KING AND QUEEN COUNTY, VIRGINIA ADOPTED ANNUAL FISCAL PLAN FISCAL YEAR 2018

Transcription

1 KING AND QUEEN COUNTY, VIRGINIA ADOPTED ANNUAL FISCAL PLAN FISCAL YEAR 2018 : April 24, 2017

2 Revenue & Expenditure Summary Revenue Detail 1 8 TABLE OF CONTENTS General Fund al Expenditure Summary Fund Name Page Fund Name Page 9th District Circuit Court 1 Industrial Development Authority 38 Airport Authority 2 Information Technology 39 Animal Control 3 JDR Court Services Unit 40 Animal Shelter 4 JDR District Court 41 Bay Aging 5 Litter Control Grant 42 Board of Building Appeals 6 Magistrate 43 Board of Supervisors 7 Mattaponi Pier 44 Board of Zoning Appeals 8 Medical Examiner 45 Building Inspections 9 MPPDC 46 Capital Projects 10 Pamunkey Regioanl Library 47 Circuit Court 11 Planning Commission 48 Clerk of Circuit Court 12 Probation/Pretrial Services 49 Commissioner of the Revenue 13 Radio Communications 50 Commonwealth Attorney 14 Regional Jail 51 Community College 15 Registrar 52 Community Services Board 16 Rental Assistance Program 53 Contingencies 17 Rescue Services 54 Contributions 18 Rescue Squad 55 Cooperative Extension 19 Risk Management 56/57 istrator 20 Sheriff 58 County Attorney 21 Soil & Water Conservation District 59 E911 Fund 22 State & Local Hospitalization 60 Economic Development 23 TEA Electoral Board 24 Treasurer 62 Emergency Services Coordinator 25 Victim Witness Assistance 63 EMS Other 26 VPPSA 64 Finance 27 Wetlands Board 65 Fire s 28 Zoning Administrator 66 Forestry Services 29 Social Services Fund 67 Fund Transfers 30 CSA Fund 68 Fund Transfer Reserve 31 School Fund 69 General District Court 32 Court Security Fund 70 General Properties 33 General Properties Marriott 34 General Reassessment 35 Health 36 Independent Auditor 37

3 King and Queen County Revenue and Expenditure Summary FY2018 Revenue Original Recommendation Adjusted Recommendation Budget FY2018 General Fund $11,912,256 $12,279,847 $12,279,848 Social Services Fund $1,428,754 $1,428,754 $1,428,754 CSA Fund $750,000 $750,000 $750,000 CSA Administration Fund $21,527 $21,527 $21,527 School Fund $10,384,912 $10,384,912 $10,384,912 School Food Services Fund $369,568 $369,568 $369,567 School Capital Project Fund $380,000 $380,000 $380,000 Court Security Fund $32,295 $32,295 $32,295 Less Interfund Transfers $4,571,358 $4,951,358 $4,951,358 Total: $20,707,954 $20,695,545 $20,695,545 Expenditure Original Recommendation Adjusted Recommendation Budget FY2018 General Fund $12,022,946 $12,279,848 $12,279,848 Social Services Fund $1,428,754 $1,428,754 $1,428,754 CSA Fund $750,000 $750,000 $750,000 CSA Administration Fund $21,527 $21,527 $21,527 School Fund $10,384,912 $10,384,912 $10,384,912 School Food Services Fund $369,568 $369,567 $369,567 School Capital Project Fund $380,000 $380,000 $380,000 Court Security Fund $32,295 $32,295 $32,295 Less Interfund Transfers $4,671,358 $4,951,358 $4,951,358 Total: $20,718,644 $20,695,545 $20,695,545 To balance budget: $10,690 $0 $0

4 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD Requests FY18 Use of fund Balance 0 0 $ 669,998 $ 1,708,910 (669,998) 0.00% $ 587,575 $ 970,023 $ 970,023 Total Use of Fund Balance $ 669,998 $ 1,708,910 (669,998) 0.00% $ 587,575 $ 970,023 $ 970,023 LOCAL REVENUE Real Estate % Real Estate Real Estate Real Estate Real Estate Real Esatte Real Estate Real Estate Real Estate Real Estate undefined Real Estate ,001 1,001 undefined Real Estate ,357 1,357 undefined Real Estate , ,490 1,490 undefined Real Estate , ,675 1,675 undefined Real Estate ,182 2,707 2,200 2,200 undefined Real Estate ,905 6,663 2,832 2,832 undefined Real Estate ,270 8,345 5,007 5,007 undefined $ $ $ Real Estate ,849 31,729 15,706 15,706 undefined $ $ $ Real Estate ,389,524 89,846 36,490 36,490 undefined $ $ $ Real Estate ,395,463 96,265 96,265 undefined Real Estate 2016 $ 4,480,501 $ 4,480,501 4,448,536 (31,965) 0.71% $ $ $ Real Estate 2017 $ $ 0.00% $ 4,500,000 $ 4,500,000 $ 4,500,000 Total Real Estate Taxes: 4,552,889 4,536,871 $ 4,480,501 $ 4,480,501 $ 4,613, , % $ 4,500,000 $ 4,500,000 $ 4,500,000 Public Service Corporation 137, ,004 $ 145,712 $ 145, ,376 16, % $ 155,000 $ 155,000 $ 155,000 Total Public Service Corporation 137, ,004 $ 145,712 $ 145, ,376 16, % $ 155,000 $ 155,000 $ 155,000 Personal Property % Personal Property % Personal Property % Personal Property % Personal Property % Personal Property %

5 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD Personal Property undefined Personal Property undefined Personal Property undefined Personal Property undefined Personal Property , undefined Personal Property , % Personal Property ,112 1, undefined Personal Property % Personal Property % Personal Property % Personal Property % Personal Property , undefined Personal Property undefined Requests FY18 Personal Property ,327 1,636 1,386 1,386 undefined $ $ $ Personal Property ,307 4,043 1,094 1,094 undefined $ $ $ Personal Property ,582,012 23,722 4,665 4,665 undefined $ $ $ Personal Property ,489,536 74,678 74,678 undefined Personal Property 2016 $ 1,568,661 $ 1,568,661 1,480,868 Personal Property 2017 $ 1,568,661 $ 1,568,661 $ 1,568,661 Personal Property/Uncollectable % Total Personal Property: 1,610,773 1,524,300 $ 1,568,661 $ 1,568,661 1,564,575 (4,086) 0.26% $ 1,568,661 $ 1,568,661 $ 1,568,661 Manufactured Home undefined Manufactured Home undefined $ $ $ Manufactured Home , undefined $ $ $ Manufactured Home ,521 1, undefined $ $ $ Manufactured Home ,424 2,412 Manufactured Home 2016 $ 30,017 $ 30,017 25,063 (4,954) 16.50% Manufactured Home 2017 $ $ 0.00% $ 30,017 $ 30,017 $ 30,018 Total Manufactured Home: 29,256 27,708 $ 30,017 $ 30,017 27,662 (4,767) 15.88% $ 30,017 $ 30,017 $ 30,018 Farm Machinery % $ $ $ Farm Machinery , % $ $ $ Farm Machinery ,558 1,118 (51) (51) undefined $ $ $ Farm Machinery ,083 (1,748) Farm Machinery 2016 $ 129,334 $ 129, ,831 (16,503) 12.76% Farm Machinery 2017 $ $ 0.00% $ 129,334 $ 129,334 $ 129,334 Total Farm Machinery: 119, ,965 $ 129,334 $ 129,334 $ 111,032 (18,302) 14.15% $ 129,334 $ 129,334 $ 129,334

