.29 34,298.73 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.4101.801 4,605.73 11,015.59 38,000.00 100,103.00 100,000.00 100,000.00 MAINT. - HWYS., STS, BRIDGES 685,853.14 795,547.99 920,617.00 1,170,573.00 1,885,722.00 1,880,722.00 Page 42 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 16,879 5,383 5,383 - 0.00% Operating 14,575 16,100 16,100 - 0.00% Capital 1,000 2,500 2,500 - 0.00% Total 32,454 23,983 23,983 - 0.00% General Fund Expenditure Budget Snow & Ice Removal Personnel Operating Capital Page 43 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4105.101 11,322.78 9,473.08 4,629.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.4105.102 .00 4,382.81 9,000.00 5,000.00 5,000.00 5,000.00 SEPARATION PAY 200.4105.105 .00 1,026.49 .00 .00 .00 .00 SS/MEDICARE 200.4105.201 831.64 1,074.70 1,043.00 383.00 383.00 383.00 RETIREMENT-VRS 200.4105.202 1,332.01 1,479.10 576.00 .00 .00 .00 INSURANCE-VRS 200.4105.203 149.05 163.83 62.00 .00 .00 .00 NATIONWIDE 200.4105.204 22.61 17.31 12.00 .00 .00 .00 MEDICAL INSURANCE 200.4105.205 2,193.11 3,195.02 1,290.00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.4105.207 .00 18.88 38.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.4105.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4105.211 306.19 244.14 229.00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.4105.304 .00 1,408.36 3,000.00 3,000.00 3,000.00 3,000.00 MATERIALS & SUPPLIES 200.4105.553 5,032.67 676.14 11,000.00 12,500.00 15,000.00 12,500.00 SMALL TOOLS 200.4105.554 .00 .00 575.00 600.00 600.00 600.00 REPLACEMENT OF EQUIPMENT 200.4105.709 .00 .00 1,000.00 2,500.00 2,500.00 2,500.00 SNOW AND ICE REMOVAL 21,190.06 23,159.86 32,454.00 23,983.00 26,483.00 23,983.00 Page 44 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 29,485 539 - (539) -100.00% Operating 83,285 89,336 81,800 (7,536) -8.44% Capital - - - - 0.00% Total 112,770 89,875 81,800 (8,075) -8.98% General Fund Expenditure Budget Traffic Signs & Street Lights Personnel Operating Capital Page 45 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4108.101 26,967.98 8,795.96 18,424.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.4108.102 406.10 21.69 1,000.00 500.00 .00 .00 SEPARATION PAY 200.4108.105 .00 995.41 .00 .00 .00 .00 SS/MEDICARE 200.4108.201 1,991.94 731.60 1,486.00 39.00 .00 .00 RETIREMENT CONTRIBUTION- V 200.4108.202 3,088.06 1,094.76 2,292.00 .00 .00 .00 INSURANCE - VRS 200.4108.203 346.90 120.65 246.00 .00 .00 .00 NATIONWIDE 200.4108.204 82.93 17.21 66.00 .00 .00 .00 MEDICAL INSURANCE 200.4108.205 8,480.90 2,747.82 4,421.00 .00 .00 .00 DISABILITY INS - HYBRID 200.4108.207 114.36 17.66 153.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.4108.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4108.211 2,378.02 221.94 1,397.00 .00 .00 .00 CONTRACTUAL SERVICES 200.4108.302 8,823.66 6,987.07 20,000.00 20,000.00 15,000.00 15,000.00 MAINTENANCE & REPAIRS EQUI 200.4108.304 672.79 596.72 1,000.00 1,000.00 1,000.00 1,000.00 MAINTENANCE & REPAIR BLDG.200.4108.350 .00 42.60 1,500.00 1,500.00 1,000.00 1,000.00 ELECTRICAL SERVICES 200.4108.510 18,895.81 18,664.89 19,500.00 23,000.00 20,000.00 20,000.00 ELECTRICAL SERVICES - SUBD 200.4108.511 34,816.95 34,180.22 35,000.00 35,000.00 30,000.00 30,000.00 MOTOR VECHICLE INSURANCE 200.4108.535 352.00 336.00 285.00 336.00 500.00 500.00 GAS, OIL,GREASE & ANTIFREE 200.4108.548 256.62 342.47 800.00 800.00 2,100.00 2,100.00 OIL, ANTIFREEZE, AND FLUID 200.4108.549 .00 .00 200.00 200.00 200.00 200.00 MATERIALS & SUPPLIES 200.4108.553 5,144.73 8,171.88 5,000.00 7,500.00 7,500.00 7,500.00 CAPITAL OUTLAY-PUBLIC WORK 200.4108.799 .00 3,291.94 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.4108.801 .00 .00 .00 4,500.00 4,500.00 TRAFFIC SIGNS & STREET LIGHT 112,819.75 87,378.49 112,770.00 89,875.00 81,800.00 81,800.00 Page 46 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 211,851 250,380 275,316 24,936 9.96% Operating 251,480 308,560 301,400 (7,160) -2.32% Capital - - - - 0.00% Total 463,331 558,940 576,716 (558,940) -100.00% Authorized Positions Equipment Operator I 1.00 1.00 1.00 Equipment Operator II 2.00 2.00 2.00 Crew Leader 1.00 1.00 1.00 Total Positions 4.00 4.00 4.00 General Fund Expenditure Budget Refuse Collection Personnel Operating Capital Page 47 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4203.101 189,082.22 165,106.96 135,977.00 159,243.00 178,769.00 178,769.00 SALARIES & WAGES - OVERTIM 200.4203.102 1,155.37 4,625.69 4,000.00 4,500.00 4,500.00 4,500.00 SALARIES & WAGES - PART-TI 200.4203.103 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 200.4203.105 474.60 1,879.85 .00 .00 .00 .00 SS/MEDICARE 200.4203.201 14,500.40 12,688.91 10,708.00 12,527.00 14,021.00 14,021.00 RETIREMENT CONTRIBUTION- V 200.4203.202 21,763.31 20,074.21 16,509.00 17,334.00 19,486.00 19,486.00 INSURANCE - VRS 200.4203.203 2,442.21 2,165.47 1,819.00 2,131.00 2,396.00 2,396.00 NATIONWIDE 200.4203.204 168.94 151.72 438.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.4203.205 35,219.84 38,304.66 31,686.00 41,616.00 41,616.00 41,616.00 DISABILITY INS - HYBRID EM 200.4203.207 258.40 317.20 514.00 644.00 724.00 724.00 UNEMPLOYMENT INSURANCE 200.4203.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4203.211 11,375.98 6,920.97 10,200.00 11,905.00 13,324.00 13,324.00 CONTRACTUAL SERVICES 200.4203.302 261.51 5,509.01 9,920.00 5,000.00 2,500.00 2,500.00 MAINTENANCE & REPAIRS EQUI 200.4203.304 10,378.13 19,393.37 18,000.00 22,000.00 33,000.00 33,000.00 PRINTING & BINDING 200.4203.306 229.60 379.00 100.00 100.00 100.00 100.00 UNIFORMS/WEARING APPAREL 200.4203.310 4,252.96 2,776.52 3,960.00 3,960.00 3,000.00 3,000.00 MOTOR VECHICLE INSURANCE 200.4203.535 1,482.00 1,420.00 1,200.00 1,200.00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.4203.548 15,060.30 14,171.62 16,000.00 21,000.00 36,000.00 36,000.00 OIL, ANTIFREEZE, AND FLUID 200.4203.549 757.69 725.62 2,000.00 2,000.00 1,500.00 1,500.00 MATERIALS & SUPPLIES 200.4203.553 20.69 126.48 300.00 300.00 300.00 300.00 MISCELLANEOUS EXPENSE 200.4203.585 1,163.00 .00 .00 .00 .00 .00 REGIONAL LANDFILL CHARGES 200.4203.601 199,851.52 212,416.70 200,000.00 250,000.00 225,000.00 225,000.00 CAPITAL OUTLAY 200.4203.799 5,420.31 .00 .00 .00 .00 .00 REFUSE COLLECTION 515,318.98 509,217.61 463,331.00 555,940.00 576,716.00 576,716.00 Page 48 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 57,749 54,176 59,602 5,426 10.02% Operating 17,280 20,722 24,715 3,993 19.27% Capital - - - - 0.00% Total 75,029 74,898 84,317 9,419 12.58% Authorized Positions Equipment Operator I 0.50 0.50 Equipment Operator II 1.00 0.50 0.50 Total Positions 1.00 1.00 1.00 General Fund Expenditure Budget Recycling Collection Personnel Operating Capital Page 49 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4206.101 57,478.35 46,575.36 34,405.00 34,914.00 39,180.00 39,180.00 SALARIES & WAGES - OVERTIM 200.4206.102 1,243.37 978.70 1,500.00 1,000.00 1,000.00 1,000.00 SALARIES & WAGES - PART-TI 200.4206.103 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 200.4206.105 127.64 1,066.48 .00 .00 .00 .00 SS/MEDICARE 200.4206.201 4,351.87 3,670.18 2,747.00 2,748.00 3,074.00 3,074.00 RETIREMENT CONTRIBUTION- V 200.4206.202 6,150.32 5,102.03 4,280.00 3,800.00 4,271.00 4,271.00 INSURANCE - VRS 200.4206.203 693.64 551.04 460.00 468.00 526.00 526.00 NATIONWIDE 200.4206.204 187.66 128.56 126.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.4206.205 14,186.25 11,187.46 11,252.00 8,568.00 8,568.00 8,568.00 DISABILITY INS- HYBRID EMP 200.4206.207 212.19 171.39 285.00 290.00 326.00 326.00 UNEMPLOYMENT INSURANCE 200.4206.