HomeMy WebLinkAboutFY 2021 - 2022 - Annual Town Budget-ProposedFor Fiscal Year Ended June 30, 2020
The Town of Vinton, Virginia
FY2021-2022 PROPOSED BUDGET
i
TABLE OF CONTENTS
GFOA Award .........................................................................................................1
Town Council ........................................................................................................2
Town Department Staff .........................................................................................3
Finance/Budget Committee ...................................................................................4
Organizational Chart .............................................................................................5
Department Position Summary .............................................................................6
Town of Vinton General Information ......................................................................7
Town Manager’s Letter of Transmittal ................................................................ 10
The Budget Overview .......................................................................................... 22
Budget Calendar ................................................................................................. 27
Functional Units .................................................................................................. 28
Revenue and Expenditure Summary................................................................... 29
ii
General Fund Revenues Source Summary ......................................................... 32
General Fund Revenues Total and Graph .......................................................... 33
General Fund Revenues Details ......................................................................... 34
General Fund Expenditures Total and Graph ...................................................... 37
General Fund Expenditures Breakdown by Department and Function ............... 38
General Fund – Town Council ............................................................................ 39
General Fund - Contributions Listing ................................................................... 41
General Fund – Town Manager .......................................................................... 42
General Fund – Human Resources/Risk Management Department ................... 45
General Fund – Legal Services .......................................................................... 48
General Fund – Treasurer/Finance Department ................................................. 50
General Fund – Public Works Department .......................................................... 53
General Fund – Public Works Administration ..................................................... 54
General Fund – Police Department .................................................................... 56
General Fund – Communication Services ........................................................... 59
General Fund – Fire and EMS Department ........................................................ 61
General Fund – Police Community Services/Animal Control .............................. 63
General Fund – Maintenance/Highways/Streets/Bridges .................................... 65
General Fund – Snow & Ice Removal ................................................................. 67
General Fund – Traffic Signs & Street Lights ..................................................... 69
General Fund – Refuse Collection ..................................................................... 71
iii
General Fund – Recycling Collection .................................................................. 73
General Fund – Building & Grounds Maintenance .............................................. 75
General Fund – Health Department Building ....................................................... 77
General Fund – Special Programs Department .................................................. 79
General Fund – War Memorial Interdepartmental Rental ................................... 82
General Fund – Vinton War Memorial ................................................................ 84
General Fund – Vinton Veterans Monument ...................................................... 87
General Fund – Swimming Pool & Parks ............................................................ 89
General Fund – Senior Program Department ...................................................... 91
General Fund – Town Museum ........................................................................... 94
General Fund – Planning & Zoning Department ................................................ 96
General Fund – Economic Development ............................................................. 98
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 – Travel & Training General Fund .............................................. 112
General Fund – Transfers ................................................................................. 114
Grant Fund Revenues Totals and Graph .......................................................... 117
Grant Fund Expenditures Total and Graph ...................................................... 119
iv
Utility/Enterprise Fund Revenues Totals and Graph ......................................... 121
Utility Fund/Enterprise Expenditures Total and Graph ..................................... 123
Utility Fund/Enterprise – Water & Wastewater Administration ........................... 124
Utility Fund/Enterprise – Customer Accounts .................................................... 126
Utility Fund/Enterprise – Water System Maintenance ...................................... 128
Utility Fund/Enterprise – Purchased Water ...................................................... 130
Utility Fund/Enterprise – Wastewater Maintenance .......................................... 132
Utility Fund/Enterprise – Debt Retirement ........................................................ 134
Utility Fund/Enterprise – Performance Agreements .......................................... 136
Utility Fund/Enterprise – Contingency .............................................................. 138
Utility Fund/Enterprise – Transfers .................................................................... 140
Capital Fund Revenues Totals and Graph ....................................................... 142
Capital Fund Expenditures Totals and Graph .................................................. 144
v
Stormwater Fund/Enterprise Revenues Totals and Graph ............................... 146
Stormwater Fund/Enterprise Expenditures Total and Graph ............................. 148
Stormwater Fund/Enterprise – Administration .................................................. 149
Stormwater Fund/Enterprise – Street & Road Cleaning ................................... 151
Stormwater Fund/Enterprise – Operations ....................................................... 153
Stormwater Fund/Enterprise – Debt Retirement ............................................... 155
Debt Schedule ................................................................................................... 157
Town Manager’s CIP Funding Listing................................................................ 158
Capital Improvement Program ......................................................................... 159
Capital Improvement Program Impact Summary .............................................. 161
Pay and Classification Plan .............................................................................. 162
Taxes, Licenses and Fees Schedule................................................................. 163
vi
Rates & Charges Schedules for Water and Wastewater Service ...................... 170
Principal Water and Wastewater Customers ..................................................... 174
Public Hearing Legal Notice – Real Estate Taxes ............................................. 175
Ordinance – Real Estate Taxes ........................................................................ 176
Public Hearing Legal Notice – Personal Property Taxes ................................... 177
Ordinance – Personal Property Taxes .............................................................. 178
Public Hearing Legal Notice – Budget Adoption ................................................ 179
Ordinance – Budget Adoption ........................................................................... 182
Financial Guidelines & Policies ......................................................................... 185
Glossary ............................................................................................................ 207
Distinguished
Budget Presentation
Award
GOVER N M EN T FIN AN C E OFFIC ER S ASSOC IATION
July 1, 2020
For the Fiscal Year Beginning
PRESENTED TO
Town of Vinton
Executive Director
Virginia
1
VINTON TOWN COUNCIL
Bradley E. Grose Mayor Sabrina McCarty
Vice Mayor
Keith N. Liles
Council Member Council Member
Michael W. Stovall
Council Member
2
TOWN DEPARTMENT STAFF
Richard W. Peters, Jr.
Town Manager A. E. Cody Sexton
Assistant Town Manager
Susan N. Johnson
Executive Assistant
to the Town Manager
Town Clerk
Police Chief
Anne W. Cantrell
Finance Director
Treasurer Planning & Zoning Director
William C. Herndon Public Works Director Human Resources/Risk Management
Director
Chasity N. Barbour
Community Programs &
Facilities Director
3
FINANCE/BUDGET COMMITTEE
Bradley E. Grose Mayor
Michael W. Stovall
Council Member
Richard W. Peters, Jr.
Town Manager
Anne W. Cantrell
Finance Director
Treasurer
Brandon W. Gann Financial Services Analyst
4
*Town Manager, Town Attorney, Town Clerk, Chief of Police and Treasurer are positions within the department appointed by Town Council.
Citizens of Vinton
Town Council
Town Manager*
& Economic Development
Assistant Town
Manager
Public Works
Streets
Maintenance
Property &
Grounds
Refuse &
Recycling
Water & Sewer
Utilities
Executive
Assistant & Town
Clerk*
Police
Department*
Admin
Operations
Treasurer* &
Finance Dept.
Planning &
Zoning
HR & Risk
Management
Community
Programs
War Memorial
Town Museum
Town Attorney*
Organizational Chart
5
Department Time
Positions
Time
Positions
Time
Positions
Budgeted Full
FY21-22
Administration 3.00 3.00 3.00 3.00
Finance 5.00 5.00 5.00 6.00
Fire/EMS 11.00 - - -
HR & Risk Management 1.00 1.00 1.00 1.00
Planning & Zoning 3.00 3.00 3.00 4.00
Police Department 26.00 27.00 26.00 26.00
Public Works 33.00 33.00 30.00 30.00
Special Programs 1.00 -- -
War Memorial 2.00 -- -
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.
6
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 8,098 at the 2010 census. Vinton is
part of the Roanoke Metropolitan
Statistical Area and the Roanoke Region
of Virginia.
7
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 2010, there were 8,098 people, 3,494 households, and 2,174
families residing in the town. The population density was 2,451.4 people per square
mile (947.8/km²). There were 3,774 housing units at an average density of
1,093.4/sq mi (422.8/km²). The racial makeup of the town was 88.8% White, 5.4%
African American, 0.10% Native American, 1.0% Asian, 0.05% Pacific Islander,
0.59% from other races, and 0.91% from two or more races. Hispanic or Latino of
any race was 1.11% of the population.
There were 3,494 households out of which 29% had children under the age of 18
living with them, 40.8% were married couples living together, 16.3% had a female
householder with no husband present, and 37.8% were non-families. 32% of all
households were made up of individuals and 25.9% had someone living alone who
was 65 years of age or older. The average household size was 2.27 and the
average family size was 2.85.
In the town the population is spread out with 25.7% under the age of 19, 6.0% from
20 to 24, 26.7% from 25 to 44, 25.8% from 45 to 64, and 15.9% who were 65 years
of age or older. The median age was 39 years. For every 100 females there were
86.3 males. For every 100 females age 19 and over, there were 81.9 males.
The median income for a household in the town was $42,427, and the median
income for a family was $60,172. The per capita income for the town was $21,711.
About 9.0% of families and 15.2% of the population were below the poverty line,
including 27.3% of those under age 18 and 8.3% of those ages 65 or over.
8
In Vinton, the largest employers include Berkshire Health & Rehabilitation Center
(215), Precision Fabrics Group, Inc. (205), Kroger Food Center (185), , Roanoke
County Schools (131), Rosie’s Gaming Emporium (98), Aramark Uniform Services
(97) and Penalty Box Partners (Lancerlot) 89.
In Roanoke County, the Roanoke County School System is the largest provider of
jobs, with more than 2,000 employees. Other major employers include Wells Fargo
Operations Center, Roanoke County Government, Kroger, Friendship Retirement
Community and Richfield Recovery & Care Center. The Town and County have
invested in several business parks that are looking for tenants, including the Vinton
Business Center, home to Cardinal Glass.
As of one year ago there were more than 13,999 students enrolled in Roanoke
County schools from grades kindergarten through High School. With approximately
1,082 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 854, Herman L Horn 437 and W. E. Cundiff 511.
As of one year ago there were more than 13, 99913,999 students enrolled in
Roanoke County schools from grades kindergarten through High School. With
approximately 1,082 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 854, Herman L Horn 437 and W. E. Cundiff 511.
9
May 14, 2021
Honorable Mayor and Members of Town Council:
After careful review, Staff and I are pleased to submit the proposed FY2021/2022 Budget to
Town Council and our Town of Vinton citizens. This year’s budget represents a balanced budget
with an optimistic outlook despite the lingering impact of the COVID-19 pandemic on our
locality. The proposed FY2021/2022 Budget for the General Fund totals $8,032,258, which
represents an increase of 12.05% or $863,708. The proposed FY2021/2022 Budget for all funds
totals $14,179,981.
RECOMMENDED BUDGET ALLOCATION BY FUND
Allocation by fund, as well as a comparison to the FY2020/2021 budget, is as follows:
Adopted FY21 Proposed FY22 $ Variance % Variance
Total 11,673,527 14,179,981 2,506,454 21.57%
The purpose of the annual budget is to plan necessary operating and capital expenditures within
current revenue forecasts to implement the plans and vision of the Town Council. In 2021, for
the first time, the Town Finance Staff completed a multi-year revenue forecast with information
included in graph format below. Police, Public Works, Planning and Zoning, Financial Services,
Community Services, and Administration will offer high quality services with no planned
reductions in the upcoming fiscal year.
This document represents the dedication staff has in delivering services to its Town citizens and
continuing to be fiscally responsible and transparent. The Budget as presented supports a high
level of services that are delivered by the two operating departments and four administrative
offices. We encourage you to focus your attention on the objectives in each department that are
supported with the funding for the proposed FY2021/2022 Budget. With the continuing
partnership between Town employees and individual and corporate citizens alike, we will
continue to search for ways to be innovative in delivering services to the deserving citizens of the
Town of Vinton.
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
Richard W. Peters, Jr. Town Manager
Town of Vinton
311 S. Pollard Street Vinton, VA 24179 Phone (540) 983-0607 Fax (540) 983-0626
10
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 FY2021/2022 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, quality
community and recreation facilities, clean and well-maintained streets, quality neighborhoods,
dependable water and wastewater service, 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 the COVID-19 pandemic, the Town had relatively minor impacts across economy-based
revenue sources, a display of the growing economy in the Town. This is a stark contrast from the
past. For several years after the Great Recession, the growth of revenue in the Town of Vinton
was less than 1.0%, which led to difficulty in keeping up with increased personnel and supply
11
costs. During 2018, after almost a decade of slow growth, the Town began to see consistent
growth and was able to prioritize expenditures that had been placed on hold for most of the past
decade. With the American Rescue Plan Act, there is also a high probability that the Town may
be able to replace impacted revenue growth, as defined by the Department of the Treasury. Due
to several questions still unanswered on this funding, the Town has opted to appropriate this
funding separately from the annual budget with hope that more information is understood at that
point in time.
Real Estate Tax:
Real estate tax revenue only accounts for 4.09% of the Town’s total general fund revenues with a
tax rate of $0.07/$100 of assessment value. The Town did see real estate assessments increase by
approximately 4.85%, about $17,459, in the tax levy with the 2021 reassessment. The current
rate of $0.07 per $100 on real estate tax remains unchanged in Fiscal Year 2022. 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.
Personal Property Tax and VLF:
The current rate of $1.00 per $100 on personal property tax remains unchanged in Fiscal Year
2022. Town Residents also pay to Roanoke County $3.50 per $100 on personal property tax.
With the chip shortage in vehicle sales we are seeing an increase in value of the used car stock
for one of the rarest occasions in history. The Town is forecasting for this tax revenue source to
increase despite the assumption of a level tax rate.
12
Sales Tax:
Despite the COVID-19 pandemic, Sales Tax revenue has continued to keep pace with the trend
from the prior year, and this revenue source continues to forecast a projected increase over the
next four years. The budget was dramatically decreased in Fiscal Year 2021 due to the unknown
impact of the pandemic. The large decrease from Fiscal Year 2019 to Fiscal Year 2020 is from 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. The Town of Vinton share of Sales
Tax Revenue is calculated as the percentage of Town population to the County 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.
13
Meals Tax:
The meals tax is a top revenue source for Vinton with no proposed change from its adopted rate
of 6.0% for the proposed FY2021/2022 Budget. 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, the outperforming nature of pari-mutuel tax was
reviewed and Town Council felt comfortable to leave pari-mutuel tax as the primary capital
improvement funding source and dedicate the 1.0% meals tax increase towards Public Safety
increasing costs, such as the police car lease program. The Town drastically reduced the
anticipated budget in Fiscal Year 2021 to account for decreased restaurant activity during the
COVID-19 pandemic. The Town was very fortunate to have a local community who supported
these businesses during the pandemic; and due to this support, the Town is expecting to
experience only a slight drop in the Fiscal Year 2021 collections, as compared to Fiscal Year
2020.
Business License Tax:
In Fiscal Year 2021, staff decided to leave the anticipated budget at the same level despite a large
actual over budget during Fiscal Year 2020. Although certain industries were more impacted
than others, the Town revenue, which is based off the business’ gross receipts, matched the
revenue from Fiscal Year 2020 and even slightly exceeded the prior year amount. The Town is
bringing the budget conservatively closer to actual receipts and planning for continued growth.
14
Cigarette Tax:
The cigarette tax rate of $.25 per carton is unchanged with the proposed FY2021/2022 Budget.
The Town is estimating this revenue source to generate approximately $117,000 for the next
fiscal year. Due to electronic and vapor products not requiring the cigarette stamp for sale, the
Town is anticipating a continued slow decrease as these alternative tobacco products gain sales.
As part of the General Assembly, Counties were also given authority to charge a Cigarette Tax in
2021. The Town is not sure at this time if there will be any impact from surrounding localities
option to charge this tax for the first time.
Pari-mutuel Tax:
After long being vacant, the off-track betting facilities formally known as Colonial Downs,
reopened as Rosie’s Gaming Emporium in May of 2019, and outperformed all revenue
expectations for the first three quarters of fiscal year 2020. During the onset of the COVID-19
pandemic, the facility was closed to the public and no revenue was generated. During Fiscal
15
Year 2021, the facility was able to open on limited capacity and has outpaced the performance of
Fiscal Year 2020. The anticipated revenue stream is forecasted to grow as the Town’s revenue is
based on a percentage of the pools for Historic Horse Racing (HHR) terminals and Satellite
Horse wagering. During 2021, Rosie’s broke ground on an extensive expansion to add an
additional 18,000 square feet of floor space and an additional 350 HHR terminals for a grand
total of 500. The Town is unsure at this time if there will be a revenue impact in pari-mutuel tax
from the expansion, although will continue to monitor and revise forecasts as the expansion is
completed.
Expenditures:
In Fiscal Year 2021, due to uncertainty in the economic conditions and a conservative approach
to revenue forecasting, each department was asked to critically evaluate its budget and identify
budget reductions while maintaining the core government functions of the respective
departments.
After mid-year projections were completed, Town Staff recommended to Council to consider
several budget related restorations to include unfreezing the Assistant Town Manager, Financial
Analyst, and Police Officer positions. Due to each department’s diligent response to reduce
spending during the pandemic, the Town also added approximately $700,000 to its unassigned
fund balance as of the annual audit.
The Town Manager and Treasurer/Finance Director presented to the Town Council during a
budget retreat for options to utilize available fund balance to complete many needed capital
improvement projects. This contribution also included setting aside $285,000 in the capital fund
for Fiscal Year 2022 projects above anticipated annual funding. The Capital Improvement
Program was restored, and the Town was able to provide a 7-year funded plan. The Town Staff
has worked closely with the Town Council to develop the proposed expenditure budget plan that
accounts for the vision and direction of the previously adopted Town Council Strategic Plan.
16
Personnel:
The Town has an excellent reputation for being a desired employer as well as having outstanding
employees who are committed to providing the best possible service to the community on a day-
in and day-out basis. In the current budget, the changes in Personnel include the reclassification
of several existing positions with no additional personnel added. The Town was able to
implement 2 out of 3 parts of a pay plan prepared by Virginia Tech and a 1% Cost of Living
Adjustment (COLA) for all employees. The Town did experience an increase in health insurance
costs despite a roughly 5% increase in premiums due to a higher dependent plan population.
Funding is included in the proposed FY2021/2022 Budget to provide the following:
• The Town significantly restored travel & training budgets across the departments.
• The Town will continue to encourage employee professional development through the
funding of higher education tuition reimbursement.
• No changes to health insurance premiums for employees.
• Although the Town experienced a 5.0% decrease, utilization of the plan lead to an
increase in health insurance costs, which were fully funded by the Town.
• The Town’s VRS Contribution Rate will remain at 12.46%.
• New Classification Plan for all classified positions, and a 1.0% COLA for all positions.
• Vacant positions analyzed for efficiency gains to ensure optimum operations.
As a part of the additional appropriations in Fiscal Year 2021, the Town is also proposing to fund
a Paid Time Off (PTO) plan to replace the current Sick and Vacation Leave plans offered to
employees. The goal of the plan is to provide a more flexible leave plan to employees and to
reduce the liability of the Town on long-tenured retirements.
Community Development
The Planning and Zoning Department continues to ensure that any development and
redevelopment activities meet the Town's adopted zoning requirements and land use policies to
enhance the quality of life of Town's residents, increase homeownership, and attract private
developers and businesses to invest in the community. The Department is in the process of
revising the zoning and subdivision ordinances to be more aligned with the changing landscape
of land use development and local economic needs and demands. Also, in addition to
implementing the Town's Comprehensive Plan goals and objectives, the department is obtaining
and administering transportation grants to provide connections to the valley-wide greenway
system by constructing additional greenway trails and adding bicycle and pedestrian
accommodations along Walnut Avenue and other key intersections to connect the exterior
residential neighborhoods to the flourishing downtown business district. In addition to
transportation grants, the Department is also assisting with the planning and administration of
grant programs that will provide funding for comprehensive neighborhood rehabilitation, public
and private infrastructure improvements, and the preservation and redevelopment of the historic
Gish Mill site.
Staff in the Planning and Zoning Department are also responsible for managing and overseeing
the Town of Vinton’s website and social media accounts. These platforms are used to keep
citizens informed of the day-to-day news and operations in the Town. During COVID-19, the
website and social media were extensively used to keep people apprised of the Town’s status and
also used to help small businesses adapt their operations continue to serve and attract customers
17
to their business during modified pandemic operational guidelines imposed by the Governor of
Virginia, the Virginia Department of Health (VDH) and the Center for Disease Control (CDC).
Additionally, the website and social media platforms will continue to be used by the Planning
and Zoning Department to receive citizens’ comments and input on the Zoning Ordinance
updates and the Urban Development Area (UDA) code revisions.
Planning and Zoning Department staff is also responsible for the administration of the
stormwater management 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.
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.
Housing: The Town continues to seek opportunities for Community Development Block
Grant (CBDG) submittals to the Department of Housing and Community Development
(DHCD) to implement Comprehensive Neighborhood Housing and Community
Infrastructure Rehabilitation Programs within historical neighborhoods with
predominantly aging housing stock. If awarded one of these DHCD grants, a primary
goal will also include these funds being utilized as a match for a pending Hazard
Mitigation Grant Program (HMGP) application that involves the acquisition and removal
of flood-prone properties in the Cleveland neighborhood.
Transportation: The Town continues to partner with the Greater Roanoke
Transportation Corporation (GRTC) to maintain and enhance 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. In addition, the Town
has been awarded over $3M in transportation related grants from the Virginia Department
of Transportation (VDOT) to enhance walkability by adding signalized pedestrian
crosswalks at the key intersections of South Pollard Street and Washington Avenue and
Hardy and Vinyard Roads and by continuing the development of our sidewalk and
greenway connectivity with the Glade Creek Greenway Phase II and by incorporating
bike and pedestrian accommodations along Walnut Avenue.
The Town of Vinton has received confirmation of VDOT SMART SCALE funding for
Phase III of the Walnut Avenue Corridor Improvements Project in the amount of $7.4
million which will complete the final gap of improving the entire Walnut Avenue
corridor with bicycle and pedestrian accommodations from West Lee Avenue to the
western town limits.
Commercial: The Town received over $90,000 from the Virginia Brownfields
Restoration and Economic Redevelopment Assistance Fund (VABF) and the Department
of Environmental Equality (DEQ) and has completed Phase I and Phase II Environmental
Studies at Gish Mill and the South Pollard West Gateway, which has produced successful
redevelopment plans for each site. In addition, the Town was awarded a $300,000
Community-wide Brownfields Assessment Grant from the Environmental Protection
Agency (EPA), and the Town has continued with assessments of the environmental
18
conditions of various “brownfield” sites throughout the community for future targeted
redevelopment.
Economic Development
The Town of Vinton continues to work independently and collectively with other local and
regional partners to pursue a variety of economic development activities to expand and diversify
the local economy.
Key areas of focus for the Town are to place continued emphasis on “In-Fill” and “Up-Fill”
development by targeting underutilized properties to market for new business ventures. While
this approach primarily addresses the issue of the Town being essentially landlocked and with
few large parcels of undeveloped space to actively market, this approach also can prove to be
financially beneficial to the prospective developer or business owner looking to expand.
Due to many underutilized properties already having utilities, necessary zoning and existing
infrastructure needs, those assets coupled with attractive local and historic tax incentives can
often be a more affordable solution. These options also provide a quicker turn-around for being
open for business as opposed to an entirely new construction build.
In partnership with Roanoke County, Vinton has realized immense success with this
“redevelopment” strategy. The recent conversion of the former Roland E. Cook School and
former William Byrd High School as apartments, the redevelopment of the former Vinton
Library as a full service Macado’s Restaurant, the redevelopment of the former Vinton Motors
Dealership as Vinyard Station, the restoration of an ice-rink and renovation of the fitness center
at the Lancerlot Sports Complex, the return of Off-Track Horse Wagering as Rosie’s Gaming
Emporium, and 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,
are examples that this approach is working and provides additional growth opportunity for the
Town’s economic potential into the foreseeable future.
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.
Water and Wastewater Fund:
The maintenance, operations, and investment in our water and wastewater system is a
fundamental government service. We have recognized the significant needs in our aging utility
system and diligently work to keep it functioning. However, in the upcoming 10-15 years,
significant investment will be required to replace water and wastewater lines, pump stations, and
operating equipment. The proposed FY2021/2022 Budget as presented is balanced. In the
proposed FY2021/2022 Budget, the Town is continuing to implement the multi-year increase as
presented by Davenport & Company.
Early in 2019, Council approved a contract with Davenport & Company to perform a rate study
for the Town system. The study provided data that the Town needed to implement several rate
19
increases over the next four years to fund major projects and increased costs. The Town
approved a multi-year rate increase in November 2019, a detailed copy of the rates is included in
the budget appendix. Due to an 80% consumption reduction of the Town’s third highest user,
Davenport & Company was consulted again in March 2020 to review if further changes in rates
need to be made from the loss of revenue. A schedule of the top water and wastewater users for
the Town is also included in the budget appendix for your review. After further review in 2020
and early 2021, Town Staff and Davenport & Company agreed that the Town was approximately
one annual rate increase behind due to the decreased consumption. Davenport & Company was
able to develop a plan with staff to re-finance debt and move forward with the new money
issuance with the knowledge that the Town will utilize fund balance in the first year of debt
payments and should be back to a revenue generating position by year 2. The approximately
$4,000,000 new money debt issuance was closed in April 2021.
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. With the onset of the COVID-19 pandemic, Town Management
proposed drastic reductions which allowed only minimal funding to be included in the Capital
Fund for a grant match required for Mountain View Road. After mid-year projections in Fiscal
Year 2021, Town Staff proposed restoring funding to many projects that had been placed on hold
for the last decade. A staff member from the Finance Office and Planning/Zoning Office worked
together to review projects based on the following criteria: Value to Citizen, Public
Health/Safety Impact, Economic Development, Strategic Alignment, Operational Budget Impact,
Regulatory Compliance, Grant Allocation, and Infrastructure Improvement. The Town Manager
was able to utilize this information to prepare the Manager’s Recommended Capital
Improvement Plan.
Town Council approved to appropriate approximately $1,300,000 for one-time expenditures. The
Capital Improvement Program has been balanced with annual funding of $550,000 and allows
for all identified projects to be completed by Fiscal Year 2028. The Town Council was presented
the Capital Improvement Plan worksheet at a Council Budget Retreat. The Planning Commission
reviewed the plan, as required by the Town’s Comprehensive Plan, and made a recommendation
to Town Council to approve the plan as presented.
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 FY2021/2022 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. Unfortunately, with the significant
revenue loses in the General Fund, finding a funding structure for the fund has become more
important for future reliability.
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 FY2021/2022
20
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, Financial Services Analyst Brandon Gann,
the Town Leadership Team, and supporting staff throughout our organization.
Very truly yours,
Richard W. Peters, Jr.
Town Manager
21
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 short- and long-term goals. Considering that
the budget is a plan, it may be amended during the year by the Town Council to reflect
revised priorities or a changing financial environment.
There are five different budgets presented in this document; the General Fund budget,
the Grant Fund budget, the Utility Fund budget, the Capital Fund budget and the
Stormwater Fund budget.
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.
Utility Fund: The Utility Fund budget is a component of the Enterprise Fund and is
required to be reported separately. The budget for the Utility Fund is not legally binding
in comparison to the General Fund, but is presented to plan for the needs of the utility
system and budgeted according to cash needs.
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 a component of the Enterprise Fund and 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 and the
Utility Fund at 50%, respectfully. This represents the two funds where the charges were
being coded prior to the creation of a separate fund.
22
The general fund budget portion of the document is structured in increasing levels of
detail, starting with budget summaries that state the budget in the broadest of terms.
Expenditures and revenues are presented for each Fund in total dollars by source and
use. The definition of a Fund and the different Funds utilized by the Town are found in
the Budgetary Accounting section of this narrative. Following this break down is a
Revenue Summary listing each revenue item for the Town. The revenue detail
summaries are followed by a full-time personnel summary count by department. Prior
year actual amounts, current year revised budget amounts and the upcoming fiscal year
approved budget are represented for each level of detail. Finally, the document provides
a narrative for each department indicating the function, activities and resources of each
department and any changes that are being made to the department for the budgeted
fiscal year.
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 Meeting. Later in the year, budget forms for personnel and operating
budgets and distributed to departments with a due date of January 31st. Letters to
Community Organizations are mailed in December indicating that their request for
funding are due back to the Town Manager’s Office by February 5th so they can be
reviewed and these organizations may be invited to make a presentation to Town
Council during the March Council Meetings.
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 makes changes.
After careful consideration and deliberation on staff and citizen input, the preliminary
budget, as modified for additions and deletions, is advertised for adoption by the Town
Council. At a Regular Council Meeting during 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
23
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.
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. Utility Fund
4. Capital Fund
5. 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 Enterprise
Fund (which includes the Utility Fund and 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 Utility and Stormwater Funds 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
24
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 VA State Code, any budget amendment that exceeds 1% of
the adopted budget may not be accomplished without first advertising and conducting a
public hearing.
The Town of Vinton has Council approved Financial Policies for General Fund
Reserves, Investments, and Intradepartmental and Interdepartmental Transfers. Staff
has also set an administrative policy for Grants. 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 Policy and Procedures: The grant policy provides responsibilities of grant
accountability and recording for the departments and the Finance Department, and
provides guidance on procedures for accounting. This is an internal policy that can be
amended.
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.
25
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 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.
26
Budget Calendar
September 18, 2020 Distribute CIP Request Forms to Departments
December 4, 2020 CIP Request Forms returned to Finance Department
December 17, 2020 Operating Budget Spreadsheets sent to Departments
January 14, 2021 Mail Letters to Community Organizations
January 17, 2021 Operating Budget Submissions due from Departments
January 20, 2021 Payroll Budget Information sent to Departments
February 12, 2021 Payroll Budget Information due from Departments
March 5, 2021 Budget Discussion at Council Retreat
March 25, 2021 CIP Presentation to Planning Commission
April 6, 2021 Public Hearing and Adoption of Tax Rates
April 12, 2021 Manager’s Proposed Budget to Finance Committee
May 10, 2021 Review Committee’s Proposed Budget
May 18, 2021 Council Briefing and Budget Work Session
June 1, 2021 Public Hearing
June 15, 2021 FY22 Budget Adoption
27
General Fund Grant Fund
Building and Grounds Arbor Day Grant
Communication Services BulletProof Vest Grant
Debt Retirement Byrne Jag Grant
Economic Development Cares Act Funding
Fire & EMS Building Cares Act Utility Fund
Health Department Building DCJS Body Worn Camera
Highway Maintenance DHR Gish Mill Grant
Human Resources DMV DUI Taskforce Grant
Legal Services DMV Overtime Grant
Planning & Zoning EPA Brownfields Grant
Police Department Farmer's Market SNAP/EBT
Police/Animal Control Fire Programs Grant
Public Transportation IRF Econ Dev Grant
Public Works Administration VDOT TA Gladecreek PHII
Recycling VIDA/TAF Grant
Refuse Collection VML Risk Management Grant
Retiree Insurance Walnut Ave Bike Ped Grant(s)
Senior Program Walnut Ave Ped Lee to 1st
Snow and Ice Removal
Special Programs Utility Fund
Town Council Customer Accounts
Town Manager's Office Debt Retirement
Town Museum Purchased Water
Traffic Signs & Street Lights Wastewater System Maintenance
Treasurer/Finance Department Water & Wastewater Administration
Vinton Business Center Water System Maintenance
Vinton Veterans Monument
War Memorial Stormwater Fund
Administration
Capital Fund Debt Retirement
Building & Grounds Operations
Economic Development Street & Road Cleaning
Finance Department
Highway & Streets
Planning & Zoning
Police Department
Town Museum
Annual Operating Budget
Functional Units
28
General Fund Grant Fund Utility Fund Capital Fund Stormwater Fund Total
Revenues
General Property Taxes 741,674$ -$ -$ -$ -$ 741,674$
Other Local Taxes 3,651,613 - - - - 3,651,613
Permits and Fees 4,646 - - - - 4,646
Fines & Forfeitures 31,616 - - - - 31,616
Use of Money 2,945 - 10,294 - - 13,239
Use of Property 135,835 - - - - 135,835
Charges for Services 5,676 - - - - 5,676
Charges for War Memorial 101,446 - - - - 101,446
Miscellaneous Revenue 458,281 - - - - 458,281
Recovered Cost 52,231 - 39,000 - - 91,231
Non-Categorical Aid 425,346 - - - - 425,346
State Sales Tax 1,157,416 - - - - 1,157,416
Categorical Aid 1,263,533 - - - - 1,263,533
Operating Revenues - - 4,103,070 - - 4,103,070
Grant Revenue - 384,800 - - - 384,800
Transfer In - - - 550,000 414,328 964,328
Total Revenue 8,032,258$ 384,800$ 4,152,364$ 550,000$ 414,328$ 13,533,750$
Expenditures
Personnel 4,117,718$ -$ 1,324,630$ -$ 251,605$ 5,693,953$
Operating 2,399,895 - 1,462,754 - 91,496 3,954,145
Capital 313,350 384,800 262,750 835,000 32,500 1,828,400
Debt 444,131 - 1,256,297 - 38,727 1,739,155
Transfers 757,164 - 207,164 - - 964,328
Contingency - - - - - -
Total Expenditures 8,032,258$ 384,800$ 4,513,595$ 835,000$ 414,328$ 14,179,981$
Increase/(Decrease) in Fund Balance -$ -$ (361,231)$ (285,000)$ -$ (646,231)$
Audited Available Fund Balance - FY20 3,698,974 - 2,414,970 397,271 (49,985) 6,461,230
Est. Beginning Unassigned Fund Balance 2,973,974$ -$ 2,414,970$ 857,271$ -$ 6,246,215$
Increase/(Decrease) in Fund Balance -$ -$ (361,231)$ (285,000)$ -$ (646,231)$
Est. Ending Unassigned Fund Balance*2,973,974$ -$ 2,053,739$ 572,271$ -$ 5,599,984$
Estimated Fund Balance/Annual Budget 37.03%0.00%49.46%104.05%0.00%
Fund Balance as # of Months 4.44 - 5.94 12.49 -
*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.
