HomeMy WebLinkAboutFY 2022 - 2023 - Annual Town Budget-Proposed
The Town of Vinton, Virginia
FY 2022-2023 PROPOSED BUDGET
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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
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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 ......................................................... 41
General Fund Revenues Total and Graph .......................................................... 42
General Fund Revenues Details ......................................................................... 43
General Fund Expenditures Total and Graph ...................................................... 46
General Fund Expenditures Breakdown by Department and Function ............... 47
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General Fund – Town Council ............................................................................ 48
General Fund – Community Contributions/Joint Local Government Services ..... 49
General Fund – Town Manager .......................................................................... 51
General Fund – Human Resources/Risk Management Department ................... 53
General Fund – Legal Services .......................................................................... 55
General Fund – Treasurer/Finance Department ................................................. 57
General Fund – Public Works Administration ..................................................... 59
General Fund – Police Department .................................................................... 60
General Fund – Communication Services ........................................................... 63
General Fund – Fire and EMS Department ........................................................ 65
General Fund – Police Community Services/Animal Control .............................. 67
General Fund – Maintenance/Highways/Streets/Bridges .................................... 69
General Fund – Snow & Ice Removal ................................................................. 71
General Fund – Traffic Signs & Street Lights ..................................................... 73
General Fund – Refuse Collection ..................................................................... 75
General Fund – Recycling Collection .................................................................. 77
General Fund – Building & Grounds Maintenance .............................................. 79
General Fund – Health Department Building ....................................................... 81
General Fund – Special Programs ..................................................................... 83
General Fund – War Memorial Interdepartmental Rental ................................... 85
General Fund – War Memorial Facility ................................................................ 87
General Fund – Vinton Veteran’s Monument ..................................................... 89
General Fund – Swimming Pool & Parks ............................................................ 91
General Fund – Senior Program ........................................................................ 93
General Fund – Town Museum ........................................................................... 95
General Fund – Planning & Zoning Department ................................................ 97
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General Fund – Economic Development ............................................................. 99
General Fund – Public Transportation............................................................... 101
General Fund – Vinton Business Center .......................................................... 103
General Fund – Performance Agreements ........................................................ 105
General Fund – Retiree Insurance .................................................................... 107
General Fund – Debt Retirement ...................................................................... 109
General Fund – Transfers .................................................................................111
General Fund – Travel & PTO Payout Fund ..................................................... 113
Grant Fund Revenues Totals and Graph .......................................................... 115
Grant Fund Expenditures Total and Graph ...................................................... 117
Capital Fund Revenues Totals and Graph ....................................................... 119
Capital Fund Expenditures Totals and Graph .................................................. 121
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Stormwater Fund/Enterprise Revenues Totals and Graph ............................... 123
Stormwater Fund/Enterprise Expenditures Total and Graph ............................. 125
Stormwater Fund/Enterprise – Administration .................................................. 126
Stormwater Fund/Enterprise – Street & Road Cleaning ................................... 128
Stormwater Fund/Enterprise – Operations ....................................................... 130
Stormwater Fund/Enterprise – Debt Retirement ............................................... 132
Debt Schedule ................................................................................................... 134
Town Manager’s CIP Funding Listing................................................................ 135
Capital Improvement Program ......................................................................... 136
Capital Improvement Program Impact Summary .............................................. 138
Pay and Classification Plan .............................................................................. 139
Taxes, Licenses and Fees Schedule................................................................. 140
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Public Hearing Legal Notice – Real Estate Taxes ............................................. 146
Ordinance – Real Estate Taxes ........................................................................ 147
Public Hearing Legal Notice – Personal Property Taxes ................................... 148
Ordinance – Personal Property Taxes .............................................................. 149
Public Hearing Legal Notice – Budget Adoption ................................................ 150
Ordinance – Budget Adoption ........................................................................... 152
Financial Guidelines & Policies ......................................................................... 155
Glossary ............................................................................................................ 187
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 tati o n
A w ar d
PRESENTED TO
Town of Vinton
Virginia
For the Fiscal Year Beginning
July 1, 2021
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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
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TOWN DEPARTMENT STAFF
Executive Assistant/
Human Resources/
Risk Management Director
Planning & Zoning Director Community
Programs Director
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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
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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*
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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
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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
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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
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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
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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
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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
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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
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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
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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.
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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
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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
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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
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Department 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.
DEPARTMENT POSITION SUMMARY
Department Fund Allocation*
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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.
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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
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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 .
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May 13, 2022
Honorable Mayor and Members of Town Council:
After careful review, Staff and I are pleased to submit the proposed 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 proposed 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 proposed 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 FY22 Proposed FY23 $ Variance % Variance
Total 13,818,750 17,744,709 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 proposed 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
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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 proposed 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
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within the Town and our surrounding geographical neighbors. For several years after the Great
Recession of 2009/10, the revenue growth in the Town of Vinton was less than 1.0%, which led to
difficulty in keeping up with increased personnel, equipment and supply costs. During 2018, after
almost a decade of slow growth, the Town began to see a more consistent growth trend and was able to
prioritize expenditures that had been placed on hold for most of the past decade.
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.
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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. However, due to the Commonwealth of Virginia having not passed a budget at the time of
the printing of this document, the Town has budgeted a slight decrease over the prior year due to the
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unknown position of the General Assembly regarding the elimination of the Grocery Tax and its
corresponding negative impact on Sales Tax collections.
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 proposed 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.
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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
proposed FY23 Budget. Regarding the paying off of debt, it is especially important to emphasize that
the proposed 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 proposed 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 proposed
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
28
reflects a reduction of 7 staffing positions associated with the Utility System transfer. The budget also
sees the 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 proposed FY23 Budget.
Funding is included in the proposed 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
29
few large parcels of undeveloped space to actively market, this approach also can prove to be
financially beneficial to the prospective developer or business owner looking to expand.
In the coming year, the Town will see the rehabilitation of the Gish Mill Property into a mixed-use
commercial property that will feature a restaurant, seasonal market and a VRBO-style hospitality
component begin to take shape, 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.
30
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
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 proposed 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 proposed 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
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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.
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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.
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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.
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Proposed 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
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
Stormwater Fund
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 5,482,442$ -$ -$ 287,830$ 5,770,272$
Operating 2,579,696 - - 56,843 2,636,539
Capital 423,252 4,208,017 2,669,000 276,323 7,576,592
Debt 1,171,309 - - - 1,171,309
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 PROPOSED 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
GENERAL FUND, CAPITAL FUND & STORMWATER FUND
FY2021 Actual FY2022 Projected FY2023 Proposed
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 - - 2,500,000
Total Revenue 8,495,659$ 9,472,365$ 12,746,695$
Expenditures
Personnel & Operating 6,997,423$ 7,814,634$ 9,456,699$
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$ 12,746,695$
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%40.22%
TOWN OF VINTON
CONSOLIDATED SUMMARY
39
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 12,746,695 11,852,372 11,513,183 11,202,022
Expenditures
Personnel & Operating 7,358,979 6,997,423 8,228,962 10,077,695 10,279,249 10,484,834 10,694,531
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 12,746,695 12,299,249 12,349,834 12,494,531
Surplus/(Deficit)512,890 768,437 295,489 0 (446,877) (836,651) (1,292,509)
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 4,679,941 3,843,290
Est. End. Fund Balance*4,831,329 5,126,818 5,126,818 4,679,941 3,843,290 2,550,781
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
40
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
FY2021 only, Skill Games Tax is included in this category.
Permits & Fees Permits from Planning & Zoning (due upon beginning of project).
