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Home My WebLink AboutFY 2022 - 2023 - Annual Town Budget-Adopted The Town of Vinton, Virginia FY 2022-2023 BUDGET i TABLE OF CONTENTS GFOA Budget Award FY2022 ...............................................................................1 Town Council ........................................................................................................2 Town Department Staff .........................................................................................3 Finance/Budget Committee ...................................................................................4 Organizational Chart .............................................................................................5 Town of Vinton FY2020-2025 Strategic Plan ....................................................... 6 Performance Measures Town Manager’s Office ...............................................................................8 Human Resources/Risk Management ........................................................9 Treasurer’s Office/Finance Department .................................................... 10 Public Works Department ......................................................................... 11 Police Department .................................................................................... 12 Special Programs Department.................................................................. 13 Vinton War Memorial ................................................................................ 14 Senior Program Department ..................................................................... 15 Planning & Zoning Department................................................................. 16 Economic Development ............................................................................ 17 Department Position Summary ........................................................................... 18 Town of Vinton General Information .................................................................... 19 ii Town Manager’s Letter of Transmittal ................................................................ 22 The Budget Overview .......................................................................................... 32 Budget Calendar ................................................................................................. 36 Functional Units .................................................................................................. 37 Revenue and Expenditure Summary................................................................... 38 General Fund Revenues Source Summary ......................................................... 42 General Fund Revenues Total and Graph .......................................................... 43 General Fund Revenues Details ......................................................................... 44 General Fund Expenditures Total and Graph ...................................................... 47 General Fund Expenditures Breakdown by Department and Function ............... 48 iii General Fund – Town Council ............................................................................ 49 General Fund – Community Contributions/Joint Local Government Services ..... 50 General Fund – Town Manager .......................................................................... 52 General Fund – Human Resources/Risk Management Department ................... 54 General Fund – Legal Services .......................................................................... 56 General Fund – Treasurer/Finance Department ................................................. 58 General Fund – Public Works Administration ..................................................... 60 General Fund – Police Department .................................................................... 62 General Fund – Communication Services ........................................................... 64 General Fund – Fire and EMS Department ........................................................ 66 General Fund – Police Community Services/Animal Control .............................. 68 General Fund – Maintenance/Highways/Streets/Bridges .................................... 70 General Fund – Snow & Ice Removal ................................................................. 72 General Fund – Traffic Signs & Street Lights ..................................................... 74 General Fund – Refuse Collection ..................................................................... 76 General Fund – Recycling Collection .................................................................. 78 General Fund – Building & Grounds Maintenance .............................................. 80 General Fund – Health Department Building ....................................................... 82 General Fund – Special Programs ..................................................................... 84 General Fund – War Memorial Interdepartmental Rental ................................... 86 General Fund – War Memorial Facility ................................................................ 88 General Fund – Vinton Veteran’s Monument ..................................................... 90 General Fund – Swimming Pool & Parks ............................................................ 92 General Fund – Senior Program ........................................................................ 94 General Fund – Town Museum ........................................................................... 96 General Fund – Planning & Zoning Department ................................................ 98 iv General Fund – Economic Development ........................................................... 100 General Fund – Public Transportation............................................................... 102 General Fund – Vinton Business Center .......................................................... 104 General Fund – Performance Agreements ........................................................ 106 General Fund – Retiree Insurance .................................................................... 108 General Fund – Debt Retirement ...................................................................... 110 General Fund – Transfers ................................................................................. 112 General Fund – Travel & PTO Payout Fund ..................................................... 114 Grant Fund Revenues Totals and Graph .......................................................... 116 Grant Fund Expenditures Total and Graph ...................................................... 118 Capital Fund Revenues Totals and Graph ....................................................... 120 Capital Fund Expenditures Totals and Graph .................................................. 122 v Stormwater Fund/Enterprise Revenues Totals and Graph ............................... 124 Stormwater Fund/Enterprise Expenditures Total and Graph ............................. 126 Stormwater Fund/Enterprise – Administration .................................................. 127 Stormwater Fund/Enterprise – Street & Road Cleaning ................................... 129 Stormwater Fund/Enterprise – Operations ....................................................... 131 Stormwater Fund/Enterprise – Debt Retirement ............................................... 133 Debt Schedule ................................................................................................... 135 Town Manager’s CIP Funding Listing................................................................ 136 Capital Improvement Program ......................................................................... 137 Capital Improvement Program Impact Summary .............................................. 139 Pay and Classification Plan .............................................................................. 140 Taxes, Licenses and Fees Schedule................................................................. 141 vi Public Hearing Legal Notice – Real Estate Taxes ............................................. 147 Ordinance – Real Estate Taxes ........................................................................ 148 Public Hearing Legal Notice – Personal Property Taxes ................................... 149 Ordinance – Personal Property Taxes .............................................................. 150 Public Hearing Legal Notice – Budget Adoption ................................................ 151 Ordinance – Budget Adoption ........................................................................... 153 Financial Guidelines & Policies ......................................................................... 156 Glossary ............................................................................................................ 188 Executive Director GO V E R N M E N T FIN A N C E O FFIC E R S A S S O C IA TI O N D is tin gu is he d B u dge t P rese n t ation A w ar d PRESENTED TO Town of Vinton Virginia For the Fiscal Year Beginning July 1, 2021 1 VINTON TOWN COUNCIL Bradley E. Grose Mayor Sabrina McCarty Vice-Mayor Keith N. Liles Council Member Laurie J. Mullins Council Member Michael W. Stovall Council Member 2 TOWN DEPARTMENT STAFF Richard W. Peters, Jr. Town Manager Adam E. Cody Sexton Assistant Town Manager Susan N. Johnson Executive Assistant/ Human Resources/ Risk Management Director Planning & Zoning Director Community Programs Director 3 FINANCE/BUDGET COMMITTEE Bradley E. Grose Mayor Richard W. Peters, Jr. Town Manager Michael W. Stovall Council Member Lydia Verdillo Assistant Finance Director Adam E. Cody Sexton Assistant Town Manager Susan Johnson Executive Assistant/Town Clerk 4 Organizational Chart Citizens of Vinton Town Council Town Manager*/Economic Development Executive Assistant / Town Clerk* Assistant Town Manager Public Works Department Property & Grounds Maintenance Street Maintenance Stormwater Maintenance Refuse & Recycling Treasurer* & Finance Department Planning & Zoning Department Human Resources / Risk Management Police* Department OperationsAdministration Community Programs Public FaciltiesCommunity Events Capital Projects Manager Town Attorney* 5 Enhance the Town's Infrastructure and Livability Maintain an Efficient and High-Performing Government Ensure the Town's Continued Financial Viability by Actively Pursuing Quality Economic Development Mission: The Town of Vinton provides valuable services to residents, visitors, and businesses through transparent, efficient, and responsible governance while protecting its unique character and values. Vision: A safe and engaged community that is welcoming to visitors, with a vibrant atmosphere that promotes a high quality of life for residents of all ages and interests. Goals: TOWN OF VINTON strategic plan 2020-2025 6 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 Encourage home ownership, housing rehabilitation, and the creation of new, high-quality, and affordable housing stock Utilize available technology within municipal offices to improve efficient service delivery Conduct thorough organizational efficiency review in municipal offices and implement changes based on results Maintain a structurally balanced budget with regular to sustain service levels and maintain public facilities Aggressively pursue economic development opportunities to enhance local retail and dining options strategies 7 Actual Estimated Projected Performance Measures Town Manager's Office Strategic Plan Goal FY20-21 FY21-22 FY22-23 Representation on State, Regional, and Local Boards Serves as ex-officio member on Town Committees Participation with Town & Community Events  Provide Mayor's Update to Town Council Actual Estimated Projected Number of Conflict of Interests processed Number of Ordinances and Resolutions processed meetings on Facebook Live; maintains playlist on YouTube 2 22 21 24 Facilitated upgrade of Laserfiche software FOIA Responses Handled within 5 days Departmental Goals 8. Recruit and hire Economic Development Manager/Public Information Officer. 9. Complete transition of Utility System to the Western Virginia Water Authority. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Town Manager's Office professional link between the citizens of Vinton and all agencies of government. We accomplish this by following our core values and our pledge 8 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Percent of New Hires tenured more than 1 year Employee Participation in Mandatory Training 2%2%1% Ratio of HR professionals per employees Worker's Compensation Incident Rate Departmental Goals 6. Continue to develop, implement, and evaluate a behavioral based safety culture. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Human Resources and Risk Management Department The Town of Vinton's Human Resources/Risk Management Department serves as a strategic partner in creating a safe, stable and 9 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Achieve GFOA Award for Financial Reporting 2  Achieve GFOA Award for Budget Presentation 2  Adoption of Budget prior to June 30th 2  Maintain Tax Collection Rate of over 90%2 99%99%99% Maintain Utility Collection Rate over 90%2 99%99%N/A Purchase Orders Generated 2 40 40 40 Accounts Payable Checks Processed 2 2,450 2,500 2,000 Journal Entries Processed 2 500 550 550 W-2's & 1099's Processed 2 125 125 125 Register Transactions Processed 2 20,330 20,400 20,400 Number of Business Licenses Issued 2 550 600 600 Increase Customers Enrolled in Utility E-Billing 2 1,596 N/A N/A Departmental Goals 6. Continue to decrease uncollected receivables and write-off amounts annually. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals The Town of Vinton's Finance Department is committed to providing timely, accurate, clear and complete information and support to Treasurer/Finance Department 10 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Lane Miles Resurfaced 1 3.20 3.81 ↑ DEQ Annual Recycle Reporting ----- Curbside Solid Waste Tons Collected ----- Curbside Recycling Tons Collected ----- Street Sweeper Waste Tons Collected ↑ VDH Water Sampling Compliance *N/A Sewer Maintenance Footage *N/A Water Line Replacement *N/A *Transferred to WVWA Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Public Works Department Departments. This mission is accomplished through the prudent use of resources, technology, innovations, teamwork, and coordination with other service providers in the Town, while ensuring that the maintenance, construction, and operations of the 11 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Calls for Service 1 10,456 10,000 12,000 Total Summons Issued Criminal Arrests Narcotics and Drug Violations Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Police Department integrity, and professionalism above all else. We serve the community by enforcing laws and ordinances, safeguarding life and 12 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Total number of special events supported 1 5 20 15 Matching SNAP funds for Farmer's Market Representation on Regional Boards and Committees Social Networking for Town Events (hours) *Networking events attended **Total listings/social media mentions Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Special Programs Department 13 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Total number of Town Sponsored events 1 11 13 12 Total rental revenue* Number of advertisements placed Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government 3 - Ensure the Town's continued financial viability by actively pursuing quality economic development Strategic Plan Goals 2. Utilize "In-Vinton" brand to increase event bookings through targeting advertising, networking and building business relationships. 4. Continue to broaden partnerships with Vinton Area Chamber, Roanoke Valley Convention and Visitors Bureau to attract and promote awareness of the facility and generate new business. Vinton War Memorial space nestled in the heart of Virginia's Blue Ridge. Through exceptional customer service, elegant surroundings and community 1. Maintain existing relationships and develop new client relationships. 14 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Total number of senior events supported 1 100 275 275 Total number of senior participants Number of advertisments and media posts placed Community Center rental revenue *Total listings/social media mentions *Changed social media/advertisement from hours per week to actual postings Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Senior Program Department 15 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 No. of permits issued No. of code/zoning compliance violations No. of Planning Commission Meetings held No. of Board of Zoning Appeals Meetings held No. of Community Meetings held No. of Site Plans reviewed No. of Subdivision Plats reviewed No. of Downtown Façade Applications reviewed No. of Grant Applications written/submitted No. of Local/Regional Committees served on by staff Departmental Goals 1. Continue to enforce/enact amendments to zoning/sign/subdivision ordinance sections and other applicable Town codes. 6. Serve on interdepartmental committees and represent the Town on social media and the website. 8. Continue to collaborate with Departments on items important for Council and Council committees. 12. Continue to address unsafe and blighted properties through the spot blight abatement process. 13. Assist with the planning efforts related to brownfield site assessments, housing studies, and potential economic development sites. 14. Stormwater Management and Administration--VPDES/MS4 Permit and annual report, TMDL Action Plan, etc. 15. Continue staff education to maintain certifications and increase knowledge. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Planning and Zoning Department The Mission of the Town of Vinton's Planning and Zoning Department is commitment to proactive, community-based planning and code enforcement founded on public participation and also to promote health, safety, and prosperity of all present and future *Breakdown of permits issued: 67 Building, 2 Certificate of Occupancy/Temp. CO, 1 Demolition, 73 Electrical, 2 Erosion and Sediment, 14 Fire Safety, 57 Mechanical, 1 Miscellaneous, 1 Other, 53 Plumbing, 3 Responsible Land Disturbance, 32 Signs, 0 Utility (well/septic), 104 Zoning, 178 Permits have been issued in the first half of FY 21-22, July 1 to December 31, 2021 16 Actual Estimated Projected Performance Measures Strategic Plan Goal FY20-21 FY21-22 FY22-23 Administer Town's Façade Grant 3  Administer Econ. Dev. Performance Agreements Business Retention Visits Prospect Site Inquiries Sales Tax Revenue* Meals Tax Revenue* *Budget decreased in FY21 in anticipation of COVID19 impacts. Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Economic Development 17 Department Actual Full Time Positions Time Positions Time Positions Time Positions Department Administration  Finance  HR & Risk Management  Planning & Zoning  Police Department  Public Works  Community Programs  *Employees in certain departments are allocated to different funds based on work assignments. 18 TOWN OF VINTON GENERAL INFORMATION The Town of Vinton provides small town character with urban services and amenities located nearby. The small-town atmosphere is characterized by a low crime rate, small locally and regionally owned businesses, and moderately priced homes. Views of the mountains and Blue Ridge Parkway abound. Vinton represents the ideal type of community, small enough to provide a feeling of “belonging”, yet progressive enough to provide the facilities, services, and conveniences that are necessary to make a community “home” to its citizens. The Town of Vinton has a rich history beginning before its charter on March 17, 1884. As far back as the mid-1700’s those moving into the Roanoke Valley settled here to take advantage of the fertile land and abundant water supply. Early settlers played a vital part in the establishment of the community, such as the first official name for the area as “Gish’s Mill” and ultimately the name Vinton. Perhaps one of the greatest mysteries about Vinton is the unknown origin of the name of Vinton. Many credit B. A. Jones, a local merchant, with deriving the name from two prominent families’ in the area, the Vinyard’s and the Preston’s. Following incorporation, Vinton experienced continued development, much of which resulted from the spin-off of economic growth occurring in Roanoke County. The economic and social linkage formed between Roanoke and Vinton in the late 1800’s has continued through to the present. Vinton is a town in Roanoke County, Virginia, United States. The population was 8,059 as of the 2020 census. Vinton is part of the Roanoke Metropolitan Statistical Area and the Roanoke Region of Virginia. 19 According to the United States Census Bureau, the town has a total area of 3.2 square miles (8.2 km²), all of it land. The southern border of Vinton consists of 1.5 miles of lakefront in the Roanoke River Gorge. This lake, however, which was created by the 1904 construction of the hydroelectric Niagara (so-called) dam, is not visible from any inhabited part of the town, is difficult to reach, and is little used. Vinton has varied topography, considering its small size. The above-mentioned lake is at an elevation of 890'. The Vinton side of the lake consists of a steep, wooded cliff 150' in vertical height. Vinton's highest point is on Olney Rd., at an elevation of 1265', which affords spectacular views of the adjacent City of Roanoke, at least for people with houses favorably positioned. As of the census of 2020 , there were 8,059 people and 3,654 households residing in the town. The population density was 2,610.30 people per square mile (947.8/km²). There were 3,981 housing units at an average density of 1,093.4/sq. mi (422.8/km²). The racial makeup of the town was 89.2 % White, 4.6 % African American, 0.4 % Native American, 1.0% Asian, 0.00% Pacific Islander, 1.1 % from other races, and 3.6 % from two or more races. Hispanic or Latino of any race was 3.9 % of the population. In the town the population is spread out with 23.5 % under the age of 19, 8.7 % from 20 to 24, 23.1 % from 25 to 44, 26.2 % from 45 to 64, and 18.5% who were 65 years of age or older. The median age was 39 years. The median income for a household in the town was $52,048. The per capita income for the town was $33,901 . The percentage of the population below the poverty line is11.4%. In Vinton, the largest employers include Berkshire Health & Rehabilitation Center (200 ), Precision Fabrics Group, Inc. (185 ), Kroger Food Center (185), Roanoke County Schools (161 ), Rosie’s Gaming Emporium (104 ), Aramark Uniform Services (80) and Penalty Box Partners- Lancerlot (45) . In Roanoke County, the Roanoke County School System is the largest provider of jobs, with more than 2,000 employees. Other major employers include Wells Fargo Operations Center, Roanoke County Government, Kroger, Friendship Retirement 20 Community and Richfield Recovery & Care Center. The Town and County have invested in several business parks that are looking for tenants, including the Vinton Business Center, home to Cardinal Glass. For the 2021-2022 school year, there were 13,731 students enrolled in Roanoke County schools from grades kindergarten through High School. With approximately 1,107 students, William Byrd High School is one of the largest in Roanoke County. Attendance levels in the Vinton school zone are as follows: William Byrd Middle School 867 , Herman L Horn 403 and W. E. Cundiff 503 . 21 June 21, 2022 Honorable Mayor and Members of Town Council: After careful review, Staff and I are pleased to submit the FY23 Budget to Town Council and our Town of Vinton citizens. This year’s budget represents a balanced budget with an optimistic outlook despite the modest concerns of an elevated inflationary national outlook and the potential for enduring COVID-19 variants. The FY23 Budget for the General Fund totals $10,246,696, which represents an increase of 27.6% or $2,214,438 over the previous fiscal year. The FY23 Budget for all funds totals $17,744,709. RECOMMENDED BUDGET ALLOCATION BY FUND Allocation by fund, as well as a comparison to the previous FY22 budget, is as follows: Adopted FY23 Adopted FY22 $ Variance % Variance Total 17,744,709 13,818,750 3,925,959 28.4% 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. Police, Planning and Zoning, Community Services, and Administration will continue to offer high quality services with no planned service level reductions in the upcoming fiscal year, while the transfer of the Town’s Water and Wastewater Utility to the Western Virginia Water Authority has resulted in a net reduction of staff positions and the modification of services provided by the Public Works and Financial Services Departments. 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 FY23 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. Richard W. Peters, Jr. Town Manager Town of Vinton 311 S. Pollard Street Vinton, VA 24179 Phone (540) 983-0607 Fax (540) 983-0626 22 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. On June 16, 2020, Town Council approved and ratified the Town of Vinton Strategic Plan for 2020- 2025. Preparation of this FY23 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: Despite impacts from the COVID-19 pandemic, the Town has experienced relatively minor negative impacts 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 23 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. With revenues received from the American Rescue Plan Act (ARPA), the Town has been able to replace revenue growth impacts as a result of the COVID-19 pandemic and is utilizing the fiscal recovery funds primarily as a means to take on public infrastructure projects and needed equipment replacement. The ARPA funds also provided a timely opportunity for the Town to consider the future of the Town’s Water & Wastewater Utility System. With the Town’s agreement with Roanoke County to operate the system in East Roanoke County set to expire in 2029 and ever-increasing capital improvement needs looming for an aging system, the Town Council decided to engage conversations with the Western Virginia Water Authority (WVWA) about the acquisition our system. In December of 2021, an agreement was reached in principle with the WVWA to purchase the system as of July 1, 2022. Terms of the sale include the Town retaining the remaining balance of the Utility Fund, the WVWA assuming all utility related debt, and additional cash payments made to the Town over a three-year period. Proceeds from the sale of the system have been allocated to reserves and will be the Town’s primary source to fund the Capital Improvement Program (CIP) over the next 5+ years. General Property Taxes: General property tax revenue accounts for 9.5% 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 2023. Town Residents also pay to Roanoke County $1.09 per $100 on real estate tax. The Town is forecasting this tax revenue source to increase despite the assumption of a level tax rate. 24 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 2023. Town Residents also pay to Roanoke County $3.50 per $100 on personal property tax. With the inventory shortages in new vehicle sales, the Town anticipates an increase in value of the used car stock for one of the rarest occasions in history. For this reason, the Town is forecasting for this tax revenue source to increase in the short term despite the assumption of a level tax rate. 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 11% of the Town’s total revenue. Despite the COVID-19 pandemic, Sales Tax revenue has continued to keep pace with the trend from recent years. The Commonwealth of Virginia was late passing a budget; therefore, the Town conservatively budgeted a slight decrease over the prior year due to the unknown position of the General Assembly regarding the elimination of the Grocery Tax and its corresponding negative impact on Sales Tax collections for localities. The Town has since learned that the State’s budget includes 25 offsetting revenue adjustments to hold localities harmless of the elimination of the Grocery Tax, although the Town’s budget forecast for Sales Tax does not include the offset due to the timing of the State’s action and Town Council’s approval of the FY23 budget. 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. 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 FY23 Budget and represents approximately 15% 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. 26 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 another sign that the local economy continues to do well. This revenue source currently represents approximately 7% of the Town’s total revenue. 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 significant increases in attendance and resulted in higher than anticipated revenue growth over the previous year. 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-mutual Tax generates approximately 9.8% 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. 27 Expenditures: In Fiscal Year 2022, 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 February of 2022 to include salary market adjustment for employees 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 pay off existing debt which would create additional operating capacity within the FY23 Budget. Regarding the paying off of debt, it is especially important to emphasize that the FY23 Budget only contains payments for debt that have either a partial or full reimbursement from another party. All other debt has been paid off prior to FY23. 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. In the budget, a number of staffing changes have occurred due to the Utility System transfer and an increase in service delivery. While only two employees are transferring to the WVWA, the Personnel budget reflects a reduction of 7 staffing positions associated with the Utility System transfer. The budget also sees the 28 addition of a total of four new full-time positions that were not in the previous year’s adopted budget. The Town is also able to provide a 5% Cost of Living Adjustment (COLA) for all employees and absorb the entire cost increase for employee health insurance in the FY23 Budget. Funding is included in the FY23 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. • 5.0% COLA for all positions. • Absorb administrative costs associated with selling the Utility System to the WVWA. • Allocate funding necessary to fully fund the Town’s FY23 CIP. • Establish the new position of Capital Projects Manager to assist with managing a very robust and complex list of CIP projects programmed for the next 5 years. • Fund an additional Police Officer. • Convert two part-time positions within the Community Programs Division into an additional full-time position to provide greater flexibility of staffing for public facilities and community programs. • Create the new position of Economic Development and Communications Specialist to assist with an increasingly complex slate of grant and community redevelopment projects and assist with increasing the Town’s communication capacity to effectively reach its citizens and market the Town on behalf of the business community. 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. 29 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, the redevelopment of the Star City Playhouse into a new restaurant, planning efforts for the eventual relocation and redevelopment of the Vinton Post Office 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 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 Corporation (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 work force 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 development 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, studying additional traffic engineering opportunities for the Washington Avenue and Bypass Road corridors and the replacement of traffic signal equipment and better synchronization along the Virginia and Hardy Road corridor to better move traffic during peak volume. 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 $4.2 million in FY23 and the addition of rollover funds from the current fiscal year represent a significant source of one-time money for capital projects, increased personnel capacity, and the facilitation of the acquisition of the Utility System by the WVWA. 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 FY23 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 30 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 FY23, the Manager is recommending an aggressive $2.6 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 the Utility System. Town Council was presented the Capital Improvement Plan worksheet at a Council Budget Retreat in February of 2022. The Planning Commission reviewed the plan in April, 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 FY23 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. The FY23 Budget has funding to provide analysis and recommendations to Council to implement a stormwater fee, which has been a discussion of the Town for several years. Given the significant amount of storm water infrastructure that will need repair or replacement in the next ten years, establishing a dedicated funding mechanism has become more important for future sustainability of the system. 