NORTHAMPTON COUNTY, VA Annual Operating Budget Fiscal Year 2020 - - PowerPoint PPT Presentation

NORTHAMPTON COUNTY, VA

Annual Operating Budget Fiscal Year 2020

July 1, 2019 – June 30, 2020

1

MISSION STATEMENT

The mission of the Northampton County Government is to provide the necessary services to protect the health, safety, welfare, environment and quality of life of our citizens consistent with the communities’ values and priorities. This mission is accomplished by encouraging citizen involvement, by preserving the County’s fiscal stability, traditional values and unity of our people through the implementation of effective and efficient government programs; consensus building; managing the County’s natural, cultural, and historic resources; planning for the future; and representing citizen needs and desires to other levels of government.

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Board of Supervisors and County Staff Priorities

3

The Board’s focus has been:

• Fund required resources to complete all elements of the Comprehensive Plan

(consultant, advertising, public meetings, Future Land Use Map (FLUM))

• Secure internal and external resources needed to update zoning ordinances

(legal compliance, use definitions, districts and performance)

• Continue the program to demolish dangerous structures
• Determine funding needed to repair and maintain school structures

(borrowing requirements and sources)

• Analyze, prioritize, and fund capital projects for County-owned assets

(forecast 3-year plan)

• Supplement as possible the General Assembly budget funding for education

and Compensation Board staff

• Study funding alternatives for infrastructure expansion within the County and

towns

The Staff’s focus has been:

• Develop a plan for expansion of the Bayview Convenience Center
• Complete the approved salary study and submit

recommendations for FY20

• Fill and maintain authorized staff levels
• Use grant funding to complete Brownfield studies and make

recommendations based on results

• Support new business initiatives with timely responses to

planning and permitting

• Equitable pay for all employees
• Required Capital enhancements to meet County needs
• Maintain existing equipment/assets in proper working order
• Increase collection % rates on Current Year Taxes due
• Maximize return on investment on County Cash balances

4

Board of Supervisors and County Staff Priorities

Proposed Tax Rates for the FY20 Budget = Change from previous year

Tax Year 2018 Tax Rate Per Hundred Reassessed Tax Rate Tax Year 2018 Tax Year 2019 (Proposed) Tax Rate Per Hundred

Real Estate

.8300 .8313 .8300

Mobile Homes

.8300 .8313 .8300

Solar Installations

.8300 .8300

Wind Generation

.8300 .8300

Personal Property

3.90 3.90

Aircraft

3.90 3.90

Boats

.99 .99

Machinery & Tools

2.00 2.00

Farm Machinery & Equip.

1.20 1.20

Heavy Construction Equip.

2.86 2.86

Motor Vehicle, Limit of One for Qualified Disabled Veterans, pursuant to Code

• f VA §58.1-3506 A (19) &

B

0.00 0.00

5

FY2020 COUNTY STAFF

BOARD OF SUPERVISORS' EMPLOYEES DEPARTMENT # FULL- TIME # PART- TIME BOARD OF SUPERVISORS 5 COUNTY ADMINISTRATION 2 COUNTY ATTORNEY 1 FINANCE 4 INFORMATION TECHNOLOGY 3 VICTIM WITNESS 1 EMERGENCY MEDICAL SERVICES 27 15 BUILDING INSPECTIONS PUBLIC WORKS ADMINISTRATION 1 SOLID WASTE SERVICES 4 22 FACILITIES MANAGEMENT 8 3 PUBLIC UTILITIES 2 PARKS & RECREATION 2 17 HARBORS & BOATS 2 PLAN, PERMIT & ENFORCE 9 TOTAL EMPLOYEES 68 60 CONSTITUTIONAL OFFICERS & THEIR EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME COMMISSIONER OF THE REVENUE 5 3 COUNTY TREASURER 4 COMMONWEALTH ATTORNEY 3 3 CLERK OF THE CIRCUIT COURT 4 1 SHERIFF 34 4 CARE & CONFINEMENT OF PRISONERS 53 ANIMAL CONTROL 2 TOTAL EMPLOYEES 105 11

NOTE: STATE FUNDING IS PROVIDED TO OFFSET THE COST OF SOME OR ALL OF THE WAGES FOR CONSTITUTIONAL OFFICERS/EMPLOYEES & STATE MANAGED EMPLOYEES