TOWN OF VINTON
REVENUE AND EXPENDITURE SUMMARY
FY2021-2022 PROPOSED BUDGET
29
GENERAL FUND
FY2020 Actual FY2021 Projected FY2022 Proposed
Revenues
General Property Taxes 742,567$ 712,820$ 741,674$
Other Local Taxes 3,681,583 3,879,113 3,651,613
Permits and Fees 4,592 4,810 4,646
Fines & Forfeitures 54,486 47,576 31,616
Use of Money 42,409 21,500 2,945
Use of Property 138,300 137,313 135,835
Charges for Services 9,581 15,698 5,676
Charges for War Memorial 84,745 56,042 101,446
Miscellaneous Revenue 434,832 409,628 458,281
Recovered Cost 34,671 48,292 52,231
Non-Categorical Aid 430,813 422,166 425,346
State Sales Tax 1,181,933 1,157,799 1,157,416
Categorical Aid 1,602,301 1,234,000 1,263,533
Operating Revenues - - -
Grant Revenue - - -
Transfer In - - -
Total Revenue 8,442,813$ 8,146,757$ 8,032,258$
Expenditures
Personnel 3,602,511$ 3,627,938$ 4,117,718$
Operating 2,289,310 2,345,437 2,399,895
Capital 229,827 314,392 313,350
Debt 455,691 444,882 444,131
Transfers 781,640 2,108,464 757,164
Contingency - - -
Total Expenditures 7,358,979$ 8,841,113$ 8,032,258$
Increase/(Decrease) in Fund Balance 1,083,834$ (694,356)$ -$
Est. Beginning Unassigned Fund Balance 2,945,887$ 3,668,974$ 2,974,618$
Increase/(Decrease) in Fund Balance 1,083,834$ (694,356)$ -$
Remove Res. Fund Balance (Inc.)/Dec.(360,747)$ -$ -$
Est. Ending Unassigned Fund Balance 3,668,974$ 2,974,618$ 2,974,618$
Estimated Fund Balance/Annual Budget 49.86%33.65%37.03%
¹ Major Fund is equal to 10.00% or more of the Total Budget
TOWN OF VINTON
MAJOR FUND CONSOLIDATED SUMMARY¹
30
UTILITY FUND
FY2020 Actual FY2021 Projected FY2022 Proposed
Revenues
Use of Money 8,271 4,600 10,294
Recovered Cost 7,055 2,783 39,000
Miscellaneous 1,804 505 -
Operating Revenues 3,785,761 4,222,597 4,103,070
Transfer In - - -
Total Revenue 3,802,891$ 4,230,485$ 4,152,364$
Expenditures
Personnel 1,159,843$ 1,122,413$ 1,324,630$
Operating 970,003 1,414,599 1,462,754
Capital 259,772 392,395 262,750
Debt 312,696 770,629 1,256,297
Depreciation 786,351 - -
Transfers 181,628 249,738 207,164
Contingency - - -
Total Expenditures 3,670,293$ 3,949,774$ 4,513,595$
Increase/(Decrease) in Fund Balance 132,598$ 280,711$ (361,231)$
Est. Beginning Unassigned Fund Balance 2,112,102$ 2,244,700$ 2,414,970$
Increase/(Decrease) in Fund Balance 132,598$ 280,711$ (361,231)$
Est. Ending Unassigned Fund Balance 2,244,700$ 2,525,411$ 2,053,739$
Estimated Fund Balance/Annual Budget 59.03%59.70%49.46%
¹ Major Fund is equal to 10.00% or more of the Total Budget
TOWN OF VINTON
MAJOR FUND CONSOLIDATED SUMMARY¹
31
Revenue Source Collection Description
General Property Taxes
Real Estate Taxes, Personal Property Taxes, and Public Service
Corporation Taxes. Real Estate Taxes are collected June 5th and
December 31st, while Personal Property Taxes and Public Service
Other Local Taxes
Consumer's Utility Tax (Due Monthly), Business License Taxes (Due
March 31st), Franchise License Taxes, Motor Vehicle Licenses (Due
May 31st), Bank Stock Taxes, Pari-Mutuel Tax, Admissions &
Amusement Taxes (Due Monthly), Hotel & Motel Room Taxes (Due
Monthly), Prepared Food Taxes (Due Monthly), Pari-Mutuel Tax (Due
Weekly) and Cigarette Tax (Due when Stamps Purchased). For
Permits & Fees Permits from Planning & Zoning (due upon beginning of project).
Fines & Forfeitures Court Fines & Forfeitures, Parking Fines, and False Alarm Fees
generated by the Police Department.
Use of Money Interest from investments at financial institutions, typically paid on an
annual basis.
Use of Property Rental of Town Property, Rental of the Senior Center, and anticipated
Sale of Equipment.
Charges for Services Additional Waste Dumping Fees, Special Programs Income, and
Senior Program Reimbursement.
Charges for War Memorial Rental of the War Memorial, Taxable Sales, and Revenue from Use
by Other Departments.
Miscellaneous Revenue
Revenue items that do not fit another designation as well as Roanoke
County payment for refuse collection, debt reimbursement on the Fire-
Recovered Cost Recoveries and rebates, and police contractual services.
Non-Categorical Aid
Funding from the State, Federal, or other sources that can be spent
by Town for a non-project specific purpose. Assistance for Motor
Vehicles Carriers, HB 599 Police Assistance Funds, and Personal
State Sales Tax
Portion of the Town of Vinton population to the Roanoke County
population is multiplied by all sales tax received in Roanoke County.
Categorical Aid
Funding from the State or Federal Level that can only be spent for a
narrowly defined purpose. Example would be the Highway
Maintenance Funds which are paid each year based on a mile
Revenue Funding Description
32
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
General Property Taxes 742,567 683,300 741,674 58,374 8.54%
Other Local Taxes 3,681,584 3,354,000 3,651,613 297,613 8.87%
Permits & Fees 4,592 2,500 4,646 2,146 85.84%
Fines & Forfeitures 54,486 51,200 31,616 (19,584) -38.25%
Use of Money 42,409 21,500 2,945 (18,555) -86.30%
Use of Property 138,300 136,800 135,835 (965) -0.71%
Charges for Services 9,581 - 5,676 5,676 100.00%
Charges for War Memorial 84,745 105,000 101,446 (3,554) -3.38%
Miscellaneous Revenue 434,832 291,990 458,281 166,291 56.95%
Recovered Cost 34,671 10,000 52,231 42,231 422.31%
Non-Categorical Aid 430,813 414,260 425,346 11,086 2.68%
State Sales Tax 1,181,933 864,000 1,157,416 293,416 33.96%
Categorical Aid 1,602,301 1,234,000 1,263,533 29,533 2.39%
Use of Fund Balance - - - - 0.00%
Total Revenues 8,442,813 7,168,550 8,032,258 863,708 12.05%
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
FY 21-22 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
33
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
CURRENT TAXES - REAL ESTAT 200.1101.001 322,072.70 326,191.32 147,940.31 325,000.00 328,608.00 328,608.00
CURRENT REAL ESTATE TAXES 322,072.70 326,191.32 147,940.31 325,000.00 328,608.00 328,608.00
DELINQUENT TAXES - R.ESTAT 200.1102.002 5,671.50 4,044.26 2,746.68 3,000.00 4,527.00 4,527.00
PUBLIC SERVICE CORP.200.1102.005 12,890.02 13,229.62 14,546.28 12,800.00 13,639.00 13,639.00
REAL ESTATE - PENALTIES 200.1102.006 3,535.05 3,626.74 2,612.96 3,000.00 3,738.00 3,738.00
REAL ESTATE - INTEREST 200.1102.007 747.42 742.10 929.89 500.00 837.00 837.00
DEL. RE TAX & PUB. SVC. CORP.22,843.99 21,642.72 20,835.81 19,300.00 22,741.00 22,741.00
CURRENT PERSONAL PROP. TAX 200.1103.001 317,498.18 345,888.03 27,733.58 305,000.00 339,057.00 339,057.00
DELINQUENT TAXES-PERS. PRO 200.1103.002 18,224.89 25,493.84 7,296.99 16,000.00 26,693.00 26,693.00
PERSONAL PROP. - PENALTIES 200.1103.006 11,485.66 10,611.56 5,815.78 9,500.00 11,599.00 11,599.00
PERSONAL PROP. - INTEREST 200.1103.007 8,523.20 12,739.70 4,036.45 8,500.00 12,976.00 12,976.00
PERSONAL PROPERTY TAXES 355,731.93 394,733.13 44,882.80 339,000.00 390,325.00 390,325.00
COMMUNICATIONS SALES/USE TAX 200.1202.001 704,375.75 683,658.96 325,422.14 685,000.00 636,409.00 636,409.00
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 704,375.75 683,658.96 325,422.14 685,000.00 636,409.00 636,409.00
CONTRACTING 200.1203.001 32,260.04 31,768.84 1,289.82 18,000.00 30,149.00 30,149.00
RETAIL SALES 200.1203.002 263,216.43 297,201.25 9,818.07 255,000.00 275,998.00 275,998.00
PROFESSIONAL 200.1203.003 123,465.68 138,380.44 2,884.43 100,000.00 137,242.00 137,242.00
REPAIRS, PERSONAL & BUS. S 200.1203.004 152,694.49 156,971.11 8,181.80 128,000.00 156,578.00 156,578.00
WHOLESALE 200.1203.005 1,466.45 2,329.91 .00 1,000.00 1,683.00 1,683.00
MISCELLANEOUS 200.1203.006 13,637.30 12,237.27 1,404.94 5,000.00 12,342.00 12,342.00
TAX ON PUBLIC UTILITIES 200.1203.007 34,368.60 33,227.84 15,946.92 32,000.00 33,079.00 33,079.00
BUSINESS LICENSE TAXES 621,108.99 672,116.66 39,525.98 539,000.00 647,071.00 647,071.00
FRANCHISE TAX - R. GAS CO.200.1204.001 4,541.23 4,832.86 .00 4,000.00 4,869.00 4,869.00
RIGHTS-OF-WAY USE FEE 200.1204.005 22,254.91 21,373.20 9,390.45 22,500.00 22,715.00 22,715.00
FRANCHISE LICENSE TAXES 26,796.14 26,206.06 9,390.45 26,500.00 27,584.00 27,584.00
VEHICLE DECALS 200.1205.001 .00 .00 -20.00 .00 .00
VEHICLE LICENSE FEE 200.1205.002 167,873.10 184,717.19 31,760.96 165,000.00 179,576.00 179,576.00
MOTOR VEHICLE LICENSES 167,873.10 184,717.19 31,740.96 165,000.00 179,576.00 179,576.00
BANK STOCK TAXES 200.1206.001 230,859.00 182,081.00 .00 200,000.00 207,466.00 207,466.00
BANK STOCK TAXES 230,859.00 182,081.00 .00 200,000.00 207,466.00 207,466.00
PARI-MUTUEL TAX 200.1207.001 88,888.79 462,607.18 337,741.62 450,000.00 550,000.00 550,000.00
PARI-MUTUEL TAX 88,888.79 462,607.18 337,741.62 450,000.00 550,000.00 550,000.00
SKILL GAMES TAX 200.1208.001 .00 .00 12,528.00 .00 .00 .00
SKILL GAMES TAX .00 .00 12,528.00 .00 .00 .00
ADMISSIONS TAX 200.1209.001 2,323.75 2,586.73 1,189.55 2,000.00 1,127.00 1,127.00
ADMISSIONS TAX 2,323.75 2,586.73 1,189.55 2,000.00 1,127.00 1,127.00
TRANSIENT OCCUPANCY TAX 200.1210.001 2,939.86 2,465.75 299.25 1,500.00 3,214.00 3,214.00
TRANSIENT OCCUPANCY TAX 2,939.86 2,465.75 299.25 1,500.00 3,214.00 3,214.00
PREPARED FOOD TAX 200.1211.001 1,078,908.21 1,289,456.84 653,252.67 1,125,000.00 1,282,197.00 1,282,197.00
PREPARED FOOD TAX 1,078,908.21 1,289,456.84 653,252.67 1,125,000.00 1,282,197.00 1,282,197.00
CIGARETTE TAX 200.1212.001 153,103.50 175,687.26 89,062.50 160,000.00 116,969.00 116,969.00
CIGARETTE TAX 153,103.50 175,687.26 89,062.50 160,000.00 116,969.00 116,969.00
ANIMAL LICENSES 200.1301.001 2,245.50 .00 .00 .00 .00 .00
ANIMAL LICENSES 2,245.50 .00 .00 .00 .00 .00
SITE PLAN & SUBDIVISION FE 200.1303.004 150.00 1,320.00 525.00 500.00 987.00 987.00
SIGN PERMITS 200.1303.005 1,287.00 1,215.00 670.00 500.00 1,252.00 1,252.00
ZONING PERMITS 200.1303.007 2,450.00 2,025.00 1,550.00 1,500.00 2,041.00 2,041.00
MISCELLANEOUS FEES 200.1303.009 275.00 31.50 250.00 .00 366.00 366.00
PERMITS & OTHER LICENSES 4,162.00 4,591.50 2,995.00 2,500.00 4,646.00 4,646.00
COURT FINES & FORFEITURES 200.1401.001 59,387.05 52,450.91 21,886.46 50,000.00 30,000.00 30,000.00
PARKING FINES 200.1401.002 1,205.00 2,035.00 890.00 1,200.00 1,616.00 1,616.00
FALSE ALARM FINES 200.1401.003 .00 .00 .00 .00 .00 .00
34
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
FINES & FORFEITURES 60,652.05 54,485.91 22,776.46 51,200.00 31,616.00 31,616.00
INTEREST FROM INVESTMENTS 200.1501.001 48,820.06 41,090.99 16,123.19 20,000.00 .00 .00
INTEREST FROM CDBG REV LOA 200.1501.002 2,034.97 1,315.43 708.32 1,500.00 2,945.00 2,945.00
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 16,831.51 21,500.00 2,945.00 2,945.00
RENTAL OF TOWN PROPERTY 200.1502.001 119,140.39 117,245.98 67,918.45 118,000.00 115,170.00 115,170.00
RENTAL OF EQUIPMENT 200.1502.002 .00 .00 .00 .00 .00
RENTAL OF SENIOR CENTER 200.1502.003 21,306.50 12,962.00 7,126.00 10,000.00 12,338.00 12,338.00
DOH BLDG UTILITY PAYMENT 200.1502.004 6,853.01 8,092.43 3,918.12 8,800.00 8,327.00 8,327.00
SALES OF MATERIAL & SUPPLI 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 78,962.57 136,800.00 135,835.00 135,835.00
SIDEWALKS, CURB & GUTTER 200.1607.002 2,613.00 .00 4,133.00 4,133.00 .00 .00
MAINT/HWYS/BRIDGES 2,613.00 .00 4,133.00 4,133.00 .00 .00
ADD'L REFUSE CART FEE 200.1608.001 1,950.00 9,385.00 5,840.00 7,200.00 5,459.00 5,459.00
WASTE DUMPING & DISPOSAL C 200.1608.002 355.00 195.00 270.00 150.00 217.00 217.00
SANIT & WASTE REMOVAL FEE 2,305.00 9,580.00 6,110.00 7,350.00 5,676.00 5,676.00
SPECIAL PROGRAMS INCOME 200.1613.001 668.00 1.00 .00 .00 .00 .00
SWIMMING POOL ADMISSIONS 200.1613.002 .00 .00 .00 .00 .00 .00
POOL MISCELLANEOUS 200.1613.003 .00 .00 .00 .00 .00 .00
SWIMMING POOL CONCESSIONS 200.1613.005 .00 .00 .00 .00 .00 .00
MEMORIAL HALL INCOME 200.1613.006 .00 .00 .00 .00 .00 .00
SWIMMING POOL- SWIM CLASS 200.1613.007 .00 .00 .00 .00 .00 .00
SENIOR PROGRAM INCOME 200.1613.008 .00 .00 .00 .00 .00 .00
OTHER SR. CITIZEN RE-IMB.200.1613.009 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 .00 .00 .00 .00
WM HALL INCOME 200.1614.001 111,398.00 84,745.00 30,616.50 95,000.00 91,446.00 91,446.00
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 10,000.00 10,000.00
WM - RECOVERED CONTRACT PM 200.1614.005 .00 .00 .00 .00 .00 .00
CHARGES FOR SERVICES - WM 122,098.00 84,745.00 31,946.50 105,000.00 101,446.00 101,446.00
MISCELLANEOUS INCOME 200.1899.001 14,558.65 15,606.20 4,072.08 3,000.00 17,675.00 17,675.00
OFS - REFUNDING DEBT 200.1899.002 .00 .00 .00 .00 .00 .00
DONATIONS FIRE DEPT.-COUNT 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 GO 200.1899.005 .00 .00 .00 .00 .00 .00
R. CNTY. REFUSE COLLECTION 200.1899.006 110,000.00 110,000.00 110,000.00 110,000.00 110,000.00 110,000.00
VFAC CONTRIBUTION-EMS REHA 200.1899.007 .00 .00 .00 .00 .00 .00
RE-APPROPRIATED FUND BALAN 200.1899.008 .00 .00 .00 1,085,173.40 .00 .00
ROANOKE COUNTY: GAIN SHARI 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 .00 5,000.00 5,000.00 5,000.00
BOND PROCEEDS 200.1899.013 157,053.42 .00 .00 .00 .00 .00
DEBT PROCEEDS 200.1899.014 .00 .00 .00 .00 .00 .00
WAR MEMORIAL DONATIONS 200.1899.015 500.00 .00 .00 .00 .00 .00
POLICE DEPT DONATIONS 200.1899.016 1,000.00 2,610.00 2,200.00 150.00 .00 .00
GIFTS AND DONATIONS 200.1899.018 107.00 200.00 .00 .00 .00 .00
VINTON BUSINESS CENTER ROCO 200.1899.021 .00 .00 122,158.77 .00 120,000.00 120,000.00
BOND PROCEEDS 200.1899.024 .00 .00 .00 .00 .00 .00
ROCO-CONTR VIN BUSINESS CT 200.1899.025 .00 .00 .00 .00 .00 .00
ROCO-CONTR VETERAN MONUMEN 200.1899.026 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00
DONATIONS FOR VETERANS MON 200.1899.027 .00 500.00 500.00 500.00 .00
ROCO-CONTR DEBT PMT FIRE 200.1899.028 .00 163,694.90 163,990.44 163,990.00 162,923.00 162,923.00
ROCO ECON DEV REIMBURSEMENT 200.1899.029 .00 .00 .00 .00 40,000.00 40,000.00
DUPLICATE REAL ESTATE FEES 200.1899.030 185.00 235.00 120.00 150.00 183.00 183.00
CDBG GRANT LOAN APP FEE 200.1899.032 .00 .00 .00 .00 .00 .00
MISCELLANEOUS INCOME 898,387.11 434,831.78 405,541.29 1,370,463.40 458,281.00 458,281.00
RECOVERIES AND REBATES 200.1901.001 50,341.22 16,562.59 13,362.09 6,070.78 42,231.00 42,231.00
35
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
RECOVERED EMS CONTRACTUAL 200.1901.005 .00 .00 .00 .00 .00 .00
RECOVERED COSTS 65,819.22 34,670.59 20,706.09 16,070.78 52,231.00 52,231.00
A.B.C. PROFITS 200.2201.001 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES CARRIERS TA 200.2201.003 8,658.90 17,141.15 .00 8,500.00 11,675.00 11,675.00
POLICE ASSISTANCE (HB 599)200.2201.009 202,672.00 210,576.00 119,408.00 210,576.00 210,576.00 210,576.00
PERSONAL PROP TAX FROM STA 200.2201.010 203,095.72 203,095.72 .00 203,090.00 203,095.00 203,095.00
MISC. NON-CATEGORICAL AID 200.2201.020 .00 .00 .00 .00 .00 .00
NON-CATEGORICAL AID 414,426.62 430,812.87 119,408.00 422,166.00 425,346.00 425,346.00
STATE SALES TAXES 200.2402.001 1,468,511.06 1,181,933.05 583,078.52 1,079,047.33 1,157,416.00 1,157,416.00
STATE SALES TAXES 1,468,511.06 1,181,933.05 583,078.52 1,079,047.33 1,157,416.00 1,157,416.00
EMER. SERVICES MATCHING FU 200.2404.002 .00 .00 .00 .00 .00 .00
DMV GRANT 200.2404.003 .00 .00 .00 .00 .00 .00
DCJS LIVE SCAN REPL GRANT 200.2404.005 .00 .00 .00 .00 .00 .00
HIGHWAY MAINTENANCE 200.2404.006 1,234,090.72 1,234,097.48 631,849.64 1,234,000.00 1,263,533.00 1,263,533.00
LE BLOCK GRANT 200.2404.007 .00 .00 .00 .00 .00 .00
DEPT. OF FIRE PROGRAMS 200.2404.010 28,030.00 .00 .00 .00 .00 .00
BVP VEST GRANT 200.2404.011 .00 .00 .00 .00 .00 .00
FORFEITURE FUND 200.2404.012 .00 .00 .00 .00 .00 .00
AMBULANCE GRANT 2017 200.2404.014 .00 .00 .00 .00 .00 .00
DMV OVERTIME GRANT 200.2404.015 .00 .00 .00 .00 .00 .00
MISC. CATEGORICAL AID 200.2404.020 1,704.33 1,427.68 757.95 .00 .00 .00
ATF-RECOVERIES(ASSET FORFT 200.2404.021 900.04 346,037.20 662.00 .00 .00 .00
DCJS - RECOVERIES 200.2404.023 5,103.00 20,738.24 1,095.50 .00 .00 .00
DMV TASK FORCE GRANT 200.2404.026 .00 .00 .00 .00 .00 .00
21ST CENTURY POLICING GRAN 200.2404.027 .00 .00 .00 .00 .00 .00
FOUNDATION FOR RV GRANT 200.2404.029 .00 .00 .00 .00 .00 .00
ATF - REIMBURSEMENT 200.2404.039 .00 .00 .00 .00 .00 .00
VML RISK MGMT GRANT 200.2404.040 .00 .00 .00 .00 .00 .00
RECOVERY ACT JUSTICE A.GRA 200.2404.041 .00 .00 .00 .00 .00 .00
MUMI PLANNING GRANT 200.2404.042 .00 .00 .00 .00 .00 .00
DMV SPEED ENFORCEMENT GRAN 200.2404.043 .00 .00 .00 .00 .00 .00
G3 VISION SYSTEM GRANT 200.2404.044 .00 .00 .00 .00 .00 .00
FED GRNT - BJAG COMP 200.2404.045 .00 .00 .00 .00 .00 .00
ASSET FORF. GRANT-PC REPL.200.2404.046 .00 .00 .00 .00 .00 .00
CDBG GRANT 200.2404.051 .00 .00 .00 .00 .00 .00
CDBG LOCAL PRIVATE MATCH 200.2404.052 .00 .00 .00 .00 .00 .00
FEMA / VDEM PROJECT 200.2404.053 .00 .00 .00 .00 .00 .00
VDOT - REVENUE SHARING 200.2404.054 .00 .00 .00 .00 .00 .00
EMS GRANT 200.2404.055 .00 .00 .00 .00 .00 .00
VDOT REV SHARING GLADECRK 200.2404.057 5,457.95 .00 .00 .00 .00 .00
TINKER CREEK CANOE RAMP PR 200.2404.058 .00 .00 .00 .00 .00 .00
VDOT TA GRANT GLADECREEK P 200.2404.059 .00 .00 .00 .00 .00 .00
VDOT REVENUE SHARING-BRIDG 200.2404.782 .00 .00 .00 .00 .00 .00
RSTP WALNUT AVE IMP 200.2404.783 3,669.76 .00 .00 .00 .00 .00
ROANOKE VALLEY GREENWAY CO 200.2404.784 .00 .00 .00 .00 .00 .00
ROCO EDA 200.2404.785 .00 .00 .00 .00 .00 .00
ARBOR DAY CONTRIBUTIONS/GR 200.2404.786 .00 .00 .00 .00 .00 .00
VRA GRANT 200.2404.787 .00 .00 .00 .00 .00 .00
OTHER CATEGORICAL AID 1,278,955.80 1,602,300.60 634,365.09 1,234,000.00 1,263,533.00 1,263,533.00
TRANSFERS FROM 200.4105.001 .00 .00 .00 .00 .00 .00
TRANSFERS FROM .00 .00 .00 .00 .00 .00
TOTAL GENERAL FUND BUDGET 8,540,366.81 8,442,812.99 3,640,666.07 8,487,530.51 8,032,258.00 8,032,258.00
36
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
General Administration 578,923 591,600 717,651 126,051 21.31%
Public Safety 2,607,653 2,712,054 2,978,965 266,911 9.84%
Public Works 1,675,633 1,861,174 1,961,634 100,460 5.40%
Special Programs 468,260 530,673 527,717 (2,956) -0.56%
Community Development 478,976 505,452 536,188 30,736 6.08%
Debt Retirement 455,691 444,882 444,131 (751) -0.17%
Performance Agreements 302,493 53,400 104,008 50,608 94.77%
Retiree Insurance 8,200 5,000 4,800 (200) 100.00%
Travel & Training - 15,551 - (15,551) 100.00%
Contingency - - - - 0.00%
Transfers 781,640 448,764 757,164 308,400 68.72%
Total 7,357,468 7,168,550 8,032,258 863,708 12.05%
General Fund Summary of Expenditures
Comparison by Function
*Changes in Public Safety relate to reducing the costs of the Fire & EMS Department with transfer of service to the County per new
FY21-22 Expenditure Budget
General Administration
Public Safety
Public Works
Special Programs
Community Development
Debt Retirement
Performance Agreements
Retiree Insurance
Travel & Training
Contingency
Transfers
37
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Town Council 117,655 130,168 114,788 (15,380) -11.82%
Town Manager 116,444 116,468 149,495 33,027 28.36%
Human Resources 65,633 55,579 67,436 11,857 21.33%
Legal Services 51,466 42,558 53,517 10,959 25.75%
Treasurer/Finance Department 227,726 246,827 332,415 85,588 34.68%
Total Administration 578,923 591,600 717,651 126,051 21.31%
Police Department 2,095,244 2,181,089 2,440,931 259,842 11.91%
Communication Services 450,549 434,000 450,440 16,440 3.79%
Fire & EMS 1,628 2,385 2,268 (117) -4.91%
Animal & Pest Control 60,232 94,580 85,326 (9,254) -9.78%
Total Public Safety 2,607,653 2,712,054 2,978,965 266,911 9.84%
Public Works Administration 108,298 120,560 164,639 44,079 36.56%
Mnt-Hwy St & Bridges 685,853 821,270 920,617 99,347 12.10%
Snow & Ice Removal 21,190 45,421 32,454 (12,967) -28.55%
Traffic Signs & Street Lights 112,820 109,189 112,770 3,581 3.28%
Refuse Collection 515,319 515,148 463,331 (51,817) -10.06%
Recycling 96,006 86,144 75,029 (11,115) -12.90%
Building & Grounds 127,859 138,422 167,774 29,352 21.20%
Health Department 8,287 25,020 25,020 - 0.00%
Total Public Works 1,675,633 1,861,174 1,961,634 100,460 5.40%
Special Programs 138,106 146,384 155,848 9,464 6.47%
War Memorial Interdepartment - 10,000 10,000 - 0.00%
War Memorial 230,590 260,274 246,804 (13,470) -5.18%
Vinton Veteran's Monument 951 5,000 5,000 - 0.00%
Swimming Pool/Parks 2,947 3,290 2,954 (336) -10.21%
Senior Program 83,584 92,280 93,525 1,245 1.35%
Town Museum 12,083 13,445 13,586 141 1.05%
Total Special Programs 468,260 530,673 527,717 (2,956) -0.56%
Planning & Zoning 246,908 277,645 393,423 115,778 41.70%
Economic Development 150,908 105,457 20,000 (85,457) -81.03%
Public Transportation 79,161 115,000 120,000 5,000 4.35%
Vinton Business Center 1,998 7,350 2,765 (4,585) -62.38%
Total Community Dev 478,976 505,452 536,188 30,736 6.08%
Debt Retirement 455,691 444,882 444,131 (751) -0.17%
Performance Agreements 302,493 53,400 104,008 50,608 94.77%
Retiree Insurance 8,200 5,000 4,800 (200) 100.00%
Travel & Training - 15,551 - (15,551) 100.00%
Transfer to Other Funds 781,640 448,764 757,164 308,400 68.72%
Total Other Expenses 1,548,023 967,597 1,310,103 342,506 35.40%
Total 7,357,468 7,168,550 8,032,258 863,708 12.05%
General Fund Summary of Expenditures
38
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 31,356 30,922 31,526 604 1.95%
Operating 86,299 97,746 80,262 (17,484) -17.89%
Capital - 1,500 3,000 1,500 100.00%
Total 117,655 130,168 114,788 (15,380) -11.82%
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
39
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.1100.101 28,483.03 29,015.38 29,126.00 16,671.19 28,694.00 29,256.00 29,256.00
SALARIES & WAGES - OVERTIM 200.1100.102 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1100.105 .00 .00 2.18 .00 .00 .00 .00
SS/MEDICARE 200.1100.201 2,179.24 2,219.95 2,227.51 1,276.90 2,196.00 2,238.00 2,238.00
INSURANCE - VRS 200.1100.203 .00 .00 .00 .00 .00 .00 .00
UNEMPLOYMENT INSURANCE 200.1100.209 .00 .00 .00 201.73 .00 .00 .00
WORKERS' COMPENSATION INS 200.1100.211 .00 .00 .00 13.50 32.00 32.00 32.00
CONTRACTUAL SERVICES 200.1100.302 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.1100.304 528.34 .00 443.19 279.00 500.00 500.00 500.00
ADVERTISING 200.1100.307 2,488.50 4,508.29 3,375.00 1,278.75 2,000.00 2,000.00 2,000.00
CODIFICATION/ORDINANCES 200.1100.311 2,727.74 437.50 5,471.74 487.50 4,000.00 4,000.00 4,000.00
TELEPHONE 200.1100.521 .00 .00 .00 .00 .00 .00 .00
POSTAGE 200.1100.522 93.48 229.19 158.13 58.49 400.00 400.00 400.00
LIABILITY INSURANCE 200.1100.538 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1100.541 247.42 182.68 619.51 179.43 250.00 250.00 250.00
TRAVEL (MILEAGE/FARE)200.1100.560 991.36 502.96 1,852.77 .00 .00 .00 .00
COMMUNITY CONTRIBUTIONS 200.1100.571 31,419.01 23,150.00 18,650.00 800.00 17,150.00 12,650.00 12,650.00
WAR MEMORIAL EVENTS 200.1100.574 725.00 .00 .00 .00 .00 1,000.00 1,000.00
DUES & SUBSCRIPTIONS 200.1100.581 6,311.00 6,459.00 6,394.00 6,411.00 6,500.00 6,500.00 6,500.00
MISCELLANEOUS 200.1100.585 2,079.95 1,887.95 -4,176.60 188.00 500.00 500.00 500.00
MEETING EXPENSES 200.1100.589 1,049.23 879.17 2,477.51 82.01 500.00 500.00 500.00
EMPLOYEE APPRECIATION GIFT 200.1100.591 .00 .00 .00 .00 .00 .00 .00
SPECIAL AWARDS 200.1100.592 .00 .00 .00 .00 .00 .00 .00
COMMITTEES APPRECIATION DI 200.1100.593 .00 476.12 .00 .00 500.00 500.00 500.00
JOINT LOCAL GOVT. SERVICES 200.1100.600 49,620.56 49,303.77 51,034.08 46,742.63 50,293.00 51,462.00 51,462.00
BOARD OF ELECTIONS 200.1100.605 5,715.71 .00 .00 3,540.72 3,500.00 .00 .00
PURCHASE OF LAND 200.1100.708 .00 8.34 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.1100.709 1,652.67 962.60 .00 1,251.00 11,687.00 3,000.00 3,000.00
SPECIAL PROJECTS 200.1100.722 .00 .00 .00 19,147.67 11,653.00 .00 .00
TOWN COUNCIL 136,312.24 120,222.90 117,655.02 98,609.52 140,355.00 114,788.00 114,788.00
40
Contribution Listing
Proposed Budget
Fiscal Year 2021-2022
Manager Council
Budget Organization Requested Adopted
Account FY 21-22 FY 20-21
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/Contribution-$500)1,300.00 1,300.00
200.1100.571 WBHS After Prom 250.00 250.00
200.1100.571 Vinton Volunteer Fire Department 2,500.00 5,000.00
200.1100.571 Vinton Volunteer First Aid Crew 5,000.00 7,000.00
Total 12,650.00 17,150.00
Manager Council
Budget Organization Requested Adopted
Account FY 21-22 FY 20-21
Joint Local Government Services
200.1100.600 AEP Steering Committee 844.00 886.00
200.1100.600 Greenway Program 3,560.00 3,550.00
200.1100.600 Roanoke Valley CATV - Channel 3*18,842.00 17,880.00
200.1100.600 Roanoke Valley-Alleghany Regional Commission 8,104.00 8,096.00
200.1100.600 Roanoke Valley TPO 1,216.00 1,214.00
200.1100.600 RVARC-Roanoke River Blueway Project 433.00 433.00
200.1100.600 Roanoke Regional Partnership 16,775.00 16,759.00
200.1100.600 Western Virginia Regional Industrial Facility Authority 1,687.50 1,474.63
Total 51,461.50 50,292.63
Grand Total of Organizational Funding 64,111.50 67,442.63
41
Actual Estimated Projected
FY19-20 FY20-21 FY21-22
Representation on State, Regional, and Local Boards 2
Serves as ex-officio member on Town Committees 1
Facilitate upgrade of Town website with Civic Plus 2
Participation with Town & Community Events 1
Maintain Project Management Report 2
Actual Estimated Projected
FY19-20 FY20-21 FY21-22
Number of Statements of Economic Interests processed 2
Number of Ordinances and Resolutions processed 2
FOIA Responses Handled within 5 days 2
Annual required training for FOIA Officer 2
Facilitate implementation of temporary changes in public
meeting and public hearing practices to address continuity of
operations associated with the COVID-19 Pandemic 2
Departmental Goals
5. Prepare and delegate tasks to achieve goals as set by Town Council's Strategic Plan.
6. Advise Council of community events and activities taking place within the Town.
7. Facilitate and oversee Town's Capital Improvement Plan (CIP).
Town Manager's Office
The Mission of the Town of Vinton's Town Manager's Office is to record and implement the policies of the Town Council. We provide a
professional link between the citizens of Vinton and all agencies of government. We accomplish this by following our core values and our pledge
to be neutral and impartial, with dedication to service excellance and by conducting ourselves ethically, honestly and with integrity.
1. Facilitate and engage Town Council and Community to develop an annual operating budget and maintain a long term financial plan.
2. Oversee and assist all Town departments in providing services to assure citizen satisfaction.
3. Provide timely and relevant information to the public.
4. Prepare Council Agenda and complete all follow-up in a timely manner.
42
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 108,540 105,306 136,867 31,561 29.97%
Operating 7,824 7,450 12,628 5,178 69.50%
Total 116,444 116,468 149,495 33,027 28.36%
Authorized Positions
Total Positions 3.00 3.00 3.00
General Fund Expenditure Budget
Town Manager's Office
Personnel Operating Capital
43
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.1200.101 77,055.92 77,072.35 78,203.17 48,364.58 70,327.00 103,570.00 103,570.00
SALARIES & WAGES - PART-TI 200.1200.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.1200.105 .00 .00 .00 1,319.64 6,450.00 .00 .00
SS/MEDICARE 200.1200.201 5,996.32 5,987.23 6,081.39 3,886.69 6,332.55 7,923.00 7,923.00
RETIREMENT CONTRIBUTION- V 200.1200.202 8,399.00 8,615.06 9,090.48 5,763.12 8,414.00 8,360.00 12,538.00
INSURANCE - VRS 200.1200.203 1,238.86 730.14 1,017.84 619.77 905.00 1,348.00 1,348.00
NATIONWIDE 200.1200.204 121.14 120.36 120.71 205.29 105.00 2,224.00 2,224.00
MEDICAL INSURANCE 200.1200.205 7,530.00 7,512.00 7,512.00 5,329.10 7,117.00 9,153.00 9,153.00
CAR ALLOWANCE 200.1200.206 5,785.72 6,250.00 6,035.71 3,439.29 6,000.00 .00 .00
WORKERS' COMPENSATION INS 200.1200.211 102.97 87.36 479.07 175.44 409.00 111.00 111.00
LEGAL SERVICES 200.1200.301 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1200.302 329.24 198.00 119.88 78.00 500.00 500.00 500.00
MAINTENANCE & REPAIRS EQUI 200.1200.304 340.00 .00 .00 .00 .00 .00 .00
MAINTENANCE SERVICE CONTRA 200.1200.305 182.24 534.46 587.00 448.30 700.00 700.00 700.00
PRINTING & BINDING 200.1200.306 113.25 445.10 181.42 16.95 450.00 450.00 450.00
TELEPHONE 200.1200.521 1,106.39 1,199.22 1,115.28 528.00 1,150.00 1,500.00 1,500.00
MOTOR VECHICLE INSURANCE 200.1200.535 380.00 .00 .00 .00 .00 .00 .00
SMALL INSURANCE CLAIMS 200.1200.537 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.1200.541 967.42 1,716.70 966.93 638.94 1,500.00 1,650.00 1,500.00
GAS, OIL,GREASE & ANTIFREE 200.1200.548 122.96 .00 .00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.1200.560 1,827.82 1,407.97 871.13 .00 .00 1,000.00 1,000.00
DUES & SUBSCRIPTIONS 200.1200.581 1,420.34 1,590.60 1,328.55 1,511.35 2,900.00 3,400.00 3,400.00
MISCELLANEOUS 200.1200.585 .00 .00 .00 .00 .00 .00 .00
MEETING EXPENSES 200.1200.589 291.34 144.99 228.96 8.00 250.00 550.00 550.00
FURNITURE & FIXTURES 200.1200.702 199.99 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.1200.709 1,395.00 437.50 79.99 .00 1,000.00 .00 .00
LEASE/RENT OF EQUIPMENT 200.1200.801 2,615.99 2,733.74 2,424.51 1,582.00 2,712.00 3,028.00 3,028.00
TOWN MANAGER'S OFFICE 117,521.91 116,782.78 116,444.02 73,914.46 117,221.55 145,467.00 149,495.00
44
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Percent of New Hires tenured more than 1 year 2
Employee Participation in Mandatory Training 2
Percentage of employees participating in tuition or
education reimbursement programs 2 1%2%2%
Ratio of HR professionals per employees 2
Worker's Compensation Incident Rate 2
Departmental Goals
6. Continue to develop, implement, and evaluate a behavioral based safety culture.
Human Resources and Risk Management Department
The Town of Vinton's Human Resources/Risk Management Department serves as a strategic partner in creating a safe, stable and
sustainable work environment, thus enabling employees to support the goals and mission of the Town.
