fiscal year 2020-2021 proposed budget

KB 20.21 Master Budget Workbook.xlsxVANCE COUNTY 122 YOUNG STREET, SUITE B, HENDERSON, NC 27536
BUDGET MESSAGE – FY 2020-21
Note: This budget message is as presented by the County Manager prior to adoption of the budget. Changes made by the Board of Commissioners upon final adoption are not reflected within this letter.
May 4, 2020
Vance County Board of Commissioners
Honorable Chairman and Members of the Vance County Board of Commissioners,
In accordance with the North Carolina Local Government Budget and Fiscal Control Act, I am pleased to submit to you for your consideration the proposed FY 2020-2021 Vance County Budget. North Carolina General Statute 159-13 requires that boards of county commissioners receive proposed budgets from the county budget officer no later than the first day of June, and to officially adopt budget ordinances no later than the first day of July of each fiscal year. A public hearing to receive citizens’ comments on the proposed budget is recommended to be held at 6:00 p.m. on Monday, June 1, 2020.
Presented herein is the recommended Fiscal Year 2020-2021 Vance County Budget. The General Fund Budget, which includes all tax supported governmental activities, is proposed to be $49,268,824 which represents a 1.5% or $731,399 increase over the current year original budget and a decrease of $84,750 from the current year amended budget.
The budget provides sufficient funds to maintain the current level of county services while enhancing services in a few areas. Additionally the budget accounts for the recent economic changes related to coronavirus and seeks to maintain the county’s healthy financial condition by utilizing conservative revenue estimates. The budget as a whole addresses the priorities and goals established by the board of commissioners for the coming year while accomplishing the following:
The budget includes no increase in the general fund property tax rate (remains 89 cents per $100 in value) with a continued pattern of minimal revenue growth.
The budget includes a $5 increase in the solid waste household fee ($117 per household), no increase in the fire tax rate (8.9 cents), and includes no increase in the water usage rate while reducing the amount transferred from the general fund to cover water system debt service.
A total of $1,434,114 is appropriated from the general fund to balance the budget. This is $184,261 more than the current year original budget and $83,494 less than the current year amended budget. An additional $250,000 is being used from capital reserve funds for capital projects and to assist in avoiding a tax increase.
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
FY 14 FY 15 FY 16 FY 17 FY18 FY19 FY20 FY21
Total General Fund Budget
Note: This budget message is as presented by the County Manager prior to adoption of the budget. Changes made by the Board of
Commissioners upon final adoption are not reflected within this letter.
The budget contains a conservative estimate of sales tax revenues in light of recent economic changes related to the coronavirus and to assist in maintaining the county’s healthy financial condition. The general fund balance is on a downward trend and is projected to be 28.19% of expenditures by the end of FY20 down from 37.8% in FY 18.
The budget addresses the board’s top priorities through funding the renovation of Eaton Johnson for DSS, implementing a community paramedicine program, and increasing funding to market the county through the EDC with a goal of creating jobs and investment.
The budget provides a commitment to and support for county employees, who have not received a cost of living adjustment since January 2017 (inflation increased over 8% during this time). The budget includes a 3% COLA in the upcoming year which is the off year for the salary progression plan.
The budget prioritizes community health and addresses substance use disorder through increased funding for the Health Department, increased funding for the regional stepping up initiative, and includes transitioning to a more comprehensive nursing provider at the jail.
The budget includes minimal new positions with two new positions in DSS, one new community paramedic position, and two position upgrades (sheriff’s office and tax office).
The budget invests in school capital needs over the next few years to include interior redesigns and paving for the middle and high schools, multiple HVAC replacements, ADA upgrades, replacement of the high school boiler system, and other requested school capital needs.
General Fund Revenues Local county revenues (property tax & sales tax) will increase slightly in FY 2020-21 providing the county an additional $231,244 in revenue. This is a conservative estimate based upon known information in mid to late April and it is recommended that the board revisit revenue projections in the fall and winter to ensure projections are on target in light of the uncertain economy related to COVID-19. The majority of the increase is in property tax revenue and is attributable to a $33 million dollar increase in the county’s tax base. Other revenues with noticeable growth include investment earnings, register of deeds revenue, jail revenue, ABC revenue, and grant revenue. Most other revenues will remain constant with little to no growth. Over the past five fiscal years, the general fund budget has only grown 2.8%. During this same time, the tax base has grown 7.3% and CPI has grown 9.1%. The continued lack of revenue growth makes it difficult to fund the growing needs of departments and agencies without increasing the tax rate and is the reason for the higher amounts of fund balance being allocated to balance the budget. The figures below depict annual tax base growth and tax rates for the past several years. The county’s tax rate remains relatively high following the revaluation in 2016 ranking 97th amongst the 100 counties in North Carolina. Based upon recent guidance from the state department of revenue, the county’s sales assessment ratio is 89.33 meaning that our tax values are lower than the value at which properties are selling. The county’s next revaluation will be finalized in 2024 and although the current tax rate is high, it would be lowered to reach a revenue neutral level if the current sales assessment ratio persists. The County’s last general fund tax rate increase was 1 cent in FY2015.
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Fiscal Year Tax Base Tax Rate Fiscal Year Tax Base Tax Rate
FY 2008 $2,151,069,934 92 ¢ FY 2015 $2,858,618,845 79.2 ¢
FY 2009 $2,410,337,481 79.8 ¢ FY 2016 $2,825,426,626 79.2 ¢
FY 2010 $2,417,634,746 78.2 ¢ FY 2017 $2,573,876,156 89 ¢
FY 2011 $2,407,203,983 78.2 ¢ FY 2018 $2,627,081,684 89 ¢
FY 2012 $2,723,269,261 78.2 ¢ FY 2019 $2,691,403,632 89 ¢
FY 2013 $2,822,541,132 78.2 ¢ FY 2020 $2,729,677,760 89 ¢
FY 2014 $2,945,750,057 78.2 ¢ FY 2021 $2,762,666,833 89 ¢
Property tax revenue is the primary source of general fund revenues providing 51% of the total revenues. The tax base will increase 1% to $2,762,666,833 and produce revenue of $23,650,549 (additional $241,525 from current year) utilizing the existing tax rate of 89 cents per $100 in valuation. This increase is attributable to natural growth in the tax base and includes a negative impact of $40,000 due to the tax collection rate decreasing from 97.33% to 97.16%. Additionally, the county continues to benefit from the tax and tag program that was implemented in 2013, which helped improve the collection rate for automobiles by preventing owners from getting their state tags until the tax is paid on their vehicles. The value of one cent on the tax rate is $265,737. The second largest source of governmental fund revenue is sales tax making up 19% of the county’s revenues. Sales tax collections continue to rebound from the lows of the recession several years ago and have benefitted from changes in 2018 that added internet sales to the items being taxed. It is anticipated that sales tax will be impacted negatively due to the COVID-19 pandemic, although it is unknown at the current time the full impact for FY2021. Sales tax revenues come into the county three months after the sale which will cause the county to see the impacts in June and July from the March sales (see graphic below). The impact for next fiscal year will be dependent upon whether the depressed economy continues into May and June. There is growing consensus among economists that: 1) There will be a sharp economic decline in the U.S. at least from April through June; 2) Due to a wave of unemployment caused by business closures, the period of social distancing will likely be followed by at least one more quarter of negative growth, meeting the popular definition of a recession; and 3) The economy will then likely gradually recover into early 2021.
The proposed budget anticipates minimal growth (0.25%) from the current year’s budgeted sales tax revenue. Based upon this, we anticipate $22,719 in additional sales tax revenue for the coming year. When looking at actual collections for the current fiscal year vs. budgeted for next year, next year’s sales tax collections are budgeted to be approximately $110,000 less than current year actual projections. We believe this conservative approach is necessary in light of the uncertain economic environment for next fiscal year. The county continues to receive sales tax proceeds from the state’s article 44 redistribution which began in FY2017. We estimate the county will receive $276,178 in FY2021 from this distribution which must be designated for economic development, schools, or the
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community college. This revenue offsets the current expenditures the county is putting into the school system and the community college currently.
Other important sources of revenue generated locally include register of deeds excise tax revenue and building inspection revenue. Excise tax revenue has increased the past few years reflecting a strengthening local economy and increased number of property transactions. Since coming out of the last recession, building inspections revenue has been hit or miss depending upon the residential or commercial projects occurring from year to year. Solar farm development impacted this greatly in FY16 and FY17 where revenues averaged $375,000, although revenues have been stable around $260,000 the past two fiscal years. Recently developers have begun pulling permits for residential activity in the Huntstone Subdivision, where it is expected that over 100 homes could be permitted in the next few months. This activity may continue into the early part of next fiscal year. We are hopeful two apartment complexes approved by the city in the past year will begin construction to assist with revenue. Overall, inspections revenue has been budgeted at $20,000 less or $300,000 for the upcoming year as it is anticipated that the influx of residential permits in Huntstone will cool off.