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 FY23 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/Treasurer Anne Cantrell, Executive Assistant/Town Clerk Susan Johnson, Human Resources/Risk Management Director Donna Collins, the Town Leadership Team, and supporting staff throughout our organization. Respectfully, Richard W. Peters, Jr. Town Manager 31 The Budget Overview This budget document, the annual fiscal plan, is created as a means of communicating to our citizens the activities and goals for the Town in the upcoming fiscal year based on financial activities and policies included in this document. The budget plan covers a 12- month period beginning July 1st and ending June 30th, also known as the Town’s fiscal year. The budget document identifies the resources required to meet these goals and details how those requirements will be met. The budget is used as a working plan to assist Town management in ensuring that decisions made as part of day-to-day operations are consistent with the Town’s strategic plan. Considering that the budget is a plan, it may be amended during the year by the Town Council to reflect revised priorities or a changing financial environment. There are four different budgets presented in this document: General Fund, Grant Fund, Capital Fund and Stormwater Fund. General Fund: The General Fund budget is component of the Governmental Fund provides for the administration of the Town and the delivery of goods and services not required to be accounted for in other funds. The General Fund is primarily used for delivery of services to the community by Town departments, and is funded by general property taxes, other local taxes, licenses, permits, fees, and other sources. Grant Fund: The Grant Fund budget is a sub-fund of the General Fund, but is accounted for separately for tracking purposes and to ensure that grant funds are being used to the greatest benefit of the Town. The sub-fund allows for better reporting of cash flow use and keeps departmental budgets in the General Fund from showing trend changes due to grant inflation. Capital Fund: The Capital Fund is a component of the Governmental Fund, specifically identified as a Capital Projects fund, but is accounted for separately from the General Fund for tracking purposes and to allow for unspent funds to roll-forward on a committed basis. The Capital Fund is currently fully funded by a transfer from the General Fund. Stormwater Fund: The Stormwater Fund is required to be reported separately. Although not currently funded by a fee structure, the Town has plans to contract with a consultant for a recommendation on future fees. The Stormwater Fund is currently fully funded by a transfer from the General Fund. The general fund budget portion of the document is structured in increasing levels of detail, starting with budget summaries that state the budget in the broadest of terms. Expenditures and revenues are presented for each Fund in total dollars by source and use. The definition of a Fund and the different Funds utilized by the Town are found in 32 the Budgetary Accounting section of this narrative. Following this break down is a Revenue Summary listing each revenue item for the Town. The revenue detail summaries are followed by a full-time personnel summary count by department. Prior year actual amounts, current year revised budget amounts and the upcoming fiscal year approved budget are represented for each level of detail. Finally, the document provides a narrative for each department indicating the function, activities and resources of each department and any changes that are being made to the department for the budgeted fiscal year. The operating budget process begins with the distribution of Capital Improvement Request Forms to each Department Head during the fall which is due by the end of the calendar year so they can be reviewed and scheduled for a presentation to the Planning Commission. Later in the year, budget forms for personnel and operating budgets are distributed to departments with a due date of January 31st. Letters to Community Organizations are mailed in January indicating that their request for funding are due back to the Town Manager’s Office by February 5th for review. These organizations may be invited to make a presentation to Town Council at a future Council Meeting. Department submissions are reviewed and analyzed by the Council Finance Committee consisting of two members of Council, the Finance Director/Treasurer and the Town Manager. A process is created at these meetings to balance the revenue and expenditure requests. Mid-March the public hearing notices are advertised for the Real Property tax rates in order to set the rates for the new tax year. Beginning in late March to early April the budget is presented to Council in a budget work session. The Town Manager and Treasurer/Finance Director make a detailed presentation of the proposed budget to Council. After these presentations, Council holds additional work sessions, if needed, to discuss the budget and make changes. After careful consideration and deliberation on staff and citizen input, the preliminary budget, as modified for additions and deletions, is advertised for adoption by the Town Council. At a Regular Council Meeting during May or early June, Town Council approves the Budget through an ordinance. The ordinance places legal restrictions on expenditures at the departmental level. A department total or budget category can only be revised by the official action of Town Council, or the Finance Committee for amounts less than $10,000. The authority of the Town Manager to transfer up to $10,000 budgeted amounts within a department code is provided in the Intradepartmental and Interdepartmental Transfer Policy, approved by Council. Per this Policy, the Council Finance Committee is also allowed to approve budget fund transfers between departments not to exceed $10,000. Request to amend the budget are presented to Council formally through a written report outlining in detail the purpose of the request. A resolution is adopted in a regular Council Meeting for the actual dollar amount appropriating the amount to the line item in the budget from the revenue source. 33 Once Council has approved a resolution for a budget amendment, the Town Clerk provides a copy of the signed resolution to the Finance Department and the budget amendment is made in the accounting system. The Town’s financial operations are budgeted and accounted for by “funds.” A fund is a separate and self-balancing accounting unit with its own specific revenues, expenditures, and general ledger. Separate funds established by the Town include: 1. General Fund 2. Grant Fund 3. Capital Fund 4. Stormwater Fund The Town’s budgets are adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP) applicable to governments. All funds are budgeted using a modified accrual basis of accounting with revenues being recorded when the funds are received and expenditures recorded when the good or services are received and the liabilities incurred. The Governmental Fund (which includes the General Fund, Grant Fund, and Capital Fund) Audited Financial Statements are prepared on a modified accrual basis of accounting, which is the same as the budget method. The Stormwater Fund Audited Financial Statements are prepared on a full accrual basis of accounting, which is different from the budget method. Town Council has historically preferred to budget Enterprise Funds on the same basis as the Governmental Funds, which allows for a more visual picture of the cash flows and cash needs of the Stormwater Fund on an annual basis. The Town defines a balanced budget as all revenues meeting all expenditures. For clarification, this can be accomplished with use of Fund Balance in the revenue budget section. Monthly Financial Reports are prepared for Departments, Administration and Council providing them month-to-date expended, encumbrances, year-to-date expended and remaining balance information. Also, at the time of posting of Purchase Orders and Accounts Payable a check on the balances in the expenditures accounts is required. The Town Manager may transfer up to $10,000 in budget funding within a department code based on the resolution passed by the Town Council. Any budget transfers between departments up to $10,000 may be authorized by the Town Finance Committee, composed of two Council Members. Any additional appropriation of revenue or expenditure transfer greater than $10,000 must be taken before the Town Council for approval. In addition, per Virginia State Code, any budget amendment that exceeds 1% of the adopted budget may not be accomplished without first advertising and conducting a public hearing. 34 The Town of Vinton has Council approved Financial Policies for General Fund Reserves, Grants, Investments, and Intradepartmental and Interdepartmental Transfers. The Town is required to follow Virginia State Code guidelines for debt issuance. A summary of the Town policies is included below: Debt Policy: Per Article VII. Of the Constitution of Virginia, no city or town shall issue any bonds or other interest-bearing obligations which, including existing indebtedness, shall at any time exceed ten per centum of the assessed valuation of the real estate in the city or town subject to taxation, as shown by the last preceding assessment for taxes. General Fund Unassigned Fund Balance Policy: The Town shall strive to maintain a General Fund Unassigned Fund Balance not to fall below two months of budgeted General Fund Revenues, the policy floor, and the Town will target to maintain an Unassigned Fund Balance equal to four months of budgeted General Fund Revenues, the policy target. The policy approved by Council sets the floor and target to address economic uncertainty, an emergency reserve, and working capital needs. The Town Treasurer is authorized to use the unassigned fund balance during the year for cash flow needs. Grant Policies and Procedures: The grant policy is to ensure proper oversight of all funds appropriated to the Town, to minimize the Town’s risk of non-compliance with grant requirements, and to ensure proper administration and accounting of all grants. Intradepartmental and Interdepartmental Transfer Policy: The Town Manager may move up to $10,000 within a department account by signature or between department accounts with approval of the Finance Committee. All transfers appropriated new revenue budget or moving more than $10,000 must be taken to Council for final approval. Purchasing Policy & Procedures: This policy is adopted to guide the Town of Vinton in obtaining high quality goods and services at reasonable cost, in conducting all procurement procedures in a fair and impartial manner with avoidance of any impropriety or appearance of impropriety. The Town of Vinton provides an equal competitive opportunity to all vendors by promoting competitive bidding and/or negotiation, while establishing and maintaining trust, confidence, and cooperation with all vendors. The statutes governing the procurement of goods and services by government entities is contained in the Virginia Public Procurement Act (VPPA). Statement of Investment Policy: The policy governs overall administration and management of funds held in the Town’s investment portfolio. The portfolio shall be managed in line with the following hierarchy of objectives; the preservation of principal, maintenance of liquidity, and maximize return. The average maturity of the operating fund portfolio will not exceed one (1) year. Reserve funds and other funds with longer- term investment horizons may be invested in securities exceeding five (5) years if the maturity of such investment is made to coincide as nearly as practicable with expected use of funds. 35 FY23 Budget Calendar September 2, 2021 Distribute CIP Request Forms to Departments December 3, 2021 CIP Request Forms returned to Finance Department November 22, 2021 Payroll Budget Information sent to Departments December 6, 2021 Operating Budget Submissions sent to Departments January 3, 2022 Payroll Budget Information due from Departments January 14, 2022 Operating Budget Submissions due from Departments January 14, 2022 Mail Letters to Community Organizations February 11, 2022 Budget Discussion at Council Retreat April 5, 2022 Public Hearing and Adoption of Tax Rates April 11, 2022 Manager’s Proposed Budget to Finance Committee April 21, 2022 CIP Presentation to Planning Commission May 17, 2022 Council Briefing June 7, 2022 Public Hearing on Budget June 21, 2022 FY23 Budget Adoption 36 General Fund Grant Fund 1100. Town Council 1001. AY20 DMV Overtime Grant 1200. Town Manager's Office 1002. AY21 DMV Overtime Grant 1203. Human Resources/Risk Mgmt 1020. BVP Vest Grant 1207. Legal Services 1026. AY20 BVP Vest Grant 1214. Treasurer/Finance Department 1030. Fire Programs Grant 1221. Public Works Administration 1040. VDOT TA Gladecreek PHII 3101. Police Department 1050. VML Risk Management Grant 3102. Communication Services 1055. Arbor Day Grant 3205. Fire/EMS Building 1070. Walnut Ave Bike Ped 5th West 3501. Police/Animal Control 1080. EPA Brownfields Grant 4101. Highway Maintenance 1095. Walnut Ave Bike Ped Lee to 1st 4105. Snow & Ice Removal 1100. CARES Act 4108. Traffic Signs & Street Lights 1150. ARPA Funding 4203. Refuse Collection 1175. Cares Act Utility 4206. Recycling 1180. ARPA SLFRF Utility 4304. Building & Grounds 1210. AY21 DHR Gish Mill Grant 4305. Health Department 1220. AY21 IRF Econ Dev Grant 7101. Special Programs 1230. AY21 DCJS Body Worn Camera 7103. War Memorial 1240. AY21 Glake Creek Grnwy PH2B 7104. Veteran's Monument 1250. AY22 SLAF Woodland Place 7105. Swimming Pool 1300. Farmer's Market SNAP/EBT 7107. Senior Program 7108. Town Museum Capital Fund 8101. Planning & Zoning 1214. Treasurer/Finance Department 8150. Economic Development 3101. Police Department 8160. Public Transportation 4101. Highway Maintenance 8170. Vinton Business Center 4108. Traffic Signs & Street Lights 8180. Performance Agreements 4304. Building & Grounds 8190. Retiree Insurance 7108. Town Museum 8800. Debt Retirement 8101. Planning & Zoning 8900. Contingency 8150. Economic Development 9950. Transfers to Other Funds Stormwater Fund 6202. Street & Road Cleaning 6205. Stormwater Operations Annual Operating Budget Functional Units 37 General Fund Grant Fund Capital Fund Stormwater Fund Total Revenues General Property Taxes 969,707$ -$ -$ -$ 969,707$ Other Local Taxes 4,557,369 - - - 4,557,369 Permits and Fees 4,963 - - - 4,963 Fines & Forfeitures 54,254 - - - 54,254 Use of Money 26,824 - - - 26,824 Use of Property 70,496 - - - 70,496 Charges for Services 13,135 - - - 13,135 Charges for War Memorial 92,059 - - - 92,059 Miscellaneous Revenue 1,418,236 - - - 1,418,236 Recovered Cost 183,063 - - - 183,063 Non-Categorical Aid 423,144 - - - 423,144 State Sales Tax 1,122,334 - - - 1,122,334 Categorical Aid 1,311,112 - - - 1,311,112 Operating Revenues - - - - - Grant Revenue - 4,208,017 - - 4,208,017 Transfer In - -2,669,000 620,996 3,289,996 Total Revenue 10,246,696$ 4,208,017$ 2,669,000$ 620,996$ 17,744,709$ Expenditures Personnel 5,464,781$ -$ -$ 287,830$ 5,752,611$ Operating 2,597,196$ - - 56,843 2,654,039 Capital 423,049$ 4,208,017 2,669,000 276,323 7,576,389 Debt 1,171,674$ - - - 1,171,674 Transfers 589,996$ - - - 589,996 Contingency - - - - - Total Expenditures 10,246,696$ 4,208,017$ 2,669,000$ 620,996$ 17,744,709$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$ Audited Available Fund Balance - FY21 3,465,134 -1,366,195 157,589 4,988,918 Est. Beginning Unassigned Fund Balance 3,465,134$ -$ 1,366,195$ 157,589$ 4,988,918$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ -$ Est. Ending Unassigned Fund Balance*3,465,134$ -$ 1,366,195$ 157,589$ 4,988,918$ Estimated Fund Balance/Annual Budget 33.82%0.00%51.19%25.38% Fund Balance as # of Months 4.06 - 6.14 3.05 TOWN OF VINTON REVENUE AND EXPENDITURE SUMMARY FY2022-2023 ADOPTED BUDGET *The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant matches & capital spending. 38 The General Fund is a governmental fund receiving revenue from taxes, fees, the use of money and property, and other sources. The Grant Fund is a sub-fund of the General Fund and is a governmental fund receiving revenue from grants. The Capital Fund is a governmental fund receiving revenue from transfers from the General Fund and, in FY2023, from the closing of the Utility Fund. One-time payments in the next three fiscal years from the sale of the Town's utility system will also provide revenue to the Capital Fund. The Stormwater Fund is an enterprise fund currently receiving revenue from transfers from the General Fund. The Town anticipates implementing a Stormwater Utility Fee to generate revenue for this fund in the future. GENERAL FUND, CAPITAL FUND & STORMWATER FUND FY2021 Actual FY2022 Projected FY2023 Adopted Revenues General Property Taxes 784,516$ 1,065,327$ 969,707$ Other Local Taxes 4,010,202 4,562,809 4,557,369$ Permits and Fees 5,490 4,780 4,962$ Fines & Forfeitures 52,305 59,895 54,254$ Use of Money 21,792 23,092 26,825$ Use of Property 138,899 141,286 70,496$ Charges for Services 15,933 13,030 13,135$ Charges for War Memorial 32,354 73,561 92,059$ Miscellaneous Revenue 420,472 423,319 1,418,236$ Recovered Cost 98,269 148,186 183,063$ Non-Categorical Aid 421,891 421,891 423,143$ State Sales Tax 1,229,836 1,249,784 1,122,334$ Categorical Aid 1,263,699 1,285,404 1,311,112$ Operating Revenues - - - Grant Revenue - - - Transfer In - - 3,289,996 Total Revenue 8,495,659$ 9,472,365$ 13,536,692$ Expenditures Personnel & Operating 6,997,423$ 7,814,634$ 10,246,696$ Stormwater Fund 399,796 414,328 620,996 Capital Fund 729,799 947,914 2,669,000 Total Expenditures 8,127,018$ 9,176,876$ 13,536,692$ Increase/(Decrease) in Fund Balance 368,641$ 295,489$ 0$ Est. Beginning Unassigned Fund Balance 4,462,688$ 4,831,329$ 5,126,818$ Increase/(Decrease) in Fund Balance 368,641$ 295,489$ 0$ Remove Res. Fund Balance (Inc.)/Dec.-$ -$ -$ Est. Ending Unassigned Fund Balance 4,831,329$ 5,126,818$ 5,126,818$ Estimated Fund Balance/Annual Budget 56.87%54.12%37.87% TOWN OF VINTON CONSOLIDATED SUMMARY 39 FY2021 Actual FY2022 Projected FY2023 Adopted Revenues General Property Taxes 784,516$ 1,065,327$ 969,707$ Other Local Taxes 4,010,202 4,562,809 4,557,369$ Permits and Fees 5,490 4,780 4,963$ Fines & Forfeitures 52,305 59,895 54,254$ Use of Money 21,792 23,092 26,824$ Use of Property 138,899 141,286 70,496$ Charges for Services 15,933 13,030 13,135$ Charges for War Memorial 32,354 73,561 92,059$ Miscellaneous Revenue 420,472 423,319 1,418,236$ Recovered Cost 98,269 148,186 183,063$ Non-Categorical Aid 421,891 421,891 423,144$ State Sales Tax 1,229,836 1,249,784 1,122,334$ Categorical Aid 1,263,699 1,285,404 1,311,112$ Operating Revenues 4,222,597 4,103,070 - Grant Revenue 2,007,891 384,800 4,208,017 Transfer In 2,358,202 964,328.00 3,289,996 Total Revenue 17,084,349$ 14,924,563$ 17,744,709$ Expenditures Personnel 5,023,502$ 5,693,953$ 5,752,611$ Operating 3,857,826 3,954,145 2,654,039 Capital 4,443,403 1,828,400 7,576,389 Debt 1,215,511 1,739,155 1,171,674 Transfers 2,358,202 964,328 589,996 Depreciations - - - Contingency - - - Total Expenditures 16,898,444$ 14,179,981$ 17,744,709$ Increase/(Decrease) in Fund Balance 185,905$ 744,582$ -$ TOWN OF VINTON MULTI-YEAR CONSOLIDATED SUMMARY ALL FUNDS 40 Actual Actual Projected Projected Projected Projected Projected FY2020 FY2021 FY2022 FY2023 FY2024 FY2025 FY2026 Revenues General Property Taxes 742,567 784,516 1,065,327 969,707 822,164 847,766 872,534 Other Local Taxes 3,681,584 4,010,202 4,562,809 4,557,369 4,685,361 4,767,637 4,941,800 Permits and Fees 4,592 5,490 4,780 4,962 4,624 4,296 4,276 Fines & Forfeitures 54,486 52,305 59,895 54,254 55,607 52,343 46,217 Use of Money 42,409 21,792 23,092 26,825 29,205 30,115 29,586 Use of Property 138,300 138,899 141,286 70,496 71,226 71,000 72,329 Charges for Services 9,581 15,933 13,030 13,135 13,143 13,149 13,104 Charges for War Memorial 84,745 32,354 73,561 92,059 107,063 100,816 95,270 Miscellaneous Revenue 434,832 420,472 423,319 1,418,236 2,871,518 2,371,003 1,808,751 Recovered Cost 34,671 98,269 148,186 183,063 184,794 186,542 188,307 Non-Categorical Aid 430,813 421,891 421,891 423,143 422,890 422,469 421,999 State Sales Tax 1,181,933 1,229,836 1,249,784 1,122,334 1,247,443 1,281,965 1,316,487 Categorical Aid 1,234,097 1,263,699 1,285,404 1,311,112 1,337,334 1,364,081 1,391,363 Transfer In - - - 2,500,000 Total Revenues 8,074,610 8,495,659 9,472,365 12,746,696 11,852,372 11,513,183 11,202,022 Expenditures Personnel & Operating 7,358,979 6,997,423 8,228,962 10,077,696 10,279,250 10,484,835 10,694,532 Capital Fund 202,741 729,799 947,914 2,669,000 2,020,000 1,865,000 1,800,000 Total Expenditures 7,561,720 7,727,222 9,176,876 12,746,696 12,299,250 12,349,835 12,494,532 Surplus/(Deficit)512,890 768,437 295,489 0 (446,878) (836,652) (1,292,510) Surplus/(deficit) as % of Operating Budget 6.78%9.94%3.22%0.00%-3.63%-6.77%-10.34% Est. Beg. Fund Balance 4,831,329 5,126,818 5,126,818 4,679,940 3,843,288 Est. End. Fund Balance*4,831,329 5,126,818 5,126,818 4,679,940 3,843,288 2,550,778 Fund Balance/Rev. Budget 56.87%54.12%40.22%39.49%33.38%22.77% Fund Balance as # of Months 6.82 6.49 4.83 4.74 4.01 2.73 Town of Vinton Five Year Forecast Model Assumptions: Revenue forecast assumptions are based on linear trend data that do not account for any increased economic development. TOWN OF VINTON FIVE YEAR FORECAST DATA GENERAL FUND & CAPITAL FUND LONG-RANGE FINANCIAL PLANNING *The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant 41 The projections for the Capital Fund include the use of one-time payments from the Western Virginia Water Authority for the purchase of the Town's utility system. These payments occur in FY24, FY25, and FY26, and are accounted for in Miscellaneous Revenue. They will be budgeted in expenditures as Transfers to the Capital Fund from the General Fund in those years. Beyond FY26, the Town plans to fund the Capital Fund through projected economic development growth and operations savings. 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 42 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance General Property Taxes 755,762 741,674 969,707 969,707 228,033 30.75% Other Local Taxes 4,010,066 3,651,613 4,557,369 4,557,369 905,756 24.80% Permits & Fees 5,490 4,646 4,963 4,963 317 6.82% Fines & Forfeitures 52,305 31,616 54,254 54,254 22,638 71.60% Use of Money 21,792 2,945 26,824 26,824 23,879 810.83% Use of Property 138,899 135,835 70,496 70,496 (65,339) -48.10% Charges for Services 15,933 5,676 13,135 13,135 7,459 131.41% Charges for War Memorial 32,354 101,446 92,059 92,059 (9,387) -9.25% Miscellaneous Revenue 741,472 458,281 1,418,236 1,418,236 959,955 209.47% Recovered Cost 98,270 52,231 183,063 183,063 130,832 250.49% Non-Categorical Aid 421,891 425,346 423,144 423,144 (2,202) -0.52% State Sales Tax 1,229,836 1,157,416 1,122,334 1,122,334 (35,082) -3.03% Categorical Aid 1,288,117 1,263,533 1,311,112 1,311,112 47,579 3.77% Use of Fund Balance 7,861 - - - - 0.00% Total Revenues 8,820,048 8,032,258 10,246,696 10,246,696 2,214,438 27.57% 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 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 43 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL CURRENT TAXES - REAL ESTATE 200.1101.001 322,072.70 326,191.32 333,824.64 328,608.00 353,890.00 383,890.00 383,890.00 CURRENT REAL ESTATE TAXES 322,072.70 326,191.32 333,824.64 328,608.00 353,890.00 383,890.00 383,890.00 DELINQUENT TAXES - R.ESTATE 200.1102.002 5,671.50 4,044.26 6,069.03 4,527.00 5,003.00 5,003.00 5,003.00 PUBLIC SERVICE CORP.200.1102.005 12,890.02 13,229.62 14,546.28 13,639.00 10,802.00 10,802.00 10,802.00 REAL ESTATE - PENALTIES 200.1102.006 3,535.05 3,626.74 4,150.62 3,738.00 4,105.00 4,105.00 4,105.00 REAL ESTATE - INTEREST 200.1102.007 747.42 742.10 1,492.57 837.00 1,177.00 1,177.00 1,177.00 DEL. RE TAX & PUB. SVC. CORP.22,843.99 21,642.72 26,258.50 22,741.00 21,087.00 21,087.00 21,087.00 CURRENT PERSONAL PROP. TAXES 200.1103.001 317,498.18 345,888.03 349,281.47 339,057.00 366,353.00 516,353.00 516,353.00 DELINQUENT TAXES-PERS. PROP.200.1103.002 18,224.89 25,493.84 22,373.58 26,693.00 24,124.00 24,124.00 24,124.00 PERSONAL PROP. - PENALTIES 200.1103.006 11,485.66 10,611.56 12,502.85 11,599.00 12,599.00 12,599.00 12,599.00 PERSONAL PROP. - INTEREST 200.1103.007 8,523.20 12,739.70 11,521.45 12,976.00 11,654.00 11,654.00 11,654.00 PERSONAL PROPERTY TAXES 355,731.93 394,733.13 395,679.35 390,325.00 414,730.00 564,730.00 564,730.00 COMMUNICATIONS SALES/USE TAX 200.1202.001 704,375.75 683,658.96 661,006.15 636,409.00 637,230.00 637,230.00 637,230.00 E-911 TELEPHONE TAX 200.1202.002 .00 .00 .00 .00 .00 .00 .00 MOBILE TELEPHONE TAX 200.1202.003 .00 .00 .00 .00 .00 .00 .00 COMMUNICATIONS SALES/USE TAX 704,375.75 683,658.96 661,006.15 636,409.00 637,230.00 637,230.00 637,230.00 CONTRACTING 200.1203.001 32,260.04 31,768.84 33,456.74 30,149.00 33,267.00 43,267.00 43,267.00 RETAIL SALES 200.1203.002 263,216.43 297,201.25 313,467.09 275,998.00 315,004.00 315,004.00 315,004.00 PROFESSIONAL 200.1203.003 123,465.68 138,380.44 119,228.37 137,242.00 125,730.00 132,730.00 132,730.00 REPAIRS, PERSONAL & BUS. SER 200.1203.004 152,694.49 156,971.11 194,873.07 156,578.00 215,141.00 215,141.00 215,141.00 WHOLESALE 200.1203.005 1,466.45 2,329.91 2,373.46 1,683.00 437.00 437.00 437.00 MISCELLANEOUS 200.1203.006 13,637.30 12,237.27 9,443.08 12,342.00 9,875.00 12,875.00 12,875.00 TAX ON PUBLIC UTILITIES 200.1203.007 34,368.60 33,227.84 32,884.52 33,079.00 31,966.00 31,966.00 31,966.00 BUSINESS LICENSE TAXES 621,108.99 672,116.66 705,726.33 647,071.00 731,420.00 751,420.00 751,420.00 FRANCHISE TAX - R. GAS CO.200.1204.001 4,541.23 4,832.86 4,983.76 4,869.00 5,317.00 5,317.00 5,317.00 RIGHTS-OF-WAY USE FEE 200.1204.005 22,254.91 21,373.20 18,442.10 22,715.00 16,803.00 16,803.00 16,803.00 FRANCHISE LICENSE TAXES 26,796.14 26,206.06 23,425.86 27,584.00 22,120.00 22,120.00 22,120.00 VEHICLE DECALS 200.1205.001 .00 .00 -40.00 .00 .00 .00 .00 VEHICLE LICENSE FEE 200.1205.002 167,873.10 184,717.19 164,233.06 179,576.00 172,729.00 172,729.00 172,729.00 MOTOR VEHICLE LICENSES 167,873.10 184,717.19 164,193.06 179,576.00 172,729.00 172,729.00 172,729.00 BANK STOCK TAXES 200.1206.001 230,859.00 182,081.00 226,925.00 207,466.00 232,294.00 232,294.00 232,294.00 BANK STOCK TAXES 230,859.00 182,081.00 226,925.00 207,466.00 232,294.00 232,294.00 232,294.00 PARI-MUTUEL TAX 200.1207.001 88,888.79 462,607.18 643,785.57 550,000.00 1,000,000.00 1,000,000.00 1,000,000.00 PARI-MUTUEL TAX 88,888.79 462,607.18 643,785.57 550,000.00 1,000,000.00 1,000,000.00 1,000,000.00 SKILL GAMES TAX 200.1208.001 .00 .00 17,568.00 .00 .00 .00 .00 SKILL GAMES TAX .00 .00 17,568.00 .00 .00 .00 .00 ADMISSIONS TAX 200.1209.001 2,323.75 2,586.73 2,425.06 1,127.00 2,248.00 2,248.00 2,248.00 ADMISSIONS TAX 2,323.75 2,586.73 2,425.06 1,127.00 2,248.00 2,248.00 2,248.00 TRANSIENT OCCUPANCY TAX 200.1210.001 2,939.86 2,465.75 1,205.05 3,214.00 1,912.00 1,912.00 1,912.00 TRANSIENT OCCUPANCY TAX 2,939.86 2,465.75 1,205.05 3,214.00 1,912.00 1,912.00 1,912.00 PREPARED FOOD TAX 200.1211.001 1,078,908.21 1,289,456.84 1,417,812.52 1,282,197.00 1,585,641.00 1,585,641.00 1,585,641.00 PREPARED FOOD TAX 1,078,908.21 1,289,456.84 1,417,812.52 1,282,197.00 1,585,641.00 1,585,641.00 1,585,641.00 CIGARETTE TAX 200.1212.001 153,103.50 175,687.26 145,993.37 116,969.00 151,775.00 151,775.00 151,775.00 CIGARETTE TAX 153,103.50 175,687.26 145,993.37 116,969.00 151,775.00 151,775.00 151,775.00 ANIMAL LICENSES 200.1301.001 2,245.50 .00 .00 .00 .00 .00 .00 ANIMAL LICENSES 2,245.50 .00 .00 .00 .00 .00 .00 44 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL SITE PLAN & SUBDIVISION FEE 200.1303.004 150.00 1,320.00 525.00 987.00 960.00 960.00 960.00 SIGN PERMITS 200.1303.005 1,287.00 1,215.00 1,040.00 1,252.00 904.00 904.00 904.00 ZONING PERMITS 200.1303.007 2,450.00 2,025.00 2,600.00 2,041.00 2,457.00 2,457.00 2,457.00 MISCELLANEOUS FEES 200.1303.009 275.00 31.50 1,325.00 366.00 642.00 642.00 642.00 PERMITS & OTHER LICENSES 4,162.00 4,591.50 5,490.00 4,646.00 4,963.00 4,963.00 4,963.00 COURT FINES & FORFEITURES 200.1401.001 59,387.05 52,450.91 50,775.22 30,000.00 53,314.00 53,314.00 53,314.00 PARKING FINES 200.1401.002 1,205.00 2,035.00 1,530.00 1,616.00 940.00 940.00 940.00 FALSE ALARM FINES 200.1401.003 .00 .00 .00 .00 .00 .00 .00 LITTERING CIVIL PENALTY 200.1401.004 60.00 .00 .00 .00 .00 .00 .00 FINES & FORFEITURES 60,652.05 54,485.91 52,305.22 31,616.00 54,254.00 54,254.00 54,254.00 INTEREST FROM INVESTMENTS 200.1501.001 48,820.06 41,090.99 20,608.93 .00 24,366.00 24,366.00 24,366.00 INTEREST FROM CDBG REV LOAN 200.1501.002 2,034.97 1,315.43 1,183.11 2,945.00 2,458.00 2,458.00 2,458.00 INTEREST INCOME FROM BONDS 200.1501.004 .00 3.06 .00 .00 .00 .00 .00 REVENUE FROM USE OF MONEY 50,855.03 42,409.48 21,792.04 2,945.00 26,824.00 26,824.00 26,824.00 RENTAL OF TOWN PROPERTY 200.1502.001 119,140.39 117,245.98 117,795.66 115,170.00 48,547.00 48,547.00 48,547.00 RENTAL OF EQUIPMENT 200.1502.002 .00 .00 .00 .00 .00 .00 .00 RENTAL OF SENIOR CENTER 200.1502.003 21,306.50 12,962.00 14,442.00 12,338.00 16,260.00 16,260.00 16,260.00 DOH BLDG UTILITY PAYMENT 200.1502.004 6,853.01 8,092.43 6,661.72 8,327.00 5,689.00 5,689.00 5,689.00 SALES OF MATERIAL & SUPPLIES 200.1502.006 1,103.34 .00 .00 .00 .00 .00 .00 SALE OF EQUIPMENT 200.1502.008 16,580.00 .00 .00 .00 .00 .00 .00 SALE/EASEMENT-REAL ESTATE 200.1502.009 .00 .00 .00 .00 .00 .00 .00 REVENUE FROM USE OF PROPERTY 164,983.24 138,300.41 138,899.38 135,835.00 70,496.00 70,496.00 70,496.00 SIDEWALKS, CURB & GUTTER 200.1607.002 2,613.00 .00 4,133.00 .00 .00 .00 .00 MAINT/HWYS/BRIDGES 2,613.00 .00 4,133.00 .00 .00 .00 .00 ADD'L REFUSE CART FEE 200.1608.001 1,950.00 9,385.00 11,430.00 5,459.00 13,030.00 13,030.00 13,030.00 WASTE DUMPING & DISPOSAL CHG 200.1608.002 355.00 195.00 270.00 217.00 105.00 105.00 105.00 SANIT & WASTE REMOVAL 2,305.00 9,580.00 11,700.00 5,676.00 13,135.00 13,135.00 13,135.00 SPECIAL PROGRAMS INCOME 200.1613.001 668.00 1.00 100.00 .00 .00 .00 .00 SWIMMING POOL ADMISSIONS 200.1613.002 .00 .00 .00 .00 .00 .00 .00 POOL MISCELLANEOUS 200.1613.003 .00 .00 .00 .00 .00 .00 .00 SWIMMING POOL CONCESSIONS 200.1613.005 .00 .00 .00 .00 .00 .00 .00 MEMORIAL HALL INCOME 200.1613.006 .00 .00 .00 .00 .00 .00 .00 SWIMMING POOL- SWIM CLASS 200.1613.007 .00 .00 .00 .00 .00 .00 .00 SENIOR PROGRAM INCOME 200.1613.008 .00 .00 .00 .00 .00 .00 .00 OTHER SR. CITIZEN RE-IMB.200.1613.009 66.00 .00 .00 .00 .00 .00 .00 FEE FOR TRANSPORT 200.1613.010 225,793.47 .00 .00 .00 .00 .00 .00 WM - REV FROM OTHER DEPT 200.1613.011 .00 .00 .00 .00 .00 .00 .00 WM ITEM RESALE 200.1613.016 .00 .00 .00 .00 .00 .00 .00 CHARGES FOR SERVICES 226,527.47 1.00 100.00 .00 .00 .00 .00 WM HALL INCOME 200.1614.001 111,398.00 84,745.00 31,024.00 91,446.00 92,059.00 92,059.00 92,059.00 WM TAXABLE SALES 200.1614.002 .00 .00 .00 .00 .00 .00 .00 WM CONTRACTED RESALE ITEMS 200.1614.003 .00 .00 .00 .00 .00 .00 .00 WM - REV FROM OTHER DEPTS 200.1614.004 10,700.00 .00 1,330.00 10,000.00 .00 .00 .00 WM - RECOVERED CONTRACT PMTS 200.1614.005 .00 .00 .00 .00 .00 .00 .00 CHARGES FOR SERVICES - WM 122,098.00 84,745.00 32,354.00 101,446.00 92,059.00 92,059.00 92,059.00 MISCELLANEOUS INCOME 200.1899.001 14,558.65 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 .00 FIRE HYDRANTS - RKE CNTY 200.1899.004 6,500.04 .00 .00 .00 .00 .00 .00 MISC. INCOME FROM OTHER GOVT 200.1899.005 .00 .00 .00 .00 .00 .00 .00 R. CNTY. REFUSE COLLECTION 200.1899.006 110,000.00 110,000.00 110,000.00 110,000.00 250,000.00 250,000.00 250,000.00 VFAC CONTRIBUTION-EMS REHAB 200.1899.007 .00 .00 .00 .00 .00 .00 .00 RE-APPROPRIATED FUND BALANCE 200.1899.008 .00 .00 .00 .00 .00 .00 .00 ROANOKE COUNTY: GAIN SHARING 200.1899.009 600,983.00 134,485.68 .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 5,000.00 WAR MEMORIAL DONATIONS 200.1899.015 500.00 .00 .00 .00 .00 .00 .00 POLICE DEPT DONATIONS 200.1899.016 1,000.00 2,610.00 4,314.00 .00 .00 .00 .00 GIFTS AND DONATIONS 200.1899.018 107.00 200.00 .00 .00 .00 .00 .00 VIN BUS CENTER REV SHAR ROCO 200.1899.021 .00 .00 122,158.77 120,000.00 130,290.00 130,290.00 130,290.00 BOND PROCEEDS 200.1899.024 157,053.42 .00 321,000.00 .00 .00 .00 .00 ROCO-CONTR VIN BUSINESS CTR 200.1899.025 .00 .00 .00 .00 .00 .00 .00 ROCO-CONTR VETERAN MONUMENT 200.1899.026 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 DONATIONS FOR VETERANS MONUM 200.1899.027 .00 500.00 500.00 .00 .00 .00 .00 ROCO-CONTR DEBT PMT FIRE 200.1899.028 .00 163,694.90 163,990.44 162,923.00 161,144.00 161,144.00 161,144.00 45 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL ROCO ECON DEV REIMBURSEMENT 200.1899.029 .00 .00 .00 40,000.00 70,000.00 70,000.00 70,000.00 DUPLICATE REAL ESTATE FEES 200.1899.030 185.00 235.00 220.00 183.00 146.00 146.00 146.00 CDBG GRANT LOAN APP FEE 200.1899.032 .00 .00 .00 .00 .00 .00 .00 WVWA DEBT REIMBURSEMENT 200.1899.033 .00 .00 .00 .00 799,156.00 799,156.00 799,156.00 MISCELLANEOUS INCOME 898,387.11 434,831.78 741,472.20 458,281.00 1,418,236.00 1,418,236.00 1,418,236.00 RECOVERIES AND REBATES 200.1901.001 50,341.22 16,562.59 77,133.42 42,231.00 110,000.00 173,063.00 173,063.00 RECOVERED POLICE CONTRACTUAL 200.1901.004 15,478.00 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 .00 RECOVERED COSTS 65,819.22 34,670.59 98,269.42 52,231.00 120,000.00 183,063.00 183,063.00 A.B.C. PROFITS 200.2201.001 .00 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES CARRIERS TAX 200.2201.003 8,658.90 17,141.15 8,149.09 11,675.00 9,472.00 9,472.00 9,472.00 POLICE ASSISTANCE (HB 599)200.2201.009 202,672.00 210,576.00 210,576.00 210,576.00 210,576.00 210,576.00 210,576.00 PERSONAL PROP TAX FROM STATE 200.2201.010 203,095.72 203,095.72 203,095.72 203,095.00 203,096.00 203,096.00 203,096.00 MISC. NON-CATEGORICAL AID 200.2201.020 .00 .00 70.00 .00 .00 .00 .00 NON-CATEGORICAL AID 414,426.62 430,812.87 421,890.81 425,346.00 423,144.00 423,144.00 423,144.00 STATE SALES TAXES 200.2402.001 1,468,511.06 1,181,933.05 1,229,835.97 1,157,416.00 1,122,334.00 1,122,334.00 1,122,334.00 STATE SALES TAXES 1,468,511.06 1,181,933.05 1,229,835.97 1,157,416.00 1,122,334.00 1,122,334.00 1,122,334.00 HIGHWAY MAINTENANCE 200.2404.006 1,234,090.72 1,234,097.48 1,263,699.28 1,263,533.00 1,311,112.00 1,311,112.00 1,311,112.00 DEPT OF FIRE PROGRAMS 200.2404.010 28,030.00 .00 .00 .00 .00 .00 .00 MISC. CATEGORICAL AID 200.2404.020 1,704.33 1,427.68 2,058.83 .00 .00 .00 .00 ATF - RECOVERIES 200.2404.021 900.04 346,037.20 .00 .00 .00 .00 .00 DCJS RECOVERIES 200.2404.023 5,103.00 20,738.24 22,359.02 .00 .00 .00 .00 VDOT REV SHARING GLADECRK 200.2404.057 5,457.95 .00 .00 .00 .00 .00 .00 RSTP WALNUT AVE IMP 200.2404.783 3,669.76 .00 .00 .00 .00 .00 .00 OTHER CATEGORICAL AID 1,278,955.80 1,602,300.60 1,288,117.13 1,263,533.00 1,311,112.00 1,311,112.00 1,311,112.00 TRANSFERS FROM 200.4105.001 .00 .00 7,860.40 .00 .00 .00 .00 TRANSFERS FROM .00 .00 7,860.40 .00 .00 .00 .00 46 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance General Administration 629,615 717,651 1,587,851 1,572,009 870,200 121.26% Public Safety 2,142,647 2,978,965 2,911,491 2,905,109 (67,474) -2.27% Public Works 1,798,166 1,961,634 2,611,432 2,617,995 649,798 33.13% Special Programs 513,838 527,717 591,313 608,813 63,596 12.05% Community Development 389,939 536,188 623,419 621,580 87,231 16.27% Debt Retirement 773,031 444,131 1,171,674 1,171,674 727,543 163.81% Performance Agreements 53,938 104,008 154,720 154,720 50,712 48.76% Retiree Insurance 4,800 4,800 4,800 4,800 - 100.00% Travel & PTO Payout 281,732 - - - - 100.00% Contingency - - - - - 0.00% Transfers 2,108,463 757,164 589,996 589,996 (167,168) -22.08% Total 8,696,169 8,032,258 10,246,696 10,246,696 2,214,438 27.57% 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 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 47 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Town Council 121,797 114,788 150,014 150,014 35,226 30.69% Town Manager 123,360 149,495 539,518 539,518 390,023 260.89% Human Resources 74,410 67,436 170,114 175,114 102,678 152.26% Legal Services 51,224 53,517 58,517 58,517 5,000 9.34% Treasurer/Finance Department 258,824 332,415 669,688 648,846 337,273 101.46% Total Administration 629,615 717,651 1,587,851 1,572,009 870,200 121.26% Police Department 1,655,475 2,440,931 2,756,226 2,749,844 315,295 12.92% Communication Services 447,618 450,440 150,000 150,000 (300,440) -66.70% Fire & EMS 2,160 2,268 2,385 2,385 117 5.16% Animal & Pest Control 37,394 85,326 2,880 2,880 (82,446) -96.62% Total Public Safety 2,142,647 2,978,965 2,911,491 2,905,109 (67,474) -2.27% Public Works Administration 119,627 164,639 461,395 463,395 296,756 180.25% Mnt-Hwy St & Bridges 795,547 920,617 1,164,274 1,170,573 243,657 26.47% Snow & Ice Removal 23,160 32,454 23,983 23,983 (8,471) -26.10% Traffic Signs & Street Lights 87,379 112,770 89,875 89,875 (22,895) -20.30% Refuse Collection 509,217 463,331 558,940 555,940 95,609 20.64% Recycling 81,558 75,029 74,898 74,898 (131) -0.17% Building & Grounds 166,339 167,774 213,547 214,811 45,773 27.28% Health Department 15,339 25,020 24,520 24,520 (500) -2.00% Total Public Works 1,798,166 1,961,634 2,611,432 2,617,995 649,798 33.13% Special Programs 179,037 155,848 225,225 225,225 69,377 44.52% War Memorial Interdepartment 1,330 10,000 - - (10,000) -100.00% War Memorial 225,659 246,804 313,188 330,688 66,384 26.90% Vinton Veteran's Monument 1,011 5,000 5,000 5,000 - 0.00% Swimming Pool/Parks 3,074 2,954 2,965 2,965 11 0.37% Senior Program 85,558 93,525 30,708 30,708 (62,817) -67.17% Town Museum 18,169 13,586 14,227 14,227 641 4.72% Total Special Programs 513,838 527,717 591,313 608,813 63,596 12.05% Planning & Zoning 274,251 393,423 460,403 460,403 66,980 17.02% Economic Development 88,743 20,000 35,666 33,827 15,666 78.33% Public Transportation 24,357 120,000 120,000 120,000 - 0.00% Vinton Business Center 2,588 2,765 7,350 7,350 4,585 165.82% Total Community Dev 389,939 536,188 623,419 621,580 87,231 16.27% Debt Retirement 773,031 444,131 1,171,674 1,171,674 727,543 163.81% Performance Agreements 53,938 104,008 154,720 154,720 50,712 48.76% Retiree Insurance 4,800 4,800 4,800 4,800 - 100.00% Travel/PTO Payout 281,732 - - - - 100.00% Transfer to Other Funds 2,108,463 757,164 589,996 589,996 (167,168) -22.08% Total Other Expenses 3,221,964 1,310,103 1,921,190 1,921,190 611,087 46.64% Total 8,696,169 8,032,258 10,246,696 10,246,696 2,214,438 27.57% General Fund Summary of Expenditures 48 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 31,493 31,526 48,507 48,507 16,981 53.86% Operating 67,193 80,262 99,507 99,507 19,245 23.98% Capital 23,111 3,000 2,000 2,000 (1,000) -33.33% Total 121,797 114,788 150,014 150,014 35,226 30.69% 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 49 Contribution Listing Adopted Budget Fiscal Year 2022-2023 Council Budget Organization Adopted Account FY 22-23 Community Contributions 200.1100.571 200.1100.571 200.1100.571 200.1100.571 200.1100.571 200.1100.571 200.1100.571 200.1100.571 Total 24,650.00 Council Budget Organization Adopted Account FY 22-23 Joint Local Government Services 200.1100.600 200.1100.600 200.1100.600 200.1100.600 200.1100.600 200.1100.600 200.1100.600 200.1100.600 Total 51,406.96 Grand Total of Organizational Funding 76,056.96 50 At the discretion of Council, Town Staff contact the organizations who have submitted requests regarding their interest in presenting at a Council meeting. Organizations listed under "Community Contributions" receive money at the discretion of Council. The Mayor, members of Council, and Town Staff communicate regularly with representatives of these organization throughout the year regarding performance and continued funding. Organizations listed under "Joint Local Government Services" receive funding through a contractual agreement or Memorandum of Understanding with the Town. ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.1100.101 29,015.38 29,126.00 29,049.53 29,256.00 45,025.00 45,025.00 45,025.00 SALARIES & WAGES - OVERTIM 200.1100.102 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.1100.105 .00 2.18 .00 .00 .00 .00 .00 SS/MEDICARE 200.1100.201 2,219.95 2,227.51 2,223.57 2,238.00 3,445.00 3,445.00 3,445.00 INSURANCE - VRS 200.1100.203 .00 .00 .00 .00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.1100.209 .00 .00 201.73 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1100.211 .00 .00 18.50 32.00 37.00 37.00 37.00 CONTRACTUAL SERVICES 200.1100.302 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.1100.304 .00 443.19 595.98 500.00 500.00 500.00 500.00 ADVERTISING 200.1100.307 4,508.29 3,375.00 4,268.27 2,000.00 2,500.00 2,500.00 2,500.00 CODIFICATION/ORDINANCES 200.1100.311 437.50 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 .00 POSTAGE 200.1100.522 229.19 158.13 65.85 400.00 400.00 400.00 400.00 LIABILITY INSURANCE 200.1100.538 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.1100.541 182.68 619.51 206.38 250.00 250.00 250.00 250.00 TRAVEL (MILEAGE/FARE)200.1100.560 502.96 1,852.77 .00 .00 2,000.00 2,000.00 2,000.00 COMMUNITY CONTRIBUTIONS 200.1100.571 23,150.00 18,650.00 5,850.00 12,650.00 12,650.00 24,650.00 24,650.00 WAR MEMORIAL EVENTS 200.1100.574 .00 .00 .00 1,000.00 1,000.00 1,000.00 1,000.00 DUES & SUBSCRIPTIONS 200.1100.581 6,459.00 6,394.00 6,411.00 6,500.00 6,800.00 6,800.00 6,800.00 MISCELLANEOUS 200.1100.585 1,887.95 -4,176.60 357.88 500.00 500.00 500.00 500.00 MEETING EXPENSES 200.1100.589 879.17 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 .00 SPECIAL AWARDS 200.1100.592 .00 .00 .00 .00 .00 .00 .00 COMMITTEES APPRECIATION DI 200.1100.593 476.12 .00 .00 500.00 .00 .00 .00 JOINT LOCAL GOVT. SERVICES 200.1100.600 49,303.77 51,034.08 50,292.63 51,462.00 51,089.76 51,406.96 51,406.96 BOARD OF ELECTIONS 200.1100.605 .00 .00 3,540.72 .00 5,000.00 5,000.00 5,000.00 PURCHASE OF LAND 200.1100.708 8.34 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.1100.709 962.60 .00 1,251.00 3,000.00 2,000.00 2,000.00 2,000.00 SPECIAL PROJECTS 200.1100.722 .00 .00 21,860.37 .00 .00 .00 .00 TOWN COUNCIL 120,222.90 117,655.02 128,624.98 114,788.00 137,696.76 150,013.96 150,013.96 51 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 112,851 136,867 509,826 509,826 372,959 272.50% Operating 9,283 12,628 29,692 29,692 17,064 135.13% Capital 1,226 - - - - - Total 123,360 149,495 539,518 539,518 390,023 260.89% 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 3.00 5.00 *Note: The Capital Projects Manager is reimbursed by ARPA funds from the Grant Fund General Fund Expenditure Budget Town Manager's Office Account Code: 200.1200 Town Manager's Office Personnel Operating Capital 52 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.1200.101 77,072.35 78,203.17 78,484.91 103,570.00 388,527.00 388,527.00 388,527.00 SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.1200.105 .00 .00 1,319.64 .00 .00 .00 .00 SS/MEDICARE 200.1200.201 5,987.23 6,081.39 6,297.14 7,923.00 29,883.00 29,883.00 29,883.00 RETIREMENT CONTRIBUTION- V 200.1200.202 8,615.06 9,090.48 9,411.29 12,538.00 40,802.00 40,802.00 40,802.00 INSURANCE - VRS 200.1200.203 730.14 1,017.84 1,012.17 1,348.00 5,016.00 5,016.00 5,016.00 NATIONWIDE 200.1200.204 120.36 120.71 1,034.54 2,224.00 5,680.00 5,680.00 5,680.00 MEDICAL INSURANCE 200.1200.205 7,512.00 7,512.00 7,546.80 9,153.00 39,504.00 39,504.00 39,504.00 CAR ALLOWANCE 200.1200.206 6,250.00 6,035.71 7,504.47 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1200.211 87.36 479.07 240.44 111.00 414.00 414.00 414.00 LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.1200.302 198.00 119.88 278.68 500.00 500.00 500.00 500.00 MAINTENANCE & REPAIRS EQUI 200.1200.304 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE SERVICE CONTRA 200.1200.305 534.46 587.00 981.30 700.00 700.00 700.00 700.00 PRINTING & BINDING 200.1200.306 445.10 181.42 260.67 450.00 450.00 450.00 450.00 TELEPHONE 200.1200.521 1,199.22 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 .00 SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.1200.541 1,716.70 966.93 1,512.41 1,500.00 1,500.00 1,500.00 1,500.00 GAS, OIL,GREASE & ANTIFREE 200.1200.548 .00 .00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.1200.560 1,407.97 871.13 .00 1,000.00 10,500.00 10,500.00 10,500.00 DUES & SUBSCRIPTIONS 200.1200.581 1,590.60 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 .00 MEETING EXPENSES 200.1200.589 144.99 228.96 117.83 550.00 550.00 550.00 550.00 FURNITURE & FIXTURES 200.1200.702 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.1200.709 437.50 79.99 1,225.68 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.1200.801 2,733.74 2,424.51 2,844.32 3,028.00 3,028.00 8,892.00 8,892.00 TOWN MANAGER'S OFFICE 116,782.78 116,444.02 123,359.61 149,495.00 533,654.00 539,518.00 539,518.00 53 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 37,105 43,986 126,429 126,429 82,443 187.43% Operating 35,221 23,300 41,535 46,535 23,235 99.72% Capital 2,084 150 2,150 2,150 2,000 1333.33% Total 74,410 67,436 170,114 175,114 107,678 159.67% 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 54 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.1200.101 77,072.35 78,203.17 78,484.91 103,570.00 388,527.00 388,527.00 388,527.00 SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.1200.105 .00 .00 1,319.64 .00 .00 .00 .00 SS/MEDICARE 200.1200.201 5,987.23 6,081.39 6,297.14 7,923.00 29,883.00 29,883.00 29,883.00 RETIREMENT CONTRIBUTION- V 200.1200.202 8,615.06 9,090.48 9,411.29 12,538.00 40,802.00 40,802.00 40,802.00 INSURANCE - VRS 200.1200.203 730.14 1,017.84 1,012.17 1,348.00 5,016.00 5,016.00 5,016.00 NATIONWIDE 200.1200.204 120.36 120.71 1,034.54 2,224.00 5,680.00 5,680.00 5,680.00 MEDICAL INSURANCE 200.1200.205 7,512.00 7,512.00 7,546.80 9,153.00 39,504.00 39,504.00 39,504.00 CAR ALLOWANCE 200.1200.206 6,250.00 6,035.71 7,504.47 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1200.211 87.36 479.07 240.44 111.00 414.00 414.00 414.00 LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.1200.302 198.00 119.88 278.68 500.00 500.00 500.00 500.00 MAINTENANCE & REPAIRS EQUI 200.1200.304 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE SERVICE CONTRA 200.1200.305 534.46 587.00 981.30 700.00 700.00 700.00 700.00 PRINTING & BINDING 200.1200.306 445.10 181.42 260.67 450.00 450.00 450.00 450.00 TELEPHONE 200.1200.521 1,199.22 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 .00 SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.1200.541 1,716.70 966.93 1,512.41 1,500.00 1,500.00 1,500.00 1,500.00 GAS, OIL,GREASE & ANTIFREE 200.1200.548 .00 .00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.1200.560 1,407.97 871.13 .00 1,000.00 10,500.00 10,500.00 10,500.00 DUES & SUBSCRIPTIONS 200.1200.581 1,590.60 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 .00 MEETING EXPENSES 200.1200.589 144.99 228.96 117.83 550.00 550.00 550.00 550.00 FURNITURE & FIXTURES 200.1200.702 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.1200.709 437.50 79.99 1,225.68 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.1200.801 2,733.74 2,424.51 2,844.32 3,028.00 3,028.00 8,892.00 8,892.00 TOWN MANAGER'S OFFICE 116,782.78 116,444.02 123,359.61 149,495.00 533,654.00 539,518.00 539,518.00 55 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 51,224 53,517 58,517 58,517 5,000 9.34% Capital - - - - - 0.00% Total 51,224 53,517 58,517 58,517 5,000 9.34% General Fund Expenditure Budget Legal Services Personnel Operating Capital 56 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL CONTRACTUAL SERVICES 200.1207.302 56,307.49 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 11,250.00 11,586.00 12,558.00 13,517.00 13,517.00 13,517.00 13,517.00 LEGAL SERVICES 67,557.49 51,465.83 51,224.01 53,517.00 58,517.00 58,517.00 58,517.00 57 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 153,022 229,017 516,243 495,401 266,384 116.32% Operating 96,784 102,898 148,445 148,445 45,547 44.26% Capital 9,018 500 5,000 5,000 4,500 900.00% Total 258,824 332,415 669,688 648,846 316,431 95.19% Authorized Positions Accounting Technician 2.00 2.00 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 Treasurer/Fin. Director 1.00 1.00 1.00 Total Positions 5.00 6.00 5.00 General Fund Expenditure Budget Treasurer's Office/Finance Department Personnel Operating Capital 58 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.1214.101 98,864.92 99,750.16 104,660.68 154,000.00 345,394.00 345,394.00 326,394.00 SALARIES & WAGES - OVERTIM 200.1214.102 .00 .00 13.45 250.00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.1214.103 4,361.53 4,435.11 6,449.80 10,972.00 44,763.00 44,763.00 44,763.00 SEPARATION PAY 200.1214.105 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.1214.201 7,674.03 7,806.26 8,372.02 12,640.00 29,848.00 29,848.00 28,394.00 RETIREMENT CONTRIBUTION- V 200.1214.202 10,975.69 11,460.58 12,706.30 19,170.00 36,558.00 36,558.00 34,487.00 INSURANCE - VRS 200.1214.203 1,225.96 1,296.54 1,367.21 2,062.00 4,495.00 4,495.00 4,240.00 NATIONWIDE 200.1214.204 234.72 235.26 234.26 324.00 600.00 600.00 600.00 MEDICAL INSURANCE 200.1214.205 17,613.00 18,319.00 18,763.86 28,496.00 52,080.00 52,080.00 54,192.00 DISABILITY INS - HYBRID EM 200.1214.207 658.19 342.10 384.48 922.00 2,192.00 2,192.00 2,034.00 UNEMPLOYMENT INSURANCE 200.1214.209 168.59 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1214.211 87.40 90.35 70.28 181.00 313.00 313.00 297.00 CONTRACTUAL SERVICES 200.1214.302 2,600.30 1,144.02 3,700.00 4,500.00 5,500.00 5,500.00 5,500.00 INDEPENDENT AUDITORS 200.1214.303 22,225.00 23,775.00 29,073.00 30,000.00 52,489.00 52,489.00 52,489.00 MAINTENANCE & REPAIRS EQUI 200.1214.304 69.98 18.00 .00 100.00 900.00 900.00 900.00 MAINTENANCE SERVICE CONTRA 200.1214.305 26,630.46 24,937.80 26,422.00 33,200.00 104,205.00 54,205.00 54,205.00 PRINTING & BINDING 200.1214.306 2,502.15 3,026.78 2,233.39 3,000.00 3,000.00 3,000.00 3,000.00 TELEPHONE 200.1214.521 2,106.77 2,487.05 2,775.11 3,249.00 1,900.00 1,900.00 1,900.00 POSTAGE 200.1214.522 11,810.41 12,622.59 14,350.42 13,000.00 12,000.00 12,000.00 12,000.00 OFFICE SUPPLIES 200.1214.541 2,139.29 2,235.91 2,719.10 2,500.00 3,000.00 3,000.00 3,000.00 MERCHANDISE FOR RESALE 200.1214.552 4,536.40 4,396.20 4,299.40 5,000.00 3,500.00 3,500.00 3,500.00 TRAVEL & TRAINING 200.1214.560 2,004.88 1,006.30 731.00 1,000.00 3,000.00 1,500.00 1,500.00 DUES & SUBSCRIPTIONS 200.1214.581 1,289.48 1,401.50 1,470.87 1,327.00 1,500.00 1,500.00 1,500.00 MISCELLANEOUS 200.1214.585 647.30 2,331.89 3,682.14 700.00 500.00 500.00 500.00 STATE SALES TAX 200.1214.587 280.00 .00 .00 .00 .00 .00 .00 OFFICE EQUIPMENT 200.1214.707 1,351.34 .00 5,221.00 .00 5,000.00 3,500.00 3,500.00 OTHER EQUIPMENT 200.1214.716 1,392.33 597.38 3,797.29 500.00 1,500.00 1,500.00 1,500.00 LEASE/RENT OF EQUIPMENT 200.1214.801 2,156.27 1,917.51 2,315.82 2,452.00 2,451.00 2,451.00 2,451.00 BANK SERVICE CHARGES 200.1214.903 .00 1,284.08 2,804.33 2,370.00 5,000.00 5,000.00 5,000.00 CREDIT CARD FEES 200.1214.904 1,537.39 808.44 207.20 500.00 1,000.00 1,000.00 1,000.00 TREASURER/FINANCE DEPARTMENT 227,143.78 227,725.81 258,824.41 332,415.00 722,688.00 669,688.00 648,846.00 59 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 46,637 86,580 338,391 338,391 251,811 290.84% Operating 70,056 75,059 118,504 120,504 45,445 60.55% Capital 2,934 3,000 4,500 4,500 1,500 50.00% Total 119,627 164,639 461,395 463,395 298,756 181.46% Authorized Positions Mechanic 1.00 Chief Mechanic 1.00 Administrative Assistant 1.00 1.00 - Administrative Manager 1.00 1.00 1.00 Assistant PW Director 1.00 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 60 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.1221.101 31,227.64 32,743.14 29,306.49 59,815.00 236,604.00 236,604.00 236,604.00 SALARIES & WAGES - OVERTIM 200.1221.102 102.89 71.92 8.79 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.1221.103 .00 .00 254.58 .00 .00 .00 .00 SEPARATION PAY 200.1221.105 .00 510.55 3,236.44 .00 .00 .00 .00 SS/MEDICARE 200.1221.201 2,125.26 2,260.71 2,318.86 4,576.00 20,017.00 20,017.00 20,017.00 RETIREMENT CONTRIBUTION- V 200.1221.202 3,484.35 3,626.02 3,575.33 7,746.00 25,766.00 25,766.00 25,766.00 INSURANCE - VRS 200.1221.203 388.92 493.59 385.10 801.00 3,168.00 3,168.00 3,168.00 NATIONWIDE 200.1221.204 74.63 63.56 43.39 126.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.1221.205 6,753.66 8,230.35 7,239.05 13,282.00 48,960.00 48,960.00 48,960.00 DISABILITY INS - HYBRID EM 200.1221.207 .00 23.52 36.97 113.00 738.00 738.00 738.00 UNEMPLOYMENT INSURANCE 200.1221.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.1221.211 270.25 295.30 232.04 421.00 2,658.00 2,658.00 2,658.00 CONTRACTUAL SERVICES 200.1221.302 5,001.40 3,897.35 5,422.40 9,550.00 25,000.00 25,000.00 25,000.00 MAINTENANCE & REPAIRS EQUI 200.1221.304 711.04 1,696.27 1,107.34 800.00 8,000.00 8,000.00 8,000.00 MAINTENANCE SERVICE CONTRA 200.1221.305 1,500.00 1,500.00 1,541.10 1,500.00 1,500.00 1,500.00 1,500.00 UNIFORMS/WEARING APPAREL 200.1221.310 991.13 922.32 733.48 1,265.00 1,500.00 1,500.00 1,500.00 MAINTENANCE & REPAIR BLDG.200.1221.350 4,910.76 8,782.01 8,987.93 8,000.00 10,000.00 10,000.00 10,000.00 SPECIAL TRAINING 200.1221.356 394.20 667.00 303.00 750.00 1,000.00 1,000.00 1,000.00 PROFESSIONAL & TECHNICAL P 200.1221.357 85.27 -286.18 108.52 250.00 500.00 500.00 500.00 ELECTRICAL SERVICES 200.1221.510 10,149.92 9,544.14 9,374.39 10,000.00 10,000.00 10,000.00 10,000.00 HEATING SERVICES 200.1221.512 5,830.86 3,921.51 5,042.34 5,000.00 500.00 500.00 500.00 WATER AND SEWER SERVICE 200.1221.513 661.27 616.99 749.69 650.00 650.00 650.00 650.00 TELEPHONE 200.1221.521 6,434.20 6,016.82 7,751.85 5,500.00 5,500.00 5,500.00 5,500.00 POSTAGE 200.1221.522 312.96 219.69 218.30 300.00 300.00 300.00 300.00 PROPERTY INSURANCE 200.1221.532 412.00 395.00 372.00 413.00 413.00 413.00 413.00 MOTOR VECHICLE INSURANCE 200.1221.535 288.00 352.00 336.00 285.00 336.00 336.00 336.00 LIABILITY INSURANCE 200.1221.538 796.00 833.00 816.00 796.00 816.00 816.00 816.00 OFFICE SUPPLIES 200.1221.541 1,156.91 1,029.50 1,708.33 1,200.00 1,800.00 1,800.00 1,800.00 GAS, OIL,GREASE & ANTIFREE 200.1221.548 758.42 762.66 1,593.84 600.00 1,200.00 1,200.00 1,200.00 OIL, ANTIFREEZE, AND FLUID 200.1221.549 415.66 118.91 81.72 200.00 800.00 800.00 800.00 MATERIALS & SUPPLIES 200.1221.553 10,133.64 6,838.23 7,550.98 10,000.00 15,000.00 15,000.00 15,000.00 SMALL TOOLS 200.1221.554 2,213.93 604.70 1,641.22 2,000.00 2,500.00 2,500.00 2,500.00 JANITORIAL/INVENTORY SUPPL 200.1221.555 790.07 1,109.62 866.12 1,000.00 2,000.00 2,000.00 2,000.00 C D L PROGRAM 200.1221.580 .00 .00 .00 300.00 600.00 600.00 600.00 MISCELLANEOUS EXPENSE 200.1221.585 .00 .00 .00 300.00 300.00 300.00 300.00 MEETING EXPENSES 200.1221.589 93.92 113.34 .00 100.00 500.00 500.00 500.00 EMPLOYEE APPRECIATION 200.1221.591 195.73 210.79 218.54 300.00 1,500.00 1,500.00 1,500.00 REPLACEMENT OF EQUIPMENT 200.1221.709 .00 .00 952.98 1,000.00 3,000.00 1,500.00 1,500.00 OTHER EQUIPMENT 200.1221.716 1,071.97 .00 1,980.73 2,000.00 5,000.00 3,000.00 3,000.00 HVAC - PUBLIC WORKS GARAGE 200.1221.725 .00 .00 .00 .00 .00 .00 .00 LEASE/RENTAL OF EQUIPMENT 200.1221.801 1,132.87 6,114.08 9,530.46 10,000.00 24,000.00 18,289.00 18,289.00 LEASE OF STORAGE FACILITY 200.1221.803 3,999.96 3,999.96 3,999.96 4,000.00 8,000.00 8,000.00 10,000.00 PUBLIC WORKS ADMINISTRATION 104,869.69 108,298.37 119,626.26 164,939.00 470,606.00 461,395.00 463,395.00 61 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 1,182,394 2,021,230 2,273,002 2,268,620 247,390 12.24% Operating 447,146 414,701 456,452 454,452 39,751 9.59% Capital 25,935 5,000 26,772 26,772 21,772 435.44% Total 1,655,475 2,440,931 2,756,226 2,749,844 308,913 12.66% Authorized Positions Records Manager 1.00 1.00 1.00 Administrative Manager 1.00 1.00 1.00 Police Officer 10.00 10.00 9.00 Community Service Officer 1.00 1.00 1.00 Corporal 4.00 4.00 5.00 Detective 2.00 2.00 - Sergeant 5.00 5.00 5.00 Lieutenant 1.00 1.00 2.00 Deputy Chief 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 Total Positions 27.00 27.00 26.00 ARPA Funded Position - 1.00 1.00 Revised Total Positions 27.00 28.00 27.00 General Fund Expenditure Budget Police Department Account Code: 200.3101 Police Department Personnel Operating Capital 62 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.3101.101 1,178,806.06 1,183,148.80 776,379.88 1,339,372.00 1,536,632.00 1,536,632.00 1,533,354.00 SALARIES & WAGES - OVERTIM 200.3101.102 70,473.78 67,055.15 35,138.93 63,300.00 56,527.00 56,527.00 56,277.00 SALARIES & WAGES - PART-TI 200.3101.103 1,074.88 549.11 440.08 3,849.00 3,604.00 3,604.00 3,604.00 WAGES - CONTRACT SERVICES 200.3101.104 9,129.13 11,163.34 14,543.16 10,000.00 10,000.00 10,000.00 10,000.00 SEPARATION PAY 200.3101.105 3,125.90 5,154.88 7,005.59 .00 .00 .00 .00 DMV OVERTIME GRANT EXP 200.3101.106 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3101.201 92,500.29 92,840.66 57,001.31 108,364.00 122,918.00 122,918.00 122,648.00 RETIREMENT CONTRIBUTION- V 200.3101.202 121,007.40 127,742.56 92,569.64 166,462.00 167,174.00 167,174.00 166,817.00 INSURANCE - VRS 200.3101.203 13,456.11 14,318.66 9,349.40 17,902.00 20,552.00 20,552.00 20,508.00 NATIONWIDE 200.3101.204 2,279.92 2,563.40 1,528.60 3,048.00 3,120.00 3,120.00 3,120.00 MEDICAL INSURANCE 200.3101.205 223,706.41 222,319.02 165,066.66 262,144.00 289,656.00 289,656.00 289,656.00 DISABILITY INS - HYBRID EM 200.3101.207 453.61 357.83 234.27 503.00 366.00 366.00 377.00 UNEMPLOYMENT INSURANCE 200.3101.209 21.67 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3101.211 27,233.82 31,972.94 23,136.73 46,286.00 62,453.00 62,453.00 62,259.00 CONTRACTUAL SERVICES 200.3101.302 2,000.00 .00 420.00 .00 5,318.00 5,318.00 5,318.00 MAINTENANCE & REPAIRS EQUI 200.3101.304 34,671.74 37,147.66 76,357.15 35,000.00 35,000.00 35,000.00 35,000.00 MAINTENANCE SERVICE CONTRA 200.3101.305 30,739.79 29,262.65 33,890.18 34,421.00 34,421.00 34,421.00 34,421.00 PRINTING & BINDING 200.3101.306 2,670.28 2,957.53 2,678.19 5,000.00 5,000.00 5,000.00 5,000.00 UNIFORMS/WEARING APPAREL 200.3101.310 10,342.66 10,581.82 13,454.80 13,000.00 15,000.00 15,000.00 15,000.00 IMAGING PROCESSING 200.3101.312 246.31 89.91 .00 1,000.00 1,000.00 1,000.00 1,000.00 POLICE DONATION USED 200.3101.316 49.99 .00 .00 .00 .00 .00 .00 CONTRACTUAL POLICE SERVICE 200.3101.319 25,865.96 23,755.25 19,276.51 25,600.00 25,600.00 25,600.00 25,600.00 TELEPHONE 200.3101.521 18,268.08 17,147.57 18,095.86 18,900.00 18,900.00 18,900.00 18,900.00 POSTAGE 200.3101.522 583.11 1,106.90 546.16 700.00 700.00 700.00 700.00 PROPERTY INSURANCE 200.3101.532 1,444.00 1,381.00 1,308.00 1,444.00 1,444.00 1,444.00 1,444.00 MOTOR VECHICLE INSURANCE 200.3101.535 7,992.00 12,341.00 11,828.00 993.00 12,493.00 12,493.00 12,493.00 SMALL INSURANCE CLAIMS 200.3101.537 .00 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.3101.538 2,788.00 2,914.00 2,852.00 2,876.00 3,088.00 3,088.00 3,088.00 LOD - INS COVERAGE 200.3101.539 15,216.00 18,276.98 17,864.00 14,437.00 19,008.00 19,008.00 19,008.00 OFFICE SUPPLIES 200.3101.541 3,993.47 2,916.75 3,050.60 5,000.00 5,000.00 5,000.00 5,000.00 GAS, OIL,GREASE & ANTIFREE 200.3101.548 43,565.28 37,965.21 33,777.32 40,000.00 48,000.00 54,000.00 51,000.00 MATERIALS & SUPPLIES 200.3101.553 6,329.48 5,698.59 73,835.83 7,000.00 7,000.00 7,000.00 7,000.00 FIREARMS AND AMMO 200.3101.554 7,601.26 4,596.66 4,664.40 10,000.00 13,000.00 13,000.00 13,000.00 ASSET FORFEITURE PROC - AT 200.3101.558 .00 .00 .00 .00 .00 .00 .00 ASSET FORFEITURE PROC - DC 200.3101.559 1,709.85 2,380.00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.3101.560 11,261.43 12,337.14 1,483.69 18,000.00 18,000.00 18,000.00 18,000.00 DUES & SUBSCRIPTIONS 200.3101.581 1,507.82 1,902.60 1,517.29 2,000.00 2,000.00 2,000.00 2,000.00 MISCELLANEOUS 200.3101.585 3,491.20 1,402.19 2,116.94 4,000.00 12,343.00 4,000.00 4,000.00 MEETING EXPENSES 200.3101.589 743.20 456.39 630.30 750.00 1,750.00 1,750.00 1,750.00 EMPLOYEE APPRECIATION 200.3101.591 447.01 532.89 983.37 500.00 650.00 650.00 650.00 COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3101.709 29,739.06 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3101.716 7,010.53 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 .00 ATF SPECIAL PROJECTS 200.3101.731 .00 .00 .00 .00 .00 .00 .00 PD COMMUNITY GRANT 200.3101.732 .00 .00 733.68 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.3101.801 6,172.77 101,026.79 122,515.89 170,080.00 170,080.00 170,080.00 170,080.00 LEASE OF STORAGE FACILITY 200.3101.803 3,999.96 3,999.96 3,999.96 4,000.00 4,000.00 4,000.00 5,000.00 POLICE DEPARTMENT 2,023,719.22 2,095,243.59 1,655,475.45 2,440,931.00 2,758,569.00 2,756,226.00 2,749,844.00 63 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 447,618 450,440 150,000 150,000 (300,440) -66.70% Capital - - - - - 0.00% Total 447,618 450,440 150,000 150,000 (300,440) -66.70% General Fund Expenditure Budget Communication Services Personnel Operating Capital 64 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.3102.101 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3102.102 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.3102.103 .00 .00 .00 .00 .00 .00 .00 WAGES - CONTRACT SERVICES 200.3102.104 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3102.201 .00 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3102.202 .00 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.3102.203 .00 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.3102.205 .00 .00 .00 .00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.3102.209 .00 .00 .00 .00 .00 .00 .00 WORKER'S COMP INSURANCE 200.3102.211 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.3102.304 .00 .00 .00 .00 .00 .00 .00 ANNUAL OP COST-SERV CHGS 200.3102.305 456,235.04 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00 150,000.00 UNIFORMS/WEARING APPAREL 200.3102.310 .00 .00 .00 .00 .00 .00 .00 CONTRACTUAL POLICE SERVICE 200.3102.319 .00 .00 .00 .00 .00 .00 .00 TELEPHONE 200.3102.521 .00 .00 .00 .00 .00 .00 .00 E-911 COMMUNICATIONS SYSTE 200.3102.523 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.3102.541 .00 .00 .00 .00 .00 .00 .00 TRAVEL (MILEAGE/FARE)200.3102.560 .00 .00 .00 .00 .00 .00 .00 TRANS TO RC-CAPITAL IMP CO 200.3102.567 .00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3102.581 .00 .00 .00 .00 .00 .00 .00 MISCELLANEOUS 200.3102.585 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3102.709 .00 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3102.716 .00 .00 .00 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.3102.801 .00 .00 .00 .00 .00 .00 .00 COMMUNICATION SERVICES 456,235.04 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00 150,000.00 65 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 2,160 2,268 2,385 2,385 117 5.16% Capital - - - - - 0.00% Total 2,160 2,268 2,385 2,385 117 5.16% General Fund Expenditure Budget Fire and Emergency Services Personnel Operating Capital 66 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.3205.101 513,836.65 800.00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3205.102 81,037.63 .00 .00 .00 .00 .00 .00 WAGES - CONTRACT SERVICES 200.3205.104 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.3205.105 2,468.81 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3205.201 42,986.96 61.20 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3205.202 57,201.22 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.3205.203 6,388.20 .00 .00 .00 .00 .00 .00 NATIONWIDE 200.3205.204 1,115.71 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.3205.205 106,984.91 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3205.211 24,870.76 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.3205.302 19,896.75 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.3205.304 12,109.53 .00 .00 .00 .00 .00 .00 UNIFORMS - CAREER 200.3205.311 3,598.93 .00 .00 .00 .00 .00 .00 FIRE PROGRAM GRANT 200.3205.317 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.3205.350 26,195.85 .00 .00 .00 .00 .00 .00 SPECIAL TRAINING 200.3205.356 380.57 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.3205.510 23,545.20 .00 .00 .00 .00 .00 .00 HEATING SERVICES 200.3205.512 6,899.33 .00 .00 .00 .00 .00 .00 WATER AND SEWER SERVICE 200.3205.513 2,169.58 .00 .00 .00 .00 .00 .00 TELEPHONE 200.3205.521 6,514.22 .00 .00 .00 .00 .00 .00 POSTAGE 200.3205.522 74.67 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.3205.532 2,268.00 1,627.73 2,160.00 2,268.00 2,385.00 2,385.00 2,385.00 MOTOR VECHICLE INSURANCE 200.3205.535 288.00 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.3205.538 4,386.00 .00 .00 .00 .00 .00 .00 LOD - INS COV 200.3205.539 6,520.00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.3205.541 29.96 .00 .00 .00 .00 .00 .00 MEDICAL SUPPLIES 200.3205.544 1,522.51 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.3205.548 5,601.60 .00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 200.3205.553 486.44 .00 .00 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.3205.555 1,131.29 .00 .00 .00 .00 .00 .00 TRAVEL & TRAINING 200.3205.560 60.00 .00 .00 .00 .00 .00 .00 CONTRIBUTION TO FIRE DEPT 200.3205.572 .00 .00 .00 .00 .00 .00 .00 CONTRIBUTION TO RESCUE SQU 200.3205.573 .00 .00 .00 .00 .00 .00 .00 CONTR-FIRE TRAINING FACILI 200.3205.576 3,545.00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3205.581 160.71 .00 .00 .00 .00 .00 .00 MOTOR VEHICLES & EQUIPMENT 200.3205.705 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.3205.709 .00 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.3205.716 2,855.62 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.3205.722 .00 .00 .00 .00 .00 .00 .00 PUB SAFETY BLDG PROJECT EX 200.3205.737 .00 .00 .00 .00 .00 .00 .00 EMS VEHICLE REPLACEMENT 200.3205.750 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY - FIRE/EMS 200.3205.799 .00 .00 .00 .00 .00 .00 .00 FIRE & EMS 967,130.61 2,488.93 2,160.00 2,268.00 2,385.00 2,385.00 2,385.00 67 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 35,282 81,446 - - (81,446) -100.00% Operating 2,112 3,880 2,880 2,880 (1,000) -25.77% Capital - - - - - 0.00% Total 37,394 85,326 2,880 2,880 (82,446) -96.62% *Position funding moved to 3101. General Fund Expenditure Budget Police Community Services/Animal Control Account Code: 200.3501 Police/Animal Control Personnel Operating Capital 68 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.3501.101 39,384.88 46,125.89 26,835.51 55,340.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.3501.102 56.21 1,784.19 1,544.78 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.3501.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.3501.105 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.3501.201 2,787.74 3,517.88 2,103.61 4,234.00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.3501.202 3,898.06 4,588.69 3,148.25 6,889.00 .00 .00 .00 INSURANCE - VRS 200.3501.203 435.21 513.72 326.23 741.00 .00 .00 .00 NATIONWIDE 200.3501.204 107.86 104.76 62.34 120.00 .00 .00 .00 MEDICAL INSURANCE 200.3501.205 8,261.42 953.07 .00 12,143.00 .00 .00 .00 WORKERS' COMPENSATION INS 200.3501.211 985.59 1,072.19 1,261.39 1,979.00 .00 .00 .00 CONTRACTUAL SERVICES 200.3501.302 54,344.82 .00 .00 .00 .00 .00 .00 PRINTING & BINDING 200.3501.306 .00 .00 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 200.3501.310 520.44 312.02 440.93 1,000.00 1,500.00 1,500.00 1,500.00 PHOTO PROCESSING 200.3501.312 .00 .00 .00 .00 .00 .00 .00 VETERINARY SERVICES 200.3501.390 2,831.00 783.88 1,223.02 1,500.00 1,000.00 1,000.00 1,000.00 MOTOR VECHICLE INSURANCE 200.3501.535 284.00 469.00 448.00 380.00 380.00 380.00 380.00 GAS, OIL,GREASE & ANTIFREE 200.3501.548 .00 .00 .00 1,000.00 .00 .00 .00 MATERIALS & SUPPLIES 200.3501.553 .00 7.06 .00 .00 .00 .00 .00 TRAVEL 200.3501.560 .00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.3501.581 .00 .00 .00 .00 .00 .00 .00 POLICE/ANIMAL CONTROL 113,897.23 60,232.35 37,394.06 85,326.00 2,880.00 2,880.00 2,880.00 69 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 405,459 495,229 521,183 527,482 32,253 6.51% Operating 112,467 148,388 285,591 285,591 137,203 92.46% Capital 277,621 277,000 357,500 357,500 80,500 29.06% Total 795,547 920,617 1,164,274 1,170,573 249,956 27.15% Authorized Positions Mechanic 1.00 1.00 - Chief Mechanic 1.00 1.00 - Laborer 1.00 1.00 - Equipment Operator I 4.00 4.00 4.50 Equipment Operator II 2.00 2.00 2.50 Equipment Operator III 1.00 1.00 - Crew Leader 3.00 3.00 2.00 Total Positions 13.00 13.00 9.00 General Fund Expenditure Budget Highway Maintenance Personnel Operating Capital 70 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4101.101 317,876.33 282,752.58 270,525.55 294,903.00 339,943.00 339,943.00 338,143.00 SALARIES & WAGES - OVERTIM 200.4101.102 13,056.50 7,985.56 6,155.84 12,000.00 7,000.00 7,000.00 7,000.00 SALARIES & WAGES - PART-TI 200.4101.103 .00 .00 318.23 15,205.00 .00 .00 .00 SEPARATION PAY 200.4101.105 7,327.43 1,448.46 5,333.25 .00 .00 .00 .00 SS/MEDICARE 200.4101.201 25,112.02 21,154.09 20,853.38 24,641.00 26,542.00 26,542.00 26,404.00 RETIREMENT CONTRIBUTION- V 200.4101.202 33,488.86 31,582.26 30,836.74 36,607.00 37,000.00 37,000.00 36,804.00 INSURANCE - VRS 200.4101.203 3,737.20 3,551.65 3,374.35 3,937.00 4,549.00 4,549.00 4,525.00 NATIONWIDE 200.4101.204 776.23 463.66 694.03 1,372.00 1,080.00 1,080.00 1,080.00 MEDICAL INSURANCE 200.4101.205 70,577.54 58,970.82 56,328.10 88,881.00 84,240.00 84,240.00 92,808.00 CAR ALLOWANCE 200.4101.206 .00 .00 .00 .00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.4101.207 2,232.60 550.03 639.12 1,648.00 2,033.00 2,033.00 2,018.00 UNEMPLOYMENT INSURANCE 200.4101.209 .00 .00 1,755.85 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4101.211 10,724.20 10,440.03 8,644.75 16,035.00 18,796.00 18,796.00 18,700.00 CONTRACTUAL SERVICES 200.4101.302 7,767.26 24,244.75 33,271.19 25,000.00 80,000.00 50,000.00 50,000.00 MAINTENANCE & REPAIRS EQUI 200.4101.304 37,348.95 14,590.25 17,559.26 22,250.00 40,000.00 30,000.00 30,000.00 UNIFORMS/WEARING APPAREL 200.4101.310 7,441.06 6,057.38 6,391.19 6,900.00 12,000.00 10,000.00 10,000.00 SPECIAL TRAINING 200.4101.356 1,935.69 1,459.20 276.71 2,000.00 4,000.00 3,000.00 3,000.00 RAILROAD CROSSING MNT 200.4101.358 1,252.50 1,252.50 1,252.50 1,465.00 1,465.00 1,465.00 1,465.00 ALLEY MAINTENANCE 200.4101.362 .00 90.59 .00 5,000.00 5,000.00 3,000.00 3,000.00 R.O.W. SHOULDER MAINTENANC 200.4101.363 .00 .00 .00 100.00 100.00 100.00 100.00 BRIDGE MNT-GUS W NICKS #80 200.4101.372 .00 .00 .00 500.00 500.00 500.00 500.00 BRIDGE MNT-WALNUT AVE #800 200.4101.373 .00 .00 .00 500.00 500.00 500.00 500.00 PROPERTY INSURANCE 200.4101.532 1,032.00 987.00 936.00 1,032.00 1,032.00 1,032.00 1,032.00 MOTOR VECHICLE INSURANCE 200.4101.535 3,900.00 4,818.00 4,616.00 3,901.00 3,901.00 3,901.00 3,901.00 LIABILITY INSURANCE 200.4101.538 1,988.00 2,082.00 2,036.00 1,990.00 1,990.00 1,990.00 1,990.00 GAS, OIL,GREASE & ANTIFREE 200.4101.548 16,880.51 14,329.06 13,810.23 16,000.00 35,000.00 40,000.00 40,000.00 OIL, ANTIFREEZE, AND FLUID 200.4101.549 1,015.81 764.57 768.14 2,000.00 3,500.00 3,500.00 3,500.00 MATERIALS & SUPPLIES 200.4101.553 4,445.00 2,486.44 3,950.43 3,000.00 10,000.00 7,500.00 7,500.00 SMALL TOOLS 200.4101.554 2,376.24 1,741.58 738.44 1,750.00 4,000.00 4,000.00 4,000.00 STREET MATERIALS 200.4101.558 11,754.11 13,309.48 15,845.65 17,000.00 27,000.00 25,000.00 25,000.00 REPLACEMENT OF EQUIPMENT 200.4101.709 9,402.46 439.96 1,199.92 1,500.00 25,000.00 15,000.00 15,000.00 SIDEWALKS 200.4101.712 1,020.25 2,155.28 3,089.90 10,000.00 20,000.00 15,000.00 15,000.00 OTHER EQUIPMENT 200.4101.716 1,057.37 949.00 .00 500.00 5,000.00 2,500.00 2,500.00 MILLING & PAVEMENT 200.4101.717 210,000.00 147,345.73 227,736.92 250,000.00 450,000.00 300,000.00 300,000.00 PROP OWNER: CURB & GUTTER 200.4101.718 .00 .00 .00 .00 .00 .00 .00 PAVEMENT STRIPING & MARKIN 200.4101.719 .00 .00 11,257.00 15,000.00 25,000.00 25,000.00 25,000.00 STORM DRAINAGE PROJECTS 200.4101.721 787.63 1,434.21 39.00 .00 .00 .00 .00 VML RISK MGTM GRANT EXPEND 200.4101.722 .00 .00 .00 .00 .00 .00 .00 REPLACE 1986 & 1987 TRACTO 200.4101.750 .00 .00 .00 .00 .00 .00 .00 VDOT REV SHARING-INTERSECT 200.4101.780 .00 .00 .00 .00 .00 .00 .00 VDOT REV SHRG-PAVING & MIL 200.4101.781 .00 .00 .00 .00 .00 .00 .00 VDOT-WALNUT AVE CORRIDOR 200.4101.782 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.4101.799 166,255.00 21,811.29 34,298.73 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.4101.801 .00 4,605.73 11,015.59 38,000.00 103,000.00 100,103.00 100,103.00 MAINT. - HWYS., STS, BRIDGES 972,568.75 685,853.14 795,547.99 920,617.00 1,379,171.00 1,164,274.00 1,170,573.00 71 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 21,075 16,879 5,383 5,383 (11,496) -68.11% Operating 2,085 14,575 16,100 16,100 1,525 10.46% Capital - 1,000 2,500 2,500 1,500 150.00% Total 23,160 32,454 23,983 23,983 (8,471) -26.10% General Fund Expenditure Budget Snow & Ice Removal Personnel Operating Capital 72 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4105.101 9,783.93 11,322.78 9,473.08 4,629.