Finance Department P.O. Box 66 16404 Courthouse Road ...€¦ · including Comp. Board positions is included. Potential adjustments to individual pay rates, contingent upon results

Memo Page 1 of 34

MEMORANDUM:

TO: Board of Supervisors FROM: John D. Chandler, Director of Finance DATE: March 26, 2019 RE: FY 2020 Expenditures – Amended to Summarize to Fund Balances Summary Report I am pleased to provide the following Summary of Expenditures with regard to the FY 2020 County Budget separated into major topics as outlined below. This summary reflects the requirements submitted by the Department Heads and preliminary recommendations from the Financial Director and County

Administrator. Detailed Expenditure Report

Section I contains the FY 2020 Finance Director/County Administrator Request Summarized by Fund. This report shows expenses for the FY 2015, FY 2016, FY 2017, FY2018 and FY 2019 Adopted Budgets, the FY 2020 Departmental Requests, FY2020 Finance Director/County Administrator Recommendations and the difference between the FY 2019 Adopted Budget vs. FY20 Finance Director/CA recommendations and the FY 2020 Finance Director vs. FY2020 Department Requests. Insurance expenses are estimated (Health Insurance rates currently projected, based on early feedback from Broker, for a 10.2% increase) and based on current information. Authorized 3% pay increase for all Constitutional Officers and Compensation (Comp.) Board approved positions. Additionally, we propose a 3% increase for all other County employees to keep pace with inflation and uphold equitable pay across all departments. Insurance increase (propose increase to wellness plan from $25 per pay period to $50) and 3% raise are both included in the departmental line items. Personnel Requests

Section II contains two new EMS personnel related requests (Community Fire Department coverage) and one previously approved conversion from PT to FT for Facilities Management. A pay increase, as outlined above, including Comp. Board positions is included. Potential adjustments to individual pay rates, contingent upon results of Salary Study, are included in contingency. Operating Request

Section III contains a summary, by department, of the changes from FY20 Finance Director amounts vs. FY19 adopted budget for operating items greater than or less than $2,500.

Northampton County

Finance Department

P.O. Box 66

16404 Courthouse Road

Eastville, VA 23347

Phone: (757) 678-0440

Fax: (757) 678-0483

Memo Page 2 of 34

Capital Outlays

Section IV contains a detail/summary of capital outlays by department for multiple funds.

Outside Agency Requests

Section V contains a summary of requests made by outside agencies and departments such as fire and rescue stations, libraries, and economic and community development entities.

Transfers Out

Section VI In addition to Federal and State assistance, fines, penalties and other sources of revenue, the County supports all departments with General Fund monies. Section VI also contains a summary of the funding provided to departments in order for them to meet their operational requirements.

Schools

School Board’s Proposed Budget for Fiscal Year 2020 is currently showing the School Board’s request.

Budget Requests – Board of Supervisors

The Board focus has been:

• Fund required resources to complete all elements of the Comprehensive Plan

(consultant, advertising, public meetings, Future Land Use Map (FLUM))

• Secure internal and external resources needed to update zoning ordinances

(legal compliance, use definitions, districts and performance)

• Continue the program to demolish dangerous structures

• Determine funding needed to repair and maintain school structures (borrowing requirements and

sources)

• Analyze, prioritize, and fund capital projects for County owned assets (forecast 3-year plan)

• Supplement as possible the General Assemply budget funding for education and Compensation Board

staff

• Study funding alternatives for infrastructure expansion within the County and towns

The Staffs focus has been:

• Develop a plan for expansion of the Bayview Convenience Center

• Complete the approved salary study and submit recommendations for FY21

• Fill and maintain authorized staff levels

• Use grant funding to complete Brownfield studies and make recommendations based on results

• Support new business initiatives with timely responses to planning and permitting

• Equitable pay for all employees

• Required Capital enhancements to meet County needs

• Maintain existing equipment/assets in proper working order

• Increase collection % rates on Current Year Taxes due

• Maximize return on investment on County Cash balances

Memo Page 3 of 34

Section I - Detailed Expenditure Report

Summary: Major Items/Changes FY19 vs. FY20 by Fund

100 General Fund

Capital items (Detailed in full in Capital section)

A. Tax Software $250,000

B. Bayview Convenience Center (enhancements) $200,000

C. Sheriff vehicles (3 Replacement) $76,950

D. Tractor - Solid Waste (Replacement – if not USDA funded)

$50,000

E. All other requests $448,314

F. FY 2019 Total Capital $83,107 ($83,107)

Total Capital Requests Change $942,157

Operating (Detailed in Operating Section)

A. Increases in Solid Waste services $206,752

B. Planning – Comprehensive Plan Consultant $100,000

C. Planning – Additional Dangerous Structure removal $100,000

D. All other requests ($38,679)

Total Increase Operating $368,073

Personnel (Detailed in Personnel Section)

A. New positions (2 EMS & 1 PT to FT Facilities) $182,228

B. 3% State & Constitutional Officers raises $164,662

C. 3% Raise all other positions $114,469

D. Health insurance Wellness change from $25/ pay period to $50 / pay period (24 pay periods) $67,560

E. Misc. Increases/decreases ($44,940)

Total Personnel $483,979

Transfer to Other Funds (Detailed in Transfer section)

A. Northampton County Public Schools $345,011

B. ESRJ $591,866

C. School Debt & County Debt (School ($116,581) County ($963) ($117,544)

D. NC Tourism Capital $15,000

Total Transfer $834,333

Total Change FY 2020 vs. FY2019 $2,628,542

Annual Budget By Fund Expense

Fund

Code

Dept.

Code Class 1 Description

2015 Actual

Amount

2016 Actual

Amount

2017 Actual

Amount

2018 Actual

Amount

2019 Adopted

Budget

2020 Finance

Director FY20 - FY19

2020

Departmental

Requests

FY20 Finance -

Dept. Req.

100 General Fund Total 24,948,902 26,158,548 25,789,732 26,936,653 28,134,646 30,763,188 2,628,542 31,472,926 (709,738)

221 Harbor Improvement Fund Total 0 0 22,599 92,741 14,460 57,773 43,313 42,750 15,023

225 ESRJ Fund Total 3,606,633 3,559,703 3,666,238 3,938,416 4,117,079 4,739,046 621,967 4,707,510 31,536

401 General Debt Service Fund Total 2,758,069 2,760,631 2,757,516 2,762,331 2,758,930 2,757,967 (963) 2,757,967 0

490 School Debt Fund Total 121,372 541,912 119,206 120,433 344,732 228,151 (116,581) 228,151 0

501 Public Utilities Fund Total 165,200 189,627 196,492 222,651 244,475 314,849 70,374 314,009 840

Memo Page 4 of 34

221 Harbor Improvement Fund


A. Construct Pier to Access Boat Slips #’s 9-26 Willis Wharf $42,750

B. Hydrographic Survey $15,023

C. Less Last year Capital ($14,460)

Total Change FY 2020 vs. FY2019 $43,313

225 Eastern Shore Regional Jail (ESRJ) Fund


A. ESRJ – Camera System $400,000



A. Increases in Wastewater & Water $95,186

B. All other requests ($3,392)



A. 3% State & Constitutional Officers raises $71,991 B. State approved raises C7 & C8 entry level uniformed Positions effective Feb. 1st (Approximately) $20,000

C. 3% Raise all other positions $1,968

D. Health insurance Wellness change from $25/ pay period to $50 / pay period (24 pay periods) $31,200

E. Misc. Increases/decreases $5,014

Total Personnel $130,173


401 General Debt Service Fund

A. County Debt ($963)

Total Change FY 2020 vs. FY2019 ($963)

490 School Debt Fund

A. Northampton County School Debt (116,581)

Total Change FY 2020 vs. FY2019 ($116,581)

501 Public Utilities Fund


A. Water treatment system (Government Complex) $55,000

B. FY 2019 Total Capital $83,107 ($12,418)



A. Upgrade Human Machine Interface (HMI) for WWTP Effluent Irrigation System $13,700 B. Upgrade Programable Logic Controller (PLC)and Operator Interface Terminal (OIT) for WWTP $15,500

C. All other requests $1,004



A. 3% Raise all other positions $847

B. Health insurance Wellness change from $25/ pay period to $50 / pay period (24 pay periods) $840

C. Misc. Increases/decreases ($4,099)

Total Personnel ($-2,412)


Memo Page 5 of 34

General Fund Harbor Fund

Memo Page 6 of 34

ESRJ Total Debt

County Debt School Debt

Public Utilities

Memo Page 7 of 34

Annual Budget By Dept. & Expense Type I (Highlighted for > $29,999 Change)

Fund

Code

Department

Description Class 1 Description

2015 Actual

Amount

2016 Actual

Amount

2017 Actual

Amount

2018 Actual

Amount

2019 Adopted

Budget

2020 Finance

Director

FY20 - FY19 (>

$29,999)

2020

Departmental

Requests

FY20 Finance -

Dept. Req.

