ADOPTED - waynesboro.va.us

ADOPTED 2021 Operating & Capital Budget

July 1, 2020 – June 30, 2021

City of Waynesboro Fiscal Year 2021 Adopted Budget

CITY COUNCIL Terry R. Short, Jr., Mayor, At Large

Robert W. Henderson, Vice Mayor, Ward C Ethel “Jeannie” McCutcheon, Ward A

Bruce E. Allen, Ward B Dr. Samuel A. Hostetter, Ward D

CLERK OF COUNCIL

Julia Bortle

CITY MANAGER Michael G. Hamp, II

DEPUTY CITY MANAGER

D. James Shaw, II

DIRECTOR OF FINANCE Cameron S. McCormick, CPA

ASSISTANT DIRECTOR OF FINANCE

Alisa A. King

LEADERSHIP TEAM Mary G. Garris, City Assessor

Nichole T. Nicholson, Director of Human Resources Gerry A. Choate, Director of Information Technology

Michael D. Wilhelm, Chief of Police James L. Bradley, Fire Chief

Joseph B. Honbarrier, Building Official Laura L. Martin, Zoning Administrator

Gary P. Critzer, Director of Emergency Operations Brian K. McReynolds, Director of Public Works

C. Dwayne Jones, Director of Parks & Recreation Kevin F. Osbourne, Library Director

Gregory E. Hitchin, Director of Economic Development Luke J. Juday, Director of Planning

Virginia A. Newman, Director of Youth Services

CITY ATTORNEY Melisa G. Michelsen, Litten & Sipe, LLP

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City Manager's Budget Message…………………………………………………………………………………… 1

Budget Appropriation Ordinance………………………………………………………………………………….. 3

General Information

Organizational Structure………………………………………………………………………………………….. 9

Geography & History………………………………………………………………………………………………… 10

Population by Decade………………………………………………………………………………………………. 11

Demographic and Economic Statistics……………………………………………………………………… 11

Principal Employers………………………………………………………………………………………………….. 12

Form of Government……………………………………………………………………………………………….. 12

Waynesboro Ward Boundaries………………………………………………………………………………… 13

Budget Overview……………………………………………………………………………………………………… 13

Budget Calendar………………………………………………………………………………………………………. 20

Glossary of Terms…………………………………………………………………………………………………….. 21

City Wide Budget Summary

Revenue Overview for All Funds………………………………………………………………………………. 25

Budgetary Highlights………………………………………………………………………………………………… 25

Overview of New Position Requests…………………………………………………………………………. 25

Summary of Revenues and Expenditures by Fund Type……………………………………………. 27

Personnel Summary……………………………………………………………………………………………………… 29

General Fund Overview

General Fund Sources and Uses……………………………………………………………………………….. 33

General Fund Revenue Summary……………………………………………………………………………… 34

General Fund Expenditure Summary………………………………………………………………………… 38

General Fund Departmental Summaries

General Governmental Administration

City Council & Clerk of Council……………………………….……………………………………………. 43

City Manager………………………………………………………………………………….……………………. 44

City Attorney………………………………………………………………………………….……………………. 45

Human Resources…………………………………………………………………………….………………….. 46

Commissioner of the Revenue……………………………………………………….……………………. 47

Assessor………………………………………………………………………………………….…………………… 48

Treasurer………………………………………………………………………………………….…………………. 49

Finance…………………………………………………………………………………………….………………….. 50

Information Technology………………………………………………………………….…………………… 51

Central Services……………………………………………………………………………….………………….. 52

Registrar…………………………………………………………………………………………….………………… 53

Table of Contents

ii

Judicial Administration

Courts………….………………………………………………………………………………………………………. 54

Sheriff…………………………………………………………………………………………….……………………. 55

Commonwealth's Attorney/Victim Witness………………………………………………………… 56

Public Safety

Police Department………………………………………………………………….…………………………… 57

Fire Department……………………………………………………………………….…………………………. 59

Correction & Detention……………………………………………………………………………………….. 60

Building & Zoning………………………………………………………………………………………………… 61

Emergency Management…………………………………………………………………………………….. 62

Public Works

General Public Works…………………………………………………………………………………………… 63

Non-VDOT Street Maintenance……………………………………………………………………………. 64

Public Works Operations/VDOT…………………………………………………………………………… 65

Landfill Monitoring………………………………………………………………………………………………. 66

Health & Welfare……………………………………………………………………………………………………… 67

Parks, Recreation & Cultural

Parks & Recreation………………………………………………………………………………………………. 68

Library…………………………………………………………………………………………………………………. 70

Community Development

Planning………………………………………………………………………………………………………………. 71

Community Development……………………………………………………………………………………. 72

Economic Development/Tourism………………………………………………………………………… 73

Non-Departmental…………………………………………………………………………………………………… 74

General Fund Detailed Budget……………………………………………………………………………………… 75

Special Revenue Funds

Office on Youth Funds……………………………………………………………………………………………… 105

Office on Youth Detailed Budget………………………………………………………………………………. 107

Enterprise Funds

Water Fund……………………………………………………………………………………………………………… 111

Water Fund Detailed Budget……………………………………………………………………………………. 121

Sewer Fund………………………………………………………………………………………………………………. 125

Sewer Fund Detailed Budget……………………………………………………………………………………. 133

Refuse Fund……………………………………………………………………………………………………………… 137

Refuse Fund Detailed Budget…………………………………………………………………………………… 143

Stormwater Fund……………………………………………………………………………………………………… 145

Table of Contents

iii

Stormwater Fund Detailed Budget…………………………………………………………………………… 151

Debt Service Funds

Debt Service Fund………………….…………………...…………………………………………………………. 153

Capital Improvements Program

2021 Projects………………………….……………………………………………………………………………….. 155

Waynesboro Public Schools Budget

School Operating Budget…………………………………………………………………………………………. 159

Valley Academy Budget……………………………………………………………………………………………. 160

School Textbook Budget…………………………………………………………………………………………… 161

School Nutrition Budget…………………………………………………………………………………………… 162

Debt

Outstanding Debt…………….………………………………………………………………………………………. 163

Fiscal Year 2020 Summary Financial Statements………………………………………………………. 165

Fiscal Year 2019 Financial Statements………………………………………………………………………. 167

Table of Contents

The original recommended City of Waynesboro (the “City”) General Fund Budget balanced at $53,063,899

and reflected the following priorities established by City Council:

• Improving Employee Compensation,

• Supporting Waynesboro Public Schools,

• Continuing the Capital Improvement Program, and

• Maintaining Levels of Service that reflect an acceptable balance between quality and affordability.

The $53 million General Fund budget was a $1.4 million (2.7%) increase over Fiscal Year 2020; there were

no recommendations to increases tax rates, license, or permit fees in the General Fund.

On March 12, Virginia Governor, Ralph Northam declared a public health emergency. Almost immediately

thereafter came the realization that the revenue projections on which the budget was based were likely

seriously flawed. Of immediate concern were revenue streams most susceptible to economic fluctuation,

sales and use taxes, meals and lodging taxes, and business and professional licenses which collectively,

constitute nearly 20% of General Fund Revenues.

The inability to predict the severity and likely duration of the economic downturn produced by the

pandemic complicated the challenge of forecasting revenues and reducing expenditures for a credible

operating budget. Underlying the swift work to accomplish the immediate and necessary adjustments, was

an apprehension that the economy would slip into recession and negatively impact revenue typically

insulated from economic fluctuation over the long-run.

Anticipating the economic and resulting budgetary impacts, the staff made $2.5 million in reductions and

programmed $1.7 million is fund balance; the revised recommended General Budget balanced at

$50,644,179, a 2% decrease to the Fiscal Year 2020 Budget. The planned use of fund balance to support

recurring expenditures is contrary to sound budgetary practice and should be considered a one-time,

emergency measure and as such signals the seriousness of the challenge in front of the organization and

community.

$ 497,195 Level Fund Public Schools

$ 354,471 Compensation Increases

$ 337,052 Miscellaneous Departmental Reductions

$ 300,278 Parks and Recreation

$ 300,000 Paving Reductions

$ 280,586 Police Department

$ 179,000 Public Works Equipment

$ 138,000 Employee Furlough Days (6)

$ 77,320 Library

$ 59,586 Public Works

$ 7,329 Emergency Management

City of Waynesboro, VA 1 2021 Adopted Budget

The recommended budget suspends progress on the aforementioned Council priorities and reduces levels

of service, mainly in recreational and cultural areas for economic or public health necessity. Absent an

almost miraculous economic recovery, the organization and community will be forced to recalibrate

expectations for programs, services, and capital investment.

Historically, the City’s local government and its budget are focused on core and essential services;

education, infrastructure and utilities, and public safety. Local taxes and fees tend to be average or below

average among cities in the Commonwealth. In 2018, The City had the 7th lowest real estate tax rate and

the 6th lowest personal property rate among the 37 Virginia cities. Where the real estate tax is concerned,

the mean rate is $1.06 and the median is $1.09. The economic ramifications of the pandemic will likely

illustrate the inherent risk in over reliance on revenue streams that are so closely tied to economic

fluctuations.

Many of the employees and certainly key leadership navigated the 2008 recession and retain valuable

lessons learned. The City has accumulated reserves, some assigned to the recently and substantially

improved Capital Improvement Plan, that could be reassigned as a short-term measure. Nevertheless, all

should remain aware that as a core service municipality, few if any programs, services, or departments

would be commonly identified as obvious targets for reduction or elimination. If reliance on reserves and

identified reduction cannot deliver the organization to safe harbor, additional budget reductions will

necessarily be of meaningful magnitude and impact programs and service levels.

Further, the previously referenced community affordability is owed to the effort of employees; the health

of the reserves is due large part, to below market compensation rates and resulting attrition and vacancy.

The removal of the compensation increases associated with the completed market study and merit

opportunity is disappointing and delays improvement known deficiencies in employee compensation.

The anticipated revenue loss of unknown extent and duration is concerning. Financial resources are

necessary to maintain facilities and deliver municipal services that are essential to citizens and businesses.

Unlike the recession where expenditure reductions and service reductions were enacted to corresponding

revenue loss. The environment of the pandemic produces competing and conflicting forces in economics,

efficiency, and service sustainability.

Ordinarily the organization is focused on core services, in a pandemic or emergency environment the focus

becomes essential services, utilities, public safety, sanitation, and infrastructure.

Many of the staff were with the organization during the recession; the organization starts from a healthy

position which will afford some time to assess the economic and budgetary challenges ahead. Certainly,

the primary budgetary and organizational objective is to maintain essential services during the public health

emergency and associated economic downturn. The resumption of preferred service levels and restoration

of progress on the Capital Improvement Plan will be goals to which the organization will return as soon as

economically feasible. Some of the operational adjustments necessitated by the pandemic may prove

efficient, economical, and worthy of permanence. Agility will be essential as we respond to the pandemic

and its impact on the economy, the governmental budget and our duty to deliver essential services.




ANTICIPATED�REVENUE

General�Revenues 48,861,944$��Appropriation�from�fund�balance 1,782,235��

Total�Revenue 50,644,179$��

APPROPRIATIONS

Departmental�Expenditures 27,091,419$��Local�School�Support 15,291,194

Transfer�to�Debt�Fund 3,583,175Transfer�to�Other�Funds 2,905,535

Correction�and�Detention 1,772,856

Total�Appropriations 50,644,179$��

ANTICIPATED�REVENUE

Transfer�from�the�General�Fund 3,583,175$��


APPROPRIATIONS

Debt 3,583,175$��


ANTICIPATED�REVENUETransfer�from�the�General�Fund 312,800$��Grant�Revenues 2,123,332��


APPROPRIATIONSCapital�Improvements 2,436,132$��


ANTICIPATED�REVENUEYouth�and�Family�Services 602,164$��Teen�Pregnancy 41,068��

Total�Revenue 643,232$��

APPROPRIATIONSOperations 643,232$��

Total�Appropriations 643,232$��

CAPITAL�IMPROVEMENTS�FUND

Ordinance�No.��2020-XX2021�BUDGET�SUMMARY

GENERAL�FUND

DEBT�SERVICE�FUND

OFFICE�ON�YOUTH


ANTICIPATED�REVENUECharges�for�Service 4,054,532$��General�Revenues 184,918��


APPROPRIATIONSOperations 3,446,427$��Debt 793,023��


ANTICIPATED�REVENUECharges�for�Services 5,808,325$��General�Revenues 318,397��


APPROPRIATIONSOperations 3,782,091$��Debt 2,344,631��




APPROPRIATIONSOperations 1,167,484$��




APPROPRIATIONSOperations 1,137,118$��Debt 302,680��


ANTICIPATED�REVENUE 4,000$��

APPROPRIATIONS� 4,000$��

WATER�FUND

SEWER�FUND

STORMWATER�FUND

REFUSE�FUND

PERPETUAL�CARE�FUND

2021�BUDGET�SUMMARY


ANTICIPATED�REVENUE 38,437,591$��

APPROPRIATIONS� 38,437,591$��


APPROPRIATIONS� 583,934$��

ANTICIPATED�REVENUE 1,760,600$��

APPROPRIATIONS 1,760,600$��


APPROPRIATIONS 306,290$��

GRAND�TOTAL�REVENUES 111,372,587$��

GRAND�TOTAL�APPROPRIATION 111,372,587$��

BALANCE -$��

CAFETERIA�FUND

SCHOOL�TEXTBOOK�FUND

2021�BUDGET�SUMMARY

VALLEY�ACADEMY

School�Operating�Fund




Citizens of Waynesboro ELECT

Treasurer

Commissioner of the Revenue

School Board

City Council

APPOINTS

Clerk of Council

City Attorney

City Manager

Deputy City Manager

Finance

Public Works Water Fund

Sewer Fund

Refuse Fund

Stormwater Fund

Fleet Fund

Information Technology

Economic Development

Planning

Building & Zoning

Human Resources

Police

Fire

Emergency Management

Parks & Recreation

Library

Youth Services

City Assessor

Boards & Commissions

Clerk of the Circuit Court

Sheriff

Commonwealth's Attorney

BOARDS AND COMMISSIONS APPOINTED BY CITY COUNCIL Senior Advocacy Commission • Historical Commission • Planning Commission • Parks & Recreation Commission •Flood and Stormwater Control Commission • Cultural Commission •Transportation Safety Commission •Airport Commission •Library Board •Economic Development Authority •Disability Services Board •Redevelopment & Housing Authority •Housing Rehabilitation Advisory Board (2 Year Board) •Building Code Appeals •Local Emergency Planning Commission OTHER AGENCIES & BOARDS Courts •Registrar of Voters •Board of Elections •Valley CSB •Central Shenandoah Regional Planning Commission •Middle River Regional Jail • Regional Landfill •Central Shenandoah EMS Council •Regional Youth Commission •Board of Zoning Appeals •Board of Equalization •Social Services Advisory Board •Health Department •Board of Health •Airport Commission •CAP-SAW •SPCA •Bicycle Advisory Committee •Valley Program for Aging •BRCC Board •Blue Ridge Criminal Justice Board •Shenandoah Valley Partnership •Shenandoah Valley Animal Services Center •Coordinated Area Transportation System (CATS) •Waynesboro City School Board •Artisan’s Center of Virginia Board of Directors •Virginia Alcohol Safety Action Program (VASAP)

FY2021 City of Waynesboro Organizational Chart


GEOGRAPHY & HISTORY The City consists of approximately fifteen square miles and is located in west‐central Virginia in the scenic Shenandoah Valley. The City is bounded in all directions by Augusta County and is situated at the juncture of two physiographic provinces, the Blue Ridge to the east and the Ridge and Valley to the West. The majority of the City is located in the South River Watershed which is part of the larger Potomac‐Shenandoah River Basin. Waynesboro’s topography consists of rolling, hilly land with some mountainous terrain. Elevation ranges from a high of 2,800 feet to a low of 1,200 feet above sea level. The City is located approximately six miles from the intersection of Interstates 81 and 64 and Interstate 64 passes through the City’s corporate limits. Waynesboro is approximately 85 miles north of Roanoke, 100 miles west of Richmond, 150 miles southwest of Washington, D.C., and approximately 200 miles northwest of the Port of Hampton Roads. The present City of Waynesboro is derived from a 465-acre tract purchased by Joseph Tees from William Beverly in 1739. As a settlement developed it acquired the name Waynesborough as early as 1797 in honor of Revolutionary War hero General “Mad” Anthony Wayne. The settlement was officially established as a town by the Virginia General Assembly in 1801 and was incorporated as such in 1834. The town flourished in the years that followed and gained greater access to major trading markets when the east‐west railroad reached it in 1854 and the Crozet tunnel was completed through the Blue Ridge Mountains in 1858. The town was raided by the Union Army in 1864 and, on March 2, 1865, the Battle of Waynesboro occurred. The battle, which resulted in the defeat of General Jubal Early’s Confederate forces, was the last fought in the Shenandoah Valley. Waynesboro was reincorporated in 1874. In 1881, when the north‐south railroad crossed the east‐west line a new boomtown, Basic City, was established at the junction. For thirty‐two years Basic City and Waynesboro existed side‐by‐side, but ultimately consolidated under the name Waynesboro‐Basic in 1923. The following year the town was officially renamed Waynesboro and experienced a surge in industrial development that sustained economic stability through World War II. In 1948 the town attained first‐class independent city status. Annexations at that time and in 1986 gave the City the room for expansion that is now present‐day Waynesboro.


Population by Decade (U. S. Census Bureau)

*The most recent figure for 2019 is an estimate from the U.S. Census Bureau.

DEMOGRAPHIC AND ECONOMIC STATISTICS

Personal

Income Educational attainment (4)

(amounts Per High School Bachelor's

Fiscal Popu- expressed capita Median Graduate Degree School Unemployment

Year lation(1) in thousands) income(2) age * or higher or higher enrollment(5) rate (3)

2010 21,006 737,534 33,161 40.6 77.9% 20.6% 3,024 8.60%

2011 21,311 695,593 33,114 38.8 78.9% 21.7% 3,102 7.10%

2012 21,107 713,961 33,502 38.8 81.2% 21.8% 3,079 7.10%

2013 21,263 726,968 34,442 38.8 82.4% 21.1% 3,010 6.50%

2014 21,366 778,163 36,597 38.8 82.2% 22.3% 3,024 5.50%

2015 21,491 804,730 37,664 38.8 83.6% 19.1% 3,048 5.30%

2016 21,887 859,645 40,000 38.8 84.6% 19.0% 3,033 4.00%

2017 22,327 872,320 39,856 84.9% 18.4% 3,013 4.20%

2018 22,628 947,429 41,870 86.3% 22.6% 2,967 3.60%

2019 22,630 1,035,718 45,767 85.8% 22.3% 2,868 3.00%

Sources:

(1) U.S. Census Bureau

(2) Bureau of Economic Analysis

(3) Virginia Employment Commission

(4) U.S. Census Bureau - Data presented is percentage of persons 25 years or older

attaining the described educational status

(5) City of Waynesboro School Board.

* Median age info not available


PRINCIPAL EMPLOYERS (2019)

FORM OF GOVERNMENT

The City operates under the Council-Manager form of government. The council-manager system combines the strong political leadership of elected officials in the form of a council, with the strong managerial experience of city manager appointed by City Council. It is a representative system where legislative power is focused in the elected council and the professionally trained city manager oversees the delivery of public services. The five-member council is elected for four-year terms and members are elected on a staggered basis. Four members are elected to represent wards and one member is elected at-large. The council elects the mayor and vice mayor from the council for two-year terms.

Percentage Percentage

of Total City of Total City

Employer Employees Rank Employment Employees Rank Employment

Waynesboro School Board 500-999 1 4.82% 500-999 1 5.24%

Walmart 250-499 2 2.41% 250-499 5 2.62%

Invista/Dupont 250-499 3 2.41% 250-499 2 2.62%

City of Waynesboro 250-499 4 2.41% 250-499 3 2.62%

Lumos 100-249 5 2.41%

Virginia Panel Corporation 100-249 6 0.96% 100-249 9 1.05%

Chicopee Incorporated 100-249 7 0.96% 100-249 7 1.05%

DuPont Community Credit Union 100-249 8 0.96%

Lowes' Home Centers, Inc. 100-249 9 0.96%

Target Corp. 100-249 10 0.96%

Ntelos 250-499 4 2.62%

Augusta Lumber 100-249 6 1.05%

Adecco 100-249 8 1.05%

Kroger 100-249 10 1.05%

Total 1,850 17.82% 2,000 20.32%

Source: Virginia Labor Market Information, www.virginialmi.com

Percentage calculations and totals are based on the minimum number of employees in the respective range.

Notes:

(1) Data is for January, February, and March of 2019 and 2010, respectively.

2019 (1) 2010 (1)


Waynesboro Ward Boundaries

BUDGET OVERVIEW The main purpose of the City’s annual budget is to communicate to its Citizens the goals for the upcoming year as well as the activities that will be carried out and the resources that will be used to accomplish those activities. As such, while the Comprehensive Plan represents the long‐term direction for the City, each annual budget is, ideally, a short‐term incremental implementation of that Plan. As with all plans, the City’s annual budget is subject to change based on circumstances that influence its execution such as shifting priorities, changes in the financial environment, and/or unforeseen events.


Budget Hierarchy

THE ANNUAL BUDGET PROCESS

Departments evaluate on-going activities and define existing levels of service which provide the basis for

preparing a baseline budget for the upcoming fiscal year. In addition, departments define desired or needed

changes to existing levels of service, on the basis of input from public or experiential sources, and propose a

supplemental budget.

Budget Committee (City Manager, Deputy City Manager, Finance Director and Assistant Finance Director)

review proposed budgets with Department Directors and staff with a focus on the fiscal impact of proposals and

consistency with established policy priorities and directives. City Manager presents Budget Work Session

calendar to City Council.

Budget Committee evaluates the proposed budget components and makes final adjustments to proposed

revenue and expenditure budgets to achieve a balanced budget. The detailed budget document is presented to

City Council by the City Manager in conjunction with commentary outlining policy and funding priorities, future

economic outlook, and other factors that were considered in the preparation of the final recommended budget.

City Manager facilitates City Council budget work sessions with Schools, Department Directors, and other

Agencies to provide an overview of budget components to Council. During this period, requests for information

and clarifications are provided. As new data becomes available, additions and deletions to the recommended

budget are accounted for and tracked throughout the process.

City Council holds public hearings on the tax and utility rates to receive citizen input. In reassessment years,

equalized tax rate is advertised prior to tax rate public hearing. Rate ordinances are introduced.

City Council holds public hearings on proposed operating and capital budgets to receive citizen input. Rate

ordinances are adopted.

City Manager, at the direction of City Council, makes additions and deletions to re-balance the recommended

budget (if necessary) as a result of: (1) citizen input; (2) changes in tax and utility rates; and (3) availability of

additional revenue and expenditure information during the budget process.

City Council approves and adopts final budget.


The City’s 2021 Adopted Budget is presented in discrete levels, the broadest of which is represented by the Appropriation Ordinance adopted by City Council. Within the Ordinance, reference is made to the funds that comprise the overall budget, of which there are three main groups: governmental, proprietary, and fiduciary. The various funds of the City of Waynesboro are accounted for in one of these groups, as described below, and are shown in the chart that follows. 1. Governmental funds account for the main services provided by the City. There are five types of

governmental funds:

•� �General Fund – this is the government’s basic operating fund and accounts for operational activities and services. The sources of revenue are varied, but include virtually all Federal, State and Local tax receipts as well as various fee incomes and charges for services. Both the City and the School Division have this type of fund.

•� �Special Revenue Funds – these are intended to be used to report specific revenue sources that are limited for a particular purpose. With the exception of local contributions from Waynesboro, Staunton, and Augusta County, the sources of revenues for these Funds are Local, State, and Federal grant proceeds that are restricted to use for specific purposes.

• Debt Service Funds – account for the repayment of the City’s debt. These types of funds are used to accumulate resources for the purpose of making debt service payments. Funding is provided through a transfer from the General Fund.

•� Capital Projects Funds – these funds account for the construction, rehabilitation, and acquisition of capital assets, such as buildings or equipment. Both the City and the School Division have Capital Projects Funds. The revenue source for the activities in these funds comes from bond proceeds, grants, or reserves that are built up over time with a specific project in mind.

•� Permanent Funds – account for resources that cannot be expended, but must be held in perpetuity. These resources are generally invested and the government may spend the earnings, often for a specified purpose. This fund’s revenue source is perpetual care fees collected at the time of the sale of a gravesite. Interest earnings from this fund directly support Cemetery operations.

2. Proprietary funds are broken down into two types: Enterprise Funds and Internal Service Funds. The sources of revenue for the Enterprise Funds are the fees charged to users for goods and services provided. The revenue sources for the City’s Internal Services Funds are allocations within each department’s operating budget.

3. Fiduciary funds contain resources held by the government but belong to individuals or other entities.

The revenue sources for these funds are outside the scope of the City’s activities and, as such, the City merely acts as the administrative fiscal or pass‐through agent for the entity’s revenues. The City has neither a legal claim to the assets nor responsibility for the liabilities of the entity.


*Funds in bold are major funds.

City of Waynesboro Fund Structure

Governmental Funds

•General Fund (110)

•Federal Drug Seizure Fund (121)

•State Drug Seizure Fund (122)

•Special Revenue Funds

•VPA Fund (211)

•CSA Fund (215)

•Capital Projects Fund (410 & 411)

•Debt Service Fund (490)

•Perpetual Care Fund (Permanent Fund) (611)

Proprietary Funds

•Internal Service Funds

•Inventory Fund (520)

•Self-Funded Health Insurance Fund (540)

•Enterprise Funds

•Water Fund (310)

•Water Capital Projects Fund (315)

•Sewer Fund (320)

•Sewer Capital Projects Fund (325)

•Refuse Fund (330)

•ACSA - Joint Landfill Fund (350)

•Stormwater Fund (360)

•Stormwater Capital Projects Fund (365)

Fiduciary Funds

•Youth Corp Employment Fund (216)

•Youth & Family Services Fund (217)

•Teen Pregnancy Prevention Fund (218)

•CAPSAW (219)

•Shenandoah Valley Animal Service Center (230)


Not all of the City’s Funds are specifically appropriated on an annual basis. Funds appropriated as part of the annual budget process include the following:

Number Fund Name Purpose

110 General Accounts for general operating expenditures and revenues

216 Youth Corp Employment

Central Shenandoah Office on Youth: Accounts for local contributions received for the benefit of Waynesboro as well as local expenditures. The City serves as the Fiscal Agent for this regional entity which also serves the City of Staunton and the County of Augusta.

217 Youth & Family Services

Central Shenandoah Office on Youth: Accounts for local contributions and State and Federal revenues received for the benefit of the SAW region as well as expenditures. The City serves as the Fiscal Agent for this regional entity which also serves the City of Staunton and the County of Augusta.

218 Teen Pregnancy Prevention

Central Shenandoah Office on Youth: Accounts for local contributions and State and Federal revenues received for the benefit of the SAW region as well as expenditures. The City serves as the Fiscal Agent for this regional entity which also serves the City of Staunton and the County of Augusta.

310 Water Accounts for revenues and expenses of this enterprise activity. Enterprise funds are funded through user fees charged to those who utilize the services.

320 Sewer Accounts for revenues and expenses of this enterprise activity. Enterprise funds are funded through user fees charged to those who utilize the services.

330 Refuse Accounts for revenues and expenses of this enterprise activity. Enterprise funds are funded through user fees charged to those who utilize the services.

360 Stormwater Accounts for revenues and expenses of this enterprise activity. Enterprise funds are funded through user fees charged to those who utilize the services.

411 Capital Improvements Accounts for all capital projects and capital maintenance projects for general governmental purposes.

490 Debt Service Accounts for all general fund debt service payments. This fund is funded by an inter‐fund transfer from the General Fund.

611 Perpetual Care Accounts for the interest earned on the perpetual care fund that is transferred to the General Fund for ongoing care of the cemetery.

Each Fund consists of Org and Object codes in the following format – 1234567-123456 where the first seven digits represent the Org Code, which consists of the fund (first 3 numbers) followed by the department and division number (last 4 numbers). The next series of six numbers represents the Object Code. All City expenditure object codes begin with the number 7. The remaining numbers specify the broad expenditure category (2 numbers) followed by a 3-digit detailed description. These budgetary units are established based on function and are useful for planning departmental activities and are reported in the broadest terms in this document. Line item specificity is necessary to provide the City with the data


needed to comply with its many reporting requirements. For reference purposes, following is a list of broad expenditure categories and their descriptions:

Object Codes * Broad Category Description

718xxx Direct Salaries & Wages

719xxx Indirect Wages

728xxx Fringe Benefits

731xxx Purchased Services

733xxx Maintenance Contracts

736xxx Advertising

740xxx Internal Service Charge

750xxx Misc City Business

751xxx Other Charges

752xxx Communications

753xxx Insurances

754xxx Leases/Rentals

755xxx Education

756xxx Contributions

757xxx Public Assistance

758xxx Misc Other

767xxx Materials & Supplies

768xxx Major Purchase/NonCapital

770xxx Joint Operations

784xxx Capital Outlay

790xxx Other Use

791xxx Debt Principal Payments

792xxx Debt Interest Payments

793xxx Transfers to

799xxx Non-Departmental

* The first number ("7") indicates an expense; the next two numbers represent the broad category. The last three numbers provide the detailed description of the expense.

Budget Accounting The City’s budget is presented and periodically reported using the modified accrual method of accounting. This method refers to when revenues and expenditures are recognized in the accounts. In modified accrual accounting, revenues are recognized when they are both measurable and available to finance current expenditures. Expenditures are recognized when the services are incurred or goods received. With the exception of the Enterprise Funds, which are presented in the City’s CAFR using the full accrual method of accounting, the remaining appropriated funds are presented using the modified accrual method.


The Budget Cycle

The Budget Cycle is a year‐long activity divided into five basic phases which are described below. It is noteworthy that these phases have ambiguous starting and ending points and may be occurring simultaneously if, for example, prior fiscal years are being analyzed, the current fiscal year is being implemented, and a strategy is being developed for the new fiscal year’s initiatives. The text and figure that follow depict the continuous assessment within the confines of resources available. •� Analysis Phase: Prior fiscal year spending is evaluated for effectiveness in achieving

desired outcomes. Current fiscal year activities are reviewed and modified as needed.

•� �Initiatives Phase: Department Directors and Staff develop a baseline budget for continuation of current service levels as well as initiatives to enhance or provide new services, based on the City’s goals and objectives.

•� �Strategic Phase: Department Directors and City Manager prioritize initiatives and develop a funding strategy for achieving optimum results based on targeted revenues.

•� �Legislative Phase: City Council is presented with initiatives and funding strategies in accordance with prescribed policies. Information is reviewed and revised prior to approval and adoption.

•� �Implementation Phase: Proposed initiatives are carried out in accordance with the appropriated expenditure plan. Modifications, based on newly acquired information, require approval and/or additional appropriations by City Council.

Budget Amendments

Amendments to the budget may take place throughout the year as needs and priorities change or additional revenue has been received that was not originally budgeted. In these situations, the department will initiate the process to have additional funds appropriated through the use of an “Appropriation Ordinance Request” form. They will identify the need for the appropriation, as well as a funding source for the expenditure. This form is submitted to the Finance Office where an Appropriation Ordinance is prepared periodically and submitted to the Clerk of Council for introduction at the next City Council meeting. Once the Appropriation Ordinance has been approved by City Council, the Finance Department will post an amendment to the original budget and the funds will then be available for the expenditure.


BUDGET CALENDAR

Wednesday, September 25, 2019 Distribute instructions for Capital Improvement Projects

Friday, October 25, 2019 Capital Project requests due

Monday, October 28, 2019 Regular Council Business Meeting –

Adopt budget calendar

Tuesday, October 29, 2019 Distribute budget instructions to departments and Community Service Agencies

November 1 & 2, 2019 City Council Retreat - develop budget goals/direction

November 2019 CIP Committee meetings

Monday, December 30, 2019 Department budget requests due

January 2020 CIP to Planning Commission

January 2020 Begin department budget meetings

Wednesday, January 29, 2020 Council Budget Work Session

February 2020 Continue department budget meetings

Wednesday, February 19, 2020 Council Budget Work Session

Wednesday, March 4, 2020 Council Budget Work Session

Monday, March 23, 2020 Last meeting at which Superintendent of Schools can submit the School Board's

recommended FY21 budget to City Council

Friday, April 3, 2020 Advertisement for Equalized Real Estate Tax (if necessary)

Monday, April 6, 2020 Called Council Budget Work Session

City Manager budget presentation (6PM)

Tuesday, April 7, 2020 Hold as needed Council Budget Work Session

Council Work Session (6pm)

Monday, April 13, 2020 Regular Council Business Meeting –

Equalized Real Estate Tax Public Hearing (only necessary in reassessment years)

Wednesday, April 15, 2020 First advertisement all necessary public hearings

Monday, April 27, 2020 Council Call for all necessary public hearings

Wednesday, April 29, 2020 Hold as needed Council Budget Work Session

Council Work Session (5pm)

Thursday, May 7, 2020 Called Council Business Meeting –

Public Hearing - Utility Rate Ordinances (if necessary)

Public Hearing - Cemetery rates ordinance (if necessary)

Public Hearing - Tax Rates

Public Hearing - Budget

Introduction of all necessary Ordinances

Thursday, May 14, 2020 Called Council Business Meeting

Adopt all necessary Ordinances

Wednesday, May 27, 2020 Regular Council Business Meeting

Potential introduction of final 2020 budget amendment

City Council Budget Calendar for 2021 Annual Budget


GLOSSARY OF TERMS Accrual Basis – An accounting method in which revenue is recorded in the period in which it is earned and expenses are recorded in the period in which they are incurred, rather than when funds are received or paid. General Fund activities reported on a modified accrual basis, while Enterprise Fund activities are reported on a full accrual basis.

Adopted Budget – The budget approved by City Council and enacted via a budget appropriation ordinance.

Agent Fees – The fee paid to a financial institution known as the paying agent or registrar that serves two functions: 1) it receives funds from the issuer prior to each debt service payment date and then distributes these monies to the bondholders and 2) as registrar it establishes and maintains records of bond ownership.

Appropriation – An authorization made by City Council which permits the City administrative staff to incur obligations against and to make expenditures of governmental resources. Appropriations are usually made for fixed amounts and are typically granted for a one-year period.

Appropriation Ordinance – The official enactment by City Council establishing the legal authority for the City Manager to obligate and expend resources.

Assessed Value – The fair market value placed by the Commissioner of the Revenue or Assessor on personal and real property owned by taxpayers.

Budget – A plan of financial operation comprised of an estimate of proposed expenditures for a fiscal year and the proposed means of financing those expenditures (revenue estimates).

Budget Calendar – The schedule of key dates or milestones which the City follows in the preparation and adoption of the budget.

Budget Document – The official written statement prepared by the City Manager which presents the proposed budget to the City Council. Also, the official written statement which presents the Council Approved Budget to the Citizens of the City of Waynesboro.

Budget Message – A general discussion of the proposed budget presented to the City Council by the City Manager as a part of or supplement to the budget document. The budget message explains principle budget issues against the background of financial experience in recent years and presents recommendations made by the City Manager.

CAPSAW – Community Action Plan for Staunton, Waynesboro, and Augusta County

Capital Assets – City assets of significant value and having a useful life of several years, also referred to as fixed assets.

Capital Improvement Plan – A plan for capital expenditures, to be incurred each year over a fixed period of several future years, which sets forth each capital project, an estimated project cost, possible methods of financing, and operational budgetary impact.


Capital Lease – A lease obligation that has met the criteria to be categorized as a capital lease as opposed to an operating lease under generally accepted accounting principles. Capital Projects – Projects which purchase or construct capital assets. Typically, a capital project encompasses a purchase of land and/or the construction of a building or facility.

City Budget – That portion of the overall General Fund budget under the direct control of the City Manager (excludes the School Budget).

Contingency – A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted for.

Debt Service – Payment of interest and repayment of principal on City debt.

Debt Service Reserve Fund – A fund established at issuance into which monies are deposited which may be used to pay debt service if pledged revenues are insufficient to satisfy the debt service requirements. The debt service reserve fund is typically funded at closing with bond proceeds but may be funded over time depending on the structure.

Depreciation – (1) Expiration in the service life of capital assets attributable to wear and tear, deterioration, action of the physical elements, inadequacy or obsolescence, or (2) the portion of the cost of a capital asset which is charged as an expense during a fiscal period.

Effective Tax Rate Change – The portion of the real property tax rate change that represents an increase or decrease in the approximate tax levy of the prior year after adjustments are made for certain changes in tax status.

Enterprise Funds – A type of proprietary fund set up to account for the financing of services to the general public where all or most of the operating expenses involved are recovered in the form of user charges. Included in this category are the Water, Sewer, and Garbage Funds. The Landfill Post-Closure Fund is not a true Enterprise Fund, but is reported in the budget document as such based on historic activities.

Equalized Tax Rate – The value at which the proposed real property tax levy will approximate the prior year’s levy after adjustments for changes due to new construction and/or changes in tax and land use status.

Expenditures – The cost of goods received or services rendered whether payment for such goods and services have been made or not.

Fixed asset – A combined purchase of goods, materials, and/or services in excess of $5,000.

Fiscal Year – An accounting period extending from July 1 to the following June 30 for the City of Waynesboro.

Fund – A sum of revenues set aside and allocated to specific categories, such as General, Proprietary, and School, to provide funding of day-to-day and administrative operations.

Fund Balance – Total revenues allocated less total expenditures.


General Fund – A type of governmental fund used to account for revenues and expenditures for regular day-to-day operations of the City. The School system has its own General Fund. The primary sources of revenue for this fund are local taxes and Federal and State grants. General Obligation Bonds – Bonds issued pursuant to Article VII, Section 10 of the Constitution of Virginia and the Public Finance Act secured by the full faith, credit and taxing power of the City.

Grant – A contribution of assets (usually cash) by one governmental unit or other organization to another. Typically, these contributions are made to local governments from the Federal and State governments for specified purposes.

Internal Service Fund – A type of proprietary fund used to account for the financing of goods or services provided by one City program to other City programs, or to other governments, on a cost-reimbursement basis.

Line-Item Budget – A budget summarizing the major objects of expenditure for goods and services that the City intends to purchase during the fiscal year.

Local Funds – Indicates funding from local sources only and does not include funds received from Federal, State, and/or other sources.

Modified Accrual Accounting – A method of accounting under which revenues are recognized when they become both measurable and available, and expenditures are recognized when goods are received or a service has been performed.

Penny – The value of that portion of the annual real property tax levy that is equal to one cent of the tax rate.

Performance Measure – Specific quantitative measures of services performed or results obtained within a program.

Proprietary Funds – A type of fund that accounts for governmental operations that are financed and operated in a manner similar to private business enterprises. Proprietary fund types used by the City include the Enterprise and Internal Service Funds.

Recommended Budget – The budget proposed by the City Manager to City Council for adoption.

Revenue – A term used to represent income to a specific fund, or an increase in the fund's assets.

School Fund Budget – The School Fund revenues and expenditures under the control of the School Board for the operation of Waynesboro City Public Schools.

Tax Levy – The total dollar amount of tax that optimally should be collected based on tax rates and assessed values of personal and real properties.

Tax Rate – The level at which taxes are levied.




REVENUE OVERVIEW FOR ALL FUNDS

The adopted budget for all Funds is $111,372,587, the funding for which is derived from both external

and internal sources. This figure includes $21,055,505 of funds that are classified as inter-fund transfers

or other activity that is accounted for as an expenditure in one fund and revenue in another. The use of

surplus (fund balance/net position) and debt proceeds constitutes the movement of funds on hand and

are typically considered “non-revenue sources”, which provide $1,921,822 of funding for the adopted

budget. Revenue to be generated during 2021 to provide for budgeted expenditures consists of

$53,057,932 from local funding sources, $29,100,443 from state sources, and $6,236,885 from federal

sources. The table and charts on the following pages depict the breakdown of revenues and expenditures

based on the fund type.

BUDGETARY HIGHLIGHTS

All Funds

• The City’s share of the Virginia Retirement System (VRS) increased for 2021 by approximately 1.6%

(from 9.73% to 11.3%).

• Health insurance rates are projected to increase by 6% effective January 1, 2021. The overall

effect on the budget from 2020 to 2021 is an increase of approximately 11%.

• Worker’s Comp insurance increased by approximately 26%.

General Fund Expenditure

• The total projected funding for the Department of Social Services, Community Services Act and

Virginia Public Assistance combined, increased by $221,571.

• Expenditures for Virginia Department of Transportation (“VDOT”) allowable street maintenance

will decrease for 2021. VDOT allowable street maintenance funds are restricted funds that can

only be used for VDOT allowable expenditures. Due to the effects of COVID-19, the City will take

advantage of its cost allocation plan (CAP) and allocate overhead expenditures to the program.

• The Fleet fund is being eliminated in 2021. All expenses from this fund are being moved into the

General fund in a newly created department under Public Works.

OVERVIEW OF NEW POSITION REQUESTS

The following new full-time positions are included in the City Council Adopted Budget:

General Fund

• Circuit Court – a Deputy Clerk position is included. This position will be reimbursed by the Clerk

from one of her funding mechanisms.

• Fire Department – a part-time Fire Inspector positions is included, which is being funding through

Fire Board funds.