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.4105.102 11,914.84 .00 4,382.81 9,000.00 5,000.00 5,000.00 5,000.00 SEPARATION PAY 200.4105.105 1,096.88 .00 1,026.49 .00 .00 .00 .00 SS/MEDICARE 200.4105.201 1,595.24 831.64 1,074.70 1,043.00 383.00 383.00 383.00 RETIREMENT-VRS 200.4105.202 2,171.41 1,332.01 1,479.10 576.00 .00 .00 .00 INSURANCE-VRS 200.4105.203 236.92 149.05 163.83 62.00 .00 .00 .00 NATIONWIDE 200.4105.204 6.10 22.61 17.31 12.00 .00 .00 .00 MEDICAL INSURANCE 200.4105.205 5,231.85 2,193.11 3,195.02 1,290.00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.4105.207 .00 .00 18.88 38.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.4105.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4105.211 274.51 306.19 244.14 229.00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.4105.304 3,483.63 .00 1,408.36 3,000.00 3,000.00 3,000.00 3,000.00 MATERIALS & SUPPLIES 200.4105.553 10,883.33 5,032.67 676.14 11,000.00 15,000.00 12,500.00 12,500.00 SMALL TOOLS 200.4105.554 83.88 .00 .00 575.00 600.00 600.00 600.00 REPLACEMENT OF EQUIPMENT 200.4105.709 15,222.15 .00 .00 1,000.00 2,500.00 2,500.00 2,500.00 SNOW AND ICE REMOVAL 61,984.67 21,190.06 23,159.86 32,454.00 26,483.00 23,983.00 23,983.00 73 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 14,765 29,485 539 539 (28,946) -98.17% Operating 69,322 83,285 89,336 89,336 6,051 7.27% Capital 3,292 - - - - 0.00% Total 87,379 112,770 89,875 89,875 (22,895) -20.30% General Fund Expenditure Budget Traffic Signs & Street Lights Personnel Operating Capital 74 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4108.101 42,812.20 26,967.98 8,795.96 18,424.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.4108.102 560.30 406.10 21.69 1,000.00 500.00 500.00 500.00 SEPARATION PAY 200.4108.105 247.05 .00 995.41 .00 .00 .00 .00 SS/MEDICARE 200.4108.201 3,230.97 1,991.94 731.60 1,486.00 39.00 39.00 39.00 RETIREMENT CONTRIBUTION- V 200.4108.202 4,529.38 3,088.06 1,094.76 2,292.00 .00 .00 .00 INSURANCE - VRS 200.4108.203 506.76 346.90 120.65 246.00 .00 .00 .00 NATIONWIDE 200.4108.204 125.68 82.93 17.21 66.00 .00 .00 .00 MEDICAL INSURANCE 200.4108.205 8,999.39 8,480.90 2,747.82 4,421.00 .00 .00 .00 DISABILITY INS - HYBRID 200.4108.207 44.18 114.36 17.66 153.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.4108.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4108.211 2,212.20 2,378.02 221.94 1,397.00 .00 .00 .00 CONTRACTUAL SERVICES 200.4108.302 15,053.04 8,823.66 6,987.07 20,000.00 20,000.00 20,000.00 20,000.00 MAINTENANCE & REPAIRS EQUI 200.4108.304 198.83 672.79 596.72 1,000.00 1,000.00 1,000.00 1,000.00 MAINTENANCE & REPAIR BLDG.200.4108.350 .00 .00 42.60 1,500.00 1,500.00 1,500.00 1,500.00 ELECTRICAL SERVICES 200.4108.510 19,333.36 18,895.81 18,664.89 19,500.00 25,000.00 23,000.00 23,000.00 ELECTRICAL SERVICES - SUBD 200.4108.511 35,964.76 34,816.95 34,180.22 35,000.00 35,000.00 35,000.00 35,000.00 MOTOR VECHICLE INSURANCE 200.4108.535 288.00 352.00 336.00 285.00 336.00 336.00 336.00 GAS, OIL,GREASE & ANTIFREE 200.4108.548 1,219.83 256.62 342.47 800.00 800.00 800.00 800.00 OIL, ANTIFREEZE, AND FLUID 200.4108.549 .00 .00 .00 200.00 200.00 200.00 200.00 MATERIALS & SUPPLIES 200.4108.553 4,073.29 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 .00 3,291.94 .00 .00 .00 .00 TRAFFIC SIGNS & STREET LIGHT 139,399.22 112,819.75 87,378.49 112,770.00 91,875.00 89,875.00 89,875.00 75 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 252,299 211,851 250,380 250,380 38,529 18.19% Operating 256,918 251,480 308,560 305,560 54,080 21.50% Capital - - - - - 0.00% Total 509,217 463,331 558,940 555,940 92,609 19.99% Authorized Positions Laborer 1.00 - - 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 5.00 4.00 4.00 General Fund Expenditure Budget Refuse Collection Personnel Operating Capital 76 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4203.101 188,844.41 189,082.22 165,106.96 135,977.00 159,243.00 159,243.00 159,243.00 SALARIES & WAGES - OVERTIM 200.4203.102 9,173.82 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 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 200.4203.105 2,077.38 474.60 1,879.85 .00 .00 .00 .00 SS/MEDICARE 200.4203.201 15,128.31 14,500.40 12,688.91 10,708.00 12,527.00 12,527.00 12,527.00 RETIREMENT CONTRIBUTION- V 200.4203.202 20,665.86 21,763.31 20,074.21 16,509.00 17,334.00 17,334.00 17,334.00 INSURANCE - VRS 200.4203.203 2,274.34 2,442.21 2,165.47 1,819.00 2,131.00 2,131.00 2,131.00 NATIONWIDE 200.4203.204 161.94 168.94 151.72 438.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.4203.205 32,755.20 35,219.84 38,304.66 31,686.00 41,616.00 41,616.00 41,616.00 DISABILITY INS - HYBRID EM 200.4203.207 403.13 258.40 317.20 514.00 644.00 644.00 644.00 UNEMPLOYMENT INSURANCE 200.4203.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4203.211 9,942.48 11,375.98 6,920.97 10,200.00 11,905.00 11,905.00 11,905.00 CONTRACTUAL SERVICES 200.4203.302 204.32 261.51 5,509.01 9,920.00 5,000.00 5,000.00 5,000.00 MAINTENANCE & REPAIRS EQUI 200.4203.304 18,063.08 10,378.13 19,393.37 18,000.00 25,000.00 22,000.00 22,000.00 PRINTING & BINDING 200.4203.306 630.40 229.60 379.00 100.00 100.00 100.00 100.00 UNIFORMS/WEARING APPAREL 200.4203.310 2,978.50 4,252.96 2,776.52 3,960.00 3,960.00 3,960.00 3,960.00 MOTOR VECHICLE INSURANCE 200.4203.535 856.00 1,482.00 1,420.00 1,200.00 1,200.00 1,200.00 1,200.00 GAS, OIL,GREASE & ANTIFREE 200.4203.548 14,265.20 15,060.30 14,171.62 16,000.00 20,000.00 24,000.00 21,000.00 OIL, ANTIFREEZE, AND FLUID 200.4203.549 580.32 757.69 725.62 2,000.00 2,000.00 2,000.00 2,000.00 MATERIALS & SUPPLIES 200.4203.553 279.76 20.69 126.48 300.00 300.00 300.00 300.00 MISCELLANEOUS EXPENSE 200.4203.585 .00 1,163.00 .00 .00 .00 .00 .00 REGIONAL LANDFILL CHARGES 200.4203.601 192,740.61 199,851.52 212,416.70 200,000.00 250,000.00 250,000.00 250,000.00 CAPITAL OUTLAY 200.4203.799 391,255.93 5,420.31 .00 .00 .00 .00 .00 REFUSE COLLECTION 903,280.99 515,318.98 509,217.61 463,331.00 557,940.00 558,940.00 555,940.00 77 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 71,566 57,749 54,176 54,176 (3,573) -6.19% Operating 9,992 17,280 20,722 20,722 3,442 19.92% Capital - - - - - 0.00% Total 81,558 75,029 74,898 74,898 (131) -0.17% Authorized Positions Laborer 1.00 - - Equipment Operator I 0.50 Equipment Operator II 1.00 1.00 0.50 Total Positions 2.00 1.00 1.00 General Fund Expenditure Budget Recycling Collection Personnel Operating Capital 78 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4206.101 41,088.57 57,478.35 46,575.36 34,405.00 34,914.00 34,914.00 34,914.00 SALARIES & WAGES - OVERTIM 200.4206.102 801.13 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 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 200.4206.105 411.76 127.64 1,066.48 .00 .00 .00 .00 SS/MEDICARE 200.4206.201 3,068.23 4,351.87 3,670.18 2,747.00 2,748.00 2,748.00 2,748.00 RETIREMENT CONTRIBUTION- V 200.4206.202 4,340.39 6,150.32 5,102.03 4,280.00 3,800.00 3,800.00 3,800.00 INSURANCE - VRS 200.4206.203 504.18 693.64 551.04 460.00 468.00 468.00 468.00 NATIONWIDE 200.4206.204 128.53 187.66 128.56 126.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.4206.205 10,478.91 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 44.18 212.19 171.39 285.00 290.00 290.00 290.00 UNEMPLOYMENT INSURANCE 200.4206.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4206.211 1,908.65 2,370.85 2,071.48 2,694.00 2,268.00 2,268.00 2,268.00 CONTRACTUAL SERVICES 200.4206.302 2,438.00 2,238.72 2,450.12 2,500.00 2,500.00 2,500.00 2,500.00 MAINTENANCE & REPAIRS EQUI 200.4206.304 1,418.67 663.94 1,959.14 2,000.00 4,000.00 4,000.00 4,000.00 PRINTING & BINDING 200.4206.306 684.10 .00 .00 50.00 50.00 50.00 50.00 UNIFORMS/WEARING APPAREL 200.4206.310 1,264.12 1,101.41 762.89 1,265.00 1,265.00 1,265.00 1,265.00 MOTOR VECHICLE INSURANCE 200.4206.535 572.00 945.00 904.00 765.00 950.00 950.00 950.00 GAS, OIL,GREASE & ANTIFREE 200.4206.548 3,111.93 2,987.08 2,865.61 3,200.00 4,000.00 4,000.00 4,000.00 OIL, ANTIFREEZE, AND FLUID 200.4206.549 .00 .00 .00 300.00 300.00 300.00 300.00 MATERIALS & SUPPLIES 200.4206.553 901.65 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 .00 6,000.00 7,500.00 6,457.00 6,457.00 RECYCLING 73,165.00 96,006.32 81,558.09 75,029.00 75,941.00 74,898.00 74,898.00 79 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 18,771 42,073 77,184 78,448 36,375 86.46% Operating 135,571 125,701 135,363 135,363 9,662 7.69% Capital 11,997 - 1,000 1,000 1,000 - Total 166,339 167,774 213,547 214,811 47,037 28.04% Authorized Positions Facilities Manager 1.00 Total Positions - - 1.00 General Fund Expenditure Budget Building & Grounds Maintenance Personnel Operating Capital 80 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.4304.101 12,347.80 13,343.84 13,072.51 27,803.00 52,030.00 52,030.00 53,070.00 SALARIES & WAGES - OVERTIM 200.4304.102 79.79 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.4304.105 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.4304.201 920.45 991.44 979.79 2,127.00 3,981.00 3,981.00 4,060.00 RETIREMENT CONTRIBUTION- V 200.4304.202 1,350.44 1,548.08 1,464.42 3,461.00 5,666.00 5,666.00 5,779.00 INSURANCE - VRS 200.4304.203 150.66 173.32 157.50 372.00 697.00 697.00 711.00 NATIONWIDE 200.4304.204 23.64 24.14 19.86 60.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.4304.205 2,786.00 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 .00 231.00 432.00 432.00 441.00 UNEMPLOYMENT INSURANCE 200.4304.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.4304.211 594.59 690.18 547.46 1,947.00 458.00 458.00 467.00 CONTRACTUAL SERVICES 200.4304.302 20,087.70 20,944.58 21,523.20 23,000.00 23,000.00 25,000.00 25,000.00 MAINTENANCE & REPAIRS EQUI 200.4304.304 99.95 .00 .00 400.00 400.00 400.00 400.00 MAINTENANCE SERVICE CONTRA 200.4304.305 12,059.46 5,623.03 9,133.84 13,000.00 20,000.00 20,000.00 20,000.00 TOWN MUSEUM 200.4304.330 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.4304.350 10,409.98 18,868.71 50,944.52 15,000.00 15,000.00 15,000.00 15,000.00 MAINTENANCE OF LANDSCAPE 200.4304.352 9,880.66 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 .00 HEALTH DEPARTMENT 200.4304.360 .00 .00 .00 .00 .00 .00 .00 GISH'S MILL EXPENSES 200.4304.365 1,678.39 1,760.03 2,104.14 1,500.00 1,500.00 1,500.00 1,500.00 ELECTRICAL SERVICES 200.4304.510 26,837.87 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 1,107.85 1,034.64 927.16 1,000.00 1,000.00 1,000.00 1,000.00 RADIO MAINTENANCE 200.4304.520 .00 .00 .00 .00 .00 .00 .00 TELEPHONE 200.4304.521 6,678.30 6,577.13 7,653.40 6,500.00 6,500.00 6,500.00 6,500.00 POSTAGE 200.4304.522 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.4304.531 .00 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.4304.532 4,900.00 6,431.89 7,131.89 6,942.00 8,006.00 8,006.00 8,006.00 MOTOR VECHICLE INSURANCE 200.4304.535 284.00 432.00 416.00 315.00 350.00 350.00 350.00 LIABILITY INSURANCE 200.4304.538 3,980.00 4,710.00 4,608.00 3,456.00 4,500.00 4,500.00 4,500.00 OFFICE SUPPLIES 200.4304.541 .00 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.4304.548 28.60 .00 135.58 2,400.00 50.00 50.00 50.00 JANITORIAL/INVENTORY SUPPL 200.4304.555 2,073.19 1,862.81 3,115.93 2,500.00 3,500.00 3,500.00 3,500.00 DUES & SUBSCRIPTIONS 200.4304.581 .00 .00 .00 .00 .00 .00 .00 MISCELLANEOUS 200.4304.585 .00 .00 .00 .00 .00 .00 .00 EMER SVS MEETING & TRAVEL 200.4304.589 .00 .00 .00 500.00 .00 .00 .00 FURNITURE & FIXTURES 200.4304.702 .00 .00 10,035.12 .00 .00 .00 .00 PARKING LOT MAINTENANCE 200.4304.720 .00 10,197.00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.4304.722 .00 .00 .00 .00 .00 .00 .00 BEAUTIFICATION PROJECTS 200.4304.728 1,000.00 .00 1,000.00 .00 1,000.00 1,000.00 1,000.00 CAPITAL OUTLAY 200.4304.799 396.43 317.00 961.90 .00 .00 .00 .00 LEASE OF EQUIPMENT 200.4304.801 .00 .00 977.32 5,688.00 .00 6,057.00 6,057.00 LEASE OF RENTAL BUILDING 200.4304.803 66.00 .00 .00 .00 .00 .00 .00 BUILDINGS AND GROUNDS 119,821.75 127,858.77 166,339.16 167,774.00 205,490.00 213,547.00 214,811.00 81 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 15,339 25,020 24,520 24,520 (500) -2.00% Capital - - - - - 0.00% Total 15,339 25,020 24,520 24,520 (500) -2.00% General Fund Expenditure Budget Health Department Building Personnel Operating Capital 82 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL MAINTENANCE SERVICE CONTRA 200.4305.305 57.90 299.00 388.50 560.00 560.00 560.00 560.00 BUILDING MAINTENANCE/REPAI 200.4305.350 1,960.31 312.55 5,248.72 12,160.00 12,160.00 12,160.00 12,160.00 MAINTENANCE OF LANDSCAPE 200.4305.352 2,677.50 758.50 2,932.00 3,500.00 3,000.00 3,000.00 3,000.00 ELECTRICITY 200.4305.510 5,012.02 4,666.94 5,138.71 6,000.00 6,000.00 6,000.00 6,000.00 HEATING/GAS 200.4305.512 919.24 763.94 898.94 1,000.00 1,000.00 1,000.00 1,000.00 WATER 200.4305.513 1,438.22 1,486.18 731.86 1,800.00 1,800.00 1,800.00 1,800.00 HEALTH DEPARTMENT 12,065.19 8,287.11 15,338.73 25,020.00 24,520.00 24,520.00 24,520.00 83 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 65,777 80,919 141,900 141,900 60,981 75.36% Operating 113,020 70,229 78,625 78,625 8,396 11.96% Capital 240 4,700 4,700 4,700 - 0.00% Total 179,037 155,848 225,225 225,225 69,377 44.52% Authorized Positions Community Prog. Dir.1.00 Total Positions - - 1.00 General Fund Expenditure Budget Special Programs Personnel Operating Capital 84 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.7101.101 25,340.81 31,310.21 33,798.20 38,801.00 91,250.00 91,250.00 91,250.00 SALARIES & WAGES - OVERTIM 200.7101.102 13,008.51 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 3,206.45 12,284.15 7,501.00 9,199.00 .00 .00 .00 SEPARATION PAY 200.7101.105 7,890.61 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7101.201 3,692.28 3,847.06 3,625.38 4,820.00 8,129.00 8,129.00 8,129.00 RETIREMENT CONTRIBUTION- V 200.7101.202 3,874.19 4,205.42 4,416.26 4,831.00 9,729.00 9,729.00 9,729.00 INSURANCE - VRS 200.7101.203 433.02 476.27 474.93 520.00 1,196.00 1,196.00 1,196.00 NATIONWIDE 200.7101.204 60.09 13.69 9.44 60.00 120.00 120.00 120.00 MEDICAL INSURANCE 200.7101.205 6,098.23 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 9.05 154.81 182.02 322.00 741.00 741.00 741.00 UNEMPLOYMENT INSURANCE 200.7101.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7101.211 906.49 978.33 736.12 1,294.00 1,935.00 1,935.00 1,935.00 CONTRACTUAL SERVICES 200.7101.302 38,606.72 22,757.40 25,038.60 15,500.00 32,000.00 32,000.00 32,000.00 MAINTENANCE & REPAIRS EQUI 200.7101.304 1,074.87 3,039.65 238.67 5,000.00 3,000.00 3,000.00 3,000.00 SERVICE CONTRACT AGREEMENT 200.7101.305 .00 .00 14.35 .00 .00 .00 .00 PRINTING & BINDING 200.7101.306 7,256.52 5,412.00 .00 6,500.00 6,500.00 6,500.00 6,500.00 ADVERTISING 200.7101.307 7,688.16 10,205.46 7,454.28 7,500.00 9,000.00 9,000.00 9,000.00 ELECTRICAL SERVICES 200.7101.510 2,550.45 2,458.22 2,902.17 3,200.00 3,200.00 3,200.00 3,200.00 WATER AND SEWER SERVICE 200.7101.513 562.50 1,894.67 7,360.00 750.00 1,000.00 1,000.00 1,000.00 TELEPHONE 200.7101.521 2,379.56 2,500.72 2,592.25 2,600.00 2,500.00 2,500.00 2,500.00 POSTAGE 200.7101.522 98.82 318.15 2,060.32 500.00 2,600.00 2,600.00 2,600.00 PROPERTY INSURANCE 200.7101.532 824.00 789.00 748.00 825.00 825.00 825.00 825.00 MOTOR VECHICLE INSURANCE 200.7101.535 .00 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 200.7101.538 1,592.00 1,665.00 1,632.00 1,592.00 1,632.00 1,632.00 1,632.00 OFFICE SUPPLIES 200.7101.541 169.59 .00 .00 250.00 250.00 250.00 250.00 GREENWAY: MATERIAL & SUPPL 200.7101.545 .00 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 200.7101.548 .00 .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 .00 MATERIALS & SUPPLIES 200.7101.553 2,629.58 3,693.13 328.02 2,500.00 3,000.00 3,000.00 3,000.00 SPECIAL EVENTS SUPPLIES 200.7101.556 5,867.06 10,087.90 57,014.37 15,600.00 5,000.00 5,000.00 5,000.00 TRAVEL (MILEAGE/FARE)200.7101.560 159.00 480.10 52.75 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7101.581 536.50 515.00 715.00 600.00 675.00 675.00 675.00 MEETING EXPENSES 200.7101.589 172.65 .00 .00 250.00 250.00 250.00 250.00 OTHER EQUIPMENT 200.7101.716 914.76 474.32 .00 2,000.00 2,000.00 2,000.00 2,000.00 SPECIAL PROJECTS 200.7101.722 272.09 .00 .00 .00 .00 .00 .00 FARMERS MARKET 200.7101.735 862.97 1,878.29 240.38 2,700.00 2,700.00 2,700.00 2,700.00 LEASE/RENT OF EQUIPMENT 200.7101.801 1,432.43 1,475.58 4,818.94 7,062.00 7,104.00 5,693.00 5,693.00 SPECIAL PROGRAMS 140,169.96 138,106.29 179,037.00 155,848.00 226,636.00 225,225.00 225,225.00 85 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 1,330 10,000 - - (10,000) -100.00% Capital - - - - - 0.00% Total 1,330 10,000 - - (10,000) -100.00% General Fund Expenditure Budget 86 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL WM INTERDEPTMENTAL FUNCTIO 200.7102.574 10,700.00 .00 1,330.00 10,000.00 .00 .00 .00 WM INTERDEPTMENTAL FUNCTIONS 10,700.00 .00 1,330.00 10,000.00 .00 .00 .00 87 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 108,244 119,446 189,125 189,125 69,679 58.34% Operating 110,171 122,858 119,563 137,063 14,205 11.56% Capital 7,244 4,500 4,500 4,500 - 0.00% Total 225,659 246,804 313,188 330,688 83,884 33.99% Authorized Positions Programs Coordinator 1.00 Facilities Manager 1.00 1.00 - Programs Supervisor 1.00 2.00 2.00 CP&F Coordinator 1.00 - - Total Positions 3.00 3.00 3.00 General Fund Expenditure Budget War Memorial Facility Personnel Operating Capital 88 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.7103.101 74,822.99 65,677.09 68,038.87 74,042.00 123,500.00 123,500.00 123,500.00 SALARIES & WAGES - OVERTIM 200.7103.102 267.62 289.48 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7103.103 18,866.35 16,826.61 5,492.76 8,929.00 12,103.00 12,103.00 12,103.00 WAGES - CONTRACT SERVICES 200.7103.104 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.7103.105 244.45 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7103.201 6,917.10 6,225.24 5,439.32 6,347.00 10,374.00 10,374.00 10,374.00 RETIREMENT CONTRIBUTION- V 200.7103.202 8,219.99 7,593.25 8,257.97 9,214.00 10,301.00 10,301.00 10,301.00 INSURANCE - VRS 200.7103.203 917.70 856.92 887.93 991.00 1,588.00 1,588.00 1,588.00 NATIONWIDE 200.7103.204 100.36 84.50 84.26 198.00 360.00 360.00 360.00 MEDICAL INSURANCE 200.7103.205 18,355.50 13,927.50 17,576.40 16,875.00 27,486.00 27,486.00 27,486.00 DISABILITY INS - HYBRID EM 200.7103.207 792.42 325.11 348.33 614.00 785.00 785.00 785.00 UNEMPLOYMENT INSURANCE 200.7103.209 .00 .00 716.00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7103.211 2,415.95 2,096.26 1,401.95 2,236.00 2,628.00 2,628.00 2,628.00 CONTRACTUAL SERVICES 200.7103.302 21,484.94 28,016.57 23,010.53 38,343.00 36,000.00 36,000.00 36,000.00 MAINTENANCE & REPAIRS EQUI 200.7103.304 6,542.79 6,207.71 9,430.32 7,500.00 7,000.00 7,000.00 7,000.00 MAINTENANCE SERVICE CONTRA 200.7103.305 18,774.25 18,400.13 19,695.40 2,500.00 2,500.00 2,500.00 20,000.00 PRINTING & BINDING 200.7103.306 39.48 .00 .00 250.00 250.00 250.00 250.00 ADVERTISING 200.7103.307 8,794.48 8,170.97 5,939.39 11,500.00 11,000.00 11,000.00 11,000.00 UNIFORMS/WEARING APPAREL 200.7103.310 264.52 -4.08 390.26 500.00 500.00 500.00 500.00 MAINTENANCE & REPAIR BLDG.200.7103.350 7,493.53 4,061.19 8,122.64 7,500.00 7,500.00 7,500.00 7,500.00 ELECTRICAL SERVICES 200.7103.510 20,335.00 16,432.50 16,103.41 22,000.00 22,000.00 22,000.00 22,000.00 HEATING SERVICES 200.7103.512 3,518.79 2,716.30 6,255.54 3,500.00 3,500.00 3,500.00 3,500.00 WATER AND SEWER SERVICE 200.7103.513 4,566.25 1,445.83 1,053.48 2,500.00 2,500.00 2,500.00 2,500.00 TELEPHONE 200.7103.521 6,365.33 7,006.60 7,149.48 6,200.00 6,200.00 6,200.00 6,200.00 POSTAGE 200.7103.522 311.47 43.29 16.52 200.00 200.00 200.00 200.00 PROPERTY INSURANCE 200.7103.532 1,652.00 1,579.00 1,496.00 1,651.00 1,651.00 1,651.00 1,651.00 SMALL INSURANCE CLAIMS 200.7103.537 -400.00 .00 .00 3,184.00 3,184.00 3,184.00 3,184.00 LIABILITY INSURANCE 200.7103.538 3,184.00 3,330.00 3,260.00 400.00 400.00 400.00 400.00 OFFICE SUPPLIES 200.7103.541 541.88 -248.08 964.02 3,000.00 3,000.00 3,000.00 3,000.00 OTHER OPERATING SUPPLIES 200.7103.551 1,483.73 1,864.77 2,593.93 2,000.00 2,500.00 2,500.00 2,500.00 WM FOOD & BEVERAGE EXPENSE 200.7103.552 740.05 1,692.83 617.30 .00 .00 .00 .00 MATERIALS & SUPPLIES 200.7103.553 958.23 44.73 495.81 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.7103.555 2,153.60 2,456.34 862.44 3,000.00 3,000.00 3,000.00 3,000.00 TRAVEL (MILEAGE/FARE)200.7103.560 237.00 45.00 .00 .00 .00 .00 .00 WAR MEMORIAL GRANT 200.7103.574 .00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7103.581 830.89 565.99 612.00 650.00 650.00 650.00 650.00 REVENUE REFUND 200.7103.583 .00 .00 .00 .00 .00 .00 .00 CONTRACTED RESALE ITEMS 200.7103.587 .00 .00 .00 .00 .00 .00 .00 BAD DEBT EXPENSE 200.7103.603 .00 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.7103.702 .00 31.00 379.94 500.00 500.00 500.00 500.00 REPLACEMENT OF EQUIPMENT 200.7103.709 1,910.09 8,434.00 5,938.15 4,000.00 4,000.00 4,000.00 4,000.00 OTHER EQUIPMENT 200.7103.716 .00 .00 925.53 .00 .00 .00 .00 SPECIAL PROJECTS 200.7103.722 .00 .00 .00 .00 .00 .00 .00 WAR MEMORIAL PROJECT EXP 200.7103.738 42,546.85 .00 .00 .00 .00 .00 .00 LEASE/RENT OF EQUIPMENT 200.7103.801 2,859.78 3,391.38 1,535.52 3,480.00 2,000.00 3,028.00 3,028.00 CREDIT CARD FEES 200.7103.904 959.57 1,003.68 566.98 3,000.00 3,000.00 3,000.00 3,000.00 WAR MEMORIAL 290,068.93 230,589.61 225,658.38 246,804.00 312,160.00 313,188.00 330,688.00 89 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 1,011 5,000 5,000 5,000 - 0.00% Capital - - - - - 0.00% Total 1,011 5,000 5,000 5,000 - 0.00% General Fund Expenditure Budget Vinton Veteran's Monument Personnel Operating Capital 90 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL ADVERTISEMENT 200.7104.307 .00 .00 .00 250.00 250.00 250.00 250.00 MAINT AND REPAIR - BUILDIN 200.7104.350 1,050.00 850.00 924.57 4,560.00 4,560.00 4,560.00 4,560.00 WATER AND SEWER SERVICE 200.7104.513 166.40 101.10 86.05 190.00 190.00 190.00 190.00 SPECIAL PROJECT 200.7104.722 .00 .00 .00 .00 .00 .00 .00 VINTON VETERANS MONUMENT 1,216.40 951.10 1,010.62 5,000.00 5,000.00 5,000.00 5,000.00 91 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 3,074 2,954 2,965 2,965 11 0.37% Capital - - - - - 0.00% Total 3,074 2,954 2,965 2,965 11 0.37% General Fund Expenditure Budget Swimming Pool & Parks Personnel Operating Capital 92 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.7105.101 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES-OVERTIME 200.7105.102 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7105.103 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7105.201 .00 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.7105.202 .00 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.7105.203 .00 .00 .00 .00 .00 .00 .00 NATIONWIDE 200.7105.204 .00 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 200.7105.205 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7105.211 .00 .00 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.7105.302 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIRS EQUI 200.7105.304 .00 .00 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 200.7105.310 .00 .00 .00 .00 .00 .00 .00 MAINTENANCE & REPAIR BLDG.200.7105.350 .00 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.7105.510 558.69 374.52 371.36 500.00 500.00 500.00 500.00 WATER AND SEWER SERVICE 200.7105.513 936.61 118.03 24.28 .00 .00 .00 .00 TELEPHONE 200.7105.521 211.07 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.7105.532 824.00 789.00 748.00 789.00 825.00 825.00 825.00 LIABILITY INSURANCE 200.7105.538 1,592.00 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 .00 REPAIR/MAINTENANCE SUPPLIE 200.7105.547 .00 .00 250.00 .00 .00 .00 .00 FOOD FOR RESALE 200.7105.552 .00 .00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 200.7105.553 .00 .00 .00 .00 .00 .00 .00 SPECIAL EVENTS SUPPLIES 200.7105.556 .00 .00 .00 .00 .00 .00 .00 TRAVEL & TRAINING 200.7105.560 .00 .00 .00 .00 .00 .00 .00 REVENUE REFUND 200.7105.583 .00 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.7105.702 .00 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.7105.722 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.7105.799 .00 .00 .00 .00 .00 .00 .00 SWIMMING POOL/PARKS 4,122.37 2,946.55 3,073.64 2,954.00 2,965.00 2,965.00 2,965.00 93 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 61,910 72,426 7,069 7,069 (65,357) -90.24% Operating 22,723 21,099 23,639 23,639 2,540 12.04% Capital 925 - - - - 0.00% Total 85,558 93,525 30,708 30,708 (62,817) -67.17% General Fund Expenditure Budget Senior Program Personnel Operating Capital 94 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.7107.101 29,334.86 37,791.79 40,354.00 42,818.00 .00 .00 .00 SALARIES & WAGES - OVERTIM 200.7107.102 .00 124.06 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.7107.103 24,964.33 10,691.47 2,828.64 8,928.00 6,439.00 6,439.00 6,439.00 SEPARATION PAY 200.7107.105 7,890.59 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.7107.201 4,681.20 3,650.27 3,208.47 3,959.00 493.00 493.00 493.00 RETIREMENT CONTRIBUTION- V 200.7107.202 2,639.12 4,206.61 4,641.67 5,329.00 .00 .00 .00 INSURANCE - VRS 200.7107.203 294.54 475.08 499.22 573.00 .00 .00 .00 NATIONWIDE 200.7107.204 32.68 36.21 36.10 102.00 .00 .00 .00 MEDICAL INSURANCE 200.7107.205 4,032.25 7,262.50 9,339.60 8,967.00 .00 .00 .00 DISABILITY INS - HYBRID EM 200.7107.207 160.34 173.23 196.35 355.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 200.7107.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.7107.211 1,638.37 1,324.21 806.40 1,395.00 137.00 137.00 137.00 CONTRACTUAL SERVICES 200.7107.302 4,870.07 4,711.39 5,221.88 6,000.00 6,000.00 7,000.00 7,000.00 MAINTENANCE & REPAIRS EQUI 200.7107.304 304.20 .00 88.09 1,000.00 1,000.00 1,000.00 1,000.00 SERVICE CONTRACT AGREEMENT 200.7107.305 541.50 384.00 129.50 600.00 725.00 725.00 725.00 MAINTENANCE & REPAIR BLDG.200.7107.350 7,183.91 1,466.41 5,524.88 1,500.00 3,000.00 3,000.00 3,000.00 ELECTRICAL SERVICES 200.7107.510 2,733.75 2,623.70 2,253.43 3,200.00 3,200.00 3,200.00 3,200.00 HEATING SERVICES 200.7107.512 2,410.55 1,948.48 2,490.34 2,200.00 2,200.00 2,200.00 2,200.00 WATER AND SEWER SERVICE 200.7107.513 474.78 399.47 799.45 650.00 650.00 650.00 650.00 TELEPHONE 200.7107.521 1,900.52 1,889.46 1,413.63 1,600.00 1,600.00 1,600.00 1,600.00 POSTAGE 200.7107.522 .00 .00 .00 .00 .00 .00 .00 PROPERTY INSURANCE 200.7107.532 620.00 592.00 560.00 620.00 620.00 620.00 620.00 MOTOR VECHICLE INSURANCE 200.7107.535 284.00 352.00 336.00 285.00 285.00 285.00 285.00 LIABILITY INSURANCE 200.7107.538 1,192.00 1,249.00 1,224.00 1,194.00 1,194.00 1,194.00 1,194.00 OFFICE SUPPLIES 200.7107.541 255.28 323.89 400.00 300.00 300.00 300.00 300.00 GAS, OIL,GREASE & ANTIFREE 200.7107.548 138.44 127.12 520.86 300.00 300.00 300.00 300.00 OTHER OPERATING SUPPLIES 200.7107.551 68.66 817.80 359.92 250.00 125.00 125.00 125.00 MATERIALS & SUPPLIES 200.7107.553 28.55 78.95 .00 .00 .00 .00 .00 JANITORIAL/INVENTORY SUPPL 200.7107.555 1,489.04 578.83 1,220.06 1,200.00 1,200.00 1,200.00 1,200.00 TRAVEL (MILEAGE/FARE)200.7107.560 .00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.7107.581 .00 .00 .00 .00 .00 .00 .00 SENIOR TRIP PROGRAM 200.7107.585 .00 .00 .00 .00 .00 .00 .00 SENIOR RECREATION PROGRAM 200.7107.586 2,186.49 175.85 .00 .00 .00 .00 .00 MEETING EXPENSES 200.7107.589 49.23 45.47 .00 200.00 .00 .00 .00 FURNITURE & FIXTURES 200.7107.702 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.7107.709 1,027.14 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.7107.722 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.7107.799 .00 .00 925.00 .00 .00 .00 .00 CREDIT CARD FEES 200.7107.904 175.83 84.47 181.36 .00 240.00 240.00 240.00 SENIOR PROGRAM 103,602.22 83,583.72 85,558.85 93,525.00 29,708.00 30,708.00 30,708.00 95 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 8,565 8,336 9,227 9,227 891 10.69% Operating 4,915 5,250 5,000 5,000 (250) -4.76% Capital 4,689 - - - - 0.00% Total 18,169 13,586 14,227 14,227 641 4.72% General Fund Expenditure Budget Town Museum Personnel Operating Capital 96 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL TOWN MUSEUM SALARIES-PT 200.7108.103 8,178.53 7,225.63 7,953.32 7,735.00 8,564.00 8,564.00 8,564.00 TOWN MUSEUM SS/MEDICARE 200.7108.201 625.64 552.76 608.42 592.00 656.00 656.00 656.00 RETIREMENT CONTRIBUTION-VR 200.7108.202 .00 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 200.7108.203 .00 .00 .00 .00 .00 .00 .00 TOWN MUSEUM-WORKERS COMP 200.7108.211 4.20 5.43 3.70 9.00 7.00 7.00 7.00 TOWN MUSEUM BLDG MNT/RPR 200.7108.350 837.11 963.95 994.00 750.00 100.00 100.00 100.00 TOWN MUSEUM ELECTRICITY 200.7108.510 371.62 402.53 427.53 500.00 500.00 500.00 500.00 TOWN MUSEUM HEATING/GAS 200.7108.512 1,375.24 1,025.96 1,415.70 2,100.00 2,100.00 2,100.00 2,100.00 TOWN MUSEUM WATER 200.7108.513 330.86 231.89 223.77 300.00 300.00 300.00 300.00 TOWN MUSEUM COMMUNICATION 200.7108.521 1,623.37 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 .00 4,688.79 .00 .00 .00 .00 TOWN MUSEUM 13,346.57 12,082.99 18,169.54 13,586.00 14,227.00 14,227.00 14,227.00 97 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 237,833 347,873 409,078 409,078 61,205 17.59% Operating 20,374 41,050 45,825 45,825 4,775 11.63% Capital 16,044 4,500 5,500 5,500 1,000 22.22% Total 274,251 393,423 460,403 460,403 66,980 17.02% Authorized Positions Office Coordinator 1.00 1.00 1.00 Associate Planner - - 1.00 Principal Planner 1.00 1.00 - Asst. Planning Director - 1.00 1.00 Planning/Zoning Director 1.00 1.00 1.00 Total Positions 3.00 4.00 4.00 General Fund Expenditure Budget Planning & Zoning Department Personnel Operating Capital 98 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.8101.101 172,279.10 177,841.77 179,086.17 250,790.00 290,440.00 290,440.00 290,440.00 SALARIES & WAGES - OVERTIM 200.8101.102 81.13 .00 .00 250.00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.8101.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.8101.105 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.8101.201 12,737.74 13,187.05 13,472.69 19,205.00 22,219.00 22,219.00 22,219.00 RETIREMENT CONTRIBUTION- V 200.8101.202 19,213.45 20,050.70 21,703.28 31,221.00 30,786.00 30,786.00 30,786.00 INSURANCE - VRS 200.8101.203 2,147.42 2,249.28 2,334.20 3,358.00 3,785.00 3,785.00 3,785.00 NATIONWIDE 200.8101.204 345.71 362.14 361.07 480.00 480.00 480.00 480.00 MEDICAL INSURANCE 200.8101.205 19,500.00 19,500.00 19,808.00 39,540.00 39,504.00 39,504.00 39,504.00 DISABILITY INS - HYBRID EM 200.8101.207 330.61 224.88 257.54 885.00 1,064.00 1,064.00 1,064.00 WORKERS' COMPENSATION INS 200.8101.211 723.52 1,039.85 810.10 2,144.00 20,800.00 20,800.00 20,800.00 CONTRACTUAL SERVICES 200.8101.302 217.90 510.00 135.00 3,000.00 5,000.00 2,500.00 2,500.00 MAINTENANCE & REPAIRS EQUI 200.8101.304 721.06 104.43 204.11 250.00 1,000.00 1,000.00 1,000.00 MAINTENANCE SERVICE CONTRA 200.8101.305 .00 .00 .00 .00 500.00 500.00 500.00 PRINTING & BINDING 200.8101.306 .00 .00 .00 1,000.00 1,000.00 1,000.00 1,000.00 ADVERTISING 200.8101.307 985.66 120.00 1,492.50 2,500.00 2,500.00 2,500.00 2,500.00 ZONING ORDINANCES 200.8101.311 8,760.22 .00 367.45 8,000.00 5,000.00 3,000.00 3,000.00 CDBG PLANNING GRANT 200.8101.323 .00 .00 .00 .00 .00 .00 .00 FACADE GRANT 200.8101.342 .00 .00 .00 .00 .00 .00 .00 SPECIAL TRAINING 200.8101.356 .00 .00 .00 .00 .00 .00 .00 ENVIRONMENTAL COMP- DEQ/DC 200.8101.371 .00 .00 .00 .00 .00 .00 .00 TELEPHONE 200.8101.521 1,162.50 1,498.43 2,063.61 2,500.00 3,000.00 3,000.00 3,000.00 POSTAGE 200.8101.522 148.77 345.95 190.75 750.00 750.00 750.00 750.00 MOTOR VECHICLE INSURANCE 200.8101.535 284.00 494.00 472.00 400.00 500.00 500.00 500.00 LIABILITY INSURANCE 200.8101.538 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.8101.541 2,056.42 1,053.94 1,658.92 2,000.00 2,500.00 2,500.00 2,500.00 GREENWAY EXPENDITURES 200.8101.545 2,877.38 861.10 2,679.06 7,500.00 25,000.00 5,000.00 5,000.00 GAS, OIL,GREASE & ANTIFREE 200.8101.548 427.80 240.64 453.21 600.00 600.00 600.00 600.00 SPECIAL EVENTS 200.8101.556 504.93 .00 5,896.23 1,500.00 2,500.00 2,500.00 2,500.00 TRAVEL (MILEAGE/FARE)200.8101.560 5,366.42 2,088.81 .00 3,000.00 5,000.00 5,000.00 5,000.00 APPT MEMBER - TRNG & TRAVE 200.8101.564 85.00 1,500.00 2,100.00 3,000.00 3,000.00 3,000.00 3,000.00 DUES & SUBSCRIPTIONS 200.8101.581 717.00 1,572.88 806.29 1,500.00 2,000.00 2,000.00 2,000.00 MISCELLANEOUS 200.8101.585 .00 250.00 .00 250.00 500.00 500.00 500.00 MEETING EXPENSES 200.8101.589 583.63 255.10 .