county of caroline

County of Caroline

adoptedfy2021-22 annual

oPeratinG BuDGetCharles M. Culley, Jr., County Administrator Alan L. Partin, Deputy County Administrator

Tomeka C. Smith, Director of Finance June 15, 2021

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CAROLINE COUNTY, VIRGINIA FISCAL YEAR 2021-2022

ADOPTED BUDGET TABLE OF CONTENTS

County Administrator’s Budget Message.......................................................................................................II Board of Supervisors and Administrative Staff..............................................................................................XI County Profile…………………………………………………………………………………………………………………………………………...5 Economic Condition and Outlook…………………………………………………………………………………………………………..….6 Population Overview and Outlook…………………………………………………………………………………………………………....7 Financial Planning Policies……………………………………………………………………………………………………………………..….8 Budget Overview…………………………………………………………………………………………………………………………………..…11 Budget Calendar…………………………………………………………………………………………………………………………………..….13 Budget Personnel Policy Summary...............................................................................................................14 Basis of Accounting and Budgeting...............................................................................................................15 Recapitulation of Budgets………………………………………………………………………………………………………………………..20 General Fund Summary ................................................................................................................................21 General Fund Revenues................................................................................................................................28 General Fund Expenditures...........................................................................................................................39 Board of Supervisors………………………………………………………………………………………………………………………………..41 County Administrator……………………………………………………………………………………………………………………………….43 Contractual Services.………………………………………………………………………………………………………………………………..45 Commissioner of the Revenue………………………………………………………………………………………………………………….48 Treasurer………………………………………………………………………………………………………………………………………………….50 Finance Department…………………………………………………………………………………………………………………………………52 Information Technology……………………………………………………………………………………………………………………………54 Electoral Board and Officials & Registrar…………………………………………………………………………………………………..56 Judicial Administration...................................................................................................................................59 Commonwealth Attorney…….………………………………………………………………………………………………………………..….65 Victim Witness……………………………………………………………………..………………………………………………………….……….67 Public Safety ..................................................................................................................................................69 Public Works...................................................................................................................................................87 Health and Welfare .......................................................................................................................................96 Parks, Recreation and Cultural Enrichment...................................................................................................100 Community Development…...........................................................................................................................105 Non-Departmental.........................................................................................................................................114 Social Services/CSA Funds……........................................................................................................................117 School Funds……………....................................................................................................................................125 Other Special Funds: Law Library Fund Detail ................................................................................................................................144 Courthouse Maintenance Fund Detail ..........................................................................................................144 Tourism Fund Detail…………….........................................................................................................................145 Fire/Rescue Grant Fund Detail ......................................................................................................................147 Economic Development Fund Detail…………………………………………………………………………………………………………148 Proffers Fund Detail.......................................................................................................................................149 Program Income Fund Detail.........................................................................................................................150 Sheriff Special Revenue Fund Detail………………………………………………………………………………………………………….150 Debt Retirement Fund Detail.........................................................................................................................151

Caroline Detention Facility Fund……………………………………………………………………………………………………………….155 CARES Coronavirus Relief Fund……………………………………………………………………………………………………….………..157 Capital Improvement Fund………………………………………………………………………………………………………………………..160 Enterprise Funds: Caroline Utility Fund …………………………...........................................................................................................168 Dawn Wastewater System Fund.....................................................................................................................182 Capital Improvements Program FY 2022-2026 Budget Adoption Resolution.................................................186 Budget Adoption Resolution………………………………………………………………………………………………………………………187 School Budget Adoption Resolution…………………………………………………………………………………………………………..191 2021 Tax Rate Resolution...............................................................................................................................193

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INTRODUCTION

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Jeffrey S. Black IJ7estem Caroline District

Caroline County, Virginia { �� \

Clayton T. Forehand Madison District Board o}8upervisors Caroline County, VA

Nancy L. Long Port Ro]al District

Jeffery 11. Sili Bowling Gruen District

Floyd W. Thomas Mattaponi District

Reginald L. Underwood Ree<!J Church District

Charles M. Culley,Jr. Co1111(J• Administrator

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May 11, 2021 �III I.'

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The Honorable Members of the Caroline County Board of Supervisors

Dear Members of the Board:

I am pleased to present to you and the citizens of Caroline County the Adopted Fiscal Year 2021/2022 Budget, which covers the period of July 1, 2021 through June 30, 2022 (the "FY 2022 budget"). The total budget for all funds in FY 2022, less intrafund transfers, is $119,081,568, which is $2,442,288 or 2% more than FY 2021. The total General Fund budget for FY 2022, the primary fund for most County operations, is $55,363,096, a decrease of $137,404 or 0.2% decrease from the FY 2021 adopted budget. Other major funds in the budget include the School Operating Fund, School Capital Projects Fund, Social Services Fund, Children's Services Act Fund, Debt Retirement Fund, Tourism Fund, Utilities Fund, Caroline Detention Facility Fund and the Capital Improvements Fund.

The County held a public hearing on the proposed FY 2021-2022 budget and a public hearing on the calendar year 2021 tax rates on April 13, 2021 and April 20, 2021 respectively. 13 speakers spoke at the budget public hearing and 4 speakers spoke and 2 letters were read at the tax rate public hearing. Most speakers were members of the Caroline County School Board or employees of Caroline County Public Schools who spoke in favor of full funding for the schools.

The tax rates for calendar year 2021 were adopted on April 20. The FY 2021-2022 budget and appropriations resolution were approved on April 27, 2021.

County Revenue The County General Fund budget includes an estimated $55,363,096 in revenue. Of this amount

$40,402,451 (73%) is generated from general property taxes. Other local taxes (9%), State Aid (6%) and State Shared Expenses (4%) are the next largest sources ofrevenue.

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► $150,000 for parking lot next to Caroline Community Services Center (proposed source of funds isCaroline Detention Center Fund)Acknowledgements We hope you will find this document useful and informative. I would like to thank the Board of Supervisors for their essential work in reviewing the budget, providing guidance and establishing priorities.Thanks also go out to Finance Director Tomeka Smith, Deputy County Administrator Alan Partin, department heads, constitutional officers, agency heads and all staff involved in developing the budget.(5�r:l�,

�;�. Culley, Jr.County Administrator

CAROLINECOUNTY,VIRGINIA

BOARDOFSUPERVISORS

Reginald L. Underwood, Chairman Reedy Church District

Jeffrey S. Black, Vice Chairman Western Caroline District

Clayton T. “Clay” Forehand Madison District

Jeffery M. Sili Bowling Green District

Nancy L. Long Port Royal District

Floyd W. Thomas Mattaponi District

COUNTYSTAFF

Charles M. Culley, Jr. County Administrator

Alan L. Partin Deputy County Administrator

Tomeka C. Smith Director of Finance

Michael A. Finchum Director of Planning & Community Development

Joseph C. Schiebel Director of Public Works/Utilities

Gary R. Wilson Director of Economic Development

Jason R. Loftus Fire-EMS Chief

Donnell S. Howard Director of Parks and Recreation

Megan E. Upshaw Library Director

David M. Sadler Director of Information Technology

ThisdocumentwaspreparedbytheCountyAdministrator’sOfficeandDepartmentofFinance,CountyofCaroline,Virginia,PostOfficeBox447,BowlingGreen,Virginia,22427.Foradditionalinformation,contacttheDepartmentofFinanceat(804)633‐5380,ore‐mail

[email protected].

Welcome to the County of Caroline, VA!County Profile

Caroline County, Virginia is a rural, but developing county located along the Interstate 95 corridor between the state capital of Richmond, Virginia and the nation’s capital of Washington, D.C. The County consists of 537 square miles of land and includes the 77,000-acre militaryinstallation known as Fort A.P. Hill. Caroline’s estimated population is 30,318 as of June 30,2020 (source: Weldon Cooper Center for Public Service). The County was most likely foundedin March of 1727, from the Counties of Essex, King & Queen, and King William and took its namefrom the wife of King George II, Queen Caroline.

Caroline County includes two incorporated towns - Port Royal (population 205) and Bowling Green (population 1,166), which serves as the County seat. The I-95 and Route 1 corridors serve as a hub for commercial and industrial activity. Large planned developments in the Ladysmith and Carmel Church areas offer a residential setting for future growth.

The County operates under the traditional Board of Supervisors/County Administrator form of government as defined under Virginia law. The governing body of the County is the Board of Supervisors. The Board, which consists of six members representing the six election districts, enacts local ordinances, appropriates funds, sets tax rates and establishes overall policies for the County. The Board elects its Chairman and Vice Chairman at an annual organizational meeting in January. The Board meets on the second Tuesday of each month (and the fourth Tuesday of odd numbered months) beginning at 6 pm, unless otherwise advertised. All public hearings begin at 7:30 pm. Worksessions are scheduled as needed. All meetings are held at the Community Services Center at 17202 Richmond Turnpike, Milford, VA unless otherwise advertised.

The Board of Supervisors appoints a County Administrator to serve as the administrative manager of the County. The County Administrator serves at the pleasure of the Board of Supervisors and oversees the daily operations of County government. Other responsibilities include informing the Board and public about County government matters, supervising personnel, managing county finances, overseeing the enforcement of local ordinances and ensuring that County operations are in compliance with relevant state and federal laws.

County of Caroline, VA 5

EconomicConditionandOutlookPrincipalPropertyTaxpayers

Taxpayer/TypeofBusiness TaxYear2020AssessedValuation

%ofTotalAssessment

Dominion Virginia Power/Electric Utility $260,504,720 5.93% Rappahannock Electric Cooperative/Electric Utility $63,154,736 1.65% McKesson Corporation/Pharmaceutical Distribution $29,013,450 1.54% Virginia Natural Gas/Gas Utility $23,223,033 0.53% CSX Transportation/Railroad $21,953,693 0.50% PFJ Southeast LLC $18,452,020 0.56% Carmel Church Properties/Bank $15,736,800 0.36% Commonwealth Fairs & Events LLC $15,122,100 0.35% Exeter 11266 Enterprises LLC (ValueCity) $13,908,600 0.32% Pendleton Land Development LLC & Pendleton Land Company LLC

$10,578,805 0.24%

Source:CarolineCountyComprehensiveAnnualFinancialReportJune30,2020;providedbyCommissioneroftheRevenue’sOffice

MajorEmployers

Employer IndustryCaroline County School Board Public Education County of Caroline Local Government First Market Bank Financial Services U.S. Department of Defense Federal Government McKesson Corporation Medical Supplies, Pharmaceuticals Food Lion Grocery Store Gretna Health Care Center Health Care Caroline Detention Facility State Prison Pilot Travel Centers LLC Truck Stops U.S. Army Non-Appropriated Funds Division Federal Government

Source:VirginiaEmploymentCommission

LaborForceandUnemployment

Listed below are historical unemployment rates in Caroline County as compared to the Commonwealth of Virginia and the United States as a whole.

Year CarolineCounty Virginia UnitedStates2011 9.00% 6.60% 8.90%2012 7.80% 6.10% 8.10%2013 7.10% 5.70% 7.40%2014 6.20% 5.20% 6.20%2015 5.10% 4.50% 5.30%2016 4.50% 4.10% 4.90%2017 4.30% 3.80% 4.40%2018 3.50% 3.00% 3.90%


2019 3.20% 2.80% 3.70%2020* 6.35% 6.00% 8.10%

*In2020,theCounty’sunemploymentratepeakedat10.9%inApril.ByDecember2020,theCounty’sunemploymentratehaddeclinedto5.00%.Bycomparison,theDecember2020unemploymentratesfortheCommonwealthofVirginiaandtheUnitedStateswere4.7%and6.5%,respectively.

CommercialandIndustrialBusinessDevelopment

• Coastal Sunbelt Produce – expansion of its presence in 2019, aiming to hire 50employees during the first three years.

• Tractor Supply – expected to employ 20-25 employees with a summer 2021 opening.• Ashton Lewis Lumber Co. – preserved 44 jobs, through acquisition of former W. T. Jones

& Sons, Inc. sawmill.• M.C. Dean – continued growth creating 100 new jobs; completion of the expansion has

brought the total job creation to over 200 employees since 2004.• Sheetz – location should open in September 2021

PopulationOverviewandOutlookPopulationandPerCapitaIncome

FiscalYear Population PerCapitaIncome2011 28,545 $34,5742012 28,972 $37,5102013 29,298 $37,9202014 29,481 $37,9782015 29,727 $38,0352016 29,792 Unavailable2017 30,178 Unavailable2018 30,292 Unavailable2019 30,318 Unavailable2020 30,318 Unavailable

Source:CarolineCountyComprehensiveAnnualFinancialReportJune30,2020;populationestimatesfromWeldonCooperCenterforPublicService,UniversityofVirginia


FinancialPlanningPoliciesBalancedBudgetandBudgetaryBasis The County Administrator is responsible for recommending a balanced budget to the

Governing Board of Supervisors for adoption. The annual budget adopted by the Governing Board of Supervisors shall be balanced, so

that estimated expenditures do not exceed estimated revenues available for appropriationin each fund. State statutes prohibit a budget, which projects spending in excess ofavailable resources (current revenues and available fund balance).

The County’s budget is prepared on the modified accrual basis for all funds, and assumesthat prior year ending cash balances may be utilized to balance the budget, if necessary;however, not usually recommended.

The County avoids the use of non-recurring and unpredictable revenues to fund ongoingexpenditures. Ongoing expenditures will be funded with reliable, ongoing sources ofrevenue.

DebtManagement

The County shall maintain the following guidelines regarding debt: Outstanding debt and long-term leases shall not exceed 3% of the total assessed valuation

of real and personal property. Annual tax-supported debt service requirements on debt and long term leases should

target 12% or less and shall not exceed 15% of total operating revenues, which is definedas General Fund Revenues plus School Operating Fund Revenues less the General FundTransfers to the School Operating Fund.

The ten-year payout ratio of debt shall target a minimum of 60% of the total outstandingprincipal by the end of the five-year capital program.

FundBalance

The County shall maintain a General Fund Unassigned Fund Balance at the end of the fiscal year equal to or greater than 12%, with a target of 15% of the total operating revenues as previously defined.

The use of the General Fund's Unassigned Fund Balance may be necessary from time totime to meet unexpected events including but not limited to: catastrophic (emergencyfunds in the event of natural or man-made disasters); financial opportunity (to enhance thewell- being of Caroline County or other such global purpose to protect its long-term fiscalsecurity); operational (provide additional funds for limited unexpected needs); andrevenue shortfalls (to provide limited funds to smooth fluctuations caused by changes ineconomic conditions); etc.

If the use of the General Fund's Unassigned Fund Balance causes the balance tofall below the minimum 12% level, the Board of Supervisors will adopt a plan to replenishthe balance to its minimum 12% level within three years.

QuarterlyFinancialReporting

The County Administrator or Finance Director will provide to the Board quarterly financial reports identifying meaningful trends in revenues and expenditures for the General Fund, the Utility Fund, and the Dawn Wastewater System Fund at a minimum.


CashandInvestments

The County shall follow the Cash and Investment Policies established by the Treasurer, a Constitutional Officer of the Commonwealth of Virginia. Such policies shall be reviewed and updated annually, and be in accordance with all applicable laws and regulations.

The Treasurer will provide the Board of Supervisors, at least quarterly, with a listing of all investments held by the County.


BUDGET OVERVIEW


BudgetOverviewOVERVIEWOFTHEBUDGETANDCAPITALIMPROVEMENTPROGRAM(CIP)PROCESSThe preparation of the annual budget and Capital Improvement Program (CIP) requires department heads and agency directors to review their goals and objectives and the funds needed to achieve them. It requires senior staff to review, select, and prioritize organizational goals. It requires elected officials to weigh the needs of their constituency against the cost of providing services. These are all difficult decisions that can be very time consuming.

The County generally begins its budget process in early November and concludes by April or May. An early start is needed to ensure tax rates are set for the first semi-annual installments of real estate and personal property taxes due in June as in years like this fiscal year (FY) 2022.

During this same timeframe, updates to the County’s Capital Improvements Program (CIP) also take place.

BudgetTimelineBUDGETBEGINNING:TIMEFRAME:NOVEMBERThe budget process begins with distribution of forms asking County departments, boards, commissions, and agencies to provide an estimate of funds needed to operate their department in the ensuing fiscal year. Departments are requested to separate their funding request into two categories - operating funds and capital funds. The operating funds category includes wages, benefits, contractual services, supplies and other operating expenditures. Acquisitions of assets which are part of a regular replacement cycle are typically included in this category. Departments are requested to provide written explanations for all increases in funding requests above the previous fiscal year’s adopted budget.

Capital requests must be accompanied by documentation justifying the need for the purchase. Capital funding anticipated over the next five fiscal years is also requested. The purpose is to document needs for future acquisition so they may be considered and, if approved, included in the County’s five year CIP. Assets with an acquisition cost greater than $50,000 qualify for inclusion in the County’s CIP.

BUDGETANDCIPDEVELOPMENT:TIMEFRAME:EARLYDECEMBERTOJANUARYAll operating and capital expenditure funding requests are collected and reviewed by the Finance Department and County Administrator’s Office (requests for capital expenditure funding are also reviewed by the Planning Department). The Finance Department and County Administrator’s Office also prepare revenue forecasts, debt analysis and other schedules as needed in consultation with the Commissioner of the Revenue and Treasurer.

All of this information is then incorporated into a preliminary budget document and CIP. Representatives of departments or agencies requesting additional operating or capital funds are then invited to present their justifications for increases in funding during a meeting with the County Administrator, Deputy County Administrator and Finance Director. Changes recommended by the County Administrator are made and a proposed balanced budget document and CIP are produced.


The proposed CIP is presented to the Planning Commission during public session. The Commission may make revisions. Once revisions are completed, the Planning Commission submits the proposed CIP to the Board of Supervisors for consideration.

CIP&BUDGETDELIBERATIONS:TIMEFRAME:FEBRUARYTOMARCH

The proposed balanced budget document and CIP are presented to the County Board of Supervisors by the County Administrator at a regular board meeting. The Board typically conducts a series of budget work sessions to review the County Administrator’s recommended budget in depth, ask questions and discuss possible changes.

PUBLICHEARING:TIMEFRAME:LATEMARCHtoAPRIL

The Code of Virginia requires a public hearing to be conducted in order to obtain citizen comments on the advertised budget, tax rates and CIP. Generally, these public hearings must be advertised at least seven days prior to the hearing dates. However, if the County has conducted a general reassessment of real property as in the current budget fiscal year, the public hearing regarding the advertised budget may have to be advertised at least 30 days prior to the hearing date. Once the hearings are concluded, the Board must wait at least seven days before adoption of the budget can take place.

SETTINGOFTAXRATESFORCALENDARYEAR:TIMEFRAME:EARLYTOMIDAPRILThe Board of Supervisors must establish tax rates for the calendar year by mid-April each year to allow adequate time for the Treasurer’s Office to prepare the first semi-annual installments of real estate and personal property taxes due in June.

The Board may adopt the advertised budget and CIP at any time after public hearing requirements have been observed. The County may reduce the advertised budget but cannot increase it without an additional public hearing.

BUDGETADOPTION:MIDAPRILTOMAYOnce the budget and CIP are adopted, the Board must adopt an appropriation resolution. An appropriation is essentially the legal authorization to spend budgeted expenditures. The Board's appropriation resolution is made at the departmental or agency level. This allows department and agency heads to transfer budgetary funds among programs within their department without violating the appropriation resolution.

The appropriation resolution specifies that the budget and appropriation for each grant and capital project continue until the expiration of the grant or completion of the project. All other appropriations lapse at year-end. Potential budgetary overages among individual General Fund departments are identified through quarterly projections presented to the Board of Supervisors, and may be addressed through budget amendments at the end of the fiscal year, if necessary.

TAXBILLMAILING:TIMEFRAME:LATEAPRILTOEARLYMAY

Real estate and personal property tax bills are mailed reflecting the new tax rates adopted as appropriate.


CAROLINE COUNTY OPERATING BUDGET CALENDAR

FISCAL YEAR 2021-2022

October 16, 2020

October 16, 2020 to November 13, 2020

Distribution of information to Department Heads and Constitutional Officers for development of departmental submissions/requests for the proposed FY2021

County Departments/Constitutional Officers/Outside Agencies: Prepare Budget Requests Finance Department Prepares Revenue Projections

November 13, 2020 CIP budgets due to Planning Department

November 18, 2020 Budget Requests Returned to Finance Department

November 19, 2020- December 11, 2020

Finance Department Prepares Expenditure Budgets Based on Returned Budget Requests

December 11, 2020 CIP program due to Finance Department

January 4, 2021- January 14, 2021

County Administrator Budget Review Sessions with Departments/Constitutional Officers/Outside Agencies

January 28, 2021 CIP Presentation to Planning Commission

February 9, 2021 School Budget Presentation to Board of Supervisors

February 11, 2021- March 17, 2021

Board of Supervisors Budget Work Sessions (Schedule to be determined)

February 25, 2021 CIP Public Hearing by Planning Commission

March 9, 2021 County Administrator’s Proposed Budget (Operating and CIP) Submitted to Board of Supervisors

March 22, 2021

April 13, 2021

Send Advertisement for Public Hearing on Proposed County Budget

County Budget Public Hearing (Including CIP)

April 27, 2021 Adoption of FY 2021-2022 County Budget and Property Tax Rates

June 15, 2021 Post Adopted County Budget on Website


BudgetedPersonnelPositionSummaryStaffingLevelChanges

The FY 2022 Budget includes no new positions or reclassifications from part time to full time.

Note: Seasonal and Variable employees are not included in the FTE below. The number of seasonal employees hired per year depends on factors including budgeting, hours each employee can work, availability, etc.

Function

County Administrator 4

Finance 3

Information Technology 2

Emergency Services 48

Public Works 17

Social Services 34

Recreation 3

Library 4

Planning and Community

Development 11

Economic Development 2

Utilities 17

Constitutional Officers:

Commissioner of the

Revenue 13

Treasurer 9

Clerk of the Circuit Court 8

Commonwealth's Attorney 5

Sheriff:

Sworn 54

Non sworn 22

Total full time employees 256

Full-Time Equivalent County

Government Employees by Function


BasisofAccountingandBudgetingThe County’s accounting records are maintained on a modified accrual basis for the General Fund, Special Revenue Funds and Capital Improvement Fund. Under the modified accrual basis of accounting, revenues are recognized when they are earned and they are both measurable and available. Revenues from intergovernmental reimbursement grants are recorded when earned. Other revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the County considers general property tax and other intergovernmental revenues to be available if they are collected within 45 days of the end of the current fiscal period and are due on or before the last day of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.

For budgetary purposes, the County also uses the modified accrual basis of accounting for all funds with the following exception in the Governmental Funds: Budget amounts are encumbered when the County enters into contracts with vendors.

Encumbrances outstanding at year-end are considered expenditures in the current year forbudget purposes, but not until goods or services are received for financial reportingpurposes.

Only revenues and expenditures anticipated during the fiscal year are included in the budget. Unexpended operating budget funds revert to Fund Balance at the close of a fiscal year unless the County has entered into a contractual obligation, in which case the funds are considered encumbered and a reserve for that encumbrance is recorded. Unexpended capital reserve funds are carried forward from year to year until projects are officially closed.

FUNDACCOUNTING

The accounts of the County and its discretely presented component units (Caroline County Public Schools and the Economic Development Authority) are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts, which comprise assets, liabilities, fund equities, revenues and expenditures, or expenses, as appropriate. The following fund types and account groups are used by the County: Governmental, Proprietary, and Fiduciary Funds.

FUNDSTRUCTURE

GovernmentalFundTypesGovernmental Funds are funds generally used to account for tax-supported activities. Most government functions are accounted for in this type of fund. Major Governmental Funds for the County consist of the General Fund, County Capital Project Funds, Debt Service Funds, and Special Revenue Funds.

General Fund The General Fund is the primary operating fund of the County. It accounts for all resources that are not required to be accounted for in other funds. Essentially, the General Fund includes resources that are considered "unrestricted" and are available for expenditure by the Board of


Supervisors. The County maintains only one General Fund. Revenues are derived primarily from property and other local taxes, state and federal distributions, licenses, permits, charges for service, and interest income, among other things. The name and purpose of this fund is listed below:

Fund Purpose General Fund This fund is used to maintain and operate the

general government; however, a portion of its revenues is also transferred to other funds including funding debt service requirements. Expenditures include, among other things, those for general government, judicial, public safety, public works, the local share of public education, parks, recreation and cultural, and community development.

County Capital Projects Fund The County Capital Projects Fund are used to account for financial resources to be used for the acquisition or construction of major capital facilities or equipment. These resources are restricted, committed, or assigned to expenditures for capital outlays, except those financed by proprietary funds or for assets held in trust for individuals, private organizations, or other governments. The County currently maintains one capital projects fund. The name and purpose of this fund is listed below:

Fund Purpose County Capital Projects Fund This fund is used to account for general

capital projects with an estimated cost of $50,000 or greater other than those accounted for in an enterprise fund.

Debt Service Funds Debt service funds are used to account for the accumulation of resources for and the payment of long-term debt principal and interest. These resources are restricted, committed, or assigned to expenditure for principal and interest. The County maintains one debt service fund. The name and purpose of this fund is listed below:

Fund Purpose Debt Retirement Service Fund This fund is used as a sinking fund to pay

long term debt associated with major construction and equipment purchases.

Special Revenue Funds Special revenue funds are used to account for resources that are legally restricted. These restrictions are generally imposed by grantors, ordinances or law. The following is a list of special revenue funds maintained by the County and the restrictions placed on them.

Fund Restriction Virginia Public Assistance Fund Restricted to social services programs

including but not limited to protective services for children, aged and disabled to day care, foster care and adoption services.


Proffers Fund A proffer is a voluntary offer by a landowner during the rezoning process to perform an act or donate money, a product, or services to justify the propriety of a proposed rezoning. The use of proffer funds is restricted to capital improvements that provide an expansion of facilities (rather than upgrades or replacement of existing facilities) to areas of the county reasonably impacted by the development.

Children’s Services Act Fund Funds must be used to provide services to children and their families who are eligible for services as defined in Section § 2.2-5212 of the Code of Virginia (Children’s Services Act).

Law Library Fund Funds must be used for the acquisition of (i) law books, law periodicals and computer legal research services, computer terminals for offsite placement to maximize access to the law library by the public, and (ii) equipment for the establishment, use and maintenance of a law library.

Courthouse Maintenance Fund Funds generated through court fees are restricted to repairs and maintenance of county courthouses.

Tourism Fund Restricted to expenditures to promote tourism in Caroline County.

Confiscated Asset Fund Funds must be used to promote law enforcement; cannot be used to supplant existing programs or funds.

Housing Program Income Fund Derived from funds from Dawn housing program; must be used for housing improvements for recipients in Caroline County who meet low income guidelines.

Sheriff Special Revenue Fund Restricted to expenditures for special equipment purchases for the Sheriff department of Caroline County.

Fire/Rescue Grant Fund The Fire Rescue Grant Fund is composed of three State revenue sources, each with different expenditure restrictions, reporting requirements, administrative requirements, fiscal cycles and the ability to maintain a balance. The sources include:

The VirginiaFireProgramsFund is derived from one percent of fire-related insurance coverage. Approximately 75 percent of the total fund goes directly to counties, cities and incorporated towns within the Commonwealth as Aid to Localities (ATL).


ATL provides Virginia cities, towns and counties with funds to pay for training, construction of training centers, firefighting equipment and protective clothing. Allocations are population-based.

The RadiologicalEmergencyPreparednessProgram supports the activities of local emergency management agencies in establishing, maintaining and operating such emergency plans, programs and capabilities to deal with nuclear accidents as are required by the Nuclear Regulatory Commission and the Federal Emergency Management Agency with respect to nuclear power stations.

TheFour‐For‐Lifeprogram charges and collects $4 at the time of registration of each passenger vehicle, pickup and panel truck. The funds collected, pursuant to Section 46.2-694, Code of Virginia, can be used only for emergency medical services. The law further states that the Department of Health shall return twenty-six percent (26%) of the registration fees collected to the locality wherein such vehicle is registered to provide funding for: (1) Training of volunteer or salaried emergency medical service personnel of licensed, nonprofit emergency medical service agencies; or (2) for the purchase of necessary equipment and supplies for licensed, nonprofit emergency medical service agencies.

ProprietaryFundTypesProprietary Funds are used to account for operations that are financed in a manner similar to private business enterprises. Proprietary Funds consist of Enterprise Funds and Internal Service Funds.

Enterprise Funds Enterprise funds account for operations that are financed and operated in a manner similar to


private business enterprises, where the intent is that costs of providing goods or services are recovered primarily through user charges. The County’s two enterprise funds are listed below.

Fund Purpose Utilities Fund This fund accounts for water & sewer

operations in the County. Operations are funded through user fees.

Dawn Wastewater Fund This fund accounts for sewer service to approximately 205 homes in the Dawn area of the County through a stand-alone decentralized wastewater system. Operations are funded through user fees.

Internal Service Funds Internal Service Funds account for the financing of goods or services provided by one department or agency to other departments or agencies of the County government, on a cost reimbursement basis. The County’s Internal Service Funds include the Vehicle Maintenance Fund and the Self-Insurance Fund, which are found within Treasurer’s Accountability.

Component Units Component Units are legally separate entities that are can be controlled either directly or indirectly by the County. Generally, control is signified by the County’s ability to appoint a voting majority of the component unit’s governing board or the component unit’s fiscal dependence on the County, in this case the County’s two component units are signified due to the latter. They are the Caroline County School Board and Caroline County Economic Development Authority.


GENERAL FUND

FY 2020-2021ADOPTED BUDGET




REVENUES

PROPERTY TAXES $ 37,401,803 $ 40,402,451 CONTRIBUTIONS TO OUTSIDE AGENCIES:

OTHER LOCAL TAXES 4,505,349 4,972,054 RAPP COMM SERVICES BOARD $ 113,974 $ 115,684

PERMITS, FEES & LICENSES 438,540 449,837 RAPPAHANNOCK AREA AGENCY ON AGING 13,000 13,500

FINES & FORFEITURES 534,440 420,667 THURMAN BRISBEN HOMELESS SHELTER 3,000 3,000

REVENUE FROM USE OF MONEY & PROPERTY 454,602 365,917 CAROLINE'S COMMUNITY OF PROMISE 32,500 32,500

CHARGES FOR SERVICES 1,574,453 1,680,463 HEALTHY FAMILIES RAPPHNK AREA 2,880 2,880

REBATES & MISCELLANEOUS 236,715 219,988 EMPOWERHOUSE - DOMESTIC VIOLENCE 4,624 5,000

RECOVERED COSTS 604,822 598,899 RAPPAHANNOCK LEGAL SERVICES, 1,500 1,500

REVENUE FROM THE COMMONWEALTH 5,352,943 5,478,632 NORTHERN VA 4-H CENTER 1,250 1,250

FEDERAL REVENUES 98,523 102,570 THE DISABILITY RESOURCE CENTER 10,815 10,815

TRANSFERS 4,298,310 671,618 CAROLINE LITERACY COUNCIL 4,000 4,000

TOTAL REVENUES $ 55,500,500 $ 55,363,096 LLOYD F MOSS FREE CLINIC 4,816 4,140

RAPP COUNCIL AGAINST SEXUAL ASSAULT 1,100 1,100

EXPENDITURES SAFE HARBOR CHILD ADVOCACY CENTER 1,050 1,150

BOARD OF SUPERVISORS $ 234,033 $ 224,641 CAROLINE ROTARY-SENIOR GALA 7,500 7,500

GENERAL/FINANCIAL ADMINISTRATION 3,656,776 3,691,153 CAROLINE COUNTY FAIR-HALLOWEEN 500 500

ELECTORAL BOARD & REGISTRAR 261,235 336,321 CAROLINE CHAMBER OF COMMERCE 7,500 7,500

COURTS 851,914 891,515 FREDERICSKSBURG AREA FOOD BANK 6,000 6,000

COMMONWEALTH ATTORNEY 653,110 686,212 CAROLINE COUNTY POLAR PLUNGE 2,000 2,000

SHERIFF 5,193,811 5,722,665 BETA CLUB 10,000 10,000

FIRE & RESCUE SERVICES 5,745,407 5,938,890 CAROLINE COUNTY FAIR 15,000 15,000

REGIONAL CORRECTIONAL INSTITUTIONS 2,006,136 2,095,552 FROG LEVEL 3,000 3,000

INSPECTIONS 318,381 338,843 HARVEST FESTIVAL 3,000 3,000

OTHER PUBLIC SAFETY 2,038,844 2,094,620 PORT ROYAL 9,000 9,000

PUBLIC WORKS 4,388,917 4,387,821 LADYSMITH DAY 3,000 3,000

HEALTH AND SOCIAL SERVICES 558,324 559,334 VIRGINIA COMMUNITY FOOD CONNECTIONS 9,861 9,861

COMMUNITY COLLEGES 6,866 6,866 STREAM SWEEPERS 10,000 10,000

PARKS, RECREATION, & CULTURAL 1,063,475 1,177,698 RAPPAHANNOCK RIVER BASIN COMMERCE 1,000 1,000

COMMUNITY DEVELOPMENT 1,236,773 1,351,196 HABITAT FOR HUMANITY OF CAROLINE COUNTY 1,000

ENVIRONMENTAL MANAGEMENT 468,337 468,431 VA WAR MEMORIAL FOUNDATION 50 50

COOPERATIVE EXTENSION PROGRAM 76,932 79,898 $ 282,920 $ 283,930

NONDEPARTMENTAL 2,450,000 -

TRANSFERS & RESERVES 24,291,229 25,311,440 TAX RATES:

TOTAL EXPENDITURES $ 55,500,500 $ 55,363,096 PERSONAL PROPERTY $ 3.80 $ 3.80

SOCIAL SERVICES FUND $ 3,213,105 $ 3,085,693 REAL ESTATE $ 0.83 $ 0.77

COMPREHENSIVE SERVICES ACT FUND 2,300,000 2,300,000 REAL ESTATE -equalized equals $0.69

SCHOOL OPERATING FUND 44,796,635 47,449,915

TEXTBOOK/SPECIAL SCHOOL/GRANT FUNDS 4,785,271 14,628,134 CAPITAL OUTLAY

LAW LIBRARY FUND 5,748 5,548 ADMINISTRATION $ 245,000 $ 0

COURTHOUSE MAINTENANCE FUND 26,574 26,574 SHERIFF 389,296 $ 231,340

TOURISM FUND 196,537 196,762 FIRE/RESCUE 5,147,000 960,000

FIRE/RESCUE GRANT FUND 150,000 150,000 PUBLIC WORKS 650,000 150,000

ECONOMIC DEVELOPMENT FUND 15,400 15,400 SCHOOLS 778,540 899,689

PROFFERS FUND 55,750 55,750 $ 7,209,836 $ 2,241,029

PROGROM INCOME-DAWN HOUSING FUND 5,000 5,000

SHERIFF SPECIAL REVENUE FUND 51,000 51,000 CAPITAL OUTLAY IN UTILITY FUND

DEBT RETIREMENT FUND 8,221,945 8,444,490 WATER SUPPLY WELL DEVELOPMENT $ 400,000 $ 200,000

CAROLINE DETENTION FACILITY FUND 1,240,800 574,320 WATER SYSTEM INTERCONNECTION 500,000

CARES ACT FUND 5,339,093 3,000,000 GENERATORS (ECONOLODGE) 85,000

CAROLINE UTILITIES FUND 7,569,401 6,393,370 GENERATORS (DAYS INN) 70,000

DAWN WASTEWATER FUND 247,914 406,927 CAROLINE PINES ADDITIONAL PRESS ZONE 250,000

CAPITAL IMPROVEMENTS FUND 6,431,296 1,341,340 SOUTH RIVER SPS AND FORCE MAIN 350,000

SCHOOL CIP FUND 778,540 899,689 WWTP SLUDGE HANDLING FACILITIES EXPANSION 435,000

TOTAL ALL FUNDS LESS INTRAFUND TRANSFERS $ 116,639,280 $ 119,081,568 $ 2,090,000 $ 200,000

CAROLINE COUNTY, VIRGINIA


BudgetSummaryGENERALFUNDREVENUES

This section provides information on some of the major revenue sources for Caroline County.

Real Property The real estate tax is the single largest revenue source for the County. The Code of Virginia §§ 58.1-3200 through 58.1-3389, authorizes localities to levy taxes on the assessed value of real estate property owned by businesses, individuals and public service corporations. Real property is defined as land and improvements, including buildings and other structures. Section §58.1-3201 provides that all general reassessments or annual assessments shall be at 100% of fair market value. The projection of real property tax revenue is contingent upon the accuracy of estimates of the real property tax base. In developing these estimates, the County incorporates a combination of factors, including historical trends, the current year’s tax base, the cumulative effect of parcel reassessments, the value of land in the County’s land use program, and an estimate of new construction during the upcoming year.

In Caroline County, general reassessments have been traditionally conducted every four years by a contracted professional appraisal firm. However, by a majority vote of the Board of Supervisors, Virginia Code §58.1-3252 allows intervals every five or six years for counties with populations less than 50,000. Work on the most recent reassessment began in FY 2020 (January 2020) with new values going into effect as of January 1, 2021.

The real estate tax rate is set and taxes are levied on a calendar year basis (which straddles the fiscal year). In January of each year, the County establishes the real estate assessments for that calendar year. The Code of Virginia mandates that “annual assessments shall be made at 100 percent of fair market value.” The Board of Supervisors adopts the tax rate in April of each year and that rate is then applied to two subsequent billings – one due June 5th and one due December 5th. This year, the tax rate was increased by $0.08, it marks the first tax increase for the County since a referendum increase in 2014.

The real estate tax is expected to generate $25,141,600 in FY 2022, approximately 45% of General Fund revenues. Each penny on the tax rate yields approximately $316,893 in estimated collectible real estate tax revenues.

The adopted real estate tax rate for calendar year 2021 is $0.77, a decrease of $0.06 to the previous year; however, due to the reassessment this equates to an increase to the equalized rate of $0.69 of $0.08.

Land Use Taxation Program The following assumptions relate to the County Land Use Assessment Program which allows certain agricultural and forestall lands to be taxed at their use value rather than their fair market value. This program has historically allowed owners of sizable undeveloped property to recognize considerable property tax savings.

Real Estate Current Levy Collection Rates The County’s “current” collection rates for real estate taxes due December 7, 2021 and June 7, 2022 are projected to be 96.8% and 95.3% respectively. “Current” is defined as the amount of


the taxes collected in the fiscal year of levy. These collection rates were derived from an analysis of the County’s aged trial balance dated April 9, 2021.

Delinquent Real Estate Tax Collections Within the real estate tax collection, the FY 2022 budget projects the County will collect approximately $570,000 in delinquent real estate taxes, which is $40,000 more than the prior year.

Personal Property Pursuant to the Code of Virginia §§ 58.1-3500 through 58.1-3536, counties may levy a tax on tangible personal property. Included in this category are such items as motor vehicles, farming equipment, and a variety of motorized vehicles including boats, aircraft, recreational vehicles, campers and trailers. Taxes are levied on 100% of clean trade-in assessed value, which is based on published market guides. Personal Property Tax projections incorporate historical analysis, estimates of future growth and information regarding tangible property market values.

Caroline County prorates the Personal Property Tax.The approved tax rates for calendar year 2021 includes a separate tax classification of $2.66/$100 of assessed value for one motor vehicle for qualifying disabled veterans under Caroline County Code §103-46.5 and an alternative personal property tax rate of $1.25/$100 of assessed value for Data Center Equipment Qualifying Under VA Code §58.1-3506, A, 43. Caroline County also offers a discount for vehicles with high mileage. Citizens should contact the Commissioner of the Revenue’s Office for information about both of these tax relief programs.

Personal Property Current Levy Collection Rates The County’s “current” collection rate for personal property taxes due December 7, 2021 and June 7, 2022 is projected to be 97.8% and 96.3% respectively.

Delinquent Personal Property Tax Collections The County will collect a projected $579,967 in delinquent personal property taxes in FY 2022. To obtain this amount, it is assumed that a consistent personal property delinquent tax collection program that includes the use of the DMV stop and third-party collection will be maintained.

Public Service Corporation Taxes Public service corporations consist of electric utilities and cooperatives, gas pipeline distribution and transmission companies, public service water companies, telephone companies, and railroads. The real and personal property owned by these companies is valued by the State Corporation Commission and the Virginia Department of Taxation and reported to the County for local taxation. These values are equalized by applying the local sales-to-assessment ratio for all other real estate in the locality before the regular real estate and personal property local tax rates are applied. In Caroline County, the tax is estimated to produce a total of $3,493,940 in FY 2022, a decline of $106,928.

Machinery & Tools Machinery & Tools are equipment used in manufacturing, mining, processing or reprocessing, radio or television broadcasting, cable television, dairy, dry cleaning or laundry business, and trucks used for hire that qualify as common carriers. The County will collect a projected $417,357 in Machinery & Tools taxes.


Local Sales & Use Tax The State collects and distributes the local option 1% Sales and Use Tax in accordance with §58.1-605 and §58.1-606 of the Code of Virginia. Actual distributions are made to the Countybased on the amount of sales tax collected in the County.

In FY 2022, sales tax revenue is projected at $2,496,803, an increase of $322,641 from estimated revenue in the previous fiscal year.

The chart below reflects the recent history of sales tax revenue:

Local Meals Tax A meals tax of 4% is levied on the sale of all food and beverage sold for human consumption by a restaurant or caterer. The meals tax revenue is collected in accordance with section 58.1-3833, of the Code of Virginia (1950), as amended. The revenues generated from this source have been designated to support debt retirement. Meals tax revenues are projected at $1,170,306 in FY 2022, an increase of $22,111 over the previous fiscal year.

Business Professional and Occupational License (BPOL) Tax The BPOL tax is a tax on the gross receipts of businesses which operate in Caroline County. Annual gross receipts of $150,000 or less are exempt from paying any license fee or license tax. The tax is due annually on March 1 and must be paid before a business can receive a business

$0.00

$200,000.00

$400,000.00

$600,000.00

$800,000.00

$1,000,000.00

$1,200,000.00

$1,400,000.00

Meals Tax Revenue

$0.00

$500,000.00

$1,000,000.00

$1,500,000.00

$2,000,000.00

$2,500,000.00

$3,000,000.00

Local Sales & Use Tax Revenue


license. The amount of BPOL revenue the County receives in a given fiscal year is dependent on the gross receipts of businesses in the prior calendar year. For FY 2022, Business Professional and Occupational License Tax revenue is budgeted at $836,984, an increase from FY 2021 of $157,165.

Motor Vehicle License Fees Caroline County levies this fee at $30 per year for cars and trucks; $25 per year for motorcycles. The maximum rates currently allowed by Code are $40.75 for cars and trucks and $28.75 for motorcycles. The Caroline County Motor Vehicle License Tax generates approximately $1 million annually. The display of a permanent decal (“County sticker”) on the windshield of the vehicle is no longer required in Caroline County. However, the vehicle license tax will continue to be billed annually along with the personal property tax on vehicles.

Consumer Utility Taxes Consumer utility taxes are collected on gas and electric services provided to Caroline residents and businesses. The FY 2022 budget includes $544,327 in consumer utility taxes, a $10,526 increase from the FY 2021 budget.

$0.00$200,000.00$400,000.00$600,000.00$800,000.00

$1,000,000.00$1,200,000.00

Business Professional and Occupational License (BPOL) Revenue

$0

$200,000

$400,000

$600,000

$800,000

$1,000,000

$1,200,000

$1,400,000

FY 13 FY 14 FY 15 FY 16 FY 17 FY 18 FY 19 FY 20 FY 21(budgeted)

FY 22(budgeted)

Motor Vehicle License Tax Revenue


EMS Transport Fee for Service Program Ambulance/EMS Revenue Recovery is the process of obtaining financial reimbursement for the cost of providing medically necessary emergency ambulance transportation. Medicare, Medicaid and most private insurance policies allow for reimbursement for this service. As a courtesy to our in-county residents, Caroline County bills only the insurance company for services performed. Out of-county residents receive a statement of the balance owed, if any, once the insurance portion has been billed. Recovering a portion of the costs helps keep tax rates lower than they would otherwise be to provide this service.

For FY 2022, revenue is estimated at $1,371,505, an increase of $100,000 over FY 2021.

STATEREVENUESEach year, Caroline County receives funding from the Commonwealth of Virginia in several areas. The largest state revenue in the General Fund is the result of the Personal Property Tax Relief Reimbursement Act (PPTRA), with salary and benefit reimbursements for state-supported positions making up the vast majority of the remainder.

Personal Property Tax Relief Act (PPTRA): The County receives $2,371,896 in PPTRA funds each year from the Commonwealth of Virginia. The purpose of this funding is to reduce the amount of personal property taxes paid by County

$460,000

$480,000

$500,000

$520,000

$540,000

$560,000

$580,000


FY 22(budgeted)

Consumer Utility Tax Revenue

$600,000

$700,000

$800,000

$900,000

$1,000,000

$1,100,000

$1,200,000

$1,300,000

$1,400,000

$1,500,000


FY 22(budgeted)

EMS Fee for Service Revenue


taxpayers for their personal use vehicles. When the program was first introduced in 1998, the amount of funds the County received was reimbursement based. This meant that funding from the Commonwealth increased as the taxable value and/or number of personal use vehicles increased.

In 2007, the Commonwealth acted to control the growing cost of this program by moving from a reimbursement based system to a pro rata share of a capped amount. As a result of this change, the County annually calculates the percentage of relief it can grant its citizens based on this capped amount provided by the General Assembly. This percentage is then used to grant relief for qualifying vehicles via a credit on the personal property tax bill. As taxable values and/or the number of vehicles increases, the County must decrease the percentage of relief the program provides. Based on vehicle values for tax year 2021, a decrease in the PPTRA relief percentage to 27% was necessary.

Shared Expense Reimbursements Most of the shared expense reimbursements received by the County are from the Virginia Compensation Board for the five elected Constitutional Officers and a portion of their staffs. The mission of the Compensation Board is to determine a reasonable budget for the participation of the Commonwealth toward the total cost of office operations for Constitutional Officers, and to assist those officers and their staff through automation, training and other means to improve efficiencies and to enhance the level of services provided to the citizens of Virginia.

The County also receives an annual reimbursement for a portion of the local registrar and electoral board salaries. The Code of Virginia (§§ 24.2-108 and 24.2-111) requires the Department of Elections to reimburse, annually from the State’s General Fund, local county and city governments for the authorized salaries paid to general registrars and local electoral board members. The Appropriations Act of 2021 provided increased funding for reimbursement at the rate of 100% for general registrar salaries and electoral board salaries of the amounts authorized in the general Appropriations Act of 2021 Virginia Acts of Assembly Chapter 552.

General Fund Federal Revenue Categorical Federal Grants Each year, the County may be awarded grants from the federal government that can be spent only for narrowly defined purposes. These grants are often related to public safety and they are frequently budgeted by amendment during the year because the federal fiscal year differs from the County’s. For FY 2022, $100,792 in federal grants is included in the approved budget.

Payments in Lieu of Property Taxes Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help offset losses in property taxes due to non-taxable Federal lands within their boundaries. The payments are made annually for tax-exempt Federal lands administered by the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest Service (part of the U.S. Department of Agriculture), and for Federal water projects and some military installations.

The PILT program has very little actual impact on Caroline County. In FY 2022, Caroline projects a payment of only $1,778. This payment is for the 48 acres of the Stonewall Jackson Shrine that is part of the National Park Service and fish and wildlife service. PILT payments are made for what is known as entitlement land, which appears to largely consist of land that is in the National Park System or National Forest System. Entitlement land does not include active military bases. For this reason, Fort A. P. Hill is not considered a PILT eligible installation.