The county continues to see interest earnings improve with recent measures taken to lock in higher interest rates. Additionally we recently moved funds from a non interest bearing account to one that will produce significantly higher yields. We anticipate as much as $54,000 more in interest earnings for the coming year. We anticipate an additional $40,900 in jail revenues mostly due to commissions from the jail commissary program as well as anticipated increases from the state misdemeanant program. We anticipate an increase of $30,000 in ABC revenues due to increased activity from the previous year. The county currently receives 85% of net revenue from ABC profits. We are also expecting an additional $124,319 in grant revenue due to funding increases from the state for the JCPC program related to raise the age and also due to potential grant funding from USDA to be put towards the purchase of public safety vehicles. Federal revenues into DSS are expected to increase $7,889 while state revenues and local revenues are expected to decrease $17,137 and $17,500
$4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 $9,000,000
$10,000,000
FY21 Proj.
$220,000 $240,000 $260,000 $280,000 $300,000 $320,000 $340,000 $360,000 $380,000 $400,000
FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 Proj.
FY21 Proj.
“General fund expenditures are decreasing 0.1% or $84,750 for the upcoming year.”
respectively. The decrease in state revenues is primarily due to projections showing less youth in the foster care program for the upcoming year. The FY 2020-2021 budget revenues include $1,434,114 from fund balance as a balancing factor, which is an increase from the current year original budget, but is less than the $1,517,608 in the amended budget for the current year. We are concerned with this growing each year and believe it needs to be under $800,000 for the upcoming year to avoid using it. We recommend the board discontinue utilizing large portions of lapsed salaries as done the previous two years as these funds help in offsetting the growing amount of fund balance being used to balance the budget. In addition to the growing use of fund balance, the budget utilizes $250,000 from the capital reserve fund to assist in avoiding a tax increase and to help in offsetting some of the CIP projects. We are projecting that fund balance could be reduced to 28.19% of expenditures by the end of FY20.
*Fund Balance available (28.19%) projected to be $14,992,000 at end of current fiscal year.
General Fund Expenses Department heads will continue to keep expenditures to an absolute minimum in FY20-21 with several departmental budgets remaining essentially unchanged or decreasing. Overall general fund expenditures are decreasing 0.1% or $84,750 for the upcoming year from the current year amended budget. This includes a 3% increase in personnel costs, 0.3% increase in operational costs, and a 31% decrease in capital expenditures. The increases in personnel and operating costs are minor and are attributable to a few large items in the budget as explained below.
* Based on FY20 amended budget. Over last 5 years expenditures have grown 2.8%, tax base has grown 7.3% and CPI has grown 9.1%.
It is important to point out that departmental needs continue to grow beyond our ability to fund and the list of unfunded items continues to grow. General fund FY 2020-21 departmental and agency
20%
10% 15% 20% 25% 30% 35% 40%
Unassigned Fund Balance (% of Expenditures)
FY20-21
Total
Transfers to other funds $3,312,070 (-$117,399) (-3%)
Overall $49,268,824 (-$84,750) (-0.1%)
requests totaled $3,574,843 more in expenses than expected revenues which would require a 13.5 cent tax increase to fully fund all budget requests. The budget as a whole continues to reflect those funding areas traditionally associated with counties in North Carolina. Over 75% of the local dollars in the general fund budget are spent in the county’s three main service areas (public safety, human services, and education). The major recurring expense increases in the budget include the following:
Personnel – 3% Cost of living adjustment which is still falling behind inflation since the previous COLA - $522,120 cost with net county cost of $418,273
Personnel - State mandated increase in employer contribution to employees and law enforcement retirement system - $142,424
Personnel - Two new social worker positions in DSS for after hours - $119,042; one new community paramedic position funded for six months - $30,510; transition of addressing coordinator to county funded - $58,371; position upgrade/overtime for sheriff’s office - $37,325
Operational – Increase to Jail healthcare in order to switch nursing providers and to increase nursing hours - $150,000
The budget includes four major recurring items that increase the budget expenditures greater than $100,000 each. These include a cost of living adjustment for county employees, a state mandated increase in retirement costs for employees, new departmental positions/overtime increases, and increases in jail healthcare to change medical providers. The cost of living adjustment totals $522,120 and is necessary as the county’s starting and current salaries are falling behind inflation and beginning to fall behind neighboring jurisdictions. A cost of living adjustment not only moves employees’ salaries up but it also moves the entire salary schedule upward adjusting starting salaries by the same percentage. Although human resources recommends we implement a 5% COLA for the upcoming year, we were only able to include 3% due to lack of revenue growth. It would be advisable to revisit revenues in the early part of 2021 to see if further adjustments can be made to the salary schedule mid-year. The last COLA given to county employees was 1.5% in January 2017 and since that time inflation has increased 8%. Additionally, Granville, Franklin, and Warren counties are currently undertaking a salary plan which will cause Vance County’s salaries to fall behind very soon. For the second year in a row the county is seeing a sizeable increase in the required local government contribution to employees’ retirement. County contributions for general employees will increase from 9.01% to 10.21% and from 9.70% to 10.84% for law enforcement. The total impact for the upcoming year is $142,424. This increase from the state is part of a multi-year plan to raise rates to over 12% over the next three years. New positions are minimal in the recommended budget. Overall, department heads requested a total of 15 new positions with only three included in the recommended budget. These include one new community paramedic position in the EMS department ($30,510 impact for six months) as well as two after hours social worker positions in Social Services ($59,521 county cost). The community paramedic is a top priority of the board for FY21 and will work to connect patients to primary care services, assist with post hospital follow-up care, and help in reducing frequent flyers or citizens who
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over utilize EMS services. Similar programs in other counties around the state have been very successful in lowering EMS call volumes. The social worker positions are designed to respond to reports of abuse, neglect and dependency 24 hours a day and should assist in alleviating burn out for existing social workers who are handling daytime and after hours responsibilities. Beyond new positions, the budget includes an additional $32,000 in overtime for the Sheriff’s Office which allows the Sheriff to call back deputies to fill in and allows funding to assist in providing an additional sworn deputy for courtroom security. Although not a new position, the state will no longer be providing ETS wireless funds for the county’s addressing coordinator in the 911 department. This will cause a $58,371 impact to the county budget for the upcoming year. One of the most significant changes within the upcoming budget includes increasing nursing hours at the jail and transitioning away from the current healthcare provider (Southern Health) at the jail. This results in a $150,000 increase in the jail healthcare line item for the upcoming budget. The county’s base contact price with Southern Health currently is $220,000 per year although actual costs have risen each year and was as much as $480,000 in FY18-19 and is projected to be over $500,000 in FY19-20. The overall cost is dependent upon the number of services that are provided in-house (within the base contact) or sent to outside providers (which the county covers 100% of costs after the first $50,000). The Sheriff believes it is time for a change and with the assistance of the county admin and finance went through an RFQ process during the early part of 2020 to receive proposals and competitive pricing from providers. The Sheriff is ultimately responsible and has the authority to contract with providers considering the county provides the necessary funding. The Sheriff would like to switch providers to Mediko (effective July 1, 2020) at a total base price of $388,604 to include increasing the nursing hours from eight hours a day (weekday) and four hours a day (weekend) to 12 hours a day 24/7. Considering the increase in hours, this is approximately $90,000 higher than the base price provided by Southern Health for increased hours, although it is believed that Mediko will do the majority of their service in house and could save the county overall. Based upon staff involvement in the process, Mediko provides more comprehensive services within their base price and has agreed to include the cost ($30,000 annual value) for transitioning the jail to electronic medical records. Beyond the four major items explained above, the personnel and operating cost increases have been kept to a minimum within the budget. On the personnel side, the county was fortunate to receive no increase in health insurance premiums from Medcost after expecting an increase as high as 25% and beginning the process of bidding the plan out. We continue to monitor the frequency of our high cost claims as this has been the driver of our insurance increases and recognize that a strong wellness component within our existing health plan is critical for reducing claims. The county’s insurance plan is competitive with surrounding areas and we are fortunate to maintain our benefit level for the upcoming year at no additional cost. We are working with our provider to include a health savings account (HSA) option that could cost the county less, allow employees to contribute pre-tax dollars for healthcare expenses and would include the county making a contribution to the employees’ HSA. On the operational side, the largest increases included $72,045 to replace the pool humidification system at the Aycock Recreation Center, and $40,000 for the Granville-Vance Health Department. The budget continues to fund the county’s wireless broadband initiative as the upcoming year will be year two of a four year plan to have wireless broadband across the county. Included in this is funding for two wireless hotspots within the county of which will commence upon agreement with
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the city to share costs related to a downtown Henderson hotspot. We are hopeful these initiatives will provide better and cheaper access to high speed broadband for our citizens. Capital Outlay and Capital Improvement Plan Capital expenditures are down $603,672 or 31%. The FY20-21 CIP includes $617,015 in general fund pay-go projects and $5,153,692 in debt funded projects. The debt financed projects consist of renovations for a new DSS/senior center facility, renovation of the law library to add to the district attorney’s office, roof maintenance at the courthouse, and repaving of parking lots at the community college. The pay-go funded projects include building upgrades at the county office building ($54,000), repair of bathrooms at the courthouse ($11,000), Viper 911 console radio replacement at the primary and backup 911 center ($55,614), four self-contained breathing apparatuses and cylinders for the fire department ($29,550), viper portable and mobile radio replacements for county departments ($186,631) and volunteer departments ($154,254 from fire fund), purchase of cardiac monitor for EMS ($42,000), and purchase of six vehicles ($144,000 for four sheriff’s vehicles, $28,000 for fire marshal and $32,500 for the maintenance department). Other major capital items include purchase of four sets of turnout great ($9,800), four pair of boots ($1,500), and nine helmets ($2,925) for the fire department, installation of 16 cameras at the Fire/EMS station ($4,600), retrofit of two locks ($7,400) and purchase of an ice machine ($4,000) at the jail, phone system replacement ($18,000) and purchase of IT related items for social services ($42,000), computer, server, phone, hardware and monitor replacements for the IT department ($28,750), purchase of PCs, fire proof safe and money counter for the tax office ($3,600), furniture replacement in the courthouse ($2,900) and door access upgrades at the courthouse and admin building ($5,000). Staff anticipates spending a portion of the allocated fund balance in the upcoming year on these one-time capital expenditures. Educational Funding The budget includes level operational funding for Vance County Schools. The school system requested a total increase of $410,476 in current expense and supplements funding. The request included $144,049 to make up for a projected loss of 125 students to charter schools, $67,916 to cover projected state increases in salary, retirement and health benefits for 49 locally funded or classified employees (maintenance, custodial, clerical staff, etc.), $56,930 to cover projected operating or utility increases for the coming year and $141,581 to fully fund the existing supplements with local dollars for 425 eligible full time employees. The current supplement provided to teachers is $2,500 although the cost is approximately $3,227 once FICA and retirement are figured in. The school system has absorbed loses in revenue and has reduced teaching positions in the past few years as increased portions of their funding has followed students to charter schools. Prior to COVID-19, staff would have recommended an increase for the school system, but unknown revenue impacts for the county challenges the possibility of increasing funding to the school system. Also, there appears to be stimulus and CARES act funding that will be available to the school system in the coming months. The budget includes the schools requested capital projects totaling $625,000 in funding for routine maintenance ($425,000) and for lease-purchase of teacher/student laptops ($200,000). The county and school system recently signed an agreement that guarantees funding for several large capital projects for the schools totaling over $4.2 million over the next three years. No debt payments associated with these new projects are included in the budget as bidding and/or LGC approval has not occurred yet for the projects.
