County of Louisa, Virginia

Transcription

Adopted Annual Fiscal Plan
July 1, 2016 – June 30, 2017
FISCAL YEAR 2017 ADOPTED BUDGET
COUNTY OF LOUISA, VIRGINIA
ANNUAL FISCAL PLAN
FISCAL YEAR 2017
July 1, 2016 through June 30, 2017
Board of Supervisors
Tommy Barlow
Mountain Road District
Fitzgerald A. Barnes
Patrick Henry District
Willie L. Gentry
Cuckoo District
Richard Havasy
Green Springs District
Stephanie L. Koren, Vice Chairman
Mineral District
Troy Wade, Chairman
Louisa District
Toni Williams
Jackson District
County Administrator
Christian R. Goodwin
County of Louisa
P.O. Box 160
1 Woolfolk Ave
Louisa, VA 23093
www.louisacounty.org
Page | 2
Blank Page
This page was intentionally left blank
Page | 3
County of Louisa
Adopted
Fiscal Year 2017 Budget
Table of Contents
Issues of Major Interest .................................................................................................................... 7
Organization Chart .............................................................................................................................. 11
County Map ............................................................................................................................................ 12
County Administrator’s Letter ....................................................................................................... 13
Revenue Analysis – General Fund ................................................................................................. 14
Goals ......................................................................................................................................................... 19
Budget Process and Calendar ......................................................................................................... 22
Structure of County Funds ............................................................................................................... 25
Multi-Year Projections ....................................................................................................................... 42
County Vision, Mission and Strategic Initiatives ..................................................................... 44
Full Time Personnel Complements............................................................................................... 46
BUDGET INTRODUCTION ............................................................................................................... 54
Prior Year Actual, Current Budget Year and Adopted Year Schedules ........................... 56
GENERAL GOVERNMENT ADMINSTRATION ........................................................................ 59
Board of Supervisors .......................................................................................................................... 60
County Administration ....................................................................................................................... 63
County Attorney ................................................................................................................................... 64
Human Resources ................................................................................................................................ 66
Commissioner of Revenue Personal Property/Income Tax ............................................... 68
Real Estate Assessment ..................................................................................................................... 70
Treasurer ................................................................................................................................................ 72
Finance..................................................................................................................................................... 74
Information Technology ................................................................................................................... 76
Voter Registration & Election Office, Registrar & Electoral Board .................................. 78
JUDICIAL ADMINISTRATION ....................................................................................................... 80
Circuit Court Judge .............................................................................................................................. 81
Circuit Court Clerk............................................................................................................................... 82
General District Court ........................................................................................................................ 83
Juvenile & Domestic Relations Court ........................................................................................... 84
Juvenile Probation ............................................................................................................................... 85
Page | 4
Court Services Unit – Sheriff’s Office ............................................................................................ 86
Commonwealth Attorney ................................................................................................................. 88
PUBLIC SAFETY .................................................................................................................................. 90
Sheriff’s Office ....................................................................................................................................... 91
Communications – E911 Communications Center ................................................................. 97
Fire and Rescue .................................................................................................................................... 99
Revenue Recovery ............................................................................................................................. 103
Jails ......................................................................................................................................................... 105
Rappahannock Juvenile Justice ................................................................................................... 107
Animal Services ................................................................................................................................. 108
Animal Shelter ................................................................................................................................... 109
Thomas Jefferson EMS Council, Inc. .......................................................................................... 111
Transportation and Safety Commission .................................................................................. 113
GENERAL SERVICES ....................................................................................................................... 114
Solid Waste Management .............................................................................................................. 115
General Services ................................................................................................................................ 117
Transportation .................................................................................................................................. 120
HEALTH & WELFARE .................................................................................................................... 121
Department of Human Services .................................................................................................. 122
Child Services Act for At-Risk Youth (CSA) ............................................................................ 126
Fluvanna/Louisa Housing Foundation..................................................................................... 128
Piedmont Housing Alliance........................................................................................................... 129
Health and Human Services Agencies ...................................................................................... 130
EDUCATION ....................................................................................................................................... 132
Louisa County Public Schools ...................................................................................................... 132
J. Sergeant Reynolds Community College................................................................................ 133
Piedmont Virginia Community College .................................................................................... 135
PARKS, RECREATION & CULTURE ......................................................................................... 136
Parks and Recreation ..................................................................................................................... 137
Louisa County Aquatic Facility .................................................................................................... 140
Tourism ................................................................................................................................................ 142
Louisa County Agricultural Fair .................................................................................................. 144
Louisa Downtown Development Corporation ...................................................................... 145
Jefferson-Madison Regional Library ......................................................................................... 146
COMMUNITY DEVELOPMENT/ENVIRONMENTAL MANAGEMENT....................... 148
Thomas Jefferson Planning District Commission (TJPDC) ............................................... 149
Thomas Jefferson Partnership for Economic Development (TJPED) ........................... 151
Economic Development ................................................................................................................. 152
Industrial Development Authority ............................................................................................ 155
Community Development ............................................................................................................. 156
Virginia Cooperative Extension .................................................................................................. 159
Central Virginia Small Business Development Center ....................................................... 161
ENVIRONMENTAL MANAGEMENT ......................................................................................... 164
Thomas Jefferson Soil & Water Conservation District (TJSWCD).................................. 166
Lake Anna Advisory Committee ................................................................................................. 167
Louisa County Water Authority .................................................................................................. 169
Page | 5
Debt Service ........................................................................................................................................
Capital Projects ..................................................................................................................................
APPENDICES
Appendix A: Financial Policies ....................................................................................................
Appendix B: Appropriation Resolution....................................................................................
Appendix C: Demographic Statistics .........................................................................................
Appendix D: Glossary ......................................................................................................................
Appendix E: Acronyms ...................................................................................................................
172
181
190
200
203
218
224
Page | 6
The purpose of this document is to provide useful, concise information about Louisa County
financial plans and operations to residents, elected officials, and interested parties. The budget
is organized along functional lines and includes a narrative discussion of each department’s
major objectives, operating plans, and any significant changes in operations. Each narrative
also provides a breakdown of expenditures by personnel, operating, and capital allocations
and includes the number of full-time positions in each department.
ISSUES OF MAJOR INTEREST PAGE
Organizational Chart..............................................................................................................................................11
Fund Balance Projections....................................................................................................................................26
Capital Projects......................................................................................................................................................181
Component Unit –School Funds.....................................................................................................Transmittal
Letterand134
Three-Year Budget Projection............................................................................................................................43
Key Policies and Strategies..................................................................................................................Transmittal
Letter Board of Supervisors Narrative
Appendix A……192
For a complete listing of budget topics please refer to the Table of Contents. For an
alphabetical listing by department, please see the Index.
DOCUMENTS RELATING TO THE ANNUAL FINANCIAL PLAN
In addition to the Annual Financial Plan, the County prepares several other documents that
relate to county operations and finances. These include:
Capital Improvement Program (CIP)–The CIP document, updated annually as part of the
annual budget process, proposes the acquisition, development, enhancement or replacement
of public facilities to serve county citizens. The CIP depicts the arrangement of selected
projects in priority order and establishes cost estimates and anticipated funding sources.
School Budget–This document includes summary budget information regarding the School
Board operations. The full school budget can be found at http://www.lcps.k12.va.us.
Comprehensive Annual Financial Report–This document presents the County’s financial
statements at June 30 of each year. This report is generated by the Accounting Department in
accordance with Governmental Accounting Standards Board (GASB), Financial Accounting
Standards Board (FASB), and the Auditor of Public Accounts of the Commonwealth of Virginia
standards. This report is subject to an annual audit by an independent accounting firm.
Page | 7
HISTORY
On June 9, 1740, an Act of the House of Burgesses separated Upper Hanover from the rest of
Hanover County and in May 1742, Louisa County was named in honor of Princess Louisa,
daughter of King George II and Queen Caroline of England. The Towns of Louisa and Mineral
and were incorporated in 1873 and 1890 respectively.
REVOLUTIONARY WAR
In the summer of 1781 the Revolutionary War was in full swing, and British Col. Banastre
Tarleton and his band of 180 dragoons and 70 mounted infantrymen were en route to
Charlottesville. Thomas Jefferson and other members of the legislature had regrouped there,
having been forced to flee Richmond.
The Ride. Young Jack Jouett, a 27-year old 6-foot-4-inch captain in the Virginia militia, was in
Cuckoo Tavern in the eastern part of the County. His father provided supplies to the
Continental Army from his Louisa County farm, and Jack was in the area lending a hand.
Seeing Col. Tarleton's troops ride by on the main Charlottesville road, he at once suspected the
objective. The late Virginia historian Virginius Dabney wrote that "Captain Jouett leapt upon
his thoroughbred, resolved to dash for Monticello and Charlottesville and to warn the
Assembly." He covered the almost 40 miles without stopping, arriving at about 4:30 a.m.
several hours ahead of Tarleton and his troops. Patrick Henry, Richard Henry Lee, Benjamin
Harrison, Thomas Nelson, Edmund Randolph and many others were able to escape.
Page | 8
Dabney eloquently concluded that "Jack Jouett's ride from Cuckoo Tavern to Monticello cries
out for a ballad that will seize the fancy of the American people. The hoof beats of his steed,
toiling and sweating through the warm June night across forty miles of Virginia countryside,
come echoing down the years. Jack Jouett gave some of America's greatest patriots a timely
warning in one of the Revolution's dark(est) hours, but his valorous deed has been well-nigh
forgotten. He deserves a kinder fate."
CIVIL WAR
From the original painting by Mort Künstler, “Charge at Trevilian Station”. ©1997 Mort Künstler, Inc.
The Battle of Trevilian Station was the largest all-cavalry battle of the Civil War. In June 1864,
Lt. Gen. Ulysses S. Grant ordered Maj. Gen. Philip H. Sheridan to make a raid along the Virginia
Central Railroad, destroy the road at the crucial junction town of Gordonsville, and then march
to Charlottesville, destroy the supply depot there, and rendezvous with the army of Maj. Gen.
Page | 9
David Hunter. The combined force would then march east, where it would join the Army of the
Potomac at Petersburg.
Sheridan marched on June 7, taking two divisions of cavalry and four batteries of horse
artillery, about 9,000 men. Maj. Gen. Wade Hampton, leading two divisions of Confederate
cavalry pursued the next day, and by utilizing shorter, interior routes of march, Hampton,
along with the division of Maj. Gen. Fitzhugh Lee, got across Sheridan's route of march at
Trevilian Station, a stop on the Virginia Central six miles west of Louisa and six miles southeast
of Gordonsville, on June 10. The battle, ranging over 7,000 acres, raged for two days.
GOVERNMENT
The County has the traditional board form of county government with a County Administrator.
Policies governing the administration of the County are set by a seven-member Board of
Supervisors elected from seven magisterial districts. This body also has responsibility for
appointing the County Administrator. The County has taxing powers subject to statewide
restrictions and tax limits. The Board of Supervisors is responsible for planning, developing
and regulating growth throughout Louisa County, as well as maintaining current county
operations and services. The Board is also responsible for setting tax rates and the county’s
budget.
In Virginia, cities and counties are distinct units of government; therefore, the county is
responsible for providing all services normally provided by a local government. These services
include public safety, social services, education, recreation and cultural activities, and
community development. The County Administrator is appointed by the Board of Supervisors
to head departments in order to have the policies and procedures of the County carried out.
Below is an organization chart for the County of Louisa.
Page | 10
Page | 11
DEMOGRAPHICS
The County, located in heart of central Virginia, is situated between Richmond, Charlottesville
and Fredericksburg. The County encompasses a land area of 514 square miles. The primary
roads traversing the county are Interstate 64 and routes 15, 22, 33, 208 and 522. Louisa
County is bordered by Hanover, Albemarle, Fluvanna, Spotsylvania and Orange Counties. Lake
Anna, the second largest freshwater inland lake in Virginia, lies along the northeastern border
of the County. The lake, with its 250 miles of shoreline and 13,000 surface acres of water, has
become a premier location in Central Virginia for water sports and fishing. Initially known as a
vacation community, the number of full time residents has grown steadily since the lake was
built in 1972.
Page | 12
MEMORANDUM
TO:
The Honorable Members of the Louisa County Board of Supervisors
FROM:
Christian R. Goodwin, County Administrator
DATE:
April 18, 2016
RE:
FY 2017 Adopted Budget
INTRODUCTION
I hereby submit to the citizens of Louisa County an adopted financial plan for fiscal year 2017.
As in recent years, this plan focuses on preserving critical services for Louisa residents,
including essential public safety functions, human services, and our shared commitment to the
education of Louisa County children. The citizens of Louisa County have every reason to be
proud that under the capable leadership of the Louisa County Board of Supervisors, with its
conservative approach to managing revenue and expenditures, we continue to fare better than
many other localities in our region.
Louisa County’s property values are slowly recovering from adverse effects of the national
downturn in economic activity, and we are experiencing solid economic growth. Recovery and
reconstruction from the 2011 earthquake is virtually complete. The James River Water
Project, a collaborative effort between Louisa and Fluvanna Counties, is nearing fruition after
years of planning. After maintaining our personal property tax rate for many years, it is
recommended that the residential personal property rate be increased to $2.43/$100 in value.
This change will provide nearly $1.3M in additional annual revenue, enough to provide a
modest surplus of over $571K in FY17. This surplus along with projected increases in state
funds for schools and increases in property values via new construction is projected to meet
the needs in FY18. Even with this increase, Louisa would retain one of the lowest real property
tax rates in the region and the lowest personal property tax rates in the region by over $1.00.
Business property rates will remain flat in FY2017 at $1.90 per $100 in value. Maintaining
sufficient reserves is critical to meeting current obligations and providing adequate
contingency funds for future events, and this plan replenishes unencumbered fund balances by
over $4M through inclusion of already-expended project costs in the James River Water
Project debt issuance. The budget does include the use of debt funding for this project and the
radio system replacement, which is needed as the system nears obsolescence. Louisa County
has provided excellent core public services, and this proposed budget maintains those
services, including a step increase for teachers, a number of non-wage related educational
requests, and our public safety efforts.
In preparing this proposed budget, departments and agencies were instructed to focus on
providing efficient, effective and economical services for our citizens, to preserve quality
Page | 13
classroom education while reducing expenditures where possible, while still planning for the
future. With the exception of health insurance, additional education funding which was offset
by state revenue and the James River project debt service, department budgets were relatively
flat or reduced in FY17. Additional staff funding is limited to some part-time funding for
Community Development and the additional positions approved by the Board during the
current fiscal year.
The organization and presentation of the FY17 budget represents an effort to increase the
effectiveness of the presentation, to make the documents more user-friendly and allow better
comparative analysis between the budget and the Comprehensive Annual Financial Report.
As the County continues its slow recovery from the recession, it is critical that we focus on
maintaining the core services provided by government which have a direct impact on the
quality of life of Louisa County citizens, businesses, and visitors.
REVENUE ANALYSIS
TAX RATES AND FEES
Due to the recent general reassessment the total value of real property excluding additional
assessments due to new construction or improvements to property, increased from last year’s
total assessed value by less than one (.93%) percent.
Assessment increases of less than one (1%) percent do not required an adjusted tax rate to
offset the increased assessment. As a result there was no need to adjust the General fund RE
tax rate to achieve an equalization rate. This adopted budget maintains the current real estate
tax rate of $0.72 per $100 of assessed value. The recommended residential personal property
rate was increased to $2.43/$100 in value while the business personal property rate was
maintained at $1.90/$100 in value. All other tax rates remained flat. A summary the FY2016
verses FY2017 tax rates appear below:
FY2016 Tax Rates:
Per $100.00 Assessed Value
Real Estate (includes Mobile Homes) (§ 58.1-3200, Code of Virginia.1950 as amended)................. $0.72
Tangible Residential Personal Property (exclusive of household furnishings)
(§ 58.1-3500, Code of Virginia. 1950 as amended) .............................................. $1.90
Tangible Business Personal Property (exclusive of office furnishings)
Machinery and Tools (§ 58.1-3507, Code of Virginia. 1950 as amended)................................................ $1.90
Merchant’s Capital (§ 58.1-3509, Code of Virginia. 1950 as amended) ................................................... $0.65
Aircraft (§ 58.3500, Code of Virginia. 1950 as amended).............................................................................. $0.48
Page | 14
FY2017 Tax Rates
Per $100.00 Assessed Value
Real Estate (includes Mobile Homes) (§ 58.1-3200, Code of Virginia.1950 as amended)................. $0.72
Tangible Residential Personal Property (exclusive of household furnishings)
Tangible Business Personal Property (exclusive of office furnishings)
Machinery and Tools (§ 58.1-3507, Code of Virginia. 1950 as amended)................................................ $1.90
Merchant’s Capital (§ 58.1-3509, Code of Virginia. 1950 as amended) ................................................... $0.65
Aircraft (§ 58.3500, Code of Virginia. 1950 as amended).............................................................................. $0.48
REAL ESTATE TAXES
Assessed Value Real Estate
Fiscal Year
2012
2013
2014
2015
2016
Billions
*
$
$
$
$
$
4,023,422,800
4,056,445,500
4,185,309,110
4,275,208,100
4,315,067,900
* estimated
Real property taxes are shown in the property tax section in the graph above and will
constitute 45.3 percent of the County’s revenues for fiscal year 2017. The overall value of real
property in the County (excluding public service corporations) increased from $4.28 billion to
$4.31 billion as of January 1, 2016. The adopted rate for FY17 remains flat and is adopted at
$.72 per $100 of assessed value. Real Estate revenues in FY17 are projected to be $30.6
million.
Page | 15
PERSONAL PROPERTY TAXES
Personal property tax is levied on the tangible property of individuals and businesses. For
individuals, this is primarily associated with automobiles. For businesses, examples include
motor vehicles, machines, fixtures, and tools.
In calendar year 2015, the assessed value of personal property in the County totaled $462.42
million. This increased 4.43% percent over the $442.78 million in calendar year 2014. The
calendar year 2015 book collections occur during FY16 and is used as a starting point for
projections for the upcoming FY17 budget. The combination of increased residential Property
Tax rate of $.53 and assessments allowed the County to increase its budgeted revenues over
FY16’s budget by $1.9 million. Total public service and property tax revenues for FY17 equals
$18 million and $5.9 million respectively.
LOCAL SALES TAX
This revenue is projected to increase again for FY17. Sales tax estimates for the upcoming
fiscal year are provided by the Commonwealth of Virginia. In FY17 Local Sales Tax is projected
to increase 6.5% over FY16’s budget and 13.7% over FY15 actual.
SUMMARY TAX REVENUES
The fiscal year 2017 General Property Taxes are projected to be $56,268,773 while Other
Taxes which includes Sales Tax and Motor Vehicle fees total $6,061,000. A comparison of FY15
Actual, FY16 Budget, FY17 Appropriated and FY18 Projected appears below:
$70,000,000
$60,000,000
$50,000,000
$40,000,000
FY2015 Actual
$30,000,000
FY2016 Budget
FY2017 Appropriated
$20,000,000
FY2018 Projection
$10,000,000
$0
General Property Taxes
Other Local Taxes
Four Year Tax Comparison
Page | 16
COMMONWEALTH OF VIRGINIA
Revenues from the Commonwealth of Virginia are projected to remain flat from FY16 to FY17.
During FY16 the State Compensation Board revenues increased due to across the board 2%
increases for Constitutional Officers and their staffs. Those increases were included as
increases in the FY16 adopted budget. For FY15 the State Compensation Board did not give
raises for the Constitutional Officers and their staffs. For FY17, the proposal from the
Commonwealth is a 2% increase on State Compensation Board salaries. This raise is currently
contingent on the State’s adoption of those funds in its budget for FY17.
During FY12, the Commonwealth passed on to localities the cost of LODA (Line of Duty Act).
This program provides benefits to state and local public safety officers due to death or
disability resulting from the performance of their duties. Localities that “opt-out” of the VRS
program will have to pre-fund their own program. The LODA program is again funded in the
FY17 budget.
The Commonwealth of Virginia as part of its biennium budget for FY13-14 initiated retirement
program reform. Therefore for FY13, the Commonwealth mandated that all localities and
school systems begin withholding 5% of the employee’s salary, pretax, to go towards the
employee’s pension. The mandate further includes that all localities would increase all Plan I
employees creditable compensation by this 5%. The 5% increase could have been phased in
over the course of 5 years. The Phase in is to cover the increased cost to localities of FICA and
Workers Compensation insurance on the higher creditable compensations. These expenses
were not fully recognized by the Commonwealth when this initiative first began. The County of
Louisa completes the five year phase in of the 5% in FY17. No further changes will be required
after FY17. Beginning in January 2015, the VRS began the hybrid plan, in which all new hires
must enroll if they have never worked under the Virginia Retirement Plan previously, and are
not eligible for either Plan I or Plan II.
HUMAN SERVICES FUND
The revenues total $4,262,156 and are primarily State and federal aid to Social Services
programs with matching funds of $1,022,439 from the County.
REVENUE RECOVERY FUND
Revenues in FY17 are projected to be $925,000 and are received as a result of insurance and
out of county residents billing for ambulance services. Funds in excess of operating expenses
are transfers to the CIP fund for use in emergency services capital improvement projects.
LANDFILL FUND
Tipping fees collected are expected to increase from $150,000 to $200,000 in FY2017. Landfill
volume is the primary reason for the increase.
Page | 17
COMPONENT UNIT SCHOOL FUNDS
State Revenues will provide $21,550,848 or 38 percent of the school funds for the fiscal year
2017 budget. These revenues are divided into three categories:
Sales tax–Includes revenue from a 1 percent portion of the State sales tax returned to
localities, designated for public school education. This component of State sales tax is
distributed on the basis of a locality’s school age population. The fiscal year 2017 estimated
amount of sales tax is $5,436,581.
Standards of Quality Funds–These are distributed based upon an “equalized” formula that
takes into account a locality’s ability to pay. This “composite index” is applied to various
revenue accounts to ensure an equitable distribution of State funds to all school districts.
Louisa’s Composite Index is .5436. The State provides 54.36 percent of the estimated SOQ
costs with Louisa County providing 45.64 percent. For each SOQ item, the State has
established a per pupil cost for each locality based upon the school district’s cost experience
and the State’s established staffing for the specific initiative. State revenue from the item is
established by multiplying the number of students in average daily membership by the per
pupil amount, then by the composite index.
State Categorical Funds–This funding stream is offered as an offset to specific services
provided by the local school district. Funds are provided in direct relation to the cost and level
of services provided. The projected other state revenues total $16,114,267.
Federal Revenue-Amounts in this section of the revenue budget represent the Federal offset
of certain specific programs. Some of these programs require a local funding match, while
other programs are fully funded (self-sustaining). Most of the self-sustaining programs are
mandated or grant initiatives. It is expected that at the end of the year these programs will be
cost/revenue neutral. Federal funds will provide $3,309,150 of the school’s estimated
revenue.
Other Revenue –Revenue in this section is derived from non-government sources. For the
most part these funds represent fees for services and specific cost recoveries. Other Revenues
will provide $807,750 of the school’s budget.
Local Revenue–Includes local funds for regular school operation, including the local share of
the State Standards of Quality. Additional local funds are appropriated for debt service and
textbook funds. Local revenues will provide $30,692,544 or 54 percent of the school budget.
Food Service -The food service program is funded by fees charged for meals eaten in the
cafeteria, and from State and Federal sources. The revenues are projected at $2,418,141, an
increase of $37,953 over fiscal year 2016.
Page | 18
GOALS
In the preparation of this budget proposal, these five goals were paramount:
1. Financial sustainability for Louisa County;
2. Economical public services that benefit County residents today and in generations
to come;
3. Providing cost-effective public utilities like municipal water and wastewater
treatment facilities that are the necessary elements for positive economic development
while preserving and protecting the natural resources of our Commonwealth and our
rural character;
4. A competitive location to locate and expand business and industry;
5. High quality opportunities for education, recreation, and employment in a
community committed to public safety.
STAFFING
The employees responsible for providing government services represent an important
investment in the quality of life of our community and directly contribute to our local
economy. This proposed budget has been balanced with effective fiscal planning and realistic
budget preparation, and every position has been examined as vacancies occur. Positions are
continually evaluated for necessity and value to government operations.
The County continues aggressive efforts to contain health care costs in a landscape dominated
by spiraling increases. Louisa is part of The Local Choice, a pooled program which involves a
large number of participants in order to buffer price shocks. In FY16, plan restructuring
resulted in significant savings, and FY17, an increase of 6.9% has been proposed by our carrier.
It should also be noted that the proposed budget includes no new positions (other than the
approved additions in Fire/Emergency Medical Services (4 FTE’s) approved during FY16) and
has no increase in employee compensation or staffing levels. The Board approved a 2%
compensation increase during FY16. The relatively flat staffing level is noteworthy given the
fact that many departments have experienced increased demands for services.
SPECIFIC AREAS OF INTEREST
Through responsible commercial and industrial development in our designated growth areas,
Louisa County continues efforts to diversify our tax base with new businesses and quality
private sector employment in Louisa County. This has given rise to modest potential increases
in sales tax revenues. Additionally, the citizens of Louisa approved a meals tax for all areas not
served by the two Towns. This revenue source was initiated during FY12, and a modest
increase of $100K is projected in FY17 for capital needs in public safety and our school system.
Proposed departmental budgets for operational and maintenance expenditures were
materially level from FY16. The proposed capital plan of roughly $6.7M focuses on critical
needs, including funding for radio system replacement. The County’s radio system is nearing
Page | 19
the end of its useful life, and the replacement system is anticipated to provide valuable and
cost-efficient interoperability with neighboring localities.
This proposed budget funds a local transfer of approximately $30.3M to Louisa County Public
Schools, which is an increase of approximately $1.9M from FY16. This increase is materially
funded by additional state revenue.
There have been significant operational improvements in the County in the past several years,
including:
1. The internal assimilation of Solid Waste Operations within the General Services
Department, saving over $500K annually in FY16; and
2. Modest FY16 staffing increases in the Department of Fire and Emergency Medical
Services, resulting in County-wide balanced/reduced response times.
EARTHQUAKE AND RECOVERY
On August 23, 2011, Louisa County was struck with an earthquake of monumental
proportions. This 5.8 temblor, felt all along the east coast of the United States, destroyed
hundreds of homes and rendered two of our schools unusable. This event strained our
resources and taxed our staff as never before. I am honored to say they handled everything
that was thrown at them and performed at a level which should be a source of pride for our
citizens.
The rebuilding and repair of all educational facilities has been materially completed, and we
now await a federal/state review of expenditures to ensure compliance. Continual
cooperation and good relations between the Louisa County Board of Supervisors and the
School Board has been crucial to the facilitation of this process, especially given the
extraordinary nature of the event.
ACCOMPLISHMENTS AND IMPROVEMENTS
In FY16, Louisa County received yet another Virginia Association of Counties (VACo)
Achievement Award. VACo’s Achievement Awards Program recognizes innovative, model
county government programs across the State. Louisa won the award for its Learn and Win
Program, a partnership between the Louisa County Sheriff’s Office, the Department of Fire and
Emergency Medical Services, and the Louisa County Public Schools.
We also received the county’s 14th consecutive Certificate for Excellence in Financial
Reporting Program from the Government Finance Officers Association. Additionally, the
County was the recipient of a Go Green Award from VACO, showcasing our commitment to
energy efficiency and sustainability in operations.
Page | 20
BUDGET SUMMARY
The planning process for the FY17 budget involved a biennial approach which included an
evaluation of potential FY18 costs as well as those facing the County in FY17. In FY17, a cost
increase of approximately $12.0M in expenditures is contemplated, with recommended
expenditures totaling approximately $108.9M. This is materially driven by a $6.6M increase in
Capital Projects, a $2.61M increase in debt service, and a $2M increase in educational costs.
Total FY17 projected revenue under the recommended budget is $108.9M, leaving a surplus of
approximately $571K to replenish fund balances and to meet future needs.
In FY18, projected operating cost increases of approximately $2.4M are offset by
approximately $1.9M in additional federal, state, and local revenue. The revenue structure
proposed in the FY17 budget would provide a surplus of approximately $571M to cover the
associated gap in FY18.
CONCLUSION
The FY17 financial plan represents a consolidation of ideas and direction gained during
department meeting, Board workshops, and Finance Committee meetings over the past several
months. Staff is prepared for further discussion and Board input as we develop the final
version of this important plan. Through the outstanding efforts of the Board of Supervisors, the
County of Louisa retains an excellent financial condition. While we continue to experience
challenges, the Board’s support and direction has enabled the County to capitalize on
opportunities to increase the quality and efficiency of our services provided for our
community.
As you are aware, the County’s population has grown significantly over the past two decades.
The challenge for public servants is to remain ahead of that growth curve using effective
planning to maintain our community’s excellent quality of life. Our dedicated workforce is the
foundation of our quality service to our community and approximately 70% of these
employees are residents of Louisa County. Therefore, our challenge is to maintain these
valuable assets while exploring any opportunities to increase their level of compensation in
the years to come.
My staff and I are prepared to provide any assistance the Board deems necessary in our
combined effort to balance community expectations and fiscal responsibility. I look forward to
working with you as we move forward.
Page | 21
COUNTY OF LOUISA, VA
FINANCIAL POLICIES
Balanced Budget
All proposed Operational budgets will be balanced when presented to the Board of
Supervisors. Additionally, the approved / appropriated Operational budget will be balanced.
The County plans to pay for all current operational expenditures with current revenue.
The County will annually update and present to the Board of Supervisors a multiyear financial
plan during the budget process. The County recognizes the multiple benefits of long range
forecasting including: 1) early identification of potential fiscal constraints related to revenue
and expenditure trends; 2) incorporating capital projects and any debt services as an impact
on the operating budget; and 3) highlighting the need of future board actions to balance the
budget given the previous two items. At a minimum, this update will provide revenue and
expenditure projections including the operating budget impacts of all planned capital
expenditures.
It is the responsibility of the appropriate department head to ensure their budget will not over
run their approved/appropriated budget. The department head will monitor the budget at the
line item level and report any budgetary issues to the County Administrator and the Finance
Director with any proposed changes. If the budget modification does not include any
supplemental funding, the County Administrator will have the ability to move up to $50,000 of
funds within a department to cover potential overruns.
It is the responsibility of the Finance Director to notify the County Administrator if revenue
will not meet the appropriated budget. Monthly reports comparing revenue from several fiscal
years will be available after the December close.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year
must be reduced sufficiently to create a positive undesignated fund balance that does not
include the transfer from the General Fund to assist paying for Pay-As-You-Go capital projects.
It is important that a positive undesignated fund balance be shown in the Financial Report
(CAFR) at the end of each fiscal year.
The Board of Supervisors will receive summary financial reports monthly, summary of all
journal entries, and notification of possible overruns by departments.
The Board of Supervisor has given the County Administrator the ability to approve purchase
orders, budget supplements, or contracts up to $20,000. Those items above $20,000 must be
approved by the Board of Supervisors.
th
All operational appropriations end at the end of the fiscal year (June 30 ).
Any carry-overs to re-appropriate funds for grants, purchase orders and other requests will be
on the first Board of Supervisors meeting in September allowing ample time for accruals to be
determined and expenses to be recorded properly.
Page | 22
County of Louisa Fiscal Year 2017 Budget Calendar
DRAFT Fiscal Year 2017 Budget Calendar
Current as of 01/25/16
Date
Time / Location
Action Item
Tuesday, September 15, 2015
Distribute Capital Improvement Plan (CIP) request requirements and
operations and maintenance (O&M) budget submission guideline
letters for departments and external agencies
Friday, November 06, 2015
All CIP budgets due from Department Heads
Friday, November 20, 2015
All O&M budgets due from Department Heads and Agencies
Tuesday, December 01, 2015
Thursday, December 10, 2015
Tuesday, January 05, 2016
Thursday, January 07, 2016
7:00 pm; LCPS
Central Office
5:00pm; Public
meeting room
7:00 pm; LCPS
Central Office
5:00 pm; Public
meeting room
Wednesday, January 13, 2016
Monday, February 01, 2016
Tuesday, February 02, 2016
Thursday, February 11, 2016
Monday, March 21, 2016
Monday, April 04, 2016
Monday, April 18, 2016
Planning Commission Work Session – Presentation of Planning-Related
CIP Requests
School Board Presentation of FY 17 LCPS O&M budget
Planning Commission Work Session – Planning-Related CIP project
reviews
Virginia General Assembly - convenes in Richmond **tentative**
7:00 pm; LCPS
Central Office
4:00 pm;
Extension
7:00 pm; LCPS
Central Office
4:00 pm;
Extension
7:00 pm; LCPS
Central Office
7:00 pm; Public
meeting room
Thursday, February 11, 2016
Tuesday, February 16, 2016
Monday, March 07, 2016
School Board adopts FY 17 - 21 LCPS CIP
4:00 pm;
Extension
7:00 pm; Public
meeting room
7:00 pm; Public
meeting room
6:00 pm; Public
meeting room
School Board - Work Session and Public Hearing FY 17 LCPS O&M budget
Board of Supervisors Work Session (before Regular Meeting)
School Board - Budget Work Session
Board of Supervisors Work Session (before Regular Meeting)
School Board - Adopt FY 17 LCPS O&M budget **tentative**
Planning Commission Public Hearing – adopt and forward PlanningRelated CIP recommendations
Virginia General Assembly – adjourns
Sales Tax Ratio **tentative**
Board of Supervisors Work Session – Presentation of FY 17 budget
(Tentatively Joint with School Board)
Board of Supervisors Regular Meeting – Public Hearings (Assessment)
Board of Supervisors Regular Meeting – Public Hearings (Rate/Budget)
Board of Supervisors Regular Meeting – Adoption/Appropriation
Page | 23
BUDGET PROCESS
August - November
Budget Kick-Off
Departments submit Requests
BOS worksessions begin
December - February
BOS worksessions
Revenue Estimates
March
Budget Balancing
County Administrator's
Recommended Budget
April
Public Hearing on
Proposed Budget
BOS Adopts Budget
and CIP for New
Fiscal Year
Tax Rate Set
Page | 24
STRUCTURE OF COUNTY FUNDS
County of Louisa, VA Fund Structure
(All funds below are officially adopted & appropriated)
General Fund
Revenue Sources:
Taxes, Permits, Fees & Licenses,
Charges for Services, Recovered
Costs, Fines & Forfeitures, Use
of Money & Property, Revenue
from the Commonwealth, and
Federal Government.
Debt Service Fund
Revenue Sources:
Special Revenue Fund
DHS
Revenue Recovery
CSA
Landfill
Revenue Sources:
Transfers from the General Fund
Transfers from General Fund, State
and Federal Revenues, User Fees
Component Unit
School Fund
School Food Service
Broad Band
Revenue Sources:
State
& Federal Funds and General
Fund
Capital Projects Fund
Revenue Sources:
Transfers from the General Fund
Meals Tax
Page | 25
FUND STRUCTURE
Fund Accounting
The accounts of the County and its component unit, Louisa County Public School System, are
organized on the basis of fund classifications. The operations of each fund are accounted for
with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity,
revenues and expenditures, or expenses, as appropriate.
Basis of Accounting
The accounting principles of the County are maintained on the modified accrual basis of
accounting for the General Fund, Capital Projects Fund, Expendable Trust Funds, Agency
Funds, and on the accrual basis of accounting for the Enterprise Funds and the Nonexpendable Trust Funds.
Governmental Fund Types
General Fund Balance
Louisa County has implemented GASB 54 for the General Fund effective FY 09. The
components of this GASB are as follows:
Non-spendable Fund Balance – category is inherently non-spendable items such as legal
items (including a Trust Fund) GASB 45 Trust Fund is an example
Restricted Fund Balance - category includes enforceable limitations amounts that can be
spent only for the specific purposes stipulated by constitution, external resource providers, or
through enabling legislation,
Committed Fund Balance - classification includes amounts that can be used only for the
specific purposes determined by a formal action of the government’s highest level of decisionmaking authority. The NAPS stabilization Fund accounts for the vast majority of Louisa’s
committed funds. The object is to increase this fund to equal two years of revenue from
Dominion Power. If a problem occurs with the North Anna Power Plant, these funds are
dedicated to be spent before the Composite Index, which is ability to pay ratio, changes.
Note: It requires Board of Supervisors approval to utilize these funds.
Assigned Fund Balance - classification is intended to be used by the government for specific
purposes but do not meet the criteria to be classified as restricted or committed Landfill
Closure – Funds to close the current Landfill Development – Funds to offset the cost of new
landfill option Zion Crossroads Development Debt – Funds for any Zion debt
Note: Funds over $20,000 would require Board of Supervisor’s approval.
Page | 26
Unassigned (residual net resources) Fund – The Balance of any remaining funds shall not
be greater than 20% of the General Fund's local revenues as measured during the budget
process from the previous year’s financial report (CAFR). Any overages of the unassigned
funds shall be transferred to the Capital Reserve Fund or the NAPS Stabilization Fund as
determined by the Board of Supervisors.
Component Unit -School Fund: This fund reflects revenues and expenditures related to the
operations of the County’s public school system. The primary sources of revenue, exclusive of
transfers from the General Fund, are basic school aid payments from the Commonwealth and
educational program grants. Major expenditures include instructional costs and fixed charges.
Component Unit –Other School Funds (self-sustaining): This is a separate fund used for
limited expenditures due to legal or regulatory provisions and are self-sustaining or selfsupporting. These funds require minimal transfers, if any, from the General Fund and are
primarily funded by the federal and state categorical funds, fees, and grants. Example of this
fund is the Food Services Fund.
Component Unit – Louisa County Broadband Authority: The Louisa Broadband Authority is
reported as a blended component unit of Louisa County, Virginia. The Authority is governed by
a by a board appointed by the government’s elected supervisors. The General Fund is the
primary funding source.
Component Unit Louisa County Water Authority: The Louisa County Water Authority was
formed by the Louisa County Board of Supervisors who appoint all Board members of the
Authority. The Authority provides water and sewer services to County residents. The Board of
Supervisors cannot impose its will on the Authority, but since there is a potential financial
benefit or burden in the relationship, as evidenced by the large capital contributions from the
County to the Authority, the Board of Supervisors is financially accountable for the Authority.
Accordingly, the Authority is considered a component unit of the County and is included as a
discrete presentation in the County’s financial report. Financial statements for the Authority
can be obtained from their Administrative Offices in Louisa, Virginia.
Capital Improvement Project (CIP) Fund
The County will develop a five-year plan for capital improvements and update it annually.
The County will enact an annual capital budget based on the five-year plan, but additional five
years of information will be requested for large projects, such as new schools.
The Capital Reserve Fund shall have any available funds that can be utilized as Pay-As-You-Go
funds.
The Capital Improvement Projects (CIP) five year plan will be funded by utilizing current
capital revenue, Capital Reserve Funds, transfers from the General Fund Balance, and debt.
The County will project its equipment replacement and maintenance needs for the next several
years and will update this projection each year. From the projection, a maintenance and
Page | 27
replacement schedule will be developed for large items such as, buildings, vehicles, and
computers.
The County will identify the estimated costs and potential funding sources for each capital
project proposal before it is submitted for approval.
All appropriated Capital Projects require the Board of Supervisors approval prior to starting
any project.
All continuing projects will need to be re-appropriated every Fiscal Year until the project is
complete. All remaining funds will revert to the Capital Reserve Fund as unassigned funds.