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 .00 FURNITURE & FIXTURES 200.8101.702 .00 .00 3,043.51 1,500.00 2,000.00 2,000.00 2,000.00 PURCHASE OF LAND 200.8101.708 .00 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 200.8101.716 3,085.63 .00 .00 1,500.00 1,500.00 1,500.00 1,500.00 SPECIAL PROJECTS 200.8101.722 91.18 .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 .00 TINKER CREEK CANOE RAMP PR 200.8101.740 .00 .00 .00 .00 500.00 500.00 500.00 VDOT TA GRANT GLADECREEK P 200.8101.741 117.99 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.8101.799 .00 .00 13,000.00 .00 .00 .00 .00 LEASE/RENT OF EQUIP 200.8101.801 1,678.53 1,557.51 1,854.49 1,800.00 10,000.00 7,975.00 7,975.00 PLANNING & ZONING 257,230.70 246,908.46 274,250.18 393,423.00 486,928.00 460,403.00 460,403.00 99 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 12,036 - - - - 0.00% Operating 63,364 10,000 28,900 26,900 16,900 169.00% Capital 13,343 10,000 6,766 6,927 (3,073) -30.73% Total 88,743 20,000 35,666 33,827 13,827 69.14% General Fund Expenditure Budget Economic Development Personnel Operating Capital 100 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 200.8150.101 42,416.98 43,136.29 8,421.50 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 200.8150.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 200.8150.105 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 200.8150.201 3,250.60 3,305.58 645.16 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 200.8150.202 4,753.76 5,016.24 1,112.95 .00 .00 .00 .00 INSURANCE - VRS 200.8150.203 531.13 561.60 119.65 .00 .00 .00 .00 NATIONWIDE 200.8150.204 60.18 60.36 9.64 .00 .00 .00 .00 MEDICAL INSURANCE 200.8150.205 3,684.00 3,684.00 1,324.00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 200.8150.211 83.18 861.76 403.20 .00 .00 .00 .00 CONTRACTUAL SERVICES 200.8150.302 .00 .00 .00 .00 3,000.00 14,400.00 14,400.00 MAINTENANCE SERVICE CONTRA 200.8150.305 .00 .00 .00 .00 .00 .00 .00 ADVERTISING 200.8150.307 .00 .00 .00 .00 .00 .00 .00 MARKETING 200.8150.308 6,377.43 7,341.54 3,386.00 5,000.00 5,000.00 7,500.00 6,000.00 CDBG PLANNING GRANT 200.8150.323 .00 .00 .00 .00 .00 .00 .00 FACADE GRANT 200.8150.342 .00 .00 4,195.00 5,000.00 5,000.00 5,000.00 5,000.00 CDBG RELATED EXPENDITURES 200.8150.345 76.25 5,643.75 .00 .00 .00 .00 .00 CDBG MATCH EXPENDITURES 200.8150.346 .00 .00 .00 .00 .00 .00 .00 TELEPHONE 200.8150.521 .00 .00 .00 .00 .00 .00 .00 OFFICE SUPPLIES 200.8150.541 10.00 21.50 162.85 .00 .00 .00 .00 TRAVEL & TRAINING 200.8150.560 1,884.91 1,412.51 .00 .00 .00 1,500.00 1,000.00 CONTRIB/TRANS TO OTHER GOV 200.8150.567 55,500.25 55,500.00 57,303.75 .00 .00 .00 .00 LIB PROP LEASE TERMINATION 200.8150.568 .00 .00 .00 .00 .00 .00 .00 DUES & SUBSCRIPTIONS 200.8150.581 450.00 330.38 119.88 .00 .00 500.00 500.00 MISCELLANEOUS 200.8150.585 .00 129.95 .00 .00 .00 .00 .00 MEETING EXPENSES 200.8150.589 612.16 74.41 .00 .00 .00 .00 .00 DEMOLITION-ECONOMIC DEV 200.8150.595 .00 .00 .00 .00 .00 .00 .00 PERFORMANCE AGREEMENT 200.8150.596 .00 .00 .00 .00 .00 .00 .00 FURNITURE & FIXTURES 200.8150.702 .00 .00 .00 .00 .00 .00 .00 REPLACEMENT OF EQUIPMENT 200.8150.709 .00 .00 .00 .00 .00 .00 .00 SPECIAL PROJECTS 200.8150.722 6,709.88 23,828.00 13,342.63 10,000.00 20,000.00 6,766.07 6,927.07 RSTP WALNUT ST IMP 200.8150.723 .00 .00 .00 .00 .00 .00 .00 GISH MILL STUDY GRANT 200.8150.724 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 200.8150.799 .00 .00 .00 .00 .00 .00 .00 ECONOMIC DEVELOPMENT 126,400.71 150,907.87 90,546.21 20,000.00 33,000.00 35,666.07 33,827.07 101 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 24,357 120,000 120,000 120,000 - 0.00% Capital - - - - - 0.00% Total 24,357 120,000 120,000 120,000 - 0.00% General Fund Expenditure Budget Public Transportation Personnel Operating Capital 102 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL VALLEY METRO BUS SERVICES 200.8160.309 118,026.24 79,161.29 24,357.32 120,000.00 120,000.00 120,000.00 120,000.00 PUBLIC TRANSPORTATION 118,026.24 79,161.29 24,357.32 120,000.00 120,000.00 120,000.00 120,000.00 103 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 2,588 2,765 7,350 7,350 4,585 165.82% Capital - - - - - 0.00% Total 2,588 2,765 7,350 7,350 4,585 165.82% General Fund Expenditure Budget Vinton Business Center Personnel Operating Capital 104 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL CONTRACTUAL SERVICES 200.8170.302 1,917.50 1,917.50 2,507.50 2,250.00 6,835.00 6,835.00 6,835.00 MAINTENANCE & REPAIR BLDG.200.8170.350 .00 .00 .00 200.00 200.00 200.00 200.00 MNT LANDSCAPING MATERIALS 200.8170.364 .00 .00 .00 .00 .00 .00 .00 ELECTRICAL SERVICES 200.8170.510 115.14 80.66 80.33 165.00 165.00 165.00 165.00 MATERIALS & SUPPLIES 200.8170.553 .00 .00 .00 150.00 150.00 150.00 150.00 MISCELLANEOUS 200.8170.585 .00 .00 .00 .00 .00 .00 .00 VINTON BUSINESS CENTER 2,032.64 1,998.16 2,587.83 2,765.00 7,350.00 7,350.00 7,350.00 105 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 53,938 104,008 154,720 154,720 50,712 48.76% Capital - - - - - 0.00% Total 53,938 104,008 154,720 154,720 50,712 48.76% General Fund Expenditure Budget Performance Agreements Personnel Operating Capital 106 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL ROLAND E COOK AGREEMENT 200.8180.501 1,263.15 1,286.25 1,308.65 1,308.00 1,420.00 1,420.00 1,420.00 WILLIAM BYRD HS AGREEMENT 200.8180.502 1,859.28 1,206.61 2,628.64 2,700.00 3,300.00 3,300.00 3,300.00 OLD VINTON LIBRARY AGREEME 200.8180.503 17,127.48 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 VINYARD STATION AGREEMENT 200.8180.504 .00 250,000.00 .00 50,000.00 50,000.00 50,000.00 50,000.00 GISH MILL AGREEMENT .00 .00 .00 .00 60,000.00 20,000.00 20,000.00 HOTEL .00 .00 .00 .00 170,000.00 30,000.00 30,000.00 PERFORMANCE AGREEMENTS 20,249.91 302,492.86 53,937.29 104,008.00 334,720.00 154,720.00 154,720.00 107 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 4,800 4,800 4,800 4,800 - 100.00% Operating - - - - - 0.00% Capital - - - - - 0.00% Total 4,800 4,800 4,800 4,800 - 100.00% General Fund Expenditure Budget Retiree Insurance Personnel Operating Capital 108 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL MEDICAL INSURANCE 200.8190.205 .00 8,200.00 4,800.00 4,800.00 5,000.00 4,800.00 4,800.00 RETIREE INSURANCE .00 8,200.00 4,800.00 4,800.00 5,000.00 4,800.00 4,800.00 109 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 773,031 444,131 1,171,674 1,171,674 727,543 163.81% Capital - - - - - 0.00% Total 773,031 444,131 1,171,674 1,171,674 727,543 163.81% General Fund Expenditure Budget Debt Retirement Personnel Operating Capital 110 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL OFS-PMT TO RFND ESCRW AGNT 200.8800.705 .00 .00 313,402.00 .00 .00 .00 .00 CAPITAL LEASE OFU 200.8800.901 .00 .00 .00 .00 .00 .00 .00 POLICE VEHICLE LEASE - INT 200.8800.902 .00 .00 .00 .00 .00 .00 .00 OTHER LOAN COSTS 200.8800.903 125.00 .00 7,598.00 125.00 1,500.00 .00 .00 PRINCIPAL -VRA 2004 PUB SA 200.8800.904 .00 .00 .00 .00 .00 .00 .00 INTEREST - VRA 2004 PUB SA 200.8800.905 .00 .00 .00 .00 .00 .00 .00 PRINCIPAL - WAR MEM BLDG 200.8800.906 .00 .00 .00 .00 .00 .00 .00 INTEREST - WAR MEM BLDG 200.8800.907 .00 .00 .00 .00 .00 .00 .00 PRINCIPAL VRA 2006 PUB SAF 200.8800.908 35,000.00 40,000.00 45,000.00 45,000.00 .00 .00 .00 INTEREST VRA 2006 PUB SAFE 200.8800.909 20,046.37 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 .00 PRINCIPAL-CAPITAL PROJ '06 200.8800.917 .00 .00 .00 .00 .00 .00 .00 INTEREST-CAPITAL PROJ '06 200.8800.918 .00 .00 .00 .00 .00 .00 .00 POLICE LEASE - PRINCIPAL 200.8800.921 .00 .00 .00 .00 .00 .00 .00 POLICE LEASE - INTEREST 200.8800.922 .00 .00 .00 .00 .00 .00 .00 PRINCIPAL - 2013 BOND-REFU 200.8800.923 207,059.36 218,521.56 219,637.69 225,387.00 225,733.00 225,733.00 225,733.00 INTEREST - 2013 BOND REFUN 200.8800.924 29,997.36 25,635.13 21,143.99 16,583.00 11,959.00 11,959.00 11,959.00 RCACP SERIES 2013 PRINCIPA 200.8800.925 8,240.00 8,444.00 .00 .00 .00 .00 .00 RCACP SERIES 2013 INTEREST 200.8800.926 6,489.78 .00 .00 .00 .00 .00 .00 PRINCIPAL - 2015 PW LEASE 200.8800.927 .00 .00 .00 .00 .00 .00 .00 INTEREST - 2015 PW LEASE 200.8800.928 .00 .00 .00 .00 .00 .00 .00 GO REFUND SERIES 2016A PRI 200.8800.929 64,000.00 68,000.00 66,000.00 69,000.00 68,000.00 68,000.00 68,000.00 GO REFUND SERIES 2016A INT 200.8800.930 12,833.00 11,521.00 10,127.00 8,774.00 7,360.00 7,360.00 7,360.00 2017 LEASE PURCHASE PRIN 200.8800.931 34,602.67 35,448.98 36,315.98 37,205.00 110,413.00 .00 .00 2017 LEASE PURCHASE INT 200.8800.932 5,640.25 4,793.95 3,926.95 3,039.00 6,169.00 .00 .00 2018 VML KNUCKLEBOOM PRIN 200.8800.933 10,131.31 20,736.15 21,383.95 22,052.00 22,739.00 .00 .00 2018 VML KNUCKLEBOOM INT 200.8800.934 2,434.32 4,395.11 3,747.31 3,082.00 2,391.00 .00 .00 2021 REFUND SERIES 2006A P 200.8800.935 .00 .00 .00 .00 55,000.00 55,000.00 55,000.00 2021 REFUND SERIES 2006A I 200.8800.936 .00 .00 .00 .00 4,465.40 4,465.40 4,465.40 2016B VML/VACO REFUNDING PRIN 200.8800.937 .00 .00 .00 .00 181,000.00 181,000.00 181,000.00 2016B VML/VACO REFUNDING INT 200.8800.938 .00 .00 .00 .00 21,864.00 21,864.00 21,864.00 2021 REFUND SERIES 2013 PRIN 200.8800.939 .00 .00 .00 .00 94,000.00 94,000.00 94,000.00 2021 REFUND SERIES 2013 INT 200.8800.940 .00 .00 .00 .00 18,742.00 18,742.00 18,742.00 2021 NEW MONEY ISSUANCE PRIN 200.8800.941 .00 .00 .00 .00 417,000.00 417,000.00 417,000.00 2021 NEW MONEY ISSUANCE INT 200.8800.942 .00 .00 .00 .00 66,550.00 66,550.00 66,550.00 DEBT RETIREMENT - BONDS 436,599.42 455,690.98 764,379.22 444,133.00 1,314,885.40 1,171,673.40 1,171,673.40 111 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Stormwater Fund Transfer 409,738 207,164 420,996 420,996 213,832 103.22% Grant Fund Transfer - - - - - 0.00% Capital Fund Transfer 1,698,725 550,000 169,000 169,000 (381,000) 100.00% Non Department Transfer - - - - - 0.00% Total 2,108,463 757,164 589,996 589,996 (167,168) -22.08% General Fund Expenditure Budget Transfers Stormwater Fund Transfer Capital Fund Transfer 112 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL TRANSFER TO STORMWATER 200.9950.900 171,912.73 181,627.65 409,738.48 207,164.00 561,769.00 420,996.00 420,996.00 TRANSFER TO GRANT FUND 200.9950.901 161,990.75 .00 .00 .00 .00 .00 .00 TRANSFER TO CAPITAL FUND 200.9950.905 .00 600,012.00 1,698,724.96 550,000.00 .00 169,000.00 169,000.00 NON DEPT TRANSFERS 200.9950.910 .00 .00 .00 .00 .00 .00 .00 TRANSFERS TO 333,903.48 781,639.65 2,108,463.44 757,164.00 561,769.00 589,996.00 589,996.00 113 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 277,479 - - - - 0.00% Operating 4,253 - - - - 0.00% Capital - - - - - 0.00% Total 281,732 - - - - 0.00% General Fund Expenditure Budget 114 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL TRAVEL (MILEAGE/FARE)200.9000.560 .00 .00 4,253.22 .00 .00 .00 .00 PTO PAYOUT 200.9970.101 .00 .00 257,760.35 .00 .00 .00 .00 PTO PAYOUT SS/MEDICARE 200.9970.201 .00 .00 19,718.69 .00 .00 .00 .00 VRS - TRUE-UP 200.9970.999 .00 .00 .00 .00 .00 .00 .00 TRAVEL & PTO PAYOUT .00 .00 281,732.26 .00 .00 .00 .00 TOTAL GENERAL FUND 8,402,854.90 7,358,329.35 8,696,147.94 8,032,560.00 10,855,878.16 10,246,695.43 10,246,695.43 115 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance PD Overtime Grant 2,820 - - - - 0.00% AY20 PD Overtime Grant 2,741 - - - - 0.00% BVP Grant 1,986 - - - - 0.00% Fire Programs Grant 30,862 - - - - 0.00% VDOT Gladecreek PhII 331,834 - - - - 0.00% VML Risk Mgmt Grant 3,919 4,000 4,000 4,000 - 0.00% Brownfield Grant 12,207 - - - - 0.00% Walnut Ave 5th West 43,855 - - - - 0.00% VIDA/TAF Grant 68,200 - - - - 0.00% EPA Grant 90,899 - - - - 0.00% AY19 Bryne Grant 833 - - - - 0.00% Walnut Ave Lee 1st 55,144 - - - - 0.00% CARES Act Funding 1,368,772 - - - - 0.00% CARES Utility Funding 32,261 - - - - 0.00% 2020 FEMA 7,650 - - - - 0.00% AY21 DHR Grant 12,564 - - - - 0.00% AY21 GC Greenway 2B - 380,800 - - (380,800) -100.00% ARPA Funding - - 4,204,017 4,204,017 4,204,017 100.00% Total 2,066,547 384,800 4,208,017 4,208,017 3,823,217 993.56% 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 been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.*** 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 116 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL DMV OVERTIME GRANT REIMB 250.1000.001 7,488.64 8,548.65 2,820.11 .00 .00 .00 .00 AW20 DMV OVERTIME GRANT RE 250.1001.001 .00 .00 2,741.12 .00 .00 .00 .00 AW21 DMV OVERTIME GRANT RE 250.1002.001 .00 .00 .00 .00 .00 .00 .00 BVP VEST GRANT REIMB 250.1020.001 333.00 720.45 1,986.00 .00 .00 .00 .00 LE BLOCK GRANT REIMB 250.1025.001 .00 3,962.00 .00 .00 .00 .00 .00 AY20 BVP VEST GRANT REIMB 250.1026.001 .00 .00 .00 .00 .00 .00 .00 FIRE PROGRAMS GRANT 250.1030.001 .00 29,494.00 30,862.00 .00 .00 .00 .00 DMV DUI TASKFORCE GRANT 250.1035.001 46,419.22 14,759.78 .00 .00 .00 .00 .00 TAP VDOT 80% GRANT 250.1040.001 43,801.09 82,144.42 331,834.10 .00 .00 .00 .00 GISH MILL STUDY GRANT 250.1045.001 10,000.00 .00 .00 .00 .00 .00 .00 VML RISK MANAGEMENT GRANT 250.1050.001 4,000.00 4,000.00 3,918.65 4,000.00 4,000.00 4,000.00 4,000.00 ARBOR DAY GRANT 250.1055.001 800.00 212.88 .00 .00 .00 .00 .00 CCD NEIGHBORHOOD PLANNING 250.1060.001 8,638.75 21,361.25 .00 .00 .00 .00 .00 BROWNFIELD GRANT REVENUE 250.1065.001 .00 26,793.00 12,207.00 .00 .00 .00 .00 WALNUT AVE BIKE PED 5TH WE 250.1070.001 .00 89,365.51 43,855.00 .00 .00 .00 .00 VIDA/TAF GRANT PROGRAM REV 250.1075.001 .00 66,000.00 68,200.00 .00 .00 .00 .00 EPA BROWNFIELDS GRNT REV 250.1080.001 .00 59,143.92 90,899.40 .00 .00 .00 .00 AWYR2019 BYRNE JAG GRANT R 250.1085.001 .00 10,672.62 832.80 .00 .00 .00 .00 2020 CENSUS GRANT REIMB 250.1090.001 .00 213.66 .00 .00 .00 .00 .00 WALNT AV BIKE PED LEE TO 1 250.1095.001 .00 352.72 55,143.57 .00 .00 .00 .00 CARES ACT REVENUE 250.1100.001 .00 16,246.13 1,368,771.59 .00 .00 .00 .00 ARPA CSLFRF NEU REVENUE 250.1150.001 .00 .00 .00 .00 4,204,017.00 4,204,017.00 4,204,017.00 ARPA ACCOUNT INTEREST INC 250.1150.002 .00 .00 .00 .00 .00 .00 .00 CARES ACT UTILITY REVENUE 250.1175.001 .00 .00 32,261.07 .00 .00 .00 .00 ARPA SLFRF UTILITY REVENUE 250.1180.001 .00 .00 .00 .00 .00 .00 .00 2020 FEMA COVID19 250.1200.001 .00 24,270.15 7,649.70 .00 .00 .00 .00 AY21 DHR GISH MILL GRANT 250.1210.001 .00 .00 12,564.00 .00 .00 .00 .00 AY21 IRF ECON DEV GRANT 250.1220.001 .00 .00 .00 .00 .00 .00 .00 AY21 DCJS BODY WORN GR REV 250.1230.001 .00 .00 .00 .00 .00 .00 .00 GLADE CREEK GRNWY PH2B REV 250.1240.001 .00 .00 .00 380,800.00 .00 .00 .00 REVENUE REIMBURSEMENT 250.1250.001 .00 .00 .00 .00 .00 .00 .00 TRANSFER FROM 250.4105.001 161,990.75 .00 .00 .00 - - - TOTAL GRANT FUND 283,471.45 458,261.14 2,066,546.11 384,800.00 4,208,017.00 4,208,017.00 4,208,017.00 117 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance PD Overtime Grant 2,820 - - - - 0.00% AY20 PD Overtime Grant 2,741 - - - - 0.00% BVP Grant 1,986 - - - - 0.00% Fire Programs Grant 30,862 - - - - 0.00% VDOT Gladecreek PhII 331,834 - - - - 0.00% VML Risk Mgmt Grant 3,919 4,000 4,000 4,000 - 0.00% Brownfield Grant 12,207 - - - - 0.00% Walnut Ave 5th West 43,855 - - - - 0.00% VIDA/TAF Grant 68,200 - - - - 0.00% EPA Grant 90,899 - - - - 0.00% AY19 Bryne Grant 833 - - - - 0.00% Walnut Ave Lee 1st 55,144 - - - - 0.00% CARES Act Funding 1,368,772 - - - - 0.00% CARES Utility Funding 32,261 - - - - 0.00% 2020 FEMA 7,650 - - - - 0.00% AY21 DHR Grant 12,564 - - - - 0.00% AY21 GC Greenway 2B - 380,800 - - (380,800) -100.00% ARPA Funding - - 4,204,017 4,204,017 4,204,017 100.00% Total 2,066,547 384,800 4,208,017 4,208,017 3,823,217 993.56% 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 been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.*** 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 118 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL OVERTIME 250.1000.102 6,036.50 8,548.65 2,820.11 .00 .00 .00 .00 TRAVEL & TRAINING 250.1000.560 702.14 .00 .00 .00 .00 .00 .00 OTHER EQUIPMENT 250.1000.716 750.00 .00 .00 .00 .00 .00 .00 OVERTIME 250.1001.102 .00 .00 2,741.12 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1020.553 333.00 720.45 1,986.00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1025.553 .00 3,962.00 .00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1030.553 2,862.93 188,621.82 30,862.00 .00 .00 .00 .00 SALARIES & WAGES 250.1035.101 31,351.31 9,340.92 .00 .00 .00 .00 .00 OVERTIME 250.1035.102 154.55 1,269.47 .00 .00 .00 .00 .00 MEDICARE & SS 250.1035.201 2,363.91 820.27 .00 .00 .00 .00 .00 RETIREMENT-VRS 250.1035.202 3,238.53 1,162.68 .00 .00 .00 .00 .00 INSURANCE-VRS 250.1035.203 419.68 130.20 .00 .00 .00 .00 .00 NATIONWIDE 250.1035.204 79.33 25.00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 250.1035.205 6,968.76 630.00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 250.1035.211 1,013.52 485.20 .00 .00 .00 .00 .00 UNIFORMS/WEARING APPAREL 250.1035.310 106.50 584.24 .00 .00 .00 .00 .00 TELEPHONE 250.1035.521 723.13 215.30 .00 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1035.553 .00 96.50 .00 .00 .00 .00 .00 SPECIAL PROJECT 250.1040.741 43,801.09 93,539.64 331,834.10 .00 .00 .00 .00 GISH MILL STUDY GRANT 250.1045.724 10,000.00 .00 .00 .00 .00 .00 .00 VML RISK MANAGEMENT GRANT 250.1050.585 4,000.00 4,000.00 3,918.65 4,000.00 4,000.00 4,000.00 4,000.00 ARBOR DAY GRANT 250.1055.556 800.00 .00 .00 .00 .00 .00 .00 CCD NEIGHBORHOOD PLANNING 250.1060.302 8,638.75 21,361.25 .00 .00 .00 .00 .00 BROWNFIELD GRANT 250.1065.302 .00 26,793.00 12,207.00 .00 .00 .00 .00 CONTRACTUAL SERVICES 250.1070.302 .00 89,017.35 43,855.00 .00 .00 .00 .00 CONTRACTUAL SVCS 250.1075.302 .00 66,000.00 68,200.00 .00 .00 .00 .00 HAZARD MAT CONTRACTUAL SVC 250.1080.302 .00 47,817.60 48,345.00 .00 .00 .00 .00 PETR SITES CONTRACTUAL SVC 250.1080.303 .00 10,489.60 42,554.40 .00 .00 .00 .00 HAZARD MAT TRAVEL & DIR EX 250.1080.560 .00 836.72 .00 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1085.553 .00 3,628.98 .00 .00 .00 .00 .00 OTHER EQUIPMENT 250.1085.716 .00 7,043.64 832.80 .00 .00 .00 .00 MATERIALS AND SUPPLIES 250.1090.553 .00 213.66 .00 .00 .00 .00 .00 CONTRACTUAL SERVICES 250.1095.302 .00 352.72 55,143.57 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1095.553 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES 250.1100.101 .00 .00 379,875.62 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 250.1100.102 .00 .00 25,015.39 .00 .00 .00 .00 SS/MEDICARE 250.1100.201 .00 .00 28,637.65 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 250.1100.202 .00 .00 39,226.47 .00 .00 .00 .00 INSURANCE - VRS 250.1100.203 .00 .00 4,846.23 .00 .00 .00 .00 NATIONWIDE 250.1100.204 .00 .00 752.20 .00 .00 .00 .00 MEDICAL INSURANCE 250.1100.205 .00 .00 60,974.00 .00 .00 .00 .00 MATERIALS & SUPPLIES 250.1100.553 .00 16,244.97 829,444.03 .00 .00 .00 .00 CAPITAL OUTLAY 250.1150.799 .00 .00 .00 .00 .00 .00 .00 WVWA ARPA TRANSFER 250.1150.915 .00 .00 .00 .00 4,204,017.00 4,204,017.00 4,204,017.00 WATER & SEWER ASSISTANCE 250.1175.513 .00 .00 32,261.07 .00 .00 .00 .00 2020 FEMA COVID19 REIMB 250.1200.553 .00 24,270.15 7,649.70 .00 .00 .00 .00 A&E RECOVERY & REHAB 250.1210.315 .00 .00 1,450.00 .00 .00 .00 .00 NATIONAL REGISTER ACTIV 250.1210.316 .00 .00 3,614.00 .00 .00 .00 .00 H&H STUDY 250.1210.317 .00 .00 7,500.00 .00 .00 .00 .00 CONTRACTUAL SVCS - ENG 250.1240.302 .00 .00 .00 10,560.00 .00 .00 .00 ROW & UTILITIES 250.1240.513 .00 .00 .00 8,000.00 .00 .00 .00 CONSTRUCTION 250.1240.741 .00 .00 .00 362,240.00 .00 .00 .00 TOTAL GRANT FUND 124,343.63 628,221.98 2,066,546.11 384,800.00 4,208,017.00 4,208,017.00 4,208,017.00 119 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Transfer In General Fund 1,698,725 550,000 169,000 169,000 (381,000) -69.27% Transfer In Utility Fund - - 2,500,000 2,500,000 2,500,000 - Use of Fund Balance - 285,000 - - (285,000) -100.00% Total 1,698,725 835,000 2,669,000 2,669,000 1,834,000 219.64% Capital Fund Summary of Revenues Capital Fund Revenue Transfer In General Fund Transfer In Utility Fund Use of Fund Balance 120 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL RE-APPROPRIATED FUND BALAN 400.1899.010 .00 .00 .00 285,000.00 - - - RECOVERIES & REBATES 400.1901.001 .00 .00 .00 .00 - - - TRANSFER FROM GEN FUND 400.4105.001 .00 600,012.00 1,698,724.96 550,000.00 - 169,000.00 169,000.00 TRANSFER FROM UTIL FUND 400.4105.002 .00 .00 .00 .00 2,500,000.00 2,500,000.00 2,500,000.00 TOTAL CAPITAL FUND - 600,012.00 1,698,724.96 835,000.00 2,500,000.00 2,669,000.00 2,669,000.00 121 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Treasurer/Finance - 200,000 - - (200,000) -100.00% Police Department - 100,000 11,000 11,000 (89,000) -89.00% Highway Maintenance - 20,000 580,000 580,000 560,000 2800.00% Building & Grounds 660,947 - 462,000 462,000 462,000 - Health Department - - - - - - Traffic Signs & Streets 90,890 150,000 266,000 266,000 116,000 77.33% Town Museum - 25,000 15,000 15,000 (10,000) -40.00% Planning & Zoning - 50,000 275,000 275,000 225,000 450.00% Economic Development 7,962 290,000 860,000 860,000 570,000 196.55% Transfer to Stormwater - - 200,000 200,000 200,000 - Total 759,799 835,000 2,669,000 2,669,000 1,834,000 219.64% 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 122 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL CONTRACTUAL SERVICES 400.1214.302 .00 .00 .00 200,000.00 .00 .00 .00 CAPITAL OUTLAY 400.3101.799 .00 27,000.00 .00 100,000.00 .00 11,000.00 11,000.00 MATERIALS & SUPPLIES 400.4101.553 .00 .00 .00 20,000.00 .00 .00 .00 MOUNTAIN VIEW ROAD IMP 400.4101.701 .00 .00 .00 .00 .00 150,000.00 150,000.00 HARDY RD PAVING 400.4101.781 .00 .00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 400.4101.799 .00 58,249.30 .00 150,000.00 .00 430,000.00 430,000.00 CONTRACTUAL SERVICES 400.4108.302 .00 .00 .00 .00 .00 226,000.00 226,000.00 CAPITAL OUTLAY 400.4108.799 .00 .00 60,890.00 .00 .00 40,000.00 40,000.00 FURNITURE AND FIXTURES 400.4304.702 .00 .00 29,490.16 .00 .00 .00 .00 WINDOW REPLACEMENT 400.4304.720 .00 .00 16,500.00 .00 .00 .00 .00 LIGHTING 400.4304.722 .00 .00 12,837.94 .00 .00 .00 .00 HVAC REPLACEMENT 400.4304.725 .00 .00 12,590.00 .00 .00 .00 .00 PARKING LOT REPAVING 400.4304.781 .00 .00 91,948.21 .00 .00 .00 .00 CAPITAL OUTLAY 400.4304.799 .00 100,175.69 497,580.81 .00 .00 462,000.00 462,000.00 CAPITAL OUTLAY 400.4305.799 .00 17,316.00 .00 .00 .00 .00 .00 CAPITAL OUTLAY 400.7108.799 .00 .00 .00 25,000.00 .00 15,000.00 15,000.00 GREENWAY EXPENDITURES MATC 400.8101.545 .00 .00 .00 50,000.00 .00 275,000.00 275,000.00 GISH MILL DELIVERY 400.8150.724 .00 .00 7,961.98 250,000.00 .00 .00 .00 CAPITAL OUTLAY 400.8150.799 .00 .00 .00 40,000.00 .00 860,000.00 860,000.00 TRANSFERS TO EDA 400.8150.916 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES 400.9103.101 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - OVERTIM 400.9103.102 .00 .00 .00 .00 .00 .00 .00 SS/MEDICARE 400.9103.201 .00 .00 .00 .00 .00 .00 .00 RETIREMENT CONTRIBUTION- V 400.9103.202 .00 .00 .00 .00 .00 .00 .00 INSURANCE - VRS 400.9103.203 .00 .00 .00 .00 .00 .00 .00 NATIONWIDE 400.9103.204 .00 .00 .00 .00 .00 .00 .00 MEDICAL INSURANCE 400.9103.205 .00 .00 .00 .00 .00 .00 .00 DISABILITY INS - HYBRID EM 400.9103.207 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 400.9103.211 .00 .00 .00 .00 .00 .00 .00 NON DEPT TRANSFERS 400.9950.910 .00 .00 .00 .00 .00 200,000.00 200,000.00 TOTAL CAPITAL FUND .00 202,740.99 729,799.10 835,000.00 .00 2,669,000.00 2,669,000.00 123 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Transfer In 659,477 414,328 620,996 620,996 206,668 49.88% Total 659,477 414,328 620,996 620,996 206,668 49.88% 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. In FY 22-23, $420,996 is transferred from the General Fund to cover operations, and Stormwater Revenue Transfer In 124 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ COUNCIL MISCELLANEOUS INCOME 600.1899.001 20.88 .00 .00 .00 - - - RE-APPROPRIATED FUND BALAN 600.1899.010 .00 .00 .00 .00 - - - TRANSFER FROM 600.4105.001 343,825.44 363,255.29 659,476.96 414,328.00 561,769.00 620,996.00 620,996.00 TOTAL STORMWATER FUND 343,846.32 363,255.29 659,476.96 414,328.00 561,769.00 620,996.00 620,996.00 125 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Administration 74,213 94,772 102,874 102,874 8,102 8.55% Street & Road Cleaning 78,980 90,412 85,081 85,081 (5,331) -5.90% Operations 240,638 190,417 433,041 433,041 242,624 127.42% Debt Retirement 5,966 38,727 - - (38,727) -100.00% Total 399,796 414,328 620,996 620,996 206,668 49.88% Stormwater Fund Summary of Expenditures Stormwater Expenditures Administration Street & Road Cleaning Operations Debt Retirement 126 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 62,319 49,772 91,551 91,551 41,779 83.94% Operating 11,894 45,000 4,500 4,500 (40,500) -90.00% Capital - - 6,823 6,823 6,823 0.00% Total 74,213 94,772 102,874 102,874 8,102 8.55% Authorized Positions Utility Systems Manager 1.00 Total Positions - - 1.00 Stormwater Fund Expenditure Budget Stormwater Administration Personnel Operating Capital 127 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 600.6200.101 31,379.29 33,972.73 34,267.55 36,645.00 66,162.00 66,162.00 66,162.00 SALARIES & WAGES - OVERTIM 600.6200.102 .00 .00 .00 .00 .00 .00 .00 SALARIES & WAGES - PART-TI 600.6200.103 .00 .00 63.65 .00 .00 .00 .00 SEPARATION PAY 600.6200.105 .00 127.64 2,990.24 .00 .00 .00 .00 SS/MEDICARE 600.6200.201 2,318.38 2,367.95 2,848.74 2,803.00 5,062.00 5,062.00 5,062.00 RETIREMENT CONTRIBUTION- V 600.6200.202 480.29 26,859.76 15,966.15 4,473.00 7,206.00 7,206.00 7,206.00 INSURANCE - VRS 600.6200.203 389.71 406.32 445.65 481.00 886.00 886.00 886.00 NATIONWIDE 600.6200.204 51.93 49.12 308.56 574.00 120.00 120.00 120.00 MEDICAL INSURANCE 600.6200.205 3,463.89 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 .00 DISABILITY INS - HYBRID EM 600.6200.207 33.42 20.22 28.94 50.00 .00 .00 .00 UNEMPLOYMENT INSURANCE 600.6200.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 600.6200.211 519.71 264.45 688.03 109.00 3,547.00 3,547.00 3,547.00 CONTRACTUAL SERVICES 600.6200.302 27,122.48 9,734.43 5,206.95 35,000.00 95,000.00 .00 .00 INDEPENDENT AUDITORS 600.6200.303 4,445.00 1,000.00 3,472.75 3,500.00 3,500.00 .00 .00 SPECIAL TRAINING 600.6200.356 .00 .00 .00 1,000.00 1,000.00 1,000.00 1,000.00 PERMITTING 600.6200.371 2,250.00 3,000.00 3,000.00 5,000.00 5,000.00 3,000.00 3,000.00 TELEPHONE 600.6200.521 380.12 456.11 214.26 500.00 500.00 500.00 500.00 LEASE OF EQUIPMENT 600.6200.801 .00 .00 .00 .00 .00 6,823.00 6,823.00 ADMINISTRATION 72,834.22 82,800.18 74,213.02 94,772.00 196,551.00 102,874.00 102,874.00 128 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 64,278 73,016 64,251 64,251 (8,765) -12.00% Operating 15,980 17,396 15,830 15,830 (1,566) -9.00% Capital (1,278) - 5,000 5,000 5,000 0.00% Total 78,980 90,412 85,081 85,081 (5,331) -5.90% 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 129 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 600.6202.101 31,591.38 28,608.01 42,521.40 44,416.00 41,073.00 41,073.00 41,073.00 SALARIES & WAGES - OVERTIM 600.6202.102 946.51 521.22 695.61 1,000.00 700.00 700.00 700.00 SEPARATION PAY 600.6202.105 .00 .00 445.37 .00 .00 .00 .00 SS/MEDICARE 600.6202.201 2,444.41 2,173.72 3,172.42 3,474.00 3,196.00 3,196.00 3,196.00 RETIREMENT CONTRIBUTION- V 600.6202.202 2,863.34 3,011.39 4,165.22 5,526.00 4,471.00 4,471.00 4,471.00 INSURANCE - VRS 600.6202.203 -2,655.66 1,223.49 448.18 594.00 550.00 550.00 550.00 NATIONWIDE 600.6202.204 81.94 51.16 7.35 144.00 120.00 120.00 120.00 MEDICAL INSURANCE 600.6202.205 1,401.89 3,048.80 11,114.94 14,724.00 13,800.00 13,800.00 13,800.00 DISABILITY INS - HYBRID EM 600.6202.207 192.36 104.41 151.74 368.00 341.00 341.00 341.00 WORKERS' COMPENSATION INS 600.6202.211 1,580.11 1,651.27 1,364.96 2,770.00 1,730.00 1,730.00 1,730.00 MAINTENANCE & REPAIRS EQUI 600.6202.304 4,153.49 3,986.27 5,517.58 7,000.00 10,000.00 8,000.00 8,000.00 UNIFORMS/WEARING APPAREL 600.6202.310 360.95 518.03 639.00 715.00 800.00 800.00 800.00 MOTOR VEHICLE INSURANCE 600.6202.535 380.00 474.00 452.00 381.00 500.00 500.00 500.00 GAS, OIL,GREASE & ANTIFREE 600.6202.548 3,266.54 1,653.82 2,519.61 3,500.00 4,000.00 4,000.00 4,000.00 OIL, ANTIFREEZE, AND FLUID 600.6202.549 .00 224.94 525.58 500.00 500.00 500.00 500.00 MATERIALS & SUPPLIES 600.6202.553 .00 .00 32.50 200.00 200.00 200.00 200.00 SMALL TOOLS 600.6202.554 .00 .00 31.48 100.00 100.00 100.00 100.00 REGIONAL LANDFILL CHARGES 600.6202.601 954.24 4,702.82 6,261.86 5,000.00 5,000.00 5,000.00 5,000.00 CAPITAL OUTLAY 600.6202.799 .00 .00 -35,450.00 .00 .00 .00 .00 DEPRECIATION 600.6202.996 8,542.95 34,171.86 34,171.86 .00 .00 .00 .00 STREET & ROAD CLEANING 56,104.45 86,125.21 78,788.66 90,412.00 87,081.00 85,081.00 85,081.00 130 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel 179,606 128,817 132,028 132,028 3,211 2.49% Operating 15,304 29,100 36,513 36,513 7,413 25.47% Capital 45,728 32,500 264,500 264,500 232,000 713.85% Total 240,638 190,417 433,041 433,041 242,624 127.42% Authorized Positions Stormwater Technician 1.00 Equipment Operator III 1.00 Total Positions - - 2.00 Stormwater Fund Expenditure Budget Stormwater Operations Personnel Operating Capital 131 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL SALARIES & WAGES 600.6205.101 103,097.47 111,292.48 111,115.58 80,094.00 90,874.00 90,874.00 90,874.00 SALARIES & WAGES - OVERTIM 600.6205.102 11,255.86 5,086.44 4,865.98 6,000.00 5,000.00 5,000.00 5,000.00 SALARIES & WAGES - PART-TI 600.6205.103 .00 .00 .00 .00 .00 .00 .00 SEPARATION PAY 600.6205.105 6,334.16 382.89 40.82 .00 .00 .00 .00 SS/MEDICARE 600.6205.201 9,001.82 8,409.08 8,573.64 6,586.00 7,335.00 7,335.00 7,335.00 RETIREMENT CONTRIBUTION- V 600.6205.202 10,410.66 11,602.23 11,843.76 9,966.00 9,894.00 9,894.00 9,894.00 INSURANCE - VRS 600.6205.203 1,172.66 1,304.11 1,289.73 1,072.00 1,217.00 1,217.00 1,217.00 NATIONWIDE 600.6205.204 206.48 147.98 102.84 240.00 240.00 240.00 240.00 MEDICAL INSURANCE 600.6205.205 24,459.40 23,938.68 23,386.65 19,544.00 17,136.00 17,136.00 17,136.00 DISABILITY INS - HYBRID EM 600.6205.207 202.03 208.95 251.21 249.00 332.00 332.00 332.00 UNEMPLOYMENT INSURANCE 600.6205.209 .00 .00 .00 .00 .00 .00 .00 WORKERS' COMPENSATION INS 600.6205.211 5,227.01 5,897.92 4,916.07 5,066.00 4,883.00 4,883.00 4,883.00 MAINTENANCE & REPAIRS EQUI 600.6205.304 895.50 101.60 .00 3,000.00 5,000.00 2,500.00 2,500.00 SPECIAL TRAINING 600.6205.356 227.75 14.58 8.58 .00 1,500.00 500.00 500.00 PROPERTY INSURANCE 600.6205.532 .00 .00 .00 .00 1,000.00 .00 .00 MOTOR VEHICLE INSURANCE 600.6205.535 .00 .00 .00 .00 .00 .00 .00 LIABILITY INSURANCE 600.6205.538 .00 .00 .00 .00 .00 .00 .00 GAS, OIL,GREASE & ANTIFREE 600.6205.548 7.83 .00 .00 300.00 2,000.00 2,000.00 2,000.00 OIL, ANTIFREEZE, AND FLUID 600.6205.549 .00 31.48 .00 50.00 500.00 500.00 500.00 MATERIALS & SUPPLIES 600.6205.553 3,438.52 2,485.72 2,429.19 5,000.00 12,000.00 10,000.00 10,000.00 SMALL TOOLS 600.6205.554 562.90 551.93 .00 750.00 2,000.00 2,000.00 2,000.00 STREET MATERIALS 600.6205.558 2,283.28 3,767.95 4,611.80 10,000.00 16,000.00 12,000.00 12,000.00 PROP OWNER: CURB & GUTTER 600.6205.718 .00 .00 .00 2,500.00 2,500.00 2,500.00 2,500.00 STORM DRAINAGE PROJECTS 600.6205.721 25,442.30 13,058.50 45,727.61 30,000.00 50,000.00 150,000.00 150,000.00 CAPITAL OUTLAY 600.6205.799 .00 .00 .00 .00 .00 100,000.00 100,000.00 LEASE/RENTAL OF EQUIPMENT 600.6205.801 .00 .00 8,254.14 10,000.00 10,000.00 14,130.00 14,130.00 OPERATIONS 204,225.63 188,282.52 227,417.60 190,417.00 239,411.00 433,041.00 433,041.00 132 Actual Adopted Proposed Adopted $ Budget % Budget FY 20-21 FY 21-22 FY 22-23 FY22-23 Variance Variance Personnel - - - - - 0.00% Operating 5,966 38,727 - - (38,727) -100.00% Capital - - - - - 0.00% Total 5,966 38,727 - - (38,727) -100.00% 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 133 ACCOUNT DESCRIPTION FUND ACTUAL ACTUAL ACTUAL FY22 ADOPTED DEPT REQ MGR REQ COUNCIL 2019 LEASE PURCHASE PRIN 600.8800.901 .00 .27 -.20 33,588.00 35,663.00 .00 .00 2019 LEASE PURCHASE INT 600.8800.902 1,221.61 6,933.37 5,965.99 5,139.00 3,063.00 .00 .00 OTHER LOAN COSTS 600.8800.903 3,500.00 .00 .00 .00 .00 .00 .00 DEBT RETIREMENT - BONDS 4,721.61 6,933.64 5,965.79 38,727.00 38,726.00 .00 .00 134 Original Issue Balance as of Principal Interest Total Debt General Fund 2,228,408.87$ 2013 Carter Bank Refunding 2.05%11/1/2024 696,208.81$ 225,732.57 11,958.52 237,691.09 702,000.00$ Series 2016A VML/VACO Refunding 2.05%2/1/2027 359,000.00$ 68,000.00 7,359.50 75,359.50 73,180.00$ RCACP***2.46%9/30/2022 2,332.00$ 2,332.00 - 2,332.00 746,241.00$ VML 2017 Equipment Lease Purchase*2.43%12/29/2024 -$ - - - 157,053.42$ VML 2018 Knuckleboom Lease Purchase*3.10%7/27/2025 -$ - - - 1,786,000.00$ 2016B VML/VACO Refunding 2.05%8/1/2027 1,157,000.00$ 181,000.00 21,863.25 202,863.25 305,000.00$ Refunding of Series 2006A VRA, 2021 Series 1.66%6/30/2027 260,000.00$ 55,000.00 4,465.40 59,465.40 1,225,000.00$ Refunding of Series 2013, 2021 Series 1.66%6/30/2033 1,129,000.00$ 94,000.00 18,741.40 112,741.40 4,429,000.00$ New Money 2021 Series 1.66%6/30/2031 4,009,000.00$ 417,000.00 66,549.40 483,549.40 7,612,540.81$ 1,043,064.57$ 130,937.47$ 1,174,002.04$ Debt Reimbursements Roanoke County 2013 Carter Bank Refunding 11/1/2024 (187,723.76)$ (60,778.59)$ (3,219.84)$ (63,998.43)$ Roanoke County Series 2016A VML/VACO Refunding 2/1/2027 (179,500.00)$ (34,000.00)$ (3,679.75)$ (37,679.75)$ Roanoke County Refunding of Series 2006A VRA, 2021 Series 6/30/2027 (260,000.00)$ (55,000.00)$ (4,465.40)$ (59,465.40)$ WVWA 2016B VML/VACO Refunding 8/1/2027 (1,157,000.00)$ (181,000.00)$ (21,863.25)$ (202,863.25)$ WVWA Refunding of Series 2013, 2021 Series 6/30/2033 (1,129,000.00)$ (94,000.00)$ (18,741.40)$ (112,741.40)$ WVWA New Money 2021 Series 6/30/2031 (4,009,000.00)$ (417,000.00)$ (66,549.40)$ (483,549.40)$ (6,922,223.76)$ (841,778.59)$ (118,519.04)$ (960,297.63)$ Stormwater Fund 242,703.00$ 2019 Street Sweeper Lease Purchase*3.02%4/19/2026 -$ - - - -$ -$ -$ -$ NET REIMBURSEMENTS 690,317.05$ 201,285.98$ 12,418.43$ 213,704.41$ *These debts were paid off in FY 21-22. 