Fines & Forfeitures Court Fines & Forfeitures, Parking Fines, and False Alarm Fees
generated by the Police Department.
Use of Money Interest from investments at financial institutions, typically paid on an
annual basis.
Use of Property Rental of Town Property, Rental of the Senior Center, and anticipated
Sale of Equipment.
Charges for Services Additional Waste Dumping Fees, Special Programs Income, and
Senior Program Reimbursement.
Charges for War Memorial Rental of the War Memorial, Taxable Sales, and Revenue from Use
by Other Departments.
Miscellaneous Revenue Revenue items that do not fit another designation as well as Roanoke
County payment for refuse collection, debt reimbursement on the Fire-
EMS Building, and veteran monument contribution.
Recovered Cost Recoveries and rebates, and police contractual services.
Non-Categorical Aid
Funding from the State, Federal, or other sources that can be spent
by Town for a non-project specific purpose. Assistance for Motor
Vehicles Carriers, HB 599 Police Assistance Funds, and Personal
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
41
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
General Property Taxes 755,762 741,674 969,707 228,033 30.75%
Other Local Taxes 4,010,066 3,651,613 4,557,369 905,756 24.80%
Permits & Fees 5,490 4,646 4,963 317 6.82%
Fines & Forfeitures 52,305 31,616 54,254 22,638 71.60%
Use of Money 21,792 2,945 26,824 23,879 810.83%
Use of Property 138,899 135,835 70,496 (65,339) -48.10%
Charges for Services 15,933 5,676 13,135 7,459 131.41%
Charges for War Memorial 32,354 101,446 92,059 (9,387) -9.25%
Miscellaneous Revenue 741,472 458,281 1,418,236 959,955 209.47%
Recovered Cost 98,270 52,231 183,063 130,832 250.49%
Non-Categorical Aid 421,891 425,346 423,144 (2,202) -0.52%
State Sales Tax 1,229,836 1,157,416 1,122,334 (35,082) -3.03%
Categorical Aid 1,288,117 1,263,533 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 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 signed with Roanoke County.
FY 22-23 Revenue Budget
General Property Taxes
Other Local Taxes
Permits & Fees
Fines & Forfeitures
Use of Money
Use of Property
Charges for Services
Charges for War Memorial
Miscellaneous Revenue
Recovered Cost
Non-Categorical Aid
State Sales Tax
Categorical Aid
Use of Fund Balance
42
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
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
CURRENT REAL ESTATE TAXES 322,072.70 326,191.32 333,824.64 328,608.00 353,890.00 383,890.00
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
PUBLIC SERVICE CORP.200.1102.005 12,890.02 13,229.62 14,546.28 13,639.00 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
REAL ESTATE - INTEREST 200.1102.007 747.42 742.10 1,492.57 837.00 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
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
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
PERSONAL PROP. - PENALTIES 200.1103.006 11,485.66 10,611.56 12,502.85 11,599.00 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
PERSONAL PROPERTY TAXES 355,731.93 394,733.13 395,679.35 390,325.00 414,730.00 564,730.00
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
E-911 TELEPHONE TAX 200.1202.002 .00 .00 .00 .00 .00 .00
MOBILE TELEPHONE TAX 200.1202.003 .00 .00 .00 .00 .00 .00
COMMUNICATIONS SALES/USE TAX 704,375.75 683,658.96 661,006.15 636,409.00 637,230.00 637,230.00
CONTRACTING 200.1203.001 32,260.04 31,768.84 33,456.74 30,149.00 33,267.00 43,267.00
RETAIL SALES 200.1203.002 263,216.43 297,201.25 313,467.09 275,998.00 315,004.00 315,004.00
PROFESSIONAL 200.1203.003 123,465.68 138,380.44 119,228.37 137,242.00 125,730.00 132,730.00
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
WHOLESALE 200.1203.005 1,466.45 2,329.91 2,373.46 1,683.00 437.00 437.00
MISCELLANEOUS 200.1203.006 13,637.30 12,237.27 9,443.08 12,342.00 9,875.00 12,875.00
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
BUSINESS LICENSE TAXES 621,108.99 672,116.66 705,726.33 647,071.00 731,420.00 751,420.00
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
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
FRANCHISE LICENSE TAXES 26,796.14 26,206.06 23,425.86 27,584.00 22,120.00 22,120.00
VEHICLE DECALS 200.1205.001 .00 .00 -40.00 .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
MOTOR VEHICLE LICENSES 167,873.10 184,717.19 164,193.06 179,576.00 172,729.00 172,729.00
BANK STOCK TAXES 200.1206.001 230,859.00 182,081.00 226,925.00 207,466.00 232,294.00 232,294.00
BANK STOCK TAXES 230,859.00 182,081.00 226,925.00 207,466.00 232,294.00 232,294.00
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
PARI-MUTUEL TAX 88,888.79 462,607.18 643,785.57 550,000.00 1,000,000.00 1,000,000.00
SKILL GAMES TAX 200.1208.001 .00 .00 17,568.00 .00 .00 .00
SKILL GAMES TAX .00 .00 17,568.00 .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
ADMISSIONS TAX 2,323.75 2,586.73 2,425.06 1,127.00 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
TRANSIENT OCCUPANCY TAX 2,939.86 2,465.75 1,205.05 3,214.00 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
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
CIGARETTE TAX 200.1212.001 153,103.50 175,687.26 145,993.37 116,969.00 151,775.00 151,775.00
CIGARETTE TAX 153,103.50 175,687.26 145,993.37 116,969.00 151,775.00 151,775.00
ANIMAL LICENSES 200.1301.001 2,245.50 .00 .00 .00 .00 .00
ANIMAL LICENSES 2,245.50 .00 .00 .00 .00 .00
43
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
SITE PLAN & SUBDIVISION FEE 200.1303.004 150.00 1,320.00 525.00 987.00 960.00 960.00
SIGN PERMITS 200.1303.005 1,287.00 1,215.00 1,040.00 1,252.00 904.00 904.00
ZONING PERMITS 200.1303.007 2,450.00 2,025.00 2,600.00 2,041.00 2,457.00 2,457.00
MISCELLANEOUS FEES 200.1303.009 275.00 31.50 1,325.00 366.00 642.00 642.00
PERMITS & OTHER LICENSES 4,162.00 4,591.50 5,490.00 4,646.00 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
PARKING FINES 200.1401.002 1,205.00 2,035.00 1,530.00 1,616.00 940.00 940.00
FALSE ALARM FINES 200.1401.003 .00 .00 .00 .00 .00 .00
LITTERING CIVIL PENALTY 200.1401.004 60.00 .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
INTEREST FROM INVESTMENTS 200.1501.001 48,820.06 41,090.99 20,608.93 .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
INTEREST INCOME FROM BONDS 200.1501.004 .00 3.06 .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
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
RENTAL OF EQUIPMENT 200.1502.002 .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
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
SALES OF MATERIAL & SUPPLIES 200.1502.006 1,103.34 .00 .00 .00 .00 .00
SALE OF EQUIPMENT 200.1502.008 16,580.00 .00 .00 .00 .00 .00
SALE/EASEMENT-REAL ESTATE 200.1502.009 .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
SIDEWALKS, CURB & GUTTER 200.1607.002 2,613.00 .00 4,133.00 .00 .00 .00
MAINT/HWYS/BRIDGES 2,613.00 .00 4,133.00 .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
WASTE DUMPING & DISPOSAL CHG 200.1608.002 355.00 195.00 270.00 217.00 105.00 105.00
SANIT & WASTE REMOVAL 2,305.00 9,580.00 11,700.00 5,676.00 13,135.00 13,135.00
SPECIAL PROGRAMS INCOME 200.1613.001 668.00 1.00 100.00 .00 .00 .00
SWIMMING POOL ADMISSIONS 200.1613.002 .00 .00 .00 .00 .00 .00
POOL MISCELLANEOUS 200.1613.003 .00 .00 .00 .00 .00 .00
SWIMMING POOL CONCESSIONS 200.1613.005 .00 .00 .00 .00 .00 .00
MEMORIAL HALL INCOME 200.1613.006 .00 .00 .00 .00 .00 .00
SWIMMING POOL- SWIM CLASS 200.1613.007 .00 .00 .00 .00 .00 .00
SENIOR PROGRAM INCOME 200.1613.008 .00 .00 .00 .00 .00 .00
OTHER SR. CITIZEN RE-IMB.200.1613.009 66.00 .00 .00 .00 .00 .00
FEE FOR TRANSPORT 200.1613.010 225,793.47 .00 .00 .00 .00 .00
WM - REV FROM OTHER DEPT 200.1613.011 .00 .00 .00 .00 .00 .00
WM ITEM RESALE 200.1613.016 .00 .00 .00 .00 .00 .00
CHARGES FOR SERVICES 226,527.47 1.00 100.00 .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
WM TAXABLE SALES 200.1614.002 .00 .00 .00 .00 .00 .00
WM CONTRACTED RESALE ITEMS 200.1614.003 .00 .00 .00 .00 .00 .00
WM - REV FROM OTHER DEPTS 200.1614.004 10,700.00 .00 1,330.00 10,000.00 .00 .00
WM - RECOVERED CONTRACT PMTS 200.1614.005 .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
MISCELLANEOUS INCOME 200.1899.001 14,558.65 15,606.20 11,788.99 17,675.00 .00 .00
DONATIONS FIRE DEPT.-COUNTY 200.1899.003 .00 .00 .00 .00 .00 .00
FIRE HYDRANTS - RKE CNTY 200.1899.004 6,500.04 .00 .00 .00 .00 .00
MISC. INCOME FROM OTHER GOVT 200.1899.005 .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
VFAC CONTRIBUTION-EMS REHAB 200.1899.007 .00 .00 .00 .00 .00 .00
RE-APPROPRIATED FUND BALANCE 200.1899.008 .00 .00 .00 .00 .00 .00
ROANOKE COUNTY: GAIN SHARING 200.1899.009 600,983.00 134,485.68 .00 .00 .00 .00
RVRA-HOST COMMUNITY FEE 200.1899.010 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
WAR MEMORIAL DONATIONS 200.1899.015 500.00 .00 .00 .00 .00 .00
44
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
POLICE DEPT DONATIONS 200.1899.016 1,000.00 2,610.00 4,314.00 .00 .00 .00
GIFTS AND DONATIONS 200.1899.018 107.00 200.00 .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
BOND PROCEEDS 200.1899.024 157,053.42 .00 321,000.00 .00 .00 .00
ROCO-CONTR VIN BUSINESS CTR 200.1899.025 .00 .00 .00 .00 .00 .00
ROCO-CONTR VETERAN MONUMENT 200.1899.026 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
DONATIONS FOR VETERANS MONUM 200.1899.027 .00 500.00 500.00 .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
ROCO ECON DEV REIMBURSEMENT 200.1899.029 .00 .00 .00 40,000.00 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
CDBG GRANT LOAN APP FEE 200.1899.032 .00 .00 .00 .00 .00 .00
WVWA DEBT REIMBURSEMENT 200.1899.033 .00 .00 .00 .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
RECOVERIES AND REBATES 200.1901.001 50,341.22 16,562.59 77,133.42 42,231.00 110,000.00 173,063.00
RECOVERED POLICE CONTRACTUAL 200.1901.004 15,478.00 18,108.00 21,136.00 10,000.00 10,000.00 10,000.00
RECOVERED EMS CONTRACTUAL 200.1901.005 .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
A.B.C. PROFITS 200.2201.001 .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
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
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
MISC. NON-CATEGORICAL AID 200.2201.020 .00 .00 70.00 .00 .00 .00
NON-CATEGORICAL AID 414,426.62 430,812.87 421,890.81 425,346.00 423,144.00 423,144.00
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
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
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
DEPT OF FIRE PROGRAMS 200.2404.010 28,030.00 .00 .00 .00 .00 .00
MISC. CATEGORICAL AID 200.2404.020 1,704.33 1,427.68 2,058.83 .00 .00 .00
ATF - RECOVERIES 200.2404.021 900.04 346,037.20 .00 .00 .00 .00
DCJS RECOVERIES 200.2404.023 5,103.00 20,738.24 22,359.02 .00 .00 .00
VDOT REV SHARING GLADECRK 200.2404.057 5,457.95 .00 .00 .00 .00 .00
RSTP WALNUT AVE IMP 200.2404.783 3,669.76 .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
TRANSFERS FROM 200.4105.001 .00 .00 7,860.40 .00 .00 .00
TRANSFERS FROM .00 .00 7,860.40 .00 .00 .00
45
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
General Administration 629,615 717,651 1,587,851 870,200 121.26%
Public Safety 2,142,647 2,978,965 2,911,491 (67,474) -2.27%
Public Works 1,798,166 1,961,634 2,611,432 649,798 33.13%
Special Programs 513,838 527,717 591,313 63,596 12.05%
Community Development 389,939 536,188 623,419 87,231 16.27%
Debt Retirement 773,031 444,131 1,171,673 727,542 163.81%
Performance Agreements 53,938 104,008 154,720 50,712 48.76%
Retiree Insurance 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 (167,168) -22.08%
Total 8,696,169 8,032,258 10,246,695 2,214,437 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 Understanding signed with Roanoke County.
FY22-23 Expenditure Budget
General Administration
Public Safety
Public Works
Special Programs
Community Development
Debt Retirement
Performance Agreements
Retiree Insurance
Travel & PTO Payout
Contingency
Transfers
46
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Town Council 121,797 114,788 150,014 35,226 30.69%
Town Manager 123,360 149,495 539,518 390,023 260.89%
Human Resources 74,410 67,436 170,114 102,678 152.26%
Legal Services 51,224 53,517 58,517 5,000 9.34%
Treasurer/Finance Department 258,824 332,415 669,688 337,273 101.46%
Total Administration 629,615 717,651 1,587,851 870,200 121.26%
Police Department 1,655,475 2,440,931 2,756,226 315,295 12.92%
Communication Services 447,618 450,440 150,000 (300,440) -66.70%
Fire & EMS 2,160 2,268 2,385 117 5.16%
Animal & Pest Control 37,394 85,326 2,880 (82,446) -96.62%
Total Public Safety 2,142,647 2,978,965 2,911,491 (67,474) -2.27%
Public Works Administration 119,627 164,639 461,395 296,756 180.25%
Mnt-Hwy St & Bridges 795,547 920,617 1,164,274 243,657 26.47%
Snow & Ice Removal 23,160 32,454 23,983 (8,471) -26.10%
Traffic Signs & Street Lights 87,379 112,770 89,875 (22,895) -20.30%
Refuse Collection 509,217 463,331 558,940 95,609 20.64%
Recycling 81,558 75,029 74,898 (131) -0.17%
Building & Grounds 166,339 167,774 213,547 45,773 27.28%
Health Department 15,339 25,020 24,520 (500) -2.00%
Total Public Works 1,798,166 1,961,634 2,611,432 649,798 33.13%
Special Programs 179,037 155,848 225,225 69,377 44.52%
War Memorial Interdepartment 1,330 10,000 - (10,000) -100.00%
War Memorial 225,659 246,804 313,188 66,384 26.90%
Vinton Veteran's Monument 1,011 5,000 5,000 - 0.00%
Swimming Pool/Parks 3,074 2,954 2,965 11 0.37%
Senior Program 85,558 93,525 30,708 (62,817) -67.17%
Town Museum 18,169 13,586 14,227 641 4.72%
Total Special Programs 513,838 527,717 591,313 63,596 12.05%
Planning & Zoning 274,251 393,423 460,403 66,980 17.02%
Economic Development 88,743 20,000 35,666 15,666 78.33%
Public Transportation 24,357 120,000 120,000 - 0.00%
Vinton Business Center 2,588 2,765 7,350 4,585 165.82%
Total Community Dev 389,939 536,188 623,419 87,231 16.27%
Debt Retirement 773,031 444,131 1,171,673 727,542 163.81%
Performance Agreements 53,938 104,008 154,720 50,712 48.76%
Retiree Insurance 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 (167,168) -22.08%
Total Other Expenses 3,221,964 1,310,103 1,921,189 611,086 46.64%
Total 8,696,169 8,032,258 10,246,695 2,214,437 27.57%
General Fund Summary of Expenditures
47
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 31,493 31,526 48,507 16,981 53.86%
Operating 67,193 80,262 99,507 19,245 23.98%
Capital 23,111 3,000 2,000 (1,000) -33.33%
Total 121,797 114,788 150,014 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
48
Contribution Listing
Proposed Budget
Fiscal Year 2022-2023
Manager Council
Budget Organization Requested Adopted
Account FY 22-23 FY 21-22
Community Contributions