"STATE" MANAGED EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME EXTENSION SERVICES 2 ELECTORAL BOARD 2 SOCIAL SERVICES 30 2 TOTAL EMPLOYEES 32 4 TOTAL EMPLOYEE COUNT FULL TIME PART TIME 205 75

6

= Change from previous year

FY2019 COUNTY STAFF

BOARD OF SUPERVISORS' EMPLOYEES DEPARTMENT # FULL- TIME # PART- TIME BOARD OF SUPERVISORS 5 COUNTY ADMINISTRATION 2 COUNTY ATTORNEY 1 FINANCE 4 INFORMATION TECHNOLOGY 3 VICTIM WITNESS 1 EMERGENCY MEDICAL SERVICES 25 15 BUILDING INSPECTIONS PUBLIC WORKS ADMINISTRATION 1 SOLID WASTE SERVICES 4 22 FACILITIES MANAGEMENT 7 3 PUBLIC UTILITIES 2 PARKS & RECREATION 2 18 HARBORS & BOATS 2 PLAN, PERMIT & ENFORCE 9 TOTAL EMPLOYEES 65 61 CONSTITUTIONAL OFFICERS & THEIR EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME COMMISSIONER OF THE REVENUE 5 3 COUNTY TREASURER 4 COMMONWEALTH ATTORNEY 3 2 CLERK OF THE CIRCUIT COURT 4 1 SHERIFF 34 4 CARE & CONFINEMENT OF PRISONERS 53 ANIMAL CONTROL 2 TOTAL EMPLOYEES 105 10

NOTE: STATE FUNDING IS PROVIDED TO OFFSET THE COST OF SOME OR ALL OF THE WAGES FOR CONSTITUTIONAL OFFICERS/EMPLOYEES & STATE MANAGED EMPLOYEES

"STATE" MANAGED EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME EXTENSION SERVICES 3 2 ELECTORAL BOARD 2 SOCIAL SERVICES 29 2 TOTAL EMPLOYEES 34 4 TOTAL EMPLOYEE COUNT FULL TIME PART TIME 204 75

7

FY2018 COUNTY STAFF

BOARD OF SUPERVISORS' EMPLOYEES DEPARTMENT # FULL-TIME # PART- TIME BOARD OF SUPERVISORS 5 COUNTY ADMINISTRATION 2 COUNTY ATTORNEY 1 FINANCE 4 INFORMATION TECHNOLOGY 3 VICTIM WITNESS 1 EMERGENCY MEDICAL SERVICES 25 16 BUILDING INSPECTIONS PUBLIC WORKS ADMINISTRATION 1 SOLID WASTE SERVICES 4 19 FACILITIES MANAGEMENT 5 2 PUBLIC UTILITIES 2 PARKS & RECREATION 2 19 HARBORS & BOATS 2 PLAN, Permit & ENFORCE 8 2 TOTAL EMPLOYEES 61 62 CONSTITUTIONAL OFFICERS & THEIR EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME COMMISSIONER OF THE REVENUE 5 6 COUNTY TREASURER 4 COMMONWEALTH ATTORNEY 3 2 CLERK OF THE CIRCUIT COURT 4 SHERIFF 33 4 CARE & CONFINEMENT OF PRISONERS 53 ANIMAL CONTROL 2 TOTAL EMPLOYEES 104 12

NOTE: STATE FUNDING IS PROVIDED TO OFFSET THE COST OF SOME OR ALL OF THE WAGES FOR CONSTITUTIONAL OFFICERS/EMPLOYEES & STATE MANAGED EMPLOYEES

"STATE" MANAGED EMPLOYEES DEPARTMENT # FULL-TIME # PART-TIME EXTENSION SERVICES 3 2 ELECTORAL BOARD 2 1 SOCIAL SERVICES 33 2 TOTAL EMPLOYEES 38 5 TOTAL EMPLOYEE COUNT FULL TIME PART TIME 203 79

