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Home My WebLink AboutFY 2025 - 2026 - Annual Town Budget-AdoptedA D O P T E D F Y 2 0 2 5 - 2 0 2 6 B U D G E T GFOA Budget Award FY2024 ...............................................................................1 Town Council ........................................................................................................2 Town Department Staff .........................................................................................3 Finance/Budget Committee ...................................................................................4 Organizational Chart .............................................................................................5 Town of Vinton FY2020-2025 Strategic Plan ....................................................... 6 Performance Measures Town Manager’s Office ...............................................................................8 Human Resources/Risk Management ........................................................9 Treasurer’s Office/Finance Department .................................................... 10 Public Works Department ......................................................................... 11 Police Department .................................................................................... 12 Community Programs Department ........................................................... 13 Vinton War Memorial ................................................................................ 14 Senior Program Department ..................................................................... 15 Planning & Zoning Department................................................................. 16 Economic Development ............................................................................ 17 Department Position Summary ........................................................................... 18 Town of Vinton General Information .................................................................... 19 TABLE OF CONTENTS Town Manager’s Letter of Transmittal ................................................................ 23 The Budget Overview .......................................................................................... 33 Budget Calendar ................................................................................................. 37 Functional Units .................................................................................................. 38 Revenue and Expenditure Summary................................................................... 39 General Fund Revenues Source Summary ......................................................... 43 General Fund Revenues Total and Graph .......................................................... 44 General Fund Revenues Details ......................................................................... 45 General Fund Expenditures Total and Graph ...................................................... 49 General Fund Expenditures Breakdown by Department and Function ............... 50 General Fund – Town Council ............................................................................ 51 General Fund – Community Contributions/Joint Local Government Serv ices ..... 54 General Fund – Town Manager .......................................................................... 55 General Fund – Human Resources/Risk Management Department ................... 57 General Fund – Legal Services .......................................................................... 59 General Fund – Treasurer/Finance Department ................................................. 61 General Fund – Police Department ..................................................................... 63 General Fund – Police Community Services/Animal Control .............................. 65 General Fund – Communication Services ........................................................... 67 General Fund – Fire and EMS Department ........................................................ 69 General Fund – Public Works Administration ...................................................... 71 General Fund – Maintenance/Highways/Streets/Bridges .................................... 73 General Fund – Snow & Ice Removal ................................................................. 75 General Fund – Traffic Signs & Street Lights ..................................................... 77 General Fund – Refuse Collection ..................................................................... 79 General Fund – Recycling Collection .................................................................. 81 General Fund – Building & Grounds Maintenance .............................................. 83 General Fund – Health Department Building ....................................................... 85 General Fund – Community Programs ............................................................... 87 General Fund – War Memorial & Senior Center ................................................. 89 General Fund – Town Museum ........................................................................... 91 General Fund – Vinton Veteran’s Monument ..................................................... 93 General Fund – Greenway .................................................................................. 95 General Fund – Planning & Zoning Department ................................................ 97 General Fund – Economic Development ............................................................. 99 General Fund – Public Transportation............................................................... 101 General Fund – Vinton Business Center .......................................................... 103 General Fund – Performance Agreements ........................................................ 105 General Fund - Stormwater Administration ...................................................... 107 General Fund - Stormwater Street & Road Cleaning ....................................... 109 General Fund - Stormwater Operations ........................................................... 111 General Fund – Debt Retirement ...................................................................... 113 General Fund – Transfers ................................................................................. 115 Grant Fund Revenues Totals and Graph .......................................................... 117 Grant Fund Expenditures Total and Graph ...................................................... 121 Capital Fund Revenues Totals and Graph ....................................................... 127 Capital Fund Expenditures Totals and Graph .................................................. 129 Debt Schedule ................................................................................................... 133 Town Manager’s CIP Funding Listing................................................................ 135 Capital Improvement Program ......................................................................... 136 Capital Improvement Program Impact Summary .............................................. 137 Pay and Classification Plan .............................................................................. 139 Taxes, Licenses and Fees Schedule................................................................. 141 Public Hearing Legal Notice – Real Estate Taxes ............................................. 147 Ordinance – Real Estate Taxes ........................................................................ 148 Public Hearing Legal Notice – Personal Property Taxes ................................... 149 Ordinance – Personal Property Taxes .............................................................. 150 Public Hearing Legal Notice – Budget Adoption ................................................ 151 Ordinance – Budget Adoption ........................................................................... 153 Financial Guidelines & Policies ......................................................................... 156 Glossary ............................................................................................................ 189 Capital Improvement Program Pay and Classification Plan Appendix PRESENTED TO Town of Vinton Virginia For the Fiscal Year Beginning July 01, 2024 Executive Director GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award Return to Table of Contents 1 VINTON TOWN COUNCIL Bradley E. Grose Mayor Laurie J. Mullins Vice-Mayor Keith N. Liles Council Member Sabrina M. McCarty Council Member Michael W. Stovall Council Member Return to Table of Contents 2 TOWN DEPARTMENT STAFF Richard W. Peters, Jr. Town Manager Adam E. Cody Sexton Deputy Town Manager Megan K. Lawless Administrative Operations Manager/ Town Clerk Donna Collins Human Resources/ Risk Management Director Finance Director/ Treasurer Planning & Zoning Director Cultural Placemaking and Event Director Return to Table of Contents 3 FINANCE/BUDGET COMMITTEE Bradley E. Grose Mayor Richard W. Peters, Jr. Town Manager Michael W. Stovall Council Member Andrew Keen Finance Director/Treasurer Adam E. Cody Sexton Deputy Town Manager Tiffany Stewart Assistant Finance Director Return to Table of Contents 4 Citizens of Vinton Town Council Town Attorney* Town Manager* / Director of Economic Development Planning / Zoning Special Assistant to TM for Economic Development Public Works Refuse / Recycling Stormwater Grounds Streets Capital Projects Building Services Cultural Placemaking Community Events Community Facilities Deputy Town Manager Human Resources / Risk Management HR Specialist Finance Department / Treasurer* Treasury Services Accounting Services Administration Operations Manager /Town Clerk* Police Department* Administration Operations Return to Table of Contents 5 Enhance the Town's Infrastructure and Livability Maintain an Efficient and High-Performing Government Ensure the Town's Continued Financial Viability by Actively Pursuing Quality Economic Development Mission: The Town of Vinton provides valuable services to residents, visitors, and businesses through transparent, efficient, and responsible governance while protecting its unique character and values. Vision: A safe and engaged community that is welcoming to visitors, with a vibrant atmosphere that promotes a high quality of life for residents of all ages and interests. Goals: TOWN OF VINTON strategic plan 2020-2025 Return to Table of Contents 6 Continue to make Vinton a safe and secure community through community policing and engaging residents Continue to enhance the condition and appearance of the Town's public infrastructure and amenities Encourage home ownership, housing rehabilitation, and the creation of new, high-quality, and affordable housing stock Utilize available technology within municipal offices to improve efficient service delivery Conduct thorough organizational efficiency review in municipal offices and implement changes based on results Maintain a structurally balanced budget with regular to sustain service levels and maintain public facilities Aggressively pursue economic development opportunities to enhance local retail and dining options strategies Return to Table of Contents 7 Actual Estimated Projected Performance Measures Town Manager's Office Strategic Plan Goal FY23-24 FY24-25 FY25-26 Representation on State, Regional, and Local Boards Serves as ex-officio member on Town Committees Participation with Town & Community Events ~~ Provide Mayor's Update to Town Council Actual Estimated Projected Number of Conflict of Interests processed Number of Ordinances and Resolutions processed 2 20 20 20 FOIA Responses Handled within 5 days 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). 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 Return to Table of Contents 8 Actual Actual Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Percent of New Hires tenured more than 1 year Employee Participation in Mandatory Training 1%0%1% Ratio of HR professionals per employees Worker's Compensation Incident Rate Departmental Goals 6. Continue to develop, implement, and evaluate a behavioral based safety culture. The Town of Vinton's Human Resources/Risk Management Department serves as a strategic partner in creating a safe, stable and Return to Table of Contents 9 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Achieve GFOA Award for Financial Reporting 2 --- Achieve GFOA Award for Budget Presentation 2  Adoption of Budget prior to June 30th 2  Maintain Tax Collection Rate of over 90%2 86%90%90% Purchase Orders Generated 2 24 20 20 Accounts Payable Checks Processed 2 4,960 5,000 5,100 Journal Entries Processed 2 298 315 315 W-2's & 1099's Processed 2 90 99 109 Register Transactions Processed 2 4,815 5,300 5,800 Number of Business Licenses Issued 2 512 540 560 Departmental Goals 5. Continue to decrease uncollected receivables and write-off amounts annually. 7. Actively monitor AR and increase knowledge and usage of debt collection processes available. 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 Treasurer/Finance Department The Town of Vinton's Finance Department is committed to providing timely, accurate, clear and complete information and support to Return to Table of Contents 10 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Lane Miles Resurfaced 1 12.4 5.5 DEQ Annual Recycle Reporting Curbside Solid Waste Tons Collected Curbside Recycling Tons Collected Street Sweeper Waste Tons Collected VDH Water Sampling Compliance *N/A *N/A Sewer Maintenance Footage *N/A *N/A Water Line Replacement *N/A *N/A *Transferred to WVWA Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government 3 - Ensure the Town's continued financial viability by actively pursuing quality economic development Strategic Plan Goals Public Works Department The mission of the Public Works Department is to provide the highest quality public works services to the public and other Town Departments. This mission is accomplished through the prudent use of resources, technology, innovations, teamwork, and coordination with other service providers in the Town, while ensuring that the maintenance, construction, and operations of the Return to Table of Contents 11 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Calls for Service 1 14,931 15,000 15,000 Traffic Safety Criminal Arrests Narcotics and Drug Violations Departmental Goals 3. Support and actively contribute to regional partnerships that significantly enhance the quality of life in the Roanoke Valley. 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 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, Return to Table of Contents 12 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Total number of special events supported 1 13 15 17 Matching SNAP funds for Farmer's Market Representation on Regional Boards and Committees Social Networking for Town Events (hours) *Networking events attended Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals Community Programs Department The Mission of the Community 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, and launch SNAP program. 2. Facilitate events, concerts, distance runs held 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. Return to Table of Contents 13 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Total number of Town Sponsored events 1 19 5 10 Total rental revenue* Number of advertisements placed *January 2025-April 2026 closed for renovations impacting all fields. Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government Strategic Plan Goals 2. Foster positive relationships with the local community by hosting events that cater to their interests, supporting community initiatives, and collaborating with local businesses and organizations. 3.Streamline internal processes and procedures to optimize resource utilization and improve efficiency in event planning and execution. organizers and attendees, with a focus on continuous improvement and feedback mechanisms. professionalism, responsiveness, and problem-solving. Vinton War Memorial space nestled in the heart of Virginia's Blue Ridge. Through exceptional customer service, elegant surroundings and community 1. Develop comprehensive marketing strategies to increase awareness of the venue, attract a diverse range of events and clients, and maintain a positive public image through various channels such as social media, advertising, and partnerships. Return to Table of Contents 14 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Total number of senior events supported 1 346 364 400 Total number of senior participants Number of advertisments and media posts placed Community Center rental revenue *Total listings/social media mentions *Changed social media/advertisement from hours per week to actual postings Departmental Goals 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government 3 - Ensure the Town's continued financial viability by actively pursuing quality economic development Strategic Plan Goals Senior Program Department 1. Build relationships with senior participants, caregivers, volunteers, TOV staff and community partners by actively seeking their input, 2. Strengthen partnerships with community organizations, healthcare providers, and others to expand resources, enhance program 4. Facilitate opportunities for seniors to engage with their peers, local community members, and intergenerational groups through Return to Table of Contents 15 Actual Estimated Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 No. of permits issued No. of code/zoning compliance violations No. of Planning Commission Meetings held No. of Board of Zoning Appeals Meetings held No. of Community Meetings held No. of Site Plans reviewed No. of Subdivision Plats reviewed No. of Downtown Façade Applications reviewed No. of Grant Applications written/submitted No. of Local/Regional Committees served on by staff Departmental Goals 1. Continue to enforce/enact amendments to zoning/sign/subdivision ordinance sections and other applicable Town codes. 6. Serve on interdepartmental committees and represent the Town on social media and the website. 8. Continue to collaborate with Departments on items important for Council and Council committees. 12. Continue to address unsafe and blighted properties through the spot blight abatement process. 13. Assist with the planning efforts related to brownfield site assessments, housing studies, and potential economic development sites. 14. Stormwater Management and Administration--VPDES/MS4 Permit and annual report, TMDL Action Plan, etc. 15. Continue staff education to maintain certifications and increase knowledge. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government 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 *Breakdown of permits issued: 79 Building, 4 Certificate of Occupancy/Temp. CO, 10 Demolition, 79 Electrical, 0 Erosion and Sediment, 4 Fire Safety, 28 Mechanical, 19 Miscellaneous, 1 Other, 49 Plumbing, 0 Responsible Land Disturbance, 13 Sign, 0 Utility (well/septic), 88 Zoning, and 5 Return to Table of Contents 16 Actual Estimates Projected Performance Measures Strategic Plan Goal FY23-24 FY24-25 FY25-26 Administer Town's Façade Grant 3 2 2 3 Administer Town's Change of Use Grant 3 0 0 3 Administer Econ. Dev. Performance Agreements Business Retention Visits Prospect Site Inquiries Networking events attended External Grants Leveraged Sales Tax Revenue* Meals Tax Revenue* *Budget decreased in FY21 in anticipation of COVID19 impacts. Departmental Goals 5. Partner with the Vinton Area Chamber of Commerce to initiate marketing programs that promote all aspects of the Town. 1 - Enhance the Town's Infrastructure and Livability 2 - Maintain an efficient and high-performing government 3 - Ensure the Town's continued financial viability by actively pursuing quality economic development Strategic Plan Goals Economic Development 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 Return to Table of Contents 17 Department Time Positions Time Positions Time Positions Time Positions Return to Table of Contents 18 TOWN OF VINTON GENERAL INFORMATION The Town of Vinton provides small-town character with urban services and amenities located nearby. The small-town atmosphere is characterized by a low crime rate, small locally and regionally owned businesses, and moderately priced homes. Views of the mountains and Blue Ridge Parkway abound. Vinton represents the ideal type of community, small enough to provide a feeling of “belonging”, yet progressive enough to provide the facilities, services, and conveniences that are necessary to make a community “home” to its citizens. The Town of Vinton has a rich history beginning before its charter on March 17, 1884. As far back as the mid-1700’s those moving into the Roanoke Valley settled here to take advantage of the fertile land and abundant water supply. Early settlers played a vital part in the establishment of the community, such as the first official name for the area as “Gish’s Mill” and ultimately the name Vinton. Perhaps one of the greatest mysteries about Vinton is the unknown origin of the name Vinton. Many credit B. A. Jones, a local merchant, with deriving the name from two prominent families in the area, the Vinyard’s and the Preston’s. Following incorporation, Vinton experienced continued development, much of which resulted from the spin-off of economic growth occurring in Roanoke County. The economic and social linkage formed between Roanoke and Vinton in the late 1800s has continued through to the present. Vinton is a town in Roanoke County, Virginia, United States. The population was 8,059 as of the 2020 census. Vinton is part of the Roanoke Metropolitan Statistical Area and the Roanoke Region of Virginia. Return to Table of Contents 19 According to the United States Census Bureau, the town has a total area of 3.2 square miles (8.2 km²), all of it land. The southern border of Vinton consists of 1.5 miles of lakefront in the Roanoke River Gorge. This lake, however, which was created by the 1904 construction of the hydroelectric Niagara (so-called) dam, is not visible from any inhabited part of the town, is difficult to reach, and is little used. Vinton has varied topography, considering its small size. The above-mentioned lake is at an elevation of 890'. The Vinton side of the lake consists of a steep, wooded cliff 150' in vertical height. Vinton's highest point is on Olney Rd., at an elevation of 1265', which affords spectacular views of the adjacent City of Roanoke, at least for people with houses favorably positioned. As of the census of 2020, there were 8,059 people and 3,654 households residing in the town. The population density was 2,610.30 people per square mile (947.8/km²). There were 3,981 housing units at an average density of 1,093.4/sq. mi (422.8/km²). The town’s racial makeup was 89.3% White, 3.4% African American, 0.5% Native American, 0.8% Asian, 0.00% Pacific Islander, 4.4% from two or more races, and Hispanic or Latino of any race was 3.3% of the population. In the town, the population is spread out with 23.5% under the age of 19, 8.7% from 20 to 24, 23.1% from 25 to 44, 26.2% from 45 to 64, and 18.5% who were 65 years of age or older. The median age was 40 years. The median income for a household in the town was $56,829. The per capita income for the town was $36,930. The percentage of the population below the poverty line is 11.3%. In Vinton, the largest employers include Berkshire Health & Rehabilitation Center (200), Precision Fabrics Group, Inc. (180), Kroger Food Center (190), Roanoke County Schools (165), Rosie’s Gaming Emporium (100), Aramark Uniform Services (85) and Penalty Box Partners - Lancerlot (40). In Roanoke County, the Roanoke County School System is the largest provider of jobs, with more than 2,000 employees. Other major employers include Wells Fargo Operations Center, Roanoke County Government, Kroger, Friendship Retirement Community, and Richfield Recovery & Care Center. The Town and County have Return to Table of Contents 20 invested in several business parks that are looking for tenants, including the Vinton Business Center, home to Cardinal Glass. For the 2023-2024 school year, 13,803 students enrolled in Roanoke County schools from pre-kindergarten through High School. With approximately 1,128 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 821, Herman L Horn 425 and W. E. Cundiff 498. Return to Table of Contents 21 Return to Table of Contents 22 May 6, 2025 Honorable Mayor and Members of Town Council: After careful review, staff and I are pleased to submit the FY26 Proposed Budget to Town Council. This year’s budget represents a balanced budget with an optimistic outlook despite the modest concerns of a continued and elevated inflationary national outlook. The FY26 Proposed Budget for the General Fund totals $13,557,180.97, which represents a decrease of of 5.59% or $779,058.08 over the previous fiscal year. The FY26 Proposed Budget for all funds totals $14,061,180.97. While this does represent a significant decrease from the FY 25 Revised Budget, much of the variance can be attributed to the carryover of committed funds for capital projects in FY 25. RECOMMENDED BUDGET ALLOCATION BY FUND Allocation by fund, as well as a comparison to the previous FY25 budget, is as follows: Proposed FY26 Revised FY25 $ Variance % Variance Total 14,061,180.97 17,726,769.05 (3,665,588.08) (20.68) The purpose of the annual budget is to plan necessary operating and capital expenditures within current revenue forecasts to implement the goals and objectives as outlined within Town Council’s Strategic Plan. The budget committee has updated a multi-year revenue forecast with information included in graph format below. This document represents the staff’s commitment to deliver effective and efficient services to its Town citizens in a fiscally responsible and transparent manner. We encourage you to focus your attention on the objectives in each department that are supported with the funding for the FY26 Proposed Budget. With the continuing partnership between Town Council, Town employees, and individual and corporate citizens alike, we will continue to search for ways to be innovative in delivering services to the citizens of the Town of Vinton. BUDGET FOCUS The review and adoption of the Annual Operating and Capital Budgets represent some of the most important policy-making responsibilities of the Mayor and Town Council. The budget is more than just the legal document appropriating funds; it establishes priorities among competing governmental Richard W. Peters, Jr. Town Manager Town of Vinton 311 S. Pollard Street Vinton, VA 24179 Phone (540) 983-0607 Fax (540) 983-0626 Return to Table of Contents 23 services, all of which have dedicated constituencies. The Town Council must also establish service levels based on the priorities and within the fiscal capacity of the Town. On June 16, 2020, Town Council approved and ratified the Town of Vinton Strategic Plan for 2020- 2025. Preparation of this FY26 Proposed Budget was guided by the following three goals established in the Strategic Plan: 1. Enhance the Town’s infrastructure and livability 2. Maintain an efficient and high-performing government 3. Ensure the Town’s continued financial viability by actively pursuing quality economic development Long-Range Planning Council members and staff worked together to develop strategies to achieve the three goals in the Strategic Plan for the future of the Town of Vinton, which strategies will be reevaluated during future Council Retreats. Town staff will also work with Council to review the strategies to be addressed in upcoming budgets. • Aggressively pursue economic development opportunities to enhance local retail and dining options • Encourage home ownership, housing rehabilitation, and the creation of new, high-quality, and affordable housing stock • Continue to make Vinton a safe and secure community through community policing and engaging residents • Continue to enhance the condition and appearance of the Town's public infrastructure and amenities • Maintain a structurally balanced budget with regular, recurring revenues that are sufficient to sustain service levels and maintain public facilities • Utilize available technology within municipal offices to improve efficient service delivery • Conduct thorough organizational efficiency reviews in municipal offices and implement changes based on results BUDGET OVERVIEW Town Council’s commitment to sound fiscal decision-making is again reflected in this budget as in previous years. The citizens of Vinton expect quality services, prompt snow removal, professional law enforcement, professional land use and development guidance, superior community and public facilities, clean and well-maintained streets, thriving neighborhoods, responsive solid waste and recycling collection and many other quality municipal services. Our citizens also expect that these services be provided with minimal reliance on real estate taxes. Revenues: The Town has largely experienced positive growth across a primarily consumer-based revenue budget, which speaks to a growing economy within the Town and our surrounding geographical neighbors. For several years after the Great Recession of 2009/10, the revenue growth in the Town of Vinton was less than 1.0%, which led to difficulty in keeping up with increased personnel, equipment and supply costs. During 2018, after almost a decade of slow growth, the Town began to see a more consistent growth trend and was able to prioritize expenditures that had been placed on hold for most of the past decade. Return to Table of Contents 24 As of July 1st 2022, the Town finalized the transfer of the Town’s Water and Waste-water Utility System to the Western Virginia Water Authority (WVWA). Terms of the sale included the Town retaining the remaining balance of the Utility Fund, the WVWA assuming all utility-related debt, and additional cash payments made to the Town over a three-year period. Proceeds from the sale of the system have been allocated to reserves and will be the Town’s primary source to fund the Capital Improvement Program (CIP) over the next 5 years. The FY26 Proposed Budget incorporates the third of the three cash payments to the Town of $500,000. This money is primarily designated for one-time expenditures due to the non-recurring nature of the payment. The transfer of the utility system to the WVWA has provided numerous advantages for the Town to include rate stability for the Town’s citizen and commercial customers and ensures much-needed capital replacement investment for the aging water and waste-water utility infrastructure. The transition has also allowed the Town’s existing Public Works Department to concentrate on the remaining core services of street maintenance, refuse collection and recycling, storm-water infrastructure management and snow removal, in addition to taking on much-needed community development projects. General Property Taxes: General property tax revenue accounts for 9.67% of the Town’s total general fund revenues and is comprised of Real Estate, Personal Property and Public Service Corporation Taxes. The current Real Estate Tax Rate of $0.07 per $100 of assessed value will remain unchanged in Fiscal Year 2026. Town Residents also pay to Roanoke County $1.03 per $100 on real estate tax, which the County decreased from $1.04 in Fiscal Year 2025. The Town is forecasting this tax revenue source to increase despite the assumption of a level tax rate due to the increase in property assessments. Return to Table of Contents 25 The current Personal Property Tax Rate of $1.00 per $100 of assessed value and the Vehicle Licensing Fee (VLF) will remain unchanged in Fiscal Year 2026. Town Residents also pay to Roanoke County $3.40 per $100 on personal property tax. With the inventory stabilization in new vehicle availability, the Town anticipates a slight decrease in the value of the used car stock over the previous year’s valuations. For this reason, the Town is forecasting for this tax revenue source to decrease in the short term despite the assumption of a level tax rate. Sales Tax: The Town of Vinton receives a share of state sales tax revenue as a percentage of the Town’s population compared to Roanoke County’s population and then multiplied by the total Roanoke County tax received. Sales Tax revenue is one of the top five General Fund revenue sources for the Town of Vinton and currently makes up just more than 11% of the Town’s total revenue. Sales Tax revenue has continued to keep pace with the trend from recent years. The large decrease identified from Fiscal Year 2019 to Fiscal Year 2020 captures a change in the Sales Tax calculation Return to Table of Contents 26 distributed to the Town of Vinton with the end of the gainsharing agreement and the start of the service agreement. Meals Tax: The Prepared Food Tax (Meals Tax) is a top revenue source for Vinton with no proposed change from its adopted rate of 6.0% for the FY26 Proposed Budget and represents approximately 14% of the Town’s total revenue. In August 2019, the Town Council approved a rate increase of 1.0%, as suggested by staff, to provide a funding source for capital improvement items. During the 2021 Budget Process, Town Council directed that the additional 1.0% meals tax increase be redirected towards increasing costs associated with Public Safety, such as the police car lease program and salary adjustments to assist with retention and recruitment efforts. Business License Tax: Return to Table of Contents 27 Business License Taxes are determined on the anticipated gross receipts of businesses based in and operating within the Town limits. Rates vary across the five classification categories of Retail, Business Services, Professional/Financial Services, Wholesale and Contractor. Staff is forecasting modest growth in the anticipated revenue from this source based on recent trends, which is another sign that the local economy continues to do well. This revenue source currently represents approximately 10% of the Town’s total revenue. A noticeable change for FY26 is the housing of communication sales and use taxes in this category. While this shows growth in the graph, it is not new revenue, only reallocated. Pari-mutuel Tax: After long being vacant, the off-track betting facility formerly known as Colonial Downs, reopened as Rosie’s Gaming Emporium in May of 2019 with 150 Historic Horse Racing Terminals (HHR). During the onset of the COVID-19 pandemic in March of 2020, the facility was closed to the public for a brief period and then allowed to reopen with limited capacity, although was still able to outperform revenue expectations. In late 2021, Rosie’s opened an extensive expansion to add an additional 18,000 square feet of floor space, a parking deck, an entertainment stage and an additional 350 HHR terminals for a grand total of 500. This expansion has resulted in a significant increase in attendance and resulted in higher than anticipated revenue growth over the previous years. The Town has adjusted forecasts and anticipated this revenue source to be a consistent and stable revenue sector for the Town for the foreseeable future. Pari-mutuel Tax generates approximately 11% of the Town’s total revenue and the anticipated revenue stream is forecasted for continued growth as the Town’s revenue is based on a percentage of the pools for Historic Horse Racing (HHR) terminals and Satellite Horse wagering from across the entire state. The Town will continue to monitor and revise forecasts accordingly. An overarching goal of the Town is to utilize this revenue stream for capital projects as much as possible. Return to Table of Contents 28 Use of Fund Balance: Due to the large number of one-time expenses in the FY26 Proposed Budget, staff and I deemed it prudent to budget for a use of fund balance in the revenue budget. The Town’s revenue streams combined with good fiscal management by department heads have produced budget surpluses in recent years. These surpluses allow the Town to undertake one-time projects and activities without majorly impacting the operating revenues of the Town. The FY26 Proposed Budget allocates $913,350 of fund balance for one-time economic development incentives. Any use of fund balance not needed in the budget will be returned to the general fund’s unassigned fund balance at the end of the fiscal year. Moreover, if revenue streams outpace budget in real time, then no use of fund balance may be needed to be used. Expenditures: In Fiscal Year 