200.1100.571 Vinton Dogwood Festival 2,000.00 2,000.00
200.1100.571 Vinton Dogwood Festival (Queens/Mayor's Luncheon)1,500.00 1,500.00
200.1100.571 Christmas Parade Awards 100.00 100.00
200.1100.571 Needy Family (Lease payment-$800)800.00 1,300.00
200.1100.571 WBHS After Prom 250.00 250.00
200.1100.571 Boys & Girls Clubs of Southwest Virginia 5,000.00 -
200.1100.571 Vinton Area Chamber of Commerce 10,000.00 2,500.00
200.1100.571 Vinton Volunteer First Aid Crew 5,000.00 5,000.00
Total 24,650.00 12,650.00
Manager Council
Budget Organization Requested Adopted
Account FY 22-23 FY 21-22
Joint Local Government Services
200.1100.600 AEP Steering Committee 886.20 844.00
200.1100.600 Greenway Program 3,560.00 3,560.00
200.1100.600 Roanoke Valley CATV - Channel 3 19,117.00 18,842.00
200.1100.600 Roanoke Valley-Alleghany Regional Commission 8,059.00 8,104.00
200.1100.600 Roanoke Valley TPO 1,209.00 1,216.00
200.1100.600 RVARC-Roanoke River Blueway Project 433.00 433.00
200.1100.600 Roanoke Regional Partnership 16,682.13 16,775.00
200.1100.600 Western Virginia Regional Industrial Facility Authority 1,460.63 1,687.50
Total 51,406.96 51,461.50
Grand Total of Organizational Funding 76,056.96 64,111.50
49
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.1100.101 29,015.38 29,126.00 29,049.53 29,256.00 45,025.00 45,025.00
SALARIES & WAGES - OVERTIM 200.1100.102 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1100.105 .00 2.18 .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
INSURANCE - VRS 200.1100.203 .00 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.1100.209 .00 .00 201.73 .00 .00 .00
WORKERS' COMPENSATION INS 200.1100.211 .00 .00 18.50 32.00 37.00 37.00
CONTRACTUAL SERVICES 200.1100.302 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.1100.304 .00 443.19 595.98 500.00 500.00 500.00
ADVERTISING 200.1100.307 4,508.29 3,375.00 4,268.27 2,000.00 2,500.00 2,500.00
CODIFICATION/ORDINANCES 200.1100.311 437.50 5,471.74 2,280.03 4,000.00 4,000.00 4,000.00
TELEPHONE 200.1100.521 .00 .00 .00 .00 .00 .00
POSTAGE 200.1100.522 229.19 158.13 65.85 400.00 400.00 400.00
LIABILITY INSURANCE 200.1100.538 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1100.541 182.68 619.51 206.38 250.00 250.00 250.00
TRAVEL (MILEAGE/FARE)200.1100.560 502.96 1,852.77 .00 .00 2,000.00 2,000.00
COMMUNITY CONTRIBUTIONS 200.1100.571 23,150.00 18,650.00 5,850.00 12,650.00 12,650.00 24,650.00
WAR MEMORIAL EVENTS 200.1100.574 .00 .00 .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
MISCELLANEOUS 200.1100.585 1,887.95 -4,176.60 357.88 500.00 500.00 500.00
MEETING EXPENSES 200.1100.589 879.17 2,477.51 151.54 500.00 500.00 500.00
EMPLOYEE APPRECIATION GIFT 200.1100.591 .00 .00 .00 .00 .00 .00
SPECIAL AWARDS 200.1100.592 .00 .00 .00 .00 .00 .00
COMMITTEES APPRECIATION DI 200.1100.593 476.12 .00 .00 500.00 .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
BOARD OF ELECTIONS 200.1100.605 .00 .00 3,540.72 .00 5,000.00 5,000.00
PURCHASE OF LAND 200.1100.708 8.34 .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
SPECIAL PROJECTS 200.1100.722 .00 .00 21,860.37 .00 .00 .00
TOWN COUNCIL 120,222.90 117,655.02 128,624.98 114,788.00 137,696.76 150,013.96
50
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 112,851 136,867 509,826 372,959 272.50%
Operating 9,283 12,628 29,692 17,064 135.13%
Capital 1,226 - - - -
Total 123,360 149,495 539,518 390,023 260.89%
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
51
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.1200.101 77,072.35 78,203.17 78,484.91 103,570.00 388,527.00 388,527.00
SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1200.105 .00 .00 1,319.64 .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
RETIREMENT CONTRIBUTION- V 200.1200.202 8,615.06 9,090.48 9,411.29 12,538.00 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
NATIONWIDE 200.1200.204 120.36 120.71 1,034.54 2,224.00 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
CAR ALLOWANCE 200.1200.206 6,250.00 6,035.71 7,504.47 .00 .00 .00
WORKERS' COMPENSATION INS 200.1200.211 87.36 479.07 240.44 111.00 414.00 414.00
LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1200.302 198.00 119.88 278.68 500.00 500.00 500.00
MAINTENANCE & REPAIRS EQUI 200.1200.304 .00 .00 .00 .00 .00 .00
MAINTENANCE SERVICE CONTRA 200.1200.305 534.46 587.00 981.30 700.00 700.00 700.00
PRINTING & BINDING 200.1200.306 445.10 181.42 260.67 450.00 450.00 450.00
TELEPHONE 200.1200.521 1,199.22 1,115.28 1,073.03 1,500.00 3,600.00 3,600.00
MOTOR VECHICLE INSURANCE 200.1200.535 .00 .00 .00 .00 .00 .00
SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1200.541 1,716.70 966.93 1,512.41 1,500.00 1,500.00 1,500.00
GAS, OIL,GREASE & ANTIFREE 200.1200.548 .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
DUES & SUBSCRIPTIONS 200.1200.581 1,590.60 1,328.55 2,214.29 3,400.00 3,000.00 3,000.00
MISCELLANEOUS 200.1200.585 .00 .00 .00 .00 .00 .00
MEETING EXPENSES 200.1200.589 144.99 228.96 117.83 550.00 550.00 550.00
FURNITURE & FIXTURES 200.1200.702 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.1200.709 437.50 79.99 1,225.68 .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
TOWN MANAGER'S OFFICE 116,782.78 116,444.02 123,359.61 149,495.00 533,654.00 539,518.00
52
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 37,105 43,986 126,429 82,443 187.43%
Operating 35,221 23,300 41,535 18,235 78.26%
Capital 2,084 150 2,150 2,000 1333.33%
Total 74,410 67,436 170,114 102,678 152.26%
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
53
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.1203.101 26,061.23 25,737.04 26,903.16 28,912.00 93,350.00 93,350.00
SALARIES & WAGES - PART-TI 200.1203.103 .00 .00 .00 4,000.00 .00 .00
SEPARATION PAY 200.1203.105 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.1203.201 1,854.70 1,796.94 1,912.26 2,518.00 7,142.00 7,142.00
RETIREMENT CONTRIBUTION- V 200.1203.202 2,849.80 2,932.23 3,305.42 3,600.00 9,958.00 9,958.00
INSURANCE - VRS 200.1203.203 318.21 336.72 355.90 387.00 1,225.00 1,225.00
NATIONWIDE 200.1203.204 38.62 42.25 42.13 42.00 120.00 120.00
MEDICAL INSURANCE 200.1203.205 4,179.00 4,179.00 4,426.80 4,250.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.1203.207 233.94 125.89 140.59 240.00 759.00 759.00
WORKERS' COMPENSATION INS 200.1203.211 20.81 22.09 18.50 37.00 75.00 75.00
ACA EXCISE TAX 200.1203.215 .00 .00 .00 .00 .00 .00
LEGAL SERVICES 200.1203.301 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1203.302 12,334.17 13,959.45 8,535.12 8,250.00 10,000.00 10,000.00
MAINTENANCE & REPAIRS EQUI 200.1203.304 .00 .00 .00 .00 .00 .00
PRINTING & BINDING 200.1203.306 150.90 25.90 477.69 100.00 465.00 465.00
ADVERTISING 200.1203.307 303.53 318.35 15,547.76 100.00 10,000.00 10,000.00
SPECIAL TRAINING 200.1203.356 4,476.32 6,472.46 412.04 6,000.00 7,500.00 7,500.00
TELEPHONE 200.1203.521 602.12 579.55 773.26 500.00 775.00 775.00
POSTAGE 200.1203.522 586.76 50.10 14.18 100.00 100.00 100.00
RISK MANAGEMENT 200.1203.534 4,607.76 3,872.13 3,779.86 3,250.00 37,000.00 4,000.00
OFFICE SUPPLIES 200.1203.541 1,034.94 327.14 1,030.38 300.00 1,000.00 1,000.00
TRAVEL & TRAINING 200.1203.560 328.59 .00 .00 .00 1,150.00 1,150.00
TUITION REIMBURSEMENT 200.1203.561 128.75 .00 1,444.90 .00 1,445.00 1,445.00
DUES & SUBSCRIPTIONS 200.1203.581 927.50 858.62 488.99 1,000.00 1,000.00 1,000.00
MISCELLANEOUS 200.1203.585 .00 .00 1,891.90 .00 .00 .00
MEETING EXPENSES 200.1203.589 850.78 155.65 574.76 200.00 600.00 600.00
SPECIAL EVENTS AWARD 200.1203.592 3,415.74 3,287.28 250.00 3,500.00 3,500.00 3,500.00
OFFICE EQUIPMENT 200.1203.707 36.87 511.95 1,602.60 150.00 1,600.00 1,600.00
REPLACEMENT OF EQUIPMENT 200.1203.709 .00 41.99 481.21 .00 550.00 550.00
HUMAN RESOURCES 65,341.04 65,632.73 74,409.41 67,436.00 203,114.00 170,114.00
54
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 51,224 53,517 58,517 5,000 9.34%
Capital - - - - 0.00%
Total 51,224 53,517 58,517 5,000 9.34%
General Fund Expenditure Budget
Legal Services
Personnel Operating Capital
55
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
CONTRACTUAL SERVICES 200.1207.302 56,307.49 39,879.83 38,666.01 40,000.00 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
LEGAL SERVICES 67,557.49 51,465.83 51,224.01 53,517.00 58,517.00 58,517.00
56
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 153,022 229,017 516,243 287,226 125.42%
Operating 96,784 102,898 148,445 45,547 44.26%
Capital 9,018 500 5,000 4,500 900.00%
Total 258,824 332,415 669,688 337,273 101.46%
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
57
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.1214.101 98,864.92 99,750.16 104,660.68 154,000.00 345,394.00 345,394.00
SALARIES & WAGES - OVERTIM 200.1214.102 .00 .00 13.45 250.00 .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
SEPARATION PAY 200.1214.105 .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
RETIREMENT CONTRIBUTION- V 200.1214.202 10,975.69 11,460.58 12,706.30 19,170.00 36,558.00 36,558.00
INSURANCE - VRS 200.1214.203 1,225.96 1,296.54 1,367.21 2,062.00 4,495.00 4,495.00
NATIONWIDE 200.1214.204 234.72 235.26 234.26 324.00 600.00 600.00
MEDICAL INSURANCE 200.1214.205 17,613.00 18,319.00 18,763.86 28,496.00 52,080.00 52,080.00
DISABILITY INS - HYBRID EM 200.1214.207 658.19 342.10 384.48 922.00 2,192.00 2,192.00
UNEMPLOYMENT INSURANCE 200.1214.209 168.59 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1214.211 87.40 90.35 70.28 181.00 313.00 313.00
CONTRACTUAL SERVICES 200.1214.302 2,600.30 1,144.02 3,700.00 4,500.00 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
MAINTENANCE & REPAIRS EQUI 200.1214.304 69.98 18.00 .00 100.00 900.00 900.00
MAINTENANCE SERVICE CONTRA 200.1214.305 26,630.46 24,937.80 26,422.00 33,200.00 104,205.00 54,205.00
PRINTING & BINDING 200.1214.306 2,502.15 3,026.78 2,233.39 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
POSTAGE 200.1214.522 11,810.41 12,622.59 14,350.42 13,000.00 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
MERCHANDISE FOR RESALE 200.1214.552 4,536.40 4,396.20 4,299.40 5,000.00 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
DUES & SUBSCRIPTIONS 200.1214.581 1,289.48 1,401.50 1,470.87 1,327.00 1,500.00 1,500.00
MISCELLANEOUS 200.1214.585 647.30 2,331.89 3,682.14 700.00 500.00 500.00
STATE SALES TAX 200.1214.587 280.00 .00 .00 .00 .00 .00
OFFICE EQUIPMENT 200.1214.707 1,351.34 .00 5,221.00 .00 5,000.00 3,500.00
OTHER EQUIPMENT 200.1214.716 1,392.33 597.38 3,797.29 500.00 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
BANK SERVICE CHARGES 200.1214.903 .00 1,284.08 2,804.33 2,370.00 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
TREASURER/FINANCE DEPARTMENT 227,143.78 227,725.81 258,824.41 332,415.00 722,688.00 669,688.00
58
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 46,637 86,580 338,391 251,811 290.84%
Operating 70,056 75,059 118,504 43,445 57.88%
Capital 2,934 3,000 4,500 1,500 50.00%
Total 119,627 164,639 461,395 296,756 180.25%
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
59
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.1221.101 31,227.64 32,743.14 29,306.49 59,815.00 236,604.00 236,604.00
SALARIES & WAGES - OVERTIM 200.1221.102 102.89 71.92 8.79 .00 .00 .00
SALARIES & WAGES - PART-TI 200.1221.103 .00 .00 254.58 .00 .00 .00
SEPARATION PAY 200.1221.105 .00 510.55 3,236.44 .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
RETIREMENT CONTRIBUTION- V 200.1221.202 3,484.35 3,626.02 3,575.33 7,746.00 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
NATIONWIDE 200.1221.204 74.63 63.56 43.39 126.00 480.00 480.00
MEDICAL INSURANCE 200.1221.205 6,753.66 8,230.35 7,239.05 13,282.00 48,960.00 48,960.00
DISABILITY INS - HYBRID EM 200.1221.207 .00 23.52 36.97 113.00 738.00 738.00
UNEMPLOYMENT INSURANCE 200.1221.209 .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
CONTRACTUAL SERVICES 200.1221.302 5,001.40 3,897.35 5,422.40 9,550.00 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
MAINTENANCE SERVICE CONTRA 200.1221.305 1,500.00 1,500.00 1,541.10 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
MAINTENANCE & REPAIR BLDG.200.1221.350 4,910.76 8,782.01 8,987.93 8,000.00 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
PROFESSIONAL & TECHNICAL P 200.1221.357 85.27 -286.18 108.52 250.00 500.00 500.00
ELECTRICAL SERVICES 200.1221.510 10,149.92 9,544.14 9,374.39 10,000.00 10,000.00 10,000.00
HEATING SERVICES 200.1221.512 5,830.86 3,921.51 5,042.34 5,000.00 500.00 500.00
WATER AND SEWER SERVICE 200.1221.513 661.27 616.99 749.69 650.00 650.00 650.00
TELEPHONE 200.1221.521 6,434.20 6,016.82 7,751.85 5,500.00 5,500.00 5,500.00
POSTAGE 200.1221.522 312.96 219.69 218.30 300.00 300.00 300.00
PROPERTY INSURANCE 200.1221.532 412.00 395.00 372.00 413.00 413.00 413.00
MOTOR VECHICLE INSURANCE 200.1221.535 288.00 352.00 336.00 285.00 336.00 336.00
LIABILITY INSURANCE 200.1221.538 796.00 833.00 816.00 796.00 816.00 816.00
OFFICE SUPPLIES 200.1221.541 1,156.91 1,029.50 1,708.33 1,200.00 1,800.00 1,800.00
GAS, OIL,GREASE & ANTIFREE 200.1221.548 758.42 762.66 1,593.84 600.00 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
MATERIALS & SUPPLIES 200.1221.553 10,133.64 6,838.23 7,550.98 10,000.00 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
JANITORIAL/INVENTORY SUPPL 200.1221.555 790.07 1,109.62 866.12 1,000.00 2,000.00 2,000.00
C D L PROGRAM 200.1221.580 .00 .00 .00 300.00 600.00 600.00
MISCELLANEOUS EXPENSE 200.1221.585 .00 .00 .00 300.00 300.00 300.00
MEETING EXPENSES 200.1221.589 93.92 113.34 .00 100.00 500.00 500.00
EMPLOYEE APPRECIATION 200.1221.591 195.73 210.79 218.54 300.00 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
OTHER EQUIPMENT 200.1221.716 1,071.97 .00 1,980.73 2,000.00 5,000.00 3,000.00
HVAC - PUBLIC WORKS GARAGE 200.1221.725 .00 .00 .00 .00 .00 .00
LEASE/RENTAL OF EQUIPMENT 200.1221.801 1,132.87 6,114.08 9,530.46 10,000.00 24,000.00 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
PUBLIC WORKS ADMINISTRATION 104,869.69 108,298.37 119,626.26 164,939.00 470,606.00 461,395.00
60
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 1,182,394 2,021,230 2,273,002 251,772 12.46%
Operating 447,146 414,701 456,452 41,751 10.07%
Capital 25,935 5,000 26,772 21,772 435.44%
Total 1,655,475 2,440,931 2,756,226 315,295 12.92%
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
61
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
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
SALARIES & WAGES - OVERTIM 200.3101.102 70,473.78 67,055.15 35,138.93 63,300.00 56,527.00 56,527.00
SALARIES & WAGES - PART-TI 200.3101.103 1,074.88 549.11 440.08 3,849.00 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