OPERATIONS/ACCOUNTING STRUCTURE
Operations/Accounting Funds
Department
Human Resources
County Attorney
Commissioner of Revenue
Reassessment
Treasurer
Finance
Information Technology
Elections
Circuit Court
General District Court
Juvenile Domestic Court
Clerk
Commonwealth's Attorney
Sheriff-Courts
Sheriff
Communications Center
E-911 Maintenance
Emergency Services
Office of Emergency Services
Fire & Rescue Unit Assistance
Sheriff-Jail
General
School
Fund Broadband Fund
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
X
Schools Dept. of
Food Human Revenue
Fund Services Recovery CSA
Page | 28
Schools Dept. of
Food Human Revenue
General
School
Department
Fund Broadband Fund
Fund Services Recovery CSA
Juvenile Probation Office
X
Animal Control
X
Animal Pound
X
Forest Fire Prevention
X
Other Emergency Services / EMS
X
Transportation Safety Commission
X
Board of Building Appeals
X
General Services
X
Transportation Department
X
Housing Assistance
X
Health and Human Services Contributions
X
Community Colleges
X
Parks & Recreation
X
Parks and Rec - Self Supporting
X
Aquatic Facility
X
Cultural Enrichment
X
Regional Library
X
Community Development
X
Planning District Comm/Partnership
X
Economic Development Office
X
Industrial Development Authority
X
Office of Tourism
X
V P I Extension Service
X
Soil & Water Conservation
X
Lake Anna Advisory Committee
X
Louisa County Water Authority
X
Non-Departmental
X
Broadband Authority
X
School
X
School Cafeteria
X
DHS
X
Revenue Recovery
X
CSA
X
Page | 29
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
General Fund
Fund 100
Human Services
Fund 201
CSA Fund
Fund 205
Revenue Recovery
Fund 225
1,765,384
1,464,334
$
1,142,475
$
1,030,928
$
1,207,000
$
Landfill
Fund 505
REVENUES
Revenue from Local Sources
Revenue from Commonwealth
Revenue from Federal Government
Proceeds from Bonds
Interfund Transfer
$
$
$
$
$
Total Revenues
$
25,709,507
$
4,260,646
$
2,349,475
$
183,021
$
1,564,826
EXPENDITURES
Personnel
Benefits
Contractual Services
Other Charges
Materials & Supplies
Capital Outlay
$
$
$
$
$
$
11,462,345
3,400,121
1,241,798
7,562,259
909,350
561,829
$
$
$
$
$
$
1,649,053
568,922
1,832,292
148,055
39,579
22,745
$
$
$
$
$
$
50,156
15,295
2,277,624
4,400
2,000
-
$
$
$
$
$
$
27,470
2,101
69,000
78,950
5,500
-
$
$
$
$
$
$
546,341
100,510
593,000
72,075
2,900
250,000
Total Expenditures
$
25,137,702
$
4,260,646
$
2,349,475
$
183,021
$
1,564,826
Net Increase/(Decrease)
$
571,805
$
Beginning Fund Balance
$
45,390,690
$
234,682
Ending Fund Balance
$
45,962,495
$
234,682
63,820,773
3,718,227 $
220,000 $
(42,049,493) $
(0) $
-
$
$
8,773
$
$
8,773
$
$
200,000
(741,979) $
1,364,826
925,000
-
$
-
2,158,506
$
-
2,158,506
$
-
Page | 30
SUMMARY OF REVENUES, EXPENDITURES AND FUND BALANCE
Debt
Service
Fund 105
Capital Funds
Fund 303
REVENUES
Proceeds from Bonds
Interfund Transfer
$
$
995,000
150,000
$
$
7,000,000
1,992,300
$
Total Revenues
$
10,137,300
$
Schools
Operations
Fund 241
School
Food Service
Fund 244
Total
$
$
$
807,750
21,550,848
3,309,150
$
$
$
6,503,874
$
30,692,544
$
6,503,874
$
56,360,292
$
2,418,140
$
$
$
$
$
$
34,220,174
13,056,295
2,785,168
3,270,382
2,502,430
525,843
$
$
$
$
$
$
906,420
484,828
25,000
8,200
979,365
14,328
$
56,360,292
$
2,418,141
$
0
$
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
10,137,300
Total Expenditures
$
10,137,300
$
-
$
Beginning Fund Balance
$
-
$
673,847
$
Ending Fund Balance
$
-
$
673,847
$
$
6,503,874
$
6,503,874
-
-
$
0
$
1,095,269
34,672
1,288,199
-
-
$
$
$
$
$
66,918,792
29,286,606
6,281,684
7,000,000
-
$ 109,487,082
$
$
$
$
$
$
48,861,959
17,628,072
8,823,882
17,648,195
4,441,124
11,512,045
$ 108,915,277
(0) $
571,805
$
48,466,498
(0) $
49,038,303
Page | 31
PRIOR YEAR ACTUAL, CURRENT YEAR BUDGET AND ADOPTED BUDGET
FY15
Actual
General Fund
Fund 100
FY16
Budget
General Fund
Fund 100
FY17
Budget
General Fund
Fund 100
REVENUES
Other Local Taxes
Permits, Privilege Fees and Licenses
Fines and Forfeitures
Revenue from the Use of Money and Property
Charges for Services
Miscellaneous
Recovered Costs
Intergovernmental
Interfund Transfer
$
$
$
$
$
$
$
$
$
$
52,205,038
5,250,459
444,543
48,357
294,112
508,114
101,118
173,936
4,294,650
(42,868,344)
$
$
$
$
$
$
$
$
$
$
53,156,773
5,932,000
394,500
125,000
205,000
528,500
100,000
123,000
3,718,227
(39,593,864)
$
$
$
$
$
$
$
$
$
$
56,268,773
6,061,000
424,500
85,000
230,000
728,500
100,000
123,000
3,718,227
(42,049,493)
Total Revenues
$
20,451,983
$
24,689,136
$
25,689,507
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
$
$
$
$
$
10,340,964
2,976,515
2,085,343
5,814,017
1,138,789
512,775
$
$
$
$
$
$
11,209,563
3,126,802
1,939,382
6,342,022
1,468,776
476,984
$
$
$
$
$
$
11,462,345
3,400,121
1,241,798
7,562,259
909,350
561,829
Total Expenditures
$
22,868,403
$
24,563,529
$
25,137,702
Change in Fund Balance
$
2,416,419
$
(125,607) $
(551,805)
Page | 32
FY15
Actual
Human Services
Fund 201
FY16
Budget
Human Services
Fund 201
FY17
Budget
Human Services
Fund 201
REVENUES
Proceeds from Bonds
Interfund Transfer
$
$
$
$
$
8,020
1,535,858
1,601,878
775,582
$
$
$
$
$
1,772,672
1,459,024
994,568
$
$
$
$
$
1,765,384
1,464,334
1,030,928
Total Revenues
$
3,921,339
$
4,226,264
$
4,260,646
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
$
$
$
$
$
1,509,559
539,355
1,741,658
105,166
22,411
22,014
$
$
$
$
$
$
1,587,565
590,370
1,849,949
110,472
43,928
43,980
$
$
$
$
$
$
1,649,053
568,922
1,832,292
148,055
39,579
22,745
Total Expenditures
$
3,940,164
$
4,226,264
$
4,260,646
(Increase) / Decrease in Fund Balance
$
18,825
$
-
$
-
Page | 33
FY15
Actual
CSA
Fund 205
FY16
Budget
CSA
Fund 205
FY17
Budget
CSA
Fund 205
REVENUES
Proceeds from Bonds
Interfund Transfer
$
$
$
$
$
218
996,325
39,752
1,136,588
$
$
$
$
$
1,142,475
968,438
-
$
1,142,475
$
1,207,000
Total Revenues
$
2,172,884
$
2,110,913
$
2,349,475
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
$
$
$
$
$
47,427
17,384
2,171,285
1,045
323
713
$
$
$
$
$
$
48,686
15,827
2,040,000
4,400
800
1,200
$
$
$
$
$
$
50,156
15,295
2,277,624
4,400
2,000
-
Total Expenditures
$
2,238,176
$
2,110,913
$
2,349,475
$
65,292
$
-
$
-
Page | 34
FY15
FY16
FY17
Actual
Budget
Budget
Revenue Recovery Revenue Recovery Revenue Recovery
Fund 225
Fund 225
Fund 225
REVENUES
Proceeds from Bonds
Interfund Transfer
$
$
$
$
$
905,563
(732,983)
$
$
$
$
$
Total Revenues
$
172,580
$
134,521
$
183,021
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
$
$
$
$
$
18,868
1,443
62,251
44,020
4,998
-
$
$
$
$
$
$
27,470
2,101
55,200
44,250
5,500
-
$
$
$
$
$
$
27,470
2,101
69,200
78,750
5,500
-
Total Expenditures
$
131,580
$
134,521
$
183,021
$
(41,000) $
925,000 $
$
(790,479) $
-
$
925,000
-
(741,979)
-
Page | 35
FY15
Actual
Landfill
Fund 505
FY16
Budget
Landfill
Fund 505
FY17
Budget
Landfill
Fund 505
REVENUES
Proceeds from Bonds
Interfund Transfer
$
$
$
$
$
271,751
2,022,209
$
$
$
$
$
150,000
1,417,316
$
$
200,000
-
$
1,364,826
Total Revenues
$
2,293,960
$
1,567,316
$
1,564,826
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay - Cell Closure
$
$
$
$
$
$
336,131
52,509
1,435,840
57,790
1,161
2,548,234
$
$
$
$
$
$
540,687
102,029
598,000
73,700
2,900
250,000
$
$
$
$
$
$
546,341
100,510
593,000
72,075
2,900
250,000
Total Expenditures
$
4,431,665
$
1,567,316
$
1,564,826
(Increase) / Decrease in Fund Balance $
2,137,705
$
-
$
-
Page | 36
FY15
Actual
CIP
Fund 303
FY16
Budget
CIP
Fund 303
FY17
Budget
CIP
Fund 303
REVENUES
Proceeds from Debt
Interfund Transfer
$
$
$
$
$
1,221,949
899,514
7,909,497
$
$
$
$
$
1,045,000
2,258,680
$
$
995,000
150,000
$
$
7,000,000
1,992,300
Total Revenues
$
10,030,960
$
3,303,680
$
10,137,300
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
10,130,542
$
3,303,680
$
10,137,300
Total Expenditures
$
10,130,542
$
3,303,680
$
10,137,300
99,582
$
-
$
-
Page | 37
FY15
Actual
Debt
Fund 105
FY16
Budget
Debt
Fund 105
FY17
Budget
Debt
Fund 105
REVENUES
Proceeds from Debt
Interfund Transfer
$
$
$
192,213
3,523,434
$
$
$
220,000
3,690,165
$
$
$
220,000
6,283,874
Total Revenues
$
3,715,647
$
3,910,165
$
6,503,874
EXPENDITURES
Principal
Interest
Misc Expense
$
$
$
1,885,442
1,431,462
2,643
$
$
$
2,105,026
1,795,139
10,000
$
$
$
3,722,641
2,771,233
10,000
Total Expenditures
$
3,319,547
$
3,910,165
$
6,503,874
(396,100) $
-
$
-
Page | 38
FY15
Actual
Schools
Operations
Fund 241
FY16
Budget
Schools
Operations
Fund 241
FY17
Budget
Schools
Operations
Fund 241
$ 1,190,122
$ 19,370,359
$ 2,913,630
$ 676,123
$ 19,674,294
$ 3,288,424
$ 807,750
$ 21,550,848
$ 3,309,150
$ 28,252,720
$ 30,732,176
$ 30,692,544
Total Revenues
$ 51,726,831
$ 54,371,017
$ 56,360,292
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$ 31,151,362
$ 11,502,493
$ 2,774,788
$ 2,613,314
$ 2,593,802
$ 1,091,072
$ 32,010,960
$ 12,397,243
$ 2,669,568
$ 3,284,048
$ 3,155,307
$ 853,891
$ 34,220,174
$ 13,056,295
$ 2,785,168
$ 3,270,382
$ 2,502,430
$ 525,843
Total Expenditures
$ 51,726,831
$ 54,371,017
$ 56,360,292
$
REVENUES
Proceeds from Bonds
Interfund Transfer
(0) $
0
$
0
Page | 39
REVENUES
Proceeds from Bonds
Interfund Transfer
FY15
Actual
Schools
Operations
Fund 244
FY16
Budget
Schools
Operations
Fund 244
FY17
Budget
Schools
Operations
Fund 244
$ 866,409
$
31,826
$ 1,348,166
$ 1,063,774
$
32,268
$ 1,241,219
$ 1,095,269
$
34,672
$ 1,288,199
$
$
$
-
-
-
Total Revenues
$ 2,246,401
$ 2,337,261
$ 2,418,140
EXPENDITURES
Personnel
Benefits
Other Charges
Capital Outlay
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
Total Expenditures
$ 2,246,401
$ 2,337,261
$
$
842,090
384,369
17,265
7,063
993,106
2,508
0
883,566
461,060
25,000
7,700
945,608
14,328
906,420
484,827
25,000
8,200
979,365
14,328
$ 2,418,140
(0) $
0
Page | 40
CHANGES IN FUND BALANCE
Included in the adopted fiscal year 2017 budget is an increase in the General Fund balance of
$571, 803. The use of the fund balance has been used in the past to balance expenditures
during the economic downturn. This approach was adopted for multiple years and during a
time of plummeting real estate values. The Louisa County Board of Supervisors purposely
declined to equalize the tax rate to offset the effects of the declining property value. This
changed in FY16 when the Board of Supervisors adopted a balanced budget with a $.04 Real
Estate tax rate increase and without the use of Fund Balance reserves. FY17’s budget includes
a small excess and includs a real property rate of $.072 per $100 of assessed value.
The County’s adopted fiscal policies include a section regarding fund balance. The Balance of
any remaining funds shall not be greater than 20% of the General Fund's local revenues as
measured during the budget process from the previous year’s financial report (CAFR). Any
overages of the unassigned funds shall be transferred to the Capital Reserve Fund or the NAPS
Stabilization Fund as determined by the Board of Supervisors.
Below is a chart showing the budgeted use of the fund balance for the past 5 years.
County of Louisa Usage of Fund Balance in
Adopted Budget
$18,000,000
Fund Balance Useage
$16,000,000
$14,000,000
$12,000,000
$10,000,000
$8,000,000
$6,000,000
$4,000,000
$2,000,000
$0
-$2,000,000
Fiscal Year
1
2
3
4
5
2013
2014
2015
2016
2017
$15,952,4
$6,289,77
$(125,608
$(571,803
Use of Fund Balance $7,254,85
Page | 41
MULTI-YEAR PROJECTIONS
Budget projections for FY 2016, FY 2017and FY 2018 are produced by using a combination of
statistical forecasting techniques, regional economic data, and local government operational
experience. By early December, six months prior to the new fiscal year, the County’s annual
financial audit is complete. The success of the previous year’s revenue and expenditure
forecasts are compared and cross-checked against the actual audited financial statements to
see if any refinement needs to be made to the model. These refined estimates are cross
checked a second time against a variety of economic data with special emphasis on
assessments, local school population, retail sales, building and construction activity data,
interest rates and Federal/State funding to ensure the forecast is still consistent with future
economic expectations. Continuing refinements are made as required, up until the Board of
Supervisors adopted the upcoming fiscal budget.
Below is a table summarizing the General Fund Revenues and Expenditure projections:
Prior Year Actual, Current Year, Adopted Budget, and Future Projection
FY2015
FY2016
Revenues
Actual
Budget
Other Local Taxes
Miscellaneous
Recovered Costs
Intergovernmental
CIP Bond Revenue
TOTAL REVENUES
Fund Balance - Usage of / (Surplus Added to)
TOTAL RESOURCES
$
52,205,037
6,472,409
444,544
48,357
294,112
3,890,559
101,118
181,956
31,574,581
95,212,672
$
$
5,818,608
$ 101,031,280
$
FY2017
Appropriated
$
$
53,156,773
6,977,000
394,500
125,000
205,000
3,983,688
100,000
123,000
31,951,240
97,016,201
$
$
(125,608)
96,890,593
$
(571,803) $
(83,826)
$ 108,915,278 $ 104,731,756
Expenditures
General Government Administration
$
3,264,356 $
3,376,724
Judicial Administration
1,878,746
1,970,250
Public Safety
11,475,466
12,177,130
General Services
6,478,116
3,761,905
Health and Welfare
7,633,136
7,789,995
Education
54,007,711
56,785,683
Parks, Recreation, and Cultural
1,408,715
1,493,463
1,434,946
1,541,598
Non-departmental
580,000
Debt Service
3,319,547
3,910,165
Capital Projects
10,130,542
3,503,680
TOTAL EXPENDITURES
$ 101,031,280 $ 96,890,593
* Excludes Extraordinary Activity Associated with Natural Disaster Recovery
56,268,773
7,206,000
424,500
85,000
230,000
4,071,641
100,000
123,000
33,978,168
7,000,000
$ 109,487,082
FY2018
Projection
$
3,467,769
1,982,601
12,508,385
3,692,862
8,083,201
58,815,528
1,497,562
1,643,196
583,000
6,503,874
10,137,300
$ 108,915,278
$
57,268,773
7,206,000
449,500
88,500
230,000
4,271,641
100,000
123,000
35,078,168
$ 104,815,582
$
3,529,640
2,035,795
12,960,753
3,714,093
8,833,201
60,354,967
1,499,354
1,667,079
633,000
6,503,874
3,000,000
$ 104,731,756
Page | 42
TOTAL REVENUES
The fiscal year 2017 total revenues are shown below. Major sources include property tax,
services fees and funding from federal and state sources.
CSA Revenues,
1,142,475
CIP Fund
DHS
Revenues,
Revenues,
1,145,000
3,229,718
Landfill Tipping
Fees, 200,000
Revenue
Recovery
Funds,
925,000
Debt Service
ARRA Funds,
$220,000
Bond Revenue,
$7,000,000
Cafeteria Revenue,
2,418,141
General property
taxes, 56,268,773
School Revenues,
25,667,748
Intergovernmental,
3,718,227
Recovered costs,
123,000
Miscellaneous,
100,000
Charges for
services, 528,500
Revenue from use of
money and property ,
230,000
Fines and
forfeitures, 85,000
Other local taxes,
6,061,000
Permits, privilege fees
and regulatory licenses,
424,500
Page | 43
COUNTY OF LOUISA
VISION STATEMENT
Louisa County is a vibrant, dynamic, and forward looking community where citizens, businesses,
and visitors alike benefit from a diversified economy, receive excellent public services, and enjoy a
superior quality of life.
MISSION STATEMENT
It is the mission of the Louisa County Board of Supervisors to provide County citizens and
businesses with high quality core services in a fiscally prudent and socially responsible manner.
CORE VALUES
Integrity
Accountable
Transparent
Innovative
Respectful
Stewardship
Where Citizens Matter
STRATEGIC INITIATIVES
The Louisa County Board of Supervisors recognizes that if they are to satisfy their mission and
move the County in the direction of its professed vision, Louisa County must provide its residents,
businesses, and visitors with an excellent mix of core services in the areas of community
development, public well-being, and community livability. To this end, the Board of Supervisors in
January 2014 developed four strategic initiatives that will guide County deliberations and actions
beginning February 1, 2014 and extending through December 31, 2015. Each strategic initiative
features discrete actions the Board of Supervisors intends to initiate and complete over the next 23
months. The actions associated with each initiative are listed in priority order as set by the Board of
Supervisors in January 2014. These initiatives will be on-going, and will be considered both short
and long term goals and guidance.
•
STRATEGIC INITIATIVE ONE: BOLSTER ECONOMIC WELL-BEING
Capitalize on Louisa County’s healthy mix of assets, location, and heritage to grow,
diversify, and strengthen the economic well-being of County citizens and businesses.
Page | 44
ACTION AGENDA:
1. Develop an action plan to expand wireless technology throughout the County.
2. Craft, adopt, and implement an economic development strategy for Louisa County.
3. Develop a six (6) year infrastructure forecast that will support business, commercial,
industrial, and residential development in Louisa County.
4. Establish a Louisa County business policy council to assist in identifying current and
future business, commercial, industrial, and technology needs and opportunities.
•
STRATEGIC INITIATIVE TWO: PRACTICE GOOD GOVERNANCE
Good governance means focusing on the County’s mission, performing defined roles and
government functions effectively and being accountable to the citizens of Louisa County.
ACTION AGENDA:
1. Conduct an efficiency/effectiveness audit of County services and programs.
2. Develop fact sheets for major policy issues and share them with the public and the
media.
3. Update the Louisa County Comprehensive Plan.
4. Develop a policy guide for citizens serving on County boards and commissions.
•
STRATEGIC INITIATIVE THREE: FUNDING THE FUTURE
To make the future happen in Louisa County will require a commitment to identifying and
discussing revenue options and opportunities.
ACTION AGENDA:
1. Draft and adopt a fiscal policy for Louisa County.
2. Develop a six (6) year revenue and expenditure forecast for Louisa County.
3. Develop a County water and sewer service plan and implementation schedule.
4. Develop a six (6) year CIP forecast inclusive of revenue and financing options.
•
STRATEGIC INITIATIVE FOUR: STRENGTHEN CIVIC PARTNERSHIP
To be successful, the Louisa County Board of Supervisors must have a positive and
interactive relationship with County citizens and must be committed to helping citizens gain
a greater understanding of their local government.
ACTION AGENDA:
1. Prepare a Louisa County annual report and a citizen’s guide to County government.
2. Sponsor a Louisa County Local Government Academy to help residents learn about
their County government.
3. Sponsor an annual Louisa County boards and commissions time and talent
appreciation dinner.
Page | 45
Louisa County Full Time Equivalent Summary
Comparison
Personnel Listing from FY 2014 through FY 2017
Department:
FY2014
FY2015
FY2016
FY2017
1
1
1
3
1
1
1
3
1
1
1
3
1
1
1
3
FT
FT
FT
County Administration
Executive Assistant/Deputy Clerk
Administrative Assistant
PT
Switchboard Receptionist
2
2
2
2
FT
PT
Human Resources
Human Resources Director
HR Generalist
1
1
1
1
1
1
1
1
FT
FT
FT
County Attorney
County Attorney
Assistant County Attorney
Legal Assistant
1
1
1
3
1
1
1
3
1
1
1
3
1
1
1
3
FT
FT
FT
Master Deputy
Deputy
1
2
3
6
1
2
3
6
1
2
3
6
1
2
3
6
FT
FT
FT
FT
Reassessment
Assessor
Senior Real Estate Appraiser
Real Estate Appraiser
1
1
3
1
6
1
1
3
1
6
1
1
3
1
6
1
1
3
1
6
PT
PT Appraiser Lister
1
1
1
1
Page | 46
Department:
FT
FT
FT
FT
Treasurer
Treasurer
Deputy Treasurer IV
Deputy Treasurer II
Deputy Treasurer I
FT
FT
FT
FT
Finance
Finance Director
Sr. Accounting Manager
Payroll/Procurement Officer
Accounts Payable
PT Accounts Receivable
PT Purchasing Coordinator
FT Director of Information Systems
FT Systems Administrator
FT Tech Support Analyst
Registrar
FT Registrar
PT Deputy Assistant Registrar
PT Assistant Registrar
FY2014
FY2015
FY2016
FY2017
1
1
2
2
6
1
1
2
2
6
1
1
2
2
6
1
1
2
2
6
1
1
1
1
4
1
1
1
1
4
1
1
1
1
4
1
1
1
1
4
1
1
2
1
1
2
1
1
2
1
1
2
1
1
1
3
1
1
1
3
1
1
1
3
1
1
1
3
1
1
1
1
1
1
2
1
1
2
1
1
2
1
1
2
Page | 47
Department:
Judge's Office
FT Senior Administrative Assistant
FT
FT
FT
FT
FT
Clerk's Office
Clerk of the Court
Deputy Clerk II
Deputy Clerk I
Senior Clerk Typist
General Office Clerk
PT General Office Clerk
Sheriff - Court Security Division
FT Captain
FT Sergeant
FT Deputy Sheriff
PT Part Time Deputy Sheriff
FT
FT
FT
FT
FT
FT
FT
Commonwealth Attorney
Deputy Commonwealth Attorney
Asst. Commonwealth Attorney
Senior Administrative Assistant
Victim Witness Coordinator
V-Stop Attorney
PT Receptionist
FY2014
FY2015
FY2016
FY2017
1
1
1
1
1
1
2
1
2
8
1
1
2
1
2
7
1
1
2
1
2
7
1
1
2
1
2
7
1
1
2
2
1
2
4
7
1
2
4
7
1
2
4
7
1
2
4
7
7
6
6
6
1
1
1.25
1
1
1
0.75
7
1
1
1.25
1
1
1
0.75
7
1
1
1.25
1
1
1
0.75
7
1
1
1.25
1
1
1
0.75
7
1
1
1
1
Page | 48
Department:
Sheriff - Communications Division
FT Communications Director
FT Communications Assistant Director
FT Communications Officer
PT PT Communications Officer
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
Sheriff - Admin, Invest, Patrol
Sheriff
Administrative Support
Chief Deputy (Major)
Captain, Patrol
Captain, Admin.
Detective
Lieutenant, Investigations
Lieutenant, Patrol
Sergeant, Patrol
Sergeant, Investigations
Corporal
Deputy Sheriff
PT
PT
PT
PT
Investigators
Administrative Support
Sergeant
Auxiliary Deputies
FT
FT
FT
FT
FT
FT
FT
Fire and EMS
Chief
Assistant Chief
Captain
Lieutenant
Firefighter/Medic
Firefighter/EMT
Administrative Assistant II
FY2014
FY2015
FY2016
FY2017
1
1
11
13
1
1
11
13
1
1
11
13
1
1
11
13
7
7
7
7
1
2
1
1
1
7
1
2
4
2
5
16
43
1
2
1
1
1
6
1
2
4
2
5
16
42
1
2
1
1
1
6
1
2
4
2
5
16
42
1
2
1
1
1
6
1
2
4
2
5
16
42
2
4
1
2
9
2
4
1
2
9
2
4
1
2
9
0
5
1
2
8
1
1
1
3
18
17
1
42
1
1
1
3
16
19
1
42
1
1
1
3
17
22
1
46
1
1
1
3
19
20
1
46
Page | 49
Department:
PT Instructor
PT Firefighter/Medic/EMT
Animal Control
FT Chief Animal Control Officer
FT Animal Control Officer
PT PT Animal Control Officer
Animal Shelter
FT Animal Shelter Supervisor
FT Animal Shelter Attendant
PT Animal Shelter Attendant
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
General Services
Director of General Services
Facilities Coordinator
Refuse, Recycling & Litter Coordinator
Maintenance Mechanic
Lead Custodian
Custodian
Refuse & Recycling Operator
Landfill Supervisor
Landfill Operator
FY2014
FY2015
FY2016
FY2017
27
27
9
14
23
6
9
15
6
6
12
1
1
2
1
1
2
1
1
2
1
1
2
1
1
1
1
1
1
2
1
1
2
1
0
1
1
0
1
1
3
4
4
1
1
1
0
2
1
5
1
0
0
12
1
1
1
0
2
1
5
1
0
0
12
1
1
1
1
2
1
6
1
1
2
17
1
1
1
1
2
1
6
1
1
2
17
Page | 50
Department:
PT Custodian
PT Refuse & Recycling Operators
FT CSA Coordinator
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
PT
PT
PT
PT
PT
PT
Human Services
Human Services Director
Administrative Office Manager
Administrative Office Assistant
Benefit Programs Manager
Benefit Programs Specialist I
Benefit Programs Specialist II
Benefit Programs Specialist III
Family Services Manager
Family Services Specialist I
Family Services Specialist II
Family Services Specialist III
Family Services Supervisor
Fiscal Assistant III
Fraud Investigator II
Human Services Assistant II
Human Services Assistant III
Office Associate II
Self-Sufficiency Specialist I
Benefit Programs Specialist I
Benefit Programs Specialist II
Family Services Specialist I
Family Services Specialist II
Office Associate I
Self-Sufficiency Specialist II
FY2014
FY2015
FY2016
FY2017
2
34
36
2
34
36
1
34
35
1
34
35
1
1
1
1
1
1
1
1
7
4
4
1
3
6
1
1
1
1
1
3
2
1
1
1
1
7
4
4
1
3
6
1
1
1
1
1
3
2
39
39
1
1
1
1
7
4
4
1
3
6
1
1
1
1
1
3
2
1
40
1
1
1
1
7
4
4
1
3
6
1
1
1
1
1
3
2
1
40
1
1
1
1
1
1
1
1
1
1
1
1
1
1
4
5
5
1
1
1
1
1
1
6
Page | 51
Department:
FT
FT
FT
FT
FT
Parks, Recreation & Tourism
Director of Parks, Recreation, Tourism
Office Manager
Recreation Supervisor
Child Care Coordinator
Parks Maintenance Coordinator
PT Receptionist/Administrative
SS (Instructors/Child Care/Site
PT Supervisors)
PT Grounds Maintenance
PT Tourism Counselor
Director of Economic Development
FT
FT
FT
FT
FT
FT
FT
FT
FT
FT
Director of Community Development
Subdivision Agent/Co-Zoning
Administrator
Building Official Senior Plan Examiner
Building Inspector
Code Enforcement Officer
Senior Plan Examiner
GIS Coordinator
Planning Associate
PT Administrative Assistant
Extension Office
FY2014
FY2015
FY2016
FY2017
1
1
1
1
1
5
1
1
1
1
1
5
1
1
1
1
1
5
1
1
1
1
1
5
2
2
2
2
29
6
2
39
29
6
2
39
29
6
1
38
29
6
1
38
1
1
1
1
1
1
1
1
1
1
3.5
1.5
1
1
1
1
2
14
1
1
2.5
1.5
1
1
1
1
2
13
1
1
2.5
1.5
1
1
1
1
2
13
1
1
2.5
1.5
1
1
1
1
2
13
0
0
1
1
1
1
1
1
Page | 52
FTE’s
# of Employees
216
214
212
210
208
# of Employees
206
204
202
200
FY14
FY15
FY17 FT Personnel Statistics
FY16
FY17
FY2014
FY2015
FY2016
FY2017
209
206
215
215
Increases in FTE’s experienced in Fiscal Year 2016 are associated with the takeover of land fill
operations (5 FTE’s) and the addition of an EMS crew (4 FTE’s) in order to reduce response
times. The relatively flat staffing level is noteworthy given the fact that many departments
have experienced increased demands for services.
Page | 53
BUDGET INTRODUCTION
This introduction to the fiscal year budget is intended to provide a summary of major financial
trends and impacts. It contains the following information.
• Table 1: Illustrating budgeted revenues and proposed expenditures for all County
Funds;
• Table 2: Showing per-department/function proposed expenditures in the General Fund
only;
• Table 3: Showing budgeted revenues in the General Fund only; and
• Table 4: Depicting the proposed budget’s impact on the County’s current fund balance.
As Table 1 (on the following page) shows, total revenues are increasing by approximately 11%,
driven materially by additional state education revenue, proceeds from the issuance of debt,
and additional property tax revenue derived from the proposed personal property tax rate
increase.
Proposed general government expenditures are flat or reduced for most departments,
although all staffed function were affected by the 6.9% proposed health insurance cost
increase. Also, the proposed Capital Improvement Plan is a significant source of increased
costs, with total proposed expenditures of $10.14M. The plan is summarized later in this
document. Other, smaller budgeted increases include:
•
•
•
•
Education increase of roughly $2M, which is materially offset by state and federal
funding increases.
Children’s Services Act (CSA) increase of approximately $240K to cover increasing costs
associated with service provisioning.
Fire and Emergency Services increase of approximately $260K associated with staffing
added during FY16.
A requested increase from the Health Department of approximately $40K.
Public education increases are anticipated to rise with a local transfer of $30.7M to Louisa
County Public Schools, which is a slight decrease of approximately $40K from FY16. The entire
increase in education expenses are offset by additional state revenue. Overall education
expenses are expected to rise roughly 3.7%
Page | 54
Table 1
Summary of Proposed Budget - for Public Notice
For The Fiscal Year Ending June 30, 2017
Fiscal Year
FY2016
FY2017
Budget
Dept. Request
Other Local Taxes
Miscellaneous
Recovered Costs
Intergovernmental
CIP Bond Revenue
TOTAL REVENUES
Fund Balance - Usage of / (Surplus Added to)
TOTAL RESOURCES
Expenditures
General Government Administration
Judicial Administration
Public Safety
General Services
Health and Welfare
Education
Parks, Recreation, and Cultural
Non-departmental
Debt Service
Capital Projects
TOTAL EXPENDITURES
$
$
53,156,773
6,977,000
394,500
125,000
205,000
3,983,688
100,000
123,000
31,951,240
97,016,201
$
56,268,773
14,206,000
424,500
85,000
230,000
4,071,641
100,000
123,000
33,978,168
109,487,082
$
$
(125,608)
96,890,593
$
$
(571,803)
108,915,278
$
3,376,724
1,970,250
12,177,130
3,761,905
7,789,995
56,785,683
1,493,463
1,541,598
580,000
3,910,165
3,503,680
96,890,593
$
3,467,769
1,982,601
12,508,385
3,692,862
8,083,201
58,815,528
1,497,562
1,643,196
583,000
6,503,874
10,137,300
108,915,278
$
$
$
Inc./Dec.
$
$
$
$
% Chg.
3,112,000
7,229,000
30,000
(40,000)
25,000
87,953
2,026,928
12,470,881
5.85%
103.61%
7.60%
-32.00%
12.20%
2.21%
0.00%
0.00%
6.34%
100.00%
12.85%
91,045
12,351
331,255
(69,044)
293,207
2,029,845
4,099
101,598
3,000
2,593,709
6,633,620
12,024,685
2.70%
0.63%
2.72%
-1.84%
3.76%
3.57%
0.27%
6.59%
0.52%
66.33%
189.33%
12.41%
Page | 55
Table 2 illustrates per-department and per-function costs. This table is intended to provide
the ability to evaluate impacts on a more granular basis. The majority of these costs are
effectively controlled by the County, and once again, department directors have done an
extraordinary job of complying with requests to maintain or reduce funding levels.
Table 2
Line
# GENERAL FUND FUNCTIONS
1
2
3
Human Resources
4
County Attorney
5
6
Reassessment
7
Treasurer
8
Finance
9
10
Elections
11
Circuit Court
12
13
14
Clerk
15
16
Sheriff-Courts
17
Sheriff
18
19
E-911 Maintenance
20
Emergency Services
21
22
23
Sheriff-Jail
24
25
Animal Control
26
Animal Pound
27
28
29
30
31
General Services
32
33
Housing Assistance
34
35
Community Colleges
36
Parks & Recreation
37
38
Aquatic Facility
39
Cultural Enrichment
40
Regional Library
41
42
43
44
45
Office of Tourism
46
47
48
49
50
Non-Departmental
51
Broadband Authority
52
TOTAL GENERAL FUND OPERATING EXPENDITURES
FY14
Actual
$ 155,096
352,603
190,335
318,930
392,058
450,827
467,100
393,729
405,029
169,630
75,321
5,895
4,674
488,019
633,521
716,215
3,777,854
794,344
199,076
2,412,927
412,079
1,262,287
2,087,168
11,861
199,588
125,981
17,882
21,164
1,096
1,519,757
300,600
155,389
1,396,162
33,992
579,190
344,511
102,589
72,000
332,919
855,472
49,432
111,589
123,000
56,611
111,166
73,880
3,000
169,886
22,933,434
$
FY15
Budget
147,634 $
414,693
196,009
326,198
404,716
479,709
470,461
422,457
389,654
183,949
95,421
9,155
7,180
495,401
577,490
773,634
3,779,703
755,491
220,150
2,538,945
409,238
1,259,254
2,198,447
3,780
227,129
161,336
28,660
17,965
1,200
1,627,319
278,500
31,650
1,423,269
34,478
588,920
355,994
134,011
69,500
343,053
921,751
54,544
130,803
123,000
113,186
117,284
77,680
1,750
280,000
807,988
Actual
157,784
340,026
183,517
326,723
390,506
445,547
535,101
341,262
382,661
161,228
74,254
6,138
6,194
443,146
652,836
696,177
3,742,526
825,502
195,665
2,579,082
382,063
1,330,732
1,935,723
9,348
189,926
110,914
24,007
17,964
434
1,545,981
249,714
31,650
1,425,176
34,478
557,213
340,347
94,111
74,500
342,543
887,240
54,544
111,969
123,000
63,397
111,065
77,680
6,050
250,756
-
24,509,739
22,868,403
FY16
Budget
160,305
390,123
208,218
339,271
413,094
478,717
400,967
411,479
394,118
180,433
95,254
8,160
7,130
498,512
596,066
765,128
3,805,842
804,622
220,150
2,566,694
395,244
1,221,692
2,582,578
3,708
230,513
163,740
28,660
17,965
1,200
1,626,089
303,500
31,650
1,421,168
34,478
604,693
357,418
118,799
69,500
343,053
921,681
54,544
137,953
123,000
92,752
127,938
77,680
6,050
265,000
580,000
24,686,529
FY17
BOS Adopted
172,558
381,463
199,972
372,428
417,323
484,288
408,527
412,027
419,300
199,882
96,174
8,060
7,485
503,477
593,298
774,108
3,803,384
899,057
215,150
2,838,476
404,339
1,207,045
2,507,284
4,408
235,682
162,713
28,660
17,965
1,200
1,585,536
277,500
31,650
1,441,430
37,095
596,548
360,647
116,146
69,500
354,721
997,845
57,545
138,116
175,000
85,852
133,151
48,938
6,750
265,000
583,000
25,137,703
% Increase
7.6%
-2.2%
-4.0%
9.8%
1.0%
1.2%
1.9%
0.1%
6.4%
10.8%
1.0%
-1.2%
5.0%
1.0%
-0.5%
1.2%
-0.1%
11.7%
-2.3%
10.6%
2.3%
-1.2%
-2.9%
18.9%
2.2%
-0.6%
0.0%
0.0%
0.0%
0.0%
-2.5%
-8.6%
0.0%
1.4%
7.6%
-1.3%
0.9%
-2.2%
0.0%
3.4%
8.3%
5.5%
0.1%
42.3%
-7.4%
4.1%
-37.0%
11.6%
0.0%
0.5%
2.1%
Page | 56
FISCAL YEAR 2017 BUDGET
Table 3 provides a detail of budgeted revenues in fiscal year 2017. Material changes are as
follows:
• Property tax increase driven primarily by an increase in the non-business personal
property tax rate (from $1.90 to $2.43), pushing revenue up by roughly $1.3M.
• Increase in projected meals tax of $100K.
• Increase in projected sales tax of $200K.
• Increase in education funding from the state of approximately $2.3M.
• Increase in bond funding is included to fund the EMS Radio system project.
Table 3
Budget
FY15
Actual
FY16
Budget
50,153,773
5,224,000
394,500
125,000
205,000
528,500
100,000
123,000
3,934,958
52,205,037
5,250,460
444,544
48,357
294,112
508,112
101,118
181,956
3,926,439
53,156,773
5,932,000
394,500
125,000
205,000
528,500
100,000
123,000
3,938,227
56,268,773
6,061,000
424,500
85,000
230,000
528,500
100,000
123,000
3,938,227
5.9%
2.2%
7.6%
-32.0%
12.2%
0.0%
0.0%
0.0%
0.0%
23,026,328
2,327,690
150,000
1,020,000
2,977,637
1,142,475
925,000
23,474,111
2,246,401
230,483
1,221,949
3,137,737
1,036,295
905,563
23,638,841
2,380,188
150,000
1,045,000
3,231,697
1,142,475
925,000
25,667,748
2,418,141
200,000
8,145,000
3,229,718
1,142,475
925,000
8.6%
1.6%
33.3%
679.4%
-0.1%
0.0%
0.0%
REVENUES BUDGETED
92,357,861
95,212,672
97,016,201
109,487,082
11.0%
REVENUE EXCESS (SHORTFALL)
(6,307,736)
(5,818,608)
125,608
571,803
REVENUES
General Fund
General property taxes
Other local taxes
Permits, privilege fees and regulatory licenses
Fines and forfeitures
Revenue from use of money and property
Charges for services
Miscellaneous
Recovered costs
Intergovernmental
Other Funds
School Revenues
Cafeteria Revenue
Landfill Tipping Fees
CIP Fund Revenues
DHS Revenues
CSA Revenues
Revenue Recovery Funds
FY17
BOS Proposed
% Increase
The County’s proposed Capital Improvement Plan (outlined in a separate document)
expenditures are approximately $6.69M, up $3.3M from the prior year. Significant items
include:
• Radio system replacement: $7.0M
• LCPS requests totaling $1.4M, including school buses and technology maintenance
which comprised over $1M of this amount.
• Capital contributions to volunteer fire/rescue agencies of $300K.
• Re-chassis of older ambulance: $150K
• Landfill cell development of approximately $475K
No analysis of the budget would be complete without illustrating the proposed effect on the
County’s fund balance. The General Fund balance is far and away the largest in the County’s
holdings, and it includes funds which are both unencumbered and encumbered for various
purposes. Though the fund does have a balance of approximately $48.4M (as of the most
recent audit), large portions of the fund are earmarked for specific purposes. Table 4 details
the fund’s current status and proposed usage as part of the fiscal year 2017 budget.