8

9

Major Items/Changes FY20 vs. FY19 by Fund

• New Tax software Commissioner of Revenue & Treasurer
• Bayview Convenience Center enhancements
• 3 Sheriff Vehicles (2 Sheriff Chargers & 1 Animal Control Truck)
• Solid Waste Tractor & Mower
• New State & DEQ Solid Waste mandates
• Comprehensive Plan Consultant
• Tax Assessment Attorney
• 1 FT & 1 PT Facilities Management
• 3% raise for all State & County funded positions
• Health insurance Wellness change from $25/ pay period to $50/

pay period (24 pay periods)

• Increases to Northampton County Public School
• Increases to ESRJ for replacement of the analog camera system
• New water treatment system for Public Utilities

10

Budget Comparison – Advertised & Proposed

11

FUND EXPENDITURES 2017 ACTUAL AMOUNT 2018 ACTUAL AMOUNT 2019 ADOPTED BUDGET 2020 PROPOSED BUDGET FY20 - FY19 VARIANCE % CHANGE Column1 General Fund 25,789,732 26,936,653 28,134,646 30,392,286 2,257,640 8.02% Less Transfers (13,568,887) (14,299,465) (14,168,526) (14,751,920) (583,394) 4.12% Net General Fund 12,220,845 12,637,188 13,966,120 15,640,366 1,674,246 11.99% 32.14% Social Services Fund 2,477,289 2,516,995 2,675,595 2,687,420 11,825 0.44% Less Transfers (224,505) (179,745) (84,257) (84,257) 0.00% Net Social Services Fund 2,252,784 2,337,250 2,591,338 2,603,163 11,825 0.46% 5.35% ES Regional Jail Fund 3,666,238 3,938,416 4,117,079 4,639,046 521,967 12.68% 9.53% Harbor Improvement Fund 22,599 92,741 14,460 57,773 43,313 299.54% 0.12% Capital Reserve (County) 9,500 1,418,810 1,418,810 Less Transfers (9,500) (1,418,810) (1,418,810) Net Capital Fund 0.00% Capital Reserve (School) 98,544 510,972 67,800 (67,800) -100.00% 0.00% General Debt Service 2,757,516 2,762,331 2,758,930 2,757,967 (963)

• 0.03%

5.67% School Debt Service 119,206 120,433 344,732 228,151 (116,581)

• 33.82%

0.47% Public Utilities Fund 196,492 222,651 244,475 314,849 70,374 28.79% Less Transfers (3,863) (4,275) (4,275) (4,275) 0.00% Net Public Utilities Fund 192,629 218,376 240,200 310,574 70,374 29.30% 0.64% IDA Operating Fund 500 3,390 34,634 43,227 8,593 24.81% 0.09% NC Tourism Capital Fund 19,700 43,479 52,500 112,500 60,000 114.29% 0.23% School Funds 20,776,178 20,793,978 22,086,731 22,263,154 176,423 0.80% 45.76% Net Grand Total 42,126,737 43,458,553 46,274,524 48,655,921 2,381,397 5.15% 100.00%

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13

GENERAL FUND

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2020 County 2019 Adopted FY20 vs. FY19 % Change Fund: 100 General Revenue General Property Taxes $18,810,600 $18,420,145 $390,455 2.1% Other Local Taxes $3,569,764 $3,568,690 $1,074 0.0% Permits, Privilege Fees & Reg Licenses $153,400 $155,800 ($2,400)

• 1.5%

Fines & Forfeitures $665,000 $760,000 ($95,000)

• 12.5%

Use of Money & Property $506,647 $16,522 $490,125 2966.5% Charges for Service $1,385,147 $1,198,456 $186,691 15.6% Miscellaneous $9,500 $6,500 $3,000 46.2% Recovered Costs $169,812 $120,958 $48,854 40.4% Payments in Lieu of Taxes $26,979 $33,129 ($6,150)

• 18.6%

Non-Categorical $1,487,167 $1,483,958 $3,209 0.2% Shared Expenses $1,730,427 $1,597,243 $133,184 8.3% Categorical Aid $170,501 $117,797 $52,704 44.7% Other Financing Sources $1,707,342 $655,448 $1,051,894 160.5% Fund Total: General $30,392,286 $28,134,646 $2,257,640 8.0%

Revenues >

$25,000 $0

<

($25,001)

