BOARD OF SUPERVISORS BUSINESS MEETING ACTION ITEM. FY 2017 Budget, TY 2016 Tax Rates, Appropriations Resolution and Capital Improvement Program

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1 Date of Meeting: April 5, 2016 # VIII BOARD OF SUPERVISORS BUSINESS MEETING ACTION ITEM SUBJECT: ELECTION DISTRICT: FY 2017 Budget, TY 2016 Tax Rates, Appropriations Resolution and Capital Improvement Program Countywide CRITICAL ACTION DATE: April 5, 2016 STAFF CONTACTS: Tim Hemstreet, County Administrator Erin McLellan, Management and Budget PURPOSE: The purpose of this item is for approval of the FY 2017 Budget, Tax Year 2016 Tax Rates, and Capital Improvement Program. RECOMMENDATION: It is necessary to adopt the FY 2017 Budget as summarized in Attachment A, in addition to the tax rates for the current year (January 1, 2016 December 31, 2016) found in Attachment B-1 and the FY 2017 EMS Transport Reimbursement Rates found in Attachment B-2. Staff recommends that the Board adopt the FY 2017 Appropriations Resolution (Attachment C-1 to C- 7), and the FY Capital Improvement Program (Attachment D-1 to D-14). Adjustments have been made to incorporate decisions made by the Board during its FY 2017 Proposed Budget work sessions. Per the Code of Virginia, local governments are required to adopt a budget by July of each year. In order to prepare and distribute real estate tax bills in advance of the collection date, the Board of Supervisors should adopt the FY 2017 Budget by April 5, BACKGROUND: Staff has prepared a draft appropriations resolution, tax rates and capital improvement program for the Board s April 5, 2016, Business Meeting, incorporating action taken during the Board s budget work sessions. The Board s actions during the FY 2017 budget work sessions allow the FY 2017 Budget to be balanced with general real property tax rates of $1.145 per $100 assessed value (Attachment B- 1). A summary of the FY 2017 Budget as presented by the County Administrator on February 10, 2016, and as amended by the Board of Supervisors at the March 7, 10, 15, and 24, 2016, budget work sessions, is included as Attachment A. The Board received a presentation on the Loudoun County Public Schools Board s proposed budget on March 2, 2016, and took no action regarding the Schools budget until the meeting of March 24, 2016.

2 Item #VIII FY 2017 Budget, TY 2016 Tax Rates, Appropriations Resolution and CIP Board of Supervisors Business Meeting April 5, 2016 Page 2 of 3 The amended tax rate schedule may be found as Attachment B-1, the Appropriations Resolution as Attachments C-1 to C-7, and the FY Capital Improvement Program and supporting information is included as Attachments D-1 to D-14. The Capital Improvement Program was reviewed in detail during Finance, Government Operations and Economic Development Committee meetings in February and March and was adopted by the Board of Supervisors at the March 15, 2016, budget work session. A memorandum from the Department of Budget and Management summarizing straw votes taken by the Board during the budget work sessions is provided in Attachment E. The FY 2017 Adopted Budget includes funding for enhanced retirement benefits for hazardous duty positions. The benefit will increase the VRS retirement multiplier from 1.70 percent (VRS Plan 1 members) and 1.65 percent (VRS Plan 2 members) to 1.85 percent for all hazardous duty employees. A formal resolution of the Board of Supervisors is required and is presented as Attachment F. Finally, during its budget work sessions, the Board voted to direct the County Administrator to transition from pay-for-performance to a merit pay system. FISCAL IMPACT: The Board must formally adopt the FY 2017 Appropriations Resolution prior to the commencement of FY 2017 on July 1, 2016, in order to conduct operations in FY The budget is adopted in early April and the FY 2017 Budget is based on that assumption so that the adopted tax rate will be billed in the upcoming spring 2016 collection. DRAFT MOTION: 1a. I move that the Board of Supervisors adopt the FY 2017 Budget, as presented by the County Administrator on February 10, 2016, and amended by the Board of Supervisors at the March 7, 10, 15, and 24, 2016, budget work sessions, a summary of which is included as Attachment A, and approve the tax rates and EMS Transport Reimbursement Rates as displayed in Attachment B-1 and B-2, and adopt the FY 2017 Appropriations Resolution as found in Attachments C-1 to C-7. AND 1b. I further move that the Board of Supervisors adopt the FY Capital Improvement Program as amended by the Board of Supervisors at the March 15, 2016, budget work session, found in Attachments D-1 to D-14. AND 1c. I further move that the Board of Supervisors approve a resolution to adopt the VRS retirement multiplier for hazardous duty employees, found in Attachment F. AND 1d. I further move that the Board of Supervisors direct the County Administrator to transition from a pay-for-performance system to a merit-based pay system. OR 2. I move an alternate motion.

3 Item #VIII FY 2017 Budget, TY 2016 Tax Rates, Appropriations Resolution and CIP Board of Supervisors Business Meeting April 5, 2016 Page 3 of 3 ATTACHMENTS: 1. A FY 2017 Summary of Budget 2. B-1 Property Tax Rates, Tax Year B-2 EMS Transport Reimbursement Rates, FY C-1 to C-7 FY 2017 Appropriations Resolution 5. D-1 to D-14 FY Capital Improvement Program 6. E Memorandum: Board Motions & Straw Votes through March 24, F Resolution to Adopt VRS Retirement Multiplier for Hazardous Duty Employees

4 SUMMARY OF BUDGET ATTACHMENT A REVENUE General Fund $ 1,371,265,803 Capital Projects Financing Fund 328,505,000 Comprehensive Services Act Fund 4,822,514 County Capital Asset Preservation Fund 100,000 County Capital Projects Fund 26,742,914 County Debt Service Fund 855,000 Dulles Industrial Park Water and Sewer District Fund 71,876 Dulles Town Center Community Development Authority Fund 3,500,000 EMS Transport Reimbursement Program Fund 3,500,000 Greenlea Tax District Fund 44,038 James Horton Program for the Arts Fund 0 Housing Fund 5,000,000 Legal Resource Center Fund 87,656 Major Equipment Replacement Fund 0 Public Facilities Fund 38,271,876 Rental Assistance Program Fund 8,448,378 Restricted Use Transient Occupancy Tax Fund 3,877,500 Route 28 Transportation Improvement District Fund 10,264,000 School Capital Asset Preservation Fund 0 School Capital Projects Fund 0 School Debt Fund Leases 0 School Fund 359,567,377 School Special Revenue Cafeteria Fund 26,322,498 Self Insurance Fund 0 State/Federal Grant Fund 2,176,400 Symington Fund 0 Transportation District Fund 70,862,457 Uran Holocaust Library Fund 0 SUBTOTAL ESTIMATED REVENUE $ 2,264,285,287 Transfers from Other Funds $ 1,396,458,230 Use of Fund Balance or Retained Earnings 62,856,670 SUBTOTAL OTHER FINANCING SOURCES 1,459,314,900 TOTAL REVENUE $ 3,723,600,187 APPROPRIATION General Fund $ 475,141,195 Capital Projects Financing Fund 0 Comprehensive Services Act Fund 8,811,056 County Capital Asset Preservation Fund 8,663,000 County Capital Projects Fund 266,104,600 County Debt Service Fund 174,673,719 Dulles Industrial Park Water and Sewer District Fund 71,876 Dulles Town Center Community Development Authority Fund 3,500,000 EMS Transport Reimbursement Program Fund 2,762,946 Loudoun County Appropriations Resolution Fiscal Year