Page | 57
Table 4
Analysis of Fund Balance
Current as of April 2016
Audited Fund Balance 6/30/15
Projected FY16 Impact
Designed Funds and Reserves
Reappropriations - Capital Projects
Reappropriations - Operations
Available Fund Balance
Proposed Addition to (use of) Fund Balance - FY17
$
$
$
$
$
$
48,466,499
138,128
(35,495,024)
(7,755,392)
(4,163,628)
1,190,583
$
571,803
The audited fund balance is offset by several encumbrances within the fund, as the table
shows. After subtracting these from the Fund’s total, a total of $1.19M in unencumbered
funds remains. The FY17 proposed budget would add approximately $571K to this amount.
Page | 58
GENERAL GOVERNMENT ADMINISTRATION
Departmental Expenditure Percentages
Board of
Voter Registration
Supervisors
5.76%
Information
4.98%
Technology
12.09%
County
Administration
11.00%
County Attorney
10.74%
Finance
11.88%
Treasurer
11.78%
Human Resources
5.77%
Commissioner of
the Revenue
12.03%
Assessor's Office
13.97%
$3,467,769
FY15 Budget
FY16 Budget
FY17 plan
% Change
FY16-FY17
Cost Center
FY14 Actual
County Administration
County Attorney
Human Resources
Commissioner of the Revenue
$
$
$
$
$
155,096
352,603
318,930
190,335
392,058
$
$
$
$
$
147,634
414,693
326,198
196,009
404,716
$
$
$
$
$
160,305
390,123
339,271
208,218
413,094
$
$
$
$
$
172,558
381,463
372,428
199,972
417,323
7.64%
-2.22%
9.77%
-3.96%
1.02%
Assessor's Office
Treasurer
Finance
Voter Registration
$
$
$
$
$
450,827
467,100
393,729
405,029
169,630
$
$
$
$
$
479,709
470,461
422,457
389,654
183,949
$
$
$
$
$
478,717
400,967
411,479
394,118
180,433
$
$
$
$
$
484,288
408,527
412,027
419,300
199,882
1.16%
1.89%
0.13%
6.39%
10.78%
Total General Government
Administration
$
3,295,338
$ 3,435,481
$
3,376,724
$ 3,467,769
2.70%
Page | 59
DESCRIPTION
The Board of Supervisors is comprised of seven elected officials, representing the citizens of
the seven magisterial districts in Louisa County. The Board of Supervisors has both
legislative and administration responsibilities including but not limited to; adopting the
annual operating budget, establishing the five year capital improvement plan, levying taxes,
appropriating funds, and adopting programs, policies and procedures to ensure the delivery
of efficient and effective government services.
GOALS AND OBJECTIVES
• Financial sustainability for Louisa County;
• High quality, cost effective, core public services that benefit County residents today
and in generations to come;
• Regional cooperation to provide cost-effective public utilities such as municipal water
and wastewater treatment facilities that provide the basis for positive economic
development while preserving and protecting the natural resources of our
Commonwealth and our rural character;
• Ensuring the County’s status as A Certified Location for Business that provides quality
opportunities for recreation and attractive, low cost locations for residential and
business investment; and,
• Quality opportunities for education, housing, employment, and recreation in a
community committed to public safety, supporting professionalism, and
responsiveness in law enforcement, firefighting and medic services.
BUDGET HIGHLIGHTS
The FY 2017 budget contains several budget increases between FY 2016 to FY 2017
BUDGET INCREASES
Total Increase $12,253
• Heath Insurance; $10,303 increase. A combination of increase utilization and a 6.9%
year on year gross increase drove this increase. In addition, previous fiscal year
expenditures indicated that this level of budget was being slightly underfunded.
• Cell Phones; $650 increase. FY17’s budget reflects current pricing structure for
phone usage.
• Liability Insurance; $500 increase. Previous fiscal year expenditures indicated that
this level of budget was being underfunded.
• Dues and Memberships; $800 increase. Previous fiscal year expenditures indicated
that this level of budget was being underfunded.
Page | 60
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
99,496
55,600
155,096
7
93,234
54,400
147,634
7
105,905
54,400
160,305
7
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
116,208
56,350
172,558
7
9.73%
3.58%
7.64%
0.00%
Page | 61
County Administrator’s Office
DESCRIPTION
The Office of the County Administrator directs the daily operations of the county
government, provides administrative support and policy recommendations to the Board of
Supervisors. The Office is responsible for implementing policies and procedures established
by the Board of Supervisors. The office monitors the news media and disseminates
information to the public. The County Administrator serves as a liaison between Louisa
County and the Commonwealth of Virginia.
• Provide leadership and direction to staff in conducting the business of the County;
• Develop and implement programs, policies, and procedures to ensure the effective
and efficient delivery of government services;
• Provide administrative support and professional advice to the Board of Supervisors;
• Provide an agenda package to each Board member by the Thursday prior to each
Board meeting;
• Present a proposed balanced budget to the Board of Supervisors;
• Coordinate the County’s response to issues, such as Board of Supervisors goals,
objectives, priorities and other items of interest;
BUDGET HIGHLIGHTS
For FY 2017 budget contains variance increases and decreases which result in an overall
year on year reduction of 8,659.
BUDGET INCREASES
• Re-codification / Archival; $1,000 increase. This line item’s increase is attributed to
projected increase in Municipal Code Corporations codification costs.
• Dues and Memberships; $2,000 increase. This line item was increased to more
accurately reflect actual costs associated with actual membership dues incurred by
this office.
BUDGET REDUCTIONS
Total reduction $11,659
• Personnel and Benefits; $1,509 reduction. The County Administrator’s Office
experienced turnover in FY 2016 resulting in budgeted staffing adjustments in FY
2017. The result of these changes is a reduction in personnel costs.
• Studies; $10,000 reduction. This line item is reserved for unanticipated analysis
expenditures incurred by the county.
• Cell Phones; $150.00 reductions. Reductions based upon historical expenditures.
Page | 62
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
Full-time Positions
Part-time Positions
285,900
66,703
352,603
316,393
98,300
414,693
4
2
300,023
90,100
390,123
5
2
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
298,513
82,950
381,463
-0.50%
-7.94%
-2.22%
5
2
3
2
-40.00%
0.00%
CY 16**
% Change CY
15 - CY 16
PERFORMANCE MEASURES
CY 14
Regular Board Meetings
Held
Special Board Meeting
Held
Resolutions
Code Supplements
Board Appointments
Buoy Applications
JRWA Meetings Held
BBA Meetings Held
LAAC Meetings Held (in
Louisa)
CY 15
22
22
21
-4.55%
7
275
11
31
2
3
0
17
295
12
41
2
12
9
14
200
11
17
1
11
14
-17.65%
-12.54%
-8.33%
-58.54%
-50.00%
-8.33%
55.56%
1
2
2
0.00%
** Through 3/31/16
Page | 63
County Attorney’s Office
DESCRIPTION:
The County Attorney’s Office provides legal counsel and advice to the Board of Supervisors,
Constitutional Offices, county departments as well as all Board of Supervisor Interagency and
Internal Committees, Louisa County Industrial Development Authority and Louisa County
Water Authority in land use and zoning, tax and finance, law enforcement, social services,
contracts, real estate, employment, legislation, and litigation. The Attorney also assists the
Department of Economic Development and Industrial Development Authority with legal
issues in the recruitment of new businesses to Louisa County. The office drafts or reviews
proposed ordinances, prepares legislative proposals, represents the county in litigation,
prosecutes County Code violations, supervises work performed by outside legal counsel, and
drafts or reviews all deeds, leases, contacts or other legal documents.
GOALS AND OBJECTIVES:
• Provide prompt and effective legal assistance to all County elected and appointed
Boards, Constitutional Officers, and all departments.
BUDGET HIGHLIGHTS:
Over the past several years, the County Attorney’s Office has undergone a number of
personnel and operational changes and as a result, the cost of maintaining the day-to-day
operations has slightly increased. The fiscal Year 2017 budget request represents a $33,156
or 9.8% increase.
BUDGET INCREASES
• Personnel; $26,256 increase. The increase in personnel is attributed to staff turnover
and increases in employee health insurance benefits.
• Contingent Legal Fees; $10,000 increase. This line item was increased to cover costs
associated without outside council for specialty cases.
• Advertising; $3,300 increase. This line item was increased to reflect historical costs
incurred by the County Attorney’s department.
• Postage $100 increase. This line item was increased to reflect historical costs
incurred by the County Attorney’s department.
• Telephone; $150 increase. Adjusted to reflect actual costs.
BUDGET REDUCTIONS
Total Reductions $6,650
• Cell Phones; $300.00 reduction. Reductions based upon historical expenditures.
• Dues and Memberships; $500 reduction. Reductions based upon historical
expenditures.
• Office Supplies; $850 reduction. Reductions based upon historical expenditures.
• Books & Subscriptions; $5,000 reduction. Reductions based upon historical
expenditures.
Page | 64
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
279,376
39,240
314
318,930
3
288,298
37,900
326,198
3
301,371
37,900
339,271
3
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
327,628
44,800
372,428
3
8.71%
18.21%
9.77%
0.00%
Page | 65
Human Resources
DESCRIPTION
The Louisa County Human Resources Department implements and administers
comprehensive programs that will attract, motivate, and retain a talented, diverse, efficient
and productive work force. The mission of the Human Resources Department is to be a
partner for positive change improving community and work life.
• Employment: Continue to have a workforce that is representative of the County in
order to achieve the strategic objectives of the County while continuing to provide the
best customer service possible to our citizens.
• Benefits: Continue to work with Dominion Benefits to review benefit programs and
recommend innovative strategies that will allow the County to effectively manage
health care costs.
• Compensation: Ensure the compensation program is externally competitive with
market conditions and trends while being internally equitable in order to attract and
retain a diverse and talented workforce.
• Performance Management: Continue to communicate, through the performance
appraisal process, the expectations of both the employee and his/her manager to
encourage, and achieve, maximum performance.
• Employee Relations: Through partnering with Department Heads, improve the work
environment by emphasizing and creating a sense of openness in communication that
is positive and productive for everyone.
• Training: To create awareness that will provide a solid foundation for all employees to
make informed decisions about work place issues.
BUDGET HIGHLIGHTS
The Human Resources department has experienced some decreases in the benefits and
related costs.
BUDGET DECREASES
Total Decrease $8,246
• Personnel and related; $8,246 decrease. Increases in compensation were offset by
mandatory VRS reductions as well as reduced health insurance expenditures to more
accurately reflect current expenditure levels.
Page | 66
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
145,561
44,774
190,335
1
1
161,659
34,350
196,009
1
1
164,062
44,156
208,218
1
1
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
155,816
44,156
199,972
1
1
-5.03%
0.00%
-3.96%
0.00%
0.00%
Page | 67
Commissioner of the Revenue
DESCRIPTION
The Commissioner's Office is responsible for the assessment of all property, real and
personal. The office maintains real estate ownership and administers the land use program
and the tax relief for the elderly/disabled program as well as the disabled veteran's
exemption. The office is also responsible for the qualifying of vehicles entitled to personal
property tax relief and the compliance of vehicle license fees. Additionally, the office oversees
the filing process of the Virginia State income taxes of Louisa County residents and the
transient and occupancy tax.
• Fairly and equitably identify and assess all sources of revenue to which the County is
entitled according to the laws of the State of Virginia and the County of Louisa
• Provide information of tax reduction programs to citizens and assist each in the filing
of required applications
• Provide accurate assessment information to taxpayers and County officials
• Offer friendly, fair, and efficient service to all
• Strive to continue to improve our procedures to best benefit our citizens
BUDGET HIGHLIGHTS
The Commissioner of the Revenue’s department has experienced some increases in the
personnel and line items as well as a decrease in the office supply line item resulting in an
overall increase of 1.02%.
BUDGET INCREASES
• Personnel and Related; $3,326 increase. The increase in personnel is attributed to
VRS related wage cost, compensation study and health insurance increases which
were partially offset by a lower VRS rate projected for FY17.
• Water Service; $100 increase. The increase in water service is to reflect a more
accurate expense trend in FY16.
• Books & Subscriptions; $1,500 increase. The increase is associated with the rising
cost of appraisal guides utilized by the County staff.
• Dues & Memberships; $55 increase. Minor adjustment to account for upcoming
anticipated expenditures.
BUDGET REDUCTIONS
Total Reduction $752
• Insurance Premium; $752 reduction. Budget item eliminated to reflect recent
historical cost trend.
Page | 68
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
358,900
33,158
392,058
6
0
360,619
44,097
404,716
6
0
367,497
45,597
413,094
6
0
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
370,823
46,500
417,323
6
0
0.91%
1.98%
1.02%
0.00%
Page | 69
Real Estate Assessment
DESCRIPTION
The Assessment Office reassesses over 28,895 properties in the county on an annual basis.
Assessment staff members physically inspect and verify all data on 20% of the properties
each year. The office verifies, measures, and values all building permits that are issued.
Additionally, the office prorates all new homes that received certificates of occupancy during
the year.
• Raise the skill and professionalism necessary to produce more credible valuations,
ultimately producing a more accurate assessment of the county’s real estate through
education
• Consistently update database with accurate property information
• Thoroughly re-verify 20% of the real estate within the county each year.
• Improve policies and procedures needed to increase the use of the income approach
to valuation for the commercial and industrial properties in the county
• Further investigation into obtaining an appraisal software system that will enhance
valuation processes, save time, and allow for needed valuation changes late in the
reassessment year
BUDGET HIGHLIGHTS
The Real Estate Assessment department has experienced some increases in the personnel,
postage, and office supplies line items.
BUDGET INCREASES
VRS related wage costs, compensation study and health insurance increases which
• Maintenance of Software; $2,000 increase. This increase is to cover actual increases
in software maintenance experienced by the Assessment Office.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
422,229
28,599
450,827
6
1
444,159
35,550
479,709
6
1
443,167
35,550
478,717
6
1
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
446,738
37,550
484,288
6
1
0.81%
5.63%
1.16%
0.00%
0.00%
Page | 70
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
422,229
28,599
450,827
6
1
444,159
35,550
479,709
6
1
$
$
$
$
446,738
37,550
484,288
6
1
REVENUE ASSESSMENTS OFFICE STATISTICS
CY 15
CY 16
Tax Relief
Applications
Land Use
RevalsiNew/RB
RE Transfers/NC
proration
Contractors' License
Public Service
Accounts
Vehicle/Trucks
Assessments
PPTR Certifications
License Fee Issued
License Fee
Exempted
Recreational
Assessments
Business PP
Assessments
State Incomes
Disabled Veteran
Relief Application
Transient &
Occupancy Accounts
Food & Beverage
Accounts
443,167
35,550
478,717
% Change
FY16 - FY17
FY17 Plan
0.81%
5.63%
1.16%
6
1
CY 17
0.00%
0.00%
% Change CY
16 - CY 17
589
573
541
-5.58%
4,100
4,065
4,136
1.75%
1,780
288
1,500
315
2,125
373
41.67%
18.41%
42
42
43
2.38%
50,420
34,789
38,689
50,403
35,419
39,267
49,726
35,679
39,498
-1.34%
0.73%
0.59%
296
293
220
-24.91%
6,104
6,258
8,364
33.65%
1,107
2,073
1,069
2,406
1,119
1,643
4.68%
-31.71%
52
63
75
19.05%
13
16
18
12.50%
45
55
63
14.55%
Page | 71
Treasurer’s Office
DESCRIPTION
The Treasurer's Office is responsible for the collection of county Real Estate and Personal
Property taxes, in addition to revenues collected under the direct supervision of the
Treasurer including but not limited to state collected revenues and taxes, and many other
various county fees. The Treasurer's Office acts as the custodian, maintaining records and
reconciliations for all county investments and bank accounts. The Treasurer's Office must
adhere to all federal, state and local laws governing the collection and the management of
public funds.
• To provide efficient, accurate, prompt and courteous service to the public;
• To treat all taxpayers fairly and equally in accordance with the State Code of Virginia.
BUDGET HIGHLIGHTS
The Treasurer’s Office Budget reflects the staffing methodology used to determine
appropriate staffing levels in each Treasurer’s Office by the State Compensation Board. The
level determined for Louisa is 6.64 FTE’s including the Treasurer. The State Compensation
Board budget includes funding of 50/50 match for three (3) full-time positions and roughly
85% of the Treasurer’s salary. The county has funded the other two (2) full-time positions.
The collection rate for delinquent taxes has increased dramatically with the assistance of
TACS, and the time associated with telephone calls and the processing of these payments has
been beneficial. Weekly payments are received and must be reviewed and verified for
accurate postings. In addition, weekly reports of all abatements and supplements must be
forwarded to TACS for corrected collection amounts.
BUDGET INCREASES
VRS related wage costs, compensation study and health insurance increases which
• Bankcard Services; $5,000 increase. Previous fiscal year budget eliminated all
bankcard charges. FY17’s budget reflect minimal amount of fees the County expected
to incur in FY17.
Page | 72
BUDGET SUMMARY
FY14 Actual FY15 Budget FY16 Budget FY17 Plan
Personnel
Operating
Capital
Total
$
$
$
$
308,228
158,707
165
467,100
Full-time Positions
Part-time Positions
$ 333,686
$ 136,775
$
$ 470,461
6
0
6
0
$ 332,042
$ 68,775
$
150
$ 400,967
% Change
FY16 - FY17
$ 334,602
$ 73,775
$
150
$ 408,527
6
0
6
0
0.77%
7.27%
0.00%
1.89%
0.00%
DEPARTMENT STATISTICS
CY 13
Real Estate Tax
Personal Property
Dog Licenses
Collection Actions
Fees, Permits, and
Other Licenses
Taxes and Other
State Duties
Financial
Management
Total of Record
Workload
CY 14
CY 15
3YR AVG
% Change
CY14 - CY15
79,565
97,797
9,752
28,320
74,576
79,866
96,335
9,374
33,709
70,323
80,079
95,556
8,540
29,273
72,901
79,837
96,563
9,222
30,434
72,600
0.27%
-0.81%
-8.90%
-13.16%
3.67%
1,982
2,006
1,973
1,987
-1.65%
17,523
16,680
15,712
16,638
-5.80%
309,515
308,293
309,515
307,281
0.40%
Page | 73
Finance
DESCRIPTION
The Finance Office is required to establish and maintain effective control over the County’s
financial activities by providing accurate fiscal information to all County departments and
outside regulatory agencies as required by law on a timely basis in accordance with generally
accepted accounting procedures. The Finance Department is a support department that
assists the Board of Supervisors, other departments and the Constitutional Officers with their
business needs in the following areas: Budgeting, Accounting, Financial Reporting, Accounts
Payable, Accounts Receivable, and Procurement.
• Provide financial leadership and direction to staff in conducting the business of the
County;
• Provide administrative and managerial support and professional advice to the Board
of Supervisors;
• Develop and implement programs, policies, and procedures to ensure the provision of
effective and efficient government services;
• Present a proposed balanced budget to the Board of Supervisors;
• Present a 5 year Capital Improvement Plan to the Board of Supervisors;
• Receive a Certificate of Achievement for Excellence in Financial Reporting Designation
from the Government Finance Officers Association;
• Establish and maintain the County’s Debt Policy
• Establish and maintain the County’s Budget Policy with ultimate long term goal of
receiving GFOA Distinguished Budget Presentation Award;
• Work with the Treasurer in establishing an investment policy for the County.
BUDGET HIGHLIGHTS
The budget for the County’s Finance Department reflects a planned 0.13% net increase in
FY2017. The majority of the increase can be linked to increased auditing cost. Also, a slight
increase in data processing supplies reflects a market increase in the cost of these supplies.
BUDGET INCREASES
• Auditing by CPA; $2,000 increase. Previous fiscal year expenditures indicated that
this level of budget was being underfunded
BUDGET REDUCTIONS
Total Reduction $1,451
•
Personnel and related; $1,451 decrease. A 1% increase in wages were applied and
offset by an equal reduction in VRS employer portion. In addition health insurance
and group life insurance year on year budgets increased by nearly $4,700 and were
completely netted out by additional savings in VRS.
Page | 74
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
325,279
68,436
14
393,729
Full-time Positions
Part-time Positions
3
1
354,207
68,250
422,457
4
2
340,909
70,570
411,479
% Change FY16 FY17
FY17 Plan
$
$
$
$
3
2
339,457
72,570
412,027
-0.43%
2.83%
0.13%
3
2
0.00%
0.00%
Receive Unqualified Audit Opinion
on Comprehensive Annual
Financial Report
Receive Certificate of
Achievement for Excellence in
Financial Reporting from GFOA
Number of Accounts Payable
Checks Processed
Number of Purchase Orders
Processed
Number of Payroll Checks
Processed
Number of Journal Entries
FY14
FY15
FY16
Obtained
Obtained
To be
obtained
Obtained
% Change
FY16 - FY17
n/a
Application
Submitted
in
December
2015
Application
to be
Submitted
in
December
2016
5,743
4,812
2,450
-49.09%
442
501
410
-18.16%
8,281
8,528
4,400
-48.41%
242
215
107
-50.23%
n/a
* FY16 Data is through
February 2016
Page | 75
DESCRIPTION
The mission of the Information Technology Department (IT) is to serve the County of Louisa
with cost-effective and dependable technology solutions to facilitate better communications,
data management, and data analysis, both internally and externally. The Department
designs, implements, maintains, and controls the infrastructure that supports the daily
operations of the county government. The Department is responsible for implementing
policies and procedures regarding the usage of the computers, networks, printers, phones
and the internet.
• To maintain a level of expertise and professionalism that clearly indicates the use of
state-of-the-art technology to both in-house staff and the citizens of Louisa County
• To support the infrastructure consisting of the County networks, workstations, file
and application servers, and telecommunication equipment to support Constitutional
Offices, County Departments, and all agencies under the purview of the county for all
of their voice and data technology needs and to have each office connected to the
County’s Local Area Network (LAN) in the most cost-effective manner
• To develop, plan, and maintain the network security through the use of IT staff,
operating procedures, security equipment, and network software.
• Develop and distribute a staff handbook for email and network/internet use policies
• To assist all offices in the discovery, development, planning, and procurement of
Information Technology hardware/software that will aid them in the function of their
daily routine
• To research and exploit emerging technologies that may be beneficial to the County,
for reducing workload, streamlining procedures, and thereby improving quality of
services provided to the citizens
• Upgrade our office software and hardware, to the degree economically achievable, in
order to maintain efficiency and increase productivity providing technology
assistance to users at all levels of expertise
BUDGET HIGHTLIGHTS
The Information Technology department is projecting a total year on year increase of
$25,182 or 6.4% increases. Of the $25,182 projected increase, the vast majority of this
amount, $22,500, is associated with computer maintenance costs and the addition of Cyber
Risk Insurance.
BUDGET INCREASES
• Personnel; $2,682 increase. The increase in personnel is a combination of
compensation adjustments which were the result of a Compensation Study
commissioned by the Board of Supervisors, increased health care costs, and group life
insurance. The above mentioned costs were partially mitigated by a reduction of
$4,527 in VRS contribution expenses.
Page | 76
•
•
Maintenance of Computers; $15,000 increase. The increase of computer
maintenance is attributed to the new emergency communication system. In addition,
the previous fiscal year expenditures indicated that this level of budget was not being
fully expended within the fiscal year and therefore, should be reduced
Cyber Risk Insurance; $7,500 increase. Previous fiscal year did not include a
provision for cyber risk coverage.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
$
$
$
$
243,319
119,328
42,382
405,029
Full-time Positions
Part-time Positions
3
0
CY15
PCs supported
$ 244,704
$ 104,950
$ 40,000
$ 389,654
$ 256,668
$ 97,450
$ 40,000
$ 394,118
3
0
CY16
3
0
CY 17 Plan
% Change
FY16 - FY17
$ 259,350
$ 119,950
$ 40,000
$ 419,300
3
0
1.04%
23.09%
0.00%
6.39%
0.00%
% Change CY
16 - CY 17
250
320
350
9.38%
Printers
supported
80
90
90
0.00%
Servers
supported
25
28
30
7.14%
Users
supported
300
350
350
0.00%
Page | 77
Voter Registration and Elections
DESCRIPTION
The Registrar’s Office implements the election laws of the Commonwealth of Virginia and
falls under the direction of the Electoral Board. The Electoral Board is a three member Board
appointed by the Circuit Court to administer the election laws. Primary functions of the
Registrar are to provide the means for eligible citizens to register to vote in Louisa County,
maintain records of such citizens, accept all applicable forms for candidates who run for
positions within the county as set forth by state law, and provide information to the general
public regarding elections and voting.
• Process voter registration applications and absentee ballot applications in a timely
fashion – normally same day but not more than three business days.
• Assist the Electoral Board as requested
• Operate within budget
• Conduct each election in a fair, accurate, and honest manner
• Complete four National Certification classes through the Election Center
BUDGET HIGHLIGHTS
Fiscal year 2017 will be hectic and demanding for elections. With the Gubernatorial Primary
in June, which will possibly be a costly dual Primary because it is essentially running two
separate elections on the same day. Additionally, the Presidential election will be held in
November, which promises to be busy and active. These activities will have a significant
impact on operating expenses.
BUDGET INCREASES
Total increases; $20,750
• Personnel and related; $1,479 increase. The increase in personnel is attributed to
increases in employee benefits, the majority of which are mandated by the Virginia
Retirement System
• Compensation for Additional Officers of Elections; $7,000 increase. This increase
will cover the compensation for two extra officers at each precinct to assist with the
increased voters for the Presidential Election.
• Repairs and Maintenance; $8,771 increase. The new voting machines mandated by
the state carry an annual maintenance costs which approach $10,000.
• Voting Machine Transportation; $1,500 increase. The new voting machines are
significantly larger and will require the rental of vehicles to transport the machines to
and from the polling stations.
• Printing of Ballots; $1,000 increase. The combination of a presidential election and
increased voter interest is driving this increase.
• Postage; $1,000 increase. The increase is a result of a combination of a presidential
election and increased voter interest is driving this variance.
Page | 78
BUDGET REDUCTIONS
Total reductions; $1,300
• Machine Programing; $1,300 reduction. Previous fiscal year budget provisions were
reduced due to historical expenditures.
BUDGET SUMMARY
FY14 Actual
Personnel
Operating
Capital
Total
$
$
$
$
125,296
44,335
169,630
Full-time Positions
Part-time Positions
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
127,059
56,890
183,949
1
2
FY17 Plan
133,143
47,290
180,433
1
2
% Change
FY16 - FY17
$
$
$
$
141,621
58,261
199,882
1
2
6.37%
23.20%
10.78%
1
2
0.00%
0.00%
FY 13
Registered Voters
Voted in Person
Voted Absentee
Total Voted
21,974
14,752
1796
16,548
FY 14
21,740
9,483
519
10,002
FY 15
22,045
9,505
646
10,151
FY 16
% Change
FY15 - FY16
21,814
7,595
464
8,059
-1.05%
-20.09%
-28.17%
-20.61%
Page | 79
JUDICIAL ADMINISTRATION
Expenditure Percentages by Function
Circuit Court Judge
4.84%
Commonwealth
Attorney
29.86%
Clerk of the Circuit
Court
25.34%
Juvenile Probation
0.22%
Sheriff - Courts
38.96%
Juvenile Domestic
Relations
0.38%
General District
Court
0.41%
$1,987,009
Cost Center
FY14 Actual FY15 Budget FY16 Budget FY17 plan
Circuit Court Judge
$
75,321
$
95,421
$
Clerk of the Circuit Court
$ 488,019 $
$
5,895 $
495,401
9,155
$
$
498,512
8,160
Juvenile Domestic Relations
$
4,674 $
7,180
$
7,130
Juvenile Probation
Sheriff - Courts
$
11,861 $
$ 716,215 $
$ 633,521 $
3,780
773,634
577,490
$
$
$
Total Judicial
Administration
$ 1,935,506
$ 1,962,060
95,254 $
% Change
FY16-FY17
96,174
0.97%
$ 503,477
$
8,060
1.00%
-1.23%
$
7,485
4.98%
3,708
765,128
596,066
$
4,408
$ 774,108
$ 593,298
18.88%
1.17%
-0.46%
$ 1,973,958
$1,987,009
0.66%
Page | 80
Court System
DESCRIPTION
The Courts System is made up of the Circuit Court Judge’s Office, Circuit Court Clerk’s Office,
General District Court, Juvenile and Domestic Relations Court, Juvenile Probation and the
Law Library.
Circuit Court Judge’s Office
DESCRIPTION
The Louisa County Circuit Court is responsible for the circuit courts of Louisa and Goochland
Counties. The Circuit Court is the trial court with the broadest powers in Virginia. The Circuit
Court handles all civil cases with claims of more than $15,000. It shares authority with the
General District court to hear matters involving claims between $4,500 and $15,000. The
Circuit Court has the authority to hear serious criminal cases.
BUDGET INCREASES
Total Increase $920
• Personnel; $920 increase. The increase in personnel is due to a combination of a 2%
pay increase enacted in FY16 and wage adjustments to staff. The above mentioned
costs were partially mitigated by a reduction of $1,014 in VRS contribution expenses.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
FY17 Plan
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
$
63,470
11,851
75,321
1
0
63,187
11,067
74,254
82,224
13,030
95,254
1
0
83,144
13,030
96,174
1
0
1
0
% Change
FY16 - FY17
1.12%
0.00%
0.97%
0.00%
0.00%
CY 13
Civil Cases Commenced
Criminal Cases Commenced
Total Civil and Criminal
Cases Commenced
Civil Cases Concluded
Criminal Cases Concluded
Total Civil and Criminal
Cases Concluded
CY 14
% Change
CY14 - CY15
CY 15
261
782
262
781
299
860
14.12%
10.12%
1043
244
761
1043
251
729
1159
251
766
11.12%
0.00%
5.08%
1005
980
1017
3.78%
Page | 81
Circuit Court Clerk’s Office
DESCRIPTION
The Circuit Court Clerk’s Office is responsible for various duties relating to retention and the
recording of legal documents. Some of the duties of the Clerk’s Office include fees,
collections, and compensation (financial reports). The Clerk’s Office also tracks court
records that include indexing and scanning of all land records, Civil and Criminal case papers
and dockets, Abstract of Judgments, collection of court costs, fees, and recording taxes. The
Clerk’s Office is also responsible for the appointment of Executors or Administrators of
Estates, bonds, and oaths of office, as well as issuing marriage licenses.
BUDGET HIGHLIGHTS
For FY 2017 budget contains variance increases and decreases which result in an overall
year on year reduction of 7,448 or 1.5%.
BUDGET INCREASES
• Personnel and Related; $ 4,764 increase. The increase in personnel costs are due to
a 2% pay increase enacted in FY16. Increases in health insurance costs and group life
were offset by a reduction in VRS contribution expenses.
• Auditing of Public Accounts; $700 increase. This line item was increased to more
accurately reflect actual costs incurred in FY16.
BUDGET REDUCTIONS
Total reduction $500
• Telephone; $500.00 reductions. Reductions based upon historical expenditures.
BUDGET SUMMARY
FY14 Actual
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
$
$
$
$
421,656
66,364
488,019
8
1
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
430,573
64,828
495,401
7
1
438,260
57,252
3,000
498,512
7
2
FY17 Plan
$
$
$
$
443,025
57,452
3,000
503,477
7
2
% Change
FY16 - FY17
1.09%
0.35%
0.00%
1.00%
0.00%
Page | 82
DESCRIPTION
The General District Court has exclusive civil jurisdiction in claims up to $3,000, and
concurrent civil jurisdiction with the Circuit Court in suits between $3,000 and $15,000. The
General District Court’s criminal jurisdiction includes offenses involving ordinances, laws,
and by-laws of the county and all misdemeanors under state law. The General District Court
also conducts preliminary hearings for felonies. Jurisdiction in traffic matters extends to all
cases in which an adult is charged with a traffic offense. The Court collects fines and costs in
which it administers to the county and circuit court for distribution.
BUDGET DECREASES
Total Decrease $100
• Miscellaneous; $100 decrease. Minor increases in Copier Lease, Mileage, Dues &
Memberships, Office Supplies and Books & Subscriptions account for the minor
increase of this area.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
$
$
$
$
5,175
720
5,895
$
$
$
$
8,155
1,000
9,155
$
$
$
$
7,160
1,000
8,160
$
$
$
$
7,060
1,000
8,060
% Change
FY16 FY17
-1.40%
0.00%
-1.23%
GENERAL DISTRICT COURT DEPARTMENT STATISTICS
CY 13
Criminal Cases Commenced /
Continued
Traffic Cases Commenced /
Continued
Civil Cases Commenced /
Continued
Total Commenced /
Continued Cases
Criminal Cases Concluded
Traffic Cases Concluded
Civil Cases Concluded
Total Cases Concluded
CY 14
CY 15
% Change
CY14 CY15
3,413
3,998
3,750
-6.20%
7,254
3,686
5,138
39.39%
1,792
2,175
1,706
-21.56%
12,459
1,353
9,859
1,551
10,594
1,408
7.46%
-9.22%
5,805
1,348
8,506
4,509
1,250
7,310
3,998
1,292
6,698
-11.33%
3.36%
-8.37%
Page | 83
Juvenile and Domestic Relations Court
DESCRIPTION
The Juvenile and Domestic Relations Court is responsible for providing supervision for
juveniles placed on probation or commitment to the Department of Juvenile Justice by the
Court. Probation officers are also assigned cases by the Court and intake to monitor the
juvenile’s progress at home, school, and in the community, although they have not been
placed on supervised probation or parole.
BUDGET SUMMARY
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
4,674
4,674
7,180
7,180
7,130
7,130
FY17 Plan
$
$
$
7,485
7,485
% Change
FY16 - FY17
4.98%
4.98%
BUDGET INCREASES
Total Increase $355
• Miscellaneous; $355 increase. Minor increases in Copier Lease, Mileage, Dues &
Memberships, Office Supplies and Books & Subscriptions account for the minor
increase of this area.
Department Statistics
CY 13
Juvenile Cases
Commenced / Continued
Adult / Domestic Cases
Commenced / Continued
Total Commenced /
Continued Cases
Juvenile Cases Concluded
Adult Cases Concluded
Total Concluded Cases
CY 14
CY 15
% Change
CY14 CY15
3,329
3,361
3,757
11.78%
3,678
3,484
3,393
-2.61%
7,007
1,088
1,405
2,493
6,845
1,174
1,331
2,505
7,150
1,280
1,337
2,617
4.46%
9.03%
0.45%
4.47%
Page | 84
Juvenile Probation
DESCRIPTION
The Court Service Unit provides supervision for juveniles placed on probation or
commitment to the Department of Juvenile Justice by the Court. Probation officers are also
assigned cases by the Court and through intake to monitor their progress at home, school,
and in the community, although they have not been placed on supervised probation or
parole. Supervision focuses on risk levels and factors as a means to expend the right
resources to provide services at the right time. It embodies graduated sanctions and
incentives to meet the simultaneous needs of the victim, offender and community. Services
involve monitoring their adjustment, writing reports, arranging/monitoring community
service work and referrals/monitoring services by outside service providers. The unit also
provides intake services which are a screening process whereby an intake officer receives, reviews
and processes complaints that are alleged to fall within the jurisdiction and venue of the Juvenile
and Domestic Relations District Court. There are two broad categories of intake. 1) The juvenile
intake, (delinquent, child in need of supervision and child in need of services). 2) Domestic
relations, (custody, visitation, support and family abuse). After hours, emergency intake services
are provided in conjunction with the Sheriff's Department on a 24 hour a day basis for delinquent
offenses that may require detention
BUDGET INCREASES
Total Increase $700
• Drug Supplies; $700 increase. This line was added in FY17 with tests being used to
ensure adherence to terms and condition of individual probation.
BUDGET SUMMARY
FY14 Actual
Operating
Capital
Total
$
$
$
11,861
11,861
FY15 Budget
FY16 Budget
$
$
$
$
$
$
3,780
3,780
3,708
3,708
FY17 Plan
$
$
$
4,408
4,408
% Change
FY16 - FY17
18.88%
18.88%
Law Library
DESCRIPTION
The Law Library is a revenue stream for documents filed at the Clerk’s Office; therefore, this
line item is not budgeted each year. This revenue stream supports funding for the purchase
of books that are placed in the Law Library. The Clerk’s Office receives a certain percentage
of the funds generated from this fund.
Page | 85
Court Services Unit – Sheriff’s Office
DESCRIPTION
Court Services personnel are responsible for the protection of three courts, prisoner
transports in and out of county, emergency custody order, temporary detention orders,
security of holding cells and areas of all 3 courts and the office, juvenile transports, evictions,
repossessions, Writ-Feri Facias, department special events and other services as needed.
BUDGET HIGHLIGHT:
Circumstances and events that can have an effect on the operation of the Court Services
Division:
• Transports: (ECO, TDO, Mental) – The Code of Virginia requires the department to
provide transportation to all county citizens deemed to be in an emotional or mental
crisis and may pose a danger to themselves or the community. A transport of this
type requires two deputies to transport the individual to the nearest Region 10
worker for evaluation, normally at UVA Medical Center and maintain custody for up to
four hours during the evaluation process.
Once a facility is located the deputies are required to transport the individual to that
facility, normally in the Richmond or Stanton area and ensure that the individual has
been checked in properly prior to leaving.
• Transports (Prisoner) - During daily operations, the Central Virginia Regional Jail
provide transportation to and from court for prisoners housed at CVRJ. However not
all prisoners are housed at CVRJ. The department routinely transports prisoners from
surrounding counties that have additional charges in those localities and ensures that
the prisoners are picked up and returned in a timely and safe manner. During the
time these prisoners are located in Louisa County the department is responsible for
the security of the holding cells or area in which they are confined.
• Circuit Court – The department is responsible for the security of the court building
during all hours; they are open to the public regardless if there are cases on trial.
Circuit Court juries can go well into the night requiring the department to provide
normal services and transports until the court and building leave the premises. High
profile and potentially volatile cases require a higher level of security and personnel.
• General District & Juvenile Relations and Domestic Courts – The department is
responsible for the security of the court building during all hours; they are open to
the public regardless if there are cases on trial. The separation of the combined GDC
and JDR courts can pose a very serious and significant problem for the department.
Understanding that the courts have indicated that the courts would never be held
concurrently, if that promise is not strictly adhered to, the department would be
required to provide double the services in security, transportation and housing of the
prisoners involved. The department cannot assume this workload without an
increase in manpower and creating serious concerns in overtime, fitness for duty and
safety of the officers and all persons involved.
• Other – Required and specialized training, special events, assistance to other
divisions, county emergencies.
Page | 86
BUDGET INCREASES
• Personnel and Related; $5,170 increase. The combined increase in Compensation
and Overtime $5,170 or 1.1%. Budget expenses are based upon historical expenses
and trends.
• Compensation Part Time; $9,817 increase. This line item was increased to reflect
historical expenses.
• Benefits; $6,010 decrease. Increases in health insurance, ($3,877), group life ($85),
and VRS health insurance credit ($29) are driven by projected group health insurance
increases and mandated rates by the Virginia Retirement System.
BUDGET REDUCTIONS
• Retirement; $11,147 reduction. Retirement rates are mandated by the Virginia
Retirement System.
BUDGET SUMMARY
FY14 Actual
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
$
$
$
$
716,215
719,041
7
5
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
773,634
753,587
7
5
% Change
FY16 - FY17
FY17 Plan
765,128
773,634
7
5
$
$
$
$
774,108
774,108
7
5
1.17%
0.06%
0.00%
0.00%
During the calendar year 2015, the sheriff court services division handled:
• 598 Out of county transports
• 160 Juvenile & Domestic Relations (JDR) court days (approximate)
• 92 General District Court (GDC) days (approximate)
• 156 Circuit Court days (approximate)
• 35 Emergency Custody Order (ECO)
• 23 Temporary Detention Orders (TDO) transports each requiring a minimum 4 hours
per transport and 2 deputies. It should be noted that the majority of these transports
are conducted after normal working hours.
• 3 other mental related transports (2 deputies).
• 700 other transports requiring the deputies to either go to another jurisdiction and
pick up someone that is being held on a Louisa County criminal charge or travel to
another jurisdiction to transport a prisoner back to a Louisa court for an appearance
before a judge and then return the prisoner back to the original jurisdiction. These
jurisdictions may be located in any county in the state (2 deputies).
• 2 extraditions – Baltimore and New York
• 10,000+ civil papers served.
Page | 87
DESCRIPTION
The Commonwealth's Attorney is a constitutional officer of the Commonwealth of Virginia.
