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FY 2021-2022 Proposed Budget

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FY 2021-2022 Proposed Budget James City County FY 2021-2022 Two-Year Proposed Operating Budgets FY 2021-2025 Five-Year Capital Improvement Program This page intentionally left blank Proposed Operating Budget FY2021 - FY2022 Proposed Capital Improvement Program FY2021 - FY2025 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 This page intentionally left blank. JAMES CITY COUNTY Table of Contents FY 2021 – FY 2022 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 IX-XIII Distinguished Budget Presentation Award XIV Fiscal Policies XV-XVI Section A - Budget Message and Financial Summaries Budget Message A-1-12 Financial Summaries A-13-16 Section B - General Fund Revenues Detailed Summary B-1 Financial Summaries and Comments by Source B-2-9 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 JAMES CITY COUNTY Table of Contents 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 Contributions to Other Outside Agencies C-77 Nondepartmental C-78 Contribution to Williamsburg-James City County Public Schools C-79 Williamsburg Regional Library System C-80 Other Regional Entities C-81 Health Services C-82 Transfers to Other Funds C-83 Section D - Capital Improvement Program Introduction D-1 Revenue Summary D-2 Expenditure Summary D-3 School Projects D-4-5 County Projects D-6-8 JAMES CITY COUNTY Table of Contents Section E - Other Funds Page Debt Service Fund E-1-3 Tourism Investment Fund E-4-5 Virginia Public Assistance Fund E-6-7 Housing and Neighborhood Development Fund E-8-9 Colonial Community Corrections E-10-11 Special Projects/Grants Fund E-12 Section F - James City Service Authority Introduction F-1-3 Water Fund F-4-9 Sewer Fund F-10-13 Section G - Supplementary Information Five-Year Operating Budget Projections G-1 Reconciliation of Appropriations for FY20 As Shown in FY21 Budget G-2 Property Tax Rates Per $100 of Assessed Value - Last Ten Fiscal Years G-2 Budgeted Employment Data All Funds G-3-4 Authorized Positions Per Department G-5-13 General Fund Revenues by Source (In Percent) - Last Ten Fiscal Years G-14 General Fund Revenues by Source (In Dollars) - Last Ten Fiscal Years G-14 Ratio of Annual Debt Service Expenditures for General Bonded Debt to Total General Expenditures G-14 Ratio of Net General Bonded Debt to Assessed Value and Net Bonded Debt Per Capita G-15 Assessed and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years G-15 List of Principal Property Taxpayers G-16 List of Principal Employers G-16 Unemployment Rate and Labor Force G-16 Households and Population G-17 Median Household Income G-18 Educational Attainment G-18 Population by Race and Gender G-19 Age Distribution G-19 Glossary G-20-22 Acronyms G-23 This page intentionally left blank. JAMES CITY COUNTY INTRODUCTION Public Hearings and Work Sessions Schedule The Board of Supervisors of James City County invites comments on the Proposed Budget for the fiscal year ending June 30, 2021. Oral comments may be presented at the Public Hearing on April 14, 2020. Budget Meeting Dates: • Tuesday, April 14, 2020 at 5:00 p.m. Board of Supervisors’ Meeting - Public Hearing on Budget and Real Estate Tax Rate James City County Government Center, 101-F Mounts Bay Road • Tuesday, April 21, 2020 at 4:00 p.m. Board of Supervisors’ Work Session - Proposed Budget James City County Government Center, 101-F Mounts Bay Road • Tuesday, April 28, 2020 at 4:00 p.m. Board of Supervisors’ Work Session - Proposed Budget James City County Government Center, 101-F Mounts Bay Road • Tuesday, May 12, 2020 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 Channel 48 will broadcast these hearings and work sessions. 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 April 2, 2020 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. Page I This page intentionally left blank. James City County Organization Chart Effective 02/21/20 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 and Elections County Attorney County Administrator Authority Financial and Information Community Social Economic County Human Parks and General Services Fire Police Management Resources Development Services Development Administration Resources Recreation Services Management Deputy Chief, Capital Projects Planning Housing Tourism Battalion Chiefs, Infrastructure Administrative Parks Operations Accounting Network Security Services Fleet and Zoning Risk Equipment Enforcement Emergency Recreation Operations Management/ Video Services Management Services Safety Facilities and Building Safety Custodial and Permits Web/Publications Services Emergency Support Recreation Real Estate & Records Communications Services Centers Assessments Management Neighborhood Grounds Geographic Development Maintenance Colonial Information Community Purchasing System Fire Marshal Corrections Solid Waste Core Applications and Recycling Satellite Services Stormwater and Resource Protection Page II Board of Supervisors Jim O. Icenhour, Jr., Chairman Michael J. Hipple, Vice Chairman Jamestown District Powhatan District John J. McGlennon Ruth Larson Sue Sadler Roberts District Berkeley District Stonehouse District County Officials Scott A. Stevens County Administrator Jason Purse Assistant County Administrator Page 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. Page IV COUNTY PROFILE Population James City County is home to approximately 76,397 people as of a U.S. Census American Community Survey conducted in July 2018. This is a 14.0% increase from the 2010 U.S. Census. The approximate 2018 80000 median age in the County was 46.4 years old. The 78000 population is becoming 76000 older, on average, as it is all over the country due to the 74000 aging of the post-war baby boom generation born 72000 between 1946 and 1964.
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