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4206.211 2,370.85 2,071.48 2,694.00 2,268.00 2,537.00 2,537.00 CONTRACTUAL SERVICES 200.4206.302 2,238.72 2,450.12 2,500.00 2,500.00 5,000.00 5,000.00 MAINTENANCE & REPAIRS EQUI 200.4206.304 663.94 1,959.14 2,000.00 4,000.00 4,000.00 4,000.00 PRINTING & BINDING 200.4206.306 .00 .00 50.00 50.00 50.00 50.00 UNIFORMS/WEARING APPAREL 200.4206.310 1,101.41 762.89 1,265.00 1,265.00 1,265.00 1,265.00 MOTOR VECHICLE INSURANCE 200.4206.535 945.00 904.00 765.00 950.00 1,500.00 1,500.00 GAS, OIL,GREASE & ANTIFREE 200.4206.548 2,987.08 2,865.61 3,200.00 4,000.00 6,000.00 6,000.00 OIL, ANTIFREEZE, AND FLUID 200.4206.549 .00 .00 300.00 300.00 1,200.00 1,200.00 MATERIALS & SUPPLIES 200.4206.553 1,068.03 1,050.00 1,200.00 1,200.00 1,200.00 1,200.00 LEASE OF EQUIPMENT 200.4206.801 .00 .00 6,000.00 6,457.00 4,500.00 4,500.00 RECYCLING 96,006.32 81,558.09 75,029.00 74,898.00 84,317.00 84,317.00 Page 50 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 42,073 77,184 200,089 122,905 159.24% Operating 125,701 135,363 155,450 20,087 14.84% Capital - 1,000 4,500 3,500 - Total 167,774 213,547 360,039 146,492 68.60% Authorized Positions Capital Projects Manager 1.00 Facilities Manager 1.00 1.00 Total Positions - 1.00 2.00 General Fund Expenditure Budget Building & Grounds Maintenance Personnel Operating Capital Page 51 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.4304.101 13,343.84 13,072.51 27,803.00 53,070.00 152,090.00 152,090.00 SALARIES & WAGES - OVERTIM 200.4304.102 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.4304.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.4304.201 991.44 979.79 2,127.00 4,060.00 11,674.00 11,674.00 RETIREMENT CONTRIBUTION- V 200.4304.202 1,548.08 1,464.42 3,461.00 5,779.00 16,578.00 16,578.00 INSURANCE - VRS 200.4304.203 173.32 157.50 372.00 711.00 2,038.00 2,038.00 NATIONWIDE 200.4304.204 24.14 19.86 60.00 120.00 240.00 240.00 MEDICAL INSURANCE 200.4304.205 2,388.00 2,529.60 6,072.00 13,800.00 13,800.00 13,800.00 DISABILITY INS - HYBRID EM 200.4304.207 .00 .00 231.00 441.00 1,263.00 1,263.00 UNEMPLOYMENT INSURANCE 200.4304.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4304.211 690.18 547.46 1,947.00 467.00 2,406.00 2,406.00 CONTRACTUAL SERVICES 200.4304.302 20,944.58 21,523.20 23,000.00 25,000.00 7,000.00 7,000.00 MAINTENANCE & REPAIRS EQUI 200.4304.304 .00 .00 400.00 400.00 25,000.00 15,000.00 MAINTENANCE SERVICE CONTRA 200.4304.305 5,623.03 9,133.84 13,000.00 20,000.00 25,000.00 15,000.00 UNIFORMS/WEARING APPAREL 200.4304.310 .00 .00 .00 .00 800.00 800.00 TOWN MUSEUM 200.4304.330 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.4304.350 18,868.71 50,944.52 15,000.00 15,000.00 20,000.00 15,000.00 MAINTENANCE OF LANDSCAPE 200.4304.352 6,879.60 8,920.00 15,000.00 15,000.00 15,000.00 15,000.00 PROFESSIONAL & TECHNICAL P 200.4304.357 .00 .00 .00 .00 .00 .00 HEALTH DEPARTMENT 200.4304.360 .00 .00 .00 .00 .00 .00 GISH'S MILL EXPENSES 200.4304.365 1,760.03 2,104.14 1,500.00 1,500.00 .00 .00 ELECTRICAL SERVICES 200.4304.510 23,061.35 17,980.02 28,500.00 28,500.00 28,500.00 28,500.00 WATER AND SEWER SERVICE 200.4304.513 1,034.64 927.16 1,000.00 1,000.00 10,000.00 10,000.00 RADIO MAINTENANCE 200.4304.520 .00 .00 .00 .00 .00 .00 TELEPHONE 200.4304.521 6,577.13 7,653.40 6,500.00 6,500.00 6,500.00 7,000.00 POSTAGE 200.4304.522 .00 .00 .00 .00 100.00 100.00 OFFICE SUPPLIES 200.4304.531 .00 .00 .00 .00 400.00 .00 PROPERTY INSURANCE 200.4304.532 6,431.89 7,131.89 6,942.00 8,006.00 10,000.00 12,000.00 MOTOR VECHICLE INSURANCE 200.4304.535 432.00 416.00 315.00 350.00 600.00 600.00 LIABILITY INSURANCE 200.4304.538 4,710.00 4,608.00 3,456.00 4,500.00 10,000.00 10,500.00 OFFICE SUPPLIES 200.4304.541 .00 .00 .00 .00 .00 400.00 GAS, OIL,GREASE & ANTIFREE 200.4304.548 .00 135.58 2,400.00 50.00 5,250.00 2,500.00 JANITORIAL/INVENTORY SUPPL 200.4304.555 1,862.81 3,115.93 2,500.00 3,500.00 3,000.00 3,000.00 DUES & SUBSCRIPTIONS 200.4304.581 .00 .00 .00 .00 50.00 50.00 MISCELLANEOUS 200.4304.585 .00 .00 .00 .00 500.00 500.00 EMER SVS MEETING & TRAVEL 200.4304.589 .00 .00 500.00 .00 .00 .00 FURNITURE & FIXTURES 200.4304.702 .00 10,035.12 .00 .00 .00 .00 PARKING LOT MAINTENANCE 200.4304.720 10,197.00 .00 .00 .00 .00 3,500.00 SPECIAL PROJECTS 200.4304.722 .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 CAPITAL OUTLAY 200.4304.799 317.00 961.90 .00 .00 .00 .00 LEASE OF EQUIPMENT 200.4304.801 .00 977.32 5,688.00 6,057.00 20,000.00 12,500.00 LEASE OF RENTAL BUILDING 200.4304.803 .00 .00 .00 .00 .00 .00 BUILDINGS AND GROUNDS 127,858.77 166,339.16 167,774.00 214,811.00 388,789.00 360,039.00 Page 52 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 25,020 24,520 18,560 (5,960) -24.31% Capital - - - - 0.00% Total 25,020 24,520 18,560 (5,960) -24.31% General Fund Expenditure Budget Health Department Building Personnel Operating Capital Page 53 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ MAINTENANCE SERVICE CONTRA 200.4305.305 299.00 388.50 560.00 560.00 560.00 560.00 BUILDING MAINTENANCE/REPAI 200.4305.350 312.55 5,248.72 12,160.00 12,160.00 12,160.00 6,000.00 MAINTENANCE OF LANDSCAPE 200.4305.352 758.50 2,932.00 3,500.00 3,000.00 3,000.00 3,000.00 ELECTRICITY 200.4305.510 4,666.94 5,138.71 6,000.00 6,000.00 6,000.00 6,000.00 HEATING/GAS 200.4305.512 763.94 898.94 1,000.00 1,000.00 1,000.00 1,200.00 WATER 200.4305.513 1,486.18 731.86 1,800.00 1,800.00 1,800.00 1,800.00 HEALTH DEPARTMENT 8,287.11 15,338.73 25,020.00 24,520.00 24,520.00 18,560.00 Page 54 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 80,919 141,900 147,380 5,480 3.86% Operating 70,229 78,625 89,932 11,307 14.38% Capital 4,700 4,700 4,700 - 0.00% Total 155,848 225,225 242,012 16,787 7.45% Authorized Positions Community Prog. Dir.1.00 1.00 Total Positions - 1.00 1.00 General Fund Expenditure Budget Special Programs Personnel Operating Capital Page 55 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.7101.101 31,310.21 33,798.20 38,801.00 91,250.00 95,498.00 95,498.00 SALARIES & WAGES - OVERTIM 200.7101.102 8,209.75 7,234.52 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 9,199.00 .00 .00 .00 SEPARATION PAY 200.7101.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7101.201 3,847.06 3,625.38 4,820.00 8,129.00 8,454.00 8,454.00 RETIREMENT CONTRIBUTION- V 200.7101.202 4,205.42 4,416.26 4,831.00 9,729.00 10,410.00 10,410.00 INSURANCE - VRS 200.7101.203 476.27 474.93 520.00 1,196.00 1,280.00 1,280.00 NATIONWIDE 200.7101.204 13.69 9.44 60.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.7101.205 6,982.01 7,799.05 6,072.00 13,800.00 13,800.00 13,800.00 DISABILITY INS - HYBRID EM 200.7101.207 154.81 182.02 322.00 741.00 793.00 793.00 UNEMPLOYMENT INSURANCE 200.7101.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7101.211 978.33 736.12 1,294.00 1,935.00 2,025.00 2,025.00 CONTRACTUAL SERVICES 200.7101.302 22,757.40 25,038.60 15,500.00 32,000.00 37,000.00 37,000.00 MAINTENANCE & REPAIRS EQUI 200.7101.304 3,039.65 238.67 5,000.00 3,000.00 3,000.00 3,000.00 SERVICE CONTRACT AGREEMENT 200.7101.305 .00 14.35 .00 .00 .00 .00 PRINTING & BINDING 200.7101.306 5,412.00 .00 6,500.00 6,500.00 6,500.00 6,500.00 ADVERTISING 200.7101.307 10,205.46 7,454.28 7,500.00 9,000.00 11,000.00 11,000.00 ELECTRICAL SERVICES 200.7101.510 2,458.22 2,902.17 3,200.00 3,200.00 3,200.00 3,200.00 WATER AND SEWER SERVICE 200.7101.513 1,894.67 7,360.00 750.00 1,000.00 1,000.00 1,000.00 TELEPHONE 200.7101.521 2,500.72 2,592.25 2,600.00 2,500.00 2,500.00 2,500.00 POSTAGE 200.7101.522 318.15 2,060.32 500.00 2,600.00 2,600.00 2,600.00 PROPERTY INSURANCE 200.7101.532 789.00 748.00 825.00 825.00 825.00 825.00 MOTOR VECHICLE INSURANCE 200.7101.535 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.7101.538 1,665.00 1,632.00 1,592.00 1,632.00 1,632.00 1,632.00 OFFICE SUPPLIES 200.7101.541 .00 .00 250.00 250.00 250.00 250.00 GREENWAY: MATERIAL & SUPPL 200.7101.545 