GENERAL FUND



Actual Actual Actual FY 2021 FY 2022 FY 2022

Revenue Revenue Revenue Adopted

County Administrator Adopted

FUND #‐100 *** GENERAL FUND *** FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

011000 **REVENUES ‐ PROPERTY TAXES*

011010‐0100 CURRENT REAL ESTATE TAXES 10,739,922$ 10,825,921$ 11,152,291$ 11,151,156$ 12,910,454$ 12,910,454$ 011010‐0101 CURRENT REAL ESTATE TAXES ‐1st HALF 10,120,075 10,213,071 10,192,635 10,713,856 11,490,304 11,490,304 011010‐0102 MINERAL LANDS 18,361 21,044 20,508 18,028 23,268 23,268

011010‐0110 REAL ESTATE INCENTIVE PAYMENTS ‐ ‐ ‐ ‐ ‐ 011010‐0201 DELINQUENT REAL PROP. 1ST YEAR 282,610 256,091 269,014 245,637 251,481 251,481

011010‐0202 DELINQUENT REAL PROP. 2ND YEAR 161,414 121,335 204,953 138,961 155,459 155,459

011010‐0203 DELINQUENT REAL PROP. 3RD YEAR 166,827 122,721 209,466 143,450 160,072 160,072

011010‐0300 LAND REDEMPTIONS 96,068 113,359 202,033 115,217 136,921 136,921

011010‐0400 LAND USE ROLLBACK TAX 33,004 10,644 8,870 15,230 13,640 13,640

TOTAL PROPERTY TAXES 21,618,281$ 21,684,186$ 22,259,770$ 22,541,535$ 25,141,600$ 11.5% 25,141,600$

011020 **PUBLIC SERVICE CORP.**

011020‐0100 PUBLIC SERVICE CORP. REAL PROPERTY 3,457,391$ 3,322,803$ 3,474,058$ 3,497,042$ 3,382,352$ 3,382,352$ 011020‐0200 PUBLIC SERVICE CORP. PERS.PROPERTY 113,823 93,297 106,277 103,828 111,591 111,591

TOTAL PUBLIC SERVICES TAXES 3,571,213$ 3,416,100$ 3,580,335$ 3,600,870$ 3,493,942$ 3,493,942‐3.0% $

011030 **PERSONAL PROPERTY TAXES**

011030‐0100 CURRENT PERSONAL PROPERTY TAX 5,326,365$ 5,644,247$ 5,909,432$ 5,639,167$ 6,027,621 6,027,621 011030‐0101 PERSONAL PROPERTY TAX 1ST HALF 3,465,765 3,662,277 3,723,019 3,632,576 3,797,479 3,797,479 011030‐0201 DELINQUENT PERSONAL PROP.1ST 338,964 431,790 485,770 431,790 418,841 418,841

011030‐0202 DELINQUENT PERSONAL PROP. 2ND 77,426 88,278 70,579 95,278 77,589 77,589

011030‐0203 DELINQUENT PERSONAL PROP. 3RD 34,026 36,718 31,398 39,942 34,772 34,772

011030‐0204 DELINQUENT PP OVER 3 YEARS 54,555 63,671 33,557 53,835 48,765 48,765

011030‐0300 CURRENT MOBILE HOME TAX 28,717 27,058 29,251 33,821 28,261 28,261

011030‐0301 MOBILE HOME TAXES 1ST HALF 15,825 16,392 17,240 20,488 16,217 16,217

011030‐0302 DELINQ. MOBILE HOME TAX 1ST YEAR 3,354 3,068 2,617 3,716 3,013 3,013 011030‐0303 DELINQ. MOBILE HOME TAX 2ND YEAR 986 412 1,759 957 1,052 1,052 011030‐0304 DELINQ MOBILE HOME TAX 3RD YEAR 839 377 1,587 960 934 934

TOTAL PERSONAL PROPERTY TAXES 9,346,823$ 9,974,288$ 10,306,209$ 9,952,531$ 10,454,544$ 5.0% 10,454,544$

011040 **MACHINERY & TOOLS TAX**

011040‐0100 CURRENT MACHINERY & TOOLS TAX 137,056$ 138,432$ 131,843$ 138,079$ 136,409$ 136,409$ 011040‐0101 MACHINERY & TOOLS TAX 1ST HALF 132,260 133,823 145,879 132,664 136,855 136,855

011040‐0201 DELINQ. MACH. & TOOLS TAX 1ST YEAR 2,022 1,680 ‐ 1,850 840 840

011040‐0202 DELINQ. MACH. & TOOL TAX 2ND YEAR ‐ ‐ ‐ 2,994 ‐ ‐ 011040‐0203 DELINQ MACH & TOOL TAX 3RD‐YEAR 1,375 ‐ ‐ 1,075 ‐ ‐ 011040‐0300 MOTOR VEHICLE CARRIER TAXES 103,083 87,955 96,236 94,466 94,908 94,908

%







%

011040‐0301 1ST HALF MOTOR VEHICLE CARRIER 50,779 44,151 36,766 48,374 43,899 43,899

011040‐0302 DELINQUENT MOTOR VEHICLE CARRIER 2,072 3,480 7,787 4,290 4,446 4,446 TOTAL MACHINERY/MOTOR CARRIER 428,646$ 409,520$ 418,511$ 423,792$ 417,357$ 417,357‐1.5% $

011060 **PENALTIES**

011060‐0100 PENALTIES ON TAX 503,790$ 503,344$ 461,887$ 472,982$ 466,583$ 466,583$ 011060‐0200 INTEREST ON TAX 425,840 414,909 517,401 410,093 428,425 428,425

TOTAL PENALTIES AND INTEREST 929,630$ 918,253$ 979,288$ 883,075$ 895,008$ 1.4% 895,008$

TOTAL ‐ TOTAL REVENUES ‐ PROPERTY TAXES 35,894,593$ 36,402,347$ 37,544,113$ 37,401,803$ 40,402,451$ 8.0% 40,402,451$







%

012000 **OTHER LOCAL TAXES**

012010‐0100 LOCAL SALES AND USE TAX 2,294,305$ 2,233,052$ 2,854,769$ 2,174,162$ 2,496,803$ 2,496,803$ 012010‐0101 LOCAL SALES TAX ATV 421 846 ‐ ‐ ‐

TOTAL LOCAL SALES AND USE TAX 2,294,305$ 2,233,473$ 2,855,615$ 2,174,162$ 2,496,803$ 14.8% 2,496,803$

012020‐0100 LOCAL CONSUMER UTILITY TAX 91,368$ 91,166$ 86,655$ 92,282$ 89,470$ 89,470$

012020‐0200 LOCAL COMMUNICATION TAXES 405,897 376,552 367,966 400,482 393,979 393,979

TOTAL CONSUMER UTILITY TAXES 497,265$ 467,719$ 454,621$ 492,764$ 483,449$ 483,449‐1.9% $

012030 **BUSINESS PROF. OCCUP. LICENSES**

012030‐0100 BUSINESS PROF. OCCUP. LICENSES 858,769$ 905,098$ 890,641$ 679,819$ 836,984$ 836,984$ TOTAL BUSINESS LICENSES 858,769$ 905,098$ 890,641$ 679,819$ 836,984$ 23.1% 836,984$

012050 **MOTOR VEHICLE LICENSES**

012050‐0100 MOTOR VEHICLE LICENSES 48,195$ 5,078$ ‐$ ‐$ ‐$ ‐$ 012050‐0101 VEHICLE REGISTRATION FEES 1,058,404 1,150,376 1,050,059 1,074,092 1,069,285 1,069,285

TOTAL MOTOR VEHICLE LICENSES 1,106,599$ 1,155,454$ 1,050,059$ 1,074,092$ 1,069,285$ 1,069,285‐0.4% $

012060 **BANK STOCK TAX**

012060‐0100 BANK STOCK TAX 80,361$ 92,961$ 89,619$ 84,512$ 85,533$ 85,533$

TOTAL BANK STOCK TAXES 80,361$ 92,961$ 89,619$ 84,512$ 85,533$ 1.2% 85,533$

012070 **RECORDATION TAX**

012070‐0100 RECORDATION TAXES 289,021$ 296,994$ 379,097$ ‐$ ‐$ ‐$ TOTAL RECORDATION TAXES 289,021$ 296,994$ 379,097$ ‐$ ‐$ 0.0% ‐$

TOTAL ‐ TOTAL OTHER LOCAL TAXES 5,126,320$ 5,151,699$ 5,719,652$ 4,505,349$ 4,972,054$ 10.4% 4,972,054$

013000 **PERMITS, FEES & LICENSES**

013010 **DOG LICENSES**

013010‐0100 DOG LICENSES 33,350$ 31,479$ 21,794$ 31,479$ 26,637$ 26,637$

013010‐0200 DANGEROUS DOG LICENCE FEE 265 180 120 ‐ ‐ ‐ TOTAL DOG LICENSES 33,615$ 31,659$ 21,914$ 31,479$ 26,637$ 26,637‐15.4% $







%

013030 **PERMITS AND OTHER FEES**

013030‐0400 LAND USE APPLICATION FEES 450$ 990$ 760$ 1,000$ 1,000$ 1,000$

013030‐0500 LAND TRANSFER FEES 700 1,288 1,356 1,400 1,400 1,400 013030‐0600 ZONING APPEALS FEES 600 3,000 600 1,000 1,200 1,200 013030‐0700 ZONING PERMITS 24,000 43,934 50,287 33,000 33,000 33,000

013030‐0701 SUBDIVISION PERMIT FEES 7,000 49,950 20,050 15,000 12,000 12,000

013030‐0702 SPECIAL USE PERMIT FEES 7,500 33,460 14,650 15,000 8,000 8,000 013030‐0703 PLAN REVIEW FEES 6,000 9,913 10,546 4,500 4,950 4,950 013030‐0800 BUILDING PERMITS 170,000 152,997 182,115 170,000 187,000 187,000

013030‐1000 ELECTRICAL PERMITS 29,000 38,040 33,675 33,000 36,300 36,300

013030‐1200 PLUMBING PERMITS 13,350 17,350 19,074 17,000 18,700 18,700

013030‐1400 MECHANICAL PERMITS 20,500 29,060 25,879 25,000 27,500 27,500

013030‐1800 SEPTIC TANK PERMITS 7,500 14,525 17,325 12,000 12,000 12,000

013030‐2300 REINSPECTION FEE 7,500 14,395 14,805 10,000 11,000 11,000

013030‐2400 EROSION CONTROL PERMIT 26,000 51,251 45,450 33,000 33,000 33,000

013030‐3600 REZONING REQUEST FEES 12,000 25,665 25,340 18,000 18,000 18,000

013030‐3700 SITE PLAN REVIEW FEES 12,500 9,650 23,875 18,000 18,000 18,000

013030‐3800 TOWER SITE CONSULTING REVIEW ‐ ‐ ‐ ‐ ‐ ‐ 013030‐3900 FIREWORKS PERMITS 100 100 200 150 150 150

013030‐4000 INCENTIVE PAYMENTS ‐ ‐ ‐ ‐ ‐ ‐ 013030‐4100 EXOTIC ANIMAL PERMITS ‐ 85 85 11 ‐ ‐

TOTAL PERMITS AND OTHER FEES 344,700$ 495,651$ 486,072$ 407,061$ 423,200$ 4.0% 423,200$

TOTAL ‐ TOTAL PERMITS, FEES & LICENSES 378,315$ 527,310$ 507,986$ 438,540$ 449,837$ 2.6% 449,837$

014000 **FINES & FORFEITURES**

014010‐0100 COURT FINES AND FEES 522,636$ 503,949$ 304,893$ 516,440$ 410,667$ 410,667$ 014010‐0400 ZONING ORDINANCE VIOLATION ‐ ‐ ‐ ‐ 014040‐0500 LIBRARY FINES AND FEES ‐ 17,701 13,911 18,000 10,000 10,000

TOTAL ‐ TOTAL FINES AND FORFEITURES 522,636$ 521,650$ 318,804$ 534,440$ 420,667 ‐21.3% 420,667

015000 **REV. FROM USE OF MONEY & PROPERTY**

015010‐0100 INTEREST ON MONEY MARKETS 6,500$ 25,641$ 23,276$ 14,659$ 16,828$ 16,828$

015010‐0200 INTEREST ON INVESTMENTS 55,000 439,927 264,259 399,493 310,182 310,182

TOTAL REVENUE USE OF MONEY 61,500$ 465,568$ 287,535$ 414,152$ 327,010$ 327,010‐21.0% $

015020 **RENTAL OF GENERAL PROPERTY**

015020‐0102 RENTAL HEALTH DEPARTMENT 23,779$ 29,091$ 19,391$ 25,564$ 24,021$ 24,021$

015020‐0104 RENTAL OF HISTORIC JAIL 1 ‐ ‐ ‐ ‐ ‐ 015020‐0105 HOST FEE‐PEUMANSEND CREEK JAIL 1 ‐ ‐ ‐ ‐ ‐







%

015020‐0106 RENTAL CAROLINE'S PROMISE 10 ‐ ‐ ‐ ‐ ‐ 015020‐0107 RENTAL‐CCCDENTAL CLINIC 7,818 7,965 5,309 7,633 7,633 7,633 015020‐2100 COMMUNITY CENTER RENTAL 6,800 9,505 10,360 7,253 7,253 7,253

TOTAL REVENUE USE OF PROPERTY 38,409$ 46,561$ 35,060$ 40,450$ 38,907$ 38,907‐3.8% $

TOTAL ‐ TOTAL REVENUE USE OF MONEY & PROP 99,909$ 512,130$ 322,595$ 454,602$ 365,917$ 365,917‐19.5% $

016000 **CHARGES FOR SERVICES**

016010 **COURT COSTS**

016010‐0201 CLERKS FEES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 016010‐0300 SHERIFF'S FEES 910 910 910 910 910 910

016010‐0501 COURT COSTS‐COURTHOUSE MAINT ‐ ‐ ‐ 6,192 6,192 6,192 016010‐0600 COURT APPOINTED ATTORNEY 4,100 7,132 4,919 2,361 4,661 4,661 016010‐0700 COSTS COLLECTED ‐WEAPONS PER 5,000 5,967 5,894 2,169 4,964 4,964

TOTAL COURT COSTS 10,010$ 14,009$ 11,723$ 11,632$ 16,727$ 43.8% 16,727$

016020 **COMMONWEALTH ATTORNEY FEES**

016020‐0100 COMMONWEALTH ATTORNEY'S FEES 2,500$ 3,070$ 2,733$ 3,300$ 2,934$ 2,934$

TOTAL COMMONWEALTH ATTORNEY 2,500$ 3,070$ 2,733$ 3,300$ 2,934$ 2,934‐11.1% $

016030 ** SHERIFF SERVICES **

016030‐0200 SHERIFF PROTECTIVE SERVICES 42,000$ 32,642$ 31,250$ 37,172$ 34,211$ 34,211$

016030‐0300 COURTHOUSE SECURITY FEE 127,248 121,428 80,690 123,121 123,121 123,121

016030‐0400 JAIL PROCESSING FEE 3,500 3,984 3,183 3,915 3,549 3,549 016030‐0500 PMG FEES‐APPLICATION ‐ ‐ ‐ ‐ 016030‐0600 SHERIFF'S FEES ‐ LOCAL 1,000 934 1,031 1,000 1,000 1,000

TOTAL SHERIFF SERVICES 173,748$ 158,988$ 116,154$ 165,208$ 161,881$ 161,881‐2.0% $

016040‐0300 TRAINING REIMBURSEMENT 3,000$ ‐$ ‐$ ‐$ ‐$ ‐$ 016040‐0350 PEUMANSEND JAIL FIRE/RESCUE FEES ‐ ‐ ‐ ‐ ‐ ‐

TOTAL OTHER PUBLIC SAFETY FEES 3,000$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$

016060‐0100 BOARDING/ADOPTION OF DOGS 5,500$ 5,020$ 4,270$ 5,600$ 5,000$ 5,000$

016060‐0200 CONTRIBUTIONS‐ANIMAL CONTROL 500 40 2,785 480 500 500

016060‐0300 SALE OF SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ 016060‐0400 RECOVERED COSTS ANIMAL SHELTER 100 ‐ 223 33 33 33

TOTAL ANIMAL CONTROL FEES 6,100$ 5,060$ 7,278$ 6,113$ 5,533$ 5,533‐9.5% $







%

016080 **LANDFILL FEES**

016080‐0200 LANDFILL FEES 5,000$ 3,144$ 4,270$ 4,114$ 4,145$ 4,145$

016080‐0205 LANDFILL REVENUE ‐ RECYCLING 28,000 49,963 39,294 48,031 38,188 38,188

TOTAL LANDFILL FEES 33,000$ 53,107$ 43,564$ 52,145$ 42,333$ 42,333‐18.8% $

016130 **RECREATION FEES**

016130‐0100 RECREATION FEES 82,311$ 79,501$ 50,269$ 60,000$ 75,000$ 75,000$

016130‐0300 CONTRIBUTIONS FOR PARK & REC ‐ ‐ ‐ ‐ ‐ ‐ TOTAL RECREATION FEES 82,311$ 79,501$ 50,269$ 60,000$ 75,000$ 25.0% 75,000$

016160 **SALE OF MAPS, SURVEYS, ETC

016160‐0100 SALE OF MAPS, SURVEYS, ETC. 500$ ‐$ 7$ 100$ 100$ 100$ 016160‐0200 SALE OF ORDINANCES ‐ 240 125 200 200 200

TOTAL SALE OF MAPS ETC 500$ 240$ 132$ 300$ 300$ 0.0% 300$

016180 **CHARGES FOR AMBULANCE SERVICE**

016180‐0100 AMBULANCE RECOVERY SERVICES 703,161$ 1,040,956$ 985,693$ 1,271,505$ 1,371,505$ 1,371,505$ 016180‐0101 CARES ACT ‐ Grant for EMS ‐$ 37,444 ‐$ ‐ ‐

TOTAL AMBULANCE SERVICE FEES 703,161$ 1,040,956$ 1,023,137$ 1,271,505$ 1,371,505$ 7.9% 1,371,505$

016190 **PASSPORT FEE REVENUE**

016190‐0100 PASSPORT FEE REVENUE ‐$ 3,185$ 2,030$ 3,000$ 3,000$ 3,000$

‐$ 3,185$ 2,030$ 3,000$ 3,000$ 0.0% 3,000$

016990 **DATA PROCESSING CHARGES**

016990‐0100 DATA PROCESSING CHARGES 1,250$ 1,258$ 501$ 1,250$ 1,250$ 1,250$

TOTAL DATA PROCESSING CHARGES 1,250$ 1,258$ 501$ 1,250$ 1,250$ 0.0% 1,250$

TOTAL ‐ TOTAL CHARGES FOR SERVICES 1,015,580$ 1,359,374$ 1,257,521$ 1,574,453.19$ 1,680,463$ 6.7% 1,680,463$

018030 **REBATES AND REFUNDS**

018030‐7000 INSURANCE REIMBURSEMENT 10,000$ 1,609$ 69,082$ 20,000$ 20,173$ 20,173$

018030‐9000 REFUNDS & REIMBURSEMNTS‐CHRG ‐ ‐ ‐ 018030‐9900 REBATES & REFUNDS GENERAL GOVT 500 ‐ 8 500 100 100

TOTAL REBATES & REFUNDS 10,500$ 1,609$ 69,090$ 20,500$ 20,273$ 20,273‐2.0% $







%

018990 **MISCELLANEOUS**

018990‐0900 SALE OF VEHICLES 5,000$ 10,194$ 716$ 15,000$ 15,000$ 15,000$

018990‐0902 SALE OF SURPLUS PROPERTY ‐ 25 ‐ 100 ‐ ‐ 018990‐0903 SALE OF SURPLUS PROPERTY‐FIRE/RESCUE 10,000 26,839 26,967 25,000 10,000 10,000

018990‐0905 SALE OF TIMBER ‐ ‐ ‐ ‐ ‐ ‐ 018990‐1000 RESTITUTION & REIMBURSEMENTS 200 ‐ ‐ ‐ ‐ ‐ 018990‐2000 PROCEEDS FROM UNCLAIMED LAND ‐ 26,661 106,956 30,000 35,000 35,000

018990‐3000 PARKS REC COMM FOUNDATION GRANT ‐ ‐ 1,000 ‐ ‐ ‐ 018990‐9897 CANNERY REVENUES ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9899 ADMINISTRATIVE FEES 104,000 112,013 120,923 110,803 113,333 113,333

018990‐9900 MISCELLANEOUS REVENUES 15,000 23,930 20,491 21,412 21,182 21,182

018990‐9900‐301 MISCELLANEOUS REV‐SHIPPING\HANDLING ‐ 495 223 300 200 200

018990‐9900‐305 MISC REV ‐ COMMISSIONER OF REV ‐ ‐ 41,600 ‐ ‐ ‐ 018990‐9900‐310 MISC REV ‐ SHERIFF ‐ 3,762 ‐ 2,500 ‐ ‐ 018990‐9900‐320 MISCELLANEOUS REVENUE Fire\Rescue ‐ 100 ‐ ‐ 018990‐9900‐320 MISC REV ‐ FIRE/RESCUE 1,000 3,321 9,402 6,000 2,000 2,000 018990‐9900‐432 MISC REV ‐ GENERAL PROPERTIES ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9900‐711 MISC REV ‐ PARKS & REC ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9901 HAZARDOUS MATERIAL REIMBURSE 500 ‐ ‐ 500 500 500

018990‐9902 DARE CONTRIBUTIONS ‐ 300 ‐ ‐ ‐ ‐ 018990‐9903 SURPLUS‐FIRE\RESCUE ‐ ‐ ‐ ‐ 018990‐9904 MISC GRANTS‐FIRE/RESCUE ‐ 1,500 ‐ ‐ ‐ ‐ 018990‐9905 DONATIONS‐FIRE & RESCUE ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9907 CONTRIBUTIONS‐SHERIFF ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9908 CONTRIBUTIONS‐NEIGHBORHOOD WATCH ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9910 MISCELLANEOUS REVENUE‐EASEMENTS ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9920 CONTRIBUTIONS ‐ CANNERY ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9925 SUMMER JOBS PROGRAM CONTRIBU ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9926 LIBRARY DONATIONS ‐ 74,287 3,554 4,500 2,500 2,500

TOTAL MISCELLANEOUS 135,700$ 283,326$ 331,832$ 216,215$ 199,715$ 199,715‐7.6% $

TOTAL ‐ TOTAL REBATES, REFUNDS, MISC 146,200$ 284,935$ 400,922$ 236,715$ 219,988$ 219,988‐7.1% $







%

019020 **RECOVERED COSTS**

019020‐0100 RECOVERED COSTS MISCELLANEOUS 3,000$ 14,845$ 13,457$ 15,000$ 12,500$ 12,500$

019020‐0150 RECOVERED COSTS PROPERTY MAINT ‐ ‐ ‐ ‐ ‐ 019020‐0160 RECOVERED COSTS‐LEGAL FEES(AQUA VA) ‐ 30,000 ‐ ‐ ‐ 019020‐0200 SOIL CONSERVATIONIST 293,452 321,552 373,540 400,747 407,298 407,298

019020‐0201 SOIL & WATER CONSERVATION DIST 6,600 6,600 6,600 6,600 6,600 6,600 019020‐0202 RECOVERED COST DETENTION FACILITY ‐ 4,360,312 ‐ ‐ ‐ 019020‐0203 RECOVERED COST‐CCSO SALARIES (DEA) ‐ 3,515 3,500 ‐ ‐ 019020‐0300 YEAR END SETTLEMENT‐HEALTH DEPT ‐ 41,967 3,819 ‐ ‐ ‐ 019020‐0313 EG CAPITAL SUPPORT FEES 3,600 3,600 2,400 3,600 3,300 3,300 019020‐0320 POSTAGE REIMB‐GENERAL DIST COURT 4,500 6,715 4,193 5,000 5,156 5,156 019020‐0321 VOLUNTEER FIRE & RESCUE ‐ ‐ ‐ ‐ ‐ 019020‐0325 POSTAGE REIMB‐J & D COURT ‐ ‐ 80 ‐ ‐ 019020‐0400 SCHOOL DIV REIMB‐SCH RESOURCE ‐ ‐ ‐ ‐ ‐ 019020‐0410 SCH REIMB‐CRIMINAL JUSTICE CLASS ‐ ‐ ‐ ‐ ‐ 019020‐0500 RECOVERED COSTS JUDGE'S ADM 6,248 ‐ 6,250 ‐ ‐ 019020‐0600 UCVFD AGREEMENT FIRE‐EMS COVERAGE ‐ 153,653 158,035 160,545 160,545 160,545

019020‐0610 CPR TRAINING CENTER ‐ 8,455 4,430 3,500 3,500 3,500 TOTAL ‐ TOTAL RECOVERED COSTS 317,400$ 4,951,213$ 566,474$ 604,822$ 598,899$ 598,899‐1.0% $

TOTAL RECOVERED COSTS & MISC. 463,600$ 5,236,148$ 967,396$ 841,538$ 818,887$ 818,887‐2.7% $

020000 **REVENUE FROM THE COMMONWEALTH** 4,938,886 5,316,046.75 022010 ** NON CATEGORICAL AID **

022010‐0500 MOBILE HOME TITLING TAX 20,000$ 42,136$ 44,650$ 31,500$ 34,933$ 34,933$

022010‐0800 ROLLING STOCK TAX 84,000 84,792 85,568 86,000 85,252 85,252

022010‐0900 AUTO RENTAL TAX 3,574 9,619 9,823 5,734 6,757 6,757 022010‐1000 TAX ON DEEDS 152,000 188,446 161,004 257,760 235,200 235,200

022010‐1500 STATE REIMBURSEMENT PPTRA 2,371,897 2,371,897 2,371,897 2,371,897 2,371,897 2,371,897 022010‐2000 REDUCTION‐ STATE AID TO LOCALITIES ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL NON CATEGORICAL AID 2,631,471$ 2,696,891$ 2,672,942$ 2,752,892$ 2,734,039$ 2,734,039‐0.7% $

023000 **STATE SHARED EXPENSES**

023010 **COMMONWEALTH ATTORNEY**

023010‐0100 COMMONWEALTH'S ATTORNEY‐SALA 206,869$ 266,052$ 295,854$ 266,052$ 300,218$ 300,218$ 023010‐0200 COMMONWEALTH'S ATTORNEY‐EXPE (1,286) (789) (3,539) (1,415) (1,946) (1,946)

023010‐0300 COMMONWEALTH'S ATTORNEY‐VRS 4,406 5,667 6,302 5,667 6,302 6,302 023010‐0400 COMMONWEALTH'S ATTORNEY‐GROU 579 745 828 745 828 828

023010‐0500 COMMONWEALTH'S ATTORNEY‐FICA 15,639 20,332 22,618 20,332 22,967 22,967

TOTAL COMMONWEALTH ATTORNEY 226,208$ 292,007$ 322,063$ 291,381$ 328,369$ 12.7% 328,369$







%

023020 **SHERIFF**

023020‐0100 SHERIFF‐SALARIES 1,097,588$ 1,151,856$ 1,192,288$ 1,151,856$ 1,192,699$ 1,192,699$ 023020‐0200 SHERIFF‐EXPENSES (18,186) (40,026) (51,665) (32,324) (37,159) (37,159)

023020‐0300 SHERIFF ‐ VRS 23,379 24,534 25,396 24,534 25,396 25,396

023020‐0400 SHERIFF ‐ GROUP LIFE 3,073 3,225 3,338 3,225 3,338 3,338 023020‐0500 SHERIFF ‐ FICA 83,965 88,102 91,193 88,102 91,241 91,241

TOTAL SHERIFF 1,189,819$ 1,227,692$ 1,260,550$ 1,235,393$ 1,275,515$ 3.2% 1,275,515$

023030 **COMMISSIONER OF REVENUE**

023030‐0100 COMMISSIONER OF REVENUE‐SALA 109,692$ 115,306$ 117,909$ 115,306$ 165,979$ 165,979$ 023030‐0200 COMMISSIONER OF REVENUE‐EXPE (655) (951) (1,082) (954) (986) (986) 023030‐0300 COMMMISSIONER OF REVENUE‐VRS 2,209 2,329 2,384 2,329 2,384 2,384 023030‐0400 COMMISSIONER OF REVENUE‐GROU 291 306 313 306 313 313

023030‐0500 COMMISSIONER OF REVENUE‐FICA 8,391 8,660 8,837 8,660 12,697 12,697

TOTAL COMMISSIONER OF REVENUE 119,929$ 125,651$ 128,361$ 125,647$ 180,387$ 43.6% 180,387$

023040 **TREASURER**

023040‐0100 TREASURER ‐ SALARIES 93,727$ 94,652$ 97,721$ 94,652$ 123,839$ 123,839$ 023040‐0200 TREASURER ‐ EXPENSES (1,422) (1,696) (1,824) (1,671) (1,709) (1,709)

023040‐0300 TREASURER‐VRS 1,996 2,016 2,081 2,016 2,081 2,081 023040‐0400 TREASURER ‐ GROUP LIFE 263 265 274 265 274 274

023040‐0500 TREASURER ‐ FICA 7,170 7,241 7,449 7,241 9,474 9,474 TOTAL TREASURER 101,735$ 102,477$ 105,701$ 102,503$ 133,959$ 30.7% 133,959$

023060 **ELECTORAL BOARD**

023060‐0100 ELECTORAL BOARD REIMBURSEMENT 41,389$ 42,436$ 65,845$ 42,896$ 54,141$ 54,141$

023060‐0200 ELECTORAL BOARD REIMB‐TRAINING ‐ ‐ ‐ ‐ ‐ ‐ 023060‐0300 ELECTORAL BOARD REIMB‐VOTING MACH ‐ ‐ ‐ ‐ ‐ ‐

TOTAL ELECTORAL BOARD 41,389$ 42,436$ 65,845$ 42,896$ 54,141$ 26.2% 54,141$

023070 **CLERK OF CIRCUIT COURT**

023070‐0050 CLERK OF CIRCUIT COURT SALARIES 258,082$ 261,315$ 264,074$ 261,315$ 271,141$ 271,141$ 023070‐0100 CLERK OF CIRCUIT COURT ‐ VRS 5,497 3,710 3,749 3,710 3,749 3,749 023070‐0200 CLERK OF CIRCUIT COURT ‐ LIFE INS 723 488 493 488 493 493

023070‐0300 CLERK OF CIRCUIT COURT ‐ FICA 19,743 13,284 13,466 13,284 20,742 20,742

023070‐0500 CLERK CIRCUIT COURT ‐ EXPENSES ‐ 37,920 (1,562) ‐ (1,562) (1,562)

TOTAL CLERK OF CIRCUIT COURT 284,045$ 316,717$ 280,220$ 278,797$ 294,563$ 5.7% 294,563$

TOTAL ‐ TOTAL STATE SHARED EXPENSES 1,963,125$ 2,106,980$ 2,162,740$ 2,076,618$ 2,266,935$ 9.2% 2,266,935$







%

024000 **CATEGORICAL AID**

024040 **OTHER CATEGORICAL AID**

024040‐0700 LITTER CONTROL 8,900$ 26,334$ 15,021$ 13,000$ 13,000$ 13,000$

024040‐0800 ARTS CHALLENGE GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐0900 SPAY/NEUTER CONTRIBUTION ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1000 TOUGHBOOK COMPUTER GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1006 SHERIFF'S GRANT‐VDEM ‐ ‐ ‐ ‐ ‐ 024040‐1110 TRIAD GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1200 FIRE PROGRAMS FUND ‐ ‐ ‐ ‐ ‐ ‐

VFIRS HARDWARE GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1600 REIMBURSEMENT ‐ JURORS 24,000 9,635 ‐ 24,000 24,000 24,000

024040‐1650 DMV LICENSE AGENT REVENUE 36,000 50,428 40,159 43,095 40,159 40,159

024040‐1710 EMS FINANCIAL ASSISTANCE GRANT ‐ 10,000 6,687 10,000 ‐ ‐ 024040‐1715 EMT TRAINING REIMBURSEMENT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1722 DISASTER FUNDS REIMBURSEMENT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1724 FIRE PROGRAMS TRAINING GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐1800 EMERGENCY SERVICES GRANTS‐LEMPG ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2055 WIRELESS E‐911 PSAP FUNDING 97,239 112,010 117,120 110,000 110,000 110,000

024040‐2200 CHINS GRANT 14,869 14,869 (8,758) 14,869 14,869 14,869

024040‐2305 LIBRARY OF VA GRANT‐CLRK OF COURT ‐ 6,780 8,099 6,780 8,099 8,099 024040‐2400 (2402) SCHOOL RESOURCE OFFICER GRANT ‐ 28,776 34,677 28,776 34,677 34,677

024040‐2500 VIC WITNESS ASSISTANCE 58,507 43,210 28,696 55,109 58,355 58,355

024040‐2505 DOMESTIC VIOLENCE VICTIM GRANT‐C.A. 45,000 34,606 36,774 45,000 22,500 22,500

024040‐2506 DOMESTIC VIOLENCE VICTIM GRANT‐SHERIFF(VOCA) 49,000 36,925 23,267 49,000 30,000 30,000

024040‐2550 PSAP GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2600 DGIF TIMBER SALES ‐ 27,723 ‐ ‐ ‐ ‐ 024040‐2601 2013 DGIF TIMBER SALES ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2650 DEQ MAPPING GRANT ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2800 LIBRARY FUNDS ‐ STATE ‐ 110,880 116,786 123,804 121,999 121,999

024040‐3025 SOCIAL SVCS QUALITY INITATIVE 10,775 ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL CATEGORICAL AID 344,290$ 512,176$ 418,528$ 523,433$ 477,658$ 477,658‐8.7% $

TOTAL TOTAL REVENUE FROM THE COMMONWEALTH 4,938,886$ 5,316,047$ 5,254,210$ 5,352,943$ 5,478,632$ 2.3% 5,478,632$







%

030000 **FEDERAL REVENUES** 57,709 176,282.39 031000 **PAYMENT IN LIEU OF TAXES**

031010‐0100 A P HILL 113$ 133$ 136$ 128$ 128$ 128$ 031010‐0400 FISH & WLDLF SVC REVENUE SHARE 1,650 1,914 1,659 1,650 1,650 1,650 TOTAL ‐ TOTAL PAYMENT IN LIEU OF TAXES 1,763$ 2,047$ 1,795$ 1,778$ 1,778$ 0.0% 1,778$

033000 **CATEGORICAL AID**

033030‐0200 LIBRARY E‐RATE ‐$ 33,204$ 56,531$ 28,292$ 32,344$ 32,344$

033030‐0300 FEMA‐EMERGENCY MGT. ASSISTANCE 12,120 24,180 12,116 24,180 12,120 12,120

033030‐0400 SHERIFF'S GRANTS ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0405 BULLETPROOF VEST GRANT 1,328 ‐ 8,428 2,328 2,328 2,328 033030‐0410 LAW ENFRCMNT TERRORISM PRV ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0415 BYRNE JUSTICE ASSISTANCE ‐ 26,850 ‐ ‐ ‐ ‐ 033030‐0420 RECOVERY ACT‐SHERIFF‐VAWS ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0421 RECOVERY ACT‐COM ATTY‐VAWS ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0425 V‐STOP GRANT ‐ VIC/WIT PROGRAM 26,498 63,864 127,017 21,945 32,000 32,000

033030‐0430 HOMELAND SECURITY PROGRAM ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0500 SAFER GRANT 2009 ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0510 SAFER GRANT 2010 ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0515 SAFER GRANT 2012 ‐ ‐ ‐ ‐ ‐ ‐ 033030‐0600 DMV GRANTS 16,000 15,341 30,860 20,000 22,000 22,000

033030‐0700 SCAAP FUNDS (PAMUNKEY JAIL) ‐ ‐ ‐ ‐ ‐ ‐ 033030‐1006 SHERIFF'S VDEM GRANT ‐ 10,797 ‐ ‐ ‐ ‐

DEQ MAPPING PROJECT ‐ ‐ ‐ ‐ ‐ ‐ SRO GRANT ‐ ‐ ‐ ‐ ‐

TOTAL ‐ TOTAL CATEGORICAL AID 55,946$ 174,235$ 234,952$ 96,745$ 100,792$ 4.2% 100,792$

TOTAL ‐ FEDERAL REVENUE 57,709$ 176,282$ 236,747$ 98,523$ 102,570$ 4.1% 102,570$

041050 **NON REVENUE RECEIPTS**

NEW PROCEEDS FROM CAPITAL LEASES ‐$ ‐$ ‐$ 2,660,000$ 134,500$ 134,500$ NEW TRANSFER FROM CDF ‐ ‐ 955,800 ‐ ‐ 041050‐7000 TRANSFERS FROM OTHER FUNDS ‐ ‐ ‐ ‐ 092100‐9900 TRANSFER FROM RESERVES 288,993 1,500,000 1,000,000 662,510 537,118 537,118

092100‐9999 BALANCE FORWARD 1,914,031 ‐ ‐ 20,000

TOTAL ‐ TOTAL TRANSFERS 2,203,024$ 1,500,000$ 1,000,000$ 4,298,310$ 671,618$ 671,618‐84.4% $ 48,786,541 56,702,987.64

TOTAL GENERAL FUND REVENUE 50,700,572$ 56,702,988$ 53,129,024$ 55,500,501$ 55,363,096$ 55,363,096‐0.2% $


OPERATINGEXPENDITURES

FY 2022 Expenditures by Type: Total $119,081,566, less intrafund transfers.

Employee Compensation Funding in the amount of $806,341 is included in the FY22 budget for a 5% pay increase for schools, $647,280 is included for a Public Safety Pay Plan implementation for Fire, EMS, and Sheriff department employees, $337,222 is included for a 5% pay increase for all part-time and full-time County employees effective July 1 and continued implementation of the “15-year rule” (full-time employees serving in same position for 15 years adjusted if below mid-point of appropriate grade).

Personnel The FY 2022 Adopted Budget does not increase the total authorized number of full-time equivalents (FTE).

Note: *CIP Fund, $1,341,340

*


Virginia Retirement System Contributions The County participates in the Virginia Retirement System’s (VRS) defined benefit & defined contribution plans on behalf of its employees. VRS administers pension plans for over 800 governmental entities. As a participant, the County is required to fund its pension plans using contribution rates which are solely stipulated by VRS.

Based on information received from VRS, the required contribution rate for Fiscal Year 2022 is 7.35% of covered payroll, the same rate as the prior fiscal year.

The County’s cost for its share of VRS contributions in FY 2020 was $750,611, at the rate of 9.2%.

Employee Medical Insurance The cost of medical and dental insurance is shared by the County and its employees. The County has a self-insurance plan administered by a third-party health insurance company with stop-loss reinsurance for specific and aggregate claims. The Self-Insurance Fund provides for health insurance payments through employer contributions and employee deductions.

The County received a estimated 3.2% increase for its annual health insurance renewal for the period of March 1, 2021 to February 28, 2022. The $139,408 increase will be absorbed by the County reserve from the Self-insurance plan.

The FY 2022 budget includes $3,114,508 for the County’s share of providing health and dental insurance to employees.


BoardofSupervisors

DescriptionandFunctionThe Board of Supervisors is an elected body representing Caroline County’s six election districts. The Board sets goals and objectives; establishes priorities for County programs and services; establishes County legislative and administrative policies through the adoption of ordinances and resolutions; and sets tax rates.

The Board of Supervisors is charged, collectively, with providing for the organization, conduct, and operation of all departments, boards, commissions, offices, and agencies of the County through the effective development and communication of desired County policy.

By a majority vote of all its members, the Board of Supervisors directly appoints the County Administrator, County Attorney, and members of various boards and commissions. The Board approves and adopts the Annual Budget and all appropriations for the County; including the number, titles, and compensation of all officers and employees of the County. Members of the Board of Supervisors receive nominal compensation for their services.

SummaryofIncrease/Decrease Four percent decrease in the Board of Supervisors department is due to reduction in hospital/medical insurance line item. The County’s FY 2022 budgeted portion of health insurance cost went down $13,315 from the FY 2021 budgeted amount.

StatusFY 2021-

2022* Adopted

Chairman L Salary 1 1 0

Vice-Chairman L Salary 1 1 0

Supervisor L Salary 4 4 0

6 6 0L= Legislative

Personnel Resources Authorized Positions

Classification TitleHourly/ Salary

FY 2020-2021 Diff.




FUND #-100 *** GENERAL FUND *** Expenditure Expenditure Expenditure Adopted

County Administrator % Adopted

Department Name FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

011010 ** BOARD OF SUPERVISORS **

011010‐1101 SALARIES AND WAGES ‐ REGULAR 117,157$ 117,000$ 117,000$ 117,000$ 117,000$ 117,000$ 011010‐2100 FICA 8,260 8,255 8,078 8,951 8,951 8,951 011010‐2300 HOSPITAL/MEDICAL INSURANCE 32,628 32,599 43,172 59,296 45,981 45,981 011010‐3160 OTHER CONTRACTUAL SERVICES 4,746 2,200 2,200 2,200 2,200 011010‐3600 ADVERTISING 8,813 14,432 11,265 9,000 10,000 10,000 011010‐5210 POSTAL SERVICES 1,973 108 92 260 260 260

011010‐5230 TELECOMMUNICATIONS 4,632 4,435 4,566 4,972 4,800 4,800 011010‐5307 PUBLIC OFFICIALS LIABILITY 6,226 6,301 6,136 6,350 6,350 6,350 011010‐5540 TRAVEL AND TRAINING EXPENSES 2,514 3,287 2,549 6,000 6,000 6,000 011010‐5811 VIRGINIA ASSOCIATION OF COUNTIES ‐ 6,298 12,728 6,405 10,000 10,000 011010‐5862 SPECIAL EVENTS 3,010 2,802 9,022 4,500 5,000 5,000 011010‐6001 OFFICE SUPPLIES 3,654 2,122 1,636 2,700 2,700 2,700 011010‐6002 MEALS AND FOOD SUPPLIES 3,771 3,385 2,193 4,000 3,000 3,000 011010‐6014 OTHER OPERATING SUPPLIES ‐ 233 ‐ ‐ ‐011010‐8202 FURNITURE & FIXTURES ‐ ‐ ‐ ‐ ‐ ‐011010‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ 2,400 2,400 2,400 TOTAL ‐‐TOTAL BOARD OF SUPERVISORS‐‐ 197,383$ 203,224$ 218,670$ 234,033$ 224,641$ ‐4% 224,641$


CountyAdministrator

DescriptionandFunctionThe County Administrator serves as the Chief Executive Officer for the County and is responsible to the Board of Supervisors for the proper administration of all County operations. The County Administrator is the duly authorized representative of the governing body who oversees the daily operations of County government, informs the board and public about County government matters, supervises personnel, manages County finances, oversees the enforcement of local ordinances and ensures that county operations are in compliance with relevant state and federal law.

SummaryofIncrease/Decrease Seven percent increase in the County Administrator’s budget is a result of a 5% pay increase to all employees and the continuation of part-time employees to man the front door at the County Administration building until December 2021 due to COVID-19 pandemic (2020). However, later determined that the front desk attendants will no longer be servicing the County after June 2021.

StatusFY 2021-

2022* Adopted

County Administrator

FT Salary 1 1 0

Deputy County Administrator

FT Salary 1 1 0

Assistant to the County Administrator

FT Salary 1 1 0

Human Resources Manager

FT Salary 1 1 0

Office Assistant PT Hourly 1 1 0

Front Desk PT Hourly 0 2 2

5 7 2FT = Full-Time, PT = Part-Time



FY 2020-2021 Diff.







012000 *GENERAL/FINANCIAL ADMINISTRATION

012100 ** COUNTY ADMINISTRATOR **

012100‐1101 SALARIES AND WAGES ‐ REGULAR 404,814$ 418,018 468,774$ 439,234$ 461,196$ 461,196$ 012100‐1201 SALARIES AND WAGES ‐ OVERTIME 2,008 1,022 3,425 2,000 2,000 2,000 012100‐1301 SALARIES AND WAGES ‐ PART TIME 16,411 17,123 18,701 24,002 41,377 41,377 012100‐2100 FICA 30,905 31,118 33,199 35,591 38,600 38,600 012100‐2210 RETIREMENT ‐ VRS 36,431 38,395 40,297 32,284 33,898 33,898 012100‐2300 HOSPITAL/MEDICAL INSURANCE 36,093 38,430 39,972 40,901 40,901 40,901 012100‐2400 GROUP LIFE INSURANCE 5,291 5,476 5,738 5,886 6,180 6,180 012100‐2600 UNEMPLOYMENT INSURANCE 262 243 137 135 210 210

012100‐2720 WORKER'S COMPENSATION INSURANCE 300 383 442 429 442 442

012100‐3160 OTHER CONTRACTUAL SERVICES 980 933 879 1,200 1,200 1,200 012100‐3310 REPAIRS & MAINTENANCE 49 51 489 500 500 500

012100‐3330 VEHICLE REPAIR 693 1,212 163 1,200 1,200 1,200 012100‐3600 ADVERTISING ‐ ‐ ‐ 500 500 500

012100‐5210 POSTAL SERVICES 517 456 342 600 600 600

012100‐5230 TELECOMMUNICATIONS 6,454 5,874 6,148 6,250 6,250 6,250 012100‐5305 MOTOR VEHICLE INSURANCE 1,033 1,033 516 1,200 1,000 1,000 012100‐5410 LEASE/RENTAL OF EQUIPMENT 2,431 2,043 1,857 2,100 2,100 2,100 012100‐5540 TRAVEL AND TRAINING EXPENSES 2,278 2,042 4,194 3,000 3,000 3,000 012100‐5810 DUES AND ASSOCIATION MEMBERS 2,730 2,280 3,950 2,700 3,000 3,000 012100‐5862 SPECIAL EVENTS 7,814 6,951 1,602 2,500 2,500 2,500 012100‐6001 OFFICE SUPPLIES 1,682 1,574 1,676 2,000 2,000 2,000 012100‐6002 MEALS AND FOOD SUPPLIES 600 329 624 700 700 700

012100‐6008 VEHICLE & POWER EQUIPMENT FUEL 989 954 707 1,200 1,000 1,000 012100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 175 82 ‐ 200 200 200

012100‐6012 BOOKS AND SUBSCRIPTIONS 1,455 2,224 1,450 1,800 1,500 1,500 012100‐6014 OTHER OPERATING SUPPLIES ‐ 574 347 500 500 500

012100‐8207 DATA PROCESSING EQUIPMENT ‐ 2,505 2,092 2,500 2,500 2,500 TOTAL ‐‐TOTAL COUNTY ADMINISTRATOR‐‐ 562,393$ 581,324$ 637,721$ 611,112$ 655,053$ 7% 655,053$


ContractualServices

The following services of Caroline County are contracted out; therefore, there are no personnel resources accounted for these services.

LegalServicesThe Richmond law firm Sands Anderson acts as County Attorney for Caroline County. The County Attorney represents the County in all civil legal matters and is responsible for providing a full range of legal services to the Board of Supervisors and County staff. This office drafts or reviews proposed County ordinances and represents the County and its agencies in litigation. In addition, the County Attorney drafts or reviews all deeds, leases, contracts, bonds and other legal documents.

ProfessionalServicesThis budget accounts for professional consulting services required by the County on an occasional basis. Examples include mass real estate appraisal services for a general reassessment, which occurs every 4 to 6 years, classification and compensation studies, etc.

LegislativeAuditThe Board of Supervisors contracts with a qualified independent certified public accountant to perform an annual financial audit in accordance with generally accepted auditing standards contained in Government Auditing Standards issued by the Comptroller General of the United States; the provision of the Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations; and the Specifications for Audits of Counties, Cities and Towns issued by the Auditor of Public Accounts.

PublicCommunicationsOfficeThis budget covers expenses related to providing communication related materials to the public including pamphlets, flyers and photography.

SummerEmploymentProgramEach summer, the County temporarily hires high school and college students who reside in Caroline County to work primarily in the Department of Public Works and Department of Parks & Recreation.

SummaryofIncrease/Decrease Legal Services has a budgeted 8% increase due to anticipated legal services needed for Economic Development projects, Four Winds Campgrounds, Fox Springs, and Sparta Fire Station. While Professional Services is budgeted to have a 39% decrease, since the general reassessment was budgeted in FY 2021 and there is no reassessment in FY 2022.







012210 **LEGAL SERVICES**

012210‐3150 LEGAL SERVICES 226,519$ 216,660$ 251,613$ 204,000$ 204,000$ 204,000$ 012210‐3150 ‐L 03 LEGAL SERVICES ‐ ZONING & PLANNING 5,721 22,310 6,472 10,000 7,500 7,500 012210‐3150 22 CABLE TV FRANCHISE ‐ ‐ ‐ ‐ ‐ ‐012210‐3150 23 MOSS NECK ZONING ISSUE ‐ ‐ ‐ ‐ ‐ ‐012210‐3150 24 QUARLES SWM ISSUE ‐ ‐ ‐ ‐ ‐ ‐012210‐3150 25 BELMONT AGREEMENT ISSUES ‐ ‐ ‐ ‐ ‐ ‐012210‐3150 28 ECONOMIC DEVEOPMENT PROJECTS 7,641 8,024 6,933 ‐ 5,000 5,000 012210‐3150 29 AQUA VIRGINIA 41,885 19,899 ‐ ‐ ‐ ‐012210‐3150 30 CHANEY SE LAWSUIT 3,629 ‐ ‐ ‐ ‐ ‐012210‐3150 31 HAYES LAWSUIT ‐ ‐ ‐ ‐ ‐ ‐012210‐3150 L32 FOUR WINDS CAMPGRD ZONE ENFOR 42,793 23,514 10,648 ‐ 7,500 7,500 012210‐3150 SHELTON ET AL 620 ‐ ‐ ‐ ‐ ‐012210‐3150 L34 FOX SPRINGS FARM 43,304 16,526 19,993 ‐ 7,500 7,500 012210‐3150 L35 CAROLINE DETENTION FACILITY PROJ 3,835 14,278 ‐ ‐ ‐ ‐012210‐3150 L36 PORT ROYAL WATER SYSTEM ‐ 17,227 ‐ ‐ ‐ ‐012210‐3150 L37 NEWCHOK LAWSUIT COR ‐ 177 11,823 ‐ ‐ ‐012210‐3150 L38 SPARTA FIRE STATION ‐ ‐ 8,656 ‐ 5,000 5,000 012210‐3155 OTHER LEGAL SERVICES 24,976 2,500 ‐ 15,000 10,000 10,000 TOTAL ‐‐TOTAL LEGAL‐‐ 400,921$ 341,115$ 316,136$ 229,000$ 246,500$ 8% 246,500$







012230 **PROFESSIONAL SERVICES**

012230‐3100 PROFESSIONAL SERVICES 11,694$ 3,514$ 679$ 20,000$ 10,000$ 10,000$ 012230‐3160 GENERAL REASSESSMENT ‐ 2,000 161,312 150,000 750 750

TRANSFER TO RESERVES FOR FUTURE REASSESSMENT ‐ ‐ ‐ 75,000 75,000 012230‐3162 ACTUARIAL STUDY‐OPEB BENEFIT 6,080 ‐ 2,000 ‐ ‐ ‐012230‐3165 PAY STUDY 16,325 ‐ ‐ ‐ 10,000 10,000 012230‐3170 PROFESSIONAL SERVICES‐TRAINING ‐ ‐ ‐ ‐ ‐ ‐012230‐3180 PROFESSIONAL SERVICES‐FINANCE 15,600 16,052 16,309 20,000 20,000 20,000 012230‐8208 RADIO SYSTEM ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL PROFESSIONAL SERVICES‐‐ 49,699$ 21,566$ 180,300$ 190,000$ 115,750$ ‐39% 115,750$

012240 ** LEGISLATIVE AUDIT **

012240‐3120 ACCOUNTING AND AUDITING SERVICES 52,467$ 59,400$ 60,500$ 105,000$ 105,000$ 105,000$ TOTAL ‐‐TOTAL LEGISLATIVE AUDIT‐‐ 52,467$ 59,400$ 60,500$ 105,000$ 105,000$ 0% 105,000$

012250 ** PUBLIC COMMUNICATIONS OFFICE**

012250‐3160 OTHER CONTRACTUAL SERVICES 8,168$ 7,569$ 8,058$ 8,000$ 8,000$ 8,000$ 012250‐6001 OFFICE SUPPLIES ‐ ‐ 60 200 200 200

TOTAL ‐‐TOTAL PUBLIC COMMUNICATIONS‐‐ 8,168$ 7,569$ 8,118$ 8,200$ 8,200$ 0% 8,200$

012260 ** SUMMER EMPLOYMENT PROGRAM

012260‐1301 SALARIES AND WAGES ‐ PART TIME 10,597$ 4,295$ 3,141$ 12,500$ 12,500$ 12,500$ 012260‐2100 FICA 715 392 240 956 956 956

012260‐2600 UNEMPLOYMENT INSURANCE 45 37 74 76 75 75 012260‐2720 WORKER'S COMPENSATION INSURANCE ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL SUMMER EMPLOYMENT‐‐ 11,357$ 4,724$ 3,455$ 13,533$ 13,531$ 0% 13,531$


CommissioneroftheRevenue

DescriptionandFunctionThe Commissioner of the Revenue is a state constitutional officer as set forth in the Constitution of Virginia. It is an elected position for a four-year term. The Commissioner is responsible for maintaining real estate ownership records and administering the Land Use Program and Tax Relief for the Elderly/Disabled Program, assessing all personal property and the qualifying of vehicles entitled to the Personal Property Tax Relief Act, and overseeing the filing process of the Virginia State income tax of Caroline County residents. Local personal and real property tax rates are set annually by the Board of Supervisors.

SummaryofIncrease/Decrease The Commissioner of the Revenue’s budget increased 6% due to a 5% pay increase for all employees.

StatusFY 2021-

2022* Adopted

Commissioner of Revenue

FT Salary 1 1 0

Deputy Commissioner of Revenue IV

FT Salary 1 1 0

Deputy Commissioner of Revenue II

FT Salary 1 1 0

Deputy Commissioner of Revenue I

FT Salary 2 2 0

Tax Examiner FT Salary 5 5 0

DMV Specialist FT Salary 2 2 0

System Administrator

FT Salary 1 1 0

DMV Specialist PT Hourly 1 1 0




FY 2020-2021 Diff.







012310 ** COMMISSIONER OF THE REVENUE*

012310‐1101 SALARIES AND WAGES ‐ REGULAR 506,142$ 517,560 537,650$ 549,924$ 584,527$ 584,527$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐012310‐1201 SALARIES AND WAGES ‐ OVERTIME 1,490 1,589 2,683 4,055 4,055 4,055 012310‐1301 SALARIES AND WAGES ‐ PART TIME 5,319 6,606 6,797 24,002 14,002 14,002 012310‐2100 FICA 37,094 38,061 39,783 44,216 46,098 46,098 012310‐2210 RETIREMENT ‐ VRS 45,875 47,365 48,569 40,419 42,963 42,963 012310‐2300 HOSPITAL/MEDICAL INSURANCE 120,954 120,335 127,448 140,631 167,584 167,584 012310‐2400 GROUP LIFE INSURANCE 6,658 6,799 6,916 7,369 7,833 7,833 012310‐2500 DISABILITY INSURANCE 1,350 1,395 1,403 1,348 1,697 1,697 012310‐2600 UNEMPLOYMENT INSURANCE 700 725 365 378 546 546


012310‐3100 PROFESSIONAL SERVICES 4,187 3,808 4,342 4,200 4,200 4,200 012310‐3160 OTHER CONTRACTUAL SERVICES 15,637 15,598 13,335 15,130 15,130 15,130 012310‐3181 PROF SERVICES‐COMPUTER‐COUNTY 1,479 1,778 679 4,000 4,000 4,000 012310‐3200 TEMPORARY HELP ‐ ‐ ‐ ‐ ‐ ‐012310‐3320 MAINTENANCE SERVICE CONTRACT ‐ ‐ ‐ 2,000 ‐ ‐012310‐3330 VEHICLE REPAIR ‐ ‐ 494 750 750 750

012310‐3600 ADVERTISING 477 ‐ ‐ 500 500 500

012310‐5210 POSTAL SERVICES 13,658 14,338 14,527 14,500 15,000 15,000 012310‐5230 TELECOMMUNICATIONS 3,594 5,148 3,016 3,500 3,500 3,500 012310‐5305 MOTOR VEHICLE INSURANCE ‐ ‐ 516 616 616 616

012310‐5410 LEASE/RENTAL OF EQUIPMENT 3,346 3,104 2,705 4,000 4,000 4,000 012310‐5540 TRAVEL AND TRAINING EXPENSE 5,054 5,074 4,993 6,000 6,000 6,000 012310‐5810 DUES AND ASSOCIATION MEMBERS 1,860 1,870 1,630 2,800 2,800 2,800 012310‐6001 OFFICE SUPPLIES 3,374 2,973 3,174 5,500 5,500 5,500 012310‐6008 VEHICLE & POWER EQUIPMENT FUEL 30 254 578 800 800 800

012310‐6011 UNIFORMS AND WEARING APPAREL ‐ 85 156 260 260 260

012310‐6012 BOOKS AND SUBSCRIPTIONS 457 437 2,368 3,000 3,000 3,000 012310‐6014 OTHER OPPERATING SUPPLIES 1,686 100 ‐ ‐ ‐ ‐012310‐6022 FORMS 5,119 5,704 4,913 6,000 6,000 6,000 012310‐6034 MAPPING SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐012310‐8202 FURNITURE AND FIXTURES ‐ ‐ 8,715 ‐ ‐ ‐012310‐8205 MOTOR VEHICLES & EQUIPMENT ‐ 29,128 ‐ ‐ ‐ ‐012310‐8207 DATA PROCESSING EQUIPMENT 157 4,364 713 2,000 2,000 2,000 TOTAL ‐‐TOTAL COMMISSIONER OF THE REVENUE‐‐ 786,078$ 834,721$ 839,069$ 888,498$ 943,960$ 6% 943,960$


Treasurer

DescriptionandFunctionThe Treasurer is a Constitutional Officer who is elected every four (4) years by the citizens of Caroline County. The Treasurer is charged with collecting taxes and other revenue of the County. Tax collection involves the billing and collection of current receivables and the management of a delinquent collection program. The Treasurer is responsible for the safeguarding of receipts and managing the County’s investment program and banking relationships. Beginning in 2003, the offices of the Treasurer and the Commissioner of the Revenue opened a joint DMV Select Office.

SummaryofIncrease/DecreaseThe Treasurer’s department’s 2% increase is due to pay adjustment of 5% across all employees, all other accounts remained the same.

StatusFY 2021-

2022* Adopted

Treasurer FT Salary 1 1 0

Deputy Treasurer/Accounting

FT Salary 1 1 0

Deputy Treasurer/Customer Service

FT Salary 1 1 0

Deputy Treasurer/Compliance

FT Salary 1 1 0

Compliance Clerk FT Salary 1 1 0

Customer Service Agent III

FT Salary 1 1 0

Customer Service Agent I

FT Salary 3 3 0

Customer Service Agent

PT Houly 1 1 0




FY 2020-2021 Diff.







012410 ** TREASURER **

012410‐1101 SALARIES AND WAGES ‐ REGULAR 337,658$ 319,216$ 391,989$ 402,969$ 421,013$ 421,013$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐012410‐1201 SALARIES AND WAGES ‐ OVERTIME 4,416 4,543 4,362 5,500 4,500 4,500 012410‐1301 SALARIES AND WAGES ‐ PART TIME 47,542 71,603 15,184 39,252 41,214 41,214 012410‐2100 FICA 28,627 29,097 30,068 34,251 35,705 35,705 012410‐2210 RETIREMENT ‐ VRS 29,544 28,985 36,003 29,047 30,944 30,944 012410‐2300 HOSPITAL/MEDICAL INSURANCE 69,097 67,070 92,558 95,628 101,265 101,265 012410‐2400 GROUP LIFE INSURANCE 4,291 4,165 5,126 5,296 5,642 5,642 012410‐2500 DISABILITY INSURANCE 617 844 1,119 1,341 1,383 1,383 012410‐2600 UNEMPLOYMENT INSURANCE 565 532 255 297 378 378


012410‐3160 OTHER CONTRACTUAL SERVICES 1,392 911 1,039 1,100 1,100 1,100 012410‐3172 BACKGROUND INVESTIGATIONS 45 ‐ ‐ ‐ ‐ ‐012410‐3181 PROF SERVICES‐COMPUTER‐COUNTY 2,462 2,333 1,102 2,600 2,500 2,500 012410‐3310 REPAIRS AND MAINTENANCE 701 159 ‐ 500 500 500

012410‐3320 MAINTENANCE SERVICE CONTRACT 972 989 1,017 1,200 1,200 1,200 012410‐3600 ADVERTISING 909 703 778 1,500 1,500 1,500 012410‐5210 POSTAL SERVICES 44,823 38,253 40,711 45,000 45,000 45,000 012410‐5230 TELECOMMUNCATIONS 1,694 3,970 1,523 4,000 3,000 3,000 012410‐5410 LEASE/RENT OF EQUIPMENT 1,719 1,568 1,621 1,900 1,700 1,700 012410‐5430 SAFETY DEPOSIT BOX RENTAL 40 40 40 40 40 40 012410‐5540 TRAVEL AND TRAINING EXPENSE 1,225 3,151 1,984 3,850 3,000 3,000 012410‐5810 DUES AND ASSOCIATION MEMBERS 945 950 950 1,100 1,000 1,000 012410‐6001 OFFICE SUPPLIES 8,198 11,116 7,456 9,500 9,500 9,500 012410‐6011 UNIFORMS AND WEARING APPAREL ‐ ‐ ‐ ‐ ‐ ‐012410‐6021 AUTO TAGS & RECEIPT BOOKS ‐ ‐ ‐ ‐ ‐ ‐012410‐6023 TAX TICKETS 11,835 11,919 11,842 12,500 12,500 12,500 012410‐6024 BANK SERVICE FEES 5,872 18,000 10,000 10,000 012410‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ ‐ ‐ ‐012410‐8207 DATA PROCESSING EQUIPMENT 1,937 550 902 3,000 2,000 2,000 TOTAL ‐‐TOTAL TREASURER‐‐ 601,528$ 603,038$ 653,933$ 719,870$ 737,084$ 2% 737,084$


FinanceDepartment

DescriptionandFunctionThe Finance Department works in conjunction with the Treasurer's Office to ensure the financial integrity of the County's governmental operations. It provides a wide range of financial services to all County operations maintaining the highest level of customer service for citizens and intradepartmental contacts.