The following requested positions were not included in the City Council Adopted Budget:


General Fund

• Assistant Registrar (Board of Elections)

• Deputy Sheriff (Sheriff’s Department)

• 11 Police Officers (Police Department)

• 1 Animal Control Officer

• 6 Fire Fighters (Fire Department)

• Permit Technician (Building & Zoning)

• Office Manager (Emergency Operations Center)

• Maintenance Technician (Parks and Recreation)

• Part Time Building Attendant for Rosenwald Recreation Center (Parks and Recreation)

• Marketing Communication Manager (Economic Development)


General

Fund

Office on

Youth

Funds

Enterprise

Funds

Capital

Projects

Fund

Debt

Service

Fund

Perpetual

Care Fund

School Funds

(Component

Unit) Grand Total

REVENUES

General Property Taxes 23,226,323 0 0 0 0 0 0 23,226,323

Other Local Taxes 13,220,050 0 0 0 0 0 0 13,220,050

Regulatory Permits/Fees 188,200 0 0 0 0 0 0 188,200

Fines and Forfeitures 185,100 0 2,000 0 0 0 0 187,100

Rev from use of Money and Prop 269,778 2,200 80,621 0 0 4,000 0 356,599

Charges for Services 512,781 309,930 12,766,558 0 0 0 276,817 13,866,086

Miscellaneous 704,247 1,500 0 0 0 0 0 705,747

Recoveries of City Expenditures 63,092 0 0 0 0 0 0 63,092

State Sources 8,736,421 117,385 5,000 0 0 0 20,241,637 29,100,443

Federal Sources 76,701 2,820 0 2,123,332 0 0 4,034,032 6,236,885

Transfers from Other Funds 1,679,251 154,884 34,201 312,800 3,583,175 0 15,291,194 21,055,505

Other Local Sources 0 0 0 0 0 0 1,244,735 1,244,735

Use of Fund Balance/Net Position 1,782,235 54,513 85,074 0 0 0 0 1,921,822

TOTAL REVENUES 50,644,179 643,232 12,973,454 2,436,132 3,583,175 4,000 41,088,415 111,372,587

Less Transfers from Other Funds (1,679,251) (154,884) (34,201) (312,800) (3,583,175) 0 (15,291,194) (21,055,505)

TOTAL REVENUES NET OF TRANSFERS 48,964,928 488,348 12,939,253 2,123,332 0 4,000 25,797,221 90,317,082

EXPENDITURES

General Government Admin 4,959,613 0 0 0 0 0 4,959,613

Judicial 1,905,658 0 0 0 0 0 0 1,905,658

Public Safety 12,091,564 635,299 0 312,800 0 0 0 13,039,663

Public Works 5,748,535 0 7,793,241 243,700 0 0 0 13,785,476

Health, Welfare and Social Svcs 2,953,015 0 0 0 0 0 0 2,953,015

Parks, Recreation and Cultural 2,659,441 0 0 1,879,632 0 0 0 4,539,073

Community Development 1,054,045 0 0 0 0 0 0 1,054,045

Education 0 0 0 0 0 0 41,088,415 41,088,415

Transfers to Other Funds 19,342,053 7,933 1,701,519 0 0 4,000 0 21,055,505

Transfers to FB/Net Position 0 0 38,360 0 0 0 0 38,360

Debt Service 0 0 3,440,334 0 3,583,175 0 0 7,023,509

Non-Departmental (69,745) 0 0 0 0 0 0 (69,745)

TOTAL EXPENDITURES 50,644,179 643,232 12,973,454 2,436,132 3,583,175 4,000 41,088,415 111,372,587

Less Transfers to Other Funds (19,342,053) (7,933) (1,701,519) 0 0 (4,000) 0 (21,055,505)

TOTAL EXPENDITURES NET OF TRANSFERS 31,302,126 635,299 11,271,935 2,436,132 3,583,175 0 41,088,415 90,317,082

Summary of Revenues and Expenses by Fund Type


General Fund54%

Office on Youth Funds1%

Enterprise Funds14%

Capital Projects Fund2%

School Funds29%

Revenues by Fund Type(Net of Interfund Transfers)


Actual FY 2019 Adopted FY 2020

Department

Submitted

FY 2021

City Manager

Recommended

FY 2021 Adopted FY 2021

GENERAL FUND

Legislative Administration

City Council 5.00 5.00 5.00 5.00 5.00

Clerk of Council 1.00 1.00 1.00 1.00 1.00

Total Legislative Administration 6.00 6.00 6.00 6.00 6.00

Executive Administration

City Manager Office 3.00 3.00 3.00 3.00 3.00

Total Executive Administration 3.00 3.00 3.00 3.00 3.00

General Administration

Human Resources 3.00 3.00 3.00 3.00 3.00

Total General Administration 3.00 3.00 3.00 3.00 3.00

Revenue Administration

Commissioner of Revenue

Full-Time 5.00 5.00 5.00 5.00 5.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Assessor's Office

Full-Time 3.00 3.00 3.00 3.00 3.00

Part-Time 0.00 0.00 1.00 1.00 1.00

Total Revenue Administration 9.00 9.00 10.00 10.00 10.00

Financial Administration

Treasurer's Office 4.00 4.00 4.00 4.00 4.00

Finance Office 7.00 8.00 8.00 8.00 8.00

Total Financial Administration 11.00 12.00 12.00 12.00 12.00

Internal Services

Information Technology 7.00 7.00 7.00 7.00 7.00

Total Internal Services 7.00 7.00 7.00 7.00 7.00

Board of Elections

Registrar's Office

Full-Time 1.00 1.00 2.00 1.00 1.00

Part-Time 2.00 2.00 2.00 2.00 2.00

Election Board 3.00 3.00 3.00 3.00 3.00

Total Board of Elections 6.00 6.00 7.00 6.00 6.00

Courts

Circuit Court 0.00 1.00 1.00 1.00 1.00

Office of the Clerk 5.00 5.00 6.00 6.00 6.00

Sheriff's Office

Full-Time 6.00 6.00 7.00 6.00 6.00

Part-Time 4.00 4.00 4.00 4.00 4.00

Total Courts 15.00 16.00 18.00 17.00 17.00

Commonwealth's Attorney

Commonwealth Attorney

Full-Time 5.00 6.00 6.00 6.00 6.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Victim Witness Assistance

Full-Time 1.00 1.00 1.00 1.00 1.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Total Commonwealth's Attorney 8.00 9.00 9.00 9.00 9.00

Police Department

Police Executive 1.00 1.00 1.00 1.00 1.00



Department

Submitted

FY 2021

City Manager

Recommended


Police Support Services

Full-Time 14.00 14.00 17.00 14.00 14.00

Part-Time 10.00 10.00 10.00 10.00 10.00

Vehicular Patrol

Full-Time 32.00 32.00 41.00 34.00 34.00

Part-Time 1.00 1.00 0.00 0.00 0.00

General Investigations

Full-Time 7.00 7.00 7.00 7.00 7.00

Part-Time 1.00 1.00 2.00 2.00 2.00

Special Ops Non-K9 3.00 3.00 2.00 2.00 2.00

K9 Operations 2.00 2.00 1.00 1.00 1.00

Animal Control 1.00 1.00 2.00 1.00 1.00

Total Police Department 72.00 72.00 83.00 72.00 72.00

Fire Department

Fire Administration 4.00 4.00 4.00 4.00 4.00

Fire & Emergency Response

Full-Time 30.00 30.00 36.00 30.00 30.00

Part-Time 0.00 0.00 1.00 1.00 1.00

Total Fire Department 34.00 34.00 41.00 35.00 35.00

Building & Zoning

B & Z Administration 3.00 3.00 4.00 3.00 3.00

B&Z Building Inspections 1.00 1.00 1.00 1.00 1.00

B&Z Property Maintenance 1.00 1.00 1.00 1.00 1.00

B&Z Zoning Enforcement

Full-Time 2.00 2.00 2.00 2.00 2.00

Part-Time 0.00 1.00 1.00 1.00 1.00

Total Building & Zoning 7.00 8.00 9.00 8.00 8.00

Department of Emergency Management

DEM Administration 1.00 1.00 2.00 1.00 1.00

EOC Operations

Full-Time 12.00 12.00 12.00 12.00 12.00

Part-Time 11.00 11.00 11.00 11.00 11.00

Total Dept of Emergency Management 24.00 24.00 25.00 24.00 24.00

Public Works

Public Works Administration 3.00 3.00 3.00 3.00 3.00

Environmental Safety 1.00 1.00 1.00 1.00 1.00

General Engineering

Full-Time 7.87 7.87 7.47 7.47 7.47

Part-Time 1.00 1.00 1.00 1.00 1.00

Fleet Maintenance ** 0.00 0.00 7.00 7.00 7.00

Public Works Operations 5.00 4.00 4.00 4.00 4.00

VDOT Street Maintenance

Full-Time 9.00 8.50 8.50 8.50 8.50

Part-Time 4.00 4.00 4.00 4.00 4.00

VDOT Shoulder & ROW Maintenance 11.00 11.00 11.00 11.00 11.00

VDOT Traffic Signals 2.00 2.00 2.00 2.00 2.00

VDOT Traffic Signs & Markings 2.00 2.00 2.00 2.00 2.00

Landfill Monitoring 1.00 1.00 1.00 1.00 1.00

Total Public Works 46.87 45.37 51.97 51.97 51.97



Department

Submitted

FY 2021

City Manager

Recommended


Parks & Recreation

P&R Administration

Full-Time 6.00 6.00 6.00 6.00 6.00

Seasonal 1.00 1.00 1.00 1.00 1.00

Standard Park Maintenance

Full-Time 7.00 6.00 7.00 6.00 6.00

Seasonal 6.00 6.00 6.00 6.00 6.00

Horticulture 2.00 3.00 3.00 3.00 3.00

Swimming Pool Operations

Seasonal 25.00 25.00 25.00 25.00 25.00

Recreation Building (Rosenwald)

Part-Time 1.00 1.00 2.00 1.00 1.00

Cemetery Operations

Full-Time 2.00 2.00 2.00 2.00 2.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Buildings & Grounds Maintenance

Full-Time 3.00 3.00 3.00 3.00 3.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Total Parks & Recreation 55.00 55.00 57.00 55.00 55.00

Library

Library Services

Full-Time 10.00 10.00 9.00 9.00 9.00

Part-Time 12.00 12.00 12.00 12.00 12.00

Total Library 22.00 22.00 21.00 21.00 21.00

Economic Development & Tourism

Economic Development 2.00 2.00 3.00 2.00 2.00

Tourism

Full-Time 1.00 1.00 1.00 1.00 1.00

Part-Time 1.00 1.00 1.00 1.00 1.00

Total Economic Development & Tourism 4.00 4.00 5.00 4.00 4.00

Planning

Planning Administration 2.00 2.00 2.00 2.00 2.00

GIS Coordination 1.00 1.00 1.00 1.00 1.00

Total Planning 3.00 3.00 3.00 3.00 3.00

Total General Fund Full-Time 247.87 249.37 271.97 248.97 248.97

Total General Fund Part-Time 56.00 57.00 59.00 58.00 58.00

Total General Fund Seasonal 32.00 32.00 32.00 32.00 32.00

Grand Total General Fund 335.87 338.37 362.97 338.97 338.97

OFFICE ON YOUTH FUNDS

Youth & Family Services Fund

Full-Time 6.40 6.80 5.90 5.90 5.90

Part-Time 15.00 15.00 18.00 18.00 18.00

Teen Pregnancy Prevention Fund

Full-Time 0.60 0.20 0.10 0.10 0.10

Part-Time 2.00 2.00 2.00 2.00 2.00

Total Office on Youth 24.00 24.00 26.00 26.00 26.00

SHENANDOAH VALLEY ANIMAL SVC CTR

Full-Time 3.00 3.00 3.00 3.00 3.00



Department

Submitted

FY 2021

City Manager

Recommended


Part-Time 5.00 5.00 9.00 9.00 9.00

Total Shenandoah Valley Animal Svc Ctr 8.00 8.00 12.00 12.00 12.00

WATER FUND

Utility Customer Service 2.00 5.00 5.00 5.00 5.00

Miss Utility Locating 1.00 1.00 1.00 1.00 1.00

Water Administration 13.00 13.00 13.00 13.00 13.00

Backflow Prevention 1.00 1.00 1.00 1.00 1.00

Water Source Maintenance 6.50 6.50 6.50 6.50 6.50

Total Water Fund 23.50 26.50 26.50 26.50 26.50

SEWER FUND

Sewer Administration 16.00 17.00 17.00 17.00 17.00

Sewage Treatment Plant 9.50 10.50 10.50 10.50 10.50

I&I Remediation 1.00 0.00 0.00 0.00 0.00

Total Sewer Fund 26.50 27.50 27.50 27.50 27.50

REFUSE FUND

Refuse Administration 2.00 2.00 2.00 2.00 2.00

Boom Truck Pickups 1.00 1.00 1.00 1.00 1.00

Refuse Collection 12.50 12.50 12.50 12.50 12.50

Total Refuse Fund 15.50 15.50 15.50 15.50 15.50

STORMWATER FUND

Stormwater Management 3.13 3.13 3.53 3.53 3.53

Stormwater Maintenance 7.50 7.00 7.00 7.00 7.00

Total Stormwater Fund 10.63 10.13 10.53 10.53 10.53

FLEET FUND **

Equipment Administration 7.00 7.00 0.00 0.00 0.00

Total Fleet Fund 7.00 7.00 0.00 0.00 0.00

CITY-WIDE TOTAL FULL-TIME 341.00 346.00 361.00 338.00 338.00

CITY-WIDE TOTAL PART-TIME * 78.00 79.00 88.00 87.00 87.00

CITY-WIDE TOTAL SEASONAL * 32.00 32.00 32.00 32.00 32.00

CITY-WIDE GRAND TOTAL 451.00 457.00 481.00 457.00 457.00

** The Fleet Fund is being eliminated in the 2021 budget; employees moved to General Fund Public Works.

* Part-time and Seasonal totals are for actual number of positions, not the Full-Time Equivalent (FTE).


City of Waynesboro, Virginia 2021 City Council Approved Budget

General Fund Sources & Uses

CATEGORYFY 2019

BUDGET

2019

ACTUALS

2020

BUDGET

2021

BUDGET

DIFFERENCE

2021 - 2020

%

CHANGE

GENERAL PROPERTY TAXES 21,860,084 21,991,399 23,320,800 23,226,323 (94,477) -0.41%

OTHER LOCAL SALES/USE TAX 15,831,681 15,792,750 15,853,473 13,220,050 (2,633,423) -16.61%

OTHER LOCAL REVENUES 1,855,347 2,692,069 1,814,103 1,923,198 109,095 6.01%

STATE REVENUES 9,195,931 9,150,076 9,157,102 8,736,421 (420,681) -4.59%

FEDERAL REVENUES - 64,994 76,701 76,701 - 0.00%

OTHER REVENUE SOURCES 2,655,491 1,804,595 1,454,747 3,461,486 2,006,739 137.94%

GRAND TOTAL ALL SOURCES 51,398,534 51,495,884 51,676,926 50,644,179 (1,032,747) -2.00%

LEGISLATIVE ADMINISTRATION 139,327 134,221 152,529 148,650 (3,879) -2.54%

EXECUTIVE ADMINISTRATION 414,779 406,848 423,234 446,253 23,019 5.44%

GENERAL ADMINISTRATION 502,123 505,773 497,053 508,498 11,445 2.30%

REVENUE ADMINISTRATION 724,365 565,144 599,254 641,136 41,882 6.99%

FINANCIAL ADMINISTRATION 1,054,360 1,056,181 1,245,179 1,263,125 17,946 1.44%

INTERNAL SERVICES 1,715,779 1,674,150 1,752,316 1,763,570 11,254 0.64%

BOARD OF ELECTIONS 179,887 150,760 175,418 188,381 12,963 7.39%

COURTS 1,002,764 997,443 1,048,683 1,158,078 109,395 10.43%

COMMONWEALTH ATTORNEY 640,238 604,469 738,438 747,580 9,142 1.24%

POLICE DEPARTMENT 5,625,205 5,522,915 5,728,410 5,651,460 (76,950) -1.34%

FIRE DEPARTMENT 2,873,908 2,821,520 2,704,539 2,778,568 74,029 2.74%

CORRECTION AND DETENTION 1,746,901 1,685,014 1,537,349 1,772,856 235,507 15.32%

BUILDING & ZONING 540,891 435,014 562,183 613,712 51,529 9.17%

EMERGENCY MANAGEMENT 1,175,499 1,281,874 1,201,681 1,210,579 8,898 0.74%

PUBLIC WORKS 6,371,263 5,021,155 6,251,722 5,748,535 (503,187) -8.05%

HEALTH & WELFARE 541,405 582,859 575,677 587,729 12,052 2.09%

PARKS AND RECREATION 1,985,682 1,849,536 1,928,407 1,728,364 (200,043) -10.37%

LIBRARY 959,044 965,566 1,022,919 931,077 (91,842) -8.98%

PLANNING 400,801 354,522 404,439 323,625 (80,814) -19.98%

ECONOMIC & COMMUNITY DEV 713,846 767,540 740,297 730,420 (9,877) -1.33%

TRANSFERS TO OTHER FUNDS 3,687,940 8,416,547 7,265,859 6,480,534 (785,325) -10.81%

LOCAL SCHOOL SUPPORT 14,933,608 15,441,376 15,061,575 15,291,194 229,619 1.52%

DEBT RELATED EXPENSES 1,551,265 2,118,122 - - - -

MISC & NON-DEPT 1,917,654 53,386 59,765 (69,745) (129,510) -216.70%

GRAND TOTAL ALL USES 51,398,534 53,411,935 51,676,926 50,644,179 (1,032,747) -2.00%

SOURCES

USES


General Fund Revenue Summary

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

REAL PROPERTY TAXES 15,638,086 15,636,164 16,848,000 16,392,147 1,209,914 7.2%

PERSONAL PROPERTY TAXES 3,928,679 3,887,906 4,092,300 4,340,050 163,621 4.0%

OTHER PROPERTY TAXES 1,979,112 2,049,859 2,054,500 2,142,126 75,388 3.7%

PENALTY & INTEREST ON TAX 314,207 417,470 326,000 352,000 11,793 3.6%

GENERAL PROPERTY TAXES 21,860,084 21,991,399 23,320,800 23,226,323 1,460,716 6.3%

SALES TAX 5,472,576 5,391,887 5,500,000 4,951,000 27,424 0.5%

UTILITY & CONSUMPTION TAX 1,035,020 1,037,799 1,044,000 925,000 8,980 0.9%

BUSINESS LICENSE TAX 2,155,721 2,081,665 2,172,500 1,591,000 16,779 0.8%

MISC LOCAL TAXES 7,168,364 7,281,400 7,136,973 5,753,050 (31,391) -0.4%

OTHER LOCAL SALES/USE TAX 15,831,681 15,792,751 15,853,473 13,220,050 21,792 0.1%

REGULATORY PERMITS/FEES 196,039 242,244 189,300 188,200 (6,739) -3.6%

LOCAL FINES 193,932 327,122 181,200 185,100 (6,738) -3.7%

REVENUE FROM USE OF MONEY/PROPERTY 170,860 435,921 180,556 269,778 (3,036) -1.7%

CHARGES FOR SERVICES 546,785 611,282 545,100 512,781 (1,685) -0.3%

MISCELLANEOUS REVENUE 747,731 1,075,500 717,947 767,339 (29,784) -4.1%

OTHER LOCAL REVENUES TOTAL 1,855,347 2,692,069 1,814,103 1,923,198 (47,982) -2.6%

TOTAL LOCAL SOURCES 39,547,112 40,476,219 40,988,376 38,369,571 1,434,526 3.5%

STATE NON-CATEGORICAL 3,870,361 3,763,998 3,746,392 3,581,347 (123,969) -3.3%

STATE SHARED EXPENSES 1,158,182 1,188,704 1,145,000 1,114,000 (13,182) -1.2%

STATE CATEGORICAL AID 4,167,388 4,197,374 4,265,710 4,041,074 98,322 2.3%

TOTAL STATE SOURCES 9,195,931 9,150,076 9,157,102 8,736,421 (38,829) -0.4%

FEDERAL CATEGORICAL AID - 64,994 76,701 76,701 76,701 -

TOTAL FEDERAL SOURCES - 64,994 76,701 76,701 76,701 -

INTERFUND TRANSFERS 1,789,403 1,804,595 1,454,747 1,679,251 (334,656) -23.0%

TRANSFER FROM FUND BALANCE 866,088 866,088 - 1,782,235 (866,088) -

TOTAL OTHER REVENUE SOURCES 2,655,491 2,670,683 1,454,747 3,461,486 (1,200,744) -82.5%

GENERAL FUND TOTAL REVENUES 51,398,534 52,361,972 51,676,926 50,644,179 271,654 0.5%

LOCAL SOURCES

STATE SOURCES

FEDERAL SOURCES

OTHER REVENUE SOURCES


GENERAL PROPERTY TAXES46%

OTHER LOCAL SALES/USE TAX

26%

OTHER LOCAL REVENUES

4%STATE SOURCES

17%

FROM FUND BALANCE4%

INTERFUND TRANSFERS

3%

2021 General Fund Sources by Major Type


2021 General Fund Local Revenue by Type Expressed as a Percentage of all Local Revenues

Type of Local Revenue $ Value % of All Local

Revenues

REAL PROPERTY TAXES 16,392,147 42.72%

MISC LOCAL TAXES 5,753,050 14.99%

SALES TAX 4,951,000 12.90%

PERSONAL PROPERTY TAXES 4,340,050 11.31%

OTHER PROPERTY TAXES 2,142,126 5.58%

BUSINESS LICENSE TAX 1,591,000 4.15%

UTILITY & CONSUMPTION TAX 925,000 2.41%

MISCELLANEOUS REVENUE 767,339 2.00%

CHARGES FOR SERVICES 512,781 1.34%

PENALTY & INTEREST ON TAX 352,000 0.92%

REVENUE FROM USE OF MONEY/PROPERTY 269,778 0.70%

REG PERMITS/FEES 188,200 0.49%

LOCAL FINES 185,100 0.48%



General Fund Expenditure Summary

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

CITY COUNCIL 77,123 72,044 87,051 82,774 (4,277) -5.2%

CLERK OF COUNCIL 62,204 62,177 65,478 65,876 398 0.6%

LEGISLATIVE ADMINISTRATION 139,327 134,221 152,529 148,650 (3,879) -2.6%

CITY MANAGER 414,779 405,548 423,234 446,253 23,019 5.2%

SPECIAL PROJECTS - 1,300 - - - -

EXECUTIVE ADMINISTRATION 414,779 406,848 423,234 446,253 23,019 5.2%

CITY ATTORNEY 120,000 150,183 120,450 133,450 13,000 9.7%

HUMAN RESOURCES 382,123 355,590 376,603 375,048 (1,555) -0.4%

GENERAL ADMINISTRATION 502,123 505,773 497,053 508,498 11,445 2.3%

COMMISSIONER OF REVENUE 331,256 267,451 326,053 340,931 14,878 4.4%

ASSESSOR'S OFFICE 393,109 297,693 273,201 300,205 27,004 9.0%

REVENUE ADMINISTRATION 724,365 565,144 599,254 641,136 41,882 6.5%

TREASURER'S OFFICE 337,681 292,726 338,234 337,784 (450) -0.1%

FINANCE OFFICE 716,679 763,455 906,945 925,341 18,396 2.0%

FINANCIAL ADMINISTRATION 1,054,360 1,056,181 1,245,179 1,263,125 17,946 1.4%

INFORMATION TECHNOLOGY 1,359,873 1,322,298 1,370,385 1,312,600 (57,785) -4.4%

CENTRAL SERVICES 38,997 33,181 41,000 32,400 (8,600) -26.5%

RISK MANAGEMENT 316,909 318,671 340,931 418,570 77,639 18.5%

INTERNAL SERVICES 1,715,779 1,674,150 1,752,316 1,763,570 11,254 0.6%

REGISTRAR 179,887 150,760 175,418 188,381 12,963 6.9%

BOARD OF ELECTIONS 179,887 150,760 175,418 188,381 12,963 6.9%

CIRCUIT COURT 81,577 70,335 94,740 102,674 7,934 7.7%

OFFICE OF THE CLERK 392,214 384,347 429,351 498,148 68,797 13.8%

DISTRICT COURT 36,544 24,568 26,825 26,925 100 0.4%

J & DR COURT 7,347 6,367 9,150 11,400 2,250 19.7%

J & DR COURT SERVICES 1,170 875 900 900 - 0.0%

SHERIFF 483,912 510,951 487,717 518,031 30,314 5.9%

COURTS 1,002,764 997,443 1,048,683 1,158,078 109,395 9.4%


VICTIM/WITNESS ASSISTANT 102,268 68,623 102,636 102,641 5 0.0%


POLICE EXECUTIVE 767,612 681,976 735,086 678,534 (56,552) -8.3%

POLICE SUPPORT SERVICES 1,080,871 1,102,237 1,152,301 1,141,538 (10,763) -0.9%

VEHICULAR PATROL 2,445,020 2,478,646 2,512,941 2,585,470 72,529 2.8%

GENERAL INVESTIGATIONS 607,424 635,385 639,604 637,211 (2,393) -0.4%

POLICE SPECIAL OPS NON-K9 456,187 351,403 412,478 353,522 (58,956) -16.7%

POLICE K-9 OPERATIONS 184,996 201,233 189,568 173,538 (16,030) -9.2%

POLICE HOSTAGE NEGOTIATIONS 10,305 3,704 11,611 7,883 (3,728) -47.3%

POLICE ANIMAL CONTROL 72,790 68,331 74,821 73,764 (1,057) -1.4%

POLICE DEPARTMENT 5,625,205 5,522,915 5,728,410 5,651,460 (76,950) -1.4%


CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

FIRE ADMINISTRATION 438,672 418,655 443,634 438,657 (4,977) -1.1%

FIRE BOARD - - 75,645 75,645 - 0.0%

FIRE & EMERGENCY RESPONSE 2,392,069 2,367,675 2,139,223 2,224,848 85,625 3.8%

FIRE BUILDING & MAINTENANCE 43,167 35,190 46,037 39,418 (6,619) -16.8%

FIRE DEPARTMENT 2,873,908 2,821,520 2,704,539 2,778,568 74,029 2.7%

CORRECTIONS & DETENTION 1,746,901 1,685,014 1,537,349 1,772,856 235,507 13.3%


BUILDING & ZONING ADMIN 254,356 174,420 252,715 267,081 14,366 5.4%

B&Z BUILDING INSPECTIONS 59,860 60,862 67,686 78,907 11,221 14.2%

B&Z PROPERTY MAINTENANCE 82,316 64,975 104,283 112,969 8,686 7.7%

B&Z ZONING ENFORCEMENT 144,359 134,757 137,499 154,755 17,256 11.2%

BUILDING & ZONING 540,891 435,014 562,183 613,712 51,529 8.4%

DEPT OF EMER MGMT ADMIN 186,991 172,234 186,648 198,392 11,744 5.9%

DEM EOC OPERATIONS 912,000 982,935 947,033 931,787 (15,246) -1.6%

DEM EMER RESPONSE SUPPORT 73,808 124,216 64,000 76,000 12,000 15.8%

DEM EMERGENCY RESPONSES 2,700 2,489 4,000 4,400 400 9.1%

DEPT OF EMERGENCY MGMT 1,175,499 1,281,874 1,201,681 1,210,579 8,898 0.7%

PUBLIC WORKS ADMINISTRATION 299,668 310,363 324,727 302,525 (22,202) -7.3%

PUBLIC WORKS BUILDING 9,423 4,522 4,654 4,654 - 0.0%

ENVIRONMENTAL SAFETY 89,777 86,143 94,463 94,699 236 0.2%

FLEET MANAGEMENT - - - 492,296 492,296 100.0%

GENERAL ENGINEERING 693,938 603,175 682,738 672,565 (10,173) -1.5%

NON-VDOT STREET MAINT 85,014 821 39,000 48,150 9,150 19.0%

VDOT STREET MAINTENANCE 2,607,122 2,015,923 2,405,156 1,703,542 (701,614) -41.2%

VDOT SHOULDER & ROW MAINT 606,107 393,920 616,101 619,301 3,200 0.5%

PUBLIC WORKS OPERATIONS 366,596 346,028 344,831 332,710 (12,121) -3.6%

VDOT TRAFFIC SIGNALS 405,926 224,868 804,864 487,816 (317,048) -65.0%

VDOT TRAF SIGNS & MARKINGS 196,730 122,402 194,967 202,565 7,598 3.8%

LANDFILL MONITORING 311,310 148,510 173,671 184,180 10,509 5.7%

BUILDING & GROUNDS MAINT 699,652 764,480 566,550 603,532 36,982 6.1%

PUBLIC WORKS 6,371,263 5,021,155 6,251,722 5,748,535 (503,187) -8.8%

HEALTH, WELFARE & SOCIAL SVCS 541,405 582,859 575,677 587,729 12,052 2.1%

HEALTH, WELFARE & SOCIAL SVCS 541,405 582,859 575,677 587,729 12,052 2.1%

PARKS & REC ADMINISTRATION 501,758 460,334 500,413 463,535 (36,878) -8.0%

P&R SPORTS PROGRAMS 103,093 93,450 103,020 96,220 (6,800) -7.1%

P&R EDUCTIONAL PROGRAMS 20,710 8,261 20,550 - (20,550) -

P&R SPECIAL EVENTS 79,455 73,191 80,355 24,000 (56,355) -234.8%

P&R SPECIAL POP PROGRAMS 3,050 1,657 3,050 - (3,050) -

P&R STANDARD PARK MAINT 667,190 613,019 590,281 606,501 16,220 2.7%

P&R HORTICULTURE 147,750 180,642 202,065 156,835 (45,230) -28.8%

P&R SWIMMING POOL 172,238 183,352 154,968 160,871 5,903 3.7%

P&R ROSENWALD 146,771 82,011 114,888 45,562 (69,326) -152.2%

P&R CEMETERY OPERATIONS 143,667 153,620 158,817 174,840 16,023 9.2%

PARKS & RECREATION 1,985,682 1,849,537 1,928,407 1,728,364 (200,043) -11.6%


CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

LIBRARY SERVICES 870,156 872,258 920,558 839,046 (81,512) -9.7%

LIBRARY BUILDING 88,888 93,309 102,361 92,031 (10,330) -11.2%

LIBRARY 959,044 965,567 1,022,919 931,077 (91,842) -9.9%

PLANNING 254,996 230,377 251,219 187,688 (63,531) -33.8%

PLANNING COMMISSION 7,660 5,277 8,360 8,400 40 0.5%

GIS COORDINATION 138,145 118,868 144,860 127,537 (17,323) -13.6%

PLANNING 400,801 354,522 404,439 323,625 (80,814) -25.0%

COMMUNITY DEVELOPMENT 120,398 125,758 100,198 104,398 4,200 4.0%

ECONOMIC DEVELOPENT 240,337 287,697 302,207 333,521 31,314 9.4%

TOURISM 240,302 264,652 224,895 200,985 (23,910) -11.9%

ECON DEV AUTH SUPPORT 70,000 56,069 70,000 53,000 (17,000) -32.1%

TOURIST INFO CENTER 42,809 33,364 42,997 38,516 (4,481) -11.6%

ECON DEV & TOURISM 713,846 767,540 740,297 730,420 (9,877) -1.4%


TRANS TO FUND BALANCE 1,862,654 - - - - -

DEBT-RELATED EXPENSES 1,551,265 2,118,122 - - - -

NON-DEPT EMPLOYEE 10,000 2,337 10,000 10,000 - 0.0%

NON-DEPT UNCLASSIFIED 45,000 51,049 49,765 (79,745) (129,510) 162.4%

NON-DEPARTMENTAL 22,090,467 26,029,431 22,387,199 21,701,983 (685,216) -3.2%

GF TOTAL EXPENDITURES 51,398,534 53,411,937 51,676,926 50,644,179 (1,032,747) -2.0%





City Council & Clerk of Council (1101101 & 1102) As called for by its Charter, the City of Waynesboro (the City) has a Council-Manager form of government in which an elected Council appoints a Chief Executive, the City Manager, to act as the Administrative head of the City Government. The City Council, which serves as the Legislative authority for the City, consists of five members who are elected to four-year staggered terms by the Citizens of The City. Although elected at large, each of the four voting wards that make up the City must be represented by at least one resident Council member and one Council member is elected at large and may be a resident of any of the four wards. In Council election years, the Mayor and Vice Mayor are elected by the members of the City Council for a two-year term at its annual organizational meeting held on the first business day of July. The Mayor, who serves as the official head of the City and presides at all Council meetings, has a voice and a vote in all proceedings, but no veto power. Council members are responsible for creating and implementing policies that best serve the local public and are consistent with state and federal laws. Significant changes for 2021:

• None

CITY COUNCILFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 84,395 93,137 92,436 91,757 (1,380) -1.5%

FRINGE BENEFITS 19,245 20,276 21,957 21,824 1,548 7.6%

PURCHASED SERVICES 6,699 12,210 12,210 12,210 - 0.0%

ADVERTISING 4,400 6,000 4,600 4,600 (1,400) -23.3%

INTERNAL SERVICE CHARGE - 50 - - (50) -100.0%

MISC CITY BUSINESS 599 250 800 300 50 20.0%

COMMUNICATIONS 482 600 600 600 - 0.0%

EDUCATION 4,813 5,435 5,639 2,670 (2,765) -50.9%

MISC OTHER 12,692 13,556 13,579 13,579 23 0.2%

MATERIALS & SUPPLIES 897 935 1,190 1,070 135 14.4%

MAJOR PURCHASE/NONCAPITAL - 80 40 40 (40) -50.0%

CITY COUNCIL TOTAL $134,221 $152,529 $153,051 $148,650 ($3,879) -2.5%


City Manager (1101211 & 1220)

The City Manager, Chief Executive Officer for the City, is appointed by City Council each year at the annual organizational meeting. The City also has a Deputy City Manager who is appointed by the City Manager. Both the Manager and the Deputy Manager shall attend all meetings of City Council with the right to take part in discussions but have no vote. The City Manager oversees the daily operations of the City and serves as the City’s representative to local, regional, state and federal agencies, both public and private. The Manager is also charged with carrying out the following activities:

• Enforces of all laws and ordinances;

• Appoints City officers and employees as the Council deems necessary for the proper administration of the City;

• Exercises supervision and control over all departments that are created by Council;

• Recommends to Council for adoption such measures as may be deemed necessary or expedient;

• Prepares the annual budget and keeps Council fully informed as to financial conditions and needs of the City;

• Makes all contracts as may be authorized by the Charter on behalf of the City;

• Performs other duties as may be prescribed by Charter, ordinance or resolution of Council. Significant changes for 2021:

• None

CITY MANAGERFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 311,757 315,156 327,714 325,051 9,895 3.1%

FRINGE BENEFITS 87,969 94,496 112,553 112,044 17,548 18.6%

PURCHASED SERVICES 1,316 600 940 340 (260) -43.3%

INTERNAL SERVICE CHARGE 922 1,592 525 525 (1,067) -67.0%

MISC CITY BUSINESS 1,053 940 1,150 775 (165) -17.6%

COMMUNICATIONS 670 1,570 1,420 1,420 (150) -9.6%

EDUCATION 69 3,975 4,420 1,000 (2,975) -74.8%

MISC OTHER 1,000 2,105 2,498 2,498 393 18.7%

MATERIALS & SUPPLIES 2,091 2,800 3,100 2,600 (200) -7.1%

CITY MANAGER TOTAL $406,848 $423,234 $454,320 $446,253 $23,019 5.4%


City Attorney (1101321)

The City Attorney provides legal counsel to the City Council and to all department heads, including Constitutional Officers. Memorandums of Understanding, leases, contracts not involving procurement, and legal opinions are drafted by the City Attorney. Most Freedom of Information Act requests and procurement solicitations are reviewed by this office. The City Attorney works with Human Resources on any disciplinary action against employees and in updating City personnel policies when necessary. All ordinances and resolutions considered by the City Council are drafted or reviewed by the City Attorney. The City Attorney may be a Charter employee of the City or the City Council may elect to contract an outside firm for these services. Duties include:

• Attends all Council meetings

• Acts as legal advisor to Council and its Committees, City officers, and departments

• Prepares Ordinances and Resolutions as required

• Other ad hoc assignments as directed by Council Significant changes for 2021:

• Increased purchased services based on prior year actuals.

CITY ATTORNEYFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021PURCHASED SERVICES 149,267 120,000 133,000 133,000 13,000 10.8%

COMMUNICATIONS 60 - - - - 0.0%

MISC OTHER 425 450 450 450 - 0.0%

MATERIALS & SUPPLIES 432 - - - - 0.0%

CITY ATTORNEY TOTAL $150,183 $120,450 $133,450 $133,450 $13,000 10.8%


Human Resources (1101322)

The Human Resources division provides a variety of support services to departments and employees in the areas of administration, recruitment & selection, benefits, classification and compensation, employee training and development, employment services, employee relations, safety, wellness and employee assistance. Human Resources services include:

• Providing employee relations counseling to City employees to improve work relations and the work environment

• Developing human resources policies to meet the needs of the organization while ensuring compliance

• Administering a total compensation program which attracts applicants, maintains internal equity, competes in relevant labor markets, and retains high performers

• Serve in a consultative role with City departments to meet the changing needs of the organization and population.

Significant changes for 2021:

• None

HUMAN RESOURCESFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 53,788 60,037 69,462 65,625 5,588 9.3%

PURCHASED SERVICES 40,282 25,200 24,200 24,200 (1,000) -4.0%

ADVERTISING 1,869 2,500 2,500 1,000 (1,500) -60.0%

MISC CITY BUSINESS - 3,050 3,050 - (3,050) -100.0%

COMMUNICATIONS 1,962 2,000 2,050 2,050 50 2.5%

LEASES/RENTALS 1,233 1,350 1,350 1,350 - 0.0%

EDUCATION 5,996 7,150 8,324 4,940 (2,210) -30.9%

MISC OTHER 63,852 73,273 73,884 73,884 611 0.8%

MATERIALS & SUPPLIES 2,061 4,100 4,350 2,350 (1,750) -42.7%

MAJOR PURCHASE/NONCAPITAL 1,234 780 780 380 (400) -51.3%

HUMAN RESOURCES TOTAL $355,590 $376,603 $406,904 $375,048 ($1,555) -0.4%


Commissioner of the Revenue (1101431) The Commissioner of the Revenue is a Constitutional Officer elected for a four-year term by general election. The office records, assesses, and reviews all items subject to taxation within the City; renders taxpayer assistance; and helps citizens of the City prepare Virginia individual income tax returns. The following activities are the primary focus of the Commissioner and staff:

• Create and maintain the local personal property tax rolls, the PPTRA credit certification roll, and the public service corporation tax roll;

• Assessment of the motor vehicle license fee;

• Accept and review applications for tax relief for the elderly and disabled;

• Administer, assess and/or audit the following local taxes: business license tax, food and beverage tax, lodging tax, daily rental tax, sales tax;

• Prepare individual state income tax returns free of charge, as well as review and remit all state income tax returns received via electronic media and/or the U.S. Postal Service;

• Serve as the local extension of the Virginia Department of Taxation. Significant changes for 2021:

• None

COMMISSIONER OF REVENUEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 60,818 82,194 99,795 99,397 17,203 20.9%

PURCHASED SERVICES 5,921 8,625 7,725 7,725 (900) -10.4%

ADVERTISING 407 450 360 360 (90) -20.0%

INTERNAL SERVICE CHARGE 17 100 400 400 300 300.0%

MISC CITY BUSINESS 445 - - - - 0.0%

COMMUNICATIONS 9,995 11,880 12,350 12,350 470 4.0%

EDUCATION 2,389 5,200 5,200 5,200 - 0.0%

MISC OTHER 765 850 850 850 - 0.0%

MATERIALS & SUPPLIES 2,353 5,170 5,270 5,270 100 1.9%

MAJOR PURCHASE/NONCAPITAL 3,956 - - - - 0.0%

COMMISSIONER OF REVENUE TOTAL $267,451 $326,053 $343,391 $340,931 $14,878 4.6%


Assessor (1101432) The City Assessor is appointed by City Council for a one-year term at its annual organizational meeting each July. The Office of Real Estate Assessments is responsible for the market valuation of all real property in the City as mandated by state and local codes. All real properties are assessed at 100% of market value. Market value is defined as the probable price expressed in terms of money that a property would bring when exposed to sale on the open market. The City consists of over 9,600 parcels of real estate, which are on a biennial (every two years) reassessment cycle. Following are the primary activities of the Assessor’s Division:

• Conduct a biennial assessment of all real property;

• Send notices of assessment changes to property owners;

• Hold hearings for the purpose of discussing assessment changes with affected property owners;

• Maintenance of real estate tax maps & monitoring of the land use taxation program;

• Work with the Board of Equalization to assure the uniformity of all property types within its jurisdiction. Significant changes for 2021:

• A part-time employee was added during 2020 to help with reassessments. This created a decrease in purchased services and an increase in salaries and wages for 2021.

ASSESSOR'S OFFICEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 55,747 60,870 69,822 69,330 8,460 13.9%


MAINTENANCE CONTRACTS 5,000 5,000 20,965 20,965 15,965 319.3%

ADVERTISING 192 - 200 200 200 0.0%

INTERNAL SERVICE CHARGE 943 1,451 375 375 (1,076) -74.2%

COMMUNICATIONS 1,588 1,260 2,175 2,175 915 72.6%

LEASES/RENTALS 2,143 2,800 2,800 2,800 - 0.0%

EDUCATION 2,704 7,355 5,549 5,549 (1,806) -24.6%

MISC OTHER 280 280 290 290 10 3.6%


MAJOR PURCHASE/NONCAPITAL 371 - - - - 0.0%

ASSESSOR'S OFFICE TOTAL $297,693 $273,201 $303,200 $300,205 $27,004 9.9%


Treasurer (1101541)

The Treasurer is a Constitutional Officer elected to a four-year term by general election. The office collects, processes, deposits, and oversees the investment of all City revenues. The following activities are the primary focus of the Treasurer and staff:

• Invoices for state and local taxes;

• Collects and deposits payments for all bills, licenses, cemetery lot sales, permits and other fees imposed by the City;

• Transfers all funds collected on behalf of the Commonwealth to its Treasurer;

• Collects delinquent taxes and fees;

• Participates in all inter-fund transfers of City funds. Significant changes for 2021:

• None

TREASURER'S OFFICEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 60,571 65,098 80,738 80,446 15,348 23.6%


MAINTENANCE CONTRACTS 2,037 7,500 2,100 2,100 (5,400) -72.0%

ADVERTISING 271 600 700 700 100 16.7%

INTERNAL SERVICE CHARGE 692 300 500 500 200 66.7%

MISC CITY BUSINESS 83 250 250 250 - 0.0%

COMMUNICATIONS 16,338 19,000 19,000 19,000 - 0.0%

LEASES/RENTALS 500 500 500 500 - 0.0%

EDUCATION 86 1,750 1,750 1,750 - 0.0%

MISC OTHER 3,631 1,300 500 500 (800) -61.5%


MAJOR PURCHASE/NONCAPITAL 4,482 1,200 - - (1,200) -100.0%

TREASURER'S OFFICE TOTAL $292,726 $338,234 $339,602 $337,784 ($450) -0.1%


Finance (1101542)

The Finance Department provides accounting, budgeting and data processing services for the City. Functions include maintaining a fund accounting system, paying City obligations, processing accounts receivable, payroll processing, maintaining internal controls to protect City assets, conducting financial analysis, and providing timely financial reports for management purposes. Debt management, cash management, budget preparation and monitoring, fixed asset accounting, and annual audit activities are supported from this department. Centralized purchasing for the City is also carried out by the Finance Department. Significant changes for 2021:

• None

FINANCE DEPARTMENTFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 512,641 593,056 602,310 592,486 (570) -0.1%

FRINGE BENEFITS 165,128 206,116 227,747 225,807 19,691 9.6%


MAINTENANCE CONTRACTS 2,187 2,000 2,000 2,000 - 0.0%

INTERNAL SERVICE CHARGE 17 - - - - 0.0%

COMMUNICATIONS 6,092 6,150 6,300 6,300 150 2.4%

EDUCATION 3,866 16,000 15,500 15,500 (500) -3.1%

MISC OTHER 828 1,723 1,135 1,135 (588) -34.1%


MAJOR PURCHASE/NONCAPITAL 898 - 1,200 1,200 1,200 0.0%

FINANCE DEPARTMENT TOTAL $763,455 $906,945 $937,105 $925,341 $18,396 2.0%


Information Technology (1101651)

The Information Technology Department provides support to all City departments for technology needs. Primary functions include:

• Establishing and maintaining City-wide connectivity;

• Support for Tyler Munis Enterprise Resource Planning (ERP) software;

• Performing hardware and software periodic and critical need maintenance;

• Troubleshooting and correcting computer problems;

• Scheduling training classes for staff to enhance the use of software programs;

• Being innovative to improve processes using technology. Significant changes for 2021:

• Due to the anticipated economic impact of the COVID-19 pandemic, cuts were made to decrease the maintenance contracts and the major purchase/noncapital lines.

• Communications cost increased due to improved internet connections/fiber optics.

• Education costs decreased for 2021 as less training is being planned.

INFORMATION TECHNOLOGYFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 139,435 150,315 169,555 167,410 17,095 11.4%



ADVERTISING - 450 450 450 - 0.0%

INTERNAL SERVICE CHARGE 2,093 4,177 570 570 (3,607) -86.4%

MISC CITY BUSINESS 165 (50) 150 150 200 -400.0%

COMMUNICATIONS 54,439 56,098 69,058 69,058 12,960 23.1%

LEASES/RENTALS 817 860 931 931 71 8.3%

EDUCATION 6,665 16,073 768 768 (15,305) -95.2%

MISC OTHER 1,732 3,420 2,925 2,875 (545) -15.9%

MATERIALS & SUPPLIES 14,966 11,266 17,025 16,825 5,559 49.3%

MAJOR PURCHASE/NONCAPITAL 182,836 150,600 151,350 104,250 (46,350) -30.8%

CAPITAL OUTLAY 730 - - - - 0.0%

INFORMATION TECHNOLOGY TOTAL $1,322,298 $1,370,385 $1,395,378 $1,312,600 ($57,785) -4.2%


Central Services (1101652 through 1101655)

The Central Services divisions consist of postage, telephone, copying, and risk management for City-wide support. There is no staff directly associated with these centralized activities, which are overseen by the Offices of the City Manager and Finance. Significant changes for 2021:

• Basic liability and line of duty act insurance rates increased for 2021.

CENTRAL SERVICESFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021COMMUNICATIONS 24,585 26,500 25,000 25,000 (1,500) -5.7%

INSURANCES 318,671 340,931 364,450 418,570 77,639 22.8%

LEASES/RENTALS 8,265 14,500 7,000 7,000 (7,500) -51.7%

MATERIALS & SUPPLIES 331 - 400 400 400 0.0%

CENTRAL SERVICES TOTAL $351,852 $381,931 $396,850 $450,970 $69,039 18.1%


Registrar (1101702)

The City’s Registrar reports to the Electoral Board which has three members appointed by the Circuit Court. The Registrar, who serves for a five-year term, oversees the training of Elections Officers and the planning and implementation of all elections. Significant changes for 2021:

• None

REGISTRARFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 22,472 23,199 27,635 26,542 3,343 14.4%


MAINTENANCE CONTRACTS - 2,500 2,500 2,500 - 0.0%

ADVERTISING 401 500 700 700 200 40.0%

MISC CITY BUSINESS 574 650 1,000 1,000 350 53.8%

COMMUNICATIONS 2,761 4,732 6,500 6,500 1,768 37.4%

LEASES/RENTALS 811 - - - - 0.0%

EDUCATION 5,358 6,560 9,016 6,560 - 0.0%

MISC OTHER 520 550 550 550 - 0.0%


MAJOR PURCHASE/NONCAPITAL 30,840 4,000 9,000 9,000 5,000 125.0%

REGISTRAR TOTAL $150,760 $175,418 $197,330 $188,381 $12,963 7.4%


Courts (1102100 through 1102155)

The expenditures for the City’s Circuit Court, Circuit Court Clerk, District Court, Juvenile and Domestic Relations Court, and Juvenile and Domestic Relations Service Unit are accounted for here. Circuit Court (1102111) The Circuit Court has primary authority to try a full range of civil and criminal cases and to preside over all chancery matters. It serves as the Court of Appeals for District and Juvenile and Domestic Relations cases. Circuit Court Clerk (1102112) The Clerk of the Circuit Court is a Constitutional Officer elected by the general population for an eight-year term. In addition to overseeing the general proceedings of the Court and all jury matters, the Clerk is responsible for the permanent public records of the citizens of the City. General District Court (1102120) The District Court has primary jurisdiction over traffic infractions, misdemeanors, preliminary hearings and limited civil matters. District Court staff members are employees of the Commonwealth; hence no wage and benefit expenses are budgeted. Juvenile & Domestic Relations Court (1102150) The Juvenile and Domestic Relations Court has primary jurisdiction over all juvenile cases and family disputes involving children in need of services. The Court also has a services division (1102155) to assist juveniles and families who are involved in matters of the Court. Staff members of the J&DR Court and Services Divisions are employees of the Commonwealth; hence no wage and benefit expenses are budgeted. Significant changes for 2021:

• Salaries and benefits increased because a new Deputy Clerk position for the Circuit Court was added. This position is being reimbursed to the City through the Clerk’s office.

COURTSFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 91,109 130,034 170,753 170,286 40,252 31.0%

PURCHASED SERVICES 87,034 58,130 68,200 68,200 10,070 17.3%


COMMUNICATIONS 15,996 16,910 19,564 19,564 2,654 15.7%

LEASES/RENTALS 5,072 5,782 5,572 5,572 (210) -3.6%

EDUCATION 25 3,000 25 25 (2,975) -99.2%

MISC OTHER 545 695 570 570 (125) -18.0%


MAJOR PURCHASE/NONCAPITAL 1,689 - 4,000 4,000 4,000 0.0%

COURTS TOTAL $486,492 $560,966 $642,970 $640,047 $79,081 14.1%


Sheriff (1102170)

The Sheriff, a Constitutional Officer, is elected to serve a four-year term. In addition to the Sheriff, the department is staffed by the Chief Deputy, who holds the rank of Captain, three full-time deputy Sheriffs, two auxiliary deputies and an administrative assistant/secretary. The Sheriff’s Office is responsible for two areas of operation: Civil Process and Courtroom/Courthouse Security. The Court Security function of the Sheriff’s Office is assisted by two part-time employees responsible for the operation of the metal detectors at the entrance of each courthouse. Daily operations of the Sheriff’s Office include courtroom/courthouse staffing and security, civil process service, execution of court orders, levy of personal property and conducting of Sheriff’s sales as needed, summoning of jurors, supervision of evictions, supervision of repossessions, transportation of inmates from other jurisdictions within the commonwealth, transportation of inmates to and from local courts and correctional facilities, and transportation of mental patients to facilities within the Commonwealth. Significant changes for 2021:

• None

SHERIFF'S OFFICEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 115,319 116,404 138,741 141,066 24,662 21.2%

PURCHASED SERVICES 139 3,000 3,000 3,000 - 0.0%

MAINTENANCE CONTRACTS 491 550 567 567 17 3.1%

INTERNAL SERVICE CHARGE 9,109 11,836 4,865 4,865 (6,971) -58.9%

COMMUNICATIONS 3,746 4,259 4,259 4,259 - 0.0%

EDUCATION 3,139 4,470 5,090 5,090 620 13.9%

MISC OTHER 531 501 516 516 15 3.0%


MAJOR PURCHASE/NONCAPITAL 20,916 - - - - 0.0%

JOINT OPERATIONS 1,900 216 220 220 4 1.9%

SHERIFF'S OFFICE TOTAL $510,951 $487,717 $520,169 $518,031 $30,314 6.2%


Commonwealth’s Attorney (1102201 & 1102202)

The Commonwealth’s Attorney budget unit consists of two divisions: Commonwealth’s Attorney and Victim/Witness Services. The Commonwealth’s Attorney, elected by the general population to a four-year term, prosecutes criminal matters in the City Circuit Court and represents the Commonwealth in other legal matters. The Victim/Witness Advocate, a grant-funded position, assists the Commonwealth’s Attorney in matters related to cases before the Court.


• None

COMMONWEALTH ATTORNEYFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 446,518 535,874 535,875 535,875 1 0.0%

FRINGE BENEFITS 133,807 171,051 181,786 181,844 10,793 6.3%

PURCHASED SERVICES 75 3,190 1,538 1,538 (1,652) -51.8%

MISC CITY BUSINESS - 1,553 1,553 1,553 - 0.0%

COMMUNICATIONS 3,196 5,198 5,198 5,198 - 0.0%

LEASES/RENTALS 3,162 3,125 3,125 3,125 - 0.0%

EDUCATION 3,997 9,380 9,380 9,380 - 0.0%

MISC OTHER 3,050 1,925 1,925 1,925 - 0.0%

MATERIALS & SUPPLIES 3,479 2,710 2,710 2,710 - 0.0%

MAJOR PURCHASE/NONCAPITAL 7,184 4,432 4,432 4,432 - 0.0%

COMMONWEALTH ATTORNEY TOTAL $604,469 $738,438 $747,522 $747,580 $9,142 1.2%


Police Department (1103100s)

The Police Department’s budget consists of the following Divisions: Police Administration 1103111 Special Operations Non-K9 1103142 Police Support Services 1103114 K9 Operations 1103143 Regular Vehicle Patrol 1103121 Hostage Negotiation 1103144 General Investigations 1103141 Animal Control 1103198 The Police Department is headed by the Police Chief, who reports directly to the City Manager. The Police Department is responsible for preserving peace and order and enforcing the laws of the Commonwealth of Virginia and the City. The Police Department’s Divisions perform Operation and Support Service duties as listed below:

Support Services

• Office Management

• Technology

• Training

• Animal Control (Distinct Budget Division)

• Parking Enforcement

• School Crossing Guards

• Reserves

• School Resource Officers

• Hostage Negotiations (Distinct Budget Division)

• Crime Prevention

• Chaplains

Operations

• Patrol Operations (Distinct Budget Division)

• Special Enforcement

• Special Events

• K-9 (Distinct Budget Division)

• Major Crimes

• Narcotics/Task Force

• Gangs

• Forensics

• Investigations (Distinct Budget Division)

• Employee Background Invest.

• SWAT (Distinct Budget Division)


• Due to the anticipated economic impact of the COVID-19 pandemic, cuts were made across multiple accounts resulting in an overall decrease to the total Police Department budget.

• Purchased services costs have increased for 2021 due to additional technical services being added for various equipment-related needs.

• Internal service charges related to fleet maintenance have been moved to the Public Works line. This was previously a transfer into the fleet fund; however, the fleet fund has been eliminated and all activity from the fund was moved to the General Fund Public Works.


