1. 1 County of Amherst FY 2017 Proposed Budget and Tax Increase FY 2017 Proposed Budget and Tax Increase

2. Overview Budget Priorities Budget Priorities Budget Process Budget Process Revenue Revenue Expenses Expenses New in FY17 New in FY17 General Fund General Fund Proposed Tax Increase Proposed Tax Increase 2

3. 3 Important Facts Employees: 245 (incl PT and constitutionals) Employees: 245 (incl PT and constitutionals) Board, comsn, committee, council mbrs: 50+ Board, comsn, committee, council mbrs: 50+ Parks: 6 Parks: 6 Trails: 2 Trails: 2 Fire/EMS stations: 7 Fire/EMS stations: 7 Libraries: 2 Libraries: 2 Convenience (trash) centers: 4 Convenience (trash) centers: 4 Trash disposal sites: 4 Trash disposal sites: 4 Landfill Landfill Structures: 13 Structures: 13 Winton Golf, Swim & Events Club Winton Golf, Swim & Events Club

4. 4 Important Facts Services: Services: Police Police Fire & Rescue Fire & Rescue Courts Courts Elections Elections Trash disposal Trash disposal Parks & Recreation Parks & Recreation Planning & Zoning Planning & Zoning Building permits & inspections Building permits & inspections Tax assessment & collection Tax assessment & collection Departments: Departments: Administration Administration Accounting Accounting Purchasing Purchasing IT IT HR HR Legal Legal Maintenance Maintenance Public works/grounds Public works/grounds

5. 5 Important Facts – NOT County Education: 7-member Board Education: 7-member Board 900 employees 900 employees 10 schools (incl PVS) 10 schools (incl PVS) $46.9M budget $46.9M budget Social Services benefits Social Services benefits Health Department services Health Department services Roads are VDOT responsibility Roads are VDOT responsibility Water & Sewer rates are set by ACSA Water & Sewer rates are set by ACSA Constitutional officers’ salaries & mgt Constitutional officers’ salaries & mgt

6. Budget Development Priorities School Infrastructure Keep landfill open Maintain Public Safety Local match to state directed raises Correct manpower deficiencies Minimize draw on General Fund to balance 6

7. Budget Development Process Anticipated Revenues - Operating Expenses - Prioritized Needs & Wants = Shortfall - Cut Wants, Forgo Needs - Find Savings - Find Revenue = Balanced Budget 7

8. 8 REVENUE ALL PROPERTY TAXES 21,953,189 23,295,711 All Other Revenues: LOCAL SALES & USE TAXES6,942,2006,980,148 PERMITS FEES AND LICENSES156,600148,600 FINES AND FOREITURES19,400 USE OF PROPERTY AND INTEREST100,901110,966 CHARGES FOR SERVICES1,341,0981,404,898 MISCELLANEOUS61,75072,800 RECOVERED COST142,276136,776 NON CATEGORICAL AID2,385,0182,377,018 SHARED EXPENSES2,391,7712,445,385 PUBLIC ASSISTANCE,OTHER STATE REVENUE1,041,6671,104,265 FEDERAL REVENUE722,975655,824 OTHER CATEGORICAL AID372,975385,109 REVENUE TRANSFERS1,544,039479,953 All Other Revenues Total:17,222,67016,321,142 TOTAL SCHOOL STATE, FEDERAL, OTHER LOCAL 48,955,358 46,889,710 TOTAL GENERAL FUND REVENUE88,131,21786,506,563 FY16FY17

9. 9 REVENUE Local State Fed Bsns Real Prop

10. 10 Expenses Proposed FY17 Budget Summary - July 1, 2016 to June 30, 2017 AdoptedProposed EXPENDITURESFY2016FY2017 BOARD OF SUPERVISORS181,865191,265 GENERAL FINANCIAL & ADMINISTRATION1,762,0391,876,738 BOARD OF ELECTIONS193,561197,745 JUDICIAL ADMINISTRATION - COURTS625,827628,208 LEGAL SERVICES773,437792,894 LAW ENFORCEMENT3,871,3333,865,153 FIRE AND RESCUE SERVICES2,246,3572,553,739 CORRECTION AND DETENTION1,680,5001,555,000 BUILDING SAFETY & INSPECTIONS205,158196,799 911 AND OTHER PROTECTION1,823,4291,772,452 COMMUNITY40,00059,422 SANITATION AND WASTE REMOVAL1,552,5711,385,044 MAINTENANCE BLDGS & GROUNDS844,966805,651 PUBLIC HEALTH & MENTAL HEALTH SVCS 334,646 337,501 PUBLIC ASSISTANCE2,979,9763,006,705 COMMUNITY COLLEGE/EDUCATION 106,773 206,763 RECREATION332,366348,858 MUSEUM47,50948,406 LIBRARY731,267735,039 PLANNING & COMMUNITY DEVELOPMENT556,488758,073 ENVIRONMENTAL MANAGEMENT8,500 EXTENSION AND OTHER SERVICES83,27585,995 INTERNAL & DEBT SERVICES1,320,1213,442,919 LOCAL TRANSFER TO SCHOOLS16,873,89514,757,984 TOTAL NON-SCHOOL39,175,85939,616,853 SCHOOL48,955,35846,889,710 TOTAL GENERAL FUND EXPENDITURES88,131,21786,506,563