The Department of Finance is organizationally structured into two operational categories: Financial Administration and Purchasing/Procurement. All employees and operations within the Finance Department are managed and directed by the Director of Finance. The day-to-day duties of Department of Finance include procurement of goods and services for county departments; processing accounts payable and payroll functions for all County programs and departments; providing monthly and yearly financial statements; administering the cash management and investment programs; and maintaining the records of the County’s fixed assets.

Other duties include maintaining financial compliance and reporting, including coordination of the annual audit for the County. The Department of Finance also coordinates the sale of bonds for long term financing as needed for capital projects with the Financial Advisors. In addition, the Department coordinates the capital improvement planning and annual budget process, monitors on-going activity, and helps prepare financial forecasts.

SummaryofIncrease/Decrease:The Finance department’s adopted budget is increased by 3% due to the 5% pay adjustment to all employees and a reduction in hospital/medical insurance.

StatusFY 2021-

2022* Adopted

Director of Finance FT Salary 1 1 0

Accounting Manager FT Salary 1 1 0

Account Clerk II FT Salary 1 1 0

Purchasing Manager FT Salary 1 1 0




FY 2020-2021 Diff.







012430 ** FINANCE **

012430‐1101 SALARIES AND WAGES ‐ REGULAR 272,332$ 208,905$ 215,101$ 276,294$ 295,775$ 295,775$ 012430‐1201 SALARIES AND WAGES ‐ OVERTIME ‐ ‐ ‐ 500 500 500

012430‐1301 SALARIES AND WAGES ‐ PART TIME 26,389 42,259 18,256 ‐ ‐ ‐012430‐2100 FICA 22,199 18,145 17,085 21,175 22,665 22,665 012430‐2210 RETIREMENT ‐ VRS 21,504 19,161 19,729 20,308 21,739 21,739 012430‐2300 HOSPITAL/MEDICAL INSURANCE 28,878 39,817 37,072 57,982 50,414 50,414 012430‐2400 GROUP LIFE INSURANCE 3,123 2,783 2,809 3,702 3,963 3,963 012430‐2500 DISABILITY INSURANCE 274 300 600 644 958 958

012430‐2600 UNEMPLOYMENT INSURANCE 362 231 89 196 168 168


012430‐3160 OTHER CONTRACTUAL SERVICES 1,744 118 12,185 2,500 2,500 2,500 012430‐3201 SERVICE FEES ‐ 20 ‐ ‐ ‐ ‐012430‐3320 MAINTENANCE SERVICE CONTRACT 1,528 1,565 1,619 1,565 1,600 1,600 012430‐3600 ADVERTISING 739 ‐ 302 1,800 1,000 1,000 012430‐3843 PENALTY CHARGES 5 ‐ ‐012430‐5210 POSTAL SERVICES 2,203 2,734 2,797 3,500 3,000 3,000 012430‐5230 TELECOMMUNICATIONS 1,638 1,136 1,122 1,900 1,900 1,900 012430‐5308 GENERAL LIABILITY INSURANCE 12,910 16,866 13,108 17,500 16,500 16,500 012430‐5410 LEASE/RENTAL OF EQUIPMENT 8,971 8,987 10,431 10,000 10,000 10,000 012430‐5540 TRAVEL AND TRAINING EXPENSE ‐ 672 598 3,000 3,000 3,000 012430‐5810 DUES AND ASSOCIATION MEMBERS 248 1,524 1,524 1,000 1,000 1,000 012430‐6001 OFFICE SUPPLIES 2,719 4,674 3,501 4,000 4,000 4,000 012430‐6002 FOOD AND FOOD SUPPLIES 53 ‐ 8 ‐ ‐ ‐012430‐6008 VEHICLE & POWER EQUIPMENT FUEL ‐ 102 ‐ ‐ ‐ ‐012430‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 150 150 150

012430‐6014 OTHER OPERATING SUPPLIES ‐ 38 ‐ ‐ ‐012430‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ ‐ 1,400 1,400 012430‐8207 DATA PROCESSING EQUIPMENT 170 614 ‐ 2,500 2,500 2,500 TOTAL ‐‐TOTAL FINANCE DEPARTMENT‐‐ 408,194$ 370,895$ 358,302$ 430,529$ 445,058$ 3% 445,058$


InformationTechnology

DescriptionandFunctionInformation Technology services are focused on implementing, operating and maintaining County computer systems, as well as a wide area network which provides access to the County’s central computer systems and various state systems. Information Technology’s role in meeting the system and technological needs of departments and related entities is to continue to provide the support and leadership, where applicable, in ensuring a 24/7 fully functioning computer and system environment, with proper security, controls, archives and contingency plans.

SummaryofIncrease/DecreaseThe Information Technology department reflects a 9% decrease due to the reduction in maintenance service contracts and hospital/medical insurance. Employees in the information technology department received the 5% pay adjustment.

StatusFY 2021-

2022* Adopted

Director of IT FT Salary 1 1 0

Information Technology Technician

FT Salary 1 1 0

Computer Techinician PT Hourly 0 1 1




FY 2020-2021 Diff.







012510 **INFORMATION TECHNOLOGY**

012510‐1101 SALARIES AND WAGES ‐ REGULAR 66,520$ 109,906$ 127,257$ 126,133$ 132,440$ 132,440$ 012510‐1201 SALARIES AND WAGES ‐ OVERTIME 16 1,187 1,000 1,000 1,000 012510‐1301 SALARIES AND WAGES ‐ PART TIME ‐ ‐ ‐ 14,560 14,560 012510‐2100 FICA 4,799 7,762 9,252 9,726 11,322 11,322 012510‐2210 RETIREMENT ‐ VRS 6,002 9,858 11,604 9,271 9,734 9,734 012510‐2300 HOSPITAL/MEDICAL INSURANCE 10,956 26,015 26,574 57,982 25,287 25,287 012510‐2400 GROUP LIFE INSURANCE 872 1,429 1,652 1,690 1,775 1,775 012510‐2500 DISABILITY INSURANCE 393 644 676 666 699 699

012510‐2600 UNEMPLOYMENT INSURANCE 50 148 ‐ 54 84 84 012510‐2720 WORKER'S COMPENSATION INSURANCE 59 61 71 127 100 100

012510‐3137 SECURITY ELECTION SERVICES ‐ ‐ ‐ ‐ ‐012510‐3160 OTHER CONTRACTUAL SERVICES 47,855 39,066 41,417 48,000 48,000 48,000 012510‐3181 PROFESSIONAL SERVICES COMPUTER 42,989 14,244 5,500 10,000 10,000 012510‐3310 REPAIRS AND MAINTENANCE 641 ‐ 6,125 15,000 10,000 10,000 012510‐3320 MAINTENANCE SERVICE CONTRACT 39,975 11,189 30,868 75,000 50,000 50,000 012510‐5210 POSTAL SERVICES ‐ ‐ 435 ‐ 100 100

012510‐5230 TELECOMMUNICATIONS 35,048 56,701 40,052 50,024 50,000 50,000 012510‐5305 MOTOR VEHICLE INSURANCE ‐ 516 516 516 516

012510‐5310 CYBER RISK INSURANCE 2,500 ‐ ‐ 2,750 2,500 2,500 012510‐5410 LEASE OF EQUIPMENT 2,565 ‐ ‐ 7,497 5,000 5,000 012510‐5540 TRAVEL EXPENSE ‐ ‐ 3,057 3,000 1,500 1,500 012510‐5810 DUES AND ASSOCIATION MEMBERSHIPS ‐ ‐ ‐ ‐ ‐ ‐012510‐6001 OFFICE SUPPLIES 911 ‐ 100 1,500 1,000 1,000 012510‐6008 VEHICLE & POWER EQUIPMENT FUEL ‐ 305 253 500 300 300

012510‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 100 100 100

012510‐6014 OTHER OPERATING SUPPLIES 15,788 11,498 11,658 10,000 10,000 10,000 012510‐6036 SECURITY ELECTION MAT\SUPPLIES ‐ ‐ ‐ ‐ ‐012510‐8202 FURNITURE AND FIXTURES 4,016 ‐ ‐ ‐ ‐012510‐8207 DATA PROCESSING EQUIPMENT 28,271 4,088 41,887 35,000 35,000 35,000 TOTAL ‐‐TOTAL INFORMATION TECHNOLOGY DEPARTMENT‐‐ 263,205$ 325,691$ 368,885$ 461,035$ 421,017$ ‐9% 421,017$

TOTAL GENERAL ADMINISTRATION 3,144,011 3,150,044 3,426,419$ 3,656,776$ 3,691,153$ 1% 3,691,153$


ElectoralBoardandOfficialsDescriptionandFunctionThe Electoral Board is a three-member board appointed by the Circuit Court to administer the election laws and other regulations promulgated by the State Board of Elections. The Electoral Board appoints the General Registrar and Election Officials and accepts Candidate Contribution Reports from candidates who run for elected office from previous elections. The Electoral Board also supervises the elections to verify compliance with the law and verifies the results to the State Board of Elections. Members of the Electoral Board are appointed to staggered terms.

SummaryofIncrease/DecreaseThe Electoral Board and Officials department reflects a 32% increase due to an increase in the election supplies-ballots and election security.

RegistrarDescriptionandFunctionThe Registrar’s office provides the following services: conducts all federal, state, local, and town elections and primaries under the guidance of the Electoral Board in accordance with federal and state laws, coordinates the filing of local candidates for office, maintains accurate registration and election records, registers all eligible citizens to vote.

SummaryofIncrease/DecreaseThe Registrar’s department reflects a 27% increase due to voting equipment upgrades, mandated salary increases, as well as 5% pay adjustment to all employees.

StatusFY 2021-

2022* Adopted

Electoral Board Chair PT Salary 1 1 0

Electoral Board Vice Chair

PT Salary 1 1 0

Electoral Board Secretary

PT Salary 1 1 0

3 3 0L= Legislative



FY 2020-2021 Diff.

StatusFY 2021-

2022* Adopted

Registrar FT Salary 1 1 0

Assistant Registrar FT Salary 1 1 0

Assistant Registrar PT Hourly 2 2 0

4 4 0FT = Full-Time, PT= Part-Time



FY 2020-2021 Diff.







013000 **ELECTORAL BOARD AND OFFICIALS**

013100‐1700 BOARD FEES 8,578$ 8,550$ 8,851$ 8,851$ 8,851$ 8,851$ 013100‐2100 FICA 656 657 677 677 677 677

013100‐3120 AUDIT ‐ ‐ ‐ ‐ ‐013100‐3137 ELECTION SECURITY ‐ 10,995 ‐ 15,000 15,000 013100‐3160 OTHER CONTRACTUAL SERVICES 2,500 ‐ ‐ ‐ ‐ ‐013100‐3167 ELECTION SECURITY 9,304 ‐ ‐ ‐013100‐3210 OFFICERS AND POLLWORKERS 23,365 14,127 36,080 30,000 33,000 33,000 013100‐3310 REPAIRS AND MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐013100‐3320 MAINTENANCE SERVICE CONTRACT 7,643 9,094 7,551 9,000 10,000 10,000 013100‐3500 PRINTING 759 ‐ 2,000 2,000 2,000 013100‐3600 ADVERTISING 180 453 1,944 1,000 1,500 1,500 013100‐5210 POSTAL SERVICES 183 157 142 1,000 3,000 3,000 013100‐5410 LEASE/RENT OF EQUIPMENT ‐ ‐ ‐ ‐ ‐013100‐5420 LEASE/RENTAL OF BUILDINGS 800 700 2,100 1,400 1,400 1,400 013100‐5510 MILEAGE ‐ ‐ ‐ ‐ ‐ ‐013100‐5540 TRAVEL AND TRAINING EXPENSES 3,201 2,456 2,034 3,600 3,600 3,600 013100‐5810 DUES AND ASSOCIATION MEMBERS 180 180 180 200 200 200

013100‐6001 OFFICE SUPPLIES 2,723 9,609 2,557 5,000 5,000 5,000 013100‐6002 MEALS AND MEAL SUPPLIES 76 40 ‐ 600 600 600

013100‐6029 ELECTION SUPPLIES ‐ BALLOTS 12,508 7,060 17,260 15,000 20,000 20,000 013100‐8201 MACHINERY AND EQUIPMENT 2,837 4,668 1,765 5,000 5,000 5,000 013100‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ ‐ ‐ ‐013100‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL ELECTORIAL BOARD‐‐ 65,431$ 58,510$ 101,441$ 83,328$ 109,828$ 32% 109,828$

013200 ** REGISTRAR **

013200‐1101 SALARIES AND WAGES ‐ REGULAR 86,993$ 94,161$ 100,041$ 99,278$ 122,613$ 122,613$ 013200‐1201 SALARIES AND WAGES‐OVERTIME 1,583 ‐ 1,117 2,500 2,500 2,500 013200‐1301 SALARIES AND WAGES ‐ PART TIME 21,540 22,102 27,157 22,461 23,584 23,584 013200‐2100 FICA 8,346 8,816 9,737 9,504 11,375 11,375 013200‐2210 RETIREMENT ‐ VRS 7,909 8,447 9,133 7,297 9,012 9,012 013200‐2300 HOSPITAL/MEDICAL INSURANCE 6,170 6,601 7,462 7,462 7,462 7,462 013200‐2400 GROUP LIFE INSURANCE 1,148 1,234 1,301 1,330 1,643 1,643 013200‐2500 DISABILITY INSURANCE 197 225 220 217 228 228



013200‐3160 OTHER CONTRACTUAL SERVICES ‐ ‐ ‐ ‐ ‐ ‐013200‐3310 REPAIRS & MAINTENANCE ‐ ‐ ‐ 300 300 300

013200‐3600 ADVERTISING ‐ ‐ ‐ 300 300 300







013200‐5110 ELECTRICAL SERVICES ‐ ‐ ‐ 1,000 ‐ ‐013200‐5125 HEATING/AC ‐ ‐ ‐ 500 ‐ ‐013200‐5150 WATER/SEWER ‐ ‐ ‐ 500 ‐ ‐013200‐5210 POSTAL SERVICES 3,581 2,528 2,917 4,000 6,000 6,000 013200‐5230 TELECOMMUNICATIONS 1,052 1,133 1,113 1,200 3,300 3,300 013200‐5410 LEASE/RENT OF EQUIPMENT 3,365 3,129 2,796 4,500 ‐ ‐013200‐5420 LEASE/RENT OF BUILDING ‐ ‐ 1,461 ‐ ‐ ‐013200‐5540 TRAVEL AND TRAINING EXPENSES 2,395 2,902 300 6,000 6,000 6,000 013200‐5810 DUES AND ASSOCIATION MEMBERS 30 245 1,415 350 350 350

013200‐6001 OFFICE SUPPLIES 2,427 1,702 ‐ 5,000 5,000 5,000 013200‐6002 MEALS AND FOOD SUPPLIES 83 ‐ ‐ ‐ ‐ ‐013200‐8201 VOTING EQUIPMENT ‐ ‐ 22,500 22,500 013200‐8202 FURNITURE AND FIXTURES ‐ 886 ‐ 1,000 1,000 1,000 013200‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ 3,000 3,000 3,000 TOTAL ‐‐TOTAL REGISTRAR‐‐ 147,054$ 154,363$ 166,372$ 177,907$ 226,493$ 27% 226,493$

TOTAL ‐ * *ELECTORAL BOARD AND OFFICIALS 212,485$ 212,873$ 267,813$ 261,235$ 336,321$ 29% 336,321$


CircuitCourt

DescriptionandFunctionThe Circuit Court of Caroline is a trial court of general jurisdiction which has authority to try both civil and criminal cases. The Supreme Court of Virginia establishes the rules of practice and procedures for the Circuit Court. The Circuit Court Judge is appointed to an eight-year term by the General Assembly. The Circuit Court has appellate jurisdiction over all appeals from the General District Court and Juvenile & Domestic Relations Court. These cases are heard from the beginning as though there had been no prior trial. A final judgment of the Circuit Court may be appealed to the Virginia Court of Appeals or the Supreme Court of Virginia, depending on the nature of the case.

SummaryofIncrease/DecreaseThe Circuit Court department reflects a 5% increase due to the 5% pay adjustment for the employee and an increase to meals and food supplies.

GeneralDistrictCourt

DescriptionandFunctionGeneral District Court judges are responsible for hearing all criminal, traffic, and civil cases (up to $15,000) and all preliminary hearings on felony cases. The employees of this Court are State employees; this budget allocates funds for the County's portion of the court’s operating expenses.

SummaryofIncrease/DecreaseThe General District Court reflects a 7% decrease due to the removal of postal services expenditures. There is a slight increase to office supplies and furniture and fixtures for the purchase of new chairs.

Magistrates

DescriptionandFunctionIn many instances, a citizen's first contact with Virginia’s judicial system comes through the Office of the Magistrate. A principal function of the magistrate is to provide an independent, unbiased review of complaints of criminal conduct brought to the office by law enforcement or the general public. Magistrate duties include issues various types of processes such as

StatusFY 2021-

2022* Adopted

Judicial Assistant FT Salary 1 1 0




FY 2020-2021 Diff.


arrest warrants, summonses, bonds, search warrants, subpoenas, and certain civil warrants, and conducts bail hearings in instances in which an individual is arrested on a warrant charging him or her with a criminal offense. Magistrates provide services on an around-the-clock basis, conducting hearings in person or through the use of videoconferencing systems.

SummaryofIncrease/DecreaseThe Magistrates budget reflects a 2% decrease due to a $50 reduction in furniture and fixtures.

JuvenileandDomesticRelationsCourt

DescriptionandFunctionThe Juvenile and Domestic Relations District Court (JDR) is a limited jurisdiction trial court that hears cases involving children and families. JDR Court differs from other courts in its duty to protect the confidentiality (privacy) of all juveniles coming before the court and in its commitment to rehabilitate or treat, rather than punish those who come before the court. The welfare of the child and the family is the paramount concern in the court’s proceedings. In other respects, juvenile courts have the same requirements and provide the same safeguards as other courts in the court system. This court does not, however, conduct jury trials. A judge hears all cases. The JDR court is not a court of record.

SummaryofIncrease/DecreaseThe Juvenile & Domestic Court department reflects a 31% increase due to increases in telecommunications for secure wireless internet and lease/rental of equipment for a postage machine.

ClerkoftheCircuitCourt

DescriptionandFunctionThe Clerk of the Circuit Court is a Constitutional officer elected by the citizens of Caroline County for an eight (8) year term. The primary functions of this office are to provide administrative support staff for all aspects of the circuit court, to act as a probate judge, and to serve as the official recorder of all land records as prescribed by law.

The clerk is also responsible for issuing marriage licenses, concealed weapon permits, processing notary applications, recording judgments and releases, filing financial statements and name changes.

SummaryofIncrease/DecreaseThe Clerk of the Circuit Court department reflects a 5% increase due to the 5% pay adjustment to all employees and an increase in microfilming/scanning due to projected increase in land record recordings.


JuvenileCrimeControlAct

DescriptionandFunctionIn 1995, the Virginia General Assembly passed the Virginia Juvenile Community Crime Control Act (VJCCCA). The purpose of the VJCCCA is to provide alternatives to secure incarceration. It is a cooperative program between the state and the county and provides a balanced, community-based system of services, programs, and sanctions for juvenile offenders.

VJCCCA programs and services allow youths to remain in the community where they will face appropriate consequences for their actions while receiving services to address their needs. VJCCCA programs balance community safety considerations with juvenile accountability and competency building.

SummaryofIncrease/DecreaseN/A

StatusFY 2021-

2022* Adopted

Clerk of Court FT Salary 1 1 0

Deputy Clerk of Court IV

FT Salary 1 1 0

Deputy Clerk of Court III

FT Salary 1 1 0

Deputy Clerk of Court II

FT Salary 1 1 0

Deputy Clerk of Court I

FT Salary 2 2 0

Cashier FT Salary 2 2 0




FY 2020-2021 Diff.







021100 ** CIRCUIT COURT **

021100‐1101 SALARIES AND WAGES ‐ REGULAR 67,131$ 67,131$ 71,030$ 70,488$ 74,012$ 74,012$ 021100‐2100 FICA 4,988 4,983 5,273 5,392 5,662 5,662 021100‐2210 RETIREMENT ‐ VRS 6,055 6,166 6,446 5,181 5,440 5,440 021100‐2300 HOSPITAL/MEDICAL INSURANCE 10,956 11,758 13,362 13,363 13,362 13,362 021100‐2400 GROUP LIFE INSURANCE 879 879 918 945 992 992

021100‐2600 UNEMPLOYMENT INSURANCE 50 52 27 49 42 42 021100‐2720 WORKERS' COMPENSATION INSURANCE 56 66 76 74 74 74 021100‐3160 OTHER CONTRACTUAL SERVICES 57 207 ‐ ‐ ‐ ‐021100‐3320 MAINTENANCE SERVICE CONTRACTS ‐ ‐ ‐ ‐ ‐ ‐021100‐5210 POSTAL SERVICES 320 90 183 460 460 460

021100‐5230 TELECOMMUNICATIONS 1,035 1,022 1,049 1,350 1,350 1,350 021100‐5410 LEASE/RENTAL OF EQUIPMENT 1,738 1,288 1,135 1,500 1,500 1,500 021100‐5540 TRAVEL AND TRAINING EXPENSES 944 1,815 1,195 2,000 2,000 2,000 021100‐6001 OFFICE SUPPLIES 2,782 1,938 1,191 2,500 2,500 2,500 021100‐6002 MEALS AND FOOD SUPPLIES 368 501 320 500 1,500 1,500 021100‐6012 BOOKS AND SUBSCRIPTIONS 1,545 1,503 529 1,500 1,500 1,500 021100‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ 500 500 500

021100‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL CIRCUIT COURT‐‐ 98,906$ 99,399$ 102,733$ 105,802$ 110,893$ 5% 110,893$

021200 ** GENERAL DISTRICT COURT **

021200‐3156 COURT APPOINTED ATTORNEYS 4,525$ 13,233$ 11,210$ 10,000$ 10,000$ 10,000$ 021200‐3158 SUPPLEMENTS ‐ ‐ ‐ ‐ ‐ ‐021200‐3160 OTHER CONTRACTUAL SERVICES ‐ 2,750 850 1,350 1,350 1,350 021200‐3310 REPAIRS AND MAINTENANCE ‐ 4,673 ‐ 200 200 200

021200‐5210 POSTAL SERVICES 4,707 1,984 3,057 4,500 ‐ ‐021200‐5230 TELECOMMUNICATIONS 1,625 3,606 2,598 2,400 3,500 3,500 021200‐5410 LEASE/RENTAL OF EQUIPMENT 3,846 1,682 4,365 4,600 4,600 4,600 021200‐5540 TRAVEL AND TRAINING EXPENSES 835 190 1,313 2,500 2,500 2,500 021200‐5810 DUES AND ASSOCIATION MEMBERS 215 2,534 230 570 570 570

021200‐6001 OFFICE SUPPLIES 1,776 ‐ 2,271 1,900 2,000 2,000 021200‐6011 UNIFORMS AND WEARING APPAREL ‐ 327 ‐ 300 600 600

021200‐6012 BOOKS AND SUBSCRIPTIONS 187 202 337 250 300 300

021200‐8202 FURNITURE AND FIXTURES ‐ ‐ 280 600 1,500 1,500 TOTAL ‐‐TOTAL GENERAL DISRTICT COURT‐‐ 17,715$ 31,181$ 26,511$ 29,170$ 27,120$ ‐7% 27,120$

021300 ** MAGISTRATES **

021300‐5230 TELECOMMUNICATIONS 1,931$ 1,899$ 1,911$ 1,900$ 1,900$ 1,900$ 021300‐6001 OFFICE SUPPLIES 436 400 50 250 250 250







021300‐8202 FURNITURE AND FIXTURES ‐ ‐ 218 300 250 250

TOTAL ‐‐TOTAL MAGISTRATES‐‐ 2,367$ 2,299$ 2,180$ 2,450$ 2,400$ ‐2% 2,400$

021500 ** JUVENILE & DOMESTIC COURT

021500‐3801 CASA PROGRAM 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 5,000$ 021500‐3802 COURT SERVICE UNIT 3,940 4,180 4,180 3,940 3,940 3,940 021500‐3910 OTHER PURCHASED SERVICES 210 490 ‐ 500 500

021500‐5210 POSTAL SERVICES 2,747 2,325 2,449 150 150 150

021500‐5230 TELECOMMUNICATIONS 1,598 1,580 1,595 1,650 6,000 6,000 021500‐5410 LEASE/RENTAL OF EQUIPMENT 2,290 2,025 1,843 3,600 4,800 4,800 021500‐5540 TRAVEL 376 77 ‐ 1,200 1,200 1,200 021500‐5810 DUES AND ASSOCIATION MEMBERS ‐ 75 ‐ 200 200 200

021500‐6001 OFFICE SUPPLIES 1,446 1,702 827 1,565 1,500 1,500 021500‐6011 UNIFORMS AND WEARING APPARAL 521 390 489 500 500 500


021500‐8202 FURNITURE AND FIXTURES 455 920 ‐ 1,000 1,000 1,000 TOTAL ‐‐TOTAL JUVENILE & DOMESTIC COURT‐‐ 18,997$ 18,866$ 17,259$ 19,405$ 25,390$ 31% 25,390$

021600 ** CLERK OF CIRCUIT COURT **

021600‐1101 SALARIES AND WAGES ‐ REGULAR 345,586$ 349,816$ 370,982$ 379,118$ 398,130$ 398,130$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐021600‐1301 SALARIES AND WAGES ‐ PART TIME ‐ 906 ‐ ‐ ‐ ‐021600‐1715 JURORS AND WITNESSES 14,160 23,076 21,006 26,000 26,000 26,000 021600‐2100 FICA 25,593 26,222 27,688 30,992 30,457 30,457 021600‐2210 RETIREMENT ‐ VRS 31,239 31,457 34,056 27,865 29,263 29,263 021600‐2300 HOSPITAL/MEDICAL INSURANCE 49,788 49,250 62,773 66,670 66,671 66,671 021600‐2400 GROUP LIFE INSURANCE 4,537 4,503 4,849 5,080 5,335 5,335 021600‐2500 DISABILITY INSURANCE 629 1,034 1,104 555 583 583

021600‐2600 UNEMPLOYMENT INSURANCE 1,789 1,995 2,466 1,542 2,000 2,000 021600‐2720 WORKER'S COMPENSATION INSURANCE 251 334 385 376 385 385

021600‐3156 COURT APPOINTED ATTORNEYS 436 3,420 1,106 1,000 1,000 1,000 021600‐3160 OTHER CONTRACTUAL SERVICES ‐ ‐ 2,407 3,000 3,000 3,000 021600‐3310 REPAIRS AND MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐021600‐3320 MAINTENANCE SERVICE CONTRACT 7,305 1,025 8,000 8,000 8,000 021600‐3550 MICROFILMING/SCANNING 52,174 103,526 65,481 65,000 75,000 75,000 021600‐3600 ADVERTISING ‐ ‐ ‐ 500 500 500

021600‐5210 POSTAL SERVICES 4,422 4,261 3,478 6,000 6,000 6,000 021600‐5230 TELECOMMUNICATIONS 1,508 1,295 1,311 2,200 2,200 2,200 021600‐5410 LEASE/RENTAL OF EQUIPMENT 1,886 2,714 1,986 4,200 4,200 4,200 021600‐5540 TRAVEL AND TRAINING EXPENSES 919 ‐ 500 5,000 5,000 5,000 021600‐5810 DUES AND ASSOCIATION MEMBERS 320 320 ‐ 600 600 600







021600‐6001 OFFICE SUPPLIES 3,500 9,317 6,885 10,000 10,000 10,000 021600‐6012 BOOKS AND SUBSCRIPTIONS ‐ 178 ‐ 200 200 200

021600‐8202 FURNITURE AND FIXTURES 8,700 ‐ ‐ 2,000 2,000 2,000 021600‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL CLERK OF THE CIRCUIT COURT‐‐ 554,743$ 614,650$ 608,462$ 645,898$ 676,523$ 5% 676,523$

021700 **JUVENILE CRIME CONTROL ACT

021700‐3160 OTHER CONTRACTUAL SERVICES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 021700‐3910 OTHER PURCHASED SERVICES 15,157 17,502 14,072 44,674 44,674 44,674 021700‐5230 TELECOMMUNICATIONS 2,346 2,402 2,388 2,665 2,665 2,665 021700‐5410 LEASE/RENTAL OF EQUIPMENT 403 186 187 100 100 100

021700‐5540 TRAVEL EXPENSE 138 64 ‐ 300 300 300

021700‐6001 OFFICE SUPPLIES 514 215 457 450 450 450

021700‐6014 OTHER OPERATING SUPPLIES 1,544 2,620 378 1,000 1,000 1,000 TOTAL ‐‐TOTAL JUVENILE CRIME CONTROL ACT‐‐ 20,100$ 22,989$ 17,482$ 49,189$ 49,189$ 0% 49,189$

TOTAL JUDICIAL 712,828$ 789,383$ 774,628$ 851,914$ 891,515$ 5% 891,515$


Commonwealth’sAttorney

DescriptionandFunctionThe Commonwealth's Attorney is a Constitutional Officer elected by the citizens of Caroline County for a four (4) year term. This office is responsible for providing the Commonwealth of Virginia with legal representation in the prosecution of all criminal cases in the General District Court, Circuit Court, and Juvenile and Domestic Relations District Court, in addition to handling many civil penalties and forfeitures.

SummaryofIncrease/DecreaseThe Commonwealth Attorney’s department reflects a 4% increase; however, there was a 5% pay adjustment for all employees.

StatusFY 2021-

2022* Adopted

Commonwealth Attorney

FT Salary 1 1 0

Assistant Commonwealth Attorney

FT Salary 2 2 0

Administrative Manager

FT Salary 1 1 0

Administrative Assistant

FT Salary 1 1 0




FY 2020-2021 Diff.







022100 ** COMMONWEALTH ATTORNEY **

022100‐1101 SALARIES AND WAGES ‐ REGULAR 351,056$ 359,035$ 409,525$ 412,498$ 433,060$ 433,060$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐022100‐1301 SALARY & WAGES ‐ PART TIME 928 8,386 3,486 ‐ ‐ ‐022100‐2100 FICA 26,738 27,994 31,495 31,556 33,129 33,129 022100‐2210 RETIREMENT ‐ VRS 31,173 32,743 37,269 30,319 31,830 31,830 022100‐2300 HOSPITAL/MEDICAL INSURANCE 25,107 28,919 37,817 41,983 41,718 41,718 022100‐2400 GROUP LIFE INSURANCE 4,527 4,704 5,307 5,527 5,803 5,803 022100‐2500 DISABILITY INSURANCE 922 923 1,029 1,055 1,562 1,562 022100‐2600 UNEMPLOYMENT INSURANCE 234 245 153 245 210 210


022100‐3160 OTHER CONTRACTUAL SERVICES 50 28 ‐ ‐ ‐ ‐022100‐3320 MAINTENANCE SERVICES CONTRACTS 173 120 ‐ ‐ ‐ ‐022100‐3600 ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐022100‐5210 POSTAL SERVICES 151 104 116 200 200 200

022100‐5230 TELECOMMUNICATIONS 3,023 3,396 3,140 3,000 3,000 3,000 022100‐5410 LEASE/RENTAL OF EQUIPMENT 2,938 2,932 1,811 3,000 3,000 3,000 022100‐5540 TRAVEL AND TRAINING EXPENSES 1,829 3,852 3,595 2,000 2,000 2,000 022100‐5541 TRAVEL‐VICTIMS & WITNESSES 1,434 3,287 2,203 3,000 3,000 3,000 022100‐5810 DUES AND ASSOCIATION MEMBERSHIPS 1,775 1,690 77 2,910 2,910 2,910 022100‐6001 OFFICE SUPPLIES 2,122 2,429 2,203 3,000 3,000 3,000 022100‐6002 MEALS AND FOOD SUPPLIES ‐ 65 ‐ ‐ ‐ ‐022100‐6012 BOOKS AND SUBSCRIPTIONS 301 937 1,025 1,100 1,100 1,100 022100‐6014 OTHER OPERATING SUPPLIES ‐ 2,500 ‐ ‐ ‐022100‐8202 FURNITURE AND FIXTURES ‐ 722 ‐ 750 750 750

022100‐8207 DATA PROCESSING EQUIPMENT 1,539 802 ‐ 1,500 1,500 1,500 TOTAL ‐‐TOTAL COMMONWEALTH ATTORNEY‐‐ 456,288$ 483,666$ 543,157$ 543,997$ 568,172$ 4% 568,172$


Victim/WitnessProgram

DescriptionandFunctionThe Victim/Witness Assistance Program advises crime victims of their rights, as well as offers support, community referrals, guidance and education on the criminal justice system. Funds for the Victim/Witness Assistance Program are provided through a state grant.

SummaryofIncrease/DecreaseThe Victim Witness Program department reflects an 8% increase due to a 5% pay adjustment to all employees and a state mandated increase.

StatusFY 2021-

2022* Adopted

Director, Victim/Witness Assistance Program

FT Salary 1 1 0

Court Advocate PT Hourly 1 1 0




FY 2020-2021 Diff.







022200 ** VICTIM/WITNESS PROGRAM **

022200‐1101 SALARIES AND WAGES ‐ REGULAR 44,994$ 49,601$ 53,053$ 51,990$ 58,355$ 58,355$ 022200‐1301 SALARY & WAGES ‐ PART TIME 19,602 13,388 11,932 21,949 26,065 26,065 022200‐2100 FICA 4,817 4,619 4,763 5,656 6,458 6,458 022200‐2210 RETIREMENT ‐ VRS 4,058 4,359 4,783 3,821 4,289 4,289 022200‐2300 HOSPITAL/MEDICAL INSURANCE 10,956 11,758 13,362 13,363 13,363 13,363 022200‐2400 GROUP LIFE INSURANCE 589 644 681 697 782 782

022200‐2600 UNEMPLOYMENT INSURANCE 101 65 54 98 42 42 022200‐2720 WORKER'S COMPENSATION INSURANCE 32 45 52 112 100 100

022200‐3160 OTHER CONTRACTUAL SERVICES ‐ 96 47 2,000 2,000 2,000 022200‐3500 PRINTING AND BINDING 1,133 995 1,277 508 508 508

022200‐3600 ADVERTISING ‐ ‐ 250 250 250

022200‐5210 POSTAL SERVICES 243 167 65 250 250 250

022200‐5230 TELECOMMUNICATIONS 1,307 965 971 1,968 1,968 1,968 022200‐5540 TRAVEL AND TRAINING EXPENSES 4,013 2,134 3,310 4,341 1,500 1,500 022200‐5810 DUES AND ASSOCIATION MEMBERS 10 635 45 310 310 310

022200‐6001 OFFICE SUPPLIES 8,236 5,413 3,808 1,800 1,800 1,800 022200‐6002 MEALS AND MEAL SUPPLIES ‐ 49 ‐ ‐ ‐ ‐022200‐6012 BOOKS AND SUBSCRIPTIONS 217 ‐ ‐ ‐ ‐ ‐022200‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ ‐ ‐ ‐022200‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL VICTIM/WITNESS PROGRAM‐‐ 100,309$ 94,933$ 98,203$ 109,113$ 118,040$ 8% 118,040$

TOTAL COMMONWEALTH ATTORNEY 556,597$ 578,598$ 641,360$ 653,110$ 686,212$ 5% 686,212$


Sheriff–LawEnforcement

DescriptionandFunctionThe Sheriff- Law Enforcement budget reflects categories relevant to the law enforcement function, including patrolling the County, preventing crime, investigating accidents, enforcing traffic laws, responding to calls for service from the community, serving civil and criminal documents on behalf of the courts, investigating crimes, analyzing crime scenes and crime patterns and conducting computer forensic work.

SummaryofIncrease/DecreaseThe Sheriff-Law Enforcement department reflects a 10% increase due to the implementation of a new public safety pay plan for road employees and a 5% pay adjustment for all other employees within the department. It includes increases to maintenance service contracts, vehicle repairs, telecommunications, travel and training, and office supplies.

StatusFY 2021-

2022* Adopted

Sheriff FT Salary 1 1 0

Deputy Sheriff Major FT Salary 1 1 0

Deputy Sheriff Captain

FT Salary 2 2 0

Deputy Sheriff Lieutenant

FT Salary 3 3 0

Deputy Sheriff Sergeant

FT Salary 8 8 0

Master Deputy Sheriff FT Salary 6 6 0

Deputy Sheriff FT Salary 24.5 24.5 0

Administrative Manager

FT Salary 1 1 0

Records Manager FT Salary 1 1 0

Warrants Clerk FT Salary 1 1 0

Law Enforcement Planner

FT Salary 1 1 0

Control Room Operatior

FT Salary 1 1 0

Records Clerk FT Salary 2 2 0

Evidence Custodian PT Hourly 1 1 0

Court Security Sergeant

PT Hourly 1 1 0

Court Security Officer PT Hourly 14 14 0

54.5 54.5 0FT = Full-Time, PT= Part-Time



FY 2020-2021 Diff.


SchoolResourceOfficers

DescriptionandFunctionThe Caroline County Sheriff’s Office and its School Resource Officers (SROs) work closely with Caroline County Public Schools and with private schools within the County to ensure the safety and security of the students and the staff as well as develop a relationship between deputies and young citizens. SROs are sworn deputies that are assigned to the schools and have additional specialized training on School/Campus safety.

SROs have many roles that include maintaining order within the schools, enforcement of federal, state and local laws, traffic enforcement, providing security at school sponsored events, conducting safety audits for each school, serving as mediators, and are available as a resource for students, staff and parents.

SummaryofIncrease/DecreaseThe School Resource Officers’ department budget reflects a 12% increase due to the implementation of a new public safety pay plan.

StatusFY 2021-

2022* Adopted

Sergeant SRO FT Salary 1 1 0

Deputy Sheriff FT Salary 3.5 3.5 0

Master Deputy Sheriff FT Salary 1 1 0

5.5 5.5 0FT = Full-Time, PT= Part-Time



FY 2020-2021 Diff.







031200 ** SHERIFF ‐ LAW ENFORCEMENT

031200‐1101 SALARIES AND WAGES ‐ REGULAR 2,399,188$ 2,436,046$ 2,502,465$ 2,543,237$ 2,843,016$ 2,843,016$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐031200‐1201 SALARIES AND WAGES ‐ OVERTIME 121,906 81,246 84,960 100,000 100,000 100,000 031200‐1202 SALARIES AND WAGES‐OVERTIME‐COUNTY 11,349 4,383 7,937 10,500 10,500 10,500 031200‐1203 SALARIES AND WAGES‐OVERTIME‐SEL ENF 173,545 123,860 130,799 145,000 145,000 145,000 031200‐1301 SALARIES AND WAGES ‐ PART TIME 286,742 292,919 290,389 206,269 225,000 225,000 031200‐2100 FICA 219,145 215,961 217,718 229,883 254,249 254,249 031200‐2210 RETIREMENT ‐ VRS 215,660 219,954 226,117 186,928 187,426 187,426 031200‐2300 HOSPITAL/MEDICAL INSURANCE 465,659 469,558 572,004 616,281 663,824 663,824 031200‐2400 GROUP LIFE INSURANCE 31,007 30,862 31,684 34,079 34,170 34,170 031200‐2500 DISABILITY INSURANCE 533 467 555 497 2,638 2,638 031200‐2600 UNEMPLOYMENT INSURANCE 3,378 3,393 1,710 1,836 2,415 2,415 031200‐2720 WORKER'S COMPENSATION INSURANCE 58,249 69,869 80,631 71,000 75,000 75,000 031200‐2810 CLOTHING ALLOWANCE 3,575 5,900 1,000 6,000 6,000 6,000 031200‐2840 EDUCATIONAL ASSISTANCE ‐ ‐ ‐ ‐ ‐ ‐031200‐3110 PROFESSIONAL HEALTH SERVICES 12,459 11,896 1,132 5,300 5,300 5,300 031200‐3150 LEGAL SERVICES 44 770 ‐ 1,000 1,000 1,000 031200‐3160 OTHER CONTRACTUAL SERVICES 9,948 8,527 8,230 8,000 8,544 8,544 031200‐3310 REPAIRS AND MAINTENANCE 8,766 4,367 2,052 7,400 8,500 8,500 031200‐3320 MAINTENANCE SERVICE CONTRACT 20,894 21,716 27,898 32,575 45,336 45,336 031200‐3330 VEHICLE REPAIRS 63,028 89,459 64,493 60,000 68,000 68,000 031200‐3340 REPAIRS‐RADIOS 35 ‐ 602 600 600 600

031200‐3600 ADVERTISING 2,932 ‐ (1,102) 1,500 1,500 1,500 031200‐3806 CONCEALED WEAPONS PERMITS ‐ ‐ ‐ ‐ ‐ ‐031200‐5210 POSTAL SERVICES 2,704 3,059 2,826 2,850 2,850 2,850 031200‐5230 TELECOMMUNICATIONS 28,896 31,959 30,865 25,000 31,000 31,000 031200‐5305 MOTOR VEHICLE INSURANCE 36,568 37,032 37,203 40,759 40,759 40,759 031200‐5309 LINE OF DUTY INSURANCE 43,763 38,199 40,747 45,000 45,000 45,000 031200‐5410 LEASE/RENTAL OF EQUIPMENT 7,269 6,881 6,902 7,715 7,715 7,715 031200‐5420 LEASE/RENT OF BUILDINGS/PROPERTY 1,500 1,960 1,950 1,850 1,850 1,850 031200‐5540 TRAVEL AND TRAINING EXPENSES 9,015 9,856 11,739 14,000 15,000 15,000 031200‐5550 TRAVEL EXPENSE‐PRISONER TRANSPORT (14) (800) (1,184) 800 800 800

031200‐5641 RAPPAHANNOCK CRIMINAL JUSTICE 23,427 23,050 24,638 26,047 26,047 26,047 031200‐5810 DUES AND ASSOCIATION MEMBERS 3,995 12,404 7,694 8,189 8,429 8,429 031200‐5840 SPECIAL ENFORCEMENT FUNDS 19,000 10,000 12,000 10,000 10,000 10,000 031200‐5862 SPECIAL EVENTS 1,874 2,365 1,525 2,500 2,500 2,500 031200‐5865 K‐9 PROGRAM 2,420 2,518 2,058 3,000 3,000 3,000 031200‐6001 OFFICE SUPPLIES 10,075 11,955 11,882 12,000 15,800 15,800 031200‐6002 MEALS AND FOOD SUPPLIES 1,453 289 338 1,000 1,400 1,400







031200‐6004 MEDICAL AND LABORATORY SUPPLIES 3,160 1,305 228 1,500 1,500 1,500 031200‐6007 REPAIR & MAINTENANCE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐031200‐6008 VEHICLE & POWER EQUIPMENT FUEL 154,045 144,391 128,318 118,567 144,391 144,391 031200‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 46,417 54,160 37,290 31,936 33,000 33,000 031200‐6010 POLICE SUPPLIES 29,404 27,739 28,143 34,277 36,500 36,500 031200‐6011 UNIFORMS AND WEARING APPAREL 42,086 42,658 29,182 26,213 35,000 35,000 031200‐6012 BOOKS AND SUBSCRIPTIONS 5,388 10,332 7,719 11,500 11,500 11,500 031200‐6014 OTHER OPERATING SUPPLIES (10) 34 193 ‐ ‐ ‐031200‐6028 PROMOTIONAL SUPPLIES ‐ 477 750 750 1,000 1,000 031200‐6030 SUPPLIES ‐ SCHOOL PREVENTION PROG 3,000 3,512 2,756 3,500 4,123 4,123 031200‐6031 EXPLORERS/CITIZEN POLICE ACADEMY ‐ ‐ ‐ ‐ ‐ ‐031200‐6035 SUPPLIES ‐ DARE SPECIAL FUND 87 ‐ ‐ ‐ ‐031200‐8201 MACHINERY AND EQUIPMENT 17,826 20,903 17,076 14,780 15,386 15,386 031200‐8202 FURNITURE AND FIXTURES 2,259 2,566 1,518 2,500 8,350 8,350 031200‐8203 COMMUNICATIONS EQUIPMENT ‐ ‐ 5,519 6,000 6,000 6,000 031200‐8205 MOTOR VEHICLES AND EQUIPMENT 92,853 17,283 6,675 15,400 11,120 11,120 031200‐8207 DATA PROCESSING EQUIPMENT 10,023 15,680 32,392 12,500 13,270 13,270 031200‐9000 IBNR EXPENSE ‐ ‐ ‐ 031200‐9999 GRANT EXPENDITURES 24,342 39,840 1,005 ‐ ‐ ‐TOTAL ‐‐TOTAL SHERIFF ‐ LAW ENFORCEMENT‐‐ 4,730,868$ 4,662,763$ 4,741,220$ 4,748,018$ 5,221,308$ 10% 5,221,308$

031800 ***SCHOOL RESOURCE OFFICERS**

031800‐1101 SALARIES AND WAGES ‐ REGULAR 100,086$ 180,458$ 220,569$ 285,057$ 346,766$ 346,766$ NEW Comp Board Bonus ‐ ‐$ ‐$ ‐ ‐031800‐1201 SALARIES AND WAGES‐OVERTIME 1,361 9,735 7,754 2,000 2,000 2,000 031800‐2100 FICA 7,722 14,260 17,477 21,960 26,681 26,681 031800‐2210 RETIREMENT ‐ VRS 5,750 12,141 14,940 20,952 19,681 19,681 031800‐2300 HOSPITAL/MEDICAL INSURANCE 21,820 40,491 70,873 109,370 99,710 99,710 031800‐2400 GROUP LIFE INSURANCE 1,306 2,179 2,796 3,820 3,588 3,588 031800‐2600 UNEMPLOYMENT INSURANCE 101 251 190 135 231 231

031800‐2720 WORKER'S COMPENSATION INSURANCE 2,215 2,414 2,786 2,500 2,700 2,700 031800‐6012 GRANT EXPENSES ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL SCHOOL RESOURCE OFFICERS‐‐ 140,362$ 261,928$ 337,386$ 445,793$ 501,356$ 12% 501,356$


ForestFireControl

DescriptionandFunctionUnder § 10.1-1124. of the Code of Virginia, Caroline County has entered into a contract with the State Forester to provide forest fire prevention. Accordingly, the County repays annually any amounts expended in the preceding year by the State Forester for forest protection, forest fire detection, forest fire prevention and forest fire suppression.

The payment shall not exceed in any one year an amount measured by the acreage, computed, beginning July 1, 2009, nine cents per acre, according to the most recent United States Forest Survey. In any additions or deductions of acreage from that given by this survey, any land, other than commercial orchards, sustaining as its principal cover a growth of trees or woody shrubs shall be considered forest land, irrespective of the merchantability of the growth, and cutover land shall be considered as forest land unless it has been cleared or improved for other use. Open land is considered forest land when it bears at least 80 well-distributed seedlings or sprouts of woody species per acre.


Fire&Rescue

DescriptionandFunctionCaroline County Fire - Rescue (CCFR) and Emergency Management is a combination volunteer/career fire and rescue department responsible for providing fire protection, emergency medical services, and special rescue services to our citizens as well as those who pass through our county. A workforce of approximately 180 volunteers and 68 full- and part-time career responders serve a resident population of 29,300 in an area of 537 square miles.

CCFR is responsible for the protection of 97 miles of primary roadways in Caroline County including Interstate 95, US 1, and US 301. The department also helps protect a major petroleum pipeline and primary Virginia railway lines for Amtrak and CSX Corporations. These transportation systems carry millions of gallons of petroleum and hazardous chemicals each year.

Caroline’s Emergency Management program supports operations within the North Anna Nuclear Power Plant’s emergency protective zone. This commitment requires extensive training for radiological emergencies including field monitoring and sheltering. The Department proudly offers mutual aid support to the Fort AP Hill military base. This base covers some 77,000 acres within Caroline County.

The Department’s 6 fire stations and 2 rescue stations respond to approximately 7,300 emergency calls per year. CCFR operates a fleet of 55 emergency vehicles and maintains an ISO rating of 5/5Y. The Department provides EMS transports to approximately 2,500 patients a year to hospitals in both the Fredericksburg and Richmond regions.


SummaryofIncrease/DecreaseThe Fire/Rescue department budget reflects a 3% increase due to the implementation of the public safety pay plan for field employees and 5% increase for all other employees, a reduction in other contractual services, volunteer insurance, motor vehicle and equipment and ALS equipment; and an increase to vehicle repairs, uniforms and wearing apparel, other operating supplies, and data processing equipment.

StatusFY 2021-

2022* Adopted

Fire & Rescue Chief FT Salary 1 1 0

Deputy Fire & Rescue Chief

FT Salary 1 1 0

Captain Paramedic FT Salary 3 3 0

Captain EMT FT Salary 2 2 0

Lieutenant EMT - Paramedic

FT Salary 1 1 0

Lieutenant EMT - Intermermediate

FT Salary 1 1 0

Lieutenant EMT FT Salary 4 4 0

Firefighter Paramedic FT Salary 10 10 0

Firefighter Intermediate

FT Salary 4 4 0

Firefighter EMT FT Salary 19 19 0

Account Clerk/Secretary

FT Salary 1 1 0

EMS Billing Clerk FT Salary 1 1 0

Recruitment & Retention Officer

PT Hourly 1 1 0

Logistics Technician PT Hourly 6 6 0

Firefighter EMT/Paramedic

PT Hourly 14 14 0

69 69 0**Note: Classification Titles change based on certifications received; therefore, this may be

different from year to year.

FT = Full-Time, PT= Part-Time



FY 2020-2021 Diff.