Police Department (1103100s) (Continued)

POLICE DEPARTMENTFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 3,518,538 3,477,637 3,611,503 3,457,002 (20,635) -0.6%

FRINGE BENEFITS 1,130,054 1,274,799 1,383,281 1,375,343 100,544 7.9%



INTERNAL SERVICE CHARGE 117,968 140,333 - 71,200 (69,133) -49.3%

MISC CITY BUSINESS 2,791 2,950 71,200 2,850 (100) -3.4%

OTHER CHARGES 77 100 2,850 80 (20) -20.0%

COMMUNICATIONS 38,502 42,020 80 51,350 9,330 22.2%

LEASES/RENTALS 9,346 14,500 54,800 14,000 (500) -3.4%

EDUCATION 90,267 156,019 15,000 123,239 (32,780) -21.0%

MISC OTHER 13,773 16,050 166,439 16,935 885 5.5%



JOINT OPERATIONS 10,000 10,000 73,300 - (10,000) -100.0%

CAPITAL OUTLAY - - 10,000 - - 0.0%

POLICE DEPARTMENT TOTAL $5,522,915 $5,728,410 $5,963,049 $5,651,460 ($76,950) -1.3%


Fire Department (1103200s) The Fire Department consists of 34 career staff, and is supported by approximately 8 volunteer members. Three ten-person shifts, working twenty-four hour rotating shifts perform all daily activities including just over 2,000 calls annually. The department is overseen by a Fire Chief who is appointed by the City Manager for an indeterminate term. A Deputy Fire Chief and an Administrative Assistant assist with managing overall operations. In addition to responding to emergency incidents for fire, hazardous materials, rescue, etc. the department also is a licensed advanced life support agency that supplements the City’s volunteer rescue squad with emergency medical responses. Other key functions include:

• Fire and Life Safety Education;

• Training & Education for departmental personnel;

• Building inspections and code enforcement;

• Review of all site plans for commercial/residential development;

• Maintenance and flow testing of hydrants;

• Mitigation of hazardous material incidents;

• Fire investigations for origin and cause;

• Building and apparatus maintenance.


• Internal service charges related to fleet maintenance have been moved to the Public Works line. This was previously a transfer into the fleet fund; however, the fleet fund has been eliminated and all activity from the fund was moved to the General Fund Public Works.

• Materials and supplies lines decreased due to cuts made to reduce uniform expenditures for 2021.

• No new capital outlay is being requested for 2021.

FIRE DEPARTMENTFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 1,712,063 1,714,339 1,782,989 1,731,093 16,754 1.0%

FRINGE BENEFITS 600,538 648,846 752,245 751,272 102,426 15.8%




MISC CITY BUSINESS 135 - - - - 0.0%

OTHER CHARGES 21,712 24,000 24,206 24,206 206 0.9%

COMMUNICATIONS 4,071 9,379 10,006 10,006 627 6.7%

INSURANCES 4,829 5,766 6,090 6,090 324 5.6%

LEASES/RENTALS 4,062 3,840 5,000 5,000 1,160 30.2%

EDUCATION 1,335 23,332 18,837 17,337 (5,995) -25.7%

MISC OTHER 3,175 3,745 4,695 4,320 575 15.4%



CAPITAL OUTLAY 226,026 16,100 - - (16,100) -100.0%

FIRE DEPARTMENT TOTAL $2,821,520 $2,704,539 $2,857,747 $2,778,568 $74,029 2.7%


Correction & Detention (1103301)

Two outside agencies make up the Correction & Detention budget unit: Middle River Regional Jail and the Shenandoah Juvenile Detention Center. Budgets for these facilities are determined by the application of the City’s share of operating expenses and per diem usage charges. Significant changes for 2021:

• The Juvenile Detention Center cost went up due to a concern that their federal funding might decrease and the locality would have to bear more of the cost.

• There is an increase in the City’s portion for the regional jail for 2021.

CORRECTION & DETENTIONFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021JUVENILE DETENTION CENTER 145,688 55,430 156,356 156,356 100,926 182.1%

MIDDLE RIVER REGIONAL JAIL 1,539,326 1,481,919 1,616,500 1,616,500 134,581 9.1%

CORRECTION & DETENTION TOTAL $1,685,014 $1,537,349 $1,772,856 $1,772,856 $235,507 15.3%


Building & Zoning (1103400s)

The Department of Building & Zoning is responsible for the oversight of the City’s standards for new construction, local zoning ordinance and regulations, and property maintenance and housing standards. Composed of three enforcement divisions, the Department plays a large role in the general public safety, welfare, and quality of life for visitors and citizens. Regulations enforced by the Building &Zoning include the Virginia Uniform Statewide Building and Maintenance Codes, Chapter 98 of the City Code on Zoning and Chapter 38 of the Code on Nuisances. Building - The Building division enforces the mandatory standards for the construction, alteration, enlargement, replacement, repair, and maintenance of all structures and equipment within the City. Zoning - The Zoning division administers the local Zoning Ordinance that preserves the existing character of the City and provides for the development of areas in a manner consistent with the comprehensive plan. The zoning ordinance is the enforcement tool that allows the City to accomplish the objectives of the comprehensive land use plan for the community. Property Maintenance - The Property Maintenance division regulates the City’s nuisance, high grass, and inoperative vehicle ordinance as well as Virginia minimum housing and property standards.


• None

BUILDING & ZONINGFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 96,547 133,390 156,915 155,037 21,647 16.2%


ADVERTISING - 350 350 350 - 0.0%


COMMUNICATIONS 6,230 8,800 8,950 8,950 150 1.7%

LEASES/RENTALS 1,263 2,000 2,000 2,000 - 0.0%

EDUCATION 1,985 4,385 3,350 3,350 (1,035) -23.6%

MISC OTHER 715 2,275 1,995 1,995 (280) -12.3%


MAJOR PURCHASE/NONCAPITAL 2,816 - 500 500 500 0.0%

BUILDING & ZONING TOTAL $435,014 $562,183 $636,799 $613,712 $51,529 9.2%


Emergency Management (110-3500s)

The Department of Emergency Management is responsible for Emergency Medical Services (EMS), the Emergency Communications or E911 Center more commonly known as “EOC” or the Emergency Operations Center, Emergency Management (disaster planning, preparation, mitigation, and response coordination), and Employee Health and Safety. The mission of the Department is “Enhancing the Quality of Life for all citizens and businesses by ensuring that preparedness, response, recovery, and mitigation of hazards and emergencies are our first and foremost priority”. This mission is accomplished through education, training and planning with all local, regional, state and federal partners and by providing public awareness education of all types of hazards and emergencies. Significant changes for 2021:

• The contribution to the Waynesboro First Aid Crew increased for 2021 due to a matching MCT-RSAF 50/50 grant.

EMERGENCY MANAGEMENTFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 647,672 656,654 669,070 656,479 (175) 0.0%

FRINGE BENEFITS 198,174 254,168 266,475 264,055 9,887 3.9%




MISC CITY BUSINESS - 200 200 200 - 0.0%

OTHER CHARGES 2,017 3,880 2,280 2,280 (1,600) -41.2%

COMMUNICATIONS 44,274 52,740 46,790 47,990 (4,750) -9.0%

LEASES/RENTALS 811 2,300 2,300 2,300 - 0.0%

EDUCATION 18,533 23,950 26,079 20,250 (3,700) -15.4%

CONTRIBUTIONS 124,216 64,000 76,000 76,000 12,000 18.8%

MISC OTHER 8,263 825 825 825 - 0.0%


MAJOR PURCHASE/NONCAPITAL 8,579 - 2,700 - - 0.0%

CAPITAL OUTLAY 114,458 - - - - 0.0%

EMERGENCY MANAGEMENT TOTAL $1,281,874 $1,201,681 $1,232,919 $1,210,579 $8,898 0.7%


General Public Works (1104001 through 1104010) General Public Works consists of the following:

• General Administration (1104001) Provides general oversight of all Public Works Departments. Directly involved in public relations including coordination of schedules, tracking customer service issues, public education and information, and providing administrative assistance to all PW Divisions.

• Public Works Building Maintenance (1104005) Provides maintenance and repairs of most City-owned buildings (supervised by the Parks and Recreation Director).

• Regulatory Compliance (1104006) Coordinates worksite and personal safety training and protective clothing and equipment for all PW staff in compliance with OSHA and ANSI regulations. Monitors and implements proper employee procedures to assure compliance with environmental regulations.

• Fleet Maintenance (1104008) Provides vehicle and equipment maintenance services to all City Departments.

• Engineering (1104010) Provides services to all City Departments, especially those in Public Works Operations related to surveying, technical consultancy, traffic management, bridge inspection and maintenance, dam inspection, stormwater, erosion and sediment control (land disturbance implications), right-of-way activities, plan review, and GIS.


• The Fleet Fund is being eliminated in 2021, resulting in a transfer of all costs associated with maintaining the City’s fleet inventory to the General Fund. This move affects salaries and wages, fringe benefits, purchased services, maintenance contracts, education, materials and supplies, major purchase/noncapital, and capital outlay lines. Transfers from other funds to the General Fund have increased to offset a portion of the additional expenditures.

PUBLIC WORKS ADMINISTRATIONFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 678,796 721,080 1,035,930 995,386 274,306 38.0%

FRINGE BENEFITS 225,693 250,814 390,457 385,370 134,556 53.6%




OTHER CHARGES 3,912 1,667 1,667 1,667 - 0.0%

COMMUNICATIONS 18,633 20,308 21,799 18,109 (2,199) -10.8%

LEASES/RENTALS 3,441 3,800 3,800 3,800 - 0.0%

EDUCATION 4,811 13,124 17,615 16,115 2,991 22.8%

CONTRIBUTIONS 27,198 46,891 47,946 47,946 1,055 2.2%

MISC OTHER 726 745 2,184 2,184 1,439 193.2%


MAJOR PURCHASE/NONCAPITAL 620 600 5,955 4,990 4,390 731.7%

CAPITAL OUTLAY 6,600 - 6,300 6,300 6,300 0.0%

PUBLIC WORKS ADMINISTRATION TOTAL $1,004,203 $1,106,582 $1,626,460 $1,566,739 $460,157 41.6%


Non-VDOT Street Maintenance (1104014) Repair and maintenance of streets and sidewalks which are not eligible for State funding assistance as well as public parking areas are budgeted in this activity. Significant changes for 2021:

• None

NON-VDOT STREET MAINTENANCEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021PURCHASED SERVICES - 12,500 12,650 12,650 150 1.2%

OTHER CHARGES 107 - - - - 0.0%

MATERIALS & SUPPLIES 715 26,500 35,500 35,500 9,000 34.0%

NON-VDOT STREET MAINTENANCE TOTAL $821 $39,000 $48,150 $48,150 $9,150 23.5%


Public Works Operations

Public Works Operations consists of the following: PW Operations (1104158) VDOT Traffic Signals (1104161) VDOT Street Maintenance (1104111) VDOT Traffic Signs & Markings (1104162) VDOT Shoulder & ROW Maintenance (1104113) The Streets department is primarily responsible for maintaining transportation infrastructure within the right-of-way to include streets, bridges, signs, signals, and associated items. The department’s operations are 100% funded by categorical Virginia Department of Transportation (VDOT) Urban Maintenance Funds. The amount of funding received from this source is calculated by the number of lane miles within the City. Significant changes for 2021:

• Purchased services decreased due to paving services being significantly reduced for 2021.

• Internal service charges related to fleet maintenance have been moved to the Public Works line. This was previously a transfer into the fleet fund; however, the fleet fund has been eliminated and all activity from the fund was moved to the General Fund Public Works Administration. This category was also used for purchasing items from the City’s inventory stores in the past. During 2020, the City has eliminated a large of items from its inventory. These items will now be purchased and expensed from the appropriate budget line, which accounts for the large increase in the materials and supplies and major purchase/noncapital lines.

• There are fewer capital outlay requests for 2021.

PW OPERATIONS & VDOT REIMBURSABLEFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 819,630 1,021,200 1,053,564 1,029,553 8,353 0.8%

FRINGE BENEFITS 339,266 505,892 516,522 514,118 8,226 1.6%

PURCHASED SERVICES 833,500 1,227,346 1,077,293 774,488 (452,858) -36.9%

MAINTENANCE CONTRACTS 19,890 11,500 11,500 11,500 - 0.0%

ADVERTISING 48 - - - - 0.0%


OTHER CHARGES 185,725 178,000 178,675 178,675 675 0.4%

COMMUNICATIONS 7,327 10,032 10,556 10,556 524 5.2%

LEASES/RENTALS 4,385 3,000 3,300 3,300 300 10.0%

EDUCATION 5,279 15,128 20,303 20,303 5,175 34.2%

MISC OTHER 4,910 552 910 910 358 64.9%



CAPITAL OUTLAY 16,950 576,037 251,000 251,000 (325,037) -56.4%

PW OPERATIONS & VDOT REIMBURSABLE

TOTAL

$3,103,141 $4,365,919 $3,854,879 $3,345,934 ($1,019,985) -23.4%


Landfill Monitoring (1104243) 2021 will be the fourteenth year of a thirty-year mandatory post-closure monitoring period for the former City Landfill on Winchester Avenue. Groundwater monitoring through wells located at the perimeter of the landfill reveals a contamination plume containing cobalt, TCE, and PCE that reaches beyond the border of the landfill. While the contaminated water is hundreds of feet below ground and poses no threat to residents, the City continues to monitor the situation and report to the Virginia Department of Environmental Quality. The City has been able to maintain the methane gas collection at the site and has not had a violation in several years. Significant changes for 2021:

• None

LANDFILL MONITORINGFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 19,833 20,556 26,982 27,311 6,755 32.9%


INTERNAL SERVICE CHARGE 158 300 21 21 (279) -93.0%

OTHER CHARGES 55 355 227 227 (128) -36.1%

COMMUNICATIONS 664 1,088 718 718 (370) -34.0%

LEASES/RENTALS - 1,760 1,761 1,761 1 0.1%

EDUCATION 279 655 767 767 112 17.1%

MISC OTHER 1,122 1,225 1,258 1,258 33 2.7%

MATERIALS & SUPPLIES 1,146 1,858 1,811 1,811 (47) -2.5%

MAJOR PURCHASE/NONCAPITAL - 373 1,100 1,100 727 194.9%

CAPITAL OUTLAY - - 11,421 - - 0.0%

LANDFILL MONITORING TOTAL $148,510 $173,671 $222,831 $184,180 $10,509 6.1%


Health & Welfare (1105000s) The Health & Welfare Budget Unit is comprised of budgeted expenditures for tax relief for the elderly and disabled (Public Assistance), Health Department, and Community Service Agencies that carry out health, welfare, and social service types of activities. Payments to these agencies are carried out by the Finance Division. Significant changes for 2021:

• None

HEALTH & WELFAREFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021PAYMENTS TO HEALTH DEPT 214,618 231,265 233,878 233,878 2,613 1.1%

CONTRIBUTIONS-COMMUNITY SVCS 213,272 230,897 258,790 238,851 7,954 3.4%

TAX RELIEF 154,969 113,515 115,000 115,000 1,485 1.3%

HEALTH & WELFARE TOTAL $582,859 $575,677 $607,668 $587,729 $12,052 2.1%


Parks & Recreation (1107100s & 1104310)

The Department of Parks and Recreation consists of seven Divisions that provide a wide range of recreational activities, from arts and aerobic classes to athletic leagues, as well as an Olympic size swimming pool, and parks and playgrounds for picnics and other leisure pursuits. The Department maintains the majority of City owned green space, and landscapes the grounds of City-owned buildings. The staffing, upkeep, and improvements of City owned cemeteries are also carried out by Parks & Recreation. Specific functions are as follows:

• Provide complete grounds maintenance;

• Provide complete facilities management;

• Athletic, cultural and educational programming;

• Provide comprehensive athletic field maintenance;

• Provide comprehensive horticultural services;

• Provide comprehensive care to the urban forest;

• Assisting the public with grave location, information queries, and grave opening and closure;

• Provide building and grounds maintenance custodial services. The Parks & Recreation Department directly oversees or participates in virtually all City special events, including Summer Extravaganza, ExtremeFest, the holiday parade, Riverfest, Mad Anthony Mud Run, Run the Valley Race Series, and Tour de Valley Bicycle Ride. P&R also provides assistance to area youth sports leagues. Significant changes for 2021:

• Two vacant positions have been frozen, resulting in a decrease to salaries and wages.

• The jail crew was eliminated from purchased services and those funds were added to part-time wages.

• Due to the anticipated economic impact of the COVID-19 pandemic, cuts were made across multiple accounts resulting in an overall decrease to the total Parks & Recreation budget.


Parks & Recreation (1107100s & 1104310) (Continued)

PARKS & RECREATIONFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021SALARIES & WAGES 996,310 1,065,526 1,079,516 1,026,887 (38,639) -3.6%

FRINGE BENEFITS 326,720 340,751 424,629 376,575 35,824 10.5%



ADVERTISING 13,244 22,880 21,480 14,700 (8,180) -35.8%


MISC CITY BUSINESS 2,579 5,400 5,400 4,100 (1,300) -24.1%

OTHER CHARGES 319,183 279,273 308,949 308,949 29,676 10.6%

COMMUNICATIONS 13,963 16,739 21,509 21,509 4,770 28.5%

LEASES/RENTALS 10,284 15,370 14,270 5,220 (10,150) -66.0%

EDUCATION 4,897 9,011 10,370 7,120 (1,891) -21.0%

CONTRIBUTIONS 13,056 12,000 13,500 13,500 1,500 12.5%

MISC OTHER 4,019 4,580 4,630 3,030 (1,550) -33.8%



CAPITAL OUTLAY 7,144 48,000 36,588 11,588 (36,412) -75.9%

PARKS & RECREATION TOTAL $2,614,016 $2,494,957 $2,652,484 $2,331,896 ($163,061) -6.5%


Library Services (1107300s)

The City Public Library is committed to meeting the informational, recreational, and intellectual needs of a growing and diverse community in a state-of-the-art facility. The Library builds a well-balanced collection of print and audio-visual materials and offers innovative educational and cultural programs in line with the Library’s mission. WPL plays a major role in the education of our citizens, improving quality of life, collecting and preserving of local history, narrowing the digital gap, and serving as a community center. As a public service agency, the Library meets the demands in an efficient and productive manner. The Library’s dedicated team of staff and volunteers are committed to providing quality professional services towards achieving the Library’s goals. Significant changes for 2021:

• One position has been frozen, resulting in a decrease to salaries and wages, as well as fringe benefits.

LIBRARY SERVICESFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 164,904 178,218 182,934 168,727 (9,491) -5.3%



ADVERTISING 5,237 4,110 5,850 850 (3,260) -79.3%

INTERNAL SERVICE CHARGE 11 - - - - 0.0%

MISC CITY BUSINESS 226 200 350 350 150 75.0%

OTHER CHARGES 49,265 48,644 47,732 47,732 (912) -1.9%

COMMUNICATIONS 37,244 41,284 46,686 46,686 5,402 13.1%

LEASES/RENTALS 3,366 3,270 3,531 3,531 261 8.0%

EDUCATION 2,367 4,600 5,100 5,100 500 10.9%

MISC OTHER 1,559 1,797 1,925 1,925 128 7.1%



CAPITAL OUTLAY - 2,000 - - (2,000) -100.0%

LIBRARY SERVICES TOTAL $965,566 $1,022,919 $1,023,910 $931,077 ($91,842) -9.0%


Planning (1108110 - 1108112)

The Planning Department is dedicated primarily to the sound and productive physical and economic development of the City. The Planning Department works closely with other City departments, public agencies, private interests and citizens, striving to ensure a healthy and sustainable future for the community. Principle functions of the Planning Department include:

• Processing, reviewing and making recommendations on applications for conditional use permits, re-zonings, subdivisions and street or alley closings;

• Reviewing site plans and provides comment to the City Building Official;

• Engaging in historic preservation, transportation planning and community development efforts;

• Coordinating implementation and construction of multi-modal infrastructure;

• Advises and provides staff support to the City Planning Commission;

• Houses the City’s GIS program.


• The Central Shenandoah Planning District reduced their original request for 2021 due to postponing their planned increase because of the financial impacts of COVID-19. This is reflected in the contributions line.

• No new capital outlay requests were included in 2021.

PLANNINGFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 53,168 63,767 56,047 54,043 (9,724) -15.2%



ADVERTISING 2,082 3,800 3,900 3,900 100 2.6%

INTERNAL SERVICE CHARGE - - 100 100 100 0.0%

MISC CITY BUSINESS 1,130 300 300 200 (100) -33.3%

COMMUNICATIONS 1,627 1,820 1,960 1,960 140 7.7%

LEASES/RENTALS 400 400 400 200 (200) -50.0%

EDUCATION 2,139 5,160 4,975 4,375 (785) -15.2%

CONTRIBUTIONS 76,832 76,938 80,664 32,427 (44,511) -57.9%

MISC OTHER 909 900 1,000 1,000 100 11.1%


MAJOR PURCHASE/NONCAPITAL 2,177 1,750 1,600 1,600 (150) -8.6%

CAPITAL OUTLAY - 19,000 - - (19,000) -100.0%

PLANNING TOTAL $354,522 $404,439 $391,697 $323,625 ($80,814) -20.0%


Community Service Agencies (1108120)

The City renders support to many Community Development and Support Agencies that contribute to the overall quality of life of its Citizens. Agencies that have missions that support the arts, culture, transportation, and education are reported as part of community development. Significant changes for 2021:

• Funding for the Waynesboro Heritage Foundation was eliminated in 2021.

• Funding for the Blue Ridge Community College Education Foundation was not included in the 2020 budget.

COMMUNITY DEVELOPMENTFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021BLUE RIDGE COMMUNITY COLLEGE 35,346 35,346 35,346 35,346 - 0.0%

SHEN VALLEY AIRPORT 44,052 44,052 62,065 44,052 - 0.0%

SHEN VALLEY ART CENTER 5,000 10,000 10,000 10,000 - 0.0%

VALLEY ALLIANCE FOR EDUCATION 750 1,500 1,500 1,500 - 0.0%

CULTURAL COMMISSION - 2,000 - - (2,000) -100.0%

HISTORICAL COMMISSION 610 2,300 3,150 1,000 (1,300) -56.5%

WAYNESBORO HERITAGE FOUND 27,500 5,000 5,000 - (5,000) -100.0%

BRCC EDUCATIONAL FOUNDATION 12,500 - 12,500 12,500 12,500 -

COMMUNITY DEVELOPMENT TOTAL 125,758 100,198 129,561 104,398 4,200 4.2%


Economic Development & Tourism (1108150s)

The Office of Economic Development manages the operations of Economic Development, Tourism, two Tourist Information Centers (TIC), and the Economic Development Authority. Economic Development (1108150) - The Division of Economic Development manages and creates programs, policies, and activities that seek to improve the economic well-being and quality of life for the City by creating and or retaining jobs that facilitate growth and provide a stable tax base. Tourism (1108151) - In addition to City tourism initiatives, the Tourism Division participates in the Greater Augusta County Regional Tourism Board (GART), which is a collaboration of Augusta County, the City of Staunton, and the City to cooperatively promote tourism in the region. Economic Development Authority (1108152) – The Economic Development Authority (EDA) has a broad interest in the Economic Development activities of the City and provides guidance and direction to the Economic Development staff. Tourist Information Centers (1108157) - The office manages two TICs: one downtown at 301 West Main Street and the second at Rockfish Gap, Afton Mountain. Significant changes for 2021:

• Due to the anticipated economic impact of the COVID-19 pandemic, cuts were made across multiple accounts resulting in an overall decrease to the total Economic Development & Tourism budget.

ECONOMIC DEVELOPMENT & TOURISMFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020


FRINGE BENEFITS 69,886 77,577 71,044 70,529 (7,048) -9.1%


MAINTENANCE CONTRACTS - 2,400 2,700 2,700 300 12.5%

ADVERTISING 76,966 58,900 56,360 56,860 (2,040) -3.5%

INTERNAL SERVICE CHARGE 1,452 1,965 865 865 (1,100) -56.0%

MISC CITY BUSINESS 1,658 1,480 1,780 1,480 - 0.0%

OTHER CHARGES 5,621 4,926 7,686 7,686 2,760 56.0%

COMMUNICATIONS 12,248 9,176 14,936 13,676 4,500 49.0%

LEASES/RENTALS 34,675 53,904 53,904 44,404 (9,500) -17.6%

EDUCATION 24,561 27,260 29,610 18,329 (8,931) -32.8%

CONTRIBUTIONS 45,239 54,495 54,495 54,495 - 0.0%

MISC OTHER 79,651 106,770 116,358 91,158 (15,612) -14.6%


MAJOR PURCHASE/NONCAPITAL - - 2,500 - - 0.0%

ECONOMIC DEVELOPMENT & TOURISM

TOTAL

$641,782 $640,099 $695,697 $626,022 ($14,077) -2.2%


Non-Departmental Non-Departmental expenses include those related to transfers to other funds, local support for schools, debt expenses, non-departmental employee expenses, and contingencies. Significant changes for 2021:

• The Department of Social Services is projecting a significant increase in the local share of CSA expenses.

• The transfer to capital projects fund was reduced due to the anticipated economic impacts of the COVID-19 pandemic.

• The transfer to debt service fund is reduced based on a decrease in payments for 2021.

• The Equipment fund has been absorbed into the General fund for 2021; therefore, no transfer is needed.

• The transfer to the school fund has been level funded (based on the adjusted 2019 budget) due to

the anticipated economic impacts of the COVID-19 pandemic.

• The negative amount in the non-departmental line is the cumulative effect of the six scheduled

furlough days for all non-public safety personnel and employees making over $15/hour for 2021.

NON-DEPARTMENTALFY 2019

Actuals

FY 2020

C.A.

Budget

FY 2021

Budget

Request

FY 2021

Approved

Budget

$ Change

from FY2020

to FY2021

% Change

from FY2020

to FY2021PURCHASED SERVICES 1,975 - - - - -

MISC OTHER 2,453 10,000 10,000 10,000 - 0.0%

DEBT PRINCIPAL PAYMENTS-CITY 645,765 - - - - -

DEBT PRINCIPAL PAYMENTS-SCH 510,464 - - - - -

DEBT INTEREST PAYMENTS-CITY 315,419 - - - - -

DEBT INTEREST PAYMENTS-SCH 644,499 - - - - -

TRANSFER TO VPA FUND 615,069 762,715 795,239 757,786 (4,929) -0.6%

TRANSFER TO CSA FUND 1,544,074 1,381,000 1,607,500 1,607,500 226,500 16.4%

TRANSFER TO YOUTH SVCS FUND 123,499 130,300 138,499 138,499 8,199 6.3%

TRANSFER TO PREG PREV FUND 15,296 16,000 16,385 16,385 385 2.4%

TRANSFER TO SEWER FUND - 2,401 - - (2,401) -100.0%

TRANSFER TO STORMWATER FUND - 2,175 - - (2,175) -100.0%

TRANSFER TO CIP FUND 4,288,114 1,021,290 322,364 312,800 (708,490) -69.4%

TRANSFER TO DEBT SVC FUND 1,438,355 3,685,694 3,583,175 3,583,175 (102,519) -2.8%

TRANSFER TO ANIMAL SVC FUND 65,426 64,389 64,389 64,389 - 0.0%

TRANSFER TO EQUIPMENT FUND 326,713 199,895 - - (199,895) -100.0%

TRANSFER TO SCHOOL FUND 15,441,376 15,061,575 15,788,389 15,291,194 229,619 1.5%

NON-DEPARTMENTAL 50,934 49,765 50,000 (79,745) (129,510) -260.2%

NON-DEPARTMENTAL TOTAL $26,029,431 $22,387,199 $22,375,940 $21,701,983 ($685,216) -3.1%


Org Object Account Description 2019 Original

Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1100511 511101 Real Prop Taxes-RE Tax Current (15,450,199) (15,490,358) (16,670,000) (16,240,000) 430,000 -2.6%

1100511 511103 Real Prop Tax-RE Delinquent (187,887) (145,806) (178,000) (152,147) 25,853 -14.5%

1100511 511201 Pub Serv Tax-PS RE Current (878,851) (954,455) (954,000) (994,126) (40,126) 4.2%

1100511 511203 Pub Serv Tax-PS PP Tax Current (7,951) (4,097) (6,000) (4,000) 2,000 -33.3%

1100511 511301 PP Tax-PP Taxes Current (1,474,366) (1,258,617) (824,000) (1,218,000) (394,000) 47.8%

1100511 511302 PP Tax-PP Taxes Delinquent (28,389) (3,079) (15,000) (9,000) 6,000 -40.0%

1100511 511303 PP Tax-Mobile Home Current (5,062) (5,772) (5,900) (5,100) 800 -13.6%

1100511 511304 PP Tax-Mobile Home Delinquent (866) (106) (400) (200) 200 -50.0%

1100511 511305 PP Tax-Motor Veh Tax Current (2,371,996) (2,469,720) (3,099,000) (3,031,750) 67,250 -2.2%

1100511 511306 PP Tax-Motor Veh Tax Delinqnt (48,000) (150,612) (60,000) (76,000) (16,000) 26.7%

1100511 511401 Machinery & Tools Tax Current (1,052,716) (1,046,771) (1,137,000) (1,054,000) 83,000 -7.3%

1100511 511402 Machinery & Tools Tax Delinqnt (2,732) 450 (1,500) - 1,500 -100.0%

1100511 511501 Rolling Stock Tax Current (36,862) (44,986) (44,000) (90,000) (46,000) 104.5%

1100511 511901 Tax P&I/Penalty on Prop Tax (149,527) (207,311) (160,000) (180,000) (20,000) 12.5%

1100511 511902 Tax P&I/Interest on Prop Tax (92,158) (107,549) (92,000) (92,000) - 0.0%

1100511 511903 Tax P&I/Late Filling Penalty (72,522) (102,610) (74,000) (80,000) (6,000) 8.1%

GENERAL PROPERTY TAXES (21,860,084) (21,991,399) (23,320,800) (23,226,323) 94,477 -0.4%

1100512 512101 Local Share of Sales Tax (5,472,576) (5,391,887) (5,500,000) (4,951,000) 549,000 -10.0%

1100512 512202 Electric Utility Tax (621,311) (634,162) (635,000) (571,000) 64,000 -10.1%

1100512 512203 Gas Utility Tax (298,152) (289,544) (295,000) (252,000) 43,000 -14.6%

1100512 512212 Electric Consumption Tax (95,565) (95,672) (96,000) (86,000) 10,000 -10.4%

1100512 512213 Gas Consumption Tax (19,992) (18,420) (18,000) (16,000) 2,000 -11.1%

1100512 512301 Bus Lic Tax/Contractor License (116,509) (143,942) (116,500) (95,000) 21,500 -18.5%

1100512 512302 Bus Lic Tax/Retail Sales Lic (1,169,363) (1,087,936) (1,190,000) (893,000) 297,000 -25.0%

1100512 512303 Bus Lic Tax/Professional Lic (272,293) (276,944) (273,000) (206,000) 67,000 -24.5%

1100512 512304 Bus Lic Tax/Serv Repair Lic (409,244) (432,053) (409,000) (312,000) 97,000 -23.7%

1100512 512305 Bus Lic Tax/Wholesale Lic (49,145) (54,348) (49,000) (37,000) 12,000 -24.5%

1100512 512307 Bus Lic Tax/Public Service (139,167) (86,441) (135,000) (48,000) 87,000 -64.4%

1100512 512501 Motor Vehicle License Fee (466,464) (477,410) (423,613) (470,250) (46,637) 11.0%

1100512 512601 Bank Stock Taxes (292,920) (385,434) (325,000) (328,000) (3,000) 0.9%

1100512 512702 Taxes on Recordation/Wills (7,044) (6,924) (4,000) (4,000) - 0.0%

1100512 512801 Other Taxes/Cigarette Tax (517,956) (491,704) (474,360) (451,000) 23,360 -4.9%

1100512 512802 Other Taxes/Lodging Tax (772,696) (813,416) (800,000) (600,000) 200,000 -25.0%

1100512 512803 Other Taxes/Meals Tax (5,106,883) (5,103,783) (5,106,000) (3,897,000) 1,209,000 -23.7%

1100512 512807 Other Taxes/Short Term Rntl (4,401) (2,729) (4,000) (2,800) 1,200 -30.0%

OTHER LOCAL SALES/USE TAX (15,831,681) (15,792,750) (15,853,473) (13,220,050) 2,633,423 -16.6%

1100513 513101 Regulatory Lic/Dog License (11,079) (9,623) (11,000) (9,600) 1,400 -12.7%

1100513 513305 Permits & Other/Transfer Fee (701) (772) (700) (700) - 0.0%

1100513 513306 Permits & Other/Zoning&CondUse (2,100) (1,400) (2,100) (2,100) - 0.0%

1100513 513308 Permits & Other/Home Occup (3,750) (2,550) (3,300) (3,100) 200 -6.1%

1100513 513309 Permits & Other/Bldg Permit (39,349) (71,226) (39,000) (41,000) (2,000) 5.1%

1100513 513311 Permits & Other/Elect Permit (18,725) (27,912) (19,000) (19,000) - 0.0%

1100513 513313 Permits & Other/Plumb Permit (13,586) (17,529) (12,000) (12,000) - 0.0%

1100513 513314 Permits & Other/Mech Permit (15,028) (21,156) (12,500) (14,000) (1,500) 12.0%

1100513 513316 Permits & Other/Gas Fit Permit (5,071) (6,085) (4,000) (5,000) (1,000) 25.0%

1100513 513319 Permits & Other/Sign Permit (3,350) (1,800) (2,800) (2,300) 500 -17.9%

1100513 513320 Permits & Other/Reinspt Fee (1,400) (700) (900) (900) - 0.0%

1100513 513323 Permits & Other/Demo Permit (500) (630) (600) (600) - 0.0%

1100513 513326 Permits & Other/Burial Permit (64,600) (59,860) (65,000) (61,000) 4,000 -6.2%

1100513 513333 Permits & Other/Prop Maint Fee - (625) - - - -

1100513 513335 Permits & Other/Misc. Inspect (1,633) (650) (1,300) (500) 800 -61.5%

1100513 513337 Permits & Other/B&Z Site Dev (2,870) (3,690) (3,000) (3,000) - 0.0%

1100513 513351 Permits & Lic/Land Use App - (25) - - - -

1100513 513352 Permits & Other/Subdiv Apprvl (3,201) (3,000) (3,000) (3,000) - 0.0%

1100513 513353 Permits & Other/Taxi Permit - (135) - - - -

1100513 513354 Permits & Other/Conceal Weapon (8,346) (10,985) (8,400) (9,500) (1,100) 13.1%

1100513 513356 Permits & Other/Dangerous Dog - (390) - - - -

1100513 513399 Permits & Other/Misc. Permit (750) (1,500) (700) (900) (200) 28.6%

REGULATORY PERMITS/FEES (196,039) (242,244) (189,300) (188,200) 1,100 -0.6%

1100514 514001 Local Fines/Circuit Court Coll (1,500) - (1,500) (3,000) (1,500) 100.0%

1100514 514002 Local Fines/Parking Fines (10,000) (4,756) (6,000) (5,000) 1,000 -16.7%

1100514 514003 Local Fines/Dist Court Coll (64,890) (59,650) (60,000) (57,000) 3,000 -5.0%

1100514 514005 Local Fines/Sheriff Crt Secure (21,089) (17,790) (20,000) (16,000) 4,000 -20.0%

1100514 514006 Local Fines/Jail Admin Fee (4,136) (4,516) (4,700) (4,600) 100 -2.1%

1100514 514007 Local Fines/Juvenile Court (952) - - - - -

1100514 514008 Local Fines/E-Summons - (1,269) - - - -

REVENUES



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1100514 514101 Other Fines/Bad Check (1,500) (7,152) (2,000) (1,500) 500 -25.0%

1100514 514102 Other Fines/Lien Processing (52,502) (64,944) (43,000) (41,000) 2,000 -4.7%

1100514 514201 Penalty NonTax Payments (17,198) (85,513) (23,000) (38,000) (15,000) 65.2%

1100514 514202 Interest NonTax Payments (15,269) (28,206) (17,000) (18,000) (1,000) 5.9%

1100514 514204 Late Dog License (4,896) (1,825) (4,000) (1,000) 3,000 -75.0%

1100514 514301 Local Fines/Seized Land Sale - (51,501) - - - -

FINES AND FORFEITURES (193,932) (327,122) (181,200) (185,100) (3,900) 2.2%

1100515 515101 Daily Bank Interest (7,508) (36,468) (8,000) (19,000) (11,000) 137.5%

1100515 515102 Investment Income (115,574) (354,391) (125,000) (199,000) (74,000) 59.2%

1100515 515110 Discounts Taken (1,016) - - - - -

1100515 515201 Rent-General Property (376) (376) (370) (375) (5) 1.4%

1100515 515202 Rent-Cell Tower Land (41,386) (42,186) (42,186) (46,403) (4,217) 10.0%

1100515 515209 Rent-Exit 96 Farm Land (5,000) (2,500) (5,000) (5,000) - 0.0%

REVENUE FROM USE OF MONEY & PROP (170,860) (435,921) (180,556) (269,778) (89,222) 49.4%

1100516 516103 Chg 4 Srv/Sheriff Fees (2,900) (5,512) (1,000) (2,756) (1,756) 175.6%

1100516 516201 Chg 4 Srv/ComAtt Fee (2,813) (3,238) (3,000) (2,700) 300 -10.0%

1100516 516214 Chg 4 Srv/City Grantee Tax (169,547) (215,379) (170,000) (190,000) (20,000) 11.8%

1100516 516217 Chg 4 Srv/Crt App Attorney (15,050) (10,757) (15,000) (9,000) 6,000 -40.0%

1100516 516220 Chrg 4 Srvc/Grantor Tax (45,131) (55,133) (50,000) (50,000) - 0.0%

1100516 516223 Chg 4 Srv/Doc Rep Cost (1,660) (13,232) (1,700) (1,700) - 0.0%

1100516 516233 Chg 4 Srv/Local Blood Test (390) (418) (390) (400) (10) 2.6%

1100516 516240 Chg 4 Srv/Police Services (11,200) (6,823) (11,200) (6,500) 4,700 -42.0%

1100516 516281 Chg 4 Serv-Tres Passport Fees - (14,771) - - - -

1100516 516401 Library Chrg/Fees and Fines (21,907) (17,782) (22,000) (11,000) 11,000 -50.0%

1100516 516402 Library Chrg/Lost Mat Recovery (4,143) (6,947) (4,100) (4,100) - 0.0%

1100516 516501 P&R Chrg/Athletic Fees (120,000) (107,990) (120,000) (103,000) 17,000 -14.2%

1100516 516502 P&R Chrg/Gen Rec Fee (12,000) (3,631) (6,500) (4,000) 2,500 -38.5%

1100516 516503 P&R Chrg/Swim Pool Adm (36,000) (32,037) (36,000) (34,000) 2,000 -5.6%

1100516 516504 P&R Chrg/Swim Pool Con (14,000) (12,445) (14,000) (13,000) 1,000 -7.1%

1100516 516505 P&R Chrg/Swim Lessons (13,000) (9,503) (14,000) (7,500) 6,500 -46.4%

1100516 516506 P&R Chrg/Rec Facility Rental (14,000) (16,545) (14,000) (13,000) 1,000 -7.1%

1100516 516507 P&R Chrg/Trip Prog Fees (6,000) (5,340) (6,000) (7,000) (1,000) 16.7%

1100516 516508 P&R Chrg/Spec Event Fee (29,000) (24,616) (26,310) (25,800) 510 -1.9%

1100516 516510 P&R Chrg/Kayak Rentals (1,500) (1,181) (1,450) (1,000) 450 -31.0%

1100516 516511 P&R Chrg/Kayak Guided Trips (1,000) (330) (325) (325) - 0.0%

1100516 516754 Strt Maint Chg/Outside Work (1,125) (2,694) (1,125) - 1,125 -100.0%

1100516 516755 Str Mnt Chg/Sign Sales - (1,145) - - - -

1100516 516801 Othr Chrgs/Site Plan Review (24,419) (30,404) (27,000) (26,000) 1,000 -3.7%

1100516 516802 Othr Chrgs/Crthse Maint Fee - (13,428) - - - -

CHARGES FOR SERVICES (546,785) (611,282) (545,100) (512,781) 32,319 -5.9%

1100518 518111 Comm Dev/Foundation Grants - (42,519) - - - -

1100518 518113 Comm Dev/Rockfish Gap Supp - (832) - - - -

1100518 518903 Misc/Gifts and Donations - (2,330) - - - -

1100518 518905 Misc/PCard Rebates - (6,204) - (7,800) (7,800) -

1100518 518906 Misc/Sale of Surplus - (486) - - - -

1100518 518907 Misc/Sale of Real Property - (6,539) - - - -

1100518 518911 Misc/Loss Paid by Insurance - (110,120) - - - -

1100518 518912 Misc/Other Funds - (2,554) - - - -

1100518 518920 Misc/Health Insurance Reimb (20,000) - (10,000) - 10,000 -100.0%

1100518 518927 Misc/E-Rate Subsidy (10,634) (7,974) (6,000) (6,000) - 0.0%

1100518 518929 Misc/Court Ordered Restitution - (302) - - - -

1100518 518930 Misc/Sale of Cemetery Plots (30,000) (28,860) (27,000) (28,000) (1,000) 3.7%

1100518 518931 Misc/Land Use Revalidation Fee - (325) - - - -

1100518 518935 Misc/Sale of Recyclables - (1,684) - - - -

1100518 518937 Misc/Donations to Library - (1,314) - - - -

1100518 518939 Misc/Donations to P&R - (7,955) - - - -

1100518 518963 Misc/MRRJ Buy-In Payments (635,447) (635,467) (635,447) (635,447) - 0.0%

1100518 518971 Misc/Sponsorship Revenue (10,000) (10,750) - - - -

1100518 518987 Misc/Demand Rspns/Nutr Credit (2,500) (163) - - - -

1100518 518992 Misc/Payment in Lieu of Taxes (31,000) (27,048) (30,000) (27,000) 3,000 -10.0%

1100518 518994 Misc/Paid Worker's Comp Refund - (46,438) - - - -

1100518 518996 Misc/Reimb PD Exp Outside Org - (4,006) - - - -

1100518 518997 Misc/PW Day Sponsor $ (3,150) (300) (3,000) - 3,000 -100.0%

1100518 518999 Misc/Unidentified Revenue - (7) - - - -

MISCELLANEOUS REVENUE (742,731) (944,176) (711,447) (704,247) 7,200 -1.0%

1100519 519208 Rec Cost/Misc Expenses - (22,527) - (58,592) (58,592) -

1100519 519210 Rec Cost/B&Z Property Maint (5,000) (7,825) (6,500) (4,500) 2,000 -30.8%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1100519 519213 Rec Cost/PD Expenses - (82,607) - - - -

1100519 519214 Rec Cost/Social Services Expen - (16,607) - - - -

1100519 519215 Rec Cost/DEM AmRedCross CPR - (1,111) - - - -

1100519 519216 Rec Cost/Fire Dept - (648) - - - -

RECOVERED COSTS (5,000) (131,324) (6,500) (63,092) (56,592) 870.6%

1100522 522105 Non-Cat/Mobile Home Title Tax (1,925) (3,036) (1,925) (2,500) (575) 29.9%

1100522 522107 Non-Cat/RR Rolling Stock Tax (15,120) (15,084) (15,100) (14,000) 1,100 -7.3%

1100522 522108 Non-Cat/MVC/Bus Rolling Stk (262) (156) (150) (150) - 0.0%

1100522 522109 Non-Cat/Assist To Police Dept (750,760) (778,540) (750,760) (733,240) 17,520 -2.3%

1100522 522110 Non-Cat/Tax of Rental Vehicles (85,698) (86,547) (87,000) (83,000) 4,000 -4.6%

1100522 522111 Non-Cat/Recordation Tax (70,427) (58,526) (60,000) (59,000) 1,000 -1.7%

1100522 522112 Non-Cat/Communications Tax (1,224,712) (1,100,652) (1,110,000) (1,054,000) 56,000 -5.0%

1100522 522199 Non-Cat/PP Tax Relief Payment (1,721,457) (1,721,457) (1,721,457) (1,635,457) 86,000 -5.0%

STATE NON-CATEGORICAL (3,870,361) (3,763,998) (3,746,392) (3,581,347) 165,045 -4.4%

1100523 523101 Shared Exp/Cmmnwlth Attorney (395,827) (438,443) (400,000) (405,000) (5,000) 1.3%

1100523 523105 Shared Exp/Sherriff's Office (298,708) (290,284) (287,000) (275,000) 12,000 -4.2%

1100523 523110 Shared Exp/Comm of Revenue (90,586) (93,069) (91,000) (88,000) 3,000 -3.3%

1100523 523115 Shared Exp/Treasurer's Office (84,632) (86,831) (85,000) (83,000) 2,000 -2.4%

1100523 523125 Shared Exp/Registrar BOElectio (37,029) (37,500) (37,000) (35,000) 2,000 -5.4%

1100523 523130 Shared Exp/Clerk of Circuit Ct (251,400) (242,578) (245,000) (228,000) 17,000 -6.9%

STATE SHARED EXPENSES (1,158,182) (1,188,704) (1,145,000) (1,114,000) 31,000 -2.7%

1100524 524403 Cat Aid/Wireless E-911 (139,742) (93,937) (126,000) (91,000) 35,000 -27.8%

1100524 524406 Cat Aid/Street Maintenance (3,773,676) (3,885,245) (3,880,000) (3,707,000) 173,000 -4.5%

1100524 524409 Cat Aid/Library Payments (146,583) (147,423) (154,617) (140,000) 14,617 -9.5%

1100524 524412 Cat Aid/Fire Board Funds - - (74,526) (72,507) 2,019 -2.7%

1100524 524413 Cat Aid/VFIRS Grant - (700) - - - -

1100524 524417 Cat Aid/Victim Witness Grant (102,387) (17,156) (25,567) (25,567) - 0.0%

1100524 524418 Cat Aid/State Drug Seizure Fnd - (3,703) - - - -

1100524 524429 Cat Aid/Extradition Reimburs - (1,495) - - - -

1100524 524431 Cat Aid/VA Arts Challenge Grnt (5,000) - (5,000) (5,000) - 0.0%

1100524 524440 Cat Aid/EMS 4 for Life - (40,732) - - - -

1100524 524450 Cat Aid/Dept of Forestry - (6,984) - - - -

STATE CATEGORICAL AID (4,167,388) (4,197,374) (4,265,710) (4,041,074) 224,636 -5.3%

1100533 533417 Cat Aid/Victim Witness Grant - (51,467) (76,701) (76,701) - 0.0%

1100533 533420 Cat Aid/DMV Grant Fed - (6,027) - - - -

1100533 533443 Cat Aid/LEMP Grant Federal - (7,500) - - - -

FEDERAL CATEGORICAL AID - (64,994) (76,701) (76,701) - 0.0%

1100541 541223 Interfund Trnsf From/Youth217 - - - (7,933) (7,933) -

1100541 541230 Interfund Trnsf From/Water Fnd (476,415) (476,415) (476,415) (660,794) (184,379) 38.7%

1100541 541231 Interfund Trnsf From/Sewer Fnd (486,220) (486,220) (486,220) (572,384) (86,164) 17.7%

1100541 541232 Interfund Trnsf From/Refuse (243,986) (243,986) (243,986) (240,824) 3,162 -1.3%

1100541 541234 Interfund Trnsf From/Stormwtr (244,326) (244,326) (244,326) (193,316) 51,010 -20.9%

1100541 541240 Interfund Trns frm/Cap Prjct (335,046) (338,093) - - - -

1100541 541256 Interfund Trnsf From/St Seizur - (6,000) - - - -

1100541 541260 Interfund Trn/Perpetual Care (3,410) (9,555) (3,800) (4,000) (200) 5.3%

INTERFUND TRANSFERS (1,789,403) (1,804,595) (1,454,747) (1,679,251) (224,504) 15.4%

1100541 541904 Intrafund Transfer/From FB (866,088) - - (1,782,235) (1,782,235) -