The Office of the Commonwealth's Attorney is charged primarily with the prosecution of
crime. The office prosecutes criminal and traffic matters in the Louisa County General
District Court, criminal and delinquency matters in the Juvenile and Domestic Relations
District Court, and all felony cases in the Louisa County Circuit Court. The office handles both
the violation of county ordinances and the violation of state statutes.
The caseload of the office is substantial. For example, it handles such offenses as murder,
rape, robbery, burglary, and illegal drug sales, from arrest to trial. It prosecutes a wide
variety of misdemeanors and traffic cases. State law specifically mandates certain duties for
the Commonwealth's Attorney. He is charged with advising the Grand Jury relative to their
duties, representing the Electoral Board in certain election matters, and advising any officer
or employees of Louisa County on matters involving conflict of interest.
• Successfully prosecute all criminal and traffic matters with increased use of
technology.
• Increase the capabilities of the victim witness program.
• Proactively investigate and prosecute drug dealers.
• Provide extensive training and advice to law enforcement to include academy
instruction, in service training and legal updates.
• Partner with county departments, schools, civic organizations and other organizations
to conduct training on public safety and legal issues with a primary focus on
technology crimes such as internet safety and identity theft.
BUDGET HIGHLIGHTS
The only changes to the budget for the Commonwealth’s Attorney’s office are:
• A slight growth in health insurance costs.
• An increased expenditure for dues and membership.
• A slight increase in books and subscriptions to cover the rising costs of our legal
research tools.
ACCOMPLISHMENTS IN THE LAST 2 FISCAL YEARS
• Successfully prosecuted crimes ranging from misdemeanors to first degree murder.
• Worked to combat the flow of narcotics into our community.
• Successfully partnered with law enforcement, schools, and community members on
educational initiatives to prevent crime.
• Coordinated to provide high quality customer service to the victims of crime.
MAJOR ISSUES TO ADDRESS IN THE NEXT 2 FISCAL YEARS
• The implementation of case management software
• The rise in costs related to the tools needed for successful prosecutions.
• Addressing the needs of the members of our community with drug addictions.
Page | 88
•
•
Combating the flow of illegal narcotics into Louisa County
Continuing our efforts to protect children from online predators
BUDGET INCREASES
• Dues and Membership; $700 increase. Increased costs of dues and memberships to
reflect historical expenditures.
• Books & Subscriptions; $300 increase. Increased costs of book and subscriptions to
reflect historical expenditures.
BUDGET REDUCTIONS
Personnel and Related; $3,768 reduction. Increases in compensation, health insurance,
group life and retiree health credit were completely mitigated by reductions in retirement
rates are mandated by the Virginia Retirement System.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
613,117
20,377
27
633,521
7
1
551,142
25,348
1,000
577,490
7
1
568,843
26,223
1,000
596,066
7
1
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
565,075
27,223
1,000
593,298
7
1
-0.66%
3.81%
0.00%
-0.46%
0.00%
0.00%
Page | 89
PUBLIC SAFETY
Animal Shelter
1.30%
and Extinction
0.23%
Sheriff - Animal
Control
1.88%
Correction and
Detention
20.05%
Transportation and
Safety Commission
0.01%
Other Emergency
Services
0.14%
Sheriff – Law
Enforcement
30.42%
Revenue Recovery
1.46%
Communications
Center
7.19%
Emergency Services
22.70%
Fire and Rescue
Assistance
9.65%
Office of Emergency
Services
3.23%
Emergency 911
System
1.72%
$12,504,503
Cost Center
FY14 Actual
Sheriff – Law Enforcement
Emergency 911 System
$ 3,777,854
$
794,344
$
199,076
$ 3,779,703
$
755,491
$
220,150
$ 3,805,842
$
804,622
$
220,150
$ 3,803,910
$
899,057
$
215,150
$
$
$
$
Fire and Rescue Assistance
Emergency Services
$ 1,262,287
$ 1,259,254
$ 1,221,692
$ 1,207,045
-1.20%
$ 2,412,927
$
124,307
$ 2,538,945
$
149,252
$ 2,566,694
$
134,521
$ 2,838,476
$
183,021
10.59%
36.05%
$ 2,087,168
$
199,588
$ 2,198,447
$
227,129
$ 2,582,578
$
230,513
$ 2,507,284
$
235,682
-2.92%
2.24%
Revenue Recovery
Correction and Detention
Sheriff - Animal Control
Animal Shelter
412,079
Transportation and Safety
$
$
$
$
Total Public Safety
$ 11,435,753
Forest Fire Prevention and
Extinction
Other Emergency Services
FY15 Budget
125,981 $
17,882 $
21,164 $
1,096 $
409,238
FY16 Budget
161,336 $
28,660 $
17,965 $
1,200 $
$ 11,746,770
395,244
FY17 plan
163,740 $
28,660 $
17,965 $
1,200 $
$ 12,173,422
404,339
% Change
FY16-FY17
-0.05%
11.74%
-2.27%
2.30%
162,713
28,660
17,965
1,200
-0.63%
0.00%
0.00%
0.00%
$ 12,504,503
2.72%
Page | 90
Sheriff’s Office
DESCRIPTION
The Louisa County Sheriffs Office is charged with providing effective, professional, and
efficient law enforcement services to the citizens of the county. The department is
responsible for services such as Patrol, Criminal Investigations, School Security, Proactive
programs designed to target all age groups, extraditions from other states, temporary
services to various businesses and organizations within the county and temporary
assignments, preparedness and support of North Anna Power Station to assist in the
protection of the station. The office also supports and hosts several programs designed to
assist the citizens of the county such as Elder Check, Amber Alert, Child ID, and Child Safety
Seat to name a few.
Patrol: Patrol Deputies may also participate in additional programs i.e. Honor Guard, SRT,
Selective Enforcement, Academy Instruction, Gang Unit, Marine Unit, Public Safety Programs
and Special Events. Patrol Deputies answer over 30,000 calls, issue over 4,500 traffic
summons, and investigate over 300 accidents in addition to other duties and responsibilities
they perform. It should be noted that an enormous amount of time is also spent in court and
training.
Schools/ LAW Program: The LAW Program continues to be very successful. The
department developed this program as an enhanced DARE program designed to eliminate
topics that failed to grab the attention of the students and inserted topics that are directly
related to life in Louisa County. The acronym L.A.W stands for Learn and Win and is the only
program of its kind in the state. This program has gained the interest of other jurisdictions
that are monitoring the development and success of the program.
K-9: A very valuable member of the department was lost in December when K-9 Bloodhound
Maggie was killed in the line of duty. It will take the department approximately a year to
recover from this tragic event.
The department’s K-9 Program has proven to be very successful and respected throughout
the state and internationally. Three (3) Patrol Deputies have accepted the responsibility of
handling these animals as well as one (1) other select Deputy handling the bloodhound. K-9
programs have been responsible for a significant number of arrests, drug seizures, crowd
control, man tracking, and community relations. The K-9 bloodhound program is credited
with the development of similar programs by other law enforcement agencies around the
state including the Virginia State Police and Richmond Police Department. Both handlers are
certified as Master Trainers and their talents and services are requested and recognized
worldwide. The department receives tremendous public support in this area.
Marine Unit: The department identified the need to increase presence and safety on Lake
Anna, to ensure a faster response time to incidents on the lake, and increase the security of
North Anna Power Station from the water side of the nuclear power plant.
Page | 91
The department was able to obtain the use of a PWC (personal water craft) from Lake
Country Marine / Anna Point Marina and Yamaha and Dominion Power donated funds to
purchase two PWC; additionally, a Homeland Security Grant provided the funds to purchase
a fully equipped patrol boat at no cost to the county.
This past season proved to be very successful and the Marine Unit contributed to three (3)
life saving events, in addition to many other safety related events. The Marine Unit made
tremendous progress in bridging the gap with the younger age groups, businesses,
communities, and tourists on the lake. The newly formed unit was recognized on national
safety related websites and in a national watercraft magazine.
Training was provided free of charge by an internationally known and recognized agency
(K38) by the founder of the program. This program trains law enforcement, military,
fire/rescue and other government agencies around the world.
The department looks at all areas of the county and addresses anything that could be
perceived as “safety related” or may require special attention from the department. Lake
Anna has its own concerns with the ever-growing recreational use of the lake and the
department’s ability to protect North Anna Power Station in the event of a terrorist threat or
nuclear accident. Louisa County has developed Emergency Response plans, conducted
training, annual and special exercises, and demonstrated the ability to effectively respond to
and control such events.
Lake Louisa has special needs during the season months with an increase in boating related
traffic and safety concerns (violations). The department cannot meet the needs of Blue Ridge
Shores without the Marine Unit.
The department requests a “show of support” from the Board of Supervisors, understanding
the Marine Unit can still be a functional unit with creative scheduling and limited amounts of
overtime.
General Investigations: General Investigations are responsible for the investigation of
property crimes, sex crimes, white collar crimes, and crimes against children. Each detective
has specialized training in their field to include forensic training, interviewing, crime scenes,
forensic photography, trends, homicide, sexual assaults, fraud etc. In addition, two detectives
are certified to conduct forensic interviews on children who are victims of sexual assault or
neglect.
During the previous calendar year Detectives investigated over 39 child molestation cases,
and participated in the following programs:
Louisa Child Protection Team (Juvenile physical and sexual abuse multi-disciplinary
team)
Louisa – Charlottesville Sexual Assault Response Team (SART – Adult sex cases)
Community Policy & Management Team (multi-agency child services assessments and
reviews CSA)
Gang Unit
Page | 92
Special Operations: Special Operations is an expert group of detectives specializing in high
profile and time consuming crimes including narcotics, internet crimes, Internet Crimes
Against Children (ICAC), Gang Unit, terrorism related investigations and information,
surveillance operations, and Special Response Team management.
During the 2015 calendar year the Special Operations Division has accomplished the
following in addition to the tremendous case load.
• Certified Active Shooter Instructors. The department has its own Active Shooter
Instructors that train officers in active shooting situations which include but are not
limited to school, commercial, and public emergencies involving an active shooter.
These instructors also train officers from all over the Commonwealth as more and
more departments recognize the need for this training. The department requires all
sworn officers to successfully complete this training. This is another capability that
most departments do not have.
• Computer Forensics Technician. The department has increased the training and
specialized equipment in this area. This ability greatly reduces the time constraints
experienced in this area and again gives the department another asset that most
departments do not have. The computer and cell phone forensic abilities are in high
demand across the nation.
• Surveillance Technician – The department certified and trained a detective in the
development and monitoring of surveillance cameras and other equipment. The
department is in the process of creating a small lab to build cameras and monitoring
equipment to fit the needs of the situation. This greatly reduces the costs of
purchasing cameras from companies that may not meet the needs of the situation.
This is another asset that the department has that most departments our size do not
have
• Provide effective leadership, support and direction to staff and other agencies in
maintaining a safe environment, quality of life, public trust and confidence of the
citizens and businesses in the county
• Provide professional services and standards in all areas of the department through
specialized training, proper equipment and employee selection and retention
• Develop and implement programs, policies, and procedures to ensure the department
maintains the ability to recognize and prepare for criminal trends, threats and other
dangers that can be associated to a growing community
• Ensure that the department has the proper resources to maintain a high degree of
safety and response to mitigate any unusual or rare event in the county
• Ensure that all areas of the county are equally protected and provided with proper
services to meet their needs
• Strive to maintain good working relationships with all agencies, governments and
businesses
Page | 93
•
•
Maintain a proactive approach to public safety utilizing common sense, experience,
training and education
Ensure that the department maintains focus on public safety, protects the sworn Oath
of Office and aggressively resists, investigates and/or prosecutes any attempt to
influence or violate the responsibilities and commitment of the department either
criminally, politically or by any other means
BUDGET HIGHLIGHTS
The overall year on year budget increase equals $1,932 or .1%. Increases in compensation,
overtime and part time labor were partially offset by savings associated with the Virginia
Retirement Savings system.
BUDGET INCREASES
• Personnel and Related; $ 62,541 increase. The increase in personnel costs are due
to a 2% pay increase and wage scale adjustments which were enacted in FY16.
Increases in health insurance costs and group life were offset by a reduction in VRS
contribution expenses.
• Overtime Compensation; $27,285 increase. FY17’s budget is adjusted to partially
offset a $50,000 or 22% adjustment in FY2016 verses FY2015’s budget. The increase
in FY17 more accurately reflects actual expenditures which can expected.
• Part Time Compensation; $8,924 increase. FY17’s budget is adjusted to account for
the department’s utilization of part time labor to fill in staffing holes.
• Accident Repairs; $6,000 increase. The increase in FY17 more accurately reflects
actual expenditures which can expected.
• Food & Lodging; $4,275 increase. This area is increased to reflect increasing costs
associated with travel; related expenses for training, conferences and police academy.
• Training Physicals; $ 6,000 increase. The increase in FY17 more accurately reflects
• Conventions & Education; $1,770 increase. This area is increased to reflect
increasing costs associated with travel; related expenses for training, conferences.
• Uniforms & Auxiliary; $2,372 increase. This area is increased to reflect increasing
costs associated with historical uniform costs.
• Misc.; $900 increase. This area is increased to reflect increasing costs associated with
historical Project Lifesaver costs.
BUDGET REDUCTIONS
• Linx Maintenance; $55,000 reductions. Reductions in this line item reflects a
reclassification of maintenance costs to the E-911 Maintenance department.
• Advertising; $2,000 decrease. Reduced to reflect planned utilization in FY17.
• Fuel; $65,000 decrease. With prices at a 7 year low, the Sherriff’s Department has
adjusted this line item to reflect current market conditions.
Page | 94
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
FY17 Plan
$ 2,970,291
$
783,655
$
23,908
$ 3,777,854
$ 3,037,676
$
717,027
$
25,000
$ 3,779,703
$ 3,049,492
$
731,350
$
25,000
$ 3,805,842
$ 3,148,243
$
630,667
$
25,000
$ 3,803,910
41
9
41
9
40
9
% Change
FY16 - FY17
3.24%
-13.77%
0.00%
-0.05%
40
9
0.00%
0.00%
Narcotics and Gang Task Force
• 103 Count Indictment ending yearlong investigation
• 48 persons arrested as result of yearlong investigation
• Approximately $3,500 used to purchase narcotics for investigations
• 75+ Reactive Narcotic Complaints investigated
• 50+ Proactive Narcotic Complaints investigated
• 130+ Possible Gang Members and Their associates identified and continued tracking
• 17 Different Gangs Identified and continued tracking
• Intercepted and arrested subjects who planned armed robbery (convicted)
• Investigated and arrested subjects for threatening witness (convicted)
• Investigated and arrested subject on larceny of over $40,000 cash from home owner and
recovered over $14,000 of unspent money (convicted)
• Located and apprehended fugitive wanted by U.S. Marshals
• Deployed approximately 10+ covert cameras for investigations
• Approximately 100 hours of cell phone forensic exams completed
• 160+ Hours of Gang Training Combined
• 128 Hours of Narcotics Training Combined
• 128 Hours of Covert Lock Bypassing Training Combined
• 72 Hour Alert Instruction to other jurisdictions
• 56 hours Alert Training
• 124 hours held and instructed of SRT Training
General Investigations
• 44 Grand Larceny
• 39 Sex Case (J)
• 34 Burglary
• 27 Fraud
• 19 Death Investigations (6 Suicides)
• 9 Suspicious Circumstances
• 8 Sex Case (A)
Page | 95
• 5 Forgery
• 4 Damaged Property
• 4 Bomb Threat
• 4 Robbery
• 3 Identity Theft
• 3 Abduction
• 3 Malicious Wounding
• 3 Counterfeiting
• 3 Reckless Handling of Firearm
• 2 Assault and Batter
• 2 Missing Adults
• 2 Shooting into a Dwelling
• 1 File False Report
• 1 Missing Juvenile
• 1 Embezzlement
• 1 Petit Larceny
• 1 Witness Tampering
• 1 Shoot from a Vehicle
• 1 Unlawful Filming
• 1 Arson
• 1 Violate Protective Order
• 1 Unauthorized Use
• 1 Accidental Shooting
Patrol
• Responded to over 25,000 calls (June 30, 2014 – July 1, 2015)
• Issued 818 traffic summons
• Responded to 1,369 accidents
• 1,716 Warrants served
Page | 96
Communications – E911 / Communications Center
DESCRIPTION
The Communications Center is considered the “heart of the emergency response system”.
The Center answers every 911 call and handles all emergency dispatch for Louisa County and
the Town of Louisa. The center operates 24 hours a day, 7 days a week non-stop regardless
of whatever occurrence may be on-going in the county. Every call into the Center is
monitored, documented and coordinated by highly trained and skilled individuals.
BUDGET HIGHLIGHTS
Significant increases with the personnel and related expenses have been budgeted in FY17.
The increases are in response to wages adjustments associated with a competitive wage
survey conducted at the end of FY2015. Staffing levels are projected to remain flat in FY2017.
BUDGET HIGHLIGHTS
The overall year on year budget increase equals $98,708 or 12%. Increases in compensation,
overtime and part time labor were partially offset by savings associated with the Virginia
Retirement Savings system.
BUDGET INCREASES
• Personnel and Related; $ 37,979 increase. The increase in personnel costs are due
to a 2% pay increase and wage scale adjustments which were enacted in FY16.
Increases in health insurance costs and group life were offset by a reduction in VRS
contribution expenses.
• Overtime Compensation; $18,000 increase. FY17’s budget is adjusted more
accurately reflects actual expenditures which can expected.
• Part Time Compensation; $24,256 increase. FY17’s budget is adjusted to account for
the department’s utilization of part time labor to fill in staffing holes.
• CAD Software Maintenance; $12,000 increase. The increase in FY17 is to account for
CAD Software maintenance.
• Cell Phone; $2,200 increase. The increase in FY17 more accurately reflects actual
expenditures which can expected.
BUDGET SUMMARIES
(Communications – E911)
FY14 Actual
Personnel
Operating
Capital
Total
$
$
$
$
195,836
3,240
199,076
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
212,150
8,000
220,150
212,150
8,000
220,150
FY17 Plan
$
$
$
$
207,150
8,000
215,150
% Change
FY16 - FY17
-2.36%
0.00%
-2.27%
Page | 97
(Communications Center)
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
% Change
FY17 Plan FY16 - FY17
$
$
$
$
$
$
$
$
$
$
$
$
$ 867,857
$ 31,200
$
$ 899,057
774,845
19,499
794,344
13
7
738,241
17,250
755,491
13
7
787,622
17,000
804,622
13
7
10.19%
83.53%
11.74%
13
7
• incoming calls 110,000
• 911 Calls – 14,500
• Wireless 911 – 12,200
• CAD Events Entered – 44,000
• Case Numbers Assigned – 2,600
• EMD (Emergency Medical Dispatch – Medical instructions via phone) – 4,200
• Motor Vehicle Accidents – 1,400
• Participation in all county wide drills, Signal 800 events, North Anna Power Station
Exercises
Page | 98
0.00%
0.00%
Fire and Emergency Medical Services
DESCRIPTION
Louisa County’s Fire and Emergency Services system has a rich and dynamic history, built by
dedicated men and women who desired to help their neighbors in times of need and to be a
strong community partner. The Department provides fire and emergency medical services
to the citizens of Louisa County utilizing a consolidated system of both career and volunteer
staff. Louisa County currently utilizes 46 full time and 12 part time staff and approximately
200 operational volunteer personnel. In the coming years Louisa County will continue
building on a solid framework to serve citizens and emergency responders who are
dedicated to saving lives and protecting property.
Fire responsibilities include fire suppression, preliminary investigations, hazardous
materials, coordination and response, and training.
Emergency Medical Services responsibilities focus on providing the highest level of care and
expertise in managing basic and advanced life support levels to critically ill or injured
patients.
• Providing competent and professional Fire, EMS and Emergency Management
Services to the community.
• Ensure the health and safety of the members of the Department.
• Protect the life, property and environment of the community.
• Partner with county and outside organizations and agencies to increase
organizational effectiveness while maintaining a cost-effective service to the
community.
• Maintain a leadership role in community risk reduction be providing a variety of high
quality educational programs designed to reduce the threat of fire and medical
emergencies as well as household and vehicle accidents.
• Recruit and retain a diverse workforce by ensuring all initial training, continuing
education and leadership development programs meet or exceed applicable industry
standards.
• Diligently work to acquire professional accreditation to provide public notification
that the Department meets a quality of an accrediting agency and, provides ongoing
evaluation and process/program improvement to maintain recognition of training
excellence achieved through strict compliance to the highest standards.
2014/15 COMPLETED COST REDUCTION GOALS
• All volunteer stations are now complying with county procurement procedure to
ensure increased accountability of county funding.
• Consolidation of funding lines for accountability and uniformity in training,
equipment, medical supplies, gear, uniforms, etc. for increased
Page | 99
•
•
accountability/effectiveness and effectively reducing duplicated purchasing within
the stations.
19 monitor defibrillators were replaced with new Life-Pak 15’s utilizing Revenue
Recovery funding generated via EMS treatment/transports for uniformity and
enhanced patient care.
In House SCBA maintenance and repair shop implemented for operational and
financial effectiveness.
ORGANIZATIONAL HIGHLIGHTS
•
•
•
•
Career Staffing in place in Louisa, Mineral and Zion Crossroads 24/7/365.
Career staffing in place at Holly Grove Rescue and Lake Anna Rescue 0700 -1700
Monday – Friday.
Career staffing in place at Locust Creek Fire 1700-0700 Monday – Friday, these crews
are strategically re-located on weekends and holidays dependent upon volunteer
participation within the eastern areas of the County (Lake Anna, Locust Creek and
Holly Grove).
Qualified volunteer staffing continues to be sporadic and is utilized as volunteer
personnel are available within the respective response areas, adjusting/reassigning
career personnel and/or combining crews for overall effectiveness and efficiency.
Career Staffing currently answers 84% of EMS incidents within the County and responds on
approximately 90% of all fire related incidents
BUDGET HIGHLIGHTS
The overall year on year budget increase equals $280,878 or 9.48%. Staffing levels were
increased during FY16 to assist in lower response times in the eastern portion of the county.
Added to this additional $240K expense is a 2% mid-year FY2016 compensation increases,
health insurance increases of 6.9%. These additional benefit costs were partially mitigated
by a reduction in the retirement rate.
BUDGET INCREASES
• Personnel Compensation; $ 240,658 increase. The increase in personnel costs are
due to a 2% pay increase and the hiring of an additional fire / EMS crew as mentioned
above.
• Overtime Compensation; $64,230 increase. FY17’s budget is adjusted more
accurately reflects actual expenditures which can expected with current staffing
guidelines.
• Benefits Compensation; $21,878 increase. FY17’s budget reflects an increase in
health insurance costs of 6.9%, increases in group life and retiree health credit offset
by reductions in retirement costs.
Page | 100
•
•
•
Medical Supplies; $5,000 increase. The increase in FY17 more accurately reflects
Compress Gases; $2,000 increase. The increase in FY17 more accurately reflects
Contracted Services; $2,000 increase. The increase in FY17 more accurately reflects
BUDGET REDUCTIONS
• Contractual Services; $40,000 reductions. Reductions in this line item reflects a
reclassification of maintenance costs to the Fire and Rescue Unit Assistance area.
• Training & Related; $14,800 decrease. Reductions in this line item reflects a
reclassification with the Fire and EMS area.
BUDGET SUMMARY (Emergency Services and Office of Emergency Services)
Personnel*
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
FY17 Plan
$ 2,463,085
289,831
72,089
$ 2,825,006
$ 2,640,983
289,350
17,850
$ 2,948,183
$ 2,654,738
289,350
17,850
$ 2,961,938
$ 2,981,515
243,950
17,350
$ 3,242,815
Full-time Positions
Part-time Positions
42
27
42
23
46
15
46
12
% Change
FY16 - FY17
12.31%
-15.69%
-2.80%
9.48%
0.00%
-20.00%
CY 13
Public safety
presentations
Smoke detectors provided
EMS calls
Fire calls
FF class students
EMT class students
CPR Training (Public)
Radiological & EOP
Training
CY 14
CY 15
* CY 16
24
15
13
20
14
16
15
15
5,462
4,644
71
26
70
5,690
4,395
83
47
201
6,043
4,723
69
33
158
6,100
4,700
75
36
150
2
2
4
2
* Projected
BUDGET SUMMARY (Volunteer Fire and EMS)
Page | 101
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
1,260,815
1,472
$ 1,262,287
2,500
1,256,754
$ 1,259,254
2,500
1,219,192
$ 1,221,692
FY17 Plan
% Change
FY16 - FY17
$
2,500
1,204,545
$ 1,207,045
Revenue Recovery
DESCRIPTION
Page | 102
0.00%
-1.20%
-1.20%
Revenue Recovery is a program that allows Louisa County to bill insurance companies and
individuals for the cost of ambulance transports. It costs more each year to meet the needs
of residents to provide quality EMS services because of population growth and continuous
improvements in EMS technology. Money collected through the program will help pay for
additional operational and capital expenses that are needed each fiscal year.
• Obtain reimbursement from insurance companies to be applied towards the purchase
of new ambulances and equipment to provide better quality service to the residents of
Louisa County.
BUDGET HIGHLIGHTS
Revenue Recovery is a profit center and, therefore, some expenditures are budgeted based
on projected revenue. Overall, Revenue Recovery’s FY 17 budget has been increased by
35.84% over FY 16 with a total increase in expenditures of $48,500.
BUDGET INCREASES
•
•
•
Software Maintenance; $14,000 increase. This expense is for software costs of the
EMS Bridge program which enables Louisa to bill for rescue services. This item was
not included in the previous year’s budget.
Cell Phone Modems; $4,500 increase. This line item is increased to reflect actual
historical charges which are incurred.
Tax Credit for Volunteers; $30,000 increase. This line item is increased to reflect
FY16 expenditures.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15
Budget
FY16
Budget
FY17 Plan
$
28,505
$
95,802
$
$ 124,307
$
20,202
$ 129,050
$
$ 149,252
$
29,571
$ 104,950
$
$ 134,521
$
29,571
$ 153,450
$
$ 183,021
36.05%
0
0
0
0
0.00%
1
1
1
1
0.00%
Full-time
Positions
Part-time
Positions
% Change
FY16 - FY17
0.00%
46.21%
Page | 103
FY 13
FY 14
FY 15
% Change CY
14 - CY 15
Total Calls
5,458
5,662
5,591
-1.25%
Total Transports
3,320
3,464
3,374
-2.60%
$1,323,461
$1,278,023
$1,201,382
-6.00%
$966,710
$959,974
$905,563
-5.67%
Transport Charges
Transport Revenue
Page | 104
Jails
Jail expenditures cover the costs associated with housing prisoners outside of the County
and regional jail usage. These costs are summarized in the table below.
Central Virginia Regional Jail
DESCRIPTION
The Central Virginia Regional Jail houses prisoners from five localities including, Louisa,
Fluvanna, Greene, Orange, and Madison Counties. The jail receives funding from various
sources including local, state, and federal funds, prisoner housing and internal sources such
as telephone commissions.
At the Jail’s inception, it was agreed that the member localities would collectively support
operations from a financial standpoint. In the early years of the Jail’s existence, a significant
number of federal prisoners were housed and federal prisoners provide the highest perprisoner day funding stream (approximately $60.17/day). This large number of federal
prisoners housed (and the associated revenue stream) meant that the Jail operated “in the
black” on an annual basis as revenues exceeded expenditures. In recent years, however, the
number of federal prisoners housed has declined, and local/state prisoner days at the Jail
have increased. As a result, revenues have declined. The facility is aging, and maintenance
and operating costs continue to increase. This reduction in revenues and increase in
expenditures has resulted in a net loss in recent years, and member localities must bear the
financial burden.
The County’s budgeted support level is calculated by taking the County’s proportion of the
difference between the Jail’s budgeted expenditures and revenues for fiscal year 2015. The
County’s proportion is reached by averaging the last three years’ prisoner days for Louisa
and dividing by the total prisoner days. Louisa’s prisoner days have increased significantly
in recent years, and the County’s inmates currently comprise approximately 34% of the Jail’s
population on average.
BUDGET SUMMARY (CVRJ and RJC)
Personnel
Operating
Capital
Total
% Change
FY16 FY17
FY14
Actual
FY15
Budget
FY16
Budget
FY17 Plan
$
1,774
$ 2,085,394
$2,087,168
$
$ 2,198,447
$ 2,198,447
$
2,153
$ 2,580,425
$ 2,582,578
$
2,153
$ 2,505,131
$2,507,284
0.00%
-2.92%
-2.92%
Page | 105
CENTRAL VIRGINIA REGIONAL JAIL OPERATIONAL BUDGET FOR FY 17
Revenues
FY 16
Budget
FY 17 Plan
% Change FY
16 - FY 17
Fluvanna
Greene
Louisa
Madison
Orange
Local Share
$858,058
970,201
1,977,216
638,871
1,219,406
5,663,752
$987,174
1,099,221
2,212,610
711,564
1,428,923
6,439,492
15.0%
13.3%
11.9%
11.4%
17.2%
13.7%
Commonwealth
2,657,941
4,910,844
84.8%
1,277,500
67,000
3,123,146
12,789,339
12,789,339
912,500
327,547
1,638,637
14,229,020
14,229,020
-28.6%
388.9%
-47.5%
11.3%
11.3%
$0
$0
0.0%
Federal
CVRJ Funds
CVRJ Reserves
Total Revenues
Total Expenditures
Surplus / (Shortfall)
Page | 106
Rappahannock Juvenile Detention Center
DESCRIPTION
The Rappahannock Juvenile Detention Center provides secure detention for youths found to
be in need of such placement by a court within the participating jurisdictions. The detention
center provides various programs such as the Post Dispositional Program which is designed
to a secured community based sentencing alternative. The program services juvenile
offenders ages fourteen to seventeen with behavioral issues. The Post D – 180 program
serves as an alternative to state commitment and gives the youth an opportunity to
rehabilitate within their community. This program combines educational and behavioral
based programming to rehabilitate the troubled youth.
The detention center seeks to provide a safe and secure environment that is separated by
sight and sound from any adult facilities and programs co-located on the same or adjacent
properties.
RAPPAHANNOCK JUVENILE DETENTION CENTER OPERATIONAL BUDGET FOR FY 17
FY 16 Budget
Fredericksburg
FY 17 Plan
% Change FY 16
- FY 17
$343,702
$440,885
28.3%
King George
295,465
339,685
15.0%
Louisa
305,813
204,155
-33.2%
Madison
66,361
53,002
-20.1%
Orange
189,834
222,062
17.0%
Spotsylvania
1,455,534
1,543,817
6.1%
Stafford
1,383,382
1,248,618
-9.7%
DJJ Block Grant
1,650,171
1,703,374
3.2%
Interest Earned
7,800
7,800
0.0%
700,000
700,000
0.0%
50,000
50,000
0.0%
9,000
4,500
-50.0%
382,000
6,839,062
390,000
2.1%
Total Revenues
6,907,898
1.0%
Total Expenditures
6,839,062
6,907,898
1.0%
$0
$0
0.0%
Community Placement
USDA Fund Transfer
Per-Diem Non Jurisdictional
RJC Fund Balance
Surplus / (Shortfall)
Page | 107
Animal Control
DESCRIPTION
The Animal Control division handles a significant number of calls. This division is
responsible for safety of the community and its various domestic animals such as safely
capturing stray cats, dogs, livestock, and other domesticated animals.
BUDGET HIGHLIGHTS
Personnel and Related;$5,169 increase. Increases in part time labor, health insurance and
group life account for the increases.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
163,403
36,186
199,588
2
1
185,229
41,900
227,129
2
1
188,613
41,900
230,513
2
1
% Change
FY16 - FY17
FY17 Plan
$
$
$
$
193,782
41,900
235,682
2.74%
0.00%
2.24%
2
1
Page | 108
Animal Shelter
DESCRIPTION
The policy of the Louisa County Animal Shelter is to provide for pound, rescue and adoption
services that comply with applicable laws, ordinances and current animal care practices.
• Provide for humane care and treatment of all animals in our custody and provide services to
the citizens of Louisa County.
• Seek to return lost animals to their owners.
• Find suitable homes for animals in our care through adoption and rescue groups.
• Create awareness and fundraise for the benefit of the animals in care and members of our
community.
• Adhere to all applicable laws, ordinances and animal care practices.
• Provide euthanasia when necessary.
BUDGET HIGHLIGHTS
The Animal Shelter Budget remains flat for FY17
During the last 2 fiscal years, the Animal Shelter has seen dramatic change in all major
performance areas. The shelter reports a higher rate of adoption and lower rate of euthanized
animals. The staffing changes have resulted in a higher quality of care for the animals and
stronger relationships with our volunteer base and other supporting groups.
The animal shelter will need to work hard to continue providing our new standard of quality
service. Staff will be working hard to apply for grants and donations to improve shelters services
and the facility.
BUDGET REDUCTIONS
• Office Supplies; $800 reduction. This line item has been reduced to maintain a flat
budget.
• Equipment; $1,021 reduction. This line item has been reduced to maintain a flat
budget.
BUDGET INCREASES
Total Increase $791
• Compensation & Benefits; $791 increase. The increase in personnel costs are
attributed to an increase of employee benefit expenses for health insurance and
retirement benefits as well as the 2% salary increase effective October of 2015.
Page | 109
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
105,411
19,105
1,465
125,981
Full-time Positions
Part-time Positions
2
1
118,940
34,396
8,000
161,336
121,240
34,500
8,000
163,740
2
3
% Change FY16 FY17
FY17 Plan
$
$
$
$
122,034
33,700
6,979
162,713
1
4
1
4
0.65%
-2.32%
-12.76%
-0.63%
0.00%
0.00%
PERFORMANCE MEASURES
Total Intake
Adopted
Transferred
Return to Owner
Euthanized
CY12
1751
296
535
197
641
CY13
1620
290
543
199
523
CY 14
1440
436
493
227
176
CY 15
1445
432
562
236
95
% Change CY
14 -CY 15
0.35%
-0.92%
14.00%
3.96%
-46.02%
**Reporting is done on a calendar year basis.
Page | 110
Thomas Jefferson EMS Council, Inc. (TJEMS)
DESCRIPTION
The Thomas Jefferson Emergency Medical Services Council, Inc. (TJEMS) is an integral part of
the emergency medical services (EMS) system in Central Virginia - functioning to assess,
identify, coordinate, plan and implement an effective and efficient regional EMS delivery
system in partnership with the Virginia Office of EMS, the Governor's EMS Advisory Board,
and the local EMS and governmental agencies within Planning District 10 and Madison
County (Planning District 9). The population of our service area has increased from 254,064
to 257,560 in an area of 2468 square miles. We partner with over 1,539 EMS personnel from
40 licensed EMS agencies and two hospitals to provide a coordinated emergency care system
for the citizens of the region.
BUDGET HIGHLIGHTS
TJEMS is requesting funding so that the aforementioned planning and program coordination
efforts may continue without a decrease in the current level of services that are provided.
Specifically, TJEMS offers continuing education programs, for EMS personnel, which are
unique to the Commonwealth. TJEMS personnel travel to EMS agencies offering monthly, nocost continuing education to EMS personnel in the comfort of their stations. This program is
not only convenient for busy volunteers but also fulfills the training mandates required by
the Virginia Office of EMS for EMS personnel to be permitted to provide emergency care
(maintain their certification). This accessibility has proven to help retain experienced EMS
volunteers by facilitating their recertification and recruit new volunteers by stemming the
fears of burdensome training and recertification requirements. In essence, TJEMS provides a
turnkey training and recertification system for career personnel but especially for
volunteers.
Future Capital Plan: Regional EMS Training & Testing Center – TJEMS foresees the need for a
regional solution to the specialized training and testing needs of EMS agencies and their
current and future workforce (both volunteer and career EMS providers). The state is
increasingly mandating that EMS education be conducted through accredited programs,
which places greater administrative and logistical requirements on EMS educators.
Combining accreditation requirements with the extensive and unique equipment, technology
and space needs inherent to providing high quality EMS training and certification
examination, the mission of an EMS Educator has become increasingly more arduous.
However, TJEMS views this challenge as an opportunity for the localities and EMS agencies in
the region to unite and collaboratively develop a regional EMS training and testing center.
Through a sharing of resources, the region will be able to meet these new standards and
build upon our region’s tradition of high quality EMS education. TJEMS understands that the
current economic climate is limiting, therefore our intent is to begin the preliminary
discussion of this project which ideally would evolve to fruition over the next year to three
years.
Page | 111
BUDGET SUMMARY
FY14 Actual
Operating
$17,964
FY15 Budget
$17,965
FY16 Budget
$17,965
FY17 Plan
17,965
% Change
FY16-FY17
0.00%
Page | 112
Transportation and Safety Commission
DESCRIPTION
The Louisa County Transportation Safety Commission was created by the Louisa County
Board of Supervisors in the 1960’s. The Commission is made up of seven district
representatives, appointed by the Board of Supervisors, six liaison members and two
members-at-large. The Commission meets every other month and is responsible for all
aspects of transportation safety such as automobile, watercraft, bicycle, and the safety of
pedestrians walking along the streets and highways of the County. This Commission works
in conjunction with the liaison members to serve the citizens of Louisa County and reports its
finding to the Board of Supervisors by way of County Administrator.
• Provide the citizens of Louisa County an avenue to which they can report
transportation hazards or concerns.
• Provide education through different out-reach projects such as the child safety seat
program.
BUDGET HIGHLIGHTS
In years past, the Commission’s budget was $2,000; however, during these tough economic
times funds were reduced to $1,200. For FY 2016-2017, the Transportation Safety
Commission is requesting flat funding of $1,200, to assist with the cost of postage, other
meeting supplies, and project supplies.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
1,096
1,096
1,200
1,200
1,200
1,200
FY17 Plan
$
$
$
$
1,200
1,200
% Change
FY16 - FY17
0.00%
0.00%
Page | 113
GENERAL SERVICES
Expenditure Percentages By Function
Transportation
8.51%
Landfill – Solid Waste
Control
45.44%
General Services
Department
46.05%
$3,443,362
Cost Center
Landfill – Solid Waste
Control
General Services
Department
Transportation
Total General Services
FY14 Actual
FY15 Budget
FY16 Budget
FY17 plan
% Change
FY16-FY17
$ 1,914,825
$ 2,085,598
$ 1,567,316
$ 1,564,826
-0.16%
$ 1,519,757
$ 1,627,319
$ 1,626,089
$ 1,585,536
-2.49%
$
$
$
$
293,000
-3.46%
$ 3,443,362
-1.53%
300,600
$ 3,735,182
278,500
$ 3,991,417
303,500
$ 3,496,905
Page | 114
Solid Waste Management
DESCRIPTION
The Solid Waste Management division is responsible for overseeing the day to day
operations of the landfill; serve as the first point of contact for incoming waste and ensuring
compliance with all applicable regulations of the Department of Environmental Quality
(DEQ). In addition the division is responsible for evaluating, projecting and planning future
development needs to ensure uninterrupted service and to provide for future needs.
• Provide daily monitoring of the landfill operations.
• Accurately screen, weigh and document incoming waste for accurate DEQ record
keeping and billing.
• Identify and prohibit unauthorized waste from entering the facility.
• Coordinate bi-annual household hazardous waste events.
• Coordinate brush grinding or burning.
• Analyze and prepare future landfill option studies.
• Meet with DEQ inspectors and follow-up with information required.
• Coordinate landfill engineering testing and monitoring.
• Provide accurate and timely submission of DEQ documentation.
• Ensure compliance with SWPPP program and our operations manual and solid waste
permit.
• Effectively interact with and educate the citizens of Louisa County.
BUDGET HIGHLIGHTS
The FY16 budget was prepared as the first with Louisa County run operations at the landfill.
The budget has performed as predicted and with the exception of some minor line item
changes the budget will be the same and remain flat.
During the last 2 fiscal years the Solid Waste Management division has performed well. We
are in compliance with all DEQ regulations and have received no comments or infractions on
any inspections. The innovative landfill cover system installation, for the closure of our old
cell, was completed in February of 2015. Installation of the closure system went smoothly
resulting in some saving on the total estimated project costs. In July of 2015 the department
implemented a plan to take over operations at the landfill. Operations have been running
smoothly and the FY16 budget, which offers a savings of $518,282, has performed well and
will continue to offer savings in FY17.