032000 ** FIRE & RESCUE SERVICES **

032400 ** FOREST FIRE CONTROL **

032400‐5680 CONTRIBUTION FOREST FIRE CONTROL 17,536$ 17,372$ 17,372$ 17,536$ 17,536$ 17,536$ TOTAL ‐‐TOTAL FOREST FIRE CONTROL‐‐ 17,536$ 17,372$ 17,372$ 17,536$ 17,536$ 0% 17,536$

032500 ** FIRE & RESCUE **

032500‐1101 SALARIES AND WAGES ‐ REGULAR 1,998,483$ 2,215,391$ 2,465,721$ 2,506,494$ 2,691,840$ 2,691,840$ 032500‐1106 SALARIES AND WAGES ‐ UCVFD AGREEMENT ‐ ‐ ‐ 94,932 94,932 94,932 032500‐1201 SALARIES AND WAGES ‐ OVERTIME 397,524 428,957 432,824 397,524 447,524 447,524 032500‐1206 SALARIES AND WAGES ‐PART TIME UCVFD AGREEMENT ‐ ‐ ‐ 27,144 27,144 27,144 032500‐1301 SALARIES AND WAGES ‐ PART TIME 213,394 180,679 158,526 307,129 257,129 257,129 032500‐1306 SALARIES AND WAGES ‐ OVERTIME UCVFD AGREEMENT ‐ ‐ ‐ 18,934 18,934 18,934 032500‐2100 FICA 192,437 208,445 224,549 256,440 270,619 270,619 032500‐2210 RETIREMENT ‐ VRS 177,351 202,321 223,975 183,154 181,092 181,092 032500‐2300 HOSPITAL/MEDICAL INSURANCE 326,650 393,399 485,568 485,421 468,833 468,833 032500‐2400 GROUP LIFE INSURANCE 25,743 28,753 31,736 33,391 32,350 32,350 032500‐2500 DISABILITY INSURANCE 155 233 220 240 239 239

032500‐2600 UNEMPLOYMENT INSURANCE 3,364 3,174 2,081 1,890 1,890 1,890 032500‐2720 WORKERS COMPENSATION INSURANCE 80,690 108,476 125,184 89,300 125,000 125,000 032500‐2860 FIRE/RESCUE STIPEND 13,156 6,426 4,530 25,000 25,000 25,000 032500‐3110 PROFESSIONAL HEALTH SERVICES 25,038 23,726 22,806 39,500 39,500 39,500 032500‐3111 VACCINATIONS 180 205 352 1,500 1,500 1,500 032500‐3160 OTHER CONTRACTUAL SERVICES 34,302 45,973 162,817 80,000 65,000 65,000 032500‐3163 CAROLINE ALERT SYSTEM ‐ ‐ ‐ ‐ ‐ ‐032500‐3165 DAB BILLING 36,447 38,538 33,241 39,000 39,000 39,000 032500‐3172 BACKGROUND INVESTIGATION FEE 240 400 160 300 300 300

032500‐3310 REPAIRS AND MAINTENANCE 8,453 20,110 7,593 23,000 23,000 23,000 032500‐3320 MAINTENANCE SERVICE CONTRACT 25,926 23,160 18,976 27,200 25,000 25,000 032500‐3330 VEHICLE REPAIRS 211,615 223,238 218,254 210,000 225,000 225,000 032500‐3340 REPAIRS‐RADIOS 1,845 1,374 (175) 2,000 2,000 2,000 032500‐3370 REPAIRS ‐ STATIONS 22,490 18,768 38,718 48,000 48,000 48,000 032500‐3500 PRINTING AND BINDING 105 629 1,098 4,000 4,000 4,000 032500‐3600 ADVERTISING 25 477 1,069 1,000 1,000 1,000 032500‐3625 RECRUITMENT & RETENTION PROGRAM 7,639 11,377 4,481 9,038 9,038 9,038 032500‐5110 ELECTRICAL SERVICES 37,980 37,179 36,638 37,817 37,817 37,817 032500‐5125 HEATING/AC 20,150 18,913 9,913 19,000 19,000 19,000 032500‐5150 WATER/SEWER 1,154 343 340 3,250 3,250 3,250 032500‐5210 POSTAL SERVICES 1,407 2,531 955 1,568 1,568 1,568 032500‐5230 TELECOMMUNICATIONS 46,371 45,615 44,330 48,000 48,000 48,000 032500‐5305 MOTOR VEHICLE INSURANCE 8,766 10,144 7,774 9,800 11,000 11,000







032500‐5309 LINE OF DUTY INSURANCE 28,848 24,400 26,027 33,626 33,626 33,626 032500‐5315 VOLUNTEER INSURANCE 148,028 155,530 163,001 170,000 154,247 154,247 032500‐5410 LEASE/RENTAL OF EQUIPMENT 10,429 12,007 10,590 11,400 11,400 11,400 032500‐5540 TRAVEL AND TRAINING EXPENSES 7,319 4,611 4,236 4,500 4,500 4,500 032500‐5648 RAPPAHANNOCK EMS COUNCIL 8,622 8,794 8,794 8,794 8,794 8,794 032500‐5649 CONTRIBUTION MED FLIGHT ‐ ‐ ‐ ‐ ‐ ‐032500‐5810 DUES AND ASSOCIATION MEMBERS 424 325 257 450 450 450

032500‐6001 OFFICE SUPPLIES 12,559 15,228 14,467 15,000 15,000 15,000 032500‐6002 MEALS AND FOOD SUPPLIES 3,602 4,665 4,018 3,000 3,000 3,000 032500‐6004 MEDICAL & LABORATORY SUPPLIES 64,130 95,008 42,055 61,000 61,000 61,000 032500‐6005 JANITORIAL SUPPLIES 6,670 9,440 7,181 9,000 9,000 9,000 032500‐6007 REPAIR AND MAINTENANCE SUPPLIES 11,926 13,744 6,983 22,850 22,850 22,850 032500‐6008 VEHICLE & POWER EQUIPMENT FUEL 108,411 123,705 89,388 92,725 93,725 93,725 032500‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 28,954 56,020 53,789 36,650 36,650 36,650 032500‐6011 UNIFORMS AND WEARING APPAREL 26,049 21,346 24,441 17,688 27,000 27,000 032500‐6012 BOOKS AND SUBSCRIPTIONS 2,959 958 215 1,500 1,500 1,500 032500‐6014 OTHER OPERATING SUPPLIES 23,628 29,176 21,282 18,559 25,000 25,000 032500‐6016 HAZARDOUS MATERIAL RESPONSE 1,497 508 540 1,500 1,500 1,500 032500‐6018 RADIO/ELECTRONICS SUPPLIES 21,636 7,321 13,300 11,042 11,042 11,042 032500‐6020 FIRE SUPPLIES 55,615 50,248 49,596 12,500 12,500 12,500 032500‐6022 PROTECTIVE CLOTHING 75,226 74,856 68,963 70,500 70,500 70,500 032500‐6023 OPERATIONAL EXPENSE NEW POSITIONS ‐ ‐ ‐ ‐ ‐ ‐032500‐6025 TRAINING AND TRAINING MATERIALS 20,132 29,680 5,751 25,500 25,500 25,500 032500‐6028 PROMOTIONAL/EDUCATIONAL SUPPLIES ‐ 1,594 663 2,000 2,000 2,000 032500‐6029 SPRING SCHOOL SUPPLIES 1,251 1,327 (1,295) ‐ ‐ ‐032500‐6032 CPR TRAINING CENTER ‐ 6,394 5,247 4,000 4,000 4,000 032500‐6090 DISASTER SERVICES ‐ ‐ ‐ ‐ ‐ ‐032500‐8201 MACHINERY & EQUIPMENT 43,043 4,542 10,281 7,000 ‐ ‐032500‐8202 FURNITURE AND FIXTURES 31,291 8,573 14,805 5,000 1,000 1,000 032500‐8203 COMMUNICATIONS EQUIPMENT 6,004 ‐ 4,664 ‐ ‐ ‐032500‐8205 MOTOR VEHICLES AND EQUIPMENT 55,156 46,507 33,909 17,000 ‐ ‐032500‐8207 DATA PROCESSING EQUIPMENT 7,703 4,652 7,185 7,000 27,950 27,950 032500‐8220 ALS EQUIPMENT ‐ ‐ ‐ 15,000 ‐ ‐032500‐8230 FIRE AND RESCUE EQUIPMENT ‐ 24,655 102,041 ‐ ‐ ‐032500‐9900 MISC GRANTS 13,833 1,533 ‐ ‐ ‐ ‐032500‐9901 Rescue Squad Asst Fund RSAF 10,000 13,375 ‐ ‐ ‐032500‐9994 TOUGHBOOK COMPUTER GRANT ‐ ‐ ‐ ‐ ‐ ‐032500‐9993 VFIRS HARDWARE GRANT ‐ ‐ ‐ ‐ ‐ ‐032500‐9995 RSAF‐AED GRANT ‐ ‐ ‐ ‐ ‐ ‐032500‐9996 2012 FORESTRY GRANT ‐ ‐ ‐ ‐ ‐ ‐032500‐9997 2012 MINI GRANT ‐ ‐ ‐ ‐ ‐ ‐







032500‐9998 GRANT EXPENDITURES ‐ SAFER 2010 ‐ ‐ ‐ ‐ ‐ ‐032500‐9999 GRANT EXPENDITURES ‐ LEMPG ‐ 12,060 12,116 12,120 12,120 12,120 TOTAL ‐‐TOTAL FIRE & RESCUE‐‐ 4,744,021$ 5,158,358$ 5,582,121$ 5,727,871$ 5,921,354$ 3% 5,921,354$

032505 ** FIRE AND RESCUE ‐ GRANTS

032505‐9214 DOMESTIC PREPAREDNESS EQUIPMENT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐‐TOTAL DEPARTMENT‐‐ ‐ ‐

TOTAL ‐ * * FIRE & RESCUE SERVICES ** 4,761,557$ 5,175,729$ 5,599,493$ 5,745,407$ 5,938,890$ 3% 5,938,890$


RegionalCorrectionalInstitutions

DescriptionandFunctionCaroline County is a member of two separate regional jails – the Pamunkey Regional Jail located in Hanover County and the Merrimac Juvenile Detention Center in James City County.

The Pamunkey Regional Jail is a full-service facility that houses both pre-trail and sentenced adult male and female inmates. The County’s cost for PRJ is based in large part on prisoner days used by the County as well as its share of debt service payments for the facility. A “true up” of actual prisoner days occurs at the end of each fiscal year and may be higher or lower than the estimate contained in the budget.

Caroline County joined with 17 other localities in the 1990’s to build and operate the Merrimac Juvenile Detention Center (MJDC). The Merrimac Center provides secure detention for juveniles who are awaiting court hearings or who have been found guilty and have been sentenced to serve time in detention.

Beginning with the FY 2018 budget, the MJDC replaced the previous funding formula with a rolling five-year member utilization average. In the past, jail staff prepared a budget estimate for each participating locality based on the previous year’s usage. Because usage varies widely from year to year, the budget estimate would often be significantly off the mark. Under the five-year rolling average, members will know their assessment for the following year once the budget is approved, barring unforeseen circumstances. This will greatly reduce uncertainty in any given fiscal year.

The Peumansend Creek Regional Jail ceased to exist as of June 30, 2017 because all participating localities except Caroline County withdrew from the Authority as of that date. In July, the Board of Supervisors announced that Caroline County had entered into a five-year agreement with the United States Immigration and Customs Enforcement Office of Acquisition Management (“ICE”) to house federal detainees who have allegedly entered the country illegally at the former Peumansend Creek Regional Jail facility.

Caroline County receives $7 per day, per detainee as a “host fee” for use of the facility. This is reflective in the Caroline Detention Facility (CDF) Fund.

Also included in this budget for FY 2022 is a contribution to the Caroline Recovery Center in the amount of $70,000 and a contribution of $40,953 to Hanover-Caroline Community Corrections. The Caroline Recovery Center is a non-profit organization that is committed to serving individuals and families in their fight against Substance Use Disorders. While providing the tools for recovering individuals to create positive lifestyles, the CRC aims to spread the word of recovery and educate families, communities, and government regarding SUDs as well as reduce the stigma attached to them.

SummaryofIncrease/DecreaseThe Regional Correctional Institutions contributions increased 4% due to the decrease in Middle Peninsula Regional Juvenile Detention Center (calculated based on the average use of services of the secure juvenile detention center for five years) and the increase due to population at Pamunkey Regional Jail.







033200 **REGIONAL CORRECTIONAL INSTITUTIONS**

033200‐3850 MIDDLE PENINSULA REG. JUV. DEN CTR 206,164$ 221,721$ 150,266$ 190,454$ 141,021$ 141,021$ 033200‐3851 RAPPAHANNOCK JUVENILE CENTER ‐ ‐ ‐ ‐ ‐ ‐033200‐3852 PCRJ AUTHORITY ‐ PORT ROYAL PAYMENT ‐ ‐ ‐ ‐ ‐ ‐033200‐3853 PAMUNKEY REGIONAL JAIL 1,914,549 1,562,971 1,364,922 1,704,729 1,843,578 1,843,578 033200‐3855 HANOVER COMMUNITY CORRECTIONS 32,121 35,949 46,700 40,953 40,953 40,953 033200‐3856 MCSHIN FOUNDATION 50,000 ‐ ‐ ‐ ‐ ‐033200‐3858 CAROLINE RECOVERY CENTER ‐ 65,000 70,000 70,000 70,000 70,000 TOTAL ‐‐TOTAL REGIONAL CORRECTIONAL INSTITUTIONS‐‐ 2,202,833$ 1,885,641$ 1,631,888$ 2,006,136$ 2,095,552$ 4% 2,095,552$


BuildingInspections

DescriptionandFunctionThe Building Inspection Department's purpose is to preserve and promote the health, safety and welfare of the public in accordance with the Uniform Statewide Building Code. The Building Inspection Department fulfills this role by reviewing, and inspecting the structural, mechanical, electrical, and plumbing systems of buildings and structures in the County.

Inspections is also charged with Enforcement of the Virginia Uniform Statewide Building Code (VUSBC), which includes the Virginia Manufactured Home Safety Regulations, Virginia Industrialized Building Regulations, Virginia Rehabilitation Code, and the Virginia Amusement Device Regulations. The Building Code and Regulations are enforced throughout the County of County and in the incorporated Towns of Bowling Green and Port Royal.

SummaryofIncrease/DecreaseThe Building Inspections department reflects a 6% increase due to the 5% pay adjustment for employees and an increase in books and subscriptions.

StatusFY 2021-

2022* Adopted

Building Official/Property Maintenance Administrator

FT Salary 1 1 0

Senior Combination Building Inspector

FT Salary 2 2 0




FY 2020-2021 Diff.







034100 ** INSPECTIONS **

034100‐1101 SALARIES AND WAGES ‐ REGULAR 211,824$ 213,130$ 224,214$ 222,502$ 233,627$ 233,627$ 034100‐1301 SALARIES AND WAGES ‐ PART TIME ‐ ‐ ‐ 1,000 1,000 1,000 034100‐1700 BOARD FEES ‐ 400 ‐ ‐ ‐ ‐034100‐2100 FICA 16,131 16,210 17,059 17,098 17,949 17,949 034100‐2210 RETIREMENT ‐ VRS 19,022 19,576 20,470 16,354 17,172 17,172 034100‐2300 HOSPITAL/MEDICAL INSURANCE 10,062 12,186 14,004 13,363 13,363 13,363 034100‐2400 GROUP LIFE INSURANCE 2,763 2,792 2,915 2,982 3,131 3,131 034100‐2600 UNEMPLOYMENT INSURANCE 151 146 82 81 126 126

034100‐2720 WORKER'S COMPENSATION INSURANCE 4,705 5,699 6,577 5,326 6,600 6,600 034100‐3160 OTHER CONTRACTUAL SERVICES 3,161 3,161 3,161 3,161 3,161 3,161 034100‐3330 VEHICLE REPAIRS 5,254 1,704 3,868 4,000 4,000 4,000 034100‐3600 ADVERTISING - - - 500 500 500

034100‐5210 POSTAL SERVICES - - ‐ 2,000 2,000 2,000 034100‐5230 TELECOMMUNICATIONS 1,832 1,649 1,835 3,700 3,700 3,700 034100‐5305 MOTOR VEHICLE INSURANCE 2,065 2,065 2,065 2,065 2,065 2,065 034100‐5410 LEASE/RENT OF EQUIPMENT 2,296 2,827 2,229 3,500 3,500 3,500 034100‐5540 TRAVEL AND TRAINING EXPENSES 421 237 - 1,500 1,500 1,500 034100‐5810 DUES AND ASSOCIATION MEMBERS - 130 - 2,000 2,000 2,000 034100‐6001 OFFICE SUPPLIES 3,906 3,023 3,340 3,000 3,000 3,000 034100‐6002 MEALS AND MEAL SUPPLIES 72 365 - 250 250 250

034100‐6008 VEHICLE & POWER EQUIPMENT FUEL 6,286 6,841 5,262 8,400 8,400 8,400 034100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES - - - 150 150 150

034100‐6011 UNIFORMS AND WEARING APPAREL 563 794 254 1,250 1,250 1,250 034100‐6012 BOOKS AND SUBSCRIPTIONS 100 6,849 - 1,000 7,200 7,200 034100‐6014 OTHER OPERATING SUPPLIES - - ‐ - ‐ ‐034100‐8202 FURNITURE AND FIXTURES - - - - ‐ ‐034100‐8205 MOTOR VEHICLES & EQUIPMENT - - - - ‐ ‐034100‐8207 DATA PROCESSING EQUIPMENT - 699 930 1,600 1,600 1,600 TOTAL ‐‐TOTAL INSPECTIONS‐‐ 290,614$ 300,485$ 308,265$ 316,781$ 337,243$ 6% 337,243$

034200 **BOARD OF BUILDING CODE APPEALS**

034200‐1700 BOARD FEES -$ -$ 400$ 600$ 600$ 600$

034200‐2100 FICA - - - - ‐ ‐034200‐3600 ADVERTISING - - - 600 600 600

034200‐5307 PUBLIC OFFICIALS LIABILITY INSURANCE - - - - ‐ ‐034200‐5540 TRAVEL AND TRAINING EXPENSES - - - 200 200 200

034200‐6001 OFFICE SUPPLIES - - - - ‐ ‐034200‐6002 MEALS AND FOOD SUPPLIES - - 51 200 200 200

TOTAL ‐‐TOTAL BOARD OF ZONING APPEALS‐‐ ‐$ ‐$ 451$ 1,600$ 1,600$ 0% 1,600$


AnimalControl

DescriptionandFunctionAnimal Control Officers are employed by the Sheriff's Office to enforce all state laws and any county ordinances for the protection of domestic animals and the public. An Animal Control Officer receives training governed by the Virginia Department of Agriculture and Consumer Services and the State Veterinarian Office.

They must attend a basic specialized training course for 84 hours and must receive 15 hours of additional training every three (3) years. Animal Control Officers are Deputy Sheriffs and have received cross training for this function as well.

Officers and shelter staff also maintain the animal shelter. Shelter staff finds permanent homes for unclaimed animals through adoptions to citizens and networking with animal rescue organizations.

SummaryofIncrease/DecreaseAnimal Control reflects an 8% increase due to the implementation of the public safety pay plan, an increase in professional health services, repairs to the Animal Shelter, office supplies and telecommunications. There were decreases in other operating supplies and machinery and equipment.

MedicalExaminer

DescriptionandFunctionThe Medical Examiner is required to provide a medical assessment for any deaths deemed to be suspicious. This service is provided by the State and is partially reimbursable.


StatusFY 2021-

2022* Adopted

Animal Control Lieutenant

FT Salary 1 1 0

Animal Control Deputy

FT Salary 2 2 0

Animal Control Kennel Tech

FT Salary 2 2 0




FY 2020-2021 Diff.







035100 ** ANIMAL CONTROL **

035100‐1101 SALARIES AND WAGES ‐ REGULAR 192,343$ 195,414$ 208,354$ 209,409$ 234,932$ 234,932$ 035100‐1201 SALARIES AND WAGES ‐ OVERTIME 5,061 8,975 21,348 7,500 7,500 7,500 035100‐1301 SALARIES AND WAGES ‐ PART TIME ‐ 92 ‐ ‐ ‐ ‐035100‐2100 FICA 13,839 14,337 16,937 16,594 18,546 18,546 035100‐2210 RETIREMENT ‐ VRS 17,329 17,885 19,168 15,392 15,597 15,597 035100‐2300 HOSPITAL/MEDICAL INSURANCE 53,692 58,016 73,540 78,394 84,402 84,402 035100‐2400 GROUP LIFE INSURANCE 2,556 2,556 2,729 2,806 2,843 2,843 035100‐2500 DISABILITY INSURANCE 150 151 144 142 149 149


035100‐2720 WORKER'S COMPENSATION INSURANCE 2,181 2,765 3,191 3,204 3,200 3,200 035100‐3110 PROFESSIONAL HEALTH SERVICE 11,063 5,975 19,173 9,800 10,800 10,800 035100‐3160 OTHER CONTRACTUAL SERVICES 290 595 202 750 750 750

035100‐3310 REPAIRS & MAINTENANCE 646 ‐ ‐ ‐ ‐ ‐035100‐3320 MAINTENANCE SERVICE CONTRACT 1,650 1,650 1,650 1,700 1,700 1,700 035100‐3330 VEHICLE REPAIRS 899 1,630 1,757 3,000 3,000 3,000 035100‐3340 REPAIRS‐RADIOS ‐ ‐ 4,354 ‐ ‐ ‐035100‐3359 REPAIRS‐ANIMAL SHELTER 28,131 ‐ 40 6,500 7,681 7,681 035100‐3600 ADVERTISING 605 ‐ ‐ 1,000 1,000 1,000 035100‐5210 POSTAL SERVICES ‐ ‐ ‐ 50 50 50 035100‐5230 TELECOMMUNICATIONS 4,545 4,761 6,923 4,748 5,036 5,036 035100‐5305 MOTOR VEHICLE INSURANCE 2,065 2,065 2,065 2,403 2,403 2,403 035100‐5306 BOND ‐ ‐ ‐ ‐ ‐ ‐035100‐5309 LINE OF DUTY INSURANCE 774 645 688 1,265 1,265 1,265 035100‐5410 LEASE/RENTAL OF EQUIPMENT 26 157 ‐ 200 200 200

035100‐5540 TRAVEL AND TRAINING EXPENSES 1,440 844 1,735 1,895 1,895 1,895 035100‐5641 RAPPAHANNOCK CRIMINAL JUSTICE 1,133 1,133 1,133 1,161 1,161 1,161 035100‐5708 US EQUINE LEAGUE CONTRIBUTION ‐ ‐ ‐ ‐ ‐ ‐035100‐5810 DUES AND ASSOCIATION MEMBERS 180 125 180 575 575 575







035100‐5820 LIVESTOCK CLAIMS 120 ‐ ‐ 250 250 250

035100‐5862 SPECIAL EVENTS ‐ ‐ 55 1,960 1,960 1,960 035100‐6001 OFFICE SUPPLIES 3,374 2,093 4,331 3,820 4,220 4,220 035100‐6002 MEALS AND FOOD SUPPLIES 27 ‐ ‐ ‐ ‐ ‐035100‐6003 AGRICULTURAL SUPPLIES 2,895 2,981 1,459 6,000 6,000 6,000 035100‐6004 MEDICAL AND LABORATORY SUPPLIES 1,476 4,507 3,022 5,000 5,000 5,000 035100‐6007 REPAIR & MAINTENANCE SUPPLIES 311 824 ‐ 500 500 500

035100‐6008 VEHICLE & POWER EQUIPMENT FUEL 7,006 7,775 5,409 9,500 9,500 9,500 035100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 154 849 181 2,000 2,000 2,000 035100‐6010 POLICE SUPPLIES 167 313 60 1,400 1,400 1,400 035100‐6011 UNIFORMS AND WEARING APPAREL 1,971 2,363 1,691 3,600 3,600 3,600 035100‐6012 BOOKS AND SUBSCRIPTIONS 157 150 150 210 210 210

035100‐6014 OTHER OPERATING SUPPLIES 7,924 8,274 9,046 15,000 12,269 12,269 035100‐6024 TAG AND RECORD BOOKS 1,735 1,735 1,737 1,750 1,750 1,750 035100‐8201 MACHINERY AND EQUIPMENT 3,203 11,028 8,358 8,290 7,640 7,640 035100‐8202 FURNITURE AND FIXTURES 437 1,419 173 600 1,400 1,400 035100‐8203 COMMUNICATIONS EQUIPMENT ‐ ‐ 5,444 ‐ ‐ ‐035100‐8205 MOTOR VEHICLES & EQUIPMENT ‐ 49,486 ‐ ‐ ‐ ‐035100‐8207 DATA PROCESSING EQUIPMENT 1,118 1,493 2,671 2,500 3,724 3,724 TOTAL ‐‐TOTAL ANIMAL CONTROL‐‐ 372,924$ 415,304$ 429,231$ 431,002$ 466,361$ 8% 466,361$

035300 ** MEDICAL EXAMINER **

035300‐3110 PROFESSIONAL HEALTH SERVICES 360$ 140$ 440$ 300$ 300$ 300$

TOTAL ‐‐TOTAL MEDICAL EXAMINER‐‐ 360$ 140$ 440$ 300$ 300$ 0% 300$


E‐911Dispatch

DescriptionandFunctionThe budget for E-911 Dispatch supports the cost to maintain the E911 Computer Aided Dispatch System (CAD) and emergency communications for public safety.

SummaryofIncrease/DecreaseThe E-911 Dispatch department reflects a 1% increase; however, there was a 5% pay adjustment for all employees and a reduction in data processing equipment.

StatusFY 2021-

2022* Adopted

Dispatch Supervisor FT Salary 2 2 0

Dispatcher FT Salary 11 11 0

Dispatcher PT Hourly 2 2 0




FY 2020-2021 Diff.







035600 ** E‐911 DISPATCH **

035600‐1101 SALARIES AND WAGES ‐ REGULAR 482,329$ 478,461$ 529,252$ 519,352$ 545,318$ 545,318$ NEW Comp Board Bonus ‐ ‐ ‐ ‐ ‐035600‐1201 SALARIES AND WAGES ‐ OVERTIME 59,436 78,263 66,038 44,000 44,000 44,000 035600‐1301 SALARIES AND WAGES ‐ PART TIME 23,332 20,566 12,063 27,867 29,260 29,260 035600‐2100 FICA 41,211 42,166 43,764 45,228 47,321 47,321 035600‐2210 RETIREMENT‐VRS 43,800 43,661 47,504 38,172 40,081 40,081 035600‐2300 HOSPITAL/MEDICAL INSURANCE 121,847 118,637 159,595 163,491 163,383 163,383 035600‐2400 GROUP LIFE INSURANCE 6,352 6,261 6,766 6,959 7,307 7,307 035600‐2500 DISABILITY INSURANCE 931 899 1,110 1,260 970 970


035600‐2720 WORKERS' COMPENSATION INSURANCE 339 526 607 630 615 615

035600‐3110 PROFESSIONAL HEALTH SERVICE 2,810 2,925 165 2,500 2,500 2,500 035600‐3160 OTHER CONTRACTUAL SERVICES 1,393 908 299 2,000 2,000 2,000 035600‐3162 PROFESSIONAL SERVICES‐MSAG 2,065 1,484 2,783 1,200 2,000 2,000 035600‐3310 REPAIRS AND MAINTENANCE 4,490 3,100 4,708 10,650 10,650 10,650 035600‐3320 MAINTENANCE SERVICE CONTRACT 83,832 233,859 75,370 84,325 78,025 78,025 035600‐3321 MOTOROLA SUA II & MAINTENANCE SERVICE AGREEME ‐ 85,548 506,456 468,000 468,000 468,000 035600‐3600 ADVERTISING 208 ‐ ‐ 350 350 350

035600‐5110 ELECTRICAL SERVICES 11,502 9,152 10,365 11,000 11,000 11,000 035600‐5230 TELECOMMUNICATIONS 21,075 20,940 27,482 25,000 25,000 25,000 035600‐5410 LEASE/RENTAL OF EQUIPMENT 105,109 92,851 149,148 116,485 116,485 116,485 035600‐5540 TRAVEL AND TRAINING EXPENSES 2,730 380 1,345 2,000 2,000 2,000 035600‐5641 RAPPAHANNOCK CRIMINAL JUSTICE 5,285 5,663 5,663 6,500 6,500 6,500 035600‐5810 DUES AND ASSOCIATION MEMBERS ‐ ‐ ‐ 630 630 630

035600‐6001 OFFICE SUPPLIES 9,014 7,004 7,361 9,500 9,500 9,500 035600‐6002 MEALS AND FOOD SUPPLIES 114 ‐ ‐ 500 500 500

035600‐6008 FUEL 944 208 ‐ 600 600 600

035600‐6011 UNIFORMS AND WEARING APPAREL 1,669 1,980 ‐ 2,000 2,000 2,000 035600‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 300 300 300

035600‐6014 OTHER OPERATING SUPPLIES ‐ 35 643 1,950 500 500

035600‐6025 TRAINING/TRAINING MATERIALS ‐ ‐ ‐ 300 300 300

035600‐8201 MACHINERY AND EQUIPMENT 751 816 298 904 1,340 1,340 035600‐8202 FURNITURE AND FIXTURES 2,322 689 313 3,250 3,000 3,000 035600‐8207 DATA PROCESSING EQUIPMENT 7,829 7,213 3,854 10,180 5,852 5,852 035600‐9999 PSAP GRANT EXPENSES ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL E911 DISPATCH‐‐ 1,043,586$ 1,265,143$ 1,663,390$ 1,607,542$ 1,627,960$ 1% 1,627,960$

TOTAL PUBLIC SAFETY 13,543,103$ 13,967,133$ 14,711,765$ 15,302,579$ 16,190,570$ 6% 16,190,570$


PublicWorksAdministration

DescriptionandFunctionThe Public Works Administration budget covers a portion of the salaries of the Director of Public Works/Utilities and Assistant Director of Public Works/Utilities. It provides a wide range of essential services relating to County facilities, infrastructure and services for capital improvements, site development, wastewater management, street maintenance, water distribution, solid waste management

SummaryofIncrease/DecreaseThe Public Works Administration budget reflects a 3% increase due to the 5% pay adjustment for employees and a reduction in part time salaries.

MilfordStreetsLights

DescriptionandFunctionThis budget covers the cost of operating street lights in the Milford area of the County. Decades ago, the Board of Supervisors agreed to cover this cost at the request of Milford area residents.


StatusFY 2021-

2022* Adopted

Director of Public Works/Utilities

FT Salary 0.5 0.5 0

Assistant Director of Public Works/Utilities

FT Salary 0.5 0.5 0

Administrative Assistant

FT Salary 1 1 0




FY 2020-2021 Diff.







041100 **PUBLIC WORKS ADMINISTRATION

041100‐1101 SALARIES AND WAGES ‐ REGULAR 126,091$ 130,363$ 136,269$ 134,292$ 141,007$ 141,007$ 041100‐1201 SALARIES AND WAGES ‐ OVERTIME 98 115 331 500 500 500

041100‐1301 SALARIES AND WAGES Part‐time ‐ 0 25,000 ‐ ‐041100‐2100 FICA 9,342 9,661 10,036 12,224 10,825 10,825 041100‐2210 RETIREMENT‐VRS 11,370 11,807 12,364 9,870 10,364 10,364 041100‐2300 HOSPITAL/MEDICAL INSURANCE 20,506 22,054 26,984 28,704 28,704 28,704 041100‐2400 GROUP LIFE INSURANCE 1,651 1,684 1,761 1,800 1,889 1,889 041100‐2500 DISABILITY INSURANCE ‐ ‐ ‐ ‐ ‐041100‐2600 UNEMPLOYMENT INSURANCE 50 49 27 108 84 84 041100‐2720 WORKER'S COMPENSATION INSURANCE 274 1,560 2,666 1,650 2,000 2,000 041100‐3140 ENGINEERING AND ARCHITECTURA 10,665 ‐ ‐ ‐ ‐ ‐041100‐3160 OTHER CONTRACTUAL SERVICES ‐ ‐ 60 200 200 200

041100‐3200 TEMPORARY HELP SERVICES 1,640 ‐ ‐ ‐ ‐ ‐041100‐3330 VEHICLE REPAIR 550 138 1,649 900 900 900

041100‐3600 ADVERTISING ‐ ‐ ‐ 750 750 750

041100‐5210 POSTAL SERVICES 238 188 387 200 300 300

041100‐5230 TELECOMMUNICATIONS 1,071 1,148 2,885 1,300 2,900 2,900 041100‐5305 MOTOR VEHICLE INSURANCE 516 516 516 800 041100‐5410 LEASE/RENTAL OF EQUIPMENT 3,876 4,327 4,572 4,600 5,000 5,000 041100‐5540 TRAVEL AND TRAINING EXPENSES 134 365 106 750 750 750

041100‐5810 DUES AND ASSOCIATION MEMBERS ‐ ‐ 200 200 200

041100‐6001 OFFICE SUPPLIES 2,484 2,284 1,850 2,500 2,500 2,500 041100‐6002 MEALS AND FOOD SUPPLIES 619 756 241 750 750 750

041100‐6005 JANITORIAL SUPPLIES 12 28 ‐ ‐ ‐041100‐6008 VEHICLE & POWER EQUIPMENT FUEL 452 424 148 1,200 800 800

041100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES ‐ ‐ 77 ‐ ‐ ‐041100‐6011 UNIFORMS & WEARING APPAREL 23 291 370 650 650 650

041100‐6012 BOOKS AND SUBSCRIPTIONS 572 2,644 796 1,845 1,845 1,845 041100‐6014 OTHER OPERATING SUPPLIES 290 105 689 200 500 500

041100‐8202 FURNITURE AND FIXTURES 91 ‐ ‐ ‐ ‐ ‐041100‐8205 MOTOR VEHICLES & EQUIPMENT ‐ 33,408 ‐ ‐ ‐041100‐8207 DATA PROCESSING EQUIPMENT 55 1,600 1,422 3,000 3,000 3,000 TOTAL ‐‐TOTAL PUBLIC WORKS ADMINISTRATION‐‐ 192,657$ 192,092$ 239,644$ 233,994$ 216,419$ 3% 216,419$

041320 ** STREET LIGHTS **

041320‐5110 ELECTRICAL SERVICES 3,257$ 3,294$ 3,014$ 3,600$ 3,600$ 3,600$ TOTAL ‐‐TOTAL STREET LIGHTS‐‐ 3,257$ 3,294$ 3,014$ 3,600$ 3,600$ 0% 3,600$


SolidWaste

DescriptionandFunctionThis division manages the collection of solid waste and recyclables in a manner that is consistent with state and local laws, regulations, and ordinances. Solid waste is collected from seven solid waste convenience sites located throughout the County and transported in County owned and operated vehicles to landfills in Henrico and King George County.

SummaryofIncrease/DecreaseThe Solid Waste Department reflects a 6% decrease due to a $205,000 reduction of motor vehicles and equipment; however, there are increases to site upgrades, operating supplies for litter grant, agricultural supplies, tire disposal, and contract solid waste disposal. All employees also received a 5% pay adjustment.

GeneralProperties

DescriptionandFunctionThe General Properties budget provides funding for the maintenance and operation of County-owned facilities and properties throughout Caroline County, including electricity and other utilities. Primary objectives and responsibilities of the General Properties budget are to ensure that the facility needs of County citizens, general government employees, and visitors are met. General Properties provides a clean and safe environment in all parks and general government facilities and manages these facilities utilizing best management practices.

SummaryofIncrease/DecreaseThe General Properties department reflects a 7% increase due to 5% pay adjustment to all employees, an increase of $100,000 increase in repairs and maintenance, increases in machinery and equipment, janitorial services, and motor vehicles and equipment and an increase to the electricity at the Community Center. The department reflects a $95,000

StatusFY 2021-

2022* Adopted

Solid Waste Supervisor

FT Salary 1 1 0

Environmental Coordinator/Clerk

FT Salary 1 1 0

Truck Driver FT Salary 2 2 0

Solid Waste Specialist/Truck Driver

FT Salary 2 2 0

Convenience Site Attendant

PT Houly 20 20 0




FY 2020-2021 Diff.


decrease in security upgrades, and decreases to repairs at the Libraries, and heating service for the Community Center.

StatusFY 2021-

2022* Adopted

Superintendant of Public Works

FT Salary 1 1 0

Groundskeeping Foreman

FT Salary 1 1 0

Facilities Maintenance Foreman

FT Salary 1 1 0

Maintnenance Technician

FT Salary 1 1 0

Custodial Specialist FT Salary 1 1 0

Groundskeeper II FT Salary 1 1 0

Groundskeeper I1 FT Salary 2 2 0

Groundskeeper Seasonal

FT Salary 2 2 0




FY 2020-2021 Diff.







042600 ** SOLID WASTE **

042600‐1101 SALARIES AND WAGES ‐ REGULAR 234,066$ 246,209$ 251,181$ 245,929$ 258,639$ 258,639$ 042600‐1201 SALARIES AND WAGES ‐ OVERTIME 56,351 58,107 41,869 42,000 42,000 42,000 042600‐1301 SALARIES AND WAGES ‐ PART TIME 326,355 354,335 388,794 432,881 454,526 454,526 042600‐2100 FICA 45,683 49,015 50,036 55,142 57,770 57,770 042600‐2210 RETIREMENT ‐ VRS 21,090 21,928 22,930 18,076 19,010 19,010 042600‐2300 HOSPITAL/MEDICAL INSURANCE 68,431 76,323 102,355 111,272 92,725 92,725 042600‐2400 GROUP LIFE INSURANCE 3,063 3,142 3,265 3,295 3,466 3,466 042600‐2500 DISABILITY INSURANCE 413 413 410 384 578 578

042600‐2600 UNEMPLOYMENT INSURANCE 1,504 1,703 969 837 294 294

042600‐2720 WORKER'S COMPENSATION INSURANCE 24,063 31,739 36,628 32,500 35,000 35,000 042600‐3110 PROFESSIONAL HEALTH SERVICES ‐ ‐ 869 650 650 650

042600‐3140 ENGINEERING AND ARCHITECTURAL 33,870 75,747 46,252 80,000 80,000 80,000 042600‐3146 CONTRACT SOLID WASTE DISPOSAL 289,584 296,077 327,726 320,000 340,000 340,000 042600‐3160 OTHER CONTRACTUAL SERVICES 6,569 6,820 7,208 15,000 10,000 10,000 042600‐3310 REPAIRS AND MAINTENANCE 21,627 9,972 23,981 15,000 18,000 18,000 042600‐3320 MAINTENANCE SERVICE CONTRACT 1,974 3,244 672 3,000 3,000 3,000 042600‐3330 VEHICLE REPAIRS 48,978 46,932 42,389 55,000 50,000 50,000 042600‐3335 REPAIRS ‐ EQUIPMENT ‐ ‐ ‐ 10,000 2,500 2,500 042600‐3336 REPAIRS‐CONTAINERS 33,719 31,718 19,388 22,000 22,000 22,000 042600‐3340 REPAIRS‐RADIOS ‐ ‐ ‐ 600 300 300

042600‐3600 ADVERTISING 689 ‐ ‐ 700 700 700

042600‐3842 PERMIT FEES 1,097 1,172 1,149 1,100 1,200 1,200 042600‐3920 RECYCLING 17,448 3,206 9,751 20,000 20,000 20,000 042600‐3921 TIRE DISPOSAL 12,499 13,225 23,750 13,500 23,000 23,000 042600‐3922 HOUSEHOLD HAZARD RECYCLING ‐ ‐ ‐ 10,000 10,000 10,000 042600‐5110 ELECTRICAL SERVICES 17,545 13,907 20,501 19,000 20,000 20,000 042600‐5125 HEATING SERVICES/SUPPLIES 586 845 350 700 700 700

042600‐5210 POSTAL SERVICES 7 ‐ 11 ‐ ‐ ‐042600‐5230 TELECOMMUNICATIONS 12,864 12,643 13,836 16,550 16,550 16,550 042600‐5305 MOTOR VEHICLE INSURANCE 5,592 6,057 5,622 6,151 6,151 6,151 042600‐5410 LEASE/RENTAL OF EQUIPMENT 6,522 6,741 7,312 8,000 8,000 8,000 042600‐5420 LEASE/RENTAL OF BUILDINGS/PR 1,253 1,253 1,253 1,300 1,300 1,300 042600‐5540 TRAVEL AND TRAINING EXPENSES 475 570 760 2,000 2,000 2,000 042600‐5810 DUES AND ASSOCIATION MEMBERSHIPS 60 223 ‐ 250 250

042600‐6001 OFFICE SUPPLIES 1,400 806 1,185 2,000 2,000 2,000 042600‐6002 MEALS AND MEAL SUPPLIES 692 1,066 1,041 750 1,000 1,000 042600‐6003 AGRICULTURAL SUPPLIES ‐ 3,183 3,342 500 3,500 3,500 042600‐6005 JANITORIAL SUPPLIES ‐ 44 6 ‐ 500 500

042600‐6007 REPAIR AND MAINTENANCE SUPPLIES ‐ 3,189 500 500 500







042600‐6008 VEHICLE & POWER EQUIPMENT FUEL 85,220 89,886 60,500 80,000 80,000 80,000 042600‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 29,047 38,574 28,848 30,000 30,000 30,000 042600‐6011 UNIFORMS & WEARING APPAREL 5,487 8,876 9,075 8,420 9,500 9,500 042600‐6014 OTHER SUPPLIES 20,756 15,385 30,046 18,000 18,000 18,000 042600‐6014 ‐P 01OPERATING SUPPLIES‐LITTER GRANT 22,415 26,243 11,648 ‐ 32,000 32,000 042600‐6021 AUTO TAGS & RECEIPTS BOOKS ‐ 5 ‐ ‐ ‐ ‐042600‐8201 MACHINERY AND EQUIPMENT 31,995 72,392 89,335 83,600 83,600 83,600 042600‐8202 FURNITURE AND FIXTURES 114 ‐ ‐ 1,000 1,000 1,000 042600‐8203 COMMUNICATIONS EQUIPMENT ‐ ‐ ‐ 500 ‐ ‐042600‐8205 MOTOR VEHICLES & EQUIPMENT ‐ ‐ ‐ 243,000 38,000 38,000 042600‐8207 DATA PROCESSING EQUIPMENT 1,416 ‐ 1,011 1,200 1,200 1,200 042600‐8212 SITE UPGRADES 93,977 30,735 26,197 37,500 43,500 43,500 TOTAL ‐‐TOTAL SOLID WASTE‐‐ 1,586,433$ 1,663,486$ 1,713,675$ 2,069,538$ 1,944,609$ ‐6% 1,944,609$

TOTAL ‐ * *SANITATION & WASTE REMOVAL

043200 ** GENERAL PROPERTIES **

043200‐1101 SALARIES AND WAGES ‐ REGULAR 288,491$ 306,382$ 332,455$ 333,297$ 359,855$ 359,855$ 043200‐1201 SALARIES AND WAGES ‐ OVERTIME 19,944 22,571 18,705 20,000 20,000 20,000 043200‐1301 SALARIES AND WAGES ‐ PART TIME 41,901 38,270 21,086 44,754 36,750 36,750 043200‐2100 FICA 25,901 26,751 27,425 30,451 31,870 31,870 043200‐2210 RETIREMENT ‐ VRS 25,953 28,046 30,308 24,497 26,449 26,449 043200‐2300 HOSPITAL/MEDICAL INSURANCE 44,950 57,360 62,738 59,348 74,448 74,448 043200‐2400 GROUP LIFE INSURANCE 3,769 4,036 4,316 4,466 4,822 4,822 043200‐2500 DISABILITY INSURANCE 698 873 916 946 378 378


043200‐2720 WORKER'S COMPENSATION INSURANCE 4,591 6,319 7,292 7,800 7,500 7,500 043200‐3160 OTHER CONTRACTUAL SERVICES 85,728 113,457 133,941 227,054 227,054 227,054 043200‐3166 SECURITY UPGRADE SE 30,032 95,000 ‐ ‐043200‐3310 REPAIRS AND MAINTENANCE 139,581 308,778 349,032 250,000 350,000 350,000 043200‐3320 MAINTENANCE SERVICE CONTRACT 49,848 43,186 66,671 77,972 95,972 95,972 043200‐3330 VEHICLE REPAIRS 8,856 37,390 20,926 20,000 25,000 25,000 043200‐3350 REPAIRS ‐ COURTHOUSE 127,086 138,716 140,736 160,000 160,000 160,000 043200‐3359 REPAIRS ‐ ANIMAL SHELTER 208 ‐ ‐ ‐ ‐ ‐043200‐3362 REPAIRS ‐ LIBRARIES 56,035 61,087 33,373 66,288 62,000 62,000 043200‐3363 REPAIRS ‐ PARK 450 32,993 9,490 20,000 20,000 20,000 043200‐3364 REPAIRS ‐ ECONOMIC DEVELOPMENT 8,342 ‐ ‐ ‐ ‐ ‐043200‐3365 REPAIRS ‐ FIRE DAMAGE SHERIFF OFF ‐ ‐ 67,010 ‐ ‐ ‐043200‐3600 ADVERTISING ‐ 503 ‐ 1,500 ‐ ‐043200‐5089 ELECTRICITY ‐ LAKE LAND'OR ACCESS 211 484 ‐ 500 500

043200‐5090 ELECTRICITY‐F&R LOGISTIC BLDG 980 1,981 1,873 3,400 2,400 2,400 043200‐5093 ELECTRICITY‐DAWN LIBRARY 5,344 6,646 6,584 7,500 7,000 7,000







043200‐5094 ELECTRICITY ‐ 212 N MAIN ST 24,333 26,626 25,000 26,000 26,000 26,000 043200‐5096 ELECTRICITY ‐ COURT ANNEX‐ENNIS 47,226 47,637 40,930 47,000 45,000 45,000 043200‐5097 ELECTRICITY‐118 COURTHOUSE LN 4,343 4,924 3,462 5,000 5,000 5,000 043200‐5098 ELECTRICITY ‐ 233 W BROADDUS 6,268 5,014 5,480 6,000 5,500 5,500 043200‐5099 ELECTRICITY‐RT 301‐PUBLIC WORKS 3,565 4,250 4,164 ‐ ‐ ‐043200‐5100 ELECTRICITY ‐ 911 CENTER 11,586 11,989 11,243 11,900 11,900 11,900 043200‐5101 ELECTRICITY ‐ 104 S MAIN ST 2,136 2,519 1,129 1,900 1,900 1,900 043200‐5102 ELECTRICITY ‐ CANNERY ‐ ‐ ‐ 1,500 1,500 1,500 043200‐5103 ELECTRICITY ‐ CIRCUIT COURT 28,190 26,306 22,311 25,000 25,000 25,000 043200‐5104 ELECTRICITY‐123 N MAIN COURT 227 459 206 600 600 600

043200‐5106 ELECTRICITY‐109 COUNTY ST (EXT OFFICE) 2,637 2,745 2,284 2,000 2,400 2,400 043200‐5107 ELECTRICITY ‐ ANIMAL SHELTER 4,878 5,993 6,051 5,000 6,500 6,500 043200‐5111 ELECTRICITY ‐ HEALTH DEPARTM 15,589 9,140 11,620 10,000 10,000 10,000 043200‐5112 ELECTRICITY‐115 ENNIS ST (SHERIFF) 2,029 2,287 1,652 2,500 2,500 2,500 043200‐5114 ELECTRICITY ‐ SOCIAL SERVICE 16,747 17,581 19,140 16,800 17,500 17,500 043200‐5115 ELECTRICITY‐VISITORS CENTER 12,511 12,113 11,842 12,500 12,500 12,500 043200‐5116 ELECTRICITY‐LADYSMITH LIBRARY 10,773 10,340 8,158 11,000 10,000 10,000 043200‐5117 ELECTRICITY‐PARK 4,702 3,955 3,208 4,300 4,500 4,500 043200‐5118 ELECTRICITY‐COMMUNITY SERVICE 31,844 35,213 41,358 32,000 38,000 38,000 043200‐5119 ELECTRICITY‐117 ENNIS ST (SHERIFF) 3,784 3,695 2,964 3,800 3,800 3,800 043200‐5120 HEATING SVC/SUPPL‐ANIMAL SHELTER ‐ 863 218 1,000 1,500 1,500 043200‐5122 HEATING SVC/SUPPL‐NEW ADM BLDG 7,295 5,283 3,835 5,500 5,500 5,500 043200‐5123 HEATING SVC/SUPPL‐CANNERY 2,496 1,479 1,244 2,500 2,000 2,000 043200‐5124 HEATING SVC/SUPPL‐CCCSC GYM PROPANE 4,974 3,840 2,849 5,000 20,000 20,000 043200‐5125 HEATING SVC/SUPPL‐DISTRICT COURT 111 ENNIS ST 990 324 ‐ 1,000 1,500 1,500 043200‐5126 HEATING SVC/SUPPL‐PW SHOP PROPANE 30 ‐ ‐ ‐ ‐ ‐043200‐5127 HEATING SVC/SUPPL‐CCCSC OIL 52,065 35,403 17,470 35,000 10,000 10,000 043200‐5128 HEATING SVC/SUPPL‐OLD LDYSMTH LIBRY ‐ ‐ ‐ ‐ ‐ ‐043200‐5129 HEATING SVC\SUPPL F&R LOGISTIC BLDG 880 571 412 2,000 1,000 1,000 043200‐5130 WATER & SEWER‐108 COURTHOUSE 761 760 780 1,200 1,000 1,000 043200‐5131 WATER & SEWER‐123 N MAIN (ANNEX) 691 760 780 800 800 800

043200‐5132 WATER & SEWER ‐ 212 N MAIN 1,262 1,479 2,524 1,500 1,500 1,500 043200‐5133 WATER & SEWER‐111 ENNIS‐DIST 4,071 1,894 1,519 4,500 3,000 3,000 043200‐5134 WATER & SEWER‐109 COUNTY‐EXT 699 841 843 800 800 800

043200‐5135 WATER & SEWER ‐ ANIMAL SHELTER 1,353 1,274 1,219 1,600 1,600 1,600 043200‐5136 WATER & SEWER‐115 ENNIS (SHERIFF) 947 1,046 1,184 1,200 1,200 1,200 043200‐5139 WATER & SEWER‐104 S. MAIN 691 507 780 850 850 850

043200‐5140 WATER & SEWER F&R LOGISTIC BLDG 253 ‐ ‐ ‐ ‐043200‐5142 WATER & SEWER‐COMM SERVICES 8,538 9,278 8,207 10,000 9,500 9,500 043200‐5143 WATER & SEWER ‐ COUNTY PARKS 2,196 3,702 1,422 2,400 2,400 2,400 043200‐5145 WATER & SEWER ‐ 233 W BROADDAS 792 831 841 900 900 900







043200‐5146 WATER & SEWER‐118 COURTHOUSE 2,280 3,508 2,446 2,200 2,500 2,500 043200‐5147 WATER & SEWER‐FIRE/RESCUE LAUNDRY 2,520 3,750 1,185 2,500 2,500 2,500 043200‐5148 WATER & SEWER LADYSMITH LIBRARY 5,693 4,726 4,962 5,500 5,500 5,500 043200‐5149 WATER & SEWER‐VISITOR CENTER 6,058 6,163 5,851 6,900 6,200 6,200 043200‐5150 UTILITIES‐ LADY SMITH COMM CENTER 29,448 36,043 23,349 33,000 33,000 33,000 043200‐5151 WATER & SEWER ‐ DAWN LIBRARY 340 340 312 400 400 400

043200‐5210 POSTAL SERVICES 4 ‐ ‐ ‐ ‐043200‐5230 TELECOMMUNICATIONS 6,169 4,151 6,075 8,700 8,700 8,700 043200‐5231 TELECOMMUNCATIONS‐ALARM SYSTEMS 2,252 2,357 2,527 2,600 2,600 2,600 043200‐5232 TELECOMMUNICATIONS‐LADYSMITH CC ‐ ‐ ‐ 1,500 2,000 2,000 043200‐5301 BOILER & MACHINERY INSURANCE 5,110 4,112 ‐ 7,591 7,591 7,591 043200‐5304 PROPERTY INSURANCE 31,614 24,473 32,232 45,406 45,406 45,406 043200‐5305 MOTOR VEHICLE INSURANCE 7,448 7,913 12,719 12,720 12,720 12,720 043200‐5410 LEASE/RENTAL OF EQUIPMENT 5,218 5,880 5,742 7,100 7,100 7,100 043200‐5420 LEASE/RENTAL OF BUILDINGS/PROPERTY 15,000 ‐ ‐ ‐ ‐ ‐043200‐5422 LEASE/RENT‐PUBLIC WORKS SHOP ‐ 6,037 ‐ 15,000 15,000 15,000 043200‐5540 TRAVEL AND TRAINING EXPENSES 855 880 665 3,000 3,000 3,000 043200‐5810 DUES AND ASSOCIATION MEMBERS 170 199 193 200 200 200

043200‐6001 OFFICE SUPPLIES 2,011 1,981 1,038 800 1,000 1,000 043200‐6002 MEALS AND FOOD SUPPLIES ‐ 653 431 400 400 400

043200‐6003 AGRICULTURAL SUPPLIES 8,578 16,256 8,897 29,250 32,000 32,000 043200‐6005 JANITORIAL SUPPLIES 22,623 24,573 24,637 26,000 45,000 45,000 043200‐6007 REPAIRS AND MAINTENANCE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐043200‐6008 VEHICLE & POWER EQUIPMENT FUEL 20,577 21,836 29,663 22,000 28,000 28,000 043200‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 7,862 6,629 7,679 10,150 10,150 10,150 043200‐6011 UNIFORMS & WEARING APPAREL 7,444 11,201 8,514 9,500 9,500 9,500 043200‐6014 OTHER OPERATING SUPPLIES 39,978 55,012 47,733 50,000 55,000 55,000 043200‐6036 SECURITY UPGRADE MATERIALS ‐ ‐ 14,351 5,000 ‐ ‐043200‐8201 MACHINERY AND EQUIPMENT 57,807 23,805 20,458 16,000 24,000 24,000 043200‐8202 FURNITURE AND FIXTURES 21,106 11,845 129 ‐ ‐ ‐043200‐8205 MOTOR VEHICLES & EQUIPMENT 13,949 ‐ 46,690 ‐ 55,000 55,000 043200‐8207 DATA PROCESSING EQUIPMENT 1,860 265 1,586 1,200 1,200 1,200 043200‐8210 LADYSMITH COMM CTR IMPROVEMENTS 57,079 49,274 26,937 ‐ ‐ ‐043200‐8213 SITE UPGRADE‐ EMS & lAW MEMORIAL ‐ 7,490 45,250 ‐ ‐ ‐043200‐8215 WELCOME SIGNS 549 2,127 2,171 ‐ ‐ ‐043200‐8216 BUILDING & STRUCTURES ‐ ‐ 27,367 ‐ ‐ ‐043200‐8217 FROG LEVEL RESCUE SQUAD BLDG 1,688 ‐ ‐ ‐ ‐ ‐043200‐8220 38th PARALLEL MARKER/SIGNS ‐ ‐ ‐ ‐ ‐ ‐043200‐8225 CHILLER REPLACEMENT‐COUNTY ADMIN ‐ ‐ ‐ ‐ ‐ ‐043200‐8230 ROOF REPLACEMENT‐PLANNING ‐ ‐ ‐ ‐ ‐ ‐043200‐9999 GRANT EXPENSES ‐ ‐ ‐ ‐ ‐ ‐







TOTAL ‐‐TOTAL GENERAL PROPERTIES‐‐ 1,646,583$ 1,882,767$ 2,045,868$ 2,081,786$ 2,223,194$ 7% 2,223,194$

TOTAL PUBLIC WORKS 3,428,930$ 3,741,638$ 4,002,201$ 4,388,917$ 4,387,821$ 1% 4,387,821$


HealthDepartment

DescriptionandFunctionCaroline County is a member of the Rappahannock Area Health District (RAHD) along with the counties of King George, Spotsylvania, Stafford and the City of Fredericksburg. RAHD is a cooperative effort between the state and the member localities, providing medical care services (including communicable disease, child health, maternal health, family planning and dental health services), public health services (including Medicaid nursing home screenings, vital records, community education, lead testing, etc.), and environmental health services (including health inspections of daycare centers, summer camps, restaurants, sanitary surveys, sewage treatment plants, and investigation of communicable diseases).

Caroline County provides a local subsidy to support the operation of the Caroline office of $275,404.


ContributionstoOutsideAgenciesDescriptionandFunctionThis category accounts for the County’s contributions to outside agencies that provide services to the County and its citizens. This category was funded at $282,980 in FY 2021 and increased to $283,930 for FY 2022.

A brief description of some of the organizations the County provides funding for is provided below:

RappahannockAreaCommunityServicesBoard(RACSB)– RACSB provides services to individuals of all ages with disabilities related to mental illness, intellectual disability, and substance abuse. The agency also operates an array of services for senior citizens in the area from advocacy to meals programs and senior centers.

Caroline County’s contribution to RACSB in FY 2022 is $115,684, which is $1,710 more than the previous fiscal year.

RappahannockAreaAgencyonAging– RAAA serves residents of the City of Fredericksburg and the counties of Caroline, King George, Spotsylvania and Stafford and has six locations throughout Planning District 16. A 501(c) (3) non-profit organization, RAAA provides services to support the continued independence and dignity of aging residents. Caroline County’s contribution to RAAA in FY 2022 to $13,500, which is $500 more than the previous fiscal year.

Caroline’sPromise– Caroline’s Promise is a local, non-profit organization that serves the youth of Caroline County. It strives to keep Five Promises to children and youth that form the conditions they need to achieve adult success as identified by the America’s Promise Alliance.


The five promises are that they will grow up with the help and guidance of caring adult relationships, healthy childhoods, safe surroundings, effective education and opportunities to serve others. Caroline County’s contribution to Caroline’s Promise in FY 2022 is $32,500, which is equal to the previous fiscal year.

disAbilityResourceCenter– The mission of the disAbility Resource Center is to assist people with disabilities to achieve the highest potential and benefit of independent living by providing them, those who support them and the community with information, education, and resources.

The dRC serves the City of Fredericksburg and Caroline, King George, Spotsylvania and Stafford counties. Caroline County’s contribution to dRC in FY 2022 is $10,815, which is level with the previous fiscal year.

CarolineCountyChamberofCommerce – The Caroline County Chamber of Commerce is level funded at $7,500. The mission of the Chamber is promoting a strong community, responsible growth and dynamic business through relevant programming, information sharing and network-building.

FredericksburgAreaFoodBank -The Fredericksburg Regional Food Bank distributes millions of pounds of food to the hungry and working poor through its partner agency food pantries. The Pantry Distribution Program provides food assistance to the hungry of Planning District 16, the counties of Stafford, Spotsylvania, Caroline, King George and the City of Fredericksburg.

The County’s contribution for FY 2022 is $6,000, the same as the previous fiscal year.

BetaClub–The FY 2022 budget includes $10,000 in funding for the Beta Club for Caroline County Public Schools.Beta Club is a national society that promotes the ideals of academic achievement, character, service and leadership among elementary and secondary school students. The motto is: “Let us lead by serving others.”