135 CIP Funding Description Amount Budget Code Community Blight Abatement & Acquisition 250,000.00 400.8150.799 Mountain View Rd Engineering & Design 150,000.00 400.4101.701 3rd Street Geotech & Review 30,000.00 400.4101.799 Glade Creek Greenway 2b Gap Funding 275,000.00 400.8101.545 Pool Closure /Park Development Phase 1 125,000.00 400.4304.799 War Memorial Audio & Visual Equipment Updates 95,000.00 400.4304.799 Community Programs - Holiday & Banner Décor 45,000.00 400.8150.799 Traffic Signal Improvements, (3) Hardy, Bypass, Vinyard, Niagara 166,000.00 400.4108.302 Virginia/Hardy Traffic Signalization Study 60,000.00 400.4108.302 Walnut Ave Public Parking Construction 350,000.00 400.8150.799 Museum Repairs 15,000.00 400.7108.799 Wood Chipper 52,000.00 400.4304.799 Mini Excavator w/ Trailer 125,000.00 400.4304.799 Enclosed PD Firearms Trailer 11,000.00 400.3101.799 Curb, Gutter and Sidewalk Construction- Cleveland 100,000.00 400.4101.799 Gish Mill Utility Connection 40,000.00 400.8150.799 Hotel Site Development 50,000.00 400.8150.799 South Pollard Commercial Development Incentives 125,000.00 400.8150.799 Update Fuel Pump System and Software 35,000.00 400.4304.799 Public Works Generator Switchgear 30,000.00 400.4304.799 Street Sign Replacement Program 40,000.00 400.4108.799 Additional Paving Allocation ($1.1M Total)300,000.00 400.4101.799 Total Capital Fund 2,469,000 CIP Funding Description Amount Budget Code Stormwater Inventory and Needs Assessment 100,000.00 600.6205.799 Private Stormwater Repair & Replacement 100,000.00 600.6205.721 Total Stormwater Fund 200,000 Capital Fund Stormwater Fund Budget FY2022-2023 Town Manager's CIP Funding Listing 136 FY23 Community Blight Abatement & Acquisition 250,000.00 Mountain View Rd Engineering & Design 150,000.00 3rd Street Geotech & Review 30,000.00 Glade Creek Greenway 2b Gap Funding 275,000.00 Pool Closure /Park Development Phase 1 125,000.00 War Memorial Audio & Visual Equipment Updates 95,000.00 Community Programs - Holiday & Banner Décor 45,000.00 Traffic Signal Improvements, (3) Hardy, Bypass, Vinyard, Niagara 166,000.00 Virginia/Hardy Traffic Signalization Study 60,000.00 Walnut Ave Public Parking Construction 350,000.00 Museum Repairs 15,000.00 Wood Chipper 52,000.00 Mini Excavator w/ Trailer 125,000.00 Enclosed PD Firearms Trailer 11,000.00 Curb, Gutter and Sidewalk Construction- Cleveland 100,000.00 Gish Mill Utility Connection 40,000.00 Hotel Site Development 50,000.00 South Pollard Commercial Development Incentives 125,000.00 Update Fuel Pump System and Software 35,000.00 Public Works Generator Switchgear 30,000.00 Stormwater Inventory and Needs Assessment 100,000.00 Private Stormwater Repair & Replacement 100,000.00 Street Sign Replacement Program 40,000.00 Additional Paving Allocation ($1.1M Total)300,000.00 TOTAL 2,669,000.00 FY24 Community Blight Abatement & Acquisition 50,000.00 Mnt View Rd Rev Sharing Contingency 500,000.00 Community Center Façade Updates 60,000.00 Gateway Signs 85,000.00 S. Pollard Sidewalk Planters 10,000.00 Wolf Creek Greenway Public Restroom 125,000.00 Pool Closure /Park Development Phase 2 125,000.00 Skate Park Design 50,000.00 Dumptruck & Snow Plow Replacement 160,000.00 Traffic Signal Improvements, Pollard - Washington 360,000.00 Curb, Gutter and Sidewalk Construction- Vinyard 100,000.00 War Memorial Parking Lot 140,000.00 Public Works Equipment Shelter 75,000.00 Street Sign Replacement Program 40,000.00 Hotel Utility Connection 140,000.00 TOTAL 2,020,000.00 Town of Vinton, Virginia FY23-27 CIP Planning Worksheet 137 Town of Vinton, Virginia FY23-27 CIP Planning Worksheet FY25 Mnt View Rd Rev Sharing Contingency 500,000.00 Virginia / Hardy Paving 450,000.00 Underground Fuel Storage Tanks 80,000.00 Dump Truck, Snowplow & Salt Spreader 175,000.00 Reconstruct Public Works Parking Lot 75,000.00 Replace Backhoe-Frontend Loader 110,000.00 Curb, Gutter and Sidewalk Construction- Bypass Rd 150,000.00 Glade Creek Greenway Restrooms 200,000.00 Public Works Storage Updates 125,000.00 TOTAL 1,865,000.00 FY26 Washington Ave Paving 700,000.00 Refuse Truck Replacement 300,000.00 Bridge Maintenance, Garthright Bridge 400,000.00 Curb, Gutter and Sidewalk Construction- Hardy/VA Rd 150,000.00 Skate Park Construction 250,000.00 TOTAL 1,800,000.00 FY27 Install Guardrails, Giles Avenue 26,100.00 Install Guardrails, Chestnut Avenue 22,000.00 Install Guardrails, Niagara Road/Woodland Place 42,000.00 Enclose Equipment Shelter 74,000.00 Municipal Building Roof Replacement 250,000.00 Street Sweeper Replacement 200,000.00 TOTAL 614,100.00 8,968,100.00 138 Fund/Description Operating Budget Impact Description Annual Operating Impact Capital Budget Capital Fund Community Blight Abatement & Acquisition Regular maintenance cost 5,000.00$ 250,000.00$ Mountain View Rd Engineering & Design None - 150,000.00$ 3rd Street Geotech & Review None - 30,000.00$ Glade Creek Greenway 2b Gap Funding Increased mileage for annual maintenance and upkeep.2,000.00 275,000.00$ Pool Closure /Park Development Phase 1 Reduction of current annual maintenance cost and new ongoing maintence 2,000.00 125,000.00$ War Memorial Audio & Visual Equipment Updates None - 95,000.00$ Community Programs - Holiday & Banner Décor None - 45,000.00$ Traffic Signal Improvements, (3) Hardy, Bypass, Vinyard, Niagara None - 166,000.00$ Virginia/Hardy Traffic Signalization Study None - 60,000.00$ Walnut Ave Public Parking Construction Regular maintenance cost 5,000.00 350,000.00$ Museum Repairs Reduction of current annual maintenance cost.(1,000.00) 15,000.00$ Wood Chipper Regular maintenance cost 1,000.00 52,000.00$ Mini Excavator w/ Trailer Regular maintenance cost 2,000.00 125,000.00$ Enclosed PD Firearms Trailer Regular maintenance cost 500.00 11,000.00$ Curb, Gutter and Sidewalk Construction- Cleveland Reduced mowing and maintenance (1,000.00) 100,000.00$ Gish Mill Utility Connection None - 40,000.00$ Hotel Site Development Reduced mowing and maintenance (500.00) 50,000.00$ South Pollard Commercial Development Incentives None 125,000.00$ Update Fuel Pump System and Software Reduced work time spent for manual entry (2,500.00) 35,000.00$ Public Works Generator Switchgear Regular maintenance cost 1,000.00 30,000.00$ Street Sign Replacement Program Regular maintenance cost 2,000.00 40,000.00$ Additional Paving Allocation ($1.1M Total)Regular maintenance cost 5,000.00 300,000.00$ TOTAL CAPITAL FUND 20,500.00 2,469,000.00 Stormwater Fund Stormwater Inventory and Needs Assessment None - 100,000.00 Private Stormwater Repair & Replacement Regular maintenance cost 5,000.00 100,000.00 TOTAL STORMWATER FUND 5,000.00 200,000.00 2022-23 Capital Improvement Project Costs Projected Operating Impact FY2023 CIP 139 Jul 1 2022 Grade Title Minimum Midpoint Maximum 9 Laborer I 28,380.71$ 33,389.06$ 38,397.42$ 10 Laborer II 29,799.74$ 35,058.52$ 40,317.30$ 11 Equipment Operator I 31,289.73$ 36,811.44$ 42,333.16$ 12 Equipment Operator II 32,854.21$ 38,652.02$ 44,449.82$ 13 Equipment Operator III 34,496.92$ 40,584.62$ 46,672.31$ 14 Community Programs Coordinator, Stormwater Technician Mechanic 36,221.77$ 42,613.85$ 49,005.92$ 15 Records Manager 38,032.86$ 44,744.54$ 51,456.22$ 16 Customer Service/Accounting Technician, Community Programs Supervisor, Public Works Crew Leader, Plannin and Zonin Coordinator 39,934.50$ 46,981.77$ 54,029.03$ 17 Open 41,931.23$ 49,330.86$ 56,730.48$ 18 Executive Assistant/Town Clerk, Administrative Manager, Police Officer Recruits , Professional Standards Police Officer 44,027.79$ 51,797.40$ 59,567.01$ 19 Financial Analyst, Facility Manager, Chief Mechanic, Police Officer Certified Patrol 46,229.18$ 54,387.27$ 62,545.36$ 20 Utility Systems Manager, Associate Planner 48,540.64$ 57,106.63$ 65,672.63$ 21 Corporal 50,967.67$ 59,961.96$ 68,956.26$ 22 Senior Financial Analyst 53,516.05$ 62,960.06$ 72,404.07$ 23 Sergeant 56,191.85$ 66,108.06$ 76,024.27$ 24 Open 59,001.45$ 69,413.47$ 79,825.49$ 25 ssistant Public Works Director, Assistant Finance Director, Assistant Planning and Zoning Director, Economic Develo ment S ecialist Lieutenant 61,951.52$ 72,884.14$ 83,816.76$ 26 Open 65,049.10$ 76,528.35$ 88,007.60$ 27 Open 68,301.55$ 80,354.77$ 92,407.98$ 28 Deputy Chief of Police/Captain 71,716.63$ 84,372.50$ 97,028.38$ 29 Capital Projects Manager 75,302.46$ 88,591.13$ 101,879.80$ 30 Public Works Director, Planning and Zoning Director, Human Resources/Risk Management Director, Community Programs Director, Finance Director 79,067.58$ 93,020.69$ 106,973.79$ 31 Open 83,020.96$ 97,671.72$ 112,322.48$ 32 Police Chief, Treasurer/Assistant Town Manager 87,172.01$ 102,555.31$ 117,938.60$ TOWN OF VINTON PAY CLASSIFICATION PLAN 140 TOWN OF VINTON TAXES, LICENSES AND FEES SCHEDULE EFFECTIVE JULY 1, 2022 Real Estate Tax* $.07 per $100 assessed value (+ $1.09 per $100 to Roanoke County) Personal Property Tax* Value Used For Taxes: Loan Value, 77% of Retail Value Assessment Ratio: 100% Nominal Rate Per $100: $1.00 (+$3.50 to Roanoke County) Machinery and Tools Tax* Value Used For Taxes: Original Total Capitalized Cost Nominal Rate Per $100: $1.00 (+$2.85 to Roanoke County) Assessment Ratio Effective Rate Per $100 Years 1-5 - 25% $0.25 (+$0.75) Years 6-10 - 20% $0.20 (+$0.60) Years 11+ - 15% $0.15 (+$0.45) *Vinton residents pay some taxes to both the town and the county, since services are delivered by both jurisdictions Cigarette Tax $0.25 per pack of 25 or fewer cigarettes E-911 Telephone Service Local tax replaced with statewide tax under the Virginia Communications Sales and Use Tax, 2006 Va. Acts ch.780 General Property Taxes Other Local Taxes 141 Electric Utility Consumer Tax* Residential Consumer: .00900 per kWh/month not to exceed $1.80/month Commercial Consumer: .00610 per kWh/month not to exceed $600.00/month Industrial Consumer: .00640 per kWh/month not to exceed $600.00/month Local Telephone Utility Consumer Tax Local tax replaced with statewide tax under the Enhanced Public Safety Telephone Services Act, 2000 Va. Acts ch.1064 Meals Tax 6% on the amount paid for meal(s) purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not. Mobile Phone Utility Consumer Tax All Consumers: 10% of charges per month to $30.00 in charges per month. Natural Gas Utility Consumer Tax* Residential Consumer: .12183 per CCF/month not to exceed $1.80/month Commercial Consumer: .12183 per CCF/month not to exceed $600.00/month Industrial Consumer: .12183 per CCF/month not to exceed $600.00/month Public Water Utility Consumer Tax* Residential Consumer: 12% per two-month billing period with a Maximum of $1.80 ($15.00 x 12%) per billing period Commercial/Industrial Consumer: 12% per monthly billing period with a maximum of $600.00 ($5,000.00 x 12%) Transient Occupancy Tax 7% on the amount paid for a room or space provided on hotel, motels or campgrounds. *These utilities also pay a license tax of one-half (1/2) of one (1) percent of gross receipts accruing from sales to the ultimate consumer in the Town of Vinton. 142 Classification Rates Minimum Fee Retail $0.20 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Business Services $0.36 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Professional/Financial $0.58 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Wholesale $0.05 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Contractor $0.16 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Peddlers – General $250.00 per person Peddlers – Perishable $ 50.00 per person Itinerant Vendor – General $500.00 per person Itinerant Vendor – Perishable $ 50.00 per person **Additional fees may apply for alcoholic beverages Community Programs Charles R. Hill Community Center Fees The rates listed below are maximum set rates and are subject to change based on the circumstances of each event. Hourly rates and non-profit rates are available upon request. Additional time can be rented on a pro-rated hourly rate schedule. This proposal would be effective for all new bookings made after January 1, 2019. Bookings made prior to this date would be honored at the old rates. Resident Rate: $50/hour Non-Resident Rate: $60/hour Frequency Rate: $35/hour Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount. Rental Fee includes access to the facilities and amenities, and staff supervision. Business Licenses Fees 143 Farmer’s Market Fees The Vinton Farmers’ Market will operate from April through October, Tuesday through Friday from 9:00 a.m. until 6:00 p.m. and Saturday from 9:00 a.m. until 2:00 p.m. The Town of Vinton reserves the right to change or modify the operating hours and season. Daily $ 10.00 Monthly $240.00 Special Event within the Market Area (daily) $ 50.00 War Memorial Rental Fees The rates listed below are maximum set rates and are subject to change based on the circumstances of each event. Hourly rates and non-profit rates are available upon request. Additional time can be rented on a pro-rated hourly rate schedule. This proposal became effective for all new bookings made after January 1, 2021. Business/Individual Rental Rates Event Schedule Library South Ballroom North Ballroom Wedding*/Special Event Rental Rates Friday & Saturday $3,500 Saturday Only $2,800 Sunday Only $2,500 *Weddings require a $500.00 non-refundable deposit **Campus includes access to entire facility, linens, decorations, etc. Miscellaneous Rental Rates/Fees Parking Lot (Per Day) $80.00 Kitchen* 4 Hour Block $20.00 8 Hour Block $40.00 Administrative Fee $40.00 For processing refunds *Requires one-time $150.00 non-refundable damage deposit Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount. Authority-Resolution No. 2398 effective January 1, 2021 144 Planning and Zoning Administrative Appeal $250 fee plus $250 legal ad fee Amend Proffers Same Fee as Rezoning Changes to Approved Site Plan $0 (minor); $350 (major) Copy of Comp/Econ. Dev. Plan Booklet $45 Copy of Subdivision Ordinance $30 Copy of Zoning Map $1 (8 X 10 only in color) Copy of Zoning Ordinance $25 Rezoning - to GB, CB, M-1 or M-2 $850 Rezoning - to PD or MUD $850 Rezoning - to R-3 or R-B $750 Rezoning - to R-LD, R-1, R-2 $650 Sign Permit – Special Event $25 (annual) Sign Permit -Permanent $45 up to $1,000 plus $5.00 per additional $1,000 of cost or portion thereof Site Plan Review $600 Special Use Permit $500 Subdivision Review - Large (5+ lots) $500 Subdivision Review - Small (1 - 4 lots) $150 Vacation of Easement or Plats $100 Variance Application $400 Zoning Permit $35 Zoning/Home Occupation Permit $35 Zoning Permit -New Construction $35 Zoning Verification Letter $0 for a basic letter stating tax map no., property address, and zoning district only $25 for more detailed letter with more information about zoning and property Police Department General Contractual Police Services $ 52.00/hour with 2 hour minimum Precious Metals Dealer Permit $200.00 Police Report $ 15.00 Restricted Parking Permits $ 5.00 Solicitor’s Permit $ 20.00 False Alarms Fifth Dispatch $ 25.00 Sixth Dispatch $ 50.00 Seventh Dispatch $100.00 Eighth and Subsequent Dispatches $150.00 Littering Penalty $ 50.00 Parking Penalties Overtime parking $ 20.00 No parking zone $ 20.00 Parking in handicapped zone $100.00 Restricted parking area $ 10.00 No stopping or standing zone $ 10.00 145 Blocking traffic $ 10.00 Fire lane or within 15 feet of fire hydrant $ 50.00 Parking in front or public or private driveway $ 10.00 Parking in wrong direction $ 20.00 3rd violation within seven (7) day period $100.00 Parking without valid state license $ 15.00 Parking without valid state inspection $ 15.00 Parking over four (4) days $ 15.00 Parking commercial vehicle-residential area $ 10.00 Other $ 10.00 Public Works Additional town-issued refuse carts* $5.00/month per cart Residential-one (1) additional cart Business and Commercial – two (2) additional carts Excessive amounts of bulk, large items, yard waste, brush and limbs requiring five (5) full-size pickup truck loads* $50.00 Additional fee for each full-size pickup truck load over five (5) $15.00 Treasurer/Finance Department General Returned check fee $50.00 DMV Stop Fee $25.00 Duplicate Bill Fee $ 5.00 VLF Transfer Fee $ 1.00 Motor Vehicle License Fees Antique vehicle $ 5.00 Motor vehicle, trailer, semitrailer $20.00 Motorcycle $15.00 Vehicles with gross weight of 4,001 or more $25.00 Transfer fee for replacement vehicle $ 1.00 Public Rights-of-Way User Fee A public rights-of-way user fee is imposed upon each access line of every provider of telecommunications as established under Section 56-468.1 of the 1950 Code of Virginia, as amended. The Town will apply the public rights-of-way use fee as calculated by the Virginia Department of Transportation as provided by law. 146 NOTICE OF PUBLIC HEARING FOR PROPOSED REAL PROPERTY TAX INCREASE The Town of Vinton proposes to increase property tax levies. 1. Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year's total assessed value of real property by 8.55 percent. 2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $.0645 per $100 of assessed value. This rate will be known as the "lowered tax rate." 3. Effective Rate Increase: The Town of Vinton proposes to adopt a tax rate of $.07 per $100 of assessed value. The difference between the lowered tax rate and the proposed rate would be $.0055 per $100, or 8.55 percent. This difference will be known as the "effective tax rate increase." Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. 4. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total budget of the Town of Vinton will exceed last year's by 8.55 percent. A public hearing on the increase will be held on Tuesday, April 5, 2022 at 6:00 p.m. or as soon thereafter as the matter may be heard, in the Council Chambers of the Vinton Municipal Building, located at 311 South Pollard Street, Vinton, Virginia. Additional information concerning the meeting and the public hearing will be made available on the Town’s website at least three days before the meeting date. Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager's office at (540) 983-0607. Susan N. Johnson Town Clerk ------------------------------------------------------------------------------------------------------------------------ Please publish in the Messenger on Thursday, March 3, 2022. Please send invoice and affidavit of publication to: Susan N. Johnson Town Manager's Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 147 ORDINANCE NO. 1042 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, APRIL 5, 2022, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA 24179 AN ORDINANCE TO PROVIDE FOR THE ANNUAL LEVY ON REAL ESTATE IN THE TOWN OF VINTON, VIRGINIA WHEREAS, it is desirable of the Town of Vinton to collect real estate taxes semi-annually by June 5th and December 5th; and WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal departments of the Town of Vinton, and thus avoid creating an emergency. NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that the tax levy for the calendar year 2022 on all real property and improvements shall be as follows: "All Real Estate shall be assessed at 100% of fair market value, local levy of SEVEN CENTS ($.07) per ONE HUNDRED DOLLARS ($100.00) of the assessed value for the calendar year 2022." BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the Finance Director/Treasurer of the Town of Vinton. This Ordinance adopted on motion made by Council Member Stovall, seconded by Council Member Mullins, with the following votes recorded: AYES: Mullins, Stovall, McCarty, Grose NAYS: None ABSENT: Liles APPROVED: Bradley E. Grose, Mayor ATTEST: ______________________________________ Susan N. Johnson, CMC, Town Clerk 148 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, April 5, 2022, at 6:00 p.m. or as soon thereafter as the matter may be heard, in the Council Chambers of the Vinton Municipal Building, located at 311 South Pollard Street, Vinton, Virginia, on the following, to-wit: TO SET A PERSONAL PROPERTY TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. TO SET A MACHINERY AND TOOLS TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Susan N. Johnson Town Clerk ------------------------------------------------------------------------------------------------------- Please publish in the Messenger on Thursday, March 3, 2022. Please send invoice and affidavit of publication to: Susan N. Johnson Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 149 ORDINANCE NO. 1043 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, APRIL 5, 2022, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA 24179 AN ORDINANCE to provide for the annual levy on all personal property in the Town of Vinton, Virginia, and to provide for the annual levy on the classification of vehicles owned by disabled veterans, pursuant to § 58.1-3506 of the Code of Virginia (1950, as amended, and by the adoption of Ordinance No. 594 dated August 17, 1993 by the Vinton Town Council. WHEREAS, it is desirable of the Town of Vinton to collect personal property taxes by May 31, 2022; and WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal departments of the Town of Vinton, and thus avoid creating an emergency. NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that a tax levy for the calendar year 2022 shall be one dollar ($1.00) per one hundred dollars ($100.00) of the a ssessed valuation of all personal property excepting therefrom household furnishings; and BE IT FURTHER ORDAINED by the Council of the Town of Vinton that a tax levy for the calendar year 2022 shall be fifty percent (50%) or fifty cents ($.50) per one hundred dollars ($100.00) of the assessed valuation of one motor vehicle owned and regularly used by a disabled veteran, subject to certain qualifications; and BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the Finance Director/Treasurer of the Town of Vinton. This Ordinance adopted on motion made by Vice Mayor McCarty, seconded by Council Member Mullins, with the following votes recorded: AYES: Mullins, Stovall, McCarty, Grose NAYS: None ABSENT: Liles APPROVED: Bradley E. Grose, Mayor ATTEST: ______________________________________ Susan N. Johnson, CMC, Town Clerk 150 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, June 7, 2022, at the Vinton Municipal Building, 311 S. Pollard Street, Vinton, Virginia, at 6:00 p.m. or as soon thereafter as the matter may be heard, for the purpose of discussing the proposed FY2022-2023 Town of Vinton Budget. Revenues Total All Funds General Fund $10,246,696 Grant Fund 4,208,017 Capital Fund 2,669,000 Stormwater Fund 620,996 Total Revenues $17,744,709 Expenditures General Fund: Town Council $150,014 Town Manager's Office 539,518 Human Resources 170,114 Legal Services 58,517 Treasurer/Finance Department 669,688 Police Department 2,756,226 Communications Services 150,000 Fire & EMS 2,385 Police/Animal Control 2,880 Public Works Administration 461,395 Maintenance/Highways/Streets/Bridges 1,164,274 Snow and Ice Removal 23,983 Traffic Signs and Street Light 89,875 Refuse Collection 558,940 Recycling 74,898 Building & Grounds 213,547 Health Department 24,520 Special Programs 225,225 War Memorial 313,188 Vinton Veterans Monument 5,000 Swimming Pool/Parks 2,965 Senior Program 30,708 Town Museum 14,227 Planning & Zoning 460,403 Economic Development 35,666 Public Transportation 120,000 Vinton Business Center 7,350 Debt Retirement 1,171,674 Performance Agreements 154,720 Retiree Insurance 4,800 Transfer to Other Funds 589,996 Total General Fund $10,246,696 Grant Fund: VML Risk Management Grant 4,000 ARPA Funding 4,204,017 Total Grant Fund $4,208,017 151 Capital Fund: Police Department $11,000 Highway Maintenance 580,000 Building & Grounds 462,000 Traffic Signs & Streets 266,000 Town Museum 15,000 Planning & Zoning 275,000 Economic Development 860,000 Transfer to Stormwater 200,000 Total Grant Fund $2,669,000 Stormwater Fund Administration $102,874 Street & Road Cleaning 85,081 Operations 433,041 Total Stormwater Fund $620,996 Total Combined Expenditures $17,744,709 Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Susan N. Johnson Town Clerk ------------------------------------------------------------------------------------------------------- Please publish as a Display ad in The Vinton Messenger on Thursday, May 19, 2022 and Thursday, May 26, 2022. Please send invoice and affidavit of publication to: Susan N. Johnson Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 152 ORDINANCE NO. 1046 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON TUESDAY, JUNE 21, 2022 AT 6:00 PM IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA. WHEREAS, the Town Charter requires that a budget be adopted by July 1st for the new fiscal year; and WHEREAS, the Council has reviewed the proposed budget and is of the opinion that the Town government can operate for the twelve-month period beginning July 1, 2022 to June 30, 2023, with the revenues and expenditures contained in the attached budget; and WHEREAS, any funds appropriated in this budget to any Town department may be used as participating funds in any Federal Aid Programs for like purposes, with the prior approval of the Town Council. NOW, THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton, Virginia, that the budget for the fiscal year beginning July 1, 2022 and ending June 30, 2023 be set forth herein. BE IT FURTHER ORDAINED that this ordinance provides for the daily operation of the department of law and the department of finance, and in an emergency. BE IT FURTHER ORDAINED that this Ordinance takes effect July 1, 2022. This Ordinance adopted on motion made by Vice Mayor McCarty, seconded by Council Member Stovall, with the following votes recorded: AYES: Liles, Mullins, Stovall, McCarty, Grose NAYS: None APPROVED: Bradley E. Grose, Mayor ATTEST: _____________________________________ Susan N. Johnson, CMC, Town Clerk 153 Revenues Total All Funds General Fund $10,246,696 Grant Fund 4,208,017 Capital Fund 2,669,000 Stormwater Fund 620,996 Total Revenues $17,744,709 Expenditures General Fund: Transfer to Other Funds 589,996 Total General Fund $10,246,696 154 Grant Fund: VML Risk Management Grant 4,000 Total Grant Fund $4,208,017 Capital Fund: Police Department $11,000 Highway Maintenance 580,000 Building & Grounds 462,000 Traffic Signs & Streets 266,000 Town Museum 15,000 Planning & Zoning 275,000 Economic Development 860,000 Transfer to Stormwater 200,000 Total Grant Fund $2,669,000 Stormwater Fund Operations 433,041 Total Stormwater Fund $620,996 Total Combined Expenditures $17,744,709 155 Town of Vinton, Virginia General Fund Unassigned Fund Balance Policy Purpose: The Town of Vinton establishes its General Fund Unassigned Fund Balance policy to maintain adequate levels of fund balance to mitigate current and future risks and to ensure stable tax rates. Reserve Level: The Town Council hereby establishes the following minimum General Fund reserve target: 1. The Town shall strive to maintain a General Fund Unassigned Fund Balance not to fall below two months of budgeted General Fund Revenues, the policy floor, and the Town will target to maintain an Unassigned Fund Balance equal to four months of budgeted General Fund Revenues, the policy target. These funds are set-aside to address potential identified risks: a. Economic Uncertainty – A high percentage of Town Revenues are based on consumer driven spending versus assessed property taxes. Adequate Unassigned Fund Balance will allow the Town to be prepared for rises and falls in the local economy, and will help mitigate the need for tax increases to offset losses. b. Emergency Reserve – Unplanned natural disasters and unforeseeable emergencies can create a difficult situation without appropriate Unassigned Fund Balance or cash reserves to pay unplanned costs. The Town strives to maintain an adequate level of Unassigned Fund Balance to allow quick recovery from an extreme event. c. Working Capital – The Town Revenue sources are lower during the first six months or the year although budgeted expenditures are planned on a more consistent basis. Maintaining an adequate level of Unassigned Fund provides the Town with appropriate reserves for cash flow to keep consistent spending and decrease the occurrence of spending freezes. 2. The appropriate level of General Fund reserves shall be reviewed annually each year during the budget preparation. 156 Use of Reserve Funds: Economic Uncertainty – Funds reserved under this category shall be used to mitigate annual revenue shortfalls (actual revenues less than projected revenues) due to slowdown in local economic conditions as well as reductions in revenues caused by actions by State/Federal governments. Should any unanticipated reductions in revenues be deemed to be recurring, adjustments will be made in the following budget so as to reflect revised revenue projections. Any reserve funds expended within this category that result in year-end reserves below the established policy floor level shall be restored in the subsequent budget year. However, if the reserve level falls to below ten percent (10%) of budgeted General Fund Revenues, the Town Council may restore funds over a multi-year period. Emergency Reserve - Funds reserved under this category shall be used to mitigate costs associated with unforeseen emergencies, including natural disasters. Should unforeseen and unavoidable events occur that require expenditure of Town resources beyond those provided for in the annual budget, the Town Manager shall have the authority to approve appropriation of Emergency Reserve Funds. The Town Manager shall then present to the Town Council – no later than its first regularly scheduled meeting – a resolution confirming the nature of the emergency and formally authorizing the appropriation of reserve funds. Working Capital – The Town uses a pooled cash method of accounting, which accounts for funds separately on the General Ledger, but allows cash balances to be combined in banking institutions for ease of use and/or higher interest earnings. The Town Treasurer may use the Unassigned Fund Balance during the year to provide adequate cash flow for expenditure needs during low periods of revenue collection or to account for reimbursable expenditures. If the Unassigned Fund Balance is not adequate to meet anticipated cash flow needs, the Treasurer will work with the impacted Departments to create a plan of action to avoid overspending of available cash reserves. Excess Fund Balance: After the end of each fiscal year, the Treasurer’s Office/Finance Department will report on the audited year-end budgetary fiscal results. Should actual General Fund revenues exceed expenditures, a year-end operating surplus shall be reported. Any year-end operating surplus which results in the General Fund balance exceeding the policy target level shall be deemed available for allocation for the following, subject to Council approval: 1. Transfer to the Capital Fund for appropriation within the Capital Improvement Program Budget and/or Deferred Maintenance Program for non-recurring needs or establishing a balance for future Capital Projects. 157 2. Re-evaluate items from the subsequent year’s operating budget that were not funded because of concern of budget shortfalls and provide for one-time, non- recurring needs. It is the intent of the Town Council to limit use of fund balances in the General Fund to address unanticipated one-time needs. Fund Balances shall not be applied to recurring annual operating expenditures. Adopted by Vinton Town Council on April 6, 2021 by Resolution No. 2421 158 Town of Vinton, Virginia Grant Policies and Procedures Purpose and Definition: The purpose of the grant policies and procedures outlines in this document is to ensure proper oversight of all funds appropriated to the Town, to minimize the Town’s risk of non- compliance with grant requirements, and to ensure proper administration and accounting of all grants. For the purpose of this policy, a grant is defined as follows: An award of financial assistance in the form of money or property by a funding source outside of the Town of Vinton to include the federal government, state government, other local governments, non-profit agencies, private businesses and/or citizens that the Town has the ability to accept or reject. Responsibility: The Town Manager authorizes the Finance Department to promulgate any procedures that minimize the Town’s risk for non-compliance with grant requirements and for providing support to requesting departments. The Finance Department will maintain a back-up file for all grants in order to facilitate management reporting and overall monitoring. The required central grant file will be maintained by the department seeking grant funds and must be retained in accordance with Library of Virginia retention standards. For Federal Grants, the department managing the grant should ensure compliance with the Federal Office of Management and Budget (OMB) general requirements and any other requirements specified by the grant conditions or funding source. The Finance Department will review expenditures for obvious non-compliance and will act as a liaison with independent auditors, but may direct questions regarding grant compliance to the department contact. Unless otherwise directed by the granting authority, departments shall utilize Title 2, Subtitle A, Chapter II, Part 200 (2 CFR § 200 et seq.) for Federal Grant Compliance. Grant Application Procedures: 1. Department heads are required to inform the Finance Department prior to the submission of any grant application. The department applying for the grant should provide the narratives, specifics and technical verbiage for the grant application as well as the assumption of responsibility for fulfilling grant requirements. The Finance Department may develop a form to be completed by the department to collect this information. All grant awards should be immediately reported to the Director of Finance. Department heads are responsible for all interim and final reporting requirements and for the monitoring of special conditions for any grants received in their department. 159 Grant Application Procedures: (Continued) 2. Any grant pertaining to technology will be required to complete a Roanoke County Technology Service Request (TSR) and forward it to the Roanoke County Communication and Information Technology Department (CommIT) before applying for the grant. CommIT must make assurances that any equipment/software purchased will be technologically compatible and can be supported in years to come. 3. The Finance Department will work with the departments to ensure the availability of funds for match requirements. For grant applications where a Council report has not been submitted within a reasonable time, the Finance Department will follow up with the department to see that proper Council procedures are followed. 4. If the grant is incorporated into the Adopted Town of Vinton Budget and appropriated, then no additional Council approval is required for the application and acceptance of the grant. However, supporting documentation to assist in the monitoring of the grant should still be forwarded to the Finance Department. 5. All grant award acceptances must have approval from the Town Manager and the Town Council, under the provisions of this policy. In order for an item to be considered for a Council Meeting, the department must forward the Council Cover Sheet, Resolution, and any additional documentation needed to the Town Clerk in accordance with Council Meeting procedures. 