INTRAFUND TRANSFERS (866,088) - - (1,782,235) (1,782,235) -

GENERAL FUND TOTAL REVENUES (51,398,534) (51,495,884) (51,676,926) (50,644,179) 1,032,747 -2.0%

1101101 718001 DW/Full Time Salaries & Wages - 154 - - - -

1101101 718005 DW/Part-time Salaries & Wages - - 2,400 - (2,400) -100.0%

1101101 718010 DW/Council Wages 46,520 39,660 45,500 46,520 1,020 2.2%

1101101 718071 DW/Overtime Wages 1,000 - - - - -

1101101 719001 IW/Leaves - 350 - - - -

1101101 728001 Fringe Benefits 3,675 3,580 3,665 3,559 (106) -2.9%

1101101 731011 PS/Printing & Binding 60 55 - - - -

1101101 731026 PS/Viewers 90 30 60 60 - 0.0%

1101101 731080 PS/City Code Maintenance 3,500 6,486 12,000 12,000 - 0.0%

1101101 731091 Purch Srv/Catering Services 150 127 150 150 - 0.0%

1101101 736003 Public Notice Advertising 6,000 4,400 6,000 4,600 (1,400) -23.3%

1101101 750002 Misc City Business-Meals 250 599 250 300 50 20.0%

1101101 752002 Comm-Postage/Parcel 250 175 250 250 - 0.0%

1101101 755001 Education-Registration Fees 720 1,431 1,600 860 (740) -46.3%

1101101 755002 Education-Travel/Mileage 200 57 200 100 (100) -50.0%

1101101 755004 Education-Meals 300 93 200 100 (100) -50.0%

EXPENDITURES



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1101101 755007 Education-Lodging 1,160 2,183 1,160 600 (560) -48.3%

1101101 758001 Misc Other-Undesignated 200 36 200 200 - 0.0%

1101101 758003 Misc Other-Dues & Assoc 12,659 12,301 12,926 13,000 74 0.6%

1101101 767001 M&S-Office Supplies - - 100 100 - 0.0%

1101101 767002 M&S-Food Supplies 80 85 90 75 (15) -16.7%

1101101 767012 M&S-Books/Subs Non-Library 159 138 150 150 - 0.0%

1101101 767014 M&S-Other Operating Supply 150 103 150 150 - 0.0%

CITY COUNCIL 77,123 72,044 87,051 82,774 (4,277) -4.9%

1101102 718001 DW/Full Time Salaries & Wages 43,058 38,180 45,237 45,237 - 0.0%

1101102 718071 DW/Overtime Wages - 1,010 - - - -

1101102 719001 IW/Leaves - 5,040 - - - -

1101102 728001 Fringe Benefits 15,625 15,665 16,611 18,265 1,654 10.0%

1101102 740010 ISC/Non-fuel Inventory 50 - 50 - (50) -100.0%

1101102 752010 Comm-Telephone 400 307 350 350 - 0.0%

1101102 755001 Education-Registration Fees 900 325 775 425 (350) -45.2%


1101102 755004 Education-Meals 248 140 200 100 (100) -50.0%

1101102 755007 Education-Lodging 895 470 1,000 425 (575) -57.5%

1101102 758003 Misc Other-Dues & Assoc 277 355 430 379 (51) -11.9%

1101102 767001 M&S-Office Supplies 285 571 445 445 - 0.0%

1101102 767014 M&S-Other Operating Supply - - - 150 150 -

1101102 768040 MP/NonCap-Comp Hardware 160 - 80 40 (40) -50.0%

CLERK OF COUNCIL 62,204 62,177 65,478 65,876 398 0.6%

1101211 718001 DW/Full Time Salaries & Wages 310,753 271,895 315,156 324,215 9,059 2.9%

1101211 718071 DW/Overtime Wages - 145 - 836 836 -

1101211 719001 IW/Leaves - 39,717 - - - -

1101211 728001 Fringe Benefits 91,471 87,969 94,496 112,044 17,548 18.6%

1101211 731019 PS/Car Washing - - - 340 340 -

1101211 731037 PS/External Fleet Repair 16 16 - - - -

1101211 731090 PS/Other 500 - 600 - (600) -100.0%

1101211 740001 ISC/Internal Equipment Maint - 47 50 50 - 0.0%

1101211 740010 ISC/Non-fuel Inventory 50 - - - - -

1101211 740014 ISC/Vehicle Maint Labor 924 617 1,202 - (1,202) -100.0%

1101211 740015 ISC/Shops Fuel Issuance 407 258 340 475 135 39.7%

1101211 750001 Misc City Business-Travel 80 165 125 25 (100) -80.0%

1101211 750002 Misc City Business-Meals 815 888 815 750 (65) -8.0%

1101211 752002 Comm-Postage/Parcel 250 62 250 100 (150) -60.0%

1101211 752013 Comm-Cellular 1,320 608 1,320 1,320 - 0.0%

1101211 755001 Education-Registration Fees 1,850 69 1,850 500 (1,350) -73.0%

1101211 755002 Education-Travel/Mileage 500 - 375 100 (275) -73.3%

1101211 755004 Education-Meals 700 - 750 100 (650) -86.7%

1101211 755007 Education-Lodging 800 - 1,000 300 (700) -70.0%


1101211 767001 M&S-Office Supplies 405 842 655 900 245 37.4%

1101211 767009 M&S-Vehicle/Power Eq Supply 200 47 - - - -

1101211 767012 M&S-Books/Subs Non-Library 1,283 1,202 1,145 1,200 55 4.8%

1101211 767014 M&S-Other Operating Supply 350 - 1,000 500 (500) -50.0%

1101220 731090 PS/Other - 1,300 - - - -

CITY MANAGER 414,779 406,848 423,234 446,253 23,019 5.4%

1101321 731005 PS/Legal Services 120,000 149,267 120,000 133,000 13,000 10.8%

1101321 752002 Comm-Postage/Parcel - 60 - - - -

1101321 758003 Misc Other-Dues & Assoc - 425 450 450 - 0.0%

1101321 767012 M&S-Books/Subs Non-Library - 432 - - - -

CITY ATTORNEY 120,000 150,183 120,450 133,450 13,000 10.8%


1101322 718071 DW/Overtime Wages 1,000 44 500 500 - 0.0%

1101322 718099 Sal&Wage/Bonus - 700 - - - -

1101322 719001 IW/Leaves - 22,464 - - - -

1101322 728001 Fringe Benefits 55,164 53,788 60,037 65,625 5,588 9.3%

1101322 731012 PS/Technical Services - 17,359 - - - -

1101322 731033 PS/Drug Testing 10,000 4,717 10,000 9,000 (1,000) -10.0%

1101322 731045 PS/Health Insurance Admin 14,000 11,000 14,000 14,000 - 0.0%

1101322 731047 PS/Cobra Administration 1,100 985 1,200 1,200 - 0.0%

1101322 731085 PS/Online Administration 15,000 6,221 - - - -

1101322 736002 Employment Advertising 2,500 1,812 2,500 1,000 (1,500) -60.0%

1101322 736004 Advertising/Procurement Ads - 57 - - - -

1101322 750001 Misc City Business-Travel - - 50 - (50) -100.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1101322 750002 Misc City Business-Meals - - 3,000 - (3,000) -100.0%

1101322 752002 Comm-Postage/Parcel 500 245 250 300 50 20.0%

1101322 752010 Comm-Telephone 960 1,418 1,450 1,450 - 0.0%

1101322 752013 Comm-Cellular 300 300 300 300 - 0.0%

1101322 754003 Leases/Rentals-Office Equip 1,350 1,233 1,350 1,350 - 0.0%

1101322 755001 Education-Registration Fees 2,075 2,074 3,110 825 (2,285) -73.5%

1101322 755002 Education-Travel/Mileage 970 842 730 960 230 31.5%

1101322 755004 Education-Meals 450 208 450 275 (175) -38.9%

1101322 755007 Education-Lodging 1,778 2,620 2,660 2,880 220 8.3%

1101322 755008 Education-Books/Materials 100 252 200 - (200) -100.0%

1101322 758003 Misc Other-Dues & Assoc 2,512 2,894 2,884 2,884 - 0.0%

1101322 758031 Misc Other-Retiree HI Subs 80,318 60,958 70,389 71,000 611 0.9%

1101322 767001 M&S-Office Supplies 4,000 2,050 4,100 2,200 (1,900) -46.3%

1101322 767012 M&S-Books/Subs Non-Library - 11 - 150 150 -

1101322 767073 M&S-Incentives 5,000 - - - - -

1101322 768010 MP/NonCap-Furniture/Fixtures 400 1,054 400 - (400) -100.0%

1101322 768041 MP/NonCap-Comp Software - 180 380 380 - 0.0%

HUMAN RESOURCES 382,123 355,590 376,603 375,048 (1,555) -0.4%

1101431 718001 DW/Full Time Salaries & Wages 211,907 168,513 210,584 209,379 (1,205) -0.6%

1101431 718071 DW/Overtime Wages 2,500 1,756 1,000 - (1,000) -100.0%

1101431 719001 IW/Leaves - 10,117 - - - -

1101431 728001 Fringe Benefits 87,569 60,818 82,194 99,397 17,203 20.9%

1101431 731012 PS/Technical Services 4,000 2,333 4,000 4,000 - 0.0%

1101431 731090 PS/Other - 225 225 225 - 0.0%

1101431 731094 PS/Mailing Services 3,750 3,363 4,400 3,500 (900) -20.5%

1101431 736003 Public Notice Advertising 450 407 450 360 (90) -20.0%

1101431 740010 ISC/Non-fuel Inventory 400 17 100 400 300 300.0%

1101431 750005 Misc City Business-Other - 445 - - - -

1101431 752002 Comm-Postage/Parcel 9,200 8,181 10,200 10,500 300 2.9%

1101431 752010 Comm-Telephone 1,680 1,814 1,680 1,850 170 10.1%

1101431 755001 Education-Registration Fees 1,975 860 2,200 2,200 - 0.0%

1101431 755002 Education-Travel/Mileage 925 455 1,000 1,000 - 0.0%

1101431 755004 Education-Meals 300 79 350 350 - 0.0%

1101431 755007 Education-Lodging 1,450 996 1,650 1,650 - 0.0%

1101431 758003 Misc Other-Dues & Assoc 850 765 850 850 - 0.0%

1101431 767001 M&S-Office Supplies 3,000 1,286 3,800 3,800 - 0.0%


1101431 767024 M&S-Xerox Supplies 850 693 850 950 100 11.8%

1101431 768010 MP/NonCap-Furniture/Fixtures - 1,256 - - - -

1101431 768041 MP/NonCap-Comp Software - 2,700 - - - -

COMMISSIONER OF REVENUE 331,256 267,451 326,053 340,931 14,878 4.6%


1101432 718005 DW/Part-time Salaries & Wages - - - 23,200 23,200 -

1101432 719001 IW/Leaves - 19,191 - - - -

1101432 728001 Fringe Benefits 59,565 55,747 60,870 69,330 8,460 13.9%

1101432 731012 PS/Technical Services 43,250 65,250 28,050 - (28,050) -100.0%

1101432 731029 PS/Commission & Board Fees 450 300 - 450 450 -


1101432 731094 PS/Mailing Services 5,800 4,767 - 5,000 5,000 -

1101432 733040 MC/Software Maintenance 25,000 5,000 5,000 20,965 15,965 319.3%

1101432 736003 Public Notice Advertising 200 192 - 200 200 -

1101432 740001 ISC/Internal Equipment Maint 200 - 50 50 - 0.0%



1101432 752002 Comm-Postage/Parcel 300 200 300 1,245 945 315.0%

1101432 752010 Comm-Telephone 960 1,388 960 930 (30) -3.1%


1101432 755001 Education-Registration Fees 2,480 1,145 2,950 3,675 725 24.6%


1101432 755004 Education-Meals 1,080 120 1,080 384 (696) -64.4%

1101432 755007 Education-Lodging 2,925 1,274 2,925 1,290 (1,635) -55.9%

1101432 758003 Misc Other-Dues & Assoc 360 280 280 290 10 3.6%


1101432 767009 M&S-Vehicle/Power Eq Supply 500 - 500 250 (250) -50.0%


1101432 768040 MP/NonCap-Comp Hardware 20,000 371 - - - -

1101432 784031 Cap-Computer Software & Lic 75,000 - - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

ASSESSOR'S OFFICE 393,109 297,693 273,201 300,205 27,004 9.9%


1101541 718071 DW/Overtime Wages 2,500 817 - - - -

1101541 718099 Sal&Wage/Bonus - 2,500 - - - -

1101541 719001 IW/Leaves - 12,649 - - - -

1101541 728001 Fringe Benefits 68,643 60,571 65,098 80,446 15,348 23.6%

1101541 731012 PS/Technical Services 5,500 4,762 3,480 3,500 20 0.6%

1101541 731040 PS/Banking Fees - 12 - - - -

1101541 731090 PS/Other 50 - 50 275 225 450.0%

1101541 731094 PS/Mailing Services 25,000 17,501 27,500 20,000 (7,500) -27.3%

1101541 733040 MC/Software Maintenance 7,000 2,037 7,500 2,100 (5,400) -72.0%

1101541 736003 Public Notice Advertising 600 271 600 700 100 16.7%

1101541 740010 ISC/Non-fuel Inventory 4,300 692 300 500 200 66.7%

1101541 750002 Misc City Business-Meals 250 83 250 250 - 0.0%

1101541 752002 Comm-Postage/Parcel 15,000 14,542 16,500 16,500 - 0.0%

1101541 752010 Comm-Telephone 2,500 1,796 2,500 2,500 - 0.0%

1101541 754001 Leases/Rentals-Undesignated 487 500 500 500 - 0.0%

1101541 755001 Education-Registration Fees 400 - 500 500 - 0.0%

1101541 755002 Education-Travel/Mileage 450 77 500 500 - 0.0%

1101541 755004 Education-Meals 75 9 100 100 - 0.0%

1101541 755007 Education-Lodging 600 - 650 650 - 0.0%

1101541 758003 Misc Other-Dues & Assoc 500 502 1,300 500 (800) -61.5%

1101541 758042 Misc Other-Int Exp on Taxes - 3,129 - - - -


1101541 767015 M&S/Tax Stamps 14,000 - 15,000 15,000 - 0.0%

1101541 767023 M&S-Dog Tags 500 397 500 500 - 0.0%

1101541 768010 MP/NonCap-Furniture/Fixtures - 740 - - - -

1101541 768030 MP/NonCap-Office Equipment 1,400 3,742 1,200 - (1,200) -100.0%

TREASURER'S OFFICE 337,681 292,726 338,234 337,784 (450) -0.1%


1101542 718005 DW/Part-time Salaries & Wages - 5,138 - - - -

1101542 718071 DW/Overtime Wages 15,000 7,440 10,000 8,000 (2,000) -20.0%

1101542 719001 IW/Leaves - 68,038 - - - -

1101542 728001 Fringe Benefits 157,624 165,128 206,116 225,807 19,691 9.6%

1101542 731002 PS/Accounting & Auditing 63,830 61,042 65,000 67,788 2,788 4.3%

1101542 731012 PS/Technical Services 6,500 5,571 10,500 6,500 (4,000) -38.1%

1101542 731090 PS/Other 750 1,053 750 750 - 0.0%

1101542 733021 MC/Office Equipment - 2,187 1,400 1,400 - 0.0%

1101542 733040 MC/Software Maintenance 5,000 - 600 600 - 0.0%

1101542 740010 ISC/Non-fuel Inventory 20 17 - - - -


1101542 752010 Comm-Telephone 2,350 2,720 2,800 3,000 200 7.1%

1101542 752013 Comm-Cellular 150 454 350 300 (50) -14.3%

1101542 755001 Education-Registration Fees 10,575 1,713 10,650 12,000 1,350 12.7%


1101542 755004 Education-Meals 1,090 194 1,200 700 (500) -41.7%


1101542 755008 Education-Books/Materials 600 220 500 400 (100) -20.0%

1101542 758003 Misc Other-Dues & Assoc 825 828 1,723 1,135 (588) -34.1%


1101542 767012 M&S-Books/Subs Non-Library 400 363 450 375 (75) -16.7%

1101542 767028 M&S-Preprinted Checks/Forms 690 1,433 700 1,000 300 42.9%

1101542 768030 MP/NonCap-Office Equipment - 299 - - - -

1101542 768040 MP/NonCap-Comp Hardware - - - 1,200 1,200 -

1101542 768041 MP/NonCap-Comp Software - 599 - - - -

FINANCE OFFICE 716,679 763,455 906,945 925,341 18,396 2.0%


1101651 718005 DW/Part-time Salaries & Wages - 337 - 2,400 2,400 -


1101651 719001 IW/Leaves - 61,037 - - - -

1101651 728001 Fringe Benefits 146,710 139,435 150,315 167,410 17,095 11.4%


1101651 731037 PS/External Fleet Repair 32 48 48 48 - 0.0%

1101651 733023 MC/Computer Equipment 32,315 35,907 30,764 27,165 (3,599) -11.7%

1101651 733025 MC/Communication Equipment 14,955 7,680 17,626 18,609 983 5.6%


1101651 736001 Undesignated Advertising 450 - 450 450 - 0.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1101651 740001 ISC/Internal Equipment Maint 1,250 33 100 100 - 0.0%

1101651 740010 ISC/Non-fuel Inventory 50 13 40 40 - 0.0%

1101651 740014 ISC/Vehicle Maint Labor 2,773 1,851 3,607 - (3,607) -100.0%

1101651 740015 ISC/Shops Fuel Issuance 500 196 430 430 - 0.0%

1101651 750002 Misc City Business-Meals 300 165 (50) 150 200 -400.0%


1101651 752010 Comm-Telephone 550 495 750 750 - 0.0%

1101651 752011 Comm-Online Computer 33,760 35,172 34,560 47,400 12,840 37.2%

1101651 752013 Comm-Cellular 2,160 1,817 2,160 2,280 120 5.6%

1101651 752016 Comm-Leased Data Com Lines 18,618 16,951 18,618 18,618 - 0.0%

1101651 754003 Leases/Rentals-Office Equip 1,800 817 860 931 71 8.3%

1101651 755001 Education-Registration Fees 300 6,655 13,810 220 (13,590) -98.4%

1101651 755002 Education-Travel/Mileage 25 10 (115) 50 165 -143.5%

1101651 755004 Education-Meals 118 - 1,048 118 (930) -88.7%

1101651 755007 Education-Lodging 600 - 1,330 380 (950) -71.4%

1101651 758003 Misc Other-Dues & Assoc 545 250 1,295 250 (1,045) -80.7%

1101651 758023 Misc Other-Website Reg Fees 2,125 1,482 2,125 2,625 500 23.5%

1101651 767001 M&S-Office Supplies 700 350 941 1,000 59 6.3%

1101651 767007 M&S-Repair/Maint Supplies 5,725 10,563 5,725 11,225 5,500 96.1%

1101651 767009 M&S-Vehicle/Power Eq Supply 215 92 100 100 - 0.0%

1101651 767014 M&S-Other Operating Supply 3,500 3,918 4,500 4,500 - 0.0%

1101651 767018 M&S-Small Tools 500 43 - - - -


1101651 768040 MP/NonCap-Comp Hardware 127,800 133,988 113,550 68,750 (44,800) -39.5%

1101651 768041 MP/NonCap-Comp Software 35,560 48,119 37,050 35,500 (1,550) -4.2%

1101651 784011 Cap-Office Equipment - 730 - - - -

INFORMATION TECHNOLOGY 1,359,873 1,322,298 1,370,385 1,312,600 (57,785) -4.2%


1101652 752002 Comm-Postage/Parcel 300 - - - - -

1101652 752010 Comm-Telephone 26,220 24,585 26,500 25,000 (1,500) -5.7%

1101652 754001 Leases/Rentals-Undesignated 7,500 4,413 7,500 3,000 (4,500) -60.0%

1101652 754013 Leases/Rentals-Postal Meter 3,852 3,852 7,000 4,000 (3,000) -42.9%

1101652 767014 M&S-Other Operating Supply 375 331 - 400 400 -

CENTRAL SERVICES 38,997 33,181 41,000 32,400 (8,600) -21.0%

1101655 753001 Insurances-Undesignated Prem 43,102 590 - 700 700 -

1101655 753002 Insurances-Mech System Insp 8,886 8,730 9,672 9,197 (475) -4.9%

1101655 753004 Insurances-Flood 13,420 26,756 23,500 25,145 1,645 7.0%

1101655 753005 Insurances-Property 48,614 43,377 45,546 46,965 1,419 3.1%

1101655 753006 Insurances-Motor Vehicle 84,504 85,434 92,060 85,047 (7,013) -7.6%

1101655 753008 Insurances-Pub Official Liab 3,127 2,662 2,938 2,791 (147) -5.0%

1101655 753009 Insurances-Basic Liability 100,256 85,999 71,799 100,739 28,940 40.3%

1101655 753011 Insurances-Non-Covered Loss 15,000 9,145 15,000 15,000 - 0.0%

1101655 753019 Insurances-Line of Duty Act - 55,978 80,416 132,986 52,570 65.4%

RISK MANAGEMENT 316,909 318,671 340,931 418,570 77,639 22.8%


1101702 718005 DW/Part-time Salaries & Wages 13,178 6,496 13,178 13,178 - 0.0%

1101702 718011 DW/Boards and Commissions 7,762 7,033 7,762 7,762 - 0.0%

1101702 728001 Fringe Benefits 23,250 22,472 23,199 26,542 3,343 14.4%

1101702 731011 PS/Printing & Binding - - 1,000 1,000 - 0.0%

1101702 731012 PS/Technical Services 18,835 8,466 28,835 28,000 (835) -2.9%

1101702 731023 PS/Election Officials 15,400 10,370 27,900 27,900 - 0.0%

1101702 733001 MC/Nonspecified Maintenance 2,500 - 2,500 2,500 - 0.0%


1101702 750002 Misc City Business-Meals 650 574 650 1,000 350 53.8%

1101702 752002 Comm-Postage/Parcel 2,000 1,945 2,000 3,500 1,500 75.0%

1101702 752010 Comm-Telephone 1,000 816 2,732 3,000 268 9.8%

1101702 754003 Leases/Rentals-Office Equip - 811 - - - -

1101702 755001 Education-Registration Fees 2,115 1,592 2,115 2,115 - 0.0%

1101702 755002 Education-Travel/Mileage 1,200 688 1,200 1,200 - 0.0%

1101702 755004 Education-Meals 825 257 825 825 - 0.0%

1101702 755007 Education-Lodging 2,420 2,821 2,420 2,420 - 0.0%


1101702 767001 M&S-Office Supplies 2,817 3,257 2,817 3,000 183 6.5%

1101702 768010 MP/NonCap-Furniture/Fixtures 1,400 - 1,400 1,400 - 0.0%

1101702 768030 MP/NonCap-Office Equipment 1,600 - 1,600 1,600 - 0.0%

1101702 768040 MP/NonCap-Comp Hardware 30,650 30,840 - 5,000 5,000 -

1101702 768070 MP/NonCap-Equipment - - 1,000 1,000 - 0.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

REGISTRAR 179,887 150,760 175,418 188,381 12,963 7.4%

1102111 718001 DW/Full Time Salaries & Wages - 3,312 36,888 36,888 - 0.0%

1102111 719001 IW/Leaves - 133 - - - -

1102111 728001 Fringe Benefits - 265 24,262 16,476 (7,786) -32.1%

1102111 731007 PS/Local Jurors & Witnesses 2,250 - 3,600 7,500 3,900 108.3%

1102111 731008 PS/Court Appointed Attorney 1,580 1,478 2,370 1,580 (790) -33.3%

1102111 731012 PS/Technical Services 71,157 59,188 21,060 26,500 5,440 25.8%

1102111 731081 PS/Jury Commissioners 3,230 2,929 3,300 5,520 2,220 67.3%

1102111 731083 PS/Grand Jurors 1,260 1,230 1,260 1,260 - 0.0%

1102111 752002 Comm-Postage/Parcel - 25 - 600 600 -

1102111 767001 M&S-Office Supplies - 431 - 750 750 -

1102111 767012 M&S-Books/Subs Non-Library 1,600 1,077 1,600 500 (1,100) -68.8%

1102111 767014 M&S-Other Operating Supply 100 78 400 2,600 2,200 550.0%

1102111 768010 MP/NonCap-Furniture/Fixtures 400 190 - 2,500 2,500 -

CIRCUIT COURT 81,577 70,335 94,740 102,674 7,934 8.4%


1102112 718071 DW/Overtime Wages - 416 - - - -

1102112 719001 IW/Leaves - 19,984 - - - -

1102112 728001 Fringe Benefits 95,395 90,844 105,772 153,810 48,038 45.4%

1102112 731002 PS/Accounting & Auditing 3,500 2,786 3,000 2,000 (1,000) -33.3%

1102112 731090 PS/Other 540 350 540 840 300 55.6%

1102112 733032 MC/RMS&RIS System Maintenance 12,700 12,700 12,700 11,200 (1,500) -11.8%

1102112 752002 Comm-Postage/Parcel 3,170 1,893 3,170 2,334 (836) -26.4%

1102112 752010 Comm-Telephone 3,120 2,866 2,640 3,630 990 37.5%


1102112 754003 Leases/Rentals-Office Equip 1,660 1,278 1,660 1,450 (210) -12.7%

1102112 754013 Leases/Rentals-Postal Meter 372 372 372 372 - 0.0%

1102112 755001 Education-Registration Fees 3,000 - 3,000 - (3,000) -100.0%



1102112 768010 MP/NonCap-Furniture/Fixtures 1,500 900 - - - -

1102112 768040 MP/NonCap-Comp Hardware - 600 - - - -

OFFICE OF THE CLERK 392,214 384,347 429,351 498,148 68,797 16.0%

1102120 731008 PS/Court Appointed Attorney 30,000 17,944 20,000 20,000 - 0.0%

1102120 752010 Comm-Telephone 1,100 1,279 1,300 1,400 100 7.7%

1102120 752017 Comm-Teleconferences 3,504 4,086 4,000 4,000 - 0.0%

1102120 754003 Leases/Rentals-Office Equip 1,040 856 1,000 1,000 - 0.0%

1102120 755001 Education-Registration Fees 200 - - - - -


1102120 767001 M&S-Office Supplies 100 - 100 100 - 0.0%


DISTRICT COURT 36,544 24,568 26,825 26,925 100 0.4%

1102150 731008 PS/Court Appointed Attorney - 1,130 3,000 3,000 - 0.0%

1102150 752010 Comm-Telephone 2,330 2,571 2,500 2,800 300 12.0%

1102150 752017 Comm-Teleconferences 192 - - - - -


1102150 755001 Education-Registration Fees 75 25 - 25 25 -



1102150 767011 M&S-Uniforms - - - 450 450 -

1102150 767012 M&S-Books/Subs Non-Library 550 - 300 300 - 0.0%

1102150 768010 MP/NonCap-Furniture/Fixtures - - - 1,500 1,500 -

1102150 768030 MP/NonCap-Office Equipment 200 - - - - -

JUVENILE & DOMESTIC RELATIONS COURT 7,347 6,367 9,150 11,400 2,250 24.6%

1102155 752010 Comm-Telephone 870 875 900 900 - 0.0%

1102155 768010 MP/NonCap-Furniture/Fixtures 300 - - - - -

J&DR COURT SERVICES 1,170 875 900 900 - 0.0%


1102170 718005 DW/Part-time Salaries & Wages 47,980 53,636 47,980 57,528 9,548 19.9%


1102170 719001 IW/Leaves - 27,485 - - - -

1102170 728001 Fringe Benefits 120,239 115,319 116,404 141,066 24,662 21.2%

1102170 731036 PS/Radio Equipment Repair - 75 - - - -

1102170 731037 PS/External Fleet Repair 3,000 64 3,000 3,000 - 0.0%

1102170 733025 MC/Communication Equipment 520 491 550 567 17 3.1%

1102170 740001 ISC/Internal Equipment Maint 500 670 500 500 - 0.0%




Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1102170 740015 ISC/Shops Fuel Issuance 4,365 4,738 4,122 4,365 243 5.9%


1102170 752010 Comm-Telephone 1,279 1,272 1,279 1,279 - 0.0%

1102170 752013 Comm-Cellular 2,400 1,217 1,680 1,680 - 0.0%


1102170 755002 Education-Travel/Mileage - 39 - - - -

1102170 755007 Education-Lodging - - - 500 500 -


1102170 758010 Misc Other-Permit/Licenses - 30 - - - -


1102170 767008 M&S-Vehicle/Power Eq Fuel - 36 - - - -


1102170 767011 M&S-Uniforms 2,250 2,085 1,800 1,800 - 0.0%

1102170 767014 M&S-Other Operating Supply - 87 - - - -

1102170 767040 M&S-Protective Equipment 200 194 200 200 - 0.0%

1102170 768070 MP/NonCap-Equipment - 20,916 - - - -

1102170 770031 Joint Ops/Chief Magistrate 216 100 216 220 4 1.9%

1102170 770032 Joint Ops-Chief Magistrate - 1,800 - - - -

SHERIFF 483,912 510,951 487,717 518,031 30,314 6.2%

1102201 718001 DW/Full Time Salaries & Wages 372,922 373,960 442,433 442,434 1 0.0%


1102201 728001 Fringe Benefits 120,337 117,720 152,631 161,767 9,136 6.0%

1102201 731030 PS/Office Equipment Repair 300 - 300 300 - 0.0%

1102201 731090 PS/Other - 75 - - - -

1102201 731095 PS/Transcription Services 500 - 500 500 - 0.0%



1102201 752010 Comm-Telephone 2,280 2,333 2,280 2,280 - 0.0%


1102201 755001 Education-Registration Fees 400 600 400 400 - 0.0%

1102201 755002 Education-Travel/Mileage 1,232 288 1,232 1,232 - 0.0%

1102201 755004 Education-Meals 800 60 800 800 - 0.0%

1102201 755007 Education-Lodging 2,520 1,967 2,520 2,520 - 0.0%

1102201 758003 Misc Other-Dues & Assoc 1,525 3,050 1,525 1,525 - 0.0%

1102201 767001 M&S-Office Supplies 575 1,394 575 575 - 0.0%

1102201 767002 M&S-Food Supplies - 37 - - - -

1102201 767012 M&S-Books/Subs Non-Library 1,100 1,988 1,100 1,100 - 0.0%

1102201 768040 MP/NonCap-Comp Hardware - 2,856 - - - -



1102202 718001 DW/Full Time Salaries & Wages 46,450 46,575 46,450 46,450 - 0.0%

1102202 718005 DW/Part-time Salaries & Wages 20,800 492 20,800 20,800 - 0.0%

1102202 728001 Fringe Benefits 17,884 16,087 18,420 20,077 1,657 9.0%

1102202 731090 PS/Other 2,390 - 2,390 738 (1,652) -69.1%

1102202 750001 Misc City Business-Travel 165 - 165 165 - 0.0%

1102202 750002 Misc City Business-Meals 1,988 - 1,388 1,388 - 0.0%

1102202 752002 Comm-Postage/Parcel 1,128 3 1,128 1,128 - 0.0%

1102202 752010 Comm-Telephone 1,000 420 1,000 1,000 - 0.0%

1102202 752013 Comm-Cellular - 304 600 600 - 0.0%


1102202 755002 Education-Travel/Mileage - 913 600 600 - 0.0%

1102202 755004 Education-Meals 448 95 448 448 - 0.0%

1102202 755007 Education-Lodging 1,400 - 1,400 1,400 - 0.0%

1102202 758003 Misc Other-Dues & Assoc 400 - 400 400 - 0.0%

1102202 767001 M&S-Office Supplies 1,178 59 1,035 1,035 - 0.0%

1102202 767014 M&S-Other Operating Supply 1,550 - - - - -

1102202 768010 MP/NonCap-Furniture/Fixtures 750 - 750 750 - 0.0%

1102202 768030 MP/NonCap-Office Equipment 259 - 259 259 - 0.0%

1102202 768040 MP/NonCap-Comp Hardware 2,498 - 2,498 2,498 - 0.0%

1102202 768041 MP/NonCap-Comp Software - - 925 925 - 0.0%


VICTIM/WITNESS ASSISTANCE 102,268 68,623 102,636 102,641 5 0.0%


1103111 718071 DW/Overtime Wages 10,000 - 5,000 - (5,000) -100.0%

1103111 718099 Sal&Wage/Bonus - - 5,000 20,000 15,000 300.0%

1103111 719001 IW/Leaves - 7,634 - - - -

1103111 728001 Fringe Benefits 31,874 31,596 36,834 42,008 5,174 14.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103111 731001 PS/Health Services 4,000 1,026 4,000 2,000 (2,000) -50.0%

1103111 731010 PS/Uniform Alterations 100 - 100 100 - 0.0%


1103111 731019 PS/Car Washing 8,400 4,050 8,400 9,900 1,500 17.9%

1103111 731037 PS/External Fleet Repair 60,000 56,893 60,000 60,000 - 0.0%

1103111 731038 PS/Damaged Property Repair - 736 - - - -

1103111 731044 PS/Sampling & Testing - 4,475 - - - -

1103111 731054 PS/Laundry & Dry Cleaning 500 24 500 300 (200) -40.0%

1103111 731090 PS/Other 8,700 1,405 8,600 7,600 (1,000) -11.6%

1103111 733001 MC/Nonspecified Maintenance 17,500 5,384 32,500 1,000 (31,500) -96.9%

1103111 733025 MC/Communication Equipment 7,000 10,844 7,000 10,000 3,000 42.9%

1103111 733040 MC/Software Maintenance 103,460 56,706 97,327 109,761 12,434 12.8%

1103111 740001 ISC/Internal Equipment Maint 8,000 9,371 8,000 9,000 1,000 12.5%

1103111 740010 ISC/Non-fuel Inventory - 297 200 200 - 0.0%


1103111 740015 ISC/Shops Fuel Issuance 61,549 71,476 60,599 62,000 1,401 2.3%

1103111 750001 Misc City Business-Travel - 394 - 500 500 -


1103111 750004 Misc City Business-Lodging - 144 - 300 300 -

1103111 751001 Other Charges-Electrical Utili 150 77 100 80 (20) -20.0%


1103111 752010 Comm-Telephone 14,000 14,157 14,400 14,500 100 0.7%

1103111 752013 Comm-Cellular 22,000 17,024 18,000 25,000 7,000 38.9%

1103111 752016 Comm-Leased Data Com Lines 8,640 5,829 7,800 10,000 2,200 28.2%

1103111 754003 Leases/Rentals-Office Equip 8,500 5,998 6,500 7,000 500 7.7%

1103111 754004 Leases/Rentals-Equip Non-Off - 340 - - - -

1103111 755001 Education-Registration Fees 41,625 32,890 41,085 39,530 (1,555) -3.8%

1103111 755002 Education-Travel/Mileage 2,400 1,515 2,400 1,000 (1,400) -58.3%

1103111 755004 Education-Meals 1,597 473 1,710 1,210 (500) -29.2%


1103111 755008 Education-Books/Materials 600 - - - - -

1103111 758003 Misc Other-Dues & Assoc 1,550 740 1,075 920 (155) -14.4%

1103111 758009 Misc Other-Reserves Exp 4,800 3,334 4,800 3,800 (1,000) -20.8%

1103111 758010 Misc Other-Permit/Licenses 300 15 300 300 - 0.0%

1103111 758090 Misc Other-Fines & Penalties - 68 - - - -


1103111 767002 M&S-Food Supplies 2,650 2,329 2,000 3,000 1,000 50.0%

1103111 767004 M&S-Medical Supplies 500 1,004 - 1,000 1,000 -

1103111 767008 M&S-Vehicle/Power Eq Fuel 500 11 500 500 - 0.0%

1103111 767009 M&S-Vehicle/Power Eq Supply 8,000 19,010 18,000 18,000 - 0.0%

1103111 767011 M&S-Uniforms 600 534 600 600 - 0.0%

1103111 767012 M&S-Books/Subs Non-Library 2,500 1,766 2,000 2,000 - 0.0%

1103111 767014 M&S-Other Operating Supply 1,500 2,302 2,000 2,500 500 25.0%

1103111 767070 M&S-Identification Supplies 1,500 - 1,500 - (1,500) -100.0%

1103111 768010 MP/NonCap-Furniture/Fixtures 2,000 18,700 2,000 3,000 1,000 50.0%

1103111 768040 MP/NonCap-Comp Hardware 58,980 41,433 28,600 20,400 (8,200) -28.7%

1103111 768041 MP/NonCap-Comp Software 46,350 14,006 13,725 5,000 (8,725) -63.6%

1103111 768091 MP/NonCap-Items for Pol Veh - 3,710 - - - -

1103111 768095 MP/NonCap-Bldg Improvements 2,275 50,666 - - - -

1103111 770002 Joint Ops-SAW Firing Range 10,000 10,000 10,000 - (10,000) -100.0%

POLICE EXECUTIVE 767,612 681,976 735,086 678,534 (56,552) -7.7%



1103114 718071 DW/Overtime Wages 73,000 22,885 73,000 78,000 5,000 6.8%

1103114 718075 DW/Value Added 34,333 - 33,246 17,500 (15,746) -47.4%

1103114 718099 Sal&Wage/Bonus - 13,362 - - - -

1103114 719001 IW/Leaves - 103,184 - - - -

1103114 728001 Fringe Benefits 252,870 260,104 282,844 312,991 30,147 10.7%

1103114 731090 PS/Other - 175 - - - -


1103114 750003 Misc City Business-Extradition - 299 - - - -

1103114 750004 Misc City Business-Lodging - 628 - - - -

1103114 754005 Leases/Rentals-Vehicles - 241 1,000 1,000 - 0.0%


1103114 755002 Education-Travel/Mileage 3,048 908 3,048 1,048 (2,000) -65.6%

1103114 755004 Education-Meals 3,428 1,062 3,428 1,928 (1,500) -43.8%




Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103114 758003 Misc Other-Dues & Assoc 1,500 275 855 2,785 1,930 225.7%

1103114 758015 Misc Other-Speedometer Calibr 5,500 5,325 5,500 5,500 - 0.0%

1103114 767001 M&S-Office Supplies 5,000 5,181 7,500 7,000 (500) -6.7%

1103114 767002 M&S-Food Supplies - 3 - - - -

1103114 767008 M&S-Vehicle/Power Eq Fuel 500 131 500 300 (200) -40.0%

1103114 767010 M&S-Police Supplies 5,000 4,553 6,600 6,000 (600) -9.1%

1103114 767011 M&S-Uniforms 10,200 6,521 9,600 6,600 (3,000) -31.3%

1103114 767074 M&S-Crime Prevention 6,500 6,484 6,500 5,000 (1,500) -23.1%



POLICE SUPPORT SERVICES 1,080,871 1,102,237 1,152,301 1,141,538 (10,763) -0.9%

1103121 718001 DW/Full Time Salaries & Wages 1,438,378 1,419,926 1,509,595 1,556,543 46,948 3.1%

1103121 718005 DW/Part-time Salaries & Wages 6,000 - 6,000 6,000 - 0.0%


1103121 718075 DW/Value Added 56,667 - 63,441 45,000 (18,441) -29.1%

1103121 718099 Sal&Wage/Bonus - 20,977 15,000 15,000 - 0.0%

1103121 719001 IW/Leaves - 246,723 - - - -

1103121 728001 Fringe Benefits 622,492 569,661 654,091 722,868 68,777 10.5%

1103121 731001 PS/Health Services - 5,682 - - - -

1103121 731009 PS/Vehicle Tow & Storage 1,500 435 1,500 1,500 - 0.0%

1103121 731010 PS/Uniform Alterations 500 98 500 500 - 0.0%

1103121 731014 PS/Interpreter 1,500 - 1,000 1,000 - 0.0%

1103121 731036 PS/Radio Equipment Repair 9,000 2,052 - - - -

1103121 731046 PS/Blood Testing 500 331 500 300 (200) -40.0%

1103121 731100 PS/Radar Calibration&Repair - 774 - - - -

1103121 740010 ISC/Non-fuel Inventory 2,000 110 - - - -



1103121 755002 Education-Travel/Mileage 500 441 500 1,000 500 100.0%

1103121 755004 Education-Meals 5,723 3,097 5,654 4,654 (1,000) -17.7%



1103121 767001 M&S-Office Supplies 1,500 741 1,500 - (1,500) -100.0%

1103121 767007 M&S-Repair/Maint Supplies - 134 - - - -

1103121 767008 M&S-Vehicle/Power Eq Fuel - 398 500 500 - 0.0%

1103121 767010 M&S-Police Supplies 25,000 34,923 25,000 18,000 (7,000) -28.0%

1103121 767011 M&S-Uniforms 30,700 21,642 25,000 15,000 (10,000) -40.0%

1103121 767014 M&S-Other Operating Supply 3,000 - 3,000 3,000 - 0.0%

1103121 767040 M&S-Protective Equipment 11,250 3,748 11,000 13,500 2,500 22.7%

1103121 767071 M&S-Ammunition 35,000 35,149 40,000 20,000 (20,000) -50.0%

1103121 767072 M&S-DUI Screening Devices 1,500 1,545 1,500 1,500 - 0.0%

1103121 768090 MP/NonCap-Weapons 21,500 24,211 22,000 17,200 (4,800) -21.8%

VEHICULAR PATROL 2,445,020 2,478,646 2,512,941 2,585,470 72,529 2.9%


1103141 718005 DW/Part-time Salaries & Wages 10,000 1,500 10,000 5,000 (5,000) -50.0%


1103141 718075 DW/Value Added 23,667 - 23,776 5,000 (18,776) -79.0%

1103141 718099 Sal&Wage/Bonus - 4,676 - - - -

1103141 719001 IW/Leaves - 60,983 - - - -

1103141 728001 Fringe Benefits 143,739 139,287 148,905 169,991 21,086 14.2%

1103141 731061 PS/Informants 1,000 - 1,000 1,000 - 0.0%




1103141 755004 Education-Meals 4,400 2,200 3,764 2,575 (1,189) -31.6%


1103141 758003 Misc Other-Dues & Assoc 895 600 695 1,040 345 49.6%


1103141 767008 M&S-Vehicle/Power Eq Fuel 500 75 500 200 (300) -60.0%


1103141 767017 M&S-Detective Clothing 4,200 4,119 4,200 4,200 - 0.0%

1103141 767041 M&S-Protective Clothing 1,500 298 1,500 1,500 - 0.0%

1103141 767070 M&S-Identification Supplies 5,000 5,000 5,000 4,000 (1,000) -20.0%

GENERAL INVESTIGATIONS 607,424 635,385 639,604 637,211 (2,393) -0.4%



1103142 718075 DW/Value Added 15,000 - 4,701 2,500 (2,201) -46.8%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103142 719001 IW/Leaves - 32,692 - - - -

1103142 728001 Fringe Benefits 86,515 64,774 83,740 61,740 (22,000) -26.3%

1103142 731061 PS/Informants 10,000 10,000 15,000 15,000 - 0.0%

1103142 731069 PS/Electronic Monitoring - 585 7,300 8,000 700 9.6%

1103142 731090 PS/Other - 240 - - - -


1103142 754002 Leases/Rentals-Buildings - 1,000 1,000 1,000 - 0.0%


1103142 754005 Leases/Rentals-Vehicles 500 25 2,000 1,000 (1,000) -50.0%



1103142 755004 Education-Meals 4,088 4,131 5,580 4,022 (1,558) -27.9%


1103142 758003 Misc Other-Dues & Assoc 3,950 3,000 825 870 45 5.5%


1103142 767002 M&S-Food Supplies - 77 - - - -

1103142 767008 M&S-Vehicle/Power Eq Fuel 1,500 945 1,500 1,000 (500) -33.3%


1103142 767011 M&S-Uniforms 3,000 2,696 2,000 3,000 1,000 50.0%

1103142 767012 M&S-Books/Subs Non-Library 1,000 90 500 200 (300) -60.0%

1103142 767017 M&S-Detective Clothing 1,800 1,584 3,000 1,200 (1,800) -60.0%

1103142 767040 M&S-Protective Equipment 12,700 822 7,100 7,000 (100) -1.4%

1103142 767071 M&S-Ammunition 16,500 16,411 6,500 4,000 (2,500) -38.5%

1103142 768090 MP/NonCap-Weapons 7,200 5,792 11,000 15,200 4,200 38.2%

POLICE SPECIAL OPS NON-K9 456,187 351,403 412,478 353,522 (58,956) -14.3%



1103143 718075 DW/Value Added 5,333 - 6,214 3,000 (3,214) -51.7%

1103143 718099 Sal&Wage/Bonus - 2,914 - - - -

1103143 719001 IW/Leaves - 13,353 - - - -

1103143 728001 Fringe Benefits 47,934 48,362 50,572 46,616 (3,956) -7.8%

1103143 731015 PS/Veterinary Services 2,600 1,529 2,500 2,500 - 0.0%

1103143 750002 Misc City Business-Meals 500 - 500 200 (300) -60.0%

1103143 755001 Education-Registration Fees 1,000 - 500 500 - 0.0%


1103143 755004 Education-Meals 800 154 500 290 (210) -42.0%

1103143 755007 Education-Lodging 625 121 625 325 (300) -48.0%


1103143 767002 M&S-Food Supplies 2,500 1,131 1,800 900 (900) -50.0%

1103143 767008 M&S-Vehicle/Power Eq Fuel 500 - 500 300 (200) -40.0%

1103143 767010 M&S-Police Supplies 1,000 67 500 500 - 0.0%

1103143 767011 M&S-Uniforms 1,200 765 1,200 600 (600) -50.0%

1103143 784006 Cap-Animals 1,000 - - - - -

POLICE K-9 OPERATIONS 184,996 201,233 189,568 173,538 (16,030) -8.5%

1103144 718071 DW/Overtime Wages 1,000 - 1,000 1,000 - 0.0%

1103144 728001 Fringe Benefits 765 - 77 77 - 0.0%

1103144 755001 Education-Registration Fees 2,750 1,365 1,950 1,535 (415) -21.3%


1103144 755004 Education-Meals 2,040 460 2,584 1,696 (888) -34.4%



1103144 767011 M&S-Uniforms 800 - 800 500 (300) -37.5%

POLICE HOSTAGE NEGOTIATIONS 10,305 3,704 11,611 7,883 (3,728) -32.1%


1103198 718071 DW/Overtime Wages 2,000 443 2,000 2,000 - 0.0%

1103198 718075 DW/Value Added 3,667 - 2,514 - (2,514) -100.0%

1103198 719001 IW/Leaves - 7,711 - - - -

1103198 728001 Fringe Benefits 16,519 16,270 17,736 19,052 1,316 7.4%

1103198 731015 PS/Veterinary Services 2,500 1,277 2,500 2,500 - 0.0%

1103198 731016 PS/Vaccinations 500 - - - - -

1103198 752013 Comm-Cellular 1,080 304 420 450 30 7.1%

1103198 755001 Education-Registration Fees 390 200 200 400 200 100.0%


1103198 755004 Education-Meals 472 40 236 416 180 76.3%

1103198 755007 Education-Lodging 1,000 - 500 1,000 500 100.0%

1103198 758003 Misc Other-Dues & Assoc 200 - 125 - (125) -100.0%

1103198 767011 M&S-Uniforms 1,200 - 600 600 - 0.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103198 767014 M&S-Other Operating Supply 1,000 2,414 2,000 1,000 (1,000) -50.0%