2026, revenue continued to outperform expectations across most accounts, despite concerns of supply chain demands, increased fuel prices and as other inflationary economic conditions persisted. Utilizing the unanticipated additional revenues received over projected budget, Town Staff presented numerous recommendations to Council during a budget work session in March of 2025 to include salary cost of living adjustment for all employees, paving and improved infrastructure, enhanced special programs, major equipment purchases, and economic development incentives within the FY26 Proposed Budget. As part of the Utility System transfer to the WVWA, Town staff was also able to negotiate two necessary and significant expenditure reductions within the Refuse Collection and E911 Communication Budgets for services shared by both the Town and Roanoke County. These expenditure reductions were incorporated within the existing 2019 MOU with Roanoke County to memorialize the cost sharing initiatives and will again be reviewed in 2025. Despite the higher than anticipated revenue growth during the closing fiscal year, staff continues to budget expenditures from a conservative approach to maintain the core government functions of the respective departments, while also providing maximum flexibility to account for possible unanticipated Return to Table of Contents 29 slowdowns within the local and national economies. Town policy dictates that the operations budget of the Town be balanced with operational revenues. That policy goal is met in this budget. Personnel: The Town has an excellent reputation for being a desired employer as well as having outstanding employees who are committed to providing the best possible service to the community. The budget provides for no increase in the number of full-time positions that were not in the previous year’s amended budget. The Town is also able to provide a 3% Cost of Living Adjustment (COLA) for all employees and a targeted additional 1.5% for our public works and public safety employees along with a market-based increase for Town Council and there was no change to the cost of employee health insurance in the FY26 Proposed Budget. In prior years, the Town has made strides in increasing staff wages to compare with like positions in our geographical market. After a regional study, it was found that many localities were sticking with the State’s original proposed COLA goal of 3%. In an effort to preserve the ground made up in bringing wages to market rates, staff was challenged with matching the COLA increase, and in some cases exceeding it, adopted by many of our neighboring localities. Regarding personnel, funding is included in the FY26 Proposed Budget to provide the following: • The Town will continue to encourage employee professional development through training opportunities and tuition reimbursement for continuing education. • No changes to health insurance premiums for employees. • Fully fund the Town’s VRS Employee Contribution. • 3.0% COLA for all positions; 1.5% target increase for Public Works and Public Safety. • Market adjustment to Town Council wages. • End-of-Calendar Year Gratuity Bonus Land-use Development and Regulatory Functions The Planning and Zoning Department continues to provide general oversight of development activities to ensure they meet the Town's zoning requirements and land use policies in order to preserve and enhance the quality of life of Town's residents, increase homeownership, and attract private developers and businesses to invest in the community. Planning and Zoning Department staff are responsible for the regulatory oversight of the Town’s Code Enforcement activities and administration of the storm-water management program for the Town, including the Town’s Municipal Separate Storm Sewer System (MS4) permit, annual report, and the Total Minimum Daily Load (TMDL) Action Plans for sediment and bacteria. Economic Development & Community Revitalization The Town continues to focus revitalization efforts to facilitate housing rehabilitation, improve the community’s walkability, enhance our transportation corridors and encourage the redevelopment of targeted underutilized commercial properties. Key areas of focus for the Town’s redevelopment initiatives will continue to emphasize “In-Fill” and “Up-Fill” development by targeting underutilized properties to market for new business ventures. While this approach primarily addresses the issue of the Town being essentially landlocked and with few large parcels of undeveloped space to actively market, this approach also can prove to be financially beneficial to the prospective developer or business owner looking to expand. Return to Table of Contents 30 In the coming year, the Town has allocated one-time funds for incentive payments for the rehabilitation of the Gish Mill Property into a mixed-use commercial property that will feature a restaurant, seasonal market and a VRBO-style hospitality component begin to take shape. The Town also expects continued growth in the Downtown area with continued investment in both infrastructure and incentives. The Town will continue to seek funding opportunities from various state and federal agencies to encourage neighborhood rehabilitation and attract mixed-use and higher density residential development. The Town will continue to partner with the Greater Roanoke Transportation Company (GRTC) in the new year to maintain public transit routes within the Town to key commercial, public services and residential activity centers, such as Lake Drive Plaza, Washington Avenue and South Pollard Street, as this service is key to supporting workforce needs of the many emerging recreational, hospitality, restaurant, and retail businesses located along the route. The Town has been awarded over $10M in transportation-related grants from the Virginia Department of Transportation (VDOT) over the next 5 years to enhance walkability by adding signalized pedestrian crosswalks at key locations to connect our exterior neighborhoods to the blossoming downtown business district and to develop our sidewalk and expanding greenway connectivity with the Glade Creek Greenway and by incorporating bike and pedestrian accommodations along Walnut Avenue from West Lee Avenue to the western town limits. The Town will continue to focus on improving road conditions through an extensive paving program and continue to replace and update vehicles and equipment. You will see this year that the Storm Water Fund has been removed from the budget. Following the transfer of the Town’s utility system to the Western Virginia Water Authority, the Town shuttered its Utility Fund. Utility Fund revenues were funding the operations occurring in the Storm Water Fund. With no dedicated revenue source, the Storm Water Fund was shuttered for the FY 26 budget year, and all storm water operational expenses will be funded through the General Fund. Grant Fund: The Town elected to separate the grant funding and expenditures into a separate fund in the accounting system due to the volume and dollar value of the grants being awarded to the Town over the past several years. This fund is considered a multi-year fund and assists with grant tracking to ensure that the grant funds are being used to the greatest benefit of the Town. For reporting purposes, this will be a component of the General Governmental Fund. The Town Council approves new grants and funding as they come in throughout the year, so the budget is amended in real time as those awards are made. Capital Fund: In Fiscal Year 2020, the Town re-opened the Capital Fund for the first time since it was closed at the onset of the 2008 recession. In FY26, after aggressively pursuing capital projects in the previous two years, the Town Manager is recommending a moderate $500,000 for one-time expenditures in the Capital Fund primarily funded by the one-time cash payment from the Western Virginia Water Authority. The largest part of the Capital Fund is the purchase of new street sweeper for $280,000. This purchase is part of the Town’s regular replacement schedule for equipment. The decrease in Capital Fund expenditures is offset by non-capitalized one-time expenditures in the General Fund. Town Council was presented the Capital Improvement Plan worksheet at a Council Budget Retreat in Return to Table of Contents 31 March of 2024. The Planning Commission reviewed the plan in April, as required by the Town’s Comprehensive Plan. 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 FY26 Proposed Budget are available in the Town Manager’s Office, as well as the Treasurer’s Office and on the Town’s web site at www.vintonva.gov. Finally, a document of this size and magnitude is a product of many individuals. This Budget would not be possible without the contributions of our Town Council, the Council Finance Committee, Deputy Town Manager Cody Sexton, Finance Director/Treasurer Andrew Keen, Assistant Finance Director Tiffany Stewart, Town Clerk Megan Lawless, Human Resources/Risk Management Director Donna Collins, the Town Leadership Team, and supporting staff throughout our organization. Respectfully, Richard W. Peters, Jr. Town Manager Return to Table of Contents 32 This budget document, the annual fiscal plan, is created as a means of communicating to our citizens the activities and goals for the Town in the upcoming fiscal year based on financial activities and policies included in this document. The budget plan covers a 12- month period beginning July 1st and ending June 30th, also known as the Town’s fiscal year. The budget document identifies the resources required to meet these goals and details how those requirements will be met. The budget is used as a working plan to assist Town management in ensuring that decisions made as part of day-to-day operations are consistent with the Town’s strategic plan. Considering that the budget is a plan, it may be amended during the year by the Town Council to reflect revised priorities or a changing financial environment. There are three different budgets presented in this document: General Fund, Grant Fund, and the Capital Fund. General Fund: The General Fund budget is component of the Governmental Fund provides for the administration of the Town and the delivery of goods and services not required to be accounted for in other funds. The General Fund is primarily used for delivery of services to the community by Town departments, and is funded by general property taxes, other local taxes, licenses, permits, fees, and other sources. Grant Fund: The Grant Fund budget is a sub-fund of the General Fund but is accounted for separately for tracking purposes and to ensure that grant funds are being used to the greatest benefit of the Town. The sub-fund allows for better reporting of cash flow use and keeps departmental budgets in the General Fund from showing trend changes due to grant inflation. Capital Fund: The Capital Fund is a component of the Governmental Fund, specifically identified as a Capital Projects fund, but is accounted for separately from the General Fund for tracking purposes and to allow for unspent funds to roll-forward on a committed basis. The Capital Fund is currently fully funded by a transfer from the General Fund. 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 The Budget Overview Return to Table of Contents 33 a narrative for each department indicating the function, activities and resources of each department and any changes that are being made to the department for the budgeted fiscal year. The operating budget process begins with the distribution of Capital Improvement Request Forms to each Department Head during the fall which is due by the end of the calendar year so they can be reviewed and scheduled for a presentation to the Planning Commission. Later in the year, budget forms for personnel and operating budgets are distributed to departments with a due date of January 31st. Letters to Community Organizations are mailed in January indicating that their request for funding are due back to the Town Manager’s Office by February 5th for review. These organizations may be invited to make a presentation to Town Council at a future Council Meeting. Department submissions are reviewed and analyzed by the Council Finance Committee consisting of two members of Council, the Finance Director/Treasurer and the Town Manager. A process is created at these meetings to balance the revenue and expenditure requests. Mid-March the public hearing notices are advertised for the Real Property tax rates in order to set the rates for the new tax year. Beginning in late March to early April the budget is presented to Council in a budget work session. The Town Manager and Treasurer/Finance Director make a detailed presentation of the proposed budget to Council. After these presentations, Council holds additional work sessions, if needed, to discuss the budget and make changes. After careful consideration and deliberation on staff and citizen input, the preliminary budget, as modified for additions and deletions, is advertised for adoption by the Town Council. At a Regular Council Meeting during May or early June, Town Council approves the Budget through an ordinance. The ordinance places legal restrictions on expenditures at the departmental level. A department total or budget category can only be revised by the official action of Town Council, or the Finance Committee for amounts less than $10,000. The authority of the Town Manager to transfer up to $10,000 budgeted amounts within a department code is provided in the Intradepartmental and Interdepartmental Transfer Policy, approved by Council. Per this Policy, the Council Finance Committee is also allowed to approve budget fund transfers between departments not to exceed $10,000. Request to amend the budget are presented to Council formally through a written report outlining in detail the purpose of the request. A resolution is adopted in a regular Council Meeting for the actual dollar amount appropriating the amount to the line item in the budget from the revenue source. 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. Return to Table of Contents 34 The Town’s financial operations are budgeted and accounted for by “funds.” A fund is a separate and self-balancing accounting unit with its own specific revenues, expenditures, and general ledger. Separate funds established by the Town include: 1. General Fund 2. Grant Fund 3. Capital Fund 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 Town defines a balanced budget as all revenues meeting all expenditures. For clarification, this can be accomplished with use of Fund Balance in the revenue budget section. Monthly Financial Reports are prepared for Departments, Administration and Council providing them month-to-date expended, encumbrances, year-to-date expended and remaining balance information. Also, at the time of posting of Purchase Orders and Accounts Payable a check on the balances in the expenditures accounts is required. The Town Manager may transfer up to $10,000 in budget funding within a department code based on the resolution passed by the Town Council. Any budget transfers between departments up to $10,000 may be authorized by the Town Finance Committee, composed of two Council Members. Any additional appropriation of revenue or expenditure transfer greater than $10,000 must be taken before the Town Council for approval. In addition, per Virginia State Code, any budget amendment that exceeds 1% of the adopted budget may not be accomplished without first advertising and conducting a public hearing. The Town of Vinton has Council approved Financial Policies for General Fund Reserves, Grants, Investments, and Intradepartmental and Interdepartmental Transfers. The Town is required to follow Virginia State Code guidelines for debt issuance. A summary of the Town policies is included below: Debt Policy: Per Article VII. Of the Constitution of Virginia, no city or town shall issue any bonds or other interest-bearing obligations which, including existing indebtedness, shall Return to Table of Contents 35 at any time exceed ten per centum of the assessed valuation of the real estate in the city or town subject to taxation, as shown by the last preceding assessment for taxes. General Fund Unassigned Fund Balance Policy: The Town shall strive to maintain a General Fund Unassigned Fund Balance not to fall below two months of budgeted General Fund Revenues, the policy floor, and the Town will target to maintain an Unassigned Fund Balance equal to four months of budgeted General Fund Revenues, the policy target. The policy approved by Council sets the floor and target to address economic uncertainty, an emergency reserve, and working capital needs. The Town Treasurer is authorized to use the unassigned fund balance during the year for cash flow needs. Grant Policies and Procedures: The grant policy is to ensure proper oversight of all funds appropriated to the Town, to minimize the Town’s risk of non-compliance with grant requirements, and to ensure proper administration and accounting of all grants. Intradepartmental and Interdepartmental Transfer Policy: The Town Manager may move up to $10,000 within a department account by signature or between department accounts with approval of the Finance Committee. All transfers appropriated new revenue budget or moving more than $10,000 must be taken to Council for final approval. Purchasing Policy & Procedures: This policy is adopted to guide the Town of Vinton in obtaining high quality goods and services at reasonable cost, in conducting all procurement procedures in a fair and impartial manner with avoidance of any impropriety or appearance of impropriety. The Town of Vinton provides an equal competitive opportunity to all vendors by promoting competitive bidding and/or negotiation, while establishing and maintaining trust, confidence, and cooperation with all vendors. The statutes governing the procurement of goods and services by government entities is contained in the Virginia Public Procurement Act (VPPA). Statement of Investment Policy: The policy governs overall administration and management of funds held in the Town’s investment portfolio. The portfolio shall be managed in line with the following hierarchy of objectives; the preservation of principal, maintenance of liquidity, and maximize return. The average maturity of the operating fund portfolio will not exceed one (1) year. Reserve funds and other funds with longer-term investment horizons may be invested in securities exceeding five (5) years if the maturity of such investment is made to coincide as nearly as practicable with expected use of funds. Return to Table of Contents 36 December 2024 Budget Call and Requests Sent to Departments January 2, 2025 Mail Letters to Community Organizations February 28, 2025 Budget Submissions due from Departments March 17-24, 2025 Meetings with Department Leadership April 1, 2025 Budget Discussion Work Session April 1, 2025 Public Hearing and Adoption of Tax Rates April 14, 2025 Manager’s Proposed Budget to Finance Committee April 29, 2025 CIP Presentation to Planning Commission May 6, 2025 Council Briefing May 20, 2025 Public Hearing on Budget June 3, 2025 FY26 Budget Adoption Proposed FY26 Budget Calendar Return to Table of Contents 37 0000 NON DEPARTMENT 1110 TOWN COUNCIL 1211 TOWN MANAGER'S OFFICE 1000 DMV OT GRANT AY19 1221 LEGAL SERVICES 1001 DMV OT GRANT AY20 1222 HUMAN RESOURCES 1002 DMV OT GRANT AY21 1224 INDEPENDANT AUDITOR 1003 DMV OT GRANT AY24 1240 DONOT USE 1004 DMV OT GRANT FY23 1241 TREASURER'S FINANCE DEPARTMENT 1005 DMV OT GRANT AY25 1310 BOARD OF ELECTIONS 1100 EMERGENCY SERVICES GRANT 3100 POLICE DEPARTMENT 1105 LE BLOCK GRANT 3140 COMMUNICATIONS/911 SVCS 1109 DCJS: ACCREDIATION 3210 FIRE AND EMS BUILDING 1110 DCJS LIVE SCAN GRANT 3510 ANIMAL & PEST CONTROL 1111 AY21 DCJS BODY WORN CAMERA 4100 PUBLIC WORKS ADMIN 1112 WELLNESS GRANT: 1ST RESPONDERS 4120 MAINT- HWYS STREETS BRIDGES 1115 21ST CENTURY POLICING GRANT 4132 TRAFFIC SIGNS & STREET LIGHTS 1116 CESF - Covid ER Supp Fund CY22 4133 SNOW & ICE REMOVAL 1200 BVP VEST GRANT AY19 4200 REFUSE COLLECTION OPERATIONS 1201 BVP VEST GRANT AY20 4220 STREET & ROAD CLEANING 1202 BVP VEST GRANT AY21 4230 REFUSE COLLECTION 1250 BRYNE JAG 4270 RECYCLING 1300 FIRE PROGRAMS GRANT 4300 BUILDINGS & GROUNDS 1301 DMV-HSG-TRAFFIC SERVICE 7100 V.WAR MEMORIAL & CENTER 1305 DMV DUI TASKFORVCE GRANT AY19 7131 SR CITIZENS PROGRAM 1306 DMV DUI TASKFORVCE GRANT AY20 7132 SWIMMING POOL AND PARKS 1307 DMV DUI TASKFORVCE GRANT AY21 7150 SPECIAL PROGRAMS 1310 VDOT TA GLADECREEK GRNWY PH2 7270 WAR MEMORIAL 1311 AY21 GLADECREEK GRNWY PH2B 8100 PLANNING & ZONING 1320 CCD NEIGHBORHOOD PLANNING 8800 DEBT SERVICE 1321 Housing Study:Bypass/RiverPark 9420 WASTEWATER SEWER 1325 BROWNFIELD GRANT 9500 STORMWATER ADMIN 1326 EPA Brownsfield Grant AY24 1330 EPA BROWNFIELDS ASST GRANT 1350 GISH MILL STUDY GRANT 20011104 TOWN COUNCIL 1360 VIDA TAF GRANT PROGRAM 20012114 TOWN MANAGERS OFFICE 1370 2020 CENSUS GRANT 20012224 HUMAN RESOURCES RISK MGMT 2000 CARES ACT FUNDING 20012401 FINANCE 2005 CARES ACT UTILITY ASSISTANCE 20012414 TREASURERS OFFICE FIN DEPT 2010 ARPA FUNDING 20031003 GR INTERGOVERNMENTAL REVENUE 2015 ARPA UTILITY ASSISTANCE 20031104 POLICE DEPARTMENT 2020 2020 FEMA COVID19 20031404 ANIMAL CONTROL COMMUNITY SVCS 2110 VML RISK MANAGEMENT 20032003 CAP UNRESTRICTED INV EARNINGS 2120 ARBOR DAY 20035003 GR OTHER 2121 Tree Inventory Grant 20041104 HIGHWAY MAINTENANCE ADMIN 2130 CCD NEIGHBORHOOD PLANNING 20041324 TRAFFIC SIGNS & STREET LIGHTS 2140 WALNUT AVE BIKE PED 5TH WEST 20042004 REFUSE OPERATIONS 2141 WALNUT AVE BIKE PED LEE 1ST 20043104 BUILDING AND GROUNDS ADMIN 2142 GUS NICKS PEDESTRIAN CROSSWALK 20043204 GENERAL PROPERTY 2143 HARDY RD MCBLK PED XWALK 20043404 DOH & ANNEX BUILDING 2145 AY21 DHR GISH MILL GRANT 20071104 PARKS REC ADMIN 2150 AY21 IRF ECON DEV GRANT 20071324 SWIMMING POOL PARKS 2160 VA Outdoors Foundation Grant 20071504 SPECIAL PROGRAMS 2170 SLAF Woodland Place 20071604 WAR MEMORIAL 2175 Wolf Creek Grnway 20071704 VETERANS MONUMNENT 2180 RKE Outside Grant 20071804 SENIOR PROGRAM 2200 FARMERS MARKET SNAP PROGRAM 20072204 TOWN MUSEUM 20081104 PLANNING ZONING 20081504 ECONOMIC DEVELOPMENT 20099990 CAPITAL FUND TRANSFERS 20099993 TRANSFERS IN ANNUAL OPERATING BUDGET FUNCTIONAL UNITS Department Grant Codes Capital Fund Codes Return to Table of Contents 38 General Fund Grant Fund Capital Fund Total Revenues General Property Taxes 1,183,302$ -$ -$ 1,183,302$ Other Local Taxes 5,699,784$ - - 5,699,784 Permits and Fees 5,889$ - - 5,889 Fines & Forfeitures 70,520$ - - 70,520 Use of Money 50,000$ - - 50,000 Use of Property 17,626$ - - 17,626 Charges for Services 23,783$ - - 23,783 Charges for War Memorial 36,050$ - - 36,050 Miscellaneous Revenue 1,868,205$ - - 1,868,205 Recovered Cost 93,000$ - - 93,000 Non-Categorical Aid 413,672$ - - 413,672 State Sales Tax 1,550,000$ - - 1,550,000 Categorical Aid 1,632,000$ - - 1,632,000 Use of Fund Balance 913,350$ - - 913,350 Grant Revenue - 4,000 - 4,000 Transfer In - - 500,000 500,000 Total Revenue 13,557,181$ 4,000$ 500,000$ 14,061,181$ Expenditures Personnel 7,075,934$ -$ -$ 7,075,934$ Operating 4,836,289$ - - 4,836,289 Capital 285,500$ 4,000 500,000 789,500 Debt 859,458$ - - 859,458 Transfers 500,000$ - - 500,000 Contingency - - - - Total Expenditures 13,557,181$ 4,000$ 500,000$ 14,061,181$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ Unaudited Available Fund Balance - FY25 4,905,256 - 6,740,336 11,645,591 Est. Beginning Unassigned Fund Balance 4,905,256$ -$ 6,740,336$ 11,645,591$ Increase/(Decrease) in Fund Balance -$ -$ -$ -$ Est. Ending Unassigned Fund Balance*4,905,256$ -$ 6,740,336$ 11,645,591$ Estimated Fund Balance/Annual Budget 36.18%0.00%1348.07% Fund Balance as # of Months 4.34 - 161.77 TOWN OF VINTON REVENUE AND EXPENDITURE SUMMARY FY 2025-2026 ADOPTED BUDGET *The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant matches & capital spending. Return to Table of Contents 39 FY2024 Adopted FY2025 Projected FY2026 Adopted Revenues General Property Taxes 1,204,159$ 1,066,112$ 1,183,302$ Other Local Taxes 5,663,320 5,903,801 5,699,784$ Permits and Fees 6,431 4,703 5,889$ Fines & Forfeitures 84,770 53,874 70,520$ Use of Money 168,536 80,882 50,000$ Use of Property 13,586 11,260 17,626$ Charges for Services 23,444 17,056 23,783$ Charges for War Memorial 182,044 93,456 36,050$ Miscellaneous Revenue 629,264 2,444,380 1,868,205$ Recovered Cost 92,972 201,393 93,000$ Non-Categorical Aid 468,018 705,321 413,672$ State Sales Tax 1,362,183 1,500,000 1,550,000$ Categorical Aid 1,637,039 1,632,000 1,632,000$ Operating Revenues 1,500,000 1,805,001 913,350 Grant Revenue 726,795 226,000 4,000 Transfer In 2,959,153 2,726,534 500,000 Total Revenue 16,721,714$ 18,471,773$ 14,061,182$ Expenditures Personnel & Operating 12,377,017$ 13,558,918$ 13,561,181$ Stormwater Fund 409,153 604,383 - Capital Fund 2,044,479 2,409,460 500,000 Total Expenditures 14,830,649$ 16,572,761$ 14,061,181$ Increase/(Decrease) in Fund Balance 1,891,065$ 1,899,012$ 1$ Est. Beginning Unassigned Fund Balance 2,940,264$ 4,831,329$ 6,730,341$ Increase/(Decrease) in Fund Balance 1,891,065$ 1,899,012$ 1$ Remove Res. Fund Balance (Inc.)/Dec.-$ -$ -$ Est. Ending Unassigned Fund Balance 4,831,329$ 6,730,341$ 6,730,342$ Estimated Fund Balance/Annual Budget 28.89%36.44%47.86% TOWN OF VINTON CONSOLIDATED SUMMARY GENERAL FUND, CAPITAL FUND Return to Table of Contents 40 FY2024 Adopted FY2025 Projected FY2026 Adopted Revenues General Property Taxes 1,204,159$ 1,066,112$ 1,183,302$ Other Local Taxes 5,663,320 5,903,801 5,699,784 Permits and Fees 6,431 4,703 5,889 Fines & Forfeitures 84,770 53,874 70,520 Use of Money 168,536 80,882 50,000 Use of Property 13,586 11,260 17,626 Charges for Services 23,444 17,056 23,783 Charges for War Memorial 182,044 93,456 36,050 Miscellaneous Revenue 629,264 2,444,380 1,868,205 Recovered Cost 92,972 201,393 93,000 Non-Categorical Aid 468,018 705,321 413,672 State Sales Tax 1,362,183 1,500,000 1,550,000 Categorical Aid 1,637,039 1,632,000 1,632,000 Use of Fund Balance 1,500,000 1,805,001 913,350 Grant Revenue 726,795 226,000 4,000 Transfer In 2,959,153 2,726,534 500,000 Total Revenue 16,721,714$ 18,471,773$ 14,061,181$ Expenditures Personnel 5,988,904$ 6,636,440$ 7,075,934$ Operating 5,128,085$ 6,652,125 5,340,289 Capital 1,129,772$ 1,159,900 285,500 Debt 859,458$ 859,458 859,458 Transfers 1,724,430$ 1,264,838 500,000 Contingency - - - Total Expenditures 14,830,649$ 16,572,761$ 14,061,181$ Return to Table of Contents 41 Actual Actual Budgeted Budgeted Projected Projected Projected FY2023 FY2024 FY2025 FY2026 FY2027 FY2028 FY2029 Revenues General Property Taxes 1,053,583 1,204,159 1,066,112 1,183,302 1,134,555 1,174,616 1,203,086 Other Local Taxes 5,229,585 5,663,320 5,903,801 5,699,784 5,672,096 5,866,885 6,035,151 Permits and Fees 5,915 6,431 4,703 5,889 4,964 5,219 5,044 Fines & Forfeitures 71,949 84,770 53,874 70,520 54,423 55,700 55,756 Use of Money 83,110 168,536 80,882 50,000 49,870 49,371 48,877 Use of Property 70,773 13,586 11,260 17,626 57,898 58,258 59,859 Charges for Services 12,747 23,444 17,056 23,783 22,895 24,574 25,687 Charges for War Memorial 162,629 182,044 93,456 36,050 96,986 96,434 96,107 Miscellaneous Revenue 1,071,504 629,264 2,444,380 1,868,205 1,266,039 1,243,261 1,025,844 Recovered Cost 270,407 92,972 201,393 93,000 188,307 190,090 191,891 Non-Categorical Aid 443,549 468,018 705,321 413,672 413,672 413,672 413,672 State Sales Tax 1,430,411 1,362,183 1,500,000 1,550,000 1,519,451 1,566,315 1,594,368 Categorical Aid 1,485,241 1,637,039 1,632,000 1,632,000 1,697,933 1,731,891 1,766,529 Transfer In 4,365,198 2,959,153 2,726,534 500,000 - - Total Revenues 15,756,600 14,494,919 16,440,772 13,143,831 12,179,087 12,476,284 12,521,872 Expenditures Personnel & Operating 10,199,451 12,377,017 13,558,918 13,561,181 13,832,405 14,109,053 14,391,234 Capital Fund 1,890,829 2,044,479 2,409,460 500,000 1,570,000 2,025,000 1,050,000 Total Expenditures 12,090,280 14,421,496 15,968,378 14,061,181 15,402,405 16,134,053 15,441,234 Surplus/(Deficit)3,666,320 73,423 472,394 (917,350) (3,223,318) (3,657,769) (2,919,362) Surplus/(deficit) as % of Operating Budget 30.32%0.51%2.96%-6.52% -20.93% -22.67% -18.91% Est. Beg. Fund Balance Est. End. Fund Balance*8,497,649 11,279,105 11,751,499 10,834,149 7,610,832 3,953,063 1,033,701 Fund Balance/Rev. Budget 53.93%77.81%71.48%82.43%62.49%31.68%8.26% Town of Vinton Five Year Forecast Model Assumptions: Revenue forecast assumptions are based on linear trend data that do not account for any increased economic development. Expenditure assumptions are also based on linear trend data on fund level versus individual line item estimates, resulting in a greater variance allowance. The large increase in fund balance in FY24 and FY25 is due to the influx of ARPA funds through Revenue Replacement. TOWN OF VINTON FIVE YEAR FORECAST DATA GENERAL FUND & CAPITAL FUND LONG-RANGE FINANCIAL PLANNING *The Capital Fund Balance is listed as Committed in the Audit Schedule, but shown in this Schedule as Unassigned to display the full amount available for grant matches & capital spending. This shows fund balance for both General Fund & Capital Fund. Return to Table of Contents 42 Revenue Source Collection Description General Property Taxes Real Estate Taxes, Personal Property Taxes, and Public Service Corporation Taxes. Real Estate Taxes are collected June 5th and December 5th, while Personal Property Taxes and Public Service Corporation Taxes are all due by June 2nd. 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). 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 Return to Table of Contents 43 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance General Property Taxes 986,514 1,066,112 1,183,302 1,183,302 117,190 10.99% Other Local Taxes 5,034,743 5,333,801 5,699,784 5,699,784 365,983 6.86% Permits & Fees 4,937 4,703 5,889 5,889 1,186 25.23% Fines & Forfeitures 56,096 53,874 70,520 70,520 16,646 30.90% Use of Money 35,891 50,882 50,000 50,000 (882) -1.73% Use of Property 49,579 54,716 17,626 17,626 (37,090) -67.79% Charges for Services 14,481 17,056 23,783 23,783 6,727 39.44% Charges for War Memorial 125,000 50,000 36,050 36,050 (13,950) -27.90% Miscellaneous Revenue 2,795,932 2,434,380 1,868,205 1,868,205 (566,175) -23.26% Recovered Cost 183,063 184,794 93,000 93,000 (91,794) -49.67% Non-Categorical Aid 413,672 413,672 413,672 413,672 (0) 0.00% State Sales Tax 1,350,000 1,500,000 1,550,000 1,550,000 50,000 3.33% Categorical Aid 1,483,055 1,632,000 1,632,000 1,632,000 - 0.00% Use of Fund Balance - 815,001 913,350 913,350 98,349 Total Revenues 12,532,963 13,610,991 13,557,181 13,557,181 (53,810) -0.40% General Fund Summary of Revenues *Changes in Public Safety relate to reducing the costs of the Fire & EMS Department with transfer of service to the County per new Memorandum of Understanding FY 25-26 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 Return to Table of Contents 44 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED Real Property Current *10010003 110101 375,978.98 388,893.00 470,971.28 428,988.00 490,000.00 490,000.00 490,000.00 PS Corp Current 10010003 110201 15,176.55 10,802.00 18,264.76 15,984.00 17,203.98 17,203.98 17,203.98 Real Estate Tax Penalties 10010003 110601 4,066.15 4,105.00 5,221.81 4,351.00 5,007.98 5,007.98 5,007.98 Real Estate Tax Interest 10010003 110602 656.38 1,177.00 1,592.64 1,539.00 1,669.14 1,669.14 1,669.14 TOTAL REAL ESTATE TAXES 395,878.06 404,977.00 496,050.49 450,862.00 513,881.11 513,881.10 513,881.10 *includes delinquent tax account Personal Property Current *10010003 110301 584,827.82 540,477.00 678,951.46 591,663.00 644,147.12 644,147.12 644,147.12 Personal Property PENALTIES 10010003 411060 11,642.14 12,599.00 15,069.49 12,564.00 13,683.46 13,683.46 13,683.46 Personal Property INTEREST 10010003 411067 6,757.83 11,654.00 14,087.94 11,023.00 11,590.63 11,590.63 11,590.63 TOTAL PERSONAL PROPERTY TAXES 603,227.79 564,730.00 708,108.89 615,250.00 669,421.21 669,421.21 669,421.21 *includes delinquent tax account Vehicle License Fee *10010003 110401 168,879.46 172,729.00 122,824.93 174,579.00 130,000.00 130,000.00 130,000.00 TOTAL VEHICLE LICENSE FEE 168,879.46 172,729.00 122,824.93 174,579.00 130,000.00 130,000.00 130,000.00 *includes delinquent tax account COMMUNICATION SALES USE TAX 10035003 220130 650,856.60 637,230.00 255,133.50 586,960.00 140,000.00 140,000.00 140,000.00 TOTAL COMMUNICATION SALES USE TAX 650,856.60 637,230.00 255,133.50 586,960.00 140,000.00 140,000.00 140,000.00 Local Sales Use Tax 10021003 120101 1,324,050.44 1,122,334.00 1,362,183.15 1,500,000.00 1,550,000.00 1,550,000.00 1,550,000.00 TOTAL SALES AND USE TAX 1,324,050.44 1,122,334.00 1,362,183.15 1,500,000.00 1,550,000.00 1,550,000.00 1,550,000.00 BL Contractor 10024003 120301 60,397.26 43,267.00 41,445.55 53,975.00 58,883.47 58,883.47 58,883.47 BL Retail Sales 10024003 120302 338,139.99 315,004.00 411,126.11 354,108.00 402,579.12 402,579.12 402,579.12 BL Financial RE Prof Service 10024003 120303 135,217.44 132,730.00 157,135.07 130,803.00 140,354.29 140,354.29 140,354.29 BL Repairs Personal Bus Svcs 10024003 120304 209,958.99 215,141.00 193,683.94 273,227.00 282,785.39 282,785.39 282,785.39 BL Wholesale Sales 10024003 120305 1,500.97 437.00 2,351.69 500.00 1,654.06 1,654.06 1,654.06 BL Miscellaneous 10024003 120306 39,931.55 12,875.00 12,816.69 24,836.00 24,828.25 24,828.25 24,828.25 BL PENALTY 10024003 120307 - - - - - - - UTILITY TAXES WATER SEWER 10035003 120202 - - - - - - - CONSUMPTION UTILITY TAXES 10035003 412020 - - 30,912.21 - - - - TAX ON PUBLIC UTILITIES 10035003 412037 46,570.49 31,966.00 402,586.90 125,000.00 455,000.00 455,000.00 455,000.00 TOTAL BUSINESS LICENSE TAXES 831,716.69 751,420.00 1,252,058.16 962,449.00 1,366,084.59 1,366,084.58 1,366,084.58 FRANCHISE LICENSE TAX 10035003 120401 500.00 5,317.00 5,133.04 987.00 2,613.23 2,613.23 2,613.23 RIGHT OF WAY USE FEE 10035003 412044 22,279.65 16,803.00 12,291.99 11,003.00 11,000.00 11,000.00 11,000.00 TOTAL FRANCHISE LICENSE TAXES 22,779.65 22,120.00 17,425.03 11,990.00 13,613.23 13,613.23 13,613.23 BANK STOCK TAXES 10035003 120601 276,548.00 232,294.00 353,413.00 325,000.00 335,071.13 335,071.13 335,071.13 TOTAL BANK STOCK TAXES 276,548.00 232,294.00 353,413.00 325,000.00 335,071.13 335,071.13 335,071.13 ADMISSION TAX 10035003 120901 3,903.42 2,248.00 4,136.02 5,219.00 5,291.00 5,291.00 5,291.00 TOTAL ADMISSION TAX 3,903.42 2,248.00 4,136.02 5,219.00 5,291.00 5,291.00 5,291.00 PARI-MUTUEL TAX 10035003 121801 1,023,594.91 1,000,000.00 1,488,330.42 1,570,000.00 1,500,000.00 1,500,000.00 1,500,000.00 TOTAL PARI-MUTUEL TAX 1,023,594.91 1,000,000.00 1,488,330.42 1,570,000.00 1,500,000.00 1,500,000.00 1,500,000.00 SKILL GAMES TAX 2,016.00 - - - - - - TOTAL SKILL GAMES TAX 2,016.00 - - - - - - Return to Table of Contents 45 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED Meals Tax 10022003 121101 1,668,087.34 1,585,641.00 1,988,433.90 2,000,000.00 1,950,000.00 1,950,000.00 1,950,000.00 TOTAL MEALS TAX 1,668,087.34 1,585,641.00 1,988,433.90 2,000,000.00 1,950,000.00 1,950,000.00 1,950,000.00 TRANSIENT OCCUPANCY TAXES 10035003 412101 770.14 1,912.00 3,335.50 2,604.00 3,223.94 3,223.94 3,223.94 TOTAL TRANSIENT OCCUPANCY TAXES 770.14 1,912.00 3,335.50 2,604.00 3,223.94 3,223.94 3,223.94 Cigarette Tax 10025003 120801 145,950.88 151,775.00 178,229.61 265,000.00 256,500.00 256,500.00 256,500.00 TOTAL CIGARETTE TAX 145,950.88 151,775.00 178,229.61 265,000.00 256,500.00 256,500.00 256,500.00 Animal Licenses 10035003 130101 - - 1,112.50 - - - - TOTAL ANIMAL LICENSES - - 1,112.50 - - - - On Street Parking Permits 10035003 130303 - - - - - - - Zoning Advertising Fees 10035003 130306 - - - - - - - Zoning Subdivision Permits 10035003 130307 - - - - - - - Building Permits 10035003 130308 - - 131.30 - - - - Building Inspection Fees 10035003 130309 - - - - - - - Solicitor Permits 10035003 130327 - - 20.00 - - - - Stormwater Management Permits 10035003 130333 - - - - - - - Other Permits 10035003 130334 720.00 960.00 500.00 462.00 475.06 475.06 475.06 ZONING PERMITS 10035003 413031 715.00 904.00 4,995.00 356.00 317.27 317.27 317.27 SIGN PERMITS 10035003 413032 2,960.00 2,457.00 785.00 2,884.00 4,053.04 4,053.04 4,053.04 MISC FEES - PZ 10035003 416159 1,035.00 642.00 - 1,001.00 1,044.05 1,044.05 1,044.05 TOTAL PERMITS & OTHER LICENSES 5,430.00 4,963.00 6,431.30 4,703.00 5,889.42 5,889.42 5,889.42 Court Fines and Forfeitures 10035003 140101 61,278.74 53,314.00 83,130.00 53,354.00 70,000.00 70,000.00 70,000.00 Parking Fines 10035003 140102 