6 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD Requests FY18 Machinery & Tools % Machinery & Tools % Machinery & Tools undefined $ $ $ Machinery & Tools undefined $ $ $ Machinery & Tools ,699 6, undefined $ $ $ Machinery & Tools ,996 10,570 10,570 undefined Machinery & Tools 2016 $ 246,978 $ 246, ,740 (10,238) 4.15% Machinery & Tools 2017 $ $ 0.00% $ 246,978 $ 246,978 $ 246,978 Total Machinery & Tools: 228, ,259 $ 246,978 $ 246,978 $ 247, % $ 246,978 $ 246,978 $ 246,978 Merchants Capital % Merchants Capital % $ $ $ Merchants Capital % $ $ $ Merchants Capital , % $ $ $ Merchants Capital ,106 4,075 Merchants Capital 2016 $ 35,732 $ 35,732 50,941 15, % Merchants Capital 2017 $ $ 0.00% $ 38,000 $ 38,000 $ 38,000 Total Merchants Capital: 33,054 29,732 $ 35,732 $ 35,732 $ 55,016 19, % $ 38,000 $ 38,000 $ 38,000 Penalties All Property Taxes 79,588 66,099 $ 40,000 $ 40,000 69,925 29, % $ 40,000 $ 40,000 $ 40,000 Interest All Property Taxes 47,247 41,996 $ 30,000 $ 30,000 41,661 11, % $ 30,000 $ 30,000 $ 30,000 Unclaimed Tax Sale Funds 18,425 18,425 undefined Personal Property nonfiling 0.00% Total Penalties & Interest: 126, ,095 $ 70,000 $ 70, ,011 60, % $ 70,000 $ 70,000 $ 70,000 Local Sales and Use Taxes 168, ,883 $ 175,000 $ 175, ,805 (32,195) 18.40% $ 175,000 $ 175,000 $ 175,000 General Utility Tax 0.00% Consumer Utility Taxes 187, ,800 $ 175,000 $ 175, ,293 (54,707) 31.26% $ 175,000 $ 175,000 $ 175, % Business License Taxes 17,720 16,134 $ 30,000 $ 30,000 17,979 (12,021) 40.07% $ 20,000 $ 20,000 $ 20,000 Bank Franchise Taxes 9,216 5, % $ 5,000 $ 5,000 $ 5,000 Cable TV Franchise Tax 0.00% Total Other Local Taxes: $ 382,397 $ 355,604 $ 380,000 $ 380, ,077 (98,923) 26.03% $ 375,000 $ 375,000 $ 375,000 Vehicle License % Vehicle License 2008

7 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD Vehicle License % Vehicle License % Vehicle License undefined Vehicle License undefined Vehicle License ,049 (110) undefined Vehicle License ,542 (3,738) undefined Vehicle License ,712 5,318 1,447 1,447 undefined Vehicle License ,041 38,286 38,286 undefined Vehicle License 2017 $ 186,000 $ 186,000 86,574 Requests FY18 Vehicle License 2018 $ $ $ 175,000 $ 175,000 $ 175,000 Total Vehicle License Taxes: 222, ,629 $ 186,000 $ 186, ,540 (58,460) 31.43% $ 175,000 $ 175,000 $ 175,000 Recordation Taxes 40,721 50,109 $ 49,141 $ 49,141 51,864 2, % $ 55,000 $ 55,000 $ 55,000 Total Recordation Taxes: 40,721 50,109 $ 49,141 $ 49,141 51,864 2, % $ 55,000 $ 55,000 $ 55,000 Dog Licenses % Dog Licenses % $ $ $ Dog Licenses % Dog Licenses , % $ $ $ Dog Licenses , Dog Licenses 2017 $ 4,500 $ 4,500 3,951 (549) 12.20% Dog Licenses 2018 $ $ 0.00% $ 5,000 $ 5,000 $ 5,000 Total Dog Licenses: 6,441 5,986 $ 4,500 $ 4,500 $ 4,482 (18) 0.40% $ 5,000 $ 5,000 $ 5,000 Land Use Permits 9,608 14,036 $ 5,000 $ 5,000 11,938 6, % $ 5,000 $ 5,000 $ 5,000 Transfer Fees $ 320 $ (58) 18.23% $ 350 $ 350 $ 350 Zoning Permits 4,600 4,450 $ 5,000 $ 5,000 4,250 (750) 15.00% $ 5,000 $ 5,000 $ 5,000 Subdivision Permits 1,931 2,850 $ 2,500 $ 2,500 1,750 (750) 29.99% $ 2,500 $ 2,500 $ 2,500 Building Permits 23,854 24,113 $ 20,000 $ 20,000 23,854 3, % $ 25,000 $ 25,000 $ 25,000 Building Fees $ 200 $ % $ 500 $ 500 $ 500 Building Appeal Board Fees 0.00% Septic Tank Permits $ 250 $ % $ 300 $ 300 $ 300 Refundable Sign Fee 0.00% E & S Sureties/Refundable 28,436 2,110 (7,988) (7,988) undefined Cash Proffer (Peeble Beach) 4,447 6,720 6,720 undefined E & S Permits 2,850 3,200 $ 3,000 $ 3,000 4,700 1, % $ 3,000 $ 3,000 $ 3,000 Biosolids Application Fees 0.00% JPA Review Fee 75 $ 150 $ % $ 350 $ 350 $ 350

8 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD GIS Map Charges % Requests FY18 Wetlands Board Application Fees 6,245 1,650 $ 2,000 $ 2,000 2, % $ 2,000 $ 2,000 $ 2,000 Wetlands Mitigation/Refunds 8, % Total Permits & Fees: 26,025 40,479 $ 38,420 $ 38,420 48,871 10, % $ 44,000 $ 44,000 $ 44,000 Court Fines 162, ,123 $ 150,000 $ 150,000 $ 108,272 (41,728) 27.82% $ 150,000 $ 150,000 $ 150,000 Interest on Fines 8,331 2,032 $ 2,000 $ 2,000 $ 1,743 (257) 12.84% $ 2,000 $ 2,000 $ 2,000 FBI Bckgrd Cks FBI Portion $ undefined FBI Bckgrd Cks Sheriff Portion 3,392 5,087 $ 1,600 $ 1,600 $ 3,192 1, % $ 1,600 $ 1,600 $ 1,600 Zoning & E & S Violations % Animal Control Violations 636 $ 200 $ 200 (200) 0.00% $ 200 $ 200 $ 200 Total Fines & Foreitures: 174, ,252 $ 153,800 $ 153, ,171 (39,629) 25.77% $ 153,800 $ 153,800 $ 153,800 Interest Earned Bank Deposit 31,955 34,797 $ 10,000 $ 10,000 14,176 4, % $ 10,000 $ 10,000 $ 10,000 Interest Earned Investments 15,250 45,570 $ 10,000 $ 10,000 43,774 33, % $ 20,000 $ 20,000 $ 20,000 Interest Earned CDBG undefined Housing Grant Client Reimbursemen 4,514 3,650 $ 5,000 $ 5,000 2,856 (2,144) 42.88% $ 5,000 $ 5,000 $ 5,000 Total Revenue use of money: 51,785 84,087 $ 25,000 $ 25,000 60,841 35, % $ 35,000 $ 35,000 $ 35,000 Rental Health 19,890 19,890 $ 19,890 $ 19,890 16,709 (3,181) 16.00% $ 19,890 $ 19,890 $ 19,890 Revenue from Sale of Property 2, % Rental American Tower 21,970 20,905 $ 20,880 $ 20,880 16,120 (4,760) 22.80% $ 22,000 $ 22,000 $ 22,000 Land Lease Fulcrum 12,000 12,000 $ 12,000 $ 12,000 12, % $ 12,000 $ 12,000 $ 12,000 RentMarriott School 0.00% Total Revenue Use of Property: 53,860 55,405 $ 52,770 $ 52,770 44,828 (7,942) 15.05% $ 53,890 $ 53,890 $ 53,890 Fees of Clerk of Circuit Court 0.00% Sheriff's Fees $ 1,000 $ 1, (553) 55.30% $ 500 $ 500 $ 500 Courthouse Maintenance Fees 6,881 6,114 $ 5,000 $ 5,000 4,991 (9) 0.19% $ 5,000 $ 5,000 $ 5,000 Local Court Appt Atty 7,531 5,166 $ 5,000 $ 5,000 4,823 (177) 3.54% $ 5,000 $ 5,000 $ 5,000 Blood Test/DNA 15 $ Jail Admissions Fees 1,278 1,146 $ 800 $ % $ 800 $ 800 $ 800 Court Security Fees Non Consecutive Jail Fees undefined $ 100 $ 100 $ 100 Commonwealth's Attorney Office 711 1,728 $ 850 $ (19) 2.27% $ 850 $ 850 $ 850 Total Court Fees: 16,924 14,643 $ 12,650 $ 12,650 12,005 (645) 5.10% $ 12,250 $ 12,250 $ 12,250