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Fiscal Year
Current Expense
Teacher Supplements
15-16 $7,202,440 $1,030,000 $8,232,440 $627,000 $1,790,631
16-17 $7,202,440 $1,030,000 $8,232,440 $965,000 $1,604,048
17-18 $7,202,440 $1,230,000 $8,432,440 $1,465,000 $1,572,469
18-19 $7,202,440 $1,230,000 $8,432,440 $1,337,000 $1,540,888
19-20 $7,202,440 $1,230,000 $8,432,440 $807,000 $1,421,639
20-21 $7,202,440 $1,230,000 $8,432,440 $625,000 $1,371,550
Granville-Vance Health Department Funding The Health Department has transformed some of its services since reaching a low point in its fund balance at the end of June 2016. This has been aided by Granville and Vance Counties agreeing to an aggressive funding plan to increase contributions from $575,000 to $950,000 per county over a 5- 8 year period. The plan calls for increases of $40,000 per year from each county, with spikes of $75,000 in year three and six, with $25,000 in year eight of the plan. The plan includes an optimal fund balance of 20%, which if reached sooner than eight years could signal a leveling off of funding. We are currently in year four of the plan and the budget includes an increase of $40,000 in operational funding from each county for FY2020-2021 taking the Vance County contribution to $770,000. Currently, each county funds the department on a 50/50 basis. The purpose of the plan is to right-size the department’s budget and ensures mandated services are maintained in times of unpredictable Medicaid reimbursements and services revenues.
Along with the multi-year funding plan, the department has taken several measures to reposition itself for the future. In October 2017 they sold off the home health program to 3HC – Home Health & Hospice Care, Inc. following several years of negative revenue and in 2018 invested in a dental clinic which has the potential for positive revenue growth in the future. The department has taken a proactive approach to addressing the county’s Opioid crisis, mental health and substance use challenges through various means. They have begun a medically assisted treatment (MAT) clinic for those suffering with Opiate addiction and have taken a leading role in educating the citizens and treating those in need. Additionally with financial support from five counties, they are facilitating and leading the stepping up initiative which is working to reduce the number of inmates in jail with mental health and substance abuse issues in Vance, Granville, Franklin, Warren, and Halifax
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Counties. As of 2020, the health department has implemented medically assisted treatment in the Vance County jail as well. Recently, the health department has been put on the front lines of the COVID-19 pandemic and is doing an outstanding job leading efforts for Granville and Vance County in testing and tracing cases in the two counties while continuing their normal duties. Other Noteworthy Items
Overall recurring funding for Vance-Granville Community College decreases by $1,899. This includes a $10,781 increase in current expense (to $1,149,698) to cover a salary adjustment plan for locally funded custodial positions, level capital funding at $41,220 and elimination of $12,680 which covered an offsite lease. The nursing center will be moving back to the main campus eliminating the need for the offsite lease. The budget includes one-time funding in the amount of $533,692 financed over 10 years to allow the college to proceed with parking lot pavement. The college’s long term needs remain on the capital side with the need for roof repairs and HVAC replacements over the next few years. The county is supportive of a state bond to assist with these needs. Local funding for the main campus is 75% Vance County and 25% Granville County and covers plant operations, plant maintenance and general administration.
Funding for Parks and Recreation is recommended to increase by $28,080 primarily due to replacement of the pool dehumidification system.
Library funding is increased by 2% or $13,690.
Contingency funds are budgeted at $150,000 which is an increase of $50,000 from the previous year.
Enterprise Funds Different from other governmental funds, an Enterprise Fund is similar to private business accounting in that the ability to demonstrate self-sufficiency is necessary. By consolidating all transactions of this enterprise into one fund, determinations may be made whether or not the operation(s) is self-supportive. Fire Tax Fund Budget Summary The fire service district and fire tax was established in 2002 with the purpose of funding fire departments to provide fire protection services to the rural parts of the county. The fire tax fund budget for FY2020-21 is $1,800,599 which represents a 5% or $91,268 decrease from this year’s adopted budget. The budget recommends no change in the fire tax rate of 8.9 cents per $100 in valuation (1 penny = $178,514) and utilizes $166,329 from the fund balance. The budget continues to pay for Verizon service for mobile data terminals used by VFDs and continues providing $1,375 to each department for an annual financial review. Each department continues to receive $100,000 in annual operating funds and receives an additional $87,326 per year to fund two part-time slots for 60 hours each Monday through Friday. The Epsom VFD is the one exception to this which receives $43,663 for one part-time slot. The budget includes the 2nd of a three year program to replace viper portable and mobile radios for the VFDs. Each VFD would receive five portable radios and two mobile radios per department at a total project cost of $156,254 from the fire fund balance. Rotating capital remains at $30,000 and is provided to Bearpond VFD in FY20- 21.
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The introduction of part-time positions in FY19-20 was instrumental in reducing response times for departments as well as reducing ISO ratings. All departments experienced a reduction in their ISO ratings which is lowering insurance premiums for homeowners at a greater rate than the cost associated with the tax increase in FY19-20. For those districts that moved from a grade 9 to a grade 6 ISO, residents are able to realize an average annual savings of $130 in their homeowners’ insurance premiums. Water Fund Budget Summary The water fund budget for FY2020-21 is $1,250,689 which represents a less than 1% or $8,287 increase from the previous year’s adopted budget. The general fund continues to support this fund, although it is reduced to $261,885 for the upcoming year. The budget increase is directly related to the addition of customers from the Phase 3 project completed in early 2020 which is also the contributing factor in reducing the general fund dollars supporting the system. On the expenditure side, project management fees with Envirolink are reduced from $67,320 to $36,000 per year to cover weekly office hours and purchase water expense includes an $18,000 increase due to actuals and to cover any potential increases from the City of Henderson. Due to growing costs for installing water taps, the budget includes adjusting the water signup fee from the pre-construction rate ($125) to the post construction rate ($1,795) and includes adding a $750 fee if a bore is required to install a water tap. The current water rate includes a $30 base fee plus $10.33 per 1,000 gallons used. The average household water usage per month has been 3,250 gallons which translates into an average bill of $63.57. The recommended budget includes no increase in the rate to our customers. To date, the county has made significant progress in developing the water system since the passage of a $27 million general obligation bond referendum on May 6, 2008. Loan and grant funds were obtained in 2008 to fund construction of Phase 1A and were then obtained in 2010 for Phases 2A and 2B. Phase 1A was complete in October 2013 and Phase 2 went into service in February 2015. In October 2018 the county acquired the Kittrell Water System which added 352 customers and is projected to have a positive impact on revenues for the upcoming year. The County completed Phase 3 in early 2020 which added nearly 100 customers.
Vance County purchases water from the City of Henderson and renegotiated the purchase contract in July 2018. The county has 525,000 gallons a day reserved from the city and pays $3.45 per $1,000 gallons. The county’s bulk water purchase rate increased from $2.90 to $3.00 per 1,000 gallons on
1226 1282 1633 1708
771 848 1213 1300
455 434 419 408
Water District Customers
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April 1, 2015 to $3.12 (4%) on July 1, 2015 to $3.21 (2.9%) on July 1, 2016 to $3.37 (5%) on July 1, 2018 and then to $3.45 (2.5%) on July 1, 2019.