4. Increase organizational learning and opportunities to raise the participation percentage by 5%.
5. Improve the onboarding process for new hires to reach a 95% retention rate of greater than 1 year.
1. Increase safety training and awareness to maintain the WCIR to at least 5.00.
3. Strengthening Town culture and employee engagement and morale.
2. Continue to comply with Town, State and Federal policies, procedures and regulations.
45
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 35,172 36,229 43,986 7,757 21.41%
Operating 29,907 18,900 23,300 4,400 23.28%
Capital 554 450 150 (300) -66.67%
Total 65,633 55,579 67,436 11,857 21.33%
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
46
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.1203.101 26,206.14 26,061.23 25,737.04 15,247.59 25,947.00 28,912.00 28,912.00
SALARIES & WAGES - PART-TI 200.1203.103 3,605.00 .00 .00 .00 .00 .00 4,000.00
SEPARATION PAY 200.1203.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.1203.201 2,175.27 1,854.70 1,796.94 1,088.17 1,985.74 2,212.00 2,518.00
RETIREMENT CONTRIBUTION- V 200.1203.202 2,805.75 2,849.80 2,932.23 1,904.33 3,203.00 3,600.00 3,600.00
INSURANCE - VRS 200.1203.203 336.20 318.21 336.72 205.20 345.00 387.00 387.00
NATIONWIDE 200.1203.204 42.92 38.62 42.25 22.50 42.00 42.00 42.00
MEDICAL INSURANCE 200.1203.205 4,006.80 4,179.00 4,179.00 2,951.20 4,427.00 4,250.00 4,250.00
DISABILITY INS - HYBRID EM 200.1203.207 204.75 233.94 125.89 85.49 214.00 240.00 240.00
WORKERS' COMPENSATION INS 200.1203.211 28.78 20.81 22.09 13.50 29.00 32.00 37.00
ACA EXCISE TAX 200.1203.215 .00 .00 .00 .00 300.00 .00 .00
LEGAL SERVICES 200.1203.301 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.1203.302 10,651.10 12,334.17 13,959.45 3,895.39 8,250.00 10,000.00 8,250.00
MAINTENANCE & REPAIRS EQUI 200.1203.304 64.10 .00 .00 .00 .00 .00 .00
PRINTING & BINDING 200.1203.306 205.69 150.90 25.90 464.74 100.00 100.00 100.00
ADVERTISING 200.1203.307 1,741.47 303.53 318.35 2,513.85 100.00 100.00 100.00
SPECIAL TRAINING 200.1203.356 9,192.56 4,476.32 6,472.46 2,178.90 2,821.43 6,000.00 6,000.00
TELEPHONE 200.1203.521 716.88 602.12 579.55 320.07 500.00 500.00 500.00
POSTAGE 200.1203.522 90.35 586.76 50.10 14.18 100.00 100.00 100.00
RISK MANAGEMENT 200.1203.534 1,009.87 4,607.76 3,872.13 10,776.47 3,250.00 28,000.00 3,250.00
OFFICE SUPPLIES 200.1203.541 659.00 1,034.94 327.14 442.42 300.00 300.00 300.00
TRAVEL & TRAINING 200.1203.560 547.68 328.59 .00 .00 .00 .00 .00
TUITION REIMBURSEMENT 200.1203.561 609.84 128.75 .00 844.90 650.00 .00 .00
DUES & SUBSCRIPTIONS 200.1203.581 798.00 927.50 858.62 324.54 600.00 1,000.00 1,000.00
MEETING EXPENSES 200.1203.589 917.70 850.78 155.65 246.93 200.00 200.00 200.00
SPECIAL EVENTS AWARD 200.1203.592 7,132.16 3,415.74 3,287.28 250.00 .00 3,500.00 3,500.00
OFFICE EQUIPMENT 200.1203.707 198.05 36.87 511.95 2,526.29 2,178.57 150.00 150.00
REPLACEMENT OF EQUIPMENT 200.1203.709 .00 .00 41.99 229.89 300.00 2,300.00 .00
HUMAN RESOURCES DEPARTMENT 73,946.06 65,341.04 65,632.73 46,546.55 55,842.74 91,925.00 67,436.00
47
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 51,466 42,558 53,517 10,959 25.75%
Capital - - - - 0.00%
Total 51,466 42,558 53,517 10,959 25.75%
General Fund Expenditure Budget
Legal Services
Personnel Operating Capital
48
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
CONTRACTUAL SERVICES 200.1207.302 31,626.30 56,307.49 39,879.83 18,925.50 30,000.00 40,000.00 40,000.00
COMMONWEALTH'S ATTORNEY FE 200.1207.303 11,250.00 11,250.00 11,586.00 12,558.00 12,558.00 13,517.00 13,517.00
LEGAL SERVICES 42,876.30 67,557.49 51,465.83 31,483.50 42,558.00 53,517.00 53,517.00
49
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Achieve GFOA Award for Financial Reporting 2 a a a
Achieve GFOA Award for Budget Presentation 2 a a a
Adoption of Budget prior to June 30th 2 a a a
Maintain Tax Collection Rate of over 90%2
Maintain Utility Collection Rate over 90%2
Purchase Orders Generated 2
Accounts Payable Checks Processed 2
Journal Entries Processed 2
W-2's & 1099's Processed 2
Register Transactions Processed 2
Number of Business Licenses Issued 2
Increase Customers Enrolled in Utility E-Billing 2
Departmental Goals
4. Continue to decrease uncollected receivables and write-off amounts annually.
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
6. Implement next phase of auto-read meter reading system for water/sewer billing.
7. Increase participation in DMV Stop program for Tax Collection
The Town of Vinton's Finance Department is committed to providing timely, accurate, clear and complete information and support to
other Town departments, citizens, and the community.
Treasurer/Finance Department
3. Research creating an online website for employees to access pay and accrual information.
1. Educate citizens on electronic payment options for utilities and taxes.
2. Continue to improve customer service in all aspects of operations.
5. Continue training and knowledge of financial software and reports to improve efficiency.
50
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 143,735 151,877 229,017 77,140 50.79%
Operating 83,393 89,250 102,898 13,648 15.29%
Capital 597 5,700 500 (5,200) -91.23%
Total 227,726 246,827 332,415 85,588 34.68%
Authorized Positions
Accounting Technician 2.00 2.00 2.00
Financial Services Analyst 1.00 1.00 1.00
Senior Financial Analyst 1.00 1.00 1.00
Assistant Finance Director - - 1.00
Treasurer/Finance Director 1.00 1.00 1.00
Total Positions 5.00 5.00 6.00
General Fund Expenditure Budget
Treasurer's Office/Finance Department
Personnel Operating Capital
51
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.1214.101 95,344.15 98,864.92 99,750.16 59,079.49 111,275.61 150,525.00 154,000.00
SALARIES & WAGES - OVERTIM 200.1214.102 .00 .00 .00 13.45 .00 250.00 250.00
SALARIES & WAGES - PART-TI 200.1214.103 5,444.34 4,361.53 4,435.11 3,015.57 6,746.10 10,972.00 10,972.00
SEPARATION PAY 200.1214.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.1214.201 7,497.10 7,674.03 7,806.26 4,689.52 8,995.09 12,374.00 12,640.00
RETIREMENT CONTRIBUTION- V 200.1214.202 10,670.21 10,975.69 11,460.58 7,291.10 13,705.29 18,737.00 19,170.00
INSURANCE - VRS 200.1214.203 1,279.03 1,225.96 1,296.54 784.82 1,474.01 2,015.00 2,062.00
NATIONWIDE 200.1214.204 181.84 234.72 235.26 124.77 242.86 324.00 324.00
MEDICAL INSURANCE 200.1214.205 16,939.80 17,613.00 18,319.00 12,502.67 20,471.18 28,496.00 28,496.00
DISABILITY INS - HYBRID EM 200.1214.207 556.13 658.19 342.10 232.25 597.92 893.00 922.00
UNEMPLOYMENT INSURANCE 200.1214.209 .00 168.59 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.1214.211 98.82 87.40 90.35 51.28 131.39 177.00 181.00
CONTRACTUAL SERVICES 200.1214.302 3,500.00 2,600.30 1,144.02 3,700.00 5,500.00 4,500.00 4,500.00
INDEPENDENT AUDITORS 200.1214.303 17,595.75 22,225.00 23,775.00 29,073.00 27,000.00 32,073.00 30,000.00
MAINTENANCE & REPAIRS EQUI 200.1214.304 932.35 69.98 18.00 .00 900.00 100.00 100.00
MAINTENANCE SERVICE CONTRA 200.1214.305 26,566.48 26,630.46 24,937.80 12,571.23 25,500.00 33,200.00 33,200.00
PRINTING & BINDING 200.1214.306 2,085.45 2,502.15 3,026.78 127.85 3,000.00 3,215.00 3,000.00
TELEPHONE 200.1214.521 1,901.82 2,106.77 2,487.05 1,656.31 1,900.00 3,249.00 3,249.00
POSTAGE 200.1214.522 11,982.85 11,810.41 12,622.59 5,406.47 12,000.00 13,000.00 13,000.00
OFFICE SUPPLIES 200.1214.541 2,193.39 2,139.29 2,235.91 1,843.49 3,000.00 2,500.00 2,500.00
MERCHANDISE FOR RESALE 200.1214.552 4,681.69 4,536.40 4,396.20 892.00 3,500.00 7,715.00 5,000.00
TRAVEL & TRAINING 200.1214.560 1,537.00 2,004.88 1,006.30 350.00 1,000.00 1,000.00 1,000.00
DUES & SUBSCRIPTIONS 200.1214.581 1,625.24 1,289.48 1,401.50 1,195.87 1,250.00 1,327.00 1,327.00
MISCELLANEOUS 200.1214.585 2,680.08 647.30 2,331.89 4,062.22 700.00 700.00 700.00
STATE SALES TAX 200.1214.587 .00 280.00 .00 .00 .00 .00 .00
OFFICE EQUIPMENT 200.1214.707 1,376.43 1,351.34 .00 3,589.34 4,000.00 3,572.00 .00
OTHER EQUIPMENT 200.1214.716 128.00 1,392.33 597.38 331.18 1,500.00 1,045.00 500.00
LEASE/RENT OF EQUIPMENT 200.1214.801 2,064.00 2,156.27 1,917.51 1,246.00 2,200.00 2,452.00 2,452.00
BANK SERVICE CHARGES 200.1214.903 .00 .00 1,284.08 1,447.24 1,000.00 2,370.00 2,370.00
CREDIT CARD FEES 200.1214.904 1,600.13 1,537.39 808.44 95.11 1,000.00 500.00 500.00
TREASURER'S OFFICE/FINANCE DEPARTMENT 220,462.08 227,143.78 227,725.81 155,372.23 258,589.45 337,281.00 332,415.00
52
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Lane Miles Resurfaced 1 3.33 8.8 ↓
DEQ Annual Recycle Reporting 59.4 52.8 ↓
Curbside Solid Waste Tons Collected 3,340 3,370 -----
Curbside Recycling Tons Collected 39.56 41.39 -----
Street Sweeper Waste Tons Collected 46.78 110.5 ↑
VDH Water Sampling Compliance 1
Sewer Maintenance Footage 925'12000'↑
Water Line Replacement 110'100'↑
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
4. Implement paving striping program.
5. Continue to assess asphalt pavement maintenance techniques that best fit the community.
Strategic Plan Goals
6. Proceed with Phases 2 and 3 of Cleveland Avenue water line improvements.
7. Make improvements and upgrades to Public Works facilities.
Public Works Department
The mission of the Public Works Department is to provide the highest quality public works services to the public and other Town
Departments. This mission is accomplished through the prudent use of resources, technology, innovations, teamwork, and
coordination with other service providers in the Town, while ensuring that the maintenance, construction, and operations of the
public facilities and programs under its care are adequate, safe and serviceable to the satisfaction of its customers.
1. Increase recruiting of new employees and training of existing staff.
2. Increase public communication via website, door hangers, and letters to residents.
3. Continue improvement of intersections with new detectors, signals and timing for safety.
53
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 48,319 47,041 86,580 39,539 84.05%
Operating 59,980 58,019 75,059 17,040 29.37%
Capital - 15,500 3,000 (12,500) -80.65%
Total 108,298 120,560 164,639 44,079 36.56%
Authorized Positions
Administrative Assistant 1.00 1.00 1.00
Administrative Manager 1.00 1.00 1.00
Assistant PW Director 1.00 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
54
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.3101.101 1,185,408.63 1,178,806.06 1,183,148.80 626,180.75 1,176,670.20 1,339,372.00 1,339,372.00
SALARIES & WAGES - OVERTIM 200.3101.102 44,571.17 70,473.78 67,055.15 38,520.68 60,000.00 63,300.00 63,300.00
SALARIES & WAGES - PART-TI 200.3101.103 1,569.53 1,074.88 549.11 250.00 250.00 3,849.00 3,849.00
WAGES - CONTRACT SERVICES 200.3101.104 10,668.63 9,129.13 11,163.34 6,112.01 10,000.00 10,000.00 10,000.00
SEPARATION PAY 200.3101.105 12,333.65 3,125.90 5,154.88 5,489.44 .00 .00 .00
DMV OVERTIME GRANT EXP 200.3101.106 5,190.31 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3101.201 92,211.65 92,500.29 92,840.66 48,071.93 95,913.77 108,364.00 108,364.00
RETIREMENT CONTRIBUTION- V 200.3101.202 116,016.38 121,007.40 127,742.56 75,787.48 146,988.00 166,462.00 166,462.00
INSURANCE - VRS 200.3101.203 13,905.49 13,456.11 14,318.66 8,160.01 15,834.00 17,902.00 17,902.00
NATIONWIDE 200.3101.204 2,383.83 2,279.92 2,563.40 1,235.65 2,924.00 3,048.00 3,048.00
MEDICAL INSURANCE 200.3101.205 207,313.60 223,706.41 222,319.02 152,385.96 261,899.00 262,144.00 262,144.00
DISABILITY INS - HYBRID EM 200.3101.207 .00 453.61 357.83 137.37 648.00 503.00 503.00
UNEMPLOYMENT INSURANCE 200.3101.209 5,432.00 21.67 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3101.211 29,169.94 27,233.82 31,972.94 16,882.73 39,421.00 46,286.00 46,286.00
CONTRACTUAL SERVICES 200.3101.302 .00 2,000.00 .00 420.00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3101.304 37,102.02 34,671.74 37,147.66 44,321.10 72,795.60 35,000.00 35,000.00
MAINTENANCE SERVICE CONTRA 200.3101.305 30,806.82 30,739.79 29,262.65 33,968.81 34,421.00 34,421.00 34,421.00
PRINTING & BINDING 200.3101.306 2,036.15 2,670.28 2,957.53 1,676.10 5,000.00 5,000.00 5,000.00
UNIFORMS/WEARING APPAREL 200.3101.310 12,019.13 10,342.66 10,581.82 4,513.99 13,000.00 13,000.00 13,000.00
IMAGING PROCESSING 200.3101.312 235.06 246.31 89.91 .00 1,000.00 1,000.00 1,000.00
POLICE DONATION USED 200.3101.316 .00 49.99 .00 .00 .00 .00 .00
CONTRACTUAL POLICE SERVICE 200.3101.319 23,660.09 25,865.96 23,755.25 18,289.11 25,000.00 25,600.00 25,600.00
TELEPHONE 200.3101.521 17,634.29 18,268.08 17,147.57 10,044.47 18,900.00 18,900.00 18,900.00
POSTAGE 200.3101.522 832.90 583.11 1,106.90 310.45 700.00 700.00 700.00
PROPERTY INSURANCE 200.3101.532 1,183.00 1,444.00 1,381.00 981.00 1,444.00 1,444.00 1,444.00
MOTOR VECHICLE INSURANCE 200.3101.535 10,671.00 7,992.00 12,341.00 8,871.00 9,993.00 993.00 993.00
SMALL INSURANCE CLAIMS 200.3101.537 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3101.538 3,045.00 2,788.00 2,914.00 2,139.00 2,786.00 2,876.00 2,876.00
LOD - INS COVERAGE 200.3101.539 12,029.00 15,216.00 18,276.98 13,398.00 14,437.00 14,437.00 14,437.00
OFFICE SUPPLIES 200.3101.541 4,214.58 3,993.47 2,916.75 1,019.63 5,000.00 5,000.00 5,000.00
GAS, OIL,GREASE & ANTIFREE 200.3101.548 43,532.10 43,565.28 37,965.21 17,812.62 40,000.00 40,000.00 40,000.00
MATERIALS & SUPPLIES 200.3101.553 4,887.24 6,329.48 5,698.59 52,755.91 26,814.00 7,000.00 7,000.00
FIREARMS AND AMMO 200.3101.554 10,310.38 7,601.26 4,596.66 4,396.50 8,000.00 10,000.00 10,000.00
ASSET FORFEITURE PROC - DC 200.3101.559 412.64 1,709.85 2,380.00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.3101.560 7,386.11 11,261.43 12,337.14 787.75 .00 18,000.00 18,000.00
DUES & SUBSCRIPTIONS 200.3101.581 1,308.00 1,507.82 1,902.60 826.54 2,000.00 2,000.00 2,000.00
MISCELLANEOUS 200.3101.585 1,700.82 3,491.20 1,402.19 1,152.66 4,000.00 4,000.00 4,000.00
MEETING EXPENSES 200.3101.589 817.10 743.20 456.39 .00 750.00 750.00 750.00
EMPLOYEE APPRECIATION 200.3101.591 723.11 447.01 532.89 275.60 650.00 500.00 500.00
COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3101.709 .00 29,739.06 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3101.716 3,544.87 7,010.53 3,879.80 2,289.40 5,000.00 5,000.00 5,000.00
SPECIAL PROJECTS 200.3101.722 .00 .00 .00 .00 .00 .00 .00
ATF SPECIAL PROJECTS 200.3101.731 5,729.70 .00 .00 .00 .00 .00 .00
PD COMMUNITY GRANT 200.3101.732 .00 .00 .00 733.68 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.3101.801 1,608.00 6,172.77 101,026.79 67,753.75 132,952.00 170,080.00 170,080.00
LEASE OF STORAGE FACILITY 200.3101.803 3,999.96 3,999.96 3,999.96 2,666.64 4,000.00 4,000.00 4,000.00
POLICE DEPARTMENT 1,967,603.88 2,023,719.22 2,095,243.59 1,270,617.72 2,239,190.57 2,440,931.00 2,440,931.00
55
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Calls for Service 1
Total Summons Issued 1
Criminal Arrests 1
Narcotics and Drug Violations 1
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
7. Conduct a comaprative analysis of pay in relations to both comparable and neighboring localities.
5. Re-installment of one full-time position in the Police Department structure.
6. Evaluate departmental organization and deployment of personnel.
Police Department
The Mission of the Town of Vinton's Police Department is to deliver quality police services to the community, while placing honesty,
integrity, and professionalism above all else. We serve the community by enforcing laws and ordinances, safeguarding life and
property, preventing and detecting crime, preserving the peace, being involved in community partnerships, and protecting the rights
of all citizens.
1. Continous evaluation of law enforcement resouces that will be needed as the community a continues to grow and evolve.
2. Participate in Valleywide mental health reponse and crisis within our communities.
3. Focus invetigations in Stratified Policing: a valleywide organizational model for proactive crime reduction and accountability.
4. Incorporate innovative community outreach programs that fortify the relationship with our Vinton residents.
56
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 1,759,186 1,817,206 2,021,230 204,024 11.23%
Operating 332,177 228,931 414,701 185,770 81.15%
Capital 3,880 134,952 5,000 (129,952) -96.29%
Total 2,095,244 2,181,089 2,440,931 259,842 11.91%
Authorized Positions
Records Manager 1.00 1.00 1.00
Exec. Assistant to Chief 1.00 1.00 1.00
Police Officer 10.00 9.00 10.00
Community Service Officer 1.00 1.00 1.00
Corporal 4.00 4.00 4.00
Detective 2.00 2.00 2.00
Sergeant 5.00 5.00 5.00
Lieutenant 1.00 1.00 1.00
Deputy Chief 1.00 1.00 1.00
Police Chief 1.00 1.00 1.00
Total Positions 27.00 26.00 27.00
Grant Funded Officer 1.00 1.00 -
Revised Total Positions 28.00 27.00 27.00
General Fund Expenditure Budget
Police Department
Account Code: 200.3101
Police Department
Personnel Operating Capital
57
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.3101.101 1,185,408.63 1,178,806.06 1,183,148.80 626,180.75 1,176,670.20 1,339,372.00 1,339,372.00
SALARIES & WAGES - OVERTIM 200.3101.102 44,571.17 70,473.78 67,055.15 38,520.68 60,000.00 63,300.00 63,300.00
SALARIES & WAGES - PART-TI 200.3101.103 1,569.53 1,074.88 549.11 250.00 250.00 3,849.00 3,849.00
WAGES - CONTRACT SERVICES 200.3101.104 10,668.63 9,129.13 11,163.34 6,112.01 10,000.00 10,000.00 10,000.00
SEPARATION PAY 200.3101.105 12,333.65 3,125.90 5,154.88 5,489.44 .00 .00 .00
DMV OVERTIME GRANT EXP 200.3101.106 5,190.31 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3101.201 92,211.65 92,500.29 92,840.66 48,071.93 95,913.77 108,364.00 108,364.00
RETIREMENT CONTRIBUTION- V 200.3101.202 116,016.38 121,007.40 127,742.56 75,787.48 146,988.00 166,462.00 166,462.00
INSURANCE - VRS 200.3101.203 13,905.49 13,456.11 14,318.66 8,160.01 15,834.00 17,902.00 17,902.00
NATIONWIDE 200.3101.204 2,383.83 2,279.92 2,563.40 1,235.65 2,924.00 3,048.00 3,048.00
MEDICAL INSURANCE 200.3101.205 207,313.60 223,706.41 222,319.02 152,385.96 261,899.00 262,144.00 262,144.00
DISABILITY INS - HYBRID EM 200.3101.207 .00 453.61 357.83 137.37 648.00 503.00 503.00
UNEMPLOYMENT INSURANCE 200.3101.209 5,432.00 21.67 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3101.211 29,169.94 27,233.82 31,972.94 16,882.73 39,421.00 46,286.00 46,286.00
CONTRACTUAL SERVICES 200.3101.302 .00 2,000.00 .00 420.00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3101.304 37,102.02 34,671.74 37,147.66 44,321.10 72,795.60 35,000.00 35,000.00
MAINTENANCE SERVICE CONTRA 200.3101.305 30,806.82 30,739.79 29,262.65 33,968.81 34,421.00 34,421.00 34,421.00
PRINTING & BINDING 200.3101.306 2,036.15 2,670.28 2,957.53 1,676.10 5,000.00 5,000.00 5,000.00
UNIFORMS/WEARING APPAREL 200.3101.310 12,019.13 10,342.66 10,581.82 4,513.99 13,000.00 13,000.00 13,000.00
IMAGING PROCESSING 200.3101.312 235.06 246.31 89.91 .00 1,000.00 1,000.00 1,000.00
POLICE DONATION USED 200.3101.316 .00 49.99 .00 .00 .00 .00 .00
CONTRACTUAL POLICE SERVICE 200.3101.319 23,660.09 25,865.96 23,755.25 18,289.11 25,000.00 25,600.00 25,600.00
TELEPHONE 200.3101.521 17,634.29 18,268.08 17,147.57 10,044.47 18,900.00 18,900.00 18,900.00
POSTAGE 200.3101.522 832.90 583.11 1,106.90 310.45 700.00 700.00 700.00
PROPERTY INSURANCE 200.3101.532 1,183.00 1,444.00 1,381.00 981.00 1,444.00 1,444.00 1,444.00
MOTOR VECHICLE INSURANCE 200.3101.535 10,671.00 7,992.00 12,341.00 8,871.00 9,993.00 993.00 993.00
SMALL INSURANCE CLAIMS 200.3101.537 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3101.538 3,045.00 2,788.00 2,914.00 2,139.00 2,786.00 2,876.00 2,876.00
LOD - INS COVERAGE 200.3101.539 12,029.00 15,216.00 18,276.98 13,398.00 14,437.00 14,437.00 14,437.00
OFFICE SUPPLIES 200.3101.541 4,214.58 3,993.47 2,916.75 1,019.63 5,000.00 5,000.00 5,000.00
GAS, OIL,GREASE & ANTIFREE 200.3101.548 43,532.10 43,565.28 37,965.21 17,812.62 40,000.00 40,000.00 40,000.00
MATERIALS & SUPPLIES 200.3101.553 4,887.24 6,329.48 5,698.59 52,755.91 26,814.00 7,000.00 7,000.00
FIREARMS AND AMMO 200.3101.554 10,310.38 7,601.26 4,596.66 4,396.50 8,000.00 10,000.00 10,000.00
ASSET FORFEITURE PROC - DC 200.3101.559 412.64 1,709.85 2,380.00 .00 .00 .00 .00
TRAVEL (MILEAGE/FARE)200.3101.560 7,386.11 11,261.43 12,337.14 787.75 .00 18,000.00 18,000.00
DUES & SUBSCRIPTIONS 200.3101.581 1,308.00 1,507.82 1,902.60 826.54 2,000.00 2,000.00 2,000.00
MISCELLANEOUS 200.3101.585 1,700.82 3,491.20 1,402.19 1,152.66 4,000.00 4,000.00 4,000.00
MEETING EXPENSES 200.3101.589 817.10 743.20 456.39 .00 750.00 750.00 750.00
EMPLOYEE APPRECIATION 200.3101.591 723.11 447.01 532.89 275.60 650.00 500.00 500.00
COMMUNICATIONS EQUIPMENT 200.3101.703 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3101.705 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3101.709 .00 29,739.06 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3101.716 3,544.87 7,010.53 3,879.80 2,289.40 5,000.00 5,000.00 5,000.00
SPECIAL PROJECTS 200.3101.722 .00 .00 .00 .00 .00 .00 .00
ATF SPECIAL PROJECTS 200.3101.731 5,729.70 .00 .00 .00 .00 .00 .00
PD COMMUNITY GRANT 200.3101.732 .00 .00 .00 733.68 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.3101.801 1,608.00 6,172.77 101,026.79 67,753.75 132,952.00 170,080.00 170,080.00
LEASE OF STORAGE FACILITY 200.3101.803 3,999.96 3,999.96 3,999.96 2,666.64 4,000.00 4,000.00 4,000.00
POLICE DEPARTMENT 1,967,603.88 2,023,719.22 2,095,243.59 1,270,617.72 2,239,190.57 2,440,931.00 2,440,931.00
58
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 450,549 434,000 450,440 16,440 3.79%
Capital - - - - 0.00%
Total 450,549 434,000 450,440 16,440 3.79%
General Fund Expenditure Budget
Communication Services
Personnel Operating Capital
59
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
WAGES - CONTRACT SERVICES 200.3102.104 101.96 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3102.201 6.48 .00 .00 .00 .00 .00 .00
ANNUAL OP COST-SERV CHGS 200.3102.305 434,390.04 456,235.04 450,549.04 215,716.98 434,000.00 450,440.00 450,440.00
E-911 SERVICES 434,498.48 456,235.04 450,549.04 215,716.98 434,000.00 450,440.00 450,440.00
60
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 1,628 2,385 2,268 (117) -4.91%
Capital - - - - 0.00%
Total 1,628 2,385 2,268 (117) -4.91%
General Fund Expenditure Budget
Fire and Emergency Services
Personnel Operating Capital
61
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.3205.101 592,194.25 513,836.65 800.00 .00 .00 .00 .00
SALARIES & WAGES - OVERTIM 200.3205.102 103,772.34 81,037.63 .00 .00 .00 .00 .00
WAGES - CONTRACT SERVICES 200.3205.104 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3205.105 8,800.13 2,468.81 .00 .00 .00 .00 .00
SS/MEDICARE 200.3205.201 51,029.43 42,986.96 61.20 .00 .00 .00 .00
RETIREMENT CONTRIBUTION- V 200.3205.202 64,147.68 57,201.22 .00 .00 .00 .00 .00
INSURANCE - VRS 200.3205.203 7,688.60 6,388.20 .00 .00 .00 .00 .00
NATIONWIDE 200.3205.204 999.34 1,115.71 .00 .00 .00 .00 .00
MEDICAL INSURANCE 200.3205.205 117,967.72 106,984.91 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.3205.211 30,758.59 24,870.76 .00 .00 .00 .00 .00
CONTRACTUAL SERVICES 200.3205.302 17,217.90 19,896.75 .00 .00 .00 .00 .00
MAINTENANCE & REPAIRS EQUI 200.3205.304 11,279.04 12,109.53 .00 .00 .00 .00 .00
UNIFORMS - CAREER 200.3205.311 3,532.23 3,598.93 .00 .00 .00 .00 .00
FIRE PROGRAM GRANT 200.3205.317 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG. 200.3205.350 14,803.88 26,195.85 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.3205.356 550.04 380.57 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.3205.510 25,501.89 23,545.20 .00 .00 .00 .00 .00
HEATING SERVICES 200.3205.512 6,841.08 6,899.33 .00 .00 .00 .00 .00
WATER AND SEWER SERVICE 200.3205.513 2,423.70 2,169.58 .00 .00 .00 .00 .00
TELEPHONE 200.3205.521 5,939.20 6,514.22 .00 .00 .00 .00 .00
POSTAGE 200.3205.522 110.57 74.67 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.3205.532 1,859.00 2,268.00 1,627.73 1,620.00 2,385.00 2,268.00 2,268.00
MOTOR VECHICLE INSURANCE 200.3205.535 380.00 288.00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.3205.538 4,789.00 4,386.00 .00 .00 .00 .00 .00
LOD - INS COV 200.3205.539 5,156.00 6,520.00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.3205.541 547.87 29.96 .00 .00 .00 .00 .00
MEDICAL SUPPLIES 200.3205.544 2,360.30 1,522.51 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.3205.548 6,701.83 5,601.60 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.3205.553 564.16 486.44 .00 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.3205.555 1,034.01 1,131.29 .00 .00 .00 .00 .00
TRAVEL & TRAINING 200.3205.560 198.32 60.00 .00 .00 .00 .00 .00
CONTRIBUTION TO FIRE DEPT 200.3205.572 .00 .00 .00 .00 .00 .00 .00
CONTRIBUTION TO RESCUE SQU 200.3205.573 .00 .00 .00 .00 .00 .00 .00
CONTR-FIRE TRAINING FACILI 200.3205.576 3,545.00 3,545.00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3205.581 1,058.85 160.71 .00 .00 .00 .00 .00
MOTOR VEHICLES & EQUIPMENT 200.3205.705 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.3205.709 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 200.3205.716 531.61 2,855.62 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.3205.722 .00 .00 .00 .00 .00 .00 .00
PUB SAFETY BLDG PROJECT EX 200.3205.737 .00 .00 .00 .00 .00 .00 .00
EMS VEHICLE REPLACEMENT 200.3205.750 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY - FIRE/EMS 200.3205.799 .00 .00 .00 .00 .00 .00 .00
FIRE & EMS DEPARTMENT 1,094,283.56 967,130.61 2,488.93 1,620.00 2,385.00 2,268.00 2,268.00
62
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 58,660 91,700 81,446 (10,254) -11.18%
Operating 1,572 2,880 3,880 1,000 34.72%
Capital - - - - 0.00%
Total 60,232 94,580 85,326 (9,254) -9.78%
*Position listed in summary on 3101.