Personnel Total 27,372 27,311 27,526 27,253 27,259 27,259 0 27,259 0

Operating Total 6,355 7,959 13,189 14,287 13,758 13,865 107 13,865 0

Board of Supervisors Total 33,727 35,270 40,715 41,540 41,017 41,124 107 41,124 0

Personnel Total 239,151 246,754 291,164 232,747 232,980 241,176 8,196 239,976 1,200

Operating Total 102,083 178,385 100,642 103,866 117,200 146,170 28,970 146,170 0

County Administrator Total 341,234 425,139 391,805 336,613 350,180 387,346 37,166 386,146 1,200

Personnel Total 73,895 75,206 75,978 69,347 67,219 71,597 4,378 71,378 219

Operating Total 1,072 752 994 1,118 1,305 2,513 1,208 2,513 0

County Attorney Total 74,966 75,959 76,972 70,465 68,524 74,110 5,586 73,891 219

Operating Total 48,900 49,335 49,350 50,500 52,000 52,000 0 52,000 0

Independent Auditor Total 48,900 49,335 49,350 50,500 52,000 52,000 0 52,000 0

Personnel Total 172,834 172,692 174,584 172,226 188,547 187,349 (1,198) 185,549 1,800

Operating Total 24,043 40,821 36,275 73,606 56,366 43,543 (12,823) 168,543 (125,000)

Capital Outlay Total 0 0 0 0 0 125,000 125,000 0 125,000

Commissioner of the Revenue Total 196,877 213,513 210,858 245,832 244,913 355,892 110,979 354,092 1,800

Personnel Total 128,994 143,737 165,771 145,448 151,875 154,164 2,289 152,964 1,200

Operating Total 2,997 42,912 6,714 10,072 13,161 23,717 10,556 23,717 0

General Reassessment Total 131,992 186,650 172,485 155,520 165,036 177,881 12,845 176,681 1,200

Personnel Total 237,344 236,340 214,529 218,125 241,199 254,234 13,035 251,834 2,400

Operating Total 47,827 47,132 43,823 71,787 63,236 155,279 92,043 170,287 (15,008)

Capital Outlay Total 0 0 0 0 0 125,000 125,000 0 125,000

County Treasurer Total 285,170 283,472 258,352 289,912 304,435 534,513 230,078 422,121 112,392

Personnel Total 257,406 259,037 283,429 282,733 308,451 315,918 7,467 313,518 2,400

Operating Total 60,406 56,011 61,651 58,366 79,660 79,260 (400) 79,260 0

Finance Total 317,812 315,048 345,080 341,099 388,111 395,178 7,067 392,778 2,400

Personnel Total 156,902 160,599 154,320 156,923 228,486 226,049 (2,437) 224,849 1,200

Operating Total 114,627 105,124 95,928 102,854 110,400 103,300 (7,100) 103,300 0

Information Technology Total 271,529 265,722 250,248 259,777 338,886 329,349 (9,537) 328,149 1,200

Personnel Total 101,553 105,861 103,655 104,827 108,978 112,441 3,463 116,495 (4,054)

Operating Total 24,863 62,559 60,241 55,930 73,074 77,995 4,921 77,995 0

Capital Outlay Total 0 5,044 0 0 0 0 0 0 0

Electoral Board Total 126,416 173,464 163,896 160,757 182,052 190,436 8,384 194,490 (4,054)

Operating Total 25,911 22,015 25,194 29,005 29,564 29,584 20 29,584 0

Circuit Court Total 25,911 22,015 25,194 29,005 29,564 29,584 20 29,584 0

Operating Total 5,567 5,977 4,710 8,298 6,680 6,820 140 6,820 0

General District Court Total 5,567 5,977 4,710 8,298 6,680 6,820 140 6,820 0

Operating Total 734 1,765 1,966 1,400 3,225 3,225 0 3,225 0

Magistrates Total 734 1,765 1,966 1,400 3,225 3,225 0 3,225 0

Operating Total 4,824 4,468 4,435 4,358 5,330 6,050 720 6,050 0

Juvenile & Domestic Relations Ct Total 4,824 4,468 4,435 4,358 5,330 6,050 720 6,050 0

Personnel Total 254,615 262,198 251,510 260,660 277,735 282,256 4,521 279,856 2,400

Operating Total 40,428 53,097 50,166 29,265 34,325 43,331 9,006 43,331 0

Clerk of the Circuit Court Total 295,043 315,295 301,676 289,926 312,060 325,587 13,527 323,187 2,400

Personnel Total 20,585 21,681 25,121 35,150 49,680 52,099 2,419 51,499 600

Operating Total 0 500 12,062 8,506 11,460 11,473 13 11,473 0

Victim Witness Total 20,585 22,181 37,184 43,656 61,140 63,572 2,432 62,972 600

Personnel Total 288,606 298,631 300,195 287,109 275,206 291,029 15,823 289,448 1,581

Operating Total 7,582 7,280 13,879 21,433 10,278 11,869 1,591 11,869 0

Capital Outlay Total 0 0 140 0 0 0 0 0 0

Commonwealth Attorney Total 296,188 305,912 314,215 308,543 285,484 302,898 17,414 301,317 1,581

Personnel Total 1,822,203 1,873,932 2,030,646 2,159,718 2,501,882 2,618,104 116,222 2,598,304 19,800

Operating Total 346,049 322,007 329,797 525,735 424,978 392,484 (32,494) 392,484 0

Capital Outlay Total 137,142 150,764 121,189 170,207 0 76,950 76,950 156,950 (80,000)

Sheriff Total 2,305,393 2,346,703 2,481,632 2,855,660 2,926,860 3,087,538 160,678 3,147,738 (60,200)

Operating Total 10,328 11,915 7,687 13,791 11,909 11,771 (138) 11,771 0

Ambulance & Rescue Total 10,328 11,915 7,687 13,791 11,909 11,771 (138) 11,771 0

Operating Total 184,627 183,547 189,012 189,473 190,503 192,597 2,094 266,437 (73,840)

Fire Prevention Total 184,627 183,547 189,012 189,473 190,503 192,597 2,094 266,437 (73,840)

Personnel Total 1,242,436 1,276,317 1,565,415 1,683,680 1,735,421 1,933,896 198,475 1,917,696 16,200

Operating Total 104,214 108,256 109,082 116,068 117,748 157,263 39,515 203,704 (46,441)

Capital Outlay Total 0 109,805 266,659 16,964 12,000 68,000 56,000 68,000 0

Emergency Medical Services Total 1,346,651 1,494,379 1,941,156 1,816,712 1,865,169 2,159,159 293,990 2,189,400 (30,241)

Operating Total 38,019 55,933 52,544 27,943 53,580 53,580 0 53,580 0

Judicial Court Services Total 38,019 55,933 52,544 27,943 53,580 53,580 0 53,580 0

Personnel Total 159,429 104,893 0 0 0 0 0 0 0

Operating Total 14,706 12,289 0 0 0 0 0 0 0

Building Inspections Total 174,135 117,183 0 0 0 0 0 0 0

Personnel Total 89,897 107,357 106,152 88,523 116,679 119,100 2,421 117,900 1,200

Operating Total 0 0 27 50 0 3,510 3,510 3,510 0

Capital Outlay Total 0 0 29,850 0 0 0 0 28,952 (28,952)

Animal Control Total 89,897 107,357 136,029 88,573 116,679 122,610 5,931 150,362 (27,752)

Operating Total 21,137 23,990 22,679 22,621 35,600 35,600 0 35,600 0

Animal Control Contribution Total 21,137 23,990 22,679 22,621 35,600 35,600 0 35,600 0

Personnel Total 16,148 16,148 16,148 16,109 16,194 56,848 40,654 56,848 0

Operating Total 322,217 309,311 254,763 280,672 318,281 335,864 17,583 335,864 0

Capital Outlay Total 0 13,977 0 0 0 59,500 59,500 105,400 (45,900)

Memo Page 8 of 34


Fund

Code

Department


2015 Actual

Amount

2016 Actual

Amount

2017 Actual

Amount

2018 Actual

Amount

2019 Adopted

Budget

2020 Finance

Director

FY20 - FY19 (>

$29,999)

2020

Departmental

Requests

FY20 Finance -

Dept. Req.

Emergency Management Total 338,365 339,436 270,910 296,781 334,475 452,212 117,737 498,112 (45,900)

Personnel Total 84,785 93,751 42,704 66,866 114,321 120,724 6,403 119,884 840

Operating Total 390 0 1,353 3,176 3,548 4,098 550 4,098 0

Public Works Administration Total 85,175 93,751 44,057 70,042 117,869 124,822 6,953 123,982 840

Personnel Total 416,455 432,844 426,692 434,501 486,500 501,300 14,800 498,900 2,400

Operating Total 994,731 985,173 1,040,787 1,208,135 1,077,496 1,286,606 209,110 1,286,606 0

Capital Outlay Total 9,247 21,409 26,793 0 0 278,361 278,361 94,721 183,640

Solid Waste Services Total 1,420,433 1,439,426 1,494,272 1,642,636 1,563,996 2,066,267 502,271 1,880,227 186,040

Personnel Total 210,678 215,867 235,680 272,753 302,885 335,649 32,764 331,329 4,320

Operating Total 383,528 351,149 418,200 407,135 410,701 507,656 96,955 522,372 (14,716)

Capital Outlay Total 20,742 30,467 70,117 96,073 44,230 250,576 206,346 605,142 (354,566)

Facilities Management Total 614,948 597,483 723,997 775,961 757,816 1,093,881 336,065 1,458,843 (364,962)

Operating Total 359,175 385,049 385,049 385,049 404,300 431,407 27,107 431,407 0

Local Health Department Total 359,175 385,049 385,049 385,049 404,300 431,407 27,107 431,407 0

Operating Total 61,538 65,941 65,491 69,238 74,561 76,053 1,492 76,053 0

Community Services Board Total 61,538 65,941 65,491 69,238 74,561 76,053 1,492 76,053 0

Operating Total 1,800 1,800 1,800 1,800 1,800 1,800 0 1,800 0

Welfare Administration Total 1,800 1,800 1,800 1,800 1,800 1,800 0 1,800 0

Operating Total 174,000 145,000 108,700 145,000 165,000 170,000 5,000 170,000 0

Comprehensive Services Act Total 174,000 145,000 108,700 145,000 165,000 170,000 5,000 170,000 0

Operating Total 20,723 20,723 20,723 20,723 20,723 20,723 0 20,723 0

Capital Outlay Total 111,000 110,000 112,000 0 0 0 0 0 0

Community College Total 131,723 130,723 132,723 20,723 20,723 20,723 0 20,723 0

Personnel Total 124,922 137,465 150,675 172,611 175,944 179,436 3,492 178,236 1,200

Operating Total 35,764 54,377 52,103 83,653 81,388 83,871 2,483 125,671 (41,800)