Solid Waste Enterprise Fund Budget Summary The solid waste fund budget is $2,776,686 which represents a 4% or $102,229 increase over this year’s adopted budget. The increase is primarily due to an $83,000 increase in costs related to managing the solid waste sites and transporting waste as well as a $10,000 increase related to transfer station fees. These increases are based upon actual trash disposal amounts that have increased over the past few years, as well as annual CPI increases from Waste Industries and the addition of new recycling charges in the past few years. A major impact on the solid waste budget is the declining revenue from the state for the scrap tire program which covered nearly the entire cost of the county’s scrap tire program in years past. The state requires counties to collect scrap tires and legislative changes cutting funding to counties in 2017 is now beginning to have a financial impact on counties. The budget includes an expected $11,000 increase in the cost of disposal for scrap tires along with a $44,000 reduction in revenue from the state. Overall, the fund is losing approximately $82,000 per year without an increase in the solid waste fee. The major source of revenue for the fund is the solid waste household fee which is 80% of the revenues and does not increase significantly each year. With increasing costs each year and lack of revenue growth, it is challenging to balance the solid waste fund without fee changes. The recommended budget includes increasing the household fee $5 to $117 and includes a fund balance appropriation of $266,905 to balance the budget. The solid waste fund balance is approximately $426,000. The budget includes adding a $110 per ton disposal fee for culled and ineligible tires as defined by the State and includes adding a $5 fee to purchase mulch at the yard waste facility.
The main expense items and major purpose of the solid waste fund is to provide for the operation and staffing of the convenience sites ($863,000) and for transporting waste to the transfer station and disposal at the Upper Piedmont Landfill ($1,030,000). The county contracts with Waste Industries for these items with a convenience site contract good through 2027 and a disposal and hauling contract which transitioned to a year to year contract in September 2017.
$60.00
$70.00
$80.00
$90.00
$100.00
$110.00
$120.00
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Conclusion I am pleased to present this budget for FY2020-21 and believe it positions the county well for the future. The budget maintains and enhances the current level of services while addressing the goals and priorities established by the board of commissioners for the upcoming year. The budget maintains a conservative revenue estimate in light of the changing economic times, includes minimal new positions while providing a commitment to our existing county employees, invests in school capital needs, prioritizes community health and maintains the county’s financial condition. This is accomplished without a general fund tax rate increase primarily because of a commitment by department heads to contain spending. Additionally, this is possible due to a higher use of fund balance and capital reserve funds which is not sustainable in future years. Unless revenues significantly increase in the following year, it will be difficult to continue this pattern without a tax increase. I want to thank the department and agency heads for submitting thoughtful and well documented budget requests and for their understanding as we have been unable to fund many requests. I am pleased with the work of the budget team and grateful for Katherine Bigelow, Paige Gray, Sherry Moss, and Kelly Grissom who assisted in reviewing submissions, compiling the budget and associated documents and ultimately making the process possible. This year was a learning curve for all involved as we implemented several tweaks to the budget process with our new finance director. Thank you to Katherine for introducing major improvements and modernization to the process.
Respectfully Submitted,
14
VANCE COUNTY FISCAL YEAR 2020 - 2021 BUDGET HIGHLIGHTS
The budget highlights provide a summary of the significant elements of the manager’s recommended FY2020-2021 budget. The accompanied message at the front of the document provides an in depth review of the recommended budget.
Overall Budget Highlights The recommended general fund budget is $49,268,824 which represents an increase of
$731,399 or 1.5% over the current year original budget. ($84,750 reduction from amended).
Budget presented with no increase in the general fund property tax rate. Tax Rate = 89 cents per $100 in value. The county will realize an additional $208,525 in property taxes due to natural growth. One penny on the tax rate = $265,737 in revenue to county and equals $15 annual increase for home with $150,000 value.
The budget includes a $5 increase in the solid waste household fee ($117 per household), no increase in the fire tax rate (8.9 cents), and includes no increase in the water usage rate with a total of $261,885 transferred from the general fund to cover water system debt service.
A total of $1,434,114 is appropriated from the general fund to balance the budget. This is $184,261 more than the current year original budget and $83,494 less than the current year amended budget. An additional $250,000 is being used from capital reserve funds for capital projects and to assist in avoiding a tax increase.
The budget contains a conservative estimate of sales tax revenues in light of recent economic changes related to the coronavirus and to assist in maintaining the county’s healthy financial condition. The general fund balance is on a downward trend and is projected to be 28.19% of expenditures by the end of FY20, down from 37.8% in FY 18.
The budget addresses the board’s top priorities through funding the renovation of Eaton Johnson for DSS, implementing a community paramedicine program, and increasing funding to market the county through the EDC with a goal of creating jobs and investment.
The budget provides a commitment to and support for county employees who have not received a cost of living adjustment since January 2017 (inflation increased over 8% during this time). The budget includes a 3% COLA in the upcoming year which is the off year for the salary progression plan.
The budget prioritizes community health and addresses substance use disorder through increased funding for the Health Department, increased funding for the regional stepping up initiative, and includes transitioning to a more comprehensive nursing provider at the jail.
The budget includes minimal new positions with two new positions in DSS, one new community paramedic position, and two position upgrades (sheriff’s office and tax office).
The budget invests in school capital needs over the next few years to include interior redesigns and paving for the middle and high schools, multiple HVAC replacements, ADA upgrades, replacement of the high school boiler system, and other requested school capital needs.
15
*Fund Balance available (28.19%) projected to be $14,992,000 at end of current fiscal year.
Fiscal Year Tax Base Tax Rate Fiscal Year Tax Base Tax Rate
FY 2008 $2,151,069,934 92 ¢ FY 2015 $2,858,618,845 79.2 ¢
FY 2009 $2,410,337,481 79.8 ¢ FY 2016 $2,825,426,626 79.2 ¢
FY 2010 $2,417,634,746 78.2 ¢ FY 2017 $2,573,876,156 89 ¢
FY 2011 $2,407,203,983 78.2 ¢ FY 2018 $2,627,081,684 89 ¢
FY 2012 $2,723,269,261 78.2 ¢ FY 2019 $2,691,403,632 89 ¢
FY 2013 $2,822,541,132 78.2 ¢ FY 2020 $2,729,677,760 89 ¢
FY 2014 $2,945,750,057 78.2 ¢ FY 2021 $2,762,666,833 89 ¢
$30,000,000
$35,000,000
$40,000,000
$45,000,000
$50,000,000
Total General Fund Budget
20%
26.10%
29.80%
35.20%
35.40%
37.80%
31.20%
28.19%
10%
15%
20%
25%
30%
35%
40%
Unassigned Fund Balance (% of Expenditures)
$4,000,000
$5,000,000
$6,000,000
$7,000,000
$8,000,000
$9,000,000
$10,000,000
FY21 Budget
16
Summary of Revenues Revenues will increase slightly over prior years with property taxes and sales tax providing an
additional $231,244 in revenue.
Property Taxes – Increase of $208,525 or 0.8% due to natural growth. The tax collection rate decreased from 97.33% to 97.16% which had a negative impact of $40,000 on tax revenue; 1 cent on tax rate totals $265,737.
Sales Taxes – Increase of $22,719 or 0.25% due to conservative projection for the coming year due to uncertainty with COVID-19 pandemic. Overall sales tax revenue is projected to be $9,110,291.
Investment earnings – Increase of $54,000 due to negotiated rates with bank and movement of funds to accounts with higher interest rates.
Building inspection revenue – Decrease of $20,000 to $300,000 – previous year included anticipated residential growth and revenues have not reached budgeted amounts last two years.
Register of Deeds Revenue – Increase of $15,300 due to increased property transactions.
Ambulance Revenue – Decrease of $25,000. Budgeted higher number in previous year due to anticipated change in Medicaid payment & reimbursement method as per state Medicaid reform which has yet to be implemented with the state budget.
DSS Revenues – Remain relatively level - federal revenues increase $7,889, state revenues decrease $17,137 and local revenues decrease $17,500. Overall DSS budget of $9.3 million ($119,723 increase from prior year) requires only $3.8 million in local funds.
Sheriff Revenues – Increase of $3,500.
Jail Revenues – Increase of $40,900 due to jail commissary commissions and anticipated increases from the state misdemeanant program.
Alcohol Beverage Control (ABC) Revenue – Increase of $30,000. County receives 85% of the net revenue from ABC profits.
Lease Proceeds Revenue – Decrease of $299,124 due to ambulance purchase in previous fiscal year and less vehicle financing from previous year.
Grant Revenue – Increase of $124,319 due to increased JCPC funds from state and anticipated vehicle grant.
Revenues from other funds increased $11,860 due to transferring funds from capital reserve and less school capital.
Appropriations from fund balance
- $1,434,114 compared to $1,517,608 in FY19-20 amended budget. We are concerned with this growing each year and believe it needs to be under $800,000 for the upcoming year to avoid using it. We recommend discontinuing utilizing large portions of lapsed salaries as done the previous two years.