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.7101.548 .00 49.98 .00 1,500.00 1,500.00 1,500.00 MAINT & REPAIR: REC FACILI 200.7101.549 .00 .00 .00 .00 .00 .00 FOOD AND BEVERAGE 200.7101.552 .00 .00 .00 .00 2,000.00 2,000.00 MATERIALS & SUPPLIES 200.7101.553 3,693.13 328.02 2,500.00 3,000.00 3,000.00 3,000.00 SPECIAL EVENTS SUPPLIES 200.7101.556 10,087.90 57,014.37 15,600.00 5,000.00 7,000.00 7,000.00 TRAVEL (MILEAGE/FARE)200.7101.560 480.10 52.75 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7101.581 515.00 715.00 600.00 675.00 675.00 675.00 MEETING EXPENSES 200.7101.589 .00 .00 250.00 250.00 250.00 250.00 OTHER EQUIPMENT 200.7101.716 474.32 .00 2,000.00 2,000.00 2,000.00 2,000.00 SPECIAL PROJECTS 200.7101.722 .00 .00 .00 .00 .00 .00 FARMERS MARKET 200.7101.735 1,878.29 240.38 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 7,062.00 5,693.00 6,000.00 6,000.00 SPECIAL PROGRAMS 138,106.29 179,037.00 155,848.00 225,225.00 242,012.00 242,012.00 Page 56 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 10,000 - - - 0.00% Capital - - - - 0.00% Total 10,000 - - - 0.00% General Fund Expenditure Budget Page 57 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ WM INTERDEPTMENTAL FUNCTIO 200.7102.574 .00 1,330.00 10,000.00 .00 .00 .00 WM INTERDEPTMENTAL FUNCTIONS .00 1,330.00 10,000.00 .00 .00 .00 Page 58 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 119,446 189,125 213,426 24,301 12.85% Operating 122,858 119,563 158,898 39,335 32.90% Capital 4,500 4,500 4,500 - 0.00% Total 246,804 313,188 376,824 63,636 20.32% Authorized Positions Programs Coordinator 1.00 1.00 Facilities Manager 1.00 - - Programs Supervisor 2.00 2.00 2.00 Total Positions 3.00 3.00 3.00 General Fund Expenditure Budget War Memorial Facility Personnel Operating Capital Page 59 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.7103.101 65,677.09 68,038.87 74,042.00 123,500.00 139,635.00 139,635.00 SALARIES & WAGES - OVERTIM 200.7103.102 289.48 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7103.103 16,826.61 5,492.76 8,929.00 12,103.00 18,770.00 18,770.00 WAGES - CONTRACT SERVICES 200.7103.104 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.7103.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7103.201 6,225.24 5,439.32 6,347.00 10,374.00 12,118.00 12,118.00 RETIREMENT CONTRIBUTION- V 200.7103.202 7,593.25 8,257.97 9,214.00 10,301.00 11,022.00 11,022.00 INSURANCE - VRS 200.7103.203 856.92 887.93 991.00 1,588.00 1,872.00 1,872.00 NATIONWIDE 200.7103.204 84.50 84.26 198.00 360.00 360.00 360.00 MEDICAL INSURANCE 200.7103.205 13,927.50 17,576.40 16,875.00 27,486.00 25,704.00 25,704.00 DISABILITY INS - HYBRID EM 200.7103.207 325.11 348.33 614.00 785.00 840.00 840.00 UNEMPLOYMENT INSURANCE 200.7103.209 .00 716.00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7103.211 2,096.26 1,401.95 2,236.00 2,628.00 3,105.00 3,105.00 CONTRACTUAL SERVICES 200.7103.302 28,016.57 23,010.53 38,343.00 36,000.00 43,000.00 43,000.00 MAINTENANCE & REPAIRS EQUI 200.7103.304 6,207.71 9,430.32 7,500.00 7,000.00 8,000.00 8,000.00 MAINTENANCE SERVICE CONTRA 200.7103.305 18,400.13 19,695.40 2,500.00 20,000.00 20,725.00 20,725.00 PRINTING & BINDING 200.7103.306 .00 .00 250.00 250.00 250.00 250.00 ADVERTISING 200.7103.307 8,170.97 5,939.39 11,500.00 11,000.00 11,000.00 11,000.00 UNIFORMS/WEARING APPAREL 200.7103.310 -4.08 390.26 500.00 500.00 500.00 500.00 MAINTENANCE & REPAIR BLDG.200.7103.350 4,061.19 8,122.64 7,500.00 7,500.00 10,500.00 10,500.00 ELECTRICAL SERVICES 200.7103.510 16,432.50 16,103.41 22,000.00 22,000.00 25,200.00 25,200.00 HEATING SERVICES 200.7103.512 2,716.30 6,255.54 3,500.00 3,500.00 5,700.00 5,700.00 WATER AND SEWER SERVICE 200.7103.513 1,445.83 1,053.48 2,500.00 2,500.00 3,150.00 3,150.00 TELEPHONE 200.7103.521 7,006.60 7,149.48 6,200.00 6,200.00 7,800.00 7,800.00 POSTAGE 200.7103.522 43.29 16.52 200.00 200.00 200.00 200.00 PROPERTY INSURANCE 200.7103.532 1,579.00 1,496.00 1,651.00 1,651.00 2,820.00 2,820.00 SMALL INSURANCE CLAIMS 200.7103.537 .00 .00 3,184.00 3,184.00 .00 .00 LIABILITY INSURANCE 200.7103.538 3,330.00 3,260.00 400.00 400.00 1,250.00 1,250.00 OFFICE SUPPLIES 200.7103.541 -248.08 964.02 3,000.00 3,000.00 3,300.00 3,300.00 OTHER OPERATING SUPPLIES 200.7103.551 1,864.77 2,593.93 2,000.00 2,500.00 2,625.00 2,625.00 WM FOOD & BEVERAGE EXPENSE 200.7103.552 1,692.83 617.30 .00 .00 2,000.00 2,000.00 MATERIALS & SUPPLIES 200.7103.553 44.73 495.81 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.7103.555 2,456.34 862.44 3,000.00 3,000.00 4,200.00 4,200.00 TRAVEL (MILEAGE/FARE)200.7103.560 45.00 .00 .00 .00 .00 .00 WAR MEMORIAL GRANT 200.7103.574 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7103.581 565.99 612.00 650.00 650.00 650.00 650.00 REVENUE REFUND 200.7103.583 .00 .00 .00 .00 .00 .00 CONTRACTED RESALE ITEMS 200.7103.587 .00 .00 .00 .00 .00 .00 BAD DEBT EXPENSE 200.7103.603 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.7103.702 31.00 379.94 500.00 500.00 500.00 500.00 REPLACEMENT OF EQUIPMENT 200.7103.709 8,434.00 5,938.15 4,000.00 4,000.00 4,000.00 4,000.00 OTHER EQUIPMENT 200.7103.716 .00 925.53 .00 .00 .00 .00 SPECIAL PROJECTS 200.7103.722 .00 .00 .00 .00 .00 .00 WAR MEMORIAL PROJECT EXP 200.7103.738 .00 .00 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.7103.801 3,391.38 1,535.52 3,480.00 3,028.00 3,028.00 3,028.00 CREDIT CARD FEES 200.7103.904 1,003.68 566.98 3,000.00 3,000.00 3,000.00 3,000.00 WAR MEMORIAL 230,589.61 225,658.38 246,804.00 330,688.00 376,824.00 376,824.00 Page 60 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 5,000 5,000 5,000 - 0.00% Capital - - - - 0.00% Total 5,000 5,000 5,000 - 0.00% General Fund Expenditure Budget Vinton Veteran's Monument Personnel Operating Capital Page 61 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ ADVERTISEMENT 200.7104.307 .00 .00 250.00 250.00 250.00 250.00 MAINT AND REPAIR - BUILDIN 200.7104.350 850.00 924.57 4,560.00 4,560.00 4,560.00 4,560.00 WATER AND SEWER SERVICE 200.7104.513 101.10 86.05 190.00 190.00 190.00 190.00 SPECIAL PROJECT 200.7104.722 .00 .00 .00 .00 .00 .00 VINTON VETERANS MONUMENT 951.10 1,010.62 5,000.00 5,000.00 5,000.00 5,000.00 Page 62 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 2,954 2,965 2,965 - 0.00% Capital - - - - 0.00% Total 2,954 2,965 2,965 - 0.00% General Fund Expenditure Budget Swimming Pool & Parks Personnel Operating Capital Page 63 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.7105.101 .00 .00 .00 .00 .00 .00 SALARIES & WAGES-OVERTIME 200.7105.102 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7105.103 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7105.201 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.7105.202 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.7105.203 .00 .00 .00 .00 .00 .00 NATIONWIDE 200.7105.204 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.7105.205 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7105.211 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.7105.302 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.7105.304 .00 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 200.7105.310 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.7105.350 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.7105.510 374.52 371.36 500.00 500.00 500.00 500.00 WATER AND SEWER SERVICE 200.7105.513 118.03 24.28 .00 .00 .00 .00 TELEPHONE 200.7105.521 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.7105.532 789.00 748.00 789.00 825.00 825.00 825.00 LIABILITY INSURANCE 200.7105.538 1,665.00 1,680.00 1,665.00 1,640.00 1,640.00 1,640.00 MEDICAL SUPPLIES 200.7105.544 .00 .00 .00 .00 .00 .00 REPAIR/MAINTENANCE SUPPLIE 200.7105.547 .00 250.00 .00 .00 .00 .00 FOOD FOR RESALE 200.7105.552 .00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 200.7105.553 .00 .00 .00 .00 .00 .00 SPECIAL EVENTS SUPPLIES 200.7105.556 .00 .00 .00 .00 .00 .00 TRAVEL & TRAINING 200.7105.560 .00 .00 .00 .00 .00 .00 REVENUE REFUND 200.7105.583 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.7105.702 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.7105.722 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.7105.799 .00 .00 .00 .00 .00 .00 SWIMMING POOL/PARKS 2,946.55 3,073.64 2,954.00 2,965.00 2,965.00 2,965.00 Page 64 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 72,426 7,069 - (7,069) -100.00% Operating 21,099 23,639 - (23,639) -100.00% Capital - - - - 0.00% Total 93,525 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 Page 65 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.7107.101 37,791.79 40,354.00 42,818.