SEPARATION PAY 200.3101.105 3,125.90 5,154.88 7,005.59 .00 .00 .00
DMV OVERTIME GRANT EXP 200.3101.106 .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
RETIREMENT CONTRIBUTION- V 200.3101.202 121,007.40 127,742.56 92,569.64 166,462.00 167,174.00 167,174.00
INSURANCE - VRS 200.3101.203 13,456.11 14,318.66 9,349.40 17,902.00 20,552.00 20,552.00
NATIONWIDE 200.3101.204 2,279.92 2,563.40 1,528.60 3,048.00 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
DISABILITY INS - HYBRID EM 200.3101.207 453.61 357.83 234.27 503.00 366.00 366.00
UNEMPLOYMENT INSURANCE 200.3101.209 21.67 .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
CONTRACTUAL SERVICES 200.3101.302 2,000.00 .00 420.00 .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
MAINTENANCE SERVICE CONTRA 200.3101.305 30,739.79 29,262.65 33,890.18 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
UNIFORMS/WEARING APPAREL 200.3101.310 10,342.66 10,581.82 13,454.80 13,000.00 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
POLICE DONATION USED 200.3101.316 49.99 .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
TELEPHONE 200.3101.521 18,268.08 17,147.57 18,095.86 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
PROPERTY INSURANCE 200.3101.532 1,444.00 1,381.00 1,308.00 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
SMALL INSURANCE CLAIMS 200.3101.537 .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
LOD - INS COVERAGE 200.3101.539 15,216.00 18,276.98 17,864.00 14,437.00 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
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
MATERIALS & SUPPLIES 200.3101.553 6,329.48 5,698.59 73,835.83 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
ASSET FORFEITURE PROC - AT 200.3101.558 .00 .00 .00 .00 .00 .00
ASSET FORFEITURE PROC - DC 200.3101.559 1,709.85 2,380.00 .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
DUES & SUBSCRIPTIONS 200.3101.581 1,507.82 1,902.60 1,517.29 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
MEETING EXPENSES 200.3101.589 743.20 456.39 630.30 750.00 1,750.00 1,750.00
EMPLOYEE APPRECIATION 200.3101.591 447.01 532.89 983.37 500.00 650.00 650.00
COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3101.709 29,739.06 .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
SPECIAL PROJECTS 200.3101.722 .00 .00 .00 .00 .00 .00
ATF SPECIAL PROJECTS 200.3101.731 .00 .00 .00 .00 .00 .00
PD COMMUNITY GRANT 200.3101.732 .00 .00 733.68 .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
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
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
62
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 447,618 450,440 150,000 (300,440) -66.70%
Capital - - - - 0.00%
Total 447,618 450,440 150,000 (300,440) -66.70%
General Fund Expenditure Budget
Communication Services
Personnel Operating Capital
63
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.3102.101 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3102.102 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.3102.103 .00 .00 .00 .00 .00 .00
WAGES - CONTRACT SERVICES 200.3102.104 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3102.201 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3102.202 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.3102.203 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.3102.205 .00 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.3102.209 .00 .00 .00 .00 .00 .00
WORKER'S COMP INSURANCE 200.3102.211 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3102.304 .00 .00 .00 .00 .00 .00
ANNUAL OP COST-SERV CHGS 200.3102.305 456,235.04 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00
UNIFORMS/WEARING APPAREL 200.3102.310 .00 .00 .00 .00 .00 .00
CONTRACTUAL POLICE SERVICE 200.3102.319 .00 .00 .00 .00 .00 .00
TELEPHONE 200.3102.521 .00 .00 .00 .00 .00 .00
E-911 COMMUNICATIONS SYSTE 200.3102.523 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.3102.541 .00 .00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.3102.560 .00 .00 .00 .00 .00 .00
TRANS TO RC-CAPITAL IMP CO 200.3102.567 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3102.581 .00 .00 .00 .00 .00 .00
MISCELLANEOUS 200.3102.585 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3102.709 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3102.716 .00 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.3102.801 .00 .00 .00 .00 .00 .00
COMMUNICATION SERVICES 456,235.04 450,549.04 447,618.04 450,440.00 150,000.00 150,000.00
64
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 2,160 2,268 2,385 117 5.16%
Capital - - - - 0.00%
Total 2,160 2,268 2,385 117 5.16%
General Fund Expenditure Budget
Fire and Emergency Services
Personnel Operating Capital
65
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.3205.101 513,836.65 800.00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3205.102 81,037.63 .00 .00 .00 .00 .00
WAGES - CONTRACT SERVICES 200.3205.104 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3205.105 2,468.81 .00 .00 .00 .00 .00
SS/MEDICARE 200.3205.201 42,986.96 61.20 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3205.202 57,201.22 .00 .00 .00 .00 .00
INSURANCE - VRS 200.3205.203 6,388.20 .00 .00 .00 .00 .00
NATIONWIDE 200.3205.204 1,115.71 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.3205.205 106,984.91 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3205.211 24,870.76 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.3205.302 19,896.75 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3205.304 12,109.53 .00 .00 .00 .00 .00
UNIFORMS - CAREER 200.3205.311 3,598.93 .00 .00 .00 .00 .00
FIRE PROGRAM GRANT 200.3205.317 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG.200.3205.350 26,195.85 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.3205.356 380.57 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.3205.510 23,545.20 .00 .00 .00 .00 .00
HEATING SERVICES 200.3205.512 6,899.33 .00 .00 .00 .00 .00
WATER AND SEWER SERVICE 200.3205.513 2,169.58 .00 .00 .00 .00 .00
TELEPHONE 200.3205.521 6,514.22 .00 .00 .00 .00 .00
POSTAGE 200.3205.522 74.67 .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
MOTOR VECHICLE INSURANCE 200.3205.535 288.00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3205.538 4,386.00 .00 .00 .00 .00 .00
LOD - INS COV 200.3205.539 6,520.00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.3205.541 29.96 .00 .00 .00 .00 .00
MEDICAL SUPPLIES 200.3205.544 1,522.51 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.3205.548 5,601.60 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.3205.553 486.44 .00 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.3205.555 1,131.29 .00 .00 .00 .00 .00
TRAVEL & TRAINING 200.3205.560 60.00 .00 .00 .00 .00 .00
CONTRIBUTION TO FIRE DEPT 200.3205.572 .00 .00 .00 .00 .00 .00
CONTRIBUTION TO RESCUE SQU 200.3205.573 .00 .00 .00 .00 .00 .00
CONTR-FIRE TRAINING FACILI 200.3205.576 3,545.00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3205.581 160.71 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3205.705 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3205.709 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3205.716 2,855.62 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.3205.722 .00 .00 .00 .00 .00 .00
PUB SAFETY BLDG PROJECT EX 200.3205.737 .00 .00 .00 .00 .00 .00
EMS VEHICLE REPLACEMENT 200.3205.750 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY - FIRE/EMS 200.3205.799 .00 .00 .00 .00 .00 .00
FIRE & EMS 967,130.61 2,488.93 2,160.00 2,268.00 2,385.00 2,385.00
66
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 35,282 81,446 - (81,446) -100.00%
Operating 2,112 3,880 2,880 (1,000) -25.77%
Capital - - - - 0.00%
Total 37,394 85,326 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
67
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.3501.101 39,384.88 46,125.89 26,835.51 55,340.00 .00 .00
SALARIES & WAGES - OVERTIM 200.3501.102 56.21 1,784.19 1,544.78 .00 .00 .00
SALARIES & WAGES - PART-TI 200.3501.103 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3501.105 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3501.201 2,787.74 3,517.88 2,103.61 4,234.00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3501.202 3,898.06 4,588.69 3,148.25 6,889.00 .00 .00
INSURANCE - VRS 200.3501.203 435.21 513.72 326.23 741.00 .00 .00
NATIONWIDE 200.3501.204 107.86 104.76 62.34 120.00 .00 .00
MEDICAL INSURANCE 200.3501.205 8,261.42 953.07 .00 12,143.00 .00 .00
WORKERS' COMPENSATION INS 200.3501.211 985.59 1,072.19 1,261.39 1,979.00 .00 .00
CONTRACTUAL SERVICES 200.3501.302 54,344.82 .00 .00 .00 .00 .00
PRINTING & BINDING 200.3501.306 .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
PHOTO PROCESSING 200.3501.312 .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
MOTOR VECHICLE INSURANCE 200.3501.535 284.00 469.00 448.00 380.00 380.00 380.00
GAS, OIL,GREASE & ANTIFREE 200.3501.548 .00 .00 .00 1,000.00 .00 .00
MATERIALS & SUPPLIES 200.3501.553 .00 7.06 .00 .00 .00 .00
TRAVEL 200.3501.560 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3501.581 .00 .00 .00 .00 .00 .00
POLICE/ANIMAL CONTROL 113,897.23 60,232.35 37,394.06 85,326.00 2,880.00 2,880.00
68
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 405,459 495,229 521,183 25,954 5.24%
Operating 112,467 148,388 285,591 137,203 92.46%
Capital 277,621 277,000 357,500 80,500 29.06%
Total 795,547 920,617 1,164,274 243,657 26.47%
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
69
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4101.101 317,876.33 282,752.58 270,525.55 294,903.00 339,943.00 339,943.00
SALARIES & WAGES - OVERTIM 200.4101.102 13,056.50 7,985.56 6,155.84 12,000.00 7,000.00 7,000.00
SALARIES & WAGES - PART-TI 200.4101.103 .00 .00 318.23 15,205.00 .00 .00
SEPARATION PAY 200.4101.105 7,327.43 1,448.46 5,333.25 .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
RETIREMENT CONTRIBUTION- V 200.4101.202 33,488.86 31,582.26 30,836.74 36,607.00 37,000.00 37,000.00
INSURANCE - VRS 200.4101.203 3,737.20 3,551.65 3,374.35 3,937.00 4,549.00 4,549.00
NATIONWIDE 200.4101.204 776.23 463.66 694.03 1,372.00 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
CAR ALLOWANCE 200.4101.206 .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
UNEMPLOYMENT INSURANCE 200.4101.209 .00 .00 1,755.85 .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
CONTRACTUAL SERVICES 200.4101.302 7,767.26 24,244.75 33,271.19 25,000.00 80,000.00 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
UNIFORMS/WEARING APPAREL 200.4101.310 7,441.06 6,057.38 6,391.19 6,900.00 12,000.00 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
RAILROAD CROSSING MNT 200.4101.358 1,252.50 1,252.50 1,252.50 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
R.O.W. SHOULDER MAINTENANC 200.4101.363 .00 .00 .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
BRIDGE MNT-WALNUT AVE #800 200.4101.373 .00 .00 .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
MOTOR VECHICLE INSURANCE 200.4101.535 3,900.00 4,818.00 4,616.00 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
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
OIL, ANTIFREEZE, AND FLUID 200.4101.549 1,015.81 764.57 768.14 2,000.00 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
SMALL TOOLS 200.4101.554 2,376.24 1,741.58 738.44 1,750.00 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
REPLACEMENT OF EQUIPMENT 200.4101.709 9,402.46 439.96 1,199.92 1,500.00 25,000.00 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
OTHER EQUIPMENT 200.4101.716 1,057.37 949.00 .00 500.00 5,000.00 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
PROP OWNER: CURB & GUTTER 200.4101.718 .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
STORM DRAINAGE PROJECTS 200.4101.721 787.63 1,434.21 39.00 .00 .00 .00
VML RISK MGTM GRANT EXPEND 200.4101.722 .00 .00 .00 .00 .00 .00
REPLACE 1986 & 1987 TRACTO 200.4101.750 .00 .00 .00 .00 .00 .00
VDOT REV SHARING-INTERSECT 200.4101.780 .00 .00 .00 .00 .00 .00
VDOT REV SHRG-PAVING & MIL 200.4101.781 .00 .00 .00 .00 .00 .00
VDOT-WALNUT AVE CORRIDOR 200.4101.782 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.4101.799 166,255.00 21,811.29 34,298.73 .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
MAINT. - HWYS., STS, BRIDGES 972,568.75 685,853.14 795,547.99 920,617.00 1,379,171.00 1,164,274.00
70
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 21,075 16,879 5,383 (11,496) -68.11%
Operating 2,085 14,575 16,100 1,525 10.46%
Capital - 1,000 2,500 1,500 150.00%
Total 23,160 32,454 23,983 (8,471) -26.10%
General Fund Expenditure Budget
Snow & Ice Removal
Personnel Operating Capital
71
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4105.101 9,783.93 11,322.78 9,473.08 4,629.00 .00 .00
SALARIES & WAGES - OVERTIM 200.4105.102 11,914.84 .00 4,382.81 9,000.00 5,000.00 5,000.00
SEPARATION PAY 200.4105.105 1,096.88 .00 1,026.49 .00 .00 .00
SS/MEDICARE 200.4105.201 1,595.24 831.64 1,074.70 1,043.00 383.00 383.00
RETIREMENT-VRS 200.4105.202 2,171.41 1,332.01 1,479.10 576.00 .00 .00
INSURANCE-VRS 200.4105.203 236.92 149.05 163.83 62.00 .00 .00
NATIONWIDE 200.4105.204 6.10 22.61 17.31 12.00 .00 .00
MEDICAL INSURANCE 200.4105.205 5,231.85 2,193.11 3,195.02 1,290.00 .00 .00
DISABILITY INS - HYBRID EM 200.4105.207 .00 .00 18.88 38.00 .00 .00
UNEMPLOYMENT INSURANCE 200.4105.209 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4105.211 274.51 306.19 244.14 229.00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.4105.304 3,483.63 .00 1,408.36 3,000.00 3,000.00 3,000.00
MATERIALS & SUPPLIES 200.4105.553 10,883.33 5,032.67 676.14 11,000.00 15,000.00 12,500.00
SMALL TOOLS 200.4105.554 83.88 .00 .00 575.00 600.00 600.00
REPLACEMENT OF EQUIPMENT 200.4105.709 15,222.15 .00 .00 1,000.00 2,500.00 2,500.00
SNOW AND ICE REMOVAL 61,984.67 21,190.06 23,159.86 32,454.00 26,483.00 23,983.00
72
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 14,765 29,485 539 (28,946) -98.17%
Operating 69,322 83,285 89,336 6,051 7.27%
Capital 3,292 - - - 0.00%
Total 87,379 112,770 89,875 (22,895) -20.30%
General Fund Expenditure Budget
Traffic Signs & Street Lights
Personnel Operating Capital
73
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4108.101 42,812.20 26,967.98 8,795.96 18,424.00 .00 .00
SALARIES & WAGES - OVERTIM 200.4108.102 560.30 406.10 21.69 1,000.00 500.00 500.00
SEPARATION PAY 200.4108.105 247.05 .00 995.41 .00 .00 .00
SS/MEDICARE 200.4108.201 3,230.97 1,991.94 731.60 1,486.00 39.00 39.00
RETIREMENT CONTRIBUTION- V 200.4108.202 4,529.38 3,088.06 1,094.76 2,292.00 .00 .00
INSURANCE - VRS 200.4108.203 506.76 346.90 120.65 246.00 .00 .00
NATIONWIDE 200.4108.204 125.68 82.93 17.21 66.00 .00 .00