17
FY20-21 Total
Transfers to other funds $3,312,070 (-$117,399) (-3%)
Overall $49,268,824 (-$84,750) (-0.1%) * Based on FY20 amended budget. Over last 5 years expenditures have grown 2.8%, tax
base has grown 7.3% and CPI has grown 9.1%.
Impacts from Previous Fiscal Year 2020 o Central Services – Includes $22,750 in additional cost due to wellness incentive
commitment made in previous year o Fund balance impact of purchasing 5 additional vehicles for sheriff’s office in FY20 -
$174,524 o Fund balance impact for 15 vehicle accidents in Sheriff’s Office in FY20 - $57,575
Personnel cost - increase of 3% or $561,542 o Cost of Living Adjustment (3%) - $522,120 with net county cost of $418,273
o Employer contribution to employees’ retirement increased from 9.01% to 10.21% for general employees and from 9.70% to 10.84% for law enforcement - $142,424
o Emergency Management/911 – includes transitioning Addressing Coordinator position from ETS funded to 100% county funded - $58,371; Increase in part-time salaries due to actuals - $5,000
o EMS Department – 1 Community Paramedic position funded January 1, 2021 - $30,510 (6 months impact); Increase in overtime due to actuals - $6,000
o Social Services – 2 social worker positions (NEW) for after hour needs - $119,042 (County cost of $59,521)
o Sheriff’s Office – includes 1 upgrade of Deputy Specialist to Detective Sergeant in Vice Unit - $5,325; increase in overtime to add additional sworn officer in courtroom - $7,000; increase in overtime to provide overtime to deputies as needed - $25,000
o Tax Office – includes 1 upgrade of Property Valuation Manager to Deputy Tax Assessor – $5,364
o Planning and Development – increased salary for vacant lead building code enforcement position - $6,966 impact; increase in part-time salaries and contracted services to allow part-time assistance with level III inspections - $7,850
o Cooperative Extension – County percentage of Ag. Extension position increasing from 14% to 20% - $3,581 impact; NCA&T requesting county move to 50% funding and is agreeable to this occurring over three fiscal years
Operational cost – increase of 0.3% or $74,789 o Vance County Schools – operational funding remaining level at $8,432,440.
Requested $410,476 increase which is made up of $268,895 due to losing 125 students to charter schools, salary and benefit costs for 49 locally funded positions and operating cost increases and $141,581 to cover full cost of local supplements (FY 20 = $7,202,440 for current expense and $1,230,000 for teacher supplements)
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o Vance-Granville Community College – increase of $10,781 in current expense to cover salary plan adjustment for custodial positions and elimination of $12,680 for leased space for Maria Parham Nursing Center (FY 20 = $1,138,917 current expense and $12,680 Maria Parham Nursing Center)
o Granville-Vance Health Department – increase of $40,000 to operations as per established funding plan (FY 20 = $730,000 operations)
o Broadband Initiative – includes $97,200 for deployment of wireless broadband
o EMS Department – increase to ambulance supplies - $12,000; increase to maintenance of vehicles - $10,000; increase in training - $1,000; increase in building maintenance - $1,000; increase in equipment maintenance due to rising costs for maintaining all cardiac monitors for public safety agencies and providing oxygen to all agencies - $3,000; increase in contracted services due to increased medical director fee - $2,000; increase in fuel costs - $2,000; reduced special contracted services - $5,000
o Jail – increase to healthcare due to switching nursing providers and adding nursing hours - $150,000; increase to special contracted services due to raise the age and housing juveniles - $10,000; increase to contracted services to add judge/inmate video conferencing system - $10,800
o Fire Department – increase in utilities due to actuals - $1,000; increase in fuel due to actuals - $1,500
o Social Services – increase in telephone/postage due to purchasing 16 additional cell phones and upgrading seven existing cell phones - $13,085; increase in clerk of court costs for child support cases - $2,600; increase in special contracted services due to cost increases for contracted child support deputy - $1,500; decrease of $14,500 in state foster home funds and $36,000 in IV-E Foster Care based on number, age, and needs of children in program; savings of $35,000 in Medicaid Community Alternative Program (CAP) due to providers billing state directly – offset by lower revenue; savings of $20,000 in public assistance funds based on actuals; reduced overtime due to reduction in on-call with new after-hours positions included in budget - $7,000; reduced travel/training due to actuals - $6,000; reduced advertising - $6,300
o Emergency Management/911 – increase in contracted services due to tower consultant costs - $2,200; increase in road signs due to actuals - $1,000
o Animal Services – increase in animal healthcare due to actuals - $5,000; increase to provide cell phones to four officers - $1,296
o Courthouse – increase in utilities due to actuals - $5,000
o Economic Development – increase to contracted services due to office cleaning service - $2,400 and customer relations software - $1,200; added new line item for electric & trash service at new office - $4,000; increase in rent due to new office - $3,392; includes $4,000 increase in advertising funds for business media marketing campaign and updated marketing videos
o Kerr Tar Regional Economic Development Corporation (KTREDC)/Triangle North Vance – increase of $16,000; county has paid $34,000 per year since formation of Triangle North ($18,000 for admin and $18,000 for capital); Due to state funds being exhausted, county will need to increase capital portion based upon actual expenses.
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o Governing Body – increase in professional services due to audit changes requiring separate contract for financial statements, Medicaid audit requirements, and due to moving OPEB reporting and Arbitrage reporting from central services - $25,500
o Admin/Finance – increase in equipment maintenance due to increasing cost of finance software maintenance and fee for job advertisement provider - $10,155; fee schedule includes new item to account for convenience fees passed on from credit card processing company
o Register of Deeds Revenue – funding from preservation fund for records preservation - $20,000
o Senior Center – increase in transportation costs for seniors due to actuals - $5,000
o Elections – increase in travel/training due to additional board members - $2,750; increase in equipment maintenance due to contract increases - $2,954
o Soil & Water Conservation – increase in dept./office supplies due to purchasing scanner and laser level - $806; Did not include hand level - $363
o Environmental Services – increase of $27,500 due to adding in abandoned mobile home removal grant and county match; includes $20,000 for general demolitions
o Henderson-Vance Recreation & Parks – decrease of $43,965 in recreation and increase of $72,045 to aquatics due to replacement of 20 year old pool dehumidification system. (FY 20 = $505,530 recreation & $226,080 aquatics – County pays 45%)
o Perry Memorial Library – increase of 2% or $13,690 (FY 20 = $684,500; County funds 85% & City funds 15%)
Capital outlay – decrease of 31% or $603,672 o Vance County Schools – Budget includes requested total of $625,000 in capital as per
CIP request made up of $425,000 in annual capital outlay (pay go) and $200,000 for lease-purchase to upgrade technology for students (pay go) (FY 20 = $807,000 capital budget included annual $425,000, $192,000 for activity bus replacement, and $190,000 for teacher devices)
o Vance Granville Community College – recurring capital funding - $41,220; debt service for one-time parking lot resurfacing project - $65,000
o Vehicle purchases/replacement – includes outright purchase of the following:
Sheriff’s Office – 4 vehicles - $144,000 (CIP pay go)
Maintenance & Security – 1 used truck w/ tommy lift - $25,000 (CIP pay go)
Fire Marshal – 1 truck - $28,000 (CIP pay go)
o Central Services – Year 2 of 3 year viper radio replacement (45 portables & 23 mobiles) – $186,631 (CIP pay go)
o Emergency Management/911 – includes first year of two year Viper Console Radio Replacement - $55,614 (CIP pay go)
o Sheriff’s Office – purchase of one K9 - $10,000; purchase of two fireproof file cabinets - $4,500
o Jail – retrofit for 2 locks - $7,400; ice machine - $4,000
o Fire Department – 4 SCBA & 8 cylinders - $29,550 (CIP pay go); 4 sets of turnout gear - $9,800; 4 pair of boots - $1,500; 9 helmets - $2,925
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o EMS Department – purchase of cardiac monitor for new ambulance - $42,000 (CIP pay go); installation of 16 cameras at building - $4,600
o Social Services – phone system replacement - $18,000; PC/monitor replacements - $15,000; laptops - $10,000; server - $7,000; printers/scanners - $5,000; battery backups - $3,000; cables and parts - $2,000
o Tax Office – purchase of 2 PCs - $1,200; fire proof safe - $1,200; money counter - $1,200
o Maintenance/Security Department – Law library renovation and courthouse roof maintenance - $26,764 budgeted finance cost (project costs = $220,000); holding cell bathroom repairs at courthouse - $11,000 (CIP pay go); furniture replacement in clerk and judge areas - $2,900; handicap door opener at admin bldg. - $2,750; card reader for two internal doors in Sheriff’s Office - $2,250
o County Office Building – parking lot resurface and 1st floor door replacement - $54,000 (CIP pay go); building maintenance decreased $7,000 due to one-time projects in previous year.
o Information Technology – PC replacements - $8,000; server replacement - $7,000; phone hardware/software upgrades - $7,000; RAM/Hardware upgrades - $4,500; monitor replacements - $2,250
o Admin/Finance – timeclock software - $5,000 (CIP pay go)
Transfers from General Fund to other funds – decrease of 3.4% or $117,399 o Building Capital Reserve Fund (Fund 61) – decrease of $603,423 – Portion of
declining debt service captured in previous year will now be shifted towards increasing debt service related to Eaton Johnson and VGCC parking lot resurface; Still setting aside $50,000 for use in future CIP projects.
o Debt Service Fund (Fund 20) – increase of $497,316 to cover increasing debt service as result of Eaton Johnson renovation and parking lot resurface at VGCC.
o Revaluation Fund (Fund 40) – increase of $7,400 based on projected revaluation cost in 2024
o Water Fund (Fund 16) – decrease of $24,063 from previous year; total transfer = $261,885
Contingency – increase of $50,000 o Includes a contingency of $150,000.