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.7107.102 124.06 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7107.103 10,691.47 2,828.64 8,928.00 6,439.00 .00 .00 SEPARATION PAY 200.7107.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7107.201 3,650.27 3,208.47 3,959.00 493.00 .00 .00 RETIREMENT CONTRIBUTION- V 200.7107.202 4,206.61 4,641.67 5,329.00 .00 .00 .00 INSURANCE - VRS 200.7107.203 475.08 499.22 573.00 .00 .00 .00 NATIONWIDE 200.7107.204 36.21 36.10 102.00 .00 .00 .00 MEDICAL INSURANCE 200.7107.205 7,262.50 9,339.60 8,967.00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.7107.207 173.23 196.35 355.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.7107.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7107.211 1,324.21 806.40 1,395.00 137.00 .00 .00 CONTRACTUAL SERVICES 200.7107.302 4,711.39 5,221.88 6,000.00 7,000.00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.7107.304 .00 88.09 1,000.00 1,000.00 .00 .00 SERVICE CONTRACT AGREEMENT 200.7107.305 384.00 129.50 600.00 725.00 .00 .00 MAINTENANCE & REPAIR BLDG.200.7107.350 1,466.41 5,524.88 1,500.00 3,000.00 .00 .00 ELECTRICAL SERVICES 200.7107.510 2,623.70 2,253.43 3,200.00 3,200.00 .00 .00 HEATING SERVICES 200.7107.512 1,948.48 2,490.34 2,200.00 2,200.00 .00 .00 WATER AND SEWER SERVICE 200.7107.513 399.47 799.45 650.00 650.00 .00 .00 TELEPHONE 200.7107.521 1,889.46 1,413.63 1,600.00 1,600.00 .00 .00 POSTAGE 200.7107.522 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.7107.532 592.00 560.00 620.00 620.00 .00 .00 MOTOR VECHICLE INSURANCE 200.7107.535 352.00 336.00 285.00 285.00 .00 .00 LIABILITY INSURANCE 200.7107.538 1,249.00 1,224.00 1,194.00 1,194.00 .00 .00 OFFICE SUPPLIES 200.7107.541 323.89 400.00 300.00 300.00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.7107.548 127.12 520.86 300.00 300.00 .00 .00 OTHER OPERATING SUPPLIES 200.7107.551 817.80 359.92 250.00 125.00 .00 .00 MATERIALS & SUPPLIES 200.7107.553 78.95 .00 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.7107.555 578.83 1,220.06 1,200.00 1,200.00 .00 .00 TRAVEL (MILEAGE/FARE)200.7107.560 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7107.581 .00 .00 .00 .00 .00 .00 SENIOR TRIP PROGRAM 200.7107.585 .00 .00 .00 .00 .00 .00 SENIOR RECREATION PROGRAM 200.7107.586 175.85 .00 .00 .00 .00 .00 MEETING EXPENSES 200.7107.589 45.47 .00 200.00 .00 .00 .00 FURNITURE & FIXTURES 200.7107.702 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.7107.709 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.7107.722 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.7107.799 .00 925.00 .00 .00 .00 .00 CREDIT CARD FEES 200.7107.904 84.47 181.36 .00 240.00 .00 .00 SENIOR PROGRAM 83,583.72 85,558.85 93,525.00 30,708.00 .00 .00 Page 66 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 8,336 9,227 9,297 70 0.76% Operating 5,250 5,000 5,000 - 0.00% Capital - - - - 0.00% Total 13,586 14,227 14,297 70 0.49% General Fund Expenditure Budget Town Museum Personnel Operating Capital Page 67 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ TOWN MUSEUM SALARIES-PT 200.7108.103 7,225.63 7,953.32 7,735.00 8,564.00 8,629.00 8,629.00 TOWN MUSEUM SS/MEDICARE 200.7108.201 552.76 608.42 592.00 656.00 661.00 661.00 RETIREMENT CONTRIBUTION-VR 200.7108.202 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.7108.203 .00 .00 .00 .00 .00 .00 TOWN MUSEUM-WORKERS COMP 200.7108.211 5.43 3.70 9.00 7.00 7.00 7.00 TOWN MUSEUM BLDG MNT/RPR 200.7108.350 963.95 994.00 750.00 100.00 100.00 100.00 TOWN MUSEUM ELECTRICITY 200.7108.510 402.53 427.53 500.00 500.00 500.00 500.00 TOWN MUSEUM HEATING/GAS 200.7108.512 1,025.96 1,415.70 2,100.00 2,100.00 2,100.00 2,100.00 TOWN MUSEUM WATER 200.7108.513 231.89 223.77 300.00 300.00 300.00 300.00 TOWN MUSEUM COMMUNICATION 200.7108.521 1,674.84 1,854.31 1,600.00 2,000.00 2,000.00 2,000.00 REPLACEMENT OF EQUIPMENT 200.7108.709 .00 4,688.79 .00 .00 .00 .00 TOWN MUSEUM 12,082.99 18,169.54 13,586.00 14,227.00 14,297.00 14,297.00 Page 68 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 347,873 409,078 412,159 3,081 0.75% Operating 41,050 45,825 46,825 1,000 2.18% Capital 4,500 5,500 3,000 (2,500) -45.45% Total 393,423 460,403 461,984 1,581 0.34% Authorized Positions Office Coordinator 1.00 1.00 1.00 Associate Planner - 1.00 1.00 Principal Planner 1.00 - - Asst. Planning Director 1.00 1.00 1.00 Planning/Zoning Director 1.00 1.00 1.00 Total Positions 4.00 4.00 4.00 General Fund Expenditure Budget Planning & Zoning Department Personnel Operating Capital Page 69 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.8101.101 177,841.77 179,086.17 250,790.00 290,440.00 307,561.00 307,561.00 SALARIES & WAGES - OVERTIM 200.8101.102 .00 .00 250.00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.8101.103 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.8101.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.8101.201 13,187.05 13,472.69 19,205.00 22,219.00 23,529.00 23,529.00 RETIREMENT CONTRIBUTION- V 200.8101.202 20,050.70 21,703.28 31,221.00 30,786.00 33,525.00 33,525.00 INSURANCE - VRS 200.8101.203 2,249.28 2,334.20 3,358.00 3,785.00 4,122.00 4,122.00 NATIONWIDE 200.8101.204 362.14 361.07 480.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.8101.205 19,500.00 19,808.00 39,540.00 39,504.00 39,504.00 39,504.00 DISABILITY INS - HYBRID EM 200.8101.207 224.88 257.54 885.00 1,064.00 1,183.00 1,183.00 WORKERS' COMPENSATION INS 200.8101.211 1,039.85 810.10 2,144.00 20,800.00 2,255.00 2,255.00 CONTRACTUAL SERVICES 200.8101.302 510.00 135.00 3,000.00 2,500.00 10,000.00 10,000.00 MAINTENANCE & REPAIRS EQUI 200.8101.304 104.43 204.11 250.00 1,000.00 1,000.00 1,000.00 MAINTENANCE SERVICE CONTRA 200.8101.305 .00 .00 .00 500.00 500.00 500.00 PRINTING & BINDING 200.8101.306 .00 .00 1,000.00 1,000.00 500.00 500.00 ADVERTISING 200.8101.307 120.00 1,492.50 2,500.00 2,500.00 2,500.00 2,500.00 ZONING ORDINANCES 200.8101.311 .00 367.45 8,000.00 3,000.00 .00 .00 CDBG PLANNING GRANT 200.8101.323 .00 .00 .00 .00 .00 .00 FACADE GRANT 200.8101.342 .00 .00 .00 .00 .00 .00 SPECIAL TRAINING 200.8101.356 .00 .00 .00 .00 .00 .00 ENVIRONMENTAL COMP- DEQ/DC 200.8101.371 .00 .00 .00 .00 .00 .00 TELEPHONE 200.8101.521 1,498.43 2,063.61 2,500.00 3,000.00 3,000.00 3,000.00 POSTAGE 200.8101.522 345.95 190.75 750.00 750.00 750.00 750.00 MOTOR VECHICLE INSURANCE 200.8101.535 494.00 472.00 400.00 500.00 500.00 500.00 LIABILITY INSURANCE 200.8101.538 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.8101.541 1,053.94 1,658.92 2,000.00 2,500.00 2,500.00 2,500.00 GREENWAY EXPENDITURES 200.8101.545 861.10 2,679.06 7,500.00 5,000.00 5,000.00 5,000.00 GAS, OIL,GREASE & ANTIFREE 200.8101.548 240.64 453.21 600.00 600.00 600.00 600.00 SPECIAL EVENTS 200.8101.556 .00 5,896.23 1,500.00 2,500.00 2,500.00 2,500.00 TRAVEL (MILEAGE/FARE)200.8101.560 2,088.81 .00 3,000.00 5,000.00 5,000.00 5,000.00 APPT MEMBER - TRNG & TRAVE 200.8101.564 1,500.00 2,100.00 3,000.00 3,000.00 .00 .00 DUES & SUBSCRIPTIONS 200.8101.581 1,572.88 806.29 1,500.00 2,000.00 2,000.00 2,000.00 MISCELLANEOUS 200.8101.585 250.00 .00 250.00 500.00 500.00 500.00 MEETING EXPENSES 200.8101.589 255.10 .00 1,500.00 2,000.00 2,000.00 2,000.00 DEMOLITION-BLIGHT/ABATEMEN 200.8101.595 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.8101.702 .00 3,043.51 1,500.00 2,000.00 .00 .00 PURCHASE OF LAND 200.8101.708 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.8101.716 .00 .00 1,500.00 1,500.00 1,500.00 1,500.00 SPECIAL PROJECTS 200.8101.722 .00 .00 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 TINKER CREEK CANOE RAMP PR 200.8101.740 .00 .00 .00 500.00 .00 .00 VDOT TA GRANT GLADECREEK P 200.8101.741 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.8101.799 .00 13,000.00 .00 .00 .00 .00 LEASE/RENT OF EQUIP 200.8101.801 1,557.51 1,854.49 1,800.00 7,975.00 7,975.00 7,975.00 PLANNING & ZONING 246,908.46 274,250.18 393,423.00 460,403.00 461,984.00 461,984.00 Page 70 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - 94,759 94,759 0.00% Operating 10,000 28,900 103,752 74,852 259.00% Capital 10,000 6,766 - (6,766) -100.00% Total 20,000 35,666 198,511 162,845 456.58% Authorized Positions Econ Dev Specialist 1.00 Total Positions - 1.00 1.00 General Fund Expenditure Budget Economic Development Personnel Operating Capital Page 71 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 200.8150.101 43,136.29 8,421.50 .00 .00 71,155.00 71,155.00 SALARIES & WAGES - PART-TI 200.8150.103 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.8150.105 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.8150.201 3,305.58 645.16 .00 .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 INSURANCE - VRS 200.8150.203 561.60 119.65 .00 .00 954.00 954.00 NATIONWIDE 200.8150.204 60.36 9.64 .00 .00 120.00 120.00 MEDICAL INSURANCE 200.8150.205 3,684.00 1,324.00 .00 .00 8,568.00 8,568.00 DISABILITY INS - HYBRID EM 200.8150.207 .00 .00 .00 .00 591.00 591.00 WORKERS' COMPENSATION INS 200.8150.211 861.76 403.20 .00 .00 171.00 171.00 CONTRACTUAL SERVICES 200.8150.302 .00 .00 .00 14,400.00 50,000.00 18,000.00 MAINTENANCE SERVICE CONTRA 200.8150.305 .00 .00 .00 .00 .00 .00 ADVERTISING 200.8150.307 .00 .00 .00 .00 300.00 1,200.00 MARKETING 200.8150.308 7,341.54 3,386.00 5,000.00 6,000.00 35,000.00 5,000.00 CDBG PLANNING GRANT 200.8150.323 .00 .00 .00 .00 .00 .00 FACADE GRANT 200.8150.342 .00 4,195.00 5,000.00 5,000.00 50,000.00 25,000.00 CDBG RELATED EXPENDITURES 200.8150.345 5,643.75 .00 .00 .00 .00 .00 CDBG MATCH EXPENDITURES 200.8150.346 .00 .00 .00 .00 .00 .00 TELEPHONE 200.8150.521 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.8150.541 21.50 162.85 .00 .00 200.00 200.00 TRAVEL & TRAINING 200.8150.560 1,412.51 .00 .00 1,000.00 5,000.00 5,000.00 CONTRIB/TRANS TO OTHER GOV 200.8150.567 55,500.00 57,303.75 .00 .00 .00 .00 LIB PROP LEASE TERMINATION 200.8150.568 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.8150.581 330.38 119.88 .00 500.00 1,320.00 1,320.00 MISCELLANEOUS 200.8150.585 129.95 .00 .00 .00 200.00 200.00 MEETING EXPENSES 200.8150.589 74.41 .00 .00 .00 .00 .00 DEMOLITION-ECONOMIC DEV 200.8150.595 .00 .00 .00 .00 .00 .00 PERFORMANCE AGREEMENT 200.8150.596 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.8150.702 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.8150.709 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.8150.722 23,828.00 13,342.63 10,000.00 6,927.07 52,000.00 20,000.00 RSTP WALNUT ST IMP 200.8150.723 .00 .00 .00 .00 .00 .00 CHAMBER SPONSORSHIP 200.8150.724 .00 .00 .00 .00 .00 12,000.00 CAPITAL OUTLAY 200.8150.799 .00 .00 .00 .00 .00 .00 LEASE OF FACILITY 200.8150.803 .00 .00 .00 .00 .00 15,832.00 ECONOMIC DEVELOPMENT 150,907.87 90,546.21 20,000.00 33,827.07 288,779.00 198,511.00 Page 72 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 120,000 120,000 100,000 (20,000) -16.67% Capital - - - - 0.00% Total 120,000 120,000 100,000 (20,000) -16.67% General Fund Expenditure Budget Public Transportation Personnel Operating Capital Page 73 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ VALLEY METRO BUS SERVICES 200.8160.309 79,161.29 24,357.32 120,000.00 120,000.00 120,000.00 100,000.00 PUBLIC TRANSPORTATION 79,161.29 24,357.32 120,000.00 120,000.00 120,000.00 100,000.00 Page 74 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 2,765 7,350 2,765 (4,585) -62.38% Capital - - - - 0.00% Total 2,765 7,350 2,765 (4,585) -62.38% General Fund Expenditure Budget Vinton Business Center Personnel Operating Capital Page 75 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ CONTRACTUAL SERVICES 200.8170.302 1,917.50 2,507.50 2,250.00 6,835.00 6,835.00 2,250.00 MAINTENANCE & REPAIR BLDG.200.8170.350 .00 .00 200.00 200.00 200.00 200.00 MNT LANDSCAPING MATERIALS 200.8170.364 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.8170.510 80.66 80.33 165.00 165.00 165.00 165.00 MATERIALS & SUPPLIES 200.8170.553 .00 .00 150.00 150.00 150.00 150.00 MISCELLANEOUS 200.8170.585 .00 .00 .00 .00 .00 .00 VINTON BUSINESS CENTER 1,998.16 2,587.83 2,765.00 7,350.00 7,350.00 2,765.00 Page 76 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 104,008 154,720 104,825 (49,895) -32.25% Capital - - - - 0.00% Total 104,008 154,720 104,825 (49,895) -32.25% General Fund Expenditure Budget Performance Agreements Personnel Operating Capital Page 77 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ ROLAND E COOK AGREEMENT 200.8180.501 1,286.25 1,308.65 1,308.00 1,420.00 1,420.00 1,475.00 WILLIAM BYRD HS AGREEMENT 200.8180.502 1,206.61 2,628.64 2,700.00 3,300.00 3,300.00 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 VINYARD STATION AGREEMENT 200.8180.504 250,000.00 .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 HOTEL 200.8180.506 .00 .00 .00 30,000.00 170,000.00 .00 PERFORMANCE AGREEMENTS 302,492.86 53,937.29 104,008.00 154,720.00 334,720.00 104,825.00 Page 78 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 4,800 4,800 5,000 200 100.00% Operating - - - - 0.00% Capital - - - - 0.00% Total 4,800 4,800 5,000 200 100.00% General Fund Expenditure Budget Retiree Insurance Personnel Operating Capital Page 79 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ MEDICAL INSURANCE 200.8190.205 8,200.00 4,800.00 4,800.00 4,800.00 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 Page 80 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 444,131 1,171,674 1,180,150 8,476 0.72% Capital - - - - 0.00% Total 444,131 1,171,674 1,180,150 8,476 0.72% General Fund Expenditure Budget Debt Retirement Personnel Operating Capital Page 81 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ OFS-PMT TO RFND ESCRW AGNT 200.8800.705 .00 313,402.00 .00 .00 .00 .00 CAPITAL LEASE OFU 200.8800.901 .00 .00 .00 .00 .00 .00 POLICE VEHICLE LEASE - INT 200.8800.902 .00 .00 .00 .00 .00 .00 OTHER LOAN COSTS 200.8800.903 .00 7,598.00 125.00 .00 1,500.00 .00 PRINCIPAL -VRA 2004 PUB SA 200.8800.904 .00 .00 .00 .00 .00 .00 INTEREST - VRA 2004 PUB SA 200.8800.905 .00 .00 .00 .00 .00 .00 PRINCIPAL - WAR MEM BLDG 200.8800.906 .00 .00 .00 .00 .00 .00 INTEREST - WAR MEM BLDG 200.8800.907 .00 .00 .00 .00 .00 .00 PRINCIPAL VRA 2006 PUB SAF 200.8800.908 40,000.00 45,000.00 45,000.00 .00 .00 .00 INTEREST VRA 2006 PUB SAFE 200.8800.909 18,195.10 16,096.35 13,886.00 .00 .00 .00 BOND ISSUE COST - CAPITAL 200.8800.916 .00 .00 .00 .00 .00 .00 PRINCIPAL-CAPITAL PROJ '06 200.8800.917 .00 .00 .00 .00 .00 .00 INTEREST-CAPITAL PROJ '06 200.8800.918 .00 .00 .00 .00 .00 .00 POLICE LEASE - PRINCIPAL 200.8800.921 .00 .00 .00 .00 .00 .00 POLICE LEASE - INTEREST 200.8800.922 .00 .00 .00 .00 .00 .00 PRINCIPAL - 2013 BOND-REFU 200.8800.923 218,521.56 219,637.69 225,387.00 225,733.00 235,578.00 235,578.00 INTEREST - 2013 BOND REFUN 200.8800.924 25,635.13 21,143.99 16,583.00 11,959.00 7,231.00 7,231.00 RCACP SERIES 2013 PRINCIPA 200.8800.925 8,444.00 .00 .00 .00 .00 .00 RCACP SERIES 2013 INTEREST 200.8800.926 .00 .00 .00 .00 .00 .00 PRINCIPAL - 2015 PW LEASE 200.8800.927 .00 .00 .00 .00 .00 .00 INTEREST - 2015 PW LEASE 200.8800.928 .