CarolineCountyFair–The Board of Supervisors contributes toward the annual operation of the Caroline County Fair. The fair has achieved tremendous growth over the years and became a major tourist attraction for the County. The County’s contribution for FY 2022 is level funded at $15,000.

CommunityColleges

DescriptionandFunctionThe County makes an annual contribution to support the operations of Germanna Community College, which provides postsecondary education for many Caroline County residents. The County’s commitment to cover the rental expenses of $42,000 for Germanna’s Center for Workforce & Community Education (which opened in 2015 adjacent to the Belmont subdivision in Carmel Church) ended in FY 2019. Therefore, no funds for this expense are included in the FY 2022 budget.








051100 ** COUNTY HEALTH DEPARTMENT

051100‐5610 CONTRIBUTION TO HEALTH DEPAR 275,404$ 275,404$ 275,404$ 275,404$ 275,404$ 275,404$ 051100‐5611 CONTR TO HEALTH DEPT‐DENTAL ‐ ‐ TOTAL ‐‐TOTAL COUNTY HEALTH DEPARTMENT‐‐ 275,404$ 275,404$ 275,404$ 275,404$ 275,404$ 0% 275,404$

053900 *SOC SERVICE CONTR‐OUTSIDE AGENCIES*

053900‐3430 CONTRIBUTION TO FRED TRANSIT 102,254$ 102,671$ ‐$ ‐$ ‐$ ‐$ 053900‐5642 RAPP COMMUNITY SERVICES BOARD 107,691 110,120 113,974 113,974 115,684 115,684 053900‐5646 HOSPICE SUPPORT CARE ‐ ‐ ‐ ‐ ‐ ‐053900‐5650 RAPPAHANNOCK AREA AGENCY ON AGING 13,000 13,000 13,000 13,000 13,500 13,500 053900‐5652 THURMAN BRISBEN HOMELESS SHELTER 2,282 3,000 3,000 3,000 3,000 3,000 053900‐5654 CAROLINE'S COMMUNITY OF PROMISE 32,500 32,500 32,500 32,500 32,500 32,500 053900‐5657 HEALTHY FAMILIES RAPPHNK AREA 2,880 2,880 2,880 2,880 2,880 2,880 053900‐5660 EMPOWERHOUSE‐DOMESTIC VIOLENCE 4,624 4,624 4,624 4,624 5,000 5,000 053900‐5670 LEGAL AID WORKS (RAPPAHANNOCK LEGAL SERVICES,) 1,500 1,500 1,500 1,500 1,500 1,500 053900‐5675 NORTHERN VA 4‐H CENTER 1,250 1,250 1,250 1,250 1,250 1,250 053900‐5687 THE DISABILITY RESOURCE CENTER 10,300 10,815 10,815 10,815 10,815 10,815 053900‐5688 RAPPAHANNOCK REGNL DISABILITIES ‐ ‐ ‐ ‐ ‐ ‐053900‐5689 BIG BROTHERS BIG SISTERS ‐ ‐ ‐ ‐ ‐ ‐053900‐5690 CAROLINE LITERACY COUNCIL 4,000 4,000 4,000 4,000 4,000 4,000 053900‐5691 QUINN RIVERS FOR COMMUNITY ACTION ‐ ‐ ‐ ‐ ‐ ‐053900‐5692 AMERICAN RED CROSS‐RAPP CHAPTER ‐ ‐ ‐ ‐ ‐ ‐053900‐5693 MENTAL HEALTH AMERICA ‐ ‐ ‐ ‐ ‐ ‐053900‐5695 LLOYD F MOSS FREE CLINIC 4,816 4,816 4,816 4,816 4,140 4,140 053900‐5696 RAPPAHANNOCK COUNCIL AGAINST SEXUAL ASSAULT 1,100 1,100 1,100 1,100 1,100 1,100 053900‐5703 MICAH ECUMENICAL MINISTRIES ‐ ‐ ‐ ‐ ‐ ‐053900‐5699 CAROLINE COUNTY LITTLE LEAGUE 11,500 21,500 ‐ ‐ ‐ ‐053900‐5700 SAFE HARBOR CHILD ADVOCACY CENTER 1,000 1,050 1,050 1,050 1,150 1,150 053900‐5701 RAPPAHANNOCK UNITED WAY ‐ ‐ ‐ ‐ ‐ ‐053900‐5702 CAROLINE ROTARY‐SENIOR GALA ‐ ‐ 15,000 7,500 7,500 7,500 053900‐5705 CAROLINE COUNTY FAIR‐HALLOWEEN 500 500 500 500 500 500

053900‐5706 CAROLINE CHAMBER OF COMMERCE 7,500 7,500 7,500 7,500 7,500 7,500 053900‐5707 BLUEMONT CONCERT SERIES ‐ ‐ ‐ ‐ ‐ ‐053900‐5709 FREDERICKSBURG AREA FOOD BANK 5,500 6,000 6,000 6,000 6,000 6,000 053900‐5711 THE SUNDAY SCHOOL UNION ‐ ‐ ‐ ‐ ‐ ‐053900‐5712 CAROLINE COUNTY POLAR BEAR PLUNGE ‐ 649 1,039 2,000 2,000 2,000 053900‐5713 BETA CLUB 10,000 10,000 ‐ 10,000 10,000 10,000 053900‐5714 CAROLINE COUNTY FAIR 15,000 15,000 15,000 15,000 15,000 15,000 053900‐5715 FROG LEVEL 3,000 3,000 3,000 3,000 3,000 3,000 053900‐5716 HARVEST FESTIVAL 3,000 3,000 3,000 3,000 3,000 3,000







053900‐5717 PORT ROYAL 3,000 3,000 9,000 9,000 9,000 9,000 053900‐5718 LADYSMITH DAY 3,000 3,000 3,000 3,000 3,000 3,000 053900‐5719 VIRGINIA COMMUNITY FOOD CONNECTIONS 9,861 9,861 9,861 9,861 9,861 9,861 053900‐5720 STREAM SWEEPERS 10,000 ‐ ‐ 10,000 10,000 10,000 053900‐5721 RAPPAHANNOCK RIVER BASIN COMMISSION ‐ ‐ ‐ 1,000 1,000 1,000 053900‐5722 HABITAT FOR HUMANITY OF CAROLINE COUNTY ‐ 31,000 2,000 1,000 ‐ ‐053900‐5723 ONE TIME DONATIONS 1,000 ‐ ‐053900‐5724 VA WAR MEMORIAL FOUNDATION 41 50 50 50 053900‐5725 US CENSUS 3,762 ‐ ‐053900‐9006 MIDDLE PENINSULA ALLIANCE ‐ GOVA BOARD BAND 3,767 ‐ ‐ ‐ ‐ ‐053900‐5726 VA COOP EXTENSION STAFFORD COUNTY UNIT ‐ ‐ ‐ ‐ ‐ ‐053900‐5727 FAILSAFE‐ERA ‐ ‐ ‐ ‐ ‐ ‐053900‐5728 FREDERICKSBURG REGIONAL FOOD BANK PANTRY DIST ‐ ‐ ‐ ‐ ‐ ‐053900‐5729 RAPPAHONNOCK REFUGE dba Loisann's Hope House ‐ ‐ ‐ ‐ ‐ ‐053900‐5730 SOUTHEAST RURAL COMM ASSISTANCE PROJ (SERCAP) ‐ ‐ ‐ ‐ ‐ ‐

CAPITAL HOSPICE DBA CAPITAL CARING ‐ ‐ ‐ ‐ ‐ ‐OFFICE ON YOUTH ‐ ‐ ‐ ‐ ‐ ‐RAPPAHANNOCK EMERGENCY MEDICAL SERVICES COUN ‐ ‐ ‐ ‐ ‐ ‐

053900‐5731 BOYS & GIRLS CLUB OF RAPPAHANNOCK ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL OUTSIDE AGENCIES CONTRIBUTIONS‐‐ 374,825$ 407,336$ 274,212$ 282,920$ 283,930$ 0% 283,930$

TOTAL HEALTH AND SOCIAL SERVICES 650,229$ 682,740$ 549,616$ 558,324$ 559,334$ 0% 559,334$

068100 ** COMMUNITY COLLEGES **

068100‐5645 GERMANNA COMMUNITY COLLEGE 6,539$ 6,866$ 6,539$ 6,866$ 6,866$ 6,866$ 068100‐5660 RENTAL REIMBURSEMENT GCC 42,000 42,000 ‐ ‐ ‐ ‐ 068100‐8300 CAPITAL OUTLAY ‐ ‐ ‐ ‐ ‐ ‐ 068100‐8301 PHASE II BUILDING‐PLNG/CONST ‐ ‐ ‐ ‐ ‐ ‐ 068100‐8312 GERMANNA ‐ MAINTENANCE RESER 698 ‐ 698 ‐ ‐ ‐ TOTAL ‐‐TOTAL COMMUNITY COLLEGES‐‐ 49,237$ 48,866$ 7,237$ 6,866$ 6,866$ 0% 6,866$


DepartmentofParks&Recreation

DescriptionandFunctionThe Department of Parks & Recreation provides a variety of programs and facilities to meet the leisure and facility needs of Caroline County citizens. The primary responsibilities and objectives of the Department are to ensure that County citizens are provided well balanced leisure activities and a clean and safe environment in all parks and recreation facilities.

SummaryofIncrease/DecreaseThe Department of Parks & Recreation department reflects a 12% increase due to the 5% pay adjustment to all employees, an increase to part time employees’ personnel, and a purchase of a $20,000 vehicle to replace 16-year-old vehicle.

StatusFY 2021-

2022* Adopted

Parks & Recreation Director

FT Salary 1 1 0

Sports/Athletic Programmer

FT Salary 1 1 0

Recreation Activities Coordinator

FT Salary 2 2 0

Parks & Rec Assistant

PT Hourly 3 3 0

Outdoor Recreation Staff

PT Hourly 0 1 1

Preschool Childcare Staff

PT Hourly 0 2 2




FY 2020-2021 Diff.







071100 ** RECREATION **

071100‐1101 SALARIES AND WAGES ‐ REGULAR 191,061$ 196,003$ 203,596$ 202,041$ 219,229$ 219,229$ 071100‐1201 SALARIES AND WAGES‐OVERTIME 3,421 1,811 1,948 1,500 1,500 1,500 071100‐1301 SALARIES AND WAGES ‐ PART TIME 32,501 53,005 66,391 35,743 56,443 56,443 071100‐1401 SALARIES AND WAGES‐SUMMER CAMP 11,395 5,461 ‐ 23,000 23,000 23,000 071100‐2100 FICA 17,657 19,137 20,291 20,065 22,963 22,963 071100‐2210 RETIREMENT ‐ VRS 17,238 17,881 18,588 14,850 16,113 16,113 071100‐2300 HOSPITAL/MEDICAL INSURANCE 27,990 26,915 34,781 47,856 47,856 47,856 071100‐2400 GROUP LIFE INSURANCE 2,504 2,550 2,647 2,707 2,938 2,938 071100‐2600 UNEMPLOYMENT INSURANCE 327 381 156 162 126 126

071100‐2720 WORKER'S COMPENSATION INSURANCE 5,048 3,553 3,234 3,600 3,300 3,300 071100‐3160 OTHER CONTRACTUAL SERVICES 9,797 8,358 3,497 21,015 21,015 21,015 071100‐3200 TEMPORARY HELP SERVICES 24,517 22,005 17,914 38,765 38,765 38,765 071100‐3310 REPAIRS AND MAINTENANCE 550 ‐ ‐ 800 800 800

071100‐3330 VEHICLE REPAIRS 725 701 94 1,000 1,000 1,000 071100‐3500 PRINTING AND BINDING 10,749 10,510 4,700 8,000 8,000 8,000 071100‐3600 ADVERTISING 342 1,169 648 1,500 1,500 1,500 071100‐5210 POSTAL SERVICES 132 55 47 1,000 1,000 1,000 071100‐5230 TELECOMMUNICATIONS 6,656 5,902 6,010 7,500 7,500 7,500 071100‐5305 MOTOR VEHICLE INSURANCE 1,549 1,549 1,549 1,800 1,800 1,800 071100‐5410 LEASE/RENTAL OF EQUIPMENT 2,016 2,400 2,026 2,800 2,800 2,800 071100‐5420 LEASE/RENT OF BUILDINGS/PROPERTY 1,210 5,270 3,190 1,320 1,320 1,320 071100‐5425 LEASE OF SCHOOL PROPERTY ‐ ‐ ‐ ‐ ‐ ‐071100‐5540 TRAVEL AND TRAINING EXPENSES 200 1,392 169 1,000 1,000 1,000 071100‐5810 DUES AND ASSOCIATION MEMBERS 270 ‐ ‐ 445 445 445

071100‐5830 REFUNDS 4,010 3,710 19,139 2,500 2,500 2,500 071100‐6001 OFFICE SUPPLIES 1,031 655 1,008 1,800 1,800 1,800 071100‐6002 MEALS AND FOOD SUPPLIES 940 1,062 1,796 5,720 5,720 5,720 071100‐6008 VEHICLE & POWER EQUIPMENT FUEL 1,047 1,036 739 2,000 2,000 2,000 071100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 101 ‐ 26 1,000 1,000 1,000 071100‐6011 UNIFORMS AND WEARING APPAREL 13,367 15,463 11,354 25,000 25,000 25,000 071100‐6012 BOOKS AND SUBSCRIPTIONS ‐ 40 ‐ 200 200 200

071100‐6013 EDUCATIONAL & RECREATIONAL SUPPLIES 2,511 5,202 1,406 11,400 11,400 11,400 071100‐6015 SUMMER CAMP EXPENSES 4,538 5,079 1,508 4,000 4,000 4,000 071100‐6035 ATHLETIC PROGRAM SUPPLIES 3,555 2,854 1,616 8,190 8,190 8,190 071100‐6036 TROPHIES AND AWARDS 3,312 3,079 3,077 4,368 4,368 4,368 071100‐6038 RECREATION TRIPS 550 1,332 684 3,000 3,000 3,000 071100‐8202 FURNITURE AND FIXTURES ‐ 442 621 1,000 1,000 1,000 071100‐8205 MOTOR VEHICLES & EQUIPMENT ‐ ‐ ‐ 20,000 20,000 071100‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ 1,291 2,000 2,000 2,000







071100‐8212 PARK IMPROVEMENTS 49,615 ‐ ‐ 5,000 5,000 5,000 071100‐8216 RECREATIONAL EQUIPMENT ‐ ‐ ‐ 3,000 3,000 3,000 071100‐9900 MISC GRANTS 1,006 ‐ ‐ ‐TOTAL ‐‐TOTAL RECREATION‐‐ 452,432$ 425,960$ 436,747$ 518,647$ 580,591$ 12% 580,591$


LibraryDepartment

DescriptionandFunctionEffective July 1, 2018, the Library became a County department under the supervision of the County Administrator’s Office. The library consists of four branches in Bowling Green, Dawn, Port Royal and Ladysmith.

SummaryofIncrease/DecreaseThe Library department reflects an increase of 10% due to a 5% pay adjustment for each employee, an additional branch/programming assistant for part time, and increases in telecommunications and books and subscriptions for purchase of additional e-resources. There were reductions in other contractual services and lease/rental of equipment.

StatusFY 2021-

2022* Adopted

Library Director FT Salary 1 1 0

Library Assistant Director

FT Salary 1 1 0

Library Branch Manger

FT Salary 2 2 0

Library Branch Assistant

PT Hourly 12 13 1

Technical Services Assistant

PT Hourly 1 1 0




FY 2020-2021 Diff.







073100 ** LIBRARY **

073100‐1101 SALARIES AND WAGES ‐ REGULAR 132,248$ 150,847$ 172,111$ 170,797$ 194,678$ 194,678$ 073100‐1201 SALARIES AND WAGES‐OVERTIME 1,314 2 ‐ ‐ ‐073100‐1301 SALARIES AND WAGES ‐ PART TIME ‐ 136,384 166,608 175,110 201,167 201,167 073100‐2100 FICA 9,893 25,125 25,634 26,462 30,282 30,282 073100‐2210 RETIREMENT ‐ VRS 11,042 13,280 15,713 12,554 14,309 14,309 073100‐2300 HOSPITAL/MEDICAL INSURANCE 22,376 25,726 31,823 35,758 35,758 35,758 073100‐2400 GROUP LIFE INSURANCE 1,618 1,893 2,238 2,289 2,609 2,609 073100‐2500 DISABILITY INSURANCE 187 239 306 302 317 317

073100‐2600 UNEMPLOYMENT INSURANCE 252 1,037 589 108 168 168


073100‐3160 OTHER CONTRACTUAL SERVICES 9 7,486 5,533 13,500 10,000 10,000 073100‐3320 MAINTENANCE SERVICE CONTRACTS 11,562 12,445 12,800 12,800 12,800 073100‐3600 ADVERTISING ‐ ‐ 75 75 75 073100‐5210 POSTAL SERVICES ‐ 278 316 300 320 320

073100‐5230 TELECOMMUNICATIONS ‐ 47,912 51,149 47,500 50,000 50,000 073100‐5304 PROPERTY INSURANCE 3,297 3,547 3,297 3,547 3,547 073100‐5305 MOTOR VEHICLE INSURANCE 516 516 516 601 601 601

073100‐5410 LEASE/RENTAL OF EQUIPMENT 6,160 806 15,800 6,000 6,000 073100‐5540 TRAVEL EXPENSE 1,832 1,477 1,850 1,500 1,500 073100‐5690 CONTRIBUTION‐CAROLINE CO LIBRARY 126,821 ‐ ‐ ‐ ‐073100‐5810 DUES AND ASSOCIATION MEMBERSHIPS 700 425 550 550 550

073100‐6001 OFFICE SUPPLIES 5,012 4,838 5,000 5,000 5,000 073100‐6002 MEALS AND FOOD SUPPLIES 134 200 50 50 073100‐6012 BOOKS AND SUBSCRIPTIONS 25,141 18,049 18,000 25,000 25,000 073100‐6014 OTHER OPERATING SUPPLIES ‐ ‐ 104 800 1,200 1,200 073100‐8202 FURNITURE/FIXTURES CAPITAL CONTRIBUTION ‐ ‐ 180 1,000 1,000 1,000 073100‐8207 DATA PROCESSING EQUIPMENT 43

TOTAL ‐‐TOTAL LIBRARY‐‐ 306,385$ 464,607$ 514,698$ 544,827$ 597,107$ 10% 597,107$

TOTAL PARKS, RECREATION & CULTURAL 758,817$ 890,567$ 951,445$ 1,063,475$ 1,177,698$ 11% 1,177,698$


DepartmentofPlanning&CommunityDevelopment

DescriptionandFunctionThe Department of Planning & Community Development provides professional guidance and technical support to the Board of Supervisors, Planning Commission, Board of Zoning Appeals, County Administration, and the general public on land development activities and on land use, transportation, environmental, and long-range planning matters. Staff administers the County’s zoning and subdivision ordinances including code enforcement and development applications including rezonings, conditional use permits, subdivisions, variances, and ordinance amendments. Staff reviews plans for development, building and sign permits, and business licenses for Code compliance. Staff oversees development and implementation of the comprehensive plan, transportation plans, and small area studies. The office also helps facilitate economic development and carries out historic resource protection, regional planning, regional transportation planning, rural planning and environmental planning activities.

SummaryofIncrease/DecreaseThe Planning and Community Development department reflects a 9% increase due to a 5% pay adjustment for all employees, purchase of a new vehicle in motor vehicles & equipment (Ford F150), and a slight increase in vehicle repairs.

StatusFY 2021-

2022* Adopted

Planning Director FT Salary 1 1 0

Planner FT Salary 1 1 0

GIS Analyst FT Salary 1 1 0

Planning Technician FT Salary 1 1 0

Zoning/Code Compliance Technician

FT Salary 1 1 0

Senior Environmental Technician

FT Salary 1 1 0

Office Assistant FT Salary 2 2 0

Office Assistant PT Hourly 1 1 0




FY 2020-2021 Diff.







081000 **PLANNING & COMMUNITY DEVELOPMENT**

081100 ** PLANNING DEPARTMENT **

081100‐1101 SALARIES AND WAGES ‐ REGULAR 429,136$ 444,447$ 467,765$ 464,193$ 499,739$ 499,739$ 081100‐1201 SALARIES AND WAGES ‐ OVERTIME 39 1,483 ‐ 1,000 1,000 1,000 081100‐1301 SALARIES AND WAGES ‐ PART TIME 615 220 220 18,499 19,424 19,424 081100‐2100 FICA 31,259 32,096 33,337 37,002 39,793 39,793 081100‐2210 RETIREMENT ‐ VRS 38,632 40,765 42,706 34,118 36,731 36,731 081100‐2300 HOSPITAL/MEDICAL INSURANCE 70,868 87,293 115,591 118,754 118,754 118,754 081100‐2400 GROUP LIFE INSURANCE 5,610 5,838 6,081 6,220 6,697 6,697 081100‐2500 DISABILITY INSURANCE 578 664 631 622 653 653


081100‐2720 WORKER'S COMPENSATION INSURANCE 5,821 7,109 8,204 6,530 8,200 8,200 081100‐3160 OTHER CONTRACTUAL SERVICES 40,710 18,100 34,882 60,000 60,000 60,000 081100‐3175 DEMO SERVICES/PROP CODE MAINT 1,700 3,400 - 18,000 18,000 18,000 081100‐3310 REPAIRS AND MAINTENANCE - - - 250 250 250

081100‐3320 MAINTENANCE SERVICE CONTRACT 1,350 1,350 - 1,350 1,350 1,350 081100‐3330 VEHICLE REPAIRS 508 1,085 350 2,000 3,000 3,000 081100‐3500 PRINTING AND BINDING - - 693 - ‐ ‐081100‐3600 ADVERTISING 25 480 - 1,800 1,800 1,800 081100‐5210 POSTAL SERVICES 999 1,844 1,095 2,250 2,250 2,250 081100‐5230 TELECOMMUNICATIONS 2,380 2,238 4,012 3,500 3,500 3,500 081100‐5305 MOTOR VEHICLE INSURANCE 1,549 1,549 1,549 1,549 1,549 1,549 081100‐5410 LEASE/RENTAL OF EQUIPMENT 2,454 2,989 2,229 11,717 11,000 11,000 081100‐5540 TRAVEL AND TRAINING EXPENSES 626 1,177 150 4,000 4,000 4,000 081100‐5810 DUES AND ASSOCIATION MEMBERS 614 931 532 825 825 825

081100‐6001 OFFICE SUPPLIES 3,901 3,145 3,528 4,000 4,000 4,000 081100‐6002 MEALS AND FOOD SUPPLIES 81 - 10 100 100 100

081100‐6008 VEHICLE & POWER EQUIPMENT FUEL 1,494 1,852 1,157 2,400 2,400 2,400 081100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES - - - - ‐ ‐081100‐6012 BOOKS AND SUBSCRIPTIONS 799 276 765 700 700

081100‐6034 MAPPING SUPPLIES 578 485 487 1,000 1,000 1,000 081100‐8202 FURNITURE AND FIXTURES - 194 - 600 600 600

081100‐8205 MOTOR VEHICLES & EQUIPMENT 29,560 29,560 081100‐8207 DATA PROCESSING EQUIPMENT 147 1,490 2,009 3,200 3,200 3,200 081100‐9998 GIS GRANT - 53,590 - ‐ ‐TOTAL ‐‐TOTAL PLANNING DEPARTMENT‐‐ 642,937$ 716,504$ 727,453$ 806,487$ 880,410$ 9% 880,410$


PlanningCommission

DescriptionandFunctionThe Planning Commission advises the Board of Supervisors on the matters of planning and zoning. Specific tasks include review of and recommendations on rezoning and special use permit applications, ordinance review and development, and periodic review of and updating of the County's Comprehensive Plan. The six members of the Commission are appointed by the Board of Supervisors from each election district.


BoardofZoningAppeals

DescriptionandFunctionThe Board of Zoning Appeals considers requests for variances and appeals of decisions made by the Zoning Administrator. The six members of the Board of Zoning Appeals are appointed by the Caroline County Circuit Court, one from each election district, upon recommendations made by the Board of Supervisors.








081300 ** PLANNING COMMISSION **

081300‐1700 BOARD FEES 15,441$ 12,724$ 12,898$ 23,793$ 23,793$ 23,793$ 081300‐2100 FICA 1,171 932 954 1,820 1,820 1,820 081300‐3600 ADVERTISING 3,092 7,144 6,311 7,800 7,800 7,800 081300‐5210 POSTAL SERVICES - - 4 - ‐ ‐081300‐5307 PUBLIC OFFICIALS LIABILITY INSURANCE 3,113 3,150 3,068 3,424 3,424 3,424 081300‐5540 TRAVEL AND TRAINING EXPENSES 500 - - 1,500 1,500 1,500 081300‐5810 DUES AND ASSOCIATION MEMBERS - - - 535 535 535

081300‐6001 OFFICE SUPPLIES - - - ‐ ‐081300‐6002 MEALS AND FOOD SUPPLIES 224 34 44 400 400 400

081300‐6012 BOOKS AND SUBSCRIPTIONS - - 360 360 360

TOTAL ‐‐TOTAL PLANNING COMMISSION‐‐ 23,541$ 23,985$ 23,279$ 39,632$ 39,632$ 0% 39,632$

081400 **BOARD OF ZONING APPEALS**

081400‐1700 BOARD FEES 200$ 920$ 320$ 1,400$ 1,400$ 1,400$ 081400‐3150 LEGAL SERVICES - - 589 2,500 2,500 2,500 081400‐3600 ADVERTISING 943 1,501 1,023 1,500 1,500 1,500 081400‐5307 PUBLIC OFFICIALS LIABILITY INSURANCE 1,038 1,050 500 - ‐ ‐ 081400‐5540 TRAVEL AND TRAINING EXPENSES - - - 1,350 1,350 1,350 081400‐6001 OFFICE SUPPLIES - - - ‐ ‐ TOTAL ‐‐TOTAL BOARD OF ZONING APPEALS‐‐ 2,180$ 3,471$ 2,432$ 6,750$ 6,750$ 0% 6,750$


DepartmentofEconomicDevelopment

DescriptionandFunctionCaroline County Economic Development is responsible for implementing the overall economic development mission of the County. A major component of this includes working with new and existing businesses to create new investment and jobs in Caroline County. The office also provides staff support to the Economic Development Authority (EDA) and works with various regional and state agencies to market and promote Caroline County.

SummaryofIncrease/DecreaseThe Economic Development department reflects a 12% increase due to a 5% pay adjustment to all employees and a new van to replace 13-year-old vehicle.

RegionalPlanning

DescriptionandFunctionFunding is provided for the following regional planning entities:

GeorgeWashingtonRegionalCommissionThe George Washington Regional Commission serves the counties of Caroline, King George, Spotsylvania and Stafford and the City of Fredericksburg. GWRC is one of 21 regional commissions chartered by the Commonwealth of Virginia and provides professional planning and technical resources, a concerted approach to regional cooperation, planning assistance with program delivery, and a forum for the interaction of appointed and elected local government officials and citizen members. The $20,691 is broken into $19,234 for annual per –capita dues and $1,457 - Emergency Planning Committee. $2,610 is for the leased parkingspaces in Ladysmith for GWRC/GWRideConnect, the number of spaces was reduced from 25to 10 spaces based on actual usage.

RegionalLegislativeProgramThis budget accounts for Caroline County’s share of a regional legislative liaison who helps develop a legislative platform and represents local government’s interests during sessions of the Virginia General Assembly.

FredericksburgRegionalAlliance

StatusFY 2021-

2022* Adopted

Economic Development Director

FT Salary 1 1 0

Administrative Assistant/Web Manager

FT Salary 1 1 0




FY 2020-2021 Diff.


The Fredericksburg Regional Alliance (FRA) is a public/private economic development marketing partnership created to provide CEOs, presidents, corporate real estate executives, and site selection consultants with a single source for comprehensive demographic, economic, and commercial real estate information on the Fredericksburg, Virginia Region — which includes the City of Fredericksburg and the counties of Caroline, King George, Spotsylvania, and Stafford — while also providing a wide range of services designed to facilitate the creation of jobs and capital investment while diversifying the economy and increasing the tax base.

RappahannockRiverBasinCommissionThe Rappahannock River Basin Commission was created jointly by the General Assembly of Virginia and the counties and city of the Rappahannock River Basin. The Commission’s purpose and mission are to provide guidance for the stewardship and enhancement of the water quality and natural resources of the basin. The Commission is a forum in which local governments and citizens can discuss issues affecting the basin’s water quality and quantity and other natural resources.

SummaryofIncrease/DecreaseThe Regional Planning contributions reflect a 2% increase due to the increase in parking lease costs.

EconomicDevelopmentAuthority

DescriptionandFunctionThe Caroline County Economic Development Authority, formerly the Industrial Development Authority, was established by the Board of Supervisors to promote balanced economic growth by encouraging new capital investment and job creation. The primary duties of the EDA are to provide economic development related policy consultation, oversight of economic development and to review the issuance of bond financing.

Summary of Increase/Decrease N/A

SoilandWaterConservationDistrict&EnvironmentalManagement

DescriptionandFunctionThe Hanover-Caroline Soil & Water Conservation District (SWCD) is a subdivision of State government responsible for conservation work within its boundaries. The SWCD is designed to assist County landowners with conservation planning and programs. The District administers the Virginia Best Management Practices Cost Share Program and the Virginia Tax Credit Program. This program provides financial and technical assistance to install best management practices on agricultural land to reduce non-point source pollution and improve water quality.

The District's activities are governed by a six (6) member Board of Directors; of which four (4) members are elected and two (2) members are appointed by Virginia's Division of Soil and


Water Conservation. The District maintains an office in Hanover and is staffed by five (5) employees; however, they are not County employees. The District is funded with monies appropriated by the Commonwealth, the U.S. Environmental Protection Agency (EPA) and the counties of Hanover and Caroline. Caroline’s contribution is $66,839, the remaining $401,592 is funded through Hanover County.

SummaryofIncrease/DecreaseSoil & Water Conservation District reflects a decrease of 1% due to a slight decrease in contributions; however, there is a small increase to salaries and benefits in environmental management.

VirginiaCooperativeExtensionProgram

DescriptionandFunctionVCE operates out of Virginia's land grant universities, Virginia Tech and Virginia State University. Programs are offered in the areas of Agriculture and Natural Resources, Family and Consumer Services, and 4-H. Locally, programs are also offered in the area of home horticulture through volunteer master gardeners and nutrition programs for low-income persons through the United States Department of Agriculture grant funded income Smart Choices Nutrition Education Program (SCNEP). Volunteers from local programs serve on the Extension Leadership Council (ELC) to assist staff in identifying needs within the community and addressing those needs with educational programs.

SummaryofIncrease/DecreaseThe Virginia Cooperative Extension Program reflects a 4% increase due to Agency request to increase other contractual services for localities share of increase in salaries and benefits.

StatusFY 2021-

2022* Adopted

District Manager FT Salary 1 1 0

Conservation Specialist

FT Salary 2 2 0

Education Specialist FT Salary 1 1 0

Administration and Finance Professional

FT Salary 1 1 0




FY 2020-2021 Diff.







081500 ** ECONOMIC DEVELOPMENT **

081500‐1101 SALARIES AND WAGES ‐ REGULAR 153,846$ 157,242$ 165,276$ 164,014$ 172,215$ 172,215$ 081500‐2100 FICA 11,378 11,845 12,448 12,547 13,174 13,174 081500‐2210 RETIREMENT ‐ VRS 13,882 14,443 15,090 12,055 12,658 12,658 081500‐2300 HOSPITAL/MEDICAL INSURANCE 25,071 22,273 25,285 25,286 25,286 25,286 081500‐2400 GROUP LIFE INSURANCE 2,016 2,060 2,149 2,198 2,308 2,308 081500‐2600 UNEMPLOYMENT INSURANCE 101 98 54 54 84 84 081500‐2720 WORKER'S COMPENSATION INSURANCE 2,381 2,904 3,352 2,750 2,750 2,750 081500‐3160 OTHER CONTRACTUAL SERVICES 18,920 49,587 3,610 45,000 45,000 45,000 081500‐3310 REPAIRS & MAINTENANCE 310 ‐ ‐ 300 300 300

081500‐3330 VEHICLE REPAIRS 45 1,641 20 2,000 2,000 2,000 081500‐3500 PRINTING AND BINDING 200 61 ‐ 2,500 2,500 2,500 081500‐3600 ADVERTISING 15,180 17,276 2,700 25,000 25,000 25,000 081500‐5210 POSTAL SERVICES 487 390 496 1,000 1,000 1,000 081500‐5230 TELECOMMUNICATIONS 6,571 7,726 7,033 8,701 8,701 8,701 081500‐5305 MOTOR VEHICLE INSURANCE 516 516 516 600 600 600

081500-5410 LEASE/RENTAL OF EQUIPMENT 2,887 2,526 2,356 3,300 3,300 3,300 081500‐5540 TRAVEL AND TRAINING EXPENSES 172 530 128 2,000 2,000 2,000 081500‐5810 DUES AND ASSOCIATION MEMBERS 250 360 478 950 950 950

081500‐6001 OFFICE SUPPLIES 691 1,013 537 2,000 2,000 2,000 081500‐6002 MEALS AND FOOD SUPPLIES 1,986 1,792 1,456 2,500 2,500 2,500 081500‐6008 VEHICLE & POWER EQUIPMENT FUEL 495 472 279 1,500 1,500 1,500 081500‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 282 254 ‐ 500 500 500


081500-6028 PROMOTIONAL SUPPLIES 3,516 4,182 1,340 4,000 4,000 4,000 081500‐8202 FURNITURE AND FIXTURES 363 390 ‐ 1,500 1,500 1,500 081500‐8205 MOTOR VEHICLES & EQUIPMENT ‐ ‐ ‐ ‐ 29,940 29,940 081500‐8207 DATA PROCESSING EQUIPMENT 1,132 3,087 184 2,000 2,000 2,000 TOTAL ‐‐TOTAL ECONOMIC DEVELOPMENT‐‐ 263,150$ 303,214$ 245,330$ 324,855$ 364,366$ 12% 364,366$

081600 ** PLANNING REGIONAL **

081600‐7010 GEORGE WASHINGTON REGNL COMM 15,779$ 18,471$ 20,691$ 20,691$ 20,691$ 20,691$ 081600‐7010‐001 GWRC/GWRIDECONNECT PARKING 2,610 2,610 081600‐7011 REGIONAL LEGISLATIVE PROGRAM 5,000 5,000 5,000 5,000 5,000 5,000 081600‐7020 REGIONAL ALLIANCE CONTRIBUTION 29,727 29,727 29,727 29,727 29,737 29,737 081600‐7030 RAPPAHANNOCK RIVER BASIN COMM 1,000 1,250 3,000 1,000 1,000 1,000 081600‐7031 SUPPORTIVE HOUSING PROGRAM GRANT 2,350 2,320 ‐ ‐ ‐ ‐ 081600‐NEW21 GWRC FUND BAL CONTRIBUTION ‐ ‐ ‐ 1,631 ‐ ‐

TOTAL ‐‐TOTAL REGIONAL PLANNING‐‐ 53,856$ 56,768$ 58,418$ 58,049$ 59,038$ 2% 59,038$







081900 **ECONOMIC DEVELOPMENT AUTHORITY**

081900‐3160 OTHER CONTRACTUAL SERVICES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 081900‐6001 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ 081900‐6002 MEALS AND FOOD SUPPLIES 1,000 ‐ 8 1,000 1,000 1,000 081900‐6028 PROMOTIONAL SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐‐TOTAL INDUSTRIAL DEVELOPMENT AUTHORITY‐‐ 1,000$ ‐$ 8$ 1,000$ 1,000$ 0% 1,000$

TOTAL COMMUNITY DEVELOPMENT 986,664$ 1,103,941$ 1,056,920$ 1,236,773$ 1,351,196$ 9% 1,351,196$

082400 **SOIL & WATER CONSERV. DIST

082400‐3856 CLERICAL SERVICES ‐ HCSWCD 6,600$ 6,600$ 6,600$ 6,600$ 6,600$ 6,600$ 082400‐5647 CONTRIBUTION ‐HCSWCD 55,451 57,110 59,021 60,990 60,239 60,239 TOTAL ‐‐TOTAL SOIL & WATER CONSERVATION DISTRICT‐‐ 62,051$ 63,710$ 65,621$ 67,590$ 66,839$ ‐1% 66,839$

082600 ** ENVIRONMENTAL MANAGEMENT

082600‐1101 SALARIES AND WAGES ‐ REGULAR 232,086$ 244,202$ 279,326$ 300,812$ 308,445$ 308,445$ 082600‐1301 SALARIES AND WAGES ‐ PART TIME 897 ‐ 3,775 ‐082600‐2100 FICA 17,209 18,526 21,350 23,012 23,596 23,596 082600‐2210 RETIREMENT ‐ VRS 20,927 20,289 25,229 22,110 22,671 22,671 082600‐2300 HOSPITAL/MEDICAL INSURANCE 33,548 34,388 40,262 48,313 40,261 40,261 082600‐2400 GROUP LIFE INSURANCE 3,039 2,895 3,592 4,031 4,133 4,133 082600‐2500 DISABILITY INSURANCE 183 79 427 608 576 576


082600‐2720 WORKER'S COMPENSATION INSURANCE 1,381 1,654 1,909 1,700 1,700 1,700 TOTAL ‐‐TOTALENVIRONMENTAL MANAGEMENT‐‐ 309,528$ 322,297$ 376,037 400,747$ 401,592$ 0% 401,592$

TOTAL ‐ * * ENVIRONMENTAL MANAGEMENT 371,579$ 386,007$ 441,658 468,337$ 468,431$ 0% 468,431$

083300 **COOPERATIVE EXTENSION PROGRAM**

083300‐1301 SALARIES AND WAGES ‐ PART TIME ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 083300‐2100 FICA ‐ ‐ ‐ ‐ ‐ ‐ 083300‐2600 UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ 083300‐2720 WORKER'S COMPENSATION INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ 083300‐3160 OTHER CONTRACTUAL SERVICES 44,264 43,314 53,332 74,177 77,143 77,143 083300‐3600 ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐ 083300‐5210 POSTAL SERVICES 206 208 208 ‐ ‐ ‐ 083300‐5230 TELECOMMUNICATIONS 2,638 2,662 2,805 2,400 2,635 2,635 083300‐5540 TRAVEL EXPENSE ‐ 139 ‐ ‐ ‐ ‐ 083300‐5810 DUES AND ASSOCIATION MEMBERS 610 ‐ ‐ 130 120 120

083300‐6001 OFFICE SUPPLIES ‐ ‐ ‐ 200 ‐ ‐ 083300‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 25 ‐ ‐TOTAL ‐‐TOTAL COOPERATIVE EXTENSION PROGRAM‐‐ 47,718$ 46,323$ 56,345$ 76,932$ 79,898$ 4% 79,898$


Non‐Departmental

DescriptionandFunctionThis category is used to account for funds not allocated to any specific budget. There aren’t any budgeted funds classified as Non-Departmental in FY 2022.

SummaryofIncrease/DecreaseThe Non-departmental budget reflects a 100% decrease. In FY 2021, the County paid a share of VDOT payments for Smart Scale on Rt 639; however, there is no budgeted non-departmental budget for FY 2022.

TransferstoOtherFunds

DescriptionandFunctionThe General Fund transfers local tax dollars to assist in the Debt Retirement Fund, Social Services Fund, School Operating Fund, Children’s Service Act Fund, Capital Projects Fund, Utilities Fund, Dawn Wastewater Fund, School bus leases, School bus purchases, School CIP and School Textbook Fund. Information on the General Fund transfers to other funds is provided in the description of each individual fund.

SummaryofIncrease/DecreaseThe Transfers to Other Funds classification reflects a 4% increase due to a reduction in debt retirement from refundings and a reduction in transfer to Utilities Fund. There is an increase of $806,321 to transfer to School Operating due to localities share of 5% pay increase to all employees, an increase of $167,701 to transfer to Dawn Wastewater to account for depreciation and debt payments, and an increased from dedicated personal property to debt retirement due to increased assessment of personal property taxes.







092100 **NONDEPARTMENTAL**

092100‐0100 RAN INTEREST ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 092100‐0200 COST OF DEBT ISSUANCE ‐ ‐ ‐ ‐ ‐ ‐092100‐0400 VDOT PAYMENT SMART SCALE RT 639 ‐ ‐ ‐ 2,450,000 ‐ ‐TOTAL ‐‐TOTAL NONDEPARTMENTAL‐‐ ‐$ ‐$ ‐$ 2,450,000$ ‐$ ‐100% ‐$

093100‐9000 TRANSFERS TO OTHER FUNDS

093100‐9001 TRANSFER TO DEBT RETIREMENT 4,726,915$ 4,121,333$ 4,051,324$ 4,021,426$ 3,889,281$ 3,889,281$ 093100‐9002 TRANSFER TO SOCIAL SERVICES 447,220 497,373 524,720 527,593 563,498 563,498 093100‐9003 TRANSF TO SCHOOL OPERATING FUND 13,250,747 13,645,749 14,599,641 14,540,641 15,346,962 15,346,962 093100‐9004 TRANSFER TO COMPREHENSIVE SERVICES 690,031 464,757 455,225 741,359 748,853 748,853 093100‐9005 TRANSFER TO CAPITAL IMPROVEMENT ‐ ‐ 1,523,873 ‐ ‐ ‐093100‐9007 TRANSFER DEDICATED PP TO DEBT RET. 1,774,242 1,919,772 2,024,571 1,777,217 2,061,572 2,061,572 093100‐9008 TRANSFER TO UTILITIES (SCHOOLS) ‐ ‐ ‐ ‐ ‐ ‐093100‐9009 TRANSFER TO PROFFER FUND ‐ ‐ ‐ ‐ ‐ ‐093100‐9010 TRANSFER TO CAROLINE CO UTILITIES 1,579,053 2,114,461 2,394,077 1,585,018 1,461,114 1,461,114 093100‐9011 TRANSFER TO/FROM TOURISM FUND ‐ ‐ 16 ‐ ‐ ‐093100‐9012 TRANSFER TO DAWN WASTEWATER 151,147 153,244 199,699 149,933 317,534 317,534 093100‐9014 TRANSFER SCHOOLS‐BUS LEASES 255,447 263,281 275,372 275,087 232,820 232,820 093100‐9015 TRANSFER TO SELF INSURANCE FUND ‐ ‐ ‐ ‐ ‐ ‐093100‐9016 TRANSFER SCHOOLS CIP‐BUS PURCHASES 312,551 392,476 507,690 518,540 536,689 536,689 093100‐9017 TRANSFER TO SCHOOL CIP FUND 10,749 109,500 47,237 ‐ ‐093100‐9018 TRANSFER TO TEXTBOOK FUND 148,967 148,967 141,428 154,416 153,118 153,118 093100‐9122 TRANSFER TO VRA DEBT RESERVE ‐ ‐ ‐ ‐ ‐ ‐093100‐9201 TRANSFER TO FUND BALANCE ‐ ‐ ‐ ‐ ‐ ‐093100‐9202 TRANSFER TO RESERVES 25,000 ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL TRANSFERS TO OTHER FUNDS‐‐ 23,372,070$ 23,830,914$ 26,744,872$ 24,291,229$ 25,311,441$ 4% 25,311,441$

094000 **RESERVE**

094100‐0001 RESERVE FOR CONTINGENCIES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 094200‐2100 MAINTENANCE & REPLACEMENT RESERVE ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐‐TOTAL RESERVES‐‐ ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

TOTAL GENERAL FUND 48,031,650$ 49,632,251$ 53,850,947$ 55,500,501$ 55,363,096$ 0% 55,363,096$


SOCIAL SERVICES/CSA FUNDS


SocialServicesFund

DescriptionandFunctionThe Caroline County Department of Social Services is governed by a board of directors appointed by the Board of Supervisors. The purpose of the agency is to promote self-reliance and protection for citizens through community-based services. The agency provides a variety of benefit and service programs. These program areas include assistance to individuals and families for medical care, food, cash assistance, child and adult abuse/neglect, and out of home placement. The appropriations included in the operating budget do not include certain entitlement payments provided by the state and federal governments, which are paid directly to the appropriate recipients. Fuel Assistance, Supplemental Nutrition Assistance Program (Food Stamps), and Medicaid are examples of non-appropriated benefits for which the eligibility is determined by the department; however, payments/benefits are paid directly by the state to eligible individuals.

The operation of the Department of Social Services is supported through a blend of federal, state, and local funding. The majority of general fund appropriations to the Department of Social Services are based on the required match for various federal and state expenditures.

The requirements for the local funding match range from 0% to 100% depending on the type of program expenditure.

SummaryofIncrease/DecreaseThe Social Services Fund Revenue budget decreased by 4% due to state revenue decreasing from $1,127,915 in FY 2021 to $738,461 in FY 2022, this required a decrease in the Public Assistance and Purchases of Services categories. Expenditures for ADC/Foster Care went from $353,315 to $125,000 and assistance for family preservation and support went from $19,350 to $15,000. Social Services employees received a 5% pay adjustment for all employees. Local County transfers from General Fund increased 6.8% from FY 2021 to FY 2022.






FUND #‐201 **VIRGINIA PUBLIC ASSISTANCE ** FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

FUND #‐201 **VIRGINIA PUBLIC ASSISTANCE**

018000 **REVENUE FROM LOCAL SOURCES018030‐0300 GENERAL ASSISTANCE & ADC 1,192$ ‐$ 5,069$ ‐$ ‐$ ‐$ 018030‐0400 MARY WASHINGTON FOUNDATION G ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL REVENUE LOCAL SOURCES 1,192$ ‐$ 5,069$ ‐$ ‐$ ‐0% $

024010 **REVENUE FROM THE COMMONWEALTH

024010‐0200 VPA ‐ PUBLIC ASSISTANCE & ADMIN 792,398$ 905,772$ 764,322$ 1,127,915$ 738,461$ 738,461$ 024010‐0201 CHILD ABUSE NEGLECT GRANT ‐ ‐ ‐ ‐ ‐ ‐024010‐0202 QUAILITY INITIATIVE GRANT ‐ ‐ ‐ ‐ ‐ ‐024010‐0203 REG. WELFARE TO WORK PROGRAM ‐ ‐ ‐ ‐ ‐ ‐024010‐0204 FEDERAL REVENUE MAXIMIZATION ‐ ‐ ‐ ‐ ‐ ‐024010‐0205 CHILD DAY CARE RECRUITMENT GRANT ‐ ‐ ‐ ‐ ‐ ‐024010‐0210 STATE DCR SEPTIC PUMPOUT ASSIST ‐ ‐ ‐ ‐ ‐ ‐TOTAL ‐ TOTAL REVENUE ‐COMMONWEALTH 792,398$ 905,772$ 764,322$ 1,127,915$ 738,461$ 738,461‐34.5% $

033050 **FEDERAL REVENUES**

033050‐0100 MEDICAID SCREENING ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 033050‐0200 VIRGINIA PUBLIC ASSISTANCE & ‐ ‐ ‐ ‐ ‐ 033050‐0400 SOCIAL SERVICES 1,612,052 1,518,049 1,654,665 1,557,597 1,783,734 1,783,734 033050‐0401 FEDERAL REIMB‐STIMULUS FUNDS ‐ ‐ ‐ ‐ ‐ 033050‐0410 REFUGEE RESETTLEMENT ‐ ‐ ‐ ‐ ‐ 033050‐0500 DAY CARE GRANT SOCIAL SERVICE ‐ ‐ ‐ ‐ ‐ 033050‐0510 STATE DCR SEPTIC PUMPOUT ASSIST ‐ ‐ ‐ ‐ ‐ 033050‐9000 FAMILY PRESERVATION GRANT ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEDERAL REVENUES 1,612,052$ 1,518,049$ 1,654,665$ 1,557,597$ 1,783,734$ 1,783,73414.5% $

041050 **TRANSFERS**

041050‐0010 TRANSFERS FROM GENERAL FUND 447,220$ 665,570$ 524,720$ 527,593$ 563,498$ 563,498$ TOTAL ‐ TOTAL TRANSFERS 447,220$ 665,570$ 524,720$ 527,593$ 563,498$ 563,4986.8% $

2,423,820.70 2,424,056.00 TOTAL FOR FUND 2,852,862$ 3,089,391$ 2,948,776$ 3,213,105$ 3,085,693$ 3,085,693‐4.0% $

%



FY 2021 FY 2022 FY 2022

FUND #-201 **VIRGINIA PUBLIC ASSISTANCE ** Expenditure Expenditure Expenditure Adopted


FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

053100 **WELFARE ADMINISTRATION**

053100‐1101 SALARIES AND WAGES ‐ REGULAR 1,401,342$ 1,545,776$ 1,552,149$ 1,558,353$ 1,572,768$ 1,572,768$ 053100‐1201 SALARIES AND WAGES ‐ OVERTIME 14,426 33,400 30,776 11,200 40,650 40,650 053100‐1301 SALARIES AND WAGES ‐ PART TIME 11,480 ‐ 1,996 ‐ 053100‐2100 FICA 104,188 115,864 115,837 120,071 123,426.49 123,426.49 053100‐2210 RETIREMENT ‐ VRS 126,139 133,089 142,337 114,539 115,598 115,598 053100‐2300 HOSPITAL/MEDICAL INSURANCE 236,236 268,860 327,061 349,669 349,601 349,601 053100‐2400 GROUP LIFE INSURANCE 18,320 19,490 20,264 20,882 21,075 21,075 053100‐2500 DISABILITY INSURANCE 2,714 3,103 3,410 3,786 4,683 4,683

053100‐2600 UNEMPLOYMENT INSURANCE 3,745 3,331 863 2,720 1,428 1,428

053100‐2720 WORKER'S COMPENSATION INSURANCE 2,660 3,856 4,450 5,275 4,500 4,500

053100‐3150 LEGAL SERVICES 36,000 38,050 36,000 37,000 37,000 37,000 053100‐3160 OTHER CONTRACTUAL SERVICES 995 1,260 338 500 500 500 053100‐3168 COVID19 HEALTH SERVICES ‐ 1,425 ‐ ‐ ‐ 053100‐3310 REPAIRS AND MAINTENANCE ‐ ‐ ‐ 1,250 ‐ ‐ 053100‐3320 MAINTENANCE SERVICE CONTRACTS ‐ 650 ‐ 1,500 750 750 053100‐3330 VEHICLE REPAIRS 3,539 1,787 4,624 1,500 1,500 1,500

053100‐3600 ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐ 053100‐3800 PURCHASES OTHER GOVT AGENCIES 559 430 283 400 400 400 053100‐3843 FINES AND PENALTIES ‐ ‐ ‐ ‐ ‐ ‐ 053100‐5210 POSTAL SERVICES 4,171 9,108 4,420 8,000 7,500 7,500

053100‐5230 TELECOMMUNICATIONS 11,068 11,876 9,161 11,000 6,000 6,000

053100‐5305 MOTOR VEHICLE INSURANCE 2,581 2,581 2,735 5,000 3,000 3,000

053100‐5306 SURETY BONDS 275 275 275 275 27 27 053100‐5307 PUBLIC OFFICIALS LIABILITY 1,454 1,454 1,454 1,454 1,454 1,454

053100‐5410 LEASE/RENTAL OF EQUIPMENT 5,315 6,966 8,452 9,076 7,500 7,500

053100‐5540 TRAVEL AND TRAINING EXPENSES 3,522 6,951 2,425 4,500 1,500 1,500

053100‐5699 MISCELLANEOUS GIFTS/AWARDS 17 256 315 ‐ ‐ ‐ 053100‐5810 DUES AND ASSOCIATION MEMBERS 700 840 825 1,000 1,000 1,000

053100‐6001 OFFICE SUPPLIES 13,359 11,071 7,155 15,000 8,000 8,000

053100‐6002 MEAL AND FOOD SUPPLIES 37 66 106 300 150 150 053100‐6008 VEHICLE & POWER EQUIPMENT FUEL 3,739 4,075 2,040 3,220 2,500 2,500

053100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ 053100‐6012 BOOKS AND SUBSCRIPTIONS 318 228 139 50 50 50 053100‐6014 OTHER OPERATING SUPPLIES ‐ 784 935 ‐ ‐ ‐ 053100‐8201 MACHINERY & EQUIPMENT 656 631 1,080 ‐ ‐ ‐ 053100‐8202 FURNITURE AND FIXTURES 1,978 4,988 137 1,000 1,500 1,500

053100‐8205 MOTOR VEHICLE AND EQUIPMENT ‐ 48,031 19,985 ‐ ‐ ‐ 053100‐8207 DATA PROCESSING EQUIPMENT 600 6,323 1,325 600 750 750

TOTAL WELFARE ADMINISTRATION $ 2,012,134 $ 2,285,450 $ 2,304,776 $ 2,314,8112,289,120 $ 1% 2,314,811$



FY 2021 FY 2022 FY 2022




053210 **PUBLIC ASSISTANCE**

053210‐5702 AUXILIARY GRANTS 2,718$ 5,617$ 2,512$ 5,000$ 5,000$ 5,000$ 053210‐5703 ADC/UP MANUAL CHECKS ‐ ‐ ‐ 500 500 500 053210‐5704 ADC/MANUAL CHECKS ‐ ‐ ‐ 500 500 500 053210‐5705 SPECIAL NEEDS 11,028 22,843 25,632 29,325 39,528 39,528 053210‐5706 ADC/FOSTER CARE 532,446 292,535 168,047 353,315 125,000 125,000 053210‐5707 FOSTERING FUTURES 30,082 46,616 26,411 35,000 35,000 35,000 053210‐5710 ADOPTIONS SUBSIDY PAYMENTS 139,078 274,581 358,947 325,000 399,050 399,050 053210‐5712 TANF ‐ EMERGENCY ASSISTANCE ‐ ‐ ‐ 500 ‐ ‐ 053210‐5713 REFUGEE RESETTLEMENT ‐ ‐ ‐ ‐ ‐ ‐ 053210‐5714 IV‐E LOCAL AGENCY/CHILD PLACING EXP ‐ ‐ ‐ ‐ ‐ ‐ 053210‐5804 AUXILIARY GRANT ‐ ‐ ‐ ‐ ‐ ‐ 053210‐5864 RESPITE 210 369 776 300 ‐ ‐

TOTAL PUBLIC ASSISTANCE $ 715,562 $ 642,562 $ 582,324 $ 604,578749,440 $ 604,578‐19% $

053215‐0001 LOCAL ONLY ‐ FUEL ASSISTANCE 139$ 170$ 61$ 2,500$ 1,000$ 1,000$ 053215‐0002 ENERGY PROGRAM CRISIS PAYMEN ‐ ‐ ‐ ‐ ‐ ‐ 053215‐0003 LOCAL ONLY ‐ TRANSPORTATION ‐ 4,120 ‐ ‐

TOTAL LOCAL ONLY PUBLIC ASSISTANCE $ 139 $ 170 $ 4,181 $ 1,0002,500 $ 1,000‐60% $

053500 **PURCHASE OF SERVICES**

053500‐5730 VIEW 89,655$ 54,824$ 30,962$ 115,000$ 115,000$ 115,000$ GUARDIANSHIP FEE ‐ ‐ ‐ ‐

053500‐5824 OTHER PURCHASED SERVICES ‐ ‐ ‐ ‐ 053500‐5829 FAMILY PRESERVATION (SSBG) 1,044 ‐ ‐ 2,908 2,908 2,908

053500‐5830 CHILD WELFARE SUBSTANCE ABUSE 2,381 3,251 1,077 2,500 3,200 3,200

053500‐5833 ADULT SERVICES 7,598 12,689 6,425 16,000 16,000 16,000 053500‐5862 INDEPENDENT LIVING‐PURCHASE 1,626 2,646 2,284 2,400 1,000 1,000

053500‐5863 ILP EDUCATION AND VOUCHERS 2,086 ‐ ‐ 2,500 2,275 2,275

053500‐5864 RESPITE ‐ ‐ ‐ 1,000 400 400 053500‐5866 FAMILY PRESERVATION/SUPPORT‐ 14,216 11,398 17,648 19,350 15,000 15,000 053500‐5871 VIEW WORKING & TRANS. DAY CA ‐ ‐ 053500‐5873 FC APPROVED CHILD WELFARE TRAINING 300 1,965 641 1,965 1,000 1,000

053500‐5878 HEAD START TRANSITION TO WOR ‐ ‐ ‐ ‐ ‐ ‐ 053500‐5881 NON‐VIEW DAY CARE ‐ ‐ ‐ ‐ ‐ ‐ 053500‐5883 NON‐VIEW DAY CARE 100% FEDER ‐ ‐ ‐ ‐ ‐ ‐ 053500‐5895 ADULT PROTECTIVE SERVICES 2,657 2,125 160 3,500 3,500 3,500

TOTAL PURCHASES OF SERVICES $ 121,562 $ 88,897 $ 59,196 $ 160,283167,123 $ 160,283‐4% $



FY 2021 FY 2022 FY 2022




053600 **LOCAL ONLY ‐NONREIMBURSABLE

053600‐1701 COMPENSATION‐BOARD FEES 2,040$ 5,860$ 5,400$ 4,200$ 4,200$ 4,200$ 053600‐2100 FICA ‐ ‐ ‐ 321 321 321 053600‐5230 TELECOMMUNICATIONS ‐ ‐ ‐ ‐ ‐ ‐ 053600‐5540 TRAVEL EXPENSE ‐ ‐ 13 ‐ ‐ ‐ 053600‐5699 MISCELLANEOUS GIFTS/AWARDS ‐ ‐ 16 ‐ ‐ ‐ 053600‐5810 DUES AND ASSOCIATIONS MEMBER 350 310 310 400 500 500 053600‐6001 OFFICE SUPPLIES ‐ 10 ‐ ‐ ‐ ‐ 053600‐6002 MEAL AND FOOD SUPPLIES 6 ‐ ‐ ‐ ‐ ‐ 053600‐6008 VEHICLE & POWER EQUIPMENT FUELS ‐ (699) ‐ ‐ ‐ ‐ 053600‐6012 BOOKS AND SUBSCRIPTIONS 22 ‐ ‐ ‐ ‐

TOTAL LOCAL ONLY NONREIMBURSABLE $ 2,396 $ 5,503 $ 5,739 $ 5,0214,921 $ 2% 5,021$

053705 **MARY WASHINGTON FOUNDATION GRANT**

053705‐1301 SALARIES AND WAGES ‐ PART TI ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

053705‐2100 FICA ‐ ‐ ‐ ‐ ‐ ‐ TOTAL MARY WASHINGTON GRANT -$ -$ -$ -$ ‐$ 0% ‐$

053710 ** PHARMACY CONNECTION PROGRAM**

053710‐5771 NON‐REIMBURSEABLE EXPENSES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

TOTAL PHARMACY CONNECTION PROGRAM -$ -$ -$ -$ ‐$ 0% ‐$

053800 **GRANT PROGRAMS/OTHER**

053800‐8207 QUALITY INITIATIVE GRANT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

053800‐8210 STATE DCR SEPTIC PUMPOUT ASST GRANT ‐ ‐ ‐ ‐ ‐ ‐ TOTAL GRANT PROGRAMS -$ -$ -$ -$ ‐$ 0% ‐$

**TRANSFERS**

093100‐9004 TRANS TO COMPREHENSIVE SVCS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

093100‐9010 DECREASE FROM GENERAL FUND ‐ ‐ ‐ ‐ ‐ TOTAL TRANSFERS -$ -$ -$ -$ ‐$ 0% ‐$

TOTAL SOCIAL SERVICES FUND 2,851,792$ 3,022,583$ 2,956,217$ 3,213,105$ 3,085,693$ 3,085,693‐4% $


Children’sServicesAct

DescriptionandFunctionOriginally named the Comprehensive Services Act, the Children's Services Act (CSA) for at-risk youth and families was a law enacted in 1993 by the Virginia General Assembly. This law established a state pool of funds to purchase services for at-risk youth and their families who are mandated for services or targeted for services. The mandated population includes those children who are at risk of entering foster care, currently in foster care, and those who are seriously emotionally disturbed.