1103198 767071 M&S-Ammunition 100 - 100 - (100) -100.0%

POLICE ANIMAL CONTROL 72,790 68,331 74,821 73,764 (1,057) -1.4%


1103211 719001 IW/Leaves - 37,119 - - - -

1103211 728001 Fringe Benefits 102,988 93,783 96,951 106,991 10,040 10.4%


1103211 731017 PS/Background Checks - 56 - - - -


1103211 731054 PS/Laundry & Dry Cleaning - 45 - - - -

1103211 733025 MC/Communication Equipment 5,933 5,525 6,111 6,295 184 3.0%

1103211 733040 MC/Software Maintenance 4,485 2,480 4,500 4,560 60 1.3%


1103211 740010 ISC/Non-fuel Inventory - 6 - - - -



1103211 750001 Misc City Business-Travel - 135 - - - -


1103211 752010 Comm-Telephone 1,300 1,143 1,300 1,300 - 0.0%

1103211 752013 Comm-Cellular 1,463 1,012 1,679 1,679 - 0.0%

1103211 753010 Insurances-Reserves/Volunteer 5,779 4,829 5,766 6,090 324 5.6%

1103211 754003 Leases/Rentals-Office Equip 3,254 4,062 3,840 5,000 1,160 30.2%

1103211 755001 Education-Registration Fees 900 660 2,200 100 (2,100) -95.5%

1103211 755002 Education-Travel/Mileage - 205 - 221 221 -

1103211 755004 Education-Meals 236 119 472 236 (236) -50.0%


1103211 758003 Misc Other-Dues & Assoc 745 175 - 520 520 -

1103211 758009 Misc Other-Reserves Exp 3,000 3,000 3,000 3,000 - 0.0%


1103211 767002 M&S-Food Supplies 800 169 800 800 - 0.0%

1103211 767009 M&S-Vehicle/Power Eq Supply 500 384 1,000 1,200 200 20.0%

1103211 767011 M&S-Uniforms 2,000 807 2,000 300 (1,700) -85.0%


1103211 767029 M&S-Public Education 5,200 3,936 5,100 2,300 (2,800) -54.9%

1103211 767030 M&S-Instructional Materials 500 - 2,100 300 (1,800) -85.7%



FIRE ADMINISTRATION 438,672 418,655 443,634 438,657 (4,977) -1.1%


1103219 728001 Fringe Benefits - - - 1,273 1,273 -

1103219 731001 PS/Health Services - - - 400 400 -

1103219 755001 Education-Registration Fees - - 8,000 4,100 (3,900) -48.8%

1103219 755002 Education-Travel/Mileage - - 2,600 4,000 1,400 53.8%

1103219 755004 Education-Meals - - 1,700 2,000 300 17.6%

1103219 755007 Education-Lodging - - 7,000 6,000 (1,000) -14.3%

1103219 758003 Misc Other-Dues & Assoc - - 745 800 55 7.4%

1103219 767014 M&S-Other Operating Supply - - - 1,715 1,715 -

1103219 767040 M&S-Protective Equipment - - 2,500 - (2,500) -100.0%

1103219 767041 M&S-Protective Clothing - - 35,000 29,717 (5,283) -15.1%

1103219 767043 M&S-Hazmat Clothing - - 2,000 - (2,000) -100.0%

1103219 768070 MP/NonCap-Equipment - - - 9,000 9,000 -

1103219 784075 Cap-Fire Fighting Equipment - - 16,100 - (16,100) -100.0%

FIRE BOARD - - 75,645 75,645 - 0.0%

1103221 718001 DW/Full Time Salaries & Wages 1,232,797 1,176,444 1,246,968 1,243,489 (3,479) -0.3%


1103221 719001 IW/Leaves - 10,630 - - - -

1103221 728001 Fringe Benefits 535,446 506,755 551,895 643,008 91,113 16.5%

1103221 731001 PS/Health Services 4,888 3,663 5,188 5,380 192 3.7%

1103221 731032 PS/Repairs to Vehicles 2,235 110 1,125 1,000 (125) -11.1%

1103221 731034 PS/Repairs to Machinery 3,620 1,489 3,620 4,095 475 13.1%

1103221 731035 PS/Equipment Repair 6,782 8,336 6,832 11,515 4,683 68.5%

1103221 731036 PS/Radio Equipment Repair 11,500 1,748 3,610 2,380 (1,230) -34.1%


1103221 731054 PS/Laundry & Dry Cleaning - 7,304 - - - -






Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103221 740015 ISC/Shops Fuel Issuance 11,000 14,267 11,425 11,000 (425) -3.7%


1103221 752013 Comm-Cellular 5,400 - - - - -

1103221 752018 Comm-Tablet/Air Cards - 1,574 5,400 6,027 627 11.6%

1103221 767004 M&S-Medical Supplies 1,030 1,026 1,540 1,540 - 0.0%

1103221 767008 M&S-Vehicle/Power Eq Fuel - 140 200 200 - 0.0%


1103221 767011 M&S-Uniforms 18,000 13,044 11,500 5,000 (6,500) -56.5%

1103221 767014 M&S-Other Operating Supply 3,799 218 1,450 3,014 1,564 107.9%

1103221 767018 M&S-Small Tools 500 127 500 500 - 0.0%

1103221 767025 M&S-Fire Response Supplies 11,620 8,872 11,100 7,700 (3,400) -30.6%

1103221 767040 M&S-Protective Equipment 1,500 632 - 2,000 2,000 -

1103221 767041 M&S-Protective Clothing 41,000 38,573 8,000 16,000 8,000 100.0%

1103221 767042 M&S-Hazmat Equipment 6,600 64 6,150 3,800 (2,350) -38.2%

1103221 767043 M&S-Hazmat Clothing 2,000 - - - - -

1103221 767044 M&S-Hazmat Other 1,150 311 1,200 1,200 - 0.0%

1103221 768005 MP/NonCap-Comm Equipment - 9,701 - - - -

1103221 768075 MP/NonCap-Fire Fighting Equip 37,411 1,350 - - - -

1103221 784075 Cap-Fire Fighting Equipment 201,553 226,026 - - - -

FIRE & EMERGENCY RESPONSE 2,392,069 2,367,675 2,139,223 2,224,848 85,625 4.0%

1103242 731031 PS/Building & Grounds Repair 7,500 6,466 7,500 5,000 (2,500) -33.3%

1103242 731035 PS/Equipment Repair 927 - 950 950 - 0.0%

1103242 731049 PS/Extermination Services 150 150 150 210 60 40.0%

1103242 733003 MC/Building and Grounds 3,105 451 3,505 820 (2,685) -76.6%

1103242 751001 Other Charges-Electrical Utili 10,500 10,417 10,500 10,206 (294) -2.8%

1103242 751002 Other Charges-Gas Utility 8,500 5,842 8,500 8,500 - 0.0%

1103242 751003 Other Charges-Water/Sewer Util 4,000 5,454 5,000 5,500 500 10.0%

1103242 767005 M&S-Janitorial Supplies 3,000 3,087 3,000 3,000 - 0.0%

1103242 767006 M&S-Linen Supplies 700 208 700 600 (100) -14.3%

1103242 767007 M&S-Repair/Maint Supplies 2,000 2,370 3,500 3,500 - 0.0%

1103242 767014 M&S-Other Operating Supply 1,100 745 1,132 1,132 - 0.0%

1103242 768010 MP/NonCap-Furniture/Fixtures 1,685 - 1,600 - (1,600) -100.0%

FIRE BUILDING & MAINTENANCE 43,167 35,190 46,037 39,418 (6,619) -14.4%

1103301 770020 Joint Ops-Juv Detention Ctr 178,129 145,688 55,430 156,356 100,926 182.1%

1103301 770063 Joint Ops-MRRJ 1,568,772 1,539,326 1,481,919 1,616,500 134,581 9.1%



1103411 718099 Sal&Wage/Bonus - 500 - - - -

1103411 719001 IW/Leaves - 16,507 - - - -

1103411 728001 Fringe Benefits 60,708 39,702 66,501 66,831 330 0.5%

1103411 731019 PS/Car Washing 144 8 144 144 - 0.0%


1103411 736001 Undesignated Advertising 500 - - - - -

1103411 740001 ISC/Internal Equipment Maint - 54 50 50 - 0.0%



1103411 752002 Comm-Postage/Parcel 1,000 991 1,000 1,000 - 0.0%

1103411 752010 Comm-Telephone 1,008 1,908 1,260 1,260 - 0.0%

1103411 752013 Comm-Cellular 272 304 840 450 (390) -46.4%

1103411 752018 Comm-Tablet/Air Cards 2,152 1,349 4,800 420 (4,380) -91.3%


1103411 755001 Education-Registration Fees 250 - 750 500 (250) -33.3%

1103411 755004 Education-Meals 92 - 250 250 - 0.0%

1103411 755007 Education-Lodging - - 1,250 500 (750) -60.0%

1103411 755008 Education-Books/Materials - - - 100 100 -


1103411 758016 Misc Other-Certifications 500 - 500 - (500) -100.0%



1103411 767011 M&S-Uniforms - - - 1,500 1,500 -

1103411 767012 M&S-Books/Subs Non-Library 1,000 3,924 800 500 (300) -37.5%



1103411 784071 Cap-Improvements to Bldgs 7,500 - - - - -

BUILDING & ZONING ADMINISTRATION 254,356 174,420 252,715 267,081 14,366 5.7%


1103412 719001 IW/Leaves - 3,598 - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103412 728001 Fringe Benefits 15,491 17,518 21,652 29,755 8,103 37.4%






1103412 752010 Comm-Telephone 252 511 300 840 540 180.0%

1103412 752013 Comm-Cellular - - - 420 420 -

1103412 752018 Comm-Tablet/Air Cards - - - 840 840 -

1103412 755001 Education-Registration Fees 165 - 290 - (290) -100.0%

1103412 755004 Education-Meals 98 15 100 100 - 0.0%

1103412 755008 Education-Books/Materials 150 - 150 - (150) -100.0%


1103412 758016 Misc Other-Certifications 500 - 400 - (400) -100.0%



1103412 767011 M&S-Uniforms - - - 2,000 2,000 -

1103412 767012 M&S-Books/Subs Non-Library 150 - 150 150 - 0.0%

1103412 767014 M&S-Other Operating Supply 70 - - - - -

1103412 767041 M&S-Protective Clothing 100 - - - - -

B&Z BUILDING INSPECTIONS 59,860 60,862 67,686 78,907 11,221 16.6%

1103413 718001 DW/Full Time Salaries & Wages 33,495 25,516 34,923 34,009 (914) -2.6%

1103413 718005 DW/Part-time Salaries & Wages - 6,699 20,492 20,492 - 0.0%

1103413 719001 IW/Leaves - 4,276 - - - -

1103413 728001 Fringe Benefits 13,969 11,872 16,362 17,688 1,326 8.1%

1103413 731009 PS/Vehicle Tow & Storage - - - 10,000 10,000 -


1103413 731055 PS/Contracted Services 15,000 3,500 15,000 10,000 (5,000) -33.3%

1103413 731056 PS/Mowing & Cleanup 15,000 11,021 15,000 15,000 - 0.0%

1103413 740001 ISC/Internal Equipment Maint 100 - 50 50 - 0.0%




1103413 752010 Comm-Telephone 252 549 300 780 480 160.0%

1103413 752013 Comm-Cellular - 62 - 420 420 -



1103413 755004 Education-Meals 26 - 100 100 - 0.0%





1103413 767011 M&S-Uniforms - - - 2,000 2,000 -

1103413 767012 M&S-Books/Subs Non-Library - 38 - - - -

1103413 767014 M&S-Other Operating Supply 100 53 - - - -

1103413 768010 MP/NonCap-Furniture/Fixtures 2,500 - - - - -

B&Z PROPERTY MAINTENANCE 82,316 64,975 104,283 112,969 8,686 8.3%


1103414 718099 Sal&Wage/Bonus - 1,000 - - - -

1103414 719001 IW/Leaves - 10,268 - - - -

1103414 728001 Fringe Benefits 37,019 27,455 28,875 40,763 11,888 41.2%

1103414 731019 PS/Car Washing 48 11 96 96 - 0.0%


1103414 736003 Public Notice Advertising 350 - 350 350 - 0.0%

1103414 740001 ISC/Internal Equipment Maint - - 50 50 - 0.0%


1103414 752002 Comm-Postage/Parcel 150 - - - - -

1103414 752010 Comm-Telephone 720 557 300 840 540 180.0%




1103414 755004 Education-Meals 100 19 100 100 - 0.0%

1103414 755007 Education-Lodging 450 920 500 900 400 80.0%


1103414 758016 Misc Other-Certifications 75 - - - - -


1103414 767011 M&S-Uniforms - - - 1,000 1,000 -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1103414 768010 MP/NonCap-Furniture/Fixtures 460 221 - - - -

1103414 768030 MP/NonCap-Office Equipment 450 - - 500 500 -

B&Z ENFORCEMENT 144,359 134,757 137,499 154,755 17,256 12.5%


1103511 719001 IW/Leaves - 15,710 - - - -

1103511 728001 Fringe Benefits 30,100 29,605 31,932 35,427 3,495 10.9%

1103511 731001 PS/Health Services - 25 - - - -


1103511 731035 PS/Equipment Repair 1,700 350 3,200 3,200 - 0.0%

1103511 731036 PS/Radio Equipment Repair 1,500 - 1,500 1,500 - 0.0%

1103511 731037 PS/External Fleet Repair 200 803 300 200 (100) -33.3%

1103511 733027 MC/Equipment Repair 30,000 29,174 30,000 29,500 (500) -1.7%

1103511 733040 MC/Software Maintenance 100 - 100 100 - 0.0%

1103511 740001 ISC/Internal Equipment Maint 200 40 300 200 (100) -33.3%

1103511 740010 ISC/Non-fuel Inventory 200 - - 200 200 -





1103511 752010 Comm-Telephone 750 941 750 750 - 0.0%

1103511 752011 Comm-Online Computer 890 608 890 2,090 1,200 134.8%

1103511 752013 Comm-Cellular 300 300 300 300 - 0.0%

1103511 752016 Comm-Leased Data Com Lines 432 - - - - -

1103511 754003 Leases/Rentals-Office Equip 2,300 811 2,300 2,300 - 0.0%

1103511 755001 Education-Registration Fees 325 60 325 325 - 0.0%

1103511 755002 Education-Travel/Mileage 100 - - - - -

1103511 755004 Education-Meals 300 - 300 300 - 0.0%



1103511 758069 Misc Other-Project Grants - 7,500 - - - -


1103511 767009 M&S-Vehicle/Power Eq Supply 100 - - - - -

1103511 767011 M&S-Uniforms 350 266 350 350 - 0.0%

1103511 767012 M&S-Books/Subs Non-Library 1,550 608 1,550 1,550 - 0.0%


DEPT OF EMERGENCY MANAGEMENT 186,991 172,234 186,648 198,392 11,744 6.3%



1103515 718071 DW/Overtime Wages 26,000 23,453 26,000 26,000 - 0.0%

1103515 718075 DW/Value Added 6,000 - 6,000 4,000 (2,000) -33.3%

1103515 718099 Sal&Wage/Bonus - 12,947 - - - -

1103515 719001 IW/Leaves - 59,521 - - - -

1103515 728001 Fringe Benefits 198,034 168,569 222,236 228,628 6,392 2.9%

1103515 731035 PS/Equipment Repair 1,000 300 1,000 1,000 - 0.0%

1103515 731036 PS/Radio Equipment Repair 1,000 315 1,000 1,000 - 0.0%

1103515 733023 MC/Computer Equipment 38,728 31,118 35,190 36,000 810 2.3%

1103515 733025 MC/Communication Equipment 26,655 22,889 33,680 24,300 (9,380) -27.9%


1103515 751001 Other Charges-Electrical Utili 2,280 1,199 2,880 1,280 (1,600) -55.6%

1103515 751009 Other Charges-Propane 400 818 1,000 1,000 - 0.0%

1103515 752010 Comm-Telephone 5,200 3,796 4,600 4,600 - 0.0%

1103515 752012 Comm-E911 Communications 51,772 37,560 44,800 38,800 (6,000) -13.4%

1103515 752013 Comm-Cellular 970 1,067 1,250 1,300 50 4.0%


1103515 755002 Education-Travel/Mileage 1,050 743 1,100 600 (500) -45.5%

1103515 755004 Education-Meals 725 303 1,200 500 (700) -58.3%

1103515 755007 Education-Lodging 1,680 - 1,600 - (1,600) -100.0%

1103515 755008 Education-Books/Materials 2,000 2,214 2,000 1,100 (900) -45.0%

1103515 758101 Misc Other-Winter Storm Avery - 72 - - - -


1103515 767002 M&S-Food Supplies 400 625 500 500 - 0.0%

1103515 767011 M&S-Uniforms 1,000 1,697 1,200 1,200 - 0.0%

1103515 767014 M&S-Other Operating Supply 13,500 16,805 13,500 13,500 - 0.0%

1103515 768005 MP/NonCap-Comm Equipment 2,500 2,146 - - - -

1103515 768010 MP/NonCap-Furniture/Fixtures 3,200 4,770 - - - -

1103515 768040 MP/NonCap-Comp Hardware 5,200 1,663 - - - -

1103515 784005 Cap-Communications Equip - 114,458 - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

EMERGENCY OPERATIONS CENTER 912,000 982,935 947,033 931,787 (15,246) -1.6%

1103516 756010 Contrib-Dooms Fire Dept - 2,738 - - - -

1103516 756011 Contrib-Cent Shen EMS Coun 9,808 - - - - -

1103516 756015 Contrib-WFAC Contributions 64,000 81,694 64,000 76,000 12,000 18.8%

1103516 756052 Contrib-WFAC Direct Pay - 39,784 - - - -

EMERGENCY RESPONSE SUPPORT 73,808 124,216 64,000 76,000 12,000 18.8%

1103519 731001 PS/Health Services 400 220 400 400 - 0.0%


1103519 758101 Misc Other-Winter Storm Avery - 207 - - - -

1103519 767004 M&S-Medical Supplies 700 216 800 1,200 400 50.0%


1103519 767014 M&S-Other Operating Supply - - 1,200 1,200 - 0.0%

1103519 767030 M&S-Instructional Materials 1,200 1,787 1,200 1,200 - 0.0%

EMERGENCY RESPONSE 2,700 2,489 4,000 4,400 400 10.0%


1104001 718071 DW/Overtime Wages - 835 1,000 1,000 - 0.0%

1104001 719001 IW/Leaves - 27,540 - - - -

1104001 728001 Fringe Benefits 58,085 66,638 70,620 71,126 506 0.7%

1104001 731011 PS/Printing & Binding 1,400 1,358 1,430 - (1,430) -100.0%

1104001 731036 PS/Radio Equipment Repair 20 - - - - -

1104001 731037 PS/External Fleet Repair 200 80 - 90 90 -

1104001 733025 MC/Communication Equipment 1,383 1,466 1,500 1,500 - 0.0%

1104001 733040 MC/Software Maintenance 4,000 4,000 4,000 4,000 - 0.0%




1104001 740015 ISC/Shops Fuel Issuance 927 1,113 938 1,037 99 10.6%

1104001 752002 Comm-Postage/Parcel 3,105 3,253 3,400 250 (3,150) -92.6%

1104001 752010 Comm-Telephone 11,701 11,138 11,701 11,701 - 0.0%

1104001 752013 Comm-Cellular 432 304 432 435 3 0.7%



1104001 755004 Education-Meals 500 - - - - -

1104001 755008 Education-Books/Materials - 103 171 171 - 0.0%


1104001 758016 Misc Other-Certifications 1,990 - - - - -


1104001 767002 M&S-Food Supplies - 20 805 100 (705) -87.6%

1104001 767009 M&S-Vehicle/Power Eq Supply 250 21 - 104 104 -



1104001 767085 M&S-PW Day Material 3,150 2,079 3,150 - (3,150) -100.0%

1104001 767100 M&S-Public Service Awareness P - 1,542 1,000 500 (500) -50.0%


1104001 784011 Cap-Office Equipment - 6,600 - - - -

PUBLIC WORKS ADMINISTRATION 299,668 310,363 324,727 302,525 (22,202) -6.8%

1104005 731049 PS/Extermination Services 330 - - - - -

1104005 733027 MC/Equipment Repair 137 170 172 172 - 0.0%

1104005 751003 Other Charges-Water/Sewer Util 960 3,071 971 971 - 0.0%

1104005 751007 Other Charges-Garbage Collect 696 841 696 696 - 0.0%

1104005 767005 M&S-Janitorial Supplies - - 82 82 - 0.0%

1104005 767007 M&S-Repair/Maint Supplies 700 440 2,733 2,733 - 0.0%

1104005 768095 MP/NonCap-Bldg Improvements 6,600 - - - - -

PUBLIC WORKS BUILDING 9,423 4,522 4,654 4,654 - 0.0%


1104006 719001 IW/Leaves - 11,547 - - - -

1104006 728001 Fringe Benefits 21,049 20,728 22,534 22,513 (21) -0.1%

1104006 731090 PS/Other 2,000 - 2,590 2,590 - 0.0%


1104006 752002 Comm-Postage/Parcel 10 - 10 10 - 0.0%

1104006 752013 Comm-Cellular 312 304 432 420 (12) -2.8%

1104006 755001 Education-Registration Fees 1,800 613 2,010 1,000 (1,010) -50.2%

1104006 755004 Education-Meals 69 - 69 69 - 0.0%


1104006 755008 Education-Books/Materials - 63 - 1,050 1,050 -





Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1104006 767045 M&S-Safety Supplies 500 592 750 500 (250) -33.3%

PW ENVIRONMENTAL SAFETY 89,777 86,143 94,463 94,699 236 0.2%

1104008 718001 DW/Full Time Salaries & Wages - - - 279,993 279,993 -

1104008 718071 DW/Overtime Wages - - - 3,500 3,500 -

1104008 728001 Fringe Benefits - - - 141,469 141,469 -

1104008 731027 PS/Fuel Pump Maintenance - - - 11,000 11,000 -

1104008 731035 PS/Equipment Repair - - - 3,600 3,600 -

1104008 731037 PS/External Fleet Repair - - - 4,000 4,000 -

1104008 731090 PS/Other - - - 2,640 2,640 -

1104008 733040 MC/Software Maintenance - - - 7,600 7,600 -

1104008 740001 ISC/Internal Equipment Maint - - - 300 300 -

1104008 740010 ISC/Non-fuel Inventory - - - 250 250 -

1104008 740015 ISC/Shops Fuel Issuance - - - 3,400 3,400 -

1104008 752013 Comm-Cellular - - - 840 840 -


1104008 755001 Education-Registration Fees - - - 2,200 2,200 -

1104008 755002 Education-Travel/Mileage - - - 100 100 -

1104008 755004 Education-Meals - - - 200 200 -



1104008 758003 Misc Other-Dues & Assoc - - - 939 939 -

1104008 767001 M&S-Office Supplies - - - 600 600 -

1104008 767007 M&S-Repair/Maint Supplies - - - 4,650 4,650 -

1104008 767008 M&S-Vehicle/Power Eq Fuel - - - 100 100 -

1104008 767009 M&S-Vehicle/Power Eq Supply - - - 1,750 1,750 -

1104008 767011 M&S-Uniforms - - - 1,840 1,840 -

1104008 767014 M&S-Other Operating Supply - - - 2,500 2,500 -

1104008 767018 M&S-Small Tools - - - 5,250 5,250 -

1104008 767041 M&S-Protective Clothing - - - 2,000 2,000 -

1104008 767046 M&S-Safety Equipment - - - 100 100 -


1104008 768041 MP/NonCap-Comp Software - - - 390 390 -


1104008 784002 Cap-Machinery & Equipment - - - 6,300 6,300 -

EQUIPMENT ADMINISTRATION - - - 492,296 492,296 -


1104010 718005 DW/Part-time Salaries & Wages 6,000 4,247 6,000 - (6,000) -100.0%


1104010 719001 IW/Leaves - 61,399 - - - -

1104010 728001 Fringe Benefits 158,160 138,327 157,660 150,262 (7,398) -4.7%

1104010 731011 PS/Printing & Binding 100 - - 100 100 -

1104010 731035 PS/Equipment Repair 1,000 - - 1,000 1,000 -

1104010 731090 PS/Other 20,450 4,423 2,280 2,280 - 0.0%




1104010 752010 Comm-Telephone 777 757 777 777 - 0.0%

1104010 752013 Comm-Cellular 3,456 2,433 3,456 3,216 (240) -6.9%

1104010 752018 Comm-Tablet/Air Cards - 408 - - - -


1104010 755002 Education-Travel/Mileage 400 - - 400 400 -

1104010 755004 Education-Meals 526 - - 526 526 -

1104010 755007 Education-Lodging 600 - - 600 600 -

1104010 755008 Education-Books/Materials - - 230 230 - 0.0%

1104010 756002 Contrib-Conservation District 45,337 27,198 46,891 47,946 1,055 2.2%


1104010 758016 Misc Other-Certifications 500 - - 500 500 -



1104010 767018 M&S-Small Tools 250 - 250 250 - 0.0%

1104010 767041 M&S-Protective Clothing 1,800 1,340 1,000 1,000 - 0.0%

1104010 768010 MP/NonCap-Furniture/Fixtures 350 343 350 350 - 0.0%

1104010 768030 MP/NonCap-Office Equipment 250 - 250 250 - 0.0%

1104010 768040 MP/NonCap-Comp Hardware - 20 - - - -

PW GENERAL ENGINEERING 693,938 603,175 682,738 672,565 (10,173) -1.5%

1104014 731051 PS/Paving Contractors 50,000 - - - - -

1104014 731057 PS/Tree Trimming & Removal 3,000 - 7,500 7,500 - 0.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1104014 731090 PS/Other 5,000 - 5,000 5,150 150 3.0%


1104014 751001 Other Charges-Electrical Utili - 107 - - - -


1104014 767080 M&S-Construction Materials 25,000 - 25,000 34,000 9,000 36.0%

PW NON-VDOT STREET MAINTENANCE 85,014 821 39,000 48,150 9,150 23.5%




1104111 719001 IW/Leaves - 28,298 - - - -

1104111 728001 Fringe Benefits 139,964 110,626 156,536 163,853 7,317 4.7%

1104111 731004 PS/Engineering Architectural 62,600 29,330 57,600 57,600 - 0.0%

1104111 731006 PS/Temp Help Services 22,310 63,022 32,310 35,750 3,440 10.6%

1104111 731009 PS/Vehicle Tow & Storage - - - 225 225 -

1104111 731037 PS/External Fleet Repair 25,000 35,591 25,000 27,000 2,000 8.0%

1104111 731039 PS/Miscellaneous Repair 20,000 3,375 20,000 20,000 - 0.0%

1104111 731051 PS/Paving Contractors 1,250,000 653,658 969,000 502,388 (466,612) -48.2%

1104111 731057 PS/Tree Trimming & Removal 22,000 24,696 22,000 22,000 - 0.0%

1104111 731090 PS/Other - 1,953 - 12,500 12,500 -

1104111 731094 PS/Mailing Services 4,000 3,000 4,000 3,000 (1,000) -25.0%

1104111 733005 MC/RR Crossing Maintenance 2,964 13,279 3,500 3,500 - 0.0%


1104111 740001 ISC/Internal Equipment Maint 25,000 106,727 2,200 2,200 - 0.0%

1104111 740010 ISC/Non-fuel Inventory 47,500 102,235 80,000 5,000 (75,000) -93.8%



1104111 740016 ISC/Internal Equip Rent 167,666 181,601 179,000 - (179,000) -100.0%



1104111 752010 Comm-Telephone 1,922 474 1,922 1,922 - 0.0%

1104111 752013 Comm-Cellular 2,256 912 1,176 1,260 84 7.1%

1104111 752018 Comm-Tablet/Air Cards - 997 1,080 720 (360) -33.3%

1104111 754004 Leases/Rentals-Equip Non-Off - 1,852 - - - -

1104111 755001 Education-Registration Fees 3,345 600 6,250 7,925 1,675 26.8%

1104111 755002 Education-Travel/Mileage 800 - 800 750 (50) -6.3%

1104111 755004 Education-Meals 330 71 330 475 145 43.9%

1104111 755007 Education-Lodging 1,470 178 1,000 2,000 1,000 100.0%

1104111 755008 Education-Books/Materials - 68 - - - -


1104111 758010 Misc Other-Permit/Licenses - 10 - 10 10 -

1104111 758100 Misc Other-Hurricane Florence - 4,179 - - - -


1104111 767002 M&S-Food Supplies 550 41 550 850 300 54.5%

1104111 767007 M&S-Repair/Maint Supplies 8,800 4,663 8,800 8,100 (700) -8.0%

1104111 767008 M&S-Vehicle/Power Eq Fuel - 166 - - - -


1104111 767011 M&S-Uniforms 1,950 1,497 1,950 1,680 (270) -13.8%


1104111 767018 M&S-Small Tools 1,950 2,808 2,000 3,000 1,000 50.0%

1104111 767026 M&S-Chemicals - - 6,000 6,000 - 0.0%


1104111 767046 M&S-Safety Equipment 420 87 600 600 - 0.0%

1104111 767080 M&S-Construction Materials 100,000 56,621 100,000 137,500 37,500 37.5%

1104111 767081 M&S-Damaged Property 1,000 118 1,000 500 (500) -50.0%

1104111 767083 M&S-Salt - - - 60,000 60,000 -


1104111 768070 MP/NonCap-Equipment 3,564 14,317 11,436 10,000 (1,436) -12.6%

PW VDOT STREET MAINTENANCE 2,607,122 2,015,923 2,405,156 1,703,542 (701,614) -29.2%



1104113 719001 IW/Leaves - 23,344 - - - -

1104113 728001 Fringe Benefits 189,125 110,624 187,353 179,747 (7,606) -4.1%

1104113 731037 PS/External Fleet Repair 3,000 3,482 - - - -

1104113 731090 PS/Other - - - 5,000 5,000 -

1104113 740001 ISC/Internal Equipment Maint 3,000 110 200 200 - 0.0%


1104113 740014 ISC/Vehicle Maint Labor 5,546 - 1,202 - (1,202) -100.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1104113 740015 ISC/Shops Fuel Issuance - 247 707 - (707) -100.0%

1104113 751001 Other Charges-Electrical Utili - 1,799 - - - -

1104113 752013 Comm-Cellular 936 608 936 1,260 324 34.6%

1104113 755001 Education-Registration Fees 1,910 720 1,910 2,710 800 41.9%

1104113 755004 Education-Meals 225 - 225 90 (135) -60.0%

1104113 755007 Education-Lodging - - 470 200 (270) -57.4%


1104113 767011 M&S-Uniforms 2,310 1,200 2,310 1,680 (630) -27.3%



PW VDOT SHOULDER & ROW MAINTENANCE 606,107 393,920 616,101 619,301 3,200 0.5%


1104158 718071 DW/Overtime Wages 432 1,216 1,500 1,500 - 0.0%

1104158 719001 IW/Leaves - 28,685 - - - -

1104158 728001 Fringe Benefits 98,773 67,441 89,420 96,481 7,061 7.9%

1104158 731037 PS/External Fleet Repair 16 16 16 20 4 25.0%

1104158 731090 PS/Other - 117 18,500 - (18,500) -100.0%

1104158 733027 MC/Equipment Repair 1,000 611 1,000 1,000 - 0.0%

1104158 740001 ISC/Internal Equipment Maint 16 - 50 25 (25) -50.0%

1104158 740010 ISC/Non-fuel Inventory 300 76,667 300 300 - 0.0%


1104158 740015 ISC/Shops Fuel Issuance 64 98 94 91 (3) -3.2%

1104158 752002 Comm-Postage/Parcel - 3 - 5 5 -

1104158 752010 Comm-Telephone 2,110 2,105 2,110 2,110 - 0.0%

1104158 752013 Comm-Cellular 864 608 864 840 (24) -2.8%


1104158 755001 Education-Registration Fees 2,390 258 500 1,790 1,290 258.0%

1104158 755002 Education-Travel/Mileage 1,550 - 100 25 (75) -75.0%

1104158 755004 Education-Meals 407 - 150 205 55 36.7%

1104158 755007 Education-Lodging 910 - 150 500 350 233.3%



1104158 767007 M&S-Repair/Maint Supplies - 1,306 - - - -

1104158 767009 M&S-Vehicle/Power Eq Supply 1,000 23 1,000 250 (750) -75.0%

1104158 767011 M&S-Uniforms 540 349 540 540 - 0.0%

1104158 767014 M&S-Other Operating Supply 8,000 8,199 9,131 8,200 (931) -10.2%

1104158 767041 M&S-Protective Clothing 500 67 400 400 - 0.0%

1104158 767080 M&S-Construction Materials 8,000 5,611 8,000 3,500 (4,500) -56.3%

1104158 768010 MP/NonCap-Furniture/Fixtures - 776 - 1,500 1,500 -

1104158 768040 MP/NonCap-Comp Hardware 950 1,058 2,000 3,000 1,000 50.0%

1104158 768041 MP/NonCap-Comp Software 370 398 420 1,170 750 178.6%

PUBLIC WORKS OPERATIONS 366,596 346,028 344,831 332,710 (12,121) -3.5%



1104161 719001 IW/Leaves - 4,489 - - - -

1104161 728001 Fringe Benefits 28,770 19,780 39,504 36,871 (2,633) -6.7%

1104161 731004 PS/Engineering Architectural 24,000 11,499 24,000 24,000 - 0.0%

1104161 731037 PS/External Fleet Repair 800 2,057 800 1,100 300 37.5%

1104161 731090 PS/Other 620 610 620 620 - 0.0%



1104161 740010 ISC/Non-fuel Inventory 64,840 24,188 45,000 500 (44,500) -98.9%



1104161 751001 Other Charges-Electrical Utili 8,000 10,288 8,000 10,012 2,012 25.2%


1104161 752010 Comm-Telephone - 196 - 209 209 -

1104161 752013 Comm-Cellular 684 304 324 420 96 29.6%

1104161 752018 Comm-Tablet/Air Cards - 389 360 360 - 0.0%

1104161 755001 Education-Registration Fees 2,215 1,365 2,175 1,605 (570) -26.2%


1104161 755004 Education-Meals 308 88 308 308 - 0.0%

1104161 755007 Education-Lodging 220 1,319 220 220 - 0.0%


1104161 758100 Misc Other-Hurricane Florence - 159 - - - -





Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1104161 767009 M&S-Vehicle/Power Eq Supply 1,200 153 600 1,200 600 100.0%

1104161 767011 M&S-Uniforms 480 300 480 420 (60) -12.5%


1104161 767018 M&S-Small Tools 250 437 300 250 (50) -16.7%


1104161 768070 MP/NonCap-Equipment 9,000 7,800 9,000 9,000 - 0.0%

1104161 768096 MP/NonCap-Parts for Repairs 10,000 8,719 10,000 54,500 44,500 445.0%

1104161 784010 Capital Outlay-Traffic Signals 180,000 16,950 576,037 251,000 (325,037) -56.4%

PW VDOT TRAFFIC SIGNALS 405,926 224,868 804,864 487,816 (317,048) -39.4%


1104162 718071 DW/Overtime Wages 600 721 600 600 - 0.0%

1104162 719001 IW/Leaves - 7,907 - - - -

1104162 728001 Fringe Benefits 33,445 30,795 33,079 37,166 4,087 12.4%

1104162 731037 PS/External Fleet Repair 250 1,094 1,000 2,085 1,085 108.5%

1104162 731039 PS/Miscellaneous Repair 1,500 - 1,500 1,200 (300) -20.0%

1104162 731052 PS/Painting Contractors 51,000 - 51,000 60,000 9,000 17.6%


1104162 740010 ISC/Non-fuel Inventory 14,240 5,627 10,000 500 (9,500) -95.0%



1104162 752013 Comm-Cellular 624 608 624 840 216 34.6%


1104162 755001 Education-Registration Fees - - 40 1,200 1,160 2900.0%

1104162 767007 M&S-Repair/Maint Supplies 1,000 4,402 10,000 5,000 (5,000) -50.0%

1104162 767009 M&S-Vehicle/Power Eq Supply 3,500 1,244 3,500 3,000 (500) -14.3%

1104162 767011 M&S-Uniforms 300 240 300 420 120 40.0%

1104162 767018 M&S-Small Tools 500 458 500 500 - 0.0%

1104162 767041 M&S-Protective Clothing 500 337 500 750 250 50.0%

1104162 768065 MP/NonCap-Signs/Components 15,000 7,756 10,000 19,500 9,500 95.0%

PW VDOT TRAFFIC SIGNS & MARKINGS 196,730 122,402 194,967 202,565 7,598 3.9%


1104243 718071 DW/Overtime Wages 380 874 258 874 616 238.8%

1104243 719001 IW/Leaves - 2,325 - - - -

1104243 728001 Fringe Benefits 20,145 19,833 20,556 27,311 6,755 32.9%

1104243 731012 PS/Technical Services 1,371 792 1,204 1,016 (188) -15.6%

1104243 731028 PS/Groundwater Remediation 104,000 85,539 99,000 99,000 - 0.0%

1104243 731031 PS/Building & Grounds Repair 1,000 - - 1,000 1,000 -

1104243 731062 PS/Gas Remediation 137,000 - - - - -

1104243 731090 PS/Other 8,500 5,300 8,700 3,000 (5,700) -65.5%

1104243 740001 ISC/Internal Equipment Maint - - - 3 3 -

1104243 740010 ISC/Non-fuel Inventory 40 4 - 13 13 -

1104243 740014 ISC/Vehicle Maint Labor 231 154 300 - (300) -100.0%

1104243 740015 ISC/Shops Fuel Issuance - - - 5 5 -

1104243 751009 Other Charges-Propane 197 - 50 68 18 36.0%

1104243 751010 Other Charges-Water Pd by City 425 55 305 159 (146) -47.9%


1104243 752013 Comm-Cellular 312 304 895 329 (566) -63.2%

1104243 752018 Comm-Tablet/Air Cards - 222 - 227 227 -

1104243 754004 Leases/Rentals-Equip Non-Off 1,762 - 1,760 1,761 1 0.1%



1104243 755004 Education-Meals 96 21 75 47 (28) -37.3%

1104243 755007 Education-Lodging 180 - 205 270 65 31.7%

1104243 758003 Misc Other-Dues & Assoc 100 - - - - -

1104243 758010 Misc Other-Permit/Licenses 1,251 1,122 1,225 1,258 33 2.7%


1104243 767007 M&S-Repair/Maint Supplies 1,457 995 1,295 1,184 (111) -8.6%

1104243 767011 M&S-Uniforms 36 14 - - - -

1104243 767014 M&S-Other Operating Supply 385 40 235 337 102 43.4%

1104243 767041 M&S-Protective Clothing 125 60 250 200 (50) -20.0%

1104243 768070 MP/NonCap-Equipment - - 373 1,100 727 194.9%

PW LANDFILL MONITORING 311,310 148,510 173,671 184,180 10,509 6.1%



1104310 718071 DW/Overtime Wages 800 1,498 800 800 - 0.0%

1104310 718099 Sal&Wage/Bonus - 250 - - - -

1104310 719001 IW/Leaves - 11,776 - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1104310 728001 Fringe Benefits 48,779 49,009 52,208 57,344 5,136 9.8%


1104310 731037 PS/External Fleet Repair 32 32 32 40 8 25.0%

1104310 731049 PS/Extermination Services 1,500 1,663 1,500 1,500 - 0.0%

1104310 731051 PS/Paving Contractors - 6,000 - - - -

1104310 733024 MC/Elevators 14,000 14,600 14,137 15,323 1,186 8.4%

1104310 733027 MC/Equipment Repair 3,800 1,718 3,800 3,800 - 0.0%

1104310 733030 MC/Janitorial Services 74,000 74,000 77,000 102,685 25,685 33.4%



1104310 740015 ISC/Shops Fuel Issuance 2,232 2,277 2,039 2,039 - 0.0%


1104310 751002 Other Charges-Gas Utility 39,445 32,264 30,489 32,264 1,775 5.8%

1104310 751003 Other Charges-Water/Sewer Util 14,843 29,052 13,506 29,489 15,983 118.3%

1104310 751007 Other Charges-Garbage Collect 6,800 5,249 6,800 6,800 - 0.0%

1104310 751011 Other Charges-Stormwater Fee 44,000 39,167 44,000 44,000 - 0.0%

1104310 752010 Comm-Telephone 1,200 1,219 1,211 1,211 - 0.0%

1104310 752013 Comm-Cellular 1,320 1,217 1,423 1,423 - 0.0%

1104310 758010 Misc Other-Permit/Licenses 400 - 400 400 - 0.0%

1104310 767005 M&S-Janitorial Supplies 7,000 4,753 7,000 5,000 (2,000) -28.6%


1104310 767008 M&S-Vehicle/Power Eq Fuel 558 1,014 558 558 - 0.0%


1104310 767018 M&S-Small Tools 1,500 1,498 1,500 1,000 (500) -33.3%


1104310 768095 MP/NonCap-Bldg Improvements 15,000 30,890 - - - -

BUILDING & GROUNDS MAINTANCE 699,652 764,480 566,550 603,532 36,982 6.5%

1105101 756091 Contrib-Health Department 214,618 214,618 231,265 233,878 2,613 1.1%

1105301 756005 Contrib-Valley Childrens Ctr - - 5,000 5,000 - 0.0%

1105301 756006 Contrib-Valley Comm Services 150,208 150,208 157,833 157,833 - 0.0%

1105301 756008 Contrib-Valley Prog Aging Svcs 31,250 31,250 31,250 31,250 - 0.0%

1105301 756009 Contrib-Boys & Girls Club - - 5,000 5,000 - 0.0%

1105301 756095 Contrib-CAPSAW Local Match 31,814 31,814 31,814 39,768 7,954 25.0%

1105301 757002 Pub Assist-Tax Relief 113,515 154,969 113,515 115,000 1,485 1.3%

HEALTH, WELFARE & SOCIAL SERVICES 541,405 582,859 575,677 587,729 12,052 2.1%


1107110 718005 DW/Part-time Salaries & Wages 3,360 738 - - - -


1107110 718099 Sal&Wage/Bonus 1,500 500 2,000 - (2,000) -100.0%

1107110 719001 IW/Leaves - 51,741 - - - -

1107110 728001 Fringe Benefits 135,988 111,168 120,861 125,748 4,887 4.0%

1107110 731004 PS/Engineering Architectural - 420 - - - -

1107110 731011 PS/Printing & Binding 11,200 7,355 9,100 1,200 (7,900) -86.8%



1107110 736001 Undesignated Advertising 2,000 3,096 4,100 4,700 600 14.6%




1107110 740015 ISC/Shops Fuel Issuance 157 1,090 330 330 - 0.0%

1107110 750001 Misc City Business-Travel 4,200 2,005 4,200 3,200 (1,000) -23.8%

1107110 752002 Comm-Postage/Parcel 5,500 4,374 5,500 6,300 800 14.5%

1107110 752010 Comm-Telephone 5,000 4,343 5,000 5,000 - 0.0%

1107110 752011 Comm-Online Computer - - - 4,050 4,050 -

1107110 752013 Comm-Cellular 2,880 2,129 2,880 2,800 (80) -2.8%

1107110 754001 Leases/Rentals-Undesignated 3,320 3,015 3,320 3,320 - 0.0%



1107110 755004 Education-Meals 1,121 283 1,121 780 (341) -30.4%


1107110 756099 Contrib-Misc One Time 13,500 12,375 12,000 13,500 1,500 12.5%

1107110 758001 Misc Other-Undesignated 500 747 500 500 - 0.0%



1107110 767002 M&S-Food Supplies - 163 - - - -





Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

PARKS & REC ADMINISTRATION 501,758 460,334 500,413 463,535 (36,878) -7.4%


1107111 731017 PS/Background Checks 300 - 300 300 - 0.0%

1107111 731020 PS/Instructors 10,000 8,172 10,000 5,000 (5,000) -50.0%

1107111 731021 PS/Referees 4,000 4,044 4,000 4,100 100 2.5%

1107111 731048 PS/Chemical Toilet Rental 4,175 3,973 4,175 4,525 350 8.4%

1107111 731090 PS/Other 12,500 11,896 12,500 12,800 300 2.4%

1107111 736001 Undesignated Advertising 14,030 5,296 14,000 9,000 (5,000) -35.7%


1107111 740015 ISC/Shops Fuel Issuance 73 - 25 25 - 0.0%


1107111 750004 Misc City Business-Lodging 400 180 400 400 - 0.0%

1107111 754001 Leases/Rentals-Undesignated 1,900 1,730 1,900 850 (1,050) -55.3%

1107111 754004 Leases/Rentals-Equip Non-Off 1,050 154 1,050 1,050 - 0.0%

1107111 758003 Misc Other-Dues & Assoc - 250 - - - -


1107111 767013 M&S-Program Supplies 50,000 49,182 50,000 54,500 4,500 9.0%


P&R SPORTS PROGRAMS 103,093 93,450 103,020 96,220 (6,800) -6.6%

1107112 731011 PS/Printing & Binding 150 138 150 - (150) -100.0%

1107112 731020 PS/Instructors 12,800 3,282 12,800 - (12,800) -100.0%

1107112 731024 PS/Trip Program Expenses 6,000 4,694 6,000 - (6,000) -100.0%

1107112 767008 M&S-Vehicle/Power Eq Fuel 160 - - - - -

1107112 767030 M&S-Instructional Materials 600 147 1,600 - (1,600) -100.0%

1107112 768070 MP/NonCap-Equipment 1,000 - - - - -

P&R EDUCATIONAL PROGRAMS 20,710 8,261 20,550 - (20,550) -100.0%


1107113 731014 PS/Interpreter 1,475 - 1,475 - (1,475) -100.0%

1107113 731022 PS/Cultural Programs 32,800 23,170 32,800 10,000 (22,800) -69.5%

1107113 731048 PS/Chemical Toilet Rental 2,210 1,848 2,210 - (2,210) -100.0%

1107113 731055 PS/Contracted Services 4,340 834 4,340 - (4,340) -100.0%


1107113 750002 Misc City Business-Meals 300 271 300 - (300) -100.0%

1107113 754001 Leases/Rentals-Undesignated 1,500 128 1,500 - (1,500) -100.0%

1107113 754004 Leases/Rentals-Equip Non-Off 5,300 3,305 5,300 - (5,300) -100.0%

1107113 754014 Leases/Rentals-Confrnce Space 2,300 1,853 2,300 - (2,300) -100.0%

1107113 756074 Contrib-Wayne Dwntwn Dev - 681 - - - -


1107113 758024 Misc Other-Event Speaker 1,500 1,518 1,500 - (1,500) -100.0%

1107113 758081 Misc OC-Marketing Booth Exp 50 50 50 - (50) -100.0%

1107113 767002 M&S-Food Supplies 4,500 4,284 4,500 - (4,500) -100.0%

1107113 767013 M&S-Program Supplies 13,400 22,325 14,300 12,000 (2,300) -16.1%


P&R SPECIAL EVENTS 79,455 73,191 80,355 24,000 (56,355) -70.1%

1107114 731011 PS/Printing & Binding 150 - 150 - (150) -100.0%

1107114 731020 PS/Instructors 1,000 150 750 - (750) -100.0%

1107114 767002 M&S-Food Supplies 900 314 900 - (900) -100.0%

1107114 767013 M&S-Program Supplies 1,000 1,192 1,250 - (1,250) -100.0%

P&R SPECIAL POPULATION PROGRAMS 3,050 1,657 3,050 - (3,050) -100.0%




1107121 718099 Sal&Wage/Bonus - 500 - - - -

1107121 719001 IW/Leaves - 35,923 - - - -

1107121 728001 Fringe Benefits 98,714 90,672 84,269 97,862 13,593 16.1%

1107121 731006 PS/Temp Help Services 5,000 5,000 5,000 - (5,000) -100.0%



1107121 731048 PS/Chemical Toilet Rental 5,500 5,413 5,500 5,500 - 0.0%

1107121 731090 PS/Other 500 50 500 500 - 0.0%

1107121 733045 MC/Grounds Maintenance Service 54,900 56,118 54,900 62,000 7,100 12.9%



1107121 740010 ISC/Non-fuel Inventory 3,000 1,360 1,000 1,000 - 0.0%






Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change




1107121 755004 Education-Meals 290 148 290 190 (100) -34.5%



1107121 767003 M&S-Agricultural Supplies 6,000 5,195 6,000 8,000 2,000 33.3%



1107121 767014 M&S-Other Operating Supply 3,500 1,372 3,500 - (3,500) -100.0%



1107121 768065 MP/NonCap-Signs/Components 3,500 3,769 3,500 16,350 12,850 367.1%


1107121 784070 Cap-Improvements to Sites 30,000 - - - - -

P&R STANDARD PARK MAINTENANCE 667,190 613,019 590,281 606,501 16,220 2.7%



1107122 718099 Sal&Wage/Bonus - 250 - - - -

1107122 719001 IW/Leaves - 12,819 - - - -

1107122 728001 Fringe Benefits 30,194 38,630 43,916 40,561 (3,355) -7.6%

1107122 731031 PS/Building & Grounds Repair 400 891 400 700 300 75.0%


1107122 731049 PS/Extermination Services 500 - 500 500 - 0.0%

1107122 731057 PS/Tree Trimming & Removal 5,000 11,935 10,000 8,000 (2,000) -20.0%