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 GO REFUND SERIES 2016A INT 200.8800.930 11,521.00 10,127.00 8,774.00 7,360.00 5,966.00 5,966.00 2017 LEASE PURCHASE PRIN 200.8800.931 35,448.98 36,315.98 37,205.00 .00 110,413.00 .00 2017 LEASE PURCHASE INT 200.8800.932 4,793.95 3,926.95 3,039.00 .00 6,169.00 .00 2018 VML KNUCKLEBOOM PRIN 200.8800.933 20,736.15 21,383.95 22,052.00 .00 22,739.00 .00 2018 VML KNUCKLEBOOM INT 200.8800.934 4,395.11 3,747.31 3,082.00 .00 2,391.00 .00 2021 REFUND SERIES 2006A P 200.8800.935 .00 .00 .00 55,000.00 55,000.00 55,000.00 2021 REFUND SERIES 2006A I 200.8800.936 .00 .00 .00 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 2016B VML/VACO REFUNDING INT 200.8800.938 .00 .00 .00 21,864.00 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 2021 REFUND SERIES 2013 INT 200.8800.940 .00 .00 .00 18,742.00 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 2021 NEW MONEY ISSUANCE INT 200.8800.942 .00 .00 .00 66,550.00 59,627.20 59,627.20 DEBT RETIREMENT - BONDS 455,690.98 764,379.22 444,133.00 1,171,673.40 1,323,362.10 1,180,150.10 Page 82 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Stormwater Fund Transfer 207,164 420,996 409,153 (11,843) -2.81% Grant Fund Transfer - - - - 0.00% Capital Fund Transfer 550,000 169,000 1,315,277 1,146,277 100.00% Non Department Transfer - - - - 0.00% Total 757,164 589,996 1,724,430 1,134,434 192.28% General Fund Expenditure Budget Transfers Stormwater Fund Transfer Capital Fund Transfer Page 83 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ TRANSFER TO STORMWATER 200.9950.900 181,627.65 409,738.48 207,164.00 420,996.00 409,153.00 409,153.00 TRANSFER TO GRANT FUND 200.9950.901 .00 .00 .00 .00 .00 .00 TRANSFER TO CAPITAL FUND 200.9950.905 600,012.00 1,698,724.96 550,000.00 169,000.00 900,000.00 1,315,276.59 NON DEPT TRANSFERS 200.9950.910 .00 .00 .00 .00 .00 .00 TRANSFERS TO 781,639.65 2,108,463.44 757,164.00 589,996.00 1,309,153.00 1,724,429.59 Page 84 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 277,479 - - - 0.00% Operating 4,253 - - - 0.00% Capital - - - - 0.00% Total 281,732 - - - 0.00% General Fund Expenditure Budget Page 85 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ TRAVEL (MILEAGE/FARE)200.9000.560 .00 4,253.22 .00 .00 .00 .00 PTO PAYOUT 200.9970.101 .00 257,760.35 .00 .00 .00 .00 PTO PAYOUT SS/MEDICARE 200.9970.201 .00 19,718.69 .00 .00 .00 .00 VRS - TRUE-UP 200.9970.999 .00 .00 .00 .00 .00 .00 TRAVEL & PTO PAYOUT .00 281,732.26 .00 .00 .00 .00 TOTAL GENERAL FUND 7,358,329.35 8,696,147.94 8,032,560.00 10,246,695.43 12,647,856.41 12,532,963.00 Page 86 Page 87 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance PD Overtime Grant - - - - 0.00% AY20 PD Overtime Grant - - - - 0.00% BVP Grant - - - - 0.00% Fire Programs Grant - - - - 0.00% VDOT Gladecreek PhII - - - - 0.00% VML Risk Mgmt Grant 4,000 4,000 4,000 - 0.00% Brownfield Grant - - - - 0.00% Walnut Ave 5th West - - - - 0.00% VIDA/TAF Grant - - - - 0.00% EPA Grant - - - - 0.00% AY19 Bryne Grant - - - - 0.00% Walnut Ave Lee 1st - - - - 0.00% CARES Act Funding - - - - 0.00% CARES Utility Funding - - - - 0.00% 2020 FEMA - - - - 0.00% AY21 DHR Grant - - - - 0.00% AY21 GC Greenway 2B 380,800 - - - 0.00% ARPA Funding - 4,204,017 - (4,204,017) 100.00% Total 384,800 4,208,017 4,000 (4,204,017) -99.90% Grant Fund Summary of Revenues ***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 Grant Fund Revenues VML Risk Mgmt Grant Brownfield Grant Walnut Ave 5th West VIDA/TAF Grant EPA Grant AY19 Bryne Grant Walnut Ave Lee 1st CARES Act Funding CARES Utility Funding 2020 FEMA AY21 DHR Grant AY21 GC Greenway 2B ARPA Funding Page 88 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ DMV OVERTIME GRANT REIMB 250.1000.001 8,548.65 2,820.11 .00 .00 .00 .00 AW20 DMV OVERTIME GRANT RE 250.1001.001 .00 2,741.12 .00 .00 .00 .00 AW21 DMV OVERTIME GRANT RE 250.1002.001 .00 .00 .00 .00 .00 .00 BVP VEST GRANT REIMB 250.1020.001 720.45 1,986.00 .00 .00 .00 .00 LE BLOCK GRANT REIMB 250.1025.001 3,962.00 .00 .00 .00 .00 .00 AY20 BVP VEST GRANT REIMB 250.1026.001 .00 .00 .00 .00 .00 .00 FIRE PROGRAMS GRANT 250.1030.001 29,494.00 30,862.00 .00 .00 .00 .00 DMV DUI TASKFORCE GRANT 250.1035.001 14,759.78 .00 .00 .00 .00 .00 TAP VDOT 80% GRANT 250.1040.001 82,144.42 331,834.10 .00 .00 .00 .00 GISH MILL STUDY GRANT 250.1045.001 .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 ARBOR DAY GRANT 250.1055.001 212.88 .00 .00 .00 .00 .00 CCD NEIGHBORHOOD PLANNING 250.1060.001 21,361.25 .00 .00 .00 .00 .00 BROWNFIELD GRANT REVENUE 250.1065.001 26,793.00 12,207.00 .00 .00 .00 .00 WALNUT AVE BIKE PED 5TH WE 250.1070.001 89,365.51 43,855.00 .00 .00 .00 .00 VIDA/TAF GRANT PROGRAM REV 250.1075.001 66,000.00 68,200.00 .00 .00 .00 .00 EPA BROWNFIELDS GRNT REV 250.1080.001 59,143.92 90,899.40 .00 .00 .00 .00 AWYR2019 BYRNE JAG GRANT R 250.1085.001 10,672.62 832.80 .00 .00 .00 .00 2020 CENSUS GRANT REIMB 250.1090.001 213.66 .00 .00 .00 .00 .00 WALNT AV BIKE PED LEE TO 1 250.1095.001 352.72 55,143.57 .00 .00 .00 .00 CARES ACT REVENUE 250.1100.001 16,246.13 1,368,771.59 .00 .00 .00 .00 ARPA CSLFRF NEU REVENUE 250.1150.001 .00 .00 .00 4,204,017.00 .00 .00 ARPA ACCOUNT INTEREST INC 250.1150.002 .00 .00 .00 .00 .00 .00 CARES ACT UTILITY REVENUE 250.1175.001 .00 32,261.07 .00 .00 .00 .00 ARPA SLFRF UTILITY REVENUE 250.1180.001 .00 .00 .00 .00 .00 .00 2020 FEMA COVID19 250.1200.001 24,270.15 7,649.70 .00 .00 .00 .00 AY21 DHR GISH MILL GRANT 250.1210.001 .00 12,564.00 .00 .00 .00 .00 AY21 IRF ECON DEV GRANT 250.1220.001 .00 .00 .00 .00 .00 .00 AY21 DCJS BODY WORN GR REV 250.1230.001 .00 .00 .00 .00 .00 .00 GLADE CREEK GRNWY PH2B REV 250.1240.001 .00 .00 380,800.00 .00 .00 .00 REVENUE REIMBURSEMENT 250.1250.001 .00 .00 .00 .00 .00 .00 TRANSFER FROM 250.4105.001 .00 .00 .00 .00 .00 .00 TOTAL GRANT FUND 458,261.14 2,066,546.11 384,800.00 4,208,017.00 4,000.00 4,000.00 Page 89 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance PD Overtime Grant - - - - 0.00% AY20 PD Overtime Grant - - - - 0.00% BVP Grant - - - - 0.00% Fire Programs Grant - - - - 0.00% VDOT Gladecreek PhII - - - - 0.00% VML Risk Mgmt Grant 4,000 4,000 4,000 - 0.00% Brownfield Grant - - - - 0.00% Walnut Ave 5th West - - - - 0.00% VIDA/TAF Grant - - - - 0.00% EPA Grant - - - - 0.00% AY19 Bryne Grant - - - - 0.00% Walnut Ave Lee 1st - - - - 0.00% CARES Act Funding - - - - 0.00% CARES Utility Funding - - - - 0.00% 2020 FEMA - - - - 0.00% AY21 DHR Grant - - - - 0.00% AY21 GC Greenway 2B 380,800 - - - 0.00% ARPA Funding - 4,204,017 - (4,204,017) 100.00% Total 384,800 4,208,017 4,000 (4,204,017) -99.90% Grant Fund Summary of Expenditures ***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 Grant Fund Expenditures VML Risk Mgmt Grant Brownfield Grant Walnut Ave 5th West VIDA/TAF Grant EPA Grant AY19 Bryne Grant Walnut Ave Lee 1st CARES Act Funding CARES Utility Funding 2020 FEMA AY21 DHR Grant AY21 GC Greenway 2B ARPA Funding Page 90 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ OVERTIME 250.1000.102 8,548.65 2,820.11 .00 .00 .00 .00 TRAVEL & TRAINING 250.1000.560 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 250.1000.716 .00 .00 .00 .00 .00 .00 OVERTIME 250.1001.102 .00 2,741.12 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1020.553 720.45 1,986.00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1025.553 3,962.00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1030.553 188,621.82 30,862.00 .00 .00 .00 .00 SALARIES & WAGES 250.1035.101 9,340.92 .00 .00 .00 .00 .00 OVERTIME 250.1035.102 1,269.47 .00 .00 .00 .00 .00 MEDICARE & SS 250.1035.201 820.27 .00 .00 .00 .00 .00 RETIREMENT-VRS 250.1035.202 1,162.68 .00 .00 .00 .00 .00 INSURANCE-VRS 250.1035.203 130.20 .00 .00 .00 .00 .00 NATIONWIDE 250.1035.204 25.00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 250.1035.205 630.00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 250.1035.211 485.20 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 250.1035.310 584.24 .00 .00 .00 .00 .00 TELEPHONE 250.1035.521 215.30 .00 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1035.553 96.50 .00 .00 .00 .00 .00 SPECIAL PROJECT 250.1040.741 93,539.64 331,834.10 .00 .00 .00 .00 GISH MILL STUDY GRANT 250.1045.724 .