Revenue Changes FY20 vs. FY19

Upward Trends

• General Property Taxes – increased by $390,455 (2.1%)
• Use of Money & Property – increased by $490,125 (2,966%)
• Charges for Services – increased by $186,691 (15.6%)
• Ambulance Fees – increased by $16,271
• Increase in tons processed &
• Tipping Fee (increase fee from $72 to $75 / ton) $143,376
• Misc. & Recovered Costs – increased by $51,854 (40.7%)
• Shared Expenses (State aid) – increased $189,097 (15.6%) mostly due

to 3% raise for Compensation Board employees

• Transfers from Other Funds – increased by $1,418,810 (1,602.6%)
• Total Fund Revenue – Increase $2,257,640 (8.0%)

Steady or Downward Trends

• Other Local Taxes – increased by $1,074 (0.0%)
• Permits & Privilege Fees – decreased by $2,400 (-1.5%)
• Fines & Forfeitures – decreased by $95,000 (-12.5%)
• Budgeted Use of Fund Balance – decreased by $366,916 (-64.7%)

16

17

18

Taxable Assessed Property Values

19

GENERAL FUND: WHERE THE MONEY GOES

20

21

General Fund Expenditures by Function (inc. Jail)

22

23

100 General Fund – Major Items/Changes FY20 vs. FY19

Capital items

• A. Tax Software

$250,000

• B. Bayview Convenience Center (enhancements)

$200,000

• C. Sheriff vehicles (3 Replacement 2006 123,835 - 2007 123,488 - 2010 160,496)

$76,950

• D. Tractor - Solid Waste (1977) (Replacement – if not USDA funded)

$50,000

• E. AED & LifePak replacement

$127,500

• F. Seal County complex parking lot – replace HVAC units Sheriff/DSS – CH roof coating

$132,500

• G. All other capital requests

$130,163

• H. FY 2019 Total Capital $83,107 - $56,230 in GF

($56,230) Total Capital Requests Change $910,883 Operating (Detailed in Operating Section)

• A. Increases in Solid Waste services

$206,752

• B. Planning – Comprehensive Plan Consultant

$50,000

• C. All other requests

$22,632 Total Increase Operating $279,384 Personnel (Detailed in Personnel Section)

• A. New positions

$182,228

• B. 3% State & Constitutional Officers raises

$164,662

• C. 3% Raise all other positions

$114,469

• D. Health insurance Wellness change from $25/ pay period to $50 / pay period (24 pay periods)

$67,560

• E. Misc. Increases/decreases

($44,940) Total Personnel $483,979 Transfer to Other Funds (Detailed in Transfer section)

• A. Northampton County Public Schools

$140,389

• B. ESRJ

$491,866

• C. School Debt & County Debt (School ($116,581) County ($963)

($117,544)

• D. DSS

$8,683

• E. NC Tourism Capital

$60,000 Total Transfer $583,394 Total Change FY 2020 vs. FY2019

$2,257,640

General Fund Chart

24

*

2019 Adopted Budget 2020 County

• Admin. Rec.

FY20 - FY19 Adopted % Difference Fund: 100 General Expenditures 100-1101 - General,Board of Supervisors $41,017 $41,124 $107

0.26%

100-1201 - General,County Administrator $350,180 $387,346 $37,166

10.61%

100-1204 - General,County Attorney $68,524 $74,110 $5,586

8.15%

100-1208 - General,Independent Auditor $52,000 $52,000 $0

0.00%

100-1209 - General,Commissioner of the Revenue $244,913 $355,892 $110,979

45.31%

100-1210 - General,General Reassessment $165,036 $177,881 $12,845

7.78%

100-1213 - General,County Treasurer $304,435 $534,513 $230,078

75.58%

100-1220 - General,Finance $388,111 $395,178 $7,067

1.82%

100-1240 - General,Information Technology $338,886 $329,349 ($9,537)