6. In the event that a grant application is denied by the grantor, a copy of the letter of denial shall be forwarded to the Finance Department for its records. Grant Acceptance Procedures: 1. Whenever possible, requests for grants of a recurring nature should be submitted to the Finance Department through the normal budget process that must be approved by the Town Council. 2. The grant award letter/acceptance agreement will be forwarded to the Finance Department. If deemed necessary, the Finance Department may forward the grant award letter/agreement to the Town Attorney for legal review of any clauses or special grant conditions to ensure compliance with particular federal or state laws and regulations. 3. Upon receiving notification of award acceptance, the Finance Department will assign the next available General Ledger codes and the department managing the grant will be notified. 4. In order for expenditures to be processed against a grant, a budget appropriation must be established through Council action. The department requesting a grant will prepare the Council package unless the grant has already been approved by the Town Council during the annual budget process. 160 Grant Acceptance Procedures: (Continued) 5. For reimbursable grants, all reimbursement requests should be copied and forwarded to the Finance Department, noting the applicable account code for the receipting of funds. 6. Departments must immediately notify the Finance Department if: a. There is a subsequent alteration in the funding configurations; b. There is a subsequent alteration in the Town’s financial obligation; c. Grant funds will be carried forward into the next fiscal year; d. There is any notification that the grant will be terminated. 7. Departments are responsible for ensuring that all funds are expended or encumbered prior to the end of the grant period in order for funds to be used adequately and not lost in future award periods. Grant Monitoring and Reporting: 1. Monitoring of Grants a. Departments are responsible for the continuous monitoring of the financial status of grants. The Finance Department will provide departments with ERP Software access and network drive access to monthly financial reports for such monitoring. Departments must review the monthly financial reports and notify the Finance Department promptly of any discrepancies noted and/or additional reports needed. b. Line item budget amendments must be approved prior to grant expenditures being made in order to avoid lost grant funds when/if amendments are denied. Line items can go negative as long as the grant account is not negative in total. However, the department should remember that expenditures must be reported to the grantor by line item and must be allowable in the line item reported and spent. c. Departments must also monitor grants for compliance with all applicable federal, state, and local regulations and ensure that grant expenditures are in compliance with grant procurement policies and procedures. For example, equipment procured with grant funds must be disposed of in accordance with the terms of the grant and OMB Circular A-87 requires payroll costs to be supported properly based on the percentage worked on the grant. Federal grants must meet the requirements set out in OMB Circulars A-87, A-102 and A-133 or the Uniform Grant Guidance, as applicable. Departments should contact the Finance Department if assistance is needed with specific compliance issues. 161 Grant Monitoring and Reporting: (Continued) 2. Grant Reporting a. The requesting department is responsible for providing financial reports to grantors. b. Departments handling grant reporting are responsible for complying by the due dates with all reporting requirements of the grant including financial reporting and reimbursement requests. All reimbursement requests should be copied and forwarded to Finance, with applicable general ledger number, for review. c. Timely requests for reimbursements are crucial to maximize the financial benefits of the grants to the Town. Grant reimbursements should be completed in a timely manner and in accordance with the requirements of the grant. Indirect Costs: Grant applicants may request indirect costs if the application guidelines do not require a federally approved indirect cost rate and the indirect costs are allowed in the grant. Departments should contact the Finance Department for assistance with identifying and calculating indirect costs for inclusion in the grant applications. These funds may be used by the Finance Department to offset costs in overseeing the grant including staff time, external audit expenditures, etc. New Personnel: Any new personnel positions to be created as a result of grant funding must be approved by the Town Manager and properly classified by the Human Resources Director. Departments are to promptly notify Payroll at the start of a new grant period for coding changes needed for those employees being charged to grants since the grant codes may change with each new award year. (Note: Coding changes are noted on the personnel status forms turned into Human Resources by the applicable departments.) Where employees are 100% federally funded by a grant, salaries and wages will be supported by semi-annual certifications stating that the employee worked solely on that program for the period covered by the certification. The certification must be signed by the supervisory official having firsthand knowledge of the work performed by the employee. Where employees are partially federally funded, their daily tasks must be listed on daily activity logs provided by the grantor to support the percentage of time spent working on the grant. Distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards. For example, someone working 75% out of federal funding and 25% out of local funding must complete the daily activity log to substantiate the percentages. 162 Classification of Grant Revenue All federal, state and local grant revenue should be receipted as revenue as opposed to as expenditure refunds in order to be in compliance with approved grant policies. Budgets of expenditures for revenues received are obtained through Council action as previously described above. Year-End Procedures Indicate clearly on July and August check payable requests and credit card logs which fiscal year they are applicable to. Only goods and services received or performed prior to June 30th will be posted back to the prior year. Reconcile July and August expenditures promptly since these adjustments can only be made until August 15th, due to audit timing and materiality of expenditures. Ensure all funds are correctly expended or encumbered prior to the end of the grant period in order for funds to be adequately used and not lost in future award periods. Financial Management Standards: (§ 200.300 - § 200.309) The standards for financial management are found at 2 CFR § 200.302. Among other mandates, a selection of the required standards provide for the following: 1. Identification a. Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they are received. Federal program and Federal award identification must include, as applicable, the Assistance Listings title and number, Federal award identification number and year, name of Federal agency, and, if applicable, name of pass-through entity. The Town uses a separate fund on the General Ledger to identify grants. 2. Financial Reporting & Accounting Records a. Accurate, current and complete disclosure of the financial results of each federal award programs must be made in accordance with the requirements of 2 CFR § 200.328 and 200.329, the financial reporting requirements set forth in the Government Accounting Standards Board (GASB) on the Schedule of Federal Awards (SEFA), and with Generally Accepted Accounting Principles (GAAP). The Town complies with this standard in the preparation of its Annual Report. Procurement: (§ 200.318 - § 200.326) The Town maintains a local Procurement Policy that complies with the Virginia Public Procurement Act (VPPA). In addition to the Town’s procurement policy and State code, purchasing with federal funds shall comply with the applicable subsections Subpart D of Part 200, including the following limited selection: 163 1. § 200.318 General Procurement Standards a. The Town must use its own documented procurement procedures, consistent with applicable State and local regulations, for the acquisition of property or services, which procurement procedures must conform to applicable Federal law and the standards identified in 2 CFR § 200317 through 200.327. b. The Town must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. c. The Town must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. i. Such conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. ii. The officers, employees, and agents of the Town may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the Town may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value. iii. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the Town. iv. The current Standards of Conduct are documented in the Town’s Employee Handbook and in the State and Local Government Conflict of Interests Act, Va. Code §§ 2.2-3100 through 2.2-3132. d. The Town’s procedures must avoid acquisition of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical approach. 164 Procurement: (§ 200.318 - § 200.327) (Continued) e. To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services across the Federal Government, the Town is encouraged to enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. f. The Town is encouraged to use Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use is feasible and reduces project costs. g. The Town is encouraged to use value engineering clauses in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost. h. The Town must award contracts only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. See also 2 CFR § 200.214 Suspension and debarment. i. A copy of the required certification related to the suspension and disbarment of the vendor MUST be obtained before any funds are spent. This copy must be kept with the grant central file, and be available for Town auditors, when requested. This information is available on the System for Award Management web page and can be accessed at the following address: http://www.sam.gov/. You will see a message showing whether or not your vendor is excluded. Please print this screen and save in your grant file to show compliance with this requirement. If the vendor is excluded, you may NOT purchase for that source. i. The Town must maintain documentation sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejections, and the basis for the contract price. j. The Town may use a time and materials type contract only after a determination that no other contract is suitable and the contract includes a ceiling price that the contractor exceeds at its own risk. 165 Procurement: (§ 200.318 - § 200.327) (Continued) k. The Town alone must be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. 2. § 200.319 Competition a. All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section and §200.320. The Town shall eliminate unfair competitive advantage. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Some of the situations considered to be restrictive of competition include but are not limited to: i. Placing unreasonable requirements on firms in order for them to qualify to do business; ii. Requiring unnecessary experience and excessive bonding; iii. Noncompetitive pricing practices between firms or between affiliated companies; iv. Noncompetitive contracts to consultants that are on retainer contracts; v. Organizational conflicts of interest; vi. Specifying only a “brand name” product instead of allowing “an equal” product to be offered and describing the performance or other relevant requirements of the procurement; and vii. Any arbitrary action in the procurement process. b. The Town must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts state licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion providing its application leave an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract. c. The Town must have written procedures for procurement transactions. d. The Town must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the Town must not preclude potential bidders from qualifying during the solicitation period. 166 Procurement: (§ 200.318 - § 200.327) (Continued) e. Noncompetitive procurements can only be awarded in accordance with §200.320(c). 3. § 200.320 Methods of procurement to be followed The Town must use one of the following methods of procurement: Informal Procedures a. Small Purchase Thresholds. i. The Town has established small purchase thresholds in its written procurement policies. The Town may use informal purchase procedures up to the maximum amount established in those written procurement policies, consistent with State law. The maximum amount for which the Town may use small purchase procedures shall be known as the Simplified Acquisition Threshold for the purposes of this policy. The Town’s small purchase procedures also shall establish the micro-purchase threshold, below which the Town need not solicit competitive price or rate quotations. b. Procurement by micro-purchases. i. Procurement by micro-purchases is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold. To the extent practicable, the Town must distribute micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded without soliciting competitive quotations if the Town considers the price to be reasonable. c. Procurement by small purchase procedures. i. For purchases above the micro-purchase threshold, the Town shall obtain the number of informal quotes required under the Town’s written purchase procedures. A copy of these quotes must be kept with the grant master file in the department. Procedures must be consistent with the Town’s procurement policy for purchases not to exceed the Simplified Acquisitions Threshold. Purchases over the Simplified Acquisitions Threshold must follow formal procedures. Formal Procedures d. Competitive sealed bidding. i. Competitive sealed bidding may be used consistent with the Town’s procurement policy. 167 Procurement: (§ 200.318 - § 200.327) (Continued) e. Competitive Negotiation (competitive proposals). i. Competitive negotiation may be used consistent with the Town’s procurement policy. ii. Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practical. iii. Proposals must be solicited from an adequate number of qualified sources. iv. The Town must have a written method for conducting technical evaluations of the proposals received and for selecting recipients. v. Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with the price and other factors considered. vi. The Town may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in the procurement of A/E professional services. It cannot be used to purchase other types of services through A/E firms. Noncompetitive Procurement f. Noncompetitive Procurement can be used in the following situations: i. The item is available only from a single source; ii. The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; iii. The federal awarding agency or pass-through entity expressly authorized noncompetitive proposals in response to a written request from the Town; or iv. After solicitation of several sources, competition is determined inadequate. 4. § 200.321 Contracting with small and minority businesses, women’s business enterprises, and labor surplus area firms a. The Town must take all necessary affirmative steps to assure that minority business, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: i. Placing qualified small and minority businesses, and women’s business enterprises on solicitation lists; 168 Procurement: (§ 200.318 - § 200.327) (Continued) ii. Assuring that small and minority businesses, and women’s business enterprises are solicited whenever they are potential sources; iii. Dividing total requirements; when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises; iv. Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women’s business enterprises; v. Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency or the Department of Commerce; and vi. Requiring the prime contractor, if subcontracts are the be let, to make the affirmative steps listed in i. – v. above. 5. § 200.322 Domestic Preferences for procurements. As appropriate and to the extent consistent with law, the Town should, to the greatest extent practicable under a Federal award, provide a preference for the purchase, acquisition, or use of goods, products, or materials produced in the United States (including but not limited to iron, aluminum, steel, cement, and other manufactured products). The requirements of this section must be included in all subawards including all contracts and purchase orders for work or products under this award. 6. § 200.323 Procurement of recovered materials The Town must comply with section 6002 of the Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act. Please see 2 CFR § 200.323 for further information. 7. § 200.324 Contract cost and price a. The Town must perform a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the Town must make independent estimates before receiving bids or proposals. 169 Procurement: (§ 200.318 - § 200.327) (Continued) b. The Town must negotiate profit as a separate element of the price for each contract in which there is no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work. c. Costs or prices based on estimated costs for contracts under the Federal award are allowable only to the extent that costs incurred or cost estimates included in negotiated prices would be allowable for the Town under Subpart E – Cost Principles of this part. The Town may reference its own cost principles that comply with the Federal cost principles. d. The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used. 8. § 200.325 Federal Awarding agency or pass-through entity review Records and documentation must be made available to the Federal awarding agency or the pass-through entity, upon request. Please see 2 CFR § 200.325 for further information. 9. § 200.326 Bonding Requirements For construction or facility improvement contracts or subcontracts exceeding the Simplified Acquisition Threshold, the Federal awarding agency or pass-through entity may accept the bonding policy and requirements of the Town provided that the Federal awarding agency or pass-through entity has made a determination that the Federal interest is adequately protected. If such a determination has not been made, the minimum requirements for bid bonds, performance bonds, and payment bonds are those set out in 2 CFR §§ 200.325(a) through 200.325(c). 10. § 200.327 Contract Provisions Town contracts must contain the applicable provisions described in Appendix II to Part 200 – Contract Provisions for non-Federal Entity Under Federal Awards. Town Administration Exemption The Town Manager may exempt any grants from the local requirements of this policy at his/her sole discretion. Adopted by Vinton Town Council on September 21, 2021 by Resolution No. 2451 170 171 TOWN OF VINTON PURCHASING POLICY & PROCEDURES This policy is adopted to guide the Town of Vinton in obtaining high quality goods and services at reasonable cost, in conducting all procurement procedures in a fair and impartial manner with avoidance of any impropriety or appearance of impropriety. The Town of Vinton provides an equal competitive opportunity to all vendors by promoting competitive bidding and/or negotiation, while establishing and maintaining trust, confidence, and cooperation with all vendors. The statutes governing the procurement of goods and services by government entities is contained in the Virginia Public Procurement Act (VPPA). 1. SMALL PURCHASES a. Purchases of $5,000 or less. This level of purchase is delegated to the using department head or designee(s) without obtaining quotations or keeping records for procurement purposes. Purchases less than $5,000 up to the limit on the cardholder’s account may be accomplished through the use of a Town Credit Card. Users are encouraged to compare pricing and utilize previous research when purchasing at this level. b. Purchases between $5,000.01 and $20,000. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of a least two attempted telephone, written, catalog or electronic quotations. The using department should obtain these quotations and forward to the Purchasing Agent or Designee for review and purchase order issuance. c. Purchases between $20,000.01 and $50,000.00. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of at least three attempted written or electronic quotations. The using department should obtain these quotations and forward them to Purchasing Agent or Designee for review and purchase order issuance. d. Purchases between $50,000.01 and $100,000. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of at least four written or electronic quotations. The Purchasing Agent or Designee shall obtain these quotations. 2. LARGE PURCHASES Large purchases are defined as any purchase whereby supplies, goods, construction and services are estimated to cost $100,000.00 and above and professional services over $30,000. This level of purchase requires that a formal Invitation for Bid or Request for Proposal be issued. This shall be accomplished by soliciting interested bidders and those vendors on the Town's bid list. A legal ad shall also be published in the local newspaper and/or posted on a bulletin board assessable to the general public. 172 Notation: The Invitation for Bid and Request for Proposal are two distinctly different methods of procurement. In general, an Invitation for Bid is the most common and contains specifications, a public bid opening, posted bid tabulations, and a firm price offer from a vendor which may not be changed (unless the price is over the town' s budgeted amount). The Request for Proposal differs in that it is a negotiated procurement. Offers are opened in private with no information regarding contents and prices being released until after the negotiation process. 3. PROFESSIONAL SERVICES Professional Services between $10,000.01 and $30,000. This level of purchase shall be made on the open market and the shall be accomplished through the use of at least three attempted written or electronic quotations with emphasis on qualifications, experience, suitability and timeliness. Cost shall not be the sole determining factor. The Purchasing Agent or Designee will obtain these quotations. 4. EXCEPTIONAL PROCUREMENT POLICY a. Purpose This guideline establishes the policies and procedures concerning the purchase of items or services that are exempt from the requirements of applicable policies covering small, intermediate, or large purchases. b. Responsibility Specific responsibility is assigned to the Town Manager and/or designee to review purchases made under the provisions outlined in this policy for compliance with these regulations and to all department heads for seeking to avoid using provisions of this policy that limit competition. c. Policy Normal purchasing policies shall be suspended for purchases made under the following provisions: (1) Sole Source - when determined in writing by the individual responsible for procurement of an item or service that there exists only one source capable of providing an item or service as specified or of equal quality, the Town Manager or designee may issue a request for purchase order. The individual or department head making this request shall explain in writing the basis for determination of why this vendor is considered the sole source. The Town Manager or designee may require the department head to lessen the specifications in order to pre-qualify additional vendors and seek competitive bids. The designation of a vendor as sole source is applicable to a single P.O. and permission for future sole source purchases will be considered on a case-by-case basis. If sole source designation is assigned, this fact is denoted on the request for P.O. and all other documents related 173 to the purchase. All other requirement of purchasing policies applicable to the value of the purchase shall remain in effect. (2) Emergency Purchase - in cases of emergency, contracts may be entered into or purchases made without competitive bidding or competitive negotiations. However, this provision should be avoided if at all possible and practical under the circumstances. A formal, written documentation of the basis for the emergency and the reasons for selection of the particular vendor or contractor shall be made available to the Town Manager as soon as possible. He/she shall then issue a written notice that the purchase or contract was awarded on an emergency basis, identifying that which was procured, and the date of the procurement or award of contract. This notice shall be posted in a public place within the Vinton Municipal Building prior to actually making the purchase or awarding the contract for service, if possible, or as soon as practical thereafter. This purchase will be placed on a request for P.O. and will be signed by the Town Manager and forwarded to the Finance Department as quickly as possible for processing. In the event the Town Manager is unavailable to make a determination of emergency purchases, his/her designee may be empowered to make such decision. All other requirements of purchasing policies applicable to the value of the purchase shall remain in effect. (3) State Contract - items purchased off contracts negotiated by the Virginia Department of General Services will not require any competitive bids. However, should a similar item of equal quality and at less cost be obtained from another vendor, the regular purchasing policies will still be effective, with the state contract price shown on quotation forms as a comparative bid. If the state contract is used, notation of such and contract number should be made on the request for P.O. and forwarded to the approving authority for further processing according to the policy applicable to the value of the purchase. The Finance Department should denote the state contract number on the P.O. when processing. All other requirements of purchasing policies applicable to the value of the purchase shall remain in effect. (4) Cooperative Procurement - items or services purchased in conjunction with another public body or agency for the purpose of combining requirements to increase efficiency or reduce administrative expense on projects or services participated jointly with the Town of Vinton. A public body may also purchase from another public body's contract even if it did not participate in the request for proposal or invitation to bid, if the request for proposal or invitation to bid specified that the procurement was being conducted on behalf of other public bodies, except for instances stated in Sec. 2.2-4304 of the Virginia State Code. When entering into such an agreement, it shall be determined by the Town Council of the Town of Vinton which locality will be responsible for purchasing and/or contracting of services and the subsequent use of procurement policies of such lead locality. If another locality is deemed to be the lead agency, any invoices 174 presented to the Town for reimbursement will be noted as such on the invoice and appropriate purchasing documents. If the Town of Vinton is the lead agency, all procurement policies of the Town applicable to the amount of the invoice will apply. (5) Repetitive Operating Services - for services of recurring operations of the government of the Town of Vinton and which generally is available from a sole source and routine in nature. Examples include utilities such as power, natural gas, and telephone. While no P.O. is needed, the authorizing department head must approve the invoice, but only after reviewing for accuracy and discounting for expenses due from employees, such as long- distance personal telephone calls. Exempted items or services will only be charged to object codes identified for repetitive services or utilities (i.e. object codes #510, electricity; 521, telephone; other utilities, all object codes dealing with salaries or fringe benefits of Town employees, etc.). (6) Contractual Items - items may be bid competitively on a recurring basis for goods or services deemed most cost effective to do such. Examples may include gasoline for Town vehicles, chemicals, asphalt, concrete, salt for snow removal, maintenance service agreements, communication equipment, contracted services provided by Roanoke County or other government, and other goods and services fiscally feasible to procure on a contractual basis to guarantee long term costs. Contractual items must meet all purchasing requirements applicable to the aggregate costs of the term of the contract, including competitive bidding, but does not require a request for P.O. or actual P.O. One (1) copy each of any contract for goods or services must be forwarded to the Town Manager' s office and to the Finance Director/Treasurer to be filed for audit purposes. Any invoices for these goods or services must be clearly marked " Contract Purchase" and approved by the appropriate department head prior to processing. (7) Open-End Purchase Orders - can be issued and approved by the Town Manager, upon request by the department head, for a "not to exceed amount". An open-end purchase order must be approved by the Town Manager, regardless of the amount requested. The P.O. must also state a "not valid after "date to ensure closure on the document. Open-end purchase orders can be used by the Town when unknown items at unknown costs will need to be purchased from a single vendor. Credit cards purchases will be made only upon issuance of an open-end purchase order requested by the proper authority, based upon the dollar value anticipated. The P.O. Request should clearly state in general terms the type of items anticipated to be purchased. Open-end purchases should only be used in situations where due to the volume of items to be purchased and the uncertainty of exact items needed, informal bidding is not practical or efficient. Open end purchasing may also be used when purchasing specific items at public auction when authorized to do so by Town Council through legal resolution. 175 d. Procedure All applicable purchasing policies of the Town of Vinton (unless otherwise noted) should be followed with the variations cited per exception. The Town Manager should be consulted if ambiguities are present, with the decision of the Town Manager on interpretation of this Exception Procurement Policy being final. Adopted by Vinton Town Council on September 1, 2020, by Resolution No. 2375 176 Town of Vinton, Virginia Statement of Investment Policy Purpose The purpose of this policy is to set forth the investment and operational policies for the management of the public funds of the Town of Vinton, Virginia (" the Town "). These policies have been adopted by, and can be changed only by, a majority vote of the Town Council of the Town of Vinton, Virginia. These policies are designed to ensure the prudent management of public funds, the availability of operating and capital funds when needed, and an investment return competitive with comparable funds and financial market indices. Scope of the Investment Policy This investment policy is a comprehensive one that governs the overall administration and investment management of those funds held in the Town's investment portfolio. This policy shall apply to such funds from the time of receipt until the time the funds ultimately leave the Town's accounts. These funds include, but are not limited to all general operating funds, enterprise funds, debt service funds, capital improvement funds, and all float (the "Town Portfolio "). The monies of individual funds may be commingled for investment purposes. The guidance set forth herein is to be strictly followed by all those responsible for any aspect of the management or administration of these funds. Investment Objectives The Town's Portfolio shall be managed to accomplish the following hierarchy of objectives: 1 - Preservation of Principal — The single most important objective of the Town's investment program is the preservation of principal of those funds within the portfolio. 2- Maintenance of Liquidity — The portfolio shall be managed in such a manner that assures that funds are available as needed to meet those immediate and/or future operating requirements of the Town, including but not limited to payroll, accounts payable, capital projects, debt service and other payments. 3- Maximize Return — The portfolio shall be managed in such a fashion as to maximize the return on investments within the context and parameters set forth by objectives one (1) and two (2) above. 177 Delegation of Authority The Town Treasurer is an appointed official provided by the Town Charter who is charged with collecting, safeguarding and disbursing the Town's funds. Therefore the Town Treasurer shall have responsibility for the operation of the investment program. The Town Treasurer shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures should include references to safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, collateral/ depository agreement agreements and banking services contracts. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Town Treasurer. The Town may employ an Investment Manager to assist in managing some or the Town's entire Portfolio. Such Investment Manager must be registered under the Investment Advisors Act of 1940 or exempt from registration. Investment Committee The Town shall have an Investment Committee to serve in an advisory capacity. The committee shall be comprised of the Town Treasurer, Town Manager, Assistant Town Manager and Council Members serving on the Finance Committee. The Town Treasurer shall be the chairperson of the Investment Committee. The Committee may establish its own rules of procedure, and may retain the services of an investment advisor, registered under the Investment Advisers Act of 1940 or exempt from registration, to assist it in performing its duties. The Investment Committee will be charged with the following responsibilities: 1. To review the investment policy annually and update the investment policy when deemed necessary; 2. Monitor the investment transactions to insure that proper controls are in place to ensure the integrity and security of the Town's Portfolio; 3. Assure that the Town is in compliance with current state laws and the Town's written investment policies. 