710.91 940.00 1,380.00 510.00 520.00 520.00 520.00 False Alarm Fine 10035003 140103 - - - - - - - Littering Civil Penalty 10035003 140104 - - - 10.00 - - - Fire Marshall Fines 10035003 140105 - - 260.00 - - - - TOTAL FINES & FORFEITURES 61,989.65 54,254.00 84,770.00 53,874.00 70,520.00 70,520.00 70,520.00 Interest on Bank Deposits 10032003 150101 - - - - - - - Interest on Investments 10032003 150102 6,680.45 24,366.00 167,926.31 80,000.00 50,000.00 50,000.00 50,000.00 Interest from CDBG Loans 10032003 150105 2,190.65 2,458.00 609.65 882.00 - - - Interest from Bonds 10033003 150106 - - - - - - - TOTAL REVENUE FROM USE OF MONEY 8,871.10 26,824.00 168,535.96 80,882.00 50,000.00 50,000.00 50,000.00 Rental of General Property 10035003 150201 119,321.31 48,547.00 (4,050.00) 11,260.00 17,625.74 17,625.74 17,625.74 TOV War Memorial INCOME 10035003 415026 137,462.79 108,319.00 176,018.00 88,957.00 30,000.00 30,000.00 30,000.00 USE OF WAR MEM - OTHER DEPT 10035003 415027 6,290.00 - - - - - - DOH BUIDING UTILITY PAYMENT 10035003 150202 4,128.41 5,689.00 6,025.73 4,499.00 6,050.00 6,050.00 6,050.00 Rental of Equipment 10035003 150205 - - - - - - - Rental of Dept of Health Bldg 10035003 150207 - - 17,625.74 - - - - Sale of Supplies 10034003 189904 - - - - - - - Salvage Surplus Property 10034003 189905 - - - - - - - SALE OF REAL ESTATE 10034003 418993 - - 10.00 - - - - Sale of Equipment 10034003 189908 - - - - - - - TOTAL REVENUE FROM USE OF PROPERTY 267,202.51 162,555.00 195,629.47 104,716.00 53,675.74 53,675.74 53,675.74 Return to Table of Contents 46 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED REFUSE COLLECTION - WVWA 10031003 418043 14,579.66 13,030.00 23,444.27 17,056.00 23,783.30 23,783.30 23,783.30 WASTE COLLECTION & DISP CHG 10035003 416082 175.00 105.00 - - - - - TOTAL SANITATION & WASTE REMOVAL 14,754.66 13,135.00 23,444.27 17,056.00 23,783.30 23,783.30 23,783.30 Miscellaneous Income 10035003 189913 11,073.39 - 50,682.52 - - - - MISC INCO FROM OTHER GOV 10035003 189914 - - - 1,000,000.00 500,000.00 500,000.00 500,000.00 County Refuse Collection 10031003 180401 110,000.00 250,000.00 282,328.08 225,000.00 225,000.00 225,000.00 225,000.00 REAPPROPRIATED FUND BALANCE 10035003 499999 - - - 872,001.00 913,350.00 913,350.00 913,350.00 RVRA Host Community Fee 10031003 180402 5,000.00 5,000.00 5,000.00 5,000.00 3,750.00 3,750.00 3,750.00 Duplicate Real Estate Fees 10035003 189911 - - 230.00 - - - - Proceeds from Local Bond Issue 10035003 410401 - - - - - - - Gifts Donations Police 10035003 189912 2,614.00 - 1,360.00 10,000.00 - - - Gifts Donations 10035003 189903 - - - - - - - VIN BUS CENTER REV SHAR ROCO 10031003 180406 129,926.69 130,290.00 166,651.93 165,000.00 200,000.00 200,000.00 200,000.00 ROCO Vinton Business Center 10031003 180405 - - - - - - - ROCO Veterans Monument Contrib 10031003 180403 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 2,500.00 DONATIONS FOR VETERANS MONUM 10031003 180409 525.00 - 6,617.32 - - - - ROCO Debt Payment Fire Station 10031003 180404 160,611.04 161,144.00 161,411.30 158,075.00 94,289.30 94,289.30 94,289.30 ROCO ECON DEV REIMBURSEMENT 10031003 180407 - 70,000.00 - 20,000.00 40,000.00 40,000.00 40,000.00 DUPLICATE REAL ESTATE FEES 10031003 180408 200.00 146.00 - 56,389.00 - - - WVWA DEBT REIMBURSEMENT 10035003 189933 - - - 802,416.00 802,665.30 802,665.30 802,665.30 POL REQ FOIA REV 10035003 189934 - 799,156.00 293.75 - - - - DONATIONS 10035003 418980 1,125.89 - - - - WAR MEMORIAL DONATIONS 10035003 418981 500.00 - - - - MISCELLANEOUS REVENUE 10035003 418990 1,214.75 - - - - WATER SERVICE - BAD DEBT 10041003 420102 30.68 - - - - TOTAL MISCELLANOUS INCOME 422,450.12 1,418,236.00 679,946.22 3,316,381.00 2,781,554.60 2,781,554.60 2,781,554.60 Recoveries Rebates 10035003 190204 215,457.20 173,063.00 70,663.98 191,393.05 75,000.00 75,000.00 75,000.00 Recovered Police Contractual 10035003 190205 19,756.00 10,000.00 22,308.00 10,000.00 18,000.00 18,000.00 18,000.00 TOTAL RECOVERED COSTS 235,213.20 183,063.00 92,971.98 201,393.05 93,000.00 93,000.00 93,000.00 ABC PROFITS 10031003 422011 - - - - - - - MOTOT VEHICLE CARRIERS TAX 10031003 220103 8,277.19 9,472.00 8,983.86 - - - - Police Assistance (HB599)10031003 422019 210,595.00 210,576.00 243,508.00 252,225.00 210,576.00 210,576.00 210,576.00 DCJS TDO/EDO REIMB 10031003 422020 - - 1,430.00 - - - - PERSONAL PROP TAX REIMB 10031003 422018 203,095.72 203,096.00 203,095.72 203,096.00 203,095.72 203,095.72 203,095.72 MISC. NON CATEGORICAL AID 10031003 424039 - - - - - - - TOTAL NON CATEGORICAL AID 421,967.91 423,144.00 457,017.58 455,321.00 413,671.72 413,671.72 413,671.72 STREET AND HWAY MAINTENANCE 10031003 424031 1,285,404.00 1,311,112.00 1,615,523.52 1,632,000.00 1,632,000.00 1,632,000.00 1,632,000.00 MISC. Categorical Aid 10035003 424099 1,595.11 - 1,301.11 - - - - ATF - RECOVERIES (ASSET FORF)10031003 433013 - - - - - - - DCJS - RECOVERIES 10035003 424014 446.60 - 20,214.08 - - - - TOTAL OTHER CATEGORICAL AID 1,287,445.71 1,311,112.00 1,637,038.71 1,632,000.00 1,632,000.00 1,632,000.00 1,632,000.00 Transfers 10035003 410901 - - - - - - - TOTAL TRANSFERS FROM - - - - - - - Return to Table of Contents 47 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED Miscellaneous Income 60094003 189913 - - - - - - - DONATIONS 60094003 418980 - - - 210,000.00 - - - REAPPROPRIATED FUND BALANCE 60094003 499999 - - - - - - - INTEREST ON INVESTMENTS 60095003 150102 - - 11,716.81 - - - - Transfers In 60099993 410901 803,102.24 620,996.00 409,153.00 731,530.00 - - - TOTAL STORMWATER FUND 803,102.24 620,996.00 420,869.81 941,530.00 - - - Return to Table of Contents 48 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY25-26 Variance Variance General Administration 1,545,776 1,911,457 2,092,864 2,092,864 181,407 9.49% Public Safety 3,044,080 3,203,591 3,366,236 3,366,236 162,645 5.08% Public Works 3,524,344 3,609,172 3,683,907 3,683,907 74,735 2.07% Stormwater**409,153 604,838 652,648 652,648 47,810 7.90% Special Programs 641,098 740,376 737,077 737,077 (3,299) -0.45% Community Development 763,260 933,057 751,641 751,641 (181,416) -19.44% Debt Retirement 1,180,150 1,180,150 859,458 859,458 (320,692) -27.17% Performance Agreements 104,825 763,350 913,350 913,350 150,000 19.65% Retiree Insurance 5,000 5,000 - - (5,000) 100.00% Travel & PTO Payout - - - - - 100.00% Contingency - - - - - 0.00% Transfers 1,724,430 1,264,838 500,000 500,000 (764,838) -60.47% Total 12,942,116 14,215,829 13,557,181 13,557,181 (658,648) -4.63% General Fund Summary of Expenditures Comparison by Function *Changes in Public Safety relate to reducing the costs of the Fire & EMS Department with transfer of service to the County per new Memorandum of Understanding signed with Roanoke County. **Stormwater expenses have been temporarily moved to the General Fund until the fund can generate revenue through fees. FY25-26 Expenditure Budget General Administration Public Safety Public Works Stormwater** Special Programs Community Development Debt Retirement Performance Agreements Retiree Insurance Travel & PTO Payout Contingency Transfers Return to Table of Contents 49 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Town Council 155,714 158,496 186,366 186,366 27,870 17.58% Town Manager 458,641 558,817 579,980 579,980 21,163 3.79% Human Resources 221,781 235,592 297,219 297,219 61,627 26.16% Legal Services 40,898 80,000 80,000 80,000 - 0.00% Treasurer/Finance Department 651,123 878,552 949,299 949,299 70,747 8.05% Total Administration 1,545,776 1,911,457 2,092,864 2,092,864 181,407 9.49% Police Department 2,888,815 3,048,326 3,209,751 3,209,751 161,425 5.30% Communication Services 150,000 150,000 150,000 150,000 - 0.00% Fire & EMS 2,385 2,385 2,385 2,385 - 0.00% Animal & Pest Control 2,880 2,880 4,100 4,100 1,220 42.36% Total Public Safety 3,044,080 3,203,591 3,366,236 3,366,236 162,645 5.08% Public Works Administration 498,207 546,302 638,462 638,462 92,160 16.87% Mnt-Hwy St & Bridges 1,880,722 1,766,636 1,697,035 1,697,035 (69,601) -3.94% Snow & Ice Removal 23,983 21,483 20,600 20,600 (883) -4.11% Traffic Signs & Street Lights 81,800 101,300 110,000 110,000 8,700 8.59% Refuse Collection 576,716 587,732 604,448 604,448 16,716 2.84% Recycling 84,317 82,020 75,353 75,353 (6,667) -8.13% Building & Grounds 360,039 487,999 512,009 512,009 24,010 4.92% Health Department 18,560 15,700 26,000 26,000 10,300 65.61% Total Public Works 3,524,344 3,609,172 3,683,907 3,683,907 74,735 2.07% Stormwater Administration 103,458 149,477 160,142 160,142 10,665 7.13% Street & Road Cleaning 100,506 111,905 123,593 123,593 11,688 10.44% Operations 205,189 343,456 368,913 368,913 25,457 7.41% Total Stormwater 409,153 604,838 652,648 652,648 47,810 7.90% Community Programs 242,012 288,734 298,810 298,810 10,076 3.49% War Memorial Interdepartment - - - - - 0.00% War Memorial & Senior Center 376,824 431,562 399,150 399,150 (32,412) -7.51% Vinton Veteran's Monument 5,000 5,000 5,000 5,000 - 0.00% Swimming Pool/Parks 2,965 - - - - #DIV/0! Greenway 275 - 11,000 11,000 11,000 #DIV/0! Town Museum 14,297 15,080 23,117 23,117 8,037 53.30% Total Special Programs 641,098 740,376 737,077 737,077 (3,299) -0.45% Planning & Zoning 461,984 640,936 514,628 514,628 (126,308) -19.71% Economic Development 198,511 189,271 154,163 154,163 (35,108) -18.55% Public Transportation 100,000 100,000 80,000 80,000 (20,000) -20.00% Vinton Business Center 2,765 2,850 2,850 2,850 - 0.00% Total Community Dev 763,260 933,057 751,641 751,641 (181,416) -19.44% Debt Retirement 1,180,150 1,180,150 859,458 859,458 (320,692) -27.17% Performance Agreements 104,825 763,350 913,350 913,350 150,000 19.65% Retiree Insurance 5,000 5,000 - - (5,000) 100.00% Travel/PTO Payout - - - - - 100.00% Transfer to Other Funds 1,724,430 1,264,838 500,000 500,000 (764,838) -60.47% Total Other Expenses 3,014,405 3,213,338 2,272,808 2,272,808 (940,530) -29.27% Total 12,942,116 14,215,829 13,557,181 13,557,181 (658,648) -4.63% General Fund Summary of Expenditures Return to Table of Contents 50 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 33,397 51,837 73,527 73,527 21,690 41.84% Operating 92,541 105,159 112,839 112,839 7,680 7.30% Capital 1,500 1,500 - - (1,500) -100.00% Total 155,714 158,496 186,366 186,366 27,870 17.58% 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 Account Code: 10011104 Town Council Personnel Operating Capital Return to Table of Contents 51 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 ADOPTED Council Salaries FT 10011104 501000 27,679.55 (274.98) 47,524.61 48,117.00 68,250.00 68,250.00 68,250.00 Council FICA TAXES 10011104 502000 2,118.84 47.81 3,635.37 3,681.00 3,681.00 5,222.00 5,222.00 Council Workers' Comp 10011104 502600 17.42 - 30.90 25.00 25.00 55.00 55.00 Council Contractual Svcs 10011104 503000 - - 570.00 - - 500.00 500.00 Council Codification of Ord 10011104 503600 3,417.03 2,778.77 3,473.06 4,000.00 4,000.00 4,000.00 4,000.00 Council Maint Repairs Equip 10011104 505000 - 1,414.91 - 750.00 750.00 - - Council Maint Service Contra 10011104 505030 - - - - - 2,000.00 2,000.00 Council Other Maint Costs 10011104 505040 - - - - - - - Council Printing Binding 10011104 505100 - - - - - - - Council Postage 10011104 505120 56.46 164.35 115.51 400.00 400.00 200.00 200.00 Council Telephone 10011104 505400 - - - - - - - Council Travel Training 10011104 505500 - 314.36 1,864.63 2,000.00 2,000.00 300.00 300.00 Council Empl Appreciation 10011104 505510 - 818.40 100.00 100.00 100.00 100.00 100.00 Council Dues Subscriptions 10011104 505530 6,692.00 6,886.00 6,959.00 7,000.00 7,000.00 7,000.00 7,000.00 Council Lease of Equip 10011104 505610 2,780.35 197.90 - 1,500.00 1,500.00 - - Council Miscellaneous 10011104 505700 584.84 13,291.32 5,183.36 1,500.00 1,500.00 500.00 500.00 Council Materials Supplies 10011104 506000 174.45 177.82 422.39 - - - - Council Software 10011104 506010 - - - - - - - Council Small Tools Equip 10011104 506100 - - - - - - - Council Uniforms 10011104 506410 - - - - - - - Council Special Awards 10011104 506420 - - 100.00 100.00 100.00 100.00 100.00 Council Community Contrib 10011104 507000 12,400.00 34,678.47 21,910.50 25,688.00 31,850.00 31,850.00 31,850.00 Council Joint Local Gov Svcs 10011104 507100 51,451.50 52,502.76 57,666.56 60,121.00 60,710.17 60,489.17 60,489.17 Council Board of Elections 10011104 507110 - - - - - - - Council Cap Outlay<$10K 10011104 508000 - - - - - - - Council Land 10011104 508100 3,977.50 - - - - - - Council Equip 10011104 508200 - - - - - - - Council Vehicles 10011104 508210 - - - - - - - Council PP E 10011104 508220 - - - - - - - Council Buildings 10011104 508300 - - - - - - - Council Infrastructure 10011104 508400 - - - - - - - Council VWM Events 10011104 531000 - 348.31 500.18 1,000.00 1,000.00 1,000.00 1,000.00 Council Unemployment Ins 2,967.92 - - - - - Council ADVERTISING 10011104 536000 4,230.00 3,085.36 3,975.50 2,500.00 2,500.00 2,500.00 2,500.00 TOTAL TOWN COUNCIL 118,547.86 116,431.56 154,031.57 158,482.00 185,366.17 184,066.17 184,066.17 Return to Table of Contents 52 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET GenProperty Contractual Svcs 10043204 503000 - - - - - - - GenProperty Maint Svc Cntrct 10043204 505030 - - - - - - - GenProperty Property Ins 10043204 505220 - - - - - 2,300.00 2,300.00 GenProperty CapOutlay<$10K 10043204 508000 - - - - - - - GenProperty Land 10043204 508100 - - - - - - - GenProperty Equipment 10043204 508200 - - - - - - - GenProperty Vehicles 10043204 508210 - - - - - - - GenProperty PP E 10043204 508220 - - - - - - - GenProperty Buildings 10043204 508300 - - - - - - - GenProperty Infrastructure 10043204 508400 - - - - - - - Gish Mill Expenses 10043204 550010 2,252.67 2,394.95 1,732.22 - - - - TOTAL GENERAL PROPERTY 2,252.67 2,394.95 1,732.22 - - 2,300.00 2,300.00 Return to Table of Contents 53 Contribution Listing Proposed Budget Fiscal Year 2025-2026 Budget Organization Council Adopted Account FY 25-26 Community Contributions 10011104-5057000 10011104-5057000 10011104-5057000 10011104-5057000 10011104-5057000 10011104-5057000 10011104-5057000 10011104-5057000 Total 31,350.00 Budget Organization Council Adopted Account FY 25-26 Joint Local Government Services 10011104-507100 10011104-507100 10011104-507100 10011104-507100 10011104-507100 10011104-507100 10011104-507100 10011104-507100 Total 60,489.17 Grand Total of Organizational Funding 91,839.17 At the discretion of Council, Town Staff contact the organizations who have submitted requests regarding their interest in presenting at a Council meeting. Organizations listed under "Community Contributions" receive money at the discretion of Council. The Mayor, members of Council, and Town Staff communicate regularly with representatives of these organization throughout the year regarding performance and continued funding. Organizations listed under "Joint Local Government Services" receive funding through a contractual agreement or Memorandum of Understanding with the Town. Return to Table of Contents 54 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 366,709 472,395 520,480 520,480 48,085 10.18% Operating 29,637 86,422 58,000 58,000 (28,422) -32.89% Capital - - 1,500 1,500 1,500 - Total 458,641 558,817 579,980 579,980 21,163 3.79% Authorized Positions Capital Projects Manager 1.00 Econ. Dev. Specialist 1.00 Town Clerk/Exec. Asst.1.00 1.00 1.00 Assistant Town Manager 1.00 1.00 1.00 Town Manager 1.00 1.00 1.00 Total Positions 5.00 3.00 3.00 General Fund Expenditure Budget Town Manager's Office Account Code: 10012114 Town Manager's Office Personnel Operating Capital Return to Table of Contents 55 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 ADOPTED Town Mgr Salaries FT 10012114 501000 88,157.39 5,485.70 373,549.04 400,872.00 368,872.00 401,032.00 401,032.00 Town Mgr Salaries PT 10012114 501100 - - - - - - - Town Mgr Overtime 10012114 501200 - - - - - - - Town Mgr Separation Pay 10012114 501300 - 25,434.64 - - - - - Town Mgr FICA TAXES 10012114 502000 6,728.78 420.61 28,352.96 28,380.00 28,380.00 30,840.00 30,840.00 Town Mgr VRS Contrib 10012114 502100 10,270.20 0.06 37,383.57 38,755.00 38,755.00 44,018.00 44,018.00 Town Mgr VRS Ins 10012114 502200 1,104.45 - 4,615.62 4,827.00 4,827.00 5,258.00 5,258.00 Town Mgr Nationwide 10012114 502300 1,678.53 706.78 6,703.51 5,560.00 5,560.00 5,560.00 5,560.00 Town Mgr Medical Ins 10012114 502400 8,514.97 - 25,668.00 25,704.00 25,704.00 30,936.00 30,936.00 Town Mgr Hybrid Disb Ins 10012114 502500 - 42.65 233.22 - - 534.00 534.00 Town Mgr Workers' Comp 10012114 502600 477.93 - 345.97 186.00 186.00 202.00 202.00 Town Mgr Car Allowance 10012114 502700 515.18 1,504.46 1,782.14 - 1,000.00 2,100.00 2,100.00 Town Mgr Contractual Svcs 10012114 503000 414.76 1,777.29 1,539.06 1,000.00 1,000.00 1,500.00 1,500.00 Town Mgr Maint Repairs Equip 10012114 505000 1,020.41 6,045.89 9.99 - - - - Town Mgr Maint Svc Contracts 10012114 505030 481.24 431.76 - 48,700.00 48,700.00 25,000.00 25,000.00 Town Mgr Other Maint Costs 10012114 505040 - - - -- - - Town Mgr Printing Binding 10012114 505100 441.27 329.00 - 400.00 400.00 - - Town Mgr Postage 10012114 505120 - - - -- - - Town Mgr Motor Vehicle Ins 10012114 505210 - - - 30.00 30.00 - - Town Mgr Property Ins 10012114 505220 - - - -- - - Town Mgr Liability Ins 10012114 505230 - - - -- - - Town Mgr Telephone 10012114 505400 1,582.98 1,905.77 2,729.45 3,600.00 3,600.00 3,000.00 3,000.00 Town Mgr Travel Training 10012114 505500 2,310.28 14,970.88 15,307.28 15,000.00 17,000.00 12,000.00 12,000.00 Town Mgr Empl Appreciation 10012114 505510 - - - - - - - Town Mgr Dues Subscriptions 10012114 505530 2,731.15 12,844.90 3,999.11 3,800.00 4,000.00 4,000.00 4,000.00 Town Mgr Lease of Equip 10012114 505610 3,052.89 14,597.00 7,454.87 8,892.00 9,000.00 7,500.00 7,500.00 TOWN MGR VEHICLE FLUIDS 10012114 505630 - 1,024.30 171.25 1,000.00 1,000.00 500.00 500.00 Town Mgr Miscellaneous 10012114 505700 1,008.58 6,122.58 4,446.23 3,000.00 3,000.00 3,500.00 3,500.00 Town Mgr Materials Supplies 10012114 506000 2,191.51 2,410.29 2,516.41 1,000.00 1,000.00 1,000.00 1,000.00 Town Mgr Software 10012114 506010 - - - - - - - Town Mgr Small Tools Equip 10012114 506100 - - - - - - - Town Mgr Uniforms 10012114 506410 - - - - - - - Town Mgr Special Awards 10012114 506420 - - - - - - - Town Mgr Cap Outlay<$10K 10012114 508000 - - - - - - - TwnMgr Land 10012114 508100 - - - - - - - Town Mgr Equip 10012114 508200 - - 27,696.51 - - 1,500.00 1,500.00 Town Mgr Vehicles 10012114 508210 - - - - - - - TwnMgr PP E 10012114 508220 - - - - - - - TwnMgr Buildings 10012114 508300 - - - - - - - TwnMgr Infrastructure 10012114 508400 - - - - - - - Town Mgr Unemployment Ins 10012114 526000 - - - - - - - TOWN MGR ADVERTISING 10012114 536000 - - - - - - - TOTAL TOWN MANAGERS OFFICE 132,682.50 96,054.56 544,504.19 590,706.00 562,014.00 579,980.00 579,980.00 Return to Table of Contents 56 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 89,115 172,917 218,844 218,844 45,927 26.56% Operating 93,188 62,325 78,375 78,375 16,050 25.75% Capital 350 350 - - (350) -100.00% Total 221,781 235,592 297,219 297,219 61,627 26.16% 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 Account Code: 10012224 Human Resources/Risk Management Personnel Operating Capital Return to Table of Contents 57 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 ADOPTED HR Ops Salaries FT 10012224 501000 23,397.35 27,693.59 109,475.08 117,135.00 163,865.00 163,865.00 163,865.00 HR Ops Salaries PT 10012224 501100 - - 125.57 32,000.00 25,000.00 - - HR Ops Overtime 10012224 501200 - - - - - - - HR Ops Separation Pay 10012224 501300 - - - - - - - HR Ops FICA TAXES 10012224 502000 1,708.95 2,044.07 8,488.68 10,185.00 12,536.00 12,536.00 12,536.00 HR Ops VRS Contrib 10012224 502100 2,944.05 2,489.40 11,070.42 11,582.00 21,596.00 21,596.00 21,596.00 HR Ops VRS Ins 10012224 502200 316.60 305.52 1,360.92 1,443.00 2,183.00 2,183.00 2,183.00 HR Ops Nationwide 10012224 502300 32.68 31.79 122.76 120.00 240.00 240.00 240.00 HR Ops Medical Ins 10012224 502400 4,007.85 3,432.00 13,797.54 8,568.00 17,136.00 17,136.00 17,136.00 HR Ops Hybrid Disb Ins 10012224 502500 118.78 103.89 457.02 797.00 1,206.00 1,206.00 1,206.00 HR Ops Workers' Comp 10012224 502600 17.42 - 62.67 55.00 82.00 82.00 82.00 HR Ops Contractual Svcs 10012224 503000 12,997.81 21,140.09 21,016.85 14,000.00 16,000.00 22,000.00 22,000.00 HR Ops Maint Repairs Equip 10012224 505000 539.00 - 24.00 1,000.00 1,000.00 1,000.00 1,000.00 HR Ops Maint Svc Contracts 10012224 505030 - - - - - - - HR Ops Other Maint Costs 10012224 505040 - - - - - - - HR Ops Printing Binding 10012224 505100 384.05 421.12 186.35 400.00 400.00 400.00 400.00 HR Ops Postage 10012224 505120 5.48 344.50 398.99 100.00 100.00 100.00 100.00 HR Ops Telephone 10012224 505400 1,110.65 853.50 1,160.33 1,025.00 1,025.00 1,025.00 1,025.00 HR Ops Travel Training 10012224 505500 9,204.36 25,379.76 8,406.70 7,500.00 7,500.00 7,500.00 7,500.00 HR Ops Empl Appreciation 10012224 505510 - - 2,631.66 2,000.00 2,000.00 500.00 500.00 Use of Donation - BCWLK 10012224 505520 BCWL - - - - - - - HR Ops Dues Subscriptions 10012224 505530 1,784.27 3,055.50 4,115.41 2,000.00 2,500.00 2,500.00 2,500.00 HR Ops Lease of Equip 10012224 505610 - - - - - - - HR Ops Miscellaneous 10012224 505700 (2,273.22) 9,961.70 10,268.24 5,800.00 2,000.00 2,000.00 2,000.00 HR Ops Materials Supplies 10012224 506000 999.72 1,138.87 6,900.32 1,500.00 3,000.00 2,500.00 2,500.00 HR Ops Software 10012224 506010 - - - - - - - HR Ops Small Tools Equip 10012224 506100 145.60 1,392.85 1,111.68 350.00 500.00 350.00 350.00 HR Ops Uniforms 10012224 506410 - - - - - - - HR Ops Special Awards 10012224 506420 4,924.09 15,101.75 20,616.34 9,000.00 11,000.00 15,000.00 15,000.00 FIELD OF HONOR 10012224 506420 FOH - - - - - - - TOV BREAST CANCER WALK 10012224 506420 BCWL - - - - - - - HR Ops Cap Outlay<$10K 10012224 508000 - - - - - - - HR Land 10012224 508100 - - - - - - - HR Ops Equip 10012224 508200 - - - - - - - HR Ops Vehicles 10012224 508210 - - - - - - - HR PP E 10012224 508220 - - - - - - - HR Buildings 10012224 508300 - - - - - - - HR Infrastructure 10012224 508400 - - - - - - - HR Ops Unemployment Ins 10012224 526000 - - - - - - - HR Ops RISK MGT 10012224 530000 7,079.33 11,314.23 34,020.67 7,000.00 7,000.00 7,000.00 7,000.00 HR OPS ADVERTISING 10012224 536000 6,989.82 19,494.21 9,802.83 11,000.00 12,000.00 12,000.00 12,000.00 HR Ops Food and Beverage 10012224 560201 - - - - - 4,500.00 4,500.00 TOTAL HUMAN RESOURCES RISK MGMT 76,434.64 145,698.34 265,621.03 244,560.00 309,869.00 297,219.00 297,219.00 RetireeHlth Medical Ins 10012604 502400 4,800.00 3,800.00 - 5,000.00 - - - TOTAL RETIREE HEALTH MED INSURANCE 4,800.00 3,800.00 - 5,000.00 - - - Return to Table of Contents 58 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - 0.00% Operating 40,898 80,000 80,000 80,000 - 0.00% Capital - - - - 0.00% Total 40,898 80,000 80,000 80,000 - 0.00% General Fund Expenditure Budget Legal Services Account Code: 10012074 & 10012214 Legal Services Personnel Operating Capital Return to Table of Contents 59 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 ADOPTED CW Atty Contractual Svcs 10012074 503000 55,376.50 36,157.00 24,913.25 80,000.00 40,000.00 45,000.00 45,000.00 TOTAL COMMONWEALTH ATTORNEY 55,376.50 36,157.00 24,913.25 80,000.00 40,000.00 45,000.00 45,000.00 Town Atty Contractual Svcs 10012214 503000 - - 45,769.90 - 30,000.00 35,000.00 35,000.00 TOTAL TOWN ATTORNEY - - 45,769.90 - 30,000.00 35,000.00 35,000.00 Return to Table of Contents 60 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 493,984 580,052 681,249 681,249 101,197 17.45% Operating 152,639 293,600 264,550 264,550 (29,050) -9.89% Capital 4,500 4,900 3,500 3,500 (1,400) -28.57% Total 651,123 878,552 949,299 949,299 70,747 8.05% Authorized Positions Treasury Administrator 2.00 2.00 1.00 AP-Admin. Assistant - - 1.00 Finance Administrator 1.00 1.00 1.00 Senior Financial Administrator 1.00 1.00 1.00 Deputy Treasurer - - 1.00 Asst. Finance Director 1.00 1.00 1.00 Treasurer/Fin. Director 1.00 1.00 1.00 Total Positions 6.00 6.00 7.00 General Fund Expenditure Budget Treasurer's Office/Finance Department Account Code: 10012414 Treasurer's Office/Finance Department Personnel Operating Capital Return to Table of Contents 61 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 ADOPTED Treas Salaries FT 10012414 501000 109,969.33 5,827.92 406,476.87 444,534.00 489,542.00 489,542.00 489,542.00 Treas Salaries PT 10012414 501100 10,663.64 18,771.40 - 32,000.00 - - - Treas Overtime 10012414 501200 44.62 146.44 - -- - - Treas Separation Pay 10012414 501300 6,277.66 14,890.00 - -- - - Treas FICA TAXES 10012414 502000 9,170.09 373.89 30,054.03 32,095.00 37,450.00 37,450.00 37,450.00 Treas VRS Contrib 10012414 502100 13,406.08 - 43,093.49 39,957.00 58,278.00 58,278.00 58,278.00 Treas VRS Ins 10012414 502200 1,445.70 - 5,298.20 5,582.00 6,513.00 6,513.00 6,513.00 Treas Nationwide 10012414 502300 155.55 47.14 488.57 720.00 840.00 840.00 840.00 Treas Medical Ins 10012414 502400 18,513.70 - 55,188.00 50,184.00 85,128.00 85,128.00 85,128.00 Treas Hybrid Disb Ins 10012414 502500 405.87 - 1,572.28 2,748.00 3,253.00 3,253.00 3,253.00 Treas Workers' Comp 10012414 502600 69.69 - 249.21 210.00 245.00 245.00 245.00 Treas Contractual Svcs 10012414 503000 3,514.00 22,793.68 21,977.67 12,000.00 1,000.00 1,000.00 1,000.00 Treas Maint Repairs Equip 10012414 505000 - 4,083.08 489.79 3,900.00 3,000.00 3,000.00 3,000.00 Treas Maint Svc Contracts 10012414 505030 27,690.41 56,092.76 126,533.22 157,000.00 125,000.00 125,000.00 125,000.00 Treas Other Maint Costs 10012414 505040 - - - - - - - Treas Printing Binding 10012414 505100 4,443.37 6,681.43 7,956.59 8,000.00 6,500.00 6,500.00 6,500.00 Treas Postage 10012414 505120 13,572.90 10,328.04 20,355.22 23,500.00 18,500.00 23,500.00 23,500.00 Treas Telephone 10012414 505400 3,077.23 2,820.14 3,172.32 2,500.00 4,000.00 4,000.00 4,000.00 Treas Credit Card Fees 10012414 505440 477.39 275.59 545.70 500.00 750.00 750.00 750.00 Treas Travel Training 10012414 505500 2,366.81 8,710.16 7,098.93 15,000.00 15,000.00 15,000.00 15,000.00 Treas Empl Appreciation 10012414 505510 - - - - 1,500.00 1,500.00 1,500.00 Treas Dues Subscriptions 10012414 505530 1,349.65 2,433.77 3,023.33 3,400.00 3,750.00 3,750.00 3,750.00 Treas Lease of Equip 10012414 505610 2,429.39 1,995.17 2,230.06 2,600.00 3,000.00 3,000.00 3,000.00 Treas Miscellaneous 10012414 505700 416.16 6,138.39 1,308.17 1,100.00 500.00 500.00 500.00 Treas Materials Supplies 10012414 506000 2,794.12 9,121.86 6,131.01 5,000.00 5,000.00 5,000.00 5,000.00 Treas Software 10012414 506010 - - 406.36 - - - - Treas Merch for Resale 10012414 506020 3,332.20 2,424.60 4,849.20 2,500.00 5,000.00 5,000.00 5,000.00 Treas Small Tools Equip 10012414 506100 645.87 1,141.36 89.01 1,500.00 500.00 500.00 500.00 Treas Uniforms 10012414 506410 - - - - 350.00 350.00 350.00 Treas Special Awards 10012414 506420 - - - - - - - Treas Cap Outlay<$10K 10012414 508000 - - (67,935.18) - - - - Treas Land 10012414 508100 - - - - - - - Treas Equip 10012414 508200 - - 3,397.05 - 7,000.00 3,500.00 3,500.00 Treas Vehicles 10012414 508210 - - - - - - - Treas PP E 10012414 508220 - - - - - - - Treas Buildings 10012414 508300 - - - - - - - Treas Infrastructure 10012414 508400 - - - - - - - Treas Unemployment Ins 10012414 526000 - - - - - - - TREAS BANK SERVICE CHARGES 10012414 558602 2,071.45 39.89 25.00 - 1,200.00 1,200.00 1,200.00 STATE SALES TAX 10012414 558605 - 30.00 20.00 - -- - FEDERAL TAX PEN/INT 10012414 558606 - -1,548.07 - -- - Dummy Expense Account 10012414 599999 - -- - - - - TOTAL TREASURER'S OFFICE FIN DEPT 238,302.88 175,166.71 685,642.17 846,530.00 882,799.00 884,299.00 884,299.00 Independent Auditors 10012244 503100 49,708.15 58,855.00 146,587.25 60,000.00 65,000.00 65,000.00 65,000.00 TOTAL INDEPENDENT AUDITORS 49,708.15 58,855.00 146,587.25 60,000.00 65,000.00 65,000.00 65,000.00 Return to Table of Contents 62 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 2,383,855 2,562,038 2,669,951 2,669,951 107,913 4.21% Operating 477,188 480,288 514,800 514,800 34,512 7.19% Capital 27,772 6,000 25,000 25,000 19,000 316.67% Total 2,888,815 3,048,326 3,209,751 3,209,751 161,425 5.30% Authorized Positions Records Manager 1.00 1.00 1.00 Administrative Manager 1.00 1.00 1.00 Police Services Administrator 1.00 Police Officer 9.00 10.00 7.00 Community Service Officer 1.00 1.00 1.00 Corporal 5.00 5.00 5.00 Detective - - 2.00 Sergeant 5.00 5.00 5.00 Lieutenant 2.00 2.00 2.00 Deputy Chief 1.00 1.00 1.00 Police Chief 1.00 1.00 1.00 Total Positions 26.00 27.00 27.00 ARPA Funded Position 1.00 - - Revised Total Positions 27.00 27.00 27.00 General Fund Expenditure Budget Police Department Account Code: 10031104 Police Department Personnel Operating Capital Return to Table of Contents 63 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED Police Ops Salaries FT 10031104 501000 1,202,869.02 1,398,714.10 1,723,697.90 1,775,805.00 1,765,805.00 1,833,144.00 1,833,144.00 Police Ops Salaries PT 10031104 501100 - 394.49 104.34 4,158.00 4,158.00 30,250.00 30,250.00 Police Ops Overtime 10031104 501200 75,016.89 47,898.90 58,557.56 58,820.00 58,820.00 63,355.00 63,355.00 Police Ops Separation Pay 10031104 501300 18,433.71 9,755.08 12,422.26 - - - - Police Ops Holiday Pay 10031104 501400 - - 29,104.47 10,600.90 10,600.90 - - Police Ops FICA TAXES 10031104 502000 86,352.31 98,201.82 122,491.25 140,667.00 140,667.00 147,397.00 147,397.00 Police Ops VRS Contrib 10031104 502100 139,697.38 147,132.06 175,609.75 188,333.00 188,333.00 197,171.00 197,171.00 Police Ops VRS Ins 10031104 502200 15,024.25 18,688.16 22,188.88 23,455.00 23,455.00 24,364.00 24,364.00 Police Ops Nationwide 10031104 502300 1,847.80 984.26 2,657.27 3,240.00 3,240.00 3,240.00 3,240.00 Police Ops Medical Ins 10031104 502400 242,375.98 249,087.63 272,063.16 298,008.00 298,008.00 298,008.00 298,008.00 Police Ops Hybrid Disb Ins 10031104 502500 250.45 334.32 420.36 443.00 443.00 456.00 456.00 Police Ops Workers' Comp 10031104 502600 22,757.97 48,331.75 52,039.77 68,968.00 68,968.00 72,566.00 72,566.00 Police Ops Contractual Servi 10031104 503000 26,206.96 35,029.50 23,169.54 35,000.00 35,000.00 15,000.00 15,000.00 Police Ops Prosecution AttyF 10031104 503300 - - - - - - - Police Ops Wage - ContrctSr 10031104 503400 21,049.08 21,708.97 17,987.41 10,000.00 10,000.00 10,000.00 10,000.00 Police Ops Maint Repairs Equ 10031104 505000 23,080.54 44,544.60 43,389.46 35,000.00 35,000.00 30,000.00 30,000.00 Police Ops Maint Svc Contrac 10031104 505030 29,963.23 41,351.49 33,344.39 35,000.00 35,000.00 35,000.00 35,000.00 Police Ops Other Maint Costs 10031104 505040 - - - - - - - Police Ops Printing Binding 10031104 505100 2,505.43 2,809.30 3,585.01 4,000.00 6,000.00 4,000.00 4,000.00 Police Ops Imaging Services 10031104 505110 - - 3,632.00 - - - - Police Ops Postage 10031104 505120 732.35 990.17 690.66 700.00 700.00 700.00 700.00 Police Ops Motor Vehicle Ins 10031104 505210 12,364.00 20,227.35 21,630.16 20,000.00 20,000.00 29,500.00 29,500.00 Police Ops Property Ins 10031104 505220 1,432.00 1,846.84 1,910.52 2,000.00 2,000.00 2,000.00 2,000.00 Police Ops Liability Ins 10031104 505230 3,088.00 7,049.58 5,430.75 7,000.00 7,000.00 14,200.00 14,200.00 Police Ops LOD INS 10031104 505240 19,008.00 19,008.00 18,277.00 19,008.00 19,008.00 19,400.00 19,400.00 Police Ops Telephone 10031104 505400 18,232.89 15,108.28 20,069.68 22,000.00 22,000.00 - - Police Ops Electric 10031104 505410 - - - - - - - Police Ops Heating Gas 10031104 505420 - - - - - - - Police Ops Water Sewer 10031104 505430 - - - - - - - Police Ops Travel Training 10031104 505500 13,822.48 14,705.29 23,942.32 25,000.00 25,000.00 25,000.00 25,000.00 Police Ops Empl Appreciation 10031104 505510 1,348.04 2,007.16 724.00 1,000.00 2,000.00 2,000.00 2,000.00 Police Ops Use of Donation 10031104 505520 - 715.39 707.62 - - - - Police Ops Dues Subscription 10031104 505530 1,889.50 1,633.20 866.95 2,000.00 2,000.00 2,000.00 2,000.00 Police Ops Lease of Equip 10031104 505610 149,930.71 155,067.91 216,147.23 175,080.00 175,080.00 225,000.00 225,000.00 POLICE OPS VEHICLE FLUIDS 10031104 505630 54,007.67 49,204.28 58,400.96 51,000.00 51,000.00 51,000.00 51,000.00 Police Ops Miscellaneous 10031104 505700 11,096.46 2,718.48 5,096.18 4,500.00 4,500.00 4,500.00 4,500.00 Police Ops Materials Supplie 10031104 506000 11,129.69 11,275.29 9,296.76 9,000.00 9,000.00 7,500.00 7,500.00 Police Ops Software 10031104 506010 - - - - - - - Police Ops Small Tools Equip 10031104 506100 - - 80.79 - - - - Police Ops Firearms Ammo 10031104 506300 9,697.87 12,114.43 20,553.71 18,000.00 18,000.00 18,000.00 18,000.00 Police Ops AssetForfeitureAT 10031104 506310 - - - - - - - Police Ops AssetForfeitureDC 10031104 506320 - - - - - - - Police Ops Uniforms 10031104 506410 14,671.17 21,051.74 16,763.15 15,000.00 20,000.00 20,000.00 20,000.00 Police Ops Special Awards 10031104 506420 - - - - - - - Police Ops Cap Outlay < $10K 10031104 508000 74,154.60 - - - - - - Police Ops Land 10031104 508100 - - - - - - - Police Ops Equip 10031104 508200 23,598.58 19,308.10 - 47,000.00 47,000.00 25,000.00 25,000.00 Police Ops Vehicles 10031104 508210 - - 166.00 21,649.00 - - - Police Ops PP E 10031104 508220 - - - - - - - Police Ops Buildings 10031104 508300 - - - - - - - Police Ops Infrastructure 10031104 508400 - - - - - - - Police Ops Unemployment Ins 10031104 526000 2,564.75 - - - - - - POLICE OPS COMMUNITY GRANT 10031104 558502 - 482.64 1,000.00 1,000.00 - - TOTAL POLICE DEPARTMENT 2,330,199.76 2,518,997.92 3,017,701.86 3,132,434.90 3,108,785.90 3,209,751.00 3,209,751.00 Return to Table of Contents 64 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 2,880 2,880 4,100 4,100 1,220 42.36% Capital - - - - - 0.00% Total 2,880 2,880 4,100 4,100 1,220 42.36% *Position funding moved to 3101. General Fund Expenditure Budget Police Community Services/Animal Control Account Code: 10035104 Police/Animal Control Personnel Operating Capital Return to Table of Contents 65 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Animal Pest Salaries FT 10035104 501000 59,959.80 8,532.01 - - - - - Animal Pest Salaries PT 10035104 501100 - - - - - - - Animal Pest Overtime 10035104 501200 1,953.02 116.14 - - - - - Animal Pest Separation Pay 10035104 501300 - - - - - - - Animal Pest FICA TAXES 10035104 502000 4,701.71 680.49 - - - - - Animal Pest VRS Contrib 10035104 502100 6,686.28 1,010.26 - - - - - Animal Pest VRS Ins 10035104 502200 719.17 124.21 - - - - - Animal Pest Nationwide 10035104 502300 107.18 12.20 - - - - - Animal Pest Medical Ins 10035104 502400 - 1,319.00 - - - - - Animal Pest Hybrid Disb Ins 10035104 502500 - - - - - - - Animal Pest Workers' Comp 10035104 502600 1,271.90 - - - - - - Animal Pest Contractual Svcs 10035104 503000 - - - - - - - Animal Pest Veterinary Svcs 10035104 503500 544.93 2,152.09 276.25 1,000.00 1,000.00 - - Animal Pest Maint Repairs Eq 10035104 505000 - - - - - - - Animal Pest Maint Svc Contra 10035104 505030 - - - - - - - Animal Pest Other Maint Cost 10035104 505040 - - - - - - - Animal Pest Printing Binding 10035104 505100 - - - - - - - Animal Pest Postage 10035104 505120 - - - - - - - Animal Pest Motor Vehicle In 10035104 505210 468.00 615.26 657.92 380.00 380.00 600.00 600.00 Animal Pest Telephone 10035104 505400 - - - - - - - Animal Pest Travel Training 10035104 505500 - - - - - - - Animal Pest Dues Subscriptio 10035104 505530 - - - - - - - Animal Pest Lease of Equip 10035104 505610 - - - - - - - Animal Pest Miscellaneous 10035104 505700 - - - - - - - National Nite Out_Comm Event 10035104 506000 - 1,658.19 2,500.11 - 2,000.00 2,000.00 2,000.00 Animal Pest Software 10035104 506010 - - - - - - - Animal Pest Small Tools Equi 10035104 506100 - - - - - - - National Nite Out_Comm Unifo 10035104 506410 724.36 1,194.17 441.69 1,500.00 1,500.00 1,500.00 1,500.00 Animal Pest Cap Outlay < $10 10035104 508000 - - - - - - - Animal Pest Land 10035104 508100 - - - - - - - Animal Pest Equip 10035104 508200 - - - - - - - Animal Pest Vehicles 10035104 508210 - - - - - - - Animal Pest PP E 10035104 508220 - - - - - - - Animal Pest Buildings 10035104 508300 - - - - - - - Animal Pest Infrastructure 10035104 508400 - - - - - - - Animal Pest Unemployment Ins 10035104 526000 - - - - - - - TOTAL ANIML CONTROL COMMUNITY SVCS 77,136.35 17,414.02 3,875.97 2,880.00 4,880.00 4,100.00 4,100.00 Return to Table of Contents 66 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 150,000 150,000 150,000 150,000 - 0.00% Capital - - - - - 0.00% Total 150,000 150,000 150,000 150,000 - 0.00% General Fund Expenditure Budget Communication Services Account Code: 10031404 Communication Services Personnel Operating Capital Return to Table of Contents 67 