• 2.81%

100-1301 - General,Electoral Board $182,052 $190,436 $8,384

4.61%

100-2101 - General,Circuit Court $29,564 $29,584 $20

0.07%

100-2102 - General,General District Court $6,680 $6,820 $140

2.10%

100-2103 - General,Magistrates $3,225 $3,225 $0

0.00%

100-2104 - General,Juvenile & Domestic Relations Ct $5,330 $6,050 $720

13.51%

100-2106 - General,Clerk of the Circuit Court $312,060 $325,587 $13,527

4.33%

100-2107 - General,Victim Witness $61,140 $63,572 $2,432

3.98%

100-2201 - General,Commonw ealth Attorney $285,484 $302,898 $17,414

6.10%

100-3102 - General,Sheriff $2,926,860 $3,061,888 $135,028

4.61%

100-3203 - General,Ambulance & Rescue $11,909 $11,771 ($138)

• 1.16%

100-3204 - General,Fire Prevention $190,503 $192,597 $2,094

1.10%

100-3205 - General,Emergency Medical Services $1,865,169 $2,159,159 $293,990

15.76%

100-3303 - General,Judicial Court Services $53,580 $53,580 $0

0.00%

General Fund Chart (cont’)

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2019 Adopted Budget 2020 County

• Admin. Rec.

FY20 - FY19 Adopted % Difference Fund: 100 General Expenditures 100-3401 - General,Building Inspections $0 $0 $0 100-3502 - General,Animal Control $116,679 $151,562 $34,883

29.90%

100-3503 - General,Animal Control Contribution $35,600 $35,600 $0

0.00%

100-3505 - General,Emergency Management $334,475 $452,212 $117,737

35.20%

100-4101 - General,Public Works Administration $117,869 $124,822 $6,953

5.90%

100-4204 - General,Solid Waste Services $1,563,996 $2,066,267 $502,271

32.11%

100-4302 - General,Facilities Management $757,816 $1,068,660 $310,844

41.02%

100-5101 - General,Local Health Department $404,300 $431,407 $27,107

6.70%

100-5205 - General,Community Services Board $74,561 $76,053 $1,492

2.00%

100-5301 - General,Welfare Administration $1,800 $1,800 $0

0.00%

100-5309 - General,Comprehensive Services Act $165,000 $170,000 $5,000

3.03%

100-6501 - General,Community College $20,723 $20,723 $0

0.00%

100-7101 - General,Parks & Recreation $257,332 $278,307 $20,975

8.15%

100-7107 - General,Harbors & Boat Ramps $27,359 $27,471 $112

0.41%

100-7302 - General,Eastern Shore Regional Library $138,000 $148,711 $10,711

7.76%

100-7303 - General,Cape Charles Public Library $20,000 $20,000 $0

0.00%

General Fund Chart (cont’)

26

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2019 Adopted Budget 2020 County

• Admin. Rec.

FY20 - FY19 Adopted % Difference Fund: 100 General Expenditures 100-8102 - General,Community Development $71,780 $87,280 $15,500

21.59%

100-8105 - General,Planning, Permitting & Enforcem $831,965 $876,253 $44,288

5.32%

100-8106 - General,Wetlands Board/Zoning Appeals $2,100 $2,100 $0

0.00%

100-8107 - General,Planning Commission $5,294 $8,960 $3,666

69.25%

100-8108 - General,Other Economic Development $287,574 $275,612 ($11,962)

• 4.16%

100-8203 - General,Soil & Water Conservation $31,283 $31,283 $0

0.00%

100-8301 - General,Extension Service Administration $82,833 $102,859 $20,026

24.18%

100-8305 - General,Extension Service-Johnson Grass $8,026 $8,661 $635

7.91%

100-9503 - General,General Insurance $143,428 $147,014 $3,586

2.50%

100-9600 - General,Transfers Out $14,168,526 $14,751,920 $583,394

4.12%

100-9900 - General,Contingency $579,669 $272,189 ($307,480)

• 53.04%

Fund Total: General $28,134,646 $30,392,286 $2,257,640

8.02%

General Fund

Major Changes in Expenditures FY19 vs. FY20

• County Administration - $30,000 tax assessment attorney
• Commissioner of the Revenue - $125,000 EGTS value/billing

software replacement, shared with Treasurer.

• Treasurer - $125,000 EGTS value/billing software replacement,

shared with Treasurer. Bank analysis fee increase by $110,000 due to new investment strategy that should increase interest income by $490,000.