4. Meet periodically to deliberate such topics as economic outlook, portfolio diversification and maturity structure, cash flow forecasts, potential risks and target rate of return on the investment portfolio. Standard of Prudence The standard of prudence to be applied to the investment of the Town's Portfolio shall be the "Prudent Investor" rule that states: Investments shall be made with judgment and care, under circumstances then prevailing which persons of prudence, discretion and intelligence exercise in the 178 management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived. " The Town Treasurer and other town employees and officials involved in the investment process acting in accordance with the Code of Virginia, this policy and any other written procedures pertaining to the administration and management of the Town's Portfolio and who exercise the proper due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided that any negative deviations are reported in a timely fashion to the Town's Investment Committee and that reasonable and prudent action is taken to control and prevent any further adverse developments. Furthermore, in accordance with Section 2.2 -4410 et seq. of the Code of Virginia, the Treasurer shall not be liable for loss of public money due to the default, failure or insolvency of a depository. Ethics and Conflicts of Interest The State and Local Government Conflict of Interests Act governs officers and employees, including those involved in the Town's investment process. Specifically, Code of Virginia Section 2.2 -3103 (5) and (6) of the Act provide that no officer or employee shall: 1. accept any money, loan, gift, favor, service, or business or professional opportunity that reasonably tends to influence him in the performance of his official duties; or 2. Accept a business or professional opportunity when he knows there is a reasonable likelihood that the opportunity is being afforded to influence him in the performance of his official duties. To ensure that personal investment or business transactions do not violate these provisions or any other provision of the State and Local Government Conflict of Interests Act, officers and employees must (i) familiarize themselves with his Act and (ii) carefully scrutinize how their personal interests may affect or be affected by the transactions that are part of the Town's investment process. Authorized Investments In accordance with Sections 2.2 -4501 through 2.2 -4510 of the Code of Virginia and other applicable law, including regulations promulgated by the Treasury Board of Virginia, the Town shall be permitted to invest in any of the following securities. A) U. S. Government Obligations. The following securities issued by the United States Government or its Agencies: 1. Stocks, bonds, treasury notes and other evidences of indebtedness of the United States, including: 179 a. the guaranteed portion of any loan guaranteed by the Small Business Administration, b. any agency of the Untied States government, and c. those unconditionally guaranteed as to the payment of principal and interest by the United States. 2. Bonds of the District of Columbia; 3. Bonds and notes of the Federal National Mortgage Association and the Federal Home Loan Banks: 4. Bonds, debentures or other similar obligations of the federal land banks, federal intermediate credit banks, or banks of cooperatives, issued pursuant to acts of Congress; and 5. Obligations issued by the United States Postal Service when principal and interest thereon are guaranteed by the government of the United States. U.S. Government obligations shall be limited to a maximum maturity of five 5) years at the time of purchase. B) Repurchase Agreements. Contracts for the present purchase and subsequent resale at a specified time in the future of specific securities at specified prices at a price differential representing the interest income to be earned by the Town. Such contracts shall be invested in only if the following conditions are met: 1. the repurchase agreement has a term to maturity of no greater than ninety 90) days; 2. the contract is fully secured by deliverable U.S. Government Obligations as described in (A) above (without limit to maturity), having a market value at all times of at least one hundred two percent (102 %) of the amount of the contract; 3. a master repurchase agreement or specific written, repurchase agreement governs the transaction; 4. the securities are held free and clear of any lien by an independent third party custodian acting solely as agent for the Town, provided such third party is not the seller under the repurchase agreement and is a qualified public depository as defined in Section 2.2 -4400 et seq. of the Code of Virginia; 5. a perfected first security interest under the Uniform Commercial Code in accordance with book entry procedures prescribed at 31 C.F.R. 306.1 et seq. in such securities is created for the benefit of the Town; 6. for repurchase agreements with terms to maturity of greater than one (1) day, the Town will value the collateral securities continuously and require that if additional collateral is required then that collateral must be delivered within one business day (if a collateral deficiency is not corrected within this time frame, the collateral securities will be liquidated.); M 180 7. the counterparty is a : a. primary government securities dealers who report daily to the Federal Reserve Bank of New York, or b. a bank, savings and loan association or diversified securities broker - dealer having $5 billion in assets and $ 500 million in capital and subject to regulation of capital standards by any state or federal regulatory agency; and 8. the counterparty meets the following criteria: a. has a short-term debt rating of "A -1" or higher from Standard & Poor's; b. has a long term debt rating of at least "AA" by Standard & Poor's or "Aa" by Mood's Investor's Services, c. has been in operation for at least 5 years, and d. Is reputable among market participants. C) Commercial Paper. Unsecured short-term debt of U.S. corporations may be purchased if the following conditions are met: 1. the maturity is no greater than two hundred - seventy days (270) days: 2. no more than thirty -five (35 %) of the total funds available for investment based on book value on the date of acquisition) may be invested in commercial paper; 3. the amount invested in any single issuing corporation will not exceed five percent (5 %) of the total funds available for investment (based on book value on the date of acquisition); 4. the issuing corporation, or its guarantor, has a net worth of at least $50 million; 5. the net income of the issuing corporation, or its guarantor, has averaged $3 million per year for the previous five years; and 6. the issuing corporation, or its guarantor, has a short-term debt rating of no less than "A -1" (or its equivalent" by at least two of the following Moody's Investors Service, Standard & Poor's and Fitch Investor's Service. D) Bankers' Acceptances. Issued by a domestic bank or a federally chartered domestic office of a foreign bank, which are eligible for purchase by the Federal Reserve System may be purchased if the following conditions are met: 1. the maturity is no greater than two hundred - seventy days (270) days; 2. the short-term paper of which is rated not lower than P -1 by Moody's Investors Services and A -1 Standard & Poor's Corporation; and 3. The amount invested in any single bank will not exceed five percent (5 %) of the total funds available for investment (based on book value on the date of acquisition). 181 E) Corporate Notes. Issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the Untied States which meet the following requirements: 1. the maturity is no greater than fire (5) years at the time of purchase; 2. has a minimum "Aa" long term debt rating by Moody's Investors Service and a minimum "AA: long term debt rating by Standard & Poor's; and 3. The amount invested in any single issuing corporation will not exceed five percent (5 %) of the total funds available for investment (based on book value on the date of acquisition). F) Municipal Obligations. Bonds, notes and other evidences of indebtedness of the Commonwealth of Virginia, or of any county, City, town, district, authority or public body of the Commonwealth of Virginia upon which there is no default that meet the following criteria; 1. Have a final maturity on the date of investment not to exceed five (5) years. 2. Rated in either of the two highest rating categories by a nationally recognized rating agency. G) Negotiable Certificates of Deposit and Bank Deposit Notes of domestic banks and domestic offices of foreign banks with: 1. a rating of at least "A -1" by Standard & Poor's and "P -1" by Moody's Investor Service, Inc., for maturities of one year or less; 2. and a rating of at least "AA" by Standard & Poor's and "Aa" by Moody's Investor Service for maturities over one year and not exceeding five years. H) State Pool. The pooled investment fund (known as the Virginia Local Government Investment Pool) as provided for in Section 2.2 -4600 et seq. of the Code of Virginia. 1) VACo/VML Virginia Investment Pool. A pooled investment program that local governments and other political subdivisions use to invest assets they expect to hold for one year or longer. Assets of governmental participants are invested in high - quality corporate and government securities with average duration of between 1 to 2 years. VIP has a higher expected rate of return compared to traditional money market funds by investing in slightly longer - term securities as authorized under the Virginia Investment of Public Funds Act. Local governments typically utilize both vehicles: 1. A money market fund with overnight liquidity for operating expenses, and 0 182 2. VIP for funds requiring less liquidity that can be invested for one year or longer. VIP's approach provides governmental entities the opportunity to access a professional investment manager while sharing expenses. Investment decisions are guided by a top -notch fund manager with access to extensive research capabilities. The program offers semi - monthly liquidity, which enables participants to access their funds on short notice in order to respond to unexpected events. J) Registered Investment Companies (Mutual Funds.) Shares in open -end investment funds provided such funds are registered under the Federal Investment Company Act of 1940, invest exclusively in the securities specifically permitted under this investment policy, and which are similarly diversified, provided that the fund is rated "AAm" or "AAm -G" or better by Standard & Poor's Corporation, or equivalent by other rating agencies. The fund must also be properly registered for sale under the Securities Act Section 13.1 -501 et seq.) of the Code of Virginia. Bank Deposits Certificates of deposit and other evidences of deposit in any national banking association, Federal Savings and Loan Association or Federal Savings Bank located in Virginia and any bank, trust company or savings institutions organized under Virginia law are permitted by Section 2.2 -4401 et seq. of the Code of Virginia. The Town will maintain bank deposits meet the following requirements: 1. the maturity is greater than one (1) year at the time of purchase; 2. certificates of deposit will be placed directly with depository institutions no third parties or money brokers will be used); 3. deposits will be secured in accordance with the Virginia Security for Public Deposits Act, (Section 2.2 -4400 et se.) of the Code of Virginia that requires: a. collateralization on all deposits of Town funds in excess of the amount protected by federal deposit insurance, and b. Collateralization with (i) U.S. Government obligations and securities unconditionally guaranteed as to the payment of principal and interest by the United States, or any Agency thereof, or (ii) municipal bonds of the Commonwealth of Virginia or any political subdivision of the Commonwealth of Virginia that meets the minimum criteria established in this Policy for direct investment. 7 183 Portfolio Diversification The Town's Portfolio shall be diversified by security type and institution. The maximum percentage of the portfolio (book value at the date of acquisition) permitted in each eligible security is as follows: U.S. Government Obligations Registered Money Market Mutual Funds State of Virginia LGIP VACo/VML Virginia Investment Pool Repurchase Agreements Bankers' Acceptances Commercial Paper Negotiable Certificates of Deposit/Bank Notes Municipal Obligations Corporate Notes Bank Deposits 100% Maximum 100% Maximum 75% Maximum 75% Maximum 50% Maximum 40% Maximum 35% Maximum 20% Maximum 20% Maximum 15% Maximum 25% Maximum The combined amount of bankers' acceptances, commercial paper, negotiable certificates of deposit/bank notes and corporate notes shall not exceed fifty (50 %) of the total book value of the portfolio at the date of acquisition. The Town's Portfolio will be further diversified to limit the exposure to any one issuer. No more than 5% of the Town's Portfolio will be invested in the securities of any single issuer with the following exceptions: U.S. Treasury 100% Maximum Each Federal Agency 35% Maximum Each Repurchase Agreement Counterparty 25% Maximum Maximum Maturity Maintenance of adequate liquidity to meet the cash flow needs of the Town is essential. Accordingly, the portfolio will be structured in a manner that ensures sufficient cash is available to meet anticipated liquidity needs. Selection of investment maturities must be consistent with the cash requirements of the Town in order to avoid the forced sale of securities prior to maturity. Operating Funds. The Town's operating funds will be invested in permitted investments with a stated maturity of no more than 2 years from the date of purchase. To control interest rate risk, the average maturity of the portfolio will not exceed 1 year. Bond Proceeds. Proceeds from the sale of bonds will be invested in compliance with the specific requirements of the bond covenants without further restrictions as to the maximum term to maturity of securities purchased. These proceeds are generally held by 184 the Bond Trustee. However, in no case will bond proceeds be invested in securities with a term to maturity that exceeds the expected disbursement date of those funds. Reserve Funds and other funds with longer -term investment horizons my be invested in securities exceeding five (5) years if the maturity of such investment is made to coincide as nearly as practicable with expected use of funds. Prohibited Investments and Investment Practices The Town is prohibited from: 1. Investment in reverse repurchase agreements; 2. Short sales (selling a specific security before it has been legally purchased); 3. Borrowing funds for the sole purpose of reinvesting the proceeds of such borrowing; 4. Investment in complex derivatives such as range notes, dual index notes, inverse floating rate notes and deleveraged notes, or notes linked to lagging indices or to long -term indices. 5. Investing in any security not specifically permitted by this Policy. Selection, Approval of Brokers, Qualified Financial Institutions The Town Treasurer and/or the Town's Investment Manager shall maintain a list of financial institutions and broker /dealers that are approved for investment purposes Qualified Institutions "). Only firms meeting the following requirements will be eligible to serve as Qualified Institutions: 1. "primary" dealers and regional dealers that qualify under Securities and Exchange Commission Rule 150-1 (uniform net capital rule); 2. capital of no less than $10,000,000; 3. registered as a dealer under the Securities Exchange Act of 1934; 4. member of the National Association of Dealers (MASK); 5. registered to sell securities in Virginia; and 6. The firm and assigned broker have been engaged in the business of effecting transactions in U.S. government and agency obligations for at least five (5) consecutive years. All brokers, dealers and other financial institutions deemed to be Qualified Institutions shall be provided with current copies of the Town's Investment Policy. A current audited financial statement is required to be on file for each financial institution and broker /dealer with which the Town transacts business. Competitive Selection of Investment Instruments It will be the policy of the Town to transact all securities purchase /sales only with Qualified Institutions through a formal and competitive process requiring the solicitation we 185 and evaluation of at least three bids/offers. The Town will accept the offer which (a) the highest rate of return within the maturity required; and ( b) optimizes the investment objective of the overall portfolio. When selling a security, the Town will select the bid that generates the highest sale price. Primary fixed price federal agencies offerings may be purchased from the list of Qualified Institutions without competitive solicitation if it is determined that no agency obligations meeting the Town's requirements are available in the secondary market at a higher yield. Investment of Bond Proceeds The Town intends to comply with all applicable sections of the Internal Revenue Code of 1986, Arbitrage Rebate Regulations and bond covenants with regard to the investment of bond proceeds. Accounting records will be maintained in a form and for a period of time sufficient to the document compliance with these regulations. Sinking fund investments will be limited to those securities authorized by Section 2.2- 4500 et seq. of the Code of Virginia. Safekeeping and Custody All investment securities purchased by the Town or held as collateral on deposits or investments shall be held by the Town or by a third -party custodial agent who may not otherwise be counterparty to the investment transaction. All securities in the Town's Portfolio shall be held in the name of the Town and will be free and clear of any lien. Further, all investment transactions will be conducted on a delivery -vs.- payment basis. The custodial agent shall issue a safekeeping receipt to the Town listing the specific instrument, rate, maturity and other pertinent information. On a monthly basis, the custodial agent will also provide reports which list all securities held for the Town, the book value of holdings and the market value as of month -end. Appropriate Town officials and representatives of the custodial agent responsible for, or in any manner involved with, the safekeeping and custody process of the Town shall be bonded in such a fashion as to protect the Town from losses from malfeasance and misfeasance. Performance Standards The investment portfolio shall be designed and managed with the objective of obtaining a market rate of return throughout budgetary and economic cycles, commensurate with the investment risk constraints and cash flow needs of the Town. Short-term funds and other funds that must maintain a high degree of liquidity will be compared to the return on the three -month U. S. Treasury Bill. Medium term investments and other funds that have a 10 186 longer -term investment horizon will be compared to an index of U. S. Treasury securities having a similar duration or other appropriate benchmark. Reporting The Town Treasurer or Investment Manager shall prepare an investment report not less than monthly for the Investment Committee. This report shall include: (i) a listing of the existing portfolio in terms of investment securities, amortized book value, maturity date, yield -on -cost, market value, credit rating and other features deemed relevant and (ii) a listing of all transactions executed during the month. The Town Treasurer or Investment Manager shall prepare and submit to the Investment Committee a "Quarterly Investment Report" that summarizes (i) recent market conditions, economic developments and anticipated investment conditions, (ii) the investment strategies employed in the most recent quarter, (iii) a description of all securities held in investment portfolios at month -end, (iv) the total rate of return for the quarter and year -to -date versus appropriate benchmarks, and (v) any areas of policy concern warranting possible revisions to current or planned investment strategies. The quarterly report will also include a statement that the investment of the Town Portfolio is in compliance with this Policy and any applicable bond resolutions. Adopted by Resolution No. 2053 by Town Council on February 18, 2014. 11 187 Accrual - A basis of accounting under which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received, notwithstanding that the receipt of the revenue or the payment of the expenditure may take place, in whole or in part, in another accounting period. Adopted Budget - The budget for financial operations approved by Town Council and enacted via a budget appropriation ordinance. The Adopted Budget shows approved tax rates and estimates of revenues, expenditures, and transfers. It also indicates departmental goals, objectives, and strategies. American Rescue Plan Act of 2021 (ARPA)/Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program – Program to deliver $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency. Annual Comprehensive Financial Report – The annual report issued by the Town on its financial position and activity for the fiscal year. This report is prepared by an independent firm of certified public accountants in conformity with U.S. generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board. Appropriation - An authorization made by Town Council which permits the Town administrative staff to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Assessed Value - The fair market value placed by the Commissioner of Revenue on personal and real property owned by taxpayers. Audit - A comprehensive investigation of the manner in which the government's resources were actually utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body's appropriations. A performance audit consists of a review of how well the government met its stated goals. The Commonwealth of Virginia requires that an independent certified public accountant conduct an annual financial audit of each municipality. Balanced Budget – A budget in which current revenues equal current expenditures. After expenditures have been pared, budgets may be balanced by adjusting taxes and fees to generate total current revenues, by drawing down fund balances accumulated from prior years, or by short-term borrowing to make up the difference between revenues from taxes and other income and current expenditures. The legal requirement for a balanced budget may be set by the state or the local government. Basis of Budgeting and Accounting – Accounting methods, such as accrual basis and modified accrual basis, used to track revenues received and authorized obligations expensed. Glossary of Terms and Acronyms 188 Bond – A written promise to pay a sum of money on a particular date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are use most frequently for construction of large capital projects, such as buildings, utility systems, parks, etc. General obligation bonds require approval through voter referendum for counties in Virginia. Budget - A plan of financial operation comprised of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures (revenue estimates). Budget Calendar - The schedule of key dates or milestones which the Town follows in the preparation and adoption of the budget. Budget Committee – The Town’s administrative staff who are responsible for providing oversight to the budget development process and for submitting a recommended budget to Town Council. Budget Document - The official written statement prepared by the Town's administrative staff which presents the proposed budget to the Town Council. Budget Message - A general discussion of the proposed budget presented to the Town Council by the Town Manager as a part of or supplement to the budget document. The budget message explains principle budget issues against the background of financial experience in recent years and presents recommendations made by the Town Manager. Budget Transfer – A shift of budgeted funds from one expenditure item to another. Capital Assets - Town assets of significant value and having a useful life of several years, also referred to as fixed assets. Capital Fund - Accounts for financial resources to be used for the acquisition or construction of major capital purchases. Capital Improvement Program (CIP) – A plan for capital expenditures, to be incurred each year over a fixed period of several future years, which sets forth each capital project, identifies the expected beginning and ending date for each project, the amount to be expended in each year and the method of financing those expenditures. Capital Lease - A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital leases are common in certain types of financing transactions involving the use of revenue bonds as opposed to general obligation bonds. Capital Outlay – Expenditures to acquire or improve fixed assets that are not necessarily included in the Capital Improvement Program. Examples of capital outlays are furniture, fixtures, machinery, and equipment. 189 Capital Projects - Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility. Community Development Block Grant (CDBG) - Funding received from the U. S. Department of Housing and Urban Development. CDBG primarily benefits low-and moderate-income persons through housing, human services, neighborhood improvements and economic development activities, with a secondary emphasis on the reduction of slums and blight. Contingency Reserve - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt - Any obligations of the Town for the payment of money issued pursuant to the Public Finance Act of Virginia. Debt Service - Payment of interest and repayment of principal on Town debt. Delinquent Taxes – Taxes remaining unpaid on or after the date on which a penalty for non-payment is attached. Department of Environmental Quality (DEQ) - protects and enhances Virginia’s environment, and promotes the health and well-being of the citizens of the Commonwealth. Department of Housing and Community Services (DHCD) –- Partners with Virginia’s communities to develop their economic potential, regulates Virginia’s building and fire codes, provides training and certification for building officials, and invests more than $100 million each year into housing and community development projects throughout the state - the majority of which are designed to help low- to moderate-income citizens. Depreciation - (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence, or (2) the portion of the cost of a capital asset which is charged as an expense during a fiscal period. Distinguished Budget Presentation Awards Program – A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. To receive the award, governments must have prepared a budget that meets program criteria as a document, an operations guide, a financial plan, and a communications device. Emergency Medical Services (EMS) – The Fire and Emergency Medical Services Department provides emergency fire suppression response to incidents involving fires, fire alarms, smoke scares, vehicle accidents and other types of calls where the threat of fire exists. It also provides emergency medical response to incidents involving injury, illness, accidents, and other types of calls where the threat of injury or illness exists. 190 Enterprise Funds - A type of proprietary fund set up to account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of user charges. Included in this category are the Stormwater Fund. Environmental Protection Agency (EPA) -– Issues policy and guidance documents to assist the public on environmental issues and regulated entities and also helps regulated entities meet federal requirements and holds entities legally accountable for environmental violations. Expenditures - The cost of goods received or services rendered whether payment for such goods and services have been made or not. Fiscal Year - An accounting period extending from July 1 to the following June 30 for the Town of Vinton. Fund - A sum of revenues set aside and allocated to specific categories, such as General and Proprietary to provide funding of day-to-day and administrative operations. Fund Balance – represents the cumulative difference between total financial resources and total appropriated uses. Fund balances are used for one-time (non-operational) expenditures or they are appropriated as “reserves” or “contingency”. In the budget process, financial resources equal total appropriated uses because the creation of reserves or contingencies is budgeted as appropriated uses. Generally Accepted Accounting Principles (GAAP) – The standard framework of guidelines for financial accounting, mainly used in the U.S.A. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. General Fund - A type of governmental fund used to account for revenues and expenditures for regular day-to-day operations of the Town. The primary sources of revenue for this fund are local taxes and Federal and State grants. General Obligation Bonds - Bonds issued pursuant to Article VII, Section 10 of the Constitution of Virginia and the Public Finance Act secured by the full faith, credit and taxing power of the Town. Goal - A clear statement of a program's mission, or purpose. Governmental Accounting Standards Board (GASB) – Establishes and improves state and local governmental accounting and financial reporting standards which result in practical information for users of financial reports. They also guide and educate the public, including issuers, auditors, and users of those financial reports. Government Finance Officers Association (GFOA) – Promotes excellence in state and local government financial management. They also provide best practice guidance, consulting, networking opportunities, publications including books, e-books, and periodicals, recognition programs, research, and training opportunities. 191 Governmental Funds – These funds are typically used to account for most of a government’s activities, including those that are tax supported. Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the Federal and State governments for specified purposes. Grant Fund – A component of the General Funds used to track expenditures and revenue of grant funds received from state, federal or other agencies and organizations. Hazard Mitigation Grant Program (HMGP) - Helps communities implement hazard mitigation measures following a Presidential Major Disaster Declaration in the areas of the state, tribe, or territory requested by the Governor or Tribal Executive. The key purpose of this grant program is to enact mitigation measures that reduce the risk of loss of life and property from future disasters. Lease Purchase Agreement – Contractual agreements that are termed leases, but that in substance are purchase contracts. License/Permit – Document issued to regulate various kinds of businesses or activities within the Town. Modified Accrual - An accounting method in which revenues are recorded when available and measurable and expenditures are recorded when services or goods are received and the liabilities are incurred. Objective - The actual functions or services that a Town program must provide in order to achieve its stated goals. Organization – An operating department, grant or capital project. Also sometimes referred to as a “cost center”. Outcomes – the desired results that will be seen if the Town is successful in providing programs and services that affect the causal factors identified for the priorities. Performance Measure - Specific quantitative measures of services performed or results obtained within a program. Program - A term used to describe a Town department or cost center with distinct objectives and activities. Proposed Budget - The budget proposed by the Town Manager to Town Council for adoption. Proprietary Funds - A type of fund that accounts for governmental operations that are financed and operated in a manner similar to private business enterprises. Proprietary fund types used by the Town include the Enterprise Fund. 192 Refunding - A transaction in which the Town refinances an outstanding issue by issuing new (refunding) bonds and using the proceeds to immediately retire the old (refunded) bonds. Revenue - A term used to represent income to a specific fund, or an increase in the fund's assets. Service Level – A management tool used to measure past performance and changes in the quantity, quality, and efficiency of services. Southeast Rural Community Assistance Project (SERCAP) - Supports a diverse group of individuals and communities across the organization's seven state service region and provides training, technical, and financial assistance to address water, wastewater, solid-waste, community development, and housing needs. Stormwater Fund – A fund used to track expenses on stormwater during the year, currently funded by a transfer from the General Fund. Tax Levy - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties. Tax Rate - The level at which taxes are levied. Virginia Department of Transportation (VDOT) - Responsible for building, maintaining, and operating the State's roads, bridges and tunnels. And, through the Commonwealth Transportation Board, it also provides funding for airports, seaports, rail and public transportation. Working Capital – Liquid assets used to fund day-to-day operations of the government. Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund (VBAF) -– Provides grants or loans to local governments to promote restoration and redevelopment of brownfield sites and to address environmental problems or obstacles to reuse so these sites can be effectively marketed to new economic development prospects. 193 Frequently Used Acronyms and Initialisms ARPA – American Rescue Plan Act of 2021 BVP – Bullet Proof Vest Partnership CDBG - Community Development Block Grant CIP – Capital Improvement Program COLA – Cost of Living Adjustment COMBAT – Community Blight Abatement Team DCJS – Department of Criminal Justice Services DEQ - Department of Environmental Quality DHCD – Department of Housing and Community Services DMV – Division of Motor Vehicles EMS – Emergency Medical Service EPA - Environmental Protection Agency FOIA – Freedom of Information Act FY – Fiscal Year GAAP – Generally Accepted Accounting Principles GASB – The Governmental Accounting Standards Board GFOA – Government Finance Officers Association GIS – Geographic Information System HMGP - Hazard Mitigation Grant Program (HMGP) NFIP – National Flood Insurance Program SNAP – Supplemental Nutrition Assistance Program VABF – Virginia Brownfields Restoration and Economic Development Assistance Fund VDOT – Virginia Department of Transportation VML – Virginia Municipal League 194