9 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD Rescue Services Billing 24,516 32,276 $ 30,000 $ 30,000 45,197 30,000 Requests FY18 $ 30,000 $ $ 30,000 Total Charges for Rescue: 24,516 32,276 $ 30,000 $ 30,000 45,197 $ 30,000 $ 30,000 $ 30,000 Gas Revenue/Ingenco 29,929 17,622 $ 23,000 $ 23,000 16,145 (6,855) 29.80% $ 23,000 $ 23,000 $ 23,000 Host/Tonnage Fees 1,045,712 1,402,077 $ 1,000,000 $ 1,000,000 1,287, , % $ 1,500,000 $ 1,500,000 $ 1,500,000 Landfill Contingency Revenue 0.00% Total Host/Tonnage Fees: 1,075,641 1,419,699 $ 1,023,000 $ 1,023,000 1,303, , % $ 1,523,000 $ 1,523,000 $ 1,523,000 Wireless Authority $ 100,000 $ 100,000 (100,000) 0.00% $ 100,000 $ 100,000 $ 100,000 Amusement Park Ticket Sales 0.00% Donations Parks & Recreation 0.00% Total Charges for Services: 0 0 $ 100,000 $ 100,000 (100,000) 0.00% $ 100,000 $ 100,000 $ 100,000 Ingenco Payment In Lieu of Taxes 20,000 20,000 $ 20,000 $ 20,000 20, % $ 20,000 $ 20,000 $ 20,000 Total In lieu of Taxes: 20,000 20,000 $ 20,000 $ 20,000 20, % $ 20,000 $ 20,000 $ 20,000 Expenditure Refunds Other % Total Expenditure Refunds: 0 0 $ $ 0.00% $ $ $ Gifts and Donations 0.00% Sale of Salvage/Surplus 0.00% Treasurer's Court Fees undefined Treasurer's Admin Fees 70,778 52,939 $ 20,000 $ 20,000 69, % $ 20,000 $ 20,000 $ 20,000 Credit Card Fee Account 6,062 6,584 (5,292) undefined Administrative Fee Debit Setoff 0.00% Cash Short/Over undefined Tax Payments/Over & Short % Miscellaneous Other 18,863 33,033 55,320 undefined Total Miscellaneous Revenue: 83,739 79,559 $ 20,000 $ 20, ,623 99, % $ 20,000 $ 20,000 $ 20,000 Charges for Health 0.00% Court Costs % $ $ Lis Pendens James Elliott 0.00% Recovered Costs/Circuit Court 1,670 2,748 3,811 Credit Card Account/Circuit Court VPI Extension Service 0.00% Social Services Cost Alloc Plan 0.00% Del. Real Estate Advertising 8, ,090 3,090 undefined

10 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD HUD Reimbursement 0.00% Reimburse Juvenile Expenditure 0.00% Lien Costs 0.00% Other Recovered Treas Costs 0.00% Drug Enforcement Restitution 9,413 3,785 1,482 1,482 undefined Requests FY18 Resource Officer 6,134 6,835 $ 11,500 $ 11,500 (11,500) 0.00% $ 11,500 $ 11,500 $ 11,500 Shared Services Finance Director 0.00% Airport Management Services 0.00% $ $ $ Total Recovered Costs: 25,871 14,684 $ 11,500 $ 11,500 8,447 (3,053) 26.55% $ 11,500 $ 11,500 $ 11,500 REVENUE FROM THE COMMONWEALTH Forest Products Receipts $ 71,779 $ 94, % ABC Profits 0.00% Manufactured Home Title Tax 13,184 7,434 $ 5,000 $ 5,000 9,323 4, % $ 6,000 $ 6,000 $ 6,000 Tax on Deeds 14,217 10,309 $ 10,000 $ 10,000 11,427 1, % $ 10,000 $ 10,000 $ 10,000 State Recordation Tax $ 15, % Railroad Rolling Stock Taxes $ undefined Auto Rental Tax 0.00% PPTRA 745, ,146 $ 700,000 $ 700, ,046 96, % $ 800,000 $ 800,000 $ 800,000 Spay & Neuter Programs % Communication Tax 175, ,416 $ 160,000 $ 160, ,849 (6,151) 3.84% $ 175,000 $ 175,000 $ 175,000 Total NonCategorical Aid 1,035,986 1,090,995 $ 875,000 $ 875,000 $ 970,902 95, % $ 991,000 $ 991,000 $ 991,000 Commonwealth's Attorney 142, ,780 $ 140,516 $ 140, ,700 (19,816) 14.10% $ 145,076 $ 145,076 $ 145,076 Sheriff 458, ,181 $ 449,788 $ 449, ,361 (59,427) 13.21% $ 471,756 $ 471,756 $ 471,756 Commissioner of Revenue 66,946 68,324 $ 67,678 $ 67,678 51,167 (16,511) 24.40% $ 68,885 $ 68,885 $ 68,885 Treasurer 68,311 70,075 $ 66,140 $ 66,140 52,169 (13,971) 21.12% $ 71,193 $ 71,193 $ 71,193 Registrar/Electoral Boards 29,911 34,410 $ 28,000 $ 28,000 29,626 1, % $ 30,000 $ 30,000 $ 30,000 Clerk of the Circuit Court 145, ,754 $ 134,295 $ 134, ,668 (12,627) 9.40% $ 140,341 $ 125,484 $ 125,484 Total Shared Expenses: 911, ,524 $ 886,417 $ 886, ,690 (120,727) 13.62% $ 927,251 $ 912,394 $ 912,394 CDBG Client Reimbursement 0.00% Litter Control Grant 6,357 6,427 $ 500 $ 6,192 6,192 5, % $ 500 $ 500 $ 500 VA Commision for Arts Grant Five For Life Funds 7,544 8, % Fire Program Funds 22,003 22, % Emergency Services Grants 5,908 86,194 $ 131,461 7,294 7,294 undefined

11 Revenue Budget FY 17/18 Revenue Revenue FY2015 Revenue FY2016 Budget FY2017 Appropriated Budget FY2017 General Fund Revenue Actual FY2017 YTD VMRC Pier Grant 107, , ,362 undefined Spay & Neuter Program undefined DEQ BMP Data Collection Grant 20,000 Comp Plan Grant 2,350 Recording Fees 0.00% Juror Reimbursement 0.00% Asst. for Juvenile Confinement 0.00% GOF Funds Fulcrum 0.00% DMV Safe & Sober Grant 0.00% Records Reformatting Grant 11,046 11,046 undefined Local Law Enforcement Block Grant 0.00% TEA 21 Grant Phase II 0.00% TEA21 Grant Phase III 0.00% Requests FY18 E911 Wireless VITA 43,561 42,326 $ 42,000 $ 42,000 37,048 (4,952) 11.79% $ 42,000 $ 42,000 $ 42,000 Total Categorical Aid: 85, ,020 42, , , , % $ 42,500 $ 42,500 42,500 LOCAL AID TO THE COMMONWEALTH Local Aid to Commonwealth $ (18,208) 0.00% Total Local Aid to Commonwealth: REVENUE FROM THE FEDERAL GOVERNMENT 18,208 0 $ $ 0.00% $ $ $ Cafeteria Equipment Grant Transportation Safety Grants 10,832 10,814 $ 12,500 $ 31,700 7,715 (4,785) 38.28% $ 12,500 $ 12,500 $ 12,500 CDBG Housing Grants 0.00% Homeland Security Grant 0.00% Sheriff ARRA Funding JAG Grant 0.00% Bullet Proof Vest Grant 1,700 1,531 FEMA Reimbursements 0.00% TEA21 Grant 221,210 Emergency Mgmt Planning Grants 0.00% Total Federal Government: 233,742 12,345 $ 12,500 $ 31,700 $ 7,715 (4,785) 38.28% $ 12,500 $ 12,500 $ 12,500 Total Revenue 11,267,659 11,504,230 11,300,131 12,495,964 11,070, ,325 11,912,256 12,279,847 12,279,848