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Communications ContractualSv 10031404 503000 385,025.45 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 TOTAL COMMUNICATIONS CONTRACTUALSVCS 385,025.45 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 Return to Table of Contents 68 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 2,385 2,385 2,385 2,385 - 0.00% Capital - - - - - 0.00% Total 2,385 2,385 2,385 2,385 - 0.00% General Fund Expenditure Budget Fire and Emergency Services Department Account Code: 10032104 Fire and Emergency Services Personnel Operating Capital Return to Table of Contents 69 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET FIRE PROGRAM GRANT 78.53 - - - - - - Fire EMS Bldg Property Ins 10032104 505220 2,364.00 3,050.36 3,155.52 2,385.00 2,385.00 2,385.00 2,385.00 TOTAL FIRE EMS BLDG PROPERTY INS 2,442.53 3,050.36 3,155.52 2,385.00 2,385.00 2,385.00 2,385.00 Return to Table of Contents 70 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 364,507 373,482 458,362 458,362 84,880 22.73% Operating 129,200 168,320 177,100 177,100 8,780 5.22% Capital 4,500 4,500 3,000 3,000 (1,500) -33.33% Total 498,207 546,302 638,462 638,462 92,160 16.87% Authorized Positions Mechanic 1.00 1.00 - Chief Mechanic 1.00 1.00 1.00 Administrative Assistant - - 1.00 Administrative Manager 1.00 1.00 - Assistant PW Director - - 1.00 PW Director 1.00 1.00 1.00 Total Positions - 4.00 4.00 General Fund Expenditure Budget Public Works Administration Account Code: 10041104 Public Works Administration Personnel Operating Capital Return to Table of Contents 71 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET MntHwyStBrAdm Salaries FT 10041104 501000 52,151.17 238,822.80 273,636.73 272,811.00 294,955.00 294,955.00 294,955.00 MntHwyStBrAdm Salaries PT 10041104 501100 7,035.46 2,958.93 21,418.44 - 44,320.00 44,320.00 44,320.00 MntHwyStBrAdm Overtime 10041104 501200 14,194.30 4,410.72 7,625.45 - 1,800.00 1,800.00 1,800.00 MntHwyStBrAdm Separation Pay 10041104 501300 - - - - - - - MntHwyStBrAdm FICA TAXES 10041104 502000 5,274.87 18,272.79 22,423.56 23,076.00 26,093.00 26,093.00 26,093.00 MntHwyStBrAdm VRS Contrib 10041104 502100 7,222.96 24,393.16 28,246.41 29,140.00 34,377.00 34,377.00 34,377.00 MntHwyStBrAdm VRS Ins 10041104 502200 776.77 3,032.31 3,472.76 3,629.00 3,926.00 3,926.00 3,926.00 MntHwyStBrAdm Nationwide 10041104 502300 84.25 237.86 364.65 480.00 480.00 480.00 480.00 MntHwyStBrAdm Medical Ins 10041104 502400 11,740.91 29,756.37 32,932.36 40,392.00 48,960.00 48,960.00 48,960.00 MntHwyStBrAdm Hybrid Disb In 10041104 502500 43.43 366.15 466.58 801.00 845.00 845.00 845.00 MntHwyStBrAdm Workers' Comp 10041104 502600 236.97 2,057.00 2,221.20 2,477.00 2,606.00 2,606.00 2,606.00 MntHwyStBrAdm Contractual Sv 10041104 503000 10,785.50 53,283.82 40,554.96 35,000.00 35,000.00 35,000.00 35,000.00 MntHwyStBrAdm Maint Rep Equi 10041104 505000 1,004.42 1,592.00 2,003.24 4,000.00 4,000.00 4,000.00 4,000.00 MntHwyStBrAdm Maint Svc Cntr 10041104 505030 1,500.00 1,500.00 1,581.07 6,000.00 6,000.00 15,000.00 15,000.00 MntHwyStBrAdm Other Maint Co 10041104 505040 12,986.33 10,223.74 15,747.52 8,486.40 12,000.00 12,000.00 12,000.00 MntHwyStBrAdm Printing Bindi 10041104 505100 - - - - - - - MntHwyStBrAdm Postage 10041104 505120 184.18 232.04 142.78 300.00 300.00 300.00 300.00 MntHwyStBrAdm MotorVehicle I 10041104 505210 352.00 136.00 581.76 350.00 - 600.00 600.00 MntHwyStBrAdm Property Ins 10041104 505220 408.00 936.23 546.44 1,000.00 - 2,300.00 2,300.00 MntHwyStBrAdm Liability Ins 10041104 505230 884.00 1,862.84 3,723.69 2,000.00 - 4,100.00 4,100.00 MntHwyStBrAdm Telephone 10041104 505400 5,688.85 5,961.46 6,732.87 4,500.00 4,500.00 7,000.00 7,000.00 MntHwyStBrAdm Electric 10041104 505410 10,141.75 10,657.70 14,922.68 15,000.00 15,000.00 15,000.00 15,000.00 MntHwyStBrAdm Heating Gas 10041104 505420 5,677.79 6,011.58 2,313.14 5,000.00 5,000.00 5,000.00 5,000.00 MntHwyStBrAdm Water Sewer 10041104 505430 1,031.20 1,365.56 2,844.88 17,270.00 - 3,000.00 3,000.00 MntHwyStBrAdm Travel Trainin 10041104 505500 262.00 3,188.00 2,375.00 4,000.00 6,000.00 6,000.00 6,000.00 MntHwyStBrAdm Empl Appr 10041104 505510 150.22 1,537.34 1,700.99 1,800.00 1,800.00 1,800.00 1,800.00 MntHwyStBrAdm Dues Subs 10041104 505530 172.17 478.71 555.44 500.00 500.00 500.00 500.00 MntHwyStBrAdm Lease of Equip 10041104 505610 15,020.60 31,614.22 30,685.35 37,000.00 37,000.00 37,000.00 37,000.00 MNTHWYSTBRADM VEHICLE FLUIDS 10041104 505630 1,522.93 6,554.21 7,109.20 6,800.00 6,800.00 7,500.00 7,500.00 MntHwyStBrAdm Miscellaneous 10041104 505700 1,142.91 2,298.13 3,052.04 2,800.00 3,000.00 2,500.00 2,500.00 MntHwyStBrAdm Materials Supl 10041104 506000 10,378.27 10,828.04 11,825.90 12,500.00 12,500.00 12,500.00 12,500.00 MntHwyStBrAdm Software 10041104 506010 - - - - - - - MntHwyStBrAdm Small Tools Eq 10041104 506100 2,335.42 2,169.69 3,983.31 2,000.00 2,000.00 2,000.00 2,000.00 MntHwyStBrAdm Uniforms 10041104 506410 818.61 1,675.10 3,494.89 2,500.00 2,500.00 4,000.00 4,000.00 MntHwyStBrAdm Special Awards 10041104 506420 - - - - - - - MntHwyStBrAdm Cap Outlay<$10 10041104 508000 - - 10,300.00 - - - - MntHwyStBrgAdm Land 10041104 508100 - - - - - - - MntHwyStBrAdm Equip 10041104 508200 3,484.86 2,188.41 3,515.63 29,500.00 4,500.00 3,000.00 3,000.00 MntHwyStBrAdm Vehicles 10041104 508210 - - - - - - - MntHwyStBrgAdm PP E 10041104 508220 - - - - - - - MntHwyStBrgAdm Buildings 10041104 508300 - - - - - - - MntHwyStBrgAdm Infrastructur 10041104 508400 - - - - - - - MntHwyStBrAdm Unemployment I 10041104 526000 9,810.11 - - - - - - TOTAL HIGHWAY MAINTENANCE ADMIN 194,503.21 480,602.91 563,100.92 571,112.40 616,762.00 638,462.00 638,462.00 Return to Table of Contents 72 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 557,757 592,571 656,209 656,209 63,638 10.74% Operating 241,965 243,065 984,826 984,826 741,761 305.17% Capital 1,081,000 931,000 56,000 56,000 (875,000) -93.98% Total 1,880,722 1,766,636 1,697,035 1,697,035 (69,601) -3.94% Authorized Positions Mechanic - - - Chief Mechanic - - - Laborer - - - Equipment Operator I 4.50 4.50 - Equipment Operator II 2.50 2.50 7.00 Equipment Operator III - - - General Manager - - 1.00 Crew Leader 2.00 2.00 2.00 Total Positions 9.00 9.00 10.00 General Fund Expenditure Budget Highway Maintenance Personnel Operating Capital Return to Table of Contents 73 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET HwyStBrgSdwlk Salaries FT 10041204 501000 249,973.81 310,284.15 336,579.36 415,890.00 449,095.00 449,095.00 449,095.00 HwyStBrgSdwlk Salaries PT 10041204 501100 5,943.82 84.51 - - - - - HwyStBrgSdwlk Overtime 10041204 501200 13,401.52 28,796.94 17,791.37 14,000.00 9,000.00 9,000.00 9,000.00 HwyStBrgSdwlk Separation Pay 10041204 501300 1,789.06 761.06 - - - - - HwyStBrgSdwlk FICA TAXES 10041204 502000 19,749.26 25,460.18 26,460.36 31,740.00 35,045.00 35,045.00 35,045.00 HwyStBrgSdwlk VRS Contrib 10041204 502100 28,668.33 30,210.87 30,624.84 43,190.00 55,925.00 55,925.00 55,925.00 HwyStBrgSdwlk VRS Ins 10041204 502200 3,113.85 3,769.03 3,759.62 5,379.00 5,955.00 5,955.00 5,955.00 HwyStBrgSdwlk Nationwide 10041204 502300 698.93 304.34 163.82 1,080.00 1,140.00 1,140.00 1,140.00 HwyStBrgSdwlk Medical Ins 10041204 502400 45,665.81 48,256.86 52,304.13 75,672.00 79,956.00 79,956.00 79,956.00 HwyStBrgSdwlk Hybrid Disb In 10041204 502500 676.09 842.81 1,014.41 2,124.00 2,402.00 2,402.00 2,402.00 HwyStBrgSdwlk Workers' Comp 10041204 502600 8,725.60 14,546.04 15,632.96 16,009.00 17,691.00 17,691.00 17,691.00 HwyStBrgSdwlk Contractual Sv 10041204 503000 44,713.15 46,274.20 35,749.75 35,000.00 35,000.00 35,000.00 35,000.00 HwyStBrgSdwlk Maint Rep Equi 10041204 505000 23,898.48 31,978.10 82,758.46 60,000.00 35,000.00 45,000.00 45,000.00 HwyStBrgSdwlk Maint Rep Brid 10041204 505020 - 1,272.22 175,369.13 1,000.00 1,000.00 1,000.00 1,000.00 HwyStBrgSdwlk Maint Svc Cntr 10041204 505030 - - - - - - - HwyStBrgSdwlk Other Maint Co 10041204 505040 - - 328.50 - - - - HwyStBrgSdwlk Printing Bindi 10041204 505100 - - 99.98 - - - - HwyStBrgSdwlk Postage 10041204 505120 - - - - - - - HWYSTBRGSDWLK MOTOR VEHCLE I 10041204 505210 4,824.00 6,316.09 6,754.12 - - - - HwyStBrgSdwl Property Ins 10041204 505220 1,024.00 1,319.90 1,365.40 - - - - HWYSTBRGSDWLK LIABI INSURANC 10041204 505230 2,204.00 4,542.96 4,666.32 - - - - HwyStBrgSdwlk Telephone 10041204 505400 - - - - - - - HwyStBrgSdwlk Travel Trainin 10041204 505500 1,150.00 3,353.47 1,070.00 4,000.00 4,000.00 3,000.00 3,000.00 HwyStBrgSdwlk Empl Appr 10041204 505510 - - - - - - - HwyStBrgSdwlk Dues Subs 10041204 505530 - - - - - - - HwyStBrgSdwlk Lease of Equip 10041204 505610 36,669.69 65,289.09 65,098.38 100,383.00 100,000.00 75,000.00 75,000.00 HWYSTBRGSDWLK VEHICLE FLUIDS 10041204 505630 22,135.05 35,208.50 28,345.40 37,500.00 37,500.00 37,500.00 37,500.00 HwyStBrgSdwlk Miscellaneous 10041204 505700 - - - - - - - HwyStBrgSdwlk Materials Supl 10041204 506000 12,276.26 20,740.86 12,179.34 16,000.00 16,000.00 11,000.00 11,000.00 HwyStBrgSdwlk Software 10041204 506010 - - - - - - - HWYSTBRGSDWLK STREETMATERIAL 10041204 506030 - - - - - 5,000.00 5,000.00 HwyStBrgSdwlk Small Tools Eq 10041204 506100 524.64 722.13 1,186.50 2,000.00 2,000.00 2,000.00 2,000.00 HwyStBrgSdwlk Uniforms 10041204 506410 6,132.47 7,227.39 5,804.41 9,000.00 10,000.00 10,000.00 10,000.00 HwyStBrgSdwlk Special Awards 10041204 506420 - - - - - - - HwyStBrgSdwlk Cap Outlay<$10 10041204 508000 - - - - - - - HwyStBrdgSdwk Land 10041204 508100 - - - - - - - HwyStBrgSdwlk Equip 10041204 508200 1,578.91 15,404.55 4,864.22 26,000.00 26,000.00 26,000.00 26,000.00 HwyStBrgSdwlk Vehicles 10041204 508210 - - - - - - - HwyStBrdgSdwk PP E 10041204 508220 - - - - - - - HwyStBrdgSdwk Buildings 10041204 508300 - - - - - - - HwyStBrdgSdwk Infrastructure 10041204 508400 1,299.42 31,505.40 35,297.13 15,000.00 15,000.00 30,000.00 30,000.00 HwyStBrgSdwlk Unemployment I 10041204 526000 2,165.52 - - - - - - HwyStBrgSdwlk Alley Maint 10041204 533106 375.03 45.00 - 2,000.00 2,000.00 2,000.00 2,000.00 HwyStBrgSdWlk R.O.WShoulderM 10041204 533107 - - - 100.00 100.00 100.00 100.00 HwyStBrSdwlk RR Crossing Mnt 10041204 533201 1,252.50 - - 1,465.00 1,465.00 1,465.00 1,465.00 HwyStBrgSdwlk Mill & Pave 10041204 561703 33,982.88 1,128,712.55 2,035,500.06 883,391.00 1,000,000.00 741,760.73 741,760.73 PAVEMENT STRIPING & MARKING 10041204 561710 - - - - 15,000.00 15,000.00 15,000.00 STORM DRAINAGE PROJECTS 23.40 - - - - - - TOTAL HIGHWAY, STREET, BRIDGE MAINT.574,635.48 1,863,229.20 2,980,767.97 1,797,923.00 1,956,274.00 1,697,034.73 1,697,034.73 Return to Table of Contents 74 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 5,383 5,383 - - (5,383) -100.00% Operating 16,100 13,600 20,600 20,600 7,000 51.47% Capital 2,500 2,500 - - (2,500) -100.00% Total 23,983 21,483 20,600 20,600 (883) -4.11% General Fund Expenditure Budget Snow & Ice Removal Account Code: 10041334 Snow & Ice Removal Personnel Operating Capital Return to Table of Contents 75 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Snow Ice Salaries FT 10041334 501000 2,772.76 76.42 - - - - - Snow Ice Removal Overtime 10041334 501200 10,852.33 502.14 - - - - - Snow Ice Removal FICA TAXES 10041334 502000 988.94 43.36 - - - - - Snow Ice Removal VRS 10041334 502100 1,141.95 33.11 409.23 - - - - Snow Ice Removal VRS INS 10041334 502200 125.61 4.08 50.23 - - - - Snow Ice Removal NATIONWIDE 10041334 502300 9.92 0.29 4.30 - - - - Snow Ice Removal MEDICAL INS 10041334 502400 1,527.42 58.61 109.36 - - - - Snow Ice Removal HYBRID DISA 10041334 502500 18.53 1.65 1.81 - - - - WORKERS' COMPENSATION INS 247.41 - - - - - - Snow Ice Contractual Svcs 10041334 503000 - - - - - - - Snow Ice Maint Repairs Equip 10041334 505000 232.16 - 3,939.58 5,500.00 12,000.00 10,000.00 10,000.00 Snow Ice Maint Svc Contracts 10041334 505030 - - - - - - - Snow Ice Lease of Equip 10041334 505610 - - - - - - - Snow Ice Miscellaneous 10041334 505700 - - - - - - - Snow Ice Materials Supplies 10041334 506000 17,438.39 10,109.52 7,020.72 10,000.00 12,500.00 10,000.00 10,000.00 Snow Ice Small Tools Equip 10041334 506100 109.83 - - 600.00 600.00 600.00 600.00 Snow Ice Cap Outlay<$10K 10041334 508000 - - - - - - - Snow Ice Land 10041334 508100 - - - - - - - Snow Ice Equip 10041334 508200 - - - - - - - Snow Ice Vehicles 10041334 508210 - - - - - - - Snow Ice PP E 10041334 508220 - - - - - - - Snow Ice Buildings 10041334 508300 - - - - - - - Snow Ice Infrastructure 10041334 508400 - - - - - - - Snow Ice Unemployment Ins 10041334 526000 18.34 - - - - - - TOTAL SNOW ICE REMOVAL 35,483.59 10,829.18 11,535.23 16,100.00 25,100.00 20,600.00 20,600.00 Return to Table of Contents 76 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 539 - - - - 0.00% Operating 89,336 81,800 110,000 110,000 28,200 34.47% Capital - - - - - 0.00% Total 89,875 81,800 110,000 110,000 28,200 34.47% General Fund Expenditure Budget Traffic Signs & Street Lights Account Code:10041324 Traffic Signs & Street Lights Personnel Operating Capital Return to Table of Contents 77 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET SALARIES & WAGES 114.88 - - - - - - SALARIES & WAGES - OVERTIM - - - - - - - SEPARATION PAY - - - - - - - SS/MEDICARE 8.73 - - - - - - RETIREMENT CONTRIBUTION- V 52.08 - - - - - - INSURANCE - VRS 5.59 - - - - - - NATIONWIDE 0.20 - - - - - - MEDICAL INSURANCE 143.40 - - - - - - DISABILITY INS - HYBRID - - - - - - - UNEMPLOYMENT INSURANCE 18.34 - - - - - - WORKERS' COMPENSATION INS 223.02 - - - - - - TrafficSigns Contractual Svc 10041324 503000 9,651.25 23,615.34 18,043.95 43,500.00 25,000.00 25,000.00 25,000.00 TrafficSigns Maint Rep Equip 10041324 505000 832.92 860.22 3,230.05 2,000.00 2,000.00 2,000.00 2,000.00 TrafficSigns Maint Svc Cntrc 10041324 505030 - - - - - - - TrafficSigns Other Maint Cos 10041324 505040 - - 2,484.79 1,000.00 1,000.00 1,000.00 1,000.00 TrafficSigns Printing Bindin 10041324 505100 - - - - - - - TrafficSigns Postage 10041324 505120 - - - - - - - TRAFFICSIGNS MOTOR VEHICLE I 10041324 505210 352.00 544.02 581.76 500.00 - 700.00 700.00 TrafficSigns Telephone 10041324 505400 - - - - - - - TrafficSigns Electric 10041324 505410 16,596.72 19,716.59 22,130.51 20,000.00 20,000.00 18,000.00 18,000.00 TrafficSigns Lease of Equip 10041324 505610 - 18,597.23 11,883.72 13,000.00 13,000.00 13,000.00 13,000.00 TRAFFICSIGNS VEHICLE FLUIDS 10041324 505630 552.91 2,364.51 2,731.36 2,300.00 2,300.00 2,300.00 2,300.00 TrafficSigns Materials Supl 10041324 506000 5,448.83 9,457.35 17,285.50 7,500.00 7,500.00 8,000.00 8,000.00 TrafficSigns Small Tools Equ 10041324 506100 - - - - - - - TrafficSigns Cap Outlay<$10K 10041324 508000 - - - - - - - TrafficSigns Land 10041324 508100 - - - - - - - TrafficSigns Equip 10041324 508200 - - - - - - - TrafficSigns Vehicles 10041324 508210 - - - - - - - TrafficSigns PP E 10041324 508220 - - - - - - - TrafficSigns Buildings 10041324 508300 - - - - - - - TrafficSigns Infrastructure 10041324 508400 - - - - - - - TRAFFICSIGNS ELEC SERV-SUBD 10041324 551102 30,393.95 44,354.74 49,143.58 40,000.00 40,000.00 40,000.00 40,000.00 TOTAL TRAFFIC SIGNS STREET LIGHTS 64,394.82 119,510.00 127,515.22 129,800.00 110,800.00 110,000.00 110,000.00 Return to Table of Contents 78 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 275,316 284,632 285,548 285,548 916 0.32% Operating 301,400 303,100 318,900 318,900 15,800 5.21% Capital - - - - - 0.00% Total 576,716 587,732 604,448 604,448 16,716 2.84% Authorized Positions Equipment Operator I 1.00 1.00 2.00 Equipment Operator II 2.00 2.00 2.00 Crew Leader 1.00 1.00 - Total Positions 4.00 4.00 4.00 General Fund Expenditure Budget Refuse Collection Account Code: 10042004 Refuse Collection Personnel Operating Capital Return to Table of Contents 79 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Refuse Ops Salaries FT 10042004 501000 142,039.16 45,528.93 182,746.81 186,535.00 182,006.00 182,006.00 182,006.00 Refuse Ops Salaries PT 10042004 501100 48.56 - - - - - - Refuse Ops Overtime 10042004 501200 6,288.51 2,013.90 4,023.05 4,500.00 9,500.00 9,500.00 9,500.00 Refuse Ops Separation Pay 10042004 501300 - - 2,375.71 - - - - Refuse Ops FICA TAXES 10042004 502000 11,056.70 3,501.14 13,953.99 14,615.00 14,651.00 14,651.00 14,651.00 Refuse Ops VRS Contrib 10042004 502100 17,687.83 4,307.09 19,078.23 19,856.00 21,394.00 21,394.00 21,394.00 Refuse Ops VRS Ins 10042004 502200 1,906.05 529.49 2,354.01 2,473.00 2,413.00 2,413.00 2,413.00 Refuse Ops Nationwide 10042004 502300 118.22 31.79 65.00 480.00 480.00 480.00 480.00 Refuse Ops Medical Ins 10042004 502400 35,734.54 10,137.86 36,919.74 41,616.00 41,616.00 41,616.00 41,616.00 Refuse Ops Hybrid Disb Ins 10042004 502500 307.89 85.99 376.06 668.00 600.00 600.00 600.00 Refuse Ops Workers' Comp 10042004 502600 6,986.75 - 9,948.54 13,201.00 12,888.00 12,888.00 12,888.00 Refuse Ops Contractual Svcs 10042004 503000 712.25 1,110.51 - 2,500.00 2,500.00 2,000.00 2,000.00 Refuse Ops Maint Repairs Equ 10042004 505000 24,210.27 32,133.45 95,770.63 33,000.00 60,000.00 50,000.00 50,000.00 Refuse Ops Maint Svc Contrac 10042004 505030 - - - - - - - Refuse Ops Other Maint Costs 10042004 505040 - - - - - - - Refuse Ops Printing Binding 10042004 505100 - - 1,686.75 100.00 100.00 100.00 100.00 Refuse Ops Postage 10042004 505120 - - - - - - - Refuse Ops Motor Vehicle Ins 10042004 505210 1,484.00 1,942.91 2,077.68 1,200.00 - 1,800.00 1,800.00 Refuse Ops Telephone 10042004 505400 - - - - - -- Refuse Ops Travel Training 10042004 505500 - - 7,865.98 - - - - Refuse Ops Empl Appreciation 10042004 505510 - - - - - - - Refuse Ops Dues Subscription 10042004 505530 - - - - - - - Refuse Ops Lease of Equip 10042004 505610 - - - - - - - REFUSE VEHICLE FLUIDS 10042004 505630 28,531.09 31,908.20 29,082.36 37,500.00 37,500.00 35,000.00 35,000.00 Refuse Ops Miscellaneous 10042004 505700 - - - - - - - Refuse Ops Materials Supplie 10042004 506000 101.37 1,507.87 514.77 300.00 300.00 1,000.00 1,000.00 Refuse Ops Small Tools Equip 10042004 506100 - - - - - - - Refuse Ops Uniforms 10042004 506410 2,509.17 2,565.33 3,912.63 3,500.00 4,000.00 4,000.00 4,000.00 Refuse Ops Regional Landfill 10042004 507120 218,500.53 216,251.13 232,641.40 225,000.00 225,000.00 225,000.00 225,000.00 Refuse Ops Cap Outlay<$10K 10042004 508000 9,338.80 7,108.30 7,498.30 - - - - Refuse Land 10042004 508100 - - - - - - - Refuse Ops Equip 10042004 508200 - - 52.58 - - - - Refuse Ops Vehicles 10042004 508210 - - - - - - - Refuse PP E 10042004 508220 - - - - - - - Refuse Buildings 10042004 508300 - - - - - - - Refuse Infrastructure 10042004 508400 - - - - - - - Refuse Ops Unemployment Ins 10042004 526000 256.77 - - - - - - TOTAL REFUSE OPERATIONS 507,818.46 360,663.89 652,944.22 587,044.00 614,948.00 604,448.00 604,448.00 Return to Table of Contents 80 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 59,602 61,570 45,154 45,154 (16,416) -26.66% Operating 24,715 20,450 30,199 30,199 9,749 47.67% Capital - - - - 0.00% Total 84,317 82,020 75,353 75,353 (6,667) -8.13% Authorized Positions Equipment Operator I 0.50 0.50 - Equipment Operator II 0.50 0.50 1.00 Total Positions 1.00 1.00 1.00 General Fund Expenditure Budget Recycling Collection Account Code: 10042704 Recycling Collection Personnel Operating Capital Return to Table of Contents 81 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Recycling Salaries FT 10042704 501000 53,573.01 37,818.95 95,112.41 40,855.00 23,352.00 23,352.00 23,352.00 Recycling Salaries PT 10042704 501100 48.56 - - - - - - Recycling Overtime 10042704 501200 2,334.41 1,303.77 3,998.74 1,000.00 1,000.00 1,000.00 1,000.00 Recycling Separation Pay 10042704 501300 - - - - - - - Recycling FICA TAXES 10042704 502000 4,038.27 2,987.12 7,275.15 3,202.00 12,913.00 12,913.00 12,913.00 Recycling VRS Contrib 10042704 502100 5,836.25 3,790.49 9,897.41 4,343.00 3,064.00 3,064.00 3,064.00 Recycling VRS Ins 10042704 502200 627.77 474.41 1,211.68 541.00 310.00 310.00 310.00 Recycling Nationwide 10042704 502300 111.34 62.96 169.35 120.00 60.00 60.00 60.00 Recycling Medical Ins 10042704 502400 14,056.85 5,199.53 19,895.08 8,568.00 4,284.00 4,284.00 4,284.00 Recycling Hybrid Disb Ins 10042704 502500 228.48 164.43 126.64 299.00 171.00 171.00 171.00 Recycling Workers' Comp 10042704 502600 2,090.80 1,755.18 1,895.28 2,244.00 1,649.00 1,649.00 1,649.00 Recycling Contractual Svcs 10042704 503000 2,297.55 2,257.94 3,730.46 5,000.00 5,000.00 4,000.00 4,000.00 Recycling Maint Repairs Equi 10042704 505000 9,611.88 3,689.79 2,798.79 4,000.00 15,000.00 13,000.00 13,000.00 Recycling Maint Svc Contract 10042704 505030 - - - - - - - Recycling Other Maint Costs 10042704 505040 - - - - - - - Recycling Printing Binding 10042704 505100 - - 130.95 50.00 50.00 50.00 50.00 Recycling Postage 10042704 505120 - - - - - - - Recycling Motor Vehicle Ins 10042704 505210 944.00 1,538.14 1,644.80 1,000.00 - 1,500.00 1,500.00 Recycling Telephone 10042704 505400 - - - - - - - Recycling Travel Training 10042704 505500 - - - - - - - Recycling Empl Appreciation 10042704 505510 - - - - - - - Recycling Dues Subscriptions 10042704 505530 - - - - - - - Recycling Lease of Equip 10042704 505610 7,192.06 8,302.65 - - - - - RECYCLING VEHICLE FLUIDS 10042704 505630 4,958.17 5,225.52 2,939.81 7,200.00 7,200.00 5,500.00 5,500.00 Recycling Miscellaneous 10042704 505700 - - - - - - - Recycling Materials Supplies 10042704 506000 1,178.00 2,174.77 357.21 1,200.00 2,000.00 2,000.00 2,000.00 Recycling Small Tools Equip 10042704 506100 - - - - - - - Recycling Uniforms 10042704 506410 649.45 1,169.45 1,732.88 2,000.00 2,500.00 2,500.00 2,500.00 Recycling Cap Outlay<$10K 10042704 508000 - - - - - - - Recycling Land 10042704 508100 - - - - - - - Recycling Equip 10042704 508200 - - - - - - - Recycling Vehicles 10042704 508210 - - - - - - - Recycling PP E 10042704 508220 - - - - - - - Recycling Buildings 10042704 508300 - - - - - - - Recycling Infrastructure 10042704 508400 - - - - - - - Recycling Unemployment Ins 10042704 526000 256.77 - - - - - - TOTAL RECYCLING OPERATIONS 110,033.62 77,915.10 152,916.64 81,622.00 78,553.00 75,353.00 75,353.00 Return to Table of Contents 82 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 200,089 206,399 223,259 223,259 16,860 8.17% Operating 155,450 177,100 187,750 187,750 10,650 6.01% Capital 4,500 104,500 101,000 101,000 (3,500) -3.35% Total 360,039 487,999 512,009 512,009 24,010 4.92% Authorized Positions Capital Projects Manager 1.00 Facilities Manager 1.00 1.00 Total Positions - 1.00 2.00 General Fund Expenditure Budget Building & Grounds Maintenance Personnel Operating Capital Return to Table of Contents 83 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET BldgGrndsAdm Salaries FT 10043104 501000 20,718.49 53,786.33 159,836.03 162,564.00 162,564.00 168,287.00 168,287.00 BldgGrndsAdm Salaries PT 10043104 501100 - - - - - - - BldgGrndsAdm Overtime 10043104 501200 279.91 495.65 92.04 - - 500.00 500.00 BldgGrndsAdm Separation Pay 10043104 501300 - - - - - - - BldgGrndsAdm FICA TAXES 10043104 502000 1,544.75 4,018.58 12,156.40 12,475.00 12,475.00 12,913.00 12,913.00 BldgGrndsAdm VRS Contrib 10043104 502100 2,513.12 6,233.02 16,621.06 17,385.00 17,385.00 22,183.00 22,183.00 BldgGrndsAdm VRS Ins 10043104 502200 270.45 766.19 2,043.18 2,165.00 2,165.00 2,242.00 2,242.00 BldgGrndsAdm Nationwide 10043104 502300 0.75 113.66 122.14 240.00 240.00 240.00 240.00 BldgGrndsAdm Medical Ins 10043104 502400 5,205.59 13,184.05 13,728.00 13,800.00 13,800.00 13,800.00 13,800.00 BldgGrndsAdm Hybrid Disb Ins 10043104 502500 109.03 198.80 691.92 1,196.00 1,196.00 1,238.00 1,238.00 BldgGrndsAdm Workers' Comp 10043104 502600 554.06 354.44 389.67 1,789.00 1,789.00 1,856.00 1,856.00 BldgGrndsAdm Contractual Svc 10043104 503000 22,895.84 32,639.98 25,458.76 33,000.00 23,500.00 23,500.00 23,500.00 BldgGrndsAdm Maint Rep Equip 10043104 505000 - 5,544.01 83,374.18 18,400.00 18,400.00 18,400.00 18,400.00 BldgGrndsAdm Maint Rep Bldgs 10043104 505010 22,082.06 26,120.95 22,287.47 15,000.00 15,000.00 15,000.00 15,000.00 BldgGrndsAdm Maint Svc Cntrc 10043104 505030 8,866.87 15,736.13 115,883.61 15,000.00 5,000.00 5,000.00 5,000.00 BldgGrndsAdm Other Maint Cos 10043104 505040 - - 630.00 - - - - BldgGrndsAdm Printing Bindin 10043104 505100 - - 1,882.50 1,500.00 1,500.00 1,500.00 1,500.00 BldgGrndsAdm Postage 10043104 505120 - - - 100.00 100.00 - - BldgGrndsAdm Motor Vehicle I 10043104 505210 436.00 566.68 606.00 600.00 1,000.00 900.00 900.00 BldgGrndsAdm Property Ins 10043104 505220 7,588.13 11,434.65 10,592.44 12,000.00 12,000.00 11,600.00 11,600.00 BldgGrndsAdm Liability Ins 10043104 505230 4,988.00 10,273.03 10,552.00 10,500.00 10,500.00 21,300.00 21,300.00 BldgGrndsAdm Telephone 10043104 505400 8,528.12 9,864.52 12,660.12 10,500.00 10,500.00 10,500.00 10,500.00 BldgGrndsAdm Electric 10043104 505410 17,835.06 23,775.22 27,077.53 28,500.00 28,500.00 28,500.00 28,500.00 BldgGrndsAdm Heating Gas 10043104 505420 - - - - - - - BldgGrndsAdm Water Sewer 10043104 505430 1,275.23 10,091.61 14,692.92 12,000.00 12,000.00 12,000.00 12,000.00 BldgGrndsAdm Travel Training 10043104 505500 - - - 500.00 500.00 500.00 500.00 BldgGrndsAdm Dues Subs 10043104 505530 - - 849.79 4,500.00 250.00 250.00 250.00 BldgGrndsAdm Lease of Equip 10043104 505610 5,863.92 6,089.38 18,418.58 17,500.00 12,500.00 14,000.00 14,000.00 BLDGGRNDSADM VEHICLE FLUIDS 10043104 505630 555.88 1,916.77 2,875.27 2,800.00 2,800.00 2,800.00 2,800.00 BldgGrndsAdm Miscellaneous 10043104 505700 - 1,370.22 1,637.70 3,500.00 3,500.00 2,000.00 2,000.00 BldgGrndsAdm Materials Supl 10043104 506000 3,755.41 4,180.93 10,625.92 1,400.00 2,500.00 2,500.00 2,500.00 BldgGrndsAdm Software 10043104 506010 - - - - 1,000.00 - - BldgGrndsAdm Small Tools Equ 10043104 506100 - - 80.78 - 2,000.00 2,000.00 2,000.00 BldgGrndsAdm Uniforms 10043104 506410 - 756.97 683.42 800.00 500.00 500.00 500.00 BldgGrndsAdm Cap Outlay<$10K 10043104 508000 23.99 - 19,048.00 100,000.00 100,000.00 100,000.00 100,000.00 BldgGrdsAdm Land 10043104 508100 - - - - - - - BldgGrndsAdm Equip 10043104 508200 - - 1,562.13 - - 1,000.00 1,000.00 BldgGrndsAdm Vehicles 10043104 508210 - - - - - - - BldgGrdsAdm PP E 10043104 508220 - - - - - - - BldgGrdsAdm Buildings 10043104 508300 - - - - - - - BldgGrdsAdm Infrastructure 10043104 508400 - - - - - - - BldgGrndsAdm Unemployment In 10043104 526000 - - - - - - - BldgGrndsAdm MaintofLandscap 10043104 533109 12,335.00 16,566.00 10,242.00 5,000.00 5,000.00 15,000.00 15,000.00 BldgGrndsAdm Parking Lot Mnt 10043104 533207 - - 8,500.00 3,500.00 3,500.00 - - BldgGrndsAdm Beautification 10043104 560704 - - 215.69 1,000.00 1,000.00 - - TOTAL BUILDING AND GROUNDS ADMIN 148,225.66 256,077.77 606,117.25 509,214.00 484,664.00 512,009.00 512,009.00 Return to Table of Contents 84 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 24,520 18,560 26,000 26,000 7,440 40.09% Capital - - - - - 0.00% Total 24,520 18,560 26,000 26,000 7,440 40.09% General Fund Expenditure Budget Health Department Building Account Code: 10043404 Health Department Building Personnel Operating Capital Return to Table of Contents 85 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Health Bldg Contractual Svcs 10043404 503000 - - - - - - - Health Bldg Maint Rep Equip 10043404 505000 - - 72.14 - - 5,000.00 5,000.00 DOH/ANNEX MAINT REP OF BLDGS 10043404 505010 730.41 332.06 4,033.90 - - - - Health Bldg Maint Svc Cntrct 10043404 505030 129.50 235.00 106.50 4,500.00 4,500.00 4,500.00 4,500.00 Health Bldg Other Maint Cost 10043404 505040 - 100.00 - - - - - Health Bldg Motor Vehicle In 10043404 505210 - -- - - - - Health Bldg Property Ins 10043404 505220 - -- - - - - Health Bldg Liability Ins 10043404 505230 - -- - - - - Health Bldg Electric 10043404 505410 5,091.40 5,488.33 7,252.38 6,000.00 6,000.00 8,000.00 8,000.00 Health Bldg Heating Gas 10043404 505420 1,064.47 1,088.43 959.61 1,000.00 1,000.00 1,000.00 1,000.00 Health Bldg Water Sewer 10043404 505430 679.18 1,285.16 1,416.41 1,200.00 1,200.00 1,500.00 1,500.00 DOH/ANNEX LEASE OF EQUIPMENT 10043404 505610 - - 3,311.13 - - 3,500.00 3,500.00 Health Bldg Miscellaneous 10043404 505700 - - 29.30 - - - - Health Bldg Cap Outlay<$10K 10043404 508000 - - - - - - - HealthDeptBldg Land 10043404 508100 - - - - - - - Health Bldg Equip 10043404 508200 - - - - - - - HealthDeptBldg Vehicles 10043404 508210 - - - - - - - HealthDeptBldg PP E 10043404 508220 - - - - - - - HealthDeptBldg Buildings 10043404 508300 - - - - - - - HealthDeptBldg Infrastructur 10043404 508400 - - - - - - - DOH/ANNEX MAINT OF LANDSCAPE 10043404 533109 2,135.00 1,020.00 6,310.00 3,000.00 3,000.00 2,500.00 2,500.00 TOTAL HEALTH DEPARTMENT BUILDING 9,829.96 9,548.98 23,491.37 15,700.00 15,700.00 26,000.00 26,000.00 Return to Table of Contents 86 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 147,380 166,402 172,460 172,460 6,058 3.64% Operating 89,932 101,632 126,350 126,350 24,718 24.32% Capital 4,700 20,700 - - (20,700) -100.00% Total 242,012 288,734 298,810 298,810 10,076 3.49% Authorized Positions Community Prog. Dir.1.00 1.00 Total Positions - 1.00 1.00 General Fund Expenditure Budget Community Programs Account Code: 10071504 Special Programs Personnel Operating Capital Return to Table of Contents 87 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET SpecProg Salaries FT 10071504 501000 41,749.33 1,225.96 - 109,805.00 113,004.00 113,004.00 113,004.00 SpecProg Salaries PT 10071504 501100 2,384.83 52.02 - - - - - SpecProg Overtime 10071504 501200 17,301.44 21,341.40 23,998.71 15,000.00 15,000.00 15,000.00 15,000.00 SpecProg SEPARATION PAY 10071504 501300 - - - - - - - SpecProg FICA TAXES 10071504 502000 4,537.68 1,582.17 2,127.25 9,548.00 9,793.00 9,793.00 9,793.00 SpecProg VRS CONTRIB 10071504 502100 6,526.08 1,829.50 1,774.57 11,471.00 14,560.00 14,560.00 14,560.00 SpecProg VRS INSURANCE 10071504 502200 701.92 (719.16) 218.07 1,429.00 1,472.00 1,472.00 1,472.00 SpecProg NATIONWIDE 10071504 502300 18.87 22.82 21.45 120.00 120.00 120.00 120.00 SpecProg MEDICAL INS 10071504 502400 9,333.27 3,519.41 4,323.94 15,912.00 15,912.00 15,912.00 15,912.00 SpecProg HYBRID DISAB INS 10071504 502500 212.18 47.16 47.99 789.00 813.00 813.00 813.00 SpecProg WORKERS COMP 10071504 502600 742.23 1,497.48 1,617.00 1,735.00 1,786.00 1,786.00 1,786.00 SpecProg Contractual Svcs 10071504 503000 20,233.19 30,868.93 24,132.60 39,000.00 39,000.00 39,000.00 39,000.00 SpecProg Maint Repairs Equip 10071504 505000 9,401.00 926.73 1,818.84 4,000.00 4,000.00 500.00 500.00 SpecProg Maint Svc Contracts 10071504 505030 - - 945.00 - - - - SpecProg Other Maint Costs 10071504 505040 - - - - - - - SpecProg Printing Binding 10071504 505100 6,037.00 7,421.00 6,586.00 6,000.00 7,500.00 7,500.00 7,500.00 SpecProg Postage 10071504 505120 2,634.81 2,953.25 3,259.84 4,000.00 4,250.00 4,250.00 4,250.00 SpecProg Motor Vehicle Ins 10071504 505210 - - - - - - - SpecProg Property Ins 10071504 505220 820.00 1,055.16 1,091.52 825.00 825.00 800.00 800.00 SpecProg Liability Ins 10071504 505230 1,768.00 3,725.69 3,826.84 1,632.00 3,250.00 3,300.00 3,300.00 SpecProg Telephone 10071504 505400 2,654.81 2,331.81 1,735.72 2,500.00 2,500.00 2,000.00 2,000.00 SpecProg Electric 10071504 505410 2,973.78 3,052.75 3,684.12 3,000.00 3,000.00 3,500.00 3,500.00 SpecProg Heating Gas 10071504 505420 - - - - - - - SpecProg Water Sewer 10071504 505430 (1,890.65) 1,549.41 902.11 1,000.00 1,000.00 1,000.00 1,000.00 SpecProg Travel Training 10071504 505500 - - - 5,000.00 5,000.00 3,500.00 3,500.00 SpecProg EMPLOYEE APPRECIATI 10071504 505510 - - - - - - - SpecProg Dues Subscriptions 10071504 505530 - - 450.00 - 1,000.00 1,000.00 1,000.00 SpecProg Lease of Equip 10071504 505610 7,186.33 6,822.94 5,218.29 6,000.00 6,000.00 10,000.00 10,000.00 SPECPROG VEHICLE FLUIDS 10071504 505630 894.77 976.69 1,171.37 1,500.00 1,500.00 750.00 750.00 SpecProg Miscellaneous 10071504 505700 806.75 590.00 1,041.87 925.00 250.00 250.00 250.00 FARMERS MARKET 10071504 505701 171.86 14,102.33 1,190.96 7,700.00 5,000.00 5,000.00 5,000.00 SpecProg Materials Supplies 10071504 506000 5,511.75 4,740.27 25,405.35 13,250.00 15,000.00 13,000.00 13,000.00 SpecProg Software 10071504 506010 - - - - - - - SpecProg Small Tools Equip 10071504 506100 - - - - - - - TOV BREAST CANCER WALK 10071504 506420 - - - - - - - SpecProg Cap Outlay<$10K 10071504 508000 - - - - - - - SpecProg Land 10071504 508100 - - - - - - - SpecProg Equip 10071504 508200 - - 1,082.46 3,000.00 3,000.00 - - SpecProg Vehicles 10071504 508210 - - 474.39 - - - - SpecProg PP E 10071504 508220 - - - - - - - SpecProg Buildings 10071504 508300 - - - - - - - SpecProg Infrastructure 10071504 508400 - - - - - - - SpecProg Unemployment Ins 10071504 526000 - - 3,780.00 - - - - SPECPROG ADVERTISING 10071504 536000 18,168.60 12,398.33 14,961.45 14,000.00 14,000.00 14,000.00 14,000.00 SPECPROG FOOD SUPPLIES & SV 10071504 560201 - 925.75 5,134.14 2,000.00 2,000.00 2,000.00 2,000.00 SpecProg SPECIAL PROJECTS 10071504 561706 - - 774.90 15,000.00 15,000.00 15,000.00 15,000.00 TOTAL SPECIAL PROGRAMS 160,879.83 124,839.80 142,796.75 296,141.00 305,535.00 298,810.00 298,810.00 COMM PROG OTH DEPT EMP OT 10071507 501200 - - - - - - TOTAL COMMUNITY PROGRAMS - - - - - - - Return to Table of Contents 88 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 213,426 264,914 213,757 213,757 (51,157) -19.31% Operating 158,898 162,148 181,393 181,393 19,245 11.87% Capital 4,500 4,500 4,000 4,000 (500) -11.11% Total 376,824 431,562 399,150 399,150 (32,412) -7.51% Authorized Positions Community Programs Manager 1.00 1.00 1.00 Community Programs Supervisor 2.00 2.00 - Community Progams Marketing Supervisor - - - Facilities Admin Assistant - - 0.50 Total Positions - 3.00 1.50 General Fund Expenditure Budget War Memorial & Senior Center Account Code: 10071104 War Memorial Facility Personnel Operating Capital Return to Table of Contents 89 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET VWM & Ctr Salaries FT 10071104 501000 107,178.62 65,398.21 185,656.59 171,584.00 125,476.00 125,476.00 125,476.00 VWM & Ctr Salaries PT 10071104 501100 8,599.68 12,791.98 24,383.87 27,217.00 27,791.00 27,791.00 27,791.00 VWM & Ctr Overtime 10071104 501200 185.39 183.43 4,255.70 - - - - VWM & Ctr Separation Pay 10071104 501300 - - - - - - - VWM & Ctr FICA TAXES 10071104 502000 8,513.23 5,145.61 15,604.33 15,209.00 11,725.00 11,725.00 11,725.00 VWM & Ctr VRS Contrib 10071104 502100 12,769.10 6,994.83 17,661.90 12,666.00 12,971.00 12,971.00 12,971.00 VWM & Ctr VRS Ins 10071104 502200 1,373.20 765.14 2,171.32 2,280.00 1,662.00 1,662.00 1,662.00 VWM & Ctr Nationwide 10071104 502300 99.29 63.93 134.29 360.00 360.00 360.00 360.00 VWM & Ctr Medical Ins 10071104 502400 25,995.75 11,640.20 33,617.00 30,936.00 33,048.00 33,048.00 33,048.00 VWM & Ctr Hybrid Disb Ins 10071104 502500 516.17 269.04 703.65 872.00 724.00 724.00 724.00 VWM & Ctr Workers' Comp 10071104 502600 2,230.18 106.02 2,310.58 2,823.00 2,093.00 2,093.00 2,093.00 VWM & Ctr Contractual 10071104 503000 46,927.94 50,496.09 68,874.48 43,000.00 10,000.00 7,500.00 7,500.00 VWM & Ctr MAINT REPAIRS-EQUI 10071104 505000 9,670.88 4,008.45 1,542.28 8,000.00 8,000.00 5,000.00 5,000.00 VWM & CTR MAINT REPAIRS- BLD 10071104 505010 2,744.84 26,300.46 30,975.67 8,000.00 8,000.00 5,000.00 5,000.00 VWM & Ctr MAINT SVC CONTRACT 10071104 505030 19,671.56 23,351.78 19,912.32 20,725.00 43,000.00 55,000.00 55,000.00 VWM & Ctr OTHER MAINT COSTS 10071104 505040 - - - - - - - VWM & Ctr PRINTING & BINDING 10071104 505100 - - - 250.00 5,000.00 5,000.00 5,000.00 VWM & Ctr POSTAGE 10071104 505120 26.87 59.50 280.86 200.00 5,000.00 5,000.00 5,000.00 VWM & SR CTR MOTOR VEHICLE I 10071104 505210 352.00 461.44 493.44 - - - - VWM & Ctr PROPERTY INS 10071104 505220 2,248.00 2,904.56 3,004.64 2,820.00 2,820.00 2,700.00 2,700.00 VWM & Ctr LIABILITY INSURANCE 10071104 505230 4,852.00 3,638.94 4,699.16 1,250.00 2,500.00 2,600.00 2,600.00 VWM & Ctr Telephone 10071104 505400 8,523.30 7,703.83 9,379.76 9,500.00 9,500.00 9,000.00 9,000.00 VWM & Ctr ELECTRIC 10071104 505410 23,051.07 24,511.22 37,367.79 25,500.00 25,500.00 30,000.00 30,000.00 VWM & Ctr HEATING AND GAS 10071104 505420 8,338.52 7,669.17 7,898.33 5,700.00 16,000.00 16,000.00 16,000.00 VWM & Ctr WATER SEWER 10071104 505430 3,181.20 6,332.78 8,829.13 6,900.00 8,000.00 8,000.00 8,000.00 VWM & Ctr Credit Card Fees 10071104 505440 1,385.50 1,797.70 2,178.24 3,000.00 3,000.00 1,500.00 1,500.00 VWM & Ctr Travel Training 10071104 505500 42.00 - 90.00 - 2,500.00 2,500.00 2,500.00 VWM & Ctr Empl Appreciation 10071104 505510 - - - - - - - VWM & Ctr Dues Subscriptions 10071104 505530 1,454.80 484.95 684.95 650.00 1,000.00 1,000.00 1,000.00 VWM & Ctr Lease of Equip 10071104 505610 1,560.44 1,092.81 1,324.14 3,028.00 4,500.00 3,000.00 3,000.00 VWM & CTR VEHICLE