Capital Outlay Total 0 0 0 0 0 15,000 15,000 25,000 (10,000)

Parks & Recreation Total 160,687 191,842 202,779 256,264 257,332 278,307 20,975 328,907 (50,600)

Personnel Total 6,191 6,436 6,461 6,388 5,844 5,956 112 5,956 0

Operating Total 12,633 9,665 19,448 20,382 21,515 21,515 0 21,515 0

Capital Outlay Total 13,692 13,233 0 0 0 0 0 0 0

Harbors & Boat Ramps Total 32,516 29,334 25,909 26,770 27,359 27,471 112 27,471 0

Operating Total 124,892 124,892 127,559 127,559 138,000 148,711 10,711 148,711 0

Capital Outlay Total 0 0 0 0 0 0 0 20,000 (20,000)

Eastern Shore Regional Library Total 124,892 124,892 127,559 127,559 138,000 148,711 10,711 168,711 (20,000)

Operating Total 20,000 20,000 20,000 20,000 20,000 20,000 0 30,000 (10,000)

Cape Charles Public Library Total 20,000 20,000 20,000 20,000 20,000 20,000 0 30,000 (10,000)

Personnel Total 264,330 248,413 0 0 0 0 0 0 0

Operating Total 55,695 88,945 0 0 0 0 0 0 0

Planning & Zoning Total 320,025 337,358 0 0 0 0 0 0 0

Operating Total 67,340 68,946 68,946 68,946 71,780 73,946 2,166 90,946 (17,000)

Community Development Total 67,340 68,946 68,946 68,946 71,780 73,946 2,166 90,946 (17,000)

Personnel Total 79,858 15,714 0 0 0 0 0 0 0

Operating Total 256,915 9,293 0 0 0 0 0 0 0

Code Compliance Total 336,773 25,007 0 0 0 0 0 0 0

Personnel Total 129,866 160,509 508,904 454,917 669,095 679,716 10,621 674,316 5,400

Operating Total 13,924 18,356 72,676 87,922 162,870 322,537 159,667 325,037 (2,500)

Capital Outlay Total 0 0 0 26,345 0 0 0 0 0

Planning, Permitting & Enforcem Total 143,790 178,866 581,579 569,184 831,965 1,002,253 170,288 999,353 2,900

Operating Total 700 850 1,525 1,050 2,100 2,100 0 2,100 0

Wetlands Board/Zoning Appeals Total 700 850 1,525 1,050 2,100 2,100 0 2,100 0

Operating Total 5,081 2,625 4,075 4,815 5,294 8,960 3,666 8,960 0

Planning Commission Total 5,081 2,625 4,075 4,815 5,294 8,960 3,666 8,960 0

Operating Total 210,805 231,605 231,605 254,105 287,574 320,612 33,038 320,612 0

Other Economic Development Total 210,805 231,605 231,605 254,105 287,574 320,612 33,038 320,612 0

Operating Total 28,783 28,783 28,783 31,283 31,283 31,283 0 31,283 0

Soil & Water Conservation Total 28,783 28,783 28,783 31,283 31,283 31,283 0 31,283 0

Personnel Total 8,724 10,021 9,432 9,278 11,038 11,138 100 11,138 0

Operating Total 48,961 52,275 60,527 58,619 71,795 91,721 19,926 91,721 0

Extension Service Administration Total 57,685 62,296 69,959 67,896 82,833 102,859 20,026 102,859 0

Personnel Total 1,514 112 1,115 1,113 5,676 5,635 (41) 5,635 0

Operating Total 2,848 1,384 512 2,148 2,350 3,026 676 3,026 0

Extension Service-Johnson Grass Total 4,361 1,496 1,627 3,261 8,026 8,661 635 8,661 0

Operating Total 117,839 126,995 144,236 144,330 143,428 147,014 3,586 147,014 0

General Insurance Total 117,839 126,995 144,236 144,330 143,428 147,014 3,586 147,014 0

Transfers to Other Funds Total 13,294,466 14,392,569 13,568,887 14,299,465 14,168,526 15,002,859 834,333 14,971,323 31,536

Transfers Out Total 13,294,466 14,392,569 13,568,887 14,299,465 14,168,526 15,002,859 834,333 14,971,323 31,536

Debt Total 173,495 94,284 0 0 0 0 0 0 0

Debt Service Total 173,495 94,284 0 0 0 0 0 0 0

Operating Total 14,846 0 5,384 2,521 579,669 212,567 (367,102) 564,064 (351,497)

Contingency Total 14,846 0 5,384 2,521 579,669 212,567 (367,102) 564,064 (351,497)

100 Total 24,948,902 26,158,548 25,789,732 26,936,653 28,134,646 30,763,188 2,628,542 31,472,926 (709,738)

Memo Page 9 of 34


Fund

Code

Department


2015 Actual

Amount

2016 Actual

Amount

2017 Actual

Amount

2018 Actual

Amount

2019 Adopted

Budget

2020 Finance

Director

FY20 - FY19 (>

$29,999)

2020

Departmental

Requests

FY20 Finance -

Dept. Req.

Capital Outlay Total 0 0 22,599 92,741 14,460 57,773 43,313 42,750 15,023

Harbors & Boat Ramps Total 0 0 22,599 92,741 14,460 57,773 43,313 42,750 15,023

221 Total 0 0 22,599 92,741 14,460 57,773 43,313 42,750 15,023

Personnel Total 2,647,573 2,700,927 2,721,093 2,823,250 3,113,013 3,243,186 130,173 3,211,986 31,200

Operating Total 959,060 858,776 913,108 946,078 1,004,066 1,095,860 91,794 1,095,524 336

Capital Outlay Total 0 0 0 58,901 0 400,000 400,000 400,000 0

Care & Confinement Total 3,606,633 3,559,703 3,634,201 3,828,229 4,117,079 4,739,046 621,967 4,707,510 31,536

Transfers to Other Funds Total 0 0 32,037 110,187 0 0 0 0 0

Transfers Out Total 0 0 32,037 110,187 0 0 0 0 0

225 Total 3,606,633 3,559,703 3,666,238 3,938,416 4,117,079 4,739,046 621,967 4,707,510 31,536

Debt Total 2,758,069 2,760,631 2,757,516 2,762,331 2,758,930 2,757,967 (963) 2,757,967 0

Debt Service Total 2,758,069 2,760,631 2,757,516 2,762,331 2,758,930 2,757,967 (963) 2,757,967 0

401 Total 2,758,069 2,760,631 2,757,516 2,762,331 2,758,930 2,757,967 (963) 2,757,967 0

Debt Total 121,372 541,912 119,206 120,433 344,732 228,151 (116,581) 228,151 0

Debt Service Total 121,372 541,912 119,206 120,433 344,732 228,151 (116,581) 228,151 0

490 Total 121,372 541,912 119,206 120,433 344,732 228,151 (116,581) 228,151 0

Personnel Total 89,782 100,884 98,728 101,911 78,006 75,594 (2,412) 74,754 840

Operating Total 75,418 83,629 87,854 111,621 149,776 179,430 29,654 179,430 0

Capital Outlay Total 0 0 4,160 0 12,418 55,000 42,582 55,000 0

Public Utilities Total 165,200 184,513 190,741 213,532 240,200 310,024 69,824 309,184 840

Operating Total 0 0 0 0 0 550 550 550 0

General Insurance Total 0 0 0 0 0 550 550 550 0

Operating Total 0 839 1,888 4,843 0 0 0 0 0

Depreciation Total 0 839 1,888 4,843 0 0 0 0 0

Transfers to Other Funds Total 0 4,275 3,863 4,275 4,275 4,275 0 4,275 0

Transfers Out Total 0 4,275 3,863 4,275 4,275 4,275 0 4,275 0

501 Total 165,200 189,627 196,492 222,651 244,475 314,849 70,374 314,009 840

Memo Page 10 of 34

Top 10 Departments – Total budget

3102 Sheriff ESRJ

Emergency Medical Services Emergency Management

Planning 8101, Code 8104, Building 3401 (Combined into 8105 in FY17)

When 2 #’s are at the top of a graph

TOP # is TOTAL

Memo Page 11 of 34

Facilities Management Treasurer

Transfers Out Finance

Solid Waste All Other Departments not included above If detailed discussion is necessary, a schedule will be developed to address specific areas of concern.

Memo Page 12 of 34

Section II - PERSONNEL RELATED CHANGES

(FY20 Requested vs. 19 Adopted)

Memo Page 13 of 34

Memo Page 14 of 34

New Positions

EMS Community Fire Dept. (2 Positions) $114,686

Emergency Services (PT Recruiting for CFD (revenue to offset) $40,659

Facilities Management – Previously approved change from PT to FT

1 PT became 1 FT & transferred PT employee from P&R to FM

$26,883

Total new positions $182,228

Pay Adjustments/Raises

3% State & Constitutional Officer Raises General Fund (GF) $164,662

3% State & Constitutional Officer Raises ESRJ $71,991

Note: County will receive approximately $111,434 of the $236,653 from Comp. Board to help offset 3% increase

Net County contribution = $125,219

3% Raises (All Other employees) GF $114,469

3% Raises (All Other employees) ESRJ $1,968

3% Raises (All Other employees) Public Utilities $847

Total 3% Raises $353,937

Health Insurance

Wellness increase from $25 / pay period to $50 - GF $67,560

Wellness ESRJ $31,200

Wellness Public Utilities $840

Total Wellness $99,600

Total New Positions/Benefit Changes $635,765

Memo Page 15 of 34

Fund

Code

Dept.