12 FY2017 Budget FY2018 General Fund al Expenditure Summary FY2017 Budget FY2018 Dept. Request Incr/(Decr) compared to Budget FY2017 Actual YTD FY2018 Budget Admin Recommend Recommend Incr (Decr) from Request Total Incr / (Decr) Percentage of Total Incr / (Decr) 9th District Circuit Court $21,215 $21,215 $21,289 $74 $15,033 $21,289 $0 $ % $21,289 Airport Authority $60,000 $60,000 $60,000 $0 $57,991 $60,000 $0 $0 0.00% $60,000 Animal Control $16,670 $16,670 $17,870 $1,200 $6,013 $17,870 $0 $1, % $17,870 Animal Shelter $125,000 $125,000 $127,976 $2,976 $91,407 $127,976 $0 $2, % $127,976 Bay Aging $27,568 $27,568 $30,798 $3,230 $27,568 $30,798 $0 $3, % $30,798 Board of Building Appeals $535 $535 $535 $0 $0 $535 $0 $0 0.00% $535 Board of Supervisors $46,780 $46,780 $54,280 $7,500 $29,740 $93,280 $39,000 $46, % $93,280 Board of Zoning Appeals $4,038 $4,038 $4,038 $0 $0 $4,038 $0 $0 0.01% $4,038 Building Inspections $44,445 $79,779 $72,780 $28,336 $37,064 $73,643 $863 $29, % $73,643 Capital Projects $670,000 $670,000 $535,000 $135,000 $249,037 $620,000 $85,000 $50, % $620,000 Circuit Court $1,840 $1,840 $1,840 $0 $1,445 $1,840 $0 $0 0.00% $1,840 Clerk of Circuit Court $225,684 $225,684 $236,577 $10,893 $199,491 $234,971 $1,606 $9, % $234,971 Commissioner of the Revenue $193,132 $193,132 $194,041 $909 $146,037 $198,581 $4,540 $5, % $198,581 Commonwealth Attorney $212,172 $212,172 $214,943 $2,771 $175,496 $215,635 $691 $3, % $215,635 Community College $5,731 $5,731 $12,100 $6,369 $5,731 $6,050 $6,050 $ % $6,050 Community Services Board $22,206 $22,206 $26,378 $4,172 $22,206 $26,378 $0 $4, % $26,378 Contingency Fund $88,000 $88,000 $88,000 $0 $19,562 $88,000 $0 $0 0.00% $88,000 Contributions $11,212 $11,212 $16,712 $5,500 $11,712 $13,212 $3,500 $2, % $13,212 Cooperative Extension $34,484 $34,484 $35,404 $920 $24,911 $35,404 $0 $ % $35,404 istrator $227,468 $227,468 $270,457 $42,989 $167,921 $230,918 $39,539 $3, % $230,918 County Attorney $120,458 $120,458 $122,596 $2,138 $96,420 $122,595 $0 $2, % $122,595 E911 $111,130 $240,591 $320,158 $209,028 $149,886 $235,444 $84,714 $124, % $235,444 Economic Development $31,963 $31,963 $31,963 $0 $5,843 $31,963 $0 $0 0.00% $31,963 Electoral Board $45,776 $45,776 $35,186 $10,590 $21,333 $35,186 $0 $10, % $35,186 PEMS Council $743 $743 $935 $192 $741 $935 $0 $ % $935 Emergency Services Coordinator $38,818 $38,818 $46,891 $8,074 $37,481 $48,075 $1,184 $9, % $48,075 Finance $61,269 $61,269 $62,613 $1,344 $51,063 $64,945 $2,332 $3, % $64,945 Fire s $80,000 $80,000 $80,000 $0 $81,602 $88,000 $8,000 $8, % $88,000 Forestry Services $11,677 $11,677 $11,677 $0 $11,677 $11,677 $0 $0 0.00% $11,677 Fund Transfer Reserve $200,000 $200,000 $200,000 $0 $0 $480,000 $280,000 $280, % $480,000 Fund Transfers $4,465,220 $4,465,222 $4,571,358 $106,138 $255,323 $4,571,358 $0 $106, % $4,571,358 General District Court $15,296 $15,296 $14,585 $711 $9,801 $14,585 $0 $ % $14,585 General Properties $227,806 $227,806 $233,285 $5,479 $138,930 $233,768 $483 $5, % $233,768 General PropertiesMarriott School $7,060 $7,060 $4,500 $2,560 $1,983 $2,700 $1,800 $4, % $2,700 General Reassessment $100,000 $100,000 $0 $100,000 $43,281 $0 $0 $100, % $0 Health $61,605 $61,605 $55,708 $5,897 $46,204 $55,708 $0 $5, % $55,708 Independent Auditor $39,200 $39,200 $39,500 $300 $34,247 $39,500 $0 $ % $39,500 Industrial Development Authority $3,492 $3,492 $3,492 $0 $191 $3,492 $0 $0 0.00% $3,492 Information Technology $101,731 $101,731 $94,431 $7,300 $75,403 $99,467 $5,036 $2, % $99,467 JDR Court Services Unit $52,460 $52,460 $43,490 $8,970 $70,757 $79,670 $36,180 $27, % $79,670 JDR District Court $10,721 $10,721 $7,721 $3,000 $1,655 $7,721 $0 $3, % $7,721 Litter Control Grant $500 $6,152 $500 $0 $0 $500 $0 $0 0.00% $500 Magistrate $500 $500 $500 $0 $0 $500 $0 $0 0.00% $500 Mattaponi Pier $7,000 $866 $3,000 $4,000 $2,397 $3,000 $0 $4, % $3,000 Medical Examiner $200 $200 $200 $0 $40 $200 $0 $0 0.00% $200 MPPDC $16,300 $16,300 $23,400 $7,100 $22,279 $23,400 $0 $7, % $23,400 Pamunkey Regional Library $164,428 $164,428 $175,349 $10,921 $159,936 $170,349 $5,000 $5, % $170,349 Planning Commission $12,730 $12,730 $12,730 $1 $4,151 $12,730 $0 $1 0.00% $12,730 Probation/Pretrial Services $3,000 $3,000 $4,900 $1,900 $3,600 $4,900 $0 $1, % $4,900 Radio Communications $252,212 $252,212 $364,598 $112,386 $166,467 $284,598 $80,000 $32, % $284,598 Regional Jail $400,000 $400,000 $400,000 $0 $413,005 $425,000 $25,000 $25, % $425,000 Registrar $67,277 $73,736 $74,774 $7,497 $68,539 $69,391 $5,383 $2, % $69,391 Rental Assistance Program $3,438 $3,438 $3,438 $0 $3,438 $3,438 $0 $0 0.00% $3,438 Rescue Services $182,176 $328,076 $336,926 $154,750 $194,461 $339,696 $0 $154, % $339,696 Rescue Squads $60,200 $60,200 $60,200 $0 $47,888 $66,200 $6,000 $6, % $66,200 Risk Management $170,100 $170,100 $175,300 $5,200 $156,660 $175,300 $0 $5, % $175,300 Sheriff $1,270,927 $1,270,927 $1,479,533 $208,606 $983,437 $1,463,484 $16,049 $192, % $1,463,484 Soil & Water Cons. District $9,674 $9,674 $9,674 $0 $9,674 $9,674 $0 $0 0.00% $9,674 State & Local Hospitalization $6,510 $6,510 $6,510 $0 $0 $6,510 $0 $0 0.00% $6,510 TEA21 Grant $0 $0 $0 $0 $0 $0 $0 $0 0.00% $0 Treasurer $223,840 $223,840 $228,394 $4,554 $178,424 $229,959 $1,564 $6, % $229,958 Victim Witness Assistance $3,503 $3,503 $3,503 $0 $0 $3,503 $0 $0 0.00% $3,503 VPPSA $429,167 $429,167 $462,717 $33,550 $392,942 $462,717 $0 $33, % $462,717 Wetlands Board $3,138 $3,138 $3,138 $0 $352 $3,138 $0 $0 0.01% $3,138 Zoning Administrator $188,702 $188,702 $192,553 $3,851 $155,569 $194,454 $1,901 $5, % $194,454 General Fund Expenditure Total: $11,300,127 $11,616,802 $12,022,946 $722,818 $5,385,441 $12,279,848 $254,133 $976,951 $12,279,848 FY2018

