FY2022 Proposed Budget Accordingly Based on Actual Experience
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James City County, Virginia FY2022 Proposed Operating Budget PROPOSED FY2022-2026 FIVE-YEAR CAPITAL IMPROVEMENT PROGRAM We work in partnership with all citizens to achieve a quality community. Proposed Operating Budget FY2022 Proposed Capital Improvement Program FY2022 - FY2026 Prepared by the Department of Financial and Management Services Sharon Day, CPA Director of Financial and Management Services Cheryl Cochet Assistant Director of Financial and Management Services Jeffrey Wiggins Senior Budget and Accounting Analyst Margo Zechman Senior Budget and Accounting Analyst Megan D’Annibale Administrative Coordinator This page intentionally left blank. Table of Contents JAMES CITY COUNTY, VA FY2022 PROPOSED OPERATING BUDGET Introduction Page Public Hearings and Work Sessions Schedule i Organization Chart ii Board of Supervisors and County Officials iii County Profile iv-viii Budget Overview 1-6 Distinguished Budget Presentation Award 7 Fiscal Policies 8-10 Section A - Budget Message and Financial Summaries Budget Message A-1-15 Financial Summaries A-16-19 Section B - General Fund Revenues Detailed Summary B-1 Financial Summaries and Comments by Source B-2-10 Section C - General Fund Expenditures Departmental Expenditure Summary C-1 Expenditures by Account Code Type C-2 Administrative Services Board of Supervisors C-3-4 County Administration C-5-6 County Attorney C-7-8 Economic Development C-9-10 Human Resources C-11-12 Voter Registration and Elections C-13-14 Court Services Courthouse C-15-16 Clerk of the Circuit Court C-17-18 Commonwealth’s Attorney C-19-20 Sheriff C-21-22 Courts/Judicial C-23-24 Public Safety Police Department C-25-26 Animal Control C-27-28 Fire/EMS C-29-30 Emergency Management C-31-32 Emergency Communications C-33-34 Table of Contents JAMES CITY COUNTY, VA Page Financial Administration Treasurer C-35-36 Satellite Services Office C-37-38 Commissioner of the Revenue C-39-40 Financial and Management Services C-41-42 Accounting C-43-44 Purchasing C-45-46 Real Estate Assessments C-47-48 Information Resources Management Information Resources Management C-49-50 Information Technology Infrastructure C-51-52 Information Technology Core Application C-53-54 Community Development Community Development C-55-56 Planning C-57-58 Zoning Enforcement C-59-60 Building Safety and Permits C-61-62 General Services General and Capital Services C-63-64 Facilities Maintenance C-65-66 Grounds Maintenance C-67-68 Fleet and Equipment C-69-70 Stormwater and Resource Protection C-71-72 Solid Waste Management C-73-74 Parks and Recreation C-75-76 Nondepartmental Contribution to Williamsburg-James City County Public Schools C-77-78 Williamsburg Regional Library System C-79 Other Regional Entities C-80 Health Services C-81 Contributions to Other Outside Agencies C-82 Transfers to Other Funds C-83 Nondepartmental C-84 Section D - Capital Improvement Program Overview D-1-2 Revenue Summary D-3 Expenditure Summary D-4 School Projects D-5-6 County Projects D-7-10 Carryforward Projects D-11-13 Table of Contents JAMES CITY COUNTY, VA Section E - Other Funds Page Debt Service Fund E-1-5 Tourism Investment Fund E-6-8 Virginia Public Assistance Fund E-9-10 Housing and Neighborhood Development Fund E-11-12 Colonial Community Corrections E-13-14 Special Projects/Grants Fund E-15 Section F – Supplementary Information Five-Year Operating Budget Projections F-1 Reconciliation of Appropriations for FY20 As Shown in FY21 Budget F-2 Property Tax Rates Per $100 of Assessed Value - Last Ten Fiscal Years F-2 Budgeted Employment Data All Funds F-3-4 Authorized Positions Per Department F-5-11 General Fund Revenues by Source (In Percent) - Last Ten Fiscal Years F-12 General Fund Revenues by Source (In Dollars) - Last Ten Fiscal Years F-12 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures F-13 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita F-14 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years F-15 List of Principal Property Taxpayers F-16 List of Principal Employers F-16 Unemployment Rate and Labor Force F-16 Households and Population F-17 Median Household Income F-18 Educational Attainment F-18 Population by Race and Gender F-19 Age Distribution F-19 Glossary F-20-23 Acronyms F-24-25 Section G – Appendices Appendices Overview G-1 Appendix A – Tax Rate Schedule G-2-4 Appendix B – Fee Schedule G-5-25 JAMES CITY COUNTY INTRODUCTION Public Hearings and Meetings Schedule The Board of Supervisors of James City County invites comments on the Proposed Budget for the fiscal year ending June 30, 2022. Oral comments may be presented at the Public Hearing on April 13, 2021. Budget Meeting Dates: • Tuesday, April 13, 2021 at 5:00 p.m. Board of Supervisors’ Meeting - Public Hearing on Budget James City County Government Center, 101-F Mounts Bay Road • Tuesday, April 27, 2021 at 1:00 p.m. Board of Supervisors’ Business Meeting - Proposed Budget James City County Government Center, 101-F Mounts Bay Road • Tuesday, May 11, 2021 at 5:00 p.m. Board of Supervisors’ Meeting - Budget