Code Department Description

Class 1

Description

Account

Number Account Description

2019 Adopted

Budget

2020 Finance


100 1201 County Administrator Personnel 50000 Salaries & Wages-Regular 183,080 190,456 7,376

Personnel Total 183,080 190,456 7,376

100 1213 County Treasurer Personnel 50000 Salaries & Wages-Regular 166,354 176,256 9,902

Personnel Total 166,354 176,256 9,902

100 1220 Finance Personnel 50000 Salaries & Wages-Regular 228,442 233,757 5,315

Personnel Total 228,442 233,757 5,315

100 2106 Clerk of the Circuit Court Personnel 50000 Salaries & Wages-Regular 199,761 205,101 5,340

100 2201 Commonwealth Attorney Personnel 50000 Salaries & Wages-Regular 211,393 217,735 6,342

Personnel Total 211,393 217,735 6,342

100 3102 Sheriff Personnel 50000 Salaries & Wages-Regular 1,637,678 1,690,942 53,264

100 3102 Sheriff Personnel 50050 Salaries & Wages-Part-time 72,715 83,876 11,161

100 3102 Sheriff Personnel 50175 Salaries & Wages-Holiday OT 0 12,353 12,353

100 3102 Sheriff Personnel 50250 FICA & Medicare 142,520 148,958 6,438

100 3102 Sheriff Personnel 50300 Retirement 131,989 124,049 (7,940)

100 3102 Sheriff Personnel 50350 Health Insurance 278,372 273,280 (5,092)

100 3102 Sheriff Personnel 50355 Employer Wellness 50 57 39,600 39,543

Personnel Total 2,263,331 2,373,058 109,727

100 3205 Emergency Medical Services Personnel 50000 Salaries & Wages-Regular 920,823 1,016,846 96,023

100 3205 Emergency Medical Services Personnel 50150 Salaries & Wages-Overtime 164,590 211,153 46,563

100 3205 Emergency Medical Services Personnel 50250 FICA & Medicare 94,920 103,624 8,704

100 3205 Emergency Medical Services Personnel 50350 Health Insurance 205,454 210,816 5,362

100 3205 Emergency Medical Services Personnel 50355 Employer Wellness 50 1,368 32,400 31,032

100 3205 Emergency Medical Services Personnel 51500 Insurance - Worker's Comp. 55,235 60,472 5,237

Personnel Total 1,442,390 1,635,311 192,921

100 3505 Emergency Management Personnel 50050 Salaries & Wages-Part-time 0 37,700 37,700

Personnel Total 0 37,700 37,700

Personnel Total 0 0 0

100 4204 Solid Waste Services Personnel 50050 Salaries & Wages-Part-time 210,439 217,508 7,069

Personnel Total 210,439 217,508 7,069

100 4302 Facilities Management Personnel 50000 Salaries & Wages-Regular 159,281 186,529 27,248

100 4302 Facilities Management Personnel 50050 Salaries & Wages-Part-time 44,987 33,046 (11,941)

100 4302 Facilities Management Personnel 50350 Health Insurance 50,995 56,217 5,222

100 4302 Facilities Management Personnel 50355 Employer Wellness 50 0 8,640 8,640

Personnel Total 255,263 284,432 29,169

100 8105 Planning, Permitting & Enforcem Personnel 50000 Salaries & Wages-Regular 479,639 485,685 6,046

100 8105 Planning, Permitting & Enforcem Personnel 50300 Retirement 24,392 10,346 (14,046)

100 8105 Planning, Permitting & Enforcem Personnel 50305 VRS - NC Hybrid Match 12,563 19,245 6,682

100 8105 Planning, Permitting & Enforcem Personnel 50355 Employer Wellness 50 171 10,800 10,629

Personnel Total 516,765 526,076 9,311

225 3302 Care & Confinement Personnel 50000 Salaries & Wages-Regular 2,102,715 2,226,500 123,785

225 3302 Care & Confinement Personnel 50150 Salaries & Wages-Overtime 46,909 41,198 (5,711)

225 3302 Care & Confinement Personnel 50175 Salaries & Wages-Holiday OT 0 21,359 21,359

225 3302 Care & Confinement Personnel 50200 Salaries & Wages-Holiday Reg 62,410 17,898 (44,512)

225 3302 Care & Confinement Personnel 50250 FICA & Medicare 169,405 176,668 7,263

225 3302 Care & Confinement Personnel 50300 Retirement 178,718 160,975 (17,743)

225 3302 Care & Confinement Personnel 50350 Health Insurance 435,811 413,824 (21,987)

225 3302 Care & Confinement Personnel 50355 Employer Wellness 50 57 62,400 62,343

Personnel Total 2,996,025 3,120,822 124,797

Grand Total $8,673,243 $9,218,212 $544,969

Misc. Changes < $5,000 or > $5,000 $2,816,870 $2,883,641 $66,771

Total County Payroll $11,490,113 $12,101,853 $611,740

Annual Budget By Expense

Memo Page 16 of 34

Personnel Contingency (9900)

Social Services – two retirements (max $5,000 sick & 450 Hrs. vacation) $31,446

EMS – two retirements (max $2,500 sick & 288 Hrs. vacation) $18,120

Salary Study – Initial Implementation (FY20) $100,000

Requested but moved to Salary Study or not recommended (Sheriff 4 Nurse raises - $49,950, P&R $2,400, Commonwealth Attorney staff $3,850, Electoral Board. $4,854, FM HVAC additional employee $45,008)

Total $149,566

See below Staff levels proposed for FY20 vs. FY19 & FY18 All personnel amounts include benefits and taxes. Does not include associated equipment.

Memo Page 17 of 34

Memo Page 18 of 34

Section III - OPERATING RELATED REQUESTS – FY19 Adopted vs. FY20 Requested

Operating Expense by Account – Filtered to Changes < ($5,000) or > $5,000

Fund

Code

Dept.


Class 1

Description

Account


2019 Adopted

Budget

2020 Finance


100 1201 County Administrator Operating 50650 Prof. Services - Mgmt Consulting 0 30,000 30,000

Operating Total 0 30,000 30,000

100 1209 Commissioner of the Revenue Operating 50850 Maintenance Contracts 19,750 24,800 5,050

100 1209 Commissioner of the Revenue Operating 55500 Office Supplies - Comp Software 18,000 0 (18,000)

Operating Total 37,750 24,800 (12,950)

100 1210 General Reassessment Operating 51150 Communications - Postage 0 8,000 8,000


100 1213 County Treasurer Operating 50760 Fees & Charges 6,666 116,658 109,992

100 1213 County Treasurer Operating 55500 Office Supplies - Comp Software 18,000 0 (18,000)

Operating Total 24,666 116,658 91,992

100 1240 Information Technology Operating 50850 Maintenance Contracts 48,272 54,170 5,898

100 1240 Information Technology Operating 50920 Other Contracted Services 12,100 0 (12,100)

100 1240 Information Technology Operating 55450 Office Supplies - CompHardware 20,500 25,700 5,200

100 2106 Clerk of the Circuit Court Operating 50930 Printing & Binding 0 8,166 8,166


100 3102 Sheriff Operating 50850 Maintenance Contracts 20,210 43,240 23,030

100 3102 Sheriff Operating 55450 Office Supplies - CompHardware 85,490 8,101 (77,389)

100 3102 Sheriff Operating 55600 Vehicle & Equip Supplies - Other 60,000 69,460 9,460

Operating Total 165,700 120,801 (44,899)

100 3205 Emergency Medical Services Operating 55500 Office Supplies - Comp Software 11,940 18,980 7,040

100 3205 Emergency Medical Services Operating 56350 Other Oper Supplies - Other 10,600 30,509 19,909

Operating Total 22,540 49,489 26,949

100 3505 Emergency Management Operating 56500 ESVA 911 Commission 288,381 305,964 17,583

Operating Total 288,381 305,964 17,583

100 4204 Solid Waste Services Operating 50700 Prof. Services - Eng. & Arch. 20,204 12,741 (7,463)

100 4204 Solid Waste Services Operating 50800 Repairs & Maintenance 70,829 102,547 31,718

100 4204 Solid Waste Services Operating 50920 Other Contracted Services 233,461 250,920 17,459

100 4204 Solid Waste Services Operating 50922 Groundwater Mgmt. 86,075 94,725 8,650

100 4204 Solid Waste Services Operating 50923 Recycling Services 34,915 68,372 33,457

100 4204 Solid Waste Services Operating 50924 Waste Hauling Services 345,988 412,923 66,935

100 4204 Solid Waste Services Operating 50925 Waste Disposal Services(Tipping) 252,386 308,201 55,815

Operating Total 1,043,858 1,250,429 206,571


Memo Page 19 of 34

Operating Expense (Continued) Account – Filtered to Changes < ($5,000) or > $5,000

Fund

Code

Dept.