MEDICAL INSURANCE 200.4108.205 8,999.39 8,480.90 2,747.82 4,421.00 .00 .00
DISABILITY INS - HYBRID 200.4108.207 44.18 114.36 17.66 153.00 .00 .00
UNEMPLOYMENT INSURANCE 200.4108.209 .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
CONTRACTUAL SERVICES 200.4108.302 15,053.04 8,823.66 6,987.07 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
MAINTENANCE & REPAIR BLDG.200.4108.350 .00 .00 42.60 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
ELECTRICAL SERVICES - SUBD 200.4108.511 35,964.76 34,816.95 34,180.22 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
GAS, OIL,GREASE & ANTIFREE 200.4108.548 1,219.83 256.62 342.47 800.00 800.00 800.00
OIL, ANTIFREEZE, AND FLUID 200.4108.549 .00 .00 .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
CAPITAL OUTLAY-PUBLIC WORK 200.4108.799 .00 .00 3,291.94 .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
74
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 252,299 211,851 250,380 (211,851) -100.00%
Operating 256,918 251,480 308,560 (251,480) -100.00%
Capital - - - - 0.00%
Total 509,217 463,331 558,940 (463,331) -100.00%
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
75
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4203.101 188,844.41 189,082.22 165,106.96 135,977.00 159,243.00 159,243.00
SALARIES & WAGES - OVERTIM 200.4203.102 9,173.82 1,155.37 4,625.69 4,000.00 4,500.00 4,500.00
SALARIES & WAGES - PART-TI 200.4203.103 .00 .00 63.65 .00 .00 .00
SEPARATION PAY 200.4203.105 2,077.38 474.60 1,879.85 .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
RETIREMENT CONTRIBUTION- V 200.4203.202 20,665.86 21,763.31 20,074.21 16,509.00 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
NATIONWIDE 200.4203.204 161.94 168.94 151.72 438.00 480.00 480.00
MEDICAL INSURANCE 200.4203.205 32,755.20 35,219.84 38,304.66 31,686.00 41,616.00 41,616.00
DISABILITY INS - HYBRID EM 200.4203.207 403.13 258.40 317.20 514.00 644.00 644.00
UNEMPLOYMENT INSURANCE 200.4203.209 .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
CONTRACTUAL SERVICES 200.4203.302 204.32 261.51 5,509.01 9,920.00 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
PRINTING & BINDING 200.4203.306 630.40 229.60 379.00 100.00 100.00 100.00
UNIFORMS/WEARING APPAREL 200.4203.310 2,978.50 4,252.96 2,776.52 3,960.00 3,960.00 3,960.00
MOTOR VECHICLE INSURANCE 200.4203.535 856.00 1,482.00 1,420.00 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
OIL, ANTIFREEZE, AND FLUID 200.4203.549 580.32 757.69 725.62 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
MISCELLANEOUS EXPENSE 200.4203.585 .00 1,163.00 .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
CAPITAL OUTLAY 200.4203.799 391,255.93 5,420.31 .00 .00 .00 .00
REFUSE COLLECTION 903,280.99 515,318.98 509,217.61 463,331.00 557,940.00 558,940.00
76
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 71,566 57,749 54,176 (3,573) -6.19%
Operating 9,992 17,280 20,722 3,442 19.92%
Capital - - - - 0.00%
Total 81,558 75,029 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
77
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4206.101 41,088.57 57,478.35 46,575.36 34,405.00 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
SALARIES & WAGES - PART-TI 200.4206.103 .00 .00 63.65 .00 .00 .00
SEPARATION PAY 200.4206.105 411.76 127.64 1,066.48 .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
RETIREMENT CONTRIBUTION- V 200.4206.202 4,340.39 6,150.32 5,102.03 4,280.00 3,800.00 3,800.00
INSURANCE - VRS 200.4206.203 504.18 693.64 551.04 460.00 468.00 468.00
NATIONWIDE 200.4206.204 128.53 187.66 128.56 126.00 120.00 120.00
MEDICAL INSURANCE 200.4206.205 10,478.91 14,186.25 11,187.46 11,252.00 8,568.00 8,568.00
DISABILITY INS- HYBRID EMP 200.4206.207 44.18 212.19 171.39 285.00 290.00 290.00
UNEMPLOYMENT INSURANCE 200.4206.209 .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
CONTRACTUAL SERVICES 200.4206.302 2,438.00 2,238.72 2,450.12 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
PRINTING & BINDING 200.4206.306 684.10 .00 .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
MOTOR VECHICLE INSURANCE 200.4206.535 572.00 945.00 904.00 765.00 950.00 950.00
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
OIL, ANTIFREEZE, AND FLUID 200.4206.549 .00 .00 .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
LEASE OF EQUIPMENT 200.4206.801 .00 .00 .00 6,000.00 7,500.00 6,457.00
RECYCLING 73,165.00 96,006.32 81,558.09 75,029.00 75,941.00 74,898.00
78
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 18,771 42,073 77,184 35,111 83.45%
Operating 135,571 125,701 135,363 9,662 7.69%
Capital 11,997 - 1,000 1,000 -
Total 166,339 167,774 213,547 45,773 27.28%
Authorized Positions
Facilities Manager 1.00
Total Positions - - 1.00
General Fund Expenditure Budget
Building & Grounds Maintenance
Personnel Operating Capital
79
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.4304.101 12,347.80 13,343.84 13,072.51 27,803.00 52,030.00 52,030.00
SALARIES & WAGES - OVERTIM 200.4304.102 79.79 .00 .00 .00 .00 .00
SEPARATION PAY 200.4304.105 .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
RETIREMENT CONTRIBUTION- V 200.4304.202 1,350.44 1,548.08 1,464.42 3,461.00 5,666.00 5,666.00
INSURANCE - VRS 200.4304.203 150.66 173.32 157.50 372.00 697.00 697.00
NATIONWIDE 200.4304.204 23.64 24.14 19.86 60.00 120.00 120.00
MEDICAL INSURANCE 200.4304.205 2,786.00 2,388.00 2,529.60 6,072.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.4304.207 .00 .00 .00 231.00 432.00 432.00
UNEMPLOYMENT INSURANCE 200.4304.209 .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
CONTRACTUAL SERVICES 200.4304.302 20,087.70 20,944.58 21,523.20 23,000.00 23,000.00 25,000.00
MAINTENANCE & REPAIRS EQUI 200.4304.304 99.95 .00 .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
TOWN MUSEUM 200.4304.330 .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
MAINTENANCE OF LANDSCAPE 200.4304.352 9,880.66 6,879.60 8,920.00 15,000.00 15,000.00 15,000.00
PROFESSIONAL & TECHNICAL P 200.4304.357 .00 .00 .00 .00 .00 .00
HEALTH DEPARTMENT 200.4304.360 .00 .00 .00 .00 .00 .00
GISH'S MILL EXPENSES 200.4304.365 1,678.39 1,760.03 2,104.14 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
WATER AND SEWER SERVICE 200.4304.513 1,107.85 1,034.64 927.16 1,000.00 1,000.00 1,000.00
RADIO MAINTENANCE 200.4304.520 .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
POSTAGE 200.4304.522 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.4304.531 .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
MOTOR VECHICLE INSURANCE 200.4304.535 284.00 432.00 416.00 315.00 350.00 350.00
LIABILITY INSURANCE 200.4304.538 3,980.00 4,710.00 4,608.00 3,456.00 4,500.00 4,500.00
OFFICE SUPPLIES 200.4304.541 .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
JANITORIAL/INVENTORY SUPPL 200.4304.555 2,073.19 1,862.81 3,115.93 2,500.00 3,500.00 3,500.00
DUES & SUBSCRIPTIONS 200.4304.581 .00 .00 .00 .00 .00 .00
MISCELLANEOUS 200.4304.585 .00 .00 .00 .00 .00 .00
EMER SVS MEETING & TRAVEL 200.4304.589 .00 .00 .00 500.00 .00 .00
FURNITURE & FIXTURES 200.4304.702 .00 .00 10,035.12 .00 .00 .00
PARKING LOT MAINTENANCE 200.4304.720 .00 10,197.00 .00 .00 .00 .00
SPECIAL PROJECTS 200.4304.722 .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
CAPITAL OUTLAY 200.4304.799 396.43 317.00 961.90 .00 .00 .00
LEASE OF EQUIPMENT 200.4304.801 .00 .00 977.32 5,688.00 .00 6,057.00
LEASE OF RENTAL BUILDING 200.4304.803 66.00 .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
80
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 15,339 25,020 24,520 (500) -2.00%
Capital - - - - 0.00%
Total 15,339 25,020 24,520 (500) -2.00%
General Fund Expenditure Budget
Health Department Building
Personnel Operating Capital
81
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
MAINTENANCE SERVICE CONTRA 200.4305.305 57.90 299.00 388.50 560.00 560.00 560.00
BUILDING MAINTENANCE/REPAI 200.4305.350 1,960.31 312.55 5,248.72 12,160.00 12,160.00 12,160.00
MAINTENANCE OF LANDSCAPE 200.4305.352 2,677.50 758.50 2,932.00 3,500.00 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
HEATING/GAS 200.4305.512 919.24 763.94 898.94 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
HEALTH DEPARTMENT 12,065.19 8,287.11 15,338.73 25,020.00 24,520.00 24,520.00
82
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 65,777 80,919 141,900 60,981 75.36%
Operating 113,020 70,229 78,625 8,396 11.96%
Capital 240 4,700 4,700 - 0.00%
Total 179,037 155,848 225,225 69,377 44.52%
Authorized Positions
Community Prog. Dir.1.00
Total Positions - - 1.00
General Fund Expenditure Budget
Special Programs
Personnel Operating Capital
83
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.7101.101 25,340.81 31,310.21 33,798.20 38,801.00 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
SALARIES & WAGES - PART-TI 200.7101.103 3,206.45 12,284.15 7,501.00 9,199.00 .00 .00
SEPARATION PAY 200.7101.105 7,890.61 .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
RETIREMENT CONTRIBUTION- V 200.7101.202 3,874.19 4,205.42 4,416.26 4,831.00 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
NATIONWIDE 200.7101.204 60.09 13.69 9.44 60.00 120.00 120.00
MEDICAL INSURANCE 200.7101.205 6,098.23 6,982.01 7,799.05 6,072.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 200.7101.207 9.05 154.81 182.02 322.00 741.00 741.00
UNEMPLOYMENT INSURANCE 200.7101.209 .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
CONTRACTUAL SERVICES 200.7101.302 38,606.72 22,757.40 25,038.60 15,500.00 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
SERVICE CONTRACT AGREEMENT 200.7101.305 .00 .00 14.35 .00 .00 .00
PRINTING & BINDING 200.7101.306 7,256.52 5,412.00 .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
ELECTRICAL SERVICES 200.7101.510 2,550.45 2,458.22 2,902.17 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
TELEPHONE 200.7101.521 2,379.56 2,500.72 2,592.25 2,600.00 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
PROPERTY INSURANCE 200.7101.532 824.00 789.00 748.00 825.00 825.00 825.00
MOTOR VECHICLE INSURANCE 200.7101.535 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.7101.538 1,592.00 1,665.00 1,632.00 1,592.00 1,632.00 1,632.00
OFFICE SUPPLIES 200.7101.541 169.59 .00 .00 250.00 250.00 250.00
GREENWAY: MATERIAL & SUPPL 200.7101.545 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.7101.548 .00 .00 49.98 .00 1,500.00 1,500.00
MAINT & REPAIR: REC FACILI 200.7101.549 .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
SPECIAL EVENTS SUPPLIES 200.7101.556 5,867.06 10,087.90 57,014.37 15,600.00 5,000.00 5,000.00
TRAVEL (MILEAGE/FARE)200.7101.560 159.00 480.10 52.75 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7101.581 536.50 515.00 715.00 600.00 675.00 675.00
MEETING EXPENSES 200.7101.589 172.65 .00 .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
SPECIAL PROJECTS 200.7101.722 272.09 .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
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
SPECIAL PROGRAMS 140,169.96 138,106.29 179,037.00 155,848.00 226,636.00 225,225.00
84
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 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
85
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
WM INTERDEPTMENTAL FUNCTIO 200.7102.574 10,700.00 .00 1,330.00 10,000.00 .00 .00
WM INTERDEPTMENTAL FUNCTIONS 10,700.00 .00 1,330.00 10,000.00 .00 .00
86
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 108,244 119,446 189,125 69,679 58.34%
Operating 110,171 122,858 119,563 (3,295) -2.68%
Capital 7,244 4,500 4,500 - 0.00%
Total 225,659 246,804 313,188 66,384 26.90%
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
87
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.7103.101 74,822.99 65,677.09 68,038.87 74,042.00 123,500.00 123,500.00
SALARIES & WAGES - OVERTIM 200.7103.102 267.62 289.48 .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
WAGES - CONTRACT SERVICES 200.7103.104 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.7103.105 244.45 .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
RETIREMENT CONTRIBUTION- V 200.7103.202 8,219.99 7,593.25 8,257.97 9,214.00 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
NATIONWIDE 200.7103.204 100.36 84.50 84.26 198.00 360.00 360.00
MEDICAL INSURANCE 200.7103.205 18,355.50 13,927.50 17,576.40 16,875.00 27,486.00 27,486.00
DISABILITY INS - HYBRID EM 200.7103.207 792.42 325.11 348.33 614.00 785.00 785.00
UNEMPLOYMENT INSURANCE 200.7103.209 .00 .00 716.00 .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
CONTRACTUAL SERVICES 200.7103.302 21,484.94 28,016.57 23,010.53 38,343.00 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
MAINTENANCE SERVICE CONTRA 200.7103.305 18,774.25 18,400.13 19,695.40 2,500.00 2,500.00 2,500.00
PRINTING & BINDING 200.7103.306 39.48 .00 .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
UNIFORMS/WEARING APPAREL 200.7103.310 264.52 -4.08 390.26 500.00 500.00 500.00
MAINTENANCE & REPAIR BLDG.200.7103.350 7,493.53 4,061.19 8,122.64 7,500.00 7,500.00 7,500.00
ELECTRICAL SERVICES 200.7103.510 20,335.00 16,432.50 16,103.41 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
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
TELEPHONE 200.7103.521 6,365.33 7,006.60 7,149.48 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
PROPERTY INSURANCE 200.7103.532 1,652.00 1,579.00 1,496.00 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
LIABILITY INSURANCE 200.7103.538 3,184.00 3,330.00 3,260.00 400.00 400.00 400.00
OFFICE SUPPLIES 200.7103.541 541.88 -248.08 964.02 3,000.00 3,000.00 3,000.00
OTHER OPERATING SUPPLIES 200.7103.551 1,483.73 1,864.77 2,593.93 2,000.00 2,500.00 2,500.00
WM FOOD & BEVERAGE EXPENSE 200.7103.552 740.05 1,692.83 617.30 .00 .00 .00
MATERIALS & SUPPLIES 200.7103.553 958.23 44.73 495.81 .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
TRAVEL (MILEAGE/FARE)200.7103.560 237.00 45.00 .00 .00 .00 .00
WAR MEMORIAL GRANT 200.7103.574 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7103.581 830.89 565.99 612.00 650.00 650.00 650.00
REVENUE REFUND 200.7103.583 .00 .00 .00 .00 .00 .00
CONTRACTED RESALE ITEMS 200.7103.587 .00 .00 .00 .00 .00 .00
BAD DEBT EXPENSE 200.7103.603 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7103.702 .00 31.00 379.94 500.00 500.00 500.00
REPLACEMENT OF EQUIPMENT 200.7103.709 1,910.09 8,434.00 5,938.15 4,000.00 4,000.00 4,000.00
OTHER EQUIPMENT 200.7103.716 .00 .00 925.53 .00 .00 .00
SPECIAL PROJECTS 200.7103.722 .00 .00 .00 .00 .00 .00
WAR MEMORIAL PROJECT EXP 200.7103.738 42,546.85 .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
CREDIT CARD FEES 200.7103.904 959.57 1,003.68 566.98 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
88
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 1,011 5,000 5,000 - 0.00%