13 Expense Budget FY 17/18 9th District CourtNew Kent Remaining Remaining 0.0% FALSE 0.0% Subtotal 0 0 $ Purchased Services New Kent $ 25,737 $ 19,417 $ 21,215 $ 21,215 $ 15,033 $ (6,182) 29.1% $ 21,289 $ 21,289 $ 0.0% $ 21,289 Subtotal 25,737 19,417 21,215 21,215 15,033 $ (6,182) 21,289 21,289 21,289 Total Expenses 25,737 19,417 21,215 21,215 15,033 6,182 21,289 21, ,289

14 Expense Budget FY 17/18 Airport Authority $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Airport Authority $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 30,000 $ 0.0% $ 30,000 $ 30,000 $ 0.0% $ 30,000 Revenue Sharing 24,194 29,875 30,000 30,000 27,991 (2,009) 6.7% 30,000 30, % 30,000 Subtotal 54,194 59,875 60,000 60,000 57,991 (2,009) 60,000 60,000 60,000 Total Expenses 54,194 59,875 60,000 60,000 57,991 2,009 60,000 60, ,000

15 Expense Budget FY 17/18 Animal Control Salary Animal Control Office $ $ $ 0.0% $ $ FALSE 0.0% $ Salary & Wages Parttime % FALSE 0.0% FICA % FALSE 0.0% VRS % FALSE 0.0% Medical/Dental Insurance % FALSE 0.0% Group Life Insurance % FALSE 0.0% Subtotal 0 0 Emergency Veterinary Services $ 142 2,000 2,000 (2,000) 0.0% 2,000 2, % 2,000 Rabies Exposure Shots $ (16) 1.9% 1,000 1, % 1,000 Sale of Dog Licenses By Vet 0.0% FALSE 0.0% Printing Dog Tags $ 1,500 $ 816 1,500 1, (684) 45.6% 1,000 1, % 1,000 Advertising (182) 36.5% % 800 Telecommunications % % 800 Convention & Education 23 1,500 1, (936) 62.4% 1,500 1, % 1,500 Indian River Humane Society 0.0% FALSE 0.0% Animal Friendly Plate Cont % FALSE 0.0% Misc.Donations 0.0% FALSE 0.0% Dues & Association Memberships (120) 0.0% % 120 Vehicle Supplies 3, ,500 1,500 2, % 1,500 1, % 1,500 Vehicle Maintenance 75 9,445 4,500 4, (3,661) 81.4% 4,500 4, % 4,500 Uniforms & Wearing Apparel 562 2,997 1,000 1,000 (1,000) 0.0% 2,000 2, % 2,000 Animal Capture Supplies ,000 1,000 (1,000) 0.0% 1,000 1, % 1,000 Housing & Care of Animals 26 1,000 1,000 1,000 1, % 1,000 Drugs / Medication / Supplies (650) 0.0% % 650 Subtotal 6,710 14,458 16,670 16,670 6,013 (9,657) 17,870 17,870 17,870 Total Expenses 6,710 14,458 16,670 16,670 6,013 10,657 17,870 17, ,870

16 Expense Budget FY 17/18 Animal Shelter $ $ $ $ $ $ 0.0% $ FALSE 0.0% $ Subtotal 0 0 Shelter Operation/Maintenance 162, , , ,000 91,407 (33,593) 26.9% 127, , % 127,976 Subtotal 162, , , ,000 91,407 (33,593) 127, , ,976 Total Expenses 162, , , ,000 91,407 33, , , ,976

17 Expense Budget FY 17/18 Bay Aging $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal Annual Contribution/Bay Aging $ 5,448 $ 5,448 $ 5,448 $ 5,448 $ 5,448 $ 0 0.0% $ 5,448 $ 5,448 $ 0.0% $ 5,448 County Match Bay Transit 22,120 22,120 $ 22,120 $ 22,120 22,120 (0) 0.0% 25,350 25, % 25,350 Subtotal 27,568 27,568 27,568 27,568 27, ,798 30, ,798 Total Expenses 27,568 27,568 27,568 27,568 27, ,798 30, ,798

18 Expense Budget FY 17/18 Board of Building Appeals Compensation of Members $ 125 $ 125 $ $ (125) 0.0% $ 125 $ 125 $ 0.0% $ 125 FICA $ 10 $ 10 $ 10 $ 10 $ 10 Subtotal (125) Postage (50) 0.0% % 50 Mileage (50) 0.0% % 50 Office Supplies (100) 0.0% % 100 Books & Subscriptions (200) 0.0% % 200 Subtotal (400) Total Expenses

19 Expense Budget FY 17/18 Board of Supervisors Salary Board Members $ 20,000 $ 20,000 $ 20,000 $ 20,000 $ 16,667 $ (3,334) 16.7% $ 20,000 $ 20,000 $ 0.0% $ 20,000 FICA 1,530 1,530 1,530 1,530 1,275 (255) 16.7% 1,530 1, % 1,530 Health Insurance 0.0% 39,000 39,000 undefined 39,000 Subtotal 21,530 21,530 21,530 21,530 17,942 (3,589) 21,530 60,530 39,000 60,530 Professional Services Other $ 591 $ 2,400 $ 3,000 $ 3,000 $ 200 $ (2,800) 93.3% $ 3,000 $ 3,000 $ 0.0% $ 3,000 Codification 1,251 2,449 6,000 6,000 4,760 (1,240) 20.7% 6,000 6, % 6,000 Advertising 5,192 7,016 6,000 6,000 3,599 (2,401) 40.0% 6,000 6, % 6,000 Telecommunications (260) 43.4% % 600 Mileage Allowances 0 0 3,000 3,000 (3,000) 0.0% 3,000 3, % 3,000 Convention & Education 1,277 2,857 2,500 2, , % 5,000 5, % 5,000 Seminars Meals & Lodging % 5,000 5, % 5,000 Dues & Association Memberships 2,006 1,935 2,500 2,500 1,960 (540) 21.6% 2,500 2, % 2,500 Miscellaneous Expense (500) 0.0% % 500 Office Supplies 394 1, (650) 92.9% % 700 Books & Subscriptions (200) 0.0% % 200 Microfilming BOS Minutes (250) 0.0% % 250 Subtotal 11,199 18,470 25,250 25,250 11,798 (13,452) 32,750 32,750 32,750 Total Expenses 32,729 40,000 46,780 46,780 29,740 17,040 54,280 93,280 39,000 93,280

20 Expense Budget FY 17/18 Board of Zoning Appeals Compensation BZA Members $ 100 $ 50 $ 500 $ 500 $ (500) 0.0% $ 500 $ 500 $ 0.0% $ 500 FICA $ 8 $ 4 $ 38 $ 38 $ 38 $ 38 $ 38 Subtotal (500) 0.0% % 538 Advertising 1,225 1,500 1,500 (1,500) 0.0% 1,500 1, % 1,500 Postal Services (400) 0.0% % 400 Mileage Allowances (300) 0.0% % 300 Convention & Education (600) 0.0% % 600 Seminars Meals & Lodging (400) 0.0% % 400 Office Supplies (300) 0.0% % 300 Subtotal 1, ,500 3,500 (3,500) 3,500 3,500 3,500 Total Expenses 1, ,038 4, ,000 4,038 4, ,038