General Fund Expenditure Budget
Police Community Services/Animal Control
Account Code: 200.3501
Police/Animal Control
Personnel Operating Capital
63
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.3501.101 35,630.16 39,384.88 46,125.89 27,604.31 61,425.00 55,340.00 55,340.00
SALARIES & WAGES - OVERTIM 200.3501.102 .00 56.21 1,784.19 883.15 .00 .00 .00
SALARIES & WAGES - PART-TI 200.3501.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.3501.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.3501.201 3,028.17 2,787.74 3,517.88 2,257.61 4,699.00 4,234.00 4,234.00
RETIREMENT CONTRIBUTION- V 200.3501.202 4,000.69 3,898.06 4,588.69 3,062.62 7,418.00 6,889.00 6,889.00
INSURANCE - VRS 200.3501.203 479.51 435.21 513.72 329.38 824.00 741.00 741.00
NATIONWIDE 200.3501.204 .00 107.86 104.76 57.15 156.00 120.00 120.00
MEDICAL INSURANCE 200.3501.205 6,512.00 8,261.42 953.07 .00 15,032.00 12,143.00 12,143.00
WORKERS' COMPENSATION INS 200.3501.211 631.10 985.59 1,072.19 920.39 2,146.00 1,979.00 1,979.00
CONTRACTUAL SERVICES 200.3501.302 71,515.33 54,344.82 .00 .00 .00 .00 .00
PRINTING & BINDING 200.3501.306 .00 .00 .00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 200.3501.310 .00 520.44 312.02 .00 1,500.00 1,500.00 1,000.00
PHOTO PROCESSING 200.3501.312 .00 .00 .00 .00 .00 .00 .00
VETERINARY SERVICES 200.3501.390 278.88 2,831.00 783.88 689.33 1,000.00 1,500.00 1,500.00
MOTOR VECHICLE INSURANCE 200.3501.535 380.00 284.00 469.00 336.00 380.00 380.00 380.00
GAS, OIL,GREASE & ANTIFREE 200.3501.548 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.3501.553 .00 .00 7.06 .00 .00 1,500.00 1,000.00
TRAVEL 200.3501.560 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.3501.581 .00 .00 .00 .00 .00 .00 .00
ANIMAL CONTROL & COMMUNITY SERVICES 122,455.84 113,897.23 60,232.35 36,139.94 94,580.00 86,326.00 85,326.00
64
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 418,899 462,552 495,229 32,677 7.06%
Operating 92,819 119,418 148,388 28,970 24.26%
Capital 174,135 239,300 277,000 37,700 15.75%
Total 685,853 821,270 920,617 99,347 12.10%
Authorized Positions
Mechanic 1.00 1.00 1.00
Chief Mechanic 1.00 1.00 1.00
Laborer 1.00 1.00 1.00
Equipment Operator I 5.00 4.00 4.00
Equipment Operator II 2.00 2.00 2.00
Equipment Operator III 1.00 1.00 1.00
Crew Leader 3.00 3.00 3.00
Total Positions 14.00 13.00 13.00
General Fund Expenditure Budget
Highway Maintenance
Personnel Operating Capital
65
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4101.101 341,201.76 317,876.33 282,752.58 177,842.00 306,805.22 294,903.00 294,903.00
SALARIES & WAGES - OVERTIM 200.4101.102 20,486.94 13,056.50 7,985.56 2,811.22 15,993.05 12,000.00 12,000.00
SALARIES & WAGES - PART-TI 200.4101.103 5,047.11 .00 .00 .00 .00 15,205.00 15,205.00
SEPARATION PAY 200.4101.105 1,200.69 7,327.43 1,448.46 725.75 4,098.56 .00 .00
SS/MEDICARE 200.4101.201 27,374.08 25,112.02 21,154.09 13,421.42 24,761.88 24,641.00 24,641.00
RETIREMENT CONTRIBUTION- V 200.4101.202 35,935.79 33,488.86 31,582.26 20,346.52 35,826.07 35,562.00 36,607.00
INSURANCE - VRS 200.4101.203 4,313.03 3,737.20 3,551.65 2,246.39 3,901.93 3,937.00 3,937.00
NATIONWIDE 200.4101.204 803.84 776.23 463.66 262.52 1,183.59 1,372.00 1,372.00
MEDICAL INSURANCE 200.4101.205 67,495.90 70,577.54 58,970.82 42,132.85 73,919.53 88,881.00 88,881.00
CAR ALLOWANCE 200.4101.206 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 200.4101.207 1,521.22 2,232.60 550.03 507.11 1,114.83 1,648.00 1,648.00
UNEMPLOYMENT INSURANCE 200.4101.209 .00 .00 .00 1,755.85 1,755.85 .00 .00
WORKERS' COMPENSATION INS 200.4101.211 16,249.66 10,724.20 10,440.03 6,307.75 14,919.85 16,035.00 16,035.00
CONTRACTUAL SERVICES 200.4101.302 36,653.00 7,767.26 24,244.75 8,081.32 25,000.00 25,000.00 25,000.00
MAINTENANCE & REPAIRS EQUI 200.4101.304 19,974.80 37,348.95 14,590.25 9,621.67 25,000.00 25,000.00 22,250.00
UNIFORMS/WEARING APPAREL 200.4101.310 6,884.43 7,441.06 6,057.38 4,025.81 6,230.00 6,900.00 6,900.00
SPECIAL TRAINING 200.4101.356 1,721.51 1,935.69 1,459.20 91.71 2,800.00 2,800.00 2,000.00
RAILROAD CROSSING MNT 200.4101.358 2,505.00 1,252.50 1,252.50 .00 1,465.00 1,465.00 1,465.00
ALLEY MAINTENANCE 200.4101.362 4,500.00 .00 90.59 .00 5,000.00 5,000.00 5,000.00
R.O.W. SHOULDER MAINTENANC 200.4101.363 59.94 .00 .00 .00 1,000.00 100.00 100.00
BRIDGE MNT-GUS W NICKS #80 200.4101.372 .00 .00 .00 .00 1,000.00 1,000.00 500.00
BRIDGE MNT-WALNUT AVE #800 200.4101.373 .00 .00 .00 .00 1,000.00 1,000.00 500.00
PROPERTY INSURANCE 200.4101.532 845.00 1,032.00 987.00 702.00 1,032.00 1,032.00 1,032.00
MOTOR VECHICLE INSURANCE 200.4101.535 5,240.00 3,900.00 4,818.00 3,462.00 3,901.00 3,901.00 3,901.00
LIABILITY INSURANCE 200.4101.538 2,175.00 1,988.00 2,082.00 1,527.00 1,990.00 1,990.00 1,990.00
GAS, OIL,GREASE & ANTIFREE 200.4101.548 17,635.97 16,880.51 14,329.06 7,210.11 16,000.00 16,000.00 16,000.00
OIL, ANTIFREEZE, AND FLUID 200.4101.549 2,091.60 1,015.81 764.57 380.08 3,000.00 3,000.00 2,000.00
MATERIALS & SUPPLIES 200.4101.553 3,305.00 4,445.00 2,486.44 1,834.41 6,000.00 6,000.00 3,000.00
SMALL TOOLS 200.4101.554 492.41 2,376.24 1,741.58 346.80 2,000.00 2,000.00 1,750.00
STREET MATERIALS 200.4101.558 16,130.85 11,754.11 13,309.48 9,350.70 17,000.00 17,000.00 17,000.00
REPLACEMENT OF EQUIPMENT 200.4101.709 1,500.00 9,402.46 439.96 335.96 1,500.00 1,500.00 1,500.00
SIDEWALKS 200.4101.712 8,221.21 1,020.25 2,155.28 1,150.03 10,000.00 10,000.00 10,000.00
OTHER EQUIPMENT 200.4101.716 639.92 1,057.37 949.00 .00 1,500.00 1,500.00 500.00
MILLING & PAVEMENT 200.4101.717 189,768.00 210,000.00 147,345.73 227,736.92 210,000.00 300,000.00 250,000.00
PROP OWNER: CURB & GUTTER 200.4101.718 .00 .00 .00 .00 .00 .00 .00
PAVEMENT STRIPING & MARKIN 200.4101.719 18,535.50 .00 .00 .00 10,000.00 20,000.00 15,000.00
STORM DRAINAGE PROJECTS 200.4101.721 1,019.76 787.63 1,434.21 .00 .00 .00 .00
VML RISK MGTM GRANT EXPEND 200.4101.722 .00 .00 .00 .00 .00 .00 .00
REPLACE 1986 & 1987 TRACTO 200.4101.750 .00 .00 .00 .00 .00 .00 .00
VDOT REV SHARING-INTERSECT 200.4101.780 .00 .00 .00 .00 .00 .00 .00
VDOT REV SHRG-PAVING & MIL 200.4101.781 .00 .00 .00 .00 .00 .00 .00
VDOT-WALNUT AVE CORRIDOR 200.4101.782 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.4101.799 .00 166,255.00 21,811.29 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.4101.801 .00 .00 4,605.73 3,416.30 6,300.00 38,000.00 38,000.00
HIGHWAY STREET MAINTENANCE 861,528.92 972,568.75 685,853.14 547,632.20 842,998.36 984,372.00 920,617.00
66
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 16,157 27,346 16,879 (10,467) -38.28%
Operating 5,033 17,075 14,575 (2,500) -14.64%
Capital - 1,000 1,000 - 0.00%
Total 21,190 45,421 32,454 (12,967) -28.55%
General Fund Expenditure Budget
Snow & Ice Removal
Personnel Operating Capital
67
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4105.101 33,524.80 9,783.93 11,322.78 6,249.12 15,243.28 4,629.00 4,629.00
SALARIES & WAGES - OVERTIM 200.4105.102 6,759.03 11,914.84 .00 696.24 9,500.00 9,000.00 9,000.00
SEPARATION PAY 200.4105.105 82.65 1,096.88 .00 15.73 1,235.52 .00 .00
SS/MEDICARE 200.4105.201 3,018.07 1,595.24 831.64 512.51 1,980.36 1,043.00 1,043.00
RETIREMENT-VRS 200.4105.202 3,698.67 2,171.41 1,332.01 773.89 1,878.35 576.00 576.00
INSURANCE-VRS 200.4105.203 445.32 236.92 149.05 87.97 208.74 62.00 62.00
NATIONWIDE 200.4105.204 83.05 6.10 22.61 10.26 27.69 12.00 12.00
MEDICAL INSURANCE 200.4105.205 6,638.75 5,231.85 2,193.11 1,489.30 2,631.24 1,290.00 1,290.00
DISABILITY INS - HYBRID EM 200.4105.207 14.68 .00 .00 2.94 .00 38.00 38.00
UNEMPLOYMENT INSURANCE 200.4105.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4105.211 1,446.42 274.51 306.19 178.14 421.25 229.00 229.00
MAINTENANCE & REPAIRS EQUI 200.4105.304 670.11 3,483.63 .00 1,360.25 3,000.00 3,000.00 3,000.00
MATERIALS & SUPPLIES 200.4105.553 3,991.11 10,883.33 5,032.67 132.85 13,500.00 13,500.00 11,000.00
SMALL TOOLS 200.4105.554 250.00 83.88 .00 .00 575.00 575.00 575.00
REPLACEMENT OF EQUIPMENT 200.4105.709 .00 15,222.15 .00 .00 1,000.00 1,000.00 1,000.00
SNOW & ICE REMOVAL 60,622.66 61,984.67 21,190.06 11,509.20 51,201.43 34,954.00 32,454.00
68
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 43,857 16,739 29,485 12,746 76.15%
Operating 68,963 92,450 83,285 (9,165) -9.91%
Capital - - - - 0.00%
Total 112,820 109,189 112,770 3,581 3.28%
General Fund Expenditure Budget
Traffic Signs & Street Lights
Personnel Operating Capital
69
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4108.101 32,260.21 42,812.20 26,967.98 6,698.29 13,207.57 18,424.00 18,424.00
SALARIES & WAGES - OVERTIM 200.4108.102 583.60 560.30 406.10 20.89 1,059.35 1,000.00 1,000.00
SEPARATION PAY 200.4108.105 .00 247.05 .00 18.87 1,013.66 .00 .00
SS/MEDICARE 200.4108.201 2,477.32 3,230.97 1,991.94 498.36 1,155.35 1,486.00 1,486.00
RETIREMENT CONTRIBUTION- V 200.4108.202 3,253.80 4,529.38 3,088.06 871.90 1,679.39 2,292.00 2,292.00
INSURANCE - VRS 200.4108.203 389.99 506.76 346.90 96.66 182.59 246.00 246.00
NATIONWIDE 200.4108.204 94.35 125.68 82.93 14.16 27.82 66.00 66.00
MEDICAL INSURANCE 200.4108.205 6,238.08 8,999.39 8,480.90 2,537.02 3,487.44 4,421.00 4,421.00
DISABILITY INS - HYBRID 200.4108.207 60.29 44.18 114.36 17.66 17.66 153.00 153.00
UNEMPLOYMENT INSURANCE 200.4108.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4108.211 1,639.98 2,212.20 2,378.02 161.94 372.08 1,397.00 1,397.00
CONTRACTUAL SERVICES 200.4108.302 16,767.66 15,053.04 8,823.66 2,416.42 25,000.00 25,000.00 20,000.00
MAINTENANCE & REPAIRS EQUI 200.4108.304 1,385.68 198.83 672.79 488.45 1,500.00 1,500.00 1,000.00
MAINTENANCE & REPAIR BLDG. 200.4108.350 1,443.26 .00 .00 .00 2,500.00 2,500.00 1,500.00
ELECTRICAL SERVICES 200.4108.510 20,150.18 19,333.36 18,895.81 7,868.96 21,535.00 21,535.00 19,500.00
ELECTRICAL SERVICES - SUBD 200.4108.511 36,926.00 35,964.76 34,816.95 14,390.29 33,130.00 33,130.00 35,000.00
MOTOR VECHICLE INSURANCE 200.4108.535 380.00 288.00 352.00 252.00 285.00 285.00 285.00
GAS, OIL,GREASE & ANTIFREE 200.4108.548 681.29 1,219.83 256.62 180.36 800.00 800.00 800.00
OIL, ANTIFREEZE, AND FLUID 200.4108.549 .00 .00 .00 .00 200.00 200.00 200.00
MATERIALS & SUPPLIES 200.4108.553 4,156.20 4,073.29 5,144.73 4,059.41 7,500.00 7,500.00 5,000.00
CAPITAL OUTLAY-PUBLIC WORK 200.4108.799 .00 .00 .00 .00 .00 .00 .00
TRAFFIC, SIGN & STREET LIGHTS 128,887.89 139,399.22 112,819.75 40,591.64 114,652.91 121,935.00 112,770.00
70
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 276,441 264,028 211,851 (264,028) -100.00%
Operating 233,457 251,120 251,480 (251,120) -100.00%
Capital 5,420 - - - 0.00%
Total 515,319 515,148 463,331 (515,148) -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
71
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4203.101 182,080.53 188,844.41 189,082.22 96,950.75 171,166.00 135,977.00 135,977.00
SALARIES & WAGES - OVERTIM 200.4203.102 5,312.47 9,173.82 1,155.37 1,727.84 11,297.00 4,000.00 4,000.00
SALARIES & WAGES - PART-TI 200.4203.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.4203.105 704.88 2,077.38 474.60 788.04 .00 .00 .00
SS/MEDICARE 200.4203.201 14,256.61 15,128.31 14,500.40 7,447.56 13,958.84 10,708.00 10,708.00
RETIREMENT CONTRIBUTION- V 200.4203.202 19,709.65 20,665.86 21,763.31 12,102.53 20,642.00 16,509.00 16,509.00
INSURANCE - VRS 200.4203.203 2,381.41 2,274.34 2,442.21 1,308.17 2,235.00 1,819.00 1,819.00
NATIONWIDE 200.4203.204 72.46 161.94 168.94 85.79 530.00 438.00 438.00
MEDICAL INSURANCE 200.4203.205 38,493.20 32,755.20 35,219.84 24,464.98 36,806.00 31,686.00 31,686.00
DISABILITY INS - HYBRID EM 200.4203.207 162.12 403.13 258.40 177.04 325.00 514.00 514.00
UNEMPLOYMENT INSURANCE 200.4203.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4203.211 11,058.91 9,942.48 11,375.98 5,049.97 11,794.00 10,200.00 10,200.00
CONTRACTUAL SERVICES 200.4203.302 941.56 204.32 261.51 4,946.69 9,920.00 9,920.00 9,920.00
MAINTENANCE & REPAIRS EQUI 200.4203.304 37,322.57 18,063.08 10,378.13 8,385.16 18,000.00 18,000.00 18,000.00
PRINTING & BINDING 200.4203.306 .00 630.40 229.60 .00 100.00 100.00 100.00
UNIFORMS/WEARING APPAREL 200.4203.310 2,648.20 2,978.50 4,252.96 1,819.83 3,600.00 3,960.00 3,960.00
MOTOR VECHICLE INSURANCE 200.4203.535 1,144.00 856.00 1,482.00 1,065.00 1,200.00 1,200.00 1,200.00
GAS, OIL,GREASE & ANTIFREE 200.4203.548 13,881.66 14,265.20 15,060.30 7,458.85 16,000.00 16,000.00 16,000.00
OIL, ANTIFREEZE, AND FLUID 200.4203.549 626.39 580.32 757.69 332.44 2,000.00 2,000.00 2,000.00
MATERIALS & SUPPLIES 200.4203.553 353.08 279.76 20.69 24.98 300.00 300.00 300.00
MISCELLANEOUS EXPENSE 200.4203.585 .00 .00 1,163.00 .00 .00 .00 .00
REGIONAL LANDFILL CHARGES 200.4203.601 173,173.17 192,740.61 199,851.52 109,527.35 200,000.00 200,000.00 200,000.00
CAPITAL OUTLAY 200.4203.799 .00 391,255.93 5,420.31 .00 .00 .00 .00
REFUSE & BULK COLLECTION 504,322.87 903,280.99 515,318.98 283,662.97 519,873.84 463,331.00 463,331.00
72
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 87,002 73,364 57,749 (15,615) -21.28%
Operating 9,004 12,780 17,280 4,500 35.21%
Capital - - - - 0.00%
Total 96,006 86,144 75,029 (11,115) -12.90%
Authorized Positions
Laborer 1.00 - -
Equipment Operator II 1.00 1.00 1.00
Total Positions 2.00 1.00 1.00
General Fund Expenditure Budget
Recycling Collection
Personnel Operating Capital
73
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4206.101 42,819.53 41,088.57 57,478.35 28,576.61 53,615.77 34,405.00 34,405.00
SALARIES & WAGES - OVERTIM 200.4206.102 853.55 801.13 1,243.37 537.03 1,660.83 1,500.00 1,500.00
SEPARATION PAY 200.4206.105 .00 411.76 127.64 15.73 1,010.52 .00 .00
SS/MEDICARE 200.4206.201 3,260.67 3,068.23 4,351.87 2,188.61 4,280.24 2,747.00 2,747.00
RETIREMENT CONTRIBUTION- V 200.4206.202 4,309.99 4,340.39 6,150.32 3,260.73 6,426.83 4,280.00 4,280.00
INSURANCE - VRS 200.4206.203 569.03 504.18 693.64 353.03 693.56 460.00 460.00
NATIONWIDE 200.4206.204 140.59 128.53 187.66 77.66 142.59 126.00 126.00
MEDICAL INSURANCE 200.4206.205 13,520.40 10,478.91 14,186.25 8,296.17 12,097.40 11,252.00 11,252.00
DISABILITY INS- HYBRID EMP 200.4206.207 97.78 44.18 212.19 115.71 88.84 285.00 285.00
UNEMPLOYMENT INSURANCE 200.4206.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4206.211 2,196.97 1,908.65 2,370.85 1,511.48 3,566.62 2,694.00 2,694.00
CONTRACTUAL SERVICES 200.4206.302 1,471.23 2,438.00 2,238.72 1,142.68 4,000.00 4,000.00 2,500.00
MAINTENANCE & REPAIRS EQUI 200.4206.304 2,493.67 1,418.67 663.94 .00 2,000.00 2,000.00 2,000.00
PRINTING & BINDING 200.4206.306 .00 684.10 .00 .00 50.00 50.00 50.00
UNIFORMS/WEARING APPAREL 200.4206.310 955.91 1,264.12 1,101.41 506.91 1,265.00 1,265.00 1,265.00
MOTOR VECHICLE INSURANCE 200.4206.535 764.00 572.00 945.00 678.00 765.00 765.00 765.00
GAS, OIL,GREASE & ANTIFREE 200.4206.548 3,210.63 3,111.93 2,987.08 1,512.44 3,200.00 3,200.00 3,200.00
OIL, ANTIFREEZE, AND FLUID 200.4206.549 96.79 .00 .00 .00 300.00 300.00 300.00
MATERIALS & SUPPLIES 200.4206.553 962.36 901.65 1,068.03 1,050.00 1,200.00 1,200.00 1,200.00
LEASE OF EQUIPMENT 200.4206.553 .00 .00 .00 .00 .00 6,000.00 6,000.00
RECYCLING COLLECTION 77,723.10 73,165.00 96,006.32 49,822.79 96,363.20 76,529.00 75,029.00
74
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 19,159 19,622 42,073 22,451 114.42%
Operating 98,186 107,800 125,701 17,901 16.61%
Capital 10,514 11,000 - (11,000) -100.00%
Total 127,859 138,422 167,774 29,352 21.20%
General Fund Expenditure Budget
Building & Grounds Maintenance
Personnel Operating Capital
75
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.4304.101 12,722.56 12,347.80 13,343.84 8,214.27 13,585.00 27,803.00 27,803.00
SALARIES & WAGES - OVERTIM 200.4304.102 53.20 79.79 .00 .00 .00 .00 .00
SEPARATION PAY 200.4304.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.4304.201 955.73 920.45 991.44 613.25 1,039.95 2,127.00 2,127.00
RETIREMENT CONTRIBUTION- V 200.4304.202 1,109.47 1,350.44 1,548.08 967.13 1,656.00 3,461.00 3,461.00
INSURANCE - VRS 200.4304.203 132.98 150.66 173.32 104.03 179.00 372.00 372.00
NATIONWIDE 200.4304.204 22.04 23.64 24.14 12.86 24.00 60.00 60.00
MEDICAL INSURANCE 200.4304.205 2,862.00 2,786.00 2,388.00 1,686.40 2,530.00 6,072.00 6,072.00
DISABILITY INS - HYBRID EM 200.4304.207 .00 .00 .00 .00 .00 231.00 231.00
UNEMPLOYMENT INSURANCE 200.4304.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.4304.211 724.76 594.59 690.18 399.46 931.00 1,947.00 1,947.00
CONTRACTUAL SERVICES 200.4304.302 18,844.41 20,087.70 20,944.58 12,720.05 23,000.00 23,000.00 23,000.00
MAINTENANCE & REPAIRS EQUI 200.4304.304 .00 99.95 .00 .00 400.00 400.00 400.00
MAINTENANCE SERVICE CONTRA 200.4304.305 8,379.42 12,059.46 5,623.03 7,553.04 10,500.00 13,000.00 13,000.00
TOWN MUSEUM 200.4304.330 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG. 200.4304.350 5,841.05 10,409.98 18,868.71 35,830.74 39,813.00 15,000.00 15,000.00
MAINTENANCE OF LANDSCAPE 200.4304.352 7,398.69 9,880.66 6,879.60 3,175.00 10,000.00 15,000.00 15,000.00
PROFESSIONAL & TECHNICAL P 200.4304.357 .00 .00 .00 .00 .00 .00 .00
HEALTH DEPARTMENT 200.4304.360 .00 .00 .00 .00 .00 .00 .00
GISH'S MILL EXPENSES 200.4304.365 1,143.51 1,678.39 1,760.03 1,568.46 1,500.00 1,500.00 1,500.00
ELECTRICAL SERVICES 200.4304.510 28,231.21 26,837.87 23,061.35 7,622.98 28,500.00 28,500.00 28,500.00
WATER AND SEWER SERVICE 200.4304.513 1,088.37 1,107.85 1,034.64 404.80 1,000.00 1,000.00 1,000.00
RADIO MAINTENANCE 200.4304.520 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.4304.521 6,241.78 6,678.30 6,577.13 4,217.51 6,500.00 6,500.00 6,500.00
POSTAGE 200.4304.522 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.4304.531 .00 .00 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.4304.532 4,265.00 4,900.00 6,431.89 6,941.86 4,700.00 6,942.00 6,942.00
MOTOR VECHICLE INSURANCE 200.4304.535 .00 284.00 432.00 312.00 350.00 315.00 315.00
LIABILITY INSURANCE 200.4304.538 4,354.00 3,980.00 4,710.00 3,456.00 4,500.00 3,456.00 3,456.00
OFFICE SUPPLIES 200.4304.541 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.4304.548 112.13 28.60 .00 40.89 50.00 2,400.00 2,400.00
JANITORIAL/INVENTORY SUPPL 200.4304.555 1,695.11 2,073.19 1,862.81 1,815.48 1,800.00 2,500.00 2,500.00
DUES & SUBSCRIPTIONS 200.4304.581 .00 .00 .00 .00 .00 .00 .00
MISCELLANEOUS 200.4304.585 .00 .00 .00 .00 .00 .00 .00
EMER SVS MEETING & TRAVEL 200.4304.589 .00 .00 .00 .00 .00 1,000.00 500.00
FURNITURE & FIXTURES 200.4304.702 .00 .00 .00 .00 .00 .00 .00
PARKING LOT MAINTENANCE 200.4304.720 .00 .00 10,197.00 .00 10,000.00 .00 .00
SPECIAL PROJECTS 200.4304.722 .00 .00 .00 .00 .00 .00 .00
BEAUTIFICATION PROJECTS 200.4304.728 993.00 1,000.00 .00 .00 1,000.00 .00 .00
CAPITAL OUTLAY 200.4304.799 .00 396.43 317.00 813.66 .00 .00 .00
LEASE OF EQUIPMENT 200.4304.801 .00 .00 .00 .00 .00 5,688.00 5,688.00
LEASE OF RENTAL BUILDING 200.4304.803 600.00 66.00 .00 .00 .00 .00 .00
BUILDING & GROUNDS MAINTENANCE 107,770.42 119,821.75 127,858.77 98,469.87 163,557.95 168,274.00 167,774.00
76
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 8,287 25,020 25,020 - 0.00%
Capital - - - - 0.00%
Total 8,287 25,020 25,020 - 0.00%
General Fund Expenditure Budget
Health Department Building
Personnel Operating Capital
77
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
MAINTENANCE SERVICE CONTRA 200.4305.305 167.50 57.90 299.00 259.00 560.00 560.00 560.00
BUILDING MAINTENANCE/REPAI 200.4305.350 8,085.97 1,960.31 312.55 2,089.19 12,160.00 12,160.00 12,160.00
MAINTENANCE OF LANDSCAPE 200.4305.352 3,280.00 2,677.50 758.50 700.00 3,500.00 3,500.00 3,500.00
ELECTRICITY 200.4305.510 5,031.87 5,012.02 4,666.94 2,654.32 6,000.00 6,000.00 6,000.00
HEATING/GAS 200.4305.512 917.52 919.24 763.94 451.41 1,000.00 1,000.00 1,000.00
WATER 200.4305.513 651.79 1,438.22 1,486.18 256.85 1,800.00 1,800.00 1,800.00
HEALTH DEPARTMENT BUILDING 18,134.65 12,065.19 8,287.11 6,410.77 25,020.00 25,020.00 25,020.00
78
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Total number of special events supported 1 20 5 20
Matching SNAP funds for Farmer's Market 1 -$200.00 $1,000.00
Representation on Regional Boards and Committees 2 7 4 6
Social Networking for Town Events (hours)2 125 40 75
*Networking events attended
**Total listings/social media mentions
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
5. Seek sponsors and partnerships for events and activities.
6. Representation on Regional Boards and Committees
Special Programs Department
The Mission of the Special Programs Department is to create, conduct, and promote interesting and unique events and activities for the
1. Organize and Conduct events at the Vinton Farmers' Market, increase vendor participation.
2. Facilitate events, concerts, distance runs help by other organizations in the Town of Vinton.
3. Increase social networking promotion of the Town and events.
4. Work cooperatively with local organizations to promote the Town of Vinton in regional events.
79
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 68,462 77,143 80,919 3,776 4.89%
Operating 67,292 63,167 70,229 7,062 11.18%
Capital 2,353 6,074 4,700 (1,374) -22.62%
Total 138,106 146,384 155,848 9,464 6.47%
General Fund Expenditure Budget
Special Programs
Personnel Operating Capital
80
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.7101.101 36,926.37 25,340.81 31,310.21 19,746.01 33,904.00 38,801.00 38,801.00
SALARIES & WAGES - OVERTIM 200.7101.102 18,002.88 13,008.51 8,209.75 3,169.10 18,215.00 15,000.00 15,000.00
SALARIES & WAGES - PART-TI 200.7101.103 5,052.30 3,206.45 12,284.15 6,895.46 7,959.00 9,199.00 9,199.00
SEPARATION PAY 200.7101.105 .00 7,890.61 .00 .00 .00 .00 .00
SS/MEDICARE 200.7101.201 4,438.57 3,692.28 3,847.06 2,222.20 4,596.58 4,820.00 4,820.00
RETIREMENT CONTRIBUTION- V 200.7101.202 4,855.50 3,874.19 4,205.42 2,515.58 4,172.00 4,831.00 4,831.00
INSURANCE - VRS 200.7101.203 581.89 433.02 476.27 270.60 449.00 520.00 520.00
NATIONWIDE 200.7101.204 96.18 60.09 13.69 5.43 66.00 60.00 60.00
MEDICAL INSURANCE 200.7101.205 5,724.00 6,098.23 6,982.01 4,994.94 6,957.00 6,072.00 6,072.00
DISABILITY INS - HYBRID EM 200.7101.207 .00 9.05 154.81 105.48 251.00 322.00 322.00
UNEMPLOYMENT INSURANCE 200.7101.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7101.211 140.04 906.49 978.33 537.12 1,257.00 1,294.00 1,294.00
CONTRACTUAL SERVICES 200.7101.302 13,726.64 38,606.72 22,757.40 13,718.05 15,500.00 15,500.00 15,500.00
MAINTENANCE & REPAIRS EQUI 200.7101.304 5,450.60 1,074.87 3,039.65 99.74 5,000.00 5,000.00 5,000.00
SERVICE CONTRACT AGREEMENT 200.7101.305 .00 .00 .00 14.35 .00 .00 .00
PRINTING & BINDING 200.7101.306 4,690.68 7,256.52 5,412.00 .00 6,500.00 6,500.00 6,500.00
ADVERTISING 200.7101.307 9,144.34 7,688.16 10,205.46 1,380.17 7,500.00 7,500.00 7,500.00
ELECTRICAL SERVICES 200.7101.510 2,962.15 2,550.45 2,458.22 863.78 3,200.00 3,200.00 3,200.00
WATER AND SEWER SERVICE 200.7101.513 588.56 562.50 1,894.67 6,499.76 750.00 750.00 750.00
TELEPHONE 200.7101.521 2,561.59 2,379.56 2,500.72 1,461.54 2,600.00 2,600.00 2,600.00
POSTAGE 200.7101.522 173.17 98.82 318.15 2,060.32 500.00 500.00 500.00
PROPERTY INSURANCE 200.7101.532 676.00 824.00 789.00 561.00 825.00 825.00 825.00
MOTOR VECHICLE INSURANCE 200.7101.535 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 200.7101.538 1,740.00 1,592.00 1,665.00 1,224.00 1,592.00 1,592.00 1,592.00
OFFICE SUPPLIES 200.7101.541 710.71 169.59 .00 .00 250.00 250.00 250.00
GREENWAY: MATERIAL & SUPPL 200.7101.545 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 200.7101.548 .00 .00 .00 .00 .00 .00 .00
MAINT & REPAIR: REC FACILI 200.7101.549 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 200.7101.553 5,489.92 2,629.58 3,693.13 78.69 2,500.00 2,500.00 2,500.00
SPECIAL EVENTS SUPPLIES 200.7101.556 11,659.35 5,867.06 10,087.90 6,778.57 15,600.00 15,600.00 15,600.00
TRAVEL (MILEAGE/FARE)200.7101.560 .00 159.00 480.10 52.75 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7101.581 595.00 536.50 515.00 585.00 600.00 600.00 600.00
MEETING EXPENSES 200.7101.589 25.00 172.65 .00 .00 250.00 250.00 250.00
OTHER EQUIPMENT 200.7101.716 .00 914.76 474.32 .00 2,000.00 2,000.00 2,000.00
SPECIAL PROJECTS 200.7101.722 .00 272.09 .00 .00 .00 .00 .00
FARMERS MARKET 200.7101.735 2,780.00 862.97 1,878.29 240.38 2,700.00 2,700.00 2,700.00
LEASE/RENT OF EQUIPMENT 200.7101.801 1,374.00 1,432.43 1,475.58 1,767.78 1,374.00 7,062.00 7,062.00
SPECIAL PROGRAMS 140,165.44 140,169.96 138,106.29 77,847.80 147,067.58 155,848.00 155,848.00
81
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating - 10,000 10,000 - 0.00%
Capital - - - - 0.00%
Total - 10,000 10,000 - 0.00%
General Fund Expenditure Budget
War Memorial Interdepartmental Rental
Personnel Operating Capital
82
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
WM INTERDEPTMENTAL FUNCTIO 200.7102.574 9,360.00 10,700.00 .00 1,330.00 10,000.00 10,000.00 10,000.00
WM INTERDEPARTMENTAL 9,360.00 10,700.00 .00 1,330.00 10,000.00 10,000.00 10,000.00
83
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Total number of Town Sponsored events 1
Total rental revenue*2
Number of advertisements placed 2
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.
3. Continue to seek efficiencies within the operational budget and train both Full time employees on the budget and codes
awareness of the facility and generate new business.
5. Continue to expand in rentals.
Vinton War Memorial
Originally created as a living memorial in 1948 to honor Veterans, the Vinton War Memorial has evolved into a premier special event
space nestled in the heart of Virginia's Blue Ridge. Through exceptional customer service, elegant surroundings and community
involvement, the War Memorial strives to meet the needs of our regions social, business, and civic clients.
1. Maintain existing relationships and develop new client relationships.
*Budget decreased in FY21 in anticipation of COVID19 impacts.
