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FY2021-2022 Adopted Budget

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FY2021-2022 Adopted Budget James City County FY 2021-2022 Two-Year Adopted Operating Budgets FY 2021-2025 Five-Year Capital Improvement Program This page intentionally left blank. Adopted Operating Budget FY2021 - FY2022 Adopted 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 Megan D'Annibale Administrative Coordinator This page intentionally left blank. JAMES CITY COUNTY Table of Contents FY2021 – FY2022 ADOPTED OPERATING BUDGET Introduction Page Organization Chart I Board of Supervisors and County Officials II County Profile III-VII Budget Overview VIII-XII Distinguished Budget Presentation Award XIII Fiscal Policies XIV-XV Section A - Budget Message and Financial Summaries Budget Message A-1-13 Financial Summaries A-14-17 Appropriation Memorandum - James City County A-18-24 Appropriation Resolution - James City County A-25-29 Appropriation Memorandum - James City Service Authority A-30 Appropriation Resolution - James City Service Authority A-31-32 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 Contribution to Williamsburg-James City County Public Schools C-77-78 Contribution to Williamsburg Regional Library C-79 Contributions to Other Regional Entities C-80 Contributions to Health Services Entities C-81 Contributions to Other Outside Agencies C-82 Transfers to Other Funds C-83 Nondepartmental C-84 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 FY 2020 As Shown in FY 2021 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-23-24 This page intentionally left blank. JAMES CITY COUNTY INTRODUCTION 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 Page I 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, Tech Administrative Parks Operations Accounting Infrastructure Services Fleet and Zoning Risk Equipment Enforcement Core Emergency Recreation Management/ Operations Applications Management Services Safety Facilities and Building Safety Custodial and Permits Services Emergency Support Recreation Real Estate Communications Services Centers Assessments Neighborhood Grounds Development Maintenance Colonial Community Purchasing Fire Marshal Corrections Solid Waste and Recycling Satellite Services Stormwater and Resource Protection 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 II 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 III 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. The baby boom was followed by 70000 a “baby bust” period that 68000 brought lower fertility rates, causing a “bulge” in the age 66000 distribution of the 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 population. (Est.) (Est.) (Est.) (Est.) Location James City County consists of approximately 144.1 square miles. The County is located in the Virginia Coastal Plain on a peninsula formed by the James and York Rivers and the Chesapeake Bay. The Peninsula includes York County and the cities of Hampton, Newport News, Poquoson and Williamsburg. The County and the Peninsula are part of the greater Hampton Roads region. Page IV COUNTY PROFILE Comprehensive Plan Toward 2035: Leading the Way Since 1980, every Virginia locality has been required by State law to have a Comprehensive Plan. The purpose of the Comprehensive Plan is to guide growth and development over a 20-year time period by providing the long-range vision, goals, and strategies of the community. James City County’s plan serves as a guide to landowners, developers, businesses, citizens and County officials about future land use decisions. By considering the types and locations of development and services needed or desired for a 20-year time period, decision makers are better able to evaluate individual proposals in the context of long-term goals.
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