Class 1

Description

Account


2019 Adopted

Budget

2020 Finance


100 4302 Facilities Management Operating 50800 Repairs & Maintenance 108,200 120,760 12,560

100 4302 Facilities Management Operating 50850 Maintenance Contracts 38,735 45,966 7,231

100 4302 Facilities Management Operating 51000 Utilities - Electric 124,000 147,000 23,000

100 4302 Facilities Management Operating 51050 Utilities - Heating&Cooking Oil 50,000 55,000 5,000

100 4302 Facilities Management Operating 51100 Utilities - Water & Sewer 39,742 53,459 13,717

100 4302 Facilities Management Operating 55450 Office Supplies - CompHardware 0 11,000 11,000

100 4302 Facilities Management Operating 55550 Vehicle & Equip Supplies - Fuel 8,500 15,000 6,500

100 4302 Facilities Management Operating 55600 Vehicle & Equip Supplies - Other 10,900 16,250 5,350

Operating Total 380,077 464,435 84,358

100 5101 Local Health Department Operating 52625 NC Health Department 404,300 431,407 27,107

Operating Total 404,300 431,407 27,107

100 5309 Comprehensive Services Act Operating 52650 NC Social Services-CSA Program 165,000 170,000 5,000

Operating Total 165,000 170,000 5,000

100 7302 Eastern Shore Regional Library Operating 56450 Eastern Shore Public Library 138,000 148,711 10,711

Operating Total 138,000 148,711 10,711

100 8105 Planning, Permitting & Enforcem Operating 50650 Prof. Services - Mgmt Consulting 0 100,000 100,000

100 8105 Planning, Permitting & Enforcem Operating 50930 Printing & Binding 10,125 2,500 (7,625)

100 8105 Planning, Permitting & Enforcem Operating 51800 Travel - Tuition & Registration 11,500 2,200 (9,300)

100 8105 Planning, Permitting & Enforcem Operating 55330 Misc - Reimb. Code Enforce Exp 60,000 141,000 81,000

Operating Total 81,625 245,700 164,075

100 8108 Other Economic Development Operating 52175 A-N Transportation District Comm 18,666 6,704 (11,962)

100 8108 Other Economic Development Operating 52725 VA ES Tourism Commission 157,500 202,500 45,000

Operating Total 176,166 209,204 33,038

100 8301 Extension Service Administration Operating 51550 Leases & Rentals - Rent of Land / Building 0 21,000 21,000


100 9900 Contingency Operating 59900 Contingency 579,669 212,567 (367,102)

Operating Total 579,669 212,567 (367,102)

225 3302 Care & Confinement Operating 51100 Utilities - Water & Sewer 82,251 177,437 95,186

Operating Total 82,251 177,437 95,186

501 4500 Public Utilities Operating 50800 Repairs & Maintenance 54,071 61,500 7,429

501 4500 Public Utilities Operating 55450 Office Supplies - CompHardware 0 30,200 30,200

501 4500 Public Utilities Operating 55500 Office Supplies - Comp Software 14,000 7,500 (6,500)

Operating Total 68,071 99,200 31,129

Grand Total $2,075,159 $2,179,661 $104,502

Misc. Changes < $5,000 or > $5,000 $4,689,479 $5,075,048 $385,569

Total County Operating $6,764,638 $7,254,709 $490,071

Memo Page 20 of 34

Memo Page 21 of 34

Detailed Operating Transactions to follow:

Memo Page 22 of 34

Detailed Operating items >$19,999 or < ($1,000)


Fund

Code

Dept.


Class 1

Description

Account

Number Account Description Transaction

Number

of Units

Cost Per

Unit Total Amount

100 1201 County Administrator Operating 50650 Prof. Services - Mgmt Consulting Tax Assessment Attorney 1 30000 30,000

100 1201 County Administrator Operating 50950 Advertising E. S. Post advertising 1 27664 27,664

100 1201 County Administrator Operating 55200 Misc - Dues&Memberships ICMA dues deletion as it's not been paid since 2015 1 -983 (983)

100 1201 County Administrator Operating 55350 Office Supplies - Other Historical useage 1 32000 32,000

Operating Total 88,681

100 1208 Independent Auditor Operating 50600 Prof. Services - Acctg, Auditing Audit 1 52000 52,000


100 1209 Commissioner of the RevenueOperating 55500 Office Supplies - Comp Software EGTS PERSONAL PROPERTY SOFTWARE UPGRADE (New) 1 125000 125,000

100 1209 Commissioner of the RevenueOperating 55500 Office Supplies - Comp Software EGTS Replacement - Tax Software (move to capital) -1 125000 (125,000)

100 1213 County Treasurer Operating 50760 Fees & Charges PNC Bank Fees (with $ all in LGIP) 12 9166 109,992

100 1213 County Treasurer Operating 51150 Communications - Postage Printing & Mailing of Tax Bills. Deliq. Supplemental 1 20000 20,000

100 1213 County Treasurer Operating 55500 Office Supplies - Comp Software EGTS Replacement - Tax Software 1 125000 125,000

100 1213 County Treasurer Operating 55500 Office Supplies - Comp Software EGTS Replacement - Tax Software (move to capital Acct.) -1 125000 (125,000)


100 1220 Finance Operating 50850 Maintenance Contracts New World 1 25000 25,000


100 1240 Information Technology Operating 50530 Prof. Services - Other Reduction to cover Remote backup Service (BaaS ) 1 -1800 (1,800)

Operating Total (1,800)

100 3102 Sheriff Operating 50850 Maintenance Contracts ID Networks RMS, CAD, JMS (New) 1 31990 31,990

100 3102 Sheriff Operating 55550 Vehicle & Equip Supplies - Fuel GASOLINE 38000 2 76,000

100 3102 Sheriff Operating 55600 Vehicle & Equip Supplies - Other MISC REPAIRS 1 28500 28,500

100 3102 Sheriff Operating 55600 Vehicle & Equip Supplies - Other TIRES 150 150 22,500


100 3204 Fire Prevention Operating 50518 Compensation - Volun. Incentive Vouchers -33 125 (4,125)

100 3204 Fire Prevention Operating 52250 Vol Fire Dept - Cape Charles County Contribution (No increase since 2014) 1 30000 30,000

100 3204 Fire Prevention Operating 52250 Vol Fire Dept - Cape Charles Remove share -1 1051 (1,051)

100 3204 Fire Prevention Operating 52275 Vol Fire Dept - Cheriton County Contribution -1 30000 (30,000)

100 3204 Fire Prevention Operating 52275 Vol Fire Dept - Cheriton County Contribution (No increase since 2014) 1 30000 30,000

100 3204 Fire Prevention Operating 52275 Vol Fire Dept - Cheriton Reduction to = other County Depts. -1 22940 (22,940)

100 3204 Fire Prevention Operating 52275 Vol Fire Dept - Cheriton Remove Share -1 1051 (1,051)

100 3204 Fire Prevention Operating 52275 Vol Fire Dept - Cheriton turnout gear 15 2000 30,000

100 3204 Fire Prevention Operating 52300 Vol Fire Dept - Exmore/Community County Contribution (No increase since 2014) 1 30000 30,000

100 3204 Fire Prevention Operating 52300 Vol Fire Dept - Exmore/Community Remove Share -1 1051 (1,051)

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville ***Replace Equipment - Cascade System 1 45000 45,000

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville Admin/Workers Comp (Not requested) -1 12800 (12,800)

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville County Contribution -1 30000 (30,000)

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville County Contribution (No increase since 2014) 1 30000 30,000

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville Reduction to = other County Depts. -1 50900 (50,900)

100 3204 Fire Prevention Operating 52550 Vol Fire Dept - Eastville Remove Share -1 1051 (1,051)

100 3204 Fire Prevention Operating 52575 Vol Fire Dept - Nassawadox County Contribution (No increase since 2014) 1 30000 30,000

100 3204 Fire Prevention Operating 52575 Vol Fire Dept - Nassawadox Remove Share -1 1051 (1,051)


100 3205 Emergency Medical ServicesOperating 51650 Travel - Mileage,Tolls & Parking FY20 - recommend to defer til FY21 -1 30860 (30,860)

100 3205 Emergency Medical ServicesOperating 55500 Office Supplies - Comp Software Image Trend Charting Software (FY19 implemented) -1 5955 (5,955)

100 3205 Emergency Medical ServicesOperating 56350 Other Oper Supplies - Other Dayroom Furniture (Not recommended) -1 2996 (2,996)

100 3205 Emergency Medical ServicesOperating 56350 Other Oper Supplies - Other Employee Lockers (Not recommended) -2 2500 (5,000)

100 3205 Emergency Medical ServicesOperating 56350 Other Oper Supplies - Other Shift Refrigerator (Not recommended) -1 1630 (1,630)


100 3303 Judicial Court Services Operating 50910 Contracted Housing housing for detained in Norfolk Detention 1 48000 48,000


100 3503 Animal Control ContributionOperating 52180 A-N Animal Control Facility Full Accomack budget 0.33 106810 35,600


100 3505 Emergency Management Operating 56500 ESVA 911 Commission 32.79% of Comm Sale & Use Tax - Acct. 731-0018-42390 0.33 441366 144,724

100 3505 Emergency Management Operating 56500 ESVA 911 Commission NC Contribution - Other - Acct. 731-0018-42392 1 102090 102,090


100 4204 Solid Waste Services Operating 50800 Repairs & Maintenance Avg last four year's historical useage 1 72547 72,547

100 4204 Solid Waste Services Operating 50800 Repairs & Maintenance Brake work on Cat Wheel Loader (incl rental unit) 1 30000 30,000

100 4204 Solid Waste Services Operating 50920 Other Contracted Services Davis Disposal - trash pickup (FY 18 actual) Pulls 2091 120 250,920

100 4204 Solid Waste Services Operating 50922 Groundwater Mgmt. NEW @ 1/19/18: Add'l Correct Action Qtrly Monitoring 4 8300 33,200

100 4204 Solid Waste Services Operating 50922 Groundwater Mgmt. Schnabel's FY 19 proposal for groundwater/gas monitoring analysi 1 41725 41,725

100 4204 Solid Waste Services Operating 50923 Recycling Services Tidewater Fibre (New processing chg @ $90/ton) FY18 tonnage used 327.52 90 29,477

100 4204 Solid Waste Services Operating 50923 Recycling Services Tidewater Fibre Corp (recycling program) 1 26037 26,037

100 4204 Solid Waste Services Operating 50924 Waste Hauling Services Waste Management (FY 18 useage) 1 407625 407,625

100 4204 Solid Waste Services Operating 50925 Waste Disposal Services(Tipping) Waste Management (FY 18 useage) 1 302903 302,903

100 4204 Solid Waste Services Operating 55550 Vehicle & Equip Supplies - Fuel Delete Diesel fuel price differential -3379 0.29 (980)

Operating Total 1,193,454

100 4302 Facilities Management Operating 50800 Repairs & Maintenance Bollard Covers (Not recommended) -20 50 (1,000)

100 4302 Facilities Management Operating 50800 Repairs & Maintenance New Fence Around Generator (Not recommended) -1 3500 (3,500)

100 4302 Facilities Management Operating 50800 Repairs & Maintenance Repairs & Maintenance (Historical) 1 100000 100,000