84
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 113,902 118,069 119,446 1,377 1.17%
Operating 108,223 134,225 122,858 (11,367) -8.47%
Capital 8,465 7,980 4,500 (3,480) -43.61%
Total 230,590 260,274 246,804 (13,470) -5.18%
Authorized Positions
Facilities Manager 1.00 1.00 1.00
Facilities Supervisor 1.00 1.00 2.00
CP&F Coordinator 1.00 1.00 -
Total Positions 3.00 3.00 3.00
General Fund Expenditure Budget
War Memorial Facility
Personnel Operating Capital
85
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.7103.101 85,924.97 74,822.99 65,677.09 38,554.10 66,304.00 74,042.00 74,042.00
SALARIES & WAGES - OVERTIM 200.7103.102 .00 267.62 289.48 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7103.103 15,156.77 18,866.35 16,826.61 4,714.91 20,267.50 8,929.00 8,929.00
WAGES - CONTRACT SERVICES 200.7103.104 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.7103.105 .00 244.45 .00 .00 .00 .00 .00
SS/MEDICARE 200.7103.201 6,974.94 6,917.10 6,225.24 3,200.92 6,622.92 6,347.00 6,347.00
RETIREMENT CONTRIBUTION- V 200.7103.202 9,274.05 8,219.99 7,593.25 4,737.03 8,118.00 9,214.00 9,214.00
INSURANCE - VRS 200.7103.203 1,114.56 917.70 856.92 509.40 873.00 991.00 991.00
NATIONWIDE 200.7103.204 120.35 100.36 84.50 45.01 541.00 198.00 198.00
MEDICAL INSURANCE 200.7103.205 23,832.00 18,355.50 13,927.50 11,717.60 14,284.00 16,875.00 16,875.00
DISABILITY INS - HYBRID EM 200.7103.207 691.21 792.42 325.11 212.88 541.00 614.00 614.00
UNEMPLOYMENT INSURANCE 200.7103.209 .00 .00 .00 716.00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7103.211 2,873.38 2,415.95 2,096.26 1,022.95 2,388.00 2,236.00 2,236.00
CONTRACTUAL SERVICES 200.7103.302 26,131.52 21,484.94 28,016.57 14,702.98 30,690.00 38,343.00 38,343.00
MAINTENANCE & REPAIRS EQUI 200.7103.304 4,897.18 6,542.79 6,207.71 6,571.72 7,500.00 7,500.00 7,500.00
MAINTENANCE SERVICE CONTRA 200.7103.305 19,863.06 18,774.25 18,400.13 11,218.18 25,000.00 2,500.00 2,500.00
PRINTING & BINDING 200.7103.306 1,243.38 39.48 .00 .00 250.00 250.00 250.00
ADVERTISING 200.7103.307 13,147.57 8,794.48 8,170.97 3,698.74 11,500.00 11,500.00 11,500.00
UNIFORMS/WEARING APPAREL 200.7103.310 .00 264.52 -4.08 .00 500.00 500.00 500.00
MAINTENANCE & REPAIR BLDG. 200.7103.350 4,055.96 7,493.53 4,061.19 6,444.19 7,500.00 7,500.00 7,500.00
ELECTRICAL SERVICES 200.7103.510 21,093.48 20,335.00 16,432.50 7,116.86 22,000.00 22,000.00 22,000.00
HEATING SERVICES 200.7103.512 2,901.05 3,518.79 2,716.30 2,106.22 3,500.00 3,500.00 3,500.00
WATER AND SEWER SERVICE 200.7103.513 2,727.15 4,566.25 1,445.83 466.36 2,500.00 2,500.00 2,500.00
TELEPHONE 200.7103.521 6,380.92 6,365.33 7,006.60 3,910.00 6,200.00 6,200.00 6,200.00
POSTAGE 200.7103.522 4.35 311.47 43.29 7.34 200.00 200.00 200.00
PROPERTY INSURANCE 200.7103.532 1,352.00 1,652.00 1,579.00 1,122.00 1,651.00 1,651.00 1,651.00
SMALL INSURANCE CLAIMS 200.7103.537 .00 -400.00 .00 .00 3,184.00 3,184.00 3,184.00
LIABILITY INSURANCE 200.7103.538 3,483.00 3,184.00 3,330.00 2,445.00 400.00 400.00 400.00
OFFICE SUPPLIES 200.7103.541 375.55 541.88 -248.08 265.13 3,000.00 3,000.00 3,000.00
OTHER OPERATING SUPPLIES 200.7103.551 1,988.57 1,483.73 1,864.77 .00 2,000.00 2,000.00 2,000.00
WM FOOD & BEVERAGE EXPENSE 200.7103.552 1,749.10 740.05 1,692.83 120.69 .00 .00 .00
MATERIALS & SUPPLIES 200.7103.553 1,186.66 958.23 44.73 293.86 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.7103.555 3,807.50 2,153.60 2,456.34 479.46 3,000.00 3,000.00 3,000.00
TRAVEL (MILEAGE/FARE)200.7103.560 1,822.64 237.00 45.00 .00 .00 .00 .00
WAR MEMORIAL GRANT 200.7103.574 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7103.581 645.00 830.89 565.99 445.00 650.00 650.00 650.00
REVENUE REFUND 200.7103.583 .00 .00 .00 .00 .00 .00 .00
CONTRACTED RESALE ITEMS 200.7103.587 .00 .00 .00 .00 .00 .00 .00
BAD DEBT EXPENSE 200.7103.603 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.7103.702 199.92 .00 31.00 .00 500.00 500.00 500.00
REPLACEMENT OF EQUIPMENT 200.7103.709 1,176.94 1,910.09 8,434.00 794.18 4,000.00 4,000.00 4,000.00
OTHER EQUIPMENT 200.7103.716 .00 .00 .00 925.53 .00 .00 .00
SPECIAL PROJECTS 200.7103.722 4,704.59 .00 .00 .00 .00 .00 .00
WAR MEMORIAL PROJECT EXP 200.7103.738 .00 42,546.85 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 200.7103.801 1,501.80 2,859.78 3,391.38 819.00 3,480.00 3,480.00 3,480.00
CREDIT CARD FEES 200.7103.904 2,098.77 959.57 1,003.68 295.79 3,000.00 3,000.00 3,000.00
WAR MEMORIAL OPERATIONS 274,499.89 290,068.93 230,589.61 129,679.03 262,144.42 246,804.00 246,804.00
86
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 951 5,000 5,000 - 0.00%
Capital - - - 0.00%
Total 951 5,000 5,000 - 0.00%
General Fund Expenditure Budget
Vinton Veteran's Monument
Personnel Operating Capital
87
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
ADVERTISEMENT 200.7104.307 78.32 .00 .00 .00 250.00 250.00 250.00
MAINT AND REPAIR - BUILDIN 200.7104.350 227.07 1,050.00 850.00 924.57 4,560.00 4,560.00 4,560.00
WATER AND SEWER SERVICE 200.7104.513 194.02 166.40 101.10 41.52 190.00 190.00 190.00
SPECIAL PROJECT 200.7104.722 .00 .00 .00 .00 .00 .00 .00
VETERANS MONUMENT 499.41 1,216.40 951.10 966.09 5,000.00 5,000.00 5,000.00
88
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 2,947 3,290 2,954 (336) -10.21%
Capital - - - - 0.00%
Total 2,947 3,290 2,954 (336) -10.21%
General Fund Expenditure Budget
Swimming Pool & Parks
Personnel Operating Capital
89
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
ELECTRICAL SERVICES 200.7105.510 463.84 558.69 374.52 154.28 500.00 500.00 500.00
WATER AND SEWER SERVICE 200.7105.513 548.83 936.61 118.03 .00 325.00 .00 .00
TELEPHONE 200.7105.521 352.36 211.07 .00 .00 .00 .00 .00
PROPERTY INSURANCE 200.7105.532 676.00 824.00 789.00 561.00 825.00 789.00 789.00
LIABILITY INSURANCE 200.7105.538 1,740.00 1,592.00 1,665.00 1,260.00 1,640.00 1,665.00 1,665.00
SWIMMING POOL 3,781.03 4,122.37 2,946.55 1,975.28 3,290.00 2,954.00 2,954.00
90
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Total number of senior events supported 1
Total number of senior participants 1
Number of advertisments and media posts placed 1
Community Center rental revenue 2
*Total listings/social media mentions
*Changed social media/advertisement from hours per week to actual postings
Departmental Goals
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
Senior Program Department
The Mission of the Senior Program is to provide an active senior adult program for the purpose of socialization, leisure interest and
enrichment. The Vinton Senior Program is responsible for planning, implementing, and conducting a well-balanced program for active
1. Present information relevant to topics for seniors.
2. Cooperative programming with other departments or organizations.
3. Promote activities for a healthy body and mind.
4. Increase rentals.
91
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 65,735 68,941 72,426 3,485 5.06%
Operating 17,848 23,339 21,099 (2,240) -9.60%
Capital - - - - 0.00%
Total 83,584 92,280 93,525 1,245 1.35%
General Fund Expenditure Budget
Senior Program
Personnel Operating Capital
92
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.7107.101 39,456.62 29,334.86 37,791.79 23,702.71 37,133.00 42,818.00 42,818.00
SALARIES & WAGES - OVERTIM 200.7107.102 .00 .00 124.06 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 200.7107.103 29,747.34 24,964.33 10,691.47 2,240.91 14,259.50 8,928.00 8,928.00
SEPARATION PAY 200.7107.105 .00 7,890.59 .00 .00 .00 .00 .00
SS/MEDICARE 200.7107.201 5,227.34 4,681.20 3,650.27 1,926.70 3,931.52 3,959.00 3,959.00
RETIREMENT CONTRIBUTION- V 200.7107.202 3,242.41 2,639.12 4,206.61 2,657.25 4,553.00 5,329.00 5,329.00
INSURANCE - VRS 200.7107.203 388.56 294.54 475.08 285.80 490.00 573.00 573.00
NATIONWIDE 200.7107.204 60.18 32.68 36.21 19.28 102.00 102.00 102.00
MEDICAL INSURANCE 200.7107.205 5,724.00 4,032.25 7,262.50 6,226.40 7,929.00 8,967.00 8,967.00
DISABILITY INS - HYBRID EM 200.7107.207 .00 160.34 173.23 119.36 304.00 355.00 355.00
UNEMPLOYMENT INSURANCE 200.7107.209 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 200.7107.211 380.94 1,638.37 1,324.21 588.40 1,372.00 1,395.00 1,395.00
CONTRACTUAL SERVICES 200.7107.302 4,948.80 4,870.07 4,711.39 2,711.25 6,000.00 6,000.00 6,000.00
MAINTENANCE & REPAIRS EQUI 200.7107.304 774.84 304.20 .00 88.09 1,000.00 1,000.00 1,000.00
SERVICE CONTRACT AGREEMENT 200.7107.305 332.95 541.50 384.00 .00 600.00 600.00 600.00
MAINTENANCE & REPAIR BLDG. 200.7107.350 1,136.38 7,183.91 1,466.41 297.00 3,000.00 3,000.00 1,500.00
ELECTRICAL SERVICES 200.7107.510 2,734.37 2,733.75 2,623.70 1,148.32 3,200.00 3,200.00 3,200.00
HEATING SERVICES 200.7107.512 2,166.78 2,410.55 1,948.48 1,183.91 2,200.00 2,200.00 2,200.00
WATER AND SEWER SERVICE 200.7107.513 505.86 474.78 399.47 304.89 650.00 650.00 650.00
TELEPHONE 200.7107.521 1,096.29 1,900.52 1,889.46 685.74 1,600.00 1,600.00 1,600.00
POSTAGE 200.7107.522 50.00 .00 .00 .00 100.00 100.00 .00
PROPERTY INSURANCE 200.7107.532 507.00 620.00 592.00 420.00 620.00 620.00 620.00
MOTOR VECHICLE INSURANCE 200.7107.535 380.00 284.00 352.00 252.00 285.00 285.00 285.00
LIABILITY INSURANCE 200.7107.538 1,305.00 1,192.00 1,249.00 918.00 1,194.00 1,194.00 1,194.00
OFFICE SUPPLIES 200.7107.541 322.34 255.28 323.89 .00 400.00 400.00 300.00
GAS, OIL,GREASE & ANTIFREE 200.7107.548 315.92 138.44 127.12 62.91 600.00 600.00 300.00
OTHER OPERATING SUPPLIES 200.7107.551 51.65 68.66 817.80 .00 250.00 250.00 250.00
MATERIALS & SUPPLIES 200.7107.553 193.65 28.55 78.95 .00 .00 .00 .00
JANITORIAL/INVENTORY SUPPL 200.7107.555 978.36 1,489.04 578.83 87.48 1,200.00 1,200.00 1,200.00
TRAVEL (MILEAGE/FARE)200.7107.560 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.7107.581 .00 .00 .00 .00 .00 .00 .00
SENIOR TRIP PROGRAM 200.7107.585 .00 .00 .00 .00 .00 .00 .00
SENIOR RECREATION PROGRAM 200.7107.586 .00 2,186.49 175.85 .00 .00 .00 .00
MEETING EXPENSES 200.7107.589 55.42 49.23 45.47 .00 200.00 200.00 200.00
FURNITURE & FIXTURES 200.7107.702 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.7107.709 .00 1,027.14 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.7107.722 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.7107.799 .00 .00 .00 925.00 .00 .00 .00
CREDIT CARD FEES 200.7107.904 .00 175.83 84.47 72.43 240.00 .00 .00
SENIOR PROGRAM 102,083.00 103,602.22 83,583.72 46,923.83 93,413.02 95,525.00 93,525.00
93
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 7,784 8,195 8,336 141 1.72%
Operating 4,299 5,250 5,250 - 0.00%
Capital - - - - 0.00%
Total 12,083 13,445 13,586 141 1.05%
General Fund Expenditure Budget
Town Museum
Personnel Operating Capital
94
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
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 hours spent on Regional Committees (est.)
Departmental Goals
1. Continue to enforce/enact amendments to zoning/sign/subdivision and other applicable Town codes.
2. Continue to review, update the Comprehensive Plan and Zoning Ordinance.
4. Continue to scan important documents into laserfische.
5. Continue to apply and administer VDOT/Federal, Arbor Day, and DHCD grant related projects.
6. Serve on interdepartmental committees and represent the Town on social media and the website.
7. Represent Vinton on regional organizations.
8. Continue to collaborate with Departments on items important for Council and Council committees.
9. Continue to maintain/monitor Town website/social media and provide assistance to departments.
12. Continue to address unsafe and blighted properties through the spot blight abatement process.
13. Assist with the planning efforts related to the Community-wide Brownfields Assessment Grant.
14. Continue to assist Community Resource Officer with nuisance code enforcement.
15. Stormwater Management and Administration--VPDES/MS4 Permit and annual report, TMDL Action Plan, etc.
1 - Enhance the Town's Infrastructure and Livability
2 - Maintain an efficient and high-performing government
3 - Ensure the Town's continued financial viability by actively pursuing quality economic development
Strategic Plan Goals
Planning and Zoning Department
The Mission of the Town of Vinton's Planning and Zoning Department is commitment to proactive, community-based planning and
code enforcement founded on public participation and also to promote health, safety, and prosperity of all present and future
residents through effective planning of development/redevelopment of the community.
*Breakdown of permits issued: 55 Building, 1 Certificate of Occupancy, 1 Demolition, 57 Electrical, 0 Erosion and Sediment, 2 Fire Safety, 34
Mechanical, 10 Miscellaneous, 40 Plumbing, 36 Signs, 0 Utility (well/septic), 96 Zoning, and 6 Zoning Pre-Approval. **FY19-20: 151 Permits
have been issued in the first half of FY 20-21, July 1 to December 30, 2020
3. Continue to maintain, label and add to the database of plans and maps on file; and to scan documents into laserfiche.
10. Continue to administer the NFIP requirements and Community Rating System.
11. Continue to review and issue the building, trade, zoning, and sign permits for the Town.
95
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 234,456 233,045 347,873 114,828 49.27%
Operating 12,453 37,300 41,050 3,750 10.05%
Capital - 7,300 4,500 (2,800) -38.36%
Total 246,908 277,645 393,423 115,778 41.70%
Authorized Positions
Office Coordinator 1.00 1.00 1.00
Principal Planner 1.00 1.00 1.00
Asst. Planning Director - - 1.00
Planning/Zoning Director 1.00 1.00 1.00
Total Positions 3.00 3.00 4.00
General Fund Expenditure Budget
Planning & Zoning Department
Personnel Operating Capital
96
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.8101.101 157,409.53 172,279.10 177,841.77 102,123.11 176,422.00 250,790.00 250,790.00
SALARIES & WAGES - OVERTIM 200.8101.102 .00 81.13 .00 .00 .00 250.00 250.00
SALARIES & WAGES - PART-TI 200.8101.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8101.105 915.21 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8101.201 11,609.72 12,737.74 13,187.05 7,668.98 13,496.65 19,205.00 19,205.00
RETIREMENT CONTRIBUTION- V 200.8101.202 16,912.06 19,213.45 20,050.70 12,568.08 21,721.00 31,221.00 31,221.00
INSURANCE - VRS 200.8101.203 2,027.04 2,147.42 2,249.28 1,351.70 2,337.00 3,358.00 3,358.00
NATIONWIDE 200.8101.204 299.22 345.71 362.14 192.86 360.00 480.00 480.00
MEDICAL INSURANCE 200.8101.205 26,992.00 19,500.00 19,500.00 13,728.00 22,392.00 39,540.00 39,540.00
DISABILITY INS - HYBRID EM 200.8101.207 .00 330.61 224.88 153.40 381.00 885.00 885.00
WORKERS' COMPENSATION INS 200.8101.211 160.63 723.52 1,039.85 591.10 1,383.00 2,144.00 2,144.00
CONTRACTUAL SERVICES 200.8101.302 1,670.28 217.90 510.00 135.00 5,000.00 12,000.00 3,000.00
MAINTENANCE & REPAIRS EQUI 200.8101.304 35.62 721.06 104.43 104.11 1,000.00 1,000.00 250.00
MAINTENANCE SERVICE CONTRA 200.8101.305 .00 .00 .00 .00 500.00 500.00 .00
PRINTING & BINDING 200.8101.306 82.60 .00 .00 .00 2,000.00 2,500.00 1,000.00
ADVERTISING 200.8101.307 870.00 985.66 120.00 660.00 2,500.00 3,500.00 2,500.00
ZONING ORDINANCES 200.8101.311 .00 8,760.22 .00 30.00 6,813.00 10,000.00 8,000.00
CDBG PLANNING GRANT 200.8101.323 .00 .00 .00 .00 .00 .00 .00
FACADE GRANT 200.8101.342 .00 .00 .00 .00 .00 .00 .00
SPECIAL TRAINING 200.8101.356 .00 .00 .00 .00 .00 .00 .00
ENVIRONMENTAL COMP- DEQ/DC 200.8101.371 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8101.521 1,233.81 1,162.50 1,498.43 1,234.76 1,600.00 2,500.00 2,500.00
POSTAGE 200.8101.522 497.37 148.77 345.95 63.04 500.00 1,000.00 750.00
MOTOR VECHICLE INSURANCE 200.8101.535 380.00 284.00 494.00 354.00 400.00 400.00 400.00
LIABILITY INSURANCE 200.8101.538 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.8101.541 2,870.00 2,056.42 1,053.94 1,320.49 1,500.00 2,000.00 2,000.00
GREENWAY EXPENDITURES 200.8101.545 1,668.49 2,877.38 861.10 586.97 7,500.00 30,000.00 7,500.00
GAS, OIL,GREASE & ANTIFREE 200.8101.548 345.31 427.80 240.64 235.89 600.00 600.00 600.00
SPECIAL EVENTS 200.8101.556 134.98 504.93 .00 199.95 1,500.00 2,000.00 1,500.00
TRAVEL (MILEAGE/FARE)200.8101.560 1,356.96 5,366.42 2,088.81 .00 .00 3,000.00 3,000.00
APPT MEMBER - TRNG & TRAVE 200.8101.564 102.19 85.00 1,500.00 .00 .00 3,000.00 3,000.00
DUES & SUBSCRIPTIONS 200.8101.581 862.98 717.00 1,572.88 801.29 1,200.00 1,500.00 1,500.00
MISCELLANEOUS 200.8101.585 .00 .00 250.00 .00 .00 500.00 250.00
MEETING EXPENSES 200.8101.589 818.62 583.63 255.10 .00 1,500.00 2,000.00 1,500.00
DEMOLITION-BLIGHT/ABATEMEN 200.8101.595 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8101.702 .00 .00 .00 .00 1,500.00 2,000.00 1,500.00
OTHER EQUIPMENT 200.8101.716 3,454.50 3,085.63 .00 .00 1,500.00 2,000.00 1,500.00
SPECIAL PROJECTS 200.8101.722 70.77 91.18 .00 .00 2,000.00 2,000.00 1,500.00
VDOT REV-SHARING GLADE CRE 200.8101.739 5,065.66 .00 .00 .00 .00 .00 .00
TINKER CREEK CANOE RAMP PR 200.8101.740 .00 .00 .00 .00 500.00 500.00 .00
VDOT TA GRANT GLADECREEK P 200.8101.741 .00 117.99 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.8101.799 .00 .00 .00 .00 .00 .00 .00
LEASE/RENT OF EQUIP 200.8101.801 1,608.00 1,678.53 1,557.51 966.00 1,800.00 1,800.00 1,800.00
PLANNING & ZONING DEPARTMENT 239,453.55 257,230.70 246,908.46 145,068.73 279,905.65 434,173.00 393,423.00
97
Actual Estimated Projected
Performance Measures Strategic Plan Goal FY19-20 FY20-21 FY21-22
Administer Town's Façade Grant 3
Administer Town's Change of Use Grant 3
Administer Econ. Dev. Performance Agreements 3
Administer Town's Revolving Loan Program 3
Town Sponsored/Co Sponsored Events & Festivals 1 16 9 16
Sales Tax Revenue*2 $1,181,933.05 $1,079,047.33 $1,157,416.00
Meals Tax Revenue*2 $1,289,456.84 $1,125,000.00 $1,282,197.00
Departmental Goals
4. Encourage redevelopment of vacant properties.
5. Partner with the Vinton Area Chamber of Commerce to initiate marketing programs that promote all aspects of the Town.
Economic Development
The Mission of the Department of Economic Development is to develop and maintain a positive business atmosphere in order to promote
an appropriate mix of business for the purpose of increasing the local tax base and to enhance employment opportunities, while also
1. Help foster a culture that embraces entrepreneurship that helps grow and retain local businesses.
2. Establish local incentives, remove development obstacles and develop the infrastructure necessary to promote a diverse and
sustainable economic base and encourage job creation.
3. Enhance relationships with existing businesses.
*Budget decreased in FY21 in anticipation of COVID19 impacts.
98
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 56,626 30,407 - (30,407) -100.00%
Operating 70,454 65,050 10,000 (55,050) -84.63%
Capital 23,828 10,000 10,000 - 0.00%
Total 150,908 105,457 20,000 (85,457) -81.03%
Authorized Positions
Economic Dev. Director 1.00 1.00 -
Total Positions 1.00 1.00 -
General Fund Expenditure Budget
Economic Development
Personnel Operating Capital
99
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
SALARIES & WAGES 200.8150.101 42,175.43 42,416.98 43,136.29 8,421.50 22,886.00 .00 .00
SALARIES & WAGES - PART-TI 200.8150.103 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 200.8150.105 .00 .00 .00 .00 .00 .00 .00
SS/MEDICARE 200.8150.201 3,231.70 3,250.60 3,305.58 645.16 1,750.78 .00 .00
RETIREMENT CONTRIBUTION- V 200.8150.202 4,594.33 4,753.76 5,016.24 1,112.95 2,808.00 .00 .00
INSURANCE - VRS 200.8150.203 550.80 531.13 561.60 119.65 302.00 .00 .00
NATIONWIDE 200.8150.204 60.18 60.18 60.36 9.64 30.00 .00 .00
MEDICAL INSURANCE 200.8150.205 3,468.00 3,684.00 3,684.00 1,324.00 2,317.00 .00 .00
WORKERS' COMPENSATION INS 200.8150.211 93.69 83.18 861.76 294.20 690.00 .00 .00
CONTRACTUAL SERVICES 200.8150.302 .00 .00 .00 .00 .00 .00 .00
MAINTENANCE SERVICE CONTRA 200.8150.305 .00 .00 .00 .00 .00 .00 .00
ADVERTISING 200.8150.307 3,510.73 .00 .00 .00 .00 10,000.00 .00
MARKETING 200.8150.308 7,300.00 6,377.43 7,341.54 .00 5,000.00 5,000.00 5,000.00
CDBG PLANNING GRANT 200.8150.323 .00 .00 .00 .00 .00 .00 .00
FACADE GRANT 200.8150.342 5,000.00 .00 .00 1,509.00 .00 5,000.00 5,000.00
CDBG RELATED EXPENDITURES 200.8150.345 8,000.00 76.25 5,643.75 .00 .00 .00 .00
CDBG MATCH EXPENDITURES 200.8150.346 .00 .00 .00 .00 .00 .00 .00
TELEPHONE 200.8150.521 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 200.8150.541 47.00 10.00 21.50 68.95 150.00 .00 .00
TRAVEL & TRAINING 200.8150.560 2,351.95 1,884.91 1,412.51 .00 .00 .00 .00
CONTRIB/TRANS TO OTHER GOV 200.8150.567 55,500.00 55,500.25 55,500.00 57,303.75 59,000.00 .00 .00
LIB PROP LEASE TERMINATION 200.8150.568 .00 .00 .00 .00 .00 .00 .00
DUES & SUBSCRIPTIONS 200.8150.581 1,196.00 450.00 330.38 119.88 600.00 .00 .00
MISCELLANEOUS 200.8150.585 .00 .00 129.95 .00 .00 .00 .00
MEETING EXPENSES 200.8150.589 392.83 612.16 74.41 .00 300.00 .00 .00
DEMOLITION-ECONOMIC DEV 200.8150.595 .00 .00 .00 .00 .00 .00 .00
PERFORMANCE AGREEMENT 200.8150.596 .00 .00 .00 .00 .00 .00 .00
FURNITURE & FIXTURES 200.8150.702 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 200.8150.709 .00 .00 .00 .00 .00 .00 .00
SPECIAL PROJECTS 200.8150.722 2,182.99 6,709.88 23,828.00 4,920.49 10,000.00 20,000.00 10,000.00
RSTP WALNUT ST IMP 200.8150.723 376.87 .00 .00 .00 .00 .00 .00
GISH MILL STUDY GRANT 200.8150.724 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 200.8150.799 .00 .00 .00 .00 .00 .00 .00
ECONOMIC DEVELOPMENT 140,032.50 126,400.71 150,907.87 75,849.17 105,833.78 40,000.00 20,000.00
100
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 79,161 115,000 120,000 5,000 4.35%
Capital - - - - 0.00%
Total 79,161 115,000 120,000 5,000 4.35%
General Fund Expenditure Budget
Public Transportation
Personnel Operating Capital
101
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
VALLEY METRO BUS SERVICES 200.8160.309 115,744.83 118,026.24 79,161.29 578.32 80,000.00 125,000.00 120,000.00
PUBLIC TRANSPORTATION 115,744.83 118,026.24 79,161.29 578.32 80,000.00 125,000.00 120,000.00
102
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 1,998 7,350 2,765 (4,585) -62.38%
Capital - - - - 0.00%
Total 1,998 7,350 2,765 (4,585) -62.38%
General Fund Expenditure Budget
Vinton Business Center
Personnel Operating Capital
103
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
CONTRACTUAL SERVICES 200.8170.302 2,112.50 1,917.50 1,917.50 .00 6,835.00 6,835.00 2,250.00
MAINTENANCE & REPAIR BLDG. 200.8170.350 .00 .00 .00 .00 200.00 200.00 200.00
MNT LANDSCAPING MATERIALS 200.8170.364 .00 .00 .00 .00 .00 .00 .00
ELECTRICAL SERVICES 200.8170.510 161.96 115.14 80.66 .00 165.00 165.00 165.00
MATERIALS & SUPPLIES 200.8170.553 .00 .00 .00 .00 150.00 150.00 150.00
MISCELLANEOUS 200.8170.585 .00 .00 .00 .00 .00 .00 .00
VINTON BUSINESS CENTER 2,274.46 2,032.64 1,998.16 .00 7,350.00 7,350.00 2,765.00
104
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 302,493 53,400 104,008 50,608 94.77%
Capital - - - - 0.00%
Total 302,493 53,400 104,008 50,608 94.77%
General Fund Expenditure Budget
Performance Agreements
Personnel Operating Capital
105
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
ROLAND E COOK AGREEMENT 200.8180.501 4,604.01 1,263.15 1,286.25 1,308.65 1,400.00 1,308.00 1,308.00
WILLIAM BYRD HS AGREEMENT 200.8180.502 .00 1,859.28 1,206.61 2,628.64 2,000.00 2,700.00 2,700.00
OLD VINTON LIBRARY AGREEME 200.8180.503 .00 17,127.48 50,000.00 .00 50,000.00 50,000.00 50,000.00
VINYARD STATION AGREEMENT 200.8180.504 .00 .00 250,000.00 .00 .00 50,000.00 50,000.00
PERFORMANCE AGREEMENTS 4,604.01 20,249.91 302,492.86 3,937.29 53,400.00 104,008.00 104,008.00
106
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 8,200 5,000 4,800 (200) 100.00%
Operating - - - - 0.00%
Capital - - - - 0.00%
Total 8,200 5,000 4,800 (200) 100.00%
General Fund Expenditure Budget
Retiree Insurance
Personnel Operating Capital
107
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
MEDICAL INSURANCE 200.8190.205 .00 .00 8,200.00 3,200.00 5,000.00 4,800.00 4,800.00
RETIREE INSURANCE .00 .00 8,200.00 3,200.00 5,000.00 4,800.00 4,800.00
108
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 455,691 444,882 444,131 (751) -0.17%
Capital - - - - 0.00%
Total 455,691 444,882 444,131 (751) -0.17%
General Fund Expenditure Budget
Debt Retirement
Personnel Operating Capital
109
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
OFS-PMT TO RFND ESCRW AGNT 200.8800.705 .00 .00 .00 .00 .00 .00 .00
CAPITAL LEASE OFU 200.8800.901 .00 .00 .00 .00 .00 .00 .00
POLICE VEHICLE LEASE - INT 200.8800.902 1,772.06 .00 .00 .00 .00 .00 .00
OTHER LOAN COSTS 200.8800.903 7,215.00 125.00 .00 .00 1,500.00 1,500.00 125.00
PRINCIPAL -VRA 2004 PUB SA 200.8800.904 .00 .00 .00 .00 .00 .00 .00
INTEREST - VRA 2004 PUB SA 200.8800.905 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - WAR MEM BLDG 200.8800.906 .00 .00 .00 .00 .00 .00 .00
INTEREST - WAR MEM BLDG 200.8800.907 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL VRA 2006 PUB SAF 200.8800.908 35,000.00 35,000.00 40,000.00 45,000.00 45,000.00 45,000.00 45,000.00
INTEREST VRA 2006 PUB SAFE 200.8800.909 21,761.37 20,046.37 18,195.10 8,603.17 16,097.00 13,886.00 13,886.00
BOND ISSUE COST - CAPITAL 200.8800.916 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL-CAPITAL PROJ '06 200.8800.917 .00 .00 .00 .00 .00 .00 .00
INTEREST-CAPITAL PROJ '06 200.8800.918 .00 .00 .00 .00 .00 .00 .00
POLICE LEASE - PRINCIPAL 200.8800.921 54,837.18 .00 .00 .00 .00 .00 .00
POLICE LEASE - INTEREST 200.8800.922 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - 2013 BOND-REFU 200.8800.923 205,332.35 207,059.36 218,521.56 219,637.69 219,638.00 225,387.00 225,387.00
INTEREST - 2013 BOND REFUN 200.8800.924 34,224.34 29,997.36 25,635.13 11,697.64 21,145.00 16,583.00 16,583.00
RCACP SERIES 2013 PRINCIPA 200.8800.925 8,040.00 8,240.00 8,444.00 .00 .00 .00 .00
RCACP SERIES 2013 INTEREST 200.8800.926 1,022.77 6,489.78 .00 .00 .00 .00 .00
PRINCIPAL - 2015 PW LEASE 200.8800.927 .00 .00 .00 .00 .00 .00 .00
INTEREST - 2015 PW LEASE 200.8800.928 .00 .00 .00 .00 .00 .00 .00
GO REFUND SERIES 2016A PRI 200.8800.929 61,000.00 64,000.00 68,000.00 .00 66,000.00 69,000.00 69,000.00
GO REFUND SERIES 2016A INT 200.8800.930 14,083.50 12,833.00 11,521.00 5,063.50 10,127.00 8,774.00 8,774.00
2017 LEASE PURCHASE PRIN 200.8800.931 16,990.31 34,602.67 35,448.98 18,048.30 36,316.00 37,205.00 37,205.00
2017 LEASE PURCHASE INT 200.8800.932 3,131.16 5,640.25 4,793.95 2,073.16 3,927.00 3,039.00 3,039.00
2018 VML KNUCKLEBOOM PRIN 200.8800.933 .00 10,131.31 20,736.15 21,383.95 21,384.00 22,052.00 22,052.00
2018 VML KNUCKLEBOOM INT 200.8800.934 .00 2,434.32 4,395.11 3,747.31 3,748.00 3,080.00 3,080.00
DEBT RETIREMENT 464,410.04 436,599.42 455,690.98 335,254.72 444,882.00 445,506.00 444,131.00
110
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
RESERVE FOR CONTINGENCIES 200.8900.407 .00 .00 .00 .00 .00 .00 .00
CONTINGENCIES .00 .00 .00 .00 .00 .00 .00
111
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating - 15,551 - (15,551) 100.00%
Capital - - - - 0.00%
Total - 15,551 - (15,551) 100.00%
General Fund Expenditure Budget
Travel & Training General Fund
Personnel Operating Capital
112
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
TRAVEL (MILEAGE/FARE)200.9000.560 .00 .00 .00 1,342.50 15,551.00 .00 .00
TRAVEL & TRAINING .00 .00 .00 1,342.50 15,551.00 .00 .00
113
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Stormwater Fund Transfer 181,628 249,739 207,164 (42,575) -17.05%
Grant Fund Transfer - - - - 0.00%
Capital Fund Transfer 600,012 175,000 550,000 375,000 100.00%
Non Department Transfer - 24,025 - (24,025) 0.00%
Total 781,640 448,764 757,164 308,400 68.72%
General Fund Expenditure Budget
Transfers
Stormwater Fund Transfer
Capital Fund Transfer
114
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
TRANSFER TO STORMWATER 200.9950.900 140,298.10 171,912.73 181,627.65 145,680.78 249,739.00 217,717.00 207,164.00
TRANSFER TO GRANT FUND 200.9950.901 .00 161,990.75 .00 .00 .00 .00 .00
TRANSFER TO CAPITAL FUND 200.9950.905 .00 .00 600,012.00 102,083.31 175,000.00 550,000.00 550,000.00
NON DEPT TRANSFERS 200.9950.910 .00 .00 .00 .00 .00 .00 .00
TRANSFERS 140,298.10 333,903.48 781,639.65 247,764.09 424,739.00 767,717.00 757,164.00
115
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2018 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022 2022
VRS - TRUE-UP 200.9970.999 .00 .00 .00 .00 .00 .00 .00
VRS - TRUE-UP .00 .00 .00 .00 .00 .00 .00
TOTAL GENERAL FUND BUDGET 7,724,152.43 8,402,854.90 7,358,329.35 4,114,738.69 7,291,356.93 8,224,143.00 8,032,258.00
116
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
VML Risk Mgmt Grant 4,000 4,000 4,000 - 0.00%
AY21 GC Greenway 2B - - 380,800 380,800 100.00%
Total 4,000 4,000 384,800 380,800 9520.00%
Grant Fund Revenue Budget
***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 Revenue
VML Risk Mgmt Grant
117
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
DMV OVERTIME GRANT 250.1000.001 7,488.64 8,548.65 403.33 5,584.43 .00 .00
AY20 DMV OVERTIME GRANT 250.1001.001 .00 .00 .00 13,475.00 .00 .00
EMERGENCY SERVICES GRANT 250.1005.001 .00 .00 .00 .00 .00 .00
DCJS LIVE SCAN GRANT 250.1010.001 .00 .00 .00 .00 .00 .00
21ST CENTURY POLICING GRANT 250.1015.001 .00 .00 .00 .00 .00 .00
BVP VEST GRANT 250.1020.001 333.00 720.45 .00 .00 .00 .00
LE BLOCK GRANT 250.1025.001 .00 3,962.00 .00 .00 .00 .00
AY20 BVP VEST GRANT 250.1026.001 .00 .00 .00 2,286.00 .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 2,820.11 19,931.81 .00 .00
AY20 DMV DUI TASKFORCE GR 250.1036.001 .00 .00 .00 70,338.00 .00 .00
VDOT TA GLADECREEK PHII 250.1040.001 43,801.09 82,144.42 124,892.12 273,443.25 .00 .00
VDOT TA GLADECREEK PHII 250.1040.002 .00 .00 .00 91,745.22 .00 .00
VDOT TA GLADECREEK PHII 250.1040.003 .00 .00 .00 140,652.00 .00 .00
VDOT TA GLADECREEK PHII 250.1040.004 .00 .00 .00 19,931.00 .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 .00 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 GR 250.1060.001 8,638.75 21,361.25 .00 .00 .00 .00
BROWNFIELD GRANT 250.1065.001 .00 26,793.00 39,000.00 12,207.00 .00 .00
WALNUT AVE BIKE PED 5TH WEST 250.1070.001 .00 89,365.51 .00 1,357,264.65 .00 .00
VIDA/TAF GRANT PROGRAM 250.1075.001 .00 66,000.00 57,800.00 134,000.00 .00 .00
EPA BROWNFIELDS ASMT GRANT 250.1080.001 .00 59,143.92 39,313.50 240,856.08 .00 .00
AWYR 2019 BYRNE JAG GRANT 250.1085.001 .00 10,672.62 .00 1,092.38 .00 .00
2020 CENSUS GRANT 250.1090.001 .00 213.66 .00 .00 .00 .00
WALNT AV BIKE PED LEE TO 1ST 250.1095.001 .00 352.72 .00 544,897.28 .00 .00
CARES ACT FUNDING 250.1100.001 .00 16,246.13 1,356,948.97 1,397,139.87 .00 .00
CARES ACT UTILITY 250.1175.001 .00 .00 .00 68,764.67 .00 .00
2020 FEMA COVID19 250.1200.001 .00 24,270.15 .00 .00 .00 .00
AY21 DHR GISH MILL GRANT 250.1210.001 .00 .00 .00 .00 .00 .00
AY21 IRF ECON DEV GRANT 250.1220.001 .00 .00 .00 .00 .00 .00
AY21 DCJS BODY WORN CAMERA 250.1230.001 .00 .00 .00 .00 .00 .00
AY21 GLADE CREEK GRNWY PH2B 250.1240.001 .00 .00 .00 .00 380,800.00 380,800.00
FARMER'S MARKET SNAP/EBT REV 250.1300.001 .00 .00 70.00 .00 .00 .00
TRANSFERS FROM 250.4105.001 161,990.75 .00 .00 .00 .00 .00
TOTAL GRANT FUND BUDGET 283,471.45 458,261.14 1,652,110.03 4,397,608.64 384,800.00 384,800.00
118
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
VML Risk Mgmt Grant 4,000 4,000 4,000 - 0.00%
AY21 GC Greenway 2B - - 380,800 380,800 100.00%
Total 4,000 4,000 384,800 380,800 9520.00%
Grant Fund Expenditure Budget
***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
119
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
OVERTIME 250.1000.102 .00 6,309.20 6,036.50 8,548.65 2,820.12 3,905.65 .00 .00
TRAVEL & TRAINING 250.1000.560 .00 495.08 702.14 .00 .00 1,302.78 .00 .00
OTHER EQUIPMENT 250.1000.716 .00 2,824.00 750.00 .00 .00 376.00 .00 .00
OVERTIME 250.1001.102 .00 .00 .00 .00 1,624.99 10,880.00 .00 .00
TRAVEL & TRAINING 250.1001.560 .00 .00 .00 .00 .00 2,200.00 .00 .00
OTHER EQUIPMENT 250.1001.716 .00 .00 .00 .00 .00 395.00 .00 .00
SALARIES & WAGES 250.1005.101 .00 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1005.553 .00 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1010.553 .00 .00 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1015.553 .00 3,099.98 .00 .00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1020.553 .00 2,760.30 333.00 720.45 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1025.553 .00 5,093.00 .00 3,962.00 .00 .00 .00 .00
MATERIALS & SUPPLIES 250.1026.553 .00 .00 .00 .00 .00 2,286.00 .00 .00
MATERIALS & SUPPLIES 250.1030.553 .00 1,397.79 2,862.93 188,621.82 30,862.00 .00 .00 .00
SALARIES & WAGES 250.1035.101 .00 41,371.09 31,351.31 9,340.92 .00 5,214.68 .00 .00
OVERTIME 250.1035.102 .00 4,052.81 154.55 1,269.47 .00 5,483.17 .00 .00
MEDICARE & SS 250.1035.201 .00 3,200.69 2,363.91 820.27 .00 218.13 .00 .00
RETIREMENT-VRS 250.1035.202 .00 4,048.52 3,238.53 1,162.68 .00 310.27 .00 .00
INSURANCE-VRS 250.1035.203 .00 485.24 419.68 130.20 .00 -20.12 .00 .00
NATIONWIDE 250.1035.204 .00 .00 79.33 25.00 .00 15.67 .00 .00
MEDICAL INSURANCE 250.1035.205 .00 11,916.00 6,968.76 630.00 .00 429.24 .00 .00
WORKERS' COMPENSATION INS 250.1035.211 .00 1,106.73 1,013.52 485.20 .00 -352.45 .00 .00
UNIFORMS/WEARING APPAREL 250.1035.310 .00 148.84 106.50 584.24 .00 260.42 .00 .00
TELEPHONE 250.1035.521 .00 1,108.41 723.13 215.30 .00 -366.84 .00 .00
MATERIALS AND SUPPLIES 250.1035.553 .00 120.00 .00 96.50 .00 172.50 .00 .00
TRAVEL & TRAINING 250.1035.560 .00 711.86 .00 .00 .00 4,850.14 .00 .00
MOTOR VEHICLES & EQUIPMENT 250.1035.705 .00 35.00 .00 .00 .00 3,717.00 .00 .00
SALARIES & WAGES 250.1036.101 .00 .00 .00 .00 .00 43,014.00 .00 .00
OVERTIME 250.1036.102 .00 .00 .00 .00 .00 3,598.00 .00 .00
MEDICARE & SS 250.1036.201 .00 .00 .00 .00 .00 3,565.00 .00 .00
RETIREMENT-VRS 250.1036.202 .00 .00 .00 .00 .00 5,359.00 .00 .00
INSURANCE-VRS 250.1036.203 .00 .00 .00 .00 .00 576.00 .00 .00
NATIONWIDE 250.1036.204 .00 .00 .00 .00 .00 240.00 .00 .00
MEDICAL INSURANCE 250.1036.205 .00 .00 .00 .00 .00 7,560.00 .00 .00
WORKERS' COMPENSATION INS 250.1036.211 .00 .00 .00 .00 .00 1,566.00 .00 .00
MATERIALS AND SUPPLIES 250.1036.553 .00 .00 .00 .00 .00 200.00 .00 .00
TRAVEL & TRAINING 250.1036.560 .00 .00 .00 .00 .00 4,660.00 .00 .00
CONTRACTUAL SERVICES 250.1040.302 .00 .00 .00 .00 .00 64,739.11 .00 .00
SPECIAL PROJECT 250.1040.741 .00 19,607.80 43,801.09 93,539.64 182,120.93 461,032.36 .00 .00
GISH MILL STUDY GRANT 250.1045.724 .00 50,000.00 10,000.00 .00 .00 .00 .00 .00
VML RISK MANAGEMENT GRANT 250.1050.585 .00 3,928.00 4,000.00 4,000.00 .00 4,000.00 4,000.00 4,000.00
ARBOR DAY GRANT 250.1055.556 .00 100.00 800.00 .00 .00 .00 .00 .00
CCD NEIGHBORHOOD PLANNING 250.1060.302 .00 .00 8,638.75 21,361.25 .00 .00 .00 .00
BROWNFIELD GRANT 250.1065.302 .00 .00 .00 26,793.00 12,207.00 12,207.00 .00 .00
CONTRACTUAL SERVICES 250.1070.302 .00 .00 .00 89,017.35 23,576.00 160,982.65 .00 .00
MATERIALS & SUPPLIES 250.1070.553 .00 .00 .00 .00 .00 1,196,282.00 .00 .00
CONTRACTUAL SVCS 250.1075.302 .00 .00 .00 66,000.00 49,800.00 134,000.00 .00 .00
HAZARD MAT CONTRACTUAL SVC 250.1080.302 .00 .00 .00 47,817.60 23,733.00 252,182.40 .00 .00
PETR SITES CONTRACTUAL SVC 250.1080.303 .00 .00 .00 10,489.60 10,728.00 -10,489.60 .00 .00
HAZARD MAT OTHER SUPPLIES 250.1080.553 .00 .00 .00 .00 .00 .00 .00 .00
HAZARD MAT TRAVEL & DIR EX 250.1080.560 .00 .00 .00 836.72 .00 -836.72 .00 .00
PETR SITES TRAVEL & DIR EX 250.1080.585 .00 .00 .00 .00 .00 .00 .00 .00
MATERIALS AND SUPPLIES 250.1085.553 .00 .00 .00 3,628.98 .00 192.02 .00 .00
OTHER EQUIPMENT 250.1085.716 .00 .00 .00 7,043.64 .00 900.36 .00 .00
MATERIALS AND SUPPLIES 250.1090.553 .00 .00 .00 213.66 .00 .00 .00 .00
CONTRACTUAL SERVICES 250.1095.302 .00 .00 .00 352.72 8,448.00 149,647.28 .00 .00
MATERIALS & SUPPLIES 250.1095.553 .00 .00 .00 .00 .00 395,250.00 .00 .00
SALARIES & WAGES 250.1100.101 .00 .00 .00 .00 44,300.00 45,000.00 .00 .00
SS/MEDICARE 250.1100.201 .00 .00 .00 .00 3,388.95 3,443.00 .00 .00
MATERIALS & SUPPLIES 250.1100.553 .00 .00 .00 16,244.97 43,292.06 1,348,696.87 .00 .00
WATER & SEWER ASSISTANCE 250.1175.513 .00 .00 .00 .00 .00 68,764.67 .00 .00
2020 FEMA COVID19 REIMB 250.1200.553 .00 .00 .00 24,270.15 .00 .00 .00 .00
A&E RECOVERY & REHAB 250.1210.315 .00 .00 .00 .00 .00 .00 .00 .00
NATIONAL REGISTER ACTIV 250.1210.316 .00 .00 .00 .00 .00 .00 .00 .00
H&H STUDY 250.1210.317 .00 .00 .00 .00 .00 .00 .00 .00
CONSTRUCTION ACTIV 250.1210.318 .00 .00 .00 .00 .00 .00 .00 .00
IRF RELATED EXPENDITURES 250.1220.345 .00 .00 .00 .00 .00 .00 .00 .00
CONTRACTUAL SVCS 250.1240.302 .00 .00 .00 .00 .00 .00 10,560.00 10,560.00
ROW & UTILITIES 250.1240.513 .00 .00 .00 .00 .00 .00 8,000.00 8,000.00
CONSTRUCTION ACTIV 250.1240.741 .00 .00 .00 .00 .00 .00 362,240.00 362,240.00
FARMER'S MARKET SNAP/EBT P 250.1300.553 .00 .00 .00 .00 .00 .00 .00 .00
TOTAL GRANT FUND .00 163,920.34 124,343.63 628,221.98 436,901.05 4,397,608.64 384,800.00 384,800.00
***Existing multi-year grants with approved budget will have a rollforward of avilable budget after the annual audit process.