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 ARBOR DAY GRANT 250.1055.556 .00 .00 .00 .00 .00 .00 CCD NEIGHBORHOOD PLANNING 250.1060.302 21,361.25 .00 .00 .00 .00 .00 BROWNFIELD GRANT 250.1065.302 26,793.00 12,207.00 .00 .00 .00 .00 CONTRACTUAL SERVICES 250.1070.302 89,017.35 43,855.00 .00 .00 .00 .00 CONTRACTUAL SVCS 250.1075.302 66,000.00 68,200.00 .00 .00 .00 .00 HAZARD MAT CONTRACTUAL SVC 250.1080.302 47,817.60 48,345.00 .00 .00 .00 .00 PETR SITES CONTRACTUAL SVC 250.1080.303 10,489.60 42,554.40 .00 .00 .00 .00 HAZARD MAT TRAVEL & DIR EX 250.1080.560 836.72 .00 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1085.553 3,628.98 .00 .00 .00 .00 .00 OTHER EQUIPMENT 250.1085.716 7,043.64 832.80 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1090.553 213.66 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 250.1095.302 352.72 55,143.57 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1095.553 .00 .00 .00 .00 .00 .00 SALARIES & WAGES 250.1100.101 .00 379,875.62 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 250.1100.102 .00 25,015.39 .00 .00 .00 .00 SS/MEDICARE 250.1100.201 .00 28,637.65 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 250.1100.202 .00 39,226.47 .00 .00 .00 .00 INSURANCE - VRS 250.1100.203 .00 4,846.23 .00 .00 .00 .00 NATIONWIDE 250.1100.204 .00 752.20 .00 .00 .00 .00 MEDICAL INSURANCE 250.1100.205 .00 60,974.00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1100.553 16,244.97 829,444.03 .00 .00 .00 .00 CAPITAL OUTLAY 250.1150.799 .00 .00 .00 .00 .00 .00 WVWA ARPA TRANSFER 250.1150.915 .00 .00 .00 .00 .00 .00 WATER & SEWER ASSISTANCE 250.1175.513 .00 32,261.07 .00 .00 .00 .00 2020 FEMA COVID19 REIMB 250.1200.553 24,270.15 7,649.70 .00 .00 .00 .00 A&E RECOVERY & REHAB 250.1210.315 .00 1,450.00 .00 .00 .00 .00 NATIONAL REGISTER ACTIV 250.1210.316 .00 3,614.00 .00 .00 .00 .00 H&H STUDY 250.1210.317 .00 7,500.00 .00 .00 .00 .00 CONTRACTUAL SVCS - ENG 250.1240.302 .00 .00 10,560.00 .00 .00 .00 ROW & UTILITIES 250.1240.513 .00 .00 8,000.00 .00 .00 .00 CONSTRUCTION 250.1240.741 .00 .00 362,240.00 .00 .00 .00 TOTAL GRANT FUND 628,221.98 2,066,546.11 384,800.00 4,208,017.00 4,000.00 4,000.00 Page 91 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Interest from Investments - - 20,723.41 20,723 0.00% Transfer In General Fund 550,000 169,000 1,315,277 1,146,277 678.27% Transfer In Utility Fund - 2,500,000 - (2,500,000) - Use of Fund Balance 285,000 - - - 0.00% Total 835,000 2,669,000 1,336,000 (1,333,000) -49.94% Capital Fund Summary of Revenues Capital Fund Revenue Transfer In General Fund Transfer In Utility Fund Use of Fund Balance Page 92 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ INTEREST FROM INVESTMENTS 400.1501.001 .00 .00 .00 .00 20,723.41 20,723.41 RE-APPROPRIATED FUND BALAN 400.1899.010 .00 .00 285,000.00 .00 .00 .00 RECOVERIES & REBATES 400.1901.001 .00 .00 .00 .00 .00 .00 TRANSFER FROM GEN FUND 400.4105.001 600,012.00 1,698,724.96 550,000.00 169,000.00 1,315,276.59 1,315,276.59 TRANSFER FROM UTIL FUND 400.4105.002 .00 .00 .00 2,500,000.00 .00 .00 TOTAL CAPITAL FUND 600,012.00 1,698,724.96 835,000.00 2,669,000.00 1,336,000.00 1,336,000.00 Page 93 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Treasurer/Finance 200,000 - - - #DIV/0! Police Department 100,000 11,000 - (11,000) -100.00% Highway Maintenance 20,000 580,000 260,000 (320,000) -55.17% Building & Grounds - 462,000 250,000 (212,000) - Health Department - - - - - Traffic Signs & Streets 150,000 266,000 390,000 124,000 46.62% Town Museum 25,000 15,000 - (15,000) -100.00% Planning & Zoning 50,000 275,000 36,000 (239,000) -86.91% Economic Development 290,000 860,000 400,000 (460,000) -53.49% Transfer to Stormwater - 200,000 - (200,000) - Total 835,000 2,669,000 1,336,000 (1,333,000) -49.94% Capital Fund Summary of Expenditures 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 Page 94 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ CONTRACTUAL SERVICES 400.1214.302 .00 .00 200,000.00 .00 .00 .00 CAPITAL OUTLAY 400.3101.799 27,000.00 .00 100,000.00 11,000.00 .00 .00 MATERIALS & SUPPLIES 400.4101.553 .00 .00 20,000.00 .00 .00 .00 MOUNTAIN VIEW ROAD IMP 400.4101.701 .00 .00 .00 150,000.00 .00 .00 HARDY RD PAVING 400.4101.781 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 400.4101.799 58,249.30 .00 150,000.00 430,000.00 260,000.00 260,000.00 CONTRACTUAL SERVICES 400.4108.302 .00 .00 .00 226,000.00 300,000.00 300,000.00 CAPITAL OUTLAY 400.4108.799 .00 60,890.00 .00 40,000.00 90,000.00 90,000.00 FURNITURE AND FIXTURES 400.4304.702 .00 29,490.16 .00 .00 .00 .00 WINDOW REPLACEMENT 400.4304.720 .00 16,500.00 .00 .00 .00 .00 LIGHTING 400.4304.722 .00 12,837.94 .00 .00 .00 .00 HVAC REPLACEMENT 400.4304.725 .00 12,590.00 .00 .00 .00 .00 PARKING LOT REPAVING 400.4304.781 .00 91,948.21 .00 .00 .00 .00 CAPITAL OUTLAY 400.4304.799 100,175.69 497,580.81 .00 462,000.00 250,000.00 250,000.00 CAPITAL OUTLAY 400.4305.799 17,316.00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 400.7108.799 .00 .00 25,000.00 15,000.00 .00 .00 GREENWAY EXPENDITURES MATC 400.8101.545 .00 .00 50,000.00 275,000.00 36,000.00 36,000.00 GISH MILL DELIVERY 400.8150.724 .00 7,961.98 250,000.00 .00 .00 .00 CAPITAL OUTLAY 400.8150.799 .00 .00 40,000.00 860,000.00 400,000.00 400,000.00 TRANSFERS TO EDA 400.8150.916 .00 .00 .00 .00 .00 .00 SALARIES & WAGES 400.9103.101 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 400.9103.102 .00 .00 .00 .00 .00 .00 SS/MEDICARE 400.9103.201 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 400.9103.202 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 400.9103.203 .00 .00 .00 .00 .00 .00 NATIONWIDE 400.9103.204 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 400.9103.205 .00 .00 .00 .00 .00 .00 DISABILITY INS - HYBRID EM 400.9103.207 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 400.9103.211 .00 .00 .00 .00 .00 .00 NON DEPT TRANSFERS 400.9950.910 .00 .00 .00 200,000.00 .00 .00 TOTAL CAPITAL FUND 202,740.99 729,799.10 835,000.00 2,669,000.00 1,336,000.00 1,336,000.00 Page 95 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Transfer In 414,328 620,996 409,153 (211,843) -34.11% Total 414,328 620,996 409,153 (211,843) -34.11% Stormwater Fund Summary of Revenues 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 Page 96 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ADOPTED ADOPTED DEPT REQ MGR REQ 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 600.4105.001 363,255.29 659,476.96 414,328.00 620,996.00 409,153.00 409,153.00 TOTAL STORMWATER FUND 363,255.29 659,476.96 414,328.00 620,996.00 409,153.00 409,153.00 Page 97 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Administration 94,772 102,874 103,458 584 0.57% Street & Road Cleaning 90,412 85,081 100,506 15,425 18.13% Operations 190,417 433,041 205,189 (227,852) -52.62% Debt Retirement 38,727 - - - 0.00% Total 414,328 620,996 409,153 (211,843) -34.11% Stormwater Fund Summary of Expenditures Stormwater Expenditures Administration Street & Road Cleaning Operations Debt Retirement Page 98 