Capital - - - - 0.00%
Total 1,011 5,000 5,000 - 0.00%
General Fund Expenditure Budget
Vinton Veteran's Monument
Personnel Operating Capital
89
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
ADVERTISEMENT 200.7104.307 .00 .00 .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
WATER AND SEWER SERVICE 200.7104.513 166.40 101.10 86.05 190.00 190.00 190.00
SPECIAL PROJECT 200.7104.722 .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
90
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 3,074 2,954 2,965 11 0.37%
Capital - - - - 0.00%
Total 3,074 2,954 2,965 11 0.37%
General Fund Expenditure Budget
Swimming Pool & Parks
Personnel Operating Capital
91
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.7105.101 .00 .00 .00 .00 .00 .00
SALARIES & WAGES-OVERTIME 200.7105.102 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7105.103 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.7105.201 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.7105.202 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.7105.203 .00 .00 .00 .00 .00 .00
NATIONWIDE 200.7105.204 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.7105.205 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7105.211 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.7105.302 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.7105.304 .00 .00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 200.7105.310 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG.200.7105.350 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.7105.510 558.69 374.52 371.36 500.00 500.00 500.00
WATER AND SEWER SERVICE 200.7105.513 936.61 118.03 24.28 .00 .00 .00
TELEPHONE 200.7105.521 211.07 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.7105.532 824.00 789.00 748.00 789.00 825.00 825.00
LIABILITY INSURANCE 200.7105.538 1,592.00 1,665.00 1,680.00 1,665.00 1,640.00 1,640.00
MEDICAL SUPPLIES 200.7105.544 .00 .00 .00 .00 .00 .00
REPAIR/MAINTENANCE SUPPLIE 200.7105.547 .00 .00 250.00 .00 .00 .00
FOOD FOR RESALE 200.7105.552 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.7105.553 .00 .00 .00 .00 .00 .00
SPECIAL EVENTS SUPPLIES 200.7105.556 .00 .00 .00 .00 .00 .00
TRAVEL & TRAINING 200.7105.560 .00 .00 .00 .00 .00 .00
REVENUE REFUND 200.7105.583 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7105.702 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.7105.722 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.7105.799 .00 .00 .00 .00 .00 .00
SWIMMING POOL/PARKS 4,122.37 2,946.55 3,073.64 2,954.00 2,965.00 2,965.00
92
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 61,910 72,426 7,069 (65,357) -90.24%
Operating 22,723 21,099 23,639 2,540 12.04%
Capital 925 - - - 0.00%
Total 85,558 93,525 30,708 (62,817) -67.17%
General Fund Expenditure Budget
Senior Program
Personnel Operating Capital
93
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.7107.101 29,334.86 37,791.79 40,354.00 42,818.00 .00 .00
SALARIES & WAGES - OVERTIM 200.7107.102 .00 124.06 .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
SEPARATION PAY 200.7107.105 7,890.59 .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
RETIREMENT CONTRIBUTION- V 200.7107.202 2,639.12 4,206.61 4,641.67 5,329.00 .00 .00
INSURANCE - VRS 200.7107.203 294.54 475.08 499.22 573.00 .00 .00
NATIONWIDE 200.7107.204 32.68 36.21 36.10 102.00 .00 .00
MEDICAL INSURANCE 200.7107.205 4,032.25 7,262.50 9,339.60 8,967.00 .00 .00
DISABILITY INS - HYBRID EM 200.7107.207 160.34 173.23 196.35 355.00 .00 .00
UNEMPLOYMENT INSURANCE 200.7107.209 .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
CONTRACTUAL SERVICES 200.7107.302 4,870.07 4,711.39 5,221.88 6,000.00 6,000.00 7,000.00
MAINTENANCE & REPAIRS EQUI 200.7107.304 304.20 .00 88.09 1,000.00 1,000.00 1,000.00
SERVICE CONTRACT AGREEMENT 200.7107.305 541.50 384.00 129.50 600.00 725.00 725.00
MAINTENANCE & REPAIR BLDG.200.7107.350 7,183.91 1,466.41 5,524.88 1,500.00 3,000.00 3,000.00
ELECTRICAL SERVICES 200.7107.510 2,733.75 2,623.70 2,253.43 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
WATER AND SEWER SERVICE 200.7107.513 474.78 399.47 799.45 650.00 650.00 650.00
TELEPHONE 200.7107.521 1,900.52 1,889.46 1,413.63 1,600.00 1,600.00 1,600.00
POSTAGE 200.7107.522 .00 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.7107.532 620.00 592.00 560.00 620.00 620.00 620.00
MOTOR VECHICLE INSURANCE 200.7107.535 284.00 352.00 336.00 285.00 285.00 285.00
LIABILITY INSURANCE 200.7107.538 1,192.00 1,249.00 1,224.00 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
GAS, OIL,GREASE & ANTIFREE 200.7107.548 138.44 127.12 520.86 300.00 300.00 300.00
OTHER OPERATING SUPPLIES 200.7107.551 68.66 817.80 359.92 250.00 125.00 125.00
MATERIALS & SUPPLIES 200.7107.553 28.55 78.95 .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
TRAVEL (MILEAGE/FARE)200.7107.560 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7107.581 .00 .00 .00 .00 .00 .00
SENIOR TRIP PROGRAM 200.7107.585 .00 .00 .00 .00 .00 .00
SENIOR RECREATION PROGRAM 200.7107.586 2,186.49 175.85 .00 .00 .00 .00
MEETING EXPENSES 200.7107.589 49.23 45.47 .00 200.00 .00 .00
FURNITURE & FIXTURES 200.7107.702 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.7107.709 1,027.14 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.7107.722 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.7107.799 .00 .00 925.00 .00 .00 .00
CREDIT CARD FEES 200.7107.904 175.83 84.47 181.36 .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
94
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 8,565 8,336 9,227 891 10.69%
Operating 4,915 5,250 5,000 (250) -4.76%
Capital 4,689 - - - 0.00%
Total 18,169 13,586 14,227 641 4.72%
General Fund Expenditure Budget
Town Museum
Personnel Operating Capital
95
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
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
TOWN MUSEUM SS/MEDICARE 200.7108.201 625.64 552.76 608.42 592.00 656.00 656.00
RETIREMENT CONTRIBUTION-VR 200.7108.202 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 200.7108.203 .00 .00 .00 .00 .00 .00
TOWN MUSEUM-WORKERS COMP 200.7108.211 4.20 5.43 3.70 9.00 7.00 7.00
TOWN MUSEUM BLDG MNT/RPR 200.7108.350 837.11 963.95 994.00 750.00 100.00 100.00
TOWN MUSEUM ELECTRICITY 200.7108.510 371.62 402.53 427.53 500.00 500.00 500.00
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
TOWN MUSEUM WATER 200.7108.513 330.86 231.89 223.77 300.00 300.00 300.00
TOWN MUSEUM COMMUNICATION 200.7108.521 1,623.37 1,674.84 1,854.31 1,600.00 2,000.00 2,000.00
REPLACEMENT OF EQUIPMENT 200.7108.709 .00 .00 4,688.79 .00 .00 .00
TOWN MUSEUM 13,346.57 12,082.99 18,169.54 13,586.00 14,227.00 14,227.00
96
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 237,833 347,873 409,078 61,205 17.59%
Operating 20,374 41,050 45,825 4,775 11.63%
Capital 16,044 4,500 5,500 1,000 22.22%
Total 274,251 393,423 460,403 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
97
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.8101.101 172,279.10 177,841.77 179,086.17 250,790.00 290,440.00 290,440.00
SALARIES & WAGES - OVERTIM 200.8101.102 81.13 .00 .00 250.00 .00 .00
SALARIES & WAGES - PART-TI 200.8101.103 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8101.105 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8101.201 12,737.74 13,187.05 13,472.69 19,205.00 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
INSURANCE - VRS 200.8101.203 2,147.42 2,249.28 2,334.20 3,358.00 3,785.00 3,785.00
NATIONWIDE 200.8101.204 345.71 362.14 361.07 480.00 480.00 480.00
MEDICAL INSURANCE 200.8101.205 19,500.00 19,500.00 19,808.00 39,540.00 39,504.00 39,504.00
DISABILITY INS - HYBRID EM 200.8101.207 330.61 224.88 257.54 885.00 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
CONTRACTUAL SERVICES 200.8101.302 217.90 510.00 135.00 3,000.00 5,000.00 2,500.00
MAINTENANCE & REPAIRS EQUI 200.8101.304 721.06 104.43 204.11 250.00 1,000.00 1,000.00
MAINTENANCE SERVICE CONTRA 200.8101.305 .00 .00 .00 .00 500.00 500.00
PRINTING & BINDING 200.8101.306 .00 .00 .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
ZONING ORDINANCES 200.8101.311 8,760.22 .00 367.45 8,000.00 5,000.00 3,000.00
CDBG PLANNING GRANT 200.8101.323 .00 .00 .00 .00 .00 .00
FACADE GRANT 200.8101.342 .00 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.8101.356 .00 .00 .00 .00 .00 .00
ENVIRONMENTAL COMP- DEQ/DC 200.8101.371 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8101.521 1,162.50 1,498.43 2,063.61 2,500.00 3,000.00 3,000.00
POSTAGE 200.8101.522 148.77 345.95 190.75 750.00 750.00 750.00
MOTOR VECHICLE INSURANCE 200.8101.535 284.00 494.00 472.00 400.00 500.00 500.00
LIABILITY INSURANCE 200.8101.538 .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
GREENWAY EXPENDITURES 200.8101.545 2,877.38 861.10 2,679.06 7,500.00 25,000.00 5,000.00
GAS, OIL,GREASE & ANTIFREE 200.8101.548 427.80 240.64 453.21 600.00 600.00 600.00
SPECIAL EVENTS 200.8101.556 504.93 .00 5,896.23 1,500.00 2,500.00 2,500.00
TRAVEL (MILEAGE/FARE)200.8101.560 5,366.42 2,088.81 .00 3,000.00 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
DUES & SUBSCRIPTIONS 200.8101.581 717.00 1,572.88 806.29 1,500.00 2,000.00 2,000.00
MISCELLANEOUS 200.8101.585 .00 250.00 .00 250.00 500.00 500.00
MEETING EXPENSES 200.8101.589 583.63 255.10 .00 1,500.00 2,000.00 2,000.00
DEMOLITION-BLIGHT/ABATEMEN 200.8101.595 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8101.702 .00 .00 3,043.51 1,500.00 2,000.00 2,000.00
PURCHASE OF LAND 200.8101.708 .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
SPECIAL PROJECTS 200.8101.722 91.18 .00 .00 1,500.00 1,500.00 1,500.00
VDOT REV-SHARING GLADE CRE 200.8101.739 .00 .00 .00 .00 .00 .00
TINKER CREEK CANOE RAMP PR 200.8101.740 .00 .00 .00 .00 500.00 500.00
VDOT TA GRANT GLADECREEK P 200.8101.741 117.99 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.8101.799 .00 .00 13,000.00 .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
PLANNING & ZONING 257,230.70 246,908.46 274,250.18 393,423.00 486,928.00 460,403.00
98
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 12,036 - - - 0.00%
Operating 63,364 10,000 28,900 18,900 189.00%
Capital 13,343 10,000 6,766 (3,234) -32.34%
Total 88,743 20,000 35,666 15,666 78.33%
General Fund Expenditure Budget
Economic Development
Personnel Operating Capital
99
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 200.8150.101 42,416.98 43,136.29 8,421.50 .00 .00 .00
SALARIES & WAGES - PART-TI 200.8150.103 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8150.105 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8150.201 3,250.60 3,305.58 645.16 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.8150.202 4,753.76 5,016.24 1,112.95 .00 .00 .00
INSURANCE - VRS 200.8150.203 531.13 561.60 119.65 .00 .00 .00
NATIONWIDE 200.8150.204 60.18 60.36 9.64 .00 .00 .00
MEDICAL INSURANCE 200.8150.205 3,684.00 3,684.00 1,324.00 .00 .00 .00
WORKERS' COMPENSATION INS 200.8150.211 83.18 861.76 403.20 .00 .00 .00
CONTRACTUAL SERVICES 200.8150.302 .00 .00 .00 .00 3,000.00 14,400.00
MAINTENANCE SERVICE CONTRA 200.8150.305 .00 .00 .00 .00 .00 .00
ADVERTISING 200.8150.307 .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
CDBG PLANNING GRANT 200.8150.323 .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
CDBG RELATED EXPENDITURES 200.8150.345 76.25 5,643.75 .00 .00 .00 .00
CDBG MATCH EXPENDITURES 200.8150.346 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8150.521 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.8150.541 10.00 21.50 162.85 .00 .00 .00
TRAVEL & TRAINING 200.8150.560 1,884.91 1,412.51 .00 .00 .00 1,500.00
CONTRIB/TRANS TO OTHER GOV 200.8150.567 55,500.25 55,500.00 57,303.75 .00 .00 .00
LIB PROP LEASE TERMINATION 200.8150.568 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.8150.581 450.00 330.38 119.88 .00 .00 500.00
MISCELLANEOUS 200.8150.585 .00 129.95 .00 .00 .00 .00
MEETING EXPENSES 200.8150.589 612.16 74.41 .00 .00 .00 .00
DEMOLITION-ECONOMIC DEV 200.8150.595 .00 .00 .00 .00 .00 .00
PERFORMANCE AGREEMENT 200.8150.596 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8150.702 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.8150.709 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.8150.722 6,709.88 23,828.00 13,342.63 10,000.00 20,000.00 6,766.07
RSTP WALNUT ST IMP 200.8150.723 .00 .00 .00 .00 .00 .00
GISH MILL STUDY GRANT 200.8150.724 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.8150.799 .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
100
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 24,357 120,000 120,000 - 0.00%
Capital - - - - 0.00%
Total 24,357 120,000 120,000 - 0.00%
General Fund Expenditure Budget
Public Transportation
Personnel Operating Capital
101
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
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
PUBLIC TRANSPORTATION 118,026.24 79,161.29 24,357.32 120,000.00 120,000.00 120,000.00
102
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 2,588 2,765 7,350 4,585 165.82%
Capital - - - - 0.00%
Total 2,588 2,765 7,350 4,585 165.82%
General Fund Expenditure Budget
Vinton Business Center
Personnel Operating Capital
103
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
CONTRACTUAL SERVICES 200.8170.302 1,917.50 1,917.50 2,507.50 2,250.00 6,835.00 6,835.00
MAINTENANCE & REPAIR BLDG.200.8170.350 .00 .00 .00 200.00 200.00 200.00
MNT LANDSCAPING MATERIALS 200.8170.364 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.8170.510 115.14 80.66 80.33 165.00 165.00 165.00
MATERIALS & SUPPLIES 200.8170.553 .00 .00 .00 150.00 150.00 150.00
MISCELLANEOUS 200.8170.585 .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
104
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 53,938 104,008 154,720 50,712 48.76%
Capital - - - - 0.00%
Total 53,938 104,008 154,720 50,712 48.76%
General Fund Expenditure Budget
Performance Agreements
Personnel Operating Capital
105
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
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
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
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
VINYARD STATION AGREEMENT 200.8180.504 .00 250,000.00 .00 50,000.00 50,000.00 50,000.00
GISH MILL AGREEMENT .00 .00 .00 .00 60,000.00 20,000.00
HOTEL .00 .00 .00 .00 170,000.00 30,000.00
PERFORMANCE AGREEMENTS 20,249.91 302,492.86 53,937.29 104,008.00 334,720.00 154,720.00
106
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 4,800 4,800 4,800 - 100.00%
Operating - - - - 0.00%
Capital - - - - 0.00%
Total 4,800 4,800 4,800 - 100.00%
General Fund Expenditure Budget
Retiree Insurance
Personnel Operating Capital
107
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