5 SUMMARY OF BUDGET ATTACHMENT A Greenlea Tax District Fund 44,038 Housing Fund 5,000,000 James Horton Program for the Arts Fund 1,000 Legal Resource Center Fund 87,656 Major Equipment Replacement Fund 4,831,000 Public Facilities Fund 0 Rental Assistance Program Fund 8,528,784 Restricted Use Transient Occupancy Tax Fund 3,208,125 Route 28 Transportation Improvement District Fund 10,264,000 School Capital Asset Preservation Fund 8,992,500 School Capital Projects Fund 233,095,000 School Debt Service Fund Leases 10,273,351 School Fund 1,061,354,996 School Special Revenue Cafeteria Fund 26,322,498 Self Insurance Fund 2,800,000 State/Federal Grant Fund 2,176,400 Symington Fund 60,000 Transportation District Fund 1,646,511 Uran Holocaust Library Fund 30,000 SUBTOTAL INITIAL APPROPRIATION $ 2,318,444,251 Transfers to Other Funds $ 1,396,458,230 Addition to Fund Balance 8,697,706 SUBTOTAL OTHER USES OF FUNDS $ 1,405,155,936 TOTAL APPROPRIATION $ 3,723,600,187 Loudoun County Appropriations Resolution Fiscal Year

6 PROPERTY TAX RATES, TAX YEAR 2016 ATTACHMENT B 1 TAXABLE REAL PROPERTY Real Property Public Utility Property Route 28 Highway Transportation Improvement District Aldie Sewer District Hamilton Sewer Service District Metrorail Service Tax District Route 606 Airport Stations Service Tax District Route 772 Station Service Tax District $1.145/$100 of assessed value $1.145/$100 of assessed value $0.18/$100 of assessed value $0.00/$100 of assessed value $0.00/$100 of assessed value $0.20/$100 of assessed value $0.00/$100 of assessed value $0.00/$100 of assessed value TAXABLE PERSONAL PROPERTY General Public Utility Personal Property (Vehicles Only) Public Utility Personal Property (Aircraft Only) Public Utility Personal Property (Excluding Aircraft and Vehicles) Clean Special Fuels Vehicles All Electric Vehicles Four Wheeled Electrically Powered, Low Speed Vehicles as defined in Virginia Code Section (A)(38) Vehicles, Trailers, and Semi Trailers of Interstate Motor Carriers Eligible Vehicles of Fire and Rescue Services and Sheriff's Auxiliary Vehicles of Eligible Elderly and Handicapped Vehicles Specially Equipped for Handicapped Transport Mobile Homes Used as Residences Aircraft, Flight Simulators Personal Property Used in a Research and Development Business as defined in Virginia Code Sec (A)(7) Machinery and Tools as defined in Virginia Code Sec Satellite Manufacturing Equipment as defined in Virginia Code Sec (A)(21) Heavy Construction Machinery Personal Property owned and used by Homeowners Associations as Defined in Section (A)(24) Wild or Exotic Animals kept for Public Exhibition and Property Licensed by the Federal Government as defined in Section (A)(23) $4.20/$100 of assessed value $4.20/$100 of assessed value $0.01/$100 of assessed value $1.145/$100 of assessed value $4.20/$100 of assessed value $4.20/$100 of assessed value $1.00/$100 of assessed value $2.75/$100 of assessed value $0.01/$100 of assessed value $2.10/$100 of assessed value $2.10/$100 of assessed value $1.145/$100 of assessed value $0.01/$100 of assessed value $2.75/$100 of assessed value $2.75/$100 of assessed value $0.01/$100 of assessed value $4.00/$100 of assessed value $0.01/$100 of assessed value $0.01/$100 of assessed value Loudoun County Appropriations Resolution Fiscal Year

7 EMS TRANSPORT REIMBURSEMENT RATES, FY 2017 ATTACHMENT B 2 EMS TRANSPORT REIMBURSEMENT RATES Basic Life Support (BLS) $467 Advanced Life Support (ALS 1) $660 Advanced Life Support (ALS 2) $770 Mileage $11 per mile Loudoun County Appropriations Resolution Fiscal Year

8 ATTACHMENT C 1 A RESOLUTION TO APPROPRIATE DESIGNATED FUNDS AND ACCOUNTS FROM DESIGNATED ESTIMATED REVENUES FOR THE FUNDS DELINEATED ON THE FOLLOWING PAGES OF THIS DOCUMENT FOR THE COUNTY OF BE IT RESOLVED by the Board of Supervisors of the County of Loudoun, Virginia, that the following appropriations be, and the same hereby are, made for Fiscal Year 2017 (beginning on the first day of July 2016 and ending on the thirtieth day of June 2017 from the funds and for the purposes indicated: GENERAL FUND ESTIMATED REVENUE From Local Sources: General Property Taxes $ 1,061,965,300 Other Local Taxes 148,586,030 Licenses, Permits, Fees 22,489,415 Fines and Forfeitures 2,241,650 Revenue from Use of Money and Property 4,394,082 Charges for Services 33,099,395 Miscellaneous Revenue 213,320 Recovered Costs 8,933,012 From Other Agencies: Commonwealth 84,555,679 Federal 4,787,920 SUBTOTAL ESTIMATED REVENUE $ 1,371,265,803 From Other Financing Sources Transfer from Comprehensive Services Act Fund $ 183,000 Transfer from Restricted Use Transient Occupancy Tax Fund 398,223 Transfer from Transportation District Fund 9,259,259 Transfer from County Capital Projects Fund 5,867,575 Transfer from County Debt Service Fund 125,110 Use of Fund Balance 27,134,547 SUBTOTAL OTHER FINANCING SOURCES $ 42,967,714 TOTAL REVENUES $ 1,414,233,517 APPROPRIATIONS General Governmental Expenditures $ 475,141,195 Operating Transfers to other funds: Transfer to Comprehensive Services Act Fund $ 4,171,542 Transfer to Rental Assistance Program Fund 80,406 Transfer to Transportation District Fund 17,000,000 Transfer to County Capital Projects Fund 20,067,716 Transfer to County Capital Asset Preservation Fund 8,563,000 Transfer to Major Equipment Replacement Fund 4,000,000 Transfer to County Debt Service Fund 157,633,688 Transfer to Self Insurance Fund 2,800,000 Loudoun County Appropriations Resolution Fiscal Year