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Notable Unfunded Requests Overall requests $3,574,843 more than available funds; equivalent to 13.5 cent tax increase.
Vance County Schools – Requested $410,476 increase which is made up of $268,895 due to losing 125 students to charter schools, salary and benefit costs for 49 locally funded positions and operating cost increases and $141,581 to cover full cost of local supplements.
Vance-Granville Community College – Requested $488,358 for roof repairs and renovations which was moved back in CIP to FY22. Requested $533,692 in one-time CIP capital for parking lot pavement replacement – debt financing is included in budget for this project. (FY 20 = $1,138,917 current expense, $41,220 in recurring capital, and $12,680 for Maria Parham Nursing Center)
Social Services - 1 Staff Development Specialist II position - $57,484 (County cost of $28,742)
EMS Department – 3 captain positions - $188,097; requested $37,000 increase in ambulance supplies and budget includes $12,000 increase; requested $11,000 increase in overtime and budget includes $6,000 increase; requested $7,000 increase in equipment maintenance and budget includes $3,000 increase; requested $4,000 increase in training and budget includes $1,000 increase; requested $1,000 increase in office supplies and budget includes no increase; requested $2,000 increase in departmental supplies and budget includes no increase; requested $4,000 increase in fuel and budget includes $2,000 increase; requested $1,000 increase in EMS equipment and budget includes no increase
Fire Department – 3 full-time firefighter positions (1 for each shift) to provide 24/7 coverage at Kerr Lake substation - $151,077 (if funded, could reduce PT $60,000); increase in travel/training - $1,000; hydraulic pump for engine one - $6,500; cutter/spreader for engine two - $9,500; turnout gear for new hires - $9,500; uniforms for new hires - $3,000; 12 voice pagers to alert staff and protect portables - $8,500; replacement of six bullet proof vests - $5,400; 15 pair of rescue gloves - $1,200; requested $6,500 for 20 helmets and budget includes $2,925 for nine; requested $3,000 for eight pair of boots and budget includes $1,500 for four
Sheriff’s Office – 1 new deputy sheriff position for child support warrants - $59,937; increase in travel/training - $5,000; increase in maintenance of equipment - $7,000; increase in uniforms - $5,000; requested $15,000 for purchase of two K-9s and budget includes $10,000 for one; requested $288,000 for 8 vehicles and budget includes $144,000 for 4 vehicles.
Jail – 1 Admin Training Specialist position - $60,385; 2 vehicles - $44,600; increase in uniforms - $15,000; increase in departmental supplies - $5,000
Information Technology – Requested $11,000 for PC replacements and budget includes $8,000; requested $8,000 for server replacement and budget includes $7,000; requested $4,500 for monitor replacements and budget includes $2,250
Animal Services – Requested 1 full-time Animal Services Officer - $43,509 and 1 full-time Kennel Attendant - $36,565
Tax Office – Requested 1 full-time Real Property Appraiser - $55,431
Admin Building – smoke/fire alarm system for basement - $27,500; card system for inside airlock doors - $10,500; 7 new cameras - $3,450; replace tile flooring at probation office entrance - $2,500
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Courthouse – PA system replacement - $28,750; construction of steps & sidewalk at rear of courthouse - $4,950; new flooring in security area - $4,550; card reader system for four internal doors - $4,750 and budget includes $2,250 for two doors
Dennis Building – Requested $30,000 increase in building maintenance for card reader system, carpet replacement on main floor, pressure washing the building and basement wall fixes; requested $12,000 for replacement of HVAC unit
Economic Development – Requested $29,000 for business media campaign and updated marketing videos and budget includes $16,500
Elections – Requested salary increase for board members - $9,036 (from $1,872 to $3,800 for board members and from $3,276 to $4,000 for chairperson); Board members included in COLA increase; requested increase in one-stop worker pay from $10 to $12 per hour - $12,600 impact
Admin/Finance – ID badge system - $4,000
Soil & Water Conservation – Requested no till grain drill - $3,824
Veterans Services – Vetra-Spec claim mgmt. system - $1,500 plus recurring $1,000 per year
Perry Memorial Library – Requested county increase of $27,866 or 4%; recommended budget includes increase of $13,690 or 2%; (FY 20 = $684,500; County funds 85% & City funds 15%)
Downtown Development – Requested county increase of $10,000 (FY20 = $1,500)
Boys and Girls Club – increase of $3,000 (FY20 = $27,000)
Roanoke River Basin Association – Requested county appropriation of $4,459 (10 cents per capita)
Franklin, Vance, Warren Opportunity – increase of $13,000 (FY20 = $12,000); FY20 - Warren County funded $15,000 and Franklin County funded $13,750
McGregor Hall – Request to assist in offsetting annual debt payment that totals $124,000
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Summary of Other Funds Water Fund (Fund 16)
o Total budget of $1,250,689 (less than 1% or $8,287 increase). o General fund transfer of $261,885 ($24,063 decrease). o Expenditures – Reducing project management fees with Envirolink from $67,320 to
$36,000 for weekly office hours; Purchase water increasing $18,000 due to actuals and to cover any potential increase.
o Due to growing costs for installing taps, budget includes adjusting water signup fee from pre-construction rate ($125) to post construction rate ($1,795) and includes $750 fee if a bore is required to install a water tap.
o Budget holds usage rate at $10.33 per 1,000 gallons, although there is potential for an increase from the City of Henderson for purchase of water.
Solid Waste Fund (Fund 30) o Total budget of $2,776,686 (4% or $102,229 increase); $83,000 increase in
convenience sites due to actual billings plus CPI increase and addition of recycling charges; $10,000 increase in transfer station fees.
o Fund Balance = $426,000 with appropriation of $266,905 to balance budget mainly due to Warrenton Road convenience site project.
o Major impact is declining revenue from state scrap tire program - expected $11,000 increase in cost to dispose tires and $44,000 reduction in revenue from state.
o Includes new $110 per ton disposal fee for culled or ineligible tires o Fund is losing approximately $82,000 per year - household fee recommended to
increase $5 to $117 per household to make up difference ($1 increase = $18,893 in revenue).
o The existing mulch loading fee of $5 is proposed to change to $5 for mulch plus $5 per scoop if we load.
24
Fire Tax Fund (Fund 43) o Total budget of $1,800,599 (5% or $91,268 decrease) due to upfront payment to
VFDs in previous year and lower cost of radios in 2nd year replacement. o Provides $100,000 to each department plus $87,326 for two part-time slots (60 hours
each) from Monday – Friday (Epsom receives $43,663 for one slot). o Covers Verizon service for MDTs and $1,375 to each VFD for financial reviews. o Includes replacement of portable and mobile radios - $156,254 (2nd year - 5 portables
& 2 mobiles per department). o Rotating capital remains $30,000 and provided to Bearpond VFD in FY20-21. o Tax rate remains 8.9 cents per $100 in valuation (1 penny = $178,514) o Utilizes $166,329 from fund balance primarily for radios purchase. o Expected savings of $130 for residents in districts that moved from grade 9 to 6
ISO.
Wireless ETS Fund (Fund 71) – The County receives 911 surcharge dollars to be used strictly in the county’s primary and backup 911 centers. The county anticipates getting $593,075 from the state in the upcoming budget coupled with $400,000 in the fund balance. The budget includes spending $120,000 to replace 10 year old furniture in the 911 primary center and $420,000 to replace the radio consoles at the primary and backup 911 center. These projects will be covered 100% with surcharge dollars with no county dollars included in these projects.