FLUIDS 10071104 505630 - 76.37 157.02 - 1,000.00 1,000.00 1,000.00 VWM & Ctr Miscellaneous 10071104 505700 - -140.50 - 500.00 500.00 500.00 VWM & Ctr Materials Supplies 10071104 506000 7,839.28 8,785.40 21,234.56 10,125.00 15,000.00 4,000.00 4,000.00 VWM & Ctr Software 10071104 506010 - - - - - - - VWM & Ctr Small Tools Equip 10071104 506100 - - - - - - - VWM & Ctr Uniforms 10071104 506410 245.66 - 43.97 500.00 2,000.00 2,000.00 2,000.00 VWM & Ctr Cap Outlay<$10K 10071104 508000 - - - - - - - VWM & Ctr Land 10071104 508100 - - - - - - - VWM & Ctr Equip 10071104 508200 4,181.78 1,911.66 3,332.73 4,000.00 4,000.00 2,000.00 2,000.00 VWM & Ctr Vehicles 10071104 508210 - - - - - - - VWM & Ctr PP E 10071104 508220 - - - - - - - VWM & Ctr Buildings 10071104 508300 - - - - - - - VWM & CTR FURNITURE & FIXTUR 10071104 508310 464.90 - - 500.00 500.00 - - VWM & Ctr Infrastructure 10071104 508400 - - - - - - - VWM & SR CTR INTRDPT FUNCTIO 10071104 513000 6,290.00 7,762.50 - - - - - VWM & Ctr Unemployment Ins 10071104 526000 - - - - - - - VWM & CTR ADVERTISING 10071104 536000 11,239.43 10,671.06 6,333.81 11,000.00 15,000.00 15,000.00 15,000.00 VWM & SR Ctr REVENUE REFUND 10071104 558400 - 1,700.00 1,890.00 - - - - VWM & CTR FOOD SUPPLIES & SV 10071104 560201 2,369.59 1,704.22 2,977.29 2,000.00 7,000.00 - - TOTAL V.WAR MEMORIAL & SR. CENTER 334,122.17 296,783.28 520,144.30 430,595.00 415,170.00 399,150.00 399,150.00 Return to Table of Contents 90 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 9,297 9,845 12,592 12,592 2,747 27.90% Operating 5,000 5,235 10,525 10,525 5,290 101.05% Capital - - - - - 0.00% Total 14,297 15,080 23,117 23,117 8,037 53.30% Authorized Positions Administrative Assistant 0.50 0.50 0.50 Total Positions 0.50 0.50 0.50 General Fund Expenditure Budget Town Museum Account Code: 10072204 Town Museum Personnel Operating Capital Return to Table of Contents 91 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET TownMuseum Salaries PT 10072204 501100 10,776.04 9,635.67 12,744.24 9,138.00 11,691.00 11,691.00 11,691.00 TownMuseum Overtime 10072204 501200 - - - - - - - TownMuseum FICA TAXES 10072204 502000 824.41 933.00 974.97 700.00 895.00 895.00 895.00 TownMuseum Workers' Comp 10072204 502600 3.48 5.42 5.84 7.00 6.00 6.00 6.00 TownMuseum Contractual Svcs 10072204 503000 - - - - - - - TownMuseum Maint Repairs Equ 10072204 505000 1,511.31 5,752.85 1,360.35 210.00 500.00 500.00 500.00 TownMuseum Maint Repairs Bld 10072204 505010 - - (16.48) - 5,000.00 5,000.00 5,000.00 TownMuseum Maint Svc Contrac 10072204 505030 - - - - - - - TownMuseum Other Maint Costs 10072204 505040 - 45.00 121.49 - - - - TownMuseum Property Ins 10072204 505220 - - - - - - - TownMuseum Liability Ins 10072204 505230 - - - - - - - TownMuseum Telephone 10072204 505400 1,925.01 2,073.90 2,159.18 2,000.00 2,000.00 2,000.00 2,000.00 TownMuseum Electric 10072204 505410 425.67 382.31 591.98 475.00 475.00 475.00 475.00 TownMuseum Heating Gas 10072204 505420 1,611.10 1,655.61 1,576.99 2,100.00 2,100.00 2,100.00 2,100.00 TownMuseum Water Sewer 10072204 505430 233.41 375.77 497.57 450.00 450.00 450.00 450.00 TownMuseum Cap Outlay<$10K 10072204 508000 - - - - - - - TownMuseum Land 10072204 508100 - - - - - - - TownMuseum Equip 10072204 508200 - - - - - - - TownMuseum Vehicles 10072204 508210 - - - - - - - TownMuseum PP E 10072204 508220 - - - - - - - TownMuseum Buildings 10072204 508300 - - - - - - - TownMuseum Infrastructure 10072204 508400 - - - - - - - TOTAL TOWN MUSEUM 17,310.43 20,859.53 20,016.13 15,080.00 23,117.00 23,117.00 23,117.00 Return to Table of Contents 92 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 5,000 5,000 5,000 5,000 - 0.00% Capital - - - - - 0.00% Total 5,000 5,000 5,000 5,000 - 0.00% General Fund Expenditure Budget Vinton Veteran's Monument Account Code: 10071704 Vinton Veteran's Monument Personnel Operating Capital Return to Table of Contents 93 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET VetMonument Contractual Svcs 10071704 503000 - - - - - - - VetMonument Maint Rep Equip 10071704 505000 170.28 - 83.92 4,560.00 4,560.00 4,560.00 4,560.00 VetMonument Maint Svc Cntrct 10071704 505030 - - - - - - - VetMonument Other Maint Cost 10071704 505040 - - - - - - - VetMonument Electric 10071704 505410 - - - - - - - VetMonument Water Sewer 10071704 505430 165.55 - - 190.00 190.00 190.00 190.00 VetMonument Miscellaneous 10071704 505700 - - - - - - - VetMonument Materials Suppli 10071704 506000 - - - - - - - VetMonument Small Tools Equi 10071704 506100 - - - - - - - VetMonument Cap Outlay<$10K 10071704 508000 - - - - - - - VetMonument Land 10071704 508100 - - - - - - - VetMonument Equipment 10071704 508200 - - - - - - - VetMonument Vehicles 10071704 508210 - - - - - - - VetMonument PP E 10071704 508220 - - - - - - - VetMonument Buildings 10071704 508300 - - - - - - - VetMonument Infrastructure 10071704 508400 - - - - - - - VETMONUMENT ADVERTISING 10071704 536000 - 475.00 - 250.00 - 250.00 250.00 TOTAL VETERANS MONUMENT 335.83 475.00 83.92 5,000.00 4,750.00 5,000.00 5,000.00 Return to Table of Contents 94 Actual Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 275 - 11,000 11,000 11,000 #DIV/0! Capital - - - - - 0.00% Total 275 - 11,000 11,000 11,000 #DIV/0! General Fund Expenditure Budget Greenway Account Code: 10071204 Greenway Trails Personnel Operating Capital Return to Table of Contents 95 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Greenway Contractual Svcs 10071204 503000 - - - - - - - Greenway Maint Repairs Equip 10071204 505000 - - - - - - - Greenway Maint Svc Contracts 10071204 505030 - - - - 5,000.00 5,000.00 5,000.00 Greenway Other Maint Costs 10071204 505040 - - - - 5,000.00 5,000.00 5,000.00 Greenway Printing Binding 10071204 505100 - - - - - - - Greenway Postage 10071204 505120 - - - - - - - Greenway Electric 10071204 505410 - - - - - - - Greenway Water Sewer 10071204 505430 - - - - - - - Greenway Miscellaneous 10071204 505700 - - - - - - - Greenway Materials Supplies 10071204 506000 - - - - 1,000.00 1,000.00 1,000.00 Greenway Small Tools Equip 10071204 506100 - - - - - - - Greenway Cap Outlay<$10K 10071204 508000 - - - - - - - Greenway Equip 10071204 508200 - - - - - - - Greenway Vehicles 10071204 508210 - - - - - - - TOTAL GREENWAY - - - - 11,000.00 11,000.00 11,000.00 Return to Table of Contents 96 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 412,159 425,111 460,578 460,578 35,467 8.34% Operating 46,825 211,325 52,550 52,550 (158,775) -75.13% Capital 3,000 4,500 1,500 1,500 (3,000) -66.67% Total 461,984 640,936 514,628 514,628 (126,308) -19.71% Authorized Positions Planning/Zoning Director 1.00 1.00 1.00 Asst. Planning Director 1.00 1.00 1.00 Principal Planner 1.00 - - Associate Planner - 1.00 - Code Enforcement Officer - - 1.00 Office Coordinator 1.00 1.00 1.00 Total Positions 4.00 4.00 4.00 General Fund Expenditure Budget Planning & Zoning Department Personnel Operating Capital Return to Table of Contents 97 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET Plan Zone Salaries FT 10081104 501000 198,501.69 4,185.78 318,597.52 318,957.00 340,687.00 340,687.00 340,687.00 Plan Zone Salaries PT 10081104 501100 - - - - - - - Plan Zone Overtime 10081104 501200 - - - - - - - Plan Zone Separation Pay 10081104 501300 - - - - - - - Plan Zone FICA TAXES 10081104 502000 15,017.90 311.12 23,748.51 24,401.00 26,063.00 26,063.00 26,063.00 Plan Zone VRS Contrib 10081104 502100 23,766.45 (60.00) 33,514.92 34,105.00 40,517.00 40,517.00 40,517.00 Plan Zone VRS Ins 10081104 502200 2,555.88 948.48 4,120.32 4,248.00 4,539.00 4,539.00 4,539.00 Plan Zone Nationwide 10081104 502300 332.50 47.14 488.57 480.00 480.00 480.00 480.00 Plan Zone Medical Ins 10081104 502400 24,352.00 - 44,664.00 39,504.00 44,736.00 44,736.00 44,736.00 Plan Zone Hybrid Disb Ins 10081104 502500 389.91 - 645.30 1,083.00 1,206.00 1,206.00 1,206.00 Plan Zone Workers' Comp 10081104 502600 818.90 - 16,080.97 2,185.00 2,350.00 2,350.00 2,350.00 Plan Zone Contractual Svcs 10081104 503000 1,486.00 11,549.00 54,395.13 170,000.00 20,000.00 20,000.00 20,000.00 Plan Zone Maint Repairs Equi 10081104 505000 15.62 84.38 70.29 1,000.00 1,000.00 1,000.00 1,000.00 Plan Zone Maint Svc Contract 10081104 505030 - - - 500.00 - 3,000.00 3,000.00 Plan Zone Other Maint Costs 10081104 505040 - - - - - -- Plan Zone Printing Binding 10081104 505100 332.84 - 248.63 500.00 500.00 500.00 500.00 ZONING ORDINANCES 4,737.86 - - - - - Plan Zone Postage 10081104 505120 341.23 322.49 476.49 750.00 750.00 750.00 750.00 Plan Zone Motor Vehicle Ins 10081104 505210 492.00 828.76 865.68 500.00 700.00 800.00 800.00 Plan Zone Telephone 10081104 505400 2,694.83 2,312.07 3,137.49 2,500.00 2,500.00 3,000.00 3,000.00 Plan Zone Travel Training 10081104 505500 2,449.43 3,621.71 5,030.80 7,500.00 7,500.00 7,500.00 7,500.00 Plan Zone Dues Subscriptions 10081104 505530 1,858.40 5,356.72 1,376.73 2,000.00 2,500.00 2,500.00 2,500.00 Plan Zone Lease of Equip 10081104 505610 4,775.71 6,718.21 6,538.62 7,975.00 8,000.00 8,000.00 8,000.00 PLAN ZONE VEHICLE FLUIDS 10081104 505630 148.86 263.73 489.87 600.00 500.00 500.00 500.00 Plan Zone Miscellaneous 10081104 505700 686.01 389.33 848.61 4,500.00 1,000.00 1,000.00 1,000.00 Plan Zone Materials Supplies 10081104 506000 1,542.13 456.61 489.94 5,500.00 1,000.00 1,000.00 1,000.00 Plan Zone Software 10081104 506010 - - - - 2,750.00 - - Plan Zone Small Tools Equip 10081104 506100 - - - - - - - Plan Zone Uniforms 10081104 506410 - - - - 500.00 500.00 500.00 Plan Zone Cap Outlay<$10K 10081104 508000 - - - - - - - Plan Zone Land 10081104 508100 - - - - - - - Plan Zone Equip 10081104 508200 1,245.85 525.00 6,246.23 3,000.00 3,000.00 - - Plan Zone Vehicles 10081104 508210 - - - - - - - Plan Zone PP E 10081104 508220 - - - - - - - Plan Zone Buildings 10081104 508300 - - - - - - - Plan Zone Furn & Fix 10081104 508310 16,290.17 503.50 - - 1,000.00 1,000.00 1,000.00 Plan Zone Infrastructure 10081104 508400 - - - - - - - Plan Zone Facade Grant Prgm 10081104 510000 - - - - - - - Plan Zone Unemployment Ins 10081104 526000 - - - - - - - PLAN ZONE ADVERTISING 10081104 536000 935.72 684.00 1,436.37 2,500.00 2,500.00 2,500.00 2,500.00 Plan Zone GREENWAY EXPENITUR 10081104 560702 11,654.85 1,756.82 2,318.69 5,000.00 5,000.00 - - Plan Zone Special Projects 10081104 561706 49,180.25 613.12 - 1,500.00 1,500.00 500.00 500.00 TOTAL PLANNING ZONING 366,602.99 41,417.97 525,829.68 640,788.00 522,778.00 514,628.00 514,628.00 Return to Table of Contents 98 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 94,759 103,737 59,931 59,931 (43,806) 0.00% Operating 103,752 85,534 94,232 94,232 8,698 10.17% Capital - - - - - 0.00% Total 198,511 189,271 154,163 154,163 (35,108) -18.55% Authorized Positions Econ Dev Specialist 0.50 Total Positions - 1.00 0.50 General Fund Expenditure Budget Economic Development Account Code: 10081504 Economic Development Personnel Operating Capital Return to Table of Contents 99 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET EconDev Salaries FT 10081504 501000 - - 76,919.18 78,780.00 - - - EconDev Salaries PT 10081504 501100 - - - - 55,250.00 55,250.00 55,250.00 EconDev Overtime 10081504 501200 - - - - - - - EconDev Separation Pay 10081504 501300 - - - - - - - EconDev FICA TAXES 10081504 502000 - - 5,858.58 6,027.00 4,227.00 4,227.00 4,227.00 EconDev VRS Contrib 10081504 502100 - - 8,160.98 8,423.00 - - - EconDev VRS Ins 10081504 502200 - - 1,003.22 1,049.00 - - - EconDev Nationwide 10081504 502300 - - 120.00 120.00 - - - EconDev Medical Ins 10081504 502400 - - 8,568.00 8,568.00 - - - EconDev Hybrid Disb Ins 10081504 502500 - - 333.48 580.00 - - - EconDev Workers' Comp 10081504 502600 173.71 - - 646.00 - 454.00 454.00 EconDev Contractual Svcs 10081504 503000 - 14,400.00 31,830.06 18,000.00 18,000.00 18,000.00 18,000.00 EconDev Maint Repairs Equip 10081504 505000 - 825.34 - - - - - EconDev Maint Svc Contracts 10081504 505030 - - - - - 5,500.00 5,500.00 EconDev Other Maint Costs 10081504 505040 - - - - - - - EconDev Printing Binding 10081504 505100 - - - - - - - EconDev Postage 10081504 505120 - - - - - - - EconDev Telephone 10081504 505400 - - - 700.00 700.00 700.00 700.00 EconDev Travel Training 10081504 505500 - 350.00 6,001.97 5,000.00 5,000.00 1,000.00 1,000.00 EconDev Dues Subscriptions 10081504 505530 - 24.95 - 1,320.00 1,320.00 200.00 200.00 EconDev Lease of Equip 10081504 505610 - - - - - - - EconDev Miscellaneous 10081504 505700 - - 170,441.65 200.00 200.00 - - EconDev Materials Supplies 10081504 506000 - 429.84 - 200.00 200.00 - - EconDev Software 10081504 506010 - - - - - - - EconDev Small Tools Equip 10081504 506100 - - - - - - - EconDev Uniforms 10081504 506410 - - - - - - - EconDev Cap Outlay<$10K 10081504 508000 - 48,463.90 103,073.75 - - - - Econ Dev Land 10081504 508100 - - - - - - - EconDev Equip 10081504 508200 - - - - - - - EconDev Vehicles 10081504 508210 - - - - - - - Econ Dev PP E 10081504 508220 - - - - - - - Econ Dev Buildings 10081504 508300 - - - - - - - EconDev FURNITURE & FIXTURES 10081504 508310 - 245.53 - - - - - Econ Dev Infrastructure 10081504 508400 - - - - - - - EconDev Facade Grant Prgm 10081504 510000 2,718.59 - 1,500.00 25,000.00 25,000.00 25,000.00 25,000.00 EconDev Unemployment Ins 10081504 526000 - - - - - - - ECONDEV ADVERTISING 10081504 536000 2,927.26 2,260.00 7,255.43 6,200.00 6,200.00 3,000.00 3,000.00 ECON DEV LEASE/RENT BLDG 10081504 554202 - - 11,100.00 15,832.00 15,832.00 15,832.00 15,832.00 EconDev Chamber Sponsorship 10081504 555000 - - - - - - - EconDev Special Projects 10081504 561706 19,922.40 22,022.50 21,395.00 70,000.00 10,000.00 25,000.00 25,000.00 TOTAL ECONOMIC DEVELOPMENT 25,741.96 89,022.06 453,561.30 246,645.00 141,929.00 154,163.00 154,163.00 Return to Table of Contents 100 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 100,000 100,000 80,000 80,000 (20,000) -20.00% Capital - - - - - 0.00% Total 100,000 100,000 80,000 80,000 (20,000) -20.00% General Fund Expenditure Budget Public Transportation Account Code: 10081704 Public Transportation Personnel Operating Capital Return to Table of Contents 101 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET PublicTrans Contractual Svcs 10081704 503000 84,955.84 79,450.85 83,230.69 100,000.00 80,000.00 80,000.00 80,000.00 TOTAL PUBLICTRANS CONTRACTUAL SVCS 84,955.84 79,450.85 83,230.69 100,000.00 80,000.00 80,000.00 80,000.00 Return to Table of Contents 102 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - 0.00% Operating 2,765 2,850 2,850 2,850 - 0.00% Capital - - - - 0.00% Total 2,765 2,850 2,850 2,850 - 0.00% General Fund Expenditure Budget Vinton Business Center Account Code: 10081804 Vinton Business Center Personnel Operating Capital Return to Table of Contents 103 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET BusCenter Contractual Svcs 10081804 503000 5,265.00 2,272.50 2,272.50 2,250.00 2,250.00 2,250.00 2,250.00 BusCenter Maint Repairs Equi 10081804 505000 - 237.16 - 200.00 200.00 200.00 200.00 BusCenter Maint Svc Contract 10081804 505030 - - - - - - - BusCenter Other Maint Costs 10081804 505040 - - - - - - - BusCenter Electric 10081804 505410 84.27 223.93 223.93 250.00 250.00 250.00 250.00 BusCenter Miscellaneous 10081804 505700 - - - 150.00 150.00 150.00 150.00 BusCenter Materials Supplies 10081804 506000 - - - - - - - BUSCENTER MAINT OF LANDSCAPE 10081804 533109 - - - - - - - TOTAL VINTON BUSINESS CENTER 5,349.27 2,733.59 2,496.43 2,850.00 2,850.00 2,850.00 2,850.00 Return to Table of Contents 104 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 104,825 763,350 913,350 913,350 150,000 19.65% Capital - - - - - 0.00% Total 104,825 763,350 913,350 913,350 150,000 19.65% General Fund Expenditure Budget Performance Agreements Account Code: 10081604 Performance Agreements Personnel Operating Capital Return to Table of Contents 105 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET CONTRACTUAL SERVICES 10081604 503000 - - - - - - - E.CLEVELAND CONTRACT SRVCS 10081604 503000 ECLEV - - 32,016.53 - - - - 107 Pollard PRF ARGMNT 10081604 503000 107PO - - - - - - - W.LEE PUBLIC PLAZA PFAGT 10081604 503000 WLEE - - - - - 150,000.00 150,000.00 RCOOK PRF ARGMNT 10081604 503000 RCOOK 1,347.43 1,364.93 929.59 - - - - WBRYD PRF ARGMNT 10081604 503000 WBYRD 3,120.46 3,224.76 3,385.13 3,350.00 3,350.00 3,350.00 3,350.00 Macados PRF ARGMNT 10081604 503000 OLDLB 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Vinton Station PRF ARGMT 10081604 503000 VNSTN 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 50,000.00 Gish Mill PRF ARGMNT 10081604 503000 GISHM - - - - - - - Hotel PRF ARGMNT 10081604 503000 HOTEL - - - - - - - GISH MILL AGREEMENT 10081604 556000 - - 398,750.00 660,000.00 660,000.00 460,000.00 460,000.00 HOTEL AGREEMENT 10081604 556500 - - 14,530.00 - - 200,000.00 200,000.00 TOTAL PERFORMANCE AGREEMENTS 104,467.89 104,589.69 549,611.25 763,350.00 763,350.00 913,350.00 913,350.00 Return to Table of Contents 106 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 97,358 100,477 104,342 104,342 3,865 3.85% Operating 6,100 49,000 55,800 55,800 6,800 13.88% Capital - - - - - 0.00% Total 103,458 149,477 160,142 160,142 10,665 7.13% Authorized Positions Utility Services Manager 1.00 1.00 Total Positions - 1.00 1.00 General Fund Expenditure Budget Stormwater Administration Account Code: 10090104 Stormwater Administration Personnel Operating Capital Return to Table of Contents 107 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET StormwaterAdm Salaries FT 10090104 501000 36,645.00 43,989.98 59,330.51 73,357.00 76,635.00 76,635.00 76,635.00 StormwaterAdm Salaries PT 10090104 501100 - 16.90 - - - - - StormwaterAdm Overtime 10090104 501200 - 16.96 - - 1,000.00 1,000.00 1,000.00 StormwaterAdm Separation Pay 10090104 501300 - -- - - - - StormwaterAdm FICA TAXES 10090104 502000 2,803.00 135.19 5,373.34 5,689.00 5,940.00 5,940.00 5,940.00 StormwaterAdm VRS Contrib 10090104 502100 4,473.00 (37,081.14) 7,710.00 7,840.00 8,193.00 8,193.00 8,193.00 StormwaterAdm VRS Ins 10090104 502200 481.00 23.20 947.76 977.00 1,021.00 1,021.00 1,021.00 StormwaterAdm Nationwide 10090104 502300 574.00 15.71 120.00 120.00 120.00 120.00 120.00 StormwaterAdm Medical Ins 10090104 502400 4,637.00 393.95 8,568.00 8,568.00 8,568.00 8,568.00 8,568.00 StormwaterAdm Hybrid Disb In 10090104 502500 50.00 1.73 - - - - - StormwaterAdm Workers' Comp 10090104 502600 109.00 2,744.99 2,964.11 2,744.00 2,865.00 2,865.00 2,865.00 StormwaterAdm Contractual Sv 10090104 503000 35,000.00 14,000.78 4,605.45 30,000.00 30,000.00 30,000.00 30,000.00 StormwaterAdm Maint Rep Equi 10090104 505000 - 305.28 400.62 16,112.65 500.00 500.00 500.00 INDEPENDENT AUDITORS 3,500.00 - - - - - - StormwaterAdm Maint Svc Cntr 10090104 505030 - - - - - - - StormwaterAdm Other Maint Co 10090104 505040 - - - - - - - StormwaterAdm Telephone 10090104 505400 500.00 - 2,467.05 2,000.00 2,500.00 2,500.00 2,500.00 StormwaterAdm ELECTRIC 10090104 505410 - - - - - - - StormwaterAdm Travel Trainin 10090104 505500 1,000.00 650.00 693.00 3,000.00 4,000.00 3,000.00 3,000.00 StormwaterAdm Dues Subs 10090104 505530 - - - - - - - StormwaterAdm Lease of Equip 10090104 505610 - 9,281.05 11,773.51 11,000.00 14,000.00 14,000.00 14,000.00 StormwaterAdm VEHICLE FLUIDS 10090104 505630 - 1,551.62 1,748.68 - 1,800.00 1,800.00 1,800.00 StormwaterAdm Miscellaneous 10090104 505700 - -3,627.87 - -- - StormwaterAdm Regulatory Lic 10090104 505710 5,000.00 2,830.82 648.59 3,000.00 3,000.00 3,000.00 3,000.00 StormwaterAdm Materials Supl 10090104 506000 - - 220.32 - - - - StormwaterAdm Software 10090104 506010 - - - - - - - StormwaterAdm Small Tools Eq 10090104 506100 - - - - - - - StormwaterAdm Uniforms 10090104 506410 - 701.14 793.80 - 1,000.00 1,000.00 1,000.00 StormwaterAdm Cap Outlay<$10 10090104 508000 - -- - - - - StormwaterAdm Equipment 10090104 508200 - -- - - - - StormwaterAdm Vehicles 10090104 508210 - -- - - - - StormwaterAdm Unemployment I 10090104 526000 - -- - - - - STRMWTR ADM STORM DRAINAGE 10090104 561705 - -- - - - - Stormwater Special Projects 10090104 561706 - -8,776.62 - - - - STRMWTR CAP OUTLAY-GRT MATCH 10090104 582050 - -- - - - - TOTAL STORMWATER ADMINISTRATION 94,772.00 39,578.16 120,769.23 164,407.65 161,142.00 160,142.00 160,142.00 Return to Table of Contents 108 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 69,506 71,605 79,578 79,578 7,973 11.13% Operating 31,000 40,300 44,015 44,015 3,715 9.22% Capital - - - - - 0.00% Total 100,506 111,905 123,593 123,593 11,688 10.44% Authorized Positions Street Sweeper Operator 1.00 1.00 1.00 Total Positions 1.00 1.00 1.00 General Fund Expenditure Budget Street & Road Cleaning Account Code: 10090204 Street & Road Cleaning Personnel Operating Capital Return to Table of Contents 109 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET StRdCln Salaries FT 10090204 501000 44,416.00 42,837.97 47,629.83 45,706.00 52,832.00 52,832.00 52,832.00 StRdCln Salaries PT 10090204 501100 - - - - - - - StRdCln Overtime 10090204 501200 1,000.00 2,618.95 4,255.60 700.00 700.00 700.00 700.00 StRdCln Separation Pay 10090204 501300 - - - - - - - StRdCln FICA TAXES 10090204 502000 3,474.00 3,340.28 3,828.96 3,551.00 4,096.00 4,096.00 4,096.00 StRdCln VRS Contrib 10090204 502100 5,526.00 4,188.85 4,605.27 4,865.00 6,940.00 6,940.00 6,940.00 StRdCln VRS Ins 10090204 502200 594.00 514.90 566.00 606.00 702.00 702.00 702.00 StRdCln Nationwide 10090204 502300 144.00 - - 120.00 120.00 120.00 120.00 StRdCln Medical Ins 10090204 502400 14,724.00 14,015.93 13,614.45 13,800.00 13,800.00 13,800.00 13,800.00 StRdCln Hybrid Disb Ins 10090204 502500 368.00 176.51 190.26 335.00 388.00 388.00 388.00 StRdCln Workers' Comp 10090204 502600 2,770.00 1,338.83 1,445.70 1,314.00 1,515.00 1,515.00 1,515.00 StRdCln Contractual Svcs 10090204 503000 - - - - - - - StRdCln Maint Rep Equip 10090204 505000 7,000.00 11,905.60 31,645.39 20,000.00 20,000.00 20,000.00 20,000.00 StRdCln Maint Svc Cntr 10090204 505030 - - - - - - - StRdCln Other Maint Cost 10090204 505040 - - - - - - - StRdCln Motor Vehicle Ins 10090204 505210 381.00 809.55 - 500.00 - - - StRdCln ELECTRIC 10090204 505410 - - - -- - - StRdCln Lease of Equip 10090204 505610 - - - -- - - STRDCLN VEHICLE FLUIDS 10090204 505630 4,000.00 5,409.01 7,528.87 10,000.00 10,000.00 10,000.00 10,000.00 StRdCln Miscellaneous 10090204 505700 - - 59.37 - - - - StRdCln Materials/Supplies 10090204 506000 200.00 192.07 139.11 200.00 200.00 200.00 200.00 StRdCln Small Tools Equip 10090204 506100 100.00 59.37 - 100.00 100.00 100.00 100.00 StRdCln Uniforms 10090204 506410 715.00 491.12 833.41 1,000.00 1,200.00 1,200.00 1,200.00 StRdCln Regional Landfill Ch 10090204 507120 5,000.00 9,504.60 5,458.75 8,500.00 11,000.00 11,000.00 11,000.00 StRdCln Cap Outlay<$10K 10090204 508000 - - - - - - - StRdCln Equip 10090204 508200 - - 52.57 - - - - StRdCln Vehicles 10090204 508210 - - - - - - - DEPRECIATION - 48,718.88 - - - - - StRdCln Unemployment Ins 10090204 526000 - -- - - - - TOTAL STREET ROAD CLEANING 90,412.00 146,122.42 121,853.54 111,297.00 123,593.00 123,593.00 123,593.00 Return to Table of Contents 110 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel 120,689 136,456 140,113 140,113 3,657 2.68% Operating 84,500 107,000 138,800 138,800 31,800 29.72% Capital - 100,000 90,000 90,000 (10,000) - Total 205,189 343,456 368,913 368,913 25,457 7.41% Authorized Positions Crew Leaders - - 1.00 Stormwater Technician -1.00 1.00 Equipment Operator III -1.00 1.00 Total Positions -2.00 3.00 General Fund Expenditure Budget Stormwater Operations Account Code:10090304 Stormwater Operations Personnel Operating Capital Return to Table of Contents 111 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET StormwaterOps Salaries FT 10090304 501000 80,094.00 169,308.47 116,196.92 93,616.00 90,906.00 90,906.00 90,906.00 StormwaterOps Salaries PT 10090304 501100 - - - - - - - StormwaterOps Overtime 10090304 501200 6,000.00 11,824.76 7,366.85 1,600.00 1,600.00 1,600.00 1,600.00 StormwaterOps Separation Pay 10090304 501300 - - - - - - - StormwaterOps FICA 10090304 502000 6,586.00 13,476.57 9,436.90 7,285.00 7,077.00 7,077.00 7,077.00 StormwaterOps VRS Contrib 10090304 502100 9,966.00 16,267.95 11,357.70 9,966.00 10,844.00 10,844.00 10,844.00 StormwaterOps VRS Ins 10090304 502200 1,072.00 2,013.18 1,394.34 1,242.00 1,205.00 1,205.00 1,205.00 StormwaterOps Nationwide 10090304 502300 240.00 348.15 193.54 240.00 240.00 240.00 240.00 StormwaterOps Medical Ins 10090304 502400 19,544.00 22,741.37 11,313.57 17,136.00 24,480.00 24,480.00 24,480.00 StormwaterOps Hybrid Disb In 10090304 502500 249.00 166.02 372.70 343.00 347.00 347.00 347.00 StormwaterOps Workers' Comp 10090304 502600 5,066.00 3,778.90 4,080.55 3,514.00 3,414.00 3,414.00 3,414.00 StormwaterOps Contractual Sv 10090304 503000 - - 3,813.51 5,000.00 5,000.00 5,000.00 5,000.00 StormwaterOps Maint Rep Equi 10090304 505000 3,000.00 11,432.61 14,197.26 5,000.00 20,000.00 18,000.00 18,000.00 StormwaterOps Maint Svc Cntr 10090304 505030 - - - - - - - StormwaterOps Other Maint Co 10090304 505040 - - - - - - - StormwaterOps Motor VehicleI 10090304 505210 - - 865.68 - - 800.00 800.00 StormwaterOps Travel Trainin 10090304 505500 - 652.77 75.00 1,000.00 1,000.00 1,000.00 1,000.00 StormwaterOps Lease of Equip 10090304 505610 10,000.00 31,042.78 28,738.38 40,000.00 40,000.00 40,000.00 40,000.00 STORMWATEROPS VEHICLE FLUIDS 10090304 505630 350.00 13,304.39 8,071.63 13,000.00 13,000.00 13,000.00 13,000.00 StormwaterOps Miscellaneous 10090304 505700 - - - - - - - StormwaterOps Materials Supp 10090304 506000 5,000.00 27,192.64 34,845.71 25,000.00 25,000.00 25,000.00 25,000.00 StormwaterOps Street Materia 10090304 506030 10,000.00 15,812.80 14,294.71 15,000.00 30,000.00 30,000.00 30,000.00 StormwaterOps Small Tools Eq 10090304 506100 750.00 914.20 167.90 - 3,000.00 3,000.00 3,000.00 StormwaterOps Uniforms 10090304 506410 - 1,387.12 2,584.63 3,000.00 3,000.00 3,000.00 3,000.00 PROP OWNER: CURB & GUTTER 2,500.00 - - - - - - StormwaterOps Cap Outlay<$10 10090304 508000 - - - - - - - StormwaterOps Equip 10090304 508200 - - 52.58 - - - - StormwaterOps Vehicles 10090304 508210 - - - - - - - StormwaterOps Unemployment I 10090304 526000 - - - - - - - THRASHER PROJECT 10090304 561705 30,000.00 16,685.35 54,136.22 440,000.00 100,000.00 90,000.00 90,000.00 ALLISON-FINNEY STRMWTR PRJ 10090304 561705 AFPR - - - - - - - STORM DRAINAGE PROJECT 10090304 561705 THRS - - - - - - - StormwaterOps SPECIAL PRJS 10090304 561706 - 841.00 - - - - - TOTAL STORMWATER OPERATIONS 190,417.00 359,191.03 323,556.28 681,942.00 380,113.00 368,913.00 368,913.00 Return to Table of Contents 112 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Personnel - - - - - 0.00% Operating 1,180,150 1,180,150 859,458 859,458 (320,692) -27.17% Capital - - - - - 0.00% Total 1,180,150 1,180,150 859,458 859,458 (320,692) -27.17% General Fund Expenditure Budget Debt Retirement Account Code: 10095004 Debt Retirement Personnel Operating Capital Return to Table of Contents 113 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET INTEREST PAID ON DEBT 10095004 505901 - - 38,404.10 - - - - Debt Principal Payments 10095004 509500 - - - - - - - 2021 Go Series New Money 10095004 591100 - - - 424,000.00 438,000.00 438,000.00 438,000.00 2021 Go Series New Money INT 10095004 591101 - 33,274.70 - 59,627.20 45,434.20 45,434.20 45,434.20 2021 ('06A) Refund Series 10095004 591102 52,000.00 55,000.00 54,000.00 55,000.00 55,000.00 55,000.00 55,000.00 2021 ('06A) Refund Series IN 10095004 591103 12,479.89 (2,256.64) (50,263.47) 4,465.40 1,792.80 1,792.80 1,792.80 2021 GO Series Refunding 201 10095004 591104 - - - 96,000.00 99,000.00 99,000.00 99,000.00 2021 GO Series Refund 2013 I 10095004 591105 - 9,370.70 - 17,181.00 13,960.60 13,960.60 13,960.60 Series 2016A VML/VACO Refund 10095004 591106 69,000.00 68,000.00 - 71,000.00 - - - Series16A VML/VACO Refund IN 10095004 591107 11,840.31 6,778.82 8,451.13 5,966.00 - - - 2017 LEASE PURCHASE PRIN 169,693.02 - - - - - - 2017 LEASE PURCHASE INT 3,443.69 10,004.00 - - - - - 2018 VML KNUCKLEBOOM PRIN 104,802.01 - - - - - - 2018 VML KNUCKLEBOOM INT 8,288.66 - - - - - - 2016B VML/VACO Refunding 10095004 591108 - - - 186,000.00 196,000.00 196,000.00 196,000.00 2016B VML/VACO Refund INT 10095004 591109 - 11,859.25 - 18,101.50 10,270.50 10,270.50 10,270.50 2013 Carter Bank Refunding 10095004 591110 225,386.71 240,004.85 (3,094.30) 235,578.00 - - - 2013 Carter Bank Refund INT 10095004 591111 18,961.20 (3,085.01) 5,624.95 7,231.00 - - - PRINCIPAL - OPERATING LEASE 10095004 591200 - - - - - - - INTEREST - OPERATING LEASE 10095004 591201 - - - - - - - TOTAL DEBT PRINCIPAL PAYMENTS 675,895.49 428,950.67 53,122.41 1,180,150.10 859,458.10 859,458.10 859,458.10 Return to Table of Contents 114 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Stormwater Fund Transfer 409,153 604,838 - - (604,838) -100.00% Grant Fund Transfer - - - - - 0.00% Capital Fund Transfer 1,315,277 660,000 500,000 500,000 (160,000) 100.00% Non Department Transfer - - - - - 0.00% Total 1,724,430 1,264,838 500,000 500,000 (764,838) -60.47% General Fund Expenditure Budget Transfers Account Code: 10099000 Transfers Stormwater Fund Transfer Capital Fund Transfer Return to Table of Contents 115 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 FY25 REVISED BUDGET MGR REQ 2026 COUNCIL ADOPTED BUDGET TRANSFERS TO OTHER FUNDS 10099000 509900 1,345,938.16 2,502,101.21 1,684,152.96 1,686,534.00 - 500,000.00 500,000.00 NON DEPT TRANSFERS 46.80 - - - -- TOTAL GENERAL FUND TRANSFERS 1,345,938.16 2,502,148.01 1,684,152.96 1,686,534.00 - 500,000.00 500,000.00 Return to Table of Contents 116 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance DMV Overtime Grant AY23 7,309.51 - - - - 0.00% DMV Overtime Grant AY24 15,222.38 - - - - 0.00% LOLE BLOCK FFY22 GRANT 4,746.00 - - - - 0.00% BVP Vest Grant AY21 2,286.00 - - - - 0.00% BVP VEST GRANT AY22 2,147.50 - - - - 0.00% BVP VEST GRANT AY23 659.01 - - - - 0.00% Fire Programs Grant 36,285.00 - - - - 0.00% AY21 Glade Creek Grnwy Ph2B 86,454.05 - - - - 0.00% WOODLAND REV FROM THE STATE 264,387.31 - - - - 0.00% Wolf Creek Grnwy-Fed Rev Reimb - 222,000 - - (222,000) 0.00% Housing Study:Bypass/RiverPark 45,000.00 - - - - 0.00% EPA Brownfields Asst Grant 53,375.20 - - - - 0.00% ARPA Funding CSLFRF NEU 37.66 - - - - 0.00% APRA Law Enforcement Funding 150,054.59 - - - - 0.00% VML Risk Management Grant 4,500.00 4,000 4,000 4,000 - 0.00% Arbor Day Grant Revenue 8,720.00 - - - - 0.00% Walnut Ave Bike Ped 5th West 869,436.69 - - - - 0.00% Walnut Ave Bike Ped Lee to 1st 770,279.83 - - - - 0.00% GUS NICKS MDBLK PED XWALK 0.74 - - - - 0.00% 2,320,901 226,000 4,000 4,000 (222,000) #DIV/0! Grant Fund Summary of Revenues ***All Grant Awards are adopted by Council. Awards adopted on a multi-year basis do not have to be adopted during the budget process, but are moved forward by the Finance Director/Treasurer after the audit entries have been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.*** 0%0%0%0%0%0%0%0%0%0%0%0%0%0% 100% 0%0%0%0% Grant Fund Revenues DMV Overtime Grant AY23 DMV Overtime Grant AY24 LOLE BLOCK FFY22 GRANT BVP Vest Grant AY21 BVP VEST GRANT AY22 BVP VEST GRANT AY23 Fire Programs Grant AY21 Glade Creek Grnwy Ph2B WOODLAND REV FROM THE STATE Wolf Creek Grnwy-Fed Rev Reimb Housing Study:Bypass/RiverPark EPA Brownfields Asst Grant ARPA Funding CSLFRF NEU APRA Law Enforcement Funding VML Risk Management Grant Arbor Day Grant Revenue Walnut Ave Bike Ped 5th West Walnut Ave Bike Ped Lee to 1st GUS NICKS MDBLK PED XWALK Return to Table of Contents 117 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED DMV Overtime Grant AY19 15010003 321000 - - - - - - - DMV Overtime Grant AY20 15010013 321001 904.37 - - - - - - DMV Overtime Grant AY21 15010023 321002 9,962.09 - - - - - - REVENUE FROM THE STATE 15010023 422000 - - - - - - - DMV Overtime Grant AY23 15010025 321004 - - 7,309.51 - - - - DMV Overtime Grant AY24 15010027 321004 - - 15,222.38 - - - - DMV Overtime Grant AY25 15010029 321004 - - - - - - - Emergency Services Grant 15011003 321100 - - - - - - - LOLE BLOCK FFY18 GRANT 15011053 321380 2,767.00 - - - - - - LOLE BLOCK FFY19 GRANT 15011053 321381 - - - - - - - LOLE BLOCK FFY20 GRANT 15011053 321382 - - - - - - - LOLE BLOCK FFY21 GRANT 15011053 321383 - - - - - - - LOLE BLOCK FFY22 GRANT 15011053 321384 - - 4,746.00 - - - - LOLE BLOCK FFY23 GRANT 15011053 321385 - - - - - - - LOLE BLOCK FFY25 GRANT 15011053 321386 - - - - - - - DCJS Lice Scan Grant 15011103 321105 - - - - - - - AY21 DCJS Body Worn Camera 15011113 321111 48,663.00 - - - - - - REVENUE FROM THE STATE 15011113 422000 - - - - - - - 21st Century Policing Grant 15011153 321110 - - - - - - - POL CESF GRANT CY22 15011163 418000 873.91 - - - - - - BVP Vest Grant AY19 15012003 321200 2,649.50 - - - - - - BVP Vest Grant AY20 15012013 321201 - - - - - - - REVENUE FROM THE STATE 15012013 422000 - - - - - - - BVP Vest Grant AY21 15012023 321202 - - 2,286.00 - - - - BVP VEST GRANT AY22 15012023 321203 - - 2,147.50 - - - - BVP VEST GRANT AY23 15012023 321204 - - 659.01 - - - - REVENUE FROM THE STATE 15012023 422000 - - - - - - - Byrne Jag Grant AY24 15012503 321250 - - - - - - - Fire Programs Grant 15013003 321300 32,777.00 - 36,285.00 - - - - DMV DUI Taskforce Grant AY20 15013063 321306 - - - - - - - AY21 Glade Creek Grnwy Ph2B 15013113 321311 9,457.78 - 86,454.05 - - - - REVENUE FROM THE STATE 15013113 422000 - - - - - - - SLAF WOODLAND PLACE 15013115 321312 126.20 - - - - - - WOODLAND REV FROM THE STATE 15013115 422000 - - 264,387.31 - - - - Wolf Creek Grnwy-Fed Rev Reimb 15013117 411010 - - - 177,000.00 - - - Wolf Creek Grnwy-TOV Contribut 15013117 415010 - - - 45,000.00 - - - Housing Study:Bypass/RiverPark 15013213 322131 - - 45,000.00 - - - - Brownfield Grant 15013253 321325 - - - - - - - REVENUE FROM THE STATE 15013253 422000 - - - - - - - Brownsfield Grant AY24 15013255 321326 - - - - - - - REVENUE FROM THE STATE 15013255 422000 - - - - - - - EPA Brownfields Asst Grant 15013303 321330 104,788.06 - 53,375.20 - - - - REVENUE FROM THE STATE 15013303 422000 - - - - - - - Gish Mill Study Grant 15013503 321350 - - - - - - - VIDA TAF Grant Program 15013603 321360 53,800.00 - - - - - - REVENUE FROM THE STATE 15013603 422000 - - - - - - - 2020 Census Grant 15013703 321370 - - - - - - - CARES Act Relief Funding 15020003 322000 2,757.84 - - - - - - REV. FROM THE FED GOV'T 15020004 432000 - - - - - - - Cares Act Utility Relief Grant 15020053 322005 - - - - - - - REV. FROM THE FED GOV'T 15020053 432000 - - - - - - - ARPA Interest Income 15020103 150102 433,026.89 4,204,017.00 - - - - - ARPA Funding CSLFRF NEU 15020103 322010 1,933.16 - 37.66 - - - - Return to Table of Contents 118 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED REV. FROM THE FED GOV'T 15020103 432000 - - - - - - - APRA Law Enforcement Funding 15020133 322025 - - 150,054.59 - - - - ARPA SLFRF Utility Asst Grant 15020153 322015 46,385.58 - - - - - - REV. FROM THE FED GOV'T 15020153 432000 - - - - - - - 2020 FEMA COVID19 15020203 322020 - - - - - - - VML Risk Management Grant 15021103 322110 4,000.00 4,000.00 4,500.00 4,000.00 4,000.00 4,000.00 4,000.00 Arbor Day Grant Revenue 15021203 322120 8,248.27 - 8,720.00 - - - - CCD Neighborhood Plan Grant 15021303 321320 - - - - - - - Walnut Ave Bike Ped 5th West 15021403 322140 41,560.50 - 869,436.69 - - - - REVENUE FROM THE STATE 15021403 422000 - - - - - - - Walnut Ave Bike Ped Lee to 1st 15021413 322141 66,028.18 - 770,279.83 - - - - GUS NICKS MDBLK PED XWALK 15021415 422000 - - 0.74 - - - - GUS NICKS MDBLK PED XWALK 15021415 432000 - - - - - - - REVENUE FROM THE STATE 15021416 422000 - - - - - - - AY21 DHR Gish Mill Grant 15021453 322145 108,719.72 - - - - - - AY21 IRF Econ Dev Grant 15021503 322150 693.98 - - - - - - Tree Inventory FY23 15021600 322121 - - - - - - - Farmer's Market SNAP Revenue 15022003 322200 - - - - - - - VDOT TA Gladecreek PHII 15031103 321310 24,360.58 - - - - - - VOF Grant Funds 15031105 322160 - - - - - - - RKE OUTSIDE GRANT REVENUE 15031106 418900 - - - - - - - Transfers In 15099993 410901 - - - - - - - TOTAL GRANT FUND 1,004,483.61 4,208,017.00 2,320,901.47 226,000.00 4,000.00 4,000.00 4,000.00 Return to Table of Contents 119 Return to Table of Contents 120 Adopted Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance LE ARPA MATERIALS AND SUPPLI 157,842 - - - - 0.00% DMV OT OVERTIME AY24 16,837 - - - - 0.00% DMV Overtime AY23 FICA 4,412 - - - - 0.00% POLICE LOLE FFY22 OTHER EQUI 6,957 - - - - 0.00% BVP AY21 MATRL&SUPLS 1,740 - - - - 0.00% FIRE GRANT PROG - ROCO 36,285 - - - - 0.00% AY21 GLADCREEK GRNWAY PH2B 530,600 - - - - 0.00% WOLF CREEK GRNWY-FED REV REIMB - 222,000 - - - 0.00% VML RISK MANAGEMENT GRANT - 4,000 4,000 4,000 - 100.00% EPA BROWNFIELDS ASST GRANTS 53,375 - - - - 0.00% ARBOR DAY GRANT 1,897 - - - - 0.00% WALNUT AVE BIKE PED 5TH WEST 885,398 - - - - 0.00% WALNUT AVE BIKE PED LEE 1ST 800,936 - - - - 0.00% SLAF WOODLAND PLACE 55,996 - - - - 0.00% VOF CONTRACTUAL SERVICES 5,360 - - - - 0.00% GUS NICKS MDBLK PED XWALK 265,121 - - - - 0.00% HARDY RD MCBLK PED XWALK 126,157 - - - - 0.00% Total 2,948,911 226,000 4,000 4,000 - 0.00% Grant Fund Summary of Expenditures Expenditure by Grant ***All Grant Awards are adopted by Council. Awards adopted on a multi-year basis do not have to be adopted during the budget process, but are moved forward by the Finance Director/Treasurer after the audit entries have been made. The adopted budget includes new grant funding anticipated during the upcoming budget year.