9 ATTACHMENT C 1 Transfer to School Capital Asset Preservation Fund 8,992,500 Transfer to School Capital Projects Fund 10,625,000 Transfer to School Debt Service Fund Leases 10,273,351 Transfer to School Fund 694,787,619 SUBTOTAL OPERATING TRANSFERS $ 938,994,822 SUBTOTAL APPROPRIATIONS AND TRANSFERS $ 1,414,136,017 Unallocated Balance $ 97,500 TOTAL GENERAL FUND APPROPRIATIONS $ 1,414,233,517 Loudoun County Appropriations Resolution Fiscal Year

10 SCHOOL FUND, SCHOOL SPECIAL REVENUE CAFETERIA FUND ATTACHMENT C 2 SCHOOL FUND Local Sources $ 11,087,339 Commonwealth 321,760,255 Federal 16,719,783 Capital Lease Financing 10,000,000 SUBTOTAL ESTIMATED REVENUE $ 359,567,377 Transfer from General Fund $ 682,787,619 Transfer from General Fund OPEB 12,000,000 Use of Fund Balance 7,000,000 TOTAL REVENUE $ 1,061,354,996 Initial Appropriation $ 1,061,354,996 BE IT FURTHER RESOLVED that not more than $694,787,619 of this appropriation shall be obtained from funds derived from local property taxes and other local revenues of the General Fund of the County without a supplemental resolution by the Board of Supervisors. SCHOOL SPECIAL REVENUE CAFETERIA FUND Estimated Revenue $ 26,322,498 Initial Appropriation $ 26,322,498 Loudoun County Appropriations Resolution Fiscal Year

11 SCHOOL AND COUNTY CAPITAL PROJECTS FUNDS ATTACHMENT C 3 COMBINED CAPITAL PROJECTS FUNDS Estimated Revenue $ 26,742,914 Transfers from Other Funds 469,634,402 Use of Fund Balance 10,000,000 TOTAL REVENUE $ 506,377,316 Transfer to Other Funds $ 7,177,716 Initial Appropriation 499,199,600 TOTAL APPROPRIATION $ 506,377,316 School Capital Projects Fund Estimated Revenue $ Transfer from Capital Projects Financing Fund 217,590,000 Transfer from General Fund 10,625,000 Transfer from Public Facilities Fund 4,880,000 TOTAL REVENUE $ 233,095,000 Initial Appropriation $ 233,095,000 County Capital Projects Fund Estimated Revenue $ 26,742,914 Transfer from Capital Projects Financing Fund 110,915,000 Transfer from Public Facilities Fund 32,013,462 Transfer from General Fund 20,067,716 Transfer from Transportation District Fund 73,543,224 Use of Fund Balance 10,000,000 TOTAL REVENUE $ 273,282,316 Transfer to Debt Service Fund $ 1,310,141 Transfer to General Fund 5,867,575 Initial Appropriation 266,104,600 TOTAL APPROPRIATION $ 273,282,316 CAPITAL PROJECTS FINANCING FUND Estimated Revenue $ 328,505,000 Transfer to County Capital Projects Fund $ 110,915,000 Transfer to School Capital Projects Fund 217,590,000 Initial Appropriation TOTAL APPROPRIATION $ 328,505,000 MAJOR EQUIPMENT REPLACEMENT FUND Estimated Revenue $ Transfer from General Fund 4,000,000 Use of Fund Balance 831,000 TOTAL REVENUE $ 4,831,000 Initial Appropriation $ 4,831,000 Loudoun County Appropriations Resolution Fiscal Year

12 SCHOOL AND COUNTY CAPITAL ASSET PRESERVATION FUNDS ATTACHMENT C 4 COMBINED FUNDS Estimated Revenue $ 100,000 Transfer from General Fund 17,555,500 TOTAL REVENUE $ 17,655,500 Initial Appropriation $ 17,655,500 School Capital Asset Preservation Fund Estimated Revenue $ Transfer from General Fund 8,992,500 TOTAL REVENUE $ 8,992,500 Initial Appropriation $ 8,992,500 County Capital Asset Preservation Fund Estimated Revenue $ 100,000 Transfer from General Fund 8,563,000 TOTAL REVENUE $ 8,663,000 Initial Appropriation $ 8,663,000 Loudoun County Appropriations Resolution Fiscal Year

13 COUNTY DEBT SERVICE FUND AND SCHOOL DEBT SERVICE FUND LEASES ATTACHMENT C 5 COUNTY DEBT SERVICE FUND Estimated Revenue $ 855,000 Transfer from Capital Projects Fund 1,310,141 Transfer from General Fund 157,633,688 Use of Fund Balance 15,000,000 TOTAL REVENUES $ 174,798,829 Transfer to General Fund $ 125,110 Initial Appropriation 174,673,719 TOTAL APPROPRIATION $ 174,798,829 SCHOOL DEBT SERVICE FUND LEASES Estimated Revenue $ Transfer from General Fund 10,273,351 TOTAL REVENUE $ 10,273,351 Initial Appropriation $ 10,273,351 Loudoun County Appropriations Resolution Fiscal Year

14 OTHER FUNDS ATTACHMENT C 6 COMPREHENSIVE SERVICES ACT FUND Estimated Revenue $ 4,822,514 Transfer from General Fund 4,171,542 TOTAL REVENUE $ 8,994,056 Transfer to General Fund $ 183,000 Initial Appropriation 8,811,056 TOTAL APPROPRIATION $ 8,994,056 DULLES INDUSTRIAL PARK WATER & SEWER DISTRICT FUND Estimated Revenue $ 71,876 Initial Appropriation $ 71,876 DULLES TOWN CENTER COMMUNITY DEVELOPMENT AUTHORITY FUND Estimated Revenue $ 3,500,000 Initial Appropriation $ 3,500,000 EMS TRANSPORT REIMBURSEMENT PROGRAM FUND Estimated Revenue $ 3,500,000 Initial Appropriation $ 2,762,946 Addition to Fund Balance $ 737,054 GREENLEA TAX DISTRICT FUND Estimated Revenue $ 44,038 Initial Appropriation $ 44,038 HOUSING FUND Estimated Revenue $ 5,000,000 Initial Appropriation $ 5,000,000 JAMES HORTON PROGRAM FOR THE ARTS FUND Estimated Revenue $ Use of Fund Balance 1,000 TOTAL REVENUE $ 1,000 Initial Appropriation $ 1,000 Loudoun County Appropriations Resolution Fiscal Year