25
26
Elections - 430 312,177 291,839 -7%
Administration/Finance -440 945,232 979,347 4%
Tax-450 732,413 721,356 -2%
Register of Deeds - 480 297,974 299,361 0%
IT - 490 325,685 319,548 -2%
Econ Development - 491 208,084 227,172 9%
County Admin Building - 500 206,219 180,811 -12%
County Office Building -501 55,642 103,601 86%
HA Dennis Building - 502 114,391 66,357 -42%
Senior Center - 504 50,409 50,464 0%
Courthouse -505 507,117 693,995 37%
Social Services Bldg - 506 112,554 115,277 2%
Sheriff's Office - 510 4,980,123 4,745,341 -5%
School Resource Officers - 518 309,654 323,588 4%
Eaton Johnson Bldg -519 100,000 100,000 0%
Jail - 520 3,862,505 4,065,000 5%
Environmental Services - 525 80,000 97,500 22%
Ambulance(EMS) - 530 2,988,424 2,875,450 -4%
Fire Department - 531 1,307,708 1,305,696 0%
Fire Marshal -532 89,286 118,966 33%
Planning & Development - 541 574,568 589,200 3%
Central Services - 555 884,317 869,087 -2%
Soil/Water - 576 141,440 121,899 -14%
Mental Health - 580 274,151 277,311 1%
Public Health - 590 737,082 777,215 5%
Animal Services - 599 538,232 483,479 -10%
Contributions Other Agencies - 600 1,998,654 2,063,013 3%
Smart Start -601 76,074 76,074 0%
4H - 604 15,500 15,500 0%
Coop Extension - 605 163,912 169,053 3%
Veteran's Services - 607 123,387 127,408 3%
DSS - 610 9,366,658 9,199,254 -2%
Program on Aging - 611 703,854 724,832 3%
DSS-Vending - 613 4,000 4,000 0%
Nutrional Meals - 615 114,936 117,223 2%
Youth Services - 619 159,658 169,658 6%
Friends of Youth - 620 71,154 71,154 0%
911 - 621 1,511,131 1,608,676 6%
Farmers Market - 622 31,809 32,696 3%
Public Schools - 681 9,239,440 9,057,440 -2%
VGCC - 683 1,192,817 1,190,918 0%
Transfer to Other funds - 696 3,429,469 3,312,070 -3%
Contingency - 999 63,215 150,000 137%
EXPENSES (CIP INCLUDED) 49,353,574 49,268,824 0%
CIP (Pay Go) 461,619 617,015 34%
19/20 Amended Budget: 19/20 20/21
Personnel: 21,810,960 22,372,503 3% (561,541.57)
Operating: 22,136,077 22,210,866 0% (74,789.00)
Capital: 1,977,057 1,373,385 -31% 603,672.00
Transfer to Other Funds 3,429,469 3,312,070 -3% 117,398.94
49,353,574 49,268,824 0% 84,750.43
Current Salary per Longevity Gross State Worker's Health/Life
Year Pay Payroll FICA Retire Comp Insurance
66,732.00 5,105.00 - 186.29 50,786.00 84,996.00 400.00 85,396.00 6,532.79 8,718.93 234.56 21,252.00
641,280.00 3,200.00 644,480.00 49,302.72 65,801.41 1,761.94 112,976.00 374,628.00 2,350.00 376,978.00 28,838.82 38,489.45 4,579.16 95,634.00 146,964.00 700.00 147,664.00 11,296.30 15,076.49 400.42 42,504.00 166,968.00 400.00 167,368.00 12,803.65 17,088.27 455.55 31,488.00 105,228.00 200.00 105,428.00 8,065.24 10,764.20 1,451.16 21,252.00 42,096.00 200.00 42,296.00 3,235.64 4,318.42 1,385.92 15,939.00 11,678.16 - 11,678.16 893.38 - 416.17 - 11,115.00 - 11,115.00 850.30 396.19 17,784.00 - 17,784.00 1,360.48 633.36 -
113,964.00 600.00 114,564.00 8,764.15 11,696.98 4,015.01 32,478.00 23,856.00 200.00 24,056.00 1,840.28 2,456.12 845.09 10,626.00
2,428,512.00 8,350.00 2,436,862.00 186,419.94 260,327.94 91,462.90 71,189.53 194,448.00 400.00 194,848.00 14,905.87 21,121.52 9,742.40 5,905.85
1,568,844.00 5,500.00 1,574,344.00 120,437.32 161,125.20 3,053.00 46,621.85 1,187,052.00 3,900.00 1,190,952.00 91,107.83 121,596.20 49,488.88 302,841.00
193,356.80 - 193,356.80 14,791.80 8,048.18 - 565,140.00 2,200.00 567,340.00 43,401.51 57,925.41 18,712.33 138,138.00 159,744.00 - 159,744.00 12,220.42 5,268.77 - 56,124.00 100.00 56,224.00 4,301.14 5,740.47 1,813.13 10,626.00
359,280.00 1,100.00 360,380.00 27,569.07 36,794.80 5,584.17 85,008.00
75,600.00 - 75,600.00 5,783.40 7,718.76 768.76 21,252.00 188,892.00 800.00 189,692.00 14,511.44 19,367.55 1,986.69 63,756.00 46,117.12 - 46,117.12 3,527.96 3,448.86 128.73 - 91,584.59 91584.59 7,006.22 23,487.09 91.58 135,434.07 78,696.00 600.00 79,296.00 6,066.14 8,096.12 219.30 21,252.00
4,207,836.00 20,850.00 4,228,686.00 323,494.48 431,748.84 34,124.31 1,253,868.00 78,872.04 - 78,872.04 6,033.71 - 637.05
316,308.00 2,500.00 318,808.00 24,388.81 32,550.30 5,564.17 127,512.00 9,948.00 - 9,948.00 761.02 182.04 - -
836,040.00 4,200.00 840,240.00 64,278.36 85,788.50 14,750.43 233,772.00 106,368.08 - 106,368.08 8,137.16 1,867.29
410 Governing Body 413 Elections 440 Admin/Finance 450 Tax Office 480 Register of Deeds 490 IT 491 Econ Dev 500 County Admin Bldg 501 County Office PT 502 Henry Dennis PT 504 Senior Center PT 505 Courthouse 506 Social Services Bldg 510 Sheriff 518 School Resource Officers 520 Jail 530 Ambulance (EMS) 530 EMS Part Time 531 Fire Department 531 Fire PT 532 Fire Marshal 541 Planning & Development 555 Central Services 576 Soil/Water 599 Animal Services 601 Smart Start 605 Coop Extension 607 Veterans Service 610 DSS 610 DSS Part Time 611 Program on Aging 615 Nutritional Meals 621 Emergency 911 621 E911 Part Time 622 Farmers Market 14,464.32 14,464.32 1,106.52 264.12
TOTALS: 14,570,516.11 58,750.00 14,562,534.11 1,119,138.86 1,451,429.88 270,337.00 2,952,111.30
Other Funding Sources: (2,637,178.32) (12,405.50) (2,649,583.82) (202,693.16) (271,750.05) (33,074.85) (729,430.19) Vance County Total: 11,933,337.79 46,344.50 11,912,950.29 916,445.70 1,179,679.83 237,262.15 2,222,681.11
28
Revenues
10-301-430102 AD VALOREM TAX-2ND PRIOR YR (90,414.49) (94,605.47) (100,000) (90,000) (90,000)
10-301-430103 AD VALOREM TAX-3RD PRIOR YR (31,252.39) (41,374.83) (35,000) (35,000) (35,000)
10-301-430104 AD VALOREM TAX-ALL OTHER YR (28,509.47) (30,729.76) (30,000) (32,000) (32,000)
10-301-430105 PENALTIES AND INTEREST (165,381.86) (132,798.22) (175,000) (150,000) (150,000)
10-301-430107 AD VALOREM TAX FUTURE YR (14,716.51) (11,292.55) (50,000) (40,000) (40,000)
10-301-430109 TAX FORECLOSURES (32,497.72) (23,605.78) (20,000) (30,000) (30,000)
10-301-430115 NCVTS COLLECTION FEES 98,761.09 78,782.11 95,000 95,000 95,000
(23,793,169.20) (24,774,024) (24,982,549) (24,982,549)
10-315-431500 VEHICLE RENTAL TAX (30,342.04) (21,913.18) (30,000) (30,000) (30,000)
(30,000) (30,000)
Privilege License
10-325-432500 PRIVILEGE LICENSE (2,752.50) (102.00) (3,000) (3,000) (2,750)
(3,000) (2,750)
Interest Earning
10-329-432900 INVESTMENT EARNINGS (25,630.50) (165,830.46) (150,000) (300,000) (300,000)
10-329-432906 INTEREST EARNINGS - NCVTS (5,011.57) (3,500.19) (100,000) (4,000) (4,000)
(304,000) (304,000)
10-332-433200 ANIMAL SHELTER FEES (23,537.00) (15,723.00) (25,000) (25,000) (25,000)
10-332-433201 ANIMAL SHELTER VACCINE (6,762.50) (4,625.00) (6,500) (6,500) (6,500)
10-332-433202 ANIMAL CONTROL DOG TAXES (50.00) (52.00) (100) (100) (100)
10-332-433203 GENERAL SHELTER DONATIONS (43.58) (341.94) - - -
10-332-433204 ANIMAL CONTROL FINES (915.00) (500.00) (1,000) (1,000) (1,000)