120
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Operating Revenues 3,787,564 3,818,500 4,103,070 284,570 7.45%
Use of Money 8,271 5,000 10,294 5,294 105.88%
Recovered Costs 7,055 3,000 39,000 36,000 1200.00%
Use of Fund Balance - - 361,231 361,231 100.00%
Total 3,802,891 3,826,500 4,513,595 687,095 17.96%
Utility Fund Summary of Revenues
FY 21-22 Revenue Budget
Operating Revenues
Use of Money
Recovered Costs
Use of Fund Balance
121
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
WATER CONNECTION FEES 300.1303.031 .00 .00 .00 .00 .00 .00
SEWER CONNECTION FEES 300.1303.032 .00 .00 .00 .00 .00 .00
SEWER INSPECTION FEES 300.1303.033 750.00 785.00 785.00 500.00 796.00 796.00
WATER SERVICE BILLING 300.1303.034 1,573,040.97 1,596,473.65 928,606.34 1,650,000.00 1,739,249.00 1,739,249.00
SEWER SERVICE BILLING 300.1303.035 1,764,815.35 1,795,142.00 1,070,254.84 1,831,000.00 1,926,607.00 1,926,607.00
WATER/SEWER PENALTIES 300.1303.036 48,572.64 31,725.81 28,845.89 50,000.00 41,668.00 41,668.00
ROANOKE COUNTY UTILITY TAX 300.1303.037 51,608.78 48,430.51 27,713.09 51,000.00 52,436.00 52,436.00
ACCOUNT ACTIVATION FEE 300.1303.038 17,439.12 13,877.69 8,549.88 15,000.00 16,228.00 16,228.00
SYSTEM DVLPMNT. FEE - WATE 300.1303.060 71,680.00 62,720.00 37,120.00 35,000.00 72,885.00 72,885.00
SYSTEM DVLPMNT. FEE - SEWE 300.1303.061 69,550.00 60,190.00 38,785.00 37,000.00 71,940.00 71,940.00
WATER INSPECTION FEE 300.1303.062 960.00 1,000.00 760.00 1,000.00 1,073.00 1,073.00
WATER METER SETTING FEES 300.1303.063 8,907.00 6,905.00 4,940.00 3,000.00 9,817.00 9,817.00
BULK WATER 300.1303.064 153,417.10 168,510.61 104,134.09 145,000.00 170,371.00 170,371.00
WATER/SEWER BILLING AND PERMITS 3,760,740.96 3,785,760.27 2,250,494.13 3,818,500.00 4,103,070.00 4,103,070.00
INTEREST FROM INVESTMENTS 300.1501.001 9,006.84 8,271.07 2,896.48 5,000.00 10,294.00 10,294.00
INTEREST INCOME FROM BONDS 300.1501.004 .00 .00 .00 .00 .00 .00
REVENUE FROM USE OF MONEY 9,006.84 8,271.07 2,896.48 5,000.00 10,294.00 10,294.00
SALE OF MATERIALS & SUPPLI 300.1502.006 .00 .00 .00 .00 .00 .00
REVENUE FROM USE OF PROPERTY .00 .00 .00 .00 .00 .00
MISCELLANEOUS INCOME 300.1899.001 149.91 1,804.13 121.57 .00 .00 .00
RE-APPROPRIATED FUND BALAN 300.1899.009 .00 .00 .00 121,145.00 361,231.00 361,231.00
MISCELLANEOUS INCOME 300.1899.010 718.31 .00 121.98 .00 .00 .00
BOND PROCEEDS 300.1899.013 .00 .00 .00 .00 .00 .00
PROCEEDS - BOND ISSUE 300.1899.014 .00 .00 .00 .00 .00 .00
CAPITAL ASSET DONATIONS 300.1899.019 .00 .00 .00 .00 .00 .00
PLANNING GRANT WW EXTSN PR 300.1899.056 .00 .00 .00 .00 .00 .00
MISCELLANEOUS INCOME 868.22 1,804.13 243.55 121,145.00 361,231.00 361,231.00
RECOVERIES & REBATES 300.1901.001 447.58 5,193.78 1,665.00 2,128.90 35,000.00 35,000.00
RECONNECTION FEES 300.1901.002 4,164.20 1,861.48 1,118.48 3,000.00 4,000.00 4,000.00
RECOVERED COSTS 4,611.78 7,055.26 2,783.48 5,128.90 39,000.00 39,000.00
TRANSFER FROM 300.4105.001 .00 .00 .00 .00 .00 .00
TRANSFERS .00 .00 .00 .00 .00 .00
TOTAL UTILITY FUND BUDGET 3,775,227.80 3,802,890.73 2,256,417.64 3,949,773.90 4,513,595.00 4,513,595.00
122
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Administration 518,509 439,560 530,204 90,644 20.62%
Customer Account 320,496 305,900 366,237 60,337 19.72%
Water System Operations 871,931 929,862 1,062,146 132,284 14.23%
Purchased Water 147,810 145,000 150,000 5,000 3.45%
Wastewater Operations 687,220 861,807 941,547 79,740 9.25%
Debt Service 156,348 770,629 1,256,297 485,668 63.02%
Performance Agreements - - - - 0.00%
Contingency/Depreciation 786,351 124,004 - (124,004) 0.00%
Transfers 181,628 249,738 207,164 (42,574) -17.05%
Total 3,670,293 3,826,500 4,513,595 687,095 113.25%
Utility Fund Summary of Expenditures
FY 21-22 Expenditure Budget
Administration
Customer Account
Water System Operations
Purchased Water
Wastewater Operations
Debt Service
Performance Agreements
Contingency/Depreciation
Transfers
123
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 315,851 204,714 291,058 86,344 42.18%
Operating 202,658 154,846 239,146 84,300 54.44%
Capital - 80,000 - (80,000) -100.00%
Total 518,509 439,560 530,204 90,644 20.62%
Authorized Positions
Utility System Manager 1.00 1.00 1.00
Total Positions 1.00 1.00 1.00
Utility Fund Expenditure Budget
Water & Wastewater Administration
Personnel Operating Capital
124
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
SALARIES & WAGES 300.9400.101 138,427.62 182,370.04 166,984.53 158,113.37 95,002.48 170,696.29 209,911.00 209,911.00
SALARIES & WAGES - OVERTIV 300.9400.102 .00 .00 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 300.9400.103 .00 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 300.9400.105 .00 .00 .00 510.55 1,508.16 5,968.76 .00 .00
SS/MEDICARE 300.9400.201 11,708.57 14,345.35 11,983.89 11,694.05 7,274.11 13,451.24 16,058.00 16,058.00
RETIREMENT CONTRIBUTION- V 300.9400.202 -7,068.52 19,652.82 64,675.50 124,918.41 11,573.01 20,807.02 21,597.00 25,776.00
INSURANCE - VRS 300.9400.203 2,045.91 13.91 3,673.69 -2,035.07 1,244.96 2,237.60 2,772.00 2,772.00
NATIONWIDE 300.9400.204 289.51 339.94 275.35 254.43 291.36 1,633.48 2,440.00 2,440.00
MEDICAL INSURANCE 300.9400.205 27,983.40 25,823.31 20,720.04 21,371.51 15,601.12 26,939.65 31,618.00 31,618.00
CAR ALLOWANCE 300.9400.206 500.00 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID 300.9400.207 430.72 502.45 349.94 152.70 121.25 472.68 582.00 582.00
UNEMPLOYMENT INSURANCE 300.9400.209 .00 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 300.9400.211 1,545.25 343.85 1,270.47 871.24 299.60 2,281.44 1,901.00 1,901.00
CONTRACTUAL SERVICES 300.9400.302 10,071.02 12,134.95 17,610.37 12,837.16 5,933.46 15,480.00 25,530.00 25,530.00
INDEPENDENT AUDITORS 300.9400.303 19,814.34 17,595.75 17,780.00 13,075.00 18,909.25 23,587.00 23,587.00 23,587.00
MAINTENANCE SERVICE CONTRA 300.9400.305 25,617.35 25,741.11 25,741.11 25,857.82 13,585.91 32,464.00 32,464.00 32,464.00
PROFESSIONAL & TECHNICAL P 300.9400.357 43.26 343.67 369.89 98.92 60.82 700.00 700.00 700.00
TELEPHONE 300.9400.521 3,015.56 2,962.11 3,132.71 3,257.98 1,430.75 3,000.00 3,000.00 3,000.00
POSTAGE 300.9400.522 .00 .00 .00 .00 .00 .00 .00 .00
SMALL INSURANCE CLAIMS 300.9400.537 250.00 257.85 50.52 .00 .00 .00 .00 .00
LIABILITY INSURANCE 300.9400.538 .00 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 300.9400.541 2,268.33 1,382.21 1,053.96 917.05 748.22 2,800.00 2,800.00 2,800.00
PRINTING SUPPLIES-FINANCE 300.9400.546 .00 .00 .00 .00 .00 .00 .00 .00
MAT. & SUPP. - STORM RELAT 300.9400.554 .00 .00 .00 .00 .00 .00 .00 .00
JANITORIAL SUPPLY 300.9400.555 744.02 728.72 790.29 1,129.09 463.55 850.00 1,000.00 1,000.00
TRAVEL (MILEAGE/FARE)300.9400.560 605.00 256.00 82.63 348.24 .00 1,200.00 1,200.00 1,200.00
C D L PROGRAM 300.9400.580 20.00 48.00 72.00 50.00 275.00 300.00 300.00 300.00
DUES & SUBSCRIPTIONS 300.9400.581 978.91 1,275.00 1,387.00 1,080.92 1,279.08 2,215.00 2,215.00 2,215.00
MISCELLANEOUS 300.9400.585 .00 50.84 .00 .00 .00 .00 .00 .00
ROANOKE COUNTY UTILITY TAX 300.9400.586 45,427.86 45,247.36 45,042.45 42,415.47 24,068.45 48,200.00 48,200.00 48,200.00
MEETING EXPENSES 300.9400.589 .00 50.74 93.71 168.90 .00 350.00 350.00 350.00
WATER WORKS ASSESSMENT FEE 300.9400.590 14,947.65 14,947.65 14,947.65 14,947.65 14,947.65 15,200.00 15,200.00 15,200.00
EMPLOYEE APPRECIATION 300.9400.591 500.47 653.78 361.68 36.88 147.84 700.00 700.00 700.00
VA UTILITY PROTECTION SRVC 300.9400.597 1,475.24 1,433.25 1,794.45 1,844.85 1,037.40 1,800.00 1,800.00 1,800.00
BAD DEBT EXPENSE 300.9400.603 .00 .00 .00 .00 .00 .00 .00 .00
OFFICE EQUIPMENT 300.9400.707 .00 .00 .00 .00 3,247.37 .00 .00 .00
CAPITAL OUTLAY 300.9400.799 .00 .00 .00 .00 .00 .00 .00 .00
LEASE/RENTAL OF EQUIPMENT 300.9400.801 911.13 948.00 988.87 851.59 567.00 1,000.00 1,100.00 1,100.00
RENT OF BUILDING 300.9400.802 75,000.00 75,000.00 75,000.00 75,000.00 43,750.00 75,000.00 75,000.00 75,000.00
LEASE OF STORAGE FACILITY 300.9400.803 4,000.08 4,000.08 4,000.08 4,000.08 2,666.72 4,000.00 4,000.00 4,000.00
BANK SERVICE CHARGES 300.9400.903 7,544.67 6,761.33 4,918.11 4,740.27 1,450.33 .00 .00 .00
CREDIT CARD FEES 300.9400.904 26,592.46 28,786.46 20,408.30 .00 .00 .00 .00 .00
WATER & WASTEWATER ADMINISTRATION 415,689.81 483,996.53 505,559.19 518,509.06 267,484.85 473,334.16 526,025.00 530,204.00
125
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 269,282 233,650 284,974 51,324 21.97%
Operating 45,859 57,750 75,263 17,513 30.33%
Capital 5,355 14,500 6,000 (8,500) -58.62%
Total 320,496 305,900 366,237 60,337 19.72%
Utility Fund Expenditure Budget
Customer Accounts
Personnel Operating Capital
126
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
SALARIES & WAGES 300.9405.101 165,017.42 145,011.06 180,203.73 174,664.34 99,676.63 180,759.38 178,483.00 181,958.00
SALARIES & WAGES - OVERTIM 300.9405.102 122.57 2,535.91 1,365.41 1,983.34 2,125.72 742.11 500.00 500.00
SALARIES & WAGES - PART-TI 300.9405.103 2,430.17 8,406.82 18,268.45 17,740.51 12,062.34 26,984.44 25,601.00 25,601.00
SEPARATION PAY 300.9405.105 4,134.52 .00 663.99 15.01 .00 .00 .00 .00
SS/MEDICARE 300.9405.201 12,634.31 11,576.07 14,853.89 14,523.19 8,591.34 15,885.24 15,651.00 15,917.00
RETIREMENT CONTRIBUTION -V 300.9405.202 17,894.07 15,249.48 19,632.50 19,909.17 12,145.19 22,148.20 22,217.00 22,650.00
INSURANCE - VRS 300.9405.203 2,136.95 1,811.82 2,221.66 2,245.11 1,306.86 2,381.89 2,389.00 2,436.00
NATIONWIDE 300.9405.204 345.63 236.89 459.47 441.37 218.56 404.34 384.00 384.00
MEDICAL INSURANCE 300.9405.205 26,979.60 31,005.60 37,951.77 36,000.20 22,076.99 36,265.46 34,342.00 34,342.00
DISABILITY INS - HYRBID 300.9405.207 213.11 438.64 814.29 432.31 255.20 804.49 929.00 958.00
UNEMPLOYMENT INSURANCE 300.9405.209 306.68 .00 674.36 203.46 .00 .00 .00 .00
WORKERS' COMPENSATION INS 300.9405.211 .00 1,152.03 821.09 1,124.08 80.97 216.13 224.00 228.00
CONTRACTUAL SERVICES 300.9405.302 .00 .00 2,570.30 1,231.98 3,769.00 2,500.00 3,000.00 3,000.00
MAINTENANCE & REPAIRS EQUI 300.9405.304 715.86 482.40 180.47 18.00 .00 700.00 200.00 200.00
MAINTENANCE SERVICE CONTRA 300.9405.305 83.40 749.72 798.66 1,215.17 892.01 800.00 18,913.00 18,913.00
PRINTING & BINDING 300.9405.306 931.35 986.70 532.90 697.59 127.86 1,000.00 750.00 750.00
ADVERTISING 300.9405.307 .00 .00 .00 75.00 .00 .00 .00 .00
UNIFORMS/WEARING APPAREL 300.9405.310 440.27 .00 .00 .00 .00 .00 .00 .00
WATER/SEWER BILLING ACCOUN 300.9405.355 21,284.79 24,584.27 21,904.38 22,217.31 12,092.53 25,000.00 25,000.00 25,000.00
TELEPHONE 300.9405.521 41.17 .00 .00 .00 .00 300.00 .00 .00
POSTAGE 300.9405.522 1,091.78 .00 225.87 7.35 .00 100.00 50.00 50.00
MOTOR VEHICLE INSURANCE 300.9405.535 .00 .00 .00 .00 .00 .00 .00 .00
LIBAILITY INSURANCE 300.9405.538 .00 .00 .00 .00 .00 .00 .00 .00
OFFICE SUPPLIES 300.9405.541 1,372.91 2,018.75 2,105.38 2,356.61 1,674.63 2,100.00 2,100.00 2,100.00
GAS, OIL, GREASE &ANTIFREE 300.9405.548 166.74 .00 .00 .00 94.33 .00 .00 .00
SMALL TOOLS 300.9405.554 .00 .00 .00 .00 23.94 .00 .00 .00
TRAVEL (MILEAGE/FARE)300.9405.560 .00 .00 25.34 .00 159.00 200.00 200.00 200.00
DUES & SUBSCRIPTIONS 300.9405.581 .00 .00 .00 280.00 35.64 50.00 50.00 50.00
MISCELLANEOUS 300.9405.585 120.60 408.22 100.10 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 300.9405.709 1,005.42 458.81 2,232.48 2,528.14 3,589.32 2,500.00 3,572.00 1,000.00
METER REPLACEMENT 300.9405.710 .00 2,386.10 3,052.78 2,826.80 6,901.94 12,000.00 5,000.00 5,000.00
OTHER EQUIPMENT 300.9405.716 406.63 209.35 127.97 .00 .00 .00 .00 .00
CAPITAL OUTLAY 300.9405.799 .00 .00 5,900.00 .00 .00 .00 .00 .00
BANK SERVICE CHARGES 300.9405.903 .00 .00 .00 .00 .00 5,000.00 5,000.00 5,000.00
CREDIT CARD FEES 300.9405.904 .00 .00 .00 17,759.64 9,206.76 20,000.00 20,000.00 20,000.00
CUSTOMER ACCOUNTS 259,875.95 249,708.64 317,687.24 320,495.68 197,106.76 358,841.68 364,555.00 366,237.00
127
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 385,531 356,521 464,869 108,348 30.39%
Operating 251,771 342,091 396,027 53,936 15.77%
Capital 234,629 231,250 201,250 (30,000) -12.97%
Total 871,931 929,862 1,062,146 132,284 14.23%
Authorized Positions
Utility System Operator I 3.00 3.00 -
Utility System Operator II - - 2.00
Utility System Operator III 1.00 1.00 1.00
Total Positions 4.00 4.00 3.00
Utility Fund Expenditure Budget
Water System Maintenance
Personnel Operating Capital
128
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
SALARIES & WAGES 300.9410.101 177,486.44 234,263.10 261,846.77 236,992.38 153,914.82 226,448.56 283,752.00 283,752.00
SALARIES & WAGES - OVERTIM 300.9410.102 33,456.50 49,722.48 36,450.13 34,430.95 22,207.60 38,121.51 35,000.00 35,000.00
SALARIES & WAGES - PART-TI 300.9410.103 1,256.40 148.91 .00 .00 .00 .00 .00 .00
SEPARATION PAY 300.9410.105 926.37 384.40 5,762.32 741.72 107.90 53.48 .00 .00
SS/MEDICARE 300.9410.201 15,738.58 21,274.51 22,748.53 19,972.42 13,087.21 20,025.03 24,385.00 24,385.00
RETIREMENT CONTRIBUTION- V 300.9410.202 -14,226.04 25,389.37 28,605.29 28,259.05 18,564.90 26,054.78 35,308.00 35,308.00
INSURANCE - VRS 300.9410.203 2,387.96 3,220.05 3,227.75 3,175.92 2,023.40 2,984.15 3,797.00 3,797.00
NATIONWIDE 300.9410.204 434.94 474.65 615.49 416.45 194.72 549.69 840.00 840.00
MEDICAL INSURANCE 300.9410.205 55,111.78 39,170.98 55,222.58 52,631.75 39,015.28 56,314.19 65,359.00 65,359.00
DISABILITY INS - HYBRID EM 300.9410.207 532.18 884.05 1,255.70 421.66 331.16 686.90 1,079.00 1,079.00
UNEMPLOYMENT INSURANCE 300.9410.209 .00 .00 .00 135.64 254.33 254.33 .00 .00
WORKERS' COMPENSATION INS 300.9410.211 1,061.35 7,685.22 7,081.60 8,352.93 4,566.84 10,483.16 15,349.00 15,349.00
CONTRACTUAL SERVICES 300.9410.302 17,933.22 16,116.38 23,876.63 24,426.83 8,098.20 28,025.00 28,025.00 28,025.00
MAINTENANCE & REPAIRS EQUI 300.9410.304 10,617.80 18,371.94 12,176.16 16,223.83 7,753.18 17,128.90 15,000.00 15,000.00
PRINTING & BINDING 300.9410.306 .00 528.15 953.05 31.46 60.77 2,000.00 1,000.00 1,000.00
UNIFORMS/WEARING APPAREL 300.9410.310 4,328.88 3,933.10 3,833.28 3,518.01 1,629.48 4,560.00 5,020.00 5,020.00
WATER PURCHASED FOR RESALE 300.9410.313 .00 15,367.43 .00 .00 .00 .00 .00 .00
MAINTENANCE & REPAIR BLDG. 300.9410.350 .00 .00 .00 .00 .00 .00 .00 .00
LABORATORY TESTING 300.9410.353 9,855.98 10,668.91 9,958.44 9,624.26 3,094.28 18,000.00 18,000.00 15,000.00
WATER BILLING-FINANCE 300.9410.355 .00 156.96 157.26 157.89 .00 .00 .00 .00
WATER STORAGE- MNT. & REPA 300.9410.361 393.92 4,174.66 502.54 .00 .00 4,000.00 8,000.00 4,000.00
CHESTNUT WELL REPAIR & MNT 300.9410.380 .00 45.74 1,656.58 3,060.00 86.66 3,020.00 3,020.00 3,020.00
CRAIG WELL REPAIR & MNT 300.9410.381 104.72 193.78 1,600.61 3,606.45 86.66 7,230.00 9,000.00 7,230.00
BUSH WELL #1 REPAIR & MNT 300.9410.382 144.06 45.74 1,421.12 3,864.00 117.24 5,250.00 5,250.00 5,250.00
MANSARD SQ WELL REPAIR & M 300.9410.383 24,716.44 242.36 7,020.30 2,696.38 1,498.97 5,250.00 8,000.00 5,250.00
SPRING GROVE WELL REP & MN 300.9410.384 12.85 437.94 2,680.17 575.27 12,498.75 5,250.00 5,250.00 5,250.00
MELISSA WELL REPAIR & MNT 300.9410.385 201.58 107.10 1,009.49 2,444.51 .00 5,250.00 5,250.00 5,250.00
STONEBRIDGE WELL REP & MNT 300.9410.386 11,290.98 751.62 2,583.40 3,055.11 .00 5,250.00 5,250.00 5,250.00
ROUTE 24 WELL REPAIR & MNT 300.9410.387 .00 566.63 595.90 1,220.40 260.46 5,250.00 5,250.00 5,250.00
BUSH WELL #2 REPAIR & MNT 300.9410.388 311.04 2,092.84 1,676.12 4,001.54 883.97 7,770.00 9,000.00 7,770.00
BUSH WELL #3 REPAIR & MTN 300.9410.389 .00 .00 655.89 128.00 .00 2,000.00 4,000.00 2,000.00
ELECTRICAL SERVICES 300.9410.510 115,510.23 111,231.74 103,045.28 99,850.61 40,022.48 115,000.00 115,000.00 115,000.00
PROPERTY INSURANCE 300.9410.532 5,908.00 4,391.00 5,364.00 5,132.00 3,642.00 5,365.00 5,365.00 5,365.00
MOTOR VECHICLE INSURANCE 300.9410.535 6,493.23 6,772.00 5,072.00 6,264.00 4,503.00 5,072.00 5,072.00 5,072.00
LIABILITY INSURANCE 300.9410.538 12,092.38 11,317.00 10,348.00 10,825.00 7,947.00 10,349.00 10,825.00 10,825.00
GAS, OIL,GREASE & ANTIFREE 300.9410.548 12,749.32 14,630.12 14,012.73 16,705.33 6,996.04 15,400.00 15,400.00 15,400.00
OIL, ANTIFREEZE, AND FLUID 300.9410.549 1,061.04 976.18 778.39 802.01 626.31 1,500.00 1,500.00 1,500.00
MATERIALS & SUPPLIES 300.9410.553 26,125.89 28,401.79 30,342.14 11,623.08 13,207.77 35,000.00 35,000.00 35,000.00
SMALL TOOLS 300.9410.554 1,272.45 1,194.17 459.64 338.70 147.40 1,800.00 2,000.00 1,800.00
JANITORIAL/INVENTORY SUPPL 300.9410.555 .00 .00 .00 .00 .00 .00 .00 .00
CHEMICALS FOR WATER SUPPLY 300.9410.557 8,682.72 8,937.64 9,442.46 8,634.70 6,083.00 10,000.00 14,000.00 10,000.00
STREET MATERIALS 300.9410.558 14,953.62 13,479.25 15,536.89 12,205.55 8,988.23 15,000.00 18,000.00 15,000.00
TRAVEL & TRAINING 300.9410.560 1,119.43 3,047.58 2,393.54 756.32 189.00 3,500.00 3,500.00 3,500.00
DUES & SUBSCRIPTIONS 300.9410.581 .00 .00 .00 .00 .00 .00 .00 .00
CROSS CONNECTION CTRL PRGM 300.9410.598 .00 .00 .00 .00 .00 1,000.00 1,000.00 1,000.00
REGIONAL WATER SUPPLY PLNG 300.9410.599 .00 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 300.9410.709 6,874.03 3,508.94 5,630.96 4,006.02 1,254.36 8,000.00 8,000.00 8,000.00
METER REPLACEMENT-FINANCE 300.9410.710 3,482.00 -500.00 345.00 485.00 .00 .00 .00 .00
FIRE HYDRANTS 300.9410.714 3,782.62 15,366.34 -46.83 15,665.61 2,175.90 8,000.00 8,000.00 8,000.00
OTHER EQUIPMENT 300.9410.716 619.10 599.90 1,176.75 565.41 .00 .00 .00 .00
MILLING & PAVEMENT 300.9410.717 202,142.00 185,291.00 171,057.87 169,000.59 185,250.00 185,250.00 300,000.00 185,250.00
WATER LINE PROJECTS - BOND 300.9410.726 .00 .00 .00 .00 .00 .00 .00 .00
BACKHOE FRONT END LOADER 300.9410.750 .00 .00 .00 .00 .00 .00 .00 .00
PRV STATION-MONTGOMERY VIL 300.9410.751 .00 .00 .00 .00 .00 .00 .00 .00
PRV STATION - FEATHER RD 300.9410.752 .00 .00 .00 .00 .00 .00 .00 .00
VDOT REV SHRG-PAVING & MIL 300.9410.781 .00 .00 .00 .00 .00 .00 .00 .00
EQUIPMENT BOND 2013 300.9410.798 .00 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 300.9410.799 5,069.39 4,734.00 12,827.32 28,255.07 .00 .00 .00 .00
LEASE/RENT OF EQUIPMENT 300.9410.801 .00 .00 7,602.85 16,651.15 12,965.04 30,000.00 57,000.00 57,000.00
WATER SYSTEM MAINTENANCE 782,015.38 869,797.65 890,562.09 871,930.96 584,334.31 957,445.68 1,198,846.00 1,062,146.00
129
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 147,810 145,000 150,000 5,000 3.45%
Capital - - - - 0.00%
Total 147,810 145,000 150,000 5,000 3.45%
Utility Fund Expenditure Budget
Purchased Water
Personnel Operating Capital
130
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
PURCHASED WATER 300.9415.313 104,995.45 107,291.09 143,230.40 147,810.49 65,010.17 145,000.00 150,000.00 150,000.00
PURCHASED WATER 104,995.45 107,291.09 143,230.40 147,810.49 65,010.17 145,000.00 150,000.00 150,000.00
131
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 189,179 273,389 283,729 10,340 3.78%
Operating 461,601 530,918 602,318 71,400 13.45%
Capital 36,439 57,500 55,500 (2,000) -3.48%
Total 687,220 861,807 941,547 79,740 9.25%
Authorized Positions
WW Sys. Operator I 1.00 1.00 1.00
WW Sys. Operator III 1.00 1.00 1.00
Total Positions 2.00 2.00 2.00
Utility Fund Expenditure Budget
Wastewater Maintenance
Personnel Operating Capital
132
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
SALARIES & WAGES 300.9500.101 108,162.91 125,412.70 94,925.24 118,687.58 53,137.30 119,307.14 171,897.00 171,897.00
SALARIES & WAGES - OVERTIM 300.9500.102 9,386.22 11,184.10 14,010.89 15,410.33 7,956.54 17,640.43 15,500.00 15,500.00
SALARIES & WAGES - PART-TI 300.9500.103 1,256.40 148.89 .00 .00 .00 .00 .00 .00
SEPARATION PAY 300.9500.105 3,170.30 153.76 2,152.55 279.01 1,620.92 31.46 .00 .00
SS/MEDICARE 300.9500.201 9,078.20 10,082.65 7,816.10 9,605.85 4,560.33 10,354.31 14,336.00 14,336.00
RETIREMENT CONTRIBUTION- V 300.9500.202 -9,761.40 11,547.53 10,050.16 13,072.46 6,244.05 15,791.05 21,388.00 21,388.00
INSURANCE - VRS 300.9500.203 1,334.60 1,480.63 1,123.34 1,468.44 676.90 1,789.77 2,300.00 2,300.00
NATIONWIDE 300.9500.204 195.67 318.99 115.62 231.27 101.63 408.73 540.00 540.00
MEDICAL INSURANCE 300.9500.205 23,040.71 29,389.85 28,953.64 25,787.76 12,369.51 37,019.81 46,969.00 46,969.00
DISABILITY INS - HYBRID 300.9500.207 11.91 15.98 67.10 182.92 73.22 549.95 927.00 927.00
UNEMPLOYMENT INSURANCE 300.9500.209 .00 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 300.9500.211 5,892.00 4,099.47 4,366.16 4,453.42 2,812.44 6,464.94 9,872.00 9,872.00
CONTRACTUAL SERVICES 300.9500.302 9,057.50 8,195.28 11,908.05 6,790.31 7,575.14 16,925.00 20,000.00 16,925.00
MAINTENANCE & REPAIRS EQUI 300.9500.304 2,933.74 7,251.58 5,901.09 1,352.41 3,078.10 5,500.00 5,500.00 5,500.00
MAINTENANCE SERVICE CONTRA 300.9500.305 1,804.94 1,030.68 2,191.68 1,957.40 1,213.42 2,300.00 2,300.00 2,300.00
UNIFORMS/WEARING APPAREL 300.9500.310 1,290.51 1,733.40 1,766.10 1,460.36 644.29 1,900.00 2,100.00 1,900.00
WASTEWATER TREATMENT COST 300.9500.314 342,708.14 325,955.66 457,041.04 349,799.01 205,447.36 400,000.00 463,400.00 463,400.00
MAINTENANCE & REPAIR BLDG. 300.9500.350 .00 .00 .00 .00 .00 .00 .00 .00
LABORATORY TESTING 300.9500.353 .00 .00 .00 .00 .00 100.00 100.00 100.00
SEWER BILLING-FINANCE 300.9500.355 .00 156.96 157.26 157.89 .00 .00 .00 .00
HARDY RD SWR LS REP & MNT 300.9500.380 1,524.72 2,180.16 4,247.32 5,656.56 1,716.81 4,500.00 4,500.00 4,500.00
NIAGARA SWR LS REP & MNT 300.9500.381 4,536.82 1,258.52 2,390.93 3,715.95 1,772.25 4,750.00 4,750.00 4,750.00
THIRD STREET LS REP & MNT 300.9500.382 88.16 230.14 961.38 6,167.95 19,304.00 5,750.00 8,000.00 5,750.00
ELECTRICAL SERVICES 300.9500.510 27,656.25 22,464.93 28,804.55 21,043.50 9,279.39 23,000.00 23,000.00 23,000.00
WATER AND SEWER SERVICE 300.9500.513 8,918.65 1,443.11 544.44 714.65 181.41 1,500.00 1,500.00 1,500.00
PROPERTY INSURANCE 300.9500.532 4,544.45 3,377.00 4,128.00 3,949.00 2,802.00 4,127.00 4,127.00 4,127.00
MOTOR VECHICLE INSURANCE 300.9500.535 4,328.81 4,512.00 3,380.00 4,177.00 3,003.00 3,382.00 3,382.00 3,382.00
LIABILITY INSURANCE 300.9500.538 9,301.05 8,704.00 7,960.00 9,100.00 6,681.00 8,700.00 8,700.00 8,700.00
GAS, OIL,GREASE & ANTIFREE 300.9500.548 5,255.87 5,941.01 5,573.79 4,195.48 2,624.23 6,160.00 6,160.00 6,160.00
OIL, ANTIFREEZE, AND FLUID 300.9500.549 319.13 614.31 234.54 295.50 232.41 600.00 600.00 600.00
MATERIALS & SUPPLIES 300.9500.553 16,582.22 13,190.01 11,738.54 23,404.13 3,515.47 32,624.00 32,624.00 32,624.00
SMALL TOOLS 300.9500.554 1,326.35 445.38 732.81 169.76 122.73 1,000.00 1,000.00 1,000.00
JANITORIAL/INVENTORY SUPPL 300.9500.555 .00 .00 .00 .00 .00 .00 .00 .00
STREET MATERIALS 300.9500.558 7,919.05 7,896.71 5,453.24 12,464.48 4,936.96 6,000.00 8,000.00 6,000.00
TRAVEL & TRAINING 300.9500.560 801.28 1,293.82 776.67 .00 .00 2,100.00 2,100.00 2,100.00
FATS, OIL & GREASE PROGRAM 300.9500.606 .00 .00 .00 .00 .00 .00 .00 .00
REPLACEMENT OF EQUIPMENT 300.9500.709 .00 1,500.00 1,139.35 1,379.42 134.99 1,500.00 1,500.00 1,500.00
BACK WATER PREVENTION PRGM 300.9500.711 .00 .00 .00 .00 .00 800.00 800.00 800.00
F.C. SEWER COST SHARE PRJC 300.9500.715 .00 .00 .00 .00 .00 .00 .00 .00
OTHER EQUIPMENT 300.9500.716 498.31 .00 2,930.43 .00 .00 3,200.00 3,200.00 3,200.00
SPECIAL PROJECTS 300.9500.722 .00 .00 .00 3,960.00 95,343.86 86,145.00 .00 .00
INFILTRATION PROJECT 300.9500.723 25,538.54 18,671.31 30,528.83 6,600.00 17,094.47 50,000.00 50,000.00 50,000.00
REGIONAL WWTP - UPGRADE 300.9500.726 -8,955.89 .00 .00 .00 .00 .00 .00 .00
VINYARD STATION SEWR LN RE 300.9500.732 .00 .00 .00 15,000.00 .00 .00 .00 .00
LOSS IN DSPSAL - FIXED ASS 300.9500.733 .00 .00 .00 .00 .00 .00 .00 .00
WASHINGTON AVE SS OFFSET L 300.9500.734 .00 .00 .00 .00 .00 .00 .00 .00
CAPITAL OUTLAY 300.9500.799 .00 .00 11,663.72 9,500.00 .00 .00 .00 .00
LEASE/RENTAL OF EQUIPMENT 300.9500.801 .00 .00 .00 5,030.10 1,050.00 2,000.00 8,000.00 8,000.00
PLANNING GRANT WW EXTSN PR 300.9500.820 .00 .00 .00 .00 .00 .00 .00 .00
WASTEWATER SYSTEM MAINTENANCE 619,746.12 631,880.52 765,734.56 687,219.90 477,306.13 883,920.59 949,072.00 941,547.00
133
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 156,348 770,629 1,256,297 485,668 63.02%
Capital - - - - 0.00%
Total 156,348 770,629 1,256,297 485,668 63.02%
Utility 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.