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 49,772 91,551 97,358 5,807 6.34% Operating 45,000 4,500 6,100 1,600 35.56% Capital - 6,823 - (6,823) 0.00% Total 94,772 102,874 103,458 584 0.57% Authorized Positions Utility Systems Manager 1.00 Total Positions - - 1.00 Stormwater Fund Expenditure Budget Stormwater Administration Personnel Operating Capital Page 99 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 600.6200.101 33,972.73 34,267.55 36,645.00 66,162.00 70,735.00 70,735.00 SALARIES & WAGES - OVERTIM 600.6200.102 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 600.6200.103 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 600.6200.105 127.64 2,990.24 .00 .00 .00 .00 SS/MEDICARE 600.6200.201 2,367.95 2,848.74 2,803.00 5,062.00 5,488.00 5,488.00 RETIREMENT CONTRIBUTION- V 600.6200.202 26,859.76 15,966.15 4,473.00 7,206.00 7,711.00 7,711.00 INSURANCE - VRS 600.6200.203 406.32 445.65 481.00 886.00 948.00 948.00 NATIONWIDE 600.6200.204 49.12 308.56 574.00 120.00 120.00 120.00 MEDICAL INSURANCE 600.6200.205 4,541.45 4,711.55 4,637.00 8,568.00 8,568.00 8,568.00 CAR ALLOWANCE 600.6200.206 .00 .00 .00 .00 .00 .00 DISABILITY INS - HYBRID EM 600.6200.207 20.22 28.94 50.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 600.6200.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 600.6200.211 264.45 688.03 109.00 3,547.00 3,788.00 3,788.00 CONTRACTUAL SERVICES 600.6200.302 9,734.43 5,206.95 35,000.00 .00 2,500.00 2,500.00 INDEPENDENT AUDITORS 600.6200.303 1,000.00 3,472.75 3,500.00 .00 .00 .00 SPECIAL TRAINING 600.6200.356 .00 .00 1,000.00 1,000.00 500.00 500.00 PERMITTING 600.6200.371 3,000.00 3,000.00 5,000.00 3,000.00 800.00 800.00 TELEPHONE 600.6200.521 456.11 214.26 500.00 500.00 500.00 500.00 LEASE OF EQUIPMENT 600.6200.801 .00 .00 .00 6,823.00 1,800.00 1,800.00 ADMINISTRATION 82,800.18 74,213.02 94,772.00 102,874.00 103,458.00 103,458.00 Page 100 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 73,016 64,251 69,506 5,255 8.18% Operating 17,396 15,830 31,000 15,170 95.83% Capital - 5,000 - (5,000) 0.00% Total 90,412 85,081 100,506 15,425 18.13% Authorized Positions Street Sweeper Operator 1.00 1.00 1.00 Total Positions 1.00 1.00 1.00 Stormwater Fund Expenditure Budget Street & Road Cleaning Personnel Operating Capital Page 101 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 600.6202.101 28,608.01 42,521.40 44,416.00 41,073.00 43,890.00 43,890.00 SALARIES & WAGES - OVERTIM 600.6202.102 521.22 695.61 1,000.00 700.00 700.00 700.00 SEPARATION PAY 600.6202.105 .00 445.37 .00 .00 .00 .00 SS/MEDICARE 600.6202.201 2,173.72 3,172.42 3,474.00 3,196.00 3,412.00 3,412.00 RETIREMENT CONTRIBUTION- V 600.6202.202 3,011.39 4,165.22 5,526.00 4,471.00 4,784.00 4,784.00 INSURANCE - VRS 600.6202.203 1,223.49 448.18 594.00 550.00 589.00 589.00 NATIONWIDE 600.6202.204 51.16 7.35 144.00 120.00 120.00 120.00 MEDICAL INSURANCE 600.6202.205 3,048.80 11,114.94 14,724.00 13,800.00 13,800.00 13,800.00 DISABILITY INS - HYBRID EM 600.6202.207 104.41 151.74 368.00 341.00 365.00 365.00 WORKERS' COMPENSATION INS 600.6202.211 1,651.27 1,364.96 2,770.00 1,730.00 1,846.00 1,846.00 MAINTENANCE & REPAIRS EQUI 600.6202.304 3,986.27 5,517.58 7,000.00 8,000.00 15,000.00 15,000.00 UNIFORMS/WEARING APPAREL 600.6202.310 518.03 639.00 715.00 800.00 .00 .00 MOTOR VEHICLE INSURANCE 600.6202.535 474.00 452.00 381.00 500.00 .00 .00 GAS, OIL,GREASE & ANTIFREE 600.6202.548 1,653.82 2,519.61 3,500.00 4,000.00 5,500.00 5,500.00 OIL, ANTIFREEZE, AND FLUID 600.6202.549 224.94 525.58 500.00 500.00 2,000.00 2,000.00 MATERIALS & SUPPLIES 600.6202.553 .00 32.50 200.00 200.00 .00 .00 SMALL TOOLS 600.6202.554 .00 31.48 100.00 100.00 .00 .00 REGIONAL LANDFILL CHARGES 600.6202.601 4,702.82 6,261.86 5,000.00 5,000.00 8,500.00 8,500.00 CAPITAL OUTLAY 600.6202.799 .00 -35,450.00 .00 .00 .00 .00 DEPRECIATION 600.6202.996 34,171.86 34,171.86 .00 .00 .00 .00 STREET & ROAD CLEANING 86,125.21 78,788.66 90,412.00 85,081.00 100,506.00 100,506.00 Page 102 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel 128,817 132,028 120,689 (11,339) -8.59% Operating 29,100 36,513 84,500 47,987 131.42% Capital 32,500 264,500 - (264,500) -100.00% Total 190,417 433,041 205,189 (227,852) -52.62% Authorized Positions Stormwater Technician 1.00 Equipment Operator III 1.00 Total Positions - - 2.00 Stormwater Fund Expenditure Budget Stormwater Operations Personnel Operating Capital Page 103 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ SALARIES & WAGES 600.6205.101 111,292.48 111,115.58 80,094.00 90,874.00 80,795.00 80,795.00 SALARIES & WAGES - OVERTIM 600.6205.102 5,086.44 4,865.98 6,000.00 5,000.00 1,600.00 1,600.00 SALARIES & WAGES - PART-TI 600.6205.103 .00 .00 .00 .00 .00 .00 SEPARATION PAY 600.6205.105 382.89 40.82 .00 .00 .00 .00 SS/MEDICARE 600.6205.201 8,409.08 8,573.64 6,586.00 7,335.00 6,304.00 6,304.00 RETIREMENT CONTRIBUTION- V 600.6205.202 11,602.23 11,843.76 9,966.00 9,894.00 8,807.00 8,807.00 INSURANCE - VRS 600.6205.203 1,304.11 1,289.73 1,072.00 1,217.00 1,083.00 1,083.00 NATIONWIDE 600.6205.204 147.98 102.84 240.00 240.00 240.00 240.00 MEDICAL INSURANCE 600.6205.205 23,938.68 23,386.65 19,544.00 17,136.00 17,136.00 17,136.00 DISABILITY INS - HYBRID EM 600.6205.207 208.95 251.21 249.00 332.00 373.00 373.00 UNEMPLOYMENT INSURANCE 600.6205.209 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 600.6205.211 5,897.92 4,916.07 5,066.00 4,883.00 4,351.00 4,351.00 CONTRACTUAL SERVICES 600.6205.302 5,000.00 5,000.00 MAINTENANCE & REPAIRS EQUI 600.6205.304 101.60 .00 3,000.00 2,500.00 500.00 500.00 UNIFORMS/WEARING APPAREL 600.6205.310 2,000.00 2,000.00 SPECIAL TRAINING 600.6205.356 14.58 8.58 .00 500.00 1,000.00 1,000.00 PROPERTY INSURANCE 600.6205.532 .00 .00 .00 .00 .00 .00 MOTOR VEHICLE INSURANCE 600.6205.535 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 600.6205.538 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 600.6205.548 .00 .00 300.00 2,000.00 15,000.00 15,000.00 OIL, ANTIFREEZE, AND FLUID 600.6205.549 31.48 .00 50.00 500.00 3,000.00 3,000.00 MATERIALS & SUPPLIES 600.6205.553 2,485.72 2,429.19 5,000.00 10,000.00 12,000.00 12,000.00 SMALL TOOLS 600.6205.554 551.93 .00 750.00 2,000.00 .00 .00 STREET MATERIALS 600.6205.558 3,767.95 4,611.80 10,000.00 12,000.00 16,000.00 16,000.00 PROP OWNER: CURB & GUTTER 600.6205.718 .00 .00 2,500.00 2,500.00 .00 .00 STORM DRAINAGE PROJECTS 600.6205.721 13,058.50 45,727.61 30,000.00 150,000.00 .00 .00 CAPITAL OUTLAY 600.6205.799 .00 .00 .00 100,000.00 .00 .00 LEASE/RENTAL OF EQUIPMENT 600.6205.801 .00 8,254.14 10,000.00 14,130.00 30,000.00 30,000.00 OPERATIONS 188,282.52 227,417.60 190,417.00 433,041.00 205,189.00 205,189.00 Page 104 Adopted Adopted Proposed $ Budget % Budget FY 21-22 FY 22-23 FY 23-24 Variance Variance Personnel - - - - 0.00% Operating 38,727 - - - 0.00% Capital - - - - 0.00% Total 38,727 - - - 0.00% Stormwater Fund Expenditure Budget 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 Page 105 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL FY22 ADOPTED FY23 ADOPTED DEPT REQ MGR REQ 2019 LEASE PURCHASE PRIN 600.8800.901 .27 -.20 33,588.00 .00 .00 .00 2019 LEASE PURCHASE INT 600.8800.902 6,933.37 5,965.99 5,139.00 .00 .00 .00 OTHER LOAN COSTS 600.8800.903 .00 .00 .00 .00 .00 .00 DEBT RETIREMENT - BONDS 6,933.64 5,965.79 38,727.00 .00 .00 .00 Page 106 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, 300,000.00 400.4108.302 Curb, Gutter and Sidewalk Construction- Cleveland/Bedford 100,000.00 400.4101.799 Page 107 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 300,000.00 Curb, Gutter and Sidewalk Construction- Cleveland/Bedford 100,000.00 TOTAL 1,336,000.00 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 7,341,000.00 Town of Vinton, Virginia FY24-28 CIP Planning Worksheet Page 108