The Solid Waste Management division has no major issues to address in the next 2 fiscal
years. A dedicated focus on operations and planning will allow for a clean and compliant
facility. There are 6 years of expected life on our current cell and planning will begin in FY19
for the development and construction of our next, already permitted, cell.
Page | 115
BUDGET REDUCTIONS
• Professional Services; $5,000 reduction. This line item is related to professional
engineering services provided by Joyce Engineering. We are projecting a reduction in
cost due to relaxed inspection requirements, and a reduction in this area helps
maintain a flat budget.
• Printing & Reproduction; $1,625 reduction. This line item is related to the
compliance testing of ground water wells at the landfill facility. We are expecting
some cost reductions due to relaxed reporting requirements and a reduction in this
area helps maintain a flat budget.
BUDGET INCREASES
• Compensation & Benefits; $4,135 increase. The increase in personnel costs is
attributed to an increase of employee benefit expenses for health insurance and
retirement benefits as well as the 2% salary increase effective October of 2015.
CAPITAL OUTLAY LINE ITEM INCREASE / DECREASE EXPLANATIONS
LANDFILL CLOSURE
Closure Plan (Landfill Cell #1)
The Louisa County Sanitary Landfill is currently accepting between 60-75 tons of MSW daily.
At our current usage rates Cell # 1 of Permit #567 has a life expectancy of 6 years. Therefore,
in order to ensure uninterrupted landfill operations in construction of Cell # 2 will need to
start in FY2020. Funding for the closure of Cell # 1 will need to be available shortly after the
construction of Cell # 2 is complete.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
FY17 Plan
$
405,034
$ 1,508,590
$
1,200
$ 1,914,825
1
33
$
422,834
$ 1,632,764
$
30,000
$ 2,085,598
1
33
$
642,716
$
674,600
$
250,000
$ 1,567,316
5
33
$
646,851
$
667,975
$
250,000
$ 1,564,826
5
33
% Change
FY16 - FY17
0.64%
-0.98%
0.00%
-0.16%
0.00%
0.00%
Waste Landfilled (in tons)
White Good (in tons)
DEQ Inspection Violations
DEQ Reporting
CY13
15,258
293
0
100%
CY14
17,445
312
0
100%
% Change CY
CY15
14 - CY 14
15,954
-9%
351
13%
0
100%
0%
Page | 116
General Services
DESCRIPTION
The General Services Department oversees the day-to-day operation of buildings, facilities and fleet
maintenance, the inclement weather team, environmental services, refuse/recycling sites, landfill
operations, capital construction project, animal shelter operations, energy usage/management, and the
administrative activities for all these areas.
This portion of the narrative is for the General Services budget. Although all areas of the General
Services Department work together; budgets for the Animal Shelter, solid waste management and
transportation are addressed separately.
Note: These goals and objectives are specific to the maintenance, custodial, and refuse and
recycling sites only.
• Bring remaining facilities up to a maintainable standard and continue our controllable, ongoing preventive maintenance plan at all facilities
• Seek out, plan, and coordinate projects to improve facilities in the areas of operations, energy
efficiency, cleanliness, and safety.
• Provide timely responses to issues that arise including building service issues, snow removal
and any other way we can aid the business of the county.
• Provide a safe and healthy environment for staff and visitors at all county facilities.
BUDGET HIGHLIGHTS
The General Services Department’s overall budget remains flat when compared to FY16. Due
to a slight increase in compensation, established for all county employees in October of 2015,
operational and capital line items have been decreased to maintain a flat budget for FY17.
During the last 2 fiscal years, the General Services Department has been able to improve the
quality of our services while maintaining a level budget. Improvements in our preventative
maintenance plan have resulted in less equipment failures and other maintenance calls.
Many new procedures have been developed to improve our response time to maintenance
issues. Focusing on staying ahead of problems allows us to more effectively control and
predict costs and will result in improved long term equipment and building performance.
The General Services Department has several major projects planned for the next 2 fiscal
years. Major projects at the Betty Queen parking lot, Library parking lot and Circuit Court
earthquake repairs. We will also be focusing on building security (at the court facilities),
Administration building renovation, energy efficient upgrades, improvement to the Animal
Shelter facility and building consistent and uniform levels of service and appearance at all
buildings.
Page | 117
BUDGET REDUCTIONS
• Total reduction $54,882
• Compensation & Benefits; $7,652 reduction. This reduction relates to eliminated redundant
part time salaries located under the solid waste management budget.
• Printing & Reproduction; $200 reduction. The Department rarely pays for outside production
or printing of documents and historically has not used the full amount of appropriated funds.
• Electrical Service; $16,471 reduction. This line item has seen some cost savings and has been
reduced by a small percentage to maintain a level budget.
• Heating service; $18,041 reduction. This line item has seen some cost savings and has been
reduced by a small percentage to maintain a level budget.
• Postage; $600 reduction. The department rarely uses postal services and historically has not
used the full amount of appropriated funds.
• Dues & Memberships; $1,000 reduction. The department has limited fees related to
organizational memberships and historically has not used the full amount of appropriated
funds.
• Books & Subscriptions; $300 reduction. The department has limited cost related to hard copy
publications in favor of online web based publications.
• Equipment; $7,000 reduction. This line item has been reduced because it consists of
controllable costs drivers such as tool and snow removal equipment replacement. Current
inventory and quality of our equipment suggest lower costs in Fy17 and a reduction is required
to maintain a level budget.
• Building Enhancements; $3,332 reduction. This line item has been reduced to maintain a
level budget.
BUDGET INCREASES
• Total Increase $14,328
• Compensation & Benefits; $9,776 increase. The increase in personnel costs are attributed to
an increase of employee benefit expenses for health insurance and retirement benefits as well
as the 2% salary increase effective October of 2015.
• Janitorial Supplies; $2,552 increase. This line item is increased to accommodate for
increasing unit cost of disposable paper products such as paper towels and toilet tissue.
• Furniture & Fixtures; $2,000 increase. This line item is increased to accommodate for the
increased need to replace aging office work space fixtures, specifically chairs. This is meant to
cover regular office fixture replacement and not the cost of new fixtures related to major
renovations that will fall under a building enhancement project.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
FY17 Plan
$
565,239
$
747,252
$
207,266
$ 1,519,757
$
615,367
$
714,952
$
297,000
$ 1,627,319
$
634,340
$
718,418
$
273,332
$ 1,626,089
$
636,464
$
684,072
$
265,000
$ 1,585,536
13
38
12
36
11
36
11
34
% Change
FY16 - FY17
0.33%
-4.78%
-3.05%
-2.49%
0.00%
-5.56%
Page | 118
FY 14
Completion of Building
Maintenance Plan
(Maintainable Standards)
HVAC Service Calls
% Change FY
14 - FY 15
FY 15
85%
142
95%
53
12%
-63%
923
432
-53%
Number of Cleaning
Complaints
2
1
-50%
Zero Slip/Fall - Snow & Ice
1
0
-100%
Number of Repair Work
Orders
Page | 119
Transportation
DESCRIPTION
The transportation division provides for coordination of the county’s fleet maintenance
program, acquisition and disposition of vehicles, title and tag administration, fuel monitoring
and fleet recordkeeping.
• Ensure all vehicles are maintained according to the county’s fleet maintenance plan.
• Maintain database of each vehicles maintenance records.
• Purchase vehicles in accordance with Louisa County policy and guidelines.
• Dispose of vehicles in accordance with Louisa County policy and guidelines.
• Administer title work for new vehicles and procure tags and registration.
• Distribute gas keys and cards and monitor fuel use monthly.
BUDGET REDUCTIONS
•
•
EMS Ambulance; $10,000 reduction. Reduced in anticipation of FY16 maintenance program
will help drive long term reductions in repair and maintenance.
Contracted Services; $500 reduction. Reduction to reflect historical expenditures.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
300,600
300,600
278,500
278,500
303,500
303,500
FY17 Plan
$
$
$
$
293,000
293,000
% Change
FY16 - FY17
-3.46%
-3.46%
Page | 120
HEALTH AND HUMAN SERVICES
Human Services
52.67%
Comprehensive
Services Act
29.24%
Fluvanna/Louisa
Housing
0.32%
DSS Advisory Board
0.11%
Health and Human
Services
Contributions
17.33%
Housing Trust Fund
0.00%
Piedmont Housing
Alliance
0.07%
$8,033,825
Cost Center
FY14 Actual
FY15 Budget
Human Services
Comprehensive Services Act
Fluvanna/Louisa Housing
Piedmont Housing Alliance
Housing Trust Fund
DSS Advisory Board
$ 1,560,427 $ 1,674,470 $ 4,217,774 $ 4,252,156
$ 1,902,335 $ 2,108,878 $ 2,110,913 $ 2,349,475
$
25,650 $
25,650 $
25,650 $
25,650
$
5,400 $
6,000 $
6,000 $
6,000
$
77,500 $
- $
- $
$ 1,396,162 $ 1,423,269 $ 1,392,075 $ 1,392,054
$
3,861 $
8,490 $
8,490 $
8,490
Total Health and Human Services
$ 4,971,336
$ 5,246,757
FY16 Budget
$ 7,760,902
FY17 plan
% Change
FY16-FY17
$ 8,033,825
Page | 121
0.82%
11.30%
0.00%
0.00%
0.00%
0.00%
3.52%
Department of Human Services
DESCRIPTION
The Louisa Department of Human Services (LCDHS) provides a comprehensive array of
economic benefit programs, employment services, and direct services to County citizens in
need, the majority of which services are federally or state-mandated. Benefit Programs
include Medicaid, Family Access to Medical Insurance Security (FAMIS), Supplemental
Nutrition Assistance Program (SNAP), Temporary Assistance to Needy Families (TANF),
Auxiliary Grants (AG), and Energy Assistance programs. Employment services consist of
education and training through the Virginia Initiative for Employment Not Welfare (VIEW)
program and Child Care Services. Direct services to families include Adult Services and Child
and Adult Protective Services, Prevention and Family Preservation Services, Foster Care,
Adoption and Independent Living programs. Some of these services and benefits are in the
form of direct payment to vendors including payments to Adult Living Facilities (ALFs), child
care providers and family foster care homes.
Human Services strives to assist Louisa County residents in achieving self-sufficiency, wellbeing and safety. DHS also provides temporary crisis assistance to low income families with a
specific focus on assisting working families. DHS works in partnership with a variety
community based agencies and organizations as well as non-profit and faith-based
organizations to coordinate services and target those most in need.
• Louisa DHS will utilize all available resources to increase the agency’s visibility in the
Louisa community to ensure that each citizen who seeks assistance in any of the
aforementioned benefit programs experiences the highest level of customer service,
receives benefits or services accurately and in a timely manner by utilizing all
available methods of benefits delivery to every eligible applicant by the most
convenient means.
• Louisa DHS will increase communication and cooperation with community partners
to avoid duplication of services while ensuring that customers receive services
needed to address their needs to strengthen families while promoting safety, stability,
independence and personal responsibility for children, families and vulnerable adults.
• Louisa DHS will strive to demonstrate fiscal accountability by maximizing all funding
streams and community resources to provide needed, recommended, identified and
mandated services in the most cost efficient manner without sacrificing service
effectiveness.
• Louisa DHS will aggressively pursue reports of fraud whenever identified to recoup
overpayments in benefits programs or intentional program violations.
Page | 122
BUDGET HIGHLIGHTS
The LCDHS has demonstrated fiscal competency in both FY14 and FY15 by remaining under
budget and not going into pass thru until January of the fiscal year.
• The scheduled replacement of 6 agency vehicles in the fleet due to each having
mileage in excess of 120k miles.
• The agency’s ability to comply with the IRS internal inspection which will require
substantial infrastructure modifications to comply with mandated federal and state
policy to protect federal tax information (FTI).
• The agency’s ability to maintain a highly qualified staff with mounting competition
from surrounding localities which are able to offer higher starting pay for the same
positions.
BUDGET SUMMARY – HUMAN SERVICES
FY14 Actual
Assistance
Purchase of Services
Administration
Non-Reimbursable
TOTAL
FY15 Budget
FY16 Budget
$3,428,300
$1,082,336
$467,962
$2,365,849
$0.00
$3,916,147
$1,260,559
$141,133
$2,415,969
$15,000.00
$3,832,661
$ 1,672,500
$
137,492
$ 2,440,164
$
12,000
$ 4,262,156
32.68%
-2.58%
1.00%
-20.00%
11.21%
$ 1,560,427
$ 1,674,470
$ 4,217,774
$ 4,252,156
0.82%
39
4
39
5
40
5
40
6
0.00%
20.00%
$633,200
$503,416
$2,291,684
LOCAL Share
Full-time Positions
Part-time Positions
FY17 Plan
% Change
FY16 - FY17
BUDGET SUMMARY – HUMAN SERVICES ADVISORY BOARD
Personnel
Operating
Total
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
861
3,000
3,861
5
$
5,490
3,000
8,490
7
$
5,490
3,000
8,490
7
% Change
FY16 - FY17
FY17 Plan
$
$
5,490
3,000
8,490
7
0.00%
0.00%
0.00%
0.00%
Page | 123
Economic Support Benefit Programs
Goal and Measure
Eligible citizens
receive food
assistance to
alleviate hunger
and malnutrition:
Citizens requesting
Food Stamps have
applications
completed in a
timely fashion
Eligible citizens
receive Medicaid
coverage: Citizens
requesting
Medicaid benefits
have applications
completed in a
timely fashion
Eligible citizens
continue to receive
Medicaid coverage:
Citizens have their
Medicaid reviews
processed timely
Families who
require short-term,
immediate
financial assistance
receive benefits:
Citizens have
Temporary Aid to
Needy Families
applications
processed timely
Citizens enrolled in
the VIEW Program
attain increased
self-sufficiency:
VIEW participants
will remain
employed 3
months after initial
employment
FY14 Target
FY14 Actual
FY15 Target
FY16 YTD
FY17 Plan
97.00%
96.10%
97.00%
100.00%
97.00%
97.00%
43.50%
97.00%
97.00%
97.00%
97.00%
92.70%
97.00%
96.30%
97.00%
97.00%
100.00%
97.00%
100.00%
97.00%
75.00%
81.08%
75.00%
80.00%
75.0%
Page | 124
Child and Family Services
Goal and Measure
Children referred to
CPS are safe:
Children and
families referred to
CPS receive a
timely initial
response
Children referred to
CPS are safe:
Investigations and
family assessments
are completed
within 60 days
Children have safe
and stable foster
care placements:
Children in foster
care receive
monthly
caseworker visits
Children in foster
care are placed
with families
whenever possible:
Children are in
family-based
placements
Children who
return home from
foster care remain
safe: Percent of
children that reenter the foster
care system within
12 months of
reunification
FY14 Target
FY14 Actual
FY15 Target
FY16 YTD
FY17 Plan
90.00%
85.70%
90.00%
92.00%
90.00%
90.00%
100.00%
90.00%
100.00%
90.00%
95.00%
100.00%
95.00%
57.90%
95.00%
85.00%
73.70%
85.00%
78.90%
85.00%
<9.60%
0
<9.60%
0
<9.60%
Page | 125
Children’s Services Act for At-Risk Youth (CSA)
DESCRIPTION
The Children’s Services Act (CSA) is a law enacted in 1993 that establishes a single state pool
of funds to purchase services for at-risk youth and their families. The Children’s Services Act
is implemented by this law at a local level under the direction of a Community Policy and
Management Team (CPMT). The Family Assessment and Planning Team (FAPT), which is a
multi-agency team within the County, must plan all services to children and funding for these
services must be approved by the CPMT. The intent of the legislation was to create a
collaborative system of services and funding that is child-centered, family-focused, and
community-based. CSA funds a diverse range of services to assist troubled youths and their
families. These services include, but not limited to:
a. Treatment foster care
b. Family foster care and family foster care prevention
c. Community transition services- direct family services to transition children from
residential placement to placement back in the community
d. Community-based services
e. Psychiatric hospitals/crisis stabilization units
f. Alternative day placement/special education private day school
g. Wrap Around services for students with disabilities
h. Non-mandated services
• Encourage public and private partnerships;
• Increase interagency collaboration and family involvement in the provision of
services to children;
• Assist CPMT in developing and implementing policies and procedures to ensure the
provision of services and to assess the ability of parents or legal guardians to
contribute financially to the cost of the services provided;
• Assist CPMT and FAPT teams in researching services/service providers to provide
needed services near the community and in a cost effective manner;
• Ensure compliance with the Office of Comprehensive Services by maintaining proper
case files, fiscal and data reporting, and case reviews;
• Continue cost containment and monitoring of CSA funds through the Utilization
Review Process;
• Recover CSA expenditures by actively pursuing reimbursements, including Medicaid,
parental co-pay/child support, SSI, and Title IV-E, as appropriate.
BUDGET HIGHLIGHTS
The CPMT administers the CSA program with the help of a fulltime coordinator. The
existence and membership of CPMT is established by the Code of Virginia and includes
agency directors of the Community Services Board, Juvenile Court Services, Health,
Education and Human Services; a local government administrator; and a parent
representative. Several initiatives have been implemented by CPMT, such as focusing on
providing services for mandated children only and the establishment of a service requisition
policy to provide cost comparisons for comparable services.
Page | 126
Through the use of cost containment by the CPMT, the CSA contractual expenses have
remained below budget from FY11-FY14. The cost of the contractual services is greatly
effected by the population served. In other words two or three children with high cost needs
entering the system can use a large amount of the budget. This is where the CPMT is helpful
in looking for practical solutions to provide these mandated services.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-Time Positions
FY14 Actual
FY15 Budget FY16 Budget
$
$
60,451
1,841,884
$ 1,902,335
1
60,298
2,048,580
$ 2,108,878
1
$
64,513
2,046,400
$ 2,110,913
1
% Change
FY16 - FY17
FY17 Plan
$
65,451
2,284,024
$ 2,349,475
1
Page | 127
1.45%
11.61%
11.30%
0.00%
Fluvanna/Louisa Housing Foundation
DESCRIPTION
The Fluvanna/Louisa Housing Foundation is a 501 (c) 3 non-profit providing a wide array of
housing services to residents of Fluvanna and Louisa Counties. The programs managed are
the Housing Choice Voucher Program, Emergency Home Repairs, Counseling for First Time
Home Buyers, Assisting with the Management of the Louisa County Down Payment
Assistance Fund, Management of the Von Hemert House (a transitional housing unit on South
St.)
• Manage 154 vouchers for the Housing Choice Voucher Program (This is our maximum
allotment)
• Provide Emergency Repairs for 155 Louisa families
• Install 45 portable modular handicapped ramps
• Provide transitional housing to two (2) families
• Counsel and provide down payment assistance to 14 families
• Coordinate Affordable Housing Policy with the Louisa Department of Community
Development and the Louisa Affordable Housing Committee
BUDGET SUMMARY
FY14 Actual FY15 Budget FY16 Budget
Operating
$25,650
$25,650
$25,650 $
FY17 Plan
25,650
% Change
FY16-FY17
0.00%
CY 15
Actual
Emergency Home Repairs
Housing Choice Vouchers
Modular Ramps Installed
Families Using Louisa County
Down payment Assistance
CY 16
Budget
CY 17
Proposed
150
147
35
155
154
45
160
154
45
% Change
from CY 16
to CY 17
3.23%
0.65%
0.00%
4
5
6
20.00%
Page | 128
Piedmont Housing Alliance
DESCRIPTION
Piedmont Housing Alliance's (PHA) mission is to create housing and community
development opportunities for very low to moderate income families and individuals, teach
financial literacy and management, home buying and homeownership skills, and advocate for
affordable housing policies and programs. PHA is an entrepreneurial, mission-driven,
regional non-profit organization whose strengths include a comprehensive menu of
community development services, and strong community partnerships.
PHA administers the down payment assistance program for Louisa County. In FY14/15
$26,500 was used to assist three (3) Louisa County homebuyers. PHA also provides Louisa
County homebuyers with access to down payment assistance from both state HOME funds
and federal U.S. Treasury CDFI Funds. In FY17, PHA hopes to provide Louisa County
homebuyers with $14,000 ($7,000 Local Funds & $7,000 matching) in down payment
assistance. PHA’s Housing Preservation Grant program funds owner-occupied home repair
and rehabilitation in rural areas.
PHA's Comprehensive Housing Counseling includes home purchase, default/foreclosure,
rental, and credit counseling and education services, combined with housing financing
products. PHA is a HUD-certified comprehensive housing counseling agency. Housing
counselors worked with 36 Louisa County clients in FY14/15 - 19 mortgage
default/foreclosure counseling clients, 7 rental counseling clients, and 10 home purchase
counseling clients. Performance measures in FY16/17 include increasing the number of new
Louisa County housing counseling clients.
BUDGET SUMMARIES
(Piedmont Housing Alliance)
FY14 Actual
Operating
$5,400
FY15 Budget FY16 Budget
$6,000
$6,000 $
FY17 Plan
6,000
% Change
FY16-FY17
0.00%
Page | 129
Health and Human Services Agencies
Program Descriptions
Adult Community Education
The mission of ACE is to assist adults in Louisa
County in achieving their educational goals
through tutoring programs.
Feedmore, Inc. (Central VA Food
Provides up to three meals a day to homebound
Bank)
disabled and frail seniors. Also provides food to
homeless, unemployed, low-income, and victims of
disasters.
JAUNT
Provides public and specialized services to citizens
transporting them to Charlottesville and within the
County.
Jefferson Area CHIP Program
Louisa Employment Center
Louisa County Resource Council
Monticello Area Community Action
Agency (MACAA)
Offender Aid Restoration (OAR)
Louisa ReEntry Council
Piedmont Workforce Network
Region Ten
Promotes the health of children and families by
improving access to medical care, providing
parenting education that will improve the child’s
readiness for school, and assisting families in using
community resources to promote self – sufficiency.
The mission of LEC is to assist clients in finding
jobs, writing resumes, or filing unemployment.
Provides valuable services to citizens of the County
such as meals-on-wheels referrals, medical
outreach, children’s backpack program, and
monthly meals to low income families.
Provides a comprehensive early childhood
development program for 20 low-income and/or
disabled children in the county.
Provides services for citizens who are arrested,
imprisoned, or released from incarceration to gain
and maintain self-respecting, self-sustaining, and
crime-free lifestyles.
The function of the Reentry Program is to assist in
the transition of newly released prisoners from
confinement into society.
Works in conjunction with the federal, state, and
local governments to provide employment
opportunities to citizens within the region.
Addresses the medical, social, functional, and
financial difficulties associated with mental illness,
intellectual disabilities, and substance addiction.
Page | 130
Shelter for Help in Emergency (SHE)
Thomas Jefferson Health District
Volunteers of Louisa
Provides comprehensive services to families and
victims of domestic violence through crisis
intervention, support services, and educational
opportunities.
Provides comprehensive medical, clinical, and
environmental protection services to the residents
of Louisa County.
Improves the quality of life in Louisa County by
mobilizing people and resources to deliver creative
solutions to county concerns.
BUDGET SUMMARIES
FY14
Actual
$7,200
$0
FY15
Budget
$7,872
$0
FY16
Budget
$7,872
$34,000
FY17 Plan
Adult Community Education
$7,872
Louisa Re-Entry Council
$34,000
Feedmore (Central VA Food
$984
$984
$0
Bank)
$900
Health & Wellness Center of
Louisa
$27,000
$14,909
$0
$15,000
JAUNT
$202,728
$201,501
$201,501
$201,501
Jefferson Area Board on
$269,110
$269,110
$269,110
Aging (JABA)
$265,634
Jefferson Area CHIP
Program
$52,250
$57,127
$57,127
$57,127
Interagency Council
$0
$5,000
$0
$0
Louisa Commission on
Aging
$6,930
$2,485
$0
$0
Louisa Employment Center
$9,068
$9,914
$9,914
$9,914
Louisa Resource Council
$26,985
$28,222
$28,222
$28,222
MACAA
$32,400
$35,424
$35,424
$35,424
Offender Aid and
Restoration
$8,096
$8,852
$8,852
$8,852
Piedmont Workforce
Network
$4,684
$4,943
$4,943
$4,943
Region Ten
$135,000
$147,602
$135,000
$135,000
Shelter for Help in
Emergency (SHE)
$16,607
$16,508
$16,508
$16,508
Thomas Jefferson Health
District
$584,604
$596,837
$596,335
$632,438
Volunteers of Louisa
$16,076
$15,979
$15,376
$15,376
Total
$1,396,162 $1,423,269 $1,421,168 $1,471,287
% Change
FY16 FY17
0.00%
0.00%
-100.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
0.00%
6.05%
0.00%
3.53%
Page | 131
EDUCATION
J. Sargeant
Reynolds
Community College
0%
Piedmont Virginia
Community College
0%
Louisa County
Public Schools
100%
$30,719,639
Cost Center
FY14 Actual
Louisa County Public Schools
J. Sargeant Reynolds Community College
Piedmont Virginia Community College
$ 22,997,176 $ 24,403,152 $ 26,155,123 $ 30,692,544
$
20,114 $
20,461 $
20,461 $
21,562
$
3,878 $
4,017 $
4,017 $
5,533
17.35%
5.38%
37.74%
Total Education
$ 23,021,168
17.34%
FY15 Budget
$ 24,427,630
FY16 Budget
$ 26,179,601
FY17 plan
% ChangeFY16FY17
$ 30,719,639
Louisa County Public Schools
Louisa County Public Schools’ budgeted revenues and expenditures are presented as a
separate document and can be found on the LCPS web site at www.lcps.k12.va.us. Louisa
schools serve nearly 4,900 students with four elementary schools, one middle school and one
high school. The schools are governed by a seven member School Board which is elected in
staggered terms by district. The Superintendent for FY2017 is Douglas Straley. Funding for
the schools comes from local, state, and federal sources. The School Board’s total local
transfer request from the County is $30,692,544.
Page | 132
DESCRIPTION
J. Sargeant Reynolds Community College provides access to education that develops
individuals for employment and career advancement, prepares students for successful
transfer to colleges and universities, builds a skilled workforce that contributes to regional
economic development, and promotes personal enrichment and lifelong learning.
• Increase the number of students who are prepared for the rigor of the collegiate
experience and, ultimately, a successful career
• Serve all new program-placed students in an organized orientation activity
• Improve and promote orientation tools and services for new non-curricular students
• Ensure that prospective students have the tools and knowledge to select the most
appropriate program and career
• Improve the delivery of academic advising and support services to students in order
to increase retention and student success
• Publish program-specific measurable student learning outcomes that demonstrate to
four-year colleges/universities and potential employers the knowledge, skills, and
abilities of graduates
• Improve the success of students in courses and programs by implementing new
instructional techniques
• Continue to serve as a key leader in the region’s community and economic
development activities
• Serve as a model organization for the Greater Richmond region by becoming a great
place to learn, teach, and work
BUDGET HIGHLIGHTS
J. Sargeant Reynolds Community College is requesting funding for the Local Board Operating
Budget from the counties in our service region. JSRCC is also requesting Capital Budget
funding. The Commonwealth appropriates funds for building construction, but the
community colleges must secure funding from the localities they serve for infrastructure
development in support of new facilities and to improve existing infrastructure as needed.
The college has committed to a rolling ten year capital improvement program that improve
the classrooms and science laboratories at our campuses. Significant portions of the projects
are not funded from the state. Contributions from the county are essential to the
continuance of these projects as well as to plan for future projects.
The fiscal year 2017 total operating budget request from all localities served by the college is
$214,852. Louisa County’s share of this request is $5,253. The FY17 total capital
contribution request is $667,073 and Louisa County’s share of this capital request is
$16,309.
Page | 133
BUDGET SUMMARY
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
4,900
15,214
20,114
4,985
15,476
20,461
4,985
15,476
20,461
FY17 plan
$
$
$
5,253
16,309
21,562
% ChangeFY16FY17
5.38%
5.38%
5.38%
Page | 134
DESCRIPTION
Piedmont Virginia Community College (PVCC) is a nonresidential two-year institution of
higher education that serves Central Virginia - principally residents of the City of
Charlottesville and the counties of Albemarle, Buckingham, Fluvanna, Greene, Louisa, and
Nelson. The scenic campus is located in Albemarle County, Virginia and is one of 23
community colleges in Virginia that comprises the Virginia Community College System
(VCCS).
PVCC is committed to providing access to a college education for all who can benefit, an
opportunity for each student to reach his or her potential and excellence in our programs
and services.
BUDGET HIGHLIGHTS
The local funds operating budget supports program expenses that are not paid for by state
funds. These include site expenses, student support activities, informational services, and
extended learning initiatives designed to take instruction directly to residents of the college's
service region. The latter includes electronic access (web and compressed video) as well as
on-site instruction through dual enrollment classes in area high schools. Local funds are
budgeted separate from state funds, and the plan for the expenditure of local funds is subject
to the review and approval of the PVCC College Board that is appointed by the local
governments.
The amount requested from each locality is proportional to its respective share of
enrollment. Louisa County currently accounts for about 10% of PVCC's service region credit
enrollment. These funds help to moderate the cost of attending PVCC for area residents,
because student fees and auxiliary charges would otherwise need to be increased to raise the
necessary revenue. Relative to other colleges in the Virginia Community College System
(VCCS), PVCC ranks slightly below average in the appropriation it receives per full-time
equivalent student from the localities it serves. The college has recently experienced record
enrollment. In the case of Louisa County, the amount requested for FY17 is $1,516 more
than was allocated in FY16.
BUDGET SUMMARY
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
3,878
3,878
4,017
4,017
4,017
4,017
FY17 plan
$
$
$
5,533
5,533
% ChangeFY16FY17
37.74%
37.74%
Page | 135
PARKS, RECREATION, AND CULTURAL ENRICHMENT
Jefferson - Madison
Regional Library
29.19%
Parks and
Recreation
49.09%
Louisa Art Center
4.94%
Louisa County
Agricultural Fair
0.16%
Tourism
7.06%
Aquatics Center
9.56%
$1,215,267
Cost Center
FY14 Actual
Parks and Recreation
Aquatics Center
Tourism
$
$
579,190
102,589
$
$
588,920 $
134,011 $
$
56,611
$
113,186
$
2,000 $
2,000
$
60,000
$
Louisa County
Agricultural Fair
Louisa Art Center
$
FY15 Budget
$
65,000
$
Jefferson - Madison
Regional Library
$
332,919
$
Total Parks, Recreation,
and Cultural
$ 1,138,309
FY16 Budget
604,693
118,799
FY17 Plan
% Change
FY16 - FY17
$
$
596,548
116,146
-1.35%
-2.23%
92,752 $
85,852
-7.44%
$
2,000
0.00%
60,000 $
60,000
0.00%
354,721
3.40%
$ 1,215,267
-0.49%
2,000
343,053 $
343,053
$ 1,241,170 $
1,221,297
$
Page | 136
DESCRIPTION
The Parks and Recreation Department oversees a comprehensive recreation program
throughout the county that includes a wide variety of program offerings held at the Betty
Queen Center, the Old Library and all of the schools, including youth and adult sports, fitness
programs, special interest programs for adults and youth, trips and several special events
throughout the year. The majority of these programs are 100% self-supporting.
Traditionally, the department has operated a fitness center at the high school and managed
programs such as adult volleyball and basketball in the high school and middle school gyms.
Since the earthquake in August, many sports programs have been relocated to the Betty
Queen Center gym. This has affected Parks and Recreation’s programs by reducing the gym
time available.
The largest program overseen by the department is the KidzQuest Program which provides a
supervised recreational program at the elementary schools before and after school, and all
day camps in the summer for children in grades K-5.
The department is responsible for the management and maintenance of several park sites
and playgrounds including Louisa Town Park, Buckner-Bumpass Park, Rising Sun
Community Park, Holly Grove Ruritan Playground, and the Betty Queen Center Site
(including a playground, Skate Park, fitness trail and picnic pavilion). The Department took
over the responsibility for all grounds maintenance of County-owned property (excluding
some of the school grounds).
The department oversees the operation of the Betty Queen Intergenerational Center and is
responsible for the operation of the Louisa County Aquatic Facility.
• Offer affordable, quality, user-friendly recreation programs and special events. Most
of these programs are self-supporting and the revenue they produce covers their
expenses. Even with the down turn in the economy, we do expect to meet our
revenue goals
• Offer a safe, nurturing and flexible child care program that creates social interaction,
educational opportunities, and recreational activities at an affordable price
• Operate the aquatic facility in a manner that the revenue produced from the facility
covers 55% of its operating expenses and that all aquatic programs are selfsupporting.
• Continue supportive cooperation between Louisa County Schools and the department,
both by assisting the athletic department in field maintenance and developing
additional joint projects within school curriculum
• Maintain the grounds and landscaping at County owned facilities, including parks,
playgrounds, County owned buildings, recycle sites, the fire training center and other
sites
Page | 137
•
During the year regularly sponsored programs include First Friday’s of Louisa, Fall
Festival, the Christmas Festival, Christmas Parade and the Re-enactment of the Battle of
Trevilians Station.
MAJOR ACCOMPLISHMENTS IN THE LAST 2 FISCAL YEARS
•
•
•
•
•
•
In the summer of 2015, using grant funds and working with the Thomas Jefferson Health
District, the department installed a new recreation area at the Thomas Jefferson Elementary
School including basketball and pickle ball courts and playground equipment.
In the fall of 2014 the department added the ability to take payments at all after school
locations by using the “Square” credit card reader. Not only is it much more convenient for
parents, it means less cash handling at off site locations. And fewer NSF Checks.
In June of 2014 we produced the 150th Anniversary of The Battle of Trevilians Station
Reenactment Event as a totally self-supporting event (where others events held in neighboring
counties cost more than $50,000).
Design, print, and distribute an updated a 2015 Louisa County brochure to visitor centers and
other destinations throughout the state.
The self-supporting programs continue to be self-supporting. In FY 2015 we brought in
$1,874 more in revenue than expenditures for these programs, which has always been one of
the department goals.
During FY15 the revenue from the aquatic facility covered 64% of its expenses, 10% higher
than our goal listed above.
BUDGET HIGHLIGHTS
The Parks and Recreation Department is unique in that it has the ability to generate revenue.
The revenue comes from self-supporting programs whose expenditures are accounted for
under specific line items, including personnel and all other expenses related to those
programs. This “self-supporting” revenue more than covers the expenditures for these types
of programs.
BUDGET INCREASES; $4,950 increases
•
•
•
•
Contracted Services; $1,500 increase. Budget is increased in anticipation of an increase in
the new portable toilet contract.
Contractual Services Repair and Maintenance and Contracted Services for Lawn
Equipment; $3,000 increase. This increase is a reflection of part time staff doing less
repair work on equipment and having the work contracted out. This is offset by a decrease
in these material costs.
Postage for Parks and Recreation and Tourism; $400 increase. Increase reflects an
increase in postage prices and more requests for brochures.
Marketing; $2,000 increase. The increase in funds will be used to broaden our marketing
and advertising reach with radio and magazine advertising and to allow us to support more
events held in the county.
Page | 138
BUDGET REDUCTIONS; $10,844 reduction
•
•
•
•
•
•
•
•
Personnel and Related; $4,594 decrease. Decrease is budgeted to reflect actual salaries of
current staff. Savings in VRS were offset by increases in health insurance.
The Parks and Recreation Telephones and Cell Phones; $600 reduction. Costs reduced
to reflect historical expenditures.
Park Maintenance Supplies; $1,500 reduction in maintenance supplies and Lawn Care
maintenance supplies of $1,900. The costs are reduced to offset increase in related services
as more repair work is contracted out vs. buying the parts and fixing ourselves.
Inclement Weather Repairs; $3,500 reduction. Line item went unused in recent years.
Costs will be appropriated as needed.
Office Supplies; $600 reduction. Budget is reduced to reflect historical expenditure trends.
Convention & Education; $200 reduction. Budget is reduced to reflect historical
expenditure trends.
Misc. Reductions; $250 reductions. Budget is reduced to reflect historical expenditure
trends.
Telephone; $600 reduction. Budget is reduced to reflect historical expenditure trends.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
$
$
$
$
$
$
$
$
477,268
94,022
7,900
579,190
Full-time Positions
Part-time Positions
FY16 Budget
469,020
112,900
7,000
588,920
6
4
$
$
$
$
484,793
112,400
7,500
604,693
5
4
% Change
FY16 - FY17
FY17 Plan
5
4
$
$
$
$
482,249
108,850
7,500
598,599
-0.52%
-3.16%
0.00%
-1.01%
5
4
0.00%
0.00%
DEPARTMENT STATISTICS AND SELF-SUPPORTING REVENUES
FY 13
% of Programs Cancelled due
to lack of interest.
Number of Children
Participating in Childcare
# of Unique Users
VisitLouisa.com Website
Revenue Goal from Self
Supporting (Cover expenses)
$
FY 14
% Change
FY14-FY15
FY 15
33%
25%
23%
-8.0%
335
308
349
13.3%
614
3,635
11,661
220.8%
341,102
-3.0%
343,000
$
351,489
$
Page | 139
Louisa County Aquatic Facility
DESCRIPTION
Opened in 2008, the Louisa County Aquatic Facility is a three-pool outdoor complex open to
the public from Memorial Day through Labor Day. Included are a junior Olympic-size
competitive pool, an activity pool for games and exercise classes, and a toddler pool with a
fountain sprinkler. The facility may also be rented after hours for larger social functions or
swim meets hosted by other swim teams. There is a concession stand located within the
complex where items such as corn dogs, hamburgers, ice cream, cookies, candy, snacks and
drinks are available for purchase.
The Department of Parks and Recreation oversees the operation of the pool. Besides being
open for general swim, the department holds swim lessons, water aerobics programs and
special events at the facility. The pool is the home of the Louisa Gators Swim Team, and the
facility is the site for the County Employee Picnic.
• Offer a safe, clean, and friendly environment that encourages social interaction and an
opportunity for fun, recreational activities at an affordable price
• Operate the Aquatic Facility in a manner where the revenue produced by the facility
covers 50% of its operating cost
• Manage the Louisa Gators swim team as a 100% self-supporting program
• Offer a variety of swim lessons and other aquatic programs that improve the level of
safety and aquatic enjoyment for the residents of Louisa. These programs shall be
self-supporting and produce enough revenue to cover the costs of these programs and
help to offset the cost of operating the facility
BUDGET HIGHLIGHTS
The aquatic facility produces two types of revenue. The first is directly related to the facility
operations and includes gate admissions, concession sales, and pool rentals. The second
source of revenue is “self-supporting programs” which includes swim lessons, aquatic
programs, and other special events held at the facility.
The Gator swim team gets its revenue from registration fees and expenses, which include
coaching staff, training materials, swim caps, and t-shirts tracked separately from the general
facility operations.
There are basic expenses for operating the pool such as chemicals, admission armbands,
concessions items, utilities, umbrellas and deck furniture, uniforms for Parks and Recreation
staff, lifeguards and other aquatic staff.
Additionally, there are the expenses directly related to the self-supporting programs such as
instructors and instructional materials.
The revenue produced by the self-supporting programs more than covers the expenses
associated with those programs and is used to help offset general operating expenses for the
Page | 140
facility. This revenue, when combined with the revenue from admissions, concession sales,
and facility rentals, covered more than 66% of the total operation cost of the facility for the
summer of 2015. This is good for a seasonal outdoor facility; the general guidelines are to
expect a pool to achieve 35-50% revenue vs. expenditure. Although weather is obviously a
factor in determining the successful operation of the pool, it is anticipated that the facility
will operate at the same rate of efficiency through FY17.
Because of the increase of attendance and participation in the aquatics programs, additional
resources are being used, the increase will cover the expense of the additional resources.
These increases are specific to three areas: utility costs, uniform costs, and supplies needed
for an increase in attendance and participation in swim programs.
•
•
•
•
•
Repairs & Maintenance; $200 increase. To reflect lower chemical costs since we
switched to liquid chlorine.
Aquatic Concession; $1,000 increase. The increase is due to an increase in the cost of
food; however, this amount is covered by revenue when the items are sold
Heating Service; $300 increase. Budget is increased to reflect historical experience.
Repairs and Maintenance; $500 reduction. Budget is reduced to reflect historical
experience.
Operating Supplies; $1,500 reduction. To offset increase in related services as more repair
work is contracted out vs. buying the parts and fixing ourselves.
The facility employs 20 part time employees, mostly high school and college students, who
work limited number of hours each week, and whose schedule varies widely over the
summer.