Debt Retirement
Personnel Operating Capital
134
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
PRINCIPAL-WWTP PHASE I 300.9800.901 .00 .00 .00 .00 .00 .00 .00 .00
INTEREST - WWTP PHASE I 300.9800.902 .00 .00 .00 .00 .00 .00 .00 .00
OTHER LOAN COSTS 300.9800.903 .00 93.00 .79 .00 .00 .00 .00 .00
PRINCIPAL- WWTP PHASE II 300.9800.904 .00 .00 286.22 -17.35 69,740.25 140,598.00 144,990.00 144,990.00
INTEREST - WWTP PHASE II 300.9800.905 45,103.56 41,190.66 37,157.80 32,976.88 15,436.80 29,801.00 25,408.00 25,408.00
VRA PRINCIPAL: WOLF CREEK 300.9800.911 .00 .00 -.57 -.21 76,125.07 76,126.00 78,658.00 78,658.00
VRA INTEREST: WOLF CREEK 300.9800.912 19,598.16 17,339.40 15,005.52 12,594.06 11,358.39 11,359.00 8,826.00 8,826.00
VRA PRINCIPAL: LINDENWOOD 300.9800.913 .00 .00 .21 -.11 34,567.85 69,672.00 71,849.00 71,849.00
VRA INTEREST: LINDENWOOD 300.9800.914 20,908.29 18,963.78 16,958.62 14,890.80 7,007.08 13,479.00 11,302.00 11,302.00
PRINCIPAL-W/S 2007 CAP IMP 300.9800.919 .00 .00 .00 .00 .00 .00 .00 .00
INTEREST-W/S 2007 CAP IMP 300.9800.920 7,254.43 -576.83 -168.37 14,645.81 .00 .00 .00 .00
PRINCIPAL - 2012 BOND VRA 300.9800.921 .00 .00 .00 .00 .00 .00 .00 .00
INTEREST - 2012 BOND VRA 300.9800.922 .00 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL- 2013 COMMERCIAL 300.9800.923 .00 .00 .00 .00 .00 .00 .00 .00
INTEREST - 2013 COMMERCIAL 300.9800.924 .00 .00 .00 .00 .00 .00 .00 .00
PRINCIPAL - 2013 BOND 300.9800.925 .00 .00 10,814.34 -120.46 82,781.21 82,782.00 85,175.00 85,175.00
INTEREST -2013 BOND 300.9800.926 35,586.32 41,110.19 39,633.71 37,482.77 18,298.95 35,719.00 33,025.00 33,025.00
PRINCIPAL-WVWA TINKER CREE 300.9800.929 .00 .00 -1,838.16 -1,444.16 8,067.99 15,636.00 16,006.00 16,006.00
INTEREST-WVWA TINKER CREEK 300.9800.930 6,304.11 6,766.40 6,763.64 5,038.64 4,013.66 5,076.00 4,706.00 4,706.00
GO REFUND SERIES 2016B PRI 300.9800.931 .00 .00 .00 .00 175,000.00 175,000.00 181,000.00 181,000.00
GO REFUND SERIES 2016B INT 300.9800.932 49,402.36 47,365.23 46,751.94 30,507.43 15,508.25 29,223.00 25,574.00 25,574.00
2017 LEASE PURCHASE PRIN 300.9800.933 .00 .43 -.16 .16 34,235.31 68,887.00 70,572.00 70,572.00
2017 LEASE PURCHASE INT 300.9800.934 .00 5,939.40 10,698.84 9,093.51 3,932.53 7,445.00 5,765.00 5,765.00
2017 VML MET TRUCKS PRIN 300.9800.935 .00 .00 -.22 .04 4,640.95 9,335.00 9,550.00 9,550.00
2017 VML MET TRUCKS INT 300.9800.936 .00 528.19 905.34 700.08 271.61 491.00 276.00 276.00
2021 GO BOND ISSUANCE PRIN 300.9800.937 .00 .00 .00 .00 .00 .00 416,000.00 416,000.00
2021 GO BOND ISSUANCE INT 300.9800.938 .00 .00 .00 .00 .00 .00 67,615.00 67,615.00
DEBT RETIREMENT 184,157.23 178,719.85 182,969.49 156,347.89 560,985.90 770,629.00 1,256,297.00 1,256,297.00
135
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating - - - - 0.00%
Capital - - - - 0.00%
Total - - - - 0.00%
Utility Fund Expenditure Budget
136
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
WILLIAM BYRD HS AGREEMENT 300.9880.502 .00 .00 600.00 .00 .00 .00 .00 .00
PERFORMANCE AGREEMENTS .00 .00 600.00 .00 .00 .00 .00 .00
137
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Amortization Expense - - - - 0.00%
Depreciation Expense 786,351 - - - 0.00%
Reserve for Contingency - 124,004 - (124,004) 0.00%
Total 786,351 124,004 - (124,004) 0.00%
Utility Fund Expenditure Budget
138
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
RESERVE FOR CONTINGENCIES 300.9900.407 .00 .00 .00 .00 .00 69,864.79 .00 .00
DEPRECIATION 300.9900.996 721,775.68 766,803.96 812,439.75 786,351.45 .00 .00 .00 .00
AMORTIZATION EXPENSE 300.9900.997 .00 .00 .00 .00 .00 .00 .00 .00
CONTINGENCIES 721,775.68 766,803.96 812,439.75 786,351.45 .00 69,864.79 .00 .00
139
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Stormwater Transfer 181,628 249,738 207,164 (42,574) -17.05%
Non Department Transfer - - - - 0.00%
Total 181,628 249,738 207,164 (42,574) -17.05%
Utility Fund Expenditure Budget
Transfers
Stormwater Transfer Non Department Transfer
140
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR REQ
2022
TRANSFER TO OTHER FUNDS 300.9950.900 114,177.29 140,298.09 171,912.71 181,627.64 145,680.78 249,738.00 217,717.00 207,164.00
NON DEPT TRANSFERS 300.9950.910 .00 .00 .00 .00 .00 .00 .00 .00
TRANSFERS TO 114,177.29 140,298.09 171,912.71 181,627.64 145,680.78 249,738.00 217,717.00 207,164.00
TOTAL UTILITY FUND 3,202,432.91 3,428,496.33 3,790,695.43 3,670,293.07 2,297,908.90 3,908,773.90 4,662,512.00 4,513,595.00
141
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY21-22 Variance Variance
Transfer In 600,012 175,000 550,000 375,000 214.29%
Use of Fund Balance - - 285,000 285,000 100.00%
Total 600,012 175,000 835,000 660,000 377.14%
Capital Fund Revenue Budget
Capital Fund Revenue
Transfer In
142
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
RE-APPROPRIATED FUND BALAN 400.1899.010 .00 .00 .00 .00 285,000.00 285,000.00
RECOVERIES & REBATES 400.1901.001 .00 .00 .00 .00 .00 .00
TRANSFER FROM GEN FUND 400.4105.001 .00 600,012.00 102,083.31 1,698,725.00 550,000.00 550,000.00
TOTAL CAPITAL FUND BUDGET .00 600,012.00 102,083.31 1,698,725.00 835,000.00 835,000.00
143
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY21-22 Variance Variance
Treasurer/Finance - - 200,000 100.00%
Police Department 27,000 - 100,000 100,000 100.00%
Highway Maintenance 58,249 175,000 20,000 (155,000) -88.57%
Building & Grounds 100,176 - - - 0.00%
Health Department 17,316 - - - 0.00%
Traffic Signs & Streets - - 150,000 150,000 100.00%
Town Museum - - 25,000 25,000 100.00%
Planning & Zoning - - 50,000 50,000 100.00%
Economic Development - - 290,000 290,000 100.00%
Total 202,741 175,000 835,000 460,000 262.86%
Capital Fund Expenditure Budget
Capital
Fund Expenditures
Treasurer/Finance Police Department Highway Maintenance
Building & Grounds Health Department Traffic Signs & Streets
Town Museum Planning & Zoning Economic Development
144
ACCOUNT DESCRIPTION FUND ACCOUNT 06-30-2019 06-30-2020 01-31-2021 BUDGET 2022
CONTRACTUAL SERVICES 400.1214.302 .00 .00 .00 .00 200,000.00
CAPITAL OUTLAY 400.3101.799 .00 27,000.00 .00 .00 100,000.00
MATERIALS & SUPPLIES 400.4101.553 .00 .00 .00 .00 20,000.00
MOUNTAIN VIEW ROAD IMP 400.4101.701 .00 .00 .00 175,000.00 .00
HARDY RD PAVING 400.4101.781 .00 .00 .00 423,971.00 .00
CAPITAL OUTLAY 400.4101.799 .00 58,249.30 .00 .00 .00
CONTRACTUAL SERVICES 400.4108.302 .00 .00 .00 .00 150,000.00
CAPITAL OUTLAY 400.4108.799 .00 .00 .00 65,000.00 .00
FURNITURE AND FIXTURES 400.4304.702 .00 .00 .00 30,000.00 .00
WINDOW REPLACEMENT 400.4304.720 .00 .00 .00 35,000.00 .00
LIGHTING 400.4304.722 .00 .00 .00 20,000.00 .00
HVAC REPLACEMENT 400.4304.725 .00 .00 .00 13,000.00 .00
PARKING LOT REPAVING 400.4304.781 .00 .00 .00 110,000.00 .00
CAPITAL OUTLAY 400.4304.799 .00 100,175.69 433,383.54 491,754.00 .00
CAPITAL OUTLAY 400.4305.799 .00 17,316.00 .00 .00 .00
CAPITAL OUTLAY 400.7108.799 .00 .00 .00 .00 25,000.00
GREENWAY EXPENDITURES 400.8101.545 .00 .00 .00 .00 50,000.00
GISH MILL DELIVERY 400.8150.724 .00 .00 .00 50,000.00 250,000.00
CAPITAL OUTLAY 400.8150.799 .00 .00 .00 .00 40,000.00
TOTAL CAPITAL FUND .00 202,740.99 433,383.54 1,413,725.00 835,000.00
145
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Transfer In 363,255 499,477 414,328 (85,149) -17.05%
Total 363,255 499,477 414,328 (85,149) -17.05%
Stormwater Fund Summary of Revenues
NOTE: Stormwater does not currently have a fee source. Revenues to cover expenses are funded via
an 50% Transfer from the General Fund and a 50% Transfer from the Utility Fund, where the charges
Stormwater Revenue
Transfer In
146
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
MGR/COMM
2022
MISCELLANEOUS INCOME 600.1899.001 20.88 .00 .00 .00 .00 .00
TRANSFER FROM 600.4105.001 343,825.44 363,255.29 291,361.56 659,477.00 414,328.00 414,328.00
TOTAL STORMWATER FUND BUDGET 343,846.32 363,255.29 291,361.56 659,477.00 414,328.00 414,328.00
147
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Administration 82,800 128,738 94,772 (33,966) -26.38%
Street & Road Cleaning 86,125 66,566 90,412 23,846 35.82%
Operations 188,283 265,446 190,417 (75,029) -28.27%
Debt Retirement 6,934 38,727 38,727 - 0.00%
Total 364,142 499,477 414,328 (85,149) -17.05%
Stormwater Fund Summary of Expenditures
Stormwater Expenditures
Administration Street & Road Cleaning Operations Debt Retirement
148
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 68,610 77,238 49,772 (27,466) -35.56%
Operating 14,191 51,500 45,000 (6,500) -12.62%
Capital - - - - 0.00%
Total 82,800 128,738 94,772 (33,966) -26.38%
Stormwater Fund Expenditure Budget
Stormwater Administration
Personnel Operating Capital
149
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
DEPT REQ
2022
SALARIES & WAGES 600.6200.101 57,387.32 20,632.97 31,379.29 33,972.73 21,523.33 55,210.00 36,645.00 36,645.00
SALARIES & WAGES - OVERTIM 600.6200.102 104.43 7.66 .00 .00 .00 .00 .00 .00
SALARIES & WAGES - PART-TI 600.6200.103 48.00 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 600.6200.105 .00 .00 .00 127.64 377.03 1,850.00 .00 .00
SS/MEDICARE 600.6200.201 3,875.85 2,063.82 2,318.38 2,367.95 1,654.53 4,365.69 2,803.00 2,803.00
RETIREMENT CONTRIBUTION- V 600.6200.202 30,862.03 -5,262.17 480.29 26,859.76 2,609.85 6,346.00 3,429.00 4,473.00
INSURANCE - VRS 600.6200.203 639.65 349.59 389.71 406.32 280.78 722.00 481.00 481.00
NATIONWIDE 600.6200.204 70.30 39.38 51.93 49.12 67.92 100.00 574.00 574.00
MEDICAL INSURANCE 600.6200.205 6,314.04 2,833.44 3,463.89 4,541.45 3,563.62 8,226.00 4,637.00 4,637.00
CAR ALLOWANCE 600.6200.206 62.50 .00 .00 .00 .00 .00 .00 .00
DISABILITY INS - HYBRID EM 600.6200.207 .00 41.20 33.42 20.22 18.13 46.00 50.00 50.00
UNEMPLOYMENT INSURANCE 600.6200.209 .00 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 600.6200.211 .00 32.92 519.71 264.45 502.03 1,170.00 109.00 109.00
CONTRACTUAL SERVICES 600.6200.302 22,210.83 6,396.16 27,122.48 9,734.43 3,211.38 34,041.57 50,000.00 35,000.00
INDEPENDENT AUDITORS 600.6200.303 721.32 6,458.50 4,445.00 1,000.00 3,472.75 6,000.00 4,000.00 3,500.00
SPECIAL TRAINING 600.6200.356 .00 .00 .00 .00 .00 .00 1,000.00 1,000.00
PERMITTING 600.6200.371 3,000.00 3,844.67 2,250.00 3,000.00 3,000.00 5,000.00 5,000.00 5,000.00
TELEPHONE 600.6200.521 382.32 480.12 380.12 456.11 214.26 500.00 500.00 500.00
ADMINISTRATION 125,678.59 37,918.26 72,834.22 82,800.18 40,495.61 123,577.26 109,228.00 94,772.00
150
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 40,393 53,235 73,016 19,781 37.16%
Operating 45,732 13,331 17,396 4,065 30.49%
Capital - - - - 0.00%
Total 86,125 66,566 90,412 23,846 35.82%
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
151
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
DEPT REQ
2022
SALARIES & WAGES 600.6202.101 43,545.13 21,865.35 31,591.38 28,608.01 24,702.70 40,048.51 44,416.00 44,416.00
SALARIES & WAGES - OVERTIM 600.6202.102 740.71 223.78 946.51 521.22 494.68 1,000.00 1,000.00 1,000.00
SEPARATION PAY 600.6202.105 .00 109.66 .00 .00 .00 .00 .00 .00
SS/MEDICARE 600.6202.201 3,296.61 1,662.82 2,444.41 2,173.72 1,841.25 3,083.69 3,474.00 3,474.00
RETIREMENT CONTRIBUTION- V 600.6202.202 25,257.84 -4,327.15 2,863.34 3,011.39 2,439.44 4,718.00 5,526.00 5,526.00
INSURANCE - VRS 600.6202.203 539.17 -423.09 -2,655.66 1,223.49 262.62 512.00 594.00 594.00
NATIONWIDE 600.6202.204 22.92 23.68 81.94 51.16 6.43 132.00 144.00 144.00
MEDICAL INSURANCE 600.6202.205 10,879.72 9,727.15 1,401.89 3,048.80 7,988.81 6,779.47 14,724.00 14,724.00
DISABILITY INS - HYBRID EM 600.6202.207 33.98 -1.16 192.36 104.41 94.32 277.00 368.00 368.00
WORKERS' COMPENSATION INS 600.6202.211 .00 1,873.69 1,580.11 1,651.27 995.96 2,325.00 2,770.00 2,770.00
MAINTENANCE & REPAIRS EQUI 600.6202.304 2,787.78 1,933.42 4,153.49 3,986.27 4,092.10 5,000.00 7,000.00 7,000.00
UNIFORMS/WEARING APPAREL 600.6202.310 468.33 457.26 360.95 518.03 383.11 650.00 715.00 715.00
MOTOR VEHICLE INSURANCE 600.6202.535 359.19 476.00 380.00 474.00 339.00 381.00 381.00 381.00
GAS, OIL,GREASE & ANTIFREE 600.6202.548 4,368.13 4,019.27 3,266.54 1,653.82 1,326.23 4,500.00 4,500.00 3,500.00
OIL, ANTIFREEZE, AND FLUID 600.6202.549 .00 .00 .00 224.94 132.41 500.00 500.00 500.00
MATERIALS & SUPPLIES 600.6202.553 .00 .00 .00 .00 32.50 200.00 200.00 200.00
SMALL TOOLS 600.6202.554 .00 .00 .00 .00 .00 100.00 100.00 100.00
REGIONAL LANDFILL CHARGES 600.6202.601 2,121.63 1,250.69 954.24 4,702.82 2,630.15 2,000.00 5,000.00 5,000.00
CAPITAL OUTLAY 600.6202.799 .00 .00 .00 .00 .00 .00 .00 .00
DEPRECIATION 600.6202.996 .00 .00 8,542.95 34,171.86 .00 .00 .00 .00
STREET & ROAD CLEANING 94,421.14 38,871.37 56,104.45 86,125.21 47,761.71 72,206.67 91,412.00 90,412.00
152
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel 168,271 212,196 128,817 (83,379) -39.29%
Operating 6,953 19,250 29,100 9,850 51.17%
Capital 13,059 34,000 32,500 (1,500) -4.41%
Total 188,283 265,446 190,417 (75,029) -28.27%
Stormwater Fund Expenditure Budget
Stormwater Operations
Personnel Operating Capital
153
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
DEPT REQ
2022
SALARIES & WAGES 600.6205.101 83,810.24 106,189.75 103,097.47 111,292.48 67,472.97 125,498.02 80,094.00 80,094.00
SALARIES & WAGES - OVERTIM 600.6205.102 3,573.39 5,075.28 11,255.86 5,086.44 2,726.54 10,000.00 6,000.00 6,000.00
SALARIES & WAGES - PART-TI 600.6205.103 .00 .00 .00 .00 .00 .00 .00 .00
SEPARATION PAY 600.6205.105 .00 3,572.20 6,334.16 382.89 40.82 .00 .00 .00
SS/MEDICARE 600.6205.201 6,570.49 8,619.96 9,001.82 8,409.08 5,184.26 10,707.05 6,586.00 6,586.00
RETIREMENT CONTRIBUTION- V 600.6205.202 47,869.79 -2,087.11 10,410.66 11,602.23 7,238.76 15,540.00 9,966.00 9,966.00
INSURANCE - VRS 600.6205.203 1,004.42 1,255.18 1,172.66 1,304.11 794.54 1,692.00 1,072.00 1,072.00
NATIONWIDE 600.6205.204 139.96 207.71 206.48 147.98 63.53 444.00 240.00 240.00
MEDICAL INSURANCE 600.6205.205 9,086.40 23,206.50 24,459.40 23,938.68 16,628.47 38,888.00 19,544.00 19,544.00
DISABILITY INS - HYBRID EM 600.6205.207 248.08 30.91 202.03 208.95 156.51 574.00 249.00 249.00
UNEMPLOYMENT INSURANCE 600.6205.209 .00 .00 .00 .00 .00 .00 .00 .00
WORKERS' COMPENSATION INS 600.6205.211 .00 5,266.93 5,227.01 5,897.92 3,587.07 8,373.00 5,066.00 5,066.00
MAINTENANCE & REPAIRS EQUI 600.6205.304 .00 257.85 895.50 101.60 .00 3,000.00 3,000.00 3,000.00
SPECIAL TRAINING 600.6205.356 52.09 643.00 227.75 14.58 16.57 1,000.00 1,000.00 .00
PROPERTY INSURANCE 600.6205.532 .00 .00 .00 .00 .00 .00 .00 .00
MOTOR VEHICLE INSURANCE 600.6205.535 .00 .00 .00 .00 .00 .00 .00 .00
LIABILITY INSURANCE 600.6205.538 .00 .00 .00 .00 .00 .00 .00 .00
GAS, OIL,GREASE & ANTIFREE 600.6205.548 289.99 235.07 7.83 .00 .00 1,000.00 1,000.00 300.00
OIL, ANTIFREEZE, AND FLUID 600.6205.549 .00 .00 .00 31.48 .00 500.00 500.00 50.00
MATERIALS & SUPPLIES 600.6205.553 3,941.07 5,408.67 3,438.52 2,485.72 3,412.02 6,000.00 6,000.00 5,000.00
SMALL TOOLS 600.6205.554 579.56 .00 562.90 551.93 .00 750.00 750.00 750.00
STREET MATERIALS 600.6205.558 5,159.24 2,571.21 2,283.28 3,767.95 3,343.42 7,000.00 10,000.00 10,000.00
PROP OWNER: CURB & GUTTER 600.6205.718 .00 .00 .00 .00 .00 .00 5,000.00 2,500.00
STORM DRAINAGE PROJECTS 600.6205.721 37,565.94 15,522.34 25,442.30 13,058.50 9,707.39 30,000.00 30,000.00 30,000.00
LEASE/RENTAL OF EQUIPMENT 600.6205.801 .00 .00 .00 .00 5,925.74 4,000.00 10,000.00 10,000.00
OPERATIONS 199,890.66 175,975.45 204,225.63 188,282.52 126,298.61 264,966.07 196,067.00 190,417.00
154
Actual Adopted Proposed $ Budget % Budget
FY 19-20 FY20-21 FY 21-22 Variance Variance
Personnel - - - - 0.00%
Operating 6,934 38,727 38,727 - 0.00%
Capital - - - - 0.00%
Total 6,934 38,727 38,727 - 0.00%
Stormwater Fund Expenditure Budget
NOTE: Although the Enterprise Fund is Full Accrual Accounting, Town Council has historically
budgeted on a Cash Basis and prefers to see the full debt payments, including principal payments.
Debt Retirement
Personnel Operating Capital
155
ACCOUNT DESCRIPTION FUND ACCOUNT
ACTUAL
06-30-2017
ACTUAL
06-30-2018
ACTUAL
06-30-2019
ACTUAL
06-30-2020
ACTUAL
01-31-2021
REVISED
BUDGET
DEPT REQ
2022
DEPT REQ
2022
2019 LEASE PURCHASE PRIN 600.8800.901 .00 .00 .00 .27 16,175.77 32,596.00 33,588.00 33,588.00
2019 LEASE PURCHASE INT 600.8800.902 .00 .00 1,221.61 6,933.37 3,187.16 6,131.00 5,139.00 5,139.00
OTHER LOAN COSTS 600.8800.903 .00 .00 3,500.00 .00 .00 .00 .00 .00
DEBT RETIREMENT .00 .00 4,721.61 6,933.64 19,362.93 38,727.00 38,727.00 38,727.00
TOTAL STORMWATER FUND BUDGET 419,990.39 252,765.08 337,885.91 364,141.55 233,918.86 499,477.00 435,434.00 414,328.00
156
Original Issue Interest Balance as of Payment FY21-Payment FY21-
General Fund
2,228,408.87$ 2013 Carter Bank Refunding 2.05%11/1/2024 921,595.75$ 225,386.71 16,582.49 241,969.20
702,000.00$ Series 2016A VML/VACO Refunding 2.05%2/1/2027 428,000.00$ 69,000.00 8,774.00 77,774.00
73,180.00$ RCACP***2.46%9/30/2022 11,200.00$ - - -
257,602.00$ VML 2017 Equipment Lease Purchase 2.43%12/29/2024 169,693.02$ 36,315.98 3,926.95 40,242.93
157,053.42$ VML 2018 Knucklebook Lease Purchase 3.10%7/27/2025 104,802.01$ 22,051.99 3,079.27 25,131.26
305,000.00$ Refunding of Series 2006A VRA, 2021 Series 1.66%6/30/2027 305,000.00$ 45,000.00 13,885.73 58,885.73
1,940,290.78$ 397,754.68$ 46,248.44$ 444,003.12$
Utility Fund
1,250,704.36$ 2003 VRLF Wolf Creek 3.3%*7/1/2024 286,943.95$ 78,657.93 8,825.58 87,483.51
2,479,633.00$ 2004 VRLF Wolf Creek 3.1%*10/1/2026 855,579.26$ 144,989.73 25,407.93 170,397.66
1,210,000.00$ 2006 VRLF Lindenwood 3.0%*3/1/2026 382,398.20$ 71,848.06 11,301.80 83,149.86
294,515.72$ 2015 VRA/WVWA - Tinker Creek 2.35%9/1/2032 205,952.20$ 16,005.54 4,705.88 20,711.42
1,786,000.00$ 2016B VML/VACO Refunding 2.05%8/1/2027 1,338,000.00$ 181,000.00 25,573.75 206,573.75
488,639.00$ VML 2017 Equipment Lease Purchase 2.43%12/29/2024 254,644.44$ 70,571.56 5,764.11 76,335.67
1,225,000.00$ Refunding of Series 2013, 2021 Series 1.66%6/30/2033 1,225,000.00$ 96,000.00 17,454.21 113,454.21
4,429,000.00$ New Money 2021 Series 1.66%6/30/2031 4,429,000.00$ 420,000.00 63,105.87 483,105.87
8,977,518.05$ 1,079,072.82$ 162,139.13$ 1,241,211.95$
Stormwater Fund
242,703.00$ 2019 Street Sweeper Lease Purchase 3.02%4/19/2026 178,473.93$ 33,587.63 5,138.23 38,725.86
178,473.93$ 33,587.63$ 5,138.23$ 38,725.86$
*Interest rate negotiated down to 1.0%, Town Staff waiting to receive updated Amortization Schedule.