15 OTHER FUNDS ATTACHMENT C 6 LEGAL RESOURCE CENTER FUND Estimated Revenue $ 87,656 Initial Appropriation $ 87,656 PUBLIC FACILITIES FUND Estimated Revenue $ 38,271,876 Transfer to Capital Projects Fund $ 32,013,462 Transfer to Transportation District Fund 1,378,414 Transfer to School Capital Projects Fund 4,880,000 Initial Appropriation TOTAL APPROPRIATION $ 38,271,876 RENTAL ASSISTANCE PROGRAM FUND Estimated Revenue $ 8,448,378 Transfer from General Fund 80,406 TOTAL REVENUE $ 8,528,784 Initial Appropriation $ 8,528,784 RESTRICTED USE TRANSIENT OCCUPANCY TAX FUND Estimated Revenue $ 3,877,500 Transfer to General Fund $ 398,223 Initial Appropriation 3,208,125 TOTAL APPROPRIATIONS $ 3,606,348 Addition to Fund Balance $ 271,152 ROUTE 28 TRANSPORTATION IMPROVEMENT DISTRICT FUND Estimated Revenue $ 10,264,000 Initial Appropriation $ 10,264,000 SELF INSURANCE FUND Estimated Revenue $ Transfer from General Fund 2,800,000 TOTAL REVENUE $ 2,800,000 Initial Appropriation $ 2,800,000 STATE/FEDERAL GRANT FUND Estimated Revenue $ 2,176,400 Initial Appropriation $ 2,176,400 SYMINGTON FUND Estimated Revenue $ Use of Fund Balance 60,000 TOTAL REVENUE $ 60,000 Initial Appropriation $ 60,000 Loudoun County Appropriations Resolution Fiscal Year

16 OTHER FUNDS ATTACHMENT C 6 TRANSPORTATION DISTRICT FUND Estimated Revenue $ 70,862,457 Transfer from General Fund 17,000,000 Transfer from Public Facilities Fund 1,378,414 Use of Fund Balance 2,800,123 TOTAL REVENUE $ 92,040,994 Transfer to County Capital Projects Fund $ 73,543,224 Transfer to General Fund 9,259,259 Initial Appropriation 1,646,511 TOTAL APPROPRIATION $ 84,448,994 Addition to Fund Balance $ 7,592,000 URAN HOLOCAUST LIBRARY FUND Estimated Revenue $ Use of Fund Balance 30,000 TOTAL REVENUE $ 30,000 Initial Appropriation $ 30,000 Loudoun County Appropriations Resolution Fiscal Year

17 APPENDIX ATTACHMENT C 7 SECTION 1 The preceding designated funds and accounts shall be appropriated from the designated estimated revenues to be expended by the County Administrator or his designee, and the Director of Finance and Procurement, authorized pursuant to Section of the 1950 Code of Virginia, as amended, and pursuant to a resolution adopted by the Board of Supervisors on July 1, 1963, as amended, to pay all normal and routine claims, when presented, for which appropriations are hereinafter made, with the County s own check signed by the County Administrator and the Treasurer or with electronic fund transfers authorized by the Director of Finance and Procurement and the Treasurer. School Fund appropriations are for the operation of the School System and are to be expended on order of the School Board for the activities and purposes contained in its budget request presented to the Board of Supervisors for informative and fiscal planning purposes only. All payments are to be made on the School Board's own check or with electronic fund transfers as provided herein. The County Administrator, or his designee, and the Director of Finance and Procurement, or designee, are authorized pursuant to Section of the Code of Virginia, as amended, and pursuant to a resolution adopted by the Board of Supervisors on July 1, 1963, and on December 20, 1982, as amended, to pay all claims against the School Board, once approved by the School Board, for which appropriations have been made, with a School Board check signed by the School Superintendent and the Treasurer or with electronic fund transfers approved by the Treasurer. SECTION 2 All outstanding operating encumbrances at June 30, 2016, are hereby reappropriated to the fiscal year to the same department and account for which they are encumbered in the previous year. The reappropriation of these funds is in addition to the appropriations listed on pages All reappropriated encumbered funds are monitored and may be lowered throughout the fiscal year. At that time, appropriations will be decreased by the amount of the decrease or cancellation of the reappropriated encumbrance. SECTION 3 At the close of the fiscal year, all unencumbered appropriations lapse for budget items other than the capital projects, state/federal grants and certain restricted funds (such as transportation district and restricted transient occupancy tax). Loudoun County Appropriations Resolution Fiscal Year

18 APPENDIX ATTACHMENT C 7 SECTION 4 Appropriations designated for capital projects, unexpended as of June 30, 2016, are hereby reappropriated for those projects. The reappropriation of these funds is in addition to the appropriations listed on pages The County Administrator or designee may approve necessary adjustments or accounting transfers between funds as required for the proper accounting of capital projects. Upon completion of a County capital project, staff is authorized to close out said project and transfer to the funding source any remaining balances. This section applies to all existing appropriations for capital projects on June 30, 2016, and appropriations for capital projects in the budget. SECTION 5 The approval by the Board of Supervisors of any grant of funds to the County constitutes the appropriation of both the revenue to be received from the grant and the County's expenditure required by the terms of the grant, if any. Grant appropriations unexpended as of June 30, 2016, are hereby reappropriated for those purposes. The reappropriation of these funds is in addition to the appropriations listed on pages The County Administrator may reduce any grant appropriation to the level approved by the granting agency during the fiscal year. Upon completion of the grant project, staff is authorized to close out the grant and transfer back to the funding source any remaining balances. Instances where the remaining balance is less than $100, staff is authorized to transfer the remaining balance to a central grant balancing account. This applies to appropriations for grants outstanding at June 30, 2016, and appropriations of grants in the budget. SECTION 6 The County Administrator is authorized to make expenditures from Trust and Agency Funds for the specified reasons for which the funds were established. In no case shall the expenditure exceed the available balance for the fund. SECTION 7 Effective upon adoption of this resolution, the County Administrator or designee is authorized to approve transfers of appropriations among departments and agencies as long as the total net appropriation for the fund is neither increased nor decreased, consistent with established internal procedures. The County Administrator or designee is authorized to approve transfers of estimated revenue among departments and agencies as long as total net revenue is neither increased nor decreased at the level of the fund. Loudoun County Appropriations Resolution Fiscal Year