Adoption James City County Government Center, 101-F Mounts Bay Road The public is encouraged to attend. Cox Cable Channels 48 and 1048 will broadcast these hearings and business meetings. Written comments may be mailed to the Office of the County Administrator, P.O. Box 8784, Williamsburg, Virginia 23187-8784; or may be presented to the Board at its public hearing. Budget information will be available on March 26, 2021 on the County’s website www.jamescitycountyva.gov. Copies of the Proposed Budget are available at the Department of Financial and Management Services located in Building F of the James City County Government Center, James City County Library, and the Williamsburg Library. i This page intentionally left blank. James City County Organization Chart Effective 2/19/2021 RESIDENTS General Assembly Commissioner Clerk of the Board of Supervisors / Commonwealth's Treasurer Sheriff of the Revenue Circuit Court Board of Directors Attorney Circuit Court Judge Electoral Board Voter Registration James City Service County Attorney County Administrator Assistant County and Elections Authority Assistant County Administrator – Administrator Public Safety Financial and Information Community Economic Human General Services Parks and Management Resources Social Development Development Resources Communications Fire Police Recreation Services Management Services Housing Capital Projects Planning Tourism Infrastructure & Deputy Chief, Budget Battalion Chiefs, Parks Network Security Administrative Operations Services Fleet and Zoning Equipment Enforcement Recreation Accounting Video Services Emergency Operations Services Management Facilities and Building Safety Custodial and Permits Risk Web/Publications Management/ & Records Services Recreation Emergency Support Safety Management Centers Communications Services Neighborhood Grounds Geographic Development Information Maintenance Real Estate Colonial System Assessments Community Fire Marshal Corrections Solid Waste Core and Recycling Applications Purchasing Stormwater and Resource Protection ii Board of Supervisors County Officials Scott A. Stevens County Administrator Jason Purse Assistant County Administrator Bradley Rinehimer Assistant County Administrator iii COUNTY PROFILE HISTORY James City County, Virginia, which was originally named James Towne, was one of Virginia’s eight original “shires” formed in 1634. James Towne was the administrative center or capitol of the English settlements on the peninsula. During the American Revolution, James City County was the scene of many significant events. The Chickahominy Shipyard was established in 1777 to build Virginia’s navy, but was burned by British troops in April 1781. James City County became a combat zone during the Civil War, raided at will by troops of both armies. During World War I, the peninsula served as a center for troop training and embarkation, munitions manufacturing, and supply storage. In 2007, the nation observed the 400th anniversary of the settlers’ landing at Jamestown, with a visit from Queen Elizabeth II. James City County’s most important historical treasure was Jamestown Island, which was saved from both desecration and commercialization by the Association for the Preservation of Virginia Antiquities (APVA). Since 1934 when the National Park Service was created, the two organizations have worked together to protect and develop the island as an important historical site. FORM OF GOVERNMENT James City County (County) operates under the traditional, or County Administrator, form of government (as defined under Virginia Law). The Board of Supervisors (Board) is a five-member body, elected by the voters of the Electoral District in which they live. The Chairman and Vice Chairman of the Board are elected annually by its members. Each member serves a four-year term. This body enacts ordinances, appropriates funds, sets tax rates, establishes policies and generally oversees the operation of the County government. The County Administrator is appointed by, and serves at the pleasure of, the Board of Supervisors. As the Chief Executive Officer of the County, he or she is responsible for developing an annual budget and carrying out policies and laws which are reviewed and approved by the Board. The County Administrator directs business and administrative policies and recommends to the Board those methods, procedures, and policies which will properly govern the County. iv COUNTY PROFILE POPULATION James City County is home to 80,000 approximately 76,523 people as of a U.S. Census American Community 78,000 Survey conducted in July 2019. This is a 14.2% increase from the 2010 76,000 U.S. Census. 74,000 The approximate 2019 median age in the County was 47 years old. The 72,000 population is becoming older, on average, as it is all over the country due to the aging of the post-war 70,000 baby boom generation born between 1946 and 1964. The baby 68,000 boom was followed by a “baby bust” 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 period that brought lower fertility (Est.) (Est.) (Est.) rates, causing a “bulge” in the age distribution of the population.