1107122 731058 PS/Nursery Services 3,500 3,330 3,500 - (3,500) -100.0%





1107122 751003 Other Charges-Water/Sewer Util 1,164 1,090 1,668 1,106 (562) -33.7%

1107122 751007 Other Charges-Garbage Collect - 116 - - - -

1107122 767003 M&S-Agricultural Supplies 10,400 8,960 10,400 8,000 (2,400) -23.1%

1107122 767009 M&S-Vehicle/Power Eq Supply 1,500 908 1,500 1,500 - 0.0%


1107122 767030 M&S-Instructional Materials 200 147 200 200 - 0.0%

P&R HORTICULTURE 147,750 180,642 202,065 156,835 (45,230) -22.4%



1107131 728001 Fringe Benefits 5,356 5,649 5,356 5,610 254 4.7%


1107131 731090 PS/Other - 25 - - - -



1107131 751002 Other Charges-Gas Utility 398 532 427 532 105 24.6%

1107131 751003 Other Charges-Water/Sewer Util 17,649 29,986 16,969 17,036 67 0.4%


1107131 758016 Misc Other-Certifications 1,000 583 1,000 1,000 - 0.0%


1107131 767014 M&S-Other Operating Supply 1,250 67 1,250 8,750 7,500 600.0%

1107131 767022 M&S-Swimming Pool Supplies 1,000 991 1,000 1,500 500 50.0%

1107131 767026 M&S-Chemicals 15,000 21,813 17,000 20,000 3,000 17.6%

1107131 767091 M&S-Food/Drink for Resale 10,000 5,382 10,000 7,000 (3,000) -30.0%



1107131 784014 Cap-Equipment - 7,144 - - - -

P&R SWIMMING POOL 172,238 183,352 154,968 160,871 5,903 3.8%


1107133 728001 Fringe Benefits 1,253 1,155 1,253 1,253 - 0.0%

1107133 731031 PS/Building & Grounds Repair 25,200 37,333 15,200 - (15,200) -100.0%

1107133 731037 PS/External Fleet Repair 50 - 50 50 - 0.0%

1107133 731049 PS/Extermination Services 390 390 390 390 - 0.0%

1107133 731096 PS/Trash Hauling 781 898 781 1,300 519 66.5%

1107133 733003 MC/Building and Grounds 288 288 288 288 - 0.0%


1107133 740001 ISC/Internal Equipment Maint - - 50 50 - 0.0%

1107133 740014 ISC/Vehicle Maint Labor 462 308 601 - (601) -100.0%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change


1107133 751002 Other Charges-Gas Utility 10,517 8,765 11,176 8,765 (2,411) -21.6%


1107133 758010 Misc Other-Permit/Licenses 100 - 100 100 - 0.0%

1107133 767005 M&S-Janitorial Supplies 600 491 600 800 200 33.3%


1107133 767009 M&S-Vehicle/Power Eq Supply 250 - 250 250 - 0.0%


1107133 784071 Cap-Improvements to Bldgs 68,000 - 48,000 - (48,000) -100.0%

P&R ROSENWALD 146,771 82,011 114,888 45,562 (69,326) -60.3%




1107140 719001 IW/Leaves - 9,532 - - - -

1107140 728001 Fringe Benefits 30,807 30,437 32,888 48,197 15,309 46.5%

1107140 731031 PS/Building & Grounds Repair - 10,610 - - - -

1107140 731037 PS/External Fleet Repair 250 2,686 250 250 - 0.0%

1107140 731049 PS/Extermination Services 450 - 450 450 - 0.0%







1107140 751003 Other Charges-Water/Sewer Util 829 940 882 955 73 8.3%

1107140 751007 Other Charges-Garbage Collect 535 477 535 834 299 55.9%

1107140 752010 Comm-Telephone 375 376 375 375 - 0.0%

1107140 752013 Comm-Cellular 350 304 350 350 - 0.0%

1107140 755001 Education-Registration Fees 750 - 750 750 - 0.0%


1107140 767003 M&S-Agricultural Supplies 3,000 1,623 3,000 3,000 - 0.0%




1107140 767018 M&S-Small Tools 2,500 1,779 2,500 1,500 (1,000) -40.0%


1107140 784003 Cap-Mowing Equipment - - - 11,588 11,588 -

P&R CEMETERY MAINTENANCE 143,667 153,620 158,817 174,840 16,023 10.1%




1107310 719001 IW/Leaves - 79,577 - - - -

1107310 728001 Fringe Benefits 163,780 163,007 176,261 166,769 (9,492) -5.4%

1107310 731011 PS/Printing & Binding 200 - - - - -


1107310 731018 PS/Courier Services 3,000 3,000 3,000 3,000 - 0.0%

1107310 731022 PS/Cultural Programs 3,500 3,191 3,500 5,500 2,000 57.1%

1107310 731025 PS/Collection Services 2,900 1,933 1,900 1,975 75 3.9%

1107310 731030 PS/Office Equipment Repair 400 - 400 - (400) -100.0%

1107310 736001 Undesignated Advertising 200 110 110 350 240 218.2%

1107310 736003 Public Notice Advertising 4,717 5,127 4,000 500 (3,500) -87.5%

1107310 750001 Misc City Business-Travel 350 226 200 350 150 75.0%


1107310 752010 Comm-Telephone 19,332 18,487 19,500 20,000 500 2.6%


1107310 752013 Comm-Cellular 288 304 356 375 19 5.3%


1107310 755001 Education-Registration Fees 1,520 950 1,500 1,300 (200) -13.3%


1107310 755004 Education-Meals 651 183 700 700 - 0.0%

1107310 755007 Education-Lodging 1,374 904 1,600 2,000 400 25.0%




1107310 767002 M&S-Food Supplies 200 286 200 250 50 25.0%


1107310 767031 M&S-Library Program Supplies 3,500 3,804 3,500 4,000 500 14.3%



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1107310 767050 M&S-Library Supplies 6,000 6,211 4,100 8,000 3,900 95.1%

1107310 767055 M&S-Microforms 2,163 3,326 2,240 - (2,240) -100.0%

1107310 767057 M&S-Books Regular 61,671 59,834 61,671 61,671 - 0.0%

1107310 767058 M&S-Books Large Print 7,712 9,413 11,483 12,000 517 4.5%

1107310 767059 M&S-Newsprint 2,991 3,307 2,500 2,650 150 6.0%

1107310 767060 M&S-Magazines & Periodicals 4,600 4,467 4,700 4,500 (200) -4.3%

1107310 767061 M&S-DVD's 10,000 9,406 12,000 12,000 - 0.0%

1107310 767062 M&S-CD's 7,200 5,425 5,700 837 (4,863) -85.3%

1107310 767073 M&S-Incentives 500 - 500 500 - 0.0%

1107310 768040 MP/NonCap-Comp Hardware 5,500 - - - - -

1107310 768041 MP/NonCap-Comp Software 1,000 174 1,000 - (1,000) -100.0%

LIBRARY SERVICES 870,156 872,258 920,558 839,046 (81,512) -8.9%


1107330 728001 Fringe Benefits 1,697 1,897 1,957 1,958 1 0.1%

1107330 731012 PS/Technical Services 2,000 - 2,000 - (2,000) -100.0%

1107330 731031 PS/Building & Grounds Repair 1,000 4,899 2,000 2,000 - 0.0%


1107330 731090 PS/Other 480 70 - - - -

1107330 733024 MC/Elevators 5,354 5,621 5,715 5,900 185 3.2%

1107330 733027 MC/Equipment Repair 828 256 3,554 2,000 (1,554) -43.7%

1107330 733030 MC/Janitorial Services - - 2,000 - (2,000) -100.0%



1107330 751002 Other Charges-Gas Utility 4,623 5,262 6,400 6,000 (400) -6.3%

1107330 751003 Other Charges-Water/Sewer Util 2,252 3,392 2,448 2,448 - 0.0%


1107330 767005 M&S-Janitorial Supplies 2,669 2,593 3,600 3,000 (600) -16.7%


1107330 768070 MP/NonCap-Equipment 3,200 1,867 2,000 1,500 (500) -25.0%

1107330 784013 Cap-Safety Equipment - - 2,000 - (2,000) -100.0%

LIBRARY BUILDING 88,888 93,309 102,361 92,031 (10,330) -10.1%


1108110 718005 DW/Part-time Salaries & Wages 4,306 2,298 - - - -

1108110 719001 IW/Leaves - 23,945 - - - -

1108110 728001 Fringe Benefits 38,926 34,957 44,560 32,815 (11,745) -26.4%

1108110 731003 PS/Management Consulting 10,000 - - - - -

1108110 731011 PS/Printing & Binding 400 1,230 800 600 (200) -25.0%

1108110 736001 Undesignated Advertising - 75 - - - -


1108110 740010 ISC/Non-fuel Inventory 200 - - 100 100 -

1108110 750001 Misc City Business-Travel 200 773 200 200 - 0.0%

1108110 750002 Misc City Business-Meals 200 124 100 - (100) -100.0%



1108110 752010 Comm-Telephone 660 893 660 700 40 6.1%

1108110 752013 Comm-Cellular 360 304 360 360 - 0.0%

1108110 754014 Leases/Rentals-Confrnce Space 400 400 400 200 (200) -50.0%

1108110 755001 Education-Registration Fees 1,100 640 1,400 800 (600) -42.9%

1108110 755002 Education-Travel/Mileage 100 - 100 400 300 300.0%

1108110 755004 Education-Meals 200 - 300 100 (200) -66.7%


1108110 756054 Contrib-Cent Shen Plan Dist 79,342 76,832 76,938 32,427 (44,511) -57.9%


1108110 767001 M&S-Office Supplies 400 473 300 200 (100) -33.3%

1108110 767012 M&S-Books/Subs Non-Library 100 13 100 200 100 100.0%

1108110 768010 MP/NonCap-Furniture/Fixtures 250 1,361 250 300 50 20.0%

1108110 768041 MP/NonCap-Comp Software - 816 900 900 - 0.0%

PLANNING 254,996 230,377 251,219 187,688 (63,531) -25.3%

1108111 731029 PS/Commission & Board Fees 3,600 3,550 3,600 3,600 - 0.0%

1108111 736003 Public Notice Advertising 2,800 1,625 3,000 3,000 - 0.0%


1108111 755001 Education-Registration Fees 500 - 1,000 1,000 - 0.0%

1108111 755002 Education-Travel/Mileage 50 - 50 100 50 100.0%

1108111 755004 Education-Meals 110 - 110 100 (10) -9.1%



1108111 767001 M&S-Office Supplies - 50 - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

PLANNING COMMISSION 7,660 5,277 8,360 8,400 40 0.5%


1108112 719001 IW/Leaves - 7,929 - - - -

1108112 728001 Fringe Benefits 18,446 18,211 19,207 21,228 2,021 10.5%


1108112 733023 MC/Computer Equipment 2,000 - 2,000 1,000 (1,000) -50.0%

1108112 733040 MC/Software Maintenance 30,550 25,250 31,000 30,760 (240) -0.8%

1108112 752010 Comm-Telephone 400 372 400 400 - 0.0%

1108112 755001 Education-Registration Fees - 1,300 - - - -

1108112 755002 Education-Travel/Mileage 400 - 400 400 - 0.0%

1108112 755004 Education-Meals 200 - 200 200 - 0.0%


1108112 755008 Education-Books/Materials 175 - 100 175 75 75.0%

1108112 767001 M&S-Office Supplies 1,500 514 1,500 1,800 300 20.0%

1108112 768010 MP/NonCap-Furniture/Fixtures 600 - - - - -

1108112 768030 MP/NonCap-Office Equipment - - 600 400 (200) -33.3%

1108112 784011 Cap-Office Equipment - - 19,000 - (19,000) -100.0%

PLANNING GIS COORDINATION 138,145 118,868 144,860 127,537 (17,323) -12.0%

1108120 756051 Contrib-Blue Ridge Comm Coll 35,346 35,346 35,346 35,346 - 0.0%

1108120 756053 Contrib-Shen Valley Airport 44,052 44,052 44,052 44,052 - 0.0%

1108120 756061 Contrib-Shen Valley Art Ctr 10,000 5,000 10,000 10,000 - 0.0%

1108120 756064 Contrib-Valley Alliance Educ 750 750 1,500 1,500 - 0.0%

1108120 756070 Contrib-Cultural Commission 2,000 - 2,000 - (2,000) -100.0%

1108120 756072 Contrib-Historical Comm 750 610 2,300 1,000 (1,300) -56.5%

1108120 756080 Contrib-Wboro Heritage Found 27,500 27,500 5,000 - (5,000) -100.0%

1108120 756102 Contrib-BRCC Education Foundat - 12,500 - 12,500 12,500 -

COMMUNITY DEVELOPMENT 120,398 125,758 100,198 104,398 4,200 4.2%



1108150 719001 IW/Leaves - 17,786 - - - -

1108150 728001 Fringe Benefits 43,847 43,390 47,182 52,053 4,871 10.3%

1108150 731003 PS/Management Consulting 5,000 7,993 5,000 5,000 - 0.0%

1108150 731011 PS/Printing & Binding 1,000 745 1,000 3,000 2,000 200.0%


1108150 731019 PS/Car Washing 60 35 60 60 - 0.0%


1108150 731090 PS/Other - - - 19,323 19,323 -

1108150 733030 MC/Janitorial Services - - 2,400 2,700 300 12.5%

1108150 736001 Undesignated Advertising 2,000 2,089 2,000 10,960 8,960 448.0%




1108150 750001 Misc City Business-Travel 180 73 180 180 - 0.0%


1108150 751001 Other Charges-Electrical Utili - 3,332 2,760 5,520 2,760 100.0%


1108150 752010 Comm-Telephone 600 2,831 600 5,100 4,500 750.0%

1108150 752013 Comm-Cellular 660 304 660 660 - 0.0%

1108150 754002 Leases/Rentals-Buildings - 22,400 33,600 33,600 - 0.0%




1108150 755004 Education-Meals 1,100 571 1,225 539 (686) -56.0%


1108150 756074 Contrib-Wayne Dwntwn Dev - 3 - - - -

1108150 756076 Contrib-Shen Valley Partner 21,378 21,378 21,995 21,995 - 0.0%

1108150 756083 Contributions/Shen Val SBDC 1,250 1,250 2,500 2,500 - 0.0%

1108150 758003 Misc Other-Dues & Assoc 3,165 3,578 3,195 2,995 (200) -6.3%

1108150 758021 Misc Other-Enterprise Zone Prg - - - 1,000 1,000 -

1108150 758027 Misc Other-Ed Client Exp 3,000 2,399 2,000 3,000 1,000 50.0%

1108150 758100 Misc Other-Hurricane Florence - 176 - - - -



1108150 767012 M&S-Books/Subs Non-Library 1,600 8,811 9,250 12,299 3,049 33.0%


ECONOMIC DEVELOPMENT 240,337 287,697 302,207 333,521 31,314 10.4%




Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1108151 719001 IW/Leaves - 7,691 - - - -

1108151 728001 Fringe Benefits 26,862 25,585 29,441 17,243 (12,198) -41.4%

1108151 731011 PS/Printing & Binding 3,728 10,296 3,200 3,373 173 5.4%


1108151 731090 PS/Other - 7,559 - 15,271 15,271 -


1108151 750001 Misc City Business-Travel 500 1,000 500 500 - 0.0%




1108151 752010 Comm-Telephone 600 973 600 600 - 0.0%

1108151 752013 Comm-Cellular 660 304 660 660 - 0.0%


1108151 755002 Education-Travel/Mileage 910 1,121 790 445 (345) -43.7%

1108151 755004 Education-Meals 595 259 460 375 (85) -18.5%

1108151 755007 Education-Lodging 1,260 1,671 1,150 2,750 1,600 139.1%

1108151 756079 Contrib/GART Board 25,000 20,108 25,000 25,000 - 0.0%

1108151 758003 Misc Other-Dues & Assoc 6,185 6,480 21,575 21,163 (412) -1.9%

1108151 758058 Misc Other-Local Mkt Leverage 15,000 13,450 15,000 15,000 - 0.0%

1108151 767001 M&S-Office Supplies 660 1,256 600 600 - 0.0%


TOURISM 240,302 264,652 224,895 200,985 (23,910) -10.6%

1108152 756081 Contrib-Econ Develop Authority 5,000 2,500 5,000 5,000 - 0.0%

1108152 758020 Misc Other-Rebates Developmnt 35,000 26,183 30,000 13,000 (17,000) -56.7%

1108152 758021 Misc Other-Enterprise Zone Prg 10,000 17,394 15,000 15,000 - 0.0%

1108152 758069 Misc Other-Project Grants 20,000 9,992 20,000 20,000 - 0.0%

ECON DEV AUTHORITY SUPPORT 70,000 56,069 70,000 53,000 (17,000) -24.3%


1108157 728001 Fringe Benefits 955 911 954 1,233 279 29.2%

1108157 731011 PS/Printing & Binding 1,250 568 1,550 1,550 - 0.0%


1108157 731090 PS/Other - 252 - - - -

1108157 731096 PS/Trash Hauling 456 456 456 456 - 0.0%

1108157 736001 Undesignated Advertising 500 1,035 500 500 - 0.0%

1108157 751001 Other Charges-Electrical Utili 2,445 2,289 2,166 2,166 - 0.0%


1108157 752010 Comm-Telephone 1,380 1,159 1,380 1,380 - 0.0%

1108157 754002 Leases/Rentals-Buildings 17,754 10,067 17,900 8,400 (9,500) -53.1%

1108157 758003 Misc Other-Dues & Assoc 300 - - - - -





1108157 767073 M&S-Incentives 2,600 2,702 2,600 2,600 - 0.0%

TOURIST INFORMATION CENTER 42,809 33,364 42,997 38,516 (4,481) -10.4%

1109300 793021 Transfers to-VPA Fund 757,701 615,069 762,715 757,786 (4,929) -0.6%

1109300 793025 Transfers to-CSA Fund 1,236,700 1,544,074 1,381,000 1,607,500 226,500 16.4%

1109300 793027 Transfers to-Youth Svcs Fund 123,499 123,499 130,300 138,499 8,199 6.3%

1109300 793028 Transfers to-Pregnancy Prev 15,296 15,296 16,000 16,385 385 2.4%

1109300 793032 Transfer to-Sewer Fund - - 2,401 - (2,401) -100.0%

1109300 793036 Transfers to-Stormwater Fund - - 2,175 - (2,175) -100.0%

1109300 793041 Transfers to-Cap Proj Fund - 347,212 1,021,290 - (1,021,290) -100.0%

1109300 793042 Transfers to-CIP Fund - 3,940,902 - 312,800 312,800 -

1109300 793049 Transfers to-Debt Svc Fund 1,238,355 1,438,355 3,685,694 3,583,175 (102,519) -2.8%

1109300 793051 Transfers to-Equipment Fund 252,000 326,713 199,895 - (199,895) -100.0%

1109300 793055 Transfers to-Animal Svc Ctr 64,389 65,426 64,389 64,389 - 0.0%

1109300 793081 Transfers to-School Fund 14,933,608 15,441,376 15,061,575 15,291,194 229,619 1.5%


1109301 793066 Trnsfr to/Fund Balance 1,862,654 - - - - -

TRANSFERS TO FUND BALANCE 1,862,654 - - - - -

1109510 731041 PS/Paying Agent Fee City 435 - - - - -

1109510 731042 PS/Paying Agent Fee School 2,900 1,975 - - - -

1109510 791001 Debt Principal Payments-City 645,804 645,765 - - - -

1109510 791002 Debt Principal Payments-Sch 510,464 510,464 - - - -

1109510 792001 Debt Interest Payments-City 338,033 315,419 - - - -

1109510 792002 Debt Interest Payments-Sch 53,629 644,499 - - - -

DEBT-RELATED EXPENSES 1,551,265 2,118,122 - - - -



Budget 2019 Actuals

2020 Original

Budget

2021 Adopted

Budget

Difference 2020

- 2021% Change

1109610 758035 Misc Other-Unemploy Bene 10,000 2,337 10,000 10,000 - 0.0%

NON-DEPARTMENTAL EMPLOYEE 10,000 2,337 10,000 10,000 - 0.0%

1109620 758093 Misc OC/Prior FY Expense - 116 - - - -

1109620 799010 NonDept-Contingencies 45,000 41,444 49,765 58,255 8,490 17.1%

1109620 799017 NonDept/Miscellaneous - 230 - (138,000) (138,000) -

1109620 799030 NonDept-Bank Rec Adjust - 9,260 - - - -

NON-DEPARTMENTAL UNCLASSIFIED 45,000 51,049 49,765 (79,745) (129,510) -260.2%

GENERAL FUND TOTAL EXPENDITURES 51,398,534 53,411,935 51,676,926 50,644,179 (1,032,747) -2.0%




Office on Youth

Office on Youth Mission Statement: The Office on Youth develops positive connections between youth, their families, and communities. The Office on Youth (OOY) has been a youth-focused Department within the City of Waynesboro since 1977. To better-serve the interconnected regional community, the Waynesboro OOY merged with its Staunton counterpart in 1998 and with Augusta County in 2000. Since that time, the OOY has served as a regionalized department, providing programs and services to residents of all three localities. Currently, the OOY receives approximately 65 percent of its funding from local sources (the City of Waynesboro, the City of Staunton, and Augusta County) with the remaining 35 percent of its budget being comprised of grant awards, donations, and fees for services. The work of the Office is divided into multiple program divisions, including: Crime Control, Substance Abuse & Gang Prevention, Parent Education & Support, Supplemental Education/Truancy Prevention, Safe Routes to School, Youth Employment and Teen Pregnancy Prevention. The Office on Youth is comprised of three Funds: 216 Youth Employment Fund, 217 Youth and Family Services Fund and 218 Teen Pregnancy Prevention Fund.

Budget Summaries

YOUTH EMPLOYMENT FUND FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Revenue from Use of Money - (53) - - - -

From Fund Balance (10,064) - (5,800) - 5,800 -100.0%

Total Revenue (10,064) (53) (5,800) - 5,800 -100.0%

Miscellaneous Other Costs 10,064 1,612 5,800 - (5,800) -100.0%

Total Expenditures 10,064 1,612 5,800 - (5,800) -100.0%


YOUTH AND FAMILY SERVICES

FUND

FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Revenue from Use of Money - (4,966) (1,640) (2,200) (560) 34.1%

Charges for Services (282,416) (268,369) (287,595) (286,930) 665 -0.2%

Miscellaneous (500) (21,583) (1,500) (1,500) - 0.0%

Categorical State Aid (117,385) (117,385) (117,385) (117,385) - 0.0%

Categorical Federal Aid (125,000) (106,565) (40,000) (2,820) 37,180 -93.0%

Transfer from General Fund (123,499) (123,499) (130,300) (138,499) (8,199) 6.3%

From Fund Balance (30,930) - (27,567) (52,830) (25,263) 91.6%

Total Revenue (679,730) (642,367) (605,987) (602,164) 3,823 -0.6%

Salaries & Benefits 502,372 470,414 507,103 478,946 (28,157) -5.6%

Purchased Services 88,595 60,421 39,315 38,600 (715) -1.8%

Advertising 770 24 1,726 1,500 (226) -13.1%

Internal Service Charges 6,746 4,251 7,853 1,300 (6,553) -83.4%

Misc City Business 9,510 4,362 6,560 6,425 (135) -2.1%

Communications 5,164 3,881 5,364 10,575 5,211 97.1%

Insurances 200 350 475 375 (100) -21.1%

Leases and Rentals 3,350 4,531 3,900 10,895 6,995 179.4%

Education & Training 12,146 11,535 3,811 14,931 11,120 291.8%

Miscellaneouse Other Costs 3,785 2,542 3,210 2,334 (876) -27.3%

Materials & Supplies 28,425 20,798 19,770 20,750 980 5.0%

Major Purchase/Non-Capital 3,640 5,141 6,900 7,600 700 10.1%

Transfers to Other Funds 13,522 13,522 - 7,933 7,933 -

Transfer to Fund Balance 1,505 - - - - -

Total Expenditures 679,730 601,772 605,987 602,164 (3,823) -0.6%

TEEN PREGNANCY PREVENTION

FUND

FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Revenue from Use of Money - (430) - - - -

Charges for Services (22,340) (23,808) (22,940) (23,000) (60) -

Miscellaneous (10,000) (400) - - - -

Transfers from Other Funds (28,818) (28,818) (16,000) (16,385) (385) 2.4%

From Fund Balance - - - (1,683) (1,683) -

Total Revenue (61,158) (53,456) (38,940) (41,068) (2,128) 5.5%

Salaries & Benefits 56,708 40,143 36,300 39,518 3,218 8.9%

Misc City Business 350 153 350 100 (250) -71.4%

Communications - - 390 - (390) -

Education & Training 2,600 2,872 900 750 (150) -16.7%

Misc Other 500 - - - - -

Materials & Supplies 1,000 1,077 1,000 700 (300) -30.0%

Total Expenditures 61,158 44,245 38,940 41,068 2,128 5.5%



Budget

2019

Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference 2020

- 2021% Change

2160515 515101 Daily Bank Interest - 5 - - - -

2160515 515102 Investment Income - 48 - - - -

2160541 541904 Intrafund Transfer/From FB (10,064) - (5,800) - 5,800 -100.0%

TOTAL REVENUE (10,064) 53 (5,800) - 5,800 -100.0%

2163314 758051 Misc Other-Youth Corp Emp 10,064 1,612 5,800 - (5,800) -100.0%

TOTAL EXPENDITURES 10,064 1,612 5,800 - (5,800) -100.0%

2170515 515101 Daily Bank Interest - (466) (140) (200) (60) 42.9%

2170515 515102 Investment Income - (4,500) (1,500) (2,000) (500) 33.3%

2170516 516270 Chg 4 Srv/OOY Staunton Pymnt (131,650) (124,625) (130,650) (135,500) (4,850) 3.7%

2170516 516271 Chg 4 Srv/OOY Augusta Pymt (131,560) (131,560) (131,560) (137,080) (5,520) 4.2%

2170516 516272 Chg 4 Srv/Parent Ed Prog Fee (18,506) (11,870) (15,000) (14,000) 1,000 -6.7%

2170516 516273 Chg 4 Srv/Shoplifting Prog Fee (700) (315) (385) (350) 35 -9.1%

2170516 516274 Chrg 4 Srvcs/OOY CAPSAW Pymt - - (10,000) - 10,000 -100.0%

2170518 518903 Misc/Gifts and Donations - (1,035) (1,000) (1,000) - 0.0%

2170518 518947 Misc/Teen Activities Donations (500) (1,150) (500) (500) - 0.0%

2170518 518948 Misc/CAPSAW Grant - (10,000) - - - -

2170518 518988 Misc/Shenval Cmnty Focus - (601) - - - -

2170518 518991 Misc/Other Revenues - (8,797) - - - -

2170524 524416 Cat Aid/Juvenile Crime (VJCCA) (117,385) (117,385) (117,385) (117,385) - 0.0%

2170533 533440 Cat Aid/Sub Abuse/Mental Hlth (125,000) (106,565) (40,000) - 40,000 -100.0%

2170533 533461 Cat Aid/Dept of Transportation - - - (2,820) (2,820) -

2170541 541221 Interfund Trnsf From/Gen Fund (123,499) (123,499) (130,300) (138,499) (8,199) 6.3%

2170541 541904 Intrafund Transfer/From FB (30,930) - (27,567) (52,830) (25,263) 91.6%

TOTAL REVENUE (679,730) (642,367) (605,987) (602,164) 3,823 -0.6%



2173311 718071 DW/Overtime Wages - - 500 - (500) -100.0%

2173311 719001 IW/Leaves - 18,718 - - - -

2173311 728001 Fringe Benefits 49,055 48,184 55,462 58,303 2,841 5.1%


2173311 731090 PS/Other 7,500 2,607 10,000 10,000 - 0.0%

2173311 740001 ISC/Internal Equipment Maint - 42 150 100 (50) -33.3%


2173311 740015 ISC/Shops Fuel Issuance 1,200 507 489 1,200 711 145.4%

2173311 750001 Misc City Business-Travel 650 - 650 400 (250) -38.5%


2173311 752010 Comm-Telephone 1,250 1,134 1,250 3,200 1,950 156.0%

2173311 752011 Comm-Online Computer - - - 4,100 4,100 -

2173311 752013 Comm-Cellular 780 608 780 750 (30) -3.8%

2173311 753018 Insurances-Other - 175 175 175 - 0.0%

2173311 754003 Leases/Rentals-Office Equip 3,350 1,735 2,500 8,800 6,300 252.0%

2173311 755001 Education-Registration Fees 650 409 650 6,700 6,050 930.8%


2173311 755004 Education-Meals 125 67 125 300 175 140.0%


2173311 758001 Misc Other-Undesignated 1,500 424 - 1,500 1,500 -


2173311 767002 M&S-Food Supplies 300 15 300 500 200 66.7%

2173311 767009 M&S-Vehicle/Power Eq Supply 1,200 220 1,000 500 (500) -50.0%

2173311 767013 M&S-Program Supplies 1,100 - - - - -

2173311 767014 M&S-Other Operating Supply - 1,176 1,500 1,950 450 30.0%

2173311 768040 MP/NonCap-Comp Hardware 2,900 3,658 3,500 2,800 (700) -20.0%

2173311 768041 MP/NonCap-Comp Software 740 1,483 900 800 (100) -11.1%

2173311 793011 Transfers to-General Fund - - - 7,933 7,933 -

YOUTH SERVICES ADMINISTRATION 240,421 216,522 245,270 286,144 40,874 16.7%



2173312 718071 DW/Overtime Wages 1,160 6,647 6,485 5,500 (985) -15.2%

2173312 719001 IW/Leaves - 6,429 - - - -

2173312 728001 Fringe Benefits 25,544 26,114 25,577 22,037 (3,540) -13.8%

2173312 731055 PS/Contracted Services - - 4,000 4,000 - 0.0%

2173312 731069 PS/Electronic Monitoring - - 8,500 11,000 2,500 29.4%

2173312 731090 PS/Other 22,000 17,773 1,500 1,500 - 0.0%

2173312 750001 Misc City Business-Travel 8,000 4,362 5,600 5,600 - 0.0%

YOUTH EMPLOYMENT FUND

YOUTH AND FAMILY SERVICES FUND



Budget

2019

Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference 2020

- 2021% Change

2173312 752002 Comm-Postage/Parcel - - 200 185 (15) -7.5%

2173312 752010 Comm-Telephone 215 121 140 140 - 0.0%

2173312 752013 Comm-Cellular 375 304 375 375 - 0.0%

2173312 753018 Insurances-Other 200 175 300 200 (100) -33.3%

2173312 755001 Education-Registration Fees 640 1,015 600 150 (450) -75.0%


2173312 755004 Education-Meals 118 115 118 76 (42) -35.6%

2173312 755007 Education-Lodging 208 824 208 - (208) -100.0%

2173312 758003 Misc Other-Dues & Assoc 60 - 60 84 24 40.0%


2173312 767012 M&S-Books/Subs Non-Library 1,200 131 - - - -

2173312 767013 M&S-Program Supplies 1,000 66 - 700 700 -


2173312 767030 M&S-Instructional Materials - - 1,700 - (1,700) -100.0%

2173312 768030 MP/NonCap-Office Equipment - - 2,100 - (2,100) -100.0%

2173312 768040 MP/NonCap-Comp Hardware - - 400 - (400) -100.0%

VJCCCA PROGRAMS 133,341 116,817 125,273 114,263 (11,010) -8.8%

2173314 718005 DW/Part-time Salaries & Wages 2,500 - 1,500 - (1,500) -100.0%

2173314 718071 DW/Overtime Wages 462 - - - - -

2173314 728001 Fringe Benefits 227 - - - - -

2173314 731017 PS/Background Checks 315 150 315 300 (15) -4.8%

2173314 731090 PS/Other - 115 - - - -

2173314 736001 Undesignated Advertising - 24 1,000 1,000 - 0.0%

2173314 750001 Misc City Business-Travel 300 - - 300 300 -


2173314 752013 Comm-Cellular 1,200 304 1,200 - (1,200) -100.0%

2173314 754001 Leases/Rentals-Undesignated - 1,162 1,000 1,245 245 24.5%

2173314 755001 Education-Registration Fees 200 - - - - -

2173314 755004 Education-Meals 130 119 - - - -


2173314 758001 Misc Other-Undesignated 525 - - - - -

2173314 758081 Misc OC-Marketing Booth Exp - - 250 250 - 0.0%


2173314 767002 M&S-Food Supplies 450 162 450 450 - 0.0%

2173314 767013 M&S-Program Supplies 600 61 300 300 - 0.0%

YOUTH & FAMILY PROGRAMS 7,264 2,153 6,270 4,100 (2,170) -34.6%


2173317 718071 DW/Overtime Wages 1,160 - 1,060 1,160 100 9.4%

2173317 728001 Fringe Benefits 13,169 11,355 11,168 13,066 1,898 17.0%

2173317 750001 Misc City Business-Travel 150 - - - - -

2173317 752010 Comm-Telephone 215 121 140 140 - 0.0%

2173317 752013 Comm-Cellular - - 350 375 25 7.1%


2173317 767013 M&S-Program Supplies 150 270 - 500 500 -

2173317 767073 M&S-Incentives - - - 400 400 -



PATHWAY 45,740 38,909 41,166 46,896 5,730 13.9%



2173318 718071 DW/Overtime Wages 1,160 1,773 1,160 2,000 840 72.4%

2173318 719001 IW/Leaves - 5,234 - - - -

2173318 728001 Fringe Benefits 23,412 22,895 24,007 29,504 5,497 22.9%

2173318 731020 PS/Instructors - 55 8,400 6,800 (1,600) -19.0%

2173318 731090 PS/Other 15,100 9,186 1,500 2,000 500 33.3%



2173318 752010 Comm-Telephone 430 243 250 250 - 0.0%

2173318 752013 Comm-Cellular - - - 375 375 -

2173318 755001 Education-Registration Fees 575 717 775 2,800 2,025 261.3%

2173318 755004 Education-Meals 65 - 260 300 40 15.4%



2173318 758001 Misc Other-Undesignated 1,000 1,097 1,000 - (1,000) -100.0%


2173318 758081 Misc OC-Marketing Booth Exp - - 200 - (200) -100.0%




Budget

2019

Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference 2020

- 2021% Change

2173318 767002 M&S-Food Supplies 4,000 3,164 4,500 4,500 - 0.0%

2173318 767012 M&S-Books/Subs Non-Library 4,870 6,500 - 500 500 -

2173318 767013 M&S-Program Supplies 500 440 500 1,500 1,000 200.0%

2173318 767030 M&S-Instructional Materials - - 4,870 3,500 (1,370) -28.1%



PARENTING PROGRAMS 103,730 96,392 102,378 117,371 14,993 14.6%

2173319 731090 PS/Other 600 300 100 200 100 100.0%

2173319 754001 Leases/Rentals-Undesignated - 596 400 850 450 112.5%

2173319 767002 M&S-Food Supplies 250 89 250 250 - 0.0%

2173319 767013 M&S-Program Supplies 450 134 - 400 400 -

TEEN ACTIVITY 1,300 1,118 750 1,700 950 126.7%


2173321 728001 Fringe Benefits - - - 153 153 -

2173321 731090 PS/Other - - - 300 300 -

2173321 767013 M&S-Program Supplies - - - 500 500 -

PUBLIC SAFETY - - - 2,953 2,953 -


2173323 718071 DW/Overtime Wages 915 2,512 1,432 2,000 568 39.7%

2173323 728001 Fringe Benefits 19,539 18,901 20,804 5,019 (15,785) -75.9%

2173323 731090 PS/Other 41,580 28,260 4,000 500 (3,500) -87.5%

2173323 736001 Undesignated Advertising 770 - 726 500 (226) -31.1%

2173323 750001 Misc City Business-Travel 285 - 185 - (185) -100.0%


2173323 755001 Education-Registration Fees 4,690 4,480 500 1,280 780 156.0%

2173323 755002 Education-Travel/Mileage 1,620 1,208 - - - -

2173323 755004 Education-Meals 550 297 100 400 300 300.0%

2173323 755007 Education-Lodging 2,000 1,910 - 1,550 1,550 -


2173323 758081 Misc OC-Marketing Booth Exp - 220 1,000 - (1,000) -100.0%


2173323 767013 M&S-Program Supplies 8,130 4,268 1,000 1,000 - 0.0%

2173323 767014 M&S-Other Operating Supply - 2,061 - - - -

2173323 767073 M&S-Incentives 200 - - - - -

DFCOMM 130,361 112,308 81,939 28,737 (53,202) -64.9%

2173324 718001 DW/Full Time Salaries & Wages 1,822 1,728 1,872 - (1,872) -100.0%

2173324 718071 DW/Overtime Wages - - 300 - (300) -100.0%

2173324 728001 Fringe Benefits 724 654 769 - (769) -100.0%

2173324 752013 Comm-Cellular - 608 - - - -

2173324 754003 Leases/Rentals-Office Equip - 1,039 - - - -

LOCAL PROGRAMS 2,546 4,030 2,941 - (2,941) -100.0%

2179300 793028 Transfers to-Pregnancy Prev 13,522 13,522 - - - -

2179301 793066 Trnsfr to/Fund Balance 1,505 - - - - -

TRANSFERS 15,027 13,522 - - - -

TOTAL EXPENDITURES 679,730 601,772 605,987 602,164 (3,823) -0.6%

2180515 515101 Daily Bank Interest - (40) - - - -

2180515 515102 Investment Income - (390) - - - -

2180516 516270 Chg 4 Srv/OOY Staunton Pymnt (14,400) (15,868) (15,000) (15,000) - 0.0%

2180516 516271 Chg 4 Srv/OOY Augusta Pymt (7,940) (7,940) (7,940) (8,000) (60) 0.8%

2180518 518980 Misc/Payment From Schools (10,000) - - - - -

2180518 518981 Misc/Payments from United Way - (400) - - - -

2180541 520024 Interfnd Trans Fr-Youth/Fam Sv (13,522) (13,522) - - - -

2180541 541221 Interfund Trnsf From/Gen Fund (15,296) (15,296) (16,000) (16,385) (385) 2.4%

2180541 541904 Intrafund Transfer/From FB - - - (1,683) (1,683) -

TOTAL REVENUE (61,158) (53,456) (38,940) (41,068) (2,128) 5.5%



2183313 718071 DW/Overtime Wages 1,256 3,400 940 700 (240) -25.5%

2183313 719001 IW/Leaves - 156 - - - -

2183313 728001 Fringe Benefits 10,499 5,847 3,098 3,426 328 10.6%

2183313 750001 Misc City Business-Travel 350 153 350 100 (250) -71.4%

2183313 752013 Comm-Cellular - - 390 - (390) -100.0%

2183313 755001 Education-Registration Fees 1,200 790 300 400 100 33.3%


2183313 755004 Education-Meals 500 167 200 100 (100) -50.0%

TEEN PREGNANCY PREVENTION FUND



Budget

2019

Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference 2020

- 2021% Change

2183313 755007 Education-Lodging 700 1,306 200 - (200) -100.0%

2183313 755008 Education-Books/Materials 200 - 200 250 50 25.0%

2183313 758001 Misc Other-Undesignated 500 - - - - -


2183313 767002 M&S-Food Supplies - 24 300 - (300) -100.0%

2183313 767013 M&S-Program Supplies 500 950 500 500 - 0.0%

2183313 767073 M&S-Incentives - 50 - - - -

TOTAL EXPENDITURES 61,158 44,245 38,940 41,068 2,128 5.5%


Water Fund (Fund 310)

The Water Fund includes the following divisions: Utilities Customer Service, Utility Locating, Water

Administration, Backflow Prevention, Water Source Maintenance, Water Line Maintenance, New Line

Construction, Pump Station & Tank Maintenance, and Outside Work. The final division, Non-

Departmental, includes transfers to other funds and debt service.

The Public Works Water Division maintains and operates the City's water system which consists of a water

treatment plant which is designed to treat an average daily flow of six million gallons per day, three

springs/wells, five pump stations, six water storage tanks and approximately 130 miles of

transmission/distribution lines.

The $12 million water treatment plant first went online in April of 2009, and supplies safe, clean, potable

water to the citizens and visitors of Waynesboro.

With over 8,500 connections, the staff is committed to providing the highest quality water which it

receives from two wells and a fresh water spring. Membrane filtration is provided by a Pall Microfiltration

system consisting of 288 modules with a design capacity of six million gallons per day. The water is then

disinfected with sodium hypochlorite, and fluoride is added before the water enters the distribution

system. The distribution system consists of five gravity storage tanks and three pumping stations.


Water Fund Summary

The Water Fund generates revenue to fund operations primarily through consumption charges billed to

water customers for water usage, and fixed base fees charged to customers based on the size of

connection to the water system.

No rate increase is included in 2021.

Water Fund Revenue and Expense Summary

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Other Fines - (1,450) (2,000) (2,000) - 0.0%

Rev from Use of Money (14,486) (34,894) (14,486) (37,045) (22,559) 155.7%

Augusta Service Authority (1,067) (1,634) (1,363) (1,100) 263 -19.3%

Water Base Fees (1,098,524) (1,120,904) (1,110,591) (1,139,800) (29,209) 2.6%

Water Consumption (2,779,232) (2,304,922) (2,809,761) (2,529,300) 280,461 -10.0%

Connection Charge (11,267) (19,834) (14,319) (33,796) (19,477) 136.0%

Facility Fee (107,188) (202,644) (106,392) (200,000) (93,608) 88.0%

Disconnect Fee (38,952) (92,879) (77,664) (150,536) (72,872) 93.8%

Re-connect Fee (12,515) (50) (229) - 229 -100.0%

Penalties (119,107) (37,365) (93,075) - 93,075 -100.0%

Interest (4,387) (12,109) (4,836) (6,693) (1,857) 38.4%

Late Notice Fee (15,277) (67,903) (34,483) (70,897) (36,414) 105.6%

Outside Work (3,289) (14,963) (14,549) (15,900) (1,351) 9.3%

Miscellaneous (3,289) (20,633) - - - -

Contributed Capital - (152,750) - - - -

Trans from Sewer Fund (150,000) (150,000) - (34,201) (34,201) -

Trans From Stormwater (16,947) (16,947) (16,947) - 16,947 -100.0%

Transfer from Net Position (54,860) - - (18,182) (18,182) -

TOTAL WATER REVENUE (4,430,387) (4,251,880) (4,300,695) (4,239,450) 61,245 -1.4%

REVENUE


CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Salaries & Wages 865,039 847,033 1,037,362 1,056,508 19,146 1.8%

Fringe Benefits 418,179 325,875 498,913 516,110 17,197 3.4%

Purchased Services 854,237 647,068 389,984 305,729 (84,255) -21.6%

Maintenance Contracts 131,615 99,607 184,196 146,362 (37,834) -20.5%

Advertising 361 51 250 250 - 0.0%


Misc City Business - 29 - - - -

Other Charges 229,915 230,775 224,853 232,569 7,716 3.4%

Communications 40,145 21,621 14,894 14,297 (597) -4.0%

Leases and Rentals 1,070 1,514 1,600 1,600 - 0.0%

Education & Training 18,409 13,325 11,298 14,398 3,100 27.4%

Misc Other Costs 32,896 810,727 32,806 30,827 (1,979) -6.0%

Materials & Supplies 119,933 80,408 117,628 153,008 35,380 30.1%

Major Purchase/Non-capital 22,191 24,803 56,033 56,199 166 0.3%

Capital Outlay 22,500 - 21,500 - (21,500) -100.0%

Debt Principal Payments 323,269 - 318,760 360,665 41,905 13.1%

Debt Interest Payments 462,391 458,269 477,789 432,358 (45,431) -9.5%

Transfers to Other Funds 506,890 506,890 506,890 660,794 153,904 30.4%

Transfer to Net Position - - 100,276 - (100,276) -

TOTAL WATER EXPENSES 4,430,387 4,494,889 4,300,695 4,239,450 (61,245) -1.4%

EXPENSES


Water Fund Departmental Summaries

Utility Customer Service & Billing (3104401)

The Utility Customer Service & Billing Department provides customer service to water and sewer utility

customers as well as processes bi-monthly billing for all water, sewer, and refuse accounts.


• None

UTILITY CUSTOMER

SERVICE

FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 73,097 112,605 192,432 197,705 5,273 2.7%

Fringe Benefits 39,172 13,217 112,107 73,612 (38,495) -34.3%

Purchased Services - 21,958 29,550 29,760 210 0.7%


Internal Service Charges - - 300 2,650 2,350 783.3%

Communications 27,360 11,516 2,960 2,420 (540) -18.2%


Major Purchase/Non-capital - 600 2,070 5,431 3,361 162.4%

TOTAL UTILITY CUST SERVICE 171,879 184,018 372,929 345,778 (27,151) -7.3%


Utility Locating (3104402)

Utility Locating is responsible for identifying and labeling public utility mains which are underground.

These mains may include lines for telephones, electricity distribution, natural gas, cable television, fiber

optics, traffic lights, street lights, storm drains, water mains, and wastewater pipes.


• None

MISS UTILITY LOCATINGFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 21,231 17,824 21,650 19,849 (1,801) -8.3%

Purchased Services 3,166 4,466 4,167 5,220 1,053 25.3%


Communications 552 304 552 420 (132) -23.9%

Education 5,676 5,348 - 125 125 -

Materials & Supplies 325 541 225 1,970 1,745 775.6%

Major Purchase/Non-capital - 99 3,540 4,000 460 13.0%

TOTAL MISS UTILITY LOCATING 77,082 62,765 76,556 83,555 6,999 9.1%


Water Administration (3104410)

Water Administration provides for labor, expenses and overhead associated with the maintenance and operation of the water system. Significant changes for 2021:

• Purchased services shows a significant decrease due to the removal of various contracted water

projects for 2021.

• Internal service charges related to fleet maintenance have been moved to the General fund and will

show as a transfer to the General fund.

WATER ADMINISTRATIONFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 434,968 377,830 471,191 466,103 (5,088) -1.1%

Fringe Benefits 211,672 153,324 214,171 269,317 55,146 25.7%


Maintenance Contracts 6,850 4,734 4,000 4,000 - 0.0%

Advertising - 51 - - - -


Misc City Business - 29 - - - -

Other Charges 8,066 8,003 8,066 8,066 - 0.0%

Communications 5,249 2,980 4,842 4,290 (552) -11.4%

Leases/Rentals - 500 - - - -

Education 2,855 975 2,640 5,141 2,501 94.7%

Misc Other Charges - 804,455 - 195 195 -


Major Purchase/Non-capital 12,788 11,543 9,510 5,355 (4,155) -43.7%

TOTAL WATER ADMINISTRATION 856,132 1,523,937 885,599 853,354 (32,245) -3.6%


Backflow Prevention (3104415)

The City’s backflow prevention program is managed by this division. According to regulations enforced by the Virginia Department of Health, owners of public waterworks are required to establish and enforce a cross connection and backflow prevention program. The City’s water system is designed to keep water flowing from the distribution system to the customer. Backflow can occur due to high pressure on the customer side, or low pressure in the City’s water system. Backflow is the undesirable reversal of water flow in a potable water system through a cross-connection. This situation may allow liquids, gases, non-potable water, and other substances, from any source, to enter a public water system. Significant changes for 2021:

• None

BACKFLOW PREVENTIONFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 40,644 40,644 41,172 41,932 760 1.8%

Fringe Benefits 24,605 25,210 26,664 30,313 3,649 13.7%

Purchased Services 411 16 395 295 (100) -25.3%

Maintenance Contracts 2,000 400 2,000 2,000 - 0.0%

Internal Service Charges 25 200 450 466 16 3.6%

Communications 382 516 420 444 24 5.7%

Education 614 897 813 1,079 266 32.7%

Misc Other Charges - 90 - 90 90 -

Materials & Supplies 1,519 128 585 648 63 10.8%

Major Purchase/Non-capital - - 1,470 10,700 9,230 627.9%

TOTAL BACKFLOW PREVENTION 70,200 68,100 73,969 87,967 13,998 18.9%


Water Maintenance (3104420s)

Water Maintenance consists of several divisions, which collectively operate and maintain the water system, including the water treatment plant, pump stations, water tanks, and water lines. Water Source Maintenance (3104420) Water Line Maintenance (3104421) Pump Station & Tank Maintenance (3104422) New Water Lines (3104423) Significant changes for 2021:

• Purchased services decreased due to a reduction in water meter replacements scheduled for 2021.