19 APPENDIX ATTACHMENT C 7 SECTION 8 The Director of Finance and Procurement is authorized to make transfers to various funds for which there are transfers appropriated or adjustments as required at the end of the fiscal year. The Director shall transfer funds only as needed up to amounts appropriated, required or in accordance with any existing bond resolutions that specify the manner in which transfers are to be made. SECTION 9 The County Administrator is authorized to provide State Employee Pay Supplements, which provide additional salary amounts to state employees working for the County. Pay supplements shall be based upon comparable Loudoun County positions, as determined by the Department of Human Resources, and are conditioned upon the appropriation of funding by the Board of Supervisors through the County budget as adopted by the annual Appropriations Resolution. Pay supplements shall be periodically reviewed and may be increased, decreased, or eliminated subject to annual appropriation by the Board of Supervisors and review by the Department of Human Resources and as may be provided within an existing or future Memorandum of Understanding (MOU) between the County and the applicable agency (or agencies) of the Commonwealth. The County Administrator is authorized to execute MOUs, after proper review of the County Attorney and other departments as necessary. SECTION 10 SECTION 11 In FY 2017, an amount equal to 2.5 percent of regular payroll is budgeted for merit pay increases. Constitutional Officers will receive any increase given by the state plus an increase from the County; the total increase will not exceed 2.5 percent of salary. All salary increases will be effective September 22, 2016, and will be part of the October 14, 2016, pay check. The County Administrator or designee is authorized to approve the appropriation and transfer of calculated buy out amounts and any accrued interest in the Public Facilities Fund to the Route 28 Special Improvements Fund for the purpose of remitting the buy out amounts received according to the Route 28 Special Tax District Contract. The County Administrator is only authorized to approve the appropriation and transfer of calculated "buy outs" after the Board of Supervisors approves a change in zoning classification allowing a residential use within the Route 28 Highway Transportation Improvement District, which triggers the payment of a buy out amount representing the present value of the future special improvements taxes to be lost as a result of such zoning changes. Loudoun County Appropriations Resolution Fiscal Year

20 APPENDIX ATTACHMENT C 7 SECTION 12 This resolution includes amendments to the FY 2016 Capital Fund appropriation to include the following: appropriate $2,000,000 in general obligation bond financing for the Dulles South Area Elementary School (ES 28), $3,000,000 in general obligation bond financing for Dulles South Area Middle School (MS 7), $3,000,000 in general obligation bond financing for the Dulles North Area High School (HS 11), and $1,480,000 in General Fund balance for the eight (8) Modular Classrooms at John Champe High School. Loudoun County Appropriations Resolution Fiscal Year

21 ATTACHMENT D-1 Capital Improvement Program Summary Schedule of Appropriations Capital ($ in 1,000s) Prior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY Y e a r Future FY 's CIP Budgetary Cost General Capital Projects Fund Administration 306,317-1,000 1,480 13, , ,297 General Government 140,269 23,463 20,690 18,540 26,845 21,845 19, , , ,372 Health and Welfare - - 2, ,375 4,400 6,145 10,545 Parks, Recreation and Culture 18,700 43,693 95,095-7,100 13,250 69, , ,638 Public Safety 188,198 81,840 7,000 4,900 27,260 19,280 12, ,620 54, ,838 Transportation 247, ,286 90, , , , , ,690 89,104 1,059,208 General Capital Projects Total 900, , , , , , ,800 1,255, ,864 2,613,898 School Capital Projects Fund Elementary Schools 3,915 53,090 37,895-4,545 60,635 5, , ,360 Middle Schools 3,000 57, ,820-60,820 High Schools 7, ,185 11, ,180-52,365 7, , ,125 Other School Projects ,570-9,570-9,570 School Capital Projects Tota 14, ,095 49, ,180 4, ,570 12, , ,875 Budgetary Cost 915, , , , , , ,190 1,796, ,864 3,169,773 Funding Source Local Tax Funding 206,034 31,383 23,750 31,470 22,785 32,155 27, ,948 85, ,667 Local Tax Funding - Roads 18,935 15,000 15,000 15,000 15,000 15,000 15,000 90,000 6, ,535 Fund Balance 88,794 10, ,000-98,794 General Obligation Bonds 106, , , ,800 74, , , , ,235 1,279,585 Lease Revenue Financing 258,503 69,735 8,005 1,830 35,890 3,500 2, ,335 11, ,178 State Grant 36, ,000 2,000 41,593 CMAQ - 3,821-3, ,400 12,661-12,661 RSTP 10,122 12,422-1,976 8,201 9,700 4,500 36,799-46,921 State Revenue Sharing 15,831 10,000 10,000 10,000 10,000 10,000 10,000 60,000 5,375 81,206 NVTA 70% Regional 57,564 38,760 43,881 45,040 50,239 43,480 44, , ,727 NVTA 30% Local 36,486 16,405 16,878 17,368 17,877 18,401 18, ,873 18, ,988 Cash Proffers 19,152 38,271 30,349-2, ,457-90,609 In Kind Proffers 51, ,409 Fees 1,471 1, ,810 2,000 7,281 Local Gasoline Tax 2, ,484 Proceeds from Land Sale 5, ,135 Total Funding Source 915, , , , , , ,190 1,796, ,864 3,169,773

22 ATTACHMENT D-2 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 General Capital Projects Fund 6 Y e a r Future FY 's CIP Budgetary Cost Administration 306, ,000 1,480 13, , ,297 General Government 140,269 23,463 20,690 18,540 26,845 21,845 19, , , ,372 Health and Welfare 0 0 2, ,375 4,400 6,145 10,545 Parks, Recreation and Culture 18,700 43,693 95, ,100 13,250 69, , ,638 Public Safety 188,198 81,840 7,000 4,900 27,260 19,280 12, ,620 54, ,838 Transportation 247, ,286 90, , , , , ,690 89,104 1,059,208 Budgetary Cost 900, , , , , , ,800 1,255, ,864 2,613,898 Funding Source Local Tax Funding 204,554 20,758 18,710 21,190 22,785 25,345 22, ,913 85, ,152 Local Tax Funding - Roads 18,935 15,000 15,000 15,000 15,000 15,000 15,000 90,000 6, ,535 Fund Balance 88,794 10, , ,794 General Obligation Bonds 93,865 41,180 72,435 15,900 69,520 40, , , , ,105 Lease Revenue Financing 258,503 69,735 8,005 1,830 35,890 3,500 2, ,335 11, ,178 State Grant 36, ,000 2,000 41,593 CMAQ - 3, , ,400 12, ,661 RSTP 10,122 12, ,976 8,201 9,700 4,500 36, ,921 State Revenue Sharing 15,831 10,000 10,000 10,000 10,000 10,000 10,000 60,000 5,375 81,206 NVTA 70% Regional 57,564 38,760 43,881 45,040 50,239 43,480 44, , ,727 NVTA 30% Local 36,486 16,405 16,878 17,368 17,877 18,401 18, ,873 18, ,988 Cash Proffers 19,152 33,391 30, , , ,729 In Kind Proffers 51, ,409 Fees 1,471 1, ,810 2,000 7,281 Local Gasoline Tax 2, ,484 Proceeds from Land Sale 5, ,135 Total Funding Source 900, , , , , , ,800 1,255, ,864 2,613,898