BUDGET SUMMARY
FY14 Actual
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
$
$
$
$
477,268
94,022
7,900
579,190
5
17
FY15 Budget
$
$
$
$
469,020
112,900
7,000
588,920
5
17
FY16 Budget
$
$
$
$
FY17 Plan
484,793
112,400
7,500
604,693
5
17
$
$
$
$
480,198
108,850
7,500
596,548
5
17
% Change
FY16 - FY17
-0.95%
-3.16%
0.00%
-1.35%
0.00%
0.00%
Page | 141
Tourism
DESCRIPTION
The County’s Tourism department develops and promotes tourism in order to attract visitors
and promote economic development in Louisa County. Key areas of work include marketing,
visitor management, event promotion, activities, a variety of businesses throughout the
community that encourages not only visitors, but Louisa residents to spend their money and
leisure within the County.
• Continue to develop Louisa Tourism as a resource for the community, and to promote
Louisa County as a location for visitors and residents alike to spend their leisure time
and dollars
• Identify at least one Tourism “product” to market over the next year
• Create tourist “packages” to market such as winery tours, golf tours, biking tours,
history tours, etc.
• Create a web presence such as a Facebook page, web advertisers, and newsletters to
keep potential visitors updated and interested in what’s going on in Louisa
• Form a Tourism Committee including representatives from businesses and
organizations involved in tourism including the Chamber of Commerce, Historical
Society, restaurants, campgrounds, lodging, etc. to improve communication between
groups and to share resources for promoting events and happenings in the
community
• To continue and expand Louisa Tourism’s presence at local and regional events to
expand awareness of what Louisa County has to offer
• To continue to “partner” with Parks and Recreation and the Economic Development
Department in maintaining a variety of special events throughout the County
• Establish and maintain better working relationships with neighboring government
tourism staff, Virginia Tourism staff, and other related state organizations
• Increase volunteer hours at the Piedmont Crossroads Visitor Center
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Part-time Positions
$
$
25,497
31,113
56,611
2
$
47,086
66,100
$ 113,186
2
$
$
41,852
50,900
92,752
1
% Change
FY16 - FY17
FY17 Plan
$
$
41,852
44,000
85,852
1
0.00%
-13.56%
-7.44%
0.00%
Page | 142
BUDGET HIGHLIGHTS
BUDGET INCREASES $6,100 increase
•
•
•
Postage; $3,000 increase. Budget increased to reflect actual historical expenditures.
Professional Services; $3,000 increase. This has been increased to $3,000 to include
professional services for such things as web page or design or consultation, brochure
design, or other marketing services that may be needed to market the County
Increase Advertising; $2,500 increase. In order to increase the visibility of Louisa
County, there has to be more advertising; therefore, this line item has been increased
by $2,500. The department needs to expand its advertising beyond local papers to
include regional press, radio, and web outlets which are growing in popularity as an
effective way to advertise
BUDGET REDUCTIONS; $13,000 decrease
• Tourism Printing; $5,000 reduction. Reductions printing will be accomplished by using
more social media and radio outlets for advertising.
• Tourism Visitor Center Rent; $7,200 reduction. The visitor center has closed freeing up
taxpayer monies.
• Hospitality; $500 decrease. Budget reduced to reflect historical requirements.
• Office Supplies; $300 decrease. A portion of the reduction is the ability to share
supplies with the Parks and Recreation Department
Page | 143
Louisa County Agricultural Fair
DESCRIPTION
The Louisa County Agricultural Fair works closely with local 4-H groups and the Virginia
Cooperative Extension Service to promote agriculture in Louisa County. The fair offers many
contests and judged exhibits which are open to all citizens of the county. The winners of
these judged exhibits are then eligible to compete in the Virginia State Fair.
• The fair's main goal is to provide a wholesome, entertaining experience which
educates the public
• To demonstrate the importance of agriculture in the community
• Provide support for local student organization such as 4-H and Future Business
Leaders of America (FFA)
BUDGET SUMMARY
Operating
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
2,000
2,000
2,000
FY17 plan
$
2,000
% Change FY16
- FY17
0.00%
BUDGET HIGHLIGHTS; Budget remains flat.
Page | 144
Louisa Downtown Development Corporation
DESCRIPTION
The Louisa Downtown Development Corporation (LDDC) is a 501(c) (3) non-profit
corporation which administers the Louisa Arts Center. The Center was created for, and is
dedicated to, the cultural enrichment of Louisa County’s community. This includes providing
the finest quality of visual and performing arts, and arts education through the Purcell
Gallery, Cooke-Haley Theater, and its classrooms.
• Increase the number of Camps for Kids to include, Theater Camp, Art Camp, Music
Camp, and Dance Camp.
• Conduct a minimum of six workshops to include: photography, holiday wreath
making, flower arranging, theater engineering, arts lessons and dance are planned to
be scheduled.
• Provide free programming for children: programs specifically designed for children
will be booked by the Louisa Arts Center and children will be admitted free when
accompanied by a parent, grandparent, or other adult with a general admission ticket.
BUDGET HIGHLIGHTS
The Louisa Art’s Center is requesting flat funding for FY2017.
BUDGET SUMMARY
Operating
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
65,000
60,000
60,000
FY17 plan
$
60,000
% Change FY16
- FY17
0.00%
Page | 145
Jefferson-Madison Regional Library
DESCRIPTION
The Jefferson-Madison Regional Library provides resources to access information. The
Regional Library serves people of all ages, promoting reading, serving as a life-long
educational resource, and supporting democracy by fostering the free exchange of ideas.
Over the past two years, the JMRL has provided services and resources to local residents
seeking to continue their education, seeking information, for entertainment, space for public
meetings, and access to the internet. In addition, many area residents utilize the library’s
resources to search for jobs and submit online applications. During the past fiscal year
nearly, 1.2 million people visited JMRL facilities and over 1.6 million items were checked out.
• To provide and promote access to library services and materials to all area residents.
• To standardize the distribution of library technology throughout the JMRL service
area and to provide area residents with state-of-the-art electronic resources.
• To employ a sufficient number of well-trained staff and administration who will meet
the library needs of all patrons through superior service.
• To strengthen the library collections in various media to meet the evolving
informational, vocational, and recreational needs of JMRL’s diverse communities.
• To obtain the financial resources mandated by state code and to earn JMRL the “AA”
rating.
BUDGET SUMMARY
FY14 Actual FY15 Budget
Personnel
Operating
Capital
Total
$
$ 332,919
$ 332,919
$
$
$
343,053
343,053
% Change
FY16 Budget FY17 Plan FY16 - FY17
$
$
343,053
$ 343,053
$
$ 354,721
$ 354,721
3.40%
3.40%
Page | 146
JMRL BUDGET BREAKDOWN BY FUNCTION
Albemarle Charlottesville
57.77%
19.78%
Administration
Technical
Services
Reference
Services
Central
Library
Gordon
Avenue
Northside
Scottsville
Crozet
Louisa
Nelson
Greene
Bookmobile
McIntire
Mont – AVV
Interest
Deduction
Total
Greene
9.41%
Louisa
7.71%
Nelson
5.33%
Total
$669,015
$420,577
$253,993
$159,673
$99,014
$62,245
$80,165
$50,396
$61,317
$38,547
$1,163,504
$731,438
$28,417
$10,789
$4,206
$3,405
$2,605
$49,422
$817,488
$682,765
$0
$0
$0
$1,500,253
$238,849
$201,994
$0
$0
$0
$440,843
$1,406,133
$166,716
$464,769
$0
$0
$0
$87,737
$46,834
$103,564
$0
$301,168
$0
$0
$0
$0
$0
$25,158
$46,834
$103,564
$0
$0
$0
$0
$0
$0
$216,710
$0
$0
$0
$0
$0
$0
$0
$235,754
$0
$0
$0
$0
$0
$0
$0
$0
$0
$0
$194,574
$0
$0
$0
$0
$0
$1,707,301
$166,716
$464,769
$235,754
$194,574
$216,710
$112,895
$93,668
$207,128
$0
$4,450,099
$1,785,938 $382,175 $369,720 $297,043 $7,284,975
Page | 147
COMMUNITY DEVELOPMENT / ENVIRONMENTAL MANAGEMENT
Community
Development
Department
66.01%
Virginia Cooperative
Extension
Central Virginia Small
8.81%
Business
Development Center
0.66%
Thomas Jefferson
Planning District
Commission
2.67%
Economic
Development
9.14%
Industrial
Development
Authority
11.58%
Thomas Jefferson
Partnership for
Economic
Development
1.14%
$1,511,656
Cost Center
Thomas Jefferson Planning
District Commission
Thomas Jefferson Partnership
for Economic Development
Industrial Development
Authority
Economic Development
Department
Virginia Cooperative Extension
Central Virginia Small Business
Development Center
Total Community
Development
FY17 Plan
% Change
FY16 - FY17
$
35,632
$
39,326
$
39,326 $
40,387
2.70%
$
13,800
$
15,218
$
15,218 $
17,158
12.75%
$
$
123,000
111,589
$
$
123,000
130,803
$
$
137,953
$ 175,000
$ 138,116
0.12%
$
855,472
$
921,751
$
921,681
$
997,845
8.26%
$
111,166
$
117,284
$
127,938
$
133,151
4.07%
$
10,000
$
10,000
$
10,000 $
10,000
0.00%
$ 1,252,116 $ 1,511,656
20.73%
$ 1,260,659
$ 1,357,382
Page | 148
Thomas Jefferson Planning District Commission (TJPDC)
DESCRIPTION
The mission of the Thomas Jefferson Planning District Commission is to serve our local
governments by providing regional vision, collaborative leadership, and professional service
to develop effective solutions.
• Improved communications with member governments
• Provide grant writing and administration services to member governments
• Provide public service training through TJPDC’s new Water Street Center
• Undertake one high priority regional initiative
• Develop a regional environmental program that is actively engaged on all critical
environmental issues in the region
• Develop a joint procurement program
• Develop a traffic analysis/travel demand modeling/traffic simulation program,
working with locality staff to identify traffic issues of concern
• Implement a regional GIS program for interested member governments
• Develop a role for TJPDC in the areas of regional economic analysis and regional and
local economic development planning as a support for TJPED and the member local
governments
• Develop an eGovernment Support program to support local government Internet
activities on a “pay-as-you-go” basis
BUDGET SUMMARY
TJPDC
FY15
Budget
FY14 Actual
TJPDC
$
35,632
$
39,326
FY16
Budget
$
39,326
FY17 plan
$
40,387
%
ChangeFY16FY17
2.70%
Page | 149
TJPDC BUDGET BREAKDOWN BY FUNCTION
FY 15 Actual
Albemarle
Charlottesville
Fluvanna
Greene
Louisa
Nelson
Locality Total
$124,024
$54,728
$27,793
$20,431
$39,326
$17,740
$284,042
FY 16
Budget
$125,092
$56,771
$32,837
$20,545
$39,326
$17,740
$292,311
FY 17 Plan
$133,797
$60,117
$33,843
$22,191
$40,387
$17,740
$308,075
% Change FY
16 -FY 17
7.0%
5.9%
3.1%
8.0%
2.7%
0.0%
5.4%
Page | 150
Central Virginia
(CVPED)
Partnership
for
Economic
Development
DESCRIPTION
The Central Virginia Partnership for Economic Development combines the resources and
staff of the:
• Central Virginia Partnership for Economic Development (CVPED)
• Central Virginia Small Business Development Center (CVSBDC)
• Piedmont Workforce Network (PWN)
Our mission is to strategically grow and attract capital intensive, private sector employers
that provide career ladder job opportunities for our resident workforce.
The Partnership is in the process of completing a long range strategic plan. The three main
goals of that plan will be to:
• Reduce in number and percentage the working poor (poverty level for family of
four (4))
• Reduce in number and percentage the commuting class
• Increase commercial tax revenue and reduce overall tax burden paid by
homeowners
The Partnership plans to address these key challenges by focusing on five key objectives:
• Determining our business targets by analyzing resident workforce, existing
business clusters and emerging/growth industries
• Creating a more favorable business climate by (a) educating investors,
stakeholders, elected officials, and the public at large about economic challenges;
(b) using best practice and local business feedback to guide localities; (c) working
with localities to encourage the expansion of affordable land and building space
for commerce
• Cultivating and growing local businesses by expanding the assistance efforts
aimed at our aspiring entrepreneurs and existing businesses.
• Strategically attracting outside investment by marketing opportunities to site
selection consultants and targeted corporate prospects
• Creating the right workforce by analyzing employer demand, providing services to
job seekers, and recruiting, screening and training new hires for local employers
BUDGET SUMMARY
TJPED
TJPED
FY14
Actual
$ 13,800
FY15
Budget
$ 15,218
FY16
Budget
$ 15,218
%
ChangeFY16FY17 plan
FY17
$ 17,158
12.75%
Page | 151
DESCRIPTION
The Economic Development Director is responsible for effective management of the County’s
long-term economic development strategy. The Economic Development Director must be able to
demonstrate and execute strategic presentations to market Louisa County to new industrial
prospects. The presentations are catered to request for proposals typically filtered through our
regional ED Partnership and then developed specific to Louisa County. The presentations typically
focus on workforce, the site, infrastructure, incentives and tax structure. Assisting existing
industries to expand operations within the County is the focus of an existing business incentive
program currently under development by County Staff and existing business leaders in the
community.
•
Initiate efforts to expand/further develop the County’s commercial and industrial sites and
buildings. I envision these projects to be public/private partnerships to make available
better product to market to end users. The Ferncliff Business Park is a great example.
•
Continue to work with the Louisa County Water Authority to implement plans for future
water and waste water infrastructure expansion.
•
JRWA: Continue to facilitate this project as part of the project implementation team.
The new location and routing of this project is a much better position for Louisa County
as we look to interconnect our water/waste water systems in the future and plan for
development and growth in our interstate growth areas. Water and sewer availability in
our growth areas on the interstate is crucial to marketing these properties to new
industry. The perfect case study is Zion Crossroads.
•
Lake Anna Water/Sewer: It is my opinion that the best option for this growth area is
to extend water and sewer infrastructure from Route 22, along side Chopping Road to
Wares Crossroads. This option takes advantage of an abundance of capacity from the
NE Creek Reservoir and at the Regional WWTP. This option also eliminates effluent
being discharged into Lake Anna, which is a primary concern of some in the Lake
Anna Community.
•
Build and maintain strategic partnerships and professional relationships between the
County government, state and other local economic development agencies such as the
Louisa County Chamber of Commerce, the IDA, and Central Virginia Partnership for
Economic Development, The Virginia Economic Development Partnership, educational
institutions, County schools and community leaders.
•
Support Louisa Businesses and Industry via an executed Business First Program in
partnership with CVPED; market and use state and federal programs supporting Louisa
County business and maintain an electronic file on each manufacturer in the County. This
Page | 152
program really benefitted me and the businesses that I visited throughout the year. We were
able to provide temp employee hiring assistance, on the job training reimbursement
assistance, solutions to permitting and regulatory issues, employee and employer matching
assistance and other services as a result of the info gathered from these visits.
•
Support Small Business via a Small Business Resource Center (my office) in combination
with the above mentioned partnerships, professional organizations and educational
institutions; promote small business assistance programs to small businesses.
•
Initiate a marketing campaign focused on our targeted industries that we have identified in
our Targeted Industry Study. The marketing campaign will take into consideration all
available industrial, commercial and strategically located property to focus on those target
markets.
•
Continue to update and maintain our new ED website with project announcements and
noteworthy announcements in the community. The site was launched in January 2012 after
9 months of development. The web site is a superior product to anything we have ever had,
providing a one stop source of information for anyone interested in starting a business,
relocating a business to Louisa County and/or expanding a business within the County. The
site puts a lot of emphasis on available product, existing industry, workforce solutions,
infrastructure and advantages of doing business in Louisa County.
•
Continue marketing our Economic Development Incentive Program geared toward
manufacturing/distribution target markets. This program will also be available to existing
businesses in Louisa County as part of our retention and expansion efforts. 88% of all new
capital investment comes from existing businesses. This program has been approved by the
Board of Supervisors for implementation.
•
High Speed Internet is crucial to Economic Development and home based businesses. We
need to continue exploring options to make this service available to the entire county.
Wireless systems are preferable and in-ground fiber located within our business parks is
critical. We have explored several different options during the past FY, including
Milestone, White Space Technology and even a County owned venture that would partner
with a local ISP to provide service to our citizens.
BUDGET INCREASES
• Personnel; $2,007 increase. Personnel increased because minor wage rate
adjustment along health insurance increase.
BUDGET REDUCTIONS; Total Reduction $1,200
• Advertising; $1,200 decrease. This line item was reduced to reflect historical
experience.
Page | 153
BUDGET SUMMARY
Personnel
Operating
Capital
Total
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
97,094
14,495
111,589
Full-time Positions
95,203
35,600
130,803
$
1
$
100,353
37,600
137,953
1
% Change
FY16 - FY17
FY17 Plan
$
$
101,716
36,400
138,116
1
1.36%
-3.19%
0.12%
1
0.00%
FY 15
Existing Industry
Visits
Host / Visit VEDP /
TJPED
Web Page
Small Business
Development Center
Consultations
Presentations made
at Board Meeting
Prospect site visits
Economic
Development Day at
the General Assembly
Vocational School
Committee Meetings
Chamber of
Commerce Board
Meetings
Board Meetings
IDA Board Meetings
FY 16
% Change FY
16 - FY 17
FY 17 Plan
35
35
35
0.00%
25
Monthly
38
Monthly
38
Monthly
0.00%
N/A
Monthly
Monthly
Monthly
N/A
10
15
13
18
15
18
15.38%
0.00%
1
1
2
100.00%
12
12
12
0.00%
12
12
12
12
12
12
12
12
12
0.00%
0.00%
0.00%
Page | 154
DESCRIPTION
The Industrial Development Authority is responsible for the management of the Louisa
County Airport/Freeman Field including all administrative, operational and maintenance
duties. The IDA is responsible for administrative, financial, public relations, and liaison with
the Louisa County Department of Economic Development and Louisa County Chamber of
Commerce. This year’s staff is recommending the funding of $175,000 for the new terminal
project which is being heavily subsidized by federal aviation grants.
• Promote Aviation among our youth through airport tours & in class lectures
• Provide support services to Economic Development Director
• Promote Virginia Dept. of Aviation Programs within our community
BUDGET SUMMARY
Operating
Capital
Total
FY14 Actual
FY15 Budget
123,000
123,000
123,000
123,000
$
$
FY16 Budget
FY17 Plan
$
-
$
175,000
175,000
% Change
FY16 - FY17
-100.00%
100.00%
100.00%
Page | 155
DESCRIPTION
The mission of the Department of Community Development is “to guide public and private
development efforts in an atmosphere of superior customer service while enforcing adopted
regulations and advancing planning practices for the betterment of the community”.
Community Development consists of three divisions of service that function together for the
betterment of life of the citizens of Louisa County. These divisions of service consist of the
Division of Planning & Zoning, the Division of Building Inspections, and the Division of Code
Enforcement. The Division of Planning & Zoning oversees the County’s long range planning
initiatives, Geographical Information System (GIS) and zoning laws. The Building Inspections
Division assures that new construction complies with the safety standards contained within
the Virginia Uniform Statewide Building Code. Code Enforcement provides enforcement of
County Codes to protect the health, safety, and general welfare of citizens.
• Manage and administer local laws, policies and procedures related to community
development in a professional manner
• Create and maintain data and information on community development activities
• Openly communicate information with reports, databases, presentations, the internet,
and articles
• Lead the preparation process of long range planning policies, such as the
Comprehensive Plan
• Provide recommendations to local officials in the consideration of new development
applications
• Educate the public on local laws, policies and procedures
• Work with local officials in developing and implementing programs, policies and
procedures to ensure the provision of effective and efficient Community Development
related services
• Manage the enforcement of codes and laws with coordination with the County
Attorney’s Office
• Maintain the County’s GIS system for use by County citizens, Emergency Services, and
others
• Provide an agenda package to the Planning Commission, and other committees, prior
to each of their regular meetings and work sessions
• Provide a detailed staff report to the Board of Supervisors for their consideration of
land use applications
• Address citizen inquiries and applications in a professional and friendly manner
Page | 156
BUDGET INCREASES
Total Increases of $79,744
• Compensation; $9,076 increase. Personnel increased due to staffing turnover and a
unbudgeted 2% compensation increase which occurred in FY16.
• Part Time Compensation; $65,433 increase. Part Time Compensation increases
were the result of the addition of three part time employees who were hired to
address long range projects and code compliance.
• GIS Maintenance; $1,750 increase. Line item increased to reflect actual FY16
expenditures.
• Advertising PC; $3,000 increase. Line item increased to reflect actual FY16
expenditures.
BUDGET REDUCTIONS; Total Reduction $3,596
• 457 Plan; $500 decrease. This line item was reduced to reflect historical experience.
• Miscellaneous Benefits; $3,096 decrease. Increases in health insurance ($6,309),
Group Life ($5,226), FICA ($5,700), VRS Health Insurance Credit ($15) offset by
decreases in retirement costs of <$14,914>.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
Part-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
$
$
$
$
$
$
$
$
769,829
85,333
309
855,472
14
0
824,851
94,900
2,000
921,751
13
0
840,281
81,400
921,681
13
1
FY17 Plan
$
$
$
$
% Change
FY16 - FY17
911,695
86,150
997,845
8.50%
5.84%
0.00%
8.26%
13
4
0.00%
300.00%
Page | 157
CY 14
Total Building Permits
Total Zoning Permits
Total Commercial Permits
New Single Family
Dwellings
Shoreline Permits
Plans In/Out
Number of Inspections
GIS Workload Cases
Planning/Zoning Activity
Code Enforcement/E&S
Activity
Ordinance Amendments
CY 15
1185
608
116
1206
680
186
% Change
of CY 14 CY15
1.8%
11.8%
60.3%
192
56
685
7,119
1,272
1,301
207
76
796
6,844
1,403
1,633
7.8%
35.7%
16.2%
-3.9%
10.3%
25.5%
2,214
4
2,128
6
-3.9%
50.0%
Page | 158
DESCRIPTION
Virginia Cooperative Extension (VCE) enables people in Louisa County to improve their lives
through an educational process that uses scientific knowledge focused on issues and needs.
Cooperative Extension is a dynamic organization that stimulates positive personal and societal
change, leading to more productive lives, families, farms and forests, as well as a better
environment in semi-urban and rural communities. Extension provides information to County
residents and assists them in applying the results of scientific research and technological
development in the fields of agriculture/horticulture; 4-H youth development; food, nutrition and
health; and family and consumer sciences.
By building on the strength of our agriculture, natural resource, family, youth and community
heritage, we enable the residents of Louisa County to improve their lives and the community
through research-based educational programs. Because knowledge is power, Louisa County
Extension helps people to solve their own problems. Using a variety of educational delivery
techniques, Extension reaches diverse clients in their homes, schools, at work, and in the
community.
•
Provide leadership in determining, implementing, and evaluating educational programs which
are designed to solve social, economic, and environmental problems in Agriculture and Natural
Resources. The programs help sustain profitability of agricultural and forestry production,
while protecting, preserving, and enhancing the quality of land and water resources. The agent
is an educator, an information provider, a needs assessor, a problem solving resource for
clientele, and networks with the agricultural industry, specialists, Extension agents, and agency
representatives to meet the needs of Louisa County residents.
•
Provide educational programs in FCS and Family Nutrition Program (FNP) – FCS and FNP
programs provide a holistic approach to incorporate multiple subject matter areas (Nutrition
and Wellness, Family Financial Education, and Family and Human Development) in the
program planning and delivery process to improve the well-being of families in Louisa County.
•
Provide educational youth development programs to Louisa County youth through 4-H. 4-H is
the comprehensive youth development program of Extension. The mission of 4-H is to develop
youth and adults working with those youth, to realize their full potential for becoming
effective, contributing citizens through participation in research-based, non-formal, hands-on
educational experiences under the guidance of adult volunteer and paid staff. The 4-H
Extension Agent provides leadership to the local 4-H program and manages its day-to-day
operation.
•
Partner with other state and county agencies to pool resources and reduce duplication of effort
in programming
Page | 159
BUDGET VARIANCE
Total increase $4,818
• Personnel; $173 increase. The decrease in personnel is attributed to savings in VRS
costs which offset increases in employee benefit expenses for health insurance,
position modifications, federal and state tax amendments.
• Operations and Maintenance; $4,818 increase. The increase in PAY TO VPI –
EXTENSION AGENTS reflects the increase in VRS and Health Insurance and a cost of
living increase for all agents.
• Conventions/Education; $500 to cover the training and education for the 4-H
Program Assistant.
• Mileage; $300 increase. This is to cover travel reimbursement for the County 4-H
Program Assistant. She will use the County Car when it is available.
• Program Supplies; $800 decrease. Reduction due to department request.
BUDGET SUMMARY
Personnel
Operating
Capital
Total
Full-time Positions
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
$
39,306
71,860
111,166
1
$
39,565
77,719
117,284
1
$
40,500
87,438
127,938
1
% Change
FY16 - FY17
FY17 Plan
$
$
40,895
92,256
133,151
1
0.98%
5.51%
4.07%
0.00%
Page | 160
Central Virginia Small Business Development Center
DESCRIPTION
The CV SBDC provides counseling and training to existing and pre-venture entrepreneurs. It
is a resource partner of the U.S. Small Business Administration. Funds provided by the SBA
are required to be locally matched. The mission of the CV SBDC is to enhance the economic
vitality of our region through effective client- counseling; efficient, cost-effective training;
and connections to other information services (local, regional, state, and/or national). The CV
SBDC supports business retention, growth and expansion by providing technical assistance
in areas such as business planning, management, financial analysis, marketing and related
areas of business operations. The SBDC also helps to preserve wealth in the community by
working with entrepreneurs to fine-tune ideas and financials before launching a new
venture, or expanding an existing one. The CV SBDC serves the City of Charlottesville and the
Counties of Albemarle, Fluvanna, Louisa, Nelson, Greene and Orange.
The activities of small business contribute to higher real estate, personal property and sales
tax receipts. Jobs created and retained in the region come from the development and growth
of small business and enhance the ability of residents to enjoy the quality of life, including
home ownership and thereby contributing to real estate taxes. Sales tax receipts benefit
from the increased sales generated and personal property taxes benefit from increased
capital investment. It is the primary mission of the CV SBDC to assist small business owners
in their pursuit of developing, managing and growing their business in a financially and
operationally sound manner.
The CV SBDC FY 17 Budget reflects our plan to continue increasing services to all the
jurisdictions we serve, including Louisa County. The CV SBDC will continue to provide on-site
counseling and on-site seminars, and to market these more heavily to optimize the number
of Louisa County residents and businesses who receive business advising and/or attend
training events. The CV SBDC launched a new strategic alliance with the Louisa County
Chamber of Commerce beginning October, 2015, to offer monthly business development
seminars at the Arts Center in Louisa. Held the first Monday of each month, and coordinated
with availability of counseling sessions for local business owners at the same location before
or after the seminars, “Louisa Business Bursts” will substantially increase the amount of
services available to Louisa County businesses in CY16/FY17.
In FY 17, the CV SBDC anticipates continuing its increased emphasis on longer-term
counseling services to existing (70%) and start-up (30%) businesses as well as targeting
businesses with good potential for long-term economic impact, by increasing services to
existing businesses while continuing to both provide and to leverage services to start ups. To
effectively serve those clients who have greater-than-average potential economic impact, the
CV SBDC will require additional analysis programs as well as additional counselors to
interpret their results for each client’s specific circumstances. To accomplish this, rather
than increasing our annual funding requests from Louisa County and most of our other
localities, the CV SBDC will continue to seek additional public and private sector funding to
increase CV SBDC’s operating budget in order to acquire additional resources that will
Page | 161
augment the capacity of the CV SBDC to deliver the needed, increased-levels of business
assistance services.
BUDGET SUMMARY
TJPED
FY14 Actual
$
13,800
TJPED
FY15 Budget
$
15,218
FY16 Budget
$
15,218
FY17 plan
$
17,158
% ChangeFY16FY17
12.75%
Agency Performance Measures
Louisa County
Program Beneficiaries by Locality (Counseling activity):
(The CV SBDC operates on a calendar year)
FY 14
FY 15
FY 16
FY17
YTD
PLAN
3
2
4
12
Fluvanna County
Nelson County
Greene County
Albemarle County
Orange County
City of Charlottesville
Other
TOTAL
Louisa County
Fluvanna County
Nelson County
Greene County
Albemarle County
Orange County
City of Charlottesville
Other
TOTAL
7
13
10
55
8
55
4
155
5
4
8
54
1
36
3
113
2
7
6
55
5
29
10
118
Program Beneficiaries by Locality (Training activity):
(The CV SBDC operates on a calendar year)
FY 14
FY 15
FY 16
YTD
3
26
29
12
33
14
68
6
54
19
209
13
10
15
63
14
59
23
223
17
18
25
144
27
63
106
429
10
8
10
60
10
38
5
153
FY17
PLAN
45
25
30
25
120
35
75
100
455
Page | 162
CV SBDC BREAKDOWN BY FUNCTION
FY 15 Actual
US Small Business
Administration
UVA
Central VA. Part. For
Econ. Dev.
Albemarle
Charlottesville
Fluvanna
Greene
Louisa
Nelson
Orange
Private Sector
Special Programs,
Grants
TOTAL INCOME
FY 16
Budget
FY 17 Plan
% Change
FY 16 -FY 17
$64,062
$10,000
$64,062
$10,000
$64,062
$10,000
0.0%
0.0%
$15,000
$10,000
$12,000
$2,500
$7,500
$10,000
$7,500
$7,500
$3,520
$15,000
$10,000
$12,000
$2,500
$7,500
$10,000
$7,500
$8,000
$4,000
$18,797
$12,000
$12,000
$5,000
$7,500
$10,000
$7,500
$8,000
$5,000
25.3%
20.0%
0.0%
100.0%
0.0%
0.0%
0.0%
0.0%
25.0%
$0
$3,240
$17,000
424.7%
$149,582
$153,802
$176,859
15.0%
Page | 163
ENVIRONMENTAL MANAGEMENT
LAAC
4%
Thomas Jefferson
Soil and Water
Conservation 96%
$55,688
Cost Center
Thomas Jefferson Soil
and Water Conservation
District
Lake Anna Advisory
Committee
Total Environmental
Management
FY14 Actual
FY15 Budget
FY16 Budget
FY17 plan
% Change FY16FY17
$
73,880 $
77,680 $
77,680 $
48,938
-37.00%
$
3,000 $
1,750 $
6,050 $
6,750
11.57%
$
76,880 $
79,430 $
83,730 $
55,688
-33.49%
Page | 164
Thomas Jefferson Soil & Water Conservation District (TJSWCD)
DESCRIPTION
The TJSWCD is a political subdivision of the Commonwealth that is locally administered by a
12-member Board of Directors. Two Directors from each of the five localities are elected in
the general election. The TJSWCD is non-regulatory, and instead, addresses natural resource
issues from a local perspective, providing technical, financial, and educational assistance to
citizens and local governments. While providing direct services to localities, the District also
serves as a liaison between each locality and the multitude of federal and state agencies that
have roles in natural resource protection.
• Provide technical and financial assistance to the Louisa County agricultural
community to encourage and enable farmers to continue to improve water quality
• Locally implement the Virginia Agricultural Stewardship Act
• Provide technical support to Louisa County to implement their Erosion & Sediment
Control, Stormwater Management, and Lake Anna Shoreline Protection Ordinances
• Provide technical assistance to consultants, developers, and homeowners for the
installation of “low impact development” practices to protect water quality
• Assure local input into the federal/state TMDL program for impaired local streams
and for the Chesapeake Bay
• Provide educational programming for both youth and adults based on the belief that
educating the public about conservation practices is the most cost effective way to
protect resources
• Continue to offer the TJSWCD Easement Program as another tool for the protection of
water resources
• Inspect and maintain eight flood control structures in Louisa County (under the Public
Law 566 Watershed Program) and ensure they continue to meet requirements of the
Virginia Dam Safety Regulations
• Continue to keep Louisa County informed about developing state and federal
initiatives, especially with respect to new Storm water Management Regulations and
the Chesapeake Bay TMDL Program
BUDGET HIGHLIGHTS
• A reduction of funds proposed by Louisa County Administration will offset by
increases in proposed staffing levels within the Community Development
Department. It is anticipated the redirection of funds will allow staff to better serve
the citizens of Louisa.
BUDGET SUMMARY
TJSWCD
TJSWCD
FY17 plan
$73,880
$77,680
$77,680 $
48,938
% Change
FY16-FY17
-37.00%
Page | 165
TJSWCD BREAKDOWN BY FUNCTION
FY 15 Actual
Albemarle
City of
Charlottesville
Fluvanna
Louisa
Nelson
Locality Total
FY 16
Budget
FY 17 Plan
% Change FY
16 - FY 17
$165,642
$173,230
$136,700
-21.09%
$18,340
$20,000
$77,680
$31,500
$313,162
$18,440
$20,000
$77,680
$31,500
$320,850
$22,040
$21,000
$48,938
$33,075
$261,753
19.52%
5.00%
-37.00%
5.00%
-18.42%
Page | 166
DESCRIPTION
The Lake Anna Advisory Committee (LAAC) was established in 1994 by the three counties
surrounding Lake Anna (Spotsylvania, Louisa, & Orange) along with Dominion Resources to
address matters of joint interest pertaining to Lake Anna and adjacent shore lands governed
by the surrounding counties.
Lake Anna is a 13,000 acre reservoir in the rolling fields and forested triangle formed by the
cities of Charlottesville, Fredericksburg and Richmond, Virginia. The lake was created by
Virginia Electric and Power Company, now Dominion Resources, Inc., in 1972 to serve as a
recreational lake and provide cooling water for the North Anna Power Station. Lake Anna
was formed by damming the North Anna River, one of the principal tributaries of the
Pamunkey and York Rivers.
1. Promote cooperation between the counties and Dominion Power regarding Lake
issues
2. Develop Recommendations for ordinances/legislation addressing the needs/issues
involving Lake Anna, its shoreline, land behind the shoreline, and watershed.
3. Promote planning and management of the local environment
4. Administer the lake marker program
5. Promote the eradication of Hydrilla and other undesirable aquatic weeds, improve
/water quality, and control pollution in and around the lake.
6. Meet with local/State/Federal agencies concerned with the quality of human life,
water, pollution, wildlife, fish, and fishing conditions around the lake – make
recommendations concerning these conditions.
BUDGET HIGHLIGHTS
LAAC is presenting a consolidated budget request for 3 areas (Water Quality, Buoy
Maintenance, and Hydrilla eradication). LAAC personnel are all volunteers thus no salary
or benefit costs are requested. However, when all the hours provided by the volunteers in
these areas are totaled, there are over 8 FTE (full time equivalent) volunteers. Applying a
very low Salary + Benefits loading of $10,000 for each FTE, LAAC personnel eliminate the
need to $80,000 in FTE costs. This reduces the cost to the participating counties of providing
services to the residents of Louisa, Spotsylvania, and Orange plus the thousands of visitors to
the lake each year.
What is requested is capital cost and maintenance data which is shared with Spotsylvania
and hopefully Orange counties. While these costs continue to rise, the cost to each county by
failing to continue these services are much more severe. Loss of life and loss of Real Estate
tax revenue are two major issues this budget request attempts to resolve for each of the
participating counties. Each of the three areas included in this request are spelled out in
greater detail on the following page.
Page | 167
COMBINED BUDGET HIGHLIGHTS
For FY 17, LAAC is budgeted to receive $5,000 to support a portion of its water quality
program. Buoy maintenance is budgeted flat compared to FY16 at $1,750.
BUDGET SUMMARY
LAAC
FY14
Actual
$3,000
FY15
Budget
$1,750
% Change
FY16
FY16Budget
FY17 plan
FY17
$6,050
$6,750
11.6%
Page | 168
LOUISA COUNTY WATER AUTHORITY
DESCRIPTION
Louisa County Water Authority was created in 1968 by the Louisa County Board of
Supervisors as a separate legal entity from the County. The Authority is engaged in water
and wastewater activities in locations as requested by Louisa County. From the beginning
there has been an understanding between the Authority and the County that the County will
subsidize operations during bleak times. It is anticipated that the LCWA will operate in the
black over the long term.
Funds were lent to the Authority for the construction of the Northeast Creek Water Plant in
the form of an endowment. The interest earned on the left over endowment funds is
available and allowed to be used to supplement operational costs. The endowment is
scheduled to be repaid in 2032 with connection fees collected for the Northeast Creek Water
Treatment Plant system; however an extension can be granted.
The Louisa Regional Wastewater Treatment Plant has too few customers to this day and
cannot operate without funding from the County and Town. The Zion Crossroads sewer
system was at first subsidized directly by the County but as more customers were connected
the Authority was allowed to keep a portion of the connection fees and did not request O&M
funding. However, as connection fees have dried up, the Authority was no longer able to meet
its expenses. To compensate, the Authority was authorized to keep Availability Fees charged
for new connections beginning July 1, 2011.
The Bowlers Mill raw water system is the exception in that it was built at no cost to the
County and operates on a contract with Old Dominion Electric Coop.
OPERATIONS
•
•
•
The Northeast Creek Water Treatment Plant operates 365 days a year producing and
distributing 280,000 – 300,000 gallons of potable water daily. Total plant capacity in
its current state is 1 MGD. The Northeast Creek Reservoir has a safe yield of 2.77
MGD. Louisa County Water Authority provides potable water to approximately 95
residential and 71 commercial customers. The Authority’s largest customer served by
the Northeast Creek Water Treatment Plant is the Louisa County Public School
System. The Town of Louisa purchases 100% of its potable water from the Authority
and serves 675 residential and 155 commercial customers. The Town of Mineral
purchases approximately 15% of its water from the Authority to supplement their
well system and serves 255 residential and 50 commercial customers.
The Authority operates six (6) potable wells and fourteen (14) monitoring wells that
serve the Zion Crossroads service area. These wells produce approximately 140,000
gallons per day on average. There are currently 457 residential customers and 46
commercial customers being served potable water. All Zion Crossroads customers
are LCWA customers.
The Regional Wastewater Treatment Plant (400,000 gpd) operates 365 days a year
treating approximately 295,000 gallons of wastewater daily.
The Regional
Page | 169
•
•
•
•
•
•
•
•
Wastewater Treatment Plant serves approximately 37 residential and 46 commercial
Authority customers. The Authority’s largest customer is the Louisa County Public
School System. The Town of Louisa serves 665 residential and 155 commercial
customers; The Town of Mineral serves 110 residential and 33 commercial customers
by the Regional Wastewater Treatment Plant.
Zion Crossroads Wastewater Treatment Plant (311,000 gpd) operates 365 days a year
treating approximately 120,000 gallons of wastewater daily. Currently there are 457
residential and 36 commercial customers being served by the Zion Crossroads
Wastewater Treatment Plant. The Zion Crossroads Wells permitted capacity is
9,888,000/month residential and 7,572,000/month commercial. Current total usage
is approximately 36%.
Currently there are approximately 659 meters recording water use for the two
systems. (166 in the Northeast Creek service area and 493 in the Zion Crossroads
service area.)
There are five sewer lift stations in the systems. One (1) at Zion Crossroads and four
(4) serving the Regional Wastewater Treatment Plant collection system.
Bowlers Mill reservoir has a pump station that provides raw water used at the Old
Dominion Electric Cooperative electrical generation plant in Gordonsville. Currently
the Authority is in the process to obtain a new certificate to operate. Since the dam
does not meet the newly established safety standards, renovations in excess of $3M
will be necessary.
Laurel Hill is an area located by the North Anna Nuclear Power Plant, at the
intersection of Kentucky Springs and Centerville Roads. It has a small Multi-flow
package wastewater treatment plant serving five (5) homes. That area also has a two
(2) well system serving eight (8) homes.
The Authority maintains and operates 23,000 linear feet of water line in the Zion
Crossroad System and approximately 46,000 linear feet of water line in the Northeast
Creek System.
The Authority maintains and operates 780 Linear Feet of force main and 13,500 linear
feet of gravity sewer mains in the Zion Crossroads service area and approximately
53,500 linear feet (approximately 10 miles) of sewer line (force main and gravity)in
the Regional Wastewater Treatment Plant service area.
Two (2) stand pipe tanks and two (2) elevated tanks.
The Louisa County Water Authority staff works incredibly hard to provide top quality
potable water to every tap around the clock and to treat the wastewater to a standard that
meets or exceeds all regulated standards before returning it to the environment.