The Caroline County CSA is administered by the CSA Coordinator, who serves on an interagency Family Assessment and Planning Team (FAPT) team along with other local agencies as required by state law. The FAPT helps assess the strengths and needs of individual youth and families and together, with those youth and families, decides what services to recommend, prepares a plan, and monitors progress toward accomplishing goals. The Community Policy Management Team (CPMT), appointed by the Board of Supervisors, is the responsible entity for all CSA policies and programs. The CPMT manages the local CSA program by coordinating agencies efforts, managing the available funds, and establishing local CSA program policies.

The responsibility for implementing and administering CSA related services falls on local Community Policy and Management Teams (CPMT). Costs associated with CSA are shared with the State. Annual reimbursements from the state pool vary based on the number of children requiring services in any specific year.

Typically, the County is responsible for approximately 33% of these costs. The required local match is projected to be $748,853 in FY 2022, a 1% increase or $7,494 above FY 2021.




FY 2021 FY 2022 FY 2022

FUND #‐202 **COMPREHENSIVE SERVICES ACT** Expenditure Expenditure Expenditure Adopted


FY/2018 FY 2019 FY 2020 Budget Recommended Change Budget

REVENUES:

018030‐0100 MISCELLANEOUS REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

018030‐9900 REFUNDS TO COMPREHENSIVE SER 8,312 16,669 10,402 8,694 1,200 1,200

TOTAL ‐ TOTAL MISCELLANEOUS REVENUE 8,312$ 16,669$ 10,402$ 8,694$ 1,200$ 1,200‐86% $

024010‐0400 STATE/FEDERAL REVENUE 1,084,707$ 867,532$ 859,559$ 1,539,160$ 1,539,160$ 1,539,160$ 024010‐0500 STATE ADMINISTRATIVE ALLOCAT 10,982 11,031 10,787 10,787 10,787 10,787 TOTAL ‐ TOTAL STATE/FEDERAL REVENUE 1,095,689$ 878,563$ 870,346$ 1,549,947$ 1,549,947$ 0% 1,549,947$

TRANSFERS

041050‐0010 TRANSFERS FROM GENERAL FUND 690,031$ 464,757$ 455,225$ 741,359$ 748,853$ 748,853$ TOTAL ‐ TOTAL TRANSFERS 690,031$ 464,757$ 455,225$ 741,359$ 748,853$ 1% 748,853$

TOTAL REVENUES $1,794,033 $1,359,989 $1,335,973 2,300,000$ 2,300,000$ 0% 2,300,000$

000999 **COMPREHENSIVE SERVICES ACT**053100‐1101 COMPENSATION CSA ADMINISTRATION ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

053100‐5800 ADMINISTRATION ALLOCATION ‐ ‐ ‐ ‐ ‐ ‐ 053100‐5840 NON MANDATED SERVICES ‐ ‐ ‐ ‐ ‐ ‐ 053100‐5841 MANDATED SERVICES 1,797,256 1,430,868 1,403,316 2,300,000 2,300,000 2,300,000 053100‐5842 REGIONAL CONTRIBUTION ‐ ‐ ‐ ‐ ‐ ‐ 053100‐6001 OFFICE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐

‐‐TOTAL EXPENDITURES‐‐ 1,797,256$ 1,430,868$ 1,403,316$ $2,300,000 $2,300,000 0% $2,300,000


SCHOOL FUNDS


SchoolFundsDescriptionandFunctionUnder the Code of Virginia, local school districts are governed by an independently elected school board. The Board of Supervisors provides local tax funding in the form of a transfer and sets overall fund appropriations. Funding for the Caroline County school system is budgeted in five funds: (1) School Operating Fund, (2) Textbook Fund, (3) Special School/Grant Funds, (4) Cafeteria (School Food Service) Fund and (5) School Capital Improvements Fund.

The Board of Supervisors appropriates funds to the School Budget in the following categories: 1) Instruction; 2) Administration/Attendance/Health; 3) Pupil Transportation; 4) Operationsand Maintenance; 5) Facilities and 6) Technology.

Caroline County Public Schools operates three Elementary Schools (Lewis and Clark, Madison, and Bowling Green, one Middle School and one High School.

School enrollment has been declined in Caroline County since FY 13 when it peaked at 4,204 students. The estimated total enrollment for FY22 is 4,056.

FY10 FY11 FY12 FY13 FY14 FY15 FY16 FY17 FY18 FY19 FY20 FY 21 ADM 4,078 4,112 4,160 4,204 4,190 4,156 4,170 4,150 4,113 4,063 4,071 4,010

SchoolOperatingFund

DescriptionandFunctionFor the FY 2022 Adopted Budget, the school division’s Operating Fund totals $47,449,915, an

FY15 FY16 FY17 FY18 FY19 FY20FY21

(Budgeted)FY22

(Budgeted)

Debt Service 117,383 207,191 24,111 255,447 263,281 275,372 275,087 232,820

Capital Outlay ‐ ‐ 289,733 323,300 501,976 554,927 518,540 536,689

Operations 12,224,149 12,003,904 12,781,356 13,250,747 13,645,749 14,599,641 14,540,641 15,346,962

$0.00

$2,000,000.00

$4,000,000.00

$6,000,000.00

$8,000,000.00

$10,000,000.00

$12,000,000.00

$14,000,000.00

$16,000,000.00

$18,000,000.00

County Funding of Schools

Operations Capital Outlay Debt Service


increase of $2,653,280 or 5.9% over FY 2021. This includes an increase of $806,321 in the local transfer from the County’s General Fund for locality match and $862,892 from State revenues to provide a 5% increase to all employees.

The total local support ($16,115,900) of the School Division’s operating budget is projected to fund 34% of total expenditures and school bus leases and purchases, this excludes debt service costs funded in the Debt Service Fund.

SchoolTextbookFund

DescriptionandFunctionCaroline County Public Schools operates a textbook fund that provides basic texts and other materials for students in grades K-12. As a result of the 1994 General Assembly session, textbooks are provided free of charge to all students. Disbursements for textbooks are determined by an adoption schedule set by the Virginia State Department of Education. Based on the adoption schedule, total disbursements for textbooks can vary from one year to the next.

The fund is supported by a combination of state funding and a transfer from the County’s General Fund. The County’s required contribution to the Textbook Fund decreased by $1,718 in FY 2022 to $153,118 and includes a balance forward transfer of $432,818.

SummaryofIncrease/DecreaseThe School Textbook Fund reflects an increase of $428,402 which is made up of the total balance forward from FY 2021.

SchoolsSpecialGrantsFund

DescriptionandFunctionThe Schools Special Grants Fund totals $11,434,580 for FY 2022, an increase of $9,424,232 over the previous fiscal year. The majority of revenue for this fund during a normal year is in the form of Federal Chapter 1, Title 1 dollars (in the amount of $1,175,000). Title I provides funding to states and districts to improve education for disadvantaged students. The Schools Special Grants Fund compiles any federal revenues to be received.

SummaryofIncrease/DecreaseThe Schools Special Grants Fund reflects a 469% due to an increase in Federal revenues to be received. For FY 2022, due to the American Rescue Plan, the Schools have received new grants that are multi-year. CARES/ESSER II/American Rescue Acts have specific requirements for the funds and required grant applications. With funds not being required to be completely spent out until September 2024, there are certainly a lot of unknowns at this time especially what the impact of the current school years has been on the students. There are requirements for 20% of funds to be spent towards learning loss programs for the American Rescue Act funds.


CafeteriaFund

DescriptionandFunctionThe school system operates a school food service that provides meals for students and school personnel each year. School food service is part of the National School Lunch Program which provides federal funds for students from financially-challenged families to eat at a reduced cost or no charge. The operation of food services is financed primarily by the federal school lunch program and from daily charges for lunches and milk.

SummaryofIncrease/DecreaseThe Cafeteria Fund is adopted in the amount of $2,329,782 in FY 2022, a slight decrease of $9,351 in comparison to FY 2021. The State School food program reflects this decrease in revenues.

SchoolCapitalImprovements

DescriptionandFunctionThe following school capital projects are funded in the FY 2022 budget:

StaffComputersA total of $50,000 is included to replace staff computers.

ClassroomTechnologyThe FY 2022 budget includes $50,000 for classroom technology.

VOIPPhones,Servers,andSupportA total of $46,000 was included for classroom and office phones and support for severs and networks.

CHSOutdoorCTEFencingSixty-seven thousand ($67,000) was included for fencing to protect students working outside along Rte. 207.

BuildingAutomationA total of $100,000 is included to upgrade the control panels for all facilities.

SpecialNeedsBusFunds in the amount of $112,044 are included for a 53-passenger special needs bus.

ReplacementSchoolBusesA total of $424,645 is included for four (4) replacement school buses.

SchoolCarReplacementFifty thousand ($50,000) is included for school car replacement for transport vehicles.

SummaryofIncrease/DecreaseDuring FY 2021, $1,218,507 was approved from reversion funds to complete 14 addition projects. However, the total School CIP fund for FY 2022 reflects an increase of 16% over FY 2021, with a General fund transfer to School CIP for the 5 total school bus purchases.



Actual Actual Actual FY 2021 FY 2022 FY 2022 FY 2022


County Administrator Adopted %

FUND #‐203 ‐207 **SCHOOL FUNDS** FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget Change

FUND # 205 **SCHOOL OPERATING FUND**

015000 **REVENUE‐USE OF MONEY/PROPERTY**

015020‐0100 RENTAL INCOME 49,311$ 49,535$ 35,250$ 45,000$ 35,000$ 30,000$ 015020‐1500 VENDING COMMISSION ‐ ‐ ‐ ‐ ‐ ‐

TOTAL REV‐USE OF MONEY/PROPERTY 49,311$ 49,535$ 35,250$ 45,000$ 35,000$ ‐22.2% 30,000$ ‐33.3%

016000 **LOCAL REVENUES**

016120‐0100 TUITION, PRIVATE SOURCES ‐$ 3,902$ ‐$ ‐$ ‐$ ‐$ 016120‐0200 MEDICAID REVENUE 137,385 111,743 164,530 120,000 140,000 140,000 016120‐0500 TRANSPORTATION OF PUPILS 39,247 31,421 20,997 28,000 15,000 15,000 TOTAL ‐ TOTAL LOCAL REVENUES 176,632$ 147,066$ 185,527$ 148,000$ 155,000$ 4.7% 155,000$ 4.7%

**REBATES & REFUNDS **

018030‐9900 REBATES & REFUNDS 68,073$ 11,453$ 5,525$ 12,000$ 5,000$ 5,000$ 018990‐0050 MISCELLANEOUS FUNDS (FUND 50) ‐ ‐ ‐ ‐ ‐ ‐ 018990‐0060 CONTRIBUTIONS 4,261 2,750 6,440 2,500 2,500 2,500

018990‐0070 ADVERTISING 1,300 ‐ ‐ ‐ ‐ ‐ 018990‐0700 INSURANCE ADJUSTMENTS\REFUNDS ‐ 7,314 9,997 8,000 8,000 8,000

018990‐0800 SALE OF SCHOOL BUSES ‐ 2,261 12,265 10,000 10,000 10,000 018990‐0801 SALE OF SURPLUS EQUIPMENT ‐ 2,448 4,345 3,500 3,500 3,500

018990‐0900 OTHER SCHOOL FUNDS 701,556 116,799 9,304 15,000 3,500 3,500

018990‐1100 TRANSPORTATION REIMBURSEMENTS 40,593 79,685 3,216 20,000 ‐ ‐ 018990‐1200 ERATE INCOME 230,405 310,625 162,518 162,000 162,000 162,000 018990‐1300 ANTHEM SELFINSURANCE REFUND FUNDS ‐ 153,744 218,719 ‐ ‐ ‐ TOTAL ‐ TOTAL REBATES & REFUNDS 1,046,188$ 687,079$ 432,329$ 233,000$ 194,500$ ‐16.5% 194,500$ ‐16.5%

TOTAL OTHER FUNDS ‐ 1,272,131$ 883,679$ 653,106$ 426,000$ 384,500$ ‐9.7% 379,500$ ‐10.9%

%







%

024020 **STATE REVENUES**

024020‐0100 SALES AND USE TAX 4,767,007$ 5,143,420$ 5,501,326$ 5,596,371$ 5,305,210$ 5,680,260$ 024020‐0101 LOTTERY PROCEEDS ‐ ‐ ‐ ‐ ‐ 024020‐0200 BASIC SCHOOL AID 12,531,047 12,722,050 12,533,783 13,143,321 13,205,455 13,129,116 024020‐0500 FOSTER HOME CHILDREN 36,637 30,313 61,874 62,810 51,701 51,701 024020‐0700 GIFTED AND TALENTED 133,106 130,482 130,723 135,941 134,433 134,433 024020‐0800 REMEDIAL EDUCATION 579,564 567,197 568,245 538,537 532,561 532,561 024020‐0901 ENROLLMENT LOSS ‐ ‐ ‐ ‐024020‐1200 SPECIAL EDUCATION 1,483,572 1,543,750 1,712,222 1,458,756 1,442,568 1,442,568 024020‐1300 SUMMER SCHOOL 117,545 103,220 105,573 112,787 63,948 63,948 024020‐1400 TEXTBOOK PAYMENTS ‐ ‐ ‐ ‐ ‐ 024020‐1700 VOCATIONAL EDUCATION 171,928 215,695 221,429 248,355 245,598 245,598 024020‐1800 VOCATIONAL EDUCATION‐ADULT E ‐ ‐ ‐ ‐ ‐ 024020‐2126 SCHOOL FRINGE BENEFITS 2,545,644 2,441,876 2,454,394 2,640,401 2,629,196 2,629,196 024020‐3075 MENTOR TEACHER 3,000 2,000 5,898 5,898 3,152 3,152

024020‐4600 HOMEBOUND 26,970 23,644 25,624 25,565 16,557 16,557 024020‐5100 SPECIAL EDUCATION‐REGIONAL T ‐ ‐ ‐ 297,290 297,290 297,290 024020‐5200 VOC. ED. EQUIPMENT ‐ ‐ ‐ 22,500 21,500 21,500 024020‐5300 VOCATIONAL ED/OCCUP TECH ‐ P 19,097 14,092 16,004 ‐ ‐ 024020‐6400 READING INTERVENTION 72,646 87,630 109,537 114,595 107,720 107,720 024020‐6410 VIRGINIA PRESCHOOL INITIATIVE 222,992 223,887 223,887 428,229 518,194 592,221 024020‐6420 EARLY CHILDHOOD ED4 ‐ ‐ ‐ ‐ ‐ 024020‐6500 AT RISK 503,519 521,216 575,287 779,236 1,001,268 1,011,232 024020‐7500 REDUCED K‐3 717,953 710,483 725,951 755,979 692,513 692,513 024020‐7600 EDUCATIONAL TECHNOLOGY PAYMENT 242,306 314,625 167,643 180,000 180,000 180,000 024020‐TBD No loss Funding in FY19 ‐ ‐ ‐ ‐ 024020‐7675 SPECIAL EDUCATION IN JAILS 2,000 ‐ ‐ ‐ ‐ 024020‐7680 SCHOOL SECURITY EQUIPMENT GR 3,903 120,350 3,153 100,000 250,000 250,000 024020‐7725 CAREER & TECH EDUCATION ‐ ‐ ‐ 9,598 10,739 10,739 024020‐8050 PROJECT GRADUATION ‐ ‐ 5,661 5,992 5,992 5,992

024020‐8600 SUPP LOTTERY PER PUPIL ALLOCATION 760,837 969,694 976,448 ‐ ‐ 024020‐9000 OTHER STATE SCHOOL FUNDS 14,385 41,751 23,974 24,000 24,000 49,000 024020‐9725 SOL ALGEBRA READINESS 62,373 57,707 58,647 62,561 60,196 60,195 024020‐9800 ENGLISH AS A SECOND LANGUAGE 70,712 55,557 89,949 119,820 64,767 65,693 024020‐9901 GED FUNDING 16,587 16,710 16,773 16,772 16,772 16,772 024020‐9995 SUPPLEMENTAL LOTTERY PER PUPIL ‐ ‐ ‐ ‐ ‐ 024020‐9996 COMPENSATION SUPPLEMENT 124,683 ‐ 762,225 ‐ ‐ 862,892 024020‐9997 EPIPEN GRANTS ‐ ‐ ‐ ‐ 024020‐9998 ADDITIONAL ASSISTANCE (INSTRUCTION) ‐ ‐ ‐ ‐ ‐ 024020‐9999 FEDERAL STIMULUS THRU STATE ‐ ‐ ‐ ‐







%

NEW GAMES OF SKILL ‐ ‐ ‐ ‐ 581,441 NEW NO LOSS FUNDING ‐ ‐ ‐ 730,376 NEW ONE TIME BONUS ‐ ‐ ‐ 293,428 1,050,075 NEW INFASTRUCTURE & OPERATIONS PER PUPIL ‐ ‐ ‐ 981,053 1,012,408 024040‐0100 NATIONAL BOARD CERTIFIED TEACHERS 4,908 7,240 5,959 ‐TOTAL ‐ TOTAL STATE REVENUES 25,234,921$ 26,064,588$ 27,082,189$ 27,866,367$ 28,917,542$ 3.8% 29,784,365$ 6.9%


033020‐0300 CHAPTER II ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 033020‐1900 SPECIAL EDUCATION ‐ TITLE VI 906,174 880,909 872,001 960,000 980,000 980,000 033020‐2400 VOCATIONAL EDUCATION 74,392 75,744 73,571 113,000 90,000 90,000 033020‐3000 CLASS SIZE REDUCTION ‐ ‐ ‐ ‐ ‐ ‐033020‐3300 OTHER FEDERAL SCHOOL FUNDS ‐ 18,292 18,876 35,000 30,000 35,000

FOREST RESERVE FUNDS 5,752 ‐ ‐ ‐ ‐ ‐033020‐3400 SALARY REIMBURSEMENTS JROTC 60,988 61,854 63,229 62,000 65,150 65,150 TOTAL ‐ TOTAL FEDERAL REVENUES 1,047,306$ 1,036,799$ 1,027,677$ 1,170,000$ 1,165,150$ ‐0.4% 1,170,150$ 0.0%

041030 **OTHER FINANCING SOURCES**

041030‐0100 LEASE FINANCING 259,699$ ‐$ ‐$ ‐$ ‐$ ‐$

TOTAL OTHER FINANCING SOURCES 259,699$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$ 0.0%


041050‐0010 TRANSFERS FROM GENERAL FUND 13,818,745$ 14,301,506$ 15,382,703$ 15,334,268$ 15,579,782$ 16,115,900$ Balance Forward 452,091

TOTAL ‐ TOTAL TRANSFERS 14,270,836$ 14,301,506$ 15,382,703$ 15,334,268$ 15,579,782$ 1.6% 16,115,900$ 5.1%

TOTAL SCHOOL OPERATING FUND 42,084,893$ 42,286,573$ 44,145,675$ 44,796,635$ 46,046,974$ 2.8% 47,449,915$ 5.9%







%

FUND # 203 **TEXTBOOK FUND**


024020‐1400 TEXTBOOK PAYMENTS 304,423$ 268,127$ 268,623$ 280,954$ 277,836$ 277,836$ TOTAL STATE REVENUES 304,423$ 268,127$ 268,623$ 280,954$ 277,836$ ‐1.1% 277,836$ ‐1.1%

**TRANSFERS** 432,818$ 92100‐9999 TOTAL BALANCE FORWARD (FOR BUDGET PURPOSES) ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% 432,818$ N/A


041050‐0010 TRANSFERS FROM GENERAL FUND 148,967$ 148,967$ 141,428$ 154,836$ 153,118$ 153,118$ TOTAL ‐ TOTAL TRANSFERS 148,967$ 148,967$ 141,428$ 154,836$ 153,118$ ‐1.1% 585,936$ 278.4%

TOTAL TEXTBOOK FUND 453,390$ 417,094$ 410,051$ 435,790$ 430,954$ ‐1.1% 863,772$ 98.2%

FUND #‐206 **SPECIAL SCHOOL/GRANT FUNDS

**MISCELLANEOUS REVENUE**

018990‐4400 SPRINT GRANT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

018990‐0050 MISCELLANEOUS FUND ‐ ‐ ‐ ‐ ‐ ‐018990‐4450 ARRA MCKINNEY‐VENTO FUNDS ‐ ‐ ‐ ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$ 0.0%


024020‐3075 MENTOR TEACHER PROJECT 3,309$ 4,540$ ‐$ ‐$ ‐$ ‐$ 024020‐3700 VIRGINIA TOBACCO SETTLEMENT ‐ ‐ ‐ ‐ ‐ ‐ 024020‐3800 OLWEUS BULLYING PREVENTION G ‐ ‐ ‐ ‐ ‐ ‐ 024020‐4900 VIRGINIA PERFORMANCE PAY INCENT ‐ ‐ ‐ ‐ ‐ ‐ 024020‐8050 PROJECT GRADUATION 6,784 6,317 ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL STATE REVENUES 10,093$ 10,857$ ‐$ ‐$ ‐$ 0.0% ‐$ 0.0%







%


033020‐0200 CHAPTER I TITLE I 1,114,374$ 938,815$ 907,294$ 1,000,000$ 1,000,000$ 1,000,000$ 033020‐0300 TITLE VI (CHAPTER II) ‐ ‐ ‐ ‐ ‐ ‐ 033020‐0500 LITERACY CHALLENGE GRANT ‐ ‐ ‐ ‐ ‐ ‐ 033020‐0550 READING EXCELLENCE GRANT ‐ ‐ ‐ ‐ ‐ ‐ 033020‐0900 TITLE II EISENHOWER GRANT 85,976 186,574 33,622 175,000 175,000 175,000 033020‐1100 TITLE IV PART A 9,344 23,737 45,995 80,000 80,000 80,000 033020‐2000 SECTION 619 PRESCHOOL 51,171 ‐ ‐ ‐ ‐ ‐ 033020‐2200 PARENT RESOURCE CENTER GRANT ‐ ‐ ‐ ‐ ‐ ‐ 033020‐2600 EARLY CHILDHOOD ‐ SPECIAL ED ‐ ‐ ‐ ‐ ‐ ‐ 033020‐2610 EARLY CHILDHOOD PART B SEC 6 ‐ ‐ ‐ ‐ ‐ ‐ 033020‐2800 DRUG FREE SCHOOLS ‐ ‐ ‐ ‐ ‐ ‐ 033020‐2990 21ST CENTURY COMMUNITY LEARN ‐ ‐ ‐ ‐ ‐ ‐ 033020‐3000 21ST CENTURY LEARNING CENTER ‐ ‐ ‐ ‐ ‐ 033020‐3006 TITLE III‐A LEP 13,993 10,270 5,166 15,000 15,000 15,000 033020‐3050 TITLE IID‐ENHANCE EDUC THRU ‐ ‐ ‐ ‐ ‐ ‐ 033020‐3060 TITLE V‐A ‐ ‐ ‐ ‐ ‐ ‐ 033020‐3070 TEACHER INCENTIVES PILOT PRO ‐ ‐ ‐ ‐ ‐ ‐ 033020‐3300 READING EXCELLENCE ACT ‐ ‐ ‐ ‐ ‐ ‐ 033020‐3600 TITLE I SCHOOL IMPROVEMENT ‐ ‐ ‐ ‐ ‐ ‐ 033020‐4600 EDUCATION JOB FUNDS ‐ ‐ ‐ ‐ ‐ ‐ 033020‐5100 MATH & SCIENCE PARTNERSHIP 8 7,874 ‐ ‐ ‐ ‐ ‐ 033020‐9000 School Improv Grant (line for Goals 2000) ‐ ‐ 228,908 ‐ ‐ ‐ 033020‐9901 ASSISTIVE TECHNOLOGY ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9904 SLIVER SPECIAL EDUCATION GRA ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9906 TITLE 1 ARRA STIMULUS ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9907 TITLE 11 PART D ARRA STIMULU ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9908 PART B SECTION 611 STIMULUS ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9909 PART B SECTION 619 STIMULUS ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9910 ARRA‐SFSF ‐ ‐ ‐ ‐ ‐ ‐ 033020‐9911 INDIRECT COST RECOVERY ‐ ‐ ‐ ‐ ‐ 033040‐1000 CARES ‐ ‐ 740,348 700,000 700,000 024020‐9000 GEER/ESSER ‐ ‐ ‐ 200,000 200,000 NEW CRRSA Act/ESSER II ‐ ‐ ‐ 2,835,980 2,835,980 NEW ESSER III/American Rescue Act 6,370,000 033020‐4500 McKinney Vento 8,600

033020‐9912 FORESTRY FUNDS ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEDERAL REVENUES 1,282,732$ 1,159,395$ 1,220,985$ 2,010,348$ 5,005,980$ 149.0% 11,384,580$ 466.3%

TOTAL SPECIAL GRANTS FUND 1,292,825$ 1,170,252$ 1,220,985$ 2,010,348$ 5,005,980$ 149.0% 11,384,580$ 466.3%







%

FUND #‐207 **CAFETERIA FUND**

**REVENUE FROM USE OF MONIES**

015010‐0100 INTEREST ON ACCOUNT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ TOTAL ‐ TOTAL REVENUE‐USE OF MONIES ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$ 0.0%

**CHARGES FOR SERVICES**

016120‐0400 SCHOOL CAFETERIA‐NSLP TYPE A 634,007$ 658,071$ 545,677$ 950,000$ 950,000$ 950,000$ 016120‐0401 BANQUET SALES 80,901 80,006 77,432 ‐ ‐ ‐ TOTAL ‐ TOTAL CHARGES FOR SERVICES 714,908$ 738,078$ 623,109$ 950,000$ 950,000$ 0.0% 950,000$ 0.0%

**REBATES AND REFUNDS**

018030‐0300 REBATES AND REFUNDS 47,909$ 55,291$ 52,028$ 60,000$ 60,000$ 60,000$ 018990‐0900 OTHER FUNDS 500 4,920 5,000 ‐ ‐ ‐ TOTAL ‐ TOTAL REBATES AND REFUNDS 48,409$ 60,211$ 57,028$ 60,000$ 60,000$ 0.0% 60,000$ 0.0%

**STATE REVENUES**

NEW SCHOOL FOOD EXPANSION ‐$ ‐$ ‐$ ‐$ 25,151$ ‐$

024020‐1500 SCHOOL FOOD PROGRAM 30,622 31,513 30,181 29,133 19,782 19,782 TOTAL ‐ TOTAL STATE REVENUES 30,622$ 31,513$ 30,181$ 29,133$ 44,933$ 54.2% 19,782$ ‐32.1%

**FEDERAL REVENUES**

033020‐1300 SCHOOL FOOD PROGRAM 1,246,468$ 1,275,289$ 942,146$ 1,300,000$ 1,300,000$ 1,300,000$ 033020‐1310 SCHOOL EQUIP GGRANT 10.579 ‐$ ‐ 17,828 ‐ ‐ ‐ 033020‐1400 OTHER FEDERAL FUNDS ‐$ ‐ 153,786 ‐ ‐ ‐

‐$ ‐ 157,170 ‐ ‐ ‐ ‐ 13,962 ‐ ‐ ‐ ‐

262.00 270.00 ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEDERAL REVENUES 1,246,468$ 1,275,289$ 1,270,930$ 1,300,000$ 1,300,000$ 0.0% 1,300,000$ 0.0%

TOTAL CAFETERIA FUND 2,040,407$ 2,105,091$ 1,981,248$ 2,339,133$ 2,354,933$ 0.7% 2,329,782$ ‐0.4%

TOTAL SCHOOL FUNDS 45,871,515$ 45,979,011$ 47,757,959$ 49,581,906$ 53,838,841$ 8.6% 62,028,049$ 25.1%






FUND #‐304 **SCHOOL CAPITAL PROJECTS FUND** FY/2018 FY 2019 FY 2020 Budget Recommended Change Budget

**SCHOOL CAPITAL PROJECTS FUND**

041040‐0006 INTEREST ON FUNDS INVESTED‐LGIP 24$ ‐$ ‐$ ‐$ ‐$ ‐$ 041040‐NEW LOAN PROCEEDS ‐ ‐ ‐ 150,000 50,000 50,000

041050‐0205 TRANSFER FROM SCHOOL FUND #205 ‐ ‐ ‐ 518,540 ‐ ‐041050‐0010 TRANSFERS FROM GENERAL FUND 10,749 153,146 47,237 ‐ 536,689 536,689 041050‐0015 TRANSFER FROM CDF FUND #250 ‐ ‐ 354,500 110,000 ‐ ‐041050‐0020 TRANSFER FROM RESERVES ‐ ‐ ‐ ‐ 313,000 313,000 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ ‐

TOTAL FOR SCHOOL CIP FUND 10,773$ 153,146$ 401,737$ 778,540$ 899,689$ 15.6% 899,689$

%



FY 2021 FY 2022 FY2022

FUND #‐205 **SCHOOL OPERATING FUND** Expenditure Expenditure Expenditure Adopted County % Adopted


061100‐1000 INSTRUCTION 30,068,928$ 30,563,655$ 30,912,229$ 32,891,784$ 36,239,369$ 34,597,391$ 062100‐1000 ADMIN/ATTENDANCE/HEALTH 1,705,991 1,658,813 1,653,725 1,703,357 1,975,205 2,088,541

063100‐1000 PUPIL TRANSPORTATION 3,880,390 3,949,711 4,046,478 4,219,823 3,752,882 4,183,860

064100‐1000 OPERATIONS & MAINTENANCE 3,576,170 3,500,026 3,741,803 3,665,551 4,142,773 4,062,543

066100‐1000 FACILITIES 2,414 ‐ 25,696 294,316 404,963 420,030

067100‐0000 DEBT SERVICE ‐ ‐ ‐ ‐ 067100‐9200 LEASE PURCHASE SCHOOL BUSES ‐ ‐ ‐ ‐ 069100‐1000 REVERSION FUNDS EXPENDITURES 387,884 17,108 ‐ ‐ 069100‐2000 INSURANCE FUNDS EXPENDITURES 300,530 257,365 ‐ ‐ 061100‐0050 MISCELLANEOUS FUNDS ‐ ‐ ‐ ‐ Balancing Line COUNTY ADJUSTMENT TO BALANCE ‐ ‐ ‐ ‐ (2,849,578)068100‐1000 TECHNOLOGY 1,606,219 1,785,318 1,798,427 2,021,804 2,381,360 2,097,550

093100‐9005 TRANSFER TO CAPITAL IMPROVEMENTS 387,775 ‐ ‐ ‐ TOTAL SCHOOL OPERATING FUND 41,916,301$ 41,731,996$ 42,178,359$ 44,796,635$ 46,046,974$ 3% 47,449,915$ TOTAL SCHOOL REV. OPERATING FUND 40,970,994$ 44,288,945$ 46,046,974$ 4%

0

FUND #‐203 **TEXTBOOK FUND**

061100‐1400 TEXTBOOKS 336,260$ 701,008$ 442,023$ 435,790$ 430,954$ 863,772$ TOTAL TEXTBOOK FUND 336,260$ 701,008$ 442,023$ 435,790$ 430,954$ 863,772‐1% $

FUND #‐206 **SPECIAL SCHOOL FUNDS**

061100‐0050 MISCELLANEOUS FUNDS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 061100‐1000 TITLE I EXPENDITURES 1,114,374 938,815 907,294 1,000,000 1,000,000 1,000,000 061100‐1100 TITLE IV‐ PART A 9,344 23,737 45,295 80,000 80,000 80,000 061100‐1800 21ST CENTURY COMMUNITY LEARN ‐ ‐ ‐ ‐ 061100‐3000 DRUG FREE SCHOOLS ‐ ‐ ‐ ‐ ‐ 061100‐3050 TITLE IID‐ENHANCE EDUC THRU TECH ‐ ‐ 700 ‐ ‐ 061100‐3060 TITLE V‐A ‐ ‐ ‐ ‐ ‐ 061100‐3075 MENTOR TEACHER PROJECT 3,309 4,540 ‐ ‐ ‐ 061100‐3080 SCHOOL IMPROVEMENT GRANT ‐ ‐ 227,427 ‐ ‐ 061100‐3900 TITLE III PART A CONSORTIUM 14,187 6,328 5,166 15,000 15,000 15,000 061100‐4100 TITLE II PART D ARRA STIMULUS 7,874 ‐ ‐ 175,000 175,000 175,000 061100‐5000 TITLE II EISENHOWER 85,782 186,574 33,622 ‐ ‐ ‐061100‐6000 SECTION 619 PRESCHOOL EXPEND 51,171 ‐ ‐ ‐ ‐ 061100‐1500 CARES GRANT ‐ ‐ 740,348 700,000 700,000 061100‐9000 GEER/ESSER ‐ ‐ ‐ 200,000 250,000 NEW CRRSA ACT ESSER II ‐ ‐ ‐ 2,835,980 2,835,980 NEW ESSER III/AMERICAN RESCUE ACT 6,370,000 06100‐4500 MCKINNEY VENTO 8,600 061100‐8050 PROJECT GRADUATION 6,784 6,317 ‐ ‐ ‐



FY 2021 FY 2022 FY2022

FUND #‐205 **SCHOOL OPERATING FUND** Expenditure Expenditure Expenditure Adopted County % Adopted


TOTAL SPECIAL SCHOOL FUNDS 1,292,824$ 1,166,311$ 1,219,504$ 2,010,348$ 5,005,980$ 149% 11,434,580$

FUND #‐207 **SCHOOL FOOD SERVICE**

065100‐1093 COMPENSATION‐REGULAR 989,723$ 982,718$ 1,059,921$ 1,237,415$ 1,312,943$ 1,241,720$ 065100‐6000 MATERIALS & SUPPLIES 1,131,426 1,034,828 1,026,159 1,101,718 1,041,990 1,088,062

TOTAL SCHOOL FOOD SERVICE 2,121,148$ 2,017,545$ 2,086,080$ 2,339,133$ 2,354,933$ 1% 2,329,782$

TOTAL SCHOOL FUNDS 45,666,534$ 45,616,860$ 45,925,965$ 49,581,906$ 53,838,841$ 9% 62,078,049$



FY 2021 FY 2022 FY 2022

FUND #-304 **SCHOOL CIP FUND** Expenditure Expenditure Expenditure Adopted



EXPENDITURES:

066100‐8201 WATERPROOF EXTERIOR‐ANNEX 2,066$ ‐$ ‐$ ‐$ ‐$ ‐$ 066100‐8202 CONVERT TO NATURAL GAS‐CMS ‐ ‐ ‐ ‐ ‐ ‐066100‐8203 DESKS AND CHAIRS ‐ ‐ ‐ ‐ ‐ ‐

LUNCH TABLES ‐ ‐ ‐ ‐ ‐ ‐066100‐8204 FLOOR SCRUBBER ‐ ‐ ‐ ‐ ‐ ‐066100‐8205 RUBBER MATS PLAYGROUND BGE ‐ ‐ ‐ ‐ ‐ ‐066100‐8206 SCHOOL ZONE SIGN INSTALLATION MES ‐ ‐ ‐ ‐ ‐ ‐066100‐8207 LARGE VEHICLE LIFT ‐ ‐ ‐ ‐ ‐ ‐066100‐8208 STAFF COMPUTERS ‐ 49,926 48,376 25,000 50,000 50,000 066100‐8209 VoIP SERVER & SUPPORT ‐ ‐ ‐ ‐ ‐ ‐066100‐8210 ZERO TURN MOWER ‐ ‐ ‐ ‐ ‐ ‐066100‐8211 UPGRADE/REPLACE CUSTODIAL EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐066100‐8212 SERVICE VAN ‐ ‐ ‐ ‐ ‐ ‐066100‐8213 CMS REPLACE GENERATOR ‐ 39,258 ‐ ‐ ‐ ‐066100‐8214 CMS REPLACE GYM FLOOR ‐ ‐ ‐ ‐ ‐ ‐066100‐8215 CLASSROOM TECHNOLOGY ‐ ‐ 50,000 25,000 50,000 50,000 066100‐8216 PLAYGROUND EXPANSION (ALL) ‐ ‐ 22,921 ‐ ‐ ‐066100‐8217 RESTROOMS @ FOOTBALL FIELD CHS ‐ ‐ 63,272 ‐ ‐ ‐066100‐8218 FIRE ALARMS (LCES/SBO) ‐ ‐ 23,084 ‐ ‐ ‐066100‐8219 STORAGE AREA NETWORK ‐ ‐ ‐ 40,000 ‐ ‐066100‐8220 VOIP PHONES, SERVERS, AND SUPPORT ‐ ‐ ‐ 20,000 46,000 46,000 066100‐8221 TOW VEHICLE BAND TRAILER ‐ ‐ ‐ 50,000 ‐ ‐

066100‐8222SECONDARY SCHOOL SAFETY(CHS STADIUM BLEACHERS, CMS GYM BLEACHERS(HANDRAILS)) ‐ ‐ ‐ ‐ ‐ ‐

066100‐8223

ELEMENTARY SCHOOL SAFETY (ADA COMPLIANCE ‐ MODULAR RAMPS, PLAYGROUND ACCESS, SOFTBALL FIELD ACCESS) ‐ ‐ ‐ ‐ ‐ ‐

066100‐8224 WRESTLING FACILITY/FIELD HOUSE ‐ ‐ ‐ ‐ ‐ ‐

066100‐8225CHS CTE AIR CONDITIONING (AG., AUTO, BUILDING AND TRADES) ‐ ‐ ‐ ‐ ‐ ‐

066100‐8226 CHS STADIUM LIGHTS ‐ ‐ ‐ ‐ ‐ ‐066100‐8227 ADDITIONAL HPE/ATHLETIC FIELDS ‐ ‐ ‐ ‐ ‐ ‐066100‐8228 STADIUM TURF ‐ ‐ ‐ ‐ ‐ ‐066100‐8229 ANNEX WINDOWS ‐ ‐ ‐ ‐066100‐8230 CHS OUTDOOR CTE FENCING ‐ ‐ ‐ ‐ 67,000 67,000

066100‐8231CHS AUD. LIGHTING & SOUND; CMS AUD. LIGHTING, SEATS (50) CURTAIN ‐ ‐ ‐ ‐ ‐ ‐

066100‐8232CLASSROOM FURNITURE (SCIENCE LABS AT CMS AND REPLACEMENT FURNITURE) ‐ ‐ ‐ ‐ ‐ ‐

066100‐8233 CMS LOUD SPEAKER SYSTEM ‐ ‐ ‐ ‐ ‐ ‐



FY 2021 FY 2022 FY 2022

FUND #-304 **SCHOOL CIP FUND** Expenditure Expenditure Expenditure Adopted



BUZZER SYSTEMS/FRONT DOOR CAMERAS ‐ ‐ ‐ ‐ ‐LARGE SCALE ROOFING REPAIRS ‐ ‐ ‐BUILDING AUTOMATION UPDATES ‐ ‐ ‐ 100,000 100,000 SOFTBALL FIELD RELOCATION OR RENOVATION ‐ ‐ ‐ ‐ ‐DUMP TRUCK ‐ ‐ ‐ ‐ ‐

066100‐8250 SPECIAL NEEDS BUS ‐ ‐ ‐ ‐ 112,044 112,044 066100‐8255 BUS REPLACEMENTS ‐ ‐ ‐ 518,540 424,645 424,645 066100‐8260 MAINTENANCE & STUDENT TRANSPORT VEHICLES ‐ ‐ ‐ 100,000 50,000 50,000 066100‐8265 REPLACEMENT ENGINE DUMP TRUCK ‐ ‐ ‐ ‐ ‐ ‐066110‐8214 GYM FLOOR CMS 43,646 47,237 ‐ ‐

TOTAL FOR SCHOOL CIP FUND 2,066$ 132,830$ 254,890$ 778,540$ 899,689$ 16% 899,689$


OTHER SPECIAL FUNDS


LawLibraryFund

DescriptionandFunctionThe Law Library contains the Code of Virginia, Michie's Jurisprudence, as well as other case law and research books. In addition, there are two (2) computer terminals for conducting online research. The Law Library has a subscription of Lexis Nexis for online legal research by the public. The public, court officials, attorneys and judges use the Law Library. It is a valuable center of information. The Law Library is completely paid from a local fee that is collected in our courts, both the Circuit Court and the Combined Courts (General District and Juvenile & Domestics Relations Courts) on all civil and criminal filings.

SummaryofIncrease/DecreaseThe Law Library Fund reflects a $200 decrease from FY 2021 due to a decline in local fee collection.

CourthouseMaintenanceFund

DescriptionandFunctionRevenue for this fund is derived from a fee assessed as part of the costs of each civil action and each criminal or traffic case in district or circuit court. The assessment is collected by the clerk of the court in which the action is filed, remitted to the treasurer subject to disbursements by the governing body for the construction, renovation, or maintenance of courthouse or jail and court-related facilities and to defray increases in the cost of heating, cooling, electricity, and ordinary maintenance.


TourismFund

DescriptionandFunctionTransient occupancy taxes are collected in accordance with Section 58.1-3819 of the Code of Virginia (1950), as amended. It is a tax on hotels/motels not to exceed 5% of the amount charged for the occupancy of any room or space occupied for a period of less than 30 days.

Revenues collected from that portion of the tax over two percent are designated to promote tourism, travel or business that generates tourism or travel in the locality. Revenues designated to tourism are shown in the Tourism Fund. Revenues from the gift shop at the Caroline County Visitor Center are also accounted for in the Tourism Fund



Fire/RescueGrantFund

DescriptionandFunctionThe Fire Rescue Grant Fund is composed of three State revenue sources, each with different expenditure restrictions, reporting requirements, administrative requirements, fiscal cycles and the ability to maintain a balance. The sources include the Virginia Fire Programs Fund, administered by the Virginia Department of Fire Program(VDFP), the Radiological Emergency Preparedness Program, administered by Virginia Department of Emergency Management (VDEM) and the “Four for Life Program” administered by the Virginia Department of Health (VDH).


EconomicDevelopmentFund

DescriptionandFunctionThis fund is used to account for the activities of the Economic Development Authority (EDA). As a separate political subdivision of the State established under the Code of Virginia and created by the Board of Supervisors, the EDA can issue tax-exempt bonds to finance manufacturing facilities located within the County. It is also charged by the Board of Supervisors to help attract new, clean, responsible, commercial and industrial enterprises which will best contribute to the economic well-being of the community and the preservation of its natural resources. The EDA is also responsible for assisting existing businesses to expand.


ProffersFund

DescriptionandFunctionThis fund is used to account for revenues and expenditures associated with proffers generated from conditional zoning. A proffer is a voluntary offer from a property owner as implied by §15.2-2296 Code of Virginia and can be an act, donation of money, a product or services that limit or qualify how the property subject to the conditions will be used or developed. These conditions are in addition to the general, uniform regulations otherwise applicable to land within the same zoning district. Upon approval by the local governing body, the conditions become part of the rezoning and pass with the ownership of the property. Cash proffers are a form of conditional zoning that are generally used to offset the impacts of a particular development by providing funding for new roads, schools, or other public facilities and services. Cash proffers can be used for onsite or offsite improvements to offset impacts from a new commercial or residential development.



ProgramIncomeFund

DescriptionandFunctionThe Program Income Fund accounts for revenues and expenditures related to mortgage payments from the housing component of the Dawn Wastewater Project. As part of the project, the County received Community Development Block Grant and Indoor Plumbing Rehabilitation (IPR) funds to install indoor plumbing and rehabilitate or replace substandard housing in the project area. Under the terms of the CDBG and IPR grants, the County was obligated to build or substantially rehabilitate a minimum of 23 homes.

Program participants committed to repaying a ten year, interest free loan on their new or rehabilitated home based on an assessment of their ability to pay. Revenue from the loan repayments is reinvested in Caroline County to fund housing improvements for qualifying low to moderate income households.


SheriffSpecialRevenueFund

DescriptionandFunctionThe Sheriff Special Revenue Fund is used for special equipment purchases for the Sheriff department of Caroline County. The fees collected are typically placed in a reserve account to be built up to make the purchases when necessary and needed.


DebtRetirementFund

DescriptionandFunctionThe Debt Service Fund is used to accumulate financial resources for the payment of principal and interest on all general government and school related debt and for the recording of payments on this debt. The County has no legal debt limit, however, the Board's adopted policy provides the following guidelines:

o Outstanding debt and long-term leases shall not exceed 3% of the total assessed valuationof real and personal property.o Annual tax-supported debt service requirements on debt and long term leases should target12% or less and shall not exceed 15% of total operating revenues, which is defined as GeneralFund Revenues plus School Operating Fund Revenues less the General Fund Transfers to theSchool Operating Fund.o The ten-year payout ratio of debt shall target a minimum of 60% of the total outstandingprincipal by the end of the five-year capital program.


Revenue for the Debt Service Fund comes primarily from the Consumers’ Utility Tax, the Local Communications Tax, the Meals Tax, a portion of the Personal Property Tax and a transfer from the General Fund.

SummaryofIncrease/DecreaseThe Debt Retirement Fund reflects a 1% increase, there was a new issuance which creates refunding savings and new interest payments. The following chart will exhibit what the projected debt will be for FY 2022 to FY 2041 including the new issuance in FY 2021.