21 Expense Budget FY 17/18 Building Inspections Salary Building Official $ 25,410 $ 25,726 $ 26,146 $ 26,146 $ 14,926 $ (11,220) 42.9% $ 37,000 $ 37,740 $ % $ 37,740 Salary Receptionist 8,682 8, % $ $ FALSE 0.0% Salary Inspector 24,672 11,100 11,100 undefined FALSE 0.0% Salary Parttime 5,000 5,000 (5,000) 0.0% 5,000 5, % 5,000 FICA 2,609 2,633 $ 2,383 $ 4,270 1,991 (391) 16.4% $ 3,213 $ 3, % $ 3,270 VRS $ $ 1, undefined $ 2,827 $ 2, % $ 2,883 Medical/Dental Insurance 1,826 2,071 6,740 2,491 2,491 undefined 11,459 11, % 11,459 Group Life Insurance $ $ undefined $ 485 $ % $ 494 VACORP Disability Insurance 0 0 $ $ undefined $ 222 $ % $ 222 Subtotal 39,477 40,061 33,529 68,863 31,391 (2,138) 60,205 61, ,068 Maintenance Service Contracts 903 1,117 1,200 1, (855) 71.2% 1,200 1, % 1,200 Advertising ,164 1, % FALSE 0.0% Postal Services % % 300 Telecommunications ,200 1, (784) 65.3% 1,200 1, % 1,200 Lease of Equipment Copier 1,705 1,705 1,716 1,716 1,023 (693) 40.4% 1,775 1, % 1,775 Mileage Allowances (100) 0.0% FALSE 0.0% Convention & Education (4) 0.5% 2,000 2, % 2,000 Seminars Meals & Lodging (200) 0.0% % 200 Dues & Association Memberships (100) 0.0% % 100 Permit Surcharge (693) 86.6% % 800 Office Supplies (155) 31.1% % 500 Vehicle Fuel 2,264 1,666 3,500 3,500 1,177 (2,323) 66.4% 3,500 3, % 3,500 Books & Subscriptions (400) 0.0% 1,000 1, % 1,000 Subtotal 6,890 6,458 10,916 10,916 5,673 (5,243) 12,575 12,575 12,575 Total Expenses 46,367 46,519 44,445 79,779 37,064 7,381 72,780 73, ,643

22 Expense Budget FY 17/18 Capital Projects $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Payment to IDA/Admin Building $ 1,081 $ $ $ $ $ 0.0% FALSE 0.0% Emergency Services Facility 400, ,000 (400,000) 0.0% 400, , ,000 HVAC Unit Replacement 0.0% FALSE 0.0% Security Improvements/Entire Complex 50,000 50,000 (50,000) 0.0% FALSE 0.0% Circuit Court Repairs 25,000 25,000 54,990 29, % 25,000 25, % 25,000 Health Replace Boiler 15,000 15,000 Admin Building Replace Boiler 70,000 70,000 Health /Parking Lot Paving 5,000 5,000 Registrar's Office Repairs 0.0% FALSE 0.0% Dispatch Center Upgrades 85,000 85,000 New Voting Equipment $ 88, % FALSE 0.0% Purchase of School Buses 96,931 84,839 84,839 undefined FALSE 0.0% Archive Building Repairs $ 68,959 73,160 73,160 undefined FALSE 0.0% Purchase of Police Cars 26, ,076 65,000 65,000 (65,000) 0.0% 70,000 70, % 70,000 Purchase of ACO vehicle $ 38,854 FALSE Purchase of VehicleEMS $ 197 $ 40,000 40,000 36,048 40,000 40,000 40,000 Purchase of Ambulance $ Subtotal 124, , , , , , , , ,000 Total Expenses 124, , , , , , , , ,000

23 Expense Budget FY 17/18 Circuit Court % FALSE 0.0% Subtotal 0 0 Compensation of Jurors $ 2,310 $ 2,490 $ 1,500 $ 1,500 $ 1,925 $ % $ 1,500 $ 1,500 $ 0.0% $ 1,500 Comp of Jury Commission Member % % 90 State Juror Compensation 1,110 1,020 (840) (840) undefined FALSE 0.0% Court Appointed Attorney (130) 52.0% % 250 Juror Lunches 0.0% FALSE 0.0% Other Office Expenses % FALSE 0.0% Subtotal 1,440 2,051 1,840 1,840 1,445 (395) 1,840 1,840 1,840 Total Expenses 1,440 2,051 1,840 1,840 1, ,840 1, ,840

24 Expense Budget FY 17/18 Clerk of Circuit Court Salary Clerk $ 84,993 $ 85,261 $ 77,912 $ 77,912 $ 64,178 $ (13,735) 17.6% $ 77,912 $ 77,912 $ 0.0% $ 77,912 Salary Deputy Clerk II 37,170 34,610 $ 33,475 $ 33,475 28,016 (5,459) 16.3% $ 33,475 $ 34, % $ 34,145 Salary Deputy Clerk I 30,360 24,736 $ 26,265 $ 26,265 21,888 (4,378) 16.7% $ 26,265 $ 26, % $ 26,790 Salary Part time 1, undefined $ 540 $ % $ 540 FICA 11,244 11,041 $ 10,530 $ 10,530 8,782 (1,749) 16.6% $ 10,572 $ 10, % $ 10,663 VRS 15,069 13,404 10,517 10,517 8,716 (1,801) 17.1% 10,558 10, % 10,649 Medical/Dental Insurance 27,409 27,405 33,005 33,005 27,110 (5,895) 17.9% 37,412 37, % 37,412 Retiree Health Insurance 2,190 4,817 4,817 3,932 (885) 18.4% 5,469 5, % 5,469 Group Life Insurance 1,858 1,638 1,459 1,459 1, % 1,459 1, % 1,468 VACORP Disability Insurance 132 $ 358 $ (193) 53.9% $ 358 $ % $ 366 Subtotal 208, , , , ,519 (33,819) 204, ,414 1, ,414 Accounting & Auditing Services $ 3,938 $ 3,000 $ 3,000 $ (3,000) 0.0% $ 3,000 $ 3,000 $ 0.0% $ 3,000 Repairs & Maintenance (200) 0.0% % 200 Maintenance Service Contracts % FALSE 0.0% Burglary/Monitoring Contract % % 450 Printing & Binding % % 670 Advertising 1,117 Postal Services 1,231 2,175 1,300 1,300 1,157 (143) 11.0% 1,300 1, % 1,300 Telecommunications 667 2,255 2,500 2,500 2,003 (497) 19.9% 2,500 2, % 2,500 Lease of Equipment Copier 1,777 2,100 1,700 1,700 1,615 (85) 5.0% 1,700 1, % 1,700 Mileage 1,471 1,749 1,375 1,375 1, % 2,000 1,500 (500) 25.0% 1,500 Convention & Education 1, ,500 1,500 1, % 3,500 2,000 (1,500) 42.9% 2,000 Dues & Association Memberships (10) 3.3% % 300 Office Supplies 2,326 2,804 2,500 2,500 3, % 2,500 2, % 2,500 Microfilming & Indexing 9,527 9,865 10,895 10,895 9,521 (1,374) 12.6% 11,895 11, % 11,895 Records Reformatting Grant 11,046 11,046 undefined 1,542 1, % 1,542 Furniture & Fixtures ,000 1,000 1, % 1,000 (1,000) 0.0% Subtotal 19,744 28,508 27,345 27,345 34,971 7,626 32,557 29,557 (3,000) 29,557 Total Expenses 227, , , , ,491 26, , ,971 1, ,971