*** 0%0%0%0%0%0%0% 100% 0%0%0%0%0%0%0%0% Grant Fund Expenditures DMV OT OVERTIME AY24 DMV Overtime AY23 FICA POLICE LOLE FFY22 OTHER EQUI BVP AY21 MATRL&SUPLS FIRE GRANT PROG - ROCO AY21 GLADCREEK GRNWAY PH2B WOLF CREEK GRNWY-FED REV REIMB VML RISK MANAGEMENT GRANT EPA BROWNFIELDS ASST GRANTS ARBOR DAY GRANT WALNUT AVE BIKE PED 5TH WEST WALNUT AVE BIKE PED LEE 1ST SLAF WOODLAND PLACE VOF CONTRACTUAL SERVICES GUS NICKS MDBLK PED XWALK HARDY RD MCBLK PED XWALK Return to Table of Contents 121 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED DEPT REQ 2026 MGR REQ 2026 ADOPTED 2026 Transfers to Other Funds 15099993 509900 - 1,091,693.61 - - - - - TOTAL TRANSFERS IN - 1,091,693.61 - - - - - Salaries Full Time 15020004 501000 379,876.00 - - - - - - Overtime 15020004 501200 25,015.00 - - - - - - CARES ACT FICA TAXES 15020004 502000 28,638.00 - - - - - - VRS Contribution 15020004 502100 39,226.00 - - - - - - VRS Insurance 15020004 502200 4,846.00 - - - - - - Nationwide Contribution 15020004 502300 752.00 - - - - - - Medical Insurance 15020004 502400 60,974.00 - - - - - - Materials Supplies 15020004 506000 857,814.03 - - - - - - TOTAL CARES ACT FUNDING 1,397,141.03 - - - - - - CONTRACTUAL SERVICES 15020054 503000 - - - - Miscellaneous 15020054 505700 68,764.67 - - - - - - TOTAL CARES ACT UTILITY ASSISTANCE 68,764.67 - - - - - - Salaries Full Time 15020104 501000 - 1,670,666.63 - - - - - OVERTIME 15020104 501200 - 4,547.61 - - - - - ARPA CSLFRF FICA TAXES 15020104 502000 - 129,807.25 - - - - - VRS CONTRIBUTION 15020104 502100 - 152,736.43 - - - - - VRS INSURANCE 15020104 502200 - 18,869.72 - - - - - NATIONWIDE CONTRIBUTION 15020104 502300 - 6,083.75 - - - - - MEDICAL INSURANCE 15020104 502400 - 202,994.77 - - - - - HYBRID DISABILITY INSURANCE 15020104 502500 - 3,817.29 - - - - - WORKERS COMPENSATION 15020104 502600 - 12,088.95 - - - - - CONTRACTUAL SERVICES 15020104 503000 - 46,384.48 - - - - - HwyStBrgSdwlk Maint Rep Brid 15020104 505020 - - - - - - - Miscellaneous 15020104 505700 - - - - - - - MATERIALS AND SUPPLIES 15020104 506000 - 118.07 - - - - - Equipment 15020104 508200 - - - - - - - Infrastructure 15020104 508400 - - - - - - - TELECOMMUNICATIONS 15020104 552300 - 25.00 - - - - - MILLING AND PAVEMENT 15020104 561703 - - - - - - - CAPITAL OUTLAY 15020104 580000 - 5,700,060.00 - - - - - TOTAL ARPA FUNDING CSLFRF NEU - 7,948,199.95 - - - - - - - - - TOTAL VML RISK MANAGEMENT GRANT 4,000.00 - - 4,000.00 4,000.00 4,000.00 4,000.00 TOTAL Law Enforcement ARPA - - 157,841.53 - - - - TOTAL DMV OVERTIME GRANT AY19 5,584.43 - - - - - - Return to Table of Contents 122 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED DEPT REQ 2026 MGR REQ 2026 ADOPTED 2026 Travel Training 15010014 505500 2,200.00 - - - - - - DMVGrant equipment 15010014 508200 395.00 - - - - - - TOTAL DMV OVERTIME GRANT AY20 13,475.00 - - - - - - Overtime 15010024 501200 - 2,791.60 - - - - - DMV Overtime AY21 FICA TAXES 15010024 502000 - 135.10 - - - - - Travel Training 15010024 505500 - - - - - - - DMVGrant equipment 15010024 508200 - - - - - - - SALARIES & WAGEG-OVERTIME 15010024 512000 - - - - - - - TRAVEL AND TRAINING 15010024 555100 - - - - - - - MACHINERY AND EQUIPMENT 15010024 582100 - - - - - - - OTHER EQUIPMENT 15010024 582800 - - - - - - - TOTAL DMV OVERTIME GRANT AY21 - 2,926.70 - - - - - DMV OT OVERTIME AY24 15010028 501200 - - 6,155.64 - - - - DMV OT AY24 FICA TAXES 15010028 502000 - - 470.90 - - - - DMV OT TRAVEL TRAINING AY24 15010028 505500 - - - - - - - DMV OT EQUIPMENT AY24 15010028 508200 - - 10,210.00 - - - - - - 16,836.54 - - - - TOTAL DMV OT GRANT AY24 EXP DMV Overtime AY23 FICA 15010026 501200 - 10,894.35 4,098.52 - - - - DMV Overtime AY23 FICA 15010026 502000 - 833.39 313.54 - - - - DMV TRAVEL TRAINING AY23 15010026 505500 - - - - - - - DMV OTHER EQUIPMENT AY23 15010026 582800 - 5,244.00 - - - - - TOTAL DMV OT GRANT AY23 EXP - 16,971.74 4,412.06 - - - - Materials Supplies 15011114 506000 48,663.00 - - - - - - TOTAL AY21 DCJS BODY WORN CAMERA 48,663.00 - - - - - - POL CESF GRANT CONT SERVICES 15011154 503000 - - - - - Materials Supplies 15011154 506000 - - - - - - - POLICE LOLE FFY18 EQUIPMENT 15011154 508200 - - - - - - - POLICE LOLE FFY19 OTHER EQUI 15011154 561400 - 2,359.99 - - - - - POLICE LOLE FFY20 OTHER EQUI 15011154 561401 - 3,104.00 - - - - - POLICE LOLE FFY21 OTHER EQUI 15011154 561402 - 4,706.09 - - - - - POLICE LOLE FFY22 OTHER EQUI 15011154 561403 - - 4,778.50 - - - - POLICE LOLE FFY23 OTHER EQUI 15011154 561404 - - 2,178.18 - - - - POLICE LOLE FFY25 OTHER EQUI 15011154 561408 - - - - - - - TOTAL Local LE Block Grant - 10,170.08 6,956.68 - - - - BVP AY21 MATRL&SUPLS 15012024 506000 5,966.00 1,220.25 1,739.76 - - - - BVP AY22 MATRL&SUPLS 15012024 506001 - - - - - - - BVP AY23 MATRL&SUPLS 15012024 506002 - - - - - - - TOTAL BVP Vest Grant 5,966.00 1,220.25 1,739.76 - - - - Salaries Full Time 15013064 501000 43,014.00 - - - - - - Overtime 15013064 501200 3,598.00 - - - - - - DMV DUI TKFORCE FICA TAXES 15013064 502000 3,565.00 - - - - - - VRS Contribution 15013064 502100 5,359.00 - - - - - - Return to Table of Contents 123 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED DEPT REQ 2026 MGR REQ 2026 ADOPTED 2026 VRS Insurance 15013064 502200 576.00 - - - - - - Nationwide Contribution 15013064 502300 240.00 - - - - - - Medical Insurance 15013064 502400 7,560.00 - - - - - - Workers' Compensation Ins.15013064 502600 1,566.00 - - - - - - Telephone 15013064 505400 - - - - - - - Travel Training 15013064 505500 4,660.00 - - - - - - Materials Supplies 15013064 506000 200.00 - - - - - - Uniforms 15013064 506410 - - - - - - - Vehicles 15013064 508210 - - - - - - - TOTAL DMV DUI TASKFORCE GRANT AY20 70,338.00 - - - - - - OVERTIME 15011164 501200 - 450.56 - - - - - TOTAL POL - CESF GRANT OVERTIME - 450.56 - - - - - Fire Grant Prog - ROCO 15013004 503000 30,862.00 32,334.00 36,285.00 - - - - Materials Supplies 15013004 506000 - - - - - - - TOTAL FIRE PROGRAMS GRANT 30,862.00 32,334.00 36,285.00 - - - - CONTRACTUAL SERVICES 15031104 503000 64,739.11 - - - - - - SPECIAL PROJECTS 15031104 561706 461,032.36 - - - - - - TOTAL GLADECREEK PH2 525,771.47 - - - - - - Contractual Services 15013114 503000 - 15,132.99 1,311.01 - - - - Miscellaneous 15013114 505700 - - - - - - - Construction 15013114 508050 - 5,568.53 529,288.23 - - - - TOTAL AY21 GLADCREEK GRNWAY PH2B - 20,701.52 530,599.24 - - - - Contractual Services 15013254 503000 12,207.00 50,000.00 - - - - - TOTAL BROWNFIELD GRANT 12,207.00 50,000.00 - - - - - CONTRACTUAL SERVICES 15013304 503000 241,692.80 46,005.34 53,375.20 - - - - CONTRACTUAL SERVICES 15013304 503000 HAZD - - - - - - - CONTRACTUAL SERVICES 15013304 503000 PETR - - - - - - - TRAVEL TRAINING 15013304 505500 (836.72) - - - - - - TRAVEL TRAINING 15013304 505500 HAZD2 - - - - - - - TRAVEL TRAINING 15013304 505500 PETR2 - - - - - - - MATERIALS AND SUPPLIES 15013304 506000 - - - - - - - MATERIALS AND SUPPLIES 15013304 506000 HAZD1 - - - - - - - TOTAL EPA BROWNFIELDS ASST GRANTS 240,856.08 46,005.34 53,375.20 - - - - Materials Supplies 15021204 506000 - 3,720.00 1,897.08 - - - - TOTAL ARBOR DAY GRANT - 3,720.00 1,897.08 - - - - Contractual Services 15021404 503000 160,982.65 613.50 31,007.37 - - - - Materials Supplies 15021404 506000 1,196,282.00 910,458.56 854,390.44 - - - - TOTAL WALNUT AVE BIKE PED 5TH WEST 1,357,264.65 911,072.06 885,397.81 - - - - Contractual Services 15021414 503000 149,647.28 44,863.50 - - - - - Materials Supplies 15021414 506000 395,250.00 211,711.58 800,935.65 - - - - TOTAL WALNUT AVE BIKE PED LEE 1ST 544,897.28 256,575.08 800,935.65 - - - - Return to Table of Contents 124 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED DEPT REQ 2026 MGR REQ 2026 ADOPTED 2026 Contractual Services 15021454 503000 7,500.00 8,100.00 - - - - - Construction 15021454 508050 - 120,616.28 - - - - - TOTAL AY21 DHR GISH MILL GRANT 7,500.00 128,716.28 - - - - - WOODLAND CONTRACTUAL SERVICE 15013116 503000 - 88,618.62 15,030.18 - - - - WOODLAND CONSTRUCTION 15013116 508050 - 196,283.43 40,965.74 - - - - TOTAL SLAF WOODLAND PLACE - 284,902.05 55,995.92 - - - - W.C Grnwy - Contractual SVCS 15013118 503000 - - - 39,500.00 - - - W.C GRNWY MATERIALS & SUPPLI 15013118 506000 - - - 160,000.00 - - - W.C Grnwy CONSTRUCTION 15013118 508050 - - - 22,500.00 - - - TOTAL Wolf Creek Greenway - - - 222,000.00 - - - CONTRACTUAL SERVICES 15013603 503000 134,000.00 - - - - - - TOTAL VIDA TAF GRANT PROGRAM 134,000.00 - - - - - - VOF CONTRACTUAL SERVICES 15031105 503000 - - 5,360.00 - - - - VOF CONSTRUCTION 15031105 508050 - - - - - - - TOTAL VA Outdoors Foundation Grant - - 5,360.00 - - - - GUS NICKS CONSVCS 15021415 503000 - 57,837.71 234,095.40 - - - - GUS NICKS CONSTRUCTION 15021415 508050 - - 31,025.54 - - - - TOTAL GUS NICKS MDBLK PED XWALK - 57,837.71 265,120.94 - - - - CONTRACTUAL SERVICES 15021416 503000 - 109,450.19 126,156.95 - - - - CONSTRUCTION 15021416 508050 - - - - - - - TOTAL HARDY RD MCBLK PED XWALK - 109,450.19 126,156.95 - - - - TOTAL GRANT FUND EXPENDITURES 4,488,314.80 10,972,947.12 2,948,910.36 226,000.00 4,000.00 4,000.00 4,000.00 Return to Table of Contents 125 Return to Table of Contents 126 Actuals Revised Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance Interest from Investments 259,907 250,000.00 - - (250,000) 0.00% WVWA Gain Sharing 1,500,000 Transfer In General Fund 1,275,000 1,040,000 500,000 500,000 (540,000) -51.92% Transfer In Utility Fund - - - - - - Total 3,034,907 2,223,000 500,000 500,000 (1,723,000) -77.51% Capital Fund Summary of Revenues Capital Fund Revenue Transfer In General Fund Transfer In Utility Fund Use of Fund Balance Return to Table of Contents 127 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 BUDGET DEPT REQ 2026 MGR REQ 2026 ADOPTED INTEREST ON INVESTMENTS 20032003 150102 - - 259,906.66 250,000.00 - - - WVWA Gain Sharing 20035003 189933 - - 1,500,000.00 - - - - Recoveries Rebates 20035003 190204 - - - - - - - DONATIONS 20035003 418980 - - - - - - - Re Appropriated Fund Balance 20035003 499999 - - - 933,000.00 - - - Transfers In 20099993 410901 749,999.96 2,669,000.00 1,275,000.00 1,040,000.00 500,000.00 500,000.00 500,000.00 TOTAL CAPITAL FUND 749,999.96 2,669,000.00 3,034,906.66 2,223,000.00 500,000.00 500,000.00 500,000.00 Return to Table of Contents 128 Actuals Adopted Proposed Adopted $ Budget % Budget FY 23-24 FY 24-25 FY 25-26 FY 25-26 Variance Variance CAPITAL FUND TRANSFERS - 130,000 - - (130,000) 0.00% TOWN MANAGERS OFFICE 45 - 27,500 27,500 27,500 0.00% POLICE DEPARTMENT 5,000 - - - - 0.00% HIGHWAY MAINTENANCE ADMIN 713,258 531,460 - - (531,460) 0.00% TRAFFIC SIGNS & STREET LIGHTS 267,319 - 280,000 280,000 280,000 0.00% REFUSE OPERATIONS - - 20,000 20,000 20,000 0.00% BUILDING AND GROUNDS ADMIN 97,624 1,348,000 172,500 172,500 (1,175,500) 0.00% DOH & ANNEX BUILDING 57,376 - - - - 0.00% PARKS REC ADMIN 30 - - - - 0.00% SPECIAL PROGRAMS 266 - - - - 0.00% WAR MEMORIAL 26 - - - - 0.00% SENIOR PROGRAM 30 - - - - 0.00% PLANNING ZONING 16 - - - - 0.00% ECONOMIC DEVELOPMENT 903,490 400,000 - - (400,000) 0.00% Total 2,044,479 2,409,460 500,000 500,000 (1,909,460) -79.25% Capital Fund Summary of Expenditures Expenditure Summary Capital Fund Expenditures CAPITAL FUND TRANSFERS TOWN MANAGERS OFFICE POLICE DEPARTMENT HIGHWAY MAINTENANCE ADMIN TRAFFIC SIGNS & STREET LIGHTS REFUSE OPERATIONS BUILDING AND GROUNDS ADMIN DOH & ANNEX BUILDING PARKS REC ADMIN SPECIAL PROGRAMS WAR MEMORIAL SENIOR PROGRAM PLANNING ZONING ECONOMIC DEVELOPMENT Return to Table of Contents 129 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED 2026 2026 TRANSFERS TO OTHER FUNDS 20099990 509900 - - - 130,000.00 - - - TOTAL CAPITAL FUND TRANSFERS - - - 130,000.00 - - - TwnMgr Contractual 20012114 503000 - - 45.00 - - - - TwnMgr CapOutlay<$10K 20012114 508000 - - - - - - - TwnMgr Land 20012114 508100 - - - - - - - TwnMgr Equipment 20012114 508200 - - - - 27,500.00 27,500.00 27,500.00 TwnMgr Infrastructure 20012114 508400 - - - - - - - TOTAL TOWN MANAGERS OFFICE - - 45.00 - 27,500.00 27,500.00 27,500.00 Treas Contractual 20012414 503000 200,000.00 - - - - - - Treas CapOutlay<$10K 20012414 508000 - - - - - - - BANK SERVICE CHARGES 20012414 558602 - - - - - - - TOTAL TREASURERS OFFICE FIN DEPT 200,000.00 - - - - - - Police Ops Contractual 20031104 503000 - - 5,000.00 - - - - Police Ops CapOutlay<$10K 20031104 508000 100,000.00 10,227.98 - - - - - TOTAL POLICE DEPARTMENT 100,000.00 10,227.98 5,000.00 - - - - MntHwyStBrgAdm Contractual 20041104 503000 - - - - - - - GARTHRIGHT BRG IMPROVE 20041104 503200 - - - - - - - MntHwyStBrgAdm CapOutlay<$10 20041104 508000 150,000.00 - 26,640.27 345,000.00 - - - MntHwyStBrgAdm Land 20041104 508100 - - - - - - - MntHwyStBrgAdm Equipment 20041104 508200 20,000.00 457,366.00 156.84 - - - - MntHwyStBrgAdm Vehicles 20041104 508210 - - 186,460.57 186,460.00 - - - MntHwyStBrgAdm PP E 20041104 508220 - - - - - - - MntHwyStBrgAdm Buildings 20041104 508300 - - - - - - - MntHwyStBrgAdm Infrastructur 20041104 508400 - - - - - - - MOUNTAIN VIEW RD IMPROVEMENT 20041104 508400 MTNVW - - 500,000.00 - - - - TOTAL HIGHWAY MAINTENANCE ADMIN 170,000.00 457,366.00 713,257.68 531,460.00 - - - TrafficSigns CONTRACT SRVCS 20041324 503000 - 436,146.80 - - - - - TrafficSigns CAPOUTLAY<$10K 20041324 508000 - - 17,667.89 - - - - WASHINGTON AVE & BYPASS RD 20041324 508000 BYPAS - - 82,901.79 - - - - GUS NICKS BLVD SIGNAL 20041324 508000 GUSNK - - 51,518.14 - - - - LEE AVE AND POLLARD ST 20041324 508000 LEEAV - - 49,500.00 - - - - WASHINGTON AVE & MTN VW RD 20041324 508000 WASH - - 54,076.00 - - - - TrafficSigns EQUIPMENT 20041324 508200 - - 11,655.00 - 280,000.00 280,000.00 280,000.00 TrafficSigns INFRASTRUCTURE 20041324 508400 - - - - - - - TOTAL TRAFFIC SIGNS & STREET LIGHTS - 436,146.80 267,318.82 - 280,000.00 280,000.00 280,000.00 Refuse Contractual 20042004 503000 - - - - - - - Refuse CapOutlay<$10K 20042004 508000 - - - - - - - Refuse Equipment 20042004 508200 - - - - 20,000.00 20,000.00 20,000.00 Refuse Infrastructure 20042004 508400 - - - - - - - TOTAL REFUSE OPERATIONS - - - - 20,000.00 20,000.00 20,000.00 BldgGrdsAdm Contractual 20043104 503000 - - - - - - - BldgGrdsAdm CapOutlay<$10K 20043104 508000 - 281,098.12 97,624.16 1,168,000.00 - - - Return to Table of Contents 130 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED 2026 2026 BldgGrdsAdm Land 20043104 508100 - - - - - - - BldgGrdsAdm Equipment 20043104 508200 - - - 180,000.00 50,000.00 50,000.00 50,000.00 BldgGrdsAdm Buildings 20043104 508300 - - - - 122,500.00 122,500.00 122,500.00 TOTAL BUILDING AND GROUNDS ADMIN - 281,098.12 97,624.16 1,348,000.00 172,500.00 172,500.00 172,500.00 HealthDeptBldg Contractual 20043404 503000 - - - - - - - HealthDeptBldg CapOutlay<$10 20043404 508000 - - - - - - - HealthDeptBldg PP E 20043404 508220 - - 4,290.56 - - - - HealthDeptBldg Buildings 20043404 508300 - - - - - - - HealthDeptBldg Infrastructur 20043404 508400 - - 13,022.37 - - - - CAP OUTLAY - ANNEX/DOH 20043404 590001 - 322,158.98 40,062.80 - - - - TOTAL DOH & ANNEX BUILDING - 322,158.98 57,375.73 - - - - ParksRecAdm Contractual 20071104 503000 - - 30.00 - - - - ParksRecAdm CapOutlay<$10K 20071104 508000 - - - - - - - ParksRecAdm Infrastructure 20071104 508400 - - - - - - - TOTAL PARKS REC ADMIN - - 30.00 - - - - SpecProg Contractual 20071504 503000 - - 265.95 - - - - SpecProg CapOutlay<$10K 20071504 508000 - - - - - - - SpecProg Infrastructure 20071504 508400 - - - - - - - TOTAL SPECIAL PROGRAMS - - 265.95 - - - - WarMem Contractual 20071604 503000 - - - - - - - WarMem CapOutlay<$10K 20071604 508000 - - - - - - - WarMem Buildings 20071604 508300 - - 26.08 - - - - WarMem Infrastructure 20071604 508400 - - - - - - - TOTAL WAR MEMORIAL - - 26.08 - - - - SeniorProg Contractual 20071804 503000 - - 30.00 - - - - SeniorProg CapOutlay<$10K 20071804 508000 - - - - - - - SeniorProg Infrastructure 20071804 508400 - - - - - - - TOTAL SENIOR PROGRAM - - 30.00 - - - - TownMuseum Contractual 20072204 503000 - - - - - - - TownMuseum CapOutlay<$10K 20072204 508000 25,000.00 - - - - - - TownMuseum Infrastructure 20072204 508400 - - - - - - - TOTAL TOWN MUSEUM 25,000.00 - - - - - - Plan Zone Contractual 20081104 503000 - - - - - - - Plan Zone CapOutlay<$10K 20081104 508000 - - - - - - - Plan Zone Equipment 20081104 508200 - - 16.00 - - - - Plan Zone Infrastructure 20081104 508400 - - - - - - - GREENWAY EXPENITURES 20081104 560702 50,000.00 - - - - - - TOTAL PLANNING ZONING 50,000.00 - 16.00 - - - - Econ Dev Contractual 20081504 503000 - - - - - - - Econ Dev CapOutlay<$10K 20081504 508000 40,000.00 362,190.58 208,234.69 200,000.00 - - - Vinton Parking Lot 20081504 508000 PARKG - - 441,399.78 - - - - CBA&A - TRAILER PARK PRJ 20081504 508000 TPPRJ - - 247,555.25 - - - - Return to Table of Contents 131 ACCOUNT DESCRIPTION ACCOUNT ORG/OBJ ACTUAL 06-30-2022 ACTUAL 06-30-2023 ACTUAL 06-30-2024 ADOPTED 2026 2026 Econ Dev Land 20081504 508100 - - - 200,000.00 - - - Econ Dev Infrastructure 20081504 508400 - - - - - - - Gish Mill Delivery 20081504 550000 250,000.00 21,640.83 6,300.00 - - - - TOTAL ECONOMIC DEVELOPMENT 290,000.00 383,831.41 903,489.72 400,000.00 - - - TOTAL CAPITAL FUND EXPENDITURES 835,000.00 1,890,829.29 2,044,479.14 2,409,460.00 500,000.00 500,000.00 500,000.00 Return to Table of Contents 132 Original Issue Balance as of Principal Interest Total Debt General Fund 2,228,408.87$ 2013 Carter Bank Refunding 2.05%11/1/2024 -$ - - - 702,000.00$ Series 2016A VML/VACO Refunding 2.05%2/1/2027 215,000.00$ 72,000.00 2,993.00 74,993.00 1,786,000.00$ 2016B VML/VACO Refunding 2.05%8/1/2027 770,000.00$ 196,000.00 10,270.50 206,270.50 305,000.00$ Refunding of Series 2006A VRA, 2021 Series 1.66%6/30/2027 110,000.00$ 55,000.00 1,792.80 56,792.80 1,225,000.00$ Refunding of Series 2013, 2021 Series 1.66%6/30/2033 841,000.00$ 99,000.00 13,960.60 112,960.60 4,429,000.00$ New Money 2021 Series 1.66%6/30/2031 2,737,000.00$ 438,000.00 45,434.20 483,434.20 4,673,000.00$ 860,000.00$ 74,451.10$ 934,451.10$ Debt Reimbursements Roanoke County 2013 Carter Bank Refunding 11/1/2024 -$ -$ -$ -$ Roanoke County Series 2016A VML/VACO Refunding 2/1/2027 (180,000.00)$ 36,000.00$ (1,469.50)$ 34,530.50$ Roanoke County Refunding of Series 2006A VRA, 2021 Series 6/30/2027 (110,000.00)$ (55,000.00)$ (1,792.80)$ (56,792.80)$ WVWA 2016B VML/VACO Refunding 8/1/2027 (770,000.00)$ (196,000.00)$ (10,270.50)$ (206,270.50)$ WVWA Refunding of Series 2013, 2021 Series 6/30/2033 (841,000.00)$ (99,000.00)$ (13,960.60)$ (112,960.60)$ WVWA New Money 2021 Series 6/30/2031 (2,737,000.00)$ (438,000.00)$ (45,434.20)$ (483,434.20)$ (4,638,000.00)$ (752,000.00)$ (72,927.60)$ (824,927.60)$ Disclaminer: The total debt payments are subject to change. The listed schedule can vary from the amount budgeted in the expenditure details due to early payoffs of some debt after the finalization of the budget.Return to Table of Contents 133 Return to Table of Contents 134 CIP Funding Description Amount Budget Code Streetsweeper 280,000 20041324 508200 Downtown Furniture 20,000 20042004 508200 HVAC Upgrades for Public Works 27,500 20012114 508200 Gateway Entrance Signs 122,500 20043104 508300 Vinton History Museum 50,000 20043104 508200 Return to Table of Contents 135 FY26 Streetsweeper 280,000 Downtown Furniture 20,000 HVAC Upgrades for Public Works 27,500 Gateway Entrance Signs 122,500 Vinton History Museum 50,000 TOTAL 500,000 FY27 Public Works and Gearheart Park Storage and Building 200,000 Community Center Façade Updates 200,000 Knuckleboom Replacement 230,000 Virginia / Hardy Paving 525,000 Underground Fuel Storage Tanks 80,000 Reconstruct Public Works Parking Lot 75,000 Replace Backhoe-Frontend Loader 110,000 Curb, Gutter and Sidewalk Construction- Bypass Rd 150,000 TOTAL 1,570,000 FY28 Washington Ave Paving 750,000 Dumptruck & Snow Plow Replacement 175,000 Bridge Maintenance, Garthright Bridge 750,000 Public Works Building and Garage Updates 200,000 Curb, Gutter and Sidewalk Construction- Hardy/VA Rd 150,000 TOTAL 2,025,000 FY29 Municipal Building Roof Replacement 250,000 Senior Van Replacement 125,000 Dumptruck & Snow Plow Replacement 175,000 Miscellaneous Public Works Equipment 200,000 Street Sweeper Replacement 300,000 TOTAL 1,050,000 FY30 Refuse Truck Replacement 505,000 Hook Truck and Attachments 165,000 Garage - Manual 3-ton Crane to Automatic Crane 6,000 Garage - Dual Refrigerate A/C Machine 10,000 Garage - Set of Four Column Lifts 45,000 TOTAL 731,000 5,876,000 Town of Vinton, Virginia FY26-30 CIP Planning Worksheet Return to Table of Contents 136 Fund/Description Operating Budget Impact Capital Fund Streetsweeper Downtown Furniture Gateway Entrance Signs Vinton History Museum TOTAL CAPITAL FUND 5,500.00 500,000.00 2025-2026 Capital Improvement Project Costs Projected Operating Impact FY2026 CIP Return to Table of Contents 137 Return to Table of Contents 138 Grade Title Minimum Midpoint Maximum 9 Open 30,708.38$ 35,419.12$ 40,731.99$ 10 11 12 13 EO I 37,326.22$ 43,052.16$ 49,509.99$ 14 15 16 43,209.77$ 49,838.26$ 57,314.00$ 17 Planning and Zoning Coordinator, Records Manager 45,370.26$ 52,330.17$ 60,179.70$ 18 Standards Police Officer, Records Manager 47,638.77$ 54,946.68$ 63,188.68$ 19 50,020.71$ 57,694.01$ 66,348.12$ 20 Utility Systems Manager, Associate Planner, General Services 52,521.75$ 60,578.71$ 69,665.52$ 21 Open 55,147.83$ 63,607.65$ 73,148.80$ 22 23 24 25 Assistant Public Works Director, Assistant Finance Director, Assistant Planning and Zoning Director, Econ Dev Specialist, Community 67,032.54$ 77,315.50$ 88,912.82$ 26 Open 70,384.16$ 81,181.27$ 93,358.46$ 27 28 29 Open 81,478.47$ 93,977.47$ 108,074.09$ 30 Public Works Director, Planning and Zoning Director, Human Resources/Risk Management Director, Cultural Placemaking and Events Director,Finance Director/Treasurer, Capital Projects Director,Deputy Chief of Police 85,552.39$ 98,676.34$ 113,477.79$ 31 32 Police Chief, Deputy Town Manager 94,321.51$ 108,790.67$ 125,109.27$ TOWN OF VINTON PAY CLASSIFICATION PLAN Effective July 1, 2025 Return to Table of Contents 139 Return to Table of Contents 140 TOWN OF VINTON TAXES, LICENSES AND FEES SCHEDULE EFFECTIVE JULY 1, 2025 Real Estate Tax* $.07 per $100 assessed value (+ $1.03 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 (+$3.40 to Roanoke County) Machinery and Tools Tax* Value Used For Taxes: Original Total Capitalized Cost Nominal Rate Per $100: $1.00 (+$2.80 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 Return to Table of Contents 141 Electric Utility Consumer Tax* Residential Consumer: .00900 per kWh/month not to exceed $1.80/month Commercial Consumer: .00610 per kWh/month not to exceed $600.00/month Industrial Consumer: .00640 per kWh/month not to exceed $600.00/month Local Telephone Utility Consumer Tax Local tax replaced with statewide tax under the Enhanced Public Safety Telephone Services Act, 2000 Va. Acts ch.1064 Meals Tax 6% on the amount paid for meal(s) purchased from any food establishment, whether prepared in such food establishment or not, and whether consumed on the premises or not. Mobile Phone Utility Consumer Tax All Consumers: 10% of charges per month to $30.00 in charges per month. Natural Gas Utility Consumer Tax* Residential Consumer: .12183 per CCF/month not to exceed $1.80/month Commercial Consumer: .12183 per CCF/month not to exceed $600.00/month Industrial Consumer: .12183 per CCF/month not to exceed $600.00/month Public Water Utility Consumer Tax* Residential Consumer: 12% per two-month billing period with a Maximum of $1.80 ($15.00 x 12%) per billing period Commercial/Industrial Consumer: 12% per monthly billing period with a maximum of $600.00 ($5,000.00 x 12%) Transient Occupancy Tax 7% on the amount paid for a room or space provided on hotel, motels or campgrounds. *These utilities also pay a license tax of one-half (1/2) of one (1) percent of gross receipts accruing from sales to the ultimate consumer in the Town of Vinton. Return to Table of Contents 142 Classification Rates Minimum Fee Retail $0.20 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Business Services $0.36 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Professional/Financial $0.58 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Wholesale $0.05 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Contractor $0.16 per $100.00 of gross receipts $30.00 gross receipts 0 - $125,000 Peddlers – General $250.00 per person Peddlers – Perishable $ 50.00 per person Itinerant Vendor – General $500.00 per person Itinerant Vendor – Perishable $ 50.00 per person **Additional fees may apply for alcoholic beverages and coin operated machines 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. Business Licenses Fees Return to Table of Contents 143 Farmer’s Market Fees The Vinton Farmers’ Market will operate from April through October, Tuesday through Friday from 9:00 a.m. until 6:00 p.m. and Saturday from 9:00 a.m. until 1:00 p.m. The Town of Vinton reserves the right to change or modify the operating hours and season. Daily $ 10.00 Monthly $240.00 War Memorial Rental Fees The rates listed below are maximum set rates and are subject to change based on the circumstances of each event. Hourly rates and non-profit rates are available upon request. Additional time can be rented on a pro-rated hourly rate schedule. This proposal became effective for all new bookings made after January 1, 2021. Business/Individual Rental Rates Event Schedule Library South Ballroom North Ballroom Wedding*/Special Event Rental Rates Friday & Saturday $3,500 Saturday Only $2,800 Sunday Only $2,500 *Weddings require a $500.00 non-refundable deposit **Campus includes access to entire facility, linens, decorations, etc. Miscellaneous Rental Rates/Fees Parking Lot (Per Day) $80.00 Kitchen* 4 Hour Block $20.00 8 Hour Block $40.00 Administrative Fee $40.00 For processing refunds *Requires one-time $150.00 non-refundable damage deposit Town of Vinton Employees, Non-Profit Organizations, and Veterans eligible for 10% discount. Authority-Resolution No. 2398 effective January 1, 2021 Return to Table of Contents 144 Planning and Zoning Administrative Appeal $250 fee plus $250 legal ad fee Amend Proffers Same Fee as Rezoning Changes to Approved Site Plan $0 (minor); $350 (major) Copy of Comp/Econ. Dev. Plan Booklet $45 Copy of Subdivision Ordinance $30 Copy of Zoning Map $1 (8 X 10 only in color) Copy of Zoning Ordinance $25 Rezoning - to GB, CB, M-1 or M-2 $850 Rezoning - to PD or MUD $850 Rezoning - to R-3 or R-B $750 Rezoning - to R-LD, R-1, R-2 $650 Sign Permit – Special Event $25 Sign Permit -Permanent $45 up to $1,000 plus $5.00 per additional $1,000 of cost or portion thereof Site Plan Review $600 Special Use Permit $500 Subdivision Review - Large (5+ lots) $500 Subdivision Review - Small (1 - 4 lots) $150 Vacation of Easement or Plats $100 Variance Application $400 Zoning Permit $35 Zoning/Home Occupation Permit $35 Zoning Permit -New Construction $35 Zoning Verification Letter $0 for a basic letter stating tax map no., property address, and zoning district only $25 for more detailed letter with more information about zoning and property Police Department General Contractual Police Services $ 52.00/hour with 2 hour minimum Precious Metals Dealer Permit $200.00 Police Report $ 15.00 Restricted Parking Permits $ 5.00 Solicitor’s Permit $ 20.00 False Alarms Fifth Dispatch $ 25.00 Sixth Dispatch $ 50.00 Seventh Dispatch $100.00 Eighth and Subsequent Dispatches $150.00 Littering Penalty $ 50.00 Parking Penalties Overtime parking $ 20.00 No parking zone $ 20.00 Parking in handicapped zone $100.00 Restricted parking area $ 10.00 No stopping or standing zone $ 10.00 Return to Table of Contents 145 Blocking traffic $ 10.00 Fire lane or within 15 feet of fire hydrant $ 50.00 Parking in front or public or private driveway $ 10.00 Parking in wrong direction $ 20.00 3rd violation within seven (7) day period $100.00 Parking without valid state license $ 15.00 Parking without valid state inspection $ 15.00 Parking over four (4) days $ 15.00 Parking commercial vehicle-residential area $ 10.00 Other $ 10.00 Public Works Additional town-issued refuse carts* $5.00/month per cart Residential-one (1) additional cart Business and Commercial – two (2) additional carts Excessive amounts of bulk, large items, yard waste, brush and limbs requiring five (5) full-size pickup truck loads* $50.00 Additional fee for each full-size pickup truck load over five (5) $15.00 Treasurer/Finance Department General Returned check fee $50.00 DMV Stop Fee $25.00 Duplicate Bill Fee $ 5.00 VLF Transfer Fee $ 1.00 Motor Vehicle License Fees Antique vehicle $ 5.00 Motor vehicle, trailer, semitrailer $20.00 Motorcycle $15.00 Vehicles with gross weight of 4,001 or more $25.00 Transfer fee for replacement vehicle $ 1.00 Public Rights-of-Way User Fee A public rights-of-way user fee is imposed upon each access line of every provider of telecommunications as established under Section 56-468.1 of the 1950 Code of Virginia, as amended. The Town will apply the public rights-of-way use fee as calculated by the Virginia Department of Transportation as provided by law. Return to Table of Contents 146 NOTICE OF PUBLIC HEARING FOR PROPOSED REAL PROPERTY TAX INCREASE The Town of Vinton proposes to increase property tax levies. 1. Assessment Increase: Total assessed value of real property, excluding additional assessments due to new construction or improvements to property, exceeds last year's total assessed value of real property by 6.66 percent. 2. Lowered Rate Necessary to Offset Increased Assessment: The tax rate which would levy the same amount of real estate tax as last year, when multiplied by the new total assessed value of real estate with the exclusions mentioned above, would be $0.066 per $100 of assessed value. This rate will be known as the "lowered tax rate." 3. Effective Rate Increase: The Town of Vinton proposes to adopt a tax rate of $0.07 per $100 of assessed value. The difference between the lowered tax rate and the proposed rate would be $0.004 per $100, or 6.06 percent. This difference will be known as the "effective tax rate increase." Individual property taxes may, however, increase at a percentage greater than or less than the above percentage. 4. Proposed Total Budget Increase: Based on the proposed real property tax rate and changes in other revenues, the total budget of the Town of Vinton will exceed last year's by 0.25 percent. A public hearing on the increase will be held on Tuesday, April 1, 2025, at 6:00 p.m. or as soon thereafter as the matter may be heard, in the Council Chambers of the Vinton Municipal Building, located at 311 South Pollard Street, Vinton, Virginia. Additional information concerning the meeting and the public hearing will be made available on the Town’s website at least three days before the meeting date. Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager's office at (540) 983-0607. Antonia Arias-Magallon Administrative Manager ------------------------------------------------------------------------------------------------------------------------ Please publish in the Messenger on Thursday, March 20, 2025. Please send invoice and affidavit of publication to: Antonia Arias-Magallon Town Manager's Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 Return to Table of Contents 147 ORDINANCE NO. 1066 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, APRIL 1, 2025, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA 24179 AN ORDINANCE TO PROVIDE FOR THE ANNUAL LEVY ON REAL ESTATE IN THE TOWN OF VINTON, VIRGINIA WHEREAS, it is desirable of the Town of Vinton to collect real estate taxes semi-annually by June 5th and December 5th; and WHEREAS, the annual levy is necessary to provide for the daily operation of various municipal departments of the Town of Vinton, and thus avoid creating an emergency. NOW THEREFORE, BE IT ORDAINED by the Council of the Town of Vinton that the tax levy for the calendar year 2025 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 ($0.07) per ONE HUNDRED DOLLARS ($100.00) of the assessed value for the calendar year 2025." 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 McCarty, with the following votes recorded: AYES: Liles, McCarty, Stovall, Mullins, Grose NAYS: None APPROVED: ____________________________________ Bradley E. Grose, Mayor ATTEST: _____________________________________ Antonia Arias-Magallon, Town Clerk Return to Table of Contents 148 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, April 1, 2025, at 6:00 p.m. or as soon thereafter as the matter may be heard, in the Council Chambers of the Vinton Municipal Building, located at 311 South Pollard Street, Vinton, Virginia, on the following, to-wit: TO SET A PERSONAL PROPERTY TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. TO SET A MACHINERY AND TOOLS TAX RATE OF NOT MORE THAN $1.00 PER $100 ASSESSED VALUATION IN THE TOWN OF VINTON. Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Antonia Arias-Magallon Town Clerk/Administrative Manager ------------------------------------------------------------------------------------------------------- Please publish in the Messenger on Thursday, March 20, 2025. Please send invoice and affidavit of publication to: Antonia Arias-Magallon Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 Return to Table of Contents 149 ORDINANCE NO. 1067 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL, HELD ON TUESDAY, APRIL 1, 2025, AT 6:00 P.M., IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA 24179 AN ORDINANCE to provide for the annual levy on all personal property in the Town of Vinton, Virginia, and to provide for the annual levy on the classification of vehicles owned by disabled veterans, pursuant to § 58.1-3506 of the Code of Virginia (1950, as amended, and by the adoption of Ordinance No. 594 dated August 17, 1993, by the Vinton Town Council. WHEREAS, it is desirable for the Town of Vinton to collect personal property taxes by May 31, 2025; 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 2025 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 2025 shall be fifty percent (50%) or fifty cents ($0.50) per one hundred dollars 100.00) of the assessed valuation of one motor vehicle owned and regularly used by a disabled veteran, subject to certain qualifications; and BE IT FURTHER ORDAINED that a copy of this Ordinance be immediately forwarded by the Town Clerk to the Commissioner of Revenue for Roanoke County/Town of Vinton, and to the Finance Director/Treasurer of the Town of Vinton. This Ordinance adopted on motion made by Vice Mayor Mullins and seconded by Council Member Stovall, with the following votes recorded: AYES: Liles, McCarty, Stovall, Mullins, Grose NAYS: None APPROVED: Bradley E. Grose, Mayor ATTEST: Antonia Arias-Magallon, Town Clerk Return to Table of Contents 150 LEGAL NOTICE TOWN OF VINTON, VIRGINIA NOTICE OF PUBLIC HEARING Please be advised that the Vinton Town Council will hold a public hearing at its meeting on Tuesday, May 20, 2025, at the Vinton Municipal Building, 311 S. Pollard Street, Vinton, Virginia, at 6:00 p.m. or as soon thereafter as the matter may be heard, for the purpose of discussing the proposed FY2025-2026 Town of Vinton Budget. Revenues Total All Funds General Fund $13,557,181 Grant Fund $4,000 Capital Fund $500,000 Total Revenues $14,061,181 Expenditures General Fund: Town Council $184,066 Town Manager's Office 579,980 Human Resources 297,219 Treasurer/Finance Department 884,299 Police Department 3,209,751 Police/Animal Control 4,100 Public Works Administration 638,462 Maintenance/Highways/Streets/Bridges 1,752,285 Snow and Ice Removal 20,600 Refuse Collection 604,448 Recycling 75,353 Building & Grounds 512,009 War Memorial 399,150 Special Programs 298,810 Planning & Zoning 514,628 Economic Development 98,913 Town Museum 23,117 Commonwealth Attorney 45,000 Town Attorney 35,000 E911/Communications Services 150,000 Traffic Signs and Street Light 110,000 General Property 2,300 Health Department 26,000 Greenway 11,000 Vinton Veterans Monument 5,000 Performance Agreements 913,350 Public Transportation 80,000 Vinton Business Center 2,850 Audit 65,000 Fire & EMS 2,385 Debt Retirement 859,458 Stormwater Administration 160,142 Stormwater Street and Road Cleaning 123,593 Stormwater Operations 368,913 Transfer to Other Funds 500,000 Total General Fund $13,557,181 Return to Table of Contents 151 Grant Fund: VML Risk Management Grant $4,000 Total Grant Fund $4,000 Capital Fund: Public Works $280,000 Building and Grounds 27,500 Town Museum 50,000 Economic Development 142,500 Total Capital Fund $500,000 Total Combined Expenditures $14,061,181 Persons requiring special assistance to attend and participate at this public hearing should contact the Town Manager’s office at (540) 983-0607. Megan K. Lawless Executive Assistant to the Town Manager ------------------------------------------------------------------------------------------------------- Please publish as a Display ad in The Vinton Messenger on Thursday, May 8, 2025 and Thursday, May 15, 2025. Please send invoice and affidavit of publication to: Megan K. Lawless Town Manager’s Office Vinton Municipal Building 311 South Pollard Street Vinton, VA 24179 (540) 983-0607 Return to Table of Contents 152 ORDINANCE NO. 1068 AT A REGULAR MEETING OF THE VINTON TOWN COUNCIL HELD ON TUESDAY, JUNE 3, 2025, AT 6:00 PM IN THE COUNCIL CHAMBERS OF THE VINTON MUNICIPAL BUILDING, 311 SOUTH POLLARD STREET, VINTON, VIRGINIA. WHEREAS, the Town Charter and Virginia Code require that Council adopt a budget by July 1st for the new fiscal year; and WHEREAS, the Council has reviewed the proposed budget, which is attached hereto and incorporated herein, and is of the opinion that the Town government can operate for the twelve-month period beginning July 1, 2025, to June 30, 2026, with the revenues and expenditures contained in the attached proposed 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 attached budget reflecting revenues and expenditures for the fiscal year beginning July 1, 2025, and ending June 30, 2026, is hereby approved. BE IT FURTHER ORDAINED that the Council of the Town of Vinton hereby appropriates funds for the expenditures set out in the approved budget for the fiscal year beginning July 1, 2025, and ending June 30, 2026, and the Town Manager is authorized to expend funds in accordance with this appropriation. 