11. New in FY17 - Schools  Level funding from last year  $2M debt service moved into County budget  $23.6M infrastructure upgrades (10 schools)  $432K in County budget for maintenance  to create $610K maintenance fund for schools  Add’l school bus added to County budget  Maintenance Fund is ‘committed’  Annual leftover funds retained by schools and allowed to grow separately from County budget 11

12. New in FY17 1. 1. 3 new EMTs 2. 2. EMT part-time wages 3. 3. 2% Constitutional raise 4. 4. Salary adj for lowest pd 5. 5. Full-time receptionist 6. 6. Full time HR coord 7. 7. Finance Director 12 $461,150 $27,948,000 Supplemental (of 35) Capital (of 24) 1. School roofs & HVAC 2. Landfill expansion 3. 911 Dispatch software 4. Monelison fire engine 5. Ladder truck 6. Voting machines

13. Unobligated General Fund in FY17 Balance on 30 Jun 2015 Less 15% mandatory reserve (FY16) Less committed funds Less assigned funds Less expended this year Current balance available into FY17 13 $15,692,714 $ 5,876,379 $583,953 $4,304,398 $ 587,250 $4,340,734

14. Proposed Real Estate Tax Increase 5¢ / $100 2 ¢- School roofs & HVAC 1 ¢ - Landfill expansion 1 ¢ - Staff shortfalls -- 3 EMTs -- EMT PT wages 1 ¢ - Economic development 5 ¢ 14

15. 15 REVENUE Local State Fed Bsns Real Prop

16. 16 The Value of a Penny in Terms of Local Tax Revenue TaxFY17 Real Estate$227,741 Personal Property$20,340 Machinery & Tools$10,205

17. Individual Cost of Proposed Real EstateTax Increase Avg Home $117,234 $656.51 $715.13 $29.34 $4.89 Median Home $142,200 $796.32 $867.42 $35.58 $5.93 17.56.61 Semi Monthly Annl Annl Increase Increase

18. Tax Rate Comparison Locality Real Estate Personal Property Combined Rates Amherst County.613.454.06 Appomattox County.604.605.20 Bedford County.522.352.87 Campbell County.524.454.97 Nelson County.723.454.17 18

19. 19 Proposed Budget Summary Local funds for Education remains level w/ increases for Local funds for Education remains level w/ increases for An additional bus, maintenance & infrastructure upgrades An additional bus, maintenance & infrastructure upgrades A policy and committed fund to grow for the future A policy and committed fund to grow for the future Additional County manpower Additional County manpower For public safety and essential staff functions For public safety and essential staff functions Decreasing use of General Fund to balance Decreasing use of General Fund to balance Reliance on conservatism in estimating revenues Reliance on conservatism in estimating revenues Tax increases only for necessary costs Tax increases only for necessary costs Schools, landfill, public safety; other manpower from cost reductions Schools, landfill, public safety; other manpower from cost reductions Penny for economic development is focused on solutions/future Penny for economic development is focused on solutions/future Maintains adequate Fund Balance for unanticipated & emergency needs, and for future strategic uses Maintains adequate Fund Balance for unanticipated & emergency needs, and for future strategic uses

20. Backup Slides 20

21. 21 Capital Projects in FY17 DepartmentProjectAmount School District10 roofs & HVAC systems $23.6M Loan PlanningTrain Depot Phase III$400K grant & match AdministrationAdmin Building Extension$2.1M existing bond funds Recreation and ParksRiveredge Park Phase II$250K grant & match Public SafetyTrucks & Software$1.685M unobligated GF RegistrarVoting machines$163K unobligated GF Public WorksLandfill expansion$2.5M loan PurchasingLearning Lane$265K unobligated GF

22. Wants & Needs (Top 10) 1. 1. 3 add’l paramedics 2. 2. EMT part-time wages 3. 3. Computer firewall 4. 4. Backup server 5. 5. Full-time receptionist 6. 6. Merit incr for lowest pd 7. 7. Volunteer PPE 8. 8. Firehose replacement 9. 9. Grounds tractor&trailer 10. 10. Staff PPE 22 $441,654 $5,188,776 Supplemental (of 35) Capital (of 24) 1. 911 Dispatch software 2. Landfill expansion 3. Monelison fire engine 4. 8 school busses (2) 5. Courthouse sidewalk 6. Replacement ambulance 7. Courthouse parking lot 8. Library windows/doors

23. 23 Local Expense Projection FY13FY14FY15FY16FY17 Total Expenses $36,616,041$37,059,256$39,288,043$39,175,859$39,616,853 Schools $15,243,617$14,416,197$15,853,979$16,873,895$14,757,984