• Maintenance contracts decreased due to a reduction in service contracts on equipment.

• Internal service charges decreased and materials and supplies increased due to the reduction of

internal inventory items that are now being purchased as needed.

• No capital outlay is for 2021.

WATER MAINTENANCEFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 121,499 116,301 124,321 123,019 (1,302) -1.0%



Advertising 361 - 250 250 - 0.0%


Other Charges 221,849 222,773 216,787 224,503 7,716 3.6%

Communications 6,602 6,305 6,120 6,723 603 9.9%

Leases/Rentals 1,070 1,014 1,600 1,600 - 0.0%

Education 9,264 6,105 7,845 8,053 208 2.7%

Misc Other Charges 32,896 30,315 32,806 30,542 (2,264) -6.9%



Capital Outlay 22,500 - 21,500 - (21,500) -100.0%

TOTAL WATER MAINTENANCE 1,856,261 1,715,044 1,487,492 1,414,979 (72,513) -4.9%


Water Non-departmental (3109000s)

Transfers to other funds and debt service are accounted for here. The Water Fund makes a yearly transfer to the General Fund for administrative and overhead costs. In an effort to minimize costs City-wide, the enterprise funds do not have separate administrative staff to perform functions such as human resources administration, accounts payable, payroll, or collections. These services are provided by the General Fund, which is compensated via an inter-fund transfer. The time spent dealing with enterprise fund matters by the City Attorney, City Manager, Deputy City Manager, and other positions that offer support to the enterprise funds are also paid for as part of the inter-fund transfer. Significant changes for 2021:

• Debt principal and interest payments have increased and decreased respectively due to the payment

schedule for 2021.

• Transfers to other funds increased as a result of an updated cost allocation plan (CAP). The CAP was

previously calculated by City staff and had not been updated for several years. The new CAP was

performed by an outside contractor during fiscal year 2020 and resulted in an increase from the Water

Fund to the General Fund for services provided by the General Fund to the enterprise fund.

• A transfer to net position was budgeted in 2020 as projected revenues were higher than projected

expenses. No transfer is included for 2021.

NON-DEPARTMENTALFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGEPurchased Services 435 - 435 - (435) -100.0%

Misc Other Charges - (24,133) - - - -

Debt Principal Payments 323,269 - 318,760 360,665 41,905 13.1%


Transfers to Other Funds 506,890 506,890 506,890 660,794 153,904 30.4%

Transfer to Net Position - - 100,276 - (100,276) -100.0%

TOTAL NON-DEPARTMENTAL 1,292,985 941,025 1,404,150 1,453,817 49,667 3.5%





Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3100514 514101 Other Fines/Bad Check - (1,450) (2,000) (2,000) - 0.0%

3100515 515101 Daily Bank Interest (869) (3,245) (869) (2,000) (1,131) 130.1%


3100516 516603 Util Chg/Augusta Srvc Auth (1,067) (1,634) (1,363) (1,100) 263 -19.3%

3100516 516608 Util Chg/Water Base Fee (1,098,524) (1,120,904) (1,110,591) (1,139,800) (29,209) 2.6%

3100516 516610 Util Chg/Water Consumption (2,779,232) (2,304,922) (2,809,761) (2,529,300) 280,461 -10.0%

3100516 516611 Util Chg/Water Connection (11,267) (19,834) (14,319) (33,796) (19,477) 136.0%

3100516 516612 Util Chg/Water Facility (107,188) (202,644) (106,392) (200,000) (93,608) 88.0%

3100516 516614 Util Chg/Disconnect Fee (38,952) (92,879) (77,664) (150,536) (72,872) 93.8%

3100516 516615 Util Chg/Re-connect Fee (12,515) (50) (229) - 229 -100.0%

3100516 516616 Util Chg/Penalties (119,107) (37,365) (93,075) - 93,075 -100.0%

3100516 516617 Util Chg/Interest (4,387) (12,109) (4,836) (6,693) (1,857) 38.4%

3100516 516618 Util Chg/Late Notice Fee (15,277) (67,903) (34,483) (70,897) (36,414) 105.6%

3100516 516654 Util Chg/Outside Work (3,289) (14,963) (14,549) (15,900) (1,351) 9.3%

3100518 518906 Misc/Sale of Surplus - (8) - - - -

3100518 518909 Misc/Sale of Equipment - (12,332) - - - -

3100518 518926 Misc/Fire Hydrant Water Sales - (210) - - - -

3100518 518935 Misc/Sale of Recyclables - (8,083) - - - -

3100518 518993 Misc/H20 Meters-Recy Brass (3,289) - - - - -

3100519 519901 Non-$ Rev/Contributed Capital - (152,750) - - - -

3100541 541231 Interfund Trnsf From/Sewer Fnd (150,000) (150,000) - (34,201) (34,201) -

3100541 541234 Interfund Trnsf From/Stormwtr (16,947) (16,947) (16,947) - 16,947 -100.0%

3100541 541903 Intrafund Trnsfr/From RE (54,860) - - (18,182) (18,182) -

TOTAL REVENUE (4,430,387) (4,251,880) (4,300,695) (4,239,450) 61,245 -1.4%


3104401 718071 DW/Overtime Wages - 4,893 - 6,392 6,392 -

3104401 719001 IW/Leaves - 8,646 - - - -

3104401 728001 Fringe Benefits 39,172 13,217 112,107 73,612 (38,495) -34.3%

3104401 731012 PS/Technical Services - - 300 450 150 50.0%

3104401 731037 PS/External Fleet Repair - - - 60 60 -

3104401 731094 PS/Mailing Services - 21,958 29,250 29,250 - 0.0%

3104401 733021 MC/Office Equipment 1,700 - 1,700 - (1,700) -100.0%


3104401 740010 ISC/Non-fuel Inventory - - 300 400 100 33.3%

3104401 740015 ISC/Shops Fuel Issuance - - - 2,250 2,250 -

3104401 752002 Comm-Postage/Parcel 26,250 10,517 1,000 120 (880) -88.0%

3104401 752010 Comm-Telephone 660 391 660 500 (160) -24.2%

3104401 752013 Comm-Cellular 450 608 1,300 1,800 500 38.5%



3104401 767009 M&S-Vehicle/Power Eq Supply - - - 300 300 -

3104401 767011 M&S-Uniforms - - 510 600 90 17.6%

3104401 767014 M&S-Other Operating Supply - - - 250 250 -

3104401 767018 M&S-Small Tools - - - 500 500 -

3104401 767028 M&S-Preprinted Checks/Forms 4,000 - - - - -

3104401 767041 M&S-Protective Clothing - 84 750 1,000 250 33.3%

3104401 768040 MP/NonCap-Comp Hardware - 600 1,650 4,306 2,656 161.0%

3104401 768041 MP/NonCap-Comp Software - - 420 1,125 705 167.9%

UTILITY CUSTOMER SERVICE 175,879 184,018 372,929 345,778 (27,151) -7.3%


3104402 718071 DW/Overtime Wages 7,485 984 7,485 3,500 (3,985) -53.2%

3104402 719001 IW/Leaves - 9,962 - - - -

3104402 728001 Fringe Benefits 21,231 17,824 21,650 19,849 (1,801) -8.3%

3104402 731035 PS/Equipment Repair 150 - 167 200 33 19.8%


3104402 731090 PS/Other 3,000 4,450 4,000 5,000 1,000 25.0%


3104402 740010 ISC/Non-fuel Inventory 2,000 1,418 1,000 500 (500) -50.0%


3104402 740015 ISC/Shops Fuel Issuance 1,086 1,064 953 1,025 72 7.6%

3104402 752013 Comm-Cellular 552 304 552 420 (132) -23.9%

3104402 755001 Education-Registration Fees 4,300 3,564 - 95 95 -

REVENUES

EXPENSES



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3104402 755002 Education-Travel/Mileage 300 862 - - - -

3104402 755004 Education-Meals 476 225 - 30 30 -

3104402 755007 Education-Lodging 600 698 - - - -

3104402 767009 M&S-Vehicle/Power Eq Supply 100 17 - 100 100 -

3104402 767011 M&S-Uniforms - - - 120 120 -

3104402 767014 M&S-Other Operating Supply - 304 - 1,500 1,500 -

3104402 767041 M&S-Protective Clothing 225 220 225 250 25 11.1%


3104402 768040 MP/NonCap-Comp Hardware - - 3,540 - (3,540) -100.0%


MISS UTILITY LOCATING 77,082 62,765 76,556 83,555 6,999 9.1%



3104410 719001 IW/Leaves - 53,266 - - - -

3104410 728001 Fringe Benefits 211,672 153,324 214,171 269,317 55,146 25.7%

3104410 731004 PS/Engineering Architectural 78,262 17,286 78,262 24,000 (54,262) -69.3%

3104410 731006 PS/Temp Help Services 5,000 - 5,000 7,725 2,725 54.5%

3104410 731012 PS/Technical Services 300 - - - - -

3104410 731035 PS/Equipment Repair - 984 - - - -


3104410 731084 PS/Meter Reading - 59,204 - - - -

3104410 731090 PS/Other 5,000 - - - - -



3104410 740001 ISC/Internal Equipment Maint 500 1,046 750 750 - 0.0%

3104410 740010 ISC/Non-fuel Inventory 3,000 3,640 2,500 2,000 (500) -20.0%



3104410 740016 ISC/Internal Equip Rent 101,548 - - - - -

3104410 750002 Misc City Business-Meals - 29 - - - -


3104410 752002 Comm-Postage/Parcel - 3 25 25 - 0.0%

3104410 752010 Comm-Telephone 1,865 403 1,865 1,865 - 0.0%

3104410 752013 Comm-Cellular 3,384 1,326 2,232 1,680 (552) -24.7%

3104410 752018 Comm-Tablet/Air Cards - 1,248 720 720 - 0.0%


3104410 755001 Education-Registration Fees 2,605 975 2,640 4,366 1,726 65.4%

3104410 755002 Education-Travel/Mileage - - - 25 25 -

3104410 755004 Education-Meals 250 - - 250 250 -



3104410 758010 Misc Other-Permit/Licenses - - - 5 5 -

3104410 758099 Misc Other-Depreciation - 804,455 - - - -


3104410 767002 M&S-Food Supplies - - 250 550 300 120.0%

3104410 767007 M&S-Repair/Maint Supplies 500 - 500 500 - 0.0%

3104410 767009 M&S-Vehicle/Power Eq Supply 5,000 10,025 3,000 6,600 3,600 120.0%

3104410 767011 M&S-Uniforms 2,700 1,568 2,400 2,100 (300) -12.5%


3104410 767018 M&S-Small Tools 3,993 4,521 4,600 4,830 230 5.0%


3104410 767046 M&S-Safety Equipment 2,000 899 2,000 2,000 - 0.0%

3104410 768040 MP/NonCap-Comp Hardware 2,850 4,176 3,150 - (3,150) -100.0%

3104410 768041 MP/NonCap-Comp Software 1,110 1,194 1,260 - (1,260) -100.0%

3104410 768070 MP/NonCap-Equipment 8,828 6,173 5,100 5,355 255 5.0%

WATER ADMINISTRATION 957,980 1,523,937 885,599 853,354 (32,245) -3.6%


3104415 718071 DW/Overtime Wages 182 171 272 332 60 22.1%

3104415 719001 IW/Leaves - 5,304 - - - -

3104415 728001 Fringe Benefits 24,605 25,210 26,664 30,313 3,649 13.7%

3104415 731011 PS/Printing & Binding 200 - 200 200 - 0.0%

3104415 731035 PS/Equipment Repair 195 - 195 75 (120) -61.5%


3104415 733040 MC/Software Maintenance 2,000 400 2,000 2,000 - 0.0%




Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3104415 740015 ISC/Shops Fuel Issuance - 197 435 451 16 3.7%


3104415 752013 Comm-Cellular 312 304 355 332 (23) -6.5%


3104415 755002 Education-Travel/Mileage - 156 - 52 52 -

3104415 755004 Education-Meals 34 102 38 57 19 50.0%


3104415 755008 Education-Books/Materials 100 - 100 100 - 0.0%

3104415 758003 Misc Other-Dues & Assoc - 90 - 90 90 -


3104415 767009 M&S-Vehicle/Power Eq Supply 100 - - 50 50 -

3104415 767011 M&S-Uniforms 36 14 - - - -

3104415 767018 M&S-Small Tools 50 28 50 50 - 0.0%

3104415 767029 M&S-Public Education 300 - 300 300 - 0.0%

3104415 767041 M&S-Protective Clothing 125 - 125 125 - 0.0%

3104415 767046 M&S-Safety Equipment 820 - - - - -

3104415 768040 MP/NonCap-Comp Hardware - - 1,050 - (1,050) -100.0%

3104415 768041 MP/NonCap-Comp Software - - 420 10,700 10,280 2447.6%

BACKFLOW PREVENTION 70,200 68,100 73,969 87,967 13,998 18.9%



3104420 719001 IW/Leaves - 25,892 - - - -

3104420 728001 Fringe Benefits 121,499 116,301 124,321 123,019 (1,302) -1.0%

3104420 731004 PS/Engineering Architectural 15,000 9,288 - - - -

3104420 731011 PS/Printing & Binding 213 - 150 150 - 0.0%


3104420 731031 PS/Building & Grounds Repair 2,500 3,925 5,200 19,499 14,299 275.0%

3104420 731035 PS/Equipment Repair 94,689 9,109 6,480 4,602 (1,878) -29.0%


3104420 731044 PS/Sampling & Testing 28,000 8,485 28,420 17,500 (10,920) -38.4%

3104420 731049 PS/Extermination Services 850 198 240 198 (42) -17.5%

3104420 731090 PS/Other 3,116 5,035 1,610 2,889 1,279 79.4%

3104420 733027 MC/Equipment Repair 28,943 16,587 71,926 32,896 (39,030) -54.3%

3104420 733040 MC/Software Maintenance - 2,547 - 2,970 2,970 -

3104420 736003 Public Notice Advertising 361 - 250 250 - 0.0%


3104420 740010 ISC/Non-fuel Inventory - 217 100 286 186 186.0%


3104420 740015 ISC/Shops Fuel Issuance 1,355 561 936 975 39 4.2%


3104420 751005 Other Charges-Serv Auth Water 8,930 16,465 9,225 16,465 7,240 78.5%

3104420 751006 Other Charges-Gas/Diesel NonVh 1,433 7,638 830 3,126 2,296 276.6%


3104420 752002 Comm-Postage/Parcel 33 - 30 29 (1) -3.3%

3104420 752010 Comm-Telephone 5,105 4,936 4,490 5,214 724 16.1%

3104420 752013 Comm-Cellular 1,464 1,369 1,600 1,480 (120) -7.5%


3104420 755002 Education-Travel/Mileage 200 912 175 1,225 1,050 600.0%

3104420 755004 Education-Meals 340 334 350 675 325 92.9%

3104420 755007 Education-Lodging 1,339 1,442 1,390 1,636 246 17.7%

3104420 755008 Education-Books/Materials 200 283 110 184 74 67.3%


3104420 758010 Misc Other-Permit/Licenses 32,556 29,680 32,196 29,924 (2,272) -7.1%

3104420 767001 M&S-Office Supplies 751 443 855 471 (384) -44.9%


3104420 767009 M&S-Vehicle/Power Eq Supply 250 - - 405 405 -

3104420 767011 M&S-Uniforms 341 370 341 340 (1) -0.3%

3104420 767014 M&S-Other Operating Supply 1,794 2,170 2,045 1,817 (228) -11.1%

3104420 767018 M&S-Small Tools 250 780 200 596 396 198.0%

3104420 767026 M&S-Chemicals 20,839 22,892 21,152 24,037 2,885 13.6%

3104420 767027 M&S-Laboratory Supplies 4,469 6,125 4,290 5,057 767 17.9%

3104420 767041 M&S-Protective Clothing 1,125 777 1,125 1,188 63 5.6%

3104420 767046 M&S-Safety Equipment 166 - 55 55 - 0.0%

3104420 767080 M&S-Construction Materials 750 298 135 158 23 17.0%

3104420 768010 MP/NonCap-Furniture/Fixtures 263 3,533 310 - (310) -100.0%



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3104420 768040 MP/NonCap-Comp Hardware 475 2,046 6,075 878 (5,197) -85.5%

3104420 768041 MP/NonCap-Comp Software 185 2,586 1,680 375 (1,305) -77.7%

3104420 768065 MP/NonCap-Signs/Components - 2,846 - - - -


3104420 784002 Cap-Machinery & Equipment - - 6,500 - (6,500) -100.0%

3104420 784007 Cap-Motor Vehicles 15,000 - 15,000 - (15,000) -100.0%

WATER SOURCE MAINTENANCE 867,639 777,854 834,544 789,812 (44,732) -5.4%

3104421 740010 ISC/Non-fuel Inventory 6,000 4,999 3,000 5,000 2,000 66.7%

3104421 754020 Leases/Rentals-RR Crossing 1,070 1,014 1,600 1,600 - 0.0%

3104421 767080 M&S-Construction Materials 10,500 - 10,500 - (10,500) -100.0%


WATER LINE MAINTENANCE 47,570 11,313 45,100 21,787 (23,313) -51.7%

3104422 731035 PS/Equipment Repair 8,723 3,959 8,225 4,329 (3,896) -47.4%

3104422 731090 PS/Other 4,324 - - - - -

3104422 733027 MC/Equipment Repair 2,627 150 2,666 2,592 (74) -2.8%

3104422 733029 MC/Water Tanks 62,045 52,689 74,454 74,454 - 0.0%


3104422 751002 Other Charges-Gas Utility 415 1,135 388 338 (50) -12.9%

3104422 751006 Other Charges-Gas/Diesel NonVh 2,397 931 570 501 (69) -12.1%

3104422 767007 M&S-Repair/Maint Supplies 1,873 489 1,680 1,168 (512) -30.5%

3104422 767014 M&S-Other Operating Supply 485 69 475 95 (380) -80.0%

3104422 767080 M&S-Construction Materials 750 - 65 - (65) -100.0%

3104422 768005 MP/NonCap-Comm Equipment 1,000 - 1,000 14,625 13,625 1362.5%

3104422 768070 MP/NonCap-Equipment 4,340 - 3,225 286 (2,939) -91.1%

3104422 768096 MP/NonCap-Parts for Repairs - - 22,250 11,000 (11,250) -50.6%

3104422 784002 Cap-Machinery & Equipment 7,500 - - - - -

PUMP STATION & TANK MAINTENANCE 124,979 90,745 143,998 140,594 (3,404) -2.4%

3104423 731044 PS/Sampling & Testing 150 - 150 150 - 0.0%

3104423 731090 PS/Other 1,700 - 1,700 10,556 8,856 520.9%

3104423 731098 PS/Water Meter Replacement 554,148 451,693 175,000 145,280 (29,720) -17.0%



NEW WATER LINES 816,073 835,132 463,850 462,786 (1,064) -0.2%

3109300 793011 Transfers to-General Fund 476,415 476,415 476,415 660,794 184,379 38.7%

3109300 793032 Transfer to-Sewer Fund 8,805 8,805 8,805 - (8,805) -100.0%

3109300 793033 Transfer to-Garbage Fund 21,670 21,670 21,670 - (21,670) -100.0%

TRANSFERS TO OTHER FUNDS 506,890 506,890 506,890 660,794 153,904 30.4%

3109301 793058 Transfer to-Net Position - - 100,276 - (100,276) -100.0%

TRANSFER TO NET POSITION - - 100,276 - (100,276) -100.0%

3109510 731041 PS/Paying Agent Fee City 435 - 435 - (435) -100.0%

3109510 758097 Misc OC/Amortization Expense - (24,133) - - - -

3109510 791001 Debt Principal Payments-City 323,269 - 318,760 360,665 41,905 13.1%

3109510 792001 Debt Interest Payments-City 462,391 458,269 477,789 432,358 (45,431) -9.5%

DEBT-RELATED EXPENSES 786,095 434,135 796,984 793,023 (3,961) -0.5%

TOTAL EXPENSES 4,430,387 4,494,889 4,300,695 4,239,450 (61,245) -1.4%


Sewer Fund (Fund 320)

The Sewer Fund includes the following divisions: Administration, Waste Water Treatment Plant

Operations, Sewer Line Maintenance, Oil & Grease Program, Infiltration & Inflow, Pump Station

Maintenance, New Line Construction and Outside Work. The final division, Non-Departmental, includes

transfers to other funds and debt service.

The City’s sewer infrastructure primarily consists of 124 miles of mainline pipe, eight lift stations, 2,800

manholes, and a six million gallons per day Wastewater Treatment Plant.

The City of Waynesboro owns, operates, and maintains a six million gallons per day wastewater treatment

plant with biological nutrient removal, and UV disinfection. This $42 million facility has been online since

August of 2010.

The principal objective of the treatment plant is to discharge wastewater without danger to human health

or detrimental effect to the environment. Once treated, the water is released into the South River, a

tributary of the Shenandoah-Potomac River in the Chesapeake Bay Watershed. The Waynesboro

Wastewater Treatment Plant must meet stringent regulations for nutrient discharge due to the

Chesapeake Bay Preservation Act.

The Sewer Collection Department provides the following services:

• Flushing and sawing;

• Inspections of sewer assets;

• Main line installation, replacement, and repair;

• Manhole installation and rehabilitation;

• Open blockages;

• Overflow response;

• Service line installation, replacement, and repair.


Sewer Fund Summary

The Sewer Fund generates revenue to fund operations primarily through consumption charges billed to

sewer customers based on water usage, and fixed base fees charged to customers based on the size of

the customer’s water connection.

No rate increase is included in 2021.

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Rev From Use of Money (16,869) (65,477) (16,020) (27,697) 849 -5.0%

Augusta Srvc Auth (215,838) (220,585) (227,893) (230,000) (12,055) 5.6%

Sewer Consumption (4,284,132) (3,799,707) (4,331,257) (4,000,600) (47,125) 1.1%

Sewer Connection (5,325) (11,650) (4,214) (7,425) 1,111 -20.9%

Sewer Facility (188,605) (294,406) (168,893) (225,000) 19,712 -10.5%

I&I Fee (1,523,397) (1,553,206) (1,540,154) (1,570,300) (16,757) 1.1%

Outside Work (4,457) (15) (2,944) - 1,513 -33.9%

Miscellaneous Revenue (6,746) (760) (1,140) - 5,606 -83.1%


Interfund Trnsf From Water Fnd (8,805) (8,805) (8,805) - - 0.0%

Intrafund Trnsfr From Net Position - (4) - (65,700) -

TOTAL SEWER REVENUE (6,254,174) (6,122,035) (6,301,320) (6,126,722) 174,598 -2.8%

REVENUE


CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Salaries & Wages 949,814 932,911 1,034,424 1,018,806 84,610 8.9%

Fringe Benefits 427,140 333,746 449,562 486,408 22,422 5.2%



Advertising 797 - 623 250 (174) -21.8%

Internal Service Charges 188,025 121,680 219,480 153,139 31,455 16.7%

Other Charges 323,355 395,306 329,960 349,196 6,605 2.0%

Communications 9,073 7,004 10,235 13,760 1,162 12.8%

Insurances 21,122 27,735 22,445 29,122 1,323 6.3%

Leases and Rentals 4,404 6,547 5,300 7,575 896 20.3%

Education & Training 13,783 11,008 12,830 13,605 (953) -6.9%

Misc Other Charges 17,242 2,220,441 15,842 16,673 (1,400) -8.1%


Major Purchase/Non-capital 42,919 72,151 68,850 72,880 25,931 60.4%

Capital Outlay 316,400 - 104,116 132,116 (212,284) -67.1%

Debt Principal Payments 1,505,628 - 1,439,112 2,125,534 (66,516) -4.4%

Debt Interest Payments 860,075 816,037 988,028 219,097 127,953 14.9%

Transfers to Other Funds 636,220 636,220 582,220 606,585 (54,000) -8.5%

Transfer to Net Position 268,885 - 299,350 38,360 30,465 11.3%

TOTAL SEWER FUND EXPENSES 6,254,174 6,121,973 6,301,320 6,126,722 (174,598) -2.8%

EXPENSES


Sewer Departmental Summaries

Sewer Administration (3204670)

Sewer Administration provides for labor, expenses and overhead associated with the maintenance and operation of the sewer system. Significant changes for 2021:

• Purchased services decreased due to planned engineering costs for 2021.



• Capital outlay increased for equipment replacement needs in 2021.

SEWER ADMINISTRATIONFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 267,310 175,774 283,019 299,735 16,716 5.9%


Maintenance Contracts 4,500 4,800 5,650 6,500 850 15.0%


Other Charges 8,578 9,044 8,578 8,694 116 1.4%

Communications 5,543 2,837 5,543 9,925 4,382 79.1%

Education 5,534 3,510 4,800 7,764 2,964 61.8%

Misc Other Charges - 2,215,377 - 195 195 -



Capital Outlay 267,400 - 5,000 40,000 35,000 700.0%

TOTAL SEWER ADMINISTRATION 1,177,612 3,030,741 1,104,297 1,086,395 (17,902) -1.6%


Wastewater Treatment Plant (3204671)

The City of Waynesboro owns, operates, and maintains a six million gallons per day wastewater treatment plant with biological nutrient removal, and UV disinfection. The costs for operating and maintaining the Wastewater Treatment Plant are accounted for in this division. Significant changes for 2021:

• Purchased services increased overall based on analysis of the prior three years’ average expenses.

• Other charges increase based on anticipated increases in utility charges.

• Materials and supplies increased based on analysis of the prior three years’ average expenses.

• Capital outlay decreased due to the equipment replacement needs for 2021.

SEWAGE TREATMENT PLANTFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 388,900 420,318 438,849 438,127 (722) -0.2%

Fringe Benefits 143,283 148,014 166,543 186,673 20,130 12.1%



Advertising 797 - 623 250 (373) -59.9%


Other Charges 271,341 320,026 276,570 292,548 15,978 5.8%

Communications 3,148 3,556 3,510 3,835 325 9.3%

Insurances 21,122 27,735 22,445 29,122 6,677 29.7%

Leases/Rentals 2,237 4,825 2,800 4,375 1,575 56.3%

Education 7,694 7,393 7,475 5,841 (1,634) -21.9%

Misc Other Charges 15,810 16,460 15,842 16,478 636 4.0%



Capital Outlay 35,000 - 62,000 35,000 (27,000) -43.5%

TOTAL SEWAGE TREATMENT PLANT 1,357,162 1,364,031 1,359,078 1,427,102 68,024 5.0%


Sewer Other (3204672 through 3204677)

The Sewer Fund operates several additional divisions which perform various tasks in support of Sewer operations. The divisions are: Sewer Line Maintenance (3204672) I&I Remediation (3204674) Pump Station Maintenance (3204676) New Line Construction (3204677) Significant changes for 2021:

• Purchased services increased due to planned rehab work on the Club Court pump station.

• Internal service charges increased by approximately $20,000 as a result of the increase in new sewer

line replacement (above).

• Major purchase/non-capital decreased due to equipment replacement needs for 2021.

• Capital outlay increased due to equipment replacement needs for 2021.

SEWER OTHERFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 45,645 25,868 - - - -

Fringe Benefits 16,547 9,958 - - - -




Other Charges 43,436 66,237 44,812 47,954 3,142 7.0%

Communications 382 611 1,182 - (1,182) -100.0%

Leases/Rentals 2,167 1,722 2,500 3,200 700 28.0%

Education 555 105 555 - (555) -100.0%

Misc Other Charges 1,432 - - - - -

Materials & Supplies 75,006 24,465 66,223 64,990 (1,233) -1.9%


Capital Outlay 14,000 - 37,116 57,116 20,000 53.9%

TOTAL SEWER OTHER 447,698 284,094 528,341 623,649 95,308 18.0%


Sewer Non-Departmental (3209000s)

Transfers to other funds and debt service are accounted for here. The Sewer Fund makes a yearly transfer to the General Fund for administrative and overhead costs. In an effort to minimize costs City-wide, the enterprise funds do not have separate administrative staff to perform functions such as human resources administration, accounts payable, payroll, or collections. These services are provided by the General Fund, which is compensated via an inter-fund transfer. The time spent dealing with enterprise fund matters by the City Attorney, City Manager, Deputy City Manager, and other positions that offer support to the enterprise funds are also paid for as part of the inter-fund transfer. The Sewer Fund makes a transfer to the Water Fund for billing and customer service services that Water Fund employees provide to Sewer Fund customers. Significant changes for 2021:

• Debt principal and interest payments changed to reflect the actual scheduled payments due in 2021

based on the amortization schedules.

• The transfer to the Water fund is for meter replacements.

• Transfer to net position decreased based on projected revenues exceeding expenses by a smaller

margin in 2021.

• There is no transfer to the Sewer Capital Projects fund in 2021.

SEWER NON-DEPARTMENTALFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGEPurchased Services 894 2,247 894 - (894) -100.0%

Misc Other Charges - (11,396) - - - -

Debt Principal Payments 1,505,628 - 1,439,112 2,125,534 686,422 47.7%


Transfers to General Fund 486,220 486,220 486,220 572,384 86,164 17.7%

Transfers to Water Fund 150,000 150,000 - 34,201 34,201 -

Transfer to Net Position 268,885 - 299,350 38,360 (260,990) -87.2%

Transfers to SwrCapProj - - 96,000 - (96,000) -100.0%

TOTAL SEWER NON-DEPT. 3,271,702 1,443,108 3,309,604 2,989,576 (320,028) -9.7%





Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021% Change

3200515 515101 Daily Bank Interest (1,020) (3,641) (1,020) (2,562) (1,542) 151.2%


3200515 515116 2008 GO Bond Interest - (20,843) - - - -

3200515 515117 2010 BAB Interest - (2,377) - - - -

3200515 515118 2010 TE Bonds Interest - (3,428) - - - -

3200516 516603 Util Chg/Augusta Srvc Auth (215,838) (220,585) (227,893) (230,000) (2,107) 0.9%

3200516 516620 Util Chg/Sewer Consumption (4,284,132) (3,799,707) (4,331,257) (4,000,600) 330,657 -7.6%

3200516 516621 Util Chg/Sewer Connection (5,325) (11,650) (4,214) (7,425) (3,211) 76.2%

3200516 516622 Util Chg/Sewer Facility (188,605) (294,406) (168,893) (225,000) (56,107) 33.2%

3200516 516624 Util Chg/I&I Fee (1,523,397) (1,553,206) (1,540,154) (1,570,300) (30,146) 2.0%

3200516 516654 Util Chg/Outside Work (4,457) (15) (2,944) - 2,944 -100.0%

3200518 518935 Misc/Sale of Recyclables - (606) - - - -

3200518 518987 Misc/Demand Rspns/Nutr Credit (6,746) (154) (1,140) - 1,140 -100.0%

3200519 519901 Non-$ Rev/Contributed Capital - (167,420) - - - -

3200541 541230 Interfund Trnsf From/Water Fnd (8,805) (8,805) (8,805) - 8,805 -100.0%

3200541 541240 Interfund Trns frm/Cap Prjct - (4) - - - -

3200541 541903 Intrafund Trnsfr/From RE - - - (65,700) (65,700) -

TOTAL REVENUE (6,254,174) (6,122,035) (6,301,320) (6,126,722) 174,598 -2.8%



3204670 719001 IW/Leaves - 64,906 - - - -

3204670 728001 Fringe Benefits 267,310 175,774 283,019 299,735 16,716 5.9%

3204670 731004 PS/Engineering Architectural - 21,589 75,499 46,000 (29,499) -39.1%

3204670 731006 PS/Temp Help Services 5,000 6,024 5,000 7,725 2,725 54.5%

3204670 731035 PS/Equipment Repair - - - 6,000 6,000 -


3204670 731038 PS/Damaged Property Repair - 710 - 1,000 1,000 -

3204670 733040 MC/Software Maintenance 4,500 4,800 5,650 6,500 850 15.0%

3204670 740001 ISC/Internal Equipment Maint 900 1,395 1,000 1,000 - 0.0%




3204670 751001 Other Charges-Electrical Utili 2,800 3,129 2,800 2,916 116 4.1%


3204670 752002 Comm-Postage/Parcel 750 1 750 1,750 1,000 133.3%

3204670 752010 Comm-Telephone 1,865 403 1,865 1,865 - 0.0%

3204670 752013 Comm-Cellular 2,928 1,217 1,488 2,100 612 41.1%

3204670 752018 Comm-Tablet/Air Cards - 1,217 1,440 4,210 2,770 192.4%



3204670 755004 Education-Meals 464 - 200 560 360 180.0%

3204670 755007 Education-Lodging 880 - 500 1,000 500 100.0%


3204670 758010 Misc Other-Permit/Licenses - 10 - 5 5 -

3204670 758099 Misc Other-Depreciation - 2,215,367 - - - -


3204670 767002 M&S-Food Supplies - - - 300 300 -


3204670 767011 M&S-Uniforms 3,000 2,024 3,000 2,580 (420) -14.0%

3204670 767014 M&S-Other Operating Supply 1,500 1,407 1,500 3,000 1,500 100.0%

3204670 767018 M&S-Small Tools 1,750 2,254 1,750 2,000 250 14.3%


3204670 767046 M&S-Safety Equipment 2,675 65 1,750 1,750 - 0.0%


3204670 768040 MP/NonCap-Comp Hardware 3,400 2,750 3,150 - (3,150) -100.0%

REVENUES

EXPENSES



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021% Change

3204670 768041 MP/NonCap-Comp Software 740 806 1,260 - (1,260) -100.0%

3204670 768065 MP/NonCap-Signs/Components - 1,184 1,200 1,200 - 0.0%

3204670 768070 MP/NonCap-Equipment 2,000 1,752 2,000 3,200 1,200 60.0%

3204670 768071 MP/NonCap-Safety Equip 3,000 645 3,000 3,000 - 0.0%

3204670 784002 Cap-Machinery & Equipment 17,400 - 5,000 5,000 - 0.0%

3204670 784007 Cap-Motor Vehicles 250,000 - - - - -

3204670 784008 Cap-Heavy Equipment - - - 35,000 35,000 -

SEWER ADMINISTRATION 1,177,612 3,030,741 1,104,297 1,086,395 (17,902) -1.6%



3204671 719001 IW/Leaves - 29,146 - - - -

3204671 728001 Fringe Benefits 143,283 148,014 166,543 186,673 20,130 12.1%


3204671 731031 PS/Building & Grounds Repair 5,700 - 7,500 4,888 (2,612) -34.8%


3204671 731037 PS/External Fleet Repair 500 1,447 - 758 758 -

3204671 731044 PS/Sampling & Testing 19,146 14,028 12,630 14,282 1,652 13.1%


3204671 731059 PS/Uniform Rent or Cleaning 5,148 4,861 5,238 5,804 566 10.8%

3204671 731060 PS/Waste Collection & Disp 5,000 2,719 5,000 5,968 968 19.4%

3204671 731090 PS/Other 1,636 1,589 915 10,122 9,207 1006.2%

3204671 733027 MC/Equipment Repair 18,471 13,522 16,856 16,856 - 0.0%

3204671 733040 MC/Software Maintenance - 2,185 - 990 990 -

3204671 736003 Public Notice Advertising 797 - 623 250 (373) -59.9%

3204671 740001 ISC/Internal Equipment Maint 150 440 200 210 10 5.0%

3204671 740010 ISC/Non-fuel Inventory 174 877 130 399 269 206.9%




3204671 751004 Other Charges-Fuel Oil 4,500 26,336 10,285 14,427 4,142 40.3%

3204671 751006 Other Charges-Gas/Diesel NonVh 5,500 8,985 7,300 4,493 (2,807) -38.5%

3204671 751009 Other Charges-Propane 3,341 2,223 4,385 2,038 (2,347) -53.5%


3204671 752010 Comm-Telephone 1,808 1,995 1,885 1,965 80 4.2%

3204671 752013 Comm-Cellular 1,272 1,065 1,570 1,315 (255) -16.2%

3204671 752018 Comm-Tablet/Air Cards - 489 - 502 502 -

3204671 753004 Insurances-Flood 21,122 27,735 22,445 29,122 6,677 29.7%

3204671 754004 Leases/Rentals-Equip Non-Off 2,237 4,825 2,800 4,375 1,575 56.3%



3204671 755004 Education-Meals 282 190 280 258 (22) -7.9%




3204671 758010 Misc Other-Permit/Licenses 9,924 10,315 9,891 10,201 310 3.1%

3204671 758014 Misc OC/CDL - - 70 - (70) -100.0%


3204671 767007 M&S-Repair/Maint Supplies 22,946 21,957 19,935 20,231 296 1.5%

3204671 767009 M&S-Vehicle/Power Eq Supply 800 2,211 - 1,074 1,074 -

3204671 767011 M&S-Uniforms 90 148 90 161 71 78.9%


3204671 767018 M&S-Small Tools 1,486 734 1,710 2,050 340 19.9%

3204671 767026 M&S-Chemicals 179,500 222,196 187,000 211,600 24,600 13.2%

3204671 767027 M&S-Laboratory Supplies 7,872 8,165 8,520 7,901 (619) -7.3%

3204671 767041 M&S-Protective Clothing 1,625 1,312 1,625 1,813 188 11.6%

3204671 767046 M&S-Safety Equipment - 274 520 397 (123) -23.7%

3204671 767080 M&S-Construction Materials - 116 500 - (500) -100.0%

3204671 768010 MP/NonCap-Furniture/Fixtures 975 778 685 - (685) -100.0%



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021% Change

3204671 768034 MP/NonCap-Lab Equipment 1,000 638 2,900 4,198 1,298 44.8%

3204671 768040 MP/NonCap-Comp Hardware 6,175 2,701 3,975 4,390 415 10.4%

3204671 768041 MP/NonCap-Comp Software 2,405 1,765 1,260 375 (885) -70.2%

3204671 768065 MP/NonCap-Signs/Components - 860 - - - -

3204671 768070 MP/NonCap-Equipment 2,792 - 9,515 8,865 (650) -6.8%

3204671 768083 MP/Non-Cap-Buildings/Shelters - 4,482 - - - -

3204671 768096 MP/NonCap-Parts for Repairs 14,432 51,307 11,075 30,452 19,377 175.0%

3204671 784002 Cap-Machinery & Equipment 35,000 - - 35,000 35,000 -

3204671 784007 Cap-Motor Vehicles - - 62,000 - (62,000) -100.0%

SEWAGE TREATMENT PLANT 1,357,162 1,364,031 1,359,078 1,427,102 68,024 5.0%


3204672 754020 Leases/Rentals-RR Crossing 2,167 1,722 2,500 3,200 700 28.0%

3204672 767009 M&S-Vehicle/Power Eq Supply 7,500 3,782 - - - -

3204672 767080 M&S-Construction Materials 16,800 4,983 15,000 5,000 (10,000) -66.7%

SEWER LINE MAINTENANCE 31,080 63,975 42,500 23,200 (19,300) -45.4%

3204674 718001 DW/Full Time Salaries & Wages 45,645 21,735 - - - -


3204674 719001 IW/Leaves - 3,498 - - - -

3204674 728001 Fringe Benefits 16,547 9,958 - - - -

3204674 731004 PS/Engineering Architectural - 1,157 22,000 - (22,000) -100.0%

3204674 731035 PS/Equipment Repair 6,000 3,400 6,000 - (6,000) -100.0%

3204674 731037 PS/External Fleet Repair 100 - 100 - (100) -100.0%

3204674 731055 PS/Contracted Services - 2,495 2,995 - (2,995) -100.0%

3204674 740001 ISC/Internal Equipment Maint 100 - 50 - (50) -100.0%


3204674 740015 ISC/Shops Fuel Issuance 500 495 328 - (328) -100.0%

3204674 752002 Comm-Postage/Parcel 50 3 50 - (50) -100.0%

3204674 752013 Comm-Cellular 332 304 332 - (332) -100.0%

3204674 752018 Comm-Tablet/Air Cards - 304 800 - (800) -100.0%

3204674 755001 Education-Registration Fees 555 105 555 - (555) -100.0%

3204674 758003 Misc Other-Dues & Assoc 1,432 - - - - -

3204674 767001 M&S-Office Supplies 250 - 1,720 - (1,720) -100.0%

3204674 767009 M&S-Vehicle/Power Eq Supply 100 - 100 - (100) -100.0%


3204674 767018 M&S-Small Tools 200 28 200 - (200) -100.0%

3204674 767041 M&S-Protective Clothing 188 215 188 - (188) -100.0%

3204674 767080 M&S-Construction Materials 250 - 250 - (250) -100.0%

3204674 768070 MP/NonCap-Equipment 5,000 1,795 5,000 - (5,000) -100.0%

3204674 784002 Cap-Machinery & Equipment 14,000 - - - - -

I&I REMEDIATION 92,173 47,210 41,870 - (41,870) -100.0%

3204676 731004 PS/Engineering Architectural 27,500 47,800 - - - -

3204676 731031 PS/Building & Grounds Repair 49,000 - 5,000 120,500 115,500 2310.0%


3204676 731090 PS/Other 964 516 680 172 (508) -74.7%

3204676 733027 MC/Equipment Repair 6,845 1,143 5,185 3,055 (2,130) -41.1%


3204676 751002 Other Charges-Gas Utility 613 682 625 640 15 2.4%

3204676 751003 Other Charges-Water/Sewer Util 721 1,551 755 1,014 259 34.3%

3204676 751006 Other Charges-Gas/Diesel NonVh 2,200 1,664 2,920 943 (1,977) -67.7%

3204676 751009 Other Charges-Propane 1,152 2,530 1,512 1,378 (134) -8.9%



3204676 767026 M&S-Chemicals 2,600 - 2,520 1,476 (1,044) -41.4%

3204676 767046 M&S-Safety Equipment 1,632 - 403 247 (156) -38.7%

3204676 768005 MP/NonCap-Comm Equipment 1,000 - 1,000 1,000 - 0.0%

3204676 768070 MP/NonCap-Equipment - - 22,830 16,200 (6,630) -29.0%

3204676 784002 Cap-Machinery & Equipment - - 37,116 57,116 20,000 53.9%

PUMP STATION MAINTENANCE 174,445 166,780 153,971 290,449 136,478 88.6%



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021% Change

3204677 731050 PS/Construction - - 140,000 140,000 - 0.0%

3204677 731090 PS/Other - - - 10,000 10,000 -

3204677 740010 ISC/Non-fuel Inventory 107,500 (866) 107,500 107,500 - 0.0%


NEW LINE CONSTRUCTION 150,000 6,129 290,000 310,000 20,000 6.9%

3209300 793011 Transfers to-General Fund 486,220 486,220 486,220 572,384 86,164 17.7%

3209300 793031 Transfers to-Water Fund 150,000 150,000 - 34,201 34,201 -

3209300 793325 Transfers to-SwrCapProj - - 96,000 - (96,000) -100.0%

TRANSFERS TO OTHER FUNDS 636,220 636,220 582,220 606,585 24,365 4.2%

3209301 793058 Transfer to-Net Position 268,885 - 299,350 38,360 (260,990) -87.2%

TRANSFER TO NET POSITION 268,885 - 299,350 38,360 (260,990) -87.2%

3209510 731041 PS/Paying Agent Fee City 894 2,247 894 - (894) -100.0%

3209510 758097 Misc OC/Amortization Expense - (11,396) - - - -

3209510 791001 Debt Principal Payments-City 1,505,628 - 1,439,112 2,125,534 686,422 47.7%

3209510 792001 Debt Interest Payments-City 860,075 816,037 988,028 219,097 (768,931) -77.8%

DEBT-RELATED EXPENSES 2,366,597 806,888 2,428,034 2,344,631 (83,403) -3.4%

TOTAL EXPENSES 6,254,174 6,121,973 6,301,320 6,126,722 (174,598) -2.8%


Refuse Fund (Fund 330)

The Refuse Fund includes the following divisions: Refuse Collection, Bulk Collections (Knuckleboom),

Building and Grounds Maintenance, Administration & Recycling, and Non-departmental.

The City of Waynesboro offers a refuse collection program available to all residents of the City. The

program costs $14.50 per month and includes weekly collection of one City-issued 96-gallon can and two

annual bulk item refuse pickups. No rate increase was included for 2021.

Refuse Fund Summary

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Rev From Use of Money (4,517) (14,244) (4,517) (10,381) - 0.0%

Refuse Collection (1,164,836) (1,150,517) (1,181,777) (1,150,323) (16,941) 1.5%

Special Refuse P/U (588) (600) (652) (588) (64) 10.9%

Miscellaneous (3,934) (913) (4,737) - (803) 20.4%

Litter Grants (6,074) (6,207) (6,074) (5,000) - 0.0%

Transfer From Water Fnd (21,670) (21,670) (21,670) - - 0.0%

Transfer From Net Position - - (19,776) (1,192) (19,776) -

TOTAL REFUSE REVENUE (1,201,619) (1,194,151) (1,239,203) (1,167,484) 71,719 -5.8%

REVENUE

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Salaries & Wages 448,792 352,175 474,552 469,561 25,760 5.7%

Fringe Benefits 251,265 146,934 284,675 250,911 33,410 13.3%


Maintenance Contracts 5,220 3,000 4,720 4,720 (500) -9.6%


Other Charges 18,628 17,409 18,628 17,836 - 0.0%

Communications 7,399 3,949 5,319 5,675 (2,080) -28.1%

Leases/Rentals 2,700 11,250 2,935 11,504 235 8.7%

Education 280 - 280 2,310 - 0.0%

Misc Other Charges 5,000 102,274 5,000 5,190 - 0.0%



Transfers to General Fund 243,986 243,986 243,986 240,824 - -

Transfer to Net Position 21,331 - - - (21,331) -100.0%

TOTAL REFUSE EXPENSES 1,201,619 1,112,493 1,239,203 1,167,484 (71,719) -5.8%

EXPENSES


Refuse Departmental Summaries

Refuse Collection (3304230)

The refuse collection operation provides weekly trash (can) pick up for City businesses and residences. Significant changes for 2021:

• Purchased services decreased due to a reduction in the need for temporary help.



REFUSE COLLECTIONFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 193,104 109,638 217,157 194,045 (23,112) -11.9%



Communications 2,690 2,105 2,725 2,995 270 9.0%

Education 280 - 280 - (280) -

Misc Other Charges - 97,044 - - - -

Materials & Supplies 13,585 8,503 13,585 13,485 (100) -0.7%


TOTAL REFUSE COLLECTION 676,737 642,969 740,523 694,065 (46,458) -6.7%


Boom Truck Pick-ups (3304232)

The boom truck pick-up division provides bulk refuse collection for Refuse Fund customers. Significant changes for 2021:

• None

BOOM TRUCK PICK-UPS FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGESalaries & Wages 35,043 40,308 36,669 37,105 436 1.2%

Fringe Benefits 20,870 20,536 21,800 25,111 3,311 15.2%



Communications 1,322 608 922 880 (42) -4.6%


Major Purchase/Non-capital 499 - - - - -

TOTAL BOOM TRUCK PICK-UPS 90,065 79,547 83,105 77,941 (5,164) -6.2%


Refuse Administration & Building (3304233 & 3304234)

Costs for Refuse Fund administration (3304234) and solid waste management building expenses

(3304233) are accounted for in these two divisions.


• Purchased services increased due to analysis of prior three years’ actual expenses.