• Sheriff – $135,028 $51,300 for two replacement vehicles (of the two

that are currently budgeted, one will be purchased in FY19 vs. FY20 and one will be the Sheriff’s contribution to Courthouse camera system) additional $23,030 for the new IDNet maintenance fees and the remainder is for 3% raises / benefits.

27

• EMS – 2 LifePak15’s for QVR & replacement $68,000, 3% raise/benefits.
• Animal Control – Replacement for Animal Control truck $28,952
• Emergency Management – Recruiter for Community Fire Department

grant and $59,500 in County-wide AED replacement for >10 year old devices & devices under recall.

• Solid Waste – Increase in DEQ requirements and transfer tipping fees

plus $262,000 in capital which includes $200,000 for expand/remodel of Bayview Convenience Center & $62,000 for a tractor & mower that will be supplemented by a recently awarded USDA grant/loan. $20,000 Grant - $39,000 Loan

28

General Fund

Major Changes in Expenditures FY19 vs. FY20

• Facility Management – increases in repair maintenance, electric and
• ther operating requirements, plus $206,000 in capital which includes:
• Stormwater drainage remediation (Sheriff, C.H. JCC) $6,000
• 3 HVAC units DSS $24,000
• 2 HVAC units Sheriff 20,000
• UV purifying lights admin building $5,000
• Seal coat complex parking & roads $57,000
• Replace shingle roof Middle School archives area $17,500
• Coating for Courthouse roof $31,500
• AC/Heat Yoga room NMS $4,000
• Water Supply system for Capeville $35,000
• Replace fire alarm system for Eastville Inn $6,000
• Health Department - $27,107 increase, $13,654 will be

Northampton’s share of a jointly funded new position for an Accomack/Northampton Population Health Manager/Coordinator

• Planning, Permitting & Enforcement – Comprehensive plan

consultant $50,000

29

Major Changes in Expenditures FY19 vs. FY20

• Facilities Management – FT vs. PT Maintenance

30

EXPENDITURES – EMPLOYEE COMPENSATION FT Position Increases

• 3% Cost of Living Allowance (COLA) to match State employee raise and

Compensation Board increases, effective July 1, 2019, is in this proposed budget for all other County staff, State Employees and Constitutional Offices.

• Increase the County Health Insurance Wellness plan contribution for

qualifying employees from $50 per month to $100.

• Employees will bear the additional 10.2% increase in Health Insurance
• premiums. Approximately $39 - $207 / month or $468 & $2,484 annually

depending on plan & coverage.

• Dental Insurance premiums were level.

Transfers Out - $583,394

School - $140,389 increase ESRJ - $491,866 $300,000 for replacement camera system $95,186 waste water 3% raise with benefits

Major Changes in Expenditures FY19 vs. FY20

31

TRANSFERS OUT

32

Unreserved/Undesignated General Fund Balance as a %

• f Expenditures, per policy

33

DEBT SERVICE FUNDS (COUNTY & SCHOOL)

34

35

36

37

38

CAPITAL RESERVE FUND

39

DESCRIPTION OF ACTIVITY TOTAL RUNNING ACCOUNT TOTAL Contribution made in FY2013 252,229.00 $ 252,229.00 $ Contribution made in FY2014 777,640.00 $ 1,029,869.00 $ BOS 6/10/2014 Meeting - voted to transfer funds for capital projects of the school system (98,878.29) 930,990.71 $ BOS 6/22/2014 Meeting - voted to loan funds to school for teacher raises; said loan to be repaid from school's Certified Undesignated Fund Balance at the close of FY2014. (177,522.00) 753,468.71 $ Loan repaid on 6/30/2014 177,522.00 930,990.71 $ Contribution made in FY2015 777,640.00 1,708,630.71 $ BOS 5/26/2015 Meeting - voted to transfer funds for High School Wall Repairs (660,606.00) 1,048,024.71 $ Contribution in FY2016 777,640.00 1,825,664.71 $ Contribution in FY2017 300,000.00 2,125,664.71 $ Contribution Budgeted for FY2018 300,000.00 2,425,664.71 $ BOS 9/12/2017 Meeting - voted to transfer funds for Public Utilities - H2o Softner Treatment (9,500.00) 2,416,164.71 $ Contribution Budgeted for FY2019 0.00 2,416,164.71 $ Transfer's from other Capital funds to combine in one 662,945.26 3,079,109.97 $ FY19 Expenses (Harbor Dredging - ESRJ Cameras - Sheriff Vehicle) (423,841.00) 2,655,268.97 $ Contribution Budgeted for FY2020 0.00 2,655,268.97 $ Appropriation Budgeted for FY20 ($323,841 moved to FY19) (1,418,810.00) 1,236,458.97 $ Starting with the Fiscal Year 2013 Budget, the Board of Supervisors implemented an informal policy to create a Capital Reserve Fund which would be funded from the difference in payments of the prinicipal and interst as School & County Debt is retired. In the proposed FY20 budget, the Board is proposing to contribute $0.