25 Expense Budget FY 17/18 Commissioner of Revenue Salary Commissioner $ 67,648 $ 66,152 $ 62,012 $ 62,012 $ 51,081 $ (10,931) 17.6% $ 62,012 $ 62,012 $ 0.0% $ 62,012 Salary Deputy 39,356 37,890 33,475 33,475 28,016 (5,459) 16.3% 33,475 34, % 34,145 Salary Clerk 28,111 19,499 26,265 26,265 16,729 (9,536) 36.3% 26,265 26, % 26,790 Salary & Wages Parttime ,500 1, (1,223) 81.5% 1,500 1, % 1,500 FICA 10,342 9,491 $ 9,429 $ 9,429 7,360 (2,069) 21.9% $ 9,429 $ 9, % $ 9,520 VRS 13,160 11,637 9,302 9,302 7,371 (1,931) 20.8% 9,302 9, % 9,393 Medical/Dental Insurance 25,936 24,521 28,944 28,944 20,446 (8,498) 29.4% 32,803 32, % 32,803 Group Life Insurance 810 1,019 1,251 1,251 1, % 1,251 1, % 1,260 VACORP Disability Insurance (55) 34.9% % 161 Subtotal 185, , , , ,646 (39,689) 176, ,584 1, ,584 Contracted Services 0 0 1,500 1,500 (1,500) 0.0% 1,500 1, % 1,500 Maintenance Service Contracts 1,496 1,519 1,947 1,947 1,532 (415) 21.3% 1,947 1, % 1,947 Printing & Binding 2,126 2,980 2,700 2,700 2,005 (695) 25.7% 2,700 2, % 2,700 Advertising % % 500 Postal Services 2,264 3,100 3,500 3,500 3,387 (113) 3.2% 3,700 3, % 3,700 Telecommunications ,400 1, (723) 51.7% 1,400 1,400 undefined 1,400 Copier Lease 1,472 1,141 1,750 1, (894) 51.1% 1,750 1,750 undefined 1,750 Mileage Allowances (350) 0.0% % 350 Convention & Education 2,038 1,861 2,500 2, (1,948) 77.9% 2,500 2, % 2,500 Dues & Association Membership (196) 21.8% % 900 Office Supplies 1,081 1,005 1,200 1, (241) 20.1% 1,200 1, % 1,200 Books and Subscriptions (184) 33.4% % 550 DMV Valuation 1,508 1,521 2,000 2,000 1,608 (392) 19.6% 2,000 2, % 2,000 Subtotal 13,988 16,451 20,797 20,797 13,391 (7,406) 17,847 20,997 3,150 20,997 Total Expenses 199, , , , ,037 47, , ,581 4, ,581

26 Expense Budget FY 17/18 Commonwealth Attorney Salary Comm Attorney $ 131,900 $ 131,900 $ 131,900 $ 131,900 $ 109,917 $ (21,983) 16.7% $ 131,900 $ 131,900 $ 0.0% $ 131,900 Salary Secretary 28,770 28,770 $ 29,633 $ 29,633 $ 24,694 (4,939) 16.7% $ 29,633 $ 30, % $ 30,226 FICA 11,447 11,503 12,357 12,357 9,475 (2,882) 23.3% 12,357 12, % 12,403 VRS 15,649 15,649 12,341 12,341 10,284 (2,057) 16.7% 12,341 12, % 12,386 Medical/Dental Insurance 16,855 18,489 20,220 20,220 16,662 (3,558) 17.6% 22,991 22, % 22,991 Group Life Insurance 1,929 1,912 2,116 2,116 1,763 (353) 16.7% 2,116 2, % 2,124 Subtotal 206, , , , ,796 (35,772) 211, , ,030 Repairs & Maintenance $ 100 $ 100 $ (100) 0.0% $ 100 $ 100 $ 0.0% $ 100 Postal Services (253) 84.3% % 300 Telecommunications % % 550 Copier Lease % 815 Convention & Education (100) 25.0% % 400 Dues & Associations Membership % % 390 Court Transcripts (240) 0.0% % 200 Office Supplies (97) 27.6% % 350 Books & Subscription (80) 16.0% % 500 Subtotal 1,722 3,250 3,605 3,605 2,701 (717) 3,605 3,605 3,605 Total Expenses 208, , , , ,496 36, , , ,635

27 Expense Budget FY 17/18 Community College $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Annual Contribution $ 5,731 $ 5,731 $ 5,731 $ 5,731 $ 5,731 $ 0.0% $ 6,050 $ 6,050 $ 0.0% $ 6,050 Capital $ 6,050 Subtotal 5,731 5,731 5,731 5,731 5,731 12,100 6,050 6,050 Total Expenses 5,731 5,731 5,731 5,731 5, ,100 6, ,050

28 Expense Budget FY 17/18 Neck $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Community Service Board Middle Peninsula Northern Community Service Board $ 21,321 $ 21,321 $ 22,206 $ 22,206 $ 22,206 $ 0.0% $ 26,378 $ 26,378 $ 0.0% $ 26,378 Subtotal 21,321 21,321 22,206 22,206 22,206 26,378 26,378 26,378 Total Expenses 21,321 21,321 22,206 22,206 22, ,378 26, ,378

29 Expense Budget FY 17/18 Contingency Fund % FALSE 0.0% Subtotal 0 0 Miscellaneous Contingencies $ 18,233 $ 23,707 $ 50,000 $ 50,000 $ 19,562 $ (30,438) 60.9% $ 50,000 $ 50,000 $ 0.0% $ 50,000 Tuition Reimbursement Program $ 3,000 $ 3,000 $ 3,000 $ 3,000 $ 3,000 Emergency Energy Assistance (DSS) FALSE Salary Bonus $200/FT employees 0 6,000 FALSE FICA/Bonuses 459 Salary Contingency Rescue Services Salary Step Sheriff's Dept. 20,000 20,000 20,000 20,000 $ 20,000 Salary Contingency ,000 15,000 (15,000) 0.0% 15,000 15,000 $ 0.0% 15,000 Subtotal 18,233 30,166 88,000 88,000 19,562 (45,438) 88,000 88,000 88,000 Total Expenses 18,233 30,166 88,000 88,000 19,562 45,438 88,000 88, ,000 FALSE

30 Expense Budget FY 17/18 Contributions $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Puller Vocational Center 0.0% FALSE 0.0% Quin Rivers Agency 0.0% 5,000 1,500 (3,500) 70.0% 1,500 Rappahannock Legal Services 4,712 4,712 4,712 4,712 4, % 4,712 4, % 4,712 Feed More, Inc. 1,000 1,000 2,000 2,000 2,000 2,000 2, % 2,000 Arts Alive 500 1, ,000 1,000 1, % 1,000 Tri River Titans 2,000 2,000 2,000 2,000 2,000 2,000 2, % 2,000 Community Pride Day 2,000 2,000 2,000 2,000 2, % 2,000 2, % 2,000 Subtotal 10,212 10,712 11,212 11,212 11, ,712 13,212 3,500 13,212 Total Expenses 10,212 10,712 11,212 11,212 11,712 16,712 13,212 3,500 13,212

31 Expense Budget FY 17/18 Cooperative Extension $ $ $ $ 0.0% $ $ FALSE 0.0% $ Subtotal 0 0 Telecommunications ,200 1, (532) 44.3% 2,000 2, % 2,000 Purchase of Services VPI 26,308 22,296 33,284 33,284 24,243 (9,041) 27.2% 33,284 33, % 33,284 Jamestown 4H Center 0 0.0% FALSE 0.0% Child Care Connections 0 0.0% FALSE 0.0% Dues & Association Memberships 0 0.0% % 120 Subtotal 26,999 23,165 34,484 34,484 24,911 (9,573) 35,404 35,404 35,404 Total Expenses 26,999 23,165 34,484 34,484 24,911 9,573 35,404 35, ,404

