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Chesterfield County, Virginia

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Chesterfield County, Virginia Chesterfield County, Virginia Biennial Financial Plan, FY2009 and FY2010 FY2010 Amendments Capital Improvement Program, FY2010-FY2014 Plus a sixth planned year, FY2015 Providing a FIRST CHOICE community through excellence in public service The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to Chesterfield County for its biennial budget for the biennium beginning July 1, 2008. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan and as a communication device. The award is valid for a period of two years only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. CHESTERFIELD COUNTY Board of Supervisors Arthur S. Warren Daniel A. Gecker Chairman Vice Chairman Clover Hill District Midlothian District Dorothy Jaeckle James “Jim” M. Holland Marleen K. Durfee Bermuda District Dale District Matoaca District STRATEGIC GOALS To be exemplary stewards of the public trust and a model for excellence in government To provide world-class customer service To be known for extraordinary quality of life To be the safest and most secure community To be the employer of choice To be the FIRST CHOICE business community To be responsible protectors of the environment Chesterfield County, Virginia VISION Our vision is to be the recognized leader in government, the standard by which others measure their progress and success. Every employee has a personal devotion to excellence in public service and embraces the highest standards of ethics and integrity. Every resident takes pride in knowing that the county provides the best customer service and finest quality of life available in any American community. James J. L. Stegmaier County Administrator MISSION Providing a FIRST CHOICE Community through excellence in public service. GUIDING PRINCIPLES AND VALUES County employees and residents are shareholders in the county’s future and share a commitment to fairness, integrity, diversity, and fiscal accountability. As models for excellence, county leaders and employees uphold the following values in the operation of the local government: Customer Focus Ethical Behavior Teamwork Leadership Continuous Improvement Open Communications Employee Involvement Progressive thinking Data-Driven Decisions TABLE OF CONTENTS INTRODUCTION County Administrator's Transmittal Letter .................................................................................................... i Geography/Demographics of Chesterfield County....................................................................................... 1 Early History of Chesterfield County ........................................................................................................... 2 County Organizational Chart ........................................................................................................................ 3 Budget Process.............................................................................................................................................. 5 Budget Calendar............................................................................................................................................ 6 Financial Policies.......................................................................................................................................... 9 Basis of Accounting, Structure of County Funds, Basis of Budgeting....................................................... 17 REVENUE AND EXPENDITURE SUMMARIES................................................................................ 21 Revenue Analysis........................................................................................................................................ 21 Consolidated Revenue and Expenditure Summaries .................................................................................. 36 Revenue and Expenditure Summaries by Fund .......................................................................................... 40 General Fund Balance Analysis.................................................................................................................. 50 Multi-Year Projections................................................................................................................................ 51 Debt............................................................................................................................................................. 53 ........................................................................................................................................................................ GENERAL GOVERNMENT .................................................................................................................. 55 Board of Supervisors................................................................................................................................... 57 Budget and Management ............................................................................................................................ 59 Chesterfield University/Quality Office....................................................................................................... 61 Clerk to the Board....................................................................................................................................... 64 County Administration................................................................................................................................ 66 County Attorney ......................................................................................................................................... 68 Human Resource Management ................................................................................................................... 69 Chesterfield Employee Medical Center ......................................................................................... 71 Intergovernmental Relations....................................................................................................................... 73 Public Affairs.............................................................................................................................................. 75 MANAGEMENT SERVICES ................................................................................................................. 77 Administration ............................................................................................................................................ 80 Accounting.................................................................................................................................................. 82 General Services: Administration ............................................................................................................................... 84 Airport .......................................................................................................................................... 86 Buildings and Grounds .................................................................................................................. 89 Capital Projects Management ........................................................................................................ 91 Fleet Management.......................................................................................................................... 93 Printing Center .............................................................................................................................. 95 Radio Shop..................................................................................................................................... 97 Waste and Resource Recovery....................................................................................................... 99 Litter Grant..................................................................................................................... 101 Information Systems Technology ............................................................................................................. 103 Internal Audit............................................................................................................................................ 105 Purchasing................................................................................................................................................. 107 Registrar.................................................................................................................................................... 109 Risk Management ..................................................................................................................................... 110 Environmental Management........................................................................................................ 112 Security Management .................................................................................................................. 115 ASSESSMENT AND COLLECTION OF TAXES.............................................................................. 117 Commissioner of the Revenue .................................................................................................................
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