10-332-433208 SPAY/NEUTER REIMBURSEMENT (28,087.10) (42,566.73) (28,000) (28,000) (28,000)
10-332-433209 RESCUE PULL FEES (9,885.00) (7,150.00) (10,000) (10,000) (10,000)
10-332-433211 DONATIONS-NEW SHELTER (15,185.11) (9,040.76) - - -
10-332-437005 MISCELLANEOUS REVENUES (201,633.84) (12,652.00) (1,000) (1,000) (1,000)
10-332-438072 SPAY/NEUTER GRANT - - -
10-332-500052 RESTITUTION (7,356.48) (4,337.03) (5,000) (5,000) (5,000)
(96,953.00) (76,600) (76,600) (76,600)
10-333-433221 FARMERS MARKET VENDORS (4,791.80) (2,440.63) (6,000) (6,000) (6,000)
10-333-433222 FARMERS MARKET FACILITY RENTAL (2,554.62) (150.00) (500) (500) (500)
10-333-433302 EXTENSION MISC. INCOME (150.00) - -
10-333-433305 MASTER GARDENER - - -
10-333-433308 FARMERS MARKET GRANT - - -
10-334-433401 4H-SERVICE FEE - - (500) (500) (500)
10-334-433404 4H ROBOTICS - - - - -
(5,648.05) (5,500) (5,500) (5,500)
10-342-434201 SUBDIVISION (7,430.00) (6,096.00) (6,500) (7,500) (8,000)
10-342-434203 BOARD OF ADJUSTMENT (2,700.00) (1,500.00) (2,500) (2,500) (2,500)
10-342-434204 ZONING PERMIT FEES (14,385.00) (10,710.00) (15,000) (15,000) (15,000)
10-342-434208 MAPS, PRINTS, & PRODUCTS (619.50) (299.00) (750) (500) (500)
(18,605.00) (24,750) (25,500) (26,000)
10-345-434500 SALES TAX-1% (4,576,855.79) (2,720,206.46) (4,546,455) (4,557,821) (4,557,821)
10-345-434501 1/2 SALES TAX-70% GF (2,015,654.42) (944,458.76) (2,013,971) (2,019,006) (2,019,006)
10-345-434502 1/2 SALES TAX-30% SCHOOLS (863,851.90) (404,768.03) (863,130) (865,288) (865,288)
10-345-434503 1/2 ADD'L SALES TAX-40% GF (869,564.93) (515,854.18) (862,788) (864,945) (864,945)
10-345-434504 1/2 ADD'L SALES TAX-SCHOOLS (1,304,347.40) (773,781.29) (1,294,181) (1,297,416) (1,297,416)
10-345-434506 1/2 CENTS SALES TAX-COUNTY (272,964.25) (171,477.90) (275,489) (276,178) (276,178)
10-345-434507 HOLD HARMLESS 766,591.45 - 768,442 770,363 770,363
(5,530,546.62) (9,087,572) (9,110,291) (9,110,291)
10-346-434600 BEER & WINE TAX (128,661.20) - (130,000) (130,000) (130,000)
10-346-434606 VETERANS SERVICE OFFICE (2,216.40) (2,181.78) (2,000) (2,000) (2,000)
10-346-434609 CIVIL LICENSE REVOCATION (6,323.11) (4,723.87) (6,000) (6,000) (6,000)
10-346-434628 SOIL WATER TECH ASSISTANCE (24,312.00) - (25,000) (25,000) (25,000)
10-346-434629 SWC STATE FUNDS (3,600.00) - (3,600) (3,600) (3,600)
10-346-434636 MEDICAID COST CALCULATION (34.11) - -
(6,905.65) (166,600) (166,600) (166,600)
10-347-434700 ABC REVENUE (66,634.47) (80,345.80) (70,000) (100,000) (100,000)
10-347-434701 ABC REVENUE-$0.05 BTL (11,920.68) (9,143.80) (10,000) (10,000) (10,000)
10-347-434702 ABC REVENUE-ADD'L $.05 BLT (9,265.26) (6,293.31) (10,000) (10,000) (10,000)
(95,782.91) (90,000) (120,000) (120,000)
10-348-434800 DSS ADMINISTRATIVE (5,294,560.14) (3,347,087.54) (5,393,567) (5,345,710) (5,471,945)
10-348-434802 FRAUD COLLECTIONS-MA & AFDC 73.00 (1,027.00) (4,000) (2,000) (2,000)
10-348-434804 VENDOR IV-E (5,323.75) (4,642.50) -
10-348-434805 IV-D FEES (7,941.26) (1,779.50) (2,500) (2,500) (2,500)
10-348-434806 MAXIMATION IV-E (140,321.76) (48,060.06) (100,000) (88,967) (88,967)
10-348-434807 FRAUD COLLECTION-FOOD STAMPS (4,420.29) (4,744.00) (6,008) (12,525) (12,525)
10-348-434808 STATE FOSTER CARE (24,588.99) (16,229.07) (39,252) (31,998) (31,998)
10-348-434809 SPECIAL CHILD ADOPTION - - -
10-348-434811 INDIVIDUAL LIV LINKS - - (3,500) (3,500) (3,500)
10-348-434815 DAY CARE STATE/FEDERAL - - -
10-348-434826 DUKE PROGRESS LOW INCOME ASST - - -
10-348-434827 EDTAP (43,338.88) - (76,532) (76,532) (76,532)
10-348-434830 DMA TRANSPORTATION REIMB (73,962.50) (65,606.96) (70,000) (70,000) (70,000)
10-348-434832 MEDICAID CAP REIMB (53,034.96) (24,299.36) (95,000) (45,000) (45,000)
10-348-434833 MEDICAID AT RISK (19,003.16) (2,318.20) -
(3,559,467.89) (5,999,628) (5,856,256) (5,982,491)
10-349-434901 IV-D INCENTIVE (78,829.00) (80,541.00) (58,581) (58,581) (65,000)
10-349-434904 SHIIP GRANT (5,603.00) (5,018.00) (3,548) (5,018) (5,018)
10-349-434919 TITLE III-OLD AMERICAN ACTS (182,544.17) (198,947.67) (221,592) (221,592) (221,592)
10-349-434924 NUTRITIONAL MEALS PROGRAM (155,378.73) (162,775.36) (140,000) (140,000) (140,000)
(447,282.03) (423,721) (425,191) (431,610)
10-350-435003 DONATIONS FOSTER CHILDREN (1,370.00) (1,000.00) (1,000) (1,000) (1,000)
10-350-435007 DONATIONS SENIOR CITIZENS (1,317.28) (1,814.86) -
10-350-435008 SENIOR CENTER TRIPS (51,861.00) (10,188.00) (35,000) (50,000) (25,000)
10-350-435010 LIQUID NUTRITION (9,568.00) (8,698.00) (15,000) (15,000) (15,000)
10-350-435012 VGCC REIMBURSEMENT DSS (2,274.84) (1,389.24) (5,000) -
10-350-435015 PROJECT INCOME TITLE III (2,172.20) (1,516.52) (5,500) (3,000) (3,000)
10-350-435027 WATER AEROBIC FEE-SR CTR - - -
10-350-435066 CHRISTMAS AT DSS (150.00) (150.00) (1,500) (1,500) (1,500)
(64,500) (72,000) (47,000) 33
10-353-435313 FED FLOOD CONTROL ENTIT.LANDS (60,954.00) - (59,000) (59,000) (59,000)
(59,000) (59,000) (59,000)
10-356-435600 REGISTER OF DEEDS (144,733.80) (112,560.42) (150,000) (150,000) (150,000)
10-356-435601 REGISTER OF DEEDS EXCISE TAX (80,934.00) (90,415.00) (85,000) (100,000) (100,000)
10-356-435602 REGISTER OF DEEDS AUTOMATION (16,719.40) (13,060.23) (17,000) (17,000) (17,000)
10-356-435603 MARRIAGE LICENSES (4,725.00) (3,850.00) (5,200) (5,200) (5,500)
(219,885.65) (257,200) (272,200) (272,500)
10-357-435709 HOMEOWNER RECOVERY FUND (756.00)
10-357-435710 INSPECTION FEES (260,818.74) (190,819.71) (320,000) (300,000) (300,000)
(191,575.71) (320,000.00) (300,000.00) (300,000.00)
10-358-435800 JAIL FEES (42,048.31) (29,164.68) (45,000) (45,000) (45,000)
10-358-435802 JAIL TELEPHONE (53,269.10) (36,174.07) (50,000) (50,000) (50,000)
10-358-435807 JAIL SENIOR CENTER MEALS (57,139.65) (46,378.10) (55,000) (55,000) (55,000)
10-358-435811 JAIL OASIS CANTEEN-COMMISSION (35,837.84) (33,474.03) (35,000) (50,000) (50,000)
10-358-435812 INMATE CANTEEN REV. - (46,974.10) (84,000) (84,000) (84,000)
10-358-435814 JAIL-US MARSHAL (51.75) - (200) (200) (100)
10-358-435815 STATE MISDEMEANANT PROGRAM (39,320.28) (46,227.86) (24,000) (24,000) (50,000)
10-358-435816 JAIL INMATE MEDICAL CO-PYMT - (2,600.00) - -
10-358-435818 JAIL INCENTIVE-ESC & SSN (6,000.00) (2,400.00) (5,000) (5,000) (5,000)
(243,392.84) (298,200) (313,200) (339,100)
10-359-435901 SHERIFF FEES (145,932.88) (109,638.59) (145,000) (150,000) (150,000)
10-359-435903 SHERIFF IV-D CONTRACT (60,588.16) (44,373.00) (68,500) (68,500) (68,500)
10-359-435906 SHERIFF GUN PERMITS (25,370.00) (15,635.00) (25,000) (25,000) (25,000)
10-359-435912 SHERIFF OFFICER FEES (25,188.

fiscal year 2020-2021 proposed budget

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