$0

$2,000,000

$4,000,000

$6,000,000

$8,000,000

$10,000,000

$12,000,000

$14,000,000

Debt Service Expenditures

$0.0

$1.0

$2.0

$3.0

$4.0

$5.0

$6.0

$7.0

$8.0

$9.0

$10.0

Mill

ions

General Govt. & Schools Debt Service

Existing Gen. Govt. & Schools D.S. 2021 Gen. Gov. Bonds



FY 2021 FY 2022 FY 2022

**OTHER FUNDS** Expenditure Expenditure Expenditure Adopted



FUND #‐211 **LAW LIBRARY FUND**

REVENUES:

CHARGES FOR SERVICES016010‐0400 LAW LIBRARY FEES 5,348$ 6,275$ 5,520$ 5,748$ 5,548$ 5,548$ TOTAL ‐ TOTAL CHARGES FOR SERVICES 5,348$ 6,275$ 5,520$ 5,748$ 5,548$ 5,548‐3% $

TRANSFERS

041050‐0010 TRANSFER FROM GENERAL FUND ‐$ ‐$ ‐$ ‐$ ‐$ ‐TOTAL ‐ TOTAL TRANSFERS ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐

TOTAL REVENUES 5,348$ 6,275$ 5,520$ 5,748$ 5,548$ 5,548‐3% $

EXPENDITURES:

013030‐3160 OTHER CONTRACTUAL SERVICES 5,348$ 5,167$ 4,746$ 5,748$ 5,548$ 5,548$ 013030‐5230 TELECOMMUNICATIONS ‐ ‐ ‐ ‐ ‐ 013030‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ ‐ ‐ 013030‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ ‐ ‐ ‐

TOTAL EXPENDITURES 5,348$ 5,167$ 4,746$ 5,748$ 5,548$ 5,548‐3% $

FUND #‐212 **COURTHOUSE MAINTENANCE FUND

REVENUES:

016010‐0500 COURT FEES 27,697$ 25,424$ 17,490$ 26,574$ 26,574$ 26,574$ 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ ‐

TOTAL REVENUES 27,697$ 25,424$ 17,490$ 26,574$ 26,574$ 0% 26,574$

EXPENDITURES:

043200‐3310 COURTHOUSE MAINTENANCE 97,471$ ‐$ 2,600$ 26,574$ 26,574$ 26,574$

TOTAL EXPENDITURES 97,471$ ‐$ 2,600$ 26,574$ 26,574$ 0% 26,574$

%



FY 2021 FY 2022 FY 2022




%

FUND #‐220 **TOURISM FUND**

REVENUES:

012100‐0100 TRANSIENT OCCUPANCY TAX 165,653$ 164,406$ 140,435$ 186,212$ 177,762$ 177,762$ TOTAL ‐ TOTAL TRANSIENT OCCUPANCY TAX 165,653$ 164,406$ 140,435$ 186,212$ 177,762$ 177,762‐5% $

REVENUE ‐USE OF MONEY/PROPERTY

015010‐0100 INTEREST ON INVESTMENTS ‐$ ‐$ 1$ ‐$ ‐$ ‐$ 015020‐0100 LEASE OF PROPERTY 810 450$ ‐$ 450 ‐ ‐ TOTAL ‐ TOTAL REVENUE USE OF MONEY/PROPERTY 810$ 450$ 1$ 450$ ‐$ ‐‐100% $

CHARGES FOR SERVICES016160‐0300 ADVERTISING FEES ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 016160‐0500 VENDOR FEES ‐ 0 0 ‐ ‐ ‐ 016160‐0600 GIFT SHOP SALES 7,229$ 6,552 4,535 9,875 9,000 9,000 TOTAL ‐ TOTAL CHARGES FOR SERVICES 7,229$ 6,552$ 4,535$ 9,875$ 9,000$ 9,000‐9% $

MISCELLANEOUS

018990‐9904 TOURISM CONTRIBUTIONS ‐$ ‐$ ‐$ ‐$ 10,000$ 10,000$ 018990‐9905 LADYSMITH DAY CONTRIBUTIONS ‐ 0 0 ‐ ‐ 018990‐9906 AIR STREAM RALLY ‐ 12,033 675 ‐ ‐ ‐ 018990‐9908 WWI & WWII PROGRAM CONTRIBUTIONS 1,750 ‐ ‐ ‐ ‐ ‐ 018990‐9910 CONTRIBUTION‐WHALE DISPLAY ‐ ‐ ‐ ‐ ‐ ‐ 019020‐0100 RECOVERED COSTS‐MISC ‐ 4,610 ‐ ‐ ‐ ‐ 019020‐0110 ALL AMERICAN CITIES ‐ ‐ ‐ ‐ ‐ ‐

BOOTH TOUR CONTRIBUTIONS ‐ ‐ ‐ ‐ ‐ ‐ TOTAL MISCELLANEOUS REVENUE 1,750$ 16,643$ 675$ ‐$ 10,000$ 0% 10,000$

TRANSFERS

041050‐0010 TRANSFER FROM GENERAL FUND ‐$ ‐$ 16$ ‐$ ‐$ ‐$

092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ ‐ TOTAL TRANSFERS ‐$ ‐$ 16$ ‐$ ‐$ 0% ‐$

10325

TOTAL REVENUES 175,442$ 188,051$ 145,662$ 196,537$ 196,762$ 0% 196,762$



FY 2021 FY 2022 FY 2022




%

EXPENDITURES:

081800‐1101 SALARIES AND WAGES ‐ REGULAR ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 081800‐1301 SALARIES AND WAGES ‐ PART TIME 102,729 110,190 116,379 103,315 108,000 108,000 081800‐2100 FICA 7,983 8,429 8,903 7,904 8,262 8,262 081800‐2210 RETIREMENT ‐ VRS ‐ ‐ ‐ ‐ ‐ ‐ 081800‐2300 HOSPITAL/MEDICAL INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ 081800‐2400 GROUP LIFE INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ 081800‐2600 UNEMPLOYMENT INSURANCE 358 361 291 243 ‐ ‐ 081800‐2720 WORKER'S COMPENSATION INSURANCE 65 88 102 100 100 100 081800‐3160 OTHER CONTRACTUAL SERVICES 5,934 5,244 1,199 15,000 15,000 15,000 081800‐3310 REPAIRS AND MAINTENANCE 416 43 165 ‐ ‐ ‐ 081800‐3500 PRINTING AND BINDING 5,187 10,352 5,300 15,000 15,000 15,000 081800‐3600 ADVERTISING 5,000 12,586 4,123 22,000 20,000 20,000 081800‐5210 POSTAL SERVICES 206 195 114 1,000 1,000 1,000 081800‐5230 TELECOMMUNICATIONS 7,803 3,547 6,778 7,500 7,500 7,500 081800‐5410 LEASE/RENTAL OF EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐ 081800‐5420 LEASE/RENTAL OF BLDGS/PROPERTY ‐ ‐ ‐ ‐ ‐ ‐ 081800‐5535 HOSPITALITY 630 ‐ ‐ 1,500 1,000 1,000 081800‐5540 TRAVEL AND TRAINING EXPENSES 239 225 405 1,200 1,000 1,000 081800‐5810 DUES AND ASSOCIATION MEMBERS ‐ ‐ ‐ ‐ ‐ ‐ 081800‐6001 OFFICE SUPPLIES 1,516 990 1,218 1,500 1,000 1,000 081800‐6002 MEALS AND FOOD SUPPLIES 709 856 353 1,000 500 500 081800‐6012 BOOKS AND SUBSCRIPTIONS ‐ 12 ‐ ‐ ‐ ‐ 081800‐6028 PROMOTIONAL SUPPLIES ‐ ‐ ‐ 2,000 2,000 2,000 081800‐6050 VENDOR COSTS 5,687 5,030 3,639 9,875 9,000 9,000 081800‐8202 FURNITURE AND FIXTURES 272 1,537 456 ‐ ‐ ‐ 081800‐8207 DATA PROCESSING EQUIPMENT ‐ ‐ 25 4,000 4,000 4,000 081800‐8215 SIGNS & MONUMENTS 1,200 1,200 1,200 2,400 2,400 2,400 081800‐9000 COMMUNITY PROGRAM SUPPORT ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9001 CAROLINE COUNTY FAIR ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9002 FROG LEVEL ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9003 HARVEST FESTIVAL ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9004 LADYSMITH DAY ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9005 PORT ROYAL ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9006 CAROLINE CHAMBER OF COMMERCE ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9999 BOOTH TOUR EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ 081800‐9998 AIR STREAM RALLY 1,250 ‐ 11,987 1,000 1,000 1,000 081800‐9997 WWI & WWII PROGRAM ‐ ‐ ‐ ‐ ‐

TOTAL ‐ TOURISM ACTIVITIES 147,185$ 160,887$ 162,636$ 196,537$ 196,762$ 0% 196,762$



FY 2021 FY 2022 FY 2022




%

091000‐0001 TRANSFER TO GENERAL FUND ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

TOTAL TRANSFERS ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

TOTAL EXPENDITURES 147,185$ 160,887$ 162,636$ 196,537$ 196,762$ 0% 196,762$

FUND #225 **FIRE/RESCUE GRANT FUND**

REVENUES:

018990‐9115 ASSISTANCE TO FIREFIGHT GRANT MATCH ‐$ ‐$ 95,414$ ‐$ ‐$ ‐$

024040‐1200 FIRE PROGRAMS FUND 91,295 94,521 99,460 91,000 91,000 91,000 024040‐1730 VDEM UAS GRANT FEMA ‐ ‐ ‐ ‐ ‐024040‐2000 EMS VEHICLE REG TAX ‐ 63,502 ‐ 29,000 29,000 29,000 024040‐2050 RADIOLOGICAL EMERG PREP VA POWER 60,000 63,000 30,000 30,000 30,000 30,000 033030‐1000 ASSISTANCE FOR FIREFIGHTER GRANT ‐ ‐ 904,586 ‐ ‐ ‐033030‐1100 RESCUE SQUAD ASSISTANCE GRANT 6,917 ‐ ‐ ‐ ‐ ‐

TOTAL REVENUES 158,212$ 221,023$ 1,129,460$ 150,000$ 150,000$ 0% 150,000$

EXPENDITURES:

032505‐9215 VIRGINIA POWER GRANT MONIES 3,948$ 26,328$ 58,629$ 30,000$ 30,000$ 30,000$ 032505‐9216 VOLUNTEER SUPPORT‐FIRE PROG 118,926 163,246 107,106 91,000 91,000 91,000 032505‐9217 VOLUNTEER SUPPORT‐OEMS 4 FOR LIFE 46,106 33,885 21,945 29,000 29,000 29,000 032505‐9220 ASSISTANCE FOR FIREFIGHTER GRANT ‐ ‐ 1,000,082 ‐ ‐ ‐ 032505‐9230 VDEM UAS GRANT FEMA 33,000 ‐ ‐ ‐ ‐

TOTAL EXPENDITURES 168,979$ 256,458$ 1,187,762$ 150,000$ 150,000$ 0% 150,000$



FY 2021 FY 2022 FY 2022




%

FUND #230 **ECONOMIC DEVELOPMENT FUND**

REVENUES

015010‐0200 INVESTMENT INCOME 108$ 248$ 565$ 175$ 175$ 175$ 018990‐9900 OTHER REVENUES 59 241 174 725 725 725 018990‐9906 EDA CONTRIBUTIONS 6,026 1,000 ‐ 2,500 2,500 2,500 024040‐1100 GRANT REVENUE ‐ ‐ ‐ ‐ ‐ ‐ 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ 12,000 12,000 12,000

TOTAL REVENUES 6,193$ 1,489$ 739$ 15,400$ 15,400$ 0% 15,400$

EXPENDITURES

081900‐3160 OTHER CONTRACTURAL SERVICES 1,000$ 1,000$ ‐$ ‐$ ‐$ ‐$ 081900‐5862 SPECIAL EVENTS 5,896 5,133 ‐ 7,000 7,000 7,000 081900‐5899 MISCELLANEOUS 245 210 280 250 250 250 081900‐7000 GRANT EXPENSES ‐ ‐ ‐ ‐ ‐ ‐ 081900‐6028 PROMOTIONAL SUPPLIES ‐ ‐ ‐ 1,650 1,650 1,650 081900‐9001 CONTRIBUTIONS ‐ 1,000 500 6,500 6,500 6,500

TOTAL EXPENDITURES 7,141$ 7,343$ 780$ 15,400$ 15,400$ 0% 15,400$



FY 2021 FY 2022 FY 2022




%

FUND #235 **PROFFERS FUND**

REVENUES:

015010‐0200 INVESTMENT INCOME 765$ 1,151$ 1,568$ 750$ 750$ 750$ TOTAL ‐ INVESTMENT INCOME 765$ 1,151$ 1,568$ 750$ 750$ 0% 750$

018990‐3530 PROFFERS 97,559$ 101,536$ 125,934$ 50,000$ 50,000$ 50,000$ 018990‐3531 YMCA PROFFER 750 ‐ ‐ 5,000 5,000 5,000 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ ‐

TRANSFER FROM GENERAL FUND ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ PROFFERS 98,309$ 101,536$ 125,934$ 55,000$ 55,000$ 0% 55,000$

TOTAL REVENUES 99,074$ 102,688$ 127,502$ 55,750$ 55,750$ 0% 55,750$

EXPENDITURES:

090100‐0100 RT 652 12" WATER LINE (VDOT PROJ) ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

090100‐0200 RT 652 ROAD PROJECT ‐ ‐ ‐ ‐ ‐ ‐ 093100‐9005 TRANSFER TO GENERAL CIP FUND ‐ ‐ ‐ ‐ ‐ 093100‐9201 TRANSFER TO DEBT RETIREMENT 750 ‐ ‐ 5,000 5,000 5,000 093100‐9202 TRANSFER TO RESERVES ‐ ‐ ‐ 50,750 50,750 50,750

TOTAL EXPENDITURES 750$ ‐$ ‐$ 55,750$ 55,750$ 0% 55,750$



FY 2021 FY 2022 FY 2022




%

FUND #240 PROGRAM INCOME FUND

REVENUES:

016010‐1000 PROGRAM INCOME‐CDBG HOUSING 12,899$ 10,409$ 7,217$ 5,000$ 5,000$ 5,000$ 016010‐1200 PROGRAM INCOME‐IPR HOUSING 2,334 1,932 3,955 ‐ ‐ ‐TOTAL ‐ PROGRAM INCOME‐DAWN HOUSING 15,233$ 12,341$ 11,172$ 5,000$ 5,000$ 0% 5,000$

033070‐7000 CDBG‐DAWN HOUSING PROJECT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 033070‐7010 IPR‐INDOOR PLUMBING REHAB‐DAWN ‐ ‐ ‐ ‐ ‐TOTAL ‐ GRANT FUNDS ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

041050‐0010 TRANSFER FROM GENERAL FUND ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ TOTAL ‐ TRANSFER FROM GENERAL FUND ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

TOTAL REVENUES 15,233$ 12,341$ 11,172$ 5,000$ 5,000$ 0% 5,000$

EXPENDITURES:

081310‐3160 CDBG CONTRACTUAL SERVICES 11,460$ 8,577$ 28,534$ 5,000$ 5,000$ 5,000$ 081310‐3162 IPR CONTRACTUAL SERVICES ‐ ‐ ‐ ‐ ‐ ‐081310‐6001 BANK SERVICE CHARGES 12 ‐ ‐ ‐ ‐ ‐ 093100‐9203 TRANSFER TO DAWN WASTEWATER ‐ ‐ ‐ ‐ ‐ ‐

TOTAL EXPENDITURES 11,472$ 8,577$ 28,534$ 5,000$ 5,000$ 0% 5,000$

FUND #228 **SHERIFF SPECIAL REVENUE FUND**

REVENUES:

CHARGES FOR SERVICES016010‐0610 SHERIFF'S FEES‐EQUIPMENT 63,579$ 39,501$ 24,980$ 51,000$ 51,000$ 0% 51,000$

TOTAL REVENUES 63,579$ 39,501$ 24,980$ 51,000$ 51,000$ 0% 51,000$

EXPENDITURES:

031200‐8201 MACHINERY AND EQUIPMENT ‐$ ‐$ 82,477$ ‐$ ‐$ ‐$

093100‐9202 TRANSFER TO RESERVES ‐ ‐ ‐ 51,000 51,000 0% 51,000

TOTAL EXPENDITURES ‐$ ‐$ 82,477$ 51,000$ 51,000$ 0% 51,000$



FY 2021 FY 2022 FY 2022




%

FUND #‐401 **DEBT RETIREMENT FUND**

REVENUES:

012000 **OTHER LOCAL TAXES**012020‐0100 CONSUMERS' UTILITY TAX 574,941$ 542,501$ 547,089$ 533,801$ 544,327$ 544,327$ 012020‐0200 LOCAL COMMUNICATION TAXES 311,489 288,970 282,381 332,308 301,095 301,095 012110‐0100 MEALS TAX 1,250,356 1,279,634 1,192,417 1,148,195 1,170,306 1,170,306 TOTAL ‐ **OTHER LOCAL TAXES** 2,136,786$ 2,111,105$ 2,021,887$ 2,014,304$ 2,015,728$ 0% 2,015,728$

015020‐0100 INTEREST ON INVESTMENTS ‐$ 3$ 268$ ‐$ ‐$ ‐$

015020‐0102 RENTAL HEALTH DEPARTMENT 111,600 111,600 111,600 111,600 111,600 111,600 015020‐0103 RENTAL DENTAL DEPARTMENT ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ **REV FROM USE OF MONEY & PROPERTY 111,600$ 111,603$ 111,868$ 111,600$ 111,600$ 0% 111,600$

018990‐3020 OTHER REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

018990‐3100 REIMB‐IDA LEASE CAPTLZD INTEREST ‐ TOTAL OTHER REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

STATE/FEDERAL REVENUE024040‐0100 FEDERAL TAX CREDIT 376,716 370,977 211,241 288,000 249,621 249,621 024040‐0101 LOTTERY PROCEEDS ‐ ‐ ‐ ‐ ‐ ‐024040‐0150 BABs SUBSIDY 10,858 10,898 637 ‐ ‐ ‐024040‐0200 REFUNDING CREDIT 11,688 112,138 112,588 111,688 111,688 111,688 TOTAL ‐ STATE/FEDERAL REVENUE 399,261$ 494,013$ 324,466$ 399,688$ 361,309$ 361,309‐10% $

041040‐3006 2016 BOND PROCEEDS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

041040‐3007 2018 BOND PROCEEDS 20,120,000 ‐ ‐ ‐ ‐ ‐ 041040‐3008 2018 BOND PREMIUMS 1,790,388 ‐ ‐ ‐ ‐ ‐ 041040‐3009 2019A LEASE REVENUE BOND PROCEEDS ‐ 555,000 ‐ ‐ ‐ ‐ 041040‐3010 2019A BOND PREMIUMS ‐ 92,476 ‐ ‐ ‐ ‐ 041040‐3011 2019B LEASE REVENUE BOND PROCEEDS ‐ ‐ 3,525,000 ‐ ‐ ‐ 041040‐3012 2019B VRA LEASE REV BOND PREMIUMS ‐ ‐ 600,259 ‐ ‐ ‐ 041050‐1617 TRANSFER FROM GENERAL FUND 4,726,915 4,121,333 4,051,324 4,021,426 3,889,281 3,889,281 041050‐1618 PERSONAL PROPERTY GF TRANSFER 1,774,242 1,919,772 2,024,571 1,777,217 2,061,572 2,061,572 041050‐1619 TRANSFER FROM PROFFER FUND 750 ‐ ‐ 5,000 5,000 5,000 041050‐1620 TRANSFER FROM CIP 2,242 ‐ 41,420 ‐ ‐ ‐ 041050‐1621 TRANSFER FROM SCHOOL CIP ‐ ‐ ‐ ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ 28,414,537$ 6,688,581$ 10,242,574$ 5,803,643$ 5,955,853$ 3% 5,955,853$ TOTAL REVENUES 31,062,185$ 9,405,301$ 12,700,795$ 8,329,235$ 8,444,490$ 1% 8,444,490$



FY 2021 FY 2022 FY 2022




%

EXPENDITURES:SCHOOLS

095010‐3121 FISCAL AGENT FEES 13,536$ 65,526$ 9,968$ 8,100$ 8,100$ 8,100$ 095010‐3125 COSTS OF DEBT ISSUANCE 241,650 30,469 93,184 ‐095010‐6026 1997 VPSA PRIN HIGH SCHOOL R ‐ ‐ ‐ ‐095010‐6027 1997 VPSA INT HIGH SCHOOL RO ‐ ‐ ‐ ‐095010‐6028 2003 VRS OBLIG GO REFUNDING 101,088 105,548 ‐ ‐095010‐6029 2003 VRS OBLIG GO REFUNDING 9,526 4,866 ‐ ‐095010‐6030 2007A VPSA SCH BOND(LES)‐PRI 312,965 317,799 322,887 328,240 333,874 333,874 095010‐6031 2007A VPSA SCH BOND(LES)‐INT 180,160 164,076 147,738 131,135 114,251 114,251 095010‐6033 2008B VPSE SUBSIDY‐PRINCIPAL 820,000 860,000 580,000 610,000 645,000 645,000 095010‐6034 2008B VPSE SUBSIDY‐INTEREST 750,933 708,093 670,648 638,815 605,244 605,244 095010‐6036 2005 IDA LEASE‐SCHOOL PORTION‐PRIN ‐ ‐ ‐ ‐095010‐6039 2009 EDA LEASE REVENUE‐PRIN ‐ ‐ ‐ ‐095010‐6040 2009 EDA LEASE REVENUE‐INT ‐ ‐ ‐ ‐095010‐6041 2011 EDA LEASE REVENUE‐PRIN (PK5) ‐ ‐ ‐ ‐095010‐6042 2011 EDA LEASE REVENUE(PK5) INT ‐ ‐ ‐ ‐095010‐6043 2011 VPSA (QSCB) PK5 SCHOOL PRIN 428,571 428,571 352,484 428,571 428,572 428,572 095010‐6044 2011 VPSA (QSCB) PK5 SCHOOL INT 270,000 270,000 346,087 270,000 270,000 270,000 095010‐6047 2012 LOAN PRINCIPAL‐ADD'L $1.5 MIL 60,000 60,000 65,000 65,000 70,000 70,000 095010‐6048 2012 LOAN INT‐$1.5 MIL ADD'L PK5 BG 41,513 38,783 36,251 33,294 29,885 29,885 095010‐6049 2012 VPSA (QSCB) PK5 SCHOOL PRIN 49,339 49,339 49,339 49,339 49,339 49,339 095010‐6050 2012 VPSA (QSCB) PK5 SCHOOL INT 41,681 41,681 41,681 41,681 41,681 41,681 095010‐6051 2013 GO BOND PRIN (CHS) 22,364,000 ‐ ‐ ‐095010‐6052 2013 GO BOND INTEREST (CHS) 1,020,950 ‐ ‐ ‐095010‐6053 2015 LEASE REV PRIN (REFUND 2005) 255,887 262,717 269,729 276,915 284,271 284,271 095010‐6054 2015 LEASE REV INT 114,147 170,582 50,150 93,098 85,705 85,705

(70,257) (70,257)095010‐6055 2016 LEASE REV PRIN (REFUND 2011) 114,015 116,891 119,838 122,859 095010‐6056 2016 LEASE REV INT 49,568 46,694 43,746 40,725

2020C REFUNDING PRIN (REFUND 2016) ‐ ‐ ‐ 120,310 120,310 2020C REFUNDING INT (REFUND 2016) ‐ ‐ ‐ 35,937 35,937

095010‐6057 2018 GO BOND PRIN (REFUND 2013) ‐ 1,210,000 920,000 955,000 1,000,000 1,000,000 095010‐6058 2018 GO BOND INTEREST (REFUND 2013) ‐ 506,592 792,669 755,869 708,119 708,119 095010‐6059 2018 SCHOOL ENERGY SAVINGS LEASE PRIN ‐ ‐ 46,637 61,823 63,891 63,891 095010‐6060 2018 SCHOOL ENERGY SAVINGS LEASE INT ‐ ‐ 52,615 34,560 32,491 32,491 095010‐6061 2021 LEASE PRIN ‐ ‐ ‐ 22,293 22,293 095010‐6062 2021 LEASE INT ‐ ‐ ‐ 1,995 1,995

TOTAL SCHOOL DEBT SERVICE PAYMENTS 27,239,529$ 5,458,225$ 5,010,651$ 4,945,023$ 4,880,700$ 4,880,700‐1% $



FY 2021 FY 2022 FY 2022




%

EXPENDITURES:GENERAL GOVERNMENT

95020‐0110 LEASE/PURCHASE‐GEN GOVT EQUIPMENT ‐$ ‐$ ‐$ ‐$ 0 0

95020‐0120 LEASE PAYMENTS‐SHERIFF VEHICLES ‐ ‐ ‐ ‐95020‐0130 LEASE/PURCHASE‐ROLL OFF TRUCK 2012 ‐ ‐ ‐ ‐95020‐0135 LEASE/PURCHASE‐ROLL OFF TRUCK 2017 33,747 37,967 37,967 ‐95020‐0140 LEASE/PURCH 2017‐SHERIFF & TRASH TRUCK 119,553 118,975 118,975 ‐ 0 0

95020‐0141 LEASE/PURCH FY2019‐SHERIFF 6,528 160,002 160,449 159,965 159,965 95020‐0142 LEASE/PURCH FY2019‐SQUAD 2 14,743 104,992 104,294 104,071 104,071 95020‐0143 LEASE/PURCH FY2019‐FIRE AMBULANCE ‐ ‐ 11,805 11,520 11,520 95020‐0145 LEASE/PURCH 2017‐EMERGENCY VEHICLES 70,819 85,384 85,384 85,385 ‐ ‐95020‐0150 LEASE/PURCH 2017‐FIRE RESCUE VEHICLE 7,668 8,634 8,634 8,634 ‐ ‐95020‐0155 2018 LEASE PURCHASE 233,287 233,287 207,967 233,287 ‐ ‐95020‐0157 LEASE PURCHASE KNUCKLE BOOM TCF 34,935 34,935 34,935 ‐95020‐0200 INTEREST EXPENSE‐LEASE PURCHASE 27,423 ‐ 25,320 ‐95020‐0604 IDA LEASE FINANCING #6‐2005 PRIN ‐ ‐ ‐ ‐95020‐0605 IDA LEASE FINANCING #6‐2005 INT ‐ ‐ ‐ ‐95020‐0615 2009 VRA LEASE REVENUE 855,000 390,000 4,350,000 ‐95020‐0616 2009 VRA LEASE INTEREST 254,697 222,794 87,215 ‐95020‐0620 2009B VRA LEASE PRINCIPAL 113,629 117,375 122,370 ‐95020‐0621 2009B VRA LEASE‐INTEREST 38,635 33,652 11,831 ‐95020‐0622 2009 EDA LEASE PRINCIPAL ‐ ‐ ‐ ‐95020‐0623 2009 EDA LEASE INTEREST ‐ ‐ ‐ ‐95020‐0700 IDA LEASE FINANCING #5‐2002 PRIN ‐ ‐ ‐ ‐95020‐0701 IDA LEASE FINANCING #5‐2002 INT ‐ ‐ ‐ ‐95020‐0811 2010 VRA prin ‐ ‐ ‐ ‐95020‐0812 2010 VRA int ‐ ‐ ‐ ‐95020‐0813 2010B VRA LIBRARY PRIN 25,000 610,000 25,000 30,000 95020‐0814 2010B VRA LIBRARY INT 38,976 66,930 2,210 780

95020‐0815 SPRING 2011 PROJECTS‐PRIN (AMB) ‐ ‐ ‐ ‐95020‐0816 SPRING 2011 PROJECTS‐INT ‐ ‐ ‐ ‐95020‐0819 2011A LEASE REVENUE PRIN (YMCA) ‐ ‐ ‐ ‐95020‐0820 2011A LEASE REVENUE INTEREST (YMCA) ‐ ‐ ‐ ‐95020‐0821 RADIO SYSTEM PRIN 552,757 566,741 581,080 595,781 610,854 610,854 95020‐0822 RADIO SYSTEM INT 139,378 125,396 111,058 96,357 81,283 81,283 95020‐0823 2014 LEASE REVENUE PRIN 357,000 361,000 376,000 385,000 ‐ ‐95020‐0824 2014 LEASE REVENUE INT 203,040 193,401 183,654 173,502 ‐ ‐

2020C REFUNDING PRIN (REFUND 2014) ‐ ‐ ‐ 295,000 295,000 2020C REFUNDING INT (REFUND 2014) ‐ ‐ ‐ 221,559 221,559

95020‐0825 LADYSMITH LAND LLC PRIN ‐ ‐ ‐ ‐95020‐0826 LADYSMITH LAND LLC INT ‐ ‐ ‐ ‐95020‐0827 2015 LEASE REV PRIN (FIRETRUCK) 41,574 42,684 43,824 44,994 46,195 46,195



FY 2021 FY 2022 FY 2022




%

95020‐0828 2015 LEASE REV INT (FIRETRUCK) 11,126 5,008 4,437 7,707 6,505 6,505 95020‐0829 2015 LEASE REV PRIN (SHERIFF) 87,701 90,042 92,447 ‐95020‐0830 2015 LEASE REV INT (SHERIFF) 7,214 2,436 1,234 ‐95020‐0831 NEW FINANCING PRIN ‐ENERGY 168,481 177,084 224,363 188,980 195,202 195,202 95020‐0832 NEW FINANCING INT‐ENERGY 109,805 87,741 81,907 77,121 70,324 70,324 95020‐0833 2016 LEASE REVENUE PRIN (2011 REFUNDING) 290,966 298,302 305,823 313,534 ‐ ‐95020‐0834 2016 LEASE REV INT (REFUND 2011) 126,498 119,161 111,640 103,929 ‐ ‐

2020C REFUNDING PRIN (REFUND 2016) ‐ ‐ ‐ 233,502 233,502 2020C REFUNDING INT (REFUND 2016) ‐ ‐ ‐ 159,318 159,318 2019A REFUNDING 555,000 PRIN ‐ ‐ ‐ 25,000 25,000 2019A REFUNDING 555,000 INT ‐ ‐ ‐ 24,341 24,341

95020‐0835 2019B LEASE (REF 2009B) PRIN ‐ LANDFILL ‐ 900 ‐ 126,116 126,116 95020‐0836 2019B LEASE (REF 2009B) INT ‐ LANDFILL ‐ 17,413 ‐ 14,815 14,815 95020‐0837 NEW LADYSMITH CONV SITE PRIN ‐ ‐ 25,000 ‐ ‐ 95020‐0838 NEW LADYSMITH CONV SITE INT ‐ ‐ 3,404 84,375 93,194 93,194 95020‐0839 2019 LEASE REV PRIN (525,000 4YR @3.25%) ‐ ‐ 132,000 134824 134824

95020‐0840 2019 LEASE REV INT (600,000 4YR @3.25%) ‐ ‐ 23,524 15,925 10,853 10,853 95020‐0841 2019 LEASE REV PRIN (610,000 10YR @3.50%) ‐ ‐ 2,647 55,000 56,176 56,176 95020‐0842 2019 LEASE REV INT (610,000 10YR @3.50%) ‐ ‐ ‐ 21,613 4,522 4,522 95020‐0843 2019 LEASE REV PRIN (3,525,000 20YR @3.25%) ‐ ‐ 30,000 122,000 100,000 100,000 95020‐0844 2019 LEASE REV INT (3,525,000 20YR @3.25%) ‐ ‐ 115,543 19,175 137,588 137,588 95020‐0859 2020 LEASE REV PRIN (1,086,000 10YR @2.75%) ‐ ‐ ‐ ‐ 149,000 149,000 95020‐0860 2020 LEASE INT (1,086,000 10YR @2.75) ‐ ‐ ‐ 17,004 15,845 15,845

2021 LEASE REV PRIN (2,450,000 15YR @3.00%) ‐ ‐ ‐ ‐ ‐ ‐ 2021 LEASE REV INT (2,450,000 15YR @3.00%) ‐ ‐ ‐ 45,325 63,920 63,920 2021 LEASE REV PRIN (210,000 7YR @3.00%) ‐ ‐ ‐ ‐ 31,211 31,211 2021 LEASE INT (210,000 7YR @3.00%) ‐ ‐ ‐ 3,938 2,793 2,793 2021 LEASE REV PRIN (459,296 4YR @2.75%) ‐ ‐ ‐ ‐ 68,261 68,261 2021 LEASE REV INT (459,296 4YR @2.75%) ‐ ‐ ‐ 7,860 6,109 6,109 2021 LEASE REV PRIN (302,000 7YR @3.00%) ‐ ‐ ‐ ‐ 44,884 44,884 2021 LEASE REV INT (302,000 7YR @3.00%) ‐ ‐ ‐ 5,600 4,017 4,017 2021 LEASE REV PRIN (930,000 10YR @3.25%) ‐ ‐ ‐ ‐ 138,351 138,351 2021 LEASE REV INT (930,000 10YR @3.25%) ‐ ‐ ‐ 17,063 12,381 12,381 2021 CIP INFRA REV PRIN (4.0 M 15YR @3.50%) ‐ ‐ ‐ ‐ ‐ ‐ 2021 CIP INFRA REV INT ((4.0 M 15YR @3.50%) ‐ ‐ ‐ 83,504 104,291 104,291

95020‐1500 VRA/UTILITY BND 2001B‐LANDFILL ‐ ‐ ‐ ‐

TOTAL GENERAL FUND DEBT SERVICE PYMT 3,948,908$ 4,050,201$ 7,693,700$ 3,276,922$ 3,563,790$ 9% 3,563,790$

TOTAL EXPENDITURES 31,188,437$ 9,508,426$ 12,704,350$ 8,221,945$ 8,444,490$ 3% 8,444,490$


CarolineDetentionFund

DescriptionandFunctionThe Caroline Detention Fund accounts for revenues and expenditures from the operation of the Caroline Detention Center. The Caroline Detention Center ("CDC") is a 336-bed correctional facility located near the Town of Bowling Green, Virginia. Adjacent to Route 301, the facility is six miles north of the main entrance to Fort A.P. Hill. While it is surrounded by the Army base, the CDC is not a part of the installation. The facility opened in September 1999 as the Peumansend Creek Regional Jail and features a campus style layout, designed to operate as a fourth-generation direct supervision facility. Low custody inmates from six jurisdictions and the Virginia Department of Corrections were housed at the facility until March 2017. Currently, through a contract with the Department of Homeland Security, Immigration and Customs Enforcement (ICE), the CDC houses federal detainees who are undergoing the administrative process of either asylum in the United States or removal from the country.

The County is reimbursed $7 per detainee at a minimum rate of 224 per day, per month. At minimum, the County will be reimbursed $572,320.

SummaryofIncrease/DecreaseThe Caroline Detention Fund reflects a 54% decrease in revenues due to COVID’s impact on numbers; hence revenue is budgeted for FY 2022 as the minimum. Funds are used to transfer to utility fund and CIP to offset costs for the County.



FY 2021 FY 2022 FY 2022

FUND #‐250 **CAROLINE DETENTION FUND** Expenditure Expenditure Expenditure Adopted



REVENUES:**BEGINNING FUND BALANCE**

092100‐9999 CARRYOVER BALANCE ‐$ ‐$ ‐$ 465,000$ ‐$ ‐$ 015010‐0000 **INTEREST ON INVESTMENTS** ‐ ‐ ‐ ‐ ‐ 015010‐0100 INTEREST INCOME 747 2,066 1,800 2,000 2,000

033030‐0000 **FEDERAL REVENUES** ‐ ‐ ‐ ‐ ‐ 033030‐0800 HOMELAND DETENTION FUNDS 524,146 710,535 774,000 572,320 572,320

‐$ 524,893$ 712,601$ 1,240,800$ 574,320$ 574,320‐54% $ EXPENDITURES:

033400‐6001 BANK SERVICE CHARGES ‐$ 30$ ‐$ ‐$ ‐$ ‐$

093100‐0 **TRANSFERS**

093100‐9202 TRANSFER TO RESERVES ‐$ ‐$ 108,567$ ‐$ 224,320$ 224,320$ NEW TRANSFER TO UTILITY FUND ‐ ‐ ‐ ‐ 200,000 200,000 093100‐9203 TRANSFER TO GENERAL FUND ‐ ‐ ‐ 955,800 093100‐9204 TRANSFER TO CIP ‐ ‐ 592,433 175,000 150,000 150,000 093100‐9205 TRANSFER TO SCHOOL CIP ‐ ‐ 354,500 110,000

TOTAL FOR FUND ‐$ 30$ 1,055,500$ 1,240,800$ 574,320$ 574,320‐54% $

%


CARESCoronavirusReliefFund

DescriptionandFunctionThe CARES Coronavirus Relief Fund accounts for revenues and expenditures for assistance to localities during the unprecedented pandemic of 2020. On March 27, Congress passed and the president signed the Coronavirus Aid, Relief and Economic Security (CARES) Act, which established a new $150 billion Coronavirus Relief Fund (CRF) for state, county and municipal governments with populations of over 500,000 people to address necessary expenditures incurred due to the COVID-19 public health emergency. The County received $5,361,276 in FY 2021.

During FY 2021, the U.S. Department of the Treasury announced the launch of the Coronavirus State and Local Fiscal Recovery Funds, established by the American Rescue Plan Act of 2021, to provide $350 billion in emergency funding for eligible state, local, territorial, and Tribal governments. Caroline’s allocation was $5,967,971; half of which was received in May of 2021(FY 2021) and half to be received in May 2022 (FY 2022). The County has not determined which projects will be completed with the funding at this time; hence $3,000,000 has been budgeted for FY 2022.

SummaryofIncrease/DecreaseThe CARES Coronavirus Relief Fundreflects a 12% increase. These are Federal dollars, to be spent by December 31, 2024.



FY 2021 FY 2022 FY 2022

FUND #‐260 **CARES CORONAVIRUS RELIEF FUNDS** Expenditure Expenditure Expenditure Adopted



REVENUES:**BEGINNING FUND BALANCE**

033040‐1000 CARES Coronavirus Relief Funds ‐$ ‐$ 229,701$ 2,680,638 3,000,000 3,000,000 ‐$ ‐$ 229,701$ 2,680,638 3,000,000$ 12% 3,000,000$

EXPENDITURES:** COUNTY ADMINISTRATOR **

012100‐1301 CARES‐SALARIES AND WAGES‐PART TIME ‐$ ‐$ ‐$ 27,868 ‐$ ‐$ 012100‐2100 CARES‐FICA ‐ ‐ ‐ 2,132 ‐ ‐ 012100‐9001 CARES‐BUSINESS GRANTS ‐ ‐ ‐ 321,677 ‐ ‐ 012100‐9002 CARES‐BROADBAND EXPANSION ‐ ‐ ‐ 125,000 ‐ ‐ 012100‐9003 CARES‐TOWN OF BOWLING GREEN ‐ ‐ ‐ 104,695 ‐ ‐ 012100‐9004 CARES‐TOWN OF PORT ROYAL ‐ ‐ ‐ 18,234 ‐ ‐ 012100‐9008 CARES‐STORAGE BUILDING ‐ ‐ ‐ ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ ‐$ 599,606 ‐$ ‐‐100% $

** SHERIFF ‐ LAW ENFORCEMENT **

031200‐1101 CARES‐SALARIES AND WAGES REGULAR ‐$ ‐$ ‐$ 227,589 ‐ ‐ 031200‐2100 CARES‐FICA ‐ ‐ ‐ 17,411 ‐ ‐ 031200‐9001 CARES‐MOONBEAM UVC DISINFECTANT MCH ‐ ‐ ‐ 30,000 ‐ ‐ 031200‐9002 CARES‐LAPTOPS ‐ ‐ ‐ 7,500 ‐ ‐ 031200‐9003 CARES‐MULTI‐PURPOSE HALF MASK RESPI ‐ ‐ ‐ 3,600 ‐ ‐ 031200‐9004 CARES‐PERSONAL PROTECTIVE EQUIPMENT ‐ ‐ ‐ 11,000 ‐ ‐ 031200‐9005 CARES‐VEHICLE DISINFECTANT MACHINE ‐ ‐ ‐ 14,000 ‐ ‐ 031200‐9006 CARES‐STORAGE BUILDING ADDITION ‐ ‐ ‐ 40,000 ‐ ‐ 031200‐9007 CARES‐NEW TRANSPORT VAN ‐ ‐ ‐ 50,000 ‐ ‐


** FIRE & RESCUE **

032500‐1101 CARES‐SALARIES AND WAGES REGULAR ‐$ ‐$ ‐$ 227,589 ‐$ ‐$ 032500‐2100 CARES‐FICA ‐ ‐ ‐ 17,411 ‐ ‐ 032500‐9002 CARES‐CLOROX 360 CLEANING SYSTEM ‐ ‐ 229,701 4,005 ‐ ‐ 032500‐9003 CARES‐VACCINATION/TESTING/POINT DIS ‐ ‐ ‐ 41,000 ‐ ‐ 032500‐9004 CARES‐500 TYVEK SUITS ‐ ‐ ‐ 10,000 ‐ ‐ 032500‐9005 CARES‐VIRTUAL EOC SOFTWARE ‐ ‐ ‐ 22,000 ‐ ‐ 032500‐9007 CARES‐EMS RESPONSE SUPPLIES (4) ‐ ‐ ‐ 30,000 ‐ ‐ 032500‐9008 CARES‐CAD/IMAGETREND INTERFACE ‐ ‐ ‐ 26,500 ‐ ‐ 032500‐9009 CARES‐STATION VIDEO CONFERENCING EQUIP ‐ ‐ ‐ 58,000 ‐ ‐ 032500‐9011 CARES‐PPE WASHER & DRYER ‐ ‐ ‐ 17,000 ‐ ‐ 032500‐9012 CARES‐UV LIGHT SURFACE/UV LIGHT SAN ‐ ‐ ‐ 18,000 ‐ ‐

%



FY 2021 FY 2022 FY 2022

FUND #‐260 **CARES CORONAVIRUS RELIEF FUNDS** Expenditure Expenditure Expenditure Adopted



%

032500‐9013 CARES‐UV LIGHT/AIR SCRUBBER ‐ ‐ ‐ 36,000 ‐ ‐ 032500‐9014 CARES‐PORTABLE MESSAGE SIGN ‐ ‐ ‐ 32,000 ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ 229,701$ 539,505 ‐$ ‐‐100% $

** GENERAL PROPERTIES **

043200‐9001 CARES‐DIGITAL SIGN ADMIN BUILDING ‐$ ‐$ ‐$ 3,000 ‐$ ‐$

043200‐9002 CARES‐UNISEX BATHROOM‐ADMIN BUILD ‐ ‐ ‐ 30,000 ‐ ‐ 043200‐9003 CARES‐HVAC UV/AIR SCRUBBERS ‐ ‐ ‐ 50,124 ‐ ‐ 043200‐9004 CARES‐PBM ADD'L CLEANING/DISINFECT ‐ ‐ ‐ 58,000 ‐ ‐ 043200‐9005 CARES‐CONTINGENCY FUNDS ‐ ‐ ‐ 50,000 ‐ ‐ 043200‐9006 CARES‐FACILITY ACCESS CONTROL/CONT ‐ ‐ ‐ 220,420 ‐ ‐ 043200‐9007 CARES‐BODY TEMPERATURE KIOSKS ‐ ‐ ‐ 11,600 ‐ ‐ 043200‐9008 CARES‐BODY TEMPERATURE KIOSKS (2) ‐ ‐ ‐ 5,290 ‐ ‐ 043200‐9009 CARES‐BODY TEMPERATURE KIOSKS (9) ‐ ‐ ‐ 23,805 ‐ ‐ 043200‐9010 CARES‐CLEANING SUPPLIES‐PPE ‐ ‐ ‐ 28,295 ‐ ‐


** PLANNING DEPARTMENT **

081100‐9001 CARES‐GIS ENHANCEMENT ‐$ ‐$ ‐$ 12,000 ‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ ‐$ 12,000 ‐$ ‐‐100% $

093100‐0 **TRANSFERS**

TRANSFER TO SCHOOL FUND ‐$ ‐$ ‐$ 365,000 ‐$ ‐$ CONSOLIDATION OF PREVIOUS EXPENDITURES ‐ ‐ ‐ 271,802 0 0

TRANFER TO RESTRICTED ACCOUNT ‐ ‐ ‐ 11,091 3,000,000 3,000,000 TRANSFER TO GENERAL FUND ‐ ‐ ‐ ‐‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ ‐$ 647,893 3,000,000$ 363% 3,000,000$

TOTAL FOR FUND ‐$ ‐$ 229,701$ 2,680,638 3,000,000$ 12% 3,000,000$


CapitalImprovementsFundThe FY 2022 budget includes the capital projects listed below. Borrowings or lease/purchase financings are the source of funds for all capital projects with the exception of the parking lot next to Caroline County Community Services Center (paid for with revenue from the Caroline Detention Facility).

Replacement of Sheriff’s Vehicles A total of $231,340 is budgeted to replace 8 Sheriff’s patrol vehicles in FY 2022. All vehicles will have met the mileage/age threshold for replacement. This is a reduction of $157,956 from FY 2021, decreasing the number of vehicles to be replaced as vehicles are being replaced annually.

Replacement Fire Equipment Nine hundred sixty thousand dollars ($960,000) is budgeted for the replacement of engine 2 ($595,000), purchase of Battalion Chief response vehicle ($50,000), an ambulance to replace ambulance 27 ($220,000), and brush 6 ($95,000) in FY 22 as part of a ten-year replacement plan. All fire equipment to be replaced, with the exception of the Battalion Chief response vehicle, will be ten years old in FY 22 and exceeded the replacement age, engine hours and mileage.

Parking Lot next to Caroline County Community Service Center One hundred fifty thousand dollars ($150,000) is budgeted to repave the parking lot next door to the Caroline Community Service Center.

During FY 2021, $8,950,000 of new debt was issued for the following capital improvement projects within the General Fund:

Convenience Site Land Acquisition and Design - $500,000 Construction of Convenience Sites - $2,000,000 Ladysmith VDOT Match - $2,450,000 Two Fire Stations (Caramel Church & Sparta) - $4,000,000






FUND #‐301 **CAPITAL IMPROVEMENTS FUND** FY/2018 FY 2019 FY 2020 Budget Recommended Change Budget

012020 **REVENUE SOURCES ‐ OTHER**

012020‐0006 MISCELLANEOUS REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 012020‐0001 LEASE FINANCING 4,798,558 ‐ ‐ ‐ ‐ ‐ 012020‐0005 CONTRIBUTION‐LAKE LAND'OR 35,000 ‐ ‐ ‐ ‐ ‐ 012020‐0010 CONTRIBUTIONS‐PORT ROYAL DR ‐ ‐ ‐ ‐ ‐ ‐ 012020‐0011 CONTRIBUTION FIRE & RESCUE ‐ 5,356 9,742 ‐ ‐ ‐ TOTAL ‐ TOTAL OTHER REVENUE SOURCES 4,833,558$ 5,356$ 9,742$ ‐$ ‐$ 0.0% ‐$

015010 **INTEREST ON INVESTMENTS**

015010‐0001 INTEREST ON INVESTMENTS SNAP ‐$ 57,653$ 35,456$ ‐$ ‐$ ‐$ 015010‐0200 INTEREST ON INVESTMENTS ‐ 3,288 3,903 ‐ ‐ ‐ 015010‐0300 INTEREST LGIP SCHOOLS ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL REVENUE‐USE OF MONEY ‐$ 60,941$ 39,359$ ‐$ ‐$ 0.0% ‐$


018030‐1000 EXPENDITURE REIMB‐LADYSMTH F ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 018030‐9000 REFUNDS & REIMB‐CHARGE BACK ‐ ‐ ‐ ‐ ‐ ‐ 018030‐9900 REBATES AND REFUNDS ‐ ‐ ‐ ‐ ‐ ‐ 019020‐400 RECOVERED COSTS‐STONEWALL LANE PROJ ‐ 7,648 ‐ ‐ ‐ ‐ 019020‐500 RECOVERED COSTS‐DURRETTE ROAD ACCSS ‐ ‐ 32,380 ‐ ‐ ‐ TOTAL ‐ TOTAL REBATES AND REFUNDS ‐$ 7,648$ 32,380$ ‐$ ‐$ 0.0% ‐$


024040‐1710 RESCUE SQUAD ASSISTANCE FUND ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 024040‐2000 GRANT FUNDING‐GIS TECHNOLOGY ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2055 WIRELESS E‐911 PSAP FUNDING ‐ ‐ ‐ ‐ ‐ ‐

TOURISM CENTER TEA‐21 GRANT ‐ ‐ ‐ ‐ ‐ ‐ RURAL DEVELOPMENT GRANT‐LIBRARY ‐ ‐ ‐ ‐ ‐ ‐

024040‐1710 RESCUE SQUAD ASSISTANCE FUND ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL COMMONWEALTH REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$

033080 **REVENUE FROM FEDERAL GOVERNMENT

033080‐0200 TOURISM CENTER TEA‐21 GRANT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 033080‐0400 RECOVERY ACT ‐ JAG ‐ RCDS MG ‐ ‐ ‐ ‐ ‐ ‐ 033080‐0500 RURAL DEVELOPMENT GRANT‐LIBRARY ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEDERAL REVENUE ‐$ ‐$ ‐$ ‐$ 0.0%







012020 **REVENUE SOURCES ‐ OTHER**

012020‐0006 MISCELLANEOUS REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 012020‐0001 LEASE FINANCING 4,798,558 ‐ ‐ ‐ ‐ ‐ 012020‐0005 CONTRIBUTION‐LAKE LAND'OR 35,000 ‐ ‐ ‐ ‐ ‐ 012020‐0010 CONTRIBUTIONS‐PORT ROYAL DR ‐ ‐ ‐ ‐ ‐ ‐ 012020‐0011 CONTRIBUTION FIRE & RESCUE ‐ 5,356 9,742 ‐ ‐ ‐ TOTAL ‐ TOTAL OTHER REVENUE SOURCES 4,833,558$ 5,356$ 9,742$ ‐$ ‐$ 0.0% ‐$

015010 **INTEREST ON INVESTMENTS**

015010‐0001 INTEREST ON INVESTMENTS SNAP ‐$ 57,653$ 35,456$ ‐$ ‐$ ‐$ 015010‐0200 INTEREST ON INVESTMENTS ‐ 3,288 3,903 ‐ ‐ ‐ 015010‐0300 INTEREST LGIP SCHOOLS ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL REVENUE‐USE OF MONEY ‐$ 60,941$ 39,359$ ‐$ ‐$ 0.0% ‐$


018030‐1000 EXPENDITURE REIMB‐LADYSMTH F ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 018030‐9000 REFUNDS & REIMB‐CHARGE BACK ‐ ‐ ‐ ‐ ‐ ‐ 018030‐9900 REBATES AND REFUNDS ‐ ‐ ‐ ‐ ‐ ‐ 019020‐400 RECOVERED COSTS‐STONEWALL LANE PROJ ‐ 7,648 ‐ ‐ ‐ ‐ 019020‐500 RECOVERED COSTS‐DURRETTE ROAD ACCSS ‐ ‐ 32,380 ‐ ‐ ‐ TOTAL ‐ TOTAL REBATES AND REFUNDS ‐$ 7,648$ 32,380$ ‐$ ‐$ 0.0% ‐$


024040‐1710 RESCUE SQUAD ASSISTANCE FUND ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 024040‐2000 GRANT FUNDING‐GIS TECHNOLOGY ‐ ‐ ‐ ‐ ‐ ‐ 024040‐2055 WIRELESS E‐911 PSAP FUNDING ‐ ‐ ‐ ‐ ‐ ‐

TOURISM CENTER TEA‐21 GRANT ‐ ‐ ‐ ‐ ‐ ‐ RURAL DEVELOPMENT GRANT‐LIBRARY ‐ ‐ ‐ ‐ ‐ ‐

024040‐1710 RESCUE SQUAD ASSISTANCE FUND ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL COMMONWEALTH REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$

033080 **REVENUE FROM FEDERAL GOVERNMENT

033080‐0200 TOURISM CENTER TEA‐21 GRANT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 033080‐0400 RECOVERY ACT ‐ JAG ‐ RCDS MG ‐ ‐ ‐ ‐ ‐ ‐ 033080‐0500 RURAL DEVELOPMENT GRANT‐LIBRARY ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEDERAL REVENUE ‐$ ‐$ ‐$ ‐$ 0.0%







041040 **REVENUE FROM LOAN PROCEEDS

041040‐1000 LEASE FINANCING ‐$ 3,073,000$ 2,120,000$ 1,606,296$ 1,191,340$ 1,191,340$ 041040‐3000 LOAN PROCEEDS‐RADIO SYSTEM ‐ ‐ ‐ ‐ ‐ ‐ 041040‐3004 LOAN PROCEEDS VPSA 2008B ‐ ‐ ‐ ‐ ‐ ‐ 041040‐3005 BOND PROCEEDS‐DAWN LIBRARY ‐ ‐ ‐ ‐ ‐ ‐ 041040‐3007 FALL 2011 LOAN PROCEEDS ‐ ‐ ‐ ‐ ‐ ‐ 041040‐3009 LOAN PROCEEDS ‐ ‐ ‐ 4,650,000 ‐ ‐

QSCB ‐ ‐ ‐ ‐ ‐ ‐ LOAN PROCEEDS VPSA 2012 ‐ ‐ ‐ ‐ ‐ ‐ 2013 GO BOND PROCEEDS‐SCHOOL ‐ ‐ ‐ ‐ ‐ ‐

TOTAL ‐ TOTAL LOAN PROCEEDS ‐$ 3,073,000$ 2,120,000$ 6,256,296$ 1,191,340$ 1,191,340‐81.0% $

041050 ****TRANSFERS****

041050‐0010 TRANSFERS FROM GENERAL FUND 343,000$ 2,000,000$ 1,634,873$ ‐$ ‐$ ‐$ 041050‐0020 TRANSFER FROM RESERVE FUNDS ‐ ‐ ‐ ‐ ‐ ‐ 041050‐0210 TRANSFER FROM CDF FUND #250 ‐ ‐ 590,000 175,000 150,000 150,000 041050‐1905 TRANSFER FROM OTHER FUNDS ‐ ‐ ‐ ‐ ‐ ‐ 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL TRANSFERS 343,000$ 2,000,000$ 2,224,873$ 175,000$ 150,000$ 150,000‐14.3% $

TOTAL FOR FUND 5,176,558$ 5,146,945$ 4,426,354$ 6,431,296$ 1,341,340$ 1,341,340‐79.1% $



FY 2021 FY 2022 FY 2022

FUND #-301 ***CAPITAL IMPROVEMENTS FUND*** Expenditure Expenditure Expenditure Adopted



012100 **COUNTY ADMINISTRATION**

012100‐8207 REPLACE ACCOUNTING SYSTEM ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 012210‐3150 COST OF DEBT ISSUANCE 4,250 124,579 94,819 ‐ ‐ ‐ 012100‐8210 NEW EXCHANGE SERVER\SOFTWARE ‐ 23,008 14,097 ‐ ‐ ‐ 012100‐8211 NEW AS/400 ‐ ‐ 51,181 ‐ ‐ ‐ 012100‐8212 VEHICLES ‐ ADMIN & IT VAN ‐ ‐ ‐ 70,000 ‐ ‐ 012100‐8213 VOIP PHONE SYSTEM & SWITCH UPGRADES ‐ ‐ ‐ 175,000 ‐ ‐

TOTAL COUNTY ADMINISTRATION 4,250$ 147,587$ 160,096$ 245,000$ ‐$ ‐‐100% $

21100 **JUDICIAL ADMINISTRATION**

021100‐3161 COURTHOUSE SECURITY UPGRADE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ TOTAL JUDICIAL ADMINISTRATION ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

**JUDICIAL ADMINISTRATION**

021100‐3142 COURTHOUSE RENOVATIONS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 021100‐3161 COURTHOUSE SECURITY UPGRADE ‐ ‐ ‐ ‐ ‐ ‐

TOTAL JUDICIAL ADMINISTRATION ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

031200 **SHERIFF**

031200‐8205‐220 MOTOR VEHICLES & EQUIPMENT 288,944$ 374,433$ 38,525$ 389,296$ 231,340$ 231,340$ 031200‐8206 RECORDS MGMT SYSTEM ‐ ‐ 310,181 ‐ ‐ ‐

TOTAL SHERIFF 288,944$ 374,433$ 348,706$ 389,296$ 231,340$ 231,340‐41% $

032200 **FIRE/RESCUE**

032204‐3140 SPARTA FIRE STATION ‐$ ‐$ ‐$ 1,500,000$ ‐$ ‐$ 032500‐8204 LOGISTICS BUILDING 166,264 1,434 1,245 ‐ ‐ ‐ 032500‐8205‐220 MOTOR VEH & EQ ‐ FIRE & RESC 731,396 1,100,478 207,433 1,147,000 960,000 960,000 032500‐8206 LOGISTICS BUILDING PHASE II 106,050 ‐ ‐ ‐ ‐ ‐ 032500‐8207 CARMEL CHURCH STATION ‐ ‐ 13,600 2,500,000 ‐ ‐ 032500‐8255 SQUAD 2 FIRE & RESCUE ‐ ‐ 651,724 ‐ ‐ ‐

TOTAL FIRE/RESCUE 1,003,711$ 1,101,913$ 874,002$ 5,147,000$ 960,000$ 960,000‐81% $

035100 **OTHER PUBLIC SAFETY**035500‐8215 DURRETTE RD‐LAKE LAND'OR ACCESS 7,104$ 63,249$ ‐$ ‐$

035500‐8201 PUBLIC SAFETY BUILDING ‐ ‐ 6 ‐TOTAL OTHER PUBLIC SAFETY 7,104$ 63,249$ 6$ ‐$ ‐$ 0% ‐$

%



FY 2021 FY 2022 FY 2022




%

041100 **PUBLIC WORKS**

042600‐8205 MOTOR VEHICLES AND EQUIPMENT 155,750$ ‐$ ‐$ ‐$ ‐$ ‐$ 042600‐8206 LADYSMITH CONVENIENCE SITE PROJECT ‐ ‐ ‐ ‐ ‐ ‐ 042600‐8207 LADYSMITH CONVENIENCE SITE RELOCATE ‐ ‐ ‐ 500,000 ‐ ‐ 042600‐8208 RETENTION WALL LANDFILL ‐ ‐ ‐ ‐ ‐ ‐ 042600‐8209 EMERGENCY BU GENERATOR SYSTEM ‐ ‐ ‐ ‐ ‐ ‐ 042600‐8210 RELOCATE CORBIN CONV SITE ‐ ‐ ‐ ‐ ‐ ‐ 042600‐8211 CAT\TRACK LOADER 239,547 ‐ ‐ 042600‐8212 PARKING LOT NEXT TO CCCSC ‐ ‐ ‐ 150,000 150,000 150,000 043200‐0005 POINT TO POINT INTERNET EQUIPMENT 74,589 5,551 ‐ ‐ ‐ ‐ 043200‐0105 LADYSMITH RD PROJECT VDOT ‐ 2,000,000 1,550,001 ‐ ‐ ‐ 043200‐0300 STONEWALL LANE SURFACING ‐ ‐ ‐ ‐ ‐ ‐

NORTH ANNA BOAT LANDING ‐ ‐ ‐ ‐ ‐ ‐ 043200‐0400 ENERGY SAVINGS CONTRACT 3,079,769 9,296 ‐ ‐ ‐ ‐

TOTAL PUBLIC WORKS 3,310,108$ 2,014,847$ 1,789,548$ 650,000$ 150,000$ 150,000‐77% $

**EDUCATION**

066350‐0010 MADISON ELEM RENOVATIONS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 066450‐0300 CHS RENOVATIONS 632,855 28,023 ‐ ‐ ‐ ‐ 066700‐0302 HVAC ENERGY PERFORMANCE IMPV‐CMS ‐ 1,048,461 19,722 ‐ ‐ ‐ 066700‐8205 MOTOR VEHICLE ‐ 96,024 ‐ ‐ ‐ ‐

TOTAL EDUCATION 632,855$ 1,172,508$ 19,722$ ‐$ ‐$ 0% ‐$

071100 **RECREATION**

071100‐0150 SOFTBALL FIELD LIGHTING REC PARK ‐$ ‐$ 5,869$ ‐$ ‐$ ‐$

071100‐0155 PLAYGROUND EQUIPMENT (DPW) ‐ ‐ ‐ ‐ ‐ ‐ 071100‐0160 COUNTY PARK 63,504 ‐ ‐ ‐ ‐ ‐ 071100‐0180 BASEBALL FIELD LIGHTING ‐ ‐ ‐ ‐ ‐ ‐ 071100‐0190 SOCCER FIELD/TENNIS CT LIGHTING ‐ ‐ ‐ ‐ ‐ ‐ 071100‐0200 SOFTBALL FIELD LIGHTING LADY SMITH ‐ ‐ ‐ ‐ ‐ ‐ 071100‐0210 LADYSMITH PARK ‐ ‐ ‐ ‐ ‐ ‐

TOTAL RECREATION 63,504$ ‐$ 5,869$ ‐$ ‐$ 0% ‐$

081000 COMMUNITY DEVELOPMENT

TOTAL COMMUNITY DEVELOPMENT ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$



FY 2021 FY 2022 FY 2022




%

093100‐0100 TRANSFER TO GENERAL FUND093100‐9001 TRANSFER TO DEBT SERVICE FUND 2,242$ ‐$ 41,420$ ‐$ ‐$ ‐$

093100‐9002 TRANSFER TO SCHOOL CONSTRUCTION ‐ ‐ ‐ ‐ ‐ ‐ TOTAL TRANSFERS 2,242$ ‐$ 41,420$ ‐$ ‐$ 0% ‐$

TOTAL FOR FUND 5,312,718$ 4,874,535$ 3,239,369$ 6,431,296$ 1,341,340$ ‐79% $ 1,341,340


ENTERPRISE FUNDS


CarolineUtilitiesFund

DescriptionandFunctionThe Caroline Utilities Fund accounts for revenues and expenditures from the operation of the County’s public water and sewer system. The long-term goal of the Caroline Utilities Fund is to operate as a self-supporting unit covering operational, capital and debt service costs with revenues from water and sewer user fees and availability and connection fees from new connections.