32 Expense Budget FY 17/18 istrator Salary. $ 91,160 $ 91,160 $ 91,160 $ 91,160 $ 75,967 $ (15,193) 16.7% $ 91,160 $ 91,160 $ 0.0% $ 91,160 Salary Payroll/Deputy Clerk 52,913 52,913 $ 54,500 $ 54,500 $ 45,417 (9,083) 16.7% $ 54,500 $ 55,590 1, % $ 55,590 Salary Admin. Assistant 8,086 8, % $ 35,000 $ (35,000) 0.0% Salary Parttime 14,469 13,962 13,820 13,820 3,690 (10,130) 73.3% 13,820 13, % 13,820 FICA 9,999 9,823 12,200 12,200 6,740 (5,460) 44.8% 14,878 12,284 (2,594) 17.4% 12,284 VRS 14,820 14,820 11,128 11,128 9,274 (1,855) 16.7% 13,802 11,212 (2,591) 18.8% 11,212 Medical/Dental Insurance 15,716 17,244 16,035 16,035 13,709 (2,326) 14.5% 19,154 19,154 (444) 18.8% 19,154 Group Life Insurance 1,827 1,811 1,908 1,908 1,590 (318) 16.7% 2,367 1,922 (39,539) 16.2% 1,922 Subtotal 208, , , , ,386 (44,366) 244, ,142 (79,079) 205,142 Professional Services $ $ 3,000 $ 3,000 $ (3,000) 0.0% $ 3,000 $ 3,000 $ 0.0% $ 3,000 Maintenance Service Contracts 2,145 2,168 2,400 2,400 1,343 (1,057) 44.0% 2,400 2, % 2,400 Advertising (14) 4.6% % 300 Automotive / Motor Pool 4,303 3,542 8,000 8,000 5,017 (2,983) 37.3% 8,000 8, % 8,000 Postal Services (77) 15.4% % 500 Telecommunications 1,236 1,374 2,500 2,500 1,045 (1,455) 58.2% 1,500 1, % 1,500 Lease of Equipment Copier 1,706 1,706 1,716 1,716 1,162 (554) 32.3% 1,776 1, % 1,776 Convention & Education 406 2,000 2, (1,933) 96.7% 2,000 2, % 2,000 Seminars Meals & Lodging 308 1,000 1,000 (1,000) 0.0% 1,000 1, % 1,000 Dues & Association Memberships % % 700 Miscellaneous (9) 8.7% % 100 Office Supplies 2,141 2,064 2,000 2,000 1,166 (834) 41.7% 2,000 2, % 2,000 Vehicle Fuel ,500 1, (1,294) 86.3% 1,500 1, % 1,500 Books & Subscriptions ,000 1,000 (1,000) 0.0% 1,000 1, % 1,000 Subtotal 14,060 12,776 26,716 26,716 11,535 (15,181) 25,776 25,776 25,776 Total Expenses 223, , , , ,921 59, , ,918 79, ,918

33 Expense Budget FY 17/18 County Attorney Salary County Attorney $ 95,400 $ 95,400 $ 95,400 $ 95,400 $ 79,500 $ (15,900) 16.7% $ 95,400 $ 95,400 $ 0.0% $ 95,400 FICA 4,184 4,255 7,294 7,294 3,097 (4,197) 57.5% 7,298 7, % 7,298 VRS 9,292 9,292 7,289 7,289 6,074 (1,215) 16.7% 7,289 7, % 7,289 Medical/Dental Insurance 5,898 6,478 5,925 5,925 5,656 (269) 4.5% 8,059 8,059 (0) 0.0% 8,059 Group Life 1,146 1,135 1,250 1,250 1,041 (209) 16.7% 1,250 1, % 1,250 Subtotal 115, , , ,158 95,369 (21,789) 119, ,295 (0) 119,295 Legal Services 3,950 $ 0.0% FALSE 0.0% Litigation 0.0% FALSE 0.0% Convention & Education 375 1,109 1,800 1, (1,773) 98.5% 1,800 1, % 1,800 Dues & Memberships ,000 1, (115) 11.5% 1,000 1, % 1,000 Books & Subscriptions (361) 72.2% % 500 Subtotal 5,495 2,133 3,300 3,300 1,051 (2,249) 3,300 3,300 3,300 Total Expenses 121, , , ,458 96,420 24, , , ,595

34 Expense Budget FY 17/18 E Salaries & Wages E911 Dispatcher $ 12,871 $ 24,667 $ 25,750 $ 25,750 $ 21,458 $ (4,292) 16.7% $ 25,750 $ 26,265 $ % $ 26,265 EMD Incentive Pay $ 4,800 $ 8,800 $ 13,200 $ 13,200 $ 9,400 $ 13,200 $ 13,200 $ 13,200 FICA 1,352 2,560 1,970 1,970 2, % 1,970 2, % 2,009 VRS 1,120 2,403 1,966 1,966 1,639 (327) 16.6% 1,967 2, % 2,007 Medical/Dental Insurance 3,500 9,212 10,110 10,110 8,304 (1,806) 17.9% 11,454 11, % 11,454 Group Life Insurance % (311) 92.2% 26 VACORP Disability Insurance (28) 18.3% % 158 Subtotal 23,782 48,082 53,177 53,177 43,570 (5,806) 54,833 55, ,119 Regional 911 Grant $ $ 129,461 78,767 $ 78,767 undefined FALSE 0.0% Repairs & Maintenance $ 1,601 $ 825 $ 5,500 $ 5,500 2,781 $ (2,719) 49.4% $ 5,500 $ 5,500 $ 0.0% $ 5,500 Maint Service Contract Maint & Support ESRI (100) 20.0% % 500 Maint & Support Mapping (Geocom 4,400 4,400 5,000 5,000 4,400 5,250 5,250 5,250 Maint & Support CPE (Cassidian & 14,110 16,217 37,000 37,000 16,200 38,850 38,850 38,850 Main. & Support CAD System 12,000 12,000 12,000 E911 Phone Lines 4,636 4,735 4,728 4,728 1,702 (3,026) 64.0% 3,000 3, % 3,000 Mileage 0.0% FALSE 0.0% Convention & Education 440 4,526 2,000 2,000 1,243 (757) 37.9% 2,000 2, % 2,000 Dues & Association Memberships (225) 0.0% % Road Signs 1,878 2,249 3,000 3, (2,308) 76.9% 3,000 3, % 3,000 Office Supplies undefined FALSE 0.0% Dispatch Center Upgrade 0.0% 85,000 (85,000) 0.0% CAD System Replacement 0.0% 110, , % 110,000 EDP Equipment 0.0% FALSE 0.0% 0.0% FALSE 0.0% Reverse 911 Notification System 0.0% FALSE 0.0% Subtotal 27,465 33,352 57, , ,315 69, , ,325 85, ,325 Total Expenses 51,247 81, , , ,886 63, , ,444 84, ,444 Have

35 Expense Budget FY 17/18 Economic Development Community/Economic Director $ 6,558 $ 5,258 $ 15,000 $ 15,000 $ 3,978 $ (11,022) 73.5% $ 15,000 $ 15,000 $ 0.0% $ 15,000 Parttime Office Staff $ 994 $ 572 $ 10,000 $ 10,000 $ $ 10,000 $ 10,000 $ 10,000 FICA $ 1,913 $ 1, (1,608) 84.1% $ 1,913 $ 1,913 #REF! $ 1,913 VRS 0.0% undefined Medical/Dental Insurance 0.0% FALSE 0.0% Group Life Insurance 0.0% FALSE 0.0% Subtotal 8,130 6,276 26,913 26,913 4,283 (12,630) 26,913 26,913 26,913 Actual FY13 to Consultant Services $ 0.0% FALSE 0.0% Business Attraction Advertising 2,500 2,500 (2,500) 0.0% 2,500 2, % 2,500 Chesapeake Bay Magazine Insert VA River Country Brochure 0.0% FALSE 0.0% Projects for IDA % FALSE 0.0% Postage 0.0% FALSE 0.0% Telecommunications (126) 31.5% % 400 Mileage ,500 1, (612) 40.8% 1,500 1, % 1,500 Convention & Education % % 250 Meals & Lodging (250) 0.0% % 250 EDA Projects 464,440 River Country Tourism Council 0.0% FALSE 0.0% Regional Broadband Study 0.0% FALSE 0.0% Dues & Association Memberships (150) 0.0% % 150 Miscellaneous 0.0% FALSE 0.0% Office Supplies % FALSE 0.0% Vehicle Fuel 0.0% FALSE 0.0% Furniture & Fixtures 0.0% FALSE 0.0% Subtotal 465,866 1,301 5,050 5,050 1,560 3,490 5,050 5, ,050 Total Expenses 473,996 7,577 31,963 31,963 5,843 16,120 31,963 31, ,963