Town of Vinton, Virginia
Long-Term Debt Summary
157
CIP Funding Description Amount Budget Code
Gateway Signs 40,000 400.8150.799
Glade Creek 2B Grant Match 50,000 400.8101.545
Gish Mill Parking & Façade 250,000 400.8150.724
Worksite and Work Zone Safety Package 20,000 400.4101.553
Traffic Signal Improvements, Various Intersections 150,000 400.4108.302
ERP Software Replacement (continued project)200,000 400.1214.302
Museum Repairs 25,000 400.7108.799
Body Cameras Grant Match 100,000 200.3101.799
Total General Fund 835,000
Mountain View Road Grant Match - Committed Fund Balance 525,000 400.4101.701
CIP Funding Description Amount Budget Code
None -
Total Utility Fund -
CIP Funding Description Amount Budget Code
None -
Total Stormwater Fund -
General Fund
Utility Fund
Stormwater Fund
Budget FY2021-2022
Town Manager's CIP Funding Listing
158
FY21-22
Gateway Signs 40,000.00
Glade Creek 2B Grant Match 50,000.00
Gish Mill Parking & Façade 250,000.00
Worksite and Work Zone Safety Package 20,000.00
Traffc Signal Improvements, Various Intersections 150,000.00
ERP Software Replacement (remaining balance)200,000.00
Museum Repairs 25,000.00
Body Cameras 100,000.00
TOTAL 835,000.00
FY22-23
TASER Replacement 21,178.00
Radar Replacement 37,000.00
Wood Chipper 42,000.00
Pool Closure 65,000.00
Skate Park 75,000.00
Planters 10,000.00
Glade Creek 2B Grant Match Pt2 50,000.00
Traffc Signal Improvements, Various Intersections 150,000.00
Sidewalks - Vinyard 100,000.00
TOTAL 550,178.00
FY23-24
Replace Fuel Pumps 35,000.00
Traffc Signal Improvements, Various Intersections 200,000.00
Dump Truck, Snowplow & Salt Spreader 154,000.00
Underground Fuel Storage Tanks 60,000.00
Sidewalks - Bypass Rd 100,000.00
TOTAL 549,000.00
FY24-25
Traffc Signal Improvements, Various Intersections 200,000.00
Bridge Maintenance, Garthright Bridge 200,000.00
Sidewalks - Cleveland 150,000.00
TOTAL 550,000.00
FY25-26
Bridge Maintenance, Garthright Bridge 200,000.00
Traffc Signal Improvements, Various Intersections 200,000.00
Mnt View Rd Rev Sharing Contingency 100,000.00
Connection and Transfer Switchgear 30,000.00
TOTAL 530,000.00
Town of Vinton, Virginia
Council Retreat
FY22-28 Capital Improvement Plan
159
Town of Vinton, Virginia
Council Retreat
FY22-28 Capital Improvement Plan
FY26-27
Install Guardrails, Giles Avenue 26,100.00
Install Guardrails, Third Street 30,350.00
Install Guardrails, Niagara Road/Woodland Place 42,000.00
Enclose Equipment Shelter 74,000.00
Municipal Building Roof Replacement 250,000.00
PW Storage Area, Repairs & Improvements 125,000.00
TOTAL 547,450.00
FY27-28
Reconstruct Public Works Parking Lot 100,000.00
Replace Backhoe-Frontend Loader 110,000.00
Wolf Creek Greenway Bathroom 100,000.00
Refuse Truck Replacement 300,000.00
Install Guardrails, Chestnut Avenue 22,000.00
632,000.00
160
Fund/Description Operating Budget Impact Description Annual Impact Capital Budget
General Fund
1. Gateway Signs Annual landscaping costs to maintain and upkeep.2,250.00$ 40,000.00$
2. Glade Creek 2B Grant Match Increased mileage for annual maintenance and upkeep.2,000.00 50,000.00
3. Gish Mill Parking & Façade Property to be donated, eliminates need for insurance.(1,377.00) 250,000.00
4. Worksite and Work Zone Safety Package Annual maintenance and upgrade will be needed.500.00 20,000.00
5. Traffic Signal Improvements, Various Intersections Reduction of current annual maintenance cost.(5,000.00) 150,000.00
6. ERP Software Replacement (Remaining Balance)Reduce annual maintenance cost, increase IT support.(1,000.00) 200,000.00
7. Museum Repairs Repair reduces need for renting additional storage space.- 25,000.00
8. Body Camera Grant Match Potential to add annual maintenance agreement.5,000.00 100,000.00
TOTAL GENERAL FUND 2,373.00 835,000.00
Utility Fund
1. None Increased maintenance costs.-
TOTAL UTILITY FUND -
Stormwater Fund
1. None
TOTAL STORMWATER FUND -
2021-22 Capital Improvement Project Costs
Projected Impact FY2022 CIP
161
Grade Title Minimum Midpoint Maximum
9
10
11
12 31,590.59$ 37,165.40$ 42,740.21$
13 Water System Operator II, Waste Water System Operator II,
Equipment Operator III, Police Services Administrator 33,170.12$ 39,023.67$ 44,877.22$
14 Coordinator, Waste Water System Operator III,
Administrative Assistant, Water System Operator III,
Mechanic 34,828.63$ 40,974.85$ 47,121.08$
15 Open 36,570.06$ 43,023.60$ 49,477.14$
16 Community Programs Supervisor, Public Works Crew
Leader, Administrative Manager, Executive Assistant to the
Chief 38,398.56$ 45,174.78$ 51,950.99$
17
18
19
20
21
22
23
24 Open 56,732.16$ 66,743.72$ 76,755.28$
25 Assistant Public Works Director, Assistant Finance Director,
Assistant Planning and Zoning Director, Lieutenant 59,568.77$ 70,080.90$ 80,593.04$
26 Open 62,547.21$ 73,584.95$ 84,622.69$
27 Open 65,674.57$ 77,264.20$ 88,853.83$
28
29 Open 72,406.21$ 85,183.78$ 97,961.34$
30 Human Resources/Risk Management Director, Community
Programs Director 76,026.52$ 89,442.97$ 102,859.41$
31 Open 79,827.85$ 93,915.12$ 108,002.38$
32
TOWN OF VINTON PAY CLASSIFICATION PLAN
July 1, 2021
162
TOWN OF VINTON
TAXES, LICENSES AND FEES SCHEDULE
EFFECTIVE JULY 1, 2021
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
163
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.
164
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
165
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
*Authority-Vinton Resolution No. 2359, effective July 1, 2020.
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
Weekday Rate
8 Hour Block $450 $550 $650
4 Hour Block $250 $350 $450
Hourly Rate $75 $95 $120
Weekend Rate
8 Hour Block $550 $650 $850
4 Hour Block $350 $450 $650
Hourly Rate $95 $120 $170
Wedding*/Special Event Rental Rates
Event Schedule Campus**
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
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.
166
Business/Individual Rental Rates
Event Schedule Library South Ballroom North Ballroom
Weekday Rate
8 Hour Block $450 $550 $650
4 Hour Block $250 $350 $450
Hourly Rate $75 $95 $120
Weekend Rate
8 Hour Block $550 $650 $850
4 Hour Block $350 $450 $650
Hourly Rate $95 $120 $170
Wedding/Special Event Rental Rates
Event Schedule Campus*
Friday & Saturday $3,500
Saturday Only $2,800
Sunday Only $2,500
Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount.
*Campus includes access to entire facility, linens, decorations, etc.
Planning and Zoning
Zoning Permit $25.00
Sign Permit
• Banner $20.00
• Permanent or Portable $25.00 plus $5.00 per additional $1,000 of cost
or portion thereof
Shared Mobility System Permit $1,000.00 annually
Variance $250.00
Special Use Permit $250.00 plus $10.00 per acre
Site Plan Review $250.00 plus $50.00 per acre or portion thereof
Small Subdivision Review 1-4 lots $ 75.00
Large Subdivision Review 5 or more lots $220.00 plus $50.00 per lot
Rezoning to R – LD, R-1, or R-2 $500.00 plus $20.00 per acre or portion thereof
Rezoning to R-3 or R-B $700.00 plus $25.00 per acre or portion thereof
Rezoning GB or CB $700.00 plus $25.00 per acre or portion thereof
Rezoning M-1 or M-2 $700.00 plus $25.00 per acre or portion thereof
Administrative Appeal for Board of Zoning Appeals $250.00
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
167
Rezoning - to R-LD, R-1, R-2 $650
Sign Permit - Banner $35 (annual)
Sign Permit -Permanent (including portable) $45
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 $ 48.00/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
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
168
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.
169
TOWN OF VINTON
RATES & CHARGES SCHEDULE FOR WATER AND WASTEWATER SERVICE
Water Rates & Charges
Bimonthly
Monthly
Minimum Charge for Residential Service
$12.84
Gallons
$6.42
5/8" meter
Residential Volumetric Consumption Rate
33,000 gallons or less (per 1,000 gallons )
per 1,000 gallons
Minimum Charge for Commercial/Institutional/Industrial Service Monthly
Commercial/Institutional/Industrial Volumetric Consumption Rate
$5.76 (per 1,000 gals.)
Purchased Water Sales Monthly
Volumetric Consumption Rate (Residential/Commercial/Institutional ).
$5.66 (Per 1,000 gallons
Volumetric Consumption Rate (Industrial ).
$4.36 (Per 1,000 gallons
Bulk Water Sales Monthly
per 1,000 gallons).
per 1,000 gallons).
Miscellaneous Water Service Charges and Fees
(See Note 2).
See Note 3)
Note 2. No charge if meter fails accuracy test.
170
Wastewater Rates & Charges Bimonthly Monthly
Minimum Charge for Residential Service - Metered
$22.16
Gallons
$11.08
$5.26
$5.26
Residential Volumetric Disposal Rate
All consumption (per 1,000 gallons )
Minimum Charge for Commercial/Institutional/Industrial - Metered Service $11.08
$5.26
Commercial/Institutional/Industrial Volumetric Disposal Rate
per 1,000 gallons
Residential Unmetered Service
Bimonthly Monthly
Note 1. Applies where no individual residential water meter is installed.
TOWN OF VINTON
RATES & CHARGES SCHEDULE FOR WATER AND WASTEWATER SERVICE
171
Effective July 1, 2021 Town Council Ordinance No. 1007 dated November 5, 2019
Current Adopted Adopted Adopted Adopted
7/1/2020 1/1/2020 FY2021 FY2022 FY2023
Minimum Charge for Residential Service
First 1,500 Gallons or Less Thru 5/8" Meter 10.27$ 5.50$ 5.94$ 6.42$ 6.93$
Residential Volumetric Consumption Rate
First 1,500 Gallons or Less (Per 1,000 Gallons)-$ 4.02$ 4.26$ 4.51$ 4.78$
Next 15,000 Gallons or Less (Per 1,000 Gallons)3.79$ 4.02$ 4.26$ 4.51$ 4.78$
All Over 16,500 Gallons (Per 1,000 Gallons)4.75$ 5.04$ 5.34$ 5.66$ 6.00$
Current Adopted Adopted Adopted Adopted
7/1/2020 1/1/2020 FY2021 FY2022 FY2023
Minimum Charge for Commercial/Institutional/Industrial Service
First 1,500 Gallons or Less Thru 5/8" Meter 10.27$ 5.50$ 5.94$ 6.42$ 6.93$
First 1,500 Gallons or Less Thru 3/4" Meter 11.21$ 6.00$ 6.48$ 7.00$ 7.56$
First 1,500 Gallons or Less Thru 1" Meter 11.97$ 6.41$ 6.92$ 7.48$ 8.07$
First 1,500 Gallons or Less Thru 1-1/4" Meter 12.45$ 6.66$ 7.19$ 7.77$ 8.39$
First 1,500 Gallons or Less Thru 1-1/2" Meter 13.46$ 7.20$ 7.78$ 8.40$ 9.07$
First 1,500 Gallons or Less Thru 2" Meter 17.22$ 9.22$ 9.96$ 10.75$ 11.61$
First 1,500 Gallons or Less Thru 3" Meter 23.01$ 12.32$ 13.31$ 14.37$ 15.52$
First 1,500 Gallons or Less Thru 4" Meter 30.22$ 16.18$ 17.47$ 18.87$ 20.38$
First 1,500 Gallons or Less Thru 6" Meter 37.79$ 20.23$ 21.85$ 23.60$ 25.48$
First 1,500 Gallons or Less Thru 8" Meter 42.29$ 22.64$ 24.45$ 26.41$ 28.52$
Commercial Volumetric Consumption Rate
First 1,500 Gallons or Less (Per 1,000 Gallons)-$ 5.13$ 5.44$ 5.76$ 6.11$
All Over 1,500 Gallons (Per 1,000 Gallons)4.84$ 5.13$ 5.44$ 5.76$ 6.11$
Current Adopted Adopted Adopted Adopted
7/1/2020 1/1/2020 FY2021 FY2022 FY2023
Minimum Charge for Residential Service - Metered
First 1,500 Gallons or Less 15.07$ 9.50$ 10.26$ 11.08$ 11.97$
Residential Volumetric Disposal Rate
First 1,500 Gallons or Less (Per 1,000 Gallons)-$ 4.69$ 4.97$ 5.26$ 5.58$
All Over 1,500 Gallons (Per 1,000 Gallons)4.42$ 4.69$ 4.97$ 5.26$ 5.58$
Residential Unmetered Service 31.41$ 33.29$ 35.29$ 37.41$ 39.65$
Current Adopted Adopted Adopted Adopted
7/1/2020 1/1/2020 FY2021 FY2022 FY2023
Minimum Charge for Commercial Service - Metered
First 1,500 Gallons or Less 15.07$ 9.50$ 10.26$ 11.08$ 11.97$
Commercial Volumetric Disposal Rate
First 1,500 Gallons or Less (Per 1,000 Gallons)-$ 4.69$ 4.97$ 5.26$ 5.58$
All Over 1,500 Gallons (Per 1,000 Gallons)4.42$ 4.69$ 4.97$ 5.26$ 5.58$
Monthly Residential Water Rates & Charges
Monthly Commercial Water Rates & Charges
Monthly Residential Wastewater Rates & Charges
Monthly Commercial Wastewater Rates & Charges
TOWN OF VINTON
RATES & CHARGES SCHEDULE FOR WATER AND WASTEWATER SERVICE
172
Town of Vinton Water & Wastewater Fees and Charges Schedule
System Development Fees
Meter Size, in. Water Wastewater Total
Note.
calculated per metered dwelling unit if apartments are individually metered. Service fees shall be calculated based upon the
number of connections to the water main distribution line and/or wastewater collection line. When a separate service connection
Tap & Service Lateral Connection Charges
Water Wastewater Total
Note.
feet at above charges.
Main Line Extension Charges
Water Wastewater
Note.
connection to maximum 1-inch meter size. (4) Wastewater service lateral connection to maximum of 4-inch. (5) Main water
distribution line and wastewater collection line each to a maximum of 8-inch. (6) Asphalt cut and patch is included. (7) Assumes
no rock or ledge is encountered. (8) Work is performed on low traffic volume residential streets, not main/arterial collector streets
or intersections. (9) Water and wastewater main extensions are performed in conjunction with tap & service lateral connection
work. (10) A contracting charge of 20% for water and 16% for wastewater of the estimated value of the work or $1,000.00 each,
whichever is greater, shall apply when the Town performs some or all of its work by contract. The customer may be required to
make a down payment when work is to be performed by contract. An administrative service charge of $125.00, plus any actual
costs incurred, will be assessed by the Town, if the customer elects to perform the work with its own contractor or not at all, after
the Town obtains pricing from a contractor. Also, an administrative service charge of $125.00, plus any additional costs incurred,
will be assessed when a customer requests return of fees and charges paid to the Town.
Inspection Charges
Water Wastewater Residential Dwelling Unit
Water Wastewater Subdivision
Water Wastewater Commercial & Industrial
Commercial
Commercial Apartment Complex,
Multi-Building
Industrial
Water Meter Setting Fees
Meter Size, in.
Determined and priced on a case by case basis.
173
Customer Rank
Precision Fabrics Group, Inc.1 5.44 %
Aramark 2 4.28 %
The Berkshire 3 2.03 %
Roanoke County Schools 4 1.69 %
Blue Ridge Manor Apartments 5 1.44 %
Colonial Downs 6 0.90 %
RGM Properties 7 0.77 %
Nichols Car Wash 8 0.74 %
Richard Dickerson/RL Mansard Sq.9 0.61 %
F&W Management 10 0.60 %
% of Revenue
PRINCIPAL WATER AND WASTEWATER CUSTOMERS
FROM FY2020 FINANCIAL STATEMENTS - TABLE 6
174
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 4.85
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 $.0666 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 $.0034 per $100, or
4.85 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 General Fund will exceed last year's by 4.85 percent.
A public hearing on the increase will be held on Tuesday, April 6, 2021 at 7:00 p.m. or as soon thereafter as the
matter may be heard. In light of the ongoing COVID-19 emergency, participation in this public hearing by
Council members, staff, and the public will be available through electronic or other alternative means. The public
may comment on the proposed tax rates by emailing sjohnson@vintonva.gov, leaving a message at 540-983-0607
or writing to the Town Clerk, Vinton Municipal Building, 311 S. Pollard Street, Vinton, Virginia 24179. Voice
mails, emails and other messages containing comments on the Ordinance will be provided to Council members.
The public also may be able to comment during the electronic public hearing. Citizens interested in this option
must register in advance by calling the Town Clerk’s Office at 540-983-0607 or sending an email to
sjohnson@vintonva.gov by 12 Noon on Monday, April 5, 2021. The public can observe this meeting through a
livestream on the Town’s Facebook page at www.facebook.com/vintonva. 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 4, 2021.
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
175
ORDINANCE NO. 1031
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON
TUESDAY, APRIL 6, 2021, AT 7:00 P.M., BY ELECTRONIC COMMUNICATIONS
PURSUANT TO SECTION 15.2-1413, CODE OF VIRGINIA (1950), AS AMENDED,
ORDINANCE NO. 1016, AND SECTION 4-0.01(G) OF CHAPTER 1289 OF THE 2020
ACTS OF THE VIRGINIA GENERAL ASSEMBLY
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 2021 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 ($.0 7) per ONE HUNDRED
DOLLARS ($100.00) of the assessed value for the calendar year
2021."
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 Liles, with the following votes recorded:
AYES: Liles, Mullins, Stovall, McCarty, Grose
NAYS: None
APPROVED:
Bradley E. Grose, Mayor
ATTEST:
_____________________________________
Susan N. Johnson, CMC, Town Clerk
176
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 6, 2021, at 7:00 p.m. or as soon thereafter as the matter may be heard, 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.
In light of the ongoing COVID-19 emergency, participation in this public hearing by Council
members, staff, and the public will be available through electronic or other alternative means.
The public may comment on the proposed tax rates by emailing sjohnson@vintonva.gov, leaving
a message at 540-983-0607 or writing to the Town Clerk, Vinton Municipal Building, 311 S.
Pollard Street, Vinton, Virginia 24179. Voice mails, emails and other messages containing
comments on the Ordinance will be provided to Council members. The public also may be able
to comment during the electronic public hearing. Citizens interested in this option must register
in advance by calling the Town Clerk’s Office at 540-983-0607 or sending an email to
sjohnson@vintonva.gov by 12 Noon on Monday, April 5, 2021. The public can observe this
meeting through a livestream on the Town’s Facebook page at www.facebook.com/vintonva.
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 4, 2021.
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
177
ORDINANCE NO. 1032
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON
TUESDAY, APRIL 6, 2021, AT 7:00 P.M., BY ELECTRONIC COMMUNICATIONS
PURSUANT TO SECTION 15.2-1413, CODE OF VIRGINIA (1950), AS AMENDED,
ORDINANCE NO. 1016, AND SECTION 4-0.01(G) OF CHAPTER 1289 OF THE 2020
ACTS OF THE VIRGINIA GENERAL ASSEMBLY
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,
2021; and
WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal
departments of the Town of Vinton, and thus avoid creating an emergency.
NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that a tax levy
for the calendar year 2021 shall be one dollar ($1.00) per one hundred dollars ($100.00) of the
assessed valuation of all personal property excepting therefrom household furnishings; and
BE IT FURTHER ORDAINED by the Council of the Town of Vinton that a tax levy for the
calendar year 2021 shall be fifty percent (50%) or fifty cents ($.50) per one hundred dollars
($100.00) of the assessed valuation of one motor vehicle owned and regularly used by a
disabled veteran, subject to certain qualifications; and
BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the
Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the
Finance Director/Treasurer of the Town of Vinton.
This Ordinance adopted on motion made by Council Member Liles, seconded by Council
Member Mullins, with the following votes recorded:
AYES: Liles, Mullins, Stovall, McCarty, Grose
NAYS: None
APPROVED:
Bradley E. Grose, Mayor
ATTEST:
_____________________________
Susan N. Johnson, CMC, Town Clerk
178
LEGAL NOTICE
TOWN OF VINTON, VIRGINIA
NOTICE OF PUBLIC HEARING
Please be advised that the Vinton Town Council will hold a public hearing concerning the
proposed FY2021-2022 Town of Vinton Budget at its meeting on Tuesday, June 1, 2021, at 7:00
p.m. or as soon thereafter as the matter may be heard. In light of the ongoing COVID-19
emergency, participation in this public hearing by Council members, staff, and the public will be
available through electronic or other alternative means. The public may comment on the
proposed budget by emailing sjohnson@vintonva.gov, leaving a message at 540-983-0607 or
writing to the Town Clerk, Vinton Municipal Building, 311 S. Pollard Street, Vinton, Virginia
24179. Voice mails, emails and other messages containing comments on the budget will be
provided to Council members. The public also may be able to comment during the electronic
public hearing. Citizens interested in this option must register in advance by calling the Town
Clerk’s Office at 540-983-0607 or sending an email to sjohnson@vintonva.gov by 12 Noon on
Friday, May 28, 2021. The public can observe this meeting through a livestream on the Town’s
Facebook page at www.facebook.com/vintonva. 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. The proposed budget is as follows:
Revenues Total All Funds
General Fund
Grant Fund
$8,032,258
384,800
Utility Fund
Capital Fund
4,513,595
835,000
Stormwater Fund 414,328
Total Revenues $14,179,981
Expenditures
General Fund: Town Council $114,788
Town Manager's Office 149,495
Human Resources 67,436
Legal Services 53,517
Treasurer/Finance Department 332,415
Police Department 2,440,931
Communications Services 450,440
Fire & EMS 2,268
Police/Animal Control 85,326
Public Works Administration 164,639
Maintenance/Highways/Streets/Bridges 920,617
Snow and Ice Removal 32,454
Traffic Signs and Street Light 112,770
Refuse Collection 463,331
Recycling 75,029
Building & Grounds 167,774
Health Department 25,020
Special Programs 155,848
WM Interdepartmental Functions 10,000
179
War Memorial 246,804
Vinton Veterans Monument 5,000
Swimming Pool/Parks 2,954
Senior Program 93,525
Town Museum 13,586
Planning & Zoning 393,423
Economic Development 20,000
Public Transportation 120,000
Vinton Business Center 2,765
Performance Agreements 104,008
Retiree Insurance 4,800
Travel & Training 0
Debt Service - General Fund 444,131
Transfers 757,164
Total General Fund $8,032,258
Grant Fund:
VML Risk Management Grant 4,000
GC Greenway PH2B 380,800
Total Grant Fund $384,800
Utility Fund: Water & Wastewater Administration $530,204
Customer Accounts 366,237
Water System Maintenance 1,062,146
Purchased Water 150,000
Wastewater System Maintenance 941,547
Debt Retirement-Bonds/L.T.D. 1,256,297
Contingency 0
Transfers 207,164
Total Utility Fund $4,513,595
Capital Fund:
Treasurer/Finance Department $200,000
Police Department 100,000
Maintenance/Highways/Streets/Bridges 20,000
Traffic Signs and Street Light 150,000
Town Museum 25,000
Planning & Zoning 50,000
Economic Development 290,000
Total Capital Fund $835,000
Stormwater Fund
Administration $94,772
Street & Road Cleaning 90,412
Operations 190,417
Debt Retirement 38,727
Total Stormwater Fund $414,328
Total Combined Expenditures $14,179,981
180
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, CMC
Town Clerk
-------------------------------------------------------------------------------------------------------
Please publish as a Display ad in The Vinton Messenger on Thursday, May 20, 2021 and
Thursday, May 27, 2021.
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
181
PROPOSED ORDINANCE NO.
AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON TUESDAY,
JUNE 15, 2021, AT 7:00 P.M., BY ELECTRONIC COMMUNICATIONS PURSUANT TO
SECTION 15.2-1413, CODE OF VIRGINIA (1950), AS AMENDED, ORDINANCE NO.
1016, AND SECTION 4-0.01(G) OF CHAPTER 1289 OF THE 2020 ACTS OF THE
VIRGINIA GENERAL ASSEMBLY
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, 2021 to June
30, 2022, 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, 2021 and ending June 30, 2022 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, 2021.
This Ordinance adopted on motion made by _____________________ and seconded by
_____________________.
AYES:
NAYS:
APPROVED:
__________________________________
Bradley E. Grose, Mayor
ATTEST:
_____________________________________
Susan N. Johnson, CMC, Town Clerk
182
Revenues Total All Funds
General Fund
Grant Fund
$8,032,258
384,800
Utility Fund
Capital Fund
4,513,595
835,000
Stormwater Fund 414,328
Total Revenues $14,179,981
Expenditures
General Fund: Town Council $114,788
Town Manager's Office 149,495
Human Resources 67,436
Legal Services 53,517
Treasurer/Finance Department 332,415
Police Department 2,440,931
Communications Services 450,440
Fire & EMS 2,268
Police/Animal Control 85,326
Public Works Administration 164,639
Maintenance/Highways/Streets/Bridges 920,617
Snow and Ice Removal 32,454
Traffic Signs and Street Light 112,770
Refuse Collection 463,331
Recycling 75,029
Building & Grounds 167,774
Health Department 25,020
Special Programs 155,848
WM Interdepartmental Functions 10,000
War Memorial 246,804
Vinton Veterans Monument 5,000
Swimming Pool/Parks 2,954
Senior Program 93,525
Town Museum 13,586
Planning & Zoning 393,423
Economic Development 20,000
Public Transportation 120,000
Vinton Business Center 2,765
Performance Agreements 104,008
Retiree Insurance 4,800
Travel & Training 0
Debt Service - General Fund 444,131
Transfers 757,164
Total General Fund $8,032,258
183
Grant Fund:
VML Risk Management Grant 4,000
GC Greenway PH2B 380,800
Total Grant Fund $384,800
Utility Fund: Water & Wastewater Administration $530,204
Customer Accounts 366,237
Water System Maintenance 1,062,146
Purchased Water 150,000
Wastewater System Maintenance 941,547
Debt Retirement-Bonds/L.T.D. 1,256,297
Contingency 0
Transfers 207,164
Total Utility Fund $4,513,595
Capital Fund:
Treasurer/Finance Department $200,000
Police Department 100,000
Maintenance/Highways/Streets/Bridges 20,000
Traffic Signs and Street Light 150,000
Town Museum 25,000
Planning & Zoning 50,000
Economic Development 290,000
Total Capital Fund $835,000
Stormwater Fund
Administration $94,772
Street & Road Cleaning 90,412
Operations 190,417
Debt Retirement 38,727
Total Stormwater Fund $414,328
Total Combined Expenditures $14,179,981
184
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.
185
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.
186
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
187
188
189
190
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.
191
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
192
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
193
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.
194
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
195
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.
196
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
197
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:
198
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.);
199
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).
200
E) Corporate Notes. Issued by corporations organized and operating within the
United States or by depository institutions licensed by the United States or any
state and operating within the Untied States which meet the following
requirements:
1. the maturity is no greater than fire (5) years at the time of purchase;
2. has a minimum “Aa” long term debt rating by Moody’s Investors Service
and a minimum “AA: long term debt rating by Standard & Poor’s; and
3. The amount invested in any single issuing corporation will not exceed five
percent (5%) of the total funds available for investment (based on book
value on the date of acquisition).
F) Municipal Obligations. Bonds, notes and other evidences of indebtedness of
the Commonwealth of Virginia, or of any county, City, town, district,
authority or public body of the Commonwealth of Virginia upon which there
is no default that meet the following criteria;
1. Have a final maturity on the date of investment not to exceed five (5)
years.
2. Rated in either of the two highest rating categories by a nationally
recognized rating agency.
G) Negotiable Certificates of Deposit and Bank Deposit Notes of domestic
banks and domestic offices of foreign banks with:
1. a rating of at least “A-1” by Standard & Poor’s and “P-1” by Moody’s
Investor Service, Inc., for maturities of one year or less;
2. and a rating of at least “AA” by Standard & Poor’s and “Aa” by Moody’s
Investor Service for maturities over one year and not exceeding five years.
H) State Pool. The pooled investment fund (known as the Virginia Local
Government Investment Pool) as provided for in Section 2.2-4600 et seq. of
the Code of Virginia.
I) VACo/VML Virginia Investment Pool. A pooled investment program that
local governments and other political subdivisions use to invest assets they
expect to hold for one year or longer. Assets of governmental participants are
invested in high-quality corporate and government securities with average
duration of between 1 to 2 years. VIP has a higher expected rate of return
compared to traditional money market funds by investing in slightly longer-
term securities as authorized under the Virginia Investment of Public Funds
Act. Local governments typically utilize both vehicles:
1. A money market fund with overnight liquidity for operating expenses,
and
201
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.
202
Portfolio Diversification
The Town’s Portfolio shall be diversified by security type and institution. The maximum
percentage of the portfolio (book value at the date of acquisition) permitted in each
eligible security is as follows:
U.S. Government Obligations 100% Maximum
Registered Money Market Mutual Funds 100% Maximum
State of Virginia LGIP 75% Maximum
VACo/VML Virginia Investment Pool 75% Maximum
Repurchase Agreements 50% Maximum
Bankers’ Acceptances 40% Maximum
Commercial Paper 35% Maximum
Negotiable Certificates of Deposit/Bank Notes 20% Maximum
Municipal Obligations 20% Maximum
Corporate Notes 15% Maximum
Bank Deposits 25% Maximum
The combined amount of bankers’ acceptances, commercial paper, negotiable certificates
of deposit/bank notes and corporate notes shall not exceed fifty (50%) of the total book
value of the portfolio at the date of acquisition.
The Town’s Portfolio will be further diversified to limit the exposure to any one issuer.
No more than 5% of the Town’s Portfolio will be invested in the securities of any single
issuer with the following exceptions:
U.S. Treasury 100% Maximum
Each Federal Agency 35% Maximum
Each Repurchase Agreement Counterparty 25% Maximum
Maximum Maturity
Maintenance of adequate liquidity to meet the cash flow needs of the Town is essential.
Accordingly, the portfolio will be structured in a manner that ensures sufficient cash is
available to meet anticipated liquidity needs. Selection of investment maturities must be
consistent with the cash requirements of the Town in order to avoid the forced sale of
securities prior to maturity.
Operating Funds. The Town’s operating funds will be invested in permitted
investments with a stated maturity of no more than 2 years from the date of purchase. To
control interest rate risk, the average maturity of the portfolio will not exceed 1 year.
Bond Proceeds. Proceeds from the sale of bonds will be invested in compliance with the
specific requirements of the bond covenants without further restrictions as to the
maximum term to maturity of securities purchased. These proceeds are generally held by
203
the Bond Trustee. However, in no case will bond proceeds be invested in securities with
a term to maturity that exceeds the expected disbursement date of those funds.
Reserve Funds and other funds with longer-term investment horizons my be invested in
securities exceeding five (5) years if the maturity of such investment is made to coincide
as nearly as practicable with expected use of funds.
Prohibited Investments and Investment Practices
The Town is prohibited from:
1. Investment in reverse repurchase agreements;
2. Short sales (selling a specific security before it has been legally purchased);
3. Borrowing funds for the sole purpose of reinvesting the proceeds of such
borrowing;
4. Investment in complex derivatives such as range notes, dual index notes,
inverse floating rate notes and deleveraged notes, or notes linked to lagging
indices or to long-term indices.
5. Investing in any security not specifically permitted by this Policy.
Selection, Approval of Brokers, Qualified Financial Institutions
The Town Treasurer and/or the Town’s Investment Manager shall maintain a list of
financial institutions and broker/dealers that are approved for investment purposes
(“Qualified Institutions”). Only firms meeting the following requirements will be eligible
to serve as Qualified Institutions:
1. “primary” dealers and regional dealers that qualify under Securities and
Exchange Commission Rule 15C3-1 (uniform net capital rule);
2. capital of no less than $10,000,000;
3. registered as a dealer under the Securities Exchange Act of 1934;
4. member of the National Association of Dealers (NASK);
5. registered to sell securities in Virginia; and
6. The firm and assigned broker have been engaged in the business of effecting
transactions in U.S. government and agency obligations for at least five (5)
consecutive years.
All brokers, dealers and other financial institutions deemed to be Qualified Institutions
shall be provided with current copies of the Town’s Investment Policy. A current audited
financial statement is required to be on file for each financial institution and broker/dealer
with which the Town transacts business.
Competitive Selection of Investment Instruments
It will be the policy of the Town to transact all securities purchase/sales only with
Qualified Institutions through a formal and competitive process requiring the solicitation
204
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
205
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.
206
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.
Annual 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.
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
Glossary of Terms and Acronyms
207
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 Lease - A lease obligation that has met the criteria to be categorized as a capital
lease as opposed to an operating lease under generally accepted accounting principles.
Capital leases are common in certain types of financing transactions involving the use of
revenue bonds as opposed to general obligation bonds.
Capital Outlay – Expenditures to acquire or improve fixed assets that are not necessarily
included in the Capital Improvement Program. Examples of capital outlays are furniture,
fixtures, machinery, and equipment.
Capital Projects - Projects which purchase or construct capital assets. Typically, a
capital project encompasses a purchase of land and/or the construction of a building or
facility.
CDBG – Community Development Block Grant - funding received from the U. S.
Department of Housing and Urban Development. CDBG primarily benefits low-and
moderate-income persons through housing, human services, neighborhood
improvements and economic development activities, with a secondary emphasis on the
reduction of slums and blight.
208
CIP – Capital Improvement Program – A plan for capital expenditures, to be incurred
each year over a fixed period of several future years, which sets forth each capital project,
identifies the expected beginning ng and ending date for each project, the amount to be
expended in each year and the method of financing those expenditures.
Contingency Reserve - A budgetary reserve set aside for emergencies or unforeseen
expenditures not otherwise budgeted for.
Debt - Any obligations of the Town for the payment of money issued pursuant to the
Public Finance Act of Virginia.
Debt Service - Payment of interest and repayment of principal on Town debt.
Delinquent Taxes – Taxes remaining unpaid on or after the date on which a penalty for
non-payment is attached.
Depreciation - (1) Expiration in the service life of capital assets attributable to wear and
tear, deterioration, action of the physical elements, inadequacy or obsolescence, or (2)
the portion of the cost of a capital asset which is charged as an expense during a fiscal
period.
DEQ - Department of Environmental Quality - protects and enhances Virginia’s
environment, and promotes the health and well -being of the citizens of the
Commonwealth.
DHCD – Department of Housing and Community Services - 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.
Distinguished Budget Presentation Awards Program – A voluntary awards program
administered by the Government Finance Officers Association (GFOA) to encourage
governments to prepare effective budget documents. To receive the award, governments
must have prepared a budget that meets program criteria as a document, an operations
guide, a financial plan, and a communications device.
Enterprise Funds - A type of proprietary fund set up to account for the financing of
services to the general public where all or most of the operating expenses involved are
recovered in the form of user charges. Included in this category are the Utility Fund and
the Stormwater Fund.
EMS – Emergency Medical Services – The Fire and Emergency Medical Services
Department provides emergency fire suppression response to incidents involving fires,
fire alarms, smoke scares, vehicle accidents and other types of calls where the threat of
fire exists. It also provides emergency medical response to incidents involving injury,
illness, accidents, and other types of calls where the threat of injury or illness exists.
209
EPA - Environmental Protection Agency – 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.
GAAP – Generally Accepted Accounting Principles - 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.
GASB – The Governmental Accounting Standards Board – establishes and improves
state and local governmental accounting and financial reporting standards which result in
practical information for users of financial reports. They also guide and educate the public,
including issuers, auditors, and users of those financial reports.
General Fund - A type of governmental fund used to account for revenues and
expenditures for regular day-to-day operations of the Town. The primary sources of
revenue for this fund are local taxes and Federal and State grants.
General Obligation Bonds - Bonds issued pursuant to Article VII, Section 10 of the
Constitution of Virginia and the Public Finance Act secured by the full faith, credit and
taxing power of the Town.
GFOA – The 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.
Goal - A clear statement of a program's mission, or purpose.
Governmental Funds – These funds are typically used to account for most of a
government’s activities, including those that are tax supported.
210
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.
HMGP - 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.
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)
211
bonds.
Revenue - A term used to represent income to a specific fund, or an increase in the fund's
assets.
SERCAP - Southeast Rural Community Assistance Project - 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.
Service Level – A management tool used to measure past performance and changes in
the quantity, quality, and efficiency of services.
Stormwater Fund – A fund used to track expenses on stormwater during the year,
currently funded by a transfer from the General Fund and Utility 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.
Utility Fund – A type of fund used to account for operations of the public water and sewer
system financed through user charges and other system revenues.
VDOT – Virginia Department of Transportation - is responsible for building, maintaining,
and operating the State's roads, bridges and tunnels. And, through the Commonwealth
Transportation Board, it also provides funding for airports, seaports, rail and public
transportation.
Working Capital – liquid assets used to fund day-to-day operations of the government.
VBAF - Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund
– 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.
212
Frequently Used Acronyms and Initialisms
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
213