The County’s public water system consists of four systems owned and operated by Caroline County: Central System (Ladysmith and Carmel Church service areas), High School and Middle School (Poorhouse System), Milford System and State Fair System. All systems combined serve approximately 1,794 customers.

The Central System is located along the I-95 and U.S. Route 1 corridor and includes the Ladysmith service area, the Carmel Church service area and the Caroline Pines subdivision. The system serves residential, commercial and industrial users and is supplied by various well throughout the system. Based upon the current Virginia Department of Health (VDH) engineering description sheets (EDS), the water supply facilities have a combined average daily capacity of approximately 632,000 gallons per day.

The system consists of approximately 52.2 miles of waterline ranging from 2 to 16 inches in diameter. There are currently a total of nine (9) operating well facilities, which provide water supply to the system, two elevated storage tanks, one ground storage tank and a booster pump station, which pumps out of the ground storage tank. There are three water treatment facilities, which treat raw groundwater throughout the system from the various well facilities.

The High School System, also known as the Poorhouse System, is located along Devils Three Jump Road at the intersection of Rogers Clark Boulevard (Route 207). The system primarily serves residential customers and Caroline High School and Caroline Middle School. Water is supplied by two wells, which pump directly into the system. Based on the current VDH EDS, the water supply facilities have a combined average daily capacity of approximately 69,000 GPD and a DEQ groundwater withdrawal maximum daily capacity of approximately 102,000 GPD.

The High School System consists of approximately 1.1 miles of waterline ranging in diameter from 2 to 16 inches. The two wells operate to fill an elevated storage tank, which provides pressure to the system.

The Milford Water System is located along the New Baltimore Road (Route 640) corridor west of Route 301 and east of Nelson Hill Road (Route 722). The system serves residential, commercial and industrial users and is supplied by two wells. Based upon the current VDH EDS, the water supply facilities have a combined average daily treatment capacity of approximately 172,000 GPD and a DEQ groundwater withdrawal maximum daily capacity of approximately 209,000 GPD.

The system consists of approximately 7.6 miles of waterline ranging from 2 to 8 inches. Currently, two wells operate to fill an elevated storage tank.


The State Fair System is located along Route 30 at Meadow Event Park, just west of the North Anna River, which creates the border with Hanover County. The system serves Meadow Event Park (MEP) solely. Caroline County owns a 250,000 gallon ground storage tank and booster pump station, which are used to provide storage and distribution of water during events at MEP. All waterlines within the system are owned by the State Fair. Water is purchased from Hanover County by Caroline County and then resold to the Meadow Event Park for use during events.

Caroline County’s existing public wastewater system consists of the Central Wastewater System (Ladysmith and Carmel Church service area), High School (Poorhouse) Wastewater System, State Fair Wastewater System and Dawn Wastewater System. The Central and Poorhouse systems are served by the Caroline County Wastewater Treatment Plant (WWTP). The State Fair System is currently served by the Doswell WWTP in Hanover County. The Dawn System is served by its own local WWTP. A separate fund accounts for revenues and expenditures of the Dawn System.

The County also operates but does not own two sewer pump stations (SPS) located outside the limits of the Town of Bowling Green in the Bowling Green Wastewater System.

The Central Wastewater System is located along the I-95 and Route 1 corridor and includes the Ladysmith and Carmel Church service areas. The system serves residential, commercial and industrial customers and is supported by six County-owned sewer pump stations that collect and convey the wastewater to the gravity sewer interceptor along Route 207. The system consists of approximately 33 miles of gravity sewer ranging from 4 to 18 inches in diameter and approximately 11 miles of force main ranging from 6 to 12 inches.

The High School (Poorhouse) System is located along Devils Three Jump Road at the intersection of Rogers Clark Boulevard (Route 207). The system primarily serves residential customers and Caroline High School and Caroline Middle School, which are all served by gravity sewer lines. The High School System consists of approximately 3 miles of gravity sewer pipe ranging in diameter from 6 to 18 inches.

The central and Poorhouse systems combined serve approximately 1,103 customers.

The State Fair (Meadow Event Park) System is located just west of the North Anna River at the border with Hanover County. The system is composed of approximately 2 miles of gravity sewer pipe ranging in diameter from 8 inches to 18 inches. The collection system is served by one pump station which pumps to Hanover County’s Doswell wastewater treatment plant.

The County operates a wastewater treatment plant with a design flow of 1.5 million gallons per day (MGD) with an expansion capacity of 3 MGD.

TransferfromGeneralFundBecause the County’s utility system is still relatively young, there are not yet enough customers to cover debt service costs without a transfer from the General Fund. In 2011, the Utility Fund incurred approximately $17 million in debt to expand the capacity of the wastewater treatment plant from 500,000 gallons per day to 1.5 million gallons per day. Without this expansion, the County would have faced a state moratorium on new sewer connections in the near future.


As new housing construction continues in approved subdivisions in the designated growth areas that connect to the County’s water and sewer system, more revenue from availability fees is projected. This in turn results in a decreased transfer from the General Fund to the Utility Fund.

In FY 2022, the General Fund transfer to the Utility Fund is budgeted at $1,461,114, a decrease of $123,904 over the adopted FY 2021 budget.

UtilitiesCapitalOutlayThe following project is funded in the FY 2022 Utilities Capital Outlay:

WaterSupplyWellDevelopmentTwo-hundred thousand dollars ($200,000) is included in the FY 2022 budget for the development of additional wells to increase the County’s water supply capacity for economic development and residential growth. Increasing the supply of water through well development allows the County additional time to plan for and implement its mid and long-term solutions.

During FY 2021, $21,953,000 of new debt was issued for the following capital improvement projects within the Utilities Fund:

WWTP Sludge Handling Expansion - $600,000 Water Supply Well Development - $400,000 Polecat Creek Interceptor (Phase I) - $12,261,000 South River Pump Station - $767,000 12 inch South River Force Main (Phase II) - $1,698,000 24 Sanitary Sewer Interceptor (Phase II) - $1,798,000 30 inch Interconnect (Phase II) - $4,429,000

SummaryofIncrease/DecreaseThe Utilities Fund reflects a 16% decrease due to a reduction in capital outlay that has primarily been funded through debt funding. This Fund also reflects a 5% pay adjustment for all employees and a new seasonal professional in utilities collection. New equipment

‐

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

4,000,000.00

4,500,000.00

General Fund Transfer to Utility Fund


purchases include replacement truck ($30,000), flush and vacuum trailer for sewer maintenance ($70,000), pump/blower replacement ($30,500), and utilities camera van ($25,000).

StatusFY 2021-

2022* Adopted

Director of Public Works & Utilities

FT Salary 0.5 0.5 0

Assistant Director of Public Works & Utilities

FT Salary 0.5 0.5 0

Administrative Assistnant

FT Salary 1 1 0

Senior Administrative Assistant

FT Salary 1 1 0

Superintendent of Public Utilities

FT Salary 1 1 0

Utilities Field Operations Supertintendant

FT Salary 1 1 0

Utilities Construction Foreman

FT Salary 2 2 0

Water Operatior Trainee

FT Salary 1 1 0

Wastewater Supervisor

FT Salary 1 1 0

Wastewater Operator II

FT Salary 2 2 0

Wastewater Operator IV

FT Salary 1 1 0

Utiltities Maintenance Mechanic

FT Salary 2 2 0

Labortatory Manager FT Salary 1 1 0

Laboratory Technician FT Salary 1 1 0

Utilities Mechanic FT Salary 1 1 0

Utilities Seasonal PT Hourly 0 1 1




FY 2020-2021 Diff.






FUND #‐502 **CAROLINE CO PUBLIC UTILITIES** FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

**PERMITS**

013030‐2000 BULK WATER 30 DAY PERMIT FEE 400$ 600$ 925$ 600$ 750$ 750$ TOTAL ‐ TOTAL PERMITS 400$ 600$ 925$ 600$ 750$ 25.0% 750$

**REVENUE‐USE OF MONEY/PROPERTY**

015010‐0200 INTEREST ON INVESTMENTS 23,287$ 36,461$ 25,668$ 24,100$ 24,100$ 24,100$ 015020‐0101 BROADBAND‐WATER TOWER LEASE ‐ ‐ ‐ ‐ ‐ ‐ 015020‐0108 RENTAL PUBLIC WORKS SHOP 15,000 ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL REVENUE‐USE OF MONEY/PROPERTY 38,287$ 36,461$ 25,668$ 24,100$ 24,100$ 24,1000.0% $

**CHARGES FOR SERVICES**

099070‐0005 ADMINISTRATION FEES ‐$ ‐$ ‐$ 70$ ‐$ ‐$ 099070‐0007 WATER BILLINGS ‐ RESIDENTAL 473,683 504,813 537,032 578,817 604,500 604,500 099070‐0008 WATER BILLINGS 375,668 396,038 348,320 433,856 378,500 378,500 099070‐0106 SEWER BILLING ‐ RESIDENTIAL 666,742 693,263 741,883 748,896 850,900 850,900 099070‐0107 SEWER BILLING 1,047,372 1,095,780 950,237 1,196,809 1,194,900 1,194,900 099070‐0150 PENALTIES 39,156 43,922 52,114 40,000 30,000 30,000

099070‐0151 RECONNECTION FEE 14,650 14,850 11,100 15,000 15,000 15,000

099070‐0161 ACCOUNT SERVICE FEE 550 685 520 700 550 550 099070‐0174 PHOSPHOROUS EXTRA STRENGTH SUR 6,203 4,817 1,707 5,000 1,500 1,500

099070‐0500 CAPITAL ASSET FEES ‐ ‐ ‐ ‐ ‐ ‐ TOTAL CHARGES FOR SERVICES 2,624,023$ 2,754,169$ 2,642,913$ 3,019,147$ 3,075,850$ 1.9% 3,075,850$

**FEES**

016190‐0002 UTILITY ADMIN FEE RESIDENTIAL 4,815$ 4,810$ 4,785$ 4,800$ 4,800$ 4,800$

016190‐0003 UTILITY ADMIN FEE COMMERCIAL 210 250 90 250 150 150 016190‐0004 WATER AVAILABILITY FEES RES 376,000 171,000 248,750 220,000 400,000 400,000 016190‐0005 WATER AVAILABILITY FEES COMM 10,800 80,000 ‐ 16,000 28,000 28,000

016190‐0006 SEWER AVAILABILITY FEES RES 357,000 170,500 280,800 264,000 480,000 480,000 016190‐0007 SEWER AVAILABILITY FEES COMM 11,700 85,000 40,000 8,500 29,750 29,750

016190‐0008 WATER CONNECTION FEES RES 38,000 30,750 54,600 44,000 80,000 80,000

016190‐0009 WATER CONNECTION FEES COMM 1,500 4,000 ‐ 2,000 2,000 2,000

016190‐0010 SEWER CONNECTION FEES RES 31,500 28,750 44,000 44,000 80,000 80,000

016190‐0011 SEWER CONNECTION FEES COMM 4,459 4,000 1,000 2,000 2,000 2,000

016190‐0012 AVAILABILITY FEES‐CAROLINE PINES 40,453 1,213 5,000 ‐ ‐ ‐ 016190‐0013 SERVICE DISTRICT AVAILABILITY FEES ‐ ‐ ‐ 90,108 89,866 89,866

016190‐0020 INCENTIVE PAYMENTS ‐ ‐ ‐ ‐ ‐ ‐ 016190‐0050 CONNECTION INSPECTION FEE 4,818 1,295 1,855 1,200 1,750 1,750

016190‐0055 LOCAL APPROVAL REVIEW 1,329 8,127 15,888 8,000 10,000 10,000

016190‐0060 ENGINEERING SERVICES REIMBURSED ‐ ‐ ‐ ‐ ‐ ‐ TOTAL ‐ TOTAL FEES 882,584$ 589,695$ 696,768$ 704,858$ 1,208,316$ 71.4% 1,208,316$

%






FUND #‐502 **CAROLINE CO PUBLIC UTILITIES** FY 2018 FY 2019 FY 2020 Budget Recommended Change Budget

%

**MISCELLANEOUS REVENUES**

018030‐7000 INSURANCE ADJUSTMENTS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

018030‐9000 REFUNDS & REIMBURSEMENTS 233 ‐ ‐ ‐ 018030‐9100 STATE FAIR REIMBURSEMENTS 126,881 158,698 142,218 128,567 152,579 152,579 018030‐9200 PORT ROYAL REIMBURSEMENTS 16,530 8,681 11,723 17,111 20,661 20,661

018030‐9900 REBATES AND REFUNDS ‐ ‐ ‐ ‐ ‐ ‐ 018990‐3100 REIMBURSE CAPITILIZED INTEREST ‐ ‐ ‐ ‐ ‐ ‐ 018990‐9900 MISCELLANEOUS REVENUES 23,095 ‐ 17,491 ‐ ‐ ‐

TOTAL MISCELLANEOUS REVENUES 166,739$ 167,379$ 171,432$ 145,678$ 173,240$ 18.9% 173,240$

**RECOVERED COSTS**

019020‐0100 RECOVERED COSTS 12,416$ 11,620$ 1,922$ ‐$ ‐$ ‐$

TOTAL ‐ TOTAL RECOVERED COSTS 12,416$ 11,620$ 1,922$ ‐$ ‐$ 0.0% ‐$

**CATEGORICAL AID**

024040‐0150 BABs SUBSIDY 351,066$ 352,383$ 20,600$ ‐$ ‐$ ‐$ TOTAL ‐ TOTAL CATEGORICAL AID 351,066$ 352,383$ 20,600$ ‐$ ‐$ 0.0% ‐$

**LOAN PROCEEDS**

041040‐0010 LOAN PROCEEDS ‐$ ‐$ ‐$ 1,840,000$ ‐$ ‐$

TOTAL LOAN PROCEEDS ‐$ ‐$ ‐$ 1,840,000$ ‐$ ‐‐100.0% $ 6,393,370$ 6,393,370$

**TRANSFERS**

041050‐0010 TRANSFER FROM GENERAL FUND 1,579,053$ 2,114,461$ 2,394,077$ 1,585,018$ 1,461,114$ 1,461,114$ 092100‐9999 BALANCE FORWARD ‐ ‐ ‐ ‐ ‐ NEW TRANSFER FROM CAROLINE PINES RESERVES ‐ ‐ ‐ 250,000 250,000 250,000 NEW TRANSFER FROM CDF ‐ ‐ ‐ 200,000 200,000 TOTAL ‐ TOTAL TRANSFERS 1,579,053$ 2,114,461$ 2,394,077$ 1,835,018$ 1,911,114$ 4.1% 1,911,114$

TOTAL FOR FUND 5,654,569$ 6,026,768$ 5,954,305$ 7,569,401$ 6,393,370$ 6,393,370‐15.5% $



FY 2021 FY 2022 FY 2022

FUND #-502 **CAROLINE CO PUBLIC UTILITIES** Expenditure Expenditure Expenditure Adopted



099090 WATER/SEWER ADMINISTRATION

099090‐1101 SALARIES & WAGES‐REGULAR 166,203$ 169,714$ 172,332$ 175,558$ 175,558$ 175,558$ 099090‐1201 OVERTIME 380 423 1,688 1,500 1,500 1,500

099090‐1800 LEAVE BENEFITS 2,129 4,788 (1,190) ‐ ‐ ‐ 099090‐2100 FICA 12,218 12,471 12,668 13,545 13,545 13,545 099090‐2210 RETIREMENT‐VRS 15,001 (12,884) (9,306) 12,903 16,151 16,151 099090‐2300 HOSPITAL/MEDICAL INSURANCE 31,540 35,548 44,402 42,067 42,067 42,067 099090‐2400 GROUP LIFE INSURANCE 2,179 (1,158) 4,378 2,352 2,352 2,352

099090‐2500 DISABILITY INSURANCE ‐ ‐ ‐ ‐ ‐ ‐ 099090‐2600 UNEMPLOYMENT INSURANCE 202 195 109 224 126 126 099090‐2720 WORKER'S COMPENSATION INSURANCE 305 1,598 1,844 1,392 1,525 1,525

099090‐3140 ENGINEERING AND ARCHITECTURE 95,166 40,701 10,260 70,000 70,000 70,000 099090‐3141 ENGINEERING‐PORT ROYAL WATER SYSTEM ‐ ‐ ‐ ‐ ‐ ‐ 099090‐3150 LEGAL SERVICES ‐ ‐ 10,000 10,000 10,000 099090‐3160 OTHER CONTRACTUAL SERVICES 8,182 30,294 8,124 15,000 15,000 15,000 099090‐3200 TEMPORARY HELP SERVICES 1,640 ‐ ‐ ‐ ‐ 099090‐3310 REPAIRS AND MAINTENANCE ‐ ‐ ‐ ‐ ‐ 099090‐3320 MAINTENANCE SERVICE CONTRACT 556 573 601 1,000 1,000 1,000

099090‐3330 VEHICLE REPAIRS 2,590 1,490 1,427 ‐ 15,000 15,000 099090‐3340 REPAIRS‐RADIOS ‐ ‐ ‐ ‐ ‐ ‐ 099090‐3600 ADVERTISING ‐ ‐ ‐ 800 1,000 1,000

099090‐5110 ELECTRICAL SERVICES ‐ ‐ ‐ ‐ ‐ ‐ 099090‐5210 POSTAL SERVICE 10,034 11,497 11,220 10,750 11,000 11,000 099090‐5305 TELECOMMUNICATIONS 11,858 3,840 3,505 15,500 40,000 40,000 099090‐5305 MOTOR VEHICLE INSURANCE 1,033 1,033 1,033 1,232 1,232 1,232

099090‐5308 GENERAL LIABLILITY INSURANCE 1,941 1,991 2,007 2,135 2,135 2,135

099090‐5410 LEASE/RENTAL OF EQUIPMENT 4,565 3,534 4,548 5,800 5,800 5,800

099090‐5540 TRAVEL AND TRAINING EXPENSES 113 263 116 3,500 2,500 2,500

099090‐5810 DUES AND ASSOCIATION MEMBERS 470 505 998 900 1,000 1,000

099090‐6001 OFFICE SUPPLIES 2,069 2,266 2,084 5,500 5,500 5,500

099090‐6002 MEAL AND FOOD SUPPLIES 476 774 385 700 700 700 099090‐6008 VEHICLE & POWER EQUIPMENT FUEL 1,870 2,191 1,720 4,500 3,500 3,500

099090‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 167 (177) 1,139 500 500 500 099090‐6011 UNIFORMS AND WEARING APPAREL 784 562 574 1,000 1,000 1,000

099090‐6012 BOOKS AND SUBSCRIPTIONS 544 758 479 900 900 900 099090‐6014 OTHER OPERATING SUPPLIES 760 509 1,363 500 500 500 099090‐8201 MACHINERY AND EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐ 099090‐8202 FURNITURE AND FIXTURES 109 843 3,800 2,000 2,000 2,000

099090‐8203 COMMUNICATIONS EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐ 099090‐8205 MOTOR VEHICLES & EQUIPMENT ‐ ‐ 3,548 ‐ ‐ ‐ 099090‐8207 DATA PROCESSING EQUIPMENT 2,521 3,944 1,579 3,000 3,000 3,000

‐‐TOTAL DEPARTMENT‐‐ 377,603$ 318,082$ 287,436$ 404,759$ 446,091$ 10% 446,091$

%



FY 2021 FY 2022 FY 2022




%

099100 WATER SUPPLY & TREATMENT

099100‐1101 SALARIES AND WAGES ‐ REGULAR 229,105$ 226,687$ 240,318$ 247,740$ 252,763$ 252,763$ 099100‐1201 SALARIES AND WAGES ‐ OVERTI 19,718 16,969 25,937 12,500 12,500 12,500 099100‐1301 SALARIES AND WAGES ‐ PART TIME ‐ ‐ ‐ ‐ ‐ ‐ 099100‐1800 LEAVE BENEFITS 960 3,755 (7,407) ‐ ‐ ‐ 099100‐2100 FICA 18,194 17,758 19,445 19,908 20,293 20,293 099100‐2210 RETIREMENT ‐ VRS 20,500 (17,506) (12,413) 18,209 23,254 23,254 099100‐2300 HOSPITAL/MEDICAL INSURANCE 47,318 53,515 62,847 58,069 65,443 65,443 099100‐2400 GROUP LIFE INSURANCE 2,980 (1,572) 5,841 3,320 3,387 3,387

099100‐2600 UNEMPLOYMENT INSURANCE 258 337 163 251 210 210 099100‐2720 WORKER'S COMPENSATION INSURANCE 6,627 7,478 8,629 7,500 8,500 8,500

099100‐3140 ENGINEERING & ARCHITECTURAL ‐ ‐ ‐ 2,500 10,000 10,000 099100‐3160 OTHER CONTRACTUAL SERVICES 10,852 ‐ 18,743 15,400 15,400 15,400 099100‐3310 REPAIRS AND MAINTENANCE 31,096 79,618 23,946 55,000 70,000 70,000 099100‐3320 MAINTENANCE SERVICE CONTRACT 4,601 19,311 18,837 111,000 115,000 115,000 099100‐3325 WATER TOWER MAINTENANCE ‐ ‐ ‐ ‐ ‐ 099100‐3330 VEHICLE REPAIRS 6,818 9,308 8,407 12,000 12,000 12,000 099100‐3382 WATER SAMPLES 15,622 7,023 12,941 19,500 20,000 20,000 099100‐3600 ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐ 099100‐3842 PERMIT FEES 5,862 5,285 5,883 7,000 5,900 5,900

099100‐5110 ELECTRICAL SERVICES 94,375 88,642 105,690 105,500 110,775 110,775 099100‐5210 POSTAL SERVICES 8 62 85 500 500 500 099100‐5230 TELECOMMUNICATIONS 2,267 2,568 2,534 2,500 3,000 3,000

099100‐5304 PROPERTY INSURANCE 4,344 3,319 3,411 2,500 3,500 3,500

099100‐5305 MOTOR VEHICLE INSURANCE 3,098 3,098 3,098 4,804 3,100 3,100

099100‐5410 LEASE/RENTAL OF EQUIPMENT ‐ ‐ ‐ 3,003 3,000 3,000

099100‐5540 TRAVEL AND TRAINING EXPENSES 2,405 2,627 530 3,000 4,000 4,000

099100‐5810 DUES AND ASSOCIATION MEMBERS 350 400 ‐ 1,000 1,000 1,000

099100‐6001 OFFICE SUPPLIES 262 253 269 400 500 500 099100‐6002 MEALS AND MEAL SUPPLIES 66 12 53 ‐ ‐ ‐ 099100‐6004 MEDICAL AND LABORATORY SUPPL ‐ ‐ ‐ 1,700 1,500 1,500

099100‐6008 VEHICLE & POWER EQUIPMENT FUEL 1,380 9,455 6,259 8,500 10,000 10,000 099100‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES 1,781 2,472 1,182 4,000 4,000 4,000

099100‐6011 UNIFORMS AND WEARING APPAREL 2,801 3,873 3,311 5,200 5,200 5,200

099100‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 150 500 500 099100‐6014 OTHER OPERATING SUPPLIES 90,157 76,401 96,973 82,000 90,000 90,000 099100‐6017 CHEMICALS 9,438 7,813 8,308 7,500 8,000 8,000

099100‐8201 MACHINERY AND EQUIPMENT 980 10,742 ‐ 20,000 15,000 15,000 099100‐8202 FURNITURE & FIXTURES ‐ ‐ ‐ ‐ ‐ ‐ 099100‐8205 MOTOR VEHICLES & EQUIPMENT ‐ ‐ ‐ ‐ 30,000 30,000 099100‐8207 DATA PROCESSING EQUIPMENT 459 1,192 836 1,500 1,500 1,500




FY 2021 FY 2022 FY 2022




%

099200 WASTEWATER TREATMENT

099200‐1101 SALARIES AND WAGES ‐ REGULAR 273,199$ 289,752$ 300,673$ 302,295$ 304,860$ 304,860$ 099200‐1201 SALARIES AND WAGES ‐ OVERTIME 17,946 13,071 15,313 10,000 13,000 13,000 099200‐1301 SALARIES AND WAGES ‐ PART TIME ‐ ‐ ‐ ‐ ‐ ‐ 099200‐1800 LEAVE BENEFITS 993 4,838 6,539 ‐ ‐ ‐ 099200‐2100 FICA 21,192 22,172 22,896 23,891 24,316 24,316 099200‐2210 RETIREMENT ‐ VRS 24,624 (22,290) (15,885) 22,219 28,047 28,047 099200‐2300 HOSPITAL/MEDICAL INSURANCE 57,392 63,540 78,913 76,680 95,462 95,462 099200‐2400 GROUP LIFE INSURANCE 3,576 (1,993) 7,473 4,051 4,085 4,085

099200‐2500 DISABILITY INSURANCE 329 415 380 210 210 210 099200‐2600 UNEMPLOYMENT INSURANCE 353 293 163 162 273 273 099200‐2720 WORKER'S COMPENSATION INSURANCE 5,718 7,049 8,135 7,100 8,000 8,000

099200‐3110 PROFESSIONAL HEALTH SERVICES ‐ ‐ ‐ ‐ ‐ ‐ 099200‐3111 VACCINATIONS ‐ ‐ ‐ 450 450 450 099200‐3140 ENGINEERING & ARCHITECTURAL ‐ ‐ ‐ ‐ ‐ ‐ 099200‐3160 OTHER CONTRACTUAL SERVICES 9,932 7,944 15,502 18,000 18,000 18,000 099200‐3310 REPAIRS AND MAINTENANCE 20,450 41,759 16,854 43,250 43,250 43,250 099200‐3320 MAINTENANCE SERVICE CONTRACT 4,019 4,919 2,856 4,000 4,400 4,400

099200‐3330 VEHICLE REPAIR 6,333 90 2,441 3,000 3,300 3,300

099200‐3382 SAMPLES TESTING 27,185 32,049 26,149 36,000 36,400 36,400 099200‐3600 ADVERTISING ‐ 528 909 1,000 1,000 1,000

099200‐3842 PERMIT FEES 8,892 9,627 9,494 9,500 10,300 10,300 099200‐3922 SLUDGE DISPOSAL 28,002 38,248 83,150 74,500 80,500 80,500 099200‐5110 ELECTRICAL SERVICES 178,486 178,984 203,378 181,250 186,000 186,000 099200‐5125 HEATING/AC 4,082 4,827 4,105 4,800 4,900 4,900

099200‐5210 POSTAL SERVICES 59 844 ‐ 150 150 150 099200‐5230 TELECOMMUNICATIONS 2,954 2,635 2,607 2,000 3,500 3,500

099200‐5301 BOILER & MACHINERY INSURANCE ‐ ‐ ‐ 729 729 729 099200‐5304 PROPERTY INSURANCE 17,074 13,045 13,407 20,772 15,000 15,000 099200‐5305 MOTOR VEHICLE INSURANCE 2,706 3,171 2,737 2,540 2731 2731

099200‐5540 TRAVEL AND TRAINING EXPENSES 2,165 2,873 653 3,750 3,800 3,800

099200‐5810 DUES AND ASSOCIATION MEMBERS 4,001 4,671 3,439 4,500 4,250 4,250

099200‐6001 OFFICE SUPPLIES 618 692 381 1,000 1,000 1,000

099200‐6002 MEALS AND MEAL SUPPLIES 375 232 30 650 350 350 099200‐6003 AGRICULTURAL SUPPLIES 185 ‐ ‐ ‐ ‐ ‐ 099200‐6004 MEDICAL AND LABORATORY SUPPLIES 24,984 27,713 25,445 30,500 30,500 30,500 099200‐6005 JANITORIAL SUPPLIES (85) 622 427 625 625 625



FY 2021 FY 2022 FY 2022




%

099200‐6007 REPAIR & MAINTENANCE SUPPLIES ‐ ‐ ‐ ‐ ‐ ‐ 099200‐6008 VEHICLE & POWER EQUIPMENT FUEL 3,746 739 2,464 9,000 4,000 4,000

099200‐6009 VEHICLE/EQUIP MAINTENANCE SUPPLIES 1,181 20 228 1,300 1,500 1,500


099200‐6012 BOOKS AND SUBSCRIPTIONS 435 29 285 500 500 500 099200‐6014 OTHER OPERATING SUPPLIES 25,770 33,294 27,212 28,000 33,000 33,000 099200‐6017 CHEMICALS 127,269 124,572 130,099 138,250 138,250 138,250 099200‐6033 ULTRAVIOLET LIGHTS 3,510 4,625 5,770 5,750 6,000 6,000

099200‐8201 MACHINERY AND EQUIPMENT 3,142 2,294 ‐ 43,500 35,000 35,000 099200‐8202 FURNITURE AND FIXTURES 167 480 1,012 1,000 1,000 1,000

099200‐8207 DATA PROCESSING EQUIPMENT 1,595 382 646 5,250 5,250 5,250

099200‐8212 SITE UPGRADES 9,840 4,743 6,512 ‐ ‐ ‐ ‐‐TOTAL DEPARTMENT‐‐ 928,789$ 928,636$ 1,017,634$ 1,128,123$ 1,159,888$ 3% 1,159,888$



FY 2021 FY 2022 FY 2022




%

099300 UTILITIES COLLECTIONS

099300‐1101 SALARIES AND WAGES ‐ REGULAR 56,397$ 81,923$ 89,340$ 97,724$ 96,011$ 96,011$ 099300‐1301 SALARIES AND WAGES ‐ PART TIME ‐ ‐ ‐ 17,680 17,680 099300‐1201 SALARIES AND WAGES ‐ OVERTIME 15,382 12,915 13,810 11,500 13,766 13,766 099300‐1800 LEAVE BENEFITS 150 1,100 4,604 ‐ ‐ ‐ 099300‐2100 FICA 4,663 6,373 6,964 8,356 9,750 9,750

099300‐2210 RETIREMENT ‐ VRS 5,085 (6,237) (4,634) 7,183 8,833 8,833

099300‐2255 PENSION EXPENSE ‐ ‐ ‐ ‐ ‐ ‐ 099300‐2300 HOSPITAL/MEDICAL INSURANCE 31,300 38,811 46,764 42,458 30,624 30,624 099300‐2400 GROUP LIFE INSURANCE 739 (560) 2,179 1,310 1,287 1,287

099300‐2600 UNEMPLOYMENT INSURANCE 101 98 54 140 105 105 099300‐2720 WORKER'S COMPENSATION INSURANCE 1,365 1,707 1,970 2,178 2,178 2,178

099300‐3160 OTHER CONTRACTUAL SERVICES 440 ‐ 1,800 400 400 400 099300‐3310 REPAIRS AND MAINTENANCE 15,477 15,637 38,992 20,000 20,000 20,000 099300‐3320 MAINTENANCE SERVICE CONTRACT 2,620 6,174 2,865 3,400 6,500 6,500

099300‐3330 VEHICLE REPAIR 21,271 14,374 18,215 17,500 18,500 18,500 099300‐3380 WATER METER ‐ CONNECTIONS ‐ ‐ ‐ ‐ ‐ ‐ 099300‐3381 SEWER METER ‐ CONNECTIONS ‐ ‐ ‐ ‐ ‐ ‐ 099300‐3600 ADVERTISING ‐ ‐ ‐ ‐ ‐ ‐ 099300‐3842 PERMITS ‐ ‐ ‐ ‐ ‐ 099300‐5110 ELECTRICAL SERVICES 49,227 52,128 52,865 45,000 59,500 59,500 099300‐5150 SEWER CHARGES 2,956 19,241 33,639 3,000 28,000 28,000 099300‐5210 POSTAL SERVICES ‐ ‐ ‐ ‐ 1,500 1,500

099300‐5230 TELECOMMUNICATIONS 883 1,027 1,469 1,200 ‐ ‐ 099300‐5304 PROPERTY INSURANCE 407 311 320 311 311 311 099300‐5305 MOTOR VEHICLE INSURANCE 4,523 4,988 4,553 4,988 4,553 4,553

099300‐5410 LEASE/RENTAL OF EQUIPMENT ‐ ‐ 199 2,500 2,500 2,500

099300‐5540 TRAVEL AND TRAINING EXPENSES 409 1,032 1,135 600 1,000 1,000

099300‐5810 DUES AND ASSOCIATION MEMBERS 50 ‐ ‐ 350 500 500 099300‐6001 OFFICE SUPPLIES 64 254 289 250 500 500 099300‐6002 MEALS AND MEAL SUPPLIES 14 ‐ 53 ‐ ‐ ‐ 099300‐6008 VEHICLE & POWER EQUIPMENT FUEL 5,973 8,777 5,710 7,000 12,000 12,000 099300‐6009 VEHICLE/EQUIPMENT SUPPLIES 2,228 1,912 1,259 1,800 2,000 2,000


099300‐6012 BOOKS AND SUBSCRIPTIONS ‐ ‐ ‐ 100 500 500 099300‐6014 OTHER OPERATING SUPPLIES 19,075 34,368 49,082 20,500 48,000 48,000 099300‐6017 CHEMICALS 57,316 47,558 32,788 55,000 58,000 58,000 099300‐8201 MACHINERY AND EQUIPMENT 5,317 940 ‐ 70,000 70,000 099300‐8202 FURNITURE AND FIXTURES ‐ ‐ ‐ ‐ ‐ ‐ 099300‐8205 MOTOR VEHICLES 1,030 ‐ ‐ 28,000 25,000 25,000 099300‐8207 DATA PROCESSING EQUIPMENT ‐ 1,250 1,123 1,500 1,500 1,500




FY 2021 FY 2022 FY 2022




%

099500 STATE FAIR UTILITIES

099500‐1101 SALARIES AND WAGES ‐ REGULAR 3,622$ 3,568$ 4,911$ 11,550$ 11,550$ 11,550$ 099500‐1201 SALARIES AND WAGES ‐ OVERTIME ‐ ‐ ‐ ‐ ‐ ‐ 099500‐2100 FICA 277 273 376 884 884 884 099500‐2210 RETIREMENT ‐ VRS 327 (273) (260) 1,063 1,063 1,063

099500‐2400 GROUP LIFE INSURANCE 47 (25) 122 151 155 155 099500‐2720 WORKERS COMPENSATION INSURANCE 116 387 446 471 471 471 099500‐3160 OTHER CONTRACTUAL SERVICES 2,241 2,200 1,831 2,500 2,500 2,500

099500‐3310 REPAIRS AND MAINTENANCE 33,009 25,546 7,994 5,000 10,000 10,000 099500‐3320 MAINTENANCE SERVICE CONTRACT 1,016 1,480 ‐ 1,200 1,500 1,500

099500‐3332 MAINTENANCE ‐ UTILITY RIGHT ‐ ‐ ‐ 4,000 4,000 4,000

099500‐3382 WATER SAMPLES 720 680 700 1,000 1,000 1,000

099500‐5110 ELECTRICAL SERVICES 21,987 21,227 21,268 22,000 22,000 22,000 099500‐5150 WATER AND SEWER SERVICES 58,023 73,085 75,709 65,000 75,000 75,000 099500‐5304 PROPERTY INSURANCE ‐ ‐ ‐ 2,598 099500‐5308 GENERAL LIABILITY INSURANCE 2,362 2,362 2,362 ‐ 2,598 2,598

099500‐6004 MEDICAL AND LABORATORY SUPPL ‐ ‐ ‐ 200 500 500 099500‐6008 VEHICLE & POWER EQUIPMENT FUEL 6,073 6,691 6,144 6,000 6,000 6,000

099500‐6014 OTHER OPERATING SUPPLIES 2,920 260 126 1,000 1,000 1,000

099500‐6017 CHEMICALS ‐ 9,060 7,975 8,000 10,000 10,000 099500‐8201 MACHINERY AND EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐


99600 PORT ROYAL UTILITIES

099600‐1101 SALARIES AND WAGES ‐ REGULAR 3,641$ 5,257$ 3,665$ 5,114$ 5,114$ 5,114$ 099600‐2100 FICA 279 402 280 391 391 391 099600‐2210 RETIREMENT ‐ VRS 328 (402) (194) 470 470 470 099600‐2400 GROUP LIFE INSURANCE 48 (37) 91 67 69 69 099600‐2720 WORKERS COMPENSATION INSURANCE 288 171 198 208 208 208 099600‐3160 OTHER CONTRACTUAL SERVICES 155 ‐ ‐ 500 500 500 099600‐3382 WATER SAMPLES 280 2,052 770 500 1,500 1,500

099600‐3842 PERMIT FEES ‐ VDH ‐ ‐ ‐ 325 500 500 099600‐5110 ELECTRICAL SERVICES ‐ ‐ ‐ 1,110 ‐ ‐ 099600‐5210 POSTAL SERVICES 2,408 2,545 2,611 1,200 2,600 2,600

099600‐6001 OFFICE SUPPLIES ‐ ‐ ‐ 1,000 200 200 099600‐6004 MEDICAL AND LABORATORY SUPPLIES ‐ ‐ ‐ 50 200 200 099600‐6008 VEHICLE & POWER EQUIPMENT FUEL 5,579 2,908 2,602 3,500 3,800 3,800

099600‐6014 OTHER OPERATING SUPPLIES 10 ‐ 86 1,000 1,000 1,000

099600‐6017 CHEMICALS ‐ 975 2,708 3,900 4,000 4,000


TOTAL CAROLINE UTILITIES OPERATIONS 2,392,718$ 2,396,446$ 2,521,905$ 2,915,235$ 3,249,974$ 11% 3,249,974$



FY 2021 FY 2022 FY 2022




%

99080 **DEBT SERVICES ‐ COUNTY UTILITIES**

099080‐0023 2003C VRA REFUNDING INTEREST ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 099080‐0026 2009A VRA REFUND 1994/2001 PRINCIPAL ‐ ‐ ‐ ‐ ‐ ‐ 099080‐0027 2009A VRA REFUND 1994/2001 INTEREST 60,633 33,791 6,750 ‐ ‐ ‐ 099080‐0028 2009A VRA REFUND 2003C PRINC ‐ ‐ ‐ ‐ ‐ ‐ 099080‐0029 2009A VRA REFUND 2003C INTER 1,836 ‐ ‐ ‐ ‐ ‐ 099080‐0030 2009B VRA REFUND 2001 PRINCI ‐ ‐ ‐ ‐ ‐ ‐ 099080‐0031 2009B VRA REFUND 2001 INTERE 156,020 106,856 37,988 ‐ ‐ ‐ 099080‐0032 2010 VRA PRINCIPAL (refund 2 ‐ ‐ ‐ 195,000 ‐ ‐ 099080‐0033 2010 VRA INTEREST (refund 20 (303,099) (5,932) 10,025 3,664 ‐ ‐ 099080‐0036 2010C VRA PRINCIPAL (WWTP) ‐ ‐ ‐ 630,000 ‐ ‐ 099080‐0037 2010C VRA INTEREST (WWTP) 1,168,344 1,027,673 35,295 16,380 ‐ ‐ 099080‐0038 2010C VRA PRINCIPAL (REFUND ‐ ‐ ‐ ‐ ‐ 099080‐0039 2010C VRA INTEREST (REFUND 2 160,088 160,088 160,088 160,088 ‐ ‐ *NEW* 2020C REFUNDING ‐ ‐ ‐ 125,144 125,144 099080‐0040 2017 VRA/BANK PRINCIPAL ‐ ‐ ‐ 5,000 210,000 210,000 099080‐0041 2017 VRA/BANK PRINCIPAL 227,822 320,258 320,027 319,835 314,325 314,325 099080‐0042 2019B VRA‐PRIN (REFUND 2009B) ‐ ‐ ‐ 360,000 378,884 378,884 099080‐0043 2019B VRA ‐INT (REFUND 2009B) ‐ 14,771 94,708 104,422 85,507 85,507 099080‐0044 2019A VRA‐PRIN (REFUND VRA 2010C) ‐ ‐ ‐ 575,000 575,000 099080‐0045 2019A VRA‐INT (REFUND VRA 2010C) ‐ 161,276 709,006 730,307 715,572 715,572 *NEW* 2021 PRIN ($13,028,000 30yr 2.28 %) ‐ ‐ ‐ ‐ ‐ *NEW* 2021 INT ($13,028,000 30yr2.28 %) ‐ ‐ ‐ 3,128 317,629 317,629 *NEW* 2021 PRIN ($7,925,000 30yr 2.28 %) ‐ ‐ ‐ ‐ ‐ *NEW* 2021 INT ($7,925,000 30yr2.28 %) ‐ ‐ ‐ 3,128 193,029 193,029 *NEW* 2021 PRIN ( $1,000,000 20YR @1.95%) ‐ ‐ ‐ ‐ ‐ *NEW* 2021 INT ($1,000,000 20YR @1.95%) ‐ ‐ ‐ 36,342 28,305 28,305 099080‐0601 COSTS OF DEBT ISSUANCE ‐ 199,827 70,150 ‐ ‐ ‐ 099080‐0602 DEBT SERVICE FEES 157,102 ‐ ‐ ‐ ‐ ‐ 099080‐0603 AMORTIZATION COSTS (124,335) (89,190) (147,668) ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ 1,504,410$ 1,929,417$ 1,296,369$ 2,564,166$ 2,943,395$ 15% 2,943,395$

099900‐8900 DEPRECIATION 1,291,619$ 1,296,755$ 1,299,647$ ‐$ ‐$ ‐$

099900‐9015 TRANSFER TO SELF INSURANCE FUND ‐ ‐ ‐ ‐ ‐ 099900‐9110 TRANSFER TO GENERAL CIP FUND ‐ ‐ ‐ ‐ ‐ 099900‐9115 TRANSFER TO DAWN UTILITIES ‐ ‐ ‐ ‐ ‐ 099900‐9122 TRANSFER TO VRA DEBT RESERVE ‐ ‐ ‐ ‐ ‐ 099900‐9123 RESERVE FOR REPAIRS ‐ ‐ ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ 1,291,619$ 1,296,755$ 1,299,647$ ‐$ ‐$ 0% ‐$



FY 2021 FY 2022 FY 2022




%

099990 CAPITAL OUTLAY

099990‐0110 RAPPAHANOCK WATER WITHDRAW PERMIT 170,214$ ‐$ ‐$ ‐$ ‐$ ‐$ 099990‐0115 WATER SUPPLY WELL DEVELOPMENT ‐ ‐ ‐ 400,000 200,000 200,000 099990‐NEW WATER SYSTEM INTERCONNECTION ‐ ‐ ‐ 500,000 ‐ ‐ 099990‐NEW HIGH SCHOOL SYSTEM WELL BUILDINGS ‐ ‐ ‐ ‐ ‐ ‐ 099990‐NEW GENERATORS (ECONOLODGE) ‐ ‐ ‐ 85,000 ‐ ‐ 099990‐NEW GENERATORS (DAYS INN) ‐ ‐ ‐ 70,000 ‐ ‐ 099990‐NEW CAROLINE PINES ADDITIONAL PRESS ZONE ‐ ‐ ‐ 250,000 ‐ ‐ 099990‐0121 SOUTH RIVER SPS AND FORCE MAIN ‐ ‐ ‐ 350,000 ‐ ‐ 099990‐NEW WWTP SLUDGE HANDLING FACILITIES EXPANSION ‐ ‐ ‐ 435,000 ‐ ‐ 099990‐0123 CARMEL CHURCH WATER IMPROVEMENT ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0125 LADYSMITH WATER IMPROVEMENTS ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0130 CAROLINE PINES WATER IMPROVEMENT ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0135 PORT ROYAL WATER PROJ 2,200.00 ‐ ‐ ‐ ‐ ‐ 099990‐0140 HAYMOUNT WATER SYSTEM ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0150 WATER TANK MAINTENANCE ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0210 WWTP PLANT EXPANSION ‐ ‐ ‐ ‐ ‐ ‐ 099990‐0220 HAYMOUNT WWTP ‐ ‐ ‐ ‐ ‐ ‐ 099990‐8201 MACHINERY & EQUIPMENT 3,735.15 ‐ 7,100 ‐ ‐ ‐ 099990‐8205 MOTOR VEHICLES AND EQUIPMENT 1,850.00 ‐ (7,100) ‐ ‐ ‐

‐‐TOTAL DEPARTMENT‐‐ 177,999$ ‐$ ‐$ 2,090,000$ 200,000$ 200,000‐90% $

TOTAL CAROLINE UTILTIES FUND 5,366,745$ 5,622,618$ 5,117,921$ 7,569,401$ 6,393,370$ ‐16% $ 6,393,370


DawnWastewaterSystemFund

DescriptionandFunctionThe Department of Public Utilities operates a stand-alone, decentralized wastewater system in the Dawn area of the County. The system, which was constructed with the help of federal and state grants and a zero interest loan, addressed failing drain fields in the area due to poor soil conditions. The Dawn system serves approximately 203 customers.

A General Fund transfer to the Dawn Wastewater Fund in the amount of $317,534 is budgeted for FY 2022. The transfer is largely to cover the County’s commitment for debt service on the 20-year interest-free loan from the Virginia Revolving Loan Fund to install the sewer systemduring Phase 1 of the project ($169,674 annual payment) and depreciation of the sewersystem of $141,513.

SummaryofIncrease/DecreaseThe Dawn Wastewater Fund reflects a 64% due to the budgeting of depreciation of the sewer system ($141,513), this amount was not budgeted in FY 2021.



FY 2021 FY 2022 FY 2022

FUND #-504 **DAWN WASTEWATER SYSTEM FUND** Expenditure Expenditure Expenditure Adopted



REVENUES:016190‐0002 UTILITY ADMIN FEE‐RESIDENTIAL 270$ 360$ 210$ 10$ 50$ 50$

016190‐0003 UTILITY ADMIN FEE‐COMMERCIAL ‐ 30 30 ‐ ‐ ‐016190‐0003 SEWER AVAILABILITY FEES COMMERCIAL ‐ ‐ ‐ ‐ ‐ ‐016190‐0007 SEWER AVAILABILTY FEES‐RESIDENTIAL ‐ 3,200 3,200 3,200 3,200 3,200 016190‐0010 SEWER CONNECTION FEES COMMERCIAL 9,600 6,400 ‐ ‐ ‐ ‐016190‐0011 SEWER CONNECTION FEES COMMERCIAL ‐ 12,660 ‐ ‐ ‐ ‐016190‐0020 SEWER CONNECTION FEES‐RESIDEDENTIAL 45,112 25,320 12,660 12,500 12,500 12,500 016190‐0050 CONNECTION INSPECTION FEE 105 105 35 35 35 35

TOTAL AVAILABILITY FEES 55,087$ 48,075$ 16,135$ 15,745$ 15,785$ 0.3% 15,785$

041050‐0001 TRANSFER FROM GENERAL FUND 151,147$ 153,244$ 199,699$ 149,933$ 317,534$ 317,534$ 041050‐0010 TRANSFER FROM UTILITIES FUND ‐ ‐ ‐ 041050‐0020 TRANSFER FROM HOUSING FUND ‐ ‐ ‐

TOTAL TRANSFERS 151,147$ 153,244$ 199,699$ 149,933$ 317,534$ 111.8% 317,534$

GRANT REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ ‐$

TOTAL GRANT REVENUE ‐$ ‐$ ‐$ ‐$ ‐$ 0.0% ‐$

099090‐0106 SEWER BILLING‐RESIDENTIAL 66,963$ 67,133$ 67,440$ 76,356$ 67,084$ 67,084$ 099090‐0107 SEWER BILLING‐COMMERCIAL 3,062 3,550 4,082 3,780 3,439 3,439 099090‐0150 PENALTIES 2,198 2,231 2,364 2,000 2,000 2,000 099090‐0151 RECONNECTION FEE 1,250 1,350 1,000 ‐ 1,000 1,000 099090‐0161 ACCOUNT SERVICE FEE 25 308 85 100 85 85 099090‐0170 PENALTY ALLOWANCE ACCOUNT ‐ ‐ ‐

TOTAL CHARGES FOR SERVICES 73,497$ 74,572$ 74,971$ 82,236$ 73,608$ 73,608‐10.5% $ TOTAL REVENUES 279,731$ 275,891$ 290,805$ 247,914$ 406,927$ 64.1% 406,927$

%



FY 2021 FY 2022 FY 2022

FUND #-504 **DAWN WASTEWATER SYSTEM FUND** Expenditure Expenditure Expenditure Adopted



%

EXPENSES:

099400‐1101 SALARIES AND WAGES‐REGULAR 12,888$ 13,395$ 12,454$ ‐$ ‐$ ‐$ 099400‐1201 SALARIES AND WAGES‐OVERTIME ‐ ‐ ‐ ‐ ‐ ‐099400‐1301 SALARIES AND WAGES‐PART TIME ‐ ‐ ‐ ‐ ‐ ‐099400‐2100 FICA 986 1,025 953 ‐ ‐ ‐099400‐2210 RETIREMENT‐VRS 1,163 (1,026) (660) ‐ ‐ ‐099400‐2400 GROUP LIFE INSURANCE 169 (93) 310 ‐ ‐ ‐099400‐2600 UNEMPLOYMENT INSURANCE ‐ ‐ ‐ ‐ ‐ ‐099400‐2720 WORKER'S COMPENSATION INSURANCE 535 765 882 ‐ ‐ ‐099400‐3160 OTHER CONTRACTUAL SERVICES 3,562 13,356 735 18,000 18,000 18,000 099400‐3310 REPAIRS AND MAINTENANCE 23,575 13,100 39,033 8,000 8,000 8,000 099400‐3320 MAINTENANCE SERVICE CONTRACT ‐ ‐ ‐ ‐ ‐ ‐099400‐3330 VEHICLE REPAIRS ‐ ‐ ‐ ‐ ‐ ‐099400‐3382 WATER SAMPLES 240 240 240 240 240 240

099400‐5110 ELECTRICAL SERVICES 10,422 10,061 11,162 12,000 12,000 12,000 099400‐5304 PROPERTY INSURANCE ‐ ‐ ‐ ‐ ‐ ‐099400‐6007 REPAIR & MAINTENANCE SUPPLIE ‐ ‐ ‐ ‐ ‐099400‐6008 VEHICLE & POWER EQUIPMENT FUEL 6,004 6,871 6,275 7,000 7,000 7,000 099400‐6009 VEHICLE & POWER EQUIPMENT SUPPLIES ‐ ‐ ‐ 500 500 500

099400‐6011 UNIFORMS AND WEARING APPAREL ‐ ‐ ‐ ‐ ‐ ‐099400‐6014 OTHER OPERATING SUPPLIES 49,467 42,744 75,919 32,500 50,000 50,000 099400‐6017 CHEMICALS ‐ ‐ ‐ ‐ ‐ ‐099400‐8201 MACHINERY AND EQUIPMENT ‐ ‐ ‐ ‐ ‐ ‐099400‐9131 DHCD LOAN ‐ ‐ 169,674 169,674 169,674 169,674


099900‐8001 CAPITALIZED FIXED ASSETS ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ 099900‐8900 DEPRECIATION 141,513 141,513 141,513 ‐ 141,513 141,513

‐‐TOTAL DEPARTMENT‐‐ 141,513$ 141,513$ 141,513$ ‐$ 141,513$ 0% 141,513$

099990‐0200 DAWN SEWER PROJECT ‐$ ‐$ ‐$ ‐$ ‐$ ‐$ ‐‐TOTAL DEPARTMENT‐‐ ‐$ ‐$ ‐$ ‐$ ‐$ 0% ‐$

TOTAL DAWN WASTEWATER FUND 250,523$ 241,951$ 458,491$ 247,914$ 406,927$ 64% 406,927$



ORDINANCES & RESOLUTIONS

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