Page | 170
BUDGET HIGHLIGHTS
In FY 2015, Louisa County Water Authority revenues were up approximately 14%; and
expenses were up approximately 2%.
LCWA staff and management continue to look for cost savings measures without
compromising regulatory mandates.
BUDGET REDUCTIONS
The Louisa County Water Authority staff and management continue to look for cost savings
in our ever tightening regulation driven business and will continue to look for savings where
quality will not be compromised. Additionally, the Board of Directors monitors the costs and
implements increases in user fees when appropriate.
BUDGET INCREASES
Louisa County Water Authority’s Board of Directors approved a sewer rate increase effective
with the October 2014 billing. The sewer rate increased from $7.70/1,000 to $8.29/1,000
for all residential and commercial customers. Additionally, with the end of Addendum #3 to
the Buy / Sell Agreement with the Town of Louisa, the Town’s rate will increase with the
November 2014 billing from approximately $2.43/1,000 to $4.26/1,000. The Town of
Mineral is now treated like a commercial customer paying $5.50/1,000 for all water
purchased and $8.29/1,000 for all sewage treated.
BUDGET SUMMARY
Louisa County Water
Authority
FY14 Actual
FY15 Budget
FY16 Budget
$
$
$
169,886
280,000
265,000
FY17 plan
$
265,000
% Change
FY16-FY17
0.00%
Page | 171
LOUISA COUNTY DEBT POLICY
Purpose of policy
The purpose of this policy is to establish parameters and provide guidance governing the
issuance, management, continuing evaluation of, and reporting on all debt obligations issued
by the County of Louisa, and to provide for the preparation and implementation necessary to
assure compliance and conformity with this policy.
a.
Objectives
A debt policy addresses the level of indebtedness the County can
reasonably expect to incur without jeopardizing its existing financial
position and to ensure the efficient and effective operations of the County.
Continue capital infrastructure requirements to meet the increasing needs
of its citizens. The costs of these requirements will be met through the
issuance of various types of debt instruments.
b.
Delegation of Duties
The County Administrator or designee will be responsible for policy
implementation and oversight. This individual will monitor and enforce
the County of Louisa’s compliance with this policy.
I.
Conditions for debt issuance
a.
Purposes and uses of debt
Bond proceeds should be limited to financing the costs of planning, design,
land acquisition, buildings, permanent structures, attached fixtures or
equipment, and movable pieces of equipment, such as fire engines, or other
costs as permitted by law.
b.
Types of debt
The laws of the Commonwealth of Virginia authorize the issuance of debt
by the County. Identified below are various types of debt instruments the
County may issue.
i.
Bond Anticipation Notes
1. The County may issue Bond Anticipation Notes (BANs) in
expectation of General Obligation Bonds or Revenue Bonds
when cash is required in order for the financed capital
project to be initiated or continue or when long-term
markets do not appear appropriate on a given date, but have
a clear potential for improvement within 12 months.
2. The County will issue BANs for a period not to exceed three
years.
3. BANs should not be rolled over more than 1 additional twoyear period.
ii.
Revenue Anticipation Notes
Page | 172
1. The County’s Fund Balance is designed to provide adequate
cash flow to avoid the need for Revenue Anticipation Notes
(RANs) through the establishment of designated and
undesignated fund balances sufficient to maintain required
cash flows and provide reserves for unanticipated
expenditures, revenue shortfalls and other specific uses.
2. The County may issue RANs in an extreme emergency
beyond the County’s control or ability to forecast when the
revenue source will be received subsequent to the timing of
funds needed.
3. The County will issue RANs for a period not to exceed the
one-year period permitted under the Constitution of Virginia,
Article VII Section 10.
iii.
General Obligation Bonds
1. The Constitution of Virginia, Article VII Section 10, and the
Public Finance Act provide the authority for a County to issue
General Obligation (GO) Debt with no limit on the amount of
GO Debt that a County may issue.
2. The County may issue GO Debt for capital projects or other
properly approved projects.
3. All debt secured by the general obligation of the County must
be approved by the Board of Supervisors and a public
referendum, with the exception of Virginia Public School
Authority (VPSA) Bonds and State Literary Fund Loans which
do not need approval by referendum.
iv.
VPSA Bonds and State Literary Fund Loans
1. School capital projects may be constructed with debt, either
through VPSA bonds or State Literary Fund Loans, with
preference given to accessibility and interest rates.
2. Approval of the School Board is required prior to approval by
the Board of Supervisors.
v.
Revenue Bonds
1. The County may issue Revenue Bonds to fund enterprise
activities, such as water and sewer utilities, or for general
government including capital projects and school projects
which will generate a revenue stream.
2. The bonds will include written covenants which will require
that the revenue sources are sufficient to fund the debt
service requirements.
3. Costs of issuance, debt service reserve funds and capitalized
interest may be included in the capital project costs and thus
are fully eligible for reimbursement from bond proceeds.
Page | 173
vi.
Capital Acquisition Notes and Leases
1. The County may issue short-term notes or capital leases to
purchase buildings, machinery, equipment, furniture and
fixtures.
2. For school related capital acquisition notes and leases,
approval of the School Board is required prior to approval by
3. The applicability of capital leases, as opposed to operating
leases, for assets planned to be acquired will initially be
determined during the budget process with further reviews
performed during the bid process and awarding of contract
for the capital asset.
4. For purposes of establishing a threshold for Board of
Supervisors approval, the final maturity of the capital lease
should not exceed the estimated useful life for capital assets
in the Capital Improvements Program.
vii.
c.
Moral Obligation Debt
1. The County may accept a moral obligation for the payment of
debt incurred by other agencies and agree to pay debt service
when revenues of agencies may prove insufficient to cover
debt service.
2. Payment of moral obligation debt service will be done when
the best interest of the County is clearly demonstrated.
3. While such moral obligation support does not affect the debt
limit of the County, the amount of bonds issued with the
County’s moral obligation should be controlled in order to
limit potential demands on the County.
4. There is no legal obligation, but the County is placing its good
name and reputation on the line and there is every
expectation that the County would make good any
deficiencies when a default exists.
Project life
Debt financing will be used for major, non-recurring items with an
economic value lasting at a minimum of five years.
d.
Refunding and refinancing bonds
i.
ii.
Refunding is a procedure whereby an issuer refinances an
outstanding bond issue by issuing new bonds. The advantages to
refunding are 1) to reduce the issuer’s interest costs or 2) to
remove a burdensome or restrictive covenant imposed by the
terms of the bonds being refinanced.
Annually, and more frequent, if market conditions dictate, a
review of all outstanding debt issuances will be performed by
Page | 174
iii.
iv.
II.
the County and financial advisor to determine possible refunding
opportunities available.
As a general guideline, the issuance of refunding bonds shall
occur if the present value of debt service savings (net of all
issuance costs and any cash contribution to the refunding)
exceeds three (3) percent of the debt service amount of the
refunded bonds and/or the net present value of future savings
warrants such refunding.
If there is not a net present value savings, bonds can be refunded
to remove burdensome bond covenants or restructure the
stream of debt service payments.
Restrictions on debt issuance
a.
b.
c.
III.
Prohibited uses
The County will not fund current operations from proceeds of borrowed
funds.
The County will confine long-term borrowing and capital leases to capital
improvements, projects, or equipment that cannot be financed from
current financial resources.
Limitations on maturity
The maximum maturity of any debt will not exceed the expected useful life
of the project for which the debt is issued.
Statutory limitations
All debt/obligations require approval and appropriation of the proceeds by
Debt service limitations
General fund revenue
The ratio of governmental fund debt service expenditures as a percent of total
governmental fund operating revenues should not exceed 12%. This ratio shall
include debt and capital lease obligations of the general government, schools, and
other debt for which the primary source of payment is revenue of the general fund.
This ratio will be measured annually.
IV.
Limitations on outstanding debt
Assessed value
Debt as a percentage of assessed value will not exceed 3.5 percent. This ratio
measures the relationship between County’s tax-supported debt to the taxable value
of property in the County. It is an important indicator of the County’s ability to repay
debt because property taxes are the source of the County’s revenue used to repay
debt. The smaller the ratios indicates that the County is better able to withstand
possible future economic downturns and continue to meet its debt obligations.
Page | 175
V.
Characteristics of debt structure
a.
b.
c.
d.
VII.
Repayment provisions
To the extent possible, the County will design the repayment of its overall
debt so as to recapture rapidly its credit capacity for future use. The
County will strive to structure a financing schedule and repayment of debt
on a level payment plan after initial wrap up and/or construction period.
Maturity guidelines
Bond maturities shall not exceed the useful life of assets purchased with
the proceeds.
Debt service fund
Debt service reserves funds and other funds as required by bond covenants
shall be established and monitored annually to ensure continued
compliance with bond covenants, County policies, and Federal and State
regulations.
Investment of bond proceeds
Investment of bond proceeds shall at all times be in compliance with
County’s Deposits and Investment Policy and meet all requirements of
bond proceed covenants.
All issuances subject to arbitrage constraints shall be monitored by
Director of Finance and have arbitrage liability calculations performed in a
timely manner.
Debt issuance process
a.
Sale process
The County will generally conduct financings on a competitive basis.
However, negotiated financings may be used due to market volatility or the
use of an unusual or complex financing or security structure.
b.
Professional services
The County employs outside financial specialists to assist it in developing a
bond issuance strategy, preparing bond documents, and marketing bonds
to investors. The key players in the County’s financing transactions include
its financial advisor and bond counsel, the underwriter (on a negotiated
sale) and County representatives (the Director of Finance and the County
Administrator, among others). Other outside firms, such as those providing
paying agent/registrar, trustee, auditing, or printing services, are retained
as required. The financing team meets at least annually to review the
overall financing strategy of the County and make recommendations to the
Board of Supervisors.
i.
Financial advisors
The County shall procure the services of a financial advisor
through a request for proposal (RFP) every five years. These
services shall be utilized throughout the year to monitor existing
debt for refunding opportunities, assist in selection of
underwriting services, monitor compliance with debt policy,
provide oversight during a debt issuance process, and provide
other financial advisory services, as needed.
Page | 176
ii.
iii.
c.
Underwriting services
The County shall procure underwriting services either through a
competitive or negotiated sales method, based upon the nature
of the bond sale and input of the financial advisor.
Bond counsel
The County shall procure bond counsel either through a
Bond rating goals
The County will strive to obtain a bond rating in the future in order to
minimize borrowing costs and preserve access to credit. A bond rating will
influence the cost of debt issuance and reduce interest costs to the County’s
taxpayer.
d.
VIII.
Disclosure
The County shall adhere to a policy of full disclosure in every annual
financial report and financing official statement/offering document.
i.
The County will maintain good communications with
agencies to inform them about the County’s financial position
by providing them the County’s Comprehensive Annual
Financial Report (CAFR) and Adopted Budget.
ii.
The County will follow the National Federation of Municipal
Analysts and Government Finance Officers Association policy
of full continuing disclosure.
iii.
The County will disclose the preceding ten fiscal year’s debt
ratios in the CAFR.
iv.
The County will disclose an estimate of the subsequent five
fiscal year’s debt ratios in the Adopted Budget with an
analysis of the impact.
v.
The County will annually prepare and adopt a multi-year
Capital Improvements Program to identify and establish an
orderly plan to meet the County’s infrastructure needs with
all debt-related projects and the corresponding debt service
impact upon the General Funds of the County identified.
Debt service payment settlement procedures
a.
Principal and interest for the fiscal year according to the financing schedule
will be budgeted separately in debt services fund. The general fund will
transfer revenue to cover the debt service expenditures. Principal and
interest will be paid in a timely manner in accordance to due date and
posted to the general ledger.
b.
Whenever possible, the trustees/fiscal agents/paying agents invoice the
County for debt service payments a minimum of 30 days prior to the due
date.
Page | 177
c.
Electronic fund transfers (EFT) will be the preferred method of payment to
ensure timely payment on payment due dates in order for the County to
retain use of their funds until that date. The use of electronic fund transfers
standardizes payment streams, reduces credit and liquidity risk, provides a
complete audit trail, improves efficiency, and reduces loss of the use of
funds.
DEBT SERVICE FUND
The Debt Service Fund is used to accumulate and report the financial resources used for the
payment of interest and principal on all debt and for the recording of payments on this debt.
The sources of revenue used to pay debt service comes primarily from the general fund with
minor contribution from federal assistant associated with 2012 QSCB issuance. Louisa
County’s debt service is governed by the two guidelines, Operating Fund Ratio and the
percentage of assessed value calculation. Based upon the above guidelines (Sections III & IV),
Louisa County meets and exceeds governing ratios as seen below:
FY2017 Debt Service / Assessed Value Test
Total Assessed Value
$
4,392,096,000
3.5 % Maximum Threshold
$
153,723,360
$
(84,228,795)
Less Debt at 06.30.16
*
Under / (Over) Asssed Value Ratio
$
69,494,565
* Includes James River Water Authority Obligation
FY2017 Debt Service as a Percentage of Revenue Test
Total Operating Revenue
$
102,267,082
12.0 % Maximum Debt Service
$
12,272,050
Less FY20107 Debt Service Budget
$
(6,503,874)
Under / (Over) Asssed Value Ratio
$
5,768,176
* Includes James River Water Authority Obligation
Page | 178
School Related Debt
General Obligation Bonds:
$3,800,000 Series 2007A issued November 8, 2007 in annual installments ranging from
$194,845 to $413,333 beginning July 15, 2008 through July 15, 2028, interest ranging from
4.35% to 5.10%.
$14,705,000 Series 2009A issued May 7, 2009, due in annual installments ranging from
$475,262 to $1,411,211 beginning January 15, 2010 through January 15, 2030, interest
ranging from 4.05% to 5.05%.
$4,000,000 Series 2000A issued November 16, 2000, due in annual installments ranging
from $120,000 to $315,000 beginning July 15, 2001 through July 15, 2020, interest ranging
from 4.975% to 5.85%.
$5,399,716 Series 2012-1 issued October 31, 2013, due in annual installments of $245,442
beginning December 1, 2013 through December 1, 2034, interest payable at 4.01%.
$9,625,000 Series 2013A issued May 9, 2013, due in annual installments ranging from
$480,000 to $485,000 beginning July 15, 2014 through July 15, 2033, interest ranging from
3.05% to 5.05%.
County Related Debt
General Obligation Bonds:
$43,039,361 Series 2016A issued May 23, 2016, due in installments ranging from $2,207,369
to $2,211,550 beginning October 1, 2016 through April 2046, all-in true interest cost of
3.24%.
$9,556,030 Series 2016A issued May 23, 2016, shared expenses with the County of Fluvanna
due in installments ranging from $319,439 to $470,287 beginning October 1, 2016 through
April 2046, all-in true interest cost of 3.37%. Louisa County is responsible for 50% of above
reference installment amounts.
Capital Lease
$899,514 capital lease issued June 15, 2015 for landfill equipment, monthly payments of
$15,960 through June 2020, interest at 2.74% $ 899,514.
$12,000,000 Series 2015 issued June 5, 2015, due June 30, 2017, interest payable at the
prime plus 1.5%. As of June 30, 2016, proceeds of $7,500,000 have been drawn.
Page | 179
Future Debt Considerations
It is anticipated that the County of Louisa will use debt proceeds to funds an estimated
$7,000,000 EMS Radio replacement. Debt service has been budgeted within the FY2017 Debt
Service budget.
Actual
County
30-Jun-16 Policy
Debt Ratios
Debt as a percentage of Assessed Value
Debt Service as a percentage of Operating Revenues
1.9%
6.4%
FY15
Actual
Debt
Fund 105
3.5%
12.0%
FY16
Budget
Debt
Fund 105
FY17
Budget
Debt
Fund 105
REVENUES
Revenue from Federal Government $
Proceeds from Debt
$
Interfund Transfer
$
192,213
3,523,434
$
$
$
220,000
3,690,165
$
$
$
220,000
6,283,874
Total Revenues
$
3,715,647
$
3,910,165
$
6,503,874
EXPENDITURES
Principal
Interest
Misc Expense
$
$
$
1,885,442
1,431,462
2,643
$
$
$
2,105,026
1,795,139
10,000
$
$
$
3,722,641
2,771,233
10,000
Total Expenditures
$
3,319,547
$
3,910,165
$
6,503,874
Page | 180
CAPITAL IMPROVEMENT
The Capital Improvement Plan (CIP) is a five year schedule prepared for capital projects in
the County. It is required to forecast capital outlays for the upcoming fiscal year and the
ensuing four years. The information provided in the CIP is useful for projecting future
revenue needs and setting funding priorities. It is also a valuable planning tool for the
preparation of the County budget.
The CIP is intended to advise the Board of Supervisors so better decisions can be made
regarding capital expenditures. It is not intended to be used so particular capital projects can
reserve funding. The County’s CIP is its plan for capital expenditures over the upcoming five
years. Capital expenditures/projects are defined in general as the purchase or construction
of long-lived, high-cost, tangible assets.
•
•
•
“Long-lived” implies a useful life in excess of five years.
“High-cost” means that the project amounts to at least $10,000.
“Tangible” assets exclude contractual services except those that are necessary for
putting a tangible asset into service.
The CIP is updated on an annual basis, so capital projects can be removed when they are
completed or as priorities change. Once adopted, capital project priorities may change
throughout the year based on changing circumstances. It is also possible that particular
projects may not be funded during the year that is indicated in the CIP. The status of any
project becomes increasingly uncertain the further in the future it is projected.
In accordance with Section 15.2-2298 of the Code of Virginia, the County can not accept
proffers without first adopting a CIP. Proffers are voluntary contributions typically offered as
part of a rezoning application to mitigate impacts associated with new development. Proffers
can include cash, property or any other contribution that is directly attributable to the
development. Since proffers are specific to a particular development, the County can accept
proffers that are not found in the CIP. However, before the County can receive property or
cash from a proffer the CIP needs to be updated to include the project to which the proffer is
connected. The proffer language itself should specify how cash or property will be used if the
County chooses not to use the cash or property for its intended purpose.
Section 15.2-2239 of the Code of Virginia assigns the Planning Commission with the
responsibility of evaluating capital outlay projects to determine if they conform to the
Comprehensive Plan. Projects that compose the CIP are submitted by department heads to
the County Administrator. The County Administrator then forwards the information to the
Planning Commission for their review. Specifically, the projects are reviewed with
considerations regarding health, safety and the general welfare of the public. Final
recommendations of the Planning Commission are then forwarded to the Board of
Supervisors for approval consideration.
Page | 181
Department
Project Description
Rank
FY 2018
FY 2019
FY 2020
FY 2020
BOS
Adopted
Budget
Budget
Budget
Budget
322,000
$322,000
365,000
$365,000
325,000
$325,000
365,000
$365,000
325,000
$325,000
1,702,000
$1,702,000
7,000,000
$7,000,000
0
$0
$0
$0
$0
7,000,000
$7,000,000
150,000
30,000
150,000
30,000
Total
Sheriff
Vehicle Replacements
Total
Emergency Services
Radio System Replacement
Total
Revenue Recovery
Ambulance Re-Chassis
Command Vehicle Replacement
Louisa Volunteer Rescue Parking Lot
MOG CIP Requests
Chest Compression System
Total
300,000
300,000
300,000
300,000
300,000
$480,000
$480,000
$300,000
$300,000
$300,000
300,000
60,000
1,500,000
$1,860,000
General Services
District Court Holding Cells
Landfill Closure Fund
Landfill New Cell Development
Replacement of County Vehicles
Total
127,400
212,400
262,000
55,000
$656,800
212,400
262,000
50,000
$524,400
212,400
262,000
50,000
$524,400
212,400
262,000
50,000
$524,400
212,400
262,000
50,000
$524,400
127,400
1,062,000
1,310,000
255,000
$2,754,400
15,000
10,000
35,000
30,000
15,000
16,000
10,000
25,000
30,000
15,000
17,000
10,000
25,000
30,000
15,000
18,000
10,000
25,000
30,000
15,000
LC Public Schools
Annex Garage Equipment
Band Equipment
Cafeteria Equipment Replacement
Classroom HVAC Replacement - JES / TES
Digital Camera / Servers
Dump Truck
Dump Trailer
Fuel Island Canopy
HVAC Control System Replacement & LCMS
LCHS Sound Panels
LCMS Boiler Replacement
Maintenance Vehicle Replacement
School Bus Purchases
Technology Maintenance
Transportation Building Renovations
Vehicle Purchases
HVAC Replacement at CO / MNES
LCMS Carpet Replacement
LCMS Partitians and Countertops
JES Seal Parking Lot and Re-Stripe
TES Seal Parking Lot and Re-Stripe
TES Cooling Tower Replacement
Total
25,000
30,000
6,000
45,000
11,000
35,000
58,000
22,000
500,000
521,000
75,000
46,000
$1,374,000
10,000
22,000
837,641
700,000
48,100
35,000
25,000
24,000
25,000
20,000
$1,841,741
10,000
871,146
720,000
905,991
600,000
942,231
600,000
48,600
35,000
9,000
48,900
35,000
49,300
35,000
$1,686,891
$1,734,531
100,000
$1,889,746
Page | 182
66,000
40,000
135,000
150,000
60,000
6,000
45,000
31,000
35,000
58,000
44,000
4,057,009
3,141,000
75,000
240,900
140,000
34,000
24,000
25,000
20,000
100,000
$8,526,909
Lighting Athletic Fields
Park / Trail Development and Enhancement
Splash Pad at Aquatic Facility
Tennis Court Repair - JES
Tennis Court Repair - TES
Shortman Road Park
Total
300,000
300,000
300,000
$20,000
200,000
$500,000
200,000
$500,000
250,000
$550,000
250,000
$250,000
900,000
20,000
900,000
$1,820,000
Transportation Investments
Transportation Investment Fund
Total
100,000
$100,000
100,000
$100,000
100,000
$100,000
100,000
$100,000
100,000
$100,000
500,000
$500,000
Development / Permit Software
Total
125,500
$125,500
$0
$0
$0
$0
125,500
$125,500
$0
$0
$0
$0
$0
$0
19,000
$19,000
$19,000
$19,000
$19,500
$19,500
$20,900
$20,900
$21,900
$21,900
100,300
$100,300
$0
$0
$500,000
$500,000
$0
$0
$500,000
$500,000
30,000
$30,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$5,000
$50,000
$50,000
10,000
10,000
10,000
$10,000
10,000
$3,040,000
$3,050,000
$10,000
$10,000
$0
40,000
$3,040,000
3,080,000
$10,137,300
$6,880,141
$3,668,646
$3,557,191
EDE Project Funds - Re-Appropriation
Total
Human Services
Vehicle Purchase
Total
-
20,000
Finance
Accounting Software
Total
Criminal Case Management Database
Total
Meter Replacement Program
Bowlers Mill Dam
Total
Total
$3,255,831 $27,499,109
Page | 183
FY17 Current CIP Summary Narratives
Sheriff
Vehicle Replacement ($322,000) - Patrol, Court Services and Animal Control vehicle
replacement Costs per vehicle: 2016 Ford Police Interceptor SUV - Vehicle plus add-ons,
graphics, parts, partition and labor = $38,600 each, Camera $5,600 each, Radar $1,600 each.
Total vehicle cost each = $45,800. Our older cameras and radars cannot be transferred due to
the unavailability of parts. ACO vehicle graphics parts and labor = $46,800.
Emergency Services
Radio System Replacement ($7,000,000) - The current system does not provide adequate
interoperability between departments or neighboring jurisdictions or states. The department
has obtained consultation and is currently awaiting a final draft for recommendation of the
type of system that would most benefit the County as a whole. The current system is
antiquated and now obsolete and parts for repair (if/when needed) are typically salvaged
from like systems that are no longer in use.
Revenue Recovery
Ambulance Re-Chassis ($150,000) - Several of the County's ambulances are reaching or in
excess of 150K-200K miles. Approximately 60K-80K miles annually, secondary to the
increasing call volumes. It is imperative to have these units re-furbished on a regular basis
which will extend the life of the "Box" (patient compartment), and provide for reliable and
safe vehicles. The re-chassis of an ambulance reduces the cost of maintenance and is
approximately 60% of the cost of buying new.
Command Vehicle Replacement ($30,000) - The current vehicles are approaching 120K 150K miles and are experiencing mechanical and electrical issues more frequently. These
vehicles carry the necessary equipment used to assume command of an incident, provide
operational support, and/or respond to fire and EMS calls for service. The current vehicles
are not designed to access many of the areas of the County that are unsuitable for fire of EMS
apparatus during periods of excessive rain and the winter months during snow.
MOG CIP Requests ($300,000) - CIP Funding for Volunteer stations which may be funded
from the revenue recovery balance. These funds are distributed to each station as needed
upon approval. In previous years each individual volunteer station has received $25,000.00
in CIP funding. This funding is typically used to assist with apparatus payments, building
maintenance and renovations and other approved projects that follow procurement
guidelines.
Page | 184
General Services
District Court Holding Cells ($127,400) – Current holding areas are open to public access
including victims and witnesses. New cell construction will allow for the segregation of
prisoners in a secure environment.
Landfill Closure Fund ($212,400) - Yearly funding allocation for future landfill closure. In
order to ensure adequate future funding necessary for required closure of landfill cells, and
in an effort to avoid a major monetary funding request at one time, allocation funding will be
requested on a fiscal year basis.
Landfill New Development ($262,000) - Yearly funding allocation for future landfill
construction and closure. In order to ensure adequate future funding necessary for
construction and closure of the landfill, and in the effort to avoid a major monetary funding
requests at one time. Allocation funding will be requested on a fiscal year basis.
Replacement of County Vehicles ($55,000) - Replacement of County vehicles to reduce
maintenance expenses, ensure dependability, and improve vehicle safety and efficiency.
Public Schools
Cafeteria Equipment ($25,000) - This project will allow for the replacement of the
continued operations of cafeteria serving activities. Trevilians, Jouett, and Louisa County
Middle School have older pieces of equipment that need to be replaced as they are getting to
the point that they are not repairable. Some of these items include milk coolers, pass-thru
refrigerators, hot holding units, and a dish machine.
Classroom HVAC Replacement ($30,000) - The original units are failing and are in need of
replacement. This continues the replacement cycles at JES & TES.
Dump Trailer ($6,000) – The trailer is needed to replace an ageing dump truck. The dump
trailer allows for the hauling and hydraulic lift to assist in moving and hauling.
Fuel Island Canopy ($45,000) - The existing fuel island canopy is deteriorating and offers
little protection from the elements. Replacement of the canopy will provide protection from
the elements for the driver while he/she refuels his/her bus, emergency vehicle, fire truck,
etc.
HVAV Control System ($11,000) - The current control system is obsolete and only parts
available are used controllers. We will switch over several working controls and begin
migration to the new system. This will give us working spares to have on hand as we
gradually migrate over to all new controls.
Page | 185
LCHS Sound Panels ($35,000) - Two vaulted ceiling classrooms on the third floor of LCHS
do not have adequate acoustics for spaces this large. The elevated ceilings make it difficult
for the teacher presentations. Acoustical panels are needed to help reduce the echoing and
assist with improving teacher student interactions.
LCMS Boiler Replacement ($58,000) - The heating boilers at LCMS are failing. All but two
have been replaced and these final two are starting to leak and show signs of failure. These
boilers provide heat to the building and need to be replaced before they completely fail.
Maintenance Vehicle Replacement ($22,000) - Replacement of two failing work vans. One
van was recently taken out of service due to mechanical issues and rusted floor boards.
Exhaust gas was entering the cabin as a result of many holes in the floor. The other van
continues to develop frequent leaks and is showing signs of having a major breakdown in the
near future. The loss of a vehicle will severely hamper our ability to provide timely services
to the students and staff.
School Bus Purchases ($500,000) - With the county's continued growth and the
transportation department's expansion of services, there is the need for a continual rotation
and fleet growth of new buses to maintain a reasonable replacement cycle and to cover the
additional services/programs.
Technology Maintenance ($521,000) - LCPS Technology foresees several important, short
term projects as well as even larger, but long term projects on the horizon. They are listed on
the attached documents and in priority order to provide information regarding the plans of
LCPS technology and eventual needs. Projects on the next 3 years included: Replacing
Projectors, and the replacement of various network hardware around the division.
Transportation Building Renovations ($75,000) - The maintenance facility (garage,
office, and training building) has been in need of an update for a number of years. The
automotive facility built after the earthquake is to be used as a transportation auxiliary
garage, office, and training facility. The facility will need to be remodeled to incorporate the
new use need. In addition, the old training facility will need roof repair in order for it to be
used as a storage facility.
Vehicle Purchases ($46,000) – To purchase three program cars to be used for the
transportation of Special Education students.
Tennis Court Repair JES ($20,000) - The tennis courts at Jouett Elementary School are in
need of repair but are not as bad as those at Trevilians Elementary. These courts were
repaired once in November 2008 and those repairs were expected to last 5 to 7 years. A
repair now would include filling cracks and repainting the courts (see attached) before they
become a liability to the County.
Page | 186
Transportation Investments
Transportation Investment Fund ($100,000) - Funds under this CIP project are intended
to be utilized for transportation projects that have a significant public value, as determined
by the Board of Supervisors. Such projects may be directly related to public safety, or may
emphasize other goals related to planning, economic development, or recreation.
Development / Permit Software ($125,500) - The Community Development Department
current software package was purchased in 2005 and currently does not adequately serve
the needs of the department and our customers. Up-to-date software and its associated
hardware is critical in order to be effective, efficient, and proficient, as well as keeping
accurate, legal documents in an easy-to-use base. The new software allows a greater degree
of customer input (electronically) during the submittal processes and check statuses,
allowing staff to focus more on service. The innovative software will interface with the
County's Geographic Information System (GIS) as well as a variety of systems, including
MUNIS program, and accept electronic versions of plans for review and comments. Real-time
inspections, data input from the field, and electronically checking status of projects are all
features.
Human Services
Vehicle Purchase ($19,000) - Scheduled LCDHS fleet replacement over the next 5 years.
The LCDHS vehicle fleet currently consists of eight cars. Six of the eight vehicles have high
mileage: 1 over 150K, 3 over 130K, 1 over 120K and 1 over 115K. Over the next five years the
agency would like to replace these high mileage vehicles one at a time starting with the
highest miles and proceeding to the next highest miles and so on. The agency would like to
replace the high mileage vehicles for the first three years with a Chevy Impala and in the last
two years the vehicles with a Jeep Compass. The Jeep Compass will allow for the flexibility of
traveling over rough terrain (long rutty driveways) and hazardous road conditions during
inclement weather providing more safety to employees and clients in these conditions.
Criminal Case Management Database ($30,000) - Purchasing and implementing a
Criminal Case Management Program from Software Unlimited, Karpel or another provider.
The software could be housed on a County server if space is available, or on a separate
server. This software will allow all members of the Commonwealth's Attorney's office to
manage all aspects of cases. This would include all cases in all three local courts. The
program comes with training and accompanying devices designed to work with the software.
Page | 187
Meter Replacement Program ($10,000) - Continuation of Meter Replacement Program to
replace anticipated manual read meters for new radio read meters. The average lifespan of
water meter is approximately 10 years. Some of the meters in the LCWA meters in the
central service area are approaching 30 years in service and the accuracy of the meter
reading is suspect, (they tend to slow down with age), making the meter readings very
inaccurate. LCWA staff spends 2.5 man-days to manually read and record all meters each
month for the processing of water bills. The continued implementation of radio read meters
provides less opportunity for errors in manual read and manual input of the readings into
the billing system. The hand-held readers can record the meter readings and those readings
can be downloaded into the billing system, providing more accurate data.
Below is a chart outlining the anticipated additional annual operating costs associated with
the FY2017 Capital Improvement Plan:
Project Name
FY2018
FY2019
FY2020
FY2021
Emergency Radio System
Criminal Case Software
$
$
55,000
4,462
$
$
55,000
4,462
$
$
55,000
4,462
$
$
55,000
4,462
Totals
$
59,462
$
59,462
$
59,462
$
59,462
Future Revenue Sources
Current and planned capital improvement projects are not anticipated to produce any
revenue streams.
Page | 188
FY15
Actual
CIP
Fund 303
FY16
Budget
CIP
Fund 303
FY17
Budget
CIP
Fund 303
REVENUES
Proceeds from Debt
Interfund Transfer
$
$
$
$
$
1,221,949
899,514
7,909,497
$
$
$
$
$
1,045,000
2,258,680
$
$
995,000
150,000
$
$
7,000,000
1,992,300
Total Revenues
$
10,030,960
$
3,303,680
$
10,137,300
EXPENDITURES
Capital Outlay
$
10,130,542
$
3,303,680
$
10,137,300
Total Expenditures
$
10,130,542
$
3,303,680
$
10,137,300
Page | 189
APPENDIX A
FINANCIAL POLICIES
Balanced Budget
All proposed Operational budgets will be balanced when presented to the Board of
Supervisors. Additionally, the approved / appropriated Operational budget will be balanced.
The County plans to pay for all current operational expenditures with current revenue.
The County will annually update and present to the Board of Supervisors a multi-year
financial plan during the budget process. The County recognizes the multiple benefits of long
range forecasting including: 1) early identification of potential fiscal constraints related to
revenue and expenditure trends; 2) incorporating capital projects and any debt services as
an impact on the operating budget; and 3) highlighting the need of future board actions to
balance the budget given the previous two items. At a minimum, this update will provide
revenue and expenditure projections including the operating budget impacts of all planned
capital expenditures.
It is the responsibility of the appropriate department head to ensure their budget will not
overrun their approved/appropriated budget. The department head will monitor the budget
at the line item level and report any budgetary issues to the County Administrator and the
Finance Director with any proposed changes. If the budget modification does not include any
supplemental funding, the County Administrator will have the ability to move up to $50,000
of funds within a department to cover potential overruns.
It is the responsibility of the Finance Director to notify the County Administrator if revenue
will not meet the appropriated budget. Monthly reports comparing revenue from several
fiscal years will be available after the December close.
When deficits appear to be forthcoming within a fiscal year, spending during the fiscal year
must be reduced sufficiently to create a positive undesignated fund balance that does not
include the transfer from the General Fund to assist paying for Pay-As-You-Go capital
projects. It is important that a positive undesignated fund balance be shown in the Financial
Report (CAFR) at the end of each fiscal year.
The Board of Supervisors will receive summary financial reports monthly, summary of all
journal entries, and notification of possible overruns by departments.
The Board of Supervisor has given the County Administrator the ability to approve purchase
orders, budget supplements, or contracts up to $20,000. Those items above $20,000 must be
approved by the Board of Supervisors.
All operational appropriations expire at the end of the fiscal year (June 30th).
Page | 190
Any carry-overs to re-appropriate funds for grants, purchase orders and other requests will
be on the first Board of Supervisors meeting in September allowing ample time for accruals
to be determined and expenses to be recorded properly.
General Fund Balance
Louisa County has implemented GASB 54 for the General Fund effective FY 09. The
components of this GASB are as follows:
Non-spendable Fund Balance – category is inherently non-spendable items such as legal
items (including a Trust Fund) GASB 45 Trust Fund is an example.
Restricted Fund Balance - category includes enforceable limitations amounts that can be
spent only for the specific purposes stipulated by constitution, external resource providers,
or through enabling legislation.
Committed Fund Balance - classification includes amounts that can be used only for the
specific purposes determined by a formal action of the government’s highest level of
decision-making authority
NAPS Stabilization Fund – object is to increase this fund to equal two years of
revenue from Dominion Power. If a problem occurs with the North Anna Power
Plant, these funds are dedicated to be spent before the Composite Index, which is
ability to pay ratio, changes.
Note: It requires Board of Supervisors approval to utilize these funds.
Assigned Fund Balance - classification is intended to be used by the government for specific
purposes but do not meet the criteria to be classified as restricted or committed
Landfill Closure – Funds to close the current landfill
Landfill Development – Funds to offset the cost of new landfill option
Zion Crossroads Development Debt – Funds for any Zion debt
Note: Funds over $20,000 would require Board of Supervisor’s approval.
Unassigned (residual net resources) Fund – The Balance of any remaining funds shall not
be greater than 20% of the General Fund's local revenues as measured during the budget
process from the previous year’s financial report (CAFR). Any overages of the unassigned
funds shall be transferred to the Capital Reserve Fund or the NAPS Stabilization Fund as
determined by the Board of Supervisors.
Revenue Polices
Louisa County charges fees to cover the cost of services provided by the Community
Development Department. The Finance department will compare the anticipated revenue to
expenditure annually during the budget process.
Page | 191
Capital Improvement Project (CIP) Fund
The County will develop a five-year plan for capital improvements and update it annually.
The County will enact an annual capital budget based on the five-year plan, but additional
five years of information will be requested for large projects, such as new schools.
The Capital Reserve Fund shall have any available funds that can be utilized as Pay-As-YouGo funds.
The Capital Improvement Projects (CIP) five year plan will be funded by utilizing current
capital revenue, Capital Reserve Funds, transfers from the General Fund Balance, and debt.
The County will project its equipment replacement and maintenance needs for the next
several years and will update this projection each year. From the projection, a maintenance
and replacement schedule will be developed for large items such as; buildings, vehicles, and
computers.
The County will identify the estimated costs and potential funding sources for each capital
project proposal before it is submitted for approval.
All appropriated Capital Projects require the Board of Supervisors approval prior to starting
any project.
All continuing projects will need to be re-appropriated every Fiscal Year until the project is
complete. All remaining funds will revert to the Capital Reserve Fund as unassigned funds.
Accounting, Auditing and Financial Reporting Policies
The County will establish and maintain a high standard of accounting practices.
The accounting system will maintain records on a basis consistent with generally accepted
accounting standards for local governments.
Regular monthly and annual financial reports will present a summary of financial activity by
major types of funds.
The goal to close the financial books, as long as the books are in balance, is the seventh
business day of each month except June and July. The end of the year (June) should be closed
by the end of August if balanced. To assist in closing the financial books earlier, the Purchase
Order system will close prior to the end of the fiscal year. Only emergency purchase orders
will be processed after the date set by the County Administrator.
An independent public accounting firm will perform an annual audit and will publicly issue a
financial opinion. The auditing firm will present the findings to the Board of Supervisors at
the last meeting of each year. The auditors will inform the Board of Supervisors and staff of
any upcoming standards or pronouncements.
Page | 192
LOUISA COUNTY DEBT POLICY
Purpose of policy
The purpose of this policy is to establish parameters and provide guidance governing the
issuance, management, continuing evaluation of, and reporting on all debt obligations issued
by the County of Louisa, and to provide for the preparation and implementation necessary to
assure compliance and conformity with this policy.
a.
Objectives
A debt policy addresses the level of indebtedness the County can
reasonably expect to incur without jeopardizing its existing financial
position and to ensure the efficient and effective operations of the County.
Continue capital infrastructure requirements to meet the increasing needs
of its citizens. The costs of these requirements will be met through the
issuance of various types of debt instruments.
b.
Delegation of Duties
The County Administrator or designee will be responsible for policy
implementation and oversight. This individual will monitor and enforce
the County of Louisa’s compliance with this policy.
VI.
Conditions for debt issuance
a.
Purposes and uses of debt
Bond proceeds should be limited to financing the costs of planning, design,
land acquisition, buildings, permanent structures, attached fixtures or
equipment, and movable pieces of equipment, such as fire engines, or other
costs as permitted by law.
b.
Types of debt
The laws of the Commonwealth of Virginia authorize the issuance of debt
by the County. Identified below are various types of debt instruments the
County may issue.
i.
Bond Anticipation Notes
1. The County may issue Bond Anticipation Notes (BANs) in
expectation of General Obligation Bonds or Revenue Bonds
when cash is required in order for the financed capital
project to be initiated or continue or when long-term
markets do not appear appropriate on a given date, but have
a clear potential for improvement within 12 months.
2. The County will issue BANs for a period not to exceed three
years.
3. BANs should not be rolled over more than 1 additional twoyear period.
ii.
Page | 193
1. The County’s Fund Balance is designed to provide adequate
cash flow to avoid the need for Revenue Anticipation Notes
(RANs) through the establishment of designated and
undesignated fund balances sufficient to maintain required
cash flows and provide reserves for unanticipated
expenditures, revenue shortfalls and other specific uses.
2. The County may issue RANs in an extreme emergency
beyond the County’s control or ability to forecast when the
revenue source will be received subsequent to the timing of
funds needed.
3. The County will issue RANs for a period not to exceed the
one-year period permitted under the Constitution of Virginia,
Article VII Section 10.
iii.