23 ATTACHMENT D-3 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Administration 6 Y e a r P roje c ts Land Acquisition Fund 247,317-1,000 1,480 1, , ,297 Major Computer Systems 59, , ,000-71,000 Budgetary Cost 306,317-1,000 1,480 13, , ,297 Future FY 's CIP Funding Source Local Tax Funding 95,316-1,000 1,000 1, ,500-98,816 Fund Balance 76, ,934 General Obligation Bonds 52, ,475 Lease Revenue Financing 23, , ,480-36,210 Proffers (Cash) 1, ,855 Proffers (In- Kind) 51, ,409 State Capital Assistance 4, ,598 Total Funding Source 306,317-1,000 1,480 13, , ,297

24 ATTACHMENT D-4 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 General Government P roje c ts Capital Project Management 60,648 8,868 8,835 9,080 9,335 9,535 9,945 55,598 41, ,231 Consolidated Shops & Warehouse 31, ,000 3,500-7,500-38,500 General Office Space Purchase 5,500 7, ,635-13,135 General Office Space - Sycolin Rd , ,910 Landfill Debt Service 1,471 1, ,310-2,781 Landfill Reclamation Project 15,500-5, ,980-21,480 Landfill Sequence V Closure ,350 5, ,410-6,410 Storm Water Management 25,850 3,500 3,675 5,860 6,150 6,460 6,780 32,425 21,600 79,875 Water/Wastewater Fund 300 2,150 2,200 2,250 2,300 2,350 2,400 13,650 10,100 24,050 Budgetary Cost 140,269 23,463 20,690 18,540 26,845 21,845 19, , , ,372 6 Y e a r Future FY 's CIP Funding Source Local Tax Funding 96,098 14,518 14,710 17,190 17,785 18,345 19, ,673 73, ,456 Fund Balance General Obligation Bonds , ,910 Lease Revenue Financing 41,200 7,635 5,980 1,350 9,060 3,500-27,525-68,725 Proffers (Cash) Fees 1,471 1, ,310-2,781 Total Funding Source 140,269 23,463 20,690 18,540 26,845 21,845 19, , , ,372

25 ATTACHMENT D-5 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Health and Welfare 6 Y e a r P roje c ts Adolescent Independent Living Residence ,145 6,145 DS Group Residence - Eastern Loudoun ,375 2,375-2,375 DS Group Residence - Purcellville - - 2, ,025-2,025 Budgetary Cost - - 2, ,375 4,400 6,145 10,545 Future FY 's CIP Funding Source Lease Revenue Financing - - 2, ,375 4,400 6,145 10,545 Total Funding Source - - 2, ,375 4,400 6,145 10,545

26 ATTACHMENT D-6 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Y e a r FY FY FY FY FY FY Parks, Recreation and Culture P roje c ts Ashburn Recreation and Community Center - 9,680 61, ,930-70,930 Ashburn Senior Center - 8, ,285-8,285 Brambleton Library , ,100-7,100 Claude Moore Rec Center Pool Expansion - - 2, ,000-2,000 Fields Farm Park 1, ,350 23,700 27,050-28,910 Franklin Park to Purcellville Trail ,000 5,000-5,520 Hal and Berni Hanson Regional Park 8,940 23,555 31, ,400-64,340 Lovettsville Community Center Replacement 7,380 2, ,000-9,380 STEM Library ,900 41,100 47,000-47,000 Town of Leesburg - Veteran's Park ,000-4,000-4,000 Town of Round Hill - Sleeter Lake Park Budgetary Cost 18,700 43,693 95,095-7,100 13,250 69, , ,638 6 Y e a r Future FY 's CIP Funding Source Local Tax Funding 1, ,000-4,000-5,110 Fund Balance 3, ,360 General Obligation Bonds - 9,680 66, ,250 69, , ,165 Lease Revenue Financing 5,380 2, , ,030-14,410 Proffers (Cash) 3,850 32,013 28, ,743-64,593 Proceeds from Land Sale 5, ,000 Total Funding Source 18,700 43,693 95,095-7,100 13,250 69, , ,638

27 ATTACHMENT D-7 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Y e a r FY FY FY FY FY FY Public Safety P roje c ts Adult Detention Center Phase III 95, ,710 Courts Complex Phase III 22,310 57, , ,900-87,210 F&R - Alerting Systems F&R - Capital Apparatus 30,073 3,000 3,000 3,000 3,000 3,000 3,000 18,000 12,000 60,073 F&R - Station #04 - Round Hill Replacement ,900 13, ,660-15,660 F&R - Station #07 - Aldie Replacement 14,860-4, ,000-18,860 F&R - Station #08 - Philomont Replacement ,200 2,200 13,725 15,925 F&R - Station #10 - Lucketts Replacement 11,490 1, ,240-12,730 F&R - Station #12 - Lovettsville Replacement 1,000 13, ,500-14,500 F&R - Station #20 - Leesburg VFC Expansion - 4, ,000-4,000 F&R - Station #28 - Route 606 Station ,010 19,010 F&R - Station #29 - Leesburg South Station ,200 15,400-17,600-17,600 F&R - Training Academy Expansion ,630 7,510-7,510 F&R - Training Tower F&R - Vehicle Annex ,090 4,600 Juvenile Detention Center Phase I - 3, ,000-3,000 Juvenile Detention Center Phase II 12, ,195 17,210 Juvenile Probation Residence Budgetary Cost 188,198 81,840 7,000 4,900 27,260 19,280 12, ,620 54, ,838 6 Y e a r Future FY 's CIP Funding Source Local Tax Funding 10,330 4,240 3,000 3,000 3,500 3,000 3,000 19,740 12,000 42,070 General Obligation Bonds 38,210 17,500 4,000 1,900 15,960 16,280 9,340 64,980 36, ,015 Lease Revenue Financing 125,728 60, , ,900 5, ,823 State Grant 13, ,930 Total Funding Source 188,198 81,840 7,000 4,900 27,260 19,280 12, ,620 54, ,838