REFUSE ADMINISTRATION &

BUILDING

FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 37,291 16,760 45,718 31,755 (13,963) -30.5%

Purchased Services 10,400 53,130 400 25,879 25,479 6369.8%

Maintenance Contracts 5,220 3,000 4,720 4,720 - 0.0%

Internal Service Charges 125 25 75 2,475 2,400 3200.0%

Other Charges 18,628 17,409 18,628 17,836 (792) -4.3%

Communications 3,387 1,235 1,672 1,800 128 7.7%

Leases/Rentals 2,700 11,250 2,935 11,504 8,569 292.0%

Education - - - 2,310 2,310 -



Major Purchase/Non-capital 3,139 306 1,470 1,500 30 2.0%

TOTAL REFUSE ADMIN & BLDG 169,500 145,991 171,589 154,654 (16,935) -9.9%


Refuse Non-departmental (3209000s)

Transfers to other funds are accounted for here. The Refuse Fund makes a yearly transfer to the General Fund for administrative and overhead costs. In an effort to minimize costs City-wide, the enterprise funds do not have separate Human Resources, accounts payable, payroll, or Treasurer (collections). These services are provided by the General Fund, which is compensated via an inter-fund transfer. The time spent dealing with enterprise fund matters by the City Attorney, City Manager, Deputy City Manager, and other positions that offer support to the enterprise funds are also paid for as part of the inter-fund transfer.


• None

REFUSE NON-DEPARTMENTALFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGETransfers to General Fund 243,986 243,986 243,986 240,824 (3,162) -1.3%

Transfer to Net Position 21,331 - - - - -

TOTAL NON-DEPARTMENTAL 265,317 243,986 243,986 240,824 (3,162) -1.3%





Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3300515 515101 Daily Bank Interest (273) (1,331) (273) (947) (674) 246.9%


3300516 516630 Util Chg/Refuse Collection (1,164,836) (1,150,517) (1,181,777) (1,150,323) 31,454 -2.7%

3300516 516635 Util Chg/Special Refuse P/U (588) (600) (652) (588) 64 -9.8%

3300518 518909 Misc/Sale of Equipment - (44) - - - -

3300518 518935 Misc/Sale of Recyclables (3,934) (869) (4,737) - 4,737 -100.0%

3300524 524436 Cat Aid/Litter Grants (6,074) (6,207) (6,074) (5,000) 1,074 -17.7%

3300541 541230 Interfund Trnsf From/Water Fnd (21,670) (21,670) (21,670) - 21,670 -100.0%

3300541 541903 Intrafund Trnsfr/From RE - - (19,776) (1,192) 18,584 -94.0%

TOTAL REVENUE (1,201,619) (1,194,151) (1,239,203) (1,167,484) 71,719 -5.8%



3304230 718099 Sal&Wage/Bonus - 2,000 - - - #DIV/0!

3304230 719001 IW/Leaves - 33,496 - - - #DIV/0!

3304230 728001 Fringe Benefits 193,104 109,638 217,157 194,045 (23,112) -10.6%

3304230 731006 PS/Temp Help Services 15,000 31,345 25,000 5,000 (20,000) -80.0%


3304230 731094 PS/Mailing Services 2,000 - - 2,000 2,000 #DIV/0!

3304230 740001 ISC/Internal Equipment Maint 2,500 3,575 2,500 2,500 - 0.0%





3304230 752013 Comm-Cellular 2,640 1,217 1,600 1,890 290 18.1%

3304230 752018 Comm-Tablet/Air Cards - 881 1,100 1,080 (20) -1.8%


3304230 758090 Misc Other-Fines & Penalties - 751 - - - #DIV/0!

3304230 758099 Misc Other-Depreciation - 96,293 - - - #DIV/0!


3304230 767011 M&S-Uniforms 2,160 570 2,160 1,860 (300) -13.9%



3304230 768070 MP/NonCap-Equipment - - 7,450 4,200 (3,250) -43.6%

3304230 768080 MP/NonCap-Refuse Containers 25,105 24,520 25,105 25,000 (105) -0.4%

3304230 768082 Maj Purch Noncap/Compost Bins 3,000 - 3,000 3,000 - 0.0%

REFUSE COLLECTION 676,737 642,969 740,523 694,065 (46,458) -6.3%


3304232 718071 DW/Overtime Wages 500 1,710 1,000 1,000 - 0.0%

3304232 719001 IW/Leaves - 4,473 - - - #DIV/0!

3304232 728001 Fringe Benefits 20,870 20,536 21,800 25,111 3,311 15.2%

3304232 731037 PS/External Fleet Repair 750 1,812 3,000 3,000 - 0.0%

3304232 731094 PS/Mailing Services 2,000 - 4,000 2,000 (2,000) -50.0%

3304232 740001 ISC/Internal Equipment Maint 3,580 651 750 800 50 6.7%




3304232 740016 ISC/Internal Equip Rent 13,223 - - - - #DIV/0!

3304232 752002 Comm-Postage/Parcel 650 - 250 100 (150) -60.0%

3304232 752013 Comm-Cellular 672 608 672 420 (252) -37.5%

3304232 752018 Comm-Tablet/Air Cards - - - 360 360 #DIV/0!

3304232 767009 M&S-Vehicle/Power Eq Supply 500 2,258 1,500 1,500 - 0.0%

3304232 767011 M&S-Uniforms 150 - 150 120 (30) -20.0%



3304232 767046 M&S-Safety Equipment 200 - 200 250 50 25.0%

3304232 768040 MP/NonCap-Comp Hardware 499 - - - - #DIV/0!

REVENUES

EXPENSES



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

BOOM TRUCK PICK-UPS 90,065 79,547 83,105 77,941 (5,164) -6.2%


3304233 733003 MC/Building and Grounds 500 - 500 500 - 0.0%

3304233 733027 MC/Equipment Repair 220 - 220 220 - 0.0%

3304233 751001 Other Charges-Electrical Utili 8,000 8,565 8,000 8,359 359 4.5%

3304233 751003 Other Charges-Water/Sewer Util 800 1,264 800 1,275 475 59.4%

3304233 751009 Other Charges-Propane 4,000 1,835 4,000 2,500 (1,500) -37.5%

3304233 767005 M&S-Janitorial Supplies - - 200 200 - 0.0%

3304233 767007 M&S-Repair/Maint Supplies 300 85 300 250 (50) -16.7%

3304233 767014 M&S-Other Operating Supply 90 - 90 50 (40) -44.4%

SOLID WASTE MANAGEMENT BUILDING 14,310 11,898 14,510 13,754 (756) -5.2%



3304234 719001 IW/Leaves - 5,251 - - - #DIV/0!

3304234 728001 Fringe Benefits 37,291 16,760 45,718 31,755 (13,963) -30.5%

3304234 731004 PS/Engineering Architectural 10,000 46,806 - - - #DIV/0!

3304234 731037 PS/External Fleet Repair - - - 17,100 17,100 #DIV/0!

3304234 731090 PS/Other - 6,174 - 8,379 8,379 #DIV/0!


3304234 740001 ISC/Internal Equipment Maint - - - 2,400 2,400 #DIV/0!


3304234 751001 Other Charges-Electrical Utili 450 356 450 322 (128) -28.4%

3304234 751003 Other Charges-Water/Sewer Util 125 136 125 127 2 1.6%


3304234 752002 Comm-Postage/Parcel - 60 - - - #DIV/0!

3304234 752010 Comm-Telephone 2,715 871 1,000 600 (400) -40.0%

3304234 752013 Comm-Cellular 672 304 672 840 168 25.0%

3304234 752018 Comm-Tablet/Air Cards - - - 360 360 #DIV/0!

3304234 754001 Leases/Rentals-Undesignated 2,700 11,250 2,935 11,504 8,569 292.0%

3304234 755001 Education-Registration Fees - - - 1,690 1,690 #DIV/0!

3304234 755004 Education-Meals - - - 120 120 #DIV/0!

3304234 755007 Education-Lodging - - - 500 500 #DIV/0!

3304234 758003 Misc Other-Dues & Assoc - - - 190 190 #DIV/0!

3304234 758060 Misc Other-Litter Grant 5,000 5,230 5,000 5,000 - 0.0%


3304234 767009 M&S-Vehicle/Power Eq Supply - - - 9,900 9,900 #DIV/0!

3304234 767011 M&S-Uniforms 420 90 450 390 (60) -13.3%


3304234 767018 M&S-Small Tools 200 190 300 300 - 0.0%


3304234 767046 M&S-Safety Equipment 100 - 100 100 - 0.0%

3304234 768040 MP/NonCap-Comp Hardware 2,399 - 1,050 1,500 450 42.9%

3304234 768041 MP/NonCap-Comp Software 740 - 420 - (420) -100.0%

3304234 768070 MP/NonCap-Equipment - 306 - - - #DIV/0!

REFUSE ADMINISTRATION 155,190 134,092 157,079 140,900 (16,179) -10.3%

3309300 793011 Transfers to-General Fund 243,986 243,986 243,986 240,824 (3,162) -1.3%

TRANSFERS TO OTHER FUNDS 243,986 243,986 243,986 240,824 (3,162) -1.3%

3309301 793058 Transfer to-Net Position 21,331 - - - - #DIV/0!

TRANSFER TO NET POSITION 21,331 - - - - #DIV/0!

TOTAL EXPENSES 1,201,619 1,112,493 1,239,203 1,167,484 (71,719) -5.8%


Stormwater Fund (Fund 360)

The City of Waynesboro Stormwater Program had historically been a component of the General Fund and

funded through General Fund revenue. In 2013, the City was notified by the Virginia Department of

Environmental Quality that its storm water system must be regulated as an MS4 (Municipal Separate

Storm Sewer System). In accordance with the Federal Clean Water Act, the City has been required to

obtain a National Pollutant Discharge Elimination permit. Increasing regulatory demands have increased

the cost of maintaining a stormwater program dramatically, leading council to create a separate

Stormwater Fund beginning on July 1, 2015. The purposes of creating a separate Stormwater Fund were:

1) To create adequate and sustainable funding for the stormwater program;

2) Recognize the connection between impervious surface, stormwater runoff and programmatic and

capital costs;

3) Protect the general health, safety and welfare of residents of the City.

The Stormwater Fund is funded by a stormwater utility fee imposed on every improved parcel in the city

that appears on the real property assessment rolls as of January 1st of each year. The stormwater utility

fee is billed twice annually to the record owner of each parcel subject to the fee. The utility fee is based

on an equivalent residential unit (ERU). The monthly fee for Multi-Family Residential and Nonresidential

is calculated by dividing impervious surface on the subject property by 1,600 and multiplying by the ERU

rate as established by the City Council except that no fee shall exceed 244 ERU’s per month.

No rate increase is included for 2021. The chart below summarizes the fee structure for single family

residential properties.

FEE SCHEDULE FOR SINGLE FAMILY RESIDENTIAL

Single Family Residential ERU’s Monthly Fee

Tier (1 ) <1,200 sq. ft. 0.5 $1.98

Tier (2) 1,200 to 3,000 sq. ft. 1.0 3.96

Tier (3) >3,000 sq. ft. 2.0 7.92


Stormwater Fund Summary

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Rev From Use of Money (607) (10,833) (5,276) (5,498) (4,669) 769.2%

Penalties (11,755) (1,022) (7,215) (500) 4,540 -38.6%

Interest (2,483) (3,893) (3,897) (2,800) (1,414) 56.9%

Stormwater Fee (1,221,073) (1,211,119) (1,404,234) (1,427,000) (183,161) 15.0%

VSMP Permit Fee (9,379) (15,514) (14,616) (4,000) (5,237) 55.8%


State Categorical Aid - (3,000) - - - -

Transfer from Other Funds - (14,436) - - - -

Transfer From Net Position - - (51,812) - (51,812) -

TOTAL STORMWATER REVENUE (1,245,297) (1,466,454) (1,487,050) (1,439,798) 47,252 -3.2%

REVENUE

CATEGORYFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGE

Salaries & Wages 375,234 323,524 380,180 398,200 4,946 1.3%

Fringe Benefits 186,391 121,919 199,084 188,481 12,693 6.8%



Internal Service Contracts 131,903 54,227 86,110 15,500 (45,793) -34.7%

Communications 2,925 6,862 3,645 3,603 720 24.6%

Leases/Rentals - - - 14,520 - -

Education 2,910 2,125 3,205 9,190 295 10.1%

Conributions 19,198 18,139 19,198 19,198 - 0.0%




Capital Outlay 20,000 - - - (20,000) -100.0%

Debt Principal Payments - - - 204,874 - -

Debt Interest Payments - - 275,000 97,806 275,000 -

Transfers to Other Funds 261,273 261,273 261,273 193,316 - 0.0%

Transfer to Net Position 36,868 - - - - 0.0%

TOTAL STORMWATER EXPENSES 1,245,297 1,095,664 1,487,050 1,439,798 (47,252) -3.2%

EXPENSES


Stormwater Fund Departmental Summaries

Stormwater Management (3604512)

Stormwater Management oversees stormwater control projects on the city’s stormwater project list as well as maintenance work carried out on the City’s stormwater conveyance infrastructure. This division manages the local Virginia Stormwater Management Program (VSMP), which includes monitoring compliance with the City’s Municipally Separate Storm Sewer System (MS4) permit. Significant changes for 2021:

• None

STORMWATER MANAGEMENTFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 47,230 38,755 47,971 60,325 12,354 25.8%



Internal Service Charges 425 779 100 700 600 600.0%

Communications 1,893 5,950 2,613 2,613 - 0.0%

Education 1,500 2,125 1,500 6,900 5,400 360.0%

Contributions 19,198 18,139 19,198 19,198 - 0.0%

Misc Other Charges 3,750 4,250 3,960 3,960 - 0.0%

Materials & Supplies 6,200 4,135 6,200 6,200 - 0.0%

Major Purchase/Non-capital - 2,022 2,940 1,470 (1,470) -50.0%

TOTAL STORMWATER MGMT 269,898 306,795 293,011 311,632 18,621 6.4%


Stormwater Maintenance (3604517)

The Stormwater Maintenance division is responsible for the maintenance and repair of the city’s storm

sewer mains, ditches, storm manholes, catch basins, and all other drainage structures to help eliminate

flooding of streets and homes, and to ensure that all Federal, State, County and City stormwater runoff

requirements are met. This program supports the installation of new storm pipes, new catch basins,

manholes and other required structures. The City of Waynesboro’s storm sewer system is comprised of

approximately 55 miles of storm sewer, 2,534 inlet structures, 115 publicly and privately-owned

retention/detention basins and 557 outlet structures.


• Internal service charges decreased and materials and supplies increased due to the reduction of

internal inventory items.

• Leases/rentals was added in 2021 for the rental of a street sweeper to assist with operations.

STORMWATER MAINTENANCEFY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%


Fringe Benefits 139,161 83,164 151,113 128,156 (22,957) -15.2%



Communications 1,032 913 1,032 990 (42) -4.1%

Leases/Rentals - - - 14,520 14,520 -

Education 1,410 - 1,705 2,290 585 34.3%

Misc Other Charges - 34,673 - - - -


Major Purchase/Non-capital 10,000 5,128 10,000 10,300 300 3.0%

Capital Outlay 20,000 - - - - -

TOTAL STORMWATER MAINT 677,258 527,596 657,766 632,170 (25,596) -3.9%


Stormwater Non-Departmental (3609000s)

The Stormwater Fund makes a yearly transfer to the General Fund for administrative and overhead costs. In an effort to minimize costs City-wide, the enterprise funds do not have separate administrative staff to perform functions such as human resources administration, accounts payable, payroll, or collections. These services are provided by the General Fund, which is compensated via an inter-fund transfer. The time spent dealing with enterprise fund matters by the City Attorney, City Manager, Deputy City Manager, and other personnel that offer support to the enterprise funds are also paid for as part of the inter-fund transfer. Significant changes for 2021:

• Transfer to General fund decreased based on the updated CAP.

• Debt principal and interest payments reflect the 2021 payments based on the amortization schedules.

STORMWATER NON-

DEPARTMENTAL

FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

DIFFERENCE

2021-2020

%

CHANGETransfers to General Fund 244,326 244,326 244,326 193,316 (51,010) -20.9%

Transfers to Water Fund 16,947 16,947 16,947 - (16,947) -100.0%

Debt Principal Payments - - - 204,874 204,874 -

Debt Interest Payments - - 275,000 97,806 (177,194) -64.4%

Transfer to Net Position 36,868 - -

TOTAL STORMWATER NON-DEPT 298,141 261,273 536,273 495,996 (40,277) -7.5%





Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3600515 515101 Daily Bank Interest (36) (1,012) (547) (498) 49 -9.0%

3600515 515102 Investment Income (571) (9,821) (4,729) (5,000) (271) 5.7%

3600516 516616 Util Chg/Penalties (11,755) (1,022) (7,215) (500) 6,715 -93.1%

3600516 516617 Util Chg/Interest (2,483) (3,893) (3,897) (2,800) 1,097 -28.1%

3600516 516660 Util Chg/Stormwater Fee (1,221,073) (1,211,119) (1,404,234) (1,427,000) (22,766) 1.6%

3600516 516803 Othr Chrgs/VSMP Permit Fee (9,379) (15,514) (14,616) (4,000) 10,616 -72.6%

3600519 519901 Non-$ Rev/Contributed Capital - (206,636) - - - #DIV/0!

3600524 524497 Cat Aid/Chesapeake Bay Grant - (3,000) - - - #DIV/0!

3600541 541240 Interfund Trns frm/Cap Prjct - (14,436) - - - #DIV/0!

3600541 541903 Intrafund Trnsfr/From RE - - (51,812) - 51,812 -100.0%

TOTAL REVENUE (1,245,297) (1,466,454) (1,487,050) (1,439,798) 47,252 -3.2%

- #DIV/0!


3604512 718071 DW/Overtime Wages - 1,396 - - - #DIV/0!

3604512 719001 IW/Leaves - 18,036 - - - #DIV/0!

3604512 728001 Fringe Benefits 47,230 38,755 47,971 60,325 12,354 25.8%

3604512 731011 PS/Printing & Binding - 1,761 3,500 3,500 - 0.0%



3604512 731044 PS/Sampling & Testing 2,000 - 2,000 2,000 - 0.0%

3604512 731048 PS/Chemical Toilet Rental - 75 - - - #DIV/0!

3604512 731094 PS/Mailing Services - - 7,500 7,500 - 0.0%



3604512 740010 ISC/Non-fuel Inventory - 130 50 150 100 200.0%

3604512 740015 ISC/Shops Fuel Issuance 325 633 - 500 500 #DIV/0!

3604512 752002 Comm-Postage/Parcel 100 3,742 100 100 - 0.0%

3604512 752010 Comm-Telephone 425 382 425 425 - 0.0%

3604512 752013 Comm-Cellular 648 608 648 648 - 0.0%

3604512 752014 Communications/Mobile Devices 720 - 720 720 - 0.0%

3604512 752018 Comm-Tablet/Air Cards - 1,217 720 720 - 0.0%


3604512 755002 Education-Travel/Mileage - 370 - - - #DIV/0!

3604512 755004 Education-Meals - 96 - 100 100 #DIV/0!

3604512 755007 Education-Lodging - 307 - 300 300 #DIV/0!

3604512 756002 Contrib-Conservation District 19,198 18,139 19,198 19,198 - 0.0%


3604512 758010 Misc Other-Permit/Licenses 3,000 3,305 3,000 3,000 - 0.0%

3604512 758081 Misc OC-Marketing Booth Exp - 210 210 210 - 0.0%


3604512 767002 M&S-Food Supplies - 298 - - - #DIV/0!

3604512 767009 M&S-Vehicle/Power Eq Supply - 152 - - - #DIV/0!


3604512 767018 M&S-Small Tools 300 14 300 300 - 0.0%

3604512 767029 M&S-Public Education 2,500 2,594 2,500 2,500 - 0.0%


3604512 768010 MP/NonCap-Furniture/Fixtures - 327 - - - #DIV/0!

3604512 768040 MP/NonCap-Comp Hardware - 1,297 2,100 1,050 (1,050) -50.0%

3604512 768041 MP/NonCap-Comp Software - 398 840 420 (420) -50.0%

STORMWATER MANAGEMENT 269,898 306,795 293,011 311,632 18,621 6.4%



3604517 719001 IW/Leaves - 19,288 - - - #DIV/0!

3604517 728001 Fringe Benefits 139,161 83,164 151,113 128,156 (22,957) -15.2%

3604517 731004 PS/Engineering Architectural 10,000 19,907 10,000 15,000 5,000 50.0%

3604517 731006 PS/Temp Help Services 20,000 20,000 20,000 20,600 600 3.0%

3604517 731012 PS/Technical Services 600 - 600 - (600) -100.0%


3604517 731043 PS/Cleaning and Inspection 42,435 23,138 42,745 42,745 - 0.0%

REVENUES

EXPENSES



Budget 2019 Actuals

2020 Original

Budget

2020 Adopted

Budget

Difference

2020 - 2021

%

Change

3604517 731051 PS/Paving Contractors - - 20,000 20,000 - 0.0%

3604517 731056 PS/Mowing & Cleanup 20,000 38,725 30,000 20,000 (10,000) -33.3%


3604517 731090 PS/Other - 789 - 7,000 7,000 #DIV/0!

3604517 740001 ISC/Internal Equipment Maint 500 816 500 700 200 40.0%




3604517 740016 ISC/Internal Equip Rent 57,000 - 20,000 - (20,000) -100.0%

3604517 752013 Comm-Cellular 1,032 304 1,032 630 (402) -39.0%

3604517 752018 Comm-Tablet/Air Cards - 608 - 360 360 #DIV/0!

3604517 754004 Leases/Rentals-Equip Non-Off - - - 14,520 14,520 #DIV/0!

3604517 755001 Education-Registration Fees 1,050 - 1,345 2,290 945 70.3%


3604517 758099 Misc Other-Depreciation - 34,590 - - - #DIV/0!

3604517 758101 Misc Other-Winter Storm Avery - 83 - - - #DIV/0!

3604517 767003 M&S-Agricultural Supplies - 1,792 - - - #DIV/0!

3604517 767008 M&S-Vehicle/Power Eq Fuel - 90 - - - #DIV/0!


3604517 767011 M&S-Uniforms 1,110 660 1,260 960 (300) -23.8%

3604517 767014 M&S-Other Operating Supply - 12 - - - #DIV/0!

3604517 767018 M&S-Small Tools 2,000 1,597 6,000 2,000 (4,000) -66.7%



3604517 768065 MP/NonCap-Signs/Components - 300 - 300 300 #DIV/0!

3604517 768070 MP/NonCap-Equipment 10,000 4,828 10,000 10,000 - 0.0%

3604517 784014 Cap-Equipment 20,000 - - - - #DIV/0!

3604517 789099 Fixed Asset/Contra FA Expense - - - - - #DIV/0!

STORMWATER MAINTENANCE 677,258 527,596 657,766 632,170 (25,596) -3.9%

3609300 793011 Transfers to-General Fund 244,326 244,326 244,326 193,316 (51,010) -20.9%

3609300 793031 Transfers to-Water Fund 16,947 16,947 16,947 - (16,947) -100.0%

TRANSFERS TO OTHER FUNDS 261,273 261,273 261,273 193,316 (67,957) -26.0%

3609301 793058 Transfer to-Net Position 36,868 - - - - #DIV/0!

TRANSFER TO NET POSITION 36,868 - - - - #DIV/0!

3609510 791001 Debt Principal Payments-City - - - 204,874 204,874 #DIV/0!

3609510 792001 Debt Interest Payments-City - - 275,000 97,806 (177,194) -64.4%

DEBT-RELATED EXPENSES - - 275,000 302,680 27,680 10.1%

TOTAL EXPENSES 1,245,297 1,095,664 1,487,050 1,439,798 (47,252) -3.2%


Debt Service Fund

The Debt Service Fund is used to account for debt service payments for General Fund debt. Funding for debt service is provided for through a transfer from the General Fund.

DEBT SERVICE FUND FY 2019

BUDGET

FY 2019

ACTUALS

FY 2020

BUDGET

FY 2021

BUDGET

%

CHANGEInterfund Trnsf From/Gen Fund (1,238,355) (1,438,355) (3,685,694) (3,583,175) -2.8%

Intrafund Transfer/From FB - - (200,000) - -100.0%

TOTAL DEBT SERVICE REVENUE (1,238,355) (1,438,355) (3,885,694) (3,583,175) -7.8%

Debt Principal Payments 737,799 737,799 2,365,924 2,186,640 -7.6%

Debt Interest Payments School 500,556 500,556 1,519,770 1,396,535 -8.1%

TOTAL DEBT SERVICE EXPENSES 1,238,355 1,238,355 3,885,694 3,583,175 -7.8% (302,519)

200,000

302,519

102,519

(179,284)

(123,235)

DIFFERENCE

2021-2020




DEPARTMENT

PROPOSED�

FUNDING�

SOURCE

OUTLAY/�

RESERVE PROJECT�DESCRIPTION �COST�

PUBLIC�SAFETY

JAILLOCAL�FUNDING OUTLAY MIDDLE�RIVER�REGIONAL�JAIL�DEBT�PAYMENT 312,800��

PARKS�AND�RECREATION

PARK�PROJECTS GRANT OUTLAY SOUTH�RIVER�PRESERVE�(CONSTITUTION�PARK) 1,000,000��

GREENWAY�PROJECTS GRANT/LOCAL OUTLAY GREENWAY�PHASE�IIB 341,400��

PARK�PROJECTS LOCAL/GRANT OUTLAY GREENWAY�PHASE�IV 266,073��

PARK�PROJECTS GRANT OUTLAY LOTH�SPRINGS�NATURAL�AREA 413,075��

PUBLIC�WORKS

STREETS LOCAL/GRANT OUTLAY A�STREET�BRIDGE�AND�CULVERT 487,400��

STREETSLOCAL�FUNDING RESERVE SOUTHERN�CORRIDOR�RESERVE 595,141��

INFORMATION�TECHNOLOGY

INFORMATION�TECHNOLOGY LOCAL OUTLAY DATA�CENTER�REFRESH 183,000��

TOTAL�AMOUNT�NEEDED�FOR�CAPITAL�PROJECTS 3,598,889��

TAP�GRANT�PHASE�IIB�(FISCAL�YEAR�2021�BUDGET) 253,699��

TAP�GRANT�PHASE�IV�(FISCAL�YEAR�2021�BUDGET) 212,858��

VDOT�REVENUE�SHARING�(FISCAL�YEAR�2021�BUDGET) 243,700��

NRDA�GRANT�(FISCAL�YEAR�2021�BUDGET) 1,413,075��

PREVIOUS�TRANSFER�TO�410�FUND�(PREVIOUSLY�APPROPRIATED) 243,841��

LOCAL�FUNDING�NEEDED�(FISCAL�YEAR�2020�BUDGET�AMENDMENT) 403,800��

LOCAL�ASSIGNED�RESERVE�(FISCAL�YEAR�2020�BUDGET�AMENDMENT) 515,116��

APPROPRIATION�FROM�2021�OPERATING�BUDGET�(FISCAL�YEAR�2021�BUDGET) 312,800��

TOTAL�SOURCES�USED�FOR�CAPITAL�PROJECTS 3,598,889��

BALANCE -��

CITY�OF�WAYNESBORO

CAPITAL�INVESTMENT�PROGRAM

GENERAL�FUND

FISCAL�YEAR�2021




School Board Members

Rick Wheeler, Chairman

Diana Williams, Vice Chairman

Debra Freeman-Belle

Erika Smith

Katie Maneval

Central Office Administrators

Vonda Hutchinson

Executive Director of Finance

Tim Teachey

Executive Director of Instruction

Ryan Barber, Ed.D.

Executive Director of

Student Services

Jody Lohr

Executive Director of Technology

Jeffrey Cassell, Ed.D.

Superintendent

Vermell Grant

Assistant Superintendent


This page intentionally

left blank.


2019-2020 2020-2021 �

Amended ADJUSTED Increase�/

REVENUES Budget 5/12/2020 (Decrease)

State�Funds�-�Based�on�ADM�2,850 19,069,847 19,821,383 751,536

�Federal�Funds 2,526,730 2,615,537 88,807

Other�Funds� 1,023,522 709,477 -314,045

Local�City�Appropriation 15,291,194 15,291,194 0

Total�Operating�Revenues 37,911,293 38,437,591 526,298

EXPENDITURES

Salaries 21,270,167 21,420,148 149,981

Benefits 8,917,095 9,293,412 376,317

Non-Salary 7,724,031 7,724,031 0

Total�Operating�Expenditures 37,911,293 38,437,591 526,298

Grand�Total�Revenues 37,911,293 38,437,591 526,298

Grand�Total�Expenditures 37,911,293 38,437,591 526,298

Over/Under�Budget 0 0 0

CARES�Act�Projected�Revenue $875,533.27

Sales�Tax�Decreased�2.3% -$93,899.00

15%�Reduction�in�Sales�Tax $608,007.0020%�Reduction�in�Sales�Tax $810,677.00

25%�Reduction�in�Sales�Tax $1,013,346.00

School�Operating�Fund�Summary

2020-2021�Budget


Revenue

Account DescriptionAdopted�Budget�

2019-2020Adjusted�Budget�

2020-2021Increase/�Decrease

%�Change

502720 State�Allocation 176,117 170,494 -5,623 -3.19%599630 Waynesboro�Share�(11�slots) 99,000 137,813 38,813 39.21%599630 Augusta�County�Share�(22�slots) 181,383 275,627 94,244 51.96%

Total�Revenue 456,500 583,934 127,434 27.92%

Expenditures




%�Change

811100 Administrative�Salaries 81,268 81,808 540 0.66%811200 Teacher�Salaries 139,482 214,557 75,075 53.82%811200 Guidance�Salaries 0 0 0 100.00%811500 Clerical�Salaries 37,545 37,545 0 0.00%811510 Aide�Salaries 36,366 38,866 2,500 6.87%821010 FICA 22,542 28,517 5,975 26.51%822100 VRS 34,635 49,279 14,644 42.28%822200 Hybrid�VRS 5,702 6,044 342 6.00%823010 Health�Insurance 46,075 53,468 7,393 16.05%824010 Group�Life 3,370 4,494 1,124 33.35%825100 Hybrid�Disability 98 93 -5 -5.10%827500 Health�Credit 3,087 4,035 948 30.71%828100 Flex�Plan 96 144 48 50.00%830010 Purchased�Services 35,000 35,000 0 0.00%852010 Communications/Postage 0 200 200 0.00%854010 Leases�&�Rentals 4,260 4,260 0 0.00%855010 Travel 1,000 1,000 0 0.00%858010 Miscellaneous�or�Membership 0 4,624 4,624 0.00%860300 Instructional�Materials 2,987 10,000 7,013 234.78%861010 Materials�&�Supplies 2,987 10,000 7,013 234.78%

Total�Expenditures 456,500 583,934 127,434 27.92%

Waynesboro�Public�Schools

FY�2021�Valley�Academy�Budget


Revenue




%�Change

541850 Transfer�to�School�Textbook�-�State 187,523 194,433 6,910 3.68%541850 Transfer�to�School�Textbook�-�Local�Match 104,478 111,857 7,379 7.06%599990 Miscellaneous�Other�Non-Classified 0 0 0 0.00%

Total�Revenue 292,001 306,290 14,289 4.89%

Expenditures




%�Change

860200 Berkeley�Glenn�Text/Workbooks 9,000 10,489 1,489 16.54%860300 Berkeley�Glenn�Materials 0 0 0 0.00%860500 Berkeley�Glenn�Hardware 4,600 5,748 1,148 24.96%860200 William�Perry�Text/Workbooks 11,600 17,443 5,843 50.37%860300 William�Perry�Materials 0 0 0 0.00%860500 William�Perry�Hardware 7,600 8,716 1,116 14.68%860200 Wenonah�Text/Workbooks 9,000 10,490 1,490 16.56%860300 Wenonah�Materials 0 0 0 0.00%860500 Wenonah�Hardware 6,600 5,748 -852 -12.91%860200 Westwood�Text/Workbooks 11,601 17,444 5,843 50.37%860300 Westwood�Materials 0 0 0 0.00%860500 Westwood�Hardware 6,700 8,716 2,016 30.09%860200 Wayne�Hills�Text/Workbooks 0 0 0 0.00%860300 Wayne�Hills�Materials 0 0 0 0.00%860200 Kate�Collins�Elem�Text/Workbooks 14,300 14,129 -171 -1.20%860300 Kate�Collins�Elem�Materials 0 0 0 0.00%860500 Kate�Collins�Elem�Hardware 60,000 62,937 2,937 4.90%860200 Kate�Collins�Sec�Text/Workbooks 8,000 28,270 20,270 253.38%860300 Kate�Collins�Sec�Materials 0 0 0 0.00%860500 Kate�Collins�Sec�Hardware 0 0 0 0.00%860200 High�School�Text/Workbooks 83,000 53,223 -29,777 -35.88%860300 High�School�Materials 0 0 0 0.00%860500 High�School�Hardware 60,000 62,937 2,937 4.90%

Total�Expenditures 292,001 306,290 14,289 4.89%

Historical�Information:FY�2019�End�of�Year�Fund�Balance 472,116FY�2019�Textbook�Expenditures 551,345FY�2018�End�of�Year�Fund�Balance 735,285FY�2018�Textbook�Expenditures 43,679FY�2017�End�of�Year�Fund�Balance� 456,723FY�2017�Textbook�Expenditures 198,322

Note: Funds�are�Transferred�from�Operating�Fund�to�the�Textbook�Fund�at�Year�End.

Waynesboro�Public�Schools

FY�2021�Textbook�Budget


Revenue




%�Change

512920 Sales�-�Pupil�Lunches 167,258 159,766 -7,492 -4.48%512930 Sales�-�Pupil�Breakfasts 42,353 0 -42,353 -100.00%512940 Sales�-�Adult�Meals 22,714 23,000 286 1.26%512950 Sales�-�A�La�Carte 78,394 75,000 -3,394 -4.33%512960 Sales�-�Catering 4,423 4,450 27 0.61%512990 Sales�-�Misc.�(Interest) 13,234 14,601 1,367 10.33%599130 Rebates�and�Refunds 9,961 9,961 0 0.00%502150 State�Payments 15,631 16,056 425 2.72%502160 School�Meal�Expansion 0 0 0 0.00%503470 State�Breakfast�Incentive 35,348 34,171 -1,177 -3.33%514340 State�Breakfast�After�the�Bell 5,092 5,100 8 0.16%502130 Federal�Reimbursement 1,258,940 1,358,495 99,555 7.91%502120 FFVP�Grant 33,623 60,000 26,377 78.45%

Total�Revenue 1,686,971 1,760,600 73,629 4.36%

Expenditures




%�Change

811300 Other�Professional�Salaries 50,792 60,558 9,766 19.23%811500 Secretary�Salaries 42,970 42,979 9 0.02%811900 Service�Salaries�and�Wages 506,407 532,837 26,430 5.22%821010 FICA�Benefits 45,913 49,859 3,946 8.59%822100 VRS�Benefits�(P1�&�P2) 42,781 33,723 -9,058 -21.17%822200 VRS�Benefits�(H) 6,729 21,801 15,072 223.99%823010 Health�Ins.�Benefits 208,367 225,956 17,589 8.44%824010 GLI�Benefits 6,940 7,563 623 8.98%825100 Disabilty�(H) 840 809 -31 -3.69%827500 Retiree�Health�Care�Credit 3,363 3,392 29 0.86%828010 Other�Benefits 4,800 4,800 0 0.00%828100 Health�Flex�Plan 384 432 48 12.50%830010 Purchased�Services 44,851 62,000 17,149 38.24%855010 Travel 5,384 5,450 66 1.23%858010 Miscellaneous/Communication 648 300 -348 -53.70%861010 Materials�&�Supplies 52,305 59,800 7,495 14.33%860020 Food�Supplies 645,497 636,341 -9,156 -1.42%869020 Materials�&�Supplies�$1-$5K 18,000 12,000 -6,000 -33.33%882520 Capital�Outlay�Additions 0 0 0 0.00%

Total�Expenditures 1,686,971 1,760,600 73,629 4.36%

Waynesboro�Public�SchoolsFY�2021�School�Nutrition�Budget


Debt FY 2021

GENERAL FUND DEBT Principal Interest

Exit 96 Land Purchase Series 2011 GO Bonds 1,742,722$ FY2027 246,913$ 64,537$

WHS Series 2001A GO Bonds 492,276$ FY2022 244,836$ 16,414$

KCMS Renovation Series 2007A GO Bonds 2,785,166$ FY2028 328,240$ 131,135$

Wayne Hills Rehabilitation Series 2010 GO Bonds 322,335$ FY2031 25,381$ 12,858$

2005 GO Refunding (KCMS) Series 2014A GO Bonds 9,870,000$ FY2025 445,000$ 308,720$

Virginia Revolving Loan 2015B GO C515547G02 637,185$ FY2038 37,482$ -$

2007 GO Refunding Series 2015 GO Bonds 189,786$ FY2028 35,715$ 12,259$

2008 GO Refunding Series 2015 GO Bonds 1,940,459$ FY2029 177,224$ 89,981$

WHS Renovation Series 2018A GO VPSA 19,235,000$ FY2039 655,000$ 761,954$

Total General Fund 37,214,929$ 2,195,791$ 1,397,857$

WATER FUND DEBT


Total Water Fund 9,772,389$ 360,664$ 432,357$

SEWER FUND DEBT

I&I Projects Series 2010 GO Bonds 1,490,000$ FY2031 110,000$ 59,514$

Sewer System Improvements Series 2006A Taxable GO Bonds 2,667,632$ FY2027 347,906$ 77,439$

Wastewater Treatment Plant Series 2008 Revenue Bonds 8,027,195$ FY2031 729,745$ -$

Wastewater Treatment Plant Series 2009 Revenue Bonds 7,678,050$ FY2030 731,243$ -$



I&I Projects Series 2014 Revenue Bonds 459,464$ FY2034 42,263$ -$

I&I Projects Series 2015 Revenue Bonds 604,149$ FY2036 39,084$ 7,727$

Total Sewer Fund 22,525,478$ 2,125,534$ 217,908$

STORMWATER FUND DEBT

Stormwater Projects Series 2010 GO Bonds 312,644$ FY2031 24,619$ 12,472$



Total Stormwater Fund 2,266,023$ 205,640$ 100,634$

Grand Total 71,778,819$ 4,887,629$ 2,148,757$

LEGAL DEBT LIMIT CALCULATION FOR FY 2020

Taxable Real Property Value 1,896,166,200.00

Debt Limit (10% of assessed value) 189,616,620.00

Outstanding General Obligation Debt

GO Bonds 55,009,960.05

Total Net Bonded GO Debt 55,009,960.05

Legal Debt Margin (Debt Limit less

net bonded debt) 134,606,659.95

Percent of debt limit available 71%

CITY OF WAYNESBOROOUTSTANDING DEBT

2021

Principal

Outstanding

Final

Maturity

Date

FY 2021 Debt Payments




(Per Virginia Code Section 15.2-2504)

General

Fund

Debt

Service

Fund

Capital

Improvement

Fund

Office On

YouthWater Fund Sewer Fund

Refuse

Fund

Stormwater

Fund

Perpetual

Care Fund Total

Assets 23,116,251 342,899 2,855,414 392,737 18,687,340 52,837,661 1,917,043 1,446,050 600,651 102,196,046

Liabilities 2,871,869 - 282,019 2,963 11,868,289 21,015,691 428,512 232,459 - 36,701,802

Fund Balance/Net Position 20,244,382 342,899 2,573,394 389,773 6,819,051 31,821,970 1,488,531 1,213,591 600,651 65,494,242 Total liabilities, fund

balances, and net positions 23,116,251 342,899 2,855,413 392,736 18,687,340 52,837,661 1,917,043 1,446,050 600,651 102,196,044

Summary Balance Sheet

City of Waynesboro

As of March 31, 2020

Unaudited

General

Fund

Debt

Service

Fund

Capital

Improvement

Fund

Office On

Youth

Water

FundSewer Fund

Refuse

Fund

Stormwater

Fund

Perpetual

Care Fund Total

Revenue 42,973,289 3,685,694 3,045,870 477,490 2,751,728 3,964,121 708,097 726,113 6,222 58,338,624

Expenditures/Expenses 38,358,785 3,547,200 4,389,031 448,576 2,209,263 2,503,665 602,923 838,057 - 52,897,500

Net Change in Fund Balance/

Net Position 4,614,504 138,494 (1,343,161) 28,914 542,465 1,460,456 105,174 (111,944) 6,222 5,441,124

Fund Balance/ Net Position -

Beginning 15,629,878 204,405 3,916,555 360,859 6,276,586 30,361,514 1,383,357 1,325,535 594,429 47,456,376

Fund Balance/ Net Position -

Ending 20,244,382 342,899 2,573,394 389,773 6,819,051 31,821,970 1,488,531 1,213,591 600,651 52,897,500

Summary Income Statement

City of Waynesboro

As of March 31, 2020

Unaudited




Self-Funded

Health Other TotalGeneral Insurance Bond Governmental Governmental

Fund Fund Fund Funds Funds

ASSETSCash and cash equivalents 15,018,583$ 2,533,391$ -$ 6,583,757$ 24,135,731$

Investments 1,536 - 12,991,381 - 12,992,917

Receivables (Net of allowances for uncollectibles):

Taxes, including penalties 1,556,214 - - - 1,556,214

Accounts 388,832 115,052 - 146,854 650,738 Due from other funds 985,693 - - - 985,693

Interest Receivable 50,482 - - - 50,482

Due from other governments 1,262,208 - - 567,474 1,829,682 Restricted assets:

Cash and cash equivalents - - - 594,429 594,429

Total assets 19,263,548$ 2,648,443$ 12,991,381$ 7,892,514$ 42,795,886$

LIABILITIESAccounts payable 1,212,423 669,700 1,503,390 709,542 4,095,055

Accrued payroll 1,045,307 - 36,793 1,082,100

Retainage payable - - 280,229 29,708 309,937 Due to other funds - - 148,522 164,602 313,124

Amounts held for others 33,347 - - - 33,347

Escrow and deposits payable 117,716 - - - 117,716 Unearned revenue - 396,026 - - 396,026

Total liabilities 2,408,793$ 1,065,726$ 1,932,141$ 940,645$ 6,347,305$

DEFERRED INFLOWS OF RESOURCESUnavailable revenue 1,098,766$ -$ -$ -$ 1,098,766$

FUND BALANCESNonspendable:

Permanent fund principal - - 594,429 594,429

Restricted for: Judicial administration 116,432 - - 116,432

Public safety 177,940 - - 177,940

Public works 552,536 - - 552,536 Parks, recreation and cultural 22,722 - - 22,722

Community development 282 - - 282

Shenandoah Valley Animal Center - - 401,760 401,760 Capital projects - - 11,059,240 203,772 11,263,012

Committed to:

General government administration 1,084,303 - - 1,084,303 Public works 350,000 - - 350,000

Health and welfare 55,865 - - 55,865

Parks, recreation and cultural 2,770 - - 2,770 Community development 1,763,384 - - 1,763,384

EDA revolving loans - - - -

Capital projects - - 1,857,579 1,857,579 Revenue stabilization 500,000 - - 500,000

Education 33,864 - - 33,864

CITY OF WAYNESBORO, VIRGINIA

BALANCE SHEETGOVERNMENTAL FUNDS

June 30, 2019


Self-Funded

Health Other Total

General Insurance Bond Governmental GovernmentalFund Fund Fund Funds Funds

FUND BALANCES (cont'd)Assigned to:

General government administration 53,034$ -$ -$ 53,034$ Judicial administration 2,413 - - 2,413 Public safety 314,339 - - 314,339 Public works 26,825 - - 26,825 Parks, recreation and cultural 34,108 - - 34,108 Community development 29,882 - - 29,882 Youth and family services - - 360,859 360,859 CAPSAW - - 82,241 82,241 Self-funded health insurance - 1,582,717 - 1,582,717 Economic Development Authority - - (36,912) (36,912) Debt service - - 204,405 204,405

Unassigned:

General 10,635,290 - - 3,283,736 13,919,026

Total fund balances 15,755,989$ 1,582,717$ 11,059,240$ 6,951,869$ 35,349,815$

Total liabilities, deferred inflows of resources, and fund balances 19,263,548$ 2,648,443$ 12,991,381$ 7,892,514$ 42,795,886$

June 30, 2019

GOVERNMENTAL FUNDSBALANCE SHEET

CITY OF WAYNESBORO, VIRGINIA


GovernmentalActivities

Other InternalWater Sewer Enterprise ServiceFund Fund Funds Total Fund

ASSETSCurrent assets:

Cash and cash equivalents 2,458,416$ 3,788,768$ 2,071,907$ 8,319,091$ 714,172$ Accounts receivable (net of allowance

for uncollectibles) 759,406 1,151,042 908,761 2,819,209 15,962 Inventory - - - - 659,502

Total current assets 3,217,822 4,939,810 2,980,668 11,138,300 1,389,636

Noncurrent assets:Equity interest in joint venture - - 2,753,614 2,753,614 -

Capital assets:Land 342,088 44,180 - 386,268 - Buildings 9,019,357 43,325,578 113,453 52,458,388 - Improvements other than buildings 19,189,406 36,123,505 206,636 55,519,547 - Machinery and equipment 1,059,300 2,597,687 1,697,818 5,354,805 8,243,856 Construction in progress - 136,292 - 136,292 -

Less accumulated depreciation (15,086,654) (33,704,694) (1,130,066) (49,921,414) (6,056,052)

Total capital assets (net of accumulated depreciation) 14,523,497 48,522,548 887,841 63,933,886 2,187,804

Total noncurrent assets 14,523,497 48,522,548 3,641,455 66,687,500 2,187,804

Total assets 17,741,319 53,462,358 6,622,123 77,825,800 3,577,440

DEFERRED OUTFLOWS OF RESOURCESDeferred charge on refunding 588,285 110,067 - 698,352 - Deferred outflow on OPEB obligation 18,873 26,973 1,674 47,520 - Deferred outflow or resources VRS 147,768 162,749 137,371 447,888 41,917

Total deferred outflows of resources 754,926 299,789 139,045 1,193,760 41,917

LIABILITIESCurrent liabilities:

Accounts payable 52,687 75,247 114,360 242,294 84 Accrued payroll 52,381 55,076 104,569 212,026 14,826 Accrued interest payable 111,024 259,877 - 370,901 - Deposits payable 204,332 - 1,928 206,260 - Due to other funds - - - - 672,569 Compensated absences 9,272 6,711 19,271 35,254 - General obligation bonds - current 415,496 462,229 - 877,725 - Revenue bonds payable - current - 1,115,509 - 1,115,509 -

Total current liabilities 845,192 1,974,649 240,128 3,059,969 687,479

Noncurrent liabilities:Compensated absences 45,563 32,976 42,228 120,767 13,654 Net OPEB obligation 155,820 166,952 147,330 470,102 45,934 Net pension liability 472,576 520,490 395,095 1,388,161 134,054 General obligation bonds payable (net of unamortized premium and deferred amount on refunding) 10,534,966 4,616,014 - 15,150,980 - Revenue bonds payable - 14,959,752 - 14,959,752 -

Total noncurrent liabilities 11,208,925 20,296,184 584,653 32,089,762 193,642

Total liabilities 12,054,117 22,270,833 824,781 35,149,731 881,121

DEFERRED INFLOWS OF RESOURCESDeferred inflow on OPEB obligation 40,402 43,288 32,827 116,517 11,910 Deferred inflow of resources VRS 125,140 137,827 121,437 384,404 35,498

Total deferred outflows of resources 165,542 181,115 154,264 500,921 47,408

CITY OF WAYNESBORO, VIRGINIASTATEMENT OF NET POSITION

PROPRIETARY FUNDSJune 30, 2019

Business-type Activities - Enterprise Funds


CITY OF WAYNESBORO, VIRGINIASTATEMENT OF NET POSITION

PROPRIETARY FUNDSJune 30, 2019

GovernmentalActivities

Other InternalWater Sewer Enterprise ServiceFund Fund Funds Total Fund

NET POSITIONNet investment in capital assets 4,161,320 27,479,111 887,841 32,528,272 2,187,804 Unrestricted 2,115,266 3,831,088 4,894,282 10,840,636 503,024

Total net position 6,276,586$ 31,310,199$ 5,782,123$ 43,368,908 2,690,828$

Adjustment to reflect the consolidation of internal service fund activities related to enterprise funds. (1,145,674)

Net position of business-type activities 42,223,234$

Business-type Activities - Enterprise Funds


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