100 4302 Facilities Management Operating 51000 Utilities - Electric Electric Service - Historical (ANEC) 12 11500 138,000

100 4302 Facilities Management Operating 51050 Utilities - Heating&Cooking Oil Fuel Oil, Diesel, & Propane for Heating and Generators 1 55000 55,000

100 4302 Facilities Management Operating 51100 Utilities - Water & Sewer Wastewater - Northampton County 1 34189 34,189

100 4302 Facilities Management Operating 55550 Vehicle & Equip Supplies - Fuel Gasoline reduction -1 3800 (3,800)

100 4302 Facilities Management Operating 56350 Other Oper Supplies - Other Flail Mower Attachment (Not recommended) -1 4500 (4,500)

100 4302 Facilities Management Operating 56350 Other Oper Supplies - Other Snow Plow Attachment (Not recommended) -1 2000 (2,000)


100 5101 Local Health Department Operating 52625 NC Health Department 27.583% Local Share code of VA 0.28 1564200 431,406


100 5205 Community Services Board Operating 56400 ES Community Services Board 10% Local Match Va Code 1 76053 76,053


100 5309 Comprehensive Services ActOperating 52650 NC Social Services-CSA Program CSA -CPMT Level Funding 1 145000 145,000

100 5309 Comprehensive Services ActOperating 52650 NC Social Services-CSA Program CSA Position - 1/3 Northampton 2/3 Accomack 1 25000 25,000


100 6501 Community College Operating 52350 ES Community College Level funding *** See attached List 1 20723 20,723


Memo Page 23 of 34

Detailed Operating Items > $19,999 or < ($1,000)


Fund

Code

Dept.


Class 1

Description

Account


Number

of Units

Cost Per

Unit Total Amount

100 7101 Parks & Recreation Operating 50920 Other Contracted Services AC/Heat Split NMS (Move to Facilities Management) -1 3700 (3,700)

100 7101 Parks & Recreation Operating 50920 Other Contracted Services AC/Heat Split Units ITP (Not recommended) -3 3700 (11,100)

100 7101 Parks & Recreation Operating 50920 Other Contracted Services FY19 Grade, level, drush track (not recommended) -1 12000 (12,000)

100 7101 Parks & Recreation Operating 50920 Other Contracted Services FY19 Grade, reseed (Hold off) -1 15000 (15,000)

100 7101 Parks & Recreation Operating 50920 Other Contracted Services Security - Northampton County Sheriff - Events 695 36 25,020


100 7302 Eastern Shore Regional LibraryOperating 56450 Eastern Shore Public Library Book processing/cataloging 1 24488 24,488

100 7302 Eastern Shore Regional LibraryOperating 56450 Eastern Shore Public Library Public Service - Payroll 1 71733 71,733


100 7303 Cape Charles Public LibraryOperating 52675 Cape Charles Memorial Library Cape Charles Library (level funding) -1 10000 (10,000)

100 7303 Cape Charles Public LibraryOperating 52675 Cape Charles Memorial Library Cape Charles Library Operations 1 30000 30,000


100 8102 Community Development Operating 52125 A-N Planning District Comm. Level Funding 1 32518 32,518

100 8102 Community Development Operating 52230 Cape Charles-Other Contribution Cape Charles 4th of July (Not recommended) -1 7000 (7,000)

100 8102 Community Development Operating 52230 Cape Charles-Other Contribution Cape Charles Beach Safety (Not recommended here) -1 10000 (10,000)


100 8105 Planning, Permitting & EnforcemOperating 50650 Prof. Services - Mgmt Consulting Comprehensive Plan Consultant 1 100000 100,000

100 8105 Planning, Permitting & EnforcemOperating 55330 Misc - Reimb. Code Enforce Exp Additional dangerous structure - County Admin. 10 10000 100,000

100 8105 Planning, Permitting & EnforcemOperating 55330 Misc - Reimb. Code Enforce Exp dangerous structure demolition 3 10000 30,000

100 8105 Planning, Permitting & EnforcemOperating 55350 Office Supplies - Other office supplies (reduction) -1 2500 (2,500)


100 8108 Other Economic DevelopmentOperating 52700 Star Transit Northampton County's Share 1 109408 109,408

100 8108 Other Economic DevelopmentOperating 52725 VA ES Tourism Commission 45% of Transient Occupancy Tax 0.45 450000 202,500


100 8203 Soil & Water Conservation Operating 52150 A-N PDC-Groundwater Comm. Level Funding 1 20385 20,385


100 8301 Extension Service AdministrationOperating 51550 Leases & Rentals - Rent of Land / BuildingBuilding Lease/Rent 12 1750 21,000


100 9503 General Insurance Operating 51250 Insurance - Property 2.5% increase from FY19 1 62937 62,937

100 9503 General Insurance Operating 51300 Insurance - Motor Vehicles 2.5% increase from FY19 1 52221 52,221

100 9503 General Insurance Operating 51400 Insurance - General Liability 2.5% increase from FY19 1 20964 20,964


100 9900 Contingency Operating 59900 Contingency $5.00 raise Jail (Included in Salary Study Partial Implement) -8320 6 (49,920)

100 9900 Contingency Operating 59900 Contingency $5.00 raise Jail (Qty4) Professional Medical Treatment+Benefits 8320 6 49,920

100 9900 Contingency Operating 59900 Contingency Base Contingency 1 60000 60,000

100 9900 Contingency Operating 59900 Contingency DSS Dept Retirement - Vacation / 7.5% Benefit 796 26 20,696

100 9900 Contingency Operating 59900 Contingency E-Summons balance not spent yet to offset Rev in acct. 100-0045 1 69000 69,000

100 9900 Contingency Operating 59900 Contingency E-Summons balance not yet spent (Spend FY20) -1 69000 (69,000)

100 9900 Contingency Operating 59900 Contingency Facilities Management - Vacation/Sick FY19 -1 7323.8 (7,324)

100 9900 Contingency Operating 59900 Contingency P & R 2 Emp. raise (Included in Salary Study Partial Impl.) -2 1200 (2,400)

100 9900 Contingency Operating 59900 Contingency Pay Adjustment - CA (Included in Salary Study) -1 3850 (3,850)

100 9900 Contingency Operating 59900 Contingency Salary Study - Partial Implementation (FY20) 1 100000 100,000

100 9900 Contingency Operating 59900 Contingency Solar Farm $ - Not spent to date - offset Rev. from 100-0045 1 200000 200,000

100 9900 Contingency Operating 59900 Contingency Solar Farm (spend in FY20) -1 200000 (200,000)

100 9900 Contingency Operating 59900 Contingency Time Keeping (Partial Implementation FY20) -6 500 (3,000)

100 9900 Contingency Operating 59900 Contingency Time Keeping Implementation -1 10000 (10,000)


225 3302 Care & Confinement Operating 50800 Repairs & Maintenance SUPPLIES/EQUIPMENT/REPAIRS 1 47000 47,000

225 3302 Care & Confinement Operating 51000 Utilities - Electric ELECTRICITY 1 150000 150,000

225 3302 Care & Confinement Operating 51050 Utilities - Heating&Cooking Oil BOILER 20000 2 40,000

225 3302 Care & Confinement Operating 51100 Utilities - Water & Sewer Wastewater Budget 1 110835 110,835

225 3302 Care & Confinement Operating 51100 Utilities - Water & Sewer Water Budget 1 66602 66,602

225 3302 Care & Confinement Operating 55251 Misc.-Other Claims & Settlements LODA - Sandi was able to get VACORP to cover this -12 991 (11,892)

225 3302 Care & Confinement Operating 55650 Food Supplies & Food Service BEVERAGES 1 20000 20,000

225 3302 Care & Confinement Operating 55650 Food Supplies & Food Service FOOD SUPPLIES 1 234000 234,000

225 3302 Care & Confinement Operating 55700 Medical & Laboratory Supplies INMATE INSURANCE 12 9000 108,000

225 3302 Care & Confinement Operating 55700 Medical & Laboratory Supplies INMATE MED SERVICES 12 7350 88,200

225 3302 Care & Confinement Operating 55750 Housekpg Supplies - Janitorial JANITORIAL 1 25000 25,000


501 4500 Public Utilities Operating 50800 Repairs & Maintenance Repairs & Maintenance - Historical (33% Bayview) 1 21000 21,000


Grand Total Total > $20,000 < ($1,000) $1,884,741

All Other $5,369,968

Total County Operating Total $7,254,709

Memo Page 24 of 34

Section IV – CAPITAL OUTLAYS

Memo Page 25 of 34

General Fund (100) Capital – Detailed Capital Request (Red = not recommended or FY19)

Annual Budget By Expense - Capital

Fund

Code

Dept.