28 ATTACHMENT D-8 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Transportation P roje c ts Arcola Blvd (Rt 50 - Dulles West Blvd) , ,132-8,132 Arcola Blvd (Dulles West - Evergreen Mills) ,400 11,826 10,000 25,226-25,226 Atlantic Blvd Pedestrian Improvements ,061 6,061-6,061 Belmont Ridge Rd (Gloucester to Hay) 48,015 13, ,015-61,030 Belmont Ridge Rd (Truro Parish to Croson) 22,863-15, ,000-37,863 Braddock/Summerall/Supreme Intersec - 2, ,000-2,000 Crosstrail Blvd 31,300 2, , ,560-74,860 Evergreen Mills Rd (Belmont Ridge - Stone Spri ,000 10,300 12,300-12,300 Evergreen Mills Rd (Stone Springs - Arcola) ,400 10,400-10,400 Evergreen Mills Rd (Arcola to Lo.Co. Pkwy) ,051 19,051-19,051 Evergreen Mills Rd (Northstar - Belmont Ridge) ,500 54,500 Farmwell Rd (Smith Switch to Ashburn Rd) 7,864-10,000 7, ,000-24,864 George Washington Blvd Overpass 1,367 4,132-1,976 8,201 8,500 3,000 25,809-27,176 Dulles West Blvd (Arcola - Lo.Co. Pkwy) ,100 9, ,214-17,214 Dulles West Blvd (Arcola - Northstar) ,100 23,100-23,100 Moorefield Blvd , ,200-4,200 Mooreview Pkwy 6,300 1, ,579-7,879 Northstar Blvd (Rt 50 - Tall Cedars) 5,432-20,560 10, ,560-35,992 Northstar Blvd (Rt 50 - Shreveport) 11,459 10,000 11,081 27, ,521-59,980 Northstar Blvd (Tall Cedars - Braddock) ,855 10,855-10,855 Northstar/Belmont Ridge Traffic Signal Prentice Rd - 9, ,000 60,650-89,650-89,650 Route 15 Bypass/ Battlefield Pkwy - - 2, ,000-2,000 Route 15 Bypass/ Edwards Ferry Rd 2, ,200 1,500 2,700-4,700 Route 606 Widening 32,912 8, ,574-41,486 Route 7/ Battlefield Pkwy 13,000 38,760 6, ,000-58,000 Route 7/ Route 287 Interchange ,000 11,000-11,000 Route 7/ Route 690 Interchange 1,500 4,000 2,000 2,000 15,100 10,000-33,100-34,600 Route 9/ Route 287 Roundabout 1, ,750 11,978 Shaw Rd - - 2, ,622-2,622 Shellhorn Rd - 8,000 4,000 4,000 8, ,000-24,000 Sterling Blvd Extension 14,101 10, ,028-24,129 Waxpool/ Loudoun County Pkwy Intersec 1,235 1,146 3, ,635-5,870 Waxpool/Smith Switch/Farmwell Rd Intersec , ,300-4,300 Westwind Dr (State Street to Ladbrook) ,000 35, ,696-43,696 Woodgrove & Fields Farm Rd 3,815-2, ,500-6,315 Roads Subtotal: 204, ,744 79,492 85, ,071 94, , ,898 65, ,574 Contingency - Sidewalk - 1,000 1,000 1,000 1,000 1,000 1,000 6,000-6,000 Contingency - Traffic Calming Contingency - Traffic Signal ,000-3,000 Contingency Subtotal: - 1,600 1,600 1,600 1,600 1,600 1,600 9,600-9,600 Town of Hamilton Pedestrian Improvements Town of Hillsboro Pedestrian Safety - - 4, ,800-4,800 Town of Leesburg Battlefield Pkwy - - 1, ,000-1,000 Town of Leesburg NVTA Local Distribution 5,591 2,036 2,099 2,165 2,234 2,304 2,377 13,215 10,964 29,770 Town of Middleburg Crosswalk Project 1, ,790 Town of Purcellville NVTA Local Distribution 1, ,875 2,290 6,334 Towns - NVTA 30% Local Subtotal: 7,965 3,631 8,356 2,636 2,720 2,805 2,893 23,041 13,254 44,260 Transit Buses (2) 32,523 1,000 1,000 1,000 1,000 1,000 1,000 6,000 4,000 42,523 Leesburg Area Park and Ride Lot 2,500 1, ,490-3,990 Metro Capital Contribution ,000 12,000 13,000 13,000 50,000-50,000 Metro Station Area Pedestrian Improvements ,400 5,400 6,600 12,000 NEPP , ,000-2,000 One Loudoun Park and Ride Lot , ,290-3,290 Western Loudoun Park and Ride Lot - 3, ,971-3,971 Transit Subtotal: 35,023 6,311 1,000 18,440 13,000 14,000 19,400 72,151 10, ,774 6 Y e a r Transportation Budgetary Cost 247, ,286 90, , , , , ,690 89,104 1,059,208 Future FY 's CIP

29 ATTACHMENT D-9 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Transportation 6 Y e a r Funding Source Local Tax Funding 1,700 2, ,000-3,700 Local Tax Funding - Roads 18,935 15,000 15,000 15,000 15,000 15,000 15,000 90,000 6, ,535 Fund Balance 7,800 10, ,000-17,800 General Obligation Bonds 3,180 14,000 2,000 14,000 53,560 15,000 29, ,860 54, ,540 Lease Revenue Financing 62, ,465 State Capital Assistance 18, ,000 2,000 23,065 CMAQ - 3,821-3, ,400 12,661-12,661 RSTP 10,122 12,422-1,976 8,201 9,700 4,500 36,799-46,921 Revenue Sharing 15,831 10,000 10,000 10,000 10,000 10,000 10,000 60,000 5,375 81,206 NVTA 70% Regional 57,564 38,760 43,881 45,040 50,239 43,480 44, , ,727 NVTA 30% Local 36,486 16,405 16,878 17,368 17,877 18,401 18, ,873 18, ,988 Proffers (Cash) 12,647 1,378 1,689-2, ,834-18,481 Transit Fees ,500 2,000 4,500 Local Gasoline Tax 2, ,484 Proceeds from Sale of Land Future FY 's CIP Total Funding Source 247, ,286 90, , , , , ,690 89,104 1,059,208

30 ATTACHMENT D-10 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 School Capital Projects Fund P roje c ts Elementary Schools 3,915 53,090 37,895-4,545 60,635 5, , ,360 Middle Schools 3,000 57, ,820-60,820 High Schools 7, ,185 11, ,180-52,365 7, , ,125 Other 'School Projects ,570-9,570-9,570 Budgetary Cost 14, ,095 49, ,180 4, ,570 12, , ,875 6 Y e a r Future FY 's CIP Funding Source Local Tax Funding 1,480 10,625 5,040 10,280-6,810 5,280 38,035-39,515 General Obligation Bonds 12, ,590 44, ,900 4, ,760 7, , ,480 Proffers (Cash) - 4, ,880-4,880 Total Funding Source 14, ,095 49, ,180 4, ,570 12, , ,875