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, 2025. This Ordinance adopted on motion made by Council Member Stovall, seconded by Council Member Liles, with the following votes recorded: AYES: Liles, McCarty, Stovall, Mullins, Grose NAYS: None APPROVED: ______________________________ Bradley E. Grose, Mayor ATTEST: _____________________________________ Richard W. Peters, Jr., Town Clerk Return to Table of Contents 153 Revenues Total All Funds General Fund $13,557,181 Grant Fund $4,000 Capital Fund $500,000 Total Revenues $14,061,181 Expenditures General Fund: Town Council $184,066 Town Manager's Office 579,980 Human Resources 297,219 Treasurer/Finance Department 884,299 Police Department 3,209,751 Police/Animal Control 4,100 Public Works Administration 638,462 Maintenance/Highways/Streets/Bridges 1,697,035 Snow and Ice Removal 20,600 Refuse Collection 604,448 Recycling 75,353 Building & Grounds 512,009 War Memorial 399,150 Special Programs 298,810 Planning & Zoning 514,628 Economic Development 154,163 Town Museum 23,117 Commonwealth Attorney 45,000 Town Attorney 35,000 E911/Communications Services 150,000 Traffic Signs and Street Light 110,000 General Property 2,300 Health Department 26,000 Greenway 11,000 Vinton Veterans Monument 5,000 Performance Agreements 913,350 Public Transportation 80,000 Vinton Business Center 2,850 Audit 65,000 Fire & EMS 2,385 Debt Retirement 859,458 Stormwater Administration 160,142 Stormwater Street and Road Cleaning 123,593 Stormwater Operations 368,913 Transfer to Other Funds 500,000 Total General Fund $13,557,181 Grant Fund: VML Risk Management Grant $4,000 Total Grant Fund $4,000 Capital Fund: Public Works $280,000 Building and Grounds 27,500 Town Museum 50,000 Return to Table of Contents 154 Economic Development 142,500 Total Capital Fund $500,000 Total Combined Expenditures $14,061,181 Return to Table of Contents 155 Town of Vinton, Virginia General Fund Unassigned Fund Balance Policy Purpose: The Town of Vinton establishes its General Fund Unassigned Fund Balance policy to maintain adequate levels of fund balance to mitigate current and future risks and to ensure stable tax rates. Reserve Level: The Town Council hereby establishes the following minimum General Fund reserve target: 1.The Town shall strive to maintain a General Fund Unassigned Fund Balance not to fall below two months of budgeted General Fund Revenues, the policy floor, and the Town will target to maintain an Unassigned Fund Balance equal to four months of budgeted General Fund Revenues, the policy target. These funds are set-aside to address potential identified risks: a.Economic Uncertainty – A high percentage of Town Revenues are based on consumer driven spending versus assessed property taxes. Adequate Unassigned Fund Balance will allow the Town to be prepared for rises and falls in the local economy, and will help mitigate the need for tax increases to offset losses. b.Emergency Reserve – Unplanned natural disasters and unforeseeable emergencies can create a difficult situation without appropriate Unassigned Fund Balance or cash reserves to pay unplanned costs. The Town strives to maintain an adequate level of Unassigned Fund Balance to allow quick recovery from an extreme event. c.Working Capital – The Town Revenue sources are lower during the first six months or the year although budgeted expenditures are planned on a more consistent basis. Maintaining an adequate level of Unassigned Fund provides the Town with appropriate reserves for cash flow to keep consistent spending and decrease the occurrence of spending freezes. 2.The appropriate level of General Fund reserves shall be reviewed annually each year during the budget preparation. Return to Table of Contents 156 Use of Reserve Funds: Economic Uncertainty – Funds reserved under this category shall be used to mitigate annual revenue shortfalls (actual revenues less than projected revenues) due to slowdown in local economic conditions as well as reductions in revenues caused by actions by State/Federal governments. Should any unanticipated reductions in revenues be deemed to be recurring, adjustments will be made in the following budget so as to reflect revised revenue projections. Any reserve funds expended within this category that result in year-end reserves below the established policy floor level shall be restored in the subsequent budget year. However, if the reserve level falls to below ten percent (10%) of budgeted General Fund Revenues, the Town Council may restore funds over a multi-year period. Emergency Reserve - Funds reserved under this category shall be used to mitigate costs associated with unforeseen emergencies, including natural disasters. Should unforeseen and unavoidable events occur that require expenditure of Town resources beyond those provided for in the annual budget, the Town Manager shall have the authority to approve appropriation of Emergency Reserve Funds. The Town Manager shall then present to the Town Council – no later than its first regularly scheduled meeting – a resolution confirming the nature of the emergency and formally authorizing the appropriation of reserve funds. Working Capital – The Town uses a pooled cash method of accounting, which accounts for funds separately on the General Ledger, but allows cash balances to be combined in banking institutions for ease of use and/or higher interest earnings. The Town Treasurer may use the Unassigned Fund Balance during the year to provide adequate cash flow for expenditure needs during low periods of revenue collection or to account for reimbursable expenditures. If the Unassigned Fund Balance is not adequate to meet anticipated cash flow needs, the Treasurer will work with the impacted Departments to create a plan of action to avoid overspending of available cash reserves. Excess Fund Balance: After the end of each fiscal year, the Treasurer’s Office/Finance Department will report on the audited year-end budgetary fiscal results. Should actual General Fund revenues exceed expenditures, a year-end operating surplus shall be reported. Any year-end operating surplus which results in the General Fund balance exceeding the policy target level shall be deemed available for allocation for the following, subject to Council approval: 1.Transfer to the Capital Fund for appropriation within the Capital Improvement Program Budget and/or Deferred Maintenance Program for non-recurring needs or establishing a balance for future Capital Projects. Return to Table of Contents 157 2.Re-evaluate items from the subsequent year’s operating budget that were not funded because of concern of budget shortfalls and provide for one-time, non- recurring needs. It is the intent of the Town Council to limit use of fund balances in the General Fund to address unanticipated one-time needs. Fund Balances shall not be applied to recurring annual operating expenditures. Adopted by Vinton Town Council on April 6, 2021 by Resolution No. 2421 Return to Table of Contents 158 Town of Vinton, Virginia Grant Policies and Procedures Purpose and Definition: The purpose of the grant policies and procedures outlines in this document is to ensure proper oversight of all funds appropriated to the Town, to minimize the Town’s risk of non- compliance with grant requirements, and to ensure proper administration and accounting of all grants. For the purpose of this policy, a grant is defined as follows: An award of financial assistance in the form of money or property by a funding source outside of the Town of Vinton to include the federal government, state government, other local governments, non-profit agencies, private businesses and/or citizens that the Town has the ability to accept or reject. Responsibility: The Town Manager authorizes the Finance Department to promulgate any procedures that minimize the Town’s risk for non-compliance with grant requirements and for providing support to requesting departments. The Finance Department will maintain a back-up file for all grants in order to facilitate management reporting and overall monitoring. The required central grant file will be maintained by the department seeking grant funds and must be retained in accordance with Library of Virginia retention standards. For Federal Grants, the department managing the grant should ensure compliance with the Federal Office of Management and Budget (OMB) general requirements and any other requirements specified by the grant conditions or funding source. The Finance Department will review expenditures for obvious non-compliance and will act as a liaison with independent auditors, but may direct questions regarding grant compliance to the department contact. Unless otherwise directed by the granting authority, departments shall utilize Title 2, Subtitle A, Chapter II, Part 200 (2 CFR § 200 et seq.) for Federal Grant Compliance. Grant Application Procedures: 1.Department heads are required to inform the Finance Department prior to the submission of any grant application. The department applying for the grant should provide the narratives, specifics and technical verbiage for the grant application as well as the assumption of responsibility for fulfilling grant requirements. The Finance Department may develop a form to be completed by the department to collect this information. All grant awards should be immediately reported to the Director of Finance. Department heads are responsible for all interim and final reporting requirements and for the monitoring of special conditions for any grants received in their department. Return to Table of Contents 159 Grant Application Procedures: (Continued) 2.Any grant pertaining to technology will be required to complete a Roanoke County Technology Service Request (TSR) and forward it to the Roanoke County Communication and Information Technology Department (CommIT) before applying for the grant. CommIT must make assurances that any equipment/software purchased will be technologically compatible and can be supported in years to come. 3.The Finance Department will work with the departments to ensure the availability of funds for match requirements. For grant applications where a Council report has not been submitted within a reasonable time, the Finance Department will follow up with the department to see that proper Council procedures are followed. 4.If the grant is incorporated into the Adopted Town of Vinton Budget and appropriated, then no additional Council approval is required for the application and acceptance of the grant. However, supporting documentation to assist in the monitoring of the grant should still be forwarded to the Finance Department. 5.All grant award acceptances must have approval from the Town Manager and the Town Council, under the provisions of this policy. In order for an item to be considered for a Council Meeting, the department must forward the Council Cover Sheet, Resolution, and any additional documentation needed to the Town Clerk in accordance with Council Meeting procedures. 6.In the event that a grant application is denied by the grantor, a copy of the letter of denial shall be forwarded to the Finance Department for its records. Grant Acceptance Procedures: 1.Whenever possible, requests for grants of a recurring nature should be submitted to the Finance Department through the normal budget process that must be approved by the Town Council. 2.The grant award letter/acceptance agreement will be forwarded to the Finance Department. If deemed necessary, the Finance Department may forward the grant award letter/agreement to the Town Attorney for legal review of any clauses or special grant conditions to ensure compliance with particular federal or state laws and regulations. 3.Upon receiving notification of award acceptance, the Finance Department will assign the next available General Ledger codes and the department managing the grant will be notified. 4.In order for expenditures to be processed against a grant, a budget appropriation must be established through Council action. The department requesting a grant will prepare the Council package unless the grant has already been approved by the Town Council during the annual budget process. Return to Table of Contents 160 Grant Acceptance Procedures: (Continued) 5.For reimbursable grants, all reimbursement requests should be copied and forwarded to the Finance Department, noting the applicable account code for the receipting of funds. 6. Departments must immediately notify the Finance Department if: a.There is a subsequent alteration in the funding configurations; b.There is a subsequent alteration in the Town’s financial obligation; c.Grant funds will be carried forward into the next fiscal year; d.There is any notification that the grant will be terminated. 7.Departments are responsible for ensuring that all funds are expended or encumbered prior to the end of the grant period in order for funds to be used adequately and not lost in future award periods. Grant Monitoring and Reporting: 1. Monitoring of Grants a. Departments are responsible for the continuous monitoring of the financial status of grants. The Finance Department will provide departments with ERP Software access and network drive access to monthly financial reports for such monitoring. Departments must review the monthly financial reports and notify the Finance Department promptly of any discrepancies noted and/or additional reports needed. b.Line item budget amendments must be approved prior to grant expenditures being made in order to avoid lost grant funds when/if amendments are denied. Line items can go negative as long as the grant account is not negative in total. However, the department should remember that expenditures must be reported to the grantor by line item and must be allowable in the line item reported and spent. c.Departments must also monitor grants for compliance with all applicable federal, state, and local regulations and ensure that grant expenditures are in compliance with grant procurement policies and procedures. For example, equipment procured with grant funds must be disposed of in accordance with the terms of the grant and OMB Circular A-87 requires payroll costs to be supported properly based on the percentage worked on the grant. Federal grants must meet the requirements set out in OMB Circulars A-87, A-102 and A-133 or the Uniform Grant Guidance, as applicable. Departments should contact the Finance Department if assistance is needed with specific compliance issues. Return to Table of Contents 161 Grant Monitoring and Reporting: (Continued) 2.Grant Reporting a.The requesting department is responsible for providing financial reports to grantors. b.Departments handling grant reporting are responsible for complying by the due dates with all reporting requirements of the grant including financial reporting and reimbursement requests. All reimbursement requests should be copied and forwarded to Finance, with applicable general ledger number, for review. c.Timely requests for reimbursements are crucial to maximize the financial benefits of the grants to the Town. Grant reimbursements should be completed in a timely manner and in accordance with the requirements of the grant. Indirect Costs: Grant applicants may request indirect costs if the application guidelines do not require a federally approved indirect cost rate and the indirect costs are allowed in the grant. Departments should contact the Finance Department for assistance with identifying and calculating indirect costs for inclusion in the grant applications. These funds may be used by the Finance Department to offset costs in overseeing the grant including staff time, external audit expenditures, etc. New Personnel: Any new personnel positions to be created as a result of grant funding must be approved by the Town Manager and properly classified by the Human Resources Director. Departments are to promptly notify Payroll at the start of a new grant period for coding changes needed for those employees being charged to grants since the grant codes may change with each new award year. (Note: Coding changes are noted on the personnel status forms turned into Human Resources by the applicable departments.) Where employees are 100% federally funded by a grant, salaries and wages will be supported by semi-annual certifications stating that the employee worked solely on that program for the period covered by the certification. The certification must be signed by the supervisory official having firsthand knowledge of the work performed by the employee. Where employees are partially federally funded, their daily tasks must be listed on daily activity logs provided by the grantor to support the percentage of time spent working on the grant. Distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards. For example, someone working 75% out of federal funding and 25% out of local funding must complete the daily activity log to substantiate the percentages. Return to Table of Contents 162 Classification of Grant Revenue All federal, state and local grant revenue should be receipted as revenue as opposed to as expenditure refunds in order to be in compliance with approved grant policies. Budgets of expenditures for revenues received are obtained through Council action as previously described above. Year-End Procedures Indicate clearly on July and August check payable requests and credit card logs which fiscal year they are applicable to. Only goods and services received or performed prior to June 30th will be posted back to the prior year. Reconcile July and August expenditures promptly since these adjustments can only be made until August 15th, due to audit timing and materiality of expenditures. Ensure all funds are correctly expended or encumbered prior to the end of the grant period in order for funds to be adequately used and not lost in future award periods. Financial Management Standards: (§ 200.300 - § 200.309) The standards for financial management are found at 2 CFR § 200.302. Among other mandates, a selection of the required standards provide for the following: 1. Identification a.Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they are received. Federal program and Federal award identification must include, as applicable, the Assistance Listings title and number, Federal award identification number and year, name of Federal agency, and, if applicable, name of pass-through entity. The Town uses a separate fund on the General Ledger to identify grants. 2.Financial Reporting & Accounting Records a.Accurate, current and complete disclosure of the financial results of each federal award programs must be made in accordance with the requirements of 2 CFR § 200.328 and 200.329, the financial reporting requirements set forth in the Government Accounting Standards Board (GASB) on the Schedule of Federal Awards (SEFA), and with Generally Accepted Accounting Principles (GAAP). The Town complies with this standard in the preparation of its Annual Report. Procurement: (§ 200.318 - § 200.326) The Town maintains a local Procurement Policy that complies with the Virginia Public Procurement Act (VPPA). In addition to the Town’s procurement policy and State code, purchasing with federal funds shall comply with the applicable subsections Subpart D of Part 200, including the following limited selection: Return to Table of Contents 163 1.§ 200.318 General Procurement Standards a.The Town must use its own documented procurement procedures, consistent with applicable State and local regulations, for the acquisition of property or services, which procurement procedures must conform to applicable Federal law and the standards identified in 2 CFR § 200317 through 200.327. b.The Town must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. c.The Town must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. i.Such conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. ii.The officers, employees, and agents of the Town may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the Town may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value. iii.The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the Town. iv.The current Standards of Conduct are documented in the Town’s Employee Handbook and in the State and Local Government Conflict of Interests Act, Va. Code §§ 2.2-3100 through 2.2-3132. d.The Town’s procedures must avoid acquisition of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical approach. Return to Table of Contents 164 Procurement: (§ 200.318 - § 200.327) (Continued) e.To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services across the Federal Government, the Town is encouraged to enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. f.The Town is encouraged to use Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use is feasible and reduces project costs. g.The Town is encouraged to use value engineering clauses in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost. h.The Town must award contracts only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. See also 2 CFR § 200.214 Suspension and debarment. i.A copy of the required certification related to the suspension and disbarment of the vendor MUST be obtained before any funds are spent. This copy must be kept with the grant central file, and be available for Town auditors, when requested. This information is available on the System for Award Management web page and can be accessed at the following address: http://www.sam.gov/. You will see a message showing whether or not your vendor is excluded. Please print this screen and save in your grant file to show compliance with this requirement. If the vendor is excluded, you may NOT purchase for that source. i.The Town must maintain documentation sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejections, and the basis for the contract price. j.The Town may use a time and materials type contract only after a determination that no other contract is suitable and the contract includes a ceiling price that the contractor exceeds at its own risk. Return to Table of Contents 165 Procurement: (§ 200.318 - § 200.327) (Continued) k.The Town alone must be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. 2.§ 200.319 Competition a.All procurement transactions must be conducted in a manner providing full and open competition consistent with the standards of this section and §200.320. The Town shall eliminate unfair competitive advantage. In order to ensure objective contractor performance and eliminate unfair competitive advantage, contractors that develop or draft specifications, requirements, statements of work, or invitations for bids or requests for proposals must be excluded from competing for such procurements. Some of the situations considered to be restrictive of competition include but are not limited to: i.Placing unreasonable requirements on firms in order for them to qualify to do business; ii.Requiring unnecessary experience and excessive bonding; iii.Noncompetitive pricing practices between firms or between affiliated companies; iv.Noncompetitive contracts to consultants that are on retainer contracts; v.Organizational conflicts of interest; vi.Specifying only a “brand name” product instead of allowing “an equal” product to be offered and describing the performance or other relevant requirements of the procurement; and vii.Any arbitrary action in the procurement process. b.The Town must conduct procurements in a manner that prohibits the use of statutorily or administratively imposed state or local geographical preferences in the evaluation of bids or proposals, except in those cases where applicable Federal statutes expressly mandate or encourage geographic preference. Nothing in this section preempts state licensing laws. When contracting for architectural and engineering (A/E) services, geographic location may be a selection criterion providing its application leave an appropriate number of qualified firms, given the nature and size of the project, to compete for the contract. c.The Town must have written procedures for procurement transactions. d.The Town must ensure that all prequalified lists of persons, firms, or products which are used in acquiring goods and services are current and include enough qualified sources to ensure maximum open and free competition. Also, the Town must not preclude potential bidders from qualifying during the solicitation period. Return to Table of Contents 166 Procurement: (§ 200.318 - § 200.327) (Continued) e.Noncompetitive procurements can only be awarded in accordance with §200.320(c). 3.§ 200.320 Methods of procurement to be followed The Town must use one of the following methods of procurement: Informal Procedures a.Small Purchase Thresholds. i.The Town has established small purchase thresholds in its written procurement policies. The Town may use informal purchase procedures up to the maximum amount established in those written procurement policies, consistent with State law. The maximum amount for which the Town may use small purchase procedures shall be known as the Simplified Acquisition Threshold for the purposes of this policy. The Town’s small purchase procedures also shall establish the micro-purchase threshold, below which the Town need not solicit competitive price or rate quotations. b.Procurement by micro-purchases. i.Procurement by micro-purchases is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold. To the extent practicable, the Town must distribute micro-purchases equitably among qualified suppliers. Micro-purchases may be awarded without soliciting competitive quotations if the Town considers the price to be reasonable. c.Procurement by small purchase procedures. i.For purchases above the micro-purchase threshold, the Town shall obtain the number of informal quotes required under the Town’s written purchase procedures. A copy of these quotes must be kept with the grant master file in the department. Procedures must be consistent with the Town’s procurement policy for purchases not to exceed the Simplified Acquisitions Threshold. Purchases over the Simplified Acquisitions Threshold must follow formal procedures. Formal Procedures d.Competitive sealed bidding. i.Competitive sealed bidding may be used consistent with the Town’s procurement policy. Return to Table of Contents 167 Procurement: (§ 200.318 - § 200.327) (Continued) e.Competitive Negotiation (competitive proposals). i. Competitive negotiation may be used consistent with the Town’s procurement policy. ii.Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practical. iii.Proposals must be solicited from an adequate number of qualified sources. iv.The Town must have a written method for conducting technical evaluations of the proposals received and for selecting recipients. v.Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with the price and other factors considered. vi.The Town may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors’ qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in the procurement of A/E professional services. It cannot be used to purchase other types of services through A/E firms. Noncompetitive Procurement f.Noncompetitive Procurement can be used in the following situations: i.The item is available only from a single source; ii.The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; iii.The federal awarding agency or pass-through entity expressly authorized noncompetitive proposals in response to a written request from the Town; or iv.After solicitation of several sources, competition is determined inadequate. 4.§ 200.321 Contracting with small and minority businesses, women’s business enterprises, and labor surplus area firms a.The Town must take all necessary affirmative steps to assure that minority business, women’s business enterprises, and labor surplus area firms are used when possible. Affirmative steps must include: i.Placing qualified small and minority businesses, and women’s business enterprises on solicitation lists; Return to Table of Contents 168 Procurement: (§ 200.318 - § 200.327) (Continued) ii.Assuring that small and minority businesses, and women’s business enterprises are solicited whenever they are potential sources; iii.Dividing total requirements; when economically feasible, into smaller tasks or quantities to permit maximum participation by small and minority businesses, and women’s business enterprises; iv.Establishing delivery schedules, where the requirement permits, which encourage participation by small and minority businesses, and women’s business enterprises; v.Using the services and assistance, as appropriate, of such organizations as the Small Business Administration and the Minority Business Development Agency or the Department of Commerce; and vi.Requiring the prime contractor, if subcontracts are the be let, to make the affirmative steps listed in i. – v. above. 5.§ 200.322 Domestic Preferences for procurements. As appropriate and to the extent consistent with law, the Town should, to the greatest extent practicable under a Federal award, provide a preference for the purchase, acquisition, or use of goods, products, or materials produced in the United States (including but not limited to iron, aluminum, steel, cement, and other manufactured products). The requirements of this section must be included in all subawards including all contracts and purchase orders for work or products under this award. 6.§ 200.323 Procurement of recovered materials The Town must comply with section 6002 of the Solid Waste Disposal Act, as amended by the Resource Conservation and Recovery Act. Please see 2 CFR § 200.323 for further information. 7.§ 200.324 Contract cost and price a.The Town must perform a cost or price analysis in connection with every procurement action in excess of the Simplified Acquisition Threshold including contract modifications. The method and degree of analysis is dependent on the facts surrounding the particular procurement situation, but as a starting point, the Town must make independent estimates before receiving bids or proposals. Return to Table of Contents 169 Procurement: (§ 200.318 - § 200.327) (Continued) b.The Town must negotiate profit as a separate element of the price for each contract in which there is no price competition and in all cases where cost analysis is performed. To establish a fair and reasonable profit, consideration must be given to the complexity of the work to be performed, the risk borne by the contractor, the contractor’s investment, the amount of subcontracting, the quality of its record of past performance, and industry profit rates in the surrounding geographical area for similar work. c.Costs or prices based on estimated costs for contracts under the Federal award are allowable only to the extent that costs incurred or cost estimates included in negotiated prices would be allowable for the Town under Subpart E – Cost Principles of this part. The Town may reference its own cost principles that comply with the Federal cost principles. d.The cost plus a percentage of cost and percentage of construction cost methods of contracting must not be used. 8.§ 200.325 Federal Awarding agency or pass-through entity review Records and documentation must be made available to the Federal awarding agency or the pass-through entity, upon request. Please see 2 CFR § 200.325 for further information. 9.§ 200.326 Bonding Requirements For construction or facility improvement contracts or subcontracts exceeding the Simplified Acquisition Threshold, the Federal awarding agency or pass-through entity may accept the bonding policy and requirements of the Town provided that the Federal awarding agency or pass-through entity has made a determination that the Federal interest is adequately protected. If such a determination has not been made, the minimum requirements for bid bonds, performance bonds, and payment bonds are those set out in 2 CFR §§ 200.325(a) through 200.325(c). 10.§ 200.327 Contract Provisions Town contracts must contain the applicable provisions described in Appendix II to Part 200 – Contract Provisions for non-Federal Entity Under Federal Awards. Town Administration Exemption The Town Manager may exempt any grants from the local requirements of this policy at his/her sole discretion. Adopted by Vinton Town Council on September 21, 2021 by Resolution No. 2451 Return to Table of Contents 170 Return to Table of Contents 171 TOWN OF VINTON PURCHASING POLICY & PROCEDURES This policy is adopted to guide the Town of Vinton in obtaining high quality goods and services at reasonable cost, in conducting all procurement procedures in a fair and impartial manner with avoidance of any impropriety or appearance of impropriety. The Town of Vinton provides an equal competitive opportunity to all vendors by promoting competitive bidding and/or negotiation, while establishing and maintaining trust, confidence, and cooperation with all vendors. The statutes governing the procurement of goods and services by government entities is contained in the Virginia Public Procurement Act (VPPA). 1.SMALL PURCHASES a.Purchases of $5,000 or less. This level of purchase is delegated to the using department head or designee(s) without obtaining quotations or keeping records for procurement purposes. Purchases less than $5,000 up to the limit on the cardholder’s account may be accomplished through the use of a Town Credit Card. Users are encouraged to compare pricing and utilize previous research when purchasing at this level. b.Purchases between $5,000.01 and $20,000. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of a least two attempted telephone, written, catalog or electronic quotations. The using department should obtain these quotations and forward to the Purchasing Agent or Designee for review and purchase order issuance. c.Purchases between $20,000.01 and $50,000.00. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of at least three attempted written or electronic quotations. The using department should obtain these quotations and forward them to Purchasing Agent or Designee for review and purchase order issuance. d.Purchases between $50,000.01 and $100,000. This level of purchase shall be made on the open market on the basis of terms most financially advantageous to the Town. It shall be accomplished through the use of at least four written or electronic quotations. The Purchasing Agent or Designee shall obtain these quotations. 