Class 1

Description

Account


# of

Units

Cost Per

Unit Total Amount

FY19 or

Not

Recommended

Total FY20

Recommnded

Capital

100 1209 Commissioner of the Revenue Capital Outlay 58750 EDP Equipment

EGTS PERSONAL PROPERTY SOFTWARE UPGRADE

(New) 1 125,000 125,000 125,000

Capital Outlay Total 125,000 0 125,000

100 1213 County Treasurer Capital Outlay 58750 EDP Equipment EGTS Replacement - Tax Software 1 125,000 125,000 125,000


Capital Outlay Total 0

Capital Outlay Total 0

100 3102 Sheriff Capital Outlay 58400 Machinery & Equipment POLE BARN 1 80,000 80,000 (80,000) 0

100 3102 Sheriff Capital Outlay 58650 Motor Vehicles & Equipment 2019 DODGE 4 25,650 102,600 (25,650) 76,950

Capital Outlay Total 182,600 (105,650) 76,950

100 3205 Emergency Medical Services Capital Outlay 58400 Machinery & Equipment LifePak15 for 3rd QRV (50/50 grant) 1 34,000 34,000 34,000

100 3205 Emergency Medical Services Capital Outlay 58400 Machinery & Equipment LifePak15 to replace LifePak12 (50/50 grant) 1 34,000 34,000 34,000


100 3502 Animal Control Capital Outlay 58650 Motor Vehicles & Equipment 2019 FORD F250 (Accessories in Vehicle Supplies 55600) 1 28,952 28,952 (28,952) 0

Capital Outlay Total 28,952 28,952

100 3505 Emergency Management Capital Outlay 58400 Machinery & Equipment AEDs (purchased 2016 - All in Sheriff Vehicles) 15 1,700 25,500 (25,500) 0

100 3505 Emergency Management Capital Outlay 58400 Machinery & Equipment Replace AEDs > 10 yrs old 10 1,700 17,000 17,000

100 3505 Emergency Management Capital Outlay 58400 Machinery & Equipment Replace AEDs > 10 yrs old and under recall (Must Replace) 25 1,700 42,500 42,500

100 3505 Emergency Management Capital Outlay 58400 Machinery & Equipment

Town Police Vehicles (Exmore, Eastville & Cape Charles) New

Req. 12 1,700 20,400 (20,400) 0


100 4204 Solid Waste Services Capital Outlay 58400 Machinery & Equipment 21 total rolloffs; none have been replaced since 06 purchase 1 0.01 0 0

100 4204 Solid Waste Services Capital Outlay 58400 Machinery & Equipment 72 total greenboxes; trying to replace 8 every yr for 9 yrs 1 0.01 0 0

100 4204 Solid Waste Services Capital Outlay 58400 Machinery & Equipment greenboxes (annual request but 2 yrs out of replacement cycle!) 16 1,095 17,520 (8,760) 8,760

100 4204 Solid Waste Services Capital Outlay 58400 Machinery & Equipment roll-off containers 4 3,800 15,200 (7,600) 7,600

100 4204 Solid Waste Services Capital Outlay 58700 Constr Vehicles & Equipment 0-turn mower for l'fill site (Submitted USDA FY19)(FY18 req) 1 12,000 12,000 12,000

100 4204 Solid Waste Services Capital Outlay 58700 Constr Vehicles & Equipment Bayview Convenience Center (Expand / Remodel) 1 200,000 200,000 200,000

100 4204 Solid Waste Services Capital Outlay 58700 Constr Vehicles & Equipment

Tractor w/ mower (Submitted Appl. USDA FY) (intial request

FY17) 1 50,000 50,000 50,000


100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 1 - Courthouse Camera System 1 34,576 34,576 34,576

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 10 - New Generator to Serve EMS Garage 1 25,000 25,000 (25,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements

11 -Install Mini Split HVAC Units at Middle School Archive

Rooms 4 4,000 16,000 (16,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 12 - Replace Eastville Inn HVAC Unit 1 8,000 8,000 (8,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 13 - Pave EMS Parking Lot 1 45,000 45,000 (45,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 14 - Roof Repairs for Middle School Auditorium (Previous) 1 15,430 15,430 (15,430) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 15 - Replace Fire Alarm System for Eastville Inn 1 6,000 6,000 6,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 16 - Pave Unifinished Parking Areas Near Jail (Previous) 1 50,000 50,000 (50,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 17 - Aerator for Retention Pond at Government (Previous) 1 5,636 5,636 (5,636) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 18 - Reconstruct Porch Structure at Front of Admin 1 40,000 40,000 (40,000) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 19 - Remove Abandoned Radio Tower at Admin 1 7,500 7,500 (7,500) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 2 - Stormwater Drainage Remediation (Sheriff, C.H. JCC) 1 6,000 6,000 6,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 3 - Replace Up to 3 HVAC Units at Social Services 3 8,000 24,000 24,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 4 - Replace Up to 2 Sheriff's Office HVAC Units 2 10,000 20,000 20,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 5 - UV Air Purifying Lights for Admin (Previous) 1 5,000 5,000 5,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 6 - Seal Coat Government Complex Parking Lots & Roads 1 57,000 57,000 57,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements

7-Replace Shingle Roof at Middle School at Archives

(Previous) 1 17,500 17,500 17,500

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 8 - New Parking Area for JDR Court Services Unit Building 1 8,500 8,500 (8,500) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements 9 - Coating for Courthouse Roof 1 31,500 31,500 31,500

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements AC/Heat Split Unit for NMS - for yoga room (New) 1 4,000 4,000 4,000

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements Replace Courthouse Lobby Floors 1 13,476 13,476 (13,476) 0

100 4302 Facilities Management Capital Outlay 57850 Construction/Improvements Water Supply System for Firefighting Operations (Capeville) 1 35,000 35,000 35,000

100 4302 Facilities Management Capital Outlay 58400 Machinery & Equipment 1 - Zero Turn Lawn Mower 1 10,000 10,000 10,000

100 4302 Facilities Management Capital Outlay 58400 Machinery & Equipment 2 - Heavy Duty Flat Bed Equipment Trailer (35-40K GVWR) 1 18,000 18,000 (18,000) 0

100 4302 Facilities Management Capital Outlay 58400 Machinery & Equipment 3 - Mini Excavator - Used 1 35,000 35,000 (35,000) 0

100 4302 Facilities Management Capital Outlay 58650 Motor Vehicles & Equipment 1 - Heavy Duty Truck - For Towing Heavy Equipment (F550) 1 62,000 62,000 (62,000) 0

100 4302 Facilities Management Capital Outlay 58650 Motor Vehicles & Equipment 2 - Replace Custodial Vehicle with Used SUV or Small Truck 1 15,000 15,000 (15,000) 0

100 4302 Facilities Management Capital Outlay 58650 Motor Vehicles & Equipment 3 - Service Body for Existing F250 1 7,500 7,500 (7,500) 0


Capital Outlay Total 0 0

100 7101 Parks & Recreation Capital Outlay 58400 Machinery & Equipment FY19 Torro Infield Sand Pro - for grooming softball infield 1 10,000 10,000 (10,000) 0

100 7101 Parks & Recreation Capital Outlay 58650 Motor Vehicles & Equipment Truck - Used (P&R moving equip. & setup of events) 1 15,000 15,000 15,000


Capital Outlay Total 0 0

100 7302 Eastern Shore Regional Library Capital Outlay 52676 Library Expansion Planning

New - Heritage Center Perserve & Digitize Northampton

History 1 20,000 20,000 (20,000) 0

Capital Outlay Total 20,000 20,000

Capital Outlay Total 0 0 0

100 General Fund Total Capital Outlay Total $1,597,290 ($598,904) $1,047,338

Memo Page 26 of 34

Harbors – ESRJ & Public Utilities (Detailed Capital Request) Section V – OUTSIDE AGENCY REQUESTS

221 7107 Harbors & Boat Ramps Capital Outlay 57600 Engineering & Design

Hrydrographic Surveys for Willis Wharf Dredging (Before &

After) 2 2,500 5,000 (5,000) 0

221 7107 Harbors & Boat Ramps Capital Outlay 57850 Construction/Improvements Construct Pier to Access Boat Slip Nos 9-26 - Willis Wharf 1 42,750 42,750 42,750

221 7107 Harbors & Boat Ramps Capital Outlay 57850 Construction/Improvements VPA Grant Application (Kayak Launch - Morley's Wharf) 1 15,023 15,023 15,023


221 Harbor Improvement Fund Total Capital Outlay Total 62,773 (5,000) 57,773

225 3302 Care & Confinement Capital Outlay 58500 Communications Equipment EDP 1 400,000 400,000 400,000


225 ESRJ Total Capital Outlay Total $400,000 $0 $400,000

501 4500 Public Utilities Capital Outlay 57850 Construction/Improvements Water Treatment System for Government Complex 1 55,000 55,000 55,000


501 Public Utilities Fund Total Capital Outlay Total $55,000 $0 $55,000

Grand Total Total $2,115,063 ($603,904) $1,511,159

Memo Page 27 of 34

Fire Prevention (100-3204)

Note 1: Cheriton requested additional $22,940, not recommended Note 2: Eastville requested additional $50,900, not recommended

Memo Page 28 of 34

Emergency Management (100-3505) Local Health (100-5101) Note: Requested additional AED’s for all Town Police & replace Sheriff vehicle AED’s $45,900 not recommended

ES Community Services Board (100-5205) Welfare Administration (100-5301)

Memo Page 29 of 34

Comprehensive Services Act (100-5309) Community College (100-6501)

Eastern Shore Regional Library (100-7302) Cape Charles Public Library (100-7303) Note: Requested $20,000 for Library expansion not recommended Note: Requested $10,000 additional - not recommended

(Heritage Center Preserve & digitize Northampton Historical documents)

Community Development (100-8102)

Memo Page 30 of 34

Request Suggested Recommend

Reduction

Community Development (100-8102) ESVA Housing Alliance $ 4,747 $ 4,747 A-N Planning District Commission $ 32,518 $32,518 ES Coalition Against Domestic Violence (Misc.) $ 15,000 $15,000 Cape Charles 4th of July Fireworks $ 7,000 $ 7,000 $ 0 Cape Charles Public Beach Maintenance & Safety $ 10,000 $10,000 $ 0 ES Area Agency on Aging (meals) $ 14,400 $14,400 ES Resource Conservation & Development Commission $ 7,281 $ 7,281 $ 90,946 $17,000 $73,946 Other Economic Development (100-8108) A-N Transportation District Commission $ 6,704 $ 6,704 Star Transit $109,408 $109,408 HR Small Business Development Center $ 2,000 $ 2,000 VA ES Tourism Commission (45% of TOT) $202,500 $202,500 $320,612 $320,612 Soil & Water Conservation (100-8203) A-N PDC Groundwater Commission $ 20,385 $ 20,385 ES Soil & Water Conservation District $ 10,898 $ 10,898 $ 31,283 $ 31,283

Outside Agencies Summary

Department Description

2019

Adopted

Budget

2020 Finance

Director

FY20 -

FY19

2020

Departmental

Requests

Finance -

Dept.