SCHOOL FUND

40

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School Funds Detail-Budget Comparison

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2019 Adopted Budget 2020 Proposed Budget FY20 - FY19 % Difference Fund: 910 School Operating Expenditures 910-6000 - School Operating,School Instruction $12,350,235 $12,593,946 $243,711 1.97% 910-6100 - School Operating,School Admin, Attendance&Health $2,005,458 $1,572,920 ($432,538)

• 21.57%

910-6200 - School Operating,School Pupil Transportation Serv $1,793,534 $1,374,926 ($418,608)

• 23.34%

910-6300 - School Operating,School Operation &Maint Services $2,288,274 $2,273,410 ($14,864)

• 0.65%

910-6450 - School Operating,School Technology $535,007 $989,219 $454,212 84.90% 910-9600 - School Operating,Transfers Out $0 $168,075 $168,075 Fund Total: School Operating $18,972,508 $18,972,496 ($12) 0.00% Fund: 920 School Federal Grants Fund Expenditures 920-6100 - School Federal Grants Fund,School Admin, Attendance&Health $0 $36,095 $36,095 920-6200 - School Federal Grants Fund,School Pupil Transportation Serv $0 $34,136 $34,136 920-6500 - School Federal Grants Fund,School Specific Program Expenses $2,145,059 $2,158,721 $13,662 0.64% Fund Total: School Federal Grants Fund $2,145,059 $2,228,952 $83,893 3.91% Fund: 921 School Food Service Expenditures 921-6400 - School Food Service,School Food Services $969,164 $1,061,706 $92,542 9.55% Fund Total: School Food Service $969,164 $1,061,706 $92,542 9.55% Expenditure Grand Totals: $22,086,731 $22,263,154 $176,423 0.80%

Where the Money Comes From School Operating Funds

43

Includes a $333,473 State increase of which $251,001 is the compensation supplement from the Commonwealth to fund the 5% salary increase for SOQ positions for FY’s 19&20

School Operating Funds Revenues by Type

44

45

County Contributions to Schools

46

SCHOOL OPERATIONS

Requested Local Effort vs. RLM (SOQ) & RLM + Incentive & Lottery

47

48

49

SOCIAL SERVICES FUND

50

Social Services Fund

Where the Money Comes From

51

Social Services Fund

Expenses by Category

52

EASTERN SHORE REGIONAL JAIL FUND

53

Eastern Shore Regional Jail Fund

Where the Money Comes From

54

REGIONAL JAIL

BREAKDOWN BY CATEGORY

55

PUBLIC UTILITIES FUND

The County operates three systems: 1.) The Eastville County Complex water & sewer systems which services the County Admin building, Social Services, Courthouse, Sheriff, Probation and Regional Jail. The costs are split between the Regional Jail and Facilities Management Department (on behalf of all buildings but the regional jail). 2.) The former Middle School property well, septic & drain field which services the former middle school building and the school administration. All costs are billed as a user expense to the Facilities Management Department. 3.) The Bayview Residential Development – there is a water and sewer system the County operates and provides service to 72 users (either single family homes, duplex or triplex rental units). Proposed Rate for Bayview System

• Based on a budget of $84,953 and 72 users, the monthly fee will be reduced

from $54.00 to $50.00 for water and wastewater services each.

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HARBOR IMPROVEMENT FUND

• The County collects harbor slip fees for Oyster and Willis Wharf

harbors and retains these revenues as a dedicated funding source for harbor improvements.