2.LARGE PURCHASES Large purchases are defined as any purchase whereby supplies, goods, construction and services are estimated to cost $100,000.00 and above and professional services over $80,000.00 . 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. Return to Table of Contents 172 Notation: The Invitation for Bid and Request for Proposal are two distinctly different methods of procurement. In general, an Invitation for Bid is the most common and contains specifications, a public bid opening, posted bid tabulations, and a firm price offer from a vendor which may not be changed (unless the price is over the town' s budgeted amount). The Request for Proposal differs in that it is a negotiated procurement. Offers are opened in private with no information regarding contents and prices being released until after the negotiation process. 3.PROFESSIONAL SERVICES Professional Services between $20,000.00 and $80,000.00 . 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 Return to Table of Contents 173 to the purchase. All other requirement of purchasing policies applicable to the value of the purchase shall remain in effect. (2)Emergency Purchase - in cases of emergency, contracts may be entered into or purchases made without competitive bidding or competitive negotiations. However, this provision should be avoided if at all possible and practical under the circumstances. A formal, written documentation of the basis for the emergency and the reasons for selection of the particular vendor or contractor shall be made available to the Town Manager as soon as possible. He/she shall then issue a written notice that the purchase or contract was awarded on an emergency basis, identifying that which was procured, and the date of the procurement or award of contract. This notice shall be posted in a public place within the Vinton Municipal Building prior to actually making the purchase or awarding the contract for service, if possible, or as soon as practical thereafter. This purchase will be placed on a request for P.O. and will be signed by the Town Manager and forwarded to the Finance Department as quickly as possible for processing. In the event the Town Manager is unavailable to make a determination of emergency purchases, his/her designee may be empowered to make such decision. All other requirements of purchasing policies applicable to the value of the purchase shall remain in effect. (3)State Contract - items purchased off contracts negotiated by the Virginia Department of General Services will not require any competitive bids. However, should a similar item of equal quality and at less cost be obtained from another vendor, the regular purchasing policies will still be effective, with the state contract price shown on quotation forms as a comparative bid. If the state contract is used, notation of such and contract number should be made on the request for P.O. and forwarded to the approving authority for further processing according to the policy applicable to the value of the purchase. The Finance Department should denote the state contract number on the P.O. when processing. All other requirements of purchasing policies applicable to the value of the purchase shall remain in effect. (4)Cooperative Procurement - items or services purchased in conjunction with another public body or agency for the purpose of combining requirements to increase efficiency or reduce administrative expense on projects or services participated jointly with the Town of Vinton. A public body may also purchase from another public body's contract even if it did not participate in the request for proposal or invitation to bid, if the request for proposal or invitation to bid specified that the procurement was being conducted on behalf of other public bodies, except for instances stated in Sec. 2.2-4304 of the Virginia State Code. When entering into such an agreement, it shall be determined by the Town Council of the Town of Vinton which locality will be responsible for purchasing and/or contracting of services and the subsequent use of procurement policies of such lead locality. If another locality is deemed to be the lead agency, any invoices Return to Table of Contents 174 presented to the Town for reimbursement will be noted as such on the invoice and appropriate purchasing documents. If the Town of Vinton is the lead agency, all procurement policies of the Town applicable to the amount of the invoice will apply. (5)Repetitive Operating Services - for services of recurring operations of the government of the Town of Vinton and which generally is available from a sole source and routine in nature. Examples include utilities such as power, natural gas, and telephone. While no P.O. is needed, the authorizing department head must approve the invoice, but only after reviewing for accuracy and discounting for expenses due from employees, such as long- distance personal telephone calls. Exempted items or services will only be charged to object codes identified for repetitive services or utilities (i.e. object codes #510, electricity; 521, telephone; other utilities, all object codes dealing with salaries or fringe benefits of Town employees, etc.). (6)Contractual Items - items may be bid competitively on a recurring basis for goods or services deemed most cost effective to do such. Examples may include gasoline for Town vehicles, chemicals, asphalt, concrete, salt for snow removal, maintenance service agreements, communication equipment, contracted services provided by Roanoke County or other government, and other goods and services fiscally feasible to procure on a contractual basis to guarantee long term costs. Contractual items must meet all purchasing requirements applicable to the aggregate costs of the term of the contract, including competitive bidding, but does not require a request for P.O. or actual P.O. One (1) copy each of any contract for goods or services must be forwarded to the Town Manager' s office and to the Finance Director/Treasurer to be filed for audit purposes. Any invoices for these goods or services must be clearly marked " Contract Purchase" and approved by the appropriate department head prior to processing. (7) Open-End Purchase Orders - can be issued and approved by the Town Manager, upon request by the department head, for a "not to exceed amount". An open-end purchase order must be approved by the Town Manager, regardless of the amount requested. The P.O. must also state a "not valid after "date to ensure closure on the document. Open-end purchase orders can be used by the Town when unknown items at unknown costs will need to be purchased from a single vendor. Credit cards purchases will be made only upon issuance of an open-end purchase order requested by the proper authority, based upon the dollar value anticipated. The P.O. Request should clearly state in general terms the type of items anticipated to be purchased. Open-end purchases should only be used in situations where due to the volume of items to be purchased and the uncertainty of exact items needed, informal bidding is not practical or efficient. Open end purchasing may also be used when purchasing specific items at public auction when authorized to do so by Town Council through legal resolution. Return to Table of Contents 175 d. Procedure All applicable purchasing policies of the Town of Vinton (unless otherwise noted) should be followed with the variations cited per exception. The Town Manager should be consulted if ambiguities are present, with the decision of the Town Manager on interpretation of this Exception Procurement Policy being final. Adopted by Vinton Town Council on October 4, 2022 , by Resolution No. 2517. Return to Table of Contents 176 Purpose Town of Vinton, Virginia Statement of Investment Policy 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 prndent 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. Return to Table of Contents 177 Delegation of Authority The Town Treasurer is an appointed official provided by the Town Charter who is charged with collecting, safeguarding and disbursing the Town's funds. Therefore the Town Treasurer shall have responsibility for the operation of the investment program. The Town Treasurer shall establish written procedures for the operation of the investment program consistent with this investment policy. Procedures should include references to safekeeping, delivery vs. payment, investment accounting, repurchase agreements, wire transfer agreements, collateral/depository agreement agreements and banking services contracts. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Town Treasurer. The Town may employ an Investment Manager to assist in managing some or the Town's entire Portfolio. Such Investment Manager must be registered under the Investment Advisors Act of 1940 or exempt from registration. Investment Committee The Town shall have an Investment Committee to serve in an advisory capacity. The committee shall be comprised of the Town Treasurer, Town Manager, Assistant Town Manager and Council Members serving on the Finance Committee. The Town Treasurer shall be the chairperson of the Investment Committee. The Committee may establish its own rules of procedure, and may retain the services of an investment advisor, registered under the Investment Advisers Act of 1940 or exempt from registration, to assist it in performing its duties. The Investment Committee will be charged with the following responsibilities: 1.To review the investment policy annually and update the investment policy when deemed necessary; 2.Monitor the investment transactions to insure that proper controls are in place to ensure the integrity and security of the Town's Portfolio; 3.Assure that the Town is in compliance with current state laws and the Town's written investment policies. 4.Meet periodically to deliberate such topics as economic outlook, portfolio diversification and maturity structure, cash flow forecasts, potential risks and target rate of return on the investment portfolio. Standard of Prudence The standard of prudence to be applied to the investment of the Town's Portfolio shall be the "Prudent Investor" rule that states: "Investments shall be made with judgment and care, under circumstances then prevailing which persons of prudence, discretion and intelligence exercise in the Return to Table of Contents 178 management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived." The Town Treasurer and other town employees and officials involved in the investment process acting in accordance with the Code of Virginia, this policy and any other written procedures pertaining to the administration and management of the Town's Portfolio and who exercise the proper due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided that any negative deviations are reported in a timely fashion to the Town's Investment Committee and that reasonable and prudent action is taken to control and prevent any further adverse developments. Furthermore, in accordance with Section 2.2-4410 et seq. of the Code of Virginia, the Treasurer shall not be liable for loss of public money due to the default, failure or insolvency of a depository. Ethics and Conflicts of Interest The State and Local Government Conflict of Interests Act governs officers and employees, including those involved in the Town's investment process. Specifically, Code of Virginia Section 2.2-3103 (5) and (6) of the Act provide that no officer or employee shall: 1.accept any money, loan, gift, favor, service, or business or professional opportunity that reasonably tends to influence him in the performance of his official duties; or 2.Accept a business or professional opportunity when he knows there is a reasonable likelihood that the opportunity is being afforded to influence him in the perfo1mance 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: Return to Table of Contents 179 a.the guaranteed portion of any loan guaranteed by the Small Business Administration, b.any agency of the Untied States government, and c.those unconditionally guaranteed as to the payment of principal and interest by the United States. 2.Bonds of the District of Columbia; 3.Bonds and notes of the Federal National Mortgage Association and the Federal Home Loan Banks: 4.Bonds, debentures or other similar obligations of the federal land banks, federal intermediate credit banks, or banks of cooperatives, issued pursuant to acts of Congress; and 5.Obligations issued by the United States Postal Service when principal and interest thereon are guaranteed by the government of the United States. U.S. Government obligations shall be limited to a maximum maturity of five (5)years at the time of purchase. B)Repurchase Agreements. Contracts for the present purchase and subsequent resale at a specified time in the future of specific secmities 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.); Return to Table of Contents 180 7.the counterparty is a : a.primary government securities dealers who report daily to the Federal Reserve Bank of New York, or b.a bank, savings and loan association or diversified securities broker-dealer having $5 billion in assets and $500 million in capital and subject to regulation of capital standards by any state or federal regulatory agency; and 8.the counterparty meets the following criteria: a.has a short-term debt rating of "A-I" 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-I" ( 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-I 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). Return to Table of Contents 181 E)Corporate Notes. Issued by corporations organized and operating within the United States or by depository institutions licensed by the United States or any state and operating within the Untied States which meet the following requirements: I.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; I.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: I.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)V ACoNML 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 Return to Table of Contents 182 2.VIP for funds requiring less liquidity that can be invested for one year or longer. VIP's approach provides governmental entities the opportunity to access a professional investment manager while sharing expenses. Investment decisions are guided by a top-notch fund manager with access to extensive research capabilities. The program offers semi-monthly liquidity, which enables participants to access their funds on short notice in order to respond to unexpected events. J)Registered Investment Companies (Mutual Funds.) Shares in open-end investment funds provided such funds are registered under the Federal Investment Company Act of 1940, invest exclusively in the securities specifically permitted under this investment policy, and which are similarly diversified, provided that the fund is rated "AAm" or "AAm-G" or better by Standard & Poor's Corporation, or equivalent by other rating agencies. The fund must also be properly registered for sale under the Securities Act (Section 13.1-501 et seq.) of the Code of Virginia. Bank Deposits Certificates of deposit and other evidences of deposit in any national banking association, Federal Savings and Loan Association or Federal Savings Bank located in Virginia and any bank, trust company or savings institutions organized under Virginia law are permitted by Section 2.2-4401 et seq. of the Code of Virginia. The Town will maintain bank deposits meet the following requirements: 1.the maturity is greater than one ( 1) year at the time of purchase; 2.certificates of deposit will be placed directly with depository institutions (no third parties or money brokers will be used); 3.deposits will be secured in accordance with the Virginia Security for Public Deposits Act, (Section 2.2-4400 et se.) of the Code of Virginia that reqmres: 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. Return to Table of Contents 183 Portfolio Diversification The Town's Portfolio shall be diversified by security type and institution. The maximum percentage of the portfolio (book value at the date of acquisition) permitted in each eligible security is as follows: U.S. Government Obligations 100% Maximum Registered Money Market Mutual Funds 100% Maximum State of Virginia LGIP 75% Maximum V ACoNML Virginia Investment Pool 75% Maximum Repurchase Agreements 50% Maximum Bankers' Acceptances 40% Maximum Commercial Paper 35% Maximum Negotiable Certificates of Deposit/Bank N ates 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 Each Federal Agency Each Repurchase Agreement Counterparty Maximum Maturity 100% Maximum 35% Maximum 25% Maximum 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 te1m to maturity of securities purchased. These proceeds are generally held by Return to Table of Contents 184 the Bond Trustee. However, in no case will bond proceeds be invested in securities with a term to maturity that exceeds the expected disbursement date of those funds. Reserve Funds and other funds with longer-term investment horizons my be invested in securities exceeding five (5) years if the maturity of such investment is made to coincide as nearly as practicable with expected use of funds. Prohibited Investments and Investment Practices The Town is prohibited from: 1.Investment in reverse repurchase agreements; 2.Short sales (selling a specific security before it has been legally purchased); 3.Borrowing funds for the sole purpose of reinvesting the proceeds of such borrowing; 4.Investment in complex derivatives such as range notes, dual index notes, inverse floating rate notes and deleveraged notes, or notes linked to lagging indices or to long-term indices. 5.Investing in any security not specifically permitted by this Policy. Selection, Approval of Brokers, Qualified Financial Institutions The Town Treasurer and/or the Town's Investment Manager shall maintain a list of financial institutions and broker/dealers that are approved for investment purposes ("Qualified Institutions"). Only firms meeting the following requirements will be eligible to serve as Qualified Institutions: 1."primary" dealers and regional dealers that qualify under Securities and Exchange Commission Rule 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 Return to Table of Contents 185 and evaluation of at least three bids/offers. The Town will accept the offer which (a) the highest rate of return within the maturity required; and (b) optimizes the investment objective of the overall portfolio. When selling a security, the Town will select the bid that generates the highest sale price. Primary fixed price federal agencies offerings may be purchased from the list of Qualified Institutions without competitive solicitation if it is determined that no agency obligations meeting the Town's requirements are available in the secondary market at a higher yield. Investment of Bond Proceeds The Town intends to comply with all applicable sections of the Internal Revenue Code of 1986, Arbitrage Rebate Regulations and bond covenants with regard to the investment of bond proceeds. Accounting records will be maintained in a form and for a period of time sufficient to the document compliance with these regulations. Sinking fund investments will be limited to those securities authorized by Section 2.2- 4500 et seq. of the Code of Virginia. Safekeeping and Custody All investment securities purchased by the Town or held as collateral on deposits or investments shall be held by the Town or by a third-party custodial agent who may not otherwise be counterparty to the investment transaction. All securities in the Town's Portfolio shall be held in the name of the Town and will be free and clear of any lien. Fmther, 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 Return to Table of Contents 186 longer-term investment horizon will be compared to an index of U.S. Treasury securities having a similar duration or other appropriate benchmark. Reporting The Town Treasurer or Investment Manager shall prepare an investment report not less than monthly for the Investment Committee. This report shall include: (i) a listing of the existing portfolio in terms of investment securities, amortized book value, maturity date, yield-on-cost, market value, credit rating and other features deemed relevant and (ii) a listing of all transactions executed during the month. The Town Treasurer or Investment Manager shall prepare and submit to the Investment Committee a "Quarterly Investment Report" that summarizes (i) recent market conditions, economic developments and anticipated investment conditions, (ii) the investment strategies employed in the most recent quarter, (iii) a description of all securities held in investment portfolios at month-end, (iv) the total rate of return for the quarter and year-to-date versus appropriate benchmarks, and (v) any areas of policy concern warranting possible revisions to current or planned investment strategies. The quarterly report will also include a statement that the investment of the Town Portfolio is in compliance with this Policy and any applicable bond resolutions. Adopted by Resolution No. 2053 by Town Council on February 18, 2014. Return to Table of Contents 187 Return to Table of Contents 188 Accrual - A basis of accounting under which revenues are recorded when earned and expenditures are recorded as soon as they result in liabilities for benefits received, notwithstanding that the receipt of the revenue or the payment of the expenditure may take place, in whole or in part, in another accounting period. Adopted Budget - The budget for financial operations approved by Town Council and enacted via a budget appropriation ordinance. The Adopted Budget shows approved tax rates and estimates of revenues, expenditures, and transfers. It also indicates departmental goals, objectives, and strategies. American Rescue Plan Act of 2021 (ARPA)/Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program – Program to deliver $350 billion to state, local, and Tribal governments across the country to support their response to and recovery from the COVID-19 public health emergency. Annual Comprehensive Financial Report – The annual report issued by the Town on its financial position and activity for the fiscal year. This report is prepared by an independent firm of certified public accountants in conformity with U.S. generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board. Appropriation - An authorization made by Town Council which permits the Town administrative staff to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period. Assessed Value - The fair market value placed by the Commissioner of Revenue on personal and real property owned by taxpayers. Audit - A comprehensive investigation of the manner in which the government's resources were actually utilized. A financial audit is a review of the accounting system and financial information to determine how government funds were spent and whether expenditures were in compliance with the legislative body's appropriations. A performance audit consists of a review of how well the government met its stated goals. The Commonwealth of Virginia requires that an independent certified public accountant conduct an annual financial audit of each municipality. Balanced Budget – A budget in which current revenues equal current expenditures. After expenditures have been pared, budgets may be balanced by adjusting taxes and fees to generate total current revenues, by drawing down fund balances accumulated from prior years, or by short-term borrowing to make up the difference between revenues from taxes and other income and current expenditures. The legal requirement for a balanced budget may be set by the state or the local government. Basis of Budgeting and Accounting – Accounting methods, such as accrual basis and modified accrual basis, used to track revenues received and authorized obligations expensed. Glossary of Terms and Acronyms Return to Table of Contents 189 Bond – A written promise to pay a sum of money on a particular date at a specified interest rate. The interest payments and the repayment of the principal are detailed in a bond ordinance. The most common types of bonds are general obligation and revenue bonds. These are use most frequently for construction of large capital projects, such as buildings, utility systems, parks, etc. General obligation bonds require approval through voter referendum for counties in Virginia. Budget - A plan of financial operation comprised of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures (revenue estimates). Budget Calendar - The schedule of key dates or milestones which the Town follows in the preparation and adoption of the budget. Budget Committee – The Town’s administrative staff who are responsible for providing oversight to the budget development process and for submitting a recommended budget to Town Council. Budget Document - The official written statement prepared by the Town's administrative staff which presents the proposed budget to the Town Council. Budget Message - A general discussion of the proposed budget presented to the Town Council by the Town Manager as a part of or supplement to the budget document. The budget message explains principle budget issues against the background of financial experience in recent years and presents recommendations made by the Town Manager. Budget Transfer – A shift of budgeted funds from one expenditure item to another. Capital Assets - Town assets of significant value and having a useful life of several years, also referred to as fixed assets. Capital Fund - Accounts for financial resources to be used for the acquisition or construction of major capital purchases. Capital Improvement Program (CIP) – A plan for capital expenditures, to be incurred each year over a fixed period of several future years, which sets forth each capital project, identifies the expected beginning and ending date for each project, the amount to be expended in each year and the method of financing those expenditures. Capital Lease - A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital leases are common in certain types of financing transactions involving the use of revenue bonds as opposed to general obligation bonds. Capital Outlay – Expenditures to acquire or improve fixed assets that are not necessarily included in the Capital Improvement Program. Examples of capital outlays are furniture, fixtures, machinery, and equipment. Return to Table of Contents 190 Capital Projects - Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility. Community Development Block Grant (CDBG) - Funding received from the U. S. Department of Housing and Urban Development. CDBG primarily benefits low-and moderate-income persons through housing, human services, neighborhood improvements and economic development activities, with a secondary emphasis on the reduction of slums and blight. Contingency Reserve - A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for. Debt - Any obligations of the Town for the payment of money issued pursuant to the Public Finance Act of Virginia. Debt Service - Payment of interest and repayment of principal on Town debt. Delinquent Taxes – Taxes remaining unpaid on or after the date on which a penalty for non-payment is attached. Department of Environmental Quality (DEQ) - protects and enhances Virginia’s environment, and promotes the health and well-being of the citizens of the Commonwealth. Department of Housing and Community Services (DHCD) –- Partners with Virginia’s communities to develop their economic potential, regulates Virginia’s building and fire codes, provides training and certification for building officials, and invests more than $100 million each year into housing and community development projects throughout the state -the majority of which are designed to help low- to moderate-income citizens. Depreciation - (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence, or (2) the portion of the cost of a capital asset which is charged as an expense during a fiscal period. Distinguished Budget Presentation Awards Program – A voluntary awards program administered by the Government Finance Officers Association (GFOA) to encourage governments to prepare effective budget documents. To receive the award, governments must have prepared a budget that meets program criteria as a document, an operations guide, a financial plan, and a communications device. Emergency Medical Services (EMS) – The Fire and Emergency Medical Services Department provides emergency fire suppression response to incidents involving fires, fire alarms, smoke scares, vehicle accidents and other types of calls where the threat of fire exists. It also provides emergency medical response to incidents involving injury, illness, accidents, and other types of calls where the threat of injury or illness exists. Return to Table of Contents 191 Enterprise Funds - A type of proprietary fund set up to account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of user charges. Included in this category are the Stormwater Fund. Environmental Protection Agency (EPA) -– Issues policy and guidance documents to assist the public on environmental issues and regulated entities and also helps regulated entities meet federal requirements and holds entities legally accountable for environmental violations. Expenditures - The cost of goods received or services rendered whether payment for such goods and services have been made or not. Fiscal Year - An accounting period extending from July 1 to the following June 30 for the Town of Vinton. Fund - A sum of revenues set aside and allocated to specific categories, such as General and Proprietary to provide funding of day-to-day and administrative operations. Fund Balance – represents the cumulative difference between total financial resources and total appropriated uses. Fund balances are used for one-time (non-operational) expenditures or they are appropriated as “reserves” or “contingency”. In the budget process, financial resources equal total appropriated uses because the creation of reserves or contingencies is budgeted as appropriated uses. Generally Accepted Accounting Principles (GAAP) – The standard framework of guidelines for financial accounting, mainly used in the U.S.A. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions, and in the preparation of financial statements. General Fund - A type of governmental fund used to account for revenues and expenditures for regular day-to-day operations of the Town. The primary sources of revenue for this fund are local taxes and Federal and State grants. General Obligation Bonds - Bonds issued pursuant to Article VII, Section 10 of the Constitution of Virginia and the Public Finance Act secured by the full faith, credit and taxing power of the Town. Goal - A clear statement of a program's mission, or purpose. Governmental Accounting Standards Board (GASB) – Establishes and improves state and local governmental accounting and financial reporting standards which result in practical information for users of financial reports. They also guide and educate the public, including issuers, auditors, and users of those financial reports. Government Finance Officers Association (GFOA) – Promotes excellence in state and local government financial management. They also provide best practice guidance, consulting, networking opportunities, publications including books, e-books, and periodicals, recognition programs, research, and training opportunities. Return to Table of Contents 192 Governmental Funds – These funds are typically used to account for most of a government’s activities, including those that are tax supported. Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the Federal and State governments for specified purposes. Grant Fund – A component of the General Funds used to track expenditures and revenue of grant funds received from state, federal or other agencies and organizations. Hazard Mitigation Grant Program (HMGP) - Helps communities implement hazard mitigation measures following a Presidential Major Disaster Declaration in the areas of the state, tribe, or territory requested by the Governor or Tribal Executive. The key purpose of this grant program is to enact mitigation measures that reduce the risk of loss of life and property from future disasters. Lease Purchase Agreement – Contractual agreements that are termed leases, but that in substance are purchase contracts. License/Permit – Document issued to regulate various kinds of businesses or activities within the Town. Modified Accrual - An accounting method in which revenues are recorded when available and measurable and expenditures are recorded when services or goods are received and the liabilities are incurred. Objective - The actual functions or services that a Town program must provide in order to achieve its stated goals. Organization – An operating department, grant or capital project. Also sometimes referred to as a “cost center”. Outcomes – the desired results that will be seen if the Town is successful in providing programs and services that affect the causal factors identified for the priorities. Performance Measure - Specific quantitative measures of services performed or results obtained within a program. Program - A term used to describe a Town department or cost center with distinct objectives and activities. Proposed Budget - The budget proposed by the Town Manager to Town Council for adoption. Proprietary Funds - A type of fund that accounts for governmental operations that are financed and operated in a manner similar to private business enterprises. Proprietary fund types used by the Town include the Enterprise Fund. Return to Table of Contents 193 Refunding - A transaction in which the Town refinances an outstanding issue by issuing new (refunding) bonds and using the proceeds to immediately retire the old (refunded) bonds. Revenue - A term used to represent income to a specific fund, or an increase in the fund's assets. Service Level – A management tool used to measure past performance and changes in the quantity, quality, and efficiency of services. Southeast Rural Community Assistance Project (SERCAP) - Supports a diverse group of individuals and communities across the organization's seven state service region and provides training, technical, and financial assistance to address water, wastewater, solid-waste, community development, and housing needs. Stormwater Fund – A fund used to track expenses on stormwater during the year, currently funded by a transfer from the General Fund. Tax Levy - The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties. Tax Rate - The level at which taxes are levied. Virginia Department of Transportation (VDOT) - Responsible for building, maintaining, and operating the State's roads, bridges and tunnels. And, through the Commonwealth Transportation Board, it also provides funding for airports, seaports, rail and public transportation. Working Capital – Liquid assets used to fund day-to-day operations of the government. Virginia Brownfields Restoration and Economic Redevelopment Assistance Fund (VBAF) -– Provides grants or loans to local governments to promote restoration and redevelopment of brownfield sites and to address environmental problems or obstacles to reuse so these sites can be effectively marketed to new economic development prospects. Return to Table of Contents 194 Frequently Used Acronyms and Initialisms ARPA – American Rescue Plan Act of 2021 BVP – Bullet Proof Vest Partnership CDBG - Community Development Block Grant CIP – Capital Improvement Program COLA – Cost of Living Adjustment COMBAT – Community Blight Abatement Team DCJS – Department of Criminal Justice Services DEQ - Department of Environmental Quality DHCD – Department of Housing and Community Services DMV – Division of Motor Vehicles EMS – Emergency Medical Service EPA - Environmental Protection Agency FOIA – Freedom of Information Act FY – Fiscal Year GAAP – Generally Accepted Accounting Principles GASB – The Governmental Accounting Standards Board GFOA – Government Finance Officers Association GIS – Geographic Information System HMGP - Hazard Mitigation Grant Program (HMGP) NFIP – National Flood Insurance Program SNAP – Supplemental Nutrition Assistance Program VABF – Virginia Brownfields Restoration and Economic Development Assistance Fund VDOT – Virginia Department of Transportation VML – Virginia Municipal League Return to Table of Contents 195