Request

Fire Prevention Total 190,503$ 192,597$ 2,094$ 266,437$ (73,840)$

Animal Control Contribution Total 35,600$ 35,600$ -$ 35,600$ -$

Emergency Management Total 334,475$ 452,212$ 117,737$ 498,112$ (45,900)$

Local Health Department Total 404,300$ 431,407$ 27,107$ 431,407$ -$

Community Services Board Total 74,561$ 76,053$ 1,492$ 76,053$ -$

Welfare Administration Total 1,800$ 1,800$ -$ 1,800$ -$

Comprehensive Services Act Total 165,000$ 170,000$ 5,000$ 170,000$ -$

Community College Total 20,723$ 20,723$ -$ 20,723$ -$

Eastern Shore Regional Library Total 138,000$ 148,711$ 10,711$ 168,711$ (20,000)$

Cape Charles Public Library Total 20,000$ 20,000$ -$ 30,000$ (10,000)$

Community Development Total 71,780$ 73,946$ 2,166$ 90,946$ (17,000)$

Other Economic Development Total 287,574$ 320,612$ 33,038$ 320,612$ -$

Soil & Water Conservation Total 31,283$ 31,283$ -$ 31,283$ -$

Grand Total 1,775,599$ 1,974,944$ 199,345$ 2,141,684$ (166,740)$

Memo Page 31 of 34

Section VI – TRANSFERS OUT

Detail of Transfers from the General Fund

School Request County Debt

Memo Page 32 of 34

ESRJ Request Social Services Request

School Debt Service NC Tourism Capital

See below for detail of current and future Debt Service

Memo Page 33 of 34

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

30,000,000F

Y1

6

FY

18

FY

20

FY

22

FY

24

FY

26

FY

28

FY

30

FY

32

Combined County and School Debt

School Debt

County Debt

0.00

500,000.00

1,000,000.00

1,500,000.00

2,000,000.00

2,500,000.00

3,000,000.00

3,500,000.00

4,000,000.00

Principal & Interest Payments

(without leases)

Principal Interest

Memo Page 34 of 34

Tax

Type Detail Tax Type

2017 Actual

Amount

2018 Actual

Amount

2019 Adopted

Budget

2020 Finance


2020

Departmental

Requests

FY20

Finance Dir. -

FY20 Dept.

Req.

Real Property Taxes Total 14,805,382$ 14,923,455$ 15,092,988$ 15,338,206$ 245,218$ 15,172,879$ 165,327$

Public Service Company Taxes Total 429,061$ 446,457$ 446,457$ 483,435$ 36,978$ 483,435$ -$

Personal Property Taxes Total 2,388,870$ 2,494,741$ 2,500,783$ 2,595,309$ 94,526$ 2,595,309$ -$

Machinery & Tools Total 82,842$ 95,966$ 95,917$ 84,650$ (11,267)$ 84,650$ -$

Penalites & Interest Total 324,133$ 305,234$ 275,000$ 300,000$ 25,000$ 300,000$ -$

BPP Late Filing Penalty Total 8,909$ 6,273$ 9,000$ 9,000$ -$ 9,000$ -$

General Property Taxes Total 18,039,198$ 18,272,125$ 18,420,145$ 18,810,600$ 390,455$ 18,645,273$ 165,327$

Local Sales & Use Taxes Total 1,206,730$ 1,278,342$ 1,440,158$ 1,400,000$ (40,158)$ 1,400,000$ -$

Consumer Utility Taxes Total 323,498$ 325,996$ 320,000$ 325,000$ 5,000$ 325,000$ -$

Business License Taxes Total 38,221$ 39,668$ 38,500$ 40,000$ 1,500$ 40,000$ -$

Motor Vehicle Licenses Total 328,926$ 337,112$ 375,000$ 349,998$ (25,002)$ 349,998$ -$

Bank Stock Taxes Total 35,903$ 31,801$ 35,000$ 35,000$ -$ 35,000$ -$

Taxes on Recordation & Wills Total 218,696$ 176,780$ 170,000$ 178,400$ 8,400$ 178,400$ -$

Transient Occupancy Taxes Total 289,444$ 492,063$ 375,000$ 450,000$ 75,000$ 450,000$ -$

Food & Beverage Taxes Total 335,188$ 336,282$ 350,000$ 350,000$ -$ 350,000$ -$

Telecommunications Taxes Total 479,370$ 464,384$ 465,032$ 441,366$ (23,666)$ 441,366$ -$

Other Local Taxes Total 3,255,976$ 3,482,426$ 3,568,690$ 3,569,764$ 1,074$ 3,569,764$ -$

Animal Licenses Total 2,431$ 1,874$ 2,000$ 2,500$ 500$ 2,500$ -$

Permits & Other Licenses Total 165,168$ 139,772$ 153,800$ 150,900$ (2,900)$ 150,900$ -$

Permits, Privilege Fees & Reg Licenses Total 167,599$ 141,646$ 155,800$ 153,400$ (2,400)$ 153,400$ -$

Fines & Forfeitures Total 553,690$ 781,255$ 760,000$ 665,000$ (95,000)$ 665,000$ -$

Fines & Forfeitures Total 553,690$ 781,255$ 760,000$ 665,000$ (95,000)$ 665,000$ -$

Revenue From Use of Money Total 14,732$ 31,945$ 10,075$ 500,200$ 490,125$ 130,950$ 369,250$

Revenue From Use of Property Total 10,300$ 8,345$ 6,447$ 6,447$ -$ 6,447$ -$

Use of Money & Property Total 25,032$ 40,290$ 16,522$ 506,647$ 490,125$ 137,397$ 369,250$

Court Costs Total 211,621$ 241,660$ 211,000$ 255,000$ 44,000$ 245,000$ 10,000$

Emergency Services Fees Total 188,120$ 206,914$ 180,000$ 190,800$ 10,800$ 190,800$ -$

Commonwealth's Attorney Fees Total 3,549$ 3,495$ 3,000$ -$ (3,000)$ -$ -$

Waste Collection & Disposal Fees Total 574,315$ 806,547$ 623,100$ 735,845$ 112,745$ 735,845$ -$

Recreation Fees Total 42,554$ 50,003$ 45,800$ 58,400$ 12,600$ 58,400$ -$

Harbor Fees Total 7,290$ -$ -$ -$ -$ -$ -$

Other Total 103,608$ 40,728$ 135,556$ 109,000$ (26,556)$ 109,000$ -$

Charges for Service Total 1,131,057$ 1,349,347$ 1,198,456$ 1,349,045$ 150,589$ 1,339,045$ 10,000$

Gifts & Donations Total 97,347$ 1,025$ -$ -$ -$ -$ -$

Sales of Surplus Property Total 3,270$ 28,221$ 1,500$ 5,000$ 3,500$ 5,000$ -$

Insurance Recoveries Total 10,879$ 37,469$ -$ -$ -$ -$ -$

Primary Fees Total 353$ (353)$ -$ -$ -$ -$ -$

Other Total 223,007$ (33,322)$ 5,000$ 4,500$ (500)$ 4,500$ -$

Miscellaneous Total 334,856$ 33,040$ 6,500$ 9,500$ 3,000$ 9,500$ -$

Reimbursements Total 320,237$ 109,780$ 120,958$ 169,812$ 48,854$ 169,812$ -$

Recovered Costs Total 320,237$ 109,780$ 120,958$ 169,812$ 48,854$ 169,812$ -$

Payments in Lieu of Taxes Total 33,129$ 26,979$ 33,129$ 26,979$ (6,150)$ 26,979$ -$

Payments in Lieu of Taxes Total 33,129$ 26,979$ 33,129$ 26,979$ (6,150)$ 26,979$ -$

Mobile Home Titling Taxes Total 11,887$ 17,248$ 10,000$ 15,000$ 5,000$ 15,000$ -$

Recordation & Grantor's Taxes Total 52,963$ 42,220$ 45,491$ 46,000$ 509$ 46,000$ -$

Railroad Rolling Stock Taxes Total 2,492$ 3,653$ 2,500$ -$ (2,500)$ -$ -$

Auto Rental Taxes Total 4,153$ 4,454$ 4,000$ 4,200$ 200$ 4,200$ -$

PPTRA Reimbursement Total 1,421,967$ 1,421,967$ 1,421,967$ 1,421,967$ -$ 1,421,967$ -$

Non-Categorical Total 1,493,463$ 1,489,543$ 1,483,958$ 1,487,167$ 3,209$ 1,487,167$ -$

Shared Expenses Total 1,592,435$ 1,647,184$ 1,597,243$ 1,730,427$ 133,184$ 1,730,427$ -$

Shared Expenses Total 1,592,435$ 1,647,184$ 1,597,243$ 1,730,427$ 133,184$ 1,730,427$ -$

Categorical Aid - Other Total 324,047$ 121,892$ 117,797$ 170,501$ 52,704$ 170,501$ -$

Categorical Aid Total 324,047$ 121,892$ 117,797$ 170,501$ 52,704$ 170,501$ -$

Transfers from Other Funds Total 292,821$ 311,211$ 88,532$ 1,541,918$ 1,453,386$ 88,532$ 1,453,386$

Appropriated Fund Balance Total -$ -$ 566,916$ 572,428$ 5,512$ 519,000$ 53,428$

Other Financing Sources Total 292,821$ 311,211$ 655,448$ 2,114,346$ 1,458,898$ 607,532$ 1,506,814$

27,563,541$ 27,806,719$ 28,134,646$ 30,763,188$ 2,628,542$ 28,711,797$ 2,051,391$

Northampton County FY 2020 Revenues (Update 3-26-2019)

Documents

Finance Department P.O. Box 66 16404 Courthouse Road ...€¦ · including Comp. Board positions is included. Potential adjustments to individual pay rates, contingent upon results