• Projects, such as dredging of Willis Wharf, are more costly and tend

to stretch over several years; therefore, creating a distinct fund to track revenue as well as project costs was deemed necessary from a financial management and reporting perspective.

• Fund 221 is part of this annual budget adoption. Harbor slip fees

will be directly credited to this fund and capital related expenses will be recorded in this Fund. The balance at the end of FY19 is estimated to be $96,656 vs. FY18 $141,412 after a transfer of $100,000 from the County Capital Fund to help offset the costs related to the Willis Wharf dredging project.

• FY20, the budget request is $57,773, funded through $14,460 in

harbor slip fees and $43,313 in Virginia Port Authority Grant.

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NC TOURISM GRANT FUND

• Code of Virginia Section 58.1-3819: Named Northampton County as one of the

localities that may levy a transient occupancy tax at 5% and it further states that any excess occupancy tax over 2% shall be designated and spent solely for tourism and travel, marketing of tourism or initiatives that attract travel to locality.

• For FY2020, we are estimating the Transient Occupancy Tax to be $450,000

(approximately $75,000 from Cape Charles), up from $375,000 in FY19.

• Northampton County Code Section 33.077 states that: Transient occupancy tax

revenues received pursuant to the Annexation Agreement between the County of Northampton and the Town of Cape Charles shall be included in the County’s General Fund. All other revenues received pursuant to this subchapter shall be divided according to the following formula:

40% of the Transient Occupancy Tax shall be allocated to the County’s General

• Fund. For FY2020, the amount is $180,000 or .

45% of the Transient Occupancy Tax shall be allocated as an annual contribution to

the ESVA Tourism Commission. For FY2020, the amount is $202,500 or $168,750 without CC TOT revenue; however, the County is considering modifying the Code to not to exceed 45% with the intent to keep the same as FY19 or $157,500.

15% of the Transient Occupancy Tax shall be allocated to the NC Tourism

Commission Capital Fund. For FY2020, the amount is $67,500; however, the County is considering modifying the Code to 60% less amount budgeted to ESVA Tourism Commission with the intent of $112,500 for FY20.

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JOINT INDUSTRIAL DEVELOPMENT AUTHORITY (JIDA)

• On February 8, 2000, the County and the Towns of Cape

Charles, Cheriton, and Exmore formed the Joint Industrial Development Authority (JIDA) pursuant to the Code of Virginia Title 15.2, Chapter 49, as amended.

• The JIDA has the right to acquire, own, lease and dispose of

properties and make loans to promote industry and develop trade by inducing manufacturing, industrial, governmental, nonprofit and commercial enterprises to locate/remain in the Commonwealth.

• The JIDA is currently funded through fees earned on loans

issued through the JIDA. The County and Towns can appropriate additional funds directly to support the purpose of the JIDA.

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INDUSTRIAL DEVELOPMENT AUTHORITY (IDA)

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Fund: 710 IDA Operating Column1 Fund: 710 IDA Operating Revenue 710-0015 - IDA Operating,Use of Money & Property $0 710-0016 - IDA Operating,Charges for Services $43,227 710-0018 - IDA Operating,Miscellaneous $0 710-0044 - IDA Operating,Transfer from Other Funds $0 Revenue Totals $43,227 Expenditures 710-8113 - IDA Operating,IDA Administration $4,500 710-9900 - IDA Operating,Contingency $38,727 Expenditure Totals $43,227

County Fee (Changes)

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Current FY2020 Landfill Tipping Fees $72 / Ton $75 / Ton Bayview Water $54 / Month $50 / Month Bayview Wastewater $54 / Month $50 / Month Data Sharing

• General Public Rate (Max $125 – Max $400)

$15 / Layer $20 / Layer

• Student Rate (Max $40 – Max $200)

$ 5 / Layer $10 / Layer Map Delivery/Plotter Print-Out Fees Current Non-aerial Aerial/Orthophotography

• 11” X 17”

$5 $5 $15

• 17” X 22”

$10 $20

• 22” X 34”

$15 $25

• 28” X 40”

$20 $30

• 34” X 44”

$25 $35

• Mailing of plotted maps - $5 folded/$10 rolled

Custom Map Creation - from $22/hour to $30/hour + plot/print/mailing fee General GIS Services - $40/hour + plot/print/mailing fee

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