31 ATTACHMENT D-11 Capital ($ in 1, 000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 Elementary Schools 6 Y e a r Future FY 's CIP P roje c ts (ES- 23) Dulles North Area ,545 40,875-45,420-45,420 Elementary School (ES- 28) Dulles South Area 2,000 36, ,770-38,770 Elementary School (ES- 31) Dulles North Area 1,915-37, ,895-39,810 Elementary School Classroom Additions (3) - 16, ,320-16,320 Dulles North & South Classroom Additions (3) ,100-19,100-19,100 Dulles North & South Facility Renovation ,280 5,280-5,280 Lovettsville ES Bus/Visitor Parking Budgetary Cost 3,915 53,090 37,895-4,545 60,635 5, , ,360 Funding Source Local Tax Funding - - 1, ,280 7,480-7,480 General Obligation Bonds 3,915 53,090 36,355-4,545 59, , ,880 Total Funding Source 3,915 53,090 37,895-4,545 60,635 5, , ,360

32 ATTACHMENT D-12 Ca pita l ($ in 1,0 0 0 s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Y e a r FY FY FY FY FY FY Middle Schools 6 Y e a r Future FY 's CIP P roje c ts (MS- 7) Dulles South Area 3,000 57, ,820-60,820 Budgetary Cost 3,000 57, ,820-60,820 Funding Sourc e General Obligation Bonds 3,000 57, ,820-60,820 Total Funding Source 3,000 57, ,820-60,820

33 ATTACHMENT D-13 Capital ($ in 1,000s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Year FY 2017 FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 High Schools 6 Y e a r Future FY 's P roje c ts (HS- 9) Dulles South Area , , , ,660 High School (HS- 11) Dulles North Area 6, , , ,870 High School CS Monroe Conversion - 1, ,100-51,850-51,850 High School Naval JROTC Facility - 3, ,130-3,130 Loudoun County High School Modular Classrooms (8) 1, ,480 John Champe HS Modular Classrooms (8) - 1, ,480-1,480 Dulles North & South Modular Classroom (10) Removal - Briar Woods Stadium Synthetic Turf & Track Resurface ,265 7,110 9,375-9,375 Budgetary Cost 7, ,185 11, ,180-52,365 7, , ,125 CIP Funding Source Local Tax Funding 1,480 10,625 3,500 10,280-5,010-29,415-30,895 General Obligation Bonds 6, ,680 8, ,900-47,355 7, , ,350 Proffers (Cash) - 4, ,880-4,880 Total Funding Source 7, ,185 11, ,180-52,365 7, , ,125

34 ATTACHMENT D-14 Ca pita l ($ in 1,0 0 0 s) Capital Improvement Program by Functional Area Schedule of Appropriations P rior Y e a r FY FY FY FY FY FY Other School Projects 6 Y e a r Futur e FY 's CIP P roje c ts Division Security Improvements ,570-9,570-9,570 Budgetary Cost ,570-9,570-9,570 Funding Sourc e Local Tax Funding ,140-1,140-1,140 General Obligation Bonds ,430-8,430-8,430 Total Funding Source ,570-9,570-9,570

35 ATTACHMENT E DEPARTMENT OF MANAGEMENT AND BUDGET MEMORANDUM DATE: March 31, 2016 TO: FROM: RE: CC: Board of Supervisors Erin McLellan, Director, Department of Management and Budget March 24, 2016 Budget Work Session Toteboard Transmittal Board Aides, Tim Hemstreet, County Administration Staff, Operating Budget Staff, Capital Budget Staff Straw votes taken by the Board of Supervisors through its March 24, 2016, budget work session are detailed in the toteboard (attached). These actions have resulted in a real property tax rate of $1.145.

36 FY 2017 Budget Deliberations - Real Property Tax Rate Impacts Current Tax Rate: $1.135 New tax rate, with straw vote changes: $1.145 $ increase needed to trigger next $0.001 tax rate increase $1 Required for each $0.001 Reduction: $1,086,300 New tax rate rounded to half-cent: $1.145 Straw Vote Actions Motion 2nd Vote Impact March 2, 2016 Worksession Begin budget deliberations at the real property tax rate of $1.135 and the appropriations proposed in the FY 2017 Proposed Budget PR ML March 7, 2016 Worksession Direct County Admin to transition from pay for performance to merit system PR ML (Buffington & Higgins absent) 9-0 Reduce pay raise by $1M to 2.5% ML RM Add 6 FTE and $411,900 for MHSADS CLEAR and ADC Support positions RB TB Add 2 FTE and $170,312 for Residential Support Program KS KU 6-3 (Randall, Saines & Umstattd opposed) $1,000, (No vote. See motion to table below) 5-4 (Meyer, Randall, Saines, & Umstattd opposed) ($411,900) Motion to table previous motion GH RB Add $211,200 for full time Operational Medical Director SV KU 9-0 ($211,200) Add 1.07 FTE and $76,600 for HR Admin Assistant SV KU 8-1 (Meyer opposed) ($76,600) Add 1.07 FTE and $97,500 for Payroll Assistant SV KU 3-6 (Buffington, Buona, Higgins, Letourneau, Meyer, & Saines opposed) 7-2 (Higgins & Meyer Add 1.07 FTE and $92,900 for QA/QI Officer SV KU opposed) ($92,900) Add 1.00 FTE and $98,500 for Security Program 9-0 Improvements RB KU ($98,500) (No vote. See motion to Add $403,400 for ERP Production Support ML KU table below) Motion to table previous motion GH RM 9-0 Add 3.36 FTE and $671,400 for the Business Licensing (Higgins requested motion Enforcement Unit TB KS be divided. See below) Add 1.00 FTE and $60,300 for an ADC Senior Cook TB KS 4-5 (Buona, Higgins, Meyer, Umstattd, & Volpe opposed) 4-5 (Buona, Higgins, Meyer, Randall, & Volpe opposed) Add 2.24 FTE and $505,700 for two Traffic Safety Deputies TB KS Add 1.00 and $68,900 for LCSO Administrative Assistant TB KS 9-0 ($68,900) Friendly Amendment: Reduce motion on Business 7-2 (Higgins & Meyer Licensing Enforcement Unit to 1.12 FTE and $207,537 RB opposed) ($207,537) Add 1.12 FTE and $172,700 for Juvenile Sex Crimes DetectivKS ML 9-0 ($172,700) Add 1.12 FTE and $207,700 for Community Resource Deputy KS ML Add 1.12 FTE and $196,200 for SRO Floater KS ML 8-1 (Higgins opposed) 4-5 (Buffington, Buona, Higgins, Letourneau, & Meyer opposed) ($207,700) March 10, 2016 Worksession Add 1.00 FTE and $104,400 for Senior Traffic Engineer RM RB 9-0 ($104,400)