MEDICAL INSURANCE 200.8190.205 .00 8,200.00 4,800.00 4,800.00 5,000.00 4,800.00
RETIREE INSURANCE .00 8,200.00 4,800.00 4,800.00 5,000.00 4,800.00
108
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel - - - - 0.00%
Operating 773,031 444,131 1,171,673 727,542 163.81%
Capital - - - - 0.00%
Total 773,031 444,131 1,171,673 727,542 163.81%
General Fund Expenditure Budget
Debt Retirement
Personnel Operating Capital
109
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
OFS-PMT TO RFND ESCRW AGNT 200.8800.705 .00 .00 313,402.00 .00 .00 .00
CAPITAL LEASE OFU 200.8800.901 .00 .00 .00 .00 .00 .00
POLICE VEHICLE LEASE - INT 200.8800.902 .00 .00 .00 .00 .00 .00
OTHER LOAN COSTS 200.8800.903 125.00 .00 7,598.00 125.00 1,500.00 .00
PRINCIPAL -VRA 2004 PUB SA 200.8800.904 .00 .00 .00 .00 .00 .00
INTEREST - VRA 2004 PUB SA 200.8800.905 .00 .00 .00 .00 .00 .00
PRINCIPAL - WAR MEM BLDG 200.8800.906 .00 .00 .00 .00 .00 .00
INTEREST - WAR MEM BLDG 200.8800.907 .00 .00 .00 .00 .00 .00
PRINCIPAL VRA 2006 PUB SAF 200.8800.908 35,000.00 40,000.00 45,000.00 45,000.00 .00 .00
INTEREST VRA 2006 PUB SAFE 200.8800.909 20,046.37 18,195.10 16,096.35 13,886.00 .00 .00
BOND ISSUE COST - CAPITAL 200.8800.916 .00 .00 .00 .00 .00 .00
PRINCIPAL-CAPITAL PROJ '06 200.8800.917 .00 .00 .00 .00 .00 .00
INTEREST-CAPITAL PROJ '06 200.8800.918 .00 .00 .00 .00 .00 .00
POLICE LEASE - PRINCIPAL 200.8800.921 .00 .00 .00 .00 .00 .00
POLICE LEASE - INTEREST 200.8800.922 .00 .00 .00 .00 .00 .00
PRINCIPAL - 2013 BOND-REFU 200.8800.923 207,059.36 218,521.56 219,637.69 225,387.00 225,733.00 225,733.00
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
RCACP SERIES 2013 PRINCIPA 200.8800.925 8,240.00 8,444.00 .00 .00 .00 .00
RCACP SERIES 2013 INTEREST 200.8800.926 6,489.78 .00 .00 .00 .00 .00
PRINCIPAL - 2015 PW LEASE 200.8800.927 .00 .00 .00 .00 .00 .00
INTEREST - 2015 PW LEASE 200.8800.928 .00 .00 .00 .00 .00 .00
GO REFUND SERIES 2016A PRI 200.8800.929 64,000.00 68,000.00 66,000.00 69,000.00 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
2017 LEASE PURCHASE PRIN 200.8800.931 34,602.67 35,448.98 36,315.98 37,205.00 110,413.00 .00
2017 LEASE PURCHASE INT 200.8800.932 5,640.25 4,793.95 3,926.95 3,039.00 6,169.00 .00
2018 VML KNUCKLEBOOM PRIN 200.8800.933 10,131.31 20,736.15 21,383.95 22,052.00 22,739.00 .00
2018 VML KNUCKLEBOOM INT 200.8800.934 2,434.32 4,395.11 3,747.31 3,082.00 2,391.00 .00
2021 REFUND SERIES 2006A P 200.8800.935 .00 .00 .00 .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
2016B VML/VACO REFUNDING PRIN 200.8800.937 .00 .00 .00 .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
2021 REFUND SERIES 2013 PRIN 200.8800.939 .00 .00 .00 .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
2021 NEW MONEY ISSUANCE PRIN 200.8800.941 .00 .00 .00 .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
DEBT RETIREMENT - BONDS 436,599.42 455,690.98 764,379.22 444,133.00 1,314,885.40 1,171,673.40
110
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Stormwater Fund Transfer 409,738 207,164 420,996 213,832 103.22%
Grant Fund Transfer - - - - 0.00%
Capital Fund Transfer 1,698,725 550,000 169,000 (381,000) 100.00%
Non Department Transfer - - - - 0.00%
Total 2,108,463 757,164 589,996 (167,168) -22.08%
General Fund Expenditure Budget
Transfers
Stormwater Fund Transfer
Capital Fund Transfer
111
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
TRANSFER TO STORMWATER 200.9950.900 171,912.73 181,627.65 409,738.48 207,164.00 561,769.00 420,996.00
TRANSFER TO GRANT FUND 200.9950.901 161,990.75 .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
NON DEPT TRANSFERS 200.9950.910 .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
112
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 277,479 - - - 0.00%
Operating 4,253 - - - 0.00%
Capital - - - - 0.00%
Total 281,732 - - - 0.00%
General Fund Expenditure Budget
Account Code: 200.9000 & 200.9970
113
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
TRAVEL (MILEAGE/FARE)200.9000.560 .00 .00 4,253.22 .00 .00 .00
PTO PAYOUT 200.9970.101 .00 .00 257,760.35 .00 .00 .00
PTO PAYOUT SS/MEDICARE 200.9970.201 .00 .00 19,718.69 .00 .00 .00
VRS - TRUE-UP 200.9970.999 .00 .00 .00 .00 .00 .00
TRAVEL & PTO PAYOUT .00 .00 281,732.26 .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
114
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 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 - 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 4,204,017 100.00%
Total 2,066,547 384,800 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 during the budget process, but are moved forward by the Finance Director/Treasurer
after the audit entries have been made. The adopted budget includes new grant funding
Grant Fund Revenues
VML Risk Mgmt Grant
Brownfield Grant
Walnut Ave 5th West
VIDA/TAF Grant
EPA Grant
AY19 Bryne Grant
Walnut Ave Lee 1st
CARES Act Funding
CARES Utility Funding
2020 FEMA
AY21 DHR Grant
AY21 GC Greenway 2B
ARPA Funding
115
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
DMV OVERTIME GRANT REIMB 250.1000.001 7,488.64 8,548.65 2,820.11 .00 .00 .00
AW20 DMV OVERTIME GRANT RE 250.1001.001 .00 .00 2,741.12 .00 .00 .00
AW21 DMV OVERTIME GRANT RE 250.1002.001 .00 .00 .00 .00 .00 .00
BVP VEST GRANT REIMB 250.1020.001 333.00 720.45 1,986.00 .00 .00 .00
LE BLOCK GRANT REIMB 250.1025.001 .00 3,962.00 .00 .00 .00 .00
AY20 BVP VEST GRANT REIMB 250.1026.001 .00 .00 .00 .00 .00 .00
FIRE PROGRAMS GRANT 250.1030.001 .00 29,494.00 30,862.00 .00 .00 .00
DMV DUI TASKFORCE GRANT 250.1035.001 46,419.22 14,759.78 .00 .00 .00 .00
TAP VDOT 80% GRANT 250.1040.001 43,801.09 82,144.42 331,834.10 .00 .00 .00
GISH MILL STUDY GRANT 250.1045.001 10,000.00 .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
ARBOR DAY GRANT 250.1055.001 800.00 212.88 .00 .00 .00 .00
CCD NEIGHBORHOOD PLANNING 250.1060.001 8,638.75 21,361.25 .00 .00 .00 .00
BROWNFIELD GRANT REVENUE 250.1065.001 .00 26,793.00 12,207.00 .00 .00 .00
WALNUT AVE BIKE PED 5TH WE 250.1070.001 .00 89,365.51 43,855.00 .00 .00 .00
VIDA/TAF GRANT PROGRAM REV 250.1075.001 .00 66,000.00 68,200.00 .00 .00 .00
EPA BROWNFIELDS GRNT REV 250.1080.001 .00 59,143.92 90,899.40 .00 .00 .00
AWYR2019 BYRNE JAG GRANT R 250.1085.001 .00 10,672.62 832.80 .00 .00 .00
2020 CENSUS GRANT REIMB 250.1090.001 .00 213.66 .00 .00 .00 .00
WALNT AV BIKE PED LEE TO 1 250.1095.001 .00 352.72 55,143.57 .00 .00 .00
CARES ACT REVENUE 250.1100.001 .00 16,246.13 1,368,771.59 .00 .00 .00
ARPA CSLFRF NEU REVENUE 250.1150.001 .00 .00 .00 .00 4,204,017.00 4,204,017.00
ARPA ACCOUNT INTEREST INC 250.1150.002 .00 .00 .00 .00 .00 .00
CARES ACT UTILITY REVENUE 250.1175.001 .00 .00 32,261.07 .00 .00 .00
ARPA SLFRF UTILITY REVENUE 250.1180.001 .00 .00 .00 .00 .00 .00
2020 FEMA COVID19 250.1200.001 .00 24,270.15 7,649.70 .00 .00 .00
AY21 DHR GISH MILL GRANT 250.1210.001 .00 .00 12,564.00 .00 .00 .00
AY21 IRF ECON DEV GRANT 250.1220.001 .00 .00 .00 .00 .00 .00
AY21 DCJS BODY WORN GR REV 250.1230.001 .00 .00 .00 .00 .00 .00
GLADE CREEK GRNWY PH2B REV 250.1240.001 .00 .00 .00 380,800.00 .00 .00
REVENUE REIMBURSEMENT 250.1250.001 .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
116
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 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 - 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 4,204,017 100.00%
Total 2,066,547 384,800 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 during the budget process, but are moved forward by the Finance Director/Treasurer
after the audit entries have been made. The adopted budget includes new grant funding
Grant Fund Expenditures
VML Risk Mgmt Grant
Brownfield Grant
Walnut Ave 5th West
VIDA/TAF Grant
EPA Grant
AY19 Bryne Grant
Walnut Ave Lee 1st
CARES Act Funding
CARES Utility Funding
2020 FEMA
AY21 DHR Grant
AY21 GC Greenway 2B
ARPA Funding
117
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
OVERTIME 250.1000.102 6,036.50 8,548.65 2,820.11 .00 .00 .00
TRAVEL & TRAINING 250.1000.560 702.14 .00 .00 .00 .00 .00
OTHER EQUIPMENT 250.1000.716 750.00 .00 .00 .00 .00 .00
OVERTIME 250.1001.102 .00 .00 2,741.12 .00 .00 .00
MATERIALS & SUPPLIES 250.1020.553 333.00 720.45 1,986.00 .00 .00 .00
MATERIALS & SUPPLIES 250.1025.553 .00 3,962.00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1030.553 2,862.93 188,621.82 30,862.00 .00 .00 .00
SALARIES & WAGES 250.1035.101 31,351.31 9,340.92 .00 .00 .00 .00
OVERTIME 250.1035.102 154.55 1,269.47 .00 .00 .00 .00
MEDICARE & SS 250.1035.201 2,363.91 820.27 .00 .00 .00 .00
RETIREMENT-VRS 250.1035.202 3,238.53 1,162.68 .00 .00 .00 .00
INSURANCE-VRS 250.1035.203 419.68 130.20 .00 .00 .00 .00
NATIONWIDE 250.1035.204 79.33 25.00 .00 .00 .00 .00
MEDICAL INSURANCE 250.1035.205 6,968.76 630.00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 250.1035.211 1,013.52 485.20 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 250.1035.310 106.50 584.24 .00 .00 .00 .00
TELEPHONE 250.1035.521 723.13 215.30 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1035.553 .00 96.50 .00 .00 .00 .00
SPECIAL PROJECT 250.1040.741 43,801.09 93,539.64 331,834.10 .00 .00 .00
GISH MILL STUDY GRANT 250.1045.724 10,000.00 .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
ARBOR DAY GRANT 250.1055.556 800.00 .00 .00 .00 .00 .00
CCD NEIGHBORHOOD PLANNING 250.1060.302 8,638.75 21,361.25 .00 .00 .00 .00
BROWNFIELD GRANT 250.1065.302 .00 26,793.00 12,207.00 .00 .00 .00
CONTRACTUAL SERVICES 250.1070.302 .00 89,017.35 43,855.00 .00 .00 .00
CONTRACTUAL SVCS 250.1075.302 .00 66,000.00 68,200.00 .00 .00 .00
HAZARD MAT CONTRACTUAL SVC 250.1080.302 .00 47,817.60 48,345.00 .00 .00 .00
PETR SITES CONTRACTUAL SVC 250.1080.303 .00 10,489.60 42,554.40 .00 .00 .00
HAZARD MAT TRAVEL & DIR EX 250.1080.560 .00 836.72 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1085.553 .00 3,628.98 .00 .00 .00 .00
OTHER EQUIPMENT 250.1085.716 .00 7,043.64 832.80 .00 .00 .00
MATERIALS AND SUPPLIES 250.1090.553 .00 213.66 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1095.302 .00 352.72 55,143.57 .00 .00 .00
MATERIALS & SUPPLIES 250.1095.553 .00 .00 .00 .00 .00 .00
SALARIES & WAGES 250.1100.101 .00 .00 379,875.62 .00 .00 .00
SALARIES & WAGES - OVERTIM 250.1100.102 .00 .00 25,015.39 .00 .00 .00
SS/MEDICARE 250.1100.201 .00 .00 28,637.65 .00 .00 .00
RETIREMENT CONTRIBUTION- V 250.1100.202 .00 .00 39,226.47 .00 .00 .00
INSURANCE - VRS 250.1100.203 .00 .00 4,846.23 .00 .00 .00
NATIONWIDE 250.1100.204 .00 .00 752.20 .00 .00 .00
MEDICAL INSURANCE 250.1100.205 .00 .00 60,974.00 .00 .00 .00
MATERIALS & SUPPLIES 250.1100.553 .00 16,244.97 829,444.03 .00 .00 .00
CAPITAL OUTLAY 250.1150.799 .00 .00 .00 .00 .00 .00
WVWA ARPA TRANSFER 250.1150.915 .00 .00 .00 .00 4,204,017.00 4,204,017.00
WATER & SEWER ASSISTANCE 250.1175.513 .00 .00 32,261.07 .00 .00 .00
2020 FEMA COVID19 REIMB 250.1200.553 .00 24,270.15 7,649.70 .00 .00 .00
A&E RECOVERY & REHAB 250.1210.315 .00 .00 1,450.00 .00 .00 .00
NATIONAL REGISTER ACTIV 250.1210.316 .00 .00 3,614.00 .00 .00 .00
H&H STUDY 250.1210.317 .00 .00 7,500.00 .00 .00 .00
CONTRACTUAL SVCS - ENG 250.1240.302 .00 .00 .00 10,560.00 .00 .00
ROW & UTILITIES 250.1240.513 .00 .00 .00 8,000.00 .00 .00
CONSTRUCTION 250.1240.741 .00 .00 .00 362,240.00 .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
118
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Transfer In General Fund 1,698,725 550,000 169,000 (381,000) -69.27%
Transfer In Utility Fund - - 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 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
119
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
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
TRANSFER FROM UTIL FUND 400.4105.002 .00 .00 .00 .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
120
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Treasurer/Finance - 200,000 - (200,000) -100.00%
Police Department - 100,000 11,000 (89,000) -89.00%
Highway Maintenance - 20,000 580,000 560,000 2800.00%
Building & Grounds 660,947 - 462,000 462,000 -
Health Department - - - - -
Traffic Signs & Streets 90,890 150,000 266,000 116,000 77.33%
Town Museum - 25,000 15,000 (10,000) -40.00%
Planning & Zoning - 50,000 275,000 225,000 450.00%
Economic Development 7,962 290,000 860,000 570,000 196.55%
Transfer to Stormwater - - 200,000 200,000 -
Total 759,799 835,000 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
121
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
CONTRACTUAL SERVICES 400.1214.302 .00 .00 .00 200,000.00 .00 .00
CAPITAL OUTLAY 400.3101.799 .00 27,000.00 .00 100,000.00 .00 11,000.00
MATERIALS & SUPPLIES 400.4101.553 .00 .00 .00 20,000.00 .00 .00
MOUNTAIN VIEW ROAD IMP 400.4101.701 .00 .00 .00 .00 .00 150,000.00
HARDY RD PAVING 400.4101.781 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 400.4101.799 .00 58,249.30 .00 150,000.00 .00 430,000.00
CONTRACTUAL SERVICES 400.4108.302 .00 .00 .00 .00 .00 226,000.00
CAPITAL OUTLAY 400.4108.799 .00 .00 60,890.00 .00 .00 40,000.00
FURNITURE AND FIXTURES 400.4304.702 .00 .00 29,490.16 .00 .00 .00
WINDOW REPLACEMENT 400.4304.720 .00 .00 16,500.00 .00 .00 .00
LIGHTING 400.4304.722 .00 .00 12,837.94 .00 .00 .00
HVAC REPLACEMENT 400.4304.725 .00 .00 12,590.00 .00 .00 .00
PARKING LOT REPAVING 400.4304.781 .00 .00 91,948.21 .00 .00 .00
CAPITAL OUTLAY 400.4304.799 .00 100,175.69 497,580.81 .00 .00 462,000.00
CAPITAL OUTLAY 400.4305.799 .00 17,316.00 .00 .00 .00 .00
CAPITAL OUTLAY 400.7108.799 .00 .00 .00 25,000.00 .00 15,000.00
GREENWAY EXPENDITURES MATC 400.8101.545 .00 .00 .00 50,000.00 .00 275,000.00
GISH MILL DELIVERY 400.8150.724 .00 .00 7,961.98 250,000.00 .00 .00
CAPITAL OUTLAY 400.8150.799 .00 .00 .00 40,000.00 .00 860,000.00
TRANSFERS TO EDA 400.8150.916 .00 .00 .00 .00 .00 .00
SALARIES & WAGES 400.9103.101 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 400.9103.102 .00 .00 .00 .00 .00 .00
SS/MEDICARE 400.9103.201 .00 .00 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 400.9103.202 .00 .00 .00 .00 .00 .00
INSURANCE - VRS 400.9103.203 .00 .00 .00 .00 .00 .00
NATIONWIDE 400.9103.204 .00 .00 .00 .00 .00 .00
MEDICAL INSURANCE 400.9103.205 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 400.9103.207 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 400.9103.211 .00 .00 .00 .00 .00 .00
NON DEPT TRANSFERS 400.9950.910 .00 .00 .00 .00 .00 200,000.00
TOTAL CAPITAL FUND .00 202,740.99 729,799.10 835,000.00 .00 2,669,000.00
122
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Transfer In 659,477 414,328 620,996 206,668 49.88%
Total 659,477 414,328 620,996 206,668 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 $200,000 is transferred from the Capital Fund to cover capital
project expenditures.