1. The Constitution of Virginia, Article VII Section 10, and the
Public Finance Act provide the authority for a County to issue
General Obligation (GO) Debt with no limit on the amount of
GO Debt that a County may issue.
2. The County may issue GO Debt for capital projects or other
properly approved projects.
3. All debt secured by the general obligation of the County must
be approved by the Board of Supervisors and a public
referendum, with the exception of Virginia Public School
Authority (VPSA) Bonds and State Literary Fund Loans which
do not need approval by referendum.
iv.
VPSA Bonds and State Literary Fund Loans
1. School capital projects may be constructed with debt, either
through VPSA bonds or State Literary Fund Loans, with
preference given to accessibility and interest rates.
2. Approval of the School Board is required prior to approval by
v.
Revenue Bonds
1. The County may issue Revenue Bonds to fund enterprise
activities, such as water and sewer utilities, or for general
government including capital projects and school projects
which will generate a revenue stream.
2. The bonds will include written covenants which will require
that the revenue sources are sufficient to fund the debt
service requirements.
3. Costs of issuance, debt service reserve funds and capitalized
interest may be included in the capital project costs and thus
are fully eligible for reimbursement from bond proceeds.
Page | 194
vi.
Capital Acquisition Notes and Leases
1. The County may issue short-term notes or capital leases to
purchase buildings, machinery, equipment, furniture and
fixtures.
2. For school related capital acquisition notes and leases,
approval of the School Board is required prior to approval by
3. The applicability of capital leases, as opposed to operating
leases, for assets planned to be acquired will initially be
determined during the budget process with further reviews
performed during the bid process and awarding of contract
for the capital asset.
4. For purposes of establishing a threshold for Board of
Supervisors approval, the final maturity of the capital lease
should not exceed the estimated useful life for capital assets
in the Capital Improvements Program.
vii.
c.
Moral Obligation Debt
1. The County may accept a moral obligation for the payment of
debt incurred by other agencies and agree to pay debt service
when revenues of agencies may prove insufficient to cover
debt service.
2. Payment of moral obligation debt service will be done when
the best interest of the County is clearly demonstrated.
3. While such moral obligation support does not affect the debt
limit of the County, the amount of bonds issued with the
County’s moral obligation should be controlled in order to
limit potential demands on the County.
4. There is no legal obligation, but the County is placing its good
name and reputation on the line and there is every
expectation that the County would make good any
deficiencies when a default exists.
Project life
Debt financing will be used for major, non-recurring items with an
economic value lasting at a minimum of five years.
d.
Refunding and refinancing bonds
i.
ii.
Refunding is a procedure whereby an issuer refinances an
outstanding bond issue by issuing new bonds. The advantages to
refunding are 1) to reduce the issuer’s interest costs or 2) to
remove a burdensome or restrictive covenant imposed by the
terms of the bonds being refinanced.
Annually, and more frequent, if market conditions dictate, a
review of all outstanding debt issuances will be performed by
Page | 195
iii.
iv.
VII.
a.
b.
c.
VIII.
the County and financial advisor to determine possible refunding
opportunities available.
As a general guideline, the issuance of refunding bonds shall
occur if the present value of debt service savings (net of all
issuance costs and any cash contribution to the refunding)
exceeds three (3) percent of the debt service amount of the
refunded bonds and/or the net present value of future savings
warrants such refunding.
If there is not a net present value savings, bonds can be refunded
to remove burdensome bond covenants or restructure the
stream of debt service payments.
Restrictions on debt issuance
Prohibited uses
The County will not fund current operations from proceeds of borrowed
funds.
The County will confine long-term borrowing and capital leases to capital
improvements, projects, or equipment that cannot be financed from
current financial resources.
Limitations on maturity
The maximum maturity of any debt will not exceed the expected useful life
of the project for which the debt is issued.
Statutory limitations
All debt/obligations require approval and appropriation of the proceeds by
Debt service limitations
General fund revenue
The ratio of governmental fund debt service expenditures as a percent of total
governmental fund operating revenues should not exceed 12%. This ratio shall
include debt and capital lease obligations of the general government, schools, and
other debt for which the primary source of payment is revenue of the general fund.
This ratio will be measured annually.
IX.
Limitations on outstanding debt
Assessed value
Debt as a percentage of assessed value will not exceed 3.5 percent. This ratio
measures the relationship between County’s tax-supported debt to the taxable value
of property in the County. It is an important indicator of the County’s ability to repay
debt because property taxes are the source of the County’s revenue used to repay
debt. The smaller the ratios indicates that the County is better able to withstand
possible future economic downturns and continue to meet its debt obligations.
Page | 196
X.
Characteristics of debt structure
a.
b.
c.
d.
VII.
Repayment provisions
To the extent possible, the County will design the repayment of its overall
debt so as to recapture rapidly its credit capacity for future use. The
County will strive to structure a financing schedule and repayment of debt
on a level payment plan after initial wrap up and/or construction period.
Maturity guidelines
Bond maturities shall not exceed the useful life of assets purchased with
the proceeds.
Debt service fund
Debt service reserves funds and other funds as required by bond covenants
shall be established and monitored annually to ensure continued
compliance with bond covenants, County policies, and Federal and State
regulations.
Investment of bond proceeds
Investment of bond proceeds shall at all times be in compliance with
County’s Deposits and Investment Policy and meet all requirements of
bond proceed covenants.
All issuances subject to arbitrage constraints shall be monitored by
Director of Finance and have arbitrage liability calculations performed in a
timely manner.
Debt issuance process
a.
Sale process
The County will generally conduct financings on a competitive basis.
However, negotiated financings may be used due to market volatility or the
use of an unusual or complex financing or security structure.
b.
Professional services
The County employs outside financial specialists to assist it in developing a
bond issuance strategy, preparing bond documents, and marketing bonds
to investors. The key players in the County’s financing transactions include
its financial advisor and bond counsel, the underwriter (on a negotiated
sale) and County representatives (the Director of Finance and the County
Administrator, among others). Other outside firms, such as those providing
paying agent/registrar, trustee, auditing, or printing services, are retained
as required. The financing team meets at least annually to review the
overall financing strategy of the County and make recommendations to the
Board of Supervisors.
i.
Financial advisors
The County shall procure the services of a financial advisor
through a request for proposal (RFP) every five years. These
services shall be utilized throughout the year to monitor existing
debt for refunding opportunities, assist in selection of
underwriting services, monitor compliance with debt policy,
provide oversight during a debt issuance process, and provide
other financial advisory services, as needed.
Page | 197
ii.
iii.
c.
Underwriting services
The County shall procure underwriting services either through a
Bond counsel
The County shall procure bond counsel either through a
Bond rating goals
The County will strive to obtain a bond rating in the future in order to
minimize borrowing costs and preserve access to credit. A bond rating will
influence the cost of debt issuance and reduce interest costs to the County’s
taxpayer.
d.
VIII.
Disclosure
The County shall adhere to a policy of full disclosure in every annual
financial report and financing official statement/offering document.
i.
The County will maintain good communications with
agencies to inform them about the County’s financial position
by providing them the County’s Comprehensive Annual
Financial Report (CAFR) and Adopted Budget.
ii.
The County will follow the National Federation of Municipal
Analysts and Government Finance Officers Association policy
of full continuing disclosure.
iii.
The County will disclose the preceding ten fiscal year’s debt
ratios in the CAFR.
iv.
The County will disclose an estimate of the subsequent five
fiscal year’s debt ratios in the Adopted Budget with an
analysis of the impact.
v.
The County will annually prepare and adopt a multi-year
Capital Improvements Program to identify and establish an
orderly plan to meet the County’s infrastructure needs with
all debt-related projects and the corresponding debt service
impact upon the General Funds of the County identified.
Debt service payment settlement procedures
a.
Principal and interest for the fiscal year according to the financing schedule
will be budgeted separately in debt services fund. The general fund will
transfer revenue to cover the debt service expenditures. Principal and
interest will be paid in a timely manner in accordance to due date and
posted to the general ledger.
b.
Whenever possible, the trustees/fiscal agents/paying agents invoice the
County for debt service payments a minimum of 30 days prior to the due
date.
Page | 198
c.
Electronic fund transfers (EFT) will be the preferred method of payment to
ensure timely payment on payment due dates in order for the County to
retain use of their funds until that date. The use of electronic fund transfers
standardizes payment streams, reduces credit and liquidity risk, provides a
complete audit trail, improves efficiency, and reduces loss of the use of
funds.
Page | 199
APPENDIX B
APPROPRIATION RESOLUTION
RES-2016-113
BOARD OF SUPERVISORS
COUNTY OF LOUISA
RESOLUTION
At a regular meeting of the Board of Supervisors of the County of Louisa held in the
Louisa County Public Meeting Room at 5:00 PM on the 2nd day of May 2016, at which the
following members were present, the following resolution was adopted by a majority of all
members of the Board of Supervisors, the vote being recorded in the minutes of the meeting
as shown below:
RESULT:
MOVER:
SECONDER:
AYES:
ADOPTED BY CONSENT VOTE [UNANIMOUS]
Fitzgerald A. Barnes, Patrick Henry District Supervisor
R.T. Williams, Jackson District Supervisor
Barlow, Barnes, Gentry Jr., Havasy, Wade, Koren, Williams
A RESOLUTION TO APPROPRIATE THE FISCAL YEAR 2017 OPERATIONS AND
MAINTENANCE BUDGET
WHEREAS, the Fiscal Year (FY) 2017 County budget was approved and adopted by
the Board of Supervisors at its regular meeting on April 18, 2016; and
WHEREAS, the Code of Virginia requires that an appropriation of the budget be
granted by the Board of Supervisors before obligations can be made to cover the estimated
expenditures; and
WHEREAS, the Board of Supervisors, being fiscally responsible, does appropriate the
approved Operational and Maintenance Budget as detailed in the attached.
NOW, THEREFORE, BE IT RESOLVED, on this 2nd day of May 2016, that the Louisa
County Board of Supervisors, subject to funds becoming available and monthly review,
grants appropriations as detailed in the attached for the fiscal year ending June 30, 2017,
which monies are to be expended in accordance with SECTION 15.2-407(G) of the Code of
Virginia, 1950 as amended, for purposes authorized and approved by the Board of
Supervisors.
BE IT FURTHER RESOLVED, that the County Administrator is hereby authorized to
make adjustments within FUND 100 - GENERAL FUND, FUND 105 - DEBT SERVICE, FUND
201 - SOCIAL SERVICES, FUND 205 -CSA, FUND 225 - REVENUE RECOVERY, FUND 505
LANDFILL budgets; and
BE IT FURTHER RESOLVED, that Board of Supervisors requests a current financial
report from County-funded non-State agencies; and
BE IT FURTHER RESOLVED, that the first quarter of funding for County-funded nonstate agencies will be released but further monies may be withheld until a Financial Report is
provided to the County.
Page | 200
County Of Louisa, Virginia - Expenditure Budget
Line
FY17
BOS Appropriation
# GENERAL FUND FUNCTIONS
1
172,558
2
381,463
3
Human Resources
199,972
4
County Attorney
372,428
5
417,323
6
Reassessment
484,288
7
Treasurer
408,527
8
Finance
412,027
9
419,300
10
Elections
199,882
11
Circuit Court
96,174
12
8,060
13
7,485
14
Clerk
503,477
15
593,298
16
Sheriff-Courts
774,108
17
Sheriff
3,803,384
18
899,057
19
E-911 Maintenance
215,150
20
Emergency Services
2,838,476
21
404,339
22
1,207,045
23
Sheriff-Jail
2,507,284
24
4,408
25
Animal Control
235,682
26
Animal Pound
162,713
27
28,660
28
17,965
29
1,200
30
31
General Services
1,585,536
32
277,500
33
Housing Assistance
31,650
34
*
1,239,598
35
Community Colleges
37,095
36
Parks & Recreation
596,548
37
360,647
38
Aquatic Facility
116,146
39
Cultural Enrichment
69,500
40
Regional Library
354,721
41
997,845
42
57,545
43
138,116
44
175,000
45
Office of Tourism
85,852
46
133,151
47
48,938
48
6,750
49
265,000
50
Non-Departmental
583,000
51
Broadband Authority
52
TOTAL GENERAL FUND OPERATING EXPENDITURES
24,935,871
53
* JABA's Appropriation is set at 25% pf Budget for the 1st QTR of FY17
Page | 201
County Of Louisa, Virginia - Expenditure Budget
56
57 OTHER FUNDS
58
School
59
School Cafeteria
60
Landfill
61
DHS
62
Capital Improvement Projects
63
Debt Service
64
Revenue Recovery
65
CSA
66
67
TOTAL OTHER FUND EXPENDITURES
68
69
TOTAL EXPENDITURES
70
71
72 REVENUES
73 General Fund
74
General property taxes
75
Other local taxes
76
Permits, privilege fees and regulatory licenses
77
Fines and forfeitures
78
Revenue from use of money and property
79
Charges for services
80
Miscellaneous
81
Recovered costs
82
Intergovernmental
83 Other Funds
84
School Revenues
85
Cafeteria Revenue
86
Landfill Tipping Fees
87
CIP Fund Revenues
88
DHS Revenues
89
CSA Revenues
90
Revenue Recovery Funds
91
92
93
REVENUES BUDGETED
FY17
BOS Appropriation
56,360,292
2,418,141
1,564,826
4,260,646
10,137,300
6,503,874
183,021
2,349,475
83,777,576
108,713,446
FY17
BOS Appropriation
56,268,773
6,061,000
424,500
85,000
230,000
528,500
100,000
123,000
3,938,227
25,667,748
2,418,141
200,000
8,145,000
3,229,718
1,142,475
925,000
109,487,082
Page | 202
APPENDIX C
DEMOGRAPHIC STATISTICS
POPULATION
Population 16 years and over:
Income:
15 to 19 years
20 to 24 years
25 to 44 years
45 to 54 years
55 to 64 years
65 to 74 years
75 years and over
Less than $15,000
$15,000 to $19,999
$20,000 to $29,999
$30,000 to $39,999
$40,000 to $49,999
$50,000 to $59,999
$60,000 to $74,999
$75,000 to $99,999
$100,000 to $149,999
$150,000 to $199,999
$200,000 or more
Average Household Income
Median Household Income
2,019
1,557
8,147
5,674
4,951
3,019
1,777
Source: Virginia Employment Commission
Household %
$
$
11.18%
4.41%
8.04%
10.67%
10.15%
8.98%
11.39%
13.41%
13.22%
5.16%
3.39%
68,170
55,629
Source: http://www.bestplaces.net/economy/county/virginia/louisa
Page | 203
Population by Race/Ethnicity
Louisa County
Total Population
Race
White
Black or African American
American Indian or Alaska Native
Asian
Native Hawaiian/Pacific Islander
Other
Multiple Races
Ethnicity
Not Hispanic or Latino (of any race)
Hispanic or Latino (of any race)
Virginia
United States
33,153
8,001,024
308,745,538
25,996
5,870
123
160
16
225
763
5,486,852
1,551,399
29,225
439,890
5,980
254,278
233,400
223,553,265
38,929,319
2,932,248
14,674,252
540,013
19,107,368
9,009,073
32,391
762
7,369,199
631,825
258,267,944
50,477,594
Source: U.S. Census Bureau, Virginia Employment Commission
Page | 204
Unemployment Rates – Trends
Year
2005
2006
2007
2008
2009
2010
2011
2012
2013
2014
2015
Louisa County
3.70%
3.10%
2.90%
4.20%
7.80%
7.50%
6.80%
6.20%
5.70%
5.10%
4.30%
Virginia
3.60%
3.10%
3.00%
3.90%
6.70%
7.10%
6.60%
6.00%
5.70%
5.20%
4.40%
United States
5.10%
4.60%
4.60%
5.80%
9.30%
9.60%
8.90%
8.10%
7.40%
6.20%
5.30%
Source: Virginia Employment Commission,
Local Area Unemployment Statistics
Page | 205
Local Option Sales Tax
Past 12 Months
Month
Apr. 2015
May 2015
Jun. 2015
Jul. 2015
Aug. 2015
Sep. 2015
Oct. 2015
Nov. 2015
Dec. 2015
Jan. 2016
Feb. 2016
Mar. 2016
Louisa County
$271,702
$288,666
$215,101
$275,377
$280,193
$284,405
$268,259
$270,345
$342,767
$247,647
$231,820
$310,330
Virginia
$97,102,804
$100,527,553
$83,115,661
$98,165,027
$97,815,827
$100,643,142
$103,779,216
$95,879,771
$119,052,844
$82,117,925
$87,669,475
$103,129,428
Note: This data is based on Virginia sales tax revenues deposited, rather than the actual taxable sales figures as reported on
a dealer's return.
Source: Virginia Department of Taxation, Revenue Forecasting
Page | 206
Educational Attainment
(Population 18 Years and over)
8th Grade or Less
Some High School
High School Grad/GED
Some College
Associate's Degree
Bachelor's Degree
Graduate or Professional Degree
Louisa County
1,504
2,941
10,610
5,196
1,602
3,052
1,667
26,572
Virginia
283,115
478,399
1,624,572
1,446,589
425,110
1,230,312
834,750
6,322,847
United States
12,784,424
20,503,405
67,676,791
57,067,855
18,086,174
40,974,057
23,236,720
240,329,426
Source: U.S. Census Bureau
American Community Survey, 2010-2014.
Page | 207
Louisa County Virginia
50 Largest Employers
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
Wal Mart
Louisa County Public School Board
Dominion Virginia Power
Fluor Daniel Services Corporation
Klockner Pentaplast America
County of Louisa
Tri Dim Filter Corporation
Food Lion
Lowes' Home Centers, Inc.
The Atlantic Group Inc.
McDonald's
Gretna Health Care Center
Meadwestvaco Consumer Pac
Rehrig Pacific Company
Chips
IHOP - Gordonsville
Piedmont Metal Fabricators
Virginia Community Bank
Bio Cat
Tim's At Lake Anna
Louisa County Department of Public Welfare
Postal Service
Advanced Concrete Foundation
Dominion Pallet Company
VDOT
26.
27.
28
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
Sheetz
Shore Stop Store
Tetra Pak Tubex
The Tavern
Sheetz, Inc
Trae Fuels Ltd.
The Tavern At Spring Creek
Spring Creek Golf Course
University of Virginia Medical Center
Nvus LLC
Hardee's
Norred & Associates, Inc.
Northland Forest Products
Rtw Construction Corp
A Star Properties LLC
A D Fire Protection Syste Corp
Food Depot
Fair Winds
Goodman Excavating LLC
Region Ten Community Services
Dolgencorp LLC
Kip Killman Ford
Management Solutions
Obrigado
Dominion Resources
Source: Virginia Employment Commission, Quarterly Census of Employment and Wages (QCEW), 4th Quarter
(October, November, December) 2015
Page | 208
Employment by Industry
Note: Asterisk (*) indicates non-disclosable data.
Source: Virginia Employment Commission, Quarterly Census of Employment and Wages (QCEW), 4th Quarter
(October, November, December) 2015.
Page | 209
Principal Taxpayers
Information from 2015 Tax Books
Fiscal Year 2016
Taxpayer
RE Value
Virginia Power
Old Dominion
Walmart
Rappahannock
Spring Creek Land
Klockner Pentaplast
Columbia Gas
Lowes
Colonial Pipeline
**Cooke
$
$
$
$
$
$
$
$
$
$
1,934,043,570
444,439,360
57,597,400
47,687,740
27,948,300
16,157,400
22,696,190
12,820,400
15,717,700
15,450,500
** Cooke under various titles
William A Cooke Inc
WACF
Cooke Rental Properties
William A Cooke Trust
Total Real Estate Cooke
$
$
$
$
$
10,992,900
2,519,000
1,596,800
341,800
15,450,500
PP Value
$
$
$
$
$
$
$
$
$
$
274,650
71,100
8,053,010
190,180
79,980
375,900
1,153,305
67,240
MT or MC Value
$
$
$
$
$
$
$
$
$
$
50,764,800
3,420
10,553,230
3,444,460
-
Total Value
$
$
$
$
$
$
$
$
$
$
1,934,318,220
444,510,460
116,415,210
47,881,340
28,028,280
27,086,530
22,696,190
17,418,165
15,717,700
15,517,740
Page | 210
Utilities and Services
Electric
•
Central Virginia Electric Cooperative
•
Rappahannock Electric Cooperative
•
Dominion Virginia Power
Natural Gas
•
Columbia Gas of Virginia
Telecommunications
•
Verizon-Virginia
•
CenturyLink
•
Comcast Business Communications
•
CVALink
•
iWISP
•
Virginia Broadband
•
HughesNet Satellite
•
http://www.basictalk.com/
Water
•
•
Town of Louisa
•
Town of Mineral
Waste Water Treatment
•
Louisa Regional Wastewater
•
Rapidan Service Authority
Solid Waste Disposal
•
Louisa County Sanitary Landfill
Page | 211
Healthcare
Louisa County has several quality healthcare providers including family practitioners and
dentists. Four full-service medical facilities serve the area, including Martha Jefferson
Hospital, the University of Virginia Health System, Mary Washington Hospital and Culpeper
Regional Hospital. Each of these medical facilities are located within 30 miles of the center of
Louisa County.
Both Martha Jefferson Hospital and the University of Virginia Health System have a presence
inside of Louisa County.
Specialty physicians and large hospitals are located in nearby Charlottesville and in
Richmond.
There are also two nearby teaching hospitals; the Medical College of Virginia located in
Richmond and the University of Virginia Medical School in Charlottesville.
Police
The Town of Louisa Police Department and the Louisa County Sheriff's Department are wellequipped and provide the community with all policing services. The County employs thirtyeight full-time Deputies in several divisions including patrol, investigation, special operations
and animal control.
Emergency Services
Louisa County’s Department of Fire & Emergency Services is passionately committed to
protecting its residents and those passing through the county.
Firefighting and emergency response in Louisa County is delivered by a full-time, paid fire
and EMS staff in addition to seven volunteer fire departments and five volunteer rescue
squads. The County Sheriff's Office operates a 9-1-1 operations center and coordinates
communication with fire and rescue departments.
Emergency preparedness is paramount with all fire and EMS departments, but more so in
Louisa County. Since the North Anna Nuclear Power Station is located in the county, Fire and
EMS regularly plan and prepare for emergencies under the Radiological Emergency
Response Plan.
Page | 212
Summary Emergency Personnel
Emergency Services Personnel (Paid)
48
Louisa Volunteer Fire Co. 1
Mineral Volunteer Fire Department Co. 2
Bumpass Volunteer Fire Co. 3
Holly Grove Volunteer Fire Co. 4
Locust Creek Volunteer Fire Co. 5
Trevilians Volunteer Fire Co. 6
Zion Crossroads Volunteer Fire Co. 7
20
50
26
56
33
37
30
Louisa County Rescue Squad
Mineral Volunteer Rescue
Lake Anna Rescue
Holly Grove Volunteer Rescue
70
37
10
48
Total Volunteer
417
Transportation & Infrastructure
Louisa County has the infrastructure to allow many types of businesses to take advantage of
a strategic geographic location.
Interstate Highways
Three Interstate Highways serve or are in close proximity to Louisa. I-64 is an east-west
Interstate that connects the Port of Hampton Roads, through Louisa County, with major cities
to the west such as Charleston, Louisville and St. Louis. I-81 is a north-south Interstate
located 45 miles west of Louisa, via I-64 and connects the area with cities to the north and
those to the south and southwest. I-95 is a north-south interstate located 55 miles east of
Louisa, via I-64, that connects New England with the Deep South, running from north of
Boston to south of Miami.
Primary Highways
U. S. Route 29, 15, 522 & 250 are major north-south, east-west primary highways that serve
cities north of Louisa through Washington DC and those south of Louisa, connecting with
Interstate 40 in North Carolina.
Page | 213
Airports
The Louisa County Airport/Freeman Field (LKU) is owned and operated by the Industrial
Development Authority of Louisa County, an independent authority created by the County of
Louisa. The airport was constructed in 1987 and has since been incrementally developed to
address the economic needs of Louisa County and support the businesses and industries
located in the County and the adjacent airpark.
Rear Admiral Dewitt Freeman (Ret.) was instrumental in the creation of Louisa County
Airport/Freeman Field and was honored when the airport’s name bestowed his legacy.
The runway is 4300’ X 100’ which allowed for an upgraded the FAA Airport Classification
Code (ARC) to B-11. This classification allows LKU to accommodate a full range of private
aircraft and corporate fleets. The pavement strength was designed to accommodate a 12,500
aircraft with a single gear configuration. The runway will be completely overlaid with asphalt
in 2012.
LKU has a localizer (LKU-108.55 MHz) and an Automated Weather Observation System
(AWOS III-119.475 MHz). Nighttime operations on runway 27-9 are supported by a constant
current Medium Intensity System (MIRL). Two Box, Precision Approach Path Indicators
(PAPI’S) are installed on both runway 9 and 27 as are Runway End Identifier Lights (REILS).
A rotating beacon is installed on the water tower serving the industrial park.
Charlottesville-Albemarle Regional Airport (CHO) provides commercial service with direct
non-stop flights to Washington Dulles, New York, Atlanta, Charlotte, Cincinnati, Detroit,
Chicago and Philadelphia. Dulles, with direct non-stop service to west coast cities and major
cities around the world, is an hour and a half drive from Louisa County.
Railroads
Buckingham Branch Railroad (BBR) leases the short line from CSX that runs from Doswell
(Near Richmond), Virginia to Clifton Forge (Virginia/West Virginia Line), Virginia. The BBR
short line spans the entire length of Louisa County from east to west, providing several large
tracks of rail served sites for industrial development. Both Norfolk Southern and CSX rail
lines serve the region. One of the main lines of the Norfolk Southern runs from New Orleans,
through Charlottesville, to Washington DC and beyond. CSX rail lines traverse the region
from the Port of Hampton Roads to the Midwest and from Washington DC, through
Charlottesville, to Chicago. Amtrak offers passenger rail service over the Norfolk Southern
with daily service from New York to New Orleans, through Washington DC and
Charlottesville, and from Washington DC, through Charlottesville, to Chicago three times a
week over CSX.
Page | 214
Ports
The Port of Virginia at Hampton Roads is within 120 miles of Louisa County. It is the third
largest container port on the East Coast, with service from more than 75 international
shipping lines and more than 3,000 sailings per year to 100 countries.
Parks & Recreation
Louisa Parks and Recreation offers a variety of recreational programs and facilities for
Louisa County residents. The department sponsors a variety of athletic and fitness programs,
special interest classes for children and adults, an after-school recreational program, trips,
and several special events each year.
The Betty Queen Intergenerational Center houses many of the department’s programs, such
as the Louisa County Aquatic Facility, a skate park, playground, picnic pavilion, and fitness
trail. A disc golf course is also being developed at this complex. The Center also has a teen
center, gym, and several rooms which may be rented for meetings and social gatherings.
Page | 215
The beautiful Louisa County Aquatic Facility is an outdoor three-pool complex, with a junior
Olympic size swimming pool, an activity pool for games and exercise classes, and a toddler
pool with a fountain sprinkler. The facility offers open swim for all ages, and structured
activities such as swim lessons, water fitness programs, family nights, and lap swim. It is also
the home of the Louisa Gators Swim Team. The facility operates from Memorial Day through
Labor Day.
Lake Anna, located on the County’s northern border, is approximately 17 miles long
containing 13,000 acres of clean water for boating and fishing. The lake offers 250 miles of
shoreline with various contours and scenic views. It is home of the 2,000 acre Lake Anna
State Park and the North Anna Power Station.
Page | 216
For golfers, Spring Creek Golf Course, located in the western part of Louisa County, is an
immaculately-maintained 18-hole public golf course.
Page | 217
APPENDIX D
GLOSSARY
Accrual Basis - A basis of accounting in which transactions are recognized at the time they
are incurred, not when cash is received or spent.
Ad Valorem A tax levied in proportion to value of the property against which it is levied.
Adopted Budget - A plan of financial operations approved by the Board of Supervisors
highlighting major changes made to the County Administrator's Advertised Fiscal Plan. The
Adopted Budget reflects approved tax rates and estimates of revenues, expenditures,
transfers and departmental goals, objectives, performance measures, and initiatives.
Appropriation - An authorization granted by the Board of Supervisors to a specified
organization, such as a unit of County government, to make expenditures and incur
obligations for specific purposes. An appropriation is limited in dollar amount and when it
may be spent, usually expiring at the end of the fiscal year.
Appropriations Resolution - A legally binding document which delineates by fund or
category and/or by department or grant all expenditures and revenues adopted by the Board
of Supervisors and reflected in the Adopted Budget.
Asset - Resources owned or held by a government, which have monetary value.
Authorized Positions - Employee positions, as authorized in the adopted budget.
Assigned Fund Balance - For the general fund, amounts constrained for the intent to be
used for a specific purpose by a governing board or a body or official that has been delegated
authority to assign amounts. Amount reported as assigned should not result in a deficit in
unassigned fund balance.
Authorized Positions - Employee full-time permanent positions, which are authorized in
the Adopted Budget, to be filled during the fiscal year.
BPOL - Business, Professional, and Occupational License Refers to the license tax that is
levied upon those doing business or engaging in a profession, trade, or occupation in the
county.
Balance Sheet - A financial statement disclosing the assets, liabilities and equity of an entity
at a specified date.
Balanced Budget - A term used to describe a budget in which total revenues equal total
expenditures, reserves, and unassigned fund balance for a given time period.
Page | 218
Basis of Accounting - The timing of recognition of transactions or events for financial
statement reporting purposes. Louisa County either uses the accrual or modified accrual
basis of accounting, as appropriate for each fund type or activity, in accordance with the US
generally accepted accounting principles (GAAP) applicable to governmental units.
Basis of Budgeting - The method used to determine when revenues and expenditures are
recognized for budgetary purposes. Louisa County’s budget is presented on the same basis as
that used for financial statement reporting purposes; however the budget is presented using
a different perspective than the financial statement presentation and requires a budget to
GAAP reconciliation for financial statement reporting.
Bond - Interest bearing certificates of public indebtedness used primarily to finance capital
projects. They evidence the issuer's obligation to repay a specified principal amount on a set
maturity date, together with interest at a stated rate, or according to a formula which
determines that rate.
Budget - An annual financial plan that identifies a plan of operation for the fiscal year. It
states expenditures required and identifies revenues necessary to finance the plan.
Budgetary Control - The control or management of a government or enterprise in
accordance with the approved budget for the purpose of keeping expenditures within the
limitations of available appropriations and resources.
CAFR - Comprehensive Annual Financial Report - a report compiled annually which provides
detailed information on an organization’s financial status at year end.
Capital Improvement Program (CIP) - A plan of acquisition, development, enhancement or
replacement of public facilities and/or infrastructure to serve the County citizenry. The
CIP is a reflection of the physical development policies of the County and typically
encompasses five-year projects in excess of $5,000.
Capital Assets - Assets of a substantial nature ($5,000 or more) expected to have a useful life
of two or more years. Examples include vehicles and computer servers.
Capital Projects Fund - Used to account for financial resources that are restricted,
committed, or assigned to expenditure for capital outlay, including the acquisition or
construction of capital facilities and other capital assets.
Carryover Funds - Unexpended funds from the previous fiscal year that may be used to
cover expenses in the current fiscal year.
Committed Fund Balance - Amounts constrained for a specific purpose by a government
using its highest level of decision-making authority. It would require action by the same
group to remove or change the constraints placed on the resources.
Page | 219
Constitutional Officers - Elected officials whose positions are established by the
Constitution of the Commonwealth or its statutes. (Clerk of the Circuit Court, Commissioner
of the Revenue, Commonwealth’s Attorney, Sheriff, and Treasurer).
Contingency - A budgetary assignment established for emergencies or unforeseen
expenditures.
Debt Service - The payment of principal and interest on borrowed funds through
instruments such as bonds.
Deficit - The excess of expenditures over revenues during a single accounting period.
Department - An organizational unit of government functionally unique in its delivery of
service.
Depreciation - The decrease in value of physical assets due to use and the passage of time.
Disbursement - Payments made in cash.
Encumbrance - A carry over of funds for an anticipated expenditure prior to payment for
the item. Funds usually are assigned or encumbered once a contract obligation has been
signed.
Enterprise Fund - A (typically self-supporting) fund designed to account for activities
provided to external customers, and supported by user charges; examples include the
Revenue Recovery department.
Expenditure - The payment of cash upon the transfer of property or services for the purpose
of acquiring an asset, service, or settling a loss.
Expenditure Line Item - An expenditure classification referring to the lowest and most
detailed level of classification, such as utility charges, office supplies, and furniture.
Fiscal Year - The period of time used by the county for budgeting and accounting purposes.
Louisa County uses the twelve-month period beginning on July 1st and ending June 30th.
Fringe Benefits Contributions made by the county for its share of personnel costs for Social
Security, pension, medical, and life insurance plans.
Full-time Equivalent (FTE) - Number of staff members, including full-time and part-time
employees.
Fund - An accounting entity with a group of self-balancing accounts. Budgets for all funds are
adopted on a basis consistent with Generally Accepted Accounting Principles (GAAP).
Fund Balance - The amount of spendable resources remaining restricted, committed,
assigned, or unassigned in a fund at a specific point in time.
Page | 220
General Fund - The General Fund is the primary location of all financial activity associated
with ordinary operations of the County. Most taxes are accrued in this fund and transfers are
made to Schools as appropriate. The General Fund is the most critical fund in the Louisa
County budget.
Grant - Contributions or gifts of cash or other assets from another government to be used or
expended for a specified purpose, activity, or facility.
Infrastructure - Public domain fixed assets such as roads, bridges, drainage systems,
lighting systems, and similar assets that are immovable and are only of value to the
governmental unit.
Inter fund Transfers - The movement of monies between funds of the same governmental
entity. These do not include loans, quasi-external transactions, or reimbursements.
Levy - To impose taxes, special assessments or service charges for the support of
government activities.
Line-item Budget - A departmental budget that specifies types of expenditures planned for
the fiscal year.
Liquidity - The ability to meet short-term expenditures promptly using cash on hand or by
converting an investment to cash with minimum risk to principal or accrued interest.
Long-Term Debt - Debt that has a maturity of more than one year from date of issuance.
Mission Statement - A written description stating the purpose of an organizational unit
(department or agency) and its function.
Modified Accrual - A basis of accounting in which revenues are recorded when susceptible
to accrual, i.e. both measurable and available to finance expenditures of the fiscal period.
Obligation - An amount the County is legally required to satisfy through use of its resources,
including liabilities and unliquidated encumbrances.
Operating Budget - Plans of current expenditures and the proposed means to finance them.
The operating budget contains appropriations for such expenditures as salaries, fringe
benefits, supplies, training, utilities, fuel, various services, repairs and maintenance, rentals
and leases, and capital outlay for various departments such as Fire-Rescue and Parks and
Recreation.
Operating Revenue - Funds that the County receives as income to pay ongoing operations,
such as taxes, fees for specific services, interest earnings and grant revenues.
Page | 221
Ordinance - A formal legislative enactment by the governing body of a municipality. If not in
conflict with any higher form of law, such as a state statute or constitutional provision, it has
the full force and effect of law within the boundaries of the municipality.
Other Financing Sources - Non-operating revenue received to assist with financing County
operations such as recoveries, gifts/donations, and the sale of surplus fixed assets.
Pay as You Go Approach - The procurement of capital assets with available cash reserves.
Performance Measure - Data collected to determine how effective or efficient a program is
in achieving its goals and objectives.
Personal Property - A category of property, other than real estate, identified for purposes of
taxation. It includes resident-owned items, corporate property, and business equipment.
Examples of personal property include automobiles, motorcycles, trailers, boats, airplanes,
business furnishings, and manufacturing equipment.
Proffer - Funds negotiated at the time of rezoning to help defray the capital costs associated
with resultant development.
Property Tax Rate - The dollar amount applied to the assessed value of various categories
of property used to calculate the amount of taxes to be collected. The tax rate is usually
expressed as an amount per $100 of assessed valuation.
Proprietary Fund - A fund category used to account for the business-type activities within a
government.
Real Property - Real estate, including land and improvements (building, fencing, paving)
classified for purposes of tax assessment.
Reserve - Budgetary terminology used by the County to indicate the portion of fund balance
that is either restricted, committed, or assigned.
Resolution - An order of a legislative body requiring less legal formality than an ordinance
or statute.
Resources - Amounts available for appropriation including estimated revenues, fund
transfers, and beginning balances.
Revenue - A source of income that provides an increase in net financial resources, and is
used to fund expenditures. Budgeted revenue is categorized according to its source, such as
local, state, federal or other financing sources.
Special Revenue Fund - A governmental fund used to account for the proceeds of specific
revenue sources that are legally restricted or committed to expenditure for specific purpose
such as grants for specific programs.
Page | 222
Statute - A written law enacted by a duly organized and constituted legislative body.
Tax Base - The total property valuations on which each taxing authority levies its tax rates.
Taxes - Compulsory charges levied by a government for the purpose of financing services
performed for the common benefit of all people.
Technology Plan - Plan to enhance the County’s technological capabilities and service
delivery through upgrades or replacement of existing software and hardware, including
implementation costs. This three-year program is updated each year in concert with the
Information Systems budget.
Unassigned Fund Balance - For the general fund, amounts not classified as non-spendable,
restricted, committed or assigned. The general fund is the only fund that would report a
positive amount in unassigned fund balance.
Unencumbered Balance - The amount of an appropriation that is neither expended nor
encumbered. It is essentially the amount of money still available for future expenses.
User Charges - The payment of a fee for direct receipt of a public service by the party who
benefits from the service.
Page | 223
APPENDIX E
ACRONYMS
AFDC
ANR
BAI
BAN
BOS
BZA
CAFR
CVSBDC
CIP
CJSP
CSA
DCJS
DMV
DSS
DUI
EMS
EMT
EOC
EOP
FASB
FCS
FEMA
EFT
FTE
FY
GPD
GAAP
GAAS
GASB
GFOA
GIS
GLIC
GO
HR
IDA
JES
JMRL
LAAC
LAN
LCWA
LDDC
LLEBG
Aid to Families with Dependent Children
Agriculture and Natural Resources
Bright and Associates, Incorporated
Bond Anticipation Note
Board of Zoning Appeals
Comprehensive Annual Financial Report
Central Virginia Small Business Development Center
Capital Improvement Program
Criminal Justice Services Program
Comprehensive Services Act
Department of Criminal Justice Services
Division of Motor Vehicles
Department of Social Services
Driving Under the Influence
Emergency Management Services
Emergency Medical Technician
Emergency Operations Center
Emergency Operations Plan
Financial Accounting Standards Board
Family and Consumer Services
Federal Emergency Management Agency
Electronic Fund Transfers
Full-time Equivalent position
Fiscal Year
Gallons Per Day
Generally Accepted Accounting Principals
Generally Accepted Accounting Standards
Government Accounting Standards Board
Government Finance Officers Association
Global Information System
General Life Insurance Costs
Human Resources
Jouett Elementary School
Jefferson-Madison Regional Library
Local Area Network
Louisa Downtown Development Corporation
Local Law Enforcement Block Grant
Page | 224
NAPS
PT
RAN
RM
SAFE
SCB
TJSWCD
TJPED
TJPDC
VCE
VDOT
VDEM
VJCCCA
VPA
VPSA
VRA
WAN
WIA
North Anna Power Stabilization
Part-time Equivalent Position
Revenue Anticipation Note
Risk Management
Services for Abused Families
State Compensation Board
Thomas Jefferson Soil & Water Conservation District
Thomas Jefferson Partnership for Economic Development
Thomas Jefferson Planning District Commission
Virginia Department of Transportation
Virginia Department of Emergency Management
Virginia Juvenile Community Crime Control Act
Virginia Partnering Agreement
Virginia Public School Authority
Virginia Resource Authority
Wide Area Network
Workforce Investment Act
Page | 225

County of Louisa, Virginia

Transcription

Similar documents

Louisa, Kentucky - Think Kentucky | Cabinet for Economic

African American Research - Louisa County Historical Society

Louisa Plaza BROCHURE

How did an unknown artist hit #1 on the Billboard Charts? Louisa

Newsletter 1 - Seward Memorial Library

Preschool Pufferbellies - Virginia Museum Of Transportation

Sample file

LL10-02-15 - Fluvanna Review

Graduation Announcement Order Form - Printing Services