Stormwater Revenue
Transfer In
123
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL ADOPTED DEPT REQ MGR REQ
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
TOTAL STORMWATER FUND 343,846.32 363,255.29 659,476.96 414,328.00 561,769.00 620,996.00
124
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Administration 74,213 94,772 102,874 8,102 8.55%
Street & Road Cleaning 78,980 90,412 85,081 (5,331) -5.90%
Operations 240,638 190,417 433,041 242,624 127.42%
Debt Retirement 5,966 38,727 - (38,727) -100.00%
Total 399,796 414,328 620,996 206,668 49.88%
Stormwater Fund Summary of Expenditures
Stormwater Expenditures
Administration
Street & Road Cleaning
Operations
Debt Retirement
125
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 62,319 49,772 91,551 41,779 83.94%
Operating 11,894 45,000 4,500 (40,500) -90.00%
Capital - - 6,823 6,823 0.00%
Total 74,213 94,772 102,874 8,102 8.55%
Authorized Positions
Utility Systems Manager 1.00
Total Positions - - 1.00
Stormwater Fund Expenditure Budget
Stormwater Administration
Personnel Operating Capital
126
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 600.6200.101 31,379.29 33,972.73 34,267.55 36,645.00 66,162.00 66,162.00
SALARIES & WAGES - OVERTIM 600.6200.102 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 600.6200.103 .00 .00 63.65 .00 .00 .00
SEPARATION PAY 600.6200.105 .00 127.64 2,990.24 .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
RETIREMENT CONTRIBUTION- V 600.6200.202 480.29 26,859.76 15,966.15 4,473.00 7,206.00 7,206.00
INSURANCE - VRS 600.6200.203 389.71 406.32 445.65 481.00 886.00 886.00
NATIONWIDE 600.6200.204 51.93 49.12 308.56 574.00 120.00 120.00
MEDICAL INSURANCE 600.6200.205 3,463.89 4,541.45 4,711.55 4,637.00 8,568.00 8,568.00
CAR ALLOWANCE 600.6200.206 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 600.6200.207 33.42 20.22 28.94 50.00 .00 .00
UNEMPLOYMENT INSURANCE 600.6200.209 .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
CONTRACTUAL SERVICES 600.6200.302 27,122.48 9,734.43 5,206.95 35,000.00 95,000.00 .00
INDEPENDENT AUDITORS 600.6200.303 4,445.00 1,000.00 3,472.75 3,500.00 3,500.00 .00
SPECIAL TRAINING 600.6200.356 .00 .00 .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
TELEPHONE 600.6200.521 380.12 456.11 214.26 500.00 500.00 500.00
LEASE OF EQUIPMENT 600.6200.801 .00 .00 .00 .00 .00 6,823.00
ADMINISTRATION 72,834.22 82,800.18 74,213.02 94,772.00 196,551.00 102,874.00
127
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 64,278 73,016 64,251 (8,765) -12.00%
Operating 15,980 17,396 15,830 (1,566) -9.00%
Capital (1,278) - 5,000 5,000 0.00%
Total 78,980 90,412 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
128
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 600.6202.101 31,591.38 28,608.01 42,521.40 44,416.00 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
SEPARATION PAY 600.6202.105 .00 .00 445.37 .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
RETIREMENT CONTRIBUTION- V 600.6202.202 2,863.34 3,011.39 4,165.22 5,526.00 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
NATIONWIDE 600.6202.204 81.94 51.16 7.35 144.00 120.00 120.00
MEDICAL INSURANCE 600.6202.205 1,401.89 3,048.80 11,114.94 14,724.00 13,800.00 13,800.00
DISABILITY INS - HYBRID EM 600.6202.207 192.36 104.41 151.74 368.00 341.00 341.00
WORKERS' COMPENSATION INS 600.6202.211 1,580.11 1,651.27 1,364.96 2,770.00 1,730.00 1,730.00
MAINTENANCE & REPAIRS EQUI 600.6202.304 4,153.49 3,986.27 5,517.58 7,000.00 10,000.00 8,000.00
UNIFORMS/WEARING APPAREL 600.6202.310 360.95 518.03 639.00 715.00 800.00 800.00
MOTOR VEHICLE INSURANCE 600.6202.535 380.00 474.00 452.00 381.00 500.00 500.00
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
OIL, ANTIFREEZE, AND FLUID 600.6202.549 .00 224.94 525.58 500.00 500.00 500.00
MATERIALS & SUPPLIES 600.6202.553 .00 .00 32.50 200.00 200.00 200.00
SMALL TOOLS 600.6202.554 .00 .00 31.48 100.00 100.00 100.00
REGIONAL LANDFILL CHARGES 600.6202.601 954.24 4,702.82 6,261.86 5,000.00 5,000.00 5,000.00
CAPITAL OUTLAY 600.6202.799 .00 .00 -35,450.00 .00 .00 .00
DEPRECIATION 600.6202.996 8,542.95 34,171.86 34,171.86 .00 .00 .00
STREET & ROAD CLEANING 56,104.45 86,125.21 78,788.66 90,412.00 87,081.00 85,081.00
129
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 Variance Variance
Personnel 179,606 128,817 132,028 3,211 2.49%
Operating 15,304 29,100 36,513 7,413 25.47%
Capital 45,728 32,500 264,500 232,000 713.85%
Total 240,638 190,417 433,041 242,624 127.42%
Authorized Positions
Stormwater Technician 1.00
Equipment Operator III 1.00
Total Positions - - 2.00
Stormwater Fund Expenditure Budget
Stormwater Operations
Personnel Operating Capital
130
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
SALARIES & WAGES 600.6205.101 103,097.47 111,292.48 111,115.58 80,094.00 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
SALARIES & WAGES - PART-TI 600.6205.103 .00 .00 .00 .00 .00 .00
SEPARATION PAY 600.6205.105 6,334.16 382.89 40.82 .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
RETIREMENT CONTRIBUTION- V 600.6205.202 10,410.66 11,602.23 11,843.76 9,966.00 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
NATIONWIDE 600.6205.204 206.48 147.98 102.84 240.00 240.00 240.00
MEDICAL INSURANCE 600.6205.205 24,459.40 23,938.68 23,386.65 19,544.00 17,136.00 17,136.00
DISABILITY INS - HYBRID EM 600.6205.207 202.03 208.95 251.21 249.00 332.00 332.00
UNEMPLOYMENT INSURANCE 600.6205.209 .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
MAINTENANCE & REPAIRS EQUI 600.6205.304 895.50 101.60 .00 3,000.00 5,000.00 2,500.00
SPECIAL TRAINING 600.6205.356 227.75 14.58 8.58 .00 1,500.00 500.00
PROPERTY INSURANCE 600.6205.532 .00 .00 .00 .00 1,000.00 .00
MOTOR VEHICLE INSURANCE 600.6205.535 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 600.6205.538 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 600.6205.548 7.83 .00 .00 300.00 2,000.00 2,000.00
OIL, ANTIFREEZE, AND FLUID 600.6205.549 .00 31.48 .00 50.00 500.00 500.00
MATERIALS & SUPPLIES 600.6205.553 3,438.52 2,485.72 2,429.19 5,000.00 12,000.00 10,000.00
SMALL TOOLS 600.6205.554 562.90 551.93 .00 750.00 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
PROP OWNER: CURB & GUTTER 600.6205.718 .00 .00 .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
CAPITAL OUTLAY 600.6205.799 .00 .00 .00 .00 .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
OPERATIONS 204,225.63 188,282.52 227,417.60 190,417.00 239,411.00 433,041.00
131
Actual Adopted Proposed $ Budget % Budget
FY 20-21 FY 21-22 FY 22-23 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 financial statements to recognize accrual accounting. The Town
Debt Retirement
Personnel Operating Capital
132
ACCOUNT DESCRIPTION
FUND ACTUAL ACTUAL ACTUAL
FY22
ADOPTED DEPT REQ MGR REQ
2019 LEASE PURCHASE PRIN 600.8800.901 .00 .27 -.20 33,588.00 35,663.00 .00
2019 LEASE PURCHASE INT 600.8800.902 1,221.61 6,933.37 5,965.99 5,139.00 3,063.00 .00
OTHER LOAN COSTS 600.8800.903 3,500.00 .00 .00 .00 .00 .00
DEBT RETIREMENT - BONDS 4,721.61 6,933.64 5,965.79 38,727.00 38,726.00 .00
TOTAL STORMWATER FUND 337,885.91 364,141.55 386,385.07 414,328.00 561,769.00 620,996.00
133
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 Knucklebook 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$
134
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
135
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 ($1.1M Total)300,000.00
TOTAL 2,669,000.00
FY24
Community Blight Abatement & Acquisition 50,000.00
Mnt View Rd Rev Sharing Contingency 500,000.00
Community Center Façade Updates 60,000.00
Gateway Signs 85,000.00
S. Pollard Sidewalk Planters 10,000.00
Wolf Creek Greenway Public Restroom 125,000.00
Pool Closure /Park Development Phase 2 125,000.00
Skate Park Design 50,000.00
Dumptruck & Snow Plow Replacement 160,000.00
Traffic Signal Improvements, Pollard - Washington 360,000.00
Curb, Gutter and Sidewalk Construction- Vinyard 100,000.00
War Memorial Parking Lot 140,000.00
Public Works Equipment Shelter 75,000.00
Street Sign Replacement Program 40,000.00
Hotel Utility Connection 140,000.00
TOTAL 2,020,000.00
Town of Vinton, Virginia
FY23-27 CIP Planning Worksheet
136
Town of Vinton, Virginia
FY23-27 CIP Planning Worksheet
FY25
Mnt View Rd Rev Sharing Contingency 500,000.00
Virginia / Hardy Paving 450,000.00
Underground Fuel Storage Tanks 80,000.00
Dump Truck, Snowplow & Salt Spreader 175,000.00
Reconstruct Public Works Parking Lot 75,000.00
Replace Backhoe-Frontend Loader 110,000.00
Curb, Gutter and Sidewalk Construction- Bypass Rd 150,000.00
Glade Creek Greenway Restrooms 200,000.00
Public Works Storage Updates 125,000.00
TOTAL 1,865,000.00
FY26
Washington Ave Paving 700,000.00
Refuse Truck Replacement 300,000.00
Bridge Maintenance, Garthright Bridge 400,000.00
Curb, Gutter and Sidewalk Construction- Hardy/VA Rd 150,000.00
Skate Park Construction 250,000.00
TOTAL 1,800,000.00
FY27
Install Guardrails, Giles Avenue 26,100.00
Install Guardrails, Chestnut Avenue 22,000.00
Install Guardrails, Niagara Road/Woodland Place 42,000.00
Enclose Equipment Shelter 74,000.00
Municipal Building Roof Replacement 250,000.00
Street Sweeper Replacement 200,000.00
TOTAL 614,100.00
8,968,100.00
137
Fund/Description
Operating Budget Impact
Capital Fund
Community Blight Abatement & Acquisition Regular maintenance cost 5,000.00$ 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
2,000.00 275,000.00$
maintenance cost and new ongoing
2,000.00 125,000.00$
War Memorial Audio & Visual Equipment
Traffic Signal Improvements, (3) Hardy, Bypass,
Reduction of current annual
(1,000.00) 15,000.00$
Curb, Gutter and Sidewalk Construction-
South Pollard Commercial Development
Reduced work time spent for manual
(2,500.00) 35,000.00$
TOTAL CAPITAL FUND 20,500.00 2,469,000.00
Stormwater Fund
Stormwater Inventory and Needs Assessment
Private Stormwater Repair & Replacement
TOTAL STORMWATER FUND 5,000.00 200,000.00
2022-23 Capital Improvement Project Costs
Projected Operating Impact FY2023 CIP
138
Grade
9
10
11
12
13
14 36,221.77$ 42,613.85$ 49,005.92$
15
16 Programs Supervisor, Public Works Crew Leader, Planning
39,934.50$ 46,981.77$ 54,029.03$
17 Open
18 44,027.79$ 51,797.40$ 59,567.01$
19 46,229.18$ 54,387.27$ 62,545.36$
20
21
22
23
24
25 Assistant Planning and Zoning Director, Economic
61,951.52$ 72,884.14$ 83,816.76$
26
27
28
29 Capital Projects Manager 75,302.46$ 88,591.13$ 101,879.80$
30 Human Resources/Risk Management Director, Community
79,067.58$ 93,020.69$ 106,973.79$
31
32 87,172.01$ 102,555.31$ 117,938.60$
TOWN OF VINTON PAY CLASSIFICATION PLAN
July 1, 2022
139
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
140
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.
141
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
142
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
143
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
144
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.
145
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
146
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
147
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
148
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
149
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
150
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
151
PROPOSED ORDINANCE NO.
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 _____________________ and seconded by
_____________________.
AYES:
NAYS:
APPROVED:
__________________________________
Bradley E. Grose, Mayor
ATTEST:
_____________________________________
Susan N. Johnson, CMC, Town Clerk
Revenues Total All Funds
General Fund $10,246,696
152
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
153
Capital Fund:
Total Grant Fund $2,669,000
Stormwater Fund
Total Stormwater Fund $620,996
Total Combined Expenditures $17,744,709
154
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.
155
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.
156
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
157
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.
158
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.
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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.
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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.
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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:
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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.
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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.
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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.
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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.
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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;
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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.
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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
169
170
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.
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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
172
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
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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.
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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
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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.
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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
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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:
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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.);
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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).
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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
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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.
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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
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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
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